Indian Railway Codes and Manuals-Engineering code-Chapter- 19 (XIX)

 


CHAPTER XIX

BUILDINGS AND RENTS
Staff Quarters

1901. Conditions for Provisions of Staff Quarters.- While residential quarters for staff may be provided by railways where conditions are such that private enterprise does not adequately meet the demand for housing the staff, or where it is necessary for special reasons to provide quarters for certain staff near to their work, no employee has any right to be provided with quarters.

1902. Classification of Quarters.- For the purpose of assessment of rent, quarters should be divided by the General Manager into separate classes approximately according to the standard of accommodation approved for various classes of Staff.

1903. Scale of Accommodation for Staff .- The scale of accommodation and the unit cost for each class of quarters are prescribed by the Railway Board. Motor garages should not as a rule be provided in staff quarters. In exceptional cases, however, where the General Manager considers that the provision of a garage is essential in the interest of an official's work it may be provided. In such cases, the cost of the. garage should be taken into account in assessing the rent for the quarters on arriving at the requisite return of six per cent on the total capital cost of all the quarters of the particular class concerned.

1904. Accommodation for Officers.-The scale of accommodation and the unit cost for each class of officer's quarters is prescribed by the Railway Board. No expenditure should be incurred on building houses or on making alterations and or additions to existing houses for officers without the specific and prior approval of the Railway Board except to the extent of expenditure not exceeding Rs.1,00,000/- on essential new works which include provision of electricity and sanitary installations (other than repairs and maintenance) on any one officer's quarter subject to the total expenditure in a financial year on this account on an individual Railway not exceeding Rs.30,00,000/- per annum. In the case of class Ill staff quarters temporarily occupied by officers, the specific approval of the Railway Board will be necessary if any additions and alterations are to be made to such quarters.

(Authority : Railway Board letter No. 2014/LMB-II/1/1  dated 25/27.08.2014  )

1905. Temporary garages may be provided in officer's quarters which are not entitled to garages and in quarters meant for staff which are temporarily upgraded for the use of officers at the request of officers who own cars. The cost of such temporary garages should not exceed Rs.10,000/- (Rupees Ten Thousand only) in each case. The garage except flooring should be built with such materials only which, can be fully reclaimed and should be dismantled as soon as the quarter is downgraded or is allotted to an officer who does not own a can Extra rent should be charged from the officer on whose request the temporary grade is provided at the rate of six percent per annum on the cost of the garage including cost of flooring, erection and dismantlement plus depreciation and maintenance charges to be calculated according to the life of the garage and cost of maintenance. Life of the garage should be determined on the basis of the average occupancy spread over the life of the assets and not on the basis of life of the assets only.

(Authority : Railway Board letter No. 99/LMB/10/29 dated 3.5.2000  )

Rent

1906. Assessed Rent.--The assessed rent for each class of quarters should be fixed at six percent of the total cost of all the quarters in that class, whether the total cost is charged to Capital Development Fund or Open Line Works Revenue.

1907. In the case of officers' quarters all the quarters on each Railway should be pooled in one class and the rent to be charged for such pooled accommodation calculated on the floor area basis. The assessed rent of staff quarters should be fixed on floor area basis wherever possible. Substandard quarters not provided with essential basic amenities such as kitchen, store, lavatory and without source of water supply in the vicinity and with very low roof should be excluded from the general pool of quarries and constituted into a separate pool and their rent fixed at six per cent of the total outlay on such quarters.

1908. Rent should be reassessed once in five years on the basis of the total cost as on 31st March, and for the purpose of working out the details a period of two years is allowed, e. g. the rent worked out on the basis of the cost as on 31st March, 1971 will be effected from 1st April, 1973.

1909. The approximate capital cost of electric, sanitary and water supply installations should be segregated from the capital cost of the building proper so that a reasonable assessment of the increase in the pooled rent on account of the provision of such installations is made and added separately to the pooled rent only in respect of quarters within a pool which are provided with such amenities.

1910. In the case of leased and requisitioned buildings, the rent paid to the landlord should be treated as the assessed rent.

1911. Cost. For the purpose of assessment of rent, the total cost of quarters should include the entire cost of construction irrespective of its allocation, including sanitary, water supply and electric installations and fittings but not the cost of land and its development. When there is no record to show the actual cost of acquisition or construction of residential buildings, the estimated original cost (whether charged to Capital Development Funds or Open Line Work-Revenue) may be taken as its cost for the purpose of paragraph 1906.

1912. Development of land will include the following :--

(a)        Raising, levelling and dressing of sites.

(b)       Construction of revetments, retaining walls, compound walls, fences and gates. (c)              Storm water drainage.

(d)       Approach roads and paths within the Compound.

(e)        Sewerage, Street lighting including transformer house distribution mains etc., water Supply arrangements including ground reservoir, overhead tank, distribution system etc., and plantation in the colony. Any extra expenditure incurred on development of and in special terrain containing black cotton soil or seismic belt as in Assam etc., is also to be treated as development expenditure for this purpose. 

1913. It is permissible to pool the total cost of electric installations in all the quarters belonging to a class at each station and to adopt the average total cost for purpose of assessing rent on electric installations. The average will be applicable to railway employees only and not quarters let to other Government departments or outsiders.

1914. Fittings. --Only the following should be regarded as fittings for the purpose of paragraphs 1911 and 1913: - 

Electric Fittings

(a)             Lamp fittings of all kinds.

(b)             Fans, including switches and regulators, the hire of which is not charged separately.

(c)            Meters, the hire of which is not charged separately.

(d)                      Electric heaters and water heaters fixed  to the buildings.

Sanitary and water supply Fittings 

(a)            Apparatus for hot water supply fixed to the building.

(b)             Baths, basins and lavatory equipment, and

(c)            Meters, the hire of which is not charged separately. 

Electric bulbs may be provided from railway funds as first equipment their cost being included in the first cost for purposes of charging rent. The cost of all subsequent replacements should be charged to the occupants. 

1915. Provision of Furniture and Other amenities.--The provision of other special installations and fittings such as heating installations, electric lifts, refrigerators, and of furniture requires the prior sanction of the Railway Board. Chicks may be provide d or replaced only against specific requests from allottees of residences and wherever they are so supplied/or replaced hire charges should be recovered in addition to the normal rent of the quarter. The rate for the charges will be the rate prescribed from time to time by the Railway Board. For the purpose of this paragraph, portable heaters or water heaters which obtain their electrical energy by means of movable plug in a socket in the wiring system should be classed as furniture. 

1916. Cost of Buildings partly used as on Office.--When a building is used partly as a residential and partly as an office for which no rent is paid, the cost of the portion occupied as residence should be separately estimated by the General Manager for the purpose of assessing rent, When separate office accommodation is provided for the occupant and the use of part of his residence for office purposes is optional, no deduction from the rent is permissible on this account. 

1917. Hire of Private Buildings.--(l) The hiring by the Administration of a private building for use as residence by a gazetted officer requires the prior sanction of the Railway Board. The General Manager may hire private buildings for use as residence by non-gazetted staff subject to the following conditions: - 

(i)         That it is necessary, in the interest of the railway, for the employee to reside in a particular locality and suitable accommodation owned by the railway does not exist in that locality, and

(ii)        That houses are not engaged which provide a scale of accommodation in excess of that usually allowed to the employees in question. 

(iii)       There is no restriction on the powers of the Railway Administrations or of Chief Engineers to rent officer accommodation. 

1918. Rent for temporary huts and tented accommodation.--No rent is to be recovered from the staff who are temporarily accommodated in huts built of bamboo framing grass mat walling and thatched roofs at ghats and also from staff who are provided with tented accommodation on relaying, surveys and construction.

