Receipt of Stores
256. (1) All materials received should be examined, counted, measured or weighed, as the case may be, when delivery is taken, and they should be kept in charge of a responsible Government servant who should be required to give a certificate that he actually received the materials and record them in any stock register prescribed for the purpose.
(2) A department which is required to maintain regular accounts of stores under these rules shall not keep in hand any stores out side such accounts. If in any circumstances stores are received from another department or concern, not under the regular purchase or transfer system, e.g. as a gift or on the closing down of a concern, their value and quantity should be immediately adjusted in the accounts. The value of stores so received should be credited to the revenue of the State. No stores shall be accepted by the receiving department unless they are likely to be of use to that department.