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TENDER COMMITTEE (निविदा समिति)

 TENDER COMMITTEE (निविदा समिति)

1. Tender Committee क्या है?

Tender Committee (TC) वह समिति है जिसे लागू Railway rules, Stores Code, Schedule of Powers तथा संबंधित procurement/contract की प्रकृति के अनुसार निविदाओं की जाँच, मूल्यांकन एवं सक्षम/स्वीकृति प्राधिकारी के लिए अनुशंसा (Recommendation) करने हेतु गठित किया जाता है।

Tender Committee का उद्देश्य प्राप्त tenders का निष्पक्ष, वस्तुनिष्ठ, तकनीकी, वाणिज्यिक एवं वित्तीय परीक्षण करके उचित recommendation देना है।

महत्वपूर्ण: Tender Committee की संरचना प्रत्येक प्रकार के tender में समान नहीं होती। Stores procurement, Works tender, Consultancy contract आदि के लिए लागू rules/SOP के अनुसार Committee की composition और accepting authority अलग हो सकती है। Railway Board के official records में Stores tenders के लिए Para 701 एवं 702 of Stores Code के संदर्भ में Tender Committee और Accepting Authority की व्यवस्था दी गई है।

2. Tender Committee का मुख्य उद्देश्य

Tender Committee के प्रमुख उद्देश्य हैं—

  1. प्राप्त निविदाओं की निष्पक्ष एवं वस्तुनिष्ठ जाँच करना।

  2. Tender conditions तथा eligibility requirements की जाँच करना।

  3. Technical suitability का परीक्षण करना।

  4. Quoted rates की financial scrutiny करना।

  5. Rates की reasonableness का परीक्षण करना।

  6. Railway के हितों की रक्षा करना।

  7. लागू rules, codal provisions तथा financial principles का पालन सुनिश्चित करना।

  8. Accepting Authority को reasoned recommendation देना।

3. Tender Committee का गठन

Tender Committee का गठन लागू Railway rules और delegated powers के अनुसार किया जाता है।

इसलिए Tender Committee के बारे में यह कहना उचित नहीं है कि प्रत्येक tender में एक ही प्रकार की Committee अनिवार्य रूप से गठित होगी।

Tender की प्रकृति, value, procurement category और applicable Schedule of Powers के अनुसार—

  • Tender Committee का स्तर,

  • Committee के members,

  • Convener,

  • Accepting Authority

निर्धारित किए जाते हैं।

Railway के वर्तमान Model Schedule of Powers में विभिन्न प्रकार के tenders/contracts के लिए Tender Committee तथा Accepting Authority की व्यवस्थाएँ अलग-अलग दी गई हैं।

4. Stores Procurement में Tender Committee

Railway Stores procurement के लिए Tender Committee की composition Stores Code तथा संबंधित delegation के अनुसार निर्धारित होती है।

Stores procurement के सामान्य संदर्भ में Tender Committee में मुख्यतः—

(1) Stores Member

Stores Member Tender Committee का Convener होता है।

Official Railway material में Stores purchases के संबंध में यह स्पष्ट रूप से दिया गया है कि Stores Member is the Convener of the Tender Committee। Railway के departmental question-bank material में भी यही position दी गई है।

(2) User/Indentor Member

User Department अथवा Indenting Department का प्रतिनिधि Committee में शामिल किया जाता है।

उसकी प्रमुख भूमिका संबंधित requirement तथा technical/user aspects की जाँच करना है।

(3) Finance/Accounts Member

Finance/Accounts Department का प्रतिनिधि financial एवं codal aspects की scrutiny में महत्वपूर्ण भूमिका निभाता है।

Committee की exact composition संबंधित tender की value और लागू delegation के अनुसार निर्धारित की जाती है। इसलिए किसी एक fixed composition को सभी Stores tenders पर लागू नहीं करना चाहिए।

