Administration Manual - B.E.S.T. Undertaking.

1.G.M OFFICE
2.WELFARE DEPARTMENT
3.ACCOUNT DEPARTMENT
4.TIME KEEPING
5.EDP
INDEX
6. PROVIDENT FUND DEPARTMENT
7. BUDGET
8.AUDIT
9CSVO
10 CASH
11 SECRETARIAL
12.PERSONNEL DEPARTMENT
13 CIVIL ENGG
14 MEDICAL DEPARTMENT
15 MATERIAL MANAGEMENT DEPARTMENT
16 PRO DEPARTMENT
17 LEGAL DEPARTMENT
19 CIVIL ENGINEERING BRANCH

GM’s OFFICE MANUAL

namely:
INTRODUCTION
The B.E.S.&T. Undertaking has two major branches of activities,
Distribution of electrical energy to the electricity consumers within
the City of Mumbai and carriage of passengers by omni buses in
the Brihan-Mumbai area as also in the extended Suburban areas
upto Thane Fly-over on the Eastern side and Bhayander on the
Western side.
The General Manager of the Undertaking is appointed by the
Brihan-Mumbai Mahanagarpalika subject to the approval of the State
Government for a period of 5 years in the first instance, renewable from
time to time with the approval of the State Government for a period not
exceeding 5 years at a time, under Section 60 A of the MMC Act. He is
the Chief Executive of the BEST Undertaking. He manages the
Undertaking and performs all acts necessary for the economical and
efficient maintenance, operation, administration and development of the
Undertaking subject to the superintendence of the BES&T Committee
and the Brihan-Mumbai Mahanagarpalika, under Section 460 (A) of the
MMC Act. For this purpose, he has been delegated powers under
various Sections of the said Act from time to time.
General Manager’s Office, therefore, plays an important role in the
day-to-day functioning of the Undertaking.

SUPDT. T&T
Gr. A-4
SUPERVISOR
Gr. A/G VII
CLERK
Gr. A/G V
GENERAL MANAGER
PS to GM
Gr. A-5
PA to GM
Gr. A/G X
O.A.
Gr. A/G VIII
STENOGRAPHER
Gr. A/G V
SUPDT. (ES)
Gr. A-4
Sr. STENOGRAPHER
Gr. A/G VII

Tasks and Functions
The tasks and functions of the GM’s Office mainly centers around
the day-to-day appointments of the General Manager, who is the Chief
Executive of the Undertaking, apart from all other administrative
functions of the Department.
The main functions of this Section are as under:-
To co-ordinate / arrange internal meetings of the General Manager
with the officers of the Undertaking as well as briefing meetings
for the General Manager as and when desired by the General
Manager, when meetings are fixed by higher authorities in State
Government / MCGM, etc.
To coordinate/arrange meetings of the General Manager with
outside agencies like State Government, Municipal Corporation,
other dignitaries etc. as and when intimations are received by the
Office, as also prepare and keep ready folders / papers for the
General Manager for such meetings.
To make travel / accommodation arrangements for deputations of
General Manager to attend Training Programmes, Seminars /
Conferences / Meetings with high level officials of Central
Government, Association of State Road Transport Undertakings,
Central Institute of Road Transport etc.

To scrutinize files received from various sections/ departments of
the Undertaking and put up to General Manager with comments /
suggestions, if any and send to concerned officials after General
Manager’s scrutiny/ approval.
To put up daily mail to the General Manager after scrutiny and
forward them to concerned officers, as directed by the General
Manager.
To attend to visitors who come to meet the General Manager with
their grievances and requests.
To attend to telephone calls received for the General Manager as
well as for the department and to connect telephones as and when
instructed by the General Manager.
To maintain General Manager’s diary and fix appointments /
programmes of the General Manager, after consultations with the
General Manager.
To keep papers / folders ready for General Manager’s deputations
and meetings such as B.E.S. & T. Committee Meetings, meetings
with internal officers, Govt. / Municipal Officers, etc.
To record movement of files / mail received by the GM’s Office in
Computer / Registers maintained for the purpose.
To maintain Imprest Cash.

To book Journey Tickets for the General Manager as well as other
Senior Officers of the Undertaking and also make accommodation
arrangements for the officers of the Undertaking as and when
necessary.
To prepare bills concerning D.A. / T.A. payable to General Manager
as well as other officials, whenever they proceed on deputations,
cost of Air Tickets, recoupment of amounts spent from Imprest
Cash for purchase of sundry items / Railway Tickets etc.
To dispatch correspondence by the General Manager / Personal
Secretary to the General Manager with officers of Central / State
Governments, Municipal Officers, State Road Transport
Undertakings etc.
To arrange refreshments during meetings held by the General
Manager with officers of the Undertaking as well as with
dignitaries of other agencies, whenever directed by the General
Manager.
To receive fax / e-mail messages received for the General Manager
and other various officers of the Undertaking, record the same in
register and dispatch to respective officers.
To draft Minutes of the meetings held by the General Manager and
circulate the same on approval, as and when directed by the
General Manager.

To take dictations from General Manager / Personal Secretary to
General Manager, Superintendent (Electric Supply) and
Superintendent (Transportation Engineering & Traffic) whenever
required.
To type D.O. letters from General Manager to officials of State /
Central / Municipal and other Government / Semi-Government
organizations, whenever drafts are put up by Departments.
General Manager(GM)
As briefed in the introductory note, he is the Chief Executive of the Undertaking.
While managing the BEST Undertaking and performing all acts necessary for the
economical and efficient maintenance, operation, administration and development of
the Undertaking, the General Manager has to supervise, control and look after the
entire administration / functioning of the Undertaking. He has to take various policy
decisions for the smooth running and operation of its activities, attend meetings of
various Statutory Bodies viz. B.E.S. & T. Committee meetings, meetings concerning
BEST held by Municipal Corporation of Greater Mumbai and the State Government /
Central Government. He has to proceed on domestic / international deputations to
represent the Undertaking at the high level meetings / conferences / seminars, hold
internal meetings / discussions with Heads of Departments of the Undertaking on
various issues, present BEST Budget as well as Bus fare / Electricity tariff revision
proposals before the B.E.S. & T. Committee / the Municipal Corporation of Greater
Mumbai (MCGM) as well as the Maharashtra Electricity Regulatory Authority (MERC)
for their approval. He meets people / employees who approach with

grievances, discuss with Representative and Approved Unions to settle labour related
matters, such as wage agreements, strike / stoppage of work, etc. apart from attending
day-to-day administrative work. He has to perform all these assignments aiming
mainly at economical and efficient maintenance, operation, administration and
development of the Undertaking.
Superintendent(Electric Supply) (SSGM)
Superintendent (Electric Supply) reports to the General Manager
and assists the General Manager in day-to-day working with regard
to Supply Branch activities.
Various proposals, Committee Notes including purchase of
materials, received in GM’s Office, pertaining to Electric Supply
Branch are scrutinized by Superintendent (Electric Supply) before
submission to the General Manager. He places his comments /
suggestions, if any, on the proposals and puts up the files for GM’s
sanction / approval. He also attends to consumers’ complaints
referred by the GM.
In addition to this, he takes part in various discussions /
briefing of important meetings held by the General Manager,
prepares draft Minutes of such meetings as and when directed by the
General Manager and also carries out the any other work assigned to
him by the General Manager from time to time.

Superintendent (Traffic & Transp.Engg)(STT)
Superintendent (Traffic & Transportation Engineering) assists
the General Manager in matters pertaining to Traffic & Transportation
Engineering Departments and directly reports to the General
Manager.
He scrutinizes the various proposals / Committee Notes put up
by Traffic and Transportation Engineering Departments. He also
scrutinizes the proposals put up by the Materials Management
Department for purchase of spare parts, etc. and proposals put up by
Civil, Legal and other departments in respect of Traffic and
Transportation Engineering Departments. After proper scrutiny /
study, he places the files before the General Manager for his sanction
/ approval with his comments / suggestions, if any. He maintains
up-to-date statistical records pertaining to operation of buses,
earnings, expenditure, etc. He also maintains technical data
pertaining to various types of buses.
In addition to this, he takes part in various discussions /
briefings of important meetings held by the General Manager and
prepares draft Minutes of such meetings.
He also works as a Liaison Officer with Motor Vehicle Section
and Transportation Engineering Department pertaining to the
maintenance of the Undertaking’s cars used by the General Manager.
He also carries out work assigned to him by the General
Manager from time to time.

Personal Secretary to the General Manager
(PS to GM)
Personal Secretary to the General Manager plays an important
role in the day-to-day working of the GM’s Office. For administrative
purpose, he is the Head of Department for the GM’s Office and is
directly reporting to the General Manager.
Being Personal Secretary of the General Manager, he has to
maintain GM’s appointment diary and arrange meetings/discussions,
issue notices, draft letters, receive Telephone Calls, connect various
dignitaries to GM on phone, make arrangements for GM’s
deputations, visits and attends visitors. He has to scrutinise the
mail / e-mail messages received for the GM and mark them to
concerned Divisional Heads for necessary action. He has also to
collect information required by the GM and submit to him.
All the files meant for the GM are routed through PS to GM and
action, if any, are taken by PS to GM as per GM’s directives on these
files. He also makes arrangement for guest house accommodations
to guests as and when requests are received and arranges vehicles
for the guests, if necessary, with the approval of the General
Manager.
He also carries out the work assigned to him by the General
Manager from time to time.

Personal Assistant to the General Manager
(PS to GM)
Personal Assistant to General Manager directly reports to the
General Manager and assists the General Manager as well as the
Personal Secretary to General Manager in their work, which includes
attending of phone calls, maintaining of diary for the General
Manager, co-ordination of various discussions / meetings held by the
General Manager, preparation of folder for the General Manager’s
deputations by collecting data from other departments etc. Personal
work of General Manager such as maintaining personal files / Bank
Accounts assigned by the General Manager from time to time.
In addition to this, he has to maintain Confidential Records of
‘A’ Grade Officers under the supervision and guidance of Personal
Secretary to the General Manager and also maintain Imprest Cash,
Service Records of the staff and ‘A’ grade officers of the Undertaking
who are directly reporting to the General Manager. He also has to
look after administrative work of the GM’s Office.
Office Assistant (OA)
Office Assistant in GM’s Office assists the PA to GM, PS to GM,
STT and SSGM in their day-to-day administrative work. He directly
reports to the Personal Secretary to the General Manager. He
prepares itinerary & folder for GM’s

deputations, prepares deputation bills of the General Manager as well
as of the other officers working in the GM’s Office, occasionally
attends phone calls, updates lists of telephone nos. of the officers of
Mantralaya, MCGM, ASRTU, BEST etc. He also guides the
subordinates in their work, helps to coordinate meetings held by GM
and keeps files ready in advance for discussions of the GM. He looks
after the maintenance of computers, xerox, fax and typerwriter
installed in the office. Also carries out the work of following-up of
purchase proposals etc. and other incidental work given from time to
time.
Supervisor
Supervisor in GM’s Office mainly carries out the work of
maintaining record of inter-departmental files as well as mail
received in GM’s Office by manually entering details on the Personal
Computer. He also keeps a record of representations received by the
General Manager in English by appropriately entering the details on
the Personal Computer. He assists the officers as and when required
in all administrative work and guides his subordinates in their day to
day work and carries out the work of Clerk in his absence. He is
directly reporting to the Personal Secretary to the General Manager.
Sr. Stenographer & Stenographer

Stenographers in GM’s Office take dictations from the GM as
also from PS to GM / PA to GM, SSGM and STT and do other
incidental work including that of checking of the e-mail messages
received on the computer. They directly report to the Personal
Secretary to the General Manager.
Clerk
Clerk in GM’s Office mainly carries out the work of maintaining
various registers such as Marathi letter register, Employment
Register, Bill Register, Leave Register, Purchase Register, Magazine
Register etc. He also keeps record of the representations received
by the General Manager in Marathi from general public as well as
from employees by making entries in appropriate registers. He looks
after the stationery items and puts up requisitions whenever
necessary. He also arranges to dispatch files, notes, letters from
GM’s Office to concerned officials / offices. He carries out the
working filing. He also looks after the work of Supervisor in his
absence. He directly reports to the Personal Secretary to the
General Manager.
manual1.doc
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THE BRIHANMUMBAI ELECTRIC SUPPLY & TRANSPORT UNDERTAKING
(Brihanmumbai Mahanagarpalika)

MANUAL OF WELFARE DEPARTMENT
INTRODUCTORY :
Advancement of science, inventions in various fields of
science, every change leads to ultimate goal of upliftment of
human life, their way of life, their standard of living, its
betterment is the prime factor. It is an accepted fact that
the developed or the developing countries have been
achieving their growth through higher efficiency by
providing better working conditions, better welfare facilities
to their employees. Advancement in industrialization leads
to growth, coverage of more and more people in working
class, the time and changing situations gave birth to the
concept of Labour Welfare.
A well known Economist of the ancient times, Kautilya,
has also described the importance of labour welfare which
plays key roll in the economy as, “ In the happiness of the
subjects lies the benefit of the king and in what is
beneficial to the subjects in his own benefit”. For Kautilya
the subjects and their welfare was more important than
kingship. Every idea in the Arthashastra is directed
towards this end. Thus, every CEO has to take into
consideration the welfare of his employees first, which is
ultimately, be his own benefit. The Arthashastra clearly
shows that Kautilya had a vision for the welfare of the
society.

: 2 :
....2/-
Labour Welfare in its widest connotation is understood
as “a condition of well being, happiness and satisfaction of
the workers and their families in the context of their ‘
Industrial Life’. The Welfare of the industry is closely
connected with the Welfare of those
who work for its progress and prosperity. It is accepted
that Welfare of Labour is Welfare of the Industry”. Thus,
Labour Welfare deals with the physical, mental, emotional
and social well being of the employees at the working place
as well as outside the working place, i.e. in their social life.
The B.E.S. & T. Undertaking has provided various
statutory and non-statutory welfare facilities to its
employees. Various provisions of the laws require the
employer to maintain welfare facilities for their employees.
It is well known fact that the higher efficiency of
employees is obtained by providing better welfare facilities.

Considering the above factors, the Welfare Department
of the Undertaking is executing various functions/welfare
activities for the benefit of the employees of the
Undertaking and their family members.
: 3 :
These Welfare activities are as follows:
Sr.No. Activities
1. Provision of canteens
2. Hospitalisation Scheme & Medical Aid
…3/-
3. Hospitalisation at Talegaon General Hospital
4. Blood Donation camps at various
Depots/Workshops
5. Medical Check up Camps at various
Depots,Workshops, Staff Quarters & Receiving
Stations
6. Training Camp on Yoga, Stress Management
7. Scholarship Scheme

8. Insecticide Treatment
9. Good Housekeeping Scheme
10. Family Welfare Fund Scheme
11. Barber Shops at Depots
12. Library facility at Depots/Workshops
13. Provision of facility at Ladies Cloak Rooms
14. Premises at Walkeshwar & Meher Mansion,
Colaba (Guest Houses)
15. Nursery at Anik & Colaba Depot
16. Cleanliness at the Electric House, Transport
House, premises at Head Office & GM’s
Residence
17. Social Activities
18. Arts & Sports Club
19. Arrangement of various functions
20. HIV/AIDS Workplace Intervention Policy
…4/-

1. PROVISION OF CANTEENS :
: 4 :
The Undertaking has provided canteens at its all 25
Bus Depots and 2 Workshops. It has also provided 40 Tea
Stalls/Canteens at Bus Stations/ Bus Termini. 2 mobile
canteens for use of Traffic & Supply Outdoor staff are also
provided to meet the catering needs of the staff members at
concessional rates. The contracts for running these
canteens/tea stalls are awarded to various contractors as
per the procedure. The canteen contractors are paid certain
amount as subsidy to cover the losses for providing the
victuals at concessional rates as specified by the
Undertaking. The number of employees for the purpose of
payment of subsidy is computed on the basis of the number
of staff reporting at a particular i.e. Depot/Workshop/Bus
Station/Receiving Station, as on 1 st April of every year. All
Administrative work pertaining to awarding of canteen
contracts, inviting tenders, arrangement for payment of PF/
ESI/Profession Tax/Maharashtra Labour Welfare Fund
(MLWF) contribution of canteen staff and its recovery from
Canteen Contractors, Municipal Licenses follow up,
payment of subsidy, etc. is carried out by us.
To keep vigil and check on the day-to-day activities of
the canteen, as well as the job of supervision and control
over the depot/workshop canteens is entrusted to the

Transportation Engineering Department, Bus Station Tea
Stalls/canteens to Traffic Department and Receiving station
canteens to Supply Department, as they are the major User
Departments of the canteens.
…5/-

: 5 :
ACTIVITIES OF CANTEEN SECTIONS :
1. Initiating proposals for awarding of contracts in respect of Depot/
Workshop/Receiving Stations Canteens, Bus Station Canteens, Mobile Canteens
and other proposals.
2. Correspondence with various Departments for calculation of subsidy,
imposing of fines, Security Deposits.
3. Guidance/Correspondence with Transportation Engineering, Supply & Traffic
Department for smooth functioning of Canteens at Depots/Workshops/Bus
Stations.
4. Correspondence with all canteen contractors.
PROCEDURE OF AWARDING OF CONTRACTS TO RUN THE
CANTEENS AT BUS DEPOTS, WORKSHOPS, BUS
STATIONS, MOBILE CANTEENS AND ITS ALLIED WORK
The work of awarding of contracts to run the canteens
at Bus Depots, Workshops, Bus Stations, Mobile Canteens
and its allied administrative work is entrusted with the
Department. The procedure of awarding of canteen
contracts and its procedure is described as follows.
…6/-

: 6 :
AWARDING OF CONTRACT BY PUBLIC ADVERTISEMENT
i.e. BY INVITING TENDERS :
The Department makes necessary arrangement for the
appointment of a new contractor for running the canteen
whenever the canteen is vacant. On some occasions, when
the existing canteen contractor terminates the ‘contract’ in
between the expiry of the contractual period or after the
expiry of the contract period, due to any reasons
whatsoever, then the contractor is appointed by usual
procedure. In above cases, the sanction of the Management
is obtained for inviting tenders through public
advertisement in local newspapers for appointment of
canteen contractor.
ii) After publishing of the advertisement in the local
newspaper, the necessary arrangements are made for
issuing of tender forms to the prospective tenderers. The
prospective tenderers collects the tender forms and copy of
the terms and conditions from the Welfare Department by
paying the cost of the same in the Cash Department.
iii) Before submitting the tenders, the tenderers have to
pay ‘Earnest Money Deposit’, as stipulated, either by cash
or by demand draft in the Cash Department at Colaba.
At present, the Earnest

: 7 :
…7/-
Money Deposit (EMD) for Depot/Workshop/Receiving Station
canteens is Rs. 5,000/-, for Bus Station/Termini canteens
is Rs. 3,000/- and for Mobile canteens is Rs. 1,000/-. The
tenderer should duly fill in the Application/Tender form and
also affix a Xerox copy of the paid EMD receipt. The
Tenderer shall then submit the duly filled in and signed
tender form/application form, in a sealed envelope, on or
before the stipulated date in the tender box.
iv) The submission of the Tender is subject to the ‘General
conditions of Tender’ and ‘General Terms and conditions of
canteen contracts’, a copy of which are given to the
tenderer alongwith the Application form. The tenderers are
required to fulfill all the terms and conditions and also
comply with all the instructions given therein.
v) No interest is paid on the “Earnest Money Deposit” and
the same is refunded after a period of 9 months from
the date of opening of the tender. However, the Earnest
Money Deposit is forfeited, if the tender is withdrawn after
its closing date and before the expiry of the last date of the
period of validity or if the successful tenderer refuses to

accept the contract for any reasons whatsoever, as
mentioned in the ‘General conditions of tender’. The offers
submitted by the tenderers remain irrevocable for
acceptance for 9 months from the date of opening of the
tender.
: 8 :
…8/-
vi) At present, the minimum Security Deposit to be offered
for accepting the contract to run a canteen is as follows:-
For Depot/Workshop/ Equivalent to 12 months subsidy
Rec. Stn. Canteens of respective canteen
For Bus Station/Termini/ Rs. 2,00,000/- for ‘A’
Category
Mobile Canteens (Maximum business)
Canteens
Category
canteens
Rs. 1,50,000/- for ‘B’ Category
(Medium business) canteens
Rs. 1,00,000/- for ‘C’
(Minimum business)

vii) On expiry of the date for issuance of tender forms,
the list of tenderers is obtained from the Cash Department
who has paid the EMD. The tenders are opened on the
notified date in the presence of the Representatives of the
Accounts Department, Welfare Department and the
tenderers who are present. The particulars of the tenders,
so opened, are being recorded in the Tender Register by the
Welfare personnel, including the tenders which are found to
be non-eligible for any reasons. Signatures of the
Representatives, Officers of the Welfare Department,
Accounts Department and the tenderers present are
obtained on the tender register after opening the tenders.
: 9 :
…9/-
viii) The applications/tender forms are scrutinized to
ascertain whether the tenders submitted are in accordance
with the terms and conditions. After scrutiny of all the
tenders, a proposal is prepared and forwarded to the
Management, through the Tender Committee Members and
Audit Department, for approval and sanction for awarding
of contract to run the concerned canteen. Three separate
Tender Committees have been formed for recommendation of
tenders received in respect of Depot/Workshop Canteens,
Receiving Station Canteens and Bus Station Canteens as
follows :-

Sr.No. Tender Committee Members Canteens
1.
2.
3.
AGM(P), AGM(A), CAO & FA,
CET(Op.) & Jt.CWO
AGM(P), AGM(A), CAO & FA,
CE(ES) & Jt.CWO
AGM(P), AGM(A), CAO & FA,
CTM(Admn.) & Jt.CWO
AWARD OF CANTEEN CONTRACTS :
Depots/Dadar
Workshops
Receiving
Stations/ Supply
Workshop
Bus Stations and
Mobiles
The contract for running the canteen is awarded to the
successful tenderer who offers the highest security deposit
(interest free) having requisite experience in the field and
who ranks first in
: 10 :
…10/-
the list of tenderers. After obtaining the Management’s
sanction, the successful tenderer is intimated to accept the
contract to run the concerned canteen through an ‘offer
letter’ and the tenderer is asked to comply with all the

equirements, such as payment of the security deposit
offered, execution of ‘undertaking’ on stamp paper
of
Rs.200/- and payment of Rs.500/- as Agreement
preparation charges, within a stipulated time from the
receipt of the said letter.
ACTION AGAINST DEFAULTING TENDERERS :
If in any case, the tenderer who has been
awarded/offered the contract to run the canteen, fails to
comply with the terms and conditions mentioned in the
‘offer letter’, the EMD paid by him/her is forfeited and
his/her claim is cancelled/deleted from the list of
tenderers. The canteen contract, in such cases, is then
offered to the next highest valid bidder on the tenderers
list. If he also fails to accept the contract, his EMD Deposit
is also forfeited, and the contract is offered to the third
highest valid bidder and so on.
ENTERING INTO CONTRACTS.
i) The contracts to run the canteens/tea stalls are on
monthly tenancy basis and the canteen contractors has to
pay monthly tenancy fee of Re. 1/- p.m. The terms and
conditions of the tenancy to run the canteens/ tea stalls
are operative initially for a period of
…11/-

: 11 :
three years from the date of awarding the contract and
thereafter renewed from time to time on the basis of
satisfactory canteen services and as per the terms and
conditions of the contract.
ii) After completion of the requirements mentioned in the
‘offer letter’, the tenderer enters into a ‘monthly tenancy
undertaking/Agreement’ with the Undertaking.
iii) After completion of all the above formalities, the
Welfare Department intimates the appointment of canteen
contractor to the User Department. The User Department
then arranges to handover the canteen premises to the
canteen contractor, along with fittings and fixtures,
furniture, equipments, etc. under acknowledgement.
iv) After the expiry of the contract period, necessary
arrangements are made for renewal/termination of the
canteen contracts on the basis of reports from the user
department and as per the terms and conditions of the
monthly tenancy agreement.
MUNICIPAL & OTHER RELATED LICENSES.
All the relevant documents, such as copy of the
approved plans, copy of the undertaking/agreement, NOC
from the Undertaking etc, are provided to the canteen

contractor to submit the same to the MCGM Authority and
various other government authorities to obtain the various
licenses for running the canteen. It is the responsibility
: 12 :
…12/-
of the canteen contractor to approach the concerned
Municipal & other Government Authorities and obtain the
Licenses from the Authorities concerned. Similarly, the
canteen contractor is also required to get the Municipal &
other Licenses renewed every year. The User Department
ensures that the canteen contractor acquires the Licenses
and renews it every year.
COMPUTING THE RATE OF SUBSIDY :
i) Subsidy is paid to the canteen contractors on the basis
of the strength of staff on the 1 st day of the financial year,
i.e. 1 st April, in the Depot/Workshop/Receiving Station/Bus
Station where the canteen is located. Hence, it is
imperative that the strength of the installation is reviewed
every year so as to arrive at the fair and correct amount
payable to a canteen contractor.
ii) Vide a Departmental Circular, all the Heads of
Departments/Branches are being requested to submit the
number of employees reporting for work at various
Depots/Workshop/Bus station/Receiving station &
Installation, as on 1 st April of the corresponding year.

iii) On receipt of information from the various Heads of the
Departments, the total number of staff is being worked out
jointly by Audit & Welfare Department. Every bus route
and the number of bus conductors/drivers working on it
are taken into consideration.
…13/-
: 13 :
iv) After arriving at the final figures with the help of the
Representative of the Audit Department, a proposal is
prepared and forwarded for the AGM(P)’s approval.
v) After approval, the canteen contractors are being paid
subsidy as per the number of staff computed and approved
for that particular year. As the work of computing the
number of staff takes two or three months time, the subsidy
of the canteen contractors is adjusted accordingly in the
proceeding months of that year. Further, as the work of
computing subsidy is complex involving nearly 43,500
employees of the Undertaking, it is carried out only once in
a year and the staff position at the beginning of the
financial year is only taken into consideration. Routine
transfers during the year are not considered. However,
when there is mass transfer of staff/employees, at the time
of commissioning/closure of a Depot , the amount of
subsidy payable is revised.

PAYMENT OF SUBSIDY TO THE CANTEEN CONTRACTOR
:
As the canteen contractor is required to sell the food
stuffs/victuals prepared by him at concessional rates fixed
by the Undertaking, monthly subsidy is paid to him/her to
compensate for the losses incurred by him/her in this
respect. At present, Rs. 28/- per employee per month is
paid as subsidy to the canteen contractors. The total
amount of subsidy payable per month to a
: 14 :
…14/-
particular canteen contractor depends upon the staff
strength of the installation where the canteen is located.
Besides the subsidy, the canteen contractor is allowed free
use of water and electricity.
ii) The canteen contractors are entitled for subsidy only if
they manage the canteen to the entire satisfaction of the
Undertaking and in accordance with the terms and
conditions of the undertaking/Agreement. For this purpose,
they are required to maintain a ‘Wage Register’ and cover
the canteen staff engaged by them under the provisions of
the various Labour Enactment/Legislation viz. Minimum
Wages Act, Provident Fund Act, ESI Act and Maharashtra
Labour Welfare Fund Act. The canteen contractors are

equired to follow the following procedures for claiming the
subsidy:-
a) The canteen contractor submits their monthly subsidy
claim in the prescribed format, duly filled in, along
with the Wage Register and a copy of the page showing
the Wages paid for that particular month to the
Authorized Visiting Officer of the User Department, by
the end of every month. The Authorized Visiting Officer
will ensure that the Wage Register is duly filled in all
respects and certify the Subsidy Claim form and
forward it to the Department by the 5 th of every month.
b) On receipt of the duly certified copy, the deductions of
the amount towards PF/ESI/Profession Tax/MLWF
Contributions
: 15 :
…15/-
and other statutory payments are made from the
Subsidy amount payable to the canteen contractors.
c) The subsidy bill is prepared in the name of the canteen
contractor after deduction of T.D.S and Education cess
on Income Tax if the amount payable is Rs. 20,000/-
per year or more and the same is recorded in the
“Subsidy Bill Register’ kept in the Department. In case
of any deductions on account of fines/penalties

imposed on the canteen contractors due to any
lapses/irregularities on their part, the same are
deducted from the subsidy amount payable to them.
d) The subsidy bill is later on forwarded to the
Audit/Accounts Department and finally to the Cash
Department for issuing of the cheques. On receipt of
intimation from the Cash Department, the canteen
contractors are required to collect the cheque from the
Cash Department at Colaba.
REVISION OF SUBSIDY AND RATES OF TARIFF ITEMS :
The Undertaking considers ‘revision in the subsidy’ or
increase in the rates of the Tariff Items when it is felt that
the subsidy being
paid to them is not sufficient to meet the liabilities of the
canteen contractor due to various reasons/factors, such as
increase in the market prices of raw materials/commodities,
increase in the wages as per the Minimum Wages Act,
increase in PF/ESI/ Professional
: 16 :
…16/-
Tax/MLWF Contributions or any other factors related with
the functioning of the canteens.

ii) Under such circumstances, the Welfare Department
along with the representatives of Personnel, Audit &
Accounts Departments carries out survey of the various
factors, which are responsible for increasing the liabilities
of the canteen contractors.
iii) From the collected information, the percentage
fluctuation/increase in the liabilities of the canteen
contractors and revision of the subsidy of rates are worked
out. Further, the additional expenditure on the
Undertaking, due to the proposed revision, is also worked
out. The proposal, with all the facts and figures is
submitted to the Management for its approval and sanction.
PAYMENT OF PF/ESI/Professional Tax/MLWF
CONTRIBUTIONS :
The necessary arrangements are made to pay the PF,
ESI, P. Tax and MLWF, to the government Authorities, in
respect of the canteen staff engaged by the canteen
contractors, by deducting the required amount from the
“subsidy” payable to the canteen contractors, every month.
: 17 :
…17/-

RENEWAL OF CANTEEN CONTRACTS :
The canteen contracts are awarded for the period of
three years and before the expiry of the period the
performance report and recommendation for renewal of
canteen contract are obtained from the user department and
accordingly Department forward a proposal to the
Management for renewing canteen contract on revised terms
and conditions. Mainly Security Deposit (interest free) is
revised by obtaining additional Security Deposit (interest
free) from the Canteen Contractors. After receiving
additional Security Deposit amount from the concerned
canteen contractors the necessary formalities in respect of
renewal of contract by executing an ‘undertaking’ on a
stamp paper of Rs.200/- and a payment of Rs.
500/- as Agreement preparation charges and other
administrative work for renewal of canteen contract are
being completed. If any Canteen Contractor fails to pay the
amount of additional Security Deposit (interest free)
demanded from him/her, the ‘Monthly Tenancy’ of such
canteen contractor is terminated by giving one calendar
month’s notice and eviction action under Section 105-B of
MMC Act, 1888 (Amended) upto date is initiated against
such Canteen Contractors.
…18/-

: 18 :
ACTION AGAINST THE CANTEEN CONTRACTORS :
The user departments’ viz. Transportation Engineering
(Depot/Dadar Workshop canteen), Traffic (Bus station
canteen), Mobile canteen and Supply (Receiving Station,
Kussara Workshop & Pathakwadi canteen) recommend the
action against the canteen contractors of their jurisdiction.
Accordingly the welfare department implements the actions
viz. fine, deduction of part of subsidy and termination of
the canteen contract as recommended by the user
departments. The actions depend upon the gravity of the
lapses.
The procedure for initiating action is as under :
1) The user department issues warning letter to the
canteen contractor for the minor lapses, noticed for the
first time.
2) The user department imposes fines depending upon the
number of lapses, their repetition and gravity. While
imposing fines inspection report in triplicate is
prepared by the authorized visiting officer of the user
department. Original report is handed over to the
canteen contractor and duly acknowledged second copy
of the report is submitted to the Welfare Department for

deduction of fine from the subsidy bill of the canteen
contractor. Third copy is retained with user
department.
: 19 :
…19/-
The action of termination of contract is recommended
after :
a) The lapses are brought to the notice of the canteen
contractor from time to time.
b) The sufficient opportunity is given to the canteen
contractor to show improvement by issuing him/her one
calendar months notice.
c) If there is no improvement during one month’s notice
period, then such cases are forwarded for termination
of contract along with the entire documentary
evidences against the canteen contractor to the
department with proper justification so as to forward
the proposal to the Management for termination of
canteen contract for its approval.
d) After receiving approval of the Management, Welfare
department initiates further action as per Section
105(b) of MMC Act, 1888 Amended upto date, against
the defaulter canteen contractor by issuing one
calendar months termination notice. If the canteen
contractor fails to vacate the canteen premises after
expiry of termination notice period, a fourteen days

show cause notice is issued to him/her. After expiry of
the show cause notice period, an enquiry is held for
hearing before the Competent Authority.
MATTERS IN RESPECT OF CANTEENS :
dealt by
Any policy matters in respect of the canteens is being
: 20 :
….20/-
the department. Necessary proposal in this respect is
prepared and submitted for the approval/sanction of the
Management. Further, issuing of notices, instructions,
letters, etc. to all the canteen contractor are dealt by the
user departments & Welfare department.
Fulfillment of statutory requirement.
I) The canteen contractors are required to comply with
various statutory provisions and run the canteens in
accordance with the terms of the ‘undertaking’ entered
into by them with the undertaking and follow all the
rules/instructions issued from time to time. They are
also liable to perform and observed all the laws, rules,
bye laws and regulations frame/made by the
Government or Municipal Authorities for the
maintenance and operation of the canteen, as per the
Factories Act 1948 & Rules 1963, Motor Transport

Workers Act 1961, Minimum Wages Act, various Labour
Enactments/Legislation etc.
2. HOSPITALISATION SCHEME & MEDICAL AID :
The Undertaking has provided dispensaries at all
Depots & Workshops. The certain medical facilities are
provided to entire staff members of the Undertaking at
these dispensaries. Similarly, certain medical investigation
facilities are also made available at Mumbai Central
Medical Investigation Center, where specialist viz.
General
: 21 :
….21/-
physician, General Surgeon, Cardiologist, chest specialist,
Ophthalmic Surgeon, Radiologist and Pathologist etc. are
available for specialized advices. The members of staff are
therefore expected that they should avail the benefit of
these dispensaries for their medical investigations. In
certain cases, the employee patients are required to admit
in Municipal / State Government Hospitals for availing
medical treatments for a long duration.
The Welfare Personnel regularly visits the employee
patients admitted in various Government/Municipal
hospitals located in the Traffic operational areas of

Mumbai, Navi Mumbai and extended suburbs of city limits.
The required medicines, as prescribed by the Doctors are
provided to the employee patients. The cost of medicines,
surgical items, CT Scan, Angioplasty, Angiography, Stress
Test, etc. is reimbursed to the employee patients. An
imprest cash of Rs.3,00,000/- is maintained to cover this
expenditure. The Welfare Personnel also visits the members
of staff admitted in private hospitals and explain them the
Hospital Scheme of the undertaking. The expenses incurred
by the members of staff towards the medical treatment/
investigations carried out in private hospitals are
reimbursed as per Administrative Order No. 283 dtd.
15.10.1999. The employee patients who are admitted in
private hospital for treatment of specific diseases such
as Cancer, Heart Surgery and Kidney transplantation are
also rendered medical help and monetary assistance is
provided as per the above mentioned Administrative
: 22 :
…22/-
Order. All the above medical assistance/help is rendered to
employee
patients by Welfare Department under ‘Hospitalisation
Scheme’. Some members of staff of the Welfare Department
are working at the office situated at Wadala Depot for an
urgent help to our employee patients admitted in the
hospitals at peripheral area.

THE WORK - PROCESS OF THE HOSPITALISATION SECTION :
1. Obtaining Management’s sanction for medical expenditures to be incurred on
various employee patients.
2. Preparing a monthly statement of expenditures incurred on employee patients,
patient visit memos.
3. Reporting of burn cases, bomb blasts, fatal/non fatal accidents, serious
injuries, etc.
4. Obtaining sanctions for visits to Talegaon Gen. Hospital & its reporting to the
Management.
5. Correspondence with various Hospitals, Replies to queries.
6. On an average 1100 employee patients are given a medical assistance and an
amount of Rs.1 crore is spent under this scheme annually.
PROCEDURE OF MEDICAL/ FINANCIAL ASSISTANCE
UNDER THE HOSPITALISATION SCHEME :
The employee patients are availing the medical
facilities at all depots/workshops from the Medical
Department of the Undertaking
: 23 :
…23/-
and also from the medical investigation center at Mumbai
Central Depot. However, when the staff member is required
to be admitted in the Hospital for his/ her investigation/
treatment or require to undergo the surgery, the department
provide the necessary medical assistance to him/her. In
terms of the Administrative Order No. 283 dated

15.10.1999 & Administrative Order No. 291 dated
26.2.2001, the Welfare Department is entrusted with the
work of making advance payment to the Municipal
/Government Hospitals on behalf of the employee patient
admitted in these hospitals.
The detail procedure of availing the benefit under
“Hospitalisation Scheme “ is as under.
A) Treatment availed in Municipal/ Government
Hospital
1) Whenever any member of staff is admitted in any
Municipal/ Government Hospital, the message to that
effect, should be conveyed to the Traffic control on Tel.
No. 24143611 / 24146162 /24136883/ 24134164
either by the staff member or his/ her relatives or
through their Heads of the Departments, giving the
full details such as Full name, Check No., Pay sheet
No., designation, Department, place of work, Name of
the hospital, date & time of the admission, Ward No.,
Bed No., Nature of sickness, etc. immediately.
: 24 :
….24/-

2) On receiving the message by the Traffic control section,
the same is conveyed to the Hospitalization Section at
Wadala on Tel. No. 24123504 or 24146262 Ext. 349,
which functions from 8.30 am to 11.00 pm throughout
the year including Saturdays, Sundays & Holidays.
3) On receiving the message from Traffic Control, the
welfare personnel visit the employee patient in the
hospital in which he/she has been admitted. If the
employee patient has been admitted in Municipal/
Government Hospital, the Welfare personnel renders
them the necessary medical assistance and payment of
cost of medicines, arranges for various medical tests,
Blood test, MRI SCANNING, CT SCANNING,
ANGIOGRAPHY, STRESS TEST, DIALYSIS, etc. The
Welfare
personnel also assists the employee patients to get the
estimates from the concerned Hospital authorities if
they are required to undergo the surgeries like
ANGIOPLASTY WITH STENTING, CORONARY BYPASS
SURGERY, PACEMAKERS, KIDNEY TRANSPLANTATION,
CANCER, TOTAL HIP REPLACEMENT SURGERIES etc.
They also assists the employee patients to get the
blood required for their surgeries. In cases where the
expenditure involved in this medical procedure is
beyond the permissible limit granted to the Welfare
Department, the sanction of the Management is
obtained for the same & the payment is made to the
concerned Hospital.

: 25 :
..25/-
4) The role of the Department begins with the admission
of the employee patient and completes on discharge
from the Hospital.
5) The officers/staff of the department is making payment
of entire amount of medicines/hospitalizations for
employee patients admitted in Municipal/Government
Hospitals.
B. REIMBURSEMENT OF MEDICAL EXPENDITURE
INCURRED IN PRIVATE HOSPITAL :
1) The Welfare Personnel visits the employee patients
admitted in the private hospitals as a courtesy. They
are also making necessary arrangement of blood units
required for the employee patients for their
treatment/surgery whenever needed.
2) The employee patient is entitled to get a reimbursement
of maximum of Rs. 20,000/- if it is an emergency for
his Hospitalisation

3) The employee patient undergoes the surgery for Heart,
Kidney transplantation, Cancer, Coronary Bypass
surgery etc.. They are entitled to get reimbursement
upto maximum of Rs.75,000/-.
: 26 :
….26/-
3. HOSPITALISATION AT TALEGAON GENERAL HOSPITAL :
The employee patients suffering from Tuberculosis are
admitted at Talegaon General Hospital for their speedy
recovery on recommendation of Medical Officer of the
Undertaking.
The employee patients admitted thereat, are provided
with the best possible medical treatment, as well as other
facilities Viz. meal, clothing, bed etc. by the hospital and
the amount spent by the hospital for their treatment and
other facilities are paid by the Medical Department of the
Undertaking on monthly basis. In addition to above, these
patients are also provided with 1 bottle of Bournvita of 500
Gms every month as their special diet. The Recreation
activities such as newspaper and T.V. sets etc. are also
provided to these employee patients for entertainment
purpose. On an average hundred employee patients are
admitted to Talegaon General Hospital every year.

The Welfare Officer renders the monthly visits to these
employee patients for redressal of their grievances and
checking of food quality, general cleanliness in the ward,
timely changing of bed sheets etc. Besides this, One
Medical Officer also visits Bimonthly to observe and assess
the medical treatment, diet and to screen the recuperate
condition of our employee patients. The medical officer also
discusses the line of medical treatment rendered to our
employee patients with the medical authorities of the
hospital and
: 27 :
…..27/-
submits his report to the Management. During the visits of
the Medical Officers & Welfare Officers, they discuss the
grievances of the patients with the hospital authorities and
solve their problems by giving necessary instructions to the
concerned staff.
4. THE ARRANGEMENT OF BLOOD DONATION CAMPS
AT VARIOUS DEPOTS/WORKSHOPS :
On an average 20 Blood Donation camps are organized
annually at various Depot/Workshop in co-ordination with K.E.M.,
Rajawadi and Cooper Hospital Blood bank. These blood units
deposited in the Blood banks. Whenever the employee patients and
their family members requires the blood, they are supplied from

these Hospitals. During the time of blood donation the donor
member are given 1 Kg. of sugar packet as a token gift by the
undertaking and 2 hrs. concession for early going. The donor
member is provided with the blood donation card from the concerned
blood bank denoting the blood group of the donor employee and the
date of blood donation.
PROCEDURE TO GET BLOOD FOR STAFF MEMBERS
AND THEIR RELATIVES :
The Undertaking has an account with the K.E.M.,
Rajawadi & Cooper Hospital Blood Bank. The blood
units collected from the various blood donation drives are
deposited in these blood banks. The Welfare Department
makes the necessary arrangements to provide the blood to
the needy staff members & their close relatives
: 28 :
…..28/-
for their treatment or surgery as the case may be. The
procedure to get the blood is as follows;
“ Whenever any member of staff requires the blood for his
/her treatment/ surgery or for their close relatives such as
father, mother, brother, sister, wife & children, the
employee patient or their relatives has to collect a blood
requisition from the concerned hospital. The concerned
staff member or his relative will then have to approach in
person, to Head Office, Welfare Department (Colaba) or

office at Wadala (Hospitalisation cell) alongwith the
application of the concerned staff member. The Department
issues a note to the blood bank for getting the blood units.
The requisition issued by the said hospital and blood
sample is then produced at the concerned Blood Bank for
cross matching.
To render such valuable services to the staff members
of the Undertaking, the office this Department at Wadala
i.e. Hospitalisation cell remains open from 8.30 am to 11.00
pm throughout the year including Sundays & Holidays.
Contact Telephone Nos. For Blood Assistance.
WELFARE DEPARTMENT, COLABA : 22840872,
431
22856262 EXT- 434,
WELFARE DEPARTMENT, WADALA : 24123504,
24146262 EXT 349
TRAFFIC CONTROL, WADALA : 24143611 /
24146162
: 29 :
…..29/-
5. THE ARRANGEMENT OF MEDICAL CHECK UP CAMPS :
The Welfare Department with the help of various social organizations like
Lions Club, Cancer Patients Aids Association & other NGOs organises various
medical check up camps at various Depots, Workshops, Receiving Stations & Staff
Quarters for ENT Checking, Blood Test, Cancer checking, Skin checking, Pulse

Polio Immunisation Camps, Eye Checking, etc. for benefit of the Undertaking’s
employees & their family members. These programmes are arranged/conducted in
various depots/ workshops/ receiving stations. These facilities are also extended to
the family members of the employees residing at Staff Quarters of the Undertaking.
I. Correspondence of Medical Check up Camps
Blood Donation Camps
1. Obtaining Sanctions,
2. Issue of circulars,
3. Correspondence with various Institutions as Lions Club, Rotary
4.
Club, KEM, Tata Hospital etc.
Issue of Thanks giving letters,
5. Notes for concessions etc.,
6. Maintaining record of Blood Donors.
7. Provision of sugar during drives.
: 30 :
……30/-
6. TRAINING CAMP ON YOGA, STRESS MANAGEMENT :
The Department organizes the Training camp on Yoga at
various Depots/ Workshops with the help of Ambika Yoga Kutir, to
curtail the mental and physical tensions, various physical problems
and blood pressure, Spondylitis, gastric problems, acidity, etc.. This
Department also organizes the camps on Stress Management with
the help of Prajapita Brahmakumari Ishwariya Vishwavidyalaya,
K.E.M. Hospital, etc.

7. SCHOLARSHIP SCHEME :
The Scholarship Scheme was introduced in the year
1952 for promotion of education of the children of
the members of undertaking’s staff. The scholarship as
per the laid down procedure is awarded to maximum three
children of the members of staff for pursuing further studies
from VIIIth Standard onwards based on performance of the
children in the preceding academic year subject to his/her
acquiring the minimum stipulated percentage/marks. The
scholarship amount is paid equivalent to the tuition fees
prescribed by Maharasthra State Board of Technical
Education & University of Mumbai.
Activities of Scholarship Scheme
: 31 :
1. Inviting scholarship application form from member of staff.
…31/-
2. Letters to various Educational Institutions for obtaining Prospectus.
3. Scrutiny of applications.
4. Data feeding of 5500 (approx. Scholarship applications every year from
September to March).

5. Initiating a proposal for award of Scholarship.
6. Replies to queries etc.
PROCEDURE :- SCHOLARSHIP SCHEME
The working of scholarship scheme is as follows :
1) Every year in the month of June/July applications are
invited from the members of staff of the Undertaking by
issuing circular.
2) The prospectus/tuition fees details are collected from
University Of Mumbai, Board Of Technical Education,
Maharashtra State and various Govt. Educational
Institutions.
3) The applications received from the members of staff are
scrutinised to assess their eligibility.
4) The details/particulars of the members of staff and the
study course for which his/her ward is studying are
entered in the Scholarship Programme.
: 32 :
……32/-
5) The print outs of the same are taken and checked with
applications form.
6) The scholarship is not awarded to correspondence
courses, stipend receiving courses, ITI courses,
professional courses etc.

7) Two separate lists of ‘eligible’ and ‘non-eligible’ wards are
prepared and AGM(P)’s sanction is obtained to award
scholarship to ‘eligible’ student children and not to award
scholarship to Non-eligible student children for the reason
mentioned at Sr.No.6 above.
8) After AGM(P)’s approval the lists of eligible members of staff
alongwith the details of tuition fees are forwarded to various
heads of the departments.
9) Attendance certificates/tuition fee receipts of the
student/children for the current academic year are required to
be submitted to the concerned departments. Thereafter
payment advice is prepared and forwarded to AIA/EDPM in
duplicate. The scholarship payment to the members of staff is
made through paysheet under code 019.
10) In case there is STPC (Subject to production of certificate) remark against the
employees name, the eligibility letter (corrigendum) is given from Welfare
Department after due verification of required documents.
: 33 :
....33/-
11) The Audited scholarship payment advices sent by AIA are entered in the
computerized list and forwarded to respective Heads of the Departments.
12) Payment code 019 list received from EDP Department is entered in
computerised list as confirmation of scholarship amount payment.

8. INSECTICIDE TREATMENT :
In order to eradicate the nuisance of mosquitoes and
other pests at various premises of the Undertaking, the
insecticide treatment contracts are awarded for rendering
insecticide/fogging treatment every year to the Brihan
Mumbai Mahanagarpalika. Total 106 installations/premises
are covered under the Insecticide treatment contract at
present.
PROCEDURE OF AWARDING OF INSECTICIDE
TREATMENT CONTRACT TO BMC :
In order to combat mosquito nuisance, flies nuisance
and to maintain hygienic condition at various premises of
the Undertaking, such as Bus Depots/Bus Station,
Workshops, staff/officers quarters,
cash receiving centers etc. the contract for rendering
Insecticide treatment at these places is awarded every year
to the Insecticide Branch of the MCGM.
: 34 :
….34/-
The working of award of Insecticide Treatment contract
is as follows :-

All Heads of the Departments are requested to forward
upto date list of premises to be covered under insecticide
treatment contract.
Every year estimates are obtained from the Insecticide
Officer of MCGM regarding insecticide treatment to be given
to the various premises of the Undertaking. A detailed list
is forwarded to the Insecticide Officer for inspecting the
premises to enable them to forward the estimated cost of
the treatment.
The estimated cost forwarded by the Insecticide Officer
are scrutinized and are put up for Managements approval.
After Managements approval, it is reported to the B.E.S.&T.
Committee as required under section 460 K(d) of the MMC
(Amendment) Act, 1999. The committees sanction is also
obtained as required u/s 460-M of the MMC(Amendment)
Act 1999, for dispensing with the invitation of tenders by
public advertising.
9. GOOD HOUSEKEEPING SCHEME :
The Good Housekeeping Scheme has been introduced
with the aim of generating awareness of maintaining proper
cleanliness at the work places and also to ensure the
various aspects of safety, health,
…..35/-

: 35 :
and hygienic conditions. The Panel of Heads of Department
appointed by GM, visits every installations during the year.
The Panel Members get first hand information of the
problems, issues and grievances during their visits. Some of
them are solved on the spot. These visits help for upward
and downward communications between the staff and the
Management. On the basis of ranking/rating given by the
Panel amongst the Depots/Workshops (which includes
Engineering, Traffic and Receiving Stations and other
Administrative Departments), two Good Housekeeping
Rotating Trophies and nine Merit Certificates are awarded
every year. These Rotating Trophies and Merit Certificates
are awarded to the winners during the function on 26 th
January on the eve of Republic Day at Backbay Depot at
the hands of Hon’ble Chairman, BEST Committee/ Hon’ble
G.M.
Activities of Good Housekeeping Schemes
1. Initiating a proposals,
2. Intimation of dates to panel members,
3. Correspondence with various Heads of Departments

4. Work pertaining to Prize Distribution Functions etc.
: 36 :
10. FAMILY WELFARE FUND :
….36/-
The Family Welfare Fund has been constituted by the
Management and the Representative Unions of the
Undertaking, with the aim of providing immediate monetary
assistance to the widow/widower/legal heirs of the
employees who expires while in the services of the
Undertaking. The Undertaking has made a one time
contribution of Rs. 5 lacs to the Family Welfare Fund
created for the said purpose. The contribution from the
employees is recovered from monthly salary/wages payable
to the employees by crediting the amount of loose coins,
which is less than Re.1/-.
An immediate financial assistance of Rs.4,000/- is
paid to the legal heir/family members of the employees,
who expires while in the services of the Undertaking. The
Welfare Department is entrusted with the work of extending
monetary assistance to the staff members/employees who

fall under the General Administration category, for this
purpose an imprest cash of Rs.40,000/- is maintained at
the Welfare Department.
The assistance under this Scheme to the members of
staff of Traffic, Trans.Engg. and Supply Deptt. are also
given by their own Departments respectively.
: 37 :
11. BARBAR SHOPS AT DEPOTS :
….37/-
The Undertaking has provided the Barber Shops in the
premises of depots, for the benefit of Traffic outdoor staff,
for their
pleasant and decent appearance in the public which creates
a good image of the Undertaking. The award/renewal of
contracts for running these barber shops are done by the
Welfare Department. The provision of furniture and other
related administrative work of rent recovery etc. is attended
by us. The Management fixes the concessional rates
charged for these Barber Shops from time to time.

Activities of Barbershop
1. Awarding of contracts of 25 Barbershops, its renewals.
2. Rent Recovery advices,
3. Correspondence with Traffic Departments etc.
The provision of 2 nos of Barber chairs, steel counter
with 2 drawers, steel bench, mirrors, etc. is made by this
Department. The supervision and control over these
Barbershops are maintained by the Traffic Department.
: 38 :
….38/-
Procedure of awarding of contract to run the Barber
shop at Depot :
“Whenever a contract to run the Barbershop at Depots
is to be awarded due to the termination of contract either
by the Undertaking or Contractor or due to the installation
of new depots, sealed offers are invited from the
Barbershop contractors by giving ‘public advertisement’ in
local newspapers. The offers received from the contractors
for maximum interest free deposit and monthly

compensation on the maximum return is calculated &
considered as formula given below. i.e.
Monthly income = Monthly rent offered + 9% interest p.a.
on
Offered
Security Deposit
subject to minimum Security Deposit of Rs. 5,000/- and
minimum monthly compensation of Rs.500/- per month.
Besides this, the Earnest Money Deposit of Rs.300/- is
taken from the bidders, which is refundable. The
successful bidder has to deposit an amount equivalent to 6
months rent as a Rent Deposit in addition to the Security
Deposit offered by him and has to pay an amount of
Rs.200/- for stamp paper for executing undertaking and
Rs.500/- as administrative charges for this work to the
Undertaking.
: 39 :
…39/-
12) LIBRARY FACILITIES AT DEPOTS/WORKSHOPS :
The Undertaking has provided libraries in various bus
Depots/Workshops for the benefit of the employees of the
Undertaking. The provision of furniture items such as one
12

steel bookcase cupboard, one single pedestal table and two
chairs for these libraries are made by this department.
Functioning of these libraries is looked after by the Officer
bearers/members of the representative union.
13) PROVISION OF FACILITIES AT LADIES CLOAK
ROOMS :
The Undertaking has provided Ladies Common Rooms
in various places where ladies staff are working. The
provision of one dining table, two benches with backrest,
one full size mirror and steel lockers to keep their
belongings is made by this Department.
The supervision and control of Barber shops, Libraries
and Ladies Rooms are entrusted to Traffic Department to
keep check and vigil on the day to day activities thereat.
14) PREMISES AT WALKESHWAR & MEHER MANSION,
COLABA (GUEST HOUSES) :
For accommodation of various delegates, Directors,
Officers of various STUs, other Govt./Semi Govt. institutions
visiting Mumbai for official work, the 2 VIP Guest
Houses have been provided at
Walkeshwar & Meher Mansion, Colaba. These Guest Houses
are well equipped with modern amenities and full-fledged
kitchens.
…40/-

: 40 :
Functioning of the Department in respect of Guest House :
1. Appointment of Caretaker-cum-cook :
a) Caretaker cum cook at Walkeshwar and Meher Mansion
Guest Houses are appointed by inviting tenders
through public advertisements in local newspapers.
b) Tenders/bidding invited on the monthly compensation
payment to the Caretaker-cum-Cook.
c) Contract for Caretaker-cum-Cook is awarded to the
lowest quotation of monthly compensation payment
submitted by the tenderer/bidder. The said contract is
for one year period. Security Deposit (interest free) is
obtained from the successful tenderer. Thereafter a
contract is renewed by increasing 5% monthly
compensation and Security Deposit (interest free) for
further period after one year.
2. Job Profile of Caretaker-cum-Cook
a) Caretaker-cum-Cook is available round the clock i.e. 24
hours in the Guest Houses.
b) After receiving intimation about guest from G.M. Office
he arranges beds, snacks, lunch, dinner for the guests.
Washing of linens, bedsheets, covers, cleaning,
sweeping of guest houses is his responsibility.

c) He collects occupancy charges as prescribed from
the guests reported and remit the same
immediately in the Cash
…41/-
: 41 :
Department. He also collects Telephone charges if any
guest use the telephone of Guest House and remit the
same to Cash Department. He also submits bills for
cable connection, monthly charges to the Department.
Thereafter, a bill is prepared for payment in the name
of cable network company and make the payment.
d) Every month department prepares monthly
compensation bill of Caretaker-cum-Cook and forward
to Audit, Accounts and Cash Department for payment.
e) He collects charges for Tea, Coffee, Snacks, Lunch and
dinner provided to the guests from them as per the
rates prescribed by the Undertaking.
f) He has to abide by all other rules and terms and
conditions of contract agreement executed by him.
15. NURSERY AT ANIK & COLABA DEPOT :
The Department has developed a nursery at the Anik
Depot and various types of saplings are developed in this
nursery, which are provided to various depots/departments
as per their requirement for the beautification of the
premises of the Undertaking. The show plants
developed at Colaba Depot are also used for beautification

purpose at the time of various function organise by the
Undertaing. The Undertaking is also participating in the
Exhibition-cum-Workshop on Horticulture organised by Tree
Authority and BMC at Veermata Jijabai Bhosale Udyan
every year.
: 42 :
Anik Nursery & Terrace Garden at Colaba
1. Maintenance and Developing of saplings
…42/-
2. Issue the same to the various departments as per their requirement.
3. Purchase of seeds, earthen pots & other equipments for maintenance of
Terrace Garden & Anik Nursery by obtaining necessary sanctions.
4. Preparation for active participation in the Tree Plantation Competition
organised at Veermata Jijamata Bhosale Udyan.
16. CLEANLINESS AT THE ELECTRIC HOUSE,
TRANSPORT HOUSE, PREMISES AT HEAD OFFICE &
G.M.’s RESIDENCE:
This department is also entrusted with the work of
maintaining cleanliness at various Administrative Buildings
like BEST House, Electric House, Transport House, New
Multistoried Building, etc. The work of cleaning and
sweeping of Officers quarters at Walkeshwar, Siri Road and
New Administrative Building is also performed by the
scavenging staff of this department.

17. SOCIAL ACTIVITIES :
The Rangawali Competition is arranged on the
occasion of Diwali festival, every year at staff quarters.
This competition is organised to encourage the art, talent
of the wards/family members
: 43 :
…..43/-
of the allottee employees. Nearly 700 participants take part
in the competition. Around 300 winner participants are
awarded with the cash reward and merit certificates at the
hands of Chairman/G.M. in the function, which is generally
held at Wadala Training Centre in the month of November-
December every year.
The works pertaining to Rangavali Competition
and its Prize Distribution Function
1. Obtaining Sanction,
2. Letters to Allottees Association, preparation of list.
3. Letters to examiners, various Departments for making necessary
arrangements,
4. Preparing a lists of Prize winners,
5. Invitation to Officers, Winners, Dignitaries etc.

6. Conduct Prize Distribution programme.
18. ARTS & SPORTS CLUB :
The Recreation Supervisor of the Welfare Department
supervises the recreational activities of the BEST Arts &
Sports Club, which is an independent body. He supervises
the working of the Secretaries of various arts & sports
activities. He also assists them for performing their duties
and helps in all administrative work concerning Arts &
Sports Club.
OBJECTIVES :
: 44 :
…..44/-
The main objective of The BEST Arts & Sports Club is
to organize & promote among the employees of the BEST
Undertaking, Arts & Sports (both Indoor & Outdoor type)
activities with a view to bring about the general Welfare of
the employees and /or their families.
TWO MAIN DIVISIONS
i) Arts Division & ii) The Sports Division.

The Arts Division have 5 sections and the Sports Division
have following 9 sections:
Sports Division Arts Division :
1. Athletics 1. Drama
2. Cricket 2. One Act Play
3. Badminton 3. Fine Arts &
Exhibition
4. Indoor Games(Carrom & Chess) 4. Music
5. Kabaddi 5. Variety
Entertainment 6. Table Tennis
7. Football
8. Hockey
9. Volleyball
FUNCTIONS :
The following functions/activities of the Arts & Sports Club are performed.
1. To exercise the control, supervision over the various sections of the Arts & Sports Club.
2. To allocate Budget to every Section,control over its expenditure.
…..45/-

: 45 :
3. To keep the records of Sports leave and put up cases to the Management exceeding permissible limits.
4. To attend the meetings of Managing Committees (Arts) & (Sports), Governing Body Meeting & Annual General Meeting.
5. To prepare the minutes of the meetings.
6. To prepare Vouchers, Bills, Maintenance of Accounts.
7. To check of Stock registers
8. To attend the audit queries
9. To invite quotations for purchasing Sports material, Player’s kits
10. To inspect & Superve Sports Clubs at Depots.
11. To prepare Annual Report and Administrative Report of BEST Arts & Sports Club.
12. All other Administrative work
19. ARRANGEMENT OF VARIOUS FUNCTIONS/ MEETING/
SEMINARS, ETC :
During the various functions held the arrangement of
the flower bouquets, garlands, pooja material,
refreshments, seating arrangements, cleaning and sweeping
of the required premises is done. At the time of the
functions of 15 th August, 26 th January, inauguration of new
Bus depots, Buses, Bus stations, Receiving stations,
Chairman’s elections and various other Jayantis, visits of
the Central/State Government officials, World Bank
Officials, SC/ST Commissions, Pay Revision Committee &
Arbitrator, etc. arrangements of tea/snacks/lunch is done
by the Welfare Department.
…..46/-

: 46 :
The following works pertaining to the various
functions, meetings, seminars, etc. performed are as follows
:-
1. Obtaining the Management’s sanction for incurring the
expenditure.
2. Drawing advances.
3. Placing the orders
4. Purchasing the materials
5. Cleanliness at the premises of the function
6. Arrangement of flower bouquets, pooja material, tea,
snacks, buffet, water, cold drinks, etc.
7. Arrangement of booking Conference/Committee Hall
8. Liquidation of advances.
9. Reporting to the Management
20. ORGANISATION OF AIDS AWARENESS PROGRAMME
& IMPLEMENTATION OF HIV/AIDS WORKPLACE
POLICY :
AIDS is a modern pandemic. It is being rightly
described as the “worst plague of the country”. Infection
with Human Immuno Deficiency Virus (HIV) which causes
Acquired Immuno Deficiency Syndrome (AIDS) is showing an
upward trend world wide with broad social, cultural,
health, economic, political, ethical and legal implications.
The HIV/AIDS epidemic is not a global crisis and
constitutes one of the most formidable challenges to

development and social progress. AIDS strikes those in the
age group of 15 to 49 years, thereby depriving the
community of people in their most productive years. Thus it
passes a serious threat to the social and economic
development of any country.
: 47 :
…..47/-
Considering its seriousness, the BEST has started the
AIDS Awareness Programme for the staff members and their
family members since the year 1992, with the help of
Health Dept. of Brihan Mumbai Mahanagarpalika. Later on
from the year 2002, these Awareness Programmes were
conducted with the help of Mumbai District AIDS Control
Society (MDACS) and all 25 Bus Depots and 20 Staff
Quarters were covered by this programme.
The efforts of the BEST Management were taken into
cognizance by International Labour Organisation (ILO) and
it was decided to prepare “HIV/AIDS Workplace policy” for
the staff members of the Undertaking. Accordingly this
policy was prepared and released on 14 th July, 2005.
The key points on HIV/AIDS Workplace policy are,
1. Prevention of HIV/AIDS
2. Care & Support of Workers infected and affected by
HIV/AIDS
3. Organisation of HIV/AIDS Awareness Programmes for
staff members & their family members

4. Constitution of Nodal Committee
5. Non discrimination
6. Gender equality
7. Social dialogue
8. No screening for purpose of employment
9. Confidentiality
10. Continuation of employment relationship Workplace
policy
….48/-

: 48 :
ADMINISTRATIVE FUNCTIONS :
For the smooth and efficient functioning the activities
of this Department are divided in the sub groups as follows
:-
Sub-Groups of the Welfare Department :
A) Establishment Section
B) Administration Section
C) Colaba Zonal Section for arrangements of various functions, meetings,
seminars & cleaning work of Colaba Depot
D) Hospitalisation Section at Wadala Depot
The works pertaining to these sub groups are as under :
A) Establishment Section
1. Proposals pertaining to staff i.e. Promotions, transfers, appointment, monthly
statements.
2. Proposals pertaining to imprest cash, sanctions for expenditure for various
functions, post facto sanction, other information as Annual requirements of
Stationery, Diaries, and Purchases.
3. Proposal in respect of Personal Promotions, Validity Certificates,
4. Seniority lists, information to be furnished to various Departments,
5. Budget estimates, Administration Report, Proposals in respect of variation in
the Establishment Schedule, Special funds.
B) Administration Section
1. Proposals in respect of Purchases of various furniture for Barbershops,
Ladies Rooms, Libraries at 25 Depots and
: 49 :
….49/-

3 Workshops, Terrace Garden, Anik Nursery, BOA Canteen & New
Administrative Building canteen.
2. Reporting of various functions,
3. Reply of MCA queries, Replies to outside parties.
C) Colaba Zonal Section :
1. Arrangements of various functions, meetings, seminars, including
refreshment arrangements, seating arrangement, flower, bouquets, etc.
2. Arrangement of cleaning & sweeping of Colaba Administrative premises.
3. Any other incidental & emergency work assigned by the Administration.
D) Hospitalisation Section at Wadala Depot
1) Maintenance of imprest cash of Rs.3,00,000/- and its timely recoupment.
2) Putting up the proposals for drawing an urgent advances of surgeries/medical
treatment of employee patients on the basis of cost certificates issued by
Medical authorities of various Hospitals.
3) Making payment to hospitals, obtaining utilization certificates, passing
necessary journal entries.
4) Visit to employee patients, payments of medicines, various medical tests etc.
5) Issue of notes for supply of blood etc.
….50/-

: 50 :
ORGANISATIONAL CHART
A-3 CWO - V
A-4 Jt.CWO
A/G X SWO
A/G IX WO(E) WO(H)
A/G VIII AWO AWO(A) AWO(SCH. & CANTEEN) OA
(Colaba)
A/G VII REC. SUP. SUP. SUP.(P) SR. W.I.
A/G V W.I. CL./TY W. I. STENO CL./TY. CL./TY. CLERK CL./TY. W. I. W.I.
A/G III W. SUP.
T-2 MUCCADAM MALI
(3 Nos) (4 Nos)

A/G I/T-1 SEPOY NWGHY. SCAVENGER WATERMAN
(14 Nos) (17 Nos) (2 Nos)

Sr.
No. Design
: 51 :
On Roll superannuation position as on 1 st August , 2005
Grade Schedule
strength
Sanction
strength
On
Roll Remarks
01 C.W.O. A-3 01 01 01 1 post trans. to Legal Dept. on loan
02 Jt. C.W.O. A-4 01 01 01 1post abolished vide BCR No. 339
dtd. 9.11.2000 when it will fall
subsequently vacant
03 S.W.O. A/G X 01 01 01 --
04 W.O. A/G IX 02 02 02 --
05 Asst. W.O. A/G VIII 03 03 03 --
06 Office Asst. A/G VIII 01 01 01 --
07 Supervisor A/G VII 01 01 01 --
08 Recreation
Supr.
A/G VII 01 01 01 --
09 Clerk / Typist A/G V 06 06 06 --
10 Stenographer A/G V 01 01 01 --
11 Sr. Welfare A/G VII 01 01 01 --
Inspector
12 Welfare
Inspector
13 Shop
Recorder
A/G V 05 05 05 1 post abolished vide BCR No.292
dtd. 9.11.2001 when it will fall
subsequently vacant. The excess
incumbent is on loan basis to Audit
Dept.
A/G V 01 01 01 1 post abolished vide BCR No.292
dtd. 9.11.2001 when it will fall
subsequently vacant. The excess
incumbent is on loan basis to Legal
Dept.
A/GIII 01 01 01 --
14 Welfare
Supervisor
15 M.V. Driver P2/GIII 01 01 01 --
16 Sepoy A/G-1 01 01 01 --
17 Muccadam T-2 03 03 03 --
18 Mali T-2 07 07 07 6 post abolished vide BCR No.292
dtd. 9.11.2001 when it will fall
subsequently vacant & at present 4
Malis are transferred to Traffic
Dept. on loan basis.
19 Nawghany T-2 14 14 11 3 Posts vacant w.e.f. 20.7.2004.
3.5.2005 & 21.6.2005.
20 Waterman T-1 02 02 02 --
21 Scavenger T-1 17 17 16 1 post vacant w.e.f. 18.6.2004.
Est/admn/manual /1-51

: 52 :
DUTIES/WORK ALLOCATION OF THE WELFARE DEPT.
The duties/work allocation of all Welfare Officers and staff members of the Welfare Department is as under :-
JOINT CHIEF WELFARE OFFICER
The Jt. CWO is the Head of the Welfare Department and works under
the supervision and control of Chief Personnel Officer/Assistant General
Manager (Personnel & Industrial Relations). He deals with all the matters
pertaining to the Welfare Department includes canteens, Hospitalisation
Scheme & Medical Aid, Scholarship Scheme, Good Housekeeping Scheme,
various medical check up camps, Blood Donation Camps, Insecticide
Treatment at the premises, Guest Houses, Social Activities for members of
staff, Nursery, etc.
1. Supervision and control over all administrative
matters and operation work of the Welfare
Department.
2. Perform and comply with the statutory duties
fixed by the rules made under the Factories Act
and Motor Transport Workers Act at various
workshops, depots, installations, etc.
3. Create and maintain harmonious relationship between
the Management and employees of the Undertaking.

: 53 :
…53/-
4. Conduct various welfare activities i.e. Canteens, all Administrative
works, supervise the function of awarding of canteens at various depots,
workshops, receiving stations, bus stations spread through out the city of
Mumbai and its extended suburbs – looks after the appointment of
canteen contractor, payment of subsidy, computing of subsidy, revision
of tariff rates, revision of subsidy.
5. Conduct various activities under the Hospitalisation
Scheme i.e. to ensure that the benefits of Hospitalisation
Scheme are promptly extended to needy employee
patients as per the provisions laid down and i.e.
employee patients suffering from wasting disease such as
T.B., Cancer, Heart disease, Kidney transplantation,
Brain tumour, etc. to assist the employee patients for
rendering medical treatment, medicines, blood, visits to
the Municipal / Govt. hospitals, Talegaon General
Hospitals.
6. Providing monetary assistance under the Family Welfare Fund
Scheme, control and scrutiny of recommendation cases for grant of
monetary assistance to the
: 54 :
widows/relatives of the deceased employees falling under the General
Administrative dept.
…54/-

7. Conduct various activities pertaining to rendering
insecticide treatment to all premises of the Undertaking.
8. Organisation of Blood Donation Drives in the Depots,
Workshops, Staff Qrts., social cultural functions in the
Staff Qrts.
9. Supervision on the activities of Walkeshwar & Meher
Mansion Guest House.
10. Scrutinise the Scholarship cases for grant of scholarship
to the children of the employees.
11. Organisation of various functions of the Undertaking.
12. Supervision and control over the cleaning activities of all
Administrative Bldgs. at Colaba.
13. Supervision and control over Anik Nursery &
plantation at Colaba Depot premises.
: 55 :
SENIOR WELFARE OFFICER
….55/-

SWO is overall in charge of all Administrative and
Operational work pertaining to the Administration,
Establishment, Hospitalisation Scheme, Canteen,
Scholarship, Insecticide Treatment contracts, Colaba
Zonal office, Guest Houses, Nursery, Terrace Garden,
Good housekeeping Scheme, Family Welfare Fund
Scheme and all Other work of the Welfare Department.
He is overall In charge & personally responsible and
handle the matters of all sub sections of the Welfare
Department. He assists Jt.CWO in day to day
activities of Welfare Department and guide the
subordinate Officers/staff attending all the issues
timely for smooth functioning of the Department.
WELFARE OFFICER (ESTABLISHMENT)
WO(Est) is working under Jt. CWO, SWO and will deal
with matters pertaining to the Establishment, Medical Check
up camps, Blood Donation Camps, Functions. He is personally
responsible to handle and to initiate the proposals, obtain
necessary sanctions/approval of the management, take
necessary action for implementation, follow up and report in
the matters pertaining to :
: 56 :
…..56/-

1) Staff matters, viz., Appointments, Transfers and
superannuations of staff, attendance, leave records,
absenteeism, L.T.A. Records, issue of Identity cards,
maintaining of service Records Files, Casual Labourers
Records, Issue of Identification Notes, general Service
certificates, Final Bills/ Supplementary bills, misc.
Departmental bills of staff members and other allied work
in this respect.
2) Monthly statements in respect of Staff position, absentee
memo, VIPs letters, Final dues of the separated
employees, summary cases, charge sheet cases, first
appeals, second appeals, references/correspondence.
Statement, quarterly statement.
3) Preparing control duties of Officers/ Welfare Inspectors.
4) Control of grain Requisitions, Dispatch Notes, Gate pass
books, stationary items, Record Files of the Department,
Despatch work.
5) Control over the festival advance, issue of Terrycot cloths.
Woollen jerseys, Umbrellas to employees and issue of
briefcases to Officers washing Allowances, stitching
charges to Staff members etc.
: 57 :
….57/-

6) Medical check up camps- obtaining the managements
sanctions, intimating the concerned organizations,
arrangement of the camps, fieldwork connecting to the
medical check up camps. Reporting to the management,
PRO for publication in BEST VARTA etc.
7) Blood Donation Camps- Obtaining yearly managements
sanction, Fixing of schedule of Blood donation camps
with K.E.M., Rajawadi, Cooper blood Banks in
Consultation with Jt.CWO/SWO, issue of circulars,
arrangement of Pasting Circulars, posters, meetings,
camps, Sugar arrangement Reporting to the
management.
8) Functions: posting of staff, obtaining sanction of the
management for expenditure, supervision over the
functions such as BEST DIN, Independence Day,
Republic day, Inauguration of Depots, installations and
functions at Colaba depot & other Premises of the
Undertaking.
9) Conducting Enquiries as a ‘ Competent Authority Under
Section 105(B) of BMC Act, 1888 and will conduct
Departmental Enquiries under the standing Orders.
: 58 :
…58/-

He also carries out the duties as may be assigned to him
from time to time by Jt.CWO/SWO in exigencies of the work of
the Welfare Department/ undertaking.
WELFARE OFFICER (HOSPITALISATION)
WO (Hosp.) is working under the control and supervision
of Jt. CWO/ SWO and deals with the matters pertaining to the
Hospitalisation Scheme of the Undertaking and is performing
the following duties.
1) Maintenance of imprest cash of Rs. 3 lacs and to
maintain its proper accounting, books of Accounts as
prescribed by the undertaking, from time to time.
2) Submission & obtaining the management’s sanctions of
the Various medical proposals of advances, Payments to
hospitals, Passing of necessary journal entries, payments
to employee patients.
3) Visits to employee patients, Doctors treating our
employees, obtaining estimates, utilization certificates
: 59 :
….59/-

from doctors/ hospitals, getting clarifications, if necessary
from the concerned Medical Authorities, Maintaining
harmonious Relations with the employee patients, Medical
Authorities.
4) Allocation of Duties to the Sr. Welfare Inspectors/
Welfare Inspectors working under him/Obtaining their
visit reports/ intimating the same to the concerned
Heads of Departments.
5) Maintenance of Traffic/System control register/Control
Duty Register, Sending of timely monthly statements,
Issue of notes to the blood banks for supply of blood,
etc.
6) Arrangements of joint visits to Talegaon General Hospital,
Radhibai Watumal Sanitorium, other Mun./Govt.
Hospitals & its Reporting.
7) Arrangement of Sugar Packets for Blood donation camps.
8) Conducting Enquiries as a “Competent Authority” under
Section 105(B) of the BMC Act, 1888 and will conduct
Departmental Enquiries under standing orders.
: 60 :
….60/-

He also carries out the duties assigned to him by the
Jt.CWO/SWO in the exigencies of the work of the Welfare
Department/ Undertaking.
ASSISTANT WELFARE OFFICER(ADMINISTRATION)
AWO (Admn) is working under the Control & supervision of the
Jt.CWO/SWO and deal with the matters pertaining to Family Welfare fund
scheme, Administration Report, budget estimates. Provision of various
furniture to the barbershops, Ladies Rooms, Libraries provided at various
Depots & other installations and general administrative work of the
Department. He is personally responsible to handle and to initiate all the
proposals, obtain necessary approval of the management, take action for
implementation, follow-up and report in the matters pertaining to;
1) Procurement of material, viz., initiating a proposal and obtaining the
sanction of the management for purchase of materials, items,
stationery, etc. issue of sanction forms, purchase forms, dispatch
notes, gate passes, taking delivery of the items & compliance of all
formalities in this respect.
: 61 :
….61/
-
2) Preparing updating the inventories of all premises comes under the
jurisdiction of the Welfare Department, initiating proposals of
Scrapping & its replacement.

3) Preparing the Budget Estimates, by collecting the necessary data,
factual position and past experience, ensuring that it is forwarded to
the management in stipulated time.
4) Preparing the Administration Report of the Welfare Department & its
Proof checking.
5) Preparing the proposal of Variation in the Establishment Schedule.
6) Initiating the proposals for expenditure to be incurred for various
functions and obtaining the management’s sanction.
7) Family Welfare fund; scrutinizing the application forms. Processing
the same, arranging to make the payment, maintaining the register,
recoupment of cash, submitting the report to the Chairman of the
Family Welfare Fund Scheme.
: 62 :
…62/
-
8) Maintenance of various records, replies to MCA queries, Audit
Queries, Replies to the committee members, chairman and other
Authorities,
9) Administrative work pertaining to Anik Nursery, Guesthouses.

He also carries out the duties, as may be assigned to him from time to
time by Jt. CWO/SWO in the exigencies of the work of the Welfare
Department/Undertaking.
ASSISTANT WELFARE OFFICER (CANTEEN & SCHOLARSHIP)
AWO (Can.& Sch.) is working under Jt. CWO/SWO and deals with
the matters pertaining to the Scholarship Scheme, canteen section,
Insecticide Treatment contracts, follow up with the Pest Control Officers of
the various ward offices of the BMC. He is personally responsible to handle
the matters pertaining to: -
1) Scholarship Scheme- obtaining the Management’s sanction for
awarding of the scholarship to the wards of the staff members, Issue
of the circular, Collecting the information from various educational
institutions about the tuition fees for various Faculties,
Receiving an
: 63 :
…63/-
applications from members of staff, its scrutiny, data feeding, checking
of sheets, obtaining the sanction for payment, sending the statements to
the concerned Departments, replying Audit queries and other allied work
of the scholarship scheme.
2) Canteens/tea stalls/ mobile canteens, i.e. Framing of the
policies/procedures, initiating important proposals in respect of
allotment of canteens/Tea stalls/night kiosk, preparing/renewing
canteen agreements, refund/ forfeiture of EMD, termination of
contracts, computing the subsidy, initiating subsidy claim bills,

ecovery of fine, PF/ESI paid by the Undertaking, Revision of
subsidy/Tariff rates, Civil jobs, R&M jobs of the canteens
3) Insecticide treatment contracts- collecting the information about the
premises to be covered for awarding of the insecticide contracts from
various heads of the department, preparing its list, obtaining the
estimates from BMC, obtaining the sanction of the management or the
BEST committee as the case may be, Issue of the contract awarding
letter to the BMC, information to all concerned Departments.
: 64 :
…64/
-
4) Receiving the bills from BMC and sending them to the concerned
departments for verification, preparing the bills and its payment.
5) Letters to the Pest Control Officers, Insecticide Officers for rendering
necessary treatments.
6) Organizing meetings with officials of the undertaking and SWM Dept,
Pest Control Officers of the BMC-preparing the minutes, reporting to
the management.
He also carries out the duties as may be assigned to him from time to
time in the exigencies of the work of the Welfare Department/Undertaking.

ASSISTANT WELFARE OFFICER (COLABA)
AWO(C) is working under SWO and deal with the matters
pertaining to the Anik Nursery, Terrace garden, guest houses, supervision
and control over the cleaning staff, arrangement of functions/meetings/
seminars organised at Colaba depot & other premises of the Undertaking.
He is personally responsible to handle the matters in respect of:
: 65 :
1) Anik Nursery & Terrace Garden -:
..65/-
Supervision and control over the functioning of Anik Nursery & Terrace
garden, Purchasing of saplings, seeds and other garden material,
machinery etc. checking of records of the saplings issued to the various
departments, repairs & maintenance of instruments, machines etc.
2) Guest houses -:
Supervision & control over the Walkeshwar & Meher mansion guest
house, inspection of furniture, cleanliness, electrical appliances, Civil
works, Guest register etc., its reporting to the superiors. Its follow up.
3) Supervision & Control over the cleaning Staff-:
Inspection of the various premises of Colaba depot, its cleanliness and
instructions to his subordinate staff, sanctioning of the leave, Duty
allocation, redressal of the grievances of staff members working under
him.
4) Supervision & control over Admn. Bldg. Canteen& BOA canteen -:
Inspection &supervision & control Over the Admn. Bldg canteen& BOA
canteen-Checking of Cleanliness, quality
….66/-
: 66 :

& quantity of victuals prepared, electrical appliances, Furniture and
fixtures. Issue of notes to CSVO for gate passes, verification of payment
of wages, ESI, Subsidy claims& other records.
5) Arrangements of functions -:
Supervision & control over the sitting arrangement, hire of crockery,
Purchases of refreshment items, arrangement of bouquets, pooja
materials and arrangement of refreshment
He also carries out the duties as may be assigned to him from time to
time by SWO / Jt.CWO in the exigencies of the work of the Welfare
Department/Undertaking.
OFFICE ASSISTANT
Office Assistant is working under SWO and will deal
with the matters pertaining to Barber’s shops at Depots,
Good housekeeping Scheme and Imprest cash, Casual
Labour payments, Advances & settlement of the accounts
and other matters. He will be personally responsible to
handle and to initiate all the proposals, obtain necessary
approval of the management, take necessary action for
implementation, follow-up and reports in the matters
pertaining to :-
: 67 :
….67/-
1) Barbershops at Depots- Allotment & Renewal of
Barbershop contracts, periodic revision of rent, and

security deposit, framing of policies/ procedures in this
respect, recovery of rent, initiating the proposals.
2) Good house keeping scheme- obtaining sanction for
forming a committee, Visits, preparing the programs, of
visits, intimation of visits to panel members, arrangement
of refreshment charges, preparing panel rating sheets,
initiating the proposal for managements sanction,
preparation of merit certificates, engraving of the
trophies, intimation to the winners etc.
3) Imprest cash, departmental advances, casual labour
payment etc. maintaining imprest cash of the welfare
Department, its account, timely recoupment, preparing
the bills, drawing the departmental advances for
functions, payment of casual labours, wages, purchases
etc. passing of journal entries, JE Bills, maintenance of
Imprest cash register, bill register, advance register as
per the procedures prescribed in the Undertaking.
He also carries out the duties as may be assigned to
him from time to time by SWO/Jt.CWO in the exigencies of
the work of the Welfare Department/Undertaking.
SUPERVISOR
: 68 :
….68/-

Supervisor is working under SWO/ AWO (Canteen &
Scholarship) and deal with the matters pertaining to the
canteen section i.e. Depot / Workshop canteens, Bus station
canteens (tea stall), night kiosks, mobile canteens, Guest
Houses etc. and take necessary action of implementation,
follow up and report in the matters pertaining to:-
1) Obtaining sanction for awarding of canteen contracts in
respect of new canteens and old canteens in which cases
either the undertaking or the concerned canteen
contractors have given the notice for termination of
contract. Inviting of tenders, putting up the offers to the
management for sanction, Awarding of contracts,
preparing & renewing Agreements, refund of EMD,
forfeiture of security deposit, termination of contracts,
computing the staff numbers for the purpose subsidy,
revision of subsidy.
2) Canteen survey, revision of tariff rates, checking of
canteen licenses, supervision & control over payment of
ESI/ PF contributions by the contractors, recovery of
shortfall amount / fines from the canteen contractors.
Initiating subsidy claim bills.
: 69 :
..69/-

3) Civil jobs and R&M Jobs- putting the proposals to the
management for sanctions, follow up with Civil Engg.
Dept.
4) Information in respect of Annual Returns, maintaining
inventory of guest houses.
5) General correspondence in respect of the matters/ issues
pertaining to canteen section including MCA/ Audit
Queries.
He also carries out the duties as may be assigned to him
from time to time by his superiors in the exigencies of the
work of the Welfare Department/undertaking.
RECREATION SUPERVISOR
Rec. Supr. is working under Jt.CWO/ SWO/AWO (A) and
performs the following duties.
1. Proper exercise control and supervision of expenditure.
2. Keep the records of Sports leave enjoyed by the members
and to see that the quantum of 60 days is not exceeded
: 70 :
….70/-

and report to the Honorary General Secretary any
improper use. To maintain Sectional files for 14 Sections
and general correspondence etc.
3. Ensure improvement in the expansion of recreational
activities for the benefit of general membership.
4. Encourage local talent and to provide them suitable
openings on the platform of the Club for Arts & Sports
activities.
5. Make suggestions for improvement in facilities and to
suggest ways and means to economies expenditure, to
minimize the difficulties of the various officials of the
Club and to report irregularities, if any, to the respective
Chairman for information and action.
6. Attend the meetings of the Managing Committees (Arts) &
(Sports), Governing Body Meeting & Annual General
Meeting.
7. To prepare minutes of Managing Committee Meeting (Arts
& Sports), Governing Body Meeting & Annual General
Meeting, and circulate the same.
: 71 :
….71/-

8. To assist 9 Hon. Secy. of Sports Section & 5 Hon. Secy. of
Arts Section to initiate their proposals for their Sectional
activities involving advance payment, their liquidation &
direct payment etc.
9. To prepare bill vouchers and make entry in
Payment/Advance Register and to forward to Audit/
Account Dept. for payment.
10. To check Stock Register and maintain the inventory of Arts & Sports Section.
11. To attend the queries raised by Audit Dept.
12. To invite quotations for purchasing sports materials for
each section & individual kits to the players of all
sections.
13. To prepare Annual Report and Administrative Report of
all the 14 Sections of Arts & Sports Club.
14. To attend Opening Ceremony & Prize distribution
ceremony of all the 5 section of Arts & 9 sections of the
Sports section. Some of the sports functions/fixture are
at early hours or late in the evening.
: 72 :
..72/-
15. To give surprise visit at practice session of Arts & Sports
activities & depot club rooms.

16. To put up Sports injury cases to Audit Dept. & to
respective Head of the Dept. of individual player/artists
etc.
17. To inform the activities of Arts & Sports Club to
SWO/Jt.CWO on regular basis and get the guidance to
carry out these activities successfully for the benefit of
members of staff of the Undertaking
SUPERVISOR(P)/ CLERK-1
He is working under SWO/WO (EST)/AWO (A)/ OA &
performs the following duties.
1) Maintaining imprest cash of the Welfare Department,
family welfare fund scheme, preparing the Grain
requisitions, the bills, recoupment, JE bills drawing the
advances of the welfare Department for various
functions, purchases, Payment of wages to casual
laborers. Under the guidance of OA.
2) Putting a proposals for Awarding/ Renewal of contracts
of Barbershops at Depots- Preparing waiting lists, Rent
: 73 :
…..73/-

ecovery, notes to traffic officers for recovery and all
administrative work pertaining to the Barbershop, under
the guidance of OA/AWOA.
3) Good house keeping scheme- putting up the proposal &
obtaining management’s sanction for appointment of
panel members, preparing of yearly visit schedule,
intimation of visits, rating sheets, booking of vehicles,
putting up a proposal for Awarding of good housekeeping
Trophies & merit certificates to the winning Depots,
Workshops, Rec. Stns. Intimation to heads of Depts. for
nominating the staff members/officers to receive the
trophy& or merit certificates, intimation to concerned
officers/staff, reporting to CSVO for announcement in the
Republic day function. Under the guidance of OA.
4) Issue of briefcases to officers, umbrella to officers and
issue of terrycot cloths, woollen jersey, umbrellas to
eligible staff members, issue of stitching charges,
washing allowances to staff members, issue of diaries,
maintaining registers in above respects, obtaining
sanctions etc, replies to queries under the guidance of
WO (EST).
: 74 :
…..74/-

5) Supervision over filing work of Admn. & Establishment
6) Assistance for purchases for various functions, material
for Welfare Department.
7) Replies to MCA/Audit queries
He also carries out the duties as may be assigned to him
from time to time by his superiors in the exigencies of the
work of the Welfare Department/Undertaking.
CLERK/TYPIST-2
She is working under SWO/WO (E)/AWO (A)/ OA and
deal with the matters pertaining to the:
1) Establishment- putting up the proposals in respect of
promotions, transfers, taking over the duties, relieving
notes, personal promotions, maintaining staff record
files, vacancy register, seniority register, sending of
monthly/ quarterly statements, issue & renewal of bus
passes, identity cards, Recovery of fines for loss of I.card,
issue of Service Certificates, preparing the proposals for
overtime, Issue of Soaps to officers.
: 75 :
…..75/-

2) Preparing of gate passes, issue of requisitions for
stationery, other material, preparing of purchase forms,
sanction forms, Issue of credit notes, Maintenance of
inventory registers.
3) Follow up of Admn & Est. Section.
4) Typing work.
She also carries out the duties as may be assigned to her
from time to time by her superiors in the exigencies of the
work of the Welfare Department.
CLERK-3
He is working under AWO (S)/ Supervisor and
deal with the matters pertaining to the Canteen
section and will responsible for the following
work of the canteen Section
1) Obtaining sanctions for awarding of contracts to run the
canteens at depots/workshops/ tea stall/ mobile
canteens.
2) Issue of tender forms, Assistance for Tender opening,
refund of EMD.
3) Issue of letters to canteen contractors, preparing
Agreements of canteens.
…76/-

: 76 :
4) Follow up of canteen licenses, maintaining register of
licenses.
5) Maintaining register of Security Deposit of Canteen.
6) Awarding contracts to run the Walkeshwar & Meher
Mansion Guest House, preparing agreements of Guest
House, contracts of Guest House – Reporting to the BEST
Committee.
7) Preparing insecticide bills in absence of Clerk/Typist.
He also carries out the duties as may be assigned to him
from time to time by his superiors in the exigencies of the
work of the Welfare Department/Undertaking.
CLERK/TYPIST-4
She is working under AWO (S)/Supervisor and deals
with the matters pertaining to the Canteen section and is
responsible for the following work of the canteen section.
1) Computing of subsidy of undertaking’s canteen and
prepare letters to other Departments.
2) Preparing monthly Advances Bills of PF, ESI, consultancy
charges, Profession Tax & Maharashtra Labour Welfare
Fund
….77/-

: 77 :
3) Preparing monthly subsidy Bills, of Bus depots,/Bus
Stations/Workshops/Receiving Station canteens.
4) Preparing OB Memos of fines.
5) Preparing shortfall amount advices and to recover in
cash from canteen contractors.
6) Preparing monthly JE bills of PF, ESI, Consultancy
Charges, Profession Tax & Maharashtra Labour
Welfare Board.
7) Monthly Reconciliation of JE Bills of PF, ESI,
Consultancy Charges
8) Preparing OB Memos of monthly tenancy fee of all
canteens.
9) Preparing statement of closing Accounts of outstanding
Subsidy Bills.
10) Preparing of yearly Factory Returns.
11) Preparing of yearly Annual Return Form ‘X’.
12) Follow up with canteen contractor regarding Short fall
amount, Subsidy claims etc.
13) Maintaining the Registers of Fine, Shortfall amount, OB
Memos, Subsidy, Blood Donation.
14) Follow up work of Canteen Section
15) Filing work
16) Typing Work
…78/-

: 78 :
17) Payment of coffee bills to canteen contractors in respect
of Blood donation camps.
She also carries out the duties assigned to her by her
superiors in the exigencies of the work of the Welfare
Department/Undertaking.
CLERK/TYPIST-5 -:
She will be working under AWO (S)/ Supervisor and
deal with matters pertaining to the Scholarship scheme,
Insecticide treatment contracts, payment of tea bills of
workers education scheme and will be responsible for the
following work.
1) Scholarship Scheme- issue of circular, collecting the information from
various educational institutes about the tuition fees, receiving
applications, Its scrutiny, feeding of data, checking of sheets,
preparing the proposal, obtaining sanction of the management for
payment of scholarship, Advices to he concerned departments, solving
of the queries, ]
2) Insecticide treatment contracts- Collecting the information from
various heads of departments about the installations to be covered for
rendering the insecticide
: 79 :
…79/-

treatment contracts, obtaining the estimates from BMC, Obtaining the
managements sanction for awarding the Insecticide Treatment contracts
to BMC., Information to all departments, Receiving the bills, obtaining
its verification from concerned building departments, preparing the bills
and its payment
3) Letters to various pest control officers for rendering the treatments
where the nuisance of mosquitoes / flies/ insects is observed.
4) Preparing the Tea bills of workers education scheme.
5) Typing work
She will also carry out the duties as may be assigned to her from to
time by her superiors in the exigencies of the work of the Welfare
Department/Undertaking.
CLERK/TYPIST-6 -:
She will be working under Recreation Supervisor and perform the
following duties :
1) Marathi & English Typing work.
2) To prepare various circulars regarding Arts Competition
& Sports Tournaments to display in various depots.
: 80 :
…80/-
3) To assist Recreation Supervisor in his day to day work.
4) To forward New Membership Form & Cancellation of
Membership Form to STK/EDP.

5) To look after the distribution of Table Tennis Ball & Bat
to various depot & maintaining the stock of the
same.
6) To look after the sale of Old Shuttle Cocks.
7) To write requisition regarding LMV/HMV whenever
required by Hon. Secretary of Arts & Sports Section
as well as requirement of Stationary etc.
8) To look after the dispatch work.
STENOGRAPHER -:
She will be working under SWO/WO/AWO(A)/OA and will carry out
/responsible for the duties as follows.
1) Taking the dictations in respect of the work pertaining to Welfare
Department.
2) Typing work of the department.
: 81 :
……81/-
3) Checking and comparing the drafts / notes and correspondence of the
Department given to her for the same.

She also carries out the duties as may be assigned to her from time to
time by her superiors in the exigencies of the work of the Welfare
Department/Undertaking.
SENIOR WELFARE INSPECTOR / WELFARE INSPECTORS
POSTED AT HOSPITALISATION SECTION
At present one Senior Welfare Inspector in Grade A/G VII and one
Welfare Inspector in Grade A/G V are working at the Hospitalisation
Section. They are working under SWO/WO (H) and will carry
out/responsible for the following duties.
1) The Senior Welfare Inspector will allot/ supervise the duties of Welfare
inspectors working under him and will also perform all the duties of
welfare inspectors
2) Taking the hospitalization messages of staff members from Traffic
control/System control, entering the same in traffic control register &
hospital wise register, paying the visits to employee patients, rendering
them the necessary medical assistance, payment of their medical bills,
payments for various medical tests.
…..82/-
: 82 :
3) Obtaining the estimates from various hospitals for the employee
patients who requires to undergo any surgery/ operation, requirement of
artificial appliances, stents, putting the proposals, obtaining the sanctions,
payment to hospitals, obtaining utilization certificates, passing JEs.
4) Preparing the statement bills, monthly statements, reporting the
conditions of the employee patients to their heads of the Depts., issue of
notes to blood banks
5) Attending control duty at traffic control (Wadala)

They also carry out the duties as may be assigned to them from time to
time by their superiors, in the exigencies of the work of the Welfare
Department/ Undertaking.
WELFARE INSPECTOR (COLABA ZONAL OFFICE)
He is working under AWO(COLABA) and performs/ responsible for the
following work/duties
1) Anik Nursery & Terrace Garden-: Supervision and control over the
functioning of Anik Nursery & Terrace garden, Purchasing of
saplings, seeds and other garden material, machinery etc. checking of
records of the saplings issued to the various departments, repairs &
maintenance of instruments, machines etc.
: 83 :
..83/-
2) Supervision & Control over the cleaning Staff- Inspection of the
various premises of Colaba depot, its cleanliness and instructions to
his subordinate staff, sanctioning of the leave, Duty allocation,
redressal of the grievances of staff members working under him.
3) Supervision & control over Admn. Bldg. Canteen& BOA canteen-:
Inspection &supervision & control Over the Admn. Bldg canteen&
BOA canteen-Checking of Cleanliness, quality & quantity of victuals
prepared, electrical appliances, Furniture and fixtures. Issue of notes
to CSVO FOR gate passes, verification of payment of wages, ESI,
Subsidy claims& other records.
4) Attending control duty at traffic control (Wadala)

5) Arrangements of functions- Supervision & control over the sitting
arrangement, hire of crockery, Purchases of refreshment items,
arrangement of flower bouquets, pooja materials and arrangement of
refreshment.
6) Guest houses-: Supervision & control over the Walkeshwar & Meher
Mansion guest house, inspection of furniture, cleanliness,
electrical appliances, Civil
: 84 :
..84/-
works, Guest register etc., its reporting to the superiors. Its follow up.
He also carries out the duties as may be assigned to him from time to
time in the exigencies of the work of the Welfare Department/Undertaking.
WELFARE INSPECTOR (COLABA HEAD OFFICE)
He is working under SWO/WO and perform/responsible for the
following duties/work.
1) Arrangement of blood donation camps to be organised at various
Depots, workshops and staff quarters.
2) Arrangement of various medical checkup camps, lectures, seminars,
Exhibitions at various depots, workshops staff quarters.
3) Arrangement of various functions.
4) To collect information from various statutory/ non-statutory
organizations, Educational institutes, insecticide officers, pest
control officers, chief fire officers, municipal authorities etc

5) All arrangement of Rangawali competition and its prize distribution
function.
6) Attending hospital messages and control duty at Traffic control)
: 85 :
…85/-
7) Assisting all officers in the exigencies of the work of the
Undertaking.
He also carries out the duties as may be assigned to him from time to
time in the exigencies of the work of the Welfare Department/Undertaking.
WELFARE SUPERVISOR
There is one post of Welfare Supervisor on the Establishment of the
Welfare Department in Grade A/G III. The Welfare Department is entrusted
with the work of cleaning and sweeping of the all Administrative Buildings,
passages, etc. at Colaba Depot and the arrangement of various functions.
The Welfare Supervisor is working under AWO(Colaba) and Welfare
Inspector, Colaba. He has been allotted the work of supervision and
inspection over the work of cleaning of various premises at Colaba,
arrangement of various function, allotment of work to 3 Muccadams which
are working under him and all other allied works which are given to him by
AWO(Colaba)/Welfare Inspector.
MOTOR VEHICLE DRIVER
There is one post of Motor vehicle Driver on the Establishment of the
Welfare Department. He has been allotted the job of driving the
jeep for attending the
….86/-
: 86 :
following work :
1) Attending the hospitalization messages

2) To transport the sugar packets at the various depots for blood donation
camps.
3) To transport the stationery, cleaning material, terrace garden material.
4) Joint visits to the hospitals.
5) Purchases for various functions.
6) Attending the field work of canteen section, Administration section,
meetings with the representative of the BMC/State Govt. etc.
SEPOY
He is working under WO(E) and performing the following duties
1. Distribution of dispatch of the Welfare Department to all Departments
at Colaba as well as outdoor dispatch.
2. Filing of the Administrative correspondence in concerned files of
Establishment Section, Administration Section, Barber shops, Good
Housekeeping, etc.
3. Making entries of inward papers and outward papers in concerned
registers.
4. Xeroxing / Rasiography of various administrative documents.
5. Delivering the letters to outside parties, etc.
…..87/-
MUCCADAM – 1
: 87 :
1. Supervision over all Scavengers, performing the
cleaning work of all lavatory blocks at Colaba Depot.
2. Supervision and allocation of work in respect of
cleaning of grounds, inside & outside premises, roads
of Electric House, Transport House, BEST Bhavan.
MUCCADAM – 2

1. Allotment of jobs to Nawghanies, Casual
Labourers working under him.
2. Supervision and inspection over the activity of
cleaning & sweeping, mopping of the departments
situated at Transport House, Electric House & BEST
Bhavan.
MUCCADAM – 3
1. Allotment of jobs to Scavengers, Nawghanies &
Casual Labourers working under him.
2. Inspection and Supervision over the activity of
cleaning, sweeping & mopping of the departments
situated at Multistoreyed Building & its Annex. Bldg.
3. Inspection & supervision over the cleaning work
of Officers Quarters, passages of multistoreyed
Building (11 to 15) floor.
: 88 :
MALIS 4 + 3 (Malis on loan to Traffic Dept.)
Mali 1
1. Maintenance of lawn at Terrace Garden
2. Plantation of various saplings
….88/-

3. Timely changing of red earth & manure
4. Keeping & removing of potted plants once in a
Mali – 2
week from offices at Colaba depot.
1. Maintenance of lawn at Terrace Garden
2. Plantation of various saplings.
3. Timely changing of red earth & manure.
4. Cutting of plants & tress periodically
Mali – 3
1. Watering to the plants developed around New
Administrative Building.
2. Maintenance of various saplings kept in the
Colaba depot premises.
3. Preparation of garlands, decoration of flowers at
the time of function.
4. Works of decoration of buses for inauguration
function of New model of bus.
5. Work related to participation in the exhibition of
plants and flowers.
….89/-

Mali – 4
: 89 :
1. Watering to the plants developed at Anik Nursery.
2. Maintenance of saplings at Anik Nursery
3. Cleaning of nursery.
4. Issue of various saplings to the departments
Total Nawghanies - 14
Nawghany 1
Cleaning, sweeping & mopping work of passages,
windows of Ticket & Cash Department.
Nawghany 2
Cleaning, sweeping & mopping of BOA Club, BEST
Arts & Sports Club and Staircases of first & second
floor of Transport House.
Nawghany 3
Cleaning, sweeping & mopping of Audit & Accounts
Dept. on second floor, Transport House, Cleaning of
windows on second floor.
Nawghany 4
Cleaning, sweeping & mopping of Timekeeping dept.,
Budget Dept., ESI Section, Credit Society & windows
of these Deptts.
Nawghany 5

Cleaning, sweeping & mopping of Security
Department, Traffic Department and its windows.
…90/-

Nawghany 6
: 90 :
Cleaning, sweeping & mopping of the passages,
windows and Departments from Ground to 3 rd floor of
New Admn. Building.
Nawghany 7
Cleaning, sweeping & mopping of passages,
windows, Departments from 5 th floor to 9 th floor of
New Admin. Bldg. & one staircase from 1 st to 5 th floor.
Nawghany 8
Cleaning, sweeping & mopping of second floor of
Electric House i.e. PRO Dept., Estate Section, Marathi
Vibhag, Typing Section, Sr.AOS’s office, ALOS office,
MRE Dept. & Zonal Welfare Office.
Nawghany 9
Cleaning, mopping & sweeping from 5 th floor to 9 th
floor of New Admn. Building & one side staircase.
Nawghany 10
To clean one side staircase from 8 th floor to 15 th floor
of New Admn. Building and assisting malis in
gardening work.
Nawghany 11

Filling of water in earthen pots at Telephone
Operator’s room, MV Drivers, Cash dept., Legal Dept.,
Security Office, Security
: 91 :
….91/-
Chowkeys (20 earthen pots twice a day), cleaning of
Conference Hall.
Nawghany 12
Cleaning, sweeping & mopping of Consumers,
Commercial Dept., ‘A’ Ward, passage near B.O.A.
Canteen.
Nawghany 13
Cleaning, sweeping & mopping of Recruitment Section,
Recruitment Hall, Correspondence Dept., Store room of
Personnel Dept. & its passages.
Nawghany 14
Cleaning, sweeping & mopping of Welfare Department
& performing Sepoy’s duty in the canteen, Insecticide
& Scholarship Section of the Welfare Department.
Waterman – 1
Filling of water in earthen pots at GM’s office,
Addl.GM’s office, Chairman’s office, Secretarial Dept.,
AGM(TO)’s office, AGM(ES)’s office, Personnel Dept.,

Recruitment Section, Correspondence Dept. (30
earthen pots twice a day).
Waterman – 2
Filling of water in earthen pots kept at various
Departments from Ground floor to 9 th floor at New
Administrative Bldg. & Gr. floor to 3 rd floor of its
Annex. Building.
Scavenger – 1
: 92 :
..92/-
Cleaning of lavatory blocks & bathrooms, mopping of
flooring at GM’s bungalow.
Scavenger – 2
Cleaning of lavatory blocks & bathrooms, moping of
flooring at GM’s bungalow.
Scavenger – 3
Cleaning of W.C, Urinal pots, wash basin and flooring
of Gents lavatory blocks on 1 st floor of BEST Bhavan,
1 st floor of Electric House & 2 nd floor of Electric House
twice a day, removing and throwing of garbage of
lavatory bocks in the main wet garbage dustbin.
Scavenger – 4

Cleaning of W.C, Urinal pots, wash basin of Gents
lavatory blocks on ground floor of BEST Bhavan &
Building Dept. twice a day. Removing and throwing of
garbage of lavatory bocks into the main wet garbage
dustbin.
Scavenger – 5
Cleaning of W.C, Urinal pots, wash basin of Gents
lavatory blocks of one side of Transport House on 1 st
to 4 th floor twice
: 93 :
…93/-
a day. Removing and throwing of garbage of lavatory
bocks into the main wet garbage dustbin. Brooming
and moping of rest room and Traffic staff on 1 st floor
of Transport House.
Scavenger – 6
Cleaning of W.C, Urinal pots, wash basin and flooring
of Gents lavatory blocks of other side of Transport
House from Ground floor to 4 th floor twice a day.
Removing and throwing of garbage of lavatory bocks
into the main wet garbage dustbin.
Scavenger – 7

Cleaning of W.C, wash basin and flooring of all Ladies
Toilet situated in the Transport House, Electric House
& BEST Bhavan twice a day. Removing and throwing
of garbage of Ladies toilet into the main wet garbage
dustbin.
Scavenger – 8
Cleaning of W.C, Urinal pots, wash basin and flooring
of officers lavatory blocks from Ground floor to 9 th
floor twice a day. Removing and throwing of garbage
of Officers lavatory bocks into the main wet garbage
dustbin. Cleaning of passage from 5 th floor to 9 th floor
and surrounding area of Cash & Consumer counter on
ground floor.
Scavenger – 9
: 94 :
….94/-
Cleaning of W.C, Urinal pots, wash basin and flooring
of Gents (staff) lavatory blocks from Ground floor to
9 th floor twice a day. Removing and throwing of
garbage of Gents toilet into the main wet garbage
dustbin. Cleaning passage from Ground floor to 4 th
floor.
Scavenger – 10

Cleaning of W.C, Urinal pots, wash basin and flooring
of Ladies Toilet from Ground to 9 th floor of New
Multistoreyed Bldg. and from ground to 3 rd floor of
Annex. Bldg.
Scavenger – 11
Cleaning of bathroom & toilets at Officers quarters
from 11 th to 15 th floor of New Multistoreyed bldg. (Five
tenements). Cleaning of W.C., Urinal pots, wash basin
& flooring of Officers Toilet & Gents Toilet on ground
and 1 st floor of New Annex. Bldg. Removing and
throwing of garbage of officers quarters and Gents
Lavatory Block into the main wet garbage dustbin.
Cleaning of passage from 10 th to 12 th floor of New
Multistoreyed Bldg.
Scavenger – 12
: 95 :
…95/-
Cleaning of bathroom & toilets at Officers quarters
from 11 th to 15 th floor of New Multistoreyed bldg. (Five
tenements). Cleaning of W.C., Urinal pots, wash basin
& flooring of Officers Toilet & Gents Toilet on 2 nd floor
and 3 rd floor of New Annex. Bldg. Removing and

throwing of garbage of Officers quarters and Gents
Lavatory Block into the main wet garbage dustbin.
Cleaning of passage from 13 th to 15 th floor of New
Multistoreyed Bldg.
Scavenger – 13
Filling of Liquid soap into the liquid soap container
which are provided into the all Gents toilet of Colaba
Depot
a) Walkeshwar Officers Quarters
Collecting & throwing of garbage of Officers
quarters from 11 th to 15 th floor of Walkeshwar
Officers Quarters.
Brooming & cleaning of staircase from 11 th to 15 th
flor of Walkeshwar Officers Quarters.
b) Shreeji Road Officers Quarters
Collecting & throwing of garbage from 2 nd floor to
4 th floor of Officers quarters at Shreeji Road.
: 96 :
…..96/-
Brooming of passage, ground & staircase from
Ground floor to 4 th floor of Shreeji Road. Cleaning of
staircase once in a week.

Scavenger – 14
Brooming & cleaning surface ground of Colaba
depot and other miscellaneous work.
Scavenger – 15
Cleaning of main wet garbage dustbin after
removing of wet garbage by BMC staff and
maintenance of cleanliness of surrounding area of
main wet garbage dustbin.
Scavenger – 16
Cleaning outer space of manhole drainage behind
BOA Canteen and Colaba depot canteen and other
miscellaneous work.
Scavenger – 17
Reliever for Scavengers who have been posted to
work at GM’s residence and Officers Quarters at New
Multistoried Bldg., Colaba depot. Other miscellaneous
work.

ACCOUNT DEPARTMENT
Index
Page Nos.
1. Brief History 3
124
2. Applicability of various Sections of MMC Act
To 6
for functioning of Accounts Dept.
4
3. Maintenance of Accounts 7
3.1. General 7
3.2. Classification of Accounts
10
Revenue Account
Capital Account
Suspense Account
8 To
4.Accounting procedure 11
4.1. Daily Accounting
13
A) Receipts
B) Payments
11 To
4.2. Monthly Accounting 13 To
18
Labour Cost Statement
Material Cost Statement
Allocation of salary, wages & Allowances
Ex-employees dues & Recovery Allocation
Contribution towards P.F.
Stores Purchases
Electric Supply Earning
Contract Bill
Allocation of Bills Receivable & Outward Bill Deposit
Rent of Staff/Officers Quarters and rent of let out premises
LTA & Encashment expenditure
Gratuity
4.3 Annual Accounting 18 To
25
i) Outstanding Creditors’ provision
ii) Outstanding Creditors provision remain unexpended during the year
iii) Departmental Establishment expenses (DEE) accounted
under Suspense A/c under (WIP) Work in Progress
iv) Cash advances to the Department
v) Deposit with the Bank
vi) Cost of Bus Token & Bus Passes

vii) Contribution to the fidelity Insurance Fund
viii) Provision towards BEST Staff Amenity Fund
ix) Interest on Internal Fund
x) Provision for Depreciation
xi) Additional Depreciation
xii) Provision for Property Insurance fund
xiii) Electric Supply Contingency Reserve Fund
Index
Page Nos.
125
xiv) Third Party Insurance Fund & Motor Vehicle Third Party Insurance
Fund
xv) Obsolesce of Stores
xvi) Expenditure towards internal transport, tele-communication,
LIC Group Insurance
xvii) Stock adjustment for shortage/excess
xviii) Sale proceeds against Auction
xix) Unclaimed/unadjusted interest on S.D. of the Consumers
xx) Accrued interest on Consumer Deposit
xxi) Unclaimed Materials at STPP
4.4. Balancesheet Accounts 25
4.5. Funds 25
5. Preparation of Statement of Accounts 26
6. Codification of Accounts 27
7. Organisation Chart of Accounts Dept.
76
27 To
8. Working of Accounts Department
i) Ledger Section
ii) JE Section
iii) Commercial Section
iv) Outward Bill Section
v) Housing & Interest Subsidy Section
a) SMA Sectio0n
vi) General Section
9. Appendix – I – List of Current Bank Account alongwith Activity Code &

Document Code
Appendix II – Income
& Expenditure of General
Admn. Supply & Buses
Appendix III – Allocation of Income & Expenditure of General Admn.
Appendix IV - Cost of Bus Token/Bus Passes worked out for employees &
Outside parties.
Appendix V – Percentage of depreciation provisions charged to General
Admn, Buses & Supply
126
Appendix VI – Statement of various internal and special fund in the
Undertaking
Appendix VII – Various BCR & CR copies of various funds of the
Undertaking
Appendix VIII – Chart of Accounts
Appendix IX –
Organisation Chart of
Accounts
MANUAL OF ACCOUNTS DEPARTMENT
1. Brief History
On 7 th August, 1947 the Bombay Municipal Corporation acquired the assets of
the BEST Co. Ltd. and undertook distribution of electricity in the city of Mumbai and
the operation of transport services in the Brihan Mumbai area.
The Municipal Corporation acquired the BEST Company Ltd. for Rs.
9,86,58,765. The details were as under:
Rs.

127
1) Immovable Property 8,61,08,765
2) Stores and Works-in-Progress 65,50,000
3) Goodwill (with the Bus Section) 60,00,000
___________
Total : Rs. 9,86,58,765
___________
This amount was raised mainly through a loan and the BEST Company was
paid in installments as under :
Rs.
Upto 31.3.1948 5,35,00,000
Upto 31.3.1949 1,00,00,000
Upto 1.4.1950 3,51,58,765
__________
Total : Rs. 9,86,58,765
________
Under the Award of the Arbitrator, an interest at 4 percent was to be charged
on unpaid amount from the 7 th August 1948 to the 31 st March 1950. The total interest
came to Rs. 23,19,516. The goodwill of Rs. 60,00,000 was written off by instalments,
out of the year’s surpluses. The last instalment of Rs. 3,54,000 was written off in
1970.
2. Applicability of various section of MMC Act for functioning of Accounts
Department:
Section 60(D) - Appointment of Chief Accounts Officer
Section 106 - With the previous sanction of State Government, Corporation can
borrow funds. Therefore the borrowing powers are vested in
Municipal Corporation.
Section 109(A) - The investment of Sinking Fund.
109(dd) - Maximum loan liability is three times the ratable value of
premises in Greater Mumbai assessable to Property Tax
Section 109(AA)- Annual Examination of Sinking Fund

128
Section 126(A) - General Manager to submit Estimate of income and
expenditure
of the Brihan Mumbai Electric Supply and Transport
Undertaking
on or before 10 th day of October every year.
Section 126 (B)-
Section
BEST Committee to consider these estimates and frame Budget
Estimates ‘C’ by making it surplus of atleast Re. 1 Lac after
making statutory payment of Rs. 40 Lacs to BMC under
460 KK.
G.M. to present this Budget Estimates ‘C’ prepared by
BEST Committee to the Standing Committee on or before 1 st of
December and Budget Estimate ‘C’ with the report of Standing
Committee to be printed and circulated to all Councillor by
Municipal Secretary by 31 st December of the year.
Section 129 Corporation to adopt Budget Estimate `C’.
Section 130 - Define Budget Grant
Section 131 - Corporation may increase amount of Budget Grants and make
Additional grants.
Section 132 - Rules as to unexpended Budget grants.
Section 133- Transfer of Grants.
Section 134- Readjustment of Income and Expenditure to be made by
Corporation during course of official year whenever necessary
Section 137(A)- Monthly scrutiny of accounts by MCA.
Section 460(H)- Levy of fares and charges for Transport Services.
Section 460(I)- Levy of charges for Electricity.
Section 460(Z)-
Fund
Constitution of Brihanmumbai Electric Supply & Transport
Except as provided in the Section 460(HH) all monies received by or an behalf
of the Corporation in respect of operation of BEST Undertaking shall be credited to a
fund which is called as Brihanmumbai Electric Supply Transport Fund.

129
Section 460(AA)- General Manager to receive the payments on account of
Brihanmumbai Electric Supply Transport Fund and lodge them in State Bank of India
or such other banks in the city as approved by Corporation time to time. At present
26 banks are in operation for the said transactions. The list of said banks is shown
under the Appendix I.
Section 460(BB) – How Brihanmumbai Electric Supply and Transport Fund shall be
drawn.
No payment shall be made by the bank aforesaid out of BEST Fund except on
a cheque signed by 2 persons who is authorized by the General Manager and whose
name is appeared in the said authorized list approved by BEST Committee (then
Mayor-in-Council dated 10-3-1999).
As per this provision the General Manager may make the payment in cash or
cheque for a sum not exceeding Rs. 5000/- or such higher amount as Brihan Mumbai
Electric Supply Transport Committee may approve from time to time. Accordingly
the sanction of the Committee was obtained vide BCR No. 322 dated 3.11.2003 to
make cash payment to the supplier/contractor up to maximum limit of Rs. 50 lakhs in
each case subject to reporting the same to the BEST Committee at a regular intervals.
460 (DD) - Only sum covered by budget grant to be expended from Brihanmumbai
Electric Supply Transport Fund provided certain item listed under this section
exempted from this prohibition.
460(GG) - Purposes for which Brihanmumbai Electric Supply Transport Fund is
to be applied.
460(HH)- Constitution of Brihanmumbai Electric Supply Transport Staff Benefit
Fund.
The fines collected under Section 460(W), Donations from the passengers and
sale proceeds from unclaimed lost properties is required to be credited to this fund.
The said fund required to be expended in promoting the wellbeing of the Municipal
Officers and Servants or payment to the widow of such officers and servants who dies
while in service.

130
460(II)- Others Special Fund - other non-statutory Funds are created under the
said section.
460(JJ)- Investment of surplus money
460(KK)- Fixed annual payment to Municipal Fund i.e. Rs. 40 lacs.
460(LL)- Disposal of surplus balances (of revenue).
460(MM)- The Accounts of BEST Undertaking shall be kept in such a manner
and in such forms as approved by BEST Committee from time to time. The Accounts
of BEST Undertaking shall published in the Official Gazette every year.
460(NN)- Preparation of Annual Administration Report and Statement of
Accounts.
3. MAINTENANCE OF ACCOUNTS
3.1 GENERAL
The Account of the receipts and expenditure of the Bombay Electric Supply and
Transport Undertaking and of the properties vested or vesting in the Corporation for
the purposes of the said Undertaking shall be kept in such manner and in such forms
as the Bombay Electric Supply and Transport Committee shall from time to time
prescribe (Section 460 MM(I)
3.2 Classification of Accounts :
The receipts and expenditure of the Undertaking are accounted under the
following three categories :

Revenue Accounts;
Capital Accounts;
Suspense Accounts
131
(1) Revenue Accounts deals with the Income from Sale of Electric Energy to
Consumers, Street Lighting Receipts, Sales Services, Bus Passenger
Receipts, Advertisements, Rent from Buildings and Land, Interest on
General Investments and the expenditure on various establishments,
operating materials, cost of electric energy purchased in bulk, purchase of
consumable stores and spares required for Repairs and Maintenance of
Buses, the Plant and Machinery installed in the Receiving Stations, Street
Lighting, etc. The Revenue Accounts is also known as Income and
Expenditure Account. Revenue and Capital Account are operated under
the three service heads i.e. General Administration, Electric Supply &
Buses. Each service head is having income and expenditure account and
same are maintained separately to access the financial position of the each
service heads. The details of income
and expenditure of Revenue Account of each service heads are shown in the
Appendix – II .
The Allocation of Income & Expenditure of General Administration under
Supply Division and Bus Division is given under Appendix No. III.
(2) Capital Accounts : The capital expenditure are normally incurred through;
i) By raising public loan
ii) Through Internal Fund.
iii) Loan from the Banks/State Government and Central Government.
iv) Retained surplus.
Thus above referred heads, are resources for capital account. Just like Revenue
expenditure account, Capital Account is also divided into three major Heads i.e.
General Administration, Electric Supply & Buses.

132
The major head of the capital expenditure are classified under each heads as
under :
Land & Building
Motor Vehicles
Plant & Machinery
Furniture and Office Equipments
Tools and Equipments
Cables and Mains )
) In case of Supply Division
Meters )
Meter & Meter Installation )
Street lighting lamps ) In case of Supply Division
Domestic Electrical Applicance )
Buses. In case of Bus Division.
Capital Inventory Register :
Accounts Dept. is maintaining capital inventory register for cables and mains,
plant & machinery, meter & meter installation since 1993-1994. A separate capital
register is maintained for buses, furniture and office equipments, tools &
equipments, Plant & Machinery in the Receiving Station/Sub-stations,
Streetlighting etc. After incurring capital expenditure in the particular financial
year, necessary entries in the inventory folder of various departments are taken
and after closing of books of accounts same are forwarded to all concerned
departments to certify the said inventory entries at their end.
Dead Stock Register :
The various department of Undertaking are maintaining dead stock register value
not exceeding Rs. 10000/-. In case of computer inventory, a procedure is already
issue vide Circular No.CA/70867/92 dated 23/10/1992.

(3) Suspense Accounts –
133
Suspense Accounts are clearing accounts. Since, the receipts and expenditure
accounts of the Undertaking under Revenue and Capital are classified according to the
Budget Heads included in the Budget Estimates, receipts and payments of all other
accounts are grouped under Suspense Accounts.
Most of these Suspense Accounts are adjustment account, and the amounts
received or payments made are ultimately transferred to appropriate revenue or capital
accounts. The balance if any, under the suspense accounts at the close of the financial
year is included in the Annual Balance Sheet.
Suspense Accounts are maintained for :
Departmental Work-in-progress,
Outstanding dues from Employees
Advances to staff;
Issue of Materials to staff;
Issue of Grains to staff;
Advance for purchase of motor cars and motor cycles
Standing advances to Heads of Departments for Contingent Expenses
Urgent Cash Advances to Department;
Advances to Solicitors, Pleaders, etc.
Advance payments to suppliers for stores materials;
Value of material advanced to contractors for building of Bus Bodies, Civil Engg.
Works, etc.
Electric Supply Debtors;
Stores Account Stock
These accounts appear on the assets side of the Balance Sheet.

134
Similarly, amounts collected on behalf of Government Co.operative Societies,
approved associations of employees and deposits accepted from Consumers,
Contractors, Tenderers, Employees etc are also shown under Suspense Accounts as
under :
1. Payment of Electricity Duty to Government.
2. Payment of Sales Tax to Government
3. Amount of Tax Deducted at source.
4. Sundry Deposits from Consumers, Contractors and Tenderers.
5. Officers and Employees Saving Fund.
6. Construction deposit from Employees for allotment of staff
quarters.
7. Recoveries in respect of hire/purchase housing scheme.
8. Meter connection fees and service cables charges for amounts
received from time to time as charges for laying services, Installing
meters and connecting supply.
Balance, if any, at the close of the year, appear on the liabilities side of the
balance sheet under appropriate heads.
4. ACCOUNTING PROCEDURE
The Accounts Department is maintaining the following main Books of
Accounts:-
i) Receipt day book
ii) Payment day book
iii) Journal
iv) Ledger
v) Subsidy ledger
The primary records are maintained in the executing department where the
transactions of income & expenditure, deposits, advances and their adjustments
etc. originated. These transactions are brought into the Ledger through receipt
day book and payment day book and Journals. Subsidiary ledgers are mainly

maintained for advances and deposits. The individual a/c are also maintained in
the subsidiary ledger wherein the receipts/payments are posted.
4.1. Daily Accounting
A) Receipts: All receipts in respect of electricity bills,
traffic earnings, Consumer advisory services and sales,
Advertisement receipts, interest on investment, streelighting
receipts, rent of land and buildings deposits from the
Contractors, consumers, tenderers/employee, connection fee,
service cable charges are booked in the Ledger through
Receipt day book. The entries in the ledger for daily
collection through the remittance file which is prepared by
the Cash Department indicate the credited A/c head in the
ledger reflected. The income received is required to be
credited as a Revenue income and debited to various banks
which are in operation.
The credit towards the sale of scrap materials and
Distribution of energy by meter including streetlighting
energy and repairs & maintenance work are received through
Journal Entries only. Incase of Traffic receipts the actual
deposited amount in the bank on day to day basis are
accounted by giving credit to Passenger Receipt Account.
The certain receipts are also required to be accounted under
the Suspense A/c initially in day to day transactions and
after receipt of advice/allocation against the said receipt
from concered departments, the said receipts are brought
into ledger.
Due to computerization and connectivity between
Accounts Dept. and Cash Department(H.O), it is possible to
download day to day receipts codewise as well as
divisionwise from server. Since computerization of Cash
dept.(North) is in process and after completing the same; it
135

is possible to get the actual receipt on daily basis for
entering into the Receipt Day Book as well as in ledger.
B) Payments:
The disbursement made from the B.E.S. & T. funds by
means of cheques or cash are required to be made through
Payment day book. The payment vouchers which are
initiated by the various department with supporting papers in
respect of expenditure are certified by the Head of
Department for incurring such expenditure which may either
within the budget grant or otherwise. All such vouchers are
duly Pre-audited by the Internal Audit Department and then
it is released for payment purpose. All such vouchers are
segregated in petty cash vouchers; normal cheque vouchers
and urgent cheque vouchers. Before making payment
against such vouchers, the liability is created in the Books of
Accounts. All these vouchers i.e. cash vouchers as well as
cheque vouchers and numbering to that effect is controlled
by the Cash Department. The Accounts department before
booking the expenditure scrutinizes all such payments and
find out whether it is booked under the appropriate head.
The expenditure which is related to past years are initially
booked under Payment and debited for awaiting Corporation
sanction as the grants are not available for incurring the said
expenditure. If the expenditure pertains to current year
and if the budget grant is nil or found insufficient, in that
case after the closing of books of account every year,
additional grant with the approval of BEST Committee and
Corporation as per the Sections 131 of MMC Act is obtained
to regularize the transaction. Any payments against the
deposits or any payment against retention are also posted in
the ledger by debiting the respective Deposit/Retention A/c
136
and crediting to the Bank A/c. Due to computerization and

connectivity between Accounts Department and Cash Dept.,
it is possible to know the divisionwise expenditure by down
loading the data from server. It is also facilitate from which
Bank the payment is made. The major expenditure account
against the purchase of materials is controlled by keeping
Local Supply Control A/c and whenever payment is required
to be made, this A/c is debited and Bank A/c is credited.
After receipt of allocation storewise from the M.M.
Department, the local supplier purchase A./c is credited and
Stock A/c is debited. Similarly various departments are also
holding the imprest cash whenever any expenditure is
incurred through imprest cash, the respective expenditure
A/c is debited and imprest cash A/c is credited. At the time
of recoupment, the imprest cash A/c is debited and Bank A/c
is credited.
All such day book receipt and payment entries are
brought into the journal ledger of Accounts Dept.
4.2. Monthly Accounting:
In addition to the daily posting from receipt and
payment day book, there are number of entries which passed
through Journal for allocating the income & expenditure,
adjustments, rectification, clearance of Suspense A/c etc.
Some of the important monthly Journal Entries are as under
–
1. Labour Finance statement
2. Material issue/Return Statement
3. Cost Statement – Gen. & Bldg. ]
4. Cost Statement – Supply ] Material
5. Cost Statement – Transport ]
6. Paysheet Earning Allocation – Employees
7. Paysheet Earning Allocation - Officers
8. Refrigerator hire charges – CWO, CMO, DEMTS etc
9. DEA of Earnings
10. Electric Supply Receipts – by Meter
137

138
11. Contra Bills (South) (Energy Charges)
12. Contra Bills (North) (Energy Charges)
13. Cash Receiver’s Excess/shortage (South)
14. Cash Receiver’s Excess/shortage(North)
15. Receipts from Bank (South) ) Against Electric
Bills to the Consumers.
16. Receipts from Bank (North) ) - “
-
17. Grain Shop Reconciliation Statement
18. Local Purchase Allocation including 015 A/c
19. Retention from P.S.(142)
20. Paysheet Earning Allocation (028)
21. Ex-Employees Dues & Recovery (Supply)
22. Ex-Employees Dues & Recovery (Transport)
23. Ex-Employees Dues & Recovery (General)
24. Ex-Employees Dues & Recovery Reverting(S)
25. Ex-Employees Dues & Recovery Reverting (TR)
26. Ex-Employees Dues & Recovery Reverting (Gen)
27. Earning Allocation of Code – 38
28. Earning Allocation of Code - 49
29. Bills Receivable Allocation
30. O.B.D. Adjustment
31. Subsidy to Contractors to run canteen
32. Traffic Earning & Smart Cards
33. Provident Fund Contribution
34. Service Cable Charge (South)
35. Service Cable Charge (North)
36. LTA & Encashment Statement (every week)
37. Cancellation of LTA
38. Cancellation of Encashment
39. Spl. Provident Fund (i.e. Gratuity)
40. Bus Cond. Excess / Shortage
The brief details of important JE’s are given as under :-
Labour Cost Statement:
Various departments of the Undertaking are engaging
the staff members to carry out the various activities. For
this purpose they are preparing jobsheets. The said
jobsheets are specifying the location code, activity code etc.
which facilitate to the Accounts Department to book the
expenditure in the appropriate manner. The labour cost is
normally booked by considering the Basic + DA of the staff
member. Besides this indirect labour cost is booked at the
rate of 150 percent through labour cost statement i.e.

Departmental Establishment Expenses (DEE). This includes
the payment of weekly off, Holidays, OT, PF, Gratuity,
Transp. Expenses, Cost of Bus Tokens etc. The break up of
150 percent is as under :-
i) Payment of weekly off, holidays, leave pay to
maintenance staff – 39%
ii) PF Gratuity of maintenance staff - 18%
iii) Salary, PF, Gratuity of Sup. Staff - 48%
iv) Transp. Expenses - 4%
v) Capital & occupancy charges - 19%
vi) Share of General Admn. - 22%
After processing of indirect labour cost in labour cost
statement by EDP Department the same is forwarded to
Accounts Department for booking of expenditure towards
labour cost.
Material Cost Statement:
139
Whenever material is drawn by the various
departments for carrying out the various activities, Stock A/c
is credited and various activity Expenditure Account is
debited. While booking the Material Cost, average cost of
material purchased during the year is considered for booking
of expenditure. While drawing material from stock,
material requisition is prepared and submitted to M.M. dept.
These requisitions are forwarded to EDP department and EDP
Dept. works out the cost of material drawn. The Statement
viz. Material Cost Statement is forwarded to Accounts
Department for booking of expenditure. This Statement also
gives bifurcation as to whatever material is consumed for
revenue activity or capital activity and accordingly
expenditure is booked under revenue / capital activity.
Allocation of salary, wages & Allowances:

From the Paysheet summary which is processed by EDP
department, the monthly allocation of salary, wages &
allowances under the various Estb. are booked in the Books
of Accounts. For the payment of salary, Supdt.Cash is
taking advance for salary payment and since we have already
started ECS payment system, it is necessary to give the
cheque for the salary payment on the day of salary payment
to our Banker. At present Bank of India, Electric House
Branch is providing the said facility for such ECS payment.
The bank is charging Rs. 4/- per transaction. The advances
taken by the Supdt.Cash is liquidated by debiting the various
Estb. Accounts by giving corresponding credit to advance for
salary accounts. If certain amount is retained through
paysheet like Income Tax or loan instalment and advances
taken by staff member, LIC premium, Housing Loan
instalment etc. are credited to various accounts and at the
time of payment said A/c is debited and Bank A/c is credited.
Ex-employees dues & Recovery Allocation:
Under ex-employees dues and recovery, each bill of the
ex-employee is showing the total dues as well as recoveries
against the final dues of the concerned ex-employee. Since
during the month, payment to ex-employees are made and
no. of vouchers pertaining to ex-employees are more it is
necessary to reduce the quantum of posting in the Journal
Ledger. As such for each ex-employee the allocation register
is maintained in the Cash department. Monthly J.E. is
passed and posted in the journal ledger on the receipt of
allocation of Statement from the Cash Department on
monthly basis.
Contribution towards the P.F.:
140

Employees contribution towards the P.F. contribution is
brought into books of A/c under the various establishment
through monthly JE.
Stores purchases:
A monthly Local Purchase Allocation Statement is
received from the M.M. Department. A Journal Entry is
prepared for bringing this purchases in the books of A/c by
debiting various Stores Stock Account and crediting to the
Local purchases Control A/c. After issue of the materials to
various Department, Revenue Expenditure of various
departments are debited and same is credited to Stores
Stock A/c.
Electric Supply Earning:
A monthly advice is received from the Consumers
Department for allocation of Electric Supply receipts and
accordingly JE is passed by debiting Electric Supply Debtors
A/c and crediting to undermentioned A/c.
A) Sale of Energy by Meter
B) Streetlighting
C) Sales-services
D) Payment of Electricity duty
E) Other receipts etc.
Electric Supply Debtors A/c gets credit from Receipt day
book. The JE advice is received for the Electric Bills which
are received by bank by debiting the respective collecting
banker A/c and crediting to Electric Supply Debtors A/c.
Contra Bill :
The Consumer Department prefers monthly bill for
Electrical energy used in various departments and same is
141

allocated to the various departments by crediting to Electric
Supply Debtors Account and debiting expenditure account
viz. Electric Energy under G.A. , E.S. and Buses.
Allocation of Bills Receivable and Outward Bill Deposits:
The Outward Bill Section of Accounts Department
maintains a detail record of Bill receivable A/c and OB
deposit Account. The said Section gives monthly allocation
statement for outward bill deposit amount which are
transferred adjusted from OB deposit amount to Bills
Receivable amount. The allocation of Bill receivable A/c is
done by crediting to the Revenue income A/c or other
appropriate A/c.
Rent of staff/Officers quarters and rent of let out
premises:
142
In case of rent recovered through paysheet for
occupying quarters, the same is directly credited to the Rent
of land and Bldg. A/c. The amounts thus credited are
reallocated through three divisions i.e. General
Administration, Supply & Buses. Similarly in case of let out
premises the rent recovered from the shops is allocated
through the monthly JE to all three Divisions.
LTA & Encashment expenditure:
The staff members who are taking LTA and encashment
benefit, the expenditure towards this is brought into Books
of Accounts on the basis of weekly statement processed by
EDP department. LTA and Encashment of leave is accounted
under three divisions i.e. General Administration, Supply &
Buses.

Gratuity:
The gratuity payment to the ex-employees is initially
accounted under General Administration Division and at the
time of closing of books of A/c, it is allocated to all three
division as per number of staff member retired from each
division.
After accounting all such entries from Receipt/Payment
day book, Journal/transfers, Balance appeared under the
each Journal Ledger A/c are taken into account for monthly
trial balance which reflects total receipts and receivable and
total payments & payable amounts. From this trial balance,
a summarized position in the prescribed format as approved
by BEST Committee and Corporation is prepared which is
known as `Abstract’ for a particular month.
4.3. Annual Accounting
i) Outstanding Creditors Provision:
143
Before finalizing the annual accounts it is essential that all expenses pertaining
to the financial year, are reflected in the working account of that year under
appropriate heads of the expenditure, even though it is unpaid or not covered
under the Budget grant. For this purpose Accounts Department is issuing the
circular to all heads of the Department, by drawing their attention to the
forthcoming closing of the account and direct them to process all bill vouchers of
outside parties as well as for their department. If the bills are not obtained from
the contractor, the outstanding Creditor provision is required to be forwarded to
the Accounts Department and to that effect Account Department prepares JE, by
debiting various heads of expenditure and crediting to the Outstanding Creditors
Account. The said Outstanding Creditors Account is carried forward in the next

144
year, while making payment the said account is debited and Bank Account is
credited..
ii) Outstanding Creditors’ provision remain unexpanded during the year :
The unexpended outstanding creditors provision is
required to be reverted by debiting the said prior account
and crediting to Prior Period Adjustment A/c.
iii) Departmental Establishment Expenses (DEE) is accounted under Suspense A/c
under WIP (i.e. work in progress).
During the year DEE expenses are accounted in
Suspense A/c. At the end of financial year, the same is
required to be brought in the book of accounts by debiting
respective Establishment Account as well as capital activity,
Divisionwise & crediting to Suspense A/c.
(iv) Cash advances to the Department:
The various departments are taking the advances for contingency
expenses during the year. All said advances are required to be liquidated
by charging to appropriate expenses Account.
v) Deposit with the Bank
It is necessary to obtain Bank Certificate as of 31 st March and same is
reconciled with the balance of the ledger Accounts.
vi) Cost of Bus token & Passes:
The Bus token and Bus passes have been issued to the employees and
officers of the Undertaking respectively. The cost of such Bus token
and Bus Passes is presently calculated with appropriate formula. The same
is shown in Appendix IV. At present the cost of Bus token and Bus passes
are calculated at a rate of Rs. 249/- per employee per month. However it
has a contra effect and it is also shown as income of Bus division.

vii) Contribution to the Fidelity Insurance Fund:
145
The officers and employees who are handling the cash transaction
has to furnished security in terms of SR.No. 12-13. As per the agreement
with the Union the premium for such Fidelity Insurance is borned by the
Undertaking. As such instead of insuring the risk with outside agencies,
the Undertaking makes contribution towards Fidelity Insurance Fund by
charging to the Revenue Account at the rate 0.05 % of the security
amount which is required to be furnished by staff of such department.
This is a non statutory fund and approved as per BCR No. 154 dated
13/5/60 and CR.No. 462 dated 28/6/1960. Thus every year Account
Department is issuing a circular to the various heads of these department
to furnish particular in this respect . On the receipt of such advice a J.E. is
passed by debiting the Contribution to Fidelity Insurance Fund Account
under each Division head expenditure and Crediting to Fidelity Insurance
Fund.
viii) Provision towards BEST staff Amenity Fund:
The BEST staff Amenity Fund in a non statutory fund and created
under BCR No. 22 dated 11/4/63 & CR No. 77 dt. 6-5-1963.
This fund is utilised for the various welfare activity like Subsidy to the
canteen contractor, Scholarship, Medical Assistance to the Member of the
staff and family member, Housing Subsidy, Financial Assistance for
purchase of Text book for the children of the employees, Funeral,
expenses etc. The actual exp. incurred during the year is initially debited
to various activity by crediting to Bank Account. At the time of Closing of
Books of Accounts. Provision for BEST Staff Amenity Fund is debited to
the extent of expenditure incurred during the year and BEST Staff
Amenities Fund is credited. The expenditure waords provision for BEST
Staff Amenities Fund is accounted under General Administration Division.
ix) Interest on Internal Fund:
This fund is non-statutory and created vide BCR No. 472 dated
12/9/68 and CR No. 1224 dated 6.2.69. The fund is credited @ 1%
above bank rate on the amount of funds utilized in the business of the
Undertaking and debited to Supply and Bus Division. Such internal

financing reduces the external borrowing as well as Interest charges. It
is therefore a legitimate cost of operation. The interest on internal funds
is allocated between the Supply & Transport division on the basis of 50:50
upto 2003-04. However from the financial year 2004-05, it has been
decided to charge interest on internal funds on the basis of asset of
respective division utilized in the business of the Undertaking. Detail
working sheet for calculation of interest on Internal Fund is given in
Appendix –V.
x) Provision for Depreciation:
The method of calculating the Depreciation is as under –
1) The depreciation is worked out on straight line method
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2) Life of the assets as provided in the Income Tax Act is generally
adopted for working out the depreciation on the assets pertaining to the
Administration/ Transport Division of the Undertaking. In case of Electric
Supply division, life of the asset provided as per Electricity (Supply) Act,
1948 is generally adopted for working out the depreciation on the assets.
3) The depreciation is provided from the year in which the asset is
acquired.
4) Depreciation is provided on the acquisition/purchase cost of the
assets after taking into consideration the residual value of the assets,
which is estimated at 10 % of the acquisition/purchase cost.
Accordingly Depreciation provision is calculated for each division on
the Addition of assets by crediting Depreciation Fund Account and debiting
to three divisions i.e. General Administration, Supply and Buses.
Depreciation provision for the assets which are already in existence i.e.
opening balance of asset under the each division is made by debiting to
the each division accounts head and crediting to the provision for
Depreciation Fund Account. Detail rates of Depreciation fund is created
vide BCR No. 470 dated 13/9/1968
5) The depreciation rate adopted for different type of assets are
given in Appendix No. VI.
(xi) Additional Deprecation:

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This is exactly 50% of the depreciation provision already calculated
on the assets of the Undertaking to meet short fall for replacement of
asset. This fund is called as Special depreciation fund and same is
created vide BCR No. 150 dated 8/6/73 and CR No. 1314 dated 15.03.74.
(xii) Provision for Property Insurance Fund:
This is also non statutory fund credited vide BCR No.412
dt.7/7/1978 & CR No.1905 dt.22/2/1979 to cover the risk of fire, riot etc.
to the properties of the Undertaking and also risk of losses pilferage while
supplies are in transit. The provision towards the Property Insurance
Fund are calculated at the rate of 0.5% of the opening asset value by
debiting to each division and crediting to Property Insurance Fund A/c.
The fund is debited when expenditure incurred towards damages arising
out of incidents beyond the control of Administration took place eg. fire,
riot, floods, etc. to the property of Undertaking.
A provision towards leased Assets also is made as these
assets are used in the Undertaking’s business and any liability on account
of fire, riot, flood arises, the same is met from Property Insurance Fund
xiii) Electric Supply Contingency Reserve Fund:
The said fund is also non-statutory and charged to the Revenue A/c
at the rate of 0.5% on the opening of gross assets of Supply Division but
does not exceed the limit of 5% of the original cost of each asset of
Supply Division. While calculating the opening assets of Supply, 50%
share of opening asset of General Admn. is required to be considered.
Thus the fund provision is restricted to Supply Division. The accounting
treatment is similar to Property Insurance Fund. The fund is created vide
BCR No. 274 dated 1/2/1952 and CR No. 1681 dated 21/02/1952.
(xiv) Third Party Insurance Fund & Motor Vehicle Third Party Insurance Fund:
The provision towards Third Party Insurance Fund & Motor Vehicle
Third Party Insurance Fund is also required to be charged to Revenue A/c
based on last year actuals to make the payment of Third Party arising out
of accidents and legal charges. Initially, expenditure towards claim is

148
made by debiting Motor Vehicle (Third Party) Insurance Control Account
i.e. 1905 till limit of Rs. 20 lakh is exhausted. Therefore all such
expenses are debited to Third Party Insurance Control A/c 1905. At the
time of closing of Book of Account provision account is debited and
control account is credited. Motor Vehicle (Third Party) Isurance is
charged by debiting to expenditure account of all three division and
crediting to contribution to Motor Vehicle (Third Party) Insurance Fund
Account (separate Current A/c is maintained in Bank of India). Motor
Vehicle (Third Party) Insurance Fund is created vide BCR No. 1451 dated
28/3/61 & CR.No. 384 dated 13/10/61 whereas Third Party Insurance
Fund is created vide BCR No. 978 dated 23/1/50 and CR.No. 1829 dated
27/2/50.
(xv) Obsolesce of Stores -
This is a non-statutory fund and source of this fund is based in quantum of
obsolesce of Stores by debiting fund to the value of item forwarded to the scrap yard
and credited to the sale proceeds. The fund is mainly utilized for writing of book
value of absolute and unserviceable stores if no amount is utilized after every 5 years,
balance of the fund is transferred to the Revenue A/c. The fund is created vide BCR
No. 262 dated 17/6/77 and CR No. 749 dated 8/9/77.
xvi) Expenditure towards Internal Transport, Telecommunication Group
Insurance Premium :
In the Undertaking there is an Internal Transport
Officer Establishment . This Establishment is looking after
the R & M work of Motor Vehicle including Petrol, Fuel, oil,
consumed by M.V. etc. During the year expenditure
pertaining to various activities carried out by this
establishment is booked and at the time of closing of Books
of Accounts, this expenditure is allocated to General
Administration Engg., Supply and Traffic and Traffic
Division based on number of vehicles allotted to each
Division is also capitalized.

Tele communication Department looks after the work of
Installation and maintenance of telephone lines of the
Undertaking the expenditure of this department is allocated
to each division based on the No. of telephone line allotted
to G.A. & Traffic Department.
The Undertaking had taken out Group Insurance Policy
for its employees and paying the Group Insurance premium
to Insurance Company based on number of employees
working in General Administration, Transp. Engg., Traffic and
Supply Division, the amount of premium paid is booked under
each division.
xvii) Stock Adjustment for shortage/excess:
During the year the internal audit carried out the stock
verification and in certain L.F. of material they observed
shortage /excess due to various reasons such as wrong
posting and wrong L.F.No. etc. The net excess of the value
of the materials is required
to be debited to the Revenue Activity of Supply & Transport
and credited to stock adjustment Suspense A/c vice versa if
it is net shortage.
xviii) Sales proceeds against Auction:
When material is sent to scrap-yard (i.e. capital as
well as R & M Materials) the scrap yeard/Stores A/c is
debited and credit is given to the various R & M expenditure
activity through Material Cost Statement and for also capital
items (i.e. 7000 activity is prescribed for the same). When
the material is sold in auction the sale of scrap goods which
is in Revenue nature, income activity is credited and debit is
given to B.R. A./c. When bidder deposit the amount with
the Undertaking the Bank A/c is debited and outward Bill
deposit A/c is credited. When bidder lift the materials,
scrapyard gives the requisition to that effect and scale of
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scrap A/c is debited and credit is given to the Scrap yard
Store Stock A/c. Since Bill Receivable A/c is required to be
allocated for receipt of amount against the scrap material
Bills Receivable A/c is credited and debit is given to
Outward Bill Deposit A/c.
xix) Unclaimed/unadjusted interest on S.D. of the
consumers:
It is necessary to transfer unclaimed/unadjusted
interest on S.D. amount by debiting to the Debtors A/c and
crediting to the other receipts A/c.
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xx) Accrued interest on Consumers Deposits:
It is necessary to provide accrued interest on Consumers Deposit by debiting
to the interest on Consumers Deposit A/c which is a Revenue Expenditure activity
and crediting to consumers deposit Interest A/c.
xxi) Unconsumed Materials at STPP:
It is necessary to pass JE for unconsumed material at STPP i.e. Supdt.Ticket &
Printing Press by giving necessary credit to the ticket printing Estb. A/c and debiting
to Stock A./c.
The all above referred entries are pertaining to Revenue income & expenditure
activity and from this we will be able to find out the surplus and deficit position of
respective division i.e. Supply Division & Bus Division.
4.4. Balance Sheet A/c.
It is also necessary to pass various closing entries for balancing A/c mainly in
the following Account Heads.
A/c Code Description
192 Sale Proceeds & Credits for Scrapped Assets
551 Capital Work in Progress
591 Stores Stock
616 Outstanding Cash Collection with Departments

617 Dishonoured Cheques
626 Office Treasury
181/182 Outstanding Creditor Provision.
4.5 Funds (Statutory/Non-statutory)
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There are 6 statutory funds and 11 non-statutory funds are in operations and at
the time of closing necessary JE is passed to arrive the correct balance of these funds.
The statement of various statutory as well as non-statutory funds with details such as
Name of fund, the Section under which fund is created, Source of fund, Application
of fund and Limit of the fund is shown in Appendix VII.
Whatever provision/contribution were made to the non-statutory funds i.e.
interest on internal funds, General Reserve Fund, depreciation fund,
Addl.Depreciation fund, Property Insurance Fund, Third Party Insurance Fund,
Electric Supply Contingency Reserve Fund, BEST Staff Benefit Fund, Fidelity
Insurance Fund and Obsolesce of Stores are required to be first charged to Revenue
A/c since it is a legitimate cost to the BEST Undertaking as approved under the
various BCR & CR No.(please refer Appendix VI).
5. Preparation of Statement of Accounts:
E-1 General Financial Statistics
E-2 Divisional Income & Expenditure Statement for the year ending
31 st March, every year – Electric Supply
E-3 Divisional Income & Expenditure Statement for the year ending
31 st March every year – Buses
E-4 Appropriation Account for the year ending 31 st March, every year
E-5 Balance Sheet as at 31 st March, every year
E-6 Fixed Capital Expenditure as at 31 st March, every year
E-7 Schedule of General Investments as at 31 st March, every year
E-8 Schedule of Sinking Fund Investments as at 31 st March, every year

E-9 Movements in Internal and Special Funds and Provisions
E-10 Schedule of Public Loan as at 31 st March, every year
E-11 Movements in Sinking Fund during the year
E-12 Calculation of interest on the use of Internal Funds within the
Undertaking for the year ending 31 st March, every year.
E-13 Abstract of Receipts and Expenditure for the year ending
31 st March every year.
6. Codification of Accounts:
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In order to facilitate the proper accounting of all income and expenditure
correctly, the Accounts Department is following the codification method.
Accordingly the various codes for the source documents, Codes for the various
Department, Codes for the various income/expenditure Division i.e. General
Administration, Electric Supply & Buses, codes for statutory and non-statutory funds,
codes for Balancing Accounts i.e. Assets & Liability, codes for Capital Expenditure
activity (divisionwise) are given in order to book the expenditure activitywise to the
respective division. The account codes are clubbed into either one activity or more
than one activity according to the location codes. The separate activity for work
carried out for Officers/employees of the Undertaking; work carried out for outsiders,
fabrication of materials are also fixed as a block account, the said block accounts are
required to be nullified at the close of every financial year. The chart of account for
the said codification is given in Annexure VIII.
6. Organisation chart of Accounts Department :-
The organization chart of Accounts Department is shown in Appendix IX.

7. The work of Accounts Department are classified into following Sections.
i) Commercial Section
ii) JE Section
iii) Ledger Section
iv) Housing Interest Subsidy Section
v) Outward Bill Section
vi) General Section
vii) SMA Section
viii) ESI Section
The Sectionwise working/details are as under : -
Duty List of all Staff
Commercial Section:
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Commercial section of Accounts department carries out work of
accounting of material and labour expenditure for capital and revenue as
per statement received from EDP department. Maintaining of Inventory
records of assets, writing off assets, providing Depreciation provision on
assets, working out interest on internal fund, verifying scrapping proposal
initiated by various department, furnishing information for MIS, closing
journal entries, reconciliation related to above work.
O.A. A/G VIII 1
Supervisor A/G VII 3
Clerks A/G V 8 - 1 Vacant
SUPERVISOR NO. 1

154
To look after following work
1) Working / Calculating of depreciation on Assets of the Undertaking.
Depreciation is worked out on value of the Assets at the prescribed rate every
year and depreciation is accounted in the Books of Account through Journal
Entry (J/E). Depreciation is worked out on opening fixed Assets as well as
Assets purchased during the year.
2) Schedule of Estimate: Every year schedule of estimate is prepared to work out
the charges for work carried out for out side parties.
3) Notional Interest : It is worked out every year. Same is booked in the Books of
Accounts through J/E. Notional Interest is work out on the amount of Internal
fund used within the business of the undertaking at 1% above the Bank rate.
4) MIS Report : Preparation of MIS report which is forwarded to G.M. which
contains information in respect of expenditure towards salary, wages, other
major payments, loan repayments, capital expenditure of the undertaking as
well as supply branch.
5) Other Work :
1) Working out accumulated depreciation every year for the purpose of
showing the same in E-5 & E-6 of the statement of Accounts.
2) Working out the cost of Bus Token : Whenever Bus fare revision is
effected, cost of bus token for employee, per month is worked out and
accordingly cost of bus token is accounted in the Books of Accounts.
3) On the basis of expenditure incurred in Ticket Printing press
Establishment, the cost of Bus ticket printed is worked out. As per this
worked out cost (rate) cost of ticket issued to Traffic Dept. is booked
through Material issue J/E.
4) Reply to the MCA Queries: Preparing replies to MCA queries of the
commercial section.
5) Working out the charges of work done for out side parties as and when
required by the various dept. of the undertaking. Sending statistical
information to out side institution. Preparing of capital estimate as well as
revised capital estimate of the Accounts Branch. Preparing consolidated
statements in respect of writing off the assets after scrutinizing of relevant
scrapping sanction. The writing off statement is forwarded for booking the
same in Books of Accounts.
SUPERVISOR NO. 2
To maintain Inventory Record:

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Capital inventory record in respect of Machine Tools, Loose Tools, Furniture
Office equipment of various dept. of the undertaking is recorded on the capital
inventory folder maintain for each dept.
There are all 54 such folders. The cost of the above said capital inventory items is
punched in the Material issue statement ( activity 8) punched on the basis of
material requisition issued by the concern dept for procurement of inventory
items. There after material requisitions received from EDP are sorted out and
preserve permanently.
Maintaining Motor vehicle inventory:-
Details record of the motor vehicle of the undertaking is maintained category wise
i.e. jeep ,lorry ,car etc. In inventory, details regarding description, cost of vehicle,
year of purchase is written. Every year this inventory register is certified by the
Sr . AOTE.
Maintaining inventory of DEA :-
Inventory details of departmental electrical appliances i.e. water cooler,
refrigerator provided to canteen and officer are maintained in DEA
Inventory.
Writing off various Assets :-
Scrapping proposal in respect of Machine Tools, Loose Tools, Furniture, Office
equipments, DEA on hire, Motor Vehicle received from the concerned dept. are
verified with the relevant inventory, accordingly remark is given in the proposal.
At the end of the year, copies of such sanction scrapping proposal received in the
dept., on the basis of same, Statement in respect of writing off assets i.e. Machine
Tools, Loose Tools, furniture, office equipment, Motor vehicles is prepared by
giving the necessary effects in the respective inventory folder.
Verifying of certified Inventory by MCA:-
On receipt of the certified inventory folder of various dept. as well as Motor
vehicle inventory and DEA on Hire inventory from C.A.S.. Same are produced to
MCA for their verification.
Initiating proposal of scrapping of Assets of the Accounts department.
To initiate proposal in respect of purchase of Furniture, Office equipment for
Accounts dept.
To initiate work requisitions in respect of repair of furniture, Tube light, Fan,
Electrical items etc.
To make an arrangement for sending of departmental scrapped stationary to
Oshiwara scrap yard.
SUPERVISOR NO.3

MAINTAINING ASSET CARD REGISTER OF PLANT & MACHINERY :
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Asset Card Register in respect of Transformer, Switchgear, Capacitor and Other
machineries is maintained in Commercial Section. Material requisition issued for
above said plant and machinery equipments by concern department particularly
Erection, Street Lighting are processed in monthly cost statement. These cost
statement are received from EDP department. As per the cost statement, cost of
the equipment is written on the material requisitions and same is also recorded in
the Asset Card register. Asset Card register is maintained Sub-Station wise and
Receiving Station wise in which equipment also categories i.e Transformer,
Switchgear, Capacitor & Other machineries. At the close of the month Asset card
register is reconciled with monthly complete supply cost statement as well as
incomplete cost statement which are booked in the Books of Accounts.
Cost of labour is also recorded in the Asset Card register as per the activities and
Locations.
All requisitions and credit notes in respect of completed job & incompleted jobs
are sorted out as per location code and activity wise. These requisitions are
preserved in file.
SUPERVISORY JOB : The work of Building Inventory, Meters Inventory,
Despatching of requisitions to DEP and checking of monthly Supply Cost Statement.
CLERK (1)
Maintaining of Job Sheets Work
Accounts Department received job sheets from various departments
particularly from Supply Branch, Building department and Transportation
Engineering . All these job sheets daily checked and forwarded to EDP Dept.
EDP Dept. process the job sheets and forward the labour cost as well as
Labour finance statement to Account Dept. This cost statement is received
separately for revenue and capital work .
Job sheets clerk on receipt of the labour finance statement from EDP
prepares Journal entry for Revenue and Capital expenditure. Same is booked
every month in the Books of Account by debiting to various labour R & M
activity as well as capital block A/C and crediting to salary clearing A/C No. 801.
Checking of Job sheets
Before forwarding of job sheets to EDP dept., activity code, location code, SD
code, BD code, written on the job sheet are checked whether the descriptions of
job, activity and locations are co-related with description. If any discrepancies

157
found, same are returned to the concerned department for necessary verification.
After checking the job sheet same are grouped under revenue activity and capital
activity. Lot of (50) fifty job sheet is prepared and sent to EDP dept. On an
average 200 job sheet are receiving daily.
Closing Work-(working of DEE J/E)
At the close of the year debit balance standing to the Account code 801 is
transfered to various labour R&M and Capital activity through DEE J/E. Total
labour booked from April to March Supplementary against the labour activity
every month, summary statement of the same is prepared. Balance debit amount
standing against Account code 801 is distributed against these activity
proportionately, i.e. on the basis of labour expenditure already booked against
these activities.
Working of rate of DEE percentage:-
Every year rate of DEE percentage worked out and informed to the EDP dept. for
working out the indirect labour expenditure on direct labour. Sorting of job sheet
and requisitions of every month.
CLERK NO.2
SUPPLY COST STATEMENT :- Every month, cost statement of capital
expenditure of supply branch is received from the EDP Dept.. There are four
types of statements received i.e. Material Cost for complete & incomplete
statements, and labour cost for complete & incomplete statements.
Total cost of the incomplete labour, material & complete labour, material
recorded in the cost statement registered block wise i.e. 2000,4000,5000,
6000 and 7000. Reconciliation of the completed job and balance cost of
incomplete job as per EDP statements is done every month . If any
discrepancy noticed in the cost statement as regard activity code , location
code etc. same are rectified as per relevant material requisitions. After
reconciliation of statement. activity wise & location wise cost statement ,
Journal entries of the completed job is prepared. In the journal entry,
material cost, labour cost, DEE on the labour is shown against the
respective location code. JE statement forwarded to JE section for booking
the same in the books of accounts.
Preparation of journal entry in respect of fabrication item i.e. cost of
fabrication of equipment at kussara workshop. Advice in this respects is
received every month from the MM Dept.
Attending various scrapping proposals in respects of scrapping of
Transformers, Switchgears, capacitors and other equipments from various

158
departments, the value of the equipments verified with plant & machinery
inventory and there after necessary remark is made in the same proposal and
forwarded to Audit Department.
Writing off Assets :- On receipt of the copies of scrapping sanction
proposal in respect of plant & machinery from various department of supply
branch. Statement of writing off book value Assets i.e. Transformer ,
Switchgear , Capacitor, Batteries & other machineries is prepared. Realised
value received is also adjusted against the book value of scrap asset.
Maintaining of Plant & Machinery Inventory :- Inventory record of the
Transformer, Switchgear, Capacitor & other Machineries is maintain in
separate register. Register is maintained Sub station wise, Receiving station
wise & also other equipment wise . Total Capital Expenditure incurred on the
said equipment is reconciled with the books of accounts every year.
Addition & Deletion due to writing off is noted in the register.
Other Works :- Sorting of Material Requisitions, Job sheets every month
and filing of require requisitions. To reply MCA Queries.
Reconciliation of Capital Block A/c at the closing of the books of
accounts and carry forward the cost of incomplete job to next year.
CLERK NO.3
Maintaining of BUS INVENTORY :-
Inventory register of Bus is maintained in commercial section. Record of
around 3500 Buses are maintained in the register. Bus nos, cost of chassis,
cost of body, cost of MOH of bus chassis & bodies , registration no, year
of purchase, lot no. & lease buses are recorded in the register.
The value of the Buses is processed in the monthly material finance
statement as per the material requisition issued by Transportation
Engineering department . Purchase of bus material requisition of chassis &
bodies are separately drawn, on receipt of said material requisition
From EDP Dept. cost of the Bus Chassis & Body are extended on material
requisition as per the statement received from the EDP Dept. The said cost
is entered in the Inventory Register. Cost of the Buses are booked under
the Capital A/c through monthly material issue J/E.
Writing off Buses :-
Writing off proposal in respect of Buses received from Transportation
Engineering Dept. is verified with the certified Inventory of the buses .
After verification, proposal is forwarded to CAO & FA. On receipt of the
copy of sanctioned scrapping proposal, statement of buses to be scrapped is

159
prepared. Realise value received against the scrap buses is also adjusted against
book value to written off. After recording addition of Buses & written off
buses during the year, book value of the inventory reconcile with books of
account and thereafter inventory forwarded to Sr. AOTE for certification.
On receipt of the certified bus inventory same is made available to MCA.
Statement of Activity 7000 and 8000 :-
Every month statement in respect of activity 8000 i.e. purchase of
fabricated assets by various dept. and material requisitions drawn under
account code 8900 to 8995 are received from EDP dept. on receipt of the said
statement in the department relevant material requisition are sorted out from the
dispatch received and amount of the items purchased i.e. Bus, motor vehicle,
office equipment and meters etc. are recorded in the requisitions as printed on the
statement . There after all the requisition handed over to concerned inventory
clerks. Cost of the such items are accounted in the books of accounts through
material finance J/E.
Statement in respect of 7000 Activity i.e. scrapping of capital items is received
from the EDP dept. In the statement, scrapped value of the Buses, Motor vehicle
,transformers, Switchgears office equipments, meters and other equipment is
mentioned. The realised values of the assets scrapped are written on the credit
notes drawn under 7000 activities. There after all the credit notes handed over to
concerned Inventory clerk. Realised value received against the scrapped assets is
booked in the books of accounts under account code 192 i.e. sales proceeds
received against scrapped assets. Amount standing under this account is adjusted
against, asset tobe written off.
ITO :-(Preparation of internal transport expenses Journal entries)
Every month cost of material and labour incurred on internal Transport is listed
department wise as per the statement received from the EDP dept. At the close of
the year total expenditure booked in the books of accounts under Internal transport
establishment is allocated to four division proportionately on the basis of material
cost and labour cost booked against the dept. cost of the Transport expenses is
allocated to administration, Electric supply, Transportation and Engg. Buses and
clearing account no. 801.
Sorting of job sheets , material requisitions every month and replying to audit
queries.
CLERK NO.4:-
Land, Building Inventory :-
Land and Building inventory is maintained in the commercial section. Cost of the
Land and cost of construction of substation, receiving substation, staff and officers
quarters Building is recorded in the Building inventory register. Cost of the land
and Building booked in the books of accounts through payment vouchers and by
cost statement. In the inventory details of the Building i.e. description of the

160
Building, year of construction, book value is recorded category wise. Opening
value of the assets, additions and deletions during the year reconcile with the
books of accounts. After noting required details in the Building inventory , same
is forwarded to the building department (zone wise) for their certification.
Certified inventory produced to the auditor for verification.
Bus Q shelter Inventory :- Bus Q shelter inventory is also maintained in the
commercial section. Details of bus Q shelters erected are recorded year wise in
the inventory register. In inventory details of the ‘Q’ shelters i.e. name of ‘Q’
shelter, year of erection , Direction of ‘Q’ shelter i.e. UP or DOWN , bus route
no., book value etc. are recorded. Cost of the ‘Q’ shelters is booked in the books
of account through bill vouchers and through cost statement.
On reconciliation of the cost of inventory of Bus ‘Q’ shelter with books of
accounts , inventory register forwarded for certification to all zones of the
building dept.
Writing of Assets:-
Proposal in respect of writing off Building Assets and bus ‘Q’ shelter i.e.
substation building, Administration building, staff quarters etc. received from the
building dept., verified with certified inventory . At the end of the year
statement of writing off building of assets is prepared.
Salary Allocation (Officers and Employees);_
Salary allocation of officer and employees whose services are rendered to other
depts., is done every month through Journal entry.
Maintaining Salary Allocation Register;_
Total salary of the undertaking is recorded in the salary allocation register division
wise. Total salary, D.A., and no of employees inform to the CAO & F.A. every
month. Annual summary of salary and D.A. with other relevant information is
prepared for MIS report.
Sorting of material requisitions and job sheets every month. Maintaining the
requisition movement register for requisitions which is forwarded to concern staff
of commercial section.
CLERK NO.5
Asset Card Register Supply Division :-
Asset card register in respect of cable i.e. high voltage & low voltage
cable, Distribution of Pillars , L.V. Board and Street Lighting are maintained
in the commercial section. Material Requisitions in respect of Cables drawn
by the various department of supply branch i.e. Erection, Construction &
Street Lighting etc. are punched in the cost statement location wise. All
these requisitions are sorted out from the dispatch received from EDP Dept.

Value of the Cable is extended on the requisitions. All requisitions are filed
Location wise and value of the cable with the labour cost is also recorded
in the Assets Card Register. Quantity of cable in meter, size of cable is
also recorded in the register.
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Preservation of material requisitions of cables and mains , distribution of
pillars and L.V. Board and Street Lighting according to complete and
incomplete job.
Sorting of Job Sheets , Material Requisitions every month.
Monthly, comparison of complete Assets Card Register with supply cost
statement. (Activity wise).
CLERK NO. 6 :-
Meter Installation Inventory :-
Meter inventory is maintained in the commercial section. Cost of the meters
is booked in the books of account through cost statement as per the
material requisitions drawn by the meter department. All the material
requisitions of the meters are sorted out after writing the value on the
requisitions same are preserved in the file permanently.
Checking of value of Damaged Meters:-
Statement of damaged meters are received every month from distribution
commercial south & north. Value of the damage meters verified with the
inventory and summary statement of the damage meters size wise is
prepared. Cost of the such damage meters written off from the Books of
A/c at the close of the year.
Lost Stolen Meters :-
Report in respect of lost stolen meters is forwarded every month by the
commercial south and north. Cost of the such meters also written off at the
close of the year in the books of account.
Accounting of value recovered against lost Stolen Meters & Damage Meters
:-
Amount received against lost stolen meters & damage meters are accounted
as realize value in the books of account. Same is adjusted against book
value of meters written off.
Summary Statement in respect of addition of meters, writing of meters size
wise is prepared every year & forwarded to commercial south & north
dept. and MCA at the close of the year.
Daily Checking of Material Requisitions :-

162
Every day material requisitions Cr/Dr are received from various departments
.
Location Codes, Activity Codes, SD Codes written on the requisitions are
checked, and after checking the requisitions lots are prepared and
forwarded to EDP Dept. for punching as and when received. Closing
advice for the requisitions is forwarded to EDP Dept. up to the 5 th of the
following month .Any discrepancy noticed in the requisitions is informed to
concerned dept.
On the receipt of reply, necessary correction is made in the requisitions.
Preparation of Statement of 171 Project wise cost statement.
Sorting of job sheets and material requisitions every month.
CLERK NO.7
APDRP (Accelerated Power Development & Reform Programme) :-
APDRP scheme has been introduced by Govt. of India from the year 2001-2002 .
Under this scheme expenditure incurred on installation of Transformers,
Switchgears, Distribution pillars and Cable network in the various substations and
receiving stations is reimbursed by the Govt of India in form of loan and grant.
The details of the expenditure incurred under the APDRP scheme is required to be
maintained separately on the receipt of advices of location code covered under
APDRP scheme from the various dept. of supply branch, same are posted in the
system and at the end of the year register of location code covered under APDRP
scheme showing expenditure activity wise against the each location is generated
from the system. There after expenditure is compiled in the prescribed format
submitted by APDRP cell of supply branch. On finalizing the said format the
same is forwarded to APDRP cell for their confirmation.
Preserving the Material requisitions and Job sheets in respect of APDRP scheme
location wise.
Maintaining register distribution pillars and verifying scrapping proposal in
respect of Distribution Pillars by receipt of sanction copy from respective
department.
Preparing writing off statement of Cable and Mains and Distribution Pillars as per
the available record.
Every month location opening and closing advices are received from the various
dept of supply and building dept. As per the location codes opening advices
location codes as well as closing advice of location codes register is maintained.
As per closing advice, list of closed location code is prepared and forwarded to
EDP dept. for processing of complete cost statements.

Preparing cost statement in respect of Work In
Progress Job :-
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Cost of Job which are incompleted in the earlier year and closed during the
financial year same are capitalized in the books of accounts through Journal
entry.
The location code which are incomplete at the close of the year list of such
location code with amount is prepared from EDP statement, same is shown as a
work in progress in the balance sheet. Statement of Work In Progress are get
certified from the concerned dept., and certified copy produced to MCA dept.
audit purpose.
Sorting of job sheet and material requisition every month. Maintaining movement
register for requisition forwarded to concerned staff. Closing job at the time of
closing of accounts.
CLERK NO.8
Material Finance Cost Statement :-
Account department receive summary of material issued to various dept. from
EDP dept. every month along with material requisitions. This statement shows
expenditure of material issued department wise and activity wise. On receipt of
these statements details are checked , whether proper account is punched, any
abnormal amount is shown, against wrong activities i.e. punching of revenue
activity against capital expenditure etc.
After scrutinizing and rectifying such discrepancies Journal entry in respect of
material issue under revenue expenditure and capital expenditure is prepared.
Accordingly in the books of accounts various capital and revenue activity are
debited and equivalent amount credited to stores account.
Preparing of cost statement in respect of sale proceeds of scrap buses and motor
vehicle. (Transport and Engineering dept.)
Dispatching the statement of material issued to concerned dept. for verifying the
expenditure at there end.
Reconciliation of stores stock balances and reporting the same to AOMM dept.
every month.
Petrol issue Statement of A & B grade Officers :-
Checking of Personal Requisitions in respect of Petrol issue to ‘A’ and ‘B’
grade Officers . These requisitions are arranged check no. wise and forwarded to
Audit dept. every month along with Petrol issue statement of ‘A’ and ‘B’ grade
Officers.

Sorting of Job sheet and Material requisition every month.
J.E. Section & TDS Section.
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JE Section carries out the work of passing various types of Journal Entries
such as monthly JE, Rectification JE, advance liquidation JE etc. on the basis of JE
advices received from various departments of the Undertaking. TDS Section keeps
the record of TDS recovered from Contractors, Sub-contractors & Professionals and
TCS on sale of scrap. This Section issues TDS & TCS Certificate to concerned
Contractors, Sub- contractors & Professionals and bidders after remitting the amount
of TDS & TCS to Income Tax Authority. This Section also files quarterly e-TDS
and E-TCS Return on CD with NSDL.
OA 1
Supervisor 3
Clerk 5
Supervisor 1: (TDS Section & Sub-ledger Section)
The duties carried out by this Supervisor are as given below :-
1) To make the repayment of various types of loans raised by the Undertaking such as
Public Loan, Megacity Loan, DPDC loan, loan from Bank etc. as per the repayment
schedule received from the concerned financial Institution/Bank.
2) To make the payment of lease rentals on meters and buses to ICICI Ltd. and Bank
of India. To make the payment of commission to State Bank of India for payment of
interest on Public Loan as well as for repayment of Public Loan.
3) To prepare a Statement showing Opening balance on the loans outstanding, loans
raised during the financial year, loans repaid during the financial year, loans
outstanding at the end of the financial year, payment of interest on loans during the
financial year and payment of public loanwise Bank commission during the financial
year. This statement is given to Budget Department (Revised figures & Estimates),
MCA and to outside agencies as and when required by them.
4) To prepare and send a statement of outstanding loans at the end of the financial
year pertaining to Budget ‘C’ to MCGM is in order to publish the same in
Government Gazettee.
5) To send reminder letters after a period of every one and half month to New Delhi
regarding the required information for repayment of APDRP loan and to send one
copy of such letters to Mantralaya.
6) To look after the work of sinking Fund on Public Loan. This supervisor looks
after the work right from raising of Public Loan to repayment of Public Loan i.e. to
provide Sinking Fund instalments in the Books of A/cs , re-investment of interest
received on the securities held under the Sinking Fund Investment A/c, to prepare
monthly note of Sinking fund Investment for the approval of G.M., to pass the journal

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entries for payment of interest on public loan, Sinking Fund instalments on public
loan, accrued interest on Public Loan as on 31 st March every year, monthly transfer of
securities from General Investment to Sinking Fund investment A/c as per the G.M.’s
sanction, transfer to excess investment in Sinking Fund Investment A/c to Dy.Chief
Auditor, Local Funds Accounts, normally after every 2 to 3 years. This Supervisor
solves the queries raised by the Auditor during the course of Audit and after receipt of
certificate from Dy.Chief Auditor, Local Funds A/cs, the excess investment in
Sinking Fund Investment A/c is transferred to General Investment A/c by passing a
necessary J.E. with the approval of G.M. Investment in Sinking Fund is made from
General Investment A/c. Therefore this Supervisor is required to ascertain the future
requirement of securities under General Investment A/c for monthly transfer to
Sinking Fund Investment A/c and advise Supdt. Cash to invest certain amount in the
security, initially to be held under General Investment A/c and subsequently to be
used for monthly transfer to Sinking Fund Investment A/c.
7) To prepare closing of Accounts intimation notes addressed to various Departments,
requesting them to send necessary JE advices to the Accounts Dept. on or before a
particular date, before closing of Books of Accounts and to keep the record of JE
advices received from various departments in response and to send reminder letters to
concerned Departments for non-receipt of JE advices if any.
8) To prepare Closing JE such as Cost of Bus Token & Passes on the basis of the
Statement received from EDP Department, Fidelity Insurance Fund and Outstanding
cash collection on the basis of the information received from various departments,
accrued interest on General Investment etc.
9) To prepare Appendix E-6 (fixed capital expenditure), E-7 (Schedule of general
Investment) E-12 (calculation of interest on the use of Internal Funds within the
business after closing of Books of A/cs. E-8 (Schedule of Sinking Fund Investment)
E-10 (Schedule of Public Loans), E-11 (Movement in Sinking Fund).
10) To supervise the work of TDS Section i.e. TDS from Contractors, Sub-contractors
and Professionals. To make correspondence with Shri S.M. Pradhan, Income Tax
Consultant and Shri P.C. Joshi, Sales Tax Consultant, to solve various types of
queries regarding TDS & TCS. To file quarterly e-TDS return of Contractors, Subcontractors
and Professionals with the help of EDP Programmers with NSDL.
Supervisor 2, J.E. Section:
Supervisor of the JE Section is the overall incharge of all the papers/JE advices
received from various Departments for passing the JE. This Supervisor keeps the
record of each and every JE advice right from receipt of the same from the concerned
department upto the same paper is filed alongwith JE by the Record Keeper. The
duties carried out by this supervisor are given below :-
1) To make the scrutiny of each and every JE advice received from various
Departments and arrange them as monthly JE, Advance liquidation JE, M.M.
Department JE, etc.

2) To take the entry in Daily Register (maintained by this Supervisor) of each and
every JE advice.
3) To distribute the JE advices as follows –
a) monthly JE advices to Clerk-1 2) Other JE advices between Clerk-2 and the
Supervisor herself.
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4) After feeding the JE in the Computer rough printout of the same is taken out for
checking. After checking is done, necessary modification in the JE, if any, are made
and then final print out of JE is taken out.
5) JE Nos. are written in the Daily Register against the respective JE advices.
6) A movement register is also maintained by this Supervisor. A entry of the JE Nos.
is taken in this register before sending JE advices to respective Sections of the
Accounts Dept. for JE notings. After the JEs received from various Sections once
again entry to that effect is taken on the movement register against the respective JE
Nos.
7) All the JE’s are finally sent to Record Keeper for filing after taking necessary entry
in the movement to that effect .
8) In case of cash purchase JE advices received from M.M. Department, the Account
code written on each purchase form is checked and necessary modification if any on
the purchase form, are made before passing the Journey Entry.
9) To give feedback to the enquiries made by various Department regarding passing
of JE.
10) To send reminders to various Departments/Sections of the Accounts Departments
in case of Non-receipt of JE advice pertaining to monthly JE.
11) To attend the queries raised by Internal Auditor as well as MCA and to send the
reply in writing, if any modifications is made in the JE or a rectifying JE is passed in
respect of the queries raised by the Auditors.
12) To maintain record of LTA and Encashment paid during the financial year.
13) To make the correspondence with various Departments if the required supporting
documents are not attached to the JE advice.
14) To inform JE No. vide separate DL to some Departments as per their request.
15) Filing of all important papers viz. replies to MCA queries, copies of DLs sent to
other Department, copies of reminders, copies of LTA/Encashment cancellation
intimation, cancelled JEs, Remittance slip (Stores Department) etc.
Supervisor 3 , Sales Tax.:

As directed by ChAAII/OA(JE), submitting the work carried out by Sales Tax
Supervisor in Accounts Department is as under :
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1) Verification of auction catalogue i.e. whether the taxes and schedule entry
are applied properly, if not same is to be informed and get it corrected. It
involves visiting to Sales Tax Consultant frequently.
2) Preparation of monthly Sales Turnover Statement i.e. Summary of
scrap goods sold in every auction. Consolidated Sales Turnover Statement,
Turnover and Surcharge Statement after receiving the same from various
departments of the Undertaking (Monthly and Annual Statements)
3) Checking, Calculation of the monthly STO's, Turnover tax and Surcharge
of Monthly Statements which were received from various departments and
preparing their statements monthly as well as annually.
4) Verification of purchase tax statement received from Stores Department.
5) Preparation of form M-18B, Form-3B and Sales tax payment bill and get
the same audited to make the payment of Sales Tax to Sales Tax authority every
month.
6) Preparation of Sales Tax Challan Form No.M-18 in duplicate for making the
payment to Sales Tax
7) Checking of Sales Tax Reconciliation Statement of scrap yard. Attending
the excess/short quantity, amount and G.S Memo No. on the monthly auction
statement which were received every month and also confirm with the previous
quantity of rate to reconcile the statement of scrapping of goods sold in auction
with reconciliation statement every month.
8) Passing the J.E. to liquidate the amount of advance payment made to
Sales Tax Authority through Code 700/733 after verification/ reconciliation.
9) To control the Subsidiary Account 212, 214, 15 reconciliation thereof.
10) Attending the querries from Sales Tax Dept.
11) Outdoor visit to Sales Tax Authority i.e. Asst. Comm. of Sales Tax,
Dy.Comm inconnection with the Assessment, appeal hearing cases.
12) Frequent visit to Sales Tax Consultant Office for taking advise for
consulting various tax matters of the Undertaking. Specially relating to scrap yard
and submitting necessary information as and when required by our consultant.
13) Preparation of quarterly payment bill, Consultation charges for
hearing before, tribunal authorities by our Sales Tax Consultant.
14) Collecting the various types of information and sales register about the
scrap material from various departments for filing an appeal before sales tax
authorities.

15) Inform the changes, amendments in the rates of taxes to various
departments of the Undertaking by departmental circular.
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16) Preparation of hiring Annual Return in every Sept. For this it require
preparation of various statements like cases of variations due to short/ excess
deliveries and reauctions statement, yearly, sales turnover statements, consolidated
statement of sales turnover into various rate-wise categories, consolidated statement
of sales turnover into various rate-wise for all departments.
17) Filing of Central Sales Tax every month (Form N-38) and also Annual
Return thereof alongwith necessary documents.
18) To attend sales tax assessment every year before the sales tax inspectors,
Asst. Comm. and submit the necessary documents, papers etc which were required
by them for assessment with coordination of material/scrap yard depts.
19) In addition to the above mentioned sales tax
work, helping to Income-Tax Section for taking daily
printout of vouchers i.e. 223 to 227. Checking the same
sorting the annexure which is received from various
department. Inserting annexure (monthly). At the time of
monthly payment, helping to prepare the payment bill
of income-tax and work contract and checking the
same. Also helping to file the quarterly income-tax return
and necessary work carried out before filing the quartely
return i.e. checking of missing annexure, taking out
printout of the payment made to income-tax authority on
behalf of parties etc.
Clerk No. 1 :
This Clerk deals with the work pertaining to TDS recovered from
Contractors/Sub-Contractors and Professionals. He is performing following duties :
1) To check the vouchers wherein amount of TDS from Contractors/Sub
Contractors and Professionals is included alongwith daily voucher
printout.
2) To take separate daily printout of Account Codes pertaining to TDS,
Surcharge on TDS and 2% Education Cess. To get these printout audited.
3) To remit the amount of TDS recovered during each month from
Contractors/Sub-contractors to Income Tax Authority (in ICICI Bank) by
filling the separate challans for TDS from Contractors/Sub-Contractors
and Professionals on or before 7 th of the next month.

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4) To check the Annexures received from various Tax deducting
Departments alongwith Daily Printout and to solve the discrepancy if any.
5) To feed the Annexures in the computers.
6) To make followup of the non-received Annexures with concerned
Departments (Telephonically as well as through DL).
7) To take printout of TDS Certificates and check with Ledger printout.
8) To send the TDS Certificates to Correspondence Dept. after the same are
signed by Officer and stamped. These certificates are to be dispatched to
the concerned Contractors/Sub-Contractors and Professionals.
9) To maintain record of amount of TDS recovered from BEST Undertaking
by outside parties. The TDS Certificates received from various outside
parties, who have recovered TDS from the BEST Undertaking are noted in
a register, a JE is passed and the amount of TDS is debited to Account 733
– BMC TDS Receipts. Since, the Undertaking is exempted from
deduction of TDS, the TDS Certificates received from outside parties are
sent to BMC to claim refund from Income Tax Authority. Whenever we
received refund of TDS from Income Tax Authority BMC the amount is
credited to Account 733 BMC TDS Receipts.
10) To take out circular informing all the Departments as and when rate of
TDS and Surcharge is changed.
11) To file quarterly e-TDS Return with NSDL on GD for Contractors/Sub-
Contractors & Professionals.
Clerk No. 2 :
This Clerk deals with work of TDS under the Works Contract Act. The nature
of work is similar to Clerk No. 1 (Sr.No. 1 to 8). Earlier there was no TDS Return as
far as TDS under Works Contract Act is concerned (upto 31.03.2005). After 1 st April
2005, due to introduction of VAT, the Clerk is required to carry out the following
work.
1) To issue TDS Certificates to the concerned Contractors in Form No. 402 ,
earlier it was in form No.40.
2) To send a statement in form No. 403, in duplicate to the authority having
jurisdiction over the contractor. In case the contractor is non-registered
one, the duplicate statement is to be sent to respective Jt. Commissioner of
Sales Tax (Administration) in whose jurisdiction the Contractor concerned
has his business within 20 days from end of the month for which the
statement relate.
3) To maintain a record of TDS deducted and paid in form 404 on the basis
of which an Annual return is to be submitted in form no. 405 to the
concerned Jt. Commissioner of Sales Tax (Administration) in whose
jurisdiction the employee carry on his business.
Computer Programme for Form No. 402 and 403 is already developed by EDP
Dept. Computer programme for Form No. 404 and 405 is being developed in due
course of time.
Clerk No. 3 :

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The Clerk deals with the work of tax collected at source (TCS) on sale of
scrap. This Clerk keeps the record of amount of TCS on sale of scrap on the basis
monthly statement received from Scrapyard Section, Oshiwara Depot. The amount of
tax collected is credited to Account 210, Surcharge on TCS to Account 211 and 2%
Education Cess to Account Code 209. This Clerks takes the ledger printout of the
above Account Codes and compare it with the monthly statement received from
scrapyard section. This Clerk is feeding the related data of the bidder in the computer
such as Name and Address, Pan No. of Contractor, amount of scrap, Percentage of
TCS etc. The amount of TCS during the month is remitted to Income Tax Authority
on or before 7 th of next month. This clerk issues half yearly TCS Certificates to the
concerned bidders. Earlier the TCS Return was required to be filed semi-annually but
since 1 st April 2005due to introduction of VAT, e-TCS Return is required to be filed
after end of each quarter. (Quarterly e-TCS Return) with NSDL on CD. This Clerk
also assists the Sales Tax Supervisor.
JE Section:
CLERK NO.1 : This Clerk deals with the work of passing monthly JE on the
basis of JE advices received from various Departments.
1) Computer feeding of monthly J.E.
Source Departments
a) Labour Financial Statement O.A. Commercial (Accounts Dept.)
b) Material - Issue/Return - “ -
c) Cost Statements - Gen & Bldg., - “ -
Supply & Transport
d) Refrigerator - Hire charges. SCAS, (PS to GM,CWO,CMO &
DEMTS)
e) Bills Receivable Allocation OAOB( Accounts Dept.)
f) Local Purchase Allocation AOMM
g) Contra Bills - South & North Consumer (South & North)
h) Electric Supply Earnings Consumer (South)
i) Ex-Employees Dues & Recovery - Cash Department
Supply, Traffic, Admn.
j) Ex-employees Reverting- Supply, Traffic,Admn. Cash Department
k) Traffic Earning & Ferry Service. Traffic Dept.
l) Retention from P.S. EDP
m) Paysheet Earning Allocation - Employees & EDP
Officers.
n) Service Cable charges - South & North DECS & DECN
o) Provident Fund OSPF
p) LTA & Encashment (weekly) EDP
q) Paysheet Earning Allocation (op.28) EDP
r) DEA on Earning SCAS
s) Cash Receivers Excess/shorts (North & South) SCS & SCN
t) Receipts from Banks (South & North) SCS & SCN
u) ICICI Bank Collection SCS
v) Canara Bank Collection SCS
w) Grainshop Reconciliation Statement AOMM

x) OBD Adjustment OAOB(Accounts Dept)
y) Compensation for Cash counters - “ -
z) Subsidy to run canteen - “ -
aa) LTA & encashment cancellation. (various Departments)
2) To follow up with EDP and relating Department
regarding monthly J.E. advices.
Clerk No. 2 : JE Section.
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1) Punching liquidation J.E. for A/c Code 611, 733, 721 etc after writing
voucher No. of the advance taken from the computer i.e. after verifying the amount
of advance taken Account No., Bill No. Subsidiary A/c mentioned on JE advice with
voucher details note which the advance amount was paid and computer feeding of
these J.E's.
2) Preparing and computer feeding of various types of J.E's such as
Adjustment J.E; Rectification J.E; cancelled cheque etc.
the
3) To attend queries of other departments as well as MCA queries.
4) To help Shri. Bombe in preparing and computer feeding of monthly J.E.
5) Attending computer maintenance work of all Section and co-ordinates with
Contractor.
Ledger Section:
The Ledger Section maintains the following main Books of Accounts.
a) Receipts Day Book
b) Payments Day Book
c) General Ledgers
d) Subsidiary Ledgers
e) Vouchers
The source documents/records of the above Books of Accounts are maintained
by the initiating Departments wherein the transactions towards income/expenditure,
deposits, loans & advances and their respective adjustments originates.
The above transactions are recorded in the General Ledgers through the Receipts Day
Book, Payments day Book, Vouchers and Journal (Journal is maintained by JE
Section) Subsidiary Ledgers are maintained for deposits/advances, wherein the
individual accounts are maintained through Receipts and Payments.
OA(L) - 1
Supvr. - 1
Clerk - 6

Supervisor 1:
1) Scrutinizing, checking & punching -
Petty Cash Vouchers -
Total - 1804 per month
Cheque Vouchers No. 3056 - “ -
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Petty Cash vouchers and cheque vouchers are punched by Cash Department
(details of party and net amount) and forwarded to Accounts Department in two
separate lots. The daily data of these vouchers is loaded in Accounts server by Cash
Dept. After receiving the vouchers by Accounts Dept., these vouchers are scrutinized
for payment in respect of booking of expenditure under the appropriate Account heads
as follows :-
a) Where expenditure pertains to past one year and if a provision exist in the
Books of Accounts, then the expenditure is booked under O/c provision.
b) Where the provision is insufficient or no provision is made and where
expenditure pertains to previous years, the expenditure (Revenue/Capital) is booked
under “Payments and Debits awaiting Corporation’s sanction.
c) Expenditure pertaining to future years is accounted under “Pre-paid
expenses”
d) Expenditure pertaining to current year is booked directly under Revenue/
Capital Account.
2) Taking printout of Vouchers and Checking the same.
3) Modifications if any in validation reports of the above vouchers.
4) Taking final printouts after modifications made from the validation reports.
5) Attending employees and outside parties various queries regarding vouchers etc.
6) Attending urgent vouchers
7) Attending ex-employees ex-gratia additional vouchers (No. 2500) in the month
of March each year.
8) Sending vouchers for noting to different Sections i.e. OAOB, OAC, OAJE(Income
Tax) and keeping a followup for receiving the vouchers back.
Vouchers with retentions such as “Bills Receivable Account, O.B. Deposit
Account, Security Deposit from Contractors Account, Earnest Money Deposit from
Contractors account, Rent, Rates, Taxes Account, Income Tax Account, surcharge on
TDS Account etc. are forward to respective Sections for noting. All petty cash and
cheque vouchers, after booking in the Ledger are returned to Cash Department by
noting the same in dispatch Book for making payment.
9) Taking daily back-up on computer

173
10) Followup of EDP's instructions, attending problems regarding systems
(computers); attending queries of the Sections Clerk and guiding & instructing
them accordingly. Arranging the vouchers serially after receiving from various
Sections and forwarding the same to Cash Department through dispatch.
11) Overall control.
12) Taking out printout of medical reimbursement cases (employees and family
members) at the end of each month, checking the same with Ledger printout and
forwarding the data to DIA and on floppy to SEDP.
13) Updating the data of o/c provision at the end of the day for balance of o/c
provision.
14) Checking the printout of monthly Abstract of Receipt and expenditure and
forwarding the same to I.A./M.C.A. After receiving the same from MCA forwarding
the Abstract to G.M. with Committee Note for approval of Committee.
15) Carrying out the jobs of Receipts/Payments in the absence of the respective staff.
Clerk No. 1 :
1) Scrutinizing, checking & punching - Petty Cash Vouchers Total - 1804 p.m
Cheque Vouchers No. - 3056 p.m
2) Taking printout of Vouchers and Checking the same.
3) Modifications if any in validation reports of the above vouchers.
4) Taking final printouts after modifica- tions made from the validation reports.
5) Attending employees and outside parties various queries regarding vouchers etc.
6) Attending urgent vouchers
7) Attending ex-employees ex-gratia additional vouchers (No. 2500) in the month
of March each year.
8) Sending vouchers for noting to different Sections.
9) Taking daily back-up on computer
Clerk No. 2:
1) Checking the south and North Remittance files with collection books for accounts
codes, total amount etc. and to inform the same to concerned departments.
2) Taking summary total account codewise (Remittance files).

3) To load daily remittance files of South division and to take a printout of the same.
4) Checking the printout with original files and modifying the entries for subsidiary
account codes.
5) Punching of Remittance files Cash North Division
6) Checking printout with original files
7) Maintaining daily the movement register of Remittance files.
8) Punching of Vouchers when number of vouchers are more on a particular day or on
absenteeism.
9) Taking printout of vouchers and checking the same in absenteeism.
Clerk 3 :
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1) Cross checking & verification of collection /Remittance files of Cash Dept.
South & North for A/c Code no., description, summary etc. and to inform the same
to concerned Departments for corrections if any.
2) All receipts in respect of E.S. Bills, Traffic earnings from passengers,
Consumers Advisory and Sales Services, Advertisements, Deposits from consumers,
contractors, employees etc., Meter connection fees, service cable charges etc. are
booked in General Ledger through Receipt Day Book. The receipts of the
Undertaking are booked under three divisions i.e. General Administration, Electric
Supply and Transport.
3) The total cash collected is entered in cash collection Book of Cash Dept. and
the same is banked at the earliest through pay-in-slips.
4) Verification of cheque/cash pay-in-slip with the pay-in-slip memo of each
collection file of Cash Dept.(South).
5) Checking validation report of Receipt Day Book with collection files
6) Checking of entries in Receipt Day Book of various receipts advices
received from Cash Dept., Consumers Dept., M.M. Dept. Scrapyard & Ticket &
Cash Dept.
5) Taking summary totals account codewise (Remittance advices)
6) Checking validation printout of receipt day book.
7) Punching following advices -
a) Traffic Advices
b) Weekly collection advices
c) Oshiwara Scrap advices
d) Cancelled Cheque advices

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e) Transfer of Bank advices
(total 500 advices per month, advices contain 30 to 40 entries on each advice)
8) Attending CCR Traffic advices, checking bank slip books and Daily
Earnings Register.
9) Monthly Reconciliation of Current A/c with -
a) State Bank of India
b) Vijaya Bank
c) Indian Bank
d) Staff Benefit Fund
e) M.V. Third Party Insurance
Fund
f) E.C.S
g) Corporation Bank
h) Bank of Maharashtra
i) Canara Bank
j) ICICI Bank
k) Global Trust Bank
l) Bank of Punjab Ltd.
m) - “ - (ESCROW A/c)
n) Bank of India (Khodadad Circle)
o) Bank of India (Prabhadevi)
p) HDFC Bank
r) Bank of India (E.H.)
s) IDBI Bank – Nariman Point
t) Saraswat Co-op. Bank
u) The Shamrao Vithal Co-op. Bank
v) The IndusInd Bank
w) The United Western Bank
10) During the process of reconciliation to contact Cash Dept. and/or personally
follow up for non-receipt of various Bank advices.
11) To attend queries of OAG & OAOB section regarding A/c. 153, 154, 152 &
605.
12) Correspondence with various departments on queries pertaining to receipts.
13) Checking of "Cancelled cheques before issue/ after issue vouchers with
cancelled cheques register.
Clerk 4 :
1) Processing monthly Trial Balance, taking printout, checking and tallying
the same.
2) Preparing monthly Abstract, checking it with Trial Balance, and
forwarding the same to CA/ACAO/ DyCAO/CAO & FA/ DIA/MCA alongwith
Bank Reconciliation Statement.

3) After receiving the Abstract from DIA, to prepare Marathi copy of Abstract
and check the same with English copy.
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4) After receiving the Abstract from MCA, Forwarding the Abstract (English
& Marathi copy) to SECY/ GM/SECY alongwith Committee Note for G.M.'s
approval, and for signature of two Committee members.
5) After passing BCR of the said Abstract, to prepare Abstract for Government
Printing Press and forward the same with covering note to the Director of
Government Printing Press to publish the same in Government Gazette.
6) To remove ledger print out quarterly of Revenue Accounts and Balance
Accounts , checking and modifying the same.
7) Updating the system with new Account Codes, description as per instructions
from SEDP.
8) Updating the Revenue expenditure Accounts with the Revised Budget Grant
for the current financial year and checking the printout with budget book.
9) Preparing all closing Statements and closing Journal Entries and checking the
same.
VARIOUS CLOSING J/Es
a) Property Insurance Fund
b) Thirty Party Insurance Fund
c) M.V. Third Party Insurance Fund
w) Electric Supply Contingencies
Reserve Fund
e) Fidelity Insurance Fund
f) BEST Staff Amenities Fund
g) Obsolences of Stores
h) Cost of Bus Tokens and Passes
i) Accrued Interest
j) Excess/shortage Stores Stock
k) Depreciation and Addl.
Depreciation
l) Assets written off during the year
m) O/c provision
n) Tele-communication
o) I.T.O.
p) Payment & Debits awaiting Corporation sanction.
q) Unexpended amount of o/c provision
r) Prior Period Adjustment Account
11) Checking of all working statements (E-1, E-2, E-3, E-4, E-9, E-13), Actual
expenditure statement with the final Trial Balance.
12) Preparing Statement of Accounts manually i.e. E-1, E-2, E-3, E-IV, E-V, E-9, E-
13, alongwith allocation statement of General Administration in English and Marathi.

13) Preparing Electricity Returns Statement.
13.A) Preparing Additional Grant Statement in English & Marathi
14) Preparing supporting Statements for “Finance Note”.
15) Preparing supporting Statements for CIRT.
16) Preparing Statement of Acutals (Revenue + capital) in English and Marathi.
17) Attending computer technicians in case of hardware/software problems
18) Correspondence with computers maintenance contractors.
19) Attending computer stationery
20) Preparing various financial institutions banks loan statements or any other
financial statements as per instructions from Dy.CA/CA/ACAO/ Dy.CAO(Sr.).
21) Taking back-up of Hard Disk and floppy.
177
22) Follow-up of EDP's instructions, attending problems regarding systems
(computers); attending queries of the staff of Accounts Department and guiding &
instructing them accordingly.
Clerk - 5
1) Forwarding Balance confirmation advices to various departments pertaining to
Suspense A/c and Subsidiary Account
2) Attending reconciliation of the above accounts with representatives of the
concerned departments and passing necessary rectification JEs.
3) Keeping a followup of Balance confirmation advices i.e. forwarding reminders to
Departments.
4) Assisting in monthly reconciliation of current Accounts with various Banks by
contacting Cash Department (South and North) or personal followup for non receipt
of advices.
5) Attending computer stationery requirement and attending technicians in case of
computer hardware problems.
6) Taking backup of Hard Disk as well as floppy.
7) Taking quarterly printout of Ledgers

8) Assisting in preparing and checking of various closing statements.
9) Drafting letters/Notes to be forwarded to outside parties/Departments in connection
with computers (Hardware and Software).
Clerk: 6
178
Paid Vouchers (Petty Cash and cheque) are received from cash Department for
posting in Payment Day Book alongwith cheques issued statement and cash payment
summary.
1) Punching of Payment Vouchers pertaining to Depot payment
2) Taking Validation printout of Payment Day Book (Petty cash vouchers and
cheque vouchers) and checking the same.
3) Taking final printout and forwarding the same to Audit.
4) Maintaining the movement register for flow of payment vouchers.
5) Punching following Advices :
a) Dishonoured Cheque Advices
b) Debenture interest warrant
advices
c) Bank advices received from various Departments
d) Cancelled cheque advice
6) Monthly Payment Day Book summary J.E.
Monthly Payment JE is prepared by debiting other payments Account and
crediting various Bank accounts.
7) Attending various queries of payment vouchers and regular voucher.
8) Assisting the voucher staff in punching, checking of vouchers.
9) Assisting Clerk in Checking various statements (monthly & yearly)
SUBSIDY SECTION:
Housing subsidy Section

179
The management has introduced Interest Subsidy Scheme to the Member of
staff of the Undertaking on Housing loans obtained from the Nationalised and Co-op.
Banks and Financial Institutions by the employees of the Undertaking.
A member of staff who have completed 3 years continuous service and confirm
in the service of the undertaking is eligible for Interest Subsidy. The interest Staff
member should attach necessary Xerox copies of the documents duly certified by
Head of the Department and there after forward the same to AGM (Audit) and CAO
& FA for further necessary action.
The Undertaking’s liability to pay Interest Subsidy is restricted to a
maximum ceiling of Rs. 3 Lacks in the case of employees and Rs. 5 Lacks in the case
of officers for housing loan. Upto September ’05 14000 Staff Members have availed
the Interest Subsidy as per monthly reducing balance method.
Upto Rs. 2,00,000/- Interest is 7.5 % whichever is less
is borne by the undertaking and Balance Interest is borne by
employee.
From Rs. 2,00,000/- to Rs. 5,00,000/- 50 % of Interest charged as above minus 1
% or 6.5 % whichever is less is borne by the undertaking and Balance Interest is
borne by the member of staff.
The undertaking have made provision for the member of staff to change the
financial Institution or to change the location of dwelling on which a member of staff
is availing the Interest Subsidy.
ChAAI - 1
OA - 1 (Loan)
Supvr. - 1
Clerk - 6
SUPERVISOR:
1) To check the monthly payment of arrears & recovery of Interest subsidy under
code 086.
2) Checking of Vouchers/Bill for the payment of EMI to various
Banks/Financial Institutions/HDFC with EDP listing.
3) Calculation of six monthly Interest Subsidy of Banks/ Financial Institutions.
4) Attending Audit queries & make necessary adjustment in respect of payment
& recovery.

5) Closing of monthly Payroll & to send the floppies to EDP alongwith the
closing advice.
6) Providing Annual Data for Administrative Report
7) Reconciliation of 086 with Ledger A/c 1943.
8) Typing of letters & to take out the format letters regarding the matters of SMA
as per requirement.
9) Calculation from beginning of the cases for the employees who have
dismissed & again reinstated.
10) Attending discrepancies & inquries.
Clerk No.1:
1) Receiving despatch of Interest Subsidy files from Audit Dept.
2) Entering the details of loan on compilation Sheet.
180
3) filing of Authority letters of HDFC in respective files.
4) Preparation of list of New India Co-op bank to stop the deduction under code
184.
5) Checking of details of files of Interest subsidy files.
6) Preparation of N.O.C. for salary deduction.
7) To attend the Final Bills. Receiving the lot of final bill, check with the
computer data and those who are availing the Interest Subsidy. The calculation of
payment and recovery and forward the bills to OAOB
Clerk No.2:
1) To work out the difference of Interest Subsidy paid to those employees who
have changed the financial Inst.
2) Modifications regarding change of EMI & Rate of interest & to take the
revised printout.
3) Sending DLs to employees who have not provided correct information &
attending the same.
4) Checking of details of files & to workout the Interest Subsidy.
5) Searching of Interest subsidy files & help to arrange six monthly files.
6) Any other office work as per instructions from section incharge.
Clerk No. 3 :
1) Preparation of Vouchers of EMI payment of various s banks/financial inst. as
per the EDP listing.
2) Entering the details of Cheques in register & dispatch the cheques to the
Correspondence Dept.

3) Modification regarding EMI & other details connected with HDFC bills.
4) Any other office work as per instructions from section incharge.
Clerk No. 4 :
1) To workout the difference of Interest Subsidy to those employees who have
changed the financial inst. & changed the location.
2) Modifications regarding change of Institution.
3) Typing of letters dictated by the officers.
4) Half day work of writing the dispatch letters to be sent to SMA.
181
5) Preparation of Receipts of Rupees 200/- for starting the deduction of main
borrower & the defaulter, preparation of challans for starting deduction recovery
(defaulter cases) .
6) Any other work as per the instructions from the section incharge.
Clerk No. 5 :-
1) Working out the difference of Interest Subsidy to whom provisional payment
had been made & to feed the amount of recovery in recovery file under code 086.
2) Recovery of subsidy due to Change in Rate of interest.
3) Recovery of interest subsidy paid in excess upto 31 st March & attending the
queries & sending DLs to various employees.
4) Any other work as per instruction s from the section incharge.
Clerk No. 6 :-
1) Punching of data & amount of Interest Subsidy in subsidy & recovery files
under code 086 & to take out the printouts.(No. of files appox. 250)
2) Inserting the loan details from the files of salary deduction, to process the
files in correct option & to take out printout for the calculation of interest
subsidy (No. of files 200 per month) .
3) To workout the six monthly subsidy payment of HDFC, ICICI & LIC (No. of
cases approx. 50).
4) To attend the various problems regarding Computer system with EDP
personnel.
5) To attend Audit queries regarding monthly payment & recovery.
6) Calculation from the beginning of the cases for the employees who have
dismissed and reinstated.
7) Maintenance of Computers & Printer, to keep the follow up for attending the
complaint in case of repair.
8)Preparing the Payroll floppies, letters of closing advices and forward the same
to
EDP.
9) Daily Backup of DBF files & other than DBF (2 backups).

182
10) Helping to other staff as regard to Computer work.
11) Search for employees files & arranging the six monthly files after post Audit.
12) Any other work as per instructions from sectional incharge.
NOTE : Supervisor & All Clerks are attending Telephonic enquiry of employees as
and when required.
OAOB :
The Outward Bills Section of the Accounts Department maintains detailed
records of Bills Receivable Account and Outward Bills Deposit Account. It deals
with the work of recovery of Outward Bill memos initiated by the various
departments of the Undertaking for work carried out, materials supplied or services
rendered by the Undertaking to Outside parties/employees & Officers. Recovery of
rent in respect of Officers/Staff Quarters, Housing Societies un the Hire Purchase
Housing Schemes and premises rented to outside parties.
OA 1
Supervisor 1
Clerk 5
Supervisor
Work connected with HPHS i.e. follow up of monthly instalment of the
Societies. Refund in case of HPHS (initial deposit), giving certificates of loan
balances for I.tax purpose. Preparing Final Statement of Account of each society
(Udyan, Rajdoot), yearly compilation of recovery on the basis of advices
received from Est. Dept, Bldg. Dept and advising to society for recovery if any
Noting JE and voucher. Attending Suppl.Final Bills of VRS employees. Assisting
for refund cases in respect of staff quarters. Data entry on computer. To assist
OA in preparing Bills Receivable Statement & further follow up. Carry forwarding
attending enquiries - staff quarters. To look after the work of OAOB in absence
of OAOB. Outstanding of various agencies and compliance report ever six months.
Clerk - 1
On receipt of vacation advices and paid electricity
bill from Estate Dept. & bldg., report from bldg.dept. the
deposits are refunded accordingly. Incase of retires refund
is included in Supp.. F.B. Incase of employees who were
occupying staff quarters after separation from the
services of the Undertaking an amount of Rs. 31,000/- is
kept under account code 152. After receiving vacation

and other necessary documents received from various
departments, refund bill is prepared. If an retired
employee does not pay the rent same is recovered from
this deposit. Forfeiture of deposit is done by this
clerk. The advice is received from Estate Dept. on the
basis of these advices an entry is done in deposit register
and after audit of the same an advice for passing JE is
forwarded to JE Section. Calculation of rent and Rent bills
(OB Memo) apoprox. 150-200 in case of ex-employees are
prepared and printout is taken monthly, certifying account
codes in respect of rent. Attending cash remittance files
for verifying amount deposited regarding initial deposit
and allotment deposit of deposit register – South & North
(A/c 155) attending enquiries, update the printout
(yearly). Reinstated cases are attended by this clerk. If
an employee is reinstated after dismissal, cancellation of
OB Memos in respect of rent recovery is done and advice
for paysheet recovery is given. If he is not reinstated the
recovery is made through FB/OB Deposit. For refunding
allotment deposit necessary advices such as Bldg. Report,
Electricity Bill report and Suppl. F.B. are required if such
reports are not available then separate list for want of
Bldg. Report, Electric Bill cases are forwarded to Est.
Dept. for follow up. Reconciliation of Account Code 155.
To attend Final /Suppl. Final Bills of all ex-employees. To
attend enquiries regarding Staff Quarters.
Clerk - 2
183
Attending computer maintenance work of all Sections and co-ordinate with
the Contractor. Attending cash remittance files in respect of account code 152 and
605. Noting of JE's and vouchers in respective registers such as B/R, R/R, OBD
Register etc. Preparing monthly allocation statement, preparing arrears statement
of rent recovery and forwarding to Welfare, Estate, Personal, Maint. (South)
(North) etc. This statement is forwarded by 10th of every month. At the time of
Auction, bidders deposits certain amounts with us and the advices of the same are
forwarded to this section. On receipt of such advices an entry is made in the
outward bill deposit register (Account 152) OBD adjustment statement prepared
and sent to JE Section for preparing JE. Carry forwarding of B/R register and

assisting OA in preparing yearly, monthly statement. Reconciliation of A/c Code
152 & 605.
Clerk - 3
184
Maintain computerized register of Officers’ Quarters
and outside parties. Checking the data, changes in the
programme. Rent recovery of officers quarters and
outside parties, allotment, transfer vacation advices
received from AGM(C) (monthly 50) calculation of arrears
of recovery/ excess recovery (incase of vacation) and
advised to EDP by 10th of every month. Preparing
statement of recovery in respect of servicing and garaging.
These advices are received from Transp. Engg., Tel.
recovery advices from Tel. Dept. and advices sent to EDP
for recovery. Petrol recovery (approx. O Memos 300),
checking of listing of account code 112, 123, preparing OB
memos for rent recovery in respect of officers who occupy
quarters even after separation, who have been granted
Special Extra Ordinary Leave. The records of rent recovery
of Officers Quarters has been computerized on the same line
as staff quarters. The changes are made in the programme
which is then copied on the floppy and forwarded to EDP.
The listing received from EDP and the printout of monthly
rent recovery report which is attended by EDP is then
checked with the cases advised.
On receipt of advices from Estate & Audit Dept. for rent
and property tax recovery of outside parties, the arrears of
rent, property tax etc. are calculated and changes are made
accordingly in rent recovery register and R.R. bills. By 15 th
of every month these bills – approx. 250 – 300 per month
are then forwarded to the parties concerned. Since, the
work is in process of computerization.

Attending Supply Final bills of A & B Grade Officers.
Carry forwarding work of officers quarters, rent recovery
register. Attending enquiries of outside parities.
Clerk - 4
Receives OB Memo from various Deptt. Monthly 250 to
300 memos are received, scrutinized to make entry in B/R,
after audit of these memos, same are sent for typing.
Typed memos are compared and forwarded to concerned
dept. for further despatch to outside parties. Noting of
refund bills in respect of deposit taken from the parties
for certain job scrutinize and posting of deposit receipts in
AGS Register regarding scrapping of material by Stores Dept.
Attending Journal entries for confirmation of OB Memos
(monthly 25) carry forwarding, B.R. & O.B.D. register,
certifying Account Code, to attend enquiries from various
departments regarding OB Memos, noting of vouchers.
Clerk - 5 :
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To attend other advices like Termination of Leave-lincese, reinstatement cases,
cancellation of final bills. Take monthly printouts of rent recovered of staff. Refund
of initial deposit to employees in service occupying staff quarters. Attending final
bills, supplementary final bills to attend enquiries. The possession, vacation and
transfer advices are sorted and the rent to be recovered is calculated and entered in the
respective programmes. The amended list is loaded and the floppy is forwarded to
EDP Dept. for effecting the recoveries through paysheet. The listing received from
EDP is checked with the advices forwarded and the changes if any are made
accordingly. This Staff Quarters work is fully computerized.
NOTE : Supervisor and all Clerks attend telephonic enquiries as well as enquiries of
each table when the employees/officers visit personally to enquire. Many a times in
absence of a particular clerk his table work is performed by the other Clerk as per the
need of the hour.
GENERAL SECTION

186
Besides attending to the establishment work, various types of
payment bills, refund and miscellaneous bills are initiated by General Section. Refund
bills of EMD/SD, payment of lease rent, monthly, quarterly, yearly to various parties,
water charges and property tax certified bills are received from bldg dept i.e. XEN
(BS), XEN (BES), XEN (BWS) the bill memos of these bills are prepared by General
Section. Along with these, the Books of Accounts of PF Trustees are also maintained
General dispatched of Accounts Department is also being handled. All water charges
bill memos are to be prepared on or before 5 th , 15 th , and 25 th of every month.
As per the mandatory provision of P.F. Act, the inspection charges are to be
paid to RPFC by 15 th of every month and monthly return of PF payment in Annexure
‘A’ is to be filed on or before 25 th of every month.
Dy.CA(II)
Supervisor - Post vacant
Clerks - 7
Nature of work done :
Clerk No. 1 : Water and Property Taxes Bills
Property tax bills and water charges bills are
initiated by Clerk No. 1. There are about 24 wards of MMC
which send about 150-200 bills each. About 3 days time is
required to prepare these bills for each ward. The average
transactions of Water & Property Taxes bills are 44 per day.
1) Prepare 44 bills in a day yearly, half yearly, quarterly,
monthly as per the due date of bills with calculation of
prepaid/OC/P&D as case may be.
2) Prepaid bills are external in daily bill register as well as
in the Water and Property register.
3) Scrutinising of old records in case of old bill received from MMC and other
organization.
4) Telephonic enquiry with various Ward Inspectors of MMC.
5) Noting the complaint regarding final assessment of Ratable Value.
6) To carry forward the registers i.e. Water Tax and Property Tax once in a year.

7) To give figures in respect of Property tax and Water Tax for the provision of
Budget Estimate every year.
8) To make OC provision of Water Tax every year.
9) To handle dispatch table as and when dispatch Clerk is on leave.
Clerk No. 2 , Rent & Misc. Bills:
187
1) Rent bills for the Undertaking's property
located elsewhere,. To prepare Payment bill Memos of BPT,
MCGM, Collector of Mumbai, Tahsildars, Central/Western
Railway, MHADA etc. are initiated. These payments are to
be made monthly, quarterly, or yearly as case may be.
2) Various other types of bills prepared by
different departments are noted in the miscellaneous
register.
3) Bills of reimbursement of medical expenses and
uniforms to lady sepoys and clothing requisition for male
sepoys are initiated.
4) Various other misc. bills are initiated as and when required.
5) Voucher nos. are to be noted and posted in the concerned registers.
6) General filing and CAO & FA’s papers filing.
7) To carry forward the misc. registers every year
8) To attend telephonic enquiry
7) To carry forward Rent& MCGM register once in a year.
8) To give figures of rent for provision of Budget Estimates
9) To make OC provision once in a year.
Clerk No. 3 & 4 : Provident Fund:
Maintains the Books of Accounts of Provident Trustees.
Maintains the following books -

1) Payment
2) Receipt
3) Ledgers
4) Journals
188
Details of payments are received from the
payment vouchers and cash despatch book/cheque
despatch book gives the data for receipts.
5) 3 monthly JE's regarding Committee contribution,
P.S. recovery and Inspection charges are prepared.
6) Reconciliation of Receipts and payments with Cash Department.
7) Preparing Trial Balance Sheet for filing monthly returns.
8) Work related to PF investment - categorywise posting, JE in respect of
gain/loss on maturity of investment etc.
9) Attend enquiries.
10) Inspection charges to be paid to RPFC before 15th of every month -
a) Calculate the Insp. Charges
b) Prepare bill and get it audited.
c) Despatch cheque to bank.
11) At the end of the financial year, the accounts
are to be finalised. Therefore, all work relating to
Closing of Accounts have to be done.
12) Work in coordination with the PF Dept. and Cash Dept. The monthly
returns in Appendix A are to be submitted before 25th of every month.
Clerk No. 5 : Despatch
All In and Out despatch is being handled by
Clerk No. 5. Besides, he also lends a helping hand in the
work of EMD/SD refunds.
Clerk No. 6 : Refund of EMD/SD
Bills for refund of SD/EMD/ESD is being initiated by Clerk No.6. Details
of work done are as under –

1) Attend remittance files received from Cash North and South Zones.
2) Check the refund advices received from
department concerned with the registers.
3) Prepare refund bills.
4) Note the voucher nos. and post them in the register.
5) Prepare JE's for forfeiture/ adjustments etc.
6) Reconcile EMD/SD/ESD payments/receipts monthly.
7) Attend enquiries of contractors.
8) Keep correspondence with outside parties.
9) Refund advices are referred back in case of discrepancies.
189
10) The printouts are to be taken of various
statements for auditing purposes. Particulars regarding
voucher nos. are to be updated.
11) Daily receipts are to be tallied with receipt day book. To enter JE Nos. of
OB Memo and forfeiture of EMD/SD in the respective register.
Supervisor – Establishment:
A) Appointment:
A person come with a I.D. note from Personnel Dept. where his name,
designation and Check Nos. are given.
i) To post him/her in a section as per CA’s instruction.
ii) To issue him/her time card
iii) To accommodate the person against vacant vacancy
iv) To note his particulars in staff Record Register
v) To update on roll position.
B) After 10/15 days we receive Appointment papers from Personnel Dept.
i. To take all the particulars on staff Record from
appointment papers i.e. to note his starting salary, date of
joining, designation, date of birth, accommodated against
vacancy, Superannuation, Date, Caste, Residential Address
etc.
ii. To prepare his S.R. file and file the papers.

iii. To send back appointment papers, received from CPO to
STK for further action.
iv. To prepare F.T.T. statement and file in his/her S.R. file.
C) Transfer from other dept. to this dept.:
i. To post his/her to the Section as per CA’s instruction
ii. To issue him/her time card
iii. To take out taking over duties note
iv. To accommodate him against vacancy
v. To update on roll position
vi. To note in S.R. Register
vii. To follow whether his/her S.R. file and set of Identity
Card cum Bus
Token is received.
viii. Make necessary changes in his/her Bus Token.
190
D) Promoted/Transfer from this Department to other Department :
i) To note in S.R. Register.
ii) To update on roll position.
iii) To note the vacancy and put up Requisition to CPO for filling the
vacancy if necessary.
iv) To send his S.R. file and set of F.T.T.
v) To send set of F.T.T. to corresp. for cancellation.
E) Expired employee :
i) After received the message from the family members of expired
employee to collect Rs. 4000/- from Cash Dept. And make
arrangement to hand over the family member of expired employee.
ii) To forward death certificate to P.F.
iii) To prepare the S.T. Slip. of the expired person.
iv) To send Requisition for filling the post.
v) To initiate the final bills of expiry staff.
F) Dismissed Employee :
i) To send copies of order to all concerned.

191
ii) To collect F.T.T. from the staff concerned. Other actions as stated
above.
G) To sort out the dispatch regarding VIPs letters pertaining to the Accounts
Dept.
H) Confidential Report of A & B Grade Officers :
i) To get the printed forms from Personnel Dept.
ii) To get the particulars of the officers.
iii) To fill the leave record of the officers.
I) By Resignation/Voluntary Retirement :
i) To send a letter of Resignation alongwith proposal and S.R. file to
CPO, CAO&FA for approval.
ii) After receipt of resignation letter duly approved by CAO&FA to
intimate employee concerned by a letter.
iii) To prepare S.T. slip and send to concerned departments.
iv) To send requisition to CPO for filling of vacancy.
v) To collect F.T.T. from employee.
vi) To handover Ex-employee F.T.T to the concerned employee for
one year and necessary entries are made and obtain his/her
signature in the register.
vii) To certify his/her final bills and send to SMA.
viii) After receipt of intimation from Cash Dept. to send letter that final
dues are ready for payment.
ix) To issue identification note.
x) To inform him about payment bill and other dues.
J) By Retirement :
i) To issue him a letter in six month advance from due date of
Retirement.
ii) To send Service Termination Slip to the concerned Department.
iii) To collect the cheque and bills of 90% P.F. from Cash Department
iv) To collect F.T.T.
K) Issue of Wrist Watches:
i) To fill up the option forms in triplicate by the concerned employee
and certified from the CA.
ii) To forward the option form copy to CPO & IA and third copy to be
filed in S.R. file.
iii) To intimate the employee about the time place of presentation of
Wrist Watches

192
iv) If the wrist watches are not collected by the concerned employee to
make necessary arrangement to handover the wrist watches.
L) To revalidate the lapse post when the vacant posts are filled.
M) To prepare monthly on roll position of staff and Quarterly statement
N) All other work pertaining to Establishment section emerging from time to
time
O) Checking of water and property bills
P) Checking of EMD/SD, Rent and misc. bills and
Q) Work assigned by Dy.CA(II) and other Officer.
SMA Section Accounts Department ( Backbay Depot )
This Section deals with work of attention of final bills & supplementary final
bills which are received from various Department of the undertaking. Credit Balance
.amount pending in the account of retired /dismissed employees is also recovered
from their final bills after accounting the same. The advises of loan installments
recoveries also forwarded to EDP Department in case of personal loan obtained by
member of staff from Co.Op.Banks / Patpedhis and other financial institution. The
stop deduction advices of loan installment from salaries of the employees also
forwarded to EDP. The contribution of Union levy recovered from the salary of
employees is also paid to concerned unions by preparing vouchers. The advance bills
of consumers & Credit Society are prepared after taking into consideration of
payments dates of different cycles. The recoveries of premium LIC /Tata AIG / Max
New Yark /SBI / PLI insurance company’s are made & cheques of remittance of
concerned Institution are delivered. The recoveries of Housing loans are made from
the salary of member of staff those who are not enjoying Interest subsidy facility and
remitted to concern financial Institutions/ Nationalized Banks as the case may be.
Details of clerk wise work
allocation is given below: -
Supervisor – vacant
Clerk - 5
Clerk No. 1 :
1) Monthly about 450 final bills and supplementary final
bills are received for verification of grains recoveries,

ecoveries of festival advances, C.B. recoveries, etc out of
which some bills need to be C.B. allocated which take a
period of days together as preceding months/years
paysheets are to be checked till the month in which
employee has received the payment sometimes to visit
depot TK Depot for paysheet record.
2) Taking out paysheet files from EDP racks keeping the
same back and the records of EDP for filing on racks. Also
to attend cancelled final bills received from Cash Dept.
arrange to pay as the case may be.
Clerk No. 2 :
193
1) Allocation of the work of C.B. (Credit
Balance) and other codes as 036, 049, 110, 140, 142,
145, 147, 160, 161 , 169, 170, 171 to 173, 180, 181, 182,
191 and (All Unions) 196 etc. All the advices pertaining to
these code are sent to EDP Dept. cyclewise on the
prescribed dates of EDP's computer programme and to
attend exception reports of the same. 2) To receive
C.B. listing tables from I.O. Sup. EDP which are checked
and forwarded to D.I.A, EOT, Society, Sr.AOT cyclewise
and before 5th of every month. After receipt of
various other codes printout from EDP the same are
checked and verified with the advices and if any difference
is found the concerned department is to be informed
through D.L. and despatching of original listing to
Accounts Dept. (JE Section) Preparation of voucher bills
in cases of payment to BEST Co.op. Cr. Soc. BEST Cons.
Soc. under codes 147, 180, 181, 182, 191 etc after
preparation of monthly statement from cyclewise
summaries of the month and deducting C.B. allocation
registers total from the said codes. C.B. register is to be
verified and Personal follow are to be kept in cases of
these bills. For journal entries if any to visit the Accounts

Dept. Advance payments against any codes are also to be
adjusted from these bills. Other codes bills such as 145,
160, 161, 162, 169, 174 (140, 170, 171, 172 & 173) 197
which are also to be prepared before 15th of every month
after verifying cyclewise summaries of all these codes for
the month. Remaining procedure is as above
194
The bills for Union contributions through salary
under code 196 for all the 09 unions are to be prepared
with the help of Divisionwise Summary figures obtained
from EDP Dept. and after adjusting administrative charges
from the said bills. Procedure as above.
Preparation of Advance Bills, against Cycle 1, Cycle
2 and Cycle 3 to BEST Co.op. Cr.Soc and Consumer
Society, Bills for Rs. 40 lakhs Rs. 40 lakhs and Rs. 70
lakhs respectively and 80% Advance bill in favour of BEST
Con. Soc. All these bills are prepared after taking into
consideration the payment dates of different cycles.
Issuing of pay-in-slips in triplicate to Cash Dept.
in cases of employees who desire to pay C.B. in cash to the
Undertaking as per their payslips. And to arrange to refund
the C.B. amount (EDP's deduction in Payslips) when C.B.
payment receipt is received from Cash Dept., by advising
to EDP Dept. at the time of payroll.
To visit Cash Dept. to take entries from Ex-employees Register maintained
by them for code 197 and 145. Divisionwise-supply, Transport and General
Administrative which is to be traced out from Cash Dept's Register which consists of
about 20 to 30 pages of allocation register. This is to be recovered/or paid in bill
of code 197 & 145 respectively.
Every wage bill/accident bill/medical compensation
bill etc prepared by Depot Time Keeping Dept. is sent to
SMA Backbay for certifying C.B. if any which is to be
verified from the payslips and certify accordingly and
arrange to pay in current months paysheet Inspite of

this yearly reconciliation of all the above codes is to be
done for which monthly reconciliation is to be tallied
from available records.
Clerk No. 3 :
195
There are about 85000 policies premia recovery
through paysheet of all the employees of the Undertaking
amounting to Rs. 2.25 Cr. which is deducted and
remitted (Previously only 45000 policies with Rs. 90
lakhs only) to LIC of India, SSS Dept. Santacruz a
cheque by hand delivery before 11th of succeeding
month to enable the Undertaking to receive service
charges from LIC of India. Alongwith with Cheque listing of
exception + not recovered due to CB is also handled over.
New Duties : 02 New Codes are allotted to Max New
LIC Code 194( 0 0002) & TATA AIG 194(00001). The bill has
to be prepared of above two company (Max & Tata) on 5 th of
every month. Cheque should be ready on 15 th of every
month. For preparing bill of Max & Tata to collect listing
from consule room(EDP) one copy of listing to be given to
employee of Company who visits SMA(BB). The work of
reconciliation of Code 189, 192, 193, 194 (1 & 2).
LIC Bill is prepared by 10th of every month by
considering cyclewise paysheet, summaries and retention, if
any, which is forwarded personally to Audit Dept. to
enable to obtain cheque before 11th of the month to be
hand delivered to receive service charges from LIC. The
cheque is to be collected from Cash Department after
completing required formalities and subsequently handed
over to LIC counter(Santacruz).
Employer's certificate of premia remittance is
issued to LIC if employees are required to produce the
same for any period of time for any policy to enable them

to receive their survival benefit claim or maturity claim of
the policies.
196
Likewise for Death claim also nominees of the
deceased employee policyholders are issued such
employer’s certificate of premia recovery in cases so
demanded by the LIC Office for any period for any policy to
enable to settle the death claims at the earliest. For this
payslips are to be confirmed at our end.
Recovery under code 192 (Jeevan Suraksha
Policies - with 100% Income Tax rebate). Same
procedure is followed as per Code 189.
Recovery under Code 193 - POSTAL LIFE INS.
There are about 2000 Postal Life Insurance Policies Premia and recovery
about Rs. 4.90 (compared) to Rs. 2.80 lakhs in June 1997) is effected and
remitted to General Post Office before end of the month. The policies have been
tremendously increased as compared to previous five years figures. The printout
of the PLI recovery is to be taken from our Account Dept's computer as the PLI
job is still not taken on payroll programme at EDP Backbay for which concerned
clerk has to visit Account Dept. to take out the printouts of PLI. The new additions
of policies and stop deduction of PLI have to be entered on PC in EDP dept. by
concerned Clerk. The bill amount has to be tallied alongwith various printouts GP24
& listing. The bill has to be prepared and handed over to DIA. The cheque is to be
collected with listing 8 copies (4 PLI + 4 our) is remitted to GPO on or before 30 th of
every month. The BEST earns commission. Those employees’ who want to
discontinue policy, whose policy mature or surrender policy approach SMA Section
for letter to obtain pass book from GPO. The commission on premium has to be
claimed in prescribed format and same is to be handed over to G.P.O. All commission
cheques’ received from LIC & Post has to be remitted to O.S.Cash. To attend
queries of employees of LIC, PLI etc. and give them replies.
Clerk No. 4 :
There are about 310 Co.op. Banks/Societies and
about 40 financial institutes (as compared to about 310
Co.op. Banks and 72 financial institutes before five years)
with increased number of branches at present stage for
both the recoveries i.e. recoveries under Code 179 and
176. This deduction of loan instalment against Code 179
is about Rs. 141029171 lakhs and against Code 176

(Hsg. Institute) is about Rs. 4,18,72,042 lakhs (as
compared to Rs. 50 lakhs and Rs. 2.14 lakhs respectively
before two years i.e. in March 1999). New India 184 –
Rs. 3,07,73,083/- About 700/800 letters for salary
deduction of loan instalment either for the loanees or
for the sureties are to be attended for which Bank covering
letter, Authority letter under Section 49 and BEST's Consent
letter (incase of loanee) etc are to be verified and checked
and these letters are to be recorded in register cyclewise,
bank codewise, paysheet no.wise & Check No.wise.
Likewise 'stop ' letters are received from Banks/societies
to 'stop' recovery under code 179/176. These are about
200/250 every month. The correct bank code, P/S No.
Check No. and amount are to be verified from our records
and sent stop advice 'stop' to EDP Dept. with keeping due
records in our Register.
Separate special recovery officer's (SRO) orders are also required. These are
also to be attended with preference for deduction of loan through paysheet.
197
Bills for all the Bank/Societies are to be prepared
by considering cyclewise summaries under code 179/176
and retention amount, if any, and when tallied with, the
total remittance bills then forwarded to Audit Dept.,
alongwith statements and summaries.
Covering letters for cheque remittance in duplicate
and envelops with full postal address are to be prepared
to arrange for despatch cheque through cash,
correspondence and post office. Give details letter and
sent to Colaba to Mrs. Kale by Hand delivery. N.P. Letters,
Ch.No. & P.S.No. & S.R.O. Order letter sent to Institute for
necessary action. Also stop deduction of Bank letter work
originally pertains to supervisor work. 3/4 days visit to
Cash Dept. also for attaching ready cheques to the
envelops and list of employees to all Banks/Societies. If
some cheques are returned from postal authorities, which

are to be represented either by new bills or cancellation
of cheques are to be passed with journal entries and
arrange for repayment to the concerned loanee/ witness of
members of staff.
Some cheques like HDFC Ltd., LIC H.F. Ltd. housing loan recoveries are
sent hand delivery also.
198
Daily about 20/25 consent letters (N.O.C.) from
the Undertaking to the Bank/Soc. who is disbursing loan
to Undertaking's employees, for which employees' latest
payslip is to be accounted practically and if found
sufficient, earnings N.O.C. (consent letters) are issued in
duplicate after due entries in our N.O.C. register. Even
non-eligible employees' payslips are also required to be
checked calculated when they approach us for N.O.C.
which consumed much time per case.
Inspite of all the table work many enquiries from the
Undertaking's employees for recoveries under 179/176
either personally or on phone and enquiries also from Co-
op. Banks/ Societies officials from their different branch
offices, are to be attended which also consume much time.
Yearly reconciliation work of Code 176/179 is also to be done by
verifying monthly total remittance to banks/societies retention and credit (C.R.)
item etc. for which personal visits to Accounts Deptt. are to be arranged for
several days and to tally the reconciliation with the final computer figures
available with Accounts Codes of the said payroll codes.
Clerk No. 5 :
About 160 Co-op. Banks/Patphedies and about 30 financial institutes loan
recoveries are effected through paysheet under code 176, 179 & 198 etc. The
deduction papers of each bank/societies are sorted out and arranged serially bankwsie
and advised to EDP Department through their format for punching and checked
out when received back. This programme is done cyclewise as per the dates of
closing programmed by EDP Department. In the same manner the stop letters
received from various banks/ societies are attended for the deletion under
codes 176, 179, 198, etc. from salaries of employees. To record all such entries in
the new inclusion register and stop register for our future records, cyclewise,

199
paysheetwise and check numberwise and bankwise. To prepare all bill
vouchers of these banks/societies and financial institutions to be forwarded to Audit
Department. Preparation of addressed envelopes to be forwarded to Correspondence
Department for despatch of cheques and bank-listing.
To attend enquiries regarding bank/ society loan
recoveries/witness recoveries etc. and also to attend
Bank/Society officials for their enquiries and queries.
Supervisor No. 1
SMA Backbay, carries the work of (i) final dues bills (ii) credit balance
and other code's bill work (iii) LIC/PLI premia recovery and remittances to LIC
and GPO respectively and (iv) Co-op. Bank/ Societies/financial institute's recoveries
under codes 176, 179 & 198 etc. In connection with all the above mentioned
works checking is done as to C.B. allocation in case of final dues bills,
checking of bill vouchers in cases of LIC/PLI Bills and other code bills such as
Co-op. Cr. Soc./Consumer Credit Society and all the bank/ societies and financial
institutes bills, before forwarding the same to Audit. To handle any table
work in case of absenteeism/leave availing of any of the clerical staff.
Inspite of all these handling of employees' enquiries
and Bank/ Societies Official's enquiries in connection with
their recoveries and LIC/PLI recoveries etc. also.
Reporting to the immediate officers regarding
working/suggestions in working of the SMA Section
from time to time and visiting to the LIC Office/G.P.O.,
PLI/Housing institutes as and when required to be visited
for settlements of queries if any.
Other supervisory work such as maintenance of
leave records, attendance book etc. of the staff in SMA
(Accounts) Backbay and supervision of work allotted to
each Clerk for smooth working of the Section.
ESI SECTION
State Government has given exemption from 1-1-1997 to BEST Undertaking
from compliances of Employee’s State Insurance Scheme. However,
labour/employees engaged by Civil Contractors and Canteen Contractor are covered
under ESI Scheme. In case of canteen contractors labour/employees, ESI
work/formalities is being carried out by the Consultant, appointed by the association
of the canteen contractors under rthe supervision of Welfare Department.

200
In case of labour/employees engaged by Civil Contractors to carry out the
work of construction awarded by Building dept, ESI compliance/formalities are
carried out by ESI Section of Accounts dept. with the co-ordination of Building
Department. The working of ESI Section is enlisted as under :-
Sup.(P) - 1
1. Copy of work order is being received from AGM(C)'s office as and when
contract is awarded to the contractor .
2. Whenever there is new Contractor cyclostyled note has to be sent to the
concerned zone in charge requesting them to ask the said contractor to comply
with the ESI formalities - File maintained.
3. Contractor fill up the declaration forms along with the return of
Declaration form (three copies) in respect of employees engaged by him for the
work in question and submit the same to ESI Section. After scrutinising the said
forms and after making entry in the register ESI Section submit the said forms to
the Manager, Local Office Colaba, ESIC, Colaba, Mumbai 400 005. ESIC give us
one copy of return of declaration form as an acknowledgement - File maintained.
If the forms are not submitted by the contractors in time and if there is
considerable delay then in that case contractor has to give letter, addressed to the
Manager, Local Office Colaba, ESIC, Bombay 400005, stating therein reason for
late submission of declaration forms.
4. After 8/10 days, ESIC allot insurance numbers to these labours and they
issue us temporary slips and those temporary slips are to be handed over to the
contractors after taking their signature on return of declaration form - File
maintained.
5. Normally daily we receive xerox copy of attendance /wage register
duly signed by the contractor, Head of the Department and Audit Dept., In the
xerox copy of attendance register nature of work; Month; Name of the employees;
Insurance numbers of these employees, No. of days present, salary paid to these
employees; their signature and revenue stamp, if necessary, are to be verified
with the original attendance/wage register. Contractor should submit xerox copy
of attendance register to the ESI Section on or before 10th of following month and
whenever attendance is received after 10th or so for any month, penalty and interest
is charged for the same.
6. As soon as we receive copy of attendance/ wage
register, after giving our reference no. we feed all the
particulars mentioned in the attendance register in
computer and after feeding all the information in the
computer, ESI recovery advices are being sent to the
concerned zone in charge to make ESI recovery from

their bills which are routed through ESI Section - Register
maintained.
201
7. On about 15th of every month, we prepare bill
for ESI payment and for this purpose computerised
print out of summary of wages, ESI contribution, Total
contribution, total of penalty and interest if any, (job 15)
has to be submitted along with bill, register and approval
of the Head of the Branch i.e. CAO & FA and after
approval from Audit Dept. bill should be handed over to the
concerned clerk of Cash Department. ESI Payment is
required to be made to the State Bank of India on or before
21st of every month. Two challans, one for regular
payment and another for penalty along with cheque are
to be submitted to the S.B.I. and immediately SBI issue us
token for the same and after 15 days SBI issue us paid
challan file maintained.
8. Each and every ESI Recovery advice has to be
entered in the Ledger register of all the contractors and it
should be compared with the bill register in which bills
routed through ESI Section are entered after ascertaining
ESI recovery as per our advice and afterwards these bills
are forwarded to the Audit Dept.
9. In the second week of March and October
every year, D.L. is required to be sent to all Zones
regarding submission of attendance register and some
information from the contractors as the same has to be
incorporated in the computerised return of contribution -
Contract labour file maintained.
10. Six monthly return of contribution has to be
submitted to the Manager, Local Office Colaba, ESIC,
Mumbai 400 005, on or before 11th MAY and 12th
NOVEMBER of every year i.e. 45 days after the contribution

period is over as there are two contribution periods viz. (1)
April to September and (2) October to March. Total wages
and ESI contribution of six months should tally with the
challan amount for those six months.
202
11. As soon as information received from all zones
regarding continuous service of the contract labour
employees in the month of April and October, same has
to be incorporated in the computerised return
contribution . Each and every page of return of
contribution has to be signed by the concerned In charge
of ESI Section.
Total four copies are required out of which three copies are to be submitted to the
ESIC, along with covering form and one copy be retained as Office Letter in Form
No.6, copy - File maintained.
12. We receive letter or phone from ESI Inspector
regarding inspection of our Depot and as well as depot
canteen contractor's employees and for that purpose
following files are required to be kept ready.
1. D.L. is to be sent to the concerned department, T.K., C.W.O. and
canteen consultant for production of record.
2. Challan file
3. Inspection file
4. Inspection Note Book
5. Letter head
6. Register 32
7. Return of contribution file
8. List of Board of Directors
concerned depot and
departmental stamp
10 Ledger book
11.Computerised statement of
ESI contribution
12. Muster roll
13. Accident register
13. We receive permanent identity cards of the contractors’ employees from the
ESIC. These cards are kept separately.
14. Reply to departmental queries and letter received from ESIC are filed in
personal name file.

15. Procedure for accident case:
203
As soon as accident report in Form 16 is received from concerned zone in
charge, same should be forwarded to the Manager, Local Office, Colaba, ESIC,
Mumbai 400 005, with covering letter. After submission of accident report ESI
authority will demand list of documents from the Undertaking as well as from the
Undertaking as well as from contractor for which we may write to the concerned zone
in charge to arrange to sent it to ESI Section to enable us to submit the same to ESI
Authority. After submitting all the documents to ESIC Manager, Local Office
Colaba, ESIC, will visit the location of the charge, for verification of the papers and
for investigation of the case and will issue us letter of acceptance of the case as an
employment injury and said letter be forwarded to the concerned zone in charge with
a request to release the payment of the contractor (file maintained).
16. Monthly and six monthly requirement of computerized statement.
1. Job 10 – Letter printing of ESI recovery advice – daily.
2. Job 15 – Summary of wages, ESI contribution, employer’s contribution, total
contribution, total of penalty and interest.
3. Job 17 – Employees details for the month. Amount of wages and ESI contribution
should tally with amount of wages and ESI contribution of Job 15.
4. Job 21 - If wages and ESI contribution of Job 15 and Job 17 do not tally with
each other then Print of job 21 - statement of wages of contract labourers as
per advice number is to be taken and mistake should be sorted out.
5. Job 20 - Total ESI contribution of contractors as per advice number.
6. Job 22 - Six monthly Statement of return of contribution.
7. Job 23 - Register 32 - Six monthly statement of contract labour employees
17. Following files are maintained in ESI Section
1. J.E. file
2. Budget file
3. Contract labour file
4. Exemption file
5. Accident / Death case file
6. Personal name file
7. Computerisation of contract labour file
8. Payment of ESI contributiion to separated
employees file
9. Cable laying contractors file
10. Casual labour file
11 Ruling file
12. Challan files of all depots
13. Inspection files of all depots

14. D.A. file
15. Approval file
16. Bill register
17. File of compliance of ESI Act 1948
and such other files.
AG X : Dy.CA(1) :
Dy.CA(1) will be responsible for the following work. He will be assisted by
Ch.AA(1), Shri Bagade.
1) Work related to Housing Subsidy, Mechanised Accounting (at Backbay).
2) Work related to closing of accounts.
3) Preparing computerised statement of accounts.
4) Attending to the computerisation work of the department.
5) To scrutinise ledger, prepare finance note and statement of expenditure
within Budget Grant.
6) Signing of TDS Certificates issued by the Undertaking to contractors/subcontractors,
professionals, etc.
7) Any other work assigned by CAO & FA, Dy.CAO, ACAO & CA.
AG X : Dy.CA(2):
Duties of Dy.CA(2) are enumerated below. He will be assisted by CHAA(2),
Shri Pol.
204
1) Preparing MCA Report and getting it printed alongwith statement of
accounts.
2) All Establishment work.
3) All work pertaining to maintaining and closing of the books of accounts of
P.F.
Trustees.
4) Preparing statement showing profit/losses incurred by our buses plying
beyond
municipal limit.
5) Deputing officers for tender opening as per schedule received.
6) Checking one voucher lot daily.
7) Overall incharge of Sales Tax work, ESI & outward bills.

8) Allocation of work to Sepoys.
9) Preparing and printing of administrative report.
10) Attending to EMD, SD refund, payment of property tax, water charges,
lease rent and other miscellaneous payments
11) Preparing annual budget estimate of the department.
12) Any other work assigned by CAO & FA, Dy.CAO, ACAO & CA.
10) Preparation of Administration Report
11) Overdraft facility
12) Authentication of NOC’s loanee employee
Besides, the following work has to be done independently :-
AG IX :Ch.AA.I :
Will be responsible for Housing, Subsidy and SMA Section.
AG IX :Ch.AA.II :
1) Co-ordinate with Dy.CAII in respect of Computerising the work of the
Sections viz-a-viz General, Housing, Outward Bills, SMA & ESI Section.
2) Overall incharge of Sales Tax matter.
3) Checking of Capital expenditure of Ledger Section & Commercial
Section.
AG VIII : OA(L)
OA(Ledger) will be responsible to Dy.CA(1). Work allocation of OA(L) is as
under :-
1) Overall incharge of Ledger Section.
2) Scrutiny of payment and receipt day books
3) Check one voucher lot daily
4) Assist Dy.CA(1) in closing work
5) Preparation of electricity returns
6) Preparing abstract of
income/expenditure
7) Any other work assigned by
CAO & FA, Dy.CAO,
ACAO & CA.
AG VIII : O.A.(C) :
205

206
OA(C), is incharge of Commercial Section. All
work pertaining to labour, material cost statement,
electricity returns, inventory, capital expenditure, notional
interest, depreciation, writing off and acquiring new
assets, dead stock etc. will be attended to by OAC. Any
other work assigned by CAO &FA, Dy.CAO, ACAO & CA.
AG VIII: OA Journal Entry :
OA, JE will be responsible to Dy.CA(1) and will
be incharge of JE and Sub Ledger Section. Work will include
all matters related to TDS, W.C Act, Sinking Fund, Lease
Payment, Repayment of Loans etc. Any other work assigned
by CAO & FA, DY.CAO, ACAO & CA.
AG VIII : OAOB :
OAOB is in charge of Outward Bills Section and
will report to Dy.CA(2). She will attend to all recovery
bills (OB Memos), B.R. allocation, maintaining outward
bill deposit register and other work pertaining to the
Section. All work related to petrol requisition will be
attended by the O.B section. Any other assignment given by
CAO & FA, Dy.CAO, ACAO & CA.
rane/manual

Chief Accounts Officer & Financial Advisor in Grade A1 (Sr.) :
1) Accounts Department
2) Cash Department
3) Budget Department
4) Time Keeping Department
5) Provident Fund Department
The above departments are broadly responsible for the activities as per the
details given below :-
1) Accounts Department :-
207
Maintains all Books of Accounts, Preparation of Final Accounts and
Statement of Accounts including Balance Sheet and other related records. (The
Accounts of the
Undertaking are computerised). Processing of
application for interest subsidy for housing loans, Salary
Deduction in respect of Insurance Premium, housing
loans and its remittance to the respective organizations,
Submission of various Statutory returns to Government
Departments.
2) Cash Department :-
Responsible for receiving of cash and cheques from electricity consumers and
outside parties, payments to various suppliers/ contractors and salary

disbursement, investment of surplus funds including the disbursement/investment of
Provident Fund monies.
3) Budget Department :-
208
Preparation of annual revenue and capital budget, preparation of monthly
reports on the actual performance of the Undertaking for reporting to Management.
4) Timekeeping Department :-
To record the attendance of the staff of the Undertaking
and leave record of the entire staff through depot level
Time Keeping Offices, work of Income Tax Deduction at
Source from the salary payment, submission of various
information to the Government and other organisations,
Preparation of Salary/Wages advices to EDP
Department for salary/wages payment, final dues
settlement of retired employees.
5) Provident Fund Department :-
Maintains records of Provident Fund and
related records like Nomination of all the members of the
Undertaking, Processing of applications for
refundable/non-refundable advance from various Provident
Fund members, Processing of cases for payment of
pension with R.P.F.C under Government Pension Scheme
1995, Settlement of Gratuity claims and P.F settlement
of retired employees.
Therefore, C.A.O & F.A has to supervise all the
above departments and ensure that they carry out the
activities/functions listed above as per the procedure and
guidelines adopted by the Management from time to time.
In addition to these functions CAO & FA is also a member
of a Tender Committee and in this process he becomes a
part of decision making process for procurement of material.
Being head of Finance Department in addition to above

duties and functions the following activities also are of prime
importance for this post.
209
1) The Periodical Projections of cash flow
requirement of the Undertaking and depending upon
situation to decide/recommend on the proper strategy for
investment of surplus funds or raising of the funds at the
optimum cost from various source like borrowing/leasing
etc.
Dy. Chief Accounts Officer :
The Deputy Chief Accounts Officer is under the
general control of the Chief Accounts Officer & FA and is
required to assist Chief Accounts Officer & FA in the day
to day matters dealing with the working of the several
departments of the accounts branch such as (1) Accounts,
(2) Cash, (3) Provident Fund, (4) Budget and (5) Time
Keeping.
He has to :
1) ensure that as per responsibilities delegated by the
Chief Accounts Officer & FA to the various departmental
heads/officers of the Accounts Branch, the work is
carried out efficiently and expeditiously.
2) assist Chief Accounts Officer & FA to ensure that the
staff of the Departments of Accounts Branch maintain
various records properly. He is required to report to the
Chief Accounts Officer when the important cases require
the later's attention.
3) examine drafts on the various matters put up by the
Officers working under him, discuss the subject matter
with the staff, finalise and forward them to the various

Heads of Departments for comments or remedial action as
the case may be.
4) excercise control in accounting the various financial transactions.
210
5) assist in : i) preparation of Budgets (Revenue and capital) according to
Statutory requirement; ii) preparation of Establishment Schedule according to
programme laid down;
6) assist Chief Accounts Officer in financial planning, investment of surplus
funds, examination of proposal regarding capital expenditure for buses, construction
of depots, additional receiving station etc.
7) visit various divisional Time Offices of the Accounts Branch to ensure that the
work to carried out within the set time and according to procedural rules framed
from time to time.
8) deal with complicated cases and give guidance to the departmental heads/
officers of the Accounts Branch working under him in various aspects
including queries received from Internal Auditor and Municipal Chief Auditor.
9) assist the Chief Accounts Officer & FA in the matter of coordination between
Accounts Branch and various other departments of the Undertaking.
10) any other duties that may be assigned by the Chief Accounts Officer from time
to time.
A.C.A.O.:
The post of ACAO is very vital in the day to day
functioning of the Accounts Department. ACAO provides
various data to CAO & FA in taking important decisions
regarding the financial matters, for raising of loan from
Private Sector, lease finance, the world Bank project, etc.
The term loan finance with Bank of Punjab and the
project of Optic Fibre Cable Network with TATA Power
Company is in the final stage. Besides the ACAO keeps
overall control regarding the work of closing of accounts,
preparing monthly abstracts, reconciliation of accounts,
etc. In the absence of CAO & FA, ACAO is required to
attend the other assignments in day to day working given
by CAO&FA. The Assistance Chief Accounts Officers has
to ensure that the work of Accounts Dept. is carried out

efficiently and expeditiously as per the procedure and
instructions. Also presently the role of Accounts/ Finance
Dept. is becoming vital and Accounts/Finance Department
is involved in each activity of the Undertaking.
Naturally, CAO&FA has to attend various meetings in
BEST, MMC, Mantralaya, MMRDA, etc and since CAO&FA
cannot attend all the meeting personally, Dy.CAO ACAO
and CA are attending some of the meetings.
Chief Accountant in Grade A5 :
The Chief Accountant is incharge of the Accounts and Outward Bills
Department. He is
entrusted with the following duties :
1) To maintain financial books of accounts to record all income and expenditure
of the Undertakings.
2) To scrutinise and allocate receipts, payments and expenditure on material
and labour to the appropriate budget heads.
3) To attend to costing and accounting work of the jobs carried out by the
Engineering Departments.
4) To maintain record of budget grants and take necessary steps to control or
augment the grants.
5) To prepare annual Statement of Accounts in the prescribed forms.
6) To prepare annual inventories of various assets of the Undertaking.
211
7) To submit periodical management reports, financial/ statistical
information and statutory returns to Management, Government and other
organisation.
8) To maintain financial accounts of the BEST Undertaking Provident Fund,
prepare statement of accounts and submit statutory returns, etc.
9) To attend to Sales Tax Work, submission of return, etc.
10) To maintain record of bills in respect of property taxes, rent, etc.,
pertaining to various properties of the Undertaking and arrange for payment of
the bills.
11) To maintain record of Earnest Money and Security Deposits received
from contractors/employees and arrange for refund bills.

12) To prepare bills for work done for or services rendered to employees and
outside parties by the Undertaking.
13) To attend to rent recovery in respect of the premises of the Undertaking
occupied by Officers, staff and outside parties and maintain relevant records.
14) To put up notes in connection with financial matters for the approval of
the Management/Committee.
*(****Statements*****
THE BRIHAN MUMBAI ELECTRIC SUPPLY AND TRANSPORT
UNDERTAKING
(OF THE BRIHANMUMBAI MAHANAGARPALIKA)
APPENDIX NO. E-1
2003-2004
Rs.
15,56,74,98,968
14,44,79,614
13,66,00,945
52,96,40,735
10,77,68,165
16,48,59,88,427
12,44,24,45,690
1,40,04,81,141
29,62,51,527
34,70,73,829
17,35,36,915
3,43,79,693
35,50,30,863
0
0
GENERAL FINANCIAL STATISTICS 2004-2005
Particulars 2004-2005
Rs.
ELECTRIC SUPPLY-INCOME
Distribution of Energy Meter
Street Lighting Sale of Energy
Street Lighting R & M
Other Receipts
General Administration
TOTAL
ELECTRIC
SUPPLY –
EXPENDITURE
Cost of Electric Energy Purchased
Distribution and Other Expenses
General Administration
Provision for Depreciation
Provision for Additional Depreciation
Interest Charges etc.
Interest on Internal Funds
VRS Compensation to Staff
Interim Relief
14,27,74,39,823
11,68,80,118
16,26,18,284
53,63,50,455
4,21,60,386
212
2003-2004
Rs.
-31,31,83,975
0
-1,57,91.48,226
1,00,000
15,13,54,49,066 -1,89,22,32,201
10,89,81,20,300
1,40,58,04,665
37,73,85,144
36,94,24,950
18,47,12,475
3,89,13,197
59,45,75,322
87,54,874
19,83,38,894
-1,89,22,32,201
0
1,00,000
0
____________
-1,89,23,32,201
______________
13,45,22,435
Particulars
Excess of Expendi
Excess of Income
Previous Balance B
Minimum Cash Ba
Under Section 460
T
BALANCE
Appropriated as U
Transferred to Mun
Section 460KK2(e
Minimum Cash Ba
Section 460KK(1)
Transferred to Gen
_______________
T
_______________
Prior Period Adjus

15,04,91,99,658
1,43,67,88,769
TOTAL
SURPLUS
APPENDIX NO. E-1 (CONTD.)
2003-2004
Rs.
7,25,93,34,091
40,50,96,475
5,07,14,431
7,71,71,44,997
2,11,77,64,271
1,36,44,37,358
4,45,64,89,434
78,66,62,584
23,37,32,387
11,68,66,194
3,41,34,649
35,50,30,864
0
0
9,46,51,17,741
-1,74,99,72,744
213
14,07,60,29,821 -1,75,78,09,766 Balance Carried Fo
1,05,94,19,245
Particulars 2004-2005
Rs.
BUSES –
INCOME
Passengers Receipts
Other Receipts
General Administration
TOTAL
BUSES –
EXPENDITURE
Fuel and Operating Materials
Repairs and Maintenance etc.
Running Expenses
General Administration
Provision for Depreciation
Provision for Additional Depreciation
Interest Charges etc.
Interest on Internal Fund
VRS Compensation to Staff
Interim Relief
DEFICIT
TOTAL
7,55,50,85,457
60,64,14,904
6,01,97,280
8,22,16,97,641
2,33,31,50,323
1,45,84,37,826
4,68,89,80,204
1,01,10,10,297
26,26,30,090
13,13,15,045
2,29,03,244
17,76,00,421
10,74,30,703
1,05,40,45,277
11,24,75,03,430
-3,02,58,05,789
2003-2004
Rs.
Particulars

Sbd/st
SWADHIN KSHATRIYA
SURENDRA BAGALKAR
(General Manager)
Chairman (B.E.S. & T.)
APPENDIX NO. E-4
APPROPRIATION ACCOUNT FOR THE YEAR ENDED 31 ST MARCH 2005.
PARTICULARS 2003-2004
Rs.
MINIMUM CASH BALANCE B/F
1,00,000
214
2004-2005
Rs.
1,00,000
Electric Supply : --- Surplus (Appendix E-1)
1,43,67,88,769 1,05,94,19,245
Buses : --- Deficit (Appendix E-1)
-1,74,99,72,744 -3,02,58,05,789
SURPLUS/DEFICIT -31,30,83,975 -1,96,62,86,544
Less --- Transferred to Municipal Fund
Under Section 460 KK (2) (e)
Less --- Minimum Cash Balance Required
0
Under Section 460 KK (1)
1,00,000
Less --- Transferred to Generation of Electricity Fund
0
TOTAL -
31,31,83,975
0
1,00,000
0
-1,96,63,86,544
Previous Year Accumulated Surplus/Deficit -1,57,91,48,226 -1,75,78,09,766
Accumulated Surplus/Deficit -1,89,23,32,201 -3,72,41,96,310
Prior Period Adjustment (Net) 13,45,22,435 -49,10,27,506
BALANCE SURPLUS/DEFICIT CARRIED
FORWARD
-1,75,78,09,766 -4,21,52,23,816
Sbd/st
SWADHIN KSHATRIYA
SURENDRA BAGALKAR
(General Manager)
Chairman (B.E.S. & T.)

2003-2004
Rs.
0
31,75,741
13,01,750
59,47,03,533
35,16,46,122
25,93,248
3,72,75,953
7,72,37,90,985
99,29,80,509
3,17,02,24,893
1,58,26,38,059
32,27,70,000
6,30,43,587
2,87,25,002
20,10,55,119
9,20,00,000
12,97,93,996
12,94,30,605
9,03,50,000
3,58,62,066
2,56,61,02,547
48,47,81,239
10,06,380
APPENDIX NO. E-5
BALANCE SHEET AS AT 31 ST MARCH, 2005.
LIABILITIES
FUNDS
1. Revenue Reserve Fund
Section 460 LL (1) (a)
2. BEST Betterment Fund
Section 460 LL (1) (b)
3. Welfare Fund
Section 460LL (1) (c)
4. Property Insurance Fund
5. Electricity Supply Contingencies
Reserve Fund
6. Fidelity Insurance Fund
7. BES & T Staff Benefit Fund
Section 460 HH
8. General Fund
9. Depreciation Fund 7,12,54,77,75
Less – Provision 6,04,34,23,941
10. Special Depreciation
Generation of Electricity Fund
Financial Asst. from State/Cen. Govt.
Accumulated Sinking Fund on
Public Loan (APPENDIX E-11)
LOAN FROM
D.P.D.C.
Megacity Project
Long Term Borrowings
Public Loan (APPENDIX E-10)
Bank of Maharashtra (Fort)
Bank of India (Electric House)
APDRP Loan
DEPOSITS FROM
1. Employees
2. Consumers
3. Sundry Parties
4. Govt. Securities
Rs.
0
31,75,741
13,01,750
67,02,95,097
39,67,10,833
26,71,563
4,03,90,193
8,49,46,74,499
1,08,20,53,814
3,43,13,14,706
2,71,29,169
15,66,06,247
9,20,00,000
15,20,06,201
0
27,10,00,000
3,57,91,886
2,61,85,64,620
51,73,16,817
9,93,380
2004-2005
Rs.
14,12,25,88,196
1,73,09,97,189
50,34,20,000
6,05,86,146
69,87,41,617
3,17,26,66,703
2003-2004
Rs.
215
14,74,64,27,996
-5,58,89,46,783
6,34,58,419
1,70,19,029
7,05,73,700
1,38,54,72,673
1,250
6,30,43,550
10,06,380
3,53,75,000
13,72,152
14,45,46,189
29,90,78,251
18,33,06,025
11,58,435
3,84,61,19,598
47,95,61,350
70,72,00,490
1,23,50,82,000
500
ASSETS
NET FIXED
1 Fixed Capital Expendi
Less : Accumulated Dep
2. Capital Work-in-prog
Hire Purchase Housing
General Investment(E-7
Generation of Electricity
Shares in Co.op. Banks
Sinking Fund Investmen
(As per APPENDIX E-8
Securities deposited by
Empl., Consumers &Sun
BEST Staff Benefit Fun
Deferred Revenue Expen
CURRENT ASSETS
1. Interest Accrued on F
Call Deposits & Gen. In
2. Stores Materials
Stock in Hand
a) Revenue
b) Capital
3. Work in Progress
4. Book Debts
5. CASH & BANK BAL
a) Cash on Hand
b) With Banks
c) Fixed & Call Deposit
d) Investment in Treasur
18,60,52,51,334 TOTAL C/F 20,28,89,99,851 17,69,08,56,204 TOTAL C/F
APPENDIX NO. E-5 (Contd.)
BALANCE SHEET AS AT 31 ST MARCH, 2005.
2003-2004 LIABILITIES Rs. 2004-2005
Rs.
18,60,52,51,334 TOTAL B/F
20,28,89,99,851
19,88,71,513
1,47,61,67,734
CURRENT
36,67,39,026
3,05,18,17,172
2003-2004
Rs.
17,69,08,56,204
58,38,39,381
26,15,52,000
0
TOTAL B/F
Assets Rs.
LOANS 2,78,09,376
25,32,59,000
25,30,32,215

13,19,13,623
1,10,814
6,03,169
22,10,61,820
99,10,350
8,23,801
82,65,282
51,000
1,00,000
20,65,31,30,440
Sbd/st
LIABILITIES
FOR
1. Goods supplied
2. Other Expenses
3. Other Finance
4. Unclaimed Interest
5. Accrued Interest
6. Third Parties
PROVISION
FOR
1. BEST Staff Amenities Fund
2. Obsolecences of Stores
3. Third Party Insurance Fund
4. Motor Vehicle (Third Party Ins. Fund)
Minimum Cash Balance Required
Under Section 460 KK(1)
TOTAL
SWADHIN KSHATRIYA
SURENDRA BAGALKAR
(General Manager)
Chairman (B.E.S. & T.)
50,63,35,869
90,070
6,03,169
24,40,13,628
99,10,350
0
82,53,894
55,372
4,16,95,98,934
1,82,19,616
1,00,000
1,83,57,283
31,79,55,949
2,19,90,017
7,69,843
1,75,78,09,763
24,47,69,18,401 20,65,31,30,440
216
AND
ADVANCES
1. Due from staff
2. On Account Payment
3. Festival Grant to Staff
4. Due from Suppliers
5. Due from Others
6. Prepaid Expenses
7. Deposits with Suppliers
REVENUE
ACCOUNTS
Deficit as per Revenue
Accounts upto 2004-2005
TOTAL
APPENDIX NO. E-13
ABSTRACT OF RECEIPTS AND EXPENDITURE FOR THE YEAR
ENDED 31 ST MARCH, 2005.
RECEIPTS RS. DISBURSEMENTS
Balance as on 01-04-2004
A: Revenue Accounts
73,93,63,713
A: Revenue Accounts
Administration
Miscellaneous Receipts
10,23,57,666
General Administration
Electric Supply
Buses
Electric
Supply
14,27,74,39,823
27,94,98,402
35,42,04,106
18,21,46,349
Statutory Transfer to Mun. & Other Funds
Minimum Cash Balance as per Section
460 kk(1)
78,03,266
45,44,04,016
2,05,93,059
7,69,843

Distribution of Electric Energy
Street Lighting
Sales Services
Other Receipts
Buses
Traffic Receipts
Other Receipts
B: Capital Accounts
Loan Funds – Debts Principal
C: Other Accounts
1) Sinking Fund
2) Special & Internal Funds
3) Sinking, Special & Internal
Funds Investment (Paper & Cash)
4) Suspense Accounts
i) Deposits
ii) Stores Accounts Purchases
iii) Miscellaneous
8,00,05,49,269
16,09,51,092
37,11,19,866
1,38,14,660
1,79,03,24,832
77,20,23,879
24,14,63,925
6,37,18,21,744
91,50,82,13,263
B: Capital Accounts
General Administration
Electric Supply
Buses
Loan Funds
Other Funds
217
C: Other Accounts
1) Sinking Fund
2) Special & Internal Funds
3) Sinking, Special & Internal
Funds Investment (Paper & Cash)
4) Suspense Accounts
i) Deposits
ii) Stores Accounts Purchases
iii) Miscellaneous
Balance as on 31-03-2005
GRAND TOTAL 1,25,16,52,92,589 GRAND TOTAL
Note : Subject to Audit by Municipal Chief Auditor
sbd/st
SWADHIN KSHATRIYA
SURENDRA BAGALKAR
(General Manager)
Chairman (B.E.S. & T.)
FINANCE
The Accounts for the financial year 2004-2005 are now finalised. The
highlights of the Accounts of the Undertaking are as follows :-
(A) REVENUE INCOME / EXPENDITURE
FINANCIAL HIGHLIGHTS FOR 2004-2005
(Rs. in crores)
Particulars 2003-04 2004-05 Amt. of
Increase/
Decrease
% Increase/
Decrease to
previous year
1. INCOME
Electric Supply 1648.60 1513.54 -135.06 -8.19
Buses 771.51 822.17 50.66 6.57
TOTAL 2420.11 2335.71 - 84.40 -3.49
2) EXPENDITURE
(exclusive of provisions)
i) Electric Supply 1415.49 1290.93 -124.56 -8.80
ii) Buses 874.08 1065.80 191.72 21.93
2289.57 2356.73 67.16 2.93
3) Add Provisions:-

Supply Division
Depreciation 35.95 38.14 2.19 6.09
Addl.Dep. 17.98 19.07 1.09 6.06
Int.on Internal Fund
* (Inclusive of
General Adm. share)
35.50 59.46 23.96 67.49
89.43 116.67 27.24 30.46
TOTAL - A
Bus Division
Depreciation 24.62 27.46 2.84 11.54
Addl. Dep 12.31 13.73 1.42 11.54
Int.on Internal Fund
* Inclusive of
General Adm. share)
35.50 17.76 -17.74 - 49.97
TOTAL - B 72.43 58.95 -13.48 - 18.61
A + B
4 (a)Total expenditure of
161.86 175.62 13.76 8.50
Supply Div.(2(i)+3A) 1504.92 1407.60 -97.32 -6.47
(b)Total expenditure of
946.51 1124.75 178.24 18.83
Bus Div.(2(ii)+3B)
TOTAL EXPENDITURE 2451.43 2532.35 80.92 3.30
5) Surplus/Deficit
Supply Division (+)143.68 (+)105.94 (-)37.74 (-)26.27
(1 - 4 a)
Bus Division (-)175.00 (-)302.58 (-)127.58 (-)72.90
(1 - 4 b)
Net (1-4) (-) 31.32 (-)196.64 (-)165.32
218
The finalised accounts of the Undertaking for the
year 2004-2005 shows a deficit of Rs. 196.64 crores as
against the deficit of Rs. 31.32 crores in the financial year
2003-2004. The deficit in 2004-05 has thus been increased
by Rs.165.32 crores. This is mainly because of Interim
Relief payment against wage settlement and VRS payment.
The detailed appropriation is shown under Appendix E-4.
The major items of Income and Expenditure for the
financial year 2003-2004 and 2004- 2005 are as under-
crores)
INCOME AND EXPENDITURE (MAJOR HEADS)
(Rs. in
2003-04 2004-05 Incr/Decr

Income
219
1) Electric Supply
i) Distribution of
energy
1556.75 1427.74 (-)129.01
ii) A) Street
Lighting Sale of
Energy
14.45 11.69 (-) 2.76
B) Street Lighting -
R&M
13.66 16.26 2.60
iii) Other receipts 52.96 53.64 0.68
iv) Share of
General
Administration
10.78 4.22 (-) 6.56
TOTAL
2) Buses
1648.60 1513.54 (-)135.06
i) Passenger receipts 725.93 755.51 29.58
ii) Other receipts 40.51 60.64 20.13
iii) General admn.
Receipt
5.07 6.02 0.95
TOTAL 771.51 822.17 50.66
Grand Total (1+2) 2420.11 2335.71 -84.40
Expenditure
3) Electric
Supply
i) Cost of electric
energy purchased
1244.24 1089.81 -154.43
ii) Distribution &
Other Repair &
Maint.
140.05 140.58 0.53
iii) General
Administration
Expenses
29.63 37.74 8.11
iv) Provision for
depreciation
34.71 36.94 2.23
v) Provision for
Additional
Depreciation
17.35 18.47 1.12
vi)Interest charges 3.44 3.89 0.45
vii) VRS
Compensation
0.00 0.88 0.88
viii) Interim Relief 0.00 19.83 19.83
ix) Interest on
Internal Fund
35.50 59.46 23.96
TOTAL
4) Buses
1504.92 1407.60 -97.32
i) Fuel and 211.78 233.32 21.54

Operating Material
ii) Repairs and
Maintenance etc.
iii) Running
Expenses
iv) General Admn.
Expenditure
v) Provision for
depreciation
vi) Provision for
Additional
Depreciation
vii)Interest on
Internal Fund
viii) Interest
Charges
ix) VRS
Compensation
220
136.44 145.84 9.40
445.65 468.90 23.25
78.67 101.10 22.43
23.37 26.26 2.89
11.69 13.13 1.44
35.50 17.76 -17.74
3.41 2.29 -1.12
0.00 10.74 10.74
x) Interim Relief 0.00 105.40 105.40
TOTAL 946.51 1124.75 178.24
Grand Total (3+4) 2451.43 2532.35 80.92
REASONS FOR INCREASE/DECREASE IN INCOME AND EXPENDITURE
OF
SUPPLY DIVISION ARE AS UNDER :-
The income of Supply Division has decreased by Rs.
135.06 Crs. This is mainly due to the following reasons :-
The total units sold during the financial year 2004-
2005 are 3535 millions against the total units of 3387
million sold in 2003-2004. The total units sold are more
than last year hence income from sale of energy is increased
by Rs. 138.73 Crs. However, due to decrease/merging of
FAC charges by TEC in their tariff w.e.f. 1.06.2004, FAC
recovery from consumers has been reduced to Rs.270.50 Crs.
resulting into decrease in sale of energy by Rs. 131.77 Crs.
Though the income from share of General Administration has
decreased by Rs. 6.56 Crs., the income from Street Lighting,
R & M and Other Receipts has increased by Rs. 2.60
crores and Rs. 0.67 Crs. respectively.

221
The Expenditure of Supply Division for the year 2003-
2004 was Rs.1504.92 crs and for the year 2004-2005 is
Rs. 1407.60 Crs. The decrease in expenditure of Rs.
97.32 crs. is mainly due to the following reasons.
Though the total units purchased from TEC in the
financial year 2004-2005 are 3962 million units against the
total of 3882 million units purchased in the financial year
2003-2004, the cost of Electric Energy purchased in bulk
from TEC has decreased by Rs. 154.43 crs. This is due to
decrease in Fuel Adjustment Charges by Rs. 269.10 and
increase in cost of energy by Rs. 114.67 Crs. The
distribution expenses has increased by Rs. 0.53 crs. The
break-up of the same is as under:-
(Rs. in Crores)
1) Salary Wages +2.01
2) Repair and Maintainence -2.01
3) Cost of Bus Token & Passes +0.06
4) Other operating expenses +0.47
+ 0.53
The share of General Administration expenses for
Supply Division has increased by Rs. 8.12 Crores, which
includes payment of VRS compensation and interim relief
amounting to Rs. 0.25 Crs. and Rs. 1.99 Crs. and also
payment of Gratuity to staff amounting to Rs. 2.76 Crs. and
other expenditure Rs. 3.12 Crs. Provision towards
Depreciaton and Additional Depreciation has increased by
Rs. 3.35 Crores. Expenditure on account of Interest on
Internal Funds has increased by Rs. 23.96 Crs. as the
provision for interest on Internal Fund is made on the basis
of value of the assets instead of equally changed to supply
and Bus Division as it was done in the earlier years.
Expenditure towards interest charges paid on borrowing has
increased by Rs. 0.45 Crs. crores.

222
During 2004-2005, an VRS Scheme was introduced by
the Management with the approval of BEST Committee vide
BCR No. 352 dated 13.12.04. Accordingly, an amount of Rs.
0.87 Crs. was paid to the members of staff who have opted
for VRS. Further an amount of Rs. 19.83 Crs. was paid to
staff members of Electric Supply as interim relief in lieu of
wage settlement for the period from financial year 2001-
2002 to 2004-2005.
REASONS FOR INCREASE/DECREASE IN INCOME AND
EXPENDITURE OF BUS DIVISION ARE AS UNDER :-
In case of Bus Division the Income has increased
by Rs. 50.66 crores. This is mainly due to increase in
passenger receipts by Rs. 29.58 Crs. due to increase in
passengers carried during 2004-05 i.e. 163.54 crores
passengers as against 161.05 crores passengers during
2003-04. Advertisement receipts increased by Rs. 3.42
crores, and Engg. Misc. receipts increased by Rs. 0.05 Crs,
Traffic Miscellaneous receipts has increased by Rs. 16.16
Crs., and Rent of Land and Building increased by Rs. 0.01 Cr.
Income from cost of Bus Token/Passes has increased by Rs.
0.49 Crs. due to Bus Fare Revision w.e.f. 25.01.2005.
Share of General Administration Income has increased by
Rs. 0.95 crores.
The expenditure of Bus Division has increased by
Rs. 178.24 crores compared to the year 2003-2004.
This is mainly due to increase in expenditure on Fuel Oil
and operating Material by Rs. 21.55 Crs. which includes
increase in Fuel oil expenditure by Rs. 21.45 Crs., decrease
in lubricant expenditure by 0.07 Crs. and increase in Tyres
& Tubes expenditure by Rs. 0.17 Crs. The expenditure on
Repairs and maintenance of Bus Bodies, chassis and Garage
expenditure has increased by Rs. 8.29 Crs. In case of
running expenses of Bus Division which includes
salary/wages, D.A. and allowances, other operating

expenditure included lease rent of buses and other expenses,
the expenditure has increased by Rs. 24.36 Crs.
Salary/wages and Allowances has increased by Rs. 11.77 Crs.
due to increase in Dearness Allowance. The average DA
Index for the year 2003-04 was 13294 and for the year
2004-2005, it has increased to 13372. Other operating
expenditure has increased by Rs. 10.46 Crs. which includes
increase in payment of lease rent amounting to Rs. 9.87 Crs.
as per lease agreement and other expenses increased by Rs.
2.13 Crs., which includes passenger tax, property Insurance
fund, third party insurance fund and cost of bus token. The
share of General Administration expenses for Bus
Division has increased by Rs. 22.43 Crs. which includes
payment of VRS compensation and interim relief amounting
to Rs. 1.30 Crs. and Rs. 10.43 Crs. respectively and also
payment of gratuity and other expenditure amounting to Rs.
10.70 Crs. The expenditure for provision towards
depreciation and Additional Depreciation has increased by
Rs.4.33 Crs. Interest charges is decreased by Rs. 1.12
Crs. and Interest on Internal Fund is decreased by Rs. 17.74
Crs. as the provision towards Interest on Internal Fund is
made on the basis of value of assets instead of equal
allocation to Supply and Bus division as it was done in earlier
years.
During 2004-05, the VRS Scheme was introduced by the
Management with the approval of BEST Committee vide BCR
No. 352 dated 13.12.2004. Accordingly, an amount of Rs.
10.74 Crs. was paid to the members of staff who have opted
for VRS. Further, an amount of Rs. 105.40 Crs. was paid to
the staff members of Bus Division as Interim Relief in lieu of
wage settlement.
Comparison of Income and Expenditure with Budget
Estimates
crores)
(Rs. in
223

Particulars Budget Estimates Revised Estimates Actuals
2003-
2004
2004-05 2003-04 2004-05 2003-04 2004-
2005
224
Income 2410.16 2580.72 2475.71 2353.40 2420.11 2335.71
Expenditure 2410.14 2580.70 2505.18 2402.34 2451.43 2532.35
Surplus/Deficit +0.02 +0.02 (-)29.47 (-)48.94 (-) 31.32 (-)196.64
REASONS FOR THE VARIATION :-
The Actual income for the whole Undertaking
(2004-2005) is amounting to Rs. 2335.71 crores which is
less by Rs.17.69 crores as compared to the Revised
Estimates for the Financial Year 2004-2005 i.e. Rs.2353.40
crores, due to increase/decrease in the following major
income heads.
1) Distribution of
Energy by
meter
2) Street Lighting
sale of energy
3) R & M Street
Lighting
4) Other Receipts
(Supply)
5) Passenger
Receipts
6) Other
Receipts(Buses)
2004-05
Revised
Estimates
2004-05
Actual
Income
(Rs. in crores)
Difference
(+ / -)
1420.72 1427.74 +7.02
13.05 11.69 -1.36
15.00 16.26 +1.26
65.44 57.85 -7.59
770.59 755.51 -15.08
68.60 66.66 -1.94
2353.40 2335.71 -17.69
The Actual total expenditure as compared to the
Revised Estimates has increased by Rs. 130.01 Crores due
to increase/decrease in the following major expenditure as
shown below :
(Rs. in
Crores)
2004-05 2004-05 Difference
Revised Actual (+/-)
Estimates Expenditure

225
i) Establishment Cost 672.92 772.90 +99.98
ii) Fuel & Operating Materials
(buses)
226.05 233.32 +7.27
iii) Interest Charges 8.43 6.14 -2.29
iv) Cost of Energy purchased 1061.61 1089.81 +28.20
v ) Depreciation & Addl. Dep. 96.73 98.40 +1.67
vi) Interest on Internal Fund 73.84 77.22 +3.38
vii) Taxes 29.55 28.85 -0.70
viii) Others 233.21 225.71 -7.50
Total 2402.34 2532.35 130.01
(B) CAPITAL EXPENDITURE
The sanctioned Revised Budget Grant under Capital
Expenditure for the year 2004-05 amounted to Rs. 280.02
crores. The actual capital expenditure incurred during the
year amounted to Rs.128.62 crores which works out to
45.93% of the revised budgeted figures.
Division Revised Grant
for capital works
2004-2005
(Rs. in crs.)
Total Actual
Capital
Expenditure
2004-2005
(Rs. in crores)
Percentage
Utilised
General Admn. 3.06 0.80 26.14
Supply 137.36 69.23 50.40
Buses 139.60 58.59 41.96
Total
280.02 128.62 45.93
The reasons for short fall/increase in actual Capital
Expenditure in 2004-2005 as compared to Revised Estimates
are summarised below :
i) Provision of Rs. 4.05 lakhs was proposed for
renovation in Public Relation Dept. under Furniture
and Office Equipment which is now deferred.
ii) Provision of Rs. 7 lakhs was made towards the
computerization of Cash Dept. at Dadar. However,
expenses towards purchase of P.C. System, UPS
system and Air condition unit were not booked during

226
the year 2004-2005 as finalisation of Tenders/placing
purchase order was in process. Incase of other
departments like Welfare, Audit etc. the material was
received but actual expenditure was not booked
during the year.
iii) Provision of Rs. 60.00 lakhs was made towards
installation of computerized Time Attendance System
at 5 Time Keeping Divisions. However, the Scheme
has been implemented only at Dadar Division and is
in progress at Wadala Division. Therefore, the
expenditure booked is of Rs. 7.80 Lakhs.
iv) A provision of Rs. 2 lakhs was made for replacement
of Bursting Machine for the use of EDP Dept. for the
year 2004-2005 (Revised) for which management
sanction is obtained and procurement action is under
process.
v) Under Tools and Equipment provision of Rs. 20.80
lakhs was made. However, material, worth Rs. 10.80
lakhs was received but not accounted and diesel fork
lift truck worth Rs. 10 lakhs was deferred.
vi) Under In-House Computer system and UPS system,
out of total provision of Rs. 56 lakhs actual
expenditure of Rs. 2.57 lakhs is incurred. The main
reason for the same is that expenditure for computer
material of Rs. 21.00 lakhs is already incurred but
not booked in 2004-2005.
vii) 110 KV receiving Sub-Stations (Backbay
Reclamation) – Provision of Rs. 830 lakhs was made
in 2004-2005 (Revised). However, due to delay in
finalizing tender for 145 KV GIS even though tender
was opened in May 2003 order was placed in June
2004. LC was opened in November 2004 and delivery
period is 9 months from opening of LC. Hence,

provision is made in 2005-2006 (Revised) as
expenditure is expected in 2005-2006.
Similarly, provision of Rs. 333 lakhs was made in
2004-2005 (Revised) for turn key project for
commissioning of 45MVA power transformer and 11
KV VCB Switchgear with local SCADA at Backbay 110
KV RSS. The material was received in 2004-2005.
However, the transformer and local SCADA was not
commissioned by the manufacturers in 2004-2005.
The part payment i.e. Rs. 252 lakhs made to the firm
227
could only be booked.
viii) (A) Remote control of Receiving Sub-station/Distribution Sub-station SCADA
equipments and balance work :
1) Provision of Rs. 70 lakhs was made in 2004-2005 (Revised) for SCADA
equipment in South Zone for the additional outgoing feeders established due
to 33 KV changeover or commissioning of new RSS in the zone. The
quotation obtained from the firm (proprietary item) was found exorbitant
hence decided to invite fresh tender for the same.
2) Provision of Rs. 11 lakhs was made in 2004-2005 revised for purchasing of
power packs for distribution automation in 59 DSS. However, it is now
decided to carry out automation activity in 20 DSS in year 2005-2006 and
after observing the performance of equipment in these DSS, automation will
be carried out in remaining 39 Substations in the year 2006-2007.
Accordingly the provision for purchase of power packs is revised as Rs. 4
Lacs and Rs. 7 lacs for the year 2005-2006 and 2006-2007 respectively.
viii) (B) Communication Network addition and extension :
i) Mini Telephone Exchange : Provision of Rs. 15.14 lakhs was made in
Revised Estimate 2004-2005. However, proposal of group mobile, hot line
for transport section was kept in abeyance as it was expected that due to

228
new technology the purpose can be achieved without purchasing mobile
instrument. The matter will be reviewed in next year.
ii) New Telephone Exchange at Tardeo and Wadala : A provision of Rs. 35
lakhs was made in Revised Estimates 2004-2005 for this project. The
provision of Rs. 25 lakhs was made towards new telephone exchange at
Tardeo and Wadala and also upgradation of telephone exchange at Colaba
and Phatakwadi for TSP. However, the said provision has been transferred
to the year 2005-2006 (Revised) under Tools and Equipment.
ix) Computersiation and TSP :
a) Provision of Rs. 275 lakhs was made in the 2004-2005 (Revised)
under this head. However, the delay has occurred for the
formulation of final revised specification of AM/FM/GIS
(Digitisation) project to get better cost effective product for our
digitization and automisation of drawing office (could be
procured). Hence the project was delayed which will be reviewed
in next year.
b) Similarly, the provision of computerization of Commercial and
Consumer Dept. was made for Rs. 667.54 lakhs for the year 2004-
2005 (Revised). The project could not be completed as M/s. SISI
have not prepared the Application Software of the department to
our satisfaction. The matter will be reviewed in next year.
c) Institutional Restructuring and Enterprises Resources Planning
(EPR): The budget provision of Rs. 200 lakhs was made for the
year 2004-2005 (Revised) for the captioned scheme under APDRP.
However, the said scheme was not approved in the DPR by the
Government of India. Hence, the expenditure could not be
incurred. Provision of Rs. 50 lakhs is included in 2005-2006
(Revised) and Rs. 100 lakhs in 2006-2007 (Budget) under Revenue
Account.
x) Motor Vehicles : Budget provision of Rs. 5.58 crs. was made in 2004-2005
(Revised) for purchase of Motor Vehicles under General Administration,

229
Electric Supply and Bus Division whereas actual expenditure of Rs. 2.56
Crs. was booked against the same. This is because some items are still
under process with Materials Management Dept. for inviting tenders,
placing purchase orders, tender recommendations etc.
xi) Purchase of Buses : Provision of Rs. 133.21 Crs. was made in 2004-2005
(Revised) for procurement of 336 SD chassis, 358 SD bodies and 76 DD,
100 CNG, 30 ULF and 240 SD buses (MUTP). However, during the year
2004-2005, 312 chassis, 1 Midi body, 176 buses (Chassis /Bodies) and 20
bodies were received costing Rs. 56.08 crs. Balance bodies, DD buses,
ULF buses and SD buses are expected in 2005-2006.
(C) Changes in Assets and Liabilities
After incurring Capital Expenditure of Rs.128.62 crores the total Assets and
Liabilities of the Undertaking as on 31.3.2005 are as follows : -
(Rs. in
crores)
Particulars As on Addition/ Asset Assets
31-3-2004 Debits written as on
during off/Credits 31-3-2005
the year during
the year
A Fixed Assets
General
Administration
92.14 0.80 0.10 91.92
Electric
Supply
909.16 69.23 1.55 976.97
Buses 473.34 58.59 21.02 510.70
Gross Fixed
Assets
Less:-
1474.64 128.62 23.67 1579.59
Accu.
Depreciation
Add:-
558.89 45.45 - 604.34
Work In
Progress
6.35 10.11 6.35 10.11
A Net Fixed
Assets
922.10 93.28 30.02 985.36
B Investments 155.44 53.20 77.20 131.44
C Current Assets 811.89 8885.29 8787.91 909.27
D Govt.
Securities
0.10 0.00 0.01 0.09

230
E Deficit 175.78 351.68 105.94 421.52
Total Assets :- 2065.31 9383.45 9001.08 2447.68
Liabilities
Particulars Opening
Balance
31-3-2004
Credits
during
the year
Debits
during
the year
(Rs. in crores)
Balance
as on
31-3-2005
A Loans
i) Public Loan 9.20 - - 9.20
ii) MMRDA
(Megacity)
20.11 11.26 15.71 15.66
iii) DPDC 2.87 - 0.16 2.71
iv) Bank of
Maharashtra
v) Bank of India
12.98 7.78
5.56 15.20
12.94 - 12.94 0.00
vi) APDRP 9.04 18.06 - 27.10
Total – A 67.14 37.10 34.37 69.87
B Funds
Less :-
2043.50 248.77 46.18 2246.10
Accum. Deprn. 558.89 45.45 - 604.34
Net - B 1484.61 203.32 46.18 1641.76
C Current Liabilities 513.44 4731.56 4559.05 735.95
D Govt.Securites 0.11 - 0.01 0.10
E Minimum Cash
Balance Req.
0.01 - - 0.01
Total Liabilities 2065.31 5021.98 4639.61 2447.69
(D) Utilisation of Loans / Grants :
i) Loan for Megacity Project:

During the financial year 2004-2005 Undertaking has paid
Rs. 4.45 Crs. out of the total outstanding amount of loan Rs.
20.11 Crs.
ii) Loan from DPDC :
231
The Government of Maharashtra had sanctioned
the loan of Rs. 3.83 Crs @ 14.25%, p.a. to the BEST
Undertaking which was accepted by the Undertaking on
31st March, 1998, but was taken into account in the
financial year 1998-1999. The loan is required to be
repaid in 24 equal installment and accordingly the 7th
installment of Rs. 15.96 Lakhs was paid to the
Government of Maharashtra during the year.
iii) Loan from Banks:
a) Term loan of Rs. 15.14 crores was received from Bank of Maharashtra during
the year 2002-2003 for procurement of 113 S.D. Buses. The Undertaking has
repaid Rs. 5.56 crores during the financial year 2004-05.
b) Term loan of Rs. 15.10 crores was received from Bank of India during the
year 2002-2003 for procurement of 114 S.D. Buses. The Undertaking has repaid
Rs. 5.16 crores during the financial year 2004-05 . In the month of December 2004,
Bank of Maharashtra took over the balance outstanding loan of Rs.7.78 Crs. of Bank
of India.
(iv) During the financial year 2004-05 the Undertaking has received a loan of Rs.
9,03,25,000/- and Grant in Aid of Rs. 9,03,25,000/- on 17.01.2005 and loan of Rs.
9,03,25,000/- and Grant in Aid of Rs. 9,03,25,000/- on 31.3.2005 under Accelerated
Power Development and Reforms Programme (APDRP).

