Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-21 (XXI)
Chapter XXI
Check of Passenger Traffic Earnings
2101
The check in the Accounts Office of earnings from passenger traffic involves
the check of : 1. Ticket Indents (COM/T. 14Revised);
2.
Collected Tickets and Ticket Collector's Reports (COM/T. 8 Revised);
3.
Local/Through Passenger Classifications of Printed Tickets (COM/P. 15 and 16
Revised);
4.
Blank Paper Tickets and Local/Through Returns of Blank Paper Tickets Appendix
VII/C-CM;
5.
Excess Fare Tickets (COM/T. 12 Revised) and (COM/T. 13 Revised) ;and
Local/Through Excess Fare Returns (COM/R. 19-BSF) ;
6.
Season Tickets;
7.
Local/Through Government Passenger Traffic; and
8.
Free Passes.
9.
UTS (Unreserved Ticketing System) Returns.
10.
PRS(Passenger Reservation System) Returns.
2102
Check of Ticket Indents: Check of Ticket Indents for Various types of Tickets
should be done as mentioned below-: 1.Printed Card tickets No Fresh Indent is
to be vetted and Old PCT to be made obsolete duly linking with closing number
of Last classification and highest number vetted by Traffic Accounts office.
2.PRS & UTS Estimate for annual requirement of ticket roll should be
prepared with reference to the ticket roll continuity statement, which should
be checked and countersigned by the TIAs during inspection of the station. A
copy of the estimate to be sent to the Traffic Accounts Office. Any abnormal
fluctuation in traffic should be identified by the Divisional Commercial
Authority during the station inspection and the estimate can be revised
accordingly. Indents for annual requirement of PRS, UTS ticket Roll should be
verified with reference to Daily Average sale during a Year (365 Days), Stock
on Hand and Consumption During Replenishment Period. 3. Annual Indent for PRS
and UTS Ticket Rolls should be consolidated at Divisional/Zonal Level by
Commercial or Stores Department and submitted to Traffic Accounts Office for
Vetting. Annual Indents should be prepared in 4 Foils by station, 1 to be kept as
record and 3 Foils to be submitted to Divisional/Zonal Indenting Authority. In
return Divisional /Zonal Authority should forward 2 copies of Indents for
vetting by Traffic Accounts Office (TAO) along with Summary of Indents in
Triplicate. Summary of Indent to be vetted by TAO and thereafter 2 copies of
vetted Copy of Summary along with Station wise Indent to be returned to Zonal/
Divisional Indenting Authority duly retaining one copy as office copy. Summary
of Indent shall be verified and vetted in TAO keeping following data and its
genuineness under consideration. i) Stock On hand as certified by indenting
Authority. In case of abnormality noticed in on- hand balance the same can be
cross checked by TIA at the station. ii)Annual Consumption at Zonal /Divisional
level tallies with Sum Total of Annual Consumption given by individual
stations. 7 iii)Individual station Consumption should be cross checked with
respect to one month’s Ticket Roll Continuity report/ statement. iv)The Annual
consumption should also be verified with reference to previously vetted Indents
dulyexamining the factors responsible for enhanced quantity. v) Finally the
indented quantity shall be vetted as per the following principle – Annual
Indent Requirement = Annual Consumption (vetted) – Stock on Hand (vetted) +
Consumption During Replenishment Period (vetted) vi) if required the beat TIA
may also be consulted for ascertaining the consumption pattern 4.Indents for
manual BPT: 2.Indents for manual BPT: The Indents for manual BPT’s (Local/Foreign)
for each station are received in four foils from Sr. DCM’s Office. In Traffic
Accounts Office, it shall be checked with reference to the average monthly
issue and stock on hand. It should be seen that number of BPT indented for are
not abnormally high and the stock of ticket should not be allowed to accumulate
at stations. 5.Indents for manual EFT: The Indents for EFT are consolidated at
Zonal/ Divisional Level by Commercial or Stores Department. Three copies of the
summarized indent are received in the Traffic Accounts Office for vetting. In
Traffic Accounts Office, it shall be checked with reference to the average
monthly issue and stock on hand. It should be seen that number of EFT indented
for are not abnormally high duly following checks as prescribed for PRS/UTS
ticket Rolls. 6.The indents for other Money Value Books: For checking the
indents of other manual Money value Books each Zonal Railway shall prepare a
Procedure Order complying with the guidelines issued by Railway
2103
In addition to the checks prescribed in Para 2102 the indents received in
Traffic Accounts Office or different types of Tickets should be dealt with as
mentioned below: 1) Printed Card Tickets:- The particulars of the Indents
(COM/T. 14 Revised) passed by the Accounts Office, and the tickets supplied to
the stations by the Superintendent, Printing and Stationery on each indent
should be recorded in a Stock Register to be maintained for the purpose. Each
indent received from stations should be checked in respect of (Columns 1 to 10,
12 and 13). The last progressive number received (Col. 8) should be checked
with reference to the entries made in the Stock Register from the last indent.
The number of Tickets indented for (Column 13) should be checked with the
Estimates of tickets a copy of which is submitted by stations to the Accounts
Office (Paragraph 219 CM). In cases in which Pilgrim or Toll Tax is leviable,
whether in respect of booking or destination stations, it should be seen that
the amount of tax is included in the fare. In the case of Indents for printed
'Return' card tickets and other concession tickets, it should be seen that the
period available for the return journey is correctly indicated. 2) PRS/UTS
Tickets: The particulars of the indents passed by the Traffic Accounts Office
should be recorded in a register to be maintained for the purpose. The detail
of ticket rolls i.e. series and number supplied to commercial department shall
be provided to 8 Traffic Accounts office by Stores / commercial Department. The
details of Ticket Rolls supplied at the stations should also be advised by
Zonal/Divisional Indenting Authority to Traffic Accounts for reconciliation
with the monthly continuity statement of PRS/UTS, EFT and Other MV returns. 3)
Manual EFT and Other Money Value Books: Stock Register should be maintained by
Zonal/Divisional Indenting Authority duly recording Receipts and Issues.
2104
Check of Collected Tickets and Ticket Collector's Reports All Collected Paper
Tickets should be submitted to Traffic Accounts office on a monthly basis. The
collected Paper Tickets (BPTs, EFTs, Luggage tickets etc) from destinations
should be compared with relevant monthly returns in case of Local Collected
Paper Tickets or submitted to the Forwarding Railway Accounts Office for check
with the relevant Returns received from the forwarding stations in case of
through collected paper tickets. All other collected Tickets such as UTS/PRS
should be kept at station and to be checked by TIA’s on days as prescribed by
TAO preferably 5 (five) random dates prescribed by TAO and to be disposed at
stations as per prescribed procedure in manual of Inspector of Station Account
(MISA) with updated instructions issued from time to time by Railway Board.
