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PAKISTAN RAILWAYS PAKISTAN RAILWAYS GENERAL CODE Riaz Ahmad & Company Chartered Accountants CHAPTERS I TO XX 20 October, 2011 9.1 PAKISTAN RAILWAYS GENERAL CODE PREFACE 1. The first edition of this code was brought on 5th September 1938 as a provisional issue and then finalized on 5th January 1942 and again reprinted after few modifications in May 1953. Now, an elaborate exercise has been carried out to revise “Pakistan Railways General Code” for upgraded Financial and Management Information System, under supervision and control of Mr. Mubarik Khan, Project Director, Project Management Unit (PMU), Ministry of Railways and expert review of Mr. Muhammad Aurangzeb Khan, General Manager Railways (Retired). 2. This code contains the rules and instructions for the guidance of officers and staff of Pakistan Railways regarding the organization for the control of Pakistan Railways, railway finance, annual budget, revised and budget estimates, appropriation accounts, financial justification of railway expenditure, control over expenditure, allocation of expenditure, incidence of the cost of works for non-railway departments, incidence of pay, allowances, leave salary, pension, etc, contingent charges, cash, cheques and vouchers, advances and arrear claims, bills for pay and allowances, disallowances and objections, losses, frauds and embezzlements, records of service, miscellaneous. 3. The rules and orders embodied in this Code are to be followed with due care and caution and are applicable to Pakistan Railways. 4. In case, Financial Adviser and Chief Accounts Officers or any other concerned Principal Officers desire to make any amendment in the procedure laid down in this Code, they should address to Member Finance through General Manager concerned for such authorization in each case. 5. Contributions made by Messrs Saeed Akhtar, General Manager Operations, Muhammad Ali, Deputy Director, PMU and efforts made by Riaz Ahmad & Company, Chartered Accountants, Consultants, in accomplishing this task are highly appreciated and placed on record. Islamabad, Arif Azim 00-00-2012 Secretary Ministry of Railways Government of Pakistan PAKISTAN RAILWAYS GENERAL CODE INTRODUCTORY NOTES 1. Index Letters for Codes The following index letters are used for distinguishing the several Pakistan Railways Codes from each other. S for the Stores Department. W Mechanical Department (Workshops). A Accounts Department. T Traffic Department (Commercial). E Engineering Department. G General Code. 2. Paragraph Numbers For convenience of indexing and of reference, the paragraphs have been numbered according to a 3/4 figure “code”, in which the last two figures give the number of the paragraph and the remaining figures the number of the chapter. Thus paragraph 101 of any code is paragraph 1 of chapter 1 of that code and paragraph 1421, paragraph 21 of chapter XIV. 3. References to Paragraphs Reference in a code to the paragraphs of any other code is made by putting the paragraph number first, followed by the index letter of the code concerned as the suffix. Thus 1235S means paragraph 35 of Chapter XII of the Pakistan Railways Code for the Stores Department and 25 App. IIIS means paragraph 25 of Appendix III to the Pakistan Railways Code for the Stores Department. 4. References to “Forms” The “forms” referred to in any of the Pakistan Railways Codes take the number of the paragraph of the code in which they are described, the index letter of the code in question being prefixed to the number of the paragraph in which the form is illustrated. Thus S1350 is the form that is described and illustrated in paragraph 50 of Chapter XIII of the Pakistan Railways Code for the Stores Department. PAKISTAN RAILWAYS GENERAL CODE INDEX DESCRIPTION CHAPTER NO. INTRODUCTORY I ORGANIZATION FOR THE CONTROL OF RAILWAYS II RAILWAY FINANCE III ANNUAL BUDGET IV REVISED AND BUDGET ESTIMATES V APPROPRIATION ACCOUNTS VI FINANCIAL JUSTIFICATION OF RAILWAY EXPENDITURE VII CONTROL OVER EXPENDITURE VIII ALLOCATION OF EXPENDITURE IX ALLOCATION OF EXPENDITURE ON STATE RAILWAYS MANAGED BY X COMPANIES AND ON PRIVATE RAILWAYS WORKED BY THE STATE (Deleted) INCIDENCE OF THE COST OF WORKS FOR NON-RAILWAY DEPARTMENT XI INCIDENCE OF PAY, ALLOWANCES, LEAVE SALARY, PENSION, ETC. XII CONTINGENT CHARGES XIII CASH, CHEQUES AND VOUCHERS XIV ADVANCES AND ARREAR CLAIMS XV BILLS FOR PAY AND ALLOWANCES XVI DISALLOWANCES AND OBJECTIONS XVII LOSSES, FRAUDS AND EMBEZZLEMENTS XVIII RECORDS OF SERVICE XIX MISCELLANEOUS XX 1 PAKISTAN RAILWAYS GENERAL CODE LIST OF APPENDICES DESCRIPTION APPENDIX NO. CHART OF ACCOUNTS I SUBSIDIARY CODING SCHEME FOR REVENUE II FINANCIAL POWERS DELEGATED TO THE MINISTRIES AND THE HEADS OF III THE DEPARTMENT BY FINANCE DIVISION, GOVERNMENT OF PAKISTAN HOURS OF EMPLOYMENT REGULATIONS IV 2 PAKISTAN RAILWAYS PAKISTAN RAILWAYS GENERAL CODE Riaz Ahmad & Company Chartered Accountants CHAPTER I 20 October, 2011 9.1 PAKISTAN RAILWAYS GENERAL CODE CHAPTER I INTRODUCTORY CONTENTS DESCRIPTION PAGE NO. PARA NO. GUARANTEED RAILWAYS 1.1 101 SUBSIDIZED RAILWAYS 1.1 102 STATE OWNERSHIP OF RAILWAYS 1.1 103 COMPANY MANAGEMENT