Railway Accounts Department Examinations

Sunday, September 15, 2024

Works Tenders - Types of

 

Tenders in Works  – Types


  1. Open Tenders or Advertised tenders.

  2. Limited

  3. Special Limited tenders.

  4. Single Tender.


  1. Open/Advertised tenders:




ü  Open tendering system is the widely used one as it ensures fair competition by which reasonable rates can be obtained.  The system of invitation to tender by public advertisement in the most open and transparent  manner possible should be used as a general rule and must be adopted.  Powers to invite Open tenders Vide item No.6 of part-A of MSOP.


ü    Powers have been delegated to officers at different levels to call open tenders. 


ü  Generally before calling tenders, vetted sanctioned estimate for the work proposed to be tendered for, should be available and also other requirements such as funds availability, approved drawings, site availability, materials to be issued by Deptt etc., .   In the absence of sanction of detailed estimate, pre-vetting of tender schedule is to be taken.


  1. Limited tenders: 


ü  Where for reasons which should be in the public interest, it is considered not practical or advantageous to call for open tenders, Limited tenders may be invited with the concurrence of FA&CAO and approval of competent authority


ü   Limited tenders are to be invited from contractors borne on approved list. 


ü  In S.C.Rly, PHOD/CHOD is having powers to call Limited tenders up to Rs.5 crores in each case, HOD/DRM/ADRM/CSM is having powers up to Rs.1 crore. JAG officers have powers to call LT up to Rs.25 lakhs.  At least 10 names should be on the approved list of contractors.

  1. Special Limited tenders:


     

ü  This type of tendering system is adopted for works of specialized nature, works of urgent nature and consultancy works.  Finance concurrence is necessary. 


ü Special LT will be invited from the specialized and reputed contractors/organizations/agencies.


ü   Tenders from whom Special LT are to be invited should preferably be more than six but not less than four. 


ü  Tenderers need not be borne on the approved list.


  1. Single tender: 


ü  Single tender is invited in case of emergencies, accidents, breaches involving dislocation to traffic. 


ü  The powers to be exercised in times of cyclone, floods, accidents, sabotage, enemy action, explosions, cases of extreme urgency such as works or supplies necessary to safeguard life or property or repair damage to track caused by flood breaches,  washaways, accidents or other unforeseen contingency so as to maintain through communication.


ü   For restoration of traffic within shortest possible time, single tender is invited from the experienced and reputed contractor who has the previous experience of having executed such emergency works. 


ü   CAO/Con is having full powers to call single tender in case of works of specialized nature only.


ü   Finance concurrence is necessary. Estimate provision should be available to meet the expenditure incurred through quotation route. 


ü  To dispense with calling of tenders for works which are urgent in nature and to accept offers received in response to quotations. Finance concurrence is necessary. Powers have been delegated in Item No.5 – F of part – A of MSOP- works matters. 


ü  The powers shall be exercised by the officers with their administrative approval.  The powers should be exercised sparingly. The circumstances under which quotations have to be called should be spelt out. Quotations should not be for items which can be executed through the existing contracts including zonal contracts. Quotations should not be for fancy items. After finalization of the quotations, work order will be placed on the selected bidder. 

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Friday, September 13, 2024

Works Tenders Acceptance Powers - 23.09.2024

 Works Tenders Acceptance Powers - 23.09.2024 

Click here for the letter




GM - Full Powers

CAO/CN (HAG) - Full Powers

PAC - Proprietary Article Certificate in Stores Accounts

 

PAC - Proprietary Article Certificate   ( Stores)


  • Proprietary (Adjective) -   Of a product, marketed under and protected by a registered trade name.   

  • PAC stands for Proprietary Article Certificate  

  • The PAC form


  1. Description of Article:  

  2. Quantity:  

  3. Approximate cost, if known: 

  4. Maker’s name and address: 

  5. Name of Local Agents:  

  6. I approve the above purchase and I certify that: - 

  1. No other make / brand will be suitable. 

  2. This is the only firm who is manufacturing / stocking this item. 

  3. A similar article is not manufactured or sold by any other firm, which could be used in lieu.  

Note: Delete (a) or (c) whichever is not necessary


Signature:

        Date:                                                                                 Desg. of Officer:  

 

  • Brand PAC or Qualified PAC  - (a) is certified and deleting ( c )  

  • Clear PAC  - (c ) is certified and deleting (a)   



                          Powers of Signing PAC: By User Department 


PHOD/CHOD

CWM/ADRM/SAG

SG/JAG

SS

JS

Above Rs.25 Lakhs

Up to Rs. 25 Lakhs

Up to Rs. 15 Lakhs

Up to Rs.2 Lakhs

Up to Rs.75000


Wednesday, September 4, 2024

Material Modification - New Definition सामग्री संशोधन - नई परिभाषा

 




Material Modification - New Definition 


  • Authority: ACS 59 dated 26.09.2022 (to the Engineering Code 2012) and Paras 1109 to 1112 of Engineering Code 2012 Click here 

  • MM stands for Material Modification 

  • MM sanctioned as an exception i.e., which should not be ordinarily resorted to. 