Checks to be conducted on PRS/UTS collected Tickets kept at station by TIA
keeping in view the following aspects:- (a)In the collected UTS/PRS tickets it
is to be seen that the random number should be same for one particular
destination issued on a particular date. (b) It is to be seen that Water-mark
is present on the UTS/PRS tickets. (c) It is to be seen that 4-digit SLASH
number tallies with the Printed Ticket number. There should be no mis-match. In
case of any discrepancy noticed in RANDOM number and SLASH number during the
check, the case should be viewed with suspicion and carefully investigated. The
originating Traffic Accounts Office is to be reported as well. (c) The
genuineness of PRS/UTS tickets to be checked as per rule in force. Collected
Luggage Tickets/Left Luggage Tickets to be checked as per instructions in Para
2107. Collected Free Passes to be checked as per Para 2147 and 2148. d) The
pattern of ticket printing, stationary, Terminal from where ticket is
purchased, continuity statements etc. has to be verified. 3. Checks to be
conducted in Printed Card Ticket:- (a) Pick out, in respect of any two days
between the 3rd and 24th of the month to be specified by the Accounts Officer
and in respect of all the days from 25th to the 2nd of the following month. 9
(b) highest numbers of collected Local Printed Tickets between pairs of
stations for comparison with the Local Passenger Classifications for Printed
Tickets. (COM/P. 15 and 16 Revised) vide Paragraph 2121. (c) highest number of
collected Through Printed Tickets between pairs of stations for submission to
the Forwarding Railway Accounts Offices for check with the Through Passenger
Classification received from the forwarding stations (Paragraph 2121) ; (d)
Compile from the Ticket Collector's Reports such information in regard to
missing tickets as the Local traffic authorities may require. (e) Collected
Luggage Tickets/Left Luggage Tickets to be checked as per Para 2107. (f)
Collected Free Passes to be checked as per Para 2148.
2105
In addition to the checks enumerated in the previous paragraph, the collected
tickets and Ticket Collector's Reports (COM/T. 8 Revised) of a few stations to
be selected by the Accounts Officer for both Local and Through traffics should
be checked to see that they are submitted by the stations daily and are not accumulated,
that no tickets is of expired date or for a station short of the collecting
station, that there are no tickets bearing duplicate numbers and that the
percentage of missing tickets is not high. Its should be seen that the
instructions issued by the railway for the issue, dating, punching, etc. of
tickets have been duly observed. All irregularities (including the high
percentage of missing tickets) noticed during the course of the check should be
investigated. Note: The number of stations for the purpose of this check should
be Selected in such a manner that all the stations come under check at least
once in a year. The collected tickets and Ticket Collector's Reports of the
selected stations should be completely checked for 3 days in a month, so as to
cover one day in each ten days period.
2106
The collected passenger tickets received in the Accounts Office should be
destroyed by being reduced to pulp or cut to pieces in a machine with the
exception of those mentioned below which should however be retained according
to the requirements of each case (1) Tickets in connection with which
irregularities involving debits against stations or refunds to public are
discovered. (2) Tickets required for intensive check in the Accounts Office,
vide Para 2105. 7 (3)Tickets required by audit for their check for which
advance intimation will be given by the Audit department. (4)Particular care
should be taken in regard to the custody of these tickets.
2107
Collected tickets, other than Passenger tickets, should be checked, in detail
with there turns to which they respectively relate. Thus, Local Luggage
Tickets, etc. should be checked with the forwarded returns for such traffic
sent in by the issuing station. The Through collected luggage, etc. tickets
should be sent to the forwarding railway Accounts Office for necessary check
with the relevant forwarded returns received from the forwarding stations in
terms of Para 2207. The collected left luggage Tickets are to be checked in 10
terms of Para 2212. Irregularities noticed by the Accounts Office in connection
with the issue of these tickets by the station staff, should, apart from taking
necessary action in the Accounts Office, be reported to the Divisional Railway
Manager or the Chief Commercial Manager as locally arranged.
2108
Check of cancelled and Non-issued tickets may be done as follows: All
Non-Issued, Cancelled tickets and refunds on students concessions should be
dispatched to the Traffic Accounts Office on a daily basis under clear
acknowledgement of receipt in Traffic Accounts Office. In case due to local
conditions daily submissions are not found feasible for certain remote stations
Zonal Railways may fix up a schedule of submission for such stations by framing
local procedure orders. 1) Manual Refund All Tickets on which refunds have been
made manually need to be checked 100 % to see for 1.Genuineness of Ticket
2.Accuracy of Amount of Ticket 3.Clerkage Refund Charges due 4.Amount
refundable (c) System based Refunds/Cancellations/Nis 1. The TA office will
ensure 100% check of the Cancelled/Special Cancelled/Modified/NI tickets/Refund
on students concession on one randomly selected date of each 10 day period
(random date to be selected by an Officer of TA office not below the level of
Sr. Scale). It should be ensured further that all the NI tickets of all the
stations for the selected dates have been checked. 2. To ensure that all
stations having Cancelled/Special Cancelled/Modified/NI tickets on selected
dates have been submitted to TAO, ticket bundles actually received should be
compared with Tickets to be received from such station as reflected in PRS/UTS
statements. 3. Sr TIAs during their inspections should verify that statements
of Cancelled/Special Cancelled/Modified/NI tickets/Refund on student concessionare
prepared/generated daily, checked with Tickets and kept in sealed condition on
the immediate day following Date of cancellation. 4. They should also inspect
the dispatch register to verify that the sealed packets are submitted to TAO
either daily or on scheduled dates by the station as defined in procedure order
of Zonal Railways, separately for Local and Through traffic under clear
acknowledgement of receipt in Traffic Accounts Office. The TIA/Sr TIA during
station inspection should also ensure 100% check of all Cancelled/Special
Cancelled/Modified/NI tickets during his inspection. 5) The statements (COM/T.
18 Revised) mentioned in para (a) and (b) above should be sent to TA office
through Cash Office along with the original ticket daily/on scheduled dates by
the station as defined in procedure order of Zonal Railways. These statements
should be checked with the original tickets accompanying them to see that each
entry is supported by the ticket. 11 6) It should be seen that the tickets
themselves have been marked “Cancelled/Special Cancelled/Modified/NI tickets”
that they do not show any indication of having been used and that they have
been submitted by stations on the scheduled day immediately following
cancellation. Frequent submission by a station of Non-Issued tickets for an
adjacent or the same station should be viewed with suspicion and investigated
by the Travelling Inspector of Station Accounts. 7) In case of any missing
journey tickets of PRS or UTS necessary debits shall be raised against the
station as per extant RB guidelines. 8) The daily statements of Cancelled,
Non-issued, Modified, Special Cancelled tickets and refund on student
concession should be compared with respective entry in the monthly summary of
such tickets. Mismatches between the pre-printed numbers on the ticket
stationery and system generated numbers should be viewed with suspicion,
carefully scrutinized and to be recorded. The Alphanumeric code total on Non
Issued tickets should also be checked by TIAs during their station inspections
to see if it corresponds with the total as it should be with reference to the
order of ticket issued as per the system. Any difference would indicate a
difference between the order of printing as per the system and as actually
carried out on the stationary.
2109
Check of Passenger classification for Printed Tickets (COM/P. 15 and 16
Revised):- Each series of printed tickets supplied to a station is allotted by
the Accounts Office a serial number called "Index Number". The Index
Number consists of four digits. The digit in the thousandth place indicates the
class of travel in code number. The other three digits in the unit, tenth and
hundredth place indicate the serial number allotted to the printed series. A
particular Index Number in relation to a particular "Station from"
will identify one and only one printed series stocked at that "Station
from". No other series at that station, whether Local or Through, should
have the same Index Number. The Index Numbers should be allotted continuously
in each class. Roneoed lists showing 'Index Number', 'Station to', 'Rate' and
'Index Number' for each series of printed tickets stocked at a station should
be supplied to that station by the Accounts Office for being pasted to the
Daily Trains Cash-cum-Summary Book maintained at the station and Local/Through
Passenger classifications for printed tickets sent to the Accounts Office. The
Local/Through Passenger classifications for printed tickets received in the
Accounts Office with the Roneoed lists pasted thereto will be checked in
respect of rates for new series supplied to the stations for which 'Index
Numbers' have not already been allotted. While checking the rates for such
series, new Index Numbers should, also, be allotted and advised to the stations
concerned. When, however, there is a revision of rates, a complete check of
rates for all the affected series should be exercised in the classification for
the first month from which the revision of rates takes effect.
