Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-23 (XXIII)
CHAPTER-XXIII
CHECK OF GOODS TRAFFIC EARNINGS
2301
Returns check in Accounts Office. –
This
Chapter deals with the check and accounting, etc. of the following in respect
of Local/ Through Goods traffic
1.
Accounts foils of Railway Receipts;
2.
Statements of Incorrect Invoices;
3.
Paid Statements generated by CRIS;
4.
Machine prepared Abstracts returned by destination stations;
5.
Lists of Refunds of Overcharges (COM/R.12Revised);
6.
Overcharge Sheets(COM/0,7Revised);
7.
Compensation Claims;
8.
demurrage/Wharfage Returns(COM/ D.14 Revised and COM./W.6 Revised );
9.
statements of Crane Charges (COM/S.41Revised);
10
statements of Siding charges (COM/S.3Revised);
11
terminal Tax Statements (COM/T.5Revised).
On
introduction of e-TRR, the Accounts foils of e-TRR will be transmitted to
Traffic Accounts office and retained in Electronic form. In case of non E-TRR,
the Accounts foils of Railway Receipts (RR) are required to be submitted by the
stations, through Couriers daily, twice a period, once a period or once a month
as prescribed by each railway for each station. The other returns are required
to be submitted by the stations monthly. The Paid Statements & MPA will be
obtained from Web Report of FOIS module. Any delay in the submission of the
returns etc. by the stations should be taken up with them and repeated delay
should be brought up to the notice of the Traffic Authorities.
2302
Receipt of Accounts Foils of Railway Receipts from forwarding
Stations.-Accounts foils of RRs (non E-TRR) prepared on pre-printed are
submitted by each station along with Covering memo (Appendix XIV/E-CM) showing
details of accounts foils of RRs submitted to Traffic Accounts Office. Accounts
foil of E-TRRs will be obtained from CRIS Application of FOIS/TAMS. The bundles
of RRs, on receipt in Accounts Office/e-TRR downloaded from CRIS, should be
entered in a register to be maintained for the purpose and each bundle given a
serial number for the month. This number prefixed by a number to identify each
month and year should be entered, on the covering memo also e.g. 10th bundle
for August, 2016 will be given the number as 8/16/10.
Reason
for issue of manual RRs must be seen against the extant instructions for issue
of manual RRs.
2303
The continuity of Pre-Printed Stationery Number used for preparation of non
e-TRR invoices should be watched. The commencing number of the (Pre- printed)
Stationery shown in the covering memo 37 should be tallied with the closing
number as per the last bundle of invoices received from the station and it
should also be seen that all the RRs mentioned in the covering memo have been
received, any invoice found missing being called for from the station concerned
immediately. This should be cross checked with “issued /non issued stationery Report”
from Exception Report of Stationery generated by CRIS.
2304
The foils of cancelled invoices (in case of Non e-TRR or manual RR) should be
removed from the bundles and tallied with the printed numbers shown in column 4
of the covering memo (Appendix XIV/-E CM) making sure that all the foils except
the record foil of the invoice (i.e.3 for Local traffic and for Through
Traffic) have been received.
2305
Check of Railway Receipts- 100 % check of all types of RRs (including Manual
RRs) should be exercised by Traffic Accounts office irrespective of Value. FOIS
Error Sheet module should be utilized for conducting internal check of the
original data of RR and raising of debits against the stations.
2306
Check of Goods Railway Receipt (RRs), issued for collection of Haulage Charges
of Container Trains, haulage of Empty Wagons Haulage of Engines on Private
accounts etc are guided by Rules specified for the purpose. Charging on Goods
Railway Receipt for all other Purposes are guided by the following basis: Freight
charged on RR = ((Weight x Rate) + Surcharge – Rebate ) along with GST as
applicable Weight are categorised under two heads types Permissible Carrying
Capacity (PCC) and Actual Weight derived after weighment. Freight rates are
charged under normal rate and punitive rate for overloaded quantity. In the
check of Railway Receipts (RRs) the following aspects should be seen: 1.1Weight
to be calculated and verified wagon wise. 1.2 PCC is dependent on Commodity,
Wagon Type, Route Type and Monsoon or on Non Monsoon period. 1.3 With regard to
PCC, all related latest instructions circulated by Railway Board shall be
followed. 1.4 Chargeable weight is correct to be verified. 1.5 If Actual weight
of Commodity is equal to or less than PCC, then PCC will be charged at Normal
Freight Rate. If Actual weight of Commodity is more than PCC plus Tolerance
then Freight Charges levied as per prescribed Rules under Punitive Charges for
Overloading. The latest Railways (Punitive Charges for overloading of wagon)
(Amendment) Rules, 2022 and any subsequent amendments from time to time need to
be followed and checked against. 1.6 Actual weight of the Commodity in Wagon is
to be derived by deducting Designed Tare weight /Actual Printed Tare Weights of
the Wagon from Gross weight arrived after weighment in Weigh 38 Bridge or any
method of weighment as prescribed by board for the commodity. 1.7 Rate means
the rate applicable to a commodity as per the class assigned in the
classification and as prescribed in Goods Tariff Rules for distance between
Originating and Destination. 1.8 Distance considered shall be shortest Distance
or Rationalized Distance as prescribed for the Commodity whichever more is
taken or not to be verified. Nonetheless it shall be ensured that the distance
taken is as per the prevalent guidelines on this subject. 1.9 Inflated Distance
wherever prescribed for Goods Traffic should be verified. 1.10 After
introduction of RBS, distances can be arrived correctly by choosing Alpha Codes
of Originating, Destination for Commodity. In case of Restricted Routes
distances should be arrived as per Carried Route. 1.11 Surcharges such as
Supplementary Surcharge for Two point, Multipoint and Mini Rakes, Congestion
Surcharge for inter Dominion Traffic, Busy Season Surcharge, To pay surcharge,
Terminal Charge, Development Surcharges, Terminal Access Charge (TAC) Siding
Charges, Railway Bridge Surcharge, Over Dimensional Traffic Infringement
Charges, Railway Risk Surcharge etc levied as per prescribed rules to be
checked. 1.12 Rebate and Discount such as Graded Concession for Short Lead and
Long Lead Traffic , Freight Concession for North Eastern States, Freight
Incentive scheme for Loading of Bagged Fly ash , STS, TEFD, Rebate on Various
Wagon Investment schemes (LWIS, Private Wagon scheme, GPWIS, SFTO) etc granted
as per prescribed Rules to be checked. Concession /rebate granted on RR should
be checked to ensure that same is as per relevant circular/policy/authority.