(E) YEARWISE OUTSTANDING POSITION:
i) The position of total outstanding against various authorities as on 31st March,
2005 is as under:-
(Rs. in
lakhs)
Authority
March 2003
Outstanding
as on
March'2004
March
2005
232
1) Mumbai Mahanagarpalika 182.68 188.01 100.54
2) Commissioner of Police 527.35 708.26 685.49
3) Transport Commissioner 27.49 19.21 76.46
4) Government 26.64 24.80 26.24
5) Others 860.44 271.00 754.61
Total 1624.60 1211.28 1643.34
lakhs)
Sr.
No.
ii) Age-wise Classification of Bills Receivable as on March 2005:
Authority Dues Less
than one
year
Dues for
more than
one year
but less
than three
years
Dues for
more than
three years
years
(Rs. in
Total
1. M.M.C. 15.80 48.56 36.18 100.54
2. Commissioner
of Police
422.54 85.67 177.28 685.49
3. Transport
Commissioner.
57.25 19.21 0.00 76.46
4. Government 14.11 4.50 7.63 26.24
5. Others 598.22 55.21 101.18 754.61
TOTAL 1107.92 213.15 322.27 1643.34
(F) Sinking Fund
The position of Sinking Fund investment is shown as below :
(Rs. in Crores)
i) Amount of Fund on 1st April 2004 6.30
ii) Instalments 0.24
iii) Interest 0.82
iv) Gain on maturity 0.01

Total
233
7.37
Less :
i) Amount utilised for repayment of public loan 0.00
ii) Loss on redumption of Security 0.00
iii) Excess investment upto 2003-2004 transferred to 1.31
General Investment during 2004-2005 as per
Government Auditors report
Balance as on 31.03.2005 6.06
II) STATEMENTS:
1) Contribution from the consumers :-
During the financial year 2004-2005, Undertaking
has received an amount of Rs. 0.10 lakhs from the
consumers towards Cable charges against the House Service
Mains Account.
Capital connection fee is recovered from the
consumer on the basis of connected Kilo-watts load.
Total contribution towards this capital connection fee for
the financial year 2004-2005 was amounting to Rs.330.17
lakhs.
2) Treasury Bill System :-
Undertaking has started investing in Treasury
Bills w.e.f. 6-12-97 particularly for shorter duration,
whenever surplus funds are available. Total amount
invested in Treasury Bill was amounting to Rs. 34.99
crores and total interest received on this investment was
amounting to Rs.0.75 lakhs.
3) Policy in respect of providing Depreciation, Additional Depreciation and Interest
on Internal
Funds :-
There is no change in the policy of the
Undertaking for providing Depreciation, Addl. Depreciation
during this financial year. Provision for Depreciaton and

Additonal Depreciation is made to the extent of Rs.98.40
crores in the financial year 2004-2005 as against Rs.90.85
crores in the year 2003-2004.
In the earlier years provision towards interest on
internal fund was made on equal basis for Supply and Bus
Division. However, from financial year 2004-2005, it was
decided to make provision on the basis of value of Assets of
each division. Accordingly, the provision towards interest
on internal fund is made to the extent of Rs.77.22 Crs.
(Rs.59.46 Crs. and Rs. 17.76 Crs. is charged to Supply & Bus
Division respectively) in the financial year 2004-2005 as
against the provision of Rs.71.00 Crs. in the financial year
2003-2004.
4) Policy regarding Statutory and Non Statutory funds :-
234
There are in all 14 Internal Funds which are created with the
permission of BEST Committee and the Corporation for the given purpose and as
on 31st March, 2005. The total balance of these funds was Rs. 2241.86 crores.
Out of these 14 Funds, there are only 4 funds i.e. Welfare Fund, BEST Betterment
Fund, BEST Staff Benefit Fund and Motor Vehicle Third Party Insurance Fund
which are Statutory Funds. Incase of BEST Staff Benefit Fund, Motor Vehicle Third
Party Insurance Fund and Generation of Electricity Fund the amounts are physically
kept in separate Bank A/c. In case of all other Funds, the provisions are made by
way of accounting entries by charging to the expenditure account and no separate
cash is earmarked and kept in a Bank A/c. The detailed movement of these funds
are shown under appendix E-9.
H) Stock and Material
I) The balance of stores material as on 31-3-2005 was valued Rs. 3479.18
lakhs as against Rs. 4823.84 lakhs at the close of the year 2003-2004.
The detailed Stock of materials under various stores as on 31st March
2004 and 31st March 2005 is as under :-

Particulars of
Stores
Supply Division
Balance as
on
31-3-2004
Balance as on
31-3-2005
235
(Rs. in Lacs)
(+) Increase
(-) Decrease
Mains and Distribution 1269.29 1419.21 149.92
Meters 1108.85 171.46 -937.39
Sales Depot 33.67 29.02 -4.65
Bus Division
Bus 314.84 223.12 -91.72
Worshop 862.05 887.23 25.18
Fuel 152.06 226.77 74.71
General
Administration
Scrap Yard 1035.01 493.22 -541.79
General Stores 45.74 46.62 0.88
Medical 19.24 20.27 1.03
Advisory Service
Clothing Material 22.71 CR 40.41 CR -17.70
Grainshop Material 5.80 2.67 -3.13
TOTAL 4823.84 3479.18 -1344.66
II) DETAILED INVENTORY LEVEL POSITION :-
Inventory Level for the financial year 2004-05 is calculated as per
monthly/issued closing balances.
PARTICULARS 2003-2004 2004-2005
Inventory Level (Months)
Bus Stores 3.83 2.92
Workshop Stores 1.49 0.90
Mains & Distribution Stores 3.46 3.16
Service Level (Percent)
Bus Stores 97.80% 97.88 %
Workshop Stores 95.55% 97.50 %
Mains & Distribution Stores 98.57% 98.68 %
Sbd/fin
************************************************

TIME KEEPING
THE B.E.S. & T. UNDERTAKING
(Of The Brihan-Mumbai Mahanagarpalika)
TIME KEEPING DEPARTMENT MANUAL
Manual of the Time Keeping Department has been
compiled with a view to formulate all the procedures of the
Time Keeping Department for reference to the Officers and
Staff of the Time Keeping Department in order to ensure
smooth & efficient working of the department.
records.
236
TIME KEEPING signifies keeping or maintaining of time

237
The Time Keeping Department of Accounts Branch is under the
control & Supervision of the Chief Accounts Officer & Financial Advisor
(CAO & FA). The Head of the Department in grade A-4 is designated as
Senior Superintendent Time Keeping (Sr.STK) and is assisted by
Superintendent Time Keeping (STK) in grade A-5 & 6 B-Grade Officers
viz. Deputy Superintendent Time Keeping (Dy.STK) in grade A/GX,
Establishment Officer Time Keeping (EOTK) in grade A/GIX , 2
Assistant Superintendent Time Keeping (Eastern Suburbs & Western
Suburbs) [ASTK (ES) & ASTK (WS)] in grade A/GIX, Office Assistant
Time Keeping (Wadala & General)[ OATK (WD) & OATK(G)] in grade
A/G VIII & 237 Staff members in various grades from A/GI to A/GVII.
under:
The Organizational Chart of the Time Keeping Department is as
Sr.STK
STK

Dy.STK
ASTK (ES) ASTK (WS) EOTK
OATK (Wadala) OATK (General)
238
For the sake of administrative convenience the activities of this department are
divided into three sections viz. Establishment Section, Payment Section & Income
Tax Section.
The administrative head quarters of the Time Keeping Department
is at Colaba. However 27 divisional offices of Time Keeping Department
including Colaba are situated in each of the depots of the Undertaking at
Wadala, Mumbai Central, Santacruz, Kurla, Worli, Poisar, Marol,
Deonar, Vikhroli, Ghatkopar, Backbay, Goregaon, Dharavi, Bandra,
Dindoshi, Anik, Oshiwara, Malwani, Magathane, Majas, Gorai,
Prateeksha Nagar, Shivaji Nagar, Mulund & at the Workshops located at
K’Way Dadar & Kussara.
The normal working hours of these Time Keeping Offices which
work for five days a week from Monday to Friday are from 9.00 a.m. to
5.00 p.m. with 45 minutes lunch recess between 12.30 p.m. and 2.30 p.m.
Saturday is observed as “Non Working day” & Sunday is observed as a
“Weekly Off” day. The time allotted to all staff of the Undertaking for

enquiry related to their leave records / wages are from 10.00 a.m. to 12.00
p.m. & from 2.00 p.m. to 4.00 p.m.
ESTABLISHMENT SECTION :
239
An Establishment Officer Time Keeping (EOTK) in grade A/GIX
heads the Establishment section. The job of the Establishment Section is
classified into two parts viz. Establishment of Time Keeping Department
and the Establishment of entire Undertaking. The main job of the
Establishment Section is to maintain the vacancy-wise records of all
categories of employees of the Undertaking & to ensure that the various
posts filled-in do not exceed the Scheduled/ Sanctioned Strength.
The role of the Establishment of Time Keeping Department
evolves all Establishment matters of the Time Keeping Department
described as under :
1) Despatch System: Centralised despatch system of the Time
Keeping Department is maintained at Colaba division. The
despatch from all Heads of Departments and all Time Keeping
divisions is received and sorted out at Colaba division. The
duplicate paysheets, Time Cards, Work-out cards and other EDP
print-outs/ statements related to paysheet, Dearness Allowance
(DA) copies are received at Colaba division & thereafter they are
sent to concerned divisions.

240
Payroll advices received from all TK divisions on paysheet dates
are compiled & after noting each and every advice no. is forwarded
to the SMA section.
2) Sorting of papers: The papers addressed to the Sr.STK/STK/EOTK
are received and earmarked to the concerned Officer/clerk for
information, orders & initiating necessary actions.
3) Maintaining of Service Record (S/R) files: The S/R files of
Officers (except that of Sr.STK) and staff of the TK Departments
being confidential documents are kept under the control of
Establishment Officer under lock & key, the key of which is under
the custody of STK.
Periodical checks are carried out to ensure availability, updation &
maintenance of all S/Rs.
Entries for Change of Address/ change in name, any other changes,
promotion/ demotion, entries in the Offence sheet etc. in respect of
TK Officers/staff are taken in the S/R files by the Supervisor/ Clerk
of the Establishment Section.
Maintaining record of Annual Increment of staff in their SR.
4) Maintaining proper filing system:

241
A proper filing system is maintained not only at the divisional level
but also at the Head Office at Colaba where the papers are filed
subject-wise & issue-wise.
5) Maintaining attendance register & marking daily attendance of
Officers/ staff of Establishment Section.
6) Annual Maintenance Contract: After expiry of warranty period of
Computers installed at all TK divisions, proposal is initiated for
including the Computers under Annual Maintenance contract and
the same is renewed on its expiry to ensure smooth functioning of
working at all TK divisions. A history register of Computers at all
TK divisions is also maintained & updated regularly.
7) Putting up proposals for acting in case staff in grade A/GVII or any
Officer is on leave for 12 or more days.
8) Procurement of furniture: Procurement of all furniture such as
tables, chairs, steel racks, cupboards, filing cabinets etc including
computers/ computer accessories, printers, UPS and other non-
stock items for the TK Department. This includes initiating
proposal & obtaining Management’s sanction within the budgetary
grant of the Department and on approval, as per specification &
requirement, initiating Purchase form & keeping a constant follow
up till procurement/ receipt of the material & then forward the

242
Material Requisition Slip to the Materials Management Department
for releasing the payment.
In addition to this action pertaining to procurement/ replacement of
Seat cushions, window curtains, calculators etc required at all TK
divisions are also initiated.
9) Maintaining of Inventory Register: Depot wise inventory of all
dead stock items is maintained at all TK Divisions. Like wise
Master Inventory of all the dead stock items (Office equipment &
furniture) of TK Department is also maintained at Head Office,
Colaba.
10) Maintaining of Stationery items: Blank Time Cards requisitioned
from EDP Department are stocked in the Time Keeping
Department & are issued to TK divisions/ other Departments as per
their requirement on written request. In addition to this, Work out
cards, floppies, printer ribbons, various printed forms etc. required
for all TK divisions are maintained/ procured from time to time.
Other stationery items like refills, pencils, rubbers, box- files, clip
files, tag files, tags, covers/ envelopes (different sizes), peon
despatch books, DL books, registers, final bill forms, leave forms
of Officers & staff, Part day/ Outdoor forms and various other
stock items required for the staff working at Colaba division are
also maintained as per requirement.

11) Printing Items: Various Registers such as LTA Registers,
243
Encashment Registers, Final Bill Registers, Acting Registers,
Sanction Registers, Vacancy Registers, Engagement Registers,
Numerical Strength Registers, Establishment Statistics Registers,
Attendance Registers and also various forms like payroll advice
(permanent & temporary), control sheet, triplicate paper dispatch
book, Accident forms, promotion/ reversion forms, L-form,
Gratuity Form, Computation of salary/ wages Forms for Income
tax purpose etc are obtained by forwarding printing indent to
Materials Management Department as per requirement by regularly
updating the stock.
12) Issuing of Uniform: As required under S.R. 12.11, every year
uniforms ( 2 pant pieces & 2 shirt pieces) are issued to the male
Sepoys & Jamadars. Accordingly, an amount towards stitching
charges of pants & shirts is also re-imbursed to the male members
on their producing the stitched clothes. Like wise in case of female
Sepoys & Jamadars a specific amount (revised from time to time)
is re-imbursed in lieu of purchase of 2 Sarees & 2 blouses towards
uniform every year. In addition to this, monsoon apparels (one pair
of raincoat & gumboots for the Departmental use & Umbrellas for
all the Sepoys & Jamadars) are also issued once in three years.

244
These are obtained from clothing Section of Materials Management
Department & issued to staff after making necessary entries in the
individual staff cards & issue register.
New recruits of Sepoys are issued Uniforms only after completion
of probation period for which necessary advice for payment of
washing allowance is sent to the concerned TK division/ paysheet
clerk.
13) Maintaining Departmental Seniority List: The Establishment
Section maintains Seniority List of all staff of the Time Keeping
Department. The grade wise seniority list of the Undertaking
circulated by Personnel Department is scrutinized by the
Establishment section & any discrepancies pertaining to the Time
Keeping staff particulars like date of joining, date of birth, date of
confirmation, date of superannuation, qualification, name, caste
etc. are intimated to Personnel Department in writing for
incorporating the correct data.
14) Staff position : Depot-wise position of all staff members of TK
Department is maintained in the Establishment Section & is
updated regularly on transfers/promotions. In addition to this,
record of addresses of TK Staff, Identity Cards cum Bus Token and
other particulars of all staff members is also maintained in separate
register.

15) Initiating bills:
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• Monthly Tea, coffee, snacks bills: Amount expended by the
Sr.STK/ STK towards tea coffee & snacks every month is put up
for re-imbursement subject to the maximum limit as prescribed
from time to time.
In addition to this, sanction is obtained towards any expenditure
incurred for special & urgent meetings towards tea, coffee, snacks
& Xerox etc. & forwarded to the correspondence department for
recoupment of the same.
• Medical reimbursements bills: Applications received for medical
re-imbursement from all TK Officers/ staff are forwarded to the
sanctioning authority through proper channel. On approval, bills
are initiated as per the amount sanctioned & the identification slips
received from Cash Department are forwarded to the concerned TK
Divisions. Incase the medical re-imbursement applications of the
staff are not approved then intimation regarding the same is sent to
the concerned staff in writing. Such applications are submitted for
re-consideration if the staff so desires on receipt of written request
from them.
• Deputation bills: Proposal is initiated for deputation to attend
courts on receipt of summons from Court and also for training /
refresher course for Officers at Central Institute of Road Transport

246
(CIRT)/ any other institution. After obtaining sanction from the
competent authority, deputation bills are initiated in favour of the
concerned Officer/ Staff deputed considering their eligibility as per
the provisions of Service Regulations. Incase Court repays/remits
any amount towards traveling/attending court summons to the
officer/ staff, the same is deposited in Cash Department for
crediting to the Undertaking’s account
• Retiree Refreshment Bills: The amount spent towards refreshment
& bouquets to be given to the retirees are recouped through
Correspondence Department.
• Clothing Bills: The bills are initiated in favour of the female
Sepoys/ Jamadars for amount to be re-imbursed towards
purchasing of uniform Sarees & Blouses every year.
• Memento bills: After due approval from the Personnel
Department, on recommendations of Head of Department to give
memento to Officers/staff on completion of 25 years continuous
service (satisfactory service performance), bills
are initiated in favour of Officer/ Staff desiring to avail cash
instead of memento.
• Other miscellaneous bills: Bills for re-imbursement of auto-
rickshaw & taxi fares, monetary assistance under Workers
Education Scheme, Motorcar advance loan etc are also initiated.

16) Scholarship advices: Scholarship is awarded to sons/ daughters of
247
members of staff as provided under S.R. 12.17. Consequent upon
the issue of circular inviting applications for scholarship, the forms
received from staff of the TK Department are checked, compiled &
forwarded to the Welfare Department. On receipt of list of eligible
TK staff members to whom payment of Scholarship is to be made,
tuition fee receipt/ attendance certificate are obtained from these
staff. Scholarship payment advice of an amount fixed/ prescribed
by the University of Mumbai & Directorate of Technical Education
(Maharashtra State) for different courses as mentioned in the
Circular is forwarded to EDP Department through Audit alongwith
fee receipt / attendance certificate. This payment advice is sent in
duplicate & the Audit Department after verification forwards the
original to EDP Department for making payment to the staff
through paysheet & the second copy is returned to Time Keeping
Department.
17) Issuing Holiday Circulars: Gazette notification for Holidays under
the Negotiable Instrument Act 1881 is obtained from Mantralaya in
the month of November every year. Thereafter, list of these
holidays is issued as ‘circular of Holidays’ for that Calendar year
(on obtaining approval of competent authority) which can be
enjoyed by the Officers/ Staff of the Undertaking. Also, on receipt

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of fresh notification for change in Holiday/ additional Holiday (on
account of Lok Sabha & Municipal Corporation elections or any
other reasons) the same procedure is followed.
18) Financial Assistance advices: An amount of Rs. 100/- per
employee per annum is advised for purchase of books/ note books
to the members of staff having school going children upto 12 th
Standard (irrespective of the no. of children). This advice duly
audited by Internal Audit Department is forwarded to EDP
Department every year in June/ July on receipt of application duly
certified by the Principal of the respective Schools from the
employees.
19) Festival Advance advices: Festival advance of Rs. 1000/- is paid to
the employees for the following festivals as provided under S.R.
12.10: -
• Hindus - Ganesh Chaturthi
• Buddhists - Buddha Jayanti
• Muslims - Ramzan- Idd
• Christians - Christmas
• Parsees - Parsee New Year
Festival advance as per the religion of an employee is paid one
month prior to the festival & advice for the same is forwarded to
the EDP Department on receipt of the request from the employees.

249
The recovery of the festival advance is done in 10 equal
instalments from the salary of the concerned staff.
20) Initiating Superannuation notices: Officers & Staff of Time
Keeping Department who are due to superannuate are issued
Superannuation notice six months in advance as per the proforma
specified by the Management, wherein they are advised to ascertain
the leave to their credit and avail the same, if they so desire & in
case they do not wish to avail leave, PL (not exceeding 300 days)
& all Medical/ Sick leave would stand automatically encashed.
They are also advised to furnish their local/ native place address as
well as permanent address for forwarding any correspondence in
future. In case the Officer/ staff is occupying Undertaking’s
Quarters they are informed that an amount of Rs. 31,000/- would
be retained from their final dues & this amount would be refunded
on handing over possession of the flat & payment of electricity
charges.
21) Free Laminated Bus Pass: Consequent upon the superannuation of
a staff member, he is given a Laminated Bus Pass for free travel in
the Undertakings buses for a period of one year during which time
he can collect all his final dues.
Bus Passes to be issued to the retiring staff is obtained from the
Materials Management Department one month prior to their

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superannuation month. The photograph of the retiring staff is then
affixed on the passes and particulars of the staff are filled in. The
pass is then certified by the Sr.STK/ STK and sent for lamination.
The bus pass is issued to the staff on the last working day when he
returns permanent Identity Card/ Bus Token.
22) Initiating Service Termination (S.T.) slips: Service Termination
slips of employee of TK Department who are due to superannuate
are issued one month in advance. In all other cases they are issued
after the date of separation of the employees. Copies of S.T. slips
are forwarded to concerned Time Keeping Division, Internal Audit,
Superintendent Electronic Data Processing, Office Superintendent
Provident Fund, Chief Medical Officer, Chief Personnel Officer,
Chief Security & Vigilance Officer, Superintendent Cash, Office
Assistant Outward Bill, Systemized Mechanised Accounting, Co-
op Credit Society and Joint Chief Welfare Officer (in case the
separated employee is occupying Undertakings Quarters).
23) Staff requisition : When a vacancy occurs in any category in the
Time Keeping Department due to separation of the employee, the
same is required to be filled in for which staff requisition is
forwarded to Personnel Department with a request to fill up the
said vacancy immediately.

24) Preparation of relieving/taking over DL in cases of transfer/
promotion of TK staff.
25) Putting up note of sanction for confirmation of staff on completion
of probation period.
26) Issue of Identity Card cum Bus Token: Temporary (White)
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Identity Card cum Bus Token is issued to the staff engaged on
temporary basis / probation for six months/one year. In case a staff
completes his probation period, a set of 3 Permanent Identity Cards
is prepared (Red, Green & Yellow) and his temporary Identity card
is withdrawn against which he is issued the requisite permanent
Identity card, which is in force at that time period.
Duplicate Identity Card cum Bus Token is issued to member of
staff of TK Department in case of loss subject to the request made
by the staff alongwith N/C from police authorities & receipt of
payment of requisite amount towards its replacement cost/ penalty
cost as per Procedure Order in respect of Issue of Identity card cum
bus token.
In case the Identity card is defaced the duplicate card is issued on
written request from the staff without any penalty.
27) Issuing of letters to staff: Incase any intimation is required to be
given to staff who are on leave on account of sickness, maternity
leave and /or leave without any intimation, letter of notice/

252
intimation is sent in writing to them at their local as well as native
place addresses.
28) Monthly Statements: Various monthly statements are forwarded to
the Head of the Branch/ Personnel Department before the 7 th of
every month, a gist of which is as under-
i) Statement on letter received / reply sent in respect of letters
from MLA/ MLC/ MP.
ii) Statement of Final Bill prepared in respect of deceased &
superannuated employees - Progress/pending report.
iii) Statement of Letters received from outside parties with a
summary of the same.
iv) Statement of Summary trials conducted in the month.
v) Statement of Chargesheet enquiry conducted in the month.
vi) Statement of Appeals (1 st & 2 nd ) received under S.O. 23 &
order passed in that month.
vii) Monthly On roll statement of Officers/ Staff of TK
Department.
viii) Quarterly caste- wise statement of all staff & Officers of TK
Department.
ix) Half yearly verification of registration of books of motorcar
vehicle & forwarding report thereof.

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x) Annual reports of First Charge, Budget Report, Variation in
the Establishment Schedule, Administrative Report,
Statement of MTW Act and Workmen Compensation Act.
29) Issue of brief case to ‘A’ and ‘B’ grade officers: Sanction of
Management is obtained for purchase or replacement of brief case
(after completion of 3 years from the date of first issue) to the
Officers who are required to pay visits & carry important
documents. An amount specified by the Management & revised
from time to time is then re-imbursed to the Officers on producing
bill/ invoice.
30) Checking of Final Bills: The final Bill of staff is prepared when
employee’s services are terminated for various reasons such as
death, superannuation, dismissal, resignation, invalidation etc.
When a TK staff is separated from the Time Keeping Division his
final bill is prepared by the paysheet clerk & forwarded to the
Establishment Section. These bills are checked thoroughly by the
Establishment Section before obtaining the signature of the Head
of the Department & forwarding to Income Tax/ other
Departments.
31) Basic Training & Refresher Course in Civil Defence Course:
Names of staff from all TK divisions as requisitioned by CSVO are
informed, for imparting out Basic Training In Civil Defence

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Course a record of which is maintained separately. One staff is
imparted Basic training only once & is subsequently send for
refresher training.
32) Preparation of reply to Arbitrator’s note/ letter of approach: On
receipt of note from the Arbitrator or letter of approach a reply is
prepared by the Establishment Section, which is then forwarded to
the Legal Department.
33) Issue of Memo, Summary/ Chargesheet to the staff of Time
Keeping Department: Incase a staff commits any misconduct, a
Memorandum/ Chargesheet is issued to the staff as per orders of
the Sr.STK/ STK.
34) Action pertaining to BEST Din awards / memento: All action
pertaining to advising names of staff/ putting up proposals as per
the eligibility for BEST Din awards. Staff of Time Keeping
Department who has completed 25 years of continuous Service is
issued Memento in the form of an article costing not more than
Rs.710/- for in terms of S.R. 7.7.
35) Issuing Salary Certificates: On receipt of a request application from
the staff of the Time Keeping Department, the Establishment
Section issues salary certificate to them.

36) Issuing Service Certificates: On ceasing to be in employment of
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the Undertaking on request of a member having over six months
service, Service Certificate as provided under S.R. 12.9 is issued.
37) Removing of scrap: Periodically, the Establishment section scraps
old records pertaining to their section and also preserves all
important documents. These scraps are filled in gunny bags &
sealed by the Establishment Officer, Security Personnel and then
forwarded to Oshiwara scrap yard.
38) Issuing orders of Election Duty/ Census Duty received through
Personnel Department to the staff, obtaining their acknowledgment
thereon.
39) Verification of particulars from staff register, service records in
case of -
b) LIC policy papers
c) Loan application forms of Co-op Credit Society/
Banks.
d) Application for staff quarters.
e) Application for interest subsidy on housing loan.
f) Provident Fund - Refundable / non-refundable loan
applications.
g) Application received for promotional posts.

40) Maintaining Separate register of transfer applications of TK staff
within the Department & outside Department.
41) Applications for Special Extra Ordinary leave: Special Extra-
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Ordinary Leave Scheme -2003 has been introduced from the year
2003. This scheme has been approved by the Committee vide BCR
77 dated 16/3/2003 & by the Corporation vide CR 272 dated
17/7/2003. This scheme is applicable to all members who have
completed continuous service of 5 years. This scheme can be
availed only once by a staff member. Further, the minimum period
that this scheme can be enjoyed by a member of staff is 1 year &
maximum is 5 years. A staff member availing Special Extra-
Ordinary Leave is not entitled for any salary payment for this
period. The leave under this scheme should commence on or before
31/12/2005 & the last date of making application for availing leave
under Special Extra-Ordinary Leave scheme is 31/12/2005
Applications received from the staff of Time Keeping
Department for Special Extra Ordinary Leave are put up to the
Management alongwith a proposal. On receipt of sanction the same
is issued to the staff and he is informed
42) All other jobs assigned by the Officers from time to time.

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The jobs carried out in the Establishment Section of Time Keeping
Department evolving Establishment matters of the entire Undertaking
is explained in a gist as under:
As required under section 126A of MMC Act 1888 the GM is
required to submit to the BEST Committee, the Budget estimate for the
next Financial Year, the revised estimate for the current year and
Establishment Schedule on or before the 10 th day of October every year.
This compilation & presentation of the Budget estimate and the
Establishment Schedule is a statutory requirement.
Accordingly the requirement pertaining to creation of temporary /
permanent posts, abolition/ transfer of posts, attaching allowances etc is
submitted to the Budget/ Personnel Department, which compiles the data
in the form of Establishment Schedule.
The Establishment Schedule comprises of nature of posts
(designation wise) & the number of posts (permanent only) on the
Establishment of a particular Department. This number of posts is the
‘Scheduled Strength’ of a particular post of that Department. The Time
Keeping keeps a strict vigil on the number of posts on the Schedule of a
particular Department & confirms that the no. of posts filled in by a
particular department does not exceed its Schedule/ Sanctioned Strength.

The Schedule Strength is varied only once in a year when the Variation in
the Establishment Schedule is done i.e. in October every year as
explained above & on the basis of BCR/CR received from the Secretarial
Department necessary changes are made in the Sanctioned Strength
(increased in cases of creation of posts & decreased in cases of reduction/
abolition, transfer of posts from one establishment to another). The
‘Sanctioned Strength’ is the Strength up to which the Department can fill
in no. of posts of that particular category. The number of staff on roll in a
particular category/ grade & the no. of vacancies of the same category of
a particular Department constitutes its Sanctioned Strength. The
Sanctioned strength varies slightly in case the posts are lapsed when they
are not filled in within a period of 6 months from the date it falls vacant.
This however is not applicable to grades above A/GVII, G-7 & T-7.
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The Establishment Section in the Time Keeping Department
maintains monthly record of Scheduled/ Sanctioned Strength in the
Statistical register. The entire staff of the Undertaking is accounted in
this register. This register includes the Establishment, Department wise
with their Scheduled, Sanctioned, on roll position & the vacancies of the
department according to the grade & designation (except in case of
Conductors & Drivers in which case only the Scheduled Strength is
maintained). Additional Sanction, abolition, lapsation & revalidation of
the post of that Establishment are also recorded.

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Monthly statement of statistics of Conductors & Drivers (
Including Sr. Conductors, Sr. Drivers, Badli Conductors & Badli Drivers)
is forwarded to the Traffic Department for ensuring that their On roll
position does not exceed the Scheduled Strength.
The data required for updating the Statistical register is obtained
from Sanction register, Engagement register and Vacancy registers
maintained Department-wise.
In case a vacancy is created on account of transfer, promotion,
superannuation, expiry etc the concerned Head of the Department issues a
DL to that effect which is marked to the Time Keeping Department for
noting. In case the Department creates new / revalidates lapsed posts, DL
from Personnel to that effect is sent to the Time Keeping Department. In
case of appointment of an employee, his taking over of duties is checked
with the DL received from Personnel Department and only then it is
recorded against the vacancy.
On the basis of such DL, necessary entries are taken in the
Sanction register, engagement register and vacancy registers of individual
Departments, which is reconciled and taken in the records of the
Statistical Register. Likewise in case the department fills in a vacancy
which has lapsed, a note to that effect is sent to the concerned Head of
Department to get the post revalidated. The Head of Department then
initiates a proposal through the Time keeping Department for revalidating

the post. The Personnel Department then issues ID for sanction of
additional posts/ revalidation. On receipt of this ID Establishment Section
varies the Sanctioned Strength of the respective Departments. Entry of
new sanction number, grade reference, number of posts sanctioned is then
taken on the Sanction register of Individual Department.
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On creation of newly designated post with no designation code, a
note is initiated to EDP Department for designation code, grade code
which is then intimated to all TK divisions.
On posting of the Statistical Register, the data is entered on the
numerical register. The numerical register contains the details of
recruitment during the month by way of appointment, engagement,
transfer, promotion & separation in a gist form. This register is
maintained Branch-wise i.e. General Administration, Electric Supply &
Transportation as per the Establishment Schedule Book. The data
compiled in this register is sent to the Secretary through the CAO & FA/
AGM(A)/ AGM(P). On the basis of this data the following statements
are forwarded -
i) Monthly return under Employees PF Act 1952 is forwarded to
CA. This statement consist of statistics such as total no. of
employees at the end of the previous month, no. of employees
joined service in the month, no. of employees separated in the
month & no. of employees at the end of the month which is given

261
branch wise (General Administration, Electric Supply &
Transportation).
ii) Statistical data regarding Operational & financial performance
of the Undertaking is forwarded to the TS(P&C). This statement
consist of statistics of no. of employees of Transportation &
General Administration.
iii) Monthly onroll position is forwarded to BO. This statement
comprises of branch wise no. of employees in General
Administration, Electric Supply & Transportation (with particulars
of Conductors & Drivers shown separately).
Information for BIR Act statement regarding total men and women
are compiled on monthly basis & forwarded to the Registrar, BIR Act,
Commerce Centre at Tardeo.
Following yearly information is compiled & forwarded to -
i) Transportation Engineering Department regarding the staff covered
under Factory Act at all Depots/ Dadar Workshop on Factory Act
in form no. 5, 11&27of all Transport Sector.
ii) Supdt. Workshop Kussara regarding staff covered under Factory
Act in Kussara Workshop on Factory Act in form no. 5, &27.

iii) Supdt. CAS regarding CAS staff covered under Factory Act in the
Undertaking on Factory Act in form no. 5, 11&27.
iv) DEMR regarding staff of MRE covered under Factory Act in the
Undertaking on Factory Act in form no. 5, 11&27.
v) Supdt. Ticket Printing Press regarding staff of Printing Press
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covered under Factory Act in the Undertaking on Factory Act in
form no. 5, 11&27( of CAS staff).
vi) Statement on Information of National sample survey is sent to CA-
Printed forms are sent to all TK divisions, for filling in particulars
in respect of Supply Offices, which is then compiled in three
groups as under:
a) Supervisory Staff - ‘A’ grade Officers A/GVIII to A/GX,
G/G4 to G/G5 & T6 to T8.
b) Other Staff - A/GI to A/GV & G/G1 to G/G3
c) Workers- T1 to T5
In addition to the above, queries raised, if any, by the National
sample survey Inspector is also required to be settled.
iii) EDP printouts received are checked and tallied with establishment
schedule including all types of allowances to certain posts and
discrepancies are sent for rectification every year.
iv) Pre-budget preparatory work i.e. checking of. Establishment file of
Undertaking checking of Grade code and designation code.
v) Employment Exchange statements are forwarded:

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a) Quarterly : Quarterly returns in form ER-1 which contains
information regarding total no. of vacancies, appointments
with source of appointment is collected from various
recruiting authorities viz. AGM(P), AGM(C), Sr.AOTE,
Sr.AOS & EDPM. All these data is compiled & sent to
Employment Exchange within one month from the end of
each quarter i.e. for quarter ended 31/3/2005 within the end
of April 2005.
b) Bi-annual statement is sent to the Regional Employment
Officer of Employment Exchange. This statement is sent
educational code structure-wise differentiating qualifications
of men& women.
Action on cases of re-instatement & restoration (Except Conds &
Drivers):
Re-instatement cases: On receipt of re-instatement I.D. from
the concerned Head of Department , the vacancy against
whom the staff is re-instated is located & the same is filled
in case the vacancy is found to be clear. Grading list is
obtained from the depot from which the staff was dismissed.
Salary fixation sheet is prepared and sent to Audit for
verification. On receipt of the fixation sheet from Audit the
same is sent to concerned TK division for advising payment.
Restoration cases: On receipt of application for restoration
in grade in specific format from employee (sanctioned
application)/ Head of Department/ AGM(P) restoration of
grade is done. Grading list is obtained from the depot &
restoration sheet (fixation of grading) is prepared as

264
approved by AGM(P). The same is then audited & then sent
to concerned TK division for implementation.
In addition to this various jobs like entering details of
transfer of staff in the respective establishment, related work such as
engagement, confirmation, promotion, separation from service,
conversion, transfer on loan basis, acting arrangements, entries of
appointments of Specialists & lawyers, staff on Special Extra- ordinary
leave, re-instatement entries, change in name etc. in the respective
department establishments is done as under & forwarded to the
respective paysheets for implementation.
• S.T. Slips : On receipt of ST slips, initially it is confirmed whether
the employee is on roll of permanent or temporary sanction. It is
also confirmed if the same is not a duplicate (from earlier entry
made) & accordingly entry is taken in the In-Out register. Vacancy
is then created in the vacancy register in respective department.
After noting the same is forwarded to concerned TK division.
• Transfer Cases: In case of transfer it is first confirmed that the date
of vacancy is prior to the date of transfer. Vacancy on transfers is
created in the old department and entry is made in the new place of
posting in the vacancy register & corresponding entry is made in
the new department after confirming that the post has not lapsed

265
and or the vacancy exists in the engagement register. After noting
the same is forwarded to concerned TK division.
In case of transfer of post from one establishment to another,
the posts alongwith the incumbents of that establishment
transferred to the new establishment & no vacancy is created in
such cases. Entries are only taken in the engagement register. After
noting the same is forwarded to concerned TK division.
• Personal Promotion entries of Conductors & Drivers : Separate
Register is maintained for entry of Personal Promotion & Service
Termination slips of Conductors & Drivers. After noting the same
is forwarded to concerned TK division.
• Entries in In-Out Register: A separate register of new appointees /
staff re-instated is also maintained. List of recruitment of various
posts in the Undertaking by way of appointment every month is
sent to Personnel department.
• Revalidation of posts: On receipt of ID from AGM(P) for
revalidation of post, necessary entry is taken in the corresponding
establishment in the sanction register.
• Acting arrangement / Combination Register: After confirming that
Acting / combination proposal has been sanctioned by the
competent authority, all corresponding entries of staff acting in
higher post/ performing combination of appointment is made in the

266
respective establishments alongwith entries vice whom the
acting/combination has been performed. Acting can be made vice a
particular incumbent in the higher grade who is on leave for 12
days or more or even against a full-fledged vacancy. The note is
then sent to concerned paysheet for making the payment. These
entries are maintained in respect of staff & ‘B’ grade Officers only
(Audit Department maintains records of Acting arrangement &
combination of appointment of all ‘A’ grade Officers & advises
concerned TK paysheet to make payment).
• Change in sanction: In Supply Branch, posting (including transfer,
promotion and appointments) are made against vacancies/ sanction
posts, including temporary. Thereafter, the same postings are
transferred to another sanction/ vacancies. On receipt of change in
sanction ID, initially it is confirmed whether the change in sanction
is for temporary to permanent post or from temporary to temporary
post. In case the same is for temporary to permanent, these posts
are filled in against permanent posts with necessary remarks. In
case of temporary to temporary change in sanction, it is first
checked whether vacancies exists and then change from old to new
sanction is done accordingly. Change in sanction IDs are then
noted & forwarded to concerned Time Keeping division.

• New BCR: On receipt of new BCR/ Administrative sanction, new
267
folios with designation, grade are opened in the Temporary/
Permanent Sanction register.
In case of transfer from one BCR to another, posting is done on the
basis of departmental advise in the new BCR.
• Change in name: On receipt of ID from Personnel Department,
regarding change in name of a particular staff, engagement is
confirmed as per the present paysheet of the staff and then the new
name is entered with ID number of Personnel Department, after
encircling the old name in the engagement register. After noting
the same is forwarded to concerned TK division for issuing payroll
advice.
In case of certain category of staff, Heads of their departments have
been empowered the authority to issue change in name ID of such
staff.
• Conversion Entry: Heads of Departments, for accommodating their
staff/ administrative convenience, convert the designation of a
particular post in a grade to another designated post of the same
grade. In such cases entries are taken in the vacancy register & the
statistical register against the sanctioned posts.
• Cancellation of final bill/ reverse entries: Cancellation of final bill/
reverse entries in respect of Conductors & Drivers are taken in a

268
separate register. In case of other staff they are taken in department
wise vacancy register on dismissal & on re-instatement. Like wise
on re-instatement, entry is taken in the engagement register with
remarks & reference ID number of re-instatement. After noting the
same is forwarded to concerned TK division for issuing payroll
advice.
• Confirmation: On receipt of note regarding confirmation of staff,
entry of date of confirmation is taken in the engagement register
against the individual entries of appointment date. After noting, the
same is forwarded to concerned TK division for issuing payroll
advice.
• Appointment papers/ Engagement forms: On receipt of
Appointment papers/ Engagement form, it is first confirmed that
the Appointment papers/ Engagement form is not a duplicate
(from earlier entry made). Thereafter it is confirmed if vacancy
exists & whether the date of vacancy is prior to the date of
Appointment / Engagement. The vacancy against whom the staff
is appointed is checked as per vacancy register (whether temp. or
perm.). In case of appointment against a new sanction/ revalidated
sanction, entry is taken in the sanction register after checking
period of sanction. Vacancy is then filled in the respective
department & then engagement entry is taken in the department

269
where the employee is appointed, after which the note is forwarded
to respective TK division.
• Re-engagement entries: The staff appointed on temporary basis are
re-appointed after giving them a break. On receipt of their re-
engagement form, the same procedure as done on receipt of of
Appointment papers/ Engagement form is carried out. The note is
forwarded to respective TK division.
• Transfer on loan basis: A separate register of respective
establishments has been maintained regarding transfer of staff on
loan basis. Record of staff transferred ‘IN’ & ‘OUT’ on loan basis
from one department to another is maintained in this register.
• Appointments of Specialists & lawyers: Specialists (Doctors in
specialized fields like Cardiologists, Chest Physician, General
Surgeon, Ophthalmic Surgeon, Pathologist & Radiologist) who are
appointed by the Undertaking on temporary basis and are paid a
fixed remuneration are noted with entries of name, date of
appointment/ re-appointment, rate of pay and expiry of sanction &
is then sent to TK(Colaba) for initiating bill for payment. TDS as
applicable is deducted while preparing such bills.
In case of Lawyers who are also appointed by the Undertaking on
temporary basis and are paid remuneration (fixed or per case
basis), their appointments are noted with entries of name, date of

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appointment/ re-appointment, rate of pay and expiry of sanction &
is then sent to TK(Colaba). Payment advice is initiated by the
Legal Department.
• Special Extra- ordinary leave: Special Extra-Ordinary Leave
Scheme -2003 has been sanctioned vide BCR 77 dated 16/3/2003
& CR 272 dated 17/7/2003. This scheme is applicable to all
members who have completed continuous service of 5 years & can
be availed only once by the staff for a minimum period of 1 year &
maximum of 5 years. Last date of making an application for
Special Extra-Ordinary Leave is 31/12/2005, subject to the
condition that the Special Extra-Ordinary Leave should commence
on or before 31/12/2005.
Applications sanctioned by the Management are notified to the
concerned staff vide a letter of intimation by the AGM(P). These
letters are noted in the Establishment Section and forwarded to
concerned Time keeping division. As the staff member availing
Special Extra-Ordinary Leave is not entitled for any salary
payment for this period the paysheet clerk forwards zero payment
advice to EDP. No leave is credited to the employees during this
period. A separate statement is forwarded every month to EDP
Department informing them the number of staff who have availed
Special Extra- ordinary leave during the month. In addition to this,

271
staff resuming duties on account of expiry of leave and curtailment
of leave is also intimated to the EDP Department.
• Up-gradation entry: Up-gradation entry is done whenever a post is
up-graded in the variation of establishment schedule and/ or a post
is upgraded for accommodating the staff in case of non-availability
of vacancies. Entry is made in the vacancy register of respective
departments and the vacant post in the lower grade is abolished in
such cases. Also, entries are taken in the engagement register
against the higher grade post. After noting, the same is forwarded
to concerned TK division for issuing payroll advice.
Likewise, “B” grade officer’s promotion / demotion /appointment
is maintained in the engagement & vacancy registers and sent to
respective paysheets clerks at TK Divisions.
The Establishment Section as per the promotion & transfer ID from
Personnel Department and taking over DL from the Head of
Department makes necessary entries in the department wise (on
roll) Register of “A” grade Officers.
All entries are taken in the corresponding registers & are then
forwarded to concerned paysheet Clerks at Time keeping divisions
for necessary action.

PROMOTION:
The procedure followed in cases of Promotion/ Reversion are as under:
1. On receipt of taking over duties DL of promotion/ reversion from
272
respective department, it is first confirmed whether DL from
AGM(P) has been received.
2. The following facts are then confirmed-
i) Vacancy already exists on record as per the vacancy
register (whether temp. or perm.).
ii) Date of vacancy is prior to date of promotion/ reversion
(in case of sanction, period of sanction is checked)
iii) Vacancy is valid or has lapsed, prior to filling up.
3. Vacancy is then created in earlier department in the substantive
grade, in the vacancy register.
4. Vacancy is filled in the promotional/ reversion grade/ post of
posting, in the vacancy register.
5. Engagement entry is made in the department of posting where the
employee is promoted/ reverted in the engagement register.

6. Obtaining salary particulars such as basic & allowances applicable
273
to the promotees/ revertees from respective old paysheets/ TK
divisions.
7. On receipt of promotion/reversion DL’s / taking over duties on
promotion, promotion form in prescribed format - D is prepared.
Particulars regarding the salary, Biennial Increment, Service
Increment, Personal Pay, allowances etc are obtained from
concerned paysheet and filled in the format D. On the basis of
existing basic, rate of pay on promotion/ reversion is fixed. Other
particulars as regards name, old & new paysheet, Ch.No., Old &
new designation, old & new grade, basic before & after fixation,
vice vacancy or sanction, alongwith reference DL no. of panel
chairman/ Personnel Department & that of taking over duties. This
form is filled in duplicate. The Supervisor checks from the vacancy
register/ engagement register & also confirms that the fixation done
is in order. The form is then rechecked by the Sectional Officer-
EOTK & then forwarded to Audit for auditing purpose.
After promotion/ reversion form is received from Audit, noting of
the same with date of signature (on original and duplicates) is done
and the original promotion/ reversion form is forwarded to
respective depots (paysheet) for implementation / for making
payment/ recovery by sending payroll advices.

274
On receipt of original promotion/ reversion form from respective
depots after its implementation, the duplicate promotion / reversion
form is sent to the respective departments for noting & filing in the
employee’s S.R. file and the original form is filed in the
Establishment section date-wise & promotion date wise.
Personal Promotion :- In case of staff of Security & Vigilance
Department Personnel Promotion is initiated after completion of 17
years of Service in the same grade & in all other cases Personnel
Promotion is initiated after completion of 22 years of Service in the
same grade.
The Establishment section, in case of Personal Promotion of
Administrative staff also prepares promotion form by following the
same procedure as above. The date of promotion in personal grade
is shown in the remark column in such cases.
Personal promotion is effected from 2 nd April or 2 nd October only.
(Even if there is a holiday on the date of personal promotion i.e. 2 nd
April or 2 nd October, the taking over is made effective on that date
only in case the employee reports on the next working day
following the date of promotion).
On receipt of sanctioned proposal & taking over DL, promotion
forms are initiated.

275
Promotion on temporary & adhoc basis:- Since this is a
temporary promotion for a particular period, period of their
promotion and date of re-appointment is separately recorded in the
Engagement Register, in case of Administrative staff. In all other
cases, the procedure of re-entry of reversion & re-appointment is
taken in the engagement register. On completion of the temporary
period of promotion and on accommodation on regular basis, a
remark is to be taken on latest re-appointment promotion form.
Then the promotion form is duly audited and then to be sent to
concerned T.K. Division, for necessary action on grading folio.
(Instruction no. 57 regarding Annual Increment to employees on
ad-hoc basis was issued vide STK/1033/1120/95 dated 18/12/95).
(Instruction no. 26 -STK/1033/495/94 dated 1/7/1994 was issued
on guidelines regarding payment of LTA to staff appointed on ad-
hoc basis.
One day break due to adhoc promotion
1. On receipt of taking over duties from department regarding
one day break of employees, it is first confirmed whether DL
has been received from AGM(P).
2. Date of One-day break is then entered in the Engagement
Register.

276
3. Re-appointment form in format D is filled in duplicate, after
obtaining salary particulars from original promotion form or
previous one day break form. This is then duly checked &
authenticated by Supervisor & EOTK and is then sent to
audit for verification.
4. Audit queries/discrepancies, if any, are attended to &
necessary changes if required are made.
5. After re-appointment form is received from Audit, noting of
the dates of signature on original and duplicate is made. The
original form is then forwarded for implementation to
respective TK Divisions.
6. On receipt of original one day break form from respective
TK Division after implementation, the duplicate re-
appointment form is sent for noting & filing in the
employee’s SR file and the original form is filed date wise
and department wise in the Establishment section & referred
again on further re-appointment of the individual employee.
Noting down of regular basis remarks
1. Taking over duties DL are received from the respective
department and relevant regular basis DL from Personnel
Department is checked.

277
2. Entry of date on which staff is accommodated on regular
basis is made in the Engagement Register.
3. The latest re-appointment form is retrieved and entry of
Regular Basis is made alongwith reference DL no. of panel
chairman/ Personnel Department DL, taking over reference
no. with date and is then sent for auditing purpose after
checking by the Supervisor & EOTK.
4. After auditing the promotion form is sent to TK Division
with entry of date on which it is sent, for making note of
regular basis remark on grading folio.
5. On receipt of the promotion/re-appointment form from the
TK Division, the form is filed in the Establishment Section.
Revision of pay scale :- The pay scale of the employee is revised on
account of Wage settlement/agreement, accelerated increment, re-
instatement, reduction in grade by way of punishment /restoration of
grade, old promotion/ reversion. Such revision of pay scale is done on
the earlier promotion/reversion forms of the respective employees & the
grade of the employee is re-fixed accordingly as per new fixation norms
on the individual promotion/ reversion forms by making necessary
corrections. The same is sent for re-audit and then to the concerned
paysheet at TK Division for effecting the changes in pay scale. After

making the payment, paysheet clerks return these forms to Establishment
Section for record purpose/filing.
Accelerated increments / additional increment :- Increment granted for
additional qualification i.e. graduation, post graduation, double
graduation to Administrative staff in grade A/GV, viz. Clerks, Shop
Recorders, Meter Reader Bill Collectors, Telephone Operators,
Stenographers etc, is worked out by the Establishment Section on the
receipt of sanctioned proposal /form. The basic pay particulars are
obtained from concerned T.K. Division and additional increment form
(Form D) is filled in duplicate and sent to Audit. The original audited
form is sent to concerned paysheet at TK Division for implementation
and the duplicate copy with proposal papers is sent to the concerned Head
of Department for filing/noting in S.R. file after receiving the original
additional increment form.
278
If the employee has applied within 3 months from the date of result
then he is eligible for increment w.e.f. the date of passing the requisite
exam, otherwise the increment is given w.e.f. the date of application.
Number of Additional Increments granted is as under :
a) Graduation at the time of
appointment.
b) Graduation with 45% & above
marks/ double graduation at the
time of appointment.
2 additional increments
4 additional increments

c) Graduation within a period of 6
years from the date of
appointment.
d) Graduation with 45% & above
marks/ double graduation within
a period of 6 years from the date
of appointment.
e) Graduation after 6 years from the
date of appointment.
f) Graduation with 45% & above
marks after 6 years from the date
of appointment.
g) Double Graduation within 9
years from the date of
appointment.
h) Double Graduation after 9 years
from the date of appointment.
TEMPORARY STAFF:
2 additional increments
4 additional increments
1 additional increment
2 additional increments
2 additional increments
1 additional increment
Temporary staff are appointed against new BCR/ Administrative sanction
as per the requirement of the Departments. On account of
Computerisation of this activity, the entry job of staff appointed /
promoted on temporary basis ,no register is maintained for the
same. However, Register in form of computerized sheets is extracted
from time to time & back up floppies are maintained.
Accordingly detailed entries of the temporary staff are recorded in the
computerized program. Temporary appointments in various grades are
usually made for the monsoon season & fair season in the Electric Supply
Branch for a period ranging from 2-6 months. The activities carried out
are as under:
279

I. Entry of new BCR or Administrative Sanction
280
On receipt of BCR copies and sanction I.D., new folio is opened in
the temporary sanction file (under ADD option) with designation,
grade, No. of posts and validity period.
II. Appointment papers/Engagement forms
On receipt of appointment papers/ engagement forms, vacancy
given is checked (whether temporary or permanent).
Then it is also Checked if duplicate engagement forms were
received (from the entries made earlier).
The following facts are then confirmed-
i) Vacancy already exists on record (whether temporary or
permanent).
ii) Date of vacancy is prior to date of engagement or
appointment (in case of sanction, period of sanction is also
checked)
iii) Check the sanction, if the vacancy has lapsed prior to
filling
up.
Vacancy is then filled and engagement entry is made in respective
department as regards check no., paysheet no., name, sanction
period, grade and pay scale.
Appointment papers/engagement forms are noted and sent to
respective paysheet/ Time Keeping division for advising payment
by way of payroll advices to EDP Department.

III. Service Termination slips :-
281
On receipt of S.T. slips, from the paysheet of the staff it is first
located whether the employee exists on any of the temporary
sanctioned establishment.
Check if duplicate S.T. slips was already received (from entries
made).
Service termination remarks is entered as S.T. w.e.f. ( date of
separation).
Vacancy is created in case the Service of the employee is
terminated before expiry of sanction and/ or BCR validity period.
The S.T. slip is then forwarded to respective Time keeping division
for effecting necessary changes in the control of the month.
IV Transfer :-
Transfer of staff is done from one BCR to another-
On receipt of transfer DL vacancy given is checked.
The following facts are then confirmed-
i) Vacancy already exists on record (whether temporary or
permanent).
ii) Date of vacancy is prior to date of transfer (in case of
sanction, period of sanction is checked)
iii) Check the sanction, if the vacancy has lapsed prior to
filling
up.

282
Vacancy is filled and engagement is made in new sanction on BCR
in respective department.
Transfer DLs are noted and sent to respective paysheet / TK
division.
V. Change in sanction :- On receipt of change in sanction I.D.
Check if the employee has been transferred from a) Temporary to
Permanent sanction or from B) Temporary to Temporary.
a) Temporary to Permanent - transfer from temporary sanction is
done with remark of ‘Transferred to Permanent vacancy’.
b) Temporary to Temporary - In this case the employees are
transferred from one sanction to another. This is done mostly in
case of expiry of earlier sanction.
Engagement entries are made in new Temporary sanction in case of
transfer from one Temporary sanction to another. Also
Engagement entries are made in permanent register in case of
Transfer to Permanent vacancy.
The change in sanction DLs are noted and sent to respective
paysheet / TK division.
VI. Particulars of staff on temporary establishment
Overall position of on roll staff working on Temporary
Establishment as on 31 st March every year is sent to EDP

283
Department as well as Budget Department for preparation of
estimated cost of salary of temporary staff. This list is sent
Designation wise, with requisite particulars such as Ch.No., P.S
No., Department, Grade etc..
VII. Expiry of temp. sanction :-
Intimation of expiry of period of temporary sanction is sent in
advance to various departments regarding validity period of these
posts.
To attend replies given by various departments and make necessary
changes accordingly.
Payment of various allowances to Officers/ Staff:
Initially, various allowances were paid as per the advices sent by
respective Heads of Departments (on monthly/ daily basis) to Time
Keeping Department (except allowance attached to a particular post &
grade). However, on account of wrong/ double payment, a procedure was
streamlined wherein sending of advices through various Departments was
centralized and Time Keeping was allotted the job of forwarding
allowances of all Departments under General Administration. A software
was then developed for forwarding these advices & installed in the
computers at the concerned Head of Department. Accordingly, the
payment/ recovery advices of all Officers/ staff under General

Administration are entered by the concerned Department every month in
the computerized program & floppy of advices is extracted by these
departments. This floppy is then forwarded to Time Keeping Department
Establishment Section by the 1 st working day of every month. Time
Keeping department then downloads data from all the floppies in the
software programme & after processing the same, forwards a single
floppy of payment of allowance advice to EDP Department (for making
payment/ recovery) before the 5 th of every month with the consolidated
summary print out (displaying total number of records & the amount). It
is pertinent to note that the Meal Allowances advices pertaining to Time
Keeping Department staff is entered separately in this program &
thereafter the processed floppy to be sent to EDP is extracted.
284

PAYMENT SECTION:
285
The main job of the payment section, is to advice payment
(wages, DA and allowances) of all the staff of the Undertaking on the
basis of their attendance. Wages and DA is paid on actual working days
and eligible weekly off’s and leave enjoyed. Recovery in case of
absenteeism or any other reason is also advised by the Time Keeping
Department in accordance to the rules & regulations of the Undertaking.
Time Keeping Department is responsible for making the payment
of wages to all staff and Officers of the Undertaking including the
General Manager. For Administrative convenience the payment work of
Time Keeping Department is basically divided into three parts i.e. 1 st
payment, 7 th payment & 10th payment. The salary of General Manager is
based on the pay scales of IAS Officer as determined by the Central
Government. The deductions from his salary including the GPF, GIS,
Leave Salary Contribution, and Pension Contribution are remitted to Sr.
Accounts Officer at Mantralaya. Bill vouchers are prepared by the
concerned paysheet clerk & sent to Cash Department after due Audit
verification for forwarding the cheque to the concerned Sr. Accounts
Officers at Mantralaya. In addition to this the Income tax & Profession
tax deduction of the General Manager is advised to EDP Department and
the remittance is done according to the concerned Government Authority.

286
As the attendance of Officers is maintained by the Audit
Department, payment/ recovery advice is forwarded to the Time Keeping
Department on which the same is included in the workout card/ payroll
and is effected in the following month i.e. recovery of July is effected in
September. However, the difference in payment in respect of promotion,
combination –acting allowances etc are made in the following month
itself. Further, the grading position of all the staff (except Conductors &
Drivers) from their date of joining is maintained at the Time Keeping
divisions as per their paysheets.
Wages & DA :
Wages and DA is paid on actual working days, eligible
W/Off days & leave enjoyed (except in case of temporary
staff to whom wages is not paid for leave enjoyed).
METHOD OF CALCUATION OF DEARNESS ALLOWANCE
The existing method for calculation of D.A. is an outcome of our last pat
revision in the year 1.4.96. As per BCR 118 dt. 1997, the procedure for payment of
D.A. is as under:-
1) The revised Basic Pay is linked with Bombay Consumer Price Index (1934
series) and thereafter for every Rise / Fall of 7 points in BCP Index the D.A. is being
paid at the rate of 0.115% to 0.100% of the proposed Basic Pay.
Existing Basic Pay Rate of D.A.
Rs.3550/- to Rs.4500/- 0.115% 3550 x 0.115% = 4.08
Rs.4501/- to Rs.5500/- 0.110% subject to minimum
of Rs.5.18.

Rs.5501/- to Rs.6500/- 0.100% subject to minimum
of Rs.6.05
Rs.6501/- to Rs.7500/- 0.090% subject to minimum
of Rs.6.50
Rs.7501/- to Rs.9000/- 0.085% subject to minimum
of Rs.6.75
Rs.9001/- and above 0.085% subject to minimum
of Rs.7.65
287
2) After receiving the General Index (G.I.)( from Commissioner of Labour
Office, Tardeo, Mumbai – 400 034, the G.I. for Mumbai is (e.g. 589) multiplied by
5.12 is a linking factor to change 1982 series to 1960 series for Mumbai: 589 x 5.12
= 3015.68
i.e.3016
3016 is multiplied by 4.44, } 3016 x 4.44 = 13391.04
to change 1960 series to still }
old index for Mumbai. } i.e. 13391
13391 is cost of Living Index figure
The Mumbai Consumer Price Index for March’ 96 is 7934.
(Ref. last pay revision 1996) which is to be deducted from 13391 (cost of living
Index figure) 13391 – 7934 = 5457.
The same is divided by 7 points i.e.5457
7
779.57, which is rounded to 780.
780 is multiplying factor (M.F.).
Now, as per Basic Pay & Rate of D.A., we arrive at the existing D.A. for July
2005. An example for calculating the DA of an employee having minimum basic of
Rs.3550/- is as under:
Basic D.A. Rate M.F. D.A. for July 2005.
3550/- 4.08 x 780 3182.40
Again to calculate for D.A. for a day
3182.40 ÷ 31 = 102.66.

288
After arriving at a D.A. for day, we calculate D.A. for month,
which is 102.66 x 31 = 3182.46.
Special Allowance payable to ‘A’ & ‘B’ grade Officers is
considered as Basic pay for calculating payment of variable Dearness
Allowance.
HRA:
HRA is paid 10% of wages & DA (Not applicable to employees
staying in Quarters) except in cases of Standard Rent. Members of the
staff occupying quarters prior to March 1987 were given the option to
exercise the payment of standard rent instead of HRA @ 10% of Basic +
D.A. As such they are paid HRA as was paid to them in the month of
March 1987.
In cases where both the Husband & Wife are employed in the
Undertaking and are not occupying quarters, both are eligible for HRA.
However, in case they are occupying quarters, then both are not eligible
for HRA & rent (5%) is recovered from the employee in whose name the
quarter has been allotted.
Member of staff occupying Undertaking’s quarters who is eligible
for HRA & having his family members in the services of the Undertaking
sharing the same accommodation with him shall be eligible for HRA due
to them subject to the condition that the total amount of HRA paid to
them shall not exceed the standard rent actually paid by that member of
staff.

289
In respect of House Rent Allowance, recovery & payment as the
case may be, is affected as per the date of allotment / vacation of the
Officer’s / Staff quarters.
In case the quarter is vacated on or before 15 th of a month, half the
Month’s Rent is recovered as HRA. Likewise, if the quarters is vacated
after 15 th of a month, full month’s rent recovery is made.
The amount of HRA, (if paid) for the period of Accident leave is
recovered when full compensation is paid as per Act.
In terms of S.R.8.2.5, HRA is recovered if absenteeism is for 7
days or more and leave not due for 7 days and above
(Instruction no. 35- STK/1033/897/96 dated 9/9/1996 &
Instruction no. 43- STK/1033/938/96 dated 25/9/1996).
Annual Increment:
In case an employee has joined or has been promoted in the first half of a
given month (till the 15 th of the month) he is given Annual Increment on
the first of the same month in the following year, whereas in case the
employee has joined in the later half of the month (after the 15 th of the
month) he is given Annual Increment on the first of the next month in the
following year. These dates of Annual Increment are then constant
throughout. Increments in the time scale of appointments are affected
every year on the 1 st of each respective month directly by the EDP
Department. Annual Increment Slips received from the EDP Department
are confirmed with the grading folio of individual employees &

discrepancies if any, are pointed out in the discrepancy advice sheet or
payroll advice, which is verified in the following months paysheet. In
case of any discrepancy in the grading position, the same is verified by
sending it to Audit Department.
Biennial Increment:
290
The amount of Biennial Increment paid is the difference in the last
two grades. The first Biennial Increment is paid to an employee
completing 2 years in the maximum present/ existing grade which is
equivalent to one increment. After a period of 2 more years he shall be
granted one more increment i.e. his second Biennial Increment. Biennial
Increment is accounted as basic salary for the purpose of re-fixation of
salary for promotion, acting appointment, revision of grade, Provident
Fund, Gratuity & LTA. Only two biennial increments are given to an
employee throughout his service.
In case a staff is promoted on ad-hoc basis, he shall not be considered for
grant of Biennial Increment in the promotional grade. (Instruction No. 44-
STK/1033/903/97 dated 7/10/1997).
Service Increment:
Service Increment under code 025 is given to employees on
completion of 25 years continuous Service from 1/1/1996 & is paid in the
following month which he completes continuous Service of 25 years. The
amount of Service Increment paid under code 025 is the difference

etween the present rate of pay and the next step in his basic pay.
Likewise, Service Increment is given to employees on completion of 25
years continuous Service prior to 31/12/1995 under code 081. The
amount is equivalent to one increment. The Service Increment under code
025 will not be considered for re-fixation of salary on promotion and
revision of pay scales. It will be considered as basic for all other purpose.
The following instructions were issued in this regard:
291
Instruction No. Ref.No. Date
61 STK/1033/1044/93 14.12.1993
15 STK/1033/446/96 8.5.1995
18 STK/1033/575/96 10.6.1996
25 STK/1033/703/96 16.7.1996
29 STK/1033/825/96 27.8.1996
42 STK/1033/895/97 30.9.1997
7 STK/1033/90/99 26.21999
14 STK/1033/335/99 19.71999
A Supervisor in grade A/GVII & 4-5 Clerks in grade A/GV mans
the Time Keeping division under the effective guidance of the zonal
Officers in grade A/GIX.
Consequent upon the work-study of the Time Keeping Department,
it was decided that a Supervisor(P)/ Clerk should be allotted upto 300
cards (manual working).
PRELIMNARY WORK :
The job of the Supervisor(P)/ Clerks in grade A/GVII / A/GV in
the Time Keeping division, is to verify the attendance, mark
leave/absence/ overtime/leave accrual etc, maintaining records of grading

& leave records from the date of joining till retirement & thereafter
advice for payment of wages to all the staff of the Undertaking which is
briefed as under:
292
Paysheet wise printed Time cards & Work out cards of a particular
month are received from the EDP Department on the basis of previous
months tally control in the last week of the earlier month. Time cards &
Work out cards of the staff are arranged Check number wise & paysheet
wise, after ascertaining that all Cards have been received according to
staff ‘on roll’ as per the control of previous month. The cards of the
separated staff i.e. Retired, Resigned, Invalidated etc. are sorted & kept
aside. The Time cards & Work out cards of staff ‘transferred out’ to other
depots are then sent to the respective depots and those who are
‘transferred in’ are obtained & are serially inserted check number
wise/paysheet wise in the lot.
The data printed on the Time cards & Work out cards i.e. Name,
Check No., P.S.No., Basic, B.I., S.I., Date of Joining, Date of Birth etc.
are then checked thoroughly by the paysheet clerks from the grading folio
and paysheet. The time cards of ‘A’ & ‘B’ Grade officers and non-
punching staff are kept aside after numbering. Paysheet wise numbering
is done in pencil on the right hand side of Time Cards as the same are to
be kept serially in the rack provided at the entry gate beside the punching
clock. In case of Transportation Engineering Staff, on receipt of Weekly

Off statement of their staff from the concerned division in the last week
of every month, the same is marked on the Time cards by TK staff before
keeping them on the racks.
293
On the last two working days of every month new Time cards of
the following month are inserted in the racks as above & on the first
working day of every month the Time Cards of the previous month are
collected by the Sepoys of the Time Keeping Department and are handed
over to individual paysheet clerks after arranging these time cards check
number wise and paysheet wise.
On receipt of punched Time cards of previous month, they are
arranged as per paysheet of the previous month’s control & are then
numbered serially according to the Check Number at the top centre of the
card in ‘red ink’. In case any Time Card is found missing, a note to that
effect is sent to the concerned Head of the Department & to the Security
Department and attendance of the staff is obtained on a duplicate time
card certified by the Sectional Head before forwarding the control of the
month to EDP.
WORKING PROCEDURE & DUTIES OF PAYSHEET CLERKS:
The following procedure is undertaken by TK paysheet Clerks :
Leave forms of staff for absent days/leave applied are sent by the
Head of Department/Section to TK department for Leave
particulars of such staff which are duly filled in as per the Leave
Record & sent back to the concerned department/ section for
sanction by the competent authority. While giving leave particulars

294
on the leave forms of the employees, Leave balance as on 1 st day of
that particular month is given.
For proposals of sanction of Leave Without Pay and S.R.4.4.10
leave, the leave position particulars should be given from the date
of absence and not as on the 1 st of any particular month. The leave
position particulars when given should be certified by paysheet
clerk with his initials & date.
On receipt of the sanctioned leave forms including part day &
outdoor forms, these leave forms are sorted out and arranged
paysheet wise & check number wise serially & then the paysheet
clerks make a noting of leave particulars on the punch (time) cards
in red ink.
To ensure there are 4 punches on working days as per the duty
schedule of the concerned staff:
a) Noting of late arrival / early departure is written on the left side
of the time card and summed up and as per eligibility criteria of
the category of the staff, recovery through salary/debiting of
casual leave etc. is carried out.
b) Irregular attendance memo (in respect of administrative staff
reporting late for more than 4 occasions without permission in
every month) is sent to the Head of Department quarterly.
c) In case of only one punch, full day’s salary is recovered and is
marked absent for full day on non-receipt of leave form for the
day, unless and until permissible in the duty schedule.
d) In case of 3 punches half-day salary is recovered and is marked
absent for half day on non-receipt of half day leave form for the
day.
In case of permanent employees, presumed attendance for the
current month is advised on the Work Out Cards (except staff on
S.R. 4.4.10, Special Extra-Ordinary Leave, Suspension, Suspension
pending enquiry, no leave to credit & on request to that effect from
Head of Department) i.e. as per number of days in a payment
month (28/29/30/31) after observing the following procedure: -
a) Initially, entries in respect of leave forms, Part-day forms,
Outdoor forms etc are entered on the Time Cards and after
scrutinising the cards, remarks of payment/ recovery are first

295
taken on the Time Cards and then the same are noted on the
Work out cards and thereafter the leave particulars are noted
on the Leave Record from the Time Cards.
b) In case of receipt of leave forms of earlier months, reverting
entry is carried out likewise at the same time on the time
card, work out card and leave record. Payment is then
advised for these days through Work Out Card.
Make holiday payment - (Bare time (BT)+ Additional DA, OT).
Action taken on payroll advices sent to EDP is confirmed (from
paysheet if effected) after receipt of duplicate paysheet. In case of
any error / action not taken by EDP, fresh / duplicate payroll advice
is sent in the following month & any payment/recovery of that
month is made in the next month's work out cards.
All cases of recovery/ payment exceeding Rs.1000/- should be
checked thoroughly by Paysheet Clerk & Supervisor.
Eligibility provisions in respect of various paysheets for Bare
Time payment, Sunday Working, Overtime, additional weekly off,
HRA recovery / payment, permissible late arrivals/early departures,
duty schedule etc as per rules in force is confirmed & Payment is
advised through work out cards, accordingly.
Workout cards is arranged serially before sending to EDP and it is
confirmed that-
i) The total numbers of work out cards tallies with the control
position of that month, example 1 to 50 etc.
ii) Number of days advised for payment in that month is
correct.
iii) Any payment or recovery is advised against the proper code
and the amount advised is correct.
iv) All the references and working should be mentioned in detail
on the backside of the work-out card.
(Instruction no. 4- STK/1033/129/2000 dated 10/3/2000 - Ensure
that entry taken on T/Card are affected in paysheet.
Instruction No. 46- STK/1033/812/90 dated 20/9/1990 - Ensure
entry of recovery on L/R).

Control sheets are then prepared and sent alongwith the workout
cards to EDP.
Day to day papers such as annual increment slips, S.T.slips,
LTA/Encashment Forms etc. received are regularly attended.
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‘A’ & ‘B’ Grade Officer's salary payment/recovery advices
received from Audit are attended & corresponding entry in Work
out card is made accordingly. No payment / recovery is advised
without the advice from Audit.
Prepare Employee Pension Scheme & Family Pension Scheme
statement on receipt of note from P.F./ Head of Department.
Enquiries regarding payment/recovery/ grading/ leave particulars
of staff and other enquiries related to attendance are attended by
paysheet clerks/Supervisor.
The promotions/reversion forms received from EOTK are effected
for payment/recovery and payroll advices, if required are
forwarded to EDP.
(Instruction in this regard for implementation of promotion form in
all respect & taking entry of date of promotion / reversion on
payroll advice were issued vide Instruction No. 43-
STK/1033/560/91 dated 9/7/1991) & Instruction No. 24-
STK/1033/394/90 dated 8/5/1990).
Pay-roll advices in case of fresh appointment, change in name and
date joining date, change in designation, change in grade advice
received from the Heads of Departments etc are prepared in
duplicate & original payroll advice is sent to EDP & duplicate is
sent to Audit Department for verification.
Instruction No. 23- STK/1058/370/95 dated 5/5/1995 has been
issued advising the paysheet clerks regarding filling up of payroll
advices correctly.
Pay-roll advices in case of correction in date of birth are sent only
on receipt of due note from the Personnel Department.
Various instructions given from time to time are as under:

Instruction
No.
Ref.No. Date
61 STK/1033/1108/90 7.12.1990
10 STK/1033/96/94 07.02.1994
5 STK/1033/139/96 09.02.1996
24 STK/1033/683/96 09.07.1996
46 STK/1033/1023/96 22.10.1996
23 STK/1033/435/95 19.05.1997
Discrepancy advices in case of errors found in paysheet and time
cards are given to EDP for necessary corrections.
When staff quarters is allotted or vacated, corresponding advice for
stop payment/ HRA payment is advised through payroll to SMA.
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Leave Balance at the end of every year is carried forward to
following year on the Leave Records of all staff. Leave Balance at
the end of the year is calculated for certain categories of staff as per
the rules and regulations in force. The Leave record prepared is
checked by and initials of the paysheet clerk are affixed.
Advise for payment of balance casual leave of the staff as at the
end of the year is given for payment in the month of February by
accounting the Basic & DA of December and is confirmed from
the paysheet of March.
BT/OT statements sanctioned by the competent authority received
from other Depts. are also attended & payment is advised through
work out cards alongwith the reference number of hours
sanctioned by the Management.
OT statement are verified from the time cards.
(Instruction no. 14 was issued vide note STK/1033/305/97 dated
27/3/97 for maintaining uniform remarks on the Time Cards).
Transfer DL of staff are attended and their time cards, work out
cards, leave records and grading sheets are forwarded to respective
TK divisions.

Marking the attendance/ weekly offs of staff based on the DL
forwarded separately by the Heads of Departments.
Prepare/ attend LTA, encashment bills, accident bills, and wages
bill.
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Preparation of fixation sheet advices, in case of grant of accelerated
increment, graduation increment. The sheets are first audited and
then necessary advice for payment is given.
On receipt of sanctioned proposal alongwith advice from the head
of Department payment for acting allowance is advised.
On receipt of S/T Slips, preparation of final bill including
PF/Gratuity/ Supplementary bill on Termination of Service of an
employee (except Conductors & Drivers which is initiated by the
Traffic Department). Incase of Final Bill of Conductors & Drivers,
the recovery/payment in respect of wages/attendance is entered by
TK paysheet clerks.
Leave recovery statement of previous year should be maintained in
a register instead of forms
( Instruction No. 1 - SrSTK/1033/21/2000 dated 12/1/2000)
Leave not due recovery- (Instruction No.11 - STK/1033/356/96
dated 11/4/96).
Implementation of punishment orders & confirming the same.
Attend attendance files of employees those who are exempted from
punching and to verify their attendance.
Attend / reply MCA and Audit queries and confirm the payment /
recovery in next paysheet summary and reply in the prescribed
format.
In terms of Instruction No. 7 - (SrSTK/1033/398/2000 dated
23/8/2000) on receipt of MCA queries the same should be
scrutinized & necessary action regarding payment/ recovery should
be taken on priority in the paysheet and compliance report
regarding pending query/ current query should be submitted.

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To give particulars of staff such as basic pay & allowances as
requisitioned by the TK Establishment for effecting promotion/
reversion.
Provide the necessary annual statistics required for MTW Act and
Accident register.
Sample survey (yearly) statement of Supply staff regarding man
hours, absenteeism is forwarded every month to Establishment
Section of Time Keeping Department.
Allowances as applicable to any particular post is advised to EDP
through payroll by the concerned paysheet Clerk.
To furnish particulars of staff such as basic & allowances as
requisitioned by EOTK for affecting promotion/ reversion
Leave forms of Engineering Scheduled/ non-scheduled employees
received for leave particulars should be given within 3 days from
the receipt of leave form in TK Department (Inst. No.11- STK/
1033/123 dated 14/2/1995).
Prepare L.T.A/Encashment Bills and forward those bills to Audit
Department.
Prepare Accident Bills & forward those bills to Accident
Dept./Audit Department.
Prepare Final Bills & forward those bills to OATK(G), Colaba for
Income Tax Calculations & Deductions & ensure that Final Bills
prepared & received from Traffic Divisional Offices are attended
& forwarded within 7 working days from the date of receipt.
Prepare PF Bills & Gratuity Bills of Ex-employees & forward bills
to Audit Department.
Prepare Supplementary Final Bills & forward those bills to Head
of Departments.
Prepare Unpaid Bills & forward those bills to Head of
Departments.

Attend Inward/ outward dispatch related to the paysheet allotted to
them.
Carry out any other paysheet related work assigned to him by his
superiors from time to time.
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After completion of all the above formalities the Workout Cards &
the Tally control of respective paysheets is forwarded to the EDP
Department on the control dates & a copy of the same is sent to the
respective Supervisor of TKC, TKE & TKT at Colaba.
Guidelines to be followed by the paysheet clerks have been briefed in the
Instruction No.3- SrSTK/1033/190/01 dated 16/4/2001.
DUTIES OF TK SUPERVISOR:
Duties of Supervisor at Time Keeping Divisional Offices who is
overall in-charge of TK Division & supervises the working of the Clerks
under him, includes the following :
1. Attendance Marking of TK Staff of the TK Division.
2. To arrange to carry out the work of Paysheet Clerks in their
absence when they are on leave since there is no leave reserve staff
in Time Keeping Dept.
3. To Check L.T.A/Encashment Bills and forward those bills to Audit
Department.
4. To Check Accident Bills & forward those bills to Accident
Dept./Audit Department.

5. To Check Final Bills & forward those bills to OATK(G), Colaba
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for Income Tax Calculations & Deductions. To ensure that Final
Bills prepared by TK Divisional Offices & Final Bills received
from Traffic Divisional Offices are attended & forwarded within 7
working days from the date of receipt of such bills to avoid any
delay.
6. To check borderline cases of LTA thoroughly i.e. Privilege Leave
balance is around 20 days as on 1 st January of the year.
7. To Check PF Bills & Gratuity Bills of Ex-employees & forward
those bills to Audit Department.
8. To Check Supplementary Final Bills & forward those bills to Head
of Departments.
9. To Check Unpaid Bills & forward those bills to Head of
Departments.
10. To Check Family Pension Scheme & Employees Pension Scheme
Non Working Days Statement & forward these statement to PF
Dept. through concerned Head of Department.
11. To Check the new Work Out Cards / Time Cards/Punching Cards
of different paysheets received from EDP Department & allot them
to concerned Paysheet Clerks.
12. To ensure that the Time Cards of foreign depots employees are sent
to the concerned TK Divisions.

13. The punched Time Cards of transferred employees received from
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different TK Divisions are handed over to concerned paysheet
clerks.
14. To inform the paysheet Clerks about the Paysheet Program for a
month.
15. On Receipt of Transfer/Promotion/Reversion Forms from TK
Establishment, the same are thoroughly checked & confirmed from
respective TK Divisions telephonically. Thereafter, entries are
incorporated in the Master Control Book & Control Chart.
16. To tally the Control Chart of 1 st , 7 th & 10 th payment by going
through the various Transfer/Promotion DL received from the
different Head of Departments.
17. The Leave Records of transferred /promoted staff from the date of
joining are checked & sent to concerned TK Divisions through
Sepoys by hand delivery.
18. Thorough Checking of all Work Out Cards received from paysheet
clerks every month before sending them to EDP. The recovery &
payment of Bare Time Wages, Pro-rata, Overtime, Washing
Allowance, HRA etc are to be checked on the work out cards. The
Serial Numbers of the Work Cards are tallied along with the
Control. The number of days payment advised on the Work Out
Cards is also to be checked thoroughly (particularly the long

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absence cases, SR 4.4.10 cases). The Holiday working payment &
Additional Weekly Off payment advised on the Work Out Cards
are checked.
19. Paysheet wise forwarding dispatch slips of Work Out Cards are
prepared for sending them to EDP.
20. The procedure mentioned in Sr. Nos. 16,17,18 has to be followed
for 1 st , 7 th & 10 th payment of all staff working in their divisions.
21. To forward monthly statements required under Factory Act (form
No.27) to TK Establishment.
22. To check & forward the irregular Attendance Report of
Administrative staff of different paysheet quarterly to concerned
Heads of Departments.
23. To prepare Overtime Statements of TK Staff for making payment.
24. To maintain record file of Leave & part day leave of all TK staff.
25. To reply the Queries of Internal Audit & forward the Compliance
Report prepared by the paysheet clerk after checking the same to
Audit (Establishment) Department through Sr.STK in the
prescribed format. Maintain Audit Query Register for ready
reference.
26. To reply to the MCA Queries & submit compliance Report
prepared by the paysheet clerk to MCA through Sr.STK & Audit

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(Establishment) Department. Maintain MCA Query Register for
ready reference.
27. To verify necessary entries of LTA/Encashment EDP Bill Nos. &
Payment Date in LTA/Encashment Register & forward the same to
paysheet clerks for entry on the Leave Records.
28. To confirm the Annual Increment EDP Listing of all 1 st & 7 th
Payment employees from our Grading Folios of the concerned
employees attended by paysheet clerks & if any discrepancy is
detected the same is sent to Audit (Establishment) for scrutiny.
29. To supervise the implementation of Traffic Outdoor Staff Grading
received from Traffic Divisional Office every month & also to
check the difference of grading if any (payment/ recovery) effected
by concerned paysheet clerk.
30. To obtain approval of CAO & FA through STK/ Sr.STK for any
changes to be made on the Leave Record (already audited) due to
adjustment of leaves pertaining to previous years and also for
preparation of Duplicate Leave Records, in case of
loss/misplacement of Leave Records of employees.
31. To maintain Inventory Register of TK Division every month & if
required necessary follow up is made with concerned maintenance
Department.

32. To maintain Stationery Register & to indent the required Stationery
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Items along with requisition slip from Material Management
Department at Dadar.
33. To maintain Register for Separated Staff Leave Records sent to
Audit Dept in connection with Final Bill/Supplementary Final Bills
and maintain a follow up of the same.
34. To maintain Register for Time Cards required by EOT &
Divisional Traffic Offices.
35. To maintain Defective Punch Clock Register for entering the time
of intimation to MRE Dept about the defects in the Punch Clock
attached to concerned TK Division & also noting down the time of
repair of the punch clock.
36. To maintain Service Termination Slip Register by entering ST
slips of Separated Staff & sending the slips to EOTK.
37. To maintain Outgoing Telephone Calls Register & to sent monthly
reports of the number of calls to EOTK.
38. To maintain 10% Checking Register of each Paysheet Clerk
showing details of the Time Cards/Workout Cards/Leave Records
checked every month.
39. Compliance of all Instructions received from Sr.STK/ STK &
explanation of such instructions to all paysheet clerks.

40. To explain the various Circulars received from different Heads of
Department to paysheet Clerks & compliance of the orders, if any.
41. Maintenance of important papers subject wise & serial number
wise for ready reference in future.
42. To provide urgent information required by TK Head Office within
specified time period.
43. To Check CL Encashment Slips received from EDP.
44. To forward DL prepared by the paysheet Clerk to different
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Departments in connection with their queries regarding TK Dept.
work & as per requirement of TK Divisional Office.
45. To manage the department in the absence of Sepoy when he is on
leave.
46. To attend Union Representatives/ Employees/ Separated
Employees/ separated staff’s relatives regarding various types of
queries.
47. To maintain the recovery/ payment register advised to other
divisions & received from other divisions.
48. To Download Payroll & D.A. Data of Traffic Computerised
Paysheet received from EDP Floppy for processing purpose before
6 th of every month.
49. Data preparation job is done before the start of processing of
Traffic Paysheet every month.

50. To receive Discrepancy Advices from Traffic Divisional Offices.
51. To Scrutinize & forward these cases to concerned Paysheet Clerks
for further necessary action.
52. To Tally Control of Computerised Paysheet directly on screen.
53. To Check that the processing done by each Paysheet Clerk is as per
Control Sheet of each Paysheet & Month.
54. Preparation of Paysheet Floppy for the purpose of Salary payment
advice & sent to EDP.
55. Summary of necessary information such as Total Payment, Total
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Recovery, Paysheets, Number of Records, Number of Employees
in each Paysheet, First & Last Check No., Payment Days, Payment
Month is prepared & sent to EDP alongwith Floppy of Traffic
Paysheet.
56. Print Out of Number of Employees of Traffic Paysheet processed
is sent to EDP along with Floppy of Traffic Paysheet.
57. For the purpose of Card Printing of Traffic Paysheet necessary file
is prepared before printing command is given for printing reports at
Ticket Cash Department on Line Printer attached main server of
Traffic Department.
58. To Check randomly (10% minimum), the printed reports of cards
of Traffic Paysheet .

59. To maintain Computer Stationary Register & advice for
procurement of required stationary.
60. To maintain inventory register of Depot Computer System &
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arrange to keep the licensed software in the box provided for
maintaining the same.
61. To maintain Computer Maintenance Register & to supervise the
maintenance job of our Computer System done by Private Firm. To
sent maintenance report to EOTK as & when required.
62. To solve the queries raised by the concerned paysheet clerks
regarding Traffic Payment Program with the programmer of EDP
department on regular basis.
63. To attend the problems faced by Paysheet Clerks in day-to-day
Computer operating functions of Traffic Payment Program.
64. At the end of very month the Supervisor should conduct/ arrange a
meeting with the Clerks working under him, discuss the pending
issues and try to sort them at the earliest.
The following Registers are maintained at T.K. Divisions.
1. Attendance register.
2. Inventory register.
3. Telephone call register.
4. Stationery register.

5. Accident bill register.
6. LTA/Encashment register.
7. Final Bill Register.
8. Leave record register (In & Out)/ On roll staff Register.
9. Punishment register.
10. 10% checking of paysheet register.
11. Leave recovery statement register.
12. Control register.
13. MCA query / IA query register.
14. Issue of duplicate P.S. register.
15. Visit book.
16. Service Termination Slip Register.
17. Important Letters register.
18. Register to maintain record of recovery/ payment advised by
foreign depots/ prohibitory orders.
19. Despatch register (Daily In-Out).
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In addition to this various instructions given from time to time as
under are also required to be complied with by the paysheet clerk in their
day to day working and confirmed by the TK Supervisor:
Instruction No. 6. SrSTK/1033/407/02 dated 13.8.2002: In case of
recovery/ payment advised through workout cards, the respective T.K.
clerks should check the cases including recoveries of Rs.1,000/- and

counter check after receipt of paysheet summary from EDP to ensure the
necessary deduction.
Instruction No. 1 - SrSTK/1033/70/03 dated 5.2.2003 : The T.K. Dept
should affect recovery against absence in January in the month of March
paysheet in case of non receipt of sanctioned leave form till the end of
February.
Instruction No. 1 - SrSTK/1033/66/04 dated 03.02.2004: On receipt of
subsequent revised order, of any change in punishment /vacation of
punishment arising out of Arbitrator’s Order, make payment after
making necessary alterations with specific remarks to that effect on the
Time Card of the respective month, Workout Card, Leave Record and
Grading Folio for which the punishment/suspension has been
changed/vacated as per the Arbitrator’s Order/ Court Order etc. and the
necessary alteration on the Leave Record should be made only after
obtaining CAO & FA’s approval as per circular.
Instruction No. 2- SrSTK/1033/ 78 /04 dated 06.02.2004 : The
Management has accorded approval to Civil Engineering Department to
send the one outdoor statement for each staff for all days in a month as
per enclosed format to TK Department instead of filling separate outdoor
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forms for each day. The record of such outdoor forms will be maintained

y the Civil Engineering Department & statement of Outdoor Cases will
be forwarded to the Time Keeping Department.
Instruction No. 3 - Sr.STK/1033/191/04 dated 20/4/2004: In case of re-
instatement of staff, if there is an order that the “intervening period
between the date of dismissal and the date of re-instatement is to be
treated as leave with or without pay” the leave to the credit of the
employees should be directly debited without receiving an application
from the employees.
Instruction No. 4 - Sr.STK/1033/247/04 dated 28/5/2004: The leave
position on the leave form received alongwith the proposal for sanction of
leave without pay should be furnished as on the last working day, instead
of 1 st of the month. (i.e. if an employee has proceeded on leave from
14.12.03, the leave position to be furnished as on 13.12.03).
Instruction No. 6 - Sr.STK/1033/415/04 dated 27/7/2004: Officers of
Transportation Engineering &Civil Engineering Department are allowed
to certify the timings on the Time Cards of the members of staff working
under them except the first punch & last punch i.e. In punch & Reporting
Off punch. Such certification is restricted to once a month in respect of an
individual employee and a register should be maintained to verify the
facts by the certifying authority at the time of certification.
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Instruction No. 7 - Sr.STK/1033/589/04 dated 2/11/2004: The Officers/
Staff who were sent for election training, on election duty and vote
counting duty & attendance certificate was not issued by the Election
Officer, but intimation of appointment for election work was forwarded
to the concerned Time Keeping Offices by the concerned Head of
Department, then in such cases these staff should be considered as on
duty on that day.
Instruction No. 9 - Sr.STK/1033/603/04 dated 19/11/2004: (and
corrigendum issued vide Sr.STK/1033/675/04 dated 17/12/2004).
As pay means “Basic + DA” the same should be deducted
proportionately, from the salary of all employees to whom the criteria of
late arrival condoned upto 14 minutes in a month is applicable, who
reports late by 15 minutes or more.
If an employee to whom the criteria of late arrival condoned upto 14
minutes in a month is applicable, reports late or departs early by 2 hours
at a stretch his pay (Basic + DA) should be recovered proportionately and
he should also be marked absent for ¼ day on Leave Record.
Instruction No. 11 - Sr.STK/1033/612/04 dated 19/11/2004: If an
employee who is permitted to clock only two punches i.e. First IN and
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last OUT, forgets to clock his “First IN” punch & thereafter has filled

half-day leave form, then he should be marked on leave for first half of
the day and present for second half of the day.
Simultaneously, if an employee forgets to clock his last “OUT’ Punch
then he should be marked absent for full day, if no leave form is received
and if same is received then he should be marked on leave.
Instruction No. 2 - Sr.STK/1033/91/05 dated 14/2/2005: Accept
investment/housing loan re-payment declaration forms of the
officers/employees at respective TK Divisions, in duplicate and return
duplicate copy after acknowledging the same, affixing the rubber stamp
of the concerned TK Division. All accepted forms to be forwarded to TK
Colaba once in a week through dispatch or through Sepoys when they
report at Colaba. These declaration forms be accepted throughout the year
at TK Divisional Offices and should be forwarded to TK Colaba once a
week as explained above.
Grant of Additional increment: Except that for staff in grade A/GV, in
which case advice is given by the Establishment section, grant of
additional increment for possessing technical/ additional qualification is
done by the paysheet clerks on receipt of proposals sanctioned by the
concerned authority (Instruction No.20- STK/ 1033/472/92 dated
25/5/1992 & Instruction No.32- STK/ 1033/670/92 dated 16/7/1992).
313

314
Confirmation: The Scheduled and Non-scheduled employees, when appointed on
permanent basis are kept on probation. Probation period for Scheduled employees is
Six months; and for Non-scheduled employees is three months. During their
probationary period, they are not entitled for any type of leave with pay except Sports
Leave, Accident Leave and Special Leave for Family Planning unless they are
confirmed in the service or have completed twelve months of continuous service,
whichever is earlier as per Service Regulation No.4.4. (iii). After completion of
probationary period they are confirmed.
It is observed that sometimes the intimation of confirmation is
delayed and as a result, the concerned members of staff are not held
eligible for leave benefits during the intervening period i.e. from the due
date of their confirmation and the date of intimation of their confirmation.
The Heads of Branches/ Departments are, therefore informed that
members of staff who avail leave during such intervening period be held
eligible for leave benefits as provided under the Service Regulation.
In terms of Instruction No. 11 dated 23/4/1999, Members of staff
who avail leave during the intervening period (the period from the due
date of confirmation to the date of receipt intimation of confirmation),
should be held eligible for leave benefits as per S.R. 4.4.(iii) considering
that intimation of confirmation is delayed due to which the staff is held
not eligible for leave benefits during the said period.
LEAVE: Leave means and includes absence without permission. It also
includes weekly-offs and holidays falling in the leave period and non-

working Saturday, weekly-offs and holiday intervening two spells of
leave.
Types of leave applicable to the employees are as under:
1. Privilege Leave (PL): 31 days for each completed period of 1
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year’s service in case of all members of staff and 30 days for each
completed period of one year service to all ‘A’ grade Officers. PL
is cumulative up to 300 days to all employees of the Undertaking.
2. Sick Leave (SL): 10 days for each completed period of 1 year’s
service cumulative indefinitely to all employees.
3. Casual Leave(CL): 10 days for calendar year non-cumulative to
all employees.
4. Accident Leave:- Depending on the disability to all members of
the Staff.
Payment made in this regard consist of :-
a) Obligatory payments under the Workmen’s Compensation Act
1923.
b) And/or voluntary payments by the Undertaking.

Instruction No. 5. SrSTK/1033/253/02 dated16.5.2002: As regards
preparation of Accident Compensation bill, on receipt of advice from the
Accident & Claims Department, (a) when payment is advised as per Act :
the recovery towards HRA if paid in full on account of presumption basis
should be recovered proportionately for the incapacitated period. In
respect of Washing Allowance if the incapacitated period is one month or
more, the same should be recovered as per the BCR 138 dated
31.05.1982.
(b) When payment is advised as per rules: HRA or Washing Allowance
if paid in full on presumption basis, recovery is to be effected
proportionately as (a) above and if not paid payment is to be included in
the accident bill.
Other instructions in this regard were circulated vide
STK/INST/90/467/85 dated 9/8/85 & Instruction no. 38-
STK/1033/640/90 dated 1/8/90.
5. Special Leave: - On receipt of recommendation from the
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Medical Officer of the Undertaking & sanction of the Head of the
Department Special Leave is granted to an employee for Family
Planning in terms of S.R. 4.3.6 as under:
a) 6 days with full pay to male member of staff undergoing
vasectomy operation.

317
b) 14 days with full pay to female member of staff undergoing
tubectomy operation without delivery.
c) 7 days with full pay to male member of staff whose wife
undergoes tubectomy operation without delivery.
d) 4 days with full pay to any male member of staff whose wife
undergoes tubectomy operation immediately after delivery.
e) 1 day to female member of staff on the day of IUCD reinsertion.
6. Leave for Period during embodiment : In terms of S.R. 4.4.7 an
employee who is a member of Territorial Army, Home Guard etc.
is granted leave for the period of training , embodiment etc.
7. Sports Leave : Not exceeding 60 days in a Calendar year & not
exceeding 10 days at a time , except in case of injuries sustained
during arts & sports activities, in which case the total period shall
not exceed 30 days.
Sports Club membership is confirmed while granting Sports leave
to an employee.
Sports leave shall count for accrual of leave of all types and for the
purpose of increments in the time scale applicable to the post
which the individual employee holds.
Apprentices should not be held eligible for grant of Sports Leave.
Sports leave is a permitted absence on sports consideration. A such
the rules applicable for treatment of weekly off falling between two

318
spells of leave should not be made applicable to sports leave.
(Instruction No. 8 -STK/1033/161/96 dated 7/4/1993).
Instruction No. 5 - Sr.STK/1033/314/04 dated 31/5/2004: In terms of note
no. Arts & Sports/Sports leave/ 336/2002 dated 24/12/2003, GM’s
sanction was to be obtained for availing Sports leave exceeding 30 days
in a calendar year. It has however been pointed out by the Management
that in terms of amendment made to S.R.4.3.8 & 4.4.8 vide BCR no. 806
dated 15/1/1998 & CR no. 1840 dated 25/3/1998, Heads of Departments
have been delegated powers to sanction Sports leave up to 60 days to a
member of the BEST Arts & Sports club.
8. Maternity Leave: To female staff, who have completed 1 years
continuous service/ have been confirmed is eligible for Maternity
leave of 93 days from the date of commencement of leave or 63
days from the date of confinement whichever is earlier provided
that at the time of confinement the staff has not more than 3 living
children.
Confinement may be due to delivery, miscarriage, abortion, or
premature birth of the child at any time during the period of

319
pregnancy, provided that in case of abortion in the first 26 weeks of
pregnancy the leave is upto 42 days.
The Employee is eligible for full pay & Allowances for the
Maternity leave period as per the Maternity Act.
Admissible leave of any other kind may be granted in continuation
of Maternity leave if request is supported by a Medical Certificate.
9. Ex. Ordinary Leave under S.R.4.4.10: - In terms of S.R. 4.4.10
Extra Ordinary leave is given to the members of the staff suffering
from Tuberculosis and specified wasting diseases. The quantum of
leave (excluding the period of Badli) is as follows: -
a) Three years i.e. one year with pay and 2 years without pay to
employees who have completed continuous service of five years
and more.
b) 124 days with pay and eight months without pay to employees
who have completed more than one year and less than 5 years
continuous service.
c) Recommendations by the Medical Authority and sanctioned by
the Head of Department.
d) S.R. 4.4.10 leave commences only after exhausting whatever
leave i.e. (SL and PL) to the credit of the employee.

320
e) No PL, SL or CL shall accrue in respect of any period of extra-
ordinary leave (with or without pay) provided and sanctioned
under this regulation.
Instruction No. 3 - SrSTK/1033/459/03 dated 22.7.2003 : While
computing the requisite 240 days under S.R.4.4.1.(vii), the leave granted
under S.r.4.4.10 or any other leave / leave without pay on medical
ground, should not be accounted. Even the Sick Leave “NOT DUE”
should not be computed for the requisite condition of 240 working days
as per S.R.4.4.1 (vii), because in terms of S.R.4.4.1. (vii) Only Privilege,
Sick Leave and / or Accident Leave duly sanctioned shall be computed as
actual working days for fulfilling of requisite 240 days. Further, the extra
ordinary leave provided under S.R.No.4.4.10 cannot be treated as
Privilege Leave for computation of 240 days service in a calendar year
for the purpose of Sections 79 of the Factories Act, 1948 and rules framed
there under. The above instructions have been made effective from
1/1/2003.
10. Adoption Leave: Special leave upto 90 days to any female
member of staff from the date of adoption or till the adopted child
attains 3 years of age whichever is earlier.
11. Special Extra Ordinary Leave Scheme 2003- The scheme was
introduced in the year 2003.

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Special Extra-Ordinary Leave -2003 has been sanctioned vide BCR
77 dated 16/3/2003 & CR 272 dated 17/7/2003. This scheme is
applicable to all members who have completed continuous service
of 5 years & can be availed only once by the staff for a minimum
period of 1 year & maximum of 5 years. Last date of making an
application for Special Extra-Ordinary Leave is 31/12/2005,
subject to the condition that the Special Extra-Ordinary Leave
should commence on or before 31/12/2005.
Applications sanctioned by the Management are notified to the
concerned staff vide a letter of intimation by the AGM(P). The
copy of this letter is noted in the Establishment Section and
forwarded to concerned Time keeping division.
Instruction no. 7 has been issued vide SrSTK/1033/661/03 dated
21.11.2003 explaining the procedure in respect of sending
intimation to EDP Dept. in case of employees proceeding on
Special Extra-ordinary leave.
As the staff member availing Special Extra-Ordinary Leave is not
entitled for any salary payment for this period the paysheet clerk of
Time Keeping Department forwards zero payment advice to EDP.
No leave is credited to the employees during this period. A separate
statement is forwarded every month to EDP Department informing
them the number of staff who have availed Special Extra- ordinary

322
leave during the month. In addition to this, staff resuming duties on
account of expiry of leave and curtailment of leave is also
intimated to the EDP Department.
Advice is sent to EDP Dept. by paysheet clerks in respect of
employees proceeding on special extra ordinary leave by giving the
remarks in the remarks column of control sheet as ‘proceeded on
Special Extra Ordinary Leave for _____ years _____ months
_____ days w.e.f. ______________ to _____________ ’ against
the Check No./ Name of the employee.
Further, a separate intimation in DL of such cases is forwarded to
EOTK alongwith the control-sheet. Likewise a resumption DL is
also forwarded alongwith the control sheet in the month the staff
resumes duties.
Substitute weekly Off: As per the provisions of S.R. 3.2.3, all the
Scheduled & Non-Scheduled staff members who perform duties on any
weekly off day are eligible for substitute weekly off provided that the
same is enjoyed latest in the following month which it is earned.
Likewise, in case of Officers the substitute off can be availed latest in the
second calendar month, which it is earned.
In case a Scheduled & Non-Scheduled staff member is called on a
Holiday they are paid double salary/ wages including Dearness

Allowance provided that they cannot be given substitute off in the
exigencies of the Undertaking.
Substitute Off suffix & prefix :
General Rules(Leave) :
Weekly off in between any type of leave, then weekly off is to be treated as
absent if no leave is sanctioned for the Weekly off day.
(Instruction No. 62- STK/1033/1233/96 dated 20/12/96 -In
case of non-receipt of leave form for weekly off intervening
two spells of leave.)
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Holiday in between any type of leave then holiday is treated, as
absent if the employee has not worked on holiday.
Any continuous period of leave of any type immediately preceding and ending
with the date of termination of service shall not qualify for accrual of further leave.
No Privilege, Sick or Casual Leave shall accrue in respect of any period of
absence / leave without pay or S.R. 4.4.10 leave, Maternity leave and Special Extra
ordinary leave.
Proportionate accrual of PL, SL, CL in respect of leave taken will
be allowed only after resumption of duties, except in cases of PL & SL at
the time of death, invalidation & superannuation.
PL: No Leave of any type shall commence/ end on Non-working day.
PL Monthly accrual of 2 ½ days, subject to performing
regular duty for the whole month.
PL will not accrue in respect of period of absence,
suspension, leave without pay, maternity & Extra-
ordinary leave.

324
No member is eligible for leave with pay except Sports leave ( in case he is a
member of Arts & Sports Club) and Accident Leave unless confirmed or
completed 12 months continuous service, whichever is earlier.
In case Sick Leave (SL) is insufficient to the credit of an employee, then PL is
adjusted.
PL cannot be suffixed or prefixed to Casual Leave (CL).
For every 3 days absence or leave without pay, a quarter day PL is adjusted by
debiting the same from the PL account. In case of no balance PL, recovery is
affected.
Proportionate accrual of Privilege Leave, Sick or Casual Leave in respect
of leave taken shall be allowed only after resumption of duties except in
case of death invalidation or superannuation.
As per Instruction no. 8- STK/1033/878/96 dated 6/2/97, the total
number of PL days sanctioned will be debited from the leave account of
the employee on the day the PL commences irrespective of the fact
whether part of such PL falls in the next calendar year. However, in
order to avail LTA, an employee availing PL at the fag end of December
should have balance of 20 days as on 1 st January of the following year
after debiting the total sanctioned leave.
SL: Monthly accrual of ¾ days is given, subject to performing duties for
the whole month.

325
Fitness certificate is required from the Undertaking’s Doctor if SL
availed is more than 2 days in case of employees & 7 days in case of
Officers.
For every 9 days absence or leave without pay, a quarter day SL is
adjusted by debiting the same from the SL/PL account at the end of the
year. In case of no balance SL, recovery is adjusted against PL. Leave
recovery, if any, is affected through salary.
An employee can avail SL on half pay and allowance
subject to his request application to that effect duly signed
by the competent authority. In such cases the employee can
avail leave for the period double, the period he could have
taken on full pay.
CL: CL cannot be taken in excess of 7 days at a time (Except on illness
grounds). Casual Leave (Suffix / prefix) to Sick Leave, then Sick Leave
remains as Sick Leave and Casual as Casual Leave. (Instruction No. 31
STK/10333/878/96 dated 30/8/96).
CL can be suffixed or prefixed to any Holidays.
CL cannot be suffixed or prefixed to PL (except on grounds of
illness). If taken otherwise, the entire period of leave is treated as PL.
CL suffixed/ prefixed to absent, then CL treated as CL (if prior sanctioned) &
absent treated as absent & in case CL is suffixed as well as prefixed to absent then the
entire period is treated as absent.
For every 9 days absence or leave without pay, a quarter day CL is
adjusted by debiting the same from the CL account. In case of no CL ,
cash recovery is affected through salary.

326
In case CL is sanctioned in excess of leave due, CL to the extent
admissible is granted in combination with absence, i.e. the period of leave
availed in excess of CL may be treated as absence.
CL should not be allowed to suffix to Special leave under Worker
Education Scheme (CPO/A/84 dated 21/6/1984).
CL balance as at the end of every year is encashed & payment
advice @ December basic & DA, is sent to EDP for payment in February
paysheet.
Instruction no 58- STK/1033/1189/92 dated 14/12/1992 has been issued
on furnishing of CL particulars on leave form of employees due for
retirement.
Instruction No. 4 & 2: SrSTK/EDP/1058/237/02 & SrSTK/EDP/1058/
237/ 02 dated 7/5/2002 & 5/3/2001 respectively: In case of re-
instatement with full back wages of members of staff in the services of
the Undertaking by an order of the competent Court - no leave should be
credited to the employee and consequently no ex-gratia be paid to the
employee. No leave should accrue to the employees account from the
period of dismissal to re-instatement.
The standard terms and conditions in cases of re-instatement have been
given in Instruction No 46 – STK/1033/929/92 dated 29/9/1992 for the
information & guidance of the staff.

Carried forward on the Leave-Record
Annual Leave (S.R. 4.4.1 (viii))
1) In case the staff governed by the Factory Act of 1948 shall not earn
327
any Privilege Leave during a calendar year unless he has worked
240 days in a year (actual no. of days worked and Privilege Leave
enjoyed) and if the no. of days fall short of the requisite 240 days
then Sick Leave / Accident Leave duly sanctioned shall be added to
the extent of the short fall but Privilege leave shall accrue only on
the actual days of attendance.
2) Staff not governed by the Factory Act of 1948, shall not earn any
leave during a calendar year, if he has remained absent without
leave and without justifiable cause for more than 24 days in the
aggregate in that year
3) For every 3 days absence, LWP, suspension, S.R. 4.4.10 etc., ¼
day PL is adjusted by debiting to the balance Privilege Leave at the
end of the year or cash recovery is made through paysheet if
balance is not available.

4) For every 9 days absence / LWP/ Suspension etc., ¼ day SL and
328
CL is debited to the balance CL/SL at the end of the year or cash
recovery is made through paysheet if balance is not available.
Cash recovery through paysheet is made from March to August
only as per instruction from MCA (Ref. No.STK/1033/240/97
dt.14/03/97 Inst. No.11). While making cash recovery through paysheet
for NOT DUE LEAVE, recovery of Weekly off and HRA against
continuous absence of 7 days and above is taken into account.
Leave Travel Assistance: - Members of the staff is eligible for LTA
once in every calendar year as per the schedule sanctioned.
Slab of LTA amount payable to staff.
Upto 4600 - 1500
4601 - 5600 - 2500
5601 - 6600 - 3500
6601 - 8000 - 4500
8001 and above - 5500
1) Member of the staff should have 20 days PL or more on the 1 st of
January of the calendar year.
2) Continuous service of the Undertaking for not less than 2 years.
3) 240 days working in the preceding year in which he will avail his
LTA.
4) LTA can be availed with/without leave.

5) In case a member of the staff has not worked for 240 days in the
329
preceding year due to genuine illness. The General Manager, at his
absolute discretion sanction LTA if he has worked for 180 days in
the preceding year.
For computing 240 days working - Privilege Leave will be
treated as days of work. (Instruction No. 35- STK/1033/561/93
dated 7.7.1993).
Sick Leave and / or Accident Leave duly sanctioned shall be
computed as actual working days for fulfilling of requisite 240
days. (sports leave? )
6) As the appointment of staff promoted on ad-hoc basis are for a
temporary period the salary drawn will not rank as basic salary for
the purpose of LTA (Instruction No. 26 - STK/1033/495/94
dt.1/7/94).
7) Enclosure in the prescribed format should be attached to all LTA
application forms to avoid delay in payment of LTA (Instruction
No. 45 - STK/1033/625/91 dt.30/7/91).
8) LTA/Encashment forms should be checked thoroughly by the
Supervisor / paysheet clerks to avoid discrepancies:
a) Check number of the employees are filled in properly i.e. check
no. and the name are tallied with each other from the paysheet.

330
b) Basic pay as well as other increments (i.e. B.I., S.I., P.P.) are
certified correctly from grading, based on the date of
application of LTA/Encashment.
c) Date of application is mentioned.
d) The forms are signed by the applicant and/or by sanctioning
authority.
e) Designation and Grade code are correctly written.
f) Upper and lower portion of LTA form and Annexure of
Encashment form is correctly filled up. In case of Traffic
Outdoor Staff, Writer, Bus Miscellaneous is required to fill up
white colour encashment form only.
(Instruction No. 7 - Sr.STK/1033/457/02 dated 18.9.2002).
9) Without authentic signature of respective Time Keeping, LTA &
Encashment forms will not be released from Audit for payment.
(Instruction No. 49-STK/1033/903/95 dated 18.10.1995).
Instruction No. 1 - Sr.STK/1033/9/05 dated 7/1/2005: Ensure that filing
of LTA/ Encashment papers are done in a separate file. Confirm that
listing of LTA/ Encashment has been received with the summary & the
same has been verified by the concerned pay-sheet clerk.
Individual cases of applications from staff having minimum PL for LTA
eligibility (i.e. border line cases) should be thoroughly scrutinized by the
Supervisor.

100% Recovery advices forwarded through payroll in a particular month
should be checked from the paysheet of the subsequent month.
In addition to the above, in the row provided for total balance leave,
entries should be taken at the end of the year before carry forwarding the
leave for the next year on new L/R of 1 st payment staff. The paysheet
Clerk / Supervisor should invariably put his initials for having prepared/
checked the Leave Record.
In addition to the above, various instructions issued on LTA are as under:
331
I. Amendments regarding LTA made to the Service Regulation
4.8 issued vide Circular AGM(P)/L/266(C)/66508/99 dated
29/12/99, were reproduced vide Instruction No. 2 –
SrSTK/1033/47/2000 dated 27/1/2000.
Encashment of Leave :- Member of the staff is permitted to encash
his PL provided that
1) 31 days PL is retained at the time of encashment.
2) Minimum 5 days PL has to be encashed.
3) Encashment only once in a calendar year except in case of
invalidation, death, Superannuation or retirement at the age of 55
years.
Instruction no. 65 -STK/1033/1253/96 dated 30/12/996 has been
issued on Encashment of leave and rate of DA payable.

332
Instruction No. 14 – STK/1033/306/98 dated 26/3/1998 is regarding encashment
of PL, SL & CL to all members of staff. Likewise, Instruction No.7 dated
26/3/1998 has been issued directing the paysheet clerks to scrutinize the
encashment forms properly.
In case of Sick Leave encashment, B.I. is not considered.
Amendments were made to the Service Regulation 4.8, 4.5, 4.3.1,
4.4(x) & 4.4.1 vide Circular No. AGM (P)/L/266(C)/ 66508/99
dated 29/12/1999 were reproduced in Instruction No. 2 –
SrSTK/1033/47/2000 dated 27/1/2000.
Leave Records of all employees from the date of joining to the date
of dismissal / separation attached to the concerned division are
maintained in the above divisions of Time Keeping Department.
Leave posting on leave record:
• Form received from dept. are serially arranged and accordingly
posted on time card and then posted on leave record in the
following manner.
• Leave carry forward.
• At the end of the year the total leave availed of leave without pay,
absence etc. is calculated and adjustment of leave is done
accordingly. But if no leave to his credit actual recovery in cash is
made through paysheet.
• Leave record must be signed by the paysheet clerk / checked by
clerk or supervisor with their full names and not initials.

333
• Leave CF at the beginning of the year must be done in words
as well as figures . Cash recovery, if any, after carry forward of
leave is done through paysheet for the earlier calendar year from
March to August only as per instruction from MCA
Ref.No.STK/1033/240/97 dt.4.3.97. Inst No.11.
• Leave Recovery Entry should be made on the Leave Record.
• While making Cash recovery through paysheet for not due leave,
recovery of w/off and HRA against continuous absent of 7 days
and above are taken into account.
Allowances:
1. Acting &
Combination
Allowance
Acting Allowance is paid to an employee
performing duties in higher grade.
Combination allowance is paid when an
employee performs duties for additional
posts (not lower than his post) in addition
to his own.
Guidelines on Payment of Acting allowance & combination of
duties allowance has been briefed in Instruction No. 41 -
STK/1033/ 718/1995 dated 24/8/1995.
In terms of DL PO/11377/66-67 dated 19/3/1966, no appointment
can be made in the post even in acting capacity whenever a post
lapses. Under the circumstances such acting appointment will be
irregular.
2. Acting Duty Allowance: Acting duty allowance is paid to
employees whenever they are required to perform duties in higher
grade. The rate of payment of Acting Duty Allowance to the
employees of Security & Vigilance Department & the
Photography section have been quoted in the instruction no. 17 -

SrSTK/1033/420/99 dated 25/8/1999.
3. Travelling
Allowance
4. Leave
Compensatory
Allowance
5. Medical Leave
Compensatory
Allowance
6. Dearness
Allowance
7. Compensatory
Allowance
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As applicable to the post to compensate
for the expenses incurred in travelling in
the performance of duties or while on
deputation and also included as allowance
granted for maintenance of conveyance. It
is not granted for a period of continuous
leave / deputation in excess of one month.
Applicable to all “A” grade Officers @
6% of basic +DA+ Special Allowance
Applicable to all “A & B” grade Officers
@ 3% of basic +DA+ Special All.
Basic Pay linked at Mumbai Consumers
Price Index
i) 15% of basic salary (less Rs.3300/-
towards merged DA)to Officers if
attached to the post. ii) As attached to the
post. Compensatory allowance is not
treated as Salary for the purpose of PF or
Gratuity etc. Compensatory allowance is
not admissible in case of period of leave
is for more than 7 days at a time.
(Instruction No. 39 - STK/1033/916/96
dated 12/09/96).
Vide BCR 238 dated 24/6/1991 the Committee has
sanctioned payment of Compensatory Allowance to
Charge Engineers & Foreman General in grade T-8 in
the Electric Supply Branch an amount of Rs.120 p.d.
for every 8 hours of work in a calendar month and on
pro-rata basis for less than 8 hours, in excess of
normal duty hours. For the purpose of this clause, the
hours of work done beyond the normal duty hours on
working days, on weekly off days and non-working
holidays will be cumulatively computed for the
calendar month. If a charge Engineer or Foreman
General works on his weekly off day for full day he will
be entitled for substitute weekly off but will not be
entitled for any C.A. Less than 1 hour duty performed
on any working day by the Charge Engineer or
Foreman General will not count for the computation of

excess hours of work under this clause.
335
8. Special Allowance To all Officers as approved by the
Committee from time to time.
All “B” grade Officers are eligible for Special Allowance based
on the basic salary (less merged DA) as under:
A/GX, G-10 & G/G-6 ---- 25% subject to min of Rs.600/-
A/GIX,G-9 & G/G5 } --- 20% subject to min of Rs.600/-
A/GVIII, G-8 & P1/T8 }
Likewise, all “A” grade Officers are eligible for Special
Allowance based on the basic salary (less merged DA) as under:
A-3 and above --- 45%
A- 4 --- 40%
A- 5 --- 35%
Special Allowance is considered as Salary for the purpose of
contribution towards PF, Payment of Gratuity, HRA, Deduction
of House Rent, Encashment of Leave, L.T.A, Leave
Compensatory Allowance (LCA), Medical Leave Compensatory
Allowance(MLCA), Ex-gratia Payment in lieu of Bonus &
Superannuation benefits like encashment of Pl, ML& CL.
Special Allowance earned on acting or carrying out duties in a
higher post will not qualify for contribution towards PF, Gratuity,
HRA and Encashment of Leave.
Instruction No. 25 - STK/1033/378/90 dated 3/5/1990 has been
issued in this regard.
Guidelines on payment of Special Allowance to the staff while
acting as ‘B’ grade Office has been given in Instruction No. 23 –
STK/1033/378/90 dated 3/5/1990.
9. Conveyance
Allowance
As attached to the post. Instruction no.
32- STK/1033/883/96 dated 4/9/1996.
10 Steno Allowance To all Stenographers according to the
rates approved by the Management.
@ Rs. 100/- p.m.
In terms of Instruction No. 8 issued vide note SrSTK/1033/435/05
dated 04/08/2005, no recovery in Stenography allowance should
be made in respect of female members of staff during their

336
Maternity leave period
11 Typing Allowance To all Typists & Stenographers according
to the rates approved by the Management.
@ Rs.80/- p.m. on passing the prescribed
test upto 5 years of service,
@ Rs.100/- p.m. on completion of 5 years
of service and upto 10 years of service,
@ Rs.120/- p.m. on completion of 10
years of service.
In case of absence /without pay of Typist/Stenographer,
proportionate typing/stenography allowance with Basic & D.A
should be recovered for the absent days - Instruction No. 26 –
STK/1033/706/96 dated 22/07/96
No recovery in Typing allowance should be made in respect of
female members of staff during their Maternity leave period.
(Instruction No. 8 issued vide note SrSTK/1033/435/05 dated
04/08/2005).
12 Meal Allowance A staff is entitled for Meal allowance
when he is called for duties which involve
loss in respect of his Mid-day meals @
prescribed from time to time.
Meal Allowance is admissible in the following cases to ‘A’ & ‘B’
Grade Officers whose duties are not essentially of an outdoor
nature :-(i) to those attending Court cases or / on behalf of the
Undertaking , requiring their absence from their normal place of
work during their normal recess when such attendance does not
form a part of their duties.
(ii) to those who are required to work away from their normal
place of work. Provided that (a) the allowance is not paid for more
than three consecutive days in one instance, and (b) the new place
of work is more than 5 kilometres from their normal place of
work;
(iii) to employees engaged in payment of salaries, wages and/ or
advances against salaries/ wages, at depots or sites of work other
than their own;
(iv) to those on shift duties who are required without prior
arrangement or intimation to work two complete consecutive
shifts;
(v) to employees in receipt of overtime, when they work for more
than 5 hours.
However, no meal allowance will be payable for more than 3
consecutive days and if the employee has been given 3 days prior

337
notice that they will required to work for a period of seven days or
more, they will not be entitled for meal allowance for any such
days, but if they have to work for less than 7 days, they will be
entitled for meal allowance for the first three working days
irrespective of whether notice is given or not.
Meal allowance is also admissible to the members of
the staff when they are required to work overtime for
more than consecutive 5 hours before or after their
normal duty hours. However, if 3 hours overtime is
worked in the morning hours & 2 hours in the evening,
no meal allowance is admissible.
No meal allowance is payable for working on a Holiday
or Sunday. But in case the staff works for more than 5
hours above normal duty hours, then meal as stated
above is admissible. Like wise, meal allowance is not
payable for working on a Saturday, except in case
when the staff works beyond one hour extra than his
normal duty hours.
13 Machine Allowance As attached to the post & summary
statement received from the Head of
Dept.
13 Washing
Allowance
As applicable to the post @ R. 40/- or
Rs.25/- on receipt of advice from
respective Heads of Departments. In case
the employee remains on leave/ absent for
more than 30 days he is not eligible for
W.A. of that period.
Staff invalidated from the service of the Undertaking will be
eligible for payment of Washing Allowance during the notice
period (Instruction No. 33-STK/1033/674/92 dated 20/7/92).
Washing Allowance paid to the Traffic Officers have been
discontinued w.e.f.15/1/2001 as the Management has exempted
them from wearing uniform in terms of note no.
Sr.AOT/Gen/494/2001 dated 12/1/01.
14 Subsistence
allowance
An employee for the period he is on
suspension pending enquiry is entitled to
subsistence allowance as per S.O. 25 at
the rates given below-

338
a) For the period of first 90 days of Suspension pending enquiry:
Half the pay and allowances which he would but for the
period of suspension would have drawn,
b) For the period exceeding 90 days & upto 180 days :
Three- fourth of the pay and allowances, which he would, but
for the period of suspension would have drawn,
c) For the period exceeding 180 days:
Provident Fund:
Full pay and allowances which he would but for the period of
suspension would have drawn.
The amount of subsistence allowance is to be made under
Code 017 (basic) and 024 (D.A.) through paysheet.
In terms of ruling given by the PO on 4/10/63, on note no.
CTK/557/63-64, all allowances such as Typing Machine
Allowance, Washing Allowance etc. will rank for payment of
subsistence allowance. P.F. contribution should not be
deducted on subsistence allowance.
Also, in terms of note no. SPO/L/442/79 dated 27/3/1979
House Rent Allowance will have to be taken for the purpose
of payment of subsistence allowance and the employee will
draw his annual increment in the pay-scale on due dates if
eligible even though he is under suspension pending enquiry.
1. Employee becomes member of PF from the date of joining.

2. Provident Fund is deducted at the rate of 12% of his wages + DA
339
and special allowance applicable (in case of A & B grade Officers).
3. Provident Fund is not deducted on payment of sick leave, casual
leave and privilege leave.
Non- Contributory Provident Fund:
Employee can become a member of NCPF anytime in the year, but for
alteration in the rate and discontinuation of membership can be done only
in the month of March. This deduction percentage is at the discretion of
the individual employee ( i.e. 4%, 8% , 10% or max.12% ). (Instruction
No. 23 - STK/1033/679/96 dated 8/7/96)
It is deducted on wages + DA + Special Allowance (if applicable).
Vide Instruction no. 29- STK/1033/447/93 dated 2/6/1993,
paysheets clerks have been advised not to initiate NCPF
refund bill separately in case of separated employees who
are NCPF members while initiating their final bill. However all
particulars of NCPF deduction should be shown on the PF
Refund bill. Also no deduction should be made on payment/
recovery adjustment of salary wages and allowances done on
final bill.
Pension Scheme 1995: This scheme has been implemented w.e.f.
16/11/1995. Under this scheme the employer will remit 8.33% of his
contribution to the Pension Fund & the remaining 1.67% share will be
remitted to the PF account of the respective employees. (General rules in

this regard are briefed in the Instruction no. 8- STK/1033/161/96 dated
20/2/96)-- (Rs.541/- ceiling).
340
General Rules of Pension Scheme:
1) No contribution from the employee.
2) Contribution payable to the pension fund by the
employer shall be limited to Rs.6500/- only on which
PF is deducted . i.e. maximum amount of contribution
to Pension Scheme will be Rs.541/- i.e. 8.33% of
Rs.6500/-
3) 12% of PF contribution is recovered from employee’s
salary and credited to PF account with the PF trustees.
4) 12% employer’s contribution towards PF account has
been bifurcated as under:
a) 8.33% of salary or Rs.541/- whichever is lower goes
in Pension Scheme.
b) 1.67% balance share or amount remaining over &
above Rs. 541/- to PF Account.
OVERTIME
The minimum period of earning the Overtime is minimum one
hour working overtime at a stretch after completion of normal duty hours.
Overtime payment of 1 st payment staff:
Supervisors in grade A/GVII, all staff in grade A/GV to AGI (excluding
Writers & Shop recorders) who are required to work in excess of normal
duty hours are paid OT @ 1 ½ times of basic, Overtime hours payable in
the above cases are computed on the basis of 6 hours a day, except in
cases of staff in grade A/G I to A/G IV where OT is computed on the
basis of 7 hours a day as shown below:

6 Hrs. Day 7 Hrs.
¾ to 2 hrs ¼ 1 to 2 ½ hrs.
2 ¼ to 3 ½ hrs ½ 2 ¾ to 4 ¼ hrs.
3 ¾ to 5 hrs ¾ 4 ½ to 6 hrs.
5 ¼ to 6 ½ hrs 1 6 ¼ and above
In excess of 9 hours in a day & 48 hours in a week OT is paid @ twice
the ordinary rate of salary / wages inclusive of DA and HRA.
In case of Writers the OT is paid for work in excess of 7 hours up to 8
hours a day @ 1 ½ time & in excess of 8 hours double the ordinary rate
of wages inclusive of DA.
341
The pay-codes under which payment/ recovery of OT is done is:
Salary on OT- 008
DA on OT - 023
HRA on OT - 060 (Except staff covered under MTW Act-Writers &
Traffic Outdoor staff).
Necessary instructions have been issued as regards the procedure to be
followed in case of late attendance of Administrative staff during Over
Time working period are given in Instruction no. 34 -STK/1033/894/96
dated 5/9/1996.
Instruction no. 45 -STK/1033/1004/96 dated 8/10/1996 on
Over Time payment during the week when duty is performed
for availing substitute off against Saturday working.
Procedure payment of Over Time has been issued vide
Instruction no. 45 -STK/1033/913/97 dated 17/10/1997 .
Instruction no. 9 vide note SrSTK/1033/436/05 dated
04/08/2005 clarifies that payment of overtime should be
made at double the Basic + D.A. + H.R.A for work more than
9 hours per day or more than 48 hours per week to all staff
of the Undertaking except the Traffic Out door staff( 10 th
payment staff ) in which case Overtime is to made at double

the Basic + D.A for more that 8 hours duty per day
irrespective of weekly working hours.
Payment for working on weekly off day as per Minimum
Wages Act, 1948 has been briefed in the Instruction no. 5 -
STK/1033/11/91 dated 31/01/1991.
Instruction No. 48- STK/1033/931/97 dated 24/10/1997-
Overtime to the staff of Operations & Maintenance of Electric
Supply Branch: The staff members of Operations &
Maintenance department & Street Lighting Department of
Electric Supply Branch are exempted from the obligatory
provision of rest interval after every 5 hours of work by the
Commissioner of labour vide his order dated 27/11/1957. As
such they are allowed to attend straight duty of 8 hours
without any rest interval. The staff members having outdoor
duties do not clock their time cards for duty hours performed
by them & in their cases negative attendance is advised to
the TK Department. As such while working out overtime
payment TK is not responsible for verifying duty hours & OT
is paid on recommendations of sanctioning authority in such
cases. No employee should be paid OT for more than 16
hours on any day even if the sanctioning authority has
recommended more than 16 hours OT on any day.
( In exigencies of work if an employee performs duty for
more than 16 hours ? )
Holiday Working : In case an employee performs his normal
full duty (required to perform on week day’s from Monday to
Friday) on a holiday (without any late arrival or early
departure), he is held eligible for payment of double wages
(one day’s additional Wages & one day’s additional DA). In
such cases in order to determine the eligibility of double
wages for working on a Holiday there is no need for verifying
or adding the timings of his late arrival/ early departure as
the case may be of the other days of the month unless he is
late on the respective Holiday. (Instruction No. 84- STK/
342

1033/ 1013/91 dated 28/11/1991). However, in case of late
arrival/ early departure , 1 ½ times wages is paid under OT
code. ( Late arrival upto ½ an hour is exempted in case of
staff working in Dadar Workshop).
In terms of S.R.3.4.3. the Shop Recorders who perform their full 8 hours
normal duty on a Holiday which falls on any day from Monday to
Saturday will be paid one day’s additional Wages & one day’s Dearness
allowance being the payment for working on a Holiday in addition to 1 ½
hours pro-rata payment as being paid on normal working days.
(Instruction No. 12 – STK/1033/119/94 dated 15/2/1994).
In case the Shop Recorders work for less than their normal
duty hours i.e. 8½ /8 /6½ /6 hours on a holiday, they will be
eligible for payment of overtime @ 1 ½ times (less 3300) in
accordance with the Service Regulation 3.3.3. (Instruction
No. 71 – STK/1033/864/91 dated 10/10/1991)
Duty No. 23 of clerical cadre (from 17.00 hrs to 24.00 hrs) has been
deleted & included as an additional duty no. 21AA by extending ½ an
hour more (from 17.00 hrs to 00.30 hrs) with ½ an hour rest interval in
the Writer’s duty schedule of the Ticket & Cash Department. The revised
duties has been enclosed with the Instruction No. 10-
Sr.STK/1033/161/99 dated 13/4/1999.
Types of bills:
1. Final bill.
343

2. Supplementary final bill .
3. Unpaid wages bill. With ex-gratia slip for
payment/
recovery amount.
4. Accident bill.
5. Back-wages bill.
6. Salary/Voucher Bill
1. FINAL BILL: Final Bill is prepared on
separation of an employee from the services
of the Undertaking.
Separation from the Undertaking may be
due to various reasons such as
• Superannuation
• Voluntary retirement
• Expired
• Invalidation
• Resigned
• Dismissed or discharged.
344
• Service terminated in case of
temporary staff

345
Procedure for preparing the Final Bill : On receipt of the
service termination slip from the department which is
duly noted by the establishment section of the Time
Keeping Department, final bill is prepared.
Final bill should be prepared within 5 working days after receipt of
service termination slip from Dept.
In order to minimise the mistakes/ queries & for preparation of
Final dues bill correctly Instruction No. 28 dated 5/8/1996 has been
issued vide note no. STK/1033/777/96, wherein a check point listing has
been included, which is to be attached with the final bill and the gratuity
bill. The final dues bills & gratuity bills without enclosure of check
points list will not be released for payment by Audit.
Check-points:
Bill on receipt of S.T. Slip only.
Name, Ch.No., P.S.No., as per record with Time Keeping
Department.
D.J and on the basis correct length of service.
Reason of separation and also S.O. number in case of dismissal.
Leave Record is carefully closed for recovery of excess payment
due to absence/ without pay leave etc.
To check pay-card (workout card) and unpaid wage advice to
confirm the unpaid wages.

Encashment of leave in respect of:
Privilege Factory Motor Transp. Gen. Admn.
Leave Employees Employees
Employees
a)Death Payment Encashment
Encashment
b)Invalidation ” Payment ”
c)Dismissal ” ” No
Encashment
d)Retirement Encashment Encashment
Encashment
e)Resignation No No Encashment No
Encashment
Encashment
346
Note : In case of payment P.F . is deducted & in case of
Encashment, there is no P.F. deduction.
(PF is deducted for PL payment in case of invalidation, dismissal,
expired.) {Various rules applicable as per norms.}
The employees leave record is closed and the leave enjoyed in
excess or within the admissible quantum is worked out.
General Rules for encashment of Sick Leave:

347
Sick leave: For SL payment the staff should have completed 15
years continuous service, except in cases of Invalidation, death or
Voluntary Retirement on 55 years (Inst. No. 1 -STK/1033/86/02
dated 19/2/2002).
The employee should not remain absent or on leave without pay or
under suspension for more than 10 days, during the 5 years
immediately preceding the separation.
SL should be encashed in case of superannuation/ retirement/
death/ invalidation if conditions are fulfilled.
Only Basic +DA and Spl. Allowance (in case of Officers) is
considered for encashment of SL
The days of strike, bandh, dharna are condoned for eligibility for
SL encashment but payment will be made only for SL i.e. after
reducing cumulative absent days including absent on account of
Strike / Bandh days from the total balance SL. In other words
absent days should be reduced from the balance SL to be encashed.
Casual Leave:
a) Death Eligible for payment of proportionate
balance CL
b) Retirement —”—
c) Dismissal No payment of balance CL

348
The following instructions were issued in respect of precautionary
measures to be taken / check points while preparing & forwarding
the final dues bill of an employee.
Instruction No. Ref.No. Date
21 STK/1033/370/90 2/5/1990
29 STK/1033/475/90 8/6/1990
38 STK/1033/663/95 27/7/1995
59 STK/1033/1116/95 14/12/1995
7 STK/1033/160/96 20/2/1996
28 STK/1033/777/96 5/8/1996
10 STK/1033/224/97 6/3/1997
33 STK/1033/703/97 4/8/1997
2 STK/1033/19/99 11/1/1999
1 SrSTK/1033/86/02 19/2/2002
In terms of Instruction no. 33- STK/1033/703/97 dated 4/8/1997,
the paysheet clerk should inform OATK(Gen) when wrong/ double
payment of Income tax or Profession Tax through salary or bill of
separated staff is effected.
Immediate/Final Bill :- Name, Ch.No. P.S. No. Designation,
Date of joining, length of service, reason for separation and in case
of dismissal/ invalidation, under which Standing Order the
employee was dismissed is also specified.

349
PF Refund Bill :- i) All particulars mentioned on the final bill are
also mentioned on the PF refund bill. ii) Last PF and NCPF (if member)
amount deducted in paysheet is also written. iii) Retention and adjustment
of PF amount on payment / Recovery if any is shown on the bill.
Check Points for PF Bill:
1) Correct date of separation
2) Number of year’s service on the basis of Date of Joining and the
date of separation.
3) Retention & adjustment of P.F. amount due to payment of wages
against unpaid days or recovery of wages against absence/ leave
without pay or payment / recovery of difference in DA.
4) Employer’s contribution against P.F. adjustment is shown
separately on the bill.
Gratuity Bill :- a) All particulars mentioned on the final bill are
also mentioned on the gratuity bill. b) From 3 years to less than 5 years as
per BEST rules i.e. (only basic minus 3300) multiply by actual number of
years service put in. c) Above five years service as per Gratuity Act of
1972 i.e. Basic pay + DA (month in which the employees separated
multiply by no. Of days p.a. for total length of service as per slab
multiply total no. of years service put in divided by 26. 6 months an d

above is rounded off to one year and less than 6 months is ignored as per
Gratuity Act 1972.
Method of calculation of gratuity payable to the separated staff has been
described in the Instruction No. 8 - STK/1033/85/94 dated 31/1/1994.
Check Points for Gratuity Bill:
1. Number of years of service after reducing years in which condition
of 240 working days is not fulfilled
2. Gratuity bill calculation is done as per formula:
of Officers)
Basic* + DA x Slab x No.of years = Total gratuity payable
26 service put in
350
* Basic includes S.I., B.I., 018, 081 & Special Allowance (in case
4. Available rate of DA should be considered for the days of the
month in which the employee is separated (i.e. month of last employment
day).
5. Reason of separation.
6. Code of conduct to be certified by the Head of the Department.
7. Bill signed by the Head of the Department.
(Payment of gratuity under BEST rules has been briefed in Instruction
No.36 - STK/1033/723/97 dated 13/08/1997)
( In case of forfeiture of gratuity of a staff-
Either partially, in which case the amount of gratuity is paid as per
the percentage approved by the Management or

Wholly, in which case the employee is not eligible for payment of
gratuity under S.O.).
of)
Temporary employees ( Gratuity payment) in the prescribed format.
Slab:
351
No.of years of service Slab (Gratuity payable at the rate
Upto 20 years 15 days
20 to 24 20 ”
25 to 29 24 ”
30 to 31 26 ”
32 to 34 29 ”
35 and above 30 ”
1. In case of death an employee who has completed continuous
service in excess of 6 months i.e. 6 months and 1 day he is eligible
for payment of gratuity under the Gratuity Act of 1972.
2. While computing the attendance for 240 days in one year the
following days are considered absent days, suspension, days of
absence on account of strike which is declared illegal.
3. The service of one year means the period of one-year commencing
from the date of joining in the service of the Undertaking.
4. For deciding the rate of number of days payable as per the slab,
actual period of Service is taken into consideration & for
determining the payment of gratuity, no. of completed years of
Service or part thereof, in excess of six months, subject to a
maximum of 40 years will be taken into consideration.

Instruction No. 6 - SrSTK/1033/620/03 dated 29.10.2003: The amount of
Rs.6000/- paid on 22/10/2003 as “On Account” payment to the
permanent / temporary members of staff and to the Badli Drivers / Badli
Conductors depending on the number of days of work put in by them
during the period from 1.4.2002 to 30.9.2003 should be retained from the
final bills of members of staff who retire / separate on or after 1.11.2003
after confirmation of such payment from duplicate pay-slips of the
concerned staff.
Alongwith the final bill, the following documents are enclosed:-
Income Tax Statement,
Grain recovery statement,
Check point of Final Bill,
352
Final (immediate) form - preparation of ex-gratia slip for recovery/
payment amount to be sent alongwith Leave Record to Audit Department.
days and
Check list of gratity bill,
Gratuity Bill,
2 “L” forms,
Temporary spell in case of Temporary employees,
In case a Pension Scheme member, then statement of unearned
Check list proforma for final bill gratuity.

Leave Payment through final bill in case of separated staff of 1 st payment
staff:
Retired : Balance PL SL CL payment is made.
PL and SL upto date of separation is accounted.
CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Expired: Balance PL SL CL payment is made.
PL and SL upto date of separation is accounted.
CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Invalidated: Balance PL SL CL payment is made.
PL and SL upto date of separation is accounted.
CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Voluntary : Balance PL SL CL payment is made.
Retirement PL and SL upto date of separation is accounted.
On 55yrs. CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Dismissed : Not eligible for balance leave encashment
Resigned : Not eligible for balance leave encashment
353
In case of “A” & “B” Grade Officers at the time of retirement,
expiry, voluntary retirement of 55 years and invalidation , MLCA @ 3%
& LCA @ 6% is paid on PL encashment only. (i.e. Wages +DA +Special
Allowance +MLCA + LCA).
TA is paid only for 31 days PL encashment.
Special Allowance is paid to “A” & “B” Grade Officers on PL SL
& CL encashment.
In case of temporary staff, temporary spell statement is also enclosed and
the method and mode of calculation is as per the Ref. No.
STK/1033/85/04 dt.31/01/1994. (Instruction No.9) finally the bill is

egistered in the final bill register and bill nos. are given on the respective
bills i.e. (immediate bill, PF Refund & Gratuity bill).
Benefit of Encashment of Sick Leave at the time of Superannuation :-
All members of staff are eligible for payment of 100% of the balance
Sick / Medical Leave to their credit provided.
1 Must have completed 15 years continuous service.
2 Should not be absent / Leave Without Pay for more than 10 days
354
during the five years immediately preceding the date of
superannuation.
3 Absent / Leave Without Pay days should be reduced from the
balance Sick Leave to be encashed.
4 In case of death, invalidation and Voluntary Retirement an
attaining the age of 55 years, the condition of 15 years service is
not applicable.
5 Absence on account of Morcha and absence without leave should
be treated as absence only and should not be reduced from
cumulative absence for eligibility of encashment of Sick Leave, but
it will be reduced from the total balance Sick Leave at the credit at

355
the time of payment. (Ref. No.STK/1033/726/97 dt.13/08/1997,
Instruction No.37.)
6 Sick / Medical Leave is calculated by accounting the Basic Pay +
DA (Month in which the employee is separated).
Instruction No. 1 - SrSTK/1033/86/02 dated 19.2.2002 : Benefit of
encashment of sick leave at the time of invalidation, death and voluntary
retirement in terms of S.R. 4.10.2. to the staff who have put in 15 years
service, is not applicable in cases of invalidation, death and voluntary
retirement on attaining the age of 55 years, as these instances being
exception to the condition of fulfilment of 15 years continuous service as
stipulated in S.R. No.4.10.
Payment of Compensation to invalidated member of staff terms and
conditions.
1) The members of staff must have completed not less than 10 years
continuous service in the Undertaking as on the date of invalidation
(i.e. at the close of work on his last working day) (Ref. No.
AGM(P)/L/456(57)/ 26859/99 dt.231/05/1999)
2) The amount of compensation will be at the rate of 45 days salary
/wages (i.e. basic salary + DA) drawn by him in the month

356
preceding the date of invalidation for each year of balance, service,
subject to a minimum of Rs.5000/- (Inst. No. 48- STK/1033/954/92
dt. 12/10/92)
3) The employee should not be eligible for compensation under any of
the enactments, such as Workmen’s Compensation Act, ESI Act
etc.
4) While calculating the balance years of service left, the period of
less than 6 months be ignored and the period in excess of 6 months
be rounded upto one full year.
5) If one month’s notice is not given to him then he is eligible for one
month’s notice pay. i.e. Salary + DA + HRA + WA. Payment of
notice pay can be confirmed from Service Termination Slip.
2. Suppl. final bill - Supplementary final bill is prepared for any balance
payment/ recovery in cases where final bill is already initiated.
Supplementary bills should be prepared as and when advices received
from Head of Dept. Audit, OAOB etc.
3. Wages Bill (Salary Bill) : In case of non-payment of salary on
account of various reasons.
4. Accident bill: In case an employee is injured on duty, compensation is
paid to him for which accident bill is prepared (As per Act/ As per rules-
Full wages).

357
In case the bill is prepared as per Act, HRA is not paid for the
incapacitated period. Washing Allowance is also recovered if it is for
more than one month.
In case paid as per rules HRA & WA is to be deducted proportionately.
4. Back-wages bill: Prepared as per court order.
Instruction no. 18 - SrSTK/1033/561/99 dated 3/11/99 issued regarding
entry of Back wages on Work-out cards
Late Attendance: Late arrival on not more than 4 occasions & not
exceeding one hour in a calendar month is condoned in case of Writers of
Ticket & Cash Department (Instruction no.9 - STK/1033/238/96 dated
4/3/96) Writers of Traffic Department (Instruction no.15 -
STK/1033/346/99 dated 2/8/99).
Report on Irregular Attendance (Inst. No. 18-STK/1033/350/97 dated
25/4/97).
ACTUAL WORKING OF 7 TH PAYMENT PAYSHEET.
7 th payment staff comprises of factory & non-factory staff from
grade T1 to T6 of Engineering, Supply, Civil & Security Departments.
Working procedure as explained above is carried out in case of 7 th
payment paysheet also.

358
Certification of 1 st & last punch of the staff working in the
Transportation Engineering &Civil Engineering Department not
permitted. {AGM(P)/L/447/2004 dated 21/7/2004 & Inst. No. 6 dt.
27/7/2004.}
The CPO vide his note No. AGM(P)/L/447/2002 dated 10/12/2002 has
informed the procedure formulated with the approval of the General Manager which
to be followed in case of staff working in the Transportation Engineering Department
who cannot punch their Time Card when punching clocks are defective or when the
members of staff are sent to another depot from their normal place of work within
their normal duty hours, etc. The procedure is reproduced below:
i) The members of staff should get the outdoor forms filled in and signed
by the officers concerned when they are sent for outdoor work.
ii) The outdoor forms should be stapled to the Time Cards and the Time
Keeping Department should retain the outdoor forms along with Time
Cards and it should not be returned to the concerned department.
iii) The new outdoor forms to be evolved should be of the size of present
Time Cards.
iv) Present Outdoor forms should be used till the stock is exhausted.
v) Forgot to punch cases should be discontinued after 01/04/2003. Till
such Time “Forgot to punch” forms should be filled in and forwarded
to the Time Keeping Department for doing needful.
vi) After 1-4-2003, the members of staff who would forgot to punch their
Time Cards will have to fill in the Leave Forms for the said
date/period.
vii) Except in cases of defective punching clocks, the authority given to
Foreman General of Transportation Engineering Department will stand
withdrawn.

Arrangement will be made to revise existing out-door forms to suit the size of the
Time Card after exhausting the existing stock. Accordingly, existing out-door form
should be utilised till the revised forms are printed. However, the existing procedure
of marking ‘P’ and signing thereof in case of non-punching of time cards due to
defective punching clocks, should be continued and whenever extra working is done
on the way of defective punching clock, specific timing may be written on the Time
Cards and signed thereof in order to pay overtime. In all other cases not covered by
the above-laid down procedure, which may be very rare, the existing procedure of
sending DL’s to TK Department is to be continued.
DUTY SCHEDULE OF 7 TH PAYMENT:
359
a) Working Hours: No worker shall be required to work for more
than 48 hours in any week or more than 9 hours in a day.
b) Six days working in a week
c) Various duty timings (at all depots)
d) Staggering Weekly Off: No worker shall be required to work or
allowed to work on his Weekly Off day & if he has work he is given a
compensatory Off within the month in which the Weekly Off was due
to him.
e) Interval for rest: Period of work for each day is fixed
No period shall exceed 5 hours.
Interval or rest should be at least ½ an hour.
No worker shall be allowed to work for more than 10 days
consecutively.
The spread over should not exceed 10 ½ hours.
f) Late Attendance:
Up to 14 mins. ------ No deduction
15-29 mins. ------ ¼ hr (Basic+ DA)
30-44 mins. ------ ½ hr (Basic+ DA)
45-59 mins. ------ ¾ hr (Basic+ DA) and so on.

360
In case the employee remains absent (early departure or late
arrival) for more than 2 hours at a stretch, he is marked absent for ¼
day.
g) Paid Weekly Off: Staff of running Shed Shifts of
Transportation & Security Department, Nawghany’s of the
Stores Department & Guards of the Security Department (
Irrespective of shift are entitled for paid weekly off).
h) Only Supervisory staff & non-Scheduled staff of Transportation
Engineering Department having running shed shift on all days
are eligible for additional Weekly Off payment (Instruction No.
41 - STK/1033/920/96 dated 13/9/19996)
Round the clock shift provided in the Transportation
Engineering Department i.e. full day working (8 hours per day on all
days of the week excluding Weekly Off day) is Running Shed staff.
Day Shift/ Mid-day shift: If an employee has worked in a month for
minimum 13 days, he is eligible for one additional Weekly off & two
additional weekly offs for 19 ½ days working.
Evening or Night Shift: If an employee has worked continuously for 6
days, he is eligible for additional Weekly offs, subject to maximum of 4
or 5 additional Weekly Offs in a month.

Mixed shift: If an employee has worked for 19 ½ days in a month, he is
eligible for two additional Weekly off & then for every 6 continuous
working in night or evening one additional Weekly off is given, subject
to maximum of 4 or 5 additional Weekly Offs in a month.
The procedure for calculation of paid weekly offs to the non-scheduled
staff of Transportation Engineering Department has been detailed in
Instruction No. 12- SrSTK/1033/201/99 dated 6/5/1999 & Instruction
No. 15- STK/1033/251/90 dated 19/3/1990.
In terms of INSTRUCTION NO. 8 - SrSTK/1033/527/02 dated
7.11.2002, the payment of additional w/off as per S.R.3.2.2. each day’s
absence or leave without pay will entail loss of one day’s additional
payment (stated as ‘paid weekly off’) and Casual Leave availed in excess
of two days will entail loss of one day’s additional payment (stated as
‘paid weekly off’).
In other words, each day absence / leave without pay and causal leave
availed of in excess of two days will amount to loss of one day’s
additional w/off.
While closing the leave record at the end of the calendar year for “Not
due leave”, if any, recovery for additional weekly off should be made
(Instruction No. 3- Sr.STK/1033/113/2000 dated 2/3/2000).
Employees working in non-rotating shifts are not eligible for additional
w/off.
361

The entire Non-Scheduled staff of the Security & Vigilance Department
working in shift duties are eligible for “ additional paid weekly offs”-
Instruction No. 5 – SrSTK/1033/227/2000 dated 8/5/2000.
Likewise the M.V. Drivers working in shift duty in the Operation &
Maintenance Department are eligible for “paid weekly offs”.
Holiday Working at Dadar Workshop: The Scheduled & non-
scheduled staff of Dadar Workshop are required to work on Bank
Holidays in rotation except the following Bank Holidays when the
workshop will remain closed:
1. 26 th January
2. Holi
3. 1 st May
4. 15 th August
5. Gudi Padwa
6. Ganesh Chaturthi
7. Dassera
8. Diwali (Bhau-beej)
362
The pro-rata amount will be deducted from the salary/ wages of
scheduled non-scheduled employees of the Dadar Workshop who will
report late for duty on each bank Holiday and if such late is reporting
beyond 30 minutes, they will get deprived of salary/ wages including DA.

This is applicable to the staff of Dadar Workshop only (Instruction No.
20 - STK/1033/590/98 dated 01/06/1998).
OVERTIME PAYMENT:
363
In case an employee works for more than 9 hours a day and 48
hours in a week, he is paid OT @ twice the ordinary rate of wages
inclusive of DA+ HRA. However for exceeding 8 hours (normal duty)
and upto 9 hours a day or less than 48 hours in a week, he is paid OT at 1
½ times basic only, under code 008 (minus 3300). (OT is computed on
the basis of 8 hours a day).
HOLIDAY PAYMENT (B/T):
All the employees who are required to work on paid holidays will
be paid double salary/ wages including DA, provided that they cannot be
given substitute off. However, the employees who are required to work
on paid holidays and absent themselves will not be paid any salary or
wages in respect of this holiday.
For holiday payment, normal working is required on a holiday.
Only 14 minutes permissible late is allowed in a month ( Except Dadar
W/Shop where ½ hr grace is allowed). If late exceeds 14 minutes in a
month, then no Holiday payment is made, but OT payment @ 1 ½ times

of basic (excluding DA) is made. Instruction No. 72- STK/1033/866/91
dated 10/10/191 has been issued in this regard.
Leave Payment through final bill in case of separated staff in the 7 th
payment staff:
Retired : Balance PL SL CL payment is made.
PL and SL upto date of separation is accounted.
CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
364
Expired: Balance PL SL CL payment is made.
PL and SL upto date of separation is accounted.
CL is accounted only upto last date of working.
PF deduction is made on PL payment for Staff covered
under Factory Act.
Invalidated: Balance PL SL CL payment is made.
PL and SL upto date of separation is accounted.
CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Voluntary : Balance PL SL CL payment is made.
Retirement PL and SL upto date of separation is accounted.
On 55yrs. CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Dismissed : Staff covered under Factory Act are eligible for balance PL
payment.
Resigned : Not eligible for balance leave encashment
In cases of re-instatement the leave to the credit to the employees
should be directly debited without receiving application from the
employees only if there is an order that the intervening period between
the date of dismissal & re-instatement is to be treated as leave WITH/
WITHOUT PAY.

Pro-rata to Shop Recorders:
365
Pro-rata payment is made to the Shop recorders for performance of
extra duty over & above their normal duty hours.
Shop Recorders deputed for Census duty is not held eligible for pro-rata
payment.
In case of early departure or late arrival exceeding 3 hours in a
month, the no. of excess hours will be deducted from the pro-rata & also
proportionate casual leave will be debited & the remaining pro-rata will
be paid @1 ½ times (under code 001 less 3300/-).
In terms of S.R.3.4.3 Shop recorders performing full 8 hours normal duty
on a Holiday from Monday to Saturday will be paid one day’s additional
wages and one day’s additional DA being the payment for working on
holiday and in addition to this 1 ½ hours pro-rata payment will be paid as
paid on normal working days (Instruction -12 --- STK/1033/119/94 dated
15/2/1994).
In case ½ day leave availed or worked for ½ day – no pro-rata is to be
paid.
Temporary employees.

366
Temporary employees are held eligible for PL at the rate of 31 days
and SL/CL at the rate of 10 days on pro-rata basis in a calendar
year provided that if they have actually worked for not less than
240 days in a calendar year.
Instruction No. 2 - SrSTK/1033/251/03 dated 09.04.2003: The temporary
employees are eligible for the following benefits as provided in S.O.4.2.
(iii) of Electric Supply Branch only when they have actually worked for
not less than 240 days in a calendar year.
i) Grant of Privilege Leave on pro-rata basis at the rate of 31 days
per annum.
ii) Grant of Sick Leave on pro-rata basis at the rate of 10 days per
annum.
iii) Grant of Casual Leave on pro-rata basis at the rate of 10 days
per annum.
They should be granted PL, SL, and CL on pro-rata basis on completion
of 240 days working in a calendar year & the un-availed PL & SL be
carry forwarded. However, on termination of their temporary Services
they are not to be paid for un-availed PL & SL. The temporary
employees who are on roll on 31 st December are also eligible for
encashment of balance CL of that year.

367
In case the employee does not complete 240 days in the calendar
year then he will be granted PL on pro-rata basis at the rate of 1
days PL for every 20 days work. Not eligible for SL and CL.
All Nawghany’s are held eligible for payment of gratuity for their
previous year service as temporary Nawghany provided if they
actually worked for not less than 240 days in a year i.e. the date of
first appointment as temporary Nawghany.
Temporary spell to be taken from the department concerned.
Grant of leave to the Probationary Engineers of the Electric
Supply, Transportation Engineering and Civil Engineering
Branches are explained in Instruction No. 53 –
STK/1033/1025/90 dated 12/11/90.
The method and mode of calculation in case of temporary staff for
gratuity purpose is detailed in the circular of instruction No.8 issued vide
DL Ref. No.STK/1033/885/94 dt.31.1.94.
Instruction No. 2 - SrSTK/1033/178/02 dated 4.4.2002: Temporary
Security Guards are given break after every 6 months. Temporary
Security Guards who have actually worked for not less than 240 days in a
calendar year should be granted the leave benefits on pro-rata basis as
admissible under the Standing Orders.

Payment made to Temporary employees- 15 days of the current month &
15/16 days (as the case may be) of the last month.
Instruction No. 10 - Sr.STK/1033/604/04 dated 19/11/2004 & Instruction
No.42 - STK/1033/814/93 dated 28/9/93: .
The words ‘actually worked’ appearing in the Standing Order No.
4(2)(iii) of the Standing Orders (Transport & Electric Supply Industries)
will mean and include not only the days on which the employees under
reference have actually worked and paid their full salary/ wages and
allowances, but also the days on which they have not actually worked but
are paid their full salary/ wages and allowances, such as paid Weekly Off
Days, Festival Holidays etc., for the purpose of counting 240 days in a
calendar year for grant of leave on ‘Pro-rata’ basis.
368
The procedure of marking the attendance for preparation of
paysheet of non-scheduled temporary staff has been explained in
Instruction No. 43 - STK/1033/835/93 dated 5.10.1993.
ACTUAL WORKING OF 10 TH PAYMENT PAYSHEET.
10 th payment staff comprises of person employed to work on
Transport vehicle or to attend duties in connection with its arrival/
departure & includes Bus Driver, Bus Conductor, Badli Bus Driver, Badli
Bus Conductor & Bus Miscellaneous.

For administrative convenience the Traffic Outdoor staff covered under
paysheet numbers 35, 36, 37, & 86 have been changed from 1 st cycle to
3 rd cycle from June 2005 paysheet. (Instruction No. 7 dated 6/6/2005).
DUTY SCHEDULE OF 10 TH PAYMENT:
Working Hours : No worker shall be required to work for more than 48
369
hours in any week or more than 8 hours in a day & must
be given an interval of rest of at least ½ hr. after 5 hours
of work.
Spread Over: Period between commencement of duty and termination
of duty on a day which cannot be more than 12 hours in
a day inclusive of interval of rest.
Hours of work cannot be split into more than 2 spells in
a day & on each day his hours of work shall be so fixed
that he is allowed a period of rest of at least 9
consecutive hours between the termination of duty on
any one day & the commencement of duty on the
following day. Further, he should be given a day of rest
after a period of 7 days. However, if to provide
dislocation of service, he may be required to work on a
weekly day of rest, but in no case he should be made to
work for more than 10 days consecutively without a

370
holiday for a whole day intervening. The 11 th day
should be marked absent/ on leave/ on weekly-off.
Instruction No. 28- STK/1033/622/97 dated 11/7/97 = Grant of part day
leave to Traffic Outdoor Staff.
PROCEDURE FOR PAYMENT & RECOVERY
Initially the paysheet job of the 10 th payment staff included
marking of day to day attendance and OT hours worked as per the
Weekly Off report, duty list forwarded by the Traffic Department & Sick
List forwarded by the Medical Department, Leave ID report received
from the leave clerk of Traffic Department, etc. After marking the above
and attending to the absentee report from the depot Officer, working days
of a particular staff is accounted on the Time Card/ work out card.
Incorporating the changes made in the last months attendance resulting in
excess/ less payment, in the current months Time Card/ Workout Card.
Including the amount of overtime, acting allowance, safe duty allowance ,
retainer allowance to Badli staff etc. and advising the same to the EDP in
the control for making payment.
However, after computerization of the 10 th paysheet job the
attendance marking of these staff are done by the Traffic Department.
COMPUTERISATION OF 10 th PAYSHEET JOB.

The activities of 10 th paysheet have been computerized and the same is
followed as per the procedure detailed below:
The programme is open to the Time keeping Department only on the 7 th
of every month.
Back up is taken on hard disk three times in a day.
The floppy of DA + Basic + W.A. + H.R.A. received from EDP is
downloaded in the software before starting the processing job.
From Utility, Master Menu Data preparation process is updated.
After attending the transfers & separations of the staff the control is
tallied.
Processing job of all staff where payment is advised on presumption basis
in case of part payment / nil payment necessary provision is made from
Aug’05 for the following month & recovery / payment if any, is advised.
Leave Record posting is done by attending leave forms as per the
discrepancy DL received from Traffic Department on or before the 15 th of
every month. Necessary remark is taken manually on print out of that
month and payment/ recovery is made on payment/recovery side. Note
discrepancy DL number against the remarks of payment/ recovery.
Create E.D.P. Floppy: Go to Create EDP Floppy & then select EDP.
Press Enter - the remark-copied file successfully appears. Remove
371
floppy. This floppy is sent to EDP alongwith list of employees included

in the floppy. Send 2 computerised floppies to EDP with the standard
covering note.
Printing of Cards: Printouts of the processed job.
The Traffic Paysheet processing job is done in the following steps:
1. Basic & DA file
2. Data preparation
3. Processing
4. Tally control
5. Create Floppy & Printouts
6. Card Printing
7. Backup- 3 times
1. -- Basic & DA file
Insert Basic /DA floppy
recd. from EDP & create
file
Creation of Basic & DA file
User name- TKBASIC
Password – DABASIC
Basic/ DA File created
successfully Then Start
processing job
7. Backup
Login name- BACKUPTK-
5.Floppy & Control
372
Utility
(1)Tally Control
(2)Create EDP FL(Floppy)
10 th payment
(E)EDP (B) BACK UP
Press any Key (Enter or
Space)
Copy File successfully
Press Esc & Printouts Remove the
floppy.

LTA & Encashment Entries :Necessary entries of bill no. received from
EDP are taken.
Entry for Accident Leave /S.R. 4.4.10 / LTA / Encashment / Promotion /
Reversion adjustments & changes in L.R. is done by TK.
Grading : Discrepancies for current month adjustment made by Traffic.
Arrears of grading for more than 2 months are done by Traffic (amount
advised to TK).
Press Enter (No password)
6. CARD PRINTING
Report
Card Printing
On terminal
Enter login - TK ___
Password – TK ___
Type T- Test Printing, Type P- Printing for TK___
Enter File Name – CD320203 (CD32MMYY)
- BD 320203 ( for Badli)
Enter
TK file received successfully from Server
Do you want to print Y
Enter
Line Printer
Transfer IN : Last 2 months attendance necessary for processing in cases
of new transfer IN cases & in cases of transfer OUT to forward previous
2 months attendance to concerned division.
373

Badli Staff
374
Badli means a person whose services are engaged on daily basis in
place of permanent/ probationary Bus Conductors/ Bus Drivers during the
absence of regular and whose name is entered in the Badli register.
On receipt of intimation of appointment, the Badli staff appointed
between the 1 st & 15 th should be included in the control of the same
month & the Badli staff appointed after 16 th should be included in the
control sheet of the following month for advising payment (Instruction
No. 1- STK/1033/64/98 dated 8/1/98).
Badli staff is eligible for next W/off payment consequent on 6
continuous days working in a week. In case of ‘Not call’ on a Holiday,
Badli staff is eligible for next W/off payment.
Badli staff are eligible for leave on pro-rata basis only after
completion of one year continuous service, on the actual number of days
worked excluding the days of weekly off paid or unpaid days on which
retainer allowance is paid. Further, Badli staff when completes one year’s
continuous service, should be paid for the unavailed CL for the previous
year. (Inst. No. 8 - Sr.STK/1033/456/00 dt. 21/9/2000).
Whenever a “Badli” is required to report to a place of work / depot other
than the one to which the “Badli” is attached time spent by him in
travelling shall be treated as waiting period.

Overtime allowance as per rules in force will be payable only if the
period of actual duty & the attended waiting period exceeds 8 hours.
Retainer Allowance - @ Rs.8/- for Badli Conductors and Rs.10/- for
Badli Driver per day are paid in case they are called for work & not
allotted on line duty.
When full day duty is assigned to a “Badli” at the expiry of 2 hours
waiting period or earlier he shall not be entitled for retainer allowance but
will be entitled for & paid full day wages for the day.
No retainer Allowance will be paid to a “Badli” on a Not Call day.
PF should be deducted from the ‘retainer allowance’ paid to Badli staff
(Instruction no. 62- STK/1033/789/91 dated 19/9/1991).
Ex. Ordinary Leave under S.R.4.4.10 :- Badli Staff are eligible for one
year Extra- ordinary leave of which 124 days will be on full pay &
allowances, only in case they complete continuous service of more than
one year but less than 5 years.
“Badli” will be given an increment in the incremental grade after two
years from the date he is placed on Badli record. However, in case a
“Badli” is given work for full day or part day for a continuous period of
one year, excepting Weekly Offs he will be eligible for increment after
one year.
375

“Badli” staffs are eligible for HRA and Medical benefits, Uniform,
Washing Allowance & winter clothing as per rules in force.
For calculating 240 days working during the month/ year the days
actually worked (part or full) including paid weekly offs/ not call are to
be considered.
Washing Allowance - @ Rs. 40/- per month paid to all Traffic Outdoor
Staff. This allowance is recovered if absenteeism / leave is continuously
for a period of 30 days and above.
Accident Leave Cases (As per Act) - Payment made in this regard
consists of i) obligatory payments under Workmen’s Compensation
Act, 1923 and/or ii) voluntary payments made by the Undertaking.
HRA is recovered for the number of days of incapacitated period.
O.T. Payment :- - ( Instruction No. 38 dated 11/9/96)
376
Traffic Outdoor Staff is paid overtime for the work done by them
in excess of eight hours a day @ twice the ordinary rate of pay
(irrespective of weekly working hours) as provided under MTW Act
1961.
During Summer, Ganapati festival & Diwali festivals the General
Manager has approved Overtime to Bus Conductors & Bus Drivers @
double the rate of pay for which work done in excess of their scheduled
duty hours. (The data is entered in the Computerized programme by the
Traffic Department, the calculation of which is atomised).

Holiday Payment :- All Traffic Outdoor Staff who are required to work
on paid holiday will be paid double salary / wages including Dearness
Allowance (one day’s additional Basic wages and one day’s additional
D.A.) provided they work on this / these holidays given substitute off in
the exigencies of the service of the Undertaking. Such of the employees
who are required to work on paid holidays and who absent themselves
will not be paid any salary /wages in respect of those days. (Calculation
job has been atomised consequent upon Computerization).
Instruction No. 3. SrSTK/1033/218/02 dated 26.4.2002 : Payment
towards Holiday working to Traffic Out-door staff and weekly offs
payments to the employees of Transportation Engineering Dept of should
be made after actual verification of holiday working and actual working
for additional weekly off payments as per the norms.
377
Further, after verification of attendance for holiday working and
additional weekly off payment they should write the details i.e. number of
days payment to be made to the employee in the column as specified in
the enclosed work out cards copies.
In case of any balance payment or recovery towards the subject
matter for any reason whatsoever the payment / recovery amount under
the relevant codes will have to be written on the work out cards as is
being done.

Acting Duty Allowance is paid Rs.5/- per day to Bus Conductor’s and
Bus Driver’s only. (Calculation job has been automized consequent upon
Computerization).
Recovery on Absent Day : Wages + D.A. + BI + SI + PP are recovered
for member of absent days & HRA is recovered if absenteeism is for
continuously more than 7 days.
Encashment of leave: Members of Traffic Outdoor Staff Department who
make an application in prescribed form for encashment of PL and/or Sick
Leave will be permitted to encash the balance of PL and / or SL or any
part thereof to their credit subject to a minimum of 5 days at a time,
provided that they retain 31 days of PL and 30 days of SL to their credit
at the time of encashment.
378
Encashment of leave will be allowed for full days & not for
fraction of a day. Payment for one day’s leave encashed will be at the
rate of basic salary payable for the month in which encashment of leave is
sought divided by the member of days in that month plus the amount of
D.A. payable for the month immediately preceding the month in which
encashment of leave is sought. The amount so arrived will be multiplied
by the number of days for which leave is sought to be encashed, this
figure arrived will be treated as the amount payable to member of staff on
account of encashment of leave.

379
Encashment of leave amount will not count for deductions in
respect of PF, saving’s fund, levy or rent for quarters.
Encashment of leave will be permitted only once in a calendar
year except in cases of invalidation or death or superannuation or
retirement after attaining the age of 55 years (i.e. Voluntary Retirement)
when all the PL due to the credit of the member of staff concerned will be
automatically encashed even though he has already encashed leave earlier
in that calendar year. Superannuating staff will be held eligible for
automatic encashment of PL & SL due to their credit at the time of
superannuation or retirement after attaining the age of 55 years (i.e.
Voluntary Retirement) even though he has encashed Leave in the
calendar year.
In case of Badli Driver & Badli Conductors the period of two years
continuous service shall be deemed to have commenced on the date
‘Badli’ is first employed, provided that the service put in by him is
uninterrupted. The days on which the “Badli” is called for work and earns
R.A. and the days of absence due to genuine illness being certified by the
Medical Officer of the Undertaking shall be treated a days of work for the
purpose this Regulation. In case of Badli whose service is interrupted on
account of his failure to report two years continuous service shall be
deemed to have commenced from the date he has put in uninterrupted
service. The days on which the Retainer Allowance is earned and the

days of absence due to genuine illness is treated as part of period of
employment.
380
Final Bills of Conductors & Drivers, bill is prepared by Traffic
Department and is forwarded to Time Keeping only for leave balance
payment/ recovery and recovery of Ex-gratia / Ad-hoc payment. Further
this bill is forwarded to OATK (G) for Income Tax deduction.
Leave Payment through final bill in case of separated staff of 10 th
payment staff:
Retired : Balance PL SL CL payment is made.
PL and SL upto date of separation is accounted.
CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Expired: Balance PL SL CL payment is made.
PL and SL upto date of separation is accounted.
CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Invalidated: Balance PL SL CL payment is made.
PL and SL upto date of separation is accounted.
CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Voluntary : Balance PL SL CL payment is made.
Retirement PL and SL upto date of separation is accounted.
On 55yrs. CL is accounted only upto last date of working.
No PF deduction on leave encashment is made.
Dismissed : 10 th payment Staff are eligible for balance PL payment
Resigned : Not eligible for balance leave encashment

INCOME TAX SECTION
381
As per Income Tax Act 1961, it is an obligation on the part of
BEST Undertaking as an employer, to recover the Income Tax from the
salaries of the employees and remit the same to income tax authorities
within prescribed time limit as per the provisions of the Income Tax Act.
Before framing of income tax act, income tax was deducted as per
provisions of Govt. notification issued by Union Finance Minister at the
time of union budget every year. Thereafter in 1961, a separate act was
formulated by Union Govt. known as “Income Tax Act 1961” and then
under the provisions/rules and the regulation of this act, the income tax is
deducted at source from the income of the salaried persons and remitted
to Government subject to the amendments in the Finance Act made by the
Union Govt. from time to time.
We have the data available from the year 1955 regarding our
Undertaking dealing with Income tax matters. In the past, Internal
Auditor (IA) was responsible to discharge the obligations under the
Income tax Act i.e. gathering the data like particulars of number of
employees within taxable range, their gross earning , non taxable
earnings, recovery of PF subscription , LIC premium etc., then
determining the income tax payable by the employees and accordingly

deduct the same from their salaries every month and remit the same to
income tax authorities.
382
The procedure of the income tax work has remained more or less
the same as was done in the past but quantum of work has increased
considerably resulting in part computerization of this activity. In the past
the work of income tax was carried out manually & income tax card for
every individual employee was required to be maintained alongwith the
Register of remittance bills. Bill for remittance of income tax was
prepared on the basis of monthly pay-sheet retention sheet. However, this
procedure was taking lot of time for remittance of the tax amount to
income tax authorities & as per Rule 30 of income tax act 1961, the
income tax remittance had to be done within 7 days from date of salary
payment to employees. In order to make timely remittance of income tax
department, BEST Undertaking started making “ad-hoc” income tax
payment based on past months actual salary and thereafter any
adjustment ,plus / minus ,if any, is done in the subsequent months
“adhoc” income tax payment & at the end of every financial year i.e. in
February-March every year the last installment of income tax is deducted
based on actual salary of the employees & remitted to income tax
authorities before the 31 st March every year.
The rate of income tax and the income tax structure for every
financial year is declared in the Finance Act every year.

383
Upto year 1965, the number of employees covered in taxable range
were very few i.e. only few ‘A’ grade officers were covered under
Income tax act. But after the implementation of “Gokhale Award”, the
number of employees covered under the Income tax act had increased due
to considerable increase in salaries of the Undertaking’s employees with
continued rise in the DA amount. Thereafter, the Audit Dept found it very
difficult to carry out income tax work of employees since more & more
employees were coming under income tax coverage. Therefore, it was
decided by the then management to transfer the entire activities of income
tax work in respect of employees of the Undertaking from Audit
Department to Time Keeping Department with effect from the year 1968.
Initially, SMA sections of Accounts Department & Audit
Department were assisting Time Keeping Department to carry out this
income tax activity. Thereafter, from the year 1969, the entire work of
income tax relating to the salary of the employees is handled by Time
Keeping Department independently.
Presently, the work of income tax deducted at source of employees
of the Undertaking is being carried out by Time Keeping Department
under the supervision and control of Senior Superintendent Time Keeping
(Sr.STK) and Superintendent Time Keeping (STK). Office Assistant
Time Keeping (General) {OATK (G)} heads the income tax section with

the help of the four clerks & the following activities are carried out in this
section: -
1. Deduction and remittance of income tax from salaries of
384
employees of the Undertaking as per provisions of Income Tax Act
and maintaining record thereof.
2. Deduction and remittance of Professional Tax from salaries of
employees of the Undertaking as per provisions of Profession Tax
Act and maintaining record thereof.
3. The work pertaining to execution of salary attachment court orders
by family court, co-operative court and small causes court &
maintaining record thereof.
According to the provision of section 200 with provision of section
192 the sum deducted as income tax should be deposited to the credit of
Central Government in the prescribed manner within “one week” from
the date of salary payment of the employees as per rule 30 of the income
tax rule 1961. Therefore, BEST Undertaking as an employer is required
to deduct income tax at source from the “salaries” of the employees as
per section 192(i) of Income Tax Act 1961.
Penalty for failure to deposit tax deduction.
If as an employer, BEST Undertaking fails to deduct the whole or
any part of the tax at source or after deducting fails to pay the same to
credit of Central Government within prescribed time (i.e. 7 days from the

date of payment) shall be liable to pay simple interest @ 15% p.a. on the
amount of such payable amount from the date of which tax was required
to be remitted under section 201 sub section (1A).
385
Section 271 C of the Income tax Act lays down that if employer /
person fails to deduct tax at source he shall liable to pay by way of
penalty a sum equal to the amount of tax not deducted by the him.
Further, section 276B lays down that, if a person fails to pay the amount
of tax to the credit of Central Government within prescribed time limit,
he shall be punishable with rigorous imprisonment for a term, which shall
be between 3 to 7 years.
Furnishing of certificate for TDS
Income paid to the income tax authorities is deemed as “TDS”
from salaries of the employees. Accordingly to the provision of section
203, employer is required to furnish a certificate to employee i.e. payee
for deducting tax at source and specify therein the amount of tax deducted
/ remitted, particulars of gross income, particulars of permissible,
deduction particulars of rebate given on tax taxable income etc. This form
is known as form No 16 or TDS certificate.
Alongwith Form 16, Form 12BA stating the nature and the value of
perquisites provided by the employer in case Employees, whose salary is
above Rs.1, 50,000/-.

386
The form 16 with form 12BA or form 16 by itself have to be
furnished within the period of a one month from the end of relevant
financial year.
As per section 192(2C), it is an obligatory on part of employer for
furnishing a statement showing the value of perquisites provided to the
employee. It is a serious responsibility of the employer in accordance
with law and rules of valuable of perquisites framed for the same. How
amount of perquisite is determined is shown in enclosed note placed on
Annexure.
Specimen of the form 16 and of 12BA is enclosed at annexure -
It is mandatory or part of the employer to quote TAN no. i.e. TAX
DEDUCTION ACCOUNT NO. in the monthly challan and on TDS
certificate i.e. form 16 and also an assessee has to quote PAN no. i.e.
Permanent A/c No. under section 203A of Income Tax Act 1961.
If a person fails to comply the same then he will be liable to pay by
way of penalty under section 272BA an amount of Rs.10, 000/- and under
section 139A(5B) respectively.
Annual Returns of TDS
Accordingly to provision of section 206 of the income tax act read
with rule 36A & 37 of Income tax rules the employer, i.e. the responsible
office of Undertaking (in case of BEST, Sr.STK) for TDS under section

192 shall after end of the financial year, prepare and deliver by 31 st May
every year an annual return for deduction of tax. This return is to be
furnished in form no. 24 copies of monthly TDS statement of each month
should be enclosed with the annual return. Failure to furnish the return in
due time employer shall liable to pay penalty under section 272A a sum
Rs.100/- for every day.
387
A return filed on floppy, desiccate, magnetic cartridge tape or any
other computer readable media is deemed to be treated as ‘annual return’
for the purpose of section 206 and the rules made there under. Since the
working of Income Tax is fully computerized in case of BEST
Undertaking submit computer floppy as annual return. While making
the monthly payment of tax deducted at source a challan no.9 is to be
filled and with this challan amount of tax is credited Central Government
i.e. in case BEST we deposit the tax amount in ICICI.
For determining taxable income under the head of salaries,
permissible deductions from gross income are to be considered before
making any deduction of tax at source.
1. Loss under the Head of Income from house property declared by
an employee by filling prescribed form i.e interest on housing loan
for purchase of house/flat as per Section 24 (b).
2. Deduction from the gross income is allowed under section 80D for
a payment made in scheme of insurance on health of assessor

388
framed by LIC or GIC or any other institution for a sum not
exceeding Rs.10,000/- in a year.
3. Deduction allowed under section 80DD: In case of employees who
have incurred any expenditure for medical treatment, training and
rehabilitation of a handicapped dependent upto the amount as
mentioned in the provision of the Income Tax Act.
4. Deduction under section 80U in allowed on expenditure incurred
towards medical treatment by an assessee being physically
handicapped for more than 40%.
5. Deduction under section 80 C: an employee is entitled for
deduction from gross income for the amount invested in various
investments schemes mentioned in section 80/C upto an extent of
Rs.1,00,000/-.
After allowing all the permissible deductions from the annual gross
income under Head of “salary”, the taxable income is computed on which
tax is calculated as per rates in force. Thereafter, education cess @ 2 % is
levied on the income tax amount. Accordingly, income tax is deducted
from the salary of the employees & remitted to Income tax authorities
with 7 days from the date of salary payment.
As per Finance Bill 2005, women assessors below age 65 shall be
entitled from the gross income amount of income tax calculated after

giving all types of rebate under section 88 deduction upto Rs.5,000/- is
allowed from such income tax amount.
How to calculate Income tax
389
Salary income for the purpose of section 192 shall estimated for
any financial year gross salary p.m. X 12 months.
1. Professional tax deduction is allowed under section 16 (ii) of the
Income tax Act.
2. Then deduction of amount of interest payable on housing loan is
allowed as Loss on House Property under section 24 (b).
3. Thereafter, deductions under various sections such as 80C, 80 D,
80DD, 80U is allowed from the income so calculated.
After the above steps, we derive amount of taxable income on
which income tax is calculated as per rates in force.
Working of Income Tax - BEST Undertaking
In case of BEST Undertaking for purpose of annual gross income
received from salary by staff member is calculated for 12 months i.e.
from Mar. to Feb. i.e. on the basis of last year actual income of the
employee the annual income for prevailing assessment year is estimated

and the from taxable income the income tax is deducted in every month
from the salaries of the employees.
390
In the month of February, every year a circular is issued requesting
all employees to submit their declaration of investment which are
proposed to be made by them in the approved investment plan mentioned
in the relevant section of Income Tax Act, so that necessary rebate/
exemption/ deductions can be allowed.
These declarations are accepted till the month of December. On
the receipt of the declaration forms, at the end of every month they are
forwarded paysheet wise to EDP Dept. in lot of 100 forms to give
appropriate rebate on Income Tax & to stop deducting Income Tax to the
extent of declaration.
2. Housing loan rebate (As per Format by I/Tax authorities).
Employees are also asked to submit format for getting deduction
under section 24(iv) of the Income Tax Act 1961, on interest payable on
housing loan. Deduction up to Rs.1,50,000/- is allowed under this section
if loan is taken on or after 1.4.99 and up to Rs.30,000/- on loan taken
prior 1.4.99. A circular in this respect is issued every year through the
circular of Declaration.

391
The rebate of under section 80C is also allowed on repayment of
housing loan of principal amount up to Rs.1,00,000/-.
The employee declares his principal/ interest amount towards his
housing loan to be deducted in Assessment Year as per provisional
certificate given by financial institutions from which he has availed
housing loan in the desired format. These provisional certificate
alongwith the formats are accepted in T.K. Dept. through out the year &
an advice is sent to EDP to deduct the amount of interest/ principal from
his gross income before computing Income Tax on the same.
With the Computerisation of Income Tax activities, the declared
principal/ interest amount by an employee towards his housing loan is
entered in the software prepared and advice is forwarded in the form of
floppy to EDP every month. T.K. Dept. receives about 14000 forms in a
year.
3. Benefit to employees under section 80DD and 80U.
Every year in the month of March, physically handicapped
employees makes an application alongwith medical certificate from
Government/ approved Hospitals for availing exemption/ deduction from
the gross income, as per section 80DD & 80U and exemption of
Professional tax under Maharashtra State Tax on profession, trades,
calling & employment act 1975. The employee also makes such
application in case a dependent person of his family is physically

handicapped. On the receipt of these applications, necessary advises are
forwarded to EDP Dept. to stop deduction of Profession Tax and for
giving exemption as per the provisions of Income Tax Act under this
Section.
392
Income Tax is also deducted on various payment other than salary
such as LTA / encashment / deputation allowance / honorarium / medical
reimbursement bills etc and advice of the same is forwarded to EDP for
giving effect in income tax certificate i.e. form 16 of the employee.
employees.
Deduction of Income tax from the Final Bill of the separated
In case of separated employees Income Tax is deducted from their
income at the time of their final dues bill. The final dues bill of such
separated employees is prepared by respective T.K. Dept. and forwarded
to Income Tax section for calculation of Income Tax. Considering their
total income & the investments made by them for getting exemption/
rebate, an advice is sent to the EDP for giving necessary effect on their
Form No. 16.
Issue of Guidelines on Income Tax.
A circular on guidelines is issued in the month September or
October every year on the receipt of notification of Finance Ministry.
This circular gives the details of rates of income tax for the prevailing
financial years alongwith permissible deductions/ rebates from gross

income & permissible investment plans with examples for the
information of staff.
393
Income tax Guidelines for the financial year 2004-2005 is re-
produced below :
Income Tax slip
In the month of October a statement is issued to all staff members
on the basis of actual income of 8 months upto October & assessed
income of 4 months from November to February with details of Income
Tax actually deducted upto October and the Income Tax yet to be
deducted after giving rebate on proposed investments declared by an
employee is revealed to enable the employee to make additional
investments if necessary, to save Income Tax.
Investment verification programme
In the month of November a circular is issued mentioning
verification of investment programme which is carried out depot to depot
level from 1 st week of December to 15 th of January every year. During
this programme investments made by staff members in NSC, PPF, LIC,
Infrastructure bond in order to get rebate and as per the submitted
declaration form is verified. For this, employee has to filled verification
form as per enclosed format by mentioning the details of investment
under various approved scheme mentioned above. These forms then

forwarded to EDP Dept. for punching by preparing lot of 100 forms.
After the punching these forms the printout of the same is forwarded to
income tax section for detailed checking in order to ascertain that the
pouching is carried out correctly and to ensure that the rebate is given
correctly in order to avoid excess / short deduction of Income Tax by
salaries of the employees.
Filing of Return
394
As mentioned earlier at end of every financial year Income Tax
section files a return of TDS on or before 31 st of May every year.
Before, filing the returns, the amount actually remitted every
month is reconciled with the amount deducted towards Income Tax from
the paysheet for the past 12 months (i.e. from February to March).
Once the figure is reconciled the printout of individual Income Tax
certificate i.e. Form No.16 is taken out and issued to individual
employees on or before the 30 th of April every year, after the same is duly
certified by the Officials of Time Keeping Department.
Form 16 is issued alongwith 12D in which following amount of
taxable perquisites is shown.
Taxable perquisite includes.
1. Petrol issued for personal use.
2. Residential quarters given by charging standard rent.
3. Conveyance allowance more than Rs.1,200/- pm.

Preparing payment voucher of TDS
395
Monthly TDS is remitted to Income Tax authorities by preparing
payment voucher, which is accounted in account code 222.
This voucher is prepared as per list given by EDP Dept. Tax from
individual employee is deducted from his salary under deduction code
103. The voucher is prepared as per listing amount of Income Tax
deducted from salaries of the employee under deduction code 103 in
favour of Bank of India -TDS a/c.
In the month of March balance tax if any is deducted under
deduction code 108 alongwith current year tax which is deducted under
code 103. Tax on perquisites and other bills is also deducted under
deduction code 108. Thus deduction code 103, 108 is connected with a/c
code 222.
Voucher is prepared and by obtaining signature of the Head of
Dept. i.e. Sr.STK & the same is forwarded to Audit alongwith register
maintained by Income Tax section known as Bill register in which all the
monthly voucher are entered and forwarded to Audit Department for
audit. After auditing the same is forwarded to Cash Dept. for preparing
cheque.
The cheques so prepared is remitted through Bank of India
Account within 7 days from the date of salary disbursement to
employees.

PROFESSION TAX
Apart from Income tax work, Income tax section is also
carried out the work of Profession tax under Maharashtra
State Tax on profession, trade calling employment act 1975
under section 7.
396
Accordingly as per determined rules for ensuing assessment year
under this act the Profession tax has to be deduct from the salary of the
employee and remit the same to profession tax authority within fifteen
days from the date of salary paid to employee. As per Section 4 and
Rule 17 of the Profession Tax Act.
Every payment shall be accompanied by challan in Form No. III,
which is consist of three parts marked as “for Profession Tax Officer”,
then “for the Treasury” and “for the Payer” respectively. The copy of
the same is enclosed.
The existing rates of profession tax are as under:
Wages / Salary slab Monthly rates of Profession tax from
Apr.2000 onwards.
Upto Rs.2,000 Nil
From Rs.2,001 to Rs. 2,500 Rs.30 per month
From Rs.2,501 to Rs. 3,500 Rs.60
From Rs.3,501 to Rs. 5,000 Rs.120
From Rs.5,001 to Rs.10,000 Rs.175
From Rs.10,001 and above Rs.2,500 per annum to be paid in the
following manner.
a) Rs.200 per month except for the month
of February.
b) Rs.300 for the month of February.
Every employer liable to pay tax and also maintained a
register in which amount of salary paid to each employee and
the amount of tax deducted from the salary is to be shown as

per Section 19 of the Act. In case of BEST since our work is
computerised we received listing of such employees from
whose salary tax deducted with the amount of tax is
forwarded by EDP Dept. to TK Dept. every month.
As per above table EDP deducts profession tax of
employee and list of such amount deducted is forwarded to
income tax section every month.
Income tax section prepares the bill voucher for payment as per amount
on the EDP listing & after obtaining signature of the Head of Dept. i.e.
Sr.STK on the bill voucher, the same is forwarded to Audit alongwith
register maintained by Income Tax section known as Bill register in
which all the monthly vouchers are entered and forwarded to Audit
Department for audit. After auditing the same is forwarded to Cash Dept.
for preparing cheque.
The cheques is drawn in the name of Profession Tax
Officer ‘A’ ward having the a/c in ‘The State Bank of India’,
Main Branch. The cheque so prepared is deposited in the
said bank through correspondence Department every month
within 15 days from the date of salary disbursement to
employees.
Working of Prohibitory Court Orders
1) As an when prohibitory Court orders i.e. salary attachment orders
397
received by TK Dept., the same are entered in Inward Registered.
The same format of Inward Register is enclosed as Annexure ‘A’.
2) Once the order is registered, the same is scrutinized by the
concerned clerk and discrepancies if any, in context of

398
implementation of the order/ letter is forwarded to the concerned
Bank / Patpedhis to comply as per our requirement. The format of
the letters is enclosed as Annexure ‘B’.
3) If the employee against who the order of salary attachment is
passed, is not on roll for any reason (i.e. Dismissed, Retired,
Expired, Terminated) the same is informed to the concerned Bank /
Patpedhis accordingly. The format is enclosed as Annexure ‘C’.
4) If the employee against who the order is passed, is having or
drawing less payment or having C.B., because of which us could
not deduct the amount as permissible under law to remit the
concerned authority the same is informed to the Dy.LA (Legal
Dept.) requesting them to inform concerned authority accordingly.
The format is enclosed as Annexure ‘D’.
5) Once the salary attachment order is complied as per our
requirement, the same is taken up for the execution. The execution
procedure is as follows:-
a) Initially we have to ask for the pay slips for last three months of
that employee.
b) After the receipt of the slips, we calculate the salary as per
payment of Wages Act and fixed the instalments and advice
accordingly to EDP with the specific authority code number. The
format is enclosed as Annexure ‘E’.

6) Before initiating / forwarding the advice to EDP for execution of
399
installment, we should check whether the Bank / Patpedhi name is
existing with us, if not, we should open a new authority code and
inform the EDP accordingly. The format in enclosed as Annexure
‘F’.
7) On the basis of our advice, EDP commences deduction of
instalments from the salary of concerned employee and sends the
listing of those employees authority code wise to Time Keeping
Dept.
8) On the receipt of code wise listing from EDP. Voucher of payment
is prepared and forwarded to Audit, Accounts & Cash Dept. for
releasing the said amount/ cheque.
9) At the end of the month reports are to be generated by computer as
follows :-
i) Opening Balance i.e. balance orders on which action is not yet
taken.
ii) Orders received during the month.

Computerized Time Attendance System (CTAS)
With the Undertaking adopting latest technology in the day to day
working by introducing Computerization as to increase efficiency, reduce
the delays, the project of CTAS has been implemented at Time Keeping
Dadar, & is being installed at 5 locations including Dadar Workshop i.e.
at Wadala, Colaba, Mumbai Central & Kussara Workshop.
CTAS is a change over of system from manual time card clocking on
punching clocks & manual salary processing in a conventional way to
swiping of cards on time recording machines & thereafter computerized
processing of salary of employees.
Comparison of both systems:
Present system
400

The employees clock their time cards on
punching clocks & time cards are scrutinized
by time keeping department staff next month
wherein late coming/early departure are
calculated, leave are marked on time cards
from leave forms, leave records are
maintained & after noting down the payment
/ recovery on work out cards the salary of
staff are manually processed.
CTAS
The employees swipe their swipe cards on time recording machines & the
swipes will be collected and updated in the CTAS software. After leave
forms entry, the salary of staff will be processed by the system.
Advantages:
1. Prompt payment to/ recovery from the salary of staff.
2. Saving of stationery in respect of time cards, work out cards, leave
records etc.
3. Saving of time as entire data regarding the attendance/leave records
of employees will be available in the program.
401

4. Increase in efficiency of work as scrutiny, computation etc done
manually by TK staff will be avoided.
5. Reduction in manpower in time keeping & EDP dept.
6. Unnecessary manual work in respect of checking of attendance on
time cards & maintenance of leave records will be eliminated.
7. Payroll data of salary can be sent to EDP & paysheet files can be
sent to TK divisions through hyper terminal modem.
****************
402

403

404

INDEX
Sr.No. Chapter Page.No.
1. INTRODUCTION 3 to 4
2. HISTORY 5 to 8
3. FUNCTIONS OF THE E.D.P. DEPARTMENT 9 to 15
4. SOFTWARE SECTION
4.1 SUB SECTION – 1 16 to 29
Computerisation of the departments of the
General Administrative Branch and Centrally
Processed Systems at the EDP Department
4.2 SUB SECTION - 2 30 to 35
Computerisation of the Electricity Billing System
and the computerisation of activities of various
departments of the Electric Supply Branch
4.3 SUB-SECTION - 3 36 to 41
Computerisation of Transport Branch
5. THE FUNCTIONS OF CONSOLE SECTION 42 to 51
6. THE FUNCTIONS OF DATA ENTRY SECTION 52 to 54
AT BACKBAY
ANNEXURES
A. ORGANISATION CHART 55
B. SCHEDULE, SANCTIONED & ON ROLL 56 to 57
STRENGTH
405

406
CHAPTER -1
INTRODUCTION
1.1. The Electronic Data Processing Department, referred as E.D.P. Department
hereafter, of the B.E.S. & T. Undertaking is one of the service departments
under the General Administration Branch dealing with computerisation
activities of various departments of the Undertaking. This department was
established in the year 1968 when the computerisation was introduced in the
B.E.S.& T. Undertaking. The Central EDP Department is located on the 2 nd
Floor, Traffic Administrative Building at Backbay Bus Depot, Cuffe Parade,
Mumbai – 400 005. One more office for EDP Department has started
functioning at the New Ancillary Building, 2 nd Floor at Wadala Depot w.e.f.
18.10.2004.
1.2. The E.D.P. Department started as central data processing department.
However, with the change in technology and requirements, it is slowly being
decentralised by focussing on the computerisation of the individual user
departments. This has helped the Undertaking to save the manpower, expedite
the processing by reducing the time log, thereby increasing the overall
efficiency of the departments.
1.3. Earlier when the Ticket Accounting System and Daily Vehicular Report
(DVR) System were being processed by the EDP Department, the EDP Zonal
Computer Centres were started as per the requirements at the following
locations:-
Year
a) Magathane Depot 1992
b) Bandra Depot 1994
c) Dharavi Depot 1994
d) Oshiwara Depot 1994
e) Backbay Depot, 3 rd Floor 1994
f) Gorai Depot 1996
g) Mulund Depot 2001
h) Majas Depot 2002
1.4 All depots have been computerised in phases by June, 2004 under depot
computerisation project. After the computerisation of depots as a unit, the
functions of the E.D.P. Zonal Computer Centres have changed and they are
working as troubleshooters. Accordingly, following EDP Zonal Computer
Centres have been closed as per the changed requirements :-

a) Magathane
b) Dharavi Depot
c) Backbay Depot, 3 rd Floor
d) Oshiwara Depot
e) Gorai Depot
407
1.5 Now only three E.D.P. Zonal Computer Centres are functioning at Bandra,
Mulund and Majas Depots. After computerisation of all 25 depots in the year
2004, the staff posted in shifts at E.D.P. Zonal Computer Centres is being
utilised for the trouble shooting work and for supervising the preventive
maintenance of the computer systems at depots. 25 nos. of Clerk who were
looking after the work of Daily Vehicular Returns (DVR) System are also
transferred to the Establishment of Traffic Department to make all Depot
Traffic office staff members more knowledgeable about depot computerization
system functioning at depots.
1.6 Now the computerisation in most of the departments is being done to automate
the work of the departments to reduce the duplicacy, redundancy and to
increase the efficiency of the work of the department. EDP Department is
receiving various documents from the User Department, which are required
for processing of various jobs such as Electricity Bills, Payroll, Material
Inventory etc. With the computerisation of the work of the departments, the
data of various types can be captured at the User Department or can be
generated automatically which will be edited at the source level and the errors
due to wrong data entry, wrong filling of advices etc., can be eliminated. This
result in generating timely and accurate MIS reports. This will also reduce the
requirement of data entry staff/exception attending staff at EDP Department
resulting in cutting down the establishment cost. After computerisation of
various activities of Accounts, Cash and Provident Fund Department, the
exchange of various data among these departments and the EDP Department is
being done automatically through floppies/e-mail namely salary payments
through ECS/cheques, payment of PF loan, PF non-refundable withdrawals,
Recovery of Housing Loan installment, payment of interest subsidiary, etc.
1.7 The Computerised Time Attendance System at all the Depots/Departments
will result in automation of work of respective Time Keeping Offices. For
Traffic Outdoor staff as the data of attendance is available in the online system
of Traffic Department, the work related to these staff of depot Time Keeping
offices is computerised and successfully implemented at the Time Keeping
offices of all the Depots. This work was started with Bandra depot in April,
2002 and was implemented for all depots by July, 2004.

CHAPTER – 2
HISTORY
408
2.1 Computerisation in the B.E.S.& T. Undertaking began with the first
application of Stores Material Inventory in the year 1968. Undertaking started
this activity by hiring 11 hours of Computer-time daily on IBM-1401
Computer. Computerisation of Electricity Billing and Pay-roll followed.
Electricity Billing was computerised in the year 1971 and Pay-roll in 1973.
A stage was reached when IN-HOUSE COMPUTER was justified by the
usage. In the year 1981, the Fourth Generation Computer MV/8000 was
installed. The change-over to MV/8000 entailed rewriting about 100
programs, which had been written in IBM-1401 Autocoder, in a new language,
namely DG-COBOL. In doing this, not simply the programms were translated,
but the Systems were redesigned in house, so as to exploit the power of the
DG System. The huge conversion work was completed well in time and EDP
Department was in a position to discontinue hire of Computer time from any
outside agency on the day the In-House Computer became operational. This
was a good achievement of which EDP Department ought to be justly proud
of.
The following were the major applications implemented on the Data General
Computer Systems :
i) Electricity Consumer billing;
ii) Installation of load data and meter records;
iii) Pay-roll – pay-slips, Ex-gratia, arrears, provident find, Income Tax,
LTA and Leave Encashment, ESI etc.
iv) Stores Material Inventory
v) Traffic Ticket Accounting
vi) Daily Vehicular Returns
vii) Tyre Statistics
2.2 In the year 1989 a back-up system PCS-7000-XP was installed. The increased
load on DG MV/8000 system was shifted on this back-up system. Since
November, 1993, the DG MV/8000 system stopped working and the entire
load was shifted on PCS-7800-XP System. The DG MV-8000 System was
replaced by the Supermini Computer System Wipro’s Synergy Pentium in
April, 1994.

409
The extra load in the PCS-7800-XP System was transferred on this new
system. When the life of the system PCS-7800-XP was nearing its end, the
IBM’s RS-6000 Model 397 System with operating system AIX was installed
in the year 1998. The load on the system PCS-7800-XP was transferred to this
new system. In the year 1998-1999 it was decided to modify all the systems
for the ensuing year 2000 (Y2K) problems. Hence, it became necessary to
purchase new super mini computer system for modification, conversion and
testing of all the systems for Y2k problem as for testing, the setting of time of
the computer system for Y2k was necessary and it was not possible to change
the setting of time on existing computer system due to processing of the
regular jobs. The new IBM RS-6000 System was purchased in the year 1999
for this work.
In the year 2000, after the testing and implementation of the modified/
corrected systems, the new RS-6000 system was treated as the replacement for
the Wipro’s Synergy Pentium system which had become obsolete.
2.3 The Computer technology has been changing very fast. Every year new
models with better and advanced features are coming out. The software
technology is also changing very fast. While carrying out the future
developments, all these aspects are being taken care of.
The development carried out till then was in the batch mode of operations.
This did give the benefits of Computerisation, but now the new techniques
were available to carry out the development in “ON-LINE” mode. The batch
system gives the “history” while the On-line Systems gives the “news”. BEST
decided to start using the On-line technology since the year 1991.
Till the year 1991, processing of all the jobs for the systems, viz. Ticket
Accounting System, Daily Vehicular Return, Electricity Billing, Payroll etc.
were being done centrally at the Computer Centre at Backbay Bus Depot. In
the year 1991, the idea of decentralisation of Traffic applications initiated.
As a first step of decentralisation, one MINI Computer System PCS-AViiON-
3200 was installed in July 1991. This system was based on the UNIX
Operating System, which was the latest technology. The On-line Ticket
Accounting System was developed by the end of December 1991. This system
was tested successfully with 20 conductors at Backbay Depot in January,
1992. However, due to some administrative reasons, the On Line Ticket
Accounting System could not be implemented till December, 1997. The depot
activities of the Transportation Engineering Department was developed and
implemented in 1992.

410
In the year 1992 when the Magathane Depot was commissioned, the Aviion
3200 system was shifted from EDP Department, Backbay to Ticket and Cash
Department, Magathane. Initially the processing of Ticket and Cash
Department of Magathane was started on this system. Later on the processing
of Ticket and Cash System and Daily Vehicular Systems of nearby Bus
Depots was shifted on this system. Thus, the 1 st Zonal EDP Computer Centre
was started at Magathane Bus Depot. Also the work of Transportation
Engineering Department of the Magathane Depot was computerized and
implemented.
On the success of the 1 st Zonal Computer Centre at Magathane Depot, as
approved by the Management, Zonal Computer Centres at four locations were
started by installing the Mini Computer Systems namely Wipro Synergy
80486 at Oshiwara Depot and DRS 3000 at Bandra, Dharavi and Backbay (3 rd
Floor) Depots in the year 1994. With the formation of these Zonal Computer
Centres, the work of Ticket Accounting System and the Daily Vehicular
Returns System were shifted from the Central EDP Department at Backbay
Depot to these five Zonal Computer Centres. At these depots the work of
Transportation Engineering Department was also started on the PC system.
In the year 1996 when the Gorai Bus Depot was commissioned, one more
zonal computer centre was started at this Depot. Subsequently due to exigency
of work, two more zonal computer centres were started at Mulund and Majas
Depots in the year 2001 and 2002 respectively.
The Zonal Computer Centres are managed by one EDP Co-ordinator in Grade
G/GV who is incharge of the respective zonal computer centre, with the help
of Data Entry Supervisor in Grade G/GIV and Data Entry Operators in Grade
G/GII/G/GIII working in various shifts, round the clock.
After the computerisation of all the depots as unit in phases which was
completed in the year 2004, the staff at the zonal computer centres are posted
in shifts for all 24 hours to attend to the trouble shouting work of the depots
attached to the respective zonal computer centres. As on 31.3.2005 only three
zonal computer centres at Bandra, Majas and Mulund are functioning. All
other zonal computer centres are now closed after reviewing the exigencies of
the work and economy.
2.4 In March 1992, the small computer called PALMTOP Computer was
introduced. This computer was a small computer which could be placed on the
palm (hence the name). It operated both on battery as well as on power
through eliminator. It had two storage packs – one memory pack of 128 KB

411
and the other data pack of 128 KB. The data from the PALMTOP could be
downloaded on the Mini Computer/PC-AT using coms-link. These were
useful for data capturing at source.
Initially the data entry of the trip cards of Backbay Depot was tested on
PALMTOP Computer. The required software was developed by the software
officers of the EDP Department. After successful testing, it was implemented
at Backbay Depot followed by all the depots. It was, also, used for taking the
meter reading for the Agreemental consumers till these were replaced by
special instruments for directly down loading the meter readings when the
electronic meters were introduced.
These PALMTOPs were used till the year 1999 when it became obsolete and
due to non-availability of the spares, the maintenance of these computers was
not possible. Hence, the use of these PALMTOP computers was stopped and
the activity of data-entry work of trip cards was transferred on PC’s which
were procured and installed in all the depots.

CHAPTER – 3
FUNCTION OF THE EDP DEPARTMENT
412
1. As the name of the department suggests, the EDP Department was established
as the Electronic Data Processing Department, in the year 1968. The software
required for all the centrally processed systems was developed in-house. The
Systems of Material Inventory, Electricity Billing, Payroll and allied systems
like Provident Fund, Income Tax etc., Ticket Accounting, Daily Vehicular
Return and Tyre Statistics were being processed at the EDP Department,
Backbay and its zonal computer centres. Out of these centrally processed
systems, the Ticket Accounting System, Daily Vehicular Return System have
now been transferred to the respective user department, with the
implementation of On-Line Ticket Accounting System and other On-Line
systems for Traffic, Transportation Engineering Department, Stores and Depot
Time Keeping applications under depot as a unit. Tyre statistics system has
been transferred to Transportation Engineering Department at Dadar.
2. In the year 1987-88, the Personal Computers were introduced in the
Undertaking. With this began the other activity of the EDP Department as the
software development for the computerisation of the activities at the user
departments’ end. It started with the Bin-Card System and HSD Oil system for
the Material Management Department office at Dadar. This followed with the
computerisation of the activities of Transportation Engineering Department at
Depots, Traffic and Transportation Engineering monthly bulletin, Applications
of Traffic Planning, Financial Accounting System for Accounts Department
Activities of various departments namely Cash, Civil Engineering, Time
Keeping, Provident Fund, Personnel-Welfare, Legal, Security and Vigilance,
Vigilance and Meters and Relays Department of Electric Supply Branch etc.
Consumer information (CIS) system and Connection Order Processing(COP)
System for Electric Supply Branch and On Line Inventory System for
Materials Management Department etc.
3. The computerisation of the activities of any department involves the following
activities by EDP Department.
i) Studying the activities of the user departments for automation of the
departments.
ii) Detailed study and assessing the hardware/ system software requirement and
estimated costs and specifications for the required hardware software. Tender
scrutiny, recommendation etc. pertaining to computers and computer related
accessories etc.
iii) Designing the system
iv) Developing the System by designing data-base, writing programms and utility
macros modulewise.

v) Testing the modules
vi) Helping the user department in procuring the required hardware/system
software and its implementation, inspection etc.
vii) After implementation of the hardware/system software at the user department,
implementation of the application software modules.
413
viii) Training to the officers/staff of the User Department regarding the processing
of the application software developed by EDP Department and other important
matters regarding working on the Personal Computer Systems.
ix) Maintenance, updation and trouble shooting work regarding the application.
3. To study the new development in the field of information Technoloy/computer
systems and enlightening the management about the important developments.
Arranging the training to the software officers regarding new software
products in view of its usage for the Undertaking.
4. To cater with the above mentioned activities, the EDP Department has the
following sections.
i) Software Section
ii) Console Section
iii) a. Data-Entry Section at Backbay
b. Zonal Computer Centres
iv) Input Output/Payroll Section
v) Administrative Section
5. The organisation chart is given in Annexure ‘A’. The category wise position of
staff/officers of the E.D.P. Department as on 1.7.2005 is given in Annexure‘B’. The
total schedule/sanctioned strength of E.D.P. Department is 214. The total on roll
strength is 196. The E.D.P. Department is headed by the E.D.P. Manager in Grade
A-1, who reports to Addl. General Manager. Dy.E.D.P. Manager in Grade A-2 and
two Supdt. EDP in Grade A-3 are co-ordinating the activities of the sections of EDP
Department under the guidance of E.D.P.M. for smooth functioning of the
Department and are assisting E.D.P. Manager in his day to day work.
6. The functions of the various sections of the E.D.P. Department are given below :-

(A) SOFTWARE SECTION :
The main activities of this section are:-
414
(i) To identify the areas of computerisation in the B.E.S.&T.
Undertaking.
(ii) Studying the areas of Computerisation, Designing of the System in
consultation with the User Department.
(iii) Advising the hardware and system software requirement and
estimate the cost of the same. Preparing Tender Specifications,
tender scrutinising and giving tender recommendations.
(iv) Development, testing and Implementation of the system. The
maintenance of the system and attending to the troubleshooting
cases. Updation of the system as and when required.
(v) Imparting training to the User Department for the processing of the
applications developed and implemented by the E.D.P. Department.
(vi) Monitoring, the systems processed at the E.D.P. Department.
(vii) Maintaining and updating the systems developed by E.D.P.
Department.
This section has the categories of officers as given in the organisation chart.
The activities of this section are further divided in the following sub-sections:-
(a) Sub-Section-1 :- For computerisation of the departments of General
Administration Branch, centrally processed systems of Payroll, Provident
Fund, Income Tax, LTA, Leave Encashment, Material Inventory etc.
(b) Sub-Section-2 :- For computerisation of the departments of Electric Supply
Branch, centrally processed Electricity Billing System including Security
Deposit System, Meter Details System and ESL System for defective meters.
(c) Sub-Section-3 :- For Computerisation of Traffic, Ticket & Cash,
Transportation Engineering, Depot Stores and Time Keeping Departments
under the Computerisation of Depots as a Unit.
The details of the above mentioned sub-sections are given in Chapter 4.

415
(B) CONSOLE SECTION :
The main activities of this section are:-
(i) Handling the computer operations at Central Computer Centre at E.D.P.
Department, Backbay.
(ii) Processing the centralised jobs namely Electricity Billing, Payroll, Inventory,
etc.
(iii) Handling the printing jobs of Electricity Bills, Payroll (Payslips, Paysheet
Summary, Time Attendance Cards, Workout Cards etc), Inventory, Provident
Fund Slips, Income Tax Returns, Income Tax Certificates and Employees
Pension Cards – Form No.7 etc.
(iv) Monitoring the functioning of various computer systems, peripherals and
UPS Systems at E.D.P. Department, Backbay/Wadala.
(v) Taking daily, weekly and monthly back ups of systemwise directories and
daily transactions, keeping record of all the backups and the inventory of
back-up medias.
(vi) Ensuring working of systems, peripherals and UPS Systems by contacting the
maintenance engineers and its follow up.
(vii) Attending the work related to inspection of installation of the computer
systems of E.D.P. Department and the User Departments.
(viii) Attending to the calls received from the computerised depots and taking
necessary actions.
(ix) Co-ordinating zonal computer centre’s activities.
(x) Monitoring Data Entry section’s activities.
This section consists of Officers/Staff as given in the organisation chart .
The detailed function of this section is given in Chapter 5.
(C) DATA ENTRY SECTION :
(C-1) Data Entry Section at Central Computer Centre at E.D.P. Department,
Backbay.

416
The function of this section is as follows:-
(i) Data Entry of various documents received from the User Departments related
to Electricity Billing, payroll, Inventory, Provident Fund, LTA, Leave
Encashment, Cheques etc.
(ii) Editing, Processing of transaction files to create edited input transaction files
for processing various jobs.
(iii) Attending the billing exception etc., for eliminating data entry errors of
consumption readings.
(iv) Keeping record of the documents received and sent back after data entry and
processing of the same.
The detailed functions of this section is given in Chapter 6.
This section has the category of officers/staff as given in the organisation chart.
(C-2) Zonal EDP Computer Centres :
At present there are 3 Zonal Computer Centres of EDP Department at Bandra,
Mulund and Majas Depots. The depots have been computerised under the depot
computerisation project. The function of these Zonal Computer Centres now, is as
follows:-
(i) To attend the trouble shooting work of the computerised depots under the
guidance of Software Officers.
(ii) To help the software officers in installation of hardware/ software in the
various departments of the depots.
(iii) To supervise the preventive maintenance of the hardware system at Depots.
This section consists of Officers/Staff given in the organisation chart.
(D) Payroll / Input-Output Section :-
This section has the following activities.
(a) Receiving the advices for amendments and adjustments for Payroll including
grain requisitions. Preparing lots, sending the lots for data entry, checking
the valid/invalid lists of amendments and adjustments. Sending the listings to
Data Entry Section for necessary corrections.
(b) Receiving payroll workout cards along with listings from Data Entry Section,
comparing the lots for corrections, getting the corrections done by Data
Entry section. After printing of payslips, checking the paysheet wise no. of
payslips printed with workout cards. Sending the workout cards to Time
Keeping Department.

417
(c) Receiving documents related to Inventory system, preparing the lots of the
documents and sending the lots to Data Entry Section for data entry.
Checking the controls and sending the corrections for data entry, if any.
Sending the documents back to Stores Account Section of Materials
Management Department after the jobs are done.
(d) Keeping the records of payslips for Audit checking, Final Bill entries etc.
(e) Processing the Payroll Control sheets received from all the sections of the
Time Keeping Department located at Colaba and all other locations/depots.
(f) Processing the P.F. loan bills weekly.
(g) Preparing P.F. Statements as required by the P.F. Department daily.
(h) Processing the LTA bills and leave encashment bills weekly.
(i) Checking daily the controls of cyclewise Electricity Billing jobs, checking of
cash stubs, checking of billing amendments and adjustments.
(j) Checking the controls and despatching of Inventory outputs to Accounts,
Stores Accounts, Bus Store etc.
(k) Checking and despatching of payroll summaries to Accounts, Audit,
Provident Fund and Time Keeping Departments.
This section has the category of staff as given in the organisation chart.
(E) ADMINISTRATION SECTION :
(E-1) Establishment and General Sub-Section :-
This section has the following activities.
(a) Looking after all establishment related works for entire E.D.P. Department
including appointments, promotions, etc and Imprest Cash activities.
(b) Procurement of various types of stationery, keeping the records of Average
Monthly Consumption (AMC) of all types of stationery and the inventory
level. Timely sending the indents to Materials Management Department for
the procurement of the stationery depending upon the inventory level.
(c) Putting up various proposals for procurement of computer related
accessories, materials etc. required by E.D.P. Department and its follow up.
(d) Maintaining the various maintenance contracts and putting up indents to
M.M. Department for timely renewal of the contracts.

418
(e) Keeping record of furniture items and procurement and repairs of the same
from time to time.
(f) Handling the work of Book/Mannual Library for software officers.
(g) House Keeping and work related to maintaining the cleanliness and upkeep
of the department.
This section has the category of officers and staff as given in organisation chart.
(E-2) Machine Sub-Section :-
The following jobs are done by this section:
(a) Bursting, shuffling and cutting of Electricity Bills daily
(b) Bursting, shuffling, cutting and sorting of payslips, workout cards, time
cards, conductor attendance cards, provident fund slips, income tax
certificates and employees Pension Scheme forms etc.
This section has the category of staff as given in the organisation chart.

4.1 SUB SECTION - 1
CHAPTER - 4
SOFTWARE SECTION
419
COMPUTERISATION OF THE DEPARTMENTS OF THE
GENERAL ADMINISTRATIVE BRANCH AND THE CENTRALLY
PROCESSED SYSTEMS AT E.D.P. DEPARTMENT.
4.1.1. The allocation of the on roll software officers who are attached to
the sub-section in the centrally processed systems of Payroll
Recurring Deposit, Provident Fund, L.T.A., Leave Encashment,
Income Tax, Material Inventory System and Scholarship etc. and in
the computerisation of the various departments of the General
Administrative Branch, is as follows:
Sectional Head is P.Sy.A.(G), in Grade A-4 who is reporting to
SEDP(II)/ Dy.EDPM. The following applications are under
Dy.EDPM.
Payroll, Income Tax } 2 Sy.O. in Grade A-5
Postal Recurring Deposits, } 1 A.Sy.O. in Grade G/G6
Time Keeping Department, } 4 Programmers in Grade G/G5
Computerised Time Attendance }
System, Centrally processed PF, }
PF Department }
The following applications are under SEDP-II.
Accounts Department } ** 1 Sy.O. in Grade A-5
} 1 A.Sy.O. in Grade G/G6
1 Programmer in Grade G/G5
Cash Department & } ** 1 Sy.O. in Grade A-5
Audit Department } 1 A.Sy.O. in Grade G/G6
1 Programmer in Grade G/G5
Materials Management } * 1 Sy.O. in Grade A-5
Department (Inventory } 1 A.Sy.O. in Grade G/G6
& Departmental Work) } 3 Programmer in G/G5
* One Systems Officer (Sy.O.) common for both the systems of
PF and MM Department/Inventory.
** One Systems Officer (Sy.O.) common for all the three systems.
Establishment Schedule }
Medical Department } At present being handled by
Legal Department } A.Sy.O.’s in Grade G/G6 and
Welfare Department } Programmers in Grade G/G5
Personnel Department } attached to the above mentioned
Security & Vigilance Dept. } allocation.
Civil Engg. Department }

Total strength of this sub-sections is :
P.Sy.A. A-4 1
Sy.O. A-5 3
A.Sy.O. G/G6 4
Programmers G/G5 9
Total 17 Officers
4.1.2 SYSTEMWISE DETAILS :
4.1.2.1. Centrally processed systems at E.D.P. Department Backbay
4.1.2.1 Payroll System –
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This system was first designed in 1973 when the
processing was done on the IBM 1401 system by
hiring the timings on the IBM 1401 system at
various organisations like TCS, ACC, RCF (earlier
known as The Fertilizer Corporation Of India) etc.
This system was redesigned in COBOL when the
inhouse computer system was installed at the
computer centre of E.D.P. Department in September
1981. The processing of the payroll jobs on this
system was started in October, 1981.
This system is processed monthly for the following
staff :
Officers and – Cycle 1
Administrative Staff
Engineering staff – Cycle 2 for regular employees
Cycle 4 for temporary
employees
Traffic Outdoor staff – Cycle 3
The processing period of this system is from 9 th day
of the month till 24 th /25 th day of the month. The
payment details for all the employees are given to
RBI through floppy for payment to all the employees
on single day through ECS. The common jobs of all
the payments are done in the last week of the same
month.
Inputs– Workout cards, Control Sheets, of new
appointments, transfers, separations ,
various incentive bonus data, amendments
adviced by T.K. Department, Traffic
Administration etc. various recoveries e.g.
P.F. Loan (from PF system), bank loan
instalments, housing loans, house rent,
grains, petrol, income tax instalments
(through STK or income tax file), various
allowances advised by the departments
through their administration heads i.e.
Sr.AOES, Sr.AOTE, Sr. AOT, STC and

421
Sr.STK, recoveries of installments for Postal
Recurring Deposits etc.
Outputs– Payment details for ECS/Cheque, Account
code wise summaries, payroll codewise
summary, various code wise listings, various
transactions files for updating the Provident
Fund master file, Income Tax master file,
RD Accounts file etc.
Payroll data is used for preparing various type of
reports required by the management, for one time
payments, for fixing of grade pays and calculation of
arrears payments at the time of grade revision. The
annual increments to employee/’B’ Grade Officers
are generated automatically from the payroll master
file every month.
Processing of postal recurring deposits is done. The
transactions for monthly installment’s recovery
through payroll are prepared. Various reports and
maturity lists are prepared and sent to the PF
Department.
4.1.2.1.2 Income Tax System –
This system is allied system of the Payroll System.
This system was developed in the year 1984.
Modification to this system are done every year to
incorporate the Income Tax rules passed in the
Central Budget. In this system yearly Income Tax
Master files are created. These files are updated
from the data of taxable income and other details like
Provident Fund recoveries, L.T.A. payments, Leave
Encashment details, Housing Loan, Housing Interest,
Medical reimbursement, income tax recovered, etc.
Every month the taxable income of each employee is
assessed and the Income Tax plus education (CESS)
surcharge due is calculated and considering the
income tax already recovered, the transaction file for
recovery of income tax installment is created for the
next month’s payroll jobs. In the beginning of
financial year and during the financial year, the
proposals of investment are processed for giving
rebates in the Income Tax amount under various
sections.
In the month of November, Income Tax slips to the
employees are processed, printed and distributed for
the tax planning.
Before processing of the payroll jobs of February
month, the verified investments for tax planning done
for the financial year are processed and final Income
Tax, education CESS and Surcharge payable, if any,
are calculated and the final installment of the Income
Tax educationers and surcharge payable, if any is
calculated and the final installment of the income tax

422
is deducted in the payroll for the months of February
and March.
The Income Tax Returns are processed and printed
after final reconciliation with the Time Keeping
Department. The Income Tax Certificates for the
individual employee are printed in the 1 st /2 nd week of
the month of April.

4.1.2.1.3 Provident Fund System -
423
This system was designed and developed in the year
1976 to be processed on the IBM 1401 system. Later on
this system was redesigned in COBOL for processing on
the Inhouse Computer System installed in September
1981 at E.D.P. Department, Backbay.
This system involves the following jobs:
(i) Creation of Provident Fund Master File in the year
1981.
(ii) Updating the Provident Fund. Master File with
various transactions as follows:
(a) Monthly deduction of Provident Fund
subscription through Payroll Master File.
Posting of Employees’ subscription, calculation
of Undertaking’s contribution and Employees
Pension amount and posting of Undertaking’s
contribution, contribution to the Employees
Pension Scheme and Employees Non-Refundable
Provident Fund (NCPF) A/c.,
(b) Posting of P.F. Loan instalments recovered
through payroll. The transaction files of P.F.
Loan interest to be recovered through payroll,
on recovery of final instalment of the loan, is
created.
(c) Posting of P.F. Loan Interest recoveries.
(d) Transactions advised by Provident Fund
Department namely Non-Refundable
withdrawals, Retentions, Adjustments,
transferred balances, Final refunds,
cancellation of final refund etc.
(e) Allocation of Employee’s Pension A/c. No. to
new members of the Employee’s Pension Scheme.
(iii) Weekly Processing of Provident Fund Refundable
Loans applications.
The lists of P.F. Loan amounts to be paid in Cash,
to be paid in cheque, P.F. Loan Slips to be pasted
on the loan applications and summaries are printed.
The transaction files for recovery through payroll
and for updating the P.F. Master File are
generated.
(iv) The P.F. Loan repaid in Cash are processed twice
as follows:-

424
i. The transaction during a week are processed
for updation of the P.F. Master File and to
accumulate the same.
ii. The transactions for a month which as over
are extract from accumulated ones and are
processed for calculation of interest. The
adjustments for recovery of interest and stop
the further recovery of the installment of
loan are also created for payroll.
(v) Printing of Provident Fund statement for the
payment of 90% refund at the time of retirement
and upto 90% advance during the last year of the
retirement along with interest calculation.
(vi) Printing of Provident Fund statement along with the
interest for preparing the Non-Refundable
withdrawal Bills/Final Refund Bills etc.
(vii) Posting of names of nominees.
(viii) Printing of Provident Fund Abstract and Annual
Provident Fund Slips after the annual closing of the
Provident Fund Accounts for the financial year
after reconcilliation of amounts with Provident
Fund Department.
(ix) Creation of new Provident Fund Master File with
new opening balances after closing of the accounts.
(x) Annual closing of Employee’s Pension Account and
printing of Form No.7 (Employees Pension
Contribution Card with monthwise details) and
Form No.8 - list of members of Employee’s Pension
Scheme with yearly contributions.
Due to the computerisation of activities of
Provident Fund Department, some of the data is
being taken directly from the P.F. Department such
as P.F. Loan application data, Non-refundable
withdrawals, Nomination data, etc. This has
increased the accuracy of the P.F. Master file’s
data.
4.1.2.1.4 Material Inventory and Labour System:
This is the first system to be computerised in the year
1968. Till September, 1981, this system was being
processed on the IBM 1401 System by hiring the timings
at other organisations. The system was re-designed in
COBOL for processing it on the inhouse computer
system from October, 1981.
In this system, Inventory Master File of Main Storewise
all the material items is maintained. There are four

425
main stores namely Transport-I, Transport-II, General
and Supply & Building. The inputs to this system are
the Stores Received Notes, Requisitions, S.V.
Documents, Credit and Debit adjustments, amendments
and Labour sheets, inter-store requisitions, etc.
The main outputs are Monthly Transaction Registers,
Invalid Transactions Registers, Account Codewise
summeries to Accounts Department and various other
reports. From the Labour documents, locationwise list
of completed and incomplete jobs are prepared.
The jobs are processed monthly. The job involves data
entry of above mentioned input documents. Some of the
data regarding requisitions is now being received from
the T-I/T-II Stores on Floppies from the On Line
Inventory system. The Master File is updated with the
valid transactions. The invalid transactions are
rejected and are highlighted in the invalid transactions
register. The Stores Accounts Section of M.M.
Department checks the invalid transactions Register
and gives the corrections of credit and debit
adjustments. After the Financial Year is over, the
closing of the accounts is done and the opening
balances for the next financial year are calculated. The
classification of `A’, `B’, `C’ class items and Non
moving items is done annually according to the norms
given by Materials Management Department and reports
are prepared.
4.1.2.1.5 Scholarship System:
This system is developed for processing the applications
of the scholarship to the employees’ children. The data
entry programms are given to the Welfare Department.
The data entry of the application forms for scholarship
is done by the staff of the Welfare Department. The
data of same is sent to the E.D.P. Department, Backbay,
where it is processed and the list of departmentwise
eligible and non-eligible cases is sent to the Welfare
Department for further action at their end. This is
yearly job.
4.1.2.1.6 Cheque System :
Daily about 4500 cheques from North and South
Sections of Cash Department are processed in night
shift. Bank Codewise lists of the cheques and the
summeries alongwith the cheques and the data for S.B.I.
for South on Floppy are sent to the Cash Department.
The data for North is sent by e.mail to the Bank of
Maharashtra.
4.1.2.2 COMPUTERISATION OF VARIOUS DEPARTMENTS:
4.1.2.2.1. Accounts Department:

426
Development and Implementation of Financial
Accounting System was started in the year 1993-1994.
The work of the following Sections is computerised:
(i) Ledger Sections.
(ii) Income Tax Section.
(iii)OA OB Section.
(iv) E.S.I. Section
(v) Housing Section
(vi) Commercial Section (Partly done)
The processing of these sections is done on the Novell Netware
LAN system.
The computerisation of the work of the following Sections is
under process:
(i) Commercial Section (Partly done),
(ii) P.F. Section.
4.1.2.2.2. Cash Department:
The Novell Netware LAN System is installed in the
Cash Department in May, 2000. The computerisation
of all the sections namely Investment, Payment and
Receipt is completed. Connectivity between the Cash,
Accounts and Provident Fund Departments is
established. The data is being exchanged among these
departments easily.
The details are given below :-
A. PAYMENT SECTION
a. Drawing of Cheques (Undertaking) : Cheques Drawn
Register, printing of cheques on printer, cheques issued
Book, cheques cancelled Book, advice to Department for
cancelled cheques, identification note to employees about
readiness of payment, cheques on hand, cheques
reconciliation (monthly basis), covering letters for
remittance to outside parties and query option to answer
enquires from outside parties or to find out correct
information with insufficient details.
b. P.F. Payment : Printing of refundable loan cheques, printing
of non-refundable loan cheques, cheques drawn register,
program of 90% PF and 10% PF refund, Gratuity, cheques
on hand and PF cheques reconciliation on monthly basis.
c. Final Dues Section (Retirement Dues) : Ex-employees dues
& recovery Allocation Register, identification note – to
intimate employees about readiness of payment, monthly J/E
Advice to CA regarding recovery & payment through final

427
bills, summary report for Electric Supply, Traffic & General,
account code wise listing, reverting entries & J/E for
employees who are reinstated.
d. Petty Cash : Identification note cum intimation slip to
employees, LTA/Encashment, cash payment of Counter
No.4, cancellation of Cash Vouchers
e. Daily Cash Book : Daily Cash Book for all Banks,
consolidate statement of all banks.
B. INVESTMENT SECTION
INVESTMENT
i) Broker List : Statement of Broker Particulars (Name &
Address, Tel.Nos., Fax No., E-mail etc.)
ii) Quotation : Quotation feeding of PF, GEN & GEF
Investment, statement of Brokerwise Quotation,
statement of YTM/YTP wise ranking of quotation.
iii) Investment in Provident Fund Bonds, GEN and GEF :
Data feeding of Investment in bonds of PF, GEN,
GEF, maintaining the records of interest and
maturities, maintaining the records of other receipts
reports namely, Master Record of Bonds investment,
total Investment in Bonds, total Investment in Bonds
excluding Maturities, interest Due/Interest due but not
received, maturities Due, interest received/maturities
received, statewise Investment, industrywise
Investment, categorywise Investment, SGL Interest
received, SGL Bill printing/Interest received,
statement of Committee- Investment made during the
Month, details of Bonds not received, Maturity Report,
retirement list, brokerwise Investments, summery of
total Investments, letter for non-receipt of interest,
financial yearwise accrued interest, details of interest
received, interest received query, bonds Investment,
cheque clearing, calculation of monthly investible fund
of PF, data feeding of Treasury Bill and Reports
namely total investment in Treasury Bill, letter to
seller and letter to Indian Bank, list of Banks and
Branches for GEN and GEF, reports of GEN and GEF
namely limit of investment with different Banks,
periodwise bank deposit, bankwise deposit, monthwise
bank deposit, list of maturities and interest due for the
financial year on bank deposit.
iv) CCR Activities : data feeding of lifting of small
denomination Notes and Coints, calculation of deposit

428
to be placed with Bank against lifting of Notes and
Coins.
v) Bank Deposit : Investment in Banks Deposit of SBF,
EWF, SFWF and MVTPIF.
vi) Cash Flow : Daily-Actual Cash flow, Weekly-Actual
& Estimated Cash Flow, Monthly – Actual &
Estimated Cash Flow, Six Monthly – Actual &
Estimated Cash Flow.
vii) Reconciliation : Reconciliation of GEN & GEF A/c
with Indian Bank, reconciliation of PF Interest and
Maturities received in Bank of India, reconciliation of
GEN and GEF interest and maturities received in State
Bank of India.
viii) GEF : Calculation of investible fund of GEF
ix) PF : Comparison of refund to the retirees with
maturities and interest of PF.
x) PF, GEN, GEF : Preparation of Bill & Letters for
purchase of Bonds in Primary & Secondary Market,
one page summary of total investment of all heads,
preparation of financial yearwise accrued interest on
Bank deposit & Bonds of all heads except PF, standard
letters of non-receipt of interest on Bonds, standard
letters for non-receipt of delivery of Bands Lodgment
and withdrawal, statement letters for non-receipt of
delivery of Bonds, statement of Brokerwise
investment.
xi) Bank Investment : Standard letter for collection of
maturities, J/E Advice to Accounts Department for
accounting maturities.
C. RECEIVING SECTION
Receipts of Cash/Cheques : Rough Summary, daily
Cash Collection diary, collection book, deposit receipt,
misc. receipt, Cash Department Remittance Slip Book,
Remittance Challan Book, EMD Deposit Advice,
Security Deposit Advice, EMD Register, Security
Deposit Advice, PF Receipt Book, Cash Despatch
Book, Cheque Despatch Book, Remittance Received
by post, Receipt forwarding letter book, Returned
Money Order Register, RMO advice to concerned
Department, Banker’s Guarantee Register, NSC
Register, Release Letter, Cash Pay in Slip, Cheque
Pay-in Slip, Name of Bank Pay-in-slip Book, Cash in
Transit Register, Bank Clearance Register,

4.1.2.2.3. Welfare Department:
429
Reconciliation Statement, Cash Balance Book (other
Banks), Cash Department dishonoured cheque register,
Stock Register Book, Staff Benefit Fund Register,
Revenue Stamp Register, Sale of Application Forms
Register, Statement of Application Forms sold, ICICI
Transfer Register, PNB Transfer Register.
The work related to scholarships to the children of the
staff is computerised. The computerisation of the other
activities will be done in due course.
4.1.2.2.4. Civil Engineering Department:
The following work is computerised:
(i) Activitity wise/Budget, Year wise expenditure
details (for comperison against Budget grants )
through MIS reports.
(ii) Estate Section.
(iii) Officers/Staff Quarters.
4.1.2.2.5. Provident Fund Department:
The following activities of the P.F. Department are
computerised:
i) Non-refundable Withdrawals
a. Data Entry of Bills
b. Creation of Transactions for printing
cheques at Cash Department.
c. Voucher No. updation from Cash
Department
d. Printing of non-refundable withdrawals
register.
e. Creation of transactions for updation of
P.F. Master File at E.D.P. Department
ii) Gratuity
a. Data entry of bills.
b. Creation of Transactions for printing
cheques at Cash Department.
c. Voucher No. updation from Cash
d.
Department
Printing of gratuity register.

430
e. Annual report showing monthwise gratuity
paid under each division.
iii) Nomination
a. Data entry of nominations.
b. Printing of nomination register.
c. Creation of transactions for updations of
nomination file at E.D.P. Department.
iv) Refundable Loan
a. Data entry of applications for loan.
b. Creation of Transactions for processing at
E.D.P. Department.
c. Updation of sanctioned loan and rejected
cases from E.D.P. Department.
d. Updation of loans repaid in cash from Cash
Department.
e. Monthly updation of balance installments.
v) Final Refund (90% and other)
a. Data entry of bills.
b. Creation of Transactions for printing
cheques at Cash Department.
c. Voucher No. updation from Cash
d.
Department
Printing of final refund register.
e. Creation of transactions for updation of
P.F. Master files at E.D.P. Department.
4.1.2.2.6 Time Keeping Department
The following work of Time Keeping Department at
Colaba is computerised:
a) GM Bill Voucher Printing with particulars of General
Provident Fund, Group Insurance Scheme, Leave Salary
Contribution and Pension Contribution
b) Monthly D.A. Table printing
c) Maintenance of MCA Query Register regarding payment
recoveries and printing of periodwise report of No. of
querries raised by MCA regarding payments and
recoveries, No. of cases solved by the Time Keeping
Department and the No. of pending MCA quaries.
d) Court Cases Register in case of Bank recoveries/
prohibitory orders :
i) To maintained the Court Cases Register

431
ii) Printing of Voucher, Correspondence letter,
Acknowledgment and Envelope.
iii) Inward Register – Maintenance and printing of the
Inward Register
e) Establishment (ESTB) Section :
ESTB program to maintain the following registers :-
e.1 Vacancy Register
i) Departmentwise vacant post or lapsed post
ii) Paysheetwise/designationwise vacancy data
iii) vacancy date wise vacancy data
e.2 Sanction Register
i) Sanction or BCR wise filling up the post
ii) Departmentwise vacant post
iii) Paysheet, designation and filling datewise
report
e.3 Engagement Register
Department, Paysheet, Designation, Engagement
datewise reports.
e.4 Temporary Staff Register
Department, Engagement, Paysheet, Designation,
Expiring date, sanction ID or BCRwise reports, On
Roll employees report for all the departments.
e.5 Acting Register
Maintaining Acting Register as well as related
reports.
e.6 Substitute Register
Maintaining substitute Register and related reports.
e.7 Specialist & Lawyers Register
Maintaining specialist register as well as lawyers
register and their related reports
e.8 Staff of Loan Register
Maintaining loan basis paysheet transfer register
and related reports.
e.9 Fixation Register
Maintaining fixation register and related reports.
e.10 Time Keeping Department’s Staff Register
Maintaining staff register for the Time Keeping
Department and related reports

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f) Allowance Program
Maintaining Allowance Program and related reports, as
well as Importing and Exporting data for payroll.
g) Income Tax Section :
i) Data entry of monthly advices to be considered for
Income Tax processing. Viz. Declaration of
investments, Investment verification forms, Form-
12C, Final bills, and any other adjustments.
ii) Data Import/Export
To import data from EDP Department after
monthly processing of Income Tax
To export data for monthly processing at EDP
Department
iii) Enquiry of monthly Income Tax Assessment.
iv) Viewing/Printing of FORM-16 & FORM-12BA,
F.Y. 2000-2001 onwards.
v) Program showing existing PAN (Permanent
Account No.) of a given employee, and allows
addition/ modification of the same.
4.1.2.2.7. Legal Department
Programme for keeping history of Cases and
Programme for maintaining details of work.
4.1.2.2.8. Personnel Department
The work related to seniority status of A and B Grade
Officers and staff and the vacancy register is
computerised. The system for reserved categories is
developed.
4.1.2.2.9. Materials Management Department:
The following systems are developed and implemented
in the Materials Management Department.
i) Bin Card System for Stores 270 and 288. The
same System is also implemented at Kussara
Stores.
ii) H.S.D. Oil System.
iii) Sub-Stores Data Entry Sub-system
iv) Material Control section’s system
v) Data Entry Program for petrol and lubricant
consumption by Officers.
vi) The On line computerisation for T-I, T-II and
General Stores is over and the same was
inaugurated by GM on 02.03.2005. Further

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development to accomodate all the remaining
requirement is in progress. The implementation
of the above system is under progress at Kussara
Stores. Also the development of payment section
at Colaba is in progress.
Under the On Line Inventory System, the
following activities were computerised
a) Tender Control Unit
Form
Tender Foundation
b) Purchase Control
Tender Form
Comparative Statement
Unit Purchase Proposal
Purchase Order
SRN Generatic
c) Transit Stores Inspection Memo
d) Depot Stores SRN Posting
Requisitions entry and
posting Electronic Bin
Card
vii) Under the E-Tender Project, the General Terms
and Conditions and Specific Terms and
Conditions were finalised by a team of officers
of EDP, MM Departments and after discussion
with Audit and Accounts Departments. It was
decided to process 10 E-Tenders on Trial basis.
The tender was processed for the selection of
ASP for the 10 E-Tenders to be processed. The
1 st E-Tender is hosted on the web on 9.6.2005.
4.1.2.2.10. Security and Vigilance Department:
The work of maintaining seniority list of the staff is
computerised.
4.1.2.2.11. Medical Department:
The following applications are computerised :-
i. Printing of Health Card
ii. Inventory of Drugs
iii. Blood Group History
4.1.2.2.12. E.D.P. Department
EDP Department’s applications of seniority list,
Library Maintenance for tapes and books, leave
particulars and despatch system are computerised.
4.1.2.2.13. Audit Department
Application of maintenance of leave records of A & B
Grade Officers, Car Loan System, the LTA/Encashment
system are developed and implemented. The grading
position system is partly implemented and is under
testing.

4.2 SUB-SECTION-2
COMPUTERISATION OF ELECTRICITY BILLING
SYSTEM AND THE COMPUTERISATION OF
ACTICVITIES OF VARIOUS DEPARTMENTS OF THE
ELECTRIC SUPPLY BRANCH
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4.2.1 The allocation of the on roll software officers who are attached to this
sub-sections involved in the centrally processed systems of Electricity
Bills, Security Deposit System and the ESL System for the defective
meter etc., and in the computerisation of the various departments of
Electric Supply Branch, is as follows :-
Sectional Head is P.Sy.A.(BS) in Grade A-4 who is reporting to
SEDP(II).
Electric Supply Billing System - 2 Sy.O. in Grade A-5
(for General Category and special 1 A.Sy.O. in Grade G/G6
category Consumers) & related 2 Programmers in Grade G/G5
work, Security Deposit and CIS System
Billing system of temporary connections, - 1 A.Sy.O. in Grade G/G6
computerisation of Commercial 2 Programmers in Grade G/G5
Department and MRE Department
Vigilance – Supply, Billing System - 1 A.Sy.O. in Grade G/G6
For Agreemental Consumers and 1 Programmer in Grade G/G5
ESC System for defective meters
Total strength of this sub-section is as follows:-
P.Sy.A. in Grade A-4 = 1
Sy.O. in Grade A-5 = 2
A.Sy.O. in Grade G/G6 = 3
Programmers in Grade G/G5 = 5
Total = 11
4.2.2 The Electricity Billing System :-
The Electricity Billing system handles the preparation of Bills for its
General Category Consumers, Special Category Consumers and
Agreemental Consumers. The monthly billing program is divided in to
38 cycles, 18 cycles of each North zone and South zone for General
Category Consumers and 19 for Special Category Consumers of high

435
consumption with electronic meters for both the zones. The billing job
involves following activities:
i. Data Entry of Cyclewise consumption files for meter reading
data.
ii. a) Data Entry of daily payments from cash collection
centres and banks.
b) Payments through infinity of ICICI Bank and Bill
Junction of ICICI is received via e-mail. This requires
daily monitoring of data to be sent and data received via
e-mail
c) Payments transactions from ECS through RBI
iii. Data Entry of connection orders processing for new connections.
The data from some of the wards where connection order system
(COP) is implemented at Commercial Department is received in
floppies.
iv. Amendments and adjustments advised by the Consumers
Department.
v. The billing jobs are processed as per the cyclewise billing
program after updating the billing master file with payments,
consumption, amendments and adjustments.
vi. The bills are printed, bursted, cut and arranged in the wardwise
account no. order and are sent to the Outdoor Sections of
Consumer Department (North and South).
Billing system consists of several programs for the above
activities and the regular maintenance of these programs is a
crucial part of the billing system. EDP Department has to
maintain divisionwise/cyclewise/ wardwise data for past 4/5
years to prepare various reports on the basis of previous data.
The other connected systems are as below:-
a) Billing of temporary connection :-
This system is developed and implemented for recording billing
details of temporary connections and processing the bills of
short-term and long term temporary connections.
b) Billing of Agreemental Consumers :-

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This is an existing system used for generating bills of
agreemental consumders having very high consumption.
c) ESL System for amendment of defective meters
This system at EDP Department on Unix platform facilates
amendments in case of defective meters.
On the basis of amendment period and the average advised by
Consumers Department the claim amount is calculated. If the
period of amendment is more than six months, proclaim bill is
generated, otherwise the amount is adjusted in the current bill
amount. The record of such cases is kept. The outstanding
proclaim amount is shown in the concerned consumer’s regular
bills.
d) ESB System
This system includes systematic recording of all service data,
installation data, meter data and appliance data. This system is
processed at EDP Department’s Computer Centre at Backbay.
e) Calculation of MRA dues :-
This system is a sub-system of billing system which calculates
dues, transfer of deposit amount as ordinary meters are replaced
by electronic meters.
f) The programmes are prepared for data entry of
adjustments/amendments at the Consumer Department and
Energy Audit Department to avoid manual mistakes and to
reconcile at ward level on monthly basis.
g) The software is designed and implemented for dishonoured
cheques. The data of dishonoured cheques is entered at Cash
Department for Undertaking’s Cash collection centres and at
Consumers Department for Bank collection centres. Using this
data debit adjustments are created for cheque amount and penalty
charges for dishonoured cheque. Cyclewise debit adjustment are
processed at EDP Department and feed back is given to
Consumers Department. The data of Cash Department is updated
for all debited adjustments.

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h) Various programmes are written for generating the debit/credit
adjustments for change of Tariff from R to C cases, for the use of
Energy Audit Department, and Consumers Department.
While modifying the systems for Y2K (Year 2000) crisis, the
systems were redesigned and the data was normalised to avoid
duplication and redundancy.
4.2.3. To facilitate the work of Consumers Department and Commercial
Department, the following systems are developed and implemented :-
a. Consumers Information System (CIS) :-
This system includes retrieval of consumer information with last
3 years consumption pattern, payment history, meter history, Exconsumers
data and billing history of any specified consumer.
With the help of ‘CIS’ software the time spent in referring to
reading folios, ledgers etc. for answering consumer queries is
reduced. From various master files at EDP Department, the
monthly data required to update database at various ward offices
is being extracted every month. This system is already
implemented in all wards. This system needs regular
modifications in software arising out of new requirements from
users. At present this system is loaded at 85 different locations.
b. Requisition Processing System :-
This system records all movements of requisition, from
registration to connection order preparation. This system also
generates various statistical MIS reports. This is already
implemented in all the wards of Commercial Departments.
c. Service load Data :-
This system is used to record total connected load on each
service. This load data is used for sanctioning new requisitions.
This system is implemented in Commercial Departments.
d. Connection Order Processing (COP) System :-
This system is designed to facilitate following activities of
Commercial and Consumers Departments.
i. Recording of connection order data and applied load data
by connection order section of Commercial Department.
ii. Recording of meter data by IF (Installation Foreman)
section of Commercial Department.

438
iii. Recording of electrical duty and basic units for new
accounts by New Account Section of Consumer
Department.
iv. Giving account no. to new consumers.
v. Printing Meter Reading Folio.
This system also generates various periodical reports like;
(i) L.V. load connected
(ii) M.P. load conntected
(iii) Pump load connected
(iv) Load greater than 25 KW
(v) Various MIS reports
Connection order is one of the major input to billing system. Through
this system connection order data is being sent to EDP Department.
Backbay on magnetic media for updating EDP Department’s database.
This system is implemented in all the wards of the Commercial
Department.
e. Fuse Control System :-
This system is used in various Fuse Control sections of
Commercial Departments for recording fuse message details.
This system uses consumer and meter information data base
transferred from EDP Department, Backbay through CIS. There
is one more part of fuse control system in which the timings of
fuse messages received and attended are recorded and incentive
bonus of fuseman is calculated.
f. Stop Meter and Meter Removal Advice System :-
A system is designed to generate Stop Meter (SM) slips and
Meter Removal Advice (MRA). This is implemented in all the
ward offices of Commercial Departments.
g. The work of Vigilance Department of the Electric Supply Branch
is computerised.
h. On Line detailed billing data System
This system is developed to view all biiling details including
ledger details at EDP Department, Backbay Depot. The data for

439
past 6-7 years is given to the user departments on hard copy
(paper format) as and when required by them.
i. Deposit System
This system involves regular updation and maintenance of
security deposits of all the consumers. Yearly deposit ledgers are
printed for the Consumer Redressal. This system also involves
yearly calculation of Interest/Income tax and printing of Income
tax certificates. Many reports are generated as and when required
by the Consumer Department for reconciliation job.
4.2.4 Management Information System (MIS) Reports :-
Various MIS reports required by the management are generated namely :
(i) Monthly report of outstanding billed amount of a billing cycle of
a particular month and its periodic status. Various reports are
required time to time by the management.
(ii) Billing data required in various formats by different
organisations/ departments like PWD, Income Tax, IMCG,
Energy Audit, Accounts, Technical Audit etc.
(iii) Various payments related reports such as
a) Statistics of consumers paying bill amount within due
date and arrears after due dates etc.
b) Reports of payments received through ICICI’s Infinity
and Bill Junction Schemes.
4.2.5 Software for transferring meter reading data of electronic meters is
developed and implemented in Energy Audit Department.
4.2.6 Computerisation of various sections of Meters and Relays Department is
in progress.
4.2.7 Defective meter amendment program using logic developed in the
consultation on with Audit Department to decide amendment period and
base period automatically and to prepare the claims accordingly.
4.2.8 On-Line computerisation of Commercial and Consumers Departments
(Consumer Information and Billing System - CIBS) is in process under
the TSP project at TSP Department, Backbay Veej Bhavan. The various
activities being carried out by the EDP Department for it are as follows:-
i) Various programs are already implemented and being developed
as per the requirement for data cleansing activity.

ii) Data in paper document is converted to magnetic media using
software developed by the EDP officers.
iii) Data of EDP Department is sorted out and given to SISL as and
when required.
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iv) EDP Department’s members in the TSP core team give their
assistance in the various stages of development of CIBS system.

4.3 SUB-SECTIONS-3
COMPUTERISATION OF TRANSPORT BRANCH
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4.3.1 The allocation of the On-roll Software Officers who are
attached to this sub-section and are involved in the
processing of the Ticket Accounting System and the Daily
Vehicular Return System for MIS reports and monthly
processing at the E.D.P. Zonal Computer Centres,
Computerisation of Depot as a Unit, Computerisation of
Traffic Planning Department, S.T.C.’s Office activity, Traffic
Control, Bus Operation, etc. is as follows :-
Sectional Head is S.E.D.P.(I) in Grade A-3 who is reporting to
E.D.P.M.
P.Sy.A. in Grade A-4 who is reporting to S.E.D.P.(1)
Traffic Department’s activities at Depots 1 Sy.O. in Grade A-5
Traffic Planning, 3 A.Sy.O. in Grade G/G6
Traffic Control etc. 1 Programmer in Grade G/G5
Ticket Accounting System – OLTAS, 1 A.Sy.O. in Grade G/G6
STC’s Office Activities 3 Programmers in Grade G/G5
Transportation Engineering Department’s 2 A.Sy.O. in Grade G/G6
System and Revenue Analysis 1 Programmers in Grade G/G5
The total strength of Officers in this sub-section is as follows :-
P.Sy.A. in Grade A-4 = 1
Sy.O. in Grade A-5 = 1
A.Sy.O. in Grade G/G6 = 6
Programmers in Grade G/G5 = 5
Total = 13
4.3.2 Ticket and Cash Department :-
The work of the Ticket Accounting System was computerised in the year 1984.
This system was processed centrally at the E.D.P. Department at Backbay.
The main inputs for this system were :
(i) Conductor’s Ticket Memo.
(ii) B.R. Sheets for issue of new ticket blocks to the conductors.

(iii) Statement of blocks issued to the conductors at chowkies.
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(iv) Adjustments.
(v) Information of transferred conductors.
443
To attend the exceptions a cell of about 30 persons of Tikcet and Cash
Department was working at the E.D.P. Department, Backbay.
In the August, 1992, the Mini Computer System was installed at Ticket
and Cash Department, Magathane Depot. The system for Online
Processing of Ticket Memos was designed and implemented on this
Mini Computer System and was processed by E.D.P. Department’s staff.
In this system the exceptions were being attended online. In the year
1994, Mini Computer Systems were installed at four E.D.P. Zonal
Computer Centres at Oshiwara, Dharavi, Bandra and Backbay (3 rd floor)
Depots. By 1995, the work of Ticket Accounting System of all the
depots was shifted on these Mini Computer Systems. As in these zones,
exception was being attended by the staff of E.D.P. Department online,
the cell of the staff of Ticket and Cash Department was abolished in the
year 1995 and the staff was sent back to the Ticket and Cash
Department. Hence, there was saving of about 30 persons of the Ticket
and Cash Department.
In December, 1997, Online Ticket Account System (OLTAS) was
implemented at the Magathane Depot.
In the year 1999, decision was taken by the management for
computerising the Depot as a Unit i.e. all the Departments i.e. Traffic,
Ticket and Cash, Transportation Engineering and Depot Stores, to be
computerised and connected through LAN system. Hence, under Depot
Computerisation Project, the OLTAS was implemented in all the depots
in phased manner by June, 2004.
In the OLTAS, at the start of the duty, the conductor is issued the printed
Ticket Memo after entering the new ticket blocks at the BR-Window.
At the end of the duty, the conductor deposits the ticket memo along
with the cash to the staff on the counter. The closing nos. of the 1 st shift
and 2 nd shift, the details of the blocks issued at the chowkies, passenger
balance etc., are entered by the window staff and the net amount of cash
is calculated. The conductor is allowed to clear the shortfall, if any,
immediately. At the end of the day’s job, the closing jobs are done and

444
the new master file, with the closing nos. of the block of the day as
opening nos. for the next day’s job, is created. Various lists and
summaries for the day are printed. In this system the details of the day’s
work are available in the morning of the next day.
Various reports generated under this system are as follows :-
(i) Block Issue Register.
(ii) Counter staffwise cash collected.
(iii) Statement of shortage/excess, if any.
(iv) Conductorwise Extensions/Valuation Register.
(v) Routewise Extension/Valuation Register.
(vi) Conductor’s Incentive Bonus Calculation.
(vii) Monthly reports of routewise performance.
The work of S.T.C. Office and Centralised Cash Room (CCR) at Wadala
is being computerised.
4.3.3 Traffic Department
a) Under the Depot Computerisation project, the Online system is
implemented at all the depots.
The following applications of the depot Traffic Department are
computerised.
a.1 Activities of Administrative Office :-
i) Imprest Cash
ii) Court Cases
iii) Charge sheet and Summary cases
iv) Leaves (Casual, Medical, Sports, Special,
v)
Accident) Substitute Off entry and all the related
registers.
Weekly Offs, Holidays applications entry and
related reports.
vi) Inventory and Student concession I-Card, Senior
Citizen I-Card and I-Card for Mentally retarded.
vii) Incentive bonus paid to ‘B’ Grade Officers,
Inspectors, Starters and Drivers.
viii) Allowances paid to ‘B’ Grade Officers of Traffic
Department (Compensatory and Meal).
ix) Clothing register

445
x) Lost property register
xi) Inward-Outward despatch system
xii) APF and Checking sheet entry and related reports
xiii) Inspector performance report
a.2 Activities of Depot Office :-
i) Duty allotment for Conductors and Drivers,
Inspectors and Starters.
ii) Posting book and related report regarding
Conductors and Drivers, Inspectors and Starters.
iii) Chowkey Detention.
a.3 Using the leave record generated in the Traffic System of
the depot, the work of Time Keeping Department is also
computerised and this job has eliminated the work of
preparing workout cards of the Traffic Outdoor Staff
which is required for the Payroll jobs. The data is now
given to the E.D.P. Department on floppy for the Traffic
outdoor staff. This system is fully implemented at all the
depots in Time Keeping Offices.
a.4 Regular processing of Daily Vehicular Return (DVR)
System.
b. The following applications of the Traffic Planning are
computerised :
i) Traffic Revenue
ii) Monthly Bulletin of Traffic Department.
c. Following modules are developed for Traffic Control :-
i) Attendance of “A” and “B” Grade Officers i.e. On Line
entry of R-on, R-off and R-calls and corresponding
reports viz. Daily attendance sheet, monthly attendance
of individual officer.

446
ii) Intimation of leave of “A” and “B” Grade Officers to
Traffic control and related reports.
iii) On Line message communication between the officers
and corresponding reports.
iv) Recording of checking particulars by BRC officer and
related reports.
v) Telephone and address directories as required by Control.
vi) Depot earning reports.
4.3.4 Transportation Engineering Department
a. Activities of EOT’s Office – Seniority list of Staff.
Other activities are being developed.
b. Under the Depot Computerisation, the following activities are
computerised.
i) Establishment work
Attendance, incentive bonus, leave record, duty list etc.
ii) Material Inventory
iii) Bus History, defects, line messages, maintenance
schedule etc.
iv) Printing of various reports and registers.
v) Printing of various forms.
c. Work related to depot stores and HSD Fuel.
d. Bus Operation Department :-
i) All the activities related to the preparation of the monthly
bulletin, Breakdown Analysis, Unit Life Analysis, Fleet
Availability, Bus Transfer, Lubricant Analysis, Roof
Leakage etc. are computerised.
ii) KMPL Analysis system is designed and implemented.
e. Bus Office :-
The activities namely Wheel Tax, Motor Vehicle Tax and
Vehicle Registration are computerised.

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4.3.5 Under the depot computerisation the software officers are involved in
the following activities.
i) Development and maintenance of the Software
ii) Attending to the trouble shooting cases on phone or by
personally visiting the locations.
iii) Supervising the installation of the hardware and system software
by the firms at the depots and the laying of network cabling etc.
iv) Evaluating various features of the system software like operating
system, for improving the software to give better performance.

CHAPTER - 5
FUNCTIONS OF CONSOLE SECTION
5.1. INTRODUCTION :-
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In the year 1968, Console Section started with four Console Operators, who
were working on IBM Company’s Computer for store department’s jobs, on hourly
rental basis of 160 hours per month, expanded with our own computer systems D G’s
MV 8000 in the year 1981 and PCS’s 7800 xp in the year 1989, One Mini Computer
System LME of Wipro (which was scrapped recently) to 5 mini systems at Zonal
Computer Centres, Synergy of Wipro, two RS 6000 of IBM; Netware linking with 15
PC till year 2001.
E.D.P. Department is located at Backbay Depot which is callled “CENTRAL
EDP DEPARTMENT” and under which three zonal computer centres are working.
Eash Zonal centre having one mini computer system, which is having about 10
terminals and three Dot Matrix Printers and one line matrix printer each. Zonal centre
are headed by Zonal Co-ordinators in Grade G/GV. Most of the Zonal centres are
working in three shifts.
Central EDP centre is having :-
i) IBM RS 6000 7012 – 397 model – having 33 terminals and 2 line
Matrix printers are for development and production of Electricity bills.
ii) IBM RS 6000 43P 260 model – having 10 terminals and 15 PC’s are
for development and production of Pay-Roll system.
iii) Micro-Point LAN System – having one server and four nodes
exclusively are for development of programmes which are to be run on
PC’s in Traffic Department, Transportation Engineering Department,
Cash Department, Provident Fund Departments etc.
iv) Both the IBM – RS/6000 Systems, NOVELL NETWARE (6.5) LAN
System, WINDOWS 2003 SERVER with 42 PC’s are in Network.
Computerisation of user’s Department started with the Inventory Control job
of Stores Department in the year 1968 to 8 main user departments such as Consumers
(Billing, ESL), Commercial (ESB), Accounts (Payroll), PF, Traffic (DVR), Ticket

449
and Cash Department (TKT), Transportation Engg., Welfare (Scholarships) till to
date.
Hence, from 4 Console Operators in the year 1968 in 2 shifts, the staff of the
Console Section is increased to two CCO (A-5), one Sr.CO (G/GVI), six Console
Officers (G/GV), eight Console Operators (G/GIV) and one Tape Librarian (G/GIV).
The Console Section is running in round the clock in three shifts.
Backup which we were preserving on 40 mb magnetic tapes since year 1968 is
shifted on the new devices like Cartridges (capacity 150 MB, 525 MB), MOD media
cartridge (capacity 5.2 GB), Dat (capacity 2 GB to 4 GB) and Colorado Backup
Cartridges (2.5 GB to 5 GB compressed), DLT Tape Drive (40 GB/80 GB) till the
year 2005.
From two Drum Printers to 1 Lipi Line Printer of 1000 lines per Minute speed
and Five printronix line matrix printers at 1400/1500 Lines per minute till to date.
All computer Systems including their Hardware and Software Packages are
under Console Section. Various daily and monthly job are processed under the
supervision and control of this section.
Preventive as well as corrective maintenance of the Computer Systems are
carried out by the maintenance contractor, under supervision of Console Section.
5.2. JOBS CARRIED OUT AT CONSOLE SECTION
5.2.1 Bringing up the System :-
a. Every Monday and on the next working day after holiday,
and/or after emergency shutdown.
b. Confirm whether UPS are working properly and switches on
the Electrical distribution panel are set properly.
c. To check the voltage, frequency and temperature at the time of
bringing up the systems.
d. Bring-up both the IBM RS 6000 systems, 4 PC’s and 2 servers
in Console Room.
5.2.2 Shutdown of the System :-

450
a. At the closure of the work on Saturday night shift and night
shift before holiday and/or emergency shutdown if there is
power fluctuation, or if any software/hardware problem to any
particular system and there is no solution other than shutdown
the system only try to shutdown normally or forcibly.
b. Normal shutdown : Before shutdown the System, C.O. and
Console Operator should ensure that all users are logged off,
and no job is being processed. After ensuring this, then only
systems are to be Shutdown.
5.2.3 Monitor Voltage, frequency, temperature and take necessary action
accordingly.
5.2.4 Take print-test on every line printers in every shift to ensure that all the
characters are printed properly and legible.
5.2.5 Job Processing :-
5.2.5.1 Electricity Billing :-
Processing and printing of data for approximately 8,00,000 bills
per month.
i) After Data Entry of Amendment/Adjustments received
from Consumers Department, extract the cycle wise
amendment/adjustment and we update the master files
for amendment/adjustment and send summaries and
relevant papers to Consumers Department and
Payroll/I.O. Section.
ii) After Data Entry of meter readings from consumption
files received from Consumers Department, master files
are updated with current readings, and sent summaries,
Exception Report and relevant papers to Consumers
Department and Payroll/I.O. Section.
iii) After Data Entry of cash (date wise), stubs received
from Consumers Department, extract the cycle wise
records and Update Master files for latest payment

451
posting and send summaries and relevant papers to
Consumers Department and Payroll/I.O. Section.
iv) Bills and ledger printing for Consumer Department and
send the Bills to Machine Section for busting and
cutting. Send the summary and relevant papers to
Consumers Department and Payroll/I.O. Section.
v) Processing and Printing of disconnection memos on
previous month’s notice billing file as per programme
received from Consumers Department and send ward
wise disconnection memos, summaries and relevant
papers to the respective Consumers Department and
Payroll/I.O. Section.
vi) Cycle wise 01-09 and 10-19
a) payment summary – monthly job.
b) dishonoured cheque.
vii) Deposit bills printing.
viii) Revenue stamp statement monthly.
ix) WARDWISE EXCEPTION – After processing of 4
cycles. Ward wise highlights of billing master files.
x) Special bills printing of Agreemental bills.
xi) ESL memo printing.
xii) Folio printing
xiii) Income tax job (Yearly).
xiv) special bills processing printing of Electronic meters, Ist
run, final run after receiving floppies from Energy
Audit Department. Summaries and Relevant papers to
the respective Consumers Department and special bills
to the respective Consumers Department after busting
the bills and summaries to I.O. Section.

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xv) C.I.S. Processing – After the processing of all the cycles
of the month is over, extracting the ward wise reading,
payment for Three years, consumers information, meter
no., service no., Installation number along with exconsumers
history.
xvi) After extracting ward wise CIS information, take
backup on two cartridge and down load all above
information at 100 PC’s at 85 different locations.
xvii) GMARR – Monthly job – Statement regarding monthly
arrears dues from consumers to be send to Supdt.
Consumers of respective divisions.
xviii) Sending and receiving various E-mails daily, processing
the same and to keep the record. Attending the quarries
regarding ECS payments.
xix) Miscellaneous jobs given by the System Officer other
than scheduled job, time to time backup and or loading
files demanded by System Officer.
xx) Updating Deposit Master, backup and printing deposit
Register.
xxi) Ledger extraction job cy 01-19.
5.2.5.2 Pay-roll :-
Payslips, worked out cards, Time Punching cards (Admin and
Eng. Staff), Attendance cards (Traffic staff) of approximately
45,000 employees and related reports are printed per month.
i) After receiving DA Index figure from STK, DA index
job to be executed and single copy is to be send to STK
for confirmation of the job. After confirmation from
STK, print required number of copies and forward to
STK.

453
ii) After Data Entry of the grains lots, execute Grains adj.
Job and Printout to be sent to Pay Roll Section for
checking, and take backup of given directory.
ii-A) Field allowance and common allowanace –
processing and problem solving at user
department locations.
iii) Cycle wise monthly job – After Data Entry of work-out
cards received from TK Department, incentive bonus
files from TKT, DVR and ENGR. Department field
allowance, common allowance, subsidy files and
confirmation given by D.E. Supervisor regarding
creation of P03.tr, then execute up to Pay 05, summary
is to be given to D.E. Sup. for talling then job to be
executed for exception. All the relevant papers and
summaries are to be send to SMA Department through
System Officer – Payroll Section. After punching of
exception, execution for Payslips, Pay sheet summary
jobs and send all papers to System Officer. After
certification by System Officer, payslips and some
cheque printing is carried out on pre-printed forms with
necessary adjustments on printer. Pay sheets summary
two copies are to be send all to Machine Room. Cycle
wise Backup to be taken.
iv) For code wise listing – Code wise listing to be send to
I.O. Supervisor for checking and after confirmation
from I.O. Supervisor Job to be executed for activity
wise code listing. Print-outs to be send to I.O.
Supervisor.
v) Job to executed for Work out, time, badli-card,
attendance cards for all cycles and to be send to
Machine room for busting and cutting. This jobs are
done two month’s advance to reach the user department
in time.

454
vi) Consolidated monthly jobs are to be executed, after
completion of all cycle wise monthly jobs. Print-outs to
be send to I.O. Sipervisor and backups to be taken as
per procedure.
vii) Miscellaneous jobs as and when asks by Sy. O. Payroll.
viii) INCOME TAX – Monthly and Yearly job of printing of
slips and FORM-16A of all the employees and Income
Tax Register printing to be send to Machine Room for
busting and cutting. Backups as per instructions.
ix) Send ECS files to Cash Department.
5.2.5.3 Provident Fund
i) Backup after P.F. Master File updating jobs.
ii) PF Abstract printing yearly job as per instructions from
PF Department.
iii) PF annual slips and EPS slips printing job as per
instructions
iv) Miscellaneous jobs as and when asked by Sy.O. PF
v) To send LTA file to Cash Department.
5.2.5.4 Materials Management Department’s Inventory Processing :-
i) Monthly 3 to 4 box printing and Backup as per
instruction.
ii) Miscellaneous job as and when asks by Sy.O.
5.2.5.5 Transportation Engineering Incentive Bonus :-
i) After receiving floppy from Transportation Engineering
Department Work Shop, EOT, Bus Control, execute
incentive jobs, print-outs to be hand over to the
respective depots clerk. After confirming that all depots,
Work Shop and EOT files are received and execute then
cycle wise P03.tr Eng. file is to be given to pay roll
section for execution along with summary.
5.2.5.6 Daily Vehicular Return (DVR) :-

455
Monthly consolidated jobs for % loss of kms. physical
performance, Sr. & Jr. Driver Incentive Bonus jobs.
i) After receiving floppies from Zonal DVR computer
centre files of monthly job are to be read and processed
consolidated statement of % loss of kms and physical
performance.
ii) After Name updation job is completed input master file
for Transportation Engineering incentive bonus and
driver bonus are to be created.
iii) Consolidated monthly weekly off files is to be created
after receiving weekly off files from all depots. After
creating consolidated weekly off file, this file is to be
send to Zonal Computer Centre on floppies for their
monthly job.
iv) After receiving driver incentive bonus – bpt and fot files
of all depots from Zonal Computer Centre, Incentive
Bonus job is to be executed for 1 st and 3 rd cycles and
P03.tr.dvr files along with summaries are to be given to
payroll for monthly payroll jobs.
5.2.5.7 Scholarships :-
i) Scholarships jobs and printing is to be processed as per
Sy.O.’s instructions and to be send to Welfare
Department.
5.2.5.8 Printing jobs :-
Printing other than scheduled jobs :-
i) Jobs processed by D.E. Sup., D.E. Optr. Printouts are to
be collected and hand over to the respective D.E.
Sup./D.E.Optr.
ii) Jobs processed by Sy.O./Asst.Sy.O. such as reports or
any statements for users reference are to be collected
and to be send to the respective Sy.O./Asst.Sy.O.

456
iii) Monthly job of DVR – After completion of monthly job
of DVR, printouts of Sr. & Jr. Driver incentive bonus
are to be send Zonal Computer Centres statements
regarding % of loss of kms and physical performance
are to be send to T.S. (P & C), Wadala and weekly
statements to S.O.T.E., Bandra on or before of 16 th of
the every month.
5.2.5.9 Compression jobs :-
Compression jobs are carried out by console section for
following reasons :-
a) Shortage of device media.
b) Backups are to be stored for at least 3 to 5 years,
together.
Procedure for compression of device media is as follows:-
i) Make a space on the system
ii) Load the data which are to be compressed
iii) Take a backup on two separate device media
iv) Check the backup media by “tvf” command and
take a hard copy printout, check the printout
whether the compressed data are properly stored
on cartridge/dats.
v) Hand over hard copy printouts and backup
media to Tape Librarian for necessary entry and
preservation.
vi) Delete all the data which are loaded on system
after compression job is successfully done.
vii) Cycle wise monthly backups of billing section
of execution directory is to be compressed after
all cycle are over for that month.

5.2.6 Backups :-
457
i) Every week-end backup of all system is to be taken in 3 to 4
rotation.
ii) Every system “ROOT” backup is to be taken every week as a
precautionary measure.
iii) Optical Library (MOD) backups.
iv) C.D. backups for CIS data and as and when required by System
Officers.
5.3 Installation and inspection of PC & Accessories :
Installation and inspection of PCs and accessories procured by various
departments at various locations as per purchase order.

CHAPTER - 6
THE FUNCTIONS OF DATA ENTRY SECTION AT BACKBAY
458
6.1 The Central Data Entry Section of the E.D.P. Department at Backbay Depot is
headed by the Senior Data Entry Officer in Grade G/G6. This section is under
the control of the Chief Console Officer. This section receives various
documents directly from the Time Keeping Department, various other
departments through Payroll/Input Output Section. The data entry of these
documents is done as per the fixed formats. The quota is fixed for each job.
After the data entry, the valid-invalid lists along with the documents are sent
to the Payroll/Input-Output Section for checking. The exception of meter
reading folios is attended by this section. The editing is done on the
transaction files. The various types of files are combined as per the systems
and the Console Section is informed regarding further processing of the jobs.
Various registers are maintained for keeping records of documents received,
data entry jobs done, the particulars of data entry operators who have done the
job etc. The staff of this section is working in the three shifts as the documents
of time bond jobs are received in the morning, afternoon and in the evening.
The daily/monthly jobs are required to be completed as per the schedule.
The category of the staff working in this section is as per the organisation
chart:-
6.2 Documents received for data entry in Data Entry Section :-
Payroll :-
i) Workout Cards from all the Time Keeping Divisions to Colaba Time
Keeping and then from Colaba Time Keeping to EDP Department,
Backbay. These are normally received from 8 th of the month to 20 th of
the month. One workout card for each employee. The workout card
data of Traffic out door staff and Dadar Workshop is received directly
in the electronic form.
ii) Control Sheets are received from Time Keeping Department along
with workout cards. Control sheets shows the transfer from one
Paysheet to another, separated staff and new engagement in each

459
paysheet and the number of staff in paysheet. Master file is updated by
the new paysheet shown in control sheet.
iii) Payroll Adjustments – Adjustments for payments and recoveries which
are not standing or which are not shown in workout cards e.g.
Incentive Bonus, Telephone Bill Reimbursements, Scholarship
payment, festival advance etc., are provided to EDP Department
through Payroll adjustment sheets by the Time Keeping/User
Departments.
iv) Payroll Amendments – Advices such as change in allowances, fixing
new allowance, change in name, designation, promotions, biannual
increments etc. are received from the Time Keeping Department. Other
amendments regarding the various memberships etc are received from
the concerned departments.
v) Grain Requisitions from Material Management Department (Grain
Shops).
vi) Postal Recurring Deposits advices of regular (for discontinuity) as well
as new entrants received from P.F. Department.
vii) Income Tax proposals of Investments and declaration form of
investment made during the year for tax concession (received from
Time Keeping Department)
viii) Balance attendance of previous month in case of temporary staff of
(Cycle 4) are received from the Time Keeping Department.
Billing :-
i) Daily Cash stubs from Consumers Department.
ii) Consumption (Meter Reading Files) from Consumer Department –
daily one cycle.
iii) Billing adjustment advices.
iv) Billing amendment advices
v) New connections/reconnection advices from Commercial and
Consumers Department.

vi) 601 – Job-Investigation of defective meters.
vii) 602 – Particulars of defective meters.
viii) ESL – 941, 942
ix) Agreemental billing registers
x) Deposit Registers
xi) Cash corrections normally one hour daily.
460
xii) Attended billing exception from ward offices of the Consumer
Department.
xiii) Cheques from the Cash Department (South and North both)
Inventory :-
i) Material Requisitions
ii) Credit Notes
iii) Stores Received Notes (SRN)
iv) Interstore requisitions
v) Adjustements (from previous month)
vi) Reconciliation Statements
vii) Non-computerised requisitions
viii) Labour Daily
ix) Labour Weekly
x) Labour Overtime
xi) Purchase Orders

)
R
)
CCO-I (A-5)
TERMIN
Sr.D.E.O.
D.E.O. (G/GV)
D.E. SUP (G/GIV)
D.E. OPERATOR
(G/GII/G/GIII)
PAYROLL/I
O. SUP. (A/GVII)
CLERKS (A/GV)
ELECTRONIC DATA PROCESSING
DEPARTMENT
ORGANISATION CHART
HARDWARE
D.E.O. (G/GV)
SORTER
CCO-II
EDPM (A-1)
Dy. EDPM (A-2)
CONSOLE
C.O. (G/GV)
CONSOLE
OPERATO
ADMINISTRATION
AO(EDP) (A-5)
AAO
ADMI MACHINE
OA (G) (A/GVIII)
O. SUP. (A/GVII)
CLERKS/STENO/
TYPIST (A/GV)
SEPOY (A/GI)
SORTER
MUCCADAM (T/2)
NAWGHANY (T-1)
M.V. DRIVER (P2/GIII)
PAYROLL &
RELATED
MISC/SCAVENGER (T-1)
P.Sy.A. (A-4)
Sy.O. (A-5)
A.Sy.O. (G/GVI)
PROGRAMMER
(G/G ) )

SCHEDULE SANCTIONED AND ON ROLL STRENGTH
AS ON 1 ST JULY, 2005
OF ELECTRONIC DATA PROCESSING DEPARTMENT
462
Annexure ‘B’
Sr. Nature of Post Grade No.of posts No.of posts No.of posts Remarks
No. as on 1st July, 2005 due to fall required to
----------------------- vacant on be filled
Sche- Sanc- On account of in
duled tioned Roll superannuation
1 2 3 4 5 6 7
1. E.D.P.M. A1 1 1 1 0 0
2. Dy.E.D.P.M. A2 1 1 1 0 0
3. S.E.D.P. A3 2 2 2 0 0
4. P.Sy.A. A4 3 3 3 0 0
5. A.O. A5 1 1 1 0 0
6. System Officer A5 7 7 6 0 1
7. C.C.O. A5 2 2 2 0 0
8. Sr.C.O. G/G6 1 1 1 0 0
9. Sr.D.E.O. G/G6 1 1 1 0 0
10. A.Sy.O. G/G6 16 16 13 0 3
11. A.A.O. A/GX 1 1 1 0 0
12. Programmer G/G5 20 20 19 0 1
13. Console Officer G/G5 6 6 5 0 1
14. D.E.O. G/G5 2 2 1 0 1
15. E.D.P. G/G5 6 6 5 0 1
Co-ordinator
16. O.A. A/GVIII 1 1 1 0 0
17. Console Operator G/G4 8 8 7 0 1

Sr. Nature of Post Grade No.of posts No.of posts No.of posts Remarks
No. as on 1st July, 2005 due to fall required to
----------------------- vacant on be filled
Sche- Sanc- On account of in
duled tioned Roll superannuation
1 2 3 4 5 6 7
18. I/O Supervisor G/G4 1 1 0 0 1
19. D.E. Supervisor G/G4 10 10 8 0 2
20. Data Entry G/G2/ 80 80 75 0 5
Operator/ G/G3
D.E. Sup.(P)
21. Office Supervisor A/GVII 3 3 3 0 0
22. Stenographer A/GV 2 2 2 0 0
23. Clerks/Typist/ A/GV 20 20 20 0 0
Supervisor (P)
24. Sorters A/GIV 5 5 5 0 0
25. Sepoys A/GI 4 4 4 0 0
26. Muccadam T-2 1 1 1 0 0
27. Nawghanies T-1 5 5 5 0 0
28. Miscellaneous T-1 3 3 2 0 1
30. M.V.Driver P2/GIII/ 1 1 1 0 0
P2/GIV
(Personal)
Total 214 214 196 0 18
avj/slg
c:\slg\edpofficers\avj6\1-57
463

PROVIDENT FUND DEPARTMENT
The B.E.S.& T. Undertaking has been taking due care of the welfare of
its employees. Therefore, the employees of the Undertaking have been
enjoying the benefits of Provident Fund prior to the enactment of the
Employees Provident Fund Act, 1952. The said act has been made applicable
to the Undertaking from 1961, however, the Undertaking has been exempted
and has been allowed to constitute its own Provident Fund Institute w.e.f. 7 th
January 1970.
The B.E.S. & T. Undertaking has its own Provident Fund Institution
and has its own Provident Fund Rules having conformity with the provisions
of the Employees Provident Fund Act,1952. These rules are
amended/revised from time to time as approved by the Regional Provident
Fund Commissioner.
The Undertaking has an independent department for execution and
implementation of Provident Fund Rules and Regulations.
Staff position of the Provident Fund Department
1. Officers - ‘A’ Grade - 1
‘B’ Grade - 3
2. Supervisors - 3
3. Clerks - 14
4. Sepoys - 2
---------------------------------------------------------
Total 23
464

----------------------------------------------------------
ORGANISATONAL CHART
-------------------------------------------------------
CAO & FA
[Head of the Branch]
|
Dy. CAO (Sr.)
|
A.O.P.F.
|
----------------------------------------------------------------------------
| | |
P.F.A. O.S.P.F. O.A.P.F.
| | |
Investment Section Clerks Establishment
Post (R.D.A/c) payment dues, deceased cases Refundable Adv.
( 2 clerks) NRW, Pension, Reconciliation GIS
( 2 Supervisors, 10 Clerks) (1Sup. 2 Clerks
2 Sepoys)
465

Various Functions of Provident Fund Department
1. Establishment
2. Nomination
3. Sanction of Refundable advance
4. Sanction of Non-refundable withdrawals from P.F.
5. Sanction of Non-refundable withdrawals from P.F. one
year before retirement.
6. P.F. 90% refund on last working day.
7. P.F. 10% refund ( Final ).
8. Processing of Gratuity ( Special Provident Fund ) bills.
9. Payment of P.F. & Gratuity dues of deceased employees.
10. Preparation of claims for employees’ Pension Scheme.
11. Faciliting LIC Premium from P.F.
12. Processing of Group Insurance Scheme claims.
13. Co-ordination for Postal Recurring Deposit Scheme.
14. Trustee meetings.
15. Circulatory sanction for P.F. Investment.
16. Follow up of Post Investment.
17. T.D.S. recovery.
18. Income Tax Returns.
19. Correspondence with R.P.F.C.
20. Compliance to R.P.F.C.
21. Correspondence and compliance with L.I.C.
22. General correspondence.
23. Filing, record keeping.
24. Administrative Report.
25. Budget.
26. Stationary
27. Dispatch and Enquiries.
28. General.
466

ADMINISTRATIVE OFFICER PROVIDENT
FUND
Administrative Officer P.F. (AOPF) grade, A-5 is the Head of the Provident
Fund. He is therefore responsible for smooth and efficient work of the
Provident Fund Dept. Following is the portfolio of A.O.P.F.
• To draft notes for changes / modifications / new policy matters.
• To discuss the changes / modifications in policy matters / existing procedure
with CAO & FA, Dy CAO (Sr.), AGM(L) and EDPM.
• To attend all the meetings with Dy. CAO (Sr.) (Sr.), CAO & FA, AGM(L), Addl.
G.M., G.M., Chairman and other Head of the Dept as and when required.
• To arrange and attend briefing to G.M. before Trustee meeting.
• To attend Trustee meeting.
• To reply queries raised by Trustees if called for specifically.
• To authenticate Trustee bills.
• To authenticate bills for Pension Contribution, Inspection Charges, R.D.
contribution, J.E. Passed.
• To scrutinize proposals put up by O.S.P.F.
• To visit Regional Provident Fund Commissioner’s office from time to time to
discuss various matters.
• To direct and control the work of OSPF, PFA & OAPF.
• To write confidential reports of OSPF, PFA & OAPF.
• To Sanction leave of PFA, OAPF, Supervisors, Clerks (if exceeding 15 days in
case of staff ).
• To take disciplinary action against the officers and staff of the P.F. Dept.. To
verify regularness of nomination work from time to time.
• To attend irregularity ( i.e. wrong punching of Ch. No., name, etc.) in
established procedure for the sanction and disbursement of Refundable
Advances from P.F.
• To put draft for modifications in existing system / compurterisation.
• To co-ordinate the work pertaining to sanction of NRW from P.F. done by
P.F., Audit, EDP, and Cash Dept.
• To guide the O.A. / supervisor / clerk in connection with interpretation of
the Provisions under P.F. Rules, and Provisions under EPF Act 1952 &
payment of gratuity Act, 1972 section.
• To hear the statements of disputing heirs of deceased employees.
• To guide OSPF / pension clerk, supervisor, ex-employee
nominee or legal heirs of the deceased employee regarding provisions under
EPS-95.
• To confirm the payment of pension contribution before 15 th day of every
month.
• To confirm submissions of forms viz. 7(IF), 4,5 on scheduled dates.
467

468
• To discuss the matter if required with officials of GPO, directorate of
small savings in connection with Recurring Deposit.
• To attend any complaint by staff member regarding working of the scheme,
non / late receipt of payment.
• To take appointment of CAO & FA, AGM (L), General Manager and Chairman
for the meeting by putting up notes in their respective files.
• To get the minutes approved by CAO & FA, AGM (L).
• To put Balance Sheet and Audit Report for the Trust before the Trustees.
• To call the comments of Accounts, Cash Dept. on remarks put by the
statutory Auditors.
• To put up notes to G.M. & Committee for filling in the vacancies on Board of
P.F.Trustees.
• To put up circulatory notes for investment of P.F. money to G.M. and
Chairman.
• To put up letter from time to time for extension of exemption under section
17-A of EPF Act i.e. to operate GIS of LIC in lieu of EDLI Scheme 1976.
• To call the statement of claims settled under GIS and send the same to RPFC
along with letter for exemption under section 17-A of EPF & MP Act, 1952.
• To assure payments to be sent to RPFC, towards inspection charges before
15th of every month.
• To visit RPFC’s office to keep liaison with exemption section officers, staff,
pension section officer and staff, PRO and to take their advice for settlement
of dues / sanction of Non-refundable withdrawals under certain
•
circumstances.
To ensure the submission of observance report to RPFC.
• To ensure the submission of statistical information by 15th April of every year
to RPFC.
• To interrogate employees for genuiness of application for sickness and
marriage.
• To draft action taken report / compliance report to RPFC after visits of
Enforcement Officer.
OFFICE SUPERINTENDANT PROVIDENT FUND
Office Superintendent Provident Fund is the next responsible officer of the
Provident Fund Dept. after A.O.P.F. His portfolio is as under;

To attend all the functions of AOPF in his absence.
His other duties / functions are as under :-
Establishment :-
To countersign the the attendance register of ‘B’ grade officers.
To certify attendance files of non-punching staff.
To authenticate absentee memo of ‘B’ grade officer of the P.F. Dept.
To sanction leave to the supervisors, clerk, sepoy up to 15 days.
To recommend leaves to PFA & OAPF.
To control issue of Bus Token / I. Card, to sign Bus Token / I. Card.
To authenticate confidential reports of supervisor / staff members for
promotion.
To draft notes for variation in establishment schedule.
To draft note for budget provision /administrative report.
Nomination :-
To sign nomination forms.
To certify cancelled nomination forms.
To draft circulars / notes for improvement / changes in present procedure of
P.F. & gratuity nomination.
Non-refundable withdrawals under Rule 22 IA (Section 68) :-
To put up draft note to CAO & FA, AGM(L), for sanction of non-refundable
withdrawal from P.F. under certain circumstances.
To guide Sup. NRW / Clerks in connection with eligibility for sanction of nonrefundable
withdrawal.
To authenticate NRW bills.
To attend queries / complaints by members pertaining to sanction of NRW
from P.F.
Settlement of Provident Fund dues of deceased employees :-
To guide the legal heirs regarding compliance to be made for settlement / payment of
dues.
To discuss the matters regarding settlement of dues of deceased employees
with AOPF, Dy. CAO (Sr.).
To get the notes put up for approval / legal advice on complicated matters.
To sign letters to be sent to disputing parties, their advocates for information
& compliances to be made.
469

470
To write letters to controlling authority for deposit of amount in case of minor
nominee legal heirs.
Pension :-
• To attest pension claims and documents photographs to be sent along
with pension claims.
• To countersign the bills for pension contribution.
• To discuss with pension section’s officer, pension controller at RPFC’s
office follow up and settlement of pension claims.
Voucher Noting and Reconciliation work. :-
• To check the work of voucher noting and reconciliation carried out by
the concerned clerks from time to time.
• To attend any discrepancies in existing procedure
• To take up the concerned matter with Accounts, EDP Dept. & Cash
Dept.
• To confirm monthly exception report attendance.
OFFICE ASSISTANT PROVIDENT FUND

• To authenticate P.F. final refund bills.
• To authenticate gratuity payment bills.
• To authenticate Non – refundable withdrawal bills.
• To authenticate 90% P.F. refund bills.
• To authenticate 90% P.F. one year before retirement.
• To authenticate payments to be made in respect of deceased case in form No.
14.
• To attest various documents to be submitted for settlement of payment in
respect of deceased cases.
• To control and supervise work of all sections clerks and supervisor one.
• To check the ICR and actions taken.
• To forward monthly statement of pending cases.
• To help OSPF in arrangement of Trustee meeting.
• To book committee room / conference hall for trustees’ meeting.
• To arrange for tea and snacks at the time of meeting.
• To put up for reimbursement of expenditure incurred.
• To verify attendance with attendance register.
• To sanction part day leave forms.
• To sanction leave up to 7 days.
• To sanction festival advances.
• To sanction Education assistance.
• To prepare taking over / relieving order in case of Promotion / Transfer.
• To give data to OSPF & AOPF for creation of new post.
• To control inventory of the department.
• To put up purchase order form for stationary / computer.
• To put up purchase of capital budget items.
• To put up for purchase of new furniture for department.
• To put up purchase order form for calculators staplers etc.
• To put up purchase order form for any other item required for departmental
use.
• To ensure cleanliness in the dept.
• To point out any difficulty in caring out any of the duties allotted to him to
OSPF / AOPF.
• To look after work of PFA in his absence.
• To assure compliance under GIS/ Provident Fund Scheme to be made to LIC.
• To draft letter to LIC pertaining to settlement of GIS claims.
• To draft letter to RPFC for extension in the month of January after lapse of
every three years.
• To attend queries by LIC in the compliance made to them under GIS scheme.
• To supervise and control work of sanction of refundable advance from P.F.
Group Insurance Claims :-
• To attend any discrepancies in regular working.
• To assure payment of Insurance premium.
471

472
• To call/receive statement of G.I. Claims settled from time to time.
• To write Sr. Div. Manager for any discrepancy / delay in settlement of G.I.
Claim.
• To send age – group wise statement to LIC every year.
• To put up proposals of investments/ schemes which is beneficial to the
employees.
• To visit LIC office as and when required.
PROVIDENT FUND ASSISTANT
• To look after work of OAPF in his absence.
• To sign pension claims form 10-D, 10-C.
• To authenticate cancellation of previous nomination for Pension / P.F .
• To authenticate declaration of nomination / fresh nomination for Pension
/ P.F.
• To attest documents / photographs submitted for settlement of pension
claims.
• To give co-operation and make available all documents / registers to
enforcement officer.

473
• To put up for reimbursement of expenditure incurred for providing tea
sacks to enforcement officer.
• To control and supervise work of R.D. pay roll deduction scheme.
• To attend queries regarding payments under R.D. scheme.
• To assure payment of contribution to postal authorities.
• To authenticate bills for payment of monthly contribution to postal
authorities under R.D. scheme.
• To put up draft letters to postal authorities directorate of small savings.
• To arrange for motor vehicle for carrying R.D. pass books to GPO & back
to office.
• To up date P.F. investment register regarding new investment / maturity.
• To prepare yearly calendar for receipt of interest due on P.F. investment.
• To up date P.F. investment register regarding receipts of interest.
• To compare minutes typed.
POSTAL RUCURING DEPOSIT SCHEME :-
• To attend any discrepancies in regular working of the scheme.
• To counter sign the bill for amount of collection under R.D.’s scheme to
be deposited with G.P.O.
Circulatory Sanction for P.F. Investment :-
• To receive / collect notes from Supdt. Cash along with copy of note for
P.F. investment put up for G.M.’s sanction.
• To put up draft circulatory notes to Trustees for pre investment / post
investment sanction for Provident Fund Investment and get the same
approved by AOPF.
• To obtain signature of AGM(L) on the circulatory sanction notes.
• To circulate the note amongst all the PF Trustees.
• To send one copy of circulatory sanction note after obtaining signature
of all the trustees to Cash Dept. investment section.
• To arrange to get one copy of circulatory note filed in circulatory
sanction note file.
• To arrange to get one copy of signed circulatory note pasted in
minutes book.
• To arrange to get zerox copies of circulatory sanction notes put up
during the period between the previous meeting and the meeting to be
held.
• To write to respective organisation for non-receipt of interest /
maturity proceeds.
• To send Income Tax exemption certificate and certificate in form 15AA
to respective companies with whom P.F. money is invested along with
covering letter.
• To file general Income Tax Return for P.F. investment.

474
• To file Income Tax Return for payment of TDS.
• To maintain TDS claim register.
• To assure proper filing of all correspondence make in connection with
investment.
• To make correspondence with various investment agencies such as
M/s. Darashaw & Co., S & M advisory & broking pvt. Ltd. etc. for
delays in investment proceeds / transfer of certificates / bonds in the
name of P.F. trust pertaining to bonds / securities purchased in the
secondary markets.
Income Tax Office :-
• To write to concerned Income Tax Officer for exemption certificate for Non-
TDS under Income Tax Act.
• To obtain Exemption certificate.
• To arrange to get the application in form 13A for each individual investment
and also to get form 15AA filled in for each individual investment for
obtaining signature of concerned I.T.O.
• To follow up for refund of TDS.
• To follow up for recognition of PF Trust under U/S 10 (11) of Income Tax Act.
• To keep liaison with ITO & his staff.
SUPERVISOR – I
• To maintain Attendance Register.
• To prepare absence memo for attendance of ‘A’ & ‘B’ grade officers.
• To countersign of attendance of non – punching staff.
• To prepare promotion / transfer / taking over / relieving notes.
• To up date service record of staff.
• To make entries of annual increment/ bi–annual increments in service
record file.
• To maintain record of stationary orders, receipts & distribution.
• To file circulars, Administrative orders, inter departmental notes.
• To prepare notes for variation of establishment schedule.
• To maintain the record of distribution of uniforms, umbrellas to sepoy.
• To maintain the inventory register.
L.I.C. Policy financing through P.F.
• To refer the register of LIC Insurance premium paid out of P.F. in the first
week of every month and to confirm the amount of premium due in respect of
the employees who have opted for the scheme of LIC policy financing through
P.F.

475
• To prepare the yellow bill in respect of concerned policy holder employee
along with the entry in ledger sheet.
• To get the bill audited.
• To collect the cheque from Cash Dept.
• To deposit the cheque in the concerned branch of LIC.
• At the time of maturity the concerned branch of LIC sends the discharge
form, to get the signature of P.F. Trustees and of OSPF as witness on the
discharge form.
• To prepare covering letter to be sent to LIC
• To forward LIC the discharge form along with covering letter specimen
signature of Trustees and the receipt of last premium paid against the policy
for maturity amount.
• The LIC sends the cheque for maturity amount in favour of Trustees BEST
Undertaking Provident Fund after submission of discharge form.
• Same cheque is to be deposited by Cash dept. under intimation to P.F. Dept.
• On the basis of the intimation sent by cash dept. to send advice to EDP dept.
for crediting the amount of maturity value in the subscription A/C concerned
employee.
• EDP dept. credit the subscription A/c of concerned employee for the maturity
value of policy.
• Maintenance of records of Transfer In / Transfer Out cases, correspondence
with various RPFC officers for obtaining P.F. amount.
Submission of Statutory Information in 7 ( IF )
Statistical Information :
Though the BEST Undertaking Provident fund is exempted provident
fund its affairs are under general control of the Regional Provident Fund
Commissioner. The RPFC’s officials visit our office regularly for inspection.
Besides there is annual inspection held thoroughly by the inspector of the
RPFC. Also certain information is required to be submitted to the RPFC’s
office regularly. This information is as under.
1. Return in Form No. 7 (IF) –
It contains following information.
i) No. of employees at beginning of the month.
ii) No. of employees separated during the month.
iii) No. of employees joined newly during month.
iv) No. of employees at the end of the month.
v) Total wages earned during the month.
vi) Amount of Inspection Charges paid.
vii) No. of cases sent to LIC under Group Insurance Scheme; No. of cases
settled by LIC and amount paid by LIC to the legal heir of the deceased
employee.
A challan for Inspection Charges paid for month is attached with form
7(IF) . Form 7(IF) is to be submitted to RPFC before 20 th day of every month.

476
Functions to be performed for filling in the Form 7(IF) :
i) To collect the proforma from the RPFC’s Office. Take out the copies.
ii) To collect the information about No. of employees at beginning of the
month No. of employees separated during month, No. of employees who
joined newly during month and No. of employees at the end of the
month as well as amount of inspection charges to be paid from the
EDP Dept.
iii) To collect the information regarding the deceased cases during the
month from Service Termination Register.
iv) To collect the information about no. of claims settled by LIC from the
intimation letters received from LIC.
v) To collect the information about no. of cases sent to LIC from the
Group Insurance Scheme Register.
SUPERVISOR – II
Checking of NRW bills, countersigned NRW bills, and ledger sheets.
I] a) Acceptance & scrutiny of NRW application.
b) Preparation of Observance Report.
c) Correspondence with EDP for PF statements.
d) Enquiries in respect of NRW.
e) To send the amount of NRW to CIDCO, MHADA authority
f) To correspondence with applicant member incase there is
any discrepancy in the documents submitted by him.
II) Submission of Annual Statistical Report.
a) Submission of the following information under Annexure ‘B’ to
RPFC on or before 25 th of April every year.
i) Information of the establishment.
ii) Information of No. of employees.
iii) Information of a) regular employees
b) permanent employees
c) badli employees
d) temporary employees
e) trainees
f) apprentices.
iv) Information of the total P.F. contribution.
v) Information of month wise details about amount transferred to
Board of Trustees.
vi) Information of P.F. investment in 15%, 25%, 40% & 20%
category.

477
vii) Information regarding the LIC policies financing through P.F.,
N.R.W. for housing purpose, for illness, marriage & education
etc.
viii) Information of Transfer In / Out cases.
ix) Information regarding Board of Trustees.
x) Information regarding claims of deceased employees,
superannuated, invalid, resigned, dismissed employees, and
amount paid during the year.
xi) Acceptance, scrutiny & submission of GIS claims.
xi) Preparation of inspection charges bill & submission of cheque to
RPFC before 15 th of every month.
xii) Submission of data to LIC in respect of GIS.
(I) Refund bill :
SUPERVISOR – III
a) Checking of 10% P.F. refund bills.
b) Checking of 90% P.F. refund bills incl one year advance.
c) Checking of other P.F. refund bills.
d) Checking of gratuity bills.
e) Checking of deceased cases bills / other dues bills.
f) Checking of ad-hoc P.F. /gratuity bills raised in favour of P.F. Trust.
g) Checking of J.E. bills.
h) Acceptance of claims and related documents from the nominee /
claimant in respect of deceased employees.
i) Scrutiny of documents submitted by nominee/ claimant in resepct
of deceased employee.
Group Insurance Claims :-
o To attend any discrepancies in regular working.
o To assure payment of Insurance premium.
o To call/receive statement of G.I. Claims settled from time to time.
o To write Sr. Div. Manager for any discrepancy / delay in settlement of
G.I. Claim.
o To send age – group wise statement to LIC every year.
o To put up proposals of investments/ schemes which is beneficial to the
employees.
o To visit LIC office as and when required.