5. Tender Committee की प्रमुख जाँच

Tender Committee tender का समग्र परीक्षण करती है।

(A) Technical Examination

Committee यह देखती है कि—

  • Tenderer निर्धारित technical requirements पूरी करता है या नहीं।

  • Offered item/work निर्धारित specification के अनुरूप है या नहीं।

  • Required technical parameters पूरे होते हैं या नहीं।

  • आवश्यक अनुभव, qualification अथवा technical eligibility उपलब्ध है या नहीं।

  • User/Indenting Department की आवश्यकता पूरी होती है या नहीं।

6. Commercial Examination

Commercial aspects में आवश्यकता के अनुसार निम्न बिंदुओं की जाँच की जाती है—

  • Tender conditions

  • Eligibility conditions

  • Delivery period

  • Payment terms

  • Warranty/Guarantee conditions

  • Security Deposit/Performance Security

  • Other contractual conditions

  • Deviations, if any

Committee को यह सुनिश्चित करना होता है कि tender की महत्वपूर्ण commercial conditions का उचित परीक्षण किया गया है।

7. Financial Examination

Tender Committee financial aspects का भी परीक्षण करती है।

इसमें आवश्यकता के अनुसार निम्न बिंदुओं पर विचार किया जाता है—

  • Quoted rates

  • Comparative Statement

  • Previous/Last Purchase Rate

  • Market conditions

  • Current price trend

  • Taxes and duties

  • Freight/other applicable charges

  • Price variation provisions, where applicable

  • Reasonableness of rates

केवल सबसे कम दर होना ही पर्याप्त आधार नहीं है; tender की कुल परिस्थितियों और लागू Railway rules के अनुसार recommendation तैयार की जाती है।

8. Comparative Statement का महत्व

Tender Committee को tender case में तैयार किए गए Comparative Statement तथा संबंधित briefing material का ध्यानपूर्वक परीक्षण करना चाहिए।

Railway के official tender guidance में Tender Committee द्वारा Comparative Statement तथा Briefing Note की scrutiny पर विशेष जोर दिया गया है।

Comparative Statement के माध्यम से विभिन्न tenderers की quoted rates एवं relevant commercial particulars की तुलना करने में सहायता मिलती है।

9. Tender Committee Meeting

Tender Committee के members tender case पर विचार-विमर्श करते हैं।

Stores procurement के official Railway instructions में Stores Member द्वारा अन्य members से consultation करके Committee की meeting की प्रक्रिया आगे बढ़ाने तथा tender case पर विचार करने की व्यवस्था दी गई है।

Committee को tender case पर स्वतंत्र एवं objective consideration करना चाहिए तथा केवल औपचारिक रूप से किसी एक recommendation को स्वीकार नहीं करना चाहिए।

10. Tender Committee Minutes / Proceedings

Tender Committee की deliberations के बाद उसके विचार एवं recommendation को Tender Committee Minutes/Proceedings में record किया जाता है।

Minutes में आवश्यक facts, tender evaluation, महत्वपूर्ण observations तथा Committee की recommendation को स्पष्ट रूप से दर्ज किया जाना चाहिए।

Railway के official tender guidance में Tender Committee Minutes में relevant information को properly record करने पर विशेष जोर दिया गया है।

11. Tender Committee की Recommendation

Tender Committee का मूल कार्य recommendation देना है।

Committee tender case का examination करके यह recommend कर सकती है कि लागू rules के अनुसार किस tenderer के offer पर विचार किया जाना चाहिए अथवा tender case में क्या उचित action लिया जाना चाहिए।

इसके बाद case को निर्धारित Tender Accepting Authority / Competent Authority के समक्ष रखा जाता है।

12. Tender Accepting Authority

Tender Committee और Tender Accepting Authority की भूमिकाएँ अलग हैं।

Tender Committee tender का examination एवं recommendation करती है, जबकि tender की acceptance applicable delegation of powers के अनुसार निर्धारित Accepting Authority द्वारा की जाती है।

Railway Board के official records में Tender Committee और Accepting Authority को अलग-अलग identify किया गया है।

Exam Point:

Tender Committee recommends; Accepting Authority decides/accepts as per delegated powers.