2110
The check on the correctness of commencing numbers with the closing numbers for
the previous month, net issue of full fare tickets and computation of amounts
for full fare tickets will be done on the computer. This is achieved by
maintaining information on master file, for individual series, with regard to
previous, months closing number and rate per issue. After the current months’
processing is over the current month’s closing number is picked up and stored
in the information on master file for use during the next month’s processing.
The check of concession orders will continue to be done manually.
2111The
number of tickets issued at concession fares and the amount thereof shown in
the Passenger classification for printed tickets should be checked by the
Accounts Office completely in conjunction with 12 the concession orders
received along with the Passenger classification and any corrections found
necessary made in the Passenger classification noting them in a register, to be
maintained for the purpose at the same time for the issue of the Error Sheet
against the station, if necessary, at a later stage. Note.- Check of Rate sand
calculation of fares by head and hand method for printed tickets issued on
concession vouchers should be exercised to the extent of 10%.
2112
The credit taken for Cancelled, Modified, non-issues, Special Cancelled tickets
and Refund on Student Concession should be verified by comparison with the
Monthly Summary of Cancelled, non-issued, Modified, Special Cancelled tickets
and Refund on Student Concession which would have already been checked vide
Paragraph 2108. In case, there is a difference between the total number of
Cancelled, Nonissued, Modified, Special Cancelled tickets and Refund on Student
Concession shown in the relevant statements and the number of Cancelled,
Non-issued, Modified, Special Cancelled tickets and Refund on Student
Concession for the month appearing in the checked Monthly Summary of Cancelled,
Non-issued, Modified, Special Cancelled tickets and Refund on Student
Concession, the reasons should be investigated in consultation with CRIS and
necessary action taken.
2113
Where tickets are charged at reduced rates on the authority of concession
vouchers (Form 'D', Privilege Ticket Order, etc.), it should be seen that the
documents in support have been received that they are themselves valid and that
fares have been recovered in accordance with Tariff Rules. Monthly statement of
PRS/UTS ticket issued at concessional fare annexed with supporting voucher
shall be submitted by station to Traffic accounts office by due date. It should
be verified that all such vouchers of all the stations of a month have been
received in Traffic Accounts office and accounted for in station records. This
can be cross checked with monthly summary Concession Tickets available in
PRS/UTS dump Terminals Where a part amount of a voucher is recoverable in cash
from its holder at the time of its exchange with the tickets by the station,
and the balance is recoverable from the issuing department, it should be seen
that the full amount of the voucher is accounted for in the passenger
classification and that the portion of the amount recoverable from the
department is billed for.
2114
The check of concession orders and other vouchers received in payment of
passenger fares should be conducted with reference to the following general
points: (1) Vouchers actually received tallies with Vouchers receivable (2)
That the concession order or voucher is issued by the authority competent to
issue it. (3) That it bears the stamp of the office of issue. (4) That it is
exchanged within the valid dates. (5) That the class and number of tickets
issued are noted on the voucher and are not higher than or in excess of those
specified in the voucher. (6) That, where required, it bears the acknowledgement/signature
of the person receiving the concession. (7) That it is otherwise genuine. All
officers and heads of recognized Schools/Colleges authorized to issue
concession orders or vouchers will send monthly to the Accounts Office,
statements showing particulars of 13 the vouchers issued by them. These
statements should be used to verify the genuineness of the concession orders by
comparing a percentage (to be fixed by the Accounts Officer) of the vouchers
with the statements. If statements of Voucher particulars are not submitted to
Accounts Office, necessary clarification to be sought from Divisional
Commercial Authorities.
2115
In the case of Privilege Ticket orders, in addition to the checks enumerated in
the previous paragraph, it should be seen that there are no erasures or
alterations.
2116
The credit taken in connection with tickets issued in exchange for Rail Travel
Coupons should be verified with the original coupons received from the stations
in support of such credits. The verification of the genuineness of the coupons
received from the stations and the adjustment with the other railways of fares
represented by the coupons sold by them should be carried out in accordance
with the detailed instructions issued for the purpose by the Accounts Officer.
2117
In cases where the total of concession fare tickets punched on the cards (from
the Passenger classification as checked by the Accounts Office) and total of
full fare tickets (obtained on the computer by multiplying the number of
tickets sold at full fare with the rate) differs from the total fare shown by
the station, the relevant items (called 'Incorrect Items') are listed on the
computer in the following form and handed over to the Accounts office for
check:
The
incorrect items include:
(1)
Items of undercharge where the total calculated fares are more than the total
station fares.
(2)
Items of overcharge where the total calculated fares are less than the total
station fares.
(3)
Unmatched items where the monthly issues of a series as reported in the
classification do not have corresponding data with regard to previous month's
closing number and rate in the master information file.
(4)
Items for which closing number is lower than the commencing number (previous
month's closing number).
(5)
Duplicate items where duplicate monthly data for issues has been fed for a
particular series.
(6)
Items to be filled where the data of issues for a series has been fed without
previous sing the previous month's data for the same series.
The
reasons for items appearing in the incorrect statement can be:
(1)
Punching/coding mistakes.
(2)
Calculation mistakes committed by the stations.
(3)
Re-start of the serial number of the series beginning with 00000 after
exhausting the previous stock.
(4)
"Out of series" causing break in continuity of the serial number for
a series".
(5)
Non-availability of the master information for newly introduced series.
(6)
Non-processing of previous month's classification before processing the current
month's classification. All the entries in the statement of incorrect items
will be checked completely in the Accounts Office to locate cases which have
appeared due to the reasons mentioned above. This is achieved by the comparison
of the entries printed in the incorrect statement with the entries available in
the passenger classification returns of the current month or previous months.
The check by the Accounts Office will indicate that some items genuinely belong
to the categories of undercharge/ overcharge and the other items need further
rectification in the form of either error correction or adjustments on account
of break in the continuity of series. Such changes will be intimated by the
Accounts Office to the Computer Centre. These changes would be further
processed by the Computer Centre to print a statement indicating the final
statement of undercharges and overcharges. This final statement will form the
basis of manual preparation of Error Sheets by the Accounts Office for the
undercharges debitable against the stations. In other cases of undercharges
totaling up to Rs. 5.00 no debit need be raised against the stations at this
stage. Action will, however, be taken in such cases by the Accounts Office as
laid down in para 2803.
2118
The Tickets which have been accounted for as issued 'Out of Order' should be
noted in a register to be maintained for the purpose. Subsequent regularization
of the 'Out of Order tickets should be watched with reference to this register.
When 'Out of Order' issues are overtaken, the station will account for lesser
number of tickets in the Passenger classifications giving reference to the
previous 'Out of Order' accountals. Such items will, again, appear in the
statement of Incorrect Cards and will be checked completely by the Accounts
Office with reference to the previous 'Out of Order' accountal in the 'Register
of Tickets issued 'Out of Order'. Necessary remarks regarding regularization of
Out of Order' issues should, also, be given in this register.