Clerks ( Total No. 14 )
Section Clerks - ( 7 Nos.) : deals with the following work.
a) Preparation of NRW bills
b) Maintenance of ledger sheets.
c) Preparation of 90% P.F. refund bills, 90% PF refund bills within one year,
10% PF refund bills
d) Verification of gratuity bills.
e) Preparation of PF refund bills in respect of deceased employees.
f) Calculation of interest in case of redeposit of PF advance taken earlier.
g) Calculation of interest on gratuity in case of reinstated employees etc. &
maintenance of record of monthly installment recovered through P.S.
h) Noting of PF retention / adjustment in final dues bills if not noted by TK
divisional offices.
i) Verification of interest charged on temp. loan by EDP of the separated
employee.
j) Follow up with Cash Dept. for O/S copies, cancellation of cheques of the
deceased employees.
k) Transfer of P.F. to and from other establishment.
Nomination
a) Maintenance of nomination forms.
b) Verification of nomination forms received from employees.
c) Submission of nomination form to various depot as per requirement for new
entrants / change in nominations.
d) To make data entry of nomination form.
e) Enquiries in respect of nomination.
f) Scrutiny of nomination forms submitted by the employee members.
Staff allocation to individual seven clerks.
1. Adm. Staff from 200000 To Last
2. Supply from 400000 To Last
3. Conductor From 100000 To 185000
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4. Conductor From 185001 To Last
5. Driver From 000001 To Last
6. Tran. Engg. From 300000 To Last
Voucher noting clerk ( 1 No. ) deals with :
a) Data entry of PF NRW, gratuity bills, Non-refundable advance bills, other
refund bills.
b) Noting of voucher.
c) Reconciliation of NRW advances, gratuity retention / adjustment with
Accounts Dept., Cash Dept.
d) Transfer of PF, Gratuity, and NCPF ad-hoc amount to Trustees, preparation
of J.E. of such Ad-hoc amounts.
e) Preparation of statement of PF for monthly provision.
f) Preparation of PF/Gratuity payment certificates in respect of retired
employees.
g) Follow up with Cash Dept. to utilise the amount provided for gratuity
purpose.
h) Checking of print of data entry made in respect of P.F. NRW, P.F. refund
Gratuity bill etc.
i) To export the data to Cash & EDP Dept. for further processing.
P.F. Reconciliation Clerk. ( 1 No. ) deals with :
Reconciliation of about 46,000 accounts of PF employee member as
mentioned below. Checking of monthly exception report received from EDP to send
merger/deletion advices to EDP. Reconciliation of PF Accounts with EDP &
Accounts.
a) Reconciliation of subscription A/c.
b) --------- “ -------- contribution A/c.
c) --------- “ -------- NCPF A/c.
d) --------- “ -------- NRW subscription A/c.
e) --------- “ -------- NRW contribution A/c.
f) --------- “ -------- loan advance A/c.
g) --------- “ -------- loan interest A/c.
h) --------- “ -------- P.F. refund subscription A/c.
i) --------- “ -------- P.F. refund contribution A/c.
j) --------- “ -------- P.F. loan balance A/c.
k) --------- “ -------- P.F. retention subscription A/c.
l) --------- “ -------- P.F. retention contribution A/c.
479

m) Preparation of Adm. Report.
n) Preparation of Budget estimate.
o) Closing J/E advices to A/c Dept.
Pension Clerks ( 2 Nos.) deals with :
a) To collect pension forms from RPFC’s office.
b) Issue of blank pension form in 10-D / 10-C format to the various dept. as per
requirement.
c) To follow up for pension contribution summary from EDP Dept. & on receipt
of the same, to prepare pension bill and remit the amount to RPFC on or
before 14 th of the every month.
d) To call for list of new member / separated members and file the return in
form No. 4,5 & 6.
e) To ensure the submission of monthly return in form No. 4,5 & 6 on
scheduled date.
f) Submission of yearly return in form No. 7,8 & 9.
g) To submit the required information to RPFC in respect of settlement of
pension claim of the deceased employees.
h) To accept pension form from the retirees / nominee of the deceased employee
and to scrutiny of pension form & submission of pension form to RPFC.
i) To reply queries of RPFC.
j) To give enquiries to ex-employees/ legal heirs of deceased employees.
k) To maintain the records of pension form submitted to RPFC etc.
l) To call for P.F. statement for indicated last 12 months pension contribution
of form No. 7 to be attached every claim.
m) To fill form No. 10 i.e. challan in quadruplicate for depositing of pension
contribution cheque payable to RPFC.
Postal Clerk (1No.) deals with :
a) Scrutiny of membership form filled in by employees & forwards the same to
EDP.
b) To verify the list of new member received from EDP & to against forward the
same to EDP for deducting monthly contribution.
c) Preparation of monthly contribution of RD amount to GPO.
d) Preparing the list of new members.
e) Monthly addition / deletion advices to EDP.
f) Arrangement for distribution of withdrawal slip at the time of maturity.
g) Verification of amount of RD at the time of maturity.
h) Arrangement of half yearly stamping of passes books of about 25,000
Account holders.
i) Enquiries in respect of postal payment.
480

I] Maintenance of Inward Control Register.
• To put the date and serial No. on the documents received in the P.F. Dept.
• To note the date, Sr. No. and name of the concerned employee the
description of the document in the Inward Control Register.
• To distribute the documents to concerned clerk.
• To note the action taken by the concerned section clerk i.e. closing of item.
• To prepare monthly statement pertaining the cases received in the month,
cases settled in that month and no. of cases pending at the end of the
month.
Dispatch cum Typist ( 1 No.) deals with :
1. All work pertaining to receiving of dispatch & forwarding of dispatch to
various dept.
2. All typing work.
3. Making entries of service termination slip in termination register.
4. Making entries of P.F. refund bill & gratuity bills in respective register.
5. Maintenance of register for NRW bills forwarded to Audit / Cash dept.
P.F. Loan / Investment Clerk ( 1 No.) deals with :
P.F. Refundable Loan:
a) Check all forms i.e. Employee’s Check No., p.s. No. Name, Depot
code, employee’s & officer’s signature.
b) Arranged forms as per Depot code i.e. 01,02,03 etc.
c) From each Depot code, arrange forms as per check No. wise i.e.
Ch. No. starting from 0 (driver) then Ch. No. starting from 1
(conductors) then Ch. No. starting from 2 (Adm. Staff) etc.
d) Entered in computer, day to day.
e) Send weekly report to EDP (on Monday) for sanction.
f) After receiving sanctioned copy from EDP paste the sanction slip
to each form & check it. Write down the sanctioned amount on
form and sign the form.
g) Send summary & sanction form to Cash Dept.
h) After that separate the cheque payment & Cash Payment.
i) Send these cheque payment & Cash payment forms to Audit with
summary.
j) After audit, all forms (cash payment, received from audit sent to
Cash Dept. with summary.
Investment:
a) Making entries of new investment in Register.
481

482
b) Making entries of cheques towards interest / maturity received on
investment.
c) Follow-up of interest due but not received.
d) Transfer of investment certificates.
e) Follow-up of redemption.
f) Filing of investment papers to respective compilations.
g) Submission of required documents to RBI / Indian Bank as and when
required.
Sepoy ( 2 Nos.) :
1. Maintaining of cleanliness in department.
2. Cutting of temporary loan bill forms, pasting of temp. loan bill forms,
cutting of print outs, stamping of various return such as form No. 7 &
8 to be submitted to RPFC.
3. Cutting of P.F. abstract / pension abstract.
4. Collecting stationary from Dadar stores.
5. to distribute dispatch / letters to various depts.
The department maintains the records of the Provident Fund accounts of
the members; withdrawals availed by the members for various reasons etc. It also
maintains the records of Nominations made by the member. The department also

483
maintains records of the details of payment of P.F. dues in respect of the deceased
members and the settlement of dispute arising between the legal heirs of the
deceased employees.
Like-wise Provident Fund, Special Provident Fund ( Gratuity ) is paid to the
employees of the Undertaking even prior to the enactment of payment of Gratuity
Act, 1972. The Provident Fund Department maintains the records of nomination
made for Gratuity payment also. The bills for payment of Gratuity are, therefore
routed through P.F. Department. Since, the department has the record of
nomination made by the employee, all the bills for payment to be made in respect
of the deceased employees are also routed through P.F. Department.
The Provident Fund Department alongwith P.F., looks after all work
pertaining to Employees Pension Scheme, 1995, Employees Group Insurance
Scheme in lieu of Employees Deposit Link Insurance Scheme, financing of L.I.C.
Policies through P.F., Postal Recurring Deposit Scheme of Central Govt., through
payroll Deduction Scheme.
The employees of the Undertaking enjoy better facilities out of the
Undertaking's own 90% P.F. dues which are paid to the employees on the last working day
of their retirement. The rest of the amount of P.F. dues is paid to the separated employees
within the shortest possible time, compared to the time taken in the other organization. The
employees of the Undertaking also enjoy the facilities of refundable loan sanctioned by the
P.F. Trust, which is not available to the employees of any other organizations. The amount
sanctioned as the refundable loan is 1/3 of employee’s own subscription or three times of
monthly salary; whichever is less at the rate 1% above the declared rate of PF.
The employees of the Undertaking also enjoy the facility of withdrawing
Provident Fund Non-Refundable Advance such as Housing, Marriage, Education, sickness
and 90% P.F. withdrawal within one year before retirement, as per the provisions of the EPF
Act, 1952
A. MANAGEMENT OF THE FUND

484
The Provident Fund vests in Trustees under Trust beneficiary. The Board of
Trustees has the control and management of the Fund. The Board consists of 12
members out of whom six representatives are from the management. The other six
members of the Board of Trustees are representatives nominated by the Approved
Representative Union. The Assistant General Manager (Legal) is the Honorary
Secretary of the Board of Trustees and the Chief Accounts Officer & Financial
Advisor is the Honorary Accounts Officer of the Trust.
It is the function and responsibility of the Trustees to manage the Fund
according to the Rules & Regulations of the B.E.S.&T. Provident Fund in force.
The Board of Trustees shall meet at such place and time as may be fixed by
the Chairman, at least once in every three months and shall function in accordance
with the guidelines that may be issued from time to time by the R.P.F.C.
B. MEMBERSHIP OF THE FUND
(i) Every employee employed in or in connection with the work of the
Undertaking other than an excluded employee shall be entitled and required
to become a member of the fund from the date of joining the services of the
Undertaking.
(ii) An excluded employee shall, on ceasing to be such an employee, be also
entitled to and required to become a member of the Fund as from the date he
ceased to be such employee.
C. NOMINATION:-
(1) Each member shall make in his declaration in the prescribed form No. ‘A’ &
‘F’ for fresh nomination and ‘B’ & ‘G’ for change in nomination. A nomination
conferring the right to receive the amount that may stand to his credit in the

485
Fund in the event of his death before the amount standing to his credit has
become payable, or before payment has been made.
(2) A member may in his nomination distribute the amount that may stand to
his credit in the Fund amongst his nominees at his own discretion.
(3) If a member has a family at the time of making a nomination, the nomination
shall be in favour of one or more persons belonging to his family. Any
nomination made by such member in favour of a person not belonging to his
family shall be invalid.
(4) If at the time of making nomination the member has no family the
nomination may be in favour of any person or persons but if the member
subsequently acquires a family, such nomination shall forthwith be deemed
to be invalid and the member shall make a fresh nomination in favour of one
or more persons belonging to his family.
(5) Where the nomination is wholly or partly in favour of a minor, the member
may for the purposes of this scheme, appoint a major person of his family to
be the guardian of the minor nominee in the event of the member
predeceasing the nominee and the guardian so appointed.
(6) A nomination made at any time is modified by the member after giving a
written notice of his intention of doing so in the prescribed form. If the
nominee predeceases the member, the interest of the nominee shall revert to
the member who may make a fresh nomination in respect of such interest.
D. SUBSCRIPTION
Every employee shall contribute to the fund at the rate of 8 1/3% of his
substantive wages plus dearness allowance includes each value of food
concession and retaining allowance, if any, till 31st October, 1963 and from
1st November, 1963 onwards at the rate of 8% and from 1st August, 1988 at
the rate of 8 1/3% and from 1st April, 1989 onwards at the rate of 10% of his
basic wages plus dearness allowance including cash value of food concession
and retaining allowance, if any and the rate has been enhanced from 10% to
12% from 22 nd Sept. 1997. For the purpose of calculating the contribution,

486
the wages shall be rounded off to nearest rupee i.e. 50 paise or more shall be
taken as a higher rupee and fraction below 50 paise shall be ignored.
A member's contribution shall be deducted by the Committee from the
salary or wages of each member at the time of payment thereof and shall be
paid by the Committee to the Trustees within 15 days of the close of the
month during which the payment is made to the member and credited to the
individual account of the member as his contribution to the Fund.
The employer shall transfer to the Board of Trustees the contributions
payable to the Provident Fund by himself and employees at the rate
prescribed under the Act from time to time by the 15th of each month
following the month for which the contributions are payable. The employer
shall be liable to pay simple interest in terms of the provisions of section 7Q
of the Act for any delay in payment of any dues towards the Board of
Trustees.
E. COMMITTEE'S CONTRIBUTIONS :
(1) The Committee shall contribute to the Fund monthly and within 15 days of
the close of the month an amount equal to the contribution of each member
for that month at the rate prescribed.
(2) Notwithstanding any contract to the contrary the Committee shall not be
entitled to deduct its contribution from the wage of a member or otherwise to
recover it from him.
(3) The amount of a member's contribution paid by the Committee shall,
notwithstanding the provisions of these rules or any law for the time being in
force or any contract to the contrary be recoverable by means of deduction
from the wages of the members and not otherwise;

F. NON-CONTRIBUTORY PROVIDENT FUND :
A member may contribute at his option, giving in writing (Specimen
Performa No.1) at the rate of 4 paise, 8 paise, 10 paise or 12 paise (in
addition to the P.F. subscription under Rule 8 above) per Rupee of his basic
salary plus Dearness Allowance including cash value of food concession.
i) The rate of subscription once fixed shall remain unchanged throughout
the financial year.
ii) A member may alter or discontinue his membership on giving one
month's notice in writing of his intention to do so. Such notice shall take
effect from the commencement of the ensuing financial year. The notice
shall be given in the manner specified from time to time.
iii) On discontinuation of membership, amount standing to the credit will be
refunded only at the time of separation of the employee's service with the
Undertaking because of termination of service, discharge, resignation,
dismissal etc.
iv) The nomination made under the E.P.F. Act will hold good for non-
contributory Provident Fund.
G. CREDITING OF INTEREST ON PROVIDENT FUND ACCOUNTS:-
After 31st day of March in each year the rate of interest declared by the
notification by Central Board of Trustees Employees Provident Fund in
respect of unexempted establishment shall be adopted immediately at the
beginning of financial year and be credited to the Member's account in
respect of Employees' subscription and Committee's Contribution.
487

However in the case of claims for refund on resignation, retirement etc.
interest shall be payable upto the end of the month preceding the month in
which the final payment is authorised.
The shortfall if any in the interest accrued on Provident Fund
investments and the B.E.S. & T. Undertaking shall reimburse the amount of
interest to be credited to member’s account.
H. AUDIT OF PROVIDENT FUND ACCOUNTS:-
The accounts of the Fund are also audited yearly and their accuracy
certified by the auditors for the time being appointed for the purpose by the
Trustees. The fees of the outside Auditors are borne by the Undertaking.
The Inspectors from Regional P.F Commissioner’s Office also examine the
accounts periodically. The Undertaking pays inspection charges at the rate of 9
paise per Rs. 100/- on total wage bill.
A copy of the Auditor’s report along with the audited balance
sheet in a prescribed format is submitted by Accounts Department
to the RPFC within six months after the closing of the financial
year from 1 st April to 31 st March.
The same auditors are not appointed for two consecutive
years and not more than two years in a block of six years.
I. PERODICAL RETURNS TO REGIONAL P.F. COMMISSIONER-
488

month.
Monthly Returns Under Section 17(i) of the E.P.F. Act 1952 is given below
These returns are to be filed by the exempted establishments every
(a) Form No. 7(IF)
(b) Form No. 4, 5, & 6 of EPS
J. ADVANCES FROM PROVIDENT FUND:-
Can be classified into
a) Non-refundable advance:-
1) Housing Advance;
2) For Medical Expenses.
3) For own, son’s & daughter’s marriage/post-matriculation
education of children.
4) For payment of L.I.C. Premiums;
b) Refundable Advance.
c) Withdrawal within one year before retirement
a) Non Refundable advances:-
(i) Housing Advances:-
This is granted for house construction and purchase of new dwelling
house/flat or purchasing a suitable site to those who have completed 5 years of
489

service. The board may on an application from a member sanction from the
amount standing to the credit of the member in the fund a withdrawal of an
amount not exceeding 36 months Basic Wages + D.A. or his own share of
contribution together with Committee’s share of contribution or the balance
amount of actual cost of the dwelling house / flat or the amount asked by the
employee which ever is less ( in case of purchase of dwelling site the amount will
be 24 months Basic Wages + D.A.
However, as per notification dated 03.10.2003 from RPFC wherein it was
mentioned that the Commissioner or where so authorised by the Commissioner
any officer subordinate to him may on sufficient grounds being shown through
an application from a member in this regard reduced the period as stipulated
from 5years to 3 years for withdrawal of P.F. for housing purpose.
The advance is also granted for house alteration/additions, wherein
the quantum is 12 months Basic Wages + D.A. or employee’s own contribution
or the quoted cost of alteration whichever is less.
The member can withdraw Provident Fund credited in his account for
repayment of housing loan taken for purchase of dwelling house, provided that
the completed membership should be 10 years and the payment shall be made
direct to such financial institution.
(ii) For Medical expenses:-
This is given to the extent of 6 month’s basic pay when employee or
member of his family is sick and needs to undergo operation or one month
hospitalization provided a certificate from the registered medical practitioner is
submitted by the employee.
(iii) Advance for daughter’s marriage/post-matriculation
490

education of children:-
This non-refundable advance is permissible to the extent of 50% of
Employee’s own contribution & NCPF Subscription either for daughter’s
marriage or for post matriculation education of children. This can be availed of
only thrice during the membership of the fund. In order to be eligible for this
advance, the employee should have atleast Rs. 1,000/- to his credit as his own
subscription & his membership must be 7 years in the Fund.
(iv) For payment of L.I.C. premiums:-
The amount is paid from Employees’ own subscription for payment of
L.I.C. premiums every year in cases when policy is assigned by the employees to
the P.F. Trustees. No loan from L.I.C. is permissible when policy is assigned to
the Trustees.
(b) Refundable Advances:-
In the E.P.F. Scheme there is no provision for grant of refundable advances.
However, in the Undertaking, we are giving the refundable advance to the extent of
3 months pay plus D.A. or 1/3 rd of employee’s own contribution & NCPF
Subscription, whichever is less. The amount is recovered in 24 equal installments.
The members can take fresh loan after 16 installments have been recovered. The
outstanding loan installments of 8 months or less are adjusted against the fresh
loan instead of being repaid by employees in cash. The rate of interest on loan is
1% more than the rate at which the interest is credited to member’s accounts. This
temporary loan is granted for :
(1) Medical expenses of self or family;
(2) Religious ceremonies;
(3) To defray overseas passage expenses.
491

c) Withdrawal within one year before retirement
The Trustees may on an application from a member in the
prescribed form, sanction from the amount standing to the credit of
the member in the Fund a withdrawal of an amount upto 90% at
any time after the attainment of 54 years retirement or
superannuating whichever is later.
Employees’ Provident Fund Scheme 1952 provides U/S 68NNN option for
withdrawal at the age of 55 years for investment in Varishtha Pension Bima
Yojana.
K. SPECIAL PROVIDENT FUND CONTRIBUTION (GRATUITY)
In addition to the statutory contribution to the Provident Fund under the
E.P.F.Act, 1952, the Undertaking pays Special Provident Fund (Gratuity) as per
the Provident Fund Rules and Regulations framed for the B.E.S.T. Provident
Fund Institution. The quantum of gratuity payment is one month’s basic pay
and D.A. minus Rs. 3,300/- for each year’s service. The minimum service for
qualifying for gratuity is 3 years and maximum gratuity payable is for 4 years.
The payment of gratuity is governed by an agreement between the Management
and the Representative Union.
The gratuity payment is not covered by the Employees Provident Fund Act.
However, the Act provides that concerns wherein the total benefits of gratuity
and Provident Fund together are equally or more beneficial than the provisions
of the E.P.F. Act and Scheme, shall be entitled to seek exemption, subject to
other conditions prescribed.
492

In order to be eligible for gratuity on termination of service with the
B.E.S.&T. Undertaking, the service of the employee/officer has to be
continuous, and certified by the Head of the Branch in which he has served, as
having been good, efficient and faithful.
In the event of any employee/officer dying while in the service of the
Undertaking, the Special Provident Fund contribution, for which he would have
become eligible, shall be paid to his nominee or nominees who are entitled to
receive the amount to the credit of his Provident Fund account.
Special Provident Fund Contribution/Gratuity shall be credited
to the individual accounts of the members of the Fund immediately
prior to termination of service and paid to such members of staff
on termination of their service upon the terms and at the rates
given below :-
Number of years continuous Gratuity payable
Service
(1) Members of staff who have at
the rate of 20 days’
completed not less than 21 years salary/ Wages plus dearness
of service but less than 25 years allowance last drawn by the
continuous service. Members of staff concerned for
every completed year or part
thereof in excess of six months.
(2) Members of staff who have At
the rate of 24 days’
completed not less than 25 years salary/ Wages plus dearness
of service but less than 30 years allowance last drawn by the
continuous service. Members of staff concerned for
every completed year or part
thereof in excess of six months.
493

(3) Members of staff who have At
the rate of 26 days’
completed not less than 30 years salary/ Wages plus dearness
of service but less than 32 years allowance last drawn by the
continuous service. Members of staff concerned for
every completed year or part
thereof in excess of six months.
Number of years continuous Gratuity payable
Service
(4) Members of staff who have at
the rate of 29 days’
completed not less than 32 years salary/ Wages plus dearness
of service but less than 35 years allowance last drawn by the
continuous service. Members of staff concerned for
every completed year or part
thereof in excess of six months.
(5) Members of staff who have At
the rate of 30 days’
completed not less than 35 years salary/ Wages plus dearness
of service and above. allowance last drawn by the
494
Members of staff concerned for
every completed year or part
thereof in excess of six months.
L. FINAL SETTLEMENT OF PROVIDENT FUND DUES.
Full amount standing to the credit of the member is payable immediately:-

(i) On the death of the member,
ii) On retirement from service after attaining the age of
superannuation.
iii) On account of permanent and total incapacity for work due to
bodily or mental infirmity duly certified by the Undertaking’s Medical
officer or a Registered Medical Practitioner.
(iv) Before migration from India for permanent settlement abroad,
(v) On termination of service, in the Undertaking. The member has to declare in
writing, that he has not been employed, in any factory or establishment to which
the E.P.F. Act 1952 applies, for a continuous period of not less than two months
immediately preceding the date on which he makes an application for
withdrawal.
In case where an employee joins an establishment where the EPF Act 1952
applies, in that case the provident fund credited in his account along with the
interest has to be transferred to his new account of the establishment
(vi) On individual or mass retrenchment. In cases of mass retrenchment, the
Provident Fund Account of the members may be settled by the Trustees without
the waiting period of six months, if the members so desire.
Payment on Death of Member:-
495

On the death of a member before the amount standing to his credit has
become payable, or where the amount has become payable before payment has
been made:-
(1) The amount is paid to his nominee/nominees, if the member in accordance
with the rules has made a nomination and the nomination is valid.
(2) If there is no such nominee or if the nomination relates to a part of the
amount standing to his credit in the Fund, the whole amount or part thereof
to which the nomination does not relate, is paid to the members of his family
in equal shares, subject to the rules for the time being in existence.
(3) In any case to which the provision of Clause (1) and (2) do not apply, the
whole amount is paid to the person legally entitled to it.
to receive:-
Payment on Termination of service other than by death:-
On termination of his service with the Undertaking, a member is entitled
(1) The amount standing to his credit in the books of the Fund in respect of his
own contributions and interest thereon to the end of the month preceding the
date of authorization of payment and
(2) The amount in respect of the Committee’s contributions payable to him on
termination of his service, with interest thereon to the end of the month
preceding the date of authorization of payment, subject to such rules for the
time – being in force.
496

PENSION
POST
To inculcate the habit of small savings BEST
Undertaking facilitates employees to save in postal R.D.
Scheme through pay sheet. For opening R.D. Accounts
forms are accepted by P.F. Department and forwarded to
E.D.P. Department for giving them an account number
and starting pay sheet deduction. The amount of R.D.
deducted through pay sheet is remitted to the post in
the next month.
P.F. Department forwards the final installment of
R.D. A/c deducted through pay sheet and deposits the
same to GPO in the next month. The recurring A/c
matures in the following month after the date of deposit
of the final installment. After maturity GPO calculates
the maturity proceeds and forwards the cheques of
maturity proceeds to the Undertaking, which is
deposited in Cash Department. A depot wise listing of
the employees for distribution of payment is received
from E.D.P. Accordingly the payment is made by STC
and Supdt. Cash at different depots.
We receive commission on the amount remitted to GPO @ 2.5% every
month. The payment of amount accumulated in GPO under R.D. of the
employees who have resigned, dismissed, and the nominees of the deceased
employees is made at GPO before maturity.
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498
Employees’ Pension Scheme is made applicable w.e.f. 16 th Nov. 1995
by Central Government to all who are covered under Employees’ Provident
Fund and Miscellaneous Provision Act,1952. Since BEST Undertaking comes
under the purview of this provision the Employees’ Pension Scheme comes
into force.
Contribution
Employer’s share of PF contribution @ 8.33% or Rs. 541/- is diverted
to pension fund every month. For calculation of 8.33% maximum salary
taken into account is Rs. 6500/-.
Membership
i) Who has been a member of the Employees’ Family Pension
Scheme 1971.
ii) Who on or after 16 th Nov. 1995 becomes a member of the
Employees’ Provident Fund Scheme 1952.
Types of Pension
i) Monthly member’s pension : A member retiring at the age of
superannuation i.e. 58 years and has rendered eligible minimum
service of 10 years shall be entitled for retirement pension. The pension
entitlement shall be worked out on the following formula –
Pensionable salary X pensionable
service
Member’s Monthly pension = _________________________________
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499
Pension Scheme Certificate: Document showing pensionable service
and the amount of pension on the date of exit from employment is
issued to the member who has not attained the age of superannuation.
Service mentioned in the certificate shall be counted for determination
of pension along with fresh service rendered by way of subsequent
employment, if any, with the establishment covered under the
Employees’ Pension Scheme 1995.
ii) Permanent and total disablement pension: The member is entitled for
disablement pension in case of permanent and total disablement
during the course of employment. Such member shall be entitled for
pension as per normal rule subject to a minimum of two hundred fifty
rupees per month. Member with contribution for even one month is
entitled for benefit under this category. The member shall be required
to produce invalidity/disability certificate issued by the medical Board
set up under Employees’ State Insurance Scheme.
iii) Family pension on death of the member: Family Pension shall be
admissible from the date following the date of death of member if the
member dies –
a) While in service, provided that at least one month’s contribution
has been paid into the Employees’ Pension Fund.
OR
b) After the date of exit but before attaining the age of 58 years from
the employment having rendered service entitling him/her to
monthly member’s pension but before the pension has vested,
OR
c) After commencement of payment of the monthly members pension.
Following types of Family Pension are available –
i) Widow’s Pension
ii) Children’s Pension
iii) Orphan Pension

iv) Nominee Pension
Forms to be submitted by members
The following forms have been prescribed to be submitted under the
Employees’ Pension Scheme 1995.
i) Form No. 2 : To be used for furnishing the particulars of the family of
the member and nominee.
ii) Form No. 10 C : To be used for claiming withdrawal benefit.
iii) Form No. 10 D : To be used for claiming monthly pension/ scheme
certificate.
GROUP INSURANCE SCHEME
BEST Undertaking has adopted Group Insurance Scheme of
LIC in lieu of E.D.L.I. All employees of the Undertaking who are
members of Provident Fund are covered under Group Insurance
Scheme. BEST Undertaking pays annual premium to LIC against
Group Insurance Policy. After submission of death claim of
deceased employee of the Undertaking Nominees / Legal heir of the
deceased employee gets the benefit of Rs. 62000/- from LIC under
this scheme.
INVESTMENTS FROM THE B.E.S.&T. UNDERTAKING PROVIDENT FUND:-
The subscription / contribution amount deposited in the
Provident Fund along with Non-Contributory Provident Fund
contribution of members is invested in Central / State Govt.
guaranteed bonds , PSU bonds etc. as per Investment pattern
notified by CPFC from time to time. The interest on the
investments made and the maturities received during the year are
reinvested. The investible PF fund is worked out and investment as
per the notified pattern is made by Supdt. Cash as per the
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501
directions of CAO & FA in consultation with M/s Darashaw & Co. the
financial consultants of the Undertaking .
–
The post investment work carried out by PF department is furnished below
1. To follow up with respective organizations for non- receipt of interest /
maturity proceeds.
2. To send Income Tax exemption certificate and certificate in form 15AA to
respective companies with whom P.F. money is invested along with
covering letter.
3. To file general Income Tax Return for P.F. investment.
4. To file Income Tax Return for payment of TDS.
5. To maintain TDS claim register.
6. To make correspondence with various investment agencies to following
delays in investment proceeds / transfer of certificates / bonds in the name
of P.F. trust pertaining to bonds / securities purchased in the secondary
markets.

PF 01\C:\P.F. MANUAL
MANUAL OF THE BUDGET DEPARTMENT
CHAPTER – I
GENERAL
1. Introduction : The Budget is a centralized department in the Undertaking mainly engaged in
preparation of the yearly Budget Estimate for the purpose of presentation to the BEST Committee,
Standing Committee and Corporation, its adoption and executions. The various
monthly/quarterly/yearly statistical statements of Income and expenditures are also prepared by the
budget department and submitted to the management, user departments and outside agencies. These
statements help the departments like Transportation Engineering, Traffic and Electric Supply to know
the expenditure for their wings and Income earned during each month so as to have control over the
same.
2. Defination : Whenever applicable, following will be the definitions :-
a) A budget is a financial report containing estimates of income and
expenditure for given period.
b) Appropriation :- An appropriation is an authorization by the competent Authority to make
expenditures and incure liabilities for specific purpose.
CHAPTER - II
3) CONTROL :- The Budget Department is under the general control and supervision of the
Chief Accounts Officer & Financial Advisor & Dy.Chief Accounts Officer but under the immediate
control of the Budget Officer.
4) FUNCTIONS :- Main functions of the Department are :-
a) Preparation of the Annual Budget Estimates and Establishment Schedule in
English and Marathi.
b) Preparation of the Budget Estimates and Establishment Schedule in English and Marathi.
c) Presentation of the Revised Budget Estimates in English and Marathi.
d) Preparation and presentation of following statement :-
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503
i) Monthly Fast Report on income and expenditure of both the divisions which is submitted to
the G.M. within 30 to 35 days from the closing of each month.
2/-…
ii) Buses Operational Results Statement prepared and submitted within 40 to within 45
days from the closing of the month.
iii) Fixed and Variable cost statement of bus division prepared and submitted 45 days from
the closing of the month.
iv) Operating and non-operating cost statement of bus division prepared & submitted to
the Addl.G.M. alongwith fixed and variable cost statement.
v) Quarterly report of income and expenditure prepared and submitted in the following
month after ending of each quarter.
-2-
vi) Annual report of fixed and variable cost of bus division prepared after closing of the
annual accounts in September every year.
vii) Annual statistical statement of Bus Division prepared after closing of the annual
accounts in September every year.
5) Organisation :-
1) Budget Officer - A-5 - 1 post
2) Dy. Budget Officer - A/GX - 1 post
3) Sr. Asst. Budget - A/GIX - 1 post vacant
4) Office Asst. Budget - A/GVIII - 1 post
5) Supervisors - A/GVII - 2 posts
6) Clerks - A/GV - 5 posts (including
2 posts of Clerk-cum-Typist).
7) Sepoy - A/GI - 1 posts
Total Schedule Strength 12 Posts
The chart showing the organization of this department is as under :-
CAO & FA (Head of Branch)
|
Dy. CAO
|
BO
|
Dy.BO
____________________|_______________
| |

Sr. Asst. Budget
Office Asst. Budget
| |
Supervisor (Budget Section) Supervisor (MIS Section)
________|__________ ___________|__________
| | | | |
Clerk Clerk-cum-Typ. Clerk Clerk Clerk-cum-Typ.
|___________________________________|
|
Sepoy
The Budget Department is under general control and
supervision of the Chief Accounts Officer and Financial Advisor, Dy.
Chief Accounts Officer but under the immediate control of the Budget
Officer. The main function of this department is to preparation of
annual budget and prepare the monthly income and expenditure
statement for information as defined as MIS.
6) DUTIES :-
-3-
I) Budget Officer :- He will be responsible for
504
3/-…
a) Drafting departmental circulars pertaining to the Budget Estimates,
Reports etc.
presentation
b) Supervising the work of preparation of the Budget Estimates and its
to the B.E.S. & T. Committee, Standing Committee and the Corporation.
c) Maintaining budgetary control grants on provisions as approved by the B.E.S.& T.
Committee/Corporation.
d) Attending meetings of finalisation of Budget with CAO & FA
e) To prepare the minutes of various meetings held in the Addl. G.M.'s/G.M.'s chamber to
finalise Revenue Income/Expenditure and capital expenditure and put up the Addl.
G.M.'s/G.M.'s approval.
f) Compilation of the various Reports.
g) Attending meetings of BEST Committee/Standing Committee/Corporation with
CAO & FA when Budget is discussed.
h) Compilation of replies to the queries raised in the BEST Committee/Standing

Committee and Corporation on Budget.
II) Dy. Budget Officer :- He will be responsible for
-
a) Compilation of Capital Budget Estimate and Revised Capital Budget
Estimate for various departments of the Undertaking under the control and supervision
of Budget Officer.
b) Compilation of replies of various queries of the Committee members and
Councilors, follow up for getting replies etc. under the supervision of B.O.
c) Assisting the B.O. in all the Budget work whenever necessary.
d) Overall supervision over the working of Budget Department.
Budget Section is directly under Sr. Assistant Budget and Reporting Section is under Office
Assistant.
III - Senior Assistant Budget :- He is incharge of Budget Section having one Supervisor and one
Clerk and one Clerk-cum-Typist under him. He is responsible for-
a) Preparation of Revenue Budget Estimates and Revised Revenue Budget Estimates under the
supervision of Budget Officer.
b) To give the information of BEST Undertaking to the MMC for inclusion of such
information in outline of Civic Finance and to other outside parties whenever
required.
c) To supervise the working of Budget Section.
4/-…
-4-
IV - Office Assistant :- He is incharge of reporting section having one supervisor and two Clerks
and one Clerk-cum-Typist under him. He is responsible for :-
a) Preparation of various statement such as Monthly Fast Report, Buses Operation
Results, U1, G2, S3, fixed-variable statements and quarterly statements, Annual
Statements etc.
b) To attend to various Establishment work of Budget Department and to help Budget Officer in
preparation of Establishment Book.
c) To supervise the working of Reporting Section.
V - The duties of one Supervisor and one Clerk and one Clerk-cum-Typist of Budget Section
are as under:-
a) To assist Sr. Assistant (Budget) in preparation of Revenue Budget
Estimates and Establishment Schedule Book.
b) Preparation of flat Establishment Schedule book.
c) Proof reading work of Budget Estimates.
d) Filling of Revenue Budget Estimates, Working papers properly.
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506
e) To assist Sr. Assistant (Budget) in giving certain information of BEST to
MMC for inclusion of the same in outline of civic finance etc.
f) Maintaining of all Establishment records of officer and staff of Budget Department.
g) To file all departmental circulars, Administrative order etc. in concerned files.
h) Any other work given by Supervisor.
i) Computerise the all the information and upto date as and when changes are there including the
preparation of Budget Book of G.M.'s stage to take out the Xerox copies of the same.
j) computerise all the statistical information and up to date as and when changes are there.
k) to take out various computerised statements as and when required.
l) The above cmputerised activities are carried out with the help of Clerk-
cum-Typist and whenever possible other staff are also operating the computer for
feeding the information and to take out computerised copies.
m) The work of Budget Section is distributed among the above staff
divisionwise under control of supervisor and with the help of one Clerk-cum-Typist to
computerise the same.
VI) The duties of one Supervisor and two Clerks and one Clerk-cum-Typist of Reporting
Section are as under :-
a) Preparation of monthly fast report.
b) Preparation of monthly/cumulative fixed and variable statement and yearly
statement based on actuals.
-5-
5/-…
c) Preparation of monthly U1, G2 and S3 statements i.e. Income and expenditure
statements of Whole Undertaking General Administration and Election Supply
Division respectively.
d) Preparation of monthly Buses Operational Results statements of Bus Division
e) Maintaining statistical Register.
f) Preparation of Annual Financial Statistics based on Acuals.
g) To type various reports, statements, type notes, drafts in Marathi and English of
the Budget Department.
h) To give any other statistical information as and when required by management
and outside parties.
i) Quarterly performance report of BEST Undertaking to Ministry of surface
transport.
j) Monthly statement of disposal of letters.
k) Report of pending cases.
l) Before preparation of the various reports as mentioned above it is
necessary to collect every month various information from the various department by
writing notes or sometimes on phone and has to keep continuous follow up to avoid the
delay in submission of information.

507
m) The above computerise activities are carried out with the help Clerk-cum-Typist and whenever
possible other staff are also operating the computer for feeding the information and to take out
computerised copies.
n) The work of Reporting Section is distributed among the above staff divisionwise under control
of Supervisor and with the Clerk-cum-Typist to computerise the same.
o) Maintaining inward and outward for Resister, Letters and Files .
p) Assisting for preparing Capital works Budget.
q) Checking of various Revenue and Capital proposals files for budgetary control.
7 - Procedural Working -
CHAPTER - III
The budgetary procedure is classified as under :-
I) Preparation of the Budget Estimates and Establishment Schedule.
II) Adoption of the Budget Estimates.
III) Execution of the Budget.
I) Preparation of the Budget Estimates :-
Budget Calendar : - Annually in the month of (March/April) Budget Calendar is prepared and
circulated amongst all the heads of departments though departmental circular and departmental
estimates are called under following classifications :-
a) Revenue Estimates.
b) Loan Works (Capital Estimate)
6/-…
a) Revenue Estimates.
-6-
The figures of revenue expenditure are adopted taking into account past actuals, present trend
and future development. Revenue Income of Supply and Bus Division is adopted after discussions
with G.M., by Addl. G.M., AGM(ES), AGM(TO), CAO & FA, Dy.CAO and BO in September on the
proposals of estimate income submitted by AGM(ES) and AGM(TO) which are submitted by them in
August.
b) Capital Estimates :-
The Capital Budget proposals received from various departments are first scrutinized by CAO
& FA/BO subsequently, they are finalised by G.M. after discussing the same with respective Heads of
Department/Branches.
As per present practice at the time of presentation of the Budget Estimate and Establishment
Schedule to the BEST Committee on or before 10th October following particulars are submitted -
Capital
1. Budget Book - covering Introductory note of the G.M., Revenue Budget,

Budget and comparative statement and other details :-
2. Committee Note about Capital estimates.
3. Variation of Establishment Schedule items I, II & III prepared by Personnel
Department.
8) As per Section 126 A of the MMC Act. the General Manager is required to prepare and
present before the BEST Committee the Budget Estimates of BEST Undertaking on or before 10th
day of October every year. At this stage the estimates are called as Budget Estimates only. Under
Section 126 B of the MMC Act, the BEST Committee has to consider estimates of the General
Manager and then prepare Budget Estimates 'C' which will show a minimum balance of Rs. 1 lakh.
As per the provisions of Section 126B(3) the G.M. is required to present Budget Estimates 'C' as
framed by the BEST Committee before the Standing Committee on or before 1st December every
year.
Since printed copies of Budget Estimates 'C' and Establishment Schedule are circulated to the
members of the Standing Committee/Corporation and after adoption by the Corporation to the all
heads of Departments/Branches of the Undertaking and to the outside semi govt. Institutes as per
practice a tender for printing and Supply of required number of copies are invited and finalised.
-7-
508
7/-…
9) After the presentation of the Budget Estimates/Establishment Schedule to the BEST
Committee, a Xerox copy of such G.M.'s stage Budget Estimates and Establishment Schedule is sent
to the approved Printers for printing the copies. If the Budget Estimates is approved by the BEST
Committee early i.e. say before 15th November, as there is sufficient time to get the copies printed
with changes made by the BEST Committee, before submitting to the same to the Standing
Committee on or before 1st December, G.M.'s stage plus BEST Committee stage combined 90 copies
are printed for Standing Committee. However, if the Budget is approval after 15th November, 50
copies of G.M.'s stage are printed and changes made by the Committee are incorporated in the same
manually and submitted to the Standing Committee at the time of submission i.e. on or before 1st
December, Subsequently, 40 copies are got printed incorporating the changes made by the BEST
Committee and circulated to the Standing Committee.
Budget Department is responsible for proof reading of the printed copies of budget estimates
and for ensuring that the final copies are ready for presentation by the statutory dates.
10) Printed copies of the Budget Estimates 'C' and Establishment Schedule are required to be
delivered to the Municipal Secretary 3 hours before presenting of the same to the Standing
Committee.
11) Discussion on Budget 'C' in the Standing Committee are generally held in second week of
December when G.M., Addl. G.M., Secy., CAO & FA, Dy. CAO and BO remain present.
Report of the Standing Committee to be inserted in Budget 'C' to be presented to the
corporation is prepared by the P.A. to Chairman of Standing Committee in consultation with
Municipal Secretary and Budget Department of the BEST.

12) As per Section 126 B(4) of the MMC Act, 1888 (as amended upto date) the Municipal
Secretary causes Budget Estimates 'C' and the report of the Standing Committee thereon which are
printed by the Undertaking and forwards printed copies thereof to the Municipal Secretary, so as to
enable them to forward to all councilors before 31st December. The printing cost of these copies are
borned by the BEST.
As per Section 127 of the MMC Act. Budget Estimate 'C' with reports of the Standing
Committee is required to be laid before the Corporation not later than 10th January.
13) At the time of discussions on Budget Estimates 'C' in the Corporation which are generally held
in January/February, Addl. G.M., Secy., CAO & FA, Dy. CAO and BO remain present alongwith
G.M. for note down the queries and giving required information to the G.M. The queries of the
members are referred to respective Heads of Department for immediate reply so as to enable G.M. to
refer the same in his concluding speech.
-8-
14) As per Section 128/129 of the MMC Act, the Corporation is required to approved Income side
of Budget 'C' on or before 20th March.
15) After the approval of the Corporation to the Budget 'C' copies of the same and Establishment
Schedule are printed and circulated to all Heads of Department/Branches in April/May for their
records. Some copies are also sent to some outside organisations alongwith covering letters.
16) Suggestion, quarries of the members are referred to the respective departments for clarification
after receipts of the same individual replies are sent to the members concerned in Marathi under
signature of the G.M.
II Adoption of the Budget Estimates :- The Budget Estimates on being approved by the
Mumbai Municipal Corporation will be finally adopted. The requisite number of printed copies will
be arranged by the Budget Section. The Dy. Budget Officer will then arrange to dispatch copies to all
Heads of Department/Branches according to their requirements.
III Execution of the Budget :-
a) Loan Works :- A sanction form will be submitted by the departmental head concerned for
obtaining General Manager’s sanction for items costing over Rs.10,000/- in each case. The Budget
Section will be responsible to scrutinise the sanction form before putting up to the General manager.
After being approved by the General Manager the expenditure to be incurred will be entered in
Record of Capital Expenditure and the approved sanction form will be returned to the head of
department concerned.
b) Departmental Enquiries :- In addition to the work of preparation and presentation of the
budget estimate, the budget Section will attend to all departmental enquiries in respect of budget
heads.
c) Control of Budget Grant :- It will be the responsibility of the Heads of
Departments/Branches to control their budget grants. For this purpose, they have to keep record of all
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510
proposals, and write the same on sanction form which are routed through Budget Department for
scrutiny.
c: npc/bo/website MANUAL.doc
Sr.
No.
-----------------
AUDIT
I N D E X
Subject Page No.
Section of the M.M.C. Act, 1888, pertaining
to the Undertaking.
Introduction
(xviii) to
(xxvi)
1 to 8
1. STOCK VERIFICATION SECTION: 9
1.1 Establishment 9
1.2 Objectives 9
1.3 Responsibilities 10

1.4 Location 10 to 11
1.5 Procedure 11 to 16
1.6 Results of Stock Verification 16 to 17
1.7 Procedure for Scrapping Materials other than
Tyres.
17 to 18
1.8 Procedure of Scrapping Tyres. 18 to 19
1.9 Disposal of Scrapped materials 19 to 21
1.10 Scrutiny of Proposal for procurement of Dead
Stock / Capital items, etc.
21 to 22
2. SPOT AUDIT SECTION: 23
2.1 Establishment 23
2.2 Objectives 23 to 24
2.3 Location 24
2.4 Allocation of Work 25
2.5 Procedure 26 to 28
2.6 Earth Filling 28 to 30
2.7 Excavations 30 to 31
2.8 Cement Concrete Plan and Reinforced 31
2.9 Mild Steel Reinforcement 31 to 32
2.10 Brick Masonry 32 to 33
2.11 Doors, Windows, Shutters and Gates 33
2.12 Flooring, Striking and Dodo 33
2.13 Plaster 33
2.14 Oil Painting, Colour of Lime Washing 34
2.15 Roof Work 34
2.16 Water Supply 34
2.17 H.D.P.E. or R.C.C. Water Storage Tanks. 34
2.18 Sanitary Arrangement and Drainage 35
:: (ii) ::
Sr.
No.
Subject Page No.
2.19 Record of Measurements and Checking of Bills 35 to 37
2.20 Running Account of “Ad-hoc” Payment bills 37 to 38
2.21 Frequency of Measurement Checks 38
2.22 Extra items 38
2.23 Penalty 38 to 39
2.24 Deletion of item from Contract 39
2.25 Extent of Authority – Civil Contracts 40 to 41
3. MATERIALS
SECTION
MANAGEMENT AUDIT 42
3.1 Establishment 42
3.2 Objectives 42
511

3.2.1 Vouchers for payment for Stores supplied or
work done by Contractor
43
3.3 Location 43
3.4 Distribution of work 44
3.5 -do- 45 to 46
3.6 Purchase Section 46 to 52
3.7 Stores Bills Section 52 to 57
3.8 Audit Procedure for Checking Purchase 57 to 62
3.9
Orders.
Audit Procedure in Checking Stores Bills:
Purchase Creditors’ Bills (Regular)
62 to 63
3.10 Audit Procedure in checking Advance Payment
Bills.
63 to 64
3.11 Audit Procedure in checking journal entries
bills.
64
3.12 Audit Procedure in checking imprest cash
bills.
64 to 65
3.13 Foreign Purchases 65 to 66
3A ACCOUNTS AUDIT SECTOIN: 67
3A-1 Stores Account Audit. 67
3A-2 Establishment 67
3A-3 Objectives and Responsibilities 67
3A-4 Location 68
3A-5 Working of the Accounts Department 68
3A-6 Classification of Accounts 68 to 70
-do- Revenue Accounts 68 to 70
-do- Capital Accounts 68 to 70
-do- Suspense Accounts 68 to 70
3A-6.1 Service Heads 70
3A-6.2 Sub-division of Service Heads 70
3A-7 Accounting Procedure 71
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3A-7.1 Books of Accountss 71
3A-7.1.1 Day Book of Receipts 71 to 72
3A-7.1.2 Day Book of Payments 72
3A-7.1.3 Journal 73
3A7.1.4 General Ledgers 73
3A-7.1.5 Subsidiary Ledgers 73
3A-7.2 Daily Accounting 73
3A-7.2.1 Receipts 73
3A-7.2.2 Payments 74
3A-8 Monthly Accounting. 74 to 75
3A-9 Annual Accounting 75
3A-10 Audit Checks applied 75 to 77
3A-11 Checking of Interest subsidy 77
512

3A-11.1 Checking of Fresh Files of Subsidy with
Computer print outs of Interest subsidy
77 to 78
3A-11.2 Checking of Change of Location and Audit
Verification
78
3A-11.3 Six monthly cases 79
3A-11.4 Final Bill 79
3A-11.5 Checking of Proposal of Investment 79
3A-12 INVESTMENT SECTION 79
3A-12.1 460JJ Investment of Surplus Money 79 to 81
3A-12.2 Cash Flow position 81
3A-12.3 Short Term Investment 81
3A-12.4 Public Securities 81
3A-12.5 Mode of Delivery 82
3A-12.6 Generation of Electricity Fund 83
3A-12.7 Provident Fund Investment 83 to 84
4. ESTABLISHMENT AUDIT SECTION: 85
4.1 Establishment 85
4.2 Objectives 85 to 86
4.3 Responsibilities 87
4.4 Location 87 to 88
4.5 Allocation of Work 88 to 93
4.6 Job Description and Procedure of Unit 4.5.1 93
4.6.1 Leave Records of ‘A’ & ‘B’ grade Officers,
Absentee Memos of ‘A’ & ‘B’ grade Officers.
93 to 98
4.6.2 Maintenance of Grading Records of ‘A’
grade Officers.
99
4.6.3 Maintenance of Service Records of ‘A’ & ‘B’
grade Officers.
99 to 100
4.6.4 Checking
Doctors
of Salary Bills of Specialist 100
4.6.5 Increment due to ‘A’ grade officers. 100
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4.6.6 Leave Travel Assistance and Encashment of
Leave
101
4.6.7 Checking of Applications of ‘A’ & ‘B’ grade
Officers for Interest Subsidy.
101
4.6.8 Maintenance of Record of Recoveries of
Motor Car Advances
101 to 102
4.6.9 Checking of Amounts payable from 103 to 104
4.6.10
Employees’ Welfare Fund and the Accounts
Maintained thereof.
Refund of Security Deposits to ‘A’ & ‘B’ grade 104 to 105
513

4.6.11
Officers.
Checks on variations in Establishment 105
4.6.12
Schedule.
Separation of ‘A’ grade Officers 105
4.6.13 Final Dues of ‘A’ & ‘B’ Grade Officers. 106
4.6.14 Information of Absenteeism of ‘A’ & ‘B’ grade
Officers.
106
4.6.15 Advices of Payment / Recoveries to ‘A’ Grade
Officers of Promotion, Acting / Combination
etc.
106 to 107
4.6.16 Scrutiny of Promotion proposals of ‘A’ grade
Officers.
107
4.6.17 Scrutiny of Creation of posts proposals. 107
4.6.18 Petrol Refund for ‘A’ & ‘B’ grade Officers. 107 to 108
4.6.19 Scrutiny of Acting / Combination of 108
4.7
Appointment Proposals of ‘A’ & ‘B’ grade
Officers.
Job Description and Procedure for checking
of Unit 4.5.2.
108
4.7.1 Maintenance of grading records of 108 to 109
4.7.1(a)
Scheduled and Non-scheduled employees.
Appointments 109 to 111
4.7.1(b) Confirmation 111 to 112
4.7.1.(c)(i) Annual Increments 112 to 113
4.7.1(c)(ii) 25 years Service Increments 113
4.7.1(c)(iii) Personal Pay – Biennial Increment 113 to 114
4.7.1.(d) Checking of Promotion / Reversion forms. 114
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4.7.1.(e) Transfers 114 to 115
4.7.1.(f) Reversions, demotions and reductions /
restorations in grade.
115
4.7.1.(g) Separation 115
4.7.1.(h) Certification of Rates of Pay and Dates of
Joining.
115
4.7.1.(i) Leave Travel Assistance and Encashment of
Leave.
115 to 116
4.7.1(j) Checking of Applications of Employees for
Interest Subsidy on Housing Loan.
116
4.7.2 Establishment work of the Internal Audit
Department.
116 to 117
4.7.2(1) Variations in Establishment Schedule. 117
514

4.7.2.(2) Free Travel Token 117 to 118
4.7.2.(3) Staff 118
4.7.2(4) Staff Records 119
4.7.2.(5) Staff Returns 119 to 120
4.7.2.(6) Issue of Certificates 120
4.7.2.(7) Superannuation 120 to 121
4.7.2.(8) Loan from Welfare Fund 121
4.7.2.(9) Recoveries 121
4.7.2(10) Leave 121 to 122
4.7.2.(11) Festival Advances 122
4.7.2(12) Credit Balance 122
4.7.2.(13) Provident Fund Advances 122
4.7.2.(14) Changes in Residential Addresses 123
4.7.2(15) Changes in Dates of Births 123
4.7.2.(16) Disciplinary Action 123 to 124
-do- Charge-sheet and Show-cause Notice 124 to 125
-do- Judgement 125 to 127
4.7.2(17) Resignation 128
4.7.2.(18) Accident to Employees 128 to 129
4.7.2(19) Overtime 129
4.7.2.(20) Meal Allowance 129
4.7.2.(21) Stationery 130
4.7.2.(22) Miscellaneous Work 130
4.8 Job description and Procedure checking of
unit 4.5.3
130
4.8.1. Maintenance of Grading Records of ‘B’ 130 to 131
grade officers.
4.8.2. Scrutiny of Appointments / Promotions
proposals of scheduled employees
:: (vi) ::
131 to 132
Sr. No. Subject Page No.
4.8.3. Checking of Compensatory Allowance Forms 132 to 133
4.8.4 Scrutiny of Reward Proposal 134
4.8.5 Scrutiny of proposals of Delegation of Powers 134
4.8.6 Maintenance of Records of G.M., IAS, Officers
on deputation to Undertaking.
134 to 135
4.9 Job Description and Procedure and method
of checking of Unit 4.5.4.
135
4.9.1. Annual Audit of leave records and balance of 136
Leave carried over brought forward.
-do- Privilege Leave 136 to 137
-do- Sick Leave 137
-do- Casual Leave 137 to 139
4.9.2 Detailed Annual Test check of Leave Records, 139
515

Leave Applications and Time Cards.
4.9.3 100% checking of LTA/Encashment of Leave
Recovery Statement, etc.
139
4.9.4 Proposal Scrutiny – Overtime 139 to 140
-do- Proposal Scrutiny-Holiday / Sunday Working 140
-do- Proposal Scrutiny - Sports Leave 140 to 141
4.9.5 Audit of Recoveries / Payments made by 141
E.D.P. Department through Paysheets.
4.9.6 Audit of Leave Records of separated
4.9.7
employee’s cases and recoveries / payments
through Final Bills.
Checking of P.F. / N.C.P.F. Balance at the
Time of Separation of staff.
4.9.8 Checking of reimbursement of stipend paid
to Technical Apprentices.
4.9.9 Checking of Special Provident Fund
(Gratuity) Statement.
142
142
143
143
4.9.10 Award of Memento 143 to 144
4.9.11 Prohibitory Orders. 144
4.9.12 Filing 144
5. PAYMENT AUDIT SECTION: 145
5.0.1 Objectives and Responsibilities. 145 to 146
5.0.2 -do-. 146-147
5.0.3 Location 147
5.0.4 Distribution of Work and Procedures 147
5.1 Sr. Audit Assistants (Payment) 148
5.1.1 Work Allocation Of Sr.AAG 148 to 149
5.1.2 Work Allocation of Sr. AAP(1) 149 to 150
5.1.3 Work Allocation nof Sr. AAP (2) 150 to 151
:: (vii) ::
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5.2 Final Bill Supervisor 151
5.2.1 Final Dues Bills how initiated 151 to 153
5.2.1.1 Procedure for Checking Final Dues Bills 153 to 155
5.2.2 Administrative Report and Saving Report 155 to 156
5.3. Supervisor-2 156
5.3.1 Imprest Recoupment Bills of Traffic and 157
Transportation Engineeing Department.
5.3.2 Financial Assistance 157 to 158
5.3.3 Payment of M.V. Tax 158 to 165
5.3.3.1 Procedure in the Undertaking 166
5.3.4 Advertisement Bills in respect of 166 to 167
5.3.5
Advertisements in daily Newspapers.
Reimbursement Of Residential Telephone Bills 167 to 168
516

5.3.5.1 Reimbursement of Telephone Rent and Call 168 to 169
Charges.
5.3.5.2 Procedure for Checking 169
5.3.6 Property Tax 170
5.4 Provident Fund Clerk 170
5.4.1 Provident
employees.
Fund Refunds to separated 170 to 172
5.4.1.1 Procedure in the Undertaking. 172 to 173
5.4.1.2 Procedure for Checking. 173 to 174
5.4.2 Non-Refundable Advances to Employees from
their P.F. Subscription
174 to 175
5.4.2.1 Procedure in the Undertaking. 175 to 176
5.4.2.2 Procedure for checking. 176 to 177
5.4.3 Special Provident Fund (Gratuity)Bill. 177 to 189
5.4.3.1 Procedure for checking. 179
5.5. Advance Payment Clerk 179 to 180
5.5.1 Supplementary Salary Bills. 180 to 181
5.5.1.1 Procedure for checking. 181
5.5.2 Advance to Heads of Departments and outside
bodies.
182
5.5.2.1 Types of Advances. 182
5.5.2.1.
1
Permanent Advances 182
5.5.2.1.
2
Temporary Advances. 183
5.5.2.1.
3
Advances towards Payment of Deposits. 183 to 184
5.5.3 Subsidies to Canteen Contractor (Payment,
ESIC, P.F., L.L.W.F., P.T.)
185
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5.5.4 Bills towards Accident claims payable from the
Third Party Insurance Fund.
185 to 188
5.5.4.1 Procedure for checking. 188 to 189
5.6 Workmen’s Compensation Clerk. 189
5.6.1 Workmen’s Compensation Bills. 189 to 190
5.6.1.1 Workmen’s Compensation Act 1923 –
(Salient Features)
190 to 197
5.6.1.2 Procedure for Checking 197-198
5.6.2 Renewal of Licence fees of Bus Conductor. 198
5.6.2.1 Procedure in the Undertaking. 199
5.6.3 Refund of Returned Money Orders. 199 to 200
5.6.4 Bills for Payment of amount deposited in Misc.
Suspense A/c.
200
517

5.6.4.1 Procedure for checking. 201
5.6.5 Payment against Cancelled cheques. 201 to 202
5.7. Medical Reimbursement Clerk 202
5.7.1 Scrutiny of Proposals for Medical Assistance 202 to 214
Scheme for Members of staff and their family
members and certifying bills for
5.8
reimbursement of Medical expenditure.
Imprest Clerk 214
5.8.1 Imprest Recoupment bills. 214 to 216
5.8.1.1 Procedure for checking. 216 to 217
5.8.2 Bills under S.R. 4.4.10 217 to 218
5.8.2.1 Payments under S.R. 4.4.10 219
5.8.2.2 Procedure for checking payments in respect of
extraordinary leave.
219 to 220
5.9 Scholarship Payment Clerk 220
5.9.1 P.F. Advance (Refundable) 221
5.9.1.1 Procedure for Checking 221 to 222
5.9.2 Provident Fund Advance Recoupment Bills. 222 to 223
5.9.2.1 Procedure for checking. 223
5.9.3 Outward Bill Deposits 223
5.9.3.1 Procedures for Checking 223 to 224
5.9.4 Earnest Money Deposits 224 to 227
5.9.5 Security Deposit 227
5.9.5.1 Mode of Payment 228
5.9.5.2 Procedure for Checking 228 to 230
5.9.6 Scholarship and Monetary Assistance Bills 230
5.9.6.1 Scholarship Rules 231 to 235
5.9.6.2 Procedure for Checking 235 to 236
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Sr. No. Subject Page No.
5.9.7 Refund Bills of Deposits of Vacated Quarters. 236 to 237
5.9.8 Advance Payment to Bank for ECS Salary
Payment.
237
5.9.9 Refund Bills of Conductors training Depot. 237 to 238
5.9.10 Bills towards Accident Claims Payable from
the Third Party Insurance Fund.
238 to 240
5.9.10.1 Procedure for checking. 240 to 241
5.10 Miscellaneous Payment Clerk 241 to 242
5.10.1 Miscellaneous Bills. 242
5.10.2 Payment of Meal Allowance 242 to 244
5.10.2.1 Procedure for Checking. 245 to 246
5.10.3 Payment for outside parties. 246
5.10.4 Payment to the Officers / staff through Bills. 247
5.10.5 Payment to the Solicitors and Advocates 247
518

5.10.6 Income Tax Payment bills. 247
5.10.7 P.F. Inspection Charges to RPFC 247 to 248
5.10.8 P.F. and Gratuity Advance to P.F. 248
5.10.9
Department
Payment Towards NCPF 248
5.11 Deputation Clerk 249
5.11.1 Scrutiny of Deputation Proposals 249
5.11.1.1 Procedure for Deputation of Employees /
officers.
249 to 250
5.11.1.2 Procedure for training of officers of the
Undertaking in foreign country / countries.
250 to 252
5.11.2 Payment of Deputation and Daily Allowance. 252 to 253
5.11.3 Distribution of Dispatch 253
5.12 Periodical Payment Clerk 253 to 254
5.12.1 Procedure for Checking 254 to 255
5.12.2 Electricity Bills 255
5.12.3 Subscription to Books and Periodicals. 255
5.12.4 Maintenance charges for office equipments 255
5.12.5 Bulk purchase of energy from Tata 256
5.12.6 All Pay Sheet Deductions 256 to 257
5.12.6 Widow Labour Payment 257
5.12.7 MMC License Fee, Permit Fee 258
5.12.9 Uniform payment to Ladies Sepoy 258
5.12.10 Passenger Tax and Nutrition Surcharge 258 to 259
6 REVENUE AUDIT SECTION 260
Revenue Audit (Cash & Outward Bill)
Section
6.1 Establishmnt 260
:: (x) ::
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6.2 Objectives 260 to 261
6.3 Responsibilities 261 to 262
6.4 Location 262
6.5 Organization 262
6.5.1 Supervisor (Cash) 262
6.5.2 Supervisor (Bills) 263
6.6 Cash Sub-Section - Procedure 263
6.6.1 Working of Cash Department 263 to 267
6.6.2 Audit Procedure 267
6.6.2.1 Receipts 267 to 268
6.6.2.2 Stock of Receipt Books 268 to 270
6.6.2.3 Receipts with Remittance Slips 270
6.6.2.4 Departmental Remittance Slips 270 to 271
6.6.2.5 Remittance Challans 271
6.6.2.6 Consolidated Remittance Slip 271
519

6.6.2.7 Daily Cash Summary 271
6.6.2.8 Dishonoured Cheques Register 272
-do Entries in the Register 272
-do- Recoupment 272
-do- Debit Advice 272
-do- Physical Check 273
6.6.2.9 P.F.Despatch Book 273
6.6.2.10 Payments received through Post 273 to 274
6.6.2.11 Banking of the amount 274 to 275
6.6.2.12 Deposit Registers 275
6.6.2.13 Shortage and Excess Register 275
-do- Recovery of Shortages 275to 276
6.6.2.14 Advance Receipts Register 277
6.6.2.15 Acceptance Letters 277
6.6.2.16 Cheques Issued Statement 277
6.6.2.17 Register of Cheques drawn in Supdt. Cash’s
favour
278
6.6.2.18 Postal Receipts for Amounts Remitted by
Money Order
278
6.6.2.19 Postage Register 278
6.6.2.20 Unpaid Wages (Procedure for Temporary / 278 to 280
Newly Recruited Staff / Officers).
6.6.2.21 Unpaid Wages 280 to 282
6.6.3 Reconciliation Statements 282 to 283
6.6.3.1 State Bank of India (H.O) 283 to 286
6.6.3.2 State Bank of India (Dadar) / Bank of
Maharashtra (Dadar)
286
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6.6.3.3 Bank of India (Provident Fund) 286 to 287
6.6.3.4 Bank of India (Motor Vehicle Third Party
Insurance Fund)
287
6.6.3.5 Departmental Equipment on Hire 287
6.7 D.E.A. Deposit Register 287 to 288
6.7.1 Deposit Refund bills. 288
6.7.2 Revenue Stamp Register and Recoupment
Bill
288
6.7.3 Annual Reconciliation Statements 288 to 289
6.7.4 Charges for work done for outside party 289
-do- Basis 289
OUTWARD BILLS AUDIT SUB-SECTION: 290
6.8 Staff 290
6.8.1 Objectives 290 to 291
6.8.2 Audit Procedure 291
520

6.8.2.1 Checking of Rent of Officers’ Quarters 291 to 294
6.8.2.2 Rent to be recovered in respect of shops or
for any other premises let out.
294 to 295
6.8.3 Monthly Garaging and Servicing charges for
Officers cars.
295 to 296
6.8.4 Furniture hire charges recoverable from 296 to 297
6.8.5
Officers residing in Undertaking’s Quarters.
Hire charges for any movable property like
Transformers etc. hired to outside parties.
297
6.8.6 Petrol Requisitions of officers 297
6.8.7 Sale of Scrap and other material sold to 298 to 299
merchants.
6.8.7.1 Procedure: Disposals by Auction 299 to 300
6.8.7.2 Procedure – Sales Tenders 300 to 301
6.8.7.3 Checking of OB Memo for scrap materials 302
6.8.7.4 Bills in respect of commissions payable to
auctioneers.
302
6.8.8 Sales Tender Register 302
6.8.8.1 Advertisement on buses and shelters. 303 to 304
6.8.8.2 Advertisement on hoardings. 304
6.8.8.3 Advertisement on Kiosks 304 to 305
6.8.8.4 Advertisement of Bus tickets 305
6.8.9 Checking and Certification of OB Memo. 305 to 306
6.8.9.1 MES/Men-OB Memo 307
6.8.9.2 TR & TG – OB Memo 307 to 309
6.8.9.3 B, BG/APP. OB Memo 309 to 310
6.8.9.4 B.G. OB Memo 310 to 311
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6.8.9.5 D. OB Memo 311 to 312
-do- A) Charges for Week days (After 5.00 P.M.) 312
-do- B) Charges for Saturday, Sunday and
Holidays.
312 to 313
-do- C) Charges for Week days (After 5.00 P.M.) 313
-do- D) Charges for Saturday, Sunday and
313 to 314
Holidays.
6.8.9.6 MRE – OB Memo 314
6.8.9.7 O.A.Telephone – OB Memo 314 to 315
6.8.9.8 CWO – OB Memo 315
6.8.9.10 OB – OB Memo 315 to 316
6.8.9.11 Building (S) & (N) – OB Memo 316
6.8.9.12 MMBS – OB Memo 316 to 317
6.8.9.13 GS – OB Memo 317 to 318
521

6.8.9.14 SDR(S) and SDR(N) OB Memo 318
6.8.9.15 SDS/SDN – OB memo 318 to 320
-do- Meter Connection Fee 320
6.8.9.16 DEMN – OB Memo 320 to 321
6.8.9.17 DEEN & DEES – OB Memo 321
6.8.9.18 Advertisement – OB Memo 321
6.8.10 Checking of Estimates 321 to 322
6.8.11 Checking of Schedules 322
6.8.11.1 Schedule of charges for Reserved Buses 322
6.8.11.2 Schedule of Transportation Engineering 322 to 323
6.8.11.3
Department
Schedule of Supply Branch 323
-do- Basis 323
-do- Labour 323 to 324
6.8.11.4 Schedule of charge for hire of movable 324
properties such as Transformers,
6.8.11.5
Switchgears, etc.
Schedule of Charges for Street Lighting 324 to 325
6.8.11.6 Schedule of charges for hire of conference
hall and other equipment.
325
6.8.12 Checking of B.R. Allocation Register with
O.B. Memo
326
6.8.13 Checking of monthly J.E. Advices received
from OAOB
326
6.8.14 Bills Receivable Register & Register of OAOB 327
6.8.15 Passenger Tax on Reserved Buses 327
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Sr. No. Subject Page No.
6.8.16 Certification
refund bills.
of recoveries made through 327
6.8.17 Scrutiny and check of Draft Committee Notes
in respect of sale of scrap materials.
328
7 TICKET AND CASH AUDIT SETCION: 329
7.1 Establishment 329
7.2 Location 329
73 Responsibilities 329 to 330
7.4 Working of the Ticket & Cash Department. 330
7.4.1 Functions 330
7.4.2 Organization 330 to 331
7.4.3 Work At Depot 331 to 332
7.4.4 Sub Sections at the Depot 332
7.4.5 A) Safe Section 332
-do- B) Ticket Section 332 to 333
522

-do- C) Accounts Section 333 to 334
-do- D) Other Imprest Jobs 334 to 345
7.4.6 Functions at Central Cash Room 335
7.5 Audit Procedure 335
7.5.1 Conductors’ Memo with Window Cash Books 335
7.5.2 Window Cash Book Summary 336
7.5.3 Checking continuity of Tickets sold 336
7.5.4 Block Issue Register and Balance Book 336
7.5.5 Perpetual Inventory 336 to 337
7.5.6 Chowky Slips and Box Accounts Files 337
7.5.7 Returned Deficiency 337 to 338
7.5.8 Credit Slips, cancelled tickets and suspended 338
Box Register.
7.5.9 Cash Verification 339
7.6 Audit Procedure followed at H.O. Wadala 339
7.6.1 Cash Summary 339
7.6.2 Deposit of earning in the State Bank of India 340
and other Banks:
7.6.3 Shortages/Bad coins 340
7.6.4 Checking Remittance Slips 340
7.6.5 Control Registers 341
7.6.6 Bills 341 to 342
7.6.7 Monthly Earnings Register 342
7.6.8 Central Cash Room 342 to 343
7.6.9 Stock Take of fake tickets 343
7.7 Other Work 344
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7.7.1 APF Receipts and Register 344
7.7.2 Receipts with Remittance Slips 344
7.7.3 Imprest Register with Vouchers and Bills. 344 to 345
7.7.4 Checking of Bonus paid to the staff under
various Incentive Bonus Schemes.
345 347
8 CONSUMERS AUDIT SECTON: 348
8.1 Establishment 348
8.2 Objectives 348 to 349
8.3 Responsibilities 349 to 354
8.4 Procedure in the Undertaking –
354 to 355
Working of the Consumers Department
8.4.1 New Connections. 355
8.4.2 Reading Files 356
8.4.3 Ledgers 356
523

8.4.4 Despatch of Bills 356
8.4.5 Disconnection of Supply 356 to 357
8.4.6 Recovery of Outstanding amounts 357 to 358
8.4.7 Receipts of Electricity Bills 358 to 359
8.4.8 Deposit of the Collections in Cash 359
Department
8.4.9 Monthly summaries 359 to 360
8.4.10 Annual Reconciliation Statements 360 to 361
8.5 Location and Organization 361
8.6 Functions 361
-do- Daily items & Weekly items 361 to 362
-do- Monthly items 362
-do- Items checked as and when submitted 362
-do- Half-yearly items 363
-do- Annual items 363
8.7 Procedure 363
8.7.1 Test Check of Differencing and comparing of
units consumed
363 to 365
8.7.2 Checking of Hand written receipts passed by
Mobile Van Collectors.
365 to 366
8.7.3 Checking receipts passed for remittances 366
received by post
8.7.3.1 Checking of Statement of collections by the
Banks authorized to receipt E.S. Bills.
:: (xv) ::
366 to 367
Sr. No. Subject Page No.
8.7.4 Verification of readings as registered on
National Cash Registers at various Receiving
Centres.
368
8.7.5 Checking of completed Receipt Books 368 to 369
8.7.6 Checking of Posting of Receipts in the
Ledgers
369
8.7.7 Temporary Illumination Accounts 369 to 370
8.7.8 Checking of Outstanding Debit Slips 370 to 371
8.7.9 Checking of Unposted Receipts Register 372 to 373
8.7.10
(Suspense Register).
Test check on number of months shown as
arrears of the Ledgers
373
8.7.11 Agreemental Account : 100% 373
8.7.12 Checking of Consumers Deposit Register
with Receipts.
373 to 375
524

8.7.13 Checking of Consumers Deposit and other
Refund Bills
375
8.7.13.1 Consumers Deposit Refund Bills. 375 to 376
8.7.13.2 Procedure for Refund of Excess Security
Deposit.
376 to 377
8.7.13.3 Outstanding Credit Refund Bills 377 to 378
8.7.13.4 Refund of Excess amount lying as Credit
Balance against the Consumers Electricity
Bills.
378
8.7.13.5 Refund Bills in respect of Meter Connection
Fee, service line charges.
379
8.7.14 Checking of Revenue Stamp Recoupment
Bills
379 to 380
8.7.15 Scrutiny of Reading files 380
8.7.15.1 Amendment of Electricity Bills for 380 to 381
8.7.16
Conventional Meters.
Checking of Connection Order Registers of 381 to 382
the Distribution and Commercial Department
8.7.17 Checking of Connection Orders with reading
folio.
382
8.17.18 Checking of Agreemental Accounts Bills. 382 to 384
8.7.19 Checking of Deposit Adjustment Register. 384 to 385
8.7.20 Recovery of cost of damage/burnt/stolen
meter.
385
8.7.21 Checking
Register.
of Adjustment and Allowance 385
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8.7.22 Checking of debit and credit notes and their
postings in the ledger.
386
8.7.23 Credit Slips 386
8.7.24 Checking of Disconnection Book for Nonpayment.
387
8.7.25 Checking of Disconnection Book for nonoccupation.
387 to 388
8.7.26 Checking of Outstanding Debit Slips and 388 to 389
Disconnected Consumers Ledger Register.
8.7.27 Checking of items in Disconnected 389
Consumer
register.
Ledger Register to current
8.7.28 Checking of Disconnected Consumers 389
8.7.29
Ledger Payment Register
Checking of Bad Debts Register 389 to 390
8.7.30 Checking of Electricity Duty Exemption
Register
390
8.7.31 Checking of monthly summaries 390 to 391
525

8.7.32 Checking of Electricity duty Bills 391 to 393
8.7.33 Checking of Statistical Register 393
8.7.34 Physical
cheques.
verification of dishonoured 393 to 394
8.7.35 Physical verification of Stock of unused
Receipt Books.
394 to 395
8.7.36 Checking of Annual Reconciliation Advices 395
8.7.36.1 Reconciliation Statement of Balance of
Consumers Deposit on 31st 395 to 396
8.7.36.2
March of every
year
I.D. Regarding Interest accrued on Deposits. 396 to 397
8.7.36.3 J/E. in respect of adjustment of Consumers
Department.
397
8.7.36.4 J/E in respect of adjustment of interest 397 to 398
8.7.36.5 Advice – regarding : Outstanding Interest 398
8.7.36.6 J/E. Advice regarding outstanding Cedit
interest transferred to Revenue.
398
8.7.36.7 Reconciliation of Deposit Interest Account: 399
8.7.36.8 Reconciliation Statement of E.D. transferred
to D.C.L.
399
8.7.36.9 Advice regarding closing balances of 399
outstanding credit
8.7.36.10 Statement of excess amount deposited by
banks
400
8.7.36.11 J/E Advice regarding Recovery of Bad Debts. 400
8.7.36.12 J/E Advice regarding Law Charges 401
:: (xvii) ::
Sr. No. Subject Page No.
8.7.36.13 Closing Balances of Suspense Register.
Statement of amount transferred to Revenue.
401 to 402
8.7.37 Advices regarding meters installed but not
connected.
402
8.7.38 Checking of Cancelled Receipt Register with
cancelled receipts.
402 to 403
8.7.39 Checking of ‘Register of Wrong Receipts’ 403
8.8 Debit/Credit of Electronics Meters. 404
8.8.1 Checking of Debit/Credit Notes of Electronics
Meter and their postings in the ledger.
404
8.9 Amendment of Electronics Meter
Checking of Amendment Bills of Electronics
404 to 405
Meters prepared by Energy Audit
9
Department.
VIGILANCE AUDIT SECTION: 406
526

9.1 Establishment 406
9.2 Objectives & Responsibilities of Vigilance
Audit Section
406
9.3 Procedure 406 to 407
9.3.1 Checking the Payment of Casual Labourers. 408
10 ASSESSMENT AUDIT SECITON. 409
10.1 Assessment of Undertaking’s properties. 409
10.2 Responsibilities 409
10.3 Procedure 409 to 411
:: (xviii) ::
SUBJECT-WISE (ALPHABETICAL) INDEX TO M.M.C. ACT, 1888, RELEVANT
PORTIONS PERTAINING TO THE UNDERTAKING.
SUBJECT SECTION
Absence: Leave of, to the General Manager 60 B
Absence: Leave of, to Officers and Servants 460 X
Access to works: Power of 460 B
Accounts: Audit and Scrutiny of, by the Municipal
Chief Auditor and the Standing Committee.
135
136
137
137A
Accounts: Special Audit of 138
Accounts : Statement of 460 NN
Accounts: Undertaking’s 460 MM
Acquisition of Immovable Property by Agreement 460 O
Acquisition of Immovable Property not by Agreement 460 P
527

Acting appointments 460 Y
Addition Grants or Increases in Grants 131
Administration Report 460 NN
Adoption of Budget Estimates 129
Advertisements of Contracts 460 M
Agreement – Acquisition of Immovable Property by 460 O
Agreement – Acquisition of Immoveable Property not by 460 P
Amounts covered by Budget Grants 460 DD
Amounts not covered by Budget Grants 460 DD
Amounts not covered by Budget grants 460 FF
Annual Budget Estimates 125
Annual Payment to Municipal Fund 460 KK
Appeals in respect of Undertaking’s Property 105 E
Appointment of the General Manager 60 A
Appointment of Sub-Committee by the Committee 50 G
Appointments: Acting 460 Y
Appointments: Manner of making 80 B
Appointments: Power of making 80 A
Appointments: Power of making – Officers and Servants 460 U
Appointments: Temoporary 85 A
Arrears: By way of Rent or Damages, Recovery of 105 C
Attendance of Committee Members: Fees for 50 F
Audit and Scrutiny of Accounts by the Municipal Chief
Auditor and the Standing Committee.
:: (xix) ::
135
136
137
137A
SUBJECT SECTION
Audit and Scrutiny of Accounts : Special 138
Authorities: Municipal, under this act 4
Balance, Surplus: Disposal of 460 LL
BEST Fund: Constitution of 460 Z
Balance, Surplus: Disposal of 460 LL
Balance, Surplus: Payment to Municipal fund 460 KK
Bombay: Deposit of monies out of 460 CC
Budget Estimates: Adoption of 129
Budget Estimates: Annual 125
Budget Estimates of Expenditure & Icome 126 A
Budget Estimates: Preparation of 126 B
Budget Grants: Amounts covered by, to bepaid 460 DD
Budget Grants: Amounts not covered by, Procedure for
payment.
460 FF
Budget Grants: Reductions or Transfers of 133
Buildings or other works interfering with the works of
the Undertaking.
460 G
528

Chairman : Committee 50 D
Charges of Electricity: Levy of 460 I
Charges and Fares for Transport: levy 460 H
Checks by Committee on Expenditure 460 EE
Civil Court: Power of, to the General Manager in
respect of Undertaking’s property.
Claims: Institution and Withdrawal of 517
Commissioner: Special Function of the Municipal 64
Committee: Chairman of 50 D
Committee : Checks on Expenditure by 460 EE
Committee: Constitution of 50
Committee: Disqualification of a member of 50 B
Committee: Fees for attendance to Members of 50 F
Committee: Filling of vancancies in 50 C
Committee: Meetings of 50 E
Committee Proceedings: Extract of – to the Corporation 65
Committee: Sub Committee appointed by 50 G
Committee: Term of Office of 50 A
Compensation for Damages: Payment of 501
Compensation from offenders 502
Compensation in case of Dispute: Recovery of 503
504
505
506
Contracts: Advertisements of 460 M
Contracts: Making of 460 K
Contracts: Mode of Executing 460 L
:: (xx) ::
SUBJECT SECTION
Contracts: Security for due performance of 460 N
Construction of BEST Fund 460 Z
Construction of Committee 50
Corporation: Discretionary Powers of 63 jj a
63 jj b
63 jj c
Corporation: Extracts of Committee Proceedings to 65
Corporation: Sanction of, for Expenditure by 67 b
Court: Powers of Civil, to the General Manager in
respect of Undertaking’s Property.
105 E
Creation of Temporary Posts 460 %
Damages: Payment of Compensation for 501
Damages or Rent as arrears : Power to recover in
105 C
respect of Undertaking’s
Property.
529

Delegation of Powers of the General Manager 68 B
Deposit of Monies out of Mumbai 460 CC
Disciplinary
dismissing
Powers of suspending, punishing, 460 W
Discretionary Powers of the Corporation. 63 jj a
63 jj b
63 jj c
Dismissing: Disciplinary Powers for 460 W
Disposal of Property: Movable and Immovable 460 Q
Disposal of Surplus Balance of Revenue 460 LL
Dispute: Recovery of Compensation in case of 503
504
505
506
Disqualification of the General Manager 60 C
Disqualification of a Member of the Committee 50 B
Due performance of contracts, security for 460 N
Duties of the Corporation: Discretionary 63 jj a
63 jj b
63 jj c
Electricity Charges: Levy of 460 L
Employees: Recovery of rent from wages of, in respect
of Undertaking’s property.
105 D
Establishment Schedule 460 R, 460 S
Estimates: Adoption of Budget 129
Estimates: Annual Budget 125
Estimates: Budget, Preparation of 126 B
:: (xxi) ::
SUBJECT SECTION
Estimates of Expenditure and Income 126 A
Expenditure: Checks by Committee on 460 EE
Expenditure: Sanction of the Corporation of 67 B
Expenditure and Income: Estimates of 126 A
Expenditure and Income: Readjustment of 134
Execution of Contracts: Mode of 460 L
Extracts of Committee Proceedings to the Corporation. 65
Fares and Charges for Transport: Levy of 460 N
Fees to Committee Members for attendance 50 F
Filling of vacancies in the Committee 50 C
Final Annual Payment to Municipal Fund 460 KK
Functions: Special, of the Municipal Commissioner 64
Fund: Constitution of BEST 460 Z
Fund: Deposit out of Mumbai of 460 CC
Fund: Disposal of Surplus Balance of Revenue 460 LL
530

Fund: Final Annual Payment to Municipal 460 KK
Fund: To be drawn against, Procedure for 460 BB
Fund: General Manager to Receive Payments and
Deposit into BEST
460 AA
Fund: Payment out of Surplus Balance –
Fixed amount to Municipal
460 KK
Funds: Investment of Suplus 460 JJ
Funds to be applied: purpose for 460 GG
General Manager: Appointment of 60 A
General Manager: Delegation of Powers of 68 B
General Manager: Disqualification of 60 C
General Manager: Leave of Absence to 60 B
General Manager: Management of the Undertaking 460 A
General Manager: Powers of Civil Court to in respect of
Undertaking’s property.
105 F
General Manager: Special Functions of 64
General Manager: Suit against the, Protection Against 527
General Manager: to produce documents to the
Corporation and give information to
the Commissioner.
66
Grants: Additional or increase in 131
Grants: Amounts covered by, to be paid 460 DD
Grants: Amounts not covered by, how to be paid 460 FF
Grants: Reduction in or transfers of 133
Increase in or additional grants 131
Immovable Property: Acquisition of, by Agreement 460 O
:: (xxii) ::
SUBJECT SECTION
Immovable Property: Acquisition of, when not by
Agreement
460 P
Immovable and Movable Property: Disposal of 460 Q
Income & Expenditure: Estimate of 126 A
Income & Expenditure: Readjustment of 134
Increase in grants or additional grants 131
Institution and Withdrawal of claims 517
Institution of Suit against the General Manager:
Protection Against
527
Investment of Surplus Funds 460 JJ
Leave of absence to the General Manager 60 B
Leave of Absence to Officers and servants 460 X
Legal: Appeals, Undertaking’s property 105 F
Legal: Civil Court: General Manager to have powers of
in respect of Undertaking’s property.
105 E
Legal: Claims, Institution and withdrawal of 517
Legal: Evict persons, power to in respect of
Undertaking’s property
105 B
531

Legal: Orders, Finality of in respect of Undertaking’s
Property
105 E
Legal: Police to co-operate 516
Legal: Power to make regulation in respect of
Undertaking’s property
105 H
Payment of amount not covered by a Budget Grant-
Procedure for
460 FF
Payment of compensation for damages 501
Payment from Surplus Balance of Revenue 460 LL
Payment of Fees to Committee Members for attendance 50 F
Payments: General Manager to receive and deposit 460 AA
Paysheet, recovery of rent through 150 D
Performance of contract, Security for due 460 N
Police to regulate traffic 460 OO
Police to co-operate in legal proceedings. 516
Post of General Manager: Appointment to 60 A
Post of General Manager: Disqualification for 60 C
Posts contained in the Establishment Schedule 460 R
460 S
Posts: Creation of Temporary 460 T
Posts of Officers and servants: Power of Appointments 460 U
To
50 A
Power: Appointments of Officers and servants 460 U
Power of Access to work 460 B
Powers of Civil Court to the General Manager relating
to Undertaking’s property
105 E
Powers: Delegation of, of the General Manager’s 68 B
:: (xxiii) ::
SUBJECT SECTION
Powers: Disciplinary, for suspending, punishing, and
dismissing.
460 W
Powers: Discretionary, of the Corporation 63 jj a
63 jj b
63 jj c
Power of making appointments 80 A
Power to renew or repair works 460 C
Preparation of Budget Estimates 126 B
Procedure for drawing against Fund 460 BB
Proceedings: Extracts of Committee, to the Corporation 65
Proceedings: Legal – Claims, Institution and withdrawal
of
517
Proceedings: Legal – Institution of Suit against the
General Manager: Protection against.
527
Proceedings Legal: Police to co-operate in 516
Property : Acquisition of movable and immovable
460 O
property by Agreement and not by
460 P
532

Agreement
Property : Appeals in respect of the Undertakings 105 F
Property : Civil Courts in respect of the Undertaking’s
power of, to the General Manager.
105 E
Property : Disposal of movable and immovable 460 Q
Property : Evict person, powers to, from Undertaking’s 105 B
Property : Finality of orders in respect of 105 E
Property : Recovery rent or damages as arrears in
respect of Undertaking’s property, powers to
105 C
Property : Recover rent from wages of employees in
respect of Undertaking’s property
105 D
Report: Administration 460 NN
Restriction of Building or other Acts interfering with
works of the Undertaking.
460 G
Revenue: Disposal of balance of surplus of 460 LL
Sanction of Expenditure by the Committee 67 B
Schedule: Establishment 460 R
460S
Scrutiny and Audit of Accounts by the Municipal Chief 135
Auditor and the Standing Committee
136
137
137 A
Security of due performance of contracts 460 N
Servants: Leave of absence to officers and 460 X
Servants & Officers – Making of Appointments 460 U
Service Regulations 460 V
Special Audit of Accounts 138
:: (xxiv) ::
SUBJECT SECTION
Special Functions of the General Manager 64
Special Functions of the Municipal Commissioner 64
Standing Committee and Municipal Chief Auditor –
Audit and scrutiny of Accounts by
135
136
137
137 A
Statement of Accounts 460 NN
Sub-Committee appointed by the Committee 50 G
Property: Regulations in respect of, power to 105 H
Protection against Institution of Suit against the
General Manager
527
Public Servants: Officers and servants are 521
Purpose: Funds to be applied for 460 GG
Punishing: Disciplinary powers for 460 W
Readjustment of Income and Expenditure 134
533

Recovery of compensation in case of dispute 503
504
505
506
Recovery of Rent from Wages of Employees in respect of
Undertaking’s property.
105 D
Recovery of Rent or damages as Arrears in respect of
Undertaking’s property: Power to
105 C
Reductions or Transfers of Budget Grants 133
Regulate: Police to, Traffic 460 OO
Regulations: Power to make in respect of Undertaking’s
Property
150 H
Regulations: Service 460 V
Renew and Repair Works: Power to 460 C
Rent from wages of employees in respect of 105 D
Undertaking’s Property: Power of recover
Rent or Damages in respect of Undertaking’s Premises:
Power to recover
105 C
Legal: Public Servants – Officers and Servants of the
Undertaking
521
Legal: Recovery Rent from wages of employees in
respect of Undertaking’s property
105 D
Legal: Recovery rent or damages as arrears in respect 105 C
of Undertaking’s property
Levy of Charges for Electricity 460 L
Levy of fares and charges for transport 460 H
Making of Appointments: Manner of 80 B
:: (xxv) ::
SUBJECT SECTION
Making of Appointments: Power of 80 A
Making of Appointments: Power for, in respect of
Officers and Servants.
460 U
Making of Contracts: 460 K
Manner of Making Appointment 80 B
Management of Undertaking by the General Manager 460 A
Meetings of Committee 50 E
Member of Committee: Disqualification of 50 B
Member of Committee: Fees to 50 F
Miscellaneous Authority under this Act 4
Miscellaneous: Compensation for damages, Payment
Of
501
Miscellaneous: Compensation for offenders 502
Miscellaneous: Compensation in case of dispute,
503
recovery of
504
505
506
Miscellaneous: Institution of Suit against the General 527
534

Manager, protection against
Miscellaneous: Police to regulate traffic 460 OO
Miscellaneous: Police to co-operate in legal
proceedings
516
Miscellaneous: Public servants, officers and servants 521
Modes of executing contracts 460 L
Monies: Deposit of, Outside Mumbai 460 CC
Movable property – disposal of 460 Q
Municipal Authority under this Act 4
Municipal Chief Auditor & Standing Committee – Audit 135
and scrutiny of accounts by
136
137
137 A
Municipal Commissioner: Special Function of 64
Municipal Fund: Annual payment to 460 KK
Offenders: Compensation from 502
Office: Term of, of Committee 50 A
Officers and Servants: Power of Appointment of 460 U
Officers: Leave of Absence to servants and 460 X
Orders: Finality of, in respect of Undertaking’s
property
105 G
Payment Annual to Municipal Fund 460 KK
Payment of amount covered by Budget grant 460 DD
Suit against the General Manager: Institution of –
Protection against
527
Surplus Balance: Disposal of 460 LL
:: (xxvi) ::
SUBJECT SECTION
Surplus Balance: Payment of Fixed Annual Payment to
the Municipal Fund
460 KK
Surplus Funds: Investment of 460 JJ
Suspending: Disciplinary Power for 460 W
Taxation Chapter VIII
Temporary Appoinments 85 A
Temporary Posts: Creation of 460 T
Term of Office of Committee 50 A
Transfers or Reduction in Budget grants 133
Transport Fares and charges: Levy of 460 H
Undertaking’s Account 460 MM
Undertaking’s Power to recovery rent from employees 105 D
Undertaking’s Management by the General Manager 460 A
Undertaking’s Property: Appeals in respect of –
All Powers of the Civil Court to
105 E
535

the General Manager.
Undertaking’s work: Restriction on Building or other
works interfering with
460 G
Vacancies in Committee: Filling of 50 C
Wages of Employees: Recovery of Rent through 105 D
Paysheets in respect of Undertaking’s property
Withdrawal and Institution of Claims 517
Works: Power of Access to 60 B
Works: Power for Renewing of , Repairs to 460 C
Works of Undertaking: Restriction on Building or other
Acts interfering with
460 G
1.1
Definition
INTRODUCTION
1 In early days, Internal Audit confined itself to checking
petty cash transaction and later on to the accounting
aspect of the Undertaking’s Business. However, gradually
as the Commercial and Industrial Development started;
the roll of an Internal Audit automatically expanded to
cover up auditing of various transactions and to increase
the productivity, decrease cost and obtain better results
on the capital investment, by giving valuable suggestions
during the force of Audit. The responsibility of Internal
Audit thus, is increase tremendously and is an important
tool of management to keep a close control as the
business activities carried out by the management. Thus
the Internal Audit now operates in non-accounting fields
also.
The modern definition of Internal Auditing is that “Internal
Auditing is more than mere mathematical checking or
routine examination of Accounts. It comprises a complete
intracompany financial and operation review”.
Internal Auditing is an independent appraisal activity
within an organization for review of the accounting,
financial and other operations as a basis for protective
and constructive service to Management. Its functions by
majoring and evaluating effectiveness of types of controls
and though it primarily deals with accounting and
536

1.2
Objective
1.3
Functions
1.4
Internal
and
Statutory
Audit
1.5
Personal
Relations
financial matters. It also deals with matters of an
operating nature.
The overall objectives of Internal Auditing is to assist
management, including heads of Departments/Branches
in the effective discharge of their responsibilities by
furnishing objective analysis, appraisal, recommendations
and pertinent comments of activities reviewed.
From the above, it is apparent that the functions of
Internal Audit are reviewal and appraisal of management
policies, plans and procedure and evaluation of their
performances apart from accounting functions and having
reviewed, to report to management executives the quality
of performance or short comings in any area of operation.
Therefore, Audit must be the basis of service to
management resulting in economies on various activities
of the organization.
Internal audit is vastly different from Statutory Audit; the
former is appointed by Management, the later, in public
limited company, as required by statutes. Internal Audit
is a continuous audit through out the year and carries out
not only book audit but also reviews policies, plans,
procedures, spot checks on staff working at various size
and ensures proper utilization of main and materials. On
the other hand Statutory Audit carry out book audit once
a year for certifying profit and loss account and the
balance sheet. The Internal Auditor is an employee like
any other in the organization and is responsible to
management directly unlike Statutory Auditor who reports
to the share holders.
In case of the Undertaking Municipal Chief Auditor (MCA)
is the Statutory Auditor who is suppose to audit the
accounts of the Undertaking as well as the other business
transaction of the Undertaking.
In the process of appraisal, deficiencies in working which
may include weak controls, avoidable wastage, fraud,
inefficient methods of operating are likely to be high
lighted.
The Internal Audit Staff in their day to day working should
maintain close and cordial relations with the rest of the
staff to remove any misgivings or apprehensions in their
minds. The Internal Audit staff should not be aggrieved in
case his recommendations are not implemented as it is
but natural, though wrongly so, to consider such
recommendations as unsolicited advice dispensed to all
537

and sundry. The behavioral approach of the Internal
Auditor and his staff should be such as not to pitch
operating personnel in a hostile camp for fight for survival.
Audit staff, therefore, must become aware of the needs,
the personal motivations and objectives of others to
minimize frictions caused by interaction of audit functions
with operations. They should be their own Public
Relations Officers to project their true image and roll as
helpers and guides to erase the falls image in the minds of
others.
538

1.6
Reports
2
Management
The Internal Auditor’s roll in improving controls,
eliminating wastage and encouraging compliance with
established policies and procedures, entail submission of
critical reports to management. Such reports would bear
better acceptance if he is motivated by the fact that his
services are primarily for the benefit of the department
audited and he should therefore identify himself with the
objective of that department. This can generate cooperation
and in this atmosphere audit work is nearly
completed even before it has began. In doing so, the
Internal Auditor is yet not submissive as he continues to
report his findings to management. The difference is that
before finalizing his report, he discusses the issues
involved with the operating staff, considers their points of
view and then as far as possible, mutually accepted
reports on major areas of improvement in controls and
operating are submitted. This gives a sense of
participation to the operating staff. An Internal Auditor
should not be merely a fault finder but should indicate his
willingness to help by reporting objectively and
constructively with his suggestions/solutions.
Management of the Undertaking
The economical and efficient maintenance, operation,
administration and development of the Undertaking is
managed by the General Manager subject to the
Superintendent of the BEST Committee and Corporation
subject to the restrictions or conditions imposed in
chapter XVI A specifically and other chapters generally of
the Mumbai Municipal Corporation Act (Amendment)
1999.
Under section 460A (2) (a) of the MMC Act, the
Undertaking is required to provide transport facilities for
the conveyance of the public subject to the provisions of
the Motor Vehicles Act, 1939, or any other enactment for
the time being in force and
Under section 460A (2) (b) of the same act, subject to the
provisions of the Electricity Act, 2003 or any other
enactment for the time being in force, the Undertaking is
required to exercise any of the powers of a Licensee
relating to the generation or supply of electrical energy.
539

For providing transport facilities for the conveyance of the
public and exercising any of the powers of a Licensee
relating to the generation or supply of electrical energy the
General Manager subject to the restrictions or conditions
imposed by the MMC Act, may purchase or acquire
materials and equipments, land and buildings, construct
building and works of every descriptions; purchase or take
on lease or higher or otherwise any movable or immovable
property or rights and exercise any of the powers of a
licensee under the Electricity Act, 2003 or of a Licensee
holding a stage carriage permit under the Motor Vehicle
Act, 1939.
3 Authority under which the Internal Audit Department
functions:
Section 78A of the BMC Act provides for the appointment
of the Municipal Chief Auditor and Section 78B(1)
provides for the appointment of staff to work under him to
whom also powers for exercising supervision and control
over them is delegated under Section 78B (2).
Sections 135 to 137 define the functions and scope of the
Municipal Chief Auditor.
Section 138 makes provision for the appointment of an
auditor by the State Government to make special audit of
the municipal accounts including the accounts of the
B.E.S. & T. Undertaking. It also gives him powers that the
Municipal Chief auditor is authorized to exercise.
No such statutory provisions exist in the M.M.C. Act for
the post of an Internal Auditor, his staff, functions and
scope of his authority. The posts of the Internal Auditor
and his staff have been created by the General Manager
under Section 460R like the rest of the staff with the
sanction of the BEST Committee and the Corporation.
The forms of accounts of the Undertaking are approved by
the Committee under Section 460MM. The Internal Audit
Department reports to the General Manager or important
matters and works generally under his superintendence.
540

4 Functions of Internal Audit :
As detailed by the General Manager in his Procedure
Order No. 38 bearing reference IA/43343/69-70 dated
17 th November 1969 the functions of the Internal Audit
Department are to ensure
That routine work is carried out to set rules, procedures
and instructions of Management issued from time to time;
That Books of Accounts are properly maintained and
results tabulated in the forms prescribed duly approve by
the Committee;
That men and material of the Undertaking are used
efficiently and economically;
That financial proprieties are observed in all matters and
overall expenditure incurred is within the budgetary
provisions;
That various transactions, approvals and payments made
are strictly in conformity with the rules governing them;
and
That generally all activities are carried out efficiently and
economically.
The Internal Audit Department carries out its continuous
audit programmes on various activities of the Undertaking
with a view to ensuring the above and audit observations
in respect of the above matters are made and remedial
action is required to be taken by the departments to not
only set right the irregularities pointed out but also that
all precautions are taken to avoid repetition of similar
irregularities thereafter.
The Internal Auditor reports to the General Manger every
year, within three months of the close of the financial
year, all cases of major irregularities or financial
improprieties detected by his department during the
course of continuous audit.
541

5 Organization of the Internal Audit Department
At present Internal Audit Department is headed by the
Asst. General Manager assisted by the Dy. Chief Internal
Auditor/Internal Auditor/Dy. Internal Auditor.
Designation Grade
No. of Posts
Asst. General Manager A-1(Sr.)
1
(Audit)
Dy. Chief Internal Auditor A-2
1
Internal Auditor A-3
1
Dy. Internal Auditor A-4
1
Asst. Internal Auditor A-5
2
Chief Audit Assistant A/GX
2
Spot Auditor A/GIX
1
Stock Verifier A/GIX
1
Sr.Audit Assistant A/GIX
6
Audit Assistant A/GVIII
19
Supervisors A/GVII
19
Stenographer A/GVII
1
Clerks A/GV
542

100
Jamadar A/GII
1
Sepoy A/G
I5
For the sake of Administrative convenience the
department is divided into various sections indicated here
under and there respective functions are described later in
this manual.
(i) Stock Verification
(ii) Spot Audit
(iii) Materials Management Audit
(iv) Accounts Audit
(v) Establishment Audit
(vi) Payment Audit
543

(vii) Revenue Audit
(viii) Ticket & Cash Audit
(ix) Consumers Audit (North & South)
(x) Vigilance Audit
(xi) Assessment Audit
The Administrative headquarters of the Internal
Audit Department are at Head office Colaba.
However, the Consumer Audit (North) Section is
located in the office of the Superintendent Consumers
(North) at Dadar. The office of Ticket & Cash Audit
Section is in the Administrative building at Wadala
Depot and the sub-sections of the T & C Audit
Section work in each of the Traffic Divisions of the
Undertaking at all depots (at present 25 depots).
Likewise the part of Material Management Audit
Section is located in Material Management
Department at Dadar.
Each of the above sections each in the charge of an officer
who maintains direct day to day supervision of Audit
carried out by the staff working under him to ensure that
audit programs, as prescribed, are carried out and to
report to the Senior officers of Internal Audit Department.
The officer in charge of each section is responsible for the
maintenance of proper records and to ensure that
discrepancies noted in the course of continuous audit are
duly rectified and noted to enable the Asst. General
Manager to report to the General Manager all cases of
such major irregularities or financial improprieties
detected by Audit staff.
Whenever any defects or defaults in the working of other
departments are noted, they are reported to the Asst.
General Manager (Internal Audit)/Dy. Chief Internal
Auditor/Internal Auditor and any omissions in the
prescribed internal checks in the Audit Department’s
programs are suitably amended at brought up to date by
Asst. General Manager (Internal Audit).
The Asst. General Manager (Internal Audit)/Dy. Chief
Internal Auditor/Internal Auditor ensures that there is
proper co-ordination in the activities of the various
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sections and responsibilities in the various sections is
delegated to each respective sections and that work is
carried out smoothly and expeditiously in accordance
with audit programs, approved by the Asst. General
Manager (Audit).
**************
STOCK VERIFICATION SECTION
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1. 1. ESTABLISHMENT:-
The Stock Verifier is under the overall supervision and control of the Asst.
General Manager (Audit). He is assisted in the routine work of the section by
such numbers of Audit Assistants (Inspection) as are sanctioned by
Management from time to time.
1.2. OBJECTIVES:-
The objects of the Stock Verification Section are to ensure that –
a) materials purchased accord with descriptions and specifications shown
on Bin Cards;
b) actual balances of materials in stock agree with the balances shown on
Bin Cards;
c) excesses/shortages, if any noticed during the course of verification are
properly investigated and accounted for;
d) materials are stored in a proper manner to ensure that -
i) they do not deteriorate in quality;
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ii) they are safeguarded against thefts and Pilferages,
breakages and damages, etc. and
iii) the floor area or other space allotted for storing the
materials is economically used;
e) non-moving or slow moving items are reported to the A.G.M.(M) to
enable him to take suitable action in respect of the non-recoupment
and/or disposal of such items.
1.3 RESPONSIBILITIES:-
The Stock Verifier and his officers are responsible for –
a) verification of all stores stock items once in the course of the financial
year, including HSD and Petrol at various Depots quarterly/annually,

) test verification of the record of all items or furniture and office
equipment in the Dead Stock Registers maintained by the various
departments in the approved proforma;
c) test verification of tools, plants and machineries recorded in the
various registers maintained there-for in the approved proforma;
d) taking surprise checks on materials received, in the Materials
Management Department in order to ensure that they are in
accordance with the prescribed specifications and exact to quality and
quantity;
e) the overall supervision at the time of delivery and authentication of
delivery of scrapped materials at Scrap Yard.
f) scrutiny of proposals in respect of requirement of Dead Stock/Capital
items to various departments;
g) scrutiny of proposals of Dead Stock/Capital Stock items due for
scrapping/replacement.
h) the verification of Test run at clothing section in respect of printing
paper used for tickets.
i) scrutiny of process forms of the buses to be disposed off “as is where is
basis” as the case may be.
j) CNG Dispenser Reading on 1 st day of every month.
1.4 LOCATION:-
The verification of Stores Stock items is carried out at the following locations
and at such other locations as may be notified by the AG M(A) from time to
time.
a) Supply Stores at Colaba & Wadala.
b) Meter & Relays Stores at Wadala.
c) Grains Shops Stores at
i) Dadar
ii) Oshiwara
d) Clothing Stores at Mumbai Central/Printing press
e) Kussara Stores.
f) Bus Stores at Dadar
g) Workshop Stores at Dadar
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h) General Stores at Dadar
i) CAS Stores at Pathakwadi & Dadar
j) Engg. Sub Stores at various depots
k) Auxiliary stores of Building Dept. at Mumbai Central, Wadala &
Goregaon.
l) Quarterly stock take of HSD Oil and Petrol at various depots.
m) EDP Department (continuous stationery) at Backbay.
n) Medical Stores at Dadar
1.5 PROCEDURE:-
1.5.1 The Stock Verifier prepares a provisional programme of Stock
verification in advance for the ensuing financial year in such a manner
that verification of all materials in each stores is carried out at least
once a year. As verification is to be done by surprise and not on pre-
determination dates known to others, this programme is kept strictly
confidential in order to ensure an element of surprise.
1.5.2 The Stock Verifier and the Audit Assistants (Inspection) attached to this
section are posted at the various stores for stock take through out the
year. At each stores, the Stock Verifier and his officer check the stock
of all items in each particular group. Before the start of stock-take for
the day the stock verification officer enters in the stock verification
register the –
i) L.F. Numbers
ii) Description, and
iii) Bin balances
of the stores proposed to be verified during the course of that day.
1.5.3 The physical verification of items are done in the presence of Stores
Representative, who are arranges for the services of Nawghanies to
assist in counting, measuring or weighing of materials as required.
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549
1.5.4 Each day, before verification takes place, the scales, etc. are adjusted
and checked.
1.5.5 The Stock Verifier/Audit officer personally count, weigh or measure all
items of stores being verified with the assistance of the Nawghanies
where necessary.
1.5.6 The Stock Verifier/Audit officer is not only responsible for verification of
items shown to him but it also responsible that no items are left
unverified. If for any reason whatsoever the stock of certain items are
not be verified during a particular year, the Stock Verifier is required to
put a proposal to that effect for each depot separately mentioning
therein the specific items not proposed to be verified and reasons
therefore. The AGM(A) will consider such proposal and approve them if
expedient.
1.5.7 When it is not possible to complete the count or weighment or
measurement of an item during the day, the stock of such counted,
weighed or measured portion of the material is to keep separate from the
balance not verified.
1.5.8. All materials taken out of racks, etc. by the Auditor are put back into the
racks, etc. and properly arranged and he ensures that this is done.
1.5.9. The stock found by count, measurement and weighment is noted in the
Stock Verification Sheets and initials of the Stores representative are
obtained thereon.
1.5.10. Any wrong classification of Stores or unauthorised stock of stores which
are surplus to requirements or for which there has been no demand for
over a year, provided that such items have not been already reported as
such by the Stores Officers, are to be reported.

550
1.5.11. The Stock Verifier/Audit Assistants reports wherever arrangement for
the safe custody or proper storage of materials against deterioration due
to inclemencies of weather or any other cause or pilferage, etc. are
inadequate.
1.5.12. When a fair result can be obtained in a shorter time by weight or
measurement than by counting, the same is done. In such cases 5% or
100 Nos. of the articles, whichever is less, should be counted, weighed
and the weight of whole stock then be taken and reduced to count by
weight of the sample count, when weighment is made the maximum
quantity which a scale can weigh should be weighed each time.
1.5.13. Measurement or average weighment may be resorted to when there are
heavy balances on hand. To arrive at average weighment, at least 2% in
the case of iron articles, and 10% in the case of other materials or stores
must be weighed; such stock should then be measured by length, area
or cubic contents. The measurement of the entire stock is then taken
and reduced to weight with the data made available by the sample
quantity measured and weighed. If the quantity thus arrived at is
approximately the same as the balance, the latter is accepted as correct,
where a heavy difference is disclosed all figures for measurements and
weighments are to be carefully rechecked and an additional 2% or 10%
(as the case may be) weighed and measured. Any Engineering Hand
Book will give the data for weight and measurements of many common
materials in use in the engineering industries.
1.5.14. Valuable articles such as Tin, Ingots, Mercury, etc. and others must be
wholly weighed, counted, as the case may be, whatever may be the
quantity.
1.5.15. For heavy articles such as M.S. Plates, Beams, etc. the weights given in
BSS or ISS are to be adopted.

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1.5.16. In the case of articles received from manufacturers, where cases are
intact, the weight or number as stated in the Advice of Despatch or
Challans may be taken as correct unless there is a reasonable
apprehension based on certain
data that the net weight/number of the material is lesser than what is
stated on document. In such an event the material may be unpacked
and test checked.
1.5.17 Every large discrepancy found between numerical bin card and actual
balance is to be reported immediately to the A.G.M.(M) by a separate
note with a quick follow up action.
1.5.18 Each completed stock verification sheet with 3 copies are forwarded to
the concerned Heads of Stores for comments on the differences found in
Stock Verification. Explanations for the differences are checked by the
Stock Verifier/Audit Officer in great detail and changes, where
necessary, on acceptance by Audit, are made in the stock differences on
the stock verification sheets.
1.5.19 The differences in the physical stock and the book balance may be due,
interalia, to the following reasons:-
i) Wrong posting of Requisitions on the Bin Cards;
ii) Wrong folio number given to a particular item on the requisition.
iii) Extension mistakes on the Bin card.
iv) Retail issues materials which are received in bulk;
v) Wrong issues of materials which are received in bulk;
vi) Errors in counting, measuring, and weighing etc.
1.5.20 The stock verification sheets must then be endorsed by the Assistant
Internal Auditor and forwarded to Stores Account Section for pricing the
difference. The difference are then valued as per average rate of the item
on the Stores, Ledger Folio.

1.5.21 In case of heavy item such as stock of cable items at Kussara Stores and
some items at Workshop Stores are verified in alternate year.
1.6. RESULTS OF STOCK VERIFICATION:-
1.6.1 After discrepancies have been accepted by the M.M. Department, the
results of the verification should be posted on the Bin Card as under:-
When a physical stock of a Store item verified by actual count,
weighment or measurement tallies with the stock as mentioned on the
Bin Card, the Stock Verifier/Audit officer will make entry in Stock
Verification Stamping (Form B) as “Stock verified and Found Correct”
with his Check No. and date.
1.6.2 In case where the actual stock is found to be in excess of the bin
balance, Stock Verifier/Audit officer will make an entry in Stock
verification on Stamping (Form B) as ‘Excess Quantity.’ with his Check
No. & date.
1.6.3 Where the actual stock is found to be less than Bin balance, Stock
Verifier/Audit officer will make an entry in stock verification stamping
(form B) as ‘Short Quantity.’ with his Check No. & Date.
1.6.4 Simultaneously for these excesses and shortages detected by the stock
verifier/Audit Officer, he will issue Stock Verification Sheet (Form A)
which should be serially numbered, signed and dated by the Stock
Verifier/Audit Officer.
1.6.5 Where satisfactory explanation in respect of deficiencies are not
forthcoming order of the General Manager are then obtained by the
AGM(M) either to write off those items with the approval of the BEST
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Committee or to recover the value of the deficient items from the persons

553
responsible for their loss/damage, etc. provided the responsibility for
loss or damage can be pin-pointed.
1.6.6 After acceptance of all the shortages/excesses by Audit, a Committee
Note is put up by AGM(M) for writing off the shortages and taking on
books the excesses.
1.7. PROCEDURE FOR SCRAPPING MATERIALS OTHER THAN TYRES:-
1.7.1 The Audit Department receives proposals from various departments for
scrapping of assets or items of Dead Stock, Office Equipment, etc. that
are unserviceable but obsolete and not required or damaged beyond
economical repairs. On receipt of such proposal the Stock Verifier or
Audit Officer visits the site where the material is available for inspection.
On satisfying himself that the assets is unserviceable, obsolete or
damaged, beyond economical repairs, he certifies the same for scrapping
and the proposal is recommended for scrapping of items and forwarded
to competent authority for approval.
1.7.2 While inspecting the condition of highly technical/engineering Assets,
the Stock Verifier/Audit Officer relies on the certificate of the Head of
Department which states that assets are unserviceable, serviceable but
obsolete or damaged beyond economical repairs and due for scrapping
as in the case of Buses, Refrigerators, Air Conditioners, etc. unless he
has strong reasons to disagree with the recommendation. In such a
case, the Stock Verifier/AGM(A) must take up the matter with the Head
of Department concerned to satisfy himself that the course adopted is in
the interest of the Undertaking. If the AGM(A) is not satisfied with the
comments/explanation of the Head of the Department, he may take the
matter to the General Manager for his decision.
1.8. PROCEDURE OF SCRAPPING TYRES:-

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1.8.1 Scrapping of tyres is also attended too by this Section. The procedure in
this regard is as under:-
a) To check the correctness of the tyre number and its size.
b) To ascertain the reason for which each tyre is being scrapped.
The main reason why tyres are scrapped are invariably –
i) Multiple Stone cuts;
ii) Smooth threading;
iii) Bead Bursts or Damage;
iv) Worn out condition;
v) Concussion Bursts;
vi) Tread cracks;
vii) Side Wall damage;
viii) Oil Soaked
ix) Circumferential/radial creek;
x) Flat runs, etc.
xi) Casing weak;
xii) Vulcanizing Patch fail;
xiii) Tread separation;
xiv) Shoulder separation;
xv) Flex Brake
xvi) Scoring
xvii) Channel Crack
The scrapping of tyres is mainly a technical job and accordingly the
Auditor has rely on the opinion of the Engineering Officer, who is
present along with a Stores Representative, regarding condition of the
damaged tyres, and if he has strong reason to disagrees with the
recommendation of the Engineering Officers, he may in such a case,
refer the matter to the D.G.M. (TE) for his decision.

1.9. Disposal of Scrapped materials:-
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a) When scrapped, the materials is credited to Stores Scrap Yard
which arranges for its disposal either by auction or by sales
tender.
b) The successful bidder or the tenderer, as the case may be, is
required to take delivery of the materials sold to him/them
within a specific period failing which ground rent at the
scheduled rates will be recovered from him/them.
c) Actual delivery of materials should be in the presence of
representative of security, M.M. Department and Audit Officer.
d) Before delivery of the goods, the Auditor must satisfy himself by
verification that -
i) full value or full amount of instalment granted as the case
may be for material sold is paid and receipted;
ii) description and quantity of the materials sold is stated on the
cash receipt as well as catalogue of auction/Bid sheet and
that the material to be delivered corresponds with description
and quantity stated in the Delivery Order;
iii) the cash receipt and Delivery Order are duly certified by the
M.M. Department as material delivered in full and that the
same is endorsed by the Auditor when full quantity is
delivered.
1.9.2 When the above requirements have been satisfactorily complied with, the
following procedure is to be followed:-
a) A material despatch note is to be prepared by the M.M. Department.
This despatch note should state:-
i) Auction No. & Date;
ii) Delivery Order No. & Date;
iii) Buyer’s name
iv) Exact description of materials
v) Exact quantity of material delivered in number, weight or
measurement, as the case may be.
vi) RTO vehicle Number in which the material is loaded;
vii) Signature of the bidder/authorised person for accepting the
material.

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b) The above Material Despatch Note should, after checking, be
endorsed by the Stock Verifier/Audit Officer to certify its
correctness and ensure that the contractor has acknowledged the
receipt of quantity mentioned in the note.
1.9.3 When the Contractor fails to lift the materials on the appointed date, the
stock Verifier/Audit officer should report such failure to ensure recovery
of penalty as per rules in force.
1.9.4 After completion of delivery of items, Audit officer verifies Materials
Removal Advices prepared by M.M. Department in order to prepare
“Goods Sold Memos” by M.M. Department.
1.10 Scrutiny of proposal for procurement of Dead Stock/Capital items,
etc.
1.10.1 The proposals are received in Stock Verification Section for procurement
of Dead Stock and Capital items by all the departments of Undertaking.
1.10.2 Stock Verifier/Audit Officer visits to concerned department to assess
the actual requirement and its utilization of the proposed required
items by verifying the Inventory Register maintained by the
Department.
1.10.3 After confirming the requirement and justification given by the
concerned department for proposed procurement of Dead Stock/capital
items etc., the proposal is forwarded to the competent authority for
approval.
1.10.4 If the Stock Verifier/AGM(A) is disagree with the justification given for
the proposed requirement, he may take up the matter with Head of
Department concerned to satisfy himself. If AGM(A) is not satisfied
with the Clarification/explanation given by the Head of Department; he

557
may take the matter with the competent authority for decision
regarding procurement of items.
2.1 ESTABLISHMENT:
SPOT AUDIT SECTION

The Spot Auditor is under the overall control and supervision of the DY. CHIEF
INTERNAL AUDITOR/ASST. GENERAL MANAGER (AUDIT). He is assisted in the routine
working of the Section by such number of Audit Assistants (Inspection) as sanctioned by
Management from time to time.
2.2 OBJECTIVES:
The objectives of the Spot Audit are to ensure that:-
(a) the various departments carry out routine work as per set rules,
procedures and instructions issued by Management from time to time;
(b) men and materials of the Undertaking are used efficiently and
economically;
(c) generally all activities are carried out efficiently and economically;
(d) investigations of special or confidential nature arising out of complaints,
reports, etc. entrusted by Management to the ASST. GENERAL MANAGER
(AUDIT) are carried out carefully for necessary action;
(e) special assignments such as study of the working of
departments/sections as entrusted by Management are carried out
promptly and reports of findings submitted for Management’s decisions;
(f) proper checks on measurements of civil and electrical works, materials at
sites of works in progress etc. are taken to ensure that the work is carried
out to exact specifications, according to the General Terms & Conditions
of Contracts relating to Civil, Electrical and other works in progress, being
done either departmentally or by contracts;
(g) surprise visits to and checks at the various premises of the Undertaking
are made during and outside normal duty hours to check
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i) attendance;
ii) utilization of men, materials and vehicles;
iii) whether works in progress are covered by work orders/job sheets
indicating time of labour involved, staff by designations and
materials utilized on each job so that effective recoveries and/or
accounting of costs of such works are made;
iv) adequate security measures are provided for safeguarding
Undertaking’s properties and interests;

2.3 LOCATION:
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v) bills are verified and certified for payment at the appropriate time.
Whereas 100% bills are verified and certified for payment, special
assignments carried out as directed by the ASST. GENERAL
MANAGER (AUDIT) and Management, all other activities, works,
materials referred to in the foregoing clauses are test checked, the
percentage of which is fixed by the ASST. GENERAL MANAGER
(AUDIT) from time to time, with the approval of the General
Manager.
The Spot Auditor and his Assistant officers are required to work at all depots, offices,
workshops and generally at all work sites, areas and premises served and occupied by the
Undertaking to carry out Spot Audit or special assignments/investigations etc. entrusted to
them by Management.
2.4 ALLOCATION OF WORK:
The Spot Auditor and his staff are at call for work in any department at various
premises of the Undertaking from time to
time as instructed by the ASST. GENERAL MANAGER (AUDIT). The nature of
duties being such it is not possible to prepare any programme of work in advance for
the ensuing year. The working programme of this Section is on a day-to-day basis
depending upon Undertaking’s works in progress through out Greater Mumbai. The
allocation of work to the Spot Auditor and his staff is as under:-
(a) Checking of all measurements of civil works including electrification at
sites during the progress of works;
(b) Scrutiny of proposals in respect of extra items, excess quantities,
rebates, etc. pertaining to civil, electrical and other works;
(c) Checking Running bills preferred in respect of civil, electrical and other
works including reinstatement of trenches, cleaning contracts and
other bills for small contracts;
(d) Checking of labour and materials at sites of work and certification of
ESI payment;
(e) Taking test checks at various Chowkies, Auxiliary stores, Sub-Stores
etc. of cash, stock and attendance of staff;

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(f) Scrutiny of proposals put up by various departments which involves
Civil Engg. works to Management for obtaining administrative sanction
to incur an expenditure for works stated in the proposal and referred to
the ASST. GENERAL MANAGER (AUDIT);
(g) Such other jobs not defined above, but which arise in the course of the
Undertaking’s work as assigned by the ASST. GENERAL MANAGER
(AUDIT) or Management from time to time.
2.5 PROCEDURES:
2.5.1 BUILDING CONTRACTS:
(A) Asst. General Manager (Civil) sends Tender copies to the Asst. General Manager
(Audit) for information.
Asst. General Manager (Civil) sends Tender copies of the contract, after
recommendation of respective authority. [i.e. Executive Engineer/Dy.Chief Engineer
(Civil)/Asst. General Manager (Civil)] Tender/Quotation for approval of respective
authority. The Tender/Quotation is sent to Asst. General Manager (Audit) for scrutiny
by Asst. General Manager (Civil)
i) Everything stated above is confirmed by Spot Audit section officers/staff,
including Tender conditions in respect of work. Administrative sanction is
obtained as per Delegation of Powers given by General Manager from time to
time.
(B) Spot Audit Officers / staff confirmed that Delegation of Powers given by General
Manager for entering in to contract is as per respective authority or not.
1] Asst. General Manager (Civil) - Not Exceeding Rs. 5,00,000/-
2] Chief Engineer (Civil) - Not Exceeding Rs. 3,00,000/-
3] Dy. Chief Engineer (Civil) - Not Exceeding Rs. 2,00,000/-
4] Executive Engineer (DS) Civil - Not Exceeding Rs.1,50,000/-
5] Addl. General Manager - Not Exceeding Rs. 9,00,000/-
6] General Manager - Not Exceeding Rs.10,00,000/-
7] Best Committee’s Approval - Rs. 10,00,000/- above.
(C) Spot Audit Officers/Staff confirmed that Estimate cost is prepared as per the rate stated
in the schedule of rates, which are approved by the General Manager from time to
time.

(D) Spot Audit Officers/staff confirm the facts, justification given for recommendation,
price variation by the Asst. General Manager (Civil).
In case of any doubt, the matter is referred to the Asst. General Manager (Civil) for
clarification.
Asst. General Manager (Civil) sends Tender copies to Asst. General Manager (Audit)
for information.
Asst. General Manager Civil put up the proposal to incur an expenditure for approval
of the competent authority for the Civil works to be carried out in the various zones of
the Building Department. He also works out estimated expenditure for the proposed
Civil work and sends to Asst. General Manager (Audit) for his scrutiny and
recommendation of the Competent Authority.
While scrutinizing the proposal Spot Auditor and his Assistant Officers visit the sites
to confirm the necessity of the proposed civil work and tender items to be executed for
such civil work. He submits his observations/ recommendations to the Asst. General
Manager (Audit).
2.5.2 After getting approval of the competent Authority Assistant General Manager (Civil)
invites the tender/quotations for the proposed civil work. Copies of the tenders are also
sent to Asst. General Manager (Audit) for information.
2.5.3 The tenders are invited considering “General Condition of the Contract” and “Schedule of
Estimate” prepared for civil work. These Schedule of Rates and General Conditions of the
Contract are approved by the General Manager from time to time.
2.5.4 Asst. General Manager (Civil) after finalizing the tender put up the
proposal for scrutiny and recommendation of Audit for getting approval of
competent authority to award the contract under section 460(K) of the
M.M.C Amendment Act 1888.
2.5.5 Spot Auditor and his Assistant officers while scrutinizing the tender
checks -
a) whether proper administrative sanction for the tender has been
obtained;
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b) whether all the tenderers have fulfilled the General Condition of
contract and tender condition;
c) whether comparative statement has been prepared and ranking is
given correctly;
d) Whether contract is awarded to the lowest tenders and if not,
reason for over looking for lower offer;
e) to ensure competent authority for awarding the contracts,
considering the contract amount;
f) to ensure that intending contractor/bidder has paid EMD /PEMD;
g) if contract amount exceeds the sanction amount, whether sanction
of proper authority is availed for exceeding amount.
2.6 EARTH FILLING:
2.6.1 (a) In Open Spaces:
Before earth filling is done, measurements of the ground in its original state are taken by
means of leveling instruments. The levels are taken at suitable spots from cross sections of
embankments before the start of work.
After the levels of the ground in its original state are taken, earth filling is started. On its
completion, measurements are again taken at the same spots on the filled up ground.
2.6.2 (b) In other spaces:
When it is not possible to measure earth filling from cross sections by the above method due to
the land being marshy, watery, etc., payment is certified on the basis of the lorry measurement system.
The cubic contents of the lorries emptied in the plot are recorded. From the sum of quantities

563
arrived at from the measured lorries, 20% quantity is deducted to arrive at the net quantity payable for
earth filling.
When the payment is on the basis of lorry measurements system, the Chief Security &
Vigilance Officer is informed in advance by the ASST.GENERAL MANAGER (CIVIL), so that he
can post Security Guard to record the number of lorries emptied on the plot every day. Surprise
checks are carried out by the Spot Audit to ascertain the number of lorry arrivals in a fixed period and
the corresponding departures of lorries from time to time within a stipulated period and are
accordingly recorded.
The lorries bringing earth to the site and leaving the site are required to use entrances and exits
approved for this purpose by the Junior Engineer in charge of the work.
Records of Lorry arrivals and departures are to be maintained in the approved proforma.
2.6.3 In Plinth:
The filling-in Plinth is measured in cubic contents from the original ground level upto the
decided plinth level at places in the building under construction.
2.7 EXCAVATIONS:

2.7.1 (a) For Footings:
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(i) Actual depth of excavation in respect of footings is measured
vertically from original ground level to bottom.
(ii) Length and breadth: i.e. area of excavation is measured as per
size of the bottom concrete course.
(iii) We now have at (i) (above) the depth and at (ii) (above) the length
and breadth of excavation. With these known factors i.e. length x
breadth x depth (= height) we arrive at the cubic contents of the
excavation according to which payment for excavation is made.
2.7.2 For Plinth beams:
(i) Actual depth of excavation for plinth beams is measured from the
ground level to the bottom of beam.
(ii) For the purpose of width, the width as per drawing is adopted and
not the actual width of excavation which is always more. The
minimum width for Plinth is as per drawing and it is ensured by
Actual measurement and even if the actual width is more, the same
(extra width i.e. actual width less width as per drawing) is to be
ignored for purposes of payment.
(iii) For the purpose of length of the beam, it is to be noted that the
portions of the two footings on which the beam rests and for which
measurements have already been recorded for excavations, are
excluded when working out the excavation of length for the beam.
We have available now at (i) (above) the depth, at (ii) the width and at
(iii) the length. Therefore, length x width (breadth) x depth (height)
gives the cubic contents of the excavation for plinth beam according
to which payment is made.
2.8 CEMENT CONCRETE PLAIN AND REINFORCED:
2.8.1 Reinforced cement concrete involves Steel Bars within whereas Cement
concrete plain does not have steel bars. In reinforced cement concrete
various sizes of steel bars admeasuring 5 mm, 10 mm, 12 mm, 16 mm, 20
mm, 22 mm
and 25 mm, as indicated in drawings are used. That correct sizes as per
drawing are used is checked by inspection at the time of taking
measurements.

2.8.2 (i)
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Foundation concrete is measured in the unit of cubic meters which
are (not less than) the exact dimensions as specified in the drawing.
(ii) Footings, columns, beams lintels etc. are measured in cubic meters.
(iii) Slabs and Chajja are measured in square meters.
(iv) Parapet Wall, Apron Wall and Drop Wall from Chajja are measured
for cubic contents.
(v) Projections of 15 cms. or less in breadth and thickness are
considered as band and measured in cubic meters. Deductions are
to be made for grooves and no extra payment is made for forming
such grooves.
(vi) Staircase is measured in cubic metres comprising of steps and soffit
slab. Landing and land beams are paid separately under slab and
beam measurements.
2.9 MILD STEEL REINFORCEMENT:
Mild Steel is paid for on standard weight basis for the steel actually
placed in position Wastage, spacers required and binding wire are not
measured and included for payment. Each and every bar is checked for
the size specified in the drawing and measured in running metres. The
weight of steel is arrived at by calculations based on the following
standard weights.
2.10 BRICK MASONRY:
6 mm 0.22 Kg. per mtr.
10 mm 0.62 Kg. per mtr.
12 mm 0.89 Kg. per mtr.
16 mm 1.58 Kg. per mtr.
20 mm 2.47 Kg. per mtr.
22 mm 2.93 Kg. per mtr.
25 mm 3.85 Kg. per mtr.
In respect of construction of brick masonry two modes of measurements
are involved for purpose of payment.

566
The internal walls of buildings will normally be 4.1/2” width (0.1143
metre) whereas the other walls usually measures 9” or 14” or 18” width
(0.2286, 0.3556 or 0.4572 metres respectively) as may have been specified
in the drawings.
In the case of half brick masonry wall and 23 cm. thick wall,
measurements are taken in square metres whereas in all other cases,
payments are made on cubic contents.
Deductions are made for all openings for lintels and recesses except for openings admeasuring
less than 45 cms. in both directions or less than 45 cms. diameter on the surface and when beams and
wall plates do not have bearing over entire thickness of wall.
2.11 DOORS, WINDOWS, SHUTTERS AND GATES:
Doors and windows, both teak and steel, are measured in the unit of
square metre. Clear area over one face including frame is measured.
Rolling Shutters are measured in square metres. Dimensions are required
to be the clear width between side jambs and clear height between floor
and bottom of lintel or beam.
Teakwood and mild steel gates are measured in square meters. Length is
the clear distance between finished surfaces of members between which
gate is fixed. Height is measured from finished ground level and top
horizontal member.
2.12 FLOORING, STRIKING AND DADO:
These are measured in square metres.
2.13 PLASTER:

The surface plastered is measured in square metres. Deductions are not
made for openings of less than 0.5 Square Metres.
2.14 OIL PAINTING, COLOUR OR LIME WASHING:
Oil painting, colour or lime washing is measured in square metres.
Deductions are made for unpainted surfaces and opening more than 0.25
square metres.
2.15 ROOF WORK:
Asbestos and galvanized iron sheet roofing and walling are measured by
the square metre. Only net laid overall area covered by sheets is
measured without considering overlaps.
2.16 WATER SUPPLY:
Galvanized and cast iron water supply pipes are measured in running
metres and includes all tees, bends, elbows, etc., as laid. Deductions,
however, are made for length of stop cocks, wheel valves and other
accessories in plumbing which are to be paid for separately.
2.17 H.D.P.E. OR R.C.C. WATER STORAGE TANKS:
These are being paid for on litre basis. Internal volume (capacity) is worked out and converted
to litres. In the case of R.C.C. tanks, dimensions over faces of plaster shall be considered for
determining volume. In the case of underground R.C.C. Tanks, the volume of sump is to be
measured.
567

2.18 SANITARY ARRANGEMENT AND DRAINAGE:
All asbestos cement and cast iron pipes are measured in running metres which includes all
bends, tees, junctions, shoes etc.
ware pipes.
Drainage pipes are also to be measured as above and includes R.C.C. Hume Pipes and stone-
Inspection chambers are by count (in number) upto a depth of one metre measured from top of
cover to invert level. Extra depth is paid for under a separate item.
2.19 RECORD OF MEASUREMENTS AND CHECKING OF BILLS:
2.19.1 In respect of all the works listed from 2-6 to 2-18 above the Spot Auditor and his staff
are responsible for checking the correctness of all measurements taken as per correct mode of
measurements.
All measurements checked are recorded by the Junior Engineer in duplicate in the
measurement book kept at site where the work is in progress. The Spot Auditor and his staff ensure
that the measurements are in accordance with the general conditions of contract and specifications.
2.19.2.1 The original measurement sheets are to accompany the certificate voucher sent to the
ASST. GENERAL MANAGER (AUDIT) for checking. On the basis of this certificate
voucher, after check by Audit, a payment voucher is made. At the time of recommending
568

569
payment of the amount specified therein, the following aspects are carefully scrutinized by
the Spot Auditor and his staff who ensure that-
1) rates and tender quantities are correct and have not been exceeded;
2) previous quantity and amount are correctly recorded in the
certificate voucher;
3) new quantities from measurement sheets to certificate voucher are
correctly extended;
4) excess quantities are within the permissible limits or are covered by
adequate sanctions;
5) all the terms and conditions stated in the acceptance letter have
been strictly adhered to and that the contract is in accordance
thereto. It is to be ensured that SD & PD is paid within stipulated
time, if not, it is to be ensured that interest @ 18% is recovered from
the Contractor;
6) the security deposit has been paid and the receipt number and the
amount paid has been indicated;
7) the measurements and calculations have been verified and checked
in the measurements sheets and that the material at Site Account
Books – recoveries and payments have been correctly reflected in
the certificate voucher;
8) released materials have been properly accounted for and recoveries
therefore included;
9) overtime payment in respect of the works in progress made to our
staff by the Undertaking has been included for recovery;
10) the contractor has purchased the general conditions of contract as is required of him;
11) the final amount of contract is well within the amount of the contract reported to the
Committee and has not been exceeded beyond the permissible limit;
12) Since cement and steel are procured by the contractor himself, Spot Audit checks
the Test Report. These recoveries of cement and steel are not made from bills.
13) the contract has been completed within the time limit prescribed and that where
such period has been exceeded whether recoveries have been included for penalty or
whether sanction of the competent authority has been obtained condoning such
lapse;
14) the progress certificate is proper and complete in all respects;
15) rebates due, if any, are deducted from amount due to the contractor;
16) the certificate voucher has been certified by the ASST.GENERAL MANAGER
(CIVIL) in case of civil works as well as electrification work;
17) when water is supplied by the Undertaking, recovery of 1.5% by way of
18) extra Water charges is included as per prevailing rules; and
19) discount offered for payment within a specified period is earned and deducted from
the amount payable.
20) Electricity if supplied by the Undertaking and ESI recovery as advised by ESI
Section is included for recovery.
21) The Payment of price variation for steel is verified on the basis of relevant R.B.I.
Index;

570
22) Security Pass recovery, if pass is not returned or penalty, if pass is returned late;
23) Retention money in case of water proofing job and pest control job, to be retained
upto Guarantee period.
2.20 RUNNING ACCOUNT OF “ AD HOC” PAYMENT BILLS:
During the progress of work, payments are made intermittently to the Contractors against bills
prepared as running account bills or ‘ad-hoc’ bills. Therefore, when releasing the final bill, the Spot
Auditor and his staff must exercise due care that –
(i) released materials from site of work are lifted from site by the Contractor, if he has
offered rebate; otherwise the material is duly credited back to Stores;
(ii) penalties have been recovered for exceeding the time limit or penalties have been
condoned for valid reasons;
(iii) in the event of non-completion of the work in full or in part as the case may be, by
the Contractor, when tenders are invited at the risk and cost of the defaulting
contractor to carry out the said balance work, it is ensured to effect proper
recoveries and penal action is taken against defaulting contractor with the approval
of competent authority.
2.21 FREQUENCY OF MEASUREMENT CHECKS:
The Spot Auditor and his staff are required to ensure that all measurements
are checked on the spot during progress of work and when this is not possible or feasible, the
measurements are checked in the measurement book on the basis of drawings.
2.22 EXTRA ITEMS:
At times, in the execution of work, items not included in the original
tender are necessitated and such departures are sanctioned by the
competent authority [Asst.General Manager (Civil)]. When such works are
not at all covered in the awarded contract, they are termed “extra items”.
Before the proposal is forwarded to the Asst. General Manager (Civil) for
his approval, the same is routed through the Asst. General Manager

571
(Audit) for scrutinizing, remarks and corrections. These proposals are
examined by the Spot Auditor and his staff.
2.23 PENALTY:
When the Contractor has exceeded the time limit stipulated in the contract, he is liable to pay
penalty as specified in the tender conditions.
The Asst. General Manager (Civil) is competent, under these conditions, to
(a) impose the full penalty or
(b) take into account non-working days on which no work could
be done because of circumstances entirely beyond the control
of the Contractor by adding the period of such non-working
days to the contractual date of completion and arriving at a
new expected date of completion to which extent penalty, only
under these circumstances, could be offset to the advantage
of the Contractor.
The Asst. General Manager (Civil)’s approval is obtained when extenuating
circumstances exist for reduction or complete waiver of penalty or in any
other circumstances.
2.24 DELETION OF ITEM FROM CONTRACT:
At times original work provided for in contract is found unnecessary or it
is envisaged that the same may not be executed at the time of progress of
work. In such cases the Asst. General Manager (Civil) is competent to
sanction the deletion of such work from the contract. In the case of
addition of an item to the contract, the inclusion of the extra item requires
the Asst. General Manager (Civil)’s approval.

572
When such approval makes for an increase in the total original cost of a
contract, a fresh sanction for variation in amount is taken of the original
approving authority under Section 460 K(e).
2.25 EXTENT OF AUTHORITY – CIVIL CONTRACTS:
Delegation of Powers by G.M.
(Ref. GM/AGM(P)/L/442/1915/2002 dtd.11.1.2002).
Sr.
No.
Subject Powers
delegated
to
Amount Limit
1. Entering into Contract. AGM(C) Not exceeding
Rs.500000/-
2. -do- CEC Not exceeding
Rs.300000/-
3. -do- Dy. CEC Not exceeding
4. -do- Executive
Eng.(DS)
Rs.200000/-
Not exceeding
Rs.150000/-
In respect of construction of Substation by Consumer as per our estimate
less 20% (i.e. when a consumer agrees to construct a Substation at 80%
of our estimate).
Addl.G.M. - Sanction of proposals and entering into contract – Not
exceeding Rs.9,00,000/-.

573
G.M. - Entering into contract – Not exceeding Rs.10,00,000/-
.
BEST Committee- To enter into a Contract - Above Rs.10,00,000/- under
Section 460 K(d) of the MMC Act, amended 1999.
For Administrative convenience, the Chief Engineer (Civil) reports to Asst.
General Manager (Civil) and accordingly all cases for the Addl. General
Manager / General Manager’s approval are routed through the Internal
Audit Department.
MISCELLANEOUS:
The Spot Auditor and his staff pay visits periodically to the various depots
of the Undertaking and make checks in various departments situated in
each depot visited and do everything else that is necessitated for the
efficient working of the Section to the advantage of the Undertaking and
ensure that all aims and objects listed at 2.2 are achieved and that the
allocation of work mentioned at 2.4 is failthfully adhered too. No set
procedures can be laid down for such miscellaneous work required to be
carried out by this Section but instructions from the Asst. General
Manager (Audit) are obtained from time to time.

MATERIALS MANAGEMENT AUDIT SECTION
3.1 ESTABLISHMENT:
The Sr. Audit Assistant (Materials Management) is under the overall
supervision and control of the Internal Auditor. He is assisted in the
routine work of the Section by such number of Officers, Supervisors
and Clerks as are sanctioned by Management from time to time.
3.2 OBJECTIVES:
The objectives of this Section are to ensure that –
(a) materials purchased or intended to be purchased accord with the
descriptions and specifications shown in –
(i) recoupment advices/slip;
(ii) annual/biannual requirement sche-dules;
(iii) low stock forms;
(iv) purchase forms;
(v) consuming departments’ indents, etc.
(b) materials are procured in the most efficient, economical and
expeditious manner possible;
(c) for purchase of materials, sanctions of competent authorities are
obtained, and all procedures laid down have been implicitly followed;
574
(d) minimum and maximum limits for stores materials are maintained
and recoupment of stock made only when the same has reached the
specific recoupment level;
3.2.1 While certifying vouchers for payment for stores supplied or work
done by contractor, it is to be ensured that –

(i)
575
All claims against the Undertaking are for the correct amount for
which adequate sanction has been obtained and provision for
payment made;
(ii) invoices preferred are in the name of the Undertaking and have
been certified ‘ORIGINAL’ and when original is not available or is
misplaced, is marked ‘DUPLICATE’ with a certificate to that effect
being given by Assistant General Manager (Materials) or the officer
authorized by him;
(iii) contracts in respect of which payments have been certified are
approved by competent authorities within the scope of powers
delegated and are within provisions of the M.M.C. Act, 1888, as
amended upto date;
(iv) documents, on the basis of which payments are certified, are duly
stamped in the approved manner to avoid their second
(v)
presentation and consequent double payment;
all irregularities, errors, etc. noticed and duly reported to the
authorities concerned and are regularized to Audit’s satisfaction;
(vi) all corrections and/or alterations are duly authenticated by
AGM(M) or the officer authorized by AGM(M);
(vii) bills and other work entrusted are expeditiously dealt with within
reasonable time.
3.3 LOCATION:
The Sr. Audit Assistant (Materials Management) and his staff are
located in the Office of the AGM(A), Transport House, Mumbai-1.
Staffs of this section are also posted to work at Materials Management
Department situated at Dadar and Kussara.
3.4 DISTRIBUTION OF WORK:
The main functions of the Materials Management Audit Section are –
(a) Pre-audit of cash purchase forms and urgent cash
purchase forms of all the departments and purchase forms
other than cash purchase of Transportation Engineering
Department;
(b) Pre-audit of purchase orders and contract work orders
placed on outside parties;

(c) Pre-audit of payments regarding such contracts;
576
(d) to generally ensure that the functions of Internal Auditor
(as detailed earlier), are properly carried out;
(e) to ensure that accounts related to stores transactions are
properly maintained and reconciled.
For the effective performance of the above functions, staff has been
allocated as per the norms/requirement specified by AGM(A) from time
to time.
A) - Sr. Audit Assistant (Materials
Management) - 1
B) - Audit Assistant (Materials
Management ) - 1
C) - Supervisors - 3
D) - Clerks
The smooth and efficient working of the above is the responsibility of
the Assistant Internal Auditor.
3.5 It is necessary to draw a clear picture of the organization and working
of the M.M. Department in the Undertaking in order to fully appreciate
the checking by Audit over M.M. Department’s functions.
3.5.1 All Stores transactions, purchases and sales, as also jobs to be done on
contracts on behalf of the Undertaking, are arranged through the
Materials Management Department.
3.5.2 The main functions of the Materials Management Department are :
(a) purchase;
(b) receipt;
(c) storage; and

(d) issue of material.
3.5.3 The activities of the Materials Management Department have been de-
centralized by maintaining five main divisions as under:-
(a) Administrative Head Office, Colaba,
(b) Stores Depot, General, Dadar
(c) Stores Depot, Bus, Dadar,
(d) Stores Depot, Workshop, Dadar,
(e) Stores Depot, Supply & Building, Kussara.
3.5.4 Each of these Stores Depots (b to d) is bifurcated into two main
sections viz.
(a) Purchase Section, for arranging purchase and receipts and
577
(b) Storage / Issue Section, for storage and issue of materials
receipted.
3.5.5 In order to cater the requirement of consuming departments, Sub
Stores are maintained at all Bus Depots under the control of
Transportation Engineering Department.
3.5.6 Similarly Stores Depot (Kussara) maintains Sub Stores at (a) Dadar
(Workshop), (b) Colaba.
3.5.7 Besides the above, the Stores Depot Workshop maintains HSD Oil
Section, which operates all the bus depots of the Undertaking.
3.6 PURCHASE SECTION:
3.6.1 In the Undertaking we have two systems of purchases. They are by:
(a) Casual contracts i.e. fixed quantity orders,
(b) Annual /Biannual contracts i.e. fixed interval orders.

3.6.2 In the case of Casual Contracts, when recoupment level is reached,
a re-order is placed for a pre-determined quantity ensuring at the same
time that the balance quantity available will cater to requirement
during the procurement period providing also a margin of safety stock.
3.6.3. In the case of Annual/Biannual contracts, it is assessed that the
quantity ordered will satisfy the mean expected demand during the 12
/ 24 months at the end of which the item concerned is re-ordered in
quantity varying to current demand of item, providing also a margin of
safety stock.
3.6.4. Items which have a regular rate of consumption in fairly large
quantities during a year are included in Annual/Biannual Contracts
and the rest in Casual Contracts.
3.6.5. Fixation of quantities for procurement is as per Circular Ref.
No.AGM(M)/F-8/2000 dtd. 31.8.2000.
3.6.6. Computerized Bin Cards are maintained in each Stores Depot for
recording:
(a) description;
(b) quantity received;
(c) issues made and
(d) progressive increasing or decreasing balances.
3.6.7 Bin Cards also indicate record of –
(a) monthly disbursements;
(b) average monthly consumption;
(c) minimum stock level and
578
(d) particulars regarding last order placed and quantities
outstanding therein.

3.6.8 Circular Ref. No. AGM(M)/F-8/2000 dated 31.8.2000, indicates the
Sr.
No.
following minimum and maximum limits for various class of materials;
Class of
items
1. ‘A’ Class
items (i.e.
‘V’, ‘E’ &
‘D’)
2. ‘B’ Class
items (i.e.
‘V’, ‘E’ &
‘D’)
3. ‘C’ Class
items.
Minimum
Stock
Level
Supply
Delay
Margin
Recoupment
Level
Standard
Instalment
Maximu
m Stock
Level.
2 6 8 12 14
2 5 7 12 17
2 4 6 18 20
The above recoupment levels do not apply to imported spares for which
a separate policy on priority requirements is laid.
3.6.9 Annual / Biannual Contracts are provided with +25% clause for
quantities variation.
3.6.10 Annual / Biannual Contract Schedules are staggered and spread over
a year/2 years, the first month being the month in which the Schedule
comes into operation. The first orders against Annual / Biannual
Contracts are put up for 100% of the total quantity. + 25% quantity
variation clause is operated at the option of the Undertaking.
3.6.11 Tenders are not invited for Government controlled items.
Requirements for a quarter are intimated to the State Government who
include the demand in their indents to the Controller of that particular
commodity.
3.6.12 Recoupment of stores stock is done on the basis of –
(a) recoupment advices/slips;
(b) low stock forms.
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580
3.6.13 Purchase Forms are submitted for purchase of non-stock items. The
indenting department completes a sanction form for Capital / Special
Revenue Expenditure, obtains sanction of the competent authority and
submits the same to the Materials Management Department with a
Purchase Form for purchase of material.
3.6.14 Telephone Quotations are initiated for purchase not exceeding
Rs.10,000/-. 4-5 such quotations are called for and the choice of firms
is made at the level of and above A/GIX officers. Requirements are
also noticed on notice boards and quotations received in response
thereof are considered along with telephonic quotations.
3.6.15 Cash Purchases are made if value of a quantity or item or material
required is under Rs.5,000/- in an individual purchase.
3.6.16 Rate Contracts apply only to Bus Spares. Items covered have standard
sources of supplies approved by the Standing Committee, Rate
Contract of Association of State Road Transport Undertakings (ASRTU).
3.6.17 The Stores Purchase Section is divided into 3 Units.
(a) The Purchase Control Unit reviews bin cards and raises
Recoupment Slips and Low Stock Forms, verifies quantity,
specifications etc. from consuming departments and finalizes mode
of purchase and names of firms to whom inquiries are to be sent
and finalizes the contract.
(b) The Tender Control Unit attends to all that is necessary by way of
advertising, opening of tenders and sends complete documents to
Purchase Control Unit.

581
(c) The Transit Stores Unit receives materials, sends acceptance /
rejection reports to the Purchase Control Unit, returns rejected
materials to suppliers and sends accepted materials with Stores
Received Notes to Stores Section.
3.6.18 A Purchase Order is drawn upon the firm i.e. the successful tenderer
on finalization and acceptance of tender quotation. It is then audited.
The original Purchase Order is sent to the supplier; the payment copy
to the Materials Management Bill Section; a copy each to the Electronic
Data Processing Section; the Transit Stores where goods are to be
delivered and to the Purchase Control Unit.
3.6.19 The Purchase Order contains the name and address of the supplier
exactly as stated in the tender/quotation. It indicates item-wise.
(i) description of material;
(ii) specification and part number, the latter where applicable;
(iii) quantity ordered;
(iv) unit price accepted;
(v) ledger folio number of item ordered and
(vi) all taxes and other levies; payment conditions; delivery
period; mode of delivery; cash discounts; trade discounts;
freight etc; as indicated in the accepted tender quotation.
3.6.20 The payment copy of the Purchase Order is provided columns for
recording receipts of supplies, details of Stores Received Notes, Bill
Register Numbers of Suppliers’ invoices and the amounts certified in
each case for payments.
3.6.21 On receipt of full ordered quantity, subject to subsequent increase or
decrease approved by Amendment Form, the Purchase Order is treated
as ‘Closed’.

582
3.6.22 Contract Work Order: The difference between a Purchase Order and
Contract Work Order is that the former is concerned with goods to be
supplied and the latter with work to be done. Therefore, except for
description, all other particulars that go into a Contract Work Order
are almost identical to those that go in a Purchase Order.
3.6.23 Stores Received Note: The Stores Received Note is a document
certifying that goods supplied have been received and duly accepted
and taken into stock. A Stores Received Note is issued separately for
each lot of goods received and accepted against the respective Purchase
Order.
3.6.24 Amendment Form: In case of any variation in price, quantity, taxes,
descriptions, payment conditions, delivery conditions, name, etc. and
when an amendment to original Purchase Order is necessitated the
same is done by drawing an Amendment form, No changes, except by
Amendment Forms, are permitted on the original Purchase Orders.
3.7 STORES BILLS SECTION:
3.7.1 Invoices for stores supplies made or work done are received either by
post or by hand delivery in the Correspondence Department. These
Bills are registered and sent in lots to the Materials Management Bill
Section.
3.7.2 Payments for all stores supplied or work done are made by way of –
(a) regular payments;
(b) advance payment and
(c) cash payments as under:
3.7.3 Regular Payments pertain to stores supplied in respect of which Stores
Received Note is drawn i.e. when material has been taken in stock.
They also relate to payments for work done. In simple terms, regular

583
payments mean payments being made for goods supplied or work done
on credit basis.
3.7.4 The Contractor submits his invoice for goods supplied only on receipt
of his copies of the Stores Receipt Note. Invoices submitted must be
for exact quantities as per rates and description shown on the
Purchase Order and the Stores Received Note.
3.7.5 Normally, invoices are settled within thirty days from date of their
receipt in the Stores Department. Cash Discount for early settlement
of payment is accepted only if the amount is not less than Rs.200/-.
The period within which invoices are to be paid in order to avail of the
cash discount is reckoned from the date of receipt of the bill
accompanied by the Stores Receipt Note. The minimum period within
which discount bills are to be paid is 15 days.
3.7.6 Payment Voucher is prepared by the Stores Bills Section with the
supplier’s invoice, Stores Received Note and the payment copy of
Purchase Order attached thereto after the invoice has been entered in
the Bill Register. It indicates name of the party to whom payment is to
be made, the amount to be paid and the budget grant that is to be
debited. Recoveries or deductions to be made are also included in the
payment voucher. Extra charges for transport, freight, insurance,
labour etc. when to be paid at actuals are not included unless
supported by Money Paid Vouchers. When prepared, the payment
voucher is approved for payment by the AOMM and sent to Audit with
all relevant papers.
3.7.7 Advance Payments pertain to Stores ordered but not supplied by for
which, as per terms of contract, payments need to be made in advance
before delivery. Such advances are made in circumstances as under:
(a) stores yet to be supplied;
(b) payments to be made on delivery (C.O.D.);

(c) payments for clearance of documents from banks;
or
(d) for opening letters of credit in respect of imports.
3.7.8 Advance payments are made against delivery or proof of dispatch or
bank advice.
A variety of conditions relate to Advance Payments such as –
(i) payments against Railway Receipts;
(ii) goods consignment notes;
(iii) delivery orders received through banks;
(iv) on Letters of Credit or Sight Drafts.
3.7.9 Normally some advance payment is made and balance payment at a
later date after completion of supplies or guarantee period as the case
may be.
3.7.10 In the case of a Regular Bill the supplier sends invoice accompanied by
Stores Received Note. In the case of an Advance Payment a
‘PROFORMA INVOICE’ , which is equivalent to a regular invoice is sent.
An Advance Payment Bill Voucher is then prepared in the same
manner as for a Regular Payment Voucher. A stamp is affixed on the
face of the ‘PROFORMA INVOICE’ to indicate the amount of payment
made and entries are made therein to indicate details of such advance
payments made. Entries are also made on the payment copy of the
Purchase Order giving all details of the advance payments made.
3.7.11 Sometimes payment is required to be made even before the Purchase
Order is drawn. This is done on approval of the General manager and
a confirmatory Purchase Order is subsequently drawn to regularize the
transaction.
3.7.12 All Advance Payments are approved by Chief Accounts Officer &
Financial Advisor before making payment to outside parties.
584

3.7.13 Balance Payments are effected by separate vouchers being prepared
and are processed in a similar manner to regular bill except that the
earlier advances made are sometimes simultaneously liquidated.
3.7.13A The concept of ‘E Payment’ is also introduced by Materials
Management Department in case of payment to Oil Companies for HSD
Oil etc. For ‘E Payment’ instead of preparing vouchers payment advice
is prepared and payments are transferred from Undertaking’s Bank
A/c. to supplier’s Bank A/c. through Internet facility. The payment
advice is verified by Audit and also ensured that payments are
transferred from Undertaking’s Bank A/c. to supplier’s Bank A/c. as
per audited advice.
3.7.14 Liquidation of Advance Payments: Journal Entries are prepared in the
Journal Entry Forms to liquidate advance payments and regularize the
transactions from the point of view of accounting. The value of SRN is
debited, to the extent of Advance Payment made, to –
585
“ Advance and Suspense Head Stores Account Purchases Stores
Purchase Creditor’s Account” and credited cash advance to
“Advance and Suspense Head Stores Accounts Purchase
Personal Account (of supplier)”.
3.7.15 Journal Entry Bills are for all purposes identical to regular bills except
that no payments are involved, the amounts being merely adjusted in
books, but all formalities are otherwise observed in their preparation,
etc. as in regular bills.
3.7.16 Cash Purchases: When stores supplies are urgently required,
purchases are made by cash payments from the Standing Advance
maintained as Imprest Cash (Petty Cash as it is generally known) in
the Materials Management Department. The payments are supported
by Cash Memo and not invoices as in other cases and these

586
disbursements are recouped periodically by preparation of Payment Bill
Vouchers.
3.7.17 Imprest Cash amount is utilized for purchase of stock/non-stock items
against recoupment slips, purchase/low-stock forms, for payment of
customs duty, postal charges on foreign post parcels, value payable
parcels, freight, octroi, wharfage/demurrage, forwarding and clearing
charges for consignments received from outstation suppliers, licence
fees and variety of other payments. The amounts spent in respect of
the above are
recouped by bill vouchers for the total amount involved duly supported
by cash memo or money paid vouchers.
3.7.18 Debits: All payments made for goods supplied or for work done are
first debited to –
“Advance & Suspense Head Stores Account Purchases Stores
Purchase Creditor’s Account”.
and in respect of advance payments the debits are given to the
“Personal Account (of the firm)”.
3.8 AUDIT PROCEDURE FOR CHECKING PURCHASE ORDERS:
In the checks exercised by Audit when checking Purchase Orders, it
should be ensured that –
(a) the quantity ordered is within the limits prescribed;
(b) the item has reached its recoupment level;
(c) the supply is made within a reasonable time;
(d) the balance quantity at the time of placing the order will cater to
requirements during the procurement period providing a margin of
safety stock;
(e) in all cases quotations/tenders have been obtained and were not
obtained, sanction of the competent authority has been obtained
for not doing so;

587
(f) samples, where required, were submitted;
(g) valid reasons were given for rejecting lower offers and approval of
component authority is obtained thereof;
(h) the tender was advertised as required in terms of Section 460M of
the M.M.C. Act 1888 as amended upto date and if not, sanction for
not advertising was obtained;
(i) Value Added Tax, Central Sales Tax, Octroi, extra charges for
transport, labour etc. including discounts, either quantity or cash,
brand and specifications etc. are clearly stated in the Purchase
Order;
(j) the Purchase Order has been signed by the competent authority;
(k) the Purchase Order has been drawn on the successful tenderer
who has paid the requisite deposits and fulfilled all the other
conditions laid down from time to time including compliance with
the General and Special Conditions of Contract;
(l) where acceptance letters have been sent, the same are referred to
in the Purchase Order;
(m) the contract has been approved by the competent authority in
terms of Section 460K and other relevant sections of the M.M.C.
Act, 1888 as amended upto date;
(n) amendment Forms are in order and that the changes in the
Purchase Orders are permissible and that sanction of the
competent authority including the Committee has been obtained
where necessary in terms of Section 460K(e) of the M.M.C. Act
1888, as amended upto date.
3.8.1 In the performance of the duties appertaining to passing of Purchase
Orders, it is most important that the delegation of powers is taken into
account for ascertaining the correct authorities approving the
contracts; the delegation of powers vary from time to time and need to
be kept in mind.
Vide departmental Circular Ref. No. GM/AGM(P)/L/442/55854/2001
dtd. 10.12.01, General Manager subject to his general control,
supervision and revision has delegated the powers specified in column
No.2 to enter into contracts for purchase of materials conferred upon
the General Manager under Section 68 of the Mumbai Municipal
Corporation (Amendment) Act, 1999, to the Officers specified in

Sr.
No.
588
Column No.3, subject to the conditions and limitations specified in
Column No.4 of the Schedule below:-
Nature of Power Officer
whom
to
Powers are
delegated
S C H E D U L E
Conditions and limitations.
1 2 3 4
1. Entering into contract
under Section 460 K of
MMC (Amendment) Act,
1999 for the purchase of
materials / execution of
con-tracts.
2. Entering into contract
under Section 460 K of
MMC (Amendment) Act,
1999 for the purchase of
materials / execution of
con-tracts.
3. Entering into contract
under Section 460 K of
MMC (Amendment) Act,
1999 for the purchase of
materials / execution of
contracts.
4. Entering into contract
under Section 460 K of
MMC (Amendment) Act,
1999 for the purchase of
materials / execution of
contracts.
Addl.
General
Manger.
Assistant
General
Manager
(Materials)
Chief
Materials
Manager
Dy. Chief
Materials
Manager.
Any acceptable offer/s upto
Rs.9,00,000/- in value in each
instance, subject to pre-audit.
Any acceptable offer/s upto
Rs.5,00,000/- in value in each
instance, subject to pre-audit.
However, if offer of any of the
tenderer is to be overlooked
altogether for any reason
whatsoever, approval of the
Addl.G.M. is required to be
obtained, except if the offers are
overlooked for the reason of nonacceptance
of com-mercial
conditions by the tenderer.
Any acceptable offer/s upto
Rs.3,00,000/- in value in each
instance, subject to pre-audit.
However, if offer of any of the
tenderer is to be overlooked
altogether for any reason
whatsoever, approval of the
Addl.G.M. is required to be
obtained, except if the offers are
overlooked for the reason of nonacceptance
of com-mercial
conditions by the tenderer
Any acceptable offer/s upto
Rs.2,00,000/- in value in each
instance, subject to pre-audit.
However, if offer of any of the
tenderer is to be overlooked
altogether for any reason
whatsoever, approval of the
Addl.G.M. is required to be
obtained, except if the offers are
overlooked for the reason of non-

acceptance of com-mercial
conditions by the tenderer
589

Sr.
No.
Nature of Power Officer
whom
to
Powers are
delegated
Conditions and limitations.
1 2 3 4
5. Entering into contract
under Section 460 K of
MMC (Amendment) Act,
1999 for the purchase of
materials / execution of
contracts.
6. Entering into contract
under Section 460 K of
MMC (Amendment) Act,
1999 for the purchase of
materials / execution of
contracts.
7. Entering into contract
under Section 460 K of
MMC (Amendment) Act,
1999 for the purchase of
materials / execution of
contracts.
8.
Entering into contract
under Section 460 K of
MMC (Amendment) Act,
1999 for the purchase of
materials / execution of
contracts.
Materials
Manager.
Dy.
Materials
Manager.
Asst.
Materials
Manager.
Sr. Materials
Manager.
Any acceptable offer/s upto
Rs.1,50,000/- in value in each
instance, subject to pre-audit.
However, if offer of any of the
tenderer is to be overlooked
altogether for any reason
whatsoever, approval of the
A.G.M.(M) is required to be
obtained, except if the offers are
overlooked for the reason of nonacceptance
of com-mercial
conditions by the tenderer.
Any acceptable offer/s upto
Rs.60,000/- in value in each
instance, subject to pre-audit.
However, if offer of any of the
tenderer is to be overlooked
altogether for any reason
whatsoever, approval of the
A.G.M.(M) is required to be
obtained, except if the offers are
over-looked for the reason of
non-acceptance of commercial
conditions by the tenderer.
Any acceptable offer/s upto
Rs.40,000/- in value in each
instance, subject to pre-audit.
However, if offer of any of the
tenderer is to be overlooked
altogether for any reason
whatsoever, approval of the
A.G.M.(M) is required to be
obtained, except if the offers are
over-looked for the reason of
non-acceptance of commercial
conditions by the tenderer.
Any acceptable offer/s upto
Rs.20,000/- in value in each
instance, subject to pre-audit.
However, if offer of any of the
tenderer is to be overlooked
altogether for any reason
whatsoever, approval of the
590

Sr.
No.
Nature of Power Officer to
whom
Powers are
delegated
Conditions and limitations.
1 2 3 4
CMM/Dy.CMM/MM is required
to be obtained, except if the
offers are overlooked for the
reason of non-acceptance of
com-mercial conditions by the
9. Entering into contract
under Section 460 K of
MMC (Amendment) Act,
1999 for the purchase of
materials / execution of
contracts.
Materials
Management
Officer.
tenderer.
Any acceptable offer/s upto
Rs.10,000/- in value in each
instance, subject to pre-audit.
However, if offer of any of the
tenderer is to be overlooked
altogether for any reason
whatsoever, approval of the
CMM/Dy. CMM/MM is required
to be obtained, except if the
offers are overlooked for the
reason of non-acceptance of
com-mercial conditions by the
tenderer.
The officers listed above are empowered to decide entire contractual
transactions, which includes granting extension in delivery period,
levying Liquidated Damages, closing of oder with or without Risk
Purchase or without Liquidated Damages, Quantity variation and
AGM(M) will be empowered to deal with the above stated transactions
exceeding Rs.3,00,000/- as per the accepted terms and conditions by
the authority concerned subject to pre-audit.
3.8.2 The following Sections of the MMC Act, 1888 as amended upto date,
applicable to the Undertaking in the matter of Stores transactions need
to be borne in mind and paid heed to;
67 (a) and (b)
68 (b)
86
460 K (a to e), L, M, N, Q
517
591

3.9 AUDIT PROCEDURE IN CHECKING STORES BILLS:
PURCHASE CREDITORS’ BILLS (REGULAR).
3.9.1 The Stores Bills Section, on receipt of the bill with SRN, prepares the
Payment Bill Voucher, gets the same certified by the various
authorities and submits the same to Audit for verification. The
Payment Bill Voucher is sent with –
592
(a) the payment copy of the Purchase Order or Contract Work
Order as the case may be;
(b) the Stores Received Note or Certificate of Work, that the
contract work has been satisfactorily done as the case may
be;
(c) the Amendment Form, if any, and
(d) the Supplier’s Invoice.
3.9.2 The Audit Clerk ensures that -
(a) the payment voucher is accompanied by the payment copy
of the Purchase Order duly audited, the Stores Received
Note and the Supplier’s invoice;
(b) the name of the supplier stated on all accompanying
documents corresponds with that stated on the Purchase
Order;
(c) item-wise, the description stated on the Stores Received
Note and the invoice tallies with that stated on the
Purchase Order;
(d) the quantity as stated on the Stores Received Note and the
firm’s invoice is duly extended on the Purchase Order and
that the total quantity supplied upto the time of payment
is within the quantity ordered along side the amount so
certified for payment;
(e) the invoice is original and duly stamped as such;
(f) the Bill Register Number indicated on the invoice is the
same as extended on the Purchase Order;

593
(g) the rate and unit of payment is the same as extended on
the Purchase Order and correspondence in all details with
that stated on the Purchase Order;
(h) the taxes, rebates, quantity discounts, trade discounts,
discounts for early payments, etc. are added or deducted
as have been provided in the Purchase Order;
(i) the sanction of the competent authorities have been
obtained in terms of Section 460 K of the M.M.C. Act
pertaining to contracts;
(j) the sanctions of the Committee and Corporation have been
obtained in cases where liability has extended beyond the
Financial year in terms of Section 67.B of the M.M.C. Act.
3.10 AUDIT PROCEDURE IN CHECKING ADVANCE PAYMENT BILLS:
3.10.1 The Audit clerk checks such bills to ensure that –
(a) the bill has been prepared in the name in whose favour the
Purchase Order is drawn;
(b) the payment in advance is permissible in terms of
conditions indicated in the Purchase Order to the extent
shown;
(c) the voucher is accompanied by ‘PROFORMA INVOICE’ on
which the details of such payment is shown in the rubber
stamp duly signed by the competent authority and the
same details are also indicated on the payment copy of the
Purchase Order;
(d) the voucher has been duly signed by the Chief Accounts
Officer as a token of approval for payment in advance;
(e) the description of the material on the proforma invoice and
the rate and unit of payment corresponds with that stated
on the Purchase Order;
(f) the total amount certified for payment does not exceed
item-wise and on the whole the value of contract covered
by the Purchase Order;
(g) details of the payment have been entered into the Advance
Register through which this payment is being passed;

594
(h) the provisions of the Mumbai Municipal Corporation Act
especially in connection with Section 460 K have been
adhered to.
3.11 AUDIT PROCEDURE IN CHECKING JOURNAL ENTRIES BILLS:
The same exercise of checks as for regular payments is carried out in
respect of these Bills.
3.12 AUDIT PROCEDURE IN CHECKING IMPREST CASH BILLS:
The following checks are exercised in passing Imprest Cash
Recoupment Bills;
(a) that the bill is made in favour of the competent authority;
(b) that the total amount included in the bill is duly supported
by cash memos;
(c) that each cash memo has been certified to have been paid
in cash;
(d) that the purchase made and the money spent has been for
approved purpose;
(e) that the expenditure involved has been entered in the
Imprest Cash Register in detail;
(f) that the bill voucher has been duly approved by the
competent authority.
3.13 FOREIGN PURCHASES:
3.13.1 When import of equipments/spares are indented from manufacturers
quotations of F.O.B. and C.I.F. values are called from the firms or
through their agents in India. The quotations indicate –
Indian Agent’s Commission;
Mode of payment;
Name of foreign banker and

595
When a Letter of Authority is required, if goods are to be cleared by the
firm or Agents on our license, the same is also stated.
The quotations from foreign firms are scrutinized and upon
finalization, sanction of the competent authority is obtained for foreign
exchange.
3.13.2 On obtaining the Import Licence, and after finalization of the tender, a
Purchase Order is drawn out and sent to our Agents in triplicate, the
original to be gien to the successful tenderer, 2 copies being retained
by the Agents for their records.

ACCOUNTS AUDIT SECTION
3A-1 Stores Account Audit.
Verification of Requisitions:
Daily the Stores Accounts Section receives requisitions and credit
notes in lots. Upon receipt, they are checked by the Audit Clerk with
the Agreement Slip to ensure that all requisitions have been received.
In case of serial number being broken and requisitions/credit notes are
found missing, efforts are made to trace them. Requisitions not signed
or illegible are returned to the Depot Stores concerned for necessary
action.
3A-2 The Chief Audit Assistant is required to carry out day-to-day audit of
the Books of Accounts maintained in the Accounts Department. In
this work he is assisted by three Clerks.
3A-3 OBJECTIVES AND RESPONSIBILITIES:
3.A-4 LOCATION:
The Chief Audit Assistant and his staff ensures that –
596
(a) the Books of Accounts are properly maintained and the
results tabulated in the forms prescribed and duly
approved by the BEST Committee;
(b) financial proprieties are observed in all matters; and
(c) overall expenditure is within the budgetary provisions.

597
Since all the ledgers, journals, vouchers, journal entry vouchers, etc.
are available for checking in the Accounts Department, the record are
required to be brought to Audit Department.
3.A-5 WORKING OF THE ACCOUNTS DEPARTMENT:
Before describing the audit checks applied, it is necessary to describe
the working of the Accounts Department to get an insight of its
procedure.
3.A-5.1 The accounts of Receipts and Expenditure of the Undertaking are
maintained in the manner and form prescribed under Section 460
MM(1) of the M.M.C. Act.
3.A-6 CLASSIFICATION OF ACCOUNTS:
Receipts and Expenditure of the Undertaking are accounted under the
following three categories:-
(a) Revenue Accounts;
(b) Capital Accounts; and
(c) Suspense Accounts.
a) Revenue Accounts deal with the income from Sale of Energy, Street
Lighting Energy and Contract, Sales Service, Traffic Passenger
Receipts, Advertisements, Rent from Buildings and Lands, Interest
from Investments and other Miscellaneous Receipts and Expenditure
on various Establishments, Operating Materials, Purchase of
Consumable Stores and Materials required for carrying out repairs and
maintenance, Rent, Rates and Taxes, Licence Fees, provision for
Gratuity and Amenities Fund, Passenger Tax, Depreciation, Additional
Depreciation, interest on Internal Fund and other General Expenses.

598
b) Capital Accounts deal with the expenditure met from Public Loans
and internal funds for acquisition, extension
or replacement of fixed assets required in connection with the
operation of the two services viz. Electric Supply and Buses and
Expenditure on Staff Quarters, Depots, Buildings and Lands.
c) Suspense Accounts are clearing accounts. Since Receipts and
Expenditure accounts of the Undertaking under Revenue and Capital
are classified according to Budget Heads included in the Budget
Estimates, receipts and payments on all other accounts are grouped
under Suspense Accounts.
Most of these Suspense Accounts are adjustment accounts and the
amounts received or payments made are ultimately transferred to
appropriate Revenue or Capital Accounts. The balances, if any, under
the Suspense Accounts at the close of the financial year are included in
the Annual Balance Sheet.
Suspense accounts deal with:
a) Departmental work-in-progress;
b) Outstanding dues from employees;
c) Advances to and on behalf of staff;
d) Issue of material on sale to staff;
e) Issue of Grains to staff;
f) Standing Advances to Heads of Departments;
g) Urgent Cash Advances to Departments;
h) Advances to Solicitors, Pleaders, etc.;
i) Advances to Suppliers;
j) Electric Supply Debtors’;
k) Stores Accounts Stock;
l) Chief Pay Clerk’s Advance;
m) Payment pertaining to future years;
n) Recoveries on behalf of third parties.

3.A-6.1 SERVICE HEADS:
Revenue and Capital Accounts are maintained according to
administrative functions and are subdivided under three major heads
as under:-
1) General Administration,
2) Electric Supply,
3) Buses.
3.A-6.2 Sub-division of Service Heads:
Expenditure accounts under the Service Heads, also known as Major
Heads are further sub-divided and classified as –
1) Minor Head
2) Subordinate Head
3) Primary Unit.
3.A-7 ACCOUNTING PROCEDURE:
3.A-7.1 A) Books of Accounts:
The main Books of Accounts are maintained in computerized system.
a) Day Book of Receipts;
b) Day Book of Payments;
c) Journal;
d) General Ledgers;
e) Subsidiary Ledgers;
Primary records are maintained in the executive department where the
transactions of expenditure and income deposits, advances and their
599
adjustments, originate. These transactions are brought into the

600
General Ledgers through the Day Books of Receipts and Payments and
the Journal.
Subsidiary Ledgers are maintained for advances, deposits. Individual
accounts are maintained in the Subsidiary Ledgers from the postings
in the General Ledgers.
3.A-7.1.1 Day Book of Receipts:
The amounts appearing under various accounts in the Day Book of
Receipts are copied from the Remittance File of Cash Department.
These postings are made in the Receipt Book in the Columnar style,
the columns allotted in such a way that the accounts required to be
credited from time to time are posted under one column. The monthly
totals of such accounts are posted in the General Ledger by single
monthly entries.
Remittance received for particular day are entered in Computer by
Cash Department and same is transferred via Server to Accounts
Department. The same is again processed in the Computer System of
Accounts Department in the Day Book of Receipt under the respective
Cash and Bank Account.
3.A-7.1.2 DAY BOOK OF PAYMENTS:
The procedure adopted at present in the matter of payments made is
much divergent from the one followed prior to the implementation of
the recommendations of M/s. Ghatalia & Cooper, the financial experts.
According to the old system, no payment to outside party was made
unless the entry of the payment voucher was made in the Day Book of
Disbursements. Under the new procedure the accounts are debited in
the General Ledger under appropriate Heads and a corresponding
credit is raised in any of the three control accounts concerned. After
this, the vouchers are sent to the Cash Department for making

3.A-7.1.3 Journal:
601
payment. The paid vouchers are returned to the Accounts Department
and data of that particulars is transferred by
Cash Department to Accounts Department through Server. The same
is processed in the computerized system of Accounts Department in
the Day Book of Payment under the respective cash and A/c. Code.
Journal Entries are documents to record the transactions for allocating
expenditure, adjustments, rectification etc. and are book entries for
debiting and crediting the accounts concerned. From these journal
entries, the journal and from the Journal, General Ledgers are
transferred automatically due to computer systems.
3.A-7.1.4 General Ledgers:
The various expenditure and receipts accounts have now been coded
and are appearing in the General Ledgers as per the Budget Estimate,
General Ledger record the debit/credit transaction under each account
through vouchers, journal, Day Book of Receipts and Day Book of
Payments.
3.A-7.1.5 Subsidiary Ledgers:
In the General Ledgers there are some suspense accounts under which
payments/advances to various parties are made. Individual accounts
are maintained for each in the
subsidiary ledgers and the postings are made from the General
Ledgers.
3.A-7.2 Daily Accounting:

602
3.A-7.2.1 Receipts: All receipts in respect of electricity bills, Bus Passengers,
Consumers Advisory Sales and Service, Deposits, Meter Connection
fees, are posted in the General Ledgers through the Day Book of
Receipts.
3.A-7.2.2 Payments: Disbursements made from the BEST Fund either by
cheques or cash or E payments are recorded in the Day Book of
Payments.
3.A.8 Monthly Accounting: In addition to the postings made in the General
Ledgers from the Day Books of Receipts and Payments, a number of
Journal Entries which are recorded in the Journal are passed for
allocating income and expenditure, adjustments, rectifications,
clearance of suspense heads, etc.
Some of the important allocation statements are –
1) Salaries, Wages and Allowances;
2) Stores Issued and Returned;
3) Stores Purchases;
4) Grainshop Sales;
5) Retentions from Paysheets and Salary Bills;
6) Labour Financial Statement;
7) Material / Financial Statement;
8) Cost Statement;
9) Bills Receivable;
10) Outward Bills Deposit;
11) Ex-employees Dues and Recoveries.
At the end of each month, totals of receipts and expenditure for the
month as well as cumulative totals to the end of the month from 1 st
April are taken. As required under Section 135 and 137A of the
M.M.C. Act, an Abstract of Receipts and Expenditure of the

603
Undertaking is prepared showing therein the opening balance as on 1st April and the closing balance under various headings.
3.A-9 ANNUAL ACCOUNTING:
3.A-9.1 After the close of the financial year on 31 st March, the accounts are
closed for the preparation of the Annual Revenue Account and the
Balance Sheet of the Undertaking as on 31 st March. Before finalizing
the annual accounts it is essential that all expenses pertaining to the
financial year are reflected in the working accounts of that year under
appropriate heads of expenditure even though unpaid or not covered
by Budget grant.
3.A-9.2 The working accounts of the Supply and Bus the Appropriation
Account, and the Balance Sheet with various appendices as
recommended by M/s. Ghatalia & Cooper and approved by the
Committee are prepared and embodied in the Annual Administration
Report of the General Manager.
3.A-10 Audit Checks applied
3.A-10.1 Paid Vouchers are checked with the Day Book of Payments to ensure
that amounts are correctly debited to respective Control Accounts.
3.A-10.2 Remittance Files are compared with the Day Book of Receipts to ensure
that amounts and account heads as entered in the Day Book of
Receipts correspond with those shown in the Remittance Files.
3.A-10.3 Outward Bill Memo are scrutinized to verify the correctness of the
credit head shown therein.

604
3.A.10.4 Journal Entries are verified with supporting documents to ascertain
that correct debits and credits are indicated. The Journal Entries are
then compared with the posting in the Journals.
3.A-10.5 Test check of Receipt and Payment is carried out to ensure that entries
are made in the Days Book are reflected in General Ledger.
3.A.10.6 Test check of Trial Balance and Monthly Abstract is also done.
3.A-10.7 Checking of Annual Accounts involves the checking of the following
appendices as appearing in the statement of accounts.
E-1 General Financial Statistics.
E-2 Divisional Income Statement – Electric Supply.
E-3 Divisional Income Statement – Buses.
E-4 Appropriation Account.
E-5 Balance Sheet.
E-6 Fixed Capital Expenditure.
E-7 Schedule of General Investments.
E-8 Schedule of Sinking Fund Investments.
E-9 Movements in Internal Funds and Provisions.
E-10 Schedule of Public Loans.
E-11 Movements in Sinking fund.
E-12 Calculation of interest on the use of Internal Funds.
E-13 Abstract of Receipts and Expenditure.
3.A-10.8 Bank Commissions paid to banks on Collection of Interest on General
Investments and Provident Fund Investments are verified.
3.A-10.9 Securities (physical or Demat) received in the Cash Department in
respect of Provident Fund and General Investments are verified and
reconciled with the Ledger Balance of the Accounts Department at the
end of the year.

605
3.A-10.10 Balance of Fixed and Call Deposits with the various local branches are
verified with the Fixed and Call Deposit Receipts including Security in
the Demat A/c. of the Undertaking of the Banks in safe custody of the
Supdt. Cash.
3.A-11 Checking of Interest Subsidy:
The Chief Audit Assistant is also required to carry out Audit of the
Interest Subsidy paid to the employee and officers of the Undertaking.
This is post-audit. In this work, he is assisted by two Clerks.
3.A-11.1 Checking of Fresh files of Subsidy with Computer print outs of
Interest Subsidy:
---------------------------------------------------------------------------
Audit has to verify –
1) the Name of the applicant;
2) check number and paysheet;
3) date of joining;
4) to check whether employee has completed 3 years service;
5) checking of submission date of application with EMI starting
date for six month clause;
6) checking of authority, eligibility disbursement, EMI break-up
letters;
7) total of interest subsidy amount from date and starting E.M.I.
paid in current month under the Code of 086;
8) Checking of part disbursement amount and change in interest
rate from time to time.
3.A-11.2 Checking of Change of Location and Audit Verifi-cation:
-----------------------------------------------------------------------
1) Management Approval.
2) Letter regarding transfer of Old loan on new property (House).
3) EMI break-up sheet.
4) Authority Letter.

5) Loan Agreement.
6) Disbursement Letters.
The existing loan should be transferred on new flat by Financial
Institution. Interest subsidy will be continued only on the balance
principal amount and balance number of installment of existing loan
and in any case extended loan will not be considered for interest
subsidy.
3.A-11.3 Six monthly cases:
3.A-11.4 Final Bill:
In this case, employee paid E.M.I. to Financial Institution directly.
Audit verifies the E.M.I. Clearance Statement and interest subsidy
reimbursement paid through Paysheet.
At the time of final bill, Audit has to verify interest subsidy file prior to
current month working of interest subsidy to be paid amount is
calculated and actual paid amount as per list and E.D.P. upto the
current month is calculated and difference is worked out and after
than payment on recovery is finalized.
3.A-11.5 Checking of Proposal of Investment:
Audit Assistant (Account) verifies the proposal of Investment of the
Undertaking as well as BEST Provident Fund.
INVESTMENT SECTION
606

607
3.A.12 Investment of surplus money of the Undertaking is made in accordance
under the provisions of Section 460 JJ(1) to 460 JJ(3) of the MMC Act,
1888.
3.A.12-1 460 JJ Investment of Surplus Money:
1) Surplus money at the credit of the BEST Fund which cannot
immediately or at an early date be applied for the purposes of
this act or of any loan raised for the purpose of the BEST
Undertaking may be from time to time deposited at interest in
SBI or such other banks as may have been approved by the
Corporation under Section 460 AA or be invested in Public
Securities.
2) All Surplus money which it is necessary to keep readily available
for application to such purposes and all surplus money, which
cannot be in the opinion of the General Manager, concurred in
by the BEST Committee, be favorably deposited or invested as
aforesaid, may be deposited at interest at any bank or banks in
the city which the BEST Committee may subject to the control of
the Corporation from time to time select for the purposes.
3) All such deposits and investments shall be made by the General
Manager on behalf of the Corporation, with the sanction of the
BEST Committee and with the like sanction, the G.M. may at any
time withdraw any deposit so made or dispose off any securities
and re-deposit or re-invest the money so withdrawn, or the
proceedings of the disposal of such securities, but no order for
making any deposit or investment, withdrawal or disposal under
this Section shall have validity unless the same be in writing,
signed by three persons in the manner specified in Sub Section
(1) of Section 460 BB for signing of cheques.

608
4) The loss, if any, arising from any such deposit or investment
shall be debited to BEST Fund.
3.A-12.2 On the basis of weekly rolling cash flow position, the surplus, if any,
is worked out for its availability period and is fixed to the nearest major
payment shortfall and decision of investment is taken in consultation
with CAO & FA. Investment is made in the following manner:-
(a) Treasury Bills ( if the investible period is less than 7 days) T bills
are 91 days, 181 days and 365 days maturities and these maturity
dates are fixed as per RBI auction. This is taken post-sanction of
G.M.
(b) Bank Deposit: When investible period is more than 7 days,
investment is made in Bank Deposit.
(c) If funds are available for Long term investment, then State/Central
Government Guaranteed Securities are also taken into
consideration.
3.A-12.3 Short Term Investment:
All quotes collected by Nationalized Banks, Private Sector and Co-op.
Scheduled Banks, who are on our approved list are verified and
confirmed whether the investment done with higher offer of the Banks.
3.A-12.4 Public Securities:
All attached/collected quotes from the brokers verified with
comparative statement i.e. Purchase price, YTM/TUP/C, rating,
quantum available, etc.
3.A-12.5 Mode of Delivery:

609
In case of investment in Public Securities, BEST can hold the delivery
by three modes i.e. 1) Physical Delivery, 2) Subsidiary General Ledger
Account and (3) Demat form.
1) Physical Delivery:-
In this type, Bonds/Securities are held by the Investor physically,
which are issued / transferred in favour of the Purchaser / Buyer.
Any interest due and redemption proceeds are forwarded by the
company to Registered Bond Holders.
2) Subsidiary General Ledger Account (SGL A/c):-
Organization dealing in buying/selling of Public Securities /
Treasury can open SGL A/c. with Bank approved by RBI. In case
of having SGL A/c., investor can opt for delivery mode as SGL
instead physical, if the seller is having SGL A/c. and Securities is
in SGL format and any interest due put/call option / redemption
proceeds are directly credited to the Bank A/c. with whom SGL
A/c. is maintained by the investors.
3) Demat Form:
Nowadays Securities are treated in dematerialized form. In this
form there is no physical delivery of bonds/securities but
organization dealing in buying/selling of securities has to open
Demat A/c. With Depository participant (D.P.’s such as HDFC
Bank, Stockholding Corporation, Bank of India, etc.) Undertaking
has opened its Demat with HDFC Bank, HDFC Bank gives us
monthly transaction/stock holding statement, which shows the
number of securities held in Demat form. In case of purchase of
bonds, we check the receipt of delivery of bonds through assessing
internet and in case of sale of securities, a delivery challan has to
be filled up and duly signed by two authorized signatories and
deliver the same to our Depository Participant (i.e. HDFC Bank).
3.A-12.6 Generation of Electricity Fund:
A separate fund called as Generation of Electricity Fund was created
vide BCR No.348 dt. 17.8.95 and by Corporation vide C.R.No.599 dtd.
21.9.95.
This fund has been created in term of Section 460 II of the MMC Act
1888, with approval of Brihan Mumbai

Mahapalika to meet the expenditure to be incurred for Generation of
Electricity.
The investment under this fund is made in accordance with the
provisions under Section 460 JJ (1) of MMC Act as follows:-
1) Term Deposit with Bank who are on our approved list.
2) In Public Securities.
3.A-12.7 Provident Fund Investment:
Every month contribution towards Provident Fund is deducted from
the salary of the employees by EDP Department as per the notification
R.P.F.C. from time to time. The Undertaking contributes equal amount
to this contribution. The statement showing total amount is sent to
AOPF by EDP Department every month. AOPF after making provision
for payment of Gratuity, P.F. loans (Refundable / Non-refundable etc.)
informs to the Cash Department, the Provident Fund Investible
amount.
The fund of the P.F. Trust required to be invested in accordance with
the pattern prescribed by the RPFC from time to time. The present
pattern prescribed by RPF is as under:-
Sr.
No.
Investment Pattern Percentage of
amount to be
invested.
1 Central Government Securities 25%
2 Securities fully and
unconditionally guaranteed by
Central or any State Government.
15%
3 Public Sector Undertaking Banks
and / or Certificate of Deposits
issued by Public Sector Banks.
30%
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4 To be invested in any of the above
Three categories as decided by the
Trustees.
30%
611
5) The Trust, subject to their assessment of risk return prospects,
may invest upto 10% out of item No.4 above in Private Sector
Bonds/Securities which are investment grade rating from at
least two credit rating agencies.
6) Any money received on maturity of earlier investment shall be
invested in accordance with the investment pattern prescribed in
the notification.
7) Interest received on Special Deposit Scheme shall be re-invested
in the Special Deposit Scheme itself. Interest received under
other categories may be re-invested in the same category.
ESTABLISHMENT AUDIT SECTION
4.1 ESTABLISHMENT: - The Establishment Section is managed by one Senior
Audit Assistant under direct supervision of Dy. Chief Internal Auditor. He
is assisted in the daily working of the section by –
1 Audit Assistant
4 Supervisors and
18 Clerks
Besides the above staff over whom he exercises general supervision, the following staff
also is placed under his control.
1 Stenographer
1 Typist-cum-clerk
2 Comptist
1 Dispatch Clerk
1 Jamadar
5 Sepoys

612
4.2 OBJECTIVES:- the objectives of the Senior Audit Assistant (Establishment) and his staff
are to ensure that;
a) appointments made temporary or permanent are valid and approved by the competent
authorities as provided for, under section 460 U of MMC Act (Amendment of 1999 and
that provisions of Act sections 80 B & 85 A of the same Act have been complied with;
b) posts – temporary or permanent – are sanctioned and created by the authorities
competent to do so under section 460 T and 460 R respectively;
c) sanction of the competent authority has been obtained for waiver of any conditions
prescribed in exceptional cases;
d) Persons appointed;
i) hold the prescribed qualifications in respect of clerks, steno, shop-recorders,
etc. in grade A/G-5;
ii) are within the prescribed age limits;
iii) have been certified to be medically fit for appointment by the Chief Medical
Officer of the Undertaking;
iv) have been selected by the appropriate authorities;
e) sanction of the competent authority has been obtained for waiver of any conditions
prescribed in exceptional cases;
f) promotions are sanctioned by competent authorities in appropriate posts on admissible
salaries & allowances;
g) increments are sanctioned by the competent authorities and that grading schedules
therefore are properly maintained;
h) payments of salaries and allowances to officers and employees have been correctly
included in pay sheets;
i) leave accounts of employees other than officers are properly maintained by the Time-
Keeping Dept.;
j) leave accounts of ‘A’ & ‘B’ grade officers are properly maintained in the Audit
Department;
k) rate of pay, allowances and vital particulars such as names, check and pay sheet
numbers, etc., are correctly reproduced on pay sheets;
l) recoveries of fines, festival advances, excess payment of Leave encashment if any,
reduction in grade, demotions, suspensions, prohibitory orders, Motor Car advance &
interest thereon, etc., are correctly included in pay sheets;
m) the loans from the Employees Welfare Fund are certified for payments to the extent
permissible in each case and that the total amount progressively sanctioned in respect of

613
each department is within the allocation of such whole amount sanctioned for each
department, and that accounts of the Employees Welfare Fund are properly maintained.
4.3 RESPONSIBILITIES:-
Besides being responsible for what has been broadly outlined in the ‘OBJCTIVES’ earlier,
the Senior Audit Assistant and his staff are also responsible for -
i) preservation of important circulars, sanctions, rulings and other documents connected with
establishment matters in a systemized filing system as well as to furnish such documents as
and when required by senior Officers of Internal Audit Department;
ii) test audit of pay sheets for verification of salary, wages and allowances;
iii) verification of increment/promotion forms;
iv) test checking of time cards for ensuring that payments have been made for the correct
number of days on the basis of pay sheets vis-à-vis the time cards and leave records;
v) test checking of overtime statements;
vi) certification of rate of pay and service, date of joining etc. on gratuity and other bills;
vii) compilation of Annual Returns in respect of Workmen’s Compensation and Accident
Leave to staff;
viii) checking of salary bills of Specialist Doctors to ensure correctness of amounts paid and that
recoveries are included; and
ix) such other work as is entrusted and incidental to establishment matters from time to time.
4.4 LOCATION:-
i) Employees Welfare Fund is verified in the cash Department;
ii) Leave Record and Time cards checking is carried out on the time-keeping Department in
various Divisions at Depots;
iii) Prohibitory orders are verified in the Time Keeping department at Colaba.
4.5 ALLOCATION OF WORK:-
4.5.1 The following work is allocated to 1 supervisor who is assisted by 4 clerks.
1) Maintenance of leave records of ‘A’ & ‘B’ grade officers and checking of absentee
memos of ‘A’ & ‘B’ grade officers.

614
2) To furnish opening leave balance position to ‘A’ & ‘B’ grade officers and also to furnish
update leave position of ‘A’ & ‘B’ grade officers to the concerned departments as &
when required.
3) To advise increments due to ‘A’ grade officers.
4) Maintenance of grading records of ‘A’ & ‘B’ grade officers.
5) Maintenance of service records of ‘A’ & ‘B’ grade officers for Audit purpose.
6) Checking of salary bills of specialist doctors.
7) Maintenance of record of payment of Motor car/Scooter/Motor cycle advances and the
recoveries of the same & interest thereon.
8) Checking of amounts payable from the Employees Welfare Fund and the accounts
maintained therefore.
9) Refund of security deposits to ‘A’ & ‘B’ grade officers.
10) Final bills of ‘A’ & ‘B’ grade officers.
11) Certification of rate of pay and length of service, date of joining etc. on gratuity and
other bills of ‘A’ & ‘B’ grade officers;
12) To send advices of payments/ recoveries of ‘A’ grade officers in respect of promotions,
acting/ combinations of appointment etc. to T.K. Deptt.
13) Scrutiny of Promotion proposals of ‘A’ grade officers.
14) Scrutiny of proposals of creations of posts in various departments.
15) Scrutiny of proposals engagement of Casual Labors in various departments.
16) Scrutiny of other various types of proposals of ‘A’ & ‘B’ grade officers such as leave
without pay, leave under various Service regulations, LTA, accelerated increments, etc.
17) Test checking of pay sheet of ‘A’ & ‘B’ grade officers in respect of petrol refund.
18) Scrutiny of Proposals of Acting/Combination of appointment in respect to ‘A’& ‘B’
grade officers.
19) Checking of Seniority lists of ‘A’ & ‘B’ grade officers.
20) Scrutiny of LTA/Encashment of leave applications of ‘A’ & ‘B’ grade officers in respect
of eligibility & other particulars and make the data feeding of the same in Computer.
After completion of data feeding, the file of the same is to be sent to EDP through hyper
terminal.
21) To submit information such as balance car advance as on 1 st March; car advance taken
by the officers during the year, the dates of purchase of Motor Car /M/cycle /Scooter and
the value of the same to Income Tax Section of Time Keeping Dept in the first week of
March every year.

615
22) To send the advice for free petrol quota and T.A. for the Maintenance of Motor Car
/M/cycle /Scooter to the officers who started to maintain the vehicle for the use of the
Undertaking’s duty and to send the advice to stop the same after discontinuation of the
vehicle from the work of Undertaking’s purpose.
23) To check leave record of the officers who maintains the Motor Car /M/cycle /Scooter
and worked for less than 12 days during the month and send recovery advice of the
petrol refund to EDP Dept as per Administrative Order No. 249 dated 25 th Sept. 1996.
24) Scrutiny of applications of the officers who applied for interest subsidy on housing loan.
25) Checking of bills for refund of insurance premium paid for riots and strikes.
26) Scrutiny of proposals regarding honest and faithful performance of duties put up under
S.R. 12.13.
27) Checking of amount to claim for reimbursement of salary & allowances of the officers
whose services are loaned to out side parties.
28) Pay sheet checking of ‘A’ & ‘B’ grade officers in respect of payments/ recoveries
advices forwarded by this section;
29) Such other work assigned from time to time.
4.5.2 The following work is allocated to 1 Supervisor who is assisted by 6 Clerks.
1) Maintenance of grading records of all employees (Administrative, Engineering, supply
and Traffic outdoor such as Conductor and Drivers etc.& Security)
2) Establishment work of Internal Audit Department.
3) Scrutiny of proposals of grant of Two Accelerated increments.
4) Scrutiny of acting proposals of supervisory staff.
5) Verification of increment/promotion/ reduction-restoration of grades/re-instatement
cases/ demotion forms of all employees and ‘B’ grade officers;
6) Checking of service termination slips and making entries of the same in grading register.
7) Submission of monthly, quarterly, half yearly report of Internal Audit dept. such as
deputation of staff of Internal Audit dept., on roll position of staff of Internal Audit
dept., etc. to management.
8) Scrutiny of applications of employees who applied for interest subsidy on housing loan.
9) Verification of allotment letters of Undertakings’ quarters to confirm whether the
allottee is availing the interest subsidy on housing loan.
10) Certification of rate of pay and length of service, date of joining, etc. on gratuity and
other bills;
11) Scrutiny of proposals of personal promotions.

12) Checking of promotion forms of scheduled, Non-scheduled & ‘B’ grade officers.
13) Scrutiny of LTA/Encashment of leave applications of all employees in respect of
eligibility & other particulars and make the data feeding of the same in Computer. After
completion of data feeding, the file of the same is to be sent to EDP through hyper
terminal.
14) And such other work assigned from time to time.
4.5.3 The following work is allocated to 1 Supervisor who is assisted by 1 clerk.
1) Maintenance of grading records of ‘B’ grade officers.
2) Scrutiny of appointment/promotion proposals of employees shown in Appendix ‘D’ of
Establishment Schedule.
3) Compilation of Annual Returns in respect of workmen’s compensation to staff;
4) Checking of compensatory allowance forms of ‘B’ grade Technical officers of Electric
supply Branch & ‘B’ grade Traffic Outdoor officers.
5) Scrutiny of proposals of delegation of powers.
6) All work such as payment/recovery, maintenance of service Book & all related matters
in respect of General Manager, I.A.S. officer on deputation to this Undertaking.
7) Scrutiny of reward proposals.
8) Filing of Administrative orders and Delegation of powers.
9) Preparation of Budget proposal of Internal Audit Department.
10) Preparation of Administrative Report of Internal Audit Department.
11) Such other work assigned from time to time.
4.5.4 The following work is allocated to 1 Supervisors who are assisted by 6 Clerks.
1) Annual Audit of Leave Records and balance of leave carried over and brought forward
at various T.K. divisions and to send the report of queries of the same to Sr. STK.
2) Test checking of time cards for ensuring that payments have been made for the correct
number of days on the basis of pay sheets vis-à-vis the time cards and leave records;
3) test audit of pay sheets for verification of salary, wages and allowances;
4) To verify the replies sent by T.K. deptt. To Audit queries.
5) Test check of Time cards in detail at the time of leave record checking.
616

617
6) To verify the replies given by T.K. / Traffic department to MCA queries in respect of
paysheet payment .
7) Audit of Recoveries through pay sheets.
8) Audit of Leave records of Reinstated employees, separated employees and recoveries
through final bills.
9) Monthly checking of Special Provident Fund (Gratuity) account.
10) Scrutiny of various types of proposals viz. overtime, Holiday/Sunday workings, Leave
matters, LTA/ Encashment of leave, etc.
11) Scrutiny of proposal of Silver medals, Mementos and rewards under S.R. 7.2.5.
12) To attend prohibitory orders.
13) Subject wise filling of various circulars, rulings, case studies, etc.
14) Such other work assigned from time to time.
4.6. JOB DESCRIPTION AND PROCEDURE OF UNIT 4.5.1.
4.6.1 LEAVE RECORDS OF ‘A’ & ‘B’ GRADE OFFICERS, ABSENTEE MEMOS OF ‘A’
& ‘B’ GRADE OFFICERS:
Leave records of ‘A’ & ‘B’ grade officers are maintained by the unit mentioned at 4.5.1. The
leave record shows the balance quantum of earned leave brought forward in the current year,
leave availed from month to month and the balance earned leave to be carried forward at the
end of the year.
In regard to the ‘A’ & ‘B’ grade officers’ leave, each department is required to send an
Absentee memo of the current month upto the 10 th day of next month to the Audit
Department. The absentee memo includes the number of days & dates of leave (of all types);
substitute offs availed and holidays, weekly offs enjoyed by the officers concerned as
sanctioned by their departments. The memos are verified in Audit with reference to the leave
record, indicating therein whether the leave is with or without pay. This serves as a check on
leave records and leave.
It is the duty of this unit to maintain the leave records upto-date and to ascertain that in each
instance the competent authority has sanctioned the leave. It is also the responsibility of this
unit to ascertain whether the leave is sanctioned following the terms and conditions framed
under chapter 4 of Service Regulation and rulings given by the Management from time to
time. No leave of any type is permitted for accrual beyond the maximum cumulative
quantum permitted by rules from time to time.

The maintaining of leave record of ‘A’ & ‘B’ grade officers is computerized since 1 st
January 2003.
The types of earned leave available to ‘A’ & ‘B’ grade officers are as under:
Reference Types of leave and description Category to
whom applicable
S.R. 4.3.1
S.R. 4.4.1
S.R. 4.3.1
S.R. 4.4.1
S.R. 4.3.2 S.R.
4.4.2
S.R. 4.3.3(a)
S.R.4.4.3 (a)
Privilege Leave
30 days leave for each completed
period of one year’s service,
cumulative upto 300 days.
31 days for each completed period of
one year’s service cumulative upto
300 days.
Medical Leave
10 days for each completed period of
one year’s service cumulative
indefinitely
Casual Leave
10 days per calendar year noncumulative
‘A’ grade
officers
‘B’ grade officers.
‘A’ & ‘B’ grade
officers.
‘A’ & ‘B’
grade officers.
618

Reference Types of leave and description Category to
whom applicable
S.R.4.3.3 (b)
S.R.4.4.3 (b)
S.R. 4.3.4 (i)
S.R. 4.4.4 (i)
S.R.4.3.4 (ii)
S.R.4.4.4 (ii)
Special Casual Leave
30 days in a calendar year noncumulative
to cover the absence from
duty caused due to certain exceptional
situation not covered by any other
Service Regulation.
Special Leave
93 days (non-cumulative) leave for
each completed period of Five years
service, may be granted during the
next period of five years service.
Thereafter, a similar period of leave
accrues for each period of service of
five years. The leave is on half basic
pay but without allowances and may
be availed of for periods of not less
than fifteen days at a time. This leave
is not admissible on termination of
service.
90 days leave with pay is admissible to
any female member of staff who
adopts a child, from the date of
adoption of a child or till the child
attains 3 years of age.
‘A’ & ‘B’
grade officers.
‘B’ grade officers.
‘A’ & ‘B’
grade officers.
Besides the above types of earned leave, various types of other leave are also admissible to ‘A’ &
‘B’ grade officers as are under:
S.R. 4.3.5
S.R. 4.4.5
Accident Leave
To cover absence from duty as a result of an accident
/an assault arising out of and in the course of
employment or connected with the performance of
their duty in the Undertaking, the General Manager
may sanction special (Accident) leave upto a period of
three months. The cases may refer to the BEST
Committee for grant of such leave in excess of 3
months.
‘A’ & ‘B’
grade officers
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Referenc
e
S.R.4.3.6
S.R.4.3.7
S.R.4.4.7
S.R.4.3.8
S.R.4.4.8
S.R.4.3.8
S.R.4.4.8
Types of leave and description Category to
whom applicable
Special Leave-Family Planning
a) Up to 6 days with full pay and allowance to any male
member undergoing vasectomy operation.
b) Up to 14 days with full pay and allowance to any female
member who undergoes tubectomy operation without
delivery.
c) Up to 7 days with full pay and allowance to any male
member whose wife undergoes tubectomy operation
without delivery.
d) Up to 4 days with full pay and allowance to any male
member whose wife undergoes tubectomy operation
immediately after delivery.
e) 1 day with full pay and allowance to any female
member on the day of I.U.C.D. (Intra Uterine
Contraceptive Device) reinsertion.
Leave During Embodiment
Provisions for leave to cover service-training in
Auxiliary and Territorial Forces, etc. when called upon
in aid of civil power.
Sports Leave
This leave is granted to Officers who are members of
the BEST Arts & Sports club, in the following
circumstances;
a) to enable participation as a player or a reserve or as
an official in any sporting activity, fixture competition
or tournament sponsored, organized or run by the
BEST Arts & Sports club and/or other Local
state/National or International organization or other
recognized society or Institution to attend rehearsals of
dramas or variety entertainment programs or to organize or
participate in any activity pertaining to arts, provided such
participation is approved by the BEST Arts & Sports club.
‘A’ & ‘B’ grade
officers.
‘A’ & ‘B’ grade
officers.
‘A’ & ‘B’ grade
officers.
‘A’ & ‘B’
grade
officers.
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For the purpose of organizing training and practicing as well
as actual participation in the sporting events concerned or
any activities connected with arts and for such rest or
recuperation thereafter as may be necessary, and provided
for in the Constitution and Rules of the BEST Arts & Sports
Club;
(b)The grant of leave as aforesaid where it is for a purpose
mentioned in S.R. 4.4.8 (i) (a) & (i) (b) above, shall be on
full pay & allowances for a total period of 60 days
cumulatively or at a stretch on any one occasion in any
individual case in exceptional circumstances.
(c)The grant of leave in excess of the limits laid down above is
at the discretion of the G.M/committee and debited to the
P.L. account of the member of staff.
(d)This leave is counts for accrual of leave of all types and for
increments in the substantive post the individual holds.
(e)To cover a period of absence due to injury or other physical
disability sustained while organizing, training, practicing or
actually participating in such sporting event or activity
connected with arts, such leave may not exceed 60 days on
any one occasion inclusive of any sports leave granted on
that occasion under S.R. 4.4.8 (i) (a) & (b) and on
recommendations of the medical officer of the Undertaking
or on production of a medical certificate signed by a
Registered medical practitioner.
(f)In case of Officers sustaining injury arising out of their
participation in their activities organized / approved by the
Best Arts & Sports Club. They may be granted Accident
Leave under S.R. 4.4.5 (vi) after exhausting of 60 days
sports leave under S.R. 4.3.8.
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S.R.4.3.9
S.R.4.4.9
Maternity Leave
a) 93 days from the date of commencement of
leave or to the end of 63 days from the date of
confinement whichever is earlier, provided that
in the case of abortion in the first 26 weeks of
pregnancy, the leave will be restricted to 42 days
is admissible to women officers who have
completed not less than 1 year’s continuous
service on the date of commencement of the
leave.
b) The eligible Women officers who have been
confirmed in the services of the Undertaking are
entitled for leave salary equal to full pay.
c) In all other cases, women officers are entitled for
payment of:
i) ½ pay if service is less than 2 years.
ii) Full pay if service is 2 years and more.
d) Women officer is entitled for Maternity leave, if
she has not more than 3 living children, at the
time of confinement.
e) No leave of any type shall accrue during the
period of Maternity leave.
‘A’ & ‘B’ grade
officers.
EXTRAORDINARY LEAVE
This leave is also available to ‘A’ & ‘B’ grade officers, upto a period of 3 years to those
having 5 years continuous service and upto a period of 1 year, to those having more than 1
year continuous service but less than 5 years continuous service, who suffering from
Tuberculosis and/or other wasting diseases as per terms and conditions specified in
S.R.4.3.10 & 4.4.10.
4.6.2 MAINTENANCE OF GRADING RECORDS OF ‘A’ GRADE OFFICERS:
This unit maintains grading records pertaining to ‘A’ grade officers. The grading records
indicate by name the individual officer and all particulars of his grade, annual increments,
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Promotions, confirmations, acting appointments/combination of appointments and basic
salaries drawn from time to time.
In the performances of the above, the following details are verified: -
(a) That the appointment, permanent or temporary, is valid, sanctioned by the competent
authority and that it is in accordance with provisions of the MMC (Amended) Act, 1999
pertaining to officers and employees of the Undertaking under section 460 R, 460 T, 460
Y, 80 B & 85 A and also with the provisions of service regulations.
(b) That the increment form has been duly approved by the competent authority and that
after approval, the same has been noted in the grading record maintained in respect of
each individual.
(c) That the increment is due at the time recommended and that also the same is within the
time scale applicable to the incumbent.
4.6.3 MAINTENANCE OF SERVICE RECORDS OF A & B GRADE OFFICERS:
It is the function of this unit to ensure that all relevant service particulars of officers
including all correspondence with Audit during the tenure of the officers are filed in a
systematic manner and easily available when required for reference to Internal Audit
Department.
4.6.4 CHECKING OF SALARY BILLS OF SPECIALIST DOCTORS:
The salary (Honorarium) bills of the Specialist Doctors are initiated by the Timekeeping
Department. The bills are verified on the basis of their working as well as their tenure &
noting of same is made in the register of specialist doctors maintained in this section. Then
the bills are sent to cash department for payment.
These doctors are eligible for 20 days casual leave only during the year and the leave availed
beyond this limit is marked as absent & recovery is made in the salary (Honorarium) bills.
They are not eligible for any other facilities.
4.6.5. INCREMENT DUE TO ‘A’ GRADE OFFICERS:
Every month approved increment form of ‘A’ grade officers excluding Heads of Branches to
whom increments are due is filled in and sent to respective Heads of Branches for approval
as per powers delegated by G.M. In case of Heads of Branches, the increment form is sent to
General Manager through Assistant General Manager (personal) for approval. On receipt of
sanctioned increment form, advices are sent to Time Keeping Department for the payment of
Increment. The staff of this unit also checks the pay sheet of ‘A’ grade officers to verify
whether the officer is getting Annual Increment, Biennial Increment, and Service Increment
correctly or not.
4.6.6 LEAVE TRAVEL ASSISTANCE AND ENCHASHMENT OF LEAVE:
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624
On receipt of LTA and Encashment forms of ‘A’ & ‘B’ grade officers, this unit
checks the details such as Grade code, Depot code, Rate of pay &
allowances and such other conditions required to be fulfilled as provided in
service regulations and in other circulars from time to time. On fulfilling all
conditions of eligibility of LTA and/or Encashment as the case may be,
necessary entries are incorporated in grading folios of the concerned
officers. Thereafter the data is fed in the programme and the same is sent to
EDP Department through hyper terminal.
4.6.7 CHECKING OF APPLICATIONS OF ‘A’ & ‘B’ GRADE OFFICERS FOR
INTEREST SUBSIDY:
On receipt of applications for interest subsidy from ‘A’ & ‘B’ grade officers who obtain
housing loan, this unit checks the details mentioned in application, verifies other papers such
as loan sanction letter, loan disbursement letter, eligibility letter, copy of agreement, etc.,
and verifying the fulfillment of conditions as required under A.O. No. 299 dated 26/11/2001
& other circulars/ administrative orders issued from time to time. After checking of these
applications, the entries of the same are incorporated in grading folios of the concerned
officers and forward these applications to Interest subsidy section of Accounts Department.
4.6.8 MAINTENANCE OF RECORD OF RECOVERIES OF MOTOR CAR ADVANCES:
Proper record is maintained of motor car Advances given showing therein the Name of the
officer, Designation, Grade, amount of advance sanctioned, motor car No., purchase value of
the car, date of registration & taxation of motor vehicle, name of the previous owner etc.
Advances are sanctioned at the discretion of the General Manager (Powers delegated to
Additional G.M./D.G.M (TE) for purchase of Motor Cars/cycles on the conditions stipulated
in S.R.5.5.8 as under.
a) Advance is equivalent to purchase price of the motorcar/ Motor cycle/ Scooter subject to
a maximum limit prescribed under S.R. No. 5.5.8(i) & (ii).
b) In case of Officers drawing conveyance allowances and maintaining cars (i.e. already
obtained advance), the advance is not to exceed the difference of sale proceeds of old
motor car or old motor cycle/scooter and purchase price of the new motor car or new
motor cycle/scooters as the case may be, if the amount of advance and/or interest
thereon is outstanding, subject to the ceiling of the maximum limit prescribed under S.R.
No. 5.5.8(i) & (ii). Fresh advance is granted on repayment of balance outstanding
advance with interest due thereon.
c) The advance is repayable as per installments stated in S.R. 5.5.8 (iii).
d) The advance bears interest @ prescribed under S.R. 5.5.8 (iv) on monthly reducing
balance.

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e) An officer must execute a pro-note in favour of the Undertaking for the amount
advanced and give a written bond in approved form that he will not part with the vehicle
before complete repayment of advance.
f) The vehicle purchased is to be comprehensively insured by the officer with an approved
company.
g) Except for special reasons recorded in writing a fresh advance will not be granted within
5 years from the date the advance was taken and before drawing fresh advance the
outstanding amount of previous advance with interest due therein is completely repaid.
4.6.9 CHECKING OF AMOUNTS PAYABLE FROM EMPLOYEES’ WELFARE FUND
AND THE ACCOUNTS MAINTAINED THEREOF.
S.R.9.1 is in connection with the operation of the B.E.S. & T. Undertaking’s Employees
Welfare Fund account. The Superintendent Cash is responsible for keeping the Employees
Welfare Fund accounts and the same is audited monthly by this unit. This unit also checked
balance sheet of this Fund at the end of every financial year
Compassionate donations of small sums are made to poor passengers and other injured in
traffic accidents and deserving cases which cannot be assisted with Undertaking’s monies.
Loans to employees are granted on application on prescribed forms recommended by heads
of Departments and sanctioned by the competent authority.
All loans are to be repaid within a year in monthly instalments.
Loans are not granted till at least one full year has elapsed since the complete repayment of
last loan unless specifically sanctioned by the General Manager.
A Loan from this fund is to be regarded as a most exceptional concession and due to limited
funds at credit; allocations have been made in respect of total amounts to be given out as
loans for each department, which cannot be exceeded.
This unit exercises controls.
a) To ensure that the total aggregate of loans to employees of each department does not
exceed the amount allocated.
b) To ensure that individuals are not sanctioned loans beyond than the limit first fixed but
in any case not in excess of 2 months salary.
c) To ensure that at least one year has elapsed since repayment of last loan unless specially
sanctioned by the General Manager.
d) To ensure that loans have been recommended by the Heads of the departments under
whom they work and that they are included in the statement of Employees Welfare
Fund, the loans to be paid on the specified due date.
e) To ensure every month that the accounts are properly maintained in the Cash
Department.

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f) To ensure that the amounts recoverable by monthly installments are intimated for
recoveries to the EDP Department and such recoveries are duly made.
g) To ensure that the employee has tapped all sources available to him for drawl of P.F.
Advance and that he is not eligible for drawl from such fund before applying for loans
from the Employees Welfare Fund.
4.6.10 REFUND OF SECURITY DEPOSITS TO ‘A’ & ‘B’ GRADE OFFICERS:
Certain appointees are required to pay security deposits as a matter of service contract in one
lump sum or in monthly installments. Security deposits recovered in monthly installments
through pay sheet is maintained by Accounts Department. After completion of contractual
period, the concerned officer makes an application for refund of security deposits. On receipt
of such application to this unit; it certifies the period of service completed by the concerned
officer and forwards the application to Accounts Department for further action of refund of
Security Deposit.
Service contract is filed in the Service Record file of the officer, maintained by the
department concerned and second copy of the same is filed in the relevant service records
maintained by this Unit.
4.6.11 CHECKS ON VARIATIONS IN ESTABLISHMENT SCHEDULE:
The appendix to Budget Estimate ‘C’ viz. the Establishment Schedule of permanent posts as
well as temporary posts for long period is prepared by the General Manager, approved by the
BEST & Standing Committee and finally adopted by the Corporation with changes if any,
made at the various stages when approved in the month of January for the next Budget year.
Thereafter various changes are proposed by the General Manager, approved by the
Committee & Corporation, and on the basis of BCRs and CRs, these changes are
incorporated in the current year’s Establishment Schedule. It is then ensured that all these
changes have been included in the official printed and final Establishment Schedule for the
ensuring financial year.
4.6.12 SEPARATION OF ‘A’ GRADE OFFICERS:
One month prior to date of separation of ‘A’ grade officers (including the General Manager),
notes are sent to about 10 departments requesting them to advise outstanding recoveries
against the officer concerned. These recoveries are incorporated in the Final Dues bill. Since,
usually, the General Manager is deputed by the state Government to the Undertaking, a final
dues bill is not prepared in his case and the outstanding recoveries are settled by personal
negotiations. A copy of original final bill is also filled in the relevant service records
maintained by this unit.
4.6.13 FINAL DUES OF ‘A’ & ‘B’ GRADE OFFICERS:
On separation of ‘A’ & ‘B’ grade officers, this unit closes their leave account and informs
Time keeping department their balance leave for encashment to be included in their final
dues bill. On receipt of Final bill, this unit certifies the number of days leave for encashment

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and also gives rate of pay of the concerned officer on final bill and sent to payment Audit
section for further action.
Gratuity and other bills that require certification of rate of pay, date of appointment, date of
separation, length of service, etc. are certified by this unit in this regard on the basis of the
particulars maintained in the staff grading form and necessary entries are also made in the
staff grading form of concerned officers.
4.6.14 INFORMATION OF ABSENTEEISM OF ‘A’ & ‘B’ GRADE OFFICERS:
As per Pension Scheme 1995, it is necessary to furnish the days of absence of the separated
officers during the entire service period, for which they have not earned wages; to Provident
Fund department. Provident Fund department submits this information along with other
details of the concerned officer to RPFC for deciding the amount of pension.
4.6.15 ADVICES OF PAYMENT/RECOVERIES TO ‘A’ GRADE OFFICERS OF
PROMOTION, ACTING/COMBINATION ETC.:
On receipt note of promotion/reversion and taking over duties of the ‘A’ grade officers,
sanctioned note of Acting/Combination of appointment, etc., this unit sends
payment/recovery advices to concerned time-keeping department/E.D.P. department as the
case may be. This unit also sends recovery advices in respect of Traveling allowance,
Acting/Combination allowance etc., if not eligible during leave period as prescribed in the
Service Regulations. In addition, this unit is also sends the advices for payment of T.A. to
the officers concerned for maintaining motor car or motor cycle/scooter and free quota of
petrol to concerned T.K. divisions and Material Management Dept. respectively.
4.6.16 SCRUTINY OF PROMOTION PROPOSALS OF ‘A’ GRADE OFFICERS:
Promotion proposals of ‘A’ grade officers of all Branches are initiated by the Personnel
Department. On receipt of such proposals, this unit verifies vacancies, the seniority list of
such officers and eligibility and suitability conditions prescribed for the post as per the
various officers of the B.E.S.&T. (Recruitment) rules 1985, etc.
4.6.17 SCRUTINY OF CREATION OF POSTS PROPOSALS:
This unit scrutinized proposals of creation of additional posts initiated by various
Departments of the Undertaking. In order to confirm the justification given by the concerned
departments for increased/additions of workload, the concerned staff of this Unit visits the
concerned department and checks the various factors of increase in workload as per norms of
work laid down in certain work by the Work-study Department from point of view of
economy measure and give their observations/suggestions to the Management in this regard.
4.6.18 PETROL REFUND FOR ‘A’ & ‘B’ GRADE OFFICERS:
This unit checks pay sheet of ‘A’ & ‘B’ grade officers in respect of petrol refund to those
who are maintaining motor car/cycle for the performance of their duties. Every month refund
advice is initiated by the Materials Management Department and sent to E.D.P Department
to include in pay sheet, E.D.P Department sends this advice to audit Department for

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checking. This unit checks this advice with pay sheet & pointed out discrepancies if any to
E.D.P. Deptt.
4.6.19 SCRUTINY OF ACTING/COMBINATION OF APPOINTMENT PROPOSALS OF
‘A’ & ‘B’ GRADE OFFICERS:
On receipt of proposals of Acting/Combination of appointment proposals against leave
vacancy orf vacant post, this unit confirms the vacancy from leave records maintained in this
section and clear vacancy from T.K. Department/Personnel Department. This unit
scrutinizes such proposals in respect of senior person recommended for such appointment,
administrative orders & rules framed under service regulations in this regard.
4.7 JOB DESCRIPTION AND PROCEDURE FOR CHECKING OF UNIT 4.5.2:
This unit comprises of 1 supervisor and 6 clerks performing the following work.
4.7.1 MAINTENANCE OF GRADING RECORDS OF SCHEDULED AND NON-
SCHEDULED EMPLOYEES:
The work of maintenance of grading records of all the employees has been divided into 4
parts.
a) Administrative Staff (1 clerk)
b) Traffic Outdoor Staff (2 clerks)
c) Engineering Staff including Security Staff (1 clerk)
d) Civil Engg./ Supply Staff (1 clerk)
All staff members of the Undertaking are placed in grades provided in various designations
at suitable stages in the time scale on appointments, promotions, transfers, reversions,
demotions, etc. and by annual increments and all these details are checked and included for
reference in the grading folios maintained individually for each employee of the
Undertaking, permanent or temporary.
It is not considered necessary to give details of procedures separately in respect of each subunit
the description and procedure are stated generally for the whole staff but in a phased
manner starting with appointments and ending with separation.
4.7.1 (a) APPOINTMENTS:
Direct recruitment is generally done in respect of the following categories of staff:-
Sub Unit A
a) Clerks in grade A/GV including Stenographers, Shop Recorders, Clerk-cum-Typist,
Pharmacists, etc.
b) Sepoys.

Sub Unit B
a) Conductors
b) Drivers
c) Miscellaneous, Scavengers etc.
Sub Unit C
a) Cleaners
b) M.V. Drivers
c) Mech. M.V.
d) Security Guards, etc.
Sub Unit D
a) Naughanies, scavengers
b) M.V. Drivers
c) Dy. Charge Engineers, Overseers, in grade T-7, etc.
Other higher posts are filled by promotions from staff recruiting in the entry grades.
All direct recruitments are made on the basis of applications received and maintained in a
waiting list in the Undertaking or from such persons referred to the Undertaking by the
Regional Employment Exchange on request by the Undertaking.
Entry into the recruitment grades is dependent on the applicants;
i) possessing the requisite academic qualification;
ii) being within the prescribed age limits;
iii) having passed prescribed written and/or oral tests or such other tests prescribe;
iv) being certified fit for employment by the Undertaking’s Medical Officer.
When the applicant does not fulfill any of the above stipulations and is to be appointed as a
special case such as on sports ground, compassionate grounds, etc. the General Manager’s
specific sanction is obtained and only then such an appointment is considered to be in order.
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a) On appointment, appointment papers are prepared by the recruiting department and
on receipt of the same in the Audit Department; all checks are exercised to ensure
that the applicant fulfills all conditions requisite to his appointment.
The Audit Department also ensures that the appointee has been placed in the
appropriate grade, within the time scale due, that the post is in existent and the
filling of it has sanction of the competent authority and that the appointment itself is
valid as far as vacancy and authority is concerned.
b) After having verified that the appointment papers are in order in all respects, the
following particulars of the appointee are included in the grading register.
1) Name, Check Number, Date of Birth, Date of joining, Date of retirement.
2) Department, designation.
4.7.1 (b) CONFIRMATION:
3) Rate of pay and other allowances.
4) Grade- starting salary, etc.
All appointments, including temporary, carry a probationary period laid down for each case
or class of appointments. On satisfactory completion of the probationary period an employee
is confirmed. If the employee’s services have not been found suitable during his
probationary period, the latter period is extended to the extent of the original period of
Probation at the discretion of the Head of Department or otherwise the services are
dispensed with either during the period of probation or immediately thereafter.
4.7.1 (c) (i) ANNUAL INCREMENTS:
Increments in the time scale of appointments are granted every year on the 1 st of each
respective month. Where employees appointed / joined on or before 15 th of a month, they are
due their annual increments on the 1 st of the same month in the next year. Where employees
appointed after 15 th of the month, they are due their annual increments on the 1 st of the
following month in the next year. Thereafter these dates of annual increment will remain
constant.
When an annual increment is due, E.D.P. Department initiates the increment forms and sent
it to Traffic Department in case of Traffic Outdoor staff (i.e. Bus Conductors, Bus Drivers,
Sr. Bus Conductors, Sr. Bus Drivers and Bus Miscellaneous) and in case of other staff
members to concerned Time Keeping Divisions for their verification.
On verification and making entry in their grading, Time Keeping department forwards the
same to concerned Head of Departments for recommendation of Annual Increments. After
recommendation by concerned Competent Authority, the Audit Department checks the
correctness of the increment recommended and indicates the same in the staff grading folio
prepared at the time of first appointment.
In case of Traffic Outdoor staff (i.e. Bus Conductors, Bus Drivers, Sr. Bus Conductors Sr.
Bus Drivers and Bus Miscellaneous), concerned Traffic division verifies and makes the
entries of increments in the grading records of concerned staff members. If any discrepancy

631
found, the same is brought to the notice of EDP Department by sending grading position in
prescribed format. One copy of the same is sent to concerned T.K. division for
payment/recovery of arrears if any and another copy to Audit for verification.
4.7.1 (c) (ii) 25 YEARS SERVICE INCREMENT
A member of staff of the Undertaking who completes 25 years continuous
satisfactory service is granted one additional service increment with effect
from the first day of the month following the month in which he completed
25 years continuous satisfactory service. Even, if his pay-scale does not
permit him to get one additional increment, he is granted one increment,
the quantum of such increment being equal to the last increment of his pay
scale. The quantum of this increment once fixed is remained unchanged &
shown separately as ‘Service Increment’. The quantum of this ‘Service
Increment’ is considered as Basic Salary for all purpose except for fixation
of salary on account of promotion and revision of pay scale. This Service
Increment is granted under payment code No. 025. Like Annual Increment
same procedure of verification is followed for service increment. The
quantum of this service increment will be considered as Basic Salary for all
the purpose except for Fixation of salary on account of promotion and
revision of pay scales.
4.7.1 (c) (iii) PERSONAL PAY -- BIENNIAL INCREMENT:
A member of staff of the Undertaking who completes a period of two years
on the maximum salary of the time scale of his post is granted ‘Personal
Pay’ equivalent to one increment, the quantum of such increment being
equal to the last increment of his pay scale. Such member of staff is further
granted ‘Personal Pay’ equivalent to the last increment of his payscale after
a further period of two years. Like Annual Increment & Service Increment,
the same procedure of verification is followed for Personal Pay.
The personal pay is granted under payment code No. 031. The Personal Pay
so earned by the member of staff is ranked as Basic Salary for the purpose
of re-fixation of salary on promotion, Acting Appointment, Revision of grade,
Provident Fund, Special Provident Fund/Gratuity & Leave Travel Assistance

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only and not for the purpose of House Rent Allowance, Leave Compensatory
Allowance, Medical Leave Compensatory Allowance, Overtime, Incentive
Bonus, Encashment of Leave, etc.
4.7.1 (d) CHECKING OF PROMOTION/REVERSION FORMS:
This unit checks Promotion/ Reversion forms of all scheduled, non-
scheduled & ‘B’ grade officers of the Undertaking. These Promotion/
Reversion forms are initiated by the Time Keeping Department and sent to
Audit for checking. Then on the basis of Promotion/ Reversion ID, taking
over duties note; this unit checks these Promotion/ Reversion forms to
ascertain the correctness and validity of such promotions. It is then
ensured that placement in the grade and its time scale are correct and
these latter particulars are indicated in the staff grading folio prepared at
the time of first appointment and maintained in this section.
4.7.1 (e) TRANSFERS:
Transfers do not mean necessarily an improvement in time scale
emoluments as in the case of Promotions and employees transferred are
merely fitted in the timescale and they involve changes in designation
and/or department. All such changes in grade, basic pay, designation
and/or department are incorporated in the staff grading register prepared
at the time of first appointment.
4.7.1 (f) REVERSIONS, DEMOTIONS AND REDUCTIONS/ RESTOR-ATIONS IN
GRADES:
All such instances mean changes in designation, grade, rate of pay/
increments. On audit verifications, these particulars are incorporated in
grading folio prepared at the time of first appointment.
4.7.1 (g) SEPARATION:
On separation of the employee, the date and manner of separation are
incorporated in the grading folio prepared at the time of first appointment.

4.7.1 (h) CERTIFICATION OF RATES OF PAY & DATES OF JOINING:
Gratuity and other bills that require certification of rate of pay, length of
service or dates of appointments are certified by this unit on the basis of
the particulars maintained in the staff grading forms.
4.7.1. (i) LEAVE TRAVEL ASSISTANCE AND ENCHASHMENT OF LEAVE:
On receipt of LTA and Encashment forms of staff through Time Keeping
Department, this unit checks the details such as Grade code, Depot code,
Rate of pay & allowances and such other conditions required to be fulfilled
as provided in service regulations and in other circulars from time to time.
On fulfilling all conditions of eligibility of LTA and/or Encashment of leave
as the case may be, necessary entries are incorporated in staff grading
register prepared at the time of appointment.
Thereafter the data is fed in the program and the same is sent to EDP
Department through hyper terminal. Then the LTA/Encashment of leave
forms are sent to T.K. Department for further necessary actions.
4.7.1.(j)CHECKING OF APPLICATIONS OF EMPLOYEES FOR INTEREST SUBSIDY ON
HOUSING LOAN:
On receipt of applications for interest subsidy from employees who obtain
housing loan, this unit checks the details mentioned in application, verifies
other papers such as loan sanction letter, loan disbursement letter,
eligibility letter, copy of agreement, etc., and verifying the fulfillment of
conditions as required under A.O. No. 299 dated 26/11/2001 & other
circulars/ administrative orders issued from time to time. After checking of
these applications,, the entry of the same is incorporated in grading folios of
the concerned officers and forward these applications to Interest subsidy
section of Account Department.
4.7.2 ESTABLISHMENT WORK OF THE INTERNAL AUDIT DEPARTMENT:
The Senior Audit Assistant (Establishment) and Audit Assistant
(Establishment) assisted by their staff, besides looking to staff matters of
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634
the Undertaking as a whole, is also responsible for staff matters of the
Internal Audit Department.
The work of this section with relevance to staff is dependent on
(a) The Establishment schedule as prepared under section 460R of
the MMC Act (amendment) 1999.
(b) The Service Regulations as framed and approved under section
460V of the MMC Act (amendment), 1999.
(c) The Standing Orders as settled by the Commissioner of Labour
under section 35(2) of the Bombay Industrial Relations Act, 1946
and as settled by the Industrial Court under section 36(3) and
amended by the Commissioner of Labour under section 39(1) of
the same Act and
(d) The various procedures approved by Management from time to
time.
4.7.2 (1) VARIATIONS IN ESTABLISHMENT SCHEDULE:
Every annual year THE VARIATION IN Establishment schedule of the
Internal Audit Department are prepared for creation/abolition of posts,
attach/detach allowances of the posts with proper justification.
4.7.2 (2) FREE TRAVEL TOKENS:
Free Travel Tokens are issued to all members of the staff excluding “A” and
“B” grade Officers to whom Bus passes are issued by the Correspondence
Department.
In case of loss of Free Travel Token, a certificate regarding working of the
employee in the department is issued for submitting the same to Police
Station. On receipt of N.C. from police station, a substitute duplicate Free
Travel Token/ Bus pass is issued on payment of requisite charges notified
from time to time and on production of a photograph.
The Establishment section prepares Free Travel Tokens (i.e. Identity Card –
cum-Bus Tokens) and issues them to the Audit Staff; reports loss of Free
Travel Token by Audit Staff to the Traffic Department, to enable the latter to
issue a line notice to the Traffic Staff; sends recovery advices to OA(EDP) to

635
recover cost of Bus Tokens with penalty, if any, under code 141 through
paysheet; maintains register token number-wise of Free Traveling Tokens
issued to the staff of the department, arranges for revalidation of Bus
passes and Free Travel Tokens every year and files acknowledgement
papers in respective individual employee’s staff record.
The facility is further extended to superannuated/Voluntary retired staff for
one year from their separation vide Adm. Order No. 257 Dt. 29.07.1997.
4.7.2. (3) STAFF:
This section maintains records to ensure that provisions made in the
Establishment schedule and the actual sanctioned strength is not
exceeded.
It arranges for revalidation of lapsed posts as included in the Establishment
schedules;
It obtains sanction of the Competent Authority for filling in vacancies in the
Audit Department;
It places requisitions on the personnel department for filling vacancies,
permanent & temporary, as and when needed,
It maintains records of engagement, promotions, confirmations, transfers,
acting arrangements, termination of service of the Audit staff and intimates
same to the various departments in the forms prescribed by Management
from time to time.
4.7.2. (4) STAFF RECORDS:
Staff records of individual members of the Internal Audit Department are
maintained in this section. Particulars noted in staff records are-
(i) attendance,
(ii) annual increments, biennial increments, service increment, etc.,
(iii)promotion/Reversion,

(iv) punishments given,
(v) awards made,
(vi) remarks pertinent to assess the merits and ability of the individual
concerned.
Information regarding Audit staff, whenever called for, is forwarded to the
personnel department.
4.7.2 (5) STAFF RETURNS:
The section compiles
(a) Monthly statements of
(I) Payment of overtime,
(ii) Payment of acting/combination and
submits the above to the Time keeping Department.
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(b) Statement of vacancies which are to be sent to Time Keeping
department for further submission to the Government Employment
Exchange as and when required;
(c) Statement of vacancies submits to personnel Department monthly
in a prescribed format.
(d) Consolidated statement of applications for Scholarship received
from audit staff for their children to the chief welfare officer.
(e) Advices for payment of meal allowance, stitching charges, etc. to be
sent to E.D.P. Department.
4.7.2 (6) ISSUE OF CERTIFICATES:
The establishment section arranges for the issue of the following
certificates;
(i) service certificates to separated audit employees,
(ii) salary certificates to audit employees in service.
It furnishes particulars to the personnel department in cases when
certificates are issued by that department.

4.7.2 (7) SUPERANNUATION:
The retirement age of all members of staff is 58 years. However, after
attaining the age of 50 years and completing 20 years minimum service, ‘A’
grade Officers may apply for voluntarily retirement after giving two months’
notice and ‘B’ grade officers/ employees may apply for voluntarily
retirement after giving one months’ notice to Appointing Authority. However
on receipt of application, the Competent Authority have full discretion to
approve or reject the application of Voluntary Retirement without assigning
any reason thereof.
A register is required to be maintained in which particulars of
employees/officers such as -
Date of birth;
Date of superannuation; and
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Reference of service termination notice is required to be indicated in
this register and in the Proforma prescribed in P.O. Nos. 21 and 74
issued under letters Nos. GM/PO/29117/69-70 and
GM/PO/24559/70-71 dated 04.09.1969 & 04.08.1970 respectively
and the specific procedures detailed therein are required to be followed.
4.7.2.(8) LOAN FROM WELFARE FUND:
This Section maintains a control on the total amount of loans taken from
the Employees’ Welfare Fund to ensure that it does not exceed the allotted
quota for the year. It also verifies, in the case of applications for this loan,
whether they have previously taken any loans and are eligible for fresh
loan and indicates these particulars among others in the application form.
4.7.2. (9) RECOVERIES:
Recovery advices of recoveries to be made from Audit staff are sent to the
E.D.P. Department for further action and in respect of separated
employees of the Audit Department, the entries for recoveries included in
the final bills are verified for their correctness by this section.

4.7.2 (10) LEAVE:
The section arranges for sanction of leave and ensures that
(i) leave is available and admissible;
(ii) sanction of the competent authority has been obtained;
(iii) in case of long leave they are as per leave programme drawn out in
the beginning of the calendar year;
(iv) in case of sick leave, requisite medical certificates are produced;
(v) in case of Accident leave that preliminary investigations have been
completed;
(vi) in cases of special leave, that the employees have the minimum
service laid down and that reasons therefore are valid;
(vii) in cases of leave without pay, special leave on half pay etc, sanctions
of competent authorities are obtained.
4.7.2. (11) FESTIVAL ADVANCES:
This section
(a) Compiles a list of employees desiring to draw festival advances,
(b) Advices in respect of festival advance sent to EDP Department for
payment.
(c) Recovery of the same is made through paysheet as per program
made by E.D.P. Department.
4.7.2 (12) CREDIT BALANCE:
When a credit balance is reported against staff of the Audit Department;
this section
(a) verifies reasons therefore,
(b) ensures a cut down on the issue of grains on credit and
(c) arranges for liquidation of the credit balance through pay sheets
either wholly or in installment as approved.
4.7.2 (13) PROVIDENT FUND ADVANCES:
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639
This section verifies reasons stated for drawal of advances or for non-
refundable advances admissible from the provident fund and calls for
authentic documents when required in support of audit applicants claims.
4.7.2 (14) CHANGES IN RESIDENTIAL ADDRESSES:
On receipt of a prescribed application duly filled intimating change in
address, the particulars stated therein are checked on the basis of given
information that the same is supported by a documentary evidence of the
new premises mentioned in application. Thereafter the same is changed in
Service Record of the concerned staff member with intimation to him. The
same is also intimated to Provident Fund/Time Keeping Department and
Credit Society.
4.7.2 (15) CHANGES IN DATES OF BIRTHS:
On receipt of an application from an Audit employees intimating a change
in his date of birth, this section.
(a) ensures that the application has been received within the prescribed
period laid down therefore,
(b) ensures that proper proof of date of birth is received;
(c) verifies that document produced is genuine;
(d) forwards the applications with recommendation to the personnel
department.
(e) on approval, amends the date of birth recorded in audit records and
the service record of the concerned staff member.
4.7.2 (16) DISCIPLINARY ACTION:
The Standing Orders provide for 2 sets of punishment; one of which may
be imposed upon an offending employee when found guilty. They are
(a) Major punishments and
(b) Minor punishments

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(a) Major Punishment: - Major punishments are dismissal, discharge,
demotion and/or reduction in grade and suspension for a
reasonable period not exceeding 3 months.
Major punishments may be imposed only on issue of a proper
charge sheet and after holding a departmental enquiry at which the
employee may be represented by a representative.
An appeal in the case of any one of the major punishments lies to
the officer immediately superior to the one who has imposed the
punishments. The second appeal lies with the General Manager in
cases of discharge or dismissal. Now, in some Deptt. Powers has
been delegated to Officers.
The appeal in each case must be lodged within 14 days of receipt in
writing of orders issued after trial/appeal.
The employee is entitled to be represented at the appeals.
(b) Minor Punishments: - Minor punishments are in the form of a
warning, censured, a fine (in terms of payment of wages Act where
applicable) or suspension not exceeding 7 days.
Minor punishment is imposed after holding a summary trial. The
employee is being given the opportunity to show cause why action
should not be taken against him. No representative is allowed at
such an enquiry.
An employee may appeal within 14 days of receipt of order in
writing against any punishment inflicted upon him to the officer
immediately superior to the one whose order is under appeal and
may be represented at such an appeal.
CHARGESHEET AND SHOW CAUSE NOTICE:
Charge sheet and show cause notice should clearly specify;
(a) the date, approximate time and place of act of omission or
commission in respect of which he is charged and
(b) give a short resume of the act of omission or commission which
constitutes the misconduct with which he is charged.
The relevant portions of the clauses of misconduct have to be
reproduced. The date and time of enquiry must not be less than 48
hours after the receipt of the chargesheet by the employee
concerned.
At the enquiry, the original report and exhibits if any, must be made
available. The complainant as well as the accused together with

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their witnesses must be called and be available for examination.
The evidence collected at the enquiry must be recorded and made
available to the employee upon application for it in the event that he
may go in appeal.
JUDGEMENT:
The Trying Officer will follow the following sequence.
(a) Particulars of persons attending the enquiry including
representatives must be stated.
(b) The charge framed against the employee should be clearly
defined.
(c) A discussion of the circumstances and facts of the case on high
charges are based is to be stated along with the evidence deposed
at the enquiry including submissions made by the employee or
his representative on behalf of the former.
(d) Arrive at a verdict on the basis of the facts and charges.
(e) Refer to the employee’s staff record to ascertain his past record
and whether there are any extenuating or aggravating
circumstances to be taken into account.
(f) Order or recommend the final punishment to be imposed after
asking the employee to show cause why the punishment should
not be imposed on him.
To consult the employee’s service record is mandatory. Where more than one
charge is made against an employee, each charge should be dealt with separately
and verdict in each of them should be given.
Orders of dismissal and discharge must be carefully worded.
Dismissal is to dispense with the employees service forthwith
without notice or pay in lieu thereof. Discharge is to terminate
services after due notice or pay in lieu thereof.
Dismissal entails loss of accrued benefits such as leave at credit.
Undertaking’s contribution to P.F., to the extent permissible under
the E.P.F. Act, Gratuity etc. while discharge, does not do away with
such benefits.
In cases of every serious nature, an employee may be suspended
pending enquiry. The order must be in writing and suspension
takes effect on delivery thereof. A mention of this is to be made in
the chargesheet.
During the period of suspension pending enquiry, the employee is
entitled to draw and must be paid subsistence allowances at rates

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determined by the suspending authority which must not be less
than 1/3 rd pay and allowances to ‘A’ & ‘B’ Grade Officers and
employees.
If at the end of the enquiry no action is proposed to be taken, the
employee will be treated as if he was on duty during the suspension
period and paid wages accordingly.
The following functions are attended to in respect of disciplinary action
cases:
a) Reports received against staff are scrutinized with regard to offences
alleged.
b) Mode of action-whether by summary trial or charge sheet is decided.
c) The show cause notice or charge sheet is framed.
d) The show cause notice or charge sheet is served upon the employee
either personally if he is on duty or by Registered Acknowledgement
Due letter if away from work.
e) Send intimations to departments or persons concerned and arrange to
call for exhibits connected with the enquiry.
f) To convey the orders of the Trying Officer after completion of the
enquiry and inform the employee of the period within which appeal is
to be lodged.
g) To fix date and time of appeal in consultation with the appellate
authority and inform the employee and his representative accordingly.
h) To arrange for supply of notes of evidence if called for.
i) If no appeal is preferred to implement the orders of the Trying Officers
and intimate the Personnel and Time Keeping departments and in a
similar manner also dispose of cases after appeals.
In the case of Suspension Pending Enquiry, it is ensured that-
a) The notice of suspension is under the hand of the Asst. Gen. Manager
(Audit).
b) Arrangements are made to enable the employee to draw grains against
cash payment.
c) He is paid subsistence allowances each month.
d) If no action is taken against him as a result of the enquiry the
employee is treated as on duty during the period of his suspension and

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is paid full wages and entitled to all privileges for the period of
suspension.
e) If punishment other than dismissal is imposed to implement the orders
that may be passed by the Management for treating whole or part of
period of suspension as on duty.
f) In certifying final bills the forfeiture of gratuity and provident fund
contribution is executed and that all recoveries in respect of Free
Travel Token, Identity Card, Uniform, Badge etc. are included if the
same have not been returned or not returned in the time required.
4.7. 2. (17) RESIGNATION:
A permanent employee including ‘B’ grade officer is required to give one
calendar month’s written notice of his intension to resign.
‘A’ grade officer is required to give two calendar months written notice of
his intension to resign.
A temporary employee is required to give 24 hours written notice of his
intension to resign.
Where the letters of resignation are received, the following procedure is
followed :
a) It is ensured that an adequate notice is given and the shortfall, if any,
has been stated.
b) It is ascertained that no case is pending disposal against the employee.
c) that, if in order, the same is put up with recommendations to the appropriate authority
for acceptance of resignation.
d) On acceptance of his resignation, the service termination slip is issued
and flowed to the various departments as required from time to time.
4.7.2(18) ACCIDENT TO EMPLOYEES:
When in the course of employment, an employee meets with an
accident the employee is directed to the Undertaking’s
dispensary with a certificate of injury duly completed and signed

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by an officer. The certificate of injury may be filled later in case of
serious accident.
All serious accidents must be intimated to the Internal Audit and to
Bus Traffic Control personally or on telephone.
The matter is informed to Welfare Department with a request to
afford medical assistance to the injured staff. In such cases, his
relatives at home must be intimated.
After he made fit by our Medical Officer, the fact finding enquiry is
to be carried out and matter is to be put up to competent authority
for further orders, as per S.R. 4.4.5.
4.7.2. (19) OVERTIME:
Overtime is worked in the Internal Audit Department due to
i) Seasonal fluctuation of work such as annual auditing of
accounts, arrears payment due to gradation, etc.
ii) Emergency work that can not be foreseen or avoided.
After ascertaining the need for working overtime and the time
required for completing the seasonal or emergent work that has
arisen, sanction is taken in terms of hour’s requirement,
overtime must be worked without infringement of the relevant
provisions of the Minimum Wages Act or other acts applicable
from time to time.
Monthly statements of overtime worked indicating names,
Ch.No., Pay sheet No. and the total hours worked by each
individual is sent to the Time Keeping Department for including
payments in pay sheets.
4.7.2(20) MEAL ALLOWANCES
Meal Allowances is payable under circumstances narrated in
circular No. PO/AOS/48569/68-69 dated 19.11.68 and the

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procedure and details to be included in this manual at 5.10.2 and
5.10.2.1.
4.7.2 (21) STATIONERY:
This unit also requisitions all stationery requirements of the
Audit Department, accepts the same, distributes item of
stationery to other sections as well as individuals and maintains
record of receipts, issue and balance. This unit maintains the
inventory of furniture and dead stock items of Internal Audit
Department. The work of assessing the additional requirement
of furniture, dead stock items and other items, taking
administrative sanction for the same, procurement of the same
and scrapping of materials is also done by this unit.
4.7.2 (22) MISCELLANEOUS WORK:
All other miscellaneous work such as preparing bills of deputation
allowances, medical reimbursement, scholarship advices, brief
case payment, etc., as well as furnishing information regarding
staff of Internal Audit Department to the Management as and
when required is also performed by this unit.
4.7.2 (23) Along with activities from 4.7.2 (1) to 4.7.2 (22), the staff of this
Unit carries out such other work assigned from time to time.
4.8. JOB DESCRIPTION AND PROCEDURE CHECKING OF UNIT 4.5.3.
4.8.1. MAINTENANCE OF GRADING RECORDS OF ‘B’ GRADE OFFICERS:
Grading records pertaining to ‘B’ grade Officers are maintained by
this unit. The grading records indicates by name the individual
Officer and all particulars of his Ch. No., grade, annual
increments, promotion, confirmations, acting
appointments/combination of appointments and basic salaries
drawn from time to time.
In the performance of the above, the details such as the
appointment, permanent or temporary, is valid, sanctioned by the
competent authority and that it is in accordance with provisions of

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the MMC Amendment Act 1999, pertaining to the Officers and
servants of the Undertaking under Section 460 R, 460 T, 460 Y,
80 B & 85 A and also with the provisions of service regulations
are verified.
When an annual increment/ Biennial increment /Service Pay is due, E.D.P. Department
initiates the increment forms and sent it to concerned Time Keeping Divisions for their
verification.
On verification and making entry in their grading, Time Keeping department forwards
the same to concerned Head of Departments for recommendation of Annual Increments.
After recommendation by concerned Competent Authority, the Audit Department checks
the correctness of the increment recommended and indicates the same in the staff grading
folio prepared at the time of first appointment/promotion.
4.8.2. SCRUTINY OF APPOINTMENTS / PROMOTIONS PROPOSALS OF
SCHEDULED EMPLOYEES:
Vide circular No. GM/AGM(P)/l/442/14346/90 dt. 21.03.1990 the
powers have been delegated to Heads of Branches/departments
for approval of appointment /promotion of scheduled employees
subjects to scrutiny of Personnel/Internal Audit Dept.
On receipt of these proposals this unit confirms the vacancies and
verifies the staff records file in respect of work, conduct and
attendance, educational and technical qualifications as per
prescribed promotion policy and norms of promotion. It also
checks the panel rating, to confirm whether the
candidate/employee is successful in written Text/Trade Text and
Interview as per criteria for passing prescribed in the Promotion
Policy. This unit also ensures their seniority is in order as per
principles of seniority laid down by the Management vide BCR No.
736 dt. 31.10.1967.
4.8.3. CHECKING OF COMPENSATORY ALLOWANCE FORMS
Vide original BCR No. 612 dt. 15.09.1967 and revised BCR No.
353 dt. 17.08.1995, the ‘B’ grade Technical Officers of Electric
Supply Branch viz. Deputy Engineer in grade G/G (VI), Sub-
Engineers in grade G/G (V) and Charge Engineers/foreman
Generals in grade T8 are eligible for payment of compensatory

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allowances as per the rates shown in Appendix ‘F’ of
Establishment Schedule as and when they are required to work in
excess of their normal working hours for attending to faults /
breakdown outside their normal duty hours and/or working in
excess of their normal working hours on pre-arranged routine
work and/or attending to detection work of theft of energy cases
outside their normal duty hours and/or attending for
breakdown/maintenance outside their normal duty hours and/or
working in additional shift over and above their normal duty
hours.
Also vide BCR No. 204 dtd. 11.7.1994, the ‘B’ grade Traffic Outdoor
Officers viz. Senior Traffic Officer in grade G-10, Traffic
Officer in grade G-9 and Assistant Traffic Officer in grade G-8 are
eligible for payment of compensatory allowance as per the rates
shown in Appendix ‘F’ of establishment schedule as and when
they are required to perform extra hours of work in excess of their
normal duty hours under the following circumstances :
a) Natural calamities :
i) Heavy Rain, Flooding etc.
ii) Accident, Bomb Blast etc.
b) Festive occasions: Bandra Fair, Mahim Fair, Mahalaxmi Fair,
Ganpati Immersion, Mahashivratri, Radha
Swami Satsang Annual, Erangal Fair, Kojagiri
Poornima, Bassi Idd, Bhau-beej, Raksha
Bandhan etc.
c) Disorganization of Local Trains.
d) Implementation of Revision of Bus-fare.
e) Disturbance in the City.
The above eligible Officers of Supply Branch and Traffic
Department are filled up prescribed compensatory allowance forms
and forwarded to Audit Department through their Head of
Department/Division for checking. After checking of these forms,

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the same are returned to the concerned department through their
sanctioning authority for sanction the claim of compensatory
allowance. Thereafter the concerned department forwards the said
sanctioned C.A. form for payment to their respective T.K. divisions.
4.8.4 SCRUTINY OF REWARD PROPOSAL:
On receipt of proposals for reward under S.R. 7.2.1 & 7.3 received
from various departments, the staff of this unit visits to concerned
departments and confirms the facts narrated in the proposal. After
confirmation the facts, the proposals are forwarded to AGM(P) with
audit observations for placing the matters before Reward
Committee appointed by G.M.
4.8.5 SCRUTINY OF PROPOSALS OF DELEGATION OF POWERS:
On receipt of proposals of Delegation of Powers from Personnel
Department, the detail scrutiny is made on the basis of earlier
delegation of powers if any, provisions in the MMC Act., etc.
4.8.6 MAINTENANCE OF RECORDS OF G.M., IAS OFFICERS ON
DEPUTATION TO UNDERTAKING:
On appointment of G.M., BEST, the following activities are carried
out:-
a) To collect appointment note of State Govt. and taking over note of
Secretary.
b) To collect/ on receipt of last pay certificate from previous
organization and to advise T.K. Dept for payment and recoveries.
c) To collect service book from previous organization
d) To maintain service book by recording present appointment,
salary, availed, Annual Increment, LTC. Facility availed, leave
availed etc.
e) To advise cash department for monthly remittances of G.M.
f) Monthly Audit of Paysheet position files as well as remittance
bills.
g) Any other connected work of G.M.
4.8.7 This unit is also assigned the following work.

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i) Compilation of annual returns in respect of payment made under
Workmen’s Compensation Act.
ii) Preparation of Budget proposal (Capital & Revenue) of Internal
Audit Department and augmentation of the same if required.
iii) Preparation of Administrative report of Internal Audit
department.
iv) Filing of Administrative Orders and Delegation of Powers.
4.8.8 Along with activities from 4.8.1. to 4.8.7., the staff of this Unit
carries out such other work assigned from time to time.
4.9. JOB DESCRIPTION AND PROCEDURE AND METHOD OF CHECKING
OF UNIT 4.5.4. :
The work of this unit is adjusted in two parts. One is checking of
leave records of all the employees maintained by Time Keeping
Department at Depot levels and other related work. This work is
assigned to 5 clerks under the supervision/control of 1 Supervisor.
This Supervisor is also assigned the work of scrutiny of various
proposals such as over time, sports leave, Sunday/holiday working,
amendment of S.R., etc. One clerk is assigned the work of leave
record checking of separated/reinstated employees, prohibitory
orders, proposal of award of memento, etc. He is also looking after
the work of filing of various circulars, rulings, case sheets, etc.
4.9.1. ANNUAL AUDIT OF LEAVE RECORDS AND BALANCE OF
LEAVE CARRIED OVER AND BROUGHT FORWARD:
i) The various types of leave admissible to various categories, the
annual quantum and the pro-rata accrued quantum per month,
the various rules etc. have been exhaustively dealt with in this
manual and may be referred to hereunder.
For every employee, excluding ‘A’ grade and ‘B’ grade officers, the leave
records are maintained in the division Time Keeping Department. Each
leave record indicates :-

a – Name e – Rate of H.R.A.
b – Designation f – Date of Birth
c – Check & Paysheet g – Date of Joining
Number
d – Grade & rate of pay h – Date of superannuation, etc.
and these details are similar as produced on time cards, Pay sheets
and other records.
In the columns provided, the balance leave brought forward as on 1 st
January is indicated in respect of each type of leave.
Record of leave availed of duly sanctioned, leave without pay or period
marked absent are indicated every month.
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At the end of the year, the total leave availed of is checked, including
days of absence or leave without pay is calculated and adjusted against
earned leave in balance or actual recoveries in each is made through
pay sheets as available or adjustment is made. The rules of such
adjustments are as under: -
a) Privilege Leave: -
This leave is applicable to all members of staff. Such leave may cover
absence from duty on grounds of illness. The quantum of privilege
leave per year to all the employees ( i.e. scheduled & non-scheduled) is
31 days; cumulative up to 300 days. For every 3 days of absence or
leave without pay ¼ day P.L. is adjusted by debit to balance P.L. or by
cash recovery through pay sheets if balance is not available.
A Non-Scheduled staff governed by the Factories Act, 1948, who has
not worked for a minimum of 240 days (i.e., actual days of attendance,
Sports Leave and privilege leave availed during the year) in a year, is
not entitled for privilege leave in that year. When the number of
working days arrived at on the above basis falls short of the requisite
240 days, Sick leave and/or Accident leave duly sanctioned is to be
added to the extent of the shortfall. However, Privilege Leave is accrued
only on the actual days of attendance.
A Non-Scheduled Engineering staff not governed by the Factories Act,
1948, is not entitled for privilege leave during a calendar year if he has
remained absent without leave and without justifiable cause for more
than 24 days in the aggregate in the year.
Hence all the payments in respect thereof are due to the Undertaking
and recoveries thereof are made through pay sheets.

) Sick Leave:-
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This leave is applicable to all members of staff to cover absence from
duty on grounds of illness. The quantum of sick leave is 10 days for
each completed period of one year’s service to all members of staff,
cumulative indefinitely. For every 9 days of absence or leave without
pay ¼ day is adjusted by debit to balance privilege leave or by cash
recovery through pay sheets if PL is not available.
c) Causal Leave:-
Casual leave is applicable to all members of staff to cover absence from
duty caused by circumstances that cannot be foreseen or avoided. The
quantum of casual leave is 10 days per calendar year, non-
cumulative. For every 9 days of absence or leave without pay ¼ day
C.L. is adjusted by adjustment against balance P.L. or cash recovery
through pay sheets if balance P.L. is not available.
The period of leave in respect of
i) extraordinary leave under S.R.4.4.10 and
ii) maternity leave under S.R.4.4.9
does not count for earning privilege, casual, sick leave and is treated as
days of absence or leave without pay. All the other types of leave
permissible under the Service Regulations and availed of are reckoned
as working days for earning privilege, casual & sick leave and these are
indicated in the leave record.
Besides the Privilege / Sick / Casual Leave, employees are also entitled
for the following types of leave.
1) Special Casual leave under S.R. 4.3.3(b) & 4.4.3(b).
2) Special leave under S.R. 4.3.4 (ii) & 4.4.4 (ii) to the Scheduled
employees working in Electric Supply Branch.
3) Special leave under S.R. 4.3.4 (ii) & 4.4.4 (ii) to female employees.
4) Accident Leave under S.R. 4.3.5 & 4.4.5.
5) Special Leave –Family Planning under S.R. 4.3.6.
6) Leave during Embodiment under S.R. 4.3.7 & 4.4.7.
7) Sports Leave under S.R. 4.3.8 & 4.4.8.
8) Maternity Leave under S.R. 4.3.9 & 4.4.9 to female member of staff.

9) Extraordinary Leave under S.R. 4.3.10 & 4.4.10.
In the exercise of checks it is ensured that all leave availed of are
a) within permissible quantum
b) within period permissible
c) leave is earned and due
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After effecting adjustments, as indicated above, the balance leave
brought forward in the next year’s leave record is checked for
correctness.
4.9.2 DETAILED ANNUAL TEST CHECK OF LEAVE RECORDS, LEAVE
APPLICATIONS AND TIME CARDS:
At the time of leave records checking at Depot, 10 % detailed test check of
Time cards are carried out with Leave records. The procedure adopted is
that 10% of the total employees are checked with relevance to time cards
and it is ensured that the entries in the time cards correspond with similar
entries in the leave records.
4.9.3 100% CHECKING OF LTA/ENCASHMENT OF LEAVE RECOVERY
STATEMENT, ETC.
At the time of leave records checking at Depot, the 100 % checking of
LTA/Encashment of leave availed by the employees is made in respect of
eligibility and it is also confirmed whether the leave availed at the time of
LTA/Encashment of leave and quantum of encashed leave is debited to the
leave account of the concerned employee.
At the time of yearly closing of leave record of the employees, Time Keeping
Department prepared a statement of leave recovery of P.L./S.L./C.L and
accordingly the recovery is made through pay sheet. Audit staff verifies
these statements along with leave records and also confirm whether the
recovery is effected in the pay sheet.
4.9.4 PROPOSAL SCRUTINY

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a) OVERTIME: - S.R.3.3.1 – overtime must be worked if the exigencies of
service demand it. Scrutiny of overtime proposals of exceeding standing
sanction are made on the basis of following :-
i) Minimum extra duty hours required as per rules/ provisions.
ii) Exigencies of service.
iii) Output as per work norms if any.
iv) Sanctioning authority as per delegation of powers circular.
v) Any other related records.
b) HOLIDAY /SUNDAY WORKING:-Pre/Post – Scrutiny of Holiday/
Sunday working proposals are made on the basis of following:-
i) Provisions of S.R.3.4.3,3.4.2 & S.R.3.2,3.2.3
ii) Requirement of staff.
iii) Exigencies of job.
iv) Output as per work norms if any.
v) Sanctioning authority as per delegation of powers.
vi) Any other related records.
c) SPORTS LEAVE:-
Scrutiny of sports leave proposals are made on the basis of following.
i) Provisions under S.R. 4.4.8
ii) Approval of Art/Sport activity of the member of Arts & sports club
by the managing committee.
iii) Sanctioning authority as per delegation of powers circulars.
iv) Any other related records.
v) Any other proposals a part from above.

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In addition to above types of proposals, he also scrutinizes the
proposals in respect of leave matters, L.T.A., amendment in Service
Regulations, Clothing, silver medals, etc.
4.9.5 AUDIT OF RECOVERIES/PAYMENTS MADE BY E.D.P. DEPART-MENT
THROUGH PAYSHEETS:
All recoveries effected in pay sheets are checked on the basis of recovery
advices received from the various departments. Only 10% of recoveries are
checked of each advice. All discrepancies in respect of non – recovery or
wrong recovery are noted, intimated and in each case followed up till
rectified.
As well as on receipt of second copy of advices of monthly payments of
following allowances are test checked with pay sheet to see that the
payments are made correctly at the prescribed rate p.m.
a) machine allowances
b) acting duty allowances
c) daily allowance
d) compensatory allowance etc
In addition to monthly payment advices other payments such as stitching
charges, lost property buxis etc. are also checked only 10 % of each
payment advices.
4.9.6 AUDIT OF LEAVE RECORDS OF SEPARATED EMPLOYEE’S CASES AND
RECOVERIES/PAYMENTS THROUGH FINAL BILLS:
All the functions listed for annual Leave Record audit are attended in each
case of separation of an employee and recoveries therefore are included in
the final bill of each separated employee for adjustments/ for recovery.
In case of suspension/Vacation of suspension, the changes made by Time
Keeping Department are verified by this staff. On reinstatement of the
employee, his fresh leave record is prepared by Time Keeping Department

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on the basis of the terms and conditions of reinstatement. The same is
audited by this staff.
4.9.7 CHECKING OF P.F./N.C.P.F. BALANCE AT THE TIME OF SEPARATION
OF STAFF:
On separation of staff members, P.F. Department prepares their
P.F./N.C.P.F. bills and forwards the same to Audit Department along with
the ledger sheets and Computerized print out. On receipt of the same, one
Clerk of this unit verifies the following entries made in the Ledger Sheets
containing P.F. / N.C.P.F. details with computerized print out.
(i) Opening balance as on 1 st April of the Current Year.
(ii) Accretion during the year.
(iii) Adjustment of Temporary withdrawals, if any, during the year.
After the verification, such bills are forwarded to Payment Audit Section for
further necessary action.
4.9.8 CHECKING OF REIMBURSEMENT OF STIPEND PAID TO TECHNICAL
APPRENTICES:
The Technical Apprentices working in the various departments of Electric
Supply Branch are paid monthly stipend at the rate prescribed by the
Government time to time. As per apprentice Act, the 50% amount of this
stipend is reimbursed by the Government. The said amount is claimed by TIE
department every month after getting audited the statement of the stipendiary
amount. This statement is verified by this staff on the basis of attendance cards
of these Technical Apprentices.
4.9.9 CHECKING OF SPECIAL PROVIDENT FUND (GRATUITY) STATEMENT:
The monthly statement of special provident fund showing therein the
opening balance, amount paid during the month, unclaimed amount and
closing balance is prepared by Provident Fund Department. The same is

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verified by this staff on the basis of Allocation Register, Ledger, Payment
Register and Receipt Register.
4.9.10 AWARD OF MEMENTO:
The members of staff who complete 25 years continuous service during the
course of any year are awarded memento under S.R. 7.7. in the following
year in the form of an article of the cost decided by G.M./or payment in
cash equivalent to cost of article at the option of member of staff.
On receipt of computerized listing of eligible staff members for memento
from Personnel Department, the same is checked from the grading record
maintained in Establishment Audit Section in respect of his date of joining
for 25 years continuous service and necessary entry is made in the grading.
4.9.11 PROHIBITORY ORDERS:
On receipt of computerized statements showing therein the recovery as per
prohibitory orders made through the pay sheet of the concerned staff
members, from Time Keeping department, the same is checked from the
previous month’s statements and any discrepancies if found, are
corrected/pointed out to the T.K. Department.
4.9.12 FILING:
On receipt of departmental circulars, Line notices, Rulings, Case Sheets,
etc., the same are filed in the respective subject files. All circulars received
to this section are also circulated to all sectional heads for the information
of the members of staff of the department.
4.9.13 This unit is carried out all such other work assigned from time to time.

PAYMENT AUDIT SECTION
5.0 The Payment Section is managed by the Three Sr. Audit Assistants
under the general supervision of the Internal Auditor. The Sr. Audit
Assistants are assisted in the routine working of the Section by
2 Supervisors and
9 Clerks
5-0-1 OBJECTIVES AND RESPONSIBILITIES
The main objectives of the Sr. Audit Assistants and their staff is the
pre-audit of all payment vouchers initiated by the heads of
departments except
(a) payments made through paysheets;
(b) bills pertaining to electricity duty payable to Government;
(c) payments of loans to staff from the Employees Welfare Fund;
(d) refund bills to consumers of security deposits paid by them;
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(e) bills payable to certain banks being service charges for
receipting of electric supply bills entrusted to them;
(f) bills refunding excess amounts recovered from passengers;
(g) bills for refunds of amounts deposited in excess by
conductors and
(h) bills to contractors for stores purchases etc.

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The above exceptions are audited in other Sections of the Internal
Audit Department.
5-0-2 Before certifying the vouchers for payment, the Sr. Audit Assistants
and their staff are required to scrutinize them to ensure:
(a) that all claims against the Undertaking are for the correct
amount;
(b) that the invoices are preferred in the name of the
Undertaking and not in the names of individuals;
(c) that the vouchers are prepared on the basis of ‘original’
invoices and certified as such;
(d) that when an ‘original’ invoice is not available or is misplaced
a certificate to that effect is furnished by the head of
department initiating the voucher in the form and manner
prescribed in D.L. No. DGM/6903/50-51 dated 6-7-1950;
(e) that payments in respect of claims for services rendered or for
supply or purchase of goods or for any other purpose are
sanctioned by the competent authority and that these
sanctions are within the scope of powers delegated to that
authority within the provisions of the Mumbai Municipal
Corporation Act, 1888 (amended update) and/or other
enactments applicable;
(f) that contracts in respect of which payments have been
certified have been approved by the competent authority
within the scope of powers delegated and within the
provisions of the Mumbai Municipal Corporation Act, 1888;
(amended update)
(g) that payments included in every voucher are duly approved
by or marked for approval to the competent authority to
whom power for such approval has been delegated or to
whom such work has been assigned by Management;
(h) that documents on the basis of which payments have already
been certified are duly stamped in the approved form to avoid
their second presentation and consequent double payment so
involved;
(i) that in case any payment voucher or invoice preferred against
the Undertaking does not comply with any of the
requirements stated above it is duly reported in writing to the

5-0-3 LOCATION
659
head of department initiating the payment for rectification
and return for further action;
(j) that all corrections and/or alterations in respect of quantity,
description, rate or amount made in the invoices or bill
vouchers are duly authenticated as required in terms of
D.L.No. DGM/6905/50-51 dated 6-7-1950 and
(k) that bills are attended to early and not delayed beyond
reasonable limit except when such delays are inevitable due
to inquiries or references being necessitated.
The Sr. Audit Assistants and their staff are located in the office of Asst.
General Manager Audit’s at Transport House, Bombay-1 and all
documents, registers, files, information etc. are made available by
heads of departments to the Payment Section whenever required, at its
location.
5-0-4 DISTRIBUTION OF WORK AND PROCEDURES
The main function of the Payment Section is the pre-audit of all
payments made to outside parties or to the staff except as indicated
earlier. For the purpose of assigning each staff with a reasonable
work-load the work of checking payment vouchers and various
proposals have been distributed to the staff of the Section and is
defined staff-wise hereunder:-
5-1 i) SR. AUDIT ASSISTANT (PAYMENT) (G)
ii) SR. AUDIT ASSISTANT (PAYMENT) (1)
iii) SR. AUDIT ASSISTANT (PAYMENT) (2)
The Sr. Audit Assistants are directly responsible for the efficient and
smooth working of the Section. They ensure that all procedures are
rigidly followed in the checking of bills and that the bills verified and
certified for payment are recorded in approved registers maintained
either in the Section or other sections of the Internal Audit Department
or other departments of the Undertaking and that delay beyond
reasonable time do not occur.

All payment vouchers checked by the staff in the Payment Section are
further scrutinized and, in certain cases, certified for payment by the
Sr. Audit Assistants as listed hereunder, the other vouchers being
forwarded to the Internal Auditor or such other officer designated by
the Asst. General Manager (A). The work allocation of three Sr. Audit
Assistants are as under :-
5-1-1 WORK ALLOCATION OF SR. AAG
660
1) To verify and certify the bill vouchers for payment of Accident
Compensation.
2) To verify and release payment advices for payment of
3)
Scholarship.
To verify and certify bills for payment of advance to third party as
“ No fault Liability under section 140” of M.V. Act.
4) To scrutiny applications for reimbursement of Medical expenses
incurred by Member of staff for his own sickness/his family
members in terms of Admn. Order No. 283 and 292.
5) To certify the bill vouchers for payment/reimbursement of
Medical expenses to members of staff after approval of CPO.
6) To verify and certify bill vouchers for reimbursement Telephone
call charges/rentals to eligible officers.
7) To verify and certify bill vouchers in respect of telephone
instruments Installed in various departments.
8) To verify and certify bill vouchers for refund of EMD & Security
Deposit to contractors.
9) To verify and certify proposals and bill vouchers for payment of
Casual Labourers Engaged for cleaning of BEST premises and
cleaning contractors engaged for cleaning officers/staff quarters.
10) To verify and certify bill vouchers for drawing departmental
advance and advance payment to outside parties.
11) To verify and certify JE Bills for liquidation of various advances
paid to department and outside parties.
12) Any other incidental bill vouchers/proposals.
13) To verify and certify proposals and bill vouchers for payment of
hiring of outside vehicles and Generator set.
14) Payments to the Banks in case of Housing Loan with Interest
Subsidy.
15) 15)Payment of Motor vehicle Tax to RTO Authority.

16) 16)Payment of Reimbursement of cable trenches to
17) MCGM.
18) 17]Periodical bills i.e. widow contractors, Tata
19) Electric Comp., Retainer Advocates, Lease
payments etc.
5-1-2 WORK ALLOCATION OF SR. AAP(1)
661
1) Deputation – proposals, Advance bills & JE Bills.
2) Imprest cash – Proposal, Bills,
3) Third party bills as per sanction of the management.
4) Payments to the officers through bills.
5) Payments to the press for advertisements.
6) Payments against cancelled cheques.
7) Bills of property tax.
8) Bills of Water charges.
9) Bills of Electricity to the M.S.E.B. & Reliance Energy Ltd.
10) Land matter proposals, payments.
11) Land lease rent payments.
12) Payments to the Banks, Co-op. Socys. Recovered through pay
sheet.
13) Reimbursement of fees for renewal of Driving licence/ conductor
licence.
14) Payment to the courts in attachment cases.
15) Payment to LIC, Unions, Co-op. Socy’s recovered through pay
sheets.
16) Payment to the Bank-Housing Loan without interest subsidy.
17) Payment to Co-op. Credit Societies in execution of Court order.
18) Payments to solicitors/advocates.
5-1-3 WORK ALLOCATION OF SR. AAP(2)
1) P.F. Non Refundable advance Bills
2) P.F. Final Dues Bills
3) Gratuity Bills
4) Final Dues Bills of separated employees.
5) Credit Soc. Bills

6) Meal Allowances
7) Financial Assistance
8) Income Tax Payments
9) S.R. 4.4.10 Payments
10) Post Audit P.F. Refundable Loan Bills
11) Salary Bills
12) P.F. Bill advance
13) Saving Report
14) Monthly administrative Report
15) P.F. Inspection charges to RPFC
16) Profession Tax Bill
17) Inspection charges for Group Insurance Scheme.
18) Festival Advance.
19) Gratuity Advance.
5.2 FINAL BILL SUPERVISOR
662
a) Final dues Payments and supplementary Final Dues Bills.
b) Refund of initial deposits and Security deposits in case of
staff/officers quarters (Supplementary Bills)
c) Monthly saving and Administrative report.
Though this Supervisor attends to various other types of bill vouchers, his main
function being the auditing of final bills, he is therefore called as a FINAL DUES
Supervisor for the purpose of easy identification.
5-2-1 FINAL DUES BILLS HOW INITIATED
(Including supplementary)
Separation from the Undertaking can be for any of the various reasons such as :-
(a) – resignation;
(b) – superannuation; voluntary retirement;
(c) – demise;
(d) – discharge, dismissal;
(e) – retrenchment;

(f) – abandonment or
(g) – invalidation.
On an employee’s separation due to any of the reasons stated above,
the Head of that employee’s department is required to fill in the ‘service
termination’ slip filling in all the particulars as indicated in that slip.
The service termination slips are prepared in 6 copies and each copy
excluding the fast copy is routed as under :
i. Accounts -SMA
ii. STK
iii. CMO
iv. CSVO
v. Sec. Co-op. Soc./CMO/IA/OSCs.
vi. Office copy.
On receipt of the service termination slip in the Audit Department the
same is sent to the Final Dues supervisor.
From the particulars made available entries are copied out in the
service termination register and the Service Termination slip is sent to
the Establishment Section for further action.
On receipt of the service termination slip the Time Keeping
Department, except in the case of Traffic Outdoor Non-Scheduled staff,
initiates the final bill.
The Traffic Department initiates all final bills in respect of its own
Outdoor Non-Scheduled staff.
The final bill is then routed to the various departments of the
Undertaking in the flow indicated in the final bill.
663

664
The final bill is finally received in the Payment Section from the Cash
Department after the same has been closed (totaled) and entered in the
Final Dues Allocation Book.
5.2.1.1 PROCEDURE FOR CHECKING FINAL BILLS
A. On receipt of the termination slip in the Time Keeping Department the employee’s leave
record is closed and the leave enjoyed in excess or within the admissible quantum is worked out.
B. Recoveries in respect of excess leave enjoyed by the employee is worked out in accordance
with the Standing Orders, Service Regulations, Leave Rules and procedure, Factories Act and other
enactments applicable from time to time. The number of days and amounts recoverable by way of
salary/wages, Dearness and other allowance are separately shown.
C. The leave record is checked by the Supervisor of Establishment Section in-so-far as only the
number of days (quantum recoverable or admissible) is concerned. This leave record and time-cards
are then retained in numerical order of check numbers along with records of other employees
similarly worked out and checked.
D. On receipt of the final dues bill from the Cash Department the final dues clerk checks in the
following order:-
i. That the leave record has been duly checked by the
Supervisor, Establishment Section;
ii. That the recoveries included in number of days on the leave
record has been correctly extended in the final bill;
iii. That the amounts have been correctly worked out in respect
of the days included for recovery;
iv. That the amounts are correctly worked out and included for
recovery in respect of clothing issued to the employee;

665
v. That amounts due on account of conductors’ deficit etc. are
duly certified by the Ticket & Cash Department in respect of
recoveries due to that department and certified by the Audit
Assistant; Ticket & Cash;
vi. That the identity card and/or free traveling token or bus pass
has been duly deposited and if not that recoveries have been
included as provided for in and indicted from time to time;
vii. That where the employee is an allottee in the Undertaking’s
premises the final bill is duly routed to the Supervisor,
Establishment Section, who will certify that rent recoverable
from that employee is duly recorded;
viii. That where due notice as required has not been given
suitable sanction for waiver of such pay in lieu of notice is
obtained or where recoverable, the same has been correctly
worked out and included;
ix. That amounts due to the Undertaking by way of ‘Credit
Balance’ due from the employees have been included for
recovery and certified by the Mechanised Accounts
Department in respect of all employees except Traffic
Outdoor Staff in which case certificate will be given by Time
Keeping Department;
x. That the advances made to employees have been included for
recovery in the final bills and certified by the departments
concerned.
xi. That fines imposed by Courts have been duly included for
recovery and certified by the Traffic Department.
xii. That all other payments due to the employee and provided for
in the Establishment Schedule are correctly included for
payment.
xiii. That refunds of deposits are included correctly and duly
supported by the deposit receipt;
xiv. That the bills bear the signatures of the authorities certifying
the payments and/or recoveries included in the bills;
xv. That bills are not delayed in the department or where delayed
by other departments to have the matter reported to the
authority as required by Management from time to time; and
xvi. That income tax deductions have been included by the Time
Keeping Department.

666
E. After the final bills have been finally checked and certified the same are signed by the Final
Dues supervisor and the Sr. Audit Assistant, Payment and forwarded to the P.F. Department for
further action.
F. Reverting entries or deleting entries of re-instated employees are duly checked and noted.
5.2.2 ADMINISTRATIVE REPORT AND SAVING REPORT
Every year administrative report is prepared regarding
5.3 SUPERVISOR- 2
1) Total number of bill voucher certified for payment during the
year.
2) Number of references issued to Head of the Departments
concerning irregularities during the year.
3) i) Amount saved due to Audit Queries during the year.
ii] Amount saved due to calculation mistakes, wrong application
of method, excess payment etc. during the year
iii] Amount of revenue increased due to audit instance during the
year
iv] Suggestions for economy measure is required to submit to the
management.
Therefore this supervisor submits monthly/ annually (1)
Administrative report and (2) Saving report by collecting
information from all the staff of payment section every month
to produce the same to Head of Department.
a) Imprest recoupment Bills of Traffic & Transportation Engineering
Department.
b) Financial Assistance of Rs. 100/- per yer.
c) Toll Tax Advance
d) Payment of M.V. Tax
e) Advertisement bills

667
f) Telephone Bills through ECS and which are not included in the
ECS Payment.
g) Reimbursement of Residential Telephone facility.
h) Property Tax.
Though this supervisor attends various types of Bills, vouches,
some important procedures are given below:
5.3.1. Imprest recoupment Bills of Traffic & Transportation
Engineering Department.
Procedure regarding verification of imprest recoupment bills and given
at Sr.No.5-8-1 and 5-8-1-1 in detail.
5.3.2 Financial Assistance of Rs. 100/-
Financial assistance of Rs.100/- per employee per annum for purchase
of Books/Note books to those members of staff having school going
children studying in 1 st to 12 th standard is paid as per BCR No. 243
dtd. 12-7-94 and Admn. Order No. 197 dtd. 5-8-94. The procedure in
details of the same are as under :-
1) The financial assistance be given to only such member of staff
who is having school going children, irrespective of the number
of his/her school going children. The amount of financial
assistance will be Rs.100/- per employee per annum.
2) The member of staff will submit his/her application in the
prescribed form and also the certificate from the School
Authority that his/her son/daughter is studying in school.
3) The Heads of Branches/Department/ Divisions will check the
eligibility of members of staff for grant of Financial Assistance.
4) The Heads of Branches/Departments/ Divisions will prepare a
consolidated list of such members of staff in duplicate as per
form ‘C’ who have applied for the Financial Assistance enclosing

668
applications alongwith certificates as per Forms ‘A’ and ‘B’ and
forward the said list to the Audit Department for scrutiny.
5) After Audit Scrutiny, the Audit Department will forward audited
copy of the said list to the EDP Department for making the
payment through the pay-sheet to the members of staff in the
immediate next month. The other copy will remain with the Audit
Department, for their record.
6) The Audit Department will return these applications alongwith
the Forms to the concerned Head of the Department to file the
same in the Service Record File of the concerned member of staff.
7) The payment will be made under the payment code No. 1939.
5.3.3 Payment of M.V. Tax
The procedure regarding the provisional payment on the basis of the
preliminary declaration, the computation of the actual amount payable
or refundable on the basis of the final declaration and payment of
Bombay Motor Vehicles (BMV) Tax when the carrying capacity is
altered during the period in any financial year is outlined, relevant to
the respective sections of the Bombay Motor Vehicles Tax Act, 1988 in
Annexure ‘A’ and the methods of calculating tax under different
circumstances are indicated in Statements I & II as under :
Statement–I: Method of calculating motor vehicles tax at
Annual Rate.
Statement-II: Method of calculating motor vehicles tax at
Quarterly Rate for reduced or increased
carrying capacities.
Annexure-I:
The Undertaking is a “Fleet Owner” within the meaning of Section 2 (2)
of the Bombay Motor Vehicles Tax Act, 1988. Being a fleet owner, the
provisions of Sections 3,4,5,6 and 9 are applicable in the matter of
payment of tax subject to the modifications indicated in Section 10.
Section 10(1):- In order to determine the amount of tax payable by a
fleet owner in respect of the year ending on the 31 st day of March, 1973
or for any year thereafter, the fleet owner shall, within one month after

669
the expiry of any such year make and deliver to the Taxation Authority
a declaration in the prescribed form stating the prescribed particulars,
in respect of all transport vehicles used or kept for use by him in the
State in that year. Such declaration shall be accompanied by a
certificate of provisional payment of tax issued to the fleet owner under
Section 10 as it stood immediately before the commencement of the
Bombay Motor Vehicles Tax (Amendment) Act, 1972, or as the case
may be, under Sub-section (2) and such other documents as may be
prescribed.
Sec.10(2):- The Fleet owner shall on the basis of such declaration
made and delivered under sub-section (1), make payment of an amount
equivalent to the amount of tax payable in accordance with such
declaration, as provisional payment of tax for the year following the
year to which the declaration relates.
Sec.10(3):- On receipt of such declaration, the Taxation Authority shall
verify the number of transport vehicles used or kept for use by the fleet
owner during the year for which the tax is payable, the licensed
carrying capacity in the case of stage carriages and contract carriages,
the registered laden weight in the case of goods vehicles, the un-laden
weight in the case of other transport vehicles, and such other
particulars as may be deemed necessary, and shall finally determine
the amount of tax leviable at the rates fixed under sub-section (1) of
section (3) on the transport vehicles of such fleet owner and
communicate the same to the fleet owner by issuing a certificate of
final assessment of tax for that year, within such period and in such
form as may be prescribed.
Provided that, where the carrying capacity or registered laden weight of
a motor vehicles of a fleet owner is at any time reduced during the
year, the tax collected on such vehicle shall not exceed the amount of
tax leviable on the basis of the annual rate of tax for the carrying

670
capacity or registered laden weight of such motor vehicle before
reduction.
Section 10(4):- Where the amount of tax is finally determined under
sub-section (3), taking into consideration the provisional payment of
the tax already made by the fleet owner, the difference (if any) that may
be due shall be paid by or refunded to the fleet owner in such manner,
and within such time, as may be prescribed.
Provided that the fleet owner shall be entitled to a proportionate
reduction in the amount of tax finally leviable in respect of vehicles
which are certified by the Taxation Authority as not used for a period of
one calendar month or more.
Section 10(6):- The Taxation Authority may, for the purpose of this
section, require the fleet owner to produce before him any transport
vehicles or any accounts, registers, records or other documents or to
furnish any information or may examine the vehicles or the accounts,
registers, records or other documents, and the fleet owner shall comply
with any such requisition made of him.
Section 4(1):- The tax leviable under sub-section(1) of Section (3) be
paid in advance by every registered owner, or any person having
possession or control, of a motor vehicle-
i. annually or
ii. for each quarter, at one fourth of the annual rate referred to
in clause (i) plus ten per centum thereof rounded off in the
manner provided in Sub section(3), the sum so arrived at is
referred to as “the quarterly rate”, or
iii. for more than one quarter, at multiples of the quarterly rate.
iv. For any period less than a quarter expiring on the last day of
the quarter:-
1) at the rate of one twelfth of the annual rate of tax plus 20 per
cent.

671
2) at the rate of two-twelfth of the annual rate of tax plus 15 per
cent, thereof, where the period exceeds one calendar month but
does not exceed two calendar months; and
3) at the quarterly rate, where the period exceeds two calendar
months.
Sec. 4(3):- In calculating the amount of tax due under
this section for any period, the fraction of a rupees less
than fifty paise shall be ignored, and the fraction of rupee of fifty paise
or more shall be taken as a rupee.
Sec.6(1):- Subject to the provisions of this section, every registered
owner, or person who has possession or control, of a motor vehicle
used or kept for use in the State shall fill up, sign and deliver, in the
manner provided in sub section (4), a declaration, and shall, along with
such declaration, pay to the Taxation Authority, the tax which he
appears by such declaration to be liable to pay in respect of such
vehicle.
Section 6(2):- Subject to the provisions of this section, when a motor
vehicle used or kept for use in the state, is altered or is proposed to be
used in such manner as to render the registered owner or person who
has possession or control of such vehicle liable to the payment of an
additional tax under section 7, such owner or person shall fill up, sign
and deliver in the matter provided in sub-section (4) an additional
declaration and shall, along with such additional declaration pay to the
Taxation Authority the additional tax payable under that section,
which he appears by such additional declaration to be liable to pay in
respect of such vehicle.
Sec.7- Where any motor vehicle, in respect of which a tax for any
period has been paid, is altered during such period, or proposed to be
used during such period in such manner, as to cause the vehicle to
become a vehicle in respect of which a higher rate of tax is payable, the
registered owner or person who is in possession or control of such
vehicle shall pay for the unexpired portion of such period since the

672
vehicle is altered or proposed to be used, an additional tax of a sum
equal to the difference between the amount of the tax payable for such
unexpired portion at the higher rate and the rate at which the tax was
paid before the alteration or use of the vehicle for that portion.
Sec.9(1):- Where any tax is paid in advance for any period in respect of
a motor vehicle and where the registered owner surrenders to the
Taxation Authority, (the certificate of taxation issued in respect of such
vehicle declaring that he will not, during the whole or part of the
unexpired portion of the period for which tax has been paid) use or
keep for use in any public place in the State the motor vehicle from the
date specified in the declaration, such owner shall, on application
made in that behalf, and subject to the such conditions (if any), as may
be prescribed (and on production of a certificate of non-use of the
vehicle issued by the Taxation Authority) be entitled to a refund of a
sum equal to one twelfth the annual rate of tax levied in respect of
such vehicle for every (completed period of thirty days irrespective of
whether such period falls in one calendar month or not).
STATEMENT – I :
Method of calculating Motor Vehicles Tax at Annual Rate :
The Seating Capacity of bus is 47 and Standing Capacity is 19.
i. For 47 passengers @ Rs. 71/-per
seat per year as per
Schedule IV (2) – 47 x Rs. 71/- = Rs. 3,337.00
ii. Standees up to 25% of Seating Capacity
i.e. 25% of 47 = 11
11 Standees to be charges @ 25% of
Rs.71/- i.e. @ Rs. 18/-
11 x Rs. 18/- = Rs. 198.00

iii. Balance standees i.e. 19-11 =8 standees
Being charged @ Rs.71/-
8 x Rs.71/- = Rs. 568.00
______________
Total Annual M.V. Tax payable = Rs. 4,103.00
STATEMENT - II
============
Method of calculating Motor Vehicles Tax at Quarterly Rate for
reduced or increased carrying capacities :
i) For reduced Carrying Capacities :
If Seating Capacity of a bus is altered from 54 + 23 standees to 51 +
22 standees w.e.f. 17-10-1998 and the vehicle was under non-use
from 18-8-1998 and put back in service on 17-10-1998 i.e. non-use
period was ONE MONTH.
Old Annual Rate for 54 + 23 standees : Rs.3,185.00
New Annual Rate for 51 + 22 standees : Rs. 3,031.00
If seating Capacity is REDUCED then being provisional tax is paid,
we have to see whether the refund is due to us as per BMV Tax Act.
Seating Capacity was reduced from 17-10-1998 Oct. 1998 to March,
1999 i.e. 6 months tax to be calculated to check refund due to us :
As per new Rate of Tax –
Quarterly Rate of Tax for 6 months : Rs. 1,668.00
Provisional Tax paid by us a per old : Rs. 1,593.00
Rate – pro-rata
673
Refund is not due to us, therefore, 11 months Tax to be assessed
as per old rate, pro-rata.
Rs.3,185 x 11 months = Rs.2,920/- Tax payable
12

ii) For increased Carrying Capacity :
For increase in Seating Capacity, there is no question arises as to
refund of M.V. Tax.
If Seating Capacity is altered from 54 + 23 standees to 55 + 23
standees w.e.f. 12-6-1998.
Non-use period is from 7/4/1998 to 12/6/1998 i.e. one month non-
use.
Old Rate of Tax for 54 + 23 : Rs. 3,185.00
New Rate of Tax for 55 + 23 : Rs. 3,233.00
10 months Tax at New Quarterly rate: Rs. 2,991.00
Less:10 months Average pro-rate Tax
Paid by us : Rs. 2,654.00
Tax payable : Rs. 337.00
Pro-rata Tax for 11 months at old rate:-
5.3.3.1 Procedure in the Undertaking :
===========
Rs.3185 x 11 : Rs. 2,920.00
12
Add : Rs. 337.00
Total tax now payable : Rs. 3,257.00
==========
The Transportation Engineering department introduces new buses into
service, removes buses for repairs and maintenance and puts back
buses into service after repair & maintenance attention and when
buses are beyond economical repair and/or maintenance or damaged
beyond repairs it also withdraws them for scrapping. In all these
674
cases, the Transportation Engineering Department sends intimation by

675
letter to the Transport Commissioner, Maharashtra State Mumbai of its
having done so with a copy of the letter addressed to the Assessor &
Collector of Municipal Taxes.
The payment of Motor Vehicles Tax in respect of each bus is calculated,
as the case may be, as indicated in Statements I and II reproduced
earlier.
5.3.4 ADVERTISEMENT BILLS IN RESPECT OF
ADVERTISEMENTS IN DAILY NEWSPAPERS :
Advertisements as required under Section 460 of the M.M.C. Act and
also other advertisements approved by the General Manager are
published in newspapers approved by the Committee. All
advertisements of the Undertaking are to be published only in these
approved newspapers. The rates for publication are the rates
applicable to the public at the prescribed rates. The schedule of rates
may be based on the unit of space or the number of words in different
classifications of advertisements. The clerk auditing these bills is
required to ensure
i) that each advertisement is entered in the advertisement register
on receipt of copies of letters to various newspapers sent to
Audit;
ii) that sanction of the competent authority was obtained for
advertising in approved newspapers;
iii) that the unit of payment viz. space or words is measured or
counted respectively from the cutting of the actual
iv)
advertisement pasted on approved forms duly certified by the
Public Relations Department;
that the correctness of the amounts certified and also that the
bill has been duly signed and certified by the authorities
required to do so.
5.3.5 REIMBURSEMENT OF RESIDENTIAL TELEPHONE
BILLS.
All the officers of the Undertaking who are covered by telephone
reimbursement facility for their residential telephone or provided with

676
Undertaking telephone are requested to follow following procedure for
the purpose of claiming reimbursement or for obtaining sanction for
excess calls.
1. All eligible officers should submit their telephone bills pertaining to
financial year i.e. for period from 1st April to 31st March before 1st September of next financial year.
2. All the bills should be sent together.
3. No telephone bill will be considered for reimbursement if the same is
not forwarded within the aforesaid time frame.
4. Concerned officers should take the necessary permission of their
excess calls before 1st September of the next financial year.
5. Presently annual call limits of various officers are as follows :
Designation/Grade of officers Annual call
limit including
free calls
Officers in grade A1 Spl. & above. No limit
Officers in grade A2 & above and post of PS to 15000
GM
Heads of Depts. In Grade A-3 if following Supply 3000
Branch Divisions –
O&M Depts., Erection Depts., Street Lighting
Depts., Commercial Depts.
All Traffic Managers in grade A3
Accident Superintendent in grade A4
PRO in grade A4
All other officers 2400
6) All eligible officers who are having STD facility should submit the
detailed list of STD calls when such bills are forwarded.
7) The officers who are eligible for residential STD facility, should
certify the STD calls as personal/official calls without which all
the STD calls will be construed as personal calls and recoveries
will be effected.
8) If any bill is lost or is received in in-complete form in respect of
STD calls, in that case only rental charge will be reimbursed to
the concerned officer.
5.3.5.1 REIMBURSEMENT OF TELEPHONE RENTAL AND CALL
CHARGES.