1919. Hire Charges for Furniture.-Hire charges for furniture let out to Railway officers by Railway administrations should be recovered at 14 per cent per annum on the cost of furniture supplied in respect of durable articles and at 24.75 percent per annum for non-durable articles. These are inclusive of repairs and maintenance charges also and are to be levied on the original cost of furniture as borne in the books (Tools and Plants Register) and not on depreciated cost. For this purpose, articles with longer life e. g., beds, almirahs, tables, chairs etc. may be classified as durable furniture and articles with comparatively shorter life e. g., door mats, curtains, mattresses, durries, chicks etc., are to be treated as non durable articles.

1920. Payment of Service Charges to Local Bodies.-Under clause (i) of Article 285 of the constitution the properties of the Government of India are exempt from all taxes imposed by local authorities in the States. Without prejudice to the legal rights conferred under the appropriate laws on any property held by the Central Government within the jurisdiction of local bodies, payment should be made with effect from 1st April 1954 to local bodies in States except in the State of Jammu and Kashmir, for "Service Charges" in respect of Central Government properties on the following basis :-

(i) The Railway will make payment in respect of their properties for "Specific Charges" rendered by local authorities but payment of such "Service Charges" shall be treated not as payment of taxes but of compensation payable in quasi contract. "Specific Charges" will include not only direct services such as water and electric supplies, scavenging etc., but also general services such as street lighting, town drainage, approach roads connecting the Railway properties etc. But such items as educational, medical or, public health facilities will be excluded.

(ii) For large and compact blocks of these properties the Railway will not pay for such Specific services as they themselves arrange.

(iii) The assessment of "Service Charges" should be on actual basis in case of metered water or electricity etc. or where services like drainage and scavenging etc. are charged for separately. But where some or all such specific services are not charged for separately but are part of a consolidated property tax, the quantum of `Service charges" payable to the local bodies should be calculated in terms of paras 1922, 1923 and 1924.

(iv) Railway Administration may also enter into separate contract with any local authority for the supply of water and electricity or scavenging or any other services.

1921. Under Article 285 (2) of the Constitution, Central Government is liable to pay such local taxes as were being paid before 26th January, 1950. Accordingly, with effect from 1st April, 1966 the Railway will pay the following :-

(i) In respect of properties owned by the Railways on 31st March, 1937 and liable on that date to specified taxes by virtue of a notification under Section 135 of Indian Railways Act, 1890 and notification re-issued under Section 3(1) of the Railway (Local Authorities Taxation) Act, 1941 taxes at rates not exceeding the rates in force on 31st March, 1937.

(ii) In respect of properties held by the Railways on 26th January, 1950 and liable on that date to local taxes by virtue of a notification under the Railway (Local Authorities Taxation) Act, 1941 taxes at a rate not exceeding that levied prior to 26th January, 1950.

(iii) As regards properties acquired by the Railways subsequent to 31st March, 1937 or ?6th January, 1950, payment of increased taxes due to an increase in the valuation of property may be admitted, the rate of tax remaining the same. These taxes would be payable with effect from 1st April, 1966 only at the rates prevailing before 26th January, 1950 or 1st April, 1937 as the case may be (Cf. para 1249).

1922. The Quantum of "Service Charges" payable to local bodies should be calculated on the following basis with effect from 1st April, 1967 if they are levied as consolidated tax as distinct from separate taxes for each item of service :--

(i) In respect of isolated Railway properties where all services are availed of by the Railway in the same manner as in respect of private properties, the Railway will pay service charges equipment to 75 per cent of the properly tax realised from individuals.

(ii) In the case of large and compact colonies which are self-sufficient with regard to services or where same of the services are being provided by the Railways themselves the service charges will be calculated in the following manner

(a) In the case of colonies which do not directly avail of civic services within the area and are self-sufficient in all respects, the payment of service charges will be restricted to 33-1/3 per cent of the normal rate of property tax applicable to private, properties.

(b) In respect of colonies where only a partial use of the services is made service charges will be paid as 50 per cent of the normal property tax rate.

(c) In respect of colonies where all the services normally provided by the municipal body to the residents of other areas within its limits are being availed of, service changes will be paid as 75 per cent of th property tax rate realised from private individuals.

Note:- If in a property tax assessment, elements of charges for individual services which are not availed of, are identifiable, the quantum of general tax for the application of para 1922, should be excluding such elements.

1923. The annual ratable value of the properties for arriving at the service charges payable to local bodies whether as consolidated tax (in terms of para 1922) or as distinct and separate taxes for different services provided (in terms of para 1924) based on the annual ratable value (item iii of para 1920), shall be 9 per cent of the' Capital Value' of the property concerned both in respect of residential and non-residential properties. The 'Capital Value' shall include the cost of acquiring or constructing the building including the cost of site. its preparation and any other capital expenditure incurred after acquisition or construction or when this is not known the present value of site as borne on the records of the Railway.

1924. In the case of taxes being levied separately for each item of service the share of general services rendered by a local body to be borne by the Railway will be on the following basis with effect from 1 st April, 1954.

Water and Drainage Tax :

·         (a) Where a Railway Administration derives no direct benefit.          1/3 of the tax

·         (b) Where a Railway Administration derives only partial benefit.       1/2 of the tax

·         (c) Where a Railway Administration derives full benefit.                        Full tax

Scavenging Tax :

 

(a) Where a Railway Administration has made efficient arrangements of its own for the daily removal and disposal of rubbish, filth etc. from its premises.

No tax

(b) Where the Railway Administration has made arrangements for removal of fifth  etc., but where the local authority is responsible for its final disposal.

1/2 of the tax

Lighting Tax :

 

(a) Where the Railway Administration does not take power from the local authority for lighting its premises and where the roads leading to be Railway station are also not lit by the local authority.

No tax

(b)  Where the Railway Administration does not take power from the local  authority for lighting its premises but the roads leading to the  Railway Station are lit by the local authority.

1/2 of the tax

(c) Where the Railway Administration takes power from the local authority for lighting its premises

Full tax in addition to the charges for energy consumed

1925. The arrangements arrived at between Railways and local bodies in respect of property tax and service charges prior to 1 st April, 1967 may be continued to be followed and will not be disturbed. The arrangements regarding Railway properties in Delhi will not be disturbed. (in the case of Calcutta upto 31-3-1968 only.)

1926. In the case of residential buildings occupied by officers, taxes which are by local law, rule or custom ordinarily leviable on tenants should be paid by the occupants during the term of his occupancy. If by local law, rule or custom the tax is chargeable to the owner it will be payable by the railway.

1927. The municipal taxes assessed on the annual value of residential buildings in which office accommodation is also provided or on the land appertaining to them should be treate as separate from the rent. The officer. occupying the residential portion should pay the share of such tax corresponding to the share of the rent payable by him and the railway should be debited with the balance.

1928. Staff are exempted from the payment of local taxes leviable on railway buildings (as opposed to taxes of a personal nature leviable on railway employees such as Haisiyat Tax, Circumstances and Property Tax etc.) whether the services are rendered by the railway or by a Municipality or similar local bodies. This concession is also admissible to staff during the period they officiate as officers.

Buildings not Essential to Railway Working

1929. Except as specifically provided in the following paragraphs no expenditure should be incurred by a Railway Administration on buildings and other works, not essential to Railway working.

1930. In ordinary circumstances the Railway Administration should endeavour to keep the expenditure during the year on existing schools for children of staff, institutes, hospitals, dispensaries, etc. within the amount provided for such works in the sanctioned budget subject to the limitations in paragraph 1931 et esq. and other extent orders on the subject, Special cases involving expenditure in excess of these limits, such as, the provision of institutes, etc. as part of a new railway colony,, should be submitted for the orders of the Railway Board.

1931. Schools.-No new Railway school should be opened without prior sanction of the Railway Board. The Railway Administration may, however, incur expenditure on the existing schools in each case up to Rs.15000. The previous sanction of the Railway Board should be obtained to all expenditure proposed to the incurred on the existing railway schools in excess of the provision in the sanctioned budget.

