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Postal Manual Vol. VIII - India Post

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CHAPTER 8<br />

STOCK DEPOTS<br />

PRELIMINARY RULES<br />

357. Object of a stock depot.- A stock depot is established at the headquarters of each<br />

circle for the custody and supply of articles required for the use of post offices or R.M.S. offices<br />

and sections, as the case may be. The official in charge of a stock depot is designated Manager in<br />

postal circles, and is under the immediate orders and supervision of the Head of the Circle.<br />

358. Books kept in a stock depot. – The following books and accounts should be kept<br />

in a stock depot :-<br />

(a) Receipt day-book (S.K.- 51(a) -}<br />

(b) Stock register (sk – 51) }<br />

(c) Index of invoices despatched (SK-53) }In all stock depot<br />

(d) Book of orders for the purchase of articles }<br />

locally (SK-54) }<br />

(e) Statements of expenditure }<br />

(f) Accounts of charges on goods despatched and }<br />

received by railway and steamer (SK-52) }In postal stock<br />

(g) Book of receipts for emergent advances (SK-55) }depots only.<br />

359. Receipt day-book.- (1) All articles of stock received in the stock depot day by day,<br />

whether received from the Superintendent, <strong><strong>Post</strong>al</strong> Stores, Forms and Seals, Aligarh or from post<br />

offices or record offices, or obtained by local purchase of from any other source should, in the first<br />

instance, be entered in the receipt day-book (SK-51(a). No seperation should be made in this book<br />

of articles of different classes or descriptions, but all the articles received each day should be<br />

shown, in the order of their receipt, in a single list against the entry of the date of receipt, in a<br />

single list against the entry of the date of receipt, and the manner in which each article is disposed<br />

of, whether by transfer to the stock register (SK-51) or otherwise, should also be entered. The<br />

receipt day-book will thus serve as a record showing at a glance all the articles received in the<br />

stock depot, the sources from which they were received, and how they have been disposed of.<br />

(2) All articles of stock received from the Superintendent <strong><strong>Post</strong>al</strong> Stores, Forms and<br />

Seals, Aligarh or from any other source or purchased locally and articles returned by post offices,<br />

mail offices or record offices which are still serviceable should, after entry in the receipt day-book,<br />

be brought on to the stock register, a remark to the effect that this has been done being made in the<br />

column of the receipt day-book headed “Manner of disposal”.<br />

EXCEPTION – Petty articles, e.g. jute twine fish line, sealing-was candles, matches, chimneys, guzzy cloth etc.<br />

obtained by local purchase, if issued immediately need not be brought on to the stock register. In such cases, the No. of<br />

the invoice issued may be noted against the articles in the column headed, “Manner of disposal” in the receipt daybook.<br />

360. Stock register.- Separate pages in this Register (SK-51) should be assigned to each<br />

description of article, the names being arranged alphabetically for facility of reference. The entries<br />

comprise particulars of articles received and issued, and should constitute a complete record of<br />

every receipt and issue. This register is also intended to exhibit balance of each description of<br />

article in stock, the balance being stuck after each entry. A used-up stock register should be<br />

preserved for three years after the close of the year to which it relates.

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