The reimbursement facility of Telephone rents and call charges to A &
B grade officers is as per departmental circular Ref.No.
DCET/T&E/50/96 dtd. 24-4-96.
677
1. The officer who is required to have telephone facility at his/her
residence by virtue of holding a particular post, if having his/her
own telephone, the reimbursement of the telephone rental and
call charges will be made from the date of receipt of his/her
application, communicating the telephone number, by T & E
Department, subject to the approval of CPO.
2. In case the telephone facility is required to be extended to a post
afresh as per the norms fixed, in the exigencies and in the
interest of the Undertaking, the incumbent of the post if having
his/her own telephone, should submit his/her application to T &
E Department and once the entitlement is decided by the
Telephone Committee, the reimbursement of telephone rental
and all charges will be made from the date of entitlement of the
telephone by Telephone Committee, subject to the approval of
CPO.
3. If the telephone provided by the Undertaking to the residence of
the officer is discontinued on the request of that officer for the
reason that a personal telephone is installed at his/her
residence, the reimbursement facility will be extended to that
officer from the date of disconnection of the telephone provided
by the Undertaking, subject to the approval of the CPO.
5.3.5.2 PROCEDURE FOR CHECKING
1) After submission of Telephone bills by eligible officers, AOS(Tel.)
prepares reimbursement statement for rental and call charges for
amount to be reimbursed taking in to consideration their call
limits.
2) Name, Tel. No., No. of calls are verified from telephone bills.
3) It is ascertained that amount recommended for reimbursement is
calculated on the basis of call charges and rental applied by
MTNL.
4) The said statement for reimbursement is then sent to T & E
Department for preparation of reimbursement bill.
5) After receipt of Bills from T & E Department it is confirmed that
the voucher is prepared as per the Audited statement and
certified for payment.

5.3.6 PROPERTY TAX :
Claims are received from the Bombay Municipal Corporation and their
correctness is certified by the Revenue Section of the Internal Audit
Department. Certified vouchers are then passed for payment by the
Supervisor in this Section.
5.4 PROVIDENT FUND CLERK
(a) P.F. refunds to separated employees.
(b) Non-refundable Advance.
(c) Spl. Provident Fund (Gratuity) Payment Bills.
(d) Verification of proposals regarding deceased cases.
5.4.1 PROVIDENT FUND REFUNDS TO SEPARATED
EMPLOYEES.
All employees of the Undertaking (other than those employed on special
contract, probation or temporary for a period of less than 12 months or
whose services are on loan to the undertaking), become members of
and subscribe to the Provident Fund Institution from the date of
appointment.
Similarly, as provided for in the Employees Provident Fund Act,
employees from the date of appointment or it being already members in
previous employment under the same Act and those from whom
amounts have been transferred to the Undertaking’s P.F. Institution
also subscribe to the Fund from the date of joining.
For the calculation of subscription, the basic salary plus dearness
allowance and other allowances except House rent, Travelling,
Deputation Allowances and Bonus are taken into consideration and
12% amount thereon is deducted.
678

The Undertaking contributes 8.33% or Rs. 541/- whichever is less to
the pension fund and remaining to the provident fund of concern
employee, account out of total 12% contribution of the Undertaking
every month.
Interest is credited to each individual account of every member in
respect of both the member’s subscription and Undertaking’s
contribution to his account every year.
Every member is required to nominate any person or persons to whom
the amount standing at his credit, inclusive of Special Provident Fund
Contribution, is to be paid in the event of his death while in service or
before his claim on the Fund has been fully discharged. The
nomination must conform with rules in this regard provided for under
the Employee’s Provident Fund Act also.
A nomination may be revoked and therefore member may effect a fresh
nomination.
On separation from the Undertaking a member is required to be paid
the whole of his own subscription and the Undertaking’s contribution
to the extent indicated below:
Withdrawals, as per rule No. 20 of Provident Fund Rules and also as
provided under the Employee’s Provident Fund Act, Rules in this
regard and indicated earlier and later hereafter are permissible.
Rule No. 20 of the Provident Fund Rules provide that when leave is
granted to a member preparatory to the termination of his service with
the Undertaking the Trustees may at their discretion permit payment
to such a member of an amount not exceeding 90% of the balance
standing to his credit in the Fund one year preceding his departure on
such leave.
679

680
Rule No. 22(h) states that the Commissioner or whoever so authorized
by the Commissioner any offices subordinate to him, may on
application from members in such form, as may be prescribed, permit
withdrawal upto 90% of the amount standing to his credit at any time
after attainment of 54 years by the member or within one year before
his actual retirement on Superannuation whichever is later.
As a rule this withdrawal is permitted by the Trustees to employees
who proceed on leave preparatory to superannuation and not, though
permissible at the discretion of Trustees, in other circumstances of
termination of service.
5.4.1.1 PROCEDURE IN THE UNDERTAKING
The P.F. refund bills to separated employees are initiated by the Time
Keeping Department in respect of all staff except Traffic Outdoor Staff
in which cases the Traffic Department initiates the bills.
After the bill form has been duly filled in and certified by the various
heads of departments they are received in the Audit Department.
Immediately on receipt it is sent to the Establishment Section to check
the accretions to the account upto the date of separation of the
employee and that the same has been done is indicated by
authentication on the ledger form. The refund bill with the
authenticated ledger form is then forwarded to the Payment Section.
The arithmetical accuracy of the amount payable is then certified by
the Comptist of the Audit Department after a check being carried out
by him. Thereafter the usual procedure of checking is carried out in
the Payment Section as shown in, hereunder.
5.4.1.2. PROCEDURE FOR CHECKING
The following exercises of checking is carried out :

681
i) It is first ascertained that the name, check number paysheet and
designation of the payee employee on the bill corresponds in all
respects with those stated in the ledger folio and computer sheet.
ii) It is checked that the correct proportion of the Undertaking’s
contribution is included for payment.
iii) The correctness of the interest included is verified.
iv) It is ensured that any amount by way of advance with interest
thereon has been adjusted against the amount due and also that
any non-refundable advance taken earlier under the EPF Act has
also been taken into account.
v) It is checked that all signatures of authorities certifying the
payment are included.
vi) It is then ensured that the date of separation, reference of refund
bill and all other particulars are as indicated on the ledger folio so
as to avoid a subsequent duplicate payment.
vii) The relevant particulars of the employee and the refund bill are
then included in the PF Refund Bill Register.
viii) The clerk then signs in the space provided on the refund bill and
ledger folio indicating that the same has been audited and verified
as correct and it is then released by the IA or an other officer of
Payment Section so assigned by signing on the refund bill and
ledger folio.
ix) The refund bill is then sent to the PF Department for drawal of
cheque and obtaining signatures of Trustees.
5.4.2 NON-REFUNDABLE ADVANCES TO EMPLOYEES FROM
THEIR P.F. SUBSCRIPTION
Under the Employees’ Provident Fund Act, non-refundable advances
are made to employees under certain circumstances permitted by the
Regional Provident Fund Commissioner. These circumstances and the
extent of the amounts permissible are given as under :
i) For repairs of one’s own house to the extent of cost of such repairs
or 12 months pay + DA or his own subscription + interest at credit
to his account, whichever is less.
ii) Being cost of construction of dwelling house – to the extent of cost
of such expenditure or 36 months’ salary + DA or 100% of his own
subscription to his credit whichever is less.

682
iii) Being cost of purchase of house to the extent of cost of such
expenditure or 36 months’ wages + DA or 100% of his own
subscription + interest to his credit, whichever is less.
iv) For purchase of site for building one’s own house to the extent of
such cost of 24 months’ pay + DA or 100% of the amount of his
subscription + interest standing to his credit, whichever is less.
v) For purchasing a flat on ownership basis in a registered cooperative
society – to the extent of such cost of expenditure or 36
months’ pay _ DA or 100% of the amount of his subscription +
interest standing to his credit and 100% Undertaking contribution
+ interest whichever is less.
vi) For meeting medical expenses incurred due to hospitalisation for
treatment for wasting diseases or for major surgical expenses
incurred either in regard to himself or to his dependents to the
extent of actual cost of 6 months’ basic salary + DA or 100%
subscription whichever is less.
vii) For meeting expenses towards post SSC studies of his own
children and on account of his/her marriage as well as marriage
of his/her son, daughter, sister or brother to the extent of 50% of
his own contribution + interest thereon, subject to condition that
not more than three occasions on account of both instances.
viii) For any other reason to the extent permitted by the Regional
Provident Fund Commissioner from time to time, such as for
payment of insurance premiums etc.
5.4.2.1 PROCEDURE IN THE UNDERTAKING
How payment is initiated in respect of each of the above is indicated
hereunder ad seriatim.
i) For repairs of own house: An application is received with a
certificate from the Village Patel, Sarpanch or such other
authority certifying that the applicant is the sole owner of the
house reported to be in need of repairs for which the expected
expenditure is for a certain amount. The certificate must be
certified by the Mamlatdar or Tahsilar, Block Development
Officer or other higher or equivalent authority. The OSPF when
in doubt, or as a matter of course, at his discretion, may write to
the authority requesting confirmation that the document
presented is authentic. On confirmation, the bill is prepared,
entries made on the ledger folios, and the bill and ledger folio
sent to Audit for verification and then released along with
computerized sheet.

683
ii), iii), iv) & v) Same procedure as above is followed after adequate
proof by way of documents attestation by competent authorities
have been received to the satisfaction of the O.S.P.F. The cheque
is drawn in the name of employees and the amount so paid is
debited to the employee’s Provident Fund Account.
vi) Where the withdrawal is meant to meet medical expenses
incurred for treatment of wasting diseases of the employee or his
dependents or for meeting expenditure for surgical treatment
certificate must be obtained from the hospital where such
medical or surgical hospitalized treatment for a minimum of one
month had been undergone. Then only, the bill is initiated,
entries made on the ledger folio and sent to Audit for verification
and release.
vii) When expenditure is to be met is in regard to education (post-
SSC) of children, the admission certificate for such a course of
study is required to be obtained and thereafter the bill is
initiated and entries made on the ledger folio and sent to Audit
for verification and release.
viii) To meet expenses on account of marriage of daughter and
wedding invitation and card or other proof as may be required by
the OSPF, must be produced after which the usual formalities of
preparing bill etc. is followed.
ix) For such other purposes as approved by the Regional Provident
Fund Commissioner, bills are prepared and payments initiated
on the basis of such proofs received by the OSPF and approved
by the competent authority from time to time. This includes
payment of insurance premiums etc.
5.4.2.2 PROCEDURE FOR CHECKING
The bills must be verified
a) to ascertain that the name, check number, designation, paysheet
number on the application form, bill voucher and ledger folio
correspond;
b) to ensure that it is for reasons permitted by the Regional
Provident Fund Commissioner to the extent already indicated
above;
c) to ascertain that the payment and all relevant details have been
indicated on the ledger folio to avoid duplicate payment;
d) to ascertain that the amount certified is correct and within the
limits permitted;

684
e) to check that this payment is permitted and stipulated period in
respect of other such payment made earlier has elapsed.
Only after ascertaining the correctness to his satisfaction the clerk
signs the bill, folio and register and forwards the same to the IA or
another officer of Payment Section assigned by him who does like-wise
and releases it for payment.
5.4.3 SPECIAL PROVIDENT FUND (GRATUITY) BILL
Provident Fund Rule 24(11) provides for the payment of Special
Provident Fund (Gratuity) to officers/employees subject to the following
:-
a) That the employees’/officers’ service has been certified to be
continuous, good, efficient and faithful by the head of branch or
other authority so assigned.
b) That in the event of any officer/employee dying while in service,
any Special Provident Fund contribution due to him at his demise
will be payable to his nominee/nominees as provided for in rule
13 of the Provident Fund Rules and that any incomplete year at
the time of demise of the officer/employee will be reckoned as a
complete year for the purpose of payment.
c) Employees who have completed 3 to 5 years service are eligible for
special provident fund contribution as BEST Rule 29 (A).
Calculation is as under :-
Basic + Spl. All. – 3300 x No. of years service only in case of resigned.
d) Incase of dismissal under SO 20(C), I, O, R & ZG employees are
not eligible for special provident contribution.
e) Any extension in service beyond the age of 58, unless provided by
special contract, does not qualify for payment of Special Provident
Fund Contribution except that amount which he would have
earned at 58 years of age.
f) In all cases of retrenchment, SPF contribution is to be paid as
provided hithertofore except that for the year in which
retrenchment occurs the amounts payable for that year will be on
a pro-rata basis.
Gratuity is payable at following rate – which is duly approved by P.F.
Trustees of the undertaking.

Length of Service
5 to 21 yrs. = 15 days per year
21 to 25 yrs. = 20 days per year
25 to 30 yrs. = 24 days per year
30 to 32 yrs. = 26 days per year
32 to 35 yrs. = 29 days per year
above 35 years = 30 days per year.
Maximum eligible for 40 years service only.
Calculation formula of Gratuity is given below:
Code 000 +031+ 025+ 081 + 044 + 018
Basic +B.I. + S.I.+ P.P. + Spl. +Protection + D.A. (028)
Allow. of Salary
÷ 26 X No. of days eligible X No. of yrs. Service completed.
6 months and 1 day means = 1 year
In case of deceased minimum required service is 6 months and 1 day =
1 year
The employee who has worked for 240 days in the year is eligible for
payment of Gratuity.
5.4.3.1 PROCEDURE FOR CHECKING
On receipt of the SPF Contribution Bill the same is sent to the A.A.E.
who certifies the rate of pay and service and returns the same to the
Payment Section.
The Payment Section Clerk checks :
a) that the name, check number, paysheet number and designation
on the bill form and the ledger folio correspond;
b) that the amount recommended for payment is correct and in
accordance with the rules;
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686
c) that the employee has completed more than 5 years; continuous
service and the certificate from the head of branch has been
obtained;
d) that in respect of broken service where the employee has been reemployeed
the amount paid as S.P.F. Contribution for earlier
service has been deducted from the amount earned in subsequent
service;
e) that the ledger folio contains all the particulars of payment now
recommended against which the Audit Clerk is required to put
initial as a token of his audit;
f) that the signatures of all concerned have been obtained on the
bill. He then signs thereon as a token of is audit and forwards it
to Sr. AAP2 for his signature and release.
5.5 ADVANCE PAYMENT CLERK
a) Supplementary salary Bills, Refund of amounts wrongly recovered
from employees through Pay-sheets.
b) Advance payment to the heads of Departments and outside
parties, J.E. Bills.
c) Subsidies to canteen contractor (Payment, ESIC, PF, MLWF, PT)
d) Festival Advance not paid through Pay-sheet.
e) Bills towards Accident claims payable from third party insurance
fund in case of personnel injuries and death.
f) Advocate Payment (fee)
g) Mulla & Mulla, Crowford & Belly etc. advance fee.
h) Hospitalization advance – Proposals & Bills
i) MACT cases, (committee note for settlement of death cases).
j) To maintain the record of standing section for advance under A/c.
610.
k) Scrutiny of various proposals initiated by concern departments
incase of advance payment.
Though this clerk attends various advance bills some important
procedures are gives below:
5.5.1 SUPPLEMENTARY SALARY BILLS
In many cases certain amounts are for one reason or other though
payable, not included in the Paysheets. To effect payments thereafter,

687
‘Supplementary Salary Bills’ are prepared. All supplementary salary
bills are entered and passed through the Bills Register which is taken
for reference in computing income-tax due for such amounts paid.
On initiating Supplementary Salary Bill the Time Keeping Department
forwards the same to the various departments and authorities as
required from time to time. Simultaneously the relevant records viz.
papers, time-cards and leave records are sent to Audit and retained by
the Clerk awaiting receipt of the relevant bill.
On receipt of the bill, the relevant time card and leave record is
checked and it is ensured that the bill includes days of the current
month payable and/or recoverable and corresponding amounts due.
The bill is then certified for payment, signed by the clerk and the Sr.
Audit Assistant and forwarded to the Cash Department for further
action.
5.5.1.1 PROCEDURE FOR CHECKING :
When such a bill is received the clerk ensures that –
i) no such recovery was due from the employee by verification of
the previous paysheets and/or records;
ii) where the recovery, instead should have been made from another
employee and where the same should be included for recovery in
the next paysheet it is ensured that this is done by intimating
the A.A.E. to make entry in the recovery register.
iii) the bill has been prepared for the correct staff.
iv) before the payment has been certified, relevant entry is made in
the paysheet or other records maintained for such purposes;
v) all the above procedures are followed only after the fact has been
ascertained that recovery has been actually effected.
The bill is then certified for payment by the clerk and released for
payment by the D.I.A. or other officers so assigned.

5.5.2 ADVNCE TO HEADS OF DEPARTMENTS & OUTSIDE
BODIES.
Very often amounts are required for specific purposes to be paid
directly to heads of departments or to outside bodies in which case the
personal account of the head of department or of the outside parties is
debited. This amount is then liquidated by Journal Entry on the basis
of documents produced to the satisfaction of Audit.
5.5.2.1. TYPES OF ADVANCES :-
Advance payments are made to the various heads of departments and
to outside parties. There are three types of advances viz :-
a) Permanent;
5.5.2.1.1 PERMANENT ADVANCES :
b) Temporary and
c) Deposits – these are treated as
advances.
These advances are made on permanent basis to heads of departments
for certain outside parties to meet expenditure without frequent
demands being made on the Undertaking and to obviate frequent
preparation of vouchers and drawal of cheques. On the basis of
expenditure this advance, on depletion, is periodically recouped by
voucher supported by cash memos etc.
5.5.2.1.2 TEMPORARY ADVANCES :
Temporary Advances are made to heads of departments and outside
688
bodies to meet specific expenditure of a purely temporary nature.

689
These types of advances are also made to individual officers for the
same purpose. Such Advances are liquidated by vouchers supported
by relevant documents and sanctions.
5.5.2.1.3 ADVANCES TOWARDS PAYMENT OF DEPOSITS :-
Very often the Undertaking is required to make certain payments
towards deposits for specific purposes. These payments, may
depending on circumstances, be in the nature of permanent or
temporary deposits. These deposits are generally paid to Public
Bodies.
Each advance payment is scrutinized and examined so to ascertain
that it is sanctioned by the competent authority and that it falls within
the need or requirements of an advance.
A permanent advance is in the nature of an ‘Imprest’ and is recouped
as the balance diminishes, the original amount being maintained as far
as possible.
In the case of advances of a temporary nature the same procedure as
for ‘permanent’ advances is followed except that the advances are fully
liquidated on the basis of actual expenditure incurred, the balance
being remitted to the Cash Department through remittance slips as per
procedure.
The procedure for remittance of amounts received is as per Section
460BB of the M.M.C. Act 1988 amended upto date whereby the
amounts collected on behalf of the Undertaking should be remitted by
the end of the next working day it is collected.
In all cases of advance payments the documents, on the basis of which
the payments were certified, are stamped and signed for the amount
duly certified so that a record is maintained of the payment for future
reference and that no other payment on the same document is

690
subsequently made. Simultaneously separate Advance Payment
Registers are maintained wherein bills passed are registered as follows:
a) Advance Payments to Outside Bodies;
b) Advance payments to heads of departments and
c) Advance to officers sent on deputations.
When the amounts received as advances are being adjusted or, as is
commonly said, when the personal accounts are being liquidated the
same procedure for checking is followed as for normal payments except
that on passing the voucher or certifying the expenditure the voucher
is ensured to be only a Journal Entry for which no payment is due
except for book adjustments by canceling out the columns on the basis
of which cash or cheque payments are made. This obviates double
payments.
All journal entries are hence only adjustments in the books of account
giving credits to accounts previously debited and simultaneously
debiting the account to which the debit is budgeted to be charged or
expended.
5.5.3 SUBSIDIES TO CANTEEN CONTRACTOR (PAYMENT,
ESIC, PF, MLWF, PT)
The B.E.S. & T. Undertaking provides canteen facility through private
contractors at Bus Depots, Workshops, Bus Stations, Receiving
Stations and Bus termini for the staff of the Undertaking. As per the
Factories Act, 1948 and the Maharashtra Factories Rules, 1963,
Undertaking provides space, electricity, furniture and other
equipments (refrigerators, water cooler, inventum tank, hot plate, etc.)
to the Canteen Contractors of Depots/Workshops/Receiving Stations
free of cost. Besides this, the Undertaking is paying subsidy to the
Canteen Contractors to compensate their losses for selling victuals as
per tariff rates prescribed by the Undertaking. The rate of subsidy to
the Canteen Contractors is fixed by Management and further
confirmed by Committee.

Recently such rate of subsidy has been raised from Rs. 20/- p.m. to
Rs. 28/- p.m. per employee and confirmed by committee vide BCR No.
546 of 24-3-05 based on 85% increase in the prices of raw materials
required for preparation of victuals.
5.5.4 BILLS TOWARDS ACCIDENT CLAIMS PAYABLE FROM
THE THIRD PARTY INSURANCE FUND.
Under the M.V. Act as it stood before the M.V. (Amendment) Act, 1968
was enacted, the necessity of insurance against third party risk of our
omni buses and other motor vehicles did not arise as the State
Government had exempted the Undertaking from compulsory
insurance against third party risk pursuant to Section 94(2) of the
M.V. Act, 1988.
Though the Undertaking was exempted it has been maintaining a Third
Party Insurance Fund with sanction of the Corporation from which is
drawn from year to year monies for satisfaction of third party claims
mutually settled between claimant and the Undertaking or are
adjudicated upon by Civil Courts.
After the amendment in 1956 to the Principal Motor Vehicles Act,
1939, the Central Government had enacted the Motor Vehicles (Third
Party Insurance) Amendment Rules, 1960 to further amend the Motor
Vehicles (Third Party Insurance) Rules 1946 which inter-alia laid down
that any Local Authority (which the Undertaking legally is) or any State
Transport Undertaking may not, if they so desire, take out an
Insurance Cover with an insurance company to cover Third Party Risks
under the Rules but can establish a Fund with an initial amount of not
less than Rs. 5,00,000.00 which is to be deposited in a bank and then
at the beginning of each accounting year pay a sum of Rs. 500/- per
vehicle in running condition into the Fund. This annual deposit is
continued to be paid till such time the Fund reaches a ceiling of
Rs.20,00,000.00 or Rs. 1,500/- per vehicle of the entire fleet,
691
whichever is less. The Undertaking has to maintain a cash deposit of

692
Rs. 50,000.00 and the remaining amount can be invested in
Government securities which have to be transferred to the bank and it
is open to us to exchange these securities for cash or other
Government Securities of equal or greater market value or both.
All liabilities to Third Parties including liabilities arising out of
Workmen’s Compensation Act, 1923, are met by withdrawals from this
Fund.
Looking to the general scheme of Chapter VIII of the M.V. Act, it does
not seem incumbent on the Undertaking to meet claims arising out of
the use of any vehicle of the Undertaking from the Fund. All that is
required is that the fund be established to meet such claims but it is
open to the Undertaking to meet such claims from any other source.
Therefore, though the yearly contribution may be inadequate to meet
all liabilities arising out of the motor vehicle accidents from this Fund
it is not necessary to transfer to this Fund any amount to maintain the
minimum balance as claims may be met from the Undertaking’s Third
Party Insurance Fund.
Having learnt the background we may now understand why the
Undertaking has two funds known as :
a) Third Party Insurance Fund,
and
b) Motor Vehicles (Third Party Insurance) Fund
as per Motor Vehicles (Third Party Insurance)
Amendment Rules 1960 under Section 133 of
the M.V. Act, 1939.
Debits to Third Party Insurance Fund are made in respect of claims to
damages to Third Party Property vehicle, in addition to vehicles
includes structures, buildings of private persons and also Government
property such as roads, bridges, culverts, causeways, trees, posts and
milestones when such claims are mutually settled or when claims are
adjudicated by Civil Courts.

Debits to Motor Vehicles (Third Party Insurance) Fund are made to
meet liabilities to third parties in respect of personal bodily injuries
including liabilities arising out of Workmen’s Compensation Act, 1923,
where claims have been adjudicated by the Motor Accident and Claims
Tribunal or other Civil Courts.
5.5.4.1 PROCEDURE FOR CHECKING :
Claims are made on the Undertaking by third parties for damages
and/or compensation. These claims are accepted or repudiated by the
Accident Department depending on the circumstances and individual
merit of each case. Accordingly, some claims are mutually settled and
others are adjudicated by the Motor Accident and Claims Tribunal (for
personal injuries) or other Civil Courts (in other cases).
All claims when accepted have to be sanctioned for payment by the
Committee except that post-facto sanction is obtained in respect of
payments towards claims ordered by the Tribunal or other Civil Courts
when time is of essence because a time limit has been imposed.
The Accident Department prepares a bill voucher, obtains the relevant
approvals thereon and forwards the same to Audit with relevant papers
and sanctions. The clerk ensures–
i) that sanction of the Committee has been
obtained;
ii) that the correct amount has been included;
iii) that the payment is made to or on behalf of the correct party;
iv) that the claim has been entered in the Bus Claims Register
maintained in the Accident Department and
v) that the bill voucher is released through the Bus Claims
Register.
5.6 WORKMEN’S COMPENSATION CLERK
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694
This clerk attends to various types of bills and statements of payment
to be made as under :-
(a) Scrutiny of Workmen’s compensation proposals and Bills.
(b) Renewal of Licence fees of Bus Conductor.
(c) Payment against cancelled cheques.
(d) Refund of returned Money Orders.
(e) Bills for payment of amount deposited in Misc. suspense
A/c.
The most important work done by this clerk being the
passing of bills under the Workmen’s Compensation Act. This clerk is
designated the Workmen’s Compensation Bills Clerk.
5.6.1 WORKMEN’S COMPENSATION BILLS
The Undertaking is liable, under section 3 (1) of the Workmen’s
Compensation Act 1923, to pay compensation to workers listed in
Schedule II of the said Act for injuries caused by accidents arising out
of and in the course of employment. Such of the employees not listed
in Schedule II of the Act are entitled to Accident Leave as provided for
under Service Regulation 4.4.5 which also provides for
(a) Obligatory payments under the Workmen’s Compensation Act
1923 &
(b) Additional voluntary payments by the Undertaking.
5.6.1.1 WORKMEN’S COMPENSATION ACT 1923 –
Salient features of :
Chaper I, Preliminary :
This Chapter, states the short title, extent and
commencement of Act and gives definitions in context with the said
Act.

695
Chapter II . In this Chapter, in Section 3(1) when personal injury
is caused by an accident arising out of and in the course of
employment, compensation is payable except as indicated in (1) & (b) (i)
(ii) & (iii) of the same Section detailed below :-
Section 3(1)(a) . When total or partial disablement of the injured
worker does not exceed the period of three days.
(b) When incase of injury not resulting in death, the accident is
attributed to
(i) the injured worker, at the time thereof, being under the
influence of drinks or drugs;
(ii) when the injured worker willfully disobeyed, at the time
thereof, any order expressly given or rule expressly framed for
the purpose of securing his safety and
(iii)when the injury caused by accident was due to removal or
disregard by the workman of any safety-guard or other device
expressly provided for securing his safety.
Section 3(2) - states the liability of the employer to pay compensation
incase a worker who has been in employment for not less than six
months contracts any occupational disease.
Section 4 - indicates that compensation is payable.
a) on death;
b) on permanent total disablement;
c) on permanent partial disablement;
d) on temporary disablement,
on the 16 th day.
From date of disablement, where the disablement period is more than
28 days and (ii) after expiry of 3 days waiting period from date of
disablement when such disablement is of less than 28 days. Pertinent
to the above the following is to be noted:
Schedule I. Part I indicate injuries deemed to result in permanent total
disablement.

696
Part II indicates injuries deemed to result in permanent partial
disablement.
Both parts indicate the percentages of loss of earning capacity of the
two types of disablements.
Schedule II. This gives a list of category of workers governed by the
Act.
Schedule III. This gives a list of occupational diseases covered by
the Act.
Section IV. This indicates the amount of compensation payable
under circumstances indicated in Section 4 of the Act.
Notwithstanding what has been stated above, the Undertaking, in
accordance with the terms of agreement entered into with the BEST
Workers’ Union on 21 st May, 1965, is liable to pay employees injured in
the course and arising out of their employment full wages during the
periods of their incapacity from the date of disablement except incases
where the causes of accidents are attributable beyond reasonable
doubt to negligence on their part in which circumstances payments will
be made strictly in accordance with the Workmen’s Compensation Act
1923.
Section 4A specifies
(1) that compensation payable under Section 4 is to be paid as soon as
it falls due and
(2) when the employer does not accept the liability to the extent
claimed he is required to make a provisional payment based on the
extent of liability he accepts which is to be deposited with the
Commissioner or payment made to the workman without prejudice
to a further claim by the latter.

697
(3) Penalty to be paid if compensation is not paid within one month of
date due is an amount not exceeding 50% of amount due + the
arrears.
Section 5 indicates the method of calculating wages and period of
service.
Section 6 provides for review of cases of incapacity and whether half-
monthly payments be continued, increased, decreased or ended or
where accident has resulted in permanent disablement for the payment
to be converted to the lumpsum entitlement less any other amount
paid by way of half monthly payments in respect of this accident.
Section 7 If payment period exceeds 6 months the parties may
between themselves agree, or if not, on application made to the
Commissioner, for the right to half monthly payments being redeemed
by the payment of a lumpsum agreed to by the parties or as
determined by the Commissioner.
Section 8 Compensation on death is to be deposited with the
Commissioner. This Section defines the procedure for payment of
compensation to dependents and to pay funeral expenses not
exceeding Rs.5000/- to the one who incurs such expense and for
deduction of this amount from the total amount due.
Section 9 : Compensation cannot be assigned, attached or charged
save as provided by this Act.
Section 10 : This provides for written notice to be given for claim for
compensation within 2 years of occurrence of accident or death as the
case may be with the proviso that incase of accident, it is deemed to
start on the first day of incapacity due to the accident.
That in case of partial disablement the period of 2 years is counted
from the date the workman gives notice of disablement.

That when a worker ceases to be an employee and contracts an
occupational disease thereafter the period of 2 years is computed from
date of cessation of the employment.
It is also provided that want of or defect or irregularity in notice is not
to be a bar to a claim if the claim is preferred in respect of death
resulting from accident on the premises and in case the employer or
any person responsible to the employer or Management had knowledge
of the accident.
Section 10A & B
Notice is to be sent in case of accident resulting in death or serious
bodily injuries and proviso to deposit amount of Compensation
payable.
Section 11. Provides for medical examination.
Section 12. This provides for the employer (Principal) being liable to an
employee of a contractor who has been entrusted work, whole or part,
which ordinarily is part of his (Principal’s) trade or business and to the
extent of compensation the contractor shall indemnify the employer
(Principal).
Section 13 . Provides for recovery of compensation paid to a worker by
a stranger otherwise legally liable to pay for being the cause of the
accident or other reasons.
Other references to the Workmen’s Compensation Act have not been
made as the foregoing are adequate for purposes of the work related to
this clerk.
On an employee sustaining an injury in an accident arising out of and
in the course of his employment he has to follow the procedure detailed
below :
698

a) get the certificate of injury filled in his department as per
proforma which indicates
i) name;
ii) designation;
iii) check no.;
iv) department;
v) depot;
vi) place of injury;
vii) date and time of injury;
viii) date and time of admission to hospital;
ix) cause.
699
b) The above certificate from the Medical Department where the
Medical Officer will attend to the injuries and complete the form
stating therein i) nature of injury; ii) probable period of incapacity
in the first instance; iii) remarks; iv) date and v) signature of the
Medical Officer.
Thereafter the employee is required to present himself to the Medical
Officer daily on week days during the period of his incapacity till
declared medically fit to resume duties.
Thereafter the Workmen’s Compensation form is required to be filled in
indicating therein all particulars pertaining to himself and the accident
which also includes, inter alia, a certificate of the head of department
or other competent authority who states therein that the injury was
caused by an accident arising out of and in the course of his
employment and that he is satisfied that the same was not caused by
the employee’s lack of care or negligence.
In respect of all employees other than Traffic Outdoor staff the bill
vouchers including payment of Accident Compensation are initiated by
the Time Keeping Department and routed in the usual course to the
Heads of Departments for their certification on the face of the voucher.

700
The vouchers, certificate of injury and the Workmen’s Compensation
form are sent together but the time card is sent separately to Audit.
In respect of Traffic Staff the same procedure is followed except that
the bills are initiated in the Accident Department, the number of days
being stated on the voucher. These are sent to the Time Keeping
Department which fills in the amount, closes the bill and routes it in
the usual course, the time cards being sent separately.
The Accident Department and the Transportation Engineering
Department are provided with an Imprest from which disbursements
are made to the Traffic Outdoor and Engineering staff respectively by
way of interim relief. The interim relief is not more than the obligatory
amount payable under the Workmen’s Compensation Act.
Formula for payment of accident compensation As per Act is as under :-
25% of Wages x days of disablement
15
The amounts paid as interim relief are deducted from amounts payable
as per Act or full wages certified as due by the head of department or
other competent authority.
5.6.1.2 PROCEDURE FOR CHECKING
Payment vouchers of Workmen’s Compensation are checked to ensure
a) that the Workmen’s Compensation form has been correctly filled in and certified
by the head of department or other competent authority;
b) that the details included in the Workmen’s Compensation form
correspond with details in the Certificate of Injury;

701
c) that the name, check and paysheet numbers indicated in the bill
voucher, certificate of injury and workmen’s compensation form
correspond with the embossed name on employee’s time-card;
d) that the periods in respect of which payments have been certified
are correct, with necessary remarks being made on the relevant
time-cards;
e) that the rates of payments correspond with the rates shown on
the time-cards and are in accordance with the rates payable as
per mode of payment as per Act as the case may be;
f) that the sanction of the competent authority has been obtained
depending on the period of incapacity viz;
Upto 3 months - Head of Department or other
competent authority;
Above 3 months - General Manager.
g) that, in the case of Traffic Outdoor and Transportation
Engineering Staff, the amount paid as interim relief has been
included for recovery in the bill voucher and that entries have
been made in the Interim Relief Registers and
h) that entries are made in the Registers through which the vouchers
for interim relief were passed for payment.
5.6.2 Renewal of Licence fees of Bus Conductor.
Under Chapter III, Section 29 of the Motor Vehicles Act 1988 the
licensing of conductors of Stage Carriages is necessary without which
the Undertaking cannot employ or permit any person to act as a
conductor. On his first employment as a conductor, the cost of this
license is borne by the person concerned but thereafter the periodical
renewal cost is borne by the Undertaking.
The licensing authority for Greater Bombay is the Regional Transport
Officer, Bombay. (Chapter III, Rule 26 of the Bombay Motor Vehicles
Rules 1989.
Under Chapter II, Rule 31 of the Bombay Motor Vehicles Rules 1989,
application for renewal of a conductor’s license is made on the
prescribed form.

702
In the same Rules (and Chapter, under Rule 35 no person can hold
more than one conductor’s license.
Under Rule 40(2) a conductor is required to wear a metal badge and
under rule 34(N) he is also required to wear the prescribed uniform.
5.6.2.1 PROCEDURE IN THE UNDERTAKING .
a) Form L, Con. R as per Rule 32 of the Bombay Motor Vehicles
Rules 1989, is filled for renewal of conductor’s license.
b) Bill vouchers for (the required amount supported by licenses due
for renewal are prepared in the Traffic Department and passed
for payment by the Audit Department.
c) The cheque and licenses due for renewal along with the form for
renewal are sent to the R.T.O. Bombay.
d) The licenses are returned duly renewed with receipts.
5.6.3 Refund of returned Money Orders.
Returned Money Order Bills
On the basis of certified bill vouchers, payment amounts are
dispatched by Money Order upto Rs.30/-, the money order commission
being borne by the Undertaking.
Payments of over Rs. 30/- is normally made in cash or by cheque.
Incase of payments in excess of Rs. 30/-, upto Rs. 100/-, the same is
made by Money Order if desired by the payees at their cost.
Very often, money orders are returned undelivered by the postal
authorities due to various reasons such as
Payee not found
Amount not claimed
Payee dead or
Payee vacated etc.

703
In such cases these undelivered amounts with full particulars are
entered in the Returned Money Order Register and only when claimed
are sent to payees, the payments being certified on fresh bill vouchers
and passed through the Returned Money Order Register.
5.6.4 Bills for payment of amount deposited in Misc. suspense A/c.
On occasions, amounts are received in the Undertaking which cannot
be credited to any of our Revenue Heads due to their being either.
(a) disputed or
(b) undetermined or
(c) that the revenue head to which to be credited is unknown
or
(d) that the amount received by the Undertaking is to be paid
to a third party.
and such other circumstances when the amount is necessarily to be
credited to this account. In such circumstances the amount is credited
to ‘Miscellaneous Suspense’ and is included in the various suspense
registers in the various departments of the Undertaking.
These entries in the various registers and the receipts are checked by
the Revenue Section of the Internal Audit Department.
On satisfactory arrival at a conclusion and when the amounts or parts
of amounts are to be refunded after adjustments, if any, refund
vouchers are prepared and amounts certified for payment.
5.6.4.1 PROCEDURE FOR CHECKING : On receipt of bill vouchers, payment
certified is verified for its correctness and to the right party to whom it
is due. The payment after verification, is passed through the relevant
register in which either signature of the IA or an other officer of
Payment Section assigned by him is obtained.
5.6.5 Payment against cancelled cheques.
Cancelled Cheques Bills :-

Section 460 BB sub-section (2) of the M.M.C. Act amended upto date
stipulates that payment of any sum due by the Undertaking out of the
B.E.S. & T. Fund in excess of one hundred rupees (or such higher
amounts as the B.E.S.T. Committee from time to time fix generally or
for any specified class of payments) shall be made by means of a
cheque duly signed by two members as specified in Section 460BB(1)
(a) & (b) and not in any other way.
Payments not covered by sub-section (2) above is paid in cash from
amounts drawn from time to time by cheques not exceeding Rs.
5,000/- each, or such higher amounts as the BEST Committee may fix
from time to time.
According to the above, cheques are drawn out on the basis of certified
bills and these are encashable within 3 months from the date stated on
the bill. Very often cheques are paid out in the specified time but are
not presented within stipulated period to the bank for encashment.
These lapsed cheques are returned by payees for drawal of fresh
cheques in lieu thereof.
Simultaneously cheques drawn remain undelivered with the
Undertaking as the payees have not come forward for receiving them.
The above lapsed and undelivered cheques or other cheques required
in specific form or name which are returned by payees are entered in
the cancelled cheques register. On fresh drawal of cheques, the same
are passed for payment on the basis of fresh bill vouchers through the
cancelled cheques Register signed by DIA or any other officer assigned
by him.
5.7 MEDICAL REIMBURSEMENT CLERK
Scrutiny of proposals for Medical Assistance scheme for members of
staff and their family members and Certifying bills for reimbursement
of Medical expenditure.
704

5.7.1 SCRUTINY OF PROPOSALS:
For scrutiny of proposals and certifying the bill of Medical
Reimbursement following rules/procedure is observed.
Reimbursement of Medical expenditure made for indoor treatment in
Government/Municipal Hospital and in Private Nursing
Homes/Hospital in the emergency cases by member of staff for their
own treatment or for their family members, is made as per S.R. 6.3 and
procedure laid down in the Adm. Order No. 283 (Ref.GM/AGM(P)/L/W-
2723/54607/99 dated 15-10-99) and Adm. Order No. 291 Ref.
GM/AGM(P)/L/W-2723/9811/01 dated 26-2-01 proceeding followed
and ruling in this regard is given in these Administrative orders which
is as below:
705
1) Certain medical facilities to the entire staff of the
Undertaking are available at Dispensaries situated at
various Depots and Workshops in the Undertaking.
Similarly, certain medical investigation facilities are
available at the Mumbai Central Medical Investigation
Centre. Specialised advice from Specialists engaged by
the undertaking such as General Physician, General
Surgeon, Cardiologist, Chest Specialist, Ophthalmic
Surgeon, Radiologist, Pathologist, etc. is also available
at Mumbai Central Depot.
2) Similarly, adequate number of beds have been reserved
at various hospitals for treatment by members of the
staff of the Undertaking suffering from Tuberculosis
(Pulmonary and Non-Pulmonary) at Radhibai Watumul
Hospital (10 beds), Sarvodaya Hospital (15 beds),
Talegaon General Hospital and Convalescent Home for
Tuberculosis (25 beds).
3) The Undertaking does not have its own hospital
arrangement for surgical treatment and treatment
requiring hospitalization by the members of the staff of
the Undertaking in respect of 27 diseases mentioned in
Annexure ‘D’. The following rules will be applicable to
the members of staff of the undertaking in respect of 27
diseases. :-
a) Free medical treatment will be provided in the
undertaking’s dispensaries.

706
b) The entire expenses incurred by the members of
staff towards medical treatment/investigations
carried out in Municipal/Government hospitals will
be reimbursed.
c) The advance payment to the Municipal/
Government hospital authorities will be made by
the Welfare Department on behalf of the employees
of the undertaking.
d) The reimbursement of expenses incurred by the
members of staff towards the medical
treatment/investigations carried out in private
hospitals, in cases of emergency, will be made as
per the details given in Annexure ‘B’ and ‘C’,
subject to maximum amount of Rs. 20,000/- per
person per case.
e) The reimbursement of expenses incurred by the
members of staff towards purchase of artificial
appliances as mentioned in Annexure ‘E’ will be
made, subject to maximum amount of Rs.20,000/-
per person per case.
f) The ceiling of Rs.20,000/- mentioned at Sr.No.(d)
above, will not apply in case of death of members of
staff and the entire amount of expenditure will be
considered for reimbursement. The claim for
reimbursement should be made by the legal heirs
within a period of 2 years from the date of death of
the employee.
g) While recommending reimbursement of medical
expenses the Chief Medical Officer and/or Dy.
Chief Medical Officer will refer to the details given
in Annexure ‘B’ & ‘C’.
h) The reimbursement of expenses incurred by the
members of staff towards dental treatment will be
in accordance with Annexure ‘F’.
i) The claim for reimbursement should be submitted
to the Chief Medical Officer or In-Charge Chief
Medical Officer of the Undertaking through their
Heads of Departments as per proforma enclosed
and marked Annexure – A within 3 months from
the date of resumption of duties/investigations
carried out.

707
4) The following rules will be applicable to the family
members of members of staff in respect of 27 diseases
and 4 major diseases (viz. Heart Surgery, Kidney
Transplantation, Cancer, Bypass Coronary Surgery) :-
a) The family members of members of staff will be
entitled to reimbursement of medical expenses to
the extent of Rs. 10,000/- only per person per case
towards medical treatment/ investigations carried
out in Municipal/ Government/Private Hospitals,
in cases of emergency.
b) The claim for reimbursement should be submitted
to the Chief Medical Officer or In-Charge Chief
Medical Officer of the Undertaking through the
Heads of Departments as per proforma enclosed
and marked Annexure ‘A-1’ within 3 months of
date of discharge from hospitals/investigations
carried out.
c) While recommending reimbursement of medical
expenses the Chief Medical Officer or In-Charge
Chief Medical Officer will refer to the details given
in Annexure ‘B’ & ‘C’.
d) The claim for reimbursement of expenses incurred
by the members of staff in respect of their family
members towards purchase of artificial appliances
as mentioned in Annexure ‘E’ will be subject to
maximum amount of Rs. 10,000/- per person per
case.
5) “Family” means spouse, two dependent living
sons/unmarried daughters and dependent parents. In
case of married female employee she should declare the
names of her father-in-law/mother-in-law and in
absence of this, her dependent parents will be eligible
for benefits under this medical scheme.
ANNEXURE ‘B’
Clause No. 1 of Annexure “B” to Administrative order No. 283 dated 15-10-1999
pertaining to Bed Charges stands modified as follows :-

708
The reimbursement of medical expenses for the treatment taken by the members
of the staff of the Undertaking as indoor patients in Government/Municipal Hospitals,
will be made in full.
“The reimbursement of expenses incurred by the Members of Staff for self and
their family members towards Bed Charges as an ‘Indoor Patient’ in Municipal
/Government/ Private Hospitals/Nursing Homes Will be Rs.100/- per day and I.C.U.
and I.C.C.U. Charges will be Rs. 200/- per day or the actual, whichever is less.”
If the members of staff/family members of member of staff get themselves
admitted in a higher class Nursing Home than their entitlement, as specified in the
above Schedule, the additional expenses i.e. more than the permissible entitlement, will
be borne by the concerned member of staff.
2. The reimbursement of expenses incurred by the members of
staff/family members of the members of staff of the Undertaking
towards surgery/operation will be as per the schedule given below:
Sr. Basic Monthly Super Major Minor Major & Super
No. Salary
Major Operation Operation Major Surgeries
(excluding D.A. Operation
for Neuro &
of Rs.3,300/-
Thoracic Surgery
& total Hip
(Rs.)
(Rs.) (Rs.) (Rs.)
replacement
Operation
(Rs.)
1. Upto 1,500/- 1500/- 1000/- 300/- 3000/-
2. 1,501/- to
2,800/-
2000/- 1500/- 600/- 4000/-
3. 2801/- & above 3000/- 2000/- 900/- 5000/-
Note : i) These are the maximum charges and the amount that will be
considered for re-imbursement will be the actual amount of charges
not exceeding this amount.
ii) These charges do not include anaesthesia charges.
iii) Aneasthesia charges to be reimbursed will be one third of the super
major/major operation charges. However, incases of the Neuro

709
Surgery, Thoracic Surgery and total Hip replacement, if more than one
Anaesthetist is required in the process of operation, the anaesthesia
charges to be reimbursed will be maximum 50% of the reimbursable
operation charges provided the same are certified by the Operating
Surgeon and approved by the Chief Medical Office or Dy. Chief Medical
Officer.
3. All the medical expenses incurred by the member of staff of the
treatment for Cancer in the “Tata Hospital”, Mumbai, will be
reimbursed.
4. In cases of the following four decease, the entire amount of expenses
(medical, surgical, artificial appliances, bed charges) will be reimbursed
to the members of staff on the basis of the prescription issued by the
Medical Authorities of the respective Municipal/Government Hospitals.
In case of Private Hospitals, the maximum, amount of reimbursement
will be restricted to Rs.75,000/- :-
i) Heart Surgery
ii) Kidney Transplantation
iii) Cancer
iv) Bypass Coronary Surgery
5. The cases of ailment contracted and treated outside India will not be
considered for reimbursement of expenses incurred towards
surgical/medical treatment.
ANNEXURE ‘C’
The expenditures incurred by the members of staff/family members of the
members of staff for carrying out the special investigations, Pathology or otherwise, will
be reimbursed at the following rates :-
Types of Investigations Reimbursement amount
1. CT-Scan : Actual or Rs. 1500/- whichever is less.

2. Consultation Charges : Rs.100/- on first occasion and for
follow-up Rs. 50/- only once. In all, not
more than two occasions.
3. Stress Test : Actual or Rs. 650/- whichever is less.
4. I.V.P. Charges : I.V.P. Charges actual or Rs. 500/-
whichever is less.
5. Sonography : Actual or Rs.350/- whichever is less.
6. Two Dimensional : Actual or Rs.650/- whichever is less.
Echo Cardiography
7. Physiotheraphy : Actual or Less Rs.40/- per sitting
whichever is less. The amount will be
reimbursed for maximum 15 sittings.
8. M.R.I. i.e. Magnetic : Actual or Rs.4,500/- whichever is less.
Reasonance Imaging
9. Cost of spectacles : Actual cost of spectacles not exceeding
Rs. 150/- in case of Bus Drivers and
M.V. Drivers.
10. Coronary Angiography : Actual or Rs.9,000/- whichever is less.
11. Ambulance Charges : From place of residence to the hospital.
Actual or an amount not exceeding
Rs.500/-.
NOTE : Blood Bottles : The members of staff who are in Mumbai should
take advantage of the arrangements made by the Undertaking with the Blood Bank
at K.E.M. Hospital/L.T.M.G. Hospital at Sion. The members of staff should make
their own arrangements for supply of blood bottles. No claim for reimbursement in
such cases will be entertained.
710
ANNEXURE ‘D’

Sr.
No.
Name of the Disease
1. Cardiac Emergency, Cerbal Vascular, Pulmonary Emergency
2. Hypertension
3. Tetanus
4. Diptheria
5. Accident , Shock Syndrome, Cardiological and Vascular
6. Abortion
711

7. Acute Abdominal Pains/Intestinal Obetruction
8. Severe Haemarrge
9. Gastro-Interitis
10. Typhoid
11. Coma
12. Onset of Psychiatric Disorder
13. Retinal Detachment in the Eye
14. Gynaecological and Obstetric Emergency
15. Genito-Urinary Emergency
16. Gas Gangrine
17. Foreign Body in Ear, Nose or Throat Emergency
18. Cogenital Anamolies requiring urgent surgical intervention
19. Brain Tumour
20. Burns
21. Epilepsy
22. Acute Glaucoma
23. Emergency disease releated to Spinal Cord
24. Sun-Stroke
25. Blood related diseases
26. Animal bites resulting into poisoning
27. Chemical poisoning
Sr.No. Names of Artificial Applicances
1. Unilateral long log brance without hip joint.
2. Hip Joint with Palvic bend
3. Spinal Brace
4. Unilateral short leg brace
5. Shoe or Boot-Protective or aiding to paralysed or weel leg.
6. Bllateral hip joint with pelvic bend/weel leg
712
ANNEXURE ‘E’

7. Bllateral long leg brace without hip joint.
8. Bllateral short leg Brace.
9. Lumbe-sacral or spinal support or back support.
10. Taylor’s brace
11. Millwaukee brace
12. Mermakl splint
13. Posterior slab
14. Cervical Brace four post
15. Bigid Cervical Coller with head extension
16. Cervical Coller
17. Dynamic Splint (Aluminuum)
18. Cock-up Splint(Plain Aluminium)
19. Cock-up Splint (Plastic) or long opponens
20. Tum Bucide Splint
21. Nucide bender splint
22. Alerior knee guard splint
23. Denis Brown Splint
24. Congenital Talupus Equino Varus/Valgud Splint
25. Short Opponeens P.V.C. (Plastic)
26. Knee Cage
27. Long Opponens with M.P. Fl. bar and finger
28. Extension (Plastic) Dynamic
29. Boot with C & E heel and arch support
30. C & E Heel
31. Arch Support
32. M.T. pad
33. M.T.E. Raising
34. T. Strap
35. Sponge heel
36. Wedge 1/8
37. Universal raising 1”
38. Foot drop splint
39. Below Knee Prosthetics (P.T.B. type prosthetics)
713

40. A.K. Prosthetics
41. Aluminium adjustable above knee right splint
42. Plastic shoulder abduction splint
43. Plaster of paris or Gypeona Cast
44. Modified Shoes
45. Below Elbow prosthesis
46. Hooks
47. Cosmetic Hand
48. Splint for C.D.H.
49. Splint for Elbow
50. Above Elbow and below elbow prosthetics
51. corset
52. Wheel Chair
53. Protective Shoes with microcellular rubber without nails often with
additional gadgets like adjustable springs and
rockers.
54. Crutches
55. Welding Iron with plaster caste
56. Calipers
57. Braces
58. Artificial limbs
59. Heart Pace maker
60. Pulse Generator
61. Haemo Dyalisis
62. Inhaler
63. I.V. Sets
64. Scal Veins needle
65. Extra Cap Cathlor
66. Disposable Syrine and needle 10 c.c. and 2 c.c.
67. All types of Infusion to transfusion
68. Guard Wire (T Shape)
69. Hearing Aid.
714

715
ANNEXURE ‘E’
The expenditure incurred by the members of staff towards dental treatment given
for curative purpose will be reimbursed as follows :-
Sr.
No.
Item Amount of
Reimbursement
Actual subject
to the
maximum of
Rs.
(a) X-ray : Intra Oral X-ray film (per film) 40/-
(b) Minor Oral Surgery :
1. Tooth extraction under local anesthesia
(Per tooth)
20/-
2. Extraction of Ampected tooth (Per tooth) 200/-
3. Lancing abscess 30/-
4. AIvelectomy – minor 50/-
5. Alvelectomy – major 100/-
6. Gingivectomy full mouth 200/-
7. Apicetomy 200/-
(c) Conservative Treatment
1. One surface silver filling 50/-
2. Two -“- 50/-
3. GLC (Glass Lonomer Cement) filling 50/-
4. Composit Filling 50/-
5. Silicate Filling 50/-
6. Synthetic porcelain filling 50/-
7. Root Canal treatment. 150/-
8. Scaling 50/-
9. One-tooth dentine acrylic 120/-

10. Additional teeth per tooth 50/-
11. Crown 500/-
per Crown
12. Bridges 500/-
per Bridge
13. Full mouth flap procedure 600/-
(per segment)
14. Complete Denture Actual expenses
incurred or an
amount not
exceeding Rs.
1700/-
The expenditure incurred for dental treatment having cosmetic/ conservative value
shall not be considered for reimbursement.
The bill for dental treatment submitted for reimbursement should mention the
details of the procedure done and the charges of the individual item of treatment
and not only an aggregate charges of the dental treatment.
5.8 IMPREST CLERK
716
a) Proposals regarding expenditure through Imprest.
b) Imprest recoupment Bills other than Traffic & Transportation
Engineering Department.
c) Payment under S.R. 4.4.10
d) Payment to Hospital in which cots are reserved for T. B. Patient
5.8.1 IMPREST RECOUPMENT BILLS
From time to time Imprest Cash is sanctioned for specific expenditures to various
heads of departments by the authority to whom power is delegated by the General
Manager from time to time. At present this power is delegated to the Chief Accounts
Officer & FA.
Vide various delegations of powers, powers have been delegated to
Heads of Departments/Branches to spend imprest cash for tea/coffee,
snacks etc. for the departmental/other meeting and to important

717
visitors/guests, to incur an expenditure for taking zerox copies of
documents when Xerox copies can not be taken on the Undertaking’s
Xerox machines, to make purchase of all the sundry non-stock items
regularly required by the department for carrying out the day to day
work valuing up to Rs. 5000/- and less in each instance,
departmentally, from their imprest cash after the requirements are
duly verified and ascertained by the Internal Audit Department,
(procedure for cash purchases is given in Annexure ‘A’ of the Note No.
GM/AGM(P)/L/442/26034/01 dated 1-6-2001), to spent for repairs to
the Undertakings material such as tea, earns furniture’s and
miscellaneous items etc. up to Rs. 2000/- at time to incur an
expenditure on testing, calibration, servicing of various equipments,
materials tools of Electric Supply Branch, to purchase of medicines, to
trains, bus, taxi, auto rickshaw, ferry expenses, to make payment of
licence fees to the Government, Local Govt. etc. for which proposals are
received and scrutinized by the said clerk. While scrutinizing said bills
it is seen that the requirement is genuine and powers have been
delegated to the sanctioning authority.
The amounts expended for purchasing specified needs as outlined in
the sanctions are recouped by preparing recoupment vouchers duly
certified and supported by cash memo. All such transactions are
enlisted in the Imprest Cash Register which gives complete details of
each transaction. The proforma of the Imprest Cash Register is
approved by Audit in respect of each department individually to meet
the respective requirement of each respective department.
5.8.1.1 PROCEDURE FOR CHECKING
(a) Check that the voucher is correctly prepared in the name of the
head of department indicated by designation.
(b) Verify that the bill voucher is certified in the appropriate place by
the competent authorities.
(c) Check that each supporting document is certified as ‘original’.
(d) Ascertain that ‘cash memo support the purchase of goods.

718
(e) Check that the description of goods purchased are correctly stated
and fall within the category of goods specified for which the
Imprest Cash has been sanctioned.
(f) Verify that the cash memo has been certified by the head of
department as having been paid through Imprest Cash.
(g) Check that the calculations and total amount has been correctly
extended and totaled as per rates, units etc. stated in the cash
memo.
(h) Ascertain that the items purchased are not ‘stock item’ of the
Stores Department.
(i) Check that the total amount certified for recoupment on the
voucher is the correct aggregate of the sum of the cash memo and
other document.
(j) Check that each such cash memo etc. is listed in the Imprest Cash
Register duly signed by the head of Department.
After having satisfied himself as to the correctness of the voucher
and its supporting documents the original cash memos and other
documents are duly stamped ‘AUDITED AND RELEASED FOR PAYMENT’ to
avoid being presented a second time for recoupment.
The voucher is then signed as Audited for I.A. by a responsible
officer and is then forwarded for further action to the Cash Department,
the Imprest Cash Register being also similarly certified.
5.8.2 Bills under S.R. 4.4.10
S.R. 4.4.10 provides for certain concessions to employees, scheduled
and non-scheduled, and A & B grade officers suffering from wasting
diseases such as -
1. Cancer. 2. Toxic Goitre.
3. Applastic Anaemia 4. Leukaemia
5. Hodgkins Disease. 6. Hoaemaphllia
7. Intracranial Tumors. 8. Infections types of
leprosy.
9. Pulmonary Tuberculosis 10. Parkinson’s Disease.
11. Tuberculosis Pleurisy 12. Pareplegia

5.8.2.1. PAYMENTS
13. Hemiplegia
An employee suffering from any of the above wasting diseases is
granted leave as recommended by the medical Authority until he has
exhausted all leave (except casual and special leave under S.R. 4.3.4)
due to him. Thereafter, at the end of this leave, if the Medical
Authority reports that the employee will be fit to resume duty after
treatment, he is granted extraordinary leave for the period
recommended by the Medical Authority subject to a maximum of –
719
a) 3 years, of which one year is on full pay and allowances, to
those who have completed more than 5 years of continuous
service,
b) 1 year of which 4 months is on full pay and allowances, to those
who have completed more than 1 year’s service but less than 5
years’ continuous service.
On availing of the above leave with pay and allowance scheduled
employees and ‘B’ grade officers may be permitted to avail of special leave
on half-pay as provided for in S.R. 4.3.4.
Thereafter, to the extent indicated at (a) & (b) above, extraordinary
leave without pay and allowances may be granted. After availing of
this leave without pay, if the Medical Authority reports there is no
likelihood of the employee returning to duty, he is invalidated provided
that further leave to a maximum of 3 months may be granted if some
improvement is expected.
The grant of extraordinary leave is subject to the following conditions:
a) the post from which the employee proceeds on leave is
likely to last till his return to duty;
b) the leave is granted on production of a certificate from the
Medical Authority specifying the period for which leave is
recommended.

(a) For payment of leave as above.
720
(b) Undertaking has reserved beds for SR 4.4.10 patients in
Sarvodaya Hospital. Dr. Bhausaheb Sardesai, Talegaon rural
Hospital, Radhibai Watoomal Hospital, Mahim. All expenditures
for an employees admitted in these hospitals are borne by the
Undertaking.
(c) The above hospitals are quoting their rates for bed charges,
treatments/test given in hospital from time to time, which are
duly sanctioned by G.M. and accordingly payments are made to
respective Hospitals by Medical Department.
(d) For other wasting deceases the payments are made as per
procedure given under S.R. 6.3.
N.B. 1. Continuous service excludes extraordinary leave
and leave without pay under SR 4.4.10 and
service should be completed before commence-
ment of leave for treatment under SR 4.4.10.
5.8.2.2 PROCEDURE FOR CHECKING PAYMENTS IN RESPECT
OF EXTRAORDINARY LEAVE.
On receipt of the form for leave under SR 4.4.10 which
also includes details of sanction of Monetary Assistance the same is
scrutinized to verify eligibility by
a) ensuring that a certificate is provided by the head of department
that the employee has exhausted all leave to his credit;
b) ascertaining that he has the requisite period of service making him
eligible for the quantum of extraordinary leave sanctioned;
c) checking that the Medical Authority has recommended the case and
certified that the employee is suffering from any one of the wasting
diseases and has recommended the period of extraordinary leave;
d) ensuring that the post from which the employee is proceeding on
extraordinary leave is likely to last till he resumes duty;
e) checking the leave record to ensure that the quantum of
extraordinary leave recommended has been indicated on the
individual’s leave record and that the name, check number,
paysheet number and designation appearing on the leave form,
leave record and the bill voucher correspond and

f) ensuring that the bill voucher has been certified by the authorities
competent to do so.
On ensuring the above points the bill is passed by entry in the SR
4.4.10 Register and by signing the bill voucher in the space provided
and sent to IA or any other officer assigned by him who does like-wise
and releases the bill.
5.9 SCHOLARSHIP PAYMENT CLERK
(a) Salary Advance Bills
(b) P.F. Advance (Refundable)
(c) P.F. Advance recoupment bills.
(d) Outward bill Deposits.
(e) EMD & Security Deposits.
(f) Reimbursement of renewal fees of driving licence.
(g) Ground rent to Sub-stations, way-leave fees.
(h) Scholarship (Proposals & payment)
721
(i) Bills towards Accident claims payable from third party
insurance fund (MACT) (one time payment)
(j) Refund Bills of deposits of vacated quarters.
(k) Refund bills of conductors training deposits.
5.9.1 P.F. Advance (Refundable):
From the date of joining and in case when the Provident Fund is
transferred from his previous employer, an employee is eligible to
contribute on his behalf, towards Provident Fund. On completion of a
year, such contribution, the employee is eligible to take advances
repayable in 24 equal instalments. Interest is payable on this advance
at the rate fixed by the Trustees from time to time on reducing
balances. Any employee who had already taken an advance is not
eligible for another loan till at least 16 months have elapsed since last
advance taken or 16 instalments have been deducted. If 16 deductions

722
have already been made, the employee may take a fresh advance
without repaying the balance which is adjusted with interest from the
fresh advance taken.
The extent of advance is not more than a one third of the employee’s
own contribution + interest accrued thereon or three times the last
substantive salary drawn + D.A. + other allowances where applicable,
whichever is less.
5.9.1.1 PROCEDURE FOR CHECKING
The eligibility and correctness of amount is checked as follows:
a) that the name, check number, designation, amount of payment, on
the application form corresponds with that shown on the Ledger
folio/computerized statement.
b) that at least 16 months have elapsed since the last advance or that
at least 16 deductions have been made by way of recoveries towards
last advance;
c) that the amount applied for and recommended is 1/3 of the
employee’s contribution + accrued interest thereon or 3 times the
last substantive salary drawn + DA + other allowances where
applicable, whichever is less;
d) that the amount recommended is the nearest amount divisible by
24;
e) that the reason stated for the advance is for the purpose admissible
by the Trustees. The purposes for which an advance can be
performed or for any other reason permitted by the competent
authority from time to time;
f) that signatures of the applicant and of al authorities certifying or
recommending the advance are obtained;
g) that the advance payable has been arrived at by taking into account
any non-refundable advances taken earlier under the rules
admissible for reasons such as
i] for repairs of one’s own house;
ii] for building one’s own house;
iii] for purchase of site for building one’s own house;
iv] for purchasing a flat on ownership basis in a

Co-operative Housing Society;
v] for one’s own or dependents treatment in
hospital for wasting diseases or for major
surgical treatment;
vi] for post-SSC education of children;
vii] for meeting expenses of marriage of daughter
and
viii] for any other reason permitted by the Regional
Provident Fund Commissioner from time to
time.
5.9.2 PROVIDENT FUND ADVANCE RECOUPMENT BILLS :
Amounts by way of advances from Provident Fund paid to the
employees on prescribed days. The paid bills are sent in lots duly
tagged with summaries of payments made. These summaries are
certified by the Cash Department and recoupment entries are passed
in the relevant recoupment register by the Cash Department.
5.9.2.1. PROCEDURES FOR CHECKING :
In checking these bills the following procedure is followed whereby it is
checked :
723
a] that the signature of the payee has been obtained over a revenue
stamp where necessary;
b] that the relevant entries have been made by the Cash
Department in the Provident Fund recoupment register and
c] that the cash drawn from bank by the Cash Department for
effecting future payments is tallied with entries made in the
advance register maintained in Audit.
5.9.3 OUTWARD BILL DEPOSITS :
The Revenue Section of the Internal Audit Department first checks and
certifies the correctness of the amounts recoverable and included in
the Outward Bill Memo by way of actuals of charges for work done

724
and/or service rendered. These recoveries are adjusted against
deposits paid in respect of work done as indicted in the Outward Bill
Register.
5.9.3.1 PROCEDURES FOR CHECKING :
(a) The Revenue Section first checks the outward Bill Memo for actual
charges recoverable for work done or services rendered by the
Undertaking.
(b) The Payment Section then certifies the refund of balance deposit
amount after adjusting the recoveries due after verifying :
i] the credit entries;
ii] inclusion of actual charges
iii] the entries in the Outward Bill Register;
iv] the certificate for payment by the head of
department. The bills are passed through the
Outward Bill Register.
5.9.4 EARNEST MONEY DEPOSIT :
A) REGISTERED SUPLIERS :
Suppliers registered with the Undertaking are exempted from payment
of Earnest Money Deposit (EMD) against the tender, as shown below:
Category of
Registration
(Permanent
Deposit Amount)
‘A’ Special
(Rs.50,000/-)
‘A’
(Rs.25,000/-)
‘B’
(Rs.10,000/-)
Exemption Limits Additional E.M.D.
Payable
No EMD for all
tenders
No. EMD upto
Rs.50 lakhs
No. EMD upto Rs.
20 lakhs.
Nil
Above Rs.50 lakhs,
EMD of Rs.50,000/-
payable for every
tender having
contractual value
above Rs.50 lakhs.
Above Rs.20 lakhs,
EMD of Rs. 50,000/-
payable for every
tender having
contractual value

above Rs. 20 lakhs.
The Registered Suppliers should, however, furnish their Registration
No. and Validity of Registration on the Tender Form, and also on
reverse of tender envelope, without which, their offer may not be
considered.
Only those suppliers registered with the National Small Industries
Corpn. Ltd. (NSIC) for the item/s mentioned in the tender are exempted
from payment of Earnest Money Deposit. They should however, write
the Registration No. and Date of its validation in the appropriate
column on reverse of the tender envelope. Certified Xerox Copy of
their Registration with NSIC should be positively enclosed along with
their quotation, without which, their offer will not be considered.
Maharashtra Small Scale Industries Development Corpn.
Ltd. (MSSIDC) is also exempted from payment of Earnest
Money Deposit.
B) NON REGISTERED SUPPLIERS :
Non-registered Suppliers with the Undertaking will have to pay Earnest
Money Deposit, as shown in the Tender Form, before opening of the
tender, without which, their offers will not be opened.
The Earnest Money Deposit should be paid in the Undertaking’s Cash
Department in Cash/Demand Draft/Pay Order in favour of ‘B.E.S.&T.
Undertaking, Mumbai’, before the due date of tender. Cheques, Bank
Guarantees etc. willnot be accepted. No interest will be paid on such
deposits.
725

726
The offers which are not backed by EMD will not be opened. The tenderers are,
therefore, requested to write Receipt No. & Date and amount of EMD paid in the
appropriate column on reverse of tender envelope.
In case of outstation firms, if the EMD is paid through Demand Draft,
same should be enclosed with quotation. Further, particulars of such
Demand Draft should, also, be mentioned in the appropriate column
on reverse of tender envelope. In case, firms use their own envelope,
all particulars, as shown on the Undertaking’s envelope, must be
reproduced on such envelope in BOLD letters. The offers will not be
opened if such details are NOT furnished on the envelope.
Earnest money so deposited will be forfeited, if (i) the tenderer withdraws his
offer before the expiry of the date of validity of the offer, (ii) a successful tenderer fails
to pay the Security Deposit within the stipulated period as mentioned in Clause 4 of the
conditions of Supply.
EARNEST MONEY OF UNSUCCESSFUL TENDERERS :
Earnest money deposited by unsuccessful tenderers will be refunded as early as
possible after the tender has been finalized. The tenderers should submit the Earnest
Money Receipt duly discharged in favour of the Undertaking to Supdt.(Cash), Colaba for
getting the refund.
Earnest Money Deposit paid by the tenderers shall stand forfeited, if the same is
not collected within 3 years from the date of intimation.
5.9.5 SECURITY DEPOSIT :
The Contractor, whose offer is accepted either in whole or in part must
deposit within 15 days from the date of Acceptance Letter by way of
security, for the due and proper fulfillment of his contract, such sum in
Cash/Demand Draft/Pay Order or by way of Bank Guarantee as
detailed below:-
A) Registered Suppliers :-

Category of
Registration
(Permanent
Deposit amount)
‘A’ Special
(Rs.50,000/-)
‘A’
(Rs.25,000/-)
‘B’
(Rs.10,000/-)
Exemption
Upto Order
Value (Rupees)
Order Value
upto 7.5 lakhs
Order Value
upto Rs.2.5
lakhs
Order Value
upto Rs. 1
lakh.
Additional S.D.
Payable
5% on amount
exceeding Rs. 7.5
Lakhs.
5% on amount
exceeding Rs. 2.5
Lakhs.
10% on amount
exceeding Rs. 1 Lakh
to Rs. 2.5 lakhs and
5% on amount
exceeding Rs. 2.5
lakhs.
B) Non-Registered Suppliers :- 10% of the value upto Rs.2.5 lakhs
and 5% on amount exceeding Rs.2.5 lakhs.
5.9.5.1 MODE OF PAYMENT :
i] Upto Rs.20,000/- by Cash or Demand Draft/Pay
Order only.
727
ii] Above Rs.20,000/- by Demand Draft/Pay Order or
in the form of Bank Guarantee, as per the Undertaking’s
approved format. In case of such Bank Guarantee, Rs.2,000/-
will be charged as Administrative Charges.
In the event of the contractor failing to deposit such Security within
15 days from the date of Acceptance Letter, the Earnest Money deposited
with the tender shall be forfeited. The Undertaking shall in such an event,
have full discretion to cancel the acceptance communicated to the said
contractor.
This Security Deposit, either in whole or part thereof, shall be liable to
be forfeited without giving any reasons thereof, if the contractor fails to
observe and perform any of the terms and conditions of the contract.

On successful execution of the contract, the Security Deposit will be
refunded. The tenderers should submit Security Deposit Receipt, duly
discharged, in favour of the Undertaking, to Supdt. (Cash), Colaba, for
getting refund. Security Deposit paid by the tenderers shall stand
forfeited if the same is not collected within 3 years from the date of
intimation.
5.9.5.2 PROCEDURE FOR CHECKING :
When the deposit, either Earnest Money or Security or retention money
becomes due for refund, the respective department with which the
contract has been made sends intimation to the Accounts Department
for preparing the relevant refund bill.
The Earnest Money Deposits Register and the Security Deposits (in
cash) Register are maintained in the Accounts Department. The
relevant entries in the respective registers are closed at the time of
refunding the deposit by the Accounts Department.
On preparing a bill, it is sent to the Head of Department concerned for
his approval and check and for affixing the necessary certificate before
sending the same to Audit.
On receipt of a bill in the Audit Department the following requirements
are checked :
728
(a) that the party’s name is correct;
(b) that receipt number, advice number, the amount certified
for refund, after deductions if any, are correct;
(c) that the reason for refunding the amount has been
clearly and correctly stated;
(d) that authentication of the Head of Department with
rubber stamped certificate has been obtained;
(e) that the relevant advice and the entry in the
relevant register is checked and passed for payment

y signing in the relevant register and on the bill;
In case of a cancelled contract, complete tender papers are called for
verifying the reason for cancellation of contract.
Sales tender bills including Annual Tender Bills are verified by the
Revenue Section of the Internal Audit Department for recoveries, if any.
In the case of Building Contractors’ Bills, retention money, receipt
number and amount of deposit are verified with reference to the
Building Register.
The entry of retention money is also checked with the Retention Money
Register to ascertain that any part of the deposit to be retained for a
further period has been indicated and also to check whether the same
has been retained for the specified period.
5.9.6 SCHOLARSHIP AND MONETARY ASSISTNCE BILLS
PAYABLE TO EMPLOYEES TOWARDS THEIR
CHILDREN’S EDUCATION.
Scholarships are awarded to employees towards their children’s
education in the mode and manner approved by the Committee. Every
year the list of employees awarded these scholarships duly approved by
the competent authority is sent to the Audit Department.
The payments sanctioned are certified for payment once in a year.
The correctness of the amount payable is verified on the basis of
receipts submitted and the amount certified is ensured not to be made
than the actual amount paid or the amount of scholarship sanctioned
whichever is less.
5.9.6.1 SCHOLARSHIP RULES
729

730
Under the Scholarship Scheme, Scholarships to the children of the
Officers/employees of the Undertaking will be awarded on the following
basis :-
RULE No.1
a) Secondary Education (Std. VIII to X)
All students passing with not less than 50% (45% in case of students
belonging to Scheduled Castes, Scheduled Tribes, nomadic and other
backward classes) of the total marks in the preceding examination will
be awarded Scholarships at Rs. 150.00 per annum (i.e. at the rate of
Rs. 12.50 per month)
b) Higher Secondary Education (Std. XI & XII)
All students passing with not less than 50% (45% in case of students
belonging to Scheduled castes, Scheduled Tribes, nomadic & other
backward classes) of the total marks in the preceding examination will
be awarded Scholarships at Rs. 400.00 per annum i.e. at the rate of
Rs.200/- per term, irrespective of the classes being located in
Secondary Schools or Colleges.
RULE No.2
College Education (Post-Higher Secondary Education)
All students passing the respective examinations with not less than
45% (40% in the case of students belonging to Schedule Caste,
Scheduled Tribes, nomadic and other backward Classes) of the total
marks in the preceding examination will be awarded scholarships as
per Annex. ‘A’ reproduced below :-
Revised list of amount of scholarship for the year 2004-2005.
Sr.
Courses Yearly
No.
Amt.(Rs.)
1. Std.VIII to Std. X. 150/-
2. Std. XI to Std. XII 400/-
3. BEA, ATD 450/-
4. BA, B.Com., B.Sc., B.Sc.(Comp. Science), 800/-

5.
B.Sc.(Home Science), BSW.
MA, M.Com., M.Sc., M.Phil., Ph.D., MSW 1,000/-
6. MFA 1,040/-
7. LLM 1,100/-
8. D.Ed. 1,200/-
9. M.Sc.(Home
M.P.Th.
Science), M.Sc.(A & SR), M.O.Th., 1,300/-
10. B.Lib., B.L.S.LL.B(1st /2nd /3rd Yr.), LL.B(1st Yr.) 1,500/-
11. MLS, M.Lib., BBA, B.L.S.LL.B(4th Yr.), LL.B.(2nd Yr.) 2,000/-
12. B.L.S.LL.B(5th Yr.), LL.B.(3rd Yr.) 2,500/-
13. B.Sc.(Agri/Hort/Forestry) 2,600/-
14. B.Sc.(Nursing) 3,000/-
15. M.Ed., M.Sc.(Agri), Ph.D.(Sc.), B.V.Sc. & A.H. 4,000/-
16. B.Pharm(Sc.), M.Pharm., 3rd Yr. of B.P.Th., B.O.Th.,
BAMS, BUMS
5,000/-
17. BMS, BMM., DHMCT, D.Arch., D.Pharm., Diploma in
Engg. (Electrical, Textile, chemical, etc.), LPDRA,
ADTAC, Ph.D.(Agri)
6,000/-
18. BHMS 7,000/-
19. 1st and 2nd Year BUMS, MAMS, B.O.Th., B.P.Th. 7,500/-
20. B.Sc.(IT), B.Ed., 1st Yr. B.Sc.(Bio Tech), BHMCT, 8,000/-
B.Arch., B.Pharm, B.S.(Hospitality & Tourism
21.
Management)
DOEACC, M.Chem.Engg., M.(Tech.), BCA, MCA,
M.Pharma.(Sc.), M.E., PGDPT, PGFDC, MBA, MMS,
MMM, Ph.D.(Tech.), 2nd Yr. B.Sc,(Bio Tech),
BDS(3rd /4th Yr.), B.E.(3rd /4th 10,000/-
Yr.), PGDVM,
22.
B.Com(Banking l& Insurance), B.Com.(Accounting &
Finance)
3rd yr. of MBBS, B.Sc.(Bio Tech.) 12,000/-
23. M.Sc.(IT) 14,000/-
731

24. B.E.(1st/2 nd Yr.), B.Tech., B.Chem.Engg.,
B.Chem.Tech., M.Sc.(Bio Tech.), M.Sc.(Comp.Sci)
(Part I), BDS(1 st /2 nd Yr.).
15,000/-
25. M.Sc.(Comp.Sci) (Part II) 16,000/-
26. DMLT, MBBS(1 st /2 nd Yr.) 18,000/-
27. Dip. In Interior Designing (Sem.I & II) 4,350/-
28. Dip. In Interior Designsing (Sem.III & IV) 4,500/-
29. Dip. In Interior Designing (Sem V) 1,050/-
30. Master in Communication & Journalism. 30,000/-
RULE No.3
Once the Scholarship is granted to an employee it will continue for one
academic year only.
RULE No.4
The year for the purpose of the payment of Scholarships will be academic year,
for secondary education and colleges.
RULE No.5
In any individual cases not covered under these rules the actual
amount of Scholarships shall be fixed by the General Manager after
taking all the factors into consideration.
RULE No.6
In the case of secondary education scholarships will be given for Stds.
VIII to X and Std. XI and XII will be covered under Higher Secondary
Education.
RULE No.7(A)
A Committee consisting of the Chief Engineer Supply, the
Chief Engineer Transport, the Chief Traffic Manager, the Chief
Accountants Officer, the Chief Personnel Officer and the Chief Welfare
Officer will scrutinize and decide the award of Scholarships subject to
the final approval of the General Manager.
The Chief Engineer Supply will act as Chairman and the Chief Welfare
Officer will act as Secretary of this Committee.
732

733
(B) Other questions arising in connection with the operation of the
Scheme of Scholarships will be decided by the General Manager.
RULE No.8
Scholarships will be awarded to not more than 3 children of an
employee/officer at a time subject to the rules in force from time to
time.
RULE No.9
Scholarships will be awarded strictly on the basis of marks obtained by
the student at the preceding examination. The Committee however,
have the power to recommend Scholarships on other considerations in
exceptional cases.
RULE No.10
Applications in such forms as may be prescribed shall be submitted by
such date as may be fixed by the Scholarships Committee each year.
RULE No.11
Scholarships will be payable to the employee irrespective of the
freeship, half-freeships or any exemption from payment of fees, etc.
granted to their children by any Institution, provided the employees
otherwise qualify for grant of Scholarships according to the Rules. The
employees however, will have to produce either the receipts for fees
paid or a certificate in respect of the scholar’s attendance from the
School/college authorities every six months at the end of the term to
the satisfaction of the Undertaking. In case an employee who is
required to produce the attendance certificate, fails to produce it
without justifiable reasons to the satisfaction of the Undertaking,
scholarship amount, which may be paid to the employee in advance,
will be recovered from his salary/wages.
RULE No.12
An employee to whose son/daughter, scholarship is awarded shall
undertake in writing to make good the total amount drawn by way of

734
scholarships with interest at 6% per annum in case the scholars
abandon studies without first giving reason to the satisfaction of the
Scholarship Committee.
RULE No.13
The Undertaking shall have the right of withdrawing the Scheme at any
time without assigning any reason.
RULE No.14
In all matters whether provided for in the above rules or not the
General Manager’s decision shall be final.
5.9.6.2 PROCEDURE FOR CHECKING :
Following procedure is being followed while preparing scholarship
payment advice so as to overcome the difficulties faced by the
Audit/Welfare Department.
1] The payment advice be prepared in triplicate.
2] Original payment advice plus (duplicate) copy long with
fee receipts/attendance certificate should be sent to
AIA/EDPM.
3] Third copy be retained as office copy.
4] The reference no., date and academic year should be
written on the payment advice.
5] The eligibility letter (corrigendum) should be obtained
from Welfare Cell for all ‘STPC’ (subject to production of
certificate) cases.
6] The payment advices should not be initiated for STPC
cases before obtaining eligibility letter (corrigendum)
from Welfare Cell.
7] The payment advice should accompany only tuition fee
receipts or attendance certificate as applicable in each
case. The mark-sheets should not be attached to the
payment advice.

8] The payment advice should be marked to AIA/EDPM in
duplicate.
9] The concerned establishment staff should preserve
audited advices and take necessary entries in the
computerized scholarship list for record and to avoid
double payment.
5.9.7 Refund bills of deposits of vacated quarters :
When officers/employees vacate quarters the deposits paid by them on
occupancy are due for refund.
Refund bills are initiated by the Welfare Department in respect of Staff
Quarters and the Estate Department in respect of Officers’ Quarters.
The refund is made after calculating any amounts recoverable for loss
of damage to fixtures and premises and the same is included for
recovery. In case no recovery is to be made a clearance certificate is
obtained and attached to the bill voucher. Amount is also recovered in
respect of E.S. bill arrears, rent for broken period etc. It is ascertained
that all the above aspects have been checked including all other
aspects in the manner described for other bills.
The bill is released for payment through the Quarters Deposit Register.
5.9.8 ADVANCE PAYMENT TO BANK FOR ECS SALARY
PAYMENT.
There are three schedules for payment of salary to various categories of
staff for disbursement of wages. Cash Department initiates Advance
bill in favour of Bank of India which is verified as per EDP Statement.
Bank charges Rs. 1.50/- per employee who receive salary through ECS
are also paid to Bank.
5.9.9 REFUND BILLS OF CONDUCTORS’ TRAINING
DEPOSITS :
735

736
Before appointment as trainee bus conductors, candidates are required
to deposit with the Undertaking a sum of Rs.600/- each in case of
General and Rs. 300/- each in case of Reserved category. This amount
is forfeitable if they discontinue their training or their training is
discontinued by the Undertaking on any grounds whatsoever.
At the time of completion of training they are issued certificates and
are refunded the amounts paid, as deposits.
When refunds of deposits are required to be made an advance payment
bill voucher for the desired amount is passed for payment by the Final
Bills clerk in favour of the AOTr. Traffic through the Advance Register.
The amount so taken by AOTr. is utilized for refunding the amounts to
the trainee conductors on completion of their training after obtaining
the receipts from them. The balance amount remaining unpaid is
remitted to the Cash Department through a remittance slip and a
Journal Entry Bill is prepared and sent along with the receipts for the
amount expended along with the Trainee Conductors’ Deposits
Register.
5.9.10 BILLS TOWARDS ACCIDENT CLAIMS PAYABLE FROM THE THIRD
PARTY INSURANCE FUND.
Under the M.V. Act as it stood before the M.V. (Amendment) Act, 1958
was enacted, the necessity of insurance against third party risk of our
omnibuses and other motor vehicles did not arise as the State
Government had exempted the Undertaking from compulsory
insurance against third party risk pursuant to Section 94(2) of the
M.V. Act, 1988.
Though the Undertaking was exempted it has been maintaining a Third
Party Insurance Fund with sanction of the Corporation from which is
drawn from year to year monies for satisfaction of third party claims
mutually settled between claimant and the Undertaking or are
adjudicated upon by Civil Courts.

After the amendment in 1956 to the Principal Motor Vehicle Act, 1939,
the Central Government had enacted the Motor Vehicles (Third Party
Insurance) Amendment Rules, 1960 to further amend the Motor
Vehicles (Third Party Insurance) Rules 1946 which inter-alia laid down
that any Local Authority (which the Undertaking legally is) or any State
Transport Undertaking may not, if they so desire, take out an
Insurance Cover with an insurance company to cover Third Party Risks
under the Rules but can establish a Fund with an initial amount of not
less than Rs. 5,00,000.00 which is to be deposited in a bank and then
at the beginning of each accounting year pay a sum of Rs.500.00 per
vehicle in running condition into the Fund. This annual deposit is
continued to be paid till such time the Fund reaches a ceiling of
Rs.20,00,000.00 or Rs.1,500 per vehicle of the entire fleet, whichever is
less. The Undertaking has to maintain a cash deposit of Rs.50,000.00
and the remaining amount can be invested in Government securities
which have to be transferred to the bank and it is open to us to
exchange these securities for cash or other Government Securities of
equal or greater market value or both.
All liabilities to Third Parties including liabilities arising out of
Workmen’s Compensation Act, 1923, are met by withdrawals from this
Fund.
Looking to the general scheme of Chapter VIII of the M.V. Act, it does
not seem incumbent on the Undertaking to meet claims arising out of
the use of any vehicle of the Undertaking from the Fund. All that is
required is that the fund be established to meet such claims but it is
open to the Undertaking to meet such claims from any other source.
Therefore, though the yearly contribution may be inadequate to meet
all liabilities arising out of the motor vehicle accidents from this Fund
it is not necessary to transfer to this Fund any amount to maintain the
minimum balance as claims may be met from the undertaking’s Third
Party Insurance Fund.
737

Having learnt the background we may now understand why the
Undertaking has two funds known as :-
738
a) Third Party Insurance Fund, and
b) Motor Vehicles (Third Party Insurance) Fund as per Motor Vehicles
(Third Party Insurance) Amendment Rules 1960 under Section 133
of the M.V. Act, 1939.
Debits to Third Party Insurance Fund are made in respect of claims to
damages to Third Party Property vehicle, in addition to vehicles
includes structures, buildings of private persons and also Government
property such as roads, bridges, culverts, causeways, trees, posts and
milestones when such claims are mutually settled or when claims are
adjudicated by Civil Courts.
Debits to Motor Vehicles (Third Party Insurance) Fund are made to
meet liabilities to third parties in respect of personal bodily injuries
including liabilities arising out of Workmen’s Compensation Act, 1923,
where claims have been adjudicated by the motor Accident and Claims
Tribunal or other Civil Courts.
5.9.10.1 PROCEDURE FOR CHECKING :
Claims are made on the undertaking by third parties for damages
and/or compensation. These claims are accepted or repudiated by
Accident Department dependent on the circumstances and individual
merit of each case. Accordingly, some claims are mutually settled and
others are adjudicated by the Motor Accident and Claims Tribunal (for
personal injuries) or other Civil Courts (in other cases).
All claims when accepted have to be sanctioned for payment by the
Committee except that post-facto sanction is obtained in respect of
payments towards claims ordered by the Tribunal or other Civil Courts
when time is of essence because a time limit has been imposed.

739
The Accident Department prepares a bill voucher, obtains the relevant
approvals thereon and forwards the same to Audit with relevant papers
and sanctions. The clerk ensures–
i. that sanction of the Committee has been obtained;
ii. that the correct amount has been included;
iii. that the payment is made to or on behalf of the correct party;
iv. that the claim has been entered in the Bus Claims Register
maintained in the Accident Department and
v. that the bill voucher is released through the lBus Claims
Register.
5.10 MISCELLANEOUS PAYMENT CLERK
(a) One time payment as per management sanction.
(b) Meal Allowance
(c) Outside Party Bills
(d) Payments to the officers through Bills.
(e) Payment to the court in the attachment order cases.
(f) Payment to the solicitors and advocates
(g) Payments to the Co-op. credit Soc.’s in execution of Court
order.
(h) Income Tax Payment Bills
(i) P.F. inspection charges to RPFC
(j) Professional Tax, Sales Tax payment.
(k) EDLI Scheme
(l) PF & Gratuity advance to PF Department.
5.10.1 MISCELLANEOUS BILLS
Miscellaneous Bills not of routine nature which are not a part of the
work of other clerks in the Payment Section are audited by the MISC.
Bills Clerk.
In passing these bills he ensures
a) that the payment is due;
b) that it is supported by documents;

c)
740
that the payment if sanctioned by the competent authority;
d) that it is entered and passed in the relevant register.
And that in every way the payment is in accordance with the
procedures and rules stated earlier.
5.10.2 PAYMENT OF MEAL ALLOWANCE
Meal allowance is admissible in the following cases to A & B grade
officers and Scheduled and Non-scheduled staff whose duties are not
essentially of an outdoor nature.
i] To those attending Court cases or Police Stations on behalf of the Undertaking,
requiring their absence from their normal place of work during their normal recess when such
attendance does not form a part of their duties.
ii] To those who are required to work away from their normal place of
work provided that (a) the allowance is not paid for more tan three
consecutive days in one instance, and (b) the new place of work is
more than 5 Kms. From the normal place of work.
iii] to employees engaged in payment of salaries, wages and/or
advances against salaries / wages, at depots or sites of work other
than their own;
iv] to those on shift duties who are required without prior arrangement
or intimation to work two complete consecutive shifts;
v] to employees in receipt of overtime, when they work for more than 5
hours continuously before or after their normal duty hours and A &
B Grade Officers when they are called upon to work for more
than 10 Hrs. except those who are otherwise compensated by
special or Compensatory Pay/Allowance for such attendance.
No meal allowance will be payable to the A & B Grade Officers
and Scheduled and Non-scheduled employees who are essentially outdoor, except in the
following cases;
i] Accident Inspectors attending courts;
ii] M.V. Drivers and Nawghanies attached to grainshop and
entrusted with the work of collecting grains from Govt.

741
godowns and detained there, thus depriving them of their normal
lunch hours;
iii] Outdoor staff travelling long distance into suburbs (beyond
Mahim and Sion and vice versa) for cutting trees, erection and
maintenance of traffic shelters, queue barriers, etc. or required
to do work of an emergency nature necessitating their absence
from their usual place of work during their normal recess;
iv] Those on shift duties who are required without prior
arrangement intimation, to work two complete consecutive shifts.
v] Employees in receipt of overtime, when they work for more than
5 hrs. continuously before or after their normal duty hours, and
A and B Grade Officers when they are called upon to work for
more than 10 hrs. shifts except those who are otherwise
compensated by Special or Compensatory Pay/ Allowance for
such attendance;
vi] To one Conductor and one Driver per reserved bus booked for
more than 8 hours a day.
Provided that the allowance is not paid for more than three
consecutive days in one instance under clauses ii) and iii) above
save Accident Inspectors who are required to attend courts.
Heads of Departments should certify on the meal allowance form
whether is essentially indoor or outdoor.
In other cases, at the discretion of the General Manager or Dy. General
Manager, when the Undertaking’s staff are called upon to duties which
might involve them in undue out of pocket expenses or inconvenience,
dislocation or loss in respect of their mid-evening meals.
If the employees are given at least 3 days’ prior notice will have to work
at a place of work other than their own for 7 days or more, they will not
be entitled to meal allowance.
The Internal Audit Department scrutinized all claims of meal
allowance, particularly those relating to the staff where essentially

742
outdoor and forward the claims to the heads of Branches their
sanction.
5.10.2.1 PROCEDURE FOR CHECKING :
Meal allowance is paid through paysheets on the basis of meal
allowance forms being filled in by departments – recommended by
Head of Departments – eligibility certified by Audit and approved by the
competent authority.
On the basis of the above rules most of which have been summarized I
one form in the last circular No. SPO/L/474/51591/74-75 dtd. 20-12-
74 the meal allowance forms and recommendation thereon are checked
for eligibility, signed and sent to the competent authority for sanction
and finally to the EDP Department for inclusion in paysheets in respect
of each staff listed in the meal allowance form.
Following conditions are observed while granting claims for payment of
Meal Allowance to ‘A’ & ‘B’ grade officers.
1) On normal working days, an officer (‘A’ & ‘B’ Grade) will be
held eligible for payment of Meal Allowance provided he
works for more than 10 hours and is engaged I duty
between 12.00 noon and 2.00 p.m. and from 8.00 p.m. to
10.00 p.m. under the instructions issued by the head of
Department/Branch and thereby misses mid-day and/or
evening meal/s and is required to incur out of pocket
expenses.
2) Grant of meal allowance for performing duties during
emergency, strike, etc. covered under Circular No.
cPO/L/474/67075/82 dated 24-9-1982 will remain
unchanged.
Following rates of payment of Meal Allowance should be followed
uniformly in cases of all Officers (Grade ‘A’ & ‘B’) of the various
departments of the undertaking who are required to work in excess of

743
their normal working hours during emergencies, strikes, bandhs, civic
disturbances, etc. :-
(1) Officers (Grade ‘A’ & ‘B’) not drawing Compensatory
Allowance :
No. of hrs. worked No. of Meal Allowance
(a) Over 10 hours and upto
10 hours.
1
(b) Over 12 hours and upto
14 hours
2
(c) Over 14 hours 3
(2) Officers (Grade ‘A’ & ‘B’) drawing Compensatory
Allowance :
No. of hrs. worked No. of Meal Allowance
(a) Over 12 hours and upto 1
14 hours.
(b) Over 14 hours and upto 2
24 hours
5.10.3 PAYMENT TO OUTSIDE PARTIES
Various departments initiate bill vouchers to make payment to them
for the services rendered by them e.g. hire charges for utilization of
tempos/lorries, air compressors, generator sets etc. The said bill
vouchers certified for payment by audit on the basis of invoices and
time slips submitted by them, after the payment is duly approved by
competent authority.
5.10.4 PAYMENT TO THE OFFICERS/STAFF THROUGH BILLS
Bill vouchers are prepared by Head of Department in favour of officers
for reimbursement of amount spent personally for purchase of brief

744
case, amount spent on stamp paper and notary fees, electricity
consumption charges paid for non-occupancy period etc. such bills are
released after these reimbursement are approved by competent
authority and according to supporting documents/papers.
5.10.5 PAYMENT TO THE SOLICITORS AND ADVOCATES
Legal Department initiate bill voucher towards payment of professional
charges including other charges towards payment to be made to M/s.
Crowford Belly & Co. for pleading cases against Undertaking in various
courts, after same is duly approved by GM. The said bills are certified
for payment on the basis of charges quoted by Crowford Belley & Co.
5.10.6 INCOME TAX PAYMENT BILLS
Income Tax deducted at source from the salaries of employees/officers
and from contractors through their bills are remitted to the Income Tax
authorities. Bill vouchers for such payment are released on the basis
of computerize statement for each month.
5.10.7 PF INSPECTION CHARGES TO RPFC
Payment towards inspection charges to RPFC is made at the rate
prescribed by RPFC from time to time and approved by Management.
At present the said rate is at 5 ps. per thousand. Provident Fund
Department initiates bill towards payment of Inspection charge and
same is certified by audit on the basis relevant documents.
5.10.8 PF AND GRATUITY ADVANCE TO PF DEPARTMENT:
Advance bill for payment of Gratuity to the separated employees is
prepared by Provident Fund as per standing sanction of Management.
At present maximum amount to be drawn for such payment is Rs. 5/-
crores. Such bills are released by Audit after ensuing that ceiling laid
down is adhere to subsequently balance amount remaining if any is
adjusted in the following month.

745
Similarly advance bill for payment of PF contribution of employees as
well as of Undertaking is prepared by Provident Fund as per standing
sanction from Management. At present such standing sanction is for
Rs. 9.5 crores Bills for such advance are prepared by PF department
and released by Audit Department after ensuing maximum limit is
adhered to subsequently such advance is liquidated on the basis of
summary pay-sheets received from EDP Department.
5.10.9 PAYMENT TOWARDS NCPF
The Provident Fund Department prepares bill towards remittance of
NCPF contribution to Trustees BEST Provident Fund Account. The
said bill is certified by Audit Department on the basis of EDP statement
of NCPF contribution deducted from staff under code 90.
5.11 DEPUTATION CLERK
(a) Scrutiny of Deputation Proposals
(b) Payment of Deputation and daily allowance (advance)
(c) Distribution of dispatch.
(d) Checking of PF refundable advance forms.
(e) Deputation J.E. Bills.
5.11.1 SCRUTINY OF DEPUTATION PROPOSALS
Employees / officers are deputed for training, seminars, meetings or
other Undertakings work, for which proposals initiated by Head of
Department are received in Audit Department and these proposals are
scrutinized as per guidelines given in A.O. No. 121 dtd. 6-11-92 and
AO No. 284 dtd. 9-12-99 which are reproduced below :-
5.11.1.1 Procedure for deputation of employees/officers and keeping
effective cost control on the expenses on deputation of members
of staff on training, inspection of materials at the site of suppliers,
attending seminars, workshops, etc.
¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯

1) To keep the effective cost control on expenses of deputation, the following instructions are
issued for curtailing the deputation to cases which are absolutely necessary. :-
746
i. The Heads of Branches/Departments should not initiate
proposals of deputations for training, seminars, workshops,
etc. except where the training is absolutely necessary.
ii. Such proposals where the training is absolutely necessary
should be routed through Head of Branch concerned and
CIA/AGM(P) for scrutiny/examination.
iii. Not more than two officers be recommended for deputation
as 1/2 officers going for training could transmit knowledge
gained by them to their subordinate officers and employees.
iv. Initiating department should not recommend the names of
officers of the other department/s.
v. Visit of Officers for factory inspection/materials inspection
would be examined by the Internal Audit Department and
the Personnel Department on merit on each occasion.
vi. There should be no air travel to the nearest places like
Pune, Nasik, Vadodara, Nagpur etc.
vii. Once the deputation proposals are scrutinized/examined on
merit by the Internal Audit Department and the Personnel
Department not supporting the same and are returned to
the respective department, the Head of that
viii.
Branch/Department concerned should not resubmit the
same proposal to the Management reiterating the earlier
stand.
No papers should be prepared and submitted to the
Organizations/Institutes, etc. arranging training,
conference, seminars, etc. without the prior permission of
the General Manager and the Officer concerned must have
atleast 3 years service left at the time of presentation of
papers.
2) Employees/officers deputed for training, seminars, meetings or other Undertaking’s work are
paid allowance as obtained elaborately in S.R. 5.6.
5.11.1.2 Procedure for training of officers of the Undertaking in foreign
country/countries:-
¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯

747
1) While recommending the officers of the Undertaking for training in foreign country/countries,
the following principles are observed :-
(a) The officer to be recommended for training in foreign
country/countries should possess educational qualifications
(general or technical as the case may be) commensurate with
the level of training. For long duration training, appropriately
qualified officer should be recommended. However, for cursory
and short duration training, officer with higher qualification/s
should be recommended.
(b) The officer to be recommended for training in foreign
country/countries should possess adequate background and
knowledge of the subject matter or the field, in which he is
proposed to be sent for training.
(c) While recommending the officer for training in foreign
country/countries, his knowledge of the subject matter, his
past experience, his capabilities and the work carried out by
him during the last few years should be taken into account.
(d) The officer proposed to be recommended for training in foreign
country/countries should have at least 5 years’ experience in
the particular Branch/Department/Division of the Undertaking
to which the training in foreign country/countries relates and
should have at least 5 years of service left-out after completion
of the training in foreign country/countries.
(e) The officer proposed to be recommended for training in foreign
country/countries should be required to carryout the work in
the Branch/Department/Division related with the training in
foreign country/countries under reference at least for a period
of 3 years after the completion of such training in foreign
country/countries.
(f) The officer to be recommended for training should be the officer
who will be required to actually maintain the system or required
to actually carryout the work under reference after receiving
training in foreign country/countries.
(g) The training in foreign country/countries acquired by the officer
concerned should benefit the Branch/Department/Division
from which the officer is proposed to be recommended for
training in foreign country/countries.
(h) All the above factors from (a) to (g) being equal, ‘inter-se’
seniority of the officers in the respective Branch/
Department/Division should be taken into account while
recommending the officer/s for training in the various
country/countries.

748
(i) The Heads of branches/ Departments/ Divisions should submit
their recommendations after consulting their senior officers of
the concerned Branch/Department/Division.
2. The proposals for selection of officers upto and inclusive Grade A-3, for training in
foreign countries will be scrutinized and selection will be made by Selection
Committee under the Chairmanship of the Addl. General Manager supported by the
Deputy General Manager (A) and the concerned Head/s of Branches/
Departments/Division/s. Similarly, proposals for selection of officers in Grade A-2
and above for training in foreign country/countries will be scrutinized and the
selection will be made by the Selection Committee under the Chairmanship of the
General Manager supported by the Addl. General Manager, Deputy General
Manager(A) and the concerned Head/s of Branch/es/Department/s/ Division/s.
3) The existing Service Regulation No.5.6 relating to the Service Bond to be executed
by the Trainee Officer is proposed to be suitably amended and the Heads of
Branches/Divisions will be informed of the same in due course.
5.11.2 PAYMENT OF DEPUTATION AND DAILY ALLOWANCE:
Employee/officers deputed for training, seminars, meetings or other
Undertaking; work are paid allowances as detailed elaborately in S.R.
5.6.
When certifying the payments the following points are verified:
a) the category in which the staff is to be included for arriving at
amount of allowance eligible;
b) the fare and its percentage and mode of travel;
c) the date of departure from Mumbai and arrival at destination;
d) the date of departure from place of deputation and arrival at
Mumbai;
e) the number of days of travel and stay at place of deputation;

749
f) the correctness of the amount ultimately arrived at and
g) that sanction of the competent authority has been obtained for the
deputation.
The statement is then certified as correct, details included in the
deputation register and the voucher passed through it for payment.
5.11.3 DISTRIBUTION OF DISPATCH & PROVIDENT FUND ADVANCES
The bills and various proposals received in the payment section are distributed to
each clerk twice in the day. Procedure laid down at clause 5.9.1 is followed and while
verifying the Provident Fund Advance Bills.
5.12 PERIODICAL PAYMENT CLERK
(a) Electricity Bills
(b) Subscription to Books and periodicals
(c) Maintenance charges for office equipments
(d) Bulk purchase of energy from TATA
(e) Retainer fees to advocates.
(f) All lease payments
(g) Cleaning & Scavenging charges Rs. 70/-
(h) Water consumption Bills.
(i) MCGM advance payment towards R.I. & cable fault.
(j) Substation and properties Lease rent bill, proposals.
(k) All pay sheet deductions i.e. LIC, GPO, Arts Sports Club,
Union contribution, Credit Society Housing loan etc.
(l) Widow Labour payment.
(m) Payment to outside parties
(n) Servicing & Maintenance, Strong room Lifts.
(o) BMC Licence fee, Permit fee.
(p) Uniform payment to Ladies Sepoy.
5.12.1 PROCEDURE FOR CHECKING :
All payments required to be made by the Undertaking periodically,
once a month or once in three months (quarterly) or once in six months

750
(half-yearly) or once in twelve months (annually) are entered in the
Periodical Payments Register in the Accounts Department and a
checking of payments is exercised by the Audit Department by
releasing these bills through this Register.
The clerk auditing the bills is required to ensure that no other bill for
the same period for the same purpose has been previously passed and
that the amount certified is for the correct amount. When, on
comparing with amount previously paid, the certified amount is
comparably higher, the clerk is required to satisfy himself that the
higher amount is payable by eliciting information from the benefiting
department to justify the increase.
Following mentioned bills are verified as per the procedure narrated
above.
All Lease Payments,
Water consumption Bills
Substation & properties lease rent bill, proposals.
5.12.2 Electricity Bills
Every month Electricity Bills are received by the Traffic, Building
Department and Engineering Department. These bills are verified and
then concern department initiates the bill vouchers and forward the
same to Audit department. The details given in the Bill and Bill
voucher are verified and then released for payment.
5.12.3 Subscription to Books and periodicals
Undertaking purchase various books and periodicals which give update
information related to various departments of Undertakings day to day
work. Concern department put up the proposals for managements
approval which is verified and forwarded to Managements sanction.
Amount spent for the same is then recouped by initiating the bill which
is also Audited by the Payment Section.

5.12.4 Maintenance charges for office equipments
Lift, Computers, UPS system etc. are required to be maintained by
awarding contract to outside parties proposals and Bills submitted by
the department are verified and released.
5.12.5 Bulk purchase of energy from TATA
Undertaking purchases electricity in bulk quantity from M/s. TATA
Power Co. Ltd. for distribution to our consumers. Charges are paid by
the Undertaking on the basis of rate per unit and other charges fixed
by MERC from time to time. The present tariff rate is given below :
Rate per unit (KWH) 11KV to 33KV units
Rs.1.45 per unit for 25% of total units purchased
Rs.2.00 per unit for 75% of total units purchased.
Rate per unit (KWH) 110KV units
Rs.1.41 per unit for 25% of total units
Rs.1.95 per unit for 75% of total units
Cost of Maximum Demand @ Rs.340/- KVA
Fuel Adjustment charges at 21ps. Per unit.
M/s. Tata Power Co. Ltd. prefer bill for purchase of energy every month
duly certified by responsible officer from Supply Branch. The said bill
is verified by Audit Department on the basis of Tariff applicable from
time to time which is then forwarded to Cash department for necessary
payment.
5.12.6 All pay sheet deductions i.e. LIC, GPO, Arts Sports Club, Union
contribution, Credit Society Housing loan etc.
-------------------------------------------------------------------------------
Apart from recoveries in respect of dues to the Undertaking, recoveries
are also made through paysheets in respect of outside bodies such as –
a) Employees’ Welfare Fund;
b) BEST Employees’ Co-operative Credit Society;
751

752
c) Life Insurance Corporation;
d) BEST Arts & Sports Club;
e) BEST Employees’ Association;
f) BEST Officers Association (Membership fees);
g) BEST Employees’ Co-operative Consumers Society;
h) Various Co-op. Credit Societies & Banks, Court orders etc.
And for other outside bodies approved by Management from time to
time.
Payments are initiated by the Accounts Department by preparation of
vouchers which are passed through the Advance Register on the basis
of pay-sheet summaries prepared code-wise as per codes allotted to
each outside body.
5.12.7 Widow Labour payment.
Widows of deceased employees are engaged by Undertaking as per
agreement with representative union for providing drinking water at
Bus Terminus/stations as well as for sweeping/cleaning purpose.
They are paid on the basis of the rate per hour at the rate approved by
Management/committee corporate. At present the rate is Rs. 12/- per
hour.
Bills for making payment to such widows are prepared by Traffic
Department and certified by audit for further necessary action.
5.12.8 MMC License fee, Permit fee.
For operating activities from depot, Undertaking is required to obtain
license from BMC. BMC fixes fee for such licenses from time to time and
prefer invoices for payment of license fee every year on the basis of
prevailing rate. Such bills are certified for payment of license fees to BMC
and forwarded to Cash Department for further necessary action.

5.12.9 Uniform payment to Ladies Sepoy.
Payment in cash is made to ladies sepoys/Jamadars of the
Undertaking at such rates fixed by Management and confirmed by
committee/corporation from time to time.
Head of department to which department such Sepoys/Jamadars are
attached and certified by audit for payment.
5.12.10 PASSENGER TAX & NUTRITION SURCHARGE :
As per Bombay Motor Vehicles (Taxation of Passenger) Act 1958,
Undertaking is required to pay The Transport Commissioner of
Maharashtra State a amount of Passenger Tax @ 3.5% on the amount
of fare collected from passengers within the Limits of Brihanmumbai
and also on the buses plied beyond the Limits of Brihanmumbai for
every month. While calculating the passenger tax Reservation Amount,
APF collection, Receipt from VIP drivers, Smart Card usages also taken
into account. Also an amount of Nutrition Surcharge @ 15 paise per
ticket above Rs.2/- sold out in every month. APF amount and smart
card usages are considered for calculating Nutrition surcharge.
The bills for the above payment are initiated by the STC and send it to
Audit alongwith computerize statement. The bill is verified and
released by Audit clerk on the basis of amount certified by the Supdt.
(T & C) on the computerized statement.
753

REVENUE AUDIT SECTION
REVENUE AUDIT ( CASH & OUTWARD BILL ) SECTION:-
6.1 ESTABLISHMENT:
The Audit Assistant (Revenue) is under the overall supervision and control
of the Asst. General Manager (Audit). He / she is assisted in the routine
work of the Section by the following staff:
1 – Supervisor
6.2 Objectives:
7 - Clerks [1 being Supervisor (P) ]
754

755
The objectives of the Audit Assistant (Revenue) and his staff are to ensure
that:
1) proper receipts are passed by Heads of the Departments for every
amount received;
2) all earnings collected by departments (except Traffic earnings) are
forwarded to the Cash Department on the following day through
Remittance Slips as required in terms of DL No. IA/74052/71-72
dated 15-3-72;
3) all earnings collected by the Supdt. Cash are deposited in the State
Bank of India (on the third working day of collection) as stipulated in
Section 460 AA of the M.M.C. Act, 1888 as amended upto date;
4) entries in Deposit Registers maintained by the various departments
are properly made;
5) outward bill memos are initiated by departments for recoveries to be
made from the outside parties;
6) refund bills in respect of DEA deposits are checked and released
within two days of receipt of the same in the Department.
6.3 Responsibilities:
The Audit Assistant (Revenue) and his / her staff are responsible for –
1) verification of all receipts passed by departments with Remittance
Slips;
2) verification of the Remittance Slips with the Daily Cash Summary of
the Cash Department;
3) verification of Bank Pay-In-Slips with the Bank Pay-In-Slip Memos;
4) verification of all the Outward Bill Memo initiated by various
departments concerned;
5) verification of physical stock of receipt books with departments who
pass receipts;
6) verification of all the Deposit Registers with duplicate copies of
receipts;
7) surprise verification of all cash with the various departments;

8) verification of DEA Deposits refund bills;
9) verification of paysheets with the unpaid records of Pay Clerks and
Urgent Cash Register of Cash Department;
10) verification of receipts from parties in respect of vouchers paid by
cheques;
11) verification of the Chief Pay Clerk’s Cash in Transit Register;
12) verification of the Urgent Cash Register with Urgent Cash Bills;
13) scrutiny of the Committee Notes from the Stores Department for
disposal of scrap / obsolete material sold by auction or through
‘Sales’ Tenders;
14) verification of the bills in respect of recoveries of rent for officers’
quarters and premises rented to outside parties;
15) verification of bills for recoveries of petrol and other materials issued
from Stores to the Undertaking’s Officers or for any work done on
behalf if the officers including garaging and servicing of vehicles;
16) submission of monthly reports in respect of pending bills and cases
in Audit Department;
6.4 Location:
The nature of work entrusted to this Section is such that staff have to visit
the various departments concerned for verification of records. Receipts
passed by the departments situated other than in the Head Office are
checked by the staff of A.A.T. working at depots as a matter of
convenience.
6.5 Organisation:
In order that various responsibilities attached to this Section, are carried
out satisfactorily, the Section has been divided into Cash and Outward
Bill Sub-Sections.
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757
6.5.1 Supervisor (Cash): The Supervisor (Cash) and staff under him are
entrusted with Audit of the Cash Department, Sales and DEA
Department.
6.5.2 Supervisor (Bills): The Supervisor (Bills) and his staff are responsible for
Audit of OB Memo checking of schedules for charges to be recovered from
outside parties, scrutiny of Committee Notes in respect of disposal of
obsolete material sold by auction / tender.
6.6 CASH SUB-SECTION – PROCEDURE:
Audit of Cash Department.
6.6.1 Working of Cash Department:
The Cash Department of the Undertaking receives all amounts
collected by various departments through Departmental Remittance Slips
and also collects amounts in respect of Security Deposits, Earnest Money
Deposits, Outward Bill Deposits and Bills receivable from outside parties
except Traffic earnings (which are separately deposited in the State Bank
of India by the Ticket & Cash Department) and deposits the same in the
State Bank of India on the third working day after the collection. It is also
responsible for all payments to employees and outside parties including
disbursement of monthly salaries and wages (except Traffic), payment of
P.F. advances and Petty Cash vouchers, etc. All payments are made in
cash or by cheque as per procedure laid down in the MMC Act.
For amounts received by the Cash Department in respect of Outward Bill
Deposits, Earnest Money and Security Deposits, Bills Receivable Account
separate receipts are issued by the Cash Department. At the close of each
day, a summary of all such receipts passed is incorporated in the
Remittance Slip. For receipts passed for payment of balance Provident
Fund advance a separate register is maintained.

758
Other departments, who are authorized to receive payments, pass receipts
for the same and enter them in the Departmental Remittance Slips. The
amount as per Remittance Slip is deposited in the Cash Department. The
Cash Clerk receiving the amount, acknowledges the same on
the Remittance Slip. In terms of Circular No. TAA/8114/50-51 dtd.
21.7.1950, all departments have been instructed to remit amounts
collected to the Cash Department not later than 3 p.m. on the day of
following the date of collection.
Usual nature of amounts received by Cash Department and other
departments is:-
1) Advertisement receipts for display on shelters, kiosks, on the
Undertaking’s buses, bus queue shelters, kiosks on electric poles,
hoardings, bus tickets, etc.
2) Sales value realized from disposal of movable properties, scrap /
obsolete material.
3) Earnest Money Deposits, Security Deposits, Consumers Deposits,
DEA Hire Deposits, Outward Bill Deposits, Staff and Officers’
Quarters Deposits, Bus Reservation Deposits, etc.
4) Charges of ground rent for late lifting of scrap material.
5) Hire charges from hirers of domestic electric appliances such as
refrigerators, water heaters etc. and repair charges for work done in
the DEA Workshop;
6) Receipts against Electric Supply Bills.
7) Compensation receipted from outside parties for damages to the
Undertaking’s movable and immovable properties.
8) Apprentice premiums receipts of Transportation Engg. Department.
9) Bus Conductors’ and Drivers’ Deposits and Trainee Conductors’
Deposits.
10) Charges for repairs to meters damaged while on installation, testing
charges.

11) Requisition fees, fees for change of name, meter connection fees.
12) Rent in respect of shops in the premises of the Undertaking.
13) Monthly charges from Launderers, barbers, who render service at
Depots.
759
14) Receipts from sale of application forms for posts of Clerks, Drivers,
etc., sale of Administrative Reports and other publications from time
to time.
15) Charges for reserved buses.
16) Charges for hire of the Conference Hall.
17) Recoveries from ex-employees.
18) Recoveries of shortages incurred by Cash Clerks and bills collectors
and other employees.
19) Recoveries of shortages from bus conductors.
20) Receipts from sale of bus fare tables and guides.
21) Amounts received in respect of materials sold to staff by the Stores
Grainshops and issue of duplicate identity cards, bus passes.
22) Charges for issue of duplicate bus travel tokens.
The Cash Department prepares daily, at the close of the day, a remittance
slip file for all remittance slips. The departmental remittance slips, the
Consumers Department Consolidated Remittance Slip prepared from the
Remittance Challans of bill collectors and cash clerks, and Cash
Department Remittance Slips are summarized in the Daily Cash Summary
which shows gross collections made by the Cash Department on a
particular day.
The total collection received in the form of cash and cheques is duly
segregated and separate pay-in-slips, as required, are prepared for
depositing the amount in Bank. A Cash-in-Transit Register is maintained
wherein entries are made of the cash carried to Bank for deposit in
respect of main cash collections, cash in lieu of dishonoured cheques and
cash received in respect of balance amount of Provident Fund advance.

760
The cash clerk carrying the cash to Bank gives acknowledgement in the
Register.
All cheques received are listed and separate Bank Pay-in-Slips are
prepared according to the nature of the Cheque. From the cash and
Cheque Bank Pay-in-Slips a memo is prepared incorporating therein the
amount of each Bank Pay-in-Slip and the total as shown in the Memo is
tallied with the total amount of collection as shown in the Daily Cash
Summary.
The Cash Department has been divided into two zones, South and North.
The Cash Department in the North receives from Consumers,
Transportation Engineering, Distribution & Commercial, in the North and
the same procedure as detailed above is followed. The amount is
deposited in the State Bank of India, Bank of Maharashtra, Dadar, from
where it is transferred to our main account at the Head Office every week
after retaining a balance of Rs.10,500/-
6.6.2 Audit Procedure:
6.6.2.1 Receipts: The Revenue Section is responsible for carrying out and
supervising efficiently test audit of Undertaking’s revenue as per
prescribed programmes.
It is necessary to verify that all receipts are accurately passed, accounted
in the Daily Cash Summary Book and finally banked.
The Audit clerk has to assure himself that all receipts are passed on
authorized forms and that no fictitious forms are introduced for the
purpose of defalcation of the regular dues receivable by the Undertaking.
For this purpose, a Register of Receipt Books is kept in which all receipt
books printed are entered and enumerated in serial order and notings are
made there as and when books are issued to different departments or

761
persons. The Audit clerk is informed about the printing indent and the
copy of the order is sent to him from which he verifies in the Register of
Receipt Books. It is ensured that the receipts are taken for use in serial
order and that no book bearing a back number is issued or utilized. As
and when books are completed he makes his own notes in the Register
and ensures that nobody is using authorized receipt books for private
gain. A test check of physical stock of receipt books in hand is taken at
least once in six months.
Another important aspect is to ensure that double coated carbon papers
are used when passing receipts in duplicate forms. The purpose of using
double coated carbon is to detect any malpractice adopted by a cash clerk.
Whenever single-coated carbons are used, there is no impression on the
back of the original and if the original is not traceable it will not be
possible to find out any changes made on the duplicate of the receipt
book.
The Audit clerk should therefore be very careful and insist on verification
from the original receipt by contacting the party, if he finds that there are
irregular changes made in the duplicate.
6.6.2.2 Stock of Receipt Books
Separate Receipt Books are maintained by the following departments for
issuing receipts:
1) Consumers Department: For issuing receipts for change of
name, receipts to be issued by Bill Collectors, for payment of
Electricity Bills, Receipts to be issued for Consumers Deposit.
2) Cash Department: For issuing receipts/ computerized receipts
for payment of Earnest Money and Security Deposits and
Miscellaneous Payments, Staff Quarters and Officers Quarters
(initial and allotment) deposit, balance amount of Provident Fund
Advances.

762
3) Distribution and Commercial Department: For issuing receipts
against outward bill deposits, meter connections, reconnection
fees, service cable charges, requisition registration fees.
4) Grainshop: For issuing receipts for cash sales.
5) Stores: For issuing receipts for tender forms.
6) Sub Stores (Oshiwara): For issuing receipts for sale of scraps
etc.
7) Traffic: For collection of Avoiding Payment of Fares, Bus
Reservation Deposits, Lost Property Storage charges, Student
Concession Forms.
8) Ticket & Cash: For Conductors’ deficits, collection of bus
reservation deposits.
9) Accident: For issuing receipts for payment of our claims.
10) All Departments: For issuing receipts for payment of charges
towards loss of bus travel tokens, replacement of travel tokens
due to change in address etc.
In terms of Circular No. GM/19099/51-52 dated 1-11-51, the following
procedure is followed for maintaining receipt books.
Audit staff is responsible for checking the physical stock of receipts books
with each department every half year and to ensure that balance stock of
receipt books in hand as shown in the Receipt Book Issue Register is in
order. Any discrepancy is immediately brought to the notice of the head
of the department.
As a matter of departmental convenience, the stock of receipt books with
the Consumers Department, North and South, is verified by the Audit
staff posted at North & south. Similarly stock of receipt books with
departments situated other than at Head Office is verified by the staff or
AAT who are attached to the depots.

763
Receipt Books when printed as per the requirements of the departments
are examined by the Chief Accounts Officer who issues a certificate in the
following form:
“ The Receipts in Book No. _______ are complete and in consecutive
order”.
After examination by the Accounts Department, the Receipt Books are
delivered to the Head of Department who must satisfy himself of the
correctness thereof and record a similar certificate on the Receipt Books.
Heads of Departments are responsible for the safe custody and proper
accountal of receipt books in their charge and for this purpose they
maintain a Stock Register recording the particulars of books received with
distinctive numbers of receipts, dates when books are issued with the
name and signature of the person to whom issued and the balance of
stock in hand.
6.6.2.3 Receipts with Remittance Slips:
To verify receipts passed by the Cash Department with Remittance Slips
and ensure that (1) the amount in words and figures is in order (2) the
date is correct (3) the receipt bears the signature of receiver and amount
of the receipt is correctly recorded in the Remittance Slip under a proper
Credit Head with Code.
6.6.2.4 Departmental Remittance Slips:
Receipts passed by departments other than Cash are recorded in the
Departmental Remittance Slips. For administrative convenience the
receipts passed by Departments located other than at Head Office are
checked by the staff of Audit Assistant, Ticket & Cash.
6.6.2.5 Remittance Challans:

764
Remittance Challans are prepared by Bill Collectors of the Consumers
Department for depositing their cash in the Cash Department. The
amount to be deposited as recorded in the challan is verified from the Bill
Collectors’ sheet. The amount to be deposited by each Bill Collector is
certified in the sheet by the Consumers Audit Staff.
6.6.2.6 Consolidated Remittance Slip:
The Consumers Department prepares a Consolidated Remittance Slip
incorporating therein starting and closing numbers of receipts, amount
actually deposited, amount due to be deposited and shortage or excess, if
any. All these particulars are checked from the Remittance Challans.
6.6.2.7 Daily Cash Summary:
The Daily Cash Summary shows the gross collections of the day. It is
checked with the Departmental Remittance Slips and Consolidated
Remittance Slips to ensure that amounts deposited as per Remittance
Slips are correctly recorded.
While verifying, care is taken to ensure that amounts received in lieu of
dishonoured cheques are shown separately and not mixed with the gross
collections.
6.6.2.8 Dishonoured Cheques Register:
(i) Entries in the Register:-
The Cash Department enters particulars of dishonoured cheques
in the Dishonoured Cheques Register. These are checked with
dishonoured cheques.
(ii) Recoupment:-
Entry of dishonoured cheques is made in the Dishonoured
Cheques Register. The Cash Department sends these cheques to

765
the departments concerned for necessary action. When the
amount is recouped it is forwarded to the Cash Department
through a Remittance Slip, and an entry is made in the Register.
These entries are checked with the Remittance Slips. It is ensured
that a like amount in lieu of a dishonoured cheque is recouped
within a reasonable time.
(ii) Debit Advice:-
Debit Advices are initiated by the departments concerned in the
following cases:
(a) for non-recovery of the amount of dishonoured cheques; and
(b) when a cheque has been dishonoured on account of a “Stop
Payment” advice and where there is a double payment
against the same bill.
On receipt of a debit advice, necessary entries are made in the
Dishonoured Cheques Register and Daily Cash Balance Book.
These entries are checked with Debit Advice. It is verified that in
case of a debit advice for double payment against Electric Supply
Bills are corresponding debit is posted in the ledger against the
account.
(iv) Physical Check:-
It is likely that an amount collected in lieu of a dishonoured cheque
may not be deposited on the due date. To ensure this, surprise
checks are carried out to ensure that a cheque or cash in lieu of the
dishonoured cheque is received by a physical verification.
6.6.2.9 P.F.Despatch Book:
Employees / Officers who have drawn Provident Fund Advances
may repay balance amounts of Provident Fund Advances.
Particulars of name, amount etc., entered in the Provident Fund
Dispatch Book are checked with the receipts passed.

6.6.2.10 Payments received through Post:
Payment in respect of electric supply bills and other amounts due is
sometimes received through post. The Correspondence Department
prepares separate Remittance Sheets, one for amounts received in
respect of electric supply bills and another for other amounts due.
These sheets are sent to the Consumers and Cash Departments
respectively.
The Consumers Department receipts and deposits the amounts as
early as possible within two working days. The receipt number and
date are entered in the Remittance Sheet. While checking receipts
with Remittance Sheets, it is ensured that:
i) receipts are passed for correct amounts;
766
ii) receipts for amounts over Rs.5,000/- bear Revenue
Stamps;
In the case of a Remittance Sheet sent to the Cash Department,
where the remittances pertain to payment of Earnest Money
Deposits, Security Deposits or other Miscellaneous Bills, the Cash
Department intimates the department concerned to advise to which
account head the amount is to be credited. On receipt of an advice
a receipt is passed and particulars of receipt number and date are
entered in the Remittance Sheet.
The amount is deposited to the credit proper account after
consulting Accounts Department.
6.6.2.11 Banking of the amount:-
Under Section 460 AA, all monies received are to be deposited
forthwith into the State Bank of India to the credit of the BEST
Fund and other banks on the approved list.

6.6.2.12 Deposit Registers:
767
Separate Bank Pay-in-Slips are prepared for cash and cheques and
a Pay-in-Slip Memo is made out indicating the amount of each Bank
Pay-in-Slip and the total gross collections deposited in the State
Bank and other approved banks, where the amount is banked.
1) Cash-in-Transit Register is checked with Cash Pay-in-
Slips.
2) Pay-in-Slip Memo is checked with Bank Pay-in-Slips.
3) Bank Pay-in-Slips are verified for the Rubber Stamp of
the Bank and the Agent’s signature.
4) It is ensured that total amount deposited in the Bank
tallies with the amount as per Daily Cash Summary.
Entries in Deposit Registers are checked with duplicate copies of
Deposit Receipts to ensure that:
1) the amount entered in the Register is as per the receipt;
2) name of the party is in order; and
3) date of receipt as entered in the Register is correct.
The following are the various types of Deposit Registers in the
Undertaking.
Sr.No. Register Maintained by
1) Earnest Money Deposit Accounts
2) Security Deposit Accounts
3) Outward Bills Deposit Accounts
4) Bus Drivers Deposit Traffic
5) Bus Conductors Deposit Traffic
6) DEA Hire Deposit CAS
7) Staff Quarters Deposit Accounts
8) Officers’ Quarters Deposit Accounts
9) Trainee Conds. Deposit Traffic
10) Securities and Bank Cash
Guarantee Register.

6.6.2.13 Shortage & Excess Register:
The shortages and excesses shown in the consolidated Remittance Slips
are incorporated in the Shortage and Excess Registers maintained by the
Consumers Department. Audit Clerks ensure that –
(i) entries are correctly recorded; and
(ii) unadjusted shortages are recovered in time.
Monthly summaries of Shortages and Excesses are prepared by the
Consumers Department to advise the Accounts Department for their
proper accounting. After adjusting shortage and excess against wrong
total and wrong receipts passed the net amount to be recovered from
cash clerks is credited to Electric Supply Debtros’ Account and debited
to Cash Receiver’s Shortage Account while in the case of excesses, Cash
Receivers’ Excess Account is credited and Electric Supply Debtors’
Account is debited. It is ensured that –
1) all shortages / excesses adjusted on account of wrong total and
wrong receipts passed are in order; and
2) debit and credit heads as advised are correct.
Recovery of Shortages:
Shortages incurred, are recovered from cash clerks either in cash or
through the Paysheets. Particulars of Cash Receipt
number and date noted in the Register are checked with duplicate
receipts. Abnormal shortages are brought to the notice of the respective
Heads of the Department for necessary action.
768

6.6.2.14 Advance Receipts Register:
All cases where advance receipts are issued by the Cash Department to
outside parties are recorded in the Advance Receipt Register. It is
checked that amounts in respect of advance receipts are received within
a reasonable time.
6.6.2.15 Acceptance Letters:
Under Section 460(N) of the MMC Act, adequate security is required for
due performance of every contract. Copies of Acceptance Letters are
received in respect of all types of contracts. These are entered in the
Security Deposit Register.
6.6.2.16 Cheques Issued Statement:
Vouchers paid by cheques are listed in the Daily Cheques Issue
Statement. While checking the statement with the Vouchers, it is
ensured that the –
a) amount of the voucher is correctly listed;
b) official receipts are obtained;
c) receipts over Rs.5,000/- bear revenue stamps; and
6.6.2.17 Register of Cheques drawn in Supdt. Cash’s favour:
Entries of cheques drawn in favour of Supdt. Cash and their subsequent
issue for petty cash payments are made in this Register. It is ensured
that
769

a) entries of cheques drawn are correctly recorded;
b) subsequent issues of cheques are traced in the Petty Cash
Statement; and
c) balance of cheques on hand at the end of the month is physically
verified.
6.6.2.18 Postal Receipts for Amounts Remitted by Money Order:
A consolidated cheque is drawn in favour of the Director, GPO Mumbai
for all vouchers in respect of which payments are to be remitted by
Money Orders. The postal receipts are checked to ascertain that
amounts remitted are in order.
6.6.2.19 Postage Register:
In case of separated employees who are unable to collect their final dues,
arrangements are made to remit the same by post. Postal charges are
borne by the Undertaking only if an ex-employee requests for remittance
outside Greater Bombay City Limits. It is ensured that –
a) postal receipts are recorded in the Postage Register;
b) amount remitted is in order and
c) bill for recoupment of charges incurred by the Undertaking is for
the correct amount.
6.6.2.20 Unpaid Wages (Procedure for Temporary/Newly Recruited staff /
officers:
The following procedure is adopted to check Urgent Cash Register,
Cash Bills, Paysheets, etc.
Advance Salaries are not paid to the staff, as the stff members are
having their Bank Accounts, where the salary is directly credited.
770

771
Items marked ‘Paid by Bill’ in paysheets are checked with their
corresponding entries in the Urgent Cash Register to ascertain that
particulars of Check Number, Paysheet Number, Month and the
amounts tally and any discrepancies are immediately brought to the
notice of the Time Keeping and Cash Departments.
Now the payment of Salary in advance is not made to the staff, but
Urgent Cash Register is maintained by Cash Department. The same is
physically verified twice in a year.
The items where payments are not made on the scheduled pay-days
are listed by the pay clerks in the unpaid sheets. It is verified from all
Paysheets that all unpaid items are correctly recorded in the lists.
Time Cards for subsequent payments made, after the unpaid list is
prepared are verified and entries in the list for the same are checked.
A consolidated unpaid sheet is prepared which excludes the following:
a) items for ‘ NIL’ amount;
b) items marked ‘CB’ and
c) items marked ‘Final Bill’.
It is ensured that all items remaining unpaid in each advice are
incorporated in the consolidated sheet.
Entries of the dates of payment made in the consolidated record of
unpaid packets are checked with the Advice-cum-Identity Forms ( ‘E’
Form) on the basis of which payments are made by the Cash
Department.
Advices from STK for payments included in final bills of temporary
employees are checked and it is ensured that these advices and the
items marked ‘Final Bill’ in the Paysheets tally.

Bills for recouping amounts, paid by Supdt. Cash through Urgent
Cash, are checked for their correctness, with the statements of
amounts shown as recoveries under the relevant code prepared by the
Accounts Department.
6.6.2.21 Unpaid Wages:
(i) payments made as per ‘Unpaid Wages Paid in Cheque Register;
(ii) deposits of balance amounts of unpaid Cheque amount after
three months;
(iii) amounts received from the S.T.C. in respect of unpaid pay
packets/cheques, 7 th payment (technical apprentices).
772
(iv) In case of all the staff payment of salary is done through on a
certain fixed date and unpaid / uncollected wages are
regularized as per Circular No. CAO &
FA/SCS/ASCS(S)/37566/2003 dtd. 2.6.2003.
A new procedure as incorporated in the above Circular is as under:-
As per the present practice, in respect of staff who are still not covered
under the Scheme of ECS (Electronic Clearing Service) of RBI for
payment of Salary or in case salaries of certain staff members are
returned by the destination banks for reasons such as “A/c. Closed”,
“No such Account”, “A/c. description does not tally”, etc., individually
cheques are drawn in favour of such employees which are collected
from of Cash Department, Colaba.
As the validity period of these cheques is 3 months (90 days), the
cheques which are not collected by the staff within this period are
cancelled and the amount transferred to State Bank of India,
Commercial Branch from Bank of India, Electric House Branch, where
Undertaking operates ECS Account No.9175.
It is observed that majority of staff collect their unpaid salary cheqeus;
however, there still remains some members of staff not collecting their
cheques.
Therefore, following system is adopted:-
(a) The uncollected Salary cheque listing will be sent by Sudpt.
Cash to T.K. Department. Sr. STK will scrutinize the list

773
and forward the list of current employees to EDP
Department for including the payment in the next month’s
net salary under Pay Roll Code 099 which will not be
commuted for Income Tax, P.F. Subscription etc.
(b) In case employees have already been separated due to
retirement, demise, dismissal/discharge, resignation, etc.,
during the intervening period, Sr. STK will include the
unpaid wages amount in the final bills/supplementary bills
of the said employees under Payment Code 099.
The revised procedure had come in force from June, 2003.
6.6.3 Reconciliation Statements:
The following monthly Reconciliation Statements are prepared by the
Cash Department for accounts with –
1) State Bank of India (H.O.)
2) Bank of India (Provident Fund)
3) Bank of India (Motor Vehicle Third Party Insurance Fund)
4) State Bank of India (Dadar)
5) Bank of India (Staff Benefit Fund).
6) Vijaya Bank
7) Canara Bank
8) Corporation Bank
9) Indian Bank
10) ICICI Bank
11) IDBI Bank
12) HDFC Bank
13) Bank of Maharashtra
14) Bank of Punjab Ltd.
15) Bank of India
16) Bank of India (ECS Salary A/c)
17) Punjab National Bank.
18) Saraswat Co-op. Bank
19) United Western Bank

20) Shamrao Vittal Co-op. Bank
21) Indulsind Bank.
These statements are checked by Audit with the relevant records.
6.6.3.1 State Bank of India (H.O.):
At the close of a month a certificate of the balance amount held in the
current account with State Bank of India is issued by that Bank. A
Reconciliation Statement is prepared by the Cash Department to tally
the amount certified by the Bank with the balance shown in the Daily
Cash Balance Book at the close of the month. The following records
maintained by the Cash Department are checked in the manner
indicated.
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i) Cheques on hand with the Supdt. Cash are physically verified
with their listing in the Reconciliation Statement on the first
working day of each month.
ii) The Bank Clearance Register is checked with the Daily Bank
Deposit Memo of the Cash and Ticket and Cash Departments.
A record of amounts deposited in the Bank as per each
individual Bank Pay-in-Slip is maintained in the Bank
Clearance Register. Audit clerks check these entries from the
Daily Bank Deposit Memo of the Cash and Ticket & Cash
Departments.
iii) The Bank Clearance Register is verified with the Bank Pass
Book for credits given by the Bank. Whenever credits are given
by the Bank, entries of the date on which credit is given are
made in the Bank Clearance Register against the amount.
Audit Clerks are required to check these entries from the Bank
Pass Book to ascertain that outstanding amounts for which
credits are not given by the Bank and as shown in the
Reconciliation Statement are in order.
iv) Fixed/Call Deposits Realization Entries are made in DCB
Register and verified with with the Bank Pass Book. Whenever
Fixed/Call Deposits are withdrawn, the entries are made in
DCB Register for having credited the amount to the account.
Such entries in the Pass Book are checked with these entries in
DCB Register.

775
v) Contra entries from the withdrawal side to the deposit side of
the Pass Book are checked.
At times the State Bank of India without dishonouring cheques, debits
the amount in the Pass Book and later on passes credit for the same.
Such entries are known as contra-entries. They are checked from the
withdrawal side to the credit side of the Pass Book.
vi) Bank advices in respect of amounts transferred to the current
account are verified.
Certain banks, with sanction of the BEST Committee, are authorized to
collect and pass receipts on our behalf against electricity bills. At the
end of each week these
banks transfer amounts so collected to our Current Account with the
State Bank of India after retaining a minimum balance of Rs.1,000/-.
The amounts credited in the current account are verified with the bank
advices.
vii) Entries in respect of the following in the Daily Cash Balance
Books are checked.
1) Interest paid on Municipal Loans.
2) Cheques drawn in favour of Supdt. Cash for Petty Cash.
3) Cancelled Cheques’ amounts.
4) Amounts of Debits noted in respect of dishonoured cheques.
5) Proceeds of Fixed/Call Deposits realized.
6) Interest on investment.
7) Total amount of cheques drawn day-to-day as per the Cheques
Payable Books.
8) Day-to-day totals of amounts banked – from the Bank
Clearance Register.
9) Amount in respect of Telephone Bills and Electricity Bills
debited through ECS payment as per the advice sent by
respective department.

The usual form in which a Reconciliation Statement is prepared is as
follows:
Reconciliation as on ………………..
Amount as per Bank Certificate ………………..
Less: Amount of Cheques on
Hand ( “A” list). ………………..
Less: Amount of cheques issued
but not presented to the
Bank (“ B “ list). ………………..
-----------------
Add: Amount of Cheques
Deposited but not
Credited. …………………
Add: Amount of cheques
Deposited but held
over by the Bank …………………
Add: Cheques dishonoured and
Bank debits in respect of
Cheques than remain
uncleared. …………………
Add: Amount debited by the
Bank as Commission …………………
-----------------
Balance as per Daily Cash
Balance Book.
===========
6.6.3.2. State Bank of India (Dadar)/Bank of Maharashtra (Dadar):
Amounts collected by the Consumers Department (North), Distribution
& Commercial Transportation Engineering, Grainshop, etc. are
deposited in the Cash Department (North). The Cash Department
(North) deposits them in the Bank of Maharashtra, State Bank of India
776
(Dadar). The procedure for checking the Reconciliation Statement is

777
the same as in the case of the State Bank (H.O.) except that there are
no cheques drawn on this account.
6.6.3.3 Bank of India (Provident Fund):
All transactions in respect of the Provident Fund Institution are made
by the Trustees. A separate account in the name of the Trustees is
maintained in the Bank of India. The procedure for verifying the
Reconciliation Statement is as follows:
1) Cheques on Hand as at the close of month are verified with the
Cheques on Hand statement and the P.F. Cheques on Hand
Register.
2) Bank Deposit Memos are verified with the P.F. Bank Balance
Book for amounts remitted to the Bank.
3) The Balance Book is verified with the Bank Pass Book for
amounts credited by the Bank.
4) Entries in respect of withdrawals in the Bank Pass Book are
verified with the Daily Cash Balance Book and Cheques on Hand
Register.
6.6.3.4 Bank of India (Motor Vehicle Third Party Insurance Fund
As provided by a statutory enactment, amounts are contributed to the
Motor Vehicle Third Party Insurance Fund for which a separate Bank
Account is maintained. Audit staff verify the Bank Pass Book with the
Daily Cash Balance Book for amounts debited and credited to this
account.
6.6.3.5 Departmental Equipment on Hire:
Refrigerators are given out on hire to officers residing in the
Undertaking’s quarters at the rate of annual rent calculated at 8% of
the cost price as provided under Service Regulation. This facility is

778
also granted to officers not residing in the Undertaking’s quarters but
residing within Greater Mumbai Limits.
6.7. D.E.A. DEPOSIT REGISTER:
Receipts are passed by the Sales Department for the deposits received
from hirers. A DEA Deposit Register is maintained in which entries are
recorded chronologically showing the date of receipt, deposit amount,
hire account and the name of the hirer. This Register is checked with
duplicate copies of receipts to ensure that entries in respect of receipts
to ensure that entries in respect of amounts, names, etc. are correctly
recorded.
6.7.1 DEPOSIT REFUND BILLS:
When a hirer’s account is closed and the Refrigerator is returned, a bill
is initiated by the DCE(G) to refund the deposit paid by him after
recovering all the charges in respect of hire, replacement of parts etc.
when a refund bill is passed it is ensured that –
1) entry in the Deposit Register is closed;
2) balance hire charges, if any, are recovered;
3) charges as mentioned in the DEA advices, are recovered.
6.7.2 Revenue Stamp Register and Recoupment Bill:
Revenue Stamp is required to be affixed on each receipt passed for an
amount of over Rs.5,000/-. For this purpose, an imprest advance is
maintained by the department. A record of revenue stamps utilized is
maintained in the Revenue Stamp Register. This Register is checked
with the duplicate copies of receipts and later the recoupment bill is
passed.
6.7.3 Annual Reconciliation Statements:

Annual reconciliation Statements are prepared by the Sales
Department in respect of DEA Deposit Account and DEA Hire Account
to ensure that outstanding amounts as per the DEA Deposit Register
and DEA Ledgers, agree respectively with those of the Accounts
Department.These statements are then checked by comparison with
the DEA
Deposit Register and DEA ledgers.
6.7.4 Charges for work done for outside party:
Labour rate per hour is worked out every year on the basis approved by
Management for charges to be recovered in respect of repair work
carried out for outside parties. The present basis is as under:-
Basis:
779
1) Labour: Dividing the average Monthly cost by number of
workers. Average DA/HRA 10% of Basic Salary + DA / Cost of
Bus Token / LTA per man per day, Exgratia. Average D.A. and
cost of free trvel token and 135% in case of bus and 185% for
supply overhead are added to this figure. The labour rate per
hour is worked out by dividing the average daily cost by 8.00 hrs.
The same labour rate is charged both to outside parties and
officers of the Undertaking.
2) Material : For outside parties :-
Cost of material + 10+10% variation overheads.
For Officers of the Undertaking:-
Cost of material + 10+10% variation
overheads.
OUTWARD BILLS AUDIT SUB-SECTION

6.8 Staff:
6.8.1 Objectives:
The Supervisor (Outward Bills) is in-charge of this section.
He is assisted by 3 Clerks and 1 Supervisor (P). The nature of the work
of this Section is such that fixed type of work is assigned to clerk. One
clerk of this Section attends to the outward dispatch work of the whole
section besides other work assigned.
The duties of the Outward Bills Audit Section are enumerated as
under:-
1) To check recoveries in respect of -
a) rent of Officers’ Quarters of the Undertaking;
b) rent recoverable from shops or any other premises let out;
c) monthly garaging and servicing charges for officers cars;
780
d) furniture hire charges recoverable from officers residing in
Undertaking’s Quarters;
e) hire charges on account of any moveable property hired
out to outside parties;
f) charges for materials and petrol issued from Stores to
Officers on personal requisitions;
g) sale of scrap and other obsolete materials to merchants;
h) monthly revenue received from the Sole Agent appointed
for advertising on our buses and shelters hoarding, kiosks
and back side of tickets.
2) all OB Memo received from Outward Bill Section of the Accounts
Department in respect of the Accounts Department in respect of
any work done or services rendered by the Undertaking to
outside parties;
3) the various estimates which are submitted by departments
rendering services to outside parties;

781
4) various schedules which are submitted by departments for
Management’s approval in respect of charges recoverable from
outside parties for work done and/or services rendered;
5) the B.R. Allocation Register of the Accounts Department with
O.B. Memo;
6) the monthly J/E Advices received from Outward Bills Section;
7) the Bills Receivable Register of the O.B.Section to ensure that
recoveries due, are made within a reasonable period;
8) to certify for payment of Passenger Tax Bills received from the
Traffic Department;
9) to certify the recoveries made through E.M.D. and S.D. refund
bills, in respect of Sales Tender and refund bills in respect of
Quarters deposit;
10) to scrutinize Draft Committee Notes received from Materials
Management Department for sale of scrap material either by
auction or sales tenders and also from other departments.
6.8.2 AUDIT PROCEDURE:
6.8.2.1 Checking of Rent of Officers’ Quarters:
On allotment of a flat to an officer, intimation is sent to Audit by the
Asst. General Manager (Civil). Rent is charged from either the date of
occupation or the 10 th day of the intimation, whichever is earlier. The
date of occupation / vacation of flat is also intimated to Audit by the
AGM(C).
A Rent Register is maintained by the O.B. Section in which the
particulars of occupants of the Officers’ quarters are entered. This rent
recovery is made through Paysheets.
Rent for quarters occupied by Officers of the Undertaking is recovered
as per provisions of BCR No.62 dtd. 2.5.91 or any previous S.R. to
which the officer concerned has a that time opted for. As per
provisions of BCR 62 dtd. 2.5.91, HRA is not paid and rent is charged
at 5% of Salary, D.A., Special Pay etc. but excluding Leave
Compensatory Pay admissible to A-Grade Officers.

In case of Standard Rent, the same worked out by AGM(C) on area
basis with the approval of the G.M. The formula adopted for fixing the
standard rent is 5% on the cost of land and 9.1/3% on cost of
construction.
The Staff Quarters Register/Officers Quarters Register maintained by
OAOB is checked to ensure that correct rent is recovered monthly from
each occupant for the flat occupied. It is verified that RR/Bills
preferred in favour of ex-employees those who stay in Quarters by the
OAOB are for correct amount and as per Administrative Order 179 dtd.
22.3.94, any undercharges/overcharges are brought to the notice of
the CAO & FA.
As per Administrative Order 179 dated 22.3.94on the above subject,
the following procedure is prescribed in respect of stay in the Officers’
Quarters of the Undertaking by the Officers/their family members
on/after separation from the services of the Undertaking:-
782
1) Officers occupying flats in the Undertaking’s Officers’ Quarters
will have to vacate the said flats on the date they cease to be in
the services of the Undertaking.
2) The General Manager may, in his sole discretion, permit the
officers / their family members to continue to occupy the flats in
the Undertaking’s Officers’ Quarters under exceptional
circumstances subject to the following conditions:
(a) In case of superannuation, the Officers/their family
members may be permitted to continue to stay in the
flats in the Undertaking’s Officers’ Quarters for a
maximum period of 3 months. During this period,
they will have to pay per month 3 times the rent last
paid by them for occupation of such flats. For this
purpose, adequate deposit will be retained from their
final dues to recover the amount of compensation.
(b) In case of Officers whose services are terminated by
the Undertaking or who have resigned, the General
Manager may, at his sole discretion, permit them to

783
continue to occupy the flats in the Undertaking’s
Officers’ Quarters for a maximum period of one
month. Such ex-officers will have to pay 3 times the
rent last paid by them for occupation of such flats.
(c) In case of demise/invalidation of an Officer whilst in
the services of the Undertaking, his family members
/ officer may be permitted by the General Manager
at his sole discretion to continue to occupy the flat
in the Undertaking’s Officers’ Quarters for a period
not exceeding one year from the date of death /
invalidation of the Officer. The family
members/officer will have to pay monthly
compensation at the same rate as the officer was
paying at the time of his death / invalidation.
If the retired / separated officers/their family members, on expiry of
the permission granted to them by the General Manager fail to vacate
the flats, it will be treated as unauthorized occupation and eviction
proceedings will be initiated against them. During the period of
unauthorized occupation, rent will be recovered from their final dues
as under:-
(i) For the first 3 months of unauthorized occupation, per
month @ double the amount of rent charged per month
during authorized / permitted occupation after
separation.
(ii) After 3 months of unauthorized occupation, i.e. after 6
months of separation, a rent of Rs.3,000/- per month or
the rent worked out as per Clause (i) above whichever is
more will be charged.
6.8.2.2 Rent to be recovered in respect of shops or for any other premises
let out:
Under Section 460 Q(b) the G.M. is empowered to grant a lease of any
immovable property belonging to the Undertaking for any period not
exceeding 12 months at a time provided, however, every lease granted
by the G.M. (other than on contract for a monthly tenancy) the annual
rent of which exceeds Rs.3,000/-, the same is reported to the
Committee within 15 days.

Under Section 460 Q(c), with sanction of the Committee, the G.M. may
grant a lease of any immovable property belonging to the Corporation
for any period exceeding one year or grant a lease in perpetuity of any
immovable property the value of which does not exceeds Rs.50,000/-
or the annual rental of which does not exceed Rs.3,000/-.
With the approval of the competent authority as provided for under the
above, premises are leased out to outsiders. OAOB records the
particulars where rent for premises leased is recoverable in the Rent
Register. Audit staff is responsible for checking that rent is recovered
from the lessee. They also ensure that Municipal Taxes, if they are to
be borne by the Lessee are recovered.
6.8.3 Monthly Garaging and Servicing Charges for Officers Cars:
As approved for in BCR 632 dtd. 22.11.93, Officers garaging their
cars/motor cycles at any time in any of the Undertaking’s buildings or
premises are charged as under to cover garaging, cleaning and
servicing.
(i) Cars Rs.15/- p.m. for Garaging, Cleaning and
Servicing.
Rs.30/- p.m. for covered shed.
Rs.15/- p.m. for open space.
Rs.30/- p.m. for Two Wheeler.
Rs.50/- for Four Wheeler.
However, no garaging charges are recoverable for parking cars/motor
cycles in the Undertaking’s buildings or premises during normal duty
hours of an officer.
A copy of a monthly statement is received from the EET(MV) in which is
included the name of the Officer, Number of the Vehicle and charges
recoverable for garaging and/or servicing.
784

This statement is checked with the bills prepared by the OB Section
and it is then ensured that correct charges are recovered.
6.8.4 Furniture hire charges recoverable from officers residing in
Undertaking’s Quarters.
Under S.R. 16/2, Officers using Undertaking’s furniture or domestic
electric appliances are charged hire at 8% p.a. on the initial cost of
each article hired.
Whenever furniture, excepting domestic electric appliances, is given on
hire to an officer, the Stores Department intimates to the O.B. Section
recovery of the hire charges. The O.B. Section records particulars of
such recoveries in the Rent Register. It is ensured every month that
charges at 8% p.a. on the initial cost of the articles are recovered from
the officer concerned. (For domestic electric appliances separate bills
are preferred by the Sales Department and recovery of the same is
checked by the Cash Audit Section). In case of fully depreciated assets
an amount of Re.1/- per month is recovered.
6.8.5 Hire charges for any movable property like transformers etc. hired
to outside parties:
Hire charges for any movable property hired to outside parties are
recovered as per scheduled rates sanctioned by the Committee and the
Corporation. Entry of such recoveries is made by the OB Section in the
Bills Receivable Register. Audit staff verify that correct charges are
recovered for the period of hire.
6.8.6 Officers draw petrol and other material from Stores on personal
requisitions. A petrol Issue Register is maintained by the Materials
785
Management Department at Colaba, wherein entries are recorded of

786
petrol issued to officers on personal requisitions. All details of such
personal requisitions are incorporated in a computerized statement.
The O.B. Section prepares recovery advices for
effecting recoveries from salaries on the strength of these computerized
statements and personal requisitions.
Audit staff check the Petrol Issue Register, personal requisitions and
the computerized statement to ascertain that correct recoveries are
effected every month from all officers concerned, and also checks the
statement of free quota of petrol to be refunded to ‘A’ & ‘B’ grade
officers. Any omission is pointed out to the Materials Management
Department for necessary action.
6.8.7 Sale of scrap and other material sold to merchants:
Scrap materials such as cables, lead, copper, empty oil drums, drums
with dirty oil, gunny bags, bus tyres, tubes, flaps, etc. are credited by
departments carrying out R & M works. In addition, assets to be
scrapped in view of their having outlived their utility like buses,
transformers and serviceable but obsolete materials are credited to
Materials Management after obtaining sanction of the Committee.
The Materials Management Department takes further action for
disposal of such scrap materials credited. Usually, for materials
credited throughout the year and for which prices are not subject to
large fluctuations such as Tyres, drums, etc. annual tenders are
invited for the total approximate quantity expected to accumulate. As
and when a sizeable quantity is available, intimation of the same is
given to the contractor to lift the respective materials.
This Procedure is now really followed and these materials along with
other materials are generally disposed off through auctions conducted
by an auctioneer appointed for the purpose. For materials that are to

787
be disposed off through auction, reserve prices are fixed by a
Committee consisting of senior officers appointed by the G.M.
For items, where no bids are received or bids are much lower than the
reserve prices fixed, sales tenders are invited by the Materials
Management Department and steps are taken to dispose off such
materials at reasonable prices.
The powers to dispose off materials belonging to the Undertaking are
defined under Section 460 Q of the M.M.C. Act, which are as under:-
Sec. 460 Q(a) - The GM (powers delegated to COS) is empowered to
dispose off by sale such material not exceeding
Rs.2,000/- in value in each instance.
Sec. 460 Q(c) - The BEST Committee is competent to dispose off by
sale such material over Rs.2,000/- but not
exceeding Rs.1,00,000/- in value in each instance.
Sec. 460 Q(d) - The Corporation can dispose off by sale such
material the value of which exceeds Rs.1,00,000/-
in each instance.
6.8.7.1 Procedure: Disposals by Auction.
In case of materials that are to be sold through auction, the auctioneer
appointed for the purpose is informed by the Materials Management
Department to conduct the action sale by giving him a list of the
materials to be auctioned. The auctioneer takes steps to give wide
publicity in order to attract maximum bidders. The reserve prices for
the materials are fixed in advance by the Committee consisting of the
AGM(A), AGM(M) and Head of Branch of the Department crediting the
material.
Auction is conducted at the appointed place in the presence of the
Materials Management, Audit and Engineering representatives. The
highest bid is accepted with the concurrence of the Reserve Price
Committee. In the case of bids that are accepted, the auctioneer

788
collects on the spot 33.33% of the sale value from each successful
bidder and deposits the same in the Cash Department on the next
working day. The balance amount is required to be paid within 6
working days. The delivery of material is taken by the successful
bidder within a stipulated period, failing which ground rent at
scheduled rates is then charged.
A consolidated note to the Committee is put up by the Materials
Management Department and “post-facto” sanction of the Committee
and Corporation is obtained as required under Section 460 Q (c) and
460 Q(d). Audit staff have to scrutinize the note carefully to ascertain
that amounts of the accepted bids are as per the amounts noted by
AGM(A)/Dy.C.I.A. in the Audit copy of the material auction list and
that items are included in the correct category of sanction to be
obtained. OB Memos are then initiated by scrapped stores for the sale
proceeds, ground rent, or penalty for failure of keeping appointment,
etc.
6.8.7.2 Procedure – Sales Tenders:
In the case of material to be disposed off by Sales Tenders, the Stores
Department issues copies of the tender to registered scrap dealers and
other parties known to be interested in buying such material. When
tenders are opened, they are tabulated and sent to Audit with
recommendations of the C.O.S. In checking a Sales Tender, Audit staff
have to bear in mind the following points:
1) that the highest offer recommended is backed by E.M.D., by
referring to the advice of Supdt. Cash in the file;
2) that the tenderer has signed the tender form;
3) that where the amount of the tender exceeds Rs.3,000/-, it is
advertised in local newspapers as required under Section 460
M(l) of the M.M.C. Act;

789
4) that the highest offer which is to be accepted is reasonable in
relation to the last rate obtained by us for such material;
5) that a note to the Committee is put up for obtaining sanction of
the competent authority as per provisions of Sections 460 Q(c)
and 460 Q(d) of the MMC Act.
After sanction of the competent authority is obtained, the tenderer
whose offer is accepted is informed accordingly and is advised to pay
the sale value and remove the material within a stipulated period,
failing which ground rent at scheduled rates is charged.
A Register to record all such sales tenders giving particulars of tender
number, acceptance letter, particulars of material sold, quantity
delivered, amount paid etc. is maintained by this Section.
When material is removed by the tenderer or bidder on advice is sent
by the Audit Assistant Inspection supervising delivery informing that of
the date of removal and quantity to be removed by each merchant.
Advices for penalty to be recovered for failure to keep appointments are
sent by the Audit Assistant to include for recovery later.
6.8.7.3 Checking of OB Memo for scrap materials:
When an amount is first received from a merchant as sales value of
material, it is credited to Outward Bill Deposit Account. After
completion of each transaction, the Materials Management Department
initiates an OB Memo for the sales value of the material actually
delivered, recoveries in respect of ground rent, penalty for failure of
appointment etc. This OB Memo is checked by Audit staff by referring
to advices received from the Audit Inspectors and it is ensured that an
OB Memo has been issued for the correct amount.

6.8.7.4 Bills in respect of commissions payable to auctioneers.
The auctioneer appointed by the Undertaking is paid commission as
per the terms of contract on the total sales value realized in each
auction. These bills when received from the Materials Management
Department are released for payment by this Section after ascertaining
the commission to be paid on the sales value.
6.8.8 An entry of the same is made in the Sales Tender Register.
Checking of monthly revenue receivable from the Agents appointed to
advertise on our buses and shelters, hoardings, kiosks and electric
clocks.
Sole Agents are appointed to advertise on our buses and shelters,
hoardings, kiosks and on backside of tickets with the sanction of the
competent authority under the provisions of Section 460 Q of the
M.M.C. Act.
6.8.8.1 Advertisement on buses and shelters
Tender are invited by the Engineering and Civil Departments for sole
agency to advertise on our buses and bus queue shelters. The period
of contract is generally for 3 years with an option for the Undertaking
to renew it for a further period of 1 year i.e. 3 months at each occasion.
Offers are invited on the basis of a minimum guaranteed amount per
year and the percentage share of the Undertaking. The most
favourable offer to the Undertaking is accepted with the sanction of the
Committee and Corporation as required under Section 460 (Q) (d). The
Sole Agent is required to abide by the general conditions of tender.
Whenever a contract for advertisement is entered into by the Sole
Agent with an advertiser, it is sent to the Sr. AOTE / AGM(C) for his
790
approval and the same is scrutinized by Audit. The rates are fixed by

791
the Agent depending on the size of the panels and locality where the
Bus Queue Shelter is situated. The concerned department maintains a
Register wherein record of the monthly guaranteed revenue, Additional
Bus Queue Shelter allotted, Security Deposit, EMD and Municipal
Licence fees paid is recorded. That record is checked by Audit staff.
The monthly rental of the Undertaking is forwarded by the Agent
within a stipulated period mentioned in the contract failing which
penal interest on the amount due is charged at the fixed rate
mentioned in the Terms and Conditions of Contract.
An OB Memo is prepared by Sr. AOTE & C.E.C every month and the
same is released on the strength of the monthly guaranteed revenue
quoted by the Contractor.
6.8.8.2 Advertisement on hoardings:
Tenders are invited for sole agency to advertise on the hoardings at
Undertaking’s premises, bus terminus, depots, etc. by the CEC. The
most favourable offer is accepted with the sanction of the Competent
Authority under Section 460 Q. Audit staff verify that payments for
each month is received and OB Memo for the same are initiated. Audit
staff also verifies the record mainatained by the department.
6.8.8.3 Advertisement on Kiosks:
The Street Lighting Department invites tenders for sole agency to
advertise on kiosks on street lighting poles. Some of the street lighting
poles are owned by the MMC. As such separate quotations in the same
tender are invited for advertising on Undertaking’s poles and
advertising on poles belonging to the M.M.C. As such separate
quotations in the same tender are invited for advertising on
Undertaking’s poles and advertising on poles belonging to the M.M.C.
The tenderer quotes a guaranteed revenue per month subject to

792
increase or decrease in the number of poles available for display
irrespective of the fact whether the poles are utilized for display or not.
Audit staff verifies that the guaranteed revenue is received every month
and an OB Memo for the same is initiated. If payment is not received
within a stipulated period, penal interest as per terms of contract is
charged.
The amount which we received in respect of poles belonging to the
Corporation is paid to them after adjusting the stipulated percentage of
the amount for our administrative expenses. This bill for the payment
is also checked by this section.
6.8.8.4 Advertisement on Bus tickets:
Sole Agency is appointed for advertisement on the reverse
of Bus Tickets, which are printed in the Undertaking’s Printing Press at
the approved rate per lakh of tickets. The Agent is required to deposit
the monthly rental in advance at the rate approved by Management.
OB Memos are initiated by the Supdt. Ticket Printing Pres and are
checked on the basis of records available.
6.8.9. Checking and certification of OB Memo.
Outward Bill Memos are prepared by the department carrying out
works or rendering services to outside parties. Each OB Memo bears a
distinctive abbreviation indicating the source department and is
serially numbered in a separate series for each department.
All OB Memos, when initiated, are sent to the OAOB of the Accounts
Department. A Bill Memo Register is maintained by the OAOB showing
the movement of the Memo from the moment it is registered till a bill is

793
dispatched to the party. The OAOB sends all memos to the Audit
Department for checking.
An advance deposit is required to be obtained from the party for whom
work is to be carried out or services are rendered to the extent of rough
estimates plus 25% to cover contingencies. This advance is
subsequently adjusted against actual charges. Such advance
payments are generally for repairs to defective meters, sale of scrap
material, bus reservation charges, diversion of cables at the party’s
request, testing charges for meters, testing charges for oil samples etc.
and are on receipt at first credited to the ‘Advance and Suspense
Deposit Suspense’ account and then accounted for by the OAOB in the
Outward Bill Deposit Register. OB Memos are entered by the OAOB in
the Bills Receivable Register under the appropriate head indicated on
the OB Memo.
The following types of OB Memos are received from the OAOB are
checked and certified to ascertain that correct charges are billed for
work done for or services rendered to outside parties. After certifying
the memo, they are forwarded to AAA/cs. for verification of the credit
head. After certification of the credit head, audit clerks are required to
compare entries in the Bills Receivable Register with the OB Memo.
The OB Memos are then returned to the OAOB for further action.
TYPES OF OB MEMO
6.8.9.1 MES/MEN-OB MEMO
These OB Memos are prepared by the Distribution and Commercial
Department (South & North) for charges to be billed to consumers of
electric supply for the following:

1) Repair charges for meters found defective on installation.
2) Cost recoverable for stolen meters.
3) Replacement charges.
When on usual inspection rounds of the staff of the Distribution &
Commercial Department or on a complaint from the consumers, it is
reported that a meter on installation is damaged it is removed and sent
to the Meter Testing Department for repairs. The Meter Testing
Department repairs the meter and sends a cost sheet based on
scheduled charges approved by Management to the Distribution &
Commercial Department. The schedule of charges is based on the cost
of material and labour including 10% and 150% overheads
respectively.
6.8.9.2 TR & TG – OB Memo:
TR & TG – OB Memo are initiated in the Traffic Department for charges
to be billed to parties reserving out buses. An advance deposit from
the intending hirer of the reserved buses is obtained from which
charges billed are recovered and balance if any is refunded. The
charges are billed as per the schedule of charges approved by the
Committee and Corporation. Under Section 128(1)(b) of the MMC Act,
the Corporation approves the rates at which fares and charges are to
be levied by the Undertaking in the next official year. While presenting
Budget Estimate ‘C’ a schedule of charges for bus fares (and electric
supply tariffs) is submitted to the Corporation. The charges to be
levied for reserved buses are included in this schedule.
There are different charges for various types of reserved buses viz.
single deck and double deck buses. These are based on approved rates
per Kilometre subject to a stipulated minimum charge. In addition,
detention charges at an approved rate are also billed.
794

795
If buses are run outside Municipal Limits, separate charges are billed
at the approved rate for the KM run outside Municipal Limits. The
reason for this is that the Undertaking has to pay 35% Passenger Tax
for plying outside Municipal Limits.
In appropriate cases, at the discretion of GM, buses may be hired out
to Educational, Cultural, Social, Charitable and Sporting Organizations
and Institutions at special concessional rates per k.m. subject to the
minimum laid down.
Schools in Greater Mumbai can hire the Undertaking’s vehicles to
convey children to their schools at concessional rates subject to normal
detention charges.
There are separate charges for making use of the bus for shooting
cinema films based on the rate per hour subject to a minimum laid
down.
Ticket boxes, Conductor’s leather cash bags, bus seats and uniforms
are also hired out at approved rates per day, postponement of an order
booked is permitted provided 5 days notice in writing is given,
otherwise cancellation charges at approved rates are billed.
In addition, meal allowance charges at approved rates are recovered for
payment to staff posted on reserved vehicles and when vehicles are
utilized for more than 8 hours at a stretch.
“TG” Memo are prepared to be billed to the Police Commissioner in
respect of free transport facility on our buses to Police personnel at the
“ad-hoc” rates approved by the Committee.
6.8.9.3 B, BG/APP. O.B. Memo:

796
In terms of SR 30/1, officers desiring personal work to be carried out
in the Undertaking’s workshops requisition for it in the usual manner.
The approving authority may withhold approval if the execution of
private work is incompatiable with the interests of the Undertaking’s
business. Full cost of labour and material with overheads at 25% on
both is billed. The Transportation Engineering Department initiates
OB Memo for recovering cost from officers for which the work was
carried out.
The Job Cost Sheets attached to a memo are checked for their
arithmetical accuracy and rates of material used are verified from the
Transaction Register of the M.M. Department.
These Memos are also initiated in the case of charges to be billed to
Officers for using Undertaking’s vehicles. As provided under SR 13/6,
in connection with the business of the Undertaking, an officer in
respect of Conveyance Allowance may have the use of a vehicle
belonging to the Undertaking when his own car is out of order or not
readily available subject to the prior sanction of the G.M. in each case.
The officer concerned is charged for the use of the vehicle with or
without driver as the case may be at rates sanctioned by the
Committee from time to time.
6.8.9.4 B.G. OB Memo
These Memos are prepared and initiated by the Transportation
Engineering Department for billing charges to be recovered from
outside parties as under.
1) From Municipal Corporation of Greater Mumbai:
For works and repairs carried out to their vehicles in our workshop.
Labour rates are checked from schedule charges with 135% overheads
and material on actuals with 10% overhead + 10% price variation.

2) From BEST Arts & Sports Club:
For charges for hiring our vehicles in connection with their business.
The same charges under BCR 78 are made applicable for billing in
these cases as approved by the Committee.
3) For any other outside party:
For charges to be billed for work carried out in our workshops. Labour
rates are checked from scheduled charges with 135% overhead and
materials on actuals with 10% overhead + 10% price variation.
6.8.9.5 D. OB Memo:
These Memos are initiated by the Transportation Engg. Department /
AGM(C) for billing charges for hirer of Conference Hall and equipment.
The Conference Hall is let out on hire to outside parties for meetings,
lectures, shows, etc.
The hiring of Conference Hall to outside parties has been
discontinued by the Administration from Security point of view. The
hire charges towards Conference Hall including furniture and fittings,
equipments, A.C. facilities used for the lectures, shows, meetings
arranged in Conference Hall by following institutions are not being
recovered. However, these institutions / User of Conference Hall are
required to pay the charges towards operating / supervision / service
charges directly to the employees concern.
A) BEST Officers’ Associaiton.
B) BEST Employees Association.
C) BEST Co-operative Credit Society.
797

D) BEST Arts and Sports Club.
E) Traffic Retiring Fund.
F) For any organization established by the staff
and approved by the G.M.
A) CHARGES FOR WEEK DAYS (AFTER 5.00 P.M):
(i) Rs.55/- per hour subject to a minimum of Rs.110/- for operating
one equipment upto 2 hours.
(ii) Rs.55/- extra for operating each additional equipment.
798
(iii) If more than two items of equipment are hired, two operators will
be necessary and the second operator will also have to be paid
additionally at the ame rates as stipulated in (i & ii) above.
(iv) The operators (two persons) who attend to the Air-conditioning
plant will also be paid directly by the party using the hall at the
rate of Rs.93/- per hour subject to a minimum of Rs.186/- on
working days.
(v) Welfare Staff:-
Rs.46/- per hour subject to a minimum of Rs.92/- on week days.
B) CHARGES FOR SATURDAY, SUNDAY AND HOLIDAYS:
(i) Rs.82/- per hour subject to a minimum of Rs.164/- for operating
one equipment upto 2 hours.
(ii) Rs.82/- extra for operating each additional equipment.
(iii) If more than two items of equipment are hired, two operators will
be necessary and the second operator will also have to be paid
additionally at the same rates as stipulated in (I & ii) above.
(iv) The operators (two persons) who attend to the air conditioning
plant will also be paid directly by the party using the hall at the
rate of Rs.139/- per hour subject to a minimum of Rs.278/-.
(v) Welfare Staff:-
Rs.69/- per hour subject to a minimum of Rs.138/-.
For revised charges towards operation and supervision to all
other outside parties.
C) CHARGES FOR WEEK DAYS (AFTER 5.00 P.M.):

799
(i) Rs.81/- per hour subject to a minimum of Rs.162/- for operating
one equipment upto 2 hours.
(ii) Rs.81/- extra for operating each additional equipment.
(iii) If more than two items of equipment are hired, two operators will
be necessary and the second operator will also have to be paid
additionally at the same rates as stipulated in (I & ii) above.
(iv) The operators (two persons) who attend to the air-conditioning
plant will also be paid directly by the party using the hall at the
rate of Rs.137/- per hour subject to a minimum of Rs.274/- on
working days.
(v) Welfare staff:-
Rs.67/- per hour subject to a minimum of Rs.134/- on week
days.
D) CHARGES FOR SATURDAY, SUNDAY AND
HOLIDAYS:
(i) Rs.121/- per hour subject to a minimum of Rs.242/- for
operating one equipment upto 2 hours.
(ii) Rs.121/- extra for operating each additional equipment.
(iii) If more than two items of equipment are hired, two operators will
be necessary and the second operator will also have to be paid
additionally at the same rates as stipulated in (i & ii) above.
(iv) The operators (two persons) who attend to the air-conditioning
plant will also be paid directly by the party using the hall at the
rate of Rs.205/- per hour subject to a minimum of Rs.410/- on
working days.
(v) Welfare staff:-
Rs.100/- per hour subject to a minimum of Rs.200/- on week
days.
6.8.9.6 MRE – OB Memo:
These memos are initiated by the Meter and Relays Department for
charges to be billed in respect of testing and calibrating meters
belonging to outside parties. Labour rates are taken on actuals with
150% overheads.

800
The CE(ES) is empowered to sanction work of such nature upto
Rs.100/-, while Management’s sanction is required to carry out works
over Rs.100/-.
6.8.9.7 O.A. Telephone – OB Memo:
These OB Memos are initiated by O.A. Telephones for recovery in
respect of telephone call charges from officers having residential
telephones and who are using the calls more than allotted call charges
are worked out on pro-rata basis after allowing free calls.
1) For recovery in respect of breakage of telephone parts.
2) Charges for trunk calls booked for private purposes.
3) For recovery in respect of telephone calls from outside parties
like Police Commissioner, etc. who are permitted to use
Undertaking’s telephones at Depots and Bus Chowkies.
In respect of items 1 & 2 the amount recoverable is checked on the
strength of monthly bills submitted by the MTNL and item 4 is checked
from the statement of telephone calls booked, furnished by the
department providing the facility.
6.8.9.8 CWO – OB Memo:
These memos are initiated by the Welfare Department for billing the
following charges:
i. Licence fees and monthly rent for the use of the Canteen
premises from Contractor, as approved by the Management.
In case where meters are installed, 50% of ater and electricity charges
are recovered, while if there is no meter provided for these charges are
billed on an “ad-hoc” basis.
ii. All other miscellaneous recoveries from Canteen Contractors for
breakage or loss of canteen articles.

801
In case of items (i) & (ii), entries in the Registers maintained by CWO
are also checked.
6.8.9.10 OB – OB Memo:
These bills are initiated by the OAOB of the Accounts Department for
recovery of rent of quarters when the same cannot be recovered
through Paysheets such as occurs in the case of employees who have
reiterate but are allowed to stay in quarters. Also in case of deceased,
invalidation, dismissal and resigned cases.
OB Memos are checked with the Staff Quarters Rent Register
maintained by the OAOB. The date of vacation of the premises is
checked as per advices received from the Dy. Supdt. Estate.
Penal rent is charged as per BCR 849 dtd. 14.2.94, in case of staff and
as per Administrative Order 179 in case of officers.
6.8.9.11 Building (S) & (N) – OB Memo:
These Bills are initiated by the AGM(C) for effecting the following
recoveries.
i) Recoveries from allottees of staff and officers’ quarters for any
damage/breakage in the premises and missing articles
noticed at the time of vacation of the premises.
ii) Disconnection and reconnection charges for water taps from
occupants of the Undertaking’s quarters.
iii) Any loss to Undertaking’s property by the contractors carrying
out jobs for the Undertaking.
iv) Rebates to be recovered from contractors for taking away
released materials as per terms of contract.
v) Hire charges for road-rollers or any other equipment hired to
contractors. These charges are checked as per the scheduled
rates for hiring movable property as approved by Committee
and Corporation.

6.8.9.12 MMBS – OB Memo:
These bills are prepared by the Materials Management Bills Section for
effecting recoveries from suppliers of materials to the Undertaking in
the following cases:
6.8.9.13 GS – OB Memo:
802
i) Expenses incurred by the Undertaking for freight,
demurrage, octroi duty etc. which are to be borne by
the Supplier as per the terms of the contract. The
amount to be recovered is verified from the receipts with
the Materials Management Department for payments
made.
ii) Recovery in respect of risk purchases.
If the supplier fails to supply material the same is
purchased by inviting a fresh tender at his risk and
cost. The amount to be recovered is the difference
between the total cost of the risk purchase less the total
original price (subject to minimum of Rs.100/-). The
amount to be recovered is certified by the staff of
Materials Management Audit Section.
iii) All other miscellaneous recoveries.
These Memos are initiated by the AMM(Sales) of M.M. Department to
bill charges for sale of scrap and obsolete material, ground rent, etc.
OB Memos are checked as per terms of contract with particulars
already noted in the Sales Tender Register from acceptance letters and
advices from Audit Assistant supervising the delivery of quantity lifted.
Ground rent charges for late lifting of material are checked from the
scheduled rates as mentioned in the terms of the tender. These
charges are based on the value of the material and area occupied. The
area occupied by the material is certified by Stores Depot Officers
(Disposal). Audit clerks ascertain from particulars mentioned in the

803
Sales Tender Register that an OB Memo is initiated by the Sales Tender
Section for recovering the ground rent charges.
It is ensured that OB Memos are initiated for billing penalty charges for
failure to keep appointment by a bidder. Audit Assistant supervising
deliveries send advices if bidders fail to keep appointments taken for
removing materials.
6.8.9.14 SDR(S) and SDR(N) OB Memo:
These memos are initiated by the Distribution and Commercial
Department (South & North) for billing the requisition Registration
Fees to the Government and Mumbai Municipal Corporation. OB
Memo is checked from the requisition and it is ensured that approved
charges mentioned in the conditions of supply are recovered.
6.8.9.15 SDS/SDN - OB Memo.
These OB Memos are initiated by the Distribution and Commercial
Department (South & North) in respect of recoveries from Government
and the Bombay Municipality for laying service lines and connecting
supply. Whenever a firm quotation is submitted, service charges are
checked from the draft quotation prepared on the basis of scheduled
rates. As per procedure order No.256 A dtd. 3.4.97, uniform basis of
estimates for work done for outside parties has been laid down under
which the basis for preparing scheduled rates to be adopted for
submitting firm quotations has been defined. In the case of jobs done
which are not obligatory under the Indian Electricity Act the formula
adopted for preparing scheduled rates is as under:-
Material: (a) Book Value
(b) Plus 10% variation.
(c) Plus 10% overhead on (a) + (b)

Labour: (a)Minimum of the grade + Maximum of the Grade
This will give the salary / wages per head per day.
2
Plus
(b) D.A. as per the monthly cost adopted for Establishment Schedule
for the year for which firm quotations are to be given
(c) H.R.A.
(d) Cost of Bus Tokens.
(e) L.T.A.
(f) Ex-gratia.
(g) Overhead charges of 135% for bus division and 18% for Supply
Division on labour.
The basis adopted for submitting firm quotations for work carried out
under the provisions of Indian Electricity Act is as follows:
1) Material a) Book value (as on 1 st January)
b) plus 10% variation
c) plus 10% overhead on (a) + (b)
804
2)Labour Basic Salary / Wages per day on the basis of
Plus ancillary costs.
daily average for the category (for the financial
year).
Plus 25% supervision charges.
In case of jobs carried out for the B & C Department, Government of
Maharashtra, cost sheets are prepared on the basis of the above
formula.
Meter Connection Fee:

805
Meter Connection Fee per meter connected is recovered on the basis of scheduled
charges as per the Conditions of Supply. While passing an OB Memo for connection
fee, Investigation Report, Test Report, Requisitions are checked.
6.8.9.16 DEMN – OB Memo:
These bills are prepared by the Divisional Engineer (O & M) for billing
the following charges.
1) Charges for providing the services of Sub Station Inspector
especially to Bombay Turf Club on race days. These charges
(which include 150% on overhead) are approved by the GM
annually and it is verified that the charges billed are as per
the approved charges.
2) Charges for attendance of Fuseman at the Bombay Turf Club
on race days. These charges are as per the scheduled charges
mentioned in the conditions of supply.
3) Recoveries in respect of testing transformer oil for outside
parties. The charges are billed as per the scheduled rates
approved by Management from time to time. Work upto
Rs.100/- is sanctioned by the CE(ES) while that above
Rs.100/- by G.M.
6.8.9.17 DEEN & DEES – OB Memo:
These bills are initiated by the Divisional Engineer, Erection
Department (South & North) for recovering charges in respect of any
urgent repairs carried out on HV/LV Cables, diversion of cables, etc.
for outside parties. The rates are checked as per the scheduled
charges (based on the formula detailed in Procedure Order 256 A dtd.
3.4.97 prepared by the Planning Department and approved by
Management.
6.8.9.18 Advertisement – OB Memo:
1) Undertaking’s share of rentals and Municipal Licence fees for
display of advertisements on our Bus Queue Shelters as per the

806
terms of contract entered into with the Sole Agents appointed for
this purpose.
2) Recoveries in respect of amounts due from the Sole Agents
appointed to display advertisements on Street Lighting Poles
belonging to the Undertaking and Bombay Municipal
Corporation.
3) Recoveries in respect of interest payable by Agents for delayed
payments as per terms of contract.
6.8.10 Checking of Estimates:
Estimates for work to be carried out for outside parties are submitted
to Audit by departments carrying them out or for rendering service.
These estimates which comprise of labour and material costs are
checked with the schedule charges as approved by Management.
6.8.11 Checking of Schedules:
As described earlier, various charges which are recovered from outside
parties are based on the schedule rates which are approved by
Management. Whenever a new schedule of rates is introduced or
existing ones are revised, they are submitted to Audit for checking
before approval of Management is obtained.
6.8.11.1 Schedule of charges for Reserved Buses:
This schedule is prepared by the Traffic Department. The hire charges
are based on Kilometres subject to a minimum. Mileage rates are
checked from data processed by statistical section of the Traffic
Department. Capital charges are checked as certified by the Accounts
Department.
6.8.11.2 Schedule of Transportation Engineering Department as under:-
i) Schedule of labour rates for carrying out jobs for outside parties.
Labour cost is worked out as under:-

807
Average rate of pay for each of the category of staff is worked out from
the total amount of Basic Salary / Wages, HRA, Ex-gratia including
Travel Token charges. D.A. amount is taken as per prevailing rate in
the month previous to the month the job is carried out.
Capital charges are checked as certified by the C.A.
Cost of material is checked from Stores Folios.
6.8.11.3 Schedule of Supply Branch:
Schedules for the charges recoverable for the following are received
from Supply Branch:
1) Installing and removing Street Lighting Poles.
2) Repairs and Maintenance of damaged street lights.
3) Reinstatement of trenches on private property.
4) Labour and material charges – Planning Department.
5) Repairs to damaged meters.
6) Cleaning and calibrating charges of meters belonging to outside
parties.
7) Testing of Transformer Oil samples for outside party.
8) Chares for attendance of Sub-Station Inspector.
Basis:
Material cost as per the rate in the Transaction Register of Materials
Management Department as on 1 st January with 10% variation and
10% overheads.
Labour:
Cost of labour as per working sheets prepared by the STK for the year
to which they pertain is worked out from the cost of category of staff.
Cost of Free Travel Token and D.A., H.R.A., Ex-gratia as adopted in

808
Accounts Department is included. Overheads of 185% on labour is
added for labour rates worked out in submitting firm quotations.
Extent of labour and material required for any job are taken as correct
as certified by departments.
In the case of jobs carried out under the Indian Electricity Act
overeheads of 10% for variation and 10% for stores handling are added
on material cost while 25% supervision charges are added on labour
charges which include other ancillary costs (Ref. Procedure Order
No.256-A dated 3-4-97).
6.8.11.4 Schedule of charges for hire of moveable properties
such as transformers, switchgears, etc.:
a) Capital charges are checked as certified by the C.A.
b) Labour charges are calculated as per average of maximum
and minimum of the grade for the category with D.A. rte as
adopted in the Establishment Schedule. Free Travel Token
charges of Rs.715/- p.m., Ex-gratia, L.T.A., House Rent
Allowance and overheads at 135% or 185% on total labour
cost are added.
c) Rate for material are checked as per Stores Department
Transaction Register with 10% variation and 10%
overheads.
d) Extent of material and labour as certified by the
department to have been utilized are taken as correct.
6.8.11.5 Schedule of charges for Street Lighting:
Electric lamps in the City of Bombay are installed by the BEST either
at its own capital cost or at the capital cost of the Corporation. The
Undertaking also looks after the maintenance, repairs and lighting
thereof on payment by the Corporation of the appropriate charges.
There are, therefore, two categories of street poles in the city viz. poles

809
installed at the capital cost of the Undertaking and poles installed at
the capital cost of the Municipal Corporation.
Charges are billed as per the schedule prepared by the DESL and
approved by the DGM(ES), which are based on the labour and material
charges with usual overheads of 10% and 150% on material and
labour respectively. For electricity consumption, the charges are
based on per lamp consumption depending upon the wattage. The
rates for electricity are adopted from the schedule of charges to be
levied in force.
In the case of poles installed at the capital cost of the Undertaking, in
addition to the above, capital charges worked out by the Accounts
Department are also levied.
Extent of labour and material as certified by the department required
for the job is taken as correct.
6.8.11.6 Schedule of charges for hire of conference hall and other
equipment.
i) Hall charges are fixed by the Management;
ii) The charges for air-conditioning, microphone and Projector hire
are fixed by the Civil Engineering Department. In these charges no
labour cost is included as labour is paid directly by the party
hiring the hall at the rates approved by Management.
6.8.12 Checking of B.R. Allocation Register with O.B.Memo:
After verification of OB Memos and certification of the Credit Head by
the AAA/cs., they are compared with entries made in the B.R.
Allocation Register of OAOB. The OAOB enters the OB Memo Number
and the amount under the proper credit head. Audit Clerks ensure
that the amount is entered under the proper credit head as shown on
the OB Memo.

6.8.13 Checking of monthly J.E. Advices received from OAOB:
OAOB prepares a monthly allocation statement of the amounts to be
credited to various accounts on the basis of the entries in the Bill
Receivable Register and Rent Register. On the strength of the
statement prepared by the OAOB, C.A. passes the J.E. raising the
necessary debit for Bill Receivable Account and credits to various
revenue accounts. This statement is checked monthly with the credit
heads as shown in the BR Registers and Rent Register in order to
ascertain that proper accounts are credited. The OAOB also initiates a
J.E. for squaring up amounts credited to Outward Bill Deposit
Account. Whenever deposits are obtained in advance for work to be
done for an outside party, they are in the first credited to OB Deposit
A/c. and later adjusted against actual charges. The J.E. is initiated to
debit the OB Deposit Account and credit the Bills Receivable Account.
In this J.E., OAOB includes other items of credit and debit as advised
by the departments, in respect of the BR Account. J.E. for rectification
of errors either in OAOB’s allocation statement or previous JE entries
is also included.
6.8.14 Bills Receivable Register and Rent Register of OAOB are scrutinized
to ensure that amounts are received within a reasonable period.
Whenever amounts are received in respect of our bills, entries of the
same are made in the Bills Receivable Register and Rent Register by
the OAOB against the relevant entry. Audit clerks scrutinize these
Registers every 3 months (quarterly) to ensure that recoveries in
respect of amounts due are made within a reasonable period. Cases
having large arrears are noted and reported to the department
concerned for necessary action.
6.8.15 Passenger Tax Bills on Reserved Buses:
Statutorily, the Undertaking pays Passenger Tax at 3.5% of the
810
earnings in case of reserved buses plied within the City Limits. This

811
Section maintains a Passenger Tax Register in which entries are made
chronologically of the OB Memo number and earnings of each Reserved
Bus. The Ticket & Cash Department prepares a payment voucher for
Passenger Tax to be remitted to Government. The bill is certified for
payment on the strength of the total earnings as recorded in the
Register.
6.8.16 Certification of recoveries made through refund bills:
This section certifies recoveries, in respect of outstanding
OB Memo, effected through Earnest Money Deposit, Security Deposit
and employees/officers’ Quarters Deposits. The recovery is certified on
the strength of outstanding OB Memo.
6.8.17 Scrutiny and check of Draft Committee Notes in respect of sale of
scrap materials:
This Section receives Draft Committee Notes from the Stores
Department for checking before they are forwarded to the GM. The
Draft/Committee Notes are generally for the following:-
1) Sanction of the Committee for sale of materials above
Rs.2,000/- but not exceeding Rs.1,00,000/- as required
under Section 460 Q (C) of the BMC Act.
2) Sanction of the Corporation for sale of material above
Rs.1,00,000/- as required under Section 460 Q(d).
3) Sanction of the Committee to waive any claims
outstanding, or to institute/compromise any suit made by
the Undertaking for recovering the cost from the party for
reselling the material at his risk and cost.

TICKET & CASH AUDIT SECTION
7.1 ESTABLISHMENT:
7.2 LOCATION:
The Audit Assistant (Ticket & Cash) is under the overall supervision
and control of the Internal Auditor. He is assisted in the routine work
of the Section by such number of Officers, Supervisors and Clerks as
sanctioned from time to time by the Management.
The Office of the AAT is located at Wadala and Audit Clerks are posted
at 25 depots on rotation basis for four months at a time.
7.3 RESPONSIBILITIES:
The AAT and his staff are responsible for –
1) verification of traffic earnings;
2) verification of the deposit of earnings into the State Bank of
India;
812
3) verification of the APF (AVOIDING PAYMENT OF FARE) and other
receipts passed by the Traffic, Ticket & Cash and other
departments situated at Depots and the Grainshop Receipts
passed by the Grainshop at Central;
4) verification of the Ticket Block Issues Register and the Balance
Book;

5) verification and proper accountal of blocks issued to Conductors
by Chowky Starters;
6) verification of the Imprest Register of the Ticket and Cash
Department and Traffic Department with vouchers and bills;
7) surprise verification of cash with the Ticket & Cash Department;
8) periodical stock verification of ticket blocks and
9) verification of Incentive Bonuses paid to Ticket & Cash, Traffic
and Engineering staff.
7.4 WORKING OF THE TICKET & CASH DEPARTMENT:
7.4.1 Functions:
The main functions of the Ticket and Cash Department are as under:-
1) Arranging for stocking and issue of Ticket Blocks to Conductors.
2) Counting and accounting cash realized by sale of tickets.
3) Depositing collections into the State Bank of India and other
Banks.
4) Working out Conductors’ accounts in respect of sale of tickets,
cash surrendered and shortages incurred by them.
5) Recovery of shortages incurred by cash clerks and conductors.
7.4.2 ORGANIZATION:
(a) H.O.(STC’s Office) deals with Establishment, Shorts, Statistics,
Material and Equipment and Passenger Refunds.
(b) Depots: (1) Colaba, (2) Backbay, (3) Mumbai Central, (4) Worli,
813
(5) Wadala, (6) Bandra, (7) Santacruz, (8)
Goregaon, (9) Oshiwara, (10), Malwani, (11) Poisar, (12)
Gorai, (13) Magathane, (14) Dindoshi, (15) Majas,
(16) Marol, (17) Dharavi, (18) Anik, (19)
Pratiksha Nagar, (20), Kurla, (21) Ghatkopar,
(22) Vikhroli, (23) Mulund, (24) Deonar and (25) Shivaji
Nagar.

814
(c) Central Cash Room at Wadala: The traffic collections received at
depots are brought, amalgamated and accounted for purposes of
banking.
7.4.3 WORK AT DEPOT:
The Ticket and Cash Department at depots works round the clock,
throughout the year. The main functions carried out at each depots
are as under:-
1) Indenting, Storing, Issue and Accounting of Tickets to
Conductors;
2) Issue and Accounting of Ticket blocks to Traffic Chowkies for use
on line;
3) Scrutinizing and counting cash deposited by Conductors;
4) Evaluating sale of tickets on Conductors’ Ticket Memo and
comparing and ascertaining the same;
5) Preparing Daily Traffic Receipt Books and Statistical Statements;
6) Compilation of shortages incurred by Conductors, issuing stand
off slips in respect of cumulative shortages of Rs.5/- and above
incurred by Conductors and accounting of returned deficiency
amounts paid by them and
7) Other incidental work such as (i) LTA Payment, (ii) P.F. Loans,
(iii) Medical Reimbursement less than Rs.10,000/-, (iv) Accident
Compensation, (v) Encashment of Leave.
7.4.4 SUB-SECTIONS AT THE DEPOT:
The functions as listed above are carried out by three sections viz. Safe,
Ticket and Accounts.
7.4.5 A) Safe Section:
The Scheme functions as under:-
1) A Conductor is provided with an imprest advance of
Rs.100/- and a Cloth purse as part of his equipment and
the same are retained by him during the tenure of his
service. A Bus Conductor is issued, at the commencement

815
of his duty, a Nylon bag together with his Ticket Box in lieu
of his attendance card.
2) At the end of his duty, a Conductor shows his
Ticket Box to Cash Writer for recording Closing Number
along with Valuation of Tickets and receives
acknowledgement on the Attendance Card, which is with
him for having deposited his earnings for the day from
Cash Writer.
B) Ticket Section:
The following main jobs are carried out in this Section:
1) Replacement of Ticket Blocks in the Ticket Boxes.
2) Writing of Ticket Memo and recording all fresh Ticket Blocks
issued in the Box A/c. Files.
3) Extending the same of tickets from the Boxes in Box Account
Files, with the computerized system.
4) Issuing and receiving Ticket boxes and Nylon cash bags to and
from Conductors.
5) Recording closing numbers on the ticket memo.
A Scheme known as ‘Ticket Box with the Conductor’ has been
implemented at all depots. The main features of the scheme are as
under:-
(i) Every Conductor is provided with a locker and a key for
the safe custody of the Ticket Box.
(ii) On the day fixed for the implementation of the Scheme,
Conductors detailed for duty are issued ticket boxes with
the Ticket Memo duly written before proceeding on line.
Conductors acknowledge receipt of the ticket
boxes as the boxes will from thereon remain permanently
in their custody.
(iii) The Conductor records closing numbers on the ticket
memo in ink and presents his ticket box to the Writer on
the Counter for recording the closing numbers in the
Ticket and Cash Records. The Conductor secures the
Ticket Box in the Locker.

816
(iv) On and from next working day, the Conductor before
proceeding on duty is issued a blank ticket memo against
his time card. The Conductor fills the Ticket Memo in ink.
(v) After writing the Memo, the Conductor demands additional
Ticket Blocks, if required, from the Writer. Entry of such
blocks are made on the Memo by the Counter Clerk.
C) Accounts Section:
Functions carried out are:
(a) Evaluation of Ticket Memo, showing sale of tickets
denomination-wise, after entering the closing number by
Cash Writers at the time of receiving earning from
Conductors’ is done on Computer, in order to confirm
short/excess, passengers’ balance, etc.
(b) Comparing the Sale of Tickets worked out on the Memo
with that worked out separately in the Box Account File.
(c) Writing of Daily Traffic Receipt Books, route-wise.
(d) Posting of shortages and excesses in the respective
Registers and issuing stand off slips.
(e) Receipting shortage amounts paid by Conductors and
sending short recovery advices to MAO.
(f) Compiling bonus amount payable to Conductors and Cash
Clerks.
(g) Providing and replenishing the change, imprest amount,
ticket blocks to various chowkies.
D) Other Important Jobs:
(1) Interim Relief Payment to Traffic staff for Accident
compensation.
(2) Advances to Transportation Engg. Department for
purchase of Bus spares.
(3) Collection of Sales proceeds and accounting sale of fare
tables etc.
(4) Petty payments below Rs.10,000/- to staff attached to
Depot.
(5) Collection of Proceeds of APF.

(6) Payment of P.F. Advances to Staff attached to depots.
817
(7) Payment forwards Monetary Assistance to the heirs of the
deceased staff members through the Representatives of the
respective department.
(8) Scrutinizing and accounting the cash received towards
Reservation of Buses.
(9) Disbursement of Maturity Payment of Postal Recurring
Deposit among the depot staff.
(10) Certifying Toll Tax Statements as per Trip Cards certified
on day-to-day basis.
(11) Checking of Ticket blocks returned by Conductors on
rotation and at the time of fare revision done to redundant
block.
7.4.6 FUNCTIONS AT CENTRAL CASH ROOM:
(1) Collection of Traffic Earning in kits from depots and returning
empty kits to depots.
(2) Scrutinizing and accounting Traffic earnings counted by
Writers at depots.
(3) Banking the day’s collection into the State Bank of India and
other Banks.
(4) Compilation of shortages incurred by Writers and detected by
the Reserve Bank of India.
(5) Maintenance of Imprest Cash.
7.5 AUDIT PROCEDURE:
The following procedure is followed in respect of Audit checks at each
Depot.
7.5.1 Conductors’ Memo with Window Cash Books:
The Audit Clerk checks these entries with the amounts receipted on
the Ticket Memo to ensure that correct amounts are deposited by the
Cash Clerk.

818
This work is done daily. However, amounts receipted on Sundays and
Bank Holidays, are verified with their corresponding entries in the
Receipt Books, on the following working day.
7.5.2 Window Cash Book Summary:
A Cash Book Summary is prepared daily detailing the name of Cash
Writer, Amount Receipted, Number of Service Tickets and Number of
Bus Coupons from the Window Cash Books. Thus summary which is
sent to the Head Office is checked with the Window Cash Books.
7.5.3 Checking continuity of Tickets sold:
In order to ensure that tickets are sold by each Conductor
continuously and that no ticket remains to be accounted for, the
closing ticket numbers of each denomination for the previous day are
compared with the opening ticket numbers of the next day, since the
job is done on test-wise, by Ticket Section, on computer.
7.5.4 Block Issue Register and Balance Book:
A record of the total stock, denomination-wise, received at each depot,
and the total blocks, denomination-wise, issued to each Conductor is
maintained in the Balance Book.
The Block Issues Register records the issues of Ticket Blocks issued to
each Conductor. The entries on the receipt side of the Balance Book
are checked from acknowledgement slips and those on the issue side
are checked from the total number of blocks issued as per the Block
Issue Register.
7.5.5 Perpetual Inventory:
A perpetual inventory, showing the stock position of tickets
denomination-wise on a particular day is maintained at each Depot.
The receipt side is checked from entries as per the Balance Book and

819
the issue side is checked with the total number of tickets sold as per
the Receipt Books Summary.
Adjustments made in respect of undercharges and overcharges are also
given effect to in the perpetual inventory.
7.5.6 Chowky Slips and Box Accounts Files:
Imprest stock of ticket blocks is maintained at all the Traffic Chowkies
for the convenience of Conductors who fall short of ticket blocks on
line. The Chowky Starter enters on the Chowky Slip the details as
regards Conductor Number, Block Number, Denomination, Depot etc.
on the Chowky Slip which is sent to the Ticket & Cash Department for
recouping the imprest stock.
To ensure that ticket blocks issued on line to Conductors are duly
accounted for, Chowky slips are checked with Box Account Files by
tracing blocks in the Box Account Files. Summary is being worked out
on computer.
7.5.7 Returned Deficiency:
A Register is maintained by the Ticket & Cash Department in which
entries are made day-to-day of shortages incurred by Conductors, from
Ticket Memo. To ensure that correct shortages have been entered in
the Register, the entries are checked from the shortage amount shown
on the Ticket Memo.
A Conductor is allowed to report on duty provided the total cumulative
shortage does not exceed Rs.5/-. When, however, the shortage amount
exceeds this limit a stand-off slip is issued by the Ticket & Cash
Department to Traffic Department and the Conductor cannot work till
he has paid in cash the shortage incurred by him. Receipts are passed
by the Ticket & Cash Department for shortage amounts paid. These
receipts are checked with the Returned Deficiency Register to ensure

820
the proper deposit of the amount. The advice for the total amount
received, which forwarded to H.O., is also checked.
7.5.8 Credit Slips, cancelled tickets and Suspended Box Registers:
Separate Registers are maintained to record particulars of credit slips,
cancelled tickets and suspended boxes. The entries in the Register are
checked with Credit Slips, cancelled tickets and the suspended ticket
boxes.
(i) Credit slips are issued to Conductors by Traffic Inspectors
for Tickets wrongly punched for which Conductors are not
charged.
(ii) Tickets are sometimes required to be cancelled as they are
printed wrongly, or torn etc.
(iii) Ticket Boxes are suspended by Traffic Inspectors due to
some dispute.
These are required for compilation of monthly statistics by Ticket &
Cash Department.
7.5.9 Cash Verification:
Physical verification of Cash collected by the Ticket and Cash
Department in respect of Traffic earnings, returned deficiency etc. and
balance on hand in respect of imprest advances is carried out on the
last working day of the Financial year as also periodically when
instructed by the Internal Auditor. Disbursements made out of the
imprest advances but not recouped are verified with relevant vouchers.
7.6 Audit procedure followed at H.O. Wadala:
The Audit procedure detailed above is followed at all the Depots.
However, the AAT and his staff carry out checks in respect of work

821
detailed below as carried out by Ticket & Cash Department at Wadala
(H.O.)
7.6.1 Cash Summary:
The Central Cash Room prepares a Cash Summary for Traffic earnings
collected by all depots, from Window Cash Book Summaries
incorporating therein the name of the depot, amount actually found in
the cash kits when counted, shortage or excess, if any, the number of
service tokens and bus coupons and the amount of bad coins, if any,
returned to the Cash Clerk. The Cash Summary is checked with the
Window Cash Book Summaries for all depots.
7.6.2 Deposit of earnings in the State Bank of India and other Banks:
The Cash Summary shows the amount as actually counted and
deposited into the State Bank of India and other Banks. The Bank-
Pay-in-Slips are to be verified to ensure that the earnings have been
properly banked.
7.6.3 Shortages / Bad Coins:
Shortages noticed by the Bank are made good immediately by the
Cashier of Central Cash Room from imprest cash and recovered from
the Cash Writers concerned through Paysheets. A bill is then initiated
to recoup amounts thus recovered and checked by Audit.
7.6.4 Checking Remittance Slips:
Remittance Slips are checked in respect of the following:
(i) Returned Deficiency:
A consolidated Remittance Slip is prepared by the Ticket & Cash
Department for remitting the total amount in respect of returned
deficiency collected at all depots. This is checked with advices of

822
amount collected (which are audited at depots) received from
each depot.
(ii) Avoiding Payment of Fare:
7.6.5 Control Registers:
7.6.6 Bills:
A consolidated Remittance Slip is prepared by the Traffic
Department for remitting the total amount in respect of APF
collected at all depots. This is checked with advices of amounts
collected (which are audited at depots) received from each depot.
Control Registers are maintained at Wadala (H.O.) in respect of receipts
and issues of ticket blocks and Misc. Receipt Books to all other depots.
Entries on the receipt side are checked with the indent from Stores and
issues are checked with acknowledgement slips from depots.
(a) Refund bills in respect of the following are certified for
payment:
(i) Passenger Refund.
(ii) Conductor’s Excess Refund.
(iii) Cash Writer’s Excess Refund.
These are certified on the strength of excess shown on Ticket Memo.
(b) Passenger Tax Bill: As per statutory provisions, 3.5% tax on traffic
earnings is paid to the State Government. Monthly bills initiated
by the Ticket & Cash Department are passed on the basis of
figures as recorded in the Monthly Earnings Register.
(c) Children Nutrition Surcharge Bill: As per statutory provisions a
surcharge of 15 Paise per ticket of Rs.3/- and above denomination
is collected and remitted to the State Government. This bill is also
passed on the basis of figures as per the Monthly Earnings
Register.
(d) Recoupment bills in respect of Conductors’ bag advances, Clerical
shortages recovered through Paysheets etc. are also checked.
(e) Entries made in the final bills of the Traffic Outdoor Staff in
respect of shortage recovery, etc. are certified.

(f)
823
Accident Department bills in respect of settlement of accident
Compensation claims.
(g) Certifying imprest bills of Building Department, DEMN, MRE,
along with departmental Register.
(h) Advance payment to the Welfare Department towards
(i)
hospitalization, medicines, etc. and also to Accident & Claims
Department towards casualty, etc.
Verification of Lost Property Register along with the Lost Property
Slips and Lost goods received from respective depot.
(j) Checking and verification of receipts books maintained for charges
collection from commuters towards Registration Charges, Storage
charges etc. on account of Lost Property.
(k) Attending Auction of items of semi perishable nature.
(l) Certifying the bills in respect of Assessment Tax, Way Leave fee,
Sewerage Charges paid to MCGM, BPT and M/s. Garrison
Engineering, initiated by Traffic Department.
(m) Certifying Imprest Cash bills initiated by Lost Property Section.
7.6.7 Monthly Earnings Register:
A Monthly Earnings Register, showing the total tickets sold in a month
denomination-wise, Conductors’ shortage/ excesses, Cash deposited,
Bus Coupons collected, is maintained at the Wadala (H.O.). The
particulars in respect of Cash deposited, Clerical shortages/excesses
and service tokens are checked from the Cash Summary Book.
Earnings in respect of Reservation of Buses, School Buses are checked
from advices from the Traffic Department. Adjustments effected for
undercharges/overcharges to Conductors are also reflected in the
Monthly Earnings Register.
7.6.8 Central Cash Room:
The following records maintained by the Central Cash Room are
checked:
(a) Main Imprest Register:- From this main imprest, sub imprests, for
change etc. are kept at the depots.
(b) Petty Cash Register.

824
(c) Miscellaneous Petty Cash Register:- Imprest maintained for
payment of Petty Cash Vouchers at Depots.
(d) Undertaking’s fake notes and Shortages Register:- The shortages
in respect of coins cut and shortages found by the Banks, are
entered in the Register and with sanction of the Committee, are
written off periodically.
(e) Receipts passed for shortages in respect of cash Clerks earnings
with the Remittance Slips.
7.6.9 Stock take of fake tickets:
In order to reconcile stock as shown in the Perpetual Inventory, stock
is taken denomination-wise of tickets on
days fixed in consultation with the STC. The ATCs of all depots
prepare stock sheets for a particular denomination, in which are
recorded the starting and ending numbers of tickets from the Ticket
Boxes.
These sheets are then checked with the entries of Ticket blocks in the
Ticket Memo. These sheets are then totalled to arrive at the total
number of tickets of a particular denomination. The stock at each
Traffic Chowky as per the Chowky Register is also added.
7.7 In addition to the work carried out at each Depot as detailed above, the
following items of work which do not relate to the Ticket and Cash
Department working, are also checked as a matter of administrative
convenience.
7.7.1 APF Receipts and Register:
Traffic Inspectors on line pass receipts for fine collected from
Passengers who have travelled without tickets, as per rules in force.
Amounts thus collected are deposited in the Traffic Division Offices
where receipts are passed and issued to traffic inspectors. An advice is
then prepared by the Traffic Divisional Offices for the total amount

825
received on account of APF and sent along with the Cash to Traffic
H.O., for onward deposit in the Cash Department. These advices are to
be checked with the receipts passed at the divisional offices.
A register known as ‘APF Register’ is also maintained and the entries
therein are checked as regards Receipt No., Date, Amount of Fine, etc.
7.7.2 Receipts with Remittance Slips:
Receipts passed by various departments such as Grainshops, Traffic
etc. situated in depots are checked with Remittance Slips to ensure
proper deposit of amount in the Cash Department as required under
Circular No. IA/74052/71-72 dated 15.3.72.
7.7.3 Imprest Register with Vouchers and Bills:
An imprest advance is maintained at each depot by the Ticket and
Cash Department for materials required to be cash purchased by
Depot Officers (Engineering). As and when materials are purchased,
bill vouchers are forwarded to the Ticket and Cash for recoupment.
These vouchers are checked with the Imprest Cash to verify the
disbursements.
Petty Cash Vouchers in favour of employees and P.F. advance and S.F.
Withdrawal bills are paid by the Ticket and Cash Department at each
depot. For this purpose, an imprest advance is maintained at the
Ticket & Cash Department (Wadala). Vouchers paid are checked with
the Imprest Register to verify the disbursements and subsequent
recoupment.
7.7.4 Checking of Bonus paid to the staff under various Incentive Bonus
Schemes:
Incentive Bonus Schemes for Traffic Outdoor Staff, Transportation
Engineering Staff and Cash Clerks / Writers of the Ticket and Cash
Department have been introduced and relevant Service Regulations

826
have been framed (For detailed Scheme in each case the relevant S.R.
may be referred).
The following statement shows the extent of checks applied on the
implementation of the various Incentive Bonus Schemes:
S.R.
Ref.No.
Staff covered Audit Checks Percentage
40/F Conductors 1)Earnings per Conductor.
2)The Percentage of bonus
payable on amounts in
excess of minimum control
limits fixed.
2)The Percentage of bonus
Test check.
payable on amounts in
excess of minimum control
limits fixed.

S.R.
Ref.No.
Staff covered Audit Checks Percentage
40/H Traffic Depot 1)Percentage of bonus payable Test checks
staff, Transp- based on loss of Kilometers. from time
ortationEng- to time.
ineering and
Maintenance
staff including
Engg. Supervisory
staff
(D.O. Eng.)
2)Calculations of bonus payable. 100%
3)Eligibility for bonus. 100%
4)Deductions of punishment and
absences.
100%
5)Bonus amount included in 10%
40/N Cash Clerks
Paysheet.
1)Amount counted by the 100%
and Cash Writers
of Ticket &
Clerks/Writers.
Cash
ment.Depart-
2)Bonus amount payable. 100%
3)Bonus amount included in 10%
40/O Transportation
Engineering
Paysheet.
1)As per norms. 100%
Repairs and
Maintenance
staff.
2)Staff allocation at Depots. Random
sample.
40/P Transportation 1)On the basis of percentage of 100%
Engineering bonus payable worked out by
staff (Bus the Work Study Section, the
Workshop) amount payable is checked.
2)Amount included in Paysheet. 10%
Bus Drivers 1)Trip cards for computation of
Special Allowance
2)Calculation of allowance
payable.
3)Eligibility of allowance.
4)Deductions for punish-ment and
absence
Test check.
827

S.R.
Ref.No.
Staff covered Audit Checks Percentage
Inspectors, Spe-cial
Inspectors, Accident
Inspe-ctors and Enquiry
Inspectors.
5)Payment included in
Paysheet (checked
by Establishment
Audit)
1)Amount collected for
avoidance of bus
fare.
100%
2)Calculation of bonus
payable.
100%
3)Eligibility of bonus. 100%
4)Deductions for 100%
punish-ment
absence.
and
5)Checking
Bonus.
of KMPL 100%
7.2.5 Conductors/Drivers 1) Previous Five years
Spotless records.
100%
2) Attendance, Work,
Conduct.
100%
Accident
Free
Reward
Drivers 1) Every year. 100%
2) Scrutiny of last 10
years
100%
Accident
Records in-
Free
cluding
Offences.
Police
828

8.1 Establishment:
CONSUMERS AUDIT SECTION
The Consumers Department is divided into two zones, South and
North. Accordingly, the work of auditing of this department is similarly
bifurcated and each of the two wings of Consumers Audit is placed in
the charge of one Sr. Audit Assistant at North and one Audit Assistant
at South, who are placed under the overall supervision and control of
the Deputy Internal Auditor.
The Sr. Audit Assistant (North) is assisted by 2 Supervisors and 12
Clerks and the Audit Assistant (South) is assisted by 2 Supervisors and
12 Clerks.
8.2. Objectives:
The objectives of the Sr. Audit Assistant (North) and Audit Assistant
(South) and their staff in the Consumers Audit Section are to ensure
that –
829
(a) National Cash Registers are read daily; that amounts are
certified on Remittance Challans of each respective Cash
Counter Clerk and that continuity of serial number of the
receipts is maintained;
(b) Bill Collectors of Counters on Mobile Cash Van, sent for
collection of electric supply receipts submit cash and receipt
books daily for verification;
(c) Meter Reading Files are scrutinized and a test check is carried
out as regards correctness of units charged, rate applied, meter
rent charged, rate of Electricity Duty levied and charges
recovered for the period meter was found defective, etc.;
(d) Banks authorized to collect electric supply receipts submit
receipts weekly and audit rolls daily for verification and that
continuity of serial numbers of receipts is maintained;

830
(e) Bills in favour of banks making collection of electric supply
receipts for service charges and revenue stamps used by them
are in order;
(f) Consumers Deposit Registers are checked with duplicate copies
of receipts;
(g) Ledgers in respect of Temporary Illuminations are checked as
regards units consumed, rate consumed, rate applied, Electricity
Duty levied, meter rent charged etc.;
(h) Bills in respect of refund of Consumers Deposits, including
power pool deposits, payment of electricity duty to Government,
recoupment of imprest on account of use of revenue stamps are
in order;
(i) Electricity Duty collected on behalf of the Government is paid
within the stipulated period as per statutory provisions to avoid
penal interest;
(j) Stock of receipt books issued to Bill Collectors, Banks, Mobile
Cash Van Drivers, etc. and with the Consumers Department is
periodically verified and that
(k) CONTRA Accounts and Agreemental Accounts are checked.
8.3 Responsibilities:-
The Sr. Audit Assistant and Audit Assistant North and South and their
staff are responsible for the following:
(a) Scrutiny of Meter Reading Folios in respect of meter rent, tariff,
duty, classification of premises, differencing of units, amendment
of accounts, size of meters, low consumption, stopped meters
damaged meters, etc.
(b) Checking of Hand Receipts passed by Banks, Cash Counter
Clerks, Mobile Cash Van Collector to compare amounts on
receipts and audit rolls, to ensure that each receipt is complete
as regards date, signature, revenue stamp and that any change
is authenticated and to check continuity of serial numbers and
the number of total receipts passed and revenue stamps used.
(c) Change of Name and Deposits receipts passed by the Consumers
and Services Departments are checked with the Cash Remittance
Slips Register and also checked for date, signature, amounts in
words and figures etc. and with the Deposits Register.

831
(d) Cheques removed from drop boxes (at cash counters) are handed
over to Consumers Departments getting acknowledgement for
the receipts.
(e) Revenue Stamp Register is checked to verify the number of
revenue Stamps used in receipting by the Consumers
Department at the time of checking recoupment bills of Revenue
Stamps Imprest Cash.
(f) Completed Receipt Books Registers are checked with the Receipt
Register to ensure that continuity of serial numbers is
maintained, that receipt books are issued in consecutive order
and that starting and closing numbers correspond with date of
issue and completion.
(g) Temporary Illuminations Deposits and Security Deposits refund
bills are checked with the Deposit Register, Interest Registers,
Outstandings and Outstanding Creditors Registers in respect of
interest etc.
(h) Prepaid meter deposits are verified with the Register maintained
by the Consumers Department.
In a similar manner, also recoupment bills in favour of the
SCS/SCN are also checked in the South & North in respect of
Temporary Illuminations Deposits paid in cash.
(i) Machine readings of National Cash Registers at various counters
of the Consumers Department are taken and these are certified
on Remittance Challans after which the machines are set at
“Zero”.
(j) Temporary Illumination Accounts are checked as regards
differencing and statements are checked as regards meter
numbers, tariff, etc. as on the bills.
(k) Statement of Outward Bills Deposit Amounts credited to Electric
Supply Debtors’ Account is verified for adjustment of refunds
due and credit to each individual account.
(l) Bills in favour of Banks for recoupment of amounts expended for
revenue stamps used by them are checked with the Register
maintained by Audit to reconcile with the total number of stamps
used.
(m) Outstanding Creditors’ Refund Bills are checked to ensure that
correct outstanding credit created is refunded to the correct
party.

832
(n) Agreemental Bills are compared with meter reading files to check
KVA charge, minimum KVA charge, unit charge, fuel adjustment
charge, short-fall in minimum annual units consumption and
reading charges.
(o) (i) The Disconnection Book for Non-payment and Non-
Occupation Register is scrutinized to ensure that every
disconnected account is either re-connected or in respect of
which the meter is removed.
(ii) Disconnection Register is checked to ensure that, accumulation
of arrears for more than 3 months are reported.
(p) Meter connection fees and service cable charges are compared
with receipts books to ensure that every receipt passed is
accounted for in the Books of Account.
(q) Connection Order Register of the Services Department is
scrutinized to ensure that every connection order is properly
dealt with and where meters are connected, advice is sent to the
Consumers Department to ensure regular submission of Electric
Supply bills.
(r) The Connection Order Register of the Consumers Department is
scrutinized and where accounts have not yet been opened, the
same are reported for timely action for purposes of electric
supply billing.
(s) Disconnected Receipts are verified with the Disconnected Ledger
to ensure that all amounts received against outstanding debits
are entered in the Disconnected Consumers Ledger Register.
(t) The Disconnected Receipts Register is compared with the
Suspense Register to ensure that amounts received in excess of
outstanding debits are posted in the latter register.
(u) The Disconnection Receipts Register is compared with the Bad
Debts Register to ensure that amounts received against Bad
Debts are first entered in the former register.
(v) The Suspense Register is scrutinized to trace accounts and post
these amounts to these accounts to avoid unnecessary postings
in this register.
(w) The Duty Exemption Register is compared with the listing to
ensure that all units appearing in the Electricity Duty Exemption
Register appear in the latter.

833
(x) Bills in arrears are checked to ensure that no account is in
arrears for more than 3 months.
(y) The Outstanding Credit Register is checked to ensure that
outstandings credited in Ledgers are transferred in this Register.
(z) Government Electricity Duty Bill is checked to ensure that duty
is paid on all units billed in the billing month after verifying the
summaries of all cycles.
(aa) Entries in the Statistical Register are verified to ensure the
correctness of earnings for sale of electrical energy.
(bb) Adjustments and allowances are verified by checking Credit
Notes passed for Rs.100/- and over by scrutiny of papers in
connection with incorrect application of tariff, overposting,
incorrect duty, etc.
(cc) The Disconnected Consumers Ledger and the Credit Adjustment
Registers are compared to ensure that amounts are transferred
to the correct account where the party has more than one
account.
(dd) The Deposits Adjustment Register is compared with the
Temporary Illumination Ledger to ensure that all adjustments
made against deposits in the Temporary Illumination Ledger and
Disconnected Ledger are checked with the Deposit Adjustment
Register.
(ee) The Credit Notes Register is checked for different amounts under
different heads.
(ff) Interest calculations on Consumers’ Deposits are checked.
Besides the above, in addition to the Sr. Audit Assistant and Audit
Assistant North & South and their staff are also responsible for the
following:-
(a) The Revenue Stamps Register of the Services Department, North,
is checked for number of Revenue Stamps used for passing hand
receipts.
(b) Refund Bills of the Service Department, North, are checked with
the various particulars entered in different registers in the
Services Department.

834
(c) Bills initiated by the Correspondence Department, North, are
checked with various documents in respect of recoupment of
Revenue Stamps, Franking Machines, Imprest Cash, etc.
(d) The Dishonoured Cheques Register of the Cash Department,
North, and the Consumers Department, North, are checked to
ascertain that amounts are realized for cheques dishonoured.
(e) The Shortage and Excess Registers are checked with Cash
Challans to ascertain posting of correct amounts in respective
Registers and recoveries of shortages from the employees
concerned.
(f) The Bank Reconciliation Statement, monthwise, is checked with
the records of the Cash Department, State Bank of India, etc.
(g) Cash Receipt Books of departments at Dadar are checked with
the Cash Remittance Slips Register.
(h) Electricity bills initiated by departments at Dadar payable to the
M/s. Reliance Electric Energy Ltd. are verified from records
maintained there and then released for payment.
(i) Locker Deposit Refunds, Workmen’s Compensation Relief Bills of
the Transportation Engineering Department and Imprest
Recoupment Bills of all departments at Dadar are verified from
the various registers maintained there.
8.4 PROCEDURE IN THE UNDERTAKING
Working of the Consumers Department:
The Distribution and Commercial Department receive requisitions
submitted as per Electricity Act, 2003, for laying new Electric Supply
Lines, connections, reconnections, change of service line, meters, etc.
However, the Electricity Act 2003, is introduced by repealing earlier
Act.
When submitting a requisition the intending consumer pays a
registration fee which is non-refundable. The fees
for requisition, connection, reconnection, etc. are charged as stated in
the Conditions of Supply approved by Government. Following
investigations by the inspectoral staff, the department informs the
intending consumer in writing stating the requirements required to be

835
fulfilled. On compliance and payment of requisite connection
fees/cable charges, the meters are installed. Before connection of
Supply, however, the wiring etc. in the premises of the consumer is
inspected and connection is not given, if there are any defects or the
installation does not comply with Electricity Rules.
When meters are installed, their particulars are indicated in the
Connection Order Register. On connecting the supply, necessary entry
is made and the duplicate connection order is sent to the Consumers
Department for opening an account for billing purposes.
8.4.1 New Connections:
On receipt of a connection order, the Consumers Department opens an
account in each case. This is done in the New Accounts Section. An
account number is allocated according to the area where the new
Supply has been connected. On opening an account, the Section
notes the account numbers against the connection order noted in the
Connection Order Register maintained by it.
The duplicate copy of the Connection Order, incorporating therein the
new account number, is sent to the Distribution and Commercial
Department and a note of the same is made against the Connection
Order in their Register. Once the account number is allocated, the
EDPM is advised to feed this new data into the Master File for purpose
of Computer Billing.
8.4.2 Reading Files:
After opening a reading folio for a new account, meters are read
by a Meter Reader every month or alternate month as the case
may be. He reads the meter, notes down the present readings to
arrive at the actual units consumed. If for any reason he is not
able to read a meter he submits his report to his department.

8.4.3 Ledgers:
836
Such meters are not billed till actual reading is brought by the
Inspectors.
On the basis of readings brought by Meter Readers, bills are
prepared on the computer, which also issues exception reports
for High/Low/Nil and abnormal consumption to the Consumers
Department for investigation. These exception reports are
investigated and returned to the EDPM. The computerized ledger
is sent by the EDPM to the Consumers Department.
8.4.4 Despatch of Bills:
Prepared bills are sent to the Outdoor Section for delivery
through Messengers or to the Correspondence Department for
delivery by post.
8.4.5 Disconnection of Supply:
Consumers in arrears who have not paid amounts due are
disconnected for non-payment as provided for under the
Electricity Act 2003 and particulars of such disconnected
accounts are noted in the Disconnection Book. If the Consumer
does not pay the outstanding amount within 15 days, the meter
should be removed. The progress in these cases as to whether
they have been reconnected on payment of arrears and the
reconnection fees in force (Rs.20/- for Residential and Rs.50/for
commercial per meter) is checked and removal of the meters
in cases of non-payment is noted in the Register subsequently.
The accounts for which meters are removed for non-occupation of
premises are noted in the Disconnection Book for non-occupation.
8.4.6 Recovery of Outstanding amounts:
When meters are removed, meter removal advices are received
from the Distribution and Commercial Department. The
Consumers Department prepares outstanding debit slips for

837
arrears, if any, or outstanding credit slips for credit lying to
the Consumers Account.
Necessary entries are made in the Disconnected Consumers
Ledger (DCL) or the Outstanding Credit Register as the case may
be. Deposits paid by consumers are refunded after adjusting
recoveries, if any.
Recovery, if any, after adjusting deposit / interest is carried out
by our outdoor staff. When it is not possible to recover
outstanding amounts by direct approach, pleader’s notices are
sent and yet when payment is not forthcoming legal proceedings
in a Court of Law are initiated with prior approval of the BEST
Committee as provided for in Section 517 (1) (h) of the Mumbai
Municipal Corporation Act, 1888.
Irrecoverable amounts are written off as bad debts after 3 years
with the sanction of the BEST Committee and entered in the Bad
Debts Register. Even then, efforts, are made to recover amounts
written off as bad debts.
Unclaimed Outstanding Credits are transferred to Revenue
Account after 3 years.
8.4.7 Receipts of Electricity Bills:
Payments are received in cash or by cheques at the various cash
counters or through Bank and / or post. A facility is provided
for consumers to drop cheques into boxes provided for the
purpose at each cash counter. Receipts are passed later at H.O.
and sent to the respective Consumers by post.
The Correspondence Department lists out cheques received by
post and send them to the Consumers Department for passing
receipts. Receipts passed are indicated in the list and are
submitted to Audit for verification.

Payment is also collected by some Banks authorized to collect on
our behalf. These Banks deposit the amount so collected once a
week to our current account with the State Bank of India after
retaining the requisite minimum balance.
The Post Offices are also authorized to collect payments towards
Electricity Bills on behalf of the Undertaking and the collections
made by the Post Offices are deposited with the Undertaking on
daily basis after deducting commission. The amount collected by
the Post Offices will be deposited in BEST A/c. on 3rd day from
the date of collection.
8.4.8 Deposit of the Collections in Cash Department:
Cash Counter Clerks and Bill Collectors prepare Remittance
Challans duly certified by Audit for amounts to be deposited,
and deposit their cash collections in the Cash Department on the
same day. Any shortage or excess noted in the Remittance
Challans is incorporated in the respective registers for
subsequent action and recovery of shortage is to be made good
by the concerned Counter Clerks within 3 days.
A consolidated Remittance Slip, incorporating therein the
amounts to be deposited, shortages or excesses for all Cash
Counters is prepared and forwarded to the Cash Department for
certification.
8.4.9 Monthly Summaries:
838
Monthly Summaries for each billing month are prepare to arrive
at the total amount, total tariff-wise units, total units under each
Duty Part, total meter rent, total amount of duty, etc. billed in
that month and the Chief Accountant is advised accordingly. For
this purpose, in the first instance, cycle-wise summaries are

839
prepared from the ledger summaries and then a consolidated
summary incorporating all cycles is prepared.
Electricity Duty and exemption from it is on the basis of
the Electricity Duty Act 1958 and also ruling given by the
Electrical Inspection Authority. Total duty is paid to the
Government as arrived at from the total duty billed with
deductions of duty in respect of credit notes and other
adjustments.
8.4.10 Annual Reconciliation Statements:
The Consumers Department reconciles balance as per Ledgers as
on 31st March with the figures of the Accounts Department in
respect of Electric Supply Debtors’ Account. In addition, the
following annual advices are sent to the Chief Accountant.
1) Balance amount in respect of Consumers Deposits.
2) Interest accrued on deposits.
3) Adjustment against Consumers Deposits.
4) Adjustment of Interest on deposits.
5) Balance in respect of Outstanding Credit Interest.
6) Outstanding Credit Interest transferred to Revenue.
7) Deposit Interest Reconciliation.
8) Electricity Duty Reconciliation.
9) Closing Balance as per Outstanding Credit Register.
10) Closing Balance of Suspense Register.
11) Reconciliation Statement of Bank Receivers Excess.
12) Journal Entry regarding recovery of Bad Debts.
13) Reconciliation of Balances with banks authorized to receive
payments.
8.5 Location & Organization:
The Consumers Department is divided into two Zones viz. South
& North and subdivided in to 9 wards based on area of
Municipal Ward. The Office of the Consumers Department

840
(South) is situated at Electric House, Colaba, and that of the
Consumers Department (North) at Tilak Road, Dadar.
8.6 Functions:
The Sr. Audit Assistant in both the zones and their staff check the
following:
Daily items:
1) Hand written receipts.
2) Readings as registered on the National Register at various Cash
Counters. These are certified on Remittance Challans of each
respective cash counter Clerk and it is ensured that the
continuity of serial numbers of the receipts is maintained.
3) Completed Hand Receipts Books.
4) Differencing and comparing of units consumed.
5) Checking of receipts posted in ledgers.
6) Checking of receipts prepared by postal authorities.
Weekly items:
1) Temporary Illumination cases.
2) Outstanding Debit Slips.
3) Unposted Receipts Register.
4) Test Check of number of months shown as arrears in the
ledgers.
Monthly items:
1) Deposit Register.
2) Deposit Adjustment Register.
3) Adjustment and Allowances Registers and Credit Notes.
4) Outstanding Credit Slips.
5) Disconnected Consumers Ledger Receipt Book.
6) Disconnected Consumers Ledger Register.
7) Disconnected Consumers Ledger to Current Book.
8) Disconnection Book for Non-payment.

9) Disconnection Book for Non-occupation.
10) Meters installed but not Connected Advices.
11) Connection Slip Registers of the Consumers and Distribution
and Commercial Departments.
12) Connection Slip with Reading Folios.
13) Agreemental Bills.
14) Contra Accounts.
15) Electricity Duty Exemptions.
16) Monthly Summaries.
17) Electricity Duty Statement.
18) Revenue Stamp Bills of the Consumers Department.
19) Test check of dishonoured cheques – delay in realization.
Items checked as and when submitted:
1) Cancelled Receipt Register.
2) Wrong Receipt Register.
3) Consumers Department Refund Bills.
Half-yearly items:
1) Stock of Receipt Books.
Annual items:
1) Reconciliation of Electric Suppliers’ Debtors’ Account.
2) Reconciliation of Balance of Consumers Deposit.
3) Interest accrued on deposits.
4) Adjustment of Consumers Deposit.
5) Adjustment of Interest.
6) Balance in respect of Outstanding Credit Interest.
7) Outstanding Credit Interest transferred to Revenue.
8) Deposit Interest Reconciliation.
9) Electricity Duty Reconciliation.
10) Closing Balance as per the Outstanding Credit Register.
11) Closing Balance of Unposted Receipts Register.
841

8.7 Procedure:
12) Reconciliation Statement of Bank Receivers Excess.
13) Journal Entry regarding Low Charges.
14) Reconciliation of Balances with Banks authorized to receive
payments.
15) Reconciliation of balances with Post Offices authorized to receive
payments.
8.7.1 Test Check of Differencing and comparing of units consumed.
A) Differencing.
1) Commercial and Special Accounts
Including Government Accounts.
2) Residential Accounts.
B) Comparing (Posting in Ledgers)
1) Commercial and Special Accounts.
2) Residential Accounts.
C) Comparing the units consumed and bills prepared for
Agreemental Consumers (100%).
This audit is carried out every month according to a programme drawn
in advance and work is carried out daily depending on the availability
of reading files and ledgers. Differencing means substracting the
previous reading from the present reading (i.e. the reading shown in
the month for which checking is to be carried out) to verify that units
billed as shown on reading folios are in order. After differencing the
same are compared with the
ledgers to ensure that the correct number of units are charged at the
correct tariff.
Under Section 128 (1)(b) of the Mumbai Municipal Corporation Act, the
Corporation approves charges to be levied by the Undertaking in the
next official year. Tariffs for electricity are approved by the Committee
842
and Corporation as required under Section 460-I of the Mumbai

843
Municipal Corporation Act and also apaproval of MERC is required for
rate of tariff to be charged to consumer. Tariffs charged vary according
to the purpose for which electricity is used. There are different tariffs
for residential, commercial, premises used by religious, charitable and
educational instructions, hospitals, etc. For details of tariffs to be
charged, the schedule of charges in force may be referred to.
While comparing the ledger with meter reading files for ascertaining
that correct units have been billed at electricity duty as shown on the
reading folios are correctly charged and included in the Ledgers.
8.7.2 Checking of Hand written receipts passed by Mobile Van
Collectors.
Hand written Receipts are passed by –
1) Clerk posted at Mobile Van.
2) Receipts passed by Bill Collector of Consumers Department.
3) Banks authorized to receipt Electricity Bills on our behalf.
4) Post offices authorized to collect Electricity Bills on our behalf.
In the case of Bill Collectors, receipts are checked with Cash Books and
in the case of Mobile Van Clerk and Banks receipts are checked with
the Audit Roll to ascertain that the total amount due to be deposited
and also to check that continuity of serial numbers is maintained.
While checking hand receipts, the following details are verified for their
correctness.
1) Amount in words and figures;
2) Date;
3) Receiver’s Signature;
4) That double coated carbon paper is used;
5) Correct amounts are recorded in the Cash/Book/Audit Roll;
6) Receipts are passed in serial order;

844
7) That any addition / alteration in a receipt is duly authenticated
by the competent authority;
8) That continuity of serial numbers is maintained.
8.7.3 Checking receipts passed for remittances received by post:
Cheques for payment of Electricity bills received by post are listed in the
Correspondence Department for passing receipts. The Consumers Department passes
receipts immediately and these are verified with the list to ascertain that they are for
the Correct amounts and are passed for all payments received. If no receipt is passed
within two working days, the amount is transferred to the Remittance Held Over
Register as required in terms of Circular No. CAO/8434/51-52 dtd. 2.7.1951.
The Undertaking has authorized post offices to collect Electricity Bills payment by
Cash / Cheques etc. and the same are to be remitted to the Undertaking on next
working day after deducting their commission at the rate of Rs.5/- per receipt as per
BCR 77 dtd. 2.6.05
8.7.3.1 Checking of Statement of collections by the Banks
authorized to receipt E.S. Bills.
As a matter of public convenience, certain banks with the approval of
the B.E.S.T. Committee are authorized to receipt E.S. bill on our
behalf. These banks are paid service charges on the basis of the
number of receipts passed by them during a month at the rate fixed
per receipt with a minimum of a fixed amount as per contract.
Banks so authorized, are required to daily submit the Audit Roll along
with receipt stubs and the Bank advice regarding total collection for a
day. In the case of hand receipts, these are checked with the Audit
Roll by the Consumers Audit staff and it is ensured that the amount of
Bank advice corresponds to the total amount as per the Audit roll.
On the strength of these advices, entries are made on the credit side of
the Bank Register maintained by the Cash Department for each bank.
These entries in the Registers
are checked with the Bank advices as well as the Bank Pass Book.

845
As per terms of the contract, Banks are required to transfer amounts
lying to our credit in the Bank Pass Book, to our main current account
with the State Bank of India, at the close of each week after retaining a
minimum balance of Rs1,000/-. Entries regarding the transfers of
amounts are checked with the Pass Books of both the banks and the
Bank Register.
The Consumers Department, on the strength of the Audit Rolls,
prepares a weekly statement of collections for each bank which is
forwarded to the Chief Accountant of which a copy is endorsed to
Audit. The particulars regarding number of receipts passed, number of
revenue stamps used, and the total amount collected are shown date-
wise in these statements. Audit clerks are required to check these
particulars from the Audit rolls.
8.7.4 Verification of readings as registered on National Cash Registers at
various Receiving Centres:
National Cash Registers are provided at all cash receiving centres for issuing receipts.
These machines also record the total amount receipted and the total number of receipts
passed. Audit clerk operates the key, read the total recorded by the machine and the
total number of receipts passed, and set these figures to Zero. They also note in their
diaries the particulars and certify the total amount to be deposited as recorded in the
Remittance Challans prepared by the Cash Clerks.
The Audit Clerk ensures that receipts printed on the Audit Roll are in serial order. Any
skipping or repetition of Receipt Numbers is reported. The totals are carefully noted as
these forms the basis for certification of remittance challans and for working out
shortages / excesses.
8.7.5 Checking of completed Receipt Books:
Receipt Books received by the Consumers Department against indents are in serial
order. The receipt books are in triplicate and contain 25 receipts and 100 receipts in
case of Bill Collectors and Banks respectively. The receipt books are entered in the
Receipt Book Issue Register serially and the serial numbers are checked by Audit to
ensure that all receipt books are accounted for. The person to whom a book is issued
initials against the particular book number. The date of issue is noted. When the
book is completed, its completion date is entered and the completed receipt book along
with the Issue Register is sent to Audit for verification.

While checking completed receipt book with the Issue Register, the Audit Clerk
ensures that the completed receipt Book does not contain any unused receipt. He, then,
checks the date of completion against the book number as noted in the Register.
Once a month, the Issue Register is scrutinized to check whether any receipt book has
remained incomplete for over 3 months. If so, the matter is taken up with the
department to have the book transferred and get it completed. This is done to avoid the
possibility of losing track of such unused / partly used books which may fall into
wrong hands or otherwise be misused.
8.7.6 Checking of Posting of Receipts in the Ledgers:
To ensure that amounts receipted are correctly credited to proper accounts, receipt
stubs are compared with their postings in the Ledgers against appropriate accounts. As
the work involved is voluminous and as the Consumers Department itself exercises
departmental control by reconciling total payments posted in the Ledgers with the
monthly figures of the Receipt Section, a test check is carried out.
8.7.7 Temporary Illumination Accounts:
Temporary connections are given by the Distribution and Commercial Department for
–
1) Purely temporarily illumination in the case of marriages, social
gatherings, exhibitions, tile polishing, etc.
846
2) Industrial premises during the initial period when ‘No Objection’
Certificate from Competent Authority is awaited. The temporary
supply is connected after initial payment of (1) Meter connection
fee – as per conditions of supply (2) Security Deposit on the basis
of connected load mentioned in the conditions of supply.
Tariff is charged as per the existing schedule of charges approved by
the Committee, Corporation and MERC. Meter Rent is charged as
mentioned in the conditions of Supply and Duty is levied as mentioned
in Part ‘E’ of the Schedule of Bombay Electricity Duty Act 1958.
To check Temporary Illumination Accounts, the following particulars
are checked in the Temporary Illumination Ledgers from the
connection order.
(a) Name of the Consumer.

(b) Class of premises and purpose of supply.
(c) Connected load.
(d) Security Deposit.
(e) Meter Number, size of meter and meter rent.
(f) Dates of installation and connection of meter.
(g) Initial reading of meter.
(h) Tariff.
Dates of disconnection and removal of Meter and incoming reading are
also checked from the Meter Removal Slip.
8.7.8 Checking of Outstanding Debit Slips:
A consumer whose supply is disconnected and whose meter is not reconnected is
required to clear his arrears within 15 days. On failing to do so, a meter removal
advice is sent by Consumers Department to the Distribution and Commercial
Department, An Outstanding Debit Slip is prepared for the amount shown as arrears in
the ledger and simultaneously a ‘Final Bill’ incorporating this amount is sent to the
party.
847
(i) Arrears is created within one month of the receipt of meter
removal advice;
(ii) Outdoor staff of the Consumers Department make efforts
within a period of 15 days from the date of creation of Arrears
for recovery of Arrears and they return the papers to the
Recovery Clerk;
(iii) Arrears Recovery Clerk thereafter pursues recovery by an
official letter followed by a final notice;
(iv) In all cases, which are not settled within a period of 3
months after creation of Arrears, Notices are sent in cases,
where major Arrears amounts is involved. If there is no
response within reasonable time after the notice of such
cases, where major arrears amount is involved, these
cases are put up to the BEST Committee for their approval
to file suits in a Court of Law as required under Section
517(1)(h) of the Mumbai Municipal Corporation Act.
Outstanding Debit Slips are verified with the Disconnected Consumer
Ledgers. While verifying, attention is particularly paid to ensure that
there is no delay in disconnection of supply or delay in creation of

848
arrears, as these delays hamper work of recovering arrears amounts.
Any case, where such delay is noticed is brought to the notice of the
Consumers Department.
8.7.9 Checking of Unposted Receipts Register (Suspense Register:
This Register is also known as ‘Suspense Register’ in which following payments are
posted:
i) Cases where payment stubs do not have full particulars of
account number, name and address or both due to major
portion having been cut out by the NCR Machines.
ii) The account number and name differs.
iii) Payments by Government/Municipal bodies where
allocations are not submitted or are incomplete or
incorrectly prepared.
iv) Payment stubs pertaining to the other zone of the
Consumers Department wrongly sorted out and thus
delayed.
v) Receipts passed for electricity bills of Reliance Energy Ltd.
at our Cash Counters.
vi) Excess payments in respect of Outstanding recoveries.
vii) Payment received against claims of amendment of bills for
tampered meter, direct supply noticed, stopped / defective
meter cases.
The particulars entered in the Register are verified with receipt stubs
submitted to Audit.
A test check is made every month to ensure that correct particulars
have been obtained wherever possible and payments posted in the
Ledger after investigations are carried out by the Consumers
Department.
Amounts which remain outstanding and unclaimed are transferred to
Revenue Account after 3 years.

849
8.7.10 Test check on number of months shown as arrears on the Ledgers:
The ledgers are test checked every week to ensure that the numbers of months shown
as arrears are commensurate as compared with the arrears and the monthly average bill
amount. Doubtful cases are reported to the Consumers Department for confirmation.
8.7.11 Agreemental Account: 100%: Electricity supplied to Defence
Establishments and also Agreemental consumers is billed separately
and monthly bills are prepared. The statements are checked with the
reading folios to verify the units charged to Agreemental Account.
8.7.12 Checking of Consumers Deposit Register with Receipts:
Due to introduction of Electricity Act 2003, the Supply Code has come into existence
from 20.1.2005, which is approved by the Government of Maharashtra. As per Clause
11.2, the amount of Security Deposit shall be equivalent of average of 12 months of
billing or billing cycle period, whichever is lesser. For the purpose of determining the
average billing, the average of billing to the consumer for last 12 months shall be
considered. In case where the supply is for shorter period, the average of billing of
such shorter period shall be considered.
The revised rate of Security Deposit is as under:-
(a) Amount equivalent to one month bill, based on average of 12
months consumption.
(b) In case of new consumer deposit is obtained based on connected
load. The rate of connected load approved by MERC.
(c) Agreemental and Electronic account deposit is obtained
equivalent to one month’s billing amount is derived considering
12 months average, in case of new consumers the deposit
amount is decided on the basis of connected load and as per the
rate approved by MERC.
(d) All other categories of consumers, Security Deposit amount will
be equivalent to two months of average bill amount, since the
billing is done after every two months.
As per clause 11.10 of Supply Code, the consumer having consumption
of Electricity not less than 1,00,000 units per month and no

850
undisputed sums payable to the Licensee may have option of
depositing Security by way of cash, irrecoverable Letter of Credit or
unconditional Bank Guarantee issued by Scheduled/Commercial
Bank. The documents like L/C or Bank Guarantee is to be kept in
Cash Department for safe keeping. However, timely renewal of these
documents will be done by respective Consumers Department.
As a matter of administrative convenience, Consumers Department
maintains Registers.
1) for recording deposits obtained against prompt payment of
electricity bills which carry interest and
2) for recording deposits in respect of temporary illumination and
deposits against reinstatement of excavated trenches, which do
not carry any interest.
Audit Clerks verify from office copies of deposit receipts that the
following particulars as entered in the Deposit Registers are correct.
1) Receipt Number.
2) Date of Deposit.
3) Name of the Consumer and
4) The amount deposited.
These particulars are checked carefully as the Deposit Registers are the
primary records from which deposit refund bills are initiated and
through which also they are released for payment.
8.7.13 Checking of Consumers Deposit and other Refund Bills:
The following types of deposit refund bills are certified for payment by this Section.
8.7.13.1 Consumers Deposit Refund Bills:
The bill for refund of deposit obtained against regular payment for electric supply is
initiated by the Consumers Department when the account is closed or a change of
name is effected. The original deposit receipt is discharged by the party by signing on
the reverse and ‘Discharge Regular’ certificate is attested by a responsible officer of
the Consumers Department after verifying the signature with the specimen signature

851
card. In case of loss of deposit receipt, when the party claiming the deposit, indemnity
bond is obtained. Likewise, if the party claiming the deposit is someone other than the
one who had deposited the amount, an indemnity bond is obtained on a stamped paper.
The Audit clerk verifies the following.
(a) That the name of the consumer, amount etc. as per the
Consumers Department Register and Deposit Receipt are the
same.
(b) That entry in the Deposit Register is closed, to avoid any possible
double payment of the deposit.
(c) That outstandings, if any, are adjusted against the deposit.
(d) That interest due to the consumer is paid, by referring to the
Interest Register.
(e) That in the case of deposit taken for temporary illumination
accounts and reinstatement of trenches, no interest is paid.
(f) That in the case of outstanding credit, the particulars of credit
are checked from the Outstanding Credit Register.
(g) That entry in the Deposit Adjustment Register, for adjustment of
deposits against any outstanding, if any is checked.
(h) That, if the outstanding is created and adjusted against the
deposit, the Disconnected Consumers Ledger Register is referred
to.
8.7.13.2 Procedure for Refund of Excess Security Deposit:
We are taking Security Deposit against the payment of Energy charges
equivalent to 3 months consumer from time to time. We are collecting
additional deposit depending upon consumption. There are certain
incidences where a consumer has stopped consumption because of his
closer or reduction in activities. The consumers request for refund of
Security Deposit in such cases following procedure should be adopted.
(a) Whenever a consumer produce sufficient documentary evidence
as regards his reduced consumption without discontinuing the
connected load, the Undertaking should think of refunding the
deposit based on the connected load or his average consumption
over previous 12 months, whichever is more.

852
(b) The reduced consumption should be at least for a minimum
period of 12 months.
(c) The consumer should produce sufficient documentary evidence
that he is not likely to increase his consumption at least for 6
months.
(d) The consumer should give an undertaking that in case he
proposes to increase his consumption, he will intimate in
advance, indicating the appropriate quantum of consumption
and pay accordingly the deposit.
8.7.13.3 Outstanding Credit Refund Bills:
These bills are initiated by the Consumers Department in
respect of Outstanding Credit amount lying to the credit of the party on closure of the
account, when claimed by the consumer. While verifying these bills, the following
points are noted:
(a) Particulars of outstanding credit are checked from the
Outstanding Credit Register.
(b) If the amount involved pertains to excess credit at the time of
change of name, the particular ledger is referred to for
confirming the nature and accuracy of the credit.
(c) If there is a lapse of years in claiming credit, the identity of the
person claiming the refund must be ensured as far as possible.
8.7.13.4 Refund of Excess amount lying as Credit Balance
against the Consumers Electricity Bills:
It has been observed that in certain cases excess payment is made by
the Electricity Consumers by mistake or due to excess billing. The
credit balance thus recorded towards Electricity charges is adjusted in
the subsequent Electric Bills. In some cases, the credit balance is
quite large as compared to the monthly Electricity bills of the
consumers. In such cases, the liquidation of excess credit amount
may take quite long time. To avoid this situation, the following
procedure should be adopted.
If the excess amount recovered can be adjusted through Electricity bills
of the consumer against the average of 6 months billing, then the

853
existing practice of adjusting the excess amount through subsequent
Electricity bills should be continued.
If the excess amount recovered is large enough and cannot be adjusted
against the average of 6 monthly billing of the Electricity consumed by
the consumer, then the excess amount should be refunded to the
Consumer by preparing bill voucher.
The bill voucher should be audited and released for payment to the
consumer after verifying the details of credit lying in the accounts of
the consumer and sanctioning authority for refund of excess amount
lying as a credit balance.
8.7.13.5 Refund Bills in respect of Meter Connection fee, service line
charges:
These bills are initiated by Distribution & Commercial Department for the following:
(a) Refund of Meter connection fee when the work is not carried out
for non-compliance with our requirements. These bills are
passed on the strength of certification that no work is carried out
by the department. However, a test check in some cases of
connection order is made.
(b) Refund of service line charges:
These bills are initiated to refund excess service line charges. The
actual cost of laying service is deducted from the service line charges
obtained as per certificate. While checking the above refund bills, the
following point, common to all, are noted:
All the connected papers, deposit receipt, etc. are stamped ‘Entered
in Bill’ to avoid second presentation and consequent double payment.
8.7.14 Checking of Revenue Stamp Recoupment Bills:
The Consumers Department maintains a permanent imprest advance for revenue
stamps for use by the Cash Receiving Clerks, Bill Collectors and Mobile Cash Van
Clerk, when issuing receipts over Rs.5,000/- as required by statute. Imprest is
recouped every fortnight by initiating a recoupment bill. A Stamp Register is
maintained by the Consumers Department in which are recorded date-wise the number
of Revenue Stamps used by each Cash Clerk, Bill Collector, and Mobile Cash Van

854
Clerk. The Audit Clerk verifies the number of revenue stamps noted in the Register by
referring to the Audit Roll and Cash books to verify the number of receipts over
Rs.5,000/-. As this involves voluminous work, a test check is carried out.
8.7.15 Scrutiny of Reading Files:
All reading files, which form the basis on which bills are prepared, are scrutinized
thoroughly during the course of the Financial Year to ensure that tariff, duty and meter
rent charged are commensurate with the description of the class of premises viz.
(residential or commercial) and the size of meter as noted on the reading folios. Tariff
is charged according to the class of premises. Duty is charged as per parts included in
the Electricity Duty Act 1958 and as per Notification of Government of Maharashtra,
Meter Rent is charged according to the size of the meter as mentioned in the
Conditions of Supply.
While scrutinizing files, the Audit Clerk may notice cases of NIL
consumption for long periods which may be due to defective meters. In
such cases, if there is a remark of an Inspector on the reverse of the
folio that supply is being used as usual, he ensures that amendment
billing, based on the average of old meter, is done by the Consumers
Department. Cases where no such amendment billing is done, are
reported for necessary action.
8.7.15.1 Amendment of Electricity Bills for Conventional Meters:
Electricity Act 2003, has been come into force from 10.6.2003.
Maharashtra State Electricity Regulatory Commission has established
to control the activities of all utilities in Maharashtra. The Electricity
Supply Code framed under Section 50 of the Electricity Act 2003 by
MERC deals with recovery of Electricity charges, intervals of billing of
electricity charges, etc. has been notified in the Government Gazette
with effect from 20.1.2005.
Therefore, amendment of defective / stopped meters will be carried out
as per rules in force.
8.7.16 Checking of Connection Order Registers of the Distribution and
Commercial Department:

These Registers are scrutinized to ensure that every meter connected by the
Distribution and Commercial Department is billed under particular account by the
Consumers Department.
The Distribution and Commercial Department sends connections
orders for meters connected to the Consumers Department for opening
accounts for billing purposes, after having noted the same in their
Register. The Consumers Department after considering the area where
the Supply is connected and the nearest account number, allots a
specific account number and opens an account. The duplicate copy of
the connection is sent by the Consumers Department to the
Distribution and Commercial Department by noting on it the account
number. The Distribution and Commercial Department makes an
entry of the new account number in the register against the connection
order. The two Registers are compared to verify that –
855
1) all the connection orders appearing in the Register of the
Distribution and Commercial Department are reflected in the
Register of the Consumers Department;
2) account numbers are opened in all cases and
3) entries in both the Registers are complete.
Cases where accounts have not been opened even after a lapse of 3
months are reported to the Consumers Department for necessary
action.
8.7.17 Checking of Connection Orders with reading folio:
Connection orders filed with the Consumers Department are verified with Reading
Folios so as to ascertain that for every meter connected, accounts have been opened for
purposes of electric supply billing. This is very important as non-opening of an
account may result in appreciable loss of revenue to the Undertaking.
All particulars such as tariff, class of premises, meter rent, meter size
etc. as mentioned on the connection order are verified with the Reading
Folios, 25% test check is carried in case of residential accounts while
commercial and special accounts are verified 100%.

8.7.18 Checking of Agreemental Accounts Bills:
Apart from ordinary consumers and consumers having motive power load, there are
consumers who require electricity on a very large scale, like factories, big industries,
laboratories and Cinema houses. In view of their large consumption, there are special
concessional rates provided in the schedule of tariff which are known as ‘Agreemental
Tariffs’.
RC(LV):- This rate applies to premises with Industrial /Non-in industrial mixed
loads supplied at medium pressure (400/230 Volts) to consumer who
agrees to consume a minimum of 2,50,000 units per annum under
agreement for a minimum period of 2 years.
RC(HV):- This rate applies to premises with Industrial /Non-industrial or mixed
loads supplied at 6600 volts where the consumers agree to consume a
minimum of 5,00,000 units per annum for a period of 5 years.
Ind(LV):- This rate applies to premises used by an Industrial/Non-industrial
premises supplied at medium pressure where a consumer agrees to
consume a minimum of 2,50,000 units per annum for a minimum period
of 2 years.
Ind(HV):- This rate applies to premises used by an Industrial/Non-industrial
premises at 6,600 volts where the consumer agrees to consume a
minimum of 5,00,000 units per annum under agreement for a minimum
period of 5 years.
Bills are preferred every month. Billing involves various processes such as calculation
of Power factor, maximum demand, surcharge, fuel adjustment charge, surcharge in
respect of bad power factor i.e. below 92% and charges for shortfall. The meters in
these cases are read by Inspectors of Distribution and Commercial Department.
Differencing of units consumed is carried out in Reading Books maintained by the
Distribution and Commercial Department. The units consumed and power factor
included in bill are compared with data from these books and all calculations in respect
of charges for units consumed, surcharge relating to bad power factor, fuel adjustment
charge, Electricity duty, etc. are verified keeping in view the provisions relating to the
Agreement. Calculations are verified with utmost care, as wrong calculations by even
small fractions may lead to appreciable undercharge / overcharge.
Accumulation of arrears is watched and cases reported to the Consumers Department
for necessary action.
8.7.19 Checking of Deposit Adjustment Register:
856

When an account is closed, and there is outstanding amount recoverable from a
consumer, the Security Deposit obtained by the Undertaking for regular payment of
Electricity Bills is adjusted against the outstandings and balance, if any, is refunded to
the consumer. Adjustment of Security Deposit against outstanding dues involves
debiting Deposit Account and crediting Electric Supply Debtors’ Account. However,
no journal entry is passed in each individual case but all such adjustments are noted in
the Deposit Adjustment Register when the deposit is adjusted and a consolidated
Journal Entry is prepared by the Consumers Department for the Financial Year.
The Entries in the Register are checked.
1) In the case of refund bills, when they are to be passed for payment;
2) Monthly in cases where full amount of Security Deposit is adjusted.
Adjustments in respect of Disconnected Consumers Ledgers are checked with the
Disconnected Consumers Ledger Register and the Deposit Register.
8.7.20 Recovery of cost of damage /burnt/stolen meter:
If the meter is found damaged or burnt, cost of meter is recovered through Electricity
bills i.e. the amount of cost of Meter is debited to Consumer’s A/c.
This Statement of recovery is checked with the postings of the Debit amounts in the
ledgers against individual accounts to ensure that correct amount is debited to the
account concerned.
If the Meter is found stolen, Consumer has to lodge police complaint and with a copy
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of FIR, the new meter is installed and the cost of Stolen Meter is recovered from the

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Consumer maintaining a separate register for stolen meters, which is checked by the
Audit staff.
8.7.21 Checking of Adjustment and Allowances Register:
Credit notes are passed by the Consumers Department in cases of overcharged
consumers in respect of units consumed, tariff, electricity duty and meter rent. All
these credit notes are serially recorded in this Register showing in each case separately
the cost and duty overcharged. The entries in the Register are checked with duplicate
copies of credit notes. The total amount of electricity duty overcharged is deducted
from the gross duty payable to the Government in a given month.
8.7.22 Checking of debit and credit notes and their postings in the
ledger:
The checking is carried out of Debit / Credit Notes in respect calculations to ensure
that the total amount of debit / credit is in order. While checking, particular attention is
paid to cases involving large amounts of credit / debit and they are thoroughly
scrutinized with the original. The checking of the postings of debit / credit notes’
amounts in the ledgers is carried out to ensure that correct amounts are debited /
credited to the appropriate accounts is checked by Audit under 03 & 43 Code, in case
of all meters.
8.7.23 Credit Slips:
Outstanding credits arise when an account is closed and there is a credit balance
lying in the consumers account as per the ledger. The credit balance may arise due to
overpayment by the consumer or credit adjustments passed by the department. Such
amounts are treated as outstanding credits. The Outstanding Credit Slips showing

859
particulars in respect of name, account number, credit notes are prepared by the
Consumers Department and submitted to Audit along with the Outstanding Credit
Register and respective ledgers. Outstanding Credit Slips are verified with ledgers and
entries in the Register. If a party claims for refund of the credit balance instead of
having it adjusted against subsequent bills, the same procedure is followed.
Amounts lying unclaimed or unadjusted for a period of 3 years are
transferred to Revenue Account every year.
8.7.24 Checking of Disconnection Book for Non-payment:
This Register records all the cases of disconnection of supply to consumers
when accumulated arrears are not paid.
If a party pays the amount within a month of disconnection, supply is
reconnected after charging reconnection fees as per the Conditions of
Supply. Failing this, the Consumers Department sends the advice to
the Distribution and Commercial Department for removal of the meter.
The Distribution and Commercial Department, in turn, removes the
meters within a month thereafter and advices the Consumers
Department of its having done so. Audit check is applied to ensure
that prompt action is taken by the Consumers Department.
For this audit, a gap of 2 months is allowed i.e. in a particular month
entries in respect of disconnection effected 2 months earlier, are
scrutinized. Any lapses such as delays in sending advices or removal
of meters or omissions to note particulars of reconnection /removal are
taken up with the Consumers Department as such delays result in
meters remaining idle on the installation without fetching any revenue
to the Undertaking and are also open to damage for which the
disconnected consumer cannot be held responsible.
8.7.25 Checking of Disconnection Book for non-occupation:

This Register records all cases of disconnection of Supply
860
due to meter showing NIL consumption on account of non-occupation of
premises. This Register is checked on the same lines as in the case of Disconnection
Book for non-payment.
8.7.26 Checking of Outstanding Debit Slips and Disconnected Consumers
Ledger Register:
Consumers whose supply is disconnected for non-payment are required to pay
the arrears within a month failing which meter removal advices are sent by the
Consumers Department to the Distribution and Commercial Department for removing
the meters. As soon as a meter is removed and an advice to this effect is received from
the Distribution and Commercial Department, outstanding slips are prepared for
amounts shown as arrears in the ledgers. The Consumers Department then creates
outstandings within a month of the receipt of meter removal advice.
Outdoor staff of the Consumers Department makes efforts within a
period of 15 days from the date of creation of outstanding for recovery
of the outstanding amount and return the papers to the Recovery
Clerk.
The recovery staff, thereafter, pursues recovery by an official letter
followed by a Final Notice. In all the cases, not settled within a period
of 3 months from the date of creation of Outstanding, and involving
amount, a Pleader’s notice is sent to consumer. Cases involving major
amount are put before the Committee for sanction to file suits in Court,
as required under Section 517(1)(h) of the M.M.C. Act.
The Outstanding Debit Slips are verified with the ‘Dishonoured
Consumers Ledgers’ Register. While verifying, it is ensured that there
is no delay in disconnection of the Supply or delay in creation of

861
Outstanding, as these delays hamper the work of recovery of
Outstanding amounts. Any irregularities noticed are reported to the
Consumers Department.
8.7.27 Checking of items in Disconnected Consumers Ledger Register to
Current Register:
The Outstanding amount pertaining to a disconnected account is transferred to a
current account, if any, of the same party to facilitate recovery of amount. All such
entries of transfers are recorded in this Register.
A test check is carried out of such transfer entries from the
Disconnected Consumers Ledger Register to Current Register with the
postings in the Ledgers.
8.7.28 Checking of Disconnected Consumers Ledger Payment Register:
In this Register are recorded recoveries made in respect of D.C.L. Account and
bad debts. The entries in this Register are checked with the Cash Books of Bill
Collectors or receipts. Test Check of postings of such receipts into D.C.L. and Bad
Debts Register is carried out.
8.7.29 Checking of Bad Debts Register:
Whenever amounts of Disconnected Consumers Ledger (DCL), which become
irrecoverable despite all efforts made by the Consumers Department, sanction of the
BEST Committee is obtained to write off the amounts as required under Section
517(1)(h) of the M.M.C. Act. The amounts which are written off are transferred from
the D.C.L. Register to the Bad Debts Register. The entries made in the Bad Debts
Register are checked with the D.C.L. Register and the relevant B.C.R.
8.7.30 Checking of Electricity Duty Exemption Register:

862
This Register is a record of accounts for which Electricity consumption is
exempted from levy of Electricity Duty as provided for under the Indian Electricity Act
1958 or rulings given by the Electrical Inspector Authority from time to time.
Normally, exemption from duty pertains to the accounts of State and Central
Governments, Bombay Municipality BEST and hospitals and dispensaries not
maintained for private gain. Entries in this Register are checked from individual
accounts in the ledgers and it is ensured that no duty is billed in case of an exempted
account. The total of these exempted units provides basis for ascertaining duty payable
to the Government for a given billing month.
8.7.31 Checking of monthly summaries:
The Consumers Department prepares a monthly summary of total units billed
under different tariffs and the total cost is worked out. Similarly, a total units billed
under different parts of the schedule of the Indian Electricity Act and the total duty
billed are worked out. Total units exempted from duty are shown separately. This
statement is prepared as follows:
i) Units billed under different tariffs are totalled.
ii) Units billed under different parts and the units exempted are
totalled.]
iii) Cost of the total units, tariff-wise and ledger-wise, are tallied
with cost arrived at by taking into consideration the total units.
iv) Ledger-wise duty billed is tallied with the total duty worked out.
Audit clerks verify the postings of cycle-wise totals in the Summaries, under
different tariffs, duty parts, etc. The summary totals are certified by a Comptist. They
also verify the total cost billed and the total duty billed as shown in the summaries by
calculating the total cost of units billed under different parts.

There is another summary prepared by the Consumers Department for
Agreemental Accounts. However, the summary cannot be tallied as
above, since the charges under different Agreemental accounts are not
uniform.
8.7.32 Checking of Electricity Duty Bills:
863
Under the Indian Electricity Act, the Licensee (Viz. The Undertaking) is
required to bill duty on units consumed along with cost of energy and to collect the
same on behalf of the Government (For this work, the Government pays to the
Undertaking service charges at Rs.45/- per 100 consumers per annum based on the
total number of consumers at the beginning of each financial year).
As per provisions of the Indian Electricity Act, total duty billed in a
particular moth is remitted to the Government in the following month
in 3 instalments before the prescribed time limit, failing which penal
interest at the rate prescribed is charged by the Government.
The amount to be paid in respect of each of first two instalments is
arrived at as follows:
Total duty billed for the last one financial year ÷ 12
i.e. the average duty paid per month for the last 1 year. Each of the first two
monthly instalments is thus fixed for the financial year.
The total duty billed during a month is paid in the following month as
under:-
1 st Instalment (Fixed)
2 nd Instalment (Fixed)
3 rd Instalment Total duty billed less the total amount of first
two instalments already paid.

864
The bills in respect of duty payable to Government are passed as
under:-
1 st Bill Fixed instalment.
2 nd Bill Fixed instalment.
3 rd Bill Total duty billed as shown in the monthly
summaries.
+ duty in respect of D.C.L.payments
- duty in respect of outstandings created and credit
notes passed. The amounts so arrived at is the net
duty payable.
The Audit clerk arrives at the net duty payable after checking the monthly summaries,
D.C.L. payment Register, D.C.L. Register and Adjustment and Allowance Register.
He also ensures that bills are released for payment within the prescribed time limit as
delay in remitting the amount attracts penal interest.
The particulars of amounts paid are noted in the Duty Register
maintained in Audit and the Bill is released after initiating the amount
of duty paid as noted in the Statistical Register.
8.7.33 Checking of Statistical Register:
This Register shows in detail the total units billed during a month tariff-wise and the
total units billed for electricity duty part-wise. The statistics recorded in this Register
are compiled and calculated from the Consolidated Monthly Summaries. This Register
also shows net duty payable to Government for each billing month. This Register is
checked with the consolidated summaries and it is ensured that correct figures are
worked out.
8.7.34 Physical Verification of dishonoured Cheques:
Cheques dishonoured by Banks for various reasons, pertaining to the payment of
Electricity Bills are forwarded by the Cash Department to the Consumers Department
for recouping the amount. The Consumers Department sends advice through
“Floppy” to EDP Department for debiting the dishonoured Cheque amount in
Consumer’s A/c. The Consumers Department through its Outdoor Staff, makes efforts
to obtain cash/demand draft from consumers in lieu of cheques dishonoured and the
amount collected is credited in Consumer’s Account.

865
A test check, once in three months, is carried out to verify physically
the unrecouped dishonored cheques lying with the outdoor staff and
cash/fresh cheques brought in lieu of the cheques dishonored, to
ensure that all the dishonored cheques received in the Consumers
Department are properly accounted for. For this purpose, a list of
cheques outstanding as per the Dishonored Cheques Register of the
Cash Department pertaining to the Consumers Department is prepared
to physically verify the same.
8.7.35 Physical verification of Stock of unused Receipt Books:
A Register known as ‘Receipt Book Issue Register’ is maintained by the Consumers
Department in which record is maintained of all the Receipt Books intended, their date
of issue and the date of completion. All receipt books when received from Stores are
recorded serially and whenever any receipt book is issued to bill collector or any
Bank authorized to issue receipts on our behalf, the date of issue is recorded and the
receiver’s signature is obtained in the column provided. When a receipt book is
completely used, it is scrutinized and its date of completion is entered in the Register
and checked.
The Register therefore, shows the position of receipt books in stock on any given day.
Audit Clerks verify by a physical check, once in a six months, that stock of receipt
books is in order and that all Receipt Books are properly accounted for. Any case of
missing or unaccounted receipt book is immediately reported to Management as the
missing book is likely to be misused.
8.7.36 Checking of Annual Reconciliation Advices:
The Consumers Department reconciles, at the close of financial year, balances as per
ledgers with the balance of the Electric Supply Debtors Account in the Accounts
Department. It also prepares J/E advices in respect of amounts to be transferred from
one account to another and Reconciliation Statement of Balance of Consumers’
Deposit interest on deposit, outstanding credits, etc.
The abovementioned JE advices, Reconciliation Statements are
prepared by the Consumers Department and sent to the Accounts
Department with a copy endorsed to Audit. These are checked with
relevant records.

8.7.36.1 Reconciliation Statement of Balance of Consumers Deposit on 31 st
March of every year:
This statement is prepared on the following lines:
1) Opening Balance as on 1 st April ____________
2) Add deposits received during the
Year. ____________
3) Less Deposits adjusted against
Outstandings etc. _____________
4) Balance as on 31 st March of each
Year. _____________
The Consumers Department extends the closing balances in the
Consumers Deposit Register and a consolidated balance is arrived at is
shown at (4) above. The opening balance as on 1 st April of the last year
is shown as at (1) above. For Deposit received during the Financial
Year are
shown as at (2) above. The amount of adjustments of consumers
deposit against the outstandings as recorded in the Consumers
Deposit Adjustment Register is shown as at (3) above.
Any other adjustments are checked with relevant J/E advices. After
checking the statement with relevant records, the closing balance as
shown in the statement is tallied with the figures of the Accounts
Department.
8.7.36.2 I.D. regarding Interest accrued on Deposits:
As per Supply Code which has come into existence from 20.1.2005, which is approved
by the Government Maharashtra and MERC, interest at “bank rate” declared by the
R.B.I. is paid to the consumers. In cases of deposits obtained in respect of temporary
illumination and for reinstatement of trenches, no interest is paid as the deposits held
are of a temporary nature. The Consumers Department calculates accrued interest for
the financial year and submits the figure to the Accounts Department. For this purpose
866

867
a J/E is prepared debiting the Revenue – interest on Consumers Deposit Account and
crediting Unclaimed Interest Account.
The Consumers Department transfers entries of deposits eligible for
interest from the Consumers Deposit Registers to Transfer Registers
and then calculates interest on the deposits for the periods shown in
the Transfer Registers.
The consolidated figure for the accrued interest is thus arrived and
advised to the Chief Accountant. In view of the voluminous work
involved in checking these transfer entries and the interest
calculations, only a test check is made by the Audit Clerks.
8.7.36.3 J/E in respect of adjustment of Consumers Deposit:
When a meter is disconnected and an account is closed, any outstanding amount not
paid by the consumer is adjusted against his deposit held by the Undertaking. All such
adjustments against deposits are recorded in the Consumers Department Adjustment
Register, which are checked by Audit at the time of checking refund bills. At the close
of the Financial Year, a J/E advice is prepared by the Consumers Department for
advice to the Accounts Department to debit Consumers Deposit Account and credit
Electric Supply Debtors Account. The amount advised is the total of adjustment made
in the year, as per the Consumers Deposit Adjustment Register which is verified after
which the J/E advice is certified.
8.7.36.4 J/E in respect of adjustment of interest:
In addition to the adjustment of Consumers Deposit any interest due to
a consumer, is adjusted against the outstanding amount when
necessary. The entries of such adjustments are verified in the Interest
Register while checking refund bills. The total of such adjustments
made during a year is intimated to the Accounts
Department for debiting Consumers Deposit Interest Account and
crediting Electric Supply Debtors Account. The J/E advice is
accordingly prepared by the Consumers Department which is then
certified by Audit.
8.7.36.5 Advice – regarding: Outstanding Interest:

After working out deposits interest in the Interest Books, the same is
noted on interest cards which in turn are sent to the Ledger Section for
posting in respective Ledgers. Such of the interest that is not posted in
Ledgers for reasons of change of name, closing of Account or difficulty
in locating the account etc. is treated as outstanding in the Credit
Interest Book and relevant advice is prepared.
This advice is sent to the Accounts Department after audit verification.
8.7.36.6 J/E Advice regarding Outstanding Credit interest transferred to
Revenue:
Such of the outstanding credit which remains to be credited to the
Consumers’ Accounts or is unclaimed is transferred to Revenue
Account viz. Adm. Misc. Other Receipts Account after three years. J/E
Advice which is prepared, by the Consumers Department debiting
Interest Account and crediting Adm. Misc. Other Receipts Account
is verified with entries in the Outstanding Credit Interest Book.
8.7.36.7 Reconciliation of Deposit Interest Account:
Deposit Interest Account is reconciled with the figures of the Accounts
Department by the Consumers Department and is prepared on the
following lines:-
Opening Balance ..
Add Accrued interest ..
Less Interest refunded ..
Less Interest adjusted ..
Less Transferred to Revenue ..
The figures are checked with the relevant Registers viz. Interest
Register, Outstanding Credit Interest Register.
8.7.36.8 Reconciliation Statement of E.D. transferred to D.C.L.
868

The closing balance of E.D. transferred to Disconnected Consumers
Ledger (DCL) is reconciled by the Consumers Department. The
Reconciliation Statement is checked after verification of amounts from
the following Registers.
1. D.C.L. Register
2. Deposit Adjustment Register
3. D.C.L. Balance Register
4. D.C.L. Payment Register
5. D.C.L. to Current Register
6. Bad Debts Register.
8.7.36.9 Advice regarding closing balances of outstanding credit:
The statement of closing balances of outstanding credit is checked with
the Outstanding Credit Register.
8.7.36.10 (1) Statement of excess amounts deposited by banks (authorized to
pass receipts for Electric Bills on our behalf).
(2) Reconciliation of Bank Receiver’s Excess Account -
869
(i) A statement of excess amounts deposited by Banks
entrusted with the work of Electric Supply Bills Collection,
during the year is prepared by the Consumers Department.
This statement is checked with entries of excess amounts as
noticed in the Banks Register which is already verified;
(ii) Reconciliation of Bank Receiver’s Excess Account is done
annually by the Consumers Department’s figures with those
of the Accounts Department on the following lines.
1) Opening Balance:
Add: Transferred from Bank A/c.
Less: Transferred to Electric Supply
Debtors A/c.
Transferred to Revenue Account
Closing Balance as on
8.7.36.11 J/E Advice regarding Recovery of Bad Debts:

An Annual J/E advice is prepared by the Consumers Department for
the total recoveries effected in respect of outstanding amounts which
have been written off as Bad Debts with the sanction of the BEST
Committee and is forwarded to the Chief Accountant for crediting
Electric Supply Debtors Account and debiting this account. This
advice is verified with the Bad Debts Register.
8.7.36.12 J/E Advice Regarding Law Charges:
Annually a J/E advice is prepared by the Consumers Department
regarding law charges recovered from the consumers against whom law
suits were successfully completed and decree obtained for recovery of
outstanding amount.
These charges are collected along with Electric Supply dues and
credited to in the first instance to Electric Supply Debtors Account and
entries of the same are made in the Suspense Register. An advice is
forwarded to the Chief Accountant for debiting Electric Supply Debtors
Account and crediting Law charges Recovery Account.
8.7.36.13 1) Closing Balances of Suspense Register.
2) Statement of amount transferred to Revenue.
A statement of the closing balance as per the Unposted Receipts
Register is prepared by the Consumers Department which is verified
with the Outstanding entries in the Register.
The amounts lying unadjusted, unclaimed, as per the Register are
transferred to Revenue Account at the end of three years. For this
purpose a J/E advice is prepared by the Consumers Department and
forwarded to the Chief Accountant for debiting Electric Supply Debtors
870
Account and crediting Adm. Mis. Other Receipts Account. The J/E

871
Advice is checked with entries lying open in the Unposted Receipts
Register.
At the close of a financial year, a reconciliation statement for
reconciling the balances with the Banks authorized to collect the E.S.
Bills dues is prepared by the Consumers Department for each Bank
with the figures of the Account Department. The statement is verified
with the Bank Register and balances as shown in the Books of the
Accounts Department.
8.7.37 Advices regarding meters installed but not connected:
Every month the Distribution and Commercial Departments sends an
advice to Audit in respect of meters installed but not connected.
These cases are scrutinized and it is ensured that meter is
either connected or removed within a period of 3 months. If a meter
remains idle on installation beyond this period the matter is taken up
with the Distribution and Commercial Department as it involves loss of
revenue and damage to the meter.
8.7.38 Checking of Cancelled Receipt Register with cancelled Receipts:
Receipts wrongly passed by the Cash Counter Clerks, if immediately
noticed, are cancelled by them and fresh receipts are issued in lieu
thereof. The cancelled receipt number is stated on the Audit Roll. For
record purposes, a cancelled Receipt Register is maintained by the
Consumers Department, wherein entries of all such cancelled receipts
are made with particulars and reasons for cancellation of receipts. The
Cancelled Receipt Register is checked with cancelled receipt when
submitted to Audit.
8.7.39 Checking of ‘Register of Wrong Receipts’:
Some times cash receivers, specially at cash counters pass receipts for
incorrect amounts. Such wrong receipts affect the total cash collected,

872
whereby either a shortage is noticed, if the receipt is passed for a
higher amount or an excess is noticed if the receipt is passed for lesser
amount.
Usually, this comes to light immediately when noticed by the staff or
on a complaint from the party.
The particulars of receipt and the nature of error are entered in the
Register of Wrong Receipts indicating the resultant shortage/excess.
Entries in this Register are checked with the receipt stubs.
In verifying this, the Audit staff relies on the following:
1) Pencil amount on stub.
2) Amount due noted and authenticated by
Ledger Section.
3) Certification by responsible Officer in the
Wrong Receipt Register.
A test check is done to verify that the clarified amount due is as per the
ledger.
After Audit verification, the shortage / excess amount is adjusted in
the relevant registers and an advice sent to the consumer indicating
the correct position and debit/credit given, due to wrong receipt
passed.
8.8. Debit /Credit of Electronics Meters:
8.8.1 Checking of Debit/Credit notes of Electronics Meter and their
postings in the Ledger:
Proposal of Debit/Credit adjustment is put up by Energy
Audit Department due to Average billing to the consumer. The
checking of Debit/Credit notes is carried out in respect of working of
Debit/Credit adjustment for cost of units, E.D. F.A. charges and MST,
etc. to ensure that the total amount of Debit/Credit is in order. The
scrutiny of the proposal is done on the basis of actual reading of meter

873
during disputed period. With the help of documents such as Ledger,
‘E’ units statement, MRA copy of defective meter. The postings of
Debit/Credit notes amounts in the ledger is verified by staff of Audit
Department to ensure that correct amount is debited/credited to the
appropriate account.
8.9. Amendment of Electronics Meter:
Checking of Amendment Bills of Electronics Meter prepared by
Energy Audit Department:
Scrutiny of proposals received from Energy Audit Department
regarding Amendment of Bills of defective Electronics Meter is carried
out by Consumers Audit Section. Amendment of Electronics Meter is
prepared due to various defects of meter such as –
a) Burnt Meter.
b) Display Defect
c) RTC Defective
d) Maker Number Discrepancy
e) Meter Found Fast/Slow during site testing.
f) High Bill Complaints.
g) Stopped Meter.
h) Rise/Drop in consumption for a considerable period.
The proposal is submitted in the form of disputed and non-disputed
periods of defective meter. The amendment period and base period is
also given in the proposal. The meters having C-2 Tariff in which both
Kwh and RkVah units are considered depending on Power Factor
maintained by the consumer.
The proposal for amendment of bills prepared by Energy Audit
Department is scrutinized with the help of following documents.
1) Ledger Account of consumer.
2) ‘E’ units statement.
3) Laboratory Test Report of Defective Meter.

4) Instantaneous parameter views.
5) Consumers Information System Report.
6) Meter Removal Advice.
7) Site Testing Report of Meter.
8) Fuse Message Copy.
9) Undertaking Letter from Consumer.
10) Documentary evidences given by consumer.
After scrutiny of proposal, the amendment of bills are verified and then
sent to DEEA for preferring the claim.
9.1 Establishment:
VIGILANCE AUDIT SECTION
The Vigilance Audit Section is formulated to keep check our outdoor
staff of Supply Division, who are working on various Chowkies
/Receiving Sub-station / work sites and to ensure man and materials
of the Undertaking are being used efficiently and economically. The 2
Audit Assistant Officers, 2 Officers are placed in this section, who are
under overall supervision and control of Dy. Internal Auditor.
9.2 OBJECTIVES & RESPONSIBILITIES OF VIGILANCE AUDIT
SECTION:
The Audit Assistants and Supervisors has to ensure that –
874
(i) to carry out supervise inspection of various Supply Chowky,
Receiving Stations, etc.;
(ii) to report to the senior officers regarding discrepancies observed
during site inspection;
(iii) to follow up of the discrepancies noticed;

875
(iv) to scrutinize the proposal of purchase/scrapping of the Dead
Stock / Capital items;
(v) to scrutinize the proposal of GIB schemes regarding introduction
and revalidation of Supply Division;
(vi) to verify the attendance / payment of Casual Labourer.
9.3 PROCEDURE:
(i) Audit Assistant directly reports to the Chowkies / Receiving
Stations and obtains the information regarding the on roll
position, number of staff present, their job allocation (designation
with work sites) etc.
(ii) He also visits to work sites to confirm that whether allocated staff
was present on site or note and also checks the Diary of the
Muccadam.
(iii) He also check the materials / Cable are being used economically
and efficiently.
(iv) He also checks the stock of the costly materials as per balance
quantity shown on the register.
(v) He also points out the various scrap material / wastages, etc.
lying in the Chowky/Receiving Station in his report and follow up
till the said material deposited to Oshiwara Scrap Yard.
(vi) A proposal of scrapping of meters is verified by Audit Assistant
and physical inspection of proposed scrap meter is carried out
through test check by confirming Meter Sr. No. and reasons for
scrapping and their useful life completed in the service. Then the
proposal is forwarded to Dy. Chief Engineer for proposal.
(vii) The proposal for scrapping of Dead Stock / Capital items such as
Transformers, Switchgears, Capacitors, loose tools and other
equipments are scrutinized by checking of Inventory Registers, by
confirming their Book Value, Depreciated Value, years of useful
life and physical inspection for the condition of subject item,
scrapping certificate, etc. are verified and with the Audit
observation the proposal is forwarded to Competent Authority for
approval.
(viii) The proposal for purchase of new items / replacement of items
against scrapped Dead Stock / Capital items is also scrutinized
by Audit staff by visiting to the concerned Department discussing
about the proposal of concern authority; verifying the Inventory
Register and assess the actual requirement of the proposed items
of Dead Stock / Capital items and after assessing the proposal,
he submit his report to his higher authority and then proposal is
forwarded to competent authority for approval to incur
expenditure for purchase of Capital / Dead Stock items.

876
(ix) The proposal for introduction / revalidation of GIB Schemes of
Supply branch is scrutinized by Audit visiting to concerned
sections of the Supply Department. Assess the output record
maintained with the ward and staff allocation for the department
/ section etc.
9.3.1 Checking the Payment of Casual Labourers:-
At present Casual Labourers are posted at various work sites /
chowkies of Supply Division in the fair season for the work of
excavation for cable laying and to attend fauls. The payment of Casual
Labourers is paid according to their attendance and payment is made
fortnightly. The attendance is verified according to the jobsheet
prepared by the Chowkey In-charge and accordingly payment is made
as per the rule in force.
Surprise checking is also carried out by Audit Assistant to check the
actual meter reading brought by the MRBC. Disconnection/Re-
connection Registers, Connection Orders and Billing etc.
The payment of Field Duty Allowance, Hazardous Allowance,
Excavation Allowance is made to the staff of Supply Branch through
the advices. The said advices are checked by confirming the
attendance of the staff, rate of payment and total payment, etc.
ASSESSMENT AUDIT SECTION

10.1 Assessment of Undertaking’s Properties.
This section deals with the finalization and acceptance of Rateable
Value fixed by the Mumbai Municipal Corporation (MMC) for each non-
movable property of the Undertaking. The Audit Assistant Assessment
(AAA) is responsible for attending to this work.
10.2 Responsibilities:
10.3 Procedure:
The AAA is responsible for –
877
(i) sending complaints to the M.C.G.M. within 15 days from receipt
of notice for fixing / amending of Rateable Value;
(ii) attending to the hearing of the complaint on the day intimated by
the M.C.G.M.;
(iii) sending notices of vacancies, if any, for a claim of refund of taxes;
(iv) Obtaining detailed information from the ASST. GENERAL
MANAGER (CIVIL) of the property to be assessed.
When notices are received from the M.C.G.M. for fixing the Rateable
Value of the property to be assessed for the first time and for amending
the Rateable Value for any addition / alteration of an existing
structure, detailed information as regards area, construction cost, date
of completion, BCR No., etc. is called for from the ASST. GENERAL
MANAGER (CIVIL). In the meantime, a complaint is Immediately
registered with M.C.G.M. as regards the fixation of Rateable Value by
sending a letter to the Assessor & Collector.
As per Section 162(2) of the MMC Act, a complaint is to be registered
within 15 days from the service of the Special Notice. Utmost care is,
therefore, taken to ensure that complaints are registered within the
stipulated period, as the Rateable Value fixed by the M.C.G.M. becomes

878
final for that year, if complaint is not registered within the stipulated
period.
Under Section 164 of the MMC Act, the Commissioner is required to
register complaints in the Books and to give notice in writing to each
complainant of the date, time and place when his complaint is to be
heard. When such a notice of hearing of a complaint is received, the
AAA keeps ready with him all the information and details of the
property, obtained from the ASST. GENERAL MANAGER (CIVIL) and
prepares grounds for arguments for reduction of the Rateable Value
fixed and / or change in the date from which the property is to be
assessed. Where complication arises, he requests the ASST. GENERAL
MANAGER (CIVIL) to send his representative, who will attend and
argue along with him.
After the hearing is over, he reports to Dy.C.I.A. of the acceptance of
the revised Rateable Value, a copy of such advice is sent to
AGM(C)/CAO & FA/DEMS/DEM(CS)/ DEMN/ DEM(CN), AGM(ES) as
the case may be under Section 174 of the MMC Act, when any building
or land has been vacant for not less than 30 consecutive days, a refund
can be claimed of the amount of Water Benefit Tax paid for the number
of days such vacant position lasted. Under Section 176(1) of the MMC
Act, no refund of any Property Tax is allowed, if notice in writing of the
vacancy is not given and Under Section 176(2) no refund is allowed for
any period previous to the day of the delivery of such notice.
The AAA is, therefore, required to intimate to the M.C.G.M in writing
for claiming refund of Property Taxes on the strength of advices of such
vacancies received from the AGM(C) U/s. 176(3) of the MMC Act.
When a vacancy continues from one half years into the next following
half year, a notice, thereof, is required to be given to the M.C.G.M.
within 30 days from the commencement of the next following half year.