1.13 In case where reduced rates are charged, there is evidence that the Tariff
conditions attaching to the lower rates have been duly fulfilled and where
there are alternative ('Railway' or 'Owner's Risk') rates and the Railway Risk
rate is charged, the invoice bears the necessary endorsements; 1.14 Tax
component (like GST, Cess, Surcharge etc) have been correctly levied. 2.
Railway Receipt is prepared in pre-printed stationery & Continuity of
stationery numbers and RR numbers series wise / e-TRR is maintained to be
checked. 3. The classification of the commodity is correct according to the
description of goods given in the invoice; 4.In the case of Through traffic,
the instructions contained in Chapter-III of I.R.C.A. Conference Rules, Part-11
regarding the routing of traffic and calculation of charger-recoverable have
been correctly observed; 5. The rules in force regarding minimum charges are
observed;
6.
If freight is paid by credit note, at the forwarding station, the number and
date of the credit note is entered on the invoice; 7.Where the loading and
unloading is required to be done by the Consignor or consignee respectively,
symbol "P" is written in the column "Handled By" on the
invoice. 8.When consignments are carried at special reduced rates on the
authority of certificates, the connected invoices bear a remark that necessary
certificates have been granted by authorized officers, and reconciled with the
certificates submitted by the authorized officers to the Accounts Office..In
the case of consignments booked under several invoices at concession rates on
the authority of one certificate, the certificate is furnished with the first
invoice so issued, all subsequent invoices bearing reference to this authority;
9. In cases where concession rates are charged on empty wagons returned to the
original booking station, the particulars of original booking are given on the
invoices and they are correct; 10. Railway Receipt (RR) are being charged by
FOIS duly taking into account the factors provided/Fed by Operator. In case
some element is left out or erroneously included the same is rectified by the
Chief Goods Supervisor (CGS) by operating FAUC FAUC (Freight adjustment of
under Charges)/FAOC (Freight adjustment of Over Charges). As FAUC/FAOC is
different from FOIS calculated figure the same needs to be verified and
correctly allocated considering the items left out/erroneously included.It
should be checked that all FAUC/FAOC are as per valid order/authority. 11.
Supersessional RR should be checked in reference to original Paid RR for
correct levy of freight and other charges. 12. The rules in force regarding
minimum charges are observed; Confirmation regarding checking of a particular
invoice should be made in system maintained by CRIS, only after all the above
aspects have been ensured.
2307
When Railway Receipts (RR’s)/Invoices are prepared without weighment and are
required to be weighed en route the same should bear “SWA (Sender’s weight
Accepted) remarks In such cases, the weighbridge stations are required to weigh
and advise the net weight to the forwarding and destination stations and the
Traffic Accounts Office of the destination station (Paragraph1425-CM). If the
weighment advice is not available at the time the local invoice is under check
in the Accounts Office, the charges should be checked, in the first instance,
on the basis of weight shown by the forwarding station which would be the
Sender's declared weight or the minimum weight for wagon load scale, whichever
is greater. Such invoices should, subsequently, be checked with the advices
received from the weigh bridge stations and debit for undercharges, if any,
raised against the stations concerned after verification with the returns of
destination stations that the undercharges have not already been collected. In
the case of Through traffic, particulars of Railway Receipts requiring
weighment en route should be advised by the forwarding Railway Accounts Office
to the receiving Railway Accounts Office 40 for linking with the advices of
weighment received from the weigh bridge stations (Paragraph 1424(b)-CM) and to
verify that the charges due is collected. Weighment sheets in such cases should
be sent to the Accounts Office of Forwarding as well as receiving Railway by
the Accounts Office of the railway on which the weighbridge station is situated
and checking the charges finally on the basis thereof. After introduction of
FOIS integrated weighbridge system weighment results are directly transmitted
to Rake Id available in FOIS. If RR has already been prepared before weighment
then the undercharges/overcharges based on weighment result has to be
calculated manually and charges to be collected locally. It should be verified
from weigh Bridge Reports and should be checked that results of all weighments
have been incorporated in RR or Collected Locally if weighed after preparation
of RR.Comprehensive guidelines contained in latest Master Circular on the
subject should be referred to.
