CONTENTS - Central Public Works Department

258 SECTION 45
45.4 Powers to write off
(1) The powers of various authorities with regard to the sale, disposal and write off of stores are as
delegated in Appendix-I.
(2) The authority issuing orders under Appendix-I should, after the disposal of stores of which value
accounts are kept, determine and intimate to the Audit/Accounts Officer concerned the net amount
to be written off to the final head (MH 2059 PW Minor Works-Losses on Stock).
45.5 Expeditious disposal of obsolete/surplus/unserviceable stores/T&P items
(1) In order to ensure that the obsolete/surplus/unserviceable stores/T&P items fetch good returns, it
is essential that:
(i) Such stores/T&P items are got survey reported by the competent authority at the earliest as
soon as they reach that condition,
(ii) Proper protection is given to them till their removal by the purchaser, and
(iii) The time lag between the declaration and actual disposal of stores/T&P items is minimized.
(2) It is, therefore, incumbent on the Junior Engineer/Assistant Engineer holding such obsolete/surplus/
unserviceable stores/T&P items to initiate the process of preparing the survey reports of such
items and forwarding the same to the Executive Engineer for obtaining the approval of the competent
authority. Valuable storage space should not be wasted on unnecessarily holding such useless
items.