1932. For the purpose of paragraph 1931, a Railway school includes quarters for teaching staff but does not include schools intended for the training of Railway staff and apprentices, such as the Chandausi Training School and Loco or Traffic Training Schools.

1933. The Railway Administration should exercise considerable care in dealing with proposals for expenditure on all such works so as to ensure a proper distribution of expenditure over the various classes of the staff.

1934. Hiring of Private Building-When no Railway building is available and an outside building is hired for accommodating a new institute, etc, the rental value of the building so hired, should be capitalized at 5% and set against the sum provided in the sanctioned budget of the year in which the arrangement is entered into. The same procedure should also apply in leasing land for tennis courts. in the latter case a suitable condition be included in the lease so as to obtain same payment by the lessor to the Railway for improvement to the land due to the construction of the tennis courts. The cost of the improvement may be met from open Line Works-Revenue or Development Fund, as the case may be.

1935. Conversion of Existing Building.--When an existing building of the Railway is converted for the purpose of accommodating an institute, etc., the original cost of such building as also the cost of conversion should be taken into account for balancing against the budgetary provision.

1936. Incidence of Maintenance and Upkeep of Institutes-A Railway Institute should be looked upon as a club provided by the railway rent-free for the benefit of its employees. As a general principle, therefore, the railway should provide everything which a landlord ordinarily would and the institute should pay for all that a tenant would usually be liable.

1937. Accordingly the Railway Administration will bear:-

(a) The first cost of the building including the cost of electric installations (which include electric

fans), with necessary furniture, road, fences, tennis courts and other playing grounds. The term "Furniture" is not intended to include billiard tables, pianos and pictures, It includes lamps, other than billiard table lamps, and keys of almirahs and book boxes.

(b) The cost of maintenance and alterations, except as provided in paragraph 1938 below in the case of tennis courts and other playing grounds, the railway administration will bear only the ordinary engineering repairs.

The expenditure incurred by the Railway Administration will be allocated in accordance with the rules and orders on the subject,

1938. The institute funds will bear-

·         (a) the cost of rolling, watering grass-cutting and other maintenance charges of playing grounds, other than engineering repairs ;

·         (b) the cost of maintenance of its gardens and ornamental grounds;

·         (c) the cost of maintenance and renewal, whether partial or complete, of electric installations (which include electric fans) payable at a flat rate of 5 per cent per annum on the capital

·         cost of installation;

·         (d) the cost of electric current consumed and hire of meter;

·         (e) occupier's share of municipal taxes for specific direct services rendered to an institute by a Municipality, such as conservancy, water and the like taxes, as distinct from taxes  of a general nature;

·         (f) water charges calculated as so much per tap, each railway administration fixing its own scale of charges.

In cases where large quantities of water are supplied by Railway Administrations, as in the-case of swimming baths, the actual cost of water supplied should be recovered.

Note No charges for supply of water to swimming baths should be recovered in cases where waste water from such baths is utilized for definite Railway purposes, e. g. flushing  of sewers and watering of gardens, etc.,

1939. Club House for Officer.-Club Houses may be provided for the use of Railway Officers on the same basis as Railway institutes are provided for other Railway Staff. Paragraphs 1937-E and 1938-E will apply to Officer clubs also.

1940. Other Structures for the Benefit of Railway Staff.-Works, such as structures for the Hat on the local markets, for the benefit of the Railway staff at a station where a Station Committee exists may at the discretion of the General Manager and within the amount provided in the sanctioned budget, be constructed at the request of the station committee out of the funds of the Railway. In such cases, the station committee should pay to the Railway Revenues such rent as may be fixed by the Railway Administration. In fixing the rate of rent, it should be seen that an adequate return on the amount expended is ensured so as to cover the interest, maintenance and depreciation charges in respect of the structure (c. f. paragraph 1942). Formal agreement should be executed by the station committee before an arrangement outlined above is entered into.

Railway buildings occupied by other Government Departments and private individuals or vice-versa

1941 Subject to the provisions of paragraph 1966, no railway building may be occupied by any person not in the service of the railway without the sanction of the General Manager of the Railway.

Railway buildings, including residential quarters, permanent allotted for the exclusive use of other Government Department.

1942 Rent In the case of buildings, including residential quarters, permanently allotted for the exclusive use of other Departments of the Central Government, other than Post & Telegraphs Department (refer paragraph 1943) and of the State Government, rent shall be recovered in accordance with the following rules:-

(i) Rent charged by Railway Administration to all Government departments will be uniform except in the case of Post and Telegraphs Department for which separate rules have been evolved (refer paragraph 1943) and except as provided in note 1 to rule (iv) below and will cover interest, maintenance and depreciation in respect of both of the buildings and the electric installations therein.

(ii) There will be only two classes of buildings- viz.-pucca (permanent) and kutcha (temporary).

(iii) The rate of interest will be the rate prescribed from time to time by the Railway Board. (The rate of interest is 6 percent from 1st April 1965). The rate of interest to be adopted in the case of buildings and of the electric installation is the rate in force on the date on which each was completed.

(iv) The following uniform rates will be adopted to cover the maintenance and depreciation :--

·                     For Permanent buildings

·                                                          3 per cent

·                     For Temporary buildings

·                                                          7 ½ per cent

·                     For Electric installations in either case

·                                                          8 per cent

Note .--North-east Frontier and Eastern Railway.

Administration should charge rent on the capital cost of purely temporary buildings at the rate of 15 percent and 25 percent over the former Assam-Bengal and Eastern Bengal areas respectively,

Note 2--  As the rate of 8 percent is intended to cover both maintenance add depreciation, the charges for current should not include any element to cover maintenance or depreciation charges of these installations.

(v) The charges under (is) and (iv) above abaft in either case be calculated line total cost. the cost of land being included in the case of buildings. The total cost for this purpose in either case, include the usual departmental charges for supervision and storage besides freight and incidental charges laid down in paragraph 2328-S, whether the buildings and installations at newly provided or provided in replacement of old ones.

(vi) The rates Prescribed above do not include municipal and other taxes payable under local laws. The actual charges on account of such taxes will be recovered from the occupying department of Government in addition to the percentage payable as rent. Similar taxes if Payable under the local laws by occupiers, will be paid direct by the occupying department to the local authorities concerned.

(vii) The buildings and/or installations will be replaced or renewed out of railway funds when the occasion arises, but the charges for interest and maintenance after such replacements or renewals will be recalculated on the book values of the new buildings and/ or installations, the original transaction in each case being considered as having been finally closed on the assumption that the railway administrations has recovered line total cost of line original building and c' installations through the provision for depreciation included in the rates prescribed in rule (!v) above.

1943. Recovery of Rent from Post and Telegraphs Department-With effect from I st April 1968 the recovery of rent for buildings constructed for Post and Telegraphs Department shall be calculated on the following basis 

(a) Interest Charges.

(i) On capital invested from 1st April 1964 at the prevalent dividend rate i.e., 6 per cent. 

(ii) On capital invested prior to l st April 1964 at 4½ , per cant.

Note .For the above purpose the original cost of line building would include book value of the building and the land, usual departmental charges for supervision and storage and freight and incidental charges as laid down in be.1942 E.

(b) Depreciation and Maintenance charges for Civil Works

(i) Depreciation charges-at 2-per cent of the original cost of the building as mentioned in the note above but excluding the cost of land.

(ii) Maintenance Charges :--

(1) For service buildings at 2,4 percent of the original  of building as mentioned in the note above but excluding the Cost of land.

(2) For residential building at 3.5 per cent of the original cost of building as mentioned in the note above but excluding the cost of land.

(c) Depreciation and Maintenance Charges of electrical installation at 8 per cent of the original cost.

