Railway Accounts Department Examinations

Tuesday, December 5, 2023

What is Grant ?

 

                                                        Example: 


Grants

Amount Rs.

Vote of Parliament in 

Original Grant

100

Budget Session

Supplementary Grant

20

Winter Session

Residual Modifications

(-) 5

See below Note

Final Grant

115



Note: Residual Modification sanctioned by Competent authority (i.e., Railway Board, GM, etc other than Parliament) i.e., Reappropriations, withdrawals, surrenders, etc, It may be a plus or minus amount. 


Excess Grant:  


  • Regularization of Excess Expenditure  (Actual Expenditure in excess of Final Grant)  

  • Authority: Article 115 of the Constitution of India 

  • Excess grants are made when the expenditure has been incurred after a Financial Year has expired.  

  • Actual expenditure incurred (out of Consolidated Fund) in excess of Grant voted by the Parliament will be regularized by: 


  • Reasons to be fully explained by the spending authorities. 

  • On the recommendation of PAC as a result of scrutiny of Appropriation Accounts of Railways and Audit Report of C&AG.  

  • Presented after obtaining the recommendation of the President of India. 

Thursday, November 30, 2023

Zoom Classes for 2A Candidates of Accounts Dept

 




 

New Zoom classes

For: 2A candidates of Accounts Dept

Subject: GRP - General Rules & Procedures 

Mode: Theory & MCQ Practice

Schedule: 5th December, 2023 to  5th January, 2024 

Timings: 8:30 PM to 9:30 PM

If interested, message me 

GRP

to my WhatsApp 9492432160


Friday, November 24, 2023

RO - RO in Indian Railways

  



RO - RO in Indian Railways


  • RO - RO stands for Roll On - Roll Off

  • What is RO RO ?  A service to carry loaded trucks on Railway Wagons powered by Electrical Engines in order to decongest Roads. It is a service where trucks and cars ride piggyback on specially designed Wagons. 

  •  Win-win situation for truckers as well as for Railways  


Advantages:   

  1. Decongest the Roads 

  2. Saving cost of Diesel 

  3. Saving Man days  

  4. Reducing the pollution levels  

  5. Relief to Truck Drivers  

  6. Decrease in wear and tear of Trucks  

  7. Reach faster to Destination 

  8. Last mile connectivity


  • First in IR: ECR - East Central Railway proposed across the Ganga river 

  • Govt of India has accorded in-principle approval to the ECR’s proposal 

  • Section 32 of the Railways Act, 1989  - Railway Administration is vested with the power to quote STS - Station to Station rates / Lump Sum rates for carriage of any commodity. 

Salient features:  


  1. Railway Receipt will be issued through TMS 

  2. Defined as New commodity in IRCA Goods Tariff No.49 (Part I of Vol.I) Group No.22 

  3. Gross Weight of the Truck (Tare weight of Truck + Commodity Weight) - shall not exceed the PCC - Permissible Carrying Capacity of a particular Wagon. 

  4. Excluded commodities:  

  1. All commodities under the Main Head “Coal & Coke” 

  2. Iron ore (all types) 

  3. Military Traffic 

  1.   Subject to levy of ODC - Over Dimensional Consignment charges, Power Block as and where applicable 

  2.  Allowed as “TO and FRO” service  

  3. Number of trips per month for each rake - decided by the Zonal Railway  

  4. Penalty 5% on the Notional freight - If there is a shortfall in the minimum trips 

  5. Force Majeure clause is applicable 

  6. Free time - 3 Hours each  - At loading and unloading point. 

  7. Demurrage and wharfage shall be levied as per extant rules. 

  8. Maximum persons allowed - 2 (including truck driver). They have to purchase 2nd class tickets for the journey of equivalent value as per the coaching tariff. 

  9. Line Capacity & RO RO ;  

  •  Up to 70%  - Shall be introduced. 

  •  70% and above - Shall be examined on case to case basis 

  1.  BRN Wagons - A type of Flat wagon built solely for transporting Trucks on Railway wagons. Trucks are loaded through the ramp provided at the dead end of the loop on BRN wagons.  

  2. A full train of BRN Wagons would have 43 Wagons.  

  3. BRN / BRNA stands for Bogie Rail Truck with Airbrake 

Roll on - Roll Off  & Konkan Railways


  • 1999 - The first of its kind in India, allowed loaded trucks to be transported on Railway Wagon flatcars. 

  • There is NH-66 passing through the same route. Truck drivers find it extremely difficult to drive loaded trucks through ghats, undulating surfaces, narrow roads, and poor road and weather conditions. The KRCL came up with the concept of RORO, where loaded trucks are moved on wagons and traveled by train. 