13. Tender Accepting Authority और Tender Committee का Independence

एक महत्वपूर्ण principle यह है कि Tender Accepting Authority को Tender Committee से independent होना चाहिए।

Railway के 2026 official corrigendum में स्पष्ट किया गया है कि Tender Accepting Authority Tender Committee से independent होना चाहिए और उसे Tender Committee का member नहीं होना चाहिए।

यह point departmental examination के लिए विशेष रूप से महत्वपूर्ण है।

14. Stores Member की महत्वपूर्ण भूमिका

Stores procurement में Stores Member Tender Committee का Convener होता है।

उसकी भूमिका में सामान्यतः—

  • Tender case को Committee के समक्ष रखना।

  • अन्य members के साथ meeting coordinate करना।

  • Tender Committee proceedings/minutes तैयार करवाना।

  • Committee की recommendation को आगे प्रस्तुत करना।

शामिल होते हैं।

Official Railway material में यह भी उल्लेख है कि Stores Member Tender Committee proceedings को Accepting Authority के समक्ष प्रस्तुत करता है।

15. Tender Committee का उद्देश्य केवल Lowest Rate चुनना नहीं है

यह एक महत्वपूर्ण examination concept है।

Tender Committee को केवल यह देखकर recommendation नहीं करनी चाहिए कि किस firm ने सबसे कम rate quote किया है।

Committee को लागू tender conditions, technical suitability, commercial conditions, financial implications, reasonableness of rates और Railway के overall interest को ध्यान में रखते हुए अपना निष्पक्ष निर्णय/recommendation तैयार करना होता है।

16. Tender Committee के संबंध में महत्वपूर्ण सावधानियाँ

LDCE के लिए निम्न बातें याद रखें—

पहली: सभी Railway tenders के लिए Tender Committee की composition समान नहीं होती।

दूसरी: Stores Tender Committee और Works Tender Committee की composition को एक ही rule नहीं माना जाना चाहिए।

तीसरी: Tender Committee और Accepting Authority अलग-अलग roles हैं।

चौथी: Stores procurement में Stores Member को Convener के रूप में याद रखें।

पाँचवीं: Comparative Statement और tender-related briefing material का examination महत्वपूर्ण है।

छठी: Tender Committee की proceedings/minutes में relevant facts एवं recommendation properly record होनी चाहिए।

सातवीं: Tender Accepting Authority को Tender Committee से independent होना चाहिए।

आठवीं: Tender Committee की exact composition तथा accepting powers के लिए संबंधित latest Railway Board instructions/SOP/Stores Code/Schedule of Powers देखना आवश्यक है।

17. LDCE के लिए सबसे महत्वपूर्ण तथ्य

प्रश्न:

Stores purchase में Tender Committee का Convener कौन होता है?

उत्तर:
Stores Member.

प्रश्न:

Tender Committee का मुख्य कार्य क्या है?

उत्तर:
Tender का examination/evaluation करके निर्धारित Accepting Authority को recommendation देना।

प्रश्न:

क्या Tender Committee स्वयं tender accept करती है?

उत्तर:
Tender Committee tender case पर recommendation करती है; acceptance applicable delegated powers के अनुसार Tender Accepting Authority द्वारा की जाती है।

प्रश्न:

क्या Tender Committee की composition सभी tenders में समान होती है?

उत्तर:
नहीं। Tender की प्रकृति, value तथा लागू Railway rules/SOP/delegation के अनुसार composition अलग हो सकती है।

प्रश्न:

क्या Tender Accepting Authority Tender Committee का member हो सकता है?