  • Work justifies to constitute as Material Modification is :  

  • Any work which is independent work per se (by its very nature),

  • But is essentially required to be done with the existing work 

  • Direct link with the existing work 

Sanction of the MM - Material Modification will be as per delegation of powers issued by the Railway Board from time to time. 

  • The following works will not constitute Material Modification:

  • Modifications that arise due to issue of policy by the Railway Board i.e., change in specifications or standards of construction, interlocking, electrification, traction, SOD requirement. 

  • Minor modifications during the execution of Yard work for completing the same. 

  • Modifications resulting out of statutory or legal requirements

  • Modifications to bring in economy in Construction and timely delivery of Project 

  • Any work essentially required for completing the Project.


Note: As a general rule, any additional scope of work should be sanctioned separately and should not be taken up as Material Modification of an existing work. 

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सामग्री संशोधन - नई परिभाषा

प्राधिकरण: ACS 59 दिनांक 26.09.2022 (इंजीनियरिंग कोड 2012 के लिए) और इंजीनियरिंग कोड 2012 के पैरा 1109 से 1112 यहाँ क्लिक करें  

MM का मतलब है सामग्री संशोधन

MM को अपवाद के रूप में स्वीकृत किया जाता है, अर्थात, जिसका सामान्य रूप से सहारा नहीं लिया जाना चाहिए।


कार्य को सामग्री संशोधन के रूप में माना जाना उचित है:


  • कोई भी कार्य जो अपने आप में स्वतंत्र कार्य है (अपनी प्रकृति से),

  • लेकिन अनिवार्य रूप से मौजूदा कार्य के साथ किया जाना आवश्यक है

  • मौजूदा कार्य के साथ सीधा संबंध

  • MM - सामग्री संशोधन की स्वीकृति रेलवे बोर्ड द्वारा समय-समय पर जारी शक्तियों के प्रत्यायोजन के अनुसार होगी।


निम्नलिखित कार्य सामग्री संशोधन नहीं माने जाएँगे:


  • रेलवे बोर्ड द्वारा नीति जारी करने के कारण होने वाले संशोधन, अर्थात निर्माण, इंटरलॉकिंग, विद्युतीकरण, कर्षण, एसओडी आवश्यकता के विनिर्देशों या मानकों में परिवर्तन।

  • यार्ड कार्य के निष्पादन के दौरान इसे पूरा करने के लिए किए जाने वाले छोटे-मोटे संशोधन।

  • वैधानिक या कानूनी आवश्यकताओं के परिणामस्वरूप किए जाने वाले संशोधन

  • निर्माण में मितव्ययिता लाने और परियोजना की समय पर डिलीवरी के लिए किए जाने वाले संशोधन

  • परियोजना को पूरा करने के लिए अनिवार्य रूप से आवश्यक कोई भी कार्य।

नोट: एक सामान्य नियम के रूप में, कार्य के किसी भी अतिरिक्त दायरे को अलग से स्वीकृत किया जाना चाहिए और इसे किसी मौजूदा कार्य के भौतिक संशोधन के रूप में नहीं लिया जाना चाहिए।


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Tuesday, September 3, 2024

GAAR - General Anti Avoidance Rules जनरल एंटी अवॉइडेंस रूल्स

 


GAAR 



  • GAAR stands for General Anti Avoidance Rules

  • Object: To prevent taxpayers from adopting aggressive tax planning and avoidance schemes that exploit loopholes in the tax laws to reduce their tax liability.

  • Contained in Income Tax Act, 1961 ( Chapter X-A)

  • Effective from 01.04.2017

  • Threshold Limit:  Transaction of Tax benefit (to all parties) exceeds Rs. 3 Crore in a Financial Year. 

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GAAR


  • GAAR का मतलब है जनरल एंटी अवॉइडेंस रूल्स


  • उद्देश्य: करदाताओं को आक्रामक कर नियोजन और कर से बचने की योजनाएँ अपनाने से रोकना जो कर कानूनों में खामियों का फायदा उठाकर उनकी कर देयता को कम करते हैं।


  • आयकर अधिनियम, 1961 (अध्याय X-A) में निहित


  • 01.04.2017 से प्रभावी


  • सीमा: कर लाभ का लेन-देन (सभी पक्षों को) एक वित्तीय वर्ष में 3 करोड़ रुपये से अधिक है।

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