1944. Surrender of buildings.--If the buildings are not required by the using department any loss sustained by railways consequent on the surrender of the buildings will be borne by such departments provided that the abandonment is not effected in the interest of, or necessitated by changes introduced by the railway. The loss should be assessed in the following manner :--

The Department concerned should be debited with.--

(i) the depreciated value of the building and

(ii) the cost of dismantlement of the buildings, and credited with the sale proceeds of recovered material, no allowance being made for land.

Note 1-- This paragraph is for the present applicable only to the Posts and Telegraphs, the Police and the Defence Departments.

2-- If, in any case, a railway administration decides to use (after surrender) a building permanently allotted to the Police Department, that Department should be debited with the depreciated value of the building and credited with the depreciated value of a building of the type required for railway purposes, provided that depreciation should for the purpose of the credit, be reckoned on the present day cost of providing such a building and on the assumption that it is as old as the building surrendered by the Police Department. A claim for the recovery of loss in the aforesaid circumstances, should, however, not be made unless the loss involved in a particular case is substantial.

3-- The provision of Note 2 above will apply to the Posts and Telegraphs and Defence Departments except that the compensation, if payable, should be determined by negotiations between those departments and the railway administration concerned.

4-- Depreciation should not be calculated from a date earlier than the date on which the new rates of rent (including depreciation) for all Government Departments come into force, viz., the 1st April, 1936. It should, however, be calculated for the period the building may have remained in the occupation of the railway.

5--Depreciated value should be arrived at by assuming the normal life of buildings to be 50 years allowing for depreciation at 1/50th of the original cost per year.

6-- The sale proceeds will be the net sale price after taking into account the cost of carriage, if any of dismantled materials.

7-- The provisions of this rule, will, for the present, apply only to railway building specially constructed for other departments and not to building originally constructed for railway purpose but subsequently allotted to other departments.

1945. Surrender of fittings.--When electric and other fitting provided in the buildings are not required by the using department the loss consequent on the surrender of such fittings should be borne by such departments. The loss should be calculated on the same basis as that prescribed in paragraph 1944 except that for fittings other than electrical instead of the depreciated value of such fittings the original value should be taken into account for debit to the department concerned.

Note--The paragraph is for the present applicable only to the Posts and Telegraphs, the Police and the Defence Departments.

1946. Notice to surrender of buildings and fittings.--In all cases, where the buildings or electric or other fittings provided therein are not required the using departments will have to give the railway administration at least, three months notice of their intention either to vacate a building and surrender if finally or to dispence with the use of electrical and other fittings. If such notice is not given, the departments concerned will be liable for rent up to three months from the date of actual surrender or up to the date on which dismantlement of the buildings or the fittings is commenced, whichever is less.

Note--This paragraph is for the present applicable only to the Posts and Telegraph, the Police and the Defence Departments.

Defence and Posts and Telegraphs Departments Quarters constructed for railway servants

1947. In the case of Defence Department and Posts and Telegraphs Department quarters specifically constructed for occupation by railway servants, the standard rent according to the rules of those departments shall be payable to the department concerned.

1948. For the purpose of maintenance of telegraph lines the Posts and Telegraphs Department will at its own cost keep linemen at convenient stations of the Railway for which it supplies telegraph wires and the railway authorities will provide accommodation for such linemen and also cable jointers and cable mechanics in electrified sections to live on the premises, in the immediate vicinity of those stations and will afford them all reasonable facilities for constantly inspecting its telegraph lines cables. The accommodation will be such as is provided for railwaymen of corresponding pay and rent for it will be charged in accordance with paragraph 1943.

Railway buildings including residential quarters temporarily allotted 
to other Government Departments.

1949. Railway Buildings including quarters may be let out temporarily to other departments of the Central Government or State Governments. The rent for such buildings shall be recovered in accordance with para 1942. In this case the quarter is placed at the disposal of the department of Central Government or the State Government who makes the allotment at its own discretion.

Railway residential quarters temporarily allotted to non-railway Government employees.

1950. When available railway quarters may be let out temporarily for occupation by employees of non-railway Departments of the Central and of State Governments by official arrangements. Residential accommodation will be deemed to have been procured by official arrangement only if it is done under orders of an authority competent to assume on behalf of Government responsibility to provide residential accommodation. In this case the names of the employees are sponsored by the Department or State Governments and the allotment is made by the Railway direct to the employee in question. In such cases the following rules will apply :--

(i) Officials of the departments of the Central Government subject to the provisions of paragraph 1952, rent as due under civil rules i.e., Fundamental Rule 45-A shall be recovered.

(ii) Officials of Andhra Pradesh, Assam, Bihar, Gujarat, Kerala, Nagaland, Tamil Nadu, Maharashtra, Karnataka, Orissa, Punjab, Rajasthan and Uttar Pradesh Governments--10 per cent of the official's emoluments or standard rent adopted by the railway for its own employees whichever is less.

When accommodation is provided at (i) at officer's own request or (ii) not by official arrangement or (iii) in excess of what is appropriate to their status at their own request full rent in accordance with para 1942 shall be charged. If the accommodation provided is leased or requisitioned full rent will be payable.

Whatever may be the rules of each Government for providing rent free or concession rent quarters to their respective employees, when accommodation is provided by one Government to the employees of the other Government, the former Government would recover assessed rent or 10 per cent of the occupant's emoluments whichever is less.

(iii) For officials of Jammu and Kashmir, Madhya Pradesh and West Bengal, rent shall be recovered in accordance with paragraph 1942.

Other Government Department quarters allotted 
temporarily to Railway employees.

1951. When quarters belonging to other departments of Central Government or to State Governments are let out temporarily to railway employees, the following rules will apply.--

(i) Central Government quarters--Subject to the provisions of paragraph 1952, rent as due under F. R. 45-A shall be recovered.

(ii) Quarters belonging to Andhra Pradesh, Assam, Bihar, Gujarat, Kerala, Nagaland, Tamil Nadu, Maharashtra, Karnataka, Orissa, Punjab, Rajasthan and Uttar Pradesh Governments :--

When accommodation is let out by official arrangement rent for such accommodation shall be charged at the rate of 10 per cent of the occupant's emoluments or the standard rent adopted by the State Government for their own employees whichever is less.

When accommodation is provided (i) at the officer's own request or (ii) not by official arrangement or (iii) in excess of what is appropriate to their status at own request or (iv) the accommodation provided is leased or requisitioned full rent will be charged.

Whatever may be rules of each government for providing rent free or concession rent quarters to their respective employees, when accommodation is provided by one government to the employees of the other Government, the former government would recover the standard rent or 10 per cent of the occupant's emoluments, whichever is less.

(iii) For quarters belonging to Jammu and Kashmir, Madhya Pradesh and West Bengal Governments full rent according to the rules of the State Government shall be payable.

1952. In cases covered by clause (i) of paragraphs 1950 and 1951, if the occupant of a quarter is exempted from payment of rent under the rules of his department, no rent of the quarter including rent on electrical installation and fittings shall be payable, though in cases covered by paragraph 1951 (i) rent on electrical installation and fittings, as due under the railway rule, shall be recovered from the occupant and credit to railway revenues.

Note.--This exemption does not extend to payments, if any, made by the owning Department in respect of occupier's share of taxes, or of charges for the consumption of light water, etc. Such charges will, in any case, be recovered from the Department to which the quarters have been temporarily allotted, leaving it to that Department to recover them from its employees, or not, in accordance with its own rules.

1953. Occupation of Railway Rest Houses or Rest Rooms.--Railway Rest Houses and Railway Rest Rooms are primarily intended for the use of Railway officers. They can be allotted to retired Railway officers also when they are not required by serving Railway officers, for a maximum period of 7 day at a time on payment of charges which will be computed on daily basis at the rate of 15% of the last pay drawn by the retired Railway officer and on the basis of a month constituting 30 days.

