Railway Accounts Department Examinations

Wednesday, January 25, 2023

Indian Railways Codes and Manuals - Revised ones

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Revised Codes

Railway Committees

Event	Year	Committee (recommended by)
Railway Board established	1905	Sir Thomson Robertson Committee
Railway Department established	1908	Railway Finance Committee
FC - Financial Commissioner appointment	1923	Sir Acworth Committee
Separation of Railway finances from General Finances or Railway Budget from General Budget	1924	Sir Acworth Committee
Brought Railway Accounts under the control of GM (instead of FC)	1941	Indian Railway Enquiry Committee (commonly known as Wedgewood Committee)

Source: Para 1019 & 1020 of Rolling Stock Code

SN	M&P	SN	T&P
1	M&P stands for Machinery & Plant	1	T&P stands for Tools & Plant
2	A Machine that remains stationary nd immovable (Job comes to Machine) and all Vehicles (all types)	2	An item that is movable (Machine comes to Job)
3	Examples: All immovable Machines, Staff cars, Lorries, Buses, Ambulances, Road Mobile cranes, etc	3	Examples: Pneumatic drills, power saws, tools and plants such as jigs & fixtures. Small tools & equipment. Upkeep of Office such as Furniture, computers, printers etc
4	Costing more than Rs. 50 Lakhs and Vehicles irrespective of its cost processed through M&P Portal (maintained by Railway Board) Costing up to Rs. 50 Lakhs each - (except Vehicles) can be sanctioned by Zonal Railways under GM’s powers	4	Costing up to Rs. 10 Lakhs referred as T&P and procured by Zonal Railways
5	Charged to Capital (Plan Head 41 - M&P)	5	Charged to Revenue

Key Points for MCQ

M&P stands for Machinery & Plant
T&P stands for Tools & Plant
M&P - Job comes to Machine
T&P - Machine comes to Job
M&P - costing more than Rs. 50 Lakhs processed through M&P Portal
All Road vehicles treated as M&P irrespective of Value and processed through M&P Portal
M&P portal maintained by Railway Board
M&P - costing less than Rs. 50 Lakhs - processed by Zonal Railways under GM’s powers
T&P - costing up to Rs. 10 Lakhs charged to Revenue
M&P charged to Capital (Plan Head 41)

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Additional Pension / Family pension

On reaching	Additional Pension as percentage of Pension / Family Pension
80 years	20 %
85 years	30 %
90 years	40 %
95 years	50 %
100 years	100 %

Dearness Relief is paid on Additional Pension.
The additional pension/family pension is paid from the first day of the month in which the pensioner/family pensioner reaches 80,85,90,95 & 100 years of age.

Additional pension/family pension is shown separately in PPO (Pension Payment Order)

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Retirement Gratuity

In addition to the monthly pension, Retirement Gratuity is also paid to the employee on retirement.

For retirement Gratuity employees should have rendered more than 5 years qualifying service.

“¼ th of emoluments for each completed six monthly period of service (or) 16 ½ times of emoluments (or) 20 Lakh rupees, Whichever is less.”

For Running staff 55% and for Railway Doctors 20% of pay is added to the Basic pay.

Key points for MCQ on Retirement Gratuity

Minimum qualifying Service - 5 years
Equal to 1/4th emoluments for each completed six months qualifying service or 16 ½ times of emoluments or Rs. 20 Lakhs whichever is less
Emoluments = Basic Pay + DA
Running Staff - 55% of Basic Pay is added to the Basic Pay.
Doctors - 20% of Basic Pay is added to the Basic Pay.

Death Gratuity

If the employee dies while in service, his spouse is paid Death Gratuity as under:

Service	Amount of Death Gratuity (Rs) _____ of emoluments
Less than 1 year	2 times
1 year to less than 5 years	6 times
6 years to less than 11 years	12 times
11 years to less than 20 years	20 times
20 years and more	Half of emoluments for every completed 6 months service or 33 times or Rs.20 Lakhs whichever is less

For Running staff 55% and for Railway Doctors 20% of pay is added to the Basic pay.

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