879
The AAA is, therefore, required to obtain information of such continued
vacancies if any, from the AGM(C) and intimate accordingly to the
M.C.G.M. before 31 st October and 30 th April of each year in order to
have a claim of refund of property taxes paid.
All cases of refunds are followed up with the M.C.G.M. to ensure that
refund claimed is ultimately passed by the M.C.G.M.
P R E F A C E
As a progressive organization, we always endeavour to keep our Officers / Staff
informed about the various methods & procedure to be adopted, without
compromising with Security at any level. This manual has been brought out on a light
of the day to a great extent for the functioning of the Security & Vigilance
Department, keeping in mind the Dynamic policies of the BEST Undertaking.
Industrial Security in its proper concept is still in its infancy. The old adage that
‘Old is Gold’ still persists. But our innovative Officers does not think it fit to rest on its
laurels.
The Manual is based on the concept of Modern Industrial Security & safety. The
measures and procedures recommended would ensure full security of the
Undertaking, so that the Undertaking is able to ply the buses in the city of Mumbai,
extended suburbs and distribute uninterrupted supply of electricity to the island city
of Mumbai. And also the technical and administrative staff can devote their attention
advantageously towards the growth of the undertaking.
In putting up this manual, the concept of Security and Vigilance, functioning,
which had considerable bearing on the subject viz, current law and order situation in
the country in General and in Particular in the area concerned, increase in incidence
of crime, increase in intensity and frequency of agitation by labour, possibility of
damage through sabotage by person or enemies or terrorists / Anti-social elements
was also kept in mind. Realizing the importance of gathering, systematically useful
intelligence and of taking proper steps towards Fire Fighting, Fire Prevention, Civil
Defence, Disaster Management, Training recommendations have been made to ensure
security in its broadest aspect.
In compiling this manual these aspects have been kept fully in forefront that
the major portion of the staff of Security and Vigilance Department consists of
persons who have had life long experience in maintaining law and order and
protection of the Country from enemies. The maximum Security staff are recruited

880
from Indian Army and all are well disciplined men who have worked at different
terrains of the country. The rules embodied in this manual are framed accordingly,
and yet latitude is given to the Management of Security which will help in smooth
functioning of the BEST Undertaking.
The manual has been made firmly comprehensive. The brief history of the
Undertaking, Security and Vigilance Department, the nature of duties of Officers and
Staff, the matters pertaining to internal administration, guidance regarding
procedures adopted in Security and Vigilance Department, information regarding Fire
Fighting, Vigilance, Civil Defence and Arms Sections.
The procedures regarding Security measures are developed / designed on
actual experience which has profound effect. It is hoped that manual will not only
contribute towards increasing the efficiency of Security personnel but will also be
useful for the functioning of Security and Vigilance Department as well as BEST
Undertaking.
I express my heartiest gratitude to Late Captain A.Y. Kashmiri, Ex CSVO and
Shri J.S. Dhillon, Ex CSVO who has taken pains to frame this Manual. I am also
thankful to all the Officers/Staff of Security and Vigilance Department who did a
commendable work in updating this manual.
Officer)
Date : 31 st May, 2005
Place : Mumbai
(DIPAK M.CHOGLE)
(Chief Security and Vigilance
The B.E.S. & T. Undertaking

I N D E X
PART I
Introduction & History of Security & Vigilance
Department
Page No.
A] Role of Security Organization 4
B] General Concept of Security 5
C] Brief History – BEST Undertaking 7
D] Brief History - Security & Vigilance Dept. 8
E] Security & Public Relation 10
F] Security system in the Undertaking 13
G] Functions of Security & Vigilance Dept. 19
PART II
Duties & Responsibility of Officers & Staff of
Security & Vigilance Department
A] Chief Security and Vigilance Officer 24
B] Dy Chief Security and Vigilance Officer(Sr) 31
Page No.
881

C] Dy Chief Security and Vigilance Officer 38
D] Dy Chief Security Officer/ Dy Chief Vigilance Officer -
Transport / Eastern / Western / City 44
E] Dy Chief Security Officer - Electric Supply 52
F] Senior Security Officer / Senior Vigilance Officer 57
G] Security Officer / Vigilance Officer 64
H] Assistant Security Officer / Assistant Vigilance Officer 73
I] Administration 82
J] Security Inspector 85
K] Assistant Security Inspector 91
L] Havaldar 93
M] Security Guard 99
N] Armed Guard 112
O] Fire Fighting Staff 117
PART III
Procedure & Functions
A] Attempt of Theft 121
B] Drawing of Panchanama 124
C] Assault 125
D] Handling of Drunken employees 127
E] Search 128
F] Instruction for checking of On Test Buses 130
G] Instruction for checking Material lorry 131
Page No.
882

H] Instruction for checking of Private Vehicles/Car 132
I] Procedure for excess material 133
J] Procedure – Contractor Entry Pass 134
K] Procedure for escorting Cash Van 140
L] Procedure – Challan 143
M] Procedure – loading of material 144
N] Tress pass / unauthorised driving 146
O] Procedure – Keys 146
P] Format of Panchnama/ Recording of statement 149
Q] Office Procedure 151
R] Bomb Threat 156
S] Strike Bandh – Specific duties 164
PART IV
FIRE FIGHTING, CIVIL DEFENCE &
DISASTER MANAGEMENT
A] Fire Fighting 168
B] Civil Defence 177
C] Disaster Management 180
D] Earthquake 183
E] Abbreviations 189
Page No.
883

INTRODUCTION :
ROLE OF SECURITY ORGANISATION :
Although Security Organisation, whether it is Public Sector Undertaking or the Private
Industrial Organisation, the set up is more or less on the same lines as the Police. However, there is
enormous disparity in the powers conferred by law on them. Despite the fact that their personnel more
or less resembles Police in respect of their internal organizations, functions and uniforms, the respect
and awe which are reserved by the members of the public for the Police force or even the defence
personnel just does not exist for the private Security Staff.
The Code of Criminal Procedure 1973 confers some legal powers in
the hands of Private persons/private Security Organisations vide
Sections 43,46 & 52. Under these sections, any private personnel may
arrest or cause to arrest any person who in his presence commits a non-
bailable and cognizable offence or any proclaimed offenders and without
unnecessary delay and caused to be made over any person so arrested
to the Police Officer or in the absence of the Police Officer caused him to
be taken in the custody to the nearest Police Station.
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885
In making an arrest, the person shall actually touch or confine the body of the person to be
arrested unless there be a submission of the accused by word or action. If such person forcibly resists
the endeavor to his arrest or attempts to evade the arrests, the person making arrest may use all means
necessary to effect the arrest. It has further been made clear that nothing in this section gives right to
cause the death of the person who is not accused of offence punishable with death or imprisonment or
life.
A person making the arrest can take from the person arrested any offensive weapons which he
has about his person and deliver all weapons so taken to court or Officer before which or whom the
person making arrest is required by the criminal procedure code to produce the person arrested.
It may be emphasized that this power of arrest by a private person is to be used only if the
person to be arrested has committed non-bailable & cognizable offence within his presence. In other
words if the offence has taken place somewhere else and not within his presence or if the offence is
not cognizable or being cognizable is bailable, no person belonging to Private Security Organizations
can effect the arrest.
Almost all serious offences such as theft, robbery, burglaries, possession of stolen property,
decoities, murders, grievous hurts are non-bailable & cognizable.
In addition to the above powers, the Indian Penal Code gives every private person certain
powers of defending the property and person to those specified in Section 96 to 106 of IPC. They
explain how far private person can go in order to protect property and person from the Security point
of view but this sections are very important because they indicate the limits within which Security
Personnel can operate while protecting the properties of their establishment or guarding the persons of
the organization.
The Criminal procedure code has incidentally imposed by Section 39 responsibilities on all
persons to contact nearest Police Stations in case they come to know of the commission of certain
offences such as murder, robberies, decoities, burglaries etc. Failure to do this is punishable under
Section 176 of IPC.
Against this paucity of legal powers possessed by Private Security Organisations, the
enormous powers possessed by the Police stand in bold contrast.
There is therefore no question that private Security Organizations, though charged with almost
same functions as the Police and who within their very limited spheres possess practically no powers
to enable them to deal with situations in an effective manner. If the accused is not known, the Security
personnel could only try to get information about it. They can certainly question the workers who
might know something about the offence or who are in the vicinity of the place of offence. But this
interrogation has to be gone in a correct and discreet manner so as to not to give chance to those
questioned or to their unions who are only too willing to take up their cause and build up agitation
around it.
Due to the absence of legal powers, there can not be any search or arrest and the crime remains
a mystery unless and until the property stolen is found in some way or another. Even if the accused is
known and caught red-handed he can not be dealt with in same manner as the Police would handle
him under the cover of the law.
Looking at the work done by the Private Security Organisations, one has to appreciate that
without powers or real authority, the Security Personnel do their best to guard the properties placed in

886
their charge as well as protecting in times of troubles. There is a challenging job and they have to
carry it out with fair success despite severe handicaps.
GENERAL CONCEPT OF SECURITY
MEANING
Security means the protection of property of all kinds from loss through theft, fraud, fire other
forms of damage, waste. Security duties include patrolling of the premises, gate control, fire
prevention, detection and fighting; carrying out searches of personnel, their belongings and vehicles;
as well as enforcement of Security procedures in offices & other buildings to prevent losses and
investigating of them when they occur. The protection of financial data & other information vital to
an organization and vigil with regard to anti-national and anti-management activities are the
additional responsibilities.
Inadequate internal control system or adoption or introduction of faulty procedures or
unhealthy practices may lead to pilferages, theft or fraud. Security Department should ensure that
sound internal control system is laid down by respective department and scrupulously observed.
Wherever necessary the Security Department should suggest changes in procedures and practices so
as to minimize the possibilities of pilferages, thefts, fraud, misappropriations or otherwise.
Security is a continuous process requiring constant vigil. It should be a standard procedure
to check that the security programme is being properly implemented. Control should be tight enough
for minor deviations from the norms to be quickly spotted and investigated. Reporting System should
be such as to draw the attention of such level of Management as deemed necessary to the ‘exceptions’,
‘variance’ or irregularities from the laid down internal control system.
An honest man may turn dishonest if lacuna in the system or the nature and environment of
work offer opportunities. Perhaps, ‘honesty’ may be having loose roots in modern civilization. Thefts
of small articles by employees is sometimes called pilfering. It must be emphasized that if this goes
unchecked it must be expected to increase. Some firms have found that pilfering grows from small
beginnings to incredible proportions and the cost of introducing and enforcing satisfactory controls
becomes a major exercise involving considerable expenses. Incredible though it may be frequent steps
to eliminate such losses, will be met with resentment.
To pilfer or steal, four factors have to be present :

1. The goods to steal
2. The pilferer to steal them
3. Theft opportunity situations and;
4. The method to move the goods, stolen from one place to another.
The goods are always present, human nature being what it is, also is present to some degree.
The theft opportunities are usually caused by inadequate security measure and poor supervisory
practices. The method of movement depends on the amount and size of the property which is to be
stolen.
About 10% of the people would be honest if there are no security measures regardless of any amount of temptation. About 80% would be
honest as long as they are not tempted too far and reasonable security measures and well defined consequences furnish a deterrent. The remaining 10%
are going to lie, cheat and steal regardless of what measures are taken.
Tight security measures would therefore not only deter the 80% of the employees but also take
care of remaining 10% who may take advantage of the opportunities.
The B. E. S. & T. Undertaking is a dual industry concerned
with Urban Transport & Electric Supply.
BRIEF HISTORY - B.E.S. & T. UNDERTAKING
TRANSPORT:
The Bombay Tramway Co. Ltd. was set up in 1873 after a contract was entered into between
the Bombay Tramway Co. and Municipality, granting the right to municipality to buy up the concern.
The Govt. of Bombay enacted Bombay Tramway Act 1874, in which the company was licensed to
run the tramway service in the City. The tram cars were of two kinds, those drawn by one horse and
those by two horses. The company started with the fleet of 20 cars and 200 horses. When it closed in
1905, it had as many as 1,360 horses.
In 1905, a new concern ‘The Bombay Electric Supply & Tramway Co. Ltd.’ bought by the
Tramway Co. The first electric tram car started in 17.5.1907. Double Decker tram cars were
introduced in September 1920. The first bus was introduced on 15.7.1926. The fleet then consisted of
24 vehicles.
On 7 th August 1947, the Bombay Municipal Corporation took over the company.
The trams were withdrawn on the night of 31 st March, 1964.
Presently, the Brihan-Mumbai Electric Supply & Transport
Undertaking of the Brihan-Mumbai Mahanagar Palika has fleet of
3,194 buses as on 18 th April 2004 and the average number of
passengers carried during the year 2005 is 46,42,000 daily. The
887

888
Undertaking has total 45,335 employees (Transport, Electric Supply
& Administration)as on 31 st March 2004.
On the Transport side, the undertaking have 25 Bus Depots spread all over Greater Mumbai.
Five Bus Depots are in the City and remaining Depots are in the Suburbs. There is a transportation
workshop at Dadar and the Undertaking has its own Ticket Printing Press at Mumbai Central as well
as Disposal Yard at Oshiwara Bus Depot.
ELECTRIC SUPPLY BRANCH :
The Mumbai saw electric lighting for the first time in 1882, only at the area then known as
Crawford Market ( now known as Mahatma Phule Market). However, by 1906, this stopped and the
lighting was again by gas lighting. But the Bombay Electric Supply & Tramway Co. had by that time
set up a gathering power station at Wadibundar, Kussara in November 1905.
In 1911, M/s Tata were given license as they started generating electricity.
The BEST Co. itself drew on the Tatas when its own production was inadequate. But with the
outbreak of first world war and consequent inflation and rise in coal prices, the BEST Co. had to close
down its generating station at Wadibunder, Kussara and it began to get all the power it needed from
the Tatas.
The first stage of the use of electricity in Bombay lasted from 1905 to 1911, when electricity
was very costly.
The second stage lasted from 1911 to 1920 when textile mills and other industries still
continued to use steam and oil engines.
The next phase was from 1930 to 1947 when tremendous progress was made in the supply of
electricity.
Thereafter the electricity system has grown rapidly. Maximum demand on the system has
arisen from 53,000 kw in 1947 to 4,62,580 kw.
The number of consumers rose from 1,23,000 in 1947 to 7,52,799 as on 31 st March, 2004.
There are 41 Receiving Stations and 1905 Sub-Stations.
BRIEF HISTORY - SECURITY & VIGILANCE DEPARTMENT

The Bombay Electric Supply & Tramway Co. Ltd. was taken over by Municipal Corporation
of Greater Bombay on 7 th Aug. 1947 i.e. prior to the independence of India.
During those days, watchmen were recruited and posted for guarding the Undertaking’s
properties, by various departments and there was no Security Dept. With the expansion of public
transport and electricity distributed system, the need of the separate Security Dept. was felt by the
Management.
In the year 1952, “Watch & Ward Dept”, came into existence. The department was kept under
the general supervision of Personnel Officer.
The main functions of Watch & Ward Dept, were defined as –
i) to safeguard property of the Undertaking.
ii) to provide security measures in all respects.
The photography section of the Undertaking was placed under the control
of Security Officer.
The strength of Watch & Ward Dept., in the year 1955 was as under :
Sr. Posts No. of posts Grade
i) Security Officer 1
ii) Security Inspector 2
iii) Havaldar 8
iv) Gate Keeper 8
v) Watchmen` 181
The Heads of the Dept., used to approach Security Officer for their requirement of watchmen.
At that time only 17 watchmen were allotted to man various departments of Electric Supply Branch.
In the year 1955, the first Manual of Watch & Ward Dept. was published highlighting the
functions, organizations, standing instructions, nature of duties, procedures, duty list etc for various
categories.
In the year 1977, Capt. A.Y. Kashmiri took over the charge of Watch & Ward Dept., as Chief
Security Officer. He with his best abilities and having foresightedness about the changing Security
scenario revised the Security Manual.
The Undertaking’s operations both Transport & Electric Supply have grown rapidly during the
last few years. Such a growth has given rise to related problems for which the Security Dept. is called
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890
upon to render all possible help while the increase in number of employees has resulted in increase in
number of thefts, fraud, friction amongst them & unions, theft of fitments from the buses, sub-stations
by the delinquent employee, drug addicts miscreants. The consumers on the other hand resort to theft
of electricity and unauthorized extension. They convert/use the residential premises as commercial
premises without notifying the change of use, thereby cheating the Undertaking to the extent of
difference in residential & commercial tariffs.
The Security Department has been trying to deal with such cases with the existing staff but
was not able to cope up with the problem due to absence of sufficient manpower and hence in the
year 1992, the Vigilance Section was created. The nomenclature of the department was changed to
Security & Vigilance Estt.
The total strength of Security & Vigilance Dept. was then as under :
Sr. Designation In the
year
Now as
on
1992 01.09.04
1 C.S.V.O. 1 1
2 DY.C.S.V.O.(Sr) - 1
3 DY.C.S.V.O. 1 1
4 DY. C.S.O. 2 2
5 DY. C.V.O. 1 1
6 S.S.O. 2 3
7 S.V.O. 1 1
8 S.O. 6 11
9 V.O. 2 2
10 A.S.O. 25 24
11 A.V.O. 3 4
12 Security Inspector 13 + 19(T) 25
13 ASST. SEC. INSP 30 40
14 HAVALDAR ARM 1 3
15 HAVALDAR 24 81
16 Naik 39 -
17 A / Naik 1 -
18 S/GUARD 702 967
19 A/GUARD 42+ 4 40
20 Sr. Asst. - 1
21 OA 2 2
22 Supervisor 2 3
23 Clerk 7 8
24 Steno 2 2
25 Sepoy 1 1
26 Office Security Guard 1 1
27 Nawghany 1 1
TOTAL 935 1226

SECURITY & PUBLIC RELATIONS
The Officers and employees of other department as well as the visitors who come to the
premises of the Undertaking first come across the staff of Security Department at the gate. The staff
posted at the gates should be smart, courteous, polite and helpful. The first impression created on the
minds of the outsiders is carried to others. This impression should be one of admiration and
appreciation. The staff has many opportunities of evoking a feeling of genuine affection during the
course of his daily work.
Their behaviour towards the Undertaking’s Officers should be respectful and while dealing
with the staff also, they should be polite and helpful. The essential duties of the Security Department
being primarily to safeguard the property of an enterprise, it is inevitable that the staff and officers of
the Security Dept. should necessarily be vigilant and ensure that security measures laid down are
strictly followed. In this task, they are required to carry out searches/checks at gates etc. which are at
times likely to be resented by the staff and officers of the organization and may result in
misunderstanding. Any misunderstanding which may lead to unrest amongst the workers should be
avoided. Therefore, the Security Staff should not be officious and belligerent in their attitude.
Nevertheless the Security Staff should ensure that they are firm on all matters of Security.
The turnout, behaviour and efficiency displayed by the Security Staff reflects the attitude,
training and approach as installed in them by their Officers. The Officers of the Security Department
are the direct link in the chain of public relations. The prestige of the department and name of the
whole organization will be at stake if the Officers of Security Department or any member thereof is
arrogant, surely curt, discourteous, overbearing or sloppy. Their bearing speech and appearance may
be considered to reflect the organisation’s policy.
The Officers and members of Security Department may be called upon to demonstrate their
courage in emergencies. In the events of confusion/emergencies they should be calm and composed.
Many ugly situations can be averted by the presence of mind and the ingenuity.
There may be occasions, when the Officers of the Security Department may be obliged to
reprimand someone, may be member of other department or a member of Security staff, for
misconduct or an error of judgement. Such situations should be handled in private, with tact and
diplomacy in the interest of safeguarding employee relations and also protecting the personal dignity
of the offender.
By such action, the Officers would be protecting their dignity as well. If by word or deed the
Officers contribute to destroy the dignity of individual, they have not only failed to correct the fault
but have also made the employee an enemy of the Security Department. The fact is thus an essential
requirement for Officers of Security Dept. By being sensitive to the feelings of others the skill in
handling them can be developed.
A word of caution - The Officers and Staff of Security Department should not become
overfriendly with employee. While there is need for maintaining good relations, they who encourage
their intimacy with employees may be exposing themselves to loss of their own dignity and respect .
By exercising tactfulness the Officers, while offering help should remain just slightly aloof and avoid
to deep entanglement with individuals.
891

Relations - Security Staff
Within the Security Department itself there is a need to
cultivate good relations. By being watchful Officers of Security
Dept. should be able to curb petty jealousies as they rise to that
they do not interfere with the functioning of the department.
Differences of opinions and temperaments amongst the Officers and
Staff should be ignored out by frequent meetings of the Officers
and Staff either formally or informally.
Relations - Police
Handling of the law & order situations and cases of thefts,
misappropriation etc. are ultimately handled by the Police. It is
therefore essential to cultivate cordial relations with the Police
within whose jurisdiction particular premises of the Undertaking
falls.
Relations – Outsiders
Relations – V I Ps
Relations – Visitors
Relations – Contractors
Relations – Public members
Relations – Govt. officials, BMC, Fire Brigader
892

SECURITY SYSTEM IN THE UNDERTAKING
The Security & Vigilance Department consists of the executive branch of uniformed staff
manning various premises of the Undertaking., the Armed Guard Section, the Fire Fighting Squad
and the Vigilance Section. It is headed by the Chief Security & Vigilance Officer, who is assisted in
day to day administration by Office Staff comprising of Senior Assistant, Office Assitant, Clerical
Supervisors, Clerical Staff, Stenographers.
In the execution of security measures he is assisted by Dy.CSVO(Sr), Dy.CSVO, Dy CVO, Dy.CSOs, SVO, SSOs, SOs, Vos, ASOs, AVOs
who have under them various categories of staff such as Security Inspectors, Asstt. Security Inspector, Havaldars & Security Guards etc.
The entire operational area of the Undertaking is divided into three parts designated as zones
i.e. City, Eastern & Western. Each zone placed under the charge of Dy. Chief Security Officer.
The zones are further divided into groups of various premises. Each group is called a division
and placed under the charge of SSOs , SOs, ASOs (Ref. Organisational Chart).
893

ORGANISATIONAL SET UP OF THE SECURITY & VIGILANCE DEPARTMENT –
‘A’ & ‘B’ GRADE OFFICERS.
G M
ADDL.G.M.
C.S.V.O.
A-2
DY. CSVO(SR)
A-3
DY.C.S.V.O.
A-4
Dy. C.S.O.(West.Sub.) Dy.C.S.O.(East. Sub.) Dy.C.V.O.(City & Vig)
A-5 A-5 A-5
SSO AG-X SSO AG-X SVO AG-X
SO AG-IX SO AG-IX VO AG-IX
894

ASO AG-VIII ASO AG-VIII AVO AG-VIII
Chief Security & Vigilance Officer - CSVO
Dy.Chief Security & Vigilance Officer (Sr) - Dy CSVO(Sr)
Dy.Chief Security & Vigilance Officer - Dy CSVO
Dy. Chief Security Officer (East.Sub) - Dy CSO(ES)
Dy. Chief Security Officer (West.Sub) - Dy CSO(WS)
Dy. Chief Vigilance Officer (City) - Dy CVO
Senior Security Officer /Vigilance Officer - SSO / SVO
Security Officer /Vigilance Officer - SO/VO
Assistant Security Officer/Vigilance Officer - ASO/AVO
1) VIGILANCE SECTION :
The Undertaking’s operation both Transport & Electric Supply
has grown up rapidly over the years. Such growth has given rise to
related problem for which this department has called up to render
all the possible help while the number of increase in employee has
resulted in increase in possibilities of theft, fraud amongst them.
There is increase in theft of fitments from the buses and sub-
station by the miscreants, drug addicts etc. The consumer on the
other hand resort to theft of electricity and unauthorized extension.
They convert/use the residential premises as commercial premises
without notifying the change of use thereby cheating the
Undertaking to the extent of difference of commercial and
residential tariff.
In order to cope up with their additional activities, the Vigilance Section was created in the
year 1993-94 headed by Dy.CSVO/Dy.CVO. Besides this, the execution & Vigilance activities are
carried out by SVO, VO & AVOs . In addition to that the Section consists of trustworthy Security
Guards to carry out confidential enquiries in mufti.
2) THE ARMED GUARD SECTION :
This section is charged with the responsibility of guarding the Strong Rooms and Cash intransit
from the various depots/cash centers to Central Cash Rooms/Cash Department and from there
to Banks and vice versa.
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The Armed Guards are under the supervision of Security
Inspector and its administration, working and control are placed in
the charge of Dy CSVO.
3) FIRE FIGHTING SQUAD :
This squad carries out the work of inspection, cleaning, maintenance and overhauling of the
First Aid, Fire Extinguishers and Appliances such as various types of Fire Extinguishers and Sand
Buckets. It also checks and changes refills, installs these appliances in replacement of the ones
scrapped or used and at new sites checking and testing of fire hydrants is also one of its functions.
This squad gives demonstration in the use of Fire fighting equipment at various Depots to impart
training to employees of other Departments of the Undertaking.
It is supervised by a Havaldar and its administration, working and control are placed under
Assistant Security Officer/Security Officer(FF).
OPERATIONAL
FUNCTIONS OF SECURITY & VIGILANCE
DEPARTMENT:
1. To protect the properties of all kinds of the Undertaking;
2. To prevent loss of the Undertaking’s property through theft and fraud;
3. To prevent damage to the Undertaking’s property due to tampering;
4. To prevent misuse of the Undertaking’s property;
5. To prevent loss/damage to the Undertaking’s property due to fire;
6. To investigate the cause of theft and fraud when they occur;
7. To enforce rules and regulations on the premises of the Undertaking;
8. To safe-guard the cash of the Undertaking.
9. To gather information pertaining to anti-National, anti-Government and anti-Management
activities and bring the same to the notice of the Management.
10. To suggest the internal security measures in respect of depots, receiving stations, installations
to the Management.

897
11. To establish the liaison with Police, Home Guards, Civil Defence Authorities, Fire Brigade
etc.
12. To investigate/conduct the confidential enquiries into such cases as might be referred to the
department by the Manaagement/outside parties and also to have thorough investigation
carried out in case of theft, assault, fraud, misappropriation, fire & accident on the premises of
the Undertaking by keeping constant vigil/watch by the Vigilance Staff & Officers.
13. To enforce Security measures in all the depots and installations of the Undertaking with the
help of Security Officers and Supervisory Staff, Security Guards & Armed Guards.
14. To provide Armed Guards on cash vans to escort the Undertaking’s cash.
15. To ensure the safe-custody of Arms (Guns, Pistols), Ammunitions & their maintenance.
16. To take preventive measures in respect of fire hazards by ensuring the maintenance,
inspection, testing of Fire Fighting equipments including Automatic Fire Fighting Equipments
installed at Vital installations.
17. To enforce discipline amongst the Security Staff & supervise their working.
18. To attend the emergency calls during odd hours.
19. To look after the work of recruitment / confirmation/ promotion/ transfers of Security &
Vigilance Staff .
20. To keep in touch with the Chairman/G.M./Addl.G.M. and other Management personnel in
case of Emergency incidents and information as regards to day to day happenings.
21. To impart training to the Staff of Security & Vigilance Dept. by arranging Refresher Course to
the new recruits & others.
22. To impart the Civil Defence Training to the Staff & Officers of the Undertaking.
23. To maintain Law & Order in the premises of the Undertaking.
24. To provide Security Bandobast during all social & religious functions, inaugural functions of
depots & installations; payment venues; morchas; demonstrations, strikes, bandh etc.
25. To held the National functions such as Republic Day/Independence Day by arranging General
Parade and Flag Hoisting Ceremony.
26. To provide Security help to Traffic, Transportation Engg. & Electric Supply Departments in
their work such as conducting raids in the matter of theft of electricity and unauthorized
extensions, escorting the Staff during strikes, manning Security Guards at the chowkies,
shelters, buses during overnight at the time of emergencies. To provide Security help to the
departments such as Consumers, Welfare, Building, Stores etc. in case of emergencies by
escorting stranded Cash Counter Clerk during the Bandh/ Civil disturbances.
27. To provide adequate Security/ Police Bandobast at the time of demolition of the hutments
from the Undertaking’s premises and Security help in case of eviction of unauthorized

898
occupants from the Staff Quarters, Posting Security Officers at the venue of Auction at Scrap
Yard.
28. In all of Security personnel including Officers, they are 1,350 in number. As far as the
administration is concerned, the department is ensured smooth running of the department,
economic use of stationery & fuel for departmental vehicles & working of overtime, budgetary
control, maximum & effective utilization of the services of the Staff members, Welfare of the
Officers & Staff, to order departmental enquiries in case of mis-conduct committed by the
staff of Security & Vigilance Department, to hear appeals, to conduct interviews of the
candidates for the post of Security Guards, to hold/conduct test for the post of Supervisory
Staff, to arrange for the issue of uniforms/uniform cloth & accessories to the Officers & Staff
to have effective control over the outsiders, contractors, the department is ensured their
movement in the Undertaking’s premises by issuing entry passes.
29. To conduct Residential to Commercial Tariff cases( R to C) and report to the concerned
departments.
30. To submit the report (Gate Meeting, Rally Meeting etc) to Addl G M / G.M. / Management
personnel about the Union Activities on the line of anti-Management.
31. To plug the leakages of revenue on Traffic side by posting Security Officers and Staff with
the help of Traffic Officers.
The B.E.S. & T. Undertaking of the Municipal Corporation of Greater
Bombay is an autonomous body. The Police Personnel do not form part of the
Undertaking’s Security & Vigilance set-up. We do not deploy Police Personnel for
Security & Vigilance work except that two Head Constables and two Police
Constables(armed) are engaged, on year to year basis, for safeguarding the
cash-in-transit when it is remitted to the banks.
Security Administration :
The Security & Vigilance Dept. is headed by the Chief Security & Vigilance Officer, who is
directly under the Addl.General Manager / G M/. He is assisted in day to day administration by the
Office Staff comprising of Dy CSVO, ASO/SO(Adm), Office Asstt, Supervisors, Stenographers and
Clerical Staff.
In the execution of Security Measures, he is assisted by Dy. Chief Security & Vigilance
Officer(Sr), Dy Chief Security & Vigilance Officer, Dy. Chief Security Officers, Dy. Chief Vigilance
Officer, Senior Security Officers, Senior Vigilance Officer, Security Officers, Vigilance Officer,
Assistant Security Officers, Assistant Vigilance Officer who have under them various categories of
staff such as Security Inspectors, Asstt. Security Inspectors, Havaldars & Security Guards. In
addition, the Security Dept has Armed Guard Section, Fire Fighting Squad & Vigilance Section.

The entire area of operation of the Undertaking is divided into 3 zones viz. –
City, Eastern Suburb & Western Suburb. Each zone is placed under Dy Chief Security Officer.
Two/Three depots/premises are grouped together and termed as a Division and placed under the
charge of SSOs/SOs/ASOs.
SECURITY FUNCTIONS & ARRANGEMENT :
Normally security functions consist of protecting and guarding the properties of the
Undertaking from all kinds of loss such as theft, pilferage, fraud, fire, waste and other forms of
damage. Security functions also include gate control, patrolling of premises, fire prevention, detection
and fighting, search of personnel, their belongings and vehicles, investigations of losses when they
occur.
The above duties are carried out as follows:
1. a) PROTECTION OF PROPERTY AGAINST THEFT:
All premises are manned by the Staff of the Security Dept., who regulate entry and exit and
carry out surveillance within the premises by patrolling the area.
No material is allowed to leave the premises unless the same is accompanied by Gate Pass and
is checked by the Security Staff.
b) PROTECTION OF CASH :
The personnel of the Armed Guard Section guard the cash in all the Ticket & Cash Depts.and
also accompany cash vans when the cash is transferred from place to place viz. Depots to Central
Cash Room and vice-versa Banks and vice-versa Cash Collection Centres to Cash Dept.
c) PROTECTION AGAINST FRAUD/MISAPPROPRIATION:
The cases of fraud/misappropriation are initially investigated by the Officers of Security Dept.
and later on handed over to the local Police Station/Crime Branch.
d) PROTECTION AGAINST FIRE :
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The Security Dept. assesses the fire hazard and provide fire fighting equipment of the
necessary type. The installation, servicing, overhauling and checking of the equipment periodically is
carried out by the Fire Fighting Squad of the Security Dept.
e) PROTECTION AGAINST WASTE AND DAMAGE :
Checking of all premises by the Patrolling Staff avoids waste of water, electricity etc.
All cases of damage through accidents, negligence within the premises are investigated by the
Officers of the Security & Vigilance Dept. and responsibility fixed.
An unauthorized use of material & vehicle is checked through various checks and controls.
f) PROTECTION OF PERSONNEL :
The Security Staff prevents the cases of assault between employees and employees as well as
employees and outsiders, within the premises of the Undertaking.
g) ENFORCEMENT OF RULES & REGULATIONS :
Security & Vigilance department regulates and enforces rules & procedures relating to
entry/exit and also presence of the employees on the premises of the Undertaking after duty hours. It
also keeps the Time Recording Clocks under surveillance to detect cases of punching by proxy (i.e.
punching of time card by a person other than the person to whom the time card belongs.)
The Staff also controls queues at the payment venue, grainshops & controls the crowd at the
social function. They also enforce fire prevention regulations and exercise key control.
h) ASSISTANCE TO OTHER DEPARTMENTS :
Assistance is provided to other departments in the matter of :
i) demolition of unauthorized structures on the Undertaking’s land and premises.
ii) Eviction of unauthorized occupants of the Undertaking’s quarters/shops.
iii) Raiding the premises where theft of electricity is suspected.
iv) Checking ticketless travel and operation of private transport vehicles carrying
passengers from the Undertaking’s bus stops.
2. a) PROTECTION OF INTEREST OF THE UNDERTAKING :
Confidential enquiries are conducted in the matters of tracing defaulting contractors, verifying
where necessary , their financial stability and assets, ascertaining the antecedents of the employees as
well as candidates seeking employment in the Undertaking and other matters referred to by the
various departments of the Undertaking.
Verification of certificates/ antecedents and association of
every candidates employed in the Security Dept. are being carried
out invariably and on selective basis in respect of other
departments.

) UNION ACTIVITIES :
Close watch is kept on the activities of the unions such as
Gate Meeting, Strike, Bandh, Morcha, Gherao, stoppage of work etc
and their acts contemplated to disrupt the services of the
Undertaking, are brought to the notice of the Management
immediately.
c) TRAINING :
The Security Dept. has its own Training Centre at Bandra Bus
Depot, where training is imparted to -
1) The recruits of the Security Department
2) Existing employees of the Security Dept., in the form of
Refresher Courses and
3) Various members of the staff in the matter of Civil Defence,
Fire Fighting and Disaster Management.
ARMED GUARD SECTION :
This section is charged with the responsibility of guarding strong rooms, Ticket & Cash
Depts., Central Cash Room and Cash-in-Transit from various depots/Cash Centre to Central Cash
Room/Cash Dept. and from the bank vice versa.
The Armed Guard Section is placed directly under Deputy Chief Security & Vigilance Officer,
who is responsible for its administration, working, training at Police Firing Range, maintaining and
accounting of arms & ammunition as well as their repairs and renewal of arms licenses.
FIRE FIGHTING SQUAD :
This squad carries out work of inspection, cleaning,
maintenance and overhauling of Fire Fighting Appliances such as
various types of fire extinguishers and sand buckets. It checks and
changes and refills, installs these appliances in replacement of the
ones scrapped or used, installs equipments at new sites.
Checking/testing of fire hydrants is also one of their functions. This
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section gives demonstration in the use of Fire Fighting Equipment
at Security Training Centre as well as at various depots/premises
from time to time. This section is placed under Security
Officer/Asstt. Security Officer, who works directly under Chief
Security & Vigilance Officer.
At the planning stage of new buildings/premises, the blue prints are sent to the Chief Security
& Vigilance Officer for scrutiny from the point of view of security as well as Fire Fighting and
suggestions regarding alterations & additions, communicated by the Chief Security & Vigilance
Officer are taken into consideration at the construction stage. Such planning is done with due care as
the provision of Fire Fighting equipment is required to be approved by the Directorate of Factories,
Fire Brigade as well as Municipal Authorities before the permission is given for commissioning of the
depots/premises.
VIGILANCE SECTION :
The Vigilance Section is placed directly under the Dy. Chief Vigilance Officer. It consists of
Sr. Vigilance Officer, Vigilance Officers, Asstt Vigilance Officers and trust-worthy Security Staff.
For the purpose of carrying out confidential enquiries, they operate in mufti. These personnel also
keep watch on the various Electric Supply worksites on the roads, to detect theft of
equipment/material.
They travel incognito on the BEST buses to detect malpractices, if any, by the Traffic Staff.
They keep watch at the Bus Stations to detect theft of fitments from the BEST buses/ Bus Station
premises.
They carry out survey of various consumers in different locality to detect theft of electricity,
unauthorized extension of electric supply; to detect the change in user of the premises which
necessitates change of electric supply tariff.
The Security & Vigilance Dept. establishes liaison with the Police, Home Guards and Civil
Defence Authorities.
SECURITY SET-UP :
1. Executive Staff: Grade
i) Chief Security & Vigilance Officer A - 2
ii) Dy. Chief Security & Vigilance Officer (Sr) A - 3
iii) Dy. Chief Security & Vigilance Officer A - 4
iv) Dy.Chief Security Officers/Dy.Chief Vigilance Officer A - 5
v) Senior Security Officers/Senior Vigilance Officers A/G X
vi) Security Officers/Vigilance Officers A/G IX
vii) Asst Security Officers/ Asst Vigilance Officers. A/GVIII
2. Administrative Staff :

i) Office Assts/ Sr. Asstt
ii) Supervisors
iii) Stenographers
iv) Clerks
v) Sepoy
vi) Nawghany
3. Subordinate Staff :
i) Security Inspectors
ii) Asstt. Security Inspectors
iii) Havaldars
iv) Security Guards
v) Armed Guards
The entire Security System in the Undertaking is divided into
three Sections viz- Transport, Electric Supply & Vigilance. Each
Section is headed by Dy. Chief Security Officers. The Vigilance
Section is headed by Dy. Chief Vigilance Officer.
A TRANSPORT :
The Transport Section is divided into 3 zones i.e.—
a) City
b) Western Suburbs
c) Central & Eastern Suburbs
These zones are headed by Dy Chief Security Officer and further divided
into groups of various premises. Each group is called a ‘ Division ‘ and is under
the charge of Asstt. Security Officer, having Head Quarter at Santacruz Depot for
western suburb, Kurla Bus Depot for Eastern Suburb and HO/ Colaba for city.
B ELECTRIC SUPPLY :
Headed by Dy. Chief Security Officer(Supply) and assisted by Sr. Security Officer, Security
Officers & Asstt. Security Officers. The Supply Section is divided into 2 zones i.e.—
i) South
ii) North
C VIGILANCE :
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Headed by Dy. Chief Vigilance Officer who is assisted by
Senior Vigilance Officer, Vigilance Officers & Assistant Vigilance
Officers. The Vigilance Section is divided as :
a) Traffic
b) Electric Supply
RESPONSIBILITIES :
CHIEF SECURITY & VIGILANCE OFFICER
1. The Chief Security & Vigilance Officer shall be responsible for the Security & safety of
all the properties of the Undertaking. He shall take all such measures to protect them loss through
theft, fraud, fire, misappropriation and other forms of damage and waste.
2. He shall be responsible for maintaining the Security & Vigilance Department in a state of
efficiency and for the training, discipline and morale of its Officers and Staff. He shall for the
purpose, take all such measures as he may consider necessary from time to time, by inspection, visits,
examination of records, calling for reports and framing regulations/issuing instructions and directives
on all matters pertaining to the administration of Security & Vigilance Department including
procedures, training, discipline, duties and conduct of different ranks of officers and members of staff
of the Security & Vigilance Dept.
DUTIES :
His duties can be classified as :
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I) GENERAL II) SPECIFIC
In the discharge of his duties, he shall be assisted by his
subordinate Officers, who are assigned certain specific duties.
A) DUTIES (GENERAL) :
He shall :
1. keep himself in constant touch with the Addl General Manager, General Manager and shall
keep them informed about all matters of importance.
2. maintain liaison with Police Authorities in regard to protection and Security of the
Undertaking’s properties.
3. maintain liaison with Home Guards, Civil Defence, Fire Brigade and Inspectorate of factories.
4. ensure that each of his subordinate officers maintains discipline and efficiency amongst the
staff working under him.
5. keep himself posted about the problems and needs of each Zone/Division and shall guide and
direct the Officers concerned.
6. keep in close touch with various heads of the department with a view to securing their fullest
co-operation in ensuring the protection and security of Undertaking’s properties.
B) DUTIES (SPECIFIC)
These are divided under following heads :
1. Security & safety of Cash
2. Security & safety of Arms & Ammunition.
3. Fire prevention, fire protection, Fire Fighting and Civil Defence.
4. Security measures- planning, implementations
5. Maintenance of Law & Order
6. Vigilance
7. Assistance to other departments
8. Administration
1. Security & Safety of Cash :
He shall –
a) provide guide lines to the departments handling cash and ensure that these guide lines are
adhere to .
b) review these measures from time to time
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c) arrange to post Armed Guards for static duty at the Cash at HO / Wadala
and Ticket & Cash depts. at the Depots.
d) arrange for Armed escorts for Cash-in-transit.
e) arrange for training/testing of Armed Guards.
f) arrange for surprise checking to see whether drills laid down for safety of cash and personnel
are strictly adhered to by the Armed Guards.
2. Security & Safety of Arms & Ammunitions :
He shall ensure that -
a) the arms & ammunition are effectively guarded and accounted for
b) cleaning/maintenance of Arms is carried out regularly.
c) each weapon is tested annually
d) defects, if any, in the arms are attended to immediately.
e) ammunition spent at the firing range is replenished expeditiously
f) an arms licences ( retainership) to the Officers & Staff (Armed Guards) are renewed in
time.
3. Fire Prevention, Protection, Fire Fighting & Civil Defence :
He shall -
a) classify the premises according to vulnerability and have ‘NO SMOKING’ warning displayed
wherever necessary.
b) Ensure that the concerned departments observe safety rules and maintain proper housekeeping.
c) Investigate causes of fire and suggest such measures as deemed fit to avoid recurrence.
d) assess the fire protection necessary for each premises.
e) provide adequate number of fire extinguishers/sand buckets according to the type of fire
extinguishers
f) arrange for regular servicing and overhauling weighing of fire extinguishers.
g) arrange for regular hydraulic testing of fire extinguishers.
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h) arrange to train the entire staff of the Security Dept. and staff of various departments in basic
fire fighting procedures and handling of fire extinguishers of various types.
B) CIVIL DEFENCE
He shall arrange to :
a) enlist the co-operation of various departments to train the maximum number of staff in
Civil Defence Basic Course.
b) have maximum number of Officers & Staff trained in various jobs pertaining to Civil
Defence by deputing them to various courses conducted by Civil Defence Authorities.
c) keep liaison with Civil Defence Authorities and conduct Civil Defence exercises / Mock
Drill from time to time.
4. Security Measures
He shall :
a) assess the vulnerability of each premises at the Planning stage of any building,
structure, depot, bus station by examining each drawing.
b) review the Security measures at each premises to detect lacunas in the
system/procedures and rectify them
c) enforce all the rules/regulations and procedures laid down by the Management.
d) ensure that sound internal control systems are laid down by respective departments and
followed scrupulously.
e) wherever possible, suggest changes in procedures and practices, so as to
eliminate/minimize possibilities of theft/ fraud/ misappropriation.
f) draw attention of such levels of Management, as deemed necessary, to
exceptions/variations or irregularities in respect of internal control system in vogue.
g) arrange to have thorough investigations carried out in the cases of theft, assault, fraud,
misappropriation, fire and accidents on the premises of the Undertaking.
h) conduct regular training of Security Staff freshly recruited and also conduct refresher
courses for the existing staff.
i) provide necessary protection to the premises of the Undertaking with the help of the
Police during emergencies such as strikes/ stoppage, bandhs and civil disturbances.
5) Maintenance of Law & Order
He shall :
a) get all the cases of assault on the premises of the Undertaking investigated and submit
reports to the Management.

) provide Security Bandobast during all social and religious functions held on the premises
of the Undertaking.
c) provide security bandobast at Payment venue on pay days to facilitate smooth
disbursement of salaries/wages and avoid inter-union altercations/quarrels.
d) Provide Police Bandobast during Morchas / demonstrations/ Gate Meetings.
6) Vigilance :
I) He shall arrange to :
a) screen all candidates for the post of Security Guards
b) have the antecedents of all casual labourers employed on contract, verified.
c) have the antecedents, service certificates and documents verified when specific cases
are referred to him by various departments.
d) have investigations conducted, as & when the cases of defaulting contractors are
referred to him by other departments/Legal department.
II) He shall keep vigil :
a) on the activities of Traffic Outdoor Staff suspected of indulging in malpractices.
b) on the Electric Supply outdoor worksites to apprehend the employees/outsiders
indulging in theft of Undertaking’s property.
c) on roads, termini and apprehend culprits indulging in theft of fitments from the
Undertaking’s buses.
d) on Electric Supply outdoor staff indulging in malpractices.
e) on Stores Dept. employees indulging in malpractices
f) on Bldg. Dept. employees indulging in malpractices
g) to apprehend staff indulging in thefts, punching by proxy, money lending and
absenting from place of work and other irregularities.
h) keep himself posted about the activities of various unions and communicate impending
actions proposed to be taken by them to the Management.
III) He shall
a) co-ordinate & control the working of the Vigilance Cell
b) arrange to carry out investigations in confidential enquiries referred to by the
Management & other depts.
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c) arrange to reduce the leakage of revenue & theft cases to the minimum possible extent
on both the sides i.e. Transport & Electric Supply Branch.
7) Assistance to other departments
He shall arrange to provide Security assistance to :
a) Traffic Dept.- by posting Security Guards whenever the chowkey, shelters, buses are
damaged and are required to be protected over night.
b) Transportation Engineering Dept.- by escorting staff to the spots where the buses are
immobilized by strikers, to attend to the damage done and to bring back the buses.
c) Electric Supply Branch- In the cases of raids conducted in the matter of theft of
electiricity and unauthorized extensions.
d) Consumers Dept.- By escorting the stranded Cash Counter Clerks during Bandhs/
Civil disturbances
e) Estate Dept. In the eviction of unauthorized occupants of quarters.
f) Building Dept.-
a. In the matter of demolition of hutment/s unauthorized structures and vacating
encroachments
b. Guarding of plots of land acquired by the Undertaking.
c. Joint inspection of vacant plots, to detect the encroachment.
g) Stores Dept. : By posting Armed Officers at the venue of auction
at scrap yard.
8) Administration :
I) He shall ensure :
a) smooth running of department
b) economic use of stationery & fuel for departmental vehicles and working of overtime
c) budgetary control
d) maximum & effective utilization of the services of Officers & Staff
e) welfare of the Officers and Staff.
II) He shall :
a) order departmental enquiries to be held in the matters of misconduct committed by the
staff of Security & Vigilance Department.
III) He shall :
b) hear second appeals preferred by the Security staff against the orders of Trying Officer.
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a) conduct interviews of the candidates for the post of Security Guards alongwith panel of
CPO and IA
b) conduct interviews alongwith Chief Personnel Officer, Internal Auditor, of Security
staff for promotion.
c) conduct tests for the post of Havaldars, Asst. Security Inspector and Security
Inspectors and conduct interviews alongwith Chief Personnel Officer, Internal Auditor
for the said posts.
d) personally handle the matters relating to confirmation/transfers of security staff to
various Depots/Electric Supply Branch.
e) accompany the panel for interview consists of Chief Personnel Officer and Internal
Auditor at the time of promotion to the post of Assistant Security Officers.
f) arrange for the issue of uniforms/uniform cloth and accessories to Officers/staff in
proper time.
g) arrange to have Entry passes issued to Contractors, Casual Labour, Cobblers,
Launderers and Barbers
h) arrange to have National Flags hoisted on specified dates.
i) attend to day to day administration.
j) get prepare officers Monthly Emergency Duty list
NOTE: He shall exercise such powers in relation to Security & Vigilance Department, as may be
specified by the Management, from time to time.

DY. CHIEF SECURITY & VIGILANCE OFFICER (SENIOR)
RESPONSIBILITIES :
1. It will be the responsibility of the Dy Chief Security & Vigilance Officer (Senior) to assist the
Chief Security & Vigilance Officer in the protection of the Undertaking’s properties of all kinds from
theft, fraud, misappropriation, fire and other forms of damage and waste. He shall implement all
measures adopted by CSVO.
2 He shall be responsible for maintaining the Security & Vigilance Department in a state of
efficiency and for their training, discipline and morale of its Officers and Staff. He shall for the
purpose, take all such measures as he may consider necessary from time to time, by inspection, visits,
examination of records, calling for reports and submit his observations to the CSVO and implement
the instructions issued by the CSVO to that effect.
3. He shall be required to ensure effective liaison with the Officers of Electric Supply &
Transport Divisions, as also the Police authorities at various levels.
His duties can be classifed as under :
I) GENERAL II) SPECIFIC
In the discharge of his duties, he will be assisted by his subordinate Officers/Staff as also by
the Office staff.
I) DUTIES (GENERAL):
He shall :
i) keep in constant touch with the CSVO and keep him posted about all matters of importance.
ii) maintain liaison with Police Authorities in regard to Protection and Security of the
Undertaking’s properties.
iii) maintain liaison with Home Guards, Civil Defence, Fire Brigade and Inspectorate of factories.
iv) ensure that each of his subordinate officers maintains discipline and efficiency amongst the
staff working under him.
v) keep himself posted about the problems and needs of each Zone/Division and shall guide and
direct the Officers concerned.
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vi) keep in close touch with various heads of the department with a view to securing their fullest
co-operation in ensuring the protection and security of Undertaking’s properties.
II DUTIES – SPECIFIC
These are divided under following heads :
1. Security & Safety of Cash
2. Security & Safety of Arms & Ammunition.
3. Fire prevention, Fire Protection, Fire Fighting and Civil Defence.
4. Security Measures- Planning, Implementations
5. Maintenance of Law & Order
6. Vigilance
7. Assistance to other departments
8. Administration
9. Training & Development
1. Security & Safety of Cash :
---------------------------------
He shall –
a] carry out inspection of Cash Vans
b] inspect the route of Cash Vans periodically and make changes as and when required.
c] ensure that guide lines provided by the CSVO are adhered to by the departments handling cash
by paying visit to such Departments/premises.
d] help CSVO in reviewing the Security measures for cash from time to time.
e] go through the night inspection reports submitted by the
Officers to check whether the Officers do check the Armed
Guards, arms & ammunition during their night inspection
rounds.
f] arrange shooting practice for Security Officers and Armed
Guards by obtaining permission of the Police Commissioner
g] Pay surprise visits to departments handling cash and also to
Banks/Cash Collection Centres to ensure that the Armed
Guards adhere to the drill laid down.
2. Security & Safety of Arms & Ammunitions :
-------------------------------------------------------
He shall ensure that -

i) the arms licences are renewed in time.
ii) arrange for shooting practice programme for Officers and Armed Guards
iii) training given to A/Guards/Officers for handling arms & ammunitions.
iv) proper transport arrangement are made for the Officers, A/Guards & Arms to the firing range.
v) arrangements are made to procure necessary amount of money for replenishment of
ammunition used at firing range.
vi) periodical inspection of log books maintained in the A/Guard Section for the withdrawal and
depositing of arms by Officers and A/Guards is carried out.
vii) periodically inspect the arms as well as take stock check.
viii) arrange for the payment of bills in respect of arms got repaired by the Armed Guard Section.
ix) arrange for supply of various items required by the Armed Guard Section for efficient
maintenance of arms.
3. Fire prevention, Protection, Fire fighting :
----------------------------------------------------
He shall-
i) pay visit to various premises to ensure that fire prevention measure are duly observed.
ii) maintain classified record of fire incidents and ensure the implementation of measures
suggested by the CSVO.
iii) arrange for training of staff of various Depot/Departments in basic fire fighting methods.
iv) arrange for Civil Defence Basic Course training for the Officers/Staff of other department of
the Undertaking by establishing liaison with other Head of the Departments and Civil Defence
Authorities.
v) arrange to put up Committee Notes for sanction of deputation of Officers/Staff to various Civil
Defence Courses and take necessary action as regard to their medical certificate, attendance at
the course and payment of deputation allowance.
vi) visit Central Fire Station at Byculla where Fire demonstrations will be given by the Fire
Brigade Personnel.
4. Security Measures
913

He shall :
i) visit various premises of the Undertaking to ensure that security measures in force are duly
observed.
ii) enforce all the rules/regulations, procedures/practice laid down by the Management.
iii) assist CSVO in conducting various reviews of Security measures and suggest changes if
deemed necessary.
iv) conduct investigation into cases referred to him by the CSVO
v) draw out programme of training of recruit Security Guards.
vi) draw out programme of training of Refresher course.
vii) arrange for payment of honorarium to the Officers conducting lectures/training during training
courses/refresher courses
viii) liaison with Police authorities to arrange for Police bandobast for various premises of the
Undertaking during emergencies such as strikes, bandhs and civil disturbances.
ix) ensure that necessary Security measures are taken with regard to bomb threat and suggestions,
if any, given to the CSVO.
x) ensure that joint floor inspection by Security/Traffic/Civil Engg. Officers, Supply Officers at
various premises pertaining to bomb-threat are carried out.
xi) keep liaison with Bomb Detection and Disposal Squad, Civil Aviation Authority, Kalina
Santacruz and will arrange for training of Officers of Security and other deparments.
5) Maintenance of Law & Order
He shall :
i) provide Security Bandobast at various premises of the Undertaking during social/religious
functions.
ii) arrange Police Bandobast during Morchas/demonstrations and detail Officers for duty at Head
Office.
6) Vigilance :
He shall :
i) ensure that the antecedents of casual labours employed on contract basis are verified.
914

915
ii) ensure that Entry passes are issued to Contractors, Cobblers, Laundrers and Barbers, Canteen
staff at various premises of the Undertaking and are checked regularly by the Officers and
Supervisory staff.
iii) issue parking passes to those who are permitted to park their vehicles on the premises of the
Undertaking.
iv) to undertake vigilance work as allocated by the CSVO.
v) Co-ordinate the work of Vigilance Section
vi) also guide the Officers in planning and execution of the raids and Vigilance work.
7. Assistance to other department
He shall :
i) arrange for police bandobast in case of demolition of hutments/encroachments and detail
Officers/Staff for such jobs.
ii) detail Officers to accompany Bldg. Dept. staff during the joint inspection of Undertaking’s
plots.
iii) detail Officers for duty at Oshiwara Scrap Yard during auction.
iv) detail Officers to accompany Welfare Dept. staff in cases of eviction of unauthorized
occupants.
v) keep himself posted about the activities of various unions and communicate impending actions
proposed to be taken by them to CSVO.
8. Administration :
A) He shall :
i) be incharge of Office Administration.
ii) be responsible for Office up-keep.
iii) get the damaged/broken furniture and defects in typewriters/P.C./Xerox Machine as also
Electrical fittings repaired in good time.
B) He shall ensure that :
i) the office staff come and leave in proper time and do not pass away time.
ii) work load on each staff is assessed and equitable distribution of work is effected.
iii) each of the staff member co-ordinates mutually and works to the best of his ability.
C)
i) ensure that uniform cloth/uniforms and accessories are issued in proper time to the Officers
and staff and upto date records are maintained.

ii) payments in lieu of monsoon apparels, stitching charges as well as Festival advances are made
to the staff in proper time.
D) ensure that :
i) the staff records and other records are properly maintained
ii) Master Control Registers and Leave records are posted upto date.
iii) Staff dutylist are received, scrutinized, cyclostyled and distributed in time.
iv) Overtime statements are prepared in time and necessary sanction obtained.
v) Officers absentee memos are sent in time to Audit
vi) papers are properly compiled/filed/followed up.
E) ensure that :
i) the utmost economy is observed in the use of departmental vehicle
ii) correct entries are made in Vehicle’s Log books.
iii) the vehicles are maintained in efficient condition and repairs, if any, are expeditiously carried
out.
9. Training & Development
i) To arrange the training which is to be imparted to Security Officers / staff and other Officers /
Staff of the Undertaking as abnd when decided by the Management.
ii) To look after the deputation of officers of Security & Vigilance Dept. to CIRT, ASRTU, Civil
Defence College, various Government & Non-Governmental organization for awareness and
learning new aspects regarding Security & Vigilance.
iii) To be in touch with local establishments / Police authorities and to make available the data to
the Undertaking regarding Security equipments and latest development in the field of Security
& Vigilance.
iv) To ensure basic fire fighting training to the Security personnel.
v) To observe that First Aid / Civil Defence Basic Course is imparted to Security Officers, staff
as well as employees of the Undertaking
vi) To conduct Disaster Management Courses including Mock exercise / evacuation etc in
consultation with Civil Defence authorities.
vii) Overall Incharge of Public awareness campaign launched by the Management
916

917
viii) To supervise / deliver the lectures to Traffic Outdoor staff regarding bomb threat / Security
measures including overall alertness.
RESPONSIBILITIES
Dy. CHIEF SECURITY & VIGILANCE OFFICER.
1. It will be the responsibility of the Deputy Chief Security &
Vigilance Officer to assist Chief Security & Vigilance Officer and Dy
Chief Security & Vigilance Officer(Sr), in the protection of
Undertaking’s properties of all kinds from theft, fraud,
misappropriation fire and other forms of damage and waste. He

918
shall implement all measures adopted by the C.S.V.O. and Dy
CSVO(Sr)
2. He shall be responsible for maintaining the Security &
Vigilance Department in a state of efficiency, for their training,
discipline and morale of its Officers and Staff. He shall for that
purpose take all such measures, as he may consider necessary,
from time to time, by inspection visits, examination of records,
calling for reports and submit his observations to the CSVO/ Dy
CSVO(Sr) and implement the instructions issued by the CSVO / Dy
CSVO(Sr) in that behalf.
3. He shall be required to ensure effective liaison with the
Officers of Electric Supply & Transport Divisions, as also the Police
Authorities at various levels.
His duties can be classified as under :
I) GENERAL II) SPECIFIC
In the discharge of the duties he will be assisted by subordinate Officers/Staff as also by
Office Staff.
I - DUTIES (GENERAL)
He shall :
i) keep in constant touch with the CSVO / Dy CSVO(Sr) and keep
him posted about all matters of importance.
ii) Maintain liaison with Police authorities in regard to protection and
security of Undertaking’s properties.
iii) Maintain liaison with Home Guards, Civil Defence, Fire Brigade
and Inspectorate of Factories.
iv) Ensure that each of his subordinate officers maintain discipline
and efficiency, amongst staff working under him.
v) Keep himself posted about the problems and needs of each
Zone/Division and shall guide and direct the Officers concerned.
vi) Keep in close touch with various Heads of departments with a

view to securing their fullest co-operation in ensuring, the
protection and security of Undertaking’s properties.
II - DUTIES (SPECIFIC)
These are divided under the following heads.
1. Security and Safety of Cash.
2. Security and Safety of Arms and Ammunition
3. Fire Prevention, Fire Protection and Fire Fighting & Civil Defence.
4. Security Measures.
5. Maintenance of Law & Order
6. Vigilance
7. Assistance to other departments.
8. Administration.
1. Security and Safety of Cash :
He shall :
A-i) ensure that guide lines provided by the
C.S.V.O./ Dy CSVO(Sr) are adhered to by
the departments handling cash by paying
visits to such dept./ premises.
ii) help C.S.V.O./ Dy CSVO(Sr) in reviewing the Security measures
for cash, from time to time.
iii) to ensure whether the Officers do check the Armed Guards, Arms
and ammunitions during their night inspection rounds.
B) for the purpose of arranging shooting practice of Armed Guards,
arrange to obtain permission of the Police Commissioner, make
necessary payment and chalk out the training programme with the
help of Dy CSO (City zone).
C) pay surprise visits to departments handling cash as also to
Banks/Cash Collections Centres to ensure that the Armed Guards
adhere to the drill laid down.
2. Arms and Ammunition :
He shall ensure that :
i) the Arms licences are renewed in times.
ii) proper transport arrangements are made for Officers, Armed Guards
& arms to the firing range.
919

iii) arrangements are made to procure necessary amount of money for
replenishment of ammunition spent at firing range.
iv) arrange for the payment of bills in respect or arms got repaired by
the Armed Guard Section.
v)
vi)
arrange for supply of various items required by the Armed Guard
section for efficient maintenance of arms.
periodical check of Arms & ammunition including physical stock
take etc
3. Fire Prevention, Fire Protection and Fire Fighting
For prevention of fire he shall:
i) pay visit to various premises to ensure that fire prevention measure are duly observed.
ii) arrange for a vehicle as and when the same is required by the Security Officer(FF) for the
purpose of transport of Fire Extinguishers, accessories, servicing and overhauling of the
extinguishers at various Depots/premises of the Undertaking as also for visits to Inspectorate
of Factories.
iii) maintain classified record of fire incidents and ensure the implementation of measures
suggested by the CSVO.
iv) arrange for training of staff of various Depot/Departments in basic fire fighting methods.
v) arrange for Civil Defence Basic Course training for the Officers/Staff of other department of
the Undertaking by establishing liaison with other Head of the Departments and Civil Defence
Authorities.
v) arrange to put up Committee notes for sanction of deputation of Officers/Staff to various Civil
Defence Courses and take necessary action with regard to their medical certificate, attendance
at the course and payment of deputation allowance.
4. Security Measures
He shall :
i) visit various premises of the Undertaking to ensure that security measures in force are duly
observed.
ii) enforce all the rules/regulations, procedures/practice laid down by the Management.
iii) assist CSVO / Dy CSVO(Sr) in conducting various reviews of Security measures and suggest
changes if deemed necessary.
iv) conduct investigation into cases referred to him by the CSVO/Dy CSVO(Sr)
920

v) draw out programme of training for recruit Security Guards.
vi) draw out programme of Refresher course.
vii) arrange for payment of honorarium to the Officers conducting lectures/training during training
courses/refresher courses
viii) liaison with Police authorities to arrange for Police bandobast for various premises of the
Undertaking during emergencies such as strikes, bandhs and civil disturbances.
5) Maintenance of Law & Order
He shall :
i) provide Security Bandobast at various premises of the Undertaking during social/religious
functions.
ii) arrange Police Bandobast during Morchas/demonstrations, Strike/Bandh and detail Officers
for duty at Head Office.
6) Vigilance :
He shall :
i) ensure that the antecedents of casual labours employed on contract basis are verified.
ii) ensure that Entry passes are issued to Contractors, Cobblers, Laundrers and Barbers, Canteen
staff at various premises of the Undertaking and are checked regularly by the Officers and
Supervisory staff.
iii) issue parking passes to those who are permitted to park their vehicles on the premises of the
Undertaking.
iv) to undertake vigilance work as allocated by the CSVO/ Dy CSVO(Sr).
v) co-ordinate the work of Vigilance Section
vi) also guide the Officers in planning and execution of the raids and Vigilance work.
7. Assistance to other department
He shall :
i) arrange for police bandobast in case of demolition of hutments/encroachments and detail
Officers/Staff for such jobs.
ii) detail officers to accompany Bldg. Dept. staff during the joint inspection of Undertaking’s
plots.
iii) detail officers to accompany Welfare Dept. staff in cases of eviction of unauthorized
occupants.
921

vi) keep himself posted about the activities of various unions and communicate impending actions
proposed to be taken by them to CSVO/ Dy CSVO(Sr).
8. Administration :
A) He shall :
i) be incharge of Office Administration.
ii) be responsible for Office up-keep.
iii) co-ordinate the work allotted to the Supervisor / Officer in the Security & Vigilance Dept.
iv) revise the existing procedures if found outdated or so, as regards to the administration in
consultation with Dy CSVO(Sr) /CSVO.
B) Ensure that :
a) the office staff come and leave in proper time.
b) work load on each staff is assessed and equitable distribution of work is effected.
c) each of the staff member co-ordinates mutually and works to the best of his ability.
d) uniform cloth/uniforms and accessories are issued in proper time to the Officers and staff and
upto date records are maintained.
e) payments in lieu of monsoon apparels, stitching charges as well as Festival advances are made
to the staff in proper time.
f) the staff records and other records are properly maintained
g) Master Control Registers and Leave records are posted upto date.
h) Staff dutylist are received, scrutinized, cyclostyled and distributed in time.
i) Overtime statements are prepared in time and necessary sanction obtained.
j) Officers absentee memos are sent in time to Audit
k) Papers are properly compiled/filed/followed up.
l) the utmost economy is observed in the use of stationery
m) minimum use of vehicles and correct entries are made in Vehicle’s Log books.
n) the vehicles are maintained in efficient condition and repairs, if any, are expeditiously carried
out.
o) proper use of Imprest cash and the record are maintained
922

923
p) get the damage/broken furniture and defects in P.C./Xerox Machine as also Electrical fitting
repaired in good time.
q) Internal Audit / Municipal Audit queries are attended to in time.
DEPUTY CHIEF VIGILANCE OFFICER
DEPUTY CHIEF SECURITY OFFICER(TRANSPORT/SUPPLY).
[Eastern Suburb/ Western Suburb/ City]
RESPONSIBILITIES

924
1. It will be the responsibility of the Dy. Chief Security Officer (Transport) deputed in Western /
Eastern Suburb to assist Chief Security & Vigilance Officer, Dy Chief Security & Vigilance
Officer(Sr) and Dy Chief Security & Vigilance Officer in the protection of Undertaking's properties of
all kinds from theft, fraud, misappropriation, fire and other forms and damage and waste. He shall
implement all measures adopted by the C.S.V.O.
2. He shall be responsible for maintaining the Security Dept. in a state of efficiency, for their
training, discipline and morale of its officers and staff. He shall for that purpose take all such
measures, as he may consider necessary, from time to time, by inspection visits, examination of
records, calling for reports and submit his observations to the CSVO / Dy CSVO(Sr) / Dy CSVO and
implement the instructions issued by them in that behalf.
3. He shall be responsible for the Transport Section in their posting at Western / Eastern zone of
the Undertaking and shall guide the officers working under him.
His duties can be classified as under:
I) General II) Specific.
In the discharge of his duties he shall utilise the services of
any of the subordinate Officers/Staff.
I - Duties (General)
He shall:
i) keep in constant touch with the CSVO and keep him posted about
all matters of importance.
ii) maintain liaison with Police authorities in regard to protection and
security of Undertaking's properties.
iii) maintain liaison with Home Guard s, Civil Defence, Fire Brigade
and Inspectorate of Factories.
iv) ensure that each of his subordinate officers maintain discipline and
efficiency, amongst staff working under him.

II - DUTIES (specific)
v) keep himself posted about the problems and needs of each
Zone/Division and shall guide and direct the Officers concerned.
vi) keep in close touch with various Heads of Depts. with a view to
securing their fullest co-operation in ensuring the protection and
security of Undertaking's properties.
These are divided under following heads.
1. Security and Safety of cash.
2. Security and Safety of Arms & Ammunition.
3. Fire prevention, Fire Protection, Fire Fighting and Civil
Defence.
4. Security Measures.
5. Maintenance of Law & Order.
6. Vigilance.
7. Assistance to other departments.
8. Adminstration.
1. Security and Safety of Cash:
He shall:
A Take all such Security measures which are necessary to ensure
security and safety of cash. To that end he shall
i) Draw up the rota of ArmedGuards for duty at
a) Cash Departments (Colaba & Dadar)
b) Central Cash Room (Wadala)
c) Ticket & Cash Departments.
d) On cash vans for guarding cash in transit.
ii) Detail Police escorts for Cash vans.
iii) detail Officers to escort cash in transit to/from Banks and as and when
required.
iv) inspect Cash vans for ensuring that they satisfy the Security norms and are
worthy of transporting cash.
v) inspect Cash Depts., Ticket & Cash Depts., Central Cash Room and Cash
Collection Centers to confirm that guidelines provided by the CSO are
adhered to by the departments handling cash and if necessary suggest methods
to further strengthen the Security measures.
925

926
vi) conduct training of Officers/Armed Guards at Police range, Naigaum, to
ensure that they are fit to guard the cash as also to ensure that the Arms &
Ammunition are in fit condition to be helped in emergencies.
vii) detail officers to pay surprise visits to departments handling cash/banks/cash
collection counters to ensure that the Armed Guards follow the drill laid
down.
2. Security & Safety of Arms and Ammunition:
He shall be responsible for the efficient working of A/Guard Section and would be assisted
by SSO/ SO/ASO Arms.
He shall ensure that:
i) all measures necessary are adopted for the effective safe custody
of all arms and ammunition of the Undertaking.
ii) all arms and ammunition are accounted daily.
iii) daily, weekly and monthly maintenance of arms is carried out.
iv) defects, if any, in the arms are rectified immediately and upto date
gun history is maintained.
v) ammunition spent during shooting practice is replenished
expeditiously.
vi) all necessary help is given to Dy.C.S.V.O. to obtain retainership
for Officers and staff by establishing liaison with concerned
Police Stations.
viii) upto date records of Cash van break downs are maintained.
3 Fire prevention, protection and fire fighting;
He shall:
i) pay visits to various premises under their jurisdiction to ensure that fire
prevention measures are duly observed.
ii)
iii)
iv)
help officers, if necessary, in the investigation of causes of fire.
inspect the Fire Fighting equipments to ensure that the same are maintained in
efficient condition and maintain liaison with Security Officer (FF)
help fight fires, if any, at the premises under their direct jurisdiction.
Maintain liaison with Fire Brigade Officers.

v)
4. Security Measures
He shall:
i) regularly visit various premises into the zones and ensure
that security measures as regards to Gate control, Material
control, visitors etc in force are duly observed.
ii) enforce all rules/regulations, procedures/practices laid
down by the Management.
iii) assist CSVO in conducting various reviews of security
measures and suggest changes, if any.
iv) conduct investigations in all cases of theft, fraud
misappropriation.
v) ensure that sound internal control systems are laid down
by respective departments and followed scrupulously.
vi) wherever possible suggest changes in procedures and
practices so as to eliminate/minimize possibilities of theft,
fraud, misappropriation and fire.
vii) arrange to have thorough investigations carried out in
cases of theft, fraud, misappropriation.
viii) provide necessary Police protection to the premises of the
Undertaking, in their respective zones, during strikes,
bandhs, civil disturbances and demonstrations.
5. Maintenance of Law & Order:
They shall:
i) personally conduct/guide subordinate Officers in the investigation of cases of
assault.
ii) provide security bandobast during social and religious functions at the
premises under their jurisdiction.
iii)
iv)
6. Vigilance:
provide security bandobast during Gate Meeting etc
provide security bandobast at the payment venue and also remain present to
avoid inter-union altercations/quarrel.
927

They shall arrange to:
i) keep vigil on the delinquent/suspected staff of Traffic, Transportation Engg.,
Building Dept. and other departments. Dy CVO will also arrange to keep
watch on the delinquent/suspected employees of Electric Supply and Stores
Dept.
ii) keep vigil on line to detect/apprehend culprits indulging in pilferage of
fitments from the Undertaking's buses.
iii) Dy CVO shall arrange to keep vigil to detect and apprehend culprits stealing
from various sub-stations / Receiving Stations.
iv) keep vigil on employees suspected of indulging in punching by proxy,
absenting from place of work, money lending and various irregularities and
malpractices.
v) maintain close liaison with all the heads of other departments in the matter of
security of Undertaking's properties.
vi) keep themselves posted about the activities of various Unions and
communicate impending actions proposed to be taken to Dy CSOs/ Dy CVO.
vii)
viii)
ix)
undertake confidential enquiries entrusted to them.
developed internal network of information as regard to the malpractices,
corruption and also theft, misappropriation to avoid loss of the Undertaking
to detect residential to commercial change (R to C)of tariff cases and
reverification cases by deputing Vigilance Staff / Officer. Monthly Report to
that effect to be sent to G M/ Addl G M/ DGM(ES).
to accompany the electric supply vigilance staff / officer in detection of theft
of electricity & unauthorized connection at large scale.
7.
x)
Assistance to other departments:
They shall, provide protection:
i) to Building Dept. staff in cases of demolition of hutments,
removal encroachment, and guarding of vacant plots, Eviction of
tenaments.
ii) to Trans. Engg. dept. to attend to buses rendered immobile
during strikes/bandhs/ Civil disturbances
iii) to Traffic Dept. to protect over night damaged buses, chowkies
and shelters.
iv to Electric Supply branch in cases of theft of electricity/
928

8. Administration:
They shall:
i) draw rota for posting of Security staff
ii)
unauthorized extensions and also in attending faults during such
emergencies.
v) to Cash Counter Clerks stranded during bandhs/civil
disturbances.
working under them.
exercise control over the attendance, leave/absence of staff, maintain proper leave records, and send
advices to Time Keeping Dept. and H.O.
iii) visit Security posts to ensure that the Security Guards are alert and
performing duty according to the procedure laid down.
iv) check as to whether Supervisory staff perform duties as per the
procedures laid down.
v) check the turn out / uniform of the staff working under them.
vi) check the diaries, records maintained at various Security posts.
vii) check the Gate passes to ascertain that correct procedures are
followed and test check/verify whether material meant for a certain
premises has reached its proper destination.
viii) get the Identity cards/entry passes issued to barbers, cobblers,
launderers, Canteen staff and contractors checked by ASOs/SIs/ASIs.
ix) ensure that the uniforms are properly stitched by their staff, inspect
the same when stitched and send certificate to Dy CSO (Adm).
x) hold conference of the Supervisory staff every month to hear their
grievances/suggestions and send the minutes to CSVO.
xi) perform night inspection rounds as instructed by C.S.V.O.
xii) attend Gate meetings and convey the gist immediately on phone to
CSVO/Dy CSVO(Sr).
929

xiii) send Gate meeting reports containing urgent matters immediately by
special messenger.
xiv) send Gate meeting reports latest by next day noon.
xv) maintain data registers and other records upto date.
xvi) conduct departmental enquiries.
xvii) carry out such other duties as are entrusted to them, from time to
time.
In addition to the above general duties, the Dy CVO should
perform following specific duties. He is the overall incharge of
Vigilance Section and has to look after the functions of Vigilance
Cell.
Besides this the following specific duties are classified
according to their Zones & Divisions.
1] Dy Chief Security Officer (Western Suburb)
Western Zone of Security & Vigilance Dept. is a zone in which, besides the Bus Depot, it
houses Security Training Centre at Bandra, Scrap Yard at Oshiwara Depot and Traffic Training
Centre at Dindoshi.
a) He should ensure proper bandobast / supervision at Oshiwara Scrap yard on monthly auction
of Undertaking’s material.
b) To ensure proper delivery of materials.
c) To remain present on the occasion of Opening & closing ceremony of Security & Vigilance
Department’s function.
d) To co-ordinate the public awareness activity carried out in zone and submit the report to
CSVO.
930

2] Dy Chief Security Officer (Eastern Suburb)
Eastern zone of Security & Vigilance Dept. is having Anik Workshop, Motor Vehicle Section, CNG Fueling Station etc. The auction of
Chassis, Bus bodies and Electric supply material take place at regular interval
a) He should ensure the delivery of chassis, Bus bodies, transformers, switch gear etc.
b) Fire prevention measures to be adopted at CNG Fueling station by adopting/ providing fire
equipments and other devices.
c) To co-ordinate the public awareness activity carried out in zone and submit the report to
CSVO.
3] Dy Chief Vigilance Officer
It will be the responsibility of Dy Chief Vigilance Officer to look after the City zone Depots in
addition to the Vigilance Section. He will co-ordinate the Public awareness campaign of City zone
and forward the report to CSVO.
To initiate the Confidential enquiries entrusted by CSVO. To maintain Register / Record of the same cases which are to be marked to the
Officers to ensure that the enquiries are completed in time. To advice / assist the Officers in confidential enquiries in consultation with CSVO.
DEPUTY CHIEF SECURITY OFFICER (ELECTRIC SUPPLY)
RESPONSIBILITIES -
931

932
It will be the responsibility of the Dy. Chief Security Officer (Electric Supply) to assist Chief
Security & Vigilance Officer in the protection of Undertaking’s properties particularly in Electric
Supply Industry of the Undertaking, from all kinds of theft, fraud, misappropriation, fire, sabotage &
other forms of damages and waste. He shall implement all measures adopted by Chief Security &
Vigilance Officer.
He shall be responsible for maintaining Security & Vigilance Dept. in a stage of efficiency for the training, discipline and morale of its
Officers and Staff. He shall for that purpose take all such measures, as he may consider necessary from time to time by inspection, visits, examination of
records, calling for reports, submit his observations to CSVO and implement the instructions issued by him to that behalf.
He shall be responsible for the Electric Supply Branch of Undertaking and shall guide the
Officers working under him. It shall also be his duty to keep himself in close touch with various
Heads of Depts. of Supply Branch with a view to securing their fullest co-operation in ensuring the
protection and security of the Undertaking’s premises.
His duties can be classified as under:-
i) General ii) Specific
In the discharge of his duties he shall utilize the services of any of the subordinate
Officers/Staff.
DUTIES (General)
He Shall :
i) keep in constant touch with Dy. CSVO(Sr)/Dy CSVO and keep them
posted about all matters of importance.
ii) maintain liaison with Police Authorities in regard to protection and
security of Undertaking’s properties.
iii) maintain liaison with Home Guards, Civil Defence, Fire Brigade and
Inspectorate of Factories.
iv) ensure that each of his subordinate Officers maintain discipline and
efficiency amongst staff working under him.
v) keep himself posted about the problems & needs of each
zone/division and shall guide and direct the Officers concerned.
DUTIES (SPECIFIC)
These are divided under following heads
i) Security & Safety of cash
ii) Security & Safety of Arms & Ammunition
iii) Fire Prevention/Protection, Fire Fighting & Civil Defence
iv) Security Measures
v) Maintenance of Law & Order

vi) Vigilance
vii) Assistance to other departments
viii) Administration
1. Security & Safety of Cash :
He shall
i) ensure that guidelines provided by CSVO are adhered to
by the departments handling cash by paying visits to such
Departments premises, particularly with Collection centres
etc.
ii) help CSVO in reviewing the security measures for cash
from time to time.
iii)
pay surprise visits to departments handling cash as also
banks/cash collection centers to ensure that the Armed
Guards adhere to the drills laid down.
iv) pay visits to Cash Collection Centres – day/evening and mobile Cash
Collecting Vans to review the security measures and to confirm that guidelines
provided by CSVO are adhered to by the department and if necessary suggest
methods to further strengthen the security measures.
2. Security & Safety of Arms & Ammunition
He shall ensure that all measures necessary are adopted for
the effective safe custody of all arms & ammunitions of the
Undertaking.
3. Fire Prevention, Protection, Fire Fighting and Civil Defence :
The working of Fire Fighting Squad is placed directly under
Dy. CSVO (Sr). He would guide SO/ASO(FF) to:
a) pay visits to various premises to ensure that fire prevention measures
are duly observed.
b) help officers if necessary in investigation of causes of fire.
c) to ensure that requisite fire fighting appliances are provided to vital
installations.
d) to assist CSVO in enlisting the co-operation of various departments to
train maximum number of staff in Civil Defence Basic Course.
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4. Security Measures
e) to arrange for Civil Defence classes conducted to give basic training
to the employees/officers of the Undertaking.
a) he shall visit various premises especially electric supply installations
such as Receiving Stations, Sub-stations, System Remote Controls,
Fuse Controls & various worksites etc. to ensure that Security
measures in force are duly observed.
b) enforce all rules/regulations, procedures – practices laid down by the
Management.
c) assist CSVO in conducting various reviews of Security measures and
suggest changes, if any.
d) conduct investigations in all case of theft, fraud, misappropriation
specially in the Electric Supply Branch.
e) ensure that sound internal control system are laid down by respective
departments & followed scrupulously.
f) wherever possible suggest changes in procedure & practices so as to
eliminate/minimize possibilities of theft, fraud misappropriation and
fire.
g) arrange to have through investigations carried out in cases of theft,
fraud, misappropriation, change of tariff.
h) provide necessary protection to the vital premises of electric supply
branch with the help of Police during emergencies such as
strikes/bandhs, civil disturbances.
5. Maintenance of Law & Order
He shall :
a) personally supervise/guide investigations into case of
assault
6. Vigilance
b) provide security bandobast during morcha/ demonstration
and personally assure that all approaches to BEST Bhavan
are sealed. Moreover, he shall personally escort the
delegation permitted to see Chairman/G.M.
He shall arrange to keep vigil with the help of Vigilance Staff on:
a) electric supply worksites/sub-stations to apprehend culprits
indulging in theft of material.
934

) supply branch employees indulging in malpractices such as
theft, punching by proxy, money lending, absenting from
place of work & other irregularities.
c) activities of all Unions and communicate impending action
proposed to be taken by them.
d) to undertake such a vigilance work as allocated by CSVO.
e) also guide the officers in planning & execution of raids.
7. Assistance to Other Departments
8. Administration
He shall
a) arrange for Police bandobast in cases of demolition of
hutments/encroachment and detail officers/staff for such jobs.
Also accompany the officers in the major cases of
demolition/encroachments.
b) detail officers to accompany Civil Engineering Dept. staff during
the Joint Inspection of Undertaking’s plots. Visit the
Undertaking’s plot to solve security problems if any.
c) accompany the officers in major cases of theft of electrical
energy/unauthorized extension.
d) ensure safety of cash collected in various Cash Collection Centres
during civil disturbances.
e) details officers to help Consumers Dept. staff in disconnection of
supply for non-payment of electricity bills.
He shall :
a) co-ordinate and control the officers of Security &
Vigilance Dept. posted at various premises of Electric
Supply Branch and guide them.
b) ask for reports/statements related to Supply Branch and
after scrutiny forward it to CSVO.
c) be responsible for all administrative matters related to
Supply Branch.
d) conduct departmental enquiries as and when given by
CSVO.
e) conduct Confidential enquiries as and when given by
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f)
RESPONSIBILITIES
CSVO.
hear appeals as and when given by CSVO
SENIOR SECURITY OFFICER / SENIOR VIGILANCE OFFICER.
1. The Senior Security Officers shall be responsible to assist Chief Security & Vigilance Officer
and his deputies Dy Chief Security & Vigilance Officer (Sr), Dy Chief Security & Vigilance Officer
in protecting properties of all kinds belonging to the Undertaking from theft, fraud, misappropriation,
fire and other forms of damage or waste.
936

937
2. They shall be responsible for maintaining the Security & Vigilance Dept. in a state of
efficiency, for the training, discipline and morale of its officers and staff. They shall for that purpose
take all such measures, as he may consider necessary, from time to time, by inspection visits,
examination of records, calling for reports and submit their reports to Dy.CSOs/CSVO and implement
the instructions issued by CSVO/Dy.CSVO(Sr)/ Dy CSVO/Dy CSOs
DUTIES:
I ) General
II Specific
For administrative purpose they are allocated responsibilities as under:
l. Senior Security Officer (Western Zone)
2. Senior Security Officer (Eastern Zone)
3. Senior Security Officer (Electric Supply/ City Zone)
4. Senior Vigilance Officer (Vigilance Section)
Their duties can be classified as under:
I) General II) Specific.
In the discharge of their duties they shall be assisted by subordinate officers posted in their respective zones.
They shall:
i) keep in constant touch with the CSVO /Dy CSVO(Sr)/ Dy
CSVO and keep them posted about all matters of importance.
ii) maintain effective liaison with Police Authorities in regard to
protection and security of Undertaking's properties.
iii) maintain liaison with Fire Brigade Officers.
iv) ensure that each of his subordinate officers maintains
discipline and efficiency, amongst staff working under him.
v) keep themselves posted about the problems and needs of each
Zone/Division and shall guide and direct the officers
concerned.
These are divided under following heads.
1. Security and Safety of Cash.
2. Security and Safety of Arms & Ammunition.
3. Fire Prevention, Fire Protection, Fire Fighting and Civil Defence.
4. Security Measures.

5. Maintenance of Law & Order.
6. Vigilance.
7. Assistance to Other Departments.
8. Administration.
1 & 2. Security and Safety of Cash: Arms & Ammunition
They shall ensure:
i) that guidelines provided by Dy CSOs / CSVO are adhered
to by the departments handling cash by paying visits to
such departments/premises.
ii) the safe custody and accounting of arms and ammunition
held at various premises under their jurisdiction.
iii) SSO (City) shall
a) supervise the working of Armed Guards
posted/operating from Wadala and solve their
problems, if any.
b) be directly responsible for the safety of Cash at the
Cash Dept.(Dadar)and Central Cash room, Wadala.
iv) escort cash as and when detailed by Dy.CSO(City).
v) keep liaison with Police Officers incharge of Naigaum
Police Range.
vi) pay surprise visit to Banks, Cash Centres etc. to check
whether the Armed Guards follow the drill laid down for
escorting cash in transit.
3. Fire Prevention, Protection and Fire Fighting.
They shall:
i) pay visit to various premises under their jurisdiction to ensure that fire
prevention measures are duly observed.
ii) help officers, if necessary, in investigation of causes of fire.
iii) inspect the fire fighting equipment to ensure that the same are maintained in
efficient condition and maintain liaison with Security Officer (FF).
iv) help to extinguish fires, if any, at the premises under their direct jurisdiction.
938

4. Security Measures:
They shall:
i) regularly visit the premises in their zones and ensure that security measures in
force are duly observed.
ii) enforce all rules/regulations, procedures/practices laid down by the
Management.
iii) assist CSVO/ Dy CSVO / Dy CSOs in conducting various reviews.
iv) conduct/assist their subordinate officers in conducting investigations in the
cases of theft, fraud, fire and misappropriation, etc.
v) ensure that sound internal control system are laid down by respective
departments and followed scrupulously.
vi) wherever possible suggest changes in procedures and practices so as to
eliminate/minimise possibilities of theft, fraud, fire misappropriation.
vii) study their subject well before conducting of training class during training
courses.
viii) provide necessary Police protection to the premises of the Undertaking, in
their respective zones, during strikes, bandhs, civil disturbances and
demonstrations.
5. Maintenance of Law & Order:
6. Vigilance:
They shall:
i) personally conduct/guide subordinate Officers in the investigation of cases of
assault.
ii) provide security bandobast during social and religious functions at the
premises under their jurisdiction.
iii) provide security bandobast at the payment venue and also remain present to
avoid inter-union altercations/quarrel.
They shall arrange to:
i) keep vigil on the delinquent/suspected staff of Traffic, Transportation Engg.,
Building Dept. and other departments. The SSO City will also keep watch on
939

the delinquent/suspected employees of Electric Supply and Stores Dept.
ii) keep vigil on line to detect/apprehend culprits indulging in pilferage of
fitments from the Undertaking's buses.
iii) the SSO(ES / City zone) shall keep vigil to detect and apprehend culprits
stealing from various sub-stations.
iv) keep vigil on employees suspected of indulging in punching by proxy,
absenting from place of work, money lending and various irregularities.
v) maintain close liaison with all the heads of other departments in the matter of
security of Undertaking's properties.
vi) keep themselves posted about the activities of various Unions and
communicate impending actions proposed to be taken to Dy CSVO/ Dy
CSOs/CSVO.
vii) undertake confidential enquiries entrusted to them.
77. Assistance to Other Departments:
They shall, provide protection:
A i) to Building Dept. staff in cases of demolition of hutments, removal
encroachment, and guarding of vacant plots, Eviction of tenements .
ii) Trans. Engg. dept. to attend to buses rendered immobile during
strikes/bandhs./Civil Distributors
iii) Traffic Dept. to protect over night damaged buses, chowkies and
shelters.
B. SSO (ES/ City) shall provide protection :
i) To Electric supply branch in cases of theft of electricity/
unauthorized extensions.
ii) To Cash Counter Clerks stranded during bandhs/civil disturbances.
8. Administration:
They shall:
940

i) draw rota for posting of Security staff working under them.
ii) exercise control over the attendance, leave/absence of staff, maintain
proper leave records, and send advices to Time Keeping Dept. and
H.O.
iii) visit Security Posts to ensure that the Security Guards are alert and
are performing duty according to the procedure laid down.
iv) check as to whether Supervisory Staff perform duties as per the
procedures laid down.
v) check the turn out of the staff working under them.
vi) check the diaries, records maintained at various Security Posts.
vii) check the Gate Passes to ascertain that correct procedures are
followed and test check/verify whether material meant for a certain
premises has reached its proper destination.
viii) get the Identity cards/entry passes issued to barbers, cobblers,
launderers, Canteen staff and contractors checked by
ASOs/SIs/ASIs.
ix) ensure that the uniforms are promptly stitched by their staff, inspect
the same when stitched and send certificate to Dy. CSVO (Adm).
x) hold conference of the Supervisory Staff every month to hear their
grievances/suggestions and send the minutes to CSVO.
xi) perform night inspection rounds as per Officers’ Duty list prepared
by the C.S.V.O.
xii) Attend Gate meetings and convey the gist immediately on phone to
CSVO/Dy CSOs.
xiii) send Gate Meeting Reports containing urgent matters immediately
by special messenger.
xiv) send Gate Meeting Reports latest by next day noon.
941

xv) maintain data registers as well as other records upto date.
xvi) conduct departmental enquiries.
xvii) carry out such other duties as are entrusted to them, from time to
time.
In addition to the above general duties SVO should perform
following specific duties.
SENIOR VIGILANCE OFFICER.
Specific Duties:
He shall
I a) deployment the officers & staff of Vigilance Cell.
b) distribution of work to the Vigilance Staff & officers.
c) supervise the work done by Vigilance Officers & Staff.
d) scrutinize the reports submitted by officers/staff of Vigilance
Cell.
II carry out confidential enquiries personally.
III visit the vulnerable premises of the Undertaking.
IV check the buses to detect ticketless travelers.
V visiting the premises of consumers in case of disputes.
VI collect the information regarding malpractices and arranging raids.
VII collection the information regarding anti-management, anti-national
activities and take appropriate action.
VIII investigate the theft, fraud and misappropriation cases.
942

IX maintenance of Attendance/Performance sheet of Vigilance Staff
and Officers.
X visit vulnerable premises where thefts are occurring frequently and
take appropriate action.
XI verification of financial position of defaulting contractors/suppliers,
etc.
XII compile the data from E/supply and transport and submit the MIS
file to CSVO / Addl G M / G M.
RESPONSIBILITIES
SECURITY OFFICER / VIGILANCE OFFICER
943

1. The Security Officers shall be responsible to assist the Senior Officers of the Security &
Vigilance Dept. in protecting properties of all kinds belonging to the Undertaking form theft, fraud,
misappropriation, fire and other forms of damage and waste.
2. They shall also be responsible for maintaining the Security & Vigilance Dept. in a state of
efficiency and for the training, discipline and morale of their subordinate officers/staff. They shall for
that end take all such measures as they deem necessary, from time to time, by inspection visits,
examination of records, calling for reports and submit their reports to SSOs /Dy.CSOs / Dy CSVO /
CSVO as the case may be.
At present there are 13 Security Officers including Vigilance Officers on the roll of Security & Vigilance Dept. For the administrative
purposes, they are allocated the duties / responsibilities as per the requirement of the organizational function spread in following heads;
1] Electric Supply Branch
2] Transport Branch
The above branches are further divided into zones, in view of the Security & Vigilance
functions, subject to change in the posting as per the requirements from time to time.
Viz. -
Sr Zones No. of Officers Vital Installation
1 City 3 Security Officers Colaba Depot
Wadala Depot
Kussara Depot
1 Security Officer Head Office
Administration, Colaba
1 Security Officer E/Supply – Vigilance Section
1 Security Officer Fire Fighting, Civil Defence etc at
K’way Workshop
2 Security/ Vigilance Vigilance Section,
Officers
Security & Vigilance Dept.
2 Western 2 Security Officers Bandra Depot
Suburb
3 Eastern
Suburb
Dindoshi Depot
3 Security Officers Dharavi Depot,
Ghatkopar Depot, Mulund Depot
DUTIES - Their duties can be classified as under :
I) General II) Specific
In discharge of their duties thay shall be assisted by the Assistant Security Officers & Staff of
their divisions.
944

II - Specific
They shall:
I – General
i) keep in constant touch with the SSO/ Dy CSOs /CSVO and
keep them posted about all matters of importance.
ii) maintain effective liaison with Police Authorities in regard to
protection and security of Undertaking's property.
iii) maintain liaison with Fire Brigade.
iv) ensure that each of his subordinate officers maintains
discipline and efficiency, amongst staff working under them.
v) keep themselves posted about the problems and needs of each
Zone/Division and shall guide and direct the Officers and
staff concerned.
These are divided under following heads:
1. Security and Safety of Cash.
2. Security and Safety of Arms & Ammunition.
3. Fire Prevention, Protection, Fire Fighting and Civil Defence.
4. Security Measures.
5. Maintenance of Law & Order.
6. Vigilance.
7. Assistance to Other Departments.
8. Administration.
1 & 2 Security and Safety of Cash, Arms & Ammunition
They shall:
A i) ensure that guidelines provided by the Dy CSVO / CSVO
are adhered to by the departments handling cash, by
paying visits to such departments/premises.
945

ii) ensure safe custody and accounting of arms and
ammunition held at various premises under their
jurisdiction.
SO (City) shall be directly responsible for :
iii) the security and safety of Armory
at H.O.
iv) maintenance of all the arms maintained at H.O.
v) getting the defects in any of the arms attended to
immediately and settling the bills.
vi) constant vigil at the Cash Dept. at H.O.
vii) preparation of rota of Armed Guards.
viii pay surprise visits to Banks, Cash Collection Centres
etc. to check whether Armed Guards follow the drill
laid down for escorting cash in transit.
ix check the payment vehicles to ensure that they satisfy
security norms.
x) escort cash when detailed to do so.
xi) give standing instructions to ASOs regarding posting of
Security Guard with lathi whenever the Armed Guard
posted at Ticket & Cash Dept. is not available at night.
3) Fire Prevention, Fire Protection and Fire Fighting
They shall :
A) i) pay visits to various premises to ensure that fire
prevention measures are duly observed.
B)
ii) help Officers, if necessary, in investigation of cases of
fire.
He shall ensure that:
Security Officer (Fire Fighting)
946

i) adequate fire protection is provided at all the premises of the
Undertaking, including diesel tankers and mobile canteens.
To this end he shall periodically visit various premises and
asses the need and if necessary effect changes wherever
necessary.
ii) a programme of servicing, over hauling and change of refills
is drawn up and implemented.
iii) all the C02 extinguishers and cartridges
are weighed ever 2.5 to 3 months to
ensure that optimum quantity of CO2 gas
is available for effective operation of the
extinguishers.
iv) the defects, if any, in the extinguishers
are rectified expeditiously.
v) a) programme of hydraulic testing of fire extinguishers is
implemented on continuous basis and 1/3 rd of total
extinguishers are tested every year.
b) such of extinguishers which fail in the hydraulic test are
scrapped and arrange for their replacement.
vi) adequate spare extinguishers /spare parts are maintained.
vii) upto date, post-wise/depot-wise as well as
type wise information is maintained by
him.
viii upto date record of servicing, over hauling weighing, testing
and replacements is maintained by him.
ix) all the sand buckets are filled with sufficient quantity of dry sea
shore sand.
x) investigate causes of fires and take remedial measures.
xi)
carry out periodical check of smoke
detectors at EDP Backbay. A liaison is
maintained with the Inspectorate of
947

Factories and queries of the factory
inspectors are replied to expeditiously.
C) Fire fighting training is imparted to
maximum number of employees of various
departments of the Undertaking specially
to staff of Security & Vigilance Dept. and
also the staff, those attached to fuel
pumps, mobile canteens and painting
department of Meters & Relays Dept. and
diesel tanks
D) The Security Training Centre at Bandra is
maintained efficiently & properly with
cleanliness of equipments displayed.
E) a) proper liaison is maintained with Civil Defence Authorities.
b) Civil Defence Basic courses are conducted regularly.
c) officers and staff of Security & Vigilance Dept. as well as other
departments are deputed to various Civil Defence courses.
F) assess the requirement of sand buckets and other measures to be
provided / taken in the depot in view of Bomb threat.
4. Security Measures
They shall:
i) regularly visit the premises in their
divisions and ensure that security
measures in force are duly observed.
ii) enforce all rules/ regulations, procedures/ practices laid down by
the Management.
iii) assist senior officers in conducting various reviews.
iv) conduct/assist their subordinate officers in
conducting investigations in all cases of
948

v)
theft, fraud misappropriation and fire.
ensure that sound internal control systems are laid down by respective departments and followed
scrupulously.
vi) wherever possible suggest changes in procedures and practices
so as to eliminate/minimise possibilities of theft, pilferage, fraud,
misappropriation and fire etc.
vii) study their topics subject well before conducting training
courses.
vii) provide necessary police protection to the
premise of the Undertaking, in their
respective divisions during strikes, bandhs,
civil disturbances.
viii) provide necessary police protection to the premises of the
Undertaking, in their respective divisions during strikes, bandhs,
civil disturbances.
5. Maintenance of Law & Order:
They shall:
6. Vigilance:
i) personally conduct/guide subordinate Officers in the
investigation of cases of assault.
ii) provide security bandobast during social and religious
functions at the premises of the Undertaking under their
jurisdiction.
iii) provide security bandobast at the payment venues and also
remain present to avoid inter-union altercations/quarrels.
They shall arrange to:
i) keep vigil on the delinquent/suspected
employees of the Traffic,
Transportation Engg., Building Dept. and
staff of other departments. SO City
949

shall also keep vigil on the
delinquent/suspected employees of
Electric Supply and Stores Dept.
ii) keep vigil on line to detect/apprehend culprits indulging in
pilferage of fitments from the Undertaking's buses.
SO City shall keep vigil to detect and
apprehend culprits stealing from various
sub-stations/Worksites.
iii) keep vigil on employees suspected of punching by proxy,
missing from place of work, money lending and various
irregularities & illegal activities.
iv) maintain close liaison with all the heads of other departments
in the matter of security of Undertaking's properties.
v)
keep themselves posted about the activities of various Unions and communicate impending
actions proposed to be taken to Dy CSOs / CSVO and other Senior Officers.
vi) undertake confidential enquiries entrusted to them &
complete it within time limit.
7. Assistance to Other Departments:
They shall, provide protection:
A. i) to Civil Engg. Dept. in cases of demolition of
hutments/encroachments and guarding of vacant
plots.
ii) Trans. Engg. dept. to attend to buses rendered
immobile during strikes/bandhs.
iii) Traffic Dept. to protect over night
damaged buses, chowkies and
shelters.
iv) SO City shall provide protection :
950

8. Administration:
a) to Electric supply branch in cases of theft of
electricity/unauthorized extensions.
b) to Cash Counter Clerks stranded during bandhs/
civil disturbances.
v) supervise the delivers of auctioned material at scrap
yard.
They shall:
i) draw rota for posting of security staff working under them.
ii) exercise control over the attendance,
leave/absence of staff, maintain proper
leave records, and send advices to Time
Keeping Dept. and H.O.
iii) visit security posts to ensure that the security staff are alert and
are performing duty according to the procedure laid down.
iv) check as to whether supervisory staff perform duties as per the
procedures laid down.
v) check the turn out of the staff working under them.
vi) check the diaries, records maintained at various Security Posts.
vii) check the gate passes to ascertain that
correct procedures are followed and test
check/verify whether material meant for
a certain premises has reached its proper
destination.
viii) get the Identity cards/entry passes issued to barbers, cobblers,
launderers, Canteen staff and contractors checked by
ASOs/SIs/ASIs.
ix) ensure that the uniforms are promptly
stitched by their staff, inspect the same
when stitched and send certificate to
951

Dy.CSVO (Sr) / Dy CSVO.
x) hold conference of the Supervisory Staff every month to hear
their grievances/suggestions and send the minutes to CSVO.
xi) perform night inspection rounds as per the Officers’ duty list
prepared by the C.S.V.O.
xii) attend Gate Meetings and convey the gist immediately on
phone to CSVO / Dy CSOs
xiii)
VIGILANCE OFFICER
Specific Duties
send Gate Meeting reports containing urgent matters immediately by special messenger to
HO/CSVO.
xiv) send Gate Meeting reports latest by next day noon.
xv) maintain data registers as well as other records upto date.
xvi) conduct departmental enquiries.
xvii) arrange to have National flags hoisted on due dates.
xviii) carry out such other duties as are entrusted to them.
xix) periodically inspect parades each time in different shifts.
In addition to the above general duties VOs shall –
a) verify the reports submitted by Vigilance staff/officers
b) Visit vulnerable places to defect R to C cases.
c) carry out line checking – supervision of Asst. Vigilance
Officers (Traffic) and to check ticketless travelers at Bus stops
near BEST Staff Qrts.
d) submit monthly reports to SVO/Dy.CVO regarding R to C
check carried out by Vigilance Cell.
e) carry out R To C checking personally if required.
f) conduct Confidential/ Departmental enquiries given by
CSVO.
g) deployment of Vigilance Staff and ensure that their services
are gainfully utilized.
952

h) collect the information regarding mal-practices in Traffic &
Supply Branch.
Security Officer (Vigilance) -
Electric Supply is attached to the Vigilance Cell of Supply Branch headed
by Divisional Engineer and is posted at Colaba Head Office.
a) Assist the Officers/staff of Vigilance
Section of Electric Supply Branch to stop
the leakage of revenue on supply side.
b) Accompany the Supply Officers to raid
the premises of consumers in case of
theft of electricity, unauthorized
connection and removal of meter in
connection with non-payment of bills.
c) Confirm the information received
regarding theft of electric energy cases.
d) Collect information of mal-practices
e)
f)
g)
h)
i)
j)
taking place in electric supply branch and
take appropriate action.
Conduct Confidential/Departmental
enquiries given to him by CSVO
To perform all types of general duties
specified / allotted to him from time to
time by CSVO.
assess the situation at the premises to
be raided and draw the officers and staff
in consultation with SVO/Dy CVO
953

keep himself posted to inform all the
matter whenever on line to CSVO / Dy
CSVO(Sr)
arrange police bandobast with the help of Supply Vigilance
Officer and see that no untoward incident take place.
to protect the undertaking’s staff involved in the raid from
expected trouble
ASSISTANT SECURITY OFFICERS /ASSISTANT VIGILANCE
OFFICERS
RESPONSIBILITIES
1. The Assistant Security Officers shall be responsible to assist
the Senior Officers of the Security & Vigilance Dept. in protecting
properties of all kinds belonging to the Undertaking from theft,
fraud, misappropriation, fire and other forms of damage & waste.
2. They shall be responsible for maintaining the Security & Vigilance Dept. in a state of
efficiency and for the training, discipline and morale of their subordinate staff. They shall for that
take all such measures as they deem necessary, from time to time and submit their reports to
SOs/SSOs/Dy.CSOs or Dy.CSVO/CSVO as the case may be.
For administrative purposes each Assistant Security Officer is allocated a depot/premises for
direct supervision. 4 Assistant Security Officer's have been posted as Assistant Vigilance Officers - 2
for Traffic Section and 2 for Supply Section.
DUTIES
Their duties can be classified as under:
I) General II) Specific III) Miscellaneous
In discharge of their duties they shall be assisted by the staff of their divisions.
954

I] General :
They shall :
i) keep in constant touch with Dy CSOs /CSVO / Senior Officers in their zone and keep them
posted about all matters of importance.
ii) maintain effective liaison with Police Authorities in regard to protection and security of the
Undertaking's property.
iii) maintain liaison with Police Stations, Fire Brigade, BMC Ward office, Civil Defence Unit in
the area and develop their relation.
iv) keep themselves posted about the problems and needs of their staff and try to solve them. If
needed, they should consult/seek guidance from their senior officers in the zones.
II] Specific
These are divided under following heads:
A. Security & Safety of Cash.
B. Security & Safety of Arms and Ammunition.
C. Fire Prevention, Protection, Fire Fighting, Civil Defence.
D. Security Measures.
E. Maintenance of Law & Order.
F. Vigilance
G. Assistance to Other Departments / Sections.
H. Administration.
A & B Security and Safety of Cash, Arms & Ammunition:
They shall :
i) ensure that guidelines provided by the CSVO are adhered to
by the departments handling cash, by paying frequent visits to
such departments/premises.
955

956
ii) ensure the safe custody and accounting of arms and
ammunition held at the depot/premises of their posting.
iii) escort cash when detailed to do so.
iv) SO Colaba shall be directly responsible for :
a) the security and safety of Armoury at H.O.
b) maintenance of all the arms ammunition maintained at H.O.
c) getting the defects in any of the arms attended to immediately and
settling the bills.
d) constant vigil at the Cash Dept. at H.O.
C. Fire Prevention, Fire Protection and Fire Fighting :
They shall :
I. i) pay visits to various premises to ensure that fire prevention
measures are duly observed.
ii) investigate causes of fire.
iii) periodically check the fire fighting appliances, fire hyorants.
II. Asstt. Security Officer (Fire Fighting Section)
He shall assist Security Officer (FF) in ensuring that:
i) adequate fire protection is provided at all the premises of
the Undertaking, including diesel tankers and mobile
canteens. To this end he shall periodically visit various
premises and assess the need and if necessary effect
changes wherever necessary.
ii) a programme of servicing, overhauling and change of
refills is drawn up and implemented.
iii) all the C02 extinguishers and its cartridges are weighed
every 2 1/2 to 3 months to ensure that optimum quantity
of CO2 gas is available for effective operation of the
extinguishers.

iv) the defects, if any, in the extinguishers are rectified expeditiously.
v) a) programme of hydraulic testing of fire extinguishers is implemented on
continuous basis and 1/3rd of total extinguishers are tested every year.
b) such extinguishers which fails in the hydraulic test are scrapped and arrange for
their replacements.
vi) adequate spare extinguishers/spare parts are maintained.
vii) upto date, post-wise/depot-wise as well as type-wise information is maintained by him.
viii) upto date record of servicing, over hauling, weighing, testing and replacements is
maintained by him.
ix) all the sand buckets are filled with sufficient quantity of dry sea shore sand.
x) investigate causes of fires and take remedial measures.
III Proper liaison is maintained with the Inspectorate of Factories and queries of the Factory
Inspectors are replied to expeditiously.
IV Fire Fighting Training is imparted to maximum number of employees of various departments
of the Undertaking specially to staff of diesel tankers, those attached to fuel pumps, mobile
canteens and painting department of Meters & Relays dept. and also Security personnel.
V The Security Training Centre at Bandra is maintained efficiently, periodically cleaned &
properly arranged..
VI a) proper liaison is maintained with Civil Defence authorities.
b) Civil Defence Basic Courses are conducted regularly with upto date record of the
participants.
c) Officers and Staff of Security Dept. as well as other departments are deputed to various
Civil Defence courses, periodically.
D. Security measures
They shall:
i) regularly visit the premises and ensure that security measures in force are duly
observed.
ii) enforce all rules/regulations, procedures/ practices laid down by the Management.
iii) assist senior officers in conducting various reviews.
iv) conduct investigations in cases of theft, fraud, misappropriation and fire.
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958
v) ensure that sound internal control systems are laid down by the respective departments
and followed scrupulously.
vi) wherever possible suggest changes in procedures and
practices so as to eliminate/ minimise possibilities of
theft, fraud, misappropriation and fire.
viii) arrange necessary Police protection to the premises of
the Undertaking, in their respective divisions during
strikes, bandhs, civil disturbances.
E. Maintenance of Law & Order
They shall:
i) investigate cases of assault.
ii) arrange a security bandobast during social and religious functions at the premises of
their jurisdiction.
F. Vigilance:
They shall arrange to:
i) keep vigil on delinquent/suspected employees of the Traffic/ Transp. Engg., Building
Dept. and staff of other departments.
keep vigil on the delinquent/suspected employees of the Electric Supply Branch and
Stores Dept.
ii) keep vigil on line to detect/apprehend culprits indulging
in pilferage of fitments from the Undertakings buses.
iii) keep vigil on employees suspected of punching by proxy, absenting from place of
work, money lending and various irregularities.
iv) ASO(Electric Supply) shall keep vigil to detect and apprehend culprits stealing from
various sub-stations.
v) maintain close liaison with other departments at the depots/premises in the matter of
security of Undertakings properties.

959
vi) keep themselves posted about the activities of various unions and communicate
impending actions proposed to be taken to Dy CSOs / CSVO and other Senior
Officers.
vii) undertakes confidential enquiries entrusted to them.
G. Assistance to Other Departments
A. They shall provide protection
i) to Building dept. in cases of demolition of hutments/encroachments and fencing vacant
plots.
ii) accompany representatives of Estate Dept. for joint
inspection of Undertakings Vacant plots.
iii) to Trans. Engg. dept. to attend to buses rendered immobile during strikes/bandhs.
iv) to Electric Supply Branch in cases of theft of electricity/unauthorised extensions.
v) to Traffic Dept. to protect overnight, damaged buses, chowkies and shelters.
vi) to Cash Counter clerks stranded during bandhs/civil disturbances.
H. ADMINISTRATION
They shall:
i) draw rota for posting of Security Staff working under them.
ii) exercise control over attendance, leave/absence of staff, maintain proper leave records
and send advices to Time Keeping Dept./H.O.
iii) visit Security Posts to ensure that the security staff are alert and are performing duty
according to the procedure laid down.
iv) check as to whether Supervisory Staff perform duties as per procedures laid down.
v) check turn-out of the staff working under them.
vi) check the diaries/records maintained at various posts.
vii) check gate passes to ascertain that correct procedures are followed and test
check/verify whether material meant for a certain premises had reached its proper
destination.
viii) get the identity cards/entry passes issued to barbers, cobblers, launders, canteen staff
and contractors checked by SIs/ASIs.

ix) ensure that the uniforms are promptly stitched by their staff, inspect the same when
stitched and send certificates to Dy CSVO(Adm.).
x) arrange to send advices, draw, distribute festival
advances and send statements to Dy CSVO(Adm).
xi) hold conferences of Supervisory Staff every month to
hear their grievances/suggestions, interact with their
difficulties and send the minutes to CSVO.
xii) perform night inspection rounds as per Officers duty list.
xiii) attend gate meetings and convey the gist immediately on phone to Dy CSOs/ CSVO
and Senior Officers in zone.
xiv) send gate meeting reports containing urgent matters to CSVO by special messenger,
latest by noon next day
xv) maintain Data Register as well as other records upto date.
xvi) conduct departmental enquiry.
xvii) arrange to have National flags hoisted on due dates.
xviii) carry out such other duties as are entrusted to them.
xix) periodically inspect parades each time in deferent shifts.
Note: ASO Electric supply shall assist SO(ES) / SSO (ES) in all
matters pertaining to Electric Supply Branch.
III) MISCELLANEOUS
They shall
A) i) attend courts to assist/guide the Police Prosecutor
ii) investigate accidents on the premises of the Undertaking.
iii) maintain the security premises in clean and tidy condition.
iv) visit the Bus Stations, Receiving stations and vacant plots under their jurisdiction daily.
v) visit Cash Collection Centres under their Jurisdiction at least once a week.
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B) ASO Wadala shall remain present at Lost Property Office along
with a representative of Audit Dept. to witness destruction of
articles in broken condition which are not likely to fetch any
value.
C) ASO Backbay shall supervise the fire fighting Staff posted at Computer Center.
D) SO/ASO Administration shall render all possible help in the administration of the dept. to
CSVO/DY.CSVO/ DY.CSOs.
In addition to the above general duties, the AVOs should perform following specific duties.
Asstt. Vigilance Officer (Traffic) - He shall:
a) carry out line checking along with Special Inspectors of Traffic Dept., to detect
ticketless passengers (APF), Over traveling (OT).
b) collect information regarding malpractices in Traffic Dept./on line and submit reports.
c) deployment of Vigilance Staff and ensure that the services of the same are gainfully
utilized .
d) submit monthly reports of their checking on line to SVO/Dy.CVO
e) collect information regarding the places/points where revenue leakage in more.
f) carry out line checking on such points/places to stop the revenue/leakage with the help
of Special Inspectors.
Asstt. Vigilance Officer (Electric Supply) - He shall :
a) carry out R & C checks personally alongwith the Vigilance Staff and submit weekly
reports regarding R to C cases detected by them.
b) ensure proper utilisation of vigilance staff and submit monthly statement to VO/ SVO/
Dy.CVO.
c) collect information regarding mal-practices in supply branch.
961

SECURITY OFFICER / ASSISTANT SECURITY OFFICER, COLABA DEPOT –
Additional responsibility of Armory at Head Office, Colaba
He shall be responsible for the efficient working of the Arm Guard Section and report
to Dy.CSO (City). Further, he would also
i) ensure that the security needs are visualized and taken care of,
ii) deploy the Armed Guards in best possible manner, catering to the
needs of various departments,
iii) maintain the Arms & Ammunition in good conditions,
iv) personally check the procedures laid down to the A/Guards and
ensure that they are scrupulously followed,
v) keep himself posted of day to day attendance problems /needs of
the A/Guards,
vi) ensure immediate repairs to the guns
vii) ensure that the Arm Licenses are renewed in time,
viii) help Dy CSO(City) to arrange for annual shooting practice of the
officers and A/Guards at the police range and for subsequent
962

eplenishment of the ammunition.
ix) prepare the duty list of A/Guards and ensure proper utilization,
x) ensure safe custody of all Arms & Ammunition as well as their
proper & regular maintenance,
xi) personally check whether the Armed Guards are alert and carry out
prescribed drill while accompanying /guarding cash.
xii)
check the Arms & Ammunition at regular interval for proper
accounting,
xiii) maintain history of every Arms,
xiv) periodical inspection of cash vans in view of safety/security point of
view.
ADMINISTRATION
1. Security Officer or Assistant Security Officer(Adm)
Besides the other duties, Security Officer/Assistant Security Officer has to carry out the administrative
work for better co-ordination between CSVO and other officers including the Officers of other Departments.
Security Officer or Assistant Security Officer(Adm) has :
1. to keep the record of day to day incidents in the premises of the Undertaking and to inform the same to Dy
CSVOs / CSVO.
2. to convey the messages/instructions to other Officers as per the instructions of CSVO / Dy CSVOs. to
receive the messages / information from the Depot Officer and convey to CSVO / Dy CSOs
3. to keep the record of daily attendance of the Officers of Security & Vigilance Dept in the log book.
4. to assist CSVO in day to day work
5. to give instruction to the officers/staff of other Depots in emergency and to give messages/ instructions of
CSVO, GM and other Senior Officers
6. to keep liaison with Police authorities and various Government machinery
7. to keep track of the uniform/accessories of officers and inform the officers accordingly on the messages given
by Clothing Supervisor/ Sr. Asst. Security etc.
963

2. Sr. Assistant in Grade A/G IX
Sr. Asst. is the overall incharge of the Administration. He looks after the Purchase, Establishment and other
general work of the office. 1 OA, 3 Supervisors, 2 Stenographers, 8 Clerks, 1 Sepoy and 1 Nawghany are working
under him. He looks after the purchase cash, stationary, Imprest Cash Register, uniform accessories and other
requirement of the Security & Vigilance Dept. He shall visit all Depots for control of stationary inventories. He gets
the work done from the administrative Staff / officer relating to the work as :
1. to sanction all types of bills
2. issue of Salary Certificates
3. Entry Passes/Parking permissions/ Identity Cards
4. Festival Advance – Payment advice to be sent to EDP/IA
5. Recovery Advices to be sent to ex-employee
6. Payment advice – acting arrangement/combination of appointment to be sent to STK/IA
3. Office Assistant in Grade A/G VIII
One OA is the incharge /looks after the administration of the Department. He looks after the general work
of the office and helps staff in day to day work and also assists Sr. Asstt. in Administration work.
One OA is working as PA to CSVO and carries out work assigned to him. He keeps CSVO informed of all
the confidential matters, meeting, rallies etc. He also has correspondence with Officers of various depots.
4. Supervisor in Grade A/G VII -
There are three posts of Supervisors. One Supervisor looks after the Establishment work of the Department.
Second Supervisor looks after the General matter and assist OA in day to day work. He helps Leave Clerk, Court
Clerk in their work. The third Supervisor is the incharge of the Clothing, Entry passes and various types of purchase
of the uniform accessories etc.
5. Stenographers in Grade A/G V
There are two posts of Stenographers. They carry out the work entrusted to them by CSVO/all Officers.
Their work is to take Dictations during Departmental Enquiries, Vigilance work, confidential reports etc. The
reports of Gate Meeting, theft, accident, assault report etc sent by the Officers are typed by them. In addition to this,
they carry general day to day work including departmental work.
6. Clerks in Grade A/G V
Their allocation of work is as under :
One Clerk looks after the Despatch Table – He receives & sends various files, letters, documents, other
correspondence to other departments. He procure stationary item from Wadala depot and deliver the same to all
Depots.
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965
Two clerks are posted for Establishment Section. They assist their Supervisor in day to day work of
recruitment, promotion, confirmation, transfers, annual increment, issuing of various certificates, preparing seniority
list and other miscellaneous work.
One clerk looks after the Leave matters of all the Officers and staff. The work consists of to send irregular
attendance memos to the staff, posting of Leave sheets, Accident Bills, reimbursement bills, Staff attendance etc.
One clerk looks after the Court matters i.e. Departmental Enquiries, the work related to conduct
departmental enquiries against the staff of Security & Vigilance Dept. It involves framing of Chargesheets /
Summary Trials, booking the hearing, intimation to all concerned, to maintain record of reports of various and
follow up the cases and to file. To keep record of good entries / punishments in SR file of staff.
One clerk looks after the Purchase of material i.e. Staff/Officers Accessories. He has to follow up with
Stores Dept., putting up purchase forms, keeping record of Fire Fighting equipments and various other miscellaneous
jobs.
One clerk looks after the matter related to issuing of Entry Passes to LIC Agents, Contractors, Cobblers,
Canteen Staff, Laundrers, Advertising Agencies etc. He has to initiate recovery proceeding in case of non-return of
entry pass and to issue I/Cards to recruits and keep record of the same.
One clerk looks after the matter of issuing of Uniform cloth and its accessories to all the staff and officers.
Apart from this, he has to assist the purchase clerk/supervisor in their work.
7. Sepoy in Grade A/G I
Sepoy has to carry out the routine departmental work. To
attend the cabin bell of CSVO and senior officers, to fill up the
dispatch boxes, sending of stationary items to all the Depots and
daily distribute dispatch papers. Also carry out any other duties
entrusted by CSVO/Officers.
8. Nawghany in Grade T 1
He carries out his daily work i.e. attending Officers/Staff and also assist sepoy in his work to bring the
stationary from K’way MM Department to Colaba HO. Loading of scrap material to be sent to Oshiwara Scrap
yard. He has to carry out any other duties entrusted by CSVO/Officers.

SECURITY INSPECTOR
Responsibilities:
Security Inspectors shall be responsible for maintaining the
staff under them in a state of efficiency, discipline and morale. It
shall be their responsibility to ensure that material received and
sent out of the premises are duly accounted for. It shall also be
their responsibility to detect mal practices, if any and take such
steps as are conducive to maintain strict surveillance over the staff
dealing with or handling materials.
a. Security Inspectors are posted in the depot to meet any law and order
problem which is becoming acute day by day in the absence of Security
Officers of Security & Vigilance Dept.
b. Security Inspectors will be given retainership of .12 bore gun .315" Rifle to
meet any emergency at the place of their posting.
c. To exercise supervision in the depot premises where they are posted round
the clock.
DUTIES (GENERAL)
1. They shall keep themselves in constant touch with the Divisional Officer of their posting and
shall keep him informed of all matters of importance.
2. They shall keep themselves posted about the problems and need of staff of their Division, shall
guide and direct Assistant Security Inspector / Havaldar concerned.
3. i) maintain high level of efficiency and discipline;
ii) check the duty posts at various premises including Bus Stn./ Recg. Stn./under jurisdiction
of Depot.
966

iii) carry out confidential enquires whenever required.
iv) attend Union Gate Meetings and submit reports in the absence of depot officer.
v) elicit information from reliable sources pertaining to anti-national and anti-management
activities.
vi) provide protection to Depots/properties of Undertaking during strike/ bandhs/riots against
sabotage and subversion.
vii) check F.F. appliances/Fire Hydrants and ensure that they are in working condition.
4. In the event of shortage of Security staff they shall contact other Depots to secure spare
S/Guards and also relieve/arrange to relieve S/Guards.
5. They should take rounds of depot/premises in view of Bomb threat/house keeping / vulnerable
points.
6. They should:
i) supervise search of outgoing employees.
ii) prevent theft and damage to Undertaking's property.
iii) prevent destruction/wastage of Undertaking's property by fire.
7. They should perform duties of Asst.Security Inspector/Havaldar in their absence.
8. Security Inspector should carry out such duties as may be prescribed by Dy CSOs / CSVO
from time to time.
9. check up the Fire Extinguishers installed in the premises and make use of them in the event
of out break of fire;
10. gather information pertaining to anti-national, anti-Govt. anti-management activities and
inform Divisional Officer/Duty Officer at once.
11. perform duties of Asstt.Security Inspector in his absence.
12. perform duties of Havl. in his absence.
13. help Divisional Officer in maintaining registers, files, records and in day to day
administration.
14. to carry out such orders as may be given from time to time.
15. ensure that these S/Guards are relieved for tea and tiffin at proper time and incase of shortage
relieve them personally.
16. attend gate meetings in the absence of Div. Officers.
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968
17. gather information pertaining to anti-national anti-Govt. and anti-Management activities and
inform the Divisional Officer/Duty Officer at once.
18. help Divisional Officer in maintaining registers, files, records and in day to day
administration.
19. perform the duties of Havaldar in their absence.
20. check the fire fighting equipments installed in the premises and make use of them in the event
of out break of fire.
21. ensure that all persons going out of the premises are searched by the S/Guard strictly
according to the procedure. When he relieves the S/Guard for rest or tea time he shall himself
conduct search according to the procedure.
22. a) ensure that no material is allowed to go out of the premises without valid gate pass.
b) check the material as per procedure when material is accompanied by Gate Pass.
c) make entries in the Gate Pass Register.
23. register the challan in challan register.
24. check up the Fire Extinguishers installed in the premises and make use of them in the event of
out break of fire.
25. perform the duties of Asst. Security Inspector in his absence.
26. keep in touch with the Divisional Officer.
27. gather information pertaining to Anti-national, anti-Govt. and anti-Management activities and
inform the Divisional Officers/Duty Officer immediately.
Specific Duties at:
I - Kussara Depot:
It shall be the duty of the Security Inspector to;
i) verify the validity of Gate passes/material requisitions presented at the gate and check the
material going out with Gate pass as per prescribed procedure;
ii) Check incoming material from other depots/line with material dispatch notes;
iii) register the gate pass/material requisition particulars in the relevant registers;
iv) register the challans and as far as practicable check of the material listed therein;
v) make enquiries with the outside visitors/merchants seeking entry to the premises and allow
them entry after getting their particulars noted in the Visitor's Register;

vi) remain present at the time of weighment of valuable items such as copper/brass delivered in
Stores by merchants.
II- At Scrap Yard:
The Security Inspector shall;
i) ensure that materials brought are unloaded in proper bins and accompanied by proper credit
notes.
ii) ensure that no valuable scrap/serviceable items are brought alongwith ordinary scrap.
iii) ensure that no material is surreptitiously taken out of the scrap yard by the staff accompanying
scrap lorry.
iv) cause the personnel and lorry to be searched thoroughly before it leaves the Scrap Yard.
v) remain present at the time of weighment of valuable items such as brass/copper delivered in
the Scrap Yard and also at the time of auction to ensure that outside bidders restrict themselves
to the set limits of the scrap yard.
vi) ensure that persons accompanying the merchants or presenting themselves as merchants or
their associates does not pocket any material and to this end post S/Guard at strategic points.
vii) ensure that no material other than the one listed in the gate pass leaves scrap yard
unauthorisedly and register the gate passes in relevant register.
viii) supervise over the Contractor's men working in the Scrap Yard and cause them to be searched
thoroughly before they leave the premises.
ix) supervise over the S/Guard posted at the Scrap Yard and ensure that they are alert.
x) attend the deliveries as a panel member.
xi) ensure that the lock and seal of weigh bridge/valuable goods are not tampered.
xii) confirm that the vehicles brought for deliveries are empty before the same is brought on the
weigh bridge.
III - At Ticket Printing Press:
The Security Inspector shall;
1. ensure that no unauthorized person enters the premises of Ticket Printing Press.
969

2. ensure that all visitors to the Printing Press make necessary entries in the Visitor's Book;
3. allow entry to such of the Visitors as are permitted by Supdt. Ticket & Printing Press /ASTPP;
4. not allow any visitors after 17.30 hrs.
5. ensure that no tiffin boxes, lunch boxes, brief cases or any other types of containers are taken
into the Printing Press premises and that all such articles are deposited at the Printing Press
Gate.
6. no person carries cigarettes, bidies or match box into the printing press premises.
7. check all the locks and keep account of the keys of the Printing press Building in the key
register maintained.
8. open rolling shutters on the Moreland Road as also in the depot on receipt of the paper bundles
and clothing delivery.
9. supervise ticket cutting as well as the dispatch of ticket blocks.
10. pay frequent visits to the Printing Press premises and report irregularities, if any.
11. assist STPP/ASTPP in security matters and maintain vigil.
12. supervise the working of the S/Guard posted at Printing press.
Electronic Data Processing Dept., Backbay;
Security Inspectors should check all the Fire Fighting Equipment/Extinguishers including
Automatic Fire Fighting System installed in the Computer Centre and made use of them in the event
of outbreak of fire. They are also responsible for the Security & Sefety of Computer Centre.
IV - DUTIES: Security Inspector - Leave Reserve.
The Security Inspector appointed in this post is for substituting the other four Security
Inspectors when anyone of them is on leave for more than three days.
The Divisional Officers of Backbay, B'bay Central, Oshiwara and Kussara Divisions will as
far as practicable give intimation regarding their S.I. proceeding on leave, well in advance to SO/
ASO(Adm) to enable him to instruct the S.I. (Leave Reserve) to proceed to the Division concerned for
duty.
When not on relieving duty, this SI will remain posted at the K'way/Wadala/Anik Divisions.
When posted thus he shall perform duties as those of SIs posted at the Depots.
970

Responsibilities
ASSISTANT SECURITY INSPECTORS
ASIs shall be responsible for proper accounting of the incoming and outgoing material.
They shall also be responsible for the courteous handling of the outsiders who comes to the
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972
Undertaking’s premises on personal or Undertaking’s business. They shall also be responsible for
verification of I/Cards of canteen staff and outside contractors and ensuring that the conditions
mentioned therein are strictly adhered to.
Duties :
It shall be the duty of ASI to :
i) verify the validity of Material dispatch notes presented at the gate & check the material going
out with it as per prescribed procedure;
ii) register the Material Despatch Note particulars in relevant Register;
iii) check the incoming material from the other depots with the MD notes;
iv) register the challans in the relevant Registers;
v) supervise loading of material in lorries;
vi) depute special S/Guard with the lorry going to Oshiwara Scrap Yard with valuable scrap;
vii) make enquiries with the outside visitors/merchants seeking entry to Undertaking’s premises
and allow them entries after getting their particulars noted in visitor’s register;
viii) inspect entry passes of the outside contractors and then allow the exact number of workers
inside the premises for carrying out work entrusted within specified timings;
ix) check the entry passes issued to launderers, Barbers, Cobbler & canteen staff in the depots to
ensure that passes are not misused and that the same are returned before the expiry of due date;
x) maintain register in which all ‘On test’ Bus, Gate passes
collected during 24 hrs. by the S/Guard should be recorded
and the passes returned to Engg. Dept. through dispatch
notes;
xi) perform duties of Havaldars during their absence;
xii) a) write in the dispatch book details of notes/reports/leave forms etc. being sent to H.O./other
departments as also to receive the dispatch and put up to the Divisional Officer and also to
maintain IN ward & OUT ward Register.

973
b) help SSOs/SOs & ASOs in maintaining Register & Files in such other matters as are
entrusted to them by the Div. Officer;
These duties shall not be performed by ASIs during the duration for which they are posted at
Workshop.
xiii) attend gate meetings in the absence of the Div.Officers;
xiv) check that all keys in the custody of Security Dept. are properly accounted for.
xv) carry out such duties as may be prescribed by CSVO from time to time;
xvi) keep himself in constant touch with Div. Officer of their posting & shall keep him informed of
all matter of importance;
xvii) check fire fighting appliances periodically;
xviii) arrange for S/Guards in the event of shortage and also relieve/arrange to relieve them;
xix) take rounds of Depot/premises in view of Bomb threat/Housekeeping;
xx) The ASI at Depot/Dadar W/Shop should ensure that material lorries are sealed properly after
loading the material by Engg. Staff as per the procedure prescribed;
xxi) The ASI of Gate No.4, Dadar W/Shop should ensure that seal of the material lorries are intact
& if any irregularity noticed same be brought to notice of Div. Officers as well as Officers of
Material Control. If the seal is found broken, the material be checked to ensure that no
material is missing.
HAVALDAR
RESPONSIBILITIES
Havaldars shall be responsible for effective control and deployment of the S/Guards under
their charge. It shall be their responsibilities to ensure that all vulnerable points are manned at all
times and proper checks/searches carried out by s/Guards at the gate. It shall also be their duty to
check the various fixtures and locks.
DUTIES (GENERAL) :
Their duties shall be to :
I a) ensure that he and his Security Guards has proper hair cut/shave and
smart turn out by holding parade at the time of starting of shift. Any shortcoming
should be noted and reported to the Divisional Officer.

) communicate instructions received orally and read out important instructions, notices
etc. and explain the same to the Security staff.
c) ensure that instructions noted/pasted in the Instructions Register are duly read by each
and every staff, who should be made to affix their dated signature thereon in token of
having read the same
d) demonstrate from time to time method of search of personnel & vehicles.
e) detail S/Guards for various duty posts.
f) post S/Guard with staff (danda) at Ticket & Cash Dept. in the absence of Armed
Guard.
g) make S/Guard newly appointed to go through the Instructions Register and explain the
peculiarities of the post where he is being posted. Same holds good for staff newly
transferred from other divisions/Electric Supply Department. This is necessary to
ensure that they do not commit breach of instructions.
h) ensure that all posts are manned, taking care that all out posts such as Bus
Stations/Plots are invariably manned with full complement. It shall also be ensured
that vulnerable posts within the depot/premises do not remain unmanned. In the event
of shortage of staff all efforts should be made to get help from other divisions.
i) make note of posting/attendance in the Attendance / Havaldars Visit books.
j) arrange for proper cleanliness of Security premises including staff rest room.
k) arrange to relieve the Security staff for tea, rest time and nature’s call
l) To visit
i) each and every post to ensure alertness of Guards ;
ii) Traffic Rest room to ensure its proper use by Traffic staff and also visit locker room
to see that no lockers are left open.
iii) Visitors enclosures to avoid misuse and outpost without fail.
iv) entire Depot premises to detect irregularities and take note in his
diary with timing of visit.
m)
i) submit report against any S/Guard or any employee committing breach of instructions,
rules & regulations specially in the case of sleeping while on duty, missing from place
of duty, neglecting to check the buses/vehicles at IN & OUT gates, permitting
outsiders into the depot premises unauthorized, gambling, indulging in
borrowing/lending money, smoking , spitting etc. and also for tampering with Fire
fighting equipments
974

ii) exercise utmost care in the case of visitors/outsiders and follow special instructions.
iii) depute S/Guard to protect damaged buses/traffic chowkies at night and also to
accompany vehicles carrying valuable scrap material to Scrap Yard.
iv) detail S/Guard to supervise loading of material/rubbish in the lorry (to ensure that
Undertaking's material is not loaded unauthorized.)
v) ensure S/Guard/s to remove handbills/posters pasted on the compound walls of the
depot/premises.
vi) He should reach the site of trespass, accident, assault, theft, fire immediately and take
action as per procedure. The Divisional Officer / Emergency Duty Officer should be
informed immediately and all possible assistance be provided when he arrives.
vii) a) check up Fire Extinguishers installed in the depot and other
premises in the Division, memories their location and make use of proper
extinguishers in case of fire :
b) put up report regarding fire immediately/next working day, with full details to
the Divisional Officer.
c) to ensure that no one smokes/spits on the premises of the undertaking.
viii) He should
a) perform duties of Asst. security Inspector when the later is absent :
b) gather information pertaining to anti-national, Anti-Govt. and Anti Undertaking
activities and inform Divisional Officer, at once.'
c) carry out such other duties as may be prescribed by the Superior Officers from
time to time.
II Special Duties of Havaldar , Fire Fighting Squad ;
In addition to the above general duties, he has to carry out
the specific duties as regard to Fire Fighting squad
Responsibilities :
It shall be his responsibility to exercise effective control over
the staff working under him.
He shall be responsible for the maintenance, inspection and testing of all types of
extinguishers and shall carry, out the required drills in connection with the above. It shall be his
responsibility to keep every extinguisher in efficient working order and shall, as and when directed ,
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give demonstration in the use of extinguishers at various depots/premises and during the training
courses for the benefit of staff of other departments/trainees.
Duties :
He shall ensure that ;
a) each new extinguisher is charged with refill provided with it as per instructions.
b) maintenance, inspection and overhauling work is carried out as per schedule laid down
by ASO/SO(FF).
c) the CO2 extinguisher/CO2 cartridges of DCP Extinguishers are weighed and contain
correct amount of CO2 gas and gas therein is not leaked.
In case the weight is found less the extinguisher/cartridges should be brought to Fire
Control Room and to report ASO/SO(FF) who will then take necessary further action.
d) the caps of the extinguishers and the background are painted in appropriate colour - as
per colour code prescribed.
e) the refill powder is changed immediately if the same is found in deteriorated condition.
f) nozzle outlet or the vent holes provided are not clogged.
g) squeeze grips of the extinguishers are in good working condition.
h) CO2 extinguisher horns and hoses are not damaged.
i) Sand buckets filled with clean sand are installed at appropriate height and properly
painted and maintained in good condition.
j) sand in the sand buckets is changed if it is found dirty/oil soaked.
k) change of location is effected immediately as and when such orders are received.
l) he visits the fire incident site soon after the message is received.
He shall then got the used extinguisher washed, refilled and
reinstalled.
If the extinguisher is CO2 type he should carry a spare extinguisher, if available, with
the permission of ASO/SO(FF) and install the same in the place from which CO2 extinguisher
has been used.
In case the extinguisher used is DCP type he should carry appropriate CO2 Cartridge
alongwith the refill, recharge the extinguisher and bring back the empty CO2 cartridge.
m) report is promptly put up to ASO/SO(FF) if fire hazards are noticed at any premises or
Extinguishers are found in damaged condition.

977
n) required number of extinguishers are transported to Fire Control Room for pressure
testing on due dates. Those of the extinguishers found OK should immediately be
carried back and reinstalled.
o) Fire hydrants are tested every quarter. Defects if any, noticed should be reported
immediately to ASO/SO(FF)
p) the refills, cartridges and other appliances are safely stored and accounted for.
Intimation should be given to ASO/SO(FF) if the stock depletes.
q) attendance record of the staff working under him is correctly maintained.
r) Daily work reports are promptly put up to ASO/SO(FF)
s) the staff working under him is duly present at K'way W/shop to help the staff posted at
the gates in taking search of the workshop employees.
t) the staff working under him punctually present whenever detailed for bandobast
duty/given special assignment.
u) S/Guards are posted at EDP dept, Backbay depot round the clock
and arrange for relievers.
III) HAVALDAR - Armed Guard Section - Special Responsibilities & Duties
The Armed Guard Havaldar shall be responsible for the safe custody of Arms & Ammunitions
and cash of the Undertaking. To this end they shall ensure safe custody of arms and ammunition and
maintain the same in good condition.
The Armed Guard Havaldar/ shall ;
i) maintain inventory and account of all the Arms and Ammunition, take all possible security &
safety measure to ensure the safe custody of arms and ammunition.
ii) arrange to carry out daily, weekly and monthly cleaning and servicing of all arms.
iii) arrange for urgent repairs of any weapon found to have defect.
iv) should check the armory/cabinet seals, if the same are intact they should certify in the charge
Register to that effect. Further, they should check the arms and ammunition and if intact,
certify that the same were intact. If the seals are found broken, tampered with or if any
discrepancy is noticed they should immediately inform the Armed Guard Inspector/Divisional
Officer/Dy. CSO(City)
v) remain present at the time of issue/return of arms and ammunition.
vi) check that there is no damage to any weapon or ammunition.

978
vii) obtain a certificate from the Armed Guard drawing the weapon & ammunition to the effect
that the same were damage free. Similarly when the arms and ammunition are deposited back,
the Havaldar shall certify that the same were free from any damage. If any damage is noticed,
necessary note should be taken in relevant register together with the particulars of the Armed
Guard and submit report to CSVO through normal channel
viii) obtain a certificate from the Armed Guard drawing the weapon & ammunition to the effect
that the same were damage free. Similarly when the arms and ammunition are deposited back,
the Havaldar shall certify that the same were free from any damage. If any damage is noticed,
necessary note should be taken in relevant register together with the particulars of the Armed
Guard and submit report to CSO through normal channel
ix) They shall close the armory and seal it and certify as to the correctness of arms and
ammunition.
x) while inspecting the Armed Guards on parade, examine arms to satisfy that there is no
cartridge in the chamber/barrel.
xi) daily repeat instructions that the guns should be loaded/unloaded in the places earmarked.
xii) ensure that the arms are carried with care and as per drill prescribed.
xiii) personally check to see that the arms/ammunition are not parted with by the Armed Guards.
xiv) put up/draw the gun cleaning material well in time ;
xv) arrange for cleaning of arms in open space.
xvi) have the belts/pouches polished regularly.
xvii) carry out physical check of all arms and ammunition at each of the depots as per the
programme chalked out by the Armed Guard Inspector.

RESPONSIBILITIES:
SECURITY GUARDS
The Security Guards shall be responsible for the safe guarding the properties, cash and interest
of the Undertaking. It shall be their responsibility to take all legitimate & possible steps to ensure
fullest protection and security of the Undertaking’s property.
DUTIES:
It shall be their duty to interpose to prevent any attempt to steal, damage, destroy or tamper
with any property or installation of the Undertaking. They shall prevent any damage to Undertaking’s
property by fire. It shall be their duty to prevent wastage, breach or rules & regulations and guard the
interest of the Nation, Government and Management.
In view of the above every Security Guard shall:
A
I Prevent theft & damage to the Undertaking’s property and to that end shall:
l. guard the properties of Undertaking at the Depots, Bus Stations, Scrap Yard, Stores Plots,
exhibition stalls and anywhere on line, damaged bus chowkies, damaged buses due to
accidents and detained on line, material at Worksite Chowkies, etc.
2. while manning the gates, conduct search of personnel and vehicles going out of the premises
as per procedure;
3. not allow any material to leave the Undertaking’s premises without material dispatch notes;
4. check the outgoing material with M.D. notes as per procedure;
5. not allow any ‘On Test’ Bus without ‘On Test’ Bus Gate Pass, when accompanied by such
passes; and carry out search as prescribed in the relevant procedures;
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980
6. not allow any new chassis/new buses to leave premises
without authorization slip & take such action as provided in
procedure;
7. not allow any chassis to go out for test after workshop hours;
8. not allow any unauthorized person/vehicle to enter the premises;
9. supervise loading of material lorries, loading of lorries with cement, steel, tyres or valuable
scrap material to ensure correct accounting as per gate pass and to see that no serviceable
material is concealed and smuggled out;
10. supervise loading of garbage lorry to prevent valuable serviceable material finding its way out
through garbage lorry;
11. shall accompany lorries carrying valuable scrap to Scrap Yard at Oshiwara/Kussara
Workshop;
12. keep custody of keys & control their issues as per procedure;
13. ensure that various Depts./Sections/Shops are properly locked/sealed after close of work;
14. prevent, detect and investigate attempts of theft and acts of sabotage
II. Prevent damage/destruction of Undertaking’s Property by fire:
They shall:
15. stop persons from smoking in the ‘Non Smoking Areas’;
16. prevent tampering of any fire fighting appliances;
17. make conversant with the locations of various types of
fire extinguishers;
18. put out fire, if any, using appropriate fire extinguishers
or by any other means in shortest possible time and
taking action as per procedure laid down;
19. investigate/ascertain cause of fire and submit report.

III. Prevent Wastages - They shall:
20. check various Departments/Sections/Shops to ensure
that lights and fans have been switch off by staff before
leaving that particular premises. If not switch off, they
shall do so themselves as per procedure and submit
report;
21. check lavatory blocks to ensure that water taps have
been turned off. If not, turn the same off and report if
any leakages are noticed;
B Maintain Law & Order in the premises of Undertaking and to
that end shall:
22. intervene & stop any assault that takes place in the
premises of Undertaking, taking action & submitting
report as per procedure;
23. control queues at the Undertaking’s grain shops;
24. control/regulate movements of members of public and
staff at social function and at exhibitions;
25. ensure that no member of the staff assaults/intimidates
any outsider on the premises of the Undertaking;
C. Safe-Guard the Interests of the
Nation/Government/Management and to that end shall :-
26. not permit any outsider/unauthorized person to loiter/or
to go through or take away any of the Undertaking’s
records;
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27. not to permit reference to the records of the Security
Dept. by any person except the officers of the Security
Dept.
28. must not divulge any information or the secrets of the
Dept. and the Undertaking to anybody;
29. not permit holding or attending of any meetings inside
the premises of the Undertaking without Management’s
permission.
30. immediately report to Div. Officers anything which is
likely to adversely effect the interest of the Nation/
Government/ Management;
31. stop distribution of any hand bills in the premises of the
Undertaking. In case the same contain anti-National,
anti-Govt., or anti-Management material, such hand bills
should be seized and distributor shall be detained and
handed over to Havaldar/officer who shall take
appropriate action;
32. stop distribution of any hand bills, at the gate of the
premises of the Undertaking, if the same are found to
contain anti-National, anti-Government or anti-
Management and if the person is outside the gate, try
and ascertain his particulars which shall be immediately
furnished to the superiors;
33. not allow display of any posters, except those authorized
by Management, in the premises of the Undertaking. If
the posters contain anti-National, anti-Government or
anti-Management action as above shall be taken;

D. - Prevent breach of instructions, rules and regulations:
In order to implement this they shall:
34. keep watch over the punching clock and time card rack
and prevent:
a) tampering/damaging of punching clock;
b) punching of another employee’s time card;
c) removal of time cards by unauthorized persons.
35. stop employees leaving the premises during duty hours
without valid written permission of the Departmental
officer;
36. ensure that employees enter and leave the premises
through authorized gates;
37. ensure that no workshop employee is on the premises of
the Undertaking before or after half-an-hour of the start
or closing of the shift;
38. prevent carrying out cameras/transistors into the
premises of the Undertaking;
39. prevent gambling on the premises of the Undertaking;
40. prevent sale of any articles on the premises of the
Undertaking;
E. - Other duties - The Security Guard shall :
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41. deposit personal belongings, if any, of
employees/outsiders at such gates where such specific
facility is available, issue tokens and tally the tokens
before returning the belongings;
42. hoist National Flags on specific occasions according to
rules;
43. switch on and off yard lights;
44. sound bell/siren at specified timings where automatic
system is not provided and where provided the same is
out of order;
45. check entry passes/Identity Cards of
employees/contractor’s men/canteen employees.
46. prohibit entry of drunk employees and deal with them as
per procedure;
47. open and operate intermittent gates for the employees of
the Undertaking for coming in for duty and going out at
all schedule timings laid down.
48. record particulars of outgoing vehicles of the
Undertaking in vehicles register/diary;
49. regulate traffic at the gates and record particulars of
Undertaking’s vehicles going out in relevant
register/dairy;
50. collect outdoor forms/leave forms of workshop
employees whey they leave the premises;
51. prepare gate passes for O.K. buses at night, at workshop
main gate, for buses(O.K.) required to be taken to other
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depots and allow the other depot staff to do so subject
to procedure laid down in the matter;
52. check petrol/diesel tank lorry by opening the outlet
valve to ensure no petrol is taken away unauthorized;
53. prevent sticking of posters on the compound walls of the premises;
54. detain outside vehicles when the same are found to have
damaged the Undertaking’s property and inform the
superiors;
55. carry out confidential enquiries when directed to do so;
56. perform any other duties or carry out such orders as may
be given from time to time by the Management/Officers
of the Security & Vigilance Department.
F. Administrative Duties:
The Security Guard shall :
57. maintain a high sense of discipline & morale;
58. strictly comply with the orders/instructions/rules and regulations of the Undertaking and
implement the same in courteous but firm manner;
59. punch time card four times:
i) on reporting for duty;
ii) when leaving for rest;
iii) on return from rest;
iv) when reporting off duty.
60. hand over/take over correct charge of the post and
record the same in the Post Diary; Security Guard should
not leave the post unmanned unless they are relieved by
reliever or they are permitted to leave the post by the

986
shift in-charge or by the Officers of Security & Vigilance
Department.
61. relieve other S/Guard for tea, rest, nature’s call at the specified times;
62. immediately put up reports in respect of any matters
63. Assist in :
referred above on Havaldar’s report form in triplicates;
i) removal/demolition of hutments by ensuring that there
is no breach of peace;
ii) eviction of illegal/unauthorized occupants of the Undertaking’s
premises;
iii) carrying out raids in respect of theft of electricity.
G. Dealing with Outsiders :
In dealing with outsiders, the Security Guard shall :
64. be courteous;
65. make polite enquiries about the nature and purpose of
their visit and permit them entry after getting relevant
entries made in the Visitor’s Register;
66. guide them properly.
67. allow entry to the Contractor’s men in specified number
for carrying out specified work for specified time;

H. Post-wise Allocation of Duties :
The above duties are divided as under to allocate
responsibility:-
I] Duties at gates – Security Guard shall :
1. conduct search of outgoing personnel and vehicles as per
procedure;
2. check outgoing material with M.D.Notes as per
procedure;
3. prohibit exit of ‘On Test’Bus without ‘Gate Pass’
4. if such bus is accompanied by required gate pass, carry
out search and implement relevant procedure;
5. prohibit exit of new chassis/new buses without
authorization slip. If accompanied with such slips take
such actions as provided in procedure;
6. prohibit exit of new chassis for test after workshop
hours;
7. prohibit entry of unauthorized persons/vehicles;
8. keep custody of keys and control their issue as per
procedure;
9. prohibit reference to Security & Vigilance Department
regards to any person except the Departmental Officers;
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988
10. stop distribution of hand bills containing anti-National,
Anti-Govt., or Anti-Management matter, note/manage to
note particulars of the person distributing the same and
report to superiors immediately;
11. At Punching Clock Gate -keep watch over the punching
clock and time cards racks and prevent
a) tampering/damaging of punching clock;
b) punching of another employee’s time cards;
c) removal of time cards by unauthorized persons.
12. stop employees leaving the premises during duty hours
without valid written permission of their departmental
officers;
13. ensure that employees enter and leave the premises
through authorized gates;
14. ensure that no workshop employee is permitted inside
before half-an-hour of the start of the shift;
15. prevent carrying of cameras/transistors into the
Undertaking’s premises;
16. if facility is provided, deposit personal belongings of the
employees/outsiders, issue tokens and tally the tokens
before returning the belongings.
17. switch on and off yard lights when the switch is provided
at the Gate;
18. sound bell/siren at specified timings if no automatic
system is provided or if the same is out or order;

19. check entry passes/Identity Cards of employees,
outsiders, canteen employees and outside contractors;
20. prohibit entry of drunk employees;
21. regulate traffic at the gate;
22. collect outdoor forms/leave forms of workshop
employees when they go out for such work/leave;
23. prepare ‘O.K. bus’ gate passes for the O.K. buses to be
taken out of the workshop, at night, to their respective
Depots;
24. check petrol/diesel tank lorries after delivery of petrol,
by operating the outlet valve to ensure that no
petrol/diesel is being taken out unauthorisedly;
25. detain outside vehicles when found to have damaged
Undertaking’s property and inform superiors;
26. record particulars of Undertaking’s vehicles going out, in
relevant register/diary;
27. be courteous to outsiders;
28. make polite enquiries about the nature and purpose of
their visit and get their particulars noted in Visitors’
Register before permitting them to enter the premises;
29. guide them correctly;
30. allow entry to specified number of Contractors’ men at
specified time;
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31. check every incoming bus/vehicle for any
unclaimed/suspicious object/material at the Gate,
before it enters the depot;
32. check I/cards of all the employees/officers.
II. Duties of patrolling Security Guard :
1. patrol the area specified;
2. supervise loading of material such as cement, steel,
tyres etc. and check the same with gate pass, ensuring
that no excess material is loaded.
3. supervise loading of scrap material and garbage to
ensure that no serviceable material is concealed to be
smuggled out of the premises;
4. supervise loading of valuable scrap material with the
same in view;
5. prevent any act of sabotage – for that, while patrolling he would look for any suspicious object
planted in the premises;
6. ensure that various Depts./Sections and shops are
properly locked/sealed;
7. prevent, detect and investigate any attempt of theft;
8. stop person from smoking in ‘No Smoking’ Areas;
9. prevent tampering of any Fire Fighting Appliances;
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10. put out fires, if any, using the appropriate fire
extinguishers or by any other means in shortest possible
time & taking such action as provided in procedure laid
down;
11. investigate/ascertain cause of fire and put up report;
12. check various Depts./Sections/Shops to ensure that
lights and fans have been switched off by staff before
leaving that particular premises. If not shall do so
themselves as per procedure and put up report;
13. check lavatory blocks to ensure that water taps are
turned off & report if any leakages are noticed;
14. maintain Law & Order;
15. intervene and stop any assault that might take place in
the premises of the Undertaking, taking action and
submitting report as per procedure;
16. ensure that no member of the staff assaults/intimidates
any outsider, on the premises of the Undertaking.
17. not permit any outsider to loiter or go through the
records of the Undertaking;
18. not permit holding or attending of any meetings inside
the premises of the Undertaking without Management’s
permission. Prevent sticking of bills/posters on the
compound walls of the premises;
19. stop distribution of hand bills/displaying of posters containing any anti-national, anti-Govt., or
anti –Management matter, seize the same and detain the person doing so and inform the
superiors immediately;
20. stop display of any posters except those authorized by the Management;
991

21. ensure that no workshop employee remains present inside the premises before/after start of the
shift
22. prevent gambling in the premises of the Undertaking;
23. prevent sale of any articles on the premises of the Undertaking;
24. switch ‘on and off’ Yard Lights.
III. Intermittent duty.
Security Guard on intermittent duty shall:
1. operate extra gates at specific timings;
2. assist in search of the employees during lunch interval and close of shifts;
3. relieve other S/G as directed by Havaldar;
4. patrol the area specified and perform the duties of patrolling S/G in that particular area;
5. accompany the employees coming from other Depots to collect O.K. buses from the
Workshop;
IV. Miscellaneous duties:
Security Guard shall:
1. accompany lorry carrying valuable scraps to Scrap Yard/Kussara Depot;
2. control/regulate movements of members of public and staff at social functions or exhibitions;
3. hoist National Flags on specified occasions according to rules;
4. prevent sticking of posters on the compound walls of the Undertaking’s premises;
5. carry out confidential enquiries when directed to do so;
6. Assist in :
i) removal/demolition of hutments by ensuring that there is no breach of peace;
ii) eviction of illegal/unauthorized occupants from the premises of the Undertaking;
iii) carrying out raids in respect of theft of electricity;
7. guard the property of the Undertaking on line; damaged chowkies; buses involved in accidents
and worksite chowkies of Supply Department.
992

8. perform any other duties as may be given from time to time;
V. Duties for all the Security Guard
It shall be the duty of all the S/Guards to :
1. know the specific duties of the various duty posts wherever he is posted;
2. not to allow any other person, except the Officers of the Security & Vigilance Department to
refer to the records of Security &Vigilance Department;
3. they must not divulge any information or the secrets of the department and Undertaking to
anybody;
4. report to Divisional Officers anything which has come to their knowledge which is likely to
affect adversely in the interest of the Nation, Government or Management; strictly comply and
enforce the rules and regulations of the Undertaking;
5. maintain a high sense of discipline and show respect to their superiors and all the Officers of
the Undertaking by saluting them.
6. record all movements such as availing of tea and rest time, leaving for nature’s call and for
relieving other Security Guards in their post diary;
7. hand over/take over correct charge of the post and record the same in the Post Diary. Security
Guard should not leave the post unmanned unless they are relieved by reliever or they are
permitted to leave the post by Shift Incharge or by the Officers of Security & Vigilance
Department.
VI. Duties at Bus Stations:
In addition to the duties listed above the S/G at the bus station shall ensure that:
1. members of the public/urchins and miscreants do not pilfer the fittings or tamper with any
part/s of the buses parked and unmanned;
2. no unauthorized person gets into the driver’s seat and that no unauthorized person drives away
the bus;
3. no trespass is committed by vehicles/bicycle drivers;
4. no beggars & hawkers remain on the premises of Bus Stations;
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994
5. the Cash Collection Centres when situated on the premises of Bus Stations are properly locked
and no one is loitering in the proximity of the Cash Collection Centres;
6. no one tampers with the fittings and fire fighting appliances installed at the Bus Stations;
7. no one commits nuisance in the premises of the Bus Stations;
8. no one draws water from the water taps or water drums meant for topping the radiators of
Undertaking’s vehicles;
9. the Public Telephones(PCO), if installed are misused/damaged or tampered with;
10. no member of the public makes use of the Traffic Rest Rooms and lavatory blocks.
11. S/Guards should patrol extensively in the Bus Stn. Premises.
12. buses stabled at the Bus Stn. Should be checked to ensure that no suspicious material is left
behind in the bus;
13. any person moving suspiciously in the premises should be questioned;
14. ensure that no suspicious material or object is kept in the premises of Bus Station.
VII. Duties at Receiving Stations:--
1. S/Guard/Nawghany should lock the gate from inside;
2. Unless the identity of visitor is established do not allow them to enter into the premises –
Allow only those staff/officer issued with Entry Passes issued by AGM(Supply).
3. Ensure that Officers/Staff visiting the Recg. Stn. make entry in the relevant register.
4. Ensure that no hand bag/air-bag etc. are left behind by any one;
5. Take frequent rounds in the compound

The specific duties entrusted to SI / ASI/ Havaldar/ Security Guard attached to Vigilance Section.
Besides the above mentioned duties, SI/ASI/ Havaldar / S/Guard attached to Vigilance Section have to
perform the following duties :
1] to assist Vigilance Department of Supply Branch for carrying out raid and pay visit to the premises to
detect the cases regarding theft of energy & R to C.
2] to cover the meeting of the unions held outside Undertaking’s premises.
3] to carry out discreet watch on the employees activities in connection with the nature of complaints received
against them.
4] to keep discreet watch at the places where theft takes place, so as to nab the culprit.
5] carry out random checking of the Undertaking’s electricity consumers to detect change of tariff cases( R to
C)
6] perform bandobast duty at various Bus Stations, Supply worksites, Supply installation, such as Receiving
Station etc., Oil tankers whenever there is a strike/ bandh / civil disturbances.
7] find out the whereabouts / occupancy of the consumers in the cases referred by the Consumer Department.
8] visit the residence of ex-employees to find out their whereabout in order to recover the Identity card-cum-
Bus token etc.
9] to collect information as regards to any illegal activities, mal- practices, anti-Management, National
activities etc.
10] to be vigilant during their working hours at Depot / Site postings
11] to perform bandobast duties at the time of organizational functions such as BEST Din, Depot / Bus
Station inauguration etc.
12] to attend VIP bandobast.
13] to perform bandobast duty at the time of eviction, demolition, forcible possession of vacant plot etc.
995

RESPONSIBILITIES:
ARMED GUARD
The A/Guards shall be responsible for the safe custody of the
cash of Undertaking. It shall be the responsibility of the A/Guard
Havaldar and Armed Guards to ensure that the Arms & Ammunition
are protected from damage and safely stored.
DUTIES:
A. Security Inspector/Havl. Armed Guard - posted at H.O.
996

They are directly responsible for the safe custody of the Arms &
Ammunition. It shall be their duty to:
1. hold parade of A/Guards daily and inspect their turn-out, arms &
ammunition;
2.
read out important instructions, notices and circulars to the A/Guards and explain the same;
3. detail the A/Guards for various duties;
4. help SO/ASO Arms in the preparation of duty list;
5. a) personally issue arms & ammunition and obtain certificate thereof in
the relevant register together with confirmation that there was no
damage whatsoever at the time of issue of the same.
6. carry out daily/weekly and monthly cleaning of the guns;
7. a) draw requirements of cleaning cloth, oil & soap at regular intervals &
distribute the same equitably;
b) keep records of all materials drawn & their issues;
8. keep inventory of all arms & ammunitions and maintain history sheet.
9. carry out physical check of all the guns and ammunition kept at all the
depots at least once a month and record observations in the relevant register.
10. keep the records of renewal of Arm licenses and inform the same to
SSO/SO/ASO.
B. A/Guard Havl. posted at Wadala/K'way Cash Section:
l. personally be present in the morning when the Arms & Ammunition is issued to the A/Guards.
2. check the seals of Armory and satisfy that the same is/arms are intact.
3. ensure posting of A/Guards/Police personnel to escort cash van to the Banks and Cash vans
collecting cash from various Cash Collection Centers.
C. Armed Guards:
It shall be their duty to:
1. guard the cash of the Undertaking in various Depots during day & night;
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2. guard the properties of the Undertaking in emergencies;
3. accompanying cash vans for safeguarding the cash during transit from Depot to
Depot or from Depot to Central Cash Room or from Cash Receiving Centres to
cash dept. or to the Banks or the mobile cash vans and vice-versa;
4. carry out the drill prescribed in appendix scrupulously;
5. to clean & maintain the arms & ammunition in proper condition;
6. make use of gun with all precautions;
7. carry the guns in proper position specially when loaded;
8. perform duties of S/Guard if exigencies of services demand.
WHAT IS EXPECTED OF A SECURITY GUARD
DO’S AND DON’T’S
PART I Personal Turn out:
Clean shave, hair cut, well pressed uniform, metals polished and shoes polished too.
PART II DO’S
1. to punch the Time Card four times;
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2. to make correct entries while taking charge of the post and every time while leaving the
post;
3. to avail of exact time for tea and rest;(10 minutes and half an hour rest only). Must not
make advance entries;
4. not to remain away from duty without getting the leave sanctioned/without intimation;
5. to be vigilant;
6. to report for duty in time;
7. to report any incident immediately to Havaldar;
8. to show respect to all the superiors including other departments by smartly saluting them;
9. to talk politely while talking to superiors/outsiders;
10. to enforce the Rules & Regulations strictly;
11. to keep the keyboard always locked; key of the same to remain on own person and to be
careful to hand over the same to the next reliever;
12. to give and take charge of the post correctly.
13. to observe telephone manner while attending telephone calls inside / outside – to brief in
reply – to listen first – disclose the identity – not to shout or talk loudly – guide them
correctly – note a message, if any and convey accordingly.
14. identify the VIPs, G M, Addl G M, Committee members, senior officers of the
Undertaking and attend them courteously.
PART III DONT’S
Do not :
1. chit-chat with anybody;
2. leave the post except in the case of fire, assault or when the thief is found running away;
3. lend/borrow the money to/from any employee;
4. read news paper, magazines or novel;
5. smoke, chew pan or tobacco or take tea at the post;
6. spread rumors and indulge in idle talk about superiors;
7. allow anybody to refer to the records of the Security & Vigilance Dept.

8. scribble anything in the chowkey or records therein;
9. allow anyone to tamper with the Fire Fighting equipment or any other fixtures or property
of the Undertaking;
10. allow any unauthorized person into the premises of the Undertaking;
11. allow any person to erect any unauthorized structure on the premises/land of the
Undertaking;
12. to stick any posters/hand bills or allow others to do so;
13. to collect or allow to collect any subscription on the premises of the Undertaking unless
permitted specifically by the Management;
14. allow any person to distribute any hand bills on the premises of the Undertaking;
15. allow any bus with passengers inside the depot premises.
16. allow himself or any person to sell anything in the premises of the Undertaking;
17. allow himself or any person to smoke in the premises of the Undertaking
18. allow any stray dogs/cattle to enter inside the premises of the Undertaking
1000
19. allow any hawkers to sell anything at the Bus Stations. Also not to allow beggars or
trespass ;
20. allow any meetings on Undertaking’s premises without permission;
21. sleep while on duty ;
22. gamble or allow any other person to do so;
23. indulge or allow any other person to indulge political activity in the premises of the
Undertaking;
24. to allow Contractor or his men in the premises unless they produce entry passes;
25. to allow women (female) workers of the Contractor, unless specifically allowed by CSVO
26. must not call or receive relative and friends whilst on duty;
27. must not allow cameras or transistors inside the Undertaking’s premises;
28. must not allow employees to board the buses being turned out, from within the ‘Out Gate’;
29. must not allow members of the public to make use of rest room/lavatories at Bus Stations;
30. must not make relieving entries in advance;

1001
31. allow himself or others (Ex serviceman) to sell liquor in the premises of the Undertaking.
32. allow himself or others to indulge in any illegal money transaction especially ‘Schemes’
PART IV
If a person(Security Guard) commits any of the acts prohibited or omits to do the acts enjoined upon him, he is liable to be punished after his
guilt is proved in the departmental enquiry. He is, liable to be warned, severely warned, censured, suspended for any duration of time from one day to
three months, reduced in grade or even dismissed, as per the provision of the Standing Orders.
DUTIES & RESPONSIBILITIES
RESPONSIBILTIES :
FIRE FIGHTING STAFF
The staff forming the Fire Fighting Squad shall be responsible
for maintenance, inspection and testing of all types of portable
First-Aid Fire Appliances and shall carry out the required drills in
connection with the above. It shall be their responsibility to keep
every appliance in efficient working order and shall as and when
directed by CSVO give demonstration of the use of these appliances
at various Depots and trained the members of staff of other
Departments
DUTIES :
under :
They shall carry out the maintenance of the appliances as
They shall :
1. charge the appliances when necessary and place them at appropriate locations;

1002
2. charge each new extinguisher with the ‘refill’ provided with it in accordance with the
instructions given on the refill container. This, however, does not apply to the Carbon dioxide
extinguishers which are already full charged when purchased.
3. fill all Sand buckets with clean and dry sand before being placed in position. The sand shall be
as fine as can be obtained locally and where no sand is available, loose dry and clean earth
may be used;
4. wipe/clean from the outside, all new appliances and the brass parts shall be polished with
metal polish. Care shall be taken to ensure that the nozzle outlet or the vent holes provided in
the screwed portion of the cap or the snifter valve/vent holes, if provided, do not get clogged;
5. allot a serial number to each First-Aid Fire Appliance by which it shall be referred to in the
records. The following details shall be painted with white paint on the body of each appliance :
Serial No._______________ Date of last refilling ___________
Date of last inspection _____________
The date shall be repainted each time the extinguisher is inspected.
6. place Fire Fighting Extinguishers in such a way that their bottom is 75 cm above the ground
level;
7. place fire buckets on hooks attached to a suitable stand or wall in such a way that their bottom
is 75 cm above the ground level. It may be necessary to construct suitable shades or covers to
protect the appliances in the open from excessive heat and/or cold unless the appliances are
housed in wooden or metal cabinets designed for the purpose;
8. carry out routine maintenance;
9. carry out quarterly inspection;
10. carry out annual test as per instructions of CSVO/SO/ASO(FF) according to the appendix;
11. send the extinguishers for pressure test when directed by CSVO/SO-ASO(FF);
12. inspect sand buckets and change the sand, if necessary;
13. paint or get the extinguishers/buckets painted when necessary;
14. on receiving the message about incident of fire, proceed to the place of incident next day and
clean, refill the used fire extinguishers and reinstall the same in their places;
If CO2 Fire Extinguisher is used, the same shall be brought to Fire Control room and later on
delivered to Head Office with D.L. from SO-ASO(FF)
15. change the refills when found bad;
16. bring the CO2 Fire Extinguishers to Control Room if the same is found to have leaked.
Thereafter, deliver the same to HO with a DL for testing and refilling;
17. install Fire Extinguishers newly received;

18. effect change of location when directed by CSVO/SO/ASO(FF)
1003
19. impart training to members of the Security and Staff of other Department, when directed by
CSVO/SO/ASO(FF)
20. keep enough stock of refills, washers etc to be able to replace the same immediately when
required;
21. carry out such other work as may be required in connection with maintenance, inspection and
testing of the Fire Fighting Appliances
22. carry out testing of hydrants periodically;
23. carry out duties at various posts when required;
24. carry out other duties as may be allotted from time to time
25. besides, carry out bandobast duties at Head Office, Colaba, Bandra fair, Strike, Bandh, Civil
disturbances etc
26. carry out duties at EDP Backbay in all three shifts.
27. attend ‘Search’ at K’way Workshop in case of shortage of staff
28. to attend duties on Oil Tankers, etc

IMPORTANT PROCEDURES AND FUNCTIONS
1004
Every step in the Security Programme is required to be
streamlined and guide lines are laid down to serve as check list. In
the excitement or in the heat of the moment or due to oversight
certain important factors may be omitted which may leave lacunae
affecting later developments.
Hence, it is necessary that procedures should be laid down to enable a member of Security
Staff to carry out duties efficiently and effectively. The line of action in each situation, when laid
down, will ensure the responsibility which each one is expected to shoulder. It will also be possible to
pinpoint the responsibility specifically.
Nevertheless, the responsibility devolves on one who is on the spot and who faces the problem
to deal with the same appropriately.

In the following pages, procedures have been laid down to serve as guidelines. These
procedures cannot be treated as exhaustive, since it is not possible to envisage peculiar circumstances
which may develop in the particular case. It will therefore, rest on the person present to deal with the
unforeseen circumstances with ingenuity and tact.
1. Attempt of theft – Procedure :
If a Security Guard finds some attempt of smuggling out material, they should not get excited
nor should they discuss the same with other Security Guard or other staff members. In such cases the
person who would have tried to take away the material would get alerted and hence he would not be
caught.
The correct procedure would be to –
I Action by S/Guard and Havaldar or ASI :
1005
i) Inform secretly the Havaldar immediately who should make necessary arrangements for
nabbing the person. Except Havaldar no other S/Guard should be informed for the sake of
secrecy. However, if the Havaldar feels that he should alert some other S/Guard at a particular
point he may do so. But none of these S/Guard should give any hint to any other person;
ii) If any material is suspected to have been placed in a place from where it is likely to be
smuggled out, the S/Guard who notices this and the Havaldar should keep a watch, unseen by
others and catch the person in the very act;
iii) Even after the person is caught they should not discuss or say anything to any person;

iv) They should let the material remain with the person who was caught with the same;
1006
v) The person should be detained at the ASI Chowkey or Divisional Officer’s Office and inform
the Divisional Officer/Duty Officer;
vi) The person caught should not be allowed to talk to any person before his statement is recorded
by the Divisional Officer/Duty Officer;
vii) It should be ensured that the person does not throw away the material;
viii) He should not be allowed to go to the lavatory on the pretext of relieving himself. If it is
expected that the arrival of the Divisional Officer/Duty Officer is likely to be delayed
considerably the person may be taken to the lavatory block and asked to use the urinals and
not lavatory;
ix) Before the arrival of the Officer the Havaldar shall obtain the particulars of the said person
from Identity Card-cum-Travel Token;
x) The Havaldar shall also try to find out from him as to how and from where the material was
removed by that person;
xi) On the arrival of the Officer the Havaldar shall hand over the person to him and assist the
Officer concerned in completing the formalities;
xii) If the Havaldar is not able to contact the Divisional Officer -
a) He should contact the Divisional Officer of the nearest Division and also inform the Traffic
Control and the Zonal Security Officer;
b) If it so happens that Havaldar is not able to contact any of the above due to defective telephone
lines or power failure or defective exchange then he shall proceed in the same manner as the
Officer would have proceeded (see below).
II - Action by Officer on apprehension of person attempting theft or when caught at the gate
by Security Guard :
1) The Officer on learning about the apprehension of any employee/outsider involved in the
attempt of theft shall immediately reach the spot. If the Officer happens to be at other Depot
he shall take steps as would enable him to reach the spot in shortest possible time. Quick
action is most important factor in such cases. If need be, he should hire a taxi to reach the
spot;
2) On arrival he shall immediately collect details of the case from the ASI and Havaldar. This is
necessary as it would help him in detecting fallacies/misguiding statement in the narration of
facts by the person apprehended. It will also help him to examine that person in detail;
3) If the material is visible, i.e. not concealed and it is possible to have the description and cost of
the material can be verified/judged as of certain value the Officer shall;
a) Inform the next Senior Officer -

1007
b) Inform the Local Police Station requesting the Duty Officer (Police) to come and take charge
of the case.
Thereafter the Officer shall record the statement of the person apprehended.
i) If the Police arrives, the Officer shall draw ‘Panchnama’ simultaneously with the Police. He
should have his own Panchs (as per procedure).
ii) If the Police Officer is unable to come to the spot for any reason the Officer shall draw up
Panchnama independently at the site.
4) In case where the material is concealed, i.e. in packages, bundles or on the person of the
employee it would be necessary to ascertain the description, quantity and cost, for which it
would be necessary to see the material . This needs to be done as otherwise it would not be
possible to judge whether it is worth troubling the Police. It may so happen that the material
may be of negligible value or in-negligible quantity and it could be considered sufficient to
deal with the case departmentally.
In such cases it would be in order to draw Panchanama (as per procedure). If, it is found that
the material is such as warrants registration of criminal case the matter should be reported to
Police;
5) After the Police have made Panchnama/the Officer himself has done so and decided to
register a criminal case the person apprehended ands material (muddemal) shall be taken to
Local Police Station;
6) At the Police Station the Officer ;
a) Shall ensure that the :
i) F.I.R. is recorded;
ii) Case registered under C.R.
iii) Statement of S/Guard recorded under C.R. is correct ands conforms to the facts of the case;
iv) There is no variation in the statement of the S/Guard giving complaint and the statements of
the other S/Guard witnesses/witness. Special care shall be taken to see that the timings, etc.
are correctly recorded;
b) The Officer shall then note :
i) C.R. Number;
ii) Sections under I.P.C. under which the person apprehended is charged;
iii) Name of the Police Officer in charge of the case.

1008
7) Care shall be taken to see that no material witnesses are allowed to go home unless their
statements are recorded; The case should be dealt with personally till all possible formalities
are completed.
8) After return from the Police Station statements of all material witness shall be recorded, no
matter what time is involved;
9) If the case is dealt with by a Duty Officer he shall complete the formalities, including the
recording of statement of all material witnesses present before returning home/proceeding on
night inspection.
10) The Officer shall then :
a) Prepare his report in triplicate – two copies to be sent to Head Office and one retained for
follow up action;
The report shall be in the proper proforma;
b) If the case is handled by a Duty Officer he shall send the office copy to the officer of the
Division concerned for completing further formalities/ investigation and follow up action;
11) The first report shall be invariably followed up and reports regarding the further
investigations/progress of the case by the Police shall be sent to the Head Office periodically
at least once a month;
12) The particulars of the case shall be noted in the Theft and Assault Register and a Brief
prepared;
13) The progress of the case shall be recorded in, both, the register as well as the brief. Once the
Chargesheet is served to the person involved by the Police, in the court:
i) The Officer shall start attending the court. He shall watch the progress of the case and render
such help/give guidance to the Police Prosecutor as may be required/deemed necessary;
14) On the conclusion of the case:
a) The Officer shall intimate the Head of the Department of the employee concerned as well as
CSVO about the verdict of the court.
b) The Officer shall arrange to claim the property involved. After obtaining this property it shall
be sent to the Department concerned under a note, and a copy thereof shall be sent with brief
to CSVO/OA for information;
Necessary entries shall be made in the register as to verdict of the court and return of
‘muddemal’.
The case will then be treated as closed.
2. Drawing up of Panchnama – Procedure :

When it is decided to draw up a Panchnama, the Officer shall proceed as under :
1 He shall request two Officers/Supervisory staff to act as Panchas
preferably – the Officers/Supervisory staff should be from the
Department to which person apprehended belongs. It would help in -
2
3
4
5
6
7
a.
b.
c.
d
e..
Getting the correct description of the material;
Learning about the duty of the person apprehended;
Learning about the location where such material is normally stored; a n d
Know the actual nature of work of the person apprehended to learn if this
person was in any way connected with the work where the said material
is used or whether he had no business to go to the Section where the
material is used;
While recording the statement of the accused in the presence of the
witness, the person should be asked to indicate the place from where he
picked up the material. If he does so he shall be taken to that place, with
the witness asked to physically show the place, so that he may not say at
a later stage that he never said anything about the place from where he
had picked up the material. This will also help in accounting of the
material stored there at and confirm that other material of the type is
infact stored there.
Having called the ‘Panchas’ he shall show these -
a.
b.
c.
The state of the person apprehended;
The material carried by him if visible to the eye;
The bag, bundle or place on his person where the material was
concealed;
In their presence ask the person apprehended to disclose his identity and verify
the particulars by demanding the Identity Card-cum-Bus Token;
In their presence he shall ask the person apprehended to show the material
carried by him noting the place/position from where this person produces the
same. The Panchas shall also be requested to note the same;
Thereafter he shall draw up the ‘Panchnama’ mentioning the details in full;
After the conclusion of the Panchnama he shall record the statement of the
person concerned in the presence of a witness from other Department;
preferably one of the Panchas;
The Panchanama shall confirm to the proforma at Appendix.
1009

3.
Assault – Procedure :
I -
Between Employees –
If the assault takes place in the vicinity of the gate the S/Guard at that
Post shall -
i)
ii)
iii)
iv)
v)
Close the gate;
Blow on his whistle for calling the other S/Guard for help;
Intervene and stop the assault;
Any other S/Guard in the vicinity, whether on duty at the gate/post
or while availing rest time or tea time on hearing the whistle call for
help shall rush to the spot. S/Guard manning the gates, shall close
the gates immediately before proceeding to the spot;
They shall intervene and stop the assault.
Having done so, the S/Guard who saw the assault first shall;
a.
b.
Take down the particulars of the persons involved;
Immediately call for Havaldar
If the SI/ASI/Havaldar are present, it shall be their duty to take initiative.
Only such number of staff shall remain on the spot as are necessary. The rest shall return to
the Post.
If any SI/ASI/Havaldar is present, he shall decide as to which of the S/Guard shall remain to
assist him and who shall return to the Post.
If any employee is injured, immediate arrangements shall be made to take him to the
Dispensary/Hospital as the case may be.
SI/ASI/Havaldar shall also give message to the Traffic Control and Divisional Officer/Duty
Officer.
1010

1
2
3
4
5 a.
The Divisional Officer/Duty Officer on arrival shall;
make himself conversant with the facts of the case;
report the matter to Police if the assault has resulted in serious injuries and/or
any person has been hospitalized;
visit the injured person in the Hospital and collect information regarding
nature of injuries/seriousness of case;
inform the Head of the Departments concerned. If serious injuries are caused
CSVO/Traffic Control shall also be informed;
Record the statements of Security staff, witnesses and the persons
involved;
b. Verify action taken by the Police and put up report so as to reach CSVO
as early as possible.
3 – (A) If the assault is between the outsiders/and employees :
All actions same as above except that in such cases Traffic Control/Divisional
Officer/Duty Officer as also the local Police Stations shall be informed immediately.
The Divisional Officer/Duty Officer, in his absence, the SI/ ASI/ Havaldar shall
accompany the S/Guard who had witnessed the assault, to the Police Station.
Particulars such as C.R. No., Sections of Indian Penal Code (I.P.C.) under
which the party/parties are charged, the name of the Police Officer In-charge of the case
and action taken by the Police shall be noted. Statements of Security staff, witnesses and
parties involved shall be recorded and report submitted immediately.
3 – (B) If there is assault by outsiders after committing tress-pass by forcing entry
with vehicle, the S/Guard at the gates shall;
Follow the same procedure except that –
All gates shall be closed immediately and one of them shall remove the ignition
key from vehicle to bar the means of escape.
4
Handling of drunk employees – procedure -
When the drunk employee is off duty -
i) Such employee shall be turned out of the Depot premises;
ii)
iii)
If rowdy, his particulars shall be noted and report submitted;
If assaults/man-handles, matters shall be immediately reported to the
1011

i)
ii)
iii)
Havaldar who will arrange to call the Police Wireless Van and hand-over
the employee to the Police. Report shall be put up to the Divisional
Officer immediately.
Drunk employee on duty -
In such cases, Security Guard shall -
Detain the drunk employee;
Inform the Havaldar/Divisional Chowkey;
Supervisory staff or Divisional Officer shall take the employee to the
Medical Officer for medical examination. Medical Certificates shall be
obtained from the Doctor and his opinion as to whether the particular
employee shall be allowed to continue to perform duties shall be obtained.
If the answer is negative, the Head of the Department of the employee
concerned shall be immediately informed about the Doctor’s opinion.
Medical Certificate obtained shall be sent along with the report to the
Divisional Officer/CSVO.
Note : Unless there is breach of peace in public, such as the gate, the Police do not take any action.
5 (i) Search – (Personal ):
While checking the staff’s personal care should be taken to search :
(1) Hollow of the back between the two shoulder blades;
(2)
(3)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Under the armpits;
Shirt pockets;
Trousers pocket;
Round thighs and calf’s;
Under the head-wear if suspected otherwise test check;
Same holds good for shoes/boots;
If definite information is given regarding a particular
employee he should be detained and searched carefully
because people have been known to carry things tied under
their underwear’s;
During rainy season folded rain coats should be test
checked;
Watch should be kept to detect bulging in umbrellas, too.
1012

1013
Notes: If any female employee is suspected she may be detained by the S/Guard for a search by a
female searcher and the search should not be carried out in the presence of any male employee except
with her consent.
(ii) Search of belonging :--
1)
2)
3)
4)
5)
Care should be taken to check :
Tiffin boxes;
Lunch boxes;
Sachets (thailies – pishvies);
Brief cases;
Sachets full of ration;
These articles should be taken in hand while searching to judge the weight. It may so happen
that in the case of a brief case on casual look one may see papers and any article hidden in a concealed
pocket will not be detected. Therefore, weight of the bag/brief case will indicate if something is
hidden.
Sachets (Pishvies/Thailies) filled with grains should be searched by inserting the hand right
inside and turning the same inside the contents to detect hidden material.
iii) Search of buses :
It is necessary to take a search of out going buses, as material can be concealed in various
places.
Search shall be carried out as under :
1)
1)
2)
3)
Driver’s Cabin;
Lower deck;
Upper deck (if it is double decker bus).
Driver’s Cabin :
(a)
(b)
(c
(d)
Look for any extra seat and batteries;
Check destination board compartment;
Check route letter board compartment;
Check if any material is kept hidden in any corner.
2) Upper Deck check :
a)
b)
c)
Under the seats;
Destination board compartment;
Route letter board compartment.
Extra seat, if any, should be removed and report submitted. Like-wise, if any seat is found
missing report should be submitted.
iii) Procedure to be followed :

(a) On finding extra seat/seats
Note the i) Bus No.,
ii) Driver No.,
iii) Conductor No., (of the deck on which the extra seat was found)
iv) Time.
(b) If the bus is being taken out by Engineering staff
Note the –
1014
i) ‘On Test’ Gate Pass No., if any;
ii) Check No., designation and Depot of the person driving the bus and of persons, if any,
present in the bus;
iii) Time
- inform the Havaldar/ASI/SI. If they are available immediately call another Security Guard as
witness and remove the seat;
- the particulars noted on a paper and paste the same behind the seat. If gum is not available
note the particulars with chalk stick;
- submit report, in triplicate, on Havaldar’s report form through the shift Havaldar.
2 On finding less seat/seats :
(i) particulars as indicated above;
Note the –
(ii) report the matter to Bus Examiner, Starter and note their number;
(iii) submit report, in triplicate, on Havaldar's report form mentioning the Bus Examiner's/Starter's
number, the fact whether a seat was provided before turning out and also the position of the
seat, such as third from rear right, etc.
Note : All the above actions regarding noting of particulars etc. should be done fast so that
service turn out buses are not unduly detained.
3) On finding any material :
a) Action by S/Guard :
i) detain the bus, getting it parked aside away from the 'Exit' gate so that there is no obstruction
to other buses turning out ;
ii) summon another S/Guard to mann the gate and inform the Havaldar;
iii) meanwhile let the material remain untouched in the same place where it is noticed.
iv) do not allow anybody to remove the material;
b) Action by Havaldar :

i) immediately inform the Divisional Officer;
ii) if it is after office hours, inform the Duty Officer.
6. Instructions for checking of ‘On Test’ Buses
1015
Buses which are repaired and are to be road tested are taken out of the Depot / Workshop by
the Engineering staff.
Such buses should be checked thoroughly by the Security & Vigilance Dept. They should :
1) Search the bus as indicated above;
2) check / ensure the tool box carried out by the Engineering staff / endorsement of the same on
the ‘On Test’ Gate Pass.
3) should ensure that not more than 3 Engineering staff including driver goes out in such bus; and
four in case of Docking Bus;
4) insist on an 'On Test' bus gate pass;
5) check if the correct Bus No. and date is noted on the 'On Test' gate pass;
6) check particulars of staff mentioned on the gate pass with the Identity Cards of the staff;
7) note the time the bus is allowed to go out on the gate pass, affix their own signature and
indicate own Ch.No.
8) note the time of return of the bus, affixing their own signature and Ch. No.
9) check the time interval to see if the bus was out for reasonable duration of time. If there is a
big gap between the time of departure and arrival they should enquire from the person driving
the bus and thereafter put up the report mentioning the facts;
10) check if all the staff who went with the bus has returned;
11) check if the tool box is brought back
Any discrepancy noticed should be brought to the notice of the Havaldar/In-charge of the shift
and report submitted on Havaldar’s Report Form in triplicate.
7. Instructions for checking of material lorry :
Normally the material lorry is loaded in the presence of a SI/ASI/Security Guard. However, care should be taken by the gate S/Guard to
search for any smaller articles kept hidden in Driver’s Cabin.
When office furniture is being transported, care should be taken to have the drawers opened to
see that no unauthorized material is hidden inside.

1016
Note : Invariably all the staff accompanying any ‘On Test’ bus or material lorry should be made to
alight and searched before allowing them to re-board the vehicle.
8. Instructions for checking of Private vehicles/cars :
a) The drivers of cars should be politely requested to open the rare luggage portion for
inspection. If they hesitate or feel annoyed, explain to them that it is the part of your duty.
This should be done most politely.
b) Taxi which are allowed to bring in material should also be thoroughly searched.
9. Instructions for checking of vehicles bringing delivery of material :
They should also be subject to search.
Vehicles bringing material for Undertaking, alongwith material to be delivered to other firms
should not be allowed inside. The material for Undertaking should be checked with challan and
allowed to be carried to Stores Department from the gate. However, in case of qualities of heavy
material, the
Note : 1) During rainy season the folds of tarpaulin over a vehicle should
be checked;
2) Every tool box should be accompanied by a gate pass.
10. Procedure for permitting chassis/new buses out of premises
The SI/ASI/Security Guard at Workshop/Depots where new chassis/buses are stabled :
1] should not allow new chassis/buses to be driven out of the premises without authorisation
slip/gate pass;
2] should ensure that these are brought back within 15 mts. of departures. If not the matter be
reported to Divisional Officer.
3] new chassis should not be allowed to be taken out for test after workshop hours.
11. Checking of Material Dispatch Note and procedure to be followed on finding
excess/short material :
i) Original Dispatch Note;
ii) Duplicate
iii) Gate Pass copy
iv) Office copy

When the material is being sent out by a Department the person carrying the same is issued
with first three copies.
At the gate the SI/ASI/Havaldar/Security Guard should :
a) ensure that all the 3 copies are held by the said person
b) check whether all the copies bear the same Serial & Date;
c) check these copies bear the following particulars :
i) Name of the issuing Dept;
ii) Destination;
iii) Description and quantity of material;
iv) Signature of the authorizer, his designation, Check No. and date;
v) Signature of the issuer, his designation, Check No. and date.
d) ensure that same description and quantity appears on all copies
e) ensure that corrections if made are duly authenticated by the
authorizer by affixing the same signature as noted in the column
provided.
12. Procedure to be followed on finding discrepancies :
a) I.
II.
III.
IV
b)
If the particulars as in (c) above are not noted, they should be get noted
before allowing the material to go out;
If any of the copies is not produced it should be insisted upon;
If the serial numbers are not the same on all the copies the matter should
be investigated immediately and Divisional Officer be informed at once
by the SI/ASI/Havaldar. If detected by S/Guard, he should immediately
inform SI/ASI/Havaldar/Officer. The matter should be investigated and
the same procedure as followed in the case of excess material should be
adopted.
If corrections are not authenticated, the matter should be investigated
whether the corrections were made unauthorisedly by SI/ASI/Havaldar.
If detected by S/Guard he should immediately inform the
SI/ASI/Havaldar/Officer.
IF EXCESS MATERIAL IS FOUND :
a) The excess material should be confiscated. If the material is delicate
such as bulbs or if it is too bulky it should be returned to a responsible
person of the issuing department, after obtaining acknowledgement as
under :
"The following material was found excess by SI/ASI/Havaldar
1017

No.___________ at Post No._______ Depot/Wsorkshop
_______________ when the same was checked today with material
dispatch note/gate Pass No.________.
The same has been returned to the undersigned by him at
______________ hours.
Description Quantity
Signature :___________________
Designation : ________________
Check No. : ________________
Department : ________________
1018
If the material is urgently required at the destination, the same should be returned to the person
carrying the same and acknowledgement obtained as above and separate M.D. Notes should be
obtained.
b)
c)
d)
13.
Statement of the person carrying the material and issuer should be recorded.
The SI/ASI/Havaldar/S-Guard should then put up his report in triplicate on the
Havaldar's Report Form to the Divisional Officer immediately or latest by next
day.
Material if confiscated should be sent alongwith the report and the statements
obtained.
If the material is returned the acknowledgement obtained should accompany the
report.
If the material is less than the number specified on the Material Dispatch
Note/Gate Pass the person carrying the same should be asked the bring the
remaining material or to get the quantity corrected and duly authenticated by the
authorizer.
If the description of the material differs and the material being carried specially if
it is of higher value, the same should be certified and sent alongwith the report.
Procedure – Contractor’s Entry Passes :
The procedure to be followed will be as under :
I) When a Contractor seeks entry to Depot/Scrap Yard for carrying out

II)
III)
IV)
V)
VI)
VII)
VIII)
IX)
work, the staff should request him to show the Entry Pass.
If he has an Entry Pass he should be directed to the Divisional Officer, in
his absence SI/ASI, who will make entry in a Register (Register No.10 -
Entry Passes to Contractors), indicating :
1) Entry Pass Reference No. and Date;
2) Name of the Contractor in whose name the pass is issued;
3) No. of workers allowed;
4) Time during which the workers are allowed;
5) Job for which entry is permitted;
6) Date of commencement of work and expiry date;
7) Remarks;
8) Whether allowed to work on Saturday/Sunday & Holiday.
The Entry Pass should be returned to the Contractor.
The Supervisor engaged by the Contractors, who is a regular person and
is normally known to our staff can be given Entry Pass with his
photograph pasted on it for entry.
At the time of labour coming to the Depot for work, the Supervisor
should remain present and enter into the register number of labour
coming into the depot. His signature should be obtained. No labour
should be allowed to re-enter during day time without the presence of the
Supervisor in case he goes out of the Depot.
Extract of the entries recorded should be kept at the chowkies for the
guidance of S/Guard at gate.
Officers, SI/ASI/S-Guad will ensure that on the expiry of the entry pass
no entry should be allowed except in urgent incomplete matter (job) with
prior permission of CSVO on phone.
Applications to CSVO for getting entry passes to work in 22KV Substation
(Receiving Station) should be routed through
DEM(N)/DEN(S)/DEM(CN)/DEM(CS).
Notes received from AGM(C) directly be sent to DGM(S) for no
objection certificate.
1019

1020
14. Work carried out at the Depots/other Installations/premises of the Undertaking -
Procedure -
Whenever any outside Contractor is engaged by the Building Department/Supply Branch to
carry out work in Depots/Installations, manned by Security Department, following procedure will be
followed in addition to the one in force regarding Contractors' Entry Passes :
1] Contractor should be asked to submit a list of tools/materials proposed to be taken inside, in
duplicate and duly signed by him. (One copy should be retained at the Gate and other copy to
be given back to the Contractor).
2] Strict check should be exercised on the movement of men, tools and material;
3] Search of Contractors' men should be thorough;
4] At the commencement of the work, the Divisional Officers should check whether any movable
material is stored in the vicinity. If so, they should make arrangement with the Department
concerned to remove it to a safe place;
5] Havaldars should take rounds of the premises to prevent loitering by the men of the Contractor
in areas other than the one where work is being carried out. They should make entry in their
diary, to be verified by Officer on the next day.
6] If the Contractor is required to work after office hours or on Sunday/Holidays, a Security
Guard should be posted at the site.
7] On the completion of the work, a Certificate be obtained on our copy of the list that all tools
and materials belonging to the Contractors have been taken out by him and that nothing was
left behind.
8] The Officer/Supervisor Incharge should be asked to certify that no damage is caused to the
property/Installations at the premises where work was carried and nothing was found missing.
9] The two documents should then be filed carefully.
15. Security measures at Receiving/Sub-stations - Procedure -
Whenever an intimation is received about the contract having been given to outside
Contractors to carry out work at any of the Receiving Stations/Sub-stations, the Divisional Officers in
whose jurisdiction it falls shall make it a point to :
i) Visit the place immediately;
ii)
Check if any lacunae is there in the Security System;

iii)
iv)
v)
vi)
See that doors/windows are well secured;
Ensure that valuable stores, if any, are properly stored and duly protected
under lock and key and submit report about the ame;
Arrange surprise search of the employees of Contractors at regular
intervals and submit report;
If there is likelihood of thefts, they should arrange to post S/Guard under
intimation to Head Office.
1021
16. Procedure - Issue of I/Card-cum-Entry Passes to the Canteen personnel,
Launderers, Barbers, Cobblers :
I New Depot/Bus Stations/Premises :
The Contractor/Supervision over the day to day activities are entrusted to the
officers of the Transportation Engineering Department in case of Depot
Canteens, Officers of the Traffic Dept. in case of Bus Station Canteens,Officers
of Supply Branch, in case of Pathakwadi/Kussara/Workshop and Supply
Premises.
A -
B -
A - i)
list of personnel employed (based on the Attendance Register maintained by him), indicating their designation
and age, on the very first day of operation.
two passport size photographs of each of the employees and himself
within 7 days of operating the canteen - each photograph to bear the
name of the person concerned on the reverse.
ii)
iii)
the list of the Canteen employees so submitted will be
immediately handed over by the AE/ATS/Supply Officer or his
representative to the ASO/SO/SSO Incharge of the Depot under
whose jurisdiction the Bus Station falls ;
the ASO/SO/SSO concerned will immediately make entry in the
Identity Card Register, prepare temporary Identity Card-cum-
Entry Passes and hand over the same to the AE/ATS/Supply
Officer on his representative under acknowledgement.
the AE/ATS/Supply Officer or his representative will handover
the temporary Identity Card-cum-Entry Passes to the Canteen
Contractor for issuing the same to the respective Canteen
employees.

)
i)
ii)
iii)
iv)
v)
vi)
The AE/ATS/Supply Officer will ensure that he collects
photographs, as indicated above, within stipulated time. The
said photographs will then be handed over/sent by the zonal
Welfare Officer to ASO/SO/SSO concerned.
The ASO/SO/SSO will send the photographs to Security Head
Office for preparing permanent Identity Card-cum-Entry Passes.
On receipt of permanent Identity Card-cum-Entry Passes the ASO/SO/SSO will note the
particulars in the I/Card Register and hand over/send the same to the Zonal Welfare Officer
concerned.
The AE/ATS/Supply Officer will hand over the permanent
I/Card-cum-Entry Passes to the Contractor and withdraw the
temporary I/Card-cum-Entry Passes.
The temporary I/Card-cum-Entry Passes so collected will be
handed over/sent to the ASO/SO/SSO by the AE/ATS/Supply
Officer.
The ASO/SO/SSO will note the date of receipt of
acknowledgement in the relevant column and the fact that the
temporary I/Card-cum-Entry Passes were received back in the
remarks column, in I/Card Register. He will then send
completed I/Card Record sheet to Head Office.
II - Requirements on Loss of I/Card-cum-Entry Pass :
The Zonal Officer will while handing over temporary/permanent I/Card-cum-Entry Pass to the
Canteen Contractor inform him that 'IN THE CASE OF LOSS OF ANY I/CARD-CUM-ENTRY
PASS THE CONTRACTOR SHOULD:
i) inform the ASO/SO/SSO immediately, orally as well as in writing.
ii)
iii)
iv)
have a complaint lodged with the Police and obtained a certificate from
them confirming that the complaint had been duly lodged with them.
will pay an amount of Rs.100/- per card lost as penalty / service charges
at Cash Department, H.O. after obtaining necessary D.L. from the Zonal
Welfare Officer.
will furnish to the Zonal Officer :
a)
b)
application for the issue of duplicate I/Card-cum-Entry Passes;
certificates from the Police;
1022

c)
d)
receipt for the payment of Rs.100/- or as the case may be.
two Passport size photograph/s of the employee/s concerned.
1023
On receipt of the information about the loss of I/Card-cum-Entry Pass the ASO/SO/SSO will
immediately prepare a duplicate temporary I/Card-cum-Entry Pass and hand over the same to the
Canteen Contractor.
On receipt of the documents mentioned above, the AE/ATS/Supply Officer will
handover/send the same to the ASO/SO/SSO concerned who in turn will send the same to Security
Head Officer for the issue of duplicate permanent I/Card-cum-Entry Pass - other procedure remains
the same.
III - Procedure on separation of Canteen employee :
When an employee leaves his service or when the service of any Canteen employees are terminated
by the Contractor he will immediately inform the ASO/SO/SSO. In such cases the Contractor should
ensure that the I/Card-cum-Entry Pass in invariably collect back from the said employee and send the
same to the AE/ATS/Supply Officer for returning the same to ASO/SO/SSO. Failure to collect back
and return the I/Card-cum-Entry Pass will be dealt with a payment of penalty of Rs. 50/-.
IV - Change over of Canteen Contractors :
Normally a new Canteen Contractor retains the old Canteen employees. In such cases, it is
not necessary to issue new I/Card-cum-Entry Pass. However, where new employees are recruited the
same procedure as above will be followed.
The ASO/SO/SSO will ensure that the I/Card-cum-Entry Passes of the Canteen Staff are
checked atleast once a month.
V - Laundrers/Barbers/Cobblers: same procedure will be applicable in their case too.
ARMED GUARDS :
17. Procedure and Precautions by Armed Guards while escorting Cash Vans.

1024
i) Before getting into the Van, the Armed Guards shall load their guns and ensure that the Safety
catches are on;
ii) While leaving the Cash Centre or Bank, one Armed Guard shall go first while the other shall
cover the person carrying cash;
iii) The leading Armed Guard shall be very careful. Any Motor Vehicle stationary in right with
men inside should be viewed with suspicion, same holds good when approaching any cash
centre/bank;
iv) The leading Armed Guard should scan the area around the Cash Van while approaching the
same to detect suspicious movements, if any, of any person or persons;
v) The leading Armed Guard should check if the driver is the same and if so his facial
impression;
vi) Only when satisfied the Armed Guards should allow the cash bearers to board the Van;
vii) One Armed Guard should occupy the seat beside the driver while the other should sit in the
rear with the cash bags and other employees;
viii) On the way, the Armed Guards should :
a) be on look out for faked accidents, bogus Police Officers and unexpected traffic diversions.
The doors and windows should remain closed and locked even while speaking to anyone
including Police Officers. In the latter case offer should be made to go to the nearest Police
Station instead of leaving the vehicle.
b) watch should be kept by the rear Armed Guard for vehicles following the cash van. In such
case it would be advisable to go to the nearest premises of the Undertaking or Police Station.
ix) When the Van stops at a place to remit cash, immediately after the Van stops, the Armed
Guard sitting in the front should get down and remain close to the rear door. Thereafter the
Armed Guard in the rear should open the rear door and the clerk and other employees carrying
the cash should alight. The employees carrying the cash will be flanked on either side by the
Armed Guard. The Armed Guards shall remain very alert and watchful till the time the cash is
remitted.
The Armed Guard sitting in the rear should se that the rear doors are properly locked and
secured from inside when the cashier had gone with the Armed Guard to remit the cash.
When the clerk and other employees after remitting the cash return they should be allowed to
enter the Van, by the Armed Guard present in the Van, after verifying their identity. The rear
door, shall thereafter be immediately secured by the Armed Guard.
x) While the Armed Guard in the front seat and the clerk leave the Van, the driver of the Van,
under no circumstances shall leave his seat, while the vehicle remains stationary, he shall not
leave the switch key on the dash-board.

1025
xi) While the Van is in motion, the driver and the Armed Guard in the front will keep watchful
eyes for any efforts by possible culprits to force the cash van to stop. A culprit might suddenly
swerve his vehicle and abruptly halt in front and arrange for a hold up. The Armed Guard in
the front seat shall get down and use necessary force to prevent such incidents, without
allowing the culprits to come too close since such proximity might give chance to the culprit
to throw chilly powder or use dagger etc., In such an eventually, the driver shall remove the
switch key from the dash board.
xii) In case of break down of the Van, the Armed Guard in the front shall get down from the Van
and take his position near the rear door with his back to the door;
xiii) Armed Guards escorting the Cash Van are empowered to exercise the right of private defence
to defend himself and/or others and to ensure the safety of cash entrusted to them for
escorting. They are thus legally permitted to use necessary force to defend themselves or the
cash of the Undertaking.
18. ARMED GUARD / SECURITY INSPECTOR /HAVALDAR -
COLABA/WADALA
1. He should personally be present in the morning when the arms and ammunition are to be
issued.
2. He should check the seals and satisfy that the same is/are in tact.
3. He should personally issue arms and ammunition and obtain certificate thereof in the relevant
register together with the confirmation that there was no damage whatsoever at the time of
issue of the same.
4. He should also certify in the charge register "Checked and found -
a) Seal/s in tact
b) Guns and Cartridges in tact. All charge OK"
Signature
Check No. Designation
Date
Time
5. If the Havaldar finds that the Seal/s is/are tempered with he should immediately inform the
Divisional Officer who would immediately reach the place and take necessary action.
i) The Havaldar should also be present in the evening at the Armoury till the last gun with ammunition is deposited.
ii) He should personally take charge of the arms and ammunition and himself certify that there
was no damage to either of them.
6. He should himself close the armoury and Seal it and certify in the Charge Register.

a) Guns Nos. deposited correctly
b) Cartridges Nos. deposited correctly
No damage to Guns and Ammunition. All charge correct armoury sealed correctly.
Signature : ______________
Ch.No. __________ Designation __________
Date _______ Time : _______
1026
7. If any damage is noticed, necessary note should be made in the relevant register together with
the particulars of the Armed Guard. Next day a report should be put up to CSVO through
Divisional Officer concerned.
In both the above cases if the SI/Havaldar is not present the next senior most Armed Guard
will perform the above duties.

19. Procedures - Challan
Receiving of material, supplied by contractors at the gate / undertaking’s premises / gate – procedure
thereof as regard to the challan.
The Undertaking’s material named by the
undertaking are being supply by the various
contractors / firms regularly in day to day
business of the undertaking.
The material such supplied are received by
mainly the Security & Vigilance Department at the
gate of every establishment / premises of the
undertaking.
At present, the material so reached at the gate, the contractors representative produced four copies of
challans. S/Guard on duty on verifying the details such as date, vehicle no., name of the supplier, description of
material, quantity mentioned, name of the buyer/user department etc. and then stamped the delivery challan,
making entry of serial no., check post and then signed having received the material
The copies of challan then handed over to the Contractor, when the
concerned representative of the department check the material as regard to
the quantity and quality and accept the material.
- S/Guard at no way is concerned with the quantity and quality of
the material so received
- S/Guard then make an entry in the Challan Register with all
details, indicating date, challan no., date of challan, Name of the
firm, description of material and quantity (as mentioned in the
challan)
- The stamp is put on the challans
BEST UNDERTAKING
SECURITY & VIGILANCE DEPT
Serial No.
Challan Entry
Signature
Date
The said work is carried mainly by the Assistant Security
Inspector / Security Inspector at the premises such as Kussara, K’way
Workshop, Wadala Bus Depot, Mumbai Central Depot, Backbay, Oshiwara
Bus Depot, where the material received in bulk, between 09.00 hrs and
17.00 hrs. In absence of the above security personnel, Security Guard /
Havaldar carried out the said work and to take note of the Material received at
office hours.
1027

- It is practice, that the Material Management Department’s representative
inform Security Department in advance of any material is likely to
received late / or after office hours, in case of the contractor’s express his
inability to reach in time. At that necessary arrangement is made by
posting security personnel, if required after issuing necessary instruction
in the matter.
- K’way Workshop
The two challan stamps, one for gate no. 1 (Vehicle ‘In’ ‘out’
gate) and Post No. 4 (main gate) are provided the said purpose.
- Kussara Depot
Material challans are registered at the gate by the Assistant
Security Inspector, indicating the details, such as Date, challan no., date of
challan, name of the firm, description of material and quantity.
The staff in the matter are instructed to ensure that the said
procedure is followed correctly vide Dept. Circular No. CSO/799/78 dtd
21.11.78.
It is to be borne in mind that in stamping the challan, the
Security & Vigilance Department do not undertake the responsibility for the
correctness of quantity or quality. The main purpose behind such a practice
is to confirm, whether the material is brought inside the Depot/Workshop by
the contractors.
The certificate in respect of quantity & quality of material will
be given by receiving department on the challans, as being done at present.
20. Procedure - Loading
a) Loading of Material :
Whenever lorry loads of material/stationary/tyres/cement/steel furniture is required to be taken out of the Depot/premises, the
SI/ASI/Havaldar and in their absence, S/Guard should be posted at the loading point to ensure that only the items mentioned in the Material Dispatch
Note/Material Movement Chart/List are loaded.
1028
The SI/ASI/Havaldar/S-Guard should accompany the vehicle till the Gate where the search of
employees accompanying should be taken by the gate S/Guard. He should also check up the Driver's
Cabin.
Items of furniture if loaded should be subjected to search by opening the drawers to ensure
that no material is concealed in IT.

) Loading of Scrap, rubbish in the lorry at Depots.
Follow the same procedure as above.
c) Loading of scrap at Scrap Yard.
1029
1. Registration No. of the vehicle brought by the merchants to be noted. Before weighing the
empty vehicle, it should be checked to ensure that nothing is kept inside for increasing the
weight.
2. Weighing of empty lorry - See that it is properly placed on the weighing platform. A slight
deviation of the tyres would make much difference. Ask the Driver/Cleaner/Labourers to get
down. No one should be inside the lorry. Weight of the lorry be taken in presence of all the
three departments representative i.e. Security, Audit and Stores. Entry of the weight to be
record in the Register.
3. Delivery Order should be checked with the Bid Sheet and Catalogue and compare the details
of the material, description and quantity. Authority, if any, to be verified. Signature of the
Purchaser to be tallied with that on the Bid-Sheet and receipts issued by the Auctioneer.
4 The material to be delivered is to be checked as per the description in the Delivery Order, Bid
Sheet and Catalogue.
5. While loading, any other material should not be allowed to be loaded alongwith the said
material.
6 Loading should not be allowed unless the 3 representatives are present. Since the materials are
sold on ‘AS IS WHERE IS BASIS’, the party should not be allowed to resort to picking and
sorting of materials. If picking and sorting is allowed, much time is wasted and there is a
possibility that after the stipulated weight is loaded, some quantity of low quality material will
remain in which the party may not be interested.
6. After loading the vehicle, the same should be taken on Weigh Bridge and weighed to ascertain
the exact quantity. While weighing the empty vehicle and also loaded vehicle neither the
purchaser nor his representative be allowed to enter the Weighing, Scale Room. The purchaser
may be allowed to read the scale from outside through the window. All other times, weighing
scale room must be closed and locked.
8. In case, excess quantity is loaded, the party should be asked to make the proportionate
payment on the spot.
9. When the loading is to be suspended, say during lunch recess, the vehicle should be brought
near the S/Guard at the gate/ chowkey. The purchaser and/or his labourers should not remain
at the site of material during this time.
10. While checking the Gate Pass/Material Dispatch Note, weight recorded thereon should be
tallied with the actual weight delivered. The patrolling S/Guard should keep a watch over the
movements of Contractor’s men in the scrap yard, to avoid any attempt of pilferage.
21. Trespass - Procedure - Bus Station, Open Plot:

When a private vehicle commits trespass at the Bus Station, it should be stopped by blowing
the whistle and gesturing the driver to stop the vehicle. The driver should then be asked to take back
the vehicle. If the driver does not stop the vehicle door refuses to comply with the request its number
and time should be noted. If there are two S/Guards on duty, one should proceed to the nearest
Police Station and lodge a Police complaint. If only one S/Guard is on duty he should inform the
Havaldar of the Division. The Havaldar should immediately proceed to the Bus Station and relieve
the S/Guard concerned to enable him to go and lodge complaint.
22. Unauthorized Driving in the Undertaking premises - Procedure.
1. stop him;
2. blow on whistle and call the other colleague;
3. make him alight;
4. take him to Starter's or Foreman’s Office as the case may be
5. question him in the presence of a Starter / Foreman
1030
6. detain him and give a message to the Havaldar and Divisional Officer if it is outside duty
hours.
The Havaldar or Officer on reaching the spot shall question the person closely and take down
his particulars. The person shall then be handed over to Police and submit reports.
If the bus is being taken away by a Bus Driver only (i.e. without conductor) the bus card of the bus should be checked. If there is no remark
of Starter/Inspector/Officer 'No Conductor' or for stabling, same procedure as above (from 1 to 6) should be followed. The Officer after noting downs
the particulars should take down his statement and submit his report.
23. Procedure - Keys.
Keys of various Departments/Sections are deposited with the staff at gates and duplicate are in the custody of the Department concerned. The
keys of the valuable Stores and Cash are also maintained by the Departments.
All keys normally deposited with the staff should be deposited in the Key Board. Each key
should have a tag indicating the Depot/Section and all such keys should be listed. One list should be
with the Divisional Officer and another pasted in the Key Register. The Divisional Officer's list
should be maintained in the Divisional Data Register. The serial number of the key should also be
mentioned on the tag.
The security staff should issue the keys only to authorized persons against their signature. The
keys should be deposited in the same manner. The details regarding time of drawing and returning of
the keys should be mentioned in the Key Register and particulars of such staff noted.
The columns would be :
1 2 3 4 5 6 7
Sr.
No.
Date Time of
drawing
No. of
keys
Name of the person
drawing the keys
Designation Check
No.

the keys
8 9 10 11 12 13 14
Depot/Sect. Signature Time of
depositing
the keys
Sign of
S/Guard
issuing
keys
Name of the
person depositing
the key
Designation Check
No.
15 16 17 18
Depot/Sect. Signature Signature of Watchman R e m a r k s
receiving the key
In case the key is not deposited at the close of work, immediate enquiries should be made by the Shift Incharge and submit a report to the
Divisional Officer.
The key of the Key-Board of Conductors lockers which is kept in key-board should be issue only to the Traffic Officers. If the key is not
deposited within 1/2 hour, immediate enquiries should be made and submit a report thereof.
24. Submission of Reports against Security staff - Procedure
If any member of the Security & Vigilance Dept is found committing the acts prohibited or
omitting to do the acts enjoined upon him, the following procedure shall be followed.
1) Complete enquiry shall be made on the spot to establish the fact that the person has committed
the breach of instructions / rules and regulations or indulged in any irregularity.
1031
2) In the case of Security Guard sleeping while on duty, articles in the vicinity as well as from his
person shall be removed to see the soundness of sleep.
3) His statement shall be recorded in the Post Diary. If he refuses to give the statement, the fact
shall be recorded in the Post diary.
4) Particulars of the witnesses shall be noted and their statement recorded immediately.
5) Acknowledgement for articles returned shall be obtained in the Post diary.
6) Brief remarks shall be noted in the Post diary and the same shall be suspended immediately.

7) Brief remarks shall also be noted in the Visit Book.
8) Report shall be submitted immediately on the same day or the following working day.
25. Submission of Reports against Employees of other department
1032
1. Complete particulars of the employee such as Name, Check No., Pay Sheet No, Designation,
Department, should be noted down duly verified from the Identity Card.
2. Date, Time and place should be specifically mentioned.
3. If vehicles are involved particulars thereof and particulars of Drivers should be noted.
4. Particulars of Witness should be immediately noted.
5. If the vehicle/s is/are involved in accident, particulars of injured persons and nature of injuries
as well as damage caused should be indicated.
6. The incident should be described in complete details.
7. If only one Department is involved, the report should be in triplicate and if two departments
are involved it should be in quadruplicate.
26. Format regarding Panchanama and Recording of statement
PUNCHAS-
PANCHANAMA – PROFORMA
1 Full Name Designation
Ch. No. P.S. No. Department :
Age : Address :
2 Full Name : Designation :
Ch. No. P.S. No. Department :
Age : Address :
We the above panchas were called by Shri ______________________
Designation _______________ at _____________ hours __________ at _______
We saw that -

Before me :
Signature : _________________
Date and Time : ____________
Recording of Statement :
1033
The Panchnama concluded at ______________________ hours
Statement of Shri _____________________________________________
Signature (1) ____________________________
Date and Time ____________________________
Designation ______________________ Ch. No. ____________ P.S. No. _____
Department : _____________________
I, Shri __________________________________ Designation ___________
(Ch. No./P.S. No.) _____________________ Department _________________
have to state as under :
I am working in the Undertaking since ___________ years.
Today, i.e. ______________ I reported for duty at ___________ hours
and carried out __________________ duties.

I have nothing further to state.
The above has been read over and explained to me in _________ and I sign it as correct
The above statement was recorded and read over and explained in my
presence.
Before me :
Signature & Witness : ____________________________________
1034
Signature : _______________________
Designation : _______________________
Check No. _______________________
Date and Time _______________________
Signature of Officer____________ Designation ______________ Date _______
1. Attendance
OFFICE PROCEDURE
The attendance of the administrative staff/officers is subject to control by the Time keeping /
Audit Department. Heads of the Department or Branches should also keep a check over the staff
working under them.
2. Office Hours
As per Service Regulations 3.1 to 3.1.3 09.00 hrs to 17.00 hrs
3. Time Cards
Refer Standing Orders 8 and 11 – A manually handled Electronic Time clock are provided.
4. Penalty for late attendance
1. Refer Standing Order 14
2. Refer Standing Order 20 (g)
5. Giving information to outsiders :
Any party seeking information orally or in writing regarding policy, procedure, forms etc.
should always be directed to the Asst. General Manager (Personnel) / Chief Personnel Officer.
6. Communicating with the members of the Municipal Corporation :
No Officer or other employee is permitted to influence the members of the Corporation or its
committee ( vide Rule No. 6 of the Municipal Servants Rules & Office Order.)

7. Enrolment as members of Political Associations :
No Officer or servant is allowed to take part in any political movements
( vide Municipal Servants Conduct Rule No. 33 A.)
8. Missing Papers :
1035
a. When any papers are found missing, an immediate report should be made in writing to the
Departmental Head concerned. The Section In-Charge should see that this is done as soon as
the loss comes to his notice, but this does not detract from the responsibility of persons losing
the papers, to make immediate report.
b. Simultaneously with the report, a Circular letter in the form of flow copy should be sent to
each department to find out whether the paper has, by any chance, been received in their
Department.
9. Taking Papers home :
a. Clerks are prohibited from taking office papers to their residence except with the specific
sanction in writing of the Departmental Head.
b. Permission should only be granted in case of very special urgency / emergency work.
10 Administrative Staff / Officers Conference
A meeting of such staff once in a month is called by CSVO/ Dy CSVO(Sr) or as &
when needed.
11 Co-ordination of Administrative Activities -
Sr Asst. / Office Assistant of the department co-ordinate such activities related to the
administration work such as Establishment, Purchase, General, through the Supervisors /
Clerks / Officers
12. Correspondence :
a. Submission of papers to the G.M. and Officers
The papers must be put up in Noting side and Correspondence side of the Pink or Green files
in order and numbered as 1/N or 1/C resp.
b Correspondence File :
Officers and Heads of Departments should give a signed acknowledgement for the files
requisitioned by them which will be handed back on the files being returned to the
Correspondence Department.
c. Method of writing Office Notes :
All notes should be written, as far as possible in the third person, and on the Minute Forms or
on plain paper, the margin being left blank for the record of orders by Officer who has finally

1036
to dispose of the case. Only the note should be submitted on each case requiring decision or
orders. Repetition of facts and arguments should be avoided. Only short comments by the
Officers should be made in the margin of the Office Notes; longer notes should invariably be
written in continuation of Office Notes. Enquiries and instructions between the Heads of
Departments and his Clerks should be made and issued on separate slip of papers. These
papers may not form part of the papers and should be detached before the latter are submitted
for orders. If by any chance, an important enquiry is started on such a slip it should be posted
on to a note sheet ands all further noting be carried on the proper form.
d. All notes should be broken up into numbered paragraphs (under appropriate headings if
possible). It may be presumed that the paper under consideration will be read by the Officer to
whom it is submitted and that no para-phrase or reproduction of verbatim extracts of it are
necessary in the notes. A precise of its contents need be made, only when the paper is of great
length ands complexity.
In some cases perusal of the paper under consideration will be sufficient ands nothing is
required beyond suggestion for action.
To facilitate the rapid disposal of cases and specially urgent cases, personal discussion
between the Officers and Clerks should be freely resorted to. A draft letter or (telegram as the
case may be) should be prepared at any stage of a case, if it appears that the consideration and
disposal of the case would be facilitated by submitting it in the form of a draft. It is not
essential that notes be written in all cases, as there may be a case that by its intrinsic nature or
by the habit of the Officer can only be dealt with adequately by the Officer. In such cases
papers should be submitted immediately for orders. The Department dealing with an office
note should see that there is at least one blank page attached on which Officer can record his
remarks.
Remarks on letters prohibited. Remarks should not, as a rule, be written on inward letters
except such as are required for permanent record thereon and such paper must not be defaced
by notes or enquiries from clerks or heads of Departments. The order to 'put up papers' 'to
file', 'make up case' or any other short direction, may, however, be entered in them under
initials of the head of the Department, but other directions to clerks should not be written on
the original document. A separate slip should be attached with the needed directions or other
remarks.
Queries by the General Manager or other Officers on any inward letter, etc. must be ensured
by the Head of the Department concerned within three days of the receipt of the letter in his
Department. If a complete reply cannot be given within that time, the letter must nevertheless
be put up to the Officer who asked the question with an explanation of the cause of delay.
e. Drafts and outward letters :
The Head of Departments is not required himself to draft every case but should satisfy himself
that the drafting of his subordinates is accurate and complete. All letters, cases, etc. must pass
through the Heads of Department who will initial all the notes and drafts written by Staff /
Officers.
Method of drafting :

1037
i) Draft should be divided into paragraphs which should be numbered, a fresh paragraph being
begun for every new statement or fresh argument. The tendency to use unduly long sentences
should be resisted. A draft should be complete, clear and brief.
ii) A draft should be written in temperate language and courteously worded. The use of all
colloquialisms and abbreviations should be avoided.
iii) Indiscriminate scribbling on the margins of drafts should be avoided. If it be necessary to
revise a draft to any extent, it is better to rewrite the paragraph on the new blank page than to
write between the lines.
iv) When a letter is a reply or bears direct reference to a letter received the draft reply should
commence with the expression 'with reference to your letter' or 'in reply to your letter'.
v) When a letter is in continuation series of correspondence, the last of which was received
from the persons to be addressed the phrase 'with reference to the correspondence ending with
letter' should as a rule, be employed. On the other hand, if the last letter was once issued by
this office, the phrase 'in continuation of this office (or my) letter' is proper and should be
used.
vi) Figures and references should, as far as possible, be embodied in the text and not relegated
to appendices or to the margins.
f. Dating initials :
Officers and Staff should invariably date their initials on all that they initial.
g. Correspondence - Procedure :
To facilitate easy reference and quick disposal of papers Officers and Heads of Departments
should state their designations below their initials or signatures in all routine correspondence.
All Officers initialing or signing papers should indicate dates of doing so, inclusive of the
year. (G.M.'s Circular No.GM/29581/67-68 dated 19.07.68).
h. Signing of papers :
i) No fair copy should be put up to G.M. for sigfnature unless the draft for the same has
previously been approved by him.
ii) Fair copies of drafts that are approved by the G.M. should not be put up for his signature,
unless.
i. it is statutorily or by rule required to be signed by him;
j. it is a matter of great importance. In all other cases, the
fair copy (of a draft approved by GM) should have typed below

1038
it ;' (Sd/-)' and any Officer may sign the fair copy below this
and above the typed heading 'For General Manager'.
I - System of recording correspondence :
For all important correspondence following procedure should be adopted :
i) Noting papers should be filed on the left side of the file and additional papers and
correspondence papers on each subject will be placed on right side of the file.
Each page of the Noting papers and the Correspondence papers file will be numbered with odd
numbers in pencil land on no account papers should be detached either from the
Notings/Correspondence side (like-wise 1/N, 3/N, 5/N, or 1/C, 3/C, 5/C).
All papers whether in the note file or in the correspondence file must be punched to the left
hand top corner and a tag put through the hole so punched.
Pins must not be used to hold papers.
References to pages in the note file or Correspondence File will be indicated in the note briefly
by saying 'see page n.f. 'or' 'see page c.f.' respectively.
Both incoming and outgoing correspondence whether they are tenders, contracts or the like
should be placed in the Correspondence side. The note file should show from time to time
what correspondence has been received or sent out.
All papers relating to a particular subject should be in one file.
All papers should be filed chronologically.
It is the initials of the Depot or office that should be used for numbering.
The number of outside references in all outgoing Correspondence should be quoted.
All paragraphs should be numbered. Flags and paper slips are like-wise unnecessary when
pages in nf. and cf. are serially numbered.
Linking of files :
The files (compilation) in certain cases may have to be submitted alongwith certain cases as a
reference, in such cases, the Correspondence File to be linked should be placed below and the
necessary reference be made in the note file of the original case about the linked file.

A note be left in the Office about the linked file so as not to loose sight of it.
BOMB THREAT – SPECIFIC DUTIES
1039
1. No visitors be allowed entry in the Undertaking’s premises during the evening and night shifts.
During day time visitors will be allowed in only after giving them an Entry Pass, which will be
issued by the Security & Vigilance Department.
2. The entry pass will contain details, such as Name of the visitor, Time of his entry, business he
has with particular officer, Name of the Officer to whom the visitors want to see etc. Whilst
leaving the premises of the Undertaking the visitor will have to obtain the signature of the
officer to whom he had seen and the officer should note down departure time of the visitors.
Their entry pass will have to be deposited at the gate whilst going out.
3. Necessary information should be given to the Security Officer, Senior Officers and No.100 to
be dialed to summon the Police.
4. The Fire Fighting Equipments should be kept ready for action if required.
5. S/Guard posted at the road side worksites chowkey should ensure that no unauthorised person
visits worksites. They should keep vigil on the material stored and the cables laid but not
covered
6. Every bus/vehicle should be checked to see whether any unclaimed material is lying in it at the
gate before it enters the depot.
7. The Security staff should note down the Bus No., Vehicle No., with timings in the Post Diary,
after thorough check
8. Security Staff are instructed to check I/Cards of all the Officers and Staff Members strictly at
the entrance gate of the depot/premises.
9. No person should be allowed to enter in the depot premises after 18.00 hrs. except the
employees with proper I/Cards. Outsiders should not be allowed without valid reasons.
10. Activities of the Suppliers/Contractor’s labourers entering in
the depot premises with goods/vehicles should be watched
closely. They should not be allowed to move around freely in
the depot, except the place of their work.
11. The Officers of the Security and Vigilance Department should
pay surprise visits to depot premises to ensure that the
instructions are being followed strictly & staff is alert.

1040
12. The S/Guard should patrol the Bus station / Receiving Station
extensively
13 Beggars, vagabonds etc should not be allowed into the
premises
14 Private Vehicles should not be allowed to park in front of the gate of the Undertaking’s premises.
PRECAUTIONS TO BE TAKEN IN CASE OF UNCLAIMED ARTICLE
FOUND---
1. If unclaimed canvass/rexine/plastic hand bag containing cylindrical metallic body or
aluminum tin containing heavy material, should not be touched/handled/tilted/rolled or drifted.
a. If black/blue or white smoke is seen emanating from any object no one should go close to it..
Splinters can injure/kill persons within the radius of 50' to 100'.
b. No such object should be submerged in water or water be thrown on it.
c. If such object is found in a closed space, doors/windows should be immediately opened to
reduce the impact of explosion and avoid risk of human life and heavy damage to property.
d. If such object is seen with any wires attached to it, the wires should not be touched.
e. There is a possibility of such a device being concealed in cheese, cake, biscuit tin, bags or
brief-case or suit-case is not ruled out. Therefore, such unequal looking objects should not be
touched. If possible such objects be guarded with sand bags surrounding so as to reduce the
dimension of impact.
f. Sand bags are to be kept around the object, to minimize the effect
2 . Any vehicle parked for a longer time/remaining unclaimed amounts to potential danger.
Hence, it is necessary to be on a look out for unmanned cars/scooters etc.
ACTION – BOMB THREAT MESSAGES
CONTINGENCY PLAN --
1)
2)
3)
4)
Designate Co-ordinator
Designate command post - specify controlling Authority Place.
Earmark Evacuation Plan
Earmark Evacuation Signal

5)
6)
7)
8)
Keep ready bomb threat Procedure Form
Liaison with Security Agencies – Police, Bomb Disposal Squad
Detail media spokesman - Public Relation Officer
Control routes to enable Security Agencies to reach the site of bomb.
EVACUATION
1)
2)
3)
4)
5)
6)
7)
8)
9)
10)
Walk out quietly
Go to the holding area i.e. safe place earmarked.
Follow instructions from Guides/Volunteers authorised
Open doors and windows
Carry your personal belongings
Do not leave holding area unless told to.
Help ladies, children and old people
Cut out power supply and gas supply
Do not obstruct Security Agencies
Do not spread rumour.
SEARCH PROCEDURE
1)
2)
3)
4)
5)
6)
7)
Never use more searches
Use maximum two searchers per room
Never assume that there is only one device
Clearly mark areas of searches
Give rest after every 15 mts. (avoid mental fatigue)
Do not touch or handle suspected articles without equipment.
Trust nothing.
1041

PASS ON INFORMATION TO THE FOLLOWING
1
2.
3.
4.
5.
6.
7.
9.
10.
General Manager/Chairman
Chief Security and Vigilance Officer
Addl. General Manager
Traffic Control
Police
Fire Brigade
Medical Officer
Bomb Disposal Squad
Dog Squad
ATTENTION WHILE ATTENDING TELEPHONE
1.
2.
3.
4.
5.
6.
7.
8.
A -
B -
Ensure you always obtain the following information from the bomber.
Who is calling?
Where is the bomb placed?
When is the bomb set to go?
How do you get rid of it?
What does it look like?
What kind of a bomb is it?
Where are you calling from?
Why are you doing this?/ intention.
Simultaneously also observe and note :
Callers voice :
slow, excited, disguise, laughter broken, normal, fmiliar, distinct rapid, loud, crying, nasal, deep sincere.
Back-ground noise :
Street, Airport, P.A. System, Factory, Station, Office, Booth, Poultry,
Market.
1042

Search Priorities :
Start from External area - Tiles, lift, underneath stair-case.
Stages of Search :
Stage 1 - Ground to Hip
Stage 2 - Hip to eye level
Stage 3 - Eyes to ceiling
What you must look during search to locate suspected Explosive device :
A - Recently disturbed area
B - Saw dust, trick dust and wood chips
C - Greasy papers and wrappings
D - Out of place objects
E - Disturbed carpets
F - Tinfoils (Silver paper)
G - Partially open doors, windows and drawers
H - Fresh cement plasters
I - Loose Electrical fittings
J - Electrical Wire pieces
K - Adhesive tape pieces
L - Disturbed vegetation
M - Scratched or new paint
N - Dry Battery
1043

DOs AND DON'Ts ON IDENTIFICATION OF EXPLOSIVE ARTICLES :
DOs
1.
2.
3.
4.
5.
DON'Ts
1.
2.
4.
5.
6.
7.
Evacuate people to safe area.
Barricade suspected objects by sand bag-double the height of suspicious
object without leaving any space around the object.
Open doors and windows
Switch-off lights, fans, A.C.'s and Cooking Gas
Call for Security Agencies.
Do not touch or remove
Do not submerge in water
Do not bring the object inside a built up area
Do not tilt or roll
Do not cut wires or strings
Do not cut or pierce or puncture
BOMB - SPECIFIC INSTRUCTIONS ISSUED TO SECURITY
STAFF POSTED AT
At the Depots :
1044
1. Every bus/vehicle should be checked whether any unclaimed material is lying in it at the gate
before it enters in the Depots.
2. Note down the bus/vehicle No. with timings in the Post Diary.
3. I/Cards of all Officers and Staff members should be checked strictly at the entrance gate of the
depot.

1045
4. No person be allowed to enter the depot premises after 18.00 hrs. except the employees with
proper I/Cards. Outsiders should not be allowed without valid reason.
5. No one should be allowed to sit or sleep in the parked buses.
6. Activities of the Suppliers/Contractors labourer entering the depot premises with
goods/vehicles should be watched closely. They should not be allowed to move about freely
in the depot except the place of their work.
7. Officers of the Security and Vigilance Department should pay surprise visits to depot
premises to ensure that the instructions are being followed and Security Staff is alert.
At
Receiving
Stations
1.
S/Gu
ard posted at
the
Receiving
Stations
should look
at the gate
from inside.
2.
At the Bus Station :
Whe
n
someo
ne
gives
bell or
knocks
the
1
2.
3.
4.
5.
6.
1
2.
S/Guard should patrol extensively in the Bus Station premises
Beggars, vagabonds etc. should not be allowed in the premises
Buses stabled at the Bus Station should be checked to ensure that no
suspicious material is left behind in the bus.
No one should be allowed to sit in the bus parked at the Bus Station before
arrival of the Bus Crew.
Keep watch on the dust-bins kept in the Bus Stations. Any person moving
suspiciously in the area should be questioned immediately.
Ensure that no suspicious material or object is kept on the premises of Bus
Station.
At Worksites :
To ensure that no unauthorised person visits the worksite chowkey.
To keep vigil on the material stored and the cables laid but not covered by
earth.
door of the Receiving Station, S/Guard should see through peep hole, land after ascertaining
the identity of the person, he should be allowed to enter in the premises after checking the
I/Card. All the Officers/Supervisory staff visiting the Receiving Station after 17.30 hrs.
should sign in the visit Register.
3. Ensure that no thaily or hand-bag or any other object is left behind in Receiving Station by any
one.
4. Unfamiliar person should not be allowed in the Receiving Station

STRIKE/BANDH - SPECIFIC DUTIES
I - Action/ precaution before Strike/Bandh :
1046
When the Strike/Bandh is threatened, all Officers should
contact Head Office for further instructions.
The Dy. CSVO(Sr.) should prepare posting sheet of Officers in consultation with CSVO and
release the same.
The Dy. CSVO(Sr.) should arrange to review position as regards jeeps to ensure that all the
jeeps are fitted with weld mesh and allocate as under :
STAFF :
Precautionary measures at Bus Depots :
1. When any suspicious material or object is found in the incoming but
entering in the depot, bus should be detained outside the gate. No one should
be allowed to touch the object. It may be ensured that the bus is parked away
from the people and other vehicles.
2. Inform Security Officer/Traffic Control and Dial 100 No. to summon
Police.
3. Fire Fighting equipments be kept ready for action, if required.
4. Inform Bomb Disposal Squad with the consultation of Police Authority.
1. Head Office 2) Dadar
i) The Officers should attend parade of Security Staff in all the three shifts and remind the staff
that it is their primary duty to safeguard the properties of the Undertaking and as such their
presence on Strike/Bandh day is a must.

They should be warned that no leave will be granted under any circumstances --
ii) They should be informed that -
1047
a) they are required to report for duty at their normal place of posting and perform duty in full
uniform.
b) they will be permitted to sleep on the premises of their posting if they wish to do so.
c) the postponement of the Weekly Offs of the staff can be done within permissible period. Such
of the staff should be informed in writing and acknowledgement obtained, thereat.
Security and Safety Measures :
The Officers should check :
i) all the gates to ensure swift operation in case of emergency.
ii) torches to see whether the same are serviceable, so that effective patrolling can be done at
night.
iii) all the keys held in the custody of Security Dept. and ensure that the same are properly tagged
so that correct keys are issued to the depts. concerned.
iv) the staff should get acquainted with the Fire Fighting Extinguishers and refresh their memory
about type and location, as also make themselves conversant with the location of main
switches.
Liaison with Police :--
Letters addressed to Sr. Inspectors of Police sent by Head
Office should be delivered at the respective Police Stations and
acknowledgement obtained on the Office copies which should be
filed carefully.
Enquiries should also be made about the Police Bandobast to be provided at the
depot/premises and probable time when the same would be available including Armed Police for
Workmen Special Buses, Fault Lorries, Break down vans etc, as the case may be.
Administrative work :
1. stock of forms used for reporting attendance of staff/police bandobast etc. should be checked
so that reports can be sent in proper forms.
2. Shift and category-wise statements should be kept ready.

1048
3. Liaison with DEMR/AE Telephones be established and defects, if any, in the telephones
installed at Security Offices be got attended to so as to ensure effective communication.
Security Bandobast :
i. the Officers should report for duty at 22.00 hrs. in full uniform and inform the Security Officer
at Traffic Control at Wadala and Security Control at Head Office immediately. The officers at
the Depots will communicate development/ incidents to the Security Officer posted at Traffic
Control.
ii. the Officer at Traffic Control will communicate development/incidents to the Security
Control/CSVO at Head Office.
iii. staff in mufti should be detailed for patrolling duty to prevent sabotage.
iv. the Officers should remain at the Staff Passage Gate at least half an hour before the
commencement of night shift to ensure that no employee, who wishes to report for duty, is
intimidated by the Strikers/Union Workers. If needed, Police help be sought and Loyal
Workers should be given all assistance to enable them to join duty.
II- Action on Commencement of Strike/Bandh :
1. The Officers should check whether Police Bandobast has arrived at proper time. In case the
same has not arrived they should contact Police Station concerned and also inform Security
Officer at Traffic Control.
2. on arrival of Police Bandobast the Officer should note the time of arrival and arrange to post
them at the gate/vulnerable places, making suitable seating arrangements for Police personnel.
3. Necessary entries should be made in the Officers Visit Register noting individual rank, belt
number and location of posting.
4. strength of Police personnel should be communicated to the Officer posted at Security
Control.
III - Action during Strike
1. No one should be allowed to loiter in the premises.
2. Persons known to be on strike/active members of the Union which has given the call for
bandh/strike should not be allowed entry into the premises except when they wish to see
Engineering/Traffic Officer.
3. In such cases the Officer should accompany the persons concerned and remain with them till
he/they leave the premises.

1049
4. The Officer should remain at the Staff Passage Gate at least 1/2 hour prior to the
commencement of shift of Administrative/ Engineering/Supply/Security staff to ensure that
staff wishing to join duty are not intimidated by Strikers/Union workers
5. Officers should pay frequent visits to other gates.
6. They should take round of various depts. to ensure smooth working of these depts.
7. During the night, patrolling of depot yard should be intensified by posting staff in mufti to
eliminate the possibility of sabotage. In fact the Officers themselves should take rounds of the
depot yard.
8. Officers posted at Colaba and Kingsway workshop should get the outer doors of the Canteen
closed to so that no unauthorised persons/Strikers gain entry. They staff on duty should be
allowed entry through inner doors.
9. As far as possible all events should be logged and important events communicated to Security
Control at the earliest possible time.
10. They should also log messages received/visits of VIP's/ Senior Police Officers/Police Van.
11. They should maintain the record of hourly turn-out from turning out time to 10.00 hrs
indicating the schedule turnout per hour.
12. No information should be given to outsiders. Those who seek any information should be
asked to contact Public Relations Dept./H.O.
13. They should remain in touch with Security Control every after 2 hours though out
Bandh/Strike period.
14. While giving position/communicating important information, the Officers should be as brief as
possible, so as to allow other officers to give the information from their depot without delay.
15. They should make minimum use of phone, so that they can be contacted immediately for
communicating urgent messages/orders from Security Control/CSVO.
16. No Officer should leave depot/premises unless he is required to render help to other depts. in
emergency situations occurring at places other than depots such as Bus Stations, Parking plots,
Cash Collection Centres, etc.
17. Officers should report off only after receiving the instructions from Security
Control/H.O./C.S.V.O.
IV - Action after Strike/Bandh :
The Officers should submit the under mentioned reports on
the following day without fail;

a. Log of events.
b. Shift/Category-wise attendance of Security Staff with summary.
c. Details of Police Bandobast.
FIRE FIGHTING SECTION
1050
In every Industry, the protection against fire is of paramount importance. It is, therefore, the duty of every
employee to be continuously alert and active in the fire protection programme. Like-wise, it is each employee’s
responsibility to assist as a party, to this programme in combating fires when they do occur.
Fire Protection : Fire protection can be studied in three phases :-
i) PREVENTION :
The first and the foremost important phase of fire protection is ‘Fire Prevention’.
If fire is prevented by taking pre cautionary measures, no other steps are necessary.
ii) PROTECTION (CONTROL) :
The Second phase is ‘Fire Protection’, which is called ‘Fire Control’ and it directed
at keeping fires from – spreading - by removing material from the site ( fuel) & isolating the area.
iii) EXTINGUISH :
Phase 3 is extinguishing fire and is effected after the fire has been controlled by
using proper extinguisher in time.
Prevention of fire : To prevent fire, advise should :
1)
2)
3)
Not to smoke on the premises of the Undertaking(Smoking is strictly
prohibited in the premises of the Undertaking )
Switch off motors when not in use;
Not to throw around cotton waste after using them to clean oil, diesel,

4)
5)
6)
petrol, etc.
Not to carry out welding operations where oil spilled on the ground or in the vicinity where oil is stored in
open drums/tanks;
Not to keep the vehicles engines on when the petrol/diesel is being
decanted in the vehicle tanks or from the oil tanks to the underground
tanks;
Not try to set right the defects in the electric switches/switch boards
unless authorised to do so.
The Security Staff should enforce the above preventions strictly and report against the
defaulters.
Fire Control :
To
Extinguish
the fire :
the
When fire is noticed, the employees;
On
occurre
1)
2)
3)
nce of fire, the employees present on the premises should :
1)
2)
3)
4)
5)
6)
should not get panic;
should remove the combustible materials lying in the vicinity of fire;
should close the doors and windows and cut off the supply of air;
1051
switch off lights and fans preferably main switch should be switched off.
inform the S/Guard at the post in the vicinity immediately
decide as to what type of fire it is;
also decide whether the fire is likely to spread at speed and if so, inform
the Fire Brigade immediately;
proper Fire Extinguisher should be used to put off particular types of
fire;
In case of fire in the oil, only Foam Type Fire Extinguisher should be
used; SAT/Water Type Fire Extinguisher should not be used, as the fire
cannot be put off by Water Type Fire Extinguisher and it is likely that
the water jet from the extinguisher may disperse burning oil which may
set other combustible articles on fire and fire will spread around.;
If the fire is in the electric wiring or in the electric installation, main
switch should be immediately ‘switched off’ and DCP or CO2 type Fire
Extinguisher should be used. Use of any other type of Fire Extinguishers
containing water is likely to conduct electric current to the persons

I. Fire Fighting Equipments – Installation and Maintenance of portable First-Aid Fire
Appliances.
A Terminology - Definitions
1. Fire Bucket :
A bucket containing water or sand.
2. Fire Extinguishers : Water type (Soda Acid) : (SAT)
1052
An extinguisher from which water is expelled by the chemical action of an acid in conjunction
with an alkali solution.
3. Fire Extinguisher : Foam Type : (FT)
An extinguisher from which foam is expelled by a chemical reaction.
4. Fire Extinguisher : Carbon Dioxide Type : (CO2 )
An extinguisher from which Carbon Dioxide Gas is released under its own pressure;
5. Fire Extinguisher : Dry Powder Type : ( DCP)
An extinguisher from which powder is ejected by pressure generated by the release of
compressed Gas;
6. Fire Extinguisher : Water : (CO2)
An extinguisher from which water is expelled by the pressure
generated due to release of compressed CO2
B - Appliances :
7. Fire Bucket :
7)
Fire buckets shall conform to IS : 726 - 1956 specification for Mild Steel Buckets for general
use and for fire fighting purpose.
8. Fire Extinguishers :
operating the fire extinguisher, resulting in fatal injuries/death
In the case of Major, Fire Police & Fire Brigade is to be summoned
immediately.
.
The Fire Extinguishers shall conform to the relevant Indian Standard Specifications as
indicated below :

i) Portable Chemic al Fire Extinguisher - IS : 933-1959
(Foam Type);
ii) Portable Chemical Fire Extinguisher - IS : 934-1960
(Soda Acid Type)
iii) Portable Fire Extinguisher Carbon - IS : 2171-1962
Dry Powder Type;
iv) Portable Fire Extinguisher, Carbon - IS : 2878
v) Portable Fire Extinguisher, Water CO2 - IS :
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9. None of the appliances referred above are useful to combat large fire, as all of them are
essentially ‘first-aid’ fire fighting appliances. Nevertheless, they are very valuable if used
promptly and efficiently in the initial stages of a fire. In addition to the value of their
portability, the most important feature of these hand appliances is their immediate availability
for use by one person, or at the most, a very small crew. The usefulness of these appliances is
limited as it is entirely dependent upon the presence of persons having knowledge to operate
them. Further more, their capacity is also limited and their operational value largely depends
upon the initial charge being sufficient to overcome and confine the fire. The capacity of such
appliances shall be commensurate with the risk they are intended to cover.
10. Since a variety of shapes and/or methods of operations of fire extinguishers have at times led
to confusion and as failure to operate the extinguisher properly in the first instance results in
failure to quench the fire, it is recommended that extinguishers installed in any one building or
single occupancy shall all be similar in shape and appearance and shall have the same method
of operation as far as possible. This will also simplify the training of a large number of
workers in the effective and efficient use of extinguishers.
C - Number and size of Appliances :
11. The number and size of portable fire appliances required for any particular premises shall be
determined taking into consideration the severity of incipient fire anticipated, rapidity with
which a fire may spread, intensity of heat that may be developed, accessibility to the fire and
portable appliances, special features of the building construction and nature of occupancy,
single or mixed.
12. The required number of portable fire appliances may be determined by providing any single
suitable type of appliance or a combination of two or more types.
D - Selection of sites :
13. When selecting sites for fire appliances, due consideration shall be given to the nature of risk
to be covered. Appliances shall be placed in conspicuous positions and shall be readily
accessible for immediate use in all parts of the occupancy. It shall always be borne in mind
while selecting sites that first-aid fire appliances are intended only for use on incipient fires,
and their value may be negligible if the fire is extinguished or brought under control in the
early stages.

1054
14. Generally, portable appliances shall be placed as near as possible to exist or stair landing.
Wherever possible, advantages shall be taken of normal routes of escape by placing appliances
in positions where they shall readily seen by persons following the natural impulse to get out
of danger. It is not advisable to place extinguishers at the ends of rooms, remote from exists
unless they are necessary to cover a particular hazard there.
15. A framed plan showing the location of fire fighting appliances, means of access and other
useful information shall be displayed at suitable places.
E - Selection of Fire Appliances :
16 Various types of fire appliances specified here are of value but all are not equally effective on
all kinds of fire. For this reason, the nature of contents of a building, the processes carried out
therein and the types of fire which may occur shall be taken into consideration while selecting
fire appliances.
F - Classification of Fires :
17 For all practical purposes, fire can be classified under the following heads:
a) Class 'A' Fires : Fires in ordinary combustible materials such as wood, paper, textiles, etc.
where the cooling effect of water is essential for extinguishing the fire.
b) Class 'B' Fires : Fires in flammable liquids like oils, solvents, petroleum products, varnishes,
paints, etc. where a blanketing effect is essential.
c) Class 'C' Fires : Fires involving gaseous substances under pressure where it is necessary to
dilute the burning gas at a very fast rate with an inert gas or powder.
d) Class 'D' Fires : Fires involving metals like magnesium, aluminium, zinc, potassium, etc.
where the burning metal is reactive to water and which require special extinguishing media or
techniques.
e) Class 'E' Fires : Fires involving electrical equipment where the electrical non-conductivity of
the extinguishing media is of first importance.
G - Suitability of Portable Appliances :
18. The types of extinguishers mentioned against each class of fire below are generally most
suited. As a further guide, the suitability of each type of extinguisher for different classes of
fires is shown in Appendix. It may, however, be noted that this is only for guidance and does
not cover special cases.
a) For Class 'A' Fires : Fire Appliances expelling water
b) For Class 'B' Fires : Fire Appliances discharging foam, carbon dioxide or dry powder.
c) For Class 'C' Fires : Fire Appliances discharging dry powder or carbon dioxide.

1055
d) For Class 'D' Fires : Fire Appliances discharging carbon dioxide or dry powder. In most
cases where the electrical equipment is de-energised , extinguishers suitable for use on Class
'A' or 'B' fires may also be employed effectively.
e) For Class 'E' Fires : Fire Appliances discharging carbon dioxide or dry powder.
WARNING : Carbon Dioxide Extinguisher to some extent create problems
of health hazard if used in congested places.
H. Routine maintenance, inspection and testing of various
types of Fire Extinguishers
1. A – Soda Acid Type / Water CO2 Extinguishers :
a. Routine Maintenance
Clean the extinguishers superficially; polish the painted portion with a little
colourless wax polish, polish the brass parts with metal polish, polish the
chromium plated parts with silver polish, check the nozzle outlet and vent holes
in the threaded portion of the cap for clogging, and check that the plunger is in
fully extended position and it is clean.
b. Quarterly Inspection:
The fire fighting staff shall inspect the extinguishers and carry out necessary adjustments once
in three months as follows :
1] Unscrew the cap and check that the cap washer is soft and intact and that the vent holes are
clear of dirt, metal polish or any other foreign matter.
2] Check that the plunger is working properly and is neither too loose nor too tight. Remove
defects, if any, by changing washer, cleaning vent holes by wire, by tightening or loosening
the gland nut on top of the cap through which the plunger passes and by changing the gland
packing, as necessary.
3] Grease the threads of the cap and plunger rod lightly and wipe clean.
4] Withdraw the cage, take out the acid bottle and see if it is intact. Examine the bottle very
carefully for hair cracks. Keep a bucket full of clean water handy while this is being done so
that in case the bottle is leaking or breaks, hands could be immediately washed to prevent
personal injury.

1056
5] Check the washer on the neck of the cage and see that the spring at the bottom of the cage is
working properly. Change the washer if necessary. If the acid bottle is broken or has
developed even hair cracks, reacharge the extinguisher with a fresh refill after cleaning it
thoroughly.
6] Check the nozzle and see that it is not clogged; clean, if necessary.
7] Stir the solution in the extinguisher with a clean dry stick; top up with clean fresh water
(adding anti-freeze if necessary) if the level has gone down below the solution level mark. Do
not pour the solution into any receptacle for stirring.
8] Replace the cage with the acid bottle in it, withdraw the plunger from the cap to its fullest
extent and screw down the cap on the extinguisher, making the joint as near gas-tight as
possible by using the spanner.
9] Clean and polish externally as indicated above.
c. Annual Test :
As directed by CSVO/SO(FF), the annual test shall be
carried out after one year from the date of last refilling by actually
operating the extinguisher. No relaxation shall be permitted in this
time limit. The test shall be carried out as follows :
Operate the extinguisher and check that it projects a jet
to a distance of not less than 8 m. at least for 60 seconds. Clean
the extinguisher thoroughly after test and examine its interior for
rust or corrosion.
Subject rust or corroded extinguishers to a pressure test even if they are not due for it
and even if their performance is otherwise satisfactory. Recharge the extinguisher from a fresh charge
after checking the cap, nozzle as in quarterly inspection; clean and polish externally as laid down
above.
On the completion of the annual inspection, necessary entries shall be made in the Fire
Extinguisher Register and the date of last refilling on the extinguisher changed.
d. Pressure Test:
NOTES: The protection caps for nozzle and plunger shall always be
replaced on the nozzle and plunger after quarterly inspection.
When directed by CSVO/SO(FF) the fire extinguishers shall be sent for pressure testing.

B. Fire Extinguishers - Foam Type :
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The routine maintenance, inspection and testing shall be
carried out in accordance with the following requirements :
a. Routine Maintenance :
Same as for Soda Acid Type Fire Extinguishers as in the case of Foam type Fire
Extinguishers.
b. Quarterly Inspection :
Once in three months, the extinguishers shall be inspected and necessary adjustments carried
out as follows :
Unscrew cap and check that the cap washer is soft and intact and the vent holes in the threaded
portion of the cap and the plunger disc are clear. Also, check the plunger rod for proper working so
that it is neither too loose nor too tight. Adjust tightness, if any, in the same way as in case of Soda
Acid Type Extinguishers.
Withdraw the inner container, unscrew its top portion, examine the mica disc and stir the
solutions in the inner and outer containers with separate clean and dry sticks. Top up with clean and
fresh water as necessary. Do not use the same stick for stirring both solutions and do not pour the
solutions into any receptacle for stirring. Insert the mica disc in the recess in the top portion of the
inner container and screw on the top portion to the inner container.
Replace the inner container gently and screw on the cap tightly after ensuring that the plunger is
fully withdrawn.
Clean and polish externally as for Soda Acid Type Fire Extinguishers.
On completion of the inspection, necessary entries shall be made in the Fire Extinguisher
Register and the date of last inspection on the extinguisher changed.
NOTES : The caps for nozzle and plunger shall always be
c. Annual Test :
replaced after quarterly inspection.
i) As directed by CSVO/SO(FF) the annual test shall be carried out after one year from the date
of last refilling by actually operating the extinguisher. No relaxation shall be permitted in this time
limit. The test shall be carried out as follows:

1058
Pour out the powder and check to ensure that no granulation or checking has occurred. Change
powder if granulation or caking has occurred. Replace inner shall. Fit cartridge to the cartridge
holder and screw on the cap tightly. Replace safety clip on cap.
Check the trigger nozzle for clogging and clean if necessary. Clean and polish externally.
On completion of the inspection, necessary entries shall be made in the extinguisher register
and the date of last inspection on the extinguisher changed.
ii) As directed by CSVO/SO(FF)/ASO(FF) the extinguishers of this type on charge shall be
tested every year. The test shall be carried out by actually operating the extinguisher and watching for
satisfactory performance specified below :
Capacity of
Extinguisher
Kg.
5
Minimum
duration of
effective
discharge
Seconds
15
Maximum period
for 90%
discharge of the
charge
Seconds
15
Range of throw of
jet
M.
3.5 to 5.5
Advantage shall be taken of this test to give practice in operating them to the staff employed in
the premises where the extinguishers selected for test are located.
The extinguishers shall be polished externally.
On completion of the test, necessary entries shall be made in the Fire Fighting Register and the
date of last inspection on the extinguisher changed.
d) Pressure Test :
As directed by CSVO/SO(FF) this test shall be carried out once in five years in the manner
described earlier except that these extinguishers are to be tested at a pressure of 31.5 kg./cm. 2.
Before recharging, the extinguishers shall be bone dry. After the test the extinguishers shall be
cleaned and polished externally.
On completion of the test, necessary entries ahall be made in the Fire Extinguisher Register
and the date of last pressure test changed.
CIVIL DEFENCE :
Civil Defence is the measure adopted by the Civilian Population in order to minimize the loss of people,
property and industrial production before/during and after the war and also to minimize the effects of enemy action
and to undertake rehabilitation of the victims. This is achieved through boosting of morale of the people.

1059
In India Civil Defence Department was established on 24.10.1941. In 1968 Civil Defence Act was passed
by the Parliament after incorporating various measures realized through the experience of 27 years of working. The
present organization is based on Civil Defence Act 1968, which was made applicable to whole India w.e.f.
10.07.1968. Under this act, Civil Defence Rules 1968 and Civil Defence Regulations 1968 were framed.
The Civil Defence is voluntary Force in which any able-bodied person above the age of 18 years is eligible
for membership.
Brihan-Mumbai has total area of 603 sq. K.Mtrs and population of more than 10 millions. Considering this,
Brihan Mumbai is divided into 4 areas, 33 divisions and 660 Warden Posts. The Brihan-Mumbai has also 33 Subcontrols,
which controls 33 depots. In addition, six depots are established on the out-skirts of the City where services
from outside the city are assembled.
The main purpose of Civil Defence :
a) The reduction of loss of life and property.
b) Ensuring the continuance of the working of all essential services such as Transport, Electricity,
Water, Gas, Telephone etc.
c) Keeping up the morale of the people.
The services of Civil Defence Corps be utilized in case of man made as well as natural
calamities / disasters.
The objective of enemy Air-raids is to cripple the Industrial production of essential goods,
war-material etc and to starve the fighting forces from getting essential supplies. As the BEST
Undertaking is playing an important role in providing transport and electric supply to the citizens of
Mumbai, therefore, with the approval of Director of Civil Defence, Government of Maharashtra, a
Civil Defence unit has been formed in the Undertaking and designated as Vital Installation Civil
Defence - Unit No. 51.
The following Civil Defence activities are being conducted in the BEST
Undertaking
I) The plan of Civil Defence Unit of BEST Undertaking has been prepared and already
submitted to the Director of Civil Defence, Government of Maharashtra.
II) In the year 1977, the first batch of Officers/staff of Civil Defence Basic Training Course was conducted
in the Undertaking. Since then, the following training courses are being conducted regularly at our
Security Training Centre at Bandra Depot, where training is imparted to the Staff/Officers of the
Undertaking by the Civil Defence Corps, having Civil Defence Staff College at Dhobi Talao, Mumbai
for the benefit of Volunteers/ Units/ Offices viz.

1] Basic Training Course
2] First Aid Training Course
3] Control & Communication Course
4] Fire Fighting Course
5] Warden Course
6] Nuclear Biological Chemical Warfare Orientation Course
7] Disaster Management Course.
8] Rescue Operation Course
9] Unexploded Bomb (UXB) Course
10] Disaster Management Course
Till the date (i.e. 01.05.2005) we have trained about 3000 Staff/Officers of the Undertaking.
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We also organise Civil Defence ‘Mock-Drill’ Exercise with the assistance of Civil Defence
Organization in order to create general awareness amongst the employees of the Undertaking.
These various courses are conducted for the benefit and to create general awareness amongst
the officers / staff of various department viz Traffic, Engineering, Electric Supply and other
administrative departments of the Undertaking. The officers and staff of Security & Vigilance Dept.
are also deputed to Civil Defence Staff College to undergo training in Fire Fighting and Instructor
courses.
III) Civil Defence Control Room Exercise is held on 1 st Sunday of every month at Regional Civil
Defence Control Centre. (RCDCC), Old Secretariat Annex, M.G. Road, Opp Museum. Being
Vital Installation, the representative of Electric Supply and Traffic Department are deputed to
attend the same.
IV) Regular meetings of all the Executive Controllers/ Representatives of vital installations, Civil
Defence Unit is being arranged by the Addl Controller of Civil Defence at Civil Defence Staff
College and is being attended regularly by us.
V) As per the advice of Civil Defence Authority, every year on 1 st March, we celebrate ‘World Civil Defence
Day’ in the BEST Undertaking and take rededication oath. In order to celebrate, World Civil Defence Day,
the banners / posters of Civil Defence are displayed at our Bus Depots/ Workshops and other premises of
the Undertaking to make publicity and create general awareness among the officers/ staff of the
Undertaking.

Definition:
DISASTER MANAGEMENT
The Concise Oxford Dictionary defines Disaster as ‘’ a sudden or great misfortune, a calamity’’.
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Webster’s Dictionary defines Disaster as ‘’a sudden calamitous event producing great material
damage, loss and distress’’.
Disaster is also defined as an event, natural or manmade, sudden or progressive, which
impacts with such severity that the affected community has to respond by taking exceptional
measures.
Disaster Management is defined as, applied science, which seeks, by the systematic observation of
disasters, to improve measures relating to prevention, mitigation, preparedness, emergency response
and recovery.
Classification of Disaster :
1. Disaster can be classified as natural or manmade.
i] Natural Disasters : These include,

a. Earthquakes
b. Floods
c. Cyclones
d. Landslides
e. Tsunamis
f. Famine or Drought
g. Volcanoes, etc.
ii] Manmade: These include,
Phases of a Disaster:
a. Fires
b. Conventional Wars
c. Biological Wars
d. Chemical Wars
e. Nuclear Wars
f. Communal Riots
g. Bomb Blasts, etc.
Many specialists in disaster Management have consistently made efforts to classify the time periods of a disaster. The standard classification
used includes the following phases:
a. Pre- Disaster
b. Warning
c. Emergency
d. Rehabilitation
e. Recovery
f. Reconstruction
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These phases are ordinarily used by agencies to describe actions and activities. They are
artificial and can be easily exaggerated.
After most disaster, three phases can be identified accordingly to what actually happens in the
affected community. These include:
a. The Emergency phase
b. The Transitional phase (or Rehabilitation phase)
c. The Reconstruction phase.

1063
The Emergency phase is characterised by taking actions that are necessary to save lives. They
include and rescue, first - aid, emergency medical assistance, restoration of emergency
communication and transportation networks, and in some cases, evacuation from areas still vulnerable
to further disaster. Other actions taken during the emergency phase include initial disaster assessment
and emergency repairs to critical facilities.
In the Transitional phase, people return to work, permanent repairs of infrastructure and
damaged buildings is undertaken, and other actions necessary to help the community return to
normalcy, in the earliest possible ti9me, are taken. This phase coincides with the period in which
emotional recovery normally occurs. This period is the most difficult for the victims.
During this time, depression may set in as people finally realize the full extent of losses.
Limited outside intervention during this phase can be of great assistance in helping victims to recover.
Assistance in the form of cash or credit, activities that create jobs and constructive projects are among
the more appropriate types of aid.
The Reconstruction phase is characterised by the physical recovery of the community and the
physical environment. During this period reconstruct houses and other buildings, repair roads and
other community facilities and agriculture returns to normal. The time span is very difficult to define.
It may start fairly early, even during the recovery period and may last for many years. The
reconstruction of houses in particular is an activity that takes many years to complete.
1) Natural Disaster :
TYPES OF DISASTERS
It is observed that Natural Disaster are 2/% , however man made disaster are 98 %. In case of
Natural Disaster, earth- quake, volcano, flood, cyclone, toofan, draught, landslide & epidermises etc .
are the measure events.
In case of earth-quake, effects are very much severe. The Koyana earthquake in Maharashtra,
which was occurred in 1967 was more severe than 1993 at Killari. The earthquake of Bhuj in the year
2001 was also very severe causing severe loss to property and human life.
2) Manmade Disaster :
1) It is due to Religion, Caste, War in which ego is hurt and communal riots occurs.
2) Bomb Blast- due to terrorist attack
3) Accident- 98% accidents occur due to human errors.
4) Disaster Cycles ---

EARTHQUAKE
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PRECAUTIONS TO BE TAKEN IN CASE OF
EARTHQUAKES
DISASTER CAN STRIKE ANYTIME, ANYWHERE
Magnitude of the damage to the human life and property in the earthquake, which has taken
place in the morning of 26 th January 2001 at Bhuj, Ahmedabad, Surat, Kutch etc. and other places of
Gujrat state, is unimaginable. The effect of earthquake was also felt in various states of India. The
technology for predicting Earthquake and providing advance warning to the people still does not exist.
Effects of earthquake :
Before Earthquake
1) Persons trapped under debris
2) Injured
3) Death
4) Road Twisted
5) Building collapsed
6) Communication disruption
7) Aerodrum damage
8) Transport system gets paralised.
* Lean about its causes and effects. Speak about them in a calm and composed manner.
* Plan and practice evacuation.
* Talk to your children about earthquakes what to do, if they are at home, at School, if
the earthquake separates your family.

1065
* Keep name, address and telephone numbers of nearest relatives, friends, doctors,
dispensary, hospital, fire brigade, Police as well as Civil Defence Authorities, Home
Guards etc. with you.
* Remind your family to rely on emergency authorities for guidance. Broadcast reports
on radio and television will have instructions.
* Share your emergency plan with neighbours.
* Keep, in a handy place, a torch and portable transistor radio.
* Arrange your house in such a way that it is possible to move more easily, keeping
corridors clear of furniture and toys.
* Place heavy or bulky objects on the floor or on the lowest shelves.
* Attach shelves, gas cylinders, vases and flowerpots to the walls of your home.
* Make sure that each member of your family knows how to shut off the utilities like
gas, electricity and water. Do not shut off the gas unless there is a leak or a fire. If the
gas is turned off, don’t turn it on again; that must be done by a qualified technician.
* Danger points lie near windows, mirrors, under any objects that can fall the kitchen
where the stove, freezer or contents of cupboards may move violently and doorways,
the shaking may slam the door on you.
* Safety will be ensured under heavy tables or desks, inside corridors, corners of rooms
or archways.
* Overhead lighting fixtures should be properly anchored.
During the Earthquake:
* Remain calm, think through the consequences of any action you place to take, try to
calm and reassure others.
* If you are inside in your home or inside a building or auditorium, do not rush to the
doors or exit. The doors may slam on your fingers if you are in a doorway.
* Avoid areas near windows.
Do not use the lifts. If you are in a lift when an earthquake happens, press all floor
buttons and get out when you can. High rise residents will hear fire alarms go off and
electricity may fail.
* Keep well away from windows, mirrors, chimneys.
* If in danger get under a table, desk or bed in a corner away from the window.

1066
* If you are in the Street, walk towards an open place, in a clam and composed manner.
Do not run and do not wander round the streets. Keep away from buildings, especially
old and tall building, electricity wires, slopes and walls which are liable to collapse.
* If you are driving, stop the vehicle away from buildings, bridges, walls slopes,
electricity wires and cables and stay in the vehicles.
* If you are in a yard outside your home, stay there and get clear of building and wires
that could fall on you. Do not go outside where you may be hit by falling debrispavements
next to tall building are particularly dangerous.
* If you are in a crowded public place, take cover and watch that you do not get
trampled. In Shopping Centres, take cover in the nearest store and keep away from
windows, neon signs and display shelves of heavy objects.
* Remain in a protected place until the shaking stops. Anticipate after shocks; they may
occur soon after the first quake.
After the Earthquake :
* Check your home for structural damage and other hazards.
* Check yourself and other nearby for injuries and administer first aid quickly and
carefully. Do not attempt to move seriously injured persons unless they are in
immediate danger of further injury.
* Keep calm, switch on the transistor, radio, television and obey any instructions you
hear on radio / television.
* Expect aftershocks and be prepared.
* Turn off water, gas and electricity.
* Do not smoke and do not light matches or use a cigarette lighter. Do not turn on
switches. There may be leaks or short-circuits.
* Use a torch.
* If there is a fire, try to put it out. If you can not, call the fire brigade.
* Immediately clean up any inflammable products that may have spilled (alcohol, paint
etc).
* If you know that people have been buried, tell the rescue teams. Do not rush and do not
worsen the situation of injured persons or your own situation.
* Avoid places where are loose electric wires and do not touch any metallic object in
contact with them.
* Wear sturdy shoes if there is debris, particularly broken glass.

* Do not flush toilets if you suspect that nearby sewer lines are broken.
1067
* Do not drink from open containers without having examined and filtered it through a
sieve, a filter or an ordinary clean cloth.
* Avoid sea line because of the threat of large waves.
* Do not use your telephone, expect in an extreme (life threatening) emergency.
* Stay at least 10 meters from downed power lines.
* If your home is badly damaged you will have to leave it. Collect water containers, food
and ordinary and special medicines (for persons with heart complaints, diabetes etc).
* Do not re-enter badly damaged buildings and do not go near structures.
* Do not walk around the streets. Keep clear of the streets to enable rescue vehicles to
pass.
What should we do at the time of Disaster Relief Work ?
F -First Response
I -Identity of causes of disaster
R -Rescue the trapped
S -Salvage the property
T -Transportation and Traffic
A -Arrangement of Relief Camp.
I -Incident Control
D -Disposal of dead body.
It can be easily remembered by the word ‘First Aid’
I.C.O. -- Incident Control Officer.
He should be trained in all respect. He is responsible for controlling incident.
One cannot prevent disaster but we can reduce the risk by arranging Public Awareness
Campaign, taking safety measures and giving training to the people by arranging workshops at
Corporate bodies, Government, Semi-Government Organisation, local bodies and to the students at
School / college level.
Due to recent damage caused to the coastal states of India in the month of December, 2004 by
Tsunami tidal waves, the Government has taken serious note of this incident and the Ministry of
Home affairs, Government of India alongwith the World Bank is taking up ‘National Cyclone Risk
Mitigation Project’ in 13 coastal states including the state of Maharashtra

Disaster Management Cycle
Disaster
Social Awareness Emergency
Education Training Search rescue
Preparedness Relief
Mitigation Rehabilitation
Development Recovery
Reconstruction
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During the emergency and National calamities, we cannot entirely depend upon outside
agencies for help. To minimize the sufferings and effect upon the personnel and property of the
Undertaking and to continue the Traffic operation / uninterrupted electric supply for the island city of
Mumbai in co-ordination with Civil Defence Authority of Government of Maharashtra, employees of
the undertaking are trained regularly at our Security Training Centre at Bandra. Recently, non-
Government organization, viz Aniruddha Academy of Disaster Management is imparting training to
the Officers/ staff of the Undertaking, regarding Disaster Management Training in professional
manner.
To deal with the Natural and Man-made calamities, the undertaking is having its own Civil
Defence Plan. Further to this, the undertaking has prepared concise operative Disaster Management
plan for the BEST Undertaking and the same has been submitted to Government of Maharashtra and
BMC. In the said plan, the main functions / duties of the Department / officers to be adopted at the
site of Emergency are given.
The BMC has started a Disaster Management help line having Telephone No. 108.

POLICE
BMC
ABBREVIATIONS
CP Commissioner of Police
DCP Deputy Commissioner of police
ACP Assistant Commissioner of Police
Sr PI Senior Inspector of police
PI Police Insppector
SI Sub Inspector
ASI Assistant Sub Inspector
IPC Indian Penal Code
BDDS Bomb Detection & Disposal Squad
BMC Brihan Mumbai Municipal Corporation
MC Municipal Commissioner
Addl MC Additional Municipal Commissioner
MCA Municipal Chief Auditor
BEST UNDERTAKING
Adm Administration
GM General Manager
Addl.G.M. Additional General Manager
DGM(ES) Deputy General Manager (Electric Supply)
DGM(TO) Deputy General Manager(Traffic Operation)
DGM(TE) Deputy General Manager(Transportation Engineering
AGM(S) Assistant General Manager (Supply)
AGM(TO) Assistant General Manager(Traffic Operation)
AGM(TE) Assistant General Manager (Transportation
Engineering)
AGM(P) Assistant General Manager (Personnel)
AGM(L) Assistant General Manager (Legal)
AGM( C) Assistant General Manager (Civil)
AGM(MM) Assistant General Manager (Material Management)
AGM(A) Assistant General Manager(Audit)
CAO & FA Chief Accounts Officer & Financial Adviser
Dy.CAO Deputy Chief Accounts Officer
ASST.CAO Assistant Chief Accounts Officer
CIA Chief Internal Auditor
IA Internal Auditor
CA Chief Accountant
DIA Deputy Internal Auditor
CSVO Chief Security And Vigilance Officer
Dy.CSVO(Sr) Deputy Chief Security And Vigilance Officer (Senior)
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Dy.CSVO Deputy Chief Security And Vigilance Officer
Dy .CSO Deputy Chief Security Officer
Dy .CVO Deputy Chief Vigilance Officer
S.S.O. Senior Security Officer
S.V.O. Senior Vigilance Officer
SO Security Officer
VO Vigilance Officer
A.S.O. Assistant Security Officer
A.V.O. Assistant Vigilance Officer
EDPM Electronic Data Processing Manager
STPP Superintendent Ticket Printing Press
CPO Chief Personnel Officer
SPO Senior personnel officer
PO Personnel Officer
APO Assistant Personnel Officer
AO Administrative Officer
CTM(N) Chief Traffic Manager (North)
CTM(S) Chief Traffic Manager (South)
TM(S) Traffic Manager (South)
TM(N) Traffic Manager (North)
TM(WS) Traffic Manager (Western Sub)
TS Traffic Superintendent
ATS Assistant Traffic Superintendent
STO Senior Traffic Officer
TO Traffic Officer
ATO Assistant Traffic Officer
SCS Superintendent Consumer(South)
SCN Superintendent Consumer (North)
SCs Superintendent Cash
CED(S) Chief Engineer Development (South)
CED(N) Chief Engineer Development (North)
DECS Divisional Engineer Commercial South
DECN Divisional Engineer Commercial North
DEMN Divisional Engineer Maintenance North
DEMCS Divisional Engineer Manitenance Central South
DEMCN Divisional Engineer Maintenance Central North
DESL Divisional Engineer Street Lighting
DEEN Divisional Engineer Erection North
CAS Consumer Advisory & Services
AOC Administrative Officer Civil
CEC Chief Engineer Civil
DEES Divisional Engineer Erection South
CET (OP) Chief Engineer Transportation (Operation)
CET(W) Chief Engineer Transportation (Workshop)
SECY Secretary
O.S.CORR. Office Superintendent Correspondence
Sr.STK Senior Superintendent Time Keeping
1071

STK Superintendent Time Keeping
OSPF Office Superintendent Provident Fund
AOPF Administrative Officer Provident Fund
BO Budget Officer
SR.AOS Senior Administrative Officer Supply
SR.AOT Senior Administrative Officer Traffic
SR AOTE Senior Administrative Officer Transportation
Engineering
SUPDT. Superintendent
CE Chief Engineer
AE Assistant Engineer
Dy ENGR. Deputy Engineer
S.S.A. Senior Stipendiary Apprentice
DEEA Divisional Engineer Energy Audit
Sr.STC Senior Superintendent Ticket and Cash
ATC Assistant Ticket And Cash
XEN(BES) Executive Engineer Building Eastern Suburbs
XEN(BWS) Executive Engineer Building Western Suburbs
DEPL Divisional Engineer Planning
DETIE Divisional Engineer Training and Industrial
Engineering
DEMR Divisional Engineer Meters and Relays
DECO Divisional Engineer Constructions
DESL(MANIS) Divisional Engineers Street Lighting ( Maintenance )
DESL(CO) Divisional Engineer Street Lighting (Construction)
DEPRO Divisional Engineer Project
OA Office Assistant
STC Superintendent Ticket and Cash
ACO Accident Claim Officer
Sr ASST. Senior Assistant
PA Personal Assistant
EOT Establishment Officer (Transport)
LO Labour Officer
CWO Chief Welfare Officer
WO Welfare Officer
PRO Public Relation officer
CMO Chief Medical Officer
MO Medical Officer
CMM Chief Material Manger
CLA Chief Legal Advisor
LA Legal Advisor
S & V Security & Vigilance Department
SI Security Inspector
ASI Assistant Security Inspector
HAVL Havaldar
S / G Security Guard
A/G Armed Guard
CC Court case /Court Clerk
CCR Central Cash Room
1072

CL Casual leave
PL Privilege Leave
SL Sick Leave
CR Crime Report
C/S Charge sheet
CO2 Carbon Dioxide
DCP Dry Chemical Powder
D/E Departmental Enquiry
DFA Draft for approval
DIV Division
D/ NOTE Dispatch Note
DO Depot Officer
DR Driver / Doctor
FF Fire Fighting
FIR First Information Report
FT Foam Type
I/C Identity Card
K/WAY K’way
MC Medical Certificate
O/C Office copy
SAT Soda Acid Type
S B Sand bucket
SO Standing Order
SR Service Regulation / Staff Record
S/Yd Scrap Yard
ICO Incident Control Officer
T & C Ticket & Cash
PCO Public Call Office
U/R Union Representative
O & M Operation & Maintenance
EN Erection North
ES Erection South
INDIAN PENAL CODE OF THE RIGHT OF PRIVATE DEFENCE
96. Nothing is an offence which is done in the exercise of the right of private defence.
97. Every person has a right, subject to the restrictions contained in Section 99, to defend –
1073
98. When an act, which would otherwise be a certain offence, is not that offence, by reason of the
youth, the want of maturity of understanding, the unsoundness of mind or the intoxication of the

1074
person doing that act, or by reason of any misconception on the part of that person, every person has
the same right of private defence against that act which he would have if the act were that offence.
99. There is no right of private defence against an act which does not reasonably cause the
apprehension of death or of grievous hurt, if done, or attempted to be done, by a public servant acting
in good faith under colour of his office, though that act may not be strictly justifiable by law.
There is no right of private defence against an act which does not reasonably cause the
apprehension of death or of grievous hurt, if done, or attempted to be done, by a public servant acting
in good faith under colour of his office, though that direction may not be strictly justifiable by law.
There is no right of private defence in cases in which there is time to have recourse to the
protection of the public authorities.
The right of private defence in no case extends to the inflicting of more harm than it is
necessary to inflict for the purpose of defence
100. The right of private defence of the body extends, under the restrictions mentioned in the last
preceding section to the voluntary causing of death or of any other harm to the assailant if the offence
which occasions the exercise of the right to be of any of the descriptions hereinafter enumerated
namely : -
I. Such an assault as may reasonably cause the apprehension that death will otherwise be the
consequence of such assault.
II. Such an assault as may reasonably cause the apprehension that grievous hurt will
otherwise be the consequence of such assault.
III. An assault with the intention of committing rape :
IV. An assault with the intention of gratifying unnatural lust
V. An assault with the intention of kidnapping or abducting
VI. An assault with the intention of wrongfully confining a person, under circumstances which
may reasonably cause him to apprehend that he will be unable to have recourse to the
public authorities for his release.
101. If the offence be not of any of the descriptions enumerated in the last preceding section, the
right of private defence of the body does not extend to the voluntary causing of death to the assailant,
but does extend, under the restrictions mentioned in Section 99, to the voluntary causing to the
assailant of any harm other than death.
102. The right of private defence of the body commences as soon as a reasonable apprehension of
danger to the body arises from an attempt or threat to commit the offence though the offence may not
have been committed; and it continues as long as such apprehension of danger to the body continues.
103. The right of private defence of property extends, under the restrictions mentioned in Section
99, to the voluntary causing of death or of any other harm to the wrong-doer, if the offence, the

1075
committing of which, or the attempting to commit which, occasions the exercise of the right, be an
offence of any of the descriptions hereinafter enumerated, namely :
I] Robbery
II] House-breaking by night;
III] Mischief by fire committed on any building, tent or vessel, which building, tent or vessel
is used as a human dwelling, or as a place for the custody of property.
IV] Theft, mischief, or house-trespass, under such circumstances as may reasonably cause
apprehension that death or grievous hurt will be the consequence, if such right of private defence is
not exercised.
104. If the offence, the committing of which, or the attempting to commit which, occasions the
exercise of the right of private defence, be theft, mischief, or criminal trespass, not of any of the
descriptions enumerated in the last preceding section, that right does not extend to the voluntary
causing of death, but does extend, subject to the restrictions mentioned in section 99, to the voluntary
causing to the wrong-doer of any harm other than death.
105. The right of private defence of property commences when a reasonable apprehension of
danger to the property commences.
The right of private defence of property against theft continues till the offender has effected
his retreat with the property or either the assistance of the public authorities is obtained, or the
property has been recovered.
The right of private defence of property against robbery continues as long as the offender
causes or attempts to cause to any person death or hurt or wrongful restraint or as long as the fear of
instant death or of instant hurt or of instant personal restraint continues.
The right of private defence of property against criminal trespass or mischief continues as long
as the offender continues in the commission of criminal trespass or mischief.
The right of private defence of property against house-breaking by night continues as long as
the house-trespass which has been begun by such house-breaking continues.
106. If in the exercise of the right of private defence against an assault which reasonably causes the
apprehension of death, the defender be so situated that he cannot effectually exercise that right
without risk of harm to an innocent person, his right of private defence extends to the running of that
risk.

CASH MANUAL
MANUAL ORGANIZATION CHART
SUPDT.CASH ( A-4 GRADE )
| | |
Dy.Supdt. (S) (I) Dy.Supdt. (S) ( II) Dy.Supdt. (N)
(A/GX Grade ) (A/GX Grade ) ( A/GX Grade )
| | |
-------------------------- -------------------------- |
ASCs (I) ASCs (E) ASCs ( R & P ) |
(A/GX (A/GX ( A/GIX Grade ) |
Grade ) Grade ) |
| | |
OAI OAP OAR OA (N)
(A/GVIII Grade) (A/GVIII Grade) ( A/GVIII Grade) (A/GVIII Grade )
No. of Officers/Staff
P.S.
No.of Posts
Supdt. 1
Dy. Supdt. 3
Asst.Supdt 3
OA 4
Supervisor 16
Clerk/Typists 32
Others 15
I denotes Investment
E denotes Establishment
R & P denotes Receipts & Payments
R denotes Receipt
P denotes Payment
1076

SR.NO. SECTION PAGE NO.
{ FROM – TO }
1 Establishment 1 - 11
2 Salary 12 – 27
3 Receiving 28 – 69
4 Payment 70 – 86
5 Investment 87 - 125
SR.NO. SECTION PAGE NO.
{ FROM – TO }
1 Receipt & Payment 126 - 152
1077

CASH DEPARTMENT
Cash Department consists of following sections :-
1. Receiving Section
2. Payment Section
3. Investment Section
4. Salary Section
5. Establishment Section
1078
Every Section is manned by sectional Head who looks after the
functioning of their sections.
Establishment Section
The working of Establishment Section is as follows: -
The Establishment Section carries out the duties/work of Establishment
of the Cash Department.
2) Structure:
Assistant Superintendent in Grade A/GIX is the sectional head of this
Section who works under direct supervision of Superintendent Cash and
Dy.Supdt.Cash I. He is assisted with Supervisor and Clerk/Typist.
3) Duties & Function:

1079
1. To supervise the working of the Supervisor, Clerk/Typist, Record
Keeper, Jamadars and Sepoys.
2. To look after the departmental Establishment work and to put up various
proposals as directed by Superintendent Cash and Dy.Superintendent
Cash I.
3. To keep daily attendance/leave record of Officers/Staff, make acting
arrangement in consultation with SCs/Dy.SCs when Officers proceed on
long leave.
4. To keep updated position of the departmental inventory.
5. To submit periodical reports to the Management on the schedule dates.
6. To prepare variation for additional / deletion posts in Establishment
Schedule as directed by Supdt.Cash.
7. To frame annual departmental Budget pertaining to Revenue/Capital
Expenditure.
8. To submit quarterly on roll position report pertaining to
SC/ST/DT/NT/OBC/SBC to Personnel Department BC Cell.
9. To look after transfer/promotions of the Officers/Staff and take
necessary action regarding intimation to various concerned departments.
10. To submit annual Administration Report of the Department.

1080
11. To look after the monthly servicing of the various office equipment's,
tools, machinery.
12. To put up monthly Absentee Memo of 'A' & 'B' Grade Officers to Audit
Department.
13. To look after monthly G.M.'s Remittance.
14. To send various statements regarding overtime/meal allowance for Bank
duty staff.
15. To submit monthly performance/attendance reports to Personnel
Department of the Commercial Trade Apprentices as and when posted in
the Department.
16. To submit annual confidential reports of the 'A' & 'B' Grade Officers to
the Personal Department once in a year.
17. To indent various stationery items required for the Department from
Materials Management/EDP Department.
18. To look after the imprest cash transactions of the Department.
19. To maintain Service Record files of Officers/Staff.
20. To maintain various important circulars/guidelines etc. received from
Management/various Departments.

1081
21. To circulate various important circulars/guidelines received from the
Administration/various Departments among the Officers/Staff for their
notings and implementation.
22. To keep the departmental seniority list of various categories and submit
to the personnel department as and when required.
23. To look after the scholarship applications and to submit the same to the
welfare Department.
24. To put-up the proposals of Deputation/Seminars as and when directed
by CAO & FA/Sudpt.Cash and to prepare the bills regarding deputation
fee and deputation allowance as the case may be.
25. To make arrangement for Resographing/Xeroxing of departmental
circulars .
26. To prepare various bills regarding medial reimbursement, purchase of
books, office materials etc. through imprest cash.
27. To keep liaison with Building Department, Telephone Department and
Welfare Department in connection with the incidental complaints of
electricity, office equipments, cleanliness of the Department.
28. To issue uniform clothes/ monsoon apparels to Jamadars/Sepoys as per
their date of issue.
29. To arrange for Departmental function for superannuated staff.

1082
30. Follow up of various matters with other Departments over
telephone/personal visits/sending reminders and by arranging various
meetings.
31. To look after the maintenance of Record Room with the help of Record
Keeper and to guide him regarding preparation/submission/scrapping
of various files/vouchers as per the schedule programme every year.
32. To look after issue/renewals/cancellation of Bus Passes /Bus Tokens of
Officers/Staff as and when due for renewals.
33. To look after the various actions with regards to the retirement of
Officers/Staff of the Department i.e. issue retirement intimation letter six
months prior to the retirement, three months in advance to fill up
vacancy and submit the same to the Personnel Department to arrange for
the Bus Pass to the retiree, issue service termination/superannuation slip,
follow up final dues bill of the retiree etc..
34. To scrutinize various forms/applications submitted by Officers/Staff for
LTA/Encashment, PF refundable/Non-refundable Loan, Housing
subsidiary, BEST Employees Co.Op.Credit Society Loan, Consumers
Co.Op.Credit Society Loan, medical reimbursement, application of
Officers/Staff and their family, monetary assistance of Rs. 100/- for
purchase of Books/Note Books for school going children from Std. 1 st to

1083
12 th once in a year, to prepare advice of festival advance and forward
the same to EDP Department for payment.
35. To issue usual salary certificate to the staff/officers on their request
forward their application for NOC for issue of passport/renewal of
passport/foreign visit/ certificate to the Personnel Department.
36. To look after the work related to disciplinary action against the staff of
Cash Department.
37. To forward departmental transfer application forms of Staff/Officers to
Personnel Department.
38. To issue duplicate Identity Card Cum Bus Token as and when the
applications received from the staff for loss of the same.
39. To maintain MCA register and update it when the replies are sent to
them.
40. To submit annual requirement of BEST Diaries/Complimentary Diaries
and distribute the same according to the requirement approved by
Sudpt.Cash.
41. Tto look after overall house keeping of the department in consultatin
with the Sudpt.Cash.
42. Asst.Sudpt.Cash (Establishment) will also help to Sudpt.Cash
/Dy.Supdt.Cash I in their day to day working as and when required.

1084
The procedure followed to carry out the above main functions are as follows :-
i) Daily Attendance: Daily Attendance Register is maintained with the
Supervisor ( Establishment Section ) daily at 9.30 hrs. he takes first
round of the attendance of all the staff including officers. Thereafter
round about 2.00 p.m. a second round of attendance is taken in order to
include the Officers/Staff reported for half day working. Daily leave
forms of Officers/Staff are entered in the register / attendance file and
forwarded to Time Keeping Department after sanctions.
ii) Acting Arrangement: If a staff from the category of Supervisor and
above proceeds on privilege leave/not available for considerable period
on account of personal illness then in consultation with Sudpt.Cash
willingness for acting is called for as per the seniority of the Staff and
final proposal is put up for acting arrangement in the subject file for the
sanction of CAO & FA/AGM(A)/AGM(P)/CAO &FA as the case may
be. Same procedure is followed in case of officers.
iii) Periodical Reports : Following periodical reports are submitted before
10 th of every month to the concerned authorities as under :-
(a) Servicing of Typewriter to Materials Management Department.
(b) Servicing of Comptometer to Materials Management Department.

1085
(c) Attendance/performance of Commercial Trade Apprentice to
Personnel Department.
(d) Statement of pending cases under S.O. 23 to CAO & FA in
prescribed format.
(e) Monitoring register regarding letter received from Corporators,
Committee Members, VIP's and reply sent to them in prescribed
format to CAO & FA for his information.
4. G.M.'s Remittance : Various remittance of GM are looked after by Cash
Department. As on today following remittances i.e. cheques are sent to the Sr.
Accounts Officer, Government of Maharashtra, Mantralaya under a covering
letter regarding -
1) G.P.F.contribution
2) Family Pension contribution
3) Leave salary contribution
4) Group Insurance Scheme contribution
As per procedure in vogue above remittances are sent through
Correspondence Department every month upto 10 th day of following month.
After receipt of acknowledgement copies, same are zeroxed and one copy each
is sent to Audit Department , CAO & F.A., PA to G.M. and Sr.STK and also a
register is maintained for the information of CAO & F.A..

1086
5. Variation in Establishment Schedule: The variation, is posts if any,
proposed by Supdt.Cash. is put up in the prescribed format giving justification
on the stipulated dates framed by Budget Department.
6. Budget pertaining to Revenue/Capital Expenditure: This is annual
programme prescribed by Budget Department. The requisite information
regarding various items of revenue/capital expenditure are taken into
consideration while framing the annual Budget. The expenditure below
Rs.10,000/- is covered under revenue expenditure and over Rs.10,000/- is
covered under capital expenditure. While including capital expenditure item
in the Budget, prior sanction of Management is required.
7. Transfer/Promotion of Officer/Staff : On appointment/transfer or
promotion of staff member in Cash Department his particulars are entered into
attendance register./staff register. Subsequently, taking over of duties note is
initiated for information to Personal / Time Keeping, Audit Department,
Medical Department etc. The S.R. File of the promotee/transferee is obtained
from the previous Departments alongwith remaining sets of Identity Card cum
Bus Tokan and necessary entry is taken in their S.R.File. When any staff
member leave the department on account of promotion/transfer, he is relieved
from the Department, his S.R.File and remaining sets of I/C cum B/T are sent
subsequently to his new Department.

1087
8. Submission of annual Administration Report : While submitting annual
Administration Report to PRO, the various information/statistics new projects
etc. are consolidated from various Sections and after approval of CAO&F.A.
are given for publication.
9. Overtime statements and Meal Allowance Statement: Whenever the
staff of any section is required to work overtime for carrying out specific job
within stipulated period, Management’s approval is obtained for grant of
overtime giving justification for required manhours. After the completion of
job, the details of overtime worked by staff are intimated to Sr.STK through
Audit for making payment alongwith Xerox copy of sanction.
Meal allowance is given to the staff required to work away from the
normal place of work during lunch recess. Necessary form is filled alongwith
register and after audit scrutiny recommended by Supdt. Cash and then sent to
Time Keeping for necessary payment at the beginning of every month.
STRONG ROOM
A strong room is provided for Colaba Cash Department, wherein all cash/cheques
received and to be issued/deposited into banks are kept in safe custody. Everyday in the
morning and evening the said strong room is opened and locked in presence of 2 officers
of Cash Department. As on today 3 officers of Cash Department in rotation carry key

1088
to this strong room and unless 2 officers remain present this strong room cannot be
operated/locked. The closing of the strong room viz. time and name of the officer is
recorded in a gate book kept with the security personnal.
Backup of Computer data :
At present 15 number of P.C. systems are provided and these P.C. systems are
attached to one server which is kept in a computer room. Every day, in the evening of about
4.00 p.m. a Supervisor/Clerk of Cash Department in rotation take back up of data processed
in P.C. systems operated during that day.

