1

Office Procedure Manual,CBEC

Preface
With the creation of many new Central Excise Commissionerates the need has
been felt for copies of the Office Procedure Manual which was last printed in the
70's. An attempt has been made to re-draft the most important portions of the
earlier Manual so that the office procedure in Central Excise can be
standardised.

Compendium on Maintenance of records in Central Excise

Seria Subject Paragra

l no. ph
number
1 Receipt, disposal and Despatch 1
of Dak
Receipt 1.1
Disposal of dak 1.2
Despatch of Dak 1.3
2 Filing 2
Register of files opened 2.1
Method of filing 2.2.
Disposal of papers in a file 2.3
 2
Duties of Record Keeper 2.4
Destruction of files 2.5
3 File numbering system 3.1
4 Arrears reports 4.1
Special watch register 4.2
5 Maintenance
Maintenance of machinery 5.1
. Maintenance of furniture 5.2
Records Maintenance 5.3
Perishable stores 5.4
6 Document management
Maintenance of Departmental 6.1
Manuals and Guard files
Library 6.2
Safe custody of Bonds and Bank 6.3
Guarantees
7 Registers
Register of registers 7.1
Period of maintenance of registers 7.2
8 Computerized records
9. Responsibilities of officers
App I- Appendices
V
App.A Extracts from record retention
(1) schedule for records common to
all departments
 3
The proper maintenance of Records, files and registers have not been given the
proper importance recently. Unless records are properly maintained it is not
possible to find a file or a given paper immediately. Important documents
received and instructions are lost sight of, resulting in lack of follow up action.
Misplacing of important files also results in loss of revenue. It is therefore
essential that proper records be maintained by the Range and Division.
Unfortunately, the Office Procedure Manual is not available to most formations
and the instructions have therefore not been followed.
1. Receipt, disposal and dispatch of dak
1.1 On receipt of dak, the diarist will first ensure that the same has been
properly addressed. He will then rubber stamp the dak with the date and
office designation. In cases where the dak is brought by hand, the office
copy should be stamped as received and signed by the diarist. He/she must
be specially careful when accepting refund claims since interest is leviable
on the department after the of three months after the receipt. In the
Division, all the dak must then be entered in the concerned register and sent
to the AC for signature and marking to the dealing officer. In the range, the
dak is to be put up to the Range Superintendent for similar action and
handing over to the sector officer.
The AC/Range Superintendent must keep his own diary of important receipts
including Special Watch , dak requiring prompt action for disposal on a specified
date etc. The dak in the case of the division must then be returned to the diarist
who is responsible to hand over the same to the concerned dealing hand after
getting his or her signature in the receipt diary register. He may at this time, or
 4
on receipt of the dak give each letter a running serial number starting from Ist
Jan., of every year.
DAK REGISTER (as laid down in Paragraph 9(6) of Central Secretariat Manual of
Office Procedure.)
Date----------

S.No. Particula Dak From To whom Remarks(Sign

rs of received whom sent/bri ature of
received ef officer)
subject
Number Date
1 2 3 4 5 6

1.2 The dealing hand will maintain a desk diary in the form given below:
DESK DIARY
(Paragraph 12(1) of Swamy’s Office Procedure Manual )(Page 108).

S.No. Number and date of

receipt
Number Date From Brief
Whom subject
i ii iii iv v
 5
Replied to
To whom File No. In Hindi In English No reply Remar
marked was ks
necessar
y
vi vii viii ix x xi

Dealing hands who receive the dak must sign for the same; attach them to the
appropriate file; and initiate action on the receipt. If the dealing hand feels that
they are not concerned with the particular receipt, they should bring the same to
the attention of the allocating officer, for transfer to the proper desk.
The Head of Office should try to dispose of as many letters received at dak stage
as possible, by dictating letters or by giving orders for their final disposal
On-the-receipt-itself.

1.3 Despatch of outgoing letters

The despatcher is responsible for the despatch of all letters, telegrams, etc., sent
out of the office. All fair copies of letters are to be sent to the despatcher as soon
as they are signed. Before despatching, he must see that the corrections, if any,
made by the officer in the fair copies are carried out in the other copies, that the
despatch serial number is recorded on the fair as well as office copy of the
communication, and that all the enclosures are correctly attached to the original,
the number and nature of the documents enclosed being prominently indicated
thereon.
 6
In respect of letters to be delivered by hand, the despatcher should satisfy
himself that they have been duly delivered and that a receipt has been obtained.
The local peon book should be used when it is desired to send letters, files or
other papers for delivery by special messenger. All peon books should be
numbered and this number noted on the issue register against each despatch.
All papers sent out of the office should be entered in the "outward
correspondence register" in the following format.
Despatch Register for Post Communications (Appendix 16 of OPM of
Central Secretariat 11th Edition)

Sl. No Number of Addressee value of

Communicat Stamps
ion/ file no.
1. 2. 3. 4.

