Principal Accounts Office
Government of NCT of Delhi

Notes:

(1) The sub-heads will be (i) Head Works (ii) Hydro-Electric Installation, (iii) Transmission.

(2) The sub heads will be (i) "Power House and Ancillary Works", (ii) "Transmission and Distribution'.'

(3) The sub-heads will be (i) Power Plant and Ancillary Works, (ii) Transmission and Distribution.

(4) This sub-major head is intended to record common "Transmission and Distribution Schemes", if any, which cater to either Hydro, Thermal or Diesel schemes, and cannot be identified with the particular type of generation system.

(5) Recoveries of overpayments of Assistance to Electricity Boards shall be adjusted under distinct sub-head "Deduct-Recoveries of overpayments of Assistance" below this major head.

Note:

(1) This minor head will include 'Payments to Coal Board against collection of cess on coal and coke' as a distinct sub-head. This will also include expenditure of the Coal Controller and his establishment, subsidies for transport of coal, expenditure on schemes for guarantee of advances to collieries etc.

 

(f) Industry and Minerals

 

 

 

Notes:

(1) The working Expenses of departmental commercial undertakings relating to 'Village and Small Industries' may be recorded under suitable sub-heads as indicated below:-

Management
Operation and maintenance
Renewals and replacements
Buildings
Machinery and equipment
Other expenditure (to record interest on capital and contribution to funds etc.)

Co-operation for specific industry will be booked under a separate sub-head (e.g.) Handloom Co-operatives, Sericulture Co-operatives etc

(2) This 'minor heads' will be down graded to the level of sub-heads when expenditure on them is solely for a specific industry (e.g.) Handloom, Handicrafts, Coir etc.

(3) This minor head will record expenditure on the management and maintenance of Industrial Estates. There will be a distinct sub-head for each Industrial Estate. Expenditure on Government Units in the Industrial Estates, will however, be recorded under the relevant programme minor heads under this major head.

Notes:

(1) Each departmental commercial undertaking will appear as a minor head under the sub-major heads appropriate to the nature of industry developed by the undertaking.

The minor head for each departmental commercial undertaking may have the following standard sub heads with suitable detailed heads thereunder:-

(2) The minor heads under these sub-major heads will include expenditure on regulation and development of the categories of industries represented by them.

(3) The minor heads under this sub-major head have the following sub-heads:-

Direction and Administration
Research and Development
Subsidies
Assistance to cooperatives
Other expenditure

(4) Will include Vanaspati, Food Beverages, Jute, Salt, Photo films, Soap, Plastics as sub-heads.

Notes:

(1) This will include expenditure on the administration of Section 16 of the Mines and Minerals Regulation Act.

(2) This minor head will record miscellaneous expenditure which is not allocable to the other prescribed minor heads, such as payment to Railways on account of freight concessions etc.

Notes:

(1) These minor heads will have the following sub-heads with suitable detailed heads thereunder: -

Working Expenses-

Management
Purchase of Opium
Repairs and Maintenance
Buildings
Machinery and Equipment
Suspense
Transfer to Depreciation Reserve Fund
Other expenditure
Deduct-Value of Opium transferred to Alkaloid Works

The sub-head "Other expenditure" will include pensions / gratuities and interest on capital and contributions to Funds.

The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor head "Narcotics Control" below the major head "2070-Other Administrative Services".

(2) These minor heads will have the following sub-heads with suitable detailed heads thereunder:-

Working expenses-

Management
Value of Opium transferred from Opium Factories
Buildings
Repairs and Maintenance
Machinery and Equipment
Transfer to Depreciation Reserve Fund
Other expenditure

The sub-head "Other expenditure" will include pensions / gratuities and interest on capital.

The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor-head "Narcotics Control" below the major head "2070-Other Administrative Services".

 

(g) Transport

 

 

 

Notes:

(1) Further sub-division into sub-heads / detailed heads etc. is available in APP IV to Indian Railways code for the Accounts Department.

(2) These will be divided into the sub-heads (i) Commercial Lines and (ii) Strategic Lines.

(3) This minor head will record the following transactions, pending adjustments to the final heads of account: -

1. Charges, the allocation of which is not known or which cannot immediately be carried to a final head
2. Inter- departmental transactions awaiting acceptance by other departments
3. Expenditure irregularly incurred for other than Public purpose in anticipation of receipts of deposits or pending realisation of the amount expended
4. Payments made in advance for stores to be supplied or transfer debits for value of stores supplied pending receipt of materials.

(4) This minor head will be divided into sub-heads:-

1. Net earnings paid to worked lines;
2. Subsidy and rebate; and
3. Miscellanous Payments.

(5) This head will be operated by the Indian Railways only and will record the appropriation to Accident Compensation, Safety and Passenger Amenities Fund. The amount will be equal to the receipts and recorded under the minor head "Surcharge on passenger fares (towards Accident Compensation etc.)" under the major head "1001-Indian Railways-Miscellaneous Receipts".

(6) There will be a sub-head for each Railway system and a detailed head for each Railway line under this head and will record payments of subsidy to Branch lines worked by the owning companies themselves and charges for land separately.

Note

(1) This will record leave encashment benefits granted at the time of retirement, termination of service etc.

Notes:

(1) This will record leave encashment benefits granted at the time of retirement, termination of service etc.

Notes:

(1) Divided into the sub-heads:-

1. Current dividend.
2. Deferred dividend in respect of the period from 1978-79 onwards.
3. Subsidy to Railways towards Dividend Relief and other concesrions.