2119
Printed Card Tickets: The total fares shown in the tabulation as worked out for
each station should be checked with the total amount taken to debit in the
Station Balance Sheet under the head “Passenger classification for Printed
Tickets” and debit raised against the station where the total is found to be
undercast in the Local/Through Passenger Classifications and less accounted for
in the Balance. The tabulations will pertain to only those Series which have
been mechanized. The charges collected on account of other series like Platform
Tickets, and other miscellaneous items like clerkage, etc. accounted for
through the passenger 15 classification returns should also be taken into
account along with individual station fares as printed in the statement to
reconcile the debit taken by the station in the balance sheet under the head—
PASSENGER
CLASSIFICATION FOR PRE PRINTED TICKETS- PRS/UTS –
The
total fares shown in monthly summary of PRS/UTS returns for each location
should be checked with the total amount taken to debit in the Station Balance
Sheet under the head "PRS/UTS Earnings".
Debit
shall be raised against the station for short/non accountal in Balance sheet
duly comparing with relevant system generated returns.
The
Debit in the Balance sheet shall be the Gross amount showing refunds in the Credit
column. In case of deviation, Net amount taken in Balance sheet Division should
be advised accordingly.
Wherever
tickets purchased against POS and UPI are cancelled in PRS Counter, no Cash
Refund is being granted but the amount gets included in refund amount. In order
to compensate these cancellations with respect to refund, it should be verified
that such refunds are excluded from total refund or separate Debits is taken in
Balance sheet.
For
UTS tickets the stationary used for issue of money receipt, BPT, EFT, shift
summary, etc. continuity should be verified from the UTS generated statements.
In
case of any missing/ mismatched tickets necessary debits shall be raised
against the station as notified by Railway Board from time to time.
2120
Apportionment of Passenger Earning Apportionment of Passenger Earning: The
apportionment of Passenger Earning is done through Computerized Centralized
Apportionment System (CAS). The apportionment of passenger earnings relating to
through traffic will be done in proportion to the Kilometers travelled on each
Railway. Since the fares also include, wherever applicable, elements of
Reservation charges, Superfast Charges, Other Charges, etc., the apportionment
of the earnings is undertaken after excluding the elements other than the Basic
Fare. However, 5% originating charges of basic fare should be excluded prior to
apportionment and retained by the Originating Railway. Inter Railway financial
adjustment (IRFA) on account of payment of Pilgrim/Terminal tax will not, however,
be made. The amount collected on account of Printed Card tickets being minimal,
should not be apportioned and retained by Originating Railway. Various Master
data like the distance master of CRIS should be validated jointly by Commercial
and Accounts of each Railway on an annual basis for which a procedure order may
be drawn by the Accounts and Commercial Department of each Railway in
consultation with CRIS.
2121
The highest numbers of collected Printed Tickets received from the collecting
stations in the case of Local traffic and from the other railways in the case
of Through traffic, will be checked with the Local/Through Passenger
classifications vide paragraph 2104 (3)(b).
2122
Check of return of Blank Paper Tickets (Appendix VII/CCM): The check of fares
shown in the accounts foils of Blank Paper Tickets prepared manually
accompanying the Local/Through return of Black Paper Tickets should be
cent-percent. The check of system generated Blank Paper Ticket shall be 100%.
In case of system Blank Paper Ticket distance and via route should be checked
with daily Blank Paper Ticket Report. It should also be seen that no Blank
Paper Ticket has been issued to station for which station pair exists in
PRS/UTS Data Base. Frequent issue of system Blank Paper Ticket for the same
pair of station should be viewed with suspicion and investigated by Travelling
Inspector of Station Accounts. Commercial Offices should also be intimated
regarding such frequent issue of Blank Paper Tickets for the purpose of
updating the UTS System data. It should be seen that the system BPT are not
issued via a route longer than 15 % of shorter route as per the provision of
IRCM (paragraph 251 of Indian Railway Commercial Manual Vol-I, Chapter2).
2123
In case of Manual BPT, the amounts on the individual Blank Paper Tickets should
be totaled and checked with the total amount of the Blank Paper Tickets
appearing in the Return. When both the totals agree, individual Blank Paper
Tickets need not be compared with the entries in the Return of Blank Paper
Tickets. Where the totals do not agree, individual comparison should be made to
locate the discrepancy except where the difference between the two figures is
within the limits laid down by the Railway Board from time to time. The
Accounts foils of Blank Paper Tickets falling under the prescribed check
should, however, be compared in all respects with the relevant returns.
2124
In the case of other Paper Tickets, the charges should be checked completely with
reference to the Tariff Rules, etc. on the subject and compared with the amount
shown in the Return. Charges for special trains should be checked in accordance
with the Tariff Rules on the subject and with the help of the tour programmes
supplied by the General Manager and the composition statements sent in by
station.
2125
It should be seen that commencing numbers of Blank Paper and other Paper
Tickets shown in the Return of Blank Paper Tickets agree with the closing
numbers shown in the checked Return for the previous month and that the tickets
issued in the month are accounted for individually in consecutive order in the
case of Local traffic and separately for each terminal railway grouped in order
of' vias in the case of Through traffic and there is no break in the continuity
of Machine Numbers. If a Blank Paper Ticket or other Paper Ticket is not
accounted for in the return of Blank Paper Tickets, the debit to be raised
against the station should be
(a)
If accounts foil is available the value of ticket will be debited.
(b)
If accounts foil is missing then the II class fare up to the farthest station
to which the ticket could be made available in Local booking in the case of
Local Blank Paper Tickets and to the farthest junction with another Railway in
the case of through traffic whichever is higher. In case of other paper tickets
the debits to be raised against the station shall be as under:-
In
order to prevent accumulation of Station outstanding on this account, effective
steps should be taken for finalization of the enquiries in regard to the
missing tickets which should, inter-alia, include the check of the list of
missing tickets (received from other railway) with the collected tickets by the
destination railway. It should also be seen generally that no Blank Paper
Ticket had been issued to a station for which printed card tickets have been
supplied. If any tickets are issued and accounted for except in the regular
order of consecutive number, the irregularity should be taken up with the
station through the Sr. Divisional Commercial Manager. It should be seen that
both the regular and irregular numbers are shown by the stations in the Return
till the irregular numbers are absorbed.
In
case of non-submission of Accounts foil of the BPT/Other Paper Tickets to
Traffic Accounts Office, Debits equivalent to the amount accounted for in the
relevant Return shall be raised against the station to avoid the presumptive
loss against the issue of Accounts Foil to some other passenger in addition to
the passenger foil.
2126
The check of Concession Orders and other Vouchers received in payment of
passenger fares and check of credits taken for non-issued tickets and tickets
issued in exchange for Rail Travel Coupons should be exercised in the same
manner as laid down in the case of Passenger classifications for Printed
Tickets vide paragraphs 2112 to 2116.
2127
The entries of Blank Paper and other Paper Tickets in the Return of Blank Paper
Tickets should be compared individually with the collected tickets received
from the destination stations in the case of Local Traffic and from the
Accounts Office of the collecting railway in the case of Through traffic. In
the event of the tickets not having been collected, the reports (COM/ T-7)
submitted by the Ticket checking stations of the Blank Paper and other Paper
Tickets examined by them separately for Local and Through traffic, should be
used to check the issue of tickets as accounted for in the Return of Blank
Paper Tickets.