Key Points for MCQ: 


  1. RO - RO stands for Roll On - Roll - Off

  2. First time in India - Konkan Railway - 1999 

  3. First time in IR - ECR in 2016 

  4. PCC stands for Permissible Carrying Capacity 

  5. ODC stands for Over Dimensional Capacity 

  6. Penalty - 5% on Notional freight - If there is a shortfall in the number of minimum trips. 

  7. Free time - 3 Hours at the Loading and unloading point. 

  8. Line Capacity & RO RO ;  Up to 70%  - Shall be introduced. 70% and above - Shall be examined on case to case basis

  9. Maximum persons allowed along with Truck - 2 Persons (including Driver)  

  10. BRN / BRNA stands for Bogie Rail Truck with Airbrake 

                                                &&&&&&





Thursday, November 23, 2023

Wagon Leasing Scheme - Freight Incentive Schemes

  


Wagon Leasing Scheme 

 


  • Objects


  1. Develop a strong wagon leasing market  

  2. Encouraging third party leasing of Wagons 

  3. To bring in Wagons of better designs 


  • Leasing - Types of Wagons:  


  1. HCW - High Capacity Wagons 

  2. SPW - Special Purpose Wagons 

  3. Wagons for Container Movement   


Leasing of Wagons to the following agencies: 


  1. End users: for HCW & SPW 

  2. Operators: Type of Wagons as permitted under concession 


WLC - Wagon Leasing Company - Eligibility conditions 


  1. An entity registered in India under the Companies Act, 1956

  2. Asset leasing business experience either in India or Abroad - 5 years (Amendment 1 of Master Circular dated 28.03.2022)

  3. Net worth - at least 100 Crores 


WLC Registration 


  • Registered with the Ministry of Railways

  • One time Non-refundable registration fee - Rs. 5 Crores 

  • Registration is valid for 35 years 


Procurement of Wagons by WLC


  • Directly from Wagon Manufacturers / through Imports 

  • Under intimation to Ministry of Railways (subject to fulfillment of all other conditions stipulated under this policy) - Amendment 1 of Master Circular dated 28.03.2022 

  • New Design of Wagons (Not in operation so far in IR) - Procurement with prior administrative & technical approval of MOR - Ministry Of Railways 

  • Block Rake Composition: Prescribed No of Wagons + 4% spare + 1 Brake van  

  • The Brake van of the rake purchased by the WLC - added to the General pool of IR brake vans. In exchange, IR will meet the operational requirements of providing brake vans to the WLC’s rakes for which it has procured.  


Leasing Contracts: 


  • Bi-partite agreements between the WLC and the Lessee.  IR will not have any responsibility or liability except to the extent set forth in the Master Circular. 

  • On receipt of an advice of termination of Lease from the Lessee - IR will act and cease to make wagons available to the Lessee and hold such idle leased wagons in its custody awaiting further nomination of a lessee by the WLC. 

  • On receipt of advice of termination of lease from the lessee - IR will not act  

  • Subleasing - Not permitted 


Stabling charges paid or not by the WLC  


  • Yes  - If wagons are terminated on the advice of WLC and hold such wagons in custody of IR on IR owned Railway lines. 

  • Yes - If WLC advises IR to move idle leased wagons from one terminal to another terminal/siding

  • No - If Leased Wagons are held in the private sidings of WLC or Lessee or any other Private siding selected by WLC  




Maintenance of Wagons of WLC: 


  • By Indian Railways on Payment 


Lien by Railways: 


  • WLC - Exercised lien on Leased wagons  - to recover dues from the WLC, in case of default

  • Lessee - Exercised lien on the consignment loaded in the leased wagons - to recover dues from the Lessee, in case of default   


Dispute Resolution: 


  • All disputes (of Agreements of Zonal Railways) will be referred to an Arbitrator nominated by the GM of the Zonal Railway


Key points for MCQ:


  1. WLC Registration - valid for 35 years  

  2. Non refundable Registration fees(one time) -Rs.5 Crores 

  3. Block Rake Composition: Prescribed No of Wagons + 4% spare + 1 Brake van  

  4. HCW - High Capacity Wagon:  Wagons with payload -2.0 tonnes higher than the payload of extant similar wagons on IR for 25 T or 22.9 T axle load route, as the case may be. 

  5. Lessor: A WLC engaged in the business of leasing wagons to the Lessee. 

  6. SPW  - Special Purpose Wagon : Wagons designed for rail transportation of a specific commodity or group of commodities. 

Abbreviations: 


  1. WLS: Wagon Leasing Scheme 

  2. MOR: Ministry Of Railways 

  3. IR: Indian Railways

  4. WLC: Wagon Leasing Company 

  5. HCW: High Capacity Wagons

  6. SPW: Special Purpose Wagons 

  7. LWIS: Liberalized Wagon Investment Scheme 

  8. CTO: Container Train Operators 

  9. SFTO: Special Freight Train Operator 

  10. AFTO: Automobile Freight Train Operator 


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