Members of Estimates committee of Parliament, Members of Railway Convention Committee, officers and staff of Lok Sabha Secretariat accompanying the Convention Committee may be permitted to occupy Railway Rest Houses and Rest Rooms whenever they undertake tours on behalf of Railways on payment of Rs.5/- per day per suite.

The Rest Houses and Rest Rooms may, however, be occupied by non-railway Government officers on tour on payment of charges as indicated in para 1954 provided the accommodation is not required by Railway officers. The non-Railway officers may have to vacate the Rest House when Required by the Railway in an emergency. Rest Houses and Rest Rooms may be booked for a period of 4 days only at a time after which the occupants may be required to vacate the accommodation if required by other and no booking can be made more than one month in advance. The rest rooms at Victoria Terminus station at Mumbai are excluded from the scope of allotment to non-Railway Government Officers.

1954. Charges for the occupation of Railway Rest Houses and Rest Rooms by non-Railway officers, as a contribution towards the maintenance of such establishments shall be levied at rates which will be notified from time to time.

For the purpose of these rules 24 hours from the time of arrival will be reckoned as a day and charges recovered accordingly. Officers who book the Rest Houses and Rest Rooms and who for any reason fail to occupy them shall be charged half rates, for the period the booking has been made, unless the room is taken up by some other officer. The charges should be recovered in cash in advance before or at the time of occupation of the accommodation.

1955. Notwithstanding the provisions contained in para 1953 non-Railway officers indicated below will be treated as Railway Officers on duty in the matter of recovery of charges :--

(a) Officers of the Posts and Telegraphs department having free duty passes in the area covered by the Railway Pass.

(b) Officers of the Special Police Establishment and Government Railway Police working on Railways.

(c) All officers serving under the conciliation officers, Railways and Supervisor Railway Labour.

(d) The Officers of the Audit department (Railway Wing) and Special Railway Magistrates.

(e) The Officers of the Industrial Security Inspection Team of the Intelligence Bureau (Ministry of Home Affairs).

(f) The Commissioners of Departmental Enquiries, Central Vigilance Commission, New Delhi.

Any addition or alteration if required to be made to the above list of officers may be made by the Railway Administration in consultation with the Financial Adviser and Chief Accounts Officers of the Railway under advice to the Railway Board.

Military buildings on railway Lands

1956. In the case of railway units of Territorial Army the expenditure of which is borne by the Ministry of Defence, the works connected with such units on railway land will be constructed, maintained and kept in repair through the agency of the Railway Administration concerned at the cost of Ministry of Defence, a fixed charge of 2 1/2 per cent per annum on the capital cost (including departmental charges in terms of para 1137 being levied by the railway to cover the cost of maintenance). In the event of the head-quarters of such units being changed the railway administration will take over the buildings at a fair valuation.

Buildings for Railway Police

1957. The Railway Administration will own the buildings already built and to be built in future within railway premises and the State Government will own the rest. The rent of quarters built by Railway Administration for the Police staff before the 1st April, 1937 will be regulated by the rules in force prior to the date.

1958. Reasonable accommodation should be provided free of rent at railway stations on the Indian Railways for Police stations, including malkhanas and Godowns, and lock-ups having due regard to the needs of the railway station. Where, however, electric installations and water metres are provided, rent for the installations and the metres should be recovered together with the cost of current and water consumed.

If any municipal taxes are payable by railways in respect of such Police stations and lock-ups, their incidence will be as follows :--

Taxes of the nature of house or property tax which are payable by owners, should be borne by railways. Taxes levied for special services rendered for the benefit of the occupier should be recovered from the Police Department irrespective of whether they are under the local law or custom recoverable separately or form part of a consolidated property tax.

(The orders in this paragraph have effect from the 1st April, 1937).

1959. As from the 1st April, 1937 the railways are responsible for payment to the local administrations concerned of the entire cost of "Order" Police employed on Indian Railways. Railway Administrations will debit State Governments with the full standard rent (i.e., rent calculated on actual total cost) for all railway buildings occupied by the "Order" Police staff (including supervising staff) the State Governments debitting the railways with :--

(1) the difference between the standard rent and actual rent recovered in the case of staff other than supervising, and

(2) one-forth of this difference in the case of supervising staff.

In the case of temporary buildings at Ghat stations which are provided by the old Assam Railway for the Police Department the Railway Administration will recover from the State Government 25 per cent per annum of total cost on account of rent and the cost of shifting such buildings, with effect from 1941-42.

1960. Accommodation for Railway Co-operative Societies.--Where convenient, suitable existing premises may be offered to the Consumer Co-operative Societies on rent. If these are not available, private accommodation may be taken ensuring that the rent is reasonable and the accommodation is not excessive. If neither of the courses is feasible new buildings may be constructed with Railway Board's sanction. The buildings should be so designed as to admit of their conversion into staff quarter later if necessary. In the newly established railway colonies it should be possible to provide accommodation to consumer co-operative societies where provision for construction of a market exists. Where, however, a market is not provided the construction of a building for allotment to the society on a reasonable rent should be dealt with separately for each case on merits and with prior approval of the Railway Board.

1961. Recovery of Rent.--Railwaymen's Consumer Co-operative Societies as well as any agency authorised by the State Governments to run fair price shops will be charged nominal rent of Rupee one per annum (plus actual municipal taxes) which also includes the rent of electrical installations provided in the building so licensed.

In the case of Railwaymen's Consumer Co-operative Societies which do not run fair price shops the rent to be charged should only cover maintenance charges at 2 1/2 per cent per annum on the capital cost with effect from 23-5-66. Municipal and other taxes payable under local laws are to be recovered in addition. In case of Railway buildings constructed after 26-1-1950 the service charges paid to the local bodies in lieu of Municipal taxes should be recovered from the Societies allotted with such accommodation. The rent will be recovered from the existing as well as from the new societies whether they are housed in railway buildings which are already available or in buildings which are specifically built for the purpose as under :--

 

During the first year from 1st October 1958 or the date of inauguration of the society whichever is later.

Nil

During the 2nd year from 1st October, 1958 or the date of inauguration of the society whichever is later.

¼ rent

 

During the 3rd year from 1st October, 1958 or the date of inauguration of the society whichever is later.

½ rent

During the 4th year from 1st October, 1958 or the date of inauguration of the society whichever is later.

¾ rent

During the 5th year and onwards from 1st October, 1958 or the date of inauguration of the society whichever is later.

 

Full rent

1962. Accommodation for Railwaymen's Co-operative Credit Societies and Banks.--Facility may be afforded to provide accommodation in railway premises for Railwaymen's Co-operative Credit Societies and banks. Rent for such accommodation including their Branches should only cover maintenance charges at 2 1/2 per cent annum on the capital cost with effect from 1st October, 1971. Municipal and other taxes payable under local laws are to be recovered in addition.

Accommodation for office and for running canteen etc. for workers, if available may be allotted to such of the Co-operative labour Contract, Societies as are awarded handling contracts for goods, parcel, coal, coal ashes, cinder picking, ash pit, cleaning etc., on the Railways on a nominal rent of Rs. 100/- per annum.

1963. Building to house Staff Welfare Organisation.--Spare Railway building may be allotted after obtaining Board's prior approval, to Staff Welfare Organisations like Handicraft Centres, Homeopathic dispensaries, Vocational Training Centres, Social Welfare Centres, Staff Canteens, Bharat Scout and Guides Associations, privately managed schools in the Railway colonies, Temple Committees etc. A nominal fee is recovered in such cases except that of Bharat Scouts and Guides Associations at a uniform rate of Rs.1,000/- per annum. In case of buildings licensed to Bharat Scouts and Guides Associations, a nominal fee of Rs.20/- per annum will be recovered.