2308
While Granting delivery against Invoices/RR’s booked under Sender’s weight
Accepted (SWA) it is to be ensured that the Rake has been weighed en-route or
to be weighed at the destination and the charges due is recovered. Thus, in
case of consignments other than in full wagon loads, where the invoices bear
the remarks "consignments to be weighed at destination". (Paragraph
1426-CM), the local invoices should be checked with the weighment advice
received from the destination stations. In the case of Through traffic, the
particulars of such invoices should be advised by forwarding Railway Accounts
Office to the receiving Railway Accounts Office for similar linking with the
result of weighment to be obtained from the destination stations unless the
same is already indicated in the machine prepared abstract returned by the
destination stations and checking the charges finally on the basis there of. Traffic
Accounts office should call for weighment reports from each weigh Bridge and
particulars of their realisation/recovery in RR or otherwise. If charges have
not been recovered then necessary Debits should be raised to Forwarding or
Destination station as the case may beZonal Railways may frame local procedure
orders to ensure receipt of weighment reports from each weigh bridge.
2309
A complete check (including check of calculations) of "other charges"
should be carried out on all invoices irrespective of their value. This will
include the calculation of supplementary charge/surcharge,if any, leviable
on"Other charges". The amount of"Other charges",after
check, should, in the case of local traffic, be entered in the column for
"Overcharge" on the invoice. In the case of Through Traffic, the
amount of “Other charges”, should be split between the originating railway and
the destination railway. The amount of" Other charges" attributable
to the originating(home)railway should be entered in the "Overcharge
"' column on the invoice and the amount of "Other charges
"attributable to the destination railways should be entered in the"
Undercharge" column on the invoice. Amount of" Other charges"
representing payments to Out/City Booking Agencies, etc.,if they are to be
disbursed by the home railway to the parties concerned, should also be allotted
to the home railway. The "Other charges" at the receiving end should
be allotted to the destination railway.
2310
When siding charges are calculated and collected on the basis of adding a
certain distance to the distance between stations in lieu of a specific charge
per wagon, the rate in the rate column of the invoice would include this charge
and the freight inclusive of the siding charges will be shown in the 'Freight' column
of such Railway Receipts.
2311
Out/City Booking Agency Invoices. The procedure prescribed in Paragraphs2302 to
2310 is also applicable to Out/City Booking Agency invoices. In the case of
these invoices, it should be seen in addition that:
1)
the correct cartage charges are levied for the conveyance of goods between the
station and the Out/City. Booking Agency in accordance with the terms of the
agreement with the Out/City Booking Agency;
2)
no invoice is issued between the Out/City Booking Agency and the connecting
station or vice versa;
3)
the rules regarding minimum charges for Out/City Booking Agency traffic
prescribed in the agreements have been observed; and
4)
the Out/City Booking Agency charges and the railway proportion have been distinctly
shown on the invoice to facilitate the checking of the bills of the Out/City
Booking Agent or preparation of the Out/City Booking Agency Division Sheet, as
the case may be.
2312
Check of Fodder Invoices. In checking the invoices issued for fodder or forage
traffic under the special rates (videParagraph1468-CM),it should be seen that:
1)
the invoice are covered by the certificates of competent authorities and issued
only from or to the stations notified from time to time by the Railway
Administrations concerned and not in the reverse direction;
2)
the invoices have not been issued for fodder or for agere- booked from a
station to which the special rates apply; and
3)
the freight charges have been shown in the invoice at the special rates given in
the Tariff.
2313
After checking of Invoices through the computer system, report regarding such
fodder invoices issued during the month should be taken out from System The
special credits taken by the stations in their Balance Sheets in respect of
fodder invoices (vide Paragraph 1469-CM) relating to Local traffic and Through
Outward Paid traffic should be checked with reference to the amounts appearing
in the system reports as mentioned above In the case of Through Outward
“To-Pay” traffic, lists of invoices showing all the relevant particulars as
indicated above should be sent by the forwarding Railway Accounts Office to the
receiving Railway Accounts Office to enable the latter to take necessary action
to verify the special credits taken by the destination stations.
Acknowledgement of such lists by the receiving Railway Accounts Office should
be watched by the forwarding Railway Accounts Office.
2314
Check of Fodder Statement.-The fodder statements submitted by the stations
(vide Paragraph1469- CM) should be compared with system generated report (vide
Paragraph 2313) in the case of Local traffic and through Outwards Paid traffic
and with the list of invoices received from the forwarding Railway Accounts
Office in the case of Through Inwards “To-Pay ”traffic. Thereafter, a bill for
the amount representing the difference between the freight due at the special
rates and that actually recovered from the traders at the concession rates
should be preferred against the State Government concerned.