2128
Finally, the totals of each page of the Return of Blank Paper tickets should be
compared with the Summary (Appendix VII/D-CM) and the grand total of the
Summary in respect of Blank Paper Tickets checked with the total amount arrived
vide paragraph 2123.
2129
No apportionment shall be made of manual BPT’s in view of minimal Earning,
originating Railways shall retain the earnings. In case of system prepared BPTs
the apportionment shall be done as per the rules prescribed for UTS tickets.
2130
Railway Travel Coupon Books. – Detailed rules in regard to the sale of Rail
Travel Coupon Books to mercantile firms, touring Government officials,
accredited press correspondents, etc. by the Headquarters Office or Divisional
Offices or by stations18authorized to sell the mare laid down Paragraph 271 Of
the Indian Railway Commercial Manual. As stated therein, an advice of the sale
is sent, monthly, to the Accounts Office in form Appendix II/F-CM. On receipt
of the advice in the Accounts Office, the remittance of the amount realized by
the sale of Railway Travel Coupon Books should be verified. The particulars of
sales should, also, be recorded in a Register to be maintained in Form A.2130
for the purpose of verifying the genuineness of the coupons received from the
home railway stations or other Railway’s Accounts Offices (Para 2131) in lieu
of cash (paragraph 2116). Separate pages should be allotted in the Register for
each Coupon Book.
Columns
1 to 7 should be filled in from the return (Form Appendix 11/F-CM) received
from Commercial Offices or stations and columns 8 to 10 from coupons received
from stations or Accounts Offices of other railways. The coupons remaining
un-exchanged after the date of expiry recorded in column 6 will be filled up in
column 11.
2131
Rail Travel Coupons issued by one railway are exchangeable at stations on other
railways. The fares represented by the other railways' coupons exchanged for
tickets at home railway stations should be debited to the railways concerned.
Similarly, in the case of home railway coupons exchanged at other railway
stations, the fares will be debited by other railways. Such debits should be
checked with the Register of Coupons (A. 2130).
2132
Check of Emergent Police Passes. Emergent Police Passes.- (COM/P. 12) are
accounted for by stations in the Return of Blank Paper Tickets (Appendix
VII/CCM), Local or Through, as the case may be. These should be checked to see:
1) That the commencing number agrees with the closing numbers shown in the
previous month's Return; 2) That the passes are accounted for individually in
consecutive order; 3) That each entry is supported by a Requisition on the
authority of which Pass is issued; and 19 4) That the details of duty for which
the Pass is issued and the Railway with which the duty is connected are given
on the Requisition.
2133
The Requisitions and collected passes (received daily from the home railway
stations in the case of Local traffic and monthly from the collecting Railway
Accounts Office in the case of Through Traffic)should also be checked with the
Return received from the Inspector General of Police. Should it transpire, in
any case, that the object of the journey was unconnected with the business of
the railway, an adjustment of the fare represented by the pass should be made.
The collected passes should be retained by the forwarding railway till the
liability for the fares represented by these passes has been settled in
communication with the Inspector General of Police.
2134
Check of Genuineness of Forms I.A.F.T. 1720 and 1720-A.-The requisitions (Forms
I.A.F.T. 1720 and 1,720-A) should be compared with the monthly statements
received from Army Units to verify their genuineness.
2135
Check of Monthly Season Tickets -The check of Monthly Season Tickets should be
conducted in accordance with the rules, fares and conditions laid down in the
Coaching Tariff.
2136
Printed Season Tickets are accounted for in the same manner as printed Card
tickets in the Passenger Classification of Printed Tickets (Paragraph 268-CM)
and should be checked similarly. The Blank Card Season Ticket Register
(Appendix II/ E-CM) should be checked as regards commencing numbers with the
closing numbers in the checked register for the previous month and it should be
seen that the tickets issued in the month are accounted for individually in consecutive
order and there is no break in the continuity of Machine Numbers. The highest
numbers of the collected printed Season Tickets should be checked with the
Local/ Through Passenger Classification for Printed Tickets. All collected
Blank Card
2137
Check of Pilgrim or Poll Tax.- The Pilgrim or Poll Taxes, though included in
the Passengers fares, represent amounts payable to State Government or Local
Bodies, etc. on whose behalf they are collected by the Railway. Such amounts
should be worked out from the documents indicated below:
LOCAL
TRAFFIC
1)
Excess Fare Tickets: From Local Excess Fare Returns (COM/R.19/ Revised) and
Returns of Local Blank Paper Tickets.
2)
Blank Paper Tickets: (Appendix VII-C. CM).
3)
Printed Card Tickets: From the Computer tabulations (Statistical Report No. 8)
showing printed tickets issued from/to each taxable station in case of
outward/inward traffic.
THROUGH
TRAFFIC
1)
Excess Fare Tickets: From Through Excess Fare returns (COM/R. 19 Revised) in
the case of outward traffic and from the advices received from the issuing
railways in the case of inward traffic. 20
2)
Blank Paper Tickets: From the Returns of Through Blank Paper Tickets (Appendix
VII/C. CM) in the case of outward traffic and Division sheets received from other
Railways in the case of inward traffic.
3)
Printed Card Tickets: From the Computer tabulations showing printed tickets
issued from/to each taxable station in case of outward/inward from other
Railways.
The
Computer Tabulations of printed tickets issued to each taxable station will be
prepared in the following form:
STATISTICAL
REPORT NO. 8
(i)
UTS/PRS (Local and Foreign): From the relevant computer statement generated
from the UTS/PRS.
This
statement should be checked to locate abnormal cases if any and the total
amount less commission charges at rates agreed upon should be paid to State
Government or Local Bodies concerned. The commission should be credited to
Abstract’ Z-650’.
2138
Working out of earnings due to the worked lines in respect of Passenger
(UTS/PRS) Traffic.- The earnings due to worked lines in the case of Local
Outward and Inward traffic and through outward traffic (UTS/PRS) will be worked
out by concerned Zonal Railways on the basis of Report generated by CRIS for
Traffic exchanged between Worked Lines and Indian Railways. This report will be
passed on to the Accounts Office of the railway on which the worked line is
situated for working out the earnings due to the worked lines in respect of
Through inward Passenger traffic (Printed Series). The earnings due to worked
lines in the case of Local Outward and Inward traffic and Through outward
traffic (Printed Tickets) will be worked out from the Passenger Classifications
for Printed Tickets submitted by the forwarding stations.
2139
Check of STBA, JTBS & YTSK Commission & Returns—
(1)
STBA 21
(a)
System generated Commission Detail – The amount of charged commission is shown
in monthly summary of transaction (cash Information). The commission is granted
to STBA on the amount of net sale of tickets. The amount of charged commission
should be tallied with the amount shown in Balance Sheet.
Calculation
of commission of STBA
(b)
checks of Returns
Checking
of returns shall be done as prescribe in Para 2119 and according to JPO of STBS
made between Account and Comm. Dept of home Railway.
(2)
JTBS
With
a view to improve dispensation of Unreserved ticket in city areas a scheme of
Jan Sadharan Booking Sewak (JTBS) was introduced.
Checks
shall be done according to the existing rules issued by Rly Board and
guidelines of JPO made between Accounts Dept. and Commercial Dept. of Home
Railway. All returns in respect of UTS returns send to Traffic Accounts office.
In addition to existing UTS returns following reports shall be sent to account
office-
Checks
of Returns of JTBS Checking of returns shall be done as prescribe in Para 2119
and as according to JPO of JTBS made between Account and Comm. Deptt. of home
Railway.