OF STATE RAILWAYS 1.1 104 CATEGORIES OF SUB-CONTINENT RAILWAYS 1.1 — 1.3 105 — 111A EFFECT OF PARTITION 1.3 111B — 111D FEATURES OF CONTRACTS COMPANIES MANAGING 1.4 — 1.5 112 — 113 STATE-OWNED RAILWAYS BRANCH LINES 1.5 — 1.6 114 PROVINCIAL GOVERNMENT AND DISTRICT BOARD 1.6 115 — 118 RAILWAYS (117, 119 Deleted) OWNERSHIP OF RAILWAY PROPERTY 1.6 — 1.7 120 TAXATION OF RAILWAY PROPERTY AND INCOME 1.7 121 3 PAKISTAN RAILWAYS GENERAL CODE CHAPTER I INTRODUCTORY 101. Guaranteed Railways. – The policy in regard to the construction of railways in sub- continent has undergone considerable and frequent changes. The first railways built in sub-continent were constructed and worked by private companies who were guaranteed by Government a fixed rate of exchange and a specified return on the capital invested by them. The contracts entered into with railway companies from 1849 to 1860 were on this basis. 102. Subsidized Railways. – The guaranteed interest and the guaranteed rate of exchange resulted in considerable losses to Government. An attempt was made, therefore, to secure the construction of railways on terms more favourable to Government, and to induce capitalists to undertake the construction at their own risk and on their own responsibility with a minimum of Government interference, but the attempt was not successful. Besides giving the necessary land free of cost, Government undertook to grant an annual subsidy at a fixed rate for a specified number of years, but these terms failed to attract capital and the few unguaranteed companies, which had begun work, found themselves, after a few years, unable to proceed without further assistance from Government. 103. State Ownership of Railways.– The attempt to secure the development of railway systems by private enterprise having failed, the capital expenditure on railways was chiefly incurred direct by the State, for several years after 1869, and no fresh contracts were made with guaranteed companies except for small extensions. In 1880, the necessity for a rapid extension of the railway system was keenly felt for the protection of the country from famine, but the Government, having decided not to exceed the limit fixed for capital to be borrowed annually, had again to fall back upon private companies. 104. Company Management of State Railways. – In dealing with these companies, it was the policy to use at the earliest possible date the right reserved by the Government of terminating the original contracts and of either securing for Government more favourable terms under fresh contracts, or purchasing the railways by cash payments or by means of annuities terminable after a specified number of years. Some of the purchased lines worked by State Agency, while the management of others was entrusted to Working Companies constituted under contracts, the conditions of which were much more favourable to Government than those made with the earlier Companies. 105. Categories of Sub-Continent Railways. – Thus, the railway systems in Sub-Continent were fallen under one or other of the following categories, viz.– (i) State-owned and State-managed Railways. (ii) State-owned and Company-managed Railways. (iii) Company-owned and Company-managed Railways. (iv) Indian State’ Railways. (v) Branch Line Companies and District Boards’ Railways. 1.1 PAKISTAN RAILWAYS GENERAL CODE CHAPTER I INTRODUCTORY 106. The railways included in the first category were– (i) The Bengal and Assam Railway. (ii) The Bombay, Baroda and Central India Railway. (iii) The East Indian Railway. (iv) The Great Indian Peninsula Railway. (v) The North Western Railway. 107. The second category included the following railways– (i) The Bengal Nagpur Railway. (ii) The Madras and Southern Mahratta Railway. (iii) The South Indian Railway. 108. The following railways were also the property of the State and were worked by the agencies noted against each– Railway Working Agency (i) Lucknow Bareilly Rohilkund and Kumaon Railway. (ii) Tirhoot Bengal and North Western Railway. (iii) Jodhpur Hyderabad Jodhpur Railway (iv) Bezwada Extension ’ (v) Dronachellam (Dhone) Kurnool British Frontier. } H. E. H. the Nizam s State Railway. 109. Among the lines falling under the third category which received no direct assistance from Government, and the property in which vested in the Companies owning them, subject to transfer to Government, the most important were– (i) The Bengal and North Western railway. (ii) The Rohikund and Kumaon Railway. 110. Examples of Indian States’ Railways owned and managed by Indian States were– (i) H. E. H. the Nizam’s State Railway. (ii) The Mysore Railways. (iii) The Jodhpur Railway. 1.2 PAKISTAN RAILWAYS GENERAL CODE CHAPTER I INTRODUCTORY 111. The following were examples of Branch Line Companies and District Board Railways. (a) Branch Line Companies–Guaranteed (See paragraph 114) (i) Chaparmukh Silghat Railway. (ii) Katakhal Lalabazar Railway. (b) Branch Line Companies–Rebate (See paragraph 114). (i) Sialkot Narowal Railway. (ii) Tapti Valley Railway. (iii) Ahmedabad Parantij Railway. (c) District Board Railways. (i) Podanur Pollachi Railway.

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