The date must be written prominently in red ink at the commencement of the
entries for each day. The serial number in col. 1 should run consecutively for the
whole calendar year. All communications issued to one addressee should be
entered consecutively with the relevant file numbers. After casting the total of
the value of stamps used at the close of the entries for each day, the despatch
clerk should put his signature in the register. A separate register should be
maintained for Hindi and English dispatches.
 7
All letters intended for one addressee and despatched on the same day should
be placed in a single cover as far possible. This reduces work for the despatching
clerk, and leads to economy in the expenditure of postage stamps and
stationery.
All letters issued from the office will bear the number of the file to which they
relate. Dealing clerks are responsible for inserting the correct number on the
draft put up by them for approval.
When the fair copies have been despatched, the despatcher should write on the
office copy ‘Issued’ or "issued with enclosures" as the case may be and initial the
entries with date. The office copy should be placed on the relevant file. The
file(s) should then be returned to the dealing clerk(s).

2.1 Each Divisional office is expected to maintain a single file opening register.
The list of subjects indices for offices in Central Excise is at Appendix I. The
register should have separate pages for file subject number and a separate
pages for each file sublect number and a separate page for all registers as
folllows:

Record of files and registers maintained in office of---------------

Commissionerate/Division/Range etc.
 8

File Heading Number : eg "V"

Index number of the file(s)....(eg V(30)
----------------------------------------------------------------------------------------------------------------------------
---------------------
Sl. Subject Date of Date of Date of Date of
Remarks
No. of file/ opening closing recording destrution
register of file/ of file/ of file with
register register classification
----------------------------------------------------------------------------------------------------------------------------
----------------------
1 2 3 4 5 6 7
File and registers should be entered in separate sections (Source Board's F. No.
28(b)Admn V/53 dated 17.1.53 or 12.10.53)
All fresh requests must be placed in new files with correct file numbers. The
supervisory officer must periodically examine the register to ensure that no files
have lost sight of and files where the action is complete should be recorded.
Finally, if a file becomes too bulky and if a portion of it is to be removed for
separate action the file an be numbered Part I, II, III etc. The front of the file
should indicate how many have been issued. Similarly, earlier files and later files
should indicated on the front.
2.2 File System
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The flat file system should be followed. Eah file consists of two parts, one for
orrespondence and the other for nothing. All communications and enclosures
should be filed chronologically in the exact orger of their arising. All previous files
should be mentained in the file over, as also any later connected.
The arrangement of a file is as follows(from the top downwards)

(1) Note sheet

(2) Draft or drafts for approval.
(3) Correspondence including the fresh receipts which should be tagged in the
proper place i.e. above the earlier correspondence on the file.
(4) Previous unrecorded paper.
(5) Recorded files needed for reference arranged in chronological order, the
latest being on top.

(6) Other routine papers arranged in chronological order.

(7) When books are sent with a file, they should be placed on top of the bundle
or file and not between papers.
In the field offices, all papers are placed inside the file cover and tagged.
All Note Sheets are placed on the inside front cover starting from the top with
 10
additional papers placed closer to the office and address prominently written as
follows :
Name of the office:
Address
File Number
Subject:_________________