उत्तर:
वर्तमान Railway instruction के अनुसार Tender Accepting Authority को Tender Committee से independent होना चाहिए और उसे Tender Committee का member नहीं होना चाहिए।

18. Exam-Oriented Short Note

Tender Committee (TC) भारतीय रेल में tender cases की technical, commercial एवं financial scrutiny तथा competent/accepting authority को उचित recommendation देने के लिए गठित समिति है। इसकी composition tender की प्रकृति, value तथा लागू Railway rules और delegation के अनुसार निर्धारित होती है। Stores procurement में Stores Member Tender Committee का Convener होता है। Committee Comparative Statement तथा संबंधित tender documents का परीक्षण करके अपनी deliberations और recommendation को Tender Committee Minutes/Proceedings में record करती है। Tender की final acceptance applicable delegated powers के अनुसार Tender Accepting Authority द्वारा की जाती है। Tender Accepting Authority को Tender Committee से independent होना चाहिए।

Authentic Railway Sources

इस विषय की verification के लिए मुख्य आधार Indian Railways/Railway Board के official sources हैं—Stores Code में Tender Committee से संबंधित provisions, Railway Board की Tender Committee/Accepting Authority policy circulars, Railway के Stores delegation documents तथा latest available Model Schedule of Powers.

G. D. Pandey – Research & Content


TENDER COMMITTEE (TC)

1. What is a Tender Committee?

A Tender Committee (TC) is a committee constituted, as per the applicable Railway rules, Stores Code, Schedule of Powers and the nature of the procurement/contract, for the examination, evaluation and recommendation of tenders to the competent/accepting authority.

The main purpose of the Tender Committee is to examine the received tenders in an objective, fair, technical, commercial and financial manner and submit an appropriate recommendation to the competent/accepting authority.

Important: The composition of a Tender Committee is not identical for every type of Railway tender. The applicable rules/SOP and delegation of powers determine the composition and level of the Committee.


2. Main Objectives of the Tender Committee

The major objectives of a Tender Committee are:

  1. To examine the tenders fairly and objectively.

  2. To verify compliance with tender conditions and eligibility requirements.

  3. To examine technical suitability.

  4. To scrutinize the financial aspects of the offers.

  5. To examine the reasonableness of rates.

  6. To safeguard Railway's interest.

  7. To ensure compliance with applicable rules, codal provisions and financial principles.

  8. To submit a reasoned recommendation to the Accepting Authority.


3. Constitution of Tender Committee

The Tender Committee is constituted in accordance with the applicable Railway rules and delegated powers.

Therefore, it should not be assumed that every Railway tender requires the same type of Tender Committee.

Depending upon the nature and value of the tender, procurement category and applicable Schedule of Powers, the following may be determined:

  • Level and composition of the Tender Committee

  • Members of the Committee

  • Convener

  • Tender Accepting Authority

The applicable Railway Board instructions, Stores Code, departmental SOP and Schedule of Powers should always be referred to for the exact composition and powers.


4. Tender Committee in Stores Procurement

For Railway Stores procurement, the composition of the Tender Committee is governed by the applicable provisions of the Stores Code and delegated powers.

In general Stores procurement cases, the Committee may involve representatives of:

(1) Stores Member

The Stores Member is the Convener of the Tender Committee in Stores procurement.

The Stores Member coordinates the tender case and the proceedings of the Committee and places the Committee's recommendation before the appropriate authority.

(2) User/Indenting Department Member

A representative of the User or Indenting Department may be associated with the Committee for examination of the requirement and relevant technical/user aspects.

(3) Finance/Accounts Member

A representative of the Finance/Accounts Department is associated for examination of the financial and codal aspects of the tender.

Important: The exact composition of the Tender Committee depends upon the nature and value of the tender and the applicable delegation. Therefore, one fixed composition should not be applied to all Stores tenders.


5. Technical Examination

The Tender Committee examines the technical aspects of the tender.

It may examine whether:

  • The tenderer fulfils the prescribed technical requirements.

  • The offered item/work conforms to the prescribed specifications.

  • The required technical parameters are fulfilled.

  • The prescribed technical eligibility, experience or qualification requirements are satisfied.