(Authority: Railway Board letter No. 99/LMB/3/25 dated 27.09.99)

1964. Accommodation for Refreshment Rooms.--For the buildings, furniture and other allied equipment provided by the railway for any contract catering establishment a rent will be charged, which will be equitable and not more than eleven per cent per annum of the capital cost of the building and equipment provided. The rent fixed should have an approximation to that for similar type of premises in the local area.

1965. Rent for Premises let out to recognised Unions and Federations.--The rent for service buildings let out to recognised Unions and Federations should be charged on the following basis :--

(i) Where the services and facilities are provided which are comparable with staff quarters, the comparable unit has to be taken into account. The rent to be charged may be on the basis of pooled rent of the nearest type of quarter provided for comparable built space, amenities and facilities.

(ii) Where the service buildings, do not have the comparable facilities with the staff quarter, the rent may be assessed only on the plinth area on the basis of the pooled rent. It would, still, however, be necessary for them to equate the service buildings to a particular type of quarter on the basis of the material and type of construction as they may have to adopt the pooled unit rate per sq. metre of that particular unit of quarter.

(iii) It is not necessary to re-fix the rent of these buildings once in five years when the rent is initially fixed to pooled unit rate per sq. metre adopted during that five year period is adopted and no periodical revision is necessary. The Administration will have the right to revise the rent on giving due notice (as may be specified) to the Union.

1966. Railway quarters and other buildings not required for housing railway staff or other railway purposes may at the discretion of the General Manager be let, in consultation with the Financial Adviser, to outsiders, on the highest rent that can be secured. This power may, subject to such restrictions as the General Manager may impose, be delegated to officers not below the rank of Divisional Managers. The rule in this paragraph applies also to vacant land, temporary structures and wagon bodies leased to outsiders.

SERVICE BUILDINGS

1967. Service buildings are those which are used as stations, offices, depots, workshops, etc., No rent is chargeable for such class of buildings, Buildings designed to provide certain facilities to staff in the discharge of their duties such as running rooms of drivers and guards, officers' and subordinates' rest houses, etc., should be considered as service buildings and no rent should be charged in respect of such buildings for so long as they are used for the purposes for which they were designed. If at any time such buildings are with the permission of the head of the railway used as residences, standard rent for the portions occupied should be recovered from the occupant or occupants. The power to permit the temporary use of rest houses, etc., as residences may be delegated to Divisional Managers.

1968. No rent should be charged for accommodation provided for the officers of the Government Inspectors of Railways or for Statutory Audit Officers.

Recovery of charges for the maintenance of the Lawn in staff quarters and bungalows

1969. The maintenance of community parks, common gardens, hedges, plantation of trees in children's playgrounds in Railway colonies will be done by the Railways at their own cost. The Railways will also undertake the maintenance of lawns inside the compounds of bungalows of officer and quarters of senior staff in grade Rs.1600-2660 and above. The maintenance charges of such lawns will be recovered at a rate to be fixed by the Railway Administration in consultation with the Financial Adviser and Chief Accounts Officer so as to realise 25 per cent of the cost incurred by the Railway on such maintenance, the recoveries from various grades of staff being on a graded scale.

1970. In the case of Multi-storeyed and Double storeyed buildings the charges recoverable for maintenance of lawns should be distributed prorata among all the occupants provided the lawns are community ones, e.g., if a lawn is serving six occupants, one sixth of the charges should be recovered from all the occupants concerned. In cases, however, the lawns are demarcated for each occupant of the building or specifically allotted to an occupant living in a particular floor the charges should be recovered from the individuals concerned at the rates laid down.

1971. In the event of any lawns inside a bungalow or quarters not being maintained on account of shortage of water or any other difficulties charges may not be recovered from the occupants for such period of non maintenance.

1972. The occupants of the quarters may be allowed to derive the benefits of the harvest from the trees grown in the compound. The trees will, however, remain the property of the Railway Administration and the occupants of the Railway quarters will not be permitted to sell the fruits etc. under any circumstances.

1973. For assessing proportion of the cost incurred by the Railway to be recovered from the staff, (ref. para 1969), it is sufficient if the total expenditure is assessed on an approximate basis in consultation with the Financial Adviser and Chief Accounts Officer taking into account the emoluments of malis, cost of water, fertilizer and manure, depreciation on tools and plants and other allied expenditure. The charges for maintenance of lawns are to be revised once in five years.

GENERAL

1974. Insuring Institute Buildings against Fire.--Railway buildings (whether used as service buildings, residential quarters, institutes, etc., or leased to outsiders) should not ordinarily be insured but they should not be allowed to be used for Cinematograph performances unless the occupant or the institute concerned insures the building against fire.

1975. Provision of Fire Extinguishers.--The head of the railway will arrange to provide fire extinguishers at all stations, residential railway colonies officers etc., and will see that all persons occupying railway buildings or otherwise connected therewith are made acquainted with such arrangements.

1976. Obligation of Tenants.--All tenants are under obligation to keep their quarters in a clean and whole some state. They may not make any additions or alterations to quarters without the permission of the Executive Engineer in charge.

List of Buildings and Rent Rolls

1977. List of Buildings.--Railway Administration is responsible for maintaining a complete and up-to-date list of all buildings, both residential and service, in each division. The list should be maintained in the form indicated below (Form E. 1977). This register should be reviewed by the Divisional Engineer once in every quarter to see that the information is compiled properly and the register maintained up-to-date (Form on next page).

1978. Whenever works of construction of new buildings or of additions and alterations to and dismantlement of existing buildings, are undertaken-necessary addenda or corrigenda to the list of buildings should on the completion of such works be prepared and incorporated in the list of buildings, Copies of such addenda or corrigenda should also be furnished to the Accounts Officer and to the department to which the buildings affected are allotted.

1979. Information for Preparation of Rent Rolls.--At the commencement of each financial year, the various engineering supervisors concerned will furnish information regarding quarter No. whether allotted to officers or staff, the type of quarter the cost of the building the period for which the quarter was tenanted or vacant, the details of accommodation and the area in the prescribed form as shown in chapter XVI-A in triplicate in respect of each residential building in his charge and get this signed by the concerned officer of the Engineering Department. One copy of the form should be sent to the pay preparing unit, and another to the Accounts Office, the third copy being retained as office record. In the case of transfer of buildings from one railway to another or from one division to another the forms relating to such buildings should also be transferred to the new bill preparing authority and to the new Accounts Office "Change Statement" intimating changes of tenants, the rate of rent and other connected charges should be sent by the engineering supervisor every month to the pay preparing unit of the occupant.

Multiple choice questions:

Question 1:
Under what condition may residential quarters for railway staff be provided by the railways?
A) When private enterprise adequately meets the demand for housing.
B) When it is necessary to provide quarters for certain staff near to their work.
C) When employees request quarters.
D) When the Railway Board mandates it.

Answer: B) When it is necessary to provide quarters for certain staff near to their work.

Question 2:
Who is responsible for dividing quarters into separate classes for the purpose of rent assessment?
A) The Railway Board.
B) The General Manager.
C) The Ministry of Railways.
D) The employees.

Answer: B) The General Manager.

Question 3:
What is the standard return on the total capital cost of quarters that the rent should achieve?
A) 4 percent.
B) 5 percent.
C) 6 percent.
D) 7 percent.

Answer: C) 6 percent.

Question 4:
What is the maximum expenditure allowed without Railway Board approval for building houses or making alterations to officers' quarters?
A) Rs.50,000/-
B) Rs.1,00,000/-
C) Rs.2,00,000/-
D) Rs.3,00,000/-

Answer: B) Rs.1,00,000/-

Question 5:
What should be done with temporary garages built in quarters not entitled to garages once the quarters are downgraded or allotted to an officer who does not own a car?
A) They should be left as is.
B) They should be transferred to another officer.
C) They should be dismantled.
D) They should be converted into storage.