2139
YTSK Indian Railway now allows private parties in the establishment and
operation of PRS and UTS terminals. Such centers are called as YTSK. All YTSK
centers shall sent all the system generated returns related to PRS and UTS like
other centers owned by railway to Traffic Account Office as prescribed in JPO
made between Account and comm. Dept. and as per Agreement made between Rlys and
party. Checks of Returns of YTSK and commission Checking of returns shall be
done as prescribe in Para 2119 and as according to JPO of YTSK made between Account
and Comm. Dept. of home Railway.
2140
Check of Tourist Coupons.- Tourist Agents and Steamship Companies, who are
authorized under the terms of their agreements with railways to issue Tourist
Coupons, render statements showing the particulars of the coupons sold, the
commission deducted by them and the net amount remitted to the railway, at
intervals prescribed by the Railway Board from time to time. These statements
should be 23 checked in the same way as “Return of Blank Paper Tickets
(Appendix VII(C-CM)” and the receipt of the amount from the Tourist Agents and
Steamship Companies verified.
2141The
commission charged by the Tourist Agents, etc., should be checked with
reference to the rates agreed upon and should be debited to the Revenue
Expenditure Head, Abstract G-700 by means of a Journal Entry (A. 2712) prepared
at the end of the month.
2142
Check of High Official Requisitions. Requisitions.-tendered by High Officials
of Government for their journeys over the railway are received in the Accounts
Office along with the Daily Cash Remittance Note (COM/C. 9 Revised). They
should be checked to see that the Officer is entitled to the accommodation
supplied as laid down in the Tariff, that the Requisition is signed by the
Officer and the Station Master, that the particulars of tickets purchased are
recorded in the space provided on the Requisition for the purpose and that the
tickets are accounts for in the Local/Through Return of Blank Paper
Tickets(Appendix VII/C-CM).
2143
The collected foils of Requisition received from destination stations in the
case of Local traffic and from the collecting stations in the case of Local
Traffic and from the collecting Railway Accounts Offices in the case of Through
traffic should be checked with those received from the forwarding stations and
also with the particulars furnished by the Traffic authorities e.g.,
composition statements of special trains for High Officials and record of
movement of saloons and the relevant Tariff Rules.
2144
If any person travels with a High Official in a carriage or compartment
reserved for him, the usual fares received from the sale of First class tickets
to such persons will be adjusted as follows: 1) In the case of as a loon
reserved exclusively for the use of a High Official for which special haulage
rates are payable(i.e., saloons on which interest, maintenances and
depreciation charges are paid by Government), when the number of occupants
excluding Attendants is in excess of six,fares for the number of occupants in
excess of six shall be retained by the railway; 2) In the case of a saloon
belonging to the ordinary stock of a railway for which charges at public rates
are payable, when the actual fares for the number of occupants amount to more
than the minimum charge payable for the saloon, the difference shall be
retained by the railways; 3) In the case of First class compartment, when the
number of occupants is in excess of the minimum number of fares for which the
compartment can be reserved for the public, fares for the number of occupants
in excess, of the min number of First class fares, shall be retained by the
railway. Note. Portions of fares, which is not to be retained by the railway
shall be credited to the Department which bears the charge for the haulage of
the reserved accommodation by deduction from the carriage bills (A.2907)of the
railway submitted to the Department concerned.
2145
When any person accompanying a High Official holds are turn ticket, half of the
fares paid should be credited for each journey to the Department concerned.
2146
When a Personal Assistant, Stenographer or the clerk holding a ticket for the
class of 24 accommodation in which he is entitled to travel under the
Travelling Allowance Rules, travels with a High Official in the accommodation
reserved for the latter, the fare paid for such ticket should not be deducted
from the charge due to the railway for the reserved accommodation.
2147
Check of Free Passes.
1)
Officers issuing passes will advise the Accounts office of the number of the
blank Pass Books as and when they are brought into use and will intimate,
monthly, the opening and closing number of passes issued during the month and
the numbers of passes cancelled. In the case of through traffic, a monthly
return showing the number of Passes issued to each Railway together with the
number of Passes cancelled if any, shall be submitted by the issuing officers
to the financial Adviser and chief Accounts Officer of the destination railways
for similar check.
2)
Ten percent of monthly returns (com-T-7-revised), received from the ticket
checking staff showing particulars of Free Passes checked by them should be
selected every month, by the Accounts Officer and particulars of the free
passes noted therein should be traced into the relevant monthly returns of free
Passes received from the Pass issuing Authorities.
3)
A 5% test check of all the tickets issued on the passes issued on passes issued
on HRMS may be done by TAO in consultation with CRIS.
Irregularities,
if any, detected should be reported to the appropriate commercial/issuing
authorities for remedial action. The particulars of entries relating to free
passes with destinations on other Railways, if any in the through traffic
returns COM-T 7 (Revised) should be extracted and sent to the Traffic Accounts
office of the destination railway concerned for necessary check.
2148
. In their periodical inspections of Divisional offices, Accounts Officers
should see the work of these offices in connection with the custody and issue
of Free Passes.
2149
Check of Return of Excess Fares.-(COM/R-19):The check off are as shown in the
Accounts Foils of Excess Fare Tickets should be exercised in respect of two
days in each 10-day period i.e. (6) dates in a month.
2150
The amounts on the individual Excess Fare Tickets should be totaled and this
total checked with the total amount of the Excess Fare Tickets. If both the
totals agree, an individual comparison of Excess Fare Tickets with the Return
is not necessary. If the totals do not agree, comparison of individual tickets
with the entries in the Excess Fare Return should be made to locate the
discrepancy except where the difference between the two figures is within the
limits laid down by the Railway Board from time to time. The Accounts foils of
Excess Fare Tickets falling under the prescribed check should, however, be
compared in all respects with the relevant Returns.
2151
In examining the Excess Fare Returns, the opening numbers of Excess Fare
Tickets should be checked with the closing numbers of the checked Return for
the previous month and it should be seen that the tickets issued in the month
are accounted for individually in consecutive order, and there is no break in
the continuity of machine numbers. If a Local Excess Fare Ticket is not
accounted for in the Excess Fare Return, the debit should be raised against the
Station/ Travelling Ticket Examiner as if the ticket had been issued 25 to the
farthest station/destination to which it could be made available in Local
booking. In the case of Through traffic, the debit should be raised as if the
ticket had been issued to the farthest station/ destination with another
railway. The fares should be calculated on the basis of Second class fare for
Excess Fare Tickets for which the class cannot be ascertained from any other
connected records.
2152
All the cancelled Excess Fare Tickets and the collected Excess Fare Tickets
(received from the home railway stations in the case of Local traffic and from
the collecting Railway Accounts Officers in the case of Through traffic) should
be checked with the Excess Fare Return to the extent to the extent of two dates
i.e., the dates already selected for the purpose of checking the accuracy of
fares vide para 2149 In case of cancelled Excess Fare Ticket the passenger and accounts
foils should be received and reason for cancellation of EFT foils should be
clearly specified. Subsequent EFT Foil no. prepared in lieu of cancelled EFT
need to be quoted so as to co-relate the correctness of cancellation so done.
If co-relation could not be established with cancelled EFT, the debit should be
raised.
2153
In checking the correctness offers as laid down in the Paragraph2150,its should
be seen: 1) That the particulars shown in the Returns agree with those recorded
in the Excess Fare Tickets; 2) That complete particulars necessary for the
check of charges collected are recorded! and that the remarks in the column
'Cause of Charges' are sufficiently clear and complete to admit of check of
fares; that in cases in which lower penalty is levied on the authority of
Guard's Certificates the entries are supported by the original certificates.