  • The offer meets the requirements of the User/Indenting Department.


6. Commercial Examination

The commercial examination may include:

  • Tender conditions

  • Eligibility conditions

  • Delivery period

  • Payment terms

  • Warranty/Guarantee conditions

  • Security Deposit/Performance Security

  • Other contractual conditions

  • Deviations, wherever applicable

The Committee should ensure that important commercial conditions and deviations are properly examined.


7. Financial Examination

The Tender Committee also examines the financial aspects of the tender.

Depending upon the case, this may include:

  • Quoted rates

  • Comparative Statement

  • Previous/Last Purchase Rate

  • Market conditions

  • Current price trends

  • Taxes and duties

  • Freight and other applicable charges

  • Price variation provisions, wherever applicable

  • Reasonableness of rates

Important: Merely quoting the lowest rate does not by itself make an offer acceptable. The recommendation must be based on the applicable tender conditions, rules, financial implications and overall Railway interest.


8. Importance of Comparative Statement

The Tender Committee should carefully examine the Comparative Statement and relevant briefing material prepared for the tender case.

The Comparative Statement facilitates comparison of the quoted rates and other relevant particulars of the participating tenderers.

It forms an important part of the material placed before the Tender Committee for consideration.


9. Tender Committee Meeting

The members of the Tender Committee consider and deliberate upon the tender case.

The Committee should make an independent and objective examination of the case.

The deliberations should cover the relevant technical, commercial and financial aspects before arriving at the Committee's recommendation.

The Committee's recommendation should not be treated as a mere formal endorsement of any pre-determined decision.


10. Tender Committee Minutes/Proceedings

After deliberation, the views and recommendation of the Tender Committee are recorded in the Tender Committee Minutes/Proceedings.

The proceedings should properly record the relevant facts, important observations, examination of the tender and the Committee's recommendation.

The reasons supporting the recommendation should be clear from the proceedings.


11. Recommendation of the Tender Committee

The primary function of the Tender Committee is to examine the tender case and make a recommendation.

After examination of the tender documents and relevant issues, the Committee submits its recommendation to the designated Tender Accepting Authority/Competent Authority.

The final action is thereafter taken by the authority having the applicable delegated powers.


12. Tender Accepting Authority

The role of the Tender Committee and that of the Tender Accepting Authority are different.

The Tender Committee:

  • Examines the tender.

  • Evaluates the relevant aspects.

  • Records its deliberations.

  • Makes a recommendation.

The Tender Accepting Authority takes the decision regarding acceptance of the tender in accordance with the applicable delegation of powers.

Exam Point

Tender Committee recommends; Tender Accepting Authority decides/accepts as per delegated powers.


13. Independence of Tender Accepting Authority

An important Railway principle is that the Tender Accepting Authority should be independent of the Tender Committee.

The Tender Accepting Authority should not be a member of the Tender Committee where the applicable Railway instructions specifically require such independence.

This is an important point for departmental examinations.


14. Role of Stores Member as Convener

In Stores procurement, the Stores Member acts as the Convener of the Tender Committee.

The Convener's responsibilities generally include:

  • Coordinating the Tender Committee proceedings.

  • Placing the tender case before the Committee.

  • Coordinating the examination and deliberations.

  • Recording/preparing the Tender Committee proceedings.

  • Placing the recommendation before the appropriate Accepting Authority.


15. Tender Committee Is Not Simply a “Lowest Rate Selection” Body

The Tender Committee should not recommend a tender merely because it has the lowest quoted rate.

The Committee should consider the relevant:

  • Technical requirements

  • Tender conditions

  • Commercial conditions

  • Financial implications

  • Rate reasonableness

  • Eligibility requirements

  • Deviations

  • Railway's overall interest

The recommendation must be based on the applicable Railway rules and the facts of the particular tender case.