Department.
SALARY SECTION
Payment of salary to the entire staff of the Undertaking is a key function of Cash
1089
At present salary to entire staff of the Undertaking is paid through ECS viz. Electronic
Clearing Service. For this purpose, as required by RBI authorities, Bank Of India, Electric
House Branch has been appointed as our Sponser Bank and CD A/c No. 9175 is opened
with them.
PROCEDURE FOLLOWED FOR SALARY PAYMENT THROUGH ECS SYSTEM :-
As per the agreement entered into with the Unions, under economy measure, one of
the items was disbursement of salary to staff through Bank. The matter was therefore taken
up with our Banker viz. State Bank Of India, who informed us to take up the issue with
Reserve Bank Of India authorities under Electronic Clearing Service ( ECS). Thereafter,
prolonged correspondence was made with RBI. In August/September 1998, the Manager of
National Clearing Cell of RBI informed all the Banks of their intention to cover salary
payment under ECS. However, as a pre-condition, the RBI authorities intimated to cover
only those Institutions where the mode of payment of salary was by cheques, as this would
go a long way in reducing the number of cheques sent for clearance i.e. reduce the pressure
in the National Clearing Cell. In view of this, from March/April 1999, as a first step, we
started issuing cheques to individual staff covered under the administrative payment
towards salary. Under phase I adhoc amount of Rs.100/- was credited on trial, under ECS
and from April 2000 onwards the entire amount of salary was sent through ECS. Under
phase II, from August 2000, we started issuing salary cheques to individual employees
covered under the Engineering payment. After sending a adhoc amount of Rs. 200/- in

1090
cash, on trial, under ECS, from February 2001 the entire salary was sent under ECS.
Similarly, under Phase III, after sending Rs. 200/- during January and February 2002
through ECS, the entire amount of salary to staff under Traffic Payment was made through
ECS from March 2002.
For availing the service under ECS, the User Institution is required to appoint a
Sponsor Bank. This is because for sending the salary of staff under ECS, the RBI credit the
account of various Banks where the employees have accounts and debit the account of
Sponsor Bank for the total salary amount payable on date of settlement. ( It is statutory
requirement for all Banks to have account with RBI authorities ).
The system of disbursement of salary under ECS is very simple, risk-free, fast and
above all economical. Under the system, the User Institution is required to make an
application to Sponsor Bank for registration. The application form is then forwarded to RBI
who after scrutiny allot User Number to the institutionary Bank.
As per the guidelines of ECS, the RBI has fixed the charges of destination Banks, as
Re. 1 and 50 Paise respectively per transaction. The Sponsor Bank charges may be decided
by the User Institutions in consultation with them. In our case, against letter of enquiries
sent to all Banks, Bank Of India quoted Rs.2/- per transaction per month. Being the lowest
offer, Bank Of India, Electric House Branch, was appointed as our Sponsor Bank. For easier
accounting/reconciliation, it is desirable to have a separate account for salary purpose. With
this in view a Current Account No. 9175 has been opened with Bank Of India, Electric House
Branch for ECS Salary payment.
Under the system of ECS, we furnish the details of staff viz. Name, Bank Code,
Branch Code, S/B Account Number , Total salary payable etc. in a floppy disk to RBI

1091
authorities 5 days prior to scheduled salary disbursement days. The configuration of data
required to be furnished to RBI authorities is given in the pamphlet printed by them
(Annexure A).
The specification of the floppy disk is also given in the pamphlet printed by RBI
i.e. 1.4 M.B. … (Annexure B).
The floppy disk is necessarily required to be sent to RBI through Sponsor Bank
who carries out the work of validation of data. In view of this, the floppy disk is
submitted to Sponsor Bank 6 days prior to salary disbursement days.
In RBI, National Clearing Cell (NCC), hard copy of printout is taken out bank-
wise, branch-wise , as per the Bank code/Branch Code allotted to them. The copies of
printout are put in the tray of respective Banks provided at NCC from where they are
collected by representatives of Banks from Service Branch and distributed to respective
branches through internal mechanism. The Banks are required to credit the salary to
respective accounts on the date of settlement indicated on the sheet.
In case of non-existence of accounts/closing of account by staff etc. the Banks are
required to return the uncredited amount to RBI on next working day. All such
uncredited items are returned by RBI to Sponsor Bank whose account is also credited by
the amount of unpaid salary of staff with necessary debit to returning banks.
On receipt of list of uncredited items from Sponsor Bank after confirming that
our account is credited with BOI, CAO & F.A.'s approval is obtained for issue of Bank
Of India's cheques towards unpaid salary. Intimation about unpaid salary is sent to
Sr.STK for informing the concerned Time Keeping Department. Intimation is also sent
to concerned Head of Department for informing the staff concerned.
On receipt of intimation, the concerned staff is required to fill unpaid salary
form and approach concerned Time Keeping Department, through Head of Department.
After putting necessary remarks about non-collection of salary, the employee is directed
to Cash Department for collection of salary cheque from Counter No.2 between 9.30 and
12.30 and 13.30 and 15.00 hrs. on working days except Saturday/Sunday/Holiday.
The salary of staff who are not covered under ECS, is paid by cheque which is
disbursed at Cash Department, Counter No. 2, Colaba, on scheduled date of payment.
The cheques are prepared as per the list furnished by EDP Department, one copy of
which is also sent to Time Keeping Department. On date of payment cheques are issued
to staff against work-out card. From next day onwards, payment is made against unpaid
form. As the validity of cheque is for 90 days, after the validity period, the cheque is

1092
cancelled and Time Keeping , Audit and EDP Departments are informed accordingly.
Based on the information given by Cash Department, the EDP Department includes
amount of unpaid wages of concerned staff in next month's salary under special payroll
code (099) which will not be considered for Income Tax, Provident Fund. etc. By this
the unpaid salary cases of staff is restricted to only three months. Due to this,
transferring all unpaid emoluments of staff pertaining to three years earlier period to
Bombay Labour Welfare Act, which is made applicable to this Undertaking, will also
minimised.
As indicated in the beginning of this manual, the salaries to various categories
of staff was disbursed on three different dates. However, due to the amalgamation of all
the three payments on a single day the Management has decided to disburse the salary
to all staff members on a single day preferably the second working day of following
month.
Our staff members avail various types of loans from the Banks where their salary
is being credited. In majority of the cases, after the disbursement of loan, Banks
request us to ensure that the concerned staff is not permitted to change his/her Bank
Account without their consent. With a view to ensure that our staff get required loan
and also to ensure repayment of loan, the staff member is asked to make an application
to the Bank stating that till repayment of loan, the Bank Account will not be changed.
This application is routed through Chief Accounts Officer & Financial Advisor ( CAO
& F.A.). Once CAO & FA's signature is obtained, the application is handed over to the
staff for onward submission to the Bank.
Based on the Xerox copy of the application made by the staff, Supdt.Cash informs
EDP to freeze the Bank Data of concerned staff. This freeze of data will continue till
the staff obtain “No Objection” from the concerned Bank for changing the Bank.
Record of such staff is also preserved in the Salary Section in a Register Form. Once
intimation about repayment of loan & interest is received from the bank advancing the
loan, requests from our staff for change of bank is entertained.
Funding of Account :
Every month, five days prior to date of settlement ( which is earlier day to date of
salary disbursement date ) the Clerk/Officer of Salary Section collect the floppy
containing the data about salary payment from EDP Department. Along with this
floppy, P.Sy. A of EDP Department also furnishes a statement giving the following
details :-
i) Date of settlement

ii) Highest amount payable
iii) Number of staff covered under ECS
iv) Total amount payable
1093
v) Number of staff not covered under ECS (For whom individual cheque is
required to be drawn)
vi) Amount payable to staff not covered under ECS
vii) Total staff covered under cash payment.
viii) Amount of cash payable.
Based on this statement, two bill vouchers are initiated – one in favour of “ Bank of India
– A/c BEST Undertaking “ and another in favour of “ State Bank Of India – A/c BEST
Undertaking “. The first bill voucher contains amount payable under ECS, amount
payable by cheque and charges payable to destination banks and sponser bank ( at
present RBI has waived its charges of 50 paise per transaction ). The second bill contains
amount of cash payment . Both these bill are audited and separate cheque are drawn
accordingly.
The cheque towards ECS payment is deposited in Undertaking’s Current Account with
Bank Of India, in high value clearing, on date of settlement. The cheque towards cash
payment in case of Apprentices is handed over to STC’s representative who arrange to
encash the cheque from traffic earnings and deposit the cheque in SBI.
ADVANCE SALARY
Earlier an amount of Rs. 80,000/- was kept in Cash Department as imprest cash
towards payment of salary in advance. Earlier when the salary payment was being made in
cash, whenever the staff members could not remain present on payment date due to any
reason, the staff members requested for payment of salary in advance by filling a form
which was routed through various Department viz. Audit, SMA, STK etc. and then payment
was made.
As the salary payment is now made by adopting ECS (Electronic Clearing Service) the
presence of staff or otherwise on salary disbursement day is immaterial, as the amount is

1094
credited directly to staff member’s bank account. As such request from staff for advance
payment of salary is not considered.
In view of the above, the imprest cash towards salary advance amount of Rs.
80,000/- has been brought down to Rs. 40,000/-, due to the provision for advance salary in
the Service Regulations.
Technical Trade Apprentices
Though the salary of entire permanent staff of this Undertaking is made through
Electronic Clearing Service (ECS), the salaries of the Technical Trade Apprentices engaged
by Transportation Engg. Department is still made by cash. This is because, these
Apprentices find it difficult to open bank accounts as they hail from different places in
Maharashtra.
For this purpose, the EDP Department furnish a separate list indicating the amount
payable to each Apprentice. A cheque towards the entire amount payable is drawn in the
name of “State Bank of India – A/c BEST Undertaking” and handed over to Superintendent
(Ticket & Cash). Against this cheque, the amount is drawn by STC from daily traffic
earnings and payment is made in all the Depots on scheduled date of payment. The amount
of uncollected stipend is kept with respective ATC’s for two months and subsequently
deposited in Cash Department alongwith list of Apprentices which are entered in a register
maintained for the purpose. At a future date, as & when the apprentice turn up for collecting
the stipend, bill vouchers are prepared and after audit, payment in cash is made from
Counter No. 4.
The payment of stipend for Sr. Stipendiary Apprentices engaged by Training and
Industrial Engg. Department is made by cheques alongwith staff who are not covered under
ECS on scheduled date of payment. Subsequently, on their opening bank accounts or on

1095
being absorbed on permanent basis, their salary is credited to desired bank accounts
through ECS. Cheques remaining uncollected for 90 days are cancelled after audit scrutiny
and the amount carried forward to next month’s stipend.
Change of Bank/Option of Bank for
receiving salary (Annexure C)
Any staff member who wish to change his/her existing bank due to change of
residence , Marriage or whatsoever reason, is required to submit Mandate form wherein
details viz. new Bank Name, Branch with address, A/c No. and 9 digit Bank/Branch Code
are filled in and required to be certified by new Bank. Alternatively, a copy of cancelled
cheque leaf may be enclosed in which case certification from concerned banks in respect of
S/B A/C number, bank code, branch code etc. is not necessary. Such forms are required to
be routed through Head of Department. All such forms received upto 10 th of a particular
month, are sent to EDP Department and their salary is sent to new Bank. Forms received
after 10 th of a month are included in next month’s salary programme. As per procedure
order Ref. No. SCs/ASCs(E&S)/38672/2004 dated 16.7.2005 staff members are permitted to
change Bank for salary purpose for any reasons twice a calendar year.
Consolidated Stamp Duty
In the month of September 2004, Govt. of India amended the stamp duty act due to
which revenue stamp is required to be affixed for transactions exceeding an amount of Rs.
5000/-. Due to this, the payment to Superintendent of Stamps has been reduced from Rs.
5,85,000 to Rs, 3,00,000 for 13 months’ period @ 23000 employees approx. per month ( as
only 23000 out of 43000 employees draw salary exceeding Rs. 5000/-). Every year in March
/ April, proposal is initiated for G.M.’s sanction and subsequently bill is prepared and
payment is made to Superintendent of Stamps.

1096
Every month , based on intimation received from EDPM about number of revenue
stamp utilized, a letter is sent to Supdt. of Stamps giving details such as Stamps utilized ,
balance amount etc.
The various registers kept and used in Salary Section are listed (Annexure D) :
1) Unpaid Wages Register ( Annexure E)
In this register details in respect of not collected cheques viz. Name of employee,
Ch.No., P.S.No., Salary cheque No. & Amount are entered. Whenever a salary cheque is
issued to the employee as per procedure of unpaid wages, entry to that effect is closed.
Similarly, entries in respect of uncredited salary returned by destination banks are entered
and usual procedure for unpaid wages is adopted & entries are closed. This register is
audited from time to time.
2) Unpaid wages paid cash register
In this register details of all unpaid advices submitted by the employees towards
salary cheques are entered and are audited from time to time.
3) Daily cash book
A monthly bank reconciliation for ECS Salary account No. 9175 with Bank of India,
Electric House Branch is prepared. For this purpose daily cash book is maintained and
month wise entries of all salary cheques are made. This register is also audited from time to
time.
4) ECS return register
In this register details of fresh cheque issued against ECS returned (uncredited salary)
by RBI / destination banks are entered and audited.

5) Urgent cash for advance salary register
1097
In this register details of employee who claim advance salary i.e. Name,
Ch.No.,PS.No., and month of advance salary are entered.
6) Details of advance salary register
In this register details of cash denomination towards advance salary paid are entered.
7) Consolidated stamp duty register
In this register details of month wise utilization of revenue stamp towards salary
payment, notified to the Supdt. Stamps are entered.
8) Supdt. Cash packet filling advance register (Code 612)
In this register details of salary drawn amounts towards ECS / Non ECS /
Apprentices cash payment as per EDP Department’s mandate are entered on monthly basis.
At the end of the month, cyclewise summary of payment statement received from EDP
Department are tallied with salary drawn amount.
9) Cancelled salary cheque register
In this register entries of cancelled salary cheques are entered on monthly basis and
audited from time to time.
Sr. No. Name of Register
1. Unpaid Wages Register
2. Unpaid Wages Paid Register
3. Daily Cash Book
Annexure D

4. ECS return Register
5. Urgent cash for Advance Salary Register
6. Details of advance salary register
7. Consolidated Stamp Duty Register
8. Supdt. Cash packet filling advance register ( Code 612 )
9. Cancelled salary cheque register
1098

RECEIVING SECTION
CASH DEPARTMENT
1. FUNCTIONS OF RECEIVING SECTION :
i) To receive cash & cheques of the Undertaking.
ii) To deposit cash & cheques received, in the Bank promptly.
iii) Reconciliation of Bank Accounts
Generally payments are received in the form of Cash/Cheques/Pay Orders/Demand
Drafts/Bankers Cheques/Govt. Securities i.e. Postal Orders/N.S.C’s, Bank Guarantees
etc.
Normally, Receiving Section accepts the payments in respect of -
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i) The B.E.S.& T. Undertaking ( Except Traffic Earnings) – Electric Supply
Receipts & Other Receipts.
ii) The B.E.S.& T. Undertaking – Provident Fund Trust.
iii) The B.E.S.& T. Undertaking – Employee’s Welfare Fund & Staff Benefit
Fund.
2. SOURCES OF RECEIPTS : The main sources of various receipts are as follows :-
i) Payment tendered directly at counter viz.EMD/SD etc..
ii) From Correspondence Department – Cheques received by Post, Returned Money
Orders
iii) From various Departments Remittances viz. - Collections made by Department
such as Traffic, Welfare etc.
iv) Collection of Electric Energy Bills made by Consumers Department’s Clerk
through counters.

3. PROCEDURE & ACCOUNTING OF THE PAYMENTS ACCEPTED AT
COUNTER :
3.(1) Payment received at counter :-
Receiving Counter Clerk before accepting the amount has to ensure the viz. amount
in figure/words, Account Head to be credited/Code, Authorities Signature etc. from the
payer’s letter/instructions is noted at counter if any. After his satisfaction, amount is
accepted and immediately computerised receipts are issued. Revenue Stamp of Re.1/-
are affixed on each receipt issued for more than Rs. 5000/- except receipts of Brihan
Mumbai Mahanagarpalika. Original receipt is detached after signing by the counter
clerk and handed over to the payer & the carbon copy remains in the Receipt Copy File
as office copy.
Receipt Nos/Dates are written on the document against which payment is accepted.
Such documents are retained with the counter Clerk for audit and future reference, and
are preserved for one year in connections with Outward Bill Deposit (OBD) ,Credit
Balance ( CB), Ex-employees recovery against P.F. payment and other dues are
maintained in separate files.
RECEIPT IN CONTINUOUS STATINERY FORM :
Receipt is issued for each payment accepted at cash counter. To facilitate the daily
routine work at cash counter, Audit checking and accounting, separate types of receipt
for separate nature of payments are issued.
* Types of Receipt :
1) Deposit Receipts
2) Miscellaneous Receipts
Deposit receipts are issued for accepting following payments such as :
E.M.D. : Tender, Earnest Money Deposit
S.D. : Tender Security Deposit
Q.D. : Officer Quarters Deposit & Staff Quarters Deposit.
Miscellaneous receipts are issued for accepting following payment. such as
Rent Receipt, Administrative charges, Cost of tender form cost of fine for loss of
identity card cum Bus Token, Outward Bill Deposit (O.B.D), Ex employees recovery
(EER) etc.
Advance Receipt
Tender Deposit Receipts :
These receipts are of refundable nature & used for –
i) Earnest Money Deposit from Contractors/Suppliers.
ii) Security Deposit from Contractor/Suppliers
iii) Security Deposit from Employees ( Trainee Probationers)
1100

1101
iv) Security Deposit from Officers in form of cash for allotment of Officer Quarters .
v) Staff Quarters Deposit ( in cash ) initial deposit/Security Deposit on allotment.
vi) Officers Quarters Deposit – ( in cash ) – initial deposit/security deposit on
allotment.
(iii) Departmental Receipt Books :
Departmental Receipt Books are issued against Departments remittance such as
Materials Management Department, Personnel Department etc. for collections made by
them. On receipt of DL/remittances from the departments the entries are made in our
Receipt Book Register and acknowledgement of the concerned staff is obtained which is
duly audited before issue. A record of all these receipt books is maintained in the
Receipt Book Stock Register – wherein entries of issues and newly printed books are
made to ascertain the stock on hand of books.
3. (ii) RECEIVIING CASH / CHEQUE AT COUNTER NO.6 & 8 HANDING
OVER THE CHARGE
The clerk at Counter No.8 while issuing the receipts, enters in the computer name of
the party, account code, nature of receipt i.e. misc., Outword Bill Deposit,. Ex Employee
Recovery , Security Deposit,.Earnest Money Deposit, Staff Quarters Deposit /Officers
Quarters Deposit, Employees Security Deposit etc. Payments towards Security Deposit
from Contractor / Employees is accepted at Counter NO. 6 and rest payments are
accepted at B Counter i,e, No. 8. However, an amount of more than Rs. 2000/- is
accepted at Counter No. 6 as OAR Cash. After closing the counter B Counter clerk takes
printout of Remittance Register which reflects the record of receipt passed during the
day such as cash total - cheque total and grand total. B Counter clerk is also required to
prepare B Counter remittance challan manually wherein particulars of cash and cheque
received during the day is shown. B Counter clerk tallies the same with printout of
remittance register and he handover B Counter remittance register, B Counter
Remittance challan and cash and cheque collected to the Supervisor posted at Counter
No. 6. He takes charge after confirming the correctness of the B Counter remittance
register and B Counter remittance challan under acknowledgement. After closing the
counter No.6, the Supervisor comes for accepting the Electricity Bill Collection Centres’
cash at Counter No. 4 in the main Cash Department.
The following day all copies of receipts in file alongwith counter remittance register
are sent to cash audit section for auditing. Entire daywise data of collection of Counter
NO. 8 i.e. remittance register is also sent to Accounts Department through server (on line
) alongwith collection book.
3 (iii) RECEIPTS RECEIVED THROUGH CORRESPONDENCE DEPARTMENT
REMITTANCE :

1102
Remittance in cheque, Money Order, Postal Order, etc. received by Correspondence
Department, are remitted to Cash Department through Correspondence Remittance Slip
Book. OAR verifies the contents and acknowledge the receipt there of. Original copies
detached and remittance book is returned to the Correspondence Department. Returned
cheques, cheques for cancellation are handed over to OA(Payment) and remittances
regarding investments are given to OA (Investment). Other remittances are given to OA
( Receipt ) who gives to cash receiving counter for issuing receipt. Letters from outside
parties are sent to concerned departments for Account Codes and the attached cheques
are kept in OA (Receipt) safe custody and deposit in the counter as and when the
Account Codes are received from the concerned Departments. EMD Deposit Receipts
are sent through Registered Post. Receipts duly audited are forwarded to the concerned
Party/Departments through Correspondence Department. All Correspondence
Department Remittance Slips are filed date wise. All entries thereon are closed by
writing receipt No. or other relevant remarks.
Returned Money Orders are also deposited at Counter No. 8 ( B Counter ) by
entering the required details in B Counter remittance as well as in the Returned Money
Order ( R.M. O.) Register which is computerised.
3 (iv) Remittance from other Departments :
Collections made by the various Departments are received by us through
Departmental Remittance Book. The Departmental Remittance Slips are first scrolled at
the Despatch Counter and then sent to Counter No.6 The Supervisor verifies – the
remittances in regard to scrolling, Amount in words/figures, Account Head/Code,
authentication etc. and accepts with due acknowledgement. Original perforated copy is
detached and handed over for entering in collection book.
3 (v) Receiving of Collection of Electric Supply Energy Bills collected by Consumer
Department Clerks at Consumer Bill Collection Centres :-
Five additional counters at Cash Department are operated in the afternoon for
accepting the collections of Electric Supply Energy Bills made by bill collection centers of
the Consumers Department. Cash/Cheques are accepted according to Remittance
Challan tendered by the Consumers Department Clerks. The details of Collection Centre
No./Name, Challan Sr.No. Amount in cash/cheque & total are recorded in Rough
Summary Book from the Remittance challan. Original Remittance Challan, is given to
collection book entry clerk by counter supervisor for entering in the collection book. The
collection made by the Consumers Department in the evening shift after 15.00 hrs. are
deposited in separate sealed bags in night safe of Cash Department on each working day.
Every day in the morning. the Night Safe is opened in the presence of witness supervisor
of the Consumers Department. These bags are opened in presence of Audit Clerk and
the cash & cheques are handed over to the Supervisors of Cash Department alongwith
the Remittance Challans. Cash Department Supervisor accept the cash and enter the
details in the Rough Summary Book. The acknowledged Remittance Challan are handed
over to Collection Book Entry Clerk. Cheques alongwith list prepared by Consumers
Department Clerk is handed over to 2 Clerks of Cash Department engaged in cheque

1103
reading activity i.e. verifying the amounts on cheques with the list. SBI Commercial
Branch cheques – outstation cheques and high value cheques and also from cheque
collection of Flora Fountain Counter No. 2 BOI, Electric House Branch cheque, and high
value cheque are also kept aside while reading the cheques.
Cheque Lots : Cheque lots are prepared containing 100 cheques in each lot. All lot are
clamped with lot slip with due care indicating Lot No. and Batch No. and No. of
cheques. Presently cheques collection of Flora Fountain Counter No. 2 are deposited in
BOI, Electric House Branch, therefore, separate lot of BOI, Electric House branch cheque
and high value cheque are also prepared. Cheques deposited in SBI are crossed by
affixing the rubber stamp of the concerned bank for e.g. State Bank Of India – B .E.S. & T.
Fund A/c. After affixing stamp of all the lot’s of cheques alongwith their summary ( i.e.
total lots – No. of chques – Total amount ) are sent to EDP for computrised listing &
summary in the evening of each day.
4. HANDING OVER/TAKING OVER THE CHARGE OF CASH COUNTER OF
CASH DEPARTMENT
All Supervisors accepting Electricity Bill Collection Centres cash at Counter No.
1,2,3, 4 & 5 makes counter wise entry in the common diary from their individual
rough summary book.
i) O.A.R. takes the charge of five counters & take printout of computerise summary
of five counters showing therein counterwise total cash – total cheque amounts,
grand total. OAR then verifies the same with the printout of Daily Collection
Book and signs on the Diary of daily cash collection & print out of Daily collection
books.
As OAR verifies & takes over charge at the close of work, he ensures secured
locking overnight of the five boxes containing cash accepted by 5 cash receiving
counter supervisors.
All the Boxes are kept in safe custody at the close of every working day.
5 DAILY COLLECTION BOOKS :
There are ( five ) 5 separate day wise daily computerize daily collection books
for each day which are maintained for the convenience of routine working of Cash
Department Auditing & Accounting purpose. Grand Total of actual collections in
cash/cheques should be tallied with the totals of collection book while verifying and
taking over the charge of overall collections for the day.
On receipt of consolidated Remittance Slip Book from Consumers Department,
OAR has to compare & tally the totals of the column of “ Amount actually deposited
as given in consolidated Remittance Slip with the total of Remittance challans i.e.
Electric Supply Debtors Receipts entered in the Computerise Collection Book. OAR

1104
acknowledges the receipt on both the copies of consolidated Remittance Slip Book
and return the Book after detaching the original perforated copy. The Sr.No. of
consolidated remittance slip is noted against the total of Remittance Challans in the
computerize collection Book. The printout of collection book as such is also checked
with memo pay in slip book and cash in Transit Book along with the EDP cheque
listing and finally the signature of OAR and Supdt.Cash is endorsed on the printout
of Collection Book for auditing.
6. EARNEST MONEY DEPOSIT :
Copies of tender enquiries are received in the Cash Department for the
purpose of accepting EMD, from Materials Management Department, Civil
Department, Welfare Department etc. The details such as Tender No., Account Code,
Date & Time of opening of Tender and EMD amount are recorded from the Tender
copies in the computer. While passing the receipt, ‘B’ counter clerk ( at Counter No.8)
verify the tender No. & amount and issue the computerized receipt of EMD against
particular tender entry. Computerized EMD advice is generated and forwarded to
respective department.
7. SECURITY DEPOSIT REGISER :
Acceptance Letters are sent to the successful Tenderers by Materials
Management Department, Civil Department, Welfare Department etc requesting
payment of Security Deposit . and copy of the letter is also sent to Cash Department.
Details regarding Tenderer’s name, Tender reference & date, Security Deposit
amount to be deposited, Account Code etc. are recorded in Security Deposit Register
& simultaneously enter in computer. S.D.Receipt No. and date, S.D. Advice No. &
Date is entered in this register when computerized receipts are passed. Same is also
written in manual register. It is maintained by Supervisor at Counter No.6 who sends
S.D. advices.
8. DEPOSIT ADVICES :
Some Deposits are of refundable nature. In such cases, advices are required to
be sent to concerned department for initiating refund bill and maintaining their
record. Advices of Receipts passed for EMD, SD, Staff Quarters Deposit, Officer
Quarters Deposit, S.D. in from of NSC, for Officer Quarters. Computerized EMD are
sent to the Materials Management Department, Civil Department, Welfare
Department on or after due date of opening of the tender. However in case of Civil
Department, advices of EMD receipts are required to be sent before the time of tender
opening . In the EMD advices the details of Tender reference, Tender opening date,
party’s name, A/c Code, Receipt No. & date, Amount etc. are shown. S.D. advices
are prepared and sent to the concerned department on the next day after the receipt
of S.D. amount.
9. BANKING OF CASH & CHEQUES :
CHEQUES :
Three computerized lot wise cheque listing and summaries for SBI , BOI &
BOM cheques are received from EDP Department on the following day at about 9.00
a.m. Cheque listing summaries indicate if there is difference in control figures or

1105
Nos. of cheques. EDP cheque listing is compared with the cheque listing submitted by
Consumers Clerks in case of discrepancies and the actual figures on the cheques is
treated as authentic amount and necessary corrections are made on the EDP cheque
listing. Separate bank pay- in- slip Books are used for cheques pertaining to Cash
Department at Colaba and Dadar, two Bank pay in slip books i.e. ‘A’ and ‘B’ are
alternatively used for banking the cheques for convenience of office work. As such
cheque lot, Bank Pay in Slip and their cheque listing are wrapped together. All lots
pertaining to Colaba/Dadar are kept in leather bag with due care and send with
Sepoy to our bankers viz. SBI, Commercial Branch, BOI, Electric House Branch and
Bank Of Maharashtra, Fort Branch for depositing the same under separate Bank pay-
in- slips. For re-deposition of returned cheques and re-coupment of dishonoured
cheques, separate pay—in-slip is being used.
CASH:
Office Assistant ( Receiving) hands over the charge of cash boxes to the
Banking Supervisor at 9.00 a.m. everyday for depositing the cash in Bank. Banking
Supervisor takes charge of each box and take printout of consolidated –
denominationwise cash summary and tallies with print out of daily collection book
and diary of daily collection. Two sets of Bank Pay in Slip Books i.e. ‘A’ and ‘B’ are
also used for depositing cash alternate day.. All slips are checked and signed by
either Supervisor or Office Assistant. Banking Supervisor takes all the Bank Pay-in-
Slip Books in his custody. All cash bundles are kept in kits with secure locking.
Banking Supervisor has to enter the details of cash in his possession in the cash in
transit registered and signs thereon. Supervisor is also given imprest cash to carry
with him to the Bank for replacement of torn,soiled, Fake notes for replacement . An
imprest cash of Rs. 25000/- is maintained with OA(Receipt). Supervisor alongwith
Sepoy are sent to the Bank for depositing the cash under the escort of two armed
Security Guards in a cash van.
10. DISHONOURED CHEQUES PROCEDURE :
Our Banker State Bank Of India ( Commercial Branch ) and Bank Of India (
Electric House Branch ) return dishonoured cheques to Cash Department. All such
cheques are entered in the computerized dishonoured cheque register. Consumer
Department (South) collects their dishonoured cheques by signing in the
computerized print out of dishonoured cheque register and dishonoured cheques
pertains to Consumer (N) are despatched to Consumers Department (North). The
dishonoured cheques of other Department are send to concerned Department under
D.L. Dishonoured cheques recoupment made by fresh D.D. /cash , collected in lieu
of dishonoured cheuqes are remitted through separate remittance slip by the
concerned Department. The Cash/D.D. recouped for dishonoured cheques are
deposited in the Bank on the next working day. Separate Bank Pay- in- Slip Book is
maintained for this purpose. The dates on which the amount is deposited and
remittance slip nos. are entered in the dishonoured cheque register duly audited . In
case where amount is not realized, the Consumer Department (South) prepares
Debit Advices and forward JE advice statement with floppy to Cash Department.
Cash Department runs the floppy in the programme and corresponding dishonoured
entries are closed in the computerized dishonoured cheque register automatically

1106
whereas in case of Consumer (North) JE advice statement are received by cash
Department which is entered in computer for closing the corresponding dishonoured
cheque entries. Amounts are written in the withdrawals column from Bank column
of the Daily Cash Balance Book and JE advice statement is sent to Accounts
Department after auditor remark that it is entered in daily cash balance book with
date. In all cases of dishonoured cheque, Bank charges Rs. 100/- ( revised w.e.f.
September 2002 ) per cheque and debiting our Current Account under intimation to
us.
11. COLLECTION OF ELECTRICITY BILL IN VARIOUS OTHER BANKS –
WEEKLY TRANSFER :-
Consumer Department (South) & ( North) send separate advices to Cash
Department regarding collection of Electricity Bills by various other Banks in respect
of collection of Electric Energy Bills.
(A) In South Zone there are 6 collecting Banks for Consumers Department ( South)
and in North Zone there are 12 collecting Banks for Consumers Department ( North)
who collect electric energy bills with the terms and conditions that the collections
made throughout the week should be transferred to our Banker, viz. SBI, Commercial
Branch . On 1 st day of following week i.e. every Monday. These collections are
reflected in our Bank Statements. Name of the collecting Banks is written against the
respective credit appearing in the bank statements and same amount is also entered
in the Receipt in Bank Column of Daily Cash Balance Book. Similar entries is also
made in computer under “ other Banks Collection Register” maintained in the
computer.
(B) Bank of India, Electric House Branch, transfers the weekly collection of
Electricity Bills amount upto to Rs. 1,50,00,000 to ICICI Bank, Nariman Point Branch
on first working day of the week ( as per Leasing Agreement with ICICI Bank) This
account of Bank of India is known as Retention and Trust Account ECS Payment.
Accounts Department after confirming from ICICI Bank & Bank Of India, Electric
House Branch regarding the amount transferred from Lease Account to our Current
Account sends DL to Cash Department for transfer. On receipt of DL, Cash
Department transfers the amount to State Bank Of India, Commercial Branch, on the
very next day. Necessary entries are made in Receipt Column of Daily Cash Book.
Consumers Department ( South ) and (North) send statements in duplicate
i.e. (J.E.) showing the amount transferred by each collecting banks viz. HDFC Bank ,
Bank Of Punjab and ICICI Bank Ltd. to the Cash Department. After confirming
from Bank Statement, Cash Department enters the dates of credit given by our
banker against the transferred amount and copies of these statements are sent to
Accounts Department, Audit Department and concerned Department for their
necessary action.
(C) The Electricity Bills amount collected by HDFC Bank and Bank Of Punjab are
kept with them in our Current Account for a week as per terms of agreement. After

eceiving advices from Consumers (South) and Consumers (North) Department,
amount is transfer to State Bank Of India, Commercial Branch.
12.MEMO OF BANK PAY-IN-SLIPS :
1107
Memo is prepared in triplicate copy, after banking of Cash & Cheques
everyday. An amount in cash/cheques are deposited in the Bank under the various
Bank-Pay-In Slips. Bank Pay-In-Slips No. and amount deposited in the Bank are
written in the Memo. Likewise, an amount in Cash/D.D. in lieu of dishonoured
cheques are also written in the Memo. An amount in respect of Provident Fund, Staff
Benefit Fund, Employees Welfare Fund and Bank charges if any, deposited in Bank
are shown in the respective columns provided in the Memo. Collection date, deposit
date and No. of cheques are shown on memo. After verifying all the entries
OA(Receipt) signs the memo. Two copies of the memo are detached and forwarded
to Audit Department and Accounts Department respectively.
13.RECORDS FOR DEPUTY SUPERINTENDENT CASH
VERIFICATION/CERTIFICATION :
All counterfoils of bank pay in slips & memo book, cash in transit book, P.F.
cheque despatch book, P.F. cash despatch book, respective registers of Employees
Welfare Fund, Staff Benefit Funds are sent to Dy.Supdt.Cash II for his verification and
certification. All these records are forwarded to Accounts & Audit Department
subsequently.
14.REVENUE STAMP REGISTER :
Imprest cash of Rs. 500/- is maintained by OA(Receipt) towards Revenue
Stamps through out the month. A record of Revenue Stamps used is maintained
datewise in computerized revenue stamp register. All used stamps are checked with
the printout of Counter No.8 (B Counter) Remittance Register by Audit Department
and a bill for every fortnight is prepared for recoupment of used stamps.
15. BANK GUARANTEE REGISTER :
Bank Guarantees are being accepted towards Security Deposit towards
Tenders, Contracts etc. in lieu of cash by various Departments and are sent to Cash
Department for safe custody. All the bank guarantees are records in Computerized
Bank Guarantee Register and Manual Register and thereafter the B/G is put in the
envelope wherein register Sr.No. ( Packet No.) and all other details of Bank
Guarantees are mentioned. The envelope are kept in safe custody.
Sometimes Bank Guarantees’ periods are also extended by executing an
agreement by the party with the banker and are received by Cash Department and
same are kept in safe custody alongwith original B/G and necessary entry is also
made in the register. B/G are released and returned to the parties by registered Post
A.D. after release advice is received from the concerned departments.
16. NATIONAL SAVING CERTIFICATES REGISTER :
Security Deposit was accepted previously in the form of N.S.C., from Officers
as a condition for allotment of Officers Quarters and against Co.Op.Housing
Societies. Hire, Purchase Schemes of the Undertaking. NSC’s were pledged in the

1108
name of CAO & F.A., BEST Undertaking. Old NSC’s after their maturity were
replaced by new NSC’s of the same value with release of pledged letter to Postal
Authority. The NSCs were returned when DL’s advice from AGM (C)’s office is
received. The procedure of replacement of N.S.C. as Security Deposit against Officers
Quarters has been discontinued as per DL No.AGM(C)/AOC/58417/2000 dated
4.9.2000. Therefore, after maturity of the period of existing NSC the concerned
Officer is required to deposit Rs. 1000/- in cash only. Thereafter, the matured NSC’s
is released after obtaining signatures on the printout of NSC Register and receipt duly
discharged.
Computerized annual statements showing opening balance +
additions/deductions during the year and closing balance is taken. NSC’s are
physically checked with the printout of NSC register on the last working day of the
month of March i.e. on 31 st March by the M.C.A. staff every year.
17.SALE OF APPLICATION FORMS :
Application Forms for recruitment of post of any categories are being sold at
price fixed by Personnel Department at Despatch Counters of Cash Department.
Application Forms are supplied by Personnel Department (Recruitment Section) in
advance with the covering DL stating the opening date of issue and last date of issue
of application forms. Entries of applications forms received from Personnel
Department are taken in the sale of application register as well as in computer.
Amounts towards sale of application forms is deposited with the Counter No. 8 ( B
Counter ) at the close of B Counter everyday i.e. at 15.00 p.m., Audit staff checks the
sale of application forms with printout of sale of application form register and B
Counter Remittance register. Balance Forms are returned to recruitment Section after
the date expires also monthly statement of sale of application is sent to CA.
Monthly statement showing total No. of applications sold , Amount of
application forms – Amount of VAT tax, is prepared and sent to the Accounts
Department in the first week of every month.
18. ADVANCE RECEIPTS :
Receipts are issued in advance by Supervisor of Counter No.8 in case of
payment due to us from Government, Semi Government, Local Bodies like Railway’s
, Mumbai Port Trust, Municipal Corporation of Greater Mumbai, General Post Office,
Maharashtra Legislative Assembly, Regional Central Apprentice Advisor,
Asst.Transport Commissioner Maharashtra State, Public Works Department ( PWD) ,
CIDCO etc. as per the following procedure.
Receipt in continuous stationery form are used for issuing all Advance
Receipts. Each receipt should be prominently stamped on the top ‘ ADANCE
RECEIPT ‘ . The particulars of all advance receipts issued are entered in separate
Advance Receipts Register maintained for the purpose. When payments are received
in respect of advance receipts, the date on which such payments are received is
entered in the Advance Receipts Register giving reference of B Counter Remittance
Register No. through which amount has been deposited. The date of payment is also
entered on the office copy of the respective receipts.

19. RECONCILIATION OF BANK ACCOUNTS :
1109
The Receipt, Payment and Investment Section enter all the respective amounts
in the respective column of Daily Cash Balance Book viz.
i) Amount deposited in Bank through Bank Pay in Slip Books except deposit in
lieu of dishonoured cheques and in respect of amount directly debited by Bank
to our account in respect of commission.
ii) Amount directly received by the Bank and credited to our Current A/c i.e.
Transfer of collections made by Co.Op. Banks, interest on investments,
repayment of fixed or call deposit with interest.
iii) All cheques drawn.
iv) Interest payable by us on Municipal Loans debited by the Bank to our Current
A/c as and when interest warrants are issued by them to the holders.
v) Debit entries passed in respect of dishonoured cheques for the amount not
realized to debit advices passed by Consumers Department.
Reconciliation of all Banks Accounts:
1. Balance as per Bank Certificates are obtained from the Banks.
2. Cheques on hand on the last date of preceding month are listed. The
total of list should be compared with the Balance as per the cheques on
hand register to see that it tallied with the balance. This list together
with the cheques on hand and the cheques on hand registers are sent to
Audit Department for verification of the cheques listed with the actual
cheques.
3. Bank Clearance Register :- Pay Slip Nos., date of deposit and amount
deposited in Banks are entered in the Register. The amount and the
date on which the credit has been given is entered from the Bank

1110
Statement ( pass book ) against each respective entry. The amounts for
which credit has not been given in the same month are carried forward
into the next month’s folio. As such the amount deposited but not
credited to our Account is determined.
4. While reconciliation following documents are considered :
i) Bank Certificate
ii) List of cheques on hand.
iii) Cheques on hand register
iv) Cheques drawn register
v) Cheques issued Statement
vi) Cheque cancelled register
vii) Bank Clearance Register
viii) Memo Book
ix) Bank Pass Book
x) Other Banks Weekly transfer advices
xi) Traffic Earnings
xii) Daily Cash Balance Book
xiii) Dishonoured cheques register
xiv) Debit/Credit Advices from Banks – For passing necessary Journal
Entries.
xv) Reconciliation Statement of preceding month.
xvi) Bank Charges Advices.

Bank Reconciliation Statement is prepared in the following format :-
Amount Amount
Rs.P. Rs. P.
Balance as per Bank’s Certificate .............
Less: (i) Cheques on hand List A ............
(ii) Cheques issued but not
presented to Bank List B
Add : (i) Cheques deposited in bank ..........
but credit not given as
per details given in the
Bank Clearance Register.
(ii) Cheques dishonoured .............
Bank details in respect of which
have remained uncleared as per
details given in dishonoured cheque
register folio No.
(iii) Cheques deposited but held over ...........
by Bank as per details given in
Bank Clearance Register
(iv) Bank Charges debited by Bank
during the month of .......... ...........
Balance as per daily cash
balance book ===== ======
Rupees ( In Words ) ............................................................
OAR SUPDT.CASH CA DIA
1111

1112
(A) The Reconciliation Statement together with the Bank’s Certificate of the Bank
Balance ( which bank issues monthly) is checked and signed by OAR, Supdt.Cash and
sent to CA, and DIA for checking and verification and further necessary action.
(B) The reconciliation of daily cash balance is also prepared on the same basis at
the close of every month. It is worked out starting with balance as per Daily Cash
Balance Book reconciled with Balance as per Bank Statement.
20. REMITTANCE FILE :
Separate Remittance File is prepared by Cash Department for every day’s collections.
Following documents are filed in Remittance File :- Memo pay in slips, Counter No.8
(B Counter’s) Remittance Register, Consumers Department’s consolidated Remittance
Slip, all other departmental remittance slips etc. The files are duly audited by Cash
Audit Section and sent to Accounts Department, Audit Department and MCA
Department on daily basis..
21 SPECIAL REMITTANCE FILES :
In case of high value cheques of investment maturity/interest proceeds ,
dividend warrants and high value receipts of the Undertaking, Special Remittances are
prepared on the day of receipt and the cheques are deposited on the same day in the
bank and necessary entries are taken in the daily collection book with separate entries in
the memo pay in slip book.
22. B.E.S.& T. UNDERTAKING : EMPLOYEE’S WELFARE FUNDS.:
Cheque is drawn in favour of Employees Welfare Fund for the amount deducted
from the paysheet in respect of loan sanctioned to the needy employees through
Employee’s Welfare Fund. This cheque is deposited with separate bank pay in slip in the
Employee’s Welfare Fund A/c opened with the Bank Of India, Electric House Branch.
23. B.E.S.& T. UNDERTAKING : BEST STAFF BENEFIT FUND :
Sources : Realised amount of lost and found property, sale proceeds of valuable
articles found in buses, fines levied and collected from outdoor staff of Traffic
Department – Amount with remittance slip is received and deposited by Cash
Department in the BEST Staff Benefit Fund A/c opened with Bank Of India, Electric
House Branch. Separate staff Benefit Registers at Cash Department ( Colaba) and
(Dadar) are maintained for this purpose.
24. REGISTER OF PRINTING BOOKS & STATIONERY :
A Register is maintained in receiving section for printing of various
registers/books and receipt in continue stationery form and stationery used in daily
working of Receiving Section. In the register details of opening balance – issued and
additions and balance position are shown of each item. It facilitates to place the printing
order within reasonable time in advance for smooth working of the section. Necessary
action for the above stationery is taken by the Establishment Section.
25. B.E.S.& T. UNDERTAKING PROVIDENT FUND :

1113
The receipts of the Provident Fund received at the Counter No.8 ( B Counter )
are as under :-
i) Balance of Refundable/Non-refundable Loan and interest threon paid in
Cash/Cheque by the employees.
A separate P.F. receipt Book for the Provident Fund Account is maintained. Receipts
are issued immediately on receipt of the amount. A revenue stamp of the value of Re.
1/- is affixed on the receipt whenever amount is over Rs. 5000/- The cost of Revenue
Stamp is borne by the Undertaking. All amount received by the Cash Department
directly from employees are entered in computerized cash despatch book with their
details as Employees name, Ch.No. , PS No. Department , Receipt No. date and
amount.
All amount received by Cash Department are deposited in P.F. Trustees, Savings A/c
No. 37225 opened with Bank Of India, Electric House Branch.
ii) Provident Fund Subscriptions/NCPF Loan instalment and interest on loans
recovered through Undertaking’s pay sheets and P.F. Contributions :
These are received monthly from The BES&T Undertaking by cheques drawn in
favour of P.F. Trustees. A receipt is issued to the BEST Undertaking and the
receipt entered in the P.F. Cash Despatch Book. All details of receipt are entered
in the P.F. cheque despatch book and signatures of OAR, Supdt.Cash , CA and
DIA are obtained for this P.F. Receipt. The cheque is deposited on the same day
in the P.F. Trustee’s Savings Account with Bank Of India, Electric House Branch
by separate Bank Pay- in- Slips.
iii) At the end of every month AOPF prepares a bill for Gratuity Payment of the
separated employees for the following month and sends to Cash Department. The
Cash Department prepares a cheque in favour of P.F.Trustees and is credited to
P.F.Account in the Bank Of India under separate Pay-In-Slip. A receipt is issue to
BEST Undertaking at the Counter No.6. The details in this regards are entered in

1114
the P.F. Cheque despatch Book and only entry of receipt No. and date is entered in
the P.F. Cash Despatch Book.
iv) Provident Fund Recovery : P.F. recovery is also received by the Cash Department
from Ex-employees. In such cases also receipt is issued and necessary entries are
made accordingly in the P.F. cash despatch book and P.F. cheque despatch book.
The amount is deposited on P.F. Trustee’s A/c with separate bank pay in slips.
v) Interest on Investments : Interest warrants are received in favour of B.E.S.& T. P.F.
Trustees A/c on all Provident Fund Investment. All these interest cheques are
entered in detail in the P.F. cheque despatch book. P.F. receipt are not prepared
against such receipts & same are deposited with separate Bank Pay in Slip.
Similar, procedure is adopted incase of maturity of P.F. investments also.
26. DESPATCH COUNTER :
At despatch counter the following work is carried out :-
1. To receive inward despatch from various Departemnts.
2. To send outward despatch to various Departments through separate despatch books
viz.
i) Transport House
ii) B.E.S.T. House
iii) O.S. Correspondence’s Despatch Book.
iv) Urgent Despatch Book- in case of urgent despatch.
v) MCA Despatch Book for dispatching Remittance Files, Daily Collection
Books to MCA Department.

1115
vi) Cash Department (North) Despatch Book for despatching vouchers ,
Letters, Remittances Files etc. to Cash Department ( North) at Dadar.
vii) SMA Despatch Book
viii) A.O. Traffic – Despatch Book
3. Keeping all the used bank pay in slips in order.
4. To assist in respect of Banking of cash i.e. preparing bank pay in slips and making
entries in cash in transit register – tallying the cash collection diary.
5. Maintaining Scrolling Book for entering Departmental remittances.
6. To sell application forms and maintaining record there of – The dispatch clerk after
sale of application maintaining record of the same and depositing the cost of
application collected by him at Counter No.8 on daily basis and sending monthly
statements to Accounts Department.
7. To receive Bills despatched by Audit Department to send petty cash bills and cheque
vouchers to Accounts Department etc.
8. After receiving Tender intimations from AGM (MM), & AGM (C) intimating to accept
EMD, Despatch Clerk maintains diary stating the Tender Nos., Date & Time of
Opening Tender, EMD Amount etc. and sends the said intimation to Counter No.8 for
accepting EMD for the tenders.
The Chief Accounts Office & F.A. Date:
B.E.S.& T. Undertaking,
Mumbai.
Dear Sir,
( Through : )
Sub:- Payment of Salary/Ex-gratia/Arrears through Bank.

1116
My Salary/Wages and also my Ex-gratia/Arrears of Wage Settlement payment
which is due to me from the B.E.S.& T. Undertaking be paid through Bank.
1 NAME
The further details are as given below :-
2 CHECK NO. & PS NO.
3 DESIGNATION
4 DEPARMENT
5 DEPOT
6 NAME OF THE BANK
7 NAME OF THE BRANCH
ADDRESS
8 9 DIGIT CODE NUMBER OF THE
BANK & BRANCH APPEARING ON
THE MICR CHEQUE ISSUED BY THE
BANK.
9 S/B ACCOUNT NUMBER AS
APPEARING ON CHEQUE BOOK.
( In lieu of the Bank Certificate to be obtained as under, please attach a blank
cancelled cheque or photo copy of a cheque issued by your Bank for verification of the
above particulars ).
Yours faithfully,
( ____________________ )
Signature
Certified that the particulars furnished above against Items 8 & 9 are correct as per
our records.

Bank’s Stamp
sal.format
( Signature of the authorised official from the Bank )
1117

PAYMENT SECTION
1118
Payment Section looks after all payments made by the Undertaking to outside
parties as well as internal payments of the Undertaking . Various payments made by
Undertaking includes :-
1. Payment made to outside parties.( Suppliers & Contractors)
2. Payment of final dues to Ex-employees.
3. Statutory Payments.
4. Payment to local bodies such as municipal authority, B.P.T. etc.
5. Payment of imprest cash, Deputation Bills and Medical
reimbursement of expenses, L.T.A. , Leave Encashment , Festival
Advance, CL, EWF etc.
6. Payment to Banks and other Financial Institutions on behalf of
employees e.g. loan recovery, LIC Premium etc.
7. Repayment of loan taken by Undertaking from financial institutions.
8. Payment of Bank Charges.
9. Investment of funds.
In addition to this, payments made by Provident Fund Trust to
employees towards Gratuity & P.F., payment of refundable loan and non
refundable advance to members of trust ( i.e. employees ) is also looked after
by Payment Section.
Various activities carried out by Payment Section are as :-
i) Drawing of cheques :-

1119
Cash Department receives bills from various departments through
audit for making payment to outside parties i.e.
Suppliers/Contractors /Ex-employees/Departmental bills etc.. After
receiving bills, scrutiny is made according to their due date of
payment, urgency of payment, important & statutory payment etc.
These bills are given voucher numbers & date/cheque numbers &
date etc. Subsequently, cheques are drawn according to individual
voucher. Entry of these vouchers are made in cheques drawn register
by writing details such as bill no., voucher no., name of the firm ,
amount and cheque no. etc. After drawing of cheuqes and necessary
entries made in cheque drawn register, reading of these cheque
register and bill vouchers are done by concerned Clerk and two
officers. In order to eliminate mistakes and corrections are made
wherever necessary. Inland letters ( intimation letter ) are prepared
and sent to parties through Correspondence Department to inform
them about readiness of their payment. After necessary audit bill
vouchers are sent to Accounts Department for booking liability and
cheques are handed over to Clerk of Counter No.5 for disposal.
Accounts Department returns the vouchers next day after booking
expenditure under various codes and after payment are sent to Audit
and Accounts for booking payment.
ii) Issue of Cheques :-

1120
All types of payments to outside parties are made from Counter No.5
of Cash Department. If payment is pertaining to refund of Security
Deposit, Earnest Money Deposit etc. signature of competent person
discharging receipt is obtained on back side of original receipt as well
as on voucher if payment exceeds Rs. 5000/- signature is taken by
affixing revenue stamp of Re.1/- If payment pertains to supply of
goods/performance of contract etc. stamp receipt is obtained duly
discharged by the concerned party and signature is also obtained on
the voucher – both signatures should be made by same person. If the
firm’s authorised signatory/employee is unable to collect the payment
personally, payments are made after obtaining “ Advance Receipt “ as
per proforma given below :-
ADVANCE RECEIPT
Received with thanks from The B.E.S.& T. Undertaking a cheque for Rs.
_____________ ( Rupees _____________________________________ only ) being
the payment/refund of ___________________________________
_________________________
Revenue Stamp Re.1/-
Rubber Stamp or seal if any
Date --------------------------------
Signature
Kindly hand over the cheque to the bearer .
Signature
In some cases, the firm/persons/employee who are staying far off or
unable to collect their payment in person, after obtaining Advance

1121
Receipt alongwith an application such payments are made at their
official ( known) postal address or sent to Bank/Bank Account by
Registered A.D. Post.
iii) Cancellation of Cheques ;-
There are two types of cancellation :-
a. Before Issue Cancellation.
b. After Issue Cancellation
a. Undertaking’s cheques are valid for three months. Cheques which
remain uncollected for more than three months are cancelled
alongwith vouchers. Cheque is attached with each voucher and
cancelled stamp is affixed on cheque as well as voucher. All vouchers
are listed in cheque cancelled registers. Similarly J/E is also prepared
for the total amount of cancelled cheque and the amount is transferred
to “ lapsed & undelivered cheques “ account. After verification of
voucher by Audit of the cheques alongwith register effect is taken in
Daily Cash Book.
b. In some cases where party is far off or unable to collect payment in
person, request is made to send their payment dues at their postal
address/bank. In such cases, we send them payment by registered
A..D. Post. However, due to incomplete address, change of residence,
incorrect bank account or closing of account, sometimes these cheques
are returned by postal authority. These cheuqes are issued to parties
and already accounted for payment. When these cheuqes are
cancelled with their vouchers, such cancellation is called as “ after
issue cancellation “. After canceling such cheques, cancelled cheque
advice is send to concerned department giving all details such as Bill
No., Name of the Firm, Amount, Reason for cancellation etc.

1122
The party /firm or any individual who fails to collect cheque within stipulated period of
3 months and whose cheque is cancelled is required to make an application for claiming
the dues. If payment pertains to refund of Earnest Money Deposit, the bill is prepared by
Cash Department. An entry of such fresh bill is taken against cancelled cheque in
cancelled cheque register. In all other cases such as Refund of Consumer Deposit,
Security Deposit, Payment against supply of goods etc., fresh bill is prepared by
concerned Department and sent to Cash Department through Audit. After receiving
fresh bill necessary entries against cancelled cheque is made in cancelled cheque register
and sent to Audit Department for audit verification. After audit, a new cheque is
prepared for fresh voucher.
FINAL DUES SECTION :-
Final dues Section deal with the payment of bills of separated employees :-
1. Scrutiny of final dues bills viz. Name, Amount on voucher and
cheque No.
2. Allocation of dues ( Payments/Recovery )
3. Intimation to concerned Department Heads regarding payment of
final dues bill through identification notes.
4. Statement to retired employees of details of payment made in
Final Dues, P.F. & Gratuity.
The main function of the Final Bill Section are as follows:-
1. Scrutiny of final dues Bill - Whenever any employee is separated from services of
the Undertaking ( due to any reason such as superannuation, dismissal,
resignation or death) the bill is prepared by the respective Time Keeping
Department. Final dues bill contains all information such as Bill No., Employees

1123
Name, Check No., PS No., Designation, Date & reason of separation, Department
etc. The final dues bill has two major parts (I) Recovery ( II) Payment.
(I) Recovery deals with the excess wages paid to employees recovery of
uniform , recovery of quarters rent, electricity bill, grains etc.
(II) Payment deals with balance wages, D.A., overtime payment, incentive
bonus etc.
Whenever bills are prepared it is routed through various Departments so the recovery, if
any, against any employee can be incorporated in the bill. Lastly bill comes to Cash
Department. Final dues Section of Cash Department closes the bill and writes down the
amount in appropriate column ( i.e. amount recoverable from employee or amount
payable to employee ). Bill is then routed to Audit Department. After auditing the bill,
audit returns the bill to Cash Department. The bill ( according to the individual case
either cash/cheque voucher Nos. ) are given. If amount is below Rs. 1000/- cash voucher
No. is allotted and if amount of payment is more than Rs. 1000/- cheque is drawn. After
that allocation number is allocated according to different Account Heads of the Receipt
& Payment in Allocation Register. Intimation are sent to various Departments by giving
full details such as employee’s name, check no., PS No., Department, Date of Separation ,
Final Dues Bill NO., Amount due to him and Voucher No. Whenever Ex-employee gets
this identification slip duly certified and stamped by Department concerned employee
approaches counter No.3 and collects the payment.
DAILY CASH BALANCE REGISTER
This Register is maintained for all Banks having Current Account of the Undertaking.
It reflects all transactions carried out on day to day basis regarding receipts & payments.
On Receipt Side it includes :-
1. Electric Supply Income received from cash counters are deposited with Cash
Department Colaba and Cash Department ( North). The figure includes cheque as
well as cash banked with our banker. The figure is obtained from OAR and
CASH (N) figure is obtained over telephone.

1124
2. Traffic Income :- Daily collection derived from Traffic Operation are received at
CCR from various Depots. This cash is banked with our banker. The amount of
daily banking is obtained over telephone from CCR.
3. Other Bank Receipts :- Some Banks are authorised to collect Electric Supply Bills.
These Banks collect the amount from Consumers and weekly transfers are made.
Advises are received from Consumers Department S & N to OAR Section, the
amount is posted whenever our bank credits our account as per Bank Statement.
Separate Ledgers for each Banks to be opened and entry in that ledger should give
corresponding entry in Daily Cash Balance Book.
4. Transfer Entries – Inter Bank Transfer.
5. Sale of Scrap at Oshiwara Scrap Yard :- Amount received from sale of scrap of
PNB Goregaon Branch.
6. Maturity of deposits & other securities :-
7. Interest received on Investment.
8. Special Remittance :- Misc. Excess salary of Engineering Payment overdrawn.
Daily receipt total is taken to know total receipts.
Opening Balance + Daily Receipt = Cumulative total of Receipt.
ON PAYMENT SIDE :-
1. Cheques drawn :- Cheques are drawn for making payment to Suppliers,
Contractors, Employees. The cheque are drawn & listed on cheque drawn
register. The amount of cheque drawn is obtained from cheque drawn register
and entered in Daily Cash Balance Register.

1125
Major heads of payment can be highlighted such as TATA, Oil,Chassis, Cables,
Transformer, Society, Electricity Duty, FPS, P.F.Income Tax, Passanger &
Nutrition Tax, Salary, oil payment etc
2. For ‘E’ payment of Indian Oil Corporation ( i.e. Oil payment ), we are receiving
advice from Materials Management Department duly audited. After receiving
advice, details are being inputed in the computer in the Cash Department such as
date of booking, date of payment, companies name, amount etc.. After inputting
the details same advice is send to Accounts Department and Materials
Management Department through Audit Department for authorization. Funding
is done one day prior to value day in the HDFC Bank Account and after
authorization, funds are automatically transferred to IOC Account through the E
Net System.
3. Debit advice received by bank for various payments e.g. Bank Charges, Transfer
Charges, Payment of Telephone Bill through ECS etc. These figures are obtained
from Bank Statement received from Bank..
4. Encashment by OAP
For making cash payments from counter No. 4 i.e. LTA, Encashment, Medical
reimbursement and deputation etc. through petty cash. The cash is taken from
receipt section by encashing cheques as per requirement.
5. Dishonoured Cheques : All Debit Advices entered in Dishonoured Cehque
Register in OAR Section should have corresponding entry in Daily Cash
Balance Register on the date of Entry in Dishonour Cheque Register.
6. Adjustment through J/E.
The payment of casual labour is made through petty cash with OAP & same is
adjusted by passing J.E. J.E. is sent to Accounts Department through Audit for
further action.
Daily Payment total is taken to know total payment.
Cumulative receipt total Less Cumulative payment total is calculated on day to day
basis and reported to G.M. through CAO & F.A.

P.F. SECTION OF THE CASH DEPARTMENT.
The main activity of P.F.Section is to draw cheuqes for vouchers pertaining to
PF/Gratuity , P.F,.Refundable Loan and Non Refundable Provident Fund Advance.
A) Drawing of Cheques : Cheques are drawn fro making payment of non
refundable Loan to Employees and Payment of Provident Fund and Gratuity to
separated employees.
Employees who is member of P.F.Trust is eligible for two types of loan namely
(a) Refundable (b) Non-Refundable advance.
1126
After receiving bills scrutiny is made according to their payment. These Bills
are given voucher numbers, date etc. In revised computerised system floppy is received
from the by P.F. Department alongwith bills.
After inputting the data from floppy, voucher updation is made and subsequently
cheques are drawn. If the amount is less than Rs. 10,000/- payment is made by Cash, the
amount exceeds Rs. 10000/- cheques are drawn. After drawing of cheques reading of
these cheques, alongwith register and bill voucher are carried out by concerned Clerk
and two Officers and then floppy is sent to Accounts Department for necessary action.
Voucher alongwith cheques are kept at Counter No3. for payment. Payment is made to
concerned employees by obtaining Identification notes and signature on relevant
vouchers.
In case refundable loan pertains to various Depots, cheques are attached to individual
vouchers by us and sent to CCR on every Tuesday. Employees working at various
depots receives their payment from Ticket & Cash Department. Employees working at
Kingsway Section receive their payment at Cash Department ( N) and employees
working at H.O. receives their payment at Counter No.3 Cash Department on every
Thursday. If employee remain absent on date of payment, the bill is again sent to
respective place of payment on next Thursday. Employees working at various depots
receive their Refundable loan from respective Ticket & Cash Department. Cash
Department at their depots.
After making payment entries are closed by posting of payment date in the
register/computer. These paid lots are sent to Audit Department for verification.
Reconciliation of P.F. Trust A/c with Bank Of India, Electric House Branch ( A/c 37225 )
is also carried out by this Section.
Reconciliation of cash vouchers is done by preparing lot of cash bills and register kept for
reconciliation.

PAYMENT OF PETTY CASH BILLS AT: ( Counter No.4 )
Cash Department receives bills from Audit Department after scrutiny.. On receipt of
bills cash staff separate these bills into cheaue payment and cash payment. Cash
Voucher stamp is affixed on the cash bills and the details of employees such as Name,
Ch.No., PS No., Department, Voucher No. etc. are feeded in the computer. After
inputting above data, in computer bill vouchers are send to Accounts Department for
noting A/c Code after feeding A/c code in computer, Accounts Department returns the
vouchers to Cash Department for payment.
Various payments made by Counter No.4 :
1. LTA/ Encashment of Leave
2. Medical Reimbursement
3. Accident Compensation
4. Unpaid Wages ( by preparing bills )
5. Refund of deposit to Employees
6. Imprest Cash
7. Deputation Bills
8. Final dues payment to Ex-employees below Rs. 1000/-
9. Postal Recurring Deposit.
After receiving cash voucher bills from Accounts Department, these are sorted out in to
imprest bills and non imprest bills. Imprest bills are kept at Counter No. 4 for payment.
Identification notes are prepared for all non-imprest cash vouchers. After writing
Identification Notes, all non-imprest bills such medical bills, Accident Compensation,
unpaid wages, postal recovery payment are sorted in to three lots i.e.
(1) Bills to be kept at Head Office.
(II) Bills to be sent to Cash (N)
(III) Bills to be sent to CCR ( for various Depots ).
Identification Notes are sent to respective Departments for information of the
employee about readiness of payment. Respective Departments have to identify the
employees by affixing Department Seal and Signature.
1127

Cash Vouchers payable at Dadar are sent to our Cash Department ( North) and Cash
Voucher pertaining to payment at Depots are sent to STC.
Whenever Employees approach Counter NO.4 the identity of employee is confirmed
from Identification Note and Identity Card cum Bus Token/Bus Pass and then payment
is made to them. After pasting the Identification Note and writing I/C Cum Bus Token
No. on the cash voucher and obtaining their signatures on vouchers for having received
the payments.
Similarly we receive LTA/Encashment Bills from EDP Department. Employees working
at H.O. are paid their LTA Bills from Counter NO.4 and Employees whose Encashment
is more than Rs. 10,000/- irrespective of their place of work/depot are paid at Counter
No.4 at Colaba. Payment below Rs. 10,000/- payment is made at Depot by STC.
After making payment to employees all paid cash vouchers are listed and cash is tallied
on day-to-day basis. These paid bills alongwith summary sheets are sent to cash audit
for necessary verification.
Cancellation of LTA/Encashment Bills :
Whenever any employee makes an application for cancellation of his
LTA/Encashment for any reason whatsoever, we cancel such bills by preparing
necessary advice and route the same through audit.
Cancellation of Pretty Cash Vouchers :-
1. Dismissal
2. Death
3. Reinstatement in Service
4. Cancellation of Deputation
For cancellation of Petty Cash Vouchers we receive departmental letter/note stating the
reason for cancellation from concerned Department. After receiving such note, advice is
prepared and copy of such advice is sent to :-
1128

1. Accounts Department.
2. Audit Department
3. Head of Department of concerned Employees
4. Department who has prepared Bill
5. H.O. Copy/Dadar Cash (N) Copy for record.
After cancellation of such voucher J.E. is passed by Accounts Department. If the
employee is deceased/separated such amount is included in final bill.
1129

INVESTMENT SECTION :
1130
Investment of surplus moneys of the Undertaking is made in accordance under the
provision Section 460 JJ(1) to 460 JJ(3) of the MMC Act 1888. The other Sections of the MMC
Act 1888 related to the banking activity are as under :-
460 AA - General Manager to receive payments on account of ' (Brihan Mumbai
Electric Supply and Transport Fund) and to lodge them in Bank.
All moneys payable to the credit of the (Brihan Mumbai Electric Supply and
Transport Fund) shall be received by the General Manager and shall be forthwith paid
into (the State Bank of India) or such other banks in the city as may be approved by the
Corporation from time to time in this behalf to the credit of an account which shall be
styled the account of the (Brihan Mumbai Electric Supply & Transport Fund) :
Provided that the General Manager may, subject to any general or special directions
issued by the (BEST Committee), retain such balances in cash as may be necessary for the
operations of the (Brihan Mumbai Electric Supply and Transport Undertaking).
460 BB How (Brihan Mumbai Electric Supply and Transport Fund) shall be
drawn against :
(1) Subject as hereinafter provided, no payment shall be made by the Bank
aforesaid out of the (Brihan Mumbai Electric Supply and Transport Fund),
except on a cheque signed by two persons
in the manner specified below, namely -
(a) by the Commissioner, or by the General Manager, or by the Deputy General
Manager or in their absence by a municipal officer whose name appears in a list
of officers (approved by the BEST Committee) authorised to sign cheques : and
(b) by a Municipal Officer whose name appears in the said list :
Provided that, any cheque for an amount not exceeding two thousand rupees if
signed by the Commissioner or by the General Manager or by the Deputy General
Manager or by any two Officers whose names appear in the said list shall be

1131
sufficient authority for the payment of the amount thereof out of the fund by the
said Bank.
(2) Payment of any sum due by the Corporation out of the (Brihan Mumbai
Electric Supply & Transport Fund) in excess of one hundred rupees (or
such higher amount as the (BEST Committee) from time to time may fix
generally or for any specified class of payments) shall be made by means of
a cheque signed as aforesaid, and not in any other way.
(3) Payments not covered by sub-section (2) may be made by the General
Manager in cash or cheques for a sum not exceeding five thousand rupees
each (or such higher amount as the (BEST Committee) may from time to
time fix) signed as aforesaid, being drawn from time to time to cover such
payments.
460 CC. Deposit of portion of (Brihan Mumbai Electric Supply & Transport
Fund) may be made with bank or agency out of Bombay when
convenient.
Not withstanding anything contained in Sections 460AA and 460BB, the General
Manager may, with the previous approval of the (BEST Committee) from time to time,
remit to and deposit with a Bank or other agency at any place beyond the city, any
portion of the (Brihan Mumbai Electric Supply & Transport Fund) any moneys payable
to the credit of the Bombay Electric Supply and Transport Fund or chargeable there
against , which can, in the opinion of the General Manager, be most conveniently paid
into or out of the account of the fund at any such bank or agency may be so paid.
460 JJ: Investment of surplus moneys.
(1) Surplus moneys at the credit of the (Brihan Mumbai Electric Supply and
Transport Fund) which cannot immediately or at an early date be applied
to the purposes of this Act or of any loan raised for the purposes of the
(Brihan Mumbai Electric Supply and Transport Undertaking) may be, from
time to time, deposited at interest in (the State Bank of India) or such
other Bank as may have been approved by the corporation under Section
460AA or be invested in public securities.
(2) All surplus moneys which it is necessary to keep readily available for
application to such purposes, and all surplus moneys which cannot in the

1132
opinion of the General Manager, concurred in by the (BEST Committee),
be favourably deposited or invested as aforesaid, may be deposited at
interest at any bank or banks in the city which the BEST Committee may,
subject to the control of the Corporation, from time to time select for the
purpose.
(3) All such deposits and investments shall be made by the General Manager
on behalf of the corporation, with the sanction of (BEST Committee) and,
with the like sanction, the General Manager may at any time withdraw any
deposit so made or dispose off any securities and re-deposit or reinvest the
money so withdrawn, or the proceeds of the disposal of such securities, but
no order for making any deposit or investment, withdrawal or disposal
under this section shall have any validity unless the same be in writing,
signed by three persons in the manner specified in sub-section (1) of
section 460BB for signing of cheques.
(4) The loss, if any, arising from any such deposit or investment shall be
debited to the (Brihan Mumbai Electric Supply and Transport Fund)
The important functions of this section are as under :-
1. CASH FLOW STATEMENT (ROLLING WEEKLY CASH FLOW):
Rolling weekly cash flow position for 8-12 weeks is prepared and presented to CAO &
FA on every Monday morning, which is the estimation of likely receipts and
expenditure, prepared on the basis of following parameters :
i) The statement of likely expenditure received from various Departments like
AGM(C), AGM(M), Sr.STK, DECS, Credit Society/Consumers Society, CA etc.
is considered.

1133
ii) The Electric Supply earning estimated for the month is taken which is
approx.Rs.550 Lacs per working day.
iii) The traffic earning is estimated at Rs. 240 Lacs per working day.
iv) Interest on investment/proceeds of Fixed Deposit is taken.
On the basis of weekly rolling cash flow position, the surplus, if any, is worked out for its availability
period and is fixed to the nearest major payment shortfall and & decision of investment is taken in
consultation with CAO & FA. Investment is made in the following manner :-
(a) Treasury Bills : (if the investible period is less than 7 days) T Bills are 91 days, 181
days & 365 days maturity and these maturity dates are fixed as per RBI auction.
(b) Bank deposit : When investible period is more than 7 days, investment is made in
Bank Deposit.
(c) If, funds are available for Long Term investment then State/Central Government
Guaranteed Securities are also taken into consideration.
2. (MONTHLY BASIS CASH FLOW STATEMENT):
Monthly receipt & expenditure, is prepared at actuals of the previous months and
likely receipts and expenditure of the next month and is submitted to CAO & FA & G.M. on
or before 10 th day of every month for their information. The statement is based on the
following parameters :-
i) The statement of likely expenditure received from various departments like
AGM(C), AGM(M), Sr.STK, DECS, Credit Society/Consumers Society, C.A.
etc. and actuals of past month is to be considered.
ii) The traffic earning is estimated @ Rs.240 Lacs per working day & Supply
earning as Rs. 550 Lacs per working day.
iii) Interest on investment/proceeds of Fixed Deposit, other receipts etc.
The monthly cash flow has two factions.

(a) Existing Model :
1134
TATA’s Bill for last three months is considered & Electric Supply receipt is estimated. For
example, to estimate the earning for the month of August 2005.
53% of TATA Bill for the month of July 2005 -
.
33% of TATA Bill for the month of June 2005 - ………
14% of TATA Bill for the month of May 2005 - ………
Total: - …………
Add: 30% of Total - ………
Estimated Electric Supply receipt for
- ………
August 2005
(b) CONSULTANT MODEL :
Following factors are considered namely:-
Consumers Categorywise unit consumption
Observance of real & low consumption
Estimation of likely receipts based on last 6 months
Major payments in the cash flow are as under :-
Payment of Rs.In Lacs Payment to be made
Gratuity 100 1 st day of month
LIC Premium 225 6 th day of month
Housing Loan/Subsidy 125 8 th day of month

Elec.duty bal.instl. 250 On or before 10th day of the
month
Housing Loan 350 On or before 10th day of the
month
PF 900 On or before 15th day of the
month
Employees Pension
225 On or before 15
Scheme
th day of the
month
Elec.Duty 1st instl. 660 On or before 15th day of the
month
Bank/Patpedhi Housing
125 On ore before 15
Loan
th day of the
month.
Elec.Duty 2nd Inst.
Mah. Tax on sale of
Electricity
660
500
On or before 30 th/31st day of
the month.
Salary 2700 On 2 nd working day of the
following month.
Oil Lubricant 450 Once in every week.
Credit Society 311 On the 2nd working day of the
month.
Credit
Bal.payment
Society
375 Around 12th day of month
Pass.Tax/Nutrition
400 On 26th of the month
Surcharge
New India
Co.Op.Bank
HDFC Bank
TATA Bill 3000 (Ad-hoc)
67% of the bill minus
3000 Lacs
33% of the bill minus
prompt payment
discount
250 In 3 rd week of month.
3. STATEMENT OF MONTHLY MATURITIES & INTEREST DUE :
On 4th day of month
On 9th day of month
On 14th day of month
(If 4th & 9th day happens to
be Saturday, Sunday or
holiday payment is made on
earlier working day & if 14th
day happens to be Saturday,
Sunday or holiday payment is
made on next working day).
1135
A statement showing monthly maturities & interest on bank deposits / securities due
is submitted to CAO & FA in the first week of every month for his information.

4. Working detail procedure for Investments :
A. Investment in Treasury Bill :
1136
i) On ascertaining the available surplus & its duration, if investible period is less than 7
days and above 2 days funds are to be invested in T Bill if available.
ii) Information regarding T Bill :
Treasury Bills are of 91 days, 181 days and 364 days maturity and this maturity is as
per RBI auction and the yield is dependent on market condition at that time. The
Treasury Bills so issued are redeemed by RBI at the stipulated period maturity dates.
The Treasury Bills are purchased from secondary market by inviting quotes through
brokers who are on the approved list of the Undertaking. In this way even for the
less number of days some amount of interest is earned by the Undertaking’s, which
otherwise would have remained idle in the Current Account of Undertaking with
various banks.
While purchasing Treasury Bill from secondary market the Undertaking’s investible
fund is transferred to Undertaking's SGL A/c with Indian Bank/HDFC Bank where
Subsidiary General Ledger Account is maintained. The above two banks are located
in Fort Area. After the deal the banks and the brokers are informed. An offer letter is
given to the Indian Bank,/HDFC Bank who pays to the seller of Treasury Bill, from
our SGL A/c and receives the T Bill Security & debit our Subsidiary General Ledger
Account. Similarly, on the day of maturity of the T Bill, the Indian Bank/ HDFC Bank
receives the maturity proceeds of T Bill from RBI and credits our SGL A/c. This
service is rendered by both these banks on free of cost as a special case.
The settlement date / value date in case of Treasury Bill is next date of
transferring the funds from current account to Indian Bank/HDFC Bank. In other

1137
words, it should be ensured that on the day of settlement, clear balance to the extent
of Treasury Bill to be purchased is available in the SGL Account maintained with
Indian Bank/HDFC Bank.
iii) Steps involved in T Bill Investment :
1. To prepare bill & transfer ascertained surplus from SBI [C] or any other bank where
credit balance is available to Indian Bank, Fort Branch/ HDFC Bank, Fort Branch SGL
Account.
2. To contact our approved brokers on telephone & request them to submit the quotes
for T Bill . The Fax received are scrutinized in the presence of the committee
comprising of CAO & FA, AGM (A) and Supdt. Cash.
3. The best quote is decided and CAO & F.A. closes the deal on line with the broker who
offers higher YTM.( Yield to maturity) after discussing with committee members
present at that time.
4. The broker/seller is informed about the acceptance and cost memo is sent by the
broker/seller directly to BEST.
5. On receipt of Cost Memo, a letter is sent to broker/sellers for confirming the purchase
rate and other details. The copy of the said letter is sent to Indian Bank/HDFC Bank
as the case may be, informing them to release the payment to the seller of T Bill .
6. A proposal is submitted stating therein all details of investment in T Bill for post-facto
sanction of the G.M.
7. One day prior to the date of maturity of T Bill, a letter is faxed to the seller and also to
the concerned bank (Indian Bank/HDFC Bank) requesting them to receive the
redemption proceeds of T Bill and credit our SGL A/c with the said amount.
(B) STD with Banks : ( Short Term Deposit/Long Term Deposit)

1138
The cash flow is monitored on daily basis and in case of surplus, it's duration is
determined and in consultation with CAO&FA if it is decided to invest the fund in
STD with Banks. Following steps are followed :-
1. To contact Nationalized Banks, Private Sector & Co.Op.Scheduled Bank’s who are on
our approved list requesting them to submit banks rates. The quotes are called with
lifting of coins as part of Term Deposit or without lifting of coins for the desired
period through FAX. (The procedure to obtain bank rates with lifting of coins /
without lifting of coins has been started w.e.f. 28.03.2003) to get rid of the
accumulation of Rs. 5/- coins.
2. On receipt of bank rates with lifting of coins & without lifting of coins from various
Banks through Fax, two comparative statement showing details such as coins lifted,
rate of interest, interest amount receivable etc. are prepared.
3. Comparison is made on basis of loss of interest and coins lifted & if the same is found
to be below 10%, the offer of said bank with lifting of coins is recommended or vice-
versa.
4. On the basis of the above parameter the proposal of investment in STD with Bank is
submitted to G.M. through CAO & F.A. and AGM (A).
5. On approval of the G.M. to, prepare bill and cheque in favour of such bank is drawn
and given to the Bank. In case the offer is with lifting of coins two cheques are
prepared , one equivalent to the value of coins to be lifted and another for balance
value of surplus fund to be invested. Once confirmation about concerned bank lifting
offered quantity of coin is received from Supdt. Ticket & Cash (STC’s Office), the
balance amount cheque towards STD is handed over to concerned bank. The cheque

1139
towards lifting of coins is handed over to STC’s representative who arrange to
deposit the same in SBI, as the amount is out of traffic earnings.
6. To collect STD/TD receipt from the concerned bank subsequently and to confirm the
maturity date and maturity proceeds with interest.
7. To make an entry of Term Deposit Receipt (TDR) in the register kept for the purpose,
obtain signature of senior officer, get it audited by Audit Department and MCA
Department.
8. Prior to date of maturity of Term Deposit, arrange to discharge TDR and send it to
bank prior to maturity date and give intimation to deposit the maturity proceeds in
high value clearing alongwith interest in State Bank of India where we have our
Current A/c.
Investment of Undertaking’s funds in Public Securities :
Section 3(0) of MMC Act defines Public Securities as Securities of the Central Govt. or
any securities guaranteed by the Central or any State Govt. Securities of the Bombay Port
Trust, Securities issued under this Act and any Mumbai Municipal Debentures or other
securities heretofore issued.
Surplus funds of the BEST Undertaking can be invested in Public Securities under
(460 -JJ(1)) of the MMC ACT 1888. Whenever surplus is available from the rolling cash flow
position, it can also be invested in Public Securities provided the yield interest receivable is
more than the banks and cover the said period.
Securities guaranteed by the Central Govt. are called as Central Government
Securities (CGS) whereas securities guaranteed by any State Govt. are called as State
Government Securities (SGS).
Following steps are involved.

1140
1. Brokers on Undertaking’s approved list are contacted and quotes are invited for CGS
/ SGS on the case may be.
2. On receipt of quotes from the broker comparative statement giving details of
bonds/securities purchased price, YTM/YTP/C, rating, quantum available etc. is
prepared.
3. Proposal is initiated recommending the security and is routed through CAO & F.A.,
AGM(A) to G.M.
4. On approval by the G.M., (if security to be purchased is in secondary market, cost
memo is called from the concerned broker) bill is prepared and cheque is drawn in
the name of issuer or in the name of seller. After clearance of high value cheque
issued by us delivery of Bonds received or not in Demat Form in HDFC Bank is
required to be confirmed.
5. In case of bonds purchased in Primary Market, we have to confirm the interest on
application money at specified rates for the period from the date of submission of
application till the date of allotment of Bonds.
6. If the security to be purchased of Govt. of India Loan, State Development Loan or
Bonds, interest of which is paid by Reserve Bank of India, such securities can be
purchased through SGL Account. In such cases the following procedure is to be
adopted :-
i) The required amount of purchase cost to be transferred to the Undertakings SGL A/c
with Indian Bank/HDFC Bank from SBI (Commercial) Branch.
ii) A letter signed by any two authorised signatories to be sent to Indian Bank/HDFC
Bank informing them to pay to seller and arrange to collect the security in SGL form
and credit to our SGL A/c maintained with them under advice to us.

1141
6.A. On due date of interest, to check whether the interest is received or not. In case of
non-receipt of interest, to send a letter to concerned company stating the facts therein
and a copy of letter be forwarded to the broker through whom the securities are
purchased.
6.B. On receipt of half yearly/yearly interest, cheque is deposited in State Bank of India,
Commercial Branch through special remittance ( high value clearing) The said
information is sent to Accounts Department necessary entries in the Register kept for
the purpose.
6.C. On receipt of put option/call option /redemption proceeds, arrange to make
necessary entries in the Register kept for the purpose and deposit the proceeds
through special remittance in high value the said information is also sent to Accounts
Department .
6.D On the date of redemption the maturity proceeds is automatically credited to our SGL
A/c by Indian Bank/HDFC Bank track of which is maintained by us. In case of
maturity of security, we remind Indian Bank/HDFC Bank well in advance for our
safer side.
MODE OF DELIVERY :
In case of investment in public securities, B.E.S.T. can hold the delivery by three
modes i.e. 1. Physical Delivery 2. SGL 3. Demat form
1. Physical Delivery : In this type, Bonds/Securities are held by the investor physically
which are issued/transferred in favour of the purchaser/buyer. Any interest due and
redemption proceeds are forwarded by the company to Registered Bondholders.

1142
2. SGL : Subsidiary General Ledger Account : An organization dealing in buying/selling of
Public Securities/Treasury can open SGL A/c with bank approved by the Reserve Bank
of India. In case of having SGL A/c, investor can opt for delivery mode as SGL instead
physical if the seller is having SGL A/c and security is in SGL format and any interest
due put/call option/redemption proceeds are directly credited to the Bank A/c with
whom SGL A/c is maintained by the investor.
In our case, we have maintained SGL A/c No. CSGL 003 and CSGL 004 in favour of
B.E.S.T.Undertaking and BEST Undertaking P.F.Trust respectively with Indian Bank, Fort
Branch also we have recently opened SGL A/c with HDFC Bank A/c No. BY SL 727. The
Account No. is common both for Undertaking and P.F.Trust.
Demat Form :
Now a days securities are traded in dematerialized form. In this form there is no
physical delivery of bonds / securities but Organisation dealing in buying / selling of
securities has to open Demat Account with Depository Participant (D.P.’s such as HDFC
Bank, Stockholding Corporation, Bank of India etc.) Undertaking has opened its Demat A/c
with HDFC Bank. HDFC Bank gives us monthly transaction /Stock holding statement
which shows the number of securities held in Demat Form. In case of purchase of bonds, we
check the receipt of delivery of bonds through accessing internet and in case of sale of
Securities, a delivery challan has to be filled up and duly signed by two authorized
signatories & deliver the same to our D.P. (i.e. HDFC Bank ).
Opening of Demat Account
The Indian Capital Market has undergone a radical change during the last few years
with setting up to Depositary cell. A Depositary cell can be compared to a Bank. A Bank

1143
holds moneys of Account holders whereas a Depository holds securities of investors in
electronic form. It works under the framework of The Depositories Act 1996 and is
regulated by Security Exchange Board of India (SEBI) under SEBI ( Depositories and
Participants) Regulations 1996. Around 95% of the total equity market trades are
electronically settled through the Depository. This benefit of paperless trading was
restricted to equity market has now been opened for debt market with the passing of finance
bill 2000.
Reserve Bank Of India vide their letter under reference No.IDMC/PDRS
No.1382/03.64.0022000-01 dated 18.9.2001 have informed to all Primary Dealers and Satellite
Dealers in Government Securities Market to make fresh investment and hold
Bonds/Debentures, privately placed or otherwise, only in Demat form with effect from
31.10.2001.
National Securities Depository Ltd. ( NSDL ) and Central Depository Service ( CDS)
are the two main depositories. NSDL was inaugurated as 1 st Depository in 1996 promoted
by Industrial Development Bank of India (IDBI), Unit Trust of India (UTI), National Stock
Exchange (NSE) with an initial capital of Rs.100/- Crores. They act through various
functionaries as under :-
a) Depository Participant : Depository Participant is an agent of Depository and
investor/broker interact with the Depository through D.P. If an investor wants to
avail of the services offered by a Depository, the investor has to open an A/c with
them. As per Depository ACt 1996, selected entities like Scheduled Banks, Public
Financial Institutions, State Financial Institution, RBI Approved Foreign Bank,
Custodian of Securities and Broker are registered with SEBI, Clearing

1144
Corporation/Clearing House, Registered & Transfer Agent are registered with
SEBI and eligible to act as Depository Participants.
b) Issuer Company : As per Depository Act 1996, any security i.e. shares,
debentures, warrant, Bonds, Government Securities paper, units of mutual funds
etc. are eligible for admission in the depository for dematerialization. If the issuer
proposes to admit security, an agreement is signed between Depository Issuer
Company and issuer. Only SEBI Registered Registrar and Transfer agent can act
as Depository Registrar.
c) Clearing House/Clearing Corporation : As in the case of physical securities, the
Clearing Corporation/Clearing House facilitates clearing and settlement of trades
in electronic form.
The salient features of holding securities in electronic (Demat) form are as under :-
1. No stamp duty on transfer of securities in demat form.
2. Immediate transfer of Securities and the risk associated with delivery of
securities in physical form is eliminated.
3. In physical delivery, investor needs to satisfy about the genuineness of the
securities being delivered. It is not applicable in demat form.
4. Saving in valuable time spent in maintaining manual statement of account,
follow up, reconciliation etc.
5. Audit of holding is simplified.
6. In physical form, splitting of the certificate is time consuming. In demat
form any number of securities can be sold/purchased.
7. Ability to see all investment in a single statement of holding.

1145
8. Elimination of risk associated with physical certificates such as loss, theft,
mutilation, forgery etc.
The Demat A/c No. for Undertaking is 16836278
& for P.F. Trust is 16822252.
INFORMATION ABOUT PUT OPTION/CALL OPTION:
The Bonds/Securities are issued by any Company/Industry of any State
Government, it is mentioned in the offer document about the date of put option/call option.
Put option means on the date of put option the Bondholder in case of physical holding has
discretion to surrender the Bonds duly discharged well in advance at least one month or
period mentioned in document for redemption. Call option means on the date of call
option, concerned company/Industry has right to call back the Bonds from the Bond
Holders for redemption giving notice well in advance at least one month to Investor.
APPROVED LIST OF BANKS :
Section 460 AA of the MMC Act 1888 states that all moneys payable to the credit of
the BEST shall be received by the General Manager & shall be forthwith paid into SBI or
such other Banks in the city as may be approved by the Corporation from time to time in
this behalf to the credit of an account which shall be styled the account of BEST.
The banks which are presently on our approved list are listed in Annexure 'A' and the
upper limit of placing deposit with such bank is specified in column 3 of the Annexure .
The Annual report from the banks are called during the financial year and the networth is
scrutinized, which should be more than Rs. 100 Crores. In case it is found to be less, their

1146
name is proposed to the G.M. for deletion and also reported to the Committee/Corporation
and viceversa.
ANNEXURE ‘A’
EXISTING APPROVED LIST OF BANKS
Sr.No. Name of the Bank Revised Limits for
Deposits
(Rs.In Lacs)
1 2 3
A NATIONALISED BANKS
1. State Bank of India No Limit
2. Allahabad Bank 10000
3. Andhra Bank 10000
4. Bank Of Baroda 10000
5. Bank Of India 10000
6. Bank Of Maharashtra 10000
7. Canara Bank 10000
8. Central Bank Of India 10000
9. Corporation Bank 10000
10. Dena Bank 10000
11. Indian Bank 10000
12. Indian Overseas Bank 10000
13. Oriental Bank Of Commerce 10000
14. Punjab National Bank 10000
15. Punjab & Sind Bank 10000
16. Syndicate Bank 10000
17. UCO Bank 10000
18. Union Bank Of India 10000
19. United Bank Of India 10000
20. Vijaya Bank 10000
B. SUBSIDIARY BANKS
21. State Bank Of Bikaner & Jaipur 10000
22. State Bank Of Hyderaba 10000
23. State Bank Of Indore 10000
24. State Bank Of Mysore 10000
25. State Bank Of Patiala 10000
26. State Bank Of Saurashtra 10000
27. State Bank Of Travancore 10000

C. PRIVATE SECTOR SCHEDULED
BANKS & CO.OP.SCHEDULED
BANKS.
28. Bank Of Punjab Ltd. 5000
29. Bank Of Rajasthan Ltd. 5000
30. Bharat Overseas Bank Ltd. 5000
31. Centurion Bank Ltd. 5000
32. Development Credit Bank Ltd. 5000
33. HDFC Bank Ltd. 5000
34. ICICI Bank Ltd. 10000
35. IDBI Bank Ltd. 5000
36. IndusInd Bank Ltd. 5000
37. ING Vysya Bank Ltd. 5000
38. Karnataka Bank Ltd. 5000
39. The Federal Bank Ltd. 5000
40. The Karur Vysya Bank Ltd. 5000
41. The Lakshmi Vilas Bank Ltd. 5000
42. The United Western Bank Ltd. 7500
43. UTI Bank Ltd. 5000
44. The Cosmos Bank Ltd. Ltd. 5000
45. The Saraswat Co.Op.Bank Ltd. 5000
46. The Shamrao Vithal Co.Op.Bank Ltd. 5000
D. FOREIGN BANK
1. ABN Amro Bank 2000
2. American Express Bank 2000
3. Bank Of America 2000
4. BNP Paribas Bank 2000
5. Citi Bank 2000
6. Deutsche Bank 2000
7. Standrad Chartered Bank 2000
8. The Hongkong & Shanghai Banking
Corporation Ltd.
2000
BCR No. 438 dated 28.01.2005 CR No. 156 dated 2.5.2005.
OPENING OF A CURRENT A/C WITH BANKS :
1147
In the event of opening an account with any bank on our approved list, prior
approval of the G.M. has to be obtained stating therein due justification and reason for
doing so.

1148
The present list of current accounts with various banks and account numbers is
specified in Annexure 'B'.
CURRENT A/C WITH VARIOUS BANKS :
ANNEXURE 'B'
Sr.No Name of the Bank Branch Account No.
1 2 3 4
1. State Bank of India Commercial 01000/050136
2. State Bank of India Commercial
(Salary)
010000/50152
3. State Bank of India Main I/17/31501
4. State Bank of India Dadar 4025
5. State Bank of India Kurla C & I-14
6. Central Bank of India Mumbai Main 110562
7. Bank of India (SBF) Electric House 32734
8. Bank of India (O.D.) Electric House 4674
9. Bank of India (Third Party) Electric House 1431
10. Bank of India (ECS) Electric House 9175
11. Punjab National Bank Goregaon 1957
12. Indian Bank Fort 27254
13. Indian Bank (PF) Fort 27274
14. Vijaya Bank Fort 6918
15. Canara Bank Colaba 5659
16. Corporation Bank Wadala 1458
17. Bank of Maharashtra Fort 41931
18. Bank of India (Staff Family
Welfare Fund)
Electric House 42055
19. ICICI Banking Corporation Nariman Point 000405001869
20. Indian Bank (SGL A/c) Fort 003
21. Indian Bank (SGL PF) Fort 004
22. Bank of India (PF) Electric House 37225
23. Bank of India Prabhadevi 2179
24. Bank of India Khodadad Circle 10645
25. Bank of Punjab 400656
26. HDFC Bank Ltd. Colaba 0852300000011
27. IndusINd Bank Ltd. Nariman Point 0006-556387-050
28. The Saraswat Co.Op.Bank Ltd. Fort 7175
29. The United Western Bank Ltd. Fort 5807
30. The Shamrao Vithal Co.Op.
Bank Ltd.
Cuffe Parade 2483

GENERATION OF ELECTRICTY FUND :
1149
A separate fund called as 'Generation of Electricity Fund' was created vide BCR No.
348 dt. 17.8.95 and by Corporation vide C.R.No. 599 dated 21.9.95.
This fund has been created in terms of Section 460 II of the MMC Act 1888, with
approval of the Brihan Mumbai Mahanagar Palika, to meet the expenditure to be incurred
for generation of electricity.
In the initial stage we had planned to generate 300 Megawatt at the rate of Rs. 4
Crores per Megawatt, the total cost works out to Rs.1200 Crores. Power Finance
Corporation, New Delhi, was the main financial institution of funds for generation of
Electricity Projects. As per rules of P.F.C., 30% contribution has to be from the generating
agency and 70% of the requirement can be given by P.F.C. as financial assistance/loan.
Therefore, for total expenditure of Rs. 1200 Crores, BEST Undertaking should have Rs. 360
Crores as capital investment in this project, over a period of time of its completion which
was expected to be about 3-4 years.
Accordingly, as approved an amount of Rs. 25 Crores was to be set aside or entire
surplus whichever is less every year from the financial year 1994-95, to the credit of
Generation of Electricity Fund. The amount so credited is invested in accordance with the
provision of Section 460 JJ (1) of the MMC Act 1888. The interest earned on this investment
and maturity proceeds if any of the Generation of Electricity fund is required to be
reinvested in the same fund.
The investment under this fund is made in accordance with the provision under
Section 460 JJ (1) of the MMC Act as follows :
1. Term Deposit with Banks who are on approved list of the Undertaking.
2. In Public Securities.

BEST STAFF BENEFIT FUND :
1150
The BEST Staff Benefit Fund was created in 1947-48 as required under Section 460 HH
of MMC Act 1888. It is built up from fines collected from Undertaking's staff, donations
from passengers and sales proceeds of unclaimed lost property recovered from the vehicles
of the Undertaking. The payment in respect of Traffic Fines, Court Fees etc. are made
through 'Staff Benefit Fund' by debiting account Code No.1921, initially. However, the
amounts so spent for Traffic fines, Court Fees etc. are recovered from the concerned
employees and the same are credited to the Staff Benefit Fund.
Payments in respect of rewards to the finders of lost property are made from this
fund. The amount of financial assistance to the members of the staff and widows of the ex-
employees are also provided from this fund with the prior approval of the G.M. A Current
Account was opened with Bank of India, Electric House Branch in March 1974 which was
subsequently converted into Savings Bank Account in April 1983 in order to earn interest
for the funds. We keep sufficient balance in the said account to meet the requirement of
payments and the surplus amount is invested in Fixed Deposits so as to earn interest over a
period of time.
EMPLOYEES WELFARE FUND :
The fund is created as per provision of Chapter IX of the Service Regulation, which
reads as under :-
“A Special account styled as " B.E.S.& T. Undertaking Employees' Welfare Fund
Account" shall be maintained with the State Bank of India or any bank from the
Undertakings list of approved banks in the joint names of the General Manager, the Deputy
General Manager, the Chief Accounts Officer, the Secretary and/or any other

1151
Officer/Officers authorized by the General Manager, any two of whom may operate this
account”.
Purpose :- The fund may be used at the discretion of the General Manager for granting :-
1. Small loans to needy members of staff which shall be repaid in monthly installments.
2. Compassionate donations of small sums to poor passengers and others injured in
accidents, etc.
3. Other deserving cases which cannot be assisted with the Undertaking's monies.
4. Repayment of dues of the members of the " New Savings Fund" if any, provided that
the sums of such payments does not exceed the total amount credited to this Fund.
Loans to Staff : The conditions in the matter of grant of loans from the Fund are :-
1. All loans shall be repaid within one year by monthly installments.
2. Loans exceeding two months' salary or wages shall not be recommended.
3. A loan shall not be granted without the sanction of the General Manager to an
applicant until a full year has elapsed since the complete repayment of any previous
loan.
4. A loan shall not be granted to an applicant - who is eligible for loan from his
Provident Fund Account.
5. Heads of Branches/Departments shall not recommend a loan unless they are fully
satisfied that the case is a thoroughly deserving and an exceptional one in all respects.
THE BEST STAFF FAMILY WELFARE FUND :

1152
Constitution of this Fund has been approved by the BEST Committee vide BCR No.
658 dated 29.11.1991 and Municipal Corporation of Greater Mumbai vide C.R.No. 1107
dated 13.1.1992.
AIMS & OBJECTS :
The aims and objects of the Fund shall be :
a) To pay immediate monetary relief to the surviving family members of deceased
members of staff working in the B.E.S.& T. Undertaking who expires while in the
services of the Undertaking.
COMPOSITION OF THE FUND :
The following sums shall be credited to the Fund namely:
a) A sum of Rs. 5 Lacs contributed by the Undertaking;
b) Donation by the Representative and Approved Union/s;
c) The loose coins from the monthly salary of each of the employees of the Undertaking.
d) A sum not exceeding Rs.4.99 per month from the amount of incentive bonus payable
to each employee employed in the Ticket & Cash Department and the sum not
exceeding Rs. 4.99 per month from the amount of incentive bonus scheme hereafter to
be revised and payable to the employees employed in the Transport Industry and
common Administrative Departments of the Undertaking and covered under the BIR
Act, 1946.
e) Donation by the members of the staff of the Undertaking.
f) Donation from outside Individuals/Institutions.
INVESTMENT OF THE FUND :
i) The Fund shall vest in and be administered by the "Committee:

1153
ii) The "Committee: shall open an account in the name of " The BEST Staff Family
Welfare Fund" and shall deposit the amount of the fund in any scheduled bank as
defined by the Reserve Bank of India Act 1934.
iii) After keeping sufficient amount in the account of the fund for day to day
management and for payment to the surviving family of the deceased
employees/officers working in the Undertaking, the "Committee" shall invest the
balance amount in Government Securities, Indira Vikas Patra, Unit Trust of India,
Fixed Deposit. Reinvestment Scheme or any other Security/Scheme whereby
maximum interest can be earned with adequate security covered
PAYMENT FROM THE FUND :
An amount as decided by the Committee from time to time on the basis of availability
of the amount disposable for distribution shall be paid immediately to the surviving family
members of the deceased employee/officers working in the Undertaking in the following
order of preference :-
1. Widow
2. Minor Children
3. Unmarried daughter
4. Dependent Son
5. Dependent parents
As per the procedure (Ref.AGM(P)/L/446(T)/38079/2003, dtd. 5.6.2003) instead of making
two separate payments i.e. Rs. 4000/- from BEST Staff Family Welfare Fund and Rs. 1000/-
towards expenses by the Undertaking, a combined payment of Rs. 5000/- is made to the

1154
nominee / family members of the deceased employee from BEST Staff Family Welfare
Fund. Account and at the end of the financial year i.e. in the month of April every year an
amount of Rs. 1000/- per death case, occurred during previous year would be
reimbursement by the Undertaking to the BEST Staff Family Welfare Fund.
PROVIDENT FUND INVESTMENT
Every month contribution towards Provident Fund is deducted from the salary of the
employees by EDP Department as per the notification of RPFC from time to time. The
Undertaking contributes equal amount to this contribution. The statement showing total
amount is sent to AOPF by EDP Department every month. AOPF after making provision
for payment of Gratuity , P.F. Loans ( Refundable/Non refundable etc.) informs to the Cash
Department the Provident Fund investible amount.
The Fund of the P.F.Trust required to be invested in accordance with the pattern
prescribed by the RPFC from time to time. The present pattern prescribed by RPFC is as
under :

INVESTMENT PATTERN PERCENTAGE AMOUNT
TO BE INVESTED
1. Central Govt.Securities 25%
2. Security fully and unconditionally 15%
Guaranteed by Central or any
State Govt.
3. PSU Bonds & or 30%
Certificate of Deposits
Issued by Public Sector Banks.
4. To be invested in any of the above 30%
Three categories as decided by the
Trustees
1155
5. The Trust, subject to their assessment of risk return prospects, may invest upto 10%
out of Item No. 4 above, in Private Sector Bonds/Securities which are investment
grade rating from at least two credit rating agencies.
6. Any moneys received on maturity of earlier investments, shall be reinvested in
accordance with the investment pattern prescribed in the notification.
7. Interest received on special Deposit Scheme shall be reinvested in the special Deposit
Scheme itself. Interest received under other categories may be reinvested in the same
category.
SPECIAL DEPOSIT SCHEME
The Government of India have introduced a Special Deposit Scheme for the benefit of
Non Government Provident, Superannuation and Gratuity Funds. The scheme was
introduced initially for a period of 10 years i.e.from 1 st July 1975 to 30 th June 1985.
Subsequently, this is further extended for a further period of 10 years with effect from 1 st

1156
July 1985 & presently the scheme is in existence. The interest received under this scheme is
required to be reinvested as per RPFC Pattern of investment notified from time to time.
To workout the investible fund for the month, following steps are followed:-
1. To note the opening balance as on 1 st day of the month as per daily cash flow position
of P.F.Trust Account.
2. Add interest received during the fortnight of previous month i.e. 16 th to 30 th or 31 st of
previous month.
3. Add interest receivable during the fortnight of the month for which investible fund is
worked out i.e. from 1 st to 15 th of the month.
4. Add maturity proceeds if any received during the second fortnight of previous month
and first fortnight of current month.
5. Add Employees and Employers contribution of P.F. received during the month and
NCPF contribution of the Employees.
6. Less expenditure to be incurred during the month for various heads like P.F.Refund
to Retirees, P.F.Loans, NRPF advance, 90% P.F.Refund 1 year in advance as informed
by AOPF.
7. Finally, the investible fund is worked out and categorywise shortfall is taken into
account and quotes for required category are invited accordingly.
In the month of April every year, an estimate is prepared showing the normal
funds receivable during the year, interest receivable on all three categories and
maturities of the investible funds during the financial year. While doing so, normal
funds and maturities receivable are to be invested as per the pattern prescribed by
RPFC from time to time.

1157
For investment under 15% (SGS) and 30% (PSU Bonds) category, following steps
are involved :-
1. To contact the approved brokers & invite quotes from them of required category i.e. PSU
Bonds & SGS as the case may be.
2. To prepare tabulated statement on receipt of quotes from the broker giving details such
as broker name, bond name, purchase price, YTM, Date of maturity/ Putcall, YTP/C
quantum etc.
3. To submit the recommendation on the basis of tabulated statement to G.M.through CAO
& F.A., AGM(A).
4. On approval by the G.M., prepare bill and draw cheque (if security to be purchased is in
secondary market, invite cost memo from the concerned broker).
5. In case of purchase of security from
(A) Primary market on private placement fill up the required application form, get it
signed by authorised signatories , enclose the copies of documents alongwith cheque
and deposit in Bank/hand over to broker who have offered.
(B) Meantime to confirm the interest on application money at specified rates for the
period from the date of submission of application till the date of allotment of Bonds.
6. If the security to be purchased is of Govt. of India Loan, State Development Loan or
Bonds of which interest paid by Reserve Bank of India, such securities can be purchased
through SGL Account . In such cases the following procedure is to be adopted :-
i) The required amount of purchase cost is transferred to the P.F.Trust A/c with Indian
Bank or HDFC Bank from Bank of India, Electric House Branch.
ii) Authority letter signed by any two Trustees is sent to the Bank having SGL A/c (i.e.
Indian Bank/ HDFC Bank) informing them to pay to seller and arrange to collect the

1158
security in SGL form and credit to our SGL A/c maintained with them under advice
to us.
iii) In such cases the half yearly/yearly interest or maturity proceeds is automatically
credited to P.F.Trust A/c by Indian Bank, we have to only confirm. In case security
maturity, we remind Indian Bank well in advance for our safer side.
6.A. If the security to be purchased is from secondary market, on receipt of
Bond/Certificates from the broker/seller, arrange to send it to the Bond issuing
company for change in name in favour of B.E.S.& T. Undertaking Provident Fund.
6.B On receipt of such Bond/Certificates, arrange to lodge it with Bank of India, Electric
House Branch, alongwith covering letter and to obtain safe custody receipt from the
Bank.
6.C If securities purchased are in Demat form then delivery of security is taken in HDFC
Bank Demat Account. We have to confirm whether delivery is received in our demat
account or not This confirmation is done through internet.
7. On due date of interest, to check whether the interest is received or not. In case of
non-receipt of interest, to send a letter to concerned company stating the facts therein
and a copy of letter be forwarded to the broker from whom the securities were
purchased.
8. On receipt of interest, the interest is to be deposited in Bank through special
remittance so that Accounts Department can take note of it to proper A/c. and make
necessary entries in the Register kept for the purpose be made.
9. In case of put option/call option or at the time of redemption, to withdraw
Bonds/Securities lodged with the Bank of India, Electric House Branch, by issuing a

1159
letter and arrange to discharge the same and forward it to concerned company within
stipulated period.
10. On receipt of put option/call option /redemption proceeds, arrange to deposit the same
under P.F.Trust Account.
CONSULTANTS OF THE UNDERTAKING
M/s.Darashaw & Co. has been appointed as a consultant to advice us at the time of
investment of BEST Undertaking, Provident Fund and GEF Investment from 1.12.1998
initially for 1 year and continues to act as a consultant till 30.11.2006 with the approval of
G.M. from time to time. The norms of our consultants are approved by G.M. from time to
time and are followed during every investment. Our consultants prepares guidelines for
investment in Bonds/Securities in which various states have been ranked viz. Rank I, II, III
according to financial status of these states. They have grouped various states as under :-
Rank I – Andhra Pradhes, Maharashtra, Gujarat, Tamil Nadu, Karnataka, Goa.
Rank II - Punjab, West Bengal, Rajasthan
Rank III - Kerala, Orissa, Himachal Pradesh, Arunachal Pradesh, Nagaland, Hariyana,
Chhatisgarh, Uttaranchal, New City Delhi, Zarkhand, Jammu & Kashmir.
Maximum investment in any state in Rank I, II, & III will be 15%, 10% and 5%
respectively. The above investment is again classified under various sections such as
Power, Finance, Infrastructure, Telecom etc. and in any sector we can invest upto 25%
of our port-folio ( SDS + Non SDS portfolio ). To safeguard our investment in any
single Institution some parameters are fixed such as to limit the investment in ‘AA’
and above rated papers upto 12% of our port folio and 8% investment having A and
below credit rating ( Maximum A- ) in any single Institution.
In order to attend targeted port folio on credit quality as ‘A’ up to 31.3.2006 we invest
our investible fund excluding G.Sec i.e. 25% catgegory as shown below :-
Year Ended 31 st March 2004 31 st March 2005 31 st March 2006

Rating % of Annual
investible funds
AAA
to be invested
(excluding
GSECS)
50.00%
% of Annual
investible funds
to be invested
(excluding
GESCS)
% of Annual
investible funds
to be invested
(excluding
GSECS)
50.00% 50.00%
AA 30.00% 30.00% 30.00%
A 20.00% 20.00% 20.00%
1160
Recently as per the new RPFC guidelines as per the existing pattern 25% of the
investible funds shall be invested in Central Government Securities and /or Units of such
Mutal Fund which have been set up as dedicated fund for investment in Govt. Securities and
which have been approved by Securities and Exchange Board of India ( SEBI ). Accordingly,
we have started investing 40% of 25% category ( or 10% of Provident Fund investible fund )
in mutual fund vide circulatory sanction of P.F. Trustee dated 26.3.2004.
At the time of investment in Bonds and Securities, we do take care to remain within the
limits of norms prescribed in the guidelines as far as investment under 15% SGS and 30%
,25% PSU, 30% Open category is concerned.
In case of investment under 30% (Open) category ( PSU Bonds ) 30% or 30% Open
category if the Bonds to be purchased are not "AAA" rated then circulatory sanction of
P.F.Trustees is required to be obtained before making such investments. This circulatory
sanction is taken by AOPF.
For investment under 25% (CGS) category following steps are to be followed :-

1161
As approved by the G.M. on 19.12.2000, investment under 25% CGS Category is to be
made by closing the deal on line with the broker who offers highest yield. The decision was
taken from the view point of volatility of market specifically in case of CGS. It was observed
in the past that due to wide fluctuation in the market, broker could not hold the security as
per the offer submitted by them as a result many times P.F.Trust had to invest funds under
this category at lower yield. Steps involved are as under :-
(i) The required amount will be made available in our Current A/c with Indian Bank,
Fort Branch or HDFC Bank where we have SGL A/c.
(ii) A committee consisting of AGM(A), CAO & FA and Supdt.Cash will be present at the
time of inviting such quotes.
(iii) The quotes are invited on phone and the best available rate will be accepted after
discussion in the Committee and the deal will be closed on line with the seller.
(iv) Post-facto sanction of G.M. is obtained for every such transactions.
RATING SYMBOLS AND THEIR INTERPRETATION :
CRISIL ICRA CARE INTERPRETATION
FAAA MAAA AAA HIGHEST SAFETY
FAA MAA AA HIGH SAFETY
FA MA A ADEQUATE
SAFETY
BBB MODERATE
SAFETY
FB MB BB INADEQUATE
SAFETY
FC MC B RISK PRONE
C SUBSTANTIAL RISK
FD MD D DEFAULT
NOTE : Signs of (+) or (-) used after the rating symbol, indicate the comparative
position of the company within the group covered by the symbol.

1162
The Surplus funds of the Undertaking is invested as per the provisions under Section
460 JJ of the MMC Act (Amended) 1999 in Bank Deposits and Public Securities. In case of
P.F Trust the fund is invested in accordance with the directives of RPFC from time to time
i.e. in Special Deposit Scheme, State/Central Government Guaranteed Securities/Bonds and
Public Sector Undertaking Bonds.
In case of investment in Public Securities/PSU Bonds, we have two options of
delivery as below :-
1. Physical – Investors need to hold the Certificates in physical form. In case of
secondary market transactions, bonds are required to be sent to registered office of
issuer for change in name and all such certificates are lodged in safe custody with
the Central Bank Of India, Fort Branch for BEST Undertaking and with Bank Of
India, Fort Branch for BEST Undertaking P.F. Trust. The charges levied by these
Banks are as under :-
Description Central Bank Of India Bank Of India
A/c Opening NIL Rs.225/-
Lodgement Charges Rs.50/- upto 20 scrips Rs.4/- per Scrips
( Minimum Rs.55/-)
Withdrawal Charges Rs.50/- upto 20 Scrips NIL
Above 20 Scrips Rs.3/- per scrip NIL
Retaining charges Rs.150/- Rs.4/- per scrip
( Upto 20 scrips)
( Minimum Rs.55/-
Retaining charges
( above 20 scrips)
Rs.1.25 Scrip NIL
Redemption/Interest
Collection charges
0.50% NIL
(The above charges are subject to charge from time to time).
2. SGL : Subsidiary General Ledger Account : An organization dealing in
buying/selling of Public Securities/Treasury bills can open SGL A/c with Bank

1163
approved by the Reserve Bank Of India. In case of having SGL A/c, investor can
opt for delivery mode as SGL instead of physical if the seller is having SGL A/c
and security is in SGL format and any interest due, put/call option/redemption
proceeds are directly credited to the Bank A/c with whom SGL A/c is maintained
by the investor. There is no physical holding of certificates/bonds under this
mode. We have maintained SGL A/c No. CSGL 003 and CSGL 004 and Current
A/c No. 27254 and 27274 with Indian Bank, Fort Branch in favour of BEST
Undertaking and BEST Undertaking P.F. Trust respectively.
The charges levied by Indian Bank and HDFC Bank for SGL A/c are as under :-
Description Charges
Indian
Bank
Account Opening
charge
NIL NIL
Transaction charge Rs.250/- per
transaction
NIL
Collection
interest
of NIL NIL
Quarterly statement NIL NIL
Service charges Rs.500/- per half
year per A/c
NIL
Conversion from physical Rs.250/- per
NIL
to SGL
certificate
Charges
HDFC Bank
Initially this accounts was opened with service charges mentioned above with Indian
Bank. The matter was therefore taken up with the Indian Bank for waiving the aforestated

1164
charges and accordingly they have acceeded to our request and from December 2003 the
charges referred above have been waived for BEST Undertaking and P.F.Trust.

ANNEXURE 'A'
Sr.No. Name of the Bank Approved Limits for Deposits
(Rs.In Lacs)
A NATIONALISED BANKS
1. State Bank of India No Limit
2. Bank of India 5000
3. Bank of Maharashtra 5000
4. Canara Bank 5000
5. Central Bank of India 5000
6. Corporation Bank 5000
7. Dena Bank 5000
8. Oriental Bank of Commerce 5000
9. Punjab National Bank 5000
10. Syndicate Bank 5000
11. Vijaya Bank 5000
12. Allahabad Bank 5000
13. Andhra Bank 5000
14. Bank of Baroda 5000
15. Indian Bank 5000
16. Indian Overseas Bank 5000
17. Punjab & Sind Bank 5000
18. Union Bank of India 5000
19. United Bank of India 5000
20. UCO Bank 5000
1165

B. SUBSIDIARY BANKS
21. State Bank of Patiala 5000
22. State Bank of Hyderabad 5000
23. State Bank of Mysore 5000
24. State Bank of Bikaner &
Jaipur
5000
25. State Bank of Indore 5000
26. State Bank of Sourashtra 5000
27. State Bank of Travancore 5000
C. PRIVATE SECTOR
SCHEDULED BANKS &
CO.OP.SCHEDULED
BANKS.
28. Karnatak Bank Ltd. 5000
29. Development Credit Bank
Ltd.
5000
30. IndusInd Bank Ltd. 5000
31. Bank of Rajasthan Ltd. 5000
32 Global Trust Bank Ltd. 5000
33. Centurion Bank Ltd. 5000
34. ICICI Banking Corporation
L.
5000
35. Federal Bank Ltd. 5000
36. Saraswat Co.Op.Bank Ltd. 5000
37. Times Bank Ltd. 5000
38. HDFC Bank Ltd. 5000
1166

39. Bank of Punjab Ltd. 5000
40. United Western Bank Ltd. 5000
41. Vaishya Bank Ltd. 5000
42. IDBI Bank Ltd. 5000
43. UTI Bank Ltd. 5000
44. SBI Commercial &
5000
45.
International Bank Ltd.
The Laxmi Vilas Bank Ltd. 5000
D. FOREIGN BANK
1. Hongkong Bank 2000
2. American Express Bank 2000
3. Deutsche Bank 2000
4. BNP Paribas Bank 2000
5. Citi Bank 2000
6. Bank Of America 2000
7. ABN Amro Bank 2000
8. Standard Chartered Bank 2000
(C) Service Rendering Deposits with Banks :
1167
The banks who come forward to render the services to BEST i.e. to lift small
denominations notes/coins, to lift Rs.10/- denomination notes, to provide higher
denomination notes for salary/Ex-gratia, Term Deposit is placed with such bank for

1168
the period of 366 days to 370 days at their card rates. The norms for placing service
rendering deposit for lifting lower denomination notes/coins upto
Rs.20 denomination are as follows :-
.
Denomination Deposit to be placed
% of value lifted
Rs.1/- 100%
Rs. 2/- 50%
Rs. 5/- 20%
Rs. 10/- 30%
Rs. 20/- 10%
On receipt of advice from ATC/CCR regarding lifting of notes/coins by any bank
following steps should be followed.
1. To submit proposal to G.M. through CAO & FA, CIA about placing of Term Deposit
with bank stating therein denomination wise notes/coins lifted by the bank.
2. On approval of the G.M. a bill voucher is prepared in favour of the concerned bank &
cheque is drawn and issued to such bank accordingly.
3. To collect TDR from the bank & enter it in the register kept for the purpose, obtain
signature of senior officer and get it audited by MCA.
4. Prior to date of maturity of term deposit, arrange to discharge TDR, send it back,
receive the maturity proceeds and instruction for depositing in SBI, Commercial
Branch under high value.
D. Certificate of Deposit :

1169
It is a type of investment can be made with Banks as like STD/TD. In case of
Certificate of Deposit, Investor has to place discounted value with the Bank and on
maturity gets maturity value with interest. We have to decide the amount to be
received on maturity so that we can work out discounted value to be placed with
Banks. Formula for calculation is as under :-
A
3650000
----------------------------------------- x Principal Amount __ 100
3650000 + (Rate of Interest x No.of days)
B C D E
Steps of Calculation :-
1. First workout C i.e. Rate of interest x No.of days
2. Then A
-------------- = Product.
B +C
3. Multiply Principal amount i.e. D and Product
4. Divide it by 100 i.e. E
5. Finally, we arrive at discounted value
Example :-
If we want maturity value of Rs.7,25,00,000/- Certificate of Deposit for 110
days @ 10.60% Then discounted value is to be worked out as under :-
1. Rate of Interest X No.of Days i.e. 10.60% x 110 = 1166
36500 + 1166 = 37666
2. To work out product i.e. 3650000
--------------- = 96.9043699888
37666
3. Multiply product and amount to be received on maturity i.e.
96.9043699888 x 7,25,00,000 = 7025566824.18
4. Divide the answer of step 3 by 100 i.e.
7025566824.18 -:- 100 = 70255668.24
5. Rs.70255668 is the discounted value to be placed with Bank to get maturity
value of Rs.7,25,00,000/- for Certificate of Deposit of 110 days @ 10.60%
NOTE :

1170
In case of Investment in STD/TD/CD with Banks after few days of
Investment, if Banks declares revision of rate of interest in that case Investor has to
decide about premature withdrawal of STD/TD/CD already placed with the Bank
so that said funds can be reinvested with the Banks at higher rate of interest to gain
more interest. While doing so, one has to check & compare the loss on premature
withdrawal of STD/TD/CD, interest receivable of earlier investment and interest
receivable on later investment.
Date of implementation Percentage to investible fund
01.07.1975 20%
01.01.1981 30%
01.04.1986 85%
01.04.1993 70%
01.04.1994 55%
01.04.1997 (a) 20% to be invested in any of the three
categories i.e. 25%, 15% or 40% as
decided by Board of Trustees.
(b) Interest received on Special Deposit
Scheme shall be invested in Special
Deposit Scheme itself.

MANUAL OF CASH DEPARTMENT (NORTH)
INTRODUCTION
Cash Department (North) situated at Gate No.3 of Dadar Workshop, Dadar-
Kingsway, is the only Branch of Cash Department of the Undertaking in the North Zone to
carry out general functions like :-
(a) Receipts of EMD, SD, Misc., Incomes etc.
1171
(b) Receipts of all amounts collected by various Departments in North
Zone through Departmental Remittance Slips.
(c) Receipts of Consumer’s Bills Collection in North Zone and its regular
banking.
(d) Banking of various collections as above in accordance to Section 460
AA of BMC Act.
ESTABLISHMENT
Cash Department (North), Dadar-Kingsway, is under the overall supervision and control of the Dy.Superintendent Cash (North)
assisted by Office Assistance Cash (Nroth). Dy. Supdt.Cash (North) works under control of SCs. OA Cash (N) looks after staff matters
and proper allocation of work among the staff. The day-to-day functioning of the Department is carried out by OA Cash (N) with the help
of following staff :-
5 - Supervisors
7 - Clerks
3 - Sepoys

The Supervisors and Clerks are addressed according to the nature of
work allotted to them as under :-
1 - Banking Supervisor
4 - Consumer’ Bill Collection Receiving
Supervisor
1 - ‘B’ Counter Clerk
1 - Imprest Clerk
1 - Misc.work Clerk (Dishonoured Cheque,
Dispatch Clerk etc.)
4 - Asst. Cash Counting Clerk (Cash Counting
Assistance to various counters and other related work of the counters e.g. preparing
remittance slips, advices, receipts etc.)
FUNCTIONS OF THE DEPARTMENT
HANDING OVER CHARGE OF CASH & CASH BOXES :-
1172
The prime responsibility of Cash Department is the safe custody of Cash for which there is a strong room & safe at Cash
Department (North). There are two sets of keys of this strong room and safe, each in separate key pouch. One key pouch is kept in the
custody of Dy.Supdt.Cash (N) and another in the custody of Office Assistant Cash (North) and they are solely responsible for these keys.
During non-working hours these key pouches are individually carried by them at home and back.
At the beginning of the working day, the strong room and safe inside are opened by
Dy.Supdt.Cash (North) and OA Cash (North) personally. They both are solely responsible
for the cash and other valuables inside the strong room.

1173
Cash Boxes of Consumers Bills Collection, Receiving Supervisors are given in the
charge of two supervisors who merge the cash of all cash boxes and total of the same is
worked out denomination-wise.
Clerks.
Cash Boxes of Imprest Counter and ‘B’ counter are given in charge of the respective
Commercial Department’s late counter cash box is handed over to the concerned
supervisor at the Counter ‘E’.
BANKING OF THE DAILY CASH COLLECTION :
Banking Supervisor takes denomination wise total of the cash collected
on the previous working day from Daily Cash Deposit Diary and arrives at a
total amount of cash collected by Cash Department (N) on the day.
The aggregate of actual cash found from the Boxes of all the Consumers
Bills Collection Receiving Supervisors should tally with the total amount of the
day arrived at by the Banking Supervisor in the Daily Cash Deposit Diary as
above.
Under Section 460 AA of BMC Act all moneys received are to be
deposited within 3 days of its collection in to the State Bank Of India or a Bank
on the approved list of the undertaking to the credit of the BEST Fund.
Separate Pay-in-Slips for total daily cash collection and cash in lieu of
dishonoured cheque is prepared for depositing the amount in the Bank. A
Cash –in-Transit Register is maintained wherein entries are made of the cash

1174
carried to the Bank for deposit in respect of main cash collection and cash in
lieu of dishonoured cheques. They are then got audited from Audit
Department.
Banking Supervisor verifies the aggregate physical cash merged by other
Supervisors, denomination wise as per his pay-in-slips. After confirming the
same, kit bags are filled and locked in his presence and charge of the key of the
kit bag is taken by him.
Banking Supervisor then carries the cash to the Bank with the help of one
Sepoy in a cash van provided by the Consumers Department (North) under the
watch of two security guards of the Undertaking for deposition.
An imprest cash of about Rs. 4000/- is carried by the Supervisor to the
bank for exchange of soiled / fake notes returned by our bankers. The Cash
Department maintains the record of soiled / fake notes returned by the bank.
Banking Supervisor is required to stay at the Bank till the whole cash is
duly received and acknowledged by the Bank.
BANKING OF THE DAILY CHEQUE COLLECTION :
All the receipts in the form of cheques are received by the ‘B’ Counter
Clerk. After verifying the Number of cheques entered on the challan and
actual cheques received by him, he acknowledges the receipt of the same. All

1175
the cheques so received are kept counter wise. Reading of the cheques so
received is then carried out by two clerks to verify with the challans of
Consumers Department. Each cheque is stamped with a stamp indicating
therein Name of the Bank and A/c No. where the cheques are to be deposited.
Then all these cheques are compiled into lots of 100. Each lot is affixed with a
covering slip indicating therein Lot No., Counter No., Sub Lot No., Nos. of
cheques and amount.
All these lots of cheques are then entered into consolidated Cheque
Collection Slip with all its particular. The total of the amount arrived at on this
slip should tally with the total amount of cheque collection arrived at in the
Main Daily Collection Diary.
All these lots with covering of the above Cheque Collection Slip are
forwarded to SEDP on the same day evening for further action of preparing a
list. List containing full details of each & every cheques of these lots is
prepared and final amount of total cheque collection is arrived at by EDP
Department. SEDP then forward these lots of cheques alongwith their listing to
Cash Department (Colaba), on the next working day morning where from the
cheques are deposited in Bank Of Maharashtra, Fort Branch to be credited to
‘BEST Fund A/c.’.

1176
CONSUMER BILLS COLLECTION RECEIPTS (CASH) :-
Consumers Department (North)’s bill collection counter Clerks are
required to deposit their cash collection with Receiving Supervisor specified for
the counters in Cash Department (North). The challan of Consumer
Department (North) showing there in the denomination wise particulars of
cash alongwith total cash properly wrapped in packets is presented to
Receiving Supervisor (Cash), who after verifying the numbers of packets and
actually counting the loose cash, if found correct according to challan,
acknowledge the receipt of the same to the respective clerks.
Receiving Supervisor (Cash) then makes an entry in Supervisors Daily
Collection Diary where name and number of collection center and amount
received in cash are shown.
The packets of Rs.1000/- , Rs.500/- and Rs.100/- notes are then counted
by the concerned Receiving Supervisor (Cash) for confirming the correctness of
number of pieces in each packet i.e. 100.
The remaining cash in packets of Rs. 50 denomination and below are
handed over to Asstt. Cash Counting Clerk for confirming the correctness of
number of pieces in each packet.
Collection in respect of Consumer’s Electricity Bills Evening Counters is
kept in sealed bags by the Counter Clerks of Consumers Department (North)
and the same is deposited in Night Safe of Cash Department (North). Next

1177
working day these sealed bags are opened in the presence of the representative
of Consumer Department (North) by Receiving Supervisor (Cash). Challan
wise collection is received by him and acknowledgement is given on it. Any
instances of shortages, or soiled notes or forged note etc. are dealt with in
consultation with the Representative of Consumer Department (North).
The packets of denomination of Rs. 1000/-, Rs.500/- and Rs.100/- are
counted by Receiving Supervisors and packets of denomination of Rs. 50/- and
below are counted by Asstt. Cash Counting Clerks for confirming the
correctness of number of pieces in each packet.
All the cash and cheques so received by the Receiving Supervisor (Cash )
is entered into his individual diary called Supervisor’s Daily Collection Diary.
At the close of day, each Receiving Supervisor (Cash) takes total of all the
entries of counter wise cash column and also merge all the cash received from
different collection centers at his counter. The total cash actually received
should tally with the total arrived at in Supervisors Daily Collection Diary’s
cash column. After tallying the cash denomination wise particulars of the total
cash received is taken on the Main Daily Cash Deposit Diary. The whole cash
is then given in charge of OA Cash (N)/Dy.SCs(N).
HANDING OVER / TAKING OVER THE CHARGE OF CASH :-

1178
While taking charge OACN/Dy.SCs(N) verify the cash as per the
Counter Diary and Daily Collection Book and signs the same. The cash is then
put in to separate Boxes, carefully locked and Boxes are kept in Strong Room
for safe – custody. After putting all Cash Boxes inside the Strong Room it is
locked by OACN in presence of Dy. SCs(N) and the respective key pouches are
taken into charge by the two officers.
CONSOLIDATED REMITTANCE SLIP BY CONSUMERS DEPARTMENT
(N) :-
On receipt of consolidated Remittance Slip Book from Consumers
Department (N), OACN/Dy.SCs(N) compares and tally the totals of the
columns of Amount actually deposited as given in consolidated Remittance
Slip with the total of Remittance Challans entered in the Cash Department
Collection Book. When so tallied, it is certified accordingly and the respective
Remittance slips are compiled in the daily Remittance file to be forwarded to
Accounts / Audit Department.
RECEIPTS OF OTHER DEPARTMENTS :-
Other Departments who are authorised to receive payments, from the employees or
outsiders, list the receipts in Remittance Slip and the total amount as per Remittance Slip is
deposited in the Cash Department on daily basis. Cash Department (North) receives
remittances from Consumers Department (North), Commercial Department (North),
Transportation Engineering , Distribution and Commercial, Traffic Department (HO),

Materials Management Department, Grain Shops in suburban Depots, Ticket & Cash
Department (Wadala) etc.
1179
The Receiving Counter Clerk/Supervisor receives the amount as per the
Remittance Slip and acknowledges the same on the Remittances Slips. While
receiving the amount the Receiving Counter Clerk/Supervisor is required to
verify the amount in figures and words, the description and code No. of the
Account Head the amount is to be credited.
RECEIPT BOOKS : – Receipts are passed for all the amounts received at Cash
Counter from Contractors, employees etc. To facilitate the work of Audit
checking and Accounting, separate types of receipt books for separate nature of
payments are maintained.
Types of Receipt Books :
1. Miscellaneous Receipts Books .
2. Security Deposit Receipt Books.
3. E.M.D. Receipt Books.
A record of all these receipt books is maintained in the Receipt Book Stock
Register and the same are got audited from time to time. Used receipt books are
preserved for one year for office records.
OTHER RECEIPTS :
Cash Department (N) also collects some payments from Undertaking’s
contractors and suppliers, employee’s etc. e.g. Earnest Money Deposit, Security

1180
Deposit, Quarter’s Deposit etc. All these payments are received at a Receiving
Counter generally called as ‘B’ Counter and receipts are issued to the
Depositor. Receipts of such payments received in post are forwarded to
Correspondence Department for delivery to party by post.
under :-
Types of payments received and procedure followed for the same are as
EARNEST MONEY DEPOSIT :
A copy of each Tender Form of the tenders invited by Materials
Management Department/Bus Reservation Section of Traffic Department is
sent to Cash Department (North). ‘B’ Counter Clerk enters the particulars of
these tenders in a Tender Diary maintained by him. When the Tenderer
approaches to deposit EMD at the counter, the ‘B’ Counter Clerk confirm the
day/time of opening the tender from the Tender Diary and amount of EMD to
be paid. Amount is then received and separate receipt for each tender is issued
to the party. Code NO. of A/c Head to be credited is noted on the receipt. (
A/c Code No. 200/153)
Consolidated list of EMD Receipts is prepared and sent to Materials
Management Department as an advice. This advice is required to be sent before
the time of Tender opening.
SECURITY DEPOSIT :

1181
On receiving purchase order the party concerned approaches to Cash
Department (N) for payment of a Security Deposit. ‘B’ Counter Clerk confirms
the amount of Security Deposit from the copy of purchase order received by
Cash Department (N) and accepts the payment by passing a Receipt for the
same. Code No. of the A/c Head to be credited is noted on the Receipt. (A/c
Code No. 200/154)
A separate advice in respect of each Security Deposit Receipt is
forwarded to the concerned Department.
Some Security Deposits/EMD’s are received by post through
Correspondence Department by Materials Management Department.
Materials Management Department deposits the same in Cash Department
through Remittance Slips giving particulars of the tender. Receipts passed in
this respect are forwarded to the Contractors/Suppliers by Regd. A.D./post
through Correspondence Department.
STAFF QUARTERS DEPOSITS :-
Initial Deposit for Undertaking Staff Quarters as per Chief Welfare
Officer’s Circular are accepted at ‘B’ Counter and a receipt is issued to the
employees concerned. On allocation of Quarter, a Security Deposit for staff
quarter as per the staff quarter allocation letter from Welfare Department is
also accepted at ‘B’ Counter and a receipt is issued to the employee concerned.

1182
Code No. of the A/c Head to be credited is noted on the Receipt. ( A/c Code
No. 700/155, 100/155, 200/155 )
MEDICAL EXAMINATION FEES :-
Candidates for the posts like probationary Engineers, Technical
Apprentices etc. are required to pay Medical Examination Fees prescribed for
from time to time . ‘B’ Counter Clerk accepts these fees after confirming
amount from the form issued by the concerned Department and issues a
receipt to the candidate. Code No. of A/c Head to be credited is noted on the
Receipt. (A/c Code No. 700/904) The same procedure is followed for
accepting Medical Examination fees from Regular Employees also.
REMITTANCE BY POSTAL ORDERS :
Some receipts like administrative fees from candidates for the post of
Mechanic and Technical Training Apprentice and cost of tenders from
Suppliers/Contractors are collected in the form of postal orders by
Transportation Engineering Department and Materials Management
Department. The same are deposited in Cash Department (North) by separate
Remittance Slips. All these Remittances Slips are entered in to a Postal Order
Register. The postal orders are then detached from the R/Slips and forwarded
to EDP Department sorted in lots according to their face value for listing. On
receipt of EDP listing in triplicate two copies alongwith covering letter and

1183
postal orders are deposited with the nearby Post Office for their encashment
and acknowledgement of the same is obtained on triplicate. After three four
working days, the acknowledgement is presented to concerned Post Office and
value of the postal orders is received in the form of cheque. The cheque is
deposited with the Receiving Supervisor and R/Slips are incorporated in Daily
Collection Book.
MISC. RECEIPTS :-
Other receipts from the Contractors/Suppliers like Administrative
charges, Factory Inspection Charges, Verification Charges towards Bank
Guarantee , Testing Charges, Administration Charges against bank Guarantee,
Penalty Charges on delay Supply/Damages etc. are accepted at ‘B’ Counter
after confirming the amount from the DL sent by concerned Department a
receipt is issued to the party. Code No. of A/c Head to be credited is noted on
the Receipt.
Other receipts like administrative fees, cost of Bus passes/Bus Token-
Cum I/Card from employees and caution money, locker and tool box deposit,
work diary fees etc. from Technical Apprentices are also accepted at ‘B’
Counter after confirming the amount from ‘Form’ issued by the concerned
Department and receipt is issued to the concerned employee. Code No. of the
A/c Head to be credited is noted on the Receipts.

1184
All the details of receipts on ‘B’ Counter is entered in B Counter
Remittance Slip Book from the receipts passed during the day.
At the closing of the ‘B’ Counter, concerned clerk prepares a challan of
the total amount received on the counter and hand over the charge of the cash
to the Supervisor on Counter No. 2. Cheques are handed over to clerks posted
for reading.
All the Departmental Remittance Slips and Challans of Consumers
Collection Centers are incorporated in a Daily Collection Book. After
confirming that all the Remittance Slips and challans have been incorporated, a
gross collection is worked out. The Gross Collection as per this Book should
tally with actual gross collection as per Main Daily Collection Diary.
A Daily Remittance File is prepared by compiling there in all Departmental
Remittance Slips, consolidated Remittance Slip of Consumers Department (North), DECM’s
Challans and Daily Pay-In-Slip Memo. After checking & certifying all the amounts on the
Remittance Slips/Challans to be as per daily collection book and the same on Pay-In-Slip
Memo as per Pay-In-Slip acknowledged by Banks, the completed Remittance file is
forwarded to Accounts Department.
Amount received in lieu of dishonoured cheques are shown separately
on the daily collection book and not mixed with the main collection.
Consolidated list of EMD Receipts is prepared and sent to Materials
Management Department as an advice.

1185
Receipts for amount over Rs. 500 are affixed with revenue stamp of
Re.1/-. Imprest of Rs. 200 is maintained by the ‘B’ Counter Clerk for this
purpose.
Revenue stamps consumed day wise are entered on the Revenue Stamp
Imprest Register and balance is taken out. Amount so consumed is recouped
from time to time by preparing a Recoupment Voucher.
‘A’ Memo of bank Pay in slips –
Memo is prepared in triplicate after banking of cash & cheques
every day. An amount in cash / cheques are deposited in the Bank under
the various Bank Pay in slips. Bank Pay in slips No. and Amount
deposited in the Bank are written in the memo likewise an amount in
cash / D.D. in lieu of dishonoured cheques are also written in the memo.
An amount in respect of Provident Fund Staff Benefit Fund, Employees
Welfare Fund and Bank charges if any deposited in Bank are shown in
the respective columns provided in the memo, Collection date, deposit
date and No. of cheques are shown on memo. After verifying all the
entries OACN signs the memo. Two copies of the memo are detached
and forwarded to Audit Department and Account Department.
IMPREST CASH :-
A standing advance of Rs. 10,00,000.00 is maintained at Cash
Department (North) as Departmental Imprest Cash for disbursement of

1186
various payments like LTA, Encashment of Leaves, Medical Expenses,
Monetary Assistance etc. to employees of Departments at Dadar – Kingsway
and Wadala Depot as well as petty cash vouchers of these Departments. This
standing advance is revised from time to time as necessary with prior sanction
of CAO & F.A.
VARIOUS PAYMENTS FROM IMPREST CASH :-
LTA & Encashment of Leave :-
On receipt of payment vouchers of LTA/Encashment of Leave from EDP
Department, they are arranged serially check number wise and entered in to a
Register. When an employee turns up to collect the same , the Identification
Note issued for the purpose by his parent Department is verified with Bus-
Token-Cum I/Card. After confirming the genuineness of the employee,
payment of the amount as per payment voucher is made to him and
acknowledgement for the receipt of the same is obtained on the payment
voucher. Identification Note is attached to the Payment Voucher and Stamp
‘PAID’ is embossed on it. If LTA/ Encashment of Leave not collected by
concerned employees within 2 months from the due date, the respective
payment voucher are sent to Cash Department (Colaba) for further needful. A
remark to that effect is made in the Register when the payment voucher is sent
unpaid to Cash Department (South) or sent for cancellation.
IMPREST CASH VOUCHERS PAYMENT :

1187
All the vouchers in respect of recoupment of petty cash maintained at all
Departments at Dadar Kingsway and Wadala Depot are paid at Cash
Department (North) . On receipt of these vouchers from cash Department (S),
Imprest Cash Counter Clerk sorts them out department wise and then send to
respective departments through dispatch book. On presentation of these
vouchers for recoupment at imprest cash counter the Clerk in charge confirms
the signature of the concerned receiving officer of the Department on each and
every voucher. He also obtains authority letter from the staff who has
approached to collect the amount, authorizing him to receive the amount on
behalf of authority in whose name vouchers are prepared and makes the
correct payment as per payment voucher and embosses ‘PAID’ stamp on it.
MEDICAL REIMBURSEMENT :
All the payment vouchers of Medical Reimbursement pertaining to
employees of all Departments at Dadar Kingsway and Wadala Depot are paid
from Cash Department (North). The employees/Officer concerned turns up
with Pink Colour I/Note forwarded by Cash Department (Colaba). Imprest
Cash Counter Clerk locates his payment voucher referring to the voucher
number on the Pink I/Note. The Clerk makes the payment after confirming
the identity of the employee/Officer from Bus Token-Cum-I/Card or Bus Pass
and obtaining his acknowledgement and then affix the ‘PAID’ stamp on

1188
payment voucher. All Medical Reimbursement upto Rs. 10,000/- are paid in
cash at Cash Department (North) and above Rs. 10,000/- by Cheque at Cash
Department (South).
PROVIDENT FUND REFUNDABLE ADVANCE PAYMENT :
The P.F.Refundable Advance to the employees of all Departments at
Dadar Kingsway and Wadala Depot are paid from Cash Department (North).
EDP’s payment vouchers of the employees whose P.F.R. advance is sanctioned
alongwith the individual cheques and Pay Order for cash payment as per
EDP’s listing are collected from Payment Section at Cash Department (Colaba).
A list of employees whose payment for P.F.R.A. is obtained as per EDP’s list, is
displayed at the counter for the information of employees. Pay Order is got
encashed from Receiving Supervisor’s counter. Concerned employees
approach the imprest Payment Clerk with Departmental I/Note for receiving
their P.F.R.A. The imprest payment clerk, on confirming the Identification of
the concerned employee and obtaining his acknowledgement makes the
payment of P.F.R.A. either in cash or by cheque as the case may be and ‘PAID’
stamp is embossed on payment voucher. For administrative convenience,
there is a practice to make this payment once in a week on Thursday only.
Payments of P.F.R.A. which are not collected on the Thursday due, are

1189
detained at Cash Department (N) for one more week i.e. till next Thursday and
if not collected even then, are deposited back at Payment Section of Cash
Department (Colaba). A summary of amount paid and unpaid balance is
prepared and sent to Payment Section at Cash Department Colaba alongwith
relevant payment vouchers. The unpaid cash balance or cheques are also
deposited back with OAP alongwith the summary.
POSTAL RECURRING DEPOSITS :-
A list alongwith payment voucher slips of Postal Recurring Deposits
pertaining to the employees whose PRD’s have matured is received at Cash
Department (North) from Cash Department Colaba. The same procedure as
that of LTA/Encashment of Leave is followed for payment of PRD vouchers
also.
All payments made out of the Imprest Cash standing with the Imprest
Clerk are at last entered into a Imprest Cash Register. At the close of the Day,
total of the payments made and balance left is worked out. The balance
amount as per the register should tally with actual cash balance in the Imprest
Cash Box.
If Pay Order is received in respect of the PRD amount to be paid to
employees, the said Pay Order is encashed from the Daily collection and
separate entries record will be maintained for all the payments made out of it.

1190
Balance if any, at the end of two months, will be returned to OAP at Cash
Department (South).
RECOUPMENT OF IMPREST CASH :
List of daily payments made out of the Imprest Cash is prepared and got
it audited on day-to-day basis. All these lists are combined and a summary
sheet is prepared when Recoupment Bill Voucher is required to be initiated.
All these preaudited lists and summary sheet are attached to recoupment bill
voucher. An entry of Recoupment Bill Voucher is taken on Imprest Cash
Register as well as Bill Register and get audited. Then it is sent to H.O. Colaba
for recoupment. A cheque received as proceeds of recoupment is got encashed
from Receiving Supervisor Counter at Cash Department (N) and the cash is
included in Imprest Cash standing with Imprest Cash Clerk.
DISHONOUR CHEQUES
Cheques dishonourd by Banks for the reasons mentioned on memos
attached to them, are collected by Banking Supervisor from our Bankers and
handed over to Dishonour Cheque Clerk. Dishonour Cheques Clerk enters the
particulars of the dishonoured cheques in Dishonoured Cheques Register and
Sr.No. of the Register is noted on the reverse of the respective cheque. These
dishonoured cheques are then forwarded to Consumers Department (North) or

1191
concerned Department under dispatch for further action of recoupment from
concerned party.
When the amount is recouped by the concerned Department, it is
remitted to Cash Department (North) through Remittance Slip, which shows a
Sr.No. of Dishonoured Cheque Register of Cash Department (North). With the
help of the Sr.No. , the entry in dishonoured cheque register is located and after
confirming the amount recouped, the respective entry is closed.
The amount of dishonoured cheques of consumers bills, which could not
be recouped, are recovered by Consumers Department (North) debiting
consumer’s individual account and Debit Advice to that effect is forwarded to
Accounts Department through Cash Department (North). The respective entry
in Dishonoured Cheque Register is closed based on such Debit Advice. After
due audit of such advice, it is forwarded to Accounts Department.
At the end of each month, all the entries of the Dishonoured Cheques
Register, which have remained open, are carried forward on a new page so that
clear picture of dishonoured cheques yet to be recouped is obtained.
SAFE CUSTODY ON UNCLAIMED VALUABLE ARTICLES :
Lost Property valuable articles like Gold, Silver etc. remained unclaimed
in the Lost Property Section of Traffic Department are deposited with Cash
Department (N) for its safe custody till disposal. Itemwise articles are

1192
physically checked with concerned list, then sealed in separate envelopes with
its Sr.No. and description of the article inscribed on it and the same are
acknowledged by Cash Department’s Supervisor or OA Cash (N). Then these
items are entered into a Unclaimed L.P. valuable Articles Register and kept in
the safe custody of the Cash Department (N) till they are required to be sent to
Materials Management Department for further disposal by Auction or sale.
Whenever these valuable articles are to be disposed off by Auction, all
the valuable articles are to be forwarded to Materials Management Department
at Oshiwara Depot and further action is taken by AMM (Sales).
However, whenever these articles are to be disposed off through sale by
inviting tenders. Tenders are invited by Materials Management Department
and on a fixed date all the articles have to be displaced to all the tenderers for
their inspection in the presence of the representatives of Cash Department,
Materials Management, Audit, Security, Lost Property Section etc. One by one
all the articles are inspected by tenderes to ascertain the weight and genuiness
of the quality of the article. Once these valuable articles are inspected as above,
they have to be kept in separate boxes duly sealed by Cash Department
Officials. Signature of tenderors and representatives of Departments, viz. Cash,
Materials Management, Traffic, Security and Audit will be taken on seal itself
to eliminate possibilities of a complaint at the time of delivery in respect of

1193
quality & quantity of articles. Tenders will be opened on the day and time of
opening of tender as decided by AMM (Sales) and further action of obtaining
Management / BEST Committee / Corporation’s sanction for disposal of
valuable articles as per BMC Act will be taken by AMM (Sales). Once the
sanction is obtain, the valuable articles are handed over to the highest bidder
after following the proper procedure of opening the sealed boxes in presence of
all the authorities as above and the winner tenderer. Authontication to this
effect is also obtained on the Lost Property Register in charge of Cash
Department (N).
STAFF BENEFIT FUND
All the funds required to be credited to Staff Benefit Fund A/c under
Section 460 HH of the B.M.C. Act are deposited in Cash Department (N) by a
separate Remittance Slip under Code NO. 700/109. These Remittance Slips are
first entered into a SBF Remittance Register and Pay-In-Slips of Bank Of India,
Electric House Branch is prepared. The same are got audited and then the
amount is separately deposited in BEST Staff Benefit Fund A/c in Bank Of
India, Electric House Branch. Duly acknowledged Pay-In-Slips and Remittance
Slips alongwith the SBF Remittance Register is sent to Accounts Department
for a entry in Books of Accounts. When the same are returned back
Remittance Slip is filed in a separate file at Cash Department (South).

1194
All records of the Department are required to be preserved for the period
as per the norms laid down for Cash Department.
SECRETARIAL

1195

(Updated as on 22.12.2005)
- 1 -
MANUAL OF SECRETARIAL BRANCH
- INTRODUCTION -
1196
The Secretarial Branch of Undertaking serves a link between various departments of
the Undertaking on one side and BEST Committee, Brihan Mumbai Municipal Corporation
on the other side in all respects. It is a vital important wing in the organizational set-up of the
Undertaking. The main task of this Branch is to pay prompt attention and to maintain overall
vigial on various matters brought before the B.E.S. & T. Committee. The function of this
Branch are of vital importance, in as much as the same are to be carried out within the
perview of various Sections of MMC Act. 1888 (as amended upto date) and the same are also
time bound. There are altogether eight sections under the control of this Branch and their
functions are correlated to each other for the purpose of smooth and efficient functioning of
Secretarial Branch. The organizational set-up of this Branch is as under :-
SECRETARIAL BRANCH
----------------------------------------------------------------------------------------------
Secretarial Marathi Corres- Typing Establi- Chairman Photo Xerox
Section Vibhag pondence Section shment Office graphy Section
Section
The Secretarial Branch is under the overall control of the Secretary and he is directly
responsible to the General Manager. He is assisted by the Dy. Secretary and other officers
under his control, in discharging various activities in day to day functioning of the Secretarial
Branch.

A) SECRETARlAL SECTION :-
- 2 -
CHAPTER - I
Functions of the Secretarial Branch
The main functions of this Section are as under :-
1) To arrange the BEST committee meetings in accordance with the provisions of
1197
Mumbai Municipal Corporation Act 1888 (as amended upto date) and as per the
Corporation Procedure Rules applicable for the BEST Committee meetings.
2) To furnish the various types of information pertaining to the Undertaking, to the
Chairman and Members of the B.E.S. & T. Committee with the approval of General
Manager / Additional General Manager.
3) To make overall arrangement of conducting the business B. E. S. & T. Committee
meetings.
4) To send the letters to the members of the BEST Committee at their residence
informing them the date and timing of the meeting of the BEST Committee alongwith
other correspondence pertaining to the Undertaking.
5) To prepare Agenda (English & Marathi) for the B.E.S. & T. Committee meetings and
forward the same to the residence of members of B.E.S.& T. Committee.
6) To prepare. the Minutes in Marathi of the previous meeting of the BEST Committee
and to circulate the same to the residence of the members of the BEST Committee
prior to the date of next Committee meeting and to place the
- 3 -

1198
same in the following meeting for confirmation of the BEST Committee (for
Chairman's Signature).
7) To send the notes to the concerned Heads of Departments for their report/reply in
connection with the discussions on items that took place in the previous meeting of the
.BEST Committee. To include .the replies received from the Heads of Departments on
the agenda of the BEST Committee, in connection with the items for their
information/approval.
8) To make the resolutions in accordance with the decisions of the Committee and
circulate the same amongst the concerned Heads of Departments for further necessary
action. To forward the copies of the proposal to the Municipal Secretary, Brihan
Mumbai Mahanagarpalika, which requires Corporation's sanction/approval.
9) To place before the Committee, the letters received from the Municipal
Councillors/members of the BEST Committee in respect of policy matters and to deal
with the same in accordance with the decision of the Committee.
10) To furnish the information to the Municipal Councillors and Members of the State
Legislative Assembly / Parliament pertaining to the BEST Undertaking with the
approval of the Management).
11) To furnish the information to the Municipal Authorities in connection with Short
Notice Questions raised / Notice of Motions moved ,by the Municipal Councillors.
12) To arrange the important functions viz. BEST Day, Shiv Jayanti, Ambedkar Jayanti,
Independence Day, Republic Day.
- 4 -
13) To arrange inauguration functions viz. Receiving Station, Bus Depot, Cash collection

Centers, Bus .Station etc.
As regards constitution of B.E.8. & T. Committee terms of office of its
members, etc. reference may be made to Section Nos. .50 and 50A to 50F of
MMC Act, 1888 (as amended upto date ).
Procedure Rules for B.E.S. & T. Committee
Regulations for conduct of business of the B.E.S.& T. Committee are made by
the B.E.S.& T. Committee under the provisions of Section 50 D (2) of the MMC Act
1199
1888 (as amended upto date) as approved vide B.C.R.No.926 of 18.1.2.1953 & No. 1375
dated 29.3.1980 and BCR No. 40 dated 4 th June, 1999.
1) The Secretary shall send each member of the Committee on the day previous to the
meeting the list of business and unless under urgent circumstances & with the consent
of the members present no business not entered on the such list shall be transacted.
2) The minutes of the previous meeting shall be previously circulated and taken as read
unless the majority of the members present at the meeting request that such minutes be
read.
3) If any member present draws the attention of the Chairman to any portion of the
minutes of the previous meeting as being erroneously entered in the Minutes book,
such amendment as the Chairman deems proper shall be made before the minutes are
signed.
- 5 -
4) The consideration of any particular item in the list of business of which three day's
notice is required, has not be given shall, at the request of two members of the B.E.S.

1200
& T. Committee, made before discussion thereon begins, either orally or if absent by
letter, be postponed until the next meeting.
5) All motion and amendments must be duly proposed and seconded.
6) Chairman shall have the power to divide into two or more distinct propositions, any
motion or amendment which, in his opinion is so complicated as to be likely to lead to
confusion or inconvenience by being voted upon as one proposition
7) The Chairman shall decide summarily all points of order or procedure.
8) When the motion has been put to the meeting, any member may propose an
amendment. No second amendment, except for the adjournment of the debate, shall be
proposed until the first has been disposed of. The first amendment, if carried, shall be
put as a substantive proposition to which other amendments may be proposed.
9) A proposition to adjourn meeting or to postpone the consideration of a particular
question shall always take precedence.
10) Voting is to be made by show of hands. Every question voted on shall be put both for
and against.
11) A Member who desires to move any substantive proposition shall give notice of his
intention to the Secretary at least two clear days before the day of the Meeting at which
such proposition is to be brought forward.
- 6 -
12) The foregoing roles for conduct of business of the B.E.S. & T. Committee, Shall also
be applicable to Sub-Committee with the exception that in meetings of Sub-
Committees motions and amendments need not be seconded.

1201
13) Sub- Committee may decide questions referred to them by the B.E.S. & T. Committee
under Section 50 F of MMC Act 1888 (as amended upto date) reporting their
proceedings to the B.E.S. & T. Committee or they may draw up a report for the
decision of the B.E.S. & T. Committee.
14) Any member of a Sub-Committee, dissenting from the report of the majority of the
Sub-Committee may require his dissent to be laid before the B.E.S. & T. Committee,
with the report of the Sub-Committee.
15) A member who desires to move any adjournment motion shall give notice of his
intention to the Secretary one day in advance before the meeting at which such
propositions is to be brought forward or at least 2 hours before the time of the meeting.
16) The subsequent motion for adjournment of the meeting shall not be moved until after
the lapse of such time after the last previous motion as the Presiding Authority deems
to be reasonable.
17) That an adjournment motion shall not be moved on the subject on which the meeting
of the Corporation of the Standing Committee is already adjourned.
18) Adjournment motions on the subjects other than those relating to the business of the
Undertaking or concerning the B.E.S. & T. Undertaking, except in cases where
Adjournment Motion is brought in connection with the death of eminent person, grave
accident and the like, shall not be moved in the B.E.S. & T. Committee.
- 7 -
Standing Order (20 B) regarding disposed of letters, etc. Resolution of the B.E.S. & T.
Committee, No. 293, dated 31 st May, 1978 :-
1. That the letters, etc. received from the Municipal Councillors where policy decision of
the Committee is required, be only included on the agenda of the B.E.S. & T.
Committee at the discretion of the Chairman, B.E.S. & T. Committee.

1202
2. That the letters from the Municipal Councillors regarding individual cases of
employees/officers, where there are other avenues open for redressing the grievances,
etc. and cases falling within the executive powers of the General Manager such as
starting, discontinuance of bus routes, etc. and similar items, need not be included on
the agenda of the Committee.
AGENDA WORK
(33-B)
REVISED RULES FOR THE PAYMENT OF
FEES FOR THE NON-COUNCILLOR
MEMBERS OF B.E.S.&T. COMMITTEE
(Vide Government Resolution, No. 5361-704-C, DATED the 24 th Febryary, 1962)
i) If the Chairman or a member of the B.E. S. & T. Committee is not a Councillor and
he attends a meeting of the Committee at which a quorum is present and business is
transacted, he shall be entitled to a fee of Rs. 50 for every ordinary or special
meeting of the Committee provided if such a meeting is adjourned, no fees shall be
paid for attendance at the Adjourned Meeting.
ii) The aggregate amount of fees payable in respect of meetings held during any
month shall not exceed Rs. 150/-
- 8 -
(43)
Rules for Recruitment of the Officers of the
B.E.S. & T. Undertaking through the
Maharashtra Public Service Commission
(Vide Corporation Resolutions, No. 1069, dated the 10tt December 1964,
No. 698, dated the 26th August 1965 and No. 669, dated the 11 th August, 1980)
Government Notification in Urban Development, Public Health and Housing

1203
Department, No. BMC/6164/68775 - CL, dated the 25th February, 1966, sanctioning the
Rules :
"In exercise of the powers conferred by Sub - Section (1) and (3) of Section 80B of the
Mumbai Municipal Corporation Act (as amended up to date) and after consultation with the
Brihanmumbai Mahanagar Palika and the Maharashtra Public Service Commission, the
Government of Maharashtra is pleased to make the following Rules, namely :
1. These Rules may be cal1ed the Maharashtra Public Service Commission
(Appointments in the B.E.S. & T. Undertaking) Rules, 1966.
2. In these Rules, unless 'there is anything repugnant to the subject or context
(i) “Appointing Authority" means the B.E.S. & T. Committee
(ii) "General manager" means the General Manager of the B.E.S & T.Undertaking;
(iii) "Secretary to the Commission" means the Secretary to the Maharashtra Public Service
Commission;
(iv) "The Act" means the Mumbai Municipal Corporation Act 1888 (Act III of 1888) as
modified from time to time.
- 9 -
3. Recruitment to any of the posts referred to in Section 460 U of the Act may be made
by promotion or by selection or by transfer as the B.E.S. & T. Committee after
considering the recommendation of the General Manager, directs regard being had to
the recruitment rules for the time being in force for such posts.
Provided that :-
The State Government may, in consultation with the Commission, by order published in the
Official Gazette specify any post carrying a minimum monthly salary of Rs. 1,360
(exclusive of allowances) or over as a post which in the opinion of the State Government it is

1204
necessary to fill otherwise than by promotion or by selection or by transfer and such post
when so specified may be filled by appointment thereto of a suitable person after consultation
with the Commission and with the previous approval of the State Government
4. On the General Manager forwarding a requisition to the Public service Commission to
make recruitment to posts falling within the perview of MPSC referred to in Section
460 U of the Act by selection, the following procedure shall be followed, namely :
(1) The Commission shall
(i) by Advertisement in at least one local newspaper announce -
(ii) (a) the approximate number and kind of posts to be filled;
(b) the qualifications for the candidates as prescribed under Sub
Section (4) (b) of Section 80 B of the Act;
(c) invite applications and announce to procedure regarding their
submission, charge a fee for forms of applications and also an
application fee in such amounts as it may, from time to time, fix ;
(iii) consider all applications received and interview such candidates as it considers
most suitable for appointment.
- 10 -
2) The Commission shall invite the General Manager or any officer authorised by him to
be present at the interview to advise the Commission ;
3) The General Manager, or the officer deputed by him may take part in the deliberation
of the Commission but he shall not be entitled to vote ;
4) The Commission may also invite any person or persons including any officer or
officers of Government as it may consider necessary to be present at the interview to
advise the Commission, such person or persons may take part in the deliberation of the
Commission but shall not be entitled to vote ;

1205
5) The Commission shall forward to the General Manager a list containing such numbers
as the B. E. S. & T. Committee may fix, of candidates whom the Commission
considers most suitable for appointment, arranged in the order of preference ;
6) When a candidate is called for an interview before the Commission the travelling and
other expenses in connection with the attendance at the interview shall be borne by
him.
5. (i) Where recruitment to the posts falling within the purview of the MPSC referred
in the Section 460 U of the Act is to be made by promotion or by transfer the General
Manager, with the concurrence of the B.E.S. & T. Committee, shall forward to the
Commission the names of candidates nominated for appointment and the names of
persons, if any, in the service of the B.E.S. & T. Undertaking who are senior to such
candidates and eligible for appointment to the post.
(ii) Thereupon the Commission shall -
- 11 -
(a). consider the claims of candidates nominated for appointment;
(b) determine in respect of each candidate so nominated whether his qualifications are
sufficient and whether his record proves him to have the character and the ability to
merit the appointment.
(c) arrange, where necessary, the names of such candidates in order of preference and
communicate the list to the General Manager for being placed before the B.E.S. &
T. Committee.
6. (i) The B.E.S. & T. Undertaking shall pay to the Commission the expenses incurred by
the Commission for appointments in the B.E.S. & T. Undertaking on account of-
(a) Advertisements
(b) Payments of travelling allowance, daily allowance and / or honorarium to

1206
persons invited by the Commission to be present at the interview to advise
the Commission as included in the bills received from the Secretary to the
Commission.
(ii) On every occasion on which the Commission in consulted for appointment to
any post or number of posts of the same category for which the qualifications
required are the same, the B.E.S. & T. Undertaking shall pay to the Commission
a fee of Rs. 1000/- in respect of appointment by selection and Rs. 500/- in
respect of appointment by promotion.
7. All references to the Commission shall be made by means of a official letter addressed
to the Secretary to the Commission by the General Manager and every such reference
shall be accompanied by all the relevant papers or copies of such papers.
- 12 -
8. The Commission on receipt of such reference may if necessary, seek such further
clarification as may be required from the General Manager, before taking further
action.
(1) If the B.E.S. & T. Committee does not accept the advice of the Commission, the
General Manager shall communicate to the Commission, the reason for not so
accepting the advice and the Commission shall be given an opportunity of
reconsidering its opinion and, if it so desires, of making fresh recommendations.
(2) The Commission shall be informed by the General Manager of the action taken on
its advice in all cases which have been referred to it within a period of three months
in respect of appointments by selection and one month in respect of appointments
by promotion, from the date of receipt of the advice. In cases in which action could
not be taken within the time specified, the Commission shall be kept informed of
the reasons for delay.
Committee Notes received from various Departments duly approved by the G.M. to be

1207
considered in the ensuing committee meeting are typed as fair copies in the form of agenda
for committee meeting. Thereafter Xerox coppies / Risograph copies are taken out for
preparing sets of Agenda. The copies of Agenda are arranged in order and index is prepared
thereof. The copies of Agenda are delivered to the Committee members at their residence. All
items included in the Agenda & placed before meeting of the BEST' Committee are recorded
in the register maintained for this purpose. Heads of Branches / Departments are responsible
to ensure that the items required to be placed before the BEST Committee are sent to the
Secretary well in advance before the ensuing committee meeting. Items if received after the
close of Agenda are normally included in the Agenda of the Committee meeting provided that
such items are of urgent nature, in which case the same are to be circulated to the
- 13 -
members of the Committee for consideration as "urgent business" in the form of additional
Agenda and/or supplementary Agenda.
under :-
After consideration of Agenda by the B.E.S.& T.Committee, the items are divided as
a) Items considered by the B.E.S. & T. Committee but postponed for clarification or
additional information required from the administration in the light of discussion that
took place at the meeting, are to be entered in the register of B.E.S. & T. Committee
Resolution and forwarded to the department concerned for reports in the form of Notes
to the BEST Committee or otherwise. The relevant extracts of such resolution is
required to be looked into and further action is required to be taken by the departments
concerned. Further reports giving the required additional information as desired by the
members of the BEST Committee, when received from the concerned departments are
placed before the Committee subsequently.
b) The notes on certain items on the Agenda (Arising out of the discussion notes) are sent
to the departments concerned for the further reports etc. The reports when received are
put up to the Committee in the subsequent meeting. In case if a particular member of

1208
the Committee required this information, the same is conveyed to him directly after
obtaining the reports from the concerned department with the approval of
Management.
c) Items postponed for any reason whatsoever shall be re-entered on the Agenda for
subsequent Committee Meeting.
d) After the meeting is over recorded resolution, conveying BEST Committee's orders are
forwarded to the departments concerned for information & necessary action, by the
Secretary.
- 14 -
Preparation of Minutes of Committee Meetings
The minutes of the B.E.S & T. Committee meetings are prepared in Marathi by the Secretary.
The Secretary/Dy. Secretary invariably attends each Committee Meeting whenever held. Two
Stenographers (one Marathi & one English) also remain present in the meeting to note down
the proceedings of the meeting. The Secretary /Dy. Secretary also note down the contents of
the speeches made by the various members in the meeting, so as to enable him to prepare
minutes of the Committee meeting. Prior to the commencement of the business of the
Committee, the Chairman of the B.E.S & T. Committee decides, as to which items are going
to be taken up for consideration in the meeting and accordingly a list of items is prepared by
him, which the Secretary arranges to circulate in the meeting.
2. After the meeting the Secretary prepares a list of items approved, withdrawn, rejected,
postponed, not taken for discussion etc. as the case may be immediately, on the same day. The
Secretary prepares draft minutes of discussion part only with the help of contents noted by
him, as well as by the Stenographers who attend the meeting. He dictates the matter in
Marathi language. A complete set of the minutes is prepared where in all the items decided in
the meetings are included alongwith its respective resolution.
3. The work of compilation of minutes is being carried out by the Asst. Secretary/Clerk in the

1209
Secretarial Section. He, on receipt of the approved draft of the discussion part of the minutes
from Secretary inserts the same at the relevant pages of the minutes, he has kept ready with
him. He also keeps ready with him the resolutions of the various proposals passed in the
Committee meeting, according to their serial number. Thus complete minutes of the meeting
are compiled by him, alongwith resolution of each proposal with its respective serial number.
A set of the minutes so compiled in all respect, is then forwarded to the Deputy Secretary for
checking, verifying etc. who further sends the same to the Secretary for their perusal
and
- 15 -
approval. The Secretary then sends the same to the General Manager and chairman for their
approval. The General Manager and Chairman make corrections, if necessary, in the minutes
prepared by the Secretary, sign the same and return to the Secretary for further necessary
action.
4. On receipt of the said minutes. duly approved by the General Manager and Chairman,
the Secretary forwards the same to O.A (Typing) for further action i.e. xeroxing and taking
out necessary copies of the same, etc. Generally, 38 sets of the minutes are prepared for
sending the same to Committee members and some of the Senior Executives of the
Undertaking.
5. The minutes completed in all respects are received by O.A. Typing from the Secretary.
The work of taking out copies and preparing the necessary sets of minutes is entrusted to O.A
Typing. He then attends the following :
a) He gives new serial numbers to the pages of minutes in confirmation of the earlier
minutes after cancelling the old numbers mentioned on the minutes
b) He then arranges to forward the minutes for xeroxing requisite no. of copies
c) On receipt of the xerox copies, the required no. of sets are prepared

1210
d) The sets are again checked to verify the serial numbers of the pages, bad xeroxing
pages etc.
e) Then index for. the said minutes is prepared.
f) The sets of the minutes so prepared are sent to O.S. Correspondence to distribute the
same to members of the Committee.
- 16 -
At present 38 sets are prepared and the distribution of the same is as under :
Correspondence - 25 sets
pasting (for minutes book) - 1 Set
Secretarial Department - 10 sets
Typing - 1 Set
Marathi Vibhag - 1 Set
--------
38 Sets
=====
6. The sets so prepared by him are sent to the O.S. Correspondence for dispatching the
same to the Committee members and other officers. The copies of the minutes are invariably
sent to each Committee Member, Municipal Secretary, MCA, AGM(A), Municipal
Commissioner. The despatching of the copies of the minutes is being looked after by the O.S.
Correspondence.
Corporation's Sanction
Items duly approved-sanctioned by the B.E.S. & T. Committee requiring further
sanction of the Corporation are forwarded to the Municipal Secretary under a covering letter
to be included in the Agenda of Corporation Meetings, as required under the provisions of the
Mumbai Municipal Corporation Act, 1888 (as amended upto date). 300 copies each in

1211
Engli!sh & Marathi of such item are sent to the Corporation for distribution amongst the
Municipal Councillors.
Agenda of Corporation
Agenda of the monthly meetings of the Corporation as received from the Municipal
Secretary's office are circulated to the Chairman/G.M. for information with regard to items
pertaining to the B.E.S. &. T. Undertaking and any other items which are related to the BEST
Undertaking.
- 17 -
Printed copies of the minutes of the Corporation meeting are received and all items
pertaining to the Undertaking are noted and action taken accordingly. The Corporation
Resolutions pertaining to the Undertaking, copies of which are received from the ,Municipal
Secretary, duly endorsed, requiring further action, are recorded and included in the agenda of
the B.E.S & T. Committee Meetings for the information and necessary action.
The Secretarial Department keeps a watch over the implementation of the decision
arrived at by the B.E.S & T. Committee and/or the Corporation.
Interpellations and draft replies to the Municipal Commissioner :
Various interpellations from the Municipal Councillors received in the Undertaking
from the Municipal Commissioner's Office duly endorsed, are forwarded to the department
concerned for their replies. All draft replies finally approved by the General Manager, are
forwarded to the Municipal Commissioner together with the supplementary information, if
any.
Some Definitions :-
i) Notice of Meeting :- It is a letter issued by the Secretary to the Member of BEST

1212
Committee informing the date, time & venue of the B.E.S. & T. Committee meeting.
ii) Agenda: Literary meaning "things to be done". It is a statement showing the items or
subject matters that are to be considered in the forth coming meeting.
iii) Leave of absence: It denotes the intimation sent by the Committee Members to the
Secretary, of his intention of remaining absent on the day of meeting, on
- 18 -
the strength of which the reason for his remaining absent on the day of meeting is
recorded in the minutes.
iv) Quoram : It is the minimum number of members required to remain present during the
meeting in order to constitute a valid meeting, without which a meeting cannot be
validly proceed to or transact the business.
v) Minutes: Minutes is a record of1he proceedings of the business gone through at the
meeting. It may be in the following form :
a) A record of only the decisions reached in the form of the resolution passed,
or
b) A narration of the notes of the circumstances to a resolution. The narration precedes
a resolution. Where it is considered necessary to explain the circumstances in
which it cannot be passed.
vi) Interpellation: Questions asked when the meeting is in session are called
interpellations. These are generally asked in the meetings of Corporation, Legislative
Assembly. Interpella1ions concerning B.E.S. & T. Undertaking are forwarded to the
Undertaking for clarification / reply etc.
vii) Motion . : Motion is a formal proposal moved in n meeting on a matter requiring the
decision of the Committee.

1213
viii) Resolution : Resolution is in fact a motion which has been adopted by the meeting,
though the term is often. applied to a proposal submitted to meeting for it's approval.
The word 'Motion' , 'Question' ,and 'Resolution' are often synonymously used in
relation to meetings. “Resolution” is more commonly used than 'motion'. Strictly
- 19 -
speaking a 'Motion' is a proposition placed before a meeting and becomes a 'Resolution' only
after it is adopted by the meeting. . A 'Resolution' is the embodiment or expression of the
opinion or decision of a meeting.
There are two kinds of 'Motions' one that requires previous notice and other that does
not. The notice must usually be given in writing, but in some cases it may be given orally.
A member may give oral notice of an intended motion either before the
commencement or after the conclusion of a business. In case of an oral notice the exact terms
of the motion, the name of the mover, the date on which it is to be moved etc. must also be
sent in writing.
recorded.
The resolution is a concise form of the proposal wherein the decision of the meeting is
ix) Amendments : An amendment is an alternative proposal to a motion already under
discussion. It may take the form of adding or omitting or substituting words or a
combination of these. It should be relevant in the question and be within it's scope. An
amendment should not contain contradictory or alternate propositions, not it nagativate
the original proposition. After an Amendment has been moved and seconded, the
mover cannot accept any modification without the consent of the seconder and the
permission of the meeting. It is the intention of a member to move a motion at meeting
and the same should be previously notified in writing to the Secretary.

1214
x) Short Notice Question:An intention of a member to obtain certain information by
asking certain questions before the meeting starts, in writing.
- 20 -
xi) Point of order:- It is a right of a member to raise any issue in the meeting consisting
the subjects pertaining to the organisation. It is at the discretion of the Chairman either
to allow or to rule out the point of order raised by the member.
xii) Index :- It is a list of the proposals put up for the consideration of the Committee and
attached to the agenda and form a first part of the agenda.
xiii) Adjournment of meeting :- It denotes postponement of meeting.
B) MARATHI VIBHAG
A new cell ' Marathi Vibhag' has been established as a part of the Secretarial . Branch
with effect from 8.8. 1988 under the administrative control of the Secretary with a view of
implementing the aspect of the use of Marathi language on large scale in the day-to-day
correspondence & administration of the Undertaking.
List of jobs carried out by 'Marathi Vihag'
1) Establishing various 'Marathi Cells' at departmental levels in different Departments.
2) Helping, assisting and guiding various departments in progressive use of Marathi
Language in the Administration of the BEST Undertaking.
3) Planning, co-ordinating and controlling all activities in the various departmental
Marathi Cells.
4) Preparing and publishing dictionary of common words, phrases, designations etc. in
Marathi for the use of various Marathi cells in departments of the Undertaking.

- 21 -
1215
5) Translation of all important letters, notice of motion points of orders, interpellation,
rulings, etc. from English into Marathi & vice versa.
6) Translation of tender forms, registers, note books, notes, memos, memorandum, receipt
books, designations of officers, notice boards, matters on rubber stamps, application
forms, nameplates, statements, circulars, service regulations, standing orders, and various
other forms received from departments of the Undertaking.
7) Translation of Establishment Schedule, Annual Budget Estimate, Committee Notes
received from various departments of the Undertaking.
8) Assisting the Secretarial Sections in circulation of Agenda :
i) Translation of items received for inclusion on the Agenda of the Committee
Meetings.
ii) Checking of English to Marathi translation
iii) Checking of Marathi Typed items
iv) Compilation of sets.
v) Checking of sets of Agenda copies
vi) Checking of Index of Agenda
9) Checking of agenda copies of Committee Members to be kept ready on the day of the
meeting.

- 22 -
10) Translation of Line Notices issued from time to time for the outdoor staff in respect of
1216
instructions pertaining to operation of buses, change in routes, shifting of bus stops,
diversions, starting of new routes, revision of fares, etc
11) Issuing circulars to various departments of the Undertaking for the progressive use of
Marathi in administration.
12) Preparing registers, forms, manuals, etc. to be introduced from time to time in Marathi.
13) Suggesting appropriate words in Marathi for words in English language and vice versa;
& when required
14) Checking translation of various forms, letters, registers, receipt books, notes,
application forms, circulars, designations of officers, notice boards, etc. in Marathi
received from various Marathi cells of different departments of the Undertaking. '
15) Assisting the Secretarial Section in preparation of minutes –
MARATHI –
i) Translation of minutes.
ii) Checking of draft minutes.
iii) Checking of typed copies of the draft minutes.
16) Attending monthly meetings of various Marathi cells, on receipt of intimation.
- 23 -

1217
17) to discuss with the representatives of various Marathi cells and advise them for
progressive and effective use of Marathi in the administration of the Undertaking.
18) Maintenance of registers, forms & files of Marathi Vibhag.
19) Maintenance of records of the Marathi Vibhag.
20) Purchase of dictionaries in Marathi & English on the various subjects for the use of the
Marathi Vibhag.
C) CORRESPONDENCE SECTION
The Correspondence Section is placed under the direct control of the Secretary. It is
under the immediate control of office Superintendent Correspondence. The work/functions
carried out in this Section are as under:
a) The Correspondence Section receives all the inward mail/letters through various modes
such as post, registered post, by hand delivery, Courier, Parcels, Fax, etc.
b) It shall distribute these letters to the concerned departments by making entries in the
respective despatch books.
c) It receives papers for inter-departmental transmission throughout the Undertaking &
shall sort/distribute it for onward transmission to the departments concerned.
d) It mails/delivers the out going correspondence received from various departments by
keeping its record as required.
- 24 -
e) It preserves/maintain record of important circulars, administrative orders, procedure
orders, and proceedings/minutes of the BEST Committee meetings.

1218
f) Allocation of duties of Sepoys & posting to Various VIP cabins at G.M.’s Chamber,
Add1.G.M. Chamber, etc.
g) To subscribe & renew various types of subscriptions & Journal for various head of
branches at Colaba Head Office.
h) To maintain & upkeep Imprest Cash & to recoup the expenses incurred by the various
Head of Branches towards tea, coffee, snacks and to recoup various administrative
expenses upto Rs. 500/- incurred by various heads of branches those who do not
maintaining Imprest cash.
i) To purchase various books, bare Acts. required for various Heads of Branches for
those who are not maintaining imprest cash.
For the smooth functioning, this Section is functioning from two places viz. Colaba &
Dadar & divided into following sub-Sections :-
Correspondence Department
------------------------------------------------------------------
H.O.Colaba Dadar
---------------------------------- -- ------------------------
1) Inward 2) Outward 3) General 1) Inward 2) Outward
Sub- Sub- Sub- Sub- Sub-
Section Section Section Section Section
- 25 -
Functions of Inward Section:- This Sub-Section deals with inward letters received by hand
delivery, registered post and ordinary post. The same are opened and the stamps indicating

1219
date & time of receipt of letter is put on the reverse of letter. The letters received by registered
post and hand delivery are recorded in the dispatch book. Consumers letters addressed to the
G.M. & supdts. Cons. South & North are numbered and registered in a register provided for
consumers department. All Undertaking's receipts are entered in the dispatch book and
handed over to Cash Department. Records of letters received from VIPs, viz. MPs, MLAs,
Municipal Councillors, etc. kept by the inward section.
Functions of Outward Section:- Outward Section deals with the dispatch of letters received
from various departments of the Undertaking addressed to outside parties for onward
transmission. The main function of this Section is to supervise & control over the Clerks.
Jamadars & Sepoys placed under this Section in respect of assignment of Undertaking's work
& posting of various Sepoys. Besides this Section carried out following work :-
a) To distribute the work, areawise to Outdoor Sepoys.
b) To maintain Sepoys trip register entering therein No. of letters given, time in & time
out, etc.
c) To purchase postal stamps, etc. for the use of various departments of the Undertaking.
d) To arrange internal correspondence dispatch viz. DLs & yellow copies of letters, etc. to
various departments.
e) To despatch cheques to concerned banks, as well as cheques addressed to TEC.
- 26 -
f) To send franking machine to General Post office C.S.T. once in a week depending
upon franking load.
g) To send letters addressed to various Union offices to their officers and also press notes
to the press concerned & to send letter to B.W.U. by hand every evening & to various
approved unions by hand in case of urgency & by post in other usual case.

h) To dispatch electricity supply bills & receipts after franking to Post Offices.
i) To prepare monthly statement of overtime to Jamadars and Sepoys.
1220
j) To deliver the agenda to the Committee Members at their residence through Jamadars
& Sepoys after office hours.
k) To deposit cheques of telephone bills to various telephone exchanges.
I) To prepare monthly statement of payment of Rs. 500/- p.m. to Jamadars / Sepoys for
delivering agenda at the residence of Committee Members after office hours.
m) To prepare a monthly statement of sepoys of payment of Rs. 30/- in case of
absenteeism of regular Sepoy who is posted for regular agenda work.
n) To prepare a monthly statement of Franking Machine allowance.
Functions of the General Section :-
The General Section carries out the following function :
a) Pasting & recording of minutes of Committee meetings in prescribed register.
- 27 -
b) Circulation of minutes of previous Committee meeting at the residence of the
members of Committee.
c) Filling the papers received from Secretary/O.S.COrr., etc. in a proper files/filing of
various letters received from traffics, line notice copies of other departments.
d) Maintaining proper filing of departmental circulars & delegation of powers.

e) Preparation of imprest cash bills for recoupment of Rs. 29,250/- which has been split in
two sections General & tea bill.
f) Renewal of telephone directories.
g) Proper maintenance of office records in record room.
h) Scrapping of Outdated office records as per the procedure and send the same to scrap
yard.
i) Renewal of franking machine licence at Dadar & Colaba, renewal of post bag No. 192
& renewal of abbreviated address of BEST & keeping Correspondence of the same.
1221
Imprest Cash :-. G.M.'s administrative sanction has been obtained for Imprest Cash of Rs.
36,000/- & Rs. 6,000/- to Correspondence Department at Head Office & at King'sway office
respectively. Reimbursement of expenditure incurred by the various departments in respect of
tea bills, xerox, courier service, etc. is paid through this imprest cash. It is also used for
meeting the expenses incurred for postal stamps, telegrams, for paying subscription for
newspapers, issue of railway season tickets to Sepoys who are engaged for distribution of
agenda at the residence of the members of BEST Committee at their residence and other
urgent nature of expenditure etc. Proper
- 28 -
account of imp rest cash amount is maintained by the O.S.Corr and he is responsible for the
same.
Franking Machines :- Correspondence Department at Head Office & at King'sway are using
franking machine for franking articles received from various departments of the Undertaking
to be dispatched through post and addressed to outside parties. For this purpose the G.M.'s
sanction has been obtained of Rs. 1,20,00/- respectively in each zone for postal deposit &
franking.

1222
Enquiry Counter:- Enquiry counter is manned to receive all hand delivery letters addressed
to the Undertaking and includes telegrams, express delivery letters, etc. by giving them serial
numbers. He also attends enquiries of persons approaching the Enquiry Counter of general
nature. He also accepts the letters addressed to the GM, Addl.G.M, Chairman & other
important Officers.
D) TYPING SECTION
Typing Section is under the general supervision & control of the
Secretary/Dy.Secretary and is placed under the immediate charge of Office Assistant Typing.
In this Section, various types of letters, stencils, drafts, statements, bills, circulars, Court
orders, minutes, departmental letters, etc. are typed on computers in both English & Marathi
languages. Only the correspondence of those departments where the typists are not posted is
typed in this Section. As Per the norms Prescribed, English Typist has to type 9000 words per
working day and Marathi Typist has to type 6000 words per working day.
The main functions of this Section:
1) To receive typing work in English & Marathi laguages from various departments of
the Undertaking & to allocate the work amongst the Typists.
- 29 -
2) To maintain the registers/records of typing work carried out by the typists on day -to-
day basis.
3) To look after the work pertaining to maintenance of typewriters allocated to Typists of
Typing Section.
4) To look after the typing work of Agenda in English as well as in Marathi, minutes of
the BEST Committee meeting, etc.
5) Supervise the working of staff

E) ESTABLISHMENT SECTION
1223
A separate Establishment Section has been formed in the Secretarial Branch to look
after the establishment matters and other allied work thereto pertaining to various sections in
the Branch viz. Secretarial. Typing, Marathi, Correspondence, Photography &.Chairman's
Office staff, with a view to have efficient functioning as well as proper co-ordination in the
working of these various Sections. This Section is be directly working under the Control of
Deputy Secretary, subject to overal1 supervision by the Secretary. The Section is mainly
assigned with the following work :-
1) Arrangement of various functions :-
Secretarial Department have to arrange various functions in the Undertaking
such as inauguration of new Bus Depots, Bus Stations, Receiving stations, Cash
collection Centre, farewell functions, Chairman's Election, Shiv Jayanti, Republic Day,
Independence Day, etc. For such functions it is
- 30 -
necessary to purchase of flower bouquet & mementos, arrangement of tea & snacks,
preparation of invitation cards, obtaining arrangement's sanction etc.
2. Work re1ated to Establishment matter :
i) Maintenance of superannuation register of employees of all sections.
ii) Preparation of Budget Estimates for Secretarial Establishment, GM's office,
Addl.GM's office etc.
iii) Preparation of quarterly report for employment Exchange in respect of

ecruitment of employees in Secretarial Establishment.
iv) Preparation of quarterly report of vacancies regarding 'Scheduled Caste'
v) Taking over duties of new appointment, promotion, relieving note .
1224
vi) Service termination slips, final dues bills, vacancy requisitions, memo to staff
regarding late attendance, absenteeism, etc.
3. Work related to BEST Committee:-
i) Issue of Bus passes to Municipal Councillors, non-councillors members, BEST
Committee members.
ii) Preparation of bills for payment of fees to non-municipal councillor committee
members for attending the BEST Committee meeting.
4. Issue of Bus passes:-
- 31 -
i) Issue of different colour Bus passes to staff members of the Secretarial
Establishment every 3 years.
ii) Issue of Bus passes to A & B Grade Officers of the Undertaking every 5 years (about
1850 bus passes)
iii) Renewal of Bus passes issued to A & B Grade Officers of the Undertaking in the
month of February to March every year.

1225
iv) Scrapping of Bus passes of all the Employees, Officers, Superannuated employees
received from various departments of the Undertaking (except conductor & drivers) in
consultation with Audit department & in presence of Security & Vigilance Department
5. Staff/Officers matters :
i) Maintenance of service record files of all sections.
ii) Fill up the scholarship forms of employees of Secretarial Establishment and other
related work.
iii) Preparation of confidential report of newly appointed staff members of Secretarial
Establishment.
iv) Maintaining attendance register of officers & staff members of Secretarial
Establishment.
- 32 -
v) To issue letters to employees regarding superannuation, six months prior to the date of
superannuation.
vi) Fill up the engagement form in service record file service certificate & salary
certificate.
vii) Preparation of statements of leave records of last 3 years at the time of promotion.
viii) Arrangement of payment of stitching charges of Uniform for Sepoys.
ix) Preparation of confidential Report of · A' & 'B' Grade officers in the month of January

of every year. To issue festival advance once in a year.
x) Preparation of grain requisitions of employees & Officers.
1226
xi) Preparation of medical reimbursement bills in respect of sickness of staff members &
their families.
6. Maintenance of various machines.
i) Procurement of consumables such as Master Roll, Ink.-cartridges etc. in large
quantity 'required for Risograph machine. For this purpose, it is necessary to fill
up the purchase forms frequently and required to follow up with the Materials
Management Dept.
ii) Procurement of xerox papers and other materials required for Xerox machines.
For this purpose it is necessary to fill up the purchase forms,
- 33 -
prepare FSMA bill, fill up confirmatory requisition and follow up with the
Materials Management department and concerned suppliers.
iii) At present there are 4 English and 3 Marathi Typewriters and one Electronic
Typewriter in Typewriting Section. It is necessary to follow the same
procedures as mentioned above (ii).
7. Procurement/Scrapping of Materials:
i) Procurement of stationery items twice in a month from Dadar Stores Dept.
Arrangement of casual labourers & vehicle in respect thereof.
ii) Making arrangement for scrapping the material & dead stock items.

iii) Distribution of ~1ationery items to all sections of Secretarial Establishment.
1227
iv) Non-stock items are required to be purchased from the outside parties for which we
have to fill up the purchase forms and obtain the sanction from respective authorities.
Replying audit queries in respect of proposals initiated. Arrangement of payment to the
outside parties for procurement of certain items from imprest cash
v) Arrangement of vehicle at the time of scrapping the bus passes twice in six months in
presence of representatives of Audit & Security & Vigilance Department.
2.7 Maintenance of various registers and preparation of statement thereof :-
i) Preparation of Over Time Statement for the employees working on Secretarial
Establishment.
- 34 -
ii) Preparation of monthly statement for machine allowance payable to the sorters.
iii) To maintain the inventory Register of all the sections of Secretarial Establishment,
G.M's Office, Addl.GM.'s Oflice, BEST Committee Hall, BEST Committee members
Room.
iv) To maintain S.R. files of employees in all the Sections.
v) To maintain the leave registers of Officers & Staff of Secretarial Establishment.
vi) To maintain the Meal allowance register.
vii) Maintain the Service record files of employees, inventory in respect of 13 computers
& 11 printers and follow up the related work with the concerned departments.

2.8 Miscellaneous Work:
1228
i) To furnish the information to Time Keeping Department in respect of
attendance on proposed. morcha, dharna, strike stoppage of work arranged by
various unions/parties etc
ii) Furnishing the information to PRO in respect of retirees to be published in
,BEST Varta.
iii) To make arrangement of posting of officers & employees at the time of election
duties, census duty, emergency duties h case of strike etc.
- 35 -
iv) Renewal of annual subscription of :-
a) British Council British High Commission
F) CHAIRMAN'S OFFICE
The staff of Chairman's office consists of personal Assistant to Chairman
Stenographer preferably in Marathi and one Clerk to carry out administrative work. The
person appointed as P.A to Chairman is in Grade A/GIX. The staff of Chairman’s office look
after day to day correspondence pertaining to Chairman's Office. They attend the visitors
approaching the Chairman and also attend telephone calls meant for Chairman in his absence.
G) PHOTOGRAPHY SECTION
This section is responsible for taking out the photographs of various
functions/programmes arranged by the Undertaking & it includes taking photographs of
various types of accidents, officers, retirees, etc.
H) XEROX SECTION

1229
This Section is responsible in taking out the Xerox copies of material received from
various depts. of the Undertaking situated at Colaba, Backbay, Mumbai Central, and various
other places. Besides this if the depts. desire to take large no. of copies (say 100 copies &
above per page) of material the same job is carried out on Risograph machines installed in the
Section. Thus this Section is carrying out large work of xeroxing/Risography of various
documents required by the depts. situated at Colaba & other places.
ORGANISATION CHART
- 36 -
CHAPTER – III
The chart showing the organizational set up of the Secretarial Branch is shown in the
enclosed Annexure ‘A' . The allocation of duties of various officers are as under :-
I) Secretary in Grade A-2
The Secretary is directly responsible to the General Manager and assist him in dealing
with the Chairman, the B.E.S.&. T. Committee, the Mayor of Mumbai and Brihan Mumbai
Municipal Corporation. In addition, he keeps overall control & supervision over all the
Sections placed under his charge.
Besides this above, he is also assigned with the following responsibilities:
1) To arrange the BEST committee meetings in accordance with the provisions of
Mumbai Municipal Corporation Act 1888 (as amended upto date) and as per the
Corporation procedure Rules for the BEST Committee meetings.
2) To furnish the various types of information pertaining to the Undertaking to the
Chairman and Members of the B.E.S. & T. Committee with the approval of General
Manager /Additional General Manager.

1230
3) To make overall arrangement of conducting the business B. E. S. & T Committee
meetings.
4) To send the letters to the members of the BEST Committee at their residence
informing them the date and timing of the meeting of the BEST Committee alongwith
other correspondence pertaining to the Undertaking.
- 37 -
5) To prepare Agenda (English & Marathi) for the B.E.S. & T. Committee. meetings and
forward the same to the residence of members of B.E.S. & T. Committee.
6) To prepare the Minutes in Marathi of the previous meeting of the BEST Committee
and to circulate the same to the residence of the members of the BEST Committee
prior to the date of next Committee Meeting and to place the same in the following
meeting for confirmation of the BEST Committee.
7) To send the notes to the concerned Heads of Departments for their report/reply in
connection with the discussions on items that took place in the previous meeting of the
BEST Committee. To include, the replies received from the Heads of Departments on
the agenda of the BEST Committee.
8) To make the resolutions in accordance with the decisions of the Committee and
circulate the same amongst the concerned Heads of Departments for further necessary
action. To forward the copies of the proposal to the Municipal Secretary, Brihan
Mumbai Mahanagarpalika, which requires Corporation's sanction/approval.
9) To place before the Committee, the letters received from the Municipal
councillors/members of the BEST Committee in respect of policy matters and to deal
with the same in accordance with the decision of the Committee.
10) To furnish the information to the Municipal Councillors and Members of the State

1231
Legislative Assembly / Parliament pertaining to the BEST Undertaking with the
approval of the Management.
11) To furnish the information to the Municipal Authorities in connection with Short
Notice Questions raised .I Notice of Motions moved by the Municipal Councillors.
- 38 -
12) To arrange the important function viz. BEST Day, Shiv Jayanti, Ambedkar Jayanti,
Independence Day, Republilc Day, farewell functions etc.
13) To arrange inauguration functions viz. Receiving Station, Bus Depot, Cash Collection
Centers, Bus Station etc.
14) Verification of Committee notes, especially drafting, operative para, Annexures,
Tables etc.
15) Signing various types of bills, signing of the agreement for the contracts entered into
with various firms as approved by the BEST Committee.
16) Issue of Bus Passes to the officers of the Undertaking, Municipal Councillors, etc.
and the renewal of such bus passes.
17) To attend the Standing Committee meeting at the time of discussion on Budget
Estimate ‘c’ and draw minutes in connection with the various suggestions made. by the
members of the BEST Committee and their observations on Budget Estimate 'C'. The
direct replies with the remarks of the administration are required to be send to the
members of the BEST Committee later on.
18) To attend the Corporation meetings in case of important matters viz. Bus fare revision,
electricity tariff revision, Ex-gratia payment in lieu of Bonus, discussion on Budget
Estimate 'c' etc. To draw minutes of such meetings and to reply the Municipal

Councillors after getting the reports from the administration.
1232
19) To prepare the important resolutions, appreciation letters, condolence in case of date of
prominent persons, etc.
- 39 -
20) To attend important meetings convened by the General Manager/Additional General
Manager and express the opinion in policy matters in the interest of the organization.
21) To attend the staff meetings of Heads of Departments of the Undertaking and put up the
draft minutes for GM's approval.
II) Deputv Secretarv in Grade A-4
The Deputy Secretary is responsible to the Secretary & assist him in day to day
working besides being incharge of all the Sections placed under the Secretary. She also
carries out the duties & functions of the Secretary in his absence. In addition to the above, she
is assigned the following work :
1) To attend the BEST Committee meeting and draw the minutes of the meeting as and
when required.
2) To attend the Standing Committee as well as the Corporation meetings at the time of
discussion on Budget Estimate 'C' and important issues like bus fare revision,
electricity tariff revision, Ex-gratia payment in lieu of bonus and other important
issues.
3) To make the resolutions in accordance with the discussion in the Committee, and
circulate the same among the concerned Head of Departments so that the concern
department have to take further necessary action.
4) To take disciplinary action against the staff working in the Secretarial Branch

1233
5) To hear the appeals in case of punishments awarded by the Jr. Officers about the
disciplinary action taken against the staff working in the Secretarial Branch
- 40 -
6) To prepare the Establishment schedule and the Budget Estimate of Secretarial
Branch.
7) To carry out the inter departmental correspondence with other department in
respect of Secretarial Branch.
8) To co-ordinate various types of activities and streamline the procedure in various
sections of Secretarial Establishment.
9) To recommend by various types of bills of the staff members of Secretarial Branch.
10) To sanction various types of leave to the members of staff working in the Secretarial
Branch.
11) To supervise the staff posted in Xerox Section who attended the xerox machines,
Risograph machines etc. Similarly to contact various firms in respect of procurement
of material required for xerox. machine, risograph machines and to carry out
maintenance of such machines.
12) To prepare the annual administration report pertaining to Secretarial Branch.
13) Sending the letters to the Committee members regarding visits, various types of
functions, auction of scrap material conducted at Oshiwara scrap yard, etc.
14) Checking the minutes of BEST Committee meetings as well as the Corporation
meetings.

1234
15) Overall supervision and control over the staff working in the Secretarial
Establishment.
- 41 -
16) To carry out overall establishment matters of Secretarial Branch.
III) Office Assistant in Establishment Section in Grade AlGVIII
1) To check all statements pertaining to overtime, monthly staff vacancy statements,
various bills, etc.
2) Preparation of Budget Estimates for Secretarial Establishment, GM's Office, Addl.
GM's office etc.
3) Preparation of quarterly report for employment exchange in respect of recruitment of
employees in Secretarial Establishment.
4) Preparation of quarterly report of vacancies regarding 'Scheduled Caste' employees.
5) Preparation of confidential reports, of officers & employees maintenance of
superannuation registers, promotions, relieving notes etc.
6) Maintenance of service termination slips, final dues bills, vacancy requisitions, memo
to staff regarding late attendance, absenteeism etc.
7) Issue of Bus passes to Municipal Councillors, non-councillor members, BEST
Committee members, 'A' & "B' Grade officers etc.
8) Scrapping of bus passes of all the Employees of the Undertaking excluding Drivers &
Conductors, Municipal Councillors.
9) Preparation of bills for payment of fees to non - municipal councillors, BEST

Committee members for attending the BEST Committee meeting.
- 42 -
1235
10) Renewal of bus passes issued to "A' & 'B' Grade officers of the Undertaking every
year.
11) Maintenance of service record files of all sections.
12) Fill up the scholarship forms of employees of Secretarial Establishment.
13) Maintenance of attendance register of officers and staff members of Secretarial
Establishment.
14) To issue the letters to employees regarding superannuation, six months prior to the date
of superannuation.
15) Arrangement of various functions. viz. inauguration of Bus Depot, Bus Station,
Receiving station, Cash Collection centers, fare well function etc.
16) Preparation of invitation cards obtaining management sanction etc. for purchase of
flower bouquets, mementos, etc
IV) Supervisor in Grade AIG VII in Establishment Section :
1) Fill up all the engagement form in service records file service certificate and salary
certificate.
2) Preparation of statement of leave records of last 3 years at the time of promotion
3) Arrangement of payment of stitching charges of Uniform for Sepoys.
4) Preparation of Confidential Report of' A' & 'B' Grade officers every year.

- 43 -
5) To issue festival advance on four occasions in a year..
6) Preparation of grain requisition of employees and officers.
1236
7) Preparation of medical reimbursement bills in respect of sickness of staff members &
their families.
8) Procurement of consumables such as Master Roll, Ink-cartridges etc. in large quantity
required for Risograph machine. Procurement of xerox papers and other materials for
xerox machines.
10) Procurement of stationery .items twice in a month and bring the same from Dadar
Stores Department.
11) Making arrangement for scrapping the material and dead stock items and dispatch the
same to Oshiwara Scrap yard.
12) Distribution of stationery items to all sections of Secretarial Department.
13) Non-stock items required to be purchased from the outside parties. For this purpose it
is necessary to fill up the purchase form and obtain sanction from respective
authorities.
V. Clerk - I in Grade A/G V
1) Making entries in the Register of cancellation of Bus Pass/Identity Card addressed to
O.S.Corr. by various departments for scrapping/disposal, due to superannuation,
resignation after the expiry of probationary period, apprentice bus passes, promotion
nom employee to officer grade etc. It is necessary to make entry of 100 Bus passes
daily in the register.

- 44 -
1237
2) After filling of the two Boxes of cancelled Bus passes/Identity cards. . It is necessary
to call auditor for checking and verification of Bus passes. In this process it is
necessary to help the auditor for the above purpose.
3) After auditing the cancelled Bus Passes, it is necessary to take the appointment of
auditor, security guard and arrangement of motor vehicle, to take away the Boxes of
cancelled Bus Passes to furnace of Wadala Training Center for disposal. This process is
required to be carried out once in 6 months.
4) Prepare Grain Requisition of all staff and officers of the Secretarial Department.,
Marathi Vibhag, Typing & Corr.Dept.
5) a) To follow up with other department i.e. Corr. Dept., Marathi Vibhag, Dy.Secy's
Office & Chairman's Office for monthly requirement of stationery.
b) After receiving the requirement of above mentioned department we have to prepare
monthly requisition for stationery twice in month and same to be arranged to send at
Dadar, Materials Management Department.
c) The material is required to be distributed above mention departments as per their
requirements.
d) To keep the record in stationery Register so that auditor can verify the same.
6) a) The :items which are non stock items of stores are to be purchased from outside
parties. It is necessary to prepare purchase from and get the sanction of Secretary
and Dy. Secretary.
b) To prepare the purchase forms for consumables required, which consumed lot of
materials i.e. Master Roll, Ink-Cartidges in large quantity, due to

- 45 -
1238
that we have to prepare purchase forms frequently and it is necessary to follow up
with concerned company for supplying the materials.
c) After receiving the material from concerned firm he has to follow up with the
Materials Management department. for payment of bills and prepare confirmatory
requisition after duly verify the stock.
7) After the G..M. 's sanction prepare the purchase form for getting the material i.e.
Typing Machine, costly items of stationery, chairs, Typing chairs, franking machine
and weighing machine etc.
8) To maintain inventory Register of Corr. Dept. and Secretarial Department
9) Issue of festival advance - To make the list of employees who wish to take Festival
Advance after that to make the arrangement for sending the same to EDP Dept.
10) Issue of cloth & soap bar to all Sepoys and Jamadars once in two months
11 ) To prepare Bus Pass to the superannuated members of staff of the department.
a) Six weeks prior to superannuation request the superannuating employee to take
out photographs from photography section.
b) One month prior to superannuation send the intimation to CMM for preparing
Bus Pass.
C) To collect the same Bus Pass from Materials Management Department before
last day of retirement.
d) Issue the bus pass to superannuating employees after obtaining the receipt.
- 46 -

VI. Clerk in Grade A/GV
1239
1. Maintaining leave register of Officers & Staff, Leave of Correspondence Section
& Secretarial, Marathi Vibhag.
2. Collection of monthly stationery of Secretarial, Marathi Vibhag, Correspondence
Dept., & Chairman's Office, twice in a month.
3. Preparation of bills of non-Councillors/Committee members, fees & payment of
Committee members.
4. Annual subscription of library (a) British Council Division British Dy. High
Commission.
5. Maintaining meal allowance register of Correspondence, Typing, Secretarial
Department.
6. Filling of LTA/encashment forms of this staff.
7. Preparation of monthly absentee memo of officers
8. Out door purchasing, stationery etc. as well as work given by the Secretary from time
to time.
9. Maintaining Register of Bus passes issued to the Municipal Councillors, BEST
Committee Members, A & B Grade Officers.
10. To collect the information of leave record of last three years from Time Keeping Dept.
at the time of promotion & absentee of the staff.
- 47 -

11. Preparation of Budget Estimate and variation in Establishment Schedule.
12. Arrangement of stitching charges of Sepoy's Uniforms.
1240
13. Accepting despatch of Secretarial/Est. Section follow up of file papers with concerned
dept. & other incidental work.
14. Maintaining Inventory Register of Secretarial Department, maintaining superannuation
employees Register of the Secretarial Department
15. Work requisition of the department.
VII. Clerk in Grade AlGV
1. To issue Officer’s Bus passes/issue of Bus Pass to Councillors, Non Councillors,
BEST Committee Members.
2. Renewal of Officer's Bus Pass.
3. Maintenance of Service Record file of Secretarial Branch.
4. Filing of papers regarding Staff matters.
5. Acting arrangement/combination of Appointment/Re-appointment
6. Arrangement of payment of finance assistance of Rs. 100/- to the employees Sons &
Daughters for purchasing note books.
7. Quarterly report of Employment Exchange of Correspondence Dept.
8. Prepare the scholarship payment advice and to fill up the forms.
- 48 -

9. Monthly salary disbursement. (accepting pay cards & submitting the same to
O.S.Corr. for issue on pay days).
10. Entries in S.R. file regarding increment.
11. Staff Matters :
1241
a) Taking over duties of new appointment, promotion, relieving note to
transfer person.
b) Issue Bus Token to staff, fill up engagement form & provident fund form.
c) Service certificate, salary certificate.
d) Service termination slips, final dues bill, vacancy requisition.
e) Memo to staff regarding late attendance, absentee.
f) Budget Estimate (yearly) of variation in Establishment Schedule.
g) Fill up the P.F. form.
12. In absence of Establishment Section Staff :- Issue of grain requisition,
maintaining leave register, bill form, fill up purchase form, Material Requisition.
13. Other incidental work - Gate pass, work Requisition, BEST day invitation card
work, Bring Leave Record form, Time Keeping! Audit 3 years back at the time of
promotion of officers staff, filling the information in suppl. final bill of Retiree of our
Department.
- 49 -
VIII. Personal Assistant to Chairman in Grade A/GIX:

1242
The incumbent of the said post has to assist the Chairman, Secretary, Deputy
Secretary, etc. in carrying out the day-to-day work pertaining to Chairman's Office.
1) To maintain the record of appointments with the Chairman received from various
parties.
2) To collect the information from various departments & to prepare draft replies to the
letters received by the Chairman for his approval
3) To prepare draft of speeches to be delivered by the Chairman at various functions.
4) To receive the visitors approaching the Chairman.
5) To scrutinize/arrange the agenda copies/minutes of BEST Committee meetings,
Corporation meetings & various Committees of Corporation, Group leaders
meetings in the Corporation addressed to the Chairman.
6) To attend to any such work as instructed by the Chairman.
7) To receive telephone calls from outside parties and connect the same to the Chairman
to convey the messages to the Chairman
8) To arrange visits of the Chairman to various Bus Depots, Bus Stations, Receiving
Stations, and other prominent places and inform the Head of the Departments
accordingly.
9) To arrange meeting in the Chairman's chamber in connection with various types of
matters, grievances with Municipal Councillors and other dignitaries.
- 50 -
10) To arrange printing of letter heads, visiting cards, envelops, Diwali Greetings, etc.
for the official use of the Chairman.

1243
11) To arrange press conference as well as TV interview after Chairman's election or any
other such occasion in consultation with Secretary, PRO & Management.
12) To draft the letters in English as well as in Marathi as desired by the Chairman in order
to send the same to various dignitaries, Municipal Councillors of various parties etc.
13) To prepare the speeches of Chairman required for attending the functions.
14) To scrutinize the files received from various departments and put up the same to the
Chairman for his perusal.
15) To maintain office records of files and important papers in the Chairman's office.
12. Office Superintendent Correspondence in Grade AlGX
The Correspondence department deals with the entire correspondence of the
Undertaking pertaining to Electric Supply, Transport Wings and General Administration. It is
situated at Head Office and keep. the link with 26 Bus Depots situated at various places,
other offices of Transportation Engineering, Traffic and Electric Supply and Head Office.
This Section is co-ordinating among various departments of the Undertaking, as well as
outside parties pertaining to despatch the letters, correspondence etc. This section is under the
direct control of office Superintendent Correspondence. . Office Superintendent
Correspondence is over all incharge of the Correspondence Department and he is. directly
responsible to Secretary/Dy. Secretary in carrying out the day to day work of the Section.
The important functions carried out by him are as under:
- 51 -
1. To handle the imprest cash of Rs. 29,250/- pertaining to South zone and Rs.
4,500/- pertaining to North Zone respectively.
2. Besides this, he is also responsible to handle the franking machine deposit of post
office situated at Colaba, Taj Mahal Post Office and also at Dadar TT. The present
amount deposited at General Post Office, CST is Rs. 88,000/- for south zone. Similarly

1244
the amount deposited at Dadar Post Office for franking machine is also Rs. 88,000/-
including postal deposit for Stamp, Register letters, UCP, Book Post etc. In such cases
the amount is required to be recouped every week at GPO as well as Dadar TT Post
office.
3. To carry out and supervise the clay to day work of Section and keep strict vigil on the
working of Jamadars & Sepoys posted in Correspondence Department.
4. Besides this, he is responsible to post Sepoys/JamadaJs at VIP cabin viz. G.M.,
Addl.G.M., AGM(P), etc.
5. He is responsible to deliver the agenda of the meetings of the BEST Committee at the
residents of 17 Committee members situated at various locations in Brihan Mumbai
Municipal limits after office hours with the help of Sepoys/Jamadars.
6. Moreover he is also responsible to deliver the agenda pertaining to BEST Committee
in the Municipal Commissioners office, Chairman Standing Committee, etc.
7. He is responsible for advance drawn for various reasons such as post, electricity. bills,
festival advance etc. by initiating bills.
- 52 -
8. He is responsible to send sufficient number of copies of the items to the Municipal
Secretary which require approval of the Corporation, for circulating the same among
the Municipal Councillors in English and Marathi (300 copies each).
9. The letters received from BMC addressed to the Officers of the Undertaking as well as
the Correspondence received from Municipal Secretary's Office pertaining to
Committee meetings letters, agenda of the Standing Committee, Corporation etc. to be
distributed to the various departments.

1245
10. To bring the letters from GPO (post box No. 192) pertaining to BEST Undertaking and
to despatch the same to various departments.
11. To visit the Correspondence Section situated at Dadar once in a fortnight to supervise
the work carried out by the Staff of Correspondence (North) Department.
12. He is responsible to despatch the letters addressed to outside companies by various
modes of communication viz. Register AD., Speed Post, Book Post, Courier Service in
Mumbai city, all over India or outside the country.
13. To take the disciplinary action against the staff working in Correspondence
department, as and when required pertaining to mis-conduct, mis-behaviour or
absenteeism.
14. To deliver the letters to various Govt. organizations, viz. BMC, Mantralaya, State
Govt. Trade Union Offices by hand delivery.
15. To attend the telephone & telephonic enquiries to be solved from various departments
& outside parties.
- 53 -
13. Office Assistant Correspondence in Grade A/GVIII :
1. To assist the Office Superintendent Correspondence in carrying out the day-to day
work of the Section.
2. To supervise and control the staff working in the Section.
3. In the absence of O.S.Corr., he has to carry out the duties of the O.S.Corr.
4. To subscribe and renew various periodicals, magazines, required for the use of various
departments of the Undertaking.
5. To make the payment of 45 periodicals procured for the use of various departments
every year.
6. To bring the monthly requirement of stationary from Dadar Stores.

7. Renewal of franking machine license of Colaba & Dadar.
1246
8. To keep the proper supervision on imprest cash in respect of Tea Bills received from
various Heads of the Departments, procurement of books, periodicals, bills of
xeroxing, courier service etc.
9. He is directly responsible for supervision of Record Section situated at 1 st floor,
Transport House on behalf of G.M, Addl.G.M., Chairman, Personnel Department,
Secretarial etc. Moreover, old scrap material is required to be disposed off in Gunny
bags with the help of Security staff and being despatched to Oshiwara Scrap yard.
10. To maintain the cleanliness & good house keeping in the department.
11. To maintain the attendance record of entire Correspondence Section from time to time.
14. Supervisors Correspondence Department in Grade AIGVII :
I. Outward Section
A) Outward Supervisor :
The nature of duties of Outward Supervisor required to be carried out are as follows :
1. Sorting & distributing of letters to clerks of out-ward Section.
2. To arrange a Sepoy for BMC/Post Office for delivering & collecting letters from BMC
& Post Office.
- 54 -
3. Arrangement of Sepoys for outdoor work to send the letters to Mantralaya (Urgent
Letters received from G.M., Chairman, C.P.O.& other Heads of Branches).
4. To make the arrangement of Sepoy for sending the Agenda of BEST Committee
Meeting's to the residence of Committee Members in Brihan Mumbai Municipal limits
after office hours.
5. To maintain the trip-book of all Sepoys, who are carrying out the outdoor work for
various urgent jobs.
6. Preparation of BMC items and arrangement of despatching the same to BMC.
7. Arrangement of Sepoys for sending the press intimation of BEST Committee meetings
to various Press.
8. To make the arrangement of Sepoys for Hand delivery, letters and call cards by
courier received from AOM(P), G.M. & other heads of branches.
9. To Make entries of confidential letters in ABC Book.

1247
10. To make the entry of Agenda. Minutes, Reminder Cards etc. in the despatch book of
Committee Members.
11. Preparation of overtime statement to take sanction of Secretary & send it to STK & to
maintain record of O.T. register.
12. Arrangement of sending Depatch boxes to various Depts. of Kasara, Dadar, Wadala in
morning & to bring boxes in the evening by Sepoys.
13. To make arrangement for recoupment of franking machine.
14. To send the letters to representative unions by hand delivery and acknowledge the
same.
Functions of Outward Section - Clerks
letters.
Following common jobs are required to be carried out by the Clerks for all out going
1. Numbering & dating on each letter
2. Detaching, folding & registering of letter
3. Franking each letter on the machine
- 55 -
4. Incomplete letters are required to be returned to the concerned department by
making entries in proper Registers & despatch books.
5. Letters returned from post office to be entered in register & sent back to the
concerned Department.
6. A.D. Slips returned after duly signed by the holder, Returned cheques by Postal
authority etc. to be sent to concerned department by making entry in despatch book.
Clerk of Outward Section (Table No 1) :
1. Numbering & dating on each letter
2. Detaching, folding & registering of letter
3. Franking each letter on the machine
4. Incomplete letters are required to be returned to the concerned department by making
entries in proper Registers & despatch books.

1248
5. Letters returned from post office to be entered in register & sent back to the concerned
Department.
6. AD. Slips returned after duly signed by the holder, Returned cheques by Postal
authority etc. to be sent to concerned department by making entry in despatch book.
7. Personal letters of all departments, Materials Management's letter (I.D.) i.e. Transfer,
promotion, etc. advertisements of recruitment of candidates for various posts (on an
average 100 to 125 letters received daily)
Clerk (Table No. 2) :
1. Numbering & dating on each letter
2. Detaching, folding & registering of letter
3. Franking each letter on the machine
4. Incomplete letters are required to be returned to the concerned department by making
erttries in proper Registers & despatch books.
- 56 -
5. Letters returned from post office to be entered in register & sent back to the concerned
Department.
6. AD. Slips returned after duly signed by the holder, Returned cheques by Postal
Authority etc. to be sent to concerned department by making entry in despatch
book.
7. General letters of all departments except Electric Supply & Traffic Department
payment by cheque to outside parties i.e. MTNL, MPT, SBI- Income Tax, Bank. of
India-Professional-tax. Insecticide officer, Tender deposit, Electrical Inspector. Bank
Guarantee. collector of Mumbai and employees loan cheques are sent to various
banks/offices, Housing Loan obtained by the employees from various financial
institutions (On an average daily 60 cheques & 40 letters received)
8. Return cheques are required to be sent to Inward Section to enable them to make entry
in the prescribed register, who will send the same to Cash Department.
Clerk (Table No.3) :-

1. Numbering & dating on each letter
2. Detaching, folding & registering of letter
3. Franking each letter on the machine
1249
4. Incomplete letters are required to be returned to the concerned department by making
entries in proper Registers & despatch books.
5. Letters returned from post office to be entered in register & sent back to the concerned
Department.
6. AD. Slips returned after duly signed by the holder, Returned cheques by Postal
authority etc. to be sent to concerned department by making entry in despatch
book.
7. Letters received from Electric Supply Branch (except Consumers Department) entered
in the register and send to outside parties.
- 57 -
8. Letters & cheques of Traffic Department entered in the register and send to outside
parties.
(On an average daily 30 letters received from Traffic & Electric Supply Department
each)
Clerk (Table No. 4) :-
1. Numbering & dating on each letter
2. Detaching, folding & registering of letter
3. Franking each letter on the machine
4. Incomplete letters are required to be returned to the concerned department by
making entries in proper Registers & despatch books.
5. Letters returned from post office to be entered in register & sent back to the concerned
Department.
6. AD. Slips returned after duly signed by the holder, Returned cheques by Postal
authority etc. to be sent to concerned department by making entry in despatch book.
7. Letters received from Consumers (S) Department entered in the prescribed register and
send to the concerned department by making entry in the despatch book.
8. The letters received from AGM(C) entered in the legister and send to the outside

parties.
1250
9. Letters of various Unions especial1y BEST Workers Union are entered in the
prescribed register and send to the concerned union by making necessary entries in the
despatch.book. (on an average the concerned Clerk receive 150 letters daily from
various sections of the Consumers Department, Civil Engineering Department and the
Union).
Clerk (Table No. 5) :
1. This Clerk is entirely responsible to despatch the circulars to all departments in the
Undertaking. Every circular, received by him is required to be entered in
- 58 -
the prescribed register by making entries of all departments with the sufficient
number of copies required to be despatched to each Head of the Department, Colaba.
2. He has to make the entries in 50 to 60 despatch books of concerned departments to
enable him to distribute the same to other departments which are situated at different
places 'other than Colaba, Head Office.
3. He has to send the circular to all the Unions after making the entries in the respective
dispatch books.
4. He has to file the D.L. received from various departments with circular.
5. He has to dispatch the yellow copy and the office copy to various departments by
making necessary entries in the respective dispatch book.
(on an average he receives about 3 circulars required to be dispatched to various Head
of Departments)
Clerk (Table No. 6) :
1. Numbering & dating on each letter.
2. Detaching, folding & registering of letter
3. Franking each letter on the machine

1251
4. Incomplete letters are required to be returned to the concerned department by making
entries in proper Registers & despatch books.
5. Letters returned from post office to be entered in register & sent back to the concerned
Department.
6. A.D. Slips returned after duly signed by the holder, Returned cheques by Postal
authority etc. to be sent to concerned department by making entry in despatch book.
7. Entering of un-numbered letters in the Register.
8. To prepare the franking bill.
- 59 -
9. To prepare the daily dockets for post office.
10. To frank Electric Supply bills & to maintain the book for stamps.
11. Sorting of returned letters from post office.
12. To prepare gate pass for franking machine for recoupment.
13. To maintain the register, of letters received :from Ticket & Cash & Accident
Department from STC & ACS Dept.
14. To dispatch the letters of all unions except BEST Workers Union
15. To prepare the section wise U.C.P. forms.
II) INWARD SECTION :-
B) Inward Supervisor :-
1. Letters received in Correspondence Department by Regd. AD. Speed post are sorted
out by the Jamadar. These are sorted out as follows :
a) Letters returned by the Postal Authority are kept separately.
b) Confidential letters are kept separately.
c) The letters by individual names (personal names) as well as tenders,
magazines etc. are kept separately.
d) These letters are checked by the Supervisor and given to the Jamadar for
opening and to mention time on the letters and send it to concerned heads
of departments.
2. Receipts of Bank Guarantees, Personal, Confidential and VIP letters entered in the
register and send the same to the concerned Department by making entries in the
respective dispatch book.

1252
3. The BEST Committee Meeting intimation is required to be send to the concerned
Heads of Department!; as entered in the departmental books.
4. To check all the letters received from outside parties addressed to the G.M. AddI..G.M.
and Chairman and send the same to concerned departments every hour.
5. After the Committee Meeting, sanctioned B.C.R. are required to be entered in B.C.R..
Book and send the same to the concerned department by making respective entries in
the respective despatch book.
- 60 -
6. To prepare the monthly statement of the letters received from the various departments
after analysing and. report the same to Secretary / Dy. Secretary in the form of register.
7. The letters received from the Consumers Department are Numbered in the prescribed
register and the same are despatched.
8. To collect the dispatch boxes received from Kassara, Dadar etc. and open the same.
After opening of the boxes, the letters are sorted out and same are despatched to the
concerned department by making entries in the prescribed register.
9. Similarly the dispatch received from various Heads of Departments Kassara, Dadar
etc. is being kept in the despatch boxes and after locking, the same are sent to Kassara,
Dadar etc. through dispatch vehicle.
10. To scrutinise various medical bills received from CPO, the bills are registered
departmentwise and send the same to the concerned departments by making entries in
the respective dispatch books.
Inward Section Clerk :-
Clerk Table No. 1 :-
Letters received in the Correspondence Department by post, by hand, registered post,
and speed post/courier are opened and marked with date and time by the Jamadar / Sepoy. The
concerned Clerk' has to, read all these letters careful1y and addressed to the concerned Head
of the Department after entering in General register. Subsequently he has to hand over the
marked letters to other 3 Clerks to enter in the register and despatch these letters to concerned
departments by making entries in the respective register and despatch books.

Clerk Table No. 2 :-
1253
After sorting all the letters by the marking clerk, the letters pertaining to Electric
supply and all other general letters including applications from candidates for different posts
are registered by the Clerk.
- 61 -
The General Clerk maintains registers namely :
a) Electric Supply Register
b) General Register
c) CPO/EDP Department Register
d) Applications received from candidates for various posts are scrutinised as under
:
i) Employee's sons/ daughters for priority in employment
ii) Applications received from candidates by Registered Post
iii) Applications from outside candidates received for various posts in response
to the advertisements published in local news papers
e) Various Government Securities, Govt. Bonds in original of investments made by the
Undertaking with allotment letters, TDS Certificates are entered in respective register
& send to Cash Depot.
f) In Electric Supply register, letters pertaining to Electric Supply branch are registered.
g) In General Register, mainly all the departments excluding Electric Supply Branch,
Commercial Department, Traffic Department and Materials Management Department
covered under General Administration are registered.
h) In CPO/Mechanised accounting register, letter pertaining to the CPO or EDPM are
registered.
i) After all the entries are records in respective registers as well as in the despatch books,
the same are send to the respective Departments.
Clerks Table No. 3 :- Letters with cheques received by hand, by post, by register, by
speed post and courier at enquiry counter.
The concerned Clerk maintains the records of following registers :
a) Various letters addressed to the GM /Addl. GM/Chairman in respect of Traffic

matters are entered in the register
1254
b) Various letters addressed to AGM(TO), PRO etc. from outside parties entered in
the register
- 62 -
c) Letters, summons, notices received from various courts Tribunal including
accident matters etc are recorded in the register
d) Letters received from outside parties addressed to D.E.C.S. are entered in the
register.
e) Letters received from various unions addressed to various departments are
entered in the register.
f) Cheques, Money Orders, D.D. etc. received from outside parties are entered in
the register (This include cheques / D.D. send by consumers towards the
payment of Electricity bills are entered in prescribed register and sent to the
Consumer Department)
g) General letters addressed to AGM(M) & PRO are entered in this register & send
to the respective departments.
Clerks Table No. 4 (Daftary Table Gr. A/G IV) :-
The Daftary maintaining following registers :
a) i) The letters addressed to Materials Management are entered in the
register and sent to AGM(M)
ii) Various letters addressed to GM/Addl.GM are entered in the register and
sent to G.M. & Addl. GM after each hour.
b) Materials Management bills submitted by outside firms in respect of different
tenders, purchase orders etc. are entered in the register & send to AGM(M).
c) General Bills :- received from outside firms viz. Telephone bills, Water bills,
Advertisement bills. Bills pertaining to assessment of tax of Undertaking's property

etc. are entered in the registers & send to the concerned departments.
- 63 -
1255
d) Subscription / Magazine Register :- Various subscriptions procured by the
department for the use of G.M., Addl. G.M. and other heads of branches are
recorded in the register and sent to the concerned department. This also include
weekly, fortnightly, monthly, quartly magazines procured for various Heads of
branches.
e) Complimentary Magazine Register : - Some organisations, publishers sent
complimentary magazines to the Undertaking, which are recorded in the register
and sent to the concern department.
Clerk Table No. 5 (Enquiry Counter) :-
To accept the letters of Consumers, Commercial, Materials Management and other
departments, G.M.'s, Addl. G.M., Chairman's or other letters and immediately send to the
concerned departments. He has to answer the queries of Consumers and other telephonic
inquiries.
Allocation and duties of the Sepoys in the Correspondence Department :
Correspondence Dept.
At present there are 8 Jamadars & 24 Sepoys working in Correspondence (South) Dept.
at. Colaba whereas 5 Sepoys are working in Correspondence (North) Dept. at Dadar.
Allocation of Sepoys
1. GM's Chamber & Office - 1 Jamadar + 3 Sepoys
2. Addl. GM's Chamber & Office - 1 Jamadar + 1 Sepoy
3. Chairman / Committee Members - 1 Jamadar + 2 Sepoys
4. Secretary/Dy. Secy. Office - 1 Sepoy
5. Personnel Department - 1 Jamadar
---------------------------------
Total - 4 Jamadars + 7 Sepoys = 11
=================

- 64 -
1256
Remaining 4 Jamadars & 16 Sepoys, who are working in Correspondence (South)
Department at Colaba, the work is allocated to them in different rounds as detailed below :-
1) G.M.'s Round :- To bring the letters received by hand from out side parties received at
Enquiry Counter at Ground Floor, BEST Bhavan and by post for GM, Addl. GM, Chairman,
and to handover the same to Daftary. Similarly the outgoing dispatch is also required to be
collected from these offices and to handover the same to Inward Supervisor every hour.
1 Jamadar
2) BEST Round :- To bring the despatch from all departments situated at BEST House e.g.
DGM(ES), Secretary, AGM(TO),. AGM(C), DGM(TE), Dy. Secretary, AGM(P) &
Commercial department and to deliver the papers to these departments. In the morning he has
take 4 rounds and afternoon 4 rounds. Similarly he has to deliver the circulars regarding
Committee meeting date & time to all dept. in BEST House & Electric House.
1 Sepoy
3) Transport House Round :- To deliver the despatch papers from all departments in
Transport House including Cash & Legal Department.
1 Sepoy
4) New Multistoried Building Round :- To bring and deliver the papers from Welfare and
Consumers Dept. and other depts. Similarly he also helps Jamadar in sorting of letters,
opening, dating, time marking on the letters.
1 Sepoy
5) Inward Despatch :- To deliver the cheques received from various parties to Cash &
Consumers department. In the morning they have to do the work pertaining to pasting &
folding of letters. They have to deliver the letters of Commercial, Traffic,
- 65 –
PRO to that department. They have to deliver the telephone & Materials Management bill and

Union letters received from Union office to concerned department.
2 Sepoys
1257
6) BMC Office I Post Office I Union Office :- To deliver the letters received from various
departments e.g. Traffic, AGM(C), Secretary, G.M., Chairman to BMC office. To bring the
letters from BMC and. to deliver the same to G.M., Chairman, Secretary and other concerned
departments at Head Office.
Office.
The letters from GPO. P.B. No. 192 are also required to brought from GPO Post
To deliver the letters received from Post Office and by hand from various parties to
concerned department in Transport House and BEST House. To deliver the applications
received from candidates after making entries in register to Personnel Department. To deliver
the letters to BEST Workers Union Office received from various departments.
1 Sepoy
7) Distribution of Circulars :- To deliver the Circulars received from various departments
to the various Heads of the Departments at Head Office.
1 Sepoy
8) Delivery of Office Copy, Yellow Copy, Other Despatch :- To deliver the office copy and
yellow copy in respect of letters addressed by Heads of Departments to outside parties to
various Heads of Departments. Similarly to deliver the vouchers to Cash Departments,
Registered A.D. slips to various departments and other general despatch which includes
Government Gazettes etc. to concerned department.
1 Sepoy
9) Despatch boxes received from Dadar / Wadala / Kassara Offices :- To receive
despatch boxes from various departments situated at Dadar / Wadala / Kassara offices
- 66 -
and open the same by taking out despatch. Similarly to keep the despatch addressed to various
departments situated at Wadala I Dadar / Kassara. To deliver the despatch to various Heads of
Departments in respect of the papers received from the despatch box from Dadar / Wadala. To

1258
mark the same of Registered A.D, pasting the letters which are required to be sent to Taj
Mahal Post office etc.
1 Sepoy
10) Used of Franking for delivery of letters :- To deliver letters required to be sent to Taj
Mahal Post Office, deliver Registered A.D. letters by used of franking machine. Similarly to
bring the letters received from Taj Mahal Post office.
1 Sepoy
11) Sorting of letters from Post Office :- Sorting of letters undelivered by post office and
returned back to BEST, opening of letters, marking, dating, to collect the despatch from
counter after everyone hour and deliver the urgent letters to the concerned department.
1 Jamadar + 1 Sepoy
Thus we utilise 2 Jamadars & 11 Sepoys for various types of above activities required
to be carried out in the departments. Further balance 2 Jamadars & 5 Sepoys are utilised for
various essential and urgent services required to be carried out by various departments.
Besides these, it is necessary to post 6 Sepoys for Committee meeting hall on the day
of Committee meeting in order to serve tea and snacks to the Committee members at the time
of meeting.
On the previous day of Committee meeting, 5 Sepoys are posted .to give intimation of
Committee meeting to various press e.g. Mantralaya - Free Press Journal. Navshakti. Fort.
Times of India. PTI, Janmabhoomi. Bombay Samachar, Girgaon - Navakal, Urdu Times J.J.
Hospital, Gujarat Samachar Lower Parel, WorliSamna, Shivneri, Inquilab daily Tardeo,
Wadala - Nirbhay Pathik, Mumbai Sakal, Sakal pps., Tata Hospital Parel, Lalbuag - Indian
Express, Loksatta, Janasatta.
- 67 -
It is necessary to make arrangement of minimum 2 Sepoys for outdoor work to send
letters to Mantralaya, BMC, EI.ectrical Inspector - Mohatta Market, MTNL cheques: -
Colaba, Fort, Wadala, Dadar, Santacruz, Bandra, Byculla, Matunga, Prabhadevi, Worli, Dana
Bunder, Vikhroli etc. MTNL, SBI -- Income Tax, Insecticide officer - Shivaji Market,

telephone bil.ls of various exchanges, Union letters - BWU, Mhada Office, Bandra etc.
15. Senior Assistant Secretary in 'Grade AlGX :
1259
He is directly responsible to the Secretary & Deputy Secretary in day to-day working
of the Secretarial department. Besides this he is also assigned the following types of
work :
1) Supervising the staff working in Xerox Section manning the xerox machines, digital
photocopier machine, Risograph machine etc.
2) Preparation of annual Administration Report of Secretarial Branch in English &
Marathi.
3) Preparation of Budget Estimates & Establishment Schedule of Secretarial Branch.
4) Checking of translation of Committee notes/letters sent to the Corporation, etc.
5) Sending the reminders to the members of the BEST Committee for attending the
Committee meeting.
6) Checking the resolutions of the BEST Committee meeting as well as the Brihan
Mumbai Municipal Corporation meeting.
- 68 -
7) Checking the minutes of BEST Committee meetings.
8) Preparation of ID's required to be sent to the Heads of Departments in respect of
creation, upgradation, abolition of posts, variation in Establishment Schedule
pertaining to the Undertaking approved by the BEST Committee.
9) Preparation of resolution of Budget Estimates of the Undertaking approved by the

1260
BEST Committee and required to be send to the Standing Committee as well as the
Corporation.
10) Cheking the Dead stock register/inventory and initiating the proposal for equipment,
stationery, consumables required for Digital Photocopier. Xerox. & Risograph
machines.
11) Initiating the proposals for annual maintenance contract of Digital Photocopier
machine, xerox machine, computers, Risograph Machine etc.
12) Initiating the proposal in respect of repairing and maintenance of furniture and fixtures
of the Secretarial Branch.
13) To initiate the proposal for binding of proceedings of the BEST Committee meeting,
confidential minutes and dispatch the binding books and proceedings to various
authorities.
16. Assistant Secretary in Grade A/G IX :-
He is directly responsible to the Sr. Assistant Secretary in grade AGX and Office
Supdt. (Marathi Vibhag) in Grade A/GX in day to day working of the Secretarial
Department. Besides this, he has to perform following duties:
- 69 -
1) Circulation of Agenda of BEST Committee meetings to the members of the BEST
Committee prior to the date of Committee meetings.
2) Checking of translation of work of English into Marathi of agenda of Committee
meeting.
3) Checking of minutes of BEST Committee meetings.

1261
4) Sending the letters to the Members of BEST Committee regarding various visits,
various types of functions, auction required to be conducted at Oshiwara Scrap Yard
etc.
5) Attending the visits of Chairman, as well as the members of BEST Committee at
various sites and draw minutes and circulate the same to the concern Head of the
Departments to take necessary action.
6) To attend the Corporation meeting and to draw the minutes of the Corporation
meeting.
7) To keep the co-ordination with Municipal Commissioner's Office, Municipal
Secretary's Office and Public Relation Officer, Accounts Department etc.
8) To furnish the information required by various departments regarding BEST
Committee, Corporation etc. as and when required by them.
17. Office Supdt. (Marathi Vibhag) in Grade A/G X :-
The incumbent of the post is directly responsible to the Secretary/Dy. Secretary
in day to day working of the Secretarial Department. He has to perform the following
duties :
- 70 -
1) He has to assist Secretary/Dy.Secretary in planning & co-ordinating various
types of activities pertaining to Marathi Vibhag.
2) To prepare/check the registration forms, manuals received from various department
and translate and check the same in Marathi from time to time.
3) To prepare & draft the circular in Marathi for the use of Marathi.

4) He is responsible for preparation of circulation of Marathi agenda to the members of
the BEST Committee and Heads of the Departments.
1262
5) He has to supervise and control the activities of officers & staff working in Secretarial
Department.
6) To attend the various visits of Committee Members as well as the Chairman to various
sites and draw the minutes and circulate the same to the –concerned heads of depts.
7) To attend the Corporation meetings and to draw the minutes of the Corporation
meetings.
8) To assist various Heads of the Departments in order to use Marathi language in day to
day administrative work.
9) Checking of translation work of English to Marathi of letters received from various
Govt. Offices, Notice of Motion, Point of Orders raised in Corporation as well as the
BEST Committee meetings. interpellation forwarded to the Municipal authorities etc.
- 71 -
18. Office Assistant in Grade A/G VIII :-
He is directly responsible to the Office Supdt. Marathi Vibhag. Besides this he has to
perform the following duties :
1) To attend the meetings of Marathi Cell of the Deparlment in order to develop the use
ofMarathi language in day to day administration.

2) To assist the officers of Secret:lrial Department to prepare agenda of the BEST
Committee meetings.
1263
3) To assist Office Supdt. in publishing the dictionaries of words and phrases etc. in
Marathi.
4) To check the translation work English into Marathi of important registration forms,
manuals, statements, circulars received from various departments.
5) To carry out incidental work assigned by the Office Supdt. from time to time
6) To translate important publications like Administrative Report, MCA Report, Budget
Estimate, Establishment Schedule, Chairman's Speeches, Administrative Orders,
Office Orders, important circulars etc.
19. Office Assistant in Grade A/G VIII in the Secretarial Dept. :-
The incumbent of the post is directly responsible to the Sr. Asstt. Secretary. Besides
this he has to perform the following duties :
1) He is responsible for preparation/circulation of Marathi agenda, Minutes of the BEST
Committee meeting.
- 72 -
2) To check the translation work of various types of letters, Notice of Motions,
interpellation etc.
3) To maintain various types of registers.
4) Translation of advance copies of Committee notes received from various departments.
5) To keep the co-ordination with Xerox Section, Typing Section & Correspondence for
the. smooth functioning of the circulation of BEST Committee's agenda.

6) In absence of the Sr. Officers he has to attend the Corporation meetings and to draw
the minutes of the Corporation meetings.
7) To carry out the visits along with the BEST Committee members, as well as the
Chairman as and when required.
8) To maintain the records of important documents.
9) To scrap the old documents/records and make the arrangement to send the same to
Oshiwara Scrap Yard.
10) To maintain general discipline among the staff
11) To carry out other incidental work assigned by Sr. Asstt. Secretary as well as by
the Senior Officers of the Secretarial Department from time to time.
- 73 -
20. Office Assistant (Typing) in Grade A/G VIII :-
1. To supervise the working of staff and maintaining the discipline in the section.
1264
2. To receive the typing work from various departments and to allocate the work to
various typists.
3. To maintain the register and daily output out of the work carried out by each typist on
day to day basis.
4. To look after the Personal Computers, Typing Machines, Xerox & Risograph

machines etc.
1265
5. To look after typing work of Agenda,. minutes of the BEST Committee meeting, short
resolutions, various important letters required to be sent to the Municipal Authorities.
6. Maintaining soft copies and hard copies of the record and important documents viz.
Administration Report, Establishment Schedule, Budget Estimate etc.
7. To procure consumables and stationery required for Risograph machine, xerox
machine and to keep proper control on various equipments.
8. To keep proper co-ordination with other Sections viz. Xerox Section, Establishment
Section, Secretarial Section for circulation of agenda and other important work.
9. To follow up the maintenance contract in respect of maintaining various types of
Xerox machines, Risograph Machines, etc.
- 74 -
10. To handle the leave records, attendance pertaining to typing staff of the Typing
Section.
11. To make necessary arrangement of tea and other incidental work required to be carried
out at the time of conducting BEST Committee meetings.
21. Supervisor I - Secretarial :-
1) To assist the Office Assistant and Senior Officers in the day to day work of the
department.
2) Supervise, preparation, paginating, English Agenda.

3) Checking of Agenda pages before circulation.
4) Translation of Advance copy of Committee Notes in English into Marathi language.
1266
5) Comparing the translated Advance English copy into Marathi with the latest
Committee Note received from the dept.
6) Comparing the correctness of Marathi language of Committee Notes pertaining to
settlements of dues and their Annexures forwarded by the Accident Department
7) Comparing of correctness of translated Marathi Committee Notes about 460 K(d)
transactions of Civil Engineering Department and Materials Management Department.
8) Correcting the discrepancies observed in the English Agenda/Index.
- 75 -
9) Supervising dispatch of English. Agenda to the members of the BEST Committee.
10) Searching. the old references required urgently .by the. Heads of the Departments.
22. Supervisor II in Marathi Vibhag :-
1) To assist the Office Assistant and Senior Officers in day to day work.
2) Supervise preparation and pagination of items meant for Marathi Agenda along with
the annexures required to be annexed to them.
3) Checking of Marathi Agenda pages before their Xeroxing.
4) Supervise the work of dispatch of Agenda to all members of the Committee.
5) To prepare the Dictionary of Marathi words.

6) To translate Advance copy of committee items from English to Marathi.
7) To check the final Marathi Agenda with Index.
8) Correcting the discrepancies observed in Marathi Agenda.
1267
9) To translate the Committee Notes/Circular Budget-Estimates, M.C.A Reports etc. in
Marathi.
10) To prepare the condolence adjournment motions.
23. Supervisor III in Secretarial :-
- 76 -
1) To assist the Office Assistant and Senior Officers in carrying out the day to day work
of the Secretarial Department.
2) To look after the entire process of circulation of the minutes scheduled for the next
committee meeting which involves preparation of Index of the minutes, Xeroxing of
the minutes, preparation of sets of minutes etc.
3) Forwarding pasting copy to Office Supdt. Correspondence invariably before the date of
next committee meeting.
4) Maintaining minutes Register.
5) Forwarding sets of minutes of Committee Members before the due of meeting.
6) Checking Resolution Nos. and dates.

7) Maintaining record of work done over and above the working hours.
8) Maintaining proper attendance of the Staff/Officer.
1268
9) Reporting of attendance during Strike/Stoppage of work to Establishment
Section/Time Keeping Department.
10) Preparation of O.T. Statement.
- 77 -
24. Supervisor –IV in Grade A/G VII (Secretarial) :-
1) To assist the Secretary and Dy. Secretary in day to day work.
2) To enter the Committee Notes approved by the GM which are required to be circulated
on the agenda of the Committee meeting in the register after marking reference number
and sent the same to Secretarial Dy. Secretary/Sr. Asst. Secretary for inclusion of the
item on the agenda of the Committee meeting.
3) To check of resolutions passed by the BEST Committee and forward the same to the
concerned head of the department for further necessary action.
4) To enter the approved BCR numbers as approved by the BEST Committee, as well as
CR numbers as approved by the Corporation in the BEST Committee items register.
5) Preparation of Marathi minutes of the BEST Committee meetings and put up to the
GM / Chairman for their approval.

1269
6) To obtain the signature of two Committee members on the contracts entered by the
GM with the firms for approval of the BEST Committee under section 460 L (I) of the
MMC Act (as amended upto the date).
7) To enter the Notice of Motions, Notices received under Section 66 (c) of the MMC
Act, 1888, from the Corporation in the register and forward the same to the concerned
department. After obtaining the reports duly approved by the GM, the same are
required to be forwarded to the Administrative Officer (Committee) in Municipal
Commissioner's office in due period.
- 78 -
8) To contact the Committee members on telephone on the day of Committee meeting
and request them to remain present for the Committee meeting.
9) To help the Secretarial Section in circulation of agenda of the BEST Committee
meeting to the members of the BEST Committee in English as well as in Marathi.
10) To distribute the diaries, calendars to the members of the BEST Committee, Municipal
Councillors in Brihan Mumbai Mahanagarpalika and various other dignitaries.
Similarly to help the Committee members in various matters as and when required.
11) The notes sent to Heads of Departments by the Secretary in respect of Arising Out of
the Discussion (AOD) of items, Point of Order raised etc. in the Committee meeting
are required to be followed up to the concerned Head of the Department in order to
reply the same to the members of the Committee by way of circulation on the agenda
of the Committee meeting as the case may be.
12) Preparation of draft letters required to be sent to the Municipal Secretary in respect of
items approved by the BEST Committee which require the approval of Corporation.
13) To supervise the work of Committee meeting on day to day basis as well as on the day

of Committee meeting.
25. Clerk (Marathi) :-
1270
1) To check the typed items in Marathi.
2) Cross checking of items.
3) Preparation of Agenda, Despatch of Agenda to Committee members, G.M., Secy, D.S.,
P A to Chairman, Steno & Concern Department.
- 79 -
4) Maintaining Committee Members files.
5) Stamping Resolutions/Cross checking of Resolution.
6) Minutes dispatch, (MCA, IA, Secy.)
7) Maintaining Record of Items & Minutes.
8) Maintaining the Record of C.R. & B.C.R. filing/dispatch.
9) Maintaining attendance Register of Committee members.
10) Payment of Non -Councillors/filing concern papers.
11) Minutes, binding/Making available minutes as and when required by various
Heads of Deparments.
12) To check & send Corporation items to BMC.
13) Preparation of Requisition for stationary & recoupment of stationery.
14) Filing of Auction papers.
15) Scrapping of old Agenda items, old minutes, periodical scraping of old
records, etc.
16) Preparation of Index for the meeting & maintaining the Record of index.
17) Agenda Correction as and when pointed out by the Supervisors.
18) Updating Corporation Resolution Register.
19) Preparing a list of items for Agenda.
20) Preparation of C.R. list which .are not received from Corporation.
21) Maintaining condolence file.
22) Maintaining short Resolution file.
23) Maintaining important files like (Ele. Bill 2001, Lal Committee Report. etc.)

24) To give the minutes to the dept. & Municipal Councillors as and when required.
26. Clerk (English) :-
1) Maintaining Advance copy Register.
2) Preparing English Agenda (giving pg. No. to items, Preparation of Items sets).
3) Maintaining Committee members files.
4) Checking of items.
5) Despatch of items.
- 80 -
6) Stamping Resolutions/Cross checking of Resolutions.
7) Maintaining Record of Items.
8) Filing of C.R. & B.C.R. copies & Despatch of the same.
9) To check & send Corporations items to the Corporation.
10) Scraping of old Agenda, Periodicals, old records, etc.
11) Preparation of Index for the meeting & maintaining the record of Index.
12) Agenda Correction as and when pointed out by the Supervisors.
13) Preparing a list of items for Agenda.
14) Maintaining short Resolution file.
15) Filing of Important circulars.
16) Maintaining file about the Election of the Committee Members & Councillors. 17)
Maintaining file for VIP letters.
18) Maintaining B.M.C. Memorandum file.
19) Maintaining leave Record of the staff (if includes Officers, Superiors, Clerks,
Peons & Sorters)
27. Asst. Photographer in Grade T4-5 :-
1. To maintain records of flash guns, cameras and other photography equipments.
2. To purchase photography equipments and materials as and when required.
1271

1272
3. To keep the records of various appointments, functions and to attend the same. To
cover visits of Committee members with the help of his assistants arranged by the
Undertaking.
4. To cover different functions .from the point of view of taking photographs at various
depots, Bus Station, Sub-stations etc.
- 81 -
5. To take out photographs of Staff, Officers, Committee Members & various functions,
etc. as .and when required.
6. To send the photographs to the concerned departments & to public relations Officer, as
the case may be.
9. To attend the farewell functions and take out photographs of superannuated employees.
10. To visit the sites along with the staff of vigilance department and take out the
photographs of theft of energy cases.
28. Stenogrpaher (Marathi / English) in Gr. A/G V :-
1. To take the dictation from Chairman & other Committee members, Secretary, Dy.
Secretary and the officers of Secretarial Department in grade A/G X and above and
transcribes the same on computer or Typewriter.
2. To take the notes of all Committee meetings, conferences held by Chairman,
Conferences and meetings held and arranged by the Secretary.
3. To take the dictation during department enquiry cases conducted against the delinquent
employees held in various department at Colaba Depot whenever required and
transcribes the same on Computer or Typewriter.

1273
4. To type the inter-departmental letters, preparing the replies to letters received by
Chairman. Letters to all Committee Members informing the date and time of
Committee meeting and auction held at Oshiwara Scrap yard, whenever required.
- 82 -
5. To take the dictation from officers of other Department in absence of stenographer
appointed in their department.
29. Stenographer in Grade A/G V (Marathi) in the Chairman’s Office :-
1) To take the dictation from Chairman and other committee members and transcribe the
same on computer or typewriter.
2) To forward the condolence letters to the relatives of the diseased employees on
account of the death of employees during the course of employment.
3) To type the letters in respect of various seasonal greetings and forward the same to
various dignitaries on the behalf of Chairman.
4) To attend the meetings in Chairman's Chamber in connection with various subjects
and to type the draft minutes of such meeting.
5) To receive the letters from various outside parties, Municipal Councillors etc.
addressed to the Chairman.
6) To check the files of English and Marathi agenda required to be put up the Chairman.
7) To attend the telephone calls received from various outside parties as well as
Government and Municipal Offices and connect the same to the Chairman, as and
when required.

30. Clerk in Grade A/G in Chairman Office :-
1) Accept the letters from various dignitaries, Postal Offices, Government and BMC
Offices, employees, Unions, Private firms etc. and to record the same in the register.
- 83 -
2) To file the important office paper in important files and retrieve the same as required
by the P A to Chairman.
3) To put up the requirement of Stationery, Writing material, papers, pads, etc. in
1274
Chairmans office as well as Committee meeting and maintain the records accordingly.
To submit the files of the agenda of the Committee meeting to the Chairman in respect
of items in English and Marathi.
4) To accept the press cutting received from PRO Department to put up the same to the
Chairman after taking out xerox copies of important press cuttings which are required
to be maintained in the files in chairman office.
5) To receive the telephone calls from various outside parties, firms, dignitaries, and note
down the message and convey the same to the PA to Chairman.
6) To maintain the records. of leave register, Chairman's visit, Chairman's meeting
schedule etc.
7) To collect the information from various departments, personally in day to day work as
required by the P A to Chairman.
30. Sorters attached to the Xerox Section in Grade A/G IV :-
1) To clean and maintain Xerox / Risograph machines in working condition.
2) To receive various types of documents from various departments along with
requisitions and take out copies as per requirement.

1275
3) To take out the copies of the circulars received from the Heads of Department and to
send the same to the concerned department for the circulation.
- 84 -
4) To maintain the records of Xerox copies / Risograph copies taken out the machine.
5) To maintain the record of master rolls / ink cartridges required for Risograph machine.
6) To maintain the record of the papers required for xerox machine, as well as Risograph
machine.
7) To contact the firms on telephone in case of break down of machines to whom the
annual maintenance contract have already been given.

SECRETARIAL DEPARTMENT
Designation
A - Secretarial
Grade
& Part
No.
No. of posts as on
1 st December,
Schedule
d
2005
Sanctione
d
On
Rol
l
No. of
posts
required
to be
filled in
Secretary A1 1 1 1 -
Deputy
Secretary
A4 1 1 1 -
Sr. Asst. Secy. P3/GX 1 1 - 1
Asst. Secretary P3/GIX 2 2 1 1
P.A.
Chairman
to P3/GIX 1 1 1 -
Office Assistant A/GVIII 2 2 2 -
Supervisor P3/GVII 4 4 4 -
Clerk P3/GV 5 5 5 -
Asst.
Photographer
T4-5 1 1 1 -
Sorter P3/GIV 5 5 5 -
Sepoy P3/GI 2 2 2 -
B- Marathi
Vibhag
AOM A5 1 1 1 -
Office Assistant P3/GVII
I
1 1 1 -
Supervisor P3/GVII 1 1 1 -
C-
Correspondenc
e
Office Supdt. P3/GX 1 1 1 -
Office Assistant P3/GVII
I
1 1 1 -
Supervisor P3/GVII 4 4 4 -
Clerk P3/GV 18 18 18 -
Daftary P3/GIV 1 1 1 -
Jamadar P3/GII 8 8 8 -
Sepoy P3/GI 29 29 29 -
D-Typist
General
1276
ANNEXURE - I
Remarks

Office Assistant P3/GVII
I
1 1 1 -
Stenographer P3/GV 6 6 6 -
Typist-cum-
Clerk
P3/GV 9 9 9 -
Sepoy P3/GI 2 2 2 -
SALIENT FEATURES
1277
ANNEXURE III
1. The private Bombay Electric Supply & Tramway Company was municipalised on 7th
August, 1947. The first BEST Committee meeting was held on 8th August 1947. The number
of members of the BEST Committee at that time were 9. (including Chairman, Standing
Committee). The number of Municipal Councillors in the Corporation at that time were 131.
2. The present strength of number of members on BEST Committee is 17 (including
Chairman, Standing Committee). The Chairman of the BEST Committee must be a Municipal
Councillor. However, other members mayor may not be Municipal Councillors.
3. One half members of the BEST Committee (8 members) retire every year. After
General Elections in the first year 8 members who retire shall be decided by drawing lots.
However in the subsequent year the members who retire are decided based on the Seniority
viz. who are longest in the office.
4. The present strength of elected Municipal Councillors is 227. Besides this, 5 members
are appointed, as nominated Municipal Councillors by the Corporation, who have experience
in various fields or have at least 5 years experience as Municipal Councillor. The nominated
Municipal Councillors have the right to attend the meeting of any Committee as well as the
Corporation and can take part in the discussion. However, they have no right to vote on any
issue raised/item in the meeting.

1278
5. The meeting of the BEST Committee shall be held at least once in a fortnight. The
quorum for Humber of members required to be present for the BEST Committee meeting is
27. The non-Municipal Councillors appointed by the Corporation who attend the meeting of
BEST Committee are eligible for payment of Rs. 50/. subject to maximum Rs. 150/. per
month. On an average about 35 to 40 meetings are held every financial year.
6. The Press reporters of various Newspapers are invited to attend the regular meetings of
the BEST Committee.
7. The present strength of the members on Standing Committee is 27. Similarly the
strength of members on Education Committee is 26. There are 4 members who are appointed
as non-municipal Councillors on Education Committee who shall have the experience in the
field of Education and having at least 5 years teaching experience.
8. The General Manager of the Undertaking presents the Budget Estimate as well as
Establishment Schedule to the BEST Committee on or before 10th October every year.
Normally the discussion on the Budget Estimate in the BEST Committee meeting took place
and the Budget is approved before 10th of November every year which is called as Budget
Estimate "C".
9. The General Manager presents the Budget Estimate 'c' to the Chairman Standing
Committee in its meeting held on or before 31 st December, every year. Normally the Standing
Committee after discussion give certain recommendations and the same is approved by the
15th of December every year.
10. The copies of Establishment Schedule approved by the BEST Committee are
circulated by the Municipal Secretary to the Corporation before 31 st December every
year. Similarly, the Chairman Standing Committee present the Budget Estimate approved by
the Standing Committee to the Mayor of Mumbai in the Corporation meeting held on or
before 10th of January every year.
11. The Corporation approves the Income and Expenditure side of the budget and finally

the Budget Estimate 'c' is approved by 20th March, every year.
PERSONNEL DEPARTMENT
INTRODUCTION
1279
The Personnel Department strives and acts towards maintaining the cordial relations between
the Management and the employees. It also ensures co-ordination and uniform application of the
personal policies throughout the Undertaking. In its advisory capacity, the department gives advice to
all other departments of the Undertaking on various issue in day to day work. It is one of the main
service department of the Undertaking. This department assists the various departments of the
Undertaking for implementation and interpretation of the Standing Orders, Service Regulations,
Statutory provisions of various Labour Enactments applicable to the Undertaking, Awards/Orders of
the Labour Court, Industrial Court, High Court, etc. This department also advise the Management and
various departments of the Undertaking, in respect of industrial disputes and matters relating to
employer-employee relations and administrative matters like determination of seniority, prescribing
qualifications & experience for various posts of officers, promotion, appointments, etc. The
Personnel Department acts as a representative on behalf of the Management before the Conciliator in
Conciliation Proceedings under the Bombay Industrial Relations Act, 1946 and also assists the Legal
Department in the matters of industrial disputes taken up to the Industrial Court, Labour Court and
High Court for arbitration, either by the Undertaking or by the representatives of the employees,
examining proposals relating to matters like col1ective bargaining wages/salary structure, grievance
procedure etc. The industrial relations between the employer and employee of this Undertaking are

1280
covered under the Provisions of the Bombay Industrial Relations Act, 1946 provided for
representation of the employees industry wise in a notified legal area. Accordingly, there are two
Representative Unions viz. one for the employees employed in Passenger Transport Industry and
common Administrative Departments and other for the employees employed in the Electric Supply
Industry.
The Personnel Department bas four Sections viz. Labour, Administration, Recruitment and
Backward Class Cell. The Asst. General Manager (Administration, Personnel Management &
Industrial Relations) in Grade A-l (Sr.) is the Head of the Personnel Department and Welfare Cell. He
directly reports to the General Manager. The Asst. General Manager (P) is assisted by the Chief
Personnel Officer in Grade A-2 and Senior Personnel Officer in Grade A-3 in discharging carrying
out the various activities and day-to-day functioning of the department.
The responsibilities assigned to the Assistant General Manager
(Administration, Personnel Management &Industrial Relation) in Grade
A-l (Sr.) are enumerated below:-
i) All matters relating to Administration, Personnel Management and Industrial Relations
and Welfare Cell.
ii) The Personne1 Management includes organization analysis and development,
recruitment, selection, placement and training, administration of
salary/wages/allowances, regulation of service conditions, performance appraisal
reports and controls ventilation of grievances of the employees, administering
disciplinary measures, etc.
iii) Industria1 Relations includes all industrial relations/disputes between employer and
employees, employer and Unions and employees and employees, collective
bargaining, implementation of provisions relating to various labour enactments,
Standing Orders, Service Regulations, implementation/interpretation of the various
awards, orders/judgment of the various Competent Courts such as Labour Courts,
Industrial Courts, etc.
iv) Offering views/comments on the various indus1rial matters/disputes
raised by the Unions and/or employees in various legal forum, attending conciliation
proceedings before the Statutory Authorities under the labour legislation, framing draft
rules/regulations on administrative matters, establishment matters, service conditions
of the employees, amendment to Service Regulations, Standing Orders, advising the

1281
Management on the repercussions, considering grant of demands, facilities, benefits,
etc. demanded by the Unions and employees, offering views on various administrative
matters for the guidance of the General Manager.
v) Offering views/guidance to various departments of the Undertaking on
the various Administrative matters, matters pertaining to Industrial relations, personnel
management, etc.
vi) Overall supervision of all the Welfare activities relating to the entire staff of the
Undertaking which includes canteens facilities, cleanliness at depots, monetary
assistance, scholarship, blood donation, workers education class, etc.
vii) Scrutiny of the orders/ awards/ judgments of the various Courts relating to
labour/industrial matters
viii) Maintaining Annual Confidential Records of "B" Grade Officers.
ix) Examining the representations of "A" Grade Officers regarding the adverse remarks in
the Annual Confidential Reports and put up the same to the Management and then
communicate the decision of the Management to the concerned officer.
x) Examining the representation of 'B' Grade Officers regarding the adverse remarks and
then communicate the decision to the concerned Officer.
xi) Examining the representations from officers/employees in the matter of promotions,
reversion,. seniority, increments etc.
xii) Deputation of General Manager / officers within India or abroad.
xiii) Implementing Government's Policies in respect of Backward Class Communities.
xiv) Dealing with the proposals of appointments by way of promotion of ”A” and "B"
Grade Officers.
xv) Dealing with the proposals of confirmation of "A” and ''B'' Grade Officers.
xvi) Correspondence with the Maharashtra Public Service Commission/State Government
regarding prescribing qualifications and experience of various posts of "A" Grade
Officers.
xvii) Dealing with the proposals regarding Rewards to the Members of Staff under the
provisions of Service Regulations.
xviii) Dealing with the proposals of Establishment Schedule of the Undertaking in respect of
creation of posts, abolition of posts, transfer of posts from one establishment to the
other establishment, change in the nomenclature, etc.

1282
xix) Dealing with the queries received by the Municipal Chief Auditor and giving replies of
the same.
xx) Any other responsibilities/duties that may be assigned by the General Manager from
time to time and as per the need of the Personnel Department.
The Chief Personnel Officer in Grade A-2, who assists the Asst.
General Manager (Personnel) is responsible for carrying out the
following functions of the Personnel Department :-
i) All matters pertaining to establishment (viz. recruitment, promotion, transfer) and
labour.
ii) To deal with all complicated questions relating to interpretation of Standing Orders,
Service Regulations, Statutory Provisions which are referred to the Personnel
Department for clarification.
iii) To advise the Management in regard to all industrial disputes and matters relating to
the employer-employee relations and administrative matters like determination of
seniority, fixation of qualifications for various posts, etc.
iv) To appear as a Representative of the Management before the conciliator in
Conciliation Proceedings under the Bombay Industrial Relations Act, whenever
required.
v) To offer views for the information of the Legal Adviser of the Undertaking in a
number of industrial disputes taken up to the Industrial Tribunals either by the
Undertaking or by the employees or representatives of employees.
vi) To deal with the representatives of employees whenever called upon to do so, advise
the Management on the repercussions of conceding the facilities, privileges, benefits
etc. demanded by the employees or their representatives.
vii) To draft amendments to Standing Orders, Service Regulations etc.
viii) To interpret and implement Awards/Orders of Labour/Industrial Courts, various
Statutes applicable to the Undertaking. various Statutes applicable to the Undertaking.
ix) Guiding all the Departments of the Undertaking in various aspects pertaining to
Personnel Management.
x) To hold discussions with the Representatives of the Trade Unions functioning in the
Undertaking and attending to correspondence thereto.

1283
xi) To deal with anomalies in the working conditions of the various categories of
employees and assist the Management in co-ordination of personnel policies.
xii) To advise the Management on representations, appeals, etc. preferred by the
employees.
xiii) To examine the proposals relating to matters like col1cctive bargaining, wage/salary
structure, grievance procedure etc.
xiv) To prepare factual data on the issues raised by the Trade Unions functioning in the
Undertaking and to advise the Management. with regard to the implications after
examining the legal and the factual positions on the subject.
xv) Any other responsibilities/duties that may be assigned by the Asst.General Manager
(Personnel) from time to time.
The Senior Personnel Officer in Grade A-3 who assist the Chief
Personnel Officer in day-to-day working of the Personnel Department
is responsible for carrying out the following functions of the Personnel
Department :-
i) All matters pertaining to Personnel Management and Industrial Relations (viz
col1ective bargaining, grievance handling, employees welfare, etc.).
ii) To work as a member of the Panel and Committees constituted for selection of
Personnel for Clerical, Supervisory and Officers' posts.
iii) To deal with the implementation of the various enactments applicable to the
Undertaking, interpretation of Standing Orders, Service Regulations and Statutory
Provisions of the various labour enactment.
iv) To advise the Management in regard to all industrial disputes and matters relating to
the employer-employee relations and administrative matters like determination of
seniority, fixation of qualifications for various posts etc.
v) To appear as a Representative of the Management before the Conciliator in
conciliation proceedings under the Bombay Industrial Relations Act, whenever
required.
vi) To offer views/comments for the information of the Legal Department of the
Undertaking in a number of Industrial Disputes taken up to the Industrial Tribunals for
Arbitration either by the Undertaking or the Trade Unions or the employees.
vii) To deal with the Trade Unions representing the employees whenever called upon to do
so, advise the Management on the repercussions of conceding the facilities, privileges,

1284
benefits., etc. demanded by the employees or their representatives.
viii) To draft amendments to Standing Orders, Service Regulations, etc
ix) To interpret and implement Awards/Orders of Labour/Industrial Courts, various
Statutes applicable to the Undertaking.
x) Guiding all the departments of the Undertaking in various aspects pertaining to
Personnel Management.
xi) To hold discussions with the Representatives of the Trade Unions functioning in the
Undertaking and attending to correspondence thereto.
xii) To deal with anomalies in the working conditions of the various categories of
employees and assist the Management in co-ordination of personnel policies.
xiii) To advise the Management on representations, appeals, etc. preferred by the
employees.
xiv) To examine the proposals relating to matters like col1cctive bargaining, wage/salary
structure, grievance procedure etc.
xv) To prepare factual data on the issues raised by the Trade Unions functioning in the
Undertaking and to advise the Management. with regard to the implications after
examining the legal and the factual positions on the subject.
xvi) Any other responsibilities/duties that may be assigned by the Chief Personnel Officer
and /or Sr. Officer of the Undertaking from time to time.
The Personnel Department has four Sections viz. Labour, Adminis1ration, Recruitment
and Backward Class Cell under the overall control and supervision of the Assistant General
Manager (Personnel) in Grade A-I (Sr.), who is directly responsible to the General Manager
for. the smooth functioning of the Personnel Department. The functions of the each Section
with the duties and responsibilities carried out by the officers/employees of the Sections are
given below:-
Labour

The Labour Section is headed by the Senior Personnel Officer in Grade A-3 under the
supervision and control of the Asst General Manager (P)/Chief Personnel Officer. The set-up of the
Labour Section is given below and all concerned officers/members of staff working in the Labour
Section are responsible for carrying out the following functions smoothly;
AGM(P)
|
CPO
|
SPO
|
APO(L)
____________________________ | ________________________
| |
OSP(L)-1 OSP(L)-2
| |
OA(L)-1 OA(L)-2
|______________________________________________________|
|
Supervisor
|
Clerks.
The functions carried out by the Labour Section are enumerated below :
i) Negotiations with the Representative & Approved Unions of Transport
Industry as well as Supply Industry on various policy matters.
1285
ii) Implementation and interpretation of the Standing Orders, Service Regulations,
Statutory Provisions, various labour enactments applicable to the Undertaking,
awards/orders of the Labour/Industrial/ High Courts.
iii) Advise the management and various departments of the Undertaking in respect of
industrial disputes and matters relating to employer-employees relation.
iv) Appearing as representative of the Management before the conciliator in the
conciliation proceedings under the Bombay Industrial Relations Act, 1946.
v) Assist the Legal Department in the matter of industrial disputes taken upto the
Industrial /Labour Courts and High Court for arbitration either by the Management for
by the representative of the employees.

1286
vi) Examining the proposals relating to matters like collective bargaining, wage/salary
structure, ex-gratia payment in lieu of bonus grievances.
vii) Delegation of Powers.
viii) Work pertaining to presentation of memento to employee completing 25 years
services.
ix) Replying to Union Letters from time to time. To examine the proposals of various
departments in respect of incentive schemes prevailing in the various departments of
the Undertaking.
x) To examine the proposals of various departments in respect of incentive schemes
prevailing in the various departments of the Undertaking.
xi) To enable proper implementation of agreements signed by the Management with the
Representative and Approved unions of Transport as well as Supply Industry.
xii) Attending Court duties in the legal matters and briefing the officers of Legal
Department/counsels from time to time.
xiii) Holding weekly discussion with the' Representative and Approved Unions of
Transport as well as Supply Industry.
xiv) To prepare Para-wise comments for Legal Department when any case is filed by the
members of staff in the court of law.
xv) Advising the Heads of departments/branches when they seek advice from Personnel
Departments about labour matters.
xvi) Dealing with anomalies in the working conditions of the various categories of the
employees.
xvii) Examining the proposal of Alternate Employment.
xviii) Work pertaining to the appointment of Arbitrator, who have to be appointed with the
consent of the Management & Representative and Approved Union of Transport.
xix) To examine the proposals of Re-employment, Re-instatement cases.
xx) To examine the proposal of forfeiture of Gratuity cases.
xxi) To examine the proposal of restoration of Grades.
xxii) To examine the representation regarding Interest Subsidy of Housing Loan Scheme.
xxiii) Work pertaining to Monthly Subscription to the Representative & Approved Unions.
xxiv) Examining the cases arising out of Gokhale Award.
xxv) Work pertaining of Joint Committee.

xxvi) Matters regarding family welfare fund/Bombay Labour Welfare Fund.
1287
xxvii) Promotion of conductors and Drivers after completing 22 years continuous service as
Sr. Bus Conductor and Sr. Bus Driver.
xxviii) To examine the complaint received under section 28.
The Personnel Officer (Labour) in Grade A-4 who assist the Senior
Personnel Officer in carrying out the following functions of the Labour
Section of the Personnel Department is responsible.
APO (L) in Grade A-5
i) To deal with all complicated questions relating to interpretation of Standing
Orders Service Regulations, Statutory Provisions which are referred to the
Personnel Department for clarification.
ii) To advise the Management in regard to all industrial disputes and matters
relating to employer –employee relations.
iii) To appear as a representative of Management before the Conciliator in
conciliation proceedings under the Bombay Industrial Relations Act whenever
required.
iv) To offer views for the information of the Legal Adviser of the Undertaking in a
number of industrial disputes taken upto the Industrial Tribunals for arbitration
either by the Undertaking or the representatives of employees.
v) To deal with the representatives of employees whenever called upon to do so,
advise the Management on the repercussions of conceding the facilities,
privileges, benefits demanded by the employees or their representatives.
vi) To draft amendments to Standing Orders, Service Regulations etc.
vii) To hold discussions with the representatives of the Trade Unions functioning in
the Undertaking and attending to correspondence thereto.
viii) To deal with anomalies in the working conditions of the various categories of
employees and assist the Management in co-ordination of personnel policies.
ix) To advise the Management on representations, appeals, etc. preferred by the
employees.
x) To examine the proposals relating to matters like collective bargaining,
wage/salary structure, grievance procedure etc.
xi) To prepare factual data on the issued raised by the Trade Unions functioning in

1288
the Undertaking and to advise the Management with regard to the implications
after examining the legal and factual position on the subject.
The Office Superintendent Personnel (Labour) in Grade A/GX assists the
Personnel Officer in carrying out the following functions of the Labour
Section of the Personnel Department :
OSPL(I) in grade A/GX:-
i) Correspondence with Unions and other authorities.
ii) Delegation of Powers.
iii) Applicability of provisions of Acts such as implementation and interpretation
of the Standing Orders, Service Regulations, Statutory Provisions, various
labour enactments applicable to the Undertaking, awards/orders of the
Labour/Industrial/High Courts. To enable proper implementation of agreements
signed by the Management with the Representative and Approved Unions of
Transport as well as Supply Industry.
iv) Attending Court duties in the legal matters and briefing the officers of Legal
Department/Counsels from time to time. Assist the Legal Department in the
matter of industrial disputes taken up to the Industrial/ Labour Courts and High
Court for arbitration either by the Management or by the representative of the
employees.
v) Examine the proposals of various departments in respect of incentive schemes
prevailing in the various departments of the Undertaking.
vi) Attending before conciliator in the matter of Notice of Change given either by
the Management or the Union on behalf of the Members of Staff.
vii) Examining the proposal of restoration of Grades.
viii) Service Regulations.
ix) Standing Orders.
x) Settlement of Court Cases.
xi) To issue Circulars in case of Strike/Stoppage of work.
xii) To prepare para-wise comments for Legal Department when any case is filed
by the Members of Staff in the Court of Law.
xiii) Information required by the Management to be collected from the outside

organizations.
xiv) The supervision of BEST Museum.
xv) To deal with the work pertaining to Workers’ Education Classes.
1289
xvi) Circulation of LC/IC Orders and Govt. Notifications to the departments
concerned.
xvii) To examine the proposal of forfeiture of Gratuity Cases.
xviii) To examine the proposal of Re-employment/re-instatement Cases.
xix) To deal with the proposals of grant of fixed duties with Sunday Weekly Offs to
all Unions registered under Trade Union Act, 1926 and work pertaining to
collection of Union subscription.
xx) Examining the proposals of Letter of Approach filed by the Unions on behalf of
the Members of Staff.
xxi) Issuing of letters to provide Blood Bottles to the Members of Staff and their
family members.
xxii) Any other duties/responsibilities that may be assigned by the Senior Personnel
Officer or any other senior officers of the Department from time to time in the
exigency of work.
The Office Superintendent Personnel (Labour) in Grade A/GX assists the
Asst. Personnel Officer in carrying out the following functions of the
Labour Section of the Personnel Department :-
OSPL(II) in Grade A/GX :
i) Correspondence with Unions and other authorities.
ii) Delegation of Power.
iii) Advise the Management and various departments of the Undertaking in respect of
industrial disputes and matters relating to employer-employees relation. To enable
proper implementation of agreements signed by the Management with the
Representative & Approved unions of Transport as well as Supply Industry.
iv) Attending Court duties in the legal matters and briefing the officers of Legal
Department/counsels from time to time.

v) Settlement of Court Cases.
vi) To issue Circulars in case of strike/stoppage of work.
vii) Administration Report in respect of Labour Section.
1290
viii) Examining the proposals of promotion of Bus Conductors, drivers as Sr. Conductors
and Drivers.
ix) Work pertaining to monthly subscription to the Representative & Approved union.
x) Examining the proposals relating to matters like collective bargaining, wage/salary
structure, ex-gratia payment in lieu of bonus grievances.
xi) Work pertaining to presentation of memento to employee completing 25 years
services.
xii) Dealing with anomalies in the working conditions of the various categories of the
employees.
xiii) Examining the proposal of Alternate employment.
xiv) Examining the cases arising out of Gokhale Award.
xv) Work pertaining of Joint Committee.
xvi) Matters regarding Family Welfare Fund/Bombay Labour Welfare Fund.
xvii) Promotion of Conductors and Drivers after completing 22 years continuous service as
senior Bus Conductor and Senior Bus Driver.
xviii) To examine the complaint received under Section 28.
xix) Submission of Annual Return in Form ‘X” under Rule 37 of the Maharashtra Motor
Transport Workers’ Rules, 1962 to the Commissioner of Labour (once in a year).
xx) To maintain Library of various Legal Books for the use of the Department.
xxi) Strike Applications.
xxii) Renewal of the membership of Bombay Chamber of Commerce and other Institutions.
xxiii) Any other duties/responsibilities that may be assigned by the Senior Personnel Officer
and/or any senior officer of the Department from time to time in the exigency of work.
The Office Assistant (I) in Grade A/GVIII assists the Office Supdt.
Personnel (Labour) in Grade A/GX in carrying out the following functions
of the Labour Section of the Personnel Department :

Office Assistant (1) in Grade A/GVIII :
i) Correspondence with the Trade Unions.
1291
ii) Implementation and interpretation of the Standing Orders, Service Regulations,
Statutory Provisions, various labour enactments applicable to the Undertaking,
awards/orders of the Labour/Industrial/High Courts.
iii) Replying to Union Letters from time to time.
iv) Correspondence with Govt.. and other Authorities in the matter of exemptions, returns,
etc.
v) Dealing with the work of Workers’ Education Scheme.
vi) Dealing with the matters of implementation of various economy measures proposed
by the Management.
vii) Work pertaining to the appointment of Arbitrator, who have to be appointed with the
consent of the Management and Representative & Approved Union of Transport.
viii) Drafting of the minutes of the various meetings arranged with the Unions/Department
Heads.
ix) Correspondence and work related to ‘Check-off’ System – (Monthly Subscription to
the Union).
a) Additions of new names/members.
b) Forwarding the forms to respective departments.
c) Deletion of names.
d) Correspondence with the various Unions.
e) Disputes and grievances regarding deduction.
x) Renewal of Agreement with Arbitrator to adjudicate upon individual industrial dispute.
xi) To examine the representation received from the Members of Staff for Interest
Subsidy on Housing Loan.
xii) Any other duties/responsibilities that may be assigned by the Office Supdt. Personnel
(Labour) in Grade A/GX and/or any senior officer of the department from time to time.
The Office Assistant (II) in Grade A/GVIII assists the Office Supdt.
Personnel (Labour) in Grade A/GX in carrying out the following functions
of the Labour Section of the Personnel Department :
O.A. (II) in Grade A/GVIII :

i) Correspondence with the Trade Unions.
1292
ii) To enable proper implementation of agreements signed by the Management with the
Representative & Approved Unions of Transport as well as Supply Industry.
iii) To deal with the proposals to be submitted to the General Manager regarding
Delegation of Powers under the Standing Orders.
iv) Examination of cases arising out of enforcement of various Labour Laws.
v) Communication of orders of the Labour Courts, Industrial courts, etc. and Govt.
Notifications to departments concerned.
vi) Examining the cases arising out of – Gokhale Award.
vii) Collection of information from the various State Transport Undertakings and
Government.
viii) Drafting of notes to GM/B.E.S.&T. Committee on various issue.
ix) All work connected with the Workers’ Education Scheme.
x) All work in connection with the Strike/stoppage of work.
xi) Drafting of Departmental Circulars, etc.
xii) Dealing with the anomalies in the working conditions of the various categories of the
employees.
xiii) Examining the proposal of Alternate Employment.
xiv) To examine the proposals of Re-employment/Re-instatement cases.
xv) To examine the proposal of forfeiture of Gratuity cases.
xvi) To examine the proposal of restoration of Grades.
xvii) Work pertaining of Joint Committee.
xviii) Matters regarding Family Welfare Fund/Bombay Labour Welare Fund.
xix) To examine the complaint received under section 28.
xx) Any other duties/responsibilities that may be assigned by the Office Supdt. Personnel
(Labour) in Grade A/GX and/or any other senior officer of the Department from time
to time.

1293
The duties/responsibilities carried out by the Members of Staff working in
the Labour Section of the Personnel Department assisting the Office
Assistant and other Senior Officers are enumerated below :-
Clerk in Grade A/GV :
i) Correspondence with Unions viz.
a) BEST Kamgar Sena
b) BEST Employees’ Union
c) BEST Kamgar Union
ii) Circulating – Managing Committee lists of all four Unions
a) BEST Workers’ Union
b) BEST Kamgar Union
c) BEST Kamgar Sena
d) BEST Kamgar Sanghatana
e) Rashtrawadi BEST Kamgar Union
f) Mumbai Vidyuy Kmagar Sangh.
iii) Dealing with the proposal of fixed duties with Sunday Weekly Offs to all Unions
registered under Trade Union Act, 1926.
iv) Dealing with the work of alternate employment cases.
v) Renewal of membership of Bombay Chamber of Commerce and other Institutions, etc.
vi) Incentive Bonus Schemes.
vii) Dealing with the work of Agreement.
viii) Any other duties/responsibilities that may be assigned by the superior or any other
senior officer of the department from time to time.
Clerk (II) in Grade A/GV :
i) Dealing with the work of Letter of Approach.
ii) Dealing with the work of re-employment/Re-instatement cases.
iii) To forward Annual Return Form ‘X’ every year under Rule 37 of the Maharashtra
Motor Transport Workers’ Rules, 1962 to the Commissioner of Labour.
iv) To prepare Administrative Report of the Labour Section every year.

v) To prepare statement of Pending Cases.
1294
vi) Deal with the proposals of promotion of Conductors and Drivers after completing 22
years continuous service to be promoted as Sr. Bus Conductors and Sr. Bus Drivers.
vii) Deal with the proposal of Forfeiture of Gratuity.
viii) Circulation of LC/IC/ARB Orders to the concerned departments.
Clerk (III) in Grade A/GV :
i) Correspondence with various Unions
a) BEST Workers’ Union
b) BEST Kamgar Union
c) BEST Kamgar Sena
d) BEST Diploma Engineers ad Civil Engineers
e) Other Trade Unions in the Undertaking.
ii) Individual Complaints/Grievances referred and reply.
iii) To deal with the proposals received from various departments regarding
implementation and interpretation of the standing Orders, service Regulations,
Statutory Provisions, various Labour enactments applicable to the Undertaking
awards/orders of the Labour/Industrial/High courts.
iv) Any other duties/responsibilities that may be assigned by the Office Assistant in Grade
A/GVIII and/or any senior officer of the Department pertaining to Labour Section.
Clerk (IV) in Grade A/GV :
i) To prepare proposals of Delegation of Powers.
ii) To prepare Circulars of Strike/Stoppage of work.
iii) To deal with the work pertaining to complaints received Under Section 28 of the
Standing Order.
iv) To deal with the cases in respect of allowing the Members of Staff to represent in
charge-sheet enquiry.
v) To deal with the proposals of promotion of Conductors and Drivers after completing
22 years continuous service to be promoted as Sr. Bus Conductors and Sr. Bus Drivers.
vi) To prepare statement of pending cases, which is required to be submitted to the
General Manager from time to time.

1295
vii) Any other duties/responsibilities that may be assigned by Office Assistant in Grade
A/GVIII and/or any senior officer of the department from time to time.
Clerk (V) in Grade A/GV :
i) To deal with the cases of Restoration of Grades.
ii) To deal with the proposal of appointment, extension of agreement with Arbitrator to
adjudicated upon individual industrial disputes.
iii) Dealing with the matters regarding Family Welfare Fund/Bombay Labour Welfare
Fund.
iv) Correspondence and work related to ‘Check-off’ System –
a) Additions of new names/members.
b) Forwarding the forms to respective departments.
c) Deletion of names.
d) Correspondence with the various Unions
e) Charging of administration cost.
v) Disputes and grievances regarding deduction.
vi) Maintaining record and circulation of LC/IC/ARB Orders to the other departments.
vii) To deal with the work of Memento Scheme.
viii) To deal with the work of Workers’ Education Scheme.
ix) To deal with the work of Joint Committee.
x) Filling of miscellaneous office copies.
xi) Any other duties/responsibilities that may be assigned by Office Assistant in Grade
A/GVIII and/or any senior officer of the department from time to time.
ADMINISTRATION
The Administration Section is headed by the Personnel Officer in
Grade A-4 under the supervision and control of the Asst. General Manger
(P)/Chief Personnel Officer/Senior Personnel Officer. The set-up of the
Administration Section is given below and all concerned
Officers/members of staff working in the Administration Section are
responsible for carrying out the following functions smoothly :-

AGM(P)
|
CPO
|
SPO
|
PO
|
OSPA
|
________________________________
| |
SAPA SAPA
|______________________________|
|
SUPERVISOR
|
______________________
| |
Clerks Clerks
Stenos/Typists
The functions of the Administration Section are enumerated below :-
1296
i) To prepare the proposals of appointments by way of promotion of ‘A’ and ‘B’ Grade
Officers.
ii) Issue of appointments D.L.’s of ‘A’ and ‘B’ Grade Officers.
iii) Maintaining seniority lists of all ‘A’ and ‘B’ Grade Officers.
iv) Confirmation of ‘A’ and ‘B’ Grade Officers.
v) Correspondence with Maharashtra Public Service Commission/State Government
regarding prescribing qualifications and experience of various posts of ‘A’ Grade
Officers and appointments thereto falling within the purview of the Commission.
vi) Scrutiny of resignations of ‘A’ and ‘B’ Grade Officers/employees.
vii) Scrutinizing the proposals in respect of variation in Establishment Scheduled received
from all the departments of the Undertaking i.e. creation of the posts, transfer of the
post and change in nomenclature.
viii) Maintaining the Confidential Record File of all ‘B’ Grade Officers.
ix) Maintaining the Docket File of all ‘A’ and ‘B’ Grade Officers of the Undertaking.
x) Scrutinizing the Annual Confidential Report of ‘B’ Grade Officers.
xi) To communicate the adverse remarks to ‘A’ and ‘B’ Grade Officers, examining their
representations, examining the comments of Reporting Officer/Reviewing Officer

1297
offering views to the Management and then communicating decisions of the
Management to the concerned Officers.
xii) Scrutinizing the proposal of Deputations of Member of Staff within India.
xiii) Preparing the proposals of foreign deputations of General Manager/Addl.G.M. and
scrutinizing and preparing the proposal of foreign deputation of other senior officers of
the Undertaking.
xiv) Follow-up with the State Govt. and Central Govt. regarding the foreign deputations of
General Manger and other senior Officers.
xv) Examining the representations received from various officers/employees/various
organizations on various subjects viz. promotion, supersession, protection of seniority,
various service condition and various other grievances, putting up the comments to the
Management and communicating the Management’s decision.
xvi) Examining and putting up the comments to the Management on various policy matters.
xvii) Correspondence with various authorities like State Govt., Brihanmumbai Municipal
Corporation, Maharashtra State Road Transport Corporation, Association of State
Road Transport Corporation, Association of State Road Transport Undertaking and
Central Institute of Road Transport, etc. for various matters.
xviii) To carry out the routine works viz. change in name, change in date of birth, no
objections certificates to various organizations, certifying the income of members of
staff for Housing loans purpose and income certificate to members of staff for creamylayer
certificate, general certificate to various organizations.
xix) Scrutinizing and putting up the proposals regarding rewards to members of staff under
the provision of Service Regulations.
xx) Maintaining the rosters of ‘A’ Grade Officer (A-5 Officers only) and ‘B’ Grade
Officer.
xxi) Maintaining the vacancies Registers.
xxii) Dealing with the cases of the employees in Grade T-7 and ‘A’ and ‘B’ Grade Officers
regarding grant of Accelerated Increments.
xxiii) To prepare the proposal of the Revenue Budget and Capital Budget of the Department.
xxiv) Dealing with the matter pertaining to the Right to Information Act, 2005.
The Personnel Officer (Administration) in Grade A-4 who assist the
Assistant General Manger(P)/Chief Personnel Officer/Senior Personnel
Officer in day-to-day working of the Personnel Department is responsible.

Personnel Officer(Admn.) in Grade A-4 :
1298
i) All matters pertaining to administration viz. promotion of ‘A’ and ‘B’ Grade Officers,
transfer of ‘B’ Grade Officer, etc.
ii) Matter relating to fixing/revised qualifications and experience of various posts,
determination of seniority, etc.
iii) To furnish information to outside organization on a various topics such as Service
Conditions, Pay-scales, Incentive Bonus Scheme, Confidential Reports of the Members
of Staff.
iv) To deal with cases of appointment by way of promotion or transfer falling within the
purview of the Maharashtra Public Service Commission.
v) To deal with representations of ‘A’ and ‘B’ Grade Officers and employees on a variety
of grievances.
vi) To deal with M.C.A. queries.
vii) To deal with representation of adverse remarks received from ‘A’ and ‘B’ Grade
Officers.
viii) Maintaining seniority list of ‘A’ and ‘B’ Grade Officers.
ix) Maintaining Confidential Record File of ‘B’ Grade Officers.
x) To deal with the proposals of deputation of officers and employees within the India.
xi) To deal with the proposals of deputations of General Manger and Senior Officers to
aboard.
xii) To deal with the proposals of combination of appointment and acting arrangement.
xiii) Prepare Administration Report pertaining to the Personnel Department.
xiv) To deal with the proposals of variation in Establishment Schedule of the Undertaking
i.e. creation of posts, abolition of various posts, transfer of various posts, etc.
xv) To deal with the proposal of resignation of ‘A’ and ‘B’ Grade Officers and employees.
xvi) Dealing with requests for holding cultural, religious functions to be performed in the
Undertaking.
xvii) Advising officers/employees on various matters for which they approach for guidance.
xviii) Dealing with the case of granting permission to prosecute studies and taking up parttime
employment.

1299
xix) Dealing with the proposal of Revenue Budget, Capital Budget pertaining to the
Personnel Department.
xx) Correspondence with the State Govt. regarding prescribing the qualifications and
experience of newly created post and revised the existing qualifications and
experience.
xxi) Dealing with the application of accelerated increment to ‘A’ and ‘B’ Grade Officers
and employees in Grade T-7.
xxii) Any other duties/responsibilities that may be assigned by the Chief Personnel Officer
and/or any senior officer of the department/undertaking from time to time.
xxiii) Dealing with the matter pertaining to the Right to Information Act, 2005. Issuing
necessary circulars and furnishing the required information to the concerned officer.
The Office Superintendent Personnel (Administration) in Grade A/GX
assists the Personnel Officer (Administration) in carrying out the
following functions of the Administration Section of the Personnel
Department :-
OSPA in Grade A/GX :
i) To prepare/check the notes to the B.E.S.&T. Committee as regards appointment to the
posts of ‘A’ Grade Officers in Grade A-2 and above.
ii) To prepare/check the Note to the General Manger as regards appointments to the posts
of officers in Grade A-3, A-4 and A-5.
iii) To prepare/check the note to the General Manager as regards appointments to the posts
of ‘B’ Grade Officers viz. in Grade A/GVIII, A/GIX in the Administration Department
and in Grade A/GIX and A/GX in the Security & Vigilance Department and in Grade
G-8, G-9 and G-10 in the Traffic, Accident & Claims Department and in Grade G/GVI
in the Medical, Electronic Data Processing Department.
iv) To check the proposals regarding change in date of birth of the members of staff of the
Undertaking and also to attend the Labour Court for giving witness/cross examination
in the Date of Birth cases.

1300
v) To check the seniority lists of ‘A’ and ‘B’ Grade Officers maintained by the Personnel
Department.
vi) To check/scrutinize the cases pertaining to grant of Rewards/Letters of Appreciation to
the members of staff of the Undertaking under Service Regulations on the occasion of
BEST DIN on 7 th August, every year.
vii) To check the Administration Report in respect of the Personnel Department.
viii) To scrutinize/prepare the proposal of the B.E.S.&T. Committee in respect of variation
in Establishment Schedule. To check the proof reading and do various other jobs
related with the Variation in Establishment Schedule.
ix) To prepare Note to the Committee as regards General Manager’s foreign deputation as
also to arrange for visa, foreign exchange and to make correspondence independently
in consultation with the General Manger regarding deputation.
x) To check proposal of confirmation of ‘A’ and ‘B’ Grade officers of the Undertaking.
xi) To check the correspondence with the Maharashtra Public Service Commission as
regards obtaining concurrence of the Commission for appointments to the posts of
Officers in Grade A-2 and above and prescribing qualifications and experience for
newly created posts of modification, qualification and experience in the existing posts
in Grade A-2 and above.
xii) To check the correspondence to the Urban Development Department of the State Govt.
in respect of obtaining sanction for the qualification and experience modification in the
qualification and experience for the posts of Officers in Grade A-2 and above.
xiii) To put up to the Management the reply/clarification in respect of individual
representation from the officers of the Undertaking in respect of their promotion,
seniority, etc.
xiv) To check all correspondence as regards relieving of members of staff for election duty,
Census duty, etc.
xv) To scrutinize and put up cases of adverse remarks of ‘A’ and ‘B’ Grade Officers to the
General Manager in case of ‘A’ Grade Officers and AGM(P) in case of ‘B’ Grade
Officers.
xvi) Any other duties/responsibilities entrusted by the Personnel
Officer (Administration) who is heading the Administration
Section and/or any other senior officers of the Personnel
Department.
xvii) Dealing with the matter pertaining to the Right to Information Act, 2005. Issuing
necessary circulars and furnishing the required information to the concerned officer.

1301
The Senior Assistant Personnel (Administration) in Grade A/GIX
assists the Office Superintendent Personnel (Administration) in
carrying out the following functions of the Administration Section of
the Personnel Department.
SAPA (I) in Grade A/GIX:
a) Maintaining of Confidential Record Files of' “B'' Grade Officers.
b) Maintaining Docket Files of "A" and "B" Grade Officers.
c) Correspondence regarding promotions of all "A" Grade Officers and
"B" Grade Officers of Security & Vigilance, EDP and Medical
Departments.
d) Supervision/updating of various; Vacancies Registers/Roster's Registers.
e) Dealing with cases of employees/officers regarding grant of Accelerated Increments.
f) Correspondence with B.M. C. and Mantralaya in respect of provision of staff/officers
for Election duty, Census duty, etc.
g) Follow-up the matters regarding concurrence of MPSC for A-2 and above posts filled
in and approval of new qualifications and experience/revised the existing
qualifications and experience with state Government.
h) Ensuring that Seniority List of "A" Grade Officers is properly maintained and brought
upto date.
i) Replying the Audit queries if any raised by the Municipal Chief Auditor and Internal
Auditor of the Undertaking.
j) Scrutinizing and put up the matters of employees/officers regarding change is date of
birth and change in date of joining and communicate the same to the
employees/officers.
k) Maintaining Inventory Register and take up periodical check thereof.
l) Submission of notes/cases to the General Manager and letters to outside organizations
regarding loaning of services of Members of Staff as well as deputations of officers
outside the Undertaking to various organizations.
m) Foreign deputation of officers/General Manager.
n) Arranging visits/deputations of the other organization's officers in the BEST
Undertaking.

1302
o) Any other duties/responsibilities that may be assigned by the Office Superintendent
Personnel (Administration) and/or any Senior Officers of the Department.
The duties/responsibilities carried out by the Members of Staff (Grade-wise)
working in the Administration Section of the Personnel Department
assisting the Senior Assistant Personnel (Administration) in Grade A/GIX
are enumerated below :-
Supervisor in Grade A/GVII :-
i) To assist for preparing the proposals of promotion of 'A' Grade Officers & 'B' Grade
Officers of EDP, Medical & Security & Vigilance Department.
ii) To maintain the vacancy register of all 'A' Grade officers & 'B' Grade Officers of EDP,
Medical & Security & Vigilance Department.
iii) To maintain the rosters of 'A~ Grade Officers (A-5 Officers only) and 'B’ Grade
Officers of EDP, Medical & Security & Vigilance Department.
iv) To check the monthly/quarterly statements of backlog position of 'A' Grade officers (A-
5 Officers only) and 'B' Grade officers of EDP, Medical & Security & Vigilance
department, which are required to sent to Backward Class Cell.
v) To prepare the statement of "On Roll Position", which is required to sent to the
Recruitment Section every month.
vi) To prepare the proposal for procurement of materials viz. purchase of furniture's for
Workers' Education Class Room at new Depots and the furniture required for the use of
the department.
vii) To prepare the proposal of fresh issue/replacement of briefcase to 'A' Grade Officers.
viii) To prepare the proposal of Revenue Budget & Capital Budget of the department.
ix) To assist the job of proof reading of Establishment Scheduled Book.
x) To check the inventory register of the department and periodical check thereof.
xi) To check the bills of Medical Reimbursement/family medical reimbursement of the
member of staff of the department.
xii) To check payment bill of Shri S.G.Bhosale, Arbitrator every month.
xiii) To check the payment bills & J.E.Bills of foreign deputation of the General Manager &
other Senior Officers of the Undertaking.
xiv) To follow up with the State Government for the proposals of foreign deputation,

1303
qualification and experience prescribed for the newly created posts and other
important matters, etc.
xv) To check the bills & J.E. Bills of the members of staff of the department, who are
nominated for deputation to CIRT, Pune, Bombay Chamber of Commerce of Industry
etc.
xvi) To check the bills & J.E. Bills of registration fee to CIRT, Bombay Chamber of
Commerce & Industry, etc.
xvii) To check the proposal of appointments of Officer in Grade A-2 and above to MPSC for
their concurrence.
xviii) To check the proposal of Qualifications & Experience prescribed for the newly created
post in Grade A-2 & above to the MPSC for their approval.
xix) To check the proposal of qualification & experience prescribed the newly created post
in Grade A-2 and above to the State Govt. for their sanction.
xx) To check the bills of :MPSC for their consultation charges, advertisement charge~ etc.
xxi) To check the proposal of deputation of officers of the Undertaking to various training
programme/workshops to be conducted by CIRT, Pune every year.
xxii) To check the promotion/re-appointment IDs of 'A' Grade Officers & 'B' Grade Officers
of EDP, Medical & Security & Vigilance Department
xxiii) To check the proposal of protection of 'inter-se' seniority of the members of the staff
who unable to take over their duties on the dates of their regular promotion.
xxiv) Checking the entries in seniority list & dockets of promotion/reappointment of 'A' Grade
Officers & 'B' Grade Officers of EDP, Medical & Security & Vigilance Department.
xxv) Ensuring the work of scrapping of the Confidential Report dossiers & dockets of ‘A’
Grade Officers & ‘B’ Grade Officer who are superannuated / resigned from the services
of the Undertaking.
xxvi) Any other duties that may be assigned by the superiors/senior officers of the Department
from time to time
Clerk (1) Grade A/GV:
i) To assist for preparing the proposals of promotions of 'A' Grade Officers & 'B' Grade
Officers of EDP, Medical & Security & Vigilance Departments.

1304
ii) To maintain the vacancy register of all 'A' Grade Officers & 'B' Grade Officers of EDP,
Medical & Security & Vigilance Departments.
iii) To maintain rosters of 'A' Grade Officers (A-5 Officers only) and ‘B' Grade Officers of
EDP, Medical & Security & Vigilance Department.
iv) To prepare the monthly/quarterly statements of Backlog position of 'A' Grade Officers
(A-5 officers only) and 'B' Grade Officers of EDP, Medical & Security & Vigilance
Department, which is required to sent to Backward Class Cell.
v) To prepare on roll position statement, which is required to send to the Recruitment
Section every month.
vi) To issue a Circular to the internal officers, who wish to work on deputation to
CIRT/ASRTU etc., if CIRT/ASRTU or any other State Trading Undertaking requested
the Undertaking to nominate the officer to work on deputation.
vii) To examine the application received from 'A' & 'B' Grade officers & the employee in
Grade T -7 for accelerated increments.
viii) To examine the representation of 'A' & 'B' Grade Officers and the employees in Grade
T -7, whose requests for accelerated increment were not recommended.
ix) To prepare the proposals for procurement of materials viz. purchase of furniture's for
Workers' Education Class and for the use of the department.
x) To prepare the proposal of fresh issue/replacement of brief case to 'A'
Officers.
Grade
xi) To prepare the proposal of Revenue Budget & Capital Budget of the department.
xii) To assist the job of proof reading of Establishment Scheduled Book.
xiii) To maintain the Inventory Register of the department.
xiv) To visit the various depots for checking the inventory of the Workers Education
Classes.
xv) To prepare bills for Medical Reimbursement of family members of staff of the
Personnel Department.
xvi) To prepare payment bill of Shri S.G.Bhosale, Arbitrator every month.
xvii) To prepare payment bill of Meal Allowance of the members of staff of the Personnel
Department.
xviii) To prepare payment bill & JE Bill of Foreign deputation of the General Manager &
other Senior Officers of the Undertaking.

