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| Circular number | No. 2010/AC-II/1/3 |
|---|---|
| Date | 2015-01-02 |
| Type | Commercial Circular |
| Topic | reservation |
| Currency | Historical — likely superseded |
case, the periods for which the records of the railway shall be preserved, should be prescribed by
APPENDIX IX
(See Paragraph 121)
PERIOD FOR WHICH RECORDS IN ACCOUNTS OFFICES ARE TO BE
RETAINED
No record of the railway should be destroyed until after the expiration of the period
prescribed for its preservation and full details should be maintained permanently of all records
destroyed from time to time, Subject to any orders issued by the Railway Board, in a particular
case, the periods for which the records of the railway shall be preserved, should be prescribed by
the General Manager, except that the periods for the preservation of records of initial accounts in
the executive offices and for other records {including correspondence) in such offices as may be
connected with the accounts rendered to the Accounts Department, should be prescribed after
consultation with the Financial Adviser and Chief Accounts Officer.
The following records should, however, on no account be destroyed without prior
approval of the Head of the Department concerned: —
(i)
Records connected with expenditure which is within the statute of limitation.
(ii)
Records connected with expenditure on works not completed, although beyond
the period of limitation.
(iii) Records of experiments and observations,
(iv)
Records connected with claims to service and matters of persons in
service.
(v)
Records required in connection with investigation of cases by Vigilance, Enquiry
Committees etc.
Records related to statutory Acts viz Service Tax, Excise, CENVAT etc. shall be
preserved for minimum preservation period prescribed under the statutory provisions
and shall on no account be destroyed without prior approval of the Head of the
Department
concerned.(Authority:
Board’s
Letter
No.
2010/AC-II/1/3
dated02.01.2015) – Acs no.40.
The list below is not exhaustive. In the case of records not mentioned in the list, the
Financial Adviser and Chief Accounts Officer may after consultation with the General Manager
prescribed the periods for the preservation of such records. Notwithstanding the minimum
period prescribed herein, all returns (and all connected documents) on which internal check has
not been completed or on which objections have been raised either in Audit or by Accounts as
also those which are required to verify the claims preferred within statutory time limit, should
be retained until the arrears in internal check are cleared or until the objections are regularized
and claims settled.
S. No.
Form No.
Particulars
Number of complete
account years to be
preserved
1
2
3
4
1.
Com../T-14 (Revised)
Ticket Indent for Passengers
1 Year
S. No.
Form No.
Particulars
Number of complete
account years to be
preserved
1
2
3
4
2.
Com../L-48
Luggage Ticket Local
1 Year
3.
Com../L-49
Luggage Ticket Through Traffic
1 Year
4.
Com../T-9
Clock Room Ticket
1 Year
5.
Com./P-38 & P-39
Way-bills for Booking of Animals, Birds etc.
Local/Through Traffic.
1 Year
6.
Com./T-8 (Revised)
Ticket Collector's Report
6 Months
7.
Com./P-35 & P-37
To Pay Parcel Way Bills Local/Through
Traffic.
1 Year
8.
---
Return of Coaching Vehicles inter-changed
between India and Pakistan.
3 Years
9.
Com./C-33 (Revised)
Coaching Transit Memo for Balance Sheet
etc.Monthly-Local
6 Months
10.
Com./C-34 (Revised)
Coaching Transit Memo for Passengers etc.
Monthly-Local.
6 Months
11.
Com./C-35 (Revised)
Coaching Transit Memo for Parcels & Motor
Traffic-Through.
6 Months
12.
Com./C-36 (Revised)
Coaching Transit Memo for Passengers etc.
Through.
6 Months
13.
Com./C-37 (Revised)
Coaching Transit Memo Periodical-Local
6 Months
14.
1338-CM
Coaching Station Balance Sheet
2 Years
15.
Com./P-15 & P-16
(Revised)
Passenger Classification Local/Through
3 Years
16.
Com./P-21 (Revised)
Pass
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