16. Important Points for LDCE

Remember the following points:

  1. Tender Committee composition is not identical for all Railway tenders.

  2. The applicable rules/SOP and delegation determine the composition.

  3. In Stores procurement, Stores Member is the Convener of the Tender Committee.

  4. Technical, commercial and financial aspects of the tender are examined.

  5. Comparative Statement is an important document for tender evaluation.

  6. Tender Committee proceedings/minutes should properly record the relevant facts and recommendation.

  7. Tender Committee makes a recommendation.

  8. Tender acceptance is made by the designated Tender Accepting Authority as per delegated powers.

  9. Tender Accepting Authority should be independent of the Tender Committee where required by the applicable Railway instructions.

  10. The lowest quoted rate alone does not automatically establish the acceptability of a tender.


17. Important Exam Questions

Q1. Who is the Convener of the Tender Committee in Stores procurement?

Answer: The Stores Member.

Q2. What is the main function of a Tender Committee?

Answer: To examine/evaluate the tender and submit its recommendation to the designated Tender Accepting Authority/Competent Authority.

Q3. Does the Tender Committee itself accept the tender?

Answer: The Tender Committee examines the tender and makes its recommendation. Tender acceptance is made by the designated Tender Accepting Authority in accordance with the applicable delegated powers.

Q4. Is the composition of the Tender Committee the same for all Railway tenders?

Answer: No. It varies according to the nature and value of the tender and the applicable Railway rules, SOP and delegation of powers.

Q5. What is the role of the Finance/Accounts Member?

Answer: To examine the financial and relevant codal aspects of the tender as applicable to the case.

Q6. What is an important document examined by the Tender Committee?

Answer: The Comparative Statement, along with the relevant tender documents and briefing material.

Q7. What is the basic principle regarding Tender Committee and Accepting Authority?

Answer:

Tender Committee recommends; Accepting Authority decides/accepts as per delegated powers.


18. LDCE Short Note

A Tender Committee (TC) is constituted under the applicable Railway rules, Stores Code, departmental SOP and delegated powers for examination and evaluation of tender cases and for making a suitable recommendation to the competent/accepting authority. Its examination may cover technical, commercial and financial aspects, including specifications, eligibility, delivery, payment conditions, quoted rates, Comparative Statement and reasonableness of rates. In Stores procurement, the Stores Member is the Convener of the Tender Committee. The Committee records its deliberations and recommendation in the Tender Committee proceedings/minutes. Final acceptance of the tender is made by the designated Tender Accepting Authority in accordance with the applicable delegated powers.

Key Principle:

Tender Committee recommends; Tender Accepting Authority decides/accepts as per delegated powers.


Authentic Source Basis

This note is based on the relevant official Indian Railways/Railway Board sources, including:

  • Indian Railways Stores Code

  • Railway Board instructions relating to Tender Committee and Tender Accepting Authority

  • Railway departmental tender/procurement instructions

  • Applicable Schedule of Powers/SOP provisions

  • Official Railway instructions regarding Tender Committee proceedings and independence of the Accepting Authority

For examination purposes, the latest applicable Railway Board instruction/SOP and the relevant departmental code should prevail wherever a subsequent amendment or corrigendum has been issued.

