Difference
between M&P and T&P
Source: Para 1019 & 1020 of Rolling Stock Code
SN |
M&P |
SN |
T&P |
|
1 |
M&P stands for Machinery & Plant |
1 |
T&P stands for Tools & Plant |
|
2 |
A Machine that remains stationary nd immovable
(Job comes to Machine) and all Vehicles (all types) |
2 |
An item that is movable (Machine comes to Job) |
|
3 |
Examples:
All immovable Machines, Staff cars, Lorries, Buses, Ambulances, Road Mobile
cranes, etc |
3 |
Examples:
Pneumatic drills, power saws, tools and plants such as jigs & fixtures.
Small tools & equipment. Upkeep of Office such as Furniture, computers,
printers etc |
|
4 |
Costing more than Rs. 50 Lakhs and Vehicles irrespective of its cost processed through
M&P Portal (maintained by Railway Board) Costing up to Rs. 50 Lakhs each - (except Vehicles) can be sanctioned by Zonal Railways under
GM’s powers |
4 |
Costing up to Rs. 10 Lakhs referred as T&P and procured by Zonal Railways |
|
5 |
Charged to Capital (Plan Head 41 - M&P) |
5 |
Charged to Revenue |
Key Points for MCQ
- M&P stands for Machinery & Plant
- T&P stands for Tools & Plant
- M&P - Job comes to Machine
- T&P - Machine comes to Job
- M&P - costing more than Rs. 50 Lakhs processed
through M&P Portal
- All Road vehicles treated as M&P irrespective of
Value and processed through M&P Portal
- M&P portal maintained by Railway Board
- M&P - costing less than Rs. 50 Lakhs - processed by
Zonal Railways under GM’s powers
- T&P - costing up to Rs. 10 Lakhs charged to Revenue
- M&P charged to Capital (Plan Head 41)
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