2315
Statement of Incorrect Invoices.- Accounts copy of Goods invoices received from
stations or downloaded from FOIS (e-TRR Foils) are subject to internal check in
Traffic Accounts Office by deploying their own mechanism (Computerised system
of Internal check or manual system) The undercharges and overcharges detected
in invoices are listed in a statement of Incorrect Invoices, prepared RR wise
separately for undercharges and Overcharges in the following format,
In
addition to this Railway Receipts for both "Paid" and "To-Pay"
traffic, can be checked through system (in- house or CRIS based). However, a
monthly statement, showing undercharges / overcharges (if any as prescribed
above) detected at the time of checking of Invoices will be issued from
checking section of TA Branch. The statement will be sent to TA office of
receiving Railway as advised in para 2326 (Revised). If an undercharge is
detected or the error attributable to wrong application of weight condition,
axle load restrictions, rationalized route, wrong classification, irregular
concession, other charges etc an advice should be given to the forwarding
station to avoid the incidence of further incorrect booking. The Error Sheet
(as per para 2327) should, however, be issued along with complete particulars
of invoices for detected undercharges after verification, so that station may
recover undercharges.
2316
A monthly statement, (Revised para 2325) showing undercharges / overcharges (if
any) detected at the time of checking of invoices will be issued from checking
section of TA Branch for both "Paid" and "To-Pay" traffic.
In
the case of Through traffic, the statements of Incorrect Invoices for
undercharges on "Paid" traffic will be prepared separately for items
for which
(a)
the forwarding railway is responsible for the collection of undercharges and
(b)
the destination railway is responsible for the collection of undercharges.
The
Statements relating to "Undercharges" and "Overcharges" on
"To-Pay" invoices and "Undercharges" on "Paid"
invoices for the collection of which the destination railway is responsible,
should be sent by the forwarding Railway Accounts Office to the receiving
Railway Accounts Office not later than 15th of the following month and there
lated invoices, arranged in the serial order of the entries in the statements
of undercharges, should be sent along with the statements. In the case of
Statements of "Undercharges" and "Overcharges against invoices
for which the destination railway is responsible in respect of any "Station
to" should be grouped at one place. Similarly, for undercharges on
"Paid" & ‘Topay’ traffic for which the forwarding railway is
responsible in respect of one "Station from" should be grouped
together.
2317
A monthly statement, (Revised para 2326) showing undercharges / overcharges (if
any) detected at the time of checking of invoices will be issued from checking
section of TA Branch for both "Paid" and "To Pay" traffic
The
items of undercharges appearing in the above Statement relating to Local
traffic should be verified in the Accounts office with the Machine Prepared
Abstracts returned by the destination stations to see if the undercharges have
been accounted for therein. If not, or if the undercharge accounted for in the
Machine prepared Abstracts is less than that appearing in the above Statement,
Error Sheet, as due, should 43 be issued against the station responsible after
checking the accuracy of the undercharge with reference to the relevant
invoice. Similar action should be taken in the case of above Statement relating
to Through traffic also except that no verification with the Machine prepared
Abstracts would be necessary in respect of undercharges on Through Outward Paid
traffic for the realization of which the forwarding railway is responsible and
necessary debits should in such cases, be raised by the forwarding Railway
Accounts Office against the forwarding Stations concerned after checking the
accuracy of the undercharges with reference to the relevant invoices.
2318
When undercharges are detected by and recovered at the receiving stations in
respect of prepaid traffic, these stations take debit for the undercharged
amounts and account for such undercharge in the returns submitted to the
Accounts Office. Particulars of such under charges relating to Through traffic
should be advised by the receiving Railway Accounts Office to the forwarding
Railway Accounts Office to enable the latter to withdraw the debit, if any,
raised in this connection against the forwarding stations. This procedure is
applicable to cases in which under charges are debitable against the forwarding
stations in terms of Paragraph1811-CM.
2319In
the case of Overcharges appearing in the' statement of undercharges &
overcharges (statement of incorrect invoices as generated after checking of
invoices in computerized system relating to Local traffic and Through Outward
Paid traffic, Lists of Voluntary Refunds of Overcharges should be prepared by
the Accounts Office in accordance with the procedure described in Paragraph
2401 and sent, after necessary check with the relevant invoices, to the
Commercial Department after ensuring that no item is included in these lists
for which an Overcharge sheet has already been certified or Refund List has
been passed.
2320
On the basis of the computerized invoices available in system and feeding of
data of manual RRs in the system, Monthly Outward Abstracts shall be system
generated, in the following form. Entries in respect of one "Station
to" being grouped at one place.
The
totals in the Machine Prepared Abstracts will be given for each "Station
to" and page numbering will also be done on these Abstracts. The
transactions for each "Station to" will be printed on separate
sheets. The Machine Prepared Abstracts for Local and through traffic will be
retrieved by the Accounts Office and destination stations concerned, by the 5th
of the following month.
2321
Each and every Railway Receipt booked from each station will be listed in this
statement generated by computerized system. The total ‘Paid' freight shown in
the Paid Statement should be utilized in the Accounts Office for the check of
debit in the Balance sheet under the head "Goods Outward Paid,
Local/Through".
(A)
The name of the originating station, its code number and the month of issue
will be printed at the top of the statement.
(B)
(1)
Station to - Numerical Code.
(2)
R.R. No.
(3)
Invoice Index. No.