1305
xix) To prepare the bills and J.E. Bills of the members of the staff who are deputed to
CIRT, Pune, Bombay Chamber of Commerce & Industry etc.
xx) To prepare bill & JE Bill of registration fee to CIRT, Pune, Bombay Chamber of
Commerce & Industry etc.
xxi) Any other duties that may be assigned by the Superiors and/or Senior Officers of the
Department from time to time
Clerk (II) Grade A/GV
i) To prepare the proposal of Deputation of Officers of the Undertaking for various Training
Programme/ Workshops to be conducted by CIRT, Pune, every year.
ii) To prepare a proposal of quarterly deputation reports of Officers/ Employees of the
Undet1aking for attending seminars/conference meeting, training/delivering lectures and
courts etc. to the B.E.& T. Committee.
iii) To assist for preparing the proposal of promotions of 'A' Grade Officers & 'B' Grade
Officers in case of EDP, Medical & Security & Vigilance Departments.
iv) To prepare promotion ID's of 'A' Grade Officers & 'B' Grade Officers in case of EDP,
Medical & Security & Vigilance Dept.
v) To prepare re-appointments ID's of 'A' Grade Officers & 'B' Grade Officers in case of
EDP, Medical & Security & Vigilance Department in case of Officers appointed on
temporary & 'ad-hoc' basis or temporary basis.
vi) To prepare the proposal of protection of 'inter-se' seniority of the Members of Staff: who
unable to take over their duties on the dates of their regular promotion.
vii) Making entries of promotion/re-appointment of 'A' Grade Officers & 'B' Grade Officers in
case of EDP, Medical & Security & Vigilance Department in the respective seniority lists
& Dockets of the concerned officers.
viii) Scrapping of the dockets of 'A' & 'B' Grade Officers who are superannuated/separated
from the services of the Undertaking.
ix) To Assist for filing up the Annual Confidential Report Forms of 'B' Grade Officers in their
respective Confidential Report dossiers.
x) Scrapping the Confidential Reports of 'A' and 'B' Grade Officers, who are
superannuated/separated from the services of the Undertaking.
xi) To maintain important files and register them in the Index file.
xii) To maintain the records of external candidates who apply for the posts

advertised by the Undertaking and the connected work in this respect as
under:-
a) To register the names of the candidate in the register.
b) To scrutinize the eligibility of the external candidate i.e.
qualification & experience prescribed for the posts.
c) Preparing the statement of eligible candidates
d) Preparing the call letters, panel member's intimation, rating sheets, etc.
xiii) To maintain the records of internal candidates, who apply for the posts
advertised by the Undertaking and the connected work in this respect as under :-
a) To register the names of the candidate in the register.
b) To scrutinize the eligibility of the candidate i.e. qualification &
experience prescribed for the posts.
c) Preparing the statement of eligible candidates.
d) Preparing the call letters, panel member's intimation, rating sheets, etc.
1306
xiv) To examine the applications received from members of staff regarding discrepancies in
the date of birth & date of joining.
xv) To assist for proofreading of Establishment Schedule Book.
xvi) To visit to MPSC for bringing Confidential Report files of the Officers due for promotion
and other matters.
xvii) Any other duties that may be assigned by the superiors and/or any other Senior Officer of
the Department from time to time.
The Senior Assistant Personnel (Administration) in Grade A/GIX assists the
Office Superintendent Personnel (Administration) in carrying out the
following functions of the Administration Section of the Personnel
Department.
SAPA (II) :
i) Maintain Annual Confidential Record Files of 'B' Grade Officers.
ii) Communicate the Adverse Remarks to the concerned "A' and "B' Grade officers. If any
representations received from the officers are sent to the concerned Reporting /
Reviewing Authority through AGM(P) in case of ‘B’ Grade Officers and through the
General Manager in case of ‘A’ Grade Officers. After receiving comments on Adverse

1307
Remarks representation by the Reporting/Reviewing Authorities, the same has to be put
to the Management for the decision. The decision of the Management thereafter
conveyed to the officers concerned.
iii) Check the Rewards proposals under Service Regulation No. 7.2 of the Members of the
Staff and arrange the meetings of the Reward Committee.
iv) Preparing the Administrative Report every year pertaining to the Personnel Department.
v) Maintaining Staff Record files of the members of staff of the Personnel Department.
vi) All Establishment matters pertaining to the Personnel Department.
vii) To control the stationery items and issue the same to the members of staff of the
Personnel Department.
viii) To check and issue the ‘No Objection Certificates’ for employment, passport, etc.
ix) Issuing the letters granting permission to prosecute studies, taking up part time
employment, change in residential address, etc.
x) To control over the printed copies of Standing Orders and Service Regulations.
xi) Maintain the Dead Stock Register of the Personnel Department.
xii) Deals with the work of Proof Reading and Printing of Service Regulations, Standing
Orders, etc.
xiii) Furnish the information to the various transport and electricity undertakings as per their
letters.
xiv) Makes correspondence in respect of Territorial Army, Home Guards, etc.
xv) Prepare the proposal of Establishment Schedule of the Undertaking, in respect of creation
of posts, abolition of posts, transfer the posts from one establishment to other, change in
nomenclature, etc.
xvi) Checks the Roster of ‘B’ Grade Officers.
xvii) Maintain backlog record of ‘B’ Grade Officers.
xviii) Issues D.L. of promotion/transfer/reversion/re-appointments of ‘B’ Grade Officers.
xix) Check Absentee Memo Statement every month of 'A' & 'B' grade officers of the
department.
xx) Checks the monthly statement of sale of Standing Orders and Service Regulations.
xxi) Scrutinize the cases pertaining to change in Name/Surname, incorporation of the caste,
change in categories of caste, etc.
xxii) Issues of General Certificates/Salary Certificates to the members of Staff of the

Undertaking.
1308
xxiii) Issues permission letters in respect of collecting the voluntary subscription for the
functions of Shiv Jayanti, Dr.Ambedkar Jayanti, etc. held at the various depots.
xxiv) Prepares the proposal of acting arrangement / combination of appointments of the
Personnel Department.
xxv) Prepares the report of achievements and target of the General Manager.
xxvi) Any other duties that may be assigned by the superiors and/or any other senior officer of
the Department from time to time.
The duties/responsibilities carried out by the Members of Staff working in
the Administration Section of the Personnel Department assisting the Senior
Assistant Personnel (Administration) (II) are enumerated below :-
Clerks (I) Grade A/GV
i) Preparing the Seniority List of 'A' & 'B' Grade Officers of all the branches of the
Undertaking and publish to the various departments every yearly.
ii) To maintain Roster Register of 'B' Grade Officers.
iii) To maintain backlog records of ‘B' Grade Officers
iv) Taking entries of promotion/transfer/reversion/re-appointments of Officers in the seniority
list as well as Docket File and corresponding filing work.
v) To preparing a new Docket files of fresh appointees as an Officer.
vi) To scrutinize the proposals for Reward under Service Regulations of the Members of Staff
for doing outstanding work and the same to be forwarded to the Reward Committee for
their recommendations.
vii) Preparation of the Administrative Report in respect of the Department and sending the
same to Public Relations Department every year.

viii)
1309
Looking after the work for printing of Standing Orders/Service Regulations and
documents, if any.
ix) Making entries of sanctioned Leave in the Leave Register of Officers and Members of
Staff of the Department and forwards the same to the Audit/Time Keeping Department.
x) Preparing Absentee Memo Statement every month of 'A' & 'B' Grade Officers of the
Department and forward the same to the Audit Department
xi) Preparing statement for Festival Advance of the members of Staff of the Department and
forward the same to the EDP Department.
xii) Dealing with the work of Financial Assistance of Rs. 100/- to the Members of Staff of
xiii)
the Department, whose children are studying in schools/college upto 12th standard.
Preparation of Scholarship statement of the Officers/employees of Personnel
Department and forward the same to the Welfare Department.
xiv) Assisting in the work of preparation of variation in Establishment Schedule viz. proof
reading, etc.
xv) Scrutinizing Graduation/Post Graduation Increment for additional increment
cases of the Members of Staff of the Undertaking.
xvi) Preparation of Report of Achievement and Target of the General Manager and
forward the same to the Personal Secretary to the General Manager.
xvii) Making arrangement towards payment of Stitching Charges of Uniforms and
Umbrellas to the Sepoys.
xviii) To prepare Annual Confidential Report of ‘A’ and ‘B’ Grade Officers of the department
i.e. fill up the information of the officers on covering page of Annual Confidential Report
and his Leave particulars.
xix) Prepare grain requisition of employees and officers of the department.
xx) To prepare Bus Pass to the superannuated Members of Staff of the Department.
xxi) Work pertaining to staff matters such as :-
a) Taking over duties of new appointment, promotions, relieving note to transferred
persons.
b) Issue Bus Token to staff, fill up Engagement Form and Provident Fund Form
c) Service Certificate, Salary Certificate
d) Service Termination Slips, Final Dues Bill, Vacancy requisition
e) Memo to staff regarding late attendance, absentee
f) Budget Estimate (yearly) of variation in Establishment Schedule
g) Fill up the Provident Fund Form

1310
xxii) Any other duties that may be assigned by the superiors and/or any other Senior Officer of
the Department from time to time.
Clerk (II) Grade A/GV :
i) Procurement of Stationery items for the use of the Department once in a month.
ii) Distribution of stationery items to all Members of Staff working in all Sections of
the Personnel Department.
iii) To fill up the Purchase Form for non-stock items, which are required to be to be
purchased from outside and for this purpose obtain the specific sanction of the
respective authorities.
iv) Selling of Standing Orders and Service Regulations to the Members of Staff.
v) To prepare Monthly Statement of sale of Standing Orders and Service Regulations
and get it audited from the Internal Auditor of the Undertaking.
vi) To issue Blank Service Certificate to superannuated members of Staff of the
various Departments of the Undertaking and maintain the record of the same.
vii) Incorporation of Caste of employees/Officers of the Undertaking and maintaining
proper entries in the seniority list and docket file in case of Officers.
viii) Incorporation of Qualification of employees/Officers and maintaining proper
entries in the seniority list and docket files in case of Officers.
ix) To make correspondence in respect of Change in Name/Surname of Members of
Staff who wish to Change the same in the Record,; of the Undertaking and intimate
the other departments to make necessary changes in the Service Record of the
concerned Members of Staff, under intimation to him/her.
x) Preparing Permission Letters to the Members of Staff of the Undertaking for doing
part-time job after working hours.
xi) Preparing Permission letters to the Members of Staff for further studies.
xii) Preparing Permission letters to LIC agents to visit various Depots of the
Undertaking.
xiii) Issuing Permission-cum-No Objection Certificate to college/institutions to the
Members of Staff of the Undertaking.
xiv) Issuing forwarding letter to the Members of Staff, who wish to apply to
employment in the other Organizations.
xv) Issuing of General Certificates / Salary Certificates to the members of staff of the
Undertaking.

1311
xvi) Issuing letters to Collector/Tahasildar for obtaining 'Non-Creamy Layer
Certificate'.
xvii) Issuing permission for exemption from Clocking Time Cards to the Members of
Staff who have completed 30 years of service.
xviii) Issuing 'No Objection' letter for applying for passport/Visa.
xix) Issuing letter to other organizations for availing of L T A as per the request of the
Members of Staff of the Undertaking.
xx) To issue letters to other organizations for availing medical reimbursement/medical
help as per the request of the Members of Staff of the Undertaking.
xxi) To issue the Annual Confidential Forms to the various departments as per their
requirement.
xxii) Assisting in preparation of Establishment Schedule work.
xxiii) Making entries in the Service Record File of the Members of Staff of the
Department regarding increments, etc.
xxiv) Any other duties that may be assigned by the superiors and/or any other Senior
Officer of the Department from time to time.
Recruitment
The Recruitment Section is headed by the Asst. Personnel Officer in Grade A-5
under the supervision and control of the Assistant General Manager (Personnel)/Chief
Personnel Officer/Personnel Officer. This department recruited the various personnel in
Temporary/permanent vacancies in various cadres as per the requirement of the various
departments of the Undertaking from time to time. The set-up of the Recruitment
Section is given below:-
AGM(P)/CPO
|
SAPR
|
OA(R)
|
SUPERVISOR
|
----------------------------

| |
CLERKS/ STENO
CLERKS/TYPIST
1312
All concerned officers/members of staff working in the Recruitment Section are responsib1e
for carrying out the following functions smoothly :-
i) To conduct written test for direct recruitment as well as promotional posts viz. Apprentice
Clerks, Clerk/Typist, Stenographer, Supervisor, Bus Conductors, Asst. Traffic
Officer/Office Assistant, Asst. Security Officer, Bus Inspector, Shop Recorder, Jamadar,
Asst. to Pharmacist Clerk, Sr.Asst. to Pharmacist Clerk, Data Entry Officer.
ii) To maintain seniority list of various categories of staff viz. Sepoys, Medical Attendants,
Messengers, Jamadars, Clerical including Typist & Stenographer, M.R.B.Cs., Shop
Recorders & Supervisors etc.
iii) To issue appointment letters of Asst. Medical Officer, Dy.Engineer, Sub Engineer and
Probationary Engineer.
iv) To issue I.D's regarding promotion/transfer/reversion, revalidation of posts, sanction of
posts, re-appointment etc.
v) Work pertaining to Personal Promotion of Supervisor (P) in Grade A/GVII.
vi) Work pertaining to the appointment of the Bus Drivers/M.V.Drivers.
vii) Work pertaining to the appointment to the post of Security Guards, Mali and Sepoy.
viii) Work pertaining to the appointment to the post of Permanent/Temporary
ix)
Nawghany/Heavy Nawghany.
Work pertaining to the appointment to the post of Casual Labour for fair season and
Monsoon Season.
x) Work pertaining to the appointment to the post of Scavenger.
xi) Appointment/Renewal of contract to the post of Retainer. Advocate, Specialists Surgeon
etc.
xii) Notifying vacancies to Regional Employment Exchange. Social Welfare Officer. Adivasi
Development Officer, City & Sainik Board.
xiii) To deal with re-appointment of Ex-Bus Drivers/Bus Conductors.
xiv) Cases pertaining to Medical Board of Appeal of candidates/employees.
xv) Correspondence with VIP's, Govt. Official, Ex-employees, Applicants etc.
xvi) Preparing Monthly Statistics and Superannuation Statement.
xvii) Work pertaining to Internal Circulars, External Advertisement.

1313
Senior Assistant Personnel in Grade A/GIX being the Head of the
Recruitment Section is responsible for carrying out the following functions
of the Recruitment Section of the Personnel Department under the overall
supervision and control of the AGM(P)/CPO
SAPR in Grade A/GIX :-
i) All matters pertaining to recruitment, promotion, transfer, reversion etc.
ii) To interview and recommend candidates for various posts in the Undertaking
iii) To work as a member Secretary of the Panels and Committees constituted for selecting
personnel for Clerical, Supervisory and Officers’ posts.
iv) Any other duties/responsibilities that may be assigned by the Senior Personnel Officer
and/or any senior officer of the Department from time to time.
v) All matters pertaining to recruitment, appointment, promotion, transfer and reversion etc.
vi) Matters relating to determination of seniority, fixing qualifications for various posts
(employer-employee relationship and residuary and administrative matters)
vii) To deal with anomalies in working conditions of various categories of employees when
referred to the Personnel Department for clarifications or examination in respect of
viii) To issue appointment letters to Dy. Engineers, Probationary Engineers, Asst. Medical
Officers and Retainer Advocates.
ix) To work as a presiding officer for recruitment of Conductors and Drivers.
x) To deal with the correspondence of re-employment of Bus Conductors/Bus Drivers
xi) To deal with the cases of Medical Board of Appeal internal/external candidates.

1314
xii) Correspondence with the VIP's, Govt. Officers, Ex-employees, outside parties in respect of
employment
xiii) To examine the various proposals for promotions viz. Dy. Charge Engineer, Probationary
Engineer, Dy. Engineers, Sub Engineers of the three Branches viz. Electric Supply, Civil
and Transportation Engineering.
xiv) Any other duties/responsibilities that may be assigned by the Asst.General
Manager(P)/Chief Personnel Officer and/or any senior officer of the Department from time
to time
The Office Assistant (Recruitment) in Grade
A/GVIII assists the Senior Assistant Personnel in
Grade A/GIX and is responsible for carrying out
the following functions of the Recruitment
Section of the Personnel Department under the
overall supervision and control of the
AGM(P)/CPO/SAPR.
O.A. (R) in Grade A/GVIII :-
i) Overall supervision of Recruitment Section.
ii) All matters pertaining to Recruitment/Appointment/Promotions/ Transfer/ Reversion in
respect of Clerical posts/Supervisors/Security Guards/ Sepoys/Office Hamals/ Liftmans/
Malis/ Muccadams/Bus Inspectors/ Special Inspectors/ Controllers/ Writers/
iii)
Starters/Prob.Engineers/Technical Supervisory Staff of Transportation Engineering
Department, Supply and Civil Engineering Branches.
Scrutiny of Service Records for various promotional posts as per the norms prescribed.
iv) Preparing Recruitment Programme/Test Programme for conducting written tests/interview
of various posts.
v) Notifying vacancies to Regional Employment Exchange, Social Welfare Officer, Adiwasi
Development Officer, City &. Sainik Board and issuing various advertisements in news
papers.
vi) To look after the recruitment of conductors, Bus Drivers, Nawghany, Casual Labour and

1315
vii)
all A/GV posts.
To deal with re-appointment of Ex-Bus Drivers/Bus Conductors.
viii) Cases pertaining to Medical Board of Appeal of candidates/employees.
ix) Preparing results of Bus Conductors and all A/GV posts.
x) To deal with the cases of Drivers/Conductors/Nawghanies.
xi) Correspondence with VIP’s, Govt. Official, Ex-employees outside parties in respect of
employment.
xii) Maintaining Rosters for the various posts.
xiii) Any other duties/responsibilities that may be assigned by the Asst. Personnel Officer
and/or any other senior officer of the department from time to time.
The duties/responsibilities carried out by the Members of Staff (Grade-wise)
working in the Recruitment Section of the Personnel Department assisting the
Office Assistant in Grade A/GVIII are enumerated below :-
Supervisor in Grade A/GVII :-
The Supervisor is responsible in carrying out the following duties of the Recruitment Section
:-
i) Issuing sanction D.L. 's & maintaining Register
ii) Supervisor - Scheme `A’ - Written Test work
Scheme 'B’ - Conducting interviews
Transfer & Promotion D.L.s
iii) Personal Promotions D.L.'s of Pharmacist, Stenographer, Sepoy,
Nawghany, Bus Misc., Supervisor (Personal) etc.
iv) Issuing D.L. 's & Maintaining Register relating to (promotion/Re-appointments,
Regular appointments, Reversions etc.)
v) issuing appointment D.L./Appointment Letter regarding :-
a)Accident & Claims – Accident Inspector, Retainer Advocates
b) E.D.P. - Appointment to the post of Programmer
c)Dist.& Comm.(S) - Deputy Engineer, Charge Hand General,
Senior Meter Inspector, Sub Engineer, Dy.Charge
Engineer
d) Dist.&Comm(N) - Dy.Engineer,Charge Engineer, Grade T-8
Meter Inspector, Dy.Charge Engineer

e) Medical - Asst.Medical Officers, Specialists,
Bio- Chemist, Supervisor-cum-
Pharmacists, Senior Lab. Tech.
Conducting interviews & appointment
f) Meters & Relays -Jr.Stip.Apprentices, Tel.Mechanic,
Meter Mechanic, Testing Asst.,
Dy.Engineers
g) Civil Engineering - Dy.Engineer, Prob.Engineer, Overseer,
Asst.Electrical Foreman, Foreman,
Junior Engineer, Draughtsman,
Sr.Surveyor, Tracer etc.
h) Transp.Engg. - Dy.Engineer, Sub Engineer, Probationary
Engineers, Foreman General,
Asst.Foreman
i) Training & Ind.Engg- Probationary Engineers, Sr.Stipendiary
Apprentices, Graduate Apprentices,
Technician Apprentices.
vi) Confirmation proposals of all the department
vii) All works pertaining to Advertisement
viii) Internal Circulars, External Advertisement (News paper/ colleges), modifying
vacancies to the Regional Employment Exchange, Social Welfare Officer,
Adivasi Development Officer, City & Sainik Board, etc.
ix) Conducting written tests - Bus Inspectors, Asst.Traffic Officer, Office Assistant,
Asst. Security Officer etc.
a) Issuing circulars inviting applications.
b) Sorting & Registrations of applications
c) Preparing & circulating list of candidates
d) Reservation of classroom, seating arrangement, stationery
required.
e) Arrangement & issuing the instructions to the invigulaters/
supervisors
f) Preparation of Answer Books.
x) Any other duties/responsibilities that may be assigned by the Office
Assistant and/or any other senior officer of the Department from time to time
1316

Clerk in Grade A/GV :-
The following duties which are carried out by a Clerk pertaining to the Clerical
posts table :-
1317
i) Sending call cards to the candidates sponsored by Employment Exchanges and others
ii) Preparation of programme of written test and typing test duly approved by G.M.
iii) Conducting written test/typing test/stenography test, results and interviews alongwith
relevant paper work (i.e. tabulation etc.)
iv) Medical posting of candidates and preparation of waiting list.
v) Maintaining Appointment papers alongwith appointment D.L.’s.
vi) Maintaining Appointment Register in all post of Grade A/GV Apprentice Clerk Register,
Roster, Priority Register, Register of Administrative Order No.259 and vacancy Register.
vii) Maintaining seniority of A/GV Grade.
viii) All matters pertaining to Recruitment/Appointment/ Promotion/ Transfer/ Reversion in
respect of A/GV post.
ix) To check various forms such as application form, Photo form of candidates.
x) To furnish information regarding Backward Class Candidate of APO(BC).
xi) All correspondence work with Employment Exchange, CIRT and other B.E.S.&T.
Department.
xii) Preparing various report such as monthly report vacancy report, Income and Expenditure
report.
xiii) Any other duties/responsibilities that may be assigned by the superiors and/or any senior
officer of the department from time to time.
Clerk (II) in Grade A/GV :-
The following are the duties that may be carried out by a Clerk pertaining to the Sepoy’s table
:-
i) Maintaining following registers and making recruitment of the following posts :-
Sepoy/Liftman
a) Priority/Register : Making entries of application received from the widows
and son/daughter of expired/invalidated employees for the post of
Sepoy/Liftman.

1318
b) ST/DT/NT candidates register : Registering the names from list sponsored by
various employment exchange.
c) Appointment Register : Maintaining appointment register of sepoy as priority,
expired, invalidated, retired and candidates sponsored by various employment
exchanges.
d) Alternate Cases :- To appoint ex-employees of the Undertaking, those are
medically unfit.
e) In case of Sepoys recruitment doing all entries, arranging interview, sending
various letters to panel, employment exchange etc. preparing appointment papers
of the candidates.
Security Guard
Sending requisition letter to various Employment Exchanges, maintaining register of
candidates, making entries on register, arranging interview of the candidates, sending them for
medical examination and preparing appointment papers.
*Maintaining vacancy Register :
1) Sepoy/Lilftman, 2(Jamadar, 3) Messenger, 4) Medical Attendant,
5)Daftary/Sorter/Recorder Keeper, 6)Asst.Pharmacist Clerk, 7) Sr.Asst.Pharmacist Clerk and
Maintaining files of requisition of various posts.
Medical Attendant/Messenger :
Maintaining seniority files and arranging the interview for promotional post, issuing
promotion letters etc.
Jamadar :
Maintaining seniority files of A/GI employees and arranging the interviews for
promotional post, issuing promotion letters etc.
Daftary/Record Keeper/Sorter :
Maintaining seniority files of A/GII employees and arranging the interview for
promotional post, issuing promotion letters etc.

Asst.to Pharm-Clerk/Sr.asst.to Pharm.Clerks –
Maintaining seniority files of Medical Attendant and Asst.to Pharm. Clerk and arranging
the interview for promotional post, issuing promotion letters etc.
1319
ii) Maintaining seniority of A/GI, A/GII, A/GIV and A/GIVA employees and issuing
seniority list to all department every year.
iii) Transfer Register : Maintaining transfer register and making entries of transfer application
iv) Sorting applications filling the various papers.
v) Sending reply to various category.
vi) Maintaining files of Sepoys/Security Guards of Correspondence to various Employment
Exchange.
vii) Sending monthly report to the B.C.Cell.
viii) Sending enquiry letters in case of incomplete applications, re-medical etc.
Clerk (III) in Grade A/GV :-
The following are the duties that may be carried out by a Clerk pertaining to the
Nawghany/Casual Labourer’s table :-
i) Sorting and Registration of applications as per priority i.e. Expired/Invalidation, Class IV
to Class IV and superannuation (Adm. Order No.259)
ii) Maintaining separate Register of each post i.e. Nawghany, Scavenger/Bus Miscellaneous
iii) Sending Call Cards as per seniority and Requirement for selection of each post.
iv) Attending Recruitment of Casual Labourers/Temporary Nawghany on 2 nd and 16 th of the
every months.
v) Sending Duplicate/Replacement Authority Cards of Casual Labourers to the concerned
Department.
vi) Sending S.R.Files Bus Token to the concern Department and issuing
vii)
Duplicate/Replacement Bus Token.
Maintaining Temporary sanction file of Temporary Nawghany and Casual Labourers as
per the requirement of each department.
viii) Maintaining attendance Records of Casual Labourers.
ix) To direct Casual Labourers for Medical Examinations for the post of Temporary
Nawghany.
x) Issuing permanent appointment D.L. for Nawghany and Maintaining entries in the Register

1320
etc.
xi) Sending permanent Nawghany appointment papers, S.R.Sheets, Bus Token, Medical
Certificate to the concern department.
xii) Maintaining Register and issuing D.L. of departmental transfer of Nawghany
xiii) Maintaining appointment Register and issuing appointment D.L. of Scavenger/Bus Misc.
and their appointment papers to the concern department.
xiv) Maintaining requisition file of Temporary Nawghanies and Permanent Nawghanies
received from various department
xv) Issuing Personal Promotion D.L. of Nawghany
a) Recruitment of Permanent Nawghany in Grade T-1
b) Scavenger in Grade T-1
c) Bus Misc. in Grade P2/G1
xvi) Filling in Permanent post of Nawghany :
a) Call the seniormost Temporary Nawghany
b) To issue the permanent D.L. with special instruction to terminate the services of
Temporary Nawghany
c) Send him for Medical Examination and after medically fit he is appointed as
Nawghany
xvii) Filling in post of Scavenger/ Bus Misc :
a) To send Requisition to Employment Exchange in prescribed from when required
b) To collect list and to call the candidates as per the requirement
c) To call the candidates for selection from priority cases (expired/invalidation) and Class
IV to Class IV applied for the post of Scavenger/Bus Misc.
d) Filing the appointment papers for interviews
e) Sent for Medical Examination
f) If candidates are medically fit then appointed to the post of Scavenger/Bus Misc.
Clerk (IV) in Grade A/GV :-
The following are the duties that may be carried out by the Clerk pertaining to the Bus
Conductor’s table :-
i) Making entries in Register of applications received from the sons of

1321
superannuated/deceased/invalidated employees after thoroughly checking of eligibility
criteria.
ii) Writing of requisition letters to various Employment Exchanges in the Mumbai area.
iii) Sending Call Cards to the candidates sponsored by the various Employment Exchanges as
well as to the candidates whose applications received as stated at Sr.No.1 above.
iv) After due approval by the General Manager, preparing a programme for conducting the
written test.
v) Before written test, the relevant paper work such as tabulation, checking of education
documents/certificates, Caste Certificate, Conductor’s Licence Number etc. is carried out.
After completion of checking the documents, the requisite Proformas are required to be
get filled in by the candidates.
vi) To make an arrangement of written test alongwith necessary paper work.
vii) To make an arrangement alongwith necessary paper work regarding reimbursement of `to
and fro’ fare to the outstation candidate belonging to the Backward Class Communities.
viii) After written test, to the necessary paper work such as declaring result, sending the
successful candidates for medical examination etc.
ix) Preparing the waiting list of candidates, who passes medical examination for training
admission.
x) Sending call cards to the candidates for training admission and posting the candidates for
training alongwith necessary paper work.
xi) Preparing list of candidates for `Refresher Course’.
xii) After completion of training and refresher course for the post of Bus Conductor, sending
the candidates on `Line’ with necessary paper work.
xiii) Preparation of appointment papers alongwith the Appointment D.L.’s.
xiv) Maintaining appointment register of all recruited candidates.
xv) Preparation of Monthly and Quarterly Reports as required by the B.C.Cell and the
Quarterly Report as required by the Time Keeping Department.
xvi) Maintaining `Roster’ in respect of the Conductors post.
xvii) In case of re-employment of Ex-Bus Conductors, sending them for Medical Examination,
if found suitable, then subsequently posting them to the `Refresher Course’ and to
maintain a Register in this regard
xviii) To maintain a register of the candidates who were declared medically unfit for a
temporary period such as 2 months, 6 months etc. and posting them for re-medical
examination alongwith the necessary paper work.

1322
xix) To write call cards to the medical unfit candidates, if they desire to make an appeal against
the decision of their unfitness and carry out the necessary paper work alongwith
maintaining Register in this regard.
xx) Submitting the Recruitment Reports to the various Employment Exchanges against the
Requisition Letters.
xxi) Any other duties/responsibilities that may be assigned by the superiors and/or any other
senior officers of the Department from time to time.
Clerk (V) in Grade A/GV :-
The following are the duties that may be carried out by a Clerk pertaining to the Bus
Driver/M.V.Driver’s table :-
i) Registering the applications received from the sons of superannuated/deceased
invalidated employees after thoroughly checking of eligibility criteria.
ii) Writing of requisition letters to various Employment Exchanges in the Mumbai area.
iii) Sending Call Cards to the candidates sponsored by the various Employment Exchanges as
well as to the candidates whose applications received as stated at Sr.No.1 above.
iv) Preparation of Recruitment programme for conducting the Table Test.
v) At the time of Table Test, the relevant paper work such as tabulation, checking of
Educational documents/certificates, Caste Certificate, Motor Driving Licence etc. is
carried out. After completion of checking the documents, the requisite Proforma are
required to be get filled in by the candidates.
vi) After verification of School Leaving Certificates submitted by the candidates at the time
of Table Test, writing of letters to the respective school Authorities for confirmation of its
genuineness, to maintain a Register in this regard, to keep follow up with the concerned
School Authorities and if any bogus case is noted, then the same should be put to the
Security and Vigilance Department for its scrutiny and further action in the matter.
vii) To make an arrangement alongwith necessary paper work regarding reimbursement of `to
and fro’ fare to the outstation candidates belonging to the Backward Class Community.
viii) Preparing the list of eligible candidates for Driving Test.
ix) Preparing the waiting list of candidates, who passes medical examination for training
admission
x) Sending Call Cards to the candidates for training admission and posting the candidates for
training alongwith necessary paper work.

xi) Preparing list of candidates for `Refresher Course’.
1323
xii) After completion of Training and Refresher Course for the post of Bus Driver, sending
the candidates on `Line’ with necessary paper work.
xiii) Preparation of Appointment papers alongwith the Appointment D.Ls.
xiv) Maintaining Appointment Register of all recruited candidates.
xv) Preparation of Monthly and Quarterly Reports as required by the B.C.Cell and the
Quarterly Report required by the Time Keeping Department.
xvi) Maintaining `Roster’ in respect of the Driver’s post.
xvii) In case of re-employment of Ex-Bus Drivers, sending them for Medical Examination, if
found suitable, then subsequently posting them to the `Refresher Course’ and to maintain
a Register in this regard.
xviii) To maintain a register of the candidates, who were declared medically unfit for a
temporary period such as 2 months, 6 months etc. and posting them for re-medical
examination alongwith the necessary paper work.
xix) To write call cards of the medical unfit candidates, if they desire to make an appeal
against the decision of their unfitness and carry out the necessary paper work alongwith
maintaining Register in this respect.
xx) To carry out the paper work pertaining to the medical posting of candidates for the post of
Motor Vehicle Driver.
xxi) Submitting the Recruitment Reports to the various Employment Exchanges against the
Requisition Letters.
xxii) Any other duties/responsibilities that may be assigned by the superiors and/or any other
senior officers of the Department from time to time.
BACKWARD CLASS CELL
The Backward Class Cell of the Personnel Department in the Undertaking endeavours to
fill in the reserved posts according to the percentage for various reserved categories fixed by the
Government and makes all the possible attempts to remove the backlog at promotional and
direct recruitment levels. The Backward Class Cell is headed by the Assistant Personnel Officer,
who belongs to the Backward Class Communities. He is overall Incharge of this Section under
the control and supervison of AGM(P)/CPO. The set-up of the Backward Class Cell is given
below:-

AGM(P)/CPO
|
APO(BC)
|
CLERKS/CLERK-CUM-TYPIST
The Officer/Member of staff working in the Backward Class Cell are responsible for
carrying out the following functions smoothly :-
1324
i) to ensure that the Government Policy in the matter of reservation is being implemented in
the Undertaking.
ii) To require to check physically the Rosters maintained by all the respective departments of
the Undertaking i.e. 100 point roster for direct recruitment and100 point roster for
promotion.
iii) To send monthly, quarterly, half yearly and yearly report to the Government of
Maharashtra and to submit half yearly backlog position report to the BEST Committee.
iv) To attend various meetings viz. Scheduled Castes Welfare Committee, Scheduled Tribes
Welfare Committee and also those arranged by the officials of the State Government.
v) To attend interviews of backward class candidates as a panel members of various
selection/promotions committee.
vi) To reply various queries raised by various committee of State Government/Central
Government as well as BEST SC/ST Employees Welfare Association
vii) To give instructions to the various respective departments issued by the State Government.
viii) To send quarterly report of monitoring the expenditure on skills relating to welfare of
SC/ST under the road transport sector, Advisor (TR), Government of India, Ministry of
Surface Transport (Transport Research Wing, 1 st Floor, - I.D.A. Bldg.), Shahajahan Road,
Jamnagar House, New Delhi.
ix) To scrutinize various promotion proposals received by the respective departments.
x) To send report of recruitment/promotions to the State Government by launching special
drive as per the instructions given by the State Government
xi) To give reply to various queries raised by the Asst.Commissioner (B.C.Cell), Konkan
Bhavan, C.B.D., Navi Mumbai.
xii) To visit General Administration Department/Social Welfare Office, Project Office,
Goregaon and other concerned departments of Mantralaya for solving various
queries/problems with the officials of these departments time to time.

1325
The Asst. Personnel Officer(Backward Class Cell) in Grade A-5, being the
In-charge of the Backward Class Cell is responsible for carrying out the
following functions of the Backward Class Cell of the Personnel Department
under the overall supervision and control of the AGM(P)/CPO.
APO(BC) in Grade A-5 :-
i) He has to ensure that the Government’s policy in the matter of reservation is being
implemented in the Undertaking.
ii) He is required to check physically the registers maintained by all the departments of the
Undertaking in respect of 100 Point Roster for Direct Recruitment and 50 Point Roster for
promotion
iii) He has to send monthly and quarterly report to the Government, Quarterly report to the
BEST Committee and the Brihanmumbai Municipal Corporation.
iv) He has to attend the various meetings viz. Scheduled Caste Welfare Committee,
Scheduled Tribes Welfare Committee and also those arranged by the officials of State
Government.
v) He has to reply various queries raised by various Committees of State Government
vi) He has to attend interviews of Backward Class Candidates as a Panel Member of various
selection/promotion Committees.
vii) Any other duties assigned to him by Chief Personnel Officer.
The duties/responsibilities carried out by the Members of Staff (Grade
wise) working in the Backward Class Cell of the Personnel
Department assisting the Asst. Personnel Officer in Grade A-5 are
enumerated below :
Clerk (I) in Grade A/GV :
Clerk-cum-Typist
i) Officers/Employees in various grades are promoted in the Undertaking. After
receiving the relevant papers by the Backward Class Cell, monthly statement sent
by the department alongwith roster of promotion is scrutinized and if any
discrepancy/suggestion is observed, the same is brought to the notice of said
Officers/Employees and the concern papers are filled in the grade files after noting
down the information in the Register maintained with the Backward Class Cell. The
discrepancy noted in the papers is informed to concern department in typed form.

ii) After having recorded in detail the backlog of posts from statement pertaining to
direct recruitment and by requisitioning candidates from various Employment
Exchange Officers, Social Welfare Office, Project Officer, Other Authorities and
through Public Advertisements, a report is prepared about candidates received and
appointed in backward class category containing the number of candidates
requisitioned, candidates received through Employment Exchange Office
Advertisements, Candidates present for the examination candidates passed in the
examination candidates found suitable for medical test, etc. is recorded in the
Backward Class Cell's register alognwith letters sent to Employment Exchanges
Offices having a greater backlog.
iii) Preparation of typed draft notes suggesting the Head of Department to fill category
of posts having higher backlog on top priority.
iv) The letters/Telephone Calls received by the Asst. Personnel Officer (Backward
Class Cell) in connection with direct recruitment/promotion of backward class
candidates and recording such information in the register maintained with the
Backward Class Cell.
v) To record the references of circular pertaining to promotion to grades from Class-I
to Class-IV in seniority list maintained in the Backward Class Cell and file the
same.
vi) To forward Government's Resolution concerning direct recruitment/ promotion and
other Governments Resolution related to Backward Classes in the typed form to
various department of the Undertaking and check whether right action is initiated
by the concerned departments in that regard or not.
vii) To provide typed information about direct recruitment/promotion of backward class
candidates to Scheduled Caste/Scheduled Tribe Department of the Central
Government from time to time.
viii) To provide information required by Welfare Committee of Scheduled
Caste/Scheduled Tribe of the Government of Maharashtra as per the questioner
submitted by it.
ix) To take note of the complaints/suggestions received by the Backward Class Cell
from the Government/Semi Government Authorities, M.L.A, M.P. and other
V.I.P.'s and to submit typed replies to the concerned persons through General
Manager.
x) To prepare and provide urgent information pertaining to Legislative .Assembly
Questions to State Government in typed form explaining the current status of the
matter (in specific time limit).
xi) To instruct various departments of the Undertaking about conducting special
1326

1327
recruitment/promotion scheme to fulfill the backlog of Backward Classes in the
Undertaking as directed by the Government and to report the Government
accordingly through typed letter.
xii) To explain provisions of the various Government Resolution to various
Officers/Employees of the Undertaking who visit Backward Class Cell and to
provide Xerox copy of the same if demanded by them.
xiii) To type information/notices pertaining to backlog of direct recruitment/promotions
of Backward Class Candidates.
xiv) To prepare draft notes, typed letters, going to concerning various departments in
the Register maintained in the Backward Class Cell.
xv) To provide correct. information in respect. of the enquiries made by various
departments through telephones.
xvi) To prepare draft notes of replies in respect of complaints and suggestions received
internally and in respect of letters received & from Government and submit the
same to APO(Backward Class Cell).
xvii) To forward to the Administration the complaints received from BEST's SC/ST
Employees Welfare Association about grievances of backward class employees and
complaints/representations of such Associations received through Government
Authorities and to call reports in connection with such complaints/representations
from various departments of the Undertaking and to prepare draft replies to letters
after receiving such replies from various depat1ments and inform such associations
accordingly.
xviii) To seek detail clarification and guidance in connection with various queries about
Government Resolution from Assistant Commissioner of Kokan Bhavan/
Mantralaya in presence of A.P.O.(B.C. Cell) and also get inspected B.C. Cell's
Registers of direct recruitment/promotion.
xix) To provide necessary information to AGM(P) from time to time in respect of
backlog of posts reserved for Backward Class Communities.
Clerk (II) in Grade A/G V:-
i) To incorporate the information received from all the departments, by 10th day
of every month through monthly statement pertaining to direct recruitment and
promotion in the register maintained with B.C.Cell.
ii) To prepare monthly report on computer pertaining to backlog of posts in
various departments on the basis of monthly statement pertaining to direct

1328
recruitment and promotion received by the Section by 10th day of every month
and forward the same to APO(B.C. Cell), AGM(P) for information.
iii) To prepare report of ''the employees working in the Establishment" on quarterly
basis after obtaining information about Back-ward Class Employees on the
Establishment on the basis of their category.
iv) To prepare computerized report about the expenditure incurred by the BEST
Undertaking in the past three months for the Welfare of Scheduled
Castes/Scheduled Tribes Candidates on the basis of report requisitioned from
various departments of the Undertaking and to inform the same to Senior
Personnel Officer, CPO, AGM(P), AGM(TO.) and Traffic Manager (Planning
and Development) respectively.
v) To prepare report about backlog of reserve posts in case of direct recruitment
and promotion at the beginning of past six month", posts filled in during six
months and information about backlog of reserved posts at the end of six
months and to submit such report to BEST Committee, Maharashtra
Government, Urban Development Department,. Mantralaya respectively after
every six months.
vi) To prepare typed report about direct recruitment done during the year and
submit such annual report to Social Welfare Officer, Pune and General
Administration Department, Mantralaya every year.
vii) To prepare computerized report containing complete information about efforts
put in by the Backward Class Cell to fulfill the backlog of Backward Class
candidates through direct recruitment/promotion and submit such reports in the
Administration Report of the Undertaking every year through Personnel Officer
(Administration).
viii) To prepare Computerized Report about special recruitment. campaign for direct
recruitment/promotion of Backward Class Candidates and submit such report
after every six months ( February/ August) to Urban Development
Department, Mantralaya.
ix) To inspect Roster maintained of various departments of the Undertaking as
regards direct recruitment/promotion of Back-ward Class candidates at the end
of year and submit such for signature of APO(B.C. Cell).
x) To file departmental letters/correspondence received by the B.C. Cell in the file
maintained for such letters the basis of remarks given by APO(B. C. Cell).
xi) To send reminders to the departments that do not forward their monthly
statements in time to B.C. Cell.
xii) To visit concerned departments of the Mantralaya in personally to collect
information pertaining Undertaking's matters besides getting acknowledgement

from Registry of concerned department for the letters received by them.
1329
xiii) To initiate necessary action if necessary, in connection with Departmental
Circulars received from various departments after careful study of such
circulars.
xiv) To bring to the notice of APO(B.C. Cell) the discrepancies Observed as regards
backlog shown in the proposals received from various departments of the
Undertaking for promotion.
xv) To collect information about expenditure incurred for Welfare of Scheduled
Caste/Scheduled Tribe employees of the Undertaking from concerned
departments by sending reminders to them.
xvi) To forward departmental letters requesting quarterly report of Backward
Class employees working in the Undertaking.
*****************

CIVIL ENGINEERING BRANCH
Sr. No.1
ASSISTANT GENERAL MANAGER (CIVIL) (Grade - A-1(SR)
1330
The Asst. General Manager (Civil) is the Head of the Civil Engineering Branch. He is
directly responsible to the Management for proper functioning of each of the various
departments and sections comprising the Branch. He is also responsible for the proper
and efficient utilisation of manpower, materials, vehicles, tools and equipment allotted to
the departments under his charge.
His duties and responsibilities are briefly as follows :
1) To direct the engineers, technical and administrative staff of the Branch
and exercise control over their working.
2) To be responsible for planning, designing and execution of the Civil
Engineering requirements of the Undertaking in the matter of lands and
buildings for bus depots, workshops, bus stations, substations, receiving
stations, administrative offices, shopping complexes and residential
quarters for officers and staff.
3) Ensuring new trends in design and new construction materials are
critically examined and their use specified in the Undertaking's works
where beneficial.
4) To sanction leave without pay not exceeding 31 days in a calendar
month on recommendation of head of Department, in case of
Staff/Officers.
5) To be responsible for long terms assessment of civil works and lands
required by the entire Undertaking.

1331
6) To deal with acquisition of lands and properties to meet the growth
requirements of the Undertaking.
- 2 -
7) To be responsible for identifying and ensuring reservation of plots in
Development plan or premises plans and acquisition of such plots by
negotiation or acquisition proceedings.
8) To recommend lease, including renewals of lease in premises not
situated in staff quarters.
9) To participate in decision making process in all major policy matters
concerning the Civil Engineering Branches or the entire Undertaking.
10) To be responsible for making recommendations to the Management in
respect of matters pertaining to civil works to enable it to take major
decisions.
11) Implementing the Management's directives whether general or specific,
in all matters connected with the Civil Engineering Branch.
12) To implement Management's policies, directives and commitments in
respect of Civil Engineering projects into concrete programmes.
13) To keep control over contractor's output on all projects.
14) To finally approve specifications, contract conditions and selection of
agencies for executing various works.
15) To make Budget provisions for ongoing and new works and maintenance
work and exercise control over Budget grants for civil works.
16) Liaison at very senior level with officials of state Govt. Mahanagarpalika,
Fire Brigade, Civil Aviations, Port Trust and other statutory bodies.
- 3 -

1332
17) To exercise power of eviction of unauthorised occupants and removal of
encroachment from the Undertaking's lands and premises other than
staff quarters.
18) To deal with Recruitment/promotions of technical officers and technical
staff upto level of Deputy Engineer subject to sanction of appropriate
authority.
19) To maintain all Civil Engineering assets.
20) To recommend allotment of Officers' Quarters in accordance with
prescribed rules.
21) To be responsible for structural safety of all structures.
Note: The above duties and responsibilities are not exhaustive but only
illustrative as it is not feasible to list every activity individually.

Sr.No.2
CHIEF ENGINEER (CIVIL) - A1
1333
The Chief Engineer (Civil) is officer next below the Assistant General Manager (Civil). He is
directly responsible to the AGM(C) / Addl.GM. He is also responsible for proper and efficient
utilisation of manpower, materials, vehicles, tools and equipments allotted to the Department under
his control.
His duties and responsibilities are briefly as follows:-
1) He is incharge of Estimation, Tenders, First Finder Scheme and Electrical
Section of Civil Engineering Branch.
2) To direct the engineers, technical and administrative staff and exercise
control over their working.
3) Ensuring new trends in design and new construction materials and
critically examine their use specified in Undertaking's work where
beneficial.
4) Implementing the Management's directives, policies and commitments in
respect of Civil Engineering Projects in concrete programmes.
5) Liaison at very senior level with officials of State Govt., BMC, BPT,
Reliance Energy Ltd, etc.
6) To deal with contract conditions and agreements.
7) To be responsible for structural safety of all premises.
The above duties and responsibilities are not exhaustive but only
illustrative as it is not feasible to list every activity individually.

1334

Sr.No.3
DEPUTY CHIEF ENGINEER (CIVIL) Gr.A-2
The Deputy Chief Engineer (Civil) is directly responsible to Assistant
General Manager (Civil) & Management. He is responsible for the proper &
efficient utilization of manpower.
His duties & responsibility are briefly as follows :
1335
1) He is required to control the Civil Engineering activities of NOR Cell and
Building Department (South Zone i.e City Limits).
2) To supervise & control the work of all Officers’ and Staff working under
him.
3) To put up proposal for approval of the Competent Authority.
4) Implementation of Managements directives whether General or Specific
connected with Civil Branch.
5) To control and co-ordinate complaints / request received from Traffic
Officers regarding problems in-connection with maintenance of roadside
structures.
6) Any other work assigned to him from time to time by AGM(C)/Addl.GM.
7) To carry out periodical inspection of Undertaking’s properties with a view
to certify the structural safety thereof and suggest remedial measures for
their strengthening etc.
The above duties and responsibilities are not exhaustive but only
illustrative as it is not feasible to list every activity individually.

Sr.No.4
EXECUTIVE ENGINEER (DESIGNS & SPECIFICATIONS), (Gr- A-3)
1336
He shall directly report to the Asst. General Manager (Civil). He shall be incharge of
Civil Engineering Drawing Office. His duties and responsibilities are as follows :-
1) To supervise, control and ensure smooth and efficient performance of all
activities of the Drawing Office and Substation Construction Department
and to attend General Administration work.
2) To supervise and control the work of all Officers and staff working under
him and ensure optimum output.
3) To be overall responsible for planning, designing and tendering of works.
4) To ensure that the Civil Engineering structures are designed to meet the
requirements of user departments and to adopt latest/improved
technology to offer better working conditions.
5) To deal with all matters and things pertaining to stores and materials.
6) He is responsible for Planning, Designing of Undertaking’s Premises
including Residential Quarters.
7) To sanction leave to `B' Grade Officer and Staff working under him to the
extent permissible.
8) To sanction LTA, encashment of leave and meal allowance to B Grade
Officers and staff working under him.
9) To ensure submission of technical/Administrative periodical reports and
statistics to the Management and other authorities.
- 2 -

1337
10) To carry out periodical inspections of Undertaking's properties with a
view to ascertain the structural safety there of and suggest remedial
measures for their strengthening etc. if necessary.
11) To deal with sensitive issue and in absence of Deputy Chief Engineer
(Civil) to take decisions in all matters concerning the Drawing Office.
12) To introduce new methods of analysis and design to effect economy.
13) To adopt new planning techniques susch as PERT/CPM.
14) To submit reports of accidents and thefts involving men, materials and
structures.
15) To co-ordinate with other departments and to deal with all matters and
things connected with Mahanagarpalika, Reliance Energy Ltd. and other
local bodies for various purposes including visits and discussions with
their officials if necessary.
16) To interpret Rules and Regulations framed by various statutory bodies.
17) To conduct departmental enquiries against defaulting staff and also to
hear first appeal whenever required.
18) To bring immediately to the notice of Chief Engineer (Civil) any
difficulties, problems, unusual incidents and to keep him posted about
day to day works.
19) The deal with any other matter which may be assigned by his superior
or which may crop-up during performance of his duties.

Sr.No.5
EXECUTIVE ENGINEER (BUILDING) (Grade - A-3)
1338
He shall be directly responsible to the Asst. General Manager (Civil)/
Chief Engineer (Civil). His duties and responsibilities are as follows :-
1) To supervise, control and ensure smooth and efficient performance of all
activities of Building Department and to attend to General Administration
work.
2) To supervise and control the work of Superintendent, Assistant Engineer
and all other subordinate Officers and staff working under him and
ensure optimum output.
3) To arrange for men and materials to ensure completion of departmental
works as per schedule and to ensure proper quality control on the works
being executed.
4) To look after construction work and also repairs and maintenance of all
structures including bus depots, bus stations, staff quarters, officers’
quarters, workshops, etc.
5) To look after all contract works of capital and Repairs and Mainteance
nature and ensure that the works are carried out in accordance with the
conditions of contract and specifications and within the stipulated time
limits including necessary correspondence and discussion with
contractor, consultants, recommending cases of extra items excess
quantities, rebate items etc.
6) To ensure proper certification after scrutiny and recommend contractors
bills, refund of security deposit, performance guarantee, retention money
etc.
- 2 -

1339
7) To submit proposals of works of Repairs and Maintenance nature and
additions and alterations to existing premises, to Drawing Office
including reommending quotations to CEC for repairs to lifts equipment,
etc.
8) To obtain quotations for small and urgent works and to put up
recommendations for award of contract.
9) To deal with all matters and things pertaining to stores and materials
including periodical checks.
10) Responsibility of keeping imprest cash and recommending and
authorising the cash purchase, procurement of materials through
purchase form, taxi bills etc. from imprest cash.
11) To submit periodical reports and statastics to the Asst. General Manager
(Civil)/Chief Engineer (Civil), Management and other authorities.
12) To carry out periodical inspection of Undertaking's properties with a view
to certify the structural safety thereof and suggest remedial measures for
their strengthening etc.
13) To organise the operation of demolition of unauthorised structures from
the premises of the Undertaking and to submit reports.
14) To submit reports of accidents and thefts involving men, materials and
structures.
15) To co-ordinate with other departments and to deal with all matters and
things connected with Mahanagarpalika, BSES Ltd. and other local
bodies for various purposes, particularly for water supply, drainage,
electric supply, lift etc. and certify their bills for services rendered
including visits and discussions with their officials, if necessary.
- 3 -

1340
16) To ensure implementation of the procedure being followed in respeact of
ESI Scheme for contractors, workers, as well as departmental
employees.
17) To certify the inventory of Undertaking's properties.
18) To possess all round knowledge, tact to deal with sensitive issue and, in
the absence of Chief Engineer (Civil), take decisions in matters which
may require complete knowledge of structurral engineering, planning,
designing and construction matters.
19) To sanction leave to `B' Grade Officers and Staff working under him to
the extent permissible.
20) To sanction LTA, encashment of leave and meal allowance to `B' Grade
Officers, scheduled and non-scheduled staff.
21) To make arrangement to fill up the posts, recruiting the non-scheduled
staff as per the Recruitment and Promotion Rules.
22) To conduct departmental enquiries against defaulting staff and also to
hear first appeal whenever required.
23) To ensure proper and efficient use of departmental vehicles and drivers.
24) To attend court matters and to assist the Retainer Advocate in cases
whenever required.
25) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents and to keep them posted about
day to day work.
26) The deal with any other matter which may be assigned by the superior
officers or which may crop-up during performance of his duties from time
to time.

Sr.No.6
SUPERINTENDENT (DESIGNS & SPECIFICATIONS) (Gr - A-4)
1341
He shall directly responsible to the Executive Engineer/Chief Engineer (Civil)/Asst. General
Manager (Civil). He will exercise control and supervision on the work of planning, designing,
tendering for Civil Engineering proposals and specifications section etc. His duties and
responsibilities are as follows :-
1) To assist the superiors for the purpose of efficient and smooth working of
all activities of Drawing Office Department under his control and in
attending General administration work.
2) To scrutinise and keep control over Budget proposals.
3) To scrutinise, in general, the drawings prepared by
Draughtsman/Tracers and ensure approval to the proposal by the user
department.
4) To ensure submission of drawings to various statutory authorities for
their approval whenever required and making periodic enquiries
regarding its progress.
5) To scrutinise, in general, the estimates, draft tenders including those
received from zones.
6) To have complete knowledge of rules and regulations framed by various
statutory bodies.

- 2 -
1342
7) To introduce new methods of analysis and design, to effect economy
and, new building materials in construction work.
8) To assign work to the staff under him and to ascertain that the potential
of the staff is fully utilised.
9) To ensure issue of tender advertisements, opening of tenders and putting
up recommendation of tenders in time.
10) To ensure revision from time to time of General Conditions of Contract
and Standard Specifications and Schedule of rates annually.
11) To ensure procurement of cement and steel.
12) To check draft notes/letters, draft committee notes and general
correspondence.
13) To deal with contract conditions and agreements.
14) To obtain quotations for small and urgent works and to put up
recommendations for award of contract.
15) To scrutinise and evaluate stores tenders in respect of materials
pertaining to Drawing Office including scrutiny of samples of materials
required and submit recommendations to arrange to cash purchase
materials urgently required for maintenance purpose, which are not
available from the Stores Department.
- 3 -

16) To adopt modern management techniques such as PERT/CPM.
1343
17) To sanction leave to the Staff and `B' Grade Officers working under him
to the extent permissible.
18) To sanction LTA, encashment of leave, meal allowance to scheduled and
non-scheduled staff.
19) To submit reports of accidents and thefts involving men, material and
structures.
20) To deal with matters and things connected with Mahanagarpalika,
Reliance Energy Ltd. and other local bodies for various purposes
including visits and discussions with their officials if necessary.
21) To inspect old structures of the Undertaking and submit reports
suggesting remedial measures to render them safe and improve the
services viz. water supply, drainage etc.
22) To ensure submission of Administrative report.
23) To conduct departmental enquiries against defaulting staff and also to
hear first appeal whenever required.
24) To attend court matters and to assist Retainer Advocate in cases
whenever required.
- 4 -

1344
25) To bring immediately to the notice of Executive Engineer/Chief Engineer
(Civil) and difficulties/problems/unusual incidents and keep them
posted about day to day work.
26) To attend any other work that may be assigned by XEN/CEC/AGM(C)
from time to time.

Sr.No.7
SUPERINTENDENT (BUILDING) (Grade - A-4)
1345
He shall directly responsible to the Chief Engineer/Executive Engineer and his duties and
responsibilities are as follows :-
1) To assist the superiors for the purpose of efficient and smooth working of
all activities of Building Department under his control and attending
General administration work.
2) To control the work of Assistant Engineers, Deputy Engineers, Sub-
Engineers and all subordinate staff.
3) To supervise and guide the staff working under him and ensure optimum
output.
4) To sanction leave to the staff and `B' grade Officers working under him
to the extent permissible.
5) To conduct departmental enquiries against defaulting staff and also to
hear first appeal whenever required.
6) To look after repair and maintenance work of the Undertaking's
properties at various places including Bus Depots, Bus Stations,
Receiving Stations, Staff quarters, Officers' Quarters etc.
7) To look after contract works of Capital and Repairs and Maintenance
nature and ensure the quality of work and workmanship as per the
prescribed standards including necessary correspondence with
contractors, consultants, recommending cases of extra items, excess
quantity, rebate items etc. through the Executive Engineer.
8) To obtain quotations for small and urgent works, and to put up
recommendations for award of contracts.
- 2 -

1346
9) To ensure proper certification after scrutiny and recommend contractors
bills, refund of security deposit, performance guarantee, retention money
etc.
10) To deal with routine correspondence, enquiries from other departments
and to maintain proper records of departmental and contract works.
11) To carry out periodical inspection of Undertaking's properties from safety
point of view and recommended remedial measures in time.
12) To frame and submit proposal for works of repairs and Maintenance
nature and additions and alterations to existing premises, requirements
of tools, furniture, equipments and other important works for onward
transmission to the /Drawing Office.
13) To organise and supervise the operation of demolition of unauthorised
structures from Undertaking's premises and submit reports when
required.
14) To submit reports of accidents and thefts involving men, material and
structures.
15) To deal with matters and things connected with Mahanagarpalika,
Reliance Energy Ltd. and other local bodies for various purposes,
particularly for water supply, drainage, electricity supply, lift etc. and
certify their bills for services rendered including visits and discussions
with their officials if necessary.
16) To supervise and control all matters and things pertaining to stores and
material and to keep periodical checks.
- 3 -
17) To scrutinise and evaluate stores tenders in respect of materials
pertaining to Drawing Office including scrutiny of samples of materials

1347
required and submit recommendations to arrange to cash purchase
materials urgently required for maintenance purpose, which are not
available from the Stores Department.
18) To certify the inventory of Undertaking's properties.
19) To make arrangement to fill up the posts Recruiting the non-scheduled
staff as per the Recruitment and Promotion Rules.
20) To sanction LTA, encashment of leave, meal allowance to scheduled and
non-scheduled staff.
21) To ensure proper and efficient use of departmental vehicles and drivers.
22) To ensure implementation of the procedure being followed in respect of
ESI scheme for contractors, workers as well as departmental employees.
23) To be responsible for recommending and authorising the cash purchase,
procurement of materials through purchase form, taxi bills etc. from
Imprest Cash.
24) To attend court matters and to assist Retainer Advocate in cases
whenever required.
25) To bring immediately to the notice of Executive Engineer/Chief Engineer
(Civil) and difficulties/problems/unusual incidents and keep them
posted about day to day work.
26) Any other work that may be assigned by Superior Officer from time to
time.

Sr.No.8
ASSISTANT ENGINEER (SPECIFICATIONS) GRADE - A5
1348
He shall be directly responsible to the Superintendent / Executive
Engineer / Deputy Engineer / Assist. General Manager (Civil). He will be
overall incharge of the estimating and tender Sections including the works of
Deputy Engineer (Specifications), the Chief Estimator and other staff.
His duties and responsibilities are be as follows :
1) To scrutinise Budget proposals and estimated cost of proposed works.
2) To scrutinise Estimates and Draft Tenders including those received from
Zones.
3) To ensure timely action regarding painting and waterproofing works.
4) To make arrangements for procurement of cement and steel.
5) To follow and update from time to time General Conditions of Contract
and Standard Specifications including their revision.
6) To obtain GM's proposal for invitation of tenders.
7) To arrange for tender advertisements, opening of tenders and
recommendations of tenders, preamble for committee notes to the
committee.
8) To check extra items, excess quantities and variations in contract
including sanctions where necessary.
9) To finalise the schedule of Rates annually and revise the same when
necessary.
- 2 -

1349
10) To enquire regarding new building materials new products in
construction line and examine their use on experimental basis including
obtaining catalogues, pricelists, etc.
11) To look after Consultant's proposals.
12) To inspect old structures whenever necessary with a view to finalise
tender for strengthening measures.
13) To deal with matters and things connected with Mahanagarpalika, BSES
Ltd and other local bodies including necessary correspondence and
visits for various purposes.
14) To Correspond on routine matters.
15) To ensure maintenance of pending cases register in proper form.
16) To sanction of leave, outdoor forms, etc of scheduled staff under him to
the extent permissible.
17) To assist the superior in conducting test and interview for selection of
suitable candidates.
18) To conduct departmental enquiries against defaulting staff and take
appropriate action in accordance with Standing Orders and also to here
first appeal whenever necessary.
19) To report cases of theft and of special nature when detected.
20) To attend Court matters and assist the Retainer Advocate in cases
wherever required.
- 3 -

1350
21) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during the working period and to keep
them posted about day to day working.
22) To attend other specific works assigned by the Asst. General Manager
(Civil), Chief Engineer (Civil), Executive Engineer (Designs &
Specifications) and superior officers from time to time.

Sr.No.9
ASSISTANT ENGINEER (DESIGNS) GRADE - A5
1351
He shall directly responsible to the Superintendent / Executive Engineer
/ Deputy Chief Engineer. He will be in overall incharge of the Drawing Section
including the work of Deputy Engineer (Designs) and Chief Draughtsman and
other staff. His duties and responsibilities are as follows :
1) To scrutinise Budget proposals and to put up recommendation notes.
2) To give guide-lines to Deputy Engineer and Chief Draughtsman for
finalising various proposals.
3) To scrutinise the drawings checked by Deputy Engineer / Chief
Draughtsman and obtain approval to the proposal from user department.
4) To ensure timely submission of drawing in respect of various projects of
the Undertaking and additions and alterations to existing structures to
the Estimating Section for further necessary action.
5) To ensure that all the staff working under him are fully engaged,
6) To scrutinise the Consultant's proposals.
- 2 -
7) To adopt latest design techniques in Structural design and introduce
new building materials and new product in construction work.

1352
8) To ensure use of available material with the Undertaking while planning
and preparing structural design.
9) To correspond on routine matters and ensure maintenance of pending
cases register.
10) To deal with matters and things connected with Mahanagarpalika,
Reliance Energy Ltd and other local bodies including necessary
correspondence and visits for various purposes.
11) To inspect old structures of the Undertaking whenever necessary and
scrutinise reports submitted by the Zonal Offices suggesting remedial
measures to render them safe and improve the services viz. Water
supply, drainage and electricity.
12) To ensure the completion of drawings / projects as per the programme
prepared by him.
13) To sanction leave, outdoor forms, etc of scheduled staff under him to the
extent permissible.
- 3 -
14) To assist the superior in conducting test and interview for selection of suitable
candidates.
15) To conduct departmental enquiries against defaulting staff and take
appropriate action in accordance with Standing Orders and also to here
first appeal whenever necessary.

16) To report cases of theft and of special nature when detected.
1353
17) To attend court matters and assist to Retainer Advocate in cases
wherever required.
18) To bring immediately to the notice of superiors any difficulties /
problems /unusual incidents during the working period and keep them
posted about day-to-day working.
19) To attend other specific works assigned by the superior officer from time
to time.

Sr.No.10
ASSISTANT ENGINEER (BUILDING & OTHER DEPARTMENTS)
1354
He shall be directly responsible to the Superintendent / Executive
Engineer and his duties and responsibilities are as follows:
1 To assist the superiors in work allocation and control the work of subordinate
officers and staff such as Deputy Engineer, Sub-Engineer, Junior Engineer,
Overseer, etc to decide order of priority of works and attending general
administrative work.
2 To get the work done from the Contractors as per contract conditions and
Standard Specifications including necessary correspondence with
contractors, consultants, etc as well as departmental Repair &
Maintenance works.
3 To prepare and submit statements, for special Repairs & Maintenance
works, painting programme, waterproofing programme, requirement of
furniture, tools and equipments and for other important works etc. to
Drawing Office for Budget purpose.
4 To prepare draft Annual Administration report. Budget proposals
Establishment proposals and matters, related to closing of accounts.
5 To look after the work of repairs and Maintenance, pre-monsoon repairs,
painting etc of all structures and properties in his jurisdiction.
6 To calculate the requirements of men and materials for departmental
works.
7 To obtain quotations for small and urgent works and put up recommendations for
award of contract.
- 2 -

1355
8 To prepare draft tender proposals and scrutiny of Estimate for repairs
and Maintenance works and works of additions and alterations for all
types of works except for major projects.
9 To prepare rate analysis for extra items, excess / saving statement,
check and control the expenditure to keep it within sanctioned amount in
respect of contract works.
10 To ensure proper certifications after scrutiny of contractor's bills and
refund of security deposit, performance guarantee, Retention Money, etc.
11 To assist the superiors in office work, departmental as well as contract
works.
12 To prepare PERT & CPM Net works for various works.
13 To deal with routine correspondence, enquiries from other departments
and to maintain proper records of the departmental and contract works.
14 Preparing the cases for extension to time limit.
15 To scrutinise and evaluate stores tenders for materials pertaining to
Building, Shelters & Substation Const. Department including scrutiny of
samples of materials required and submit recommendations.
16 To inspect the materials pertaining to Building Department at parent
stores and certifies them as acceptance or otherwise in accordance with
the specifications.
-3-
17 To indent building materials required from time to time from Stores
inspection of materials, prepare material requisitions / credit notes and

1356
credit excess unserviceable materials to Stores Department against
credit notes, prepare O B Memo, Book adjustment, etc.
18 To supervise and control the functions of Auxiliary Stores / and ensuring
proper accounting and to assess requirement of cement periodically.
19 To cash purchase materials urgently required for maintenance purpose,
which are not available in Stores Department.
20 To inspect old structures of the Undertaking and submit reports
suggesting remedial measures to render them safe and improve the
services viz water supply, drainage and electricity.
21 To deal with all the matters and things connected with
Mahanagarpalika, Reliance Energy Ltd. and other local bodies including
necessary correspondence and visits for various purposes, particularly
for water supply, drainage, electric supply, lift, etc and certify their bills
for services rendered.
22 To ensure adequate water supply to premises in his jurisdiction
including taking up the matters with Mahanagarpalika by necessary
correspondence / visiting their office for shortage of supply, new water
connections, etc.
23 To certify the inventory of Land & Buildings & initiate proposals for
writing off the structures demolished / disposed.
24 To ensure proper and efficient use of departmental vehicles and drivers.
- 4 -
25 To organise and supervise the demolition operation of unauthorised structures by
deploying departmental labour.

1357
26 To recommend the confirmation of temporary staff, postings and
transfers of all non-scheduled staff.
27 To conduct trade test and interview for selection of suitable candidates
for the posts in non-scheduled grades including recommendation for
confirmation of temporary staff, postings and transfers of non-scheduled
staff in consultation with superiors.
28 To conduct departmental enquiries against defaulting staff and take
appropriate action in accordance with standing orders and also to hear
first appeal whenever required.
29 To report cases of thefts and of special nature when detected.
30 To attend Court matters and to assist the Retainer Advocate in cases
whenever required.
31 To bring immediately to the notice of superiors any difficulties /
problems unusual incidents during the working period and to keep them
posted about day-to-day working.
32 Any other work that may be assigned by the superior officers from time
to time.

Sr.No.11
DEPUTY SUPERINTENDENT (ESTATE) (Grade A-5)
1358
He shall be directly responsible to the Asst.General Manager (Civil) for
administrative and general control of all the staff working under him. His
duties and responsibilities are as follows:
1) To guide and assist the Asst.General Manager (Civil) and the
Management in respect of fixing the policy for acquisition of lands and
implement the decisions of the Management.
2) To be responsible for all the matters affecting the Undertaking's vacant
and encumbered properties, acquisition of land and grant of lands.
3) To co-ordinate work of the `Estate Section' with other Section/Zones of
the Civil Engineering Branch and Legal Department in matters pertaining
to Court cases, preparing comments, affidavits, assisting counsels,
appearing in Court and giving informations to Security Department for
arranging police assistance, follow up.
4) To deal with correspondence directly with the Officers of equal status in
the Undertaking, the Mahanagarpalika authorities and Govt. authorities
and outside parties in all matters connected with his duties and to
submit proposals to the Management wherever policy decision is
involved.
5) To supervise the demolition operation of unauthorised encroachments
with the assistance of the Deputy Engineer (Estate), Junior Engineer
(Estate) and Senior Surveyors and take decision on the spot and report
the same to the AGM(C)/GM on compliance.
- 2 -

1359
6) To furnish factual information to be submitted to Legal Department on
Court litigations pending for decision of the Court in respect of land
matters.
7) To conduct enquiry as Competent Authority under Section 105 B of the
MMC Act in respect of matters where breach of terms of agreement
occurred and also in cases of unauthorised encroachments and pass the
orders accordingly after hearing of the parties.
8) To scrutinize, amend and submit the `Valuation Report' pertaining to
Land and temporary/ semi-permanent structures therein, to be
submitted to Spl. Land Acquisition Officer, prepared by the Junior
Engineer (Estate) /Deputy Engineer (Estate).
9) To attend the important hearings/meetings with Land Allotment
Authority in respect of land grant cases and grant of surplus vacant
lands under the UL(C & R) Act and Land Acquisition cases.
10) To identify with help of Junior Engineer (Estate) and Senior Surveyor the
suitable lands declared surplus by the Government for the requirement
of the Undertaking and submit indent for such land to the Land
Allotment Authority.
11) To scrutinize and submit the periodical `Administrative Report' to the
AGM(C) showing the progress made by the `Estate Section', prepared by
the Junior Engineer (Estate).
12) To scrutinize and submit the annual report, Budget Estimates and
Establishment schedules concerning the `Estate Section', prepared by
the Junior Engineer (Estate).
- 3 -

1360
13) To scrutinize and send reports and draft notes for appropriate sanction
of the Committee or the General Manager in respect of matters
concerning the `Estate Section'.
14) To maintain liasion with different departments of the Undertaking,
Government and Mahanagarpalika officials for expediting and achieving
results in cases.
15) To control the staff under him and derive optimum output in best
possible manner and to see that proper discipline and punctuality is
maintained. During demolition operation, to control and ensure, the
safety and welfare of the staff.
16) To cash purchase materials urgently required which are not available
from Stores Department.
17) To certify the Inventory of plots of lands.
18) To assist the superiors in conducting test and interview for selection of
suitable candidates.
19) To recommend the confirmation of temporary staff.
20) To conduct departmental enquiries against defaulting staff and take
appropriate action in accordance with Standing Orders and also to hear
first appeal whenever necessary.
21) To report cases of thefts and event of special nature when detected.
- 4 -

1361
22) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents during the working period and
to keep them posted about day to day working.
23) To attend to any other work that may be assigned by Superior Officers,
from time to time.

Sr.No.12
DEPUTY ENGINEER (DESIGNS) Grade : P4/GVI
1362
He shall be responsible to the Assistant Engineer (Designs)
Superintendent / Executive Engineer as the case may be. He shall be
responsible for the structural design of Civil Engineering structures and for
preparation of drawings. His duties and responsibilities are as follows :
1) To give necessary guidance for preparation of preliminary plans for
structures to decide upon the entire scheme of drawing for project.
2) To prepare structural design for various structures to design sewerage
treatment plant, water supply network, sewage / storm water disposal
scheme and such other general engineering installations.
3) To prepare calculations for miscellaneous works such as water storage
for fire fighting, check the strength of existing structures for taking
additional loads, strengthening the existing foundations etc.
4) To decide upon the most economical and safe schemes. The decision is
in respect of choice of supporting system from various possible
alternatives, choice of materials, choice of form, etc.
- 2 -
5) To give neat sketches for guidance of draughtsman, especially for
detailing reinforcement for steel connections and for detailing welded
joints.

1363
6) To visit other departments of the Undertaking to understand their
requirements for planning new structures.
7) To obtain approval to the plan from the user department.
8) To change the design to suit the site conditions whenever necessary
during construction.
9) To prepare structural calculations for submission to Mahanagarpalika as
per norms.
10) To give solutions to various types of structural problems.
11) To visit sites to assess probable depth of foundation, depth of water
table, nature of soil, extent of earth filling, plinth levels to be adopted,
etc.
12) To study and adopt new methods of analysis, new methods of design
and use of new materials.
13) To liaise with other departments in respect of structures designed for
their use, to get their requirements approvals, etc.
14) To obtain approval to the plans for various statutory authorities.
- 3 -
15) To supervise and monitor the work of draughtsman and tracers.
16) To deal with matters and things connected with Mahanagarpalika,
Reliance Energy Ltd. and other local bodies including necessary

1364
correspondence and visits for various purposes, particularly water
supply, drainage, electric supply, lift, etc.
17) To visit other organisations for collecting data required to design typical
structures.
18) To inspect old structures of the Undertaking whenever necessary,
scrutinise and suggest remedial measures to render them safe and
improve the services, viz. Water supply, drainage and electricity.
19) To visit construction sites whenever necessary to check reinforcement of
complicated structures and to inspect the foundation strata.
20) To assist the superiors in conducting test for selection of candidates.
21) To conduct departmental enquiries against defaulting staff and take
appropriate action in accordance with Standing Orders to the extent
permissible.
- 4 -
22) To report cases of theft and of Special nature when detected.
23) To take periodical review of pending cases and obtain Chief Engineer
(Civil)'s orders.
24) To attend Court matters and assist the Retainer Advocate in cases
whenever necessary.

1365
25) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during the working period and to keep
them posted about day-to-day working.
26) Other specific works assigned by superior officers from time to time.

Sr.No.13
DEPUTY ENGINEER (SPECIFICATIONS) GRADE P4/GVI
1366
He shall be responsible to the Assistant Engineer (Specifications) / Superintendent /
Executive Engineer, as the case may be and his duties and responsibilities are as follows :
1) To distribute the work to sub-ordinate staff viz. Overseers through Chief
Estimator.
2) To check up all types of estimates, draft tenders and quotations
thoroughly and to scrutinise draft tenders and inclusive of special
specifications, special conditions of contract, schedule of quantities,
scope of work and programme of work critically and to ensure that the
document is correct and complete in all respect.
3) To fix completion period for various works.
4) To submit draft tenders to the Chief Engineer (Civil) through Assistant
Engineer / Superintendent / Executive Engineer for approval.
5) To obtain the Management's approval for invitation of tenders.
6) To arrange for submission of advertisement drafts for tenders to be
advertised.
7) To arrange for opening of tenders / quotations and reporting the results
of opened tenders / quotations to the Asst. General Manager (Civil)
through Executive Engineer / Chief Engineer (Civil)
8) To arrange for arithmetical check of tenders opened.
- 2 -

1367
9) To determine the capacity, financial standing and reputation of new
contractors by checking and verifying their credentials and by writing to
visiting other organisations.
10) To obtain Executive Engineer / Chief Engineer (Civil)'s instructions
regarding recommendations.
11) To prepare / scrutinise draft notes to Committee / recommendation
notes.
12) To scrutinise work order drafts.
13) To scrutinise excess quantity statements / extra items received from
Zonal Offices.
14) To scrutinise budget proposals received from Zonal Offices and other
branches.
15) To obtain the Asst. General Manager (Civil)'s approval for materials not
included in the approved list of materials.
16) To take periodical review of stock items such as cement, steel, etc and to
place requirements to Stores Department.
17) To take periodical review of pending cases and to obtain the Asst.
General Manager (Civil)'s orders.
18) To take periodical review of confidential / performance reports of
contractors received from the Zonal Offices.
19) To prepare periodical programme of Civil Engineering works.
20) To recommend leave forms of subordinate staff.
- 3 -

1368
21) To liaise with Mahanagarpalika, Inspector of Factories, Chief Fire Officer,
Civil Aviation Authorities etc for obtaining their approval to the proposed
schemes and to visit the above offices to expedite approval to the
drawings.
22) To deal with matters and things connected with Mahanagarpalika,
Reliance Energy Ltd and other local bodies including necessary
correspondence and visits for various purposes.
23) To assist the superiors in conducting test for selection of candidates.
24) To conduct departmental enquiries against defaulting staff and take
appropriate action in accordance with Standing orders to the extent
permissible.
25) To report cases of theft and of special nature when detected.
26) To attend court matters and assist the Retainer Advocate in cases
whenever required.
27) To bring immediately to the notice of the superiors any difficulties /
problems / unusual incidents during the working period and to keep
them posted about day to day working.
28) To attend to other specific works assigned by superior officers from time
to time.

Sr.No.14
DEPUTY ENGINEER Gr.G/GVI
(Building and others)
1369
He shall be directly responsible to the Assistant Engineer / Superintendent /
Executive Engineer as the case may be and his duties and responsibilities are as follows :
1) To assist the superiors in work allocation and supervise the work of the
staff, viz. Jr. Engineer, Overseer, etc. and to decide order of priority of
works and of transport of men and materials as per work load.
2) To get the work done from the contractor as per contract conditions and
standard specifications and also works carried out departmentally.
3) To assess the requirements of special repairs and maintenance works,
additions and alterations, painting and waterproofing works, etc.
requirement of tools, equipments, furniture and submit reports.
4) To look after the work of repairs and maintenance, pre-monsoon repairs,
painting, etc. of all the structures and properties in his jurisdiction.
5) To calculate requirements of men and materials for departmental works.
6) To take initiative and frame concrete proposals to invite tenders
regarding special Repairs & Maintenance works provided in Budget
Estimates.
7) To obtain quotations for small and urgent works and put up
recommendations, after scrutiny, for award of contract.
- 2 -
8) To prepare draft tenders and estimates of capital and Repairs &
Maintenance works and works of additions and alterations with
sketches, and for all types of works except for major projects, drafting
special specifications/ conditions of contract for incorporating in the
tenders.

1370
9) To prepare rate analysis for extra items and excess/ saving statement,
check and control the expenditure to keep it within sanctioned amount in
respect of contract works.
10) To ensure proper certification after scrutiny of contract work, payments
of contractors bills, refund of Security Deposit, Performance Guarantee,
Retention Money etc.
11) To assist the superiors in office work, departmental as well as contract
works..
12) To prepare PERT and CPM Net works.
13) To deal with routine correspondence, queries from other departments
and to maintain proper record of departmental and contract works.
14) To submit bi-monthly progress reports of contract works and repairs and
maintenance works.
15) To prepare the cases for extension to time limits.
16) To scrutinize and evaluate stores tenders for materials pertaining to
building department including scrutiny of samples of materials required
and to submit recommendations.
17) To inspect the materials pertaining to Building Department at parent
stores and certify them for acceptance or otherwise in accordance with
the specifications.
- 3 -
18) To indent building materials required from time to time from stores,
inspection of materials, prepare material requisitions, credit notes and
credit excess / unserviceable materials to Stores Department against
credit notes, prepare O B Memo, book adjustments, etc.

1371
19) To control Auxiliary Stores to ensure proper accounting procedure and to
assess requirement of cement periodically.
20) To cash purchase materials urgently required for maintenance purposes
which are not available from Stores Department.
21) To assess annual requirement of tools, plants, equipments and furniture
and to ensure proper and efficient working of all tools, instruments and
equipments belonging to the department to maintain the inventory of the
same and to submit proposal for Budget Provision, when necessary.
22) To inspect old structures of the Undertaking and submit reports
suggesting remedial measures to render them safe and improve the
services, viz. water supply, drainage and electricity.
23) To deal with all matters and things connected with Mahanarpalika,
Reliance Energy Ltd. and other local bodies including necessary
correspondence and visits for various purposes particularly for water
supply, electric supply, drainage, lift and all types of road side
structures, etc. and certify their bills for services rendered.
24) To ensure adequate water supply to premises in his jurisdiction,
including taking up the matters with Mahanarpalika by necessary
correspondence, visiting their offices for shortage of supply, new water
connection, etc.
- 4 -
25) To ensure proper and economical uses of departmental vehicles and
drivers.
26) To inspect damages to properties due to accidents and submit reports
including valuation.
27) To maintain the work premises, particularly depots and workshops, in
neat and tidy conditions and beautify them by planting trees, creepers,
etc.

28) To report cases of thefts and of special natures when detected.
1372
29) To organize and supervise the demolition operation of unauthorized
structures by deploying departmental labours.
30) To inspect the sites of the proposed substations, find out feasibility and
report about the findings to the superiors.
31) To take over the possession of the site / substations from consumers.
32) To handover possession of the substations to the concerned department
of Supply Branch.
33) To be responsible for opening specific work order for construction of Bus
Queue Shelters, temporary G I pipe relief shelters, repairs to damaged
shelters, etc. and to take approval of the superior officers.
34) To exercise control over the tree trimming, cleaning of shelters and bus
route work and for preparing monthly zonewise programmes for these
works.
- 5 -
35) To ascertain the feasibility of providing advertisement structures on Bus
Queue Shelters, to prepare the cost statements and to prepare the O B
Memos, etc.
36) To maintain the inventory of Bus Queue Shelters, Relief Shelters and
Chowkies, Substations, etc. and structures maintained by the
department.
37) To prepare draft Schedule of Rates for the work of reinstatement of cable
trenches.

1373
38) To look into staff matters, such as sanctioning of leave, grain
requisitions, identification notes, clothing requisition, etc.
39) To conduct departmental enquiries against defaulting employees and
take appropriate action in accordance with the Standing Orders to the
extent permissible.
40) To attend the courts and to assist the retainer advocate in cases of
preferring minor claims whenever required.
41) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during the working period and to keep
them posted about day to day working.
42) Any other work that may be assigned by the superiors from time to time.

Sr.No.15
DEPUTY ENGINEER (ESTATE) (Grade - P4/GVI)
1374
He shall be responsible to the AGM(C) and Dy.Supdt(Estate) as the case
may be. He shall be responsible for general control of the staff working in the
Estate Section and his duties and responsibilities are as follows:-
1) To assist the Estate Officer in taking prompt action in disposing the long
pending cases pertaining to `Estate Section'.
2) To assist the Estate Officer in scrutinising confidential reports and draft
notes to the Committee or the General Manager for appropriate sanction
in the matters pertaining to `Estate Section'.
3) To co-ordinate with police, Security Department, Building Department for
demolition operation of unauthorised structures including follow up.
4) To represent the Undertaking while conducting enquiries by the
Competent Authority/Estate Officer under Section 105 B of the Bombay
Municipal Corporation Act in respect of matters pertaining to breach of
terms of agreements and unauthorised encroachments.
- 2 -
5) To prepare notes for periodical `Administrative Report', closing of
Accounts Reports for the respective years and other returns, viz. budget

1375
estimates, duty, schedules pertaining to `Estate Section', for the scrutiny
of the Estate Officer.
6) To conduct periodical inspection of the Undertaking's built up premises
with the help of Senior Surveyor and identify any additions/alterations
to the premises made by the parties to whom such premises are allotted.
7) To attend to work connected with non-agricultural assessment with the
Senior Surveyor in finalizing the non-agricultural permission cases.
8) To guide the Supervisor(Survey) in preparing the `Valuation Report'
pertaining to Land and temporary/semi-permanent structures on the
lands, to be submitted to the Special Land Acquisition Officers.
9) To deal with routine correspondence, queries from other departments.
10) To deal with all matters and things connected with Mahanagarpalike,
Government bodies, other local bodies and outside parties including
necessary correspondence and visits for various purposes.
- 3 -
11) To conduct departmental enquiries against defaulting employees and
take appropriate action in accordance with Standing Orders to the extent
permissible.
12) To cash purchase material urgently required, not readily available from
Stores Department.
13) To assess the requirement of men and material for departmental work.

1376
14) To look after staff matters such as recommending leave, signing grain
requisition, identification notes, etc.
15) To assist in certifying the inventory of plots of lands.
16) To attend court matters in respect of all departmental works and to
assist Retainer Advocate in various cases, whenever required.
17) To report cases of theft and of special nature when detected.
18) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents during working period and keep
them posted about day to day working.
19) To allocate work and supervise and control the staff working under him
to ensure maximum output.
- 4 -
20) To prepare, maintain and update the records of all the properties of the
Undertaking in the form of Land and Building Sheets known as
Inventory Sheets.
21) To furnish the date required by the Audit Department and various other
departments promptly from time to time regarding assessment of
properties.
22) To scrutinise and certify the property tax bills of the Undertaking's
properties to the extent of physical existence of the structures.

1377
23) To work out the standard rent of various staff quarters, officers'
quarters, shops, stalls, etc. on the basis of approved standards and get
them duly audited.
24) To prepare the final cost statement of the HPH Projects after obtaining
the information from the zonal offices and get is duly audited.
25) To work out estimated monthly installment of various Housing Schemes,
revise the data every year, get the calculations audited and inform the
societies accordingly.
- 5 -
26) To frame the draft rules, salient features, issue circulars, scrutinise
applications and ensure allotment of flats as per seniority in the case of
HPH Scheme for Officers and Staff.
27) To work out present day cost of flats, calculate amount to be paid by the
members to the society and Undertaking in case of reallotment of flats
under HPH Scheme.
28) To correspond with various departments societies for routine works as
well as works connected with Housing Schemes.
29) To submit monthly progress report of Section to Chief Engineer(Civil).

1378
30) To collect the record details from old files, required from inventory point
of view and release the files for disposal.
31) To attend to any other work that may be assigned by the superior
officers from time to time.

Sr.No.16
DEPUTY ENGINEER (ELECTRICAL) Grade - P4/GVI
1379
He shall be directly responsible to the Assistant Engineer (Electrical)/
Superintendent (Electrical)/ Executive Engineer as the case may be and his duties and
responsibilities pertaining to electrical works are as follows.
1) To assist the superiors in work allocation and supervise and control the
work of the staff viz. Jr. Engineer (Electrical), Electrical Foreman, Asst.
Electrical Foreman, etc. and to decide order of priority of work and of
transport of men and material as per work load.
2) To assist superiors in making Budget provision for electrification work
and lift installations.
3) To maintain attendance of staff and allocating labour and material in job
sheets and submit the same regularly - every week and issue material
despatch note.
4) To exercise control over the deployment of labour and consumption of
materials as well as tools equipments, etc.
5) To exercise control over the opening of the job sheets, material despatch
notes, specific work orders and maintaining various Repairs &
Maintenance records.
6) To calculate requirement of men and material for departmental work.
7) To maintain records of tools, equipment, etc. handled by the staff under
him and to put up proposal for additional tools, equipments required by
the department.
- 2 -
8) To ensure proper and efficient use of departmental vehicle and drivers.

1380
9) To look after staff matter such as sanctioning of leave, identification
notes, clothing, etc.
10) To conduct departmental enquiry against defaulting employees and take
appropriate action in accordance with the Standing Orders to the extent
permissible.
11) To deal with routine departmental correspondence pertaining to the
electrical sections, queries from other departments and to maintain
proper record of the departmental and contract work.
12) To assist the superiors in office works, departmental as well as contract
work.
13) To look after work of repairs and maintenance of all electrical system
installed in his jurisdiction.
14) To get the work done from the contractor as per contract conditions and
standard specifications and also works carried out departmentally and
to assess the requirements of special Repairs & Maintenance Works,
additions, alterations, requirements of tool equipments, etc.
15) To prepare draft tenders and estimates of capital and Repair &
Maintenance works and works of additions and alterations nature with
sketches, drafting special specifications and conditions of contract
including designing layout of electrification.
16) To prepare rate analysis for extra items and excess/saving statement,
check and control the expenditure to keep it within sanctioned amount.
- 3 -
17) To maintain site records such as materials site account book, daily
progress and inspection report, daily labour report.
18) To supervise annual contract such as cleaning of electrical fittings, etc.

1381
19) To take initiative and frame concrete proposal to invite tenders regarding
special Repairs & Maintenance works provided in Budget Estimates.
20) To obtain quotations for small and urgent works and put up
recommendations, after scrutiny, for award of contract.
21) To ensure proper certification after scrutiny of contract work, payment of
contractors' bills, refund of security deposit, performance guarantee,
retention money, etc.
22) To prepare cases of extension of time limits.
23) To assess annual requirements of tools, plants, equipments and to
ensure proper and efficient working of all tools, instruments and
equipments belonging to the department maintain the inventory of same
and to submit proposal for Budget provision, if necessary.
24) To inspect the materials at parent stores and certify them for acceptance
or otherwise in accordance with specifications.
25) To cash purchase electrical material required urgently, not available from
the Stores Department.
26) To assess annual requirement of electrical materials for the purpose of
annual contract, based on past consumption.
- 4 -
27) To indent electrical materials as per job requirement and credit surplus,
serviceable and unserviceable materials to Stores Department including
arrangement transport of materials.
28) To control Auxiliary Stores and ensure proper accounting procedure.
29) To scrutinise and evaluate stores tenders for materials pertaining to
electrical section including scrutinising of materials required and to
submit recommendations.

1382
30) To supervise and control all matters and things pertaining to passengers
and goods, lifts, hoists, escalators, etc.
31) To inspect damages to properties due to accidents and submit report
including valuation.
32) To take up the matters with MSEB, Reliance Energy Ltd,
MAHANAGARPALIKA in connection with all the matters and things
related to electrical installations, new connection, etc. including
necessary correspondence and visits for various purposes.
33) To submit bio-monthly progress report of contract works.
34) To scrutinise and certify the bills for consumption of electricity and make
arrangement for payment including bills/fees of Electrical Inspector of
the Government for electrical installations lift, pump, etc.
35) To organise and supervise the demolition operation of unauthorised
structures by deploying departmental labour.
36) To maintain the work premises, particularly depots and workshops, in
neat and tidy condition.
- 5 -
37) To report immediately the cases of the thefts and of special nature when
detected.
38) To attend court matters and to assist the Retainer Advocate in cases
wherever necessary.
39) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents during working period and keep
them posted about day to day working.

1383
40) To assist in preparation of plans, estimates and tenders for illumination
of Undertaking's buildings for Republic Day, BEST Din, etc.
41) Any other work that may be assigned by the superiors from time to time.

Sr.No.17
CHIEF DRAUGHTSMAN (Grade - P4/GV)
1384
He shall be responsible to the Deputy Engineer / Assistant Engineer and
other superior officers as the case may be and he shall be responsible for
planning and designing of various civil engineering structures and for
supervision of sub-ordinate staff. His duties and responsibilities are as follows
:
1) To prepare plans of various civil engineering projects to suit requirements
of user department and incorporate changes in consultation with user
department.
2) To visit site before preparation of plans whenever necessary to
determine the presence of drainage lines, water supply lines and to
verify the set-back, if any etc.
3) To decide on architectural details, elevation, aesthetic etc. including
preparation of alternate design as per the direction of the engineers.
4) To suggest alternate layout from aesthetic as well as economic point of
view to meet the functional requirements.
5) To prepare details of intricate structural connections for the guidance of
draughtsmen.
6) To ensure that statutory Rules and Bye-laws and requirements
prescribed under various acts and rules such as Building Bye-Laws,
Factories Act and Rules, " Development Control Rules " etc. are complied
with.
7) To allocate work to draughtsmen and tracers.
8) To advice and guide the sub-ordinate staff in respect of their difficulties.
- 2 -

1385
9) To check accuracy of drawings in respect of dimensions, compliance with
statutory Rules, and Bye - Laws etc.
10) To visit sites for suggesting colour scheme and assessing the effect of
colour scheme after completion of painting work.
11) To deal with all matters and things connected with Mahanagarpalika,
Reliance Energy Ltd. . and other local bodies including necessary
correspondence and visits for various purposes, particularly water
supply, drainage.
12) To maintain Attendance Register and leave record of draughtsman and
tracers.
13) To maintain Pending cases register.
14) To maintain records of prints taken out and their distribution.
15) To maintain record of stock and issue of Drawing Office instruments and
stationary.
16) To maintain record of drawings prepared and to ensure that drawings
are stored safely and systematically in their proper places.
17) To assist the superiors in conducting test for selection of candidates.
18) To report cases of theft and of special nature when detected.
19) To bring immediately to the notice of superiors any difficulties /
problems/ unusual incidents during the working period and to keep
them posted about day today working.
20) To attend other specific works as assigned by superior officers from time
to time.
Sr.No.18
CHIEF ESTIMATOR (Gr.P4/GV)

1386
He shall be responsible to the Deputy Engineer /Assistant Engineer and
other superior Officers as the case may be and he is required to work under
the Assistant Engineer with direct instructions from Deputy Engineer. His
duties and responsibilities are as follows.
1) To have overall control and supervision over the Estimating Section.
2) To prepare estimates / draft tenders as and when required.
3) To scrutinise estimates, draft tenders and quotations prepared by the
estimators, overseers and sub-overseers and forward the same for
approval.
4) To allot work to estimators and other staff.
5) To make arrangements for stenciling of approved draft tenders /
quotations.
6) To make arrangements for comparing and compiling of tenders,
quotations and forwarding the complied tender copies to tender issue
clerk for onward sale to the contractors.
- 2 -
7) To deal with matters and things connected with Mahanagarpalika,
Reliance Energy Ltd., and other local bodies including necessary
correspondence and visits for various purposes.

1387
8) Maintaining inward / outward job register of cases received in
Estimating Section.
9) To maintain attendance register and leave record of estimators.
10) To maintain Pending cases register.
11) To assist the superiors in conducting test for selection of candidates.
12) To report cases of theft and of special nature when detected.
13) To bring immediately to the notice of superiors any difficulties /
problems/ unusual incidents during the working period and to keep
them posted about day today working.
14) To attend other specific works as assigned by superior officers from time
to time.

Sr.No.19
JUNIOR ENGINEER (AGM(C)'s Office) Gr.P1/T8
1388
He shall be responsible to the Chief Estimator/Deputy Engineer and
other superior officers as the case may be and his duties and responsibilities
are as follows:-
1) To prepare block estimates.
2) To assist the superiors in allocating the work, scrutiny of tenders and
other routine works as required.
3) To prepare detailed estimates for buildings, general development
including water supply, drainage, etc. on the basis of drawings
prepared.
4) To work out quantities of cement and steel.
5) To work out rates for special type of work not included in schedule.
6) To carry out market inquiries about rates of building materials and
labour for preparation of rate analysis for the schedule of rates.
7) To deal with all matters and things connected with Inspector of
Factories, Chief Fire Officer, Aerodrome Authorities, etc. for obtaining
their approval to the proposed schemes including visits to the above
offices to expedite approval to the proposals.
- 2 -
8) To deal with all matters and things connected with Mahanagarpalika,
Reliance Energy Ltd., and other local bodies including necessary

1389
correspondence and visits for various purposes particularly water
supply, drainage, electric supply, lift, etc.
9) To prepare draft tender documents indicating schedule of quantities,
specifications and conditions of contract.
10) To put up reports/drafts in respect of works entrusted to him.
11) To compare stencils with manuscripts, to get corrections made and
finally to compile copies of tender document.
12) To report cases of theft and of special nature when detected.
13) To bring immediately to the notice of superiors any difficulties problems
/ unusual incidents during the working period and keep them posted
about day-to-day working.
14) To attend any other specific works as assigned by superior officers from
time to time.

Sr.No.20
JUNIOR ENGINEER (ELECTRICAL) Gr. P1/T8
1390
He shall be directly responsible to Deputy Engineer (Electrical), Assistant Engineer,
Supdt (Electrical) as the case may be and his duties and responsibilities pertaining to
electrical works are as follows:-
1) To allocate, control and supervise the work of Electrical
Foreman/Assistant Electrical Foreman, wiremen, assistant wiremen and
Nawghanies.
2) To assist the superiors in office work, routine repairs & maintenance and
in contract work.
3) To look after the work of installing electrical equipment, wiring, rewiring,
additions and alterations etc. carried out both departmentally and by
contract.
4) To Assist. Deputy Engineer, Assistant Engineer, Supdt.(Electrical) in
making budget provisions for electrification work and lift installations.
5) To maintain attendance of staff and allocating labour & material in job
sheets and submit the same regularly every week and issue material
dispatch notes.
6) To exercise control over the deployment of labour & consumptions of
material, as well as tools, equipments etc.
7) To exercise control over opening of job sheets, prepare material dispatch
notes, specific work order and maintain the various Repairs &
maintenance records.
8) To control the attendance of staff and recommend leave of the
subordinate staff working under him.
- 2 -

1391
9) To prepare feasibility report, estimate of cost of works except for major
projects and of additions & alterations nature with sketches.
10) To prepare rate analysis for extra items and excess/saving statement,
check and control the expenditure to keep it within the sanctioned
amount.
11) To supervise annual contracts such as cleaning of electrical fittings etc.
12) To maintain site records such as material at site account book, daily
progress & inspection report, daily labour report, etc.
13) To assess annual requirement of electrical materials for the purpose of
annual contract, based on past consumption.
14) To maintain the accounts of material obtained from Auxiliary Stores &
used on various works including maintaining daily consumption register.
15) To maintain records of tools, equipments etc. handled by the staff under
him & to put up proposal for additional tools, equipments required by the
department.
16) To inspect the materials at parent stores and certify them for acceptance
or otherwise in accordance with specifications.
17) To cash purchase electrical material required urgently, not readily
available from the Stores Department.
18) To indent electrical materials as per job requirements & credit surplus
serviceable and unserviceable materials to Stores Department including
arrangement of transport of materials.
- 3 -
19) To scrutinise and certify the bills for consumption of electricity & make
arrangement for payment.

20) To ensure proper & efficient uses of departmental vehicle & drivers.
1392
21) To report immediately cases of thefts and of special nature when
detected.
22) To attend Court matters and to assist the Retainer Advocate in cases
whenever necessary.
23) To maintain all the work premises viz. Depots, workshops etc. in neat
and tidy condition.
24) To inspect the site and submit report including estimates of cost about
cases and damage due to accident.
25) To put up drafts for routine interdepartmental correspondence pertaining
to the electrical section.
26) To issue test report in the capacity of licensed Electrical supervisor for
the electrical installations carried out departmentally.
27) To put up reports and requisitions in respect of works entrusted to him
and drafts for correspondence with Reliance Energy Ltd. & MSEB in
connection with all matters & things related to electrical installations of
the Undertaking.

- 4 -
1393
28) To scrutinise & certify bills / fees of Electrical Inspector of the
Government for electrical installations, lifts, pumps etc.
29) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during working period & keep them ported
about day-to-day working.
30) Any other work that may be assigned by the superior officers from time
to time.

Sr.No.21
JUNIOR ENGINEER (CIVIL) Gr. P1/T8)
(Application to Building, Shelter and Substation Construction
Department).
1394
He shall be directly responsible to the Sub Engineer Deputy Engineer /
Assistant Engineer as the case may be and his duties and responsibilities are
as follows:-
1) To allocate work to Overseer as the case may be and supervise the work
being carried out departmentally by Tradesmen, Assistant Tradesmen, Muccadam
and Nawghanies, etc.
2) To assist the superiors in the office work for routine repairs &
maintenance and in contract works.
3) To maintain attendance of staff and allocating labour and material in job
sheets and submit the same regularly every week and issue material
dispatch notes, credit notes.
4) To exercise control over the deployment of labour & consumption of
materials as well as tools, equipments etc.
5) To exercise control over opening of the job sheets, material dispatch
notes, specific work orders & maintaining the various Repairs &
Maintenance records.
6) To prepare technical details of jobs of Repair & Maintenance nature i.e.
improvements to water supply, waterproofing, renovations etc and
attend major Repairs & Maintenance works.
7) To submit recommendations for updating schedule of rates, annually.
- 2 -

1395
8) To prepare feasibility reports, estimates of cost of works, except for
major projects, and of additions and alterations nature with sketches, for
various departments for obtaining Administrative sanction and to
prepare draft tender/quotations for the same.
9) To maintain accounts of materials obtained from auxiliary stores and
used on various works including maintaining daily consumption register.
10) To requisition and receive building materials such as bricks, sand, metal,
etc. on site from suppliers and certify challans (including that of water
tankers during shortage and certify challans) of the suppliers.
11) To supervise activities of the fabrication shop and get the jobs fabricated
as per drawings.
12) To attend major repairs and maintenance works and supervise contract
works including lining out of the building in his jurisdiction and submit
periodical progress report including arranging for transport of men and
materials for departmental works.
13) To inspect the site before commencement of work and get the work done
in workmanship like manner as per Specifications and in specified time.
14) To maintain site records such as material at site accounts book, daily
progress and inspection reports, daily labour reports.
- 3 -
15) To record measurements of contract works, keep accounts of issue of
materials to the contractor, record daily progress of the work, prepare
bills and deal with all matters and things and to notify commencement
and completion dates pertaining to contract works such as refund of

1396
Security Deposit, Performance Guarantee, Retention Money etc. under
the guidance of superiors.
16) To carry out survey and site investigation, take levels, collect technical
date, take trial pits and record observations of land and the property in
case of new proposals under the guidance of Deputy Engineer.
17) To put up reports and drafts regarding technical matters for
correspondence with contractors & other statutory bodies and any other
work entrusted to him.
18) To prepare rate analysis for extra items and excess/saving statement,
check and control the expenditure to keep it within sanctioned amount.
19) To supervise all type of annual service contracts i.e. extermination of
white ants, cleaning & white washing of lavatory blocks, cleaning of
drainage lines, cleaning of cobwebs, operation of water pumps, watering
of trees and plants etc.
20) To maintain records of tools, equipments etc. handled by the staff under
him & to put up proposals for additional tools, equipments required by
the department.
21) To maintain register of water supply, painting works, repairs &
maintenance expenditure, pump maintenance etc.
22) To maintain water pumps & water supply services in his jurisdiction.
- 4 -
23) To initiate and prepare proposals for obtaining approval of the
appropriate authority for disposal of obsolete and scrap water-pumps,
fans, dead stock, furniture, etc. and arrange to transport them to
disposal yard subsequently.
24) To ensure adequate water supply to premises in his jurisdiction
including taking up the matters with Mahanagarpalika regarding

1397
shortage of water, choke in drainage system etc. and follow up the
matters with the concerned authorities including visits to their offices.
25) To ensure proper and efficient uses of departmental vehicles and drivers.
26) To maintain the work premises, particularly depots and workshops in
neat and tidy condition as far as civil works are concerned.
27) To inspect the site & submit report including estimates of cost for the
cases of damages due to accidents.
28) To attend Court matters and to assist the Retainer Advocate in cases
whenever necessary.
29) To prepare statement for writing off of structures.
30) To report immediately, cases of thefts and of special natures when
detected.
31) To control the attendance of staff and recommend leave of the sub-
ordinate staff working under him.
- 5 -
32) To keep the superiors dispoted about day-to-day work and unusual
incidents, problems/ difficulties.
33) Any other work that may be assigned by the Deputy Engineer from time
to time.

Sr.No.22
JUNIOR ENGINEER (ESTATE) Gr. P1/T8
He shall be responsible to the Deputy Engineer (Estate)/ Dy.
Supdt(Estate)/ Asst. Gen. Manager (Civil) as the case may be and his duties
and responsibilities are as follows :
1398
1) To supervise Senior Surveyors, their working etc. and guide them in all
procedures etc.
2) To co-ordinate with all sections of AGM(C)'s Department and other
departments viz. Legal, Traffic and Electric Supply.
3) To be conversant with all duties and responsibilities in absence of the
Dy. Supdt.(Estate) / Deputy Engineer even though acting arrangement is
not made.
4) To supervise surveys and demarcation of lands carried out by the Senior
Surveyor, scrutinising and computing exact area of lands and sign the
possession receipts and to hand over set back lands to BMC and put up
claims for it.
5) To prepare inspection of land reports, draft Committee notes, valuation
reports, and other correspondence and submit it to the Dy. Supdt.(Estate)
/ AGM(C).
6) To follow up the cases personally in Government and other public offices,
to discuss the cases even at top levels viz. the Collector, Secretary to
Government, BMC Engineers, Solicitors and Councillors etc.
7) To attend eviction operation of un-authorised occupants on the
Undertaking's lands as per direction of the Dy. Supdt. (Estate).
- 2 -

1399
8) To attend all courts and conference of Solicitors and meetings with the
Government and public officials, whenever the Dy. Supdt.(Estate) is not
free and according to his guidance.
9) To attend hearing before the Spl. Land Acquisition Officers.
10) To survey marshy lands, grass fields with due precaution.
11) To prepare draft `Valuation Report' of lands and encumbered lands
under acquisition for submitting to the Spl. Land Acquisition Officer.
12) To prepare draft applications for acquisition of lands, to be submitted to
the Government Officials.
13) To arrange for visits and inspection of Undertaking's premises with a
view to identify unauthorised additions/ alterations made by the
occupants and report to the superiors accordingly.
14) To guide the Draughtsman /tracers for preparing drawings / property
plans etc.
15) To report cases of thefts and of special natures when detected.
16) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during working period and keep them
posted about day-to-day working.
17) To attend any other works that may be assigned by superior officer from
time to time.

Sr.No.23
SENIOR SURVEYOR – (Grade P1/T7)
He shall be responsible to the Deputy Superintendent (Estate) / Deputy
Engineer (Estate) and Estate Officer as the case may be and his duties and
responsibilities are as follows:
1400
1) To carry out survey of lands by using various survey instruments, plot
the surveyed land on the drawing and work out the areas of respective
lands.
2) To attend to the instructions received from the CEC / Deputy
Superintendent (Estate) about contract with officials of Brihan Mumbai
Mahanagarpalika, Collector’s Office, Bombay Port Trust, Private Parties
etc. in connection with the acquisition of lands and to carry out joint
inspection / joint survey of lands.
3) To identify / verify the Undertaking’s existing properties for the purpose
of certifying the Municipal Property Tax Bills in respect of undeveloped
plots, lease rents, Non-Agriculture Assessment cases and other Land
Revenues, Town Planning Scheme contributions, etc. and verify
‘Statement of Vacancy and continued vacancy of the Undertaking’s
properties required for refund / rebates in Municipal Property Taxes.
4) To get the lands acquired / purchased lands transferred on Municipal
and Government records in the name of the Undertaking.
5) To initiate and follow up grant of Non-agricultural users and N A
assessments.
6) To take over or hand over lands and / or built up premises as a
representative of the Undertaking when required.

- 2 -
1401
7) To carry out reconnaissance survey, preliminary investigation of the
acquisition proposals for bus depot, bus stations, 22 KV Sub station,
static Substations and staff housing.
8) To prepare, ‘Proposal plans’ and collect particulars of lands, ownership
of lands, names and address of occupants on the lands to collect
instances of sales.
9) To submit reports regarding discussion held with the private parties in
cases of acquiring lands etc. and draft letters in connection therewith.
10) To serve the notices in respect of the enquiries under Section 105 B of
the BMC Act and paste the same on the respective premises after
making ‘Panchanama’ in case the party refuses to accept the same.
11) To attend Court matters and assist the Retainer Advocate in cases
whenever required.
12) To report the cases of thefts and of special nature when detected.
13) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during working period and keep them
posted about day to day working.
14) To attend any other works that may be assigned by the superior officers
from time to time.

Sr.No.24
OVERSEER – (Grade P1/T7)
He shall be responsible to the Chief Estimator / Deputy Engineer and
other Superiors officers as the case may be his duties and responsibilities are
as follows :
1) To prepare block estimates.
1402
2) To prepare detailed estimates for building structures, general
development including water supply and drainage etc. on the basis of
drawings prepared.
3) To work out quantities of cement and steel required for building
structures.
4) To work out rates for special type of works not included in schedule.
5) To carry out market inquiries about rates of building materials and
labour for preparation of rate analysis for the Schedule of Rates.
6) To prepare draft tender documents indicating schedule of quantities and
specifications and conditions of contract.
7) To compare stencils with manuscripts, to get corrections made and
finally to compile copies of tender document.
8) To maintain files of estimates, catalogues and index register in respect of
estimates for reference.
9) To report cases of theft and of special nature when detected.

- 2-
1403
10) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during the working period.
11) To attend other specific works as assigned by superior officers from time
to time.

Sr.No.25
ELECTRICAL FOREMAN (Grade - P1/T7)
1404
He shall be directly responsible to the Junior Engineer (Electrical) and
Deputy Engineer (Electrical), Assistant Engineer (Electrical) as the case may be.
His duties and responsibilities are as follows :
1) To allocate, control and supervise the work of electrician, Assistant
Wireman and Nawghanies for works carried out departmentally.
2) To inspect the site before commencement of work and get the work done
with good workmanship as per specifications and in specified time.
3) To attend to repairs and maintenance of electrical installations and lifts
in various premises of the Undertaking and supervise contract works
and submit periodical reports including arranging for transport of men
and materials and tools for departmental works.
4) To look after the work of installing electrical equipments, wiring,
rewiring, additions and alterations etc. carried out both departmentally
and by contract.
5) To issue test reports in the capacity of licensed Electrical Supervisor for
the electrical installations carried out departmentally.
6) To supervise and control the contract, for electrification and rewiring
works, maintenance of lifts, cleaning of electrical fittings etc. and initiate
bills of contractors.
7) To prepare draft tenders with sketches and estimates for electrification,
rewiring, lift installations etc.
- 2 -
8) To maintain and control attendance of staff, recommend leave of staff
working under him and allocate labour and material in job sheets and

1405
submit the same regularly every week and issue material dispatch
notes, credit notes.
9) To maintain the record of pit light fittings
10) To maintain the water pumps in his jurisdiction including maintaining
the register.
11) To prepare rate analysis for extra items and excess saving statement,
check and control the expenditure to keep it within the sanctioned
amount.
12) To record measurements of contract works, keep accounts of issue of
materials to the contractor, daily progress of the work, prepare bills and
deal with all matters and things pertaining to the contractor and to
notify commencement and completion dates pertaining to contract works
under the guidance of superiors.
13) To maintain site records such as material at site accounts book, daily
progress and inspection report, daily labour report.
14) To indent electrical materials as per job requirements and credit surplus
serviceable and unserviceable materials to stores Dept. including
arrangement for transport of materials.
15) To maintain accounts of materials obtained from Auxiliary Stores and
used on various jobs including maintaining daily consumption register.
16) To cash purchase electrical materials required urgently, not readily
available from the Stores Department.
- 3-
17) To assess annual requirements of electrical materials for the purpose of
annual contracts based on past consumption.

1406
18) To inspect the electrical materials at parent stores and certify them for
acceptance or otherwise in accordance with the specifications.
19) To maintain records of tools, equipments etc. handled by the staff under
him and to put up proposals for additional tool, equipments required by
the department.
20) To indicate and prepare proposal for obtaining approval of the
appropriate authority for disposal of obsolete and scrap water pumps,
fans, dead stock, furniture etc. and arrange to transport them to disposal
yard subsequently.
21) To put up reports in respect of work entrusted to him for control and
supervision.
22) To put up drafts for correspondence with Commercial Dept., Reliance
Energy Ltd. and MSEB in connection with all matters and things related
to electrical installations of the Undertaking.
23) To put up draft for routine interdepartmental correspondence pertaining
to electrical section.
24) To scrutinise and certify the bills for consumption of electricity and make
arrangements for payment.
25) To scrutinise and certify bills/ fees of Electrical Inspector of the
Government for electrical installations lifts, pumps etc.
26) To inspect the site and submit report including estimates of cost in cases
of damages due to accident.
- 4 -
27) To report cases of theft and of special nature when detected.
28) To bring immediately to the notice of superiors any difficulties /
problems/ unusual incidents during the working period and to keep
them posted about day today working.

1407
29) Any other works that may be assigned by superior officers from time to
time.

Sr.No.26
ESTABLISHMENT OFFICER (CIVIL) ( Grade A/GX)
Establishment Officer (Civil) is Sectional head of Establishment Section.
He is responsible to AGM(C) for proper functioning of Establishment Section.
His duties and responsibilities are briefly as under :
1408
1) To look after all Establishment matters of entire Civil Engineering Branch
including promotion to non-schedule staff.
2) Conducting departmental inquiries against Schedule and Non-Schedule
Staff working in entire Civil Engineering Branch.
3) To exercise control over Stenos / Typists.
4) To put up proposal in respect of Establishment variations.
5) To exercise control on Library
6) Scrapping of old records
7) To take preliminary steps for the recruitment of Non-Schedule Technical
Staff i.e. to forward requisitions to Employment Exchange, Scrutiny of
applications etc.
8) To arrange for interview Panel Meeting.
9) Control over filing work and dispatch.
10) Deputation and training programme.
11) Conference Hall.
12) Budget provision in respect of stationary printing and drawing material,
clothing items etc.

13) Pay roll allocation.
- 2 -
1409
14) To verify and Scrutiny of Roster Registers and to ensure that they are
maintained as per Govt. Orders.
15) Any other duties and responsibilities assigned to him by his superiors.

Sr.No.27
OFFICE SUPDT. (ESTATE) A/GX
1410
He will be worked under Deputy Superintendent (Estate) and
overall incharge of the Allotment Section, Cleaning Contracts, bi-
monthly meetings /Special Checking of Staff Quarters. He will be
personally responsible and handle the matters pertaining to :-
1) Supervision and control, as well as reviewing the work of the Allotment
Section, Cleaning Contracts of the Staff Quarters, initiating important
proposals in this respect, framing and streamlining the policies and
procedures of the Allotment of Staff Quarters or award of cleaning
contracts and all other related issues.
2) Conducting Enquiries as a Competent Authority under Section 105(B) of
Brihanmumbai Municipal Corporation Act, 1988 and will conduct
Departmental Enquiries under the Standing Orders and Service
Regulations.
3) Supervising and controlling all the actions, follow up, redressal of
grievances/ complaints, etc. of the residents in respect of the Civil Work
of the Staff Quarters and Cleaning Contracts of all the Staff Quarters.
- 2 -

1411
4) Organising the surprise night checking of the Staff Quarters in all the
Zones and checking of vehicles in the Quarters and initiating appropriate
action with the help of the Security Department in this respect.
5) Handling and attending the Court matters / cases pertaining to the
Allotment Section etc. follow up with the Legal Department, Audit
Department, Building Department and Personal Department in this
respect.
6) Reporting of the Bi-monthly meeting of all the zones to AGM(C)/CPO and
follow-up of the pending items of the minutes and put up compliance of it
during next report, proposals to be put up to Deputy Superintendent
(Estate) /AGM(C) if require for any civil work/ R & M Jobs.
7) Operation and Administration of the Western Zone and will look after the
compliance of various Administrative Orders/ Office Orders/ instructions
issued from time to time to the Zonal Officer / Deputy Supdt. (Estate) /
AGM(C) and initiate necessary action for non-compliance.
8) Attending Court Matters / Cases pertaining to Shops, H.P.H. Schemes,
co-operative Societies, etc. follow-up and discuss with the Legal
Department /Audit Department / Personnel Department in this respect,
to expedite action.
- 3 -
9) Maintaining liaisons with the higher Authorities of the other Departments
and attend important meetings / discussions with Civil Engg. / Audit
Account / Cash Legal and other Departments regularly to expedite or for

1412
follow up actions in respect of issues / matters pertaining to the above
administrative work.
10) All types of priority work in respect of the VIP’s viz. Chairman, BEST
Committee Members, G.M. Addl.GM and other dignitaries / officials and
as directed by Deputy Supdt.(Estate).
He will also arrange to check the various office records of different
sections under him and ensure that it is maintained and organized nicely, for
which he would issue necessary instructions / guidelines to the Officers and
Staff and initiate action against them for incomplete / backlog of work / job,
failure to follow up the incomplete work / job and negligence in maintaining
updated records of their respective section. He will also carry out the duties
assigned to him from time to time by Dy. Supdt (Estate) in the exigencies of the
work of the Undertaking are personnel and the issues pertaining to the
Department are promptly attended by them. He will be assisted by Asst.
Office.Supdt.(Estate) I, Asst. Office Supdt. (Estate)II, OA(Estate), Senior Estate
Inspector, Estate Inspectors and clerks.

Sr.No.28
OFFICE SUPERINTENDENT – Grade P3/GIX
(Applicable to post in AGM(C)’s Office)
He shall be responsible to the Superintendent / Executive Engineer /
Chief Engineer as the case may be and his duties and responsibilities are as
follows :
1413
1) To be generally responsible for Office administration and general
supervision of work of office staff working under him.
2) To guide the other officers when necessary in matters connected with
Standing Orders, Service Regulations, BMC Act, etc. when required.
3) To assist the AGM(C) and senior officers in policy matters relating to
administration and interpretation of rules.
4) To guide the office Assistant in preparing the Revenue Budget Estimate.
5) To prepare Annual Administration Report for the Branch.
6) To submit annual Establishment proposals for the Branch.
7) To prepare Capital Budget Estimates for the Branch.
8) To scrutinise departmental works orders, allocation of location codes and
sanction forms put up for AGM(C)’s signature / approval.
9) To look after Establishment matters pertaining to officers and Scheduled
Staff of the Branch with the assistance of office Assistant and / or
Supervisor.

- 2 -
1414
10) To scrutinise cases of staff matters received form zonal offices before
putting them up to AGM(C).
11) To assist in putting up replies to Audit and MCA querries.
12) To assist and guide in augmentation of Budget Grants.
13) To ensure timely submission of various reports and returns as required
by Management or other departments for the AGM(C)’s Office.
14) To assist in Arbitration matter if required by the AGM(C)
15) To assist in replies to interpellations and querries.
16) To assist in conducting tests / examinations for selection to scheduled
posts and posts of officers upto ‘B’ grade including putting up notes of
recommendations.
17) To maintain seniority list of departmental officers and scheduled
technical staff.
18) To assist in work related to quarters, annual confidential reports of
officer.
19) To procure office equipment such as typewriters, calculators, cyclostyling
machine etc. and scrapping of old equipment.
20) To oversee filing of records and ensure periodical scrapping of records.
21) To draft circulars, procedure orders, etc for issue to departments as
directed by CEC.

22) To scrutinise cases of allotment of officers’ quarters.
- 3 -
23) To recommend leave of subordinate staff.
24) To check advertisement drafts for invitation of tenders.
1415
25) Processing cases for permission for parking of vehicles in Undertaking’s
premises falling within jurisdiction of CEC.
26) To ensure general cleanliness of office premises.
27) To report cases of thefts and incidences of extra-ordinary nature when
detected.
28) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during working period and keep them
posted about day to day working.
29) To put up recommendations for increments to ‘A’ and senior ‘B’ Grade
officers.
30) To certify Dead Stock / Inventory for AGM(C)’s office.
31) To fix appeals of staff and attend such hearing if required by the AGM(C)

Sr.No.29
ASST. OFFICE SUPERINTENDENT ( ESTATE) (Gr – P3/GIX)
1416
She will be working under Deputy Supdt. (Estate) / Office Supdt.(Estate) and will deal with the
matters pertaining to the Allotment Section and issues concerning waiting list of Staff Quarters,
correspondences with the various Allottees Associations and maintain control over the general
administration of the Allotment Section. She will be personally responsible to handle and to initiate
all the proposals, obtaining necessary sections/approvals of the Management, take necessary action
for implementation of, follow-up and report in the matters pertaining to:-
1) Preparation of the waiting list from time to time, drafting of circulars to
various departments in this respect and ensuring that these circulars are
despatched to all the Departments.
2) Scrutinising the applications, initiating the proposals in consultation with
Senior Welfare Officers and submitting the same for Management's
approval, subsequent follow-up and proper record maintenance of the
cases under Administrative Order Nos.124, 146 & 160.
3) Dealing with the letters/notes received from the VVIPS such as
Chairman, Committee Members Corporators, G M, Addl.GM and other
important dignitaries, submitting reports/replies, initiating further action
and keeping constant follow-up over the same. She will also maintain a
separate register for such cases and arrange to ensure that all the
entries are made and updated regularly and submitted to
Dy.Supdt(Estate)/AGM(C).
- 2 -

1417
4) Follow-up of the cases of unauthorised occupation or locked tenements
arising out of checking/surprise inspection of staff quarters and
initiating necessary action against the concerned allottees.
5) Dealing with Electricity Bill cases of allottees/ex-allottees and initiating
necessary/needful actions in this respect, correspondences with the
concerned Authorities, viz. Reliance Energy Ltd, MSEB, BES&T
Authorities as the case may be and maintaining updated Registers of
such cases.
6) She will also conduct enquiries as a `Competent Authority' and deal
with eviction cases under Section 10(B) of the MMC Act, 1888, in respect
of Staff Quarters.
7) General correspondences in respect of the matters/issues of her Section
and also preparing draft replies to the queries raised by MCA / Audit
/ Personnel / Legal Department in respect of the matters pertaining to
the Allotment Section.
8) Dealing with special allotment cases, i.e. allotment on medical grounds,
transfer of tenements from one colony to another colony or in the same
colony, etc.
9) Ensuring that the parking of Vehicles Register is maintained in an
updated manner, regular follow-up of the same and initiating needful
action in respect of unauthorised parking of vehicles cases.
10) Cleaning contracts of Staff and Officers' Quarters, i.e. initiating
- 3 -
proposals for awarding of contracts, obtaining Management's approval,

1418
correspondences with the Cleaning Contractors /Allottees Associations,
entering into Agreements and maintaining records of the same.
She will also arrange to check the various office records of the section
under her and ensure that the Records / Letters / Correspondences are
maintained and filed regularly. She would issue necessary
instructions/guidelines in this respect and initiate action against the staff for
incomplete/backlog of work/job or any negligence in this respect. She will also
carry out any duties assigned to her by Dy.Supdt(Estate)/AGM(C) in the
exigencies of the work of the Undertaking. She will be assisted by OA(II),
Supervisor(I) and 3 Clerks/Shop Recorder.
She is in charge of checking of Staff Quarters at 23 locations for detecting
unauthorised occupants. Subletting, etc. Attend the monthly meetings of
Allottees Associations and Building Department and prepare minutes of such
meetings. Take forceable possession of tenants/shops, etc. Try to settle
internal disputes amongst the Allottees Conduct and surprise checking in the
night and early morning alongwith Estate Inspectors. Allot duties to Estate
Inspectors. Put up reports of checking reports to Dy.Supdt(Estate)/OS Estate.

Sr.No.30
OFFICE ASSISTANT – Grade P3/GVIII
(Applicable to Drawing Office Only)
He shall be responsible to the Superintendent / Executive Engineer /
Chief Engineer as the case may be and his duties and responsibilities are as
follows :
1419
1) To put up drafts regarding General correspondence with contractors,
departments, outside parties etc including replies in Marathi.
2) To prepare work orders, contract agreement etc.
3) To attend to work relating to allocation of Officers’ quarters including
annual reconciliation of deposits paid for officers’ quarters.
4) To furnish confidential reports on Contractor’s performance and maintain
such performance reports.
5) To augment budget grants where necessary.
6) To attend to work relating to deposits and their liquidation.
7) To maintain departmental Imprest Cash and ensure its recoupment.
8) To certify bill vouchers of contractors, outside parties like Reliance
Energy Ltd., BMM, MIDC, etc.

- 2-
9) To fix up appointments for / with the AGM(C)
1420
10) To maintain Purchase Tax Register and preparing monthly return of
Purchase Tax.
11) To compile quarterly progress report of Civil Engineering works.
12) To prepare capital and revenue budget estimates.
13) To look after works connected with annual closing of accounts.
14) To look after works related to confidential reports of officers.
15) To follow up cases with Management, other departments etc as directed.
16) To supervise sub-ordinate staff.
17) To bring immediately to the notice of superiors any unusual incidents /
difficulties / problems during the working hours.
18) To prepare Annual Administration Report.
19) Scrutiny of papers sent to AGM(C) marking, Xeroxing etc. and attending
to visitors.
20) Attending phone calls for AGM(C), connecting outside parties on phone,
etc.

21) Any other specific works as assigned by the superior officers.
1421

Applicable to staff in Building Department
Sr.No.31
OFFICE ASSISTANT (Grade P3/GVIII)
He shall be directly responsible to the Superintendent / Executive
Engineer and his duties and responsibilities shall be as follows :
1) To allocate, supervise and control the work of office staff.
1422
2) To ensure that records and registers are maintained as per the
procedure of the Undertaking.
3) To prepare Annual Administration Report.
4) To submit Establishment proposals under the guidance of superior
officers.
5) To maintain register of expenditure and submit quarterly statements to
the Asst. General Manager (Civil).
6) To compile and submit regular periodical returns such as bi-monthly
work progress report, cement requirement, monthly summary statement
of departmental enquiries, return to Employment Exchange and
recruitment of B C Staff, etc.
7) To maintain, distribute and recoup the imprest cash and to maintain
proper records.
8) To arrange for proper inward and outward dispatch of papers to various
departments.
9) To arrange for proper and systematic filing of papers.

1423
10) To arrange for periodical scrapping of old records as per norms laid
down.
- 2 -
11) To control and supervise issue of grain requisitions, identification notes,
free Travel Tokens, etc. to the staff, O B Memo, bills, festival advance,
recovery from employees, etc.
12) To assist Executive Engineer, Superintendent, Assistant Engineers and
Deputy Engineers in connection with disciplinary action against
defaulting staff.
13) To check the drafts of commencement and completion letters to
contractors.
14) To prepare the yearly statement for provision to be made for outstanding
creditors / deposit statements etc. bi-monthly statement of deployment /
utilization of technical staff.
15) To assist superiors in certification of inventory of Land and Buildings
and works in connection with closing of Accounts.
16) To put up drafts for inter-departmental correspondence, circulars and
correspondence with outside parties such as Unions, Mahanagarpalika,
Reliance Energy Ltd. MSEB, MIDC, employees, etc.
17) To initiate and compile proposals for incurring expenditure towards
purchase of furniture, fittings, tools equipments, etc. including putting up
draft sanction forms, purchase forms, etc.
18) To oversee general cleanliness of office premises.

1424
19) To bring immediately to the notice of superiors any difficulties problems
/ unusual incidents and keep them posted about day-to-day working.
20) To report the cases of thefts and of extra-ordinary nature when detected.
- 3 -
21) To ensure periodical servicing of office equipment.
22) To initiate proposal for scrapping of unserviceable or scrap office
equipments.
23) Any other work that may be assigned by the superior officers.

Sr.No.32
OFFICE ASSISTANT (ESTATE) – Gr. P3/G VIII
1425
He will work under Dy.Supdt(Estate) / Office Superintendent (Estate). He
will deal with the matters pertaining to the let out premises in the Staff
Quarters, i e shops premises allotted to outside parties for conducting various
trades, shops allotted to consumers Co Op Societies of the allottees, tenements
allotted to Staff Quarters Allottees Associations for conducting social, cultural
activities in the Staff Quarters. He will initiate necessary proposals for fresh
allotment of the premises as well as renewal of tenancy revision of rent,
Security Deposit, terms and conditions, etc in respect of such premises. He will
follow up for regular payment of the rent by the allottees of the let out
premises. He will arrange for periodic checking of shops, premises, etc through
the Zonal personnel, in order to detect the irregularities, sublet cases, etc. He
will look after the work pertaining to the Hire Purchase Housing Scheme,
Societies at Goregaon (West) and Ghatkopar (East), as well as Ankur Co Op
Hsg Society Ltd and Shree Siddhivinayak Co Op Hsg Society at Goregaon
(West).
He will also carry out the duties as may be assigned by the Dy Supdt(Estate)/Office
Supdt(Estate) from time to time in the exigencies of the work. He will be assisted by
Clerical staff.

Sr.No.33
SUPERVISOR - Grade -P3/GVII
( Applicable to AGM(C)'s Office)
1426
He shall be responsible to the office Assistant/ office Superintendent /Assistant Engineer and other
senior officers as the case may be. His duties and responsibilities are as follows :
1) To draft standard/ non-standard letters, notes, reports, reminders,
notices, etc. on various subjects as directed.
2) To prepare bill vouchers for various types of payments including
payment of advance deposits, Journal entry / Journal entry advice for
liquidation of deposits, Recoupment of Imprest cash etc. as directed,
including maintaining of relevant records and registers.
3) To ensure checking/ verification of bills of various types of payments as
directed.
4) To be responsible for recording payment of Security Deposits in Cash /
Bank Guarantee, ensuring that Bank guarantees are executed as per
accepted norms and taking timely action for extension / release /
refund.
5) To maintain record of queries received from Municipal Chief Auditor,
directing them to concerned department or section for action, maintaining
record of reply sent and initiating reminders in case of delay.
6) To maintain control over indenting, stock and disbursement of stationery
items and connected items including preparation of requisitions,
arranging Xerox copies through annual contractor and submitting reports
to Stores Dept.
- 2 -

1427
7) To look after the works in connection with allotment of officers Quarters
including registering of applications, maintaining proper seniority and
waiting lists, putting up notes recommending allotment of quarters in
accordance with rules, maintaining all relevant records and registers
including payment of deposits, refunds and reconciliation.
8) To maintain register for appointments of ‘A’ and ‘B’ Grade Officers.
9) To exercise supervision and control over the work of clerks, typists, make
alternative arrangements in respect of leave, absence, etc. and assist in
smooth functioning of the office.
10) To look after works connected with recruitment / promotion including
listing of applications, assisting in conducting tests/ interviews, putting
up recommendations to competent authority, etc. for internal and
external candidates as directed.
11) To look after staff matters such as intimation of joining, separation, staff
termination slips, confirmations, annual increment issue of certificates,
maintaining S R Files, certification on applications for employment and
allied works as directed, including drawing and distributing payment of
festival advance to D.O. staff.
12) To issue notices of summary trials, issue of chargesheets, assisting in
conducting departmental enquiries, issuing notices for late attendance
and allied works.
13) To maintain records of details of establishment and seniority list of
technical scheduled staff.
- 3 -
14) To fill up staff sanction forms and extension of tenure of temporary posts
as directed.

1428
15) To compile returns in connection with staff matters required by Personnel
and/or Time Keeping departments, Employment Exchange, etc.
16) To initiate proposals for sanction of paper setting and paper correction
allowances.
17) To be responsible for verification of Dead Stock Register pertaining to
Office equipment, initiating cases for purchase of new equipment,
scrapping of obsolete items, etc.
18) Preparing Returns, and notes pertaining to writing off of structures,
including obtaining sanctions and maintaining records.
19) To prepare annual requirements for stationery items, clothing, diaries,
calendars, etc.
20) To exercise control over proper filing of papers, storage and preservation
of records and files and periodical scrapping of obsolete records, after
obtaining appropriate approvals.
21) To put up proposals for acting arrangements.
22) To attend to works connected with issue of mementos to staff for long
service, scholarships to employees' children etc. as directed.
23) To compile information required in connection with annual
Administration Report, Establishment proposals and Budget estimates.
- 4 -
24) To prepare and issue agreements for Civil Engineering Works, to the
contractors, submit them to the Committee for signature after scrutiny
and return the duplicate copies to the contractor.
25) To deal with cases pertaining to staff members availing of benefits under
S R 4.4.10.

1429
26) To look after works in connection with temporary use of Undertaking's
lands at various staff colonies by the employees as per norms.
27) To prepare quarterly Progress Report for Civil Engineering works in
progress for submission to the GM.
28) Reporting monthly details of contracts to the Committee under Sections
460 K(d), 460 M, 460 K(c), etc.
29) Other works not expressly mentioned above but comprising supervisory
duties and as instructed by superiors from time to time.
30) To report cases of thefts and of special nature whenever detected.

SUPERVISOR, GR. P3/GVII
Sr.No.34
( Applicable to Building Department )
1430
He shall be responsible to the Office Assistant/ Deputy Engineer/
Assistant Engineer/ Superintendent and other Senior Officers as the case may
be and his duties and responsibilities are as follows :
1) To assist the office Assistant to control and supervise the work of the
Administrative Staff and ensure smooth functioning of the office.
2) To put up notes and forms for revalidation of lapsed non-scheduled
posts.
3) To maintain registers, regarding temporary non-scheduled staff,
superannuation and categorywise recruitment of Backward class and
other staff. To ensure proper and upto -date filing of papers and records
and proper storage of files.
4) To compile required information for preparation of Annual Budget
Estimates, Establishment proposals, additional staff, etc.
5) To submit quarterly returns to Employment Exchange comparative
statement of departmental inquiries (monthly) statement of Backward
class candidates recruited and promoted (Quarterly) statement of
category wise recruitment of backward and other staff (yearly).
6) To maintain staff record files and prepare and maintain uptodate
seniority lists of non-scheduled staff in various categories.
7) To issue Superannuation notice and processing the final bills of
separated staff.
- 2 -

1431
8) To prepare notes regarding engagements and termination of service of
scheduled and non-scheduled employee.
9) To put up notes of taking over duties of Scheduled / Non Scheduled staff
of appointment, promotion and transfer, confirmation of staff.
10) To prepare memos for issue to staff remaining absent, deal with cases
for extension of leaves etc. To frame charge sheets / show cause notices
as per directives of superior officers.
11) To take action for implementation of punishments, put up papers when
appeal is preferred against the punishments.
12) To initiate action for filing the permanent posts in grade P1/P2 to P1/T5
such as obtaining option of the senior eligible employees in the lower
grade, issuing notice inviting application from internal candidates,
intimation for panel meetings, calling the candidates for trade test and
interview etc. in accordance with procedure prescribed in `Recruitment
and Promotion Rules'.
13) To deal with cases pertaining to staff members availing of benefits under
SR 4-4-10.
14) To issue identification notes, clothing requisitions and grain requisitions,
certificates regarding income and service certificates to ex-employees. To
prepare engagement forms, notices, intimation slips, to Time Keeping
Department and service termination slips.
15) To put up temporary staff sanction forms with proper justification as per
guidance of senior officers.
- 3 -
16) To prepare bill vouchers, initiate correspondence regarding procurement
of bills and initiate advice for adjustments (JE).

17) To report cases of thefts when detected.
1432
18) To bring immediately to the notice of superiors any difficulties /
problems/ unusual incidents when observed.
19) To attend to any other works of similar nature assigned by superior
officers from time to time and not expressly stated above.

Sr.No.35
SENIOR ESTATE INSPECTOR Gr.P3/GVII &
ESTATE INSPECTORS Gr.A/GV
They will work under direct supervision of Asst. Estate Officer II and
authorized to check / inspect different staff quarters to detect unauthorized
occupants, subletting, etc. He will also prepare checking reports of 23
colonies and required to deliver urgent letters to the allottees and
shopkeepers. He will assist the Asst. Office Supdt (Estate) II in taking forcible
possession of Staff Quarters and Shops. They will have to maintain record of
each and every tenement.
1433

Sr.No.36
ASSISTANT ELECTRICAL FOREMAN – Grade P1/T6
1434
He shall be directly responsible to the Electrical Foreman, Junior Engineer and
Deputy Engineer as the case may be and his duties and responsibilities are as follows :
1) To allocate, supervise and control the work of electrician, Wireman,
Asstt. Wireman and Nawghanies for works carried out departmentally.
2) To inspect the site before commencement of work and get the work done
with good workmanship as per specification and in specified time.
3) To attend to repairs and maintenance of electrical installations and lifts
including supervising contract works and arranging for transport of men
and materials for departmental work.
4) To look after the work of installing electrical equipments, wiring etc.
carried out both departmentally and by contract.
5) To issue test report in the capacity of licensed electrical supervisor for
the electrical installations carried out departmentally.
6) To supervise the contract work, inspect and report defects in
electrification, rewiring maintenance of lifts, cleaning of electrical fittings
etc.
7) To prepare estimates with sketches for minor R & M works.
- 2 -

1435
8) To maintain and control the attendance of staff, recommend leave of
staff working under him and allocate labour and material in Job Sheets
and submit the same regularly, every week, issue material dispatch
notes and credit notes.
9) To maintain the record of pit light fittings.
10) To maintain the water pumps in his jurisdiction including, maintaining
the register.
11) To prepare rate analysis for extra items and excess / saving statements,
check and control the expenditure to keep it within sanctioned amount.
12) To record measurements of contract work, keep accounts of issue of
materials to the contractor, daily progress of the work, prepare bills and
deal with all matters and things pertaining to the contractor and to notify
commencement and completion dates pertaining to contract works under
the guidance of superiors.
13) To maintain site record such as material at site accounts book, daily
progress and inspection report, daily labour report.
14) To indent electrical materials as per job requirements and credit surplus,
serviceable and unserviceable materials to Stores Department including
arranging transport of materials.
15) To maintain accounts of materials obtained from Auxiliary Stores and
used on various jobs including maintaining daily consumption register.
16) To cash purchase electrical materials required urgently which are not
available from Stores Department.
- 3-

1436
17) To assess annual requirements of electrical materials for the purpose of
annual contract based on past consumption.
18) To inspect the electrical materials at parent stores and certify them for
acceptance of otherwise in accordance with the specifications.
19) To maintain records of tools, equipments etc. handled by the staff under
him and to put up proposals for additional tools, equipments required by
the department.
20) To indicate and prepare proposal for obtaining approval of the
appropriate authority for disposal of obsolete and scrap water pumps,
fans, dead stock, furniture etc and arrange to transport them to disposal
yard subsequently.
21) To put up reports and drafts, in respect of the works entrusted to him for
control and supervision.
22) To take up the matter with Commercial Dept., Reliance Energy Ltd.,
MSEB in connection with new connections, shifting of installations and
fittings etc. with sketches.
23) To scrutinise and certify bills for consumption of electricity and make
arrangement for payment.
24) To scrutinise and certify bills, fees of Electrical Inspector of Government.
25) To attend Court matters and to assist the Retainer Advocate in cases
whenever required.
26) To inspect the site and submit reports including estimate of cost in cases
of damages due to accidents.

- 4 -
27) To report the cases of theft and of special nature when detected.
1437
28) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during the working period and to keep
them posted about day to day working.
29) Any other work that may be assigned by the superior officers from time
to time.

WELDER Gr. P1/T5
Sr.No.37
1438
He shall be responsible to the Junior Engineer/Oversee. He duties and
responsibilities are as follow:-
1) To attend to various types of welding/brazing work by electric Arc or gas
as per direction of Superiors.
2) To attend various types of welding work for fabrication of steel frames
and m s water tanks etc.
3) To do profile cutting of metal plates, m.s.sections, etc. of various size and
shapes.
4) To help fitters/nawghanies in erecting tanks in position.
5) To be conversant with the knowledge of welding plants, different types
of electrodes as per nature of work, safety precautions & first aid
method, gas cylinders, regulator valves, welding and cutting blow pipes
etc.

Sr.No.38
ELECTRICIAN (GRADE P1/T4-T5)
1439
He shall be directly responsible to Electrical Foreman/ Assistant
Electrical Foreman and his duties and responsibilities are as follows:
1) To assist the Assistant Electrical Foreman/Foreman/ Overseer.
2) To carry out electrical wiring for lighting and power equipment on
battens and in conduits, cables, overhead yard light networks including
High Masts.
3) To look after upkeep and maintenance of electrical installations of the
Undertaking so as to avoid accidents and breakdown and to ensure
uninterrupted electric supply High Masts & including, that of pumps &
Lifts & UPS.
4) To replace fused bulbs, fused tube lights, defective fittings, defective,
faulty, dilapidated and damaged wiring, repairing and replacing
electrical appliances such as fans and other fittings, repairing and
replacing switches, motor starters etc.
5) To fix new/replace fused/scrap tube lights, bulbs, fans, pit light fittings,
water pumps etc. including day-to-day maintenance and repairs.
6) To attend to all types of electrical Repairs & Maintenance works
including (a) Shock message, (b) Rewiring, (c) Pump failure, (d) Supply
failure of electrical installation. (e) UPS, (f) 24 volts system, (g) High
Masts.
7) To test, locate and repair faults in various types of wiring circuits,
including those in electric lifts, UPS, 240 volts system and to test
electrical installations.
- 2 -

1440
8) Checking and replacing electrical equipments, cleaning of the electrical
fixtures and fittings and such other miscellaneous works.
9) To be conversant with different electrical measuring instruments viz.
Voltmeter, Ammeter, Megar etc. and also safety measure.
10) To operate water pumps at Depot, Quarters, Office Premises etc. and
carry out routine maintenance.
11) To read, interpret and draw simple diagrams pertaining to his trade.
12) To have working knowledge of electrical cables and fuses, their sizes,
capacity and must be able to use soldering iron with skill and be
conversant with safety precautions to be observed in the course of his
work.
13) To supervise the work of Assistant Wireman, Nawghany etc.
14) To assist in supervising contract works.
15) To inspect electrical materials.

Sr.No.39
FITTER (Grade - P1/T4-T5)
1441
He shall be directly responsible to the Junior Engineer/Overseer and his duties and
responsibilities are as follow:-
1) To fabricate various types of frames, clamps & other accessories
comprising of plain sheets, m s plates, angles, flats for fixing, erecting
and removal of structures as per drawing and instruction.
2) To fix, repair & maintain water supply & plumbing services with various
types of accessories by cutting, drilling fastening, punching, threading
etc.
3) To repair and maintain rolling shutters, collapsible gates, m s doors and
to fabricate m s fencing.
4) To erect scaffolding necessary for Fitters' Jobs.
5) Must know method of lead connection involving joints of lead pipe of
sink, wash basin, flushing tanks etc.
6) To install water pumps on base plate.
7) To repair maintain & operate water pumps.
8) To be conversant with knowledge of water pump operation and water
supply positions including repairs and maintenance.
9) To lay water pipe lines, drainage lines, downtake pipe and to attend
other plumbing & sanitary items including cutting, drilling, fastening,
threading, punching etc.
- 2 -

1442
10) To install, maintain & repair flushing tanks,rolling shutters, collapsible
gates, m.s. doors, wash basins, W C pans and all sanitary fittings, to
remove chokes etc. and fabricate fencing.
11) To fabricate and fix various types of frames, clamps, and other
accessories in connection with R C C, plumbing sanitary, electrical
works.
12) To cut G I pipes, plain sheets, m s plates, angles, flats of required
dimensions and shapes, for fabricating, fixing erecting or removal of
structures.
13) To fabricate steel reinforcement including cutting, bending, tying & fixing
in position.
14) To be conversant with knowledge of drawing showing details of
plumbing arrangement of the buildings, method of lead connection
involving joints of drain pipes of sinks wash basins, flushing tanks etc.

Sr.No.40
CARPENTER (Grade P1/T4)
1443
He shall be directly responsible to the Jr.Engineer/ Overseer and his
duties and responsibilities are as follows:
1) To fabricate/repair windows, doors, louvers, partitions, staircase etc.
and repair office furniture such as cupboards, chairs, tables, palmets,
switchboards, etc.
2) Erect shuttering and centering for R.C.C. slabs, beams, columns and
levelling wherever required.
3) To fix night latches, cupboard locks, drawer locks, mortice locks and
other fittings and fixtures, fixing laminated sheets.
4) To cut and fit glass as per job requirement.
5) To cut and fix weldmesh jallies on partitions etc.
6) To fabricate and fix in position shelves, wooden/glazed partition work,
facia boards, road indicators.
7) To fabricate and fix A C/bamboo matting weather sheds, various types
of frames.
8) To fix new or replace old A.C. or CGI sheets in roofing and walling and
sky lights.
9) To fabricate and fix trellis, fencing.
10) To erect scaffolding.
11) To provide tarfelt over chowkies, relief shelters, etc. for water proofing
purpose.
12) To be conversant with the knowledge of drawings in connection
with his work.

Sr.No.41
MASON (Grade P1/T-4)
1444
He shall be directly responsible to Junior Engineer/ Overseer and his
duties and responsibilities are as follows:
1) To construct walls, floors and ceilings of various types, foundation for
various types of machinery, dampproof course, renew various types of
plaster, pointing etc.
2) To carry out repairs to plaster, walls, ceilings, floors, pointing work etc.
3) To fix and lay tiles in dado/skirting and on floors and stair cases.
4) To construct/ repair drainage and waste water lines and man-
holes/inspection pits.
5) To reinstate excavated pavements.
6) To attend leakages from roof ceilings, bath-rooms, w.cs, downtake pipes
etc.
7) To fix and repair w.c. pans.
8) To fix in position doors, windows, m.s.grills, gates etc.
9) To erect Bus Queue Shelters, relief shelters and other road side
structure.
10) To be conversant with various types of proportions of concreting and
mortar mixes.

Sr.No.42
SENIOR PAINTER (Grade - P-1/T-4)
1445
He shall be responsible to the Junior Engineer/Overseer and his duties
and responsibilities are as follows:-
1) To carry out all types of white/colour lime washing after cleaning the
surface.
2) To carry out all types of oil bound distempering, oil painting, enamel
paintings, applying plastic or acrylic emulsion paints, waterproof cement
paint, etc. Painting shall include preparation of putty, paints,
while/colour wash and the surface for painting.
3) To erect scaffolding required for any heights.
4) To attend waterproofing work i.e. tarfelt waterproofing treatment with
mastic asphalts and other various types of waterproofing materials.
5) To clean and prepare the surface and paint boards, posters, etc.
6) To paint on ticket boxes, notice boards, etc. letters and decorative letter
writing works of various sizes with oil/water paints and on any height
on scaffolding.
7) To cut stencil of letter and reproduce letter writing work and numbers on
any size in Marathi, Hindi and English.
8) Must be able to form by freehand monograms or set of letters interwoven
in one design.
9) Must be able to enlarge simple drawings and sketches to the dimensions
specified and finish them in an artistic manner.
10) To have knowledge of cleaning old painted surfaces by blow
lamps/scrapping/using paint removers.

Sr.No.43
MISTRY (BUS ROUTES) (Grade P1/T4)
1446
He shall be responsible to the Overseer/ Junior Engineer/
Dy.Engineer. His duties and responsibilities are as follows:
1) To allocate day to day duties to the staff posted on his vehicle and
supervise their work.
2) To contact the Traffic Control and the concerned Traffic Divisional heads
to receive the messages regarding Bus Routes, Line Notices and the
instructions from AE(S & S)/DyE(SH)
3) To prepare the programme to carry out the work as per the messages
from the Traffic Control and concerned Traffic Divisional Heads.
4) To guide and instruct the M.V. Driver to drive the vehicle as per the
programme.
5) To record the timings of arrival, departure, destinations, kilage of the
vehicles used on the trip book at every destination.
6) To carry out cleaning of Bus Queue Shelters, Painting of bus special
poles, defaced route letters in the area as directed.
7) To assist the Municipal Staff for carrying out the work of Tree Trimming
as directed.
- 2 -

1447
8) To carry out all the Bus Route work pertaining to new bus routes,
diversion or cancellation of bus routes such as to provide new/shift
existing bus stops, cancellation of the Bus Queue Shelters, writing route
letters and names on Bus stops sign boards, bus queue shelters and
stage boards.
9) To display the notice boards.
10) To carry out the work of Painter Jr./Fitter in their absence if he is
promoted from that cadre.
11) To submit Daily Reports regarding attendance of the staff and the work
done.
12) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents during working period and keep
them posted about day to day working.
13) To report the cases of thefts and of special nature when detected.
14) To attend any other work that may be assigned by the superiors from
time to time.

Sr.No.44
PAINTER (JUNIOR) Grade - P-1/T-3
1448
He shall be responsible to the Junior Engineer/Overseer and his duties
and responsibilities are as follows:-
1) To carry out all types of white/colour lime washing after cleaning the
surface.
2) To carry out all types of oil bound distempering, oil painting, enamel
paintings, applying plastic or acrylic emulsion paints, waterproof cement
paint, etc. Painting shall include preparation of putty, paints,
while/colour wash and the surface for painting.
3) To erect scaffolding required for any heights.
4) To attend waterproofing work i.e. tarfelt waterproofing treatment with
mastic asphalts and other various types of waterproofing materials.
5) To clean and prepare the surface and paint boards, posters, etc.
6) To paint on ticket boxes, notice boards, etc. letters and decorative letter
writing works of various sizes with oil/water paints and on any height
on scaffolding.
7) To cut stencil of letter and reproduce letter writing work and numbers on
any size in Marathi, Hindi and English.
8) Must be able to form by freehand monograms or set of letters interwoven
in one design.
9) Must be able to enlarge simple drawings and sketches to the dimensions
specified and finish them in an artistic manner.
10) To have knowledge of cleaning old painted surfaces by blow lamps /
scrapping / using paint removers.

Sr.No.45
POLISHER (Grade - P1/T3)
1449
He shall be responsible to the Junior Engineer and Overseer and his
duties & responsibilities are as follows:-
1) To carry out polishing of timber furniture/partitions, floors, etc. and
allied works.
2) To carry out varnishing of timber furniture/partitions, floors, etc. and
allied works.
3) To know methods of cleaning surface by sand paper/scrapping,
including preparing surface for polishing, lacquer wood finish.
4) To have good knowledge of ingredients of polish and their quantity
required to make up french polish.

Sr.No.46
ASSISTANT WIREMAN (GRADE P1/T3)
1450
He shall be directly responsible to the Electrical Foreman/Assistant
Electrical Foreman/Overseer and his duties and responsibilities are as follows:
1) To carry out electrical wiring in conduit and on batton in Buildings and
Depots.
2) To test, locate and repair faults in the circuit wirings.
3) To operate the water pumps at Depots and Quarters, Office premises
and carry out routine maintenance.
4) To fix new and replacing fused lamps, tubes, fans etc. and able to use
soldering iron.
5) To assist the Electrician/Wireman in various works and using various
electrical measuring instruments, detecting faults in the electrical
appliances and electric installations.
6) To read simple wiring diagrams, to have fair working knowledge of
cables, fuses, electric motors for water pumps and such other
installations.
7) To be conversant with safety precautions to be observed in course of his
work, method of resuscitation in case of electric shocks etc. and rules
and regulations pertaining to his trade.

Sr.No.47
ASSISTANT CARPENTER Grade -P1/T3
1451
He shall be responsible to the Junior Engineer /Overseer and his duties
and responsibilities are as follows:-
1) To assist the carpenter in carrying out various types of carpentry jobs,
including providing fencing, fixing/replacing CGI/AC sheets roofing, roof
gutters and ancillary roof work, walling and all sorts of fencing.
2) To attend independently minor repairs to furnitures, weather shades,
T.W. Partitions, doors, windows, louvers, shelves, false ceiling works,
chowkies, facia boards, road indicators of chowkies, relief shelters, cash
centres, etc.
3) To attend monsoon protection works.
4) To fabricate, fix, repair A C /bamboo matting weather shades.
5) To erect scaffolding and to work thereupon to have working knowledge
of centering for slab, beams and columns.
6) To provide tarfelt waterproofing for all types of structures.

Sr.No.48
ASSISTANT FITTER (Grade - P1/T3)
1452
He shall be directly responsible to the Junior Engineer / Overseer and
his duties and responsibilities are as follows:
1) To carry out repairs to rolling shutters, flushing tanks and other
sanitary fittings by cutting, drilling etc.
2) To fit wash basin, geysers, water pumps, flushing tanks and other
plumbing work.
3) To carry out external and internal threading of G.I. pipes and operate
water pumps, minor repairs to pumps etc.
4) To carry out routine maintenance and minor repairs to tops, flushing
tanks and other minor pipe fittings including removing chokes.
5) To fabricate various types of frames, clamps and other accessories in
consultation with fitter.
6) To assist the Fitter in various works.
7) To cut G.I. pipes, plain sheets, m.s. plates, angles, flats of required
dimensions and shapes for fabricating, fixing erecting or removal of
structures.
8) To erect scaffolding necessary for Fitter's job.
9) To fabricate steel reinforcement including cutting, bending, typing and
fixing in position.
Sr.No.49
MUCCADAM (Grade - P1/T2)

1453
He shall be directly responsible to the Junior Engineer / Overseer and
his duties and responsibilities shall be :
1) To supervise the work of nawghanies.
2) To control and supervise the work of transport of materials, prepare
dispatch notes and keep records.
3) To deal with all matters and things pertaining to procurement of building
materials and hardware from parent Stores as directed by the Superiors.
4) Must be able to read and write Marathi and read English letters and
numericals.
5) Must know the handling i.e. loading and unloading of materials,
counting of materials as per requisitions/ credit notes / gate passes.

Sr.No.50
NAWGHANY (Grade - P1/T1)
1454
He shall be directly responsible to the Junior Engineer/ overseer /Tradesman and
his duties and responsibilities are as follows :
1) To assist tradesmen and Asst. Tradesmen in transporting tools,
equipments and materials.
2) To carry out the activities, either independently or under the supervision
of muccadam or tradesmen connected with
a) Excavation
b) Breaking cement concrete, demolition,
c) Bricks masonry.
d) Stone masonry.
d-1) Preparing and spreading concrete, mortar, premix asphalt
concrete.
e) Transporting materials inclusive of loading and unloading.
f) Cleaning the drains.
g) Removing the debris.
h) Shifting of office furniture.
i) Dewatering of the pits.
j) Erecting scaffoldings.
k) Cleaning of roof gutters etc.
l) Operating water pumps.
m) Watering trees.
n) Sweeping the floor and dusting the furniture.
o) Rubble soling, metaling.
p) Rolling and ramming the surfaces of concrete, asphalt etc.

CLERK TYPIST, Gr. P3/GV
Sr.No.51
(Applicable to AGM(C)'s Drawing Office, Building Department
and Substation Construction Dept.)
1455
He shall be responsible to the Office Assistant / Office Supdt. /
Asst.Engineer / Superintendent / Executive Engineer and other senior officers
as the case may be and his duties and responsibilities are as follows:
1) To type outgoing letters, DO letters, internal notes, estimates, statements,
structural calculations etc.
2) To type agreements, minutes of meetings and draft Committee notes.
3) To take type copies of notes, letters, statements and other documents when
required.
4) To cut stencils for tenders, minutes, circulars, etc including corrections when
necessary.
5) To type Inventory sheets of lands, buildings and additions and alterations to
Buildings.
6) To assist the superiors and to attend any other work including typing work as
instructed.
7) To maintain register of serial numbers and diary of daily output if instructed.
8) To carry out clerical duties when required.
9) To bring immediately to the notice of superiors any difficulties problems
unusual incidents and to keep them posted about day to day working.
10) To report cases of thefts and incidents of extraordinary nature when detected.
Sr.No.52
CLERK-CUM-TYPIST - ESTATE – Gr.A/GV
He will carry out the following duties:-

1456
a) Preparing the Nil recovery Advices and Recovery Advices of the
separated/superannuated employees. He will also prepare the
termination letters, show-cause notices, make necessary entries in the
Registers and submit timely reports in such types of cases.
b) Preparing the letters of `Hearings' and forwarding them in time to the
concerned employees, booking the Eviction Cases (Dates) in consultation with
Asst.Office Supdt.(Estate) and Office Supdt.(Estate).
c) Preparing the draft Eviction Orders as given by and its covering note, getting
it type, compared for any typographical errors and submitting it to Asst.Office
Supdt(Estate)/Office Supdt.(Estate) for their signatures. Subsequently, he is
also required to ensure that it is dispatched to the concerned employee in
time.
d) Preparing the final bills and supplementary bills of the separated/
superannuated employees and follow-up of same.
e) Processing the initial deposit and security deposit bills received from
Audit/OAOB Department, making necessary entries in the Register and
Subsequent follow-up.
f) Preparing O.B.Memos and maintaining record in the respective Register
and filing the same carefully in the respective files.
g) Preparing recovery advices, condolence letters, optional letters,
permission letters, P F letters for nominees etc. and timely submission of
the same.
- 2 -
h) Dealing with the assisting Asst.Office Supdt(Estate)/ Office Supdt(Estate) in
Breach of Occupancy Rules Cases, Show Cause Notices, Hearing Notices,
comparing the various orders passed by the Senior Welfare Officers for any
typographical errors and other such allied works of the Allotment Section.
i) Handing the H.R.A. Cases and all correspondences in this respect.

1457
j) Making necessary entries in the `Master Staff Quarters Registers' in respect of
the promoted employees or change of designation, department, etc and
ensuring that the `Master Staff Quarters Register' is kept updated.
He will be personally responsible for the files, box files and Registers mentioned against his name
in the Annexure and ensure that they are maintained in correct and updated manner. He will also be
required to assist Asst.Office Supdt.(Estate) on the dates of Allotments and carry out any duties
assigned to him in the exigencies of the work from time to time.

Sr.No.53
ESTATE INSPECTORS- Gr.A/GV
1458
They will work under direct supervision of Asst. Estate Officer II and
authorized to check / inspect different staff quarters to detect unauthorized
occupants, subletting, etc. He will also prepare checking reports of 23 colonies
and required to deliver urgent letters to the allottees and shopkeepers. He will
assist the Asst. Office Supdt (Estate) II in taking forcible possession of Staff
Quarters and Shops. They will have to maintain record of each and every
tenement.

Sr.No.54
STENOGRAPHERS (Gr.P3/GV)
(Applicable AGM(C)'s Drawing Office, Building Dept.,
and Substation Construction Department)
1459
He shall be responsible to the Office Asst/ Office Supdt/ Asst. Engineer/
Superintendent/ Executive Engineer and other senior officers as the case may
be and his duties and responsibilities are as follows:
1) To take down dictations as directed.
2) To transcribe the dictations either as drafts or fair notes.
3) To type letters, DO letters, draft letters to Committee, internal notes,
notes of confidential nature, statements, structural calculations, etc.
4) To cut stencils of minutes, circulars and documents, tenders, including
correction of stencils when necessary.
5) To take typed copies of documents, confidential notes, letters, minutes,
etc.
6) To carry out other typing work as instructed.
7) To maintain register of serial numbers and diary of daily output as
instructed.
8) To report cases of thefts and incidents of extra-ordinary nature when
detected.
9) To bring immediately to the notice of superiors any difficulties /
problems/ unusual incidents and keep them posted about day to day
working.
10) To assist superiors and carry out other duties that may be assigned by
the superiors from time to time.

Sr.No.55
SHOP RECORDER - A/G-V
(Drawing Office and Building Department)
1460
1) To take attendance of the Employees and to take entries in their S.R.
Files.
2) To collect water bills from various wards of MCGM and take all possible
efforts for making payments within the stipulated period.
3) To Collect Electricity bills from the Reliance Energy Ltd., M.S.E.B &
prepare bill vouchers for payments and keep records of payments.
4) To prepare Lorry Programme for Transportation of material within
Building Departments and to prepare M.D. Note, for materials which is
dispatch from Zonal Office.
5) To collect material required for Building Department from Material
Management Gen. Store and Kussara after preparing Material requisition
and take record on Bin Card.
6) To keep record of water meter, Contractor's sample material and tools
issued to the employee. To credit tools which are beyond repairs and
scrap material to scrap yard after preparing Credit Note. To prepare Job
Sheets of Daily works, Grain Requisition etc.
7) To prepare meal allowance statements and extra working hours.
Statement (O.T.).
8) To keep record of Leave Forms, LTA/Encashment Forms of
Scheduled/Non-Scheduled employees. To make entry of annual
increment in the S.R.File of employees and forward send increment sheet
to respective Time Keeping Department.
- 2 -

1461
9) Filing works of various papers, distribution of stationery material to
administrative staff. To prepare and issue Service Certificate and
Income Certificate to the employees.
10) To collect uniform clothes and distribute the same to the employees and
maintain record of concerned employees. To take action for payment of
stitching and washing allowance.
11) To prepare sanction forms for purchase of Departmental material.
12) To arrange for cash purchase of tools and materials for Departmental
use and keep record of them.
13) To maintain a register showing the inward and outward movement of
papers.
14) To take entries of complaints of Officers & Staff Quarters and forward
them for proper action.
15) Follow up with the water suppliers for supplying water by tankers to the
Bus Depots of the Zones and noting of the same.
16) Translation into Marathi.
17) To keep records of various civil works, contract work orders, to prepare
list of Black listing contractor, to keep record of civil works which are
carried out by obtaining quotations.
18) To prepare refund advice of Earnest Money Deposit, Security Deposit,
Retention Money Deposit and Permanent Earnest Money Deposit.
19) To submit report to Senior Officers in respect of Extra item, sanction
letters received from various Departments. Bi-monthly Progress Report of
contract works. Tri-monthly report of payments made to Contractors,
Closing of accounts.
- 3 -

1462
20) To take entries on respective Bin Cards of material which is ordered by
different sections of Building Department and materials supplied to
these section.
21) To forward statement of shift duty and weekly offs of non-scheduled
staff who performs Pump Duty for water supply to the Depots under the
jurisdiction.
22) Prepare Work Orders for repairs and maintenance of Civil & Electrical
jobs.
23) Filing of Departmental papers in concern files.
24) To help Technical staff/Engineers to obtain various permissions from
MCGM's Divisional Office.
25) To maintain Tax Register and record payment of tax made from time to
time.
26) To record the day to day use of Undertaking's vehicles for official use
with reason.
27) To send civil works progress report to the AGM(C)'s Drawing Office and
to prepare O.B. Memo for recovery of damages of Staff Quarters.
28) To maintain register and record allotment/ vacated of Officers/ Staff
Quarters in the register.
29) To attend to any other work that may be assigned by the Superior
Officers from time to time.
Sr.No.56
SHOP RECORDER - Gr. A/GV
(Estate)

1463
They will be working under Office Supdt.(Estate)/Asst.Office
Supdt(Estate) and will deal with the matters pertaining to the Allotment Section
and maintain supervision and control over the cycle of allotment and waiting
list of staff quarters. He will be personally and specifically responsible to
handle and to initiate all the proposals, obtain necessary approval, sanction of
Management, take necessary action for implementation, follow-up and report in
the matter pertaining to:-
1) Allotment - i.e. assisting AOS Est(1) to chalk out the allotment
programme, implementation of the allotment programmes, monitoring the
allotment procedures, ensuring timely preparation of
agreements/advices, display of allotment list (i.e. Vacant tenement list
and employees called for a allotment list), etc.
2) Vacation of tenements - i.e., ensuring the tenements are vacated in time,
maintaining the record of each vacated tenements in the respective
registers, receipts of `O.K.' Certificates from the Building Department,
follow-up with the Zonal Welfare personnel in this respect, assisting OS
Est/AOS Est in the matter of `Eviction Cases or forcible possession of
any tenements, etc.
3) Electricity Bill Cases - i.e. ensuring each vacation advice received from
the zones are accompanied by upto date paid electricity bills, follow-up
of the disputed or problematic or defaulters cases/claims and submitting
timely report to OS Est/AOS Est in this respect for further needful action.
- 2 -
4) Assisting AO Est in following up the cases of Administrative Orders Nos,.
124, 146 and 160 and all out of turn allotment cases/special cases or
cases of allotments on medical grounds, transfer of tenements, etc.

1464
5) Ensuring upto date enteries in the various Registers of the Allotment
Section, preparations of various monthly statements/charts and
allotment positions and maintaining the Miscellaneous Bills of Staff
Quarters Registers and carrying out all allied work in this respect.
6) Reporting of Joint inspection and Bi-monthly meetings that are held in
the staff quarters, fixing up the tentative programmes of the above
meetings, maintenance of the files and Registers of these meetings in an
updated manner.
7) Cleaning Contracts - i.e. follow up of the work pertaining to the Cleaning
Contracts, such as execution of Agreement, preparation of bills and
making enteries in Registers etc.
8) To control and assign the duties of Clerk / Shop-Recorders in his
section, supervising their attendance and scrutinising their leave
applications, assisting OS Est/AOS Est in routine enquiries, ensuring
timely filing of all the relevant documents, correspondence in correct files
in such a manner that it is a manner that is easily and readily available.
They will be personally responsible for all the files, box-files and
Registers mentioned against his name in the Annexure and ensure that they
are maintained in correct and updated manner. He will also be required to
assist AOS Est on the date of allotment and carry out any duties assigned to
him in the exigencies of the work from time to time.
- 3 -
9) To receive the vacation advices from the zones, make necessary enteries
in the Register and to ensure that it is filed in the individual tenements
files.
10) To regularly follow-up and ensure that the `O.K.' certificates in respect of the
vacant tenements are received within the stipulated time and if it is not
received to bring the matter to the notice of OA Estate/AOS Estate.

1465
11) To prepare the allotment programme in consultation with OS Estate/AOS
Estate and to obtain the approval of C.W.O.
12) To prepare the list of employees to be called for allotment from the
waiting list as per the laid down procedures.
To prepare the list of available tenements for the purpose of allotment
and submit the same to OS Estate and AOS Estate well in advance and
to also arrange to display in the notice board.
13) To prepare the call letters for allotment, ensure its despatch and
carefully file the acknowledgements.
14) To prepare the agreements of the alloted tenements and to help Clerk on
the allotment dates.
15) To prepare the annual transfer waiting list, colonywise, i.e. transfer in
the same colony or colony to colony transfer and its implementation.
16) To process the papers of transfer on medical grounds and keep constant
follow-up of such cases.
17) Maintain all the requisite Registers in an updated manner and file all the
notes, correspondences, etc. in respect of the work mentioned above in
correct files.
- 4 -
18) To file `O.K.' tenements checking forms received from the Zonal Offices in
the respective tenements files.
They will be personally responsible for all the files, box files and Registers mentioned against his
name in the Annexure and ensure that they are maintained in correct and updated manner. He will
also be required to assist OA(II)/WO(G) on the dates of allotment and carry out any duties assigned to
him in the exigencies of the work from time to time.
They will carry out the following duties:-

1466
19) To issue notes for the payment of Security Deposit i.e. Rs.1000/- of the
Staff Quarters as well as Agreement forms at the time of regular
allotments and also during the allotments on our of turn basis, reserved
quotas for emergency duties, medical grounds and other special cases of
Administrative Order Nos. 124, 146, 160 and 233 (i.e. Expiry cases,
Invalidation cases, etc.).
20) Preparation of Agreement in respect of the above referred allotments.
21) Preparation of Agreement in respect of allotments by way of transfer on
medical grounds and annual transfer.
22) Preparation of allotment advices, entry in allotment Register, getting the
allotment advices typed, comparing the same for any typographical
errors and releasing of the same after obtaining the signatures of Office
Supdt.(Estate)/Asst. Office Supdt.(Estate) for the purpose of deduction of
HRA and rent of the allottee employees.
- 5 -
23) Preparing the family particular forms in respect of the new allottee and
arranging to forward one copy of the same to the respective Zonal
Welfare Office for their records and ready references.
24) Entering the allotment particulars in the Staff Quarters Register and
preparation of files in cases of new allotments and arrange to file the
compilations in the respective tenements files.
25) Transfer of records from one file to another file in case of allotment by
way of annual transfer and on medical grounds.
26) Preparation of transfer advices, entry in Advice Register, get it typed,
compared and release the same after obtaining the signature of the

1467
Office Superintendent (Estate). To make necessary enteries in the
Transfer Advice Register and arrange to transfer the records in staff
quarters files.
27) Preparation of vacation advices, get it typed, compared and released,
enter the same in Vacation Advice Register and the staff quarters
Register. Preparation of compilation of vacated tenements and arranges
in folders monthwise. Correspondence with the zonal Welfare
personnel/OAOB/concerned employees in respect of the matters
pertaining to deduction of rent, refund of initial deposit and security
deposit.
28) Preparation of refund of Initial Deposit of the employees who: i) apply for
staff quarters but subsequently are not interested,(ii) applied for staff
quarters and subsequently held not eligible. He will also make the
necessary enteries in the Advice Register, get the advices typed,
compared and release it. The Bill particulars will be duly entered in the
Refund Register.
- 6 -
29) Preparation of forfeiture of Inital Deposit, Advice of employees who are
called for allotment of staff quarters and remain absent, employees who
selects tenements in staff quarters but does not turn up for signing the
Agreement, etc. He will prepare the advices in respect of the above
work, get it typed, compared and releases it after obtaining the signature
of Asst.Supdt.(Estate) /Office Supdt.(Estate).
They will be personally responsible for all the files, box files and
Registers mentioned against his name in the Annexure and ensure that they
are maintained in correct and undated manner. They will also be required to
assist Asst. Office Supdt.(Estate)/Office Supdt.(Estate) on the exigencies of the
work from time to time.

Sr.No.57
PRINTER Gr. P3/GIV
(Applicable to Drawing Office & Substation Construction Department)
1) To take out prints from original drawing on Ammonia Printing Machine.
1468
2) To keep these prints in Ammonia box for exposing purpose and to take
out the same after satisfactory development of it is over.
3) To cut these prints along border line with the help of cutter.
4) To maintain day-to-day record of prints taken out.
5) To replace Ammonia liquid placed in the tray of Developing Box and
when required.

Sr.No.58
RECORD KEEPER Gr.P3/GVI
1469
He shall be responsible to the Senior Draughtsman / Chief Draughtsman / Deputy
Engineer / Assistant Engineer and other senior officers as the case may be and his duties
are as follows :-
1) To maintain up-to-date record of all drawings and sketches prepared in
the Civil Engineer Drawing Office, including maintaining of registers of
files.
2) To ensure that drawings are properly preserved and maintained,
including carryout pesting or sticking of torn drawings.
3) To store all drawings subject wise in storage drawers as per serial
number and in proper order.
4) To remove the appropriate drawing from the storage drawers and hand
them over to the concerned officers or staff as directed and later
replacing them in their proper places.
5) To attend to any other work of similar nature that may be assigned by
superiors and not expressly mentioned above.
6) To bring immediately to the notice of superiors, any difficulty / problem
unusual incidents if observed.
7) To report the cases of thefts and incidents of extraordinary nature when
.
detected

JAMADAR, Gr, P3/GII
Sr.No.59
1470
He shall be responsible to the Supervisor or Senior Draughtsman/Office
Superintendent Chief Draughtsman / Deputy Engineer / Assistant Engineer and other
senior officers as the case may be and his duties are as follows:-
1) To ensure cleanliness by keeping clean the tables, chairs cupboards,
furniture, office equipment, etc. in the department as instructed.
2) To ensure cleanliness by keeping clean the tables and furniture in cabins
of senior officers.
3) To carry papers, drawings and files for delivery to various officers/staff
in the department as instructed.
4) To carry papers, drawings, files registers. etc to various departments
located inside or outside the premises including other depots,
administrative officer, consultants, etc.
5) To collect the files from filling racks, cupboards as instructed and replace
them carefully in their proper place after they are dealt with.
6) To obtain xerox copies from the Secretarial Department or outside as
directed.
7) To oversee the work of office cleaning including re-allocating duties in
case of absentism, etc.
8) To take out copies of stencils on the Cyclostyling machine when directed.
- 2 -
9) To take out prints of drawings on the ammonia printing machine when
directed.

1471
10) To collect, transport and store property items of stationery etc. from the
Stores Department.
11) To attend to the call bells of officers and staff.
12) To regulate entry of visitors to cabins of senior officers.
13) To attend to any other work of similar nature that may be assigned by
superiors and not expressly mentioned above.
14) To bring immediately to the notice of superiors any difficulty / problems
/ unusual incidents if observed.
15) To report cases of thefts and incidents of extraordinary nature when
detected.

Sr.No.60
SEPOY (Grade- P3/GI)
1472
He shall be responsible to the Supervisor or Senior Draughtsman /
Office, Superintendent or Chief Draughtsman / Deputy Engineer / Assistant
Engineer and other senior officers as the case may be and his duties are as
follows:-
1) To ensure cleanliness of the premises by keeping clean the tables,
chairs, cupboards, furnitures, office equipments, etc. in the department
as instructed.
2) To carry papers, drawings and files for delivery to various officers/staff
in the department as instructed.
3) To carry papers, drawings, files, registers, etc to various departments,
located inside or outside the premises including other depots,
administrative officers, etc.
4) To collect the files from filing racks/cupboard as instructed and replace
that carefully in their proper place after they are dealt with.
5) To hand deliver letters addressed to statutory authorities, employees,
consultants, contractors and others when directed.
6) To obtain xerox copies from the Secretarial Dept. or outside as directed.
- 2 -
7) To take out copies of stencils on the cyclostyling machine when directed.

1473
8) To take out prints of drawings on the ammonia printing machine when
directed.
9) To collect, transport and store properly items of stationery, etc. from the
Stores Department.
10) To attend to the call bells of officers and staff.
11) To assist in shifting of records, files or furniture when directed.
12) To attend to any other work of similar nature that may be assigned by
superiors and not expressly mentioned above.
13) To bring immediately to the notice of superiors any difficulty / problems
/ unusual incidents if observed.
14) To report cases of thefts and incidents of extra ordinary nature when
detected.

Sr.No.61
LIFTMAN (Grade – P3 / GI )
His duties and responsibilities are as follows:-
1) To operate lift.
1474
2) To dusts and cleans lift daily and cleans brass parts with Brasso
periodically.
3) In case of break down of lift, works as a peon in the Department.
4) He is responsible to clerk.
5) To follows simple work procedure.
6) He is responsible for operating lifts properly.
7) Comes in contract with employees and customers / visitors of the
Undertaking.
8) Works in the lift in standing position.

Sr.No.62
SENIOR DRAUGHTSMAN (Grade - P4/GIV)
He shall be directly responsible to Chief Draughtsman / Deputy
Engineer / Assistant Engineer and other superior officers as the case may be.
His duties and responsibilities are as follows :
1) To prepare as per specifications / directions and in conformity with Rules and
Bye-Laws framed by Municipal Authorities, Statutory requirement under Factory
Act, Smoke Nuisance and Explosive Act, detailed drawings for various kinds of
structures and additions and alterations and remodelling of existing structures
after visiting sites whenever necessary for obtaining full details and
measurements in consultation with User Department.
2) To prepare detailed layout of water supply and drainage systems for depot /
workshop buildings, staff quarters etc. as per prescribed Bye-Laws.
3) To prepare detailed working drawings of RCC and steel structures.
1475
4) To prepare perspectives ( Isometric views) of buildings and structures
when required, visit sites of proposed buildings etc. to take measurement
and to submit report regarding general conditions of site, obstacles etc..
- 2 -
5) To verify whether drawings and layouts prepared by him are in
accordance with Bye-Laws framed by Municipal and other Statutory
authorities.
6) To obtain signatures on drawings from all concerned officers.
7) To prepare graphs and charts for Administration Reports.
8) To report cases of theft and of special nature when detected.

1476
9) The Senior Draughtsman is required to assist and give guide line to
Junior Draughtsman while preparing drawings.
10) To bring immediately to the notice of superiors any difficulties /
problems / unusual incidents during the working period.
11) To attend other specific works as assigned by superior officers from time
to time.

Sr.No.63
JUNIOR DRAUGHTSMAN Gr.P4/GIII
He shall be directly responsible to Chief Draughtsman / Deputy
Engineer / Assistant Engineer and other superior officers as the case may be.
His duties and responsibilities are as follows :
1 To prepare as per specifications / directions and in conformity with Rules and
Bye-Laws framed by Municipal Authorities, detailed drawings for various kinds of
structures and additions and alterations and remodelling of existing structures
after visiting sites whenever necessary for obtaining full details and
measurements in consultation with User Department.
2 To prepare detailed layout of water supply and drainage systems for depot /
workshop buildings, staff quarters etc. as per prescribed Bye-Laws.
3 To prepare detailed working drawings of RCC and steel structures.
4 To verify whether drawing and layouts prepared by him are in accordance
with Bye-Laws framed by Municipal and other Statutory authorities.
5 To obtain signatures on drawings from all concerned offices.
6 To prepare graphs and charts for Administration Reports.
7 To report cases of theft and of special nature when detected.
1477
8 To attend other specific works as assigned by superior officers from time
to time.

Sr.No.64
TRACER (Grade - P4 / GI )
1478
He shall be responsible to the Draughtsman / Chief Draughtsman / Deputy
Engineer / Assistant Engineer and other superior officers as the case may be. His duties
and responsibilities are as follows:-
1) To trace completion plans of buildings and lands.
2) To do colouring of the prints in accordance with the original drawings
and folding of prints as per approved norms.
3) To prepare drawings for substations and small structures.
4) To prepare tracings, graphs and charts out of furnished data and as per
instructions.
5) To assist Draughtsman in taking measurements on site.
6) To report cases of thefts and of special nature when detected.
7) To bring immediately to the notice of superiors any difficulties /
problems. / unusual incidents during the working period.
8) To attend other specific works assigned by superiors officers from time to
time.

1) To Drive Jeep
Sr.No.65
MOTOR VEHICLE DRIVER Gr.P2/GIII
(Applicable to Estate Section, Building Department
& Substation Department)
2) To Drive Material Lorries.
3) To Drive Tower Wagon.
4) To Drive Tree-Trimming Van.
D:\Sys-5D\Madhura\Estab\Civil Engg Branch Right to Information\Manual-CivilEnggBranch-2005.doc
1479

1) Dispensaries and Treatment:
- I -
DEPAREMENTAL MANUAL - MEDICAL DEPARTMENT
Prior to municipalisation in 1947 the BEST Undertaking had only 2
dispensaries one at Dadar Kingsway and another at Colaba for h'eahl1ent of its
employees. With the expansion of transport services and electricity supply in greater
Mumbai from time to time the following dispensaries were opened and the Undertaking
has till date total 25 fullfledged dispensaries.
1) Colaba
2) Mumbai Central
3) K'way
4) Kurla
5) S'cruz
6) Poisar
7) W orli
8) Marol
9) Deonar
10) Vikhroli
11) Ghatkopar
12) Backbay
13) Goregaon
Prior to 1947
Oct'51
Jan'61
Nov'57
May'59
May'63
Dec'64
Oct'68
Aug'69
June'72
May' 74
Oct' 76
Jan'78
14) Dharavi
15) Bandra
16)Dindoshi
17)Anik
18) Kussara
19) Oshiwara
20)Malwani
21)Magthane
22)Majas
23) Gorai
24) Shivaji Nagar
25) Mulund
Nov'80
Nov'80
April'85
April'88
1988
Jan'90
Jan'91
Aug'92
Aug'95
Jan'96
June'98
March'99
The Undertaking provides all types of treatment to its employees free of cost.
This treatment includes anti hypertension, anti diabetics, anti tuberculosis and for
common diseases like fever, cold, cough, anemia, desentry etc. Vitamin tablets and
injections are also given. Further any special line of treatment prescribed by municipal/
government/ public hospitals is also given. Average, about 4,000 employees attend daily
at all the dispensaries for their a ailments.
1480

2) Diagnostic Centre
- 2 –
A diagnostic center was started in 1952 at Mumbai Central depot where the
following specialists, who are well known and attached to municipal/ government
hospitals attend diagnostic centre visit from Monday to Friday.
A) Pathologist
B) Ophthalmic Surgeon
C) Radiologist
D) General Surgeon
E) Cardiologist
F) General Physician
G) Chest Physician
At this center all types of routine investigations are carried out free of cost
including blood routine examination, serological examination, blood chemistry, sputum,
urine, stool, X-rays, electro cardiogram and eye examination. These investigations are
ordered by doctors from various dispensaries of the Undertaking and specialists.
All the employee patients are being screened for chest infection or diseases. In
order to minimize radiation, MMR camera for X-ray was installed in December 1971.
In chemical pathological laboratory, 2 instruments 1) Erma Cell Counter for estimation
of haemoglobin, total blood counts and 2) digital Spectra Photo meter for blood
chemistry have been installed, These instruments helps to carry out more tests more
accurately in shorter time.
General surgeon, General Physician, Chest Physician, Cardiologist and
Ophthalmic Surgeon examine cases specially referred by the doctors of the
1481

- 3 –
Undertaking. After examination employees requiring treatment medical or surgical and
hospitalization are referred to various hospitals for treatment/investigation and if necessary for
admission.
Employee patients who are away from duties for considerable period due to sickness
and produce medical certificates from hospital or private doctors are referred to diagnostic
centre for necessary investigation after clinical examination to ascertain their fitness to resume
duties. Expert opinion / advise from the specialist are sought, whenever necessary.
3) Medical Examination -
A) Pre employment Medical Examination: All candidates prior to employment are
examined to ascertain their medical/physical fitness. Pre employment medical standards
specially for Bus Driver are very strict, These standards are being followed as per the
recommendations of World health Organizations and London Transport. BEST Undertaking is
pioneer in starting strict medical examination of strict medical in the case of Bus Driver is for
reduction of road accidents and to increase safety to drivers, Undertaking’s vehicle, other
vehicular traffic, pedestrian on the road.
Medical examination includes routine test such as blood Examination, urine, blood
pressure large/small X-ray of chest, eye examination, infections disease of skin, heart etc. are
carried out. Candidate should have good hearing capacity and should be free from hydrocele
hernia etc. If a candidate is suffering from minor disease which is curable within 2/3 months, is
re-examined after necessary treatment. Similarly if surgical condition like hydrocele, hernia etc.
which require to be corrected by operation before employment. The candidate should not have
any deformity at the time of employment.
Each candidate is referred for montoux test and B.C.G. vaccination to safeguard
against tuberculosis.
1482

B) Periodical medical check up of employees - Much importance is given to
drivers' medical fitness. All bus drivers and shunters over the age of 45 years are
examined once a year and over the age of 50 years are examined once in 6 months at our
Diagnostic Centre. During this check up eye examination, X-ray of chest, blood
pressure, Urine, blood routine examination are carried out' if indicated,
electrocardiogram and further special investigations are also carried out.
4) Hospitalisation Scheme : As the Undertaking do not have our own hospital
for the treatment of our employees, the Undertaking under this scheme has reserved
beds for the benefits of its employees in various hospitals for h'eahnent medical/ surgical
condition and for pulmonary tuberculosis as under :
Name of Hospital No. of bed w.e.f
1) Sarvodaya Hospital Ghatkopar 15 21.01.1957
2) Radhibai Wattumal Hospital, Mahim 10 15.01.1965
3) Talegaon Gen. Hospital 25 08.06.1979
Govt. Hospitals.
For any other treatment medical of surgical Patients are referred to M.C.G.M.
All the charges towards bed, medicine, investigation, operation and other
incidental expenses are borne by the Undertaking at the rates prevailing from time to
time.
5) Reimbursement of medical expenses : In the earlier days there was no
provision/ arrangement for reimbursement of medical expenses if an employee was
admitted to any hospital / nursing home in case of emergency outside BEST
Hospitalisation Scheme. Due to non-availability of admission in hospitalization scheme,
since 1972 if an employee is admitted to Municipal/Public/Government
- 4-
1483

- 5 –
Hospitals in Greater Mumbai due to emergency like heart attack, paralysis or sudden
serious diseases, accidents etc., bed charges, cost of medicines during the admission in
the hospital, operation charges and investigation charges or reimbursement to the extent
permissible under the rules on par with charges paid to LTMG Sion Hospital.
In cases of employee suffering from cancer, employees are referred to Tata
Hospital for treatment. Employees taking treatment either as in patients or out patient in
any of the hospital, where there are facilities of treatment of Cancer will be reimbursed
actual expenditure towards bed charges, operation charges, investigation charges, cost of
medicines, Deep X-ray Therapy charges, but not exceeding the prevailing rates in the
general ward of Tata Hospital.
The surgical treatment and treatment requiring hospital for the members of staff
of the Undertaking in respect of 27 diseases. The following provision is made by the
Undertaking.
1) Free medical treatment will be provided in our dispensary.
2) The entire expenses incurred by the members of staff towards medical
treatment / investigation carried out in Municipal / Government Hospitals will be
reimbursed (However, the existing practice to make advance payment to the Municipal /
Government Hospital authorities by the Welfare Department on behalf of the employees
of the Undertaking is continued).
3) The reimbursement expenses incurred by the members of staff towards the
medical treatment / investigation carried out in private hospitals in case of emergency
will be made as per the provision of administrative order subject to maximum amount of
Rs.20,OOOj - per person per cases.
1484

- 6-
4) The reimbursement of expenses incurred by the members of staff towards
purchases of artificial appliances as mentioned in our administrative order will be made
subject to maximum amount of Rs.l0,000/- per person per case. However, ceiling of
Rs.20,000/- as mentioned (at Sr.No.3) above will not apply in case of death of members
of staff and the entire amount of expenditure will be considered for the reimbursement.
The claim for reimbursement should be made by the legal heirs within a period of 2
years from the death of the employee.
5) The reimbursement of expenses incurred by members of staff towards
dental treatment will be made as per the provision of administrative order.
'
6) The claim for reimbursement should be submitted to the C.M.O. or incharge
of Medical Department through their Heads of department, as per our proscribed
proforma within 3 months from the date of resumption of duties / investigation carried
out. The application forms for reimbursement not submitted within stipulated period,
then remark is put on medical card as "Not eligible as time bar". To curtail the
workload of reimbursement cases simultaneously for follow up the Medical
Department have made 2 main zones City Zone and Suburban Zone. The Staff
pertaining to city zones forward their reimbursement bills to city zone Colaba office
and staff members of suburban zones forward their bills to K' way medical zone. The
concerned clerks scrutinize the received bills, check date of admission, discharge,
calculation of amount as per our administrative orders. The said bills are again verified
whether eligible for reimbursement and the case is emergency, genuine etc. Therefore
Dy. CMOs (City / Sub) sanction the amount of reimbursement as per Administrative
Order which is in force. If the bills are regretted by Dy. CMOs (City/Sub) then the
concerned members of staff forward the bills again for reconsideration to Sr. Dy.
C.M.O.
7) Following rules are applicable to the family members of staff in respect of
27 diseases and 4 major diseases viz. heart surgery, kidney transplantation, Cancer, by
1485

pass corronary surgery Family members and members of staff will be entitled for
-7 -
reimbursement of the medical expenses to the extent of Rs.10,000/- per person per case
towards medical treatment for fih1ess carried out in municipal/ government/ private
hospital in case of emergency.
8) Family means spouse, 2 dependent living sons/unmarried daughters and
dependent parents. In the case of married family employees she should declare the
names of her father-in law /mother-in-law and in absence of this her dependent parents
will be eligible for benefits under this medical schemes.
Functions of dispensary at depot level
Whenever member of staff come for check up to our dispensary, the card of
the staff members and prescription slip is prepared by medical attendant. The
concerned employee is examined by the pres eat Doctor. After examination the
doctor prescribes the medicine on the slip as well as on card of the employee patient.
Serious/ emergency cases are referred by Doctors to the nearest government /
municipal hospital. If the concerned employee patient is admitted in the hospital then
after discharge he has to bring medical fitness certificate to our dispensary,
Thereafter our doctor may make him fit for duty or refer him to our Honarary
Specialist at Mumbai Central Investigation Centre. If required Specialist may check
employee patient and make fit if he is found fit to work and necessary entries will be
made in his card.
When employee patients come for check up /treatment, medicines are given
from our dispensary and in case of those medicines prescribed, not on the schedule
Rs.1,000/, medicine should be purchased for the employee patient from imprest cash.
Only in case of bills amounting more than Rs.l,000/-, the employee patient should be
advised to purchase and fill up the reimbursement form and submit to respective
Dy.C.M.O. for reimbursement under Administrative Order. Time limit for
reimbursement in such cases is also 3 months period, if he is working.
The Medical stores at Dadar is contacted on telephone with D.L., with details
regarding requirement of urgent and costly medicine which could be made available to
1486

cash purchase by special arrangement of e.g. Anti Retroviral drugs, Specialist's
- 8 –
prescription, drugs prescription of Municipal/Government hospitals. The register of
imprest cash have following additional columns indicating - 1) Name of medicine 2)
Name and check no. of employee patient requiring medicine which should also be on the
back of receipt / voucher. The Zonal Mos are insh'ucted to exerciser their justification
and judgement to ensure proper rule of imprest cash.
No of Staff in Medical Department.
Sr. Category of Posts (Design) Grade No. of Post
No.
1 Chief Medical Officer A-2 1
2 Sr.Dy.Chief Medical Officer A-3 1
3 Dy. Chief Medical Officer A-4 2
4 Medical Officer A-S 7
5 Dy. Medical Officer G/ GVI 25
6 Assistant Medical Officer G/GV 26
7 Office Superintendent AG/X 1
8 Office Assistant AG/VIII 1
9 Medical Record Officer AG/VIII 1
10 Supervisor AG/VIII 2
11 Supervisor-cum-Pharm. AG/VII 24
12 Clerk/Shop Recorder GV (5+2) 7
13 Stenographer GV 1
14 Pharm-cum-Clerk GV 49
15 Senior Asst. to Pha..-cum-Clerk (Sr. A to GIV A 7
P)
16 Asst. To Pharm.-cum-clerk A to P GIV 25
17 Co.ordinator GI 1
18 Medical Attendant GII 65
19 Jr. Medical Attendant GI 1
20 Sepoy GI 1
21 Sweeper T/ I 4
STAFF FOR DIAGONSTIC CENTRE
23 Sr. Laboratory Tech. GVII 1
24 Laboratory Tech. GV 4
25 Radiographer GV 1
26 Technician clerk GV 3
27 Medical Attendant GII 9
28 Sweeper T/l 1
271
1487

Hon. SPECHALIST 7
Chief Medical Officer -
- 9 –
1) Scrutinisation of all medical reports of recruits for employment and their
certification for fitness or otherwise.
2) Examination and certification of employees for invalidation.
3) Examination of cases of injury exceeding 8 week & endorsement of Accident forms.
4) Discussions of complicated cases with specialist.
5) . Examination of injury claims for reimbursement of medical expenses and
recommendation of the same.
6) Certification of cases of reimbursement if regretted of both employees and family
members then the appeal for review / reconsideration is addressed to CMO whose decision
is final and binding.
7) Certification of genuineness of sickness in the case of members of staff of the
Undertaking, requesting grant of special leave on half pay and/ or leave without pay.
8) Overall posting of doctors and staff in the department.
9) Sanction of leave to officers and employees of the dept.
10) Requisition of medicine, injection and appliances in the medical dispensaries.
To scrutinise quotations and recommend purchases.
11) Control on central medical store with the cooperation of Material Management
Department.
12) Administration work as well as overall control of entire Medical Department. 13.
Periodical visits to depot, Mumbai central Investigation and diagnostic centre, visits to
hospitals where our members are admitted if and when necessary.
14) To attend labour industrial court whenever required.
15) Discussions with representatives unions.
16) To Conduct Meeting of Medical Board of appeal with respect to recruits, as a
Member Secretary.
1488

1489

- 10 -
Senior Deputy Chief Medical Officer
1) Incharge of centralised investigation and recruitment cenb'e. Supervision and
control on the specialist section and their staff.
2) To ask and implement medical examination and also to issue necessary
certificate in respect of fitness for employment as follow
a) Pre-employment check up of new recruitment.
b) Fitness for motor vehicle driving for Undertaking's vehicles.
c) Periodical medical check up of employees like drivers in age
Group of 50 years.
3) Periodical programming for voluntary check up during pro-retirement period
of 6 months for diagnosis of silent disease like hypertension, d~abetes etc. and also to
provide health studies before the retirement.
4) Examination of cases for allotment of tenement/change of tenement on
medical ground.
5) Supervision and control of "On going" refer work to diagnostic Cenb'e and
specialist from all the 25 dispensaries and to keep liaison with respective
depots/hospitals for follow up.
6) To maintain investigation and diagnostic cenb'e update.
7) To organize preventive measures at dispensaries immunization and family
welfare.
8) To cooperate administrative work for speedy disposal in respect of matters of
city suburbs division through their Dy.CMOs and arrange hospitalization of employee
patients.
9) To put up to CMO cases for discussions, invalidation, alternate appointment
as administrative officer, policy matters etc.
10) To train the staff and doctors at investigation centre as the nature of work is
different at investigation centre than that of depot dispensaries.
11) To look after entire work of cases pertaining P.W.D. Act.
Deputy Chief Medical Officer
1490

-11-
Medical Department has on its establishment 2 Dy. CMOs for the convenience
of staff members, one Dy.CMO(Sub) is available at Kingsway Depot for suburban
depots and another Dy.CMO(City) is available at Colaba for city Zone depots.
1) Recommendation of leave under S.R.4.4.10 to employee patients.
2) Certification of genuineness of sickness in the cases of members of staff of
the Undertaking requesting grant of special leave on half pay and / or leave without pay.
3) Certification of genuineness of sickness in cases of members of staff of the
Undertaking requesting grant of L T A.
To attend Labour / Industrial Court whenever required.
4) Supervision of attendance / punctuality of doctors & submit their reports to
CMO in writing once in a month.
5) Periodical visit to respective dispensaries.
6) Examination of injury on duty cases upto 4 weeks and to assess their period
of disablement and the percentage of disablement etc.
7) Examination and certification in cases of employees injured on duty for a
period from 15 to 30 days and if found fit, issue fitness certificate for resumption of duties.
8) To scrutinize and discuss claims for reimbursement of medical expenses
incurred by employee patients for themselves and their family members as per Adm.Order
No.291 of 26.02.2001.
9) Beside this Dy.CMOs looks after cases those comes under S.R.4.4.10 as per
the rules laid down in our Service Regulation.
Extra ordinary leave and concession to the members of staff suffering from
Tuberculosis and specified wasting diseases.
As per the service regulatioI1 the employees suffering from diseases
covered under S.R.4.4.10. recommend the leave and treatment of Government/BMC or
our dispensaries. These employees are entitled for the benefits of extra ordinary leave
1491

-12-
concession etc. under S.R.4.4.10 subject to certain condition/ provision laid down in
our service regulation.
Medical Officer
1) Supervision of attendance, punctuality of doctors working in their zone.
2) To make arrangement of doctors and staff in then" zone.
3) Indoor accident form and certification of fitness of employee for duty.
4) Periodical visits to depot dispensaries in their zone.
5)Making availability of drugs and supervise its proper utilization in
dispensaries.
6) Recoupment of drugs from central medical store.
7) Visits to hospitals assigned to them and see the condition of employee patients
over there.
8) - Examination and treatment of employees.
9) To maintain imprest cash in their zone.
10) To sanction leave form of subordinate doctors and staff working under him.
11) Medical officer working of Mumbai Central has to supervise the recruits,
investigation centre and also recommend medical cases for eligibility for availing
staff quarters, transfer of tenement etc,
12) Duties of M.O. (Kingsway) - besides the aforesaid duties of M.O. (M.O.
K'way) has to look after the family planning centre for the employees and their
families for the advice from the family planning point of view.
13) As per the provisions of S.R. 4.4.6 under service regulation special leave is
recommended by M.O. (Family Planning) for male/ female employees.
14) As per the provision laid down under S.R. 4.4.9 grant of maternity leave.
Dy. Medical Officer
1) Examination of employee patient and treatment in depot dispensaries.
2) To supervise and carry out the day to day functioning of depot dispensary 3)
Scrutinisation of S.R. 4.4.10 forms and refer to specialist as required with proper
notes.
1492

- 13 –
4) Scrutiny of employees` application forms of reimbursement of medical expenses for
employees themselves.
5) In charge of depot dispensary.
6) To look after Correspondence of other departments with Medical Department.
7) Supervise staff working under him.
8) Any other duties as may be assigned by senior doctors.
Asst. Medical Officer
1) Examination of employee patients and h'eatment in depot dispensary.
2) To supervise and carry out the functioning of depot dispensary.
3) To supervise the para-medical staff till Dy.Mo reports.
4) To carry out duties of Dy.Mo during their leave period.
5) Scrutinisation of S.R. 4.4.10 forms and refer to specialist as required with proper
notes.
6) Any other duties as may be assigned by senior doctor.
Office Supdt.
1) To supervise administrative work at head office (Colaba, Mumbai Cenh'al,
Dy.CMO(Sub)'s office and zonal dispensaries.
2) Correspondence with various departments (draft replies) inward outward etc.
3) To transfer the staff as directed by CMO.
4) To make arrangement Acting/ Combination duties during leave period.
5) To observe cleanliness of the department and premises
6) To arrange periodical meeting as instructed by CMO.
7) To allocate the work to clerks and to moniter effective supervision with regular
compliance report.
8) To classify adminisb'ative files with proper indexing and key.
9) To regulate visits of outsider.
10) To put up budgetary provision, committee notes etc.
11) To arrange holiday/emergency duties in consideration with Dy.CMO.
1493

12) Reimbursement of expenses of employee and their family under
administrative order no. 283.
13) Maintain co-ordination with all depots to expedite issues of Medical
Department.
14) Overall control on whole staff.
Office Assistant
1) To keep control and look after applications received from employees of the
Undertaking for leave under S.R.4.4.10, Special leave on half pay, leave without pay,
reimbursement of medical expenses, leave forms of doctors and other staff, such papers
are to be placed before CMO/Sr.Dy.CMO/Dy.CMO after scrutinizing along with
-14
respective medical records and previous references.
2) To make Acting arrangement of staff including doctors during the leave period.
3) To prepare draft replies to outside parties, medical reports and medico-legal cases.
4) Work of medical establishment comprising of about approximately ,280 staff, to
maintain their service record, appointments, vacancies, confirmation, promotion etc.
5) To prepare yearly administrative report of Medical Department, annual budgetary
work (revised, revenue and capital).
6) To attend the query raised by various dept. in respect of Medical Dept.
7) To attend to the work of off. Supdt. in his absence and follow the instruction of Sr.
Officers.
8) To solve the problem of officers, grievances of staff members even doctors working
in various dispensaries on telephone etc.
9) Other general and miscellaneous work pertaining to the department and to arrange
the meetings in coordination with respective members of board.
Medical Record Officer
1) To look after recruitment section
1494

-15-
a) Fitness of candidates and staff in various categaries.
b) Medical re-examination.
c) Unfit recruits.
d) Physically handicap.
e) Re-employment.
f) Appeals.
2) Employee Patients - a) S.R.4.4.10 Leave, b) Extra ordinary leave cases, c) Accident
leave cases, d) hospitalization cases, e) Chronic cases according to symptom etc,
diabetic, hypertension, tuberculosis, f) Psychiatric cases g) Alcoholic rehabilitation
cases, h) Alternate job to accident on duty cases I) Investigation cases, j) Details of
blood group, k) Feeding data in computer whenever required,
Supervisor (Recruitment Section)
Supervisor (Recruitment Section) is directly under the Medical Record Officer
and carrying out duties as under:
1) To supervise the work, prepare medical cards, verify the identity of recruits, advising
the recruits to attend the various sections for examination purpose.
2) To refer employee patient to respective specialist for opinion and arrangement for
sending medical cards to the required dispensaries or investigation cenh"e at Mumbai
Central.
3) Maintain proper appointment book for recruits.
4) Look after the work in absence of M.R.O.
5) To attend the enquiries and to give reply in respect of recruihnent section.
6) Assisting to office Superintendent/Office Assistant in respect of administrative work.
7) Preparation of fitness Certificate for new recruits.
8) Scrutiny of Medical cards of employee" referred for medical fitness to drive the
Undertakings vehicle & preparation of certificate.
9) Refer the recruit cases made temporarily unfit to Mumbai Central investigation
centre.
1495

-16 -
10) Refer the cases to LTMG hospital, who have preferred appeal against Medical Board
of Undertaking.
General Office Record:
1) Leave record of officer staff and acting arrangement
2) Record of important medical card.
3) Record of important administration orders, departmental meetings etc.
4) To refer employee patients to respective specialist for opinion.
5) Record of special investigation done out side BEST with prior sanction of
Dy.CMO, Sr.Dy.CMO, CMO.
Supervisor (Establishment) :
1) Establishment Section - Supervisor working in establishment section is assisting to
Office Supdt. And Off. Asst. in their work. Also supervise the work as under
a) To ensure about the vacancies of staff member of the department and
whenever becomes vacant due to any reason whatsoever he has to put up for the
filling of the said vacancy.
b) To arrange for bus pass/bus token for newly appointed staff
c) To send intimation of taking over duties to STK and other concerned
department after verifying the vacancies.
d) To prepare S.R.file for new entrant after receiving appointment paper
from Personnel Department.
e) To maintain record of seniority list.
f) To put up note to the Management for creating temporary post whenever new
dispensary opens.
g) After receipt of corporation sanction for permanent note to transfer temporary
staff to permanent establishment.
h) To inform Personnel Department whenever vacancy exist.
i) Prepare muster role, leave form noting and putting of advance intimation of
doctors leave.
j) To make entries of promotion/transfer/retirement/resign/ dismiss and also of
new comers in muster roll.
1496

Clerks :
-17 -
k) Keeping record of acting arrangement.
l) To send staff termination note to STK whenever staff resigns and inform
them of accepting resignation.
m) In case of retirees the above intimation to be sent one month in advance.
n) To send notice to retiring employees 6 months in advance.
o) To check periodically specialist's contract period and to put up for renewal of
contract.
p) To make necessary entries in final bill received from Time Keeping Dept and
to keep for CMO.
q) To inform employees to collect their final dues. r) To make entries in S.R.file
regarding increment change in address promotion etc.
s) To file S.R.file papers properly.
t) To follow instructions from CMO/Sr.Dy.CMO and Senior Officers.
1) General Section
a) Inward outward paper, medical card entries, medical reimbursement cases ,
S.R.4.4.10 papers, special leave on half pay cases, L T A (Genuineness of
sickness) cases, scholarship cases etc.
b) Issue of uniforms/ stitching charges advice, preparation of bus token, hospital
bills etc.
c) Monthly departmental reports, pending cases, pay slip sorting, and dispatch,
laundry bills, meal allowance form, festival advance etc.
d) Monthly attendance, checking medical reports, medical Board appeal cases.
e) Invalided employees' record/cases.
f) Salary certificate, time cards.
1497

Establishment Section:
-18 -
g) To issue bus token and maintain record.
h) Preparation of monthly absentee memo of "B" grade officers.
i) Arrangement of medical records/cards of employees/ recruits for
CMO/Dy.CMO correspondence and to keep follow up.
j) Family reimbursement cases.
a) To ensure whether the vacancy exist for filling up before filling the
new comer to start the work.
b) To sent intimation of taking over duties to STK and every respective
department.
c) To prepare S.R. File for new entrant after receiving appointment
papers from personal Department.
d) To make entries in seniority list.
e) To prepare muster roll.
f) Leave form noting and noting of advance intimation of doctors leave
etc.
g) To make entries of promotion/transfer/retirement/resign/ dismiss and new
comers in muster roll and seniority list.
h) To make record of acting / combination arrangement.
i) To send staff termination note to STK whenever staff resign and inform all
about accepting resignation.
j) To send notes to retire employees 6 months in advance.
k) To maintain seniority list properly in view of in coming and out
going staff.
l) To make necessary entries in final bill received from Time keeping
Dept. and to keep for CMO.
m) To inform employee to collect their final dues.
1498

-19-
n) To make entries in S.R. file regarding increments, change in address,
promotions, punishment etc.
o) To scrutinize and check reimbursement application of employee
patient and their family.
Other works
1) Preparation/maintenance of various types of registers, statements in
the departments.
2) Write departmental note, attend enquires , preparation of bills,
inventory requisitions.
3) Follow up of various matters with concerned department and other clerical
work pertaining to the department.
Stenographer
1) Taking dictation and prescribing in on computer/typewriter etc..
2) Typing departmental letters, monthly statement, draft letters and
whole work of typing nature etc.
Supervisor -cum-Pharmacist
1) Entering on the reports of investigation carried out at the medical
centre.
2) To sort out the cases for examination of candidates whose reports are
complete.
3) To prepare surgical cases for examination of candidates and also of
employee patients from various departments who are referred to
CMO for examination.
4) To direct candidates, fit or otherwise, to respective departments and to direct
the employee patients after examination to their departments.
5) To direct the candidates, employee patients to the medical centre for
further examination.
1499

-20-
6) To give appointment to the candidates and arrange for his dose of
injection T.T. at the time of joining.
7) Maintain candidates' records and work out statistics, to send
candidates for re-medical examination.
8) To send the medical cards of candidates to respective depots after
the appointment of candidates.
9) To supervise the staff working under him and make alternate
arrangement of staff in case of shortage of staff in any of the depot
dispensaries.
10) Carry out duties of pharmacist-cum clerk in emergency, maintain
leave record of the dispensary staff, leave forms, LTA encashment
etc.
11) Prepare monthly absentee memo of doctors working as a "B" grade
officer in the zonal dispensaries.
12) Receive and forward the zonal dispatch by making necessary entries in the
dispatch book.
13) Arrangement of staff, doctors as per instructions of zonal M.O. within
zone and from the other zone.
14) Responsible for the custody of imprest cash and to maintain its register
daily up to date.
15) Preparing imprest cash bill for recoupment of cash and forward to Dy.
CMO for necessary remarks with medical bills
16)Emergency local purchase of drugs, parts of instrument and surgical item
etc.
17) Maintaining record of local purchase of drugs instrument surgical item etc.
18) Noting entries of drugs in the register as per prescription of doctors
of municipal hospital, specialist from Undertaking.
19) Maintaining record of cruches of all the depot dispensaries patients at
Dadar.
20) Responsible for supply of first aid box medicines for various sections
1500

-21-
of Dadar workshop and various Street Lighting chowkies.
21) Responsible for examination of male recruit candidates for taking
height, weight measurement etc. at Mumbai Central.
22) Zonal supervisor-cum-pharmacist carries out more responsiblility than
other supervisor-cum-pharmacist due to posting at zonal dispensary.
23) Supervisor-cum-pharmacist works under conh'ol and supervision of
medical officer in Grade A-5, in the zonal dispensaries, besides the routine
work of depot supervisor -cum-pharmacist there are 7 zonal full time
dispensaries i.e, Colaba, Mumbai Central, Dadar, Dharvi Ghatkopar, Marol,
Oshiwara.
Pharmacist- cum – Clerk
1) Dispensing of drugs, medicine as per the prescription of Undertaking's
doctors.
2) Sterilize instruments syringes etc.
3) Dressing of injuries to employee patients
4) To administer injection to our employee patients under the supervision of
available doctors.
5) Keeping accounts of Tablets, injection medicines etc. issued to patients.
6) Prepare stock list in the prescribed forms.
7) Arrangement of internal external dispatch of dispensaries to other
dispensaries etc.
8) Noting the reports of investigation on the medical card.
9) Indenting of drugs, medicines etc. from centralized stores as per
prescription of doctors.
10) To supply of medicines to first aid box kept at certain dispensaries /
department.
Sr. Assistant to Pharmacist-cum-Clerk And Asst to Pharmacist-cum-Clerk
1501

Co-ordinaton
- 22-
1) To assist Pharmacist-cum-Clerk, give medicines to employees patient.
make available medical cards to the doctors, dressing to the injured
employee patients.
2) Put up the investigation report in a proper file.
3)To carry out departmental despatch to other dispensaries in the
absenteeism of medical attendant and also to carry out medical attendant
duties in their absenteeism.
4)Senior Asst. to Pharmacist are posted in every zonal dispensaries for
carrying out additional work in zonal dispensaries.
1) To co-ordinate the family planning activities in various dispensaries
2) To arrange for genealogical and sterility examination.
3) To arrange of issue of contraceptive and distribution of family
planning appliances, to handle cases of vasectomy, tubetictomy
ICCD., operation properly.
4) To arrange to held group talk and mass meeting and in other work
Medical Attendant General
pertaining to family planning centres.
1) Dusting furniture, office equipments etc.
2) Carry despatch, fetch urgent requirement of medicine, stationary,
and laundry cloth etc.
3) Taking out and arrangement of medical card and case paper of
employee patients.
4) Giving and helping hand to patients on shretching.
5) Loading and unloading of monthly requirement of various
dispensaries and arrangement of the items in stores.

1. INTRODUCTION:
1503
MATERIAL MANAGEMENT DEPARTMENT
MANUAL OF MATERIALS MANAGEMENT DEPARTMENT
1.1 B.E.S. & T. Undertaking
B.E.S. & T. Undertaking is a Public Utility Service, which caters the needs of
Mumbaities in respect of Electric Supply and Passenger Transport. It is the Undertaking of
Brihanmumbai Mahanagarpalika. The Chief Executive of the Undertaking is the General Manager,
who carries out all the functions with the help of Additional General Manager, under the
superintendence of the BEST Committee, which is a statutory body, consisting of 17 members,
who are appointed from Municipal Councillors as well as the persons having experience and
expertise in the field of Electric Supply, Transport Industry, Law, Commerce, General
Administration, etc., as per the provisions laid down in M.M.C. Act.

1504
B.E.S. & T. Undertaking receives power in bulk from Tata Power Companies Ltd.
at 22KV/33KV/110KV, 3 phase, 50 Hz. The power is then transmitted to different localities in
Mumbai (within Mumbai old city limits only) through 1861 Sub-stations. The electric supply
includes the residential consumers, industrial consumers, street lighting, etc. The total no. of
consumers are around 9,06,000 while street light lamps are around 39,000 nos. On Transport side,
there are 25 Bus Depots located throughout Mumbai city and extended suburbs, catering the
passenger transport needs of around 50 lakh commuters through 338 bus routes and 3386 buses.
Both Electric Supply Branch and Transportation Engg. Branch have their well equipped Central
Workshops located at Dockyard Road, Kussara Bunder Road and Dadar respectively. In order to
facilitate the activities, viz. electricity distribution and providing passenger transport, there are
other supporting departments, such as Civil Engineering Dept., Personnel Dept., EDP Dept.,
Medical Dept., Security Dept., Materials Management Dept., etc. The Materials Management
Department caters the material needs of all the departments.
1.2 Materials Management Department
The Materials Management in any organization plays a vital
role. In service industry like BEST, it is always necessary to have
adequate stock of materials in proper quality to have smooth
functioning of the maintenance work. The materials cost is ever
increasing cost, which need to be controlled through the procurement
of material in right quality, right quantity and at right time.
1.3 Various functions carried out by Materials Management Department and its
organization structure
1.3.1 Procurement of materials:
The Materials Management Department purchases various materials, which are be grouped in
following main categories:
i) Materials required for Transportation Engineering Dept., e.g. Tyres, Tubes,
Flaps, Lubricants, Diesel, Batteries, Chassis, Rexine, Seat cushions, Grab
Handles, Sheet Metals, Fasteners, Paints, M.S. and Aluminium sheets,
Angles, various units such as Gear boxes, Propeller shafts, Engines, etc.
ii) General items such as Stationery, Computers, Uniform cloth, Paper for Bus
Tickets, Khaki Cloth, Detergents, Fire Fighting Equipments, Steel and PVC
furniture, Wrist Watches, Conductor Cash Bag, Shoes, Medicines, etc.
iii) The materials required for Electric Supply Department, e.g. Transformers,
Switchgears, Cables, Fuses, Poles,, Lamps, Meters, Meter Boards, Pillars,
Testing Equipments.
iv) Materials required for Civil Engineering Dept., e.g. Cement, Teak Wood
Planks/Battens, Lamps, Electrical Wires, various Fasteners, Sands, etc.
1.3.2 Payment, Material Clearance and Transportation of materials.

1505
The Materials Management Department is also required to initiate bills, arrange
payments etc. to suppliers on receipt of advice from the concerned Purchase Control
Units.
The materials being received from out-stationed firms, foreign
countries are required to be cleared from Octroi/Customs authorities,
Transporter’s Godown, Docks/Air Port by making necessary payments as per
the terms of contract, wherever necessary. Arrangements also are required to be
made for transporting materials from the Undertaking’s Godowns to work sites,
etc.
1.3.3 Auction and Sale of material
Further, the materials, which get obsolete during the course of time, non-
moving items, materials credited as scrap, wooden planks of the packing boxes
received from suppliers, Cable Pieces of non standard sizes, various items/materials
found in buses, etc, are required to be disposed of through auction.
Considering the above-diversified activities carried out by the
department, the department is functionally organized as under:
A) MATERIALS MANAGEMENT
DEPT. – TRANSPORT WING
This wing looks after purchases and storage of Transportation Engineering Dept.
and is located at Dadar.
B) MATERIALS MANAGEMENT
DEPT. – GENERAL WING
This wing looks after purchases and storage of the materials of general nature and is
located at Dadar.
The Transport Wing and General Wing is headed by Dy. Chief Materials Manager (Dy.CMM).
C) MATERIALS MANAGEMENT DEPT. – SUPPLY & BLDG.

1506
This wing looks after purchases and storage of Electric supply and Civil Engineering
department. The department is headed by Chief Materials Manager [CMM] and is located at
Kussara Bunder Road, Dockyard.
D) PAYMENT SECTION, MATERIALS CLEARANCE SECTION, GENERAL
ADMINISTRATION, ETC.
These sections are looked after by Asst. Materials Manager
(Co-ord.) [AMM] and Administrative Officer Materials
Management [AOMM] and is located at Colaba and deals with
clearance of materials from Octroi, Suppliers’ godowns, payment
to suppliers, Transportation of materials, overall administration,
etc.
E) DISPOSAL OF MATERIALS (SALES TENDER SECTION)
as under:
Asst. Materials Manager (Sales) looks after this section. The
auction of scrap and obsolete materials, scrap
buses/Transformers/Switchgears, various items/materials found
in buses, etc. are sold every month through public auction. This
section is located at Oshiwara.
Asst. General Manager (Materials) [AGM(M)] is overall
incharge of all above divisions/sections and reports to the G.M.
through ADDL.GM.
The Organization Chart of Materials Management Department is
CMM
Dy.CMM
G.M.
ADDL.GM.
AGM(M)

DMM
AMM
(SB)I
1507
2. Materials Management & Other Departments
3. PURCHASE PROCEDURES:
The tenders are processed for procurement of materials or
for giving service contracts. The procurement in general is classified in
3 groups.
AMM
(SB)II
DMM
(TI)
3.1 Ledger Folio Items
3.2 Non-ledger Folio Items
3.3 Service Contracts
MM
AMM
(TII)
3.1 Ledger Folio Items
DMM
(G)
AMM
(G)
AMM
(S)
AMM
(Co-od.)
Electric Supply Dept. Transportation
Engg. Dept.
Civil
Engg.
Dept.
EDP Dept.
Dept.
MATERIALS MANAGEMENT
DEPARTMENT
Medical
Dept.
Security
Dept.
Traffic
Dept.
Gen. Admn. Depts.
(Personnel, Audit,
Accounts, Welfare, etc.
AOMM

1508
These items are regularly moving items and are
stocked with the depots of Materials Management Department. There
are two types of systems followed for purchase of these items:
3.1.1 The fixed order quantity system
3.1.2 The fixed order Interval system
3.1.1 The fixed order quantity system
In this system, the ‘Recoupment Level’ (RL) is pre-
determined taking into consideration the Average Monthly Consumption
(AMC) during previous one year. Accordingly, as and when the ‘RL’ is
reached, the ‘Recoupment Slip’ (RS) is raised and forwarded to the
concerned consuming department for forecasting their requirement for
the next one year. The ‘RS’ indicates past 3 years’ consumption trend
to facilitate forecasting of material. The details of specifications, its
application, end use, etc. are also mentioned on R.S. The department
indicates their requirement for next 12 months. In case if it is
necessary, the department revise/modify the specifications in certain
cases. As a control measure, whenever the indicated requirement is on
higher side (say more than 25% of the past requirement), the
department has to justify the same by giving proper reasoning.
Considering the forecasted annual requirement, new RL, Minimum
Stock Level, Maximum Stock Level, etc. are decided for the item for
future guidance. The quantity to be put on the tender is worked out,
as per the Recoupment Policy furnished at later stage.
3.1.2 The fixed order Interval system
In this system, the period of recoupment is fixed and
is generally 12 months. The tenders processed through this system are
generally called as Annual Recoupment Schedules. The items of
similar nature say Road Springs, Tyres, Bearings, Street Lighting
Poles, HV/LV Cables, etc. are grouped together and a schedule is
prepared and is referred to the concerned consuming department in a
specific month, irrespective of stock position for forecasting their
requirements for next 12 months during the operative period of
schedule. Based on the requirements and considering outstanding

1509
orders, stock-in-hand and consumption during the lead-time, tender
quantities are worked out and the tenders are processed.
Advantages
i) Similar item are processed simultaneously, which reduces
administrative work of processing separate tenders for individual
items, Committee Notes, etc.
ii) Due to larger quantities of similar items, more competitive
quotations are received, i.e. lower prices.
iii) Better response from large manufacturers/reputed
manufacturers, i.e. quality, products are available.
Disadvantages
i) In case of small errors in processing any of the items at any
stage, procurement action for all the items get affected. The schedule
processing gets delayed and stock-outs are increased.
ii) Wrong forecasting results in reprocessing of individual items,
separately.
3.2 Non-ledger Folio Items
The consuming department requires certain items
other than ledger folios for their day-to-day functions. These could be
either capital items or items required for repairs and maintenance. The
department fills up Purchase Forms giving detailed description,
quantity required, specifications of items, its nature/type (i.e. capital
or R & M), the Last Purchase Details indicating name of supplier,
quantity, rate, etc. It also certifies whether the item is required for
electricity distribution or not. They also indicate procurement
guidelines, viz. whether proprietory items of certain firms or enquiry
to be sent to selected firms/authorized distributors, etc. The Purchase
Forms are received by the concerned depots, who verify description
and confirm that the items on the P.F. is not a stock item and the
same is forwarded to Purchase Control Unit for further necessary
procurement action. In case the item mentioned on P.F. happens to be

1510
a stock item, the P.F. is returned to the indenting authority by giving
details of P.F. No., etc. for re-consideration of their requirements.
3.3 Service Contracts
The service contracts are generally advised by the
concerned departments, who need such services. There are certain
jobs, the quantum of which are very large and are not feasible to
complete with the available staff/labour force. Such jobs are carried
out through the service contracts. The concerned Engineering Section
advices Materials Management Department about initiation for
tendering action for service contracts by indicating quantities required
to be serviced/attended, job specifications, period of operation,
special conditions of guarantee/warranty etc. Tenders are processed
accordingly, e.g. contract for heavy repairs of Bus Body, resoling of
tyres, cut repairs of tyres, relining of clutch plates, maintenance of
computer systems, contract for painting of poles, etc.
4. Typical Operational Chart of Materials Storage & Purchase
System
[Chart enclosed]
5. MODE OF PURCHASES
In order to reduce the time required for purchases, specially
in case of small value items, proprietory natured items, items
manufactured by selected/restricted firms etc. appropriate
procurement modes are selected by Purchase Officers. Following are
the procurement modes commonly operated:
5.1 Cash Purchase
5.2 Telephonic Enquiry
5.3 Letter of Enquiry
5.4 Advertised Tender
5.5 Rebid Tender

5.1 Cash Purchase
1511
The Ledger Folio items/P.F. Items, costing upto
Rs.5,000/-, are cash purchased through this mode. The Cash Purchase
Clerk along with Audit Clerk goes to the market and enquiries rates
with 4-5 shops for an item. In case of non stock/P.F. items, C.P. Clerk,
Audit Clerk along with technical representative of department go to
the market and select an offer, having lowest rate and technically
suitable to them, out of 4-5 offers obtained. Main advantage of this
system is direct purchase, no detailed administrative formality like
placement of purchase orders, etc., lower rates, as payment is prompt.
The disadvantage is no obligation on the part of supplier, as payment
is received against delivery, no scientific base for procurement being
oral communication and hence need rigid control/snap checks etc. This
system is, therefore, followed in case of small value items or very
urgently required items.
5.2 Telephonic Enquiry
The items costing from Rs.5,000/- to Rs.10,000/- are
generally procured through this mode of purchase. The Telephonic
Clerk takes quotations for Ledger Folio items/P.F. Items over
telephone from minimum 5-6 tenderers. The same are duly recorded
along with the firm’s name, representative’s name, telephone no.,
terms/conditions, etc. on a prescribed form. The tender is then
forwarded for recommendations. The Purchase Orders are released by
taking approval of appropriate authorities on purchase proposals based
on receipt of recommendations.
Advantages and Disadvantages
It is a via media between Cash Purchase and
conventional tenders by sending tender enquiries. In this mode, some
records such as rates, description of items, payment terms, etc. are
available. The payment is also made by cheque. However, the
enquiries are over telephone, which are faster, but may result in
confusion due to faulty communication in listening specifications,
rates, etc. The tender conditions etc. are not signed and hence have

1512
been less legal weightage for contract. No EMD is called against the
tender nor S.D. taken for entering into the contract.
5.3 Letter of Enquiry
There are certain items (though very few), which are
required as per rigid specifications, e.g. proprietory natured items,
special tools/machineries, etc. In such a case, the Indenting
Department advises Materials Management Department to send
enquiries to certain selected firms, who have successfully developed
these items. Such tenders are processed by sending letter enquiries to
these firms. The E.M.D. is generally not called against such tenders.
The tender documents are also sent free of cost. Other formalities of
opening of tender on a specified date and time, preparation of
comparative statement, forwarding file to recommending authority,
putting up proposal for approval of appropriate authority, placing
Purchase Order are common in case of this mode. There is no value
limit for this type of mode, but nature of item is the basic aspect
forces to follow this mode.
5.4 Advertised Tenders (statutory)
The tenders having purchase value more than
Rs.50,000/- are invariably advertised in newspapers (exception to this
is made only in case of proprietory natured items or items which are
manufactured by very few reputed firms). The tenders are advertised
on every Friday in various newspapers (Marathi, Gujarathi, Hindi and
English papers). These tenders are also displayed on Website of BEST
Undertaking. The enquiries are also sent to known firms/tenderers who
quoted against last tender. The items whose purchase value exceeds
Rs.1 crore are also advertised in newspapers such as The Times of
India, The Indian Express, Mumbai Samachar, Maharashtra Times,
Loksatta, etc. to get wide publicity and hence better response/more
competitive quotations. Many a times, the tenders for imported items
or special items, where few manufacturers are known, the tenders are
published in Indian Trade Journal (which is read by foreign bidders)
and also in other main city editions (Delhi, Calcutta, Chennai, etc.) of
The Times of India, The Indian Express, etc. The E.M.D. is obtained

1513
from the tenderers either in cash or in the form of Bank Guarantee.
The S.D. is also insisted before placing Purchase Order, which is also
either in cash or in the form of Bank Guarantee, depending upon the
value of the tender. Other formalities from preparation of Comparative
Statement to placing of Purchase Order are similar as in case of other
modes.
5.5 Rebid Tenders
In case of certain tenders, the taxes/duties, import duties get revised after
opening of tender. In some other tenders, certain errors get noticed in specifications or
revisions are needed in specifications or incomplete/incorrect documents get issued to
tenderers, and the same get detected after opening of the tenders. Such tenders are cancelled and
re-bids/re-quotes are obtained from same tenderers, who had quoted against earlier tender
instead of re-advertising the same. Tender documents are issued to the tenderers on FOC basis.
No EMD is called from these tenderers but the one paid against earlier tender is considered as
valid. Such instances are very rare and exceptional. Specific approval of Tender
Committee/Management is required to be obtained before going for a rebid tender.
6. Recoupment Policy
Sr.
No.
Class of
items
1. ‘A’ Class
items
(i.e. ‘V’, ‘E’ &
‘D’)
2. ‘B’ Class
items
(i.e. ‘V’, ‘E’ &
‘D’)
3. ‘C’ Class
items
Minimu
m Stock
Level
Supp
ly
dela
y
marg
in
Recoupm
ent level
Norma
l
quanti
ty to
be put
on the
tender
Maximu
m
permitt
ed qty.
to be
put on
the
tender
2 6 8 12 14
2 5 7 15 17
2 4 6 18 20

1514
7. ADMINISTRATIVE REQUIREMENTS
The Undertaking’s procurement is governed by MMC Act.
7.1 Brief provisions under MMC Act:
7.1.1 Section
460K(c)
7.1.2 Section
460K(d)
7.1.3 Section
460K(e)
7.1.4 Section
460K(L)
7.1.5 Section
460(M)
: Prior approval of the BEST Committee is
necessary for the contracts exceeding
Rs.10 lacs.
The BEST Committee has to decide the
contract within 30 days from the date of
first agenda; otherwise the contract will
be considered as deemed to have been
approved.
: All contracts made above Rs.1 lac have to
be reported to the BEST Committee.
: Variation in any approved contract to be
reported to the BEST Committee.
: Dispense from public advertisement.
: Public Advertisement is essential for any
contract above Rs.50,000/-.

1515
7.2 Power for Sale/Auction of items
7.2.1 460Q(a) : G.M. – Upto Rs.2,000/-
7.2.2 Section
460Q(c)
7.2.3 Section
460Q(d)
8. Delegation of powers:
: BEST Committee: Rs.2,000/- to Rs.1 lac
: Corporation: Above Rs.1 lac.
The purchase powers are delegated as under:
Designation Purchase power
Materials Management
Officer
Sr. Materials
Management Officer
: Upto Rs.10,000/-
: Upto Rs.20,000/-
Asst. Materials Manager : Upto Rs.40,000/-
Dy. Materials Manager : Upto Rs.60,000/-
Materials Manager : Upto Rs.1.5 lacs
Dy. Chief Materials
Manager
: Upto Rs.2 lacs
Chief Materials Manager : Upto Rs.3 lacs
Asst. General Manager
(Materials)
: Upto Rs.5 lacs
Addl. General Manager : Upto Rs.9 lacs
General Manager : Upto Rs.10 lacs
BEST Committee : Above Rs.10 lacs
9. TENDER COMMITTEE MEETING (TCM)
All items of which purchase value exceeds Rs.10 lacs, are
discussed in the Tender Committee Meeting held once in a week for
each Division. The Tender Committee consists of 4/5 members, as
under:

1516
1. Asst. General Manager (Materials) [AGM(M)] is a Convener.
2. Chief of Engineering branch/consuming department or
officer from these departments, who has been delegated
power to attend the meeting is a Member.
3. Asst. General Manager (Audit) [AGM(A)] and Chief Accounts
Officer and Financial Advisor [CAO & FA] are also the
Members of the Tender Committee.
4. Head of the concerned Materials Management Sections (e.g.
AMM or DMM) is a Secretary.
The technical recommendation in case of tenders having
purchase value more than Rs.10 lacs are routed through chief officers
of Audit, Accounts, Materials Management Depts. for making their
observations. These files are discussed in detail on various aspects
such as technical, commercial, procedural, accounting, etc. in the
Tender Committee Meeting and the decision is recorded. Tender
Committee’s decision is the final decision, which could be altered by
only ADDL.GM./G.M. Tender Committee modifies/alters the
recommendations put up by the recommending authority, based on
discussions in TCM.
10. ‘ABC’ CLASSIFICATION
This concept is widely used to control the inventory (i.e.
ledger folio), which are grouped into three categories based on the
total annual consumption.
10.1 ‘A’ Class items: These are High Value few items,
whose value accounts for 75% to 80% of the total value of
the inventory. These generally form around 8% to 10% of
the total items.
10.2 ‘B’ Class items: These are Medium Value more no. of
items, whose value accounts for around 10% to 15% of the
total inventory cost. These items cover around 15% to 20%
of the items.

1517
10.3 ‘C’ Class items: These are Low Value large no. of
items, whose value accounts for 5% to 15% of the total
inventory cost. These items cover around 70% to 75% of
items.
‘ABC’ classification of items
Class Annual
consumption value
range
No. of items
(& approx.
percentage)
A Above Rs.2 lacs 405
B Between Rs.50,000/-
and Rs.2 lacs
(8%)
724
(14%)
C Below Rs.50,000/- 3631
(72%)
- Non-moving items 313
6%)
Total 5073
‘A’ class items are closely monitored to control inventory,
which cover around 75% to 80% cost.
‘B’ class items are moderately controlled. Procurement and
staggered deliveries of the items are done as per the policy.
Thus, by controlling ‘A’ & ‘B’ class items around 80% to
95% cost is controlled.
11. ‘VED’ ANALYSIS
11.1 ‘V’ (Vital): These are the items having vital application. If
these are not available, the work will suffer badly. The day-
to-day work will come to standstill.
11.2 ‘E’ (Essential): These are the items having comparatively
less vital application. If these are not available, the work

1518
would get pulled on for some days. However, the quality of
work may suffer.
11.3 ‘D’ (Desirable): These are less important items. The work
could be pulled on with substitute materials in case of non-
availability. The work does not suffer.
All the stock items have been studied from application point of
view and appropriate category, viz. ‘V’, ‘E’ & ‘D’ is assigned to the
same.
12. Combination of ‘ABC’ and ‘VED’ classification
In order to have cost control as also control over stocks and
maintain availability of ‘Vital and ‘Essential items, the items are
classified with ‘ABC’ as well as ‘VED’ techniques and are identified in
the following groups:
A/V B/V C/V
A/E B/E C/E
A/D B/D C/D
These classes and categories are marked in BIN Cards and Master
Cards. Recoupment policies, procurement policies are decided
considering the class and category, i.e. it is always desirable to have
more sources for ‘Vital’ items. Also higher inventory is maintained in
case of ‘Vital’ and ‘Essential’ items, very close control over stock-outs
is kept in case of A/V and B/V items. In case of A/D and B/D items,
lower inventory levels are maintained.
13. INVENTORY CONTROL
13.1 Guiding principle: To achieve effective Inventory Control
without affecting the
service level/availability of stock.

13.2 Techniques used
1519
13.2.1 ‘ABC’ – ‘VED’ classification
13.2.1.1 Inventory of super ‘A’ class items is very closely
monitored.
e.g.:
(a) The delivery of Tyres, Batteries, etc. is taken
on monthly basis as per the specific requirements
of consuming department.
(b) The delivery of HSD Oil is daily monitored
just to maintain 2-3 days stock.
13.2.1.2 Inventory of ‘A’ and ‘B’ class items is regularly
reviewed. The deliveries are suitably adjusted,
wherever necessary.
13.2.1.3 Staggered deliveries in case of ‘A’, ‘B’ and ‘C’
class items while placing POs after verifying
available stock, outstanding orders, if any.
13.2.1.4 Monitoring stock of A/V, B/V, and C/V as well as
A/E, B/E and C/E to avoid stock outs.
13.2.2 ‘XYZ’ Analysis and Disposal of non-moving items
The lists of non-moving items for period of more than
one year are taken out, giving details of period of non-
movement (i.e. non-moving for 2, 3, 4 years, etc.), along
with earlier advice received from the department is sent to
consuming department for their scrutiny. The non-moving
items, which are advised to be not required to the
department, are disposed of through auction.
13.2.3 Development of new Vendors/Inviting of tenders
through Public Advertisement.
13.2.4 Development of new products/substitute products.

1520
13.2.5 Inventory Control through COSUD (Consumer Operated
Spares and Units Depot)
Certain high value items of Ashok Leyland Ltd., Rane
Brake Linings, etc. are allowed to be stored in the
Undertaking’s premises in adequate stock. The inventory of
these is maintained by these firms, every month. The
Undertaking draws the items, as and when required. The
payment is released only after 7 days of acceptance. The
Zero Inventory is maintained with this system.
13.2.6 Standardization and variety reduction.
13.2.7 Review of excess stocks
The Consuming Department forecasts requirements. In
case of certain items, the stocks do not get consumed, as
per the forecast. Such items are regularly scrutinized and
referred to the department for their analysis, advise as well
as for future guidance.
13.2.8 Operation of –25% Quantity Variation Clause, in case
of non-required/slow moving items.
13.2.9 Procedural checks at every stage - Examples
i) If the forecasted requirement exceed by +25% or
more, justification is called from forecasting authority
on Recoupment Slip.
ii) Quantities are curtailed, deliveries are further
staggered while placing P.O. if available stock is found
to be more/non moving etc., in consultation with
consuming dept.

1521
iii) Whenever, indent for non-stock item (Purchase form)
is received, the same in scrutinised for availability of
material under different code as stock item and in case
of availability, the same is returned back to the
department.
iv) After placement of order, if stocks do not move for
more than one year, the same is reported as non-
moving item & referred to department.
v) Regular scrutiny of High inventory items and
staggering of deliveries.
14. VENDOR DEVELOPMENT AND REGISTRATION OF FIRMS
The new Tenderers/Manufacturers are issued ‘Credential
Forms’ along with the tender documents. Whenever the quoted rates of
new Tenderers stand lower than the lowest ‘Regular’ supplier, their
offers are recommended subject to satisfactory factory Inspection
Report. Their factories are visited by the Engineering Dept. and
Materials Management Department officers to assess their capabilities.
The firms are registered with the Undertaking after satisfactory
execution of 3-5 orders in different categories by obtaining Permanent
Security Deposit.
14.1 The Registered suppliers get following benefits for
making payments towards Earnest Money Deposit (EMD).
Category of
Registration
(Permanent
Deposit amount)
‘A’ – Special
(Rs.50,000/-)
‘A’
(Rs.25,000/-)
Exemption
Limits
No EMD for
all tenders
No EMD upto
Rs.50 lacs
Nil
Additional E.M.D.
payable
Above Rs.50 lacs, EMD
of Rs.50,000/- payable

‘B’
(Rs.10,000/-)
1522
No EMD upto
Rs.20 lacs
for every tender having
contractual value above
Rs.50 lacs.
Above Rs.20 lacs, EMD
of Rs.50,000/- payable
for every tender having
contractual value above
Rs.20 lacs.
14.2 The Registered suppliers get following benefits for
making payments towards Security Deposit (SD).
Category of
Registration
(Permanent
Deposit amount)
‘A’ – Special
(Rs.50,000/-)
‘A’
(Rs.25,000/-)
‘B’
(Rs.10,000/-)
Exemption
upto order
value (Rs.)
Order value
upto Rs.7.5
lacs
Order value
upto Rs.2.5
lacs
Order value
upto Rs.1
lac
Additional S.D.
payable
5% on amount exceeding
Rs.7.5 lacs
5% on amount exceeding
Rs.2.5 lacs
10% on amount
exceeding Rs.1 lac to
Rs.2.5 lacs and 5% on
amount exceeding Rs.2.5
lacs.
14.3 Security Deposit for Non-registered suppliers: 10% of
the order value upto Rs.2.5 lacs and 5% on amount
exceeding Rs.2.5 lacs.
15. EMERGENCY PURCHASES
This arrangement is required in case of failure of the
procurement of the system. Following are common reasons for
the same.

1523
Materials getting out of stock due to Engineering
Reasons/indenter’s actions
e.g.
i) Delay in forecasting requirement
ii) Delay in furnishing recommendations
iii) Delay in inspection of materials received from supplier.
iv) Incomplete/Inadequate specification
v) Erratic consumption
vi) Disputed rejection
vii) Incorrect/low forecasted requirement etc.
15.2 Materials getting out of stock due to Materials
Management Reasons.
restrictions etc.
a) Delay in raising of recoupment slip.
b) Delay in processing of tenders, placement of
P.O.’s
c) Calculation error in working out quantity to be
put on tender
d) Delay in raising of Low Stock Form/Nonprocessing
of Low Stock Form.
e) Non-follow up with the suppliers.
f) Improper Co-ordination with Audit, Accounts,
Engg. Depts. etc.
15.3 Materials getting out of stock beyond the control
of Engg. Dept./M.M. Dept.
15.4 Steps to control Stock outs
a) Failure of supplier/strike/Lock outs
b) Non-availability of alternate source.
c) Non-availability materials, import
d) Erratic price rise of materials etc.
i) Advantage of rates received against the tender
under process to procure urgent needs.

1524
ii) Operation of +25% quantity on other source,
earlier P.O.
iii) Transfer of quantity from one supplier to other
supplier.
iv) Risk purchase tenders.
v) Urgent procurement with specific approval of
Management/Senior Officers with proper
justification through special letter enquiries,
Telephonic enquiries, short quotations etc.
vi) Repeat orders on earlier suppliers
vii) System checks
a. Low Stock Form
b. Reminder
c. P.O. follow up on monthly basis
d. Computerized control
16. Guiding Principle of Division of Quantity and Trial Orders
Case
No.
16.1 ‘New’/ ‘Semi-Regular’ suppliers (Trial Order)
1) Trial Orders are awarded to those New/Semi-Regular firms who stand lower
than the Lowest Regular supplier.
2) 30% Quantity is reserved for Trial Orders.
3) Trial Order Quantity to -
New Suppliers will not exceed 20%.
Semi Regular Suppliers will not exceed 30%.
4) New Supplier will get maximum 10% quantity.
Semi Regular Supplier will get maximum 20% quantity.
5) Division of Quantity for ‘Trial’ orders: -
Division of quantity under various circumstances would be done as per the
table as overleaf:
Description of case Division (%)
L1 L2 L3
1. Only one ‘New’ (i.e. L1 New) supplier 10 - -
2. Only one ‘Semi-Regular’ (i. e. L1 Semi-Regular) supplier 20 - -
3. Only two ‘New’ (i.e. L1 & L2 ‘New’) suppliers 10 10 -
4. Only two ‘Semi-Regular’ (i.e. L1 & L2 ‘Semi-Regular’) suppliers 15 15 -
5. L1 (‘New’) and L2 (‘Semi-Regular’) suppliers 10 20 -
6. L1 (‘Semi-Regular’) and L2 (‘New’) suppliers 20 10 -
7. L1, L2 and L3 all ‘New’ suppliers 10 10 -
8. L1, L2 and L3 all ‘Semi-Regular’ suppliers 10 10 10
9. L1 (‘New’), L2 (‘New’) and L3 (‘Semi-Regular’) suppliers 10 10 10

1525
10. L1 (‘New’), L2 (‘Semi-Regular’) and L3 (‘New’) suppliers 10 20 -
11. L1 (‘Semi-Regular’), L2 (‘Semi-Regular’) and L3 (‘New’) suppliers 15 15 -
12. L1 (‘Semi-Regular’), L2 (‘New’) and L3 (‘Semi-Regular’) suppliers 10 10 10
13. L1 (‘New’), L2 (‘Semi-Regular’) and L3 (‘Semi-Regular’) suppliers 10 10 10
14. L1 (‘Semi-Regular’), L2 (‘New’) and L3 (‘New’) suppliers 20 10 -
16.2 Regular Suppliers
Vital items :- Division permitted only upto 20% price differential.
Essential items :- Division permitted only upto 10% price differential.
Desirable items :- No division, 100% quantity to lowest acceptable supplier.
Formula for Division of Quantity
Identical Offer - 50:50
Price difference upto 1% - 55:45
Price difference 1% to 5% - 70:30
Price difference 5% to 10% - 80:20
Price difference 10% to 15% - 85:15
Price difference 15% to 20% - 90:10
Above 20% - No division

1526

Typical Operational Chart of Materials Storage & Purchase
Consuming
Dept.
Recoupment Slips
with tender quantities
System
P.C.U.
Tender Enquiries/Purchase orders
Tender Files
Tender files with
quotations
T.C.U.
Suppli
Receipt of
Quotations
Supply of
Materials
Rejected

1528
Recoupment Slip Recoupment Slips for material
with Requirements forecasting of requirements
Issue of materials to Accepted
Consuming Materials
Dept.
PCU – Purchase Control Unit
TCU – Tender Control Unit
Store
Godown
Inspect of
Mt il
Transit
Rejected material

Sr.
No.
Designation &
Grade
Asst. General
Manager
(Materials)
A-1 (Sr.)
No. of
Posts
1
Duties & Responsibilities
AGM(M) is the Head of Materials
Management Department and is responsible
for purchases, storage and issue of all types
of materials required by the Undertaking.
The following functions are highlighted:
i) Forecasting of demands, determination of stock levels and
recoupment levels applicable to all purchases from time
to time after studying the past market position and
planned policies of the Management.
ii) Cost avoidance and cost reduction in purchases
iii) Reduction in inventory and improving service level.
iv) Initiating the policy on authorization of purchases and
selection of suppliers.
v) Controlling the system on reporting of quantity and quality
of materials.
vi) Ensuring proper maintenance of records, showing
authorization of the purchases, placing of orders, follow
up of delivery schedules, inspection, receipt and
accounting of materials purchased, payment to suppliers,
liquidating advance payments, etc.
vii) Avoidance of cases of double payment or over payment
by being vigilant at various stages of payment.
viii) Ensuring payments, according to the agreed payment
rates/terms
ix) Review of cases of over-stocking and
stoppage of work due to materials out of
stock.
x) Ensuring deliveries from suppliers, according to
schedules, levying of penalty in case of delayed supplies
and waiving of penalty in case of genuine suppliers.
xi) Handling cases of risk purchases.
xii) Acceptance and refund/forfeiture of Security
Deposits/Earnest Money Deposits against various tenders.
xiii) Registration of suppliers, renewal of registration after
scrutiny of the Performance Report of the registered
firm, cancellation of registration, refund/forfeiture of
Permanent Security Deposit.
xiv) Awarding contracts, according to powers delegated from
time to time.
xv) Sanctioning of leave, according to the powers delegated
from time to time.
xvi) Organization of work in the whole department and laying

1530
down norms and involving methods of effective
control.

Sr.
No.
Designation &
Grade
Chief Materials
Manager
A-1
No. of
Posts
Duties & Responsibilities
xvii) Maintenance of confidential records of
staff/officers and scrutiny of complaints of
suppliers and important decisions of the
Management pertaining to the department.
xviii)Responsibility of disposal of scrap materials by monthly
Auction/Sales Tenders.
xix) Attending Tender Committee Meetings and various
other meetings with the G.M./ADDL.GM., other Heads
of Departments and officers of Materials Management
Department
xx) Scrutinizing various Committee Proposals for
purchases/reporting, as per the statutory requirement,
before putting up the same for G.M./BES&T
1
Committee.
xxi) Any other duties that may be assigned by the
G.M./ADDL.GM. from time to time.
CMM is the Head of Materials Management
Department at Kussara and is responsible
for purchases, storage and issue of all types
of materials required by the Electric Supply
and Civil Engg. Departments. The following
functions are highlighted:
i) Forecasting of demands, determination of stock levels and
recoupment levels applicable to all purchases from time to
time after studying the past market position and planned
policies of the Management.
ii) Cost avoidance and cost reduction in purchases
iii) Reduction in inventory and improving service level.
iv) Initiating the policy on authorization of purchases and
selection of suppliers.
v) Controlling the system on reporting of quantity and quality
of materials
vi) Ensuring proper maintenance of records, showing
authorization of the purchases, placing of orders, follow up of
delivery schedules, inspection, receipt and accounting of
materials purchased, payment to suppliers, liquidating
advance payments, etc.
vii) Avoidance of cases of double payment or over payment
by being vigilant at various stages of payment and
monitoring the liquidation of advance payment.
viii) Review of cases of over-stocking and
stoppage of work due to materials out of
stock.
ix) Ensuring deliveries from suppliers, according to

Sr.
No.
Designation &
Grade
No. of
Posts
1532
schedules, levying of penalty in case of delayed supplies and
waiving of penalty in case of genuine suppliers.
x) Handling cases of risk purchases.
xi) Acceptance and refund/forfeiture of Security
Deposits/Earnest Money Deposits against various tenders.
Duties & Responsibilities
xii) Assessing the performance of the suppliers an
recommending their Registration or renewal of their
Registration
xiii) Registration of suppliers, renewal of registration after
scrutiny of the Performance Report of the registered firm,
cancellation of registration, refund/forfeiture of Permanent
Security Deposit
xiv) Awarding contracts, according to powers delegated from
time to time.
xv) Sanctioning of leave, according to the powers delegated
from time to time.
xvi) Organization of work in the section and laying down
norms and involving methods of effective control.
xvii) Maintenance of confidential records of staff/officers and
scrutiny of complaints from suppliers and assisting AGM(M)
in important decisions of the Management pertaining to the
department.
xviii) Attending Tender Committee Meetings and various
other meetings with the G.M./ADDL.GM., other Heads of
Departments and officers of Materials Management
Department
xix) Scrutinizing various Committee Proposals for
purchases/reporting, as per the statutory requirement, before
putting up the same for G.M./BES&T Committee.
xx) Hearing of Second Appeal preferred by Delinquent
Employee
xxi) Carrying out Depot/Godown visits.
xxii) Any other duties that may be assigned by the
AGM(M)/ADDL.GM./G.M. from time to time.

1533
RESPONSIBILITIES AND DUTIES ATTACHED TO THE POST OF Dy.
CHIEF MATERIALS MANAGER IN GRADE A-2: -
Sr. No.1 The Materials Manager assists the AGM(M) in the
Management of the Materials Management Department. He is in
charge of Transport-I, Transport-II & General Section of
Materials Management Department, which looks after the
procurement of materials for the Undertaking & also he is
required to carry out the following functions :-
2.1 RESPONSIBILITIES :
1. Forecasting of materials demands, determination of stock
and Recoupment levels applicable to all purchase sections
– right quantity to be determined.
2. Suggesting means for cost avoidance and cost reduction
in purchases.
3. Reduction in inventory and improving service level.
4. Suggesting the policy on authorization of purchases and
selection of suppliers.
5. Controlling the system on reportings of quantity and
quality of materials.
6. Ensuring proper maintenance of records, properly showing
authorization of the
purchases, placing of orders, follow up of delivery
schedules, inspection, receipt and accounting of materials
purchased payment to suppliers according to the agreed
payment rates, terms etc.
7. Review of cases of over stocking as well as shortage and
non-availability of
materials, which may affect working of the department.
a) Handling cases of risk purchases.
b) Award of contracts according to purchase powers
delegated to him from
time to time.

1534
c) Organizing work in the sections of the Materials
Management Dept. under
his charge and laying down norms and evolving
methods of effective control.
d) Any other duties that may be assigned by Assistant
General Manager (Materials) from time to time.
e) Reporting directly to Assistant General Manager
(Materials).
2.2. DUTIES: His duties fall in 2 categories:
2.2.1 Daily Routine
2.2.2 Occasional Duties
2.2.1 DAILY ROUTINE: The work is divided in 3 main categories
as under :-
i) Administration
ii) Procurement & Inventory and
iii) Operations
2.2.1.1 ADMINISTRATION:
i) Officer papers, staff matters
ii) Import application / licences
iii) Stock check
iv) Planning and adopting procedures
v) Budget control
vi) Buyer’s and Seller’s relations etc.
2.2.1.2 PROCUREMENT & INVENTORY:
i) Indigenous purchases and servicing contracts
ii) Operation of ASRTU’s Rate Contracts/Block Sanction
iii) Foreign purchases
iv) Standardization and coding of materials
v) Materials planning and programming
vi) Stock Records (quantity and value)
vii) Foreign Exchange Requirements
viii) Clearance from the Directorate General of Technical
Development (DGTD)
ix) Development of indigenous sources of supply

1535
x) Excess / surplus stock, proposal to write off and inventory
control, the same being a vital parameter in the economic
of Stores Department.
xi) Approving purchase contracts upto the value of
Rs.1,50,000/- in each instance from the lowest tender.
2.2.1.2 OPERATION :
i) Receiving materials, inspection, handling & storage
ii) Preservation & up-keeping
iii) Issue / delivery etc.
OCCASIONAL DUTIES :
Licence
Sr.
No.
i) Visit to various Depot Stores, inspection of Fuel pumps
ii) Meeting with users
iii) Meetings with Stores Officers
iv) Attending Tender Committee Meetings
v) Attending Seminars on deputation
vi) Outstation visits in connection with the Supply and Import
vii) Factory inspection for the purpose of registration of firms
viii) Collection of samples from Production Line of the suppliers
Designation &
Grade
MM
A-3
who are on Trial Rate Contracts and dispatch of the same
to CIRT as per the directive of ASRTU.
No. of
Posts
Duties & Responsibilities
1 He is In charge of Materials Management Section, Transport
– II attached to the Bus Workshop is responsible for
procurement of Bus Chassis, Fabrication & Mounting of Bus
Bodies & Purchase of Other Vehicles required for the
Undertaking. He procures Tyres & High Speed Diesel &
Petrol, etc & assignments given by Dy. Chief Material
Manager & Asstt. General Manager (Materials) from time to
time. He has power of approving the Contract Purchase
proposal up to Rs. 60,000/-. He is also required to sign the
Purchase Orders & Acceptance Letters above Rs. 25,000/-.
Responsibilities & duties attached to
the post of Materials Manager in Grade
A-3: -

Sr.
No.
Designation &
Grade
No. of
Posts
1536
Materials Manager is incharge of the materials Management
(T-II) Section, Dadar and primarily looks after the
procurement and issue of approx. 2800 bus & workshop
spares required by the Transportation Engineering
Department. He is responsible for timely purchases, proper
storage and issue of various types of bus spares and workshop
spares required by the Transportation and Engineering
Department and is required to carry out the following
functions: -
Responsibilities and duties are divided into Daily Routine and
Occasional Duties
DAILY ROUTINES
Forecasting of demands of spares, determination of Stock and
Recoupment levels applicable to Workshop Stores. Directing
subordinate staff as regards stock out.
Cost avoidance and cost reduction in purchase.
Reduction in inventory and improving service level
Initiating and scrutinizing Annual Schedules and Recoupment
Slips pertaining to his/her section at the proper time.
Ensuring proper maintenance of bin cards and other records
for this purpose.
Controlling the system of reporting of quantity and quality of
materials.
Initiating and progressing of tendering action through Tender
Control Unit. Inviting and opening of tenders, evaluation of
tenders, obtaining recommendations wherever necessary.
To attend Tender Committee Meeting as a Secretary and
prepare notings of the Tender Committee Meeting.
Duties & Responsibilities
To scrutinize Draft Committee Notes and GM Notes and
correct the discrepancies, if any.
Scrutiny of purchase proposals and approving the same upto
the value of Rs.60,000/-, only the lowest tenderers
Initiating Recoupment action, placing of purchase orders,
follow up of delivery schedules etc.
Avoidance of cases of double Recoupment of materials.
Receipt of materials in the Transit Stores, putting up the same
for inspection, follow up for inspection reports.
Adopting proper labeling for identifying materials under
inspection, accepted materials and rejected materials.

Sr.
No.
Designation &
Grade
No. of
Posts
1537
Suitably arranging the materials in the Transit Stores.
Drawing of SRNs in the case of accepted materials, sending
rejection memos in the case of rejected materials, ensuring
that the rejected materials are collected back by the suppliers.
In the case of advance payment purchase orders, it is to be
ensured that materials are not returned before the cost of the
material is refunded by the suppliers.
Follow up with the under writers for settling insurance
claims. Taking the accepted materials in stock and proper
stocking in the Workshop Stores.
Issue of the materials against the proper requisitions. Ensure
that abnormal quantity is not issued to the departments.
While issuing, ‘principle of first come first out’ is to be
followed.
Refund of Earnest Money and Security Deposits.
Handling of cases of Risk Purchases
Maintenance of discipline in the section.
Development of vendors for supplying bus spares.
Allocation of duties to the staff working under him/her.
Controlling work of dispatch Section of T-I & T-II and
Overall control of Workshop Stores.
OCCASIONAL DUTIES
Review of Bin cards of ‘A’ class items. Scrutiny of SV
Sheets and exception reports of E.D.P.
Reporting to Transportation Engg. Department regarding
abnormal consumption as well as over stock of the items.
Taking action for disposal of surplus stock after consulting
the user department. Scrutiny of computer reports.
To act as Secretary of the Tender Committee Meeting
Meeting with the Officers of the Transportation &
Engineering Department. Holding meeting with Stores
Officers for explaining new procedures and to solve
difficulties.
Duties & Responsibilities
Visit to storage places at various Depots once in a month.
Visit to suppliers’ factories for inspection and collection of
samples. To attend conferences.
To attend to legal matters pertaining to his/her section.
Preparing confidential reports of the staff and officers under
his/her charge. Conducting Charge-sheet enquiries, hearing
appeals.
Make changes of staff whenever required.
Plan leave programme of officers and staff, preparation of
budget estimate and establishment schedule.

Sr.
No.
DMM(T-I)
A-4
Designation &
Grade
1538
To perform any other duties as may be assigned from time to
time by Addl. G.M./A.G.M.(M)/C.M.M./M.M.
Reports to A.G.M.(M) through C.M.M./M.M.
To perform emergency duties in case of emergency situations
To direct A/GVIII, A/GIX, A/GX & A-5 carry out emergency
duties in case of emergency situations.
01 He is In charge of Materials Management Section. Transport
– I attached to the Bus Workshop is responsible for
procurement of Bus Chassis. Fabrication & Mounting of Bus
Bodies & Purchase of Other Vehicles required for the
Undertaking. He procures Tyres & High Speed Diesel &
Petrol. Etc. & assignments given by Material Manager &
Asst. General Manager (Materials) from time to time. He has
power of approving the Contract Purchase proposal up to Rs.
60.000/-. He is also required to sign the Purchase Orders &
Acceptance Letters above Rs. 25,000/-.
RESPONSIBILITIES & DUTIES ATTACHED
No. of
Posts
TO THE POST OF DY. MATERIALS
MANAGER (T-I) IN GRADE A-4: -
The Dy. Materials Manager (T-I) is in charge of the Materials
Management (T-I) Section. Dadar and primarily looks after
the procurement and issue of approx. 2800 bus & workshop
spares required by the Transportation Engineering
Department. He is responsible for timely purchases. proper
storage and issue of various types of bus spares and workshop
spares required by the Transportation and Engineering
Department and is required to carry out the following
functions: -
Responsibilities and duties are divided into Daily Routine and
Occasional Duties.
DAILY ROUTINE
Forecasting of demands of spares. determination of Stock and
Recoupment levels applicable to Workshop Stores. Directing
subordinate staff as regards stock out.
Cost avoidance and cost reduction in purchase.
Reduction in inventory and improving service level.
Initiating and scrutinizing Annual Schedules and Recoupment
Slips pertaining to his/her section at the proper time.
Ensuring proper maintenance of bin cards and other records
for this purpose.
Duties & Responsibilities
Controlling the system of reporting of
quantity and quality of materials.
Initiating and progressing of tendering action through Tender
Control Unit. Inviting and opening of tenders. Evaluation of
tenders. Obtaining recommendations wherever necessary.

Sr.
No.
Designation &
Grade
No. of
Posts
1539
To attend Tender Committee Meeting as a Secretary and
prepare notings of the Tender Committee Meeting.
To scrutinize Draft Committee Notes and GM Notes and
correct the discrepancies. if any.
Scrutiny of purchase proposals and approving the same upto
the value of Rs.60,000/- only the lowest tenderers.
Initiating Recoupment action. Placing of purchase orders.
Follow up of delivery schedules etc.
Avoidance of cases of double Recoupment of materials.
Receipt of materials in the Transit Stores. Putting up the
same for inspection. Follow up for inspection reports.
Adopting proper labeling for identifying materials under
inspection. Accepted materials and rejected materials.
Suitably arranging the materials in the Transit Stores.
Drawing of SRNs in the case of accepted materials. Sending
rejection memos in the case of rejected materials. Ensuring
that the rejected materials are collected back by the suppliers.
In the case of advance payment purchase orders. it is to be
ensured that materials are not returned before the cost of the
material is refunded by the suppliers. Follow up with the
under writers for settling insurance claims.
Taking the accepted materials in stock and proper stocking in
the Workshop Stores.
Issue of the materials against the proper requisitions. Ensure
that abnormal quantity is not issued to the departments.
While issuing. ‘principle of first come first out’ is to be
followed.
Refund of Earnest Money and Security Deposits. Handling of
cases of Risk Purchases.
Maintenance of discipline in the section.
Development of vendors for supplying bus spares.
Allocation of duties to the staff working under him/her.
Controlling work of dispatch Section of T-I & T-I and
Overall control of Workshop Stores.
Drawing of SRNs in the case of accepted materials. sending
rejection memos in the case of rejected materials. ensuring
that the rejected materials are collected back by the suppliers.
In the case of advance payment purchase orders. it is to be
ensured that materials are not returned before the cost of the
material is refunded by the suppliers. Follow up with the
under writers for settling insurance claims.
Taking the accepted materials in stock and proper stocking in
the Workshop Stores.
Duties & Responsibilities
Issue of the materials against the proper requisitions. Ensure
that abnormal quantity is not issued to the departments.
While issuing. ‘principle of first come first out’ is to be
followed.

Sr.
No.
Designation &
Grade
No. of
Posts
1540
Refund of Earnest Money and Security Deposits. Handling of
cases of Risk Purchases.
Maintenance of discipline in the section.
Development of vendors for supplying bus spares.
Allocation of duties to the staff working under him/her.
Controlling work of dispatch Section of T-I & T-I and
Overall control of Workshop Stores.
OCCASIONAL DUTIES
Review of Bin cards of ‘A’ class items. Scrutiny of SV
Sheets and exception reports of E.D.P.
Reporting to Transportation Engg. Department regarding
abnormal consumption as well as over stock of the items.
Taking action for disposal of surplus stock after consulting
the user department. Scrutiny of computer reports
To act as Secretary of the Tender Committee Meeting
Meeting with the Officers of the Transportation &
Engineering Department. Holding meeting with Stores
Officers for explaining new procedures and to solve
difficulties
Visit to storage places at various Depots once in a month.
Visit to suppliers’ factories for inspection and collection
of samples. To attend conferences.
To attend to legal matters pertaining to his/her section
Preparing confidential reports of the staff and officers under
his/her charge. Conducting Charge-sheet enquiries. hearing
appeal
Make changes of staff whenever required.
Plan leave programme of officers and staff. preparation of
budget estimate and establishment schedule
To perform any other duties as may be assigned from time to
time by Addl. G.M./A.G.M.(M)/C.M.M./M.M.
Reports to A.G.M.(M) through C.M.M./M.M
To perform emergency duties in case of emergency situations.
To direct A/GVIII. A/GIX. A/GX & A-5 carry out
emergency duties in case of emergency situations.
To attend to legal matters pertaining to his/her section.
Preparing confidential reports of the staff and officers under
his/her charge. Conducting Charge-sheet enquiries. hearing
appeals
Make changes of staff whenever required
Plan leave programme of officers and staff. preparation of
budget estimate and establishment schedule.
To perform any other duties as may be assigned from time to
time by Addl. G.M./A.G.M.(M)/C.M.M./M.M.
Reports to A.G.M.(M) through C.M.M./M.M.
Duties & Responsibilities
To perform emergency duties in case of emergency situations

DMM(Gen.)
A-4
1541
To direct A/GVIII. A/GIX. A/GX & A-5 carry out
emergency duties in case of emergency situations.
01 He is In charge of Materials Management Department, General
Section attached to the General Depot Stores is responsible for
procurement of general items required by the various
department of the Undertaking. He procures Stationary,
Computers & its accessories, Rain Coat, Cloth, BEST Diaries
etc & assignments given by Material Manager & Asst. General
Manager (Materials) from time to time. He has power of
approving the Contract Purchase proposal up to Rs. 60.000/-.
He is also required to sign the Purchase Orders & Acceptance
Letters above Rs. 25.000/-.
Responsibilities & duties attached to the
post of Dy. Materials Manager (Gen.) in
Grade A-4: -
The Dy. Materials Manager (General) is in charge of the
Materials Management (General) Section, Dadar and
primarily looks after the procurement and issue of approx.
1500 general items required by the various department of the
Undertaking. He is responsible for timely purchases, proper
storage and issue of the items purchased to various department
as per their requirements and is required to carry out the
following functions: -
Responsibilities and duties are divided into Daily Routine and
Occasional Duties.
DAILY ROUTINES
Forecasting of demands of spares. determination of Stock and
Recoupment levels applicable to Workshop Stores. Directing
subordinate staff as regards stock out.
Cost avoidance and cost reduction in purchase.
Reduction in inventory and improving service level.
Initiating and scrutinizing Annual Schedules and Recoupment
Slips pertaining to his/her section at the proper time. Ensuring
proper maintenance of bin cards and other records for this
purpose.
Controlling the system of reporting of quantity and quality of
materials.
Initiating and progressing of tendering action through Tender
Control Unit. Inviting and opening of tenders. evaluation of
tenders. obtaining recommendations wherever necessary.
To attend Tender Committee Meeting as a Secretary and
prepare notings of the Tender Committee Meeting.
To scrutinize Draft Committee Notes and GM Notes and
correct the discrepancies. if any.
Scrutiny of purchase proposals and approving the same upto
the value of Rs.60.000/-. only the lowest tenderers.
Initiating Recoupment action. placing of purchase orders.
follow up of delivery schedules etc.

Sr.
No.
Designation &
Grade
No. of
Posts
1542
Duties & Responsibilities
Avoidance of cases of double Recoupment of materials.
Receipt of materials in the Transit Stores. putting up the same
for inspection. follow up for inspection reports.
Adopting proper labeling for identifying materials under
inspection. accepted materials and rejected materials. Suitably
arranging the materials in the Transit Stores.
Drawing of SRNs in the case of accepted materials.
sending rejection memos in the case of rejected materials.
ensuring that the rejected materials are collected back by
the suppliers.
OCCASIONAL DUTIES
Review of Bin cards of ‘A’ class items. Scrutiny of SV Sheets
and exception reports of E.D.P.
Reporting to Transportation Engg. Department regarding
abnormal consumption as well as over stock of the items.
Taking action for disposal of surplus stock after consulting the
user department. Scrutiny of computer reports.
To act as Secretary of the Tender Committee Meeting.
Meeting with the Officers of the Transportation & Engineering
Department. Holding meeting with Stores Officers for
explaining new procedures and to solve difficulties.
Visit to storage places at various Depots once in a month.
Visit to suppliers’ factories for inspection and collection of
samples. To attend conferences.
To attend to legal matters pertaining to his/her section.
Preparing confidential reports of the staff and officers under
his/her charge. Conducting Charge-sheet enquiries. hearing
appeals.
Make changes of staff whenever required.
Plan leave programme of officers and staff. preparation of
budget estimate and establishment schedule.
To perform any other duties as may be assigned from time to
time by Addl. G.M./A.G.M.(M)/C.M.M./M.M.
Reports to A.G.M.(M) through C.M.M./M.M.
To perform emergency duties in case of emergency situations.
To direct A/GVIII. A/GIX. A/GX & A-5 carry out
emergency duties in case of emergency situations
He is In charge of Materials Management Section, Supply &
Building and is responsible for procurement of Energy
Meters, Key Telephone System, Cement, Current
Transformers (CT) of different types, Lamps, Paints, Lead
Sheet and Lead Pipes, etc. required for the Undertaking. He is
also given assignments by Asstt. General Manager
(Materials) and Chief Material Manager from time to time.
He has power of approving the Contract Purchase proposal up
to Rs. 60,000/-. He is also required to sign the Purchase
Orders and Acceptance Letters above Rs. 25,000/-.

Sr.
No.
Designation &
Grade
DMM(SB)
A-4
1543
No. of
Posts
Duties & Responsibilities
01 Responsibilities and duties attached to
the post of Dy. Materials Manager (SB)
in Grade A-4
The Dy. Materials Manager (SB) primarily looks after the
procurement 550 Nos. of stock items and 500 Nos. of nonstock
items and receipt storage, issue, verifications and
accounting of all the 1,600 stock items required by the
Electric Supply and Building Department and is required to
carry out the following functions:
Responsibilities and duties are divided into Daily Routine and
Occasional Duties.
DAILY ROUTINES
Forecasting of demands of stock items, determination of
Stock and Recoupment levels applicable to Depot Stores.
Directing subordinate staff as regards stock out.
Cost avoidance and cost reduction in purchase.
Reduction in inventory and improving service level.
Initiating and scrutinizing Annual Schedules and Recoupment
Slips pertaining to his/her section at the proper time.
Ensuring proper maintenance of bin cards and other records
for this purpose.
Controlling the system of reporting of quantity and quality of
materials.
To attend Tender Committee Meeting as a Secretary and
prepare notings of the Tender Committee Meeting.
To scrutinize Draft Committee Notes and GM Notes and
correct the discrepancies, if any.
Scrutiny of purchase proposals and approving the same upto
the value of Rs.60,000/-, only the lowest tenderers
Initiating Recoupment action, placing of purchase orders,
follow up of delivery schedules etc.
Avoidance of cases of double Recoupment of materials.
Receipt of materials in the Transit Stores, putting up the same
for inspection, follow up for inspection reports.
Adopting proper labeling for identifying materials under
inspection, accepted materials and rejected materials.
Suitably arranging the materials in the Transit Stores.
Drawing of SRNs in the case of accepted materials,
sending rejection memos in the case of rejected materials,
ensuring that the rejected materials are collected back by

Sr.
No.
Designation &
Grade
No. of
Posts
1544
the suppliers.
In the case of advance payment purchase orders, it is to be
ensured that materials are not returned before the cost of
the material is refunded by the suppliers.
Follow up with the under writers for settling insurance
claims.
Taking the accepted materials in stock and proper stocking in
the Depot Stores.
Duties & Responsibilities
Issue of the materials against the proper requisitions. Ensure
that abnormal quantity is not issued to the departments.
While issuing, ‘principle of first come first out’ is to be
followed.
Refund of Earnest Money and Security Deposits.
Handling of cases of Risk Purchases.
Maintenance of discipline in the section.
Development of vendors for supplying various items.
Allocation of duties to the staff working under him/her.
Overall control of Depot Stores.
OCCASIONAL DUTIES
Review of Bin cards of ‘A’ class items. Scrutiny of SV
Sheets and exception reports of E.D.P.
Reporting to Electric Supply and Building Departments
regarding abnormal consumption as well as over stock of the
items. Taking action for disposal of surplus stock after
consulting the user department. Scrutiny of computer reports.
Meeting with the Officers of the Electric Supply and
Building Departments.
Holding meeting with Stores Officers for explaining new
procedures and to solve difficulties.
Visit to storage places at various Depots once in a month.
To attend conferences.
To attend to legal matters pertaining to his/her section.
Preparing confidential reports of the staff and officers under
his/her charge.
Conducting Charge-sheet enquiries, hearing appeals.
Make changes of staff whenever required.
Plans leave Programme of officers and staff.
To perform any other duties as may be assigned from time to
time by Addl. GM/AGM(M)/CMM.
Reports to AGM(M) through CMM.
To perform emergency duties in case of emergency situations
To direct A/GVIII, A/GIX and A/GX carry out
emergency duties in case of emergency

Sr.
No.
Designation &
Grade
AMM(T-II)
A-5
No. of
Posts
1545
situations.
Attending and giving position in monthly Stores and Supply
Co-ordination Meeting.
Holding Co-ordination meetings with Building and MRE
Department.
Follow-up cases of Meters failed in guarantee period.
Follow-up case of lamp failed in guarantee period.
To reply MCA queries and Annual MCA Reports.
To scrutinize meters specifications (which is major item
having tender value of Rs.4 to Rs.30 Crores), doing
correspondence regarding same in detail.
Duties & Responsibilities
Deals with cases of refund of 5% and in
respect orders for major items Meters,
Telephone Exchanges, etc.
To scrutinizes and studies IEEMA circular regarding standard
indexes, etc.
To scrutinizes price variation claim in respect of major
items.
01 The responsibilities & duties of Asst. Material Manager (T-II)
are to assist Deputy Material Manager (T-II) for proper
functioning of the Material Management Section. He deals
with the procurement of stock and non stock items needed for
operation, repairs & maintenance of Buses & Workshop
section. He is directly reporting to DMM (T-II). He has
power of approving the Contract Purchase proposal up to Rs.
40,000/-. He is also required to sign the Purchase Orders &
Acceptance Letters above Rs. 25,000/- & assignments
given by Material Manager & Asstt. General Manager
(Materials) from time to time.
RESPONSIBILITIES & DUTIES ATTACHED TO THE
POST OF ASSTT. MATERIALS MANAGER (T-II) IN
GRADE A-5
The responsibilities and duties of Asstt. Materials Manager
(T-II) are to assist Dy. Materials Manager (T-II) for the
proper functioning of the Materials Management Section
dealing with bus spares. He is reporting directly to the Dy.
Materials Manager (T-II).

Sr.
No.
Designation &
Grade
No. of
Posts
1546
However, the power of approving the purchase / service
contract / proposal is limited to Rs.40,000/- in each instance
provided the proposal is in favour of the lowest tenderer. He
is also required to sign the Purchase Orders above Rs.25,000/-
and Acceptance Letters of identical value.
Any other duties assigned to him by his Senior Officers from
time to time
DAILY ROUTINES
Forecasting of demands of spares, determination of stock and
recoupment levels applicable to Workshop Stores. Directing
subordinate staff as regards stock out.
Cost avoidance and cost reduction in purchase.
Reduction in inventory and improving service level.
Initiating and scrutinizing annual schedules and Recoupment
slips pertaining to his/her section at the proper time. Ensuring
proper maintenance of bin cards and other records for this
purpose.
Controlling the system of reporting of quantity and quality of
materials.
Initiating and progressing of tendering action through Tender
Control Unit. Inviting and opening of tenders, evaluation of
tenders, obtaining recommendations wherever necessary.
Duties & Responsibilities
Scrutiny of purchase proposals and approving the same upto the
value of Rs.40,000/-, only the lowest Tenderers
Initiating Recoupment action, placing of purchase orders,
follow up of delivery schedules etc.
Avoidance of cases of double Recoupment of materials.
Receipt of materials in the Transit Stores, putting up the same
for inspection, follow up for inspection reports.
Adopting proper labeling for identifying materials under
inspection, accepted materials and rejected materials.
Suitably arranging the materials in the Transit Stores.
Drawing of SRNs in the case of accepted materials, sending
rejection memos in the case of rejected materials, ensuring
that the rejected materials are collected back by the suppliers.
In the case of advance payment purchase orders, it is to be
ensured that materials are not returned before the cost of the
material is refunded by the suppliers. Follow up with the
under writers for settling insurance claims.
Taking the accepted materials in stock and proper stocking in
the Workshop Stores.

Sr.
No.
Designation &
Grade
No. of
Posts
1547
Refund of Earnest Money and Security Deposits.
Handling of cases of Risk Purchases.
Issue of the materials against the proper requisitions. Ensure
that abnormal quantity is not issued to the departments.
While issuing, ‘principle of first come first out’ is to be
followed.
Maintenance of discipline in the section.
Development of vendors for supplying bus spares.
Allocation of duties to the staff working under him/her.
Controlling work of dispatch Section of T-I & T-II and
Overall control of Tender Control Unit (TCU) Section.
OCCASIONAL
DUTIES
Review of Bin cards of ‘A’ class items. Scrutiny of SV
Sheets and exception reports of E.D.P.
Reporting to Transportation Engg. Department regarding
abnormal consumption as well as over stock of the items.
Taking action for disposal of surplus stock after consulting
the user department. Scrutiny of computer reports.
To act as Secretary of the Tender Committee Meeting.
Meeting with the Officers of the Transportation &
Engineering Department. Holding meeting with Stores
Officers for explaining new procedures and to solve
difficulties.
Visit to storage places at various Depots once in a month.
Visit to suppliers’ factories for inspection and collection of
samples. To attend conferences.
To attend to legal matters pertaining to his/her section.
Duties & Responsibilities
Preparing confidential reports of the staff and officers under
his/her charge. Conducting Charge-sheet enquiries, hearing
appeals.
Make changes of staff whenever required.
Plan leave programme of officers and staff, preparation of
budget estimate and establishment schedule.
To perform any other duties as may be assigned from time to time
by A.G.M.(M)/C.M.M/Dy.C.M.M./M.M./D.M.M.
Reports to M.M. through D.M.M.
To perform emergency duties in case of emergency situations
To direct A/GVIII, A/GIX & A/GX to carry out emergency duties
in case of emergency situations.
AMM(SB)I&II THE RESPONSIBILITIES AND DUTIES OF ASST.

Sr.
No.
1548
A-5 MATERIAL MANAGER (SB)I & II
Designation &
Grade
No. of
Posts
He is in charge of Materials Management Section (Supply &
Building)I.
He deals with the procurement of stock and non-stock
items needed for operation, repairs and maintenance of
Electric Supply & Building Department, i.e. Lanterns,
Poles, Brackets, Cable Warning Covers, Transformer Oil,
Road and Building Materials, H.S. Epoxy and Tapes Jt.
Kits, Fans, Compressors for Air Conditioning Units, etc.
He is directly reporting to CMM. He has power of approving
the Contract Purchase proposal up to Rs. 40,000/-. He is also
required to sign the Purchase Orders & Acceptance Letters
above Rs. 15,000/- and assignments given by Material
Manager and Asst. General Manager (Materials) from time to
time.
RESPONSIBILITIES AND DUTIES ATTACHED TO
THE POST OF ASSTT. MATERIALS MANAGER (SB) IN
GRADE
A-5
He is reporting directly to the Chief Materials Manager(SB)I.
However, the power of approving the purchase / service
contract / proposal is limited to Rs.40,000/- in each instance
provided the proposal is in favour of the lowest tenderer. He
is also required to sign the Purchase Orders above Rs.25,000/-
and Acceptance Letters of identical value.
Any other duties assigned to him by his Senior Officers from
time to time.
DAILY ROUTINES
Directing subordinate staff as regards stock out.
Cost avoidance and cost reduction in purchase.
Reduction in inventory and scrutinizing.
Initiating and scrutinizing Annual Schedules and Recoupment
Slips pertaining to his/her section at the proper time.
Ensuring proper maintenance of bin cards and other records
for this purpose.
Duties & Responsibilities
To attend Tender Committee Meeting as a Secretary and
prepare notings of the Tender Committee Meeting.

Sr.
No.
Designation &
Grade
No. of
Posts
1549
To scrutinize Draft Committee Notes and GM Notes and
correct the discrepancies, if any.
Scrutiny of purchase proposals and approving the same upto
the value of Rs.60,000/-, only the lowest tenderers.
Initiating Recoupment action, placing of purchase orders,
follow up of delivery schedules etc.
Avoidance of cases of double Recoupment of materials.
Receipt of materials in the Transit Stores, putting up the same
for inspection, follow up for inspection reports.
Adopting proper labeling for identifying materials under
inspection, accepted materials and rejected materials.
Suitably arranging the materials in the Transit Stores.
Drawing of SRNs in the case of accepted materials, sending
rejection memos in the case of rejected materials, ensuring
that the rejected materials are collected back by the suppliers.
In the case of advance payment purchase orders, it is to be
ensured that materials are not returned before the cost of the
material is refunded by the suppliers.
Follow up with the under writers for settling insurance
claims.
Taking the accepted materials in stock and proper
stocking in the Depot Stores.
Issue of the materials against the proper requisitions. Ensure
that abnormal quantity is not issued to the departments.
While issuing, ‘principle of first come first out’ is to be
followed.
Refund of Earnest Money and Security Deposits.
Handling of cases of Risk Purchases.
Maintenance of discipline in the section.
Development of vendors for supplying various items
Allocation of duties to the staff working under him/her.
Overall control of Depot Stores.
OCCASIONAL DUTIES
Review of Bin cards of ‘A’ class items. Scrutiny of SV
Sheets and exception reports of E.D.P.
Reporting to Electric Supply and Building Departments
regarding abnormal consumption as well as over stock of the
items. Taking action for disposal of surplus stock after
consulting the user department. Scrutiny of computer reports.
Meeting with the Officers of the Electric Supply and Building
Departments.
Holding meeting with Stores Officers for explaining new
procedures and to solve difficulties.
Duties & Responsibilities

Asst. Materials
Manager
(Co –ord.)
A-5
1550
Visit to storage places at various Depots once in a month.
To attend conferences.
To attend to legal matters pertaining to his/her section
Preparing confidential reports of the staff and officers under
his/her charge.
Conducting Charge-sheet enquiries, hearing appeals.
Make changes of staff whenever required.
Plans leave Programme of officers and staff.
To perform any other duties as may be assigned from time to
time by Addl. GM/AGM(M)/CMM.
Reports to AGM(M) through CMM.
To perform emergency duties in case of emergency situations
To direct A/GVIII, A/GIX and A/GX carry out emergency
duties in case of emergency situations.
Attending and giving position in monthly Stores and Supply
Co-ordination Meeting.
Holding Co-ordination meetings with Building and MRE
Department.
Follow-up cases of Meters failed in guarantee period.
Follow-up case of lamp failed in guarantee period.
To reply MCA queries and Annual MCA Reports.
To scrutinize meters specifications (which is major item
having tender value of Rs.4 to Rs.30 Crores), doing
correspondence regarding same in detail.
Deals with cases of refund of 5% and in respect orders for
major items Meters, Telephone Exchanges, etc.
To scrutinizes and studies IEEMA circular regarding standard
indexes, etc.
To scrutinizes price variation claim in respect of major
items.
1 Acts as an Co-ordinator between the Heads of various
Purchase Control Units and AGM(M), following up of
various instructions given by AGM(M) and cocoordinating
the reports received from various Purchase
Control Units and putting up the same for AGM(M)’s
information/approval.
Scrutiny of draft Committee Notes of high
value tenders put up to BES&T Committee
for approval of AGM(M)/ADDL./GM.
Scrutiny of proposals put up to AGM(M)/ADDL.GM./G.M.
Scrutiny of indents for invitation of tenders put up to
AGM(M) for approval.
Scrutiny and signing of bill vouchers of Bills Section
Monitors the Bills Section (Normal Payment) and ensures
timely payment to the suppliers, availing cash discount,
wherever applicable.
Monitoring the O.B. Section of Materials Management
Department and taking measures to timely dispose of the
O.Bs.

Sr.
No.
Designation &
Grade
Administrative
Officer Materials
Management
A-5
No. of
Posts
1551
Duties & Responsibilities
Monitoring the SRN Control Section and ensuring the timely
despatch of SRN to EDP Dept. for processing of T.R. and
giving necessary information to Accounts Dept. regarding the
purchases made during the month.
Correspondence with the suppliers for incorrect
invoices/refund of EMD/SD etc.
Co-ordination with Sectional Heads for various projects
assigned by AGM(M).
Hearing of Appeals.
Any other work that may be assigned by AGM(M) from
time to time.
1 AOMM is in-charge of various sections of Materials
Management Dept. at Colaba, i.e. Establishment, Stores-
Accounts, Registration of Firms, Petrol, Advance Payment,
Customs & Clearance and Grains Sections. Her Duties &
Responsibilities are as under:
Establishment
Section
Maintains Index of all the staff/officers of M.M. Dept. and
arranges for their Transfers/Promotions.
Prepares Annual Budget Estimate of Salaries, Wages,
Allowances, Free Travel Tokens, Bus Passes, etc. and
augmentation of Budget grants.
Prepares annual proposal for variation in Establishment
Schedule.
Following up of filling in vacancies by sending proposals
along with justifications and subsequent follow up.
Putting up proposals for sanction of O.T., Acting
Arrangements, combination of appointments, Transfers,
Promotions, Confirmation, Termination of Services,
Resignations, Revalidation of lapsed posts, etc.
Putting up proposal for Management’s sanction for purchase
of various requirements of the department and following up
the same.
Maintenance of Service Record Files of employees on roll as
well as separated employees.
Preparation of departmental seniority list
Forwarding of proposal received from all the employees of
M.M. Dept. for their requirements. For e.g. Transfer
Applications, Salary Certificates, Service Certificates, No
Objection Certificates, C.B. instalments, Meal Allowance,
Sports Leave, loan from P.F., etc.
Certifies the Final Dues Bills, Gratuity Bills, P.F. Bills, etc.
Issuing of Notices of termination of services, superannuation,
invalidation, dismissal, etc.

Sr.
No.
Designation &
Grade
No. of
Posts
1552
Duties & Responsibilities
Monitoring other establishment matters like scholarship,
allowances, recovery from the employees, payment of
Rs.100/- towards books expenditure, funeral expenses,
subsidy, festival advance, payment and recovery, L.T.A.,
encashment of leave, leave without pay, special leave,
deputation, etc.
Receipt of all MCA Queries, distributing the same to the
concerned section, following up the replies and maintaining
records of the same.
Compiles all the required information for preparation of
Administrative Report and departmental Bulletin.
Putting up of Confidential Reports of all ‘B’ Grade officers
working under her.
Hearing of Appeals against the order of Trying Officer.
Ensures that all requisitions and credit notes received
from the Depots in a regular flow and send to EDP Dept.
and is also responsible for compiling statistical
information that will be called for by the Management,
Government Bodies or Private parties in respect of
purchases and consumption of stores materials. Keeps
track on the outflow of funds from various grants and
submits monthly statements to Accounts Dept. in respect
of administrative expenses
Putting up of draft notes to BES&T Committee in respect
of adjustments, shortages, excesses, writing off 460K(d),
(L), (M), etc.
Scrutiny of T.R. as far as rates are concerned and sending
adjustments to EDP Dept. to rectify the errors in the T.R.
Advance Section
Scrutinizes the Bill Vouchers of value in excess of
Rs.50,000/- and endorses the same.
Maintains Imprest Cash of Rs.2,60,000.00 (approx.) weekly
and arranges for recoupment of Imprest Cash and Advance
Payment for payment of urgent bills like octroi, freight,
insurance, etc.
Liquidation of Advance Payment made to the suppliers and
other parties.
Makes correspondence with suppliers regarding short/excess
payment, recovery, incorrect invoices, applicability of
statutory levies, renewal of registration, etc.
Registration of

Sr.
No.
Designation &
Grade
No. of
Posts
1553
firms
Initiates action for Registration of firms, renewing the
registration, cancelling of registration, accepting, refunding
and forfeiture of permanent security deposit.
Customs &
Clearance
Supervises the clearance of consignments received against
FOR destination
Duties & Responsibilities
Arranging for clearing consignment received from overseas
parties.
Liquidation of advances drawn for payment of Octroi,
Freight, Insurance, etc.
Correspondence with MMC regarding refund of excess Octroi
paid.
Arranging contract for Transportation & Clearance of
material and making payment to such a contractor regularly
after thorough scrutiny of the Job Sheets received.
Arranging for survey in case the consignments are found
in damaged condition
Recovery of demurrage, wharfage, etc
Grainshop
Arranging for purchase of non-rationed grain
commodities after initiating tenders and arranging for
distribution of the same to the employees of the
Undertaking through requisitions from 3 Main Grainshops
and 9 Sub-centres
Selecting of grains received against tenders and putting up
proposal and P.O. for purchase of the same
Taking a review of sales of grains and suggesting
measures to avoid shortages and piling of unsold grains
Scrutiny of all the records maintained in the section
Petrol
Refund and recovery of value of petrol drawn by the officers
eligible for the same.
Any other work assigned to her by AGM(M) from time to

Sr.
No.
Asst. Materials
Manager (Sales)
A-5
Designation &
Grade
time
1554
1 AMM(Sales) is the in charge of two sections, i.e. Sales
Tender Section and Disposal Section
No. of
Posts
He is responsible for accepting unserviceable and scrap
materials credited by the various departments to the
Disposal Office and Scrap Yard and stacking them in the
proper manner in the storage places at Wadala (Anik) and
Oshiwara Scrap Yard
He enters into a Triennial Contract for appointment of
Auctioneers
He ensures that the Auction Catalogues are prepared well
in advance and handed over to the Auctioneers before he
inserts the auction advertisement in the newspapers. For
this purpose, he instructs Materials Management Officer
(Sales) to send the disposal advices to Sales Tender
Section at least before two weeks of the auction date
He ensures putting identification boards on salable items
in the Scrap Yard and Disposal Office, to enable the
prospective bidders to inspect the materials
Duties & Responsibilities
He attends auction along with Asst. General Manager
(Materials) and other superintending officers
He advises MMO(Sales) to deliver the material after the
successful bidder pays the balance bid amount
He settles disputes/requests regarding ground rent and
other aspects in the sale of material
He puts up necessary notes to AGM(M), AGM(A) and
ADDL.GM. as regards desirable deviations in the
procedures for disposal of items, so that the items
remained unsold for a long time are expected to be
disposed of without much further attempts
He ensures that the note for post facto approval for
disposal of items is submitted to the G.M., BEST
Committee and Corporation, depending upon the value.
He complies with the requirements of Sales Tax
Authorities

1555
THE BRIHAN-MUMBAI ELECTRIC SUPPLY &
TRANSPORT UNDERTAKING
(OF THE MUNICIPAL CORPORATION OF BRIHAN-
MUMBAI)
CONDITIONS OF TENDER
1. EXTENT OF TENDER:
This tender is for the supply to the Brihan-Mumbai Mahanagarpalika for the purpose of
the Brihan-Mumbai Electric Supply and Transport Undertaking (hereinafter referred to as the
"Undertaking") of the Stores or any part or portion thereof tendered for by the tenderer
(hereinafter referred to as the "Contractor") and accepted by the Assistant General Manager
(Materials) or his Authorized Representative in that behalf of the Undertaking at the rates and
delivered to the places at and within the time specified and without any extra charges or expenses
to the Undertaking other than those mentioned in the tender. Time is the essence of the tender.
2. QUOTATIONS:
2.1 Tenderers should quote rates in figures and in words per unit specified on the Schedule. In
case of variation between the two rates, the lower of the two will be applicable.
2.2 The quoted rate should clearly indicate:
(a) all charges for container and packing.
all charges necessary to effect delivery of the supplies, at the depot of the Undertaking or at
specified sites i.e. freight, insurance, loading and unloading, clearing charges, taxes/statutory
levies, duties such as Custom duty, Excise duty, Sales Tax, Octroi and other local State and
Central levies etc., the percentage/amount of which should be clearly indicated by tenderer.
It will be the responsibility of the firm to pay Octroi Charges at Octroi Check Naka
and deliver the material to the Undertaking’s Stores. The payment of Octroi charges
will be made on submission of invoice along with Stores Received Note and Octroi
receipt and ‘B’ Form. It may be noted that the Undertaking will not pay any service charges
on Octroi amount. Unless specifically mentioned, it will be presumed that quoted rate is
inclusive of taxes and duties and other charges stated above and no variation whatsoever will
be allowed subsequently.
if Excise Duty (E.D.) is stated to be applicable extra, the % of such Excise Duty
should be specifically mentioned and the tenderer should clearly state whether
the same rate (even if it is concessional) will remain firm during the contractual
period, irrespective of increase in their turnover, except where there is basic
revision of ED structure by the Central Government. Besides, if ED is variable,
the details of such variation with maximum % of ED applicable should be clearly
mentioned, failing which, their rates will be loaded with maximum ED applicable
to the item, while calculating their offers.