Answer: C) They should be dismantled.

Question 6:
How often should rent be reassessed for railway quarters?
A) Every year.
B) Every three years.
C) Every five years.
D) Every ten years.

Answer: C) Every five years.

Question 7:
What is included in the total cost of quarters for the purpose of rent assessment?
A) Cost of land and its development.
B) Only the cost of the building proper.
C) The entire cost of construction including sanitary, water supply, and electric installations and fittings.
D) Only the cost of fittings.

Answer: C) The entire cost of construction including sanitary, water supply, and electric installations and fittings.

Question 8:
Which of the following is considered a non-durable article for hire charges calculation?
A) Beds.
B) Almirahs.
C) Curtains.
D) Tables.

Answer: C) Curtains.

Question 9:
For what purpose may the Railway Administration hire private buildings for use as residences by non-gazetted staff?
A) If the employee requests it.
B) If suitable railway-owned accommodation does not exist in a particular locality.
C) If the Railway Board mandates it.
D) If the employee prefers private accommodation.

Answer: B) If suitable railway-owned accommodation does not exist in a particular locality.

Question 10:
What percentage of the annual service charges for furniture let out to Railway officers is to be recovered for durable articles?
A) 10 percent.
B) 14 percent.
C) 20 percent.
D) 24.75 percent.

Answer: B) 14 percent.

Question 11:
Which of the following are considered fittings for electric installations in railway quarters?
A) Lamp fittings of all kinds.
B) Portable electric heaters.
C) Chicks.
D) Electric lifts.

Answer: A) Lamp fittings of all kinds.

Question 12:
What should be excluded from the general pool of quarters when assessing rent?
A) Quarters with basic amenities.
B) Quarters without basic amenities and with very low roofs.
C) Quarters with high rent.
D) Quarters with large floor areas.

Answer: B) Quarters without basic amenities and with very low roofs.

Question 13:
What is the purpose of developing land according to the Railway regulations?
A) To build more houses.
B) To create parks and recreational areas.
C) To improve safety and access to the quarters.
D) To enhance the aesthetic value of the colony.

Answer: C) To improve safety and access to the quarters.

Question 14:
Who must approve the provision of special installations and fittings like electric lifts and refrigerators in railway quarters?
A) The General Manager.
B) The Railway Administration.
C) The Railway Board.
D) The employees.

Answer: C) The Railway Board.

Question 15:
What are "Specific Charges" in the context of service charges to local bodies?
A) Direct services such as water and electric supplies, scavenging.
B) Indirect services like education and public health facilities.
C) General services like medical facilities.
D) Special amenities for employees.

Answer: A) Direct services such as water and electric supplies, scavenging.

16. How is the quantum of "Service Charges" payable to local bodies calculated for isolated Railway properties?

  • A) 33-1/3% of the property tax
  • B) 50% of the property tax
  • C) 75% of the property tax
  • D) 100% of the property tax

Answer: C) 75% of the property tax

17.What percentage of the normal rate of property tax is applicable to colonies that are self-sufficient in all respects and do not avail of civic services?

  • A) 33-1/3%
  • B) 50%
  • C) 75%
  • D) 100%

Answer: A) 33-1/3%

18.For colonies where only partial use of the services is made, what percentage of the normal property tax rate is paid as service charges?

  • A) 33-1/3%
  • B) 50%
  • C) 75%
  • D) 100%

Answer: B) 50%

19.How is the annual ratable value of the properties for arriving at the service charges payable to local bodies determined?

  • A) 6% of the capital value
  • B) 7% of the capital value
  • C) 8% of the capital value
  • D) 9% of the capital value

Answer: D) 9% of the capital value

20.What is included in the 'Capital Value' of a property?

  • A) Cost of acquiring or constructing the building only
  • B) Cost of acquiring or constructing the building, including the cost of site and its preparation
  • C) Cost of site preparation only
  • D) Present value of site as borne on the records of the Railway

Answer: B) Cost of acquiring or constructing the building, including the cost of site and its preparation

21.What fraction of the Water and Drainage Tax is paid by the Railway Administration if it derives no direct benefit?

  • A) 1/3 of the tax
  • B) 1/2 of the tax
  • C) Full tax
  • D) No tax

Answer: A) 1/3 of the tax

22.In case of efficient arrangements made by the Railway Administration for the daily removal and disposal of rubbish, what is the Scavenging Tax paid?

  • A) 1/3 of the tax
  • B) 1/2 of the tax
  • C) Full tax
  • D) No tax

Answer: D) No tax

23.When the Railway Administration does not take power from the local authority for lighting its premises but the roads leading to the Railway Station are lit by the local authority, what Lighting Tax is paid?

  • A) No tax
  • B) 1/2 of the tax
  • C) Full tax in addition to the charges for energy consumed
  • D) Full tax

Answer: B) 1/2 of the tax

24.Who is responsible for paying the municipal taxes assessed on the annual value of residential buildings occupied by officers?

  • A) The Railway Administration
  • B) The officer occupying the residential portion
  • C) The local municipal body
  • D) Shared equally between the Railway Administration and the officer

Answer: B) The officer occupying the residential portion

25.What percentage of the rental value of a private building hired for accommodating a new institute is capitalized and set against the sanctioned budget?

  • A) 3%
  • B) 5%
  • C) 7%
  • D) 10%

Answer: B) 5%

26.Which costs are covered by the Railway Administration for Railway Institutes?

  • A) Rolling and watering of playing grounds
  • B) Maintenance and renewal of electric installations
  • C) First cost of the building including electric installations and necessary furniture
  • D) Payment of municipal taxes for specific direct services

Answer: C) First cost of the building including electric installations and necessary furniture

27.What is the annual flat rate payable by institute funds for the maintenance and renewal of electric installations?

  • A) 3%
  • B) 5%
  • C) 7%
  • D) 8%

Answer: B) 5%

28.Which charges are not borne by the Railway Administration for playing grounds associated with Railway Institutes?

  • A) Engineering repairs
  • B) Maintenance of gardens and ornamental grounds
  • C) Cost of electric current consumed
  • D) Municipal taxes for direct services rendered

Answer: B) Maintenance of gardens and ornamental grounds

29.What is the rental recovery rate for temporary buildings provided for other Government Departments, excluding Post and Telegraphs Department?

  • A) 3% of the capital cost
  • B) 7.5% of the capital cost
  • C) 8% of the capital cost
  • D) 15% of the capital cost

Answer: B) 7.5% of the capital cost

30.How is rent calculated for buildings constructed for the Post and Telegraphs Department?

  • A) Based on uniform rates covering interest, maintenance, and depreciation
  • B) Calculated as per the rate in force on the completion date of each building and installation
  • C) Calculated separately for permanent and temporary buildings
  • D) Based on special rules evolved specifically for the Post and Telegraphs Department

Answer: D) Based on special rules evolved specifically for the Post and Telegraphs Department

31.What is the interest rate on capital invested from April 1, 1964, for buildings constructed for the Post and Telegraphs Department?

  • A) 4.5%
  • B) 6%
  • C) 2%
  • D) 8%

Answer: B) 6%

32.For buildings constructed before April 1, 1964, what interest rate is applied?

  • A) 4.5%
  • B) 6%
  • C) 3.5%
  • D) 2%

Answer: A) 4.5%

33.What percentage is used for calculating depreciation charges for civil works on the original cost of the building (excluding the cost of land)?

  • A) 2%
  • B) 3.5%
  • C) 4.5%
  • D) 6%

Answer: A) 2%

34.What is the maintenance charge percentage for residential buildings based on the original cost of the building (excluding the cost of land)?

  • A) 2%
  • B) 3.5%
  • C) 4.5%
  • D) 6%

Answer: B) 3.5%

35.How is the loss calculated when a building is surrendered by a department not due to railway interest?