(4)
Commodity code
(5)
No. of wagons
(6)
Station freight
(7)
Calculated freight
(8)
Actual weight
(9)
Charged weight
(10)
Indication to show the following details :
a)
Paid traffic
b)
Incorrect Invoice
c)
Consignment booked “Sender's weight accepted
d)
Handled by owner/railway
e)
Consignment booked against credit notes.
(C)
Totals of the following fields:
a)
Station freight : paid
b)
Calculated freight : paid/separately c)actual weight
d)
Charged weight will be printed at the end of the statement
The
total ‘Paid' freight shown in the Paid Statement should be utilized in the
Accounts Office for the check of debit in the Balance sheet under the head
"Goods Outward Paid, Local/Through".
Local/Through
SRR prepared against Local/Through RR to be shown with details of adjustment of
freight and GST either in the same month or in the following month to enable
proper reconciliation by Traffic Accounts.
2322
The total actual weight handled by “Railway” and by “Owners” as appearing in
the Paid Statement for each “Station from “should be used for checking Handling
Bills at the originating end.
2323
In the computerized system the continuity verification detail should be fed in
computerized system, so that the genuineness of RR stationery could be checked.
2324
Apportionment of Through Goods Earnings.- Apportionment of through goods
earnings should be made on the following general principles:
1.
Apportionment of through goods earnings shall be on Freight excluding GST.
2.
All Terminal and Area Specific Charges such as Terminal Charge, Rail Bridge
Charges, Siding charges etc should be segregated and credited to the specified Zones
to whom it is due.
3.
The Zonal Railways performing terminal and transshipment operations should, in
the first instance, be credited with the amount at the rates prescribed by
Railway Board from time to time.
4.
The residual freight earnings should be apportioned amongst the individual
Zonal Railways on carried route basis
5.
In cases where traffic originates or terminates at a joint station or junction
or traffic is transshipped at the break of gauge transshipment point situated
at a junction station, financial adjustment in earnings should be made
separately, taking into account the total traffic dealt with at the joint
stations (terminal or transshipment point) by calculating the credit/debit at
the rate of terminal/transshipment charges levied on public traffic.
Apportionment
of Earnings for traffic carried over more than one Railways is to be carried
out by Centralised Apportionment system and detailed apportionment matrix of
outward and inward shares pertaining to each Railway is determined for
adjustment of apportioned shares by Railways. Where shares are not worked out
through Centralised Apportionment System amongst Zonal Railways for revenue
from manual Paid Parcel Traffic, Excess Fare, Luggage, Postal Haulage charges,
Animals and Birds, such revenue should be retained wholly by Collecting/Home
Railway. (Para 2156&2206).
The
detailed Apportionment matrix is a statement showing each railway's share on
Through Outward "Paid" and "To-Pay" Goods traffic as also
railway-wise share of "Other charges" creditable to each railway.
The
net result due to each railway on Through Outward Goods traffic should be
worked out by Computerised System on the basis of Apportionment statement or
Matrix by deducting freight "To-Pay' at each receiving railway from its
share and by deducting Paid" freight from the share due to the forwarding
railway. In the case of cross traffic, the intermediate railway will get full
share as worked out as no "Paid" or "To-Pay" freight is
collected by the intermediate railway.
For
apportionment, if actual carried route is different from booked route, actual
carried route should be considered. In case, of traffic terminating in the
month after the month of generation of invoice, necessary adjustment should be
done in the apportionment results of the next month (terminating month of
traffic) and net results worked out accordingly.
In
the case of traffic interchanged with Deposit Private Companies, NGR, SPVs etc
the apportionment of interchanged traffic should be guided by principles
defined in Chapter XXXI/ the concessionaire agreement or guidelines issued on
this matter.
The
Apportionment to Worked Lines for Traffic Carried over ie Deposit Private
Companies, NGR, and SPVs etc shall be done by the Zonal Railway under whose
jurisdiction the worked line falls on the basis of principles laid down in
agreement. Further, Agreement terms and conditions should generally confirm to
the basic tenets of apportionment and other Rules as enshrined in Codal
Provisions, manuals or extant RB guidelines.
In
absence of above, Apportionment to Worked Lines shall be carried out as per
i)
Matrix available in CAS or
ii)
as provided by CRIS in FOIS
2325
Each Railway Accounts Office should extract, system generated statements
showing the figures of total "Paid" freight, , total share of
earnings including cross traffic, "other charges and net results, every
month, to conduct periodical review of earnings.
2326
Internal Check of Machine prepared Abstracts.-The destination stations are
required to compare the entries in the Local/Through Machine Prepared Abstracts
obtained by them from computerized system and checked with those in the
relevant Delivery Book as per procedure laid down in Paragraphs 2020 to 46
2033-CMand only in case of discrepancy detected at the station as a result of
comparison between delivery book and MPA send one copy of the Machine Prepared
Abstract to the Accounts Office along with the Goods Balance Sheet. . The
changes made in the Local/Through Machine Prepared Abstracts by the destination
stations as a result of this comparison should be checked completely with
reference to the relevant records viz. Invoices, etc. available in the Accounts
Office reference being made, where necessary, to the forwarding Railway
Accounts Office in the case of through traffic. It should also be compared with
reference to the copy of Machine Prepared Abstracts in the Accounts Office.
