(1) According to rules 46, 47 and 48, the head of the office shall inspect the condition of the goods stored in accordance with rules 46, 47 and 48 at least once a year by himself or by having an employee or technician other than the employee who is in charge of such goods inspect the goods and write a report on it in writing or Arrangements should be made to keep it. In this way, after receiving the inspection report, if any goods are found that are exempted from income, the price and details should be disclosed and the maintenance and protection of such goods should be done.
(2) In the report as per sub-rule (1), the following matters should be clearly disclosed:-
(a) How much and in what condition are the goods not affected by the income in the books of account? (b) The protection and maintenance of the goods has not been done well,
(c) How many goods are in need of maintenance,
(d) how much of the goods are to be sold by auction or sale, (e) Whether or not the goods were used, whether or not there was any damage or loss, and if the damage or loss was caused by whose negligence,
(f) a comparative statement of the quantity used in the previous year and the quantity purchased in the current financial year of the same type of goods, and
(g) Other matters prescribed by the Comptroller General's Office.
(3) After receiving the inspection report, the head of the office shall send a copy of such report to the taluk office. If the taluk office sends any instructions regarding such report within one month, the head of the office shall consider the same and if no instructions are received within that period, the goods to be auctioned shall be done within six months and if repairs are to be done within three months. If goods are purchased in excess of the requirements of the office and are not used, then a report should be submitted to the taluk office and handed over as per the instructions, departmental action should also be taken according to the prevailing law.
(4) Clause of sub-rule (2).The taluk office will be responsible for arranging the budget for the maintenance of the goods which are mentioned as having to be maintained according to (c).
(5) When transferring goods that are not used by an office or are useful for another office, they should be transferred on the basis of the recommendations of the committee consisting of the secretary of the giving and receiving ministry and the controller general.