  • A) The original cost of the building
  • B) The depreciated value of the building and the cost of dismantlement
  • C) The cost of land only
  • D) The sale proceeds of the recovered material

Answer: B) The depreciated value of the building and the cost of dismantlement

36.What is the standard depreciation period assumed for buildings when calculating depreciated value?

  • A) 30 years
  • B) 40 years
  • C) 50 years
  • D) 60 years

Answer: C) 50 years

37.What percentage is used for depreciation and maintenance charges of electrical installations?

  • A) 2%
  • B) 4.5%
  • C) 8%
  • D) 3.5%

Answer: C) 8%

38.Who bears the loss if electric and other fittings provided in buildings are not required by the using department?

  • A) Railway Administration
  • B) The using department
  • C) The Central Government
  • D) The State Government

Answer: B) The using department

39.What is the notice period required for a department to surrender buildings or fittings to the Railway Administration?

  • A) 1 month
  • B) 2 months
  • C) 3 months
  • D) 4 months

Answer: C) 3 months

40.How is the rent for Railway buildings including quarters temporarily allotted to other Government Departments recovered?

  • A) At the rate specified by the renting department
  • B) In accordance with the previous year's rent
  • C) As per the rules of the Central Government
  • D) In accordance with the specified paragraph in the document

Answer: D) In accordance with the specified paragraph in the document

41.What rate of rent is charged for officials of Andhra Pradesh, Assam, Bihar, and other specified states for railway residential quarters temporarily allotted to non-railway Government employees?

  • A) 10% of the official's emoluments or standard rent, whichever is less
  • B) Full rent as per market value
  • C) Rent-free accommodation
  • D) 5% of the official's emoluments

Answer: A) 10% of the official's emoluments or standard rent, whichever is less

42.How is rent recovered for Central Government quarters temporarily let out to railway employees?

  • A) At market rates
  • B) Rent as due under Fundamental Rule 45-A
  • C) Free of charge
  • D) 10% of the railway employee's emoluments

Answer: B) Rent as due under Fundamental Rule 45-A

43.Which departments' officials are treated as Railway Officers on duty in the matter of recovery of charges for occupying Railway Rest Houses and Rest Rooms?

  • A) Officers of the Ministry of Finance
  • B) Officers of the Posts and Telegraphs Department with free duty passes in the railway area
  • C) Officials of the Central Government only
  • D) State Government officials

Answer: B) Officers of the Posts and Telegraphs Department with free duty passes in the railway area

44.What percentage is charged for maintenance of buildings connected with railway units of the Territorial Army?

  • A) 1%
  • B) 2.5%
  • C) 3.5%
  • D) 4%

Answer: B) 2.5%

45.Who bears the cost of municipal taxes for Police stations on railway premises?

  • A) The Police Department
  • B) The State Government
  • C) The Railway Administration
  • D) The Central Government

Answer: C) The Railway Administration

46.Which organization requires the Railway Board's prior approval for allotment of spare railway buildings?

  • a) Handicraft Centres
  • b) Bharat Scout and Guides Associations
  • c) Privately managed schools in Railway colonies
  • d) All of the above
  • Answer: d) All of the above

47.What is the nominal fee charged annually for buildings licensed to Bharat Scouts and Guides Associations?

  • a) Rs. 1,000/-
  • b) Rs. 500/-
  • c) Rs. 50/-
  • d) Rs. 20/-
  • Answer: d) Rs. 20/-

48.What is the maximum percentage per annum of the capital cost of the building and equipment that can be charged as rent for buildings provided to contract catering establishments?

  • a) 10%
  • b) 12%
  • c) 11%
  • d) 15%
  • Answer: c) 11%

49.On what basis should the rent be charged for service buildings let out to recognized Unions and Federations when the services and facilities are comparable with staff quarters?

  • a) Based on the local area market rate
  • b) On the highest rent that can be secured
  • c) On the basis of pooled rent of the nearest type of quarter
  • d) On a nominal fee basis
  • Answer: c) On the basis of pooled rent of the nearest type of quarter

50.Who has the discretion to let out railway quarters and other buildings not required for railway staff or other railway purposes?

  • a) Divisional Managers
  • b) Financial Adviser
  • c) General Manager
  • d) Chief Accounts Officer
  • Answer: c) General Manager

51.What defines service buildings according to the text?

  • a) Buildings used as residences
  • b) Buildings used as stations, offices, depots, workshops, etc.
  • c) Buildings leased to outsiders
  • d) Buildings used for commercial purposes
  • Answer: b) Buildings used as stations, offices, depots, workshops, etc.

52.What should be done with the maintenance of community parks and common gardens in Railway colonies?

  • a) Maintained by the Railways at their own cost
  • b) Maintained by the local municipality
  • c) Maintained by the residents at their own cost
  • d) Not maintained at all
  • Answer: a) Maintained by the Railways at their own cost

53.What percentage of the cost incurred by the Railway on lawn maintenance is recovered from staff?

  • a) 50%
  • b) 25%
  • c) 75%
  • d) 100%
  • Answer: b) 25%

54.How frequently should the charges for maintenance of lawns be revised?

  • a) Annually
  • b) Every two years
  • c) Once in five years
  • d) Every ten years
  • Answer: c) Once in five years

55.What should tenants not be permitted to do with the fruits from trees grown in the compound of Railway quarters?

  • a) Eat them
  • b) Harvest them
  • c) Sell them
  • d) Use them for personal consumption
  • Answer: c) Sell them

56.Which type of buildings should not ordinarily be insured by the Railway?

  • a) Service buildings
  • b) Residential quarters
  • c) Institutes
  • d) All of the above
  • Answer: d) All of the above

57.What is the obligation of tenants regarding the condition of their quarters?

  • a) Keep them in a clean and wholesome state
  • b) Make additions or alterations without permission
  • c) Sublet them to others
  • d) None of the above
  • Answer: a) Keep them in a clean and wholesome state

58.Who is responsible for maintaining an up-to-date list of all buildings in each division?

  • a) Divisional Manager
  • b) Financial Adviser
  • c) Railway Administration
  • d) Accounts Officer
  • Answer: c) Railway Administration

59.When should necessary addenda or corrigenda to the list of buildings be prepared and incorporated?

  • a) At the end of the financial year
  • b) On the completion of new works
  • c) Every five years
  • d) During routine inspections
  • Answer: b) On the completion of new works

60.What form should be used to maintain the list of buildings?

  • a) Form E. 1977
  • b) Form A. 1978
  • c) Form B. 1979
  • d) Form C. 1980
  • Answer: a) Form E. 1977

61.Who needs to be consulted for fixing the maintenance charges of lawns inside bungalows and senior staff quarters?

  • a) Divisional Manager
  • b) Financial Adviser and Chief Accounts Officer
  • c) General Manager
  • d) Accounts Officer
  • Answer: b) Financial Adviser and Chief Accounts Officer

62.Under what circumstances can the maintenance charges of lawns be waived?

  • a) If the occupant requests it
  • b) During a financial crisis
  • c) If there is a shortage of water or other difficulties
  • d) For senior officers only
  • Answer: c) If there is a shortage of water or other difficulties

63.What should be done if railway buildings are used for Cinematograph performances?

  • a) No special action needed
  • b) Ensure the building is insured against fire
  • c) Charge a higher rent
  • d) Inform the General Manager
  • Answer: b) Ensure the building is insured against fire

64.Who arranges to provide fire extinguishers at all stations and residential railway colonies?

  • a) Divisional Manager
  • b) Financial Adviser
  • c) Head of the Railway
  • d) General Manager
  • Answer: c) Head of the Railway

65.What document must be reviewed by the Divisional Engineer once every quarter?

  • a) Rent roll
  • b) Financial statement
  • c) List of buildings
  • d) Maintenance report
  • Answer: c) List of buildings

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