Appropriate action should be taken for any irregularities, recovery of
undercharges, etc. coming to notice as a result of this check. .
2327
In the case of undercharges due to error in description and/or weight
discovered by the stations as a result of check of invoices at destination, the
stations are required to attach the original invoices or copies thereof,
indicating full particulars of undercharges, to the Machine Prepared Abstract
to be returned to the Accounts Office (Paragraph 2024-CM). The accuracy of the
undercharges detected by the stations in all such cases should be checked by
the Account Office with reference to their lated Local/Through invoice.
2328
Refund of Unclaimed Overcharges- The procedure for the refund of Overcharges
amounting to Rs. 1000 of more relating to Goods traffic has been laid down in
Paragraphs 2401 and 2402.
2329
Check of Overcharge Sheets.-The procedure for the check of Overcharge Sheets
relating to Public Claims and Clearance of Station Outstandings in connection with
Goods traffic has been laid down in Paragraphs 2403to2409.
2330
Check of Compensation Claims.- The procedure for the check of Compensation
claims relating toGoodstraffichasbeenlaiddowninParagraphs2410and2411.
2331
Check of Wharfage and Demurrage Returns.- Check of Wharfage and Demurrage
Returns.- The totals of the 'Amount' column in all returns of wharfage charges
(COM/W6) Revised and demurrage charges (COM/D-14 Revised) should be checked
completely and it should be ensured that the amount accounted for therein
agrees with the amount taken to debit in the Station Balance Sheet. Thereafter
a complete check of not less than five percent returns should be made. The
particular returns to be checked each month will be selected by the Accounts
Officer. These returns should be checked to see that:
1)
the return is complete in every respect as per columns provided;
2)
the date given in the column "Goods available for delivery" is the
date of unloading and not the date after deducting the free time allowance;
3)
the "number of hours/days for which demurrage/wharfage is due" has
been calculated in accordance with the Tariff Rules;
4)
the "amount due" has been correctly charged in accordance with the
rules in the Goods Tariff;
5)
when wharfage and demurrage charges have been foregone, an authority signed by
a competent officer of the Traffic Department is forthcoming and all conditions
attaching to the remission of demurrage and wharfage have been fulfilled;
6)
the "amount foregone agrees with the sanction of the competent authority
and the "amount collected" is correct;
7)
the charges are brought to account in the return for the month in which the
consignment is delivered or otherwise disposed of and not in a subsequent
month;
8)
demurrage, wharfage or storage charges have been taken into account in respect
of consignments transferred to the Lost Property Office; and. when any short
charges or other irregularities are discovered, necessary error sheets should
be issued against the stations concerned. The amount of error sheet raised
should be excluding GST and GST will be applicable once the error sheet is
admitted by the station.
9)
When there are more than one placement, placement and removal time for each
placement has been mentioned and Dies-Non/DRT has been taken accordingly in the
statement. The existing forms (i.e COM/W7 (Revised) & COM/D-15 (Revised) )
(Note 1)
10)
Free time under Wharfage calculation has been taken in accordance with the
class of Station. (Note 1)
11)
When Loading/Unloading extends to more than one month, demurrage/wharfage
charges accrued up to the end of month should be accounted in that month only
and not in the month when removal takes place.
12)
When demurrage charges are calculated under debit credit policy, total debit
and credit hours are worked out at the end of the month only duly adhering to
terms/conditions mentioned in latest Rly Board circular. Since the DC bill is
generated in the 1st week of the following month, the demurrage charges should
be accounted for in subsequent month. (Note 2).
2332
Check of Crane Charges.-A statement of crane charges giving the information
detailed in Paragraph 1530-CM is submitted by stations monthly when cranes are
utilized to handle consignments required under Tariff rules to be loaded and
unloaded by owners. This return should be checked to see that:
1)
the charges have been levied in accordance with the rates prescribed in the
Goods Tariff, and when a crane has been brought from another station, haulage
charges have been recovered for the distance from and to the station from which
the crane has been brought. Haulage charges are recoverable even if the crane
is not utilized after being brought from the other station.
2333
Statement showing the use of Travelling Crane Charges.- Stations at which
travelling cranes are stabled are required to furnish to the Accounts Office a
monthly statement in Form COM/C. Revised showing movements of the cranes during
the month. The accuracy of charges collected and accounted for by the stations
using the cranes in their Statements of Crane charges (Paragraph 2332) should
be checked with reference to this statement.
2334
Check of Siding Statements.-The haulage charges for wagons put into and taken
out of a siding are not shown in invoices but station keep a record of all such
wagons in the Register of Siding (COM/S.3Revised). A copy of this Register is
submitted monthly to the Accounts Office. When no wagon is placed on a siding,
the station concerned is required to send a "Nil" Return. The copy of
the Register sent by the station should be checked to see that:
1)
the charges have been correctly calculated in accordance with the rates
provided for in the agreement; )
2)
in cases where charges are leviable separately for the inward and the outward
movement of the wagon, charges have been levied for each operation; )
3)
the rule regarding minimum charges, if any, prescribed in the agreement, has
been observed;
4)
in case of detention to wagons beyond the free time allowed for loading and
unloading, demurrage charges have also been levied in accordance with the
prescribed Tariff rates; and
5)
the amount shown in the siding statement has been correctly taken to debit in
the Station Balance Sheet for the month.