Research & Content by G. D. Pandey

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Account & Finance Question & Answer Railway Financial Rules Short Notes RAILWAY BUDGET Tender Accounts Rules Descriptive Question & Answer Store Management & Account Traffic Account LDCE Spl. Functions of Accounts Department Cannons/Standards of Financial Propriety Departmental Exam Expenditure Management Railway Financial Rules Book STATION BALANCE SHEET 6.2 Consolidated Fund Of India Audit & Audit Report Contract Management Earnest Money INDEX Inventory Management Railway Financial Code Rules of Re-appropriation 0 FINANCIAL RULES SYLLABUS 3. INVESTMENT PLANNING AND WORKS BUDGET 6.9 APPROPRIATION ACCOUNT APPROPRIATION ACCOUNT Account Accounting System in Railways Annual Financial Statement Appropriation Accounts & Process Audit of Railway Expenditure & Revenue August Review BOT / BOOT Schemes Budgetary Practices Budgetary Process & Approval Mechanism CONTINGENCY FUND OF INDIA Capital Expenditure & Estimates Challenges & Future Prospects . Financial Management Charged Expenditure Classification of Railway Expenditure Co6 Co7 Computerization of Stores Accounts Concept of Railway Accounting Constitutional Provisions Contract & Its Types Control over Expenditure Corruption Prevention Defin Demands for Grants Depreciation Reserve Fund Development Fund Digital Reforms Digitization in Railways Duties and Responsibility Final Modification Financial Commissioner – FC Financial Control Financial Discipline Financial Discipline & Control in Railways Financial Management Financial Powers & Delegation Financial Reforms Functions of Traffic Accounts Department GeM Government Accounting & Financial Principles Government e-Marketplace Green Initiatives H.05 वित्त एवं व्यय पर नियंत्रण H.06 सांविधिक लेखा - परीक्षा H.07 लेखा निरीक्षण H.09 कारखाना लेखा H.11 यातायात लेखा H.12 रेलवे यातायात H2. 19 बजट आदेश (Budget Order) / बजट आबंटन (Budget Allotment) में अन्तर H2.01 Revised Estimate/Details Estimate में अंतर H2.02 Abstract Estimate / Details Estimate में अंतर H2.03 Revised Estimate / Supplementary Estimate में अंतर H2.04 Completion Estimate / Completion Report में अंतर H2.05 Delay Tender / Late Tender में अन्तर H2.06 Single Tender / Single offer में अंतर H2.07 ओपन टेंडर / लिमिटेड टेंडर में अंतर H2.08. Earnest Money Deposit / Security Deposit में अन्तर H2.09 Security Deposit / Performance Guarantee में अन्तर H2.10 Deposit Miscellaneous / Miscellaneous Advance में अंतर H2.11 On Account Bill / Final Bill में अंतर H2.12 Rate Contract / Running Contract में अंतर H2.13 Demand Payable / Demand Recoverable में अन्तर H2.14 General Books / Subsidiary Books में अंतर H2.15 Consolidated Fund समेकित निधि / Contingency Fund आकस्मिक में अंतर H2.17 Draft Para / Audit Para में अन्तर H2.18 Traffic (Gross) Earning / Traffic (Gross) Receipt में अन्तर H2.20 स्वीकृत व्यय (वोटेड Expenditure) / प्रभ्रत व्यय (Charged Expenditure) में अन्तर H2.21 Estimate Committee / Public Committee में अन्तर H2.22 Public Committee / Railway Convention committee में अन्तर H2.23 Remittance Transaction / Transfer Transaction में अन्तर H2.24 Stock Item / Non-Stock Items में अन्तर H2.26 TC / JV में अन्तर H8.3 वित्तीय औचित्य H8.4 सर्वेक्षण HIstory ऑफ Railway Indian Railways Inventory Control Letter of credit Limited Tender Local Purchase Material modification OPS/NPS/UPS Open Tender Operating Ratio Parliamentary Control Payment System Pension & Retirement Benefits in Railways Pink Book Procurement System in Railways Procurement in Indian Railways Public Accountability REVISED AND DETAIL ESTIMATE में अंतर Railway Accounts Code Railway Bill Passing Railway Financial Code & Manuals Railway Funds & Reserves Railway Investment Plan Railway Production Units Railway Statistics Railway Tender System Railways Resource Augmentation in Railways Revenue Management Role of Ministry of Railways & Finance Department Rules of Allocation Security Deposit Single Tender Sources of Railway Revenue Special Limited Tender Station Outstanding Stores Budget Tender Committee Tender Documents Tender Notice Traffic Audit Inspection Traffic Earnings Types of Budgets Urgency Certificate Work Contracts Works Programme Workshop & Manufacturing Accounts Zero Base Budget.