2154
If any Excess Fare Ticket is found to have been issued for unbooked luggage,
the amount there of should be transferred to the Local/Through Luggage Return
(COM/L-26 Revised or COM/L-29 Revised) and charges checked accordingly.
2155
Excess Fare Returns of Travelling Ticket Examiners.-The checks mentioned in
Paragraphs2150 to 2155 are equally applicable to Excess Fare Returns of
Travelling Ticket Examiners. In addition to these checks, it should be seen
that Returns have been received from all Travelling Ticket Examiners and all
the Excess Fare Ticket books issued to them, as shown in the list furnished to
the Accounts Office by the Controlling authority(Paragraph551-CM),have been
continuously and completely accounted for in the Returns. It should also be
seen that the amounts deposited by the Travelling Ticket Examiners at various
stations are accounted for by the latter in their Balance Sheets.
2156
No apportionment shall be made of manual EFT’s in view of minimal Earning,
originating Railways shall retain the earnings. In case of system prepared
EFT’s the apportionment shall be done as per the rules prescribed for UT
Stickets.
2157
The Financial Adviser and Chief Accounts Officer should, in consultation with
the Chief Commercial Superintendent lay down a procedure for check over the
completeness of the accountal of Handing Over Memoranda and the continuity of
their numbers. Complete details regarding the Returns that are to be submitted
and the extent and scope of check to be exercised in the Accounts Office should
be prescribed in the local manual of procedure of the Accounts Office.
2158
Check of Certificates issued by Guards or other Authorized Railway Servants.-
Ten per 26 cent of the certificates issued by the Guards in charge of the
trains or by other authorized railway servants to the passengers, who are
unable to buy tickets for want of time but who have informed the Guards or
other authorized railways servants before boarding the trains or before being
detected of travelling without tickets, should be compared with the
Local/Through Excess Fare Returns. A complete checks should however, be
exercised over the accountal and continuity of numbers of these certificates.
2159
It should be seen at the time of periodical inspection that proper arrangements
exist for the safe custody and issue in serial order of the Excess Fare Ticket
Books to the Travelling Ticket Examiners. It should also be seen that any
additional book is to be issued to a Travelling Ticket Examiner on need basis
with the approval of competent authority which presently is Chief Commercial
Manager with the concurrence of Financial Advisor and Chief Accounts Officer.
Multiple choice questions:
- Which document should be compared with the
system-generated returns to ensure that the correct debit is raised
against a station?
- A) Monthly summary of PRS/UTS returns
- B) UTS generated statements
- C) Daily Shift Summary
- D) Station Balance Sheet
Answer: A) Monthly summary of PRS/UTS returns
- When should the gross amount be shown in the Station
Balance Sheet under PRS/UTS earnings?
- A) Always
- B) Only in case of a shortfall
- C) When refunds are included in the credit column
- D) When there is a deviation
Answer: C) When refunds are included in the credit column
- What should be excluded from the refund amount when
compensating for ticket cancellations against POS and UPI payments?
- A) All cancellations
- B) Manual cancellations
- C) Cancellations with no cash refund
- D) PRS Counter refunds
Answer: C) Cancellations with no cash refund
- What should be done if there are missing or mismatched
tickets according to UTS generated statements?
- A) Raise a debit against the station
- B) Ignore the issue if the difference is minimal
- C) Raise credit to compensate for the missing tickets
- D) Investigate the missing tickets but take no
financial action
Answer: A) Raise a debit against the station
- How should the apportionment of passenger earnings for
through traffic be done?
- A) Based on the gross earnings before any deductions
- B) By excluding elements other than the Basic Fare
- C) By retaining all earnings at the originating railway
- D) Based on the kilometers traveled on each Railway
without any deductions
Answer: B) By excluding elements other than the Basic Fare
- Which master data should be validated jointly by the
Commercial and Accounts departments annually?
- A) Station Balance Sheet
- B) Monthly summary of PRS/UTS returns
- C) Distance master of CRIS
- D) Return of Blank Paper Tickets
Answer: C) Distance master of CRIS
- Which type of tickets should not be apportioned and
should be retained by the originating railway?
- A) UTS tickets
- B) PRS tickets
- C) Printed Card tickets
- D) System-generated tickets
Answer: C) Printed Card tickets
- What should be done if the totals of manual BPTs do not
agree with the Return?
- A) Ignore the difference if it's minimal
- B) Compare each BPT individually with the Return
- C) Raise a debit against the station immediately
- D) Recalculate the totals and resubmit the Return
Answer: B) Compare each BPT individually with the Return
- What should be done in the case of frequent issue of
system Blank Paper Tickets for the same station pair?
- A) No action is necessary
- B) Intimate Commercial Offices for updating UTS System
data
- C) Discontinue the issuance of such tickets
- D) Raise a debit against the station for all such
tickets
Answer: B) Intimate Commercial Offices for updating UTS System data
- How should the amounts on individual Manual Blank Paper
Tickets be checked?
- A) Only check a random sample of tickets
- B) Check only if discrepancies are found
- C) Total them and compare with the Return of Blank
Paper Tickets
- D) Compare them with UTS generated statements
Answer: C) Total them and compare with the Return of Blank Paper Tickets
- In the event of missing BPTs, what should be done if
the accounts foil is missing?
- A) No action is needed
- B) Debit the farthest II class fare
- C) Raise a debit equivalent to the highest fare
- D) Issue a warning to the station
Answer: B) Debit the farthest II class fare
- What should be done with non-submitted accounts foils
of BPTs?
- A) Ignore if it's a one-time issue
- B) Raise a debit equivalent to the amount in the Return
- C) Resubmit the Return after corrections
- D) Investigate and file a report
Answer: B) Raise a debit equivalent to the amount in the Return
- What should be checked regarding the commencing numbers
of Blank Paper and other Paper Tickets?
- A) They match the system-generated numbers
- B) They agree with the closing numbers in the previous
month's checked Return
- C) They are issued in random order
- D) They are printed correctly
Answer: B) They agree with the closing numbers in the previous
month's checked Return
- In the case of non-submission of Accounts foils, what
should be done to avoid presumptive loss?
- A) Recalculate and adjust in the next Return
- B) Raise debits equivalent to the amount in the
relevant Return
- C) Issue an advisory to the concerned station
- D) Ignore if the amount is minimal
Answer: B) Raise debits equivalent to the amount in the relevant
Return
- How should the genuineness of forms I.A.F.T. 1720 and
1720-A be verified?
- A) Compare with monthly statements from Army Units
- B) Cross-check with UTS data
- C) Validate with the system-generated receipts
- D) Manually tally with daily reports
Answer: A) Compare with monthly statements from Army Units
- What should be checked when dealing with Emergent
Police Passes?
- A) They are issued in order of priority
- B) They are accounted for individually in consecutive
order
- C) They match the expected monthly total
- D) They are correctly logged in the daily summary
Answer: B) They are accounted for individually in consecutive order
- What is the primary reason for retaining collected
passes?
- A) For future reference
- B) To settle the liability for fares represented by the
passes
- C) To verify authenticity in audits
- D) For monthly reconciliation of station records
Answer: B) To settle the liability for fares represented by the
passes
- What should be done if a Blank Paper Ticket is issued
for a station with existing printed card tickets?