2335
When a siding, Container Terminal, Private Freight Terminal is used with the
sanction of the General Manager or any other competent authority of the
Railway, by a department, firm or merchant other than the one for whom it was
originally constructed, it should be seen that stations concerned submit
separate statements of or each user and each statement should be checked in the
Accounts Office in the usual manner as per paragraph 2334.
2336A
record of all siding charges recovered should be kept in a register provided
for the purpose in the Accounts Office to examine, at the end of the year, the
general position of the sidings as regards their being financially
remunerative. Along with monthly Siding Charges statements, monthly Shunting
Charges statement should also be sent to Accounts office for Internal Checks.
2337
Check of Out/City Booking Agency Bills. The procedure for the check of Out/City
Booking Agency Bills has been laid down in Chapter XXV.
2338
Check and Accounting of Terminal Tax. The procedure for the check and
accounting of Terminal Tax on Goods Traffic has been prescribed in Chapter
XXVI.
2339
Various Master data like the distance master, rate table, commodity
classification master, etc. maintained by CRIS should be updated after vetting
by the Central Traffic Cell of Northern Railway. These should be validated
jointly by Commercial and Accounts department 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.Any changes in the master
data must be brought to the notice of Traffic accounts and vetted by the TAO.
2-A System Audit to be conducted by Accounts office in consultation with
Commercial and Traffic Dept. of the Zonal Railways after implementation of
newly introduced concessional scheme viz. TEFD, LTTC, STS etc to assess the
efficacy of the scheme and discrepancy if any noticed should be brought to the
notice of Railway Board.
2340
Checking for charging of container trains are prescribed by Railway Board
consolidating all the provisions under master circulars from time to time
Collection of Haulage charges from the container operator for movement of
container Trains is to be regularized through issue of Goods invoices only. The
Commodity loaded in container trains are divided into two categories for the
purpose of charging i.e notified commodity chargeable at notified class rate
which is a discounted rate on the rates prescribed for booking of that
commodity under General Tariff Rules (in Railway Wagons) and other than
notified for commodity charged at FAK Rates. FAK Rates of Haulage charges are
specified for the following category of container Trains
i)
Movement of un-notified commodity
ii)
Movement of empty Flat wagons
iii)
Partly loaded and Partly empty flat
wagons
iv)
Empty Containers v) Loaded containers .Rates
are prescribed for different weight slab such as upto 10 T, Above 10 T upto 20
T , above 20 T upto 26 T, Above 26 T upto 31T , above 31 T etc. Each flat wagon
can have two 20 TEU containers or one 40 TEU container or one 20 TEU container
or partly empty or fully empty. The weight of wagon is derived after weighment
but weight of individual containers loaded in a wagon is not ascertainable
under weighment in In-Motion Electronic Weigh Bridge. The charging is done for
each individual container on the basis of weight declared by the operator
adjusted by the proportionate portion of difference in weight between declared
and actual weight derived after weighment. If the overall net weight of the
wagon after weighment exceeds the PCC then that amounts to overloading and is
to be dealt as per provision of RMC on Containers. If the RR is prepared on the
basis of SWA i.e weight declared by operator, then the difference has to be
calculated after weighment for containers falling in a different weight slab
then the declared one.
Misdeclaration -: Detection of movement of Notified
commodity declared and charged as un-notified commodity leads to
mis-declaration and is to be dealt as per penal provisions prescribed for
misdeclaration.
Other Charges- Development charge, Terminal Access
charges for handling in Rly owned terminals are to be collected along with
haulage charge. GST @ specified rate needs to be collected in the RR.Ground
usage charge for handling containers in Rly Terminals needs to be collected as
per Rules prescribed from time to time. Stabling Charges for stabling of
containers in Rly Terminals for lack of indents etc needs to be collected.
Multiple choice questions:
1.What is the purpose of the
"Accounts Foils of Railway Receipts"?
a) To verify passenger ticket sales
b) To ensure accurate accounting of Goods traffic
c) To track employee attendance
d) To monitor train schedules
Answer: b) To ensure accurate accounting of Goods traffic
2. What is required to be submitted
by stations regarding non E-TRR Accounts Foils of Railway Receipts (RR)?
a) Daily via email
b) Through CRIS-generated reports only
c) Through couriers as prescribed by each railway
d) Weekly via postal mail
Answer: c) Through couriers as prescribed by each railway
3. Which system is used to obtain
Paid Statements & MPA?
a) FOIS
b) TAMS
c) IRCTC
d) None of the above
Answer: a) FOIS
4. What is used to check the
continuity of pre-printed stationery numbers for non e-TRR invoices?
a) Manual logs maintained at each
station
b) Covering memo from the previous month
c) CRIS Exception Report
d) Verification by station master
Answer: c) CRIS Exception Report
5. How is the Freight charged on
Goods Railway Receipt (RR) calculated?
a) Weight x Rate + GST
b) Weight x Rate - Rebate + Surcharge + GST
c) PCC x Rate + GST
d) Actual weight x Rate - GST
Answer: b) Weight x Rate - Rebate + Surcharge + GST
6. What needs to be checked against
Railway Board’s instructions when considering Permissible Carrying Capacity
(PCC)?