1556
if Excise Duty (E.D.) is included in the basic quoted rate, then the tenderer
should indicate the % of such ED and price break-up be given. Further, the
tenderer should clearly state whether the same rate (even if it is concessional),
will remain firm during the contractual period, irrespective of increase in their
turnover, except where there is basic revision of ED structure by the Central
Government. Besides, if ED is variable, the details of such variation with
maximum % of ED applicable should be clearly mentioned, failing which, their
rates will be reworked with maximum ED applicable to the item, while
calculating their offers. If the tenderer does not indicate % of ED included in
basic quoted rate, any claim for revision in price due to change in ED for
whatsoever reason, will not be granted.
if applicability of Excise Duty is not mentioned clearly in the quotation i.e. if
tenderers keep Excise Duty column blank or fill in the same with '_______’,
‘Exempted’, ‘Nil’, ‘N.A.’, 'Not Applicable’, '0', ‘Zero’ or 'Will not be charged', in
such cases Excise Duty will not be considered for evaluation and will have to be
borne by the tenderer even if it becomes applicable to them during the currency
of contract. However, if an item becomes excisable after opening of the tender
and attracts Excise Duty, the same shall be considered and payment will be
made on production of documentary evidence.
2.3 No subsequent variation in the rates will be allowed on grounds, such as error,
misunderstanding etc.
2.4 In respect of stores concerned with the "Generation and Distribution of Electricity", the
Undertaking will avail of the concession, against submission of the “C”/“E” form allowed under
Maharashtra Government Notification, Finance Department No. STA-1065/1960-XIII, dt.
03.02.1966, STA-1095/37/Taxation-2 dt. 22.09.1995 and STA-1095/Taxation-2 dt.06.03.1996 of
the Sales Tax Act.
2.5 Tenderers are prohibited from making any additions, alterations in the description of
articles mentioned in the Schedule or in the column for units. They should either quote their rate
for the stores described in the Schedule or write the Word "No rate" against items not being
quoted. In case the specifications/descriptions mentioned by the tenderer are incomplete, the
specifications/descriptions given in the tender, shall be binding for quality and specifications of
supply.
2.6 Offers received with hedging conditions such as ‘Offer subject to availability of stock’,
‘Offer subject to confirmation at the time of order’; ‘Rate subject to market fluctuation’ etc. shall
be ignored.
2.7 PRICE VARIATION:
2.7.1 The tenderers should quote unconditional firm prices.

1557
2.7.2 Variation in price due to change in statutory levies, Octroi etc. are considered only
if the tenderer specifically mentions ‘Taxes and Statutory levies as applicable' in their quotation
and mentions specific rates of these taxes applicable at the time of quotation and produces
necessary documentary evidence of such variation, at the time of claiming the payments.
2.8 All tenders shall be submitted on the Tender Form and shall be clearly and legibly filled in
ink or typewritten.
2.9 Tenderer shall affix his signature with date on (a) the Tender Form / Schedule of Rates, (b)
the Conditions of Tender and Supply (c) Special Instructions to Tenderers & any other attached
Annexure/s. Unsigned tenders will not be considered.
2.10 All corrections in the tender shall be authenticated by the tenderers, and if possible under
the rubber stamp of the tenderer.
2.11 Where the stores are supplied in standard packing, the details of the standard packing shall
be indicated in the tender.
2.12 In case of sets, the number of stores items comprising of each set shall be specifically
mentioned.
2.13 If the offer is for stores to be imported specifically for the Undertaking, the tenderers
shall quote the price for delivery at the Undertaking's Depot in Indian Rupees indicating the Cost,
Insurance, Freight (C.I.F.) Mumbai price in the relevant foreign currency and the rate of exchange
applicable at the time of quoting. They should also indicate the item-wise landed cost price in
Indian currency for delivery in Mumbai at Undertaking’s Depot, clearly indicating thereon:
any Agency Commission, if payable separately, with the rate thereof.
(The Undertaking would prefer to pay it in Indian Rupees).
the rate of Import Duty etc. and incidence thereof.
(c ) in case, if any import licence is required, the same shall be provided by the tenderer.
3. SAMPLE:
Sample if called, shall be submitted free of cost along with quotation on or before due date
of opening of the tender. If the sample is not submitted on or before due date of opening of the
tender, the Undertaking will not send any reminder letter for submission of sample and such
offers will not be considered and ranked. Further, the tenderers should give only 1 technical offer,
duly backed by one sample, (no. of pieces or quantum per sample will be as per the tender
condition) for the said offer. The offers of tenderers, who give more than 1 technical offer under
this tender, will be overlooked. Sample should be sealed and affixed with label showing (a)
Tender No. (b) Due Date of Tender (c) Item No. (d) Brief Description of Sample and (e) Name
and Address of the Firm. The sample costing Rs.100/- or less shall not be returned to the
tenderers. Sample costing more than Rs.100/- shall be collected by the tenderers from the depot of
the Undertaking after finalisation of the tender within 15 days from the date of Undertaking’s
letter, failing which, the same will be credited to Undertaking’s Scrap Yard for disposal. The
Undertaking shall not be responsible for the loss or damage thereof due to any reason,
whatsoever, nor will it pay for sample destroyed in tests or disposed off for the reason stated
above.

1558
The tenderers, who have executed/are in the process of execution of the Purchase Order
for the item with same specifications in the last 12 months from the date of opening of this tender,
may not submit sample against the tender, provided they have executed/are executing the Order
satisfactorily. They, however, must furnish the details by specifically stating “Material will be
supplied exactly as per P.O. No.________, dt. ______”, which has been satisfactorily executed/is
under execution by them, in their quotation, failing which, their offers are likely to be overlooked.
4. DEPOSIT FOR SAMPLE SUPPLIED BY THE UNDERTAKING:
The sample of the Undertaking can be made available to the tenderer, at the sole discretion
of the Undertaking, provided a written request is made and necessary sample deposit is paid, as
indicated below:
i) IMPORTED ITEM : Landed Cost +50%.
ii) INDIGENOUS ITEM : All Inclusive Cost +25%
(Samples upto the value of Rs.500/- will be issued free of charge to suppliers registered with the
Undertaking on returnable basis).
5. ADDRESSING TENDERS:
Tenders must be submitted in the Undertaking’s Tender envelopes delivered/mailed to the
depot where the tender is to be opened. The envelopes must be properly sealed and superscripted
with (a) Tender No. and (b) Due Date of Opening of Tender.
6. EARNEST MONEY DEPOSIT:
6.1 REGISTERED SUPPLIERS:
6.1.1Suppliers registered with the Undertaking are exempted from payment of Earnest Money
Deposit (EMD) against the tender, as shown below:
Category of Registration
(Permanent Deposit
Amount)
`A’ Special
(Rs.50,000/-)
`A’
(Rs.25,000/-)
‘B’
(Rs.10, 000/-)
Exemption
Limits
No EMD for all
tenders
No EMD upto
Rs.50 lakhs.
No EMD upto
Rs.20 lakhs.
Additional E.M.D. Payable
Nil
Above Rs.50 lakhs, EMD of Rs.50,000/- payable for
every tender having contractual value above Rs.50
lakhs.
Above Rs.20 lakhs, EMD of Rs.50,000/- payable for
every tender having contractual value above Rs.20
lakhs.
6.1.2 The Registered Suppliers should, however, furnish their Registration No. and
Validity of Registration on the Tender Form, and also on reverse of tender envelope, without
which, their offer may not be considered.
6.1.3 Only those suppliers registered with the National Small Industries Corpn. Ltd.
(NSIC) for the item/s mentioned in the tender are exempted from payment of Earnest Money
Deposit. They should however, write the Registration No. and Date of its validation in the

1559
appropriate column on reverse of the tender envelope. Certified Xerox Copy of their
Registration with NSIC should be positively enclosed along with their quotation, without which,
their offer will not be considered.
6.1.4 Maharashtra Small Scale Industries Development Corpn. Ltd. (MSSIDC) is also
exempted from payment of Earnest Money Deposit.
6.2 NON REGISTERED SUPPLIERS:
Non-registered Suppliers with the Undertaking will have to pay Earnest Money Deposit,
as shown in the Tender Form, before opening of the tender, without which, their offers will not be
opened.
6.2.1 The Earnest Money Deposit should be paid in the Undertaking’s Cash Deptt. in
Cash/Demand Draft/Pay Order in favour of ‘B.E.S.&T. Undertaking, Mumbai’, before the due
date of tender. Cheques, Bank Guarantees etc. will not be accepted. No interest will be paid on
such deposits.
6.2.2 The offers which are not backed by EMD will not be opened. The tenderers are, therefore,
requested to write Receipt No. & Date and amount of EMD paid in the appropriate column on
reverse of tender envelope.
6.2.3 In case of outstation firms, if the EMD is paid through Demand Draft, same should be
enclosed with quotation. Further, particulars of such Demand Draft should, also, be mentioned in
the appropriate column on reverse of tender envelope. In case, firms use their own envelope, all
particulars, as shown on the Undertaking’s envelope, must be reproduced on such envelope in
BOLD letters. The offers will not be opened if such details are NOT furnished on the envelope.
6.2.4 Earnest Money so deposited will be forfeited, if (i) the tenderer withdraws his offer before
the expiry of the date of validity of the offer, (ii) a successful tenderer fails to pay the Security
Deposit within the stipulated period as mentioned in Clause 4 of the Conditions of Supply.
6.3 EARNEST MONEY OF UNSUCCESSFUL TENDERERS:
Earnest Earnest money deposited by unsuccessful tenderers will be refunded as early as possible
after the tender has been finalised. The tenderers should submit the Earnest Money Receipt duly
discharged in favour of the Undertaking to Supdt.(Cash), Colaba for getting the refund.
6.4 Earnest Money Deposit paid by the tenderers shall stand forfeited, if the same is not
collected within 3 years from the date of intimation.
7. OPENING OF TENDERS:
All tenders will be deposited in the Tender Box in the respective Materials Management
Departments. This box will be punctually opened by an Officer of the Undertaking on the date
and time indicated on the tender, in presence of ONE authorised representative of each tenderer,
who desires to remain present.
8. ACCEPTANCE OF TENDERS:
The Undertaking neither binds itself to accept the lowest or any tender nor will it assign any
reason for the rejection of any tender or part of a tender. The tenderer on his part binds himself to
supply any stores selected from his offers in part or whole, at the option of the Undertaking.
9. MATERIALS SUBJECT TO GUARANTEE:

1560
Whenever the tender specifies that the tenderer will have to supply the material on a
‘guarantee basis’, the tenderer shall while making his offer specify the duration and nature of
guarantee, and ensure that any defects, manufacturing or otherwise during such period, would be
rectified by the tenderer free of cost, failing which, he would indemnify the Undertaking against
any loss or damage caused to the Undertaking due to such non-performance. The Undertaking
shall not consider the offer of the tenderer, if the clause is not complied with.
10. QUANTITY VARIATION CLAUSE:
The tenderers may note that the quantity awarded to them is subject to + 25% variation, at
the option of the Undertaking.
11. POLICY OF TENDERS UNDER CONSIDERATION:
Tenders shall be deemed to be under consideration from the opening of tenders, until an
official announcement of the award is made. While tenders are under consideration, tenderer and
their representatives shall refrain from contacting by any means, any personnel of the Undertaking
on matters relating to tenders under scrutiny. If necessary, clarification will be called for by the
Undertaking from any or all the tenderers in writing. Canvassing in any form will disqualify the
tenderer.
12. JURISDICTION:
This tender and the contract emanating there from are subject only to the jurisdiction of
the Mumbai Court.
13. DISREGARD FOR TENDER CONDITIONS:
The Undertaking reserves to itself the right to disregard or reject any tenders not
conforming to any of the above-mentioned conditions.

1. EXTENT OF CONTRACT:
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CONDITIONS OF SUPPLY
The Contractor shall, during the period of the contract supply the materials in respect of which his
tender has been accepted at the depots or stores specified in the annexed Schedule, or alternatively at the
Contractor’s godowns if so specified and agreed and shall supply the same at the accepted price thereof
and in such quantities (subject as aforesaid) as may be required from time to time and subject to such
conditions as are herein and in the said Schedule specified. Time is the essence of the contract.
. QUALITIES OF SUPPLIES:
All material supplied shall be in strict accordance with the specifications laid down or as per
approved sample. In case of any material in respect of which there is no approved sample or drawing, the
supplies shall be of the best description and quality obtainable, which description and quality shall be
subject to the satisfaction of the Assistant General Manager (Materials) or his Authorized Representative.
The Undertaking reserves the right to get the random samples out of the supplies, tested at the
recognized/reputed laboratories, at its discretion, in order to assess quality. In such a case, the supplier will
have to bear the testing charges, if the material does not meet the specified requirements.
3. PACKING & DELIVERY OF MATERIALS:
3.1 The Contractor shall be held responsible for the proper delivery of materials and in the event of
any loss, damage, breakage and/or leakage due to insufficient/or improper packing, he shall be liable to
replace the material or make good the loss. The decision of Assistant General Manager (Materials) or his
Authorized Representative of the Undertaking as to whether the aforesaid loss, damage, breakage or
leakage has been caused to the materials for the reason of it not having been sufficiently or properly
packed, shall be final and binding upon the Contractor, provided also that the Assistant General Manager
(Materials) or his Authorized Representative shall be at liberty, should he consider it fit and proper to do
so, to purchase the said material from another, at the risk of the Contractor. Delivery of the material shall
not be considered complete until it has been inspected, weighed, counted and passed by the Undertaking.
No material shall be delivered at the depots or stores on Saturdays, Sundays, or Public Holidays, without
the previous permission of the concerned Authority.
3.2 The Contractor shall execute the order strictly as per delivery schedule stipulated in Acceptance
Letter / Purchase Order. In order to avoid delay in acceptance of the material or in effecting payment by
the Undertaking, the Contractor shall ensure that the description and/or specifications of the material and
quantities thereof in the challans and the invoices are exactly as indicated in the Purchase Order and the
rates and taxes are correctly mentioned. On the acceptance of material as satisfactory, the concerned
officer at the Depot of the Materials Management Dept., will issue to the supplier two copies of the Stores
Received Note (SRN), one copy of which shall accompany the invoice for payment and the other one
would be for his record.
4. SECURITY DEPOSIT:
The Contractor, whose offer is accepted either in whole or in part must deposit within 15 days
from the date of Acceptance Letter by way of security, for the due and proper fulfillment of his contract,
such sum in Cash/Demand Draft/Pay Order or by way of Bank Guarantee as detailed below:-

4.1.1 For Registered Suppliers: -
Category of Registration
(Permanent Deposit amount)
‘A- Spl.’
(Rs.50,000/-)
‘A’
(Rs.25,000/-)
‘B’
(Rs.10,000/-)
For Non-Registered Suppliers: -
Exemption Upto
Order Value (Rupees)
Order Value upto
Rs. 7.5 Lakhs
Order Value upto
Rs. 2.5 Lakhs
Order Value upto
Rs. 1 Lakh
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Additional S.D. Payable
5% on amount exceeding Rs. 7.5 Lakhs.
5% on amount exceeding Rs. 2.5 Lakhs.
10% on amount exceeding Rs. 1 Lakh to Rs.2.5 lakhs
and 5% on amount exceeding Rs.2.5 lakhs.
10% of the order value upto Rs.2.5 lakhs and 5% on amount exceeding Rs.2.5 lakhs.
4.2 MODE OF PAYMENT:
i) Upto Rs. 20,000/- by Cash or Demand Draft/Pay Order only.
ii) Above Rs. 20,000/- by Demand Draft/Pay Order or in the form of Bank Guarantee, as per the
Undertaking’s approved format. In case of such Bank Guarantee, Rs.2,000/- will be charged as
Administrative Charges.
4.3 In the event of the contractor failing to deposit such Security within 15 days from the date of
Acceptance Letter, the Earnest Money deposited with the tender shall be forfeited. The Undertaking shall
in such an event, have full discretion to cancel the acceptance communicated to the said contractor.
4.4 This Security Deposit, either in whole or part thereof, shall be liable to be forfeited without giving
any reasons thereof, if the contractor fails to observe and perform any of the terms and conditions of the
contract.
4.5 On successful execution of the contract, the Security Deposit will be refunded. The tenderers
should submit Security Deposit Receipt, duly discharged, in favour of the Undertaking, to Supdt. (Cash),
Colaba, for getting refund. Security Deposit paid by the tenderers shall stand forfeited if the same is not
collected within 3 years from the date of intimation.
5. FAILURE TO SUPPLY:
5.1 On the contractor failing to supply the material as above, the Assistant General Manager
(Materials) or his Authorised Representative shall be at liberty, without further reference to the Contractor,
to recover from him Liquidated Damages at the rate of 1% per each week or part thereof, of the total cost
of the goods delayed beyond the delivery period exclusive of taxes (if shown separately) subject to a
maximum of 10% of the value of goods delayed of the contracted quantity. However, if the said
Liquidated Damages amount is less than Rs.100/-, minimum Rs.100/- will be recovered.
5.2 In the alternative and at his complete discretion, he may purchase the same or any portion thereof
on the account and at the risk and cost of the Contractor and claim from him the difference in the price
and all expenses incurred in purchasing the same. If Risk Purchase amount is less than Rs.100/-, minimum
Rs.100/- will be recovered.
5.3 The Undertaking shall have a lien for the said Liquidated Damages or the said difference in price
and Administrative Charges or any money that may become payable to the Contractor under this contract
and/or any other contract and paid either under this contract and/or any other contract or contracts, paid

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either by the Contractor alone or jointly with other Contractor or Contractors, as well as on any other debt
or sum, that may become payable by the Undertaking to the Contractor and the Undertaking shall be
entitled to deduct the said Liquidated Damages or said difference in cost out of such money, deposits,
amounts, debts or sums.
5.4 The above term shall be the essence of this tender and acceptance thereof.
6. FORCE MAJEURE CONDITIONS:
The Contractor shall not be liable for any Liquidated Damages for delay or failure to perform the
contract for reasons of force majeure such as the acts of God, acts of public enemy, acts of Government,
fires, floods, epidemics quarantine restrictions, strikes, freight embargoes and provided that the contractor
shall within 15 days from the beginning of such delay notify the Assistant General Manager (Materials) or
his Authorised Representative, in writing the cause of delay duly substantiated with documentary
evidence. The Assistant General Manager (Materials) or his Authorised Representative shall verify the
facts and grant such extension, as he may in his sole discretion decide.
7. TERMINATION OF CONTRACT:
In the event the Contractor commits any breach of any of the terms and conditions of contract, the
General Manager or his Authorised Representative shall have the right to forfeit the Security Deposit
referred to in Clause 4 and/or to claim from the Contractor any amount due and payable by him towards
this contract.
If during the period when contract remains in force, General Manager or his Authorised Representative has
reasons to believe that the Contractor is not performing the contract in accordance with the terms of the
contract, General Manager or his Authorised Representative may by a notice in writing, call upon the
contractor to perform the contract in the way as indicated in the notice, within a specified period of 15 days
and if the Contractor fails to perform the same within such specified period, then notwithstanding anything
contained in the contract, General Manager or his Authorised Representative shall be at liberty at any time
thereafter to terminate the contract by giving the Contractor 15 days notice in writing and the contract
shall stand terminated on expiry of such notice period. The Security Deposit amount referred to the Clause
4 and amount due and payable by the Contractor towards this contract shall be forthwith due and be
recoverable from them.
8. ACCEPTANCE OF SUPPLIES:
8.1 Any material supplied against this contract will be subject to the approval of the Undertaking. If
the material supplied is not as per the approved specification, then the Undertaking shall reject the whole
or part thereof without assigning any reason for rejection and the Undertaking’s decision in respect of such
rejection will be final.
8.2 Quantities expressed in unit of weight are for the weight exclusive of packing and containers. All
supplies will be accepted on this basis only.
8.3 The Assistant General Manager (Materials) or his Authorized Representative may, at his sole
discretion, decide to accept materials in part or whole that may not in his opinion correspond exactly with
the approved and accepted samples or specifications within the limits of the accepted tender and determine
the prices thereof and the Contractor shall have to accept such prices.
9. SUBMISSION AND PAYMENT OF BILLS:
9.1 All bills (in duplicate) shall be addressed to the Assistant General Manager (Materials), 4 th Floor,
Parivahan Bhavan, Mumbai 400 001 and shall be accompanied by a copy of the Stores Received Note to

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ensure prompt payment. Bills so submitted shall be for the exact quantities of materials accepted by the
Undertaking.
9.2 Normally bills will be settled within 30 days from the date of submission of bills together with the
Stores Received Notes, in the office of Assistant General Manager (Materials). Bills not accompanied by
Stores Received Notes will not be accepted.
9.3 Cash Discount for early payment, i.e. within 15 calendar days as desired by the suppliers, will be
accepted at the discretion of Assistant General Manager (Materials) or his Authorised Representative
provided the discount amounts to a minimum of 1% of the total amount of bills or Rs.200/-, whichever is
higher. The period of 15 calendar days will be counted from the date of receipt of bills accompanied by
SRN by the Assistant General Manager (Materials) and not from the date affixed on the bills.
10. EXTRA CHARGE:
Extra charges such as Octroi, Transport, Freight, Insurance, Loading/Unloading, etc. will not be
paid, unless stipulated in Purchase Order and supported by necessary documentary proof.
11. LIFTING OF REJECTED MATERIALS:
Rejected materials shall be removed by the Contractor within 15 days from the date of intimation
of the same. The Undertaking will not be responsible for any damages to the materials, thereafter. Further,
if the supplier fails to collect the rejected material within the stipulated time limit, the ground rent shall be
charged at the discretion of the Assistant General Manager (Materials) or his Authorised Representative as
per the rates mentioned below: -
For the first month from the date of intimation letter regarding rejection of material, no
ground rent will be charged.
For the second month, 1% of the cost of rejected goods will be charged.
For the third month, 2% of the cost of rejected goods will be charged.
If the party fails to collect the material even at the end of third month from the date of rejection
intimation, Undertaking shall have right to dispose off the material as deemed fit without any further
reference in the matter and thereafter, no claims, whatsoever from the suppliers shall be entertained
by the Undertaking.
12. DAMAGE TO UNDERTAKING PREMISES OR PROPERTY:
Any damages caused by the Contractor or any person acting for him, to the premises or property of
the Undertaking in the performance of his contract, shall be made good by the Contractor. In the event of
the Contractor failing to make good the damages within the time specified by the Assistant General
Manager (Materials) or his Authorised Representative, the latter shall be at liberty to get the work done
departmentally or through any other agency, and to recover the cost thereof together with such supervision
/ overhead charges as he may deem fit out of any money that may be due to the Contractor or by action in a
Court of Law.
13. DEATH OR INSOLVENCY OF CONTRACTOR:
If the Contractor shall, during the period of the contract, die or be adjudicated as insolvent or being
a limited company shall be placed in liquidation, whether voluntarily or compulsorily, the contract shall
thereupon absolutely cease and the heir’s executor, administrators or other legal representatives of the
Contractor and in the case of a limited company the liquidator, shall have no interest whatsoever under the
contract, except to receive any sum due for materials supplied but not paid for prior to the death or
insolvency of the Contractor, in case of a company the date of the winding up thereof and the Security

1565
Deposit but subject to the provision herein contained in regard to such deposit. Nothing contained
in this clause shall be deemed to prejudice or affect any claim which the Undertaking may have
against such heir’s, executors, administrators or other legal representatives of the Contractor or in
the case of a company, the liquidator thereof in respect of any antecedent breach of contract.
Provided that where the Contractor is a firm, the death of a partner in the firm shall not operate to
determine the contract unless by the term of the partnership agreements the partnership stands dissolved on
the death of a partner.
14. DECISION OF DISPUTES:
In the event of any dispute arising under these conditions or in connection with the contract
(except as to any matters, the decision of which is specially provided for in these conditions), the same
shall be referred to the General Manager of the Undertaking for final decision by the Assistant General
Manager (Materials) or by the Contractor. The decision of the General Manager or his Authorized
Representative shall be final and binding on the parties to the dispute.
‘DECLARATION TO BE SIGNED BY THE TENDERER’
I/We agree to supply the articles noted in the Tender Form at the rates therein
tendered by me/us subject to the above Conditions of Tender & Supply, which I/We have carefully
read and which I/We have thoroughly understood and to which I/We agree.
Date: Signature of Tenderer &
Seal of the Tenderer
Tender No. _________ due on__________

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THE BRIHAN-MUMBAI ELECTRIC SUPPLY &
TRANSPORT UNDERTAKING
(OF THE MUNICIPAL CORPORATION OF BRIHAN-MUMBAI)
CONDITIONS OF TENDER
1. EXTENT OF TENDER:
This tender is for the supply to the Brihan-Mumbai Mahanagarpalika for the purpose of the Brihan-Mumbai
Electric Supply and Transport Undertaking (hereinafter referred to as the "Undertaking") of the Stores or any part or
portion thereof tendered for by the tenderer (hereinafter referred to as the "Contractor") and accepted by the Assistant
General Manager (Materials) or his Authorised Representative in that behalf of the Undertaking at the rates and
delivered to the places at and within the time specified and without any extra charges or expenses to the Undertaking
other than those mentioned in the tender. Time is the essence of the tender.
2. QUOTATIONS:
2.1 Tenderers should quote rates in figures and in words per unit specified on the Schedule. In case of variation
between the two rates, the lower of the two will be applicable.
2.2 The quoted rate should clearly indicate:
(a) all charges for container and packing.
all charges necessary to effect delivery of the supplies, at the depot of the Undertaking or at specified sites i.e.
freight, insurance, loading and unloading, clearing charges, taxes/statutory levies, duties such as Custom duty,
Excise duty, Sales Tax, Octroi and other local State and Central levies etc., the percentage/amount of which
should be clearly indicated by tenderer. It will be the responsibility of the firm to pay Octroi Charges at
Octroi Check Naka and deliver the material to the Undertaking’s Stores. The payment of Octroi charges
will be made on submission of invoice along with Stores Received Note and Octroi receipt and ‘B’ Form.
It may be noted that the Undertaking will not pay any service charges on Octroi amount. Unless specifically
mentioned, it will be presumed that quoted rate is inclusive of taxes and duties and other charges stated above
and no variation whatsoever will be allowed subsequently.
if Excise Duty (E.D.) is stated to be applicable extra, the % of such Excise Duty should
be specifically mentioned and the tenderer should clearly state whether the same rate
(even if it is concessional) will remain firm during the contractual period, irrespective of
increase in their turnover, except where there is basic revision of ED structure by the
Central Government. Besides, if ED is variable, the details of such variation with
maximum % of ED applicable should be clearly mentioned, failing which, their rates will
be loaded with maximum ED applicable to the item, while calculating their offers.
if Excise Duty (E.D.) is included in the basic quoted rate, then the tenderer should
indicate the % of such ED and price break-up be given. Further, the tenderer should
clearly state whether the same rate (even if it is concessional), will remain firm during
the contractual period, irrespective of increase in their turnover, except where there is
basic revision of ED structure by the Central Government. Besides, if ED is variable, the
details of such variation with maximum % of ED applicable should be clearly mentioned,
failing which, their rates will be reworked with maximum ED applicable to the item,
while calculating their offers. If the tenderer does not indicate % of ED included in basic
quoted rate, any claim for revision in price due to change in ED for whatsoever reason,
will not be granted.
if applicability of Excise Duty is not mentioned clearly in the quotation i.e. if tenderers
keep Excise Duty column blank or fill in the same with '_______’, ‘Exempted’, ‘Nil’,
‘N.A.’, 'Not Applicable’, '0', ‘Zero’ or 'Will not be charged', in such cases Excise Duty will
not be considered for evaluation and will have to be borne by the tenderer even if it
becomes applicable to them during the currency of contract. However, if an item
becomes excisable after opening of the tender and attracts Excise Duty, the same shall
be considered and payment will be made on production of documentary evidence.
2.3 No subsequent variation in the rates will be allowed on grounds, such as error, misunderstanding etc.
2.4 In respect of stores concerned with the "Generation and Distribution of Electricity", the Undertaking will
avail of the concession, against submission of the “C”/“E” form allowed under Maharashtra Government

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Notification, Finance Department No. STA-1065/1960-XIII, dt. 03.02.1966, STA-1095/37/Taxation-2 dt.
22.09.1995 and STA-1095/Taxation-2 dt.06.03.1996 of the Sales Tax Act.
2.5 Tenderers are prohibited from making any additions, alterations in the description of articles mentioned in
the Schedule or in the column for units. They should either quote their rate for the stores described in the Schedule or
write the Word "No rate" against items not being quoted. In case the specifications/descriptions mentioned by the
tenderer are incomplete, the specifications/descriptions given in the tender, shall be binding for quality and
specifications of supply.
2.6 Offers received with hedging conditions such as ‘Offer subject to availability of stock’, ‘Offer subject to
confirmation at the time of order’; ‘Rate subject to market fluctuation’ etc. shall be ignored.
2.7 PRICE VARIATION:
2.7.1 The tenderers shall quote variable prices and should submit appropriate documentary evidence / Principal’s
price list along with details of workout including discount etc. based on which the prices are quoted. The tenderers
must submit relevant documents / revised price list alongwith detailed workouts while claiming such price variation.
2.7.2 In case price variation is desired due to variation in prices of major raw materials, used for the manufacture
of product, the tenderer should state, accordingly, in their quotation & give the date & copy of authentic document of
the rate of the raw material/s (viz. IEEMA Bulletin, SAIL Price List, Govt. price bulletin etc.) on which the quoted
price of the product is based & detailed formula/working procedure for arriving at the said price, with an illustrative
example. Further, while claiming price variation, necessary documentary evidence shall be provided.
2.7.3 Variation in price due to change in statutory levies, Octroi etc. are considered only if the tenderer
specifically mentions `Taxes & Statutory levies as applicable’ in their quotation & mention specific rates of these
taxes applicable at the time of quotation & produces necessary documentary evidence of such variation at the time
of claiming the payments.
2.7.4 No price increase will be allowed on cost of labour/overheads.
2.8 All tenders shall be submitted on the Tender Form and shall be clearly and legibly filled in ink or type
written.
2.9 Tenderer shall affix his signature with date on (a) the Tender Form / Schedule of Rates, (b) the Conditions of
Tender and Supply (c) Special instructions to tenderers & any other attached annexure/s. Unsigned tenders will not
be considered.
2.10 All corrections in the tender shall be authenticated by the tenderers, and if possible under the rubber stamp of
the tenderer.
2.11 Where the stores are supplied in standard packing, the details of the standard packing shall be indicated in
the tender.
2.12 In case of sets, the number of stores items comprising of each set shall be specifically mentioned.
2.13 If the offer is for stores to be imported specifically for the Undertaking, the tenderers shall quote the price
for delivery at the Undertaking’s Depot in Indian Rupees indicating the Cost, Insurance, Freight (C.I.F.) Mumbai
price in the relevant foreign currency and the rate of exchange applicable at the time of quoting. They should also
indicate the item-wise landed cost price in Indian currency for delivery in Mumbai at Undertaking’s Depot, clearly
indicating thereon:
any agency commission, if payable separately, with the rate thereof.
(The Undertaking would prefer to pay it in Indian Rupees).
the rate of import duty etc. and incidence thereof.
(c ) in case, if any import licence is required, the same shall be provided by the tenderer.
3. SAMPLE:
Sample if called, shall be submitted free of cost along with quotation on or before due date of opening of the
tender. If the sample is not submitted on or before due date of opening of the tender, the Undertaking will not send
any reminder letter for submission of sample and such offers will not be considered and ranked. Further, the tenderers
should give only 1 technical offer, duly backed by one sample, (no. of pieces or quantum per sample will be as per the
tender condition) for the said offer. The offers of tenderers, who give more than 1 technical offer under this tender,
will be overlooked. Sample should be sealed and affixed with label showing (a) Tender No. (b) Due Date of Tender
(c) Item No. (d) Brief Description of Sample and (e) Name and Address of the Firm. The sample costing Rs.100/- or
less shall not be returned to the tenderers. Sample costing more than Rs.100/- shall be collected by the tenderers from
the depot of the Undertaking after finalisation of the tender within 15 days from the date of Undertaking’s letter,
failing which, the same will be credited to Undertaking’s Scrap Yard for disposal. The Undertaking shall not be
responsible for the loss or damage thereof due to any reason, whatsoever, nor will it pay for sample destroyed in tests
or disposed off for the reason stated above.

1568
The tenderers, who have executed/are in the process of execution of the Purchase Order for the item with same
specifications in the last 12 months from the date of opening of this tender, may not submit sample against the
tender, provided they have executed/are executing the Order satisfactorily. They, however, must furnish
the details by specifically stating “Material will be supplied exactly as per P.O. No.________, dt. ______”,
which has been satisfactorily executed/is under execution by them, in their quotation, failing which, their
offers are likely to be overlooked.
4. DEPOSIT FOR SAMPLE SUPPLIED BY THE UNDERTAKING:
The sample of the Undertaking can be made available to the tenderer, at the sole discretion of the
Undertaking, provided a written request is made and necessary sample deposit is paid, as indicated below:
i) IMPORTED ITEM : Landed Cost +50%.
ii) INDIGENOUS ITEM : All Inclusive Cost +25%
(Samples upto the value of Rs.500/- will be issued free of charge to suppliers registered with the Undertaking on
returnable basis).
5. ADDRESSING TENDERS:
Tenders must be submitted in the Undertaking’s Tender envelopes delivered/mailed to the depot where the
tender is to be opened. The envelopes must be properly sealed and superscripted with (a) Tender No. and (b) Due
Date of Opening of Tender.
6. EARNEST MONEY DEPOSIT:
6.1 REGISTERED SUPPLIERS:
6.1.1 Suppliers registered with the Undertaking are exempted from payment of Earnest Money Deposit (EMD)
against the tender, as shown below:
Category of Registration
(Permanent Deposit amount)
`A’ Special
(Rs.50,000/-)
`A’
(Rs.25,000/-)
‘B’
(Rs.10, 000/-)
Exemption Limits
No EMD for all
tenders
No EMD upto
Rs.50 lakhs.
No EMD upto
Rs.20 lakhs.
Additional E.M.D. Payable
Nil
Above Rs.50 lakhs, EMD of Rs.50,000/- payable for every
tender having contractual value above Rs.50 lakhs.
Above Rs.20 lakhs, EMD of Rs.50,000/- payable for every
tender having contractual value above Rs.20 lakhs.
6.1.2 The Registered Suppliers should, however, furnish their Registration No. and Validity of Registration on the
Tender Form, and also on reverse of tender envelope, without which, their offer may not be considered.
6.1.3 Only those suppliers registered with the National Small Industries Corpn. Ltd. (NSIC) for the item/s
mentioned in the tender are exempted from payment of Earnest Money Deposit. They should however, write the
Registration No. and Date of its validation in the appropriate column on reverse of the tender envelope. Certified
Xerox Copy of their Registration with NSIC should be positively enclosed along with their quotation, without which,
their offer will not be considered.
6.1.4 Maharashtra Small Scale Industries Development Corpn. Ltd. (MSSIDC) is also exempted from payment
of Earnest Money Deposit.
6.2 NON REGISTERED SUPPLIERS:
Non-registered Suppliers with the Undertaking will have to pay Earnest Money Deposit, as shown in the
Tender Form, before opening of the tender, without which, their offers will not be opened.
6.2.1 The Earnest Money Deposit should be paid in the Undertaking’s Cash Deptt. in Cash/Demand Draft/Pay
Order in favour of ‘B.E.S.&T. Undertaking, Mumbai’, before the due date of tender. Cheques, Bank Guarantees etc.
will not be accepted. No interest will be paid on such deposits.
6.2.2 The offers which are not backed by EMD will not be opened. The tenderers are, therefore, requested to
write Receipt No. & Date and amount of EMD paid in the appropriate column on reverse of tender envelope.
6.2.3 In case of outstation firms, if the EMD is paid through Demand Draft, same should be enclosed with
quotation. Further, particulars of such Demand Draft should, also, be mentioned in the appropriate column on reverse

1569
of tender envelope. In case, firms use their own envelope, all particulars, as shown on the Undertaking’s envelope,
must be reproduced on such envelope in BOLD letters. The offers will not be opened if such details are NOT
furnished on the envelope.
6.2.4 Earnest Money so deposited will be forfeited, if (i) the tenderer withdraws his offer before the expiry of the
date of validity of the offer, (ii) a successful tenderer fails to pay the Security Deposit within the stipulated period as
mentioned in Clause 4 of the Conditions of Supply.
6.3 EARNEST MONEY OF UNSUCCESSFUL TENDERERS:
Earnest Earnest money deposited by unsuccessful tenderers will be refunded as early as possible after the tender has
been finalised. The tenderers should submit the Earnest Money Receipt duly discharged in favour of the Undertaking
to Supdt.(Cash), Colaba for getting the refund.
6.4 Earnest Money Deposit paid by the tenderers shall stand forfeited, if the same is not collected within 3 years
from the date of intimation.
7. OPENING OF TENDERS:
All tenders will be deposited in the Tender Box in the respective Materials Management Departments. This
box will be punctually opened by an Officer of the Undertaking on the date and time indicated on the tender, in
presence of ONE authorised representative of each tenderer, who desires to remain present.
8. ACCEPTANCE OF TENDERS:
The Undertaking neither binds itself to accept the lowest or any tender nor will it assign any reason for the rejection
of any tender or part of a tender. The tenderer on his part binds himself to supply any stores selected from his offers
in part or whole, at the option of the Undertaking.
9. MATERIALS SUBJECT TO GUARANTEE:
Whenever the tender specifies that the tenderer will have to supply the material on a ‘guarantee basis’, the
tenderer shall while making his offer specify the duration and nature of guarantee, and ensure that any defects,
manufacturing or otherwise during such period, would be rectified by the tenderer free of cost, failing which, he
would indemnify the Undertaking against any loss or damage caused to the Undertaking due to such nonperformance.
The Undertaking shall not consider the offer of the tenderer, if the clause is not complied with.
10. QUANTITY VARIATION CLAUSE:
The tenderers may note that the quantity awarded to them is subject to + 25% variation, at the option of the
Undertaking.
11. POLICY OF TENDERS UNDER CONSIDERATION:
Tenders shall be deemed to be under consideration from the opening of tenders, until an official
announcement of the award is made. While tenders are under consideration, tenderer and their representatives shall
refrain from contacting by any means, any personnel of the Undertaking on matters relating to tenders under scrutiny.
If necessary, clarification will be called for by the Undertaking from any or all the tenderers in writing. Canvassing
in any form will disqualify the tenderer.
12. JURISDICTION:
This tender and the contract emanating there from are subject only to the jurisdiction of the Mumbai Court.
13. DISREGARD FOR TENDER CONDITIONS:
The Undertaking reserves to itself the right to disregard or reject any tenders not conforming to any of the
above-mentioned conditions.

1. EXTENT OF CONTRACT:
1570
CONDITIONS OF SUPPLY
The Contractor shall, during the period of the contract supply the materials in respect of which his tender has
been accepted at the depots or stores specified in the annexed Schedule, or alternatively at the Contractor’s godowns
if so specified and agreed and shall supply the same at the accepted price thereof and in such quantities (subject as
aforesaid) as may be required from time to time and subject to such conditions as are herein and in the said Schedule
specified. Time is the essence of the contract.
2. QUALITIES OF SUPPLIES:
All material supplied shall be in strict accordance with the specifications laid down or as per approved
sample. In case of any material in respect of which there is no approved sample or drawing, the supplies shall be of
the best description and quality obtainable, which description and quality shall be subject to the satisfaction of the
Assistant General Manager (Materials) or his Authorised Representative. The Undertaking reserves the right to get
the random samples out of the supplies, tested at the recognized/reputed laboratories, at its discretion, in order to
assess quality. In such a case, the supplier will have to bear the testing charges, if the material does not meet the
specified requirements.
3. PACKING & DELIVERY OF MATERIALS:
3.1 The Contractor shall be held responsible for the proper delivery of materials and in the event of any loss,
damage, breakage and/or leakage due to insufficient/or improper packing, he shall be liable to replace the material or
make good the loss. The decision of Assistant General Manager (Materials) or his Authorised Representative of the
Undertaking as to whether the aforesaid loss, damage, breakage or leakage has been caused to the materials for the
reason of it not having been sufficiently or properly packed, shall be final and binding upon the Contractor, provided
also that the Assistant General Manager (Materials) or his Authorised Representative shall be at liberty, should he
consider it fit and proper to do so, to purchase the said material from another, at the risk of the Contractor. Delivery
of the material shall not be considered complete until it has been inspected, weighed, counted and passed by the
Undertaking. No material shall be delivered at the depots or stores on Saturdays, Sundays, or Public Holidays,
without the previous permission of the concerned Authority.
3.2 The Contractor shall execute the order strictly as per delivery schedule stipulated in Acceptance Letter /
Purchase Order. In order to avoid delay in acceptance of the material or in effecting payment by the Undertaking, the
Contractor shall ensure that the description and/or specifications of the material and quantities thereof in the challans
and the invoices are exactly as indicated in the Purchase Order and the rates and taxes are correctly mentioned. On
the acceptance of material as satisfactory, the concerned officer at the Depot of the Materials Management Dept., will
issue to the supplier two copies of the Stores Received Note (SRN), one copy of which shall accompany the invoice
for payment and the other one would be for his record.
4. SECURITY DEPOSIT:
The Contractor, whose offer is accepted either in whole or in part must deposit within 15 days from the date
of Acceptance Letter by way of security, for the due and proper fulfillment of his contract, such sum in Cash/Demand
Draft/Pay Order or by way of Bank Guarantee as detailed below:-
4.1.1 For Registered Suppliers: -
Category of Registration
(Permanent Deposit amount)
‘A- Spl.’
(Rs.50,000/-)
‘A’
(Rs.25,000/-)
Exemption Upto
Order Value (Rupees)
Order Value upto
Rs. 7.5 Lakhs
Order Value upto
Rs. 2.5 Lakhs
Additional S.D. Payable
5% on amount exceeding Rs. 7.5 Lakhs.
5% on amount exceeding Rs. 2.5 Lakhs.

‘B’
(Rs.10,000/-)
Order Value upto
Rs. 1 Lakh
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10% on amount exceeding Rs. 1 Lakh to Rs.2.5 lakhs
and 5% on amount exceeding Rs.2.5 lakhs.
4.1.2 For Non-Registered Suppliers: - 10% of the order value upto Rs.2.5 lakhs and 5% on amount exceeding
Rs.2.5 lakhs.
4.2 MODE OF PAYMENT:
i) Upto Rs. 20,000/- by Cash or Demand Draft/Pay Order only.
ii) Above Rs. 20,000/- by Demand Draft/Pay Order or in the form of Bank Guarantee, as per the Undertaking’s
approved format. In case of such Bank Guarantee, Rs.2,000/- will be charged as Administrative Charges.
4.3 In the event of the contractor failing to deposit such Security within 15 days from the date of Acceptance
Letter, the Earnest Money deposited with the tender shall be forfeited. The Undertaking shall in such an event, have
full discretion to cancel the acceptance communicated to the said contractor.
4.4 This Security Deposit, either in whole or part thereof, shall be liable to be forfeited without giving any
reasons thereof, if the contractor fails to observe and perform any of the terms and conditions of the contract.
4.5 On successful execution of the contract, the Security Deposit will be refunded. The tenderers should submit
Security Deposit Receipt, duly discharged, in favour of the Undertaking, to Supdt. (Cash), Colaba, for getting refund.
Security Deposit paid by the tenderers shall stand forfeited if the same is not collected within 3 years from the date of
intimation.
5. FAILURE TO SUPPLY:
5.1 On the contractor failing to supply the material as above, the Assistant General Manager (Materials) or his
Authorised Representative shall be at liberty, without further reference to the Contractor, to recover from him
Liquidated Damages at the rate of 1% per each week or part thereof, of the total cost of the goods delayed beyond
the delivery period exclusive of taxes (if shown separately) subject to a maximum of 10% of the value of goods
delayed of the contracted quantity. However, if the said Liquidated Damages amount is less than Rs.100/-, minimum
Rs.100/- will be recovered.
5.2 In the alternative and at his complete discretion, he may purchase the same or any portion thereof on the
account and at the risk and cost of the Contractor and claim from him the difference in the price and all expenses
incurred in purchasing the same. If Risk Purchase amount is less than Rs.100/-, minimum Rs.100/- will be recovered.
5.3 The Undertaking shall have a lien for the said Liquidated Damages or the said difference in price and
Administrative Charges or any money that may become payable to the Contractor under this contract and/or any other
contract and paid either under this contract and/or any other contract or contracts, paid either by the Contractor alone
or jointly with other Contractor or Contractors, as well as on any other debt or sum, that may become payable by the
Undertaking to the Contractor and the Undertaking shall be entitled to deduct the said Liquidated Damages or said
difference in cost out of such money, deposits, amounts, debts or sums.
5.4 The above term shall be the essence of this tender and acceptance thereof.
6. FORCE MAJEURE CONDITIONS:
The Contractor shall not be liable for any Liquidated Damages for delay or failure to perform the contract
for reasons of force majeure such as the acts of God, acts of public enemy, acts of Government, fires, floods,
epidemics quarantine restrictions, strikes, freight embargoes and provided that the contractor shall within 15 days
from the beginning of such delay notify the Assistant General Manager (Materials) or his Authorised Representative,
in writing the cause of delay duly substantiated with documentary evidence. The Assistant General Manager
(Materials) or his Authorised Representative shall verify the facts and grant such extension, as he may in his sole
discretion decide.

7. TERMINATION OF CONTRACT:
1572
In the event the Contractor commits any breach of any of the terms and conditions of contract, the General Manager
or his Authorised Representative shall have the right to forfeit the Security Deposit referred to in Clause 4 and/or to
claim from the Contractor any amount due and payable by him towards this contract.
If during the period when contract remains in force, General Manager or his Authorised Representative has reasons to
believe that the Contractor is not performing the contract in accordance with the terms of the contract, General
Manager or his Authorised Representative may by a notice in writing, call upon the contractor to perform the contract
in the way as indicated in the notice, within a specified period of 15 days and if the Contractor fails to perform the
same within such specified period, then notwithstanding anything contained in the contract, General Manager or his
Authorised Representative shall be at liberty at any time thereafter to terminate the contract by giving the Contractor
15 days notice in writing and the contract shall stand terminated on expiry of such notice period. The Security
Deposit amount referred to the Clause 4 and amount due and payable by the Contractor towards this contract shall be
forthwith due and be recoverable from them.
8. ACCEPTANCE OF SUPPLIES:
8.1 Any material supplied against this contract will be subject to the approval of the Undertaking. If the material
supplied is not as per the approved specification, then the Undertaking shall reject the whole or part thereof without
assigning any reason for rejection and the Undertaking’s decision in respect of such rejection will be final.
8.2 Quantities expressed in unit of weight are for the weight exclusive of packing and containers. All supplies
will be accepted on this basis only.
8.3 The Assistant General Manager (Materials) or his Authorized Representative may, at his sole discretion,
decide to accept materials in part or whole that may not in his opinion correspond exactly with the approved and
accepted samples or specifications within the limits of the accepted tender and determine the prices thereof and the
Contractor shall have to accept such prices.
9. SUBMISSION AND PAYMENT OF BILLS:
9.1 All bills (in duplicate) shall be addressed to the Assistant General Manager (Materials), 4 th Floor, Parivahan
Bhavan, Mumbai 400 001 and shall be accompanied by a copy of the Stores Received Note to ensure prompt
payment. Bills so submitted shall be for the exact quantities of materials accepted by the Undertaking.
9.2 Normally bills will be settled within 30 days from the date of submission of bills together with the Stores
Received Notes, in the office of Assistant General Manager (Materials). Bills not accompanied by Stores Received
Notes will not be accepted.
9.3 Cash Discount for early payment, i.e. within 15 calendar days as desired by the suppliers, will be accepted at
the discretion of Assistant General Manager (Materials) or his Authorized Representative provided the discount
amounts to a minimum of 1% of the total amount of bills or Rs.200/-, whichever is higher. The period of 15 calendar
days will be counted from the date of receipt of bills accompanied by SRN by the Assistant General Manager
(Materials) and not from the date affixed on the bills.
10. EXTRA CHARGE:
Extra charges such as Octroi, Transport, Freight, Insurance, Loading/Unloading, etc. will not be paid, unless
stipulated in Purchase Order and supported by necessary documentary proof.
11. LIFTING OF REJECTED MATERIALS:
Rejected materials shall be removed by the Contractor within 15 days from the date of intimation of the
same. The Undertaking will not be responsible for any damages to the materials, thereafter. Further, if the supplier
fails to collect the rejected material within the stipulated time limit, the ground rent shall be charged at the discretion
of the Assistant General Manager (Materials) or his Authorised Representative as per the rates mentioned below: -

1573
i) For the first month from the date of intimation letter regarding rejection of material, no ground rent
will be charged.
ii) For the second month, 1% of the cost of rejected goods will be charged.
iii) For the third month, 2% of the cost of rejected goods will be charged.
iv) If the party fails to collect the material even at the end of third month from the date of rejection
intimation, Undertaking shall have right to dispose off the material as deemed fit without any
further reference in the matter and thereafter, no claims, whatsoever from the suppliers shall be
entertained by the Undertaking.
12. DAMAGE TO UNDERTAKING PREMISES OR PROPERTY:
Any damages caused by the Contractor or any person acting for him, to the premises or property of the
Undertaking in the performance of his contract, shall be made good by the Contractor. In the event of the Contractor
failing to make good the damages within the time specified by the Assistant General Manager (Materials) or his
Authorized Representative, the latter shall be at liberty to get the work done departmentally or through any other
agency, and to recover the cost thereof together with such supervision / overhead charges as he may deem fit out of
any money that may be due to the Contractor or by action in a Court of Law.
13. DEATH OR INSOLVENCY OF CONTRACTOR:
If the Contractor shall, during the period of the contract, die or be adjudicated as insolvent or being a limited
company shall be placed in liquidation, whether voluntarily or compulsorily, the contract shall thereupon absolutely
cease and the heir’s executor, administrators or other legal representatives of the Contractor and in the case of a
limited company the liquidator, shall have no interest whatsoever under the contract, except to receive any sum due
for materials supplied but not paid for prior to the death or insolvency of the Contractor, in case of a company the
date of the winding up thereof and the Security Deposit but subject to the provision herein contained in regard to such
deposit. Nothing contained in this clause shall be deemed to prejudice or affect any claim which the Undertaking may
have against such heir’s, executors, administrators or other legal representatives of the Contractor or in the case of a
company, the liquidator thereof in respect of any antecedent breach of contract. Provided that where the Contractor is
a firm, the death of a partner in the firm shall not operate to determine the contract unless by the term of the
partnership agreements the partnership stands dissolved on the death of a partner.
14. DECISION OF DISPUTES:
In the event of any dispute arising under these conditions or in connection with the contract (except as to any
matters, the decision of which is specially provided for in these conditions), the same shall be referred to the General
Manager of the Undertaking for final decision by the Assistant General Manager (Materials) or by the Contractor.
The decision of the General Manager or his Authorised Representative shall be final and binding on the parties to the
dispute.
‘DECLARATION TO BE SIGNED BY THE TENDERER’
I/We agree to supply the articles noted in the Tender Form at the rates
therein tendered by me/us subject to the above Conditions of Tender & Supply, which I/We
have carefully read and which I/We have thoroughly understood and to which I/We agree.
Date: Signature of Tenderer &
Seal of the Tenderer
Tender No. _________ due on__________
***********************************************************************

MANUAL OF PRO
1574
THE BRIHANMUMBAI ELECTRIC SUPPLY &
TRANSPORT UNDERTAKING
OF THE BRIHANMUMBAI MAHANAGARPALIKA)
MANUAL OF PUBLIC RELATIONS DEPARTMENT
(UPDATED AS ON 10.01.2006)
FUNCTIONS
The Public Relations Department mainly handles the following matters:-
1) Public Relations (Internal and External)
2) In-House Journal
3) Administration Report
4) Releasing Newspaper Advertisement
5) Publication of Pamphlets/books on special occasions
PUBLIC RELATIONS:-
The Department issues Press Notes and communiqués relating to the various
activities of the Undertaking from time to time to keep the public well-informed.
It arranges Press Conferences whenever the Management feels it necessary to
explain certain issue to the public and for boosting up the image of the Undertaking.
It keeps a watchful eye on the suggestions, criticism and complaints
appearing in the newspaper columns. Such Press Cuttings are pasted on paper and
are forwarded to the Department concerned. These Departments give a true picture
of the affairs after a close scrutiny and on the basis of the information thus obtained,
the Public Relations Department clarifies the position and helps dispel any false
impression likely to be created about the working of the Undertaking. The other
news items appearing in the newspapers are also taken out and forwarded to
Chairman/GM/Addl.GM.
The information pertaining to the Undertakings’ various policies/schemes or
any other information required by the journalist is promptly given to the reporters,
after confirming the same from the concerned department.
It also answers individual letters addressed to the department by way of
suggestion, criticism or complaints.
Queries made on telephones are attended and the required information is
supplied to the parties promptly. Complaints received on telephone are

1575
immediately taken down on a form specially prepared for this purpose and are sent
to respective departments for further necessary action.
HOUSE JOURNAL
Better employer-employee relationship is to a large extent, a product of sound
understanding of the policies of the Management by the employees. The
Management can achieve such understanding by directly reaching its employees. A
house journal is one of the important means for the direct approach. Through it the
Management can unfold before its employees, what it has so far done and plans to
do for them in the future. It is also a good tool for keeping the staff informed about
the various activities that are going on in the organization. It is also a main tool for
the management to reach the employees, to know about the employees as well as
their family members. With this in view, every big organization conducts its own
House Journal.
It was during 1959 that the BEST VARTA, the Undertakings’ House Journal
was first published in the month of September 1959. It is bi-monthly and is a
combination of three languages namely, Marathi, Hindi and English.
The following features appear in our In House Magazine:-
1) A salute to retirees – A feature about staff who have recently retired.
2) Names in the news – A feature giving publicity to members of the staff and
family members who have made news in their extra-curricular activities.
3) BEST Arts & Sports Club News – This feature covers activities of the Club
during the period under review.
4) Covering of Official functions such as, Depot opening, BEST Din, etc.
5) Miscellaneous – Articles contributed by members of staff, etc.
The entire work of the House Journal such as preparing manuscripts, editing,
proofreading, layout of page, distributing copies to employees, etc., is carried out by
the Public Relations Department.
Besides the House Journal, the Department also publishes pamphlets
and brochures on important occasions like inauguration of depots, etc.
Administration Report:
The Administration Report of the Undertaking, which is
published every year, is compiled in this department. The draft
Administration Report is edited by the Public Relations Department.
The edited draft is submitted to the General Manager. The cover
page design is prepared and printed in four colours.

1576
After the drafts pertaining to various departments are approved by the
General Manager, they are sent to the Press for printing. The proof of the
manuscript is checked in the department. Twenty copies of the report are placed
before the B. E. S. & T. Committee for its approval. The Committee reviews the
report and this review is printed and published in the remaining copies.
Copies are then distributed to the Municipal Councillors. Copies are also
made available to the general public at nominal cost.
The report is published both in English and Marathi.
Press Advertisements:
The Undertaking has to give considerable number of advertisements on
various subjects in the newspapers. Under Mumbai Municipal Corporation Act, the
advertisements are required to be published at least in two English daily papers, one
Marathi and one Gujarati newspaper. The work pertaining to these advertisements
such as checking their correct space, rat3e charged as per the contract in force, etc.,
is done by this section and then the bills processed for payment. Special
advertisements are issued through this department. The newspapers are enlisted
with their rates of advertisement and accordingly advertisement is issued on rotation
basis.
The Public Relations department is the main link between the management
and employees and public. The Public Relations department is disseminating the
information through effective various means of communication. The department
has to enhance the image of the organization by taking proper and corrective steps
as needed.
The Public Relations Officer is in charge of the department under direct
control of the General Manager.
Interview:
The Public Relations Department arranges interview of top Officers on All
India Radio, T.V. and Channels on various subjects from time to time.
Replies to Complaints/Suggestions:
Normally, the Public Relations Officer replies to the Complaints/Suggestions,
which are addressed to the Public Relations Department. However, many times,
our various Divisional Traffic Officers send replies to the parties, endorsing a copy
to us. The Public Relations Officer replies to the letters appearing in the
newspapers.

1577
The Public Relations Department also receives complaints/suggestions
directly. These are registered in the Public Relations Department. Then they are
sent to the department concerned for necessary action.
The Public Relations Department also receives complaints/suggestions over
the telephone. Again, these letters are recorded in a separate register and sent to the
concerned department for necessary action. The reply to any complaint is generally
sent.
Imprest Cash:
GM’s administration sanction has been obtained for Imprest Cash of Rs. 5,000/- to PRO
Department, Colaba. Reimbursement of expenditure incurred in respect of Tea and Snacks bills,
Brown Paper Envelope size 14x10, Camel Gum Bottle, Computer Ribbon is paid through this
Imprest Cash. It is also used for meeting the expenses incurred for paying subscription for
newspapers. Proper account of Imprest Cash amount is maintained by the department.
Maintenance of various registers and preparation of statement thereof.
1) To maintain the Inventory Register of our department
2) To maintain the Leave Record of Officers and Staff.
3) To maintain the Meal Allowance Register.
4) To maintain the S. R. File of employees.
5) To maintain Outdoor Register.
6) To maintain office file record.
7) To maintain Administration Register.
Miscellaneous Work:

1578
1) To furnish the information to Timekeeping department in respect of attendance on
proposed Morcha, Dharna, Strike/Stoppage of work arranged by various
Unions/parties,etc.
2) Furnishing the information to various Presses and TV Channels in respect of
Morcha, Dharna, Strike/Stoppage of work arranged by various
Unions/parties.
3) Collecting information from BRC in respect of turnout of buses during
Morcha, Dharna, Strike/Stoppage of work, heavy floods during rainy
seasons.
4) To pay annual subscription for levy of fees for BEST Varta.
5) Arrangements of payment of Financial Assistance to the employees Son and
Daughter for purchasing note books.
6) Prepare the Scholarship payment advice and to fill up the form.
7) Arrangement of various functions.
8) To receive VIP Guest as per the directive of the Management.
List of jobs carried out by PRO department.
1) Renewal of telephone directories of BMC.
2) Proper maintenance of office records in record room.
3) Scrapping of Newspapers and outdated office records as per the procedure
and send them to the scrap yard.
4) Maintaining proper filing of departmental circular and delegation of powers.
5) To prepare monthly statement of overtime of Clerk and Sepoy.
6) Service Termination Slips, Final Dues Bills, vacancy requisitions, Memos to
staff regarding late attendance/absentees, etc.
7) Maintenance of separate employees register of department.
8) Maintenance of service record files of our staff members.
9) Fill up the scholarship forms of employees of PRO department.
10) Preparation of confidential report of newly appointed staff member of PRO
department.
11) To issue letter to employee regarding Superannuation six months prior to the
date of Superannuation.
12) To collect information of Leave Record of last 3 Years from Time Keeping at
the time of promotion and absentee of the staff.
13) Fill up the engagement form in service record file, service certificate and
salary certificate.
Scrapping of Materials.
1) Procurement of stationary item twice in a month from Dadar Stores
department. Arrangement of casual labourer and vehicle in respect thereof.
2) Making arrangement for scrapping the material and dead stock item.

1579
3) Non-stock item are required to be purchased from the outside parties for
which we have to fill up the purchase form and obtain sanction from
respective authorities, replying to audit queries in respect of proposals
initiated, arrangement of payment to the outside parties for procurement of
certain items from Imprest Cash.
Maintenance of various Machines.
1) At present in the PRO department there are one Television, VCR, Fax
Machine and 1 English Typewriter.
2) Procurement of consumables such as Thermal Paper Roll, Ink Cartridge, etc.
required for Machine for this purpose it necessary to follow up with the
Material Management Department.
3) For repairing the Machine we have to contact the contractors who have
awarded the contract for repairing and maintenance of machine, afterward we
have to send service certificate for the same to Material department to release
the payment.
4) New machine Deskjet Printer.
DUTIES AND RESPONSIBILITIES OF PUBLIC RELATIONS OFFICER IN GRADE A4

1580
The Public Relations Officer is the Head of Department. He is responsible for all the
Administrative duties as may be delegated to him by the Management from time to time.
Public Relations Department is under overall control of PRO and he is directly responsible to
the General Manager. He is assisted by Dy. PRO, APRO, OA and other staff under his
control in discharging various activities in day-to-day functioning.
1) Acts as a channel for providing information in respect of the
Undertaking’s activities.
2) Prepare justification on the criticism appearing elsewhere against the
Undertaking. On basis of the information submitted by the respective
Departments.
3) Scrutinizes the complaints/suggestions received from the Press or
members of the public and the replies sent by the various officers and
makes suggestions in the matter of the language and the contents of such
replies.
4) He has absolute control on the arrangement of Press Conference, functions
and various Meetings.
5) Edits the Undertaking’s House Journal, which is bi-monthly.
6) Assists in the preparation and publication of various brochures, pamphlets,
articles, press notes, etc., highlighting the activities of the Undertaking.
7) Keeps contacts with press representatives and members of public and
explains to them the Undertaking’s point of view on important issues
relating to the business and activities of the Undertaking.
8) Attends to all administrative work, correspondence, etc.
9) Compiles the General Manager’s Administration Report.
10) Performs all administrative functions relating to the Public Relations
Department such as sanctioning of leave, dealing with disciplinary action
matters, etc.
11) Ensure the cordial relation between the Management and the
employees of the Undertaking.
12) To arrange interview of Chairman/GM and furnish the required
information to the Press.
13) Supervision of the day-to-day activities of department.
14) Directing and managing all Public Relation activities.
15) Overall control of the functioning of the department.
16) Carrying out assignments given by the Chairman/GM/Addl.GM of the
Undertaking.
17) Interacting with Sr. Officers of the Undertaking, officials of other
institute and prominent people in the various fields.
18) Developing Press and Media relations as also establishing channel of
communication with target audience.
19) Attending to visitor, delegates, Media representative.
20) Publication of Undertaking advertisement.
21) To attend the Corporation/BEST Committee Meeting on few occasion
in order to give the spot information.

1581
22) To attend important meeting concerned by the GM/Addl.GM andP to
express the opinion in regard to policy matter.
23) To read newspaper and take out Press cutting related to BEST and
forward the same to Chairman/GM/Addl.GM.
24) To attend staff meeting with the various Heads of the department of the
Undertaking.
25) To supervise the release of payment of newspaper bill and put
up the proposal to the Management suggestion the measure to reduce
the expenses on advertisement.
26) To put up the proposal to the Management for inclusion of
newspaper in approved list.
27) Checking/verifying all matter put up for PRO signature.
28) Arrangement of Special News item to get it appeared in the newspaper.
29) To print the special brochure/pamphlets on the special occasion.
30) To print special BEST VARTA issue on BEST Day or as directed by
the management.
31) To receive the VIP, Guest, if directed by Management.
32) With a view to have better rapport with the Press, PRO take the
following steps in the situation indicated below:-
Sr.
No.
SITUATION ACTION CALLED FOR
1. In the event of To post one Officer in the Traffic Control Room
Morchas,
at Wadala and give required information to
Strikes, Bandhs, etc. Police, Press Reporter, TV Channels, etc.
2. In the event of major
changes effected in
the Traffic Operation
3.
To Communicate all information about new
routes, diversion of routes, etc. at least 7 days in
advance for wider publicity through Press and
other Media. To obtain information from Traffic
Department and communicate the same to the
Press so that the commuters are informed about
diversion/curtailments of operation.

1582
Dy. Public Relations Officer in Grade A5
Dy. PRO is assigned with the following responsibilities:
1) To assist the PRO for managing all Public Relations activities.
2) To carry out the assignments given by the PRO.
3) To read the newspapers allotted and ensure the timely submission of
newspaper cuttings to Chairman/GM/Addl. GM.
4) Publication of BEST VARTA – Write GM’s hitguj, write special articles,
etc.
5) Timely recommending leave and certifying timings of the staff on the
Timecard.
6) Work of Right to Information.
7) Checking Marathi version of Administration Report.
8) Checking of Press Notes.
9) To attend Telephone enquiries, information regarding Bus Operation and
Electric Supply. Moreover, attending the public complaints received
through personal visits. To follow up such complaints and see that the
passenger/consumer is satisfied.
10) Complete arrangement of Press Conference under the guidance of PRO
11) Supervising the work of sale of BEST Story Books and maintaining records
of the same.
12) Newspaper Advertisement, releasing of advertisement to the newspaper,
checking of advertisement bills, preparation of advertisement bills, etc.
13) Issuing clarification of News item, replies to Press Complaints, suggestions,
etc.

1583
14) Supervision of the day-to-day activities of the department.
15) Distribution of BEST Diaries to all Newspaper Offices, important
personalities and signing of cheques of the Undertaking.
16) To put up the proposal to the Management for including name of newspapers
in the approved list after confirming the same from MCGM.
17) Checking/verifying all the matters put up for the signature of Dy. PRO.
18) To supervise the overall cleanliness and beautification of the department.
19) Giving information to the students for their project work.
20) To receive VIP, Guest, if directed by the PRO.
21) To attend telephone calls and give information during strike period to all
presses.
22) To interact with Sr. Officers of the Undertaking and other officials from
other institutes and prominent people in the various fields in the absence of
PRO.
23) To develop Media relations with the Press as well as Electronic Media.
Establishing channels of communication in order to boost up the image of
the Undertaking in the absence of the PRO.
24) To attend to the visitors, delegates and Media representatives as per the
directives of the PRO.
25) To attend various Meetings/Conferences in the absence of the PRO.

1584
Responsibilities of Assistant Public Relations
Officer
In Grade A/GX
1) Prepare a draft Press Note in English and put up the same for
approval of PRO/Addl. GM/GM. On receipt of the approved draft
Press Note, get the same typed/checked and arrange to fax
through assistants.

1585
2) Compare Administration Report.
3) Appointment of Printer for Administration report (completing the
formalities).
4) Continuous follow-up with all the Departments for submitting information
for Administration Report. Send reminders if information is not received in
time. Compile information received from various departments and submit
the same to the Printer. Follow up with the Printer for various proofs. Get
the proofs compared from the staff of the Public Relations Department. Get
the graphs and relevant Photographs, etc. from the Department. Arrange for
inserting them in the Administration Report through Printer. Get the layout
of the cover page of the Administration Report prepared in consultation with
PRO and make necessary arrangement to publish the Administration Report
as per the provisions of the BMC Act.
5) Attend the Meetings and perform liaison work of World Bank project.
6) Attend meetings of Pilot Project of CRISIL.
7) Any other work assigned by the PRO/Dy.PRO.
Office Assistant in Grade A/GVIII
1) Preparation of Budget Estimate of the Public Relations Department
2) Preparation of Establishment Schedule, Variation in Establishment
Schedule, etc.
3) To forward the Absentee Memo of ‘A’ and ‘B’ Grade Officers – information
of Backward Class position and on roll position of staff.
4) To look after the work pertaining to Establishment such as Leave Particulars,
Taking over Duties, renewal of Bus Passes.

1586
5) To supervise and control use of Stationary in the Department. To put up the
proposal for stationary item.
6) To maintain Service Record Files of Officers and Staff members.
7) To maintain the account of Imprest Cash of the department. Maintaining the
register and preparing the bills and replies to queries, if any, from Audit, etc.
8) To maintain Clothing register of Sepoys and arrangement of clothing, etc.
9) To maintain Overtime register, Acting arrangement and maintain Inventory
Control Register.
10) Checking of Newspaper bills, their rates, space, etc. and then forward it to
Dy.PRO/PRO.
11) To attend the Telephone enquiries regarding the complaints/suggestions in
the absence of PRO and Dy.PRO.
12) To arrange the vehicle for Committee Meetings, and on Press Conference
day.
13) To monitor the dispatch work and attend the Office during emergency.
14) Arrange to give information during emergency to the reporter in the absence
of PRO/Dy.PRO.
15) To read the newspapers and cut the news items to be marked to
GM/Chairman.
16) To monitor the outdoor work of Newspaper Advertisement i.e. allocation of
newspaper advertisements to Sepoys/Staff members.
17) To contact newspaper offices for publishing advertisement published in
newspaper.
18) To supervise and control Video Cassette Register, etc.
19) To maintain general cleanliness and beautification of the department.
20) To check e-mails received and sending replies to e-mails.
21) Sale of BEST Story Books and maintaining records of the same.
Supervisor –1 in Grade A/GVII
1) Entries in the Advertisement Register.
2) Checking Covering letters of Advertisement/Advertisement matter given to
newspaper offices, which is received from various departments.
3) Preparation of Newspaper Advertisement Bills.
4) Checking of Newspaper Advertisement Bills.
5) Preparation of rate cut.
6) Reading Newspaper for taking out Press Cutting/ Advertisement.
7) Assistant to OA for preparation of Budget.
8) Comparing work of Administration Report and other work.
9) Entries of Video Cassettes in Register /Maintenance of Video Cassettes
Register.
10) Other work related to Advertisement.
11) To contact Newspaper Offices regarding Advertisements.
12) Out-door work for Advertisement.
13) Send Advertisement to other Department.

1587
14) To bring circular or other related matter from MCGB.
15) Sending letters to Newspaper Offices for correction in Advertisement Bills.
16) The work of preparation of Advertisement text will be handled by the PRO
Department. To check the content of the advertisement text matter.
17) To follow up with Audit/Cash for release of advertisement bills.
18) Comparing of English/Marathi Administration Report.
19) Preparation of advertisement letters.
20) To deliver the advertisement to the newspaper offices and withdrawal of the
same.
21) In case of emergency the other work assigned by PRO to be completed.
22) Any other work assigned by PRO/Dy.PRO/OA.
Supervisor – 1 (Grade A/GVII)
and Clerk – 1(Grade A/GV)
1) To edit the material received from respective department for
BEST VARTA.
2) To call any matter regarding function held n the Undertaking and not
received for BEST VARTA publication.
3) To call the Photographer of that function.
4) After reading the material, if there is any matter that requires clarification, to
contact the concerned person to get that information.
5) To visit personally to the photography section to select the photographs for
BEST VARTA.
6) To return the photograph to the concerned person if so required.
7) After editing the material, the same is to be required to be put up to
APRO/PRO.
8) If APRO/PRO suggest any alteration in a matter or photograph, the same is
to be carried out.
9) The material is required to be sent to the Printer after entry in the register.
10) Colour photographs are decided, they are jointly to be published inside
colour pages.
11) Hitguz to be forwarded to the General Manager, a proof reading of the
BEST VARTA material is required to be thrice, matter and spelling are
required to be checked along with the original matter.
12) Sometime the urgent matter is required to be published in BEST VARTA
and the same is to be forwarded to the printing press on urgent basis, to
correct the proof after receiving the same as per the directives of the PRO.

Diwali Special Issue
1588
a) To issue the circular to all Heads of Department for information of the employees
to submit their KATHA KAVITA for Diwali Special Issue.
b) Circular issued by the department have been received by all the Heads
of department, concerned department etc., has to be assured under the
guidance of Officers.
c) Some of the employees make a phone call in our department enquiring
about some information given on phone.
d) After receiving the KATHA KAVITA i.e. Story and Poetry whether
the person who has sent this to our department, whether he has written
name/designation/check no. properly or not at initial stage.
e) To ensure that all Rules and Regulations have been fulfilled by the
competitor.
f) To submit the proposal after getting the information from PRO for
selection of the examiner and after deciding the name of the examiner
the details of the examiner to be collected on the telephone, as per the
directive of PRO same is required to be submitted in the file.
g) To prepare the letter to the examiner after approval of the General
Manager.
h) To scrutinize all the Stories/Poetry received from the respective
competitor, to write a name on the reverse of the photographs, to
prepare file of stories and poetry.
i) To prepare the index of Stories/Poetry in two files and submit to the
Officer concerned for approval.
j) On instruction from official, the file of Story and Poetry handed over to
the examiner.
k) To follow up with examiner whether the result is ready, if ready the
same is to be brought back.
l) After showing a result to the official to segregate the Story and Poetry
which is received the 1 st proof, 2 nd proof, 3 rd proof consequently and
which has not received the prize and forward the same to the printing
press along with the Manogat of examiner.
m) Proof reading of BEST VARTA special issue also contact thrice, some
time more proof is required to be checked.
n) To arrange the function for prize distribution as per the convenience of
the General Manager/examiner as per the directive of the PRO.
o) To prepare the trophies for prize distribution of the winner of
Stories/Poetry.
p) To enquire where the trophies can be get ready at economy rate within
our time limit.
q) To prepare the matter to be incorporate on trophy, take the approval of
PRO.
r) To send the invitation to the all Heads of Department to see all the
arrangement of function, hall, tea and snacks to the participants/VIP’s,

1589
to arrange vehicle for examiner, to bring the examiner from his
residence/work place to the function place, etc.
s) To verify whether all prize winner have received letter from PRO, to
get acknowledgement from the prize winner.
t) Any special issue other tan the normal BEST VARTA issue and Diwali
special issue, sometime special issue of any important event is required
to be taken out such as BEST Day, etc.
u) Presently, the BEST Day issue have been discontinued however, if
BEST Day is to be taken out all article have been received to be
published in BEST VARTA and the process of numerated above is
required again.
v) After publishing the BEST VARTA, BEST VARTA is to be
distributed.
w) Public Relations Department receives 3,250 copies, copies have to be
counted and acknowledgement is to be given.
x) After receiving the BEST VARTA, same is required to be forwarded
immediately to Hon’ble Mayor, Dy. Mayor, Chairman, General
Manager, Addl. GM all other Heads of Department initially including
BEST Committee Members.
y) To send the message on telephone to other Heads of Department
regarding collection of the BEST VARTA copis from PRO
Department.
z) To forward the BEST VARTA to all Library, Mantralaya, Central
Library, PRO of Chief Minister and some other Government
Organization including 62 Libraries in Mumbai, on receipt of the
copies of the Challan of BEST VARTA and after distribution of BEST
VARTA requisition to be prepared and send it to the Material
Management department, to in proof reading of English as well a
Marathi, to read newspapers in the morning and take out the press
cutting of the BEST, any other work assigned by the PRO from time to
time, sometime GSM of BEST VARTA is required to be checked.
Clerk in Grade A/GV (2)
1) To prepare the draft replies to the complaints appeared in the
newspapers in English as well as in Marathi
2) To assist to distribute the Administration Report copies to various types of
department.

1590
3) To assist in checking of BEST VARTA material.
4) To verify and check the draft Press Note in English as well as in Marathi.
5) To supervise the distribution of BEST VARTA.
6) To follow up with typist for getting all the letter to editor.
7) To follow up with the concerned department the reply urently.
8) After receiving the reply to check and verify whether the reply is proper or
there is any dispute.
9) To enter in the register complaint received from passenger appeared in the
newspapers, to file all the replies properly in the file.
Clerk in Grade A/GV (3)
1) The advertisement matter/letters received from the various
departments is checked and verified before sending it to
Newspaper Offices.
2) The advertisement release order no. is given to the newspaper advertisement
and entered in this register.
3) To check and verify whether the advertisement is tender notice or
chargesheet/display and to check whether it is going under BEST Logo or
not.
4) To verify and check whether the advertisement received from the
department is given to the enlisted/approved newspapers.
5) To see that the advertisement appears on the scheduled date, follow-up with
the advertisement managers and to check/verify when the advertisement

1591
appeared in the newspapers, to cut the advertisement and keep the
newspaper cutting in the file.
6) Preparation of Advertisement Bills, checking of rates, etc., as per approved
list, bifurcation of amount of advertisement, deduction of taxes at source,
etc.
7) To follow up with Audit for release of advertisement bills, to follow up with
Cash Department, taking of details of Cheque No./Voucher, etc.
8) Maintaining the register of Newspaper advertisement bills register of
newspaper advertisement nos. etc.
9) To read the newspaper and take out the cuttings.
10) To assist in translating the Press Note from Marathi into English and vice
versa.
11) To compare the Administration Report of English and Marathi.
12) To assist in dispatch work in case the dispatch clerk is on leave.
13) To visit the newspaper offices to deliver the urgent advertisement.
14) To send Press Notes through Fax to the newspaper offices in case of
emergency.
15) To assist in preparation of advertisement matter on computer,
verify/compare the same with original and forward it to the newspaper
offices. This additional work will commensurate as soon as the new
machine is installed in the department. The format of the letter will also be
prepared.
16) Preparation of letters to Advertisement Manager for urgent advertisement
received from various departments.
17) Issue release of urgent advertisement during strike/stoppage of work, etc.

1592
Clerk in Grade A/GV (4)
1) To look after the inward and outward register.
2) To make all the entries in the incoming letter in the register as well as in
outward register and keep track on the same. Telephone complaints,
suggestions, etc.
3) To enter the Public complaints in separate register and forward the same to
concerned departments. To follow up with the department and send the
reminders to the department if reply is not received.
4) To enter the Press complaint (Newspaper Complaints) in the register and
forward the same to the concerned departments.
5) To fax the Press Notes to all the presses and enter in the fax register.
6) To maintain the record of sale of BEST Story Books, preparations of note to
Cash department and to check balance Story Books.
7) To assist to bring the Press Reporter from BMC for Committee
Meeting/Press Conference time.
8) Comparing/Checking and proof correction of Administration Report in
English as well as in Marathi.
9) To assist in preparation of bound volume of newspaper cuttings of
Chairman/General Manager.
10) To assist in preparation of press cuttings to be forwarded to
Chairman/General Manager.
11) To maintain Motor Vehicle Register entries to be made in the register for
which purpose vehicle is used.
12) To assist to prepare the bound volume of Press Notes.
13) To assist noting the advertisement in the register and to forward the same to
Press in absence of Clerk.
14) To assist in translation work/press replies.
15) To assist in filing of important papers/circulars received from the various
departments.

Clerk in Grade A/GV (5)
1593
1) To report to the Officer in the morning at 8.00 a.m. and enter
all the newspapers received from the vendor in the register.
2) To read the newspapers and to cut the news reports pertaining to BEST and
MCGB.
3) To distribute the newspapers to all the Officers and Staff members at 9.00
a.m.
4) To arrange to get all newspaper reports pasted. Compile them and write the
name of the newspaper and date on it.
5) Preparation of Press Cutting lot for Chairman/GM/Addl.GM.
6) To read the newspaper in the afternoon, take out news reports pertaining to
BEST/MCGB.
7) To prepare the lot again to write name of the newspaper, date, etc. for
Chairman/GM/Addl.GM.
8) To assist and to take out the Xerox copies of the important press cuttings.
Complaints and suggestion on Traffic be forwarded to Addl.GM/A.G.M.
(TO) and regarding Electric Supply to D.G.M. (S).
9) To arrange to circulate the important news item to the concerned Heads of
Department.
10) Maintenance of Office files pertaining to the typing/computer, etc.
11) To note in the register the press cuttings appeared in the newspapers on the
day it is published.
12) To note in the register important news item, date, etc., so that it will be easy
to find the news item when required.
13) To prepare the bound volume of important Press Cuttings after scrutiny of
the news item pertaining to Chairman/GM. To call the undertaking’s binder
and hand over the news items for binding after completing the necessary
formalities.
14) To assist for dispatch work and to look after in absence of the dispatch
clerk.
15) To check the vendors bill with the register in which the newspapers are
entered along with the newspaper rates and then send the bill to the officer
concerned for verification.
16) To assist to go to MCGB to bring the Press Reporters for BEST Committee
Meeting/Press Conference.
17) Any other outdoor work assigned by PRO.

18) To attend the outdoor work.
Typist-cum-Clerk in Grade A/GV
1594
1) To assist the Office Assistant and Senior Officers in the day-today
work of PRO dept.
2) To look after the Personal Computer, Typing Machines, etc.
3) To follow up the Maintenance Contract in respect of maintaining various
type of Personal Computer, Typing machine.
4) To check the Press Note with Index (Marathi).
5) To suggest appropriate words in Marathi for words in English language and
vice-versa when required.
6) To compare the Administration Report of English and Marathi.
7) To maintain Computer log file.
8) To prepare Servicing and Maintenance certificate of Computer and
Typewriter.
9) To type reply to Editors of Newspapers in English, Hindi and Marathi
languages.
10) To type English notes.
11) To type Marathi notes.
12) Intimation to various Press, Media for Committee Meeting and Press
Conference in English and Marathi.
13) To type BEST VARTA Magazine work.
Sepoy in Grade A/GI (1)
1) To report to the office at 8.00 a.m.

1595
2) To open the department and keep all the newspapers received from vendor
properly.
3) To clean all the Tables and Chairs of the department.
4) To start pasting news item of Chairman/GM.
5) To assist all officers and staff members to take out Xerox copies of the
important papers.
6) To take out urgent newspaper cuttings to the various Heads of Department.
7) Toa take the press cutting lot to the Chairman/GM.
8) To take the important dispatch to the various Heads of Department.
9) To attend to the various jobs as directed by the staff members from time to
time.
10) To take the advertisements to the various newspaper offices.
11) To deliver the urgent press note to the various newspapers.
12) To bring the stationary from Dadar and keep the same properly in the
cupboard.
13) To paste the newspaper cuttings in the morning/afternoon for Chairman/GM
lot.
14) To dispatch the newspaper cuttings to the Chairman/GM’s office.
Sepoy in Grade A/GI (2)
1) To report to the office at 9.00 a.m.
2) To segregate the newspaper English/Marathi/Hindi/Gujarati/Urdu, date wise
and keep in the rack.
3) To tie up the newspapers after a month and keep the newspapers ready.
4) To attend to bring the urgent Xerox and help pasting of newspaper cutting.
5) To take urgent dispatch to the various departments.
6) To take advertisement to various newspaper offices.
7) To attend to the various jobs given by the Officers/Staff.
8) To arrange to fax the press note to various presses.

1596
9) To take the dispatch to the various Heads of Department.
10) To see the cleanliness is maintained in the Department.
11) To arrange to distribute the BEST VARTA bundles to the various
departments.
12) To arrange to deliver the Administration Report copies to the Secretarial
Department.
13) To attend to the jobs assigned by PRO/Dy.PRO/APRO/OA from time to
time.
14) To tie up the BEST VARTA bundles, etc.

MANUAL OF THE LEGAL DEPARTMENT
CHAPTER-I
1. FUNCTIONS AND RESPONSIBILITES
The Legal Department is primarily responsible
for ensuring that the business of the Undertaking is
conducted in a manner conforming to the existing
legislation, rules and regulations. For this purpose, the
department is called upon to advise other departments
of the Undertaking from time to time in matters
concerning their work, if and when legal point is
involved.
The department is also responsible for conducting and following up of
cases in courts of law and for drafting pleadings and legal documents. As and when
any arbitration proceedings are instituted in respect of the actions taken by the
Undertaking, the department is called upon to provide legal advice and to present
the case of the Undertaking before the Arbitrator.
The specific functions of the Legal Department are –
i. To attend to departmental notes for advice and opinion.
ii. To scrutinize legal notices served on departments in respect of any breach
of enactment, any contract and to draft replies to such legal notices.
iii. To draft legal notices to be served on outsiders in respect of breach of
contract or any acts committed by outsiders interfering with the business
of the Undertaking.

1598
iv. To prepare documents such as Service Contracts, Contracts of Supply of
Material, Indemnity Bonds, Bank Guarantee, Powers of Attorney,
Conveyances and Leases.
v. To attend arbitration proceedings in connection with breach of contract.
vi. To collect information/documents from departments in connection with
Court matters, to give instructions to Attorneys and Retainer Advocates in
respect of cases sent to them and to assist them in Court whenever
required.
vii. To inform Management regarding progress of cases and proceedings.
viii. To appear and defend matters before the Labour Court, ESI Court,
Payment of Wages & Workmens’ Compensation Courts and References,
Appeals and Complaints regarding unfair labour practices in Industrial
Court.
ix. To attend the conciliation proceedings in the Motor Accidents Claims
Tribunal and to attend discussions for settlement in these matters.
x. To scrutinize proposals for settlement/appeal in accident cases.
xi. To keep a liaison between the departments and the Retainer Advocates.
CHAPTER-II
ORGANISATION OF THE LEGAL DEPARTMENT
The following Officers & Staff have been allocated to the Legal Department.
DESIGNATIONS GRADE
-------------------------------------------------------------------------------------------------

1599
Assistant General Manager (Legal) A-1 (Sr.)
Chief Legal Adviser A-2
Legal Adviser A-3
Deputy Legal Adviser (2) A-4
Assistant Legal Adviser (3) A-5
Assistant Law Officer A-GX
Senior Assistant Legal A-GIX
Senior Assistant Legal (Translator) A-GIX
Assistant Legal Department (2) A-GVIII
Supervisor A-GVII
Senior Steno (2) A-GVII
Clerks (10) A-GV
Stenos (6) A-GV
Record Keeper A-GIV
Sepoys (5) A-GII
-------------------------------------------------------------------------------------------------
Out of 10 Clerks assigned to the Legal Department, 3 are posted in the office
of the Legal Department at Bandra where the Labour & Industrial Courts are
situated. The Organizational Chart is as under:
AGM(L)
CLA

1600
CHAPTER-III
LA-I LA-II
Dy. LA-I
ALA-I ALA-II ALA-III ALO
Sr. AL-I Sr. AL-II
SUPERVISOR
CLERKS
RECORD
KEEPER
SEPOY
PROCEDURAL WORKING OF THE DEPARTMENT
Dy. LA-II
ALD-I ALD-II
STENOS

1601
a) This Chapter is intended to guide the Officers of the
Legal Department in connection with routine work
carried out in the department and is not
comprehensive to be followed word by word. The
guidelines are only in respect of the routine work
and some occasional work that has so far been
handled by the department.
b) The general procedure for receipt of papers and flow
of work within the department is as follows:
i. All incoming papers shall be checked and
received by the dispatch clerk who will sort
them out in eleven groups –
(A, B, C, D, E, F, G, H, I, J & K) as described below:-
Papers in connection with
Group
1. Departmental notes for advice or opinion -
A
2. Legal Notices and replies to Legal Notices -
B
3. Documents like Leases, Agreements, Conveyances,
etc. - C
4. Arbitration - D

1602
5. Industrial Court, Labour Court, Payment of Wages
Court,
Workmen’s Compensation Court, ESI Court, etc. -
E
6. City Civil Court -
F
7. High Court - G
8. Other statutory authorities such as The
Commissioner of
Labour
Police; Electrical Inspector; Industry, Energy &
Department; Co-operative Court, Transport
Commissioner; etc. - H
9. Motor Accident Claims Tribunal -
I
10. Small Causes Court & Presidency Magistrate’s Court
- J
11. Correspondence with Advocates/outside parties -
K
ii. The Despatch Clerk will sort out the papers
received by him. Papers in respect of
Group “A” shall be sent to the Assistant
General Manager (Legal) {AGM(L)}, Group
“B” papers shall be sent to the Assistant
Legal Adviser who will draft the legal
notices and the same shall be approved by

1603
AGM(L)/Chief Legal Adviser (CLA), Group
“C” papers shall be sent to Assistant Legal
Adviser (ALA) who will process the same
and route the notes forwarding the drafts to
departments through the AGM(L)/CLA.
iii. The papers of Group “D” shall be sent
directly to AGM(L) for action and disposal.
iv. Papers of Group “E” shall be sent to the
Clerk looking after the Labour Court
matters who will connect the relevant
papers and put up to Legal Adviser
(LA)/Deputy Legal Adviser (Dy.LA)/ALA to
whom respective Courts are assigned. The
concerned Officer will then take appropriate
action in the matters.
v. The papers of Group “F” shall be sent to the
Clerk who will connect these papers with
the relevant files and will put up to LA who
will deal with the matters under the
guidance of AGM(L)/CLA.
vi. The papers of Group “G” shall be sent to
the Assistant Legal Department (ALD) who

1604
will connect these papers with the relevant
files and will put to CLA who will deal with
the matters under the guidance of AGM(L).
vii. The papers of Group “H” shall be sent to
CLA/LA/Dy.LA who will take the required
actions including drafting pleadings. The
Undertaking will be represented before
these authorities by AGM(L)/CLA/LA.
viii. The papers of Group “I” shall be put up to
AGM(L) for action and disposal.
ix. The papers of Group “J” shall be sent to
ALO who will keep liaison with the Retainer
Advocates and the departments and render
assistance to Retainer Advocates.
x. The papers of Group “K” shall be sent to
LA/Dy.LA for action and disposal.
b. Inter-departmental notes and advices:
i. The nature of the inter-departmental
correspondence and the departments with
whom such correspondence is normally
entered into is given in the table below:

1605
Papers in connection with Acts/Rules/ Departmental
Heads who
Regulations pertaining to normally seek advices
& opinions
---------------------------------------------- ----------
-------------------------------
The Mumbai Municipal Corporation Management,
DGM(ES), AGM(P),
Act, 1888.
AGM(C),CAO&FA,AGM(A),
Secretary
The Bombay Industrial Relations. DGM(ES),
AGM(TE), AGM(P)
Act, 1946
The Industrial Disputes Act, 1947 AGM(TO)
The Payment of Wages Act, 1934. AGM(TO),
DGM(TE), AGM(ES),
CET, CTM, STK
The Workmen’s Compensation AGM(TO),
AGM(ES) CET, CTM
Act, 1923 STK
The Factories Act, 1948.
AGM(P),AGM(ES),CET,CTM,
Jt.CWO
The Indian Electricity Act, 1910. Management,
AGM(ES), SCSr/SC
The Bombay Electricity Duty Act, 1953. Management,
AGM(ES), SCSr/SC
The Bombay Electricity (Special Powers) Management,
AGM(ES)
Act, 1946.
The Bombay Stamp Act, 1958. AGM(C), CMM,
CAO& FA, AGM(A), Jt. CWO

1606
The Indian Contract Act, 1872. AGM(C),
CMM, CAO & FA, AGM(A)
Sale of Goods Act, 1930. CMM, AGM(A)
The Motor Vehicles Act, 1939. CET, CTM
The Motor Transport Workers’ Act, 1961. AGM(P), CET,
CTM
The Employees’ Provident Fund & Misc. CAO & FA, OSPF
Provisions Act, 1952.
The Indian Telegraph Act, 1885. AGM(ES)
The Maharashtra Co-operative Societies AGM(C), CAO
& FA, Jt. CWO,
Act, 1960. OS (Cash), STK
The Consumer’s Protection Act, 1986. AGM(ES), CTM,
SCSr, SC
The Bombay Public Charitable. AGM(ES)
Trust’s Act
The Electricity Act, 2003 Management,
AGM(ES)
Group ‘A’
Departmental notes for advice or opinion –
a) Establishment
These matters are handled by AGM(L) who is
assisted by CLA, LA, Dy. LA and ALA.
b) Procedure
The dispatch clerk after receipt of a note from
the concerned department for opinion/advice, shall
connect the relevant papers on the subject, if any.

1607
The concerned officer shall call from the
concerned department all relevant information and
connected references directly by correspondence or
by personnel discussion and then after proper
scrutiny of the case, put up the draft opinion/advice
to AGM(L).
For the guidance of the officers of the Legal
Department, provisions of law which are attracted
frequently and references or citations which are
important shall be listed out and kept handy.
Procedures and practices on which the opinions
depend shall be brought out and listed; likewise,
separate files for the different enactments shall be
maintained in the department.
Group ‘B’
Legal notices and replies to Legal notices –
a) Establishment
This Section is under the overall supervision
and control of the AGM(L) who is assisted in the
routine work of the Section by CLA, LA and Sr. AL.
b) Procedure
All work connected with the Legal Notices served
on the Undertaking or required to be served by the
Undertaking shall be done promptly.
Information required for drafting of Legal
Notices and replies to Legal Notices shall be
obtained by the concerned officer, immediately, on
receipt of such notices by correspondence or
telephone. Draft replies or notices shall be sent to

1608
the concerned department whenever required to
ascertain and verify the facts before final replies or
notices are issued by the Legal Department.
Group ‘C’
Preparation of Legal Documents
a) Establishment :
This Section is under the overall supervision
and control of the AGM(L) who is assisted in the
routine work of the Section by CLA, LA, Dy.LA, ALA,
ALO and Sr. AL.
b) Lease Agreements :
The standard form of agreements to lease/lease
agreements in respect of sub-stations is prepared by
the Legal Department and given to the concerned
departments. After approval by the Lessor, the
agreements are sent by the concerned departments
to the Legal Department for engrossment which is
arranged by the Clerk concerned under the
supervision of LA/Dy.LA.
c) Service Contracts :
These agreements are drafted by LA/Dy. LA/ALA
whenever requisitioned by the departments.
d) Contracts of Supply of materials, good etc.
These agreements are drafted by CLA/LA
whenever requisitioned by the departments.

e) Indemnity Bonds
1609
They are drafted/scrutinized by
CLA/LA/Dy.LA/ALA as per the requirements of the
departments.
f) Bank Guarantee
The standard forms of Bank Guarantees are
given to all departments. The concerned
department shall refer the Bank Guarantees to the
Legal Department for scrutiny. The Despatch Clerk
shall put up these papers to the Deputy Legal
Adviser/ALA who shall verify whether the Bank
Guarantee is in conformity with all the requirements
and inform the department accordingly. Consequent
upon the amendment to the Stamp Act in 1996, the
Dy.LA/ALA shall also scrutinize the value of the
Stamp Paper on which the Bank Guarantee is given
so as to be in conformity with the latest provisions
of the Stamp Act. In the event of any lacunae,
Dy.LA/ALA shall inform the department accordingly
and shall advise the department to take necessary
action.
g) Power of Attorney :
These documents drafted/scrutinized by
CLA/LA/Dy.LA/ALA whenever requisitioned by the
departments.
PREPARATION OF LEGAL DOCUMENTS

1610
Lease Agreements and Leave and License
Agreements in respect of depots, shops etc. These
agreements are drafted/scrutinized by CLA/LA/Dy.LA/ALA
as per the requirements of the department.
POWER OF ATTORNEY :
These documents are drafted/scrutinized by
CLA/LA/Dy.LA/ALA whenever requisitioned by the
departments.
Arbitration –
Group ‘D’
In case where the breach of contract is referred
to the Legal Department and the contractor is
desirous to refer the matter to the arbitration, as
provided under General Conditions of Contract, the
Legal Department shall call for complete papers
from the concerned department together with a
detailed note on the performance of the contract
under reference. The CLA/LA shall prepare the
pleadings with the help of the concerned officer of
the department (Civil Engineering, Electrical
Engineering etc.). The CLA/LA shall also conduct
the matter before the Arbitrator, and shall lead the
evidence necessary to defend the matter. Necessary
assistance shall be taken from the concerned officer.
After the award is passed, the CLA/LA shall
obtain the sanction of the GM to either accept or

1611
contest the award with detailed reasons for the
same. In case it is decided to accept the award,
further action regarding obtaining the cheque for
payment will be taken by CLA/LA for which the ALO
will give assistance. Once the payments are made
and the award is fully complied with, the CLA/LA
shall arrange to send back the departmental files
alongwith a copy of the award to the concerned
department with the help of the ALO.
a) ARBITRATION (Under Section 66 of the BIR Act, 1946)
:
The departmental enquiry is conducted against
employee for alleged misconduct and punishment is
awarded to the delinquent employee as provided
under the Standing Orders if the misconduct is
proved. The delinquent employee has right to
appeal against the punishment to the officer
superior to the officer who has inflicted the
punishment. If appeal fails, such employee or his
Representative Union under the B.I.R. Act, 1946 has
right to approach the Labour Court or/and Industrial
Court against the order of the domestic enquiry.
To avoid the lengthy procedure of litigation which is
time consuming and uneconomical to the employee
as well as to the Undertaking to go to the Labour
Court/Industrial Court even for a lesser type of
punishment like fine, reduction in grade etc. the

1612
BEST Undertaking and BEST Workers’ Union agreed
to appoint an Arbitrator.
The B.I.R. Act, 1946. under Section 66 has provided
that a Representative Union or any other Registered
Union which is a representative of employees may
by written agreement, agree to submit any present
or future industrial dispute to the arbitration of any
person.
Accordingly, the Arbitrator was appointed by the
mutual consent of the Undertaking and BEST
Workers’ Union. The Arbitration work started
functioning with effect from 2.11.1992 on certain
terms and conditions as follows:-
1) Only the individual disputes pertaining to the
punishment awarded pursuant to domestic enquiries
under Standing Order 23 read with Standing Order
21 (except dismissal and discharge) are being
referred to the Arbitrator by delinquent employee
himself or through the Representative Union.
2) The Arbitrator has to give his award with reason
within a period not exceeding 4 months from the
date of entering upon the reference.
3) The Arbitrator will be a retired judge/presiding
officer/Member of the Labour Court/Industrial Court
or retired Commissioner of Labour.
4) The fees payable to Arbitrator will be shared equally
by the parties thereto.
5) The arbitration proceedings shall be in accordance
with the provisions of the Arbitration Act, 1940 and

1613
in conformity with the provisions of the B.I.R. Act,
1946.
6) The Reference shall be made within a period of 3
months and 15 days from the date of the order to be
arbitrated upon by the Arbitrator.
7) Individual disputes if any before the
Labour/Industrial Courts may be jointly referred by
the Undertaking, delinquent employee himself or
through the Representative Union within a period of
3 months from the date of the Agreement.
8) The delinquent employee may appear before the
Arbitrator himself or he may be represented before
the Arbitrator by the Representative Union or a co-
employee and the Undertaking will be represented
by Law Officer.
9) The Award of the Arbitrator shall come into
operation on the date to be specified in the Award by the
Arbitrator and it shall be binding on the employer, the
Representative Union and the delinquent employee
concerned.
b) LOCATION OF THE ARBITRATION OFFICE
Arbitrator’s office is situated at Arum Chambers,
Tardeo, Mumbai.
c) ESTABLISHMENT
One Stenographer, one Clerk and one Sepoy is
provided to assist the Arbitrator in his work. This staff
is on the establishment of Legal Department.

1614
a) Stenographer : The Stenographer has to do all
work in respect of taking dictation, typing work
and all other incidental work. The Stenographer
is incharge of the Arbitrator’s office.
b) Clerk : The Clerk appointed for arbitration work
has to do all types of clerical work such as:
I i) to accept references filed with Arbitrator by the
Representative Union or
delinquent employee.
ii) to register serially in the register maintained
for the purpose.
iii) to send the reference to the Legal Department
at Head Office for comments/written
statement.
iv) to follow up till the written statement is received
in the Arbitrator’s Office.
v) to fix date of hearing of the cases and to summon
the parties.
vi) to prepare briefs/roznama/exhibits and to put up
to the Arbitrator.
vii) to send copies of order of the case to the
Registrar, Labour Court and concerned parties.
viii) to enter all transactions in the register till the
matter is completed.

1615
II To prepare monthly, quarterly statement of
pending cases/completed cases, balance cases to be
submitted to Head Office, so as to enable the Head
Office Staff to put up a note to the General Manager.
III To keep the office record properly and indent
required stationary/materials, etc. for their use.
IV To ensure that the tea bill, payment of cheque
of an Arbitrator, etc. is prepared and finalized.
V To convey daily attendance of the reporting
staff to the Head Office.
VI Any incidental work which may arise while on
duty.
C) Sepoy : One Sepoy is posted to work in this
Section. The work allotted to him is as follows:-
i) to open the office, cleaning the table and closing
the office.
ii) despatch work
iii) filing work.
iv) all types of other office work as and when
required to be done.
GROUP ‘E’
INDUSTRIAL COURT, LABOUR COURT, PAYMENT OF
WAGES
COURT, WORKMEN’S COMPENSATION COURT, ESI
COURT, ETC.

a) Establishment :
1616
This Section is under the overall supervision
and control of the AGM(L) who is assisted in the routine
work of the Section by CLA, LA, DyLA, ALA, ALO, other
Officers and staff members of the department.
b) Procedure :
The cases filed by the Union or any employee in
Labour Court or in the Industrial Tribunal are defended
by the Legal Department.
On receipt of the notice from the Court
regarding an application/complaint filed by the Union or
by the employee, the Court Clerk at Arun Chambers shall
forward the same to the Court Clerk at Head Office. The
Court Clerk at Head Office shall enter this notice in the
register maintained for this purpose. The notice is put
up to the Officer and the note is sent calling for the
relevant papers and four copies thereof from the
concerned department.
On receipt of all such original papers/copies
thereof, the AGM(L)/CLA shall ascertain the law point
involved and obtain all relevant records from the
concerned department. The brief is then marked to one
of the Officers of the Legal Department for drafting
written statement. DyLA, ALA, ALO, Sr.AL, as the case
may be shall draft the written statement which after
approval of CLA/LA is filed in Court. Written statements
prepared by the DyLA’s are finalized by them.

1617
The written statement so finalized shall be
forwarded to the Assistant Personnel Officer by the Court
Clerk at Head Office for his signature. After obtaining
his signature as above, the papers shall be sent to
Bandra Office for filing the written statement. The Court
Clerk at Bandra Office shall file the written statement in
the Court on due date of hearing and shall put up the
papers to the concerned officer/retainer advocate. The
Court Clerk at Bandra Office as also at Head Office shall
maintain a diary of all the court work and shall inform
the concerned Officers the dates of hearing of cases
fixed by the Court. All the papers connected with the
case shall be placed before the concerned Officer or the
retainer advocate before the date of hearing so as to
enable them to go through the same and take further
action.
The Court Clerk at Head Office as also at Bandra
Office shall make an endorsement on the brief indicating
therein the progress of the case and the next date of
hearing.
The endorsement of all the actions required to
be taken and taken by the parties from time to time be
made on docket of the brief by the concerned Court
Clerks and the Officers attending to the case.
When the case reaches the argument stage, the
brief shall be put up to the concerned Officers/Retainer
Advocates prior to the date of hearing so as to enable
them to prepare their arguments.

1618
All orders of the Court shall be entered in the
register maintained by both Court Clerk at Head Office
and Bandra Office and this register shall be inspected by
ALA/ALO every week to ensure that appropriate actions
are taken in the matter. CLA, LA, DyLA’s & ALA’s are
assigned certain courts for correspondence and for follow
up with Retainer Advocates. These Officers shall
scrutinize the briefs and highlight any action which
remains to be taken and make suggestions on any law
point to the Retainer Advocate. Any information which
such Officers feel is necessary for the case is obtained
by correspondence with the concerned departments and
forwarded to the Retainer Advocates.
After the cases are disposed off, the connected
exhibits shall be filed and the entries in the register of
application shall be made. The Court Clerk at Bandra
Office shall make an application to the Court to withdraw
the original papers filed in the Court and shall return
these original papers to Head Office on receipt of the
same. The Court Clerk at Head Office shall return these
papers to concerned departments.
Summary of all such cases shall be drawn and
figures of monthly disposal of cases shall be maintained.
The proceedings before the Labour Court are
usually under the BIR Act, 1946 since the Undertaking is
governed by the BIR Act. The orders passed by the
Labour Courts may be challenged in the Industrial Court
by filing an appeal. Complaints under the Maharashtra
Registration of Trade Union and Prevention of Unfair

1619
Labour Practices Act, 1971 (MRTU & PULP Act) are filed
either before the Labour Court or the Industrial Court
depending upon the relevant provisions/schedule under
which the complaint is filed. The Industrial Court also
have the powers to entertain revision application against
the order of the Labour Court in respect of complaints
under the MRTU & PULP Act, 1971.
The Officers of the Legal Department also
appear and defend matters before the Labour Court/ESI
Court, Payment of Wages and Workmen’s Compensation
Court and References.
CITY CIVIL COURT –
a) Establishment :
GROUP “F”
This Section is under the overall supervision
and control of the AGM(L) who is assisted by DyLA and a
clerk.
b) Procedure :
Any matter which requires filing a suit by the
Undertaking in the City Civil Court, shall first be
approved by the GM/Committee. All papers concerning
the matters shall then be forwarded to the Attorneys
under a covering letter by the Dy.LA.

1620
The Attorneys may call a conference of the
concerned persons for preparing the case and
clarifications. The DyLA shall notify all such conference
and ensure that they are attended. The DyLA shall
attend the City Civil Court to assist our counsel
appearing in the matte and give appropriate instructions
under the guidance of AGM(L).
Further action in respect of such cases shall be
taken by the Attorneys, who after disposal of the case
shall inform the Legal Department of the outcome and
shall return all papers to DyLA together with copies of
orders/judgements.
On receipt of papers after disposal, the DyLA
shall return the papers of the other departments and
shall pass on the case papers and judgement to the
Clerk concerned of the section for filing.
On receipt of a notice from the City Civil Court,
in regard to any case filed against the Undertaking, the
DyLA shall refer the matter to the concerned department
to furnish all facts and connected documents. The DyLA
shall scrutinize the law points involved and recommend
the case to be defended by the Attorneys and
accordingly, a note shall/will be put up to GM to entrust
this matter to our Attorneys. On receipt of GM’s
approval to the recommendations, the same procedure
as described above.
The Attorneys may call a conference of the
concerned persons for preparing the case and
clarifications. The DyLA shall notify all such conferences

1621
and ensure that they are attended. The DyLA shall
attend the Court to assist our counsel to appear in the
Court.
AGM(L) shall apprise the decision in the matter
to GM and shall recommend further course of action, if
any, if the matter is decided against us. On receipt of
instructions from the GM to initiate further proceedings,
the Attorneys will accordingly be informed and further
action is initiated. The Dy.LA shall inform the
department if it is decided to accept the order and shall
return the papers to the department.
Decrees shall be scrutinized and only such
decrees which do not involve disproportionately high
legal charges shall be passed on to the Attorneys for
execution. Other decrees shall be put up to the GM for
his approval to write off the amounts involved. On
receipt of GM’s approval, the related papers shall be
sent to the concerned department.
When an injunction/stay order is received from
any Civil Court, the Dy.LA shall ensure that the
concerned department is immediately apprised of the
position and later on confirm in writing
HIGH COURT–
a) Establishment :
GROUP `G’
This section is under the overall supervision and
control of the AGM(L) who is assisted in the routine work
of the Section by CLA & ALD.

) Procedure
1622
Any matter which requires our filing a petition in the
High Court shall first be approved by the GM.
All papers concerning the matter shall then be
forwarded to the Attorneys under a covering letter by
the CLA.
The Attorneys may call a conference of the
concerned persons for preparing the case and
clarifications. The CLA or LA shall notify all such
conferences and ensure that they are attended. The
case as prepared by the Attorneys/Counsels is finally
approved by the CLA/LA and sent back to the Attorneys
for engrossment and filing. The CLA shall attend the
High Court alongwith the officer of the parent
department, if necessary, to assist our counsel and to
make available the latest position of the matter.
Further action in respect of such cases shall be
taken by the Attorneys, who, after disposal of the case
shall inform the Legal Department of the outcome and
shall return all papers to CLA, together with copies of
orders/judgements.
On receipt of notices from the High Court in regard
to any case filed against the Undertaking, the Legal
Adviser shall refer to matter to the concerned
department to furnish all facts and connected papers.
AGM(L)/CLA/LA shall scrutinize the law points involved
and recommend the case to be defended by the
Attorneys. On receipt of GM’s approval to the
recommendations, the CLA shall prepare the notes for

1623
instructions to be given to the Attorneys. All papers
concerning the matter shall then be forwarded to the
Attorneys under covering letter by the CLA and further
action as regards the holding of conference, attending
the matters etc. shall be taken by the CLA/LA under the
guidance of AGM(L).
GM shall be apprised of the decision of the court and
his instructions to adopt further proceedings or to
implement the order shall be obtained. Accordingly, the
Attorneys or Head of the Department, as the case may
be, shall be advised, to adopt further proceedings or
implement the order respectfully.
In this event of adopting further proceedings, after
obtaining the sanction of the GM similar procedure of
holding conferences, attending the court shall be taken
by the CLA/LA, to defend the matter.
Similarly on receipt of the order of the Industrial
Court against the Undertaking, the concerned officer of
the Legal Department to whom the respective court is
assigned shall prepare a note with his views in the
matter and a note will then be submitted to the GM by
AGM(L) through AGM(P) in case of service matters and
through concerned Head of Department in the other
matters for instructions and suggestions. If it is decided
to challenge the order of the Industrial Court then
CLA/LA shall forward the papers to our Attorneys giving
the facts of the case and the law point involved in the
matter. The officers of the concerned department shall

1624
be called to affirm affidavits to secure stay of the order
of the Industrial Court.
The CLA/LA shall attend the court to assist the
counsel appearing in the matter and give him
appropriate instructions under the guidance of AGM(L).
GM’s instructions shall be obtained to institute further
proceedings or otherwise after disposal of the matter. If
it is decided to initiate further proceedings then the
Attorneys shall be advised to take necessary action and
the matter shall be attended in the Court by the CLA/LA.
On receipt of papers after disposal, the CLA shall
return the papers of the other departments and shall
pass on the case papers and judgements to ALD for
filing. ALD shall assist the CLA/LA in the High Court
matters and follow up the matters with the Attorneys for
expeditious action.
GROUP ‘H’
OTHER STATUTORY AUTHORITIES –
a) Establishment :
This Section is under the overall supervision and
control of the AGM(L) who is assisted by CLA, LA, Dy.LA,
ALA, ALO and Sr. AL.
b) THE COMMISSIONER OF POLICE :-
In order to exercise the powers of the Telegraphic
Authorities under Section 16 of Indian Telegraph Act
read with Section 51 of the Indian Electricity Act, to

1625
install transforming equipments, switch gear and to lay
cables in the private property for the purpose of giving
electric supply to general public, application to the
Commissioner of Police is made in case of obstruction by
the land ower/occupant.
Procedure :
Whenever there is need of installing transformers,
laying of cables for giving electric supply to people and
there is no agreement for taking over the site with the
landlord, application has to be made to the
Commissioner of Police for the permission to install the
transformers, switch gear etc. The Planning Section of
the Supply Division provides all information including
site plans. A draft of the application to be submitted to
the Commissioner is put up by Dy.LA/ALA to AGM(L) for
approval. Thereafter it is submitted to the
Commissioner of Police. Notices of the application are
sent to the owner/occupant of the property as well as to
the Undertaking by the office of the Commissioner of
Police. AGM(L) represents the case of the Undertaking
before the Commissioner and the concerned officer of
the Supply Division remains present for giving assistance
about technical information.
c) ELECTRICAL INSPECTOR AND THE STATE
GOVERNEMT
Disputes regarding electric tariff, accuracy of meters
supplementary bills and all such matters arising out of

1626
electric connection, come before Electrical Inspector.
Mostly such cases are referred by the Consumers.
Procedure :
When notice from Electrical Inspector is received,
the papers shall be put up to CLA/LA shall call for the
information and relevant papers from the concerned
department and shall prepare a draft reply to the
notices. After the final approval of the AGM(L). the
reply is filed before the Electrical Inspector. CLA/LA
shall attend the office of the Electrical Inspector at the
time of hearing of case. He shall take the assistance
from the concerned department, if found necessary.
In case the matter is taken in appeal to the
Secretary of the State Government by the consumer or
the Undertaking, as the case may be the AGM(L)/CLA/LA
shall attend the case before the Secretary of the
Industry, Energy & Labour Department, Government of
Maharashtra. The concerned officer shall assist the
AGM(L)/CLA/LA at the hearing before the Secretary.
d) CO-OPERATIVE COURT :
Quite a large number of employees take loan from
Co-operative Banks and the recovery is made from their
wages at the instance of the employee and the bank.
Some times disputes are raised by the employee,
surety or the bank before
the Co-operative Court.
Procedure

1627
Whenever a notice is received from the Co-operative
Court under Co-operative Societies Act, it shall be put
up to ALA who shall collect the information from the
concerned department such as Cash Department,
Mechanized Accounting Department and draft reply shall
be approved by the AGM(L). ALA shall attend the matter
in the Co-operative Court and defend the Undertaking’s
stand and interest.
e) Transport Commissioner :
Queries/disputes are sometimes raised by Regional
Transport Office under Motor Vehicles Act, Motor
Vehicles Tax Act and the matters are taken up to
Transport Commissioner by RTO of the Undertaking.
On receipt of such notices from Transport
Commissioner or instruction from concerned department
of the Undertaking to file application to Transport
Commissioner, LA, Dy.LA or ALA shall get the necessary
information, documents comments from the concerned
department and shall prepare our reply/application for
filing before the Transport Commissioner.
LA, Dy.LA, ALA shall attend the matter before the
Commissioner and in case of appeal in the matter they
shall represent the Undertaking before the Secretary
Transport Department, Government of Maharashtra.
f) Charity Commissioner:
Dispute relating to properties covered under the
Bombay Public Trust Act are heard by the Charity
Commissioner. The connected papers are called for by

1628
LA/Dy.LA from the concerned department on receipt of
the dispute from the office of the Charity Commissioner.
After collecting the necessary information/instructions
from the respective department, the Written Statement
is prepared and filed before the Charity Commissioner.
All other pleadings like Affidavits in reply and counter
affidavits are prepared by LA/Dy.LA and after the same
are approved by AGM(L) the same are filed before the
Charity Commissioner.
The matter is conducted by the Dy.LA/LA and after
finalization of the case and on receipt of the orders, the
papers are sent back to the concerned department, and
our case papers are sent to the section in charge for
filing.
In case the matter is decided against the
Undertaking, sanction of the GM is obtained to adopt
further proceedings on receipt of the sanction, a
forwarding letter on facts and law is sent to the
Attorneys who prepare the case on behalf of the
Undertaking after having a conference with the
concerned officers and counsel. The draft of the case as
prepared by the Attorneys is scrutinized and finalized by
the Dy.LA/LA and sent back to the Attorneys for
engrossment and filing in court. The Sr.AL who assists
Dy.LA/LA in the matters before the Charity
Commissioner correspondence with the concerned

1629
department for any additional information/documents
and arranges for the attendance of the department’s
officers to assist Dy.LA/LA.
GROUP - `H’
OTHER STATUTORY AUTHORITIES –
a) Commissioner of Sales Tax/Central Excise, etc. :
The cases of sales tax and excise matters are
handled by the departments concerned with the
assistance of Tax Consultant. The Legal Department
gives assistance when required. The Officers of the
Legal Department appear before the Authorities if
occasion arises.
b) Family Court :
Some times the Undertaking is required to give
information and make its representation before the
Family Court in the matrimonial matters of the
employees.
Procedure :
Whenever a notice is received from the Family
Court, it shall be put to DyLA who shall collect
information from the department concerned and draft
reply shall be approved by AGM(L). DyLA shall attend
the matters and defend the Undertaking’s stand and
interest, if required.
c) Consumer Forum/Consumer State
Commission/Consumer National Commission :

1630
Consumer Protection Act, 1986 has been
enacted in the interest and protection of consumers.
Sometimes the commuters and electricity consumers file
cases before the Consumer Forum/Consumer
Commission/Consumer National Commission against the
Undertaking for compensation for loss/damage caused to
them due to alleged deficiency in services of the
Undertaking. The Undertaking is required to defend its
stand and interest before those authorities.
Procedure :
Whenever a notice is received from the Consumer
Forum, it shall be put up to DyLA who shall collect
information from the department concerned and draft
reply shall be approved by the AGM(L). DyLA shall
attend the matter before the Consumer Forum and
defend the stand and interest of the Undertaking.
AGM(L)/CLA shall attend the matter before the State
Commission and defend the Undertaking’s stand and
interest. DyLA/CLA/AGM(L) shall take assistance from
the department concerned, if found necessary.
The matters before the National Commission shall be
entrusted to the solicitors of the Undertaking at New
Delhi. The AGM(L) and CLA shall attend those matters
and defend the Undertaking’s interest with the
assistance of the solicitors appearing the matter.
GM/DGM(ES) shall be appraised of the decision of
the aforesaid Authorities and instructions of the
Competent Authority to adopt further proceedings or to
implement the order shall be obtained. Accordingly, the

1631
Attorneys or Head of Department, as the case may be,
shall be advised, to adopt further proceedings or
implement the order respectfully.
The allocation of work to the different Officers is as
under :
1) State Commission )
2) Consumer Forum ) DyLA
3) Arbitration ) ALO
4) Lokayukta ) CLA
5) Family Court )
6) Criminal Court ) DyLA
7) Commissioner Sales Tax )
& Central Excise ) LA
8) Review Committee ) ALA
Group ‘I’
Motor Accident Claims Tribunal –
a) Establishment
The work in respect of these matters is looked
after by AGM(L) and she is assisted by Sr.AL.
b) Procedure :
AGM(L) is required to attend the conciliation
proceedings in the Motor Accident Claims Tribunal and is
also required to attend discussions for settlement of
cases in the matter. The AGM(L) is required to
scrutinize the proposal for settlement/appeal in the

1632
accident cases. Sr.AL is required to keep a liaison
between the department and the Retainer Advocate.
Group – J - :
Criminal Courts/Small Causes Court -
All cases pertaining to the Metropolitan Magistrates
Court and Small Causes Courts are dealt with by the
Retainer Advocates of the Undertaking. The department
shall approach the Retainer Advocates directly and pass
all the papers or instructions to them. All discussions
held between the Retainer Advocates and
representatives of the department are by direct contact
and in no case the appointments, etc shall be taken by
the Legal Department. The AGM(L)/CLA shall render all
possible advise to the concerned Officer in connection
with such matters but shall not be a party to fix up the
appointments of the Advocates and Officers or to pass
papers and documents from other departments to the
Advocates. Copies of important decision which will help
Retainer Advocates in Undertaking’s cases will be
circulated to the Retainer Advocates.
After disposal of the cases, the Retainer
Advocate shall send all papers to the department
concerned and the order to AGM(L) in case of orders
against the Undertaking. The AGM(L) shall check on the
order and advise whether the case is fit for an appeal in
higher courts. If the GM approves of going in appeal to

1633
higher courts, a case shall be prepared and all papers
shall be sent to the Attorneys for further action.
Review Committee :
In a number of cases, claims, are initiated
against our electricity consumers for recovery arising out
of amendment cases due to defective meters, stopped
meters, tampered meters, change in tariff or theft or
energy. Initial claims are passed on estimated
consumption pattern for an estimated period of three
years. Many consumers dispute the period and basis of
amendment and are able to produce documentary
evidence to substantiate their claims.
In order to have a proper control on the
amendments carried out, streamline the procedure and
to ensure accountability, the two level claims review
committee is constituted which will comprise of officers
from legal, Audit and concerned department under the
Chairmanship of Deputy Chief Engineer (General).
Disputed claims involving an amount of rupees
one lakh and above are referred to the Review
Committee. The Review Committee shall meet as often
as required but at least once in a week to settle the
claims expeditiously. The cases referred to the Review
Committee are discussed and deliberated by members of
the Committee and a fair and reasonable claim is
decided upon. The concerned consumer is also called to
assist the Committee and is given a fair hearing. The

1634
recommendations made by the Review Committee
regarding the claim is subject to the approval of the GM.
The formation of the Review Committee has
helped expeditious disposal of a number of disputed
claims which would otherwise have been pending before
the various Courts/Forums and thereby blocking the
revenue of the Undertaking.
b) SUPREME COURT
Special Leave Petitions filed by or against the
Undertaking are attended to by AGM(L)/CLA. These
matters are entrusted to our Attorneys in New Delhi who
give a regular status report of the matters.
On receipt of intimation from the Attorneys
about the hearing of the matter. Sanction of the GM is
obtained foe deputation to New Delhi.
All connected papers are taken by AGM(L)/CLA
to New Delhi to defend/contest the matter conference
are held with the Attorneys/Counsels in New Delhi on
laws as well as on facts and thereafter the AGM(L)/CLA
given the assistance to the Counsel at the time of
hearing of the matter.
After the matter is disposed of by the Supreme
Court, a detailed note is sent by AGM(L)/CLA to the GM
giving the detailed legal background as also the factual
background.
Further actions if any are also intimated to the
department by oral instructions in urgent cases and to
be followed by confirmatory notes. The papers of the

1635
matter are sent back to the department, and the case
papers are sent to the ALO for filing.
Establishment Section :
The Establishment Section is managed by Sr.
Assistant Legal under direct supervision of CLA &
AGM(L). He is assisted by one Supervisor, who shall
exercise general. supervision on the members of the
staff and Sepoys attached to the Legal department.
DUTIES
1. ASSISTANT GENERAL MANAGER (LAW)
The AGM(L) shall perform the following:
To appear and plead in cases before the MERC which are of routine matter.
In policy matters involving high stakes, the matters would be entrusted to
Counsels who would be assisted by AGM(L).
To assist and guide General Manager in respect of
all opinion matters marked to the Legal Department
from time to time.
To attend all conferences and meetings with the GM
and to guide him in any matter involving legal
implications.
To approve the drafts of the officers wherein policy decisions
are involved.

1636
To guide the officers in respect of legal matters in case they
approach regarding their difficulties.
To finalize and approve all pleadings where policy matters
are concerned.
To attend High Court in matters of Public Interest and where
high stakes are involved.
To attend Supreme Court and prepare notes, finalize the
pleadings and give instructions to Counsel appearing on
behalf of the Undertaking.
To attend matters for discussion with the Attorneys relating
to the Accident Claims Tribunal particularly where the
amount of compensation is more than Rs. 5 lakhs.
To give lectures to the officers of the Legal Department on
new enactment like Electricity Act, 2003, ERC Act,
Consumers Disputes Act, etc. from time to time.
To overall superintend and guide the officers and staff
working in the department with a view to maintain high level
of efficiency in performance of the Legal Department.
2. CHIEF LEGAL ADVISER
The Chief Legal Adviser shall perform the following duties:

1637
He shall be overall in charge of the High Court matters and he will be
assisted in this by the Deputy Legal Adviser.
He will appear and plead in all Undertaking’s matters before the State
Commission, MERC and Appeals before the Hon’ble Minister/Ombudsman.
He shall also appear and plead in Undertaking’s matters where policy
decision are involved before the Industrial/Labour Court and other Courts
that may be assigned to him from time to time.
He shall attend conferences and give instructions to Attorneys and Counsels
in all High Court matters. He shall prepare Written Statements, Affidavits in
reply in matters that may be entrusted to him from time to time.
He shall approve and finalize the opinions in respect of routine matters
relating to Payment of Gratuity Act, Provident Fund Act and other
Establishment matters.
He shall also deal with opinions marked to him by Assistant General
Manager (Law) from time to time.
He shall draft Deeds, Documents, Leases, Deeds of Conveyance, Powers of
Attorney, Indemnity Bonds, Demand Notices, Legal Notices, etc. and take
appropriate steps in the legal proceedings to protect the interest of the
Undertaking.
He shall also advise Junior Officers regarding legal matters and regarding
appropriate steps to be taken in legal proceedings before various Courts.

1638
He shall attend discussions and conferences with the GM and other Senior
Officers either along with AGM(L) or by himself, in her absence when she is
on leave.
He shall give lectures to the officers of the Legal Department on new
enactments particularly on Electricity Act, 2003, Electricity Regulatory
Commission Act, Consumers Protection Act, etc. periodically.
3. LAW OFFICER -I
He shall perform the following duties:
He shall appear and plead in all the Undertaking’s matters before the City
Civil Court Mumbai, CDRF, Electrical Inspector and Industrial – Labour
Courts and other Court as assigned from time to time.
He shall give instructions to the Attorneys, Counsels, etc., in respect of the
matters before the City Civil and other Courts.
He shall prepare written statements, affidavits, affidavit-in-reply in all the
matters assigned to him particularly in the Civil Court matters.
He shall approve the drafts of the subordinate officers and provide general
guidance to all the subordinate officers and staff members with regard to
work carried out by them.
He shall draft Deeds, documents viz. lease, conveyance, Power of Attorney.
Indemnity, Appeal memos, Demand notices, legal notices, etc., and take

1639
appropriate steps in the legal proceedings to protect the interest of the
Undertaking.
He shall given opinion/advice in any of the matters assigned to him from time
to time.
He shall also advise his juniors about the appropriate steps to be taken in
legal proceedings before various courts.
He shall handle the matters relating to stamp duty.
He shall attend discussion and conferences along with GM and other Senior
officers along with AGM(L) and also in her absence when she is on leave.
He will give lectures to junior officers on all new enactments and in
particular the new enactments like Electricity Act 2003, Consumers Disputes
Act and Electricity Regulation Act, etc.
He shall provide general assistance to AGM (L) in any of the matter assigned
to him from time to time in the exigencies of the Undertaking.
4. LAW OFFICER-II
He shall perform the following duties:
He shall appear and plead in the Undertaking’s matter filed before the
Labour Courts and Industrial Courts..
He shall prepare written statements in the cases filed before the Industrial
Court, Labour Court, Arbitrator and Controlling Authority under the Payment
of Gratuity Act, 1972 and other matters marked to him from time to time.

1640
He shall scrutinize the orders of the various courts and prepare necessary
notes for obtaining management’s sanction to file Review
Application/Appeal in such matters and also to accept court orders.
He shall do the liaison work pertaining to the Labour and Industrial Courts
marked to him.
He shall give opinion in any of the matters that shall be marked to him.
He shall examine the matters received for settlement and offer his views in
the matter.
He shall send reply to the letters/legal notices received from the Advocates in
electric supply and other matters.
He shall over-all supervise, guide and exercises control over the
Establishment and Administrative work of the department.
He shall scrutinize matters regarding change of name and disputes of electric
supply, and other matters marked to him from time to time
He shall scrutinize and examine settlement proposals and MACT orders.
He shall perform any other duties that shall be assigned to him from time to
time in the exigencies of the Undertaking.
5. DEPUTY LEGAL ADVISER
He shall perform the following duties:
He shall remain present in the High Court at the time of hearing of the
matters and shall assist the counsels in various matters. He shall also ensure
that the papers are compiled properly and the exhibits suitably marked to
junior officers.

1641
He shall attend various meetings conferences etc., especially pertaining to the
matters in the High Court.
He shall deal with recovery matters pertaining to Small Causes Court, Family
Court and matters referred to him regarding Human Rights Commissions.
He shall prepare written statements in electricity matters, labour matters and
gratuity matters.
He shall attend the cases in the Industrial Court, Labour Court, cases filed
before the Electrical Inspector, CDRF and also MERC.
He shall handle matters pertaining to Human Rights Commission and
Recovery matters pertaining to Co-operative Courts, Family Court and Small
Causes Court.
He shall give opinion in any of the matters which have been referred to him
from time to time.
He shall approve the draft and render guidance to all the subordinate officers
and staff especially pertaining to labour matters.
He shall conduct lectures on Electricity Act, 2003 to junior officers on the
Chapters earmarked to him by AGM(L).
He shall carry out any work that shall be assigned to him in the exigencies of
the Undertaking.
6. ASSISTANT LEGAL ADVISER-I
He shall perform the following duties:

1642
He shall appear and plead in the Undertaking’s matter filed before the
President of Industrial Court, Mumbai, Labour Courts, Criminal Courts under
Negotiable Instrument Act and Indian Penal Code, Consumer Courts and
Electrical Inspector and other matters marked to him from time to time.
He shall prepare written statements in the cases filed before the Industrial
Court, Labour Court, Arbitrator, Electrical Inspector, CDRF and other courts
marked to him.
He shall scrutinize the orders of the various courts and prepare necessary note
s for obtaining management’s sanction to file an Appeal in such matters, or
for accepting the orders with reasons.
He shall give opinion in any of the matters that shall be marked to him.
He shall examine the matters received for settlement and offer his views in
the matter.
He shall perform any other duties that shall be assigned to him from time to
time in the exigencies of the Undertaking.
7. ASSISTANT LEGAL ADVISER-II
He shall perform the following duties:
He shall appear and plead in the Undertaking’s matters filed before the
Industrial Court, Labour Courts, Electrical Inspector, CDRF and before the
Controlling Authority under the Payment of Gratuity Act, 1972.
He shall carry out the liaison work as assigned to him from time to time.

1643
He shall prepare written statements in the matters filed before the Industrial
Court, Labour Court, Arbitrator, Electrical Inspector, Consumer Courts and
Controlling Authority under the Payment of Gratuity Act, 1972.
He shall scrutinize the orders passed by the various courts and put up
necessary note for obtaining Management’s sanction for filing an Appeal in
the matters or for accepting the orders with reasons.
He shall examine the cases received for settlement of matters pending before
the Labour and Industrial Courts.
He shall scrutinize the proposal pertaining to refund of security deposit to the
consumers, Bank Guarantees, etc.
He shall give opinion in any of the matters referred to him.
He shall assist AGM(L) as a liaison officer in the matters before the Supreme
Court.
He shall carry out any of the work that shall be assigned to him form time to
time in the exigencies of the Undertaking.
8. ASSISTANT LEGAL ADVISER-III
He shall perform the following duties:
He shall appear and plead in the Undertaking’s matters filed before the
Industrial Court, Labour Courts, Electrical Inspector and CDRF.
He shall carry out the liaison work of the Industrial Court assigned to him.

1644
He shall prepare written statements in the matters filed before the Industrial
Court, Labour Court, Arbitrator, Electrical Inspector, Consumer Courts and
Controlling Authority under the Payment of Gratuity Act, 1972.
He shall scrutinize the orders passed by the various courts and put up
necessary note for obtaining Management’s sanction for filing an Appeal in
the matter, or for accepting the orders with reasons.
He shall examine the cases received for settlement of matters pending before
the Labour and Industrial Courts.
He shall scrutinize the proposal pertaining to refund of security deposit to the
consumers, Bank Guarantees, etc.
He shall give opinion in any of the matters referred to him.
He shall carry out any of the work that shall be assigned to him form time to
time in the exigencies of the Undertaking.
9. ASSISTANT LAW OFFICER
He shall perform the following duties:
He shall appear and plead in the Undertaking’s matters filed before the
Industrial Court, Labour Courts, Arbitrator, Controlling Authority, Electrical
Inspector and CDRF.
He shall prepare written statements in the matters filed before the Industrial
Court, Labour Court, Arbitrator, Electrical Inspector, Consumer Courts and
Controlling Authority under the Payment of Gratuity Act, 1972.

1645
He shall, after the approval of the AGM (L), send suitable reply in the cases
received for settlement of matters pending before the Labour and Industrial
Courts.
He shall give opinion in any of the matters referred to him.
He shall attend the without prejudice discussions in MACT matters and carry
out all the incidental work.
He shall carry out any of the work that shall be assigned to him form time to
time in the exigencies of the Undertaking.
10. SENIOR ASSISTANT LEGAL-I
He shall perform the following duties:
He shall carry out the translation work from Marathi into English and English
to Marathi in any of the matters of the department.
He shall follow up the progress of the various cases before the Electrical
Inspector and co-ordinate with the officers of the Undertaking who is
entrusted the matter.
He shall assist the officer who handles the cases of appeal before the Hon’ble
Minister of State for Energy against the order of the Electrical Inspector and
will also follow up progress of the same.
He shall prepare written statement in the matters filed before the Labour
Court and the Arbitrator.

1646
He shall scrutinize the proposals of Bank Guarantee and take necessary
action in the matter.
He shall co-ordinate with various departments and take necessary action
whenever any suits are filed regarding recovery.
He shall carry out any work that shall be assigned to him from time to time in
the exigencies of the Undertaking.
11. SENIOR ASSISTANT LEGAL - II
He shall handle all mattes pertaining to purchase,
scrapping and replacements of various materials.
He shall check the attendance and certify the timings of employees
performing outdoor duties.
He shall deal with work pertaining to scholarship and financial assistance of
Rs. 100/-.
He shall carry out the checking of monthly, quarterly and other statements
prepared by staff.
Posting of sepoys and re-allocation of work to clerical staff and sepoys
whenever any of the clerical / sepoy staff are on leave, does not report for
duties etc.
Making arrangement of jeep for carrying records to Bandra and other
purpose.
He shall arrange to carry out the repairs and maintenance of various office
furnitures, equipments, computers etc.

1647
He shall be responsible for carrying out the Establishment
and Administrative mater and shall be assisted the
Supervisor and other staff members.
He shall maintain the imprest cash of the Legal Department.
Any other work assigned to him by his superiors from time to time in the
exigencies of the Undertaking.
12. ASSISTANT LEGAL DEPARTMENT-I
He shall perform the following duties:
He shall carry out the High Court Board checking work daily and contact the
Attorneys and counsels wherever necessary.
He shall put notes for obtaining the Management’s sanction for filing suits
and entrusting new matters to the Attorney. He shall also assist Deputy Legal
Adviser looking after the High Court work for filing writ petitions and suits,
send relevant papers to the Attorneys for approval and follow up the matter.
He shall appear and plead in the Undertaking’s matters filed before the
Industrial Court, Labour Courts, Electrical Inspector and CDRF.
He shall prepare written statements in the matters filed before the Industrial
Court, Labour Court, Arbitrator, Electrical Inspector and Consumer Courts.
He shall scrutinize the proposal pertaining to Bank Guarantees.
He shall carry out any of the work that shall be assigned to him form time to
time in the exigencies of the Undertaking.
13. ASSISTANT LEGAL DEPARTMENT - II

1648
He shall appear and plead before the Labour Court in all the matter allotted
to him.
He shall do the liasoning work of the Labour Court matters and other
matter assigned to him.
He shall prepare the written statements in all the matters allotted to him.
He shall appear and look after the Labour and Industrial Court matters
whenever the Retainer Advocates and members of staff handling the matter
are not present.
He shall exercise over-all supervision and control over the staff working
under him ensure smooth functioning of the Bandra office.
He shall carry out any other work that shall be assigned to him from time to
Supervisor
time in the exigencies of the Undertaking.
Preparing the bills for the recoupment of the imprest cash and related work..
She shall deal with the work pertaining to scholarship and financial assistance
of Rs.100/-
Preparing written statements in the matters assigned to her from time to time.
Attending various cases assigned to her from time to time
Assisting AGML, DyLA and other officers in electricity matters.

1649
Carrying out work pertaining of establishment and administrative matters.
Giving opinion in Provident Fund and other cases assigned to her.
Filing of papers pertaining to High Court matters and ensuring that the
relevant files are sent back to the concerned departments after the completion
of the High Court matters.
She shall also deal with matters pertaining to payment of meal allowance,
purchase of briefcases, indenting of uniform and umbrellas, payment of
festival advance and preparation of motor car statement and maintaining
record of motor cars.
Any other duties that shall be assigned to her from time to time in the
exigencies of the Undertaking.
Clerk – Small Cause Court
Processing the payment against the Memo of fees received from the
attorneys, counsels and retainer advocates.
Assisting ALA – II in the matter of Consumers Forum.
Assisting in the matters before the State Commission.
Assisting LA – I in the matters pertaining to attachment of salary in lieu of
the orders received from the competent Court i.e. Co-Operative Court,
Family Court, Judicial Magistrates Court.

1650
Replying to the letters of various co-operative societies in case of inability to
affect the recovery on their comments received from the Time Keeping
department.
Assisting Shri Tendulkar, Retainer Advocate, Small cases Court Mumbai in
matters before the Small cases Court.
Other work such as MERC matter, Metropolitan Magistrate Courts matter in
respect of dishonoured Cheques etc.
Any other duties that shall be assigned to him from time to time in the
exigencies of the Undertaking.
Clerk – Administration
Maintaining the staff register.
Maintaining the daily attendance register of the members of the staff and
officers.
Keeping the leave record of the leave taken by officers and staff. He shall
make necessary entries of the leave forms in the registers/files maintained for
the same.
He shall prepare the absentee memo of the A & B grade Officers and submit
the same to SrAL for checking.

1651
He shall arrange to procure the stationery, maintain the records and shall also
keep a control over the distribution of stationery.
He shall file the important papers in the staff record files and also make upto
date entries of all important aspects.
He shall assist SrAL in the matters of scrapping and replacement of office
records and other materials.
He shall prepare the engross of draft lease agreement and maintain the
records of substation and other installation of supply branch.
He shall co-ordinate with the registrar’s office at Bandra, Old Custom House
and also the concerned parties for their registration of documents. He will
arrange to follow-up the matters till the matter is concluded. He
shall maintain the record of the power of attorney’s assigned by the
General Manager to the various officers of Transport, Supply and other
branches.
Any other duties that shall be assigned to him from time to time in the
exigencies of the Undertaking.
Clerk – City Civil Court
Assisting Shri Kulkarni, legal advisor in the matters before the City Civil
Court.

1652
Obtaining daily board and informing LA about the stage of matters, progress
of matters etc.,
He shall arrange to collect information from various departments and assist
LA before hearing of the matter.
Filing reply to Notice of Motion and Written Statements.
Preparing draft notes for the information of departments on receipt of any
order from the court.
Obtaining certified copies of the orders and preparing draft demand letter to
be sent to the parties
He shall maintain the inventory of the department and make entries in the
inventory register.
He shall carry out the work pertaining to accounts and budget matters.
Any other duties that shall be assigned to him from time to time in the
exigencies of the Undertaking.
Clerk – PA to AGM(L)
He shall carry out the work as PA to AGM(L).
He shall carry out the inward and outward despatch work.
He shall keep the attendance of all the members of staff on outdoor duties
including those posted at Bandra and Tardeo Legal Department office in the
prescribed formats.

1653
He shall perform the work preparing salary certificates, identification notes
etc.
He shall follow up/send reminders in the matters assigned to him.
He shall arrange for upto date filing of papers marked to him.
He shall carry out any other duties that shall be assigned to him from time to
time in the exigencies of the Undertaking.
Clerk – Labour & Industrial Court
To make the entry of the notices/applications filed in Labour / Industrial
Court and before Arbitrator in the various registers kept for the purpose.
Send the notes and call the comments from various Depots and Departments
and follow them up.
Mark the matters to officers as per their turn and follow them up.
Attach the xerox copies of the documents exhibited in the written statements,
make the sets, send original for sign of PO/APO and thereafter send to
Bandra Legal Officer / Arbitration office for filing purpose.
Take daily position of the court matters on telephone and remind to the
concerned officers,
Send DL to various Depots / Departments whenever required.

1654
Make the entry of the order received from Labour / Industrial Court /
Arbitration in the general as well as orders register.
Mark the against orders alongwith papers to the officers as per their turn for
further needful action.
Follow up for sanctioned file to be received from Personnel Department.
Circulate the orders in our favour to all officers.
After circulation send the orders to CPO and make such entry in the general
as well as order register.
Make the entry of the order implemented notes received from various Depots
/ Departments in the order as well as General Register and the n file them.
Arrange for the Xerox copies of various documents whenever required in
various matters.
Send the messages and call officers to attend the Court whenever their
evidence to be lead, to affirm the affidavits etc.,
Prepare witness bhatta bills.
Filing the papers.
Any other duties that shall be assigned to her from time to time in the
exigencies of the Undertaking.
Shop Recorder – Despatch clerk

1655
He shall carry out the dispatch work..
He shall record the inward and outward entries of all files, routine
correspondence papers, Court matter papers documents etc. upto date.
If PA to AGM(L) is on leave he shall carry out the work of PA in addition to
his own duties.
He shall perform any other duties as shall be assigned to him from time to
time in the urgencies of the Undertaking.
Sr.Steno and Steno:-
Stenographers in Legal Department take dictation from the AGM(L) as also
from CLA, LA, LO, Dy. LA, ALA, Sr. AL and ALD and do other incidental work.
4/c:/Sachin/Manual of Legal Department

1656

1657

3.6.
1658

1659

1660
L
D y .
ALA-I ALA-II A L A -III A
S r . A L - I

1661
CIVIL ENGINEERING
Sr. No.1
ASSISTANT GENERAL MANAGER (CIVIL) (Grade - A-
1(SR)
The Asst. General Manager (Civil) is the Head of the Civil Engineering
Branch. He is directly responsible to the Management for proper functioning of
each of the various departments and sections comprising the Branch. He is
also responsible for the proper and efficient utilisation of manpower, materials,
vehicles, tools and equipment allotted to the departments under his charge.
His duties and responsibilities are briefly as follows :
22) To direct the engineers, technical and administrative staff of
the Branch and exercise control over their working.
23) To be responsible for planning, designing and execution of the
Civil Engineering requirements of the Undertaking in the
matter of lands and buildings for bus depots, workshops, bus
stations, substations, receiving stations, administrative
offices, shopping complexes and residential quarters for
officers and staff.
24) Ensuring new trends in design and new construction
materials are critically examined and their use specified in the
Undertaking's works where beneficial.
25) To sanction leave without pay not exceeding 31 days in a
calendar month on recommendation of head of Department, in
case of Staff/Officers.
Page 1661

1662
26) To be responsible for long terms assessment of civil works
and lands required by the entire Undertaking.
27) To deal with acquisition of lands and properties to meet the
growth requirements of the Undertaking.
- 2 -
28) To be responsible for identifying and ensuring reservation of
plots in Development plan or premises plans and acquisition
of such plots by negotiation or acquisition proceedings.
29) To recommend lease, including renewals of lease in premises
not situated in staff quarters.
30) To participate in decision making process in all major policy
matters concerning the Civil Engineering Branches or the
entire Undertaking.
31) To be responsible for making recommendations to the
Management in respect of matters pertaining to civil works to
enable it to take major decisions.
32) Implementing the Management's directives whether general or
specific, in all matters connected with the Civil Engineering
Branch.
33) To implement Management's policies, directives and
commitments in respect of Civil Engineering projects into
concrete programmes.
34) To keep control over contractor's output on all projects.
35) To finally approve specifications, contract conditions and
selection of agencies for executing various works.
Page 1662

1663
36) To make Budget provisions for ongoing and new works and
maintenance work and exercise control over Budget grants for
civil works.
37) Liaison at very senior level with officials of state Govt.
Mahanagarpalika, Fire Brigade, Civil Aviations, Port Trust and
other statutory bodies.
- 3 -
38) To exercise power of eviction of unauthorised occupants and
removal of encroachment from the Undertaking's lands and
premises other than staff quarters.
39) To deal with Recruitment/promotions of technical officers and
technical staff upto level of Deputy Engineer subject to
sanction of appropriate authority.
40) To maintain all Civil Engineering assets.
41) To recommend allotment of Officers' Quarters in accordance
with prescribed rules.
42) To be responsible for structural safety of all structures.
Note: The above duties and responsibilities are not exhaustive but
only illustrative as it is not feasible to list every activity
individually.
Page 1663

1664
Sr.No.2
CHIEF ENGINEER (CIVIL) - A1
The Chief Engineer (Civil) is officer next below the Assistant General Manager
(Civil). He is directly responsible to the AGM(C) / Addl.GM. He is also responsible for
proper and efficient utilisation of manpower, materials, vehicles, tools and equipments
allotted to the Department under his control.
His duties and responsibilities are briefly as follows:-
8) He is incharge of Estimation, Tenders, First Finder Scheme
and Electrical Section of Civil Engineering Branch.
9) To direct the engineers, technical and administrative staff and
exercise control over their working.
10) Ensuring new trends in design and new construction
materials and critically examine their use specified in
Undertaking's work where beneficial.
11) Implementing the Management's directives, policies and
commitments in respect of Civil Engineering Projects in
concrete programmes.
12) Liaison at very senior level with officials of State Govt., BMC,
BPT, Reliance Energy Ltd, etc.
13) To deal with contract conditions and agreements.
14) To be responsible for structural safety of all premises.
Page 1664

1665
The above duties and responsibilities are not exhaustive but
only illustrative as it is not feasible to list every activity individually.
Page 1665

1666
Sr.No.3
DEPUTY CHIEF ENGINEER (CIVIL) Gr.A-2
The Deputy Chief Engineer (Civil) is directly responsible to
Assistant General Manager (Civil) & Management. He is responsible
for the proper & efficient utilization of manpower.
His duties & responsibility are briefly as follows :
30) He is required to control the Civil Engineering activities of NOR
Cell and Building Department (South Zone i.e City Limits).
31) To supervise & control the work of all Officers’ and Staff
working under him.
32) To put up proposal for approval of the Competent Authority.
33) Implementation of Managements directives whether General
or Specific connected with Civil Branch.
34) To control and co-ordinate complaints / request received from
Traffic Officers regarding problems in-connection with
maintenance of roadside structures.
35) Any other work assigned to him from time to time by
AGM(C)/Addl.GM.
36) To carry out periodical inspection of Undertaking’s properties
with a view to certify the structural safety thereof and suggest
remedial measures for their strengthening etc.
Page 1666

1667
The above duties and responsibilities are not exhaustive but
only illustrative as it is not feasible to list every activity individually.
Page 1667

1668
Sr.No.4
EXECUTIVE ENGINEER (DESIGNS & SPECIFICATIONS), (Gr- A-3)
He shall directly report to the Asst. General Manager (Civil). He shall be
incharge of Civil Engineering Drawing Office. His duties and responsibilities are
as follows :-
20) To supervise, control and ensure smooth and efficient
performance of all activities of the Drawing Office and
Substation Construction Department and to attend General
Administration work.
21) To supervise and control the work of all Officers and staff
working under him and ensure optimum output.
22) To be overall responsible for planning, designing and
tendering of works.
23) To ensure that the Civil Engineering structures are designed to
meet the requirements of user departments and to adopt
latest/improved technology to offer better working conditions.
24) To deal with all matters and things pertaining to stores and
materials.
25) He is responsible for Planning, Designing of Undertaking’s
Premises including Residential Quarters.
26) To sanction leave to `B' Grade Officer and Staff working under
him to the extent permissible.
27) To sanction LTA, encashment of leave and meal allowance to
B Grade Officers and staff working under him.
Page 1668

1669
28) To ensure submission of technical/Administrative periodical
reports and statistics to the Management and other
authorities.
- 2 -
29) To carry out periodical inspections of Undertaking's properties
with a view to ascertain the structural safety there of and
suggest remedial measures for their strengthening etc. if
necessary.
30) To deal with sensitive issue and in absence of Deputy Chief
Engineer (Civil) to take decisions in all matters concerning the
Drawing Office.
31) To introduce new methods of analysis and design to effect
economy.
32) To adopt new planning techniques such as PERT/CPM.
33) To submit reports of accidents and thefts involving men,
materials and structures.
34) To co-ordinate with other departments and to deal with all
matters and things connected with Mahanagarpalika,
Reliance Energy Ltd. and other local bodies for various
purposes including visits and discussions with their officials if
necessary.
35) To interpret Rules and Regulations framed by various
statutory bodies.
Page 1669

1670
36) To conduct departmental enquiries against defaulting staff
and also to hear first appeal whenever required.
37) To bring immediately to the notice of Chief Engineer (Civil) any
difficulties, problems, unusual incidents and to keep him
posted about day to day works.
38) The deal with any other matter which may be assigned by his
superior or which may crop-up during performance of his
duties.
Page 1670

1671
Sr.No.5
EXECUTIVE ENGINEER (BUILDING) (Grade - A-3)
He shall be directly responsible to the Asst. General Manager
(Civil)/ Chief Engineer (Civil). His duties and responsibilities are as
follows :-
27) To supervise, control and ensure smooth and efficient
performance of all activities of Building Department and to
attend to General Administration work.
28) To supervise and control the work of Superintendent,
Assistant Engineer and all other subordinate Officers and
staff working under him and ensure optimum output.
29) To arrange for men and materials to ensure completion of
departmental works as per schedule and to ensure proper
quality control on the works being executed.
30) To look after construction work and also repairs and
maintenance of all structures including bus depots, bus
stations, staff quarters, officers’ quarters, workshops, etc.
31) To look after all contract works of capital and Repairs and
Maintenance nature and ensure that the works are carried out
in accordance with the conditions of contract and
specifications and within the stipulated time limits including
necessary correspondence and discussion with contractor,
consultants, recommending cases of extra items excess
quantities, rebate items etc.
Page 1671

1672
32) To ensure proper certification after scrutiny and recommend
contractors bills, refund of security deposit, performance
guarantee, retention money etc.
- 2 -
33) To submit proposals of works of Repairs and Maintenance
nature and additions and alterations to existing premises, to
Drawing Office including recommending quotations to CEC for
repairs to lifts equipment, etc.
34) To obtain quotations for small and urgent works and to put up
recommendations for award of contract.
35) To deal with all matters and things pertaining to stores and
materials including periodical checks.
36) Responsibility of keeping imprest cash and recommending
and authorising the cash purchase, procurement of materials
through purchase form, taxi bills etc. from imprest cash.
37) To submit periodical reports and statistics to the Asst. General
Manager (Civil)/Chief Engineer (Civil), Management and other
authorities.
38) To carry out periodical inspection of Undertaking's properties
with a view to certify the structural safety thereof and suggest
remedial measures for their strengthening etc.
39) To organise the operation of demolition of unauthorised
structures from the premises of the Undertaking and to submit
reports.
40) To submit reports of accidents and thefts involving men,
materials and structures.
Page 1672

1673
41) To co-ordinate with other departments and to deal with all
matters and things connected with Mahanagarpalika,
Reliance Energy Ltd. and other local bodies for various
purposes, particularly for water supply, drainage, electric
supply, lift etc. and certify their bills for services rendered
including visits and discussions with their officials, if
necessary.
- 3 -
42) To ensure implementation of the procedure being followed in
respect of ESI Scheme for contractors, workers, as well as
departmental employees.
43) To certify the inventory of Undertaking's properties.
44) To possess all round knowledge, tact to deal with sensitive
issue and, in the absence of Chief Engineer (Civil), take
decisions in matters which may require complete knowledge
of structural engineering, planning, designing and construction
matters.
45) To sanction leave to `B' Grade Officers and Staff working
under him to the extent permissible.
46) To sanction LTA, encashment of leave and meal allowance to
`B' Grade Officers, scheduled and non-scheduled staff.
47) To make arrangement to fill up the posts, recruiting the non-
scheduled staff as per the Recruitment and Promotion Rules.
48) To conduct departmental enquiries against defaulting staff
and also to hear first appeal whenever required.
49) To ensure proper and efficient use of departmental vehicles
and drivers.
Page 1673

1674
50) To attend court matters and to assist the Retainer Advocate in
cases whenever required.
51) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents and to keep them
posted about day to day work.
52) The deal with any other matter which may be assigned by the
superior officers or which may crop-up during performance of
his duties from time to time.
Page 1674

1675
Sr.No.6
SUPERINTENDENT (DESIGNS & SPECIFICATIONS) (Gr - A-
He shall directly responsible to the Executive Engineer/Chief Engineer (Civil)/Asst.
General Manager (Civil). He will exercise control and supervision on the work of
planning, designing, tendering for Civil Engineering proposals and specifications section
4)
etc. His duties and responsibilities are as follows :-
27) To assist the superiors for the purpose of efficient and smooth
working of all activities of Drawing Office Department under
his control and in attending General administration work.
28) To scrutinise and keep control over Budget proposals.
29) To scrutinise, in general, the drawings prepared by
Draughtsman/Tracers and ensure approval to the proposal by
the user department.
30) To ensure submission of drawings to various statutory
authorities for their approval whenever required and making
periodic enquiries regarding its progress.
31) To scrutinise, in general, the estimates, draft tenders including
those received from zones.
Page 1675

1676
32) To have complete knowledge of rules and regulations framed
by various statutory bodies.
- 2 -
33) To introduce new methods of analysis and design, to effect
economy and, new building materials in construction work.
34) To assign work to the staff under him and to ascertain that
the potential of the staff is fully utilised.
35) To ensure issue of tender advertisements, opening of tenders
and putting up recommendation of tenders in time.
36) To ensure revision from time to time of General Conditions of
Contract and Standard Specifications and Schedule of rates
annually.
37) To ensure procurement of cement and steel.
38) To check draft notes/letters, draft committee notes and
general correspondence.
39) To deal with contract conditions and agreements.
40) To obtain quotations for small and urgent works and to put up
recommendations for award of contract.
41) To scrutinise and evaluate stores tenders in respect of
materials pertaining to Drawing Office including scrutiny of
Page 1676

1677
samples of materials required and submit recommendations to
arrange to cash purchase materials urgently required for
maintenance purpose, which are not available from the Stores
Department.
- 3 -
42) To adopt modern management techniques such as
PERT/CPM.
43) To sanction leave to the Staff and `B' Grade Officers working
under him to the extent permissible.
44) To sanction LTA, encashment of leave, meal allowance to
scheduled and non-scheduled staff.
45) To submit reports of accidents and thefts involving men,
material and structures.
46) To deal with matters and things connected with
Mahanagarpalika, Reliance Energy Ltd. and other local
bodies for various purposes including visits and discussions
with their officials if necessary.
47) To inspect old structures of the Undertaking and submit
reports suggesting remedial measures to render them safe
and improve the services viz. water supply, drainage etc.
48) To ensure submission of Administrative report.
Page 1677

1678
49) To conduct departmental enquiries against defaulting staff
and also to hear first appeal whenever required.
50) To attend court matters and to assist Retainer Advocate in
cases whenever required.
- 4 -
51) To bring immediately to the notice of Executive Engineer/Chief
Engineer (Civil) and difficulties/problems/unusual incidents
and keep them posted about day to day work.
52) To attend any other work that may be assigned by
XEN/CEC/AGM(C) from time to time.
Page 1678

1679
Sr. No. 7
SUPERINTENDENT (ELECTRICAL) GRADE A-4
The Supdt. (Elect) shall be directly responsible to
the DyCEC/CEC/AGM(C) as the case may be. He is
incharge of Electrical Section of D.O. His duties and
responsibilities are as follows:
1. To supervise, control and ensure smooth and efficient
performance of all activities of Building Department and to
attend General Administrative work.
2. To supervise and control the work of Assistant Engineer (Elec)
and all other subordinate officers and staff working under him
and ensure optimum output.
3. To arrange for men and materials to ensure completion of
departmental works as per schedule and to ensure proper
quality control on the works being executed.
4. To look after electrification work and also repairs and
maintenance in electrical works in all structures including Bus
Depots, Bus Stations, Staff Quarters, Officers Quarters,
Workshops etc.
5. To assist the superiors for the purpose of efficient and smooth
Department
working of all activities of Drawing Office and other
Page 1679

work.
1680
under his control and in attending General Administrative
6. To scrutinize and keep control over Budget Proposals.
7. To scrutinize, in general, the layout drawings prepared by
other
Offices and final drawing prepared by Draughtsmen / Tracers
-2-
and ensure approval to the proposal by the User Department.
8. To ensure submission of drawings to various Statutory
athorities for their approval whenever required and making
periodic enquiries regarding its progress.
9. To scrutinize, in general, the estimates, draft tenders including
those received from zones.
10. To have complete knowledge of rules and regulations framed
by
various statutory bodies.
11. To introduce new methods of analysis and design, to effect
economy and new electrical materials.
12. To assign work to the staff under him and to ascertain that
the
potential of the staff is fully utilised.
13. To ensure issue of tender advertisements, opening of tenders
and
putting up recommendation of tender in time.
Page 1680

1681
14. To ensure revision from time to time of General Conditions of
contract and Standard Specifications and Schedule of Rates
annually.
15. To check draft notes/ letters, draft committee notes and
general
correspondence.
16. To deal with contract conditions and agreements.
17. To obtain quotations for small and urgent works and to put up
recommendations for award of contract.
18. i) To scrutinize and evaluate and finalize the
recommendation
to the tenders invited by Material Management Department in
-3-
respect of materials pertaining to Electrical Section.
ii) Arrange to cash purchase materials urgently required
for maintenance purpose, which are not available from
the Material Management Department.
19. To sanction leave of the staff and ‘B’ Grade officers working
under him to the extent permissible.
20. To sanction LTA, Encashment of leave, meal allowances to
Scheduled and Non-scheduled staff.
21. To submit reports of accidents and thefts involving men,
material and structures.
22. To deal with mattes and things connected with MCGM, MSEB,
Page 1681

for
1682
Reliance Energy Ltd., Inspector of Lifts and other local bodies
various purpose including visits and discussions with their
officials if necessary.
23. To ensure submission of Administrative report.
24. To conduct departmental enquiries against defaulting staff
and
also to hear first appeal whenever required.
25. To attend court matters and to assist Retainer Advocate in
cases
whenever required.
26. To bring immediately to the notice of Executive Engineer/
Chief
and
Engineer (Civil) any difficulties/problems/unusual incidents
keep them posted about day to day work.
27. To attend any other work that may be assigned by
AGM(C)/CEC/
DyCEC from time to time.
28. To obtain the AGM(C)/CEC/DyCEC’s approval for materials
not
-4-
included in the approved list of materials.
Page 1682

1683
29. To take periodical review of stock items and to place
requirement
to Material Management Department.
30. To take periodical review of pending cases and to obtain the
AGM(C)/CEC/DyCEC’s orders.
31. To take periodical review of confidential/ performance reports
of
Contractors received from the zonal offices.
32. To prepare periodical programme of Electrical Works.
33. To assist the superiors in conducting test for selection of
candidates for the Electrical Sections.
34. To finalize the proposals of Lift installations, renewals, repairs
and liaise with Inspector of Lifts.
35. To finalize the proposals for requirement of Uninterriptible
Power
OLTAS
Supply Units including inspection and testing, LAN and
data cable network with optical fiber cables/UTP/STP cables.
36. To finalize the tender for Annual Maintenance Contracts for
lifts, UPS, Fire Fighting Equipments etc.
Page 1683

1684
Sr.No.8
SUPERINTENDENT (BUILDING) (Grade - A-4)
He shall directly responsible to the Chief Engineer/Executive Engineer and his duties
and responsibilities are as follows :-
27) To assist the superiors for the purpose of efficient and smooth
working of all activities of Building Department under his
control and attending General administration work.
28) To control the work of Assistant Engineers, Deputy Engineers,
Sub-Engineers and all subordinate staff.
29) To supervise and guide the staff working under him and
ensure optimum output.
30) To sanction leave to the staff and `B' grade Officers working
under him to the extent permissible.
31) To conduct departmental enquiries against defaulting staff
and also to hear first appeal whenever required.
32) To look after repair and maintenance work of the
Undertaking's properties at various places including Bus
Depots, Bus Stations, Receiving Stations, Staff quarters,
Officers' Quarters etc.
Page 1684

1685
33) To look after contract works of Capital and Repairs and
items
Maintenance nature and ensure the quality of work and
workmanship as per the prescribed standards including
necessary correspondence with contractors, consultants,
recommending cases of extra items, excess quantity, rebate
etc. through the Executive Engineer.
-2-
34) To obtain quotations for small and urgent works, and to put
up recommendations for award of contracts.
35) To ensure proper certification after scrutiny and recommend
contractors bills, refund of security deposit, performance
guarantee, retention money etc.
36) To deal with routine correspondence, enquiries from other
departments and to maintain proper records of departmental
and contract works.
37) To carry out periodical inspection of Undertaking's properties
from safety point of view and recommended remedial
measures in time.
38) To frame and submit proposal for works of repairs and
Maintenance nature and additions and alterations to existing
premises, requirements of tools, furniture, equipments and
other important works for onward transmission to the
/Drawing Office.
39) To organise and supervise the operation of demolition of
unauthorised structures from Undertaking's premises and
submit reports when required.
Page 1685

1686
40) To submit reports of accidents and thefts involving men,
material and structures.
41) To deal with matters and things connected with
Mahanagarpalika, Reliance Energy Ltd. and other local
bodies for various purposes, particularly for water supply,
drainage, electricity supply, lift etc. and certify their bills for
services rendered including visits and discussions with their
officials if necessary.
42) To supervise and control all matters and things pertaining to
stores and material and to keep periodical checks.
- 3 -
43) To scrutinise and evaluate stores tenders in respect of
materials pertaining to Drawing Office including scrutiny of
samples of materials required and submit recommendations to
arrange to cash purchase materials urgently required for
maintenance purpose, which are not available from the Stores
Department.
44) To certify the inventory of Undertaking's properties.
45) To make arrangement to fill up the posts Recruiting the non-
scheduled staff as per the Recruitment and Promotion Rules.
46) To sanction LTA, encashment of leave, meal allowance to
scheduled and non-scheduled staff.
47) To ensure proper and efficient use of departmental vehicles
and drivers.
Page 1686

1687
48) To ensure implementation of the procedure being followed in
respect of ESI scheme for contractors, workers as well as
departmental employees.
49) To be responsible for recommending and authorising the cash
purchase, procurement of materials through purchase form,
taxi bills etc. from Imprest Cash.
50) To attend court matters and to assist Retainer Advocate in
cases whenever required.
51) To bring immediately to the notice of Executive Engineer/Chief
Engineer (Civil) and difficulties/problems/unusual incidents
and keep them posted about day to day work.
52) Any other work that may be assigned by Superior Officer from
time to time.
Page 1687

1688
Sr. No.9
ASSISTANT ENGINEER (Electrical)
(BUILDING AND OTHER DEPARTMENTS)
He shall be directly responsible to the Superintendent /
Executive Engineer and his duties and responsibilities are as follows :
1) To assist the superiors in work allocation and control the work of
subordinate officers and staff such as Deputy Engineer, Sub-Engineer,
Junior Engineer, etc. to decide order of priority of works and attending
general administrative work.
2) To get the work done from the Contractors as per contract conditions
and Standard Specifications including necessary
correspondence with contractors, consultants, etc as well as
departmental Repair & Maintenance works.
3) To prepare and submit statements, for special Repairs &
Maintenance works and renewal of wiring, lifts, UPS, APFC
Panels, LAN & OLTAS System, tools and equipments and for
other important works etc. to Drawing Office for Budget
purpose.
4) To prepare draft Annual Administration report, Budget
proposals Establishment proposals and matters, related to
closing of accounts.
5) To calculate the requirements of men and materials for
departmental works.
6) To obtain quotations for small and urgent works and put up
recommendations for award of contract.
- 2 -
Page 1688

1689
7) To prepare draft tender proposals and scrutiny of Estimate for
repairs and Maintenance works pertaining to Electrical and
works of additions and alterations for all types of works
except for major projects.
8) To prepare rate analysis of electrical items for extra items,
excess / saving statement, check and control the expenditure
to keep it within sanctioned amount in respect of contract
works.
9) To ensure proper certifications after scrutiny of contractor's
bills and refund of security deposit, performance guarantee,
Retention Money, etc.
10) To assist the superiors in office work, departmental as well as
contract works.
11) To deal with routine correspondence, enquiries from other
departments and to maintain proper records of the
departmental and contract works.
12) Preparing the cases for extension to time limit.
13) To scrutinise and evaluate stores tenders for electrical
materials pertaining to Building. Department including
scrutiny of samples of materials required and submit
recommendations.
14) To inspect the Electrical materials pertaining to Building
Department at parent stores and certify them as acceptance or
otherwise in accordance with the specifications.
Page 1689

1690
- 3 -
15) To indent building materials (Electrical) required from time to
time from Stores inspection of materials, prepare material
requisitions / credit notes and credit excess unserviceable
materials to Stores Department against credit notes, prepare O
B Memo, Book adjustment, etc.
16) To supervise and control the functions of Auxiliary Stores /
and ensuring proper accounting and to assess requirement of
cement periodically.
17) To cash purchase materials (Electrical) urgently required for
maintenance purpose which are not available in Stores
Department.
18) To inspect electrical wiring in old structures of the Undertaking
and submit reports suggesting remedial measures to render
them safe and improve the services.
19) To deal with all the matters and things connected with BEST
(Comm. Dept.), MSEB, Reliance Energy Ltd. and other local
bodies including necessary correspondence and visits for
various purposes, particularly electric supply, lift, etc and
certify their bills for services rendered.
20) To certify the inventory of electrical materials & initiate
proposals for writing off as and when necessary.
21) To ensure proper and efficient use of departmental vehicles
and drivers.
22) To recommend the confirmation of temporary staff, postings
and transfers of all non-scheduled staff.
Page 1690

1691
- 4 -
23) To conduct trade test and interview for selection of suitable
candidates for the posts in scheduled and scheduled grades
including recommendation for confirmation of temporary staff,
postings and transfers of non-scheduled staff in consultation
with superiors.
24) To conduct departmental enquiries against defaulting staff
and take appropriate action in accordance with standing
orders and also to heat first appeal whenever required.
25) To report cases of thefts and of special nature when detected.
26) To attend Court matters and to assist the Retainer Advocate in
cases whenever required.
27) To bring immediately to the notice of superiors any difficulties
/ problems unusual incidents during the working period and
to keep them posted about day to day working.
28 Any other work that may be assigned by the superior officers
from time to time.
Page 1691

1692
Sr.No.10
ASSISTANT ENGINEER (SPECIFICATIONS) GRADE -
A5
He shall be directly responsible to the Superintendent /
Executive Engineer / Deputy Engineer / Assist. General Manager
(Civil). He will be overall incharge of the estimating and tender
Sections including the works of Deputy Engineer (Specifications), the
Chief Estimator and other staff.
His duties and responsibilities are be as follows :
23) To scrutinise Budget proposals and estimated cost of
proposed works.
24) To scrutinise Estimates and Draft Tenders including those
received from Zones.
25) To ensure timely action regarding painting and waterproofing
works.
26) To make arrangements for procurement of cement and steel.
27) To follow and update from time to time General Conditions of
Contract and Standard Specifications including their revision.
Page 1692

1693
28) To obtain GM's proposal for invitation of tenders.
29) To arrange for tender advertisements, opening of tenders and
recommendations of tenders, preamble for committee notes to
the committee.
30) To check extra items, excess quantities and variations in
contract including sanctions where necessary.
31) To finalise the schedule of Rates annually and revise the
same when necessary.
- 2 -
32) To enquire regarding new building materials new products in
construction line and examine their use on experimental basis
including obtaining catalogues, pricelists, etc.
33) To look after Consultant's proposals.
34) To inspect old structures whenever necessary with a view to
finalise tender for strengthening measures.
35) To deal with matters and things connected with
Mahanagarpalika, BSES Ltd and other local bodies including
necessary correspondence and visits for various purposes.
36) To Correspond on routine matters.
37) To ensure maintenance of pending cases register in proper
form.
38) To sanction of leave, outdoor forms, etc of scheduled staff
under him to the extent permissible.
Page 1693

1694
39) To assist the superior in conducting test and interview for
selection of suitable candidates.
40) To conduct departmental enquiries against defaulting staff
and take appropriate action in accordance with Standing
Orders and also to here first appeal whenever necessary.
41) To report cases of theft and of special nature when detected.
42) To attend Court matters and assist the Retainer Advocate in
cases wherever required.
- 3 -
43) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during the working period and
to keep them posted about day to day working.
44) To attend other specific works assigned by the Asst. General
Manager (Civil), Chief Engineer (Civil), Executive Engineer
(Designs & Specifications) and superior officers from time to
time.
Page 1694

1695
Sr.No.11
ASSISTANT ENGINEER (DESIGNS) GRADE - A5
He shall directly responsible to the Superintendent / Executive
Engineer / Deputy Chief Engineer. He will be in overall incharge of
the Drawing Section including the work of Deputy Engineer (Designs)
and Chief Draughtsman and other staff. His duties and
responsibilities are as follows :
1) To scrutinise Budget proposals and to put up recommendation
notes.
2) To give guide-lines to Deputy Engineer and Chief
Draughtsman for finalising various proposals.
3) To scrutinise the drawings checked by Deputy Engineer /
Chief Draughtsman and obtain approval to the proposal from
user department.
4) To ensure timely submission of drawing in respect of various
projects of the Undertaking and additions and alterations to
existing structures to the Estimating Section for further
necessary action.
5) To ensure that all the staff working under him are fully
engaged,
Page 1695

1696
6) To scrutinise the Consultant's proposals.
- 2 -
7) To adopt latest design techniques in Structural design and
introduce new building materials and new product in
construction work.
8) To ensure use of available material with the Undertaking
while planning and preparing structural design.
9) To correspond on routine matters and ensure maintenance of
pending cases register.
10) To deal with matters and things connected with
Mahanagarpalika, Reliance Energy Ltd and other local bodies
including necessary correspondence and visits for various
purposes.
11) To inspect old structures of the Undertaking whenever
necessary and scrutinise reports submitted by the Zonal
Offices suggesting remedial measures to render them safe
and improve the services viz. Water supply, drainage and
electricity.
12) To ensure the completion of drawings / projects as per the
programme prepared by him.
Page 1696

1697
13) To sanction leave, outdoor forms, etc of scheduled staff under
him to the extent permissible.
- 3 -
14) To assist the superior in conducting test and interview for selection of
suitable candidates.
15) To conduct departmental enquiries against defaulting staff
and take appropriate action in accordance with Standing
Orders and also to here first appeal whenever necessary.
16) To report cases of theft and of special nature when detected.
17) To attend court matters and assist to Retainer Advocate in
cases wherever required.
18) To bring immediately to the notice of superiors any difficulties
/ problems /unusual incidents during the working period and
keep them posted about day-to-day working.
19) To attend other specific works assigned by the superior officer
from time to time.
Page 1697

1698
Sr.No.12
ASSISTANT ENGINEER (BUILDING & OTHER
DEPARTMENTS)
He shall be directly responsible to the Superintendent /
Executive Engineer and his duties and responsibilities are as
follows:
1 To assist the superiors in work allocation and control the work of
subordinate officers and staff such as Deputy Engineer, Sub-Engineer,
Junior Engineer, Overseer, etc to decide order of priority of works and
attending general administrative work.
2 To get the work done from the Contractors as per contract
conditions and Standard Specifications including necessary
correspondence with contractors, consultants, etc as well as
departmental Repair & Maintenance works.
3 To prepare and submit statements, for special Repairs &
Maintenance works, painting programme, waterproofing
programme, requirement of furniture, tools and equipments
and for other important works etc. to Drawing Office for
Budget purpose.
4 To prepare draft Annual Administration report. Budget
proposals Establishment proposals and matters, related to
closing of accounts.
5 To look after the work of repairs and Maintenance, pre-
monsoon repairs, painting etc of all structures and properties
in his jurisdiction.
Page 1698

1699
6 To calculate the requirements of men and materials for
departmental works.
7 To obtain quotations for small and urgent works and put up
recommendations for award of contract.
- 2 -
8 To prepare draft tender proposals and scrutiny of Estimate for
repairs and Maintenance works and works of additions and
alterations for all types of works except for major projects.
9 To prepare rate analysis for extra items, excess / saving
statement, check and control the expenditure to keep it within
sanctioned amount in respect of contract works.
10 To ensure proper certifications after scrutiny of contractor's
bills and refund of security deposit, performance guarantee,
Retention Money, etc.
11 To assist the superiors in office work, departmental as well as
contract works.
12 To prepare PERT & CPM Net works for various works.
13 To deal with routine correspondence, enquiries from other
departments and to maintain proper records of the
departmental and contract works.
14 Preparing the cases for extension to time limit.
15 To scrutinise and evaluate stores tenders for materials
pertaining to Building, Shelters & Substation Const.
Department including scrutiny of samples of materials
required and submit recommendations.
Page 1699

1700
16 To inspect the materials pertaining to Building Department at
parent stores and certifies them as acceptance or otherwise in
accordance with the specifications.
-3-
17 To indent building materials required from time to time from
Stores inspection of materials, prepare material requisitions /
credit notes and credit excess unserviceable materials to
Stores Department against credit notes, prepare O B Memo,
Book adjustment, etc.
18 To supervise and control the functions of Auxiliary Stores /
and ensuring proper accounting and to assess requirement of
cement periodically.
19 To cash purchase materials urgently required for maintenance
purpose, which are not available in Stores Department.
20 To inspect old structures of the Undertaking and submit
reports suggesting remedial measures to render them safe
and improve the services viz water supply, drainage and
electricity.
21 To deal with all the matters and things connected with
Mahanagarpalika, Reliance Energy Ltd. and other local
bodies including necessary correspondence and visits for
various purposes, particularly for water supply, drainage,
electric supply, lift, etc and certify their bills for services
rendered.
Page 1700

1701
22 To ensure adequate water supply to premises in his
jurisdiction including taking up the matters with
Mahanagarpalika by necessary correspondence / visiting
their office for shortage of supply, new water connections, etc.
23 To certify the inventory of Land & Buildings & initiate
proposals for writing off the structures demolished / disposed.
24 To ensure proper and efficient use of departmental vehicles
and drivers.
- 4 -
25 To organise and supervise the demolition operation of unauthorised
structures by deploying departmental labour.
26 To recommend the confirmation of temporary staff, postings
and transfers of all non-scheduled staff.
27 To conduct trade test and interview for selection of suitable
candidates for the posts in non-scheduled grades including
recommendation for confirmation of temporary staff, postings
and transfers of non-scheduled staff in consultation with
superiors.
28 To conduct departmental enquiries against defaulting staff
and take appropriate action in accordance with standing
orders and also to hear first appeal whenever required.
29 To report cases of thefts and of special nature when detected.
30 To attend Court matters and to assist the Retainer Advocate in
cases whenever required.
Page 1701

1702
31 To bring immediately to the notice of superiors any difficulties
/ problems unusual incidents during the working period and
to keep them posted about day-to-day working.
32 Any other work that may be assigned by the superior officers
from time to time.
Page 1702

1703
Sr.No.13
DEPUTY SUPERINTENDENT (ESTATE) (Grade A-5)
He shall be directly responsible to the Asst.General Manager
(Civil) for administrative and general control of all the staff working
under him. His duties and responsibilities are as follows:
1) To guide and assist the Asst.General Manager (Civil) and the
Management in respect of fixing the policy for acquisition of
lands and implement the decisions of the Management.
2) To be responsible for all the matters affecting the
Undertaking's vacant and encumbered properties, acquisition
of land and grant of lands.
3) To co-ordinate work of the `Estate Section' with other
Section/Zones of the Civil Engineering Branch and Legal
Department in matters pertaining to Court cases, preparing
comments, affidavits, assisting counsels, appearing in Court
and giving informations to Security Department for arranging
police assistance, follow up.
4) To deal with correspondence directly with the Officers of equal
status in the Undertaking, the Mahanagarpalika authorities
and Govt. authorities and outside parties in all matters
connected with his duties and to submit proposals to the
Management wherever policy decision is involved.
5) To supervise the demolition operation of unauthorised
encroachments with the assistance of the Deputy Engineer
(Estate), Junior Engineer (Estate) and Senior Surveyors and
Page 1703

1704
take decision on the spot and report the same to the
AGM(C)/GM on compliance.
- 2 -
6) To furnish factual information to be submitted to Legal
Department on Court litigations pending for decision of the
Court in respect of land matters.
7) To conduct enquiry as Competent Authority under Section 105
B of the MMC Act in respect of matters where breach of terms
of agreement occurred and also in cases of unauthorised
encroachments and pass the orders accordingly after hearing
of the parties.
8) To scrutinize, amend and submit the `Valuation Report'
pertaining to Land and temporary/ semi-permanent structures
therein, to be submitted to Spl. Land Acquisition Officer,
prepared by the Junior Engineer (Estate) /Deputy Engineer
(Estate).
9) To attend the important hearings/meetings with Land
Allotment Authority in respect of land grant cases and grant of
surplus vacant lands under the UL(C & R) Act and Land
Acquisition cases.
10) To identify with help of Junior Engineer (Estate) and Senior
Surveyor the suitable lands declared surplus by the
Government for the requirement of the Undertaking and
submit indent for such land to the Land Allotment Authority.
Page 1704

1705
11) To scrutinize and submit the periodical `Administrative Report'
to the AGM(C) showing the progress made by the `Estate
Section', prepared by the Junior Engineer (Estate).
12) To scrutinize and submit the annual report, Budget Estimates
and Establishment schedules concerning the `Estate Section',
prepared by the Junior Engineer (Estate).
- 3 -
13) To scrutinize and send reports and draft notes for appropriate
sanction of the Committee or the General Manager in respect
of matters concerning the `Estate Section'.
14) To maintain liasion with different departments of the
Undertaking, Government and Mahanagarpalika officials for
expediting and achieving results in cases.
15) To control the staff under him and derive optimum output in
best possible manner and to see that proper discipline and
punctuality is maintained. During demolition operation, to
control and ensure, the safety and welfare of the staff.
16) To cash purchase materials urgently required which are not
available from Stores Department.
17) To certify the Inventory of plots of lands.
18) To assist the superiors in conducting test and interview for
selection of suitable candidates.
19) To recommend the confirmation of temporary staff.
Page 1705

1706
20) To conduct departmental enquiries against defaulting staff
and take appropriate action in accordance with Standing
Orders and also to hear first appeal whenever necessary.
21) To report cases of thefts and event of special nature when
detected.
- 4 -
22) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents during the working
period and to keep them posted about day to day working.
23) To attend to any other work that may be assigned by Superior
Officers, from time to time.
Page 1706

1707
Sr.No.14
DEPUTY ENGINEER (DESIGNS) Grade : P4/GVI
He shall be responsible to the Assistant Engineer (Designs)
Superintendent / Executive Engineer as the case may be. He shall
be responsible for the structural design of Civil Engineering
structures and for preparation of drawings. His duties and
responsibilities are as follows :
27) To give necessary guidance for preparation of preliminary
plans for structures to decide upon the entire scheme of
drawing for project.
28) To prepare structural design for various structures to design
sewerage treatment plant, water supply network, sewage /
storm water disposal scheme and such other general
engineering installations.
29) To prepare calculations for miscellaneous works such as
water storage for fire fighting, check the strength of existing
structures for taking additional loads, strengthening the
existing foundations etc.
30) To decide upon the most economical and safe schemes. The
decision is in respect of choice of supporting system from
Page 1707

1708
various possible alternatives, choice of materials, choice of
form, etc.
- 2 -
31) To give neat sketches for guidance of draughtsman, especially
for detailing reinforcement for steel connections and for
detailing welded joints.
32) To visit other departments of the Undertaking to understand
their requirements for planning new structures.
33) To obtain approval to the plan from the user department.
34) To change the design to suit the site conditions whenever
necessary during construction.
35) To prepare structural calculations for submission to
Mahanagarpalika as per norms.
36) To give solutions to various types of structural problems.
37) To visit sites to assess probable depth of foundation, depth of
water table, nature of soil, extent of earth filling, plinth levels
to be adopted, etc.
38) To study and adopt new methods of analysis, new methods of
design and use of new materials.
Page 1708

1709
39) To liaise with other departments in respect of structures
designed for their use, to get their requirements approvals, etc.
40) To obtain approval to the plans for various statutory
authorities.
- 3 -
41) To supervise and monitor the work of draughtsman and
tracers.
42) To deal with matters and things connected with
Mahanagarpalika, Reliance Energy Ltd. and other local bodies
including necessary correspondence and visits for various
purposes, particularly water supply, drainage, electric supply,
lift, etc.
43) To visit other organisations for collecting data required to
design typical structures.
44) To inspect old structures of the Undertaking whenever
necessary, scrutinise and suggest remedial measures to
render them safe and improve the services, viz. Water supply,
drainage and electricity.
45) To visit construction sites whenever necessary to check
reinforcement of complicated structures and to inspect the
foundation strata.
Page 1709

1710
46) To assist the superiors in conducting test for selection of
candidates.
47) To conduct departmental enquiries against defaulting staff
and take appropriate action in accordance with Standing
Orders to the extent permissible.
- 4 -
48) To report cases of theft and of Special nature when detected.
49) To take periodical review of pending cases and obtain Chief
Engineer (Civil)'s orders.
50) To attend Court matters and assist the Retainer Advocate in
cases whenever necessary.
51) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during the working period and
to keep them posted about day-to-day working.
52) Other specific works assigned by superior officers from time to
time.
Page 1710

1711
Sr.No.15
DEPUTY ENGINEER (SPECIFICATIONS) GRADE
P4/GVI
He shall be responsible to the Assistant Engineer (Specifications) /
Superintendent / Executive Engineer, as the case may be and his duties and
responsibilities are as follows :
14) To distribute the work to sub-ordinate staff viz. Overseers
through Chief Estimator.
15) To check up all types of estimates, draft tenders and
quotations thoroughly and to scrutinise draft tenders and
inclusive of special specifications, special conditions of
contract, schedule of quantities, scope of work and programme
of work critically and to ensure that the document is correct
and complete in all respect.
16) To fix completion period for various works.
17) To submit draft tenders to the Chief Engineer (Civil) through
Assistant Engineer / Superintendent / Executive Engineer for
approval.
18) To obtain the Management's approval for invitation of tenders.
19) To arrange for submission of advertisement drafts for tenders
to be advertised.
20) To arrange for opening of tenders / quotations and reporting
the results of opened tenders / quotations to the Asst. General
Manager (Civil) through Executive Engineer / Chief Engineer
(Civil)
Page 1711

1712
21) To arrange for arithmetical check of tenders opened.
- 2 -
22) To determine the capacity, financial standing and reputation
of new contractors by checking and verifying their credentials
and by writing to visiting other organisations.
23) To obtain Executive Engineer / Chief Engineer (Civil)'s
instructions regarding recommendations.
24) To prepare / scrutinise draft notes to Committee /
recommendation notes.
25) To scrutinise work order drafts.
26) To scrutinise excess quantity statements / extra items
received from Zonal Offices.
14) To scrutinise budget proposals received from Zonal Offices
and other branches.
15) To obtain the Asst. General Manager (Civil)'s approval for
materials not included in the approved list of materials.
18) To take periodical review of stock items such as cement, steel,
etc and to place requirements to Stores Department.
19) To take periodical review of pending cases and to obtain the
Asst. General Manager (Civil)'s orders.
18) To take periodical review of confidential / performance reports
of contractors received from the Zonal Offices.
Page 1712

1713
19) To prepare periodical programme of Civil Engineering works.
20) To recommend leave forms of subordinate staff.
- 3 -
25) To liaise with Mahanagarpalika, Inspector of Factories, Chief
Fire Officer, Civil Aviation Authorities etc for obtaining their
approval to the proposed schemes and to visit the above
offices to expedite approval to the drawings.
26) To deal with matters and things connected with
Mahanagarpalika, Reliance Energy Ltd and other local bodies
including necessary correspondence and visits for various
purposes.
27) To assist the superiors in conducting test for selection of
candidates.
28) To conduct departmental enquiries against defaulting staff
and take appropriate action in accordance with Standing
orders to the extent permissible.
25) To report cases of theft and of special nature when detected.
26) To attend court matters and assist the Retainer Advocate in
cases whenever required.
27) To bring immediately to the notice of the superiors any
difficulties / problems / unusual incidents during the working
period and to keep them posted about day to day working.
28) To attend to other specific works assigned by superior officers
from time to time.
Page 1713

1714
Page 1714

1715
Sr.No.16
DEPUTY ENGINEER Gr.G/GVI
(Building and others)
He shall be directly responsible to the Assistant Engineer /
Superintendent / Executive Engineer as the case may be and his duties and
responsibilities are as follows :
13) To assist the superiors in work allocation and supervise the
work of the staff, viz. Jr. Engineer, Overseer, etc. and to
decide order of priority of works and of transport of men and
materials as per work load.
14) To get the work done from the contractor as per contract
conditions and standard specifications and also works carried
out departmentally.
15) To assess the requirements of special repairs and
maintenance works, additions and alterations, painting and
waterproofing works, etc. requirement of tools, equipments,
furniture and submit reports.
16) To look after the work of repairs and maintenance, pre-
monsoon repairs, painting, etc. of all the structures and
properties in his jurisdiction.
17) To calculate requirements of men and materials for
departmental works.
18) To take initiative and frame concrete proposals to invite
tenders regarding special Repairs & Maintenance works
provided in Budget Estimates.
Page 1715

1716
19) To obtain quotations for small and urgent works and put up
recommendations, after scrutiny, for award of contract.
- 2 -
20) To prepare draft tenders and estimates of capital and Repairs
& Maintenance works and works of additions and alterations
with sketches, and for all types of works except for major
projects, drafting special specifications/ conditions of contract
for incorporating in the tenders.
21) To prepare rate analysis for extra items and excess/ saving
statement, check and control the expenditure to keep it within
sanctioned amount in respect of contract works.
22) To ensure proper certification after scrutiny of contract work,
payments of contractors bills, refund of Security Deposit,
Performance Guarantee, Retention Money etc.
23) To assist the superiors in office work, departmental as well as
contract works..
24) To prepare PERT and CPM Net works.
43) To deal with routine correspondence, queries from other
departments and to maintain proper record of departmental
and contract works.
44) To submit bi-monthly progress reports of contract works and
repairs and maintenance works.
45) To prepare the cases for extension to time limits.
46) To scrutinize and evaluate stores tenders for materials
pertaining to building department including scrutiny of
Page 1716

1717
samples of materials required and to submit
recommendations.
47) To inspect the materials pertaining to Building Department at
parent stores and certify them for acceptance or otherwise in
accordance with the specifications.
- 3 -
48) To indent building materials required from time to time from
stores, inspection of materials, prepare material requisitions,
credit notes and credit excess / unserviceable materials to
Stores Department against credit notes, prepare O B Memo,
book adjustments, etc.
49) To control Auxiliary Stores to ensure proper accounting
procedure and to assess requirement of cement periodically.
50) To cash purchase materials urgently required for maintenance
purposes which are not available from Stores Department.
51) To assess annual requirement of tools, plants, equipments
and furniture and to ensure proper and efficient working of all
tools, instruments and equipments belonging to the
department to maintain the inventory of the same and to
submit proposal for Budget Provision, when necessary.
52) To inspect old structures of the Undertaking and submit
reports suggesting remedial measures to render them safe
and improve the services, viz. water supply, drainage and
electricity.
53) To deal with all matters and things connected with
Mahanarpalika, Reliance Energy Ltd. and other local bodies
including necessary correspondence and visits for various
purposes particularly for water supply, electric supply,
Page 1717

1718
drainage, lift and all types of road side structures, etc. and
certify their bills for services rendered.
54) To ensure adequate water supply to premises in his
jurisdiction, including taking up the matters with
Mahanarpalika by necessary correspondence, visiting their
offices for shortage of supply, new water connection, etc.
- 4 -
55) To ensure proper and economical uses of departmental
vehicles and drivers.
56) To inspect damages to properties due to accidents and submit
reports including valuation.
57) To maintain the work premises, particularly depots and
workshops, in neat and tidy conditions and beautify them by
planting trees, creepers, etc.
58) To report cases of thefts and of special natures when
detected.
59) To organize and supervise the demolition operation of
unauthorized structures by deploying departmental labours.
60) To inspect the sites of the proposed substations, find out
feasibility and report about the findings to the superiors.
61) To take over the possession of the site / substations from
consumers.
62) To handover possession of the substations to the concerned
department of Supply Branch.
Page 1718

1719
63) To be responsible for opening specific work order for
construction of Bus Queue Shelters, temporary G I pipe relief
shelters, repairs to damaged shelters, etc. and to take
approval of the superior officers.
64) To exercise control over the tree trimming, cleaning of shelters
and bus route work and for preparing monthly zonewise
programmes for these works.
- 5 -
65) To ascertain the feasibility of providing advertisement
structures on Bus Queue Shelters, to prepare the cost
statements and to prepare the O B Memos, etc.
66) To maintain the inventory of Bus Queue Shelters, Relief
Shelters and Chowkies, Substations, etc. and structures
maintained by the department.
67) To prepare draft Schedule of Rates for the work of
reinstatement of cable trenches.
68) To look into staff matters, such as sanctioning of leave, grain
requisitions, identification notes, clothing requisition, etc.
69) To conduct departmental enquiries against defaulting
employees and take appropriate action in accordance with the
Standing Orders to the extent permissible.
70) To attend the courts and to assist the retainer advocate in
cases of preferring minor claims whenever required.
Page 1719

1720
71) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during the working period and
to keep them posted about day to day working.
72) Any other work that may be assigned by the superiors from
time to time.
Page 1720

1721
Sr.No.17
DEPUTY ENGINEER (ESTATE) (Grade - P4/GVI)
He shall be responsible to the AGM(C) and Dy.Supdt(Estate)
as the case may be. He shall be responsible for general control of
the staff working in the Estate Section and his duties and
responsibilities are as follows:-
32) To assist the Estate Officer in taking prompt action in
disposing the long pending cases pertaining to `Estate
Section'.
33) To assist the Estate Officer in scrutinising confidential reports
and draft notes to the Committee or the General Manager for
appropriate sanction in the matters pertaining to `Estate
Section'.
34) To co-ordinate with police, Security Department, Building
Department for demolition operation of unauthorised
structures including follow up.
35) To represent the Undertaking while conducting enquiries by
the Competent Authority/Estate Officer under Section 105 B
of the Bombay Municipal Corporation Act in respect of matters
pertaining to breach of terms of agreements and unauthorised
encroachments.
Page 1721

1722
- 2 -
36) To prepare notes for periodical `Administrative Report', closing
of Accounts Reports for the respective years and other returns,
viz. budget estimates, duty, schedules pertaining to `Estate
Section', for the scrutiny of the Estate Officer.
37) To conduct periodical inspection of the Undertaking's built up
premises with the help of Senior Surveyor and identify any
additions/alterations to the premises made by the parties to
whom such premises are allotted.
38) To attend to work connected with non-agricultural assessment
with the Senior Surveyor in finalizing the non-agricultural
permission cases.
39) To guide the Supervisor(Survey) in preparing the `Valuation
Report' pertaining to Land and temporary/semi-permanent
structures on the lands, to be submitted to the Special Land
Acquisition Officers.
40) To deal with routine correspondence, queries from other
departments.
41) To deal with all matters and things connected with
Mahanagarpalike, Government bodies, other local bodies and
Page 1722

1723
outside parties including necessary correspondence and visits
for various purposes.
- 3 -
42) To conduct departmental enquiries against defaulting
employees and take appropriate action in accordance with
Standing Orders to the extent permissible.
43) To cash purchase material urgently required, not readily
available from Stores Department.
44) To assess the requirement of men and material for
departmental work.
45) To look after staff matters such as recommending leave,
signing grain requisition, identification notes, etc.
46) To assist in certifying the inventory of plots of lands.
47) To attend court matters in respect of all departmental works
and to assist Retainer Advocate in various cases, whenever
required.
48) To report cases of theft and of special nature when detected.
49) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents during working period
and keep them posted about day to day working.
Page 1723

1724
50) To allocate work and supervise and control the staff working
under him to ensure maximum output.
- 4 -
51) To prepare, maintain and update the records of all the
properties of the Undertaking in the form of Land and Building
Sheets known as Inventory Sheets.
52) To furnish the date required by the Audit Department and
various other departments promptly from time to time
regarding assessment of properties.
53) To scrutinise and certify the property tax bills of the
Undertaking's properties to the extent of physical existence of
the structures.
54) To work out the standard rent of various staff quarters,
officers' quarters, shops, stalls, etc. on the basis of approved
standards and get them duly audited.
55) To prepare the final cost statement of the HPH Projects after
obtaining the information from the zonal offices and get is duly
audited.
Page 1724

1725
56) To work out estimated monthly installment of various Housing
Schemes, revise the data every year, get the calculations
audited and inform the societies accordingly.
- 5 -
57) To frame the draft rules, salient features, issue circulars,
scrutinise applications and ensure allotment of flats as per
seniority in the case of HPH Scheme for Officers and Staff.
58) To work out present day cost of flats, calculate amount to be
paid by the members to the society and Undertaking in case of
reallotment of flats under HPH Scheme.
59) To correspond with various departments societies for routine
works as well as works connected with Housing Schemes.
60) To submit monthly progress report of Section to Chief
Engineer(Civil).
61) To collect the record details from old files, required from
inventory point of view and release the files for disposal.
62) To attend to any other work that may be assigned by the
superior officers from time to time.
Page 1725

1726
Page 1726

1727
Sr.No.18
DEPUTY ENGINEER (ELECTRICAL) Grade -
P4/GVI
He shall be directly responsible to the Assistant Engineer (Electrical)/
Superintendent (Electrical)/ Executive Engineer as the case may be and his
duties and responsibilities pertaining to electrical works are as follows.
42) To assist the superiors in work allocation and supervise and
control the work of the staff viz. Jr. Engineer (Electrical),
Electrical Foreman, Asst. Electrical Foreman, etc. and to
decide order of priority of work and of transport of men and
material as per work load.
43) To assist superiors in making Budget provision for
electrification work and lift installations.
44) To maintain attendance of staff and allocating labour and
material in job sheets and submit the same regularly - every
week and issue material despatch note.
45) To exercise control over the deployment of labour and
consumption of materials as well as tools equipments, etc.
46) To exercise control over the opening of the job sheets, material
despatch notes, specific work orders and maintaining various
Repairs & Maintenance records.
47) To calculate requirement of men and material for departmental
work.
Page 1727

1728
48) To maintain records of tools, equipment, etc. handled by the
staff under him and to put up proposal for additional tools,
equipments required by the department.
- 2 -
49) To ensure proper and efficient use of departmental vehicle and
drivers.
50) To look after staff matter such as sanctioning of leave,
identification notes, clothing, etc.
51) To conduct departmental enquiry against defaulting
employees and take appropriate action in accordance with the
Standing Orders to the extent permissible.
52) To deal with routine departmental correspondence pertaining
to the electrical sections, queries from other departments and
to maintain proper record of the departmental and contract
work.
53) To assist the superiors in office works, departmental as well
as contract work.
54) To look after work of repairs and maintenance of all electrical
system installed in his jurisdiction.
55) To get the work done from the contractor as per contract
conditions and standard specifications and also works carried
out departmentally and to assess the requirements of special
Repairs & Maintenance Works, additions, alterations,
requirements of tool equipments, etc.
56) To prepare draft tenders and estimates of capital and Repair
& Maintenance works and works of additions and alterations
Page 1728

1729
nature with sketches, drafting special specifications and
conditions of contract including designing layout of
electrification.
57) To prepare rate analysis for extra items and excess/saving
statement, check and control the expenditure to keep it within
sanctioned amount.
- 3 -
58) To maintain site records such as materials site account book,
daily progress and inspection report, daily labour report.
59) To supervise annual contract such as cleaning of electrical
fittings, etc.
60) To take initiative and frame concrete proposal to invite tenders
regarding special Repairs & Maintenance works provided in
Budget Estimates.
61) To obtain quotations for small and urgent works and put up
recommendations, after scrutiny, for award of contract.
62) To ensure proper certification after scrutiny of contract work,
payment of contractors' bills, refund of security deposit,
performance guarantee, retention money, etc.
63) To prepare cases of extension of time limits.
64) To assess annual requirements of tools, plants, equipments
and to ensure proper and efficient working of all tools,
instruments and equipments belonging to the department
maintain the inventory of same and to submit proposal for
Budget provision, if necessary.
Page 1729

1730
65) To inspect the materials at parent stores and certify them for
acceptance or otherwise in accordance with specifications.
66) To cash purchase electrical material required urgently, not
available from the Stores Department.
67) To assess annual requirement of electrical materials for the
purpose of annual contract, based on past consumption.
- 4 -
68) To indent electrical materials as per job requirement and
credit surplus, serviceable and unserviceable materials to
Stores Department including arrangement transport of
materials.
69) To control Auxiliary Stores and ensure proper accounting
procedure.
70) To scrutinise and evaluate stores tenders for materials
pertaining to electrical section including scrutinising of
materials required and to submit recommendations.
71) To supervise and control all matters and things pertaining to
passengers and goods, lifts, hoists, escalators, etc.
72) To inspect damages to properties due to accidents and submit
report including valuation.
73) To take up the matters with MSEB, Reliance Energy Ltd,
MAHANAGARPALIKA in connection with all the matters and
things related to electrical installations, new connection, etc.
including necessary correspondence and visits for various
purposes.
Page 1730

1731
74) To submit bio-monthly progress report of contract works.
75) To scrutinise and certify the bills for consumption of electricity
and make arrangement for payment including bills/fees of
Electrical Inspector of the Government for electrical
installations lift, pump, etc.
76) To organise and supervise the demolition operation of
unauthorised structures by deploying departmental labour.
77) To maintain the work premises, particularly depots and
workshops, in neat and tidy condition.
- 5 -
78) To report immediately the cases of the thefts and of special
nature when detected.
79) To attend court matters and to assist the Retainer Advocate in
cases wherever necessary.
80) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents during working period
and keep them posted about day to day working.
81) To assist in preparation of plans, estimates and tenders for
illumination of Undertaking's buildings for Republic Day, BEST
Din, etc.
82) Any other work that may be assigned by the superiors from
time to time.
Page 1731

1732
Sr.No.19
CHIEF DRAUGHTSMAN (Grade - P4/GV)
He shall be responsible to the Deputy Engineer / Assistant
Engineer and other superior officers as the case may be and he shall
be responsible for planning and designing of various civil
engineering structures and for supervision of sub-ordinate staff. His
duties and responsibilities are as follows :
21) To prepare plans of various civil engineering projects to suit
requirements of user department and incorporate changes in
consultation with user department.
22) To visit site before preparation of plans whenever necessary
to determine the presence of drainage lines, water supply
lines and to verify the set-back, if any etc.
23) To decide on architectural details, elevation, aesthetic etc.
including preparation of alternate design as per the direction
of the engineers.
24) To suggest alternate layout from aesthetic as well as economic
point of view to meet the functional requirements.
25) To prepare details of intricate structural connections for the
guidance of draughtsmen.
26) To ensure that statutory Rules and Bye-laws and
requirements prescribed under various acts and rules such as
Building Bye-Laws, Factories Act and Rules, " Development
Control Rules " etc. are complied with.
27) To allocate work to draughtsmen and tracers.
Page 1732

1733
28) To advice and guide the sub-ordinate staff in respect of their
difficulties.
- 2 -
29) To check accuracy of drawings in respect of dimensions,
compliance with statutory Rules, and Bye - Laws etc.
30) To visit sites for suggesting colour scheme and assessing the
effect of colour scheme after completion of painting work.
31) To deal with all matters and things connected with
Mahanagarpalika, Reliance Energy Ltd. . and other local
bodies including necessary correspondence and visits for
various purposes, particularly water supply, drainage.
32) To maintain Attendance Register and leave record of
draughtsman and tracers.
33) To maintain Pending cases register.
34) To maintain records of prints taken out and their distribution.
35) To maintain record of stock and issue of Drawing Office
instruments and stationary.
36) To maintain record of drawings prepared and to ensure that
drawings are stored safely and systematically in their proper
places.
37) To assist the superiors in conducting test for selection of
candidates.
38) To report cases of theft and of special nature when detected.
Page 1733

1734
39) To bring immediately to the notice of superiors any difficulties
/ problems/ unusual incidents during the working period and
to keep them posted about day today working.
40) To attend other specific works as assigned by superior officers
from time to time.
Sr.No.20
CHIEF ESTIMATOR (Gr.P4/GV)
He shall be responsible to the Deputy Engineer /Assistant
Engineer and other superior Officers as the case may be and he is
required to work under the Assistant Engineer with direct
instructions from Deputy Engineer. His duties and responsibilities
are as follows.
15) To have overall control and supervision over the Estimating
Section.
16) To prepare estimates / draft tenders as and when required.
17) To scrutinise estimates, draft tenders and quotations prepared
by the estimators, overseers and sub-overseers and forward
the same for approval.
18) To allot work to estimators and other staff.
19) To make arrangements for stenciling of approved draft tenders
/ quotations.
Page 1734

1735
20) To make arrangements for comparing and compiling of
tenders, quotations and forwarding the complied tender copies
to tender issue clerk for onward sale to the contractors.
- 2 -
21) To deal with matters and things connected with
Mahanagarpalika, Reliance Energy Ltd., and other local
bodies including necessary correspondence and visits for
various purposes.
22) Maintaining inward / outward job register of cases received in
Estimating Section.
23) To maintain attendance register and leave record of
estimators.
24) To maintain Pending cases register.
25) To assist the superiors in conducting test for selection of
candidates.
26) To report cases of theft and of special nature when detected.
Page 1735

1736
27) To bring immediately to the notice of superiors any difficulties
/ problems/ unusual incidents during the working period and
to keep them posted about day today working.
28) To attend other specific works as assigned by superior officers
from time to time.
Page 1736

1737
Sr.No.21
JUNIOR ENGINEER (AGM(C)'s Office) Gr.P1/T8
He shall be responsible to the Chief Estimator/Deputy
Engineer and other superior officers as the case may be and his
duties and responsibilities are as follows:-
15) To prepare block estimates.
16) To assist the superiors in allocating the work, scrutiny of
tenders and other routine works as required.
17) To prepare detailed estimates for buildings, general
development including water supply, drainage, etc. on the
basis of drawings prepared.
18) To work out quantities of cement and steel.
19) To work out rates for special type of work not included in
schedule.
20) To carry out market inquiries about rates of building materials
and labour for preparation of rate analysis for the schedule of
rates.
21) To deal with all matters and things connected with Inspector
of Factories, Chief Fire Officer, Aerodrome Authorities, etc. for
obtaining their approval to the proposed schemes including
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1738
visits to the above offices to expedite approval to the
proposals.
- 2 -
22) To deal with all matters and things connected with
Mahanagarpalika, Reliance Energy Ltd., and other local
bodies including necessary correspondence and visits for
various purposes particularly water supply, drainage, electric
supply, lift, etc.
23) To prepare draft tender documents indicating schedule of
quantities, specifications and conditions of contract.
24) To put up reports/drafts in respect of works entrusted to him.
25) To compare stencils with manuscripts, to get corrections made
and finally to compile copies of tender document.
26) To report cases of theft and of special nature when detected.
27) To bring immediately to the notice of superiors any difficulties
problems / unusual incidents during the working period and
keep them posted about day-to-day working.
28) To attend any other specific works as assigned by superior
officers from time to time.
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1739
Sr.No.22
JUNIOR ENGINEER (ELECTRICAL) Gr. P1/T8
He shall be directly responsible to Deputy Engineer (Electrical), Assistant
Engineer, Supdt (Electrical) as the case may be and his duties and
responsibilities pertaining to electrical works are as follows:-
31) To allocate, control and supervise the work of Electrical
Foreman/Assistant Electrical Foreman, wiremen, assistant
wiremen and Nawghanies.
32) To assist the superiors in office work, routine repairs &
maintenance and in contract work.
33) To look after the work of installing electrical equipment,
wiring, rewiring, additions and alterations etc. carried out
both departmentally and by contract.
34) To Assist. Deputy Engineer, Assistant Engineer,
Supdt.(Electrical) in making budget provisions for
electrification work and lift installations.
35) To maintain attendance of staff and allocating labour &
material in job sheets and submit the same regularly every
week and issue material dispatch notes.
36) To exercise control over the deployment of labour &
consumptions of material, as well as tools, equipments etc.
37) To exercise control over opening of job sheets, prepare
material dispatch notes, specific work order and maintain the
various Repairs & maintenance records.
Page 1739

1740
38) To control the attendance of staff and recommend leave of the
subordinate staff working under him.
- 2 -
39) To prepare feasibility report, estimate of cost of works except
for major projects and of additions & alterations nature with
sketches.
40) To prepare rate analysis for extra items and excess/saving
statement, check and control the expenditure to keep it within
the sanctioned amount.
41) To supervise annual contracts such as cleaning of electrical
fittings etc.
42) To maintain site records such as material at site account book,
daily progress & inspection report, daily labour report, etc.
43) To assess annual requirement of electrical materials for the
purpose of annual contract, based on past consumption.
44) To maintain the accounts of material obtained from Auxiliary
Stores & used on various works including maintaining daily
consumption register.
45) To maintain records of tools, equipments etc. handled by the
staff under him & to put up proposal for additional tools,
equipments required by the department.
46) To inspect the materials at parent stores and certify them for
acceptance or otherwise in accordance with specifications.
47) To cash purchase electrical material required urgently, not
readily available from the Stores Department.
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1741
48) To indent electrical materials as per job requirements & credit
surplus serviceable and unserviceable materials to Stores
Department including arrangement of transport of materials.
- 3 -
49) To scrutinise and certify the bills for consumption of electricity
& make arrangement for payment.
50) To ensure proper & efficient uses of departmental vehicle &
drivers.
51) To report immediately cases of thefts and of special nature
when detected.
52) To attend Court matters and to assist the Retainer Advocate in
cases whenever necessary.
53) To maintain all the work premises viz. Depots, workshops etc.
in neat and tidy condition.
54) To inspect the site and submit report including estimates of
cost about cases and damage due to accident.
55) To put up drafts for routine interdepartmental correspondence
pertaining to the electrical section.
56) To issue test report in the capacity of licensed Electrical
supervisor for the electrical installations carried out
departmentally.
57) To put up reports and requisitions in respect of works
entrusted to him and drafts for correspondence with Reliance
Page 1741

1742
Energy Ltd. & MSEB in connection with all matters & things
related to electrical installations of the Undertaking.
Page 1742

1743
- 4 -
58) To scrutinise & certify bills / fees of Electrical Inspector of the
Government for electrical installations, lifts, pumps etc.
59) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during working period & keep
them ported about day-to-day working.
60) Any other work that may be assigned by the superior officers
from time to time.
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1744
Sr.No.23
JUNIOR ENGINEER (CIVIL) Gr. P1/T8)
(Application to Building, Shelter and Substation
Construction Department).
He shall be directly responsible to the Sub Engineer Deputy
Engineer / Assistant Engineer as the case may be and his duties
and responsibilities are as follows:-
1) To allocate work to Overseer as the case may be and supervise
the work being carried out departmentally by Tradesmen, Assistant
Tradesmen, Muccadam and Nawghanies, etc.
2) To assist the superiors in the office work for routine repairs &
maintenance and in contract works.
34) To maintain attendance of staff and allocating labour and
material in job sheets and submit the same regularly every
week and issue material dispatch notes, credit notes.
35) To exercise control over the deployment of labour &
consumption of materials as well as tools, equipments etc.
36) To exercise control over opening of the job sheets, material
dispatch notes, specific work orders & maintaining the various
Repairs & Maintenance records.
37) To prepare technical details of jobs of Repair & Maintenance
nature i.e. improvements to water supply, waterproofing,
renovations etc and attend major Repairs & Maintenance
works.
38) To submit recommendations for updating schedule of rates,
annually.
Page 1744

1745
- 2 -
39) To prepare feasibility reports, estimates of cost of works,
except for major projects, and of additions and alterations
nature with sketches, for various departments for obtaining
Administrative sanction and to prepare draft
tender/quotations for the same.
40) To maintain accounts of materials obtained from auxiliary
stores and used on various works including maintaining daily
consumption register.
41) To requisition and receive building materials such as bricks,
sand, metal, etc. on site from suppliers and certify challans
(including that of water tankers during shortage and certify
challans) of the suppliers.
42) To supervise activities of the fabrication shop and get the jobs
fabricated as per drawings.
43) To attend major repairs and maintenance works and
supervise contract works including lining out of the building in
his jurisdiction and submit periodical progress report including
arranging for transport of men and materials for departmental
works.
44) To inspect the site before commencement of work and get the
work done in workmanship like manner as per Specifications
and in specified time.
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1746
45) To maintain site records such as material at site accounts
book, daily progress and inspection reports, daily labour
reports.
- 3 -
46) To record measurements of contract works, keep accounts of
issue of materials to the contractor, record daily progress of
the work, prepare bills and deal with all matters and things
and to notify commencement and completion dates pertaining
to contract works such as refund of Security Deposit,
Performance Guarantee, Retention Money etc. under the
guidance of superiors.
47) To carry out survey and site investigation, take levels, collect
technical date, take trial pits and record observations of land
and the property in case of new proposals under the guidance
of Deputy Engineer.
48) To put up reports and drafts regarding technical matters for
correspondence with contractors & other statutory bodies and
any other work entrusted to him.
49) To prepare rate analysis for extra items and excess/saving
statement, check and control the expenditure to keep it within
sanctioned amount.
50) To supervise all type of annual service contracts i.e.
extermination of white ants, cleaning & white washing of
lavatory blocks, cleaning of drainage lines, cleaning of
Page 1746

1747
cobwebs, operation of water pumps, watering of trees and
plants etc.
51) To maintain records of tools, equipments etc. handled by the
staff under him & to put up proposals for additional tools,
equipments required by the department.
52) To maintain register of water supply, painting works, repairs
& maintenance expenditure, pump maintenance etc.
53) To maintain water pumps & water supply services in his
jurisdiction.
- 4 -
54) To initiate and prepare proposals for obtaining approval of the
appropriate authority for disposal of obsolete and scrap
water-pumps, fans, dead stock, furniture, etc. and arrange to
transport them to disposal yard subsequently.
55) To ensure adequate water supply to premises in his
jurisdiction including taking up the matters with
Mahanagarpalika regarding shortage of water, choke in
drainage system etc. and follow up the matters with the
concerned authorities including visits to their offices.
56) To ensure proper and efficient uses of departmental vehicles
and drivers.
57) To maintain the work premises, particularly depots and
workshops in neat and tidy condition as far as civil works are
concerned.
58) To inspect the site & submit report including estimates of cost
for the cases of damages due to accidents.
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1748
59) To attend Court matters and to assist the Retainer Advocate in
cases whenever necessary.
60) To prepare statement for writing off of structures.
61) To report immediately, cases of thefts and of special natures
when detected.
62) To control the attendance of staff and recommend leave of the
sub-ordinate staff working under him.
- 5 -
63) To keep the superiors dispoted about day-to-day work and
unusual incidents, problems/ difficulties.
64) Any other work that may be assigned by the Deputy Engineer
from time to time.
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1749
Sr.No.24
JUNIOR ENGINEER (ESTATE) Gr. P1/T8
He shall be responsible to the Deputy Engineer (Estate)/ Dy.
Supdt(Estate)/ Asst. Gen. Manager (Civil) as the case may be and
his duties and responsibilities are as follows :
1) To supervise Senior Surveyors, their working etc. and guide
them in all procedures etc.
18) To co-ordinate with all sections of AGM(C)'s Department and
other departments viz. Legal, Traffic and Electric Supply.
19) To be conversant with all duties and responsibilities in
absence of the Dy. Supdt.(Estate) / Deputy Engineer even
though acting arrangement is not made.
20) To supervise surveys and demarcation of lands carried out by
the Senior Surveyor, scrutinising and computing exact area of
lands and sign the possession receipts and to hand over set
back lands to BMC and put up claims for it.
21) To prepare inspection of land reports, draft Committee notes,
valuation reports, and other correspondence and submit it to
the Dy. Supdt.(Estate) / AGM(C).
22) To follow up the cases personally in Government and other
public offices, to discuss the cases even at top levels viz. the
Collector, Secretary to Government, BMC Engineers, Solicitors
and Councillors etc.
Page 1749

1750
23) To attend eviction operation of un-authorised occupants on the
Undertaking's lands as per direction of the Dy. Supdt.
(Estate).
- 2 -
24) To attend all courts and conference of Solicitors and meetings
with the Government and public officials, whenever the Dy.
Supdt.(Estate) is not free and according to his guidance.
25) To attend hearing before the Spl. Land Acquisition Officers.
26) To survey marshy lands, grass fields with due precaution.
27) To prepare draft `Valuation Report' of lands and encumbered
lands under acquisition for submitting to the Spl. Land
Acquisition Officer.
28) To prepare draft applications for acquisition of lands, to be
submitted to the Government Officials.
29) To arrange for visits and inspection of Undertaking's premises
with a view to identify unauthorised additions/ alterations
made by the occupants and report to the superiors
accordingly.
30) To guide the Draughtsman /tracers for preparing drawings /
property plans etc.
31) To report cases of thefts and of special natures when
detected.
Page 1750

1751
32) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during working period and
keep them posted about day-to-day working.
33) To attend any other works that may be assigned by superior
officer from time to time.
Page 1751

1752
Sr.No.25
SENIOR SURVEYOR – (Grade P1/T7)
He shall be responsible to the Deputy Superintendent (Estate)
/ Deputy Engineer (Estate) and Estate Officer as the case may be
and his duties and responsibilities are as follows:
15) To carry out survey of lands by using various survey
instruments, plot the surveyed land on the drawing and work
out the areas of respective lands.
16) To attend to the instructions received from the CEC / Deputy
Superintendent (Estate) about contract with officials of Brihan
Mumbai Mahanagarpalika, Collector’s Office, Bombay Port
Trust, Private Parties etc. in connection with the acquisition of
lands and to carry out joint inspection / joint survey of lands.
17) To identify / verify the Undertaking’s existing properties for
the purpose of certifying the Municipal Property Tax Bills in
respect of undeveloped plots, lease rents, Non-Agriculture
Assessment cases and other Land Revenues, Town Planning
Scheme contributions, etc. and verify ‘Statement of Vacancy
and continued vacancy of the Undertaking’s properties
required for refund / rebates in Municipal Property Taxes.
18) To get the lands acquired / purchased lands transferred on
Municipal and Government records in the name of the
Undertaking.
19) To initiate and follow up grant of Non-agricultural users and N
A assessments.
Page 1752

1753
20) To take over or hand over lands and / or built up premises as
a representative of the Undertaking when required.
- 2 -
21) To carry out reconnaissance survey, preliminary investigation
of the acquisition proposals for bus depot, bus stations, 22 KV
Sub station, static Substations and staff housing.
22) To prepare, ‘Proposal plans’ and collect particulars of lands,
ownership of lands, names and address of occupants on the
lands to collect instances of sales.
23) To submit reports regarding discussion held with the private
parties in cases of acquiring lands etc. and draft letters in
connection therewith.
24) To serve the notices in respect of the enquiries under Section
105 B of the BMC Act and paste the same on the respective
premises after making ‘Panchanama’ in case the party
refuses to accept the same.
25) To attend Court matters and assist the Retainer Advocate in
cases whenever required.
26) To report the cases of thefts and of special nature when
detected.
27) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during working period and
keep them posted about day to day working.
Page 1753

1754
28) To attend any other works that may be assigned by the
superior officers from time to time.
Page 1754

1755
Sr.No.26
OVERSEER – (Grade P1/T7)
He shall be responsible to the Chief Estimator / Deputy
Engineer and other Superiors officers as the case may be his duties
and responsibilities are as follows :
12) To prepare block estimates.
13) To prepare detailed estimates for building structures, general
development including water supply and drainage etc. on the
basis of drawings prepared.
14) To work out quantities of cement and steel required for
building structures.
15) To work out rates for special type of works not included in
schedule.
16) To carry out market inquiries about rates of building materials
and labour for preparation of rate analysis for the Schedule of
Rates.
17) To prepare draft tender documents indicating schedule of
quantities and specifications and conditions of contract.
18) To compare stencils with manuscripts, to get corrections made
and finally to compile copies of tender document.
19) To maintain files of estimates, catalogues and index register
in respect of estimates for reference.
Page 1755

1756
20) To report cases of theft and of special nature when detected.
- 2-
21) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during the working period.
22) To attend other specific works as assigned by superior officers
from time to time.
Page 1756

1757
Sr.No.27
ELECTRICAL FOREMAN (Grade - P1/T7)
He shall be directly responsible to the Junior Engineer
(Electrical) and Deputy Engineer (Electrical), Assistant Engineer
(Electrical) as the case may be. His duties and responsibilities are
as follows :
30) To allocate, control and supervise the work of electrician,
Assistant Wireman and Nawghanies for works carried out
departmentally.
31) To inspect the site before commencement of work and get the
work done with good workmanship as per specifications and
in specified time.
32) To attend to repairs and maintenance of electrical installations
and lifts in various premises of the Undertaking and supervise
contract works and submit periodical reports including
arranging for transport of men and materials and tools for
departmental works.
33) To look after the work of installing electrical equipments,
wiring, rewiring, additions and alterations etc. carried out
both departmentally and by contract.
34) To issue test reports in the capacity of licensed Electrical
Supervisor for the electrical installations carried out
departmentally.
35) To supervise and control the contract, for electrification and
rewiring works, maintenance of lifts, cleaning of electrical
fittings etc. and initiate bills of contractors.
Page 1757

1758
36) To prepare draft tenders with sketches and estimates for
electrification, rewiring, lift installations etc.
- 2 -
37) To maintain and control attendance of staff, recommend leave
of staff working under him and allocate labour and material in
job sheets and submit the same regularly every week and
issue material dispatch notes, credit notes.
38) To maintain the record of pit light fittings
39) To maintain the water pumps in his jurisdiction including
maintaining the register.
40) To prepare rate analysis for extra items and excess saving
statement, check and control the expenditure to keep it within
the sanctioned amount.
41) To record measurements of contract works, keep accounts of
issue of materials to the contractor, daily progress of the work,
prepare bills and deal with all matters and things pertaining
to the contractor and to notify commencement and completion
dates pertaining to contract works under the guidance of
superiors.
42) To maintain site records such as material at site accounts
book, daily progress and inspection report, daily labour report.
43) To indent electrical materials as per job requirements and
credit surplus serviceable and unserviceable materials to
stores Dept. including arrangement for transport of materials.
Page 1758

1759
44) To maintain accounts of materials obtained from Auxiliary
Stores and used on various jobs including maintaining daily
consumption register.
45) To cash purchase electrical materials required urgently, not
readily available from the Stores Department.
- 3-
46) To assess annual requirements of electrical materials for the
purpose of annual contracts based on past consumption.
47) To inspect the electrical materials at parent stores and certify
them for acceptance or otherwise in accordance with the
specifications.
48) To maintain records of tools, equipments etc. handled by the
staff under him and to put up proposals for additional tool,
equipments required by the department.
49) To indicate and prepare proposal for obtaining approval of the
appropriate authority for disposal of obsolete and scrap water
pumps, fans, dead stock, furniture etc. and arrange to
transport them to disposal yard subsequently.
50) To put up reports in respect of work entrusted to him for
control and supervision.
51) To put up drafts for correspondence with Commercial Dept.,
Reliance Energy Ltd. and MSEB in connection with all matters
and things related to electrical installations of the
Undertaking.
Page 1759

1760
52) To put up draft for routine interdepartmental correspondence
pertaining to electrical section.
53) To scrutinise and certify the bills for consumption of electricity
and make arrangements for payment.
54) To scrutinise and certify bills/ fees of Electrical Inspector of
the Government for electrical installations lifts, pumps etc.
55) To inspect the site and submit report including estimates of
cost in cases of damages due to accident.
- 4 -
56) To report cases of theft and of special nature when detected.
57) To bring immediately to the notice of superiors any difficulties
/ problems/ unusual incidents during the working period and
to keep them posted about day today working.
58) Any other works that may be assigned by superior officers
from time to time.
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1761
Sr.No.27
ESTABLISHMENT OFFICER (CIVIL) ( Grade A/GX)
Establishment Officer (Civil) is Sectional head of
Establishment Section. He is responsible to AGM(C) for proper
functioning of Establishment Section.
His duties and responsibilities are briefly as under :
16) To look after all Establishment matters of entire Civil
Engineering Branch including promotion to non-schedule staff.
17) Conducting departmental inquiries against Schedule and Non-
Schedule Staff working in entire Civil Engineering Branch.
18) To exercise control over Stenos / Typists.
19) To put up proposal in respect of Establishment variations.
20) To exercise control on Library
21) Scrapping of old records
22) To take preliminary steps for the recruitment of Non-Schedule
Technical Staff i.e. to forward requisitions to Employment
Exchange, Scrutiny of applications etc.
23) To arrange for interview Panel Meeting.
24) Control over filing work and dispatch.
25) Deputation and training programme.
26) Conference Hall.
Page 1761

1762
27) Budget provision in respect of stationary printing and drawing
material, clothing items etc.
28) Pay roll allocation.
- 2 -
29) To verify and Scrutiny of Roster Registers and to ensure that
they are maintained as per Govt. Orders.
30) Any other duties and responsibilities assigned to him by his
superiors.
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1763
Sr.No.29
OFFICE SUPDT. (ESTATE) A/GX
He will be worked under Deputy Superintendent
(Estate) and overall incharge of the Allotment Section,
Cleaning Contracts, bi-monthly meetings /Special
Checking of Staff Quarters. He will be personally
responsible and handle the matters pertaining to :-
11) Supervision and control, as well as reviewing the work of the
Allotment Section, Cleaning Contracts of the Staff Quarters,
initiating important proposals in this respect, framing and
streamlining the policies and procedures of the Allotment of
Staff Quarters or award of cleaning contracts and all other
related issues.
12) Conducting Enquiries as a Competent Authority under Section
105(B) of Brihanmumbai Municipal Corporation Act, 1988 and
will conduct Departmental Enquiries under the Standing
Orders and Service Regulations.
13) Supervising and controlling all the actions, follow up,
redressal of grievances/ complaints, etc. of the residents in
respect of the Civil Work of the Staff Quarters and Cleaning
Contracts of all the Staff Quarters.
Page 1763

1764
- 2 -
14) Organising the surprise night checking of the Staff Quarters in
all the Zones and checking of vehicles in the Quarters and
initiating appropriate action with the help of the Security
Department in this respect.
15) Handling and attending the Court matters / cases pertaining
to the Allotment Section etc. follow up with the Legal
Department, Audit Department, Building Department and
Personal Department in this respect.
16) Reporting of the Bi-monthly meeting of all the zones to
AGM(C)/CPO and follow-up of the pending items of the
minutes and put up compliance of it during next report,
proposals to be put up to Deputy Superintendent (Estate)
/AGM(C) if require for any civil work/ R & M Jobs.
17) Operation and Administration of the Western Zone and will
look after the compliance of various Administrative Orders/
Office Orders/ instructions issued from time to time to the
Zonal Officer / Deputy Supdt. (Estate) / AGM(C) and initiate
necessary action for non-compliance.
18) Attending Court Matters / Cases pertaining to Shops, H.P.H.
Schemes, co-operative Societies, etc. follow-up and discuss
Page 1764

1765
with the Legal Department /Audit Department / Personnel
Department in this respect, to expedite action.
- 3 -
19) Maintaining liaisons with the higher Authorities of the other
Departments and attend important meetings / discussions
with Civil Engg. / Audit Account / Cash Legal and other
Departments regularly to expedite or for follow up actions in
respect of issues / matters pertaining to the above
administrative work.
20) All types of priority work in respect of the VIP’s viz. Chairman,
BEST Committee Members, G.M. Addl.GM and other
dignitaries / officials and as directed by Deputy
Supdt.(Estate).
He will also arrange to check the various office records of
different sections under him and ensure that it is maintained and
organized nicely, for which he would issue necessary instructions /
guidelines to the Officers and Staff and initiate action against them
for incomplete / backlog of work / job, failure to follow up the
incomplete work / job and negligence in maintaining updated
records of their respective section. He will also carry out the duties
assigned to him from time to time by Dy. Supdt (Estate) in the
exigencies of the work of the Undertaking are personnel and the
issues pertaining to the Department are promptly attended by them.
He will be assisted by Asst. Office.Supdt.(Estate) I, Asst. Office
Supdt. (Estate)II, OA(Estate), Senior Estate Inspector, Estate
Inspectors and clerks.
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1766
Sr.No.30
OFFICE SUPERINTENDENT – Grade P3/GIX
(Applicable to post in AGM(C)’s Office)
He shall be responsible to the Superintendent / Executive
Engineer / Chief Engineer as the case may be and his duties and
responsibilities are as follows :
1) To be generally responsible for Office administration and
general supervision of work of office staff working under him.
2) To guide the other officers when necessary in matters
connected with Standing Orders, Service Regulations, BMC
Act, etc. when required.
3) To assist the AGM(C) and senior officers in policy matters
relating to administration and interpretation of rules.
4) To guide the office Assistant in preparing the Revenue Budget
Estimate.
5) To prepare Annual Administration Report for the Branch.
6) To submit annual Establishment proposals for the Branch.
7) To prepare Capital Budget Estimates for the Branch.
8) To scrutinise departmental works orders, allocation of location
codes and sanction forms put up for AGM(C)’s signature /
approval.
Page 1766

1767
9) To look after Establishment matters pertaining to officers and
Scheduled Staff of the Branch with the assistance of office
Assistant and / or Supervisor.
- 2 -
10) To scrutinise cases of staff matters received form zonal offices
before putting them up to AGM(C).
11) To assist in putting up replies to Audit and MCA querries.
12) To assist and guide in augmentation of Budget Grants.
13) To ensure timely submission of various reports and returns as
required by Management or other departments for the
AGM(C)’s Office.
14) To assist in Arbitration matter if required by the AGM(C)
15) To assist in replies to interpellations and querries.
16) To assist in conducting tests / examinations for selection to
scheduled posts and posts of officers upto ‘B’ grade including
putting up notes of recommendations.
17) To maintain seniority list of departmental officers and
scheduled technical staff.
18) To assist in work related to quarters, annual confidential
reports of officer.
Page 1767

1768
19) To procure office equipment such as typewriters, calculators,
cyclostyling machine etc. and scrapping of old equipment.
20) To oversee filing of records and ensure periodical scrapping of
records.
21) To draft circulars, procedure orders, etc for issue to
departments as directed by CEC.
22) To scrutinise cases of allotment of officers’ quarters.
- 3 -
23) To recommend leave of subordinate staff.
24) To check advertisement drafts for invitation of tenders.
25) Processing cases for permission for parking of vehicles in
Undertaking’s premises falling within jurisdiction of CEC.
26) To ensure general cleanliness of office premises.
27) To report cases of thefts and incidences of extra-ordinary
nature when detected.
28) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during working period and
keep them posted about day to day working.
29) To put up recommendations for increments to ‘A’ and senior
‘B’ Grade officers.
Page 1768

1769
30) To certify Dead Stock / Inventory for AGM(C)’s office.
31) To fix appeals of staff and attend such hearing if required by
the AGM(C)
Page 1769

1770
Sr.No.31
ASST. OFFICE SUPERINTENDENT ( ESTATE) (Gr – P3/GIX)
She will be working under Deputy Supdt. (Estate) / Office Supdt.(Estate) and will
deal with the matters pertaining to the Allotment Section and issues concerning waiting
list of Staff Quarters, correspondences with the various Allottees Associations and
maintain control over the general administration of the Allotment Section. She will be
personally responsible to handle and to initiate all the proposals, obtaining necessary
sections/approvals of the Management, take necessary action for implementation of,
follow-up and report in the matters pertaining to:-
11) Preparation of the waiting list from time to time, drafting of
circulars to various departments in this respect and ensuring
that these circulars are despatched to all the Departments.
12) Scrutinising the applications, initiating the proposals in
consultation with Senior Welfare Officers and submitting the
same for Management's approval, subsequent follow-up and
proper record maintenance of the cases under Administrative
Order Nos.124, 146 & 160.
13) Dealing with the letters/notes received from the VVIPS such
as Chairman, Committee Members Corporators, G M, Addl.GM
and other important dignitaries, submitting reports/replies,
initiating further action and keeping constant follow-up over
the same. She will also maintain a separate register for such
cases and arrange to ensure that all the entries are made and
updated regularly and submitted to Dy.Supdt(Estate)/AGM(C).
Page 1770

1771
- 2 -
14) Follow-up of the cases of unauthorised occupation or locked
tenements arising out of checking/surprise inspection of staff
quarters and initiating necessary action against the concerned
allottees.
15) Dealing with Electricity Bill cases of allottees/ex-allottees and
initiating necessary/needful actions in this respect,
correspondences with the concerned Authorities, viz. Reliance
Energy Ltd, MSEB, BES&T Authorities as the case may be
and maintaining updated Registers of such cases.
16) She will also conduct enquiries as a `Competent Authority'
and deal with eviction cases under Section 10(B) of the MMC
Act, 1888, in respect of Staff Quarters.
17) General correspondences in respect of the matters/issues of
her Section and also preparing draft replies to the queries
raised by MCA / Audit / Personnel / Legal Department in
respect of the matters pertaining to the Allotment Section.
18) Dealing with special allotment cases, i.e. allotment on medical
grounds, transfer of tenements from one colony to another
colony or in the same colony, etc.
19) Ensuring that the parking of Vehicles Register is maintained
in an updated manner, regular follow-up of the same and
initiating needful action in respect of unauthorised parking of
vehicles cases.
Page 1771

1772
- 3 -
20) Cleaning contracts of Staff and Officers' Quarters, i.e.
initiating proposals for awarding of contracts, obtaining
Management's approval, correspondences with the Cleaning
Contractors /Allottees Associations, entering into Agreements
and maintaining records of the same.
She will also arrange to check the various office records of the
section under her and ensure that the Records / Letters /
Correspondences are maintained and filed regularly. She would
issue necessary instructions/guidelines in this respect and initiate
action against the staff for incomplete/backlog of work/job or any
negligence in this respect. She will also carry out any duties
assigned to her by Dy.Supdt(Estate)/AGM(C) in the exigencies of the
work of the Undertaking. She will be assisted by OA(II),
Supervisor(I) and 3 Clerks/Shop Recorder.
She is in charge of checking of Staff Quarters at 23 locations for
detecting unauthorised occupants. Subletting, etc. Attend the
monthly meetings of Allottees Associations and Building Department
and prepare minutes of such meetings. Take forceable possession of
tenants/shops, etc. Try to settle internal disputes amongst the
Allottees Conduct and surprise checking in the night and early
morning alongwith Estate Inspectors. Allot duties to Estate
Inspectors. Put up reports of checking reports to
Dy.Supdt(Estate)/OS Estate.
Page 1772

1773
Sr.No.32
OFFICE ASSISTANT – Grade P3/GVIII
(Applicable to Drawing Office Only)
He shall be responsible to the Superintendent / Executive
Engineer / Chief Engineer as the case may be and his duties and
responsibilities are as follows :
22) To put up drafts regarding General correspondence with
contractors, departments, outside parties etc including replies
in Marathi.
23) To prepare work orders, contract agreement etc.
24) To attend to work relating to allocation of Officers’ quarters
including annual reconciliation of deposits paid for officers’
quarters.
25) To furnish confidential reports on Contractor’s performance
and maintain such performance reports.
26) To augment budget grants where necessary.
27) To attend to work relating to deposits and their liquidation.
28) To maintain departmental Imprest Cash and ensure its
recoupment.
Page 1773

1774
29) To certify bill vouchers of contractors, outside parties like
Reliance Energy Ltd., BMM, MIDC, etc.
- 2-
30) To fix up appointments for / with the AGM(C)
31) To maintain Purchase Tax Register and preparing monthly
return of Purchase Tax.
32) To compile quarterly progress report of Civil Engineering
works.
33) To prepare capital and revenue budget estimates.
34) To look after works connected with annual closing of
accounts.
35) To look after works related to confidential reports of officers.
36) To follow up cases with Management, other departments etc
as directed.
37) To supervise sub-ordinate staff.
38) To bring immediately to the notice of superiors any unusual
incidents / difficulties / problems during the working hours.
Page 1774

1775
39) To prepare Annual Administration Report.
40) Scrutiny of papers sent to AGM(C) marking, Xeroxing etc. and
attending to visitors.
41) Attending phone calls for AGM(C), connecting outside parties
on phone, etc.
42) Any other specific works as assigned by the superior officers.
Page 1775

1776
Sr.No.33
OFFICE ASSISTANT (Grade P3/GVIII)
Applicable to staff in Building Department
He shall be directly responsible to the Superintendent /
Executive Engineer and his duties and responsibilities shall be as
follows :
32) To allocate, supervise and control the work of office staff.
33) To ensure that records and registers are maintained as per
the procedure of the Undertaking.
34) To prepare Annual Administration Report.
35) To submit Establishment proposals under the guidance of
superior officers.
36) To maintain register of expenditure and submit quarterly
statements to the Asst. General Manager (Civil).
37) To compile and submit regular periodical returns such as bi-
monthly work progress report, cement requirement, monthly
summary statement of departmental enquiries, return to
Employment Exchange and recruitment of B C Staff, etc.
38) To maintain, distribute and recoup the imprest cash and to
maintain proper records.
39) To arrange for proper inward and outward dispatch of papers
to various departments.
Page 1776

1777
40) To arrange for proper and systematic filing of papers.
41) To arrange for periodical scrapping of old records as per
norms laid down.
-2 -
42) To control and supervise issue of grain requisitions,
identification notes, free Travel Tokens, etc. to the staff, O B
Memo, bills, festival advance, recovery from employees, etc.
43) To assist Executive Engineer, Superintendent, Assistant
Engineers and Deputy Engineers in connection with disciplinary
action against defaulting staff.
44) To check the drafts of commencement and completion letters to
contractors.
45) To prepare the yearly statement for provision to be made for
outstanding creditors / deposit statements etc. bi-monthly
statement of deployment / utilization of technical staff.
46) To assist superiors in certification of inventory of Land and
Buildings and works in connection with closing of Accounts.
47) To put up drafts for inter-departmental correspondence,
circulars and correspondence with outside parties such as
Unions, Mahanagarpalika, Reliance Energy Ltd. MSEB, MIDC,
employees, etc.
Page 1777

1778
48) To initiate and compile proposals for incurring expenditure
towards purchase of furniture, fittings, tools equipments, etc.
including putting up draft sanction forms, purchase forms, etc.
49) To oversee general cleanliness of office premises.
50) To bring immediately to the notice of superiors any difficulties
problems / unusual incidents and keep them posted about day-
to-day working.
51) To report the cases of thefts and of extra-ordinary nature
when detected.
- 3 -
52) To ensure periodical servicing of office equipment.
53) To initiate proposal for scrapping of unserviceable or scrap
office equipments.
54) Any other work that may be assigned by the superior officers.
Page 1778

1779
Sr.No.34
OFFICE ASSISTANT (ESTATE) – Gr. P3/G VIII
He will work under Dy.Supdt(Estate) / Office Superintendent
(Estate). He will deal with the matters pertaining to the let out
premises in the Staff Quarters, i e shops premises allotted to outside
parties for conducting various trades, shops allotted to consumers
Co Op Societies of the allottees, tenements allotted to Staff Quarters
Allottees Associations for conducting social, cultural activities in the
Staff Quarters. He will initiate necessary proposals for fresh
allotment of the premises as well as renewal of tenancy revision of
rent, Security Deposit, terms and conditions, etc in respect of such
premises. He will follow up for regular payment of the rent by the
allottees of the let out premises. He will arrange for periodic
checking of shops, premises, etc through the Zonal personnel, in
order to detect the irregularities, sublet cases, etc. He will look after
the work pertaining to the Hire Purchase Housing Scheme, Societies
at Goregaon (West) and Ghatkopar (East), as well as Ankur Co Op
Hsg Society Ltd and Shree Siddhivinayak Co Op Hsg Society at
Goregaon (West).
He will also carry out the duties as may be assigned by the Dy
Supdt(Estate)/Office Supdt(Estate) from time to time in the exigencies of the
work. He will be assisted by Clerical staff.
Page 1779

1780
Sr.No.35
SUPERVISOR - Grade -P3/GVII
( Applicable to AGM(C)'s Office)
He shall be responsible to the office Assistant/ office Superintendent /Assistant
Engineer and other senior officers as the case may be. His duties and responsibilities are
as follows :
31) To draft standard/ non-standard letters, notes, reports,
reminders, notices, etc. on various subjects as directed.
32) To prepare bill vouchers for various types of payments
including payment of advance deposits, Journal entry /
Journal entry advice for liquidation of deposits, Recoupment of
Imprest cash etc. as directed, including maintaining of
relevant records and registers.
33) To ensure checking/ verification of bills of various types of
payments as directed.
34) To be responsible for recording payment of Security Deposits
in Cash / Bank Guarantee, ensuring that Bank guarantees
are executed as per accepted norms and taking timely action
for extension / release / refund.
35) To maintain record of queries received from Municipal Chief
Auditor, directing them to concerned department or section for
action, maintaining record of reply sent and initiating
reminders in case of delay.
36) To maintain control over indenting, stock and disbursement of
stationery items and connected items including preparation of
Page 1780

1781
requisitions, arranging Xerox copies through annual contractor
and submitting reports to Stores Dept.
- 2 -
37) To look after the works in connection with allotment of officers
Quarters including registering of applications, maintaining
proper seniority and waiting lists, putting up notes
recommending allotment of quarters in accordance with rules,
maintaining all relevant records and registers including
payment of deposits, refunds and reconciliation.
38) To maintain register for appointments of ‘A’ and ‘B’ Grade
Officers.
39) To exercise supervision and control over the work of clerks,
typists, make alternative arrangements in respect of leave,
absence, etc. and assist in smooth functioning of the office.
40) To look after works connected with recruitment / promotion
including listing of applications, assisting in conducting tests/
interviews, putting up recommendations to competent
authority, etc. for internal and external candidates as
directed.
41) To look after staff matters such as intimation of joining,
separation, staff termination slips, confirmations, annual
increment issue of certificates, maintaining S R Files,
certification on applications for employment and allied works
as directed, including drawing and distributing payment of
festival advance to D.O. staff.
Page 1781

1782
42) To issue notices of summary trials, issue of chargesheets,
assisting in conducting departmental enquiries, issuing
notices for late attendance and allied works.
43) To maintain records of details of establishment and seniority
list of technical scheduled staff.
- 3 -
44) To fill up staff sanction forms and extension of tenure of
temporary posts as directed.
45) To compile returns in connection with staff matters required by
Personnel and/or Time Keeping departments, Employment
Exchange, etc.
46) To initiate proposals for sanction of paper setting and paper
correction allowances.
47) To be responsible for verification of Dead Stock Register
pertaining to Office equipment, initiating cases for purchase of
new equipment, scrapping of obsolete items, etc.
48) Preparing Returns, and notes pertaining to writing off of
structures, including obtaining sanctions and maintaining
records.
49) To prepare annual requirements for stationery items, clothing,
diaries, calendars, etc.
50) To exercise control over proper filing of papers, storage and
preservation of records and files and periodical scrapping of
obsolete records, after obtaining appropriate approvals.
Page 1782

1783
51) To put up proposals for acting arrangements.
52) To attend to works connected with issue of mementos to staff
for long service, scholarships to employees' children etc. as
directed.
53) To compile information required in connection with annual
Administration Report, Establishment proposals and Budget
estimates.
- 4 -
54) To prepare and issue agreements for Civil Engineering Works,
to the contractors, submit them to the Committee for signature
after scrutiny and return the duplicate copies to the contractor.
55) To deal with cases pertaining to staff members availing of
benefits under S R 4.4.10.
56) To look after works in connection with temporary use of
Undertaking's lands at various staff colonies by the
employees as per norms.
57) To prepare quarterly Progress Report for Civil Engineering
works in progress for submission to the GM.
58) Reporting monthly details of contracts to the Committee under
Sections 460 K(d), 460 M, 460 K(c), etc.
59) Other works not expressly mentioned above but comprising
supervisory duties and as instructed by superiors from time to
time.
Page 1783

1784
60) To report cases of thefts and of special nature whenever
detected.
Page 1784

1785
Sr.No.36
SUPERVISOR, GR. P3/GVII
( Applicable to Building Department )
He shall be responsible to the Office Assistant/ Deputy
Engineer/ Assistant Engineer/ Superintendent and other Senior
Officers as the case may be and his duties and responsibilities are
as follows :
20) To assist the office Assistant to control and supervise the
work of the Administrative Staff and ensure smooth
functioning of the office.
21) To put up notes and forms for revalidation of lapsed non-
scheduled posts.
22) To maintain registers, regarding temporary non-scheduled
staff, superannuation and categorywise recruitment of
Backward class and other staff. To ensure proper and upto -
date filing of papers and records and proper storage of files.
23) To compile required information for preparation of Annual
Budget Estimates, Establishment proposals, additional staff,
etc.
24) To submit quarterly returns to Employment Exchange
comparative statement of departmental inquiries (monthly)
statement of Backward class candidates recruited and
promoted (Quarterly) statement of category wise recruitment of
backward and other staff (yearly).
Page 1785

1786
25) To maintain staff record files and prepare and maintain
uptodate seniority lists of non-scheduled staff in various
categories.
26) To issue Superannuation notice and processing the final bills
of separated staff.
- 2 -
27) To prepare notes regarding engagements and termination of
service of scheduled and non-scheduled employee.
28) To put up notes of taking over duties of Scheduled / Non
Scheduled staff of appointment, promotion and transfer,
confirmation of staff.
29) To prepare memos for issue to staff remaining absent, deal
with cases for extension of leaves etc. To frame charge sheets
/ show cause notices as per directives of superior officers.
30) To take action for implementation of punishments, put up
papers when appeal is preferred against the punishments.
31) To initiate action for filing the permanent posts in grade P1/P2
to P1/T5 such as obtaining option of the senior eligible
employees in the lower grade, issuing notice inviting
application from internal candidates, intimation for panel
meetings, calling the candidates for trade test and interview
etc. in accordance with procedure prescribed in `Recruitment
and Promotion Rules'.
32) To deal with cases pertaining to staff members availing of
benefits under SR 4-4-10.
Page 1786

1787
33) To issue identification notes, clothing requisitions and grain
requisitions, certificates regarding income and service
certificates to ex-employees. To prepare engagement forms,
notices, intimation slips, to Time Keeping Department and
service termination slips.
34) To put up temporary staff sanction forms with proper
justification as per guidance of senior officers.
- 3 -
35) To prepare bill vouchers, initiate correspondence regarding
procurement of bills and initiate advice for adjustments (JE).
36) To report cases of thefts when detected.
37) To bring immediately to the notice of superiors any difficulties
/ problems/ unusual incidents when observed.
38) To attend to any other works of similar nature assigned by
superior officers from time to time and not expressly stated
above.
Page 1787

1788
Sr.No.37
SENIOR ESTATE INSPECTOR Gr.P3/GVII &
ESTATE INSPECTORS Gr.A/GV
They will work under direct supervision of Asst. Estate Officer
II and authorized to check / inspect different staff quarters to detect
unauthorized occupants, subletting, etc. He will also prepare
checking reports of 23 colonies and required to deliver urgent
letters to the allottees and shopkeepers. He will assist the Asst.
Office Supdt (Estate) II in taking forcible possession of Staff Quarters
and Shops. They will have to maintain record of each and every
tenement.
Page 1788

1789
Sr.No.38
ASSISTANT ELECTRICAL FOREMAN – Grade P1/T6
He shall be directly responsible to the Electrical Foreman, Junior
Engineer and Deputy Engineer as the case may be and his duties and
responsibilities are as follows :
24) To allocate, supervise and control the work of electrician,
Wireman, Asstt. Wireman and Nawghanies for works carried
out departmentally.
25) To inspect the site before commencement of work and get the
work done with good workmanship as per specification and in
specified time.
26) To attend to repairs and maintenance of electrical installations
and lifts including supervising contract works and arranging
for transport of men and materials for departmental work.
27) To look after the work of installing electrical equipments,
wiring etc. carried out both departmentally and by contract.
28) To issue test report in the capacity of licensed electrical
supervisor for the electrical installations carried out
departmentally.
29) To supervise the contract work, inspect and report defects in
electrification, rewiring maintenance of lifts, cleaning of
electrical fittings etc.
30) To prepare estimates with sketches for minor R & M works.
Page 1789

1790
- 2 -
31) To maintain and control the attendance of staff, recommend
leave of staff working under him and allocate labour and
material in Job Sheets and submit the same regularly, every
week, issue material dispatch notes and credit notes.
32) To maintain the record of pit light fittings.
33) To maintain the water pumps in his jurisdiction including,
maintaining the register.
34) To prepare rate analysis for extra items and excess / saving
statements, check and control the expenditure to keep it
within sanctioned amount.
35) To record measurements of contract work, keep accounts of
issue of materials to the contractor, daily progress of the work,
prepare bills and deal with all matters and things pertaining
to the contractor and to notify commencement and completion
dates pertaining to contract works under the guidance of
superiors.
36) To maintain site record such as material at site accounts book,
daily progress and inspection report, daily labour report.
Page 1790

1791
37) To indent electrical materials as per job requirements and
credit surplus, serviceable and unserviceable materials to
Stores Department including arranging transport of materials.
38) To maintain accounts of materials obtained from Auxiliary
Stores and used on various jobs including maintaining daily
consumption register.
39) To cash purchase electrical materials required urgently which
are not available from Stores Department.
- 3-
40) To assess annual requirements of electrical materials for the
purpose of annual contract based on past consumption.
41) To inspect the electrical materials at parent stores and certify
them for acceptance of otherwise in accordance with the
specifications.
42) To maintain records of tools, equipments etc. handled by the
staff under him and to put up proposals for additional tools,
equipments required by the department.
43) To indicate and prepare proposal for obtaining approval of the
appropriate authority for disposal of obsolete and scrap water
pumps, fans, dead stock, furniture etc and arrange to
transport them to disposal yard subsequently.
44) To put up reports and drafts, in respect of the works entrusted
to him for control and supervision.
Page 1791

1792
45) To take up the matter with Commercial Dept., Reliance Energy
Ltd., MSEB in connection with new connections, shifting of
installations and fittings etc. with sketches.
46) To scrutinise and certify bills for consumption of electricity and
make arrangement for payment.
47) To scrutinise and certify bills, fees of Electrical Inspector of
Government.
48) To attend Court matters and to assist the Retainer Advocate in
cases whenever required.
49) To inspect the site and submit reports including estimate of
cost in cases of damages due to accidents.
- 4 -
50) To report the cases of theft and of special nature when
detected.
51) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during the working period and
to keep them posted about day to day working.
52) Any other work that may be assigned by the superior officers
from time to time.
Page 1792

WELDER Gr. P1/T5
1793
Sr.No.39
He shall be responsible to the Junior Engineer/Oversee. He
duties and responsibilities are as follow:-
1) To attend to various types of welding/brazing work by electric
Arc or gas as per direction of Superiors.
2) To attend various types of welding work for fabrication of
steel frames and m s water tanks etc.
3) To do profile cutting of metal plates, m.s.sections, etc. of
various size and shapes.
4) To help fitters/nawghanies in erecting tanks in position.
5) To be conversant with the knowledge of welding plants,
different types of electrodes as per nature of work, safety
precautions & first aid method, gas cylinders, regulator
valves, welding and cutting blow pipes etc.
Page 1793

1794
Sr.No.40
ELECTRICIAN (GRADE P1/T4-T5)
He shall be directly responsible to Electrical Foreman/
Assistant Electrical Foreman and his duties and responsibilities are
as follows:
16) To assist the Assistant Electrical Foreman/Foreman/
Overseer.
17) To carry out electrical wiring for lighting and power equipment
on battens and in conduits, cables, overhead yard light
networks including High Masts.
18) To look after upkeep and maintenance of electrical
installations of the Undertaking so as to avoid accidents and
breakdown and to ensure uninterrupted electric supply High
Masts & including, that of pumps & Lifts & UPS.
19) To replace fused bulbs, fused tube lights, defective fittings,
defective, faulty, dilapidated and damaged wiring, repairing
and replacing electrical appliances such as fans and other
fittings, repairing and replacing switches, motor starters etc.
20) To fix new/replace fused/scrap tube lights, bulbs, fans, pit
light fittings, water pumps etc. including day-to-day
maintenance and repairs.
21) To attend to all types of electrical Repairs & Maintenance
works including (a) Shock message, (b) Rewiring, (c) Pump
failure, (d) Supply failure of electrical installation. (e) UPS, (f)
24 volts system, (g) High Masts.
Page 1794

1795
22) To test, locate and repair faults in various types of wiring
circuits, including those in electric lifts, UPS, 240 volts system
and to test electrical installations.
- 2 -
23) Checking and replacing electrical equipments, cleaning of the
electrical fixtures and fittings and such other miscellaneous
works.
24) To be conversant with different electrical measuring
instruments viz. Voltmeter, Ammeter, Megar etc. and also
safety measure.
25) To operate water pumps at Depot, Quarters, Office Premises
etc. and carry out routine maintenance.
26) To read, interpret and draw simple diagrams pertaining to his
trade.
27) To have working knowledge of electrical cables and fuses,
their sizes, capacity and must be able to use soldering iron
with skill and be conversant with safety precautions to be
observed in the course of his work.
28) To supervise the work of Assistant Wireman, Nawghany etc.
29) To assist in supervising contract works.
30) To inspect electrical materials.
Page 1795

1796
Sr.No.41
FITTER (Grade - P1/T4-T5)
He shall be directly responsible to the Junior Engineer/Overseer and his
duties and responsibilities are as follow:-
15) To fabricate various types of frames, clamps & other
accessories comprising of plain sheets, m s plates, angles,
flats for fixing, erecting and removal of structures as per
drawing and instruction.
16) To fix, repair & maintain water supply & plumbing services
with various types of accessories by cutting, drilling fastening,
punching, threading etc.
17) To repair and maintain rolling shutters, collapsible gates, m s
doors and to fabricate m s fencing.
18) To erect scaffolding necessary for Fitters' Jobs.
19) Must know method of lead connection involving joints of lead
pipe of sink, wash basin, flushing tanks etc.
20) To install water pumps on base plate.
21) To repair maintain & operate water pumps.
22) To be conversant with knowledge of water pump operation
and water supply positions including repairs and
maintenance.
23) To lay water pipe lines, drainage lines, downtake pipe and to
attend other plumbing & sanitary items including cutting,
drilling, fastening, threading, punching etc.
Page 1796

1797
- 2 -
24) To install, maintain & repair flushing tanks,rolling shutters,
collapsible gates, m.s. doors, wash basins, W C pans and all
sanitary fittings, to remove chokes etc. and fabricate fencing.
25) To fabricate and fix various types of frames, clamps, and
other accessories in connection with R C C, plumbing sanitary,
electrical works.
26) To cut G I pipes, plain sheets, m s plates, angles, flats of
required dimensions and shapes, for fabricating, fixing
erecting or removal of structures.
27) To fabricate steel reinforcement including cutting, bending,
tying & fixing in position.
28) To be conversant with knowledge of drawing showing details
of plumbing arrangement of the buildings, method of lead
connection involving joints of drain pipes of sinks wash
basins, flushing tanks etc.
Page 1797

1798
Sr.No.42
CARPENTER (Grade P1/T4)
He shall be directly responsible to the Jr.Engineer/ Overseer
and his duties and responsibilities are as follows:
1) To fabricate/repair windows, doors, louvers, partitions,
staircase etc. and repair office furniture such as cupboards,
chairs, tables, palmets, switchboards, etc.
2) Erect shuttering and centering for R.C.C. slabs, beams,
columns and levelling wherever required.
3) To fix night latches, cupboard locks, drawer locks, mortice
locks and other fittings and fixtures, fixing laminated sheets.
4) To cut and fit glass as per job requirement.
5) To cut and fix weldmesh jallies on partitions etc.
6) To fabricate and fix in position shelves, wooden/glazed
partition work, facia boards, road indicators.
7) To fabricate and fix A C/bamboo matting weather sheds,
various types of frames.
8) To fix new or replace old A.C. or CGI sheets in roofing and
walling and sky lights.
9) To fabricate and fix trellis, fencing.
10) To erect scaffolding.
11) To provide tarfelt over chowkies, relief shelters, etc. for water
proofing purpose.
Page 1798

1799
12) To be conversant with the knowledge of drawings in
connection with his work.
Sr.No.43
MASON (Grade P1/T-4)
He shall be directly responsible to Junior Engineer/ Overseer
and his duties and responsibilities are as follows:
1) To construct walls, floors and ceilings of various types,
foundation for various types of machinery, dampproof course,
renew various types of plaster, pointing etc.
2) To carry out repairs to plaster, walls, ceilings, floors, pointing
work etc.
3) To fix and lay tiles in dado/skirting and on floors and stair
cases.
4) To construct/ repair drainage and waste water lines and
man- holes/inspection pits.
5) To reinstate excavated pavements.
6) To attend leakages from roof ceilings, bath-rooms, w.cs,
downtake pipes etc.
7) To fix and repair w.c. pans.
8) To fix in position doors, windows, m.s.grills, gates etc.
9) To erect Bus Queue Shelters, relief shelters and other road
side structure.
10) To be conversant with various types of proportions of
concreting and mortar mixes.
Page 1799

1800
Page 1800

1801
Sr.No.44
SENIOR PAINTER (Grade - P-1/T-4)
He shall be responsible to the Junior Engineer/Overseer and
his duties and responsibilities are as follows:-
11) To carry out all types of white/colour lime washing after
cleaning the surface.
12) To carry out all types of oil bound distempering, oil painting,
enamel paintings, applying plastic or acrylic emulsion paints,
waterproof cement paint, etc. Painting shall include
preparation of putty, paints, while/colour wash and the
surface for painting.
13) To erect scaffolding required for any heights.
14) To attend waterproofing work i.e. tarfelt waterproofing
treatment with mastic asphalts and other various types of
waterproofing materials.
15) To clean and prepare the surface and paint boards, posters,
etc.
16) To paint on ticket boxes, notice boards, etc. letters and
decorative letter writing works of various sizes with oil/water
paints and on any height on scaffolding.
17) To cut stencil of letter and reproduce letter writing work and
numbers on any size in Marathi, Hindi and English.
18) Must be able to form by freehand monograms or set of letters
interwoven in one design.
19) Must be able to enlarge simple drawings and sketches to the
dimensions specified and finish them in an artistic manner.
Page 1801

1802
20) To have knowledge of cleaning old painted surfaces by blow
lamps/scrapping/using paint removers.
Page 1802

1803
Sr.No.45
MISTRY (BUS ROUTES) (Grade P1/T4)
He shall be responsible to the Overseer/ Junior Engineer/
Dy.Engineer. His duties and responsibilities are as follows:
1) To allocate day to day duties to the staff posted on his vehicle
and supervise their work.
2) To contact the Traffic Control and the concerned Traffic
Divisional heads to receive the messages regarding Bus
Routes, Line Notices and the instructions from AE(S &
S)/DyE(SH)
3) To prepare the programme to carry out the work as per the
messages from the Traffic Control and concerned Traffic
Divisional Heads.
4) To guide and instruct the M.V. Driver to drive the vehicle as
per the programme.
5) To record the timings of arrival, departure, destinations, kilage
of the vehicles used on the trip book at every destination.
6) To carry out cleaning of Bus Queue Shelters, Painting of bus
special poles, defaced route letters in the area as directed.
7) To assist the Municipal Staff for carrying out the work of Tree
Trimming as directed.
Page 1803

1804
- 2 -
8) To carry out all the Bus Route work pertaining to new bus
routes, diversion or cancellation of bus routes such as to
provide new/shift existing bus stops, cancellation of the Bus
Queue Shelters, writing route letters and names on Bus stops
sign boards, bus queue shelters and stage boards.
9) To display the notice boards.
10) To carry out the work of Painter Jr./Fitter in their absence if
he is promoted from that cadre.
11) To submit Daily Reports regarding attendance of the staff and
the work done.
12) To bring immediately to the notice of superiors any
difficulties/problems/unusual incidents during working period
and keep them posted about day to day working.
15) To report the cases of thefts and of special nature when
detected.
16) To attend any other work that may be assigned by the
superiors from time to time.
Page 1804

1805
Sr.No.46
PAINTER (JUNIOR) Grade - P-1/T-3
He shall be responsible to the Junior Engineer/Overseer and
his duties and responsibilities are as follows:-
11) To carry out all types of white/colour lime washing after
cleaning the surface.
12) To carry out all types of oil bound distempering, oil painting,
enamel paintings, applying plastic or acrylic emulsion paints,
waterproof cement paint, etc. Painting shall include
preparation of putty, paints, while/colour wash and the
surface for painting.
13) To erect scaffolding required for any heights.
14) To attend waterproofing work i.e. tarfelt waterproofing
treatment with mastic asphalts and other various types of
waterproofing materials.
15) To clean and prepare the surface and paint boards, posters,
etc.
16) To paint on ticket boxes, notice boards, etc. letters and
decorative letter writing works of various sizes with oil/water
paints and on any height on scaffolding.
17) To cut stencil of letter and reproduce letter writing work and
numbers on any size in Marathi, Hindi and English.
18) Must be able to form by freehand monograms or set of letters
interwoven in one design.
Page 1805

1806
19) Must be able to enlarge simple drawings and sketches to the
dimensions specified and finish them in an artistic manner.
20) To have knowledge of cleaning old painted surfaces by blow
lamps / scrapping / using paint removers.
Sr.No.47
POLISHER (Grade - P1/T3)
He shall be responsible to the Junior Engineer and Overseer
and his duties & responsibilities are as follows:-
5) To carry out polishing of timber furniture/partitions, floors, etc.
and allied works.
6) To carry out varnishing of timber furniture/partitions, floors,
etc. and allied works.
7) To know methods of cleaning surface by sand
paper/scrapping, including preparing surface for polishing,
lacquer wood finish.
8) To have good knowledge of ingredients of polish and their
quantity required to make up french polish.
Page 1806

1807
Sr.No.48
ASSISTANT WIREMAN (GRADE P1/T3)
He shall be directly responsible to the Electrical
Foreman/Assistant Electrical Foreman/Overseer and his duties and
responsibilities are as follows:
8) To carry out electrical wiring in conduit and on batton in
Buildings and Depots.
9) To test, locate and repair faults in the circuit wirings.
10) To operate the water pumps at Depots and Quarters, Office
premises and carry out routine maintenance.
11) To fix new and replacing fused lamps, tubes, fans etc. and
able to use soldering iron.
12) To assist the Electrician/Wireman in various works and using
various electrical measuring instruments, detecting faults in
the electrical appliances and electric installations.
13) To read simple wiring diagrams, to have fair working
knowledge of cables, fuses, electric motors for water pumps
and such other installations.
14) To be conversant with safety precautions to be observed in
course of his work, method of resuscitation in case of electric
shocks etc. and rules and regulations pertaining to his trade.
Page 1807

1808
Sr.No.49
ASSISTANT CARPENTER Grade -P1/T3
He shall be responsible to the Junior Engineer /Overseer and
his duties and responsibilities are as follows:-
7) To assist the carpenter in carrying out various types of
carpentry jobs, including providing fencing, fixing/replacing
CGI/AC sheets roofing, roof gutters and ancillary roof work,
walling and all sorts of fencing.
8) To attend independently minor repairs to furnitures, weather
shades, T.W. Partitions, doors, windows, louvers, shelves,
false ceiling works, chowkies, facia boards, road indicators of
chowkies, relief shelters, cash centres, etc.
9) To attend monsoon protection works.
10) To fabricate, fix, repair A C /bamboo matting weather shades.
11) To erect scaffolding and to work thereupon to have working
knowledge of centering for slab, beams and columns.
12) To provide tarfelt waterproofing for all types of structures.
Page 1808

1809
Sr.No.50
ASSISTANT FITTER (Grade - P1/T3)
He shall be directly responsible to the Junior Engineer /
Overseer and his duties and responsibilities are as follows:
10) To carry out repairs to rolling shutters, flushing tanks and
other sanitary fittings by cutting, drilling etc.
11) To fit wash basin, geysers, water pumps, flushing tanks and
other plumbing work.
12) To carry out external and internal threading of G.I. pipes and
operate water pumps, minor repairs to pumps etc.
13) To carry out routine maintenance and minor repairs to tops,
flushing tanks and other minor pipe fittings including
removing chokes.
14) To fabricate various types of frames, clamps and other
accessories in consultation with fitter.
15) To assist the Fitter in various works.
16) To cut G.I. pipes, plain sheets, m.s. plates, angles, flats of
required dimensions and shapes for fabricating, fixing erecting
or removal of structures.
17) To erect scaffolding necessary for Fitter's job.
18) To fabricate steel reinforcement including cutting, bending,
typing and fixing in position.
Page 1809

1810
Sr.No.51
MUCCADAM (Grade - P1/T2)
He shall be directly responsible to the Junior Engineer /
Overseer and his duties and responsibilities shall be :
6) To supervise the work of nawghanies.
7) To control and supervise the work of transport of materials,
prepare dispatch notes and keep records.
8) To deal with all matters and things pertaining to procurement
of building materials and hardware from parent Stores as
directed by the Superiors.
9) Must be able to read and write Marathi and read English
letters and numericals.
10) Must know the handling i.e. loading and unloading of
materials, counting of materials as per requisitions/ credit
notes / gate passes.
Page 1810

1811
Sr.No.52
NAWGHANY (Grade - P1/T1)
He shall be directly responsible to the Junior Engineer/ overseer
/Tradesman and his duties and responsibilities are as follows :
3) To assist tradesmen and Asst. Tradesmen in transporting
tools, equipments and materials.
4) To carry out the activities, either independently or under the
supervision of muccadam or tradesmen connected with
a) Excavation
b) Breaking cement concrete, demolition,
c) Bricks masonry.
d) Stone masonry.
d-1) Preparing and spreading concrete, mortar, premix
asphalt concrete.
e) Transporting materials inclusive of loading and
unloading.
f) Cleaning the drains.
g) Removing the debris.
h) Shifting of office furniture.
i) Dewatering of the pits.
j) Erecting scaffoldings.
k) Cleaning of roof gutters etc.
l) Operating water pumps.
m) Watering trees.
n) Sweeping the floor and dusting the furniture.
o) Rubble soling, metaling.
q) Rolling and ramming the surfaces of concrete, asphalt
etc.
Page 1811

1812
Page 1812

1813
Sr.No.53
CLERK TYPIST, Gr. P3/GV
(Applicable to AGM(C)'s Drawing Office, Building Department
and Substation Construction Dept.)
He shall be responsible to the Office Assistant / Office Supdt.
/ Asst.Engineer / Superintendent / Executive Engineer and other
senior officers as the case may be and his duties and
responsibilities are as follows:
11) To type outgoing letters, DO letters, internal notes, estimates,
statements, structural calculations etc.
12) To type agreements, minutes of meetings and draft Committee
notes.
13) To take type copies of notes, letters, statements and other
documents when required.
14) To cut stencils for tenders, minutes, circulars, etc including
corrections when necessary.
15) To type Inventory sheets of lands, buildings and additions and
alterations to Buildings.
16) To assist the superiors and to attend any other work including
typing work as instructed.
17) To maintain register of serial numbers and diary of daily output if
instructed.
18) To carry out clerical duties when required.
19) To bring immediately to the notice of superiors any difficulties
problems unusual incidents and to keep them posted about day to
day working.
20) To report cases of thefts and incidents of extraordinary nature when
detected.
Page 1813

1814
Sr.No.54
CLERK-CUM-TYPIST - ESTATE – Gr.A/GV
He will carry out the following duties:-
a) Preparing the Nil recovery Advices and Recovery Advices of
the separated/superannuated employees. He will also
prepare the termination letters, show-cause notices, make
necessary entries in the Registers and submit timely reports in
such types of cases.
b) Preparing the letters of `Hearings' and forwarding them in time to
the concerned employees, booking the Eviction Cases (Dates) in
consultation
Supdt.(Estate).
with Asst.Office Supdt.(Estate) and Office
c) Preparing the draft Eviction Orders as given by and its covering
note, getting it type, compared for any typographical errors and
submitting it to Asst.Office Supdt(Estate)/Office Supdt.(Estate) for
their signatures. Subsequently, he is also required to ensure that
it is dispatched to the concerned employee in time.
d) Preparing the final bills and supplementary bills of the separated/
superannuated employees and follow-up of same.
e) Processing the initial deposit and security deposit bills received
from Audit/OAOB Department, making necessary entries in the
Register and Subsequent follow-up.
f) Preparing O.B.Memos and maintaining record in the respective
Register and filing the same carefully in the respective files.
g) Preparing recovery advices, condolence letters, optional
letters, permission letters, P F letters for nominees etc. and
timely submission of the same.
Page 1814

1815
- 2 -
h) Dealing with the assisting Asst.Office Supdt(Estate)/ Office
Supdt(Estate) in Breach of Occupancy Rules Cases, Show Cause
Notices, Hearing Notices, comparing the various orders passed by
the Senior Welfare Officers for any typographical errors and other
such allied works of the Allotment Section.
i) Handing the H.R.A. Cases and all correspondences in this
respect.
j) Making necessary entries in the `Master Staff Quarters Registers'
in respect of the promoted employees or change of designation,
department, etc and ensuring that the `Master Staff Quarters
Register' is kept updated.
He will be personally responsible for the files, box files and Registers mentioned
against his name in the Annexure and ensure that they are maintained in correct and
updated manner. He will also be required to assist Asst.Office Supdt.(Estate) on the
dates of Allotments and carry out any duties assigned to him in the exigencies of the
work from time to time.
Page 1815

1816
Sr.No.55
ESTATE INSPECTORS- Gr.A/GV
They will work under direct supervision of Asst. Estate Officer
II and authorized to check / inspect different staff quarters to detect
unauthorized occupants, subletting, etc. He will also prepare
checking reports of 23 colonies and required to deliver urgent letters
to the allottees and shopkeepers. He will assist the Asst. Office
Supdt (Estate) II in taking forcible possession of Staff Quarters and
Shops. They will have to maintain record of each and every
tenement.
Page 1816

1817
Sr.No.56
STENOGRAPHERS (Gr.P3/GV)
(Applicable AGM(C)'s Drawing Office, Building Dept.,
and Substation Construction Department)
He shall be responsible to the Office Asst/ Office Supdt/ Asst.
Engineer/ Superintendent/ Executive Engineer and other senior
officers as the case may be and his duties and responsibilities are
as follows:
11) To take down dictations as directed.
12) To transcribe the dictations either as drafts or fair notes.
13) To type letters, DO letters, draft letters to Committee, internal
notes, notes of confidential nature, statements, structural
calculations, etc.
14) To cut stencils of minutes, circulars and documents, tenders,
including correction of stencils when necessary.
15) To take typed copies of documents, confidential notes, letters,
minutes, etc.
16) To carry out other typing work as instructed.
17) To maintain register of serial numbers and diary of daily
output as instructed.
18) To report cases of thefts and incidents of extra-ordinary
nature when detected.
19) To bring immediately to the notice of superiors any difficulties
/ problems/ unusual incidents and keep them posted about
day to day working.
Page 1817

1818
20) To assist superiors and carry out other duties that may be
assigned by the superiors from time to time.
Sr.No.57
SHOP RECORDER - A/G-V
(Drawing Office and Building Department)
30) To take attendance of the Employees and to take entries in
their S.R. Files.
31) To collect water bills from various wards of MCGM and take
all possible efforts for making payments within the stipulated
period.
32) To Collect Electricity bills from the Reliance Energy Ltd.,
M.S.E.B & prepare bill vouchers for payments and keep
records of payments.
33) To prepare Lorry Programme for Transportation of material
within Building Departments and to prepare M.D. Note, for
materials which is dispatch from Zonal Office.
34) To collect material required for Building Department from
Material Management Gen. Store and Kussara after preparing
Material requisition and take record on Bin Card.
35) To keep record of water meter, Contractor's sample material
and tools issued to the employee. To credit tools which are
beyond repairs and scrap material to scrap yard after
preparing Credit Note. To prepare Job Sheets of Daily works,
Grain Requisition etc.
36) To prepare meal allowance statements and extra working
hours. Statement (O.T.).
Page 1818

1819
37) To keep record of Leave Forms, LTA/Encashment Forms of
Scheduled/Non-Scheduled employees. To make entry of
annual increment in the S.R.File of employees and forward
send increment sheet to respective Time Keeping Department.
- 2 -
38) Filing works of various papers, distribution of stationery
material to administrative staff. To prepare and issue Service
Certificate and Income Certificate to the employees.
39) To collect uniform clothes and distribute the same to the
employees and maintain record of concerned employees. To
take action for payment of stitching and washing allowance.
40) To prepare sanction forms for purchase of Departmental
material.
41) To arrange for cash purchase of tools and materials for
Departmental use and keep record of them.
42) To maintain a register showing the inward and outward
movement of papers.
43) To take entries of complaints of Officers & Staff Quarters and
forward them for proper action.
44) Follow up with the water suppliers for supplying water by
tankers to the Bus Depots of the Zones and noting of the
same.
45) Translation into Marathi.
46) To keep records of various civil works, contract work orders, to
prepare list of Black listing contractor, to keep record of civil
works which are carried out by obtaining quotations.
Page 1819

1820
47) To prepare refund advice of Earnest Money Deposit, Security
Deposit, Retention Money Deposit and Permanent Earnest
Money Deposit.
48) To submit report to Senior Officers in respect of Extra item,
sanction letters received from various Departments. Bi-
monthly Progress Report of contract works. Tri-monthly report
of payments made to Contractors, Closing of accounts.
- 3 -
49) To take entries on respective Bin Cards of material which is
ordered by different sections of Building Department and
materials supplied to these section.
50) To forward statement of shift duty and weekly offs of non-
scheduled staff who performs Pump Duty for water supply to
the Depots under the jurisdiction.
51) Prepare Work Orders for repairs and maintenance of Civil &
Electrical jobs.
52) Filing of Departmental papers in concern files.
53) To help Technical staff/Engineers to obtain various
permissions from MCGM's Divisional Office.
54) To maintain Tax Register and record payment of tax made
from time to time.
55) To record the day to day use of Undertaking's vehicles for
official use with reason.
Page 1820

1821
56) To send civil works progress report to the AGM(C)'s Drawing
Office and to prepare O.B. Memo for recovery of damages of
Staff Quarters.
57) To maintain register and record allotment/ vacated of
Officers/ Staff Quarters in the register.
58) To attend to any other work that may be assigned by the
Superior Officers from time to time.
Sr.No.56
SHOP RECORDER - Gr. A/GV
(Estate)
Sr. No. 58
They will be working under Office Supdt.(Estate)/Asst.Office
Supdt(Estate) and will deal with the matters pertaining to the
Allotment Section and maintain supervision and control over the
cycle of allotment and waiting list of staff quarters. He will be
personally and specifically responsible to handle and to initiate all
the proposals, obtain necessary approval, sanction of Management,
take necessary action for implementation, follow-up and report in the
matter pertaining to:-
1) Allotment - i.e. assisting AOS Est(1) to chalk out the allotment
programme, implementation of the allotment programmes,
monitoring the allotment procedures, ensuring timely
preparation of agreements/advices, display of allotment list
(i.e. Vacant tenement list and employees called for a allotment
list), etc.
Page 1821

1822
2) Vacation of tenements - i.e., ensuring the tenements are
vacated in time, maintaining the record of each vacated
tenements in the respective registers, receipts of `O.K.'
Certificates from the Building Department, follow-up with the
Zonal Welfare personnel in this respect, assisting OS Est/AOS
Est in the matter of `Eviction Cases or forcible possession of
any tenements, etc.
3) Electricity Bill Cases - i.e. ensuring each vacation advice
received from the zones are accompanied by upto date paid
electricity bills, follow-up of the disputed or problematic or
defaulters cases/claims and submitting timely report to OS
Est/AOS Est in this respect for further needful action.
- 2 -
4) Assisting AO Est in following up the cases of Administrative
Orders Nos,. 124, 146 and 160 and all out of turn allotment
cases/special cases or cases of allotments on medical
grounds, transfer of tenements, etc.
5) Ensuring upto date enteries in the various Registers of the
Allotment Section, preparations of various monthly
statements/charts and allotment positions and maintaining
the Miscellaneous Bills of Staff Quarters Registers and
carrying out all allied work in this respect.
6) Reporting of Joint inspection and Bi-monthly meetings that are
held in the staff quarters, fixing up the tentative programmes
of the above meetings, maintenance of the files and Registers
of these meetings in an updated manner.
Page 1822

1823
7) Cleaning Contracts - i.e. follow up of the work pertaining to the
Cleaning Contracts, such as execution of Agreement,
preparation of bills and making enteries in Registers etc.
8) To control and assign the duties of Clerk / Shop-Recorders in
his section, supervising their attendance and scrutinising their
leave applications, assisting OS Est/AOS Est in routine
enquiries, ensuring timely filing of all the relevant documents,
correspondence in correct files in such a manner that it is a
manner that is easily and readily available.
They will be personally responsible for all the files, box-files
and Registers mentioned against his name in the Annexure and
ensure that they are maintained in correct and updated manner. He
will also be required to assist AOS Est on the date of allotment and
carry out any duties assigned to him in the exigencies of the work
from time to time.
- 3 -
9) To receive the vacation advices from the zones, make
necessary enteries in the Register and to ensure that it is filed
in the individual tenements files.
10) To regularly follow-up and ensure that the `O.K.' certificates in
respect of the vacant tenements are received within the stipulated
time and if it is not received to bring the matter to the notice of OA
Estate/AOS Estate.
11) To prepare the allotment programme in consultation with OS
Estate/AOS Estate and to obtain the approval of C.W.O.
12) To prepare the list of employees to be called for allotment from
the waiting list as per the laid down procedures.
Page 1823

1824
To prepare the list of available tenements for the purpose of
allotment and submit the same to OS Estate and AOS Estate
well in advance and to also arrange to display in the notice
board.
13) To prepare the call letters for allotment, ensure its despatch
and carefully file the acknowledgements.
14) To prepare the agreements of the alloted tenements and to
help Clerk on the allotment dates.
15) To prepare the annual transfer waiting list, colonywise, i.e.
transfer in the same colony or colony to colony transfer and its
implementation.
16) To process the papers of transfer on medical grounds and
keep constant follow-up of such cases.
17) Maintain all the requisite Registers in an updated manner and
file all the notes, correspondences, etc. in respect of the work
mentioned above in correct files.
- 4 -
18) To file `O.K.' tenements checking forms received from the Zonal
Offices in the respective tenements files.
They will be personally responsible for all the files, box files and Registers mentioned
against his name in the Annexure and ensure that they are maintained in correct and
updated manner. He will also be required to assist OA(II)/WO(G) on the dates of
allotment and carry out any duties assigned to him in the exigencies of the work from
time to time.
They will carry out the following duties:-
Page 1824

1825
19) To issue notes for the payment of Security Deposit i.e.
Rs.1000/- of the Staff Quarters as well as Agreement forms at
the time of regular allotments and also during the allotments
on our of turn basis, reserved quotas for emergency duties,
medical grounds and other special cases of Administrative
Order Nos. 124, 146, 160 and 233 (i.e. Expiry cases,
Invalidation cases, etc.).
20) Preparation of Agreement in respect of the above referred
allotments.
21) Preparation of Agreement in respect of allotments by way of
transfer on medical grounds and annual transfer.
22) Preparation of allotment advices, entry in allotment Register,
getting the allotment advices typed, comparing the same for
any typographical errors and releasing of the same after
obtaining the signatures of Office Supdt.(Estate)/Asst. Office
Supdt.(Estate) for the purpose of deduction of HRA and rent of
the allottee employees.
- 5 -
23) Preparing the family particular forms in respect of the new
allottee and arranging to forward one copy of the same to the
respective Zonal Welfare Office for their records and ready
references.
24) Entering the allotment particulars in the Staff Quarters
Register and preparation of files in cases of new allotments
Page 1825

1826
and arrange to file the compilations in the respective
tenements files.
25) Transfer of records from one file to another file in case of
allotment by way of annual transfer and on medical grounds.
26) Preparation of transfer advices, entry in Advice Register, get it
typed, compared and release the same after obtaining the
signature of the Office Superintendent (Estate). To make
necessary enteries in the Transfer Advice Register and
arrange to transfer the records in staff quarters files.
27) Preparation of vacation advices, get it typed, compared and
released, enter the same in Vacation Advice Register and the
staff quarters Register. Preparation of compilation of vacated
tenements and arranges in folders monthwise.
Correspondence with the zonal Welfare
personnel/OAOB/concerned employees in respect of the
matters pertaining to deduction of rent, refund of initial
deposit and security deposit.
28) Preparation of refund of Initial Deposit of the employees who:
i) apply for staff quarters but subsequently are not
interested,(ii) applied for staff quarters and subsequently held
not eligible. He will also make the necessary enteries in the
Advice Register, get the advices typed, compared and release
it. The Bill particulars will be duly entered in the Refund
Register.
- 6 -
29) Preparation of forfeiture of Inital Deposit, Advice of employees
who are called for allotment of staff quarters and remain
absent, employees who selects tenements in staff quarters but
Page 1826

1827
does not turn up for signing the Agreement, etc. He will
prepare the advices in respect of the above work, get it typed,
compared and releases it after obtaining the signature of
Asst.Supdt.(Estate) /Office Supdt.(Estate).
They will be personally responsible for all the files, box files
and Registers mentioned against his name in the Annexure and
ensure that they are maintained in correct and undated manner.
They will also be required to assist Asst. Office Supdt.(Estate)/Office
Supdt.(Estate) on the exigencies of the work from time to time.
Page 1827

1828
Sr.No.59
PRINTER Gr. P3/GIV
(Applicable to Drawing Office & Substation Construction Department)
6) To take out prints from original drawing on Ammonia Printing
Machine.
7) To keep these prints in Ammonia box for exposing purpose
and to take out the same after satisfactory development of it is
over.
8) To cut these prints along border line with the help of cutter.
9) To maintain day-to-day record of prints taken out.
10) To replace Ammonia liquid placed in the tray of Developing
Box and when required.
Page 1828

1829
Sr.No.60
RECORD KEEPER Gr.P3/GVI
He shall be responsible to the Senior Draughtsman / Chief Draughtsman
/ Deputy Engineer / Assistant Engineer and other senior officers as the case
may be and his duties are as follows :-
8) To maintain up-to-date record of all drawings and sketches
prepared in the Civil Engineer Drawing Office, including
maintaining of registers of files.
9) To ensure that drawings are properly preserved and
maintained, including carryout pesting or sticking of torn
drawings.
10) To store all drawings subject wise in storage drawers as per
serial number and in proper order.
11) To remove the appropriate drawing from the storage drawers
and hand them over to the concerned officers or staff as
directed and later replacing them in their proper places.
12) To attend to any other work of similar nature that may be
assigned by superiors and not expressly mentioned above.
13) To bring immediately to the notice of superiors, any difficulty /
problem unusual incidents if observed.
14) To report the cases of thefts and incidents of extraordinary
.
nature when detected
Page 1829

JAMADAR, Gr, P3/GII
1830
Sr.No.61
He shall be responsible to the Supervisor or Senior Draughtsman/Office
Superintendent Chief Draughtsman / Deputy Engineer / Assistant Engineer
and other senior officers as the case may be and his duties are as follows:-
16) To ensure cleanliness by keeping clean the tables, chairs
cupboards, furniture, office equipment, etc. in the department
as instructed.
17) To ensure cleanliness by keeping clean the tables and
furniture in cabins of senior officers.
18) To carry papers, drawings and files for delivery to various
officers/staff in the department as instructed.
19) To carry papers, drawings, files registers. etc to various
departments located inside or outside the premises including
other depots, administrative officer, consultants, etc.
20) To collect the files from filling racks, cupboards as instructed
and replace them carefully in their proper place after they are
dealt with.
21) To obtain xerox copies from the Secretarial Department or
outside as directed.
22) To oversee the work of office cleaning including re-allocating
duties in case of absentism, etc.
23) To take out copies of stencils on the Cyclostyling machine
when directed.
Page 1830

1831
- 2 -
24) To take out prints of drawings on the ammonia printing
machine when directed.
25) To collect, transport and store property items of stationery etc.
from the Stores Department.
26) To attend to the call bells of officers and staff.
27) To regulate entry of visitors to cabins of senior officers.
28) To attend to any other work of similar nature that may be
assigned by superiors and not expressly mentioned above.
29) To bring immediately to the notice of superiors any difficulty /
problems / unusual incidents if observed.
30) To report cases of thefts and incidents of extraordinary nature
when detected.
Page 1831

1832
Sr.No.62
SEPOY (Grade- P3/GI)
He shall be responsible to the Supervisor or Senior
Draughtsman / Office, Superintendent or Chief Draughtsman /
Deputy Engineer / Assistant Engineer and other senior officers as
the case may be and his duties are as follows:-
1) To ensure cleanliness of the premises by keeping clean the
tables, chairs, cupboards, furnitures, office equipments, etc. in
the department as instructed.
15) To carry papers, drawings and files for delivery to various
officers/staff in the department as instructed.
16) To carry papers, drawings, files, registers, etc to various
departments, located inside or outside the premises including
other depots, administrative officers, etc.
17) To collect the files from filing racks/cupboard as instructed
and replace that carefully in their proper place after they are
dealt with.
18) To hand deliver letters addressed to statutory authorities,
employees, consultants, contractors and others when directed.
19) To obtain xerox copies from the Secretarial Dept. or outside as
directed.
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1833
- 2 -
20) To take out copies of stencils on the cyclostyling machine
when directed.
21) To take out prints of drawings on the ammonia printing
machine when directed.
22) To collect, transport and store properly items of stationery, etc.
from the Stores Department.
23) To attend to the call bells of officers and staff.
24) To assist in shifting of records, files or furniture when
directed.
25) To attend to any other work of similar nature that may be
assigned by superiors and not expressly mentioned above.
26) To bring immediately to the notice of superiors any difficulty /
problems / unusual incidents if observed.
27) To report cases of thefts and incidents of extra ordinary
nature when detected.
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1834
Sr.No.63
LIFTMAN (Grade – P3 / GI )
His duties and responsibilities are as follows:-
9) To operate lift.
10) To dusts and cleans lift daily and cleans brass parts with
Brasso periodically.
11) In case of break down of lift, works as a peon in the
Department.
12) He is responsible to clerk.
13) To follows simple work procedure.
14) He is responsible for operating lifts properly.
15) Comes in contract with employees and customers / visitors of
the Undertaking.
16) Works in the lift in standing position.
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1835
Sr.No.64
SENIOR DRAUGHTSMAN (Grade - P4/GIV)
He shall be directly responsible to Chief Draughtsman /
Deputy Engineer / Assistant Engineer and other superior officers as
the case may be. His duties and responsibilities are as follows :
1) To prepare as per specifications / directions and in conformity with
Rules and Bye-Laws framed by Municipal Authorities, Statutory
requirement under Factory Act, Smoke Nuisance and Explosive Act,
detailed drawings for various kinds of structures and additions and
alterations and remodelling of existing structures after visiting sites
whenever necessary for obtaining full details and measurements in
consultation with User Department.
2) To prepare detailed layout of water supply and drainage systems
for depot / workshop buildings, staff quarters etc. as per prescribed
Bye-Laws.
12) To prepare detailed working drawings of RCC and steel
structures.
13) To prepare perspectives ( Isometric views) of buildings and
structures when required, visit sites of proposed buildings etc.
to take measurement and to submit report regarding general
conditions of site, obstacles etc..
- 2 -
14) To verify whether drawings and layouts prepared by him are
in accordance with Bye-Laws framed by Municipal and other
Statutory authorities.
15) To obtain signatures on drawings from all concerned officers.
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1836
16) To prepare graphs and charts for Administration Reports.
17) To report cases of theft and of special nature when detected.
18) The Senior Draughtsman is required to assist and give guide
line to Junior Draughtsman while preparing drawings.
19) To bring immediately to the notice of superiors any difficulties
/ problems / unusual incidents during the working period.
20) To attend other specific works as assigned by superior officers
from time to time.
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1837
Sr.No.65
JUNIOR DRAUGHTSMAN Gr.P4/GIII
He shall be directly responsible to Chief Draughtsman /
Deputy Engineer / Assistant Engineer and other superior officers as
the case may be. His duties and responsibilities are as follows :
1 To prepare as per specifications / directions and in conformity with
Rules and Bye-Laws framed by Municipal Authorities, detailed
drawings for various kinds of structures and additions and alterations
and remodelling of existing structures after visiting sites whenever
necessary for obtaining full details and measurements in consultation
with User Department.
2 To prepare detailed layout of water supply and drainage systems
for depot / workshop buildings, staff quarters etc. as per prescribed
Bye-Laws.
4 To prepare detailed working drawings of RCC and steel
structures.
4 To verify whether drawing and layouts prepared by him are in
accordance with Bye-Laws framed by Municipal and other Statutory
authorities.
9 To obtain signatures on drawings from all concerned offices.
10 To prepare graphs and charts for Administration Reports.
11 To report cases of theft and of special nature when detected.
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1838
12 To attend other specific works as assigned by superior officers
from time to time.
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1839
Sr.No.66
TRACER (Grade - P4 / GI )
He shall be responsible to the Draughtsman / Chief Draughtsman /
Deputy Engineer / Assistant Engineer and other superior officers as the case
may be. His duties and responsibilities are as follows:-
1) To trace completion plans of buildings and lands.
2) To do colouring of the prints in accordance with the original
drawings and folding of prints as per approved norms.
3) To prepare drawings for substations and small structures.
4) To prepare tracings, graphs and charts out of furnished data
and as per instructions.
5) To assist Draughtsman in taking measurements on site.
6) To report cases of thefts and of special nature when detected.
7) To bring immediately to the notice of superiors any difficulties
/ problems. / unusual incidents during the working period.
8) To attend other specific works assigned by superiors officers
from time to time.
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1840
Sr.No.67
MOTOR VEHICLE DRIVER Gr.P2/GIII
(Applicable to Estate Section, Building Department
& Substation Department)
5) To Drive Jeep
6) To Drive Material Lorries.
7) To Drive Tower Wagon.
8) To Drive Tree-Trimming Van.
Page 1840