- A) No action required
- B) Investigate and inform Commercial Offices
- C) Ignore if it's an isolated case
- D) Raise a debit against the station
Answer: B) Investigate and inform Commercial Offices
- What should be the basis for debits raised against the
station for missing BPTs?
- A) The highest fare among all collected tickets
- B) The II class fare up to the farthest station
- C) The actual fare on the ticket
- D) The average fare based on similar tickets
Answer: B) The II class fare up to the farthest station
- Which type of tickets require a 100% system-generated
check?
- A) Manual BPTs
- B) Printed card tickets
- C) Blank Paper Tickets
- D) UTS tickets
Answer: C) Blank Paper Tickets
- What should be ensured when checking Printed Season
Tickets?
- A) The fares match the Tariff Rules
- B) They are issued only for valid routes
- C) They are accounted for individually in consecutive
order
- D) The issuance process is completed online
Answer: C) They are accounted for individually in consecutive order
When the number of occupants in a
saloon reserved exclusively for a High Official exceeds six (excluding
Attendants), how is the fare for the excess number of occupants handled?
a) The fare for all occupants is
retained by the railway.
b) The fare for the excess number of occupants is retained by the railway.
c) The fare for the first six occupants is retained by the railway.
d) The fare is shared equally between the railway and the Government.
Answer: b) The fare for the excess number of occupants is retained
by the railway.
32. In the case of a saloon belonging to the ordinary stock of
a railway, when the actual fares exceed the minimum charge payable for the
saloon, what happens to the difference?
a) The difference is retained by the
railway.
b) The difference is refunded to the passenger.
c) The difference is credited to the Government.
d) The difference is split between the railway and the passenger.
Answer: a) The difference is retained by the railway.
33. In a First Class compartment, how are fares handled when
the number of occupants exceeds the minimum number required for reservation?
a) Fares for the excess number of
occupants are retained by the railway.
b) Fares for all occupants are retained by the Government.
c) Fares for the first occupant only are retained by the railway.
d) Fares for the excess number of occupants are refunded to the passengers.
Answer: a) Fares for the excess number of occupants are retained by
the railway.
34. How should the portion of the fare not retained by the
railway be credited?
a) It is credited to the Government
through general revenue.
b) It is credited to the Department responsible for haulage by deduction from
the railway's carriage bills.
c) It is credited to the passengers as a refund.
d) It is credited to a charitable trust.
Answer: b) It is credited to the Department responsible for haulage
by deduction from the railway's carriage bills.
35. When a person accompanying a High Official holds a return
ticket, how is the fare for each journey handled?
a) The full fare is retained by the
railway.
b) Half of the fare for each journey is credited to the Department concerned.
c) The full fare is refunded to the passenger.
d) The fare is split between the railway and the passenger.
Answer: b) Half of the fare for each journey is credited to the
Department concerned.
36. What happens to the fare paid by a Personal Assistant or
Stenographer traveling with a High Official in reserved accommodation?
a) It is refunded to the passenger.
b) It is credited to the railway as a deduction from the charge for the
reserved accommodation.
c) It is not deducted from the charge due to the railway for the reserved
accommodation.
d) It is shared between the railway and the Government.
Answer: c) It is not deducted from the charge due to the railway
for the reserved accommodation.
37. How often should Officers issuing passes advise the
Accounts office of the number of blank Pass Books brought into use?
a) Weekly
b) Monthly
c) Annually
d) As and when they are brought into use
Answer: d) As and when they are brought into use
38. How should irregularities detected during the check of free
passes be handled?
a) Ignored if minor
b) Reported to the appropriate commercial/issuing authorities for remedial
action
c) Reported directly to the passengers
d) Passed on to the next department without action
Answer: b) Reported to the appropriate commercial/issuing
authorities for remedial action
39. What is the percentage of monthly returns from the ticket
checking staff that should be selected for check?
a) 5%
b) 10%
c) 15%
d) 20%
Answer: b) 10%
40. In case a local Excess Fare Ticket is not accounted for in
the Excess Fare Return, what action is taken?
a) A fine is imposed on the issuing
officer.
b) A debit is raised against the Station/Travelling Ticket Examiner as if the
ticket had been issued to the farthest station/destination.
c) The ticket is assumed to be lost.
d) The amount is refunded to the passenger.
Answer: b) A debit is raised against the Station/Travelling Ticket
Examiner as if the ticket had been issued to the farthest station/destination.
41. What should be done if the totals of Excess Fare Tickets do
not agree with the Excess Fare Return?
a) The totals are accepted as they
are.
b) Comparison of individual tickets with the entries in the Excess Fare Return
should be made to locate the discrepancy.
c) The matter is referred to the Government.
d) The totals are adjusted manually.
Answer: b) Comparison of individual tickets with the entries in the
Excess Fare Return should be made to locate the discrepancy.
42. During the check of Excess Fare Returns, what is checked
along with the correctness of fares?
a) The timeliness of ticket issuance
b) The passengers' destinations
c) The complete accountal and continuity of machine numbers
d) The quality of ticket paper used
Answer: c) The complete accountal and continuity of machine numbers
43. How are charges from Excess Fare Tickets for unbooked
luggage handled?
a) Added to the passenger's fare
b) Refunded to the passenger
c) Transferred to the Local/Through Luggage Return and checked accordingly
d) Credited to the Government
Answer: c) Transferred to the Local/Through Luggage Return and
checked accordingly
44. What additional check is applicable to Excess Fare Returns
of Travelling Ticket Examiners?
a) Monthly income audits
b) Checks to ensure that all issued ticket books are accounted for in the
Returns
c) Inspections by the Railway Board
d) Customer satisfaction surveys
Answer: b) Checks to ensure that all issued ticket books are
accounted for in the Returns
45. How is the apportionment of manual Excess Fare Tickets
handled?
a) Apportioned between originating
and destination railways
b) Retained by the originating railway due to minimal earnings
c) Credited to the Government
d) Split between all involved railways
Answer: b) Retained by the originating railway due to minimal
earnings
46. Who should ensure proper arrangements for the safe custody
and serial issuance of Excess Fare Ticket Books to Travelling Ticket Examiners?
a) Station Masters
b) Chief Commercial Manager
c) Chief Financial Officer
d) Financial Adviser and Chief Accounts Officer
Answer: d) Financial Adviser and Chief Accounts Officer
47. What should be checked when inspecting the periodical
issuance of Excess Fare Ticket Books?
a) The quality of the paper used in
the tickets
b) The serial order of issuance and safe custody arrangements
c) The timeliness of ticket issuance
d) The color of ink used for printing
Answer: b) The serial order of issuance and safe custody
arrangements
48. What percentage of certificates issued by Guards or
authorized railway servants should be compared with the Excess Fare Returns?
a) 5%
b) 10%
c) 15%
d) 20%
Answer: b) 10%
49. In checking the correctness of fares in the Excess Fare
Return, what should be seen regarding the entries?
a) The entries are made in the
correct ink color
b) The particulars agree with those recorded in the Excess Fare Tickets
c) The passenger names are correctly spelled
d) The entries are in alphabetical order
Answer: b) The particulars agree with those recorded in the Excess
Fare Tickets
50. How should irregularities detected in the Excess Fare
Return check be reported?
a) Directly to the passengers
involved
b) To the appropriate commercial/issuing authorities
c) To the Railway Board
d) Not reported at all
Answer: b) To the appropriate commercial/issuing authorities
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