a) Route Type
b) Commodity, Wagon Type, Route Type, and Monsoon Period
c) Only Wagon Type
d) Loading station
Answer: b) Commodity, Wagon Type, Route Type, and Monsoon Period
7. What should be done if the Actual
Weight of a Commodity exceeds the PCC plus Tolerance?
a) No action is required
b) Freight Charges should be levied as per Punitive Charges for Overloading
c) Apply a 10% discount
d) Issue a new Railway Receipt
Answer: b) Freight Charges should be levied as per Punitive Charges
for Overloading
8. What does the column
"P" indicate in the "Handled By" section of an invoice?
a) Payment method
b) The loading and unloading were done by Consignor or consignee
c) Partial delivery
d) Pending verification
Answer: b) The loading and unloading were done by Consignor or
consignee
9. How should debits for
undercharges be handled when detected by the Traffic Accounts Office?
a) Automatically corrected by the
system
b) Ignored and not followed up
c) Raised against the station responsible
d) Sent to the Commercial Department for review
Answer: c) Raised against the station responsible
10. What is the purpose of a
"Statement of Incorrect Invoices"?
a) To identify stations with
excellent performance
b) To list and correct detected undercharges and overcharges
c) To monitor employee attendance
d) To track the sales of passenger tickets
Answer: b) To list and correct detected undercharges and
overcharges
1. What should be done when there is
a discrepancy detected at the station as a result of comparing the delivery
book and Machine Prepared Abstract (MPA)?
- A) The discrepancy should be ignored.
- B) The station should correct the MPA and send it to
the Accounts Office.
- C) The station should send a new copy of the MPA to the
originating station.
- D) The discrepancy should be noted, but no further action
is required.
Answer: B) The station should correct the MPA and send it to the
Accounts Office.
12. How should undercharges due to
error in description or weight discovered at the destination be handled?
- A) The destination station should ignore the
undercharges.
- B) The station should issue an immediate refund to the
customer.
- C) The original invoice or copies indicating full
particulars of undercharges should be attached to the MPA and returned to
the Accounts Office.
- D) The station should adjust the undercharges in the
following month's invoice.
Answer: C) The original invoice or copies indicating full
particulars of undercharges should be attached to the MPA and returned to the
Accounts Office.
13. What is the procedure for
refunding overcharges amounting to ₹1000 or more related to Goods traffic?
- A) The refund should be made immediately upon request.
- B) The refund should be processed following the
procedures outlined in the relevant paragraphs of the manual.
- C) Overcharges should not be refunded if they are less
than ₹5000.
- D) The station should retain the overcharge as a credit
for future transactions.
Answer: B) The refund should be processed following the procedures
outlined in the relevant paragraphs of the manual.
14. How often should a complete
check of the Wharfage and Demurrage Returns be made?
- A) Every month
- B) Every six months
- C) Every three months
- D) Every year
Answer: A) Every month
15. When should demurrage and
wharfage charges be taken into account for consignments transferred to the Lost
Property Office?
- A) In the month when the charges were first incurred.
- B) In the month when the consignment is delivered.
- C) In the month when the consignment is transferred to
the Lost Property Office.
- D) These charges should be ignored for lost
consignments.
Answer: C) In the month when the consignment is transferred to the
Lost Property Office.
16. What should be ensured when a
crane has been brought from another station for handling consignments?
- A) The haulage charges for the crane's movement must be
recovered even if the crane is not utilized.
- B) No charges are levied if the crane is not utilized.
- C) Only the charges for loading and unloading should be
recovered.
- D) The charges should be waived off if the crane is not
utilized.
Answer: A) The haulage charges for the crane's movement must be
recovered even if the crane is not utilized.
17. What should be done if a siding
is used by a department, firm, or merchant other than the one for whom it was
originally constructed?
- A) The station should submit a single statement for all
users.
- B) Separate statements for each user should be
submitted to the Accounts Office.
- C) The charges should be waived off for additional
users.
- D) The charges should be included in the original
user's statement.
Answer: B) Separate statements for each user should be submitted to
the Accounts Office.
18. What is required for the check
and accounting of Terminal Tax on Goods Traffic?
- A) The procedure has been prescribed in Chapter XXVI.
- B) The station should submit a simplified tax report.
- C) Terminal Tax should be calculated manually.
- D) Terminal Tax should be ignored if less than ₹500.
Answer: A) The procedure has been prescribed in Chapter XXVI.
19. How should the Commodity loaded
in container trains be divided for the purpose of charging?
- A) By container size only.
- B) By the destination only.
- C) Into notified and un-notified categories.
- D) By weight class only.
Answer: C) Into notified and un-notified categories.
20. What should be done if the
overall net weight of the wagon after weighment exceeds the PCC (Permissible
Carrying Capacity)?
- A) No action is required.
- B) The consignment should be reweighed.
- C) It should be dealt with as per the provision of
Railway Manual on Containers (RMC).
- D) The charges should be recalculated at the lower
weight class.
Answer: C) It should be dealt with as per the provision of Railway
Manual on Containers (RMC).
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