Papers under consideration (PUC) pages nos.______ to _______. Paged in the notes
side are numbered in Roman Numerals in the centre topline. Each Note sheet
should have the file nimber on the top right side.
The file number is to be given on each note page on the outer edge. If a new
sheet is used with a new sentence, the following should be written : "- from pre-
page". The note can continue on the next line. When putting up a note to a
senior officer, it should never be completed at the bottom of the page. There
must be spae for the officer's comments and significance on the same sheet.
P.U.C. means "Papers under construction" and applies only to the first
correspondence received. F.R. means "Fresh Receipt". The page numbers on the
correspondence side should be indicated. Wide margins must be kept on the left
side of the sheet to enable officers to make notes in the margin. The margin can
be used to refer t a parge number in the correspondence side also.
The correspondence side is numbered with normal numbers and letters are
attached to the inside bottom of file cover with Fresh receipts being placed to the
centre.
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All correspondence is placed on the back cover and new receipts, as received,
are placed on top. They should be numbered in normal numerals with each
communication after the PUC marked FR-1, FR-2 etc. It is essential to number the
correspondence, drafts etc. should be kept in a separate file attached to the
main file.
When a letter is referred to in the notesheet or in a draft, the correct F.R. number
and , page number must be indiated in the margin in pencil.
All pins should be pointing right to left with the tip hidden in the papers so that
no one sufferrs a pin prick. The face of the file cover should have name of the
office, address, subject, previous and subsequent file numbers and File number
on top right hand corner.
2.3 Disposal of Papers in file
All papers received can be disposed off in one of the following ways:
-reference- i.e. a tempory disposal when ation still continues because further
information is required:
-"lie over" i.e. when action cannot be taken because another communication is
awaiting disposal of a further communication is promised but not received. This
is similar to "call book". A reminder diary of suh matters other than call book
should be kept and periodically verified.
Form of reminder diary
Month
Dates files Number due for reminders or
 12
other action
-----------------------------------------------------------------------------------------------------------------
--------------
1
2
3
4
Except in urgent matters reminders can be issued after 15 days of the original
communications to officers. In other cases after 3 weeks.
- Final disposal i.e. when all action has been completed.
When a file is closed, the date is recorded on the filw opening register.
2.4 Duties of Record Keeper
1. When a file is recorded, entry should be made in the file reister and charge
register.
2. Every officer dealing with records should have a separate file for recording
files. This will be a permanent current file for the officer.
3. When recorded records sre sent to the recored room, a list in triplicate
should be prepared. Triplicate will be the office copy on the file. The list
should have following columns:
1. Sl. No.
2. File No.
3. Subject
 13
4. Date of recording and classification
5. Remarks
4. The record keeper should receive the records, verify with list, acknowledge
receipt on the duplicate list, sign in token of receipt indicating his name,
designation and date.
5. On receipt of the duplicate copy of the list of files, officer who had sent the
list to Record Keeper, may replace the triplicate copy of the list with
acknowledged duplicate copy on his Record file.
6. The record keeper should store files according to their classification.
7. Record of each classificaiton will be bunded in appropriate sixes, neatly tied
in cloth. Different coloured plain cloth for each classification of the file
should be used.
8. On top of the bundle, list of files in the bundle may be pasted and pinned to
the bundle.
9. In the record register(Appendix III) details of eack file will be enterd and
the place where the file i kept will be indicated so that tracing a file or a
register will not be difficult.
10. The record keeper will assign number to racks and for each bundle space on
the racks.
11. If any recorded file is required, the officer requiring the file should send a
written requisition in form Appendix VI. Only then record will be sent.
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12. If the record is not available, the requisition form will be returned by the
record keeper with endorsement to that effect.
13. The record keeper will assign a serila number to every requisition slip
when record is handed over and file it in requisition sli when record is
handed iver and file it in requisition slip file. He shall obtai acknowledgement
for receipt of record on the requisition slip itself from the person who recives
the record with his name, designaiton and date.
14. He shall indicate the date of handing over the record on the register against
the entry in the relevant column.
15. He shall also make an endorsement on the list of records placed on the
bundle containing the record.
16. When a recorded record taken out fro the record room is to be sent back, it
should be sent back with the return slip for in Appendix VII in duplicate by
thr officer sending the file back.
17. The record keeper should file the retrun slip also on the file
containingrequisition slip.
18. The Record Keeper will return the original copy of the return slip to the
officer who returns the file for his record with dated acknowledgement.
2.5 Destruction of Files
The length of retention of a file is to seen in Appendix I. The length of retention
of other records is in Appendix-II When the action on the file is complete, it
should be recorded by the dealing hand in consultation with the supervising
 15
officer classifying the period of retention as in Appendix A whjen the period of
retention is an the files should be destroyed.
The files which are to be destroyed to be listed with file number and subject in
triplicate. The orders of Head of Office are to be obtained on the shete. A
reference to the in the line in the file opening register is to be made. The file
opening registers should show the destruction of the file. One copy of the list is
to be kept with the record keeper. All govt. files should be destroyed and under
no circumstances should they be sold as 'raddi'.

3.1 File numbering system :

File numbers must be read as follows :-
First: index number in Roman numerals(please see appendix (A)eg VI
Then the subject number in round brackelts(as per appendix A.) followed by
slash for example IV(5)/
Further the serial number in the file opening number followed by a slash-eg
VI(10)RIV/1/(referring to the first file in the subject in the file opening register
Finally the last two numbers of the year i.e. 99 or 00. Hence a typical file number
in Chief Commisisioner, Delhi's office would read IV(5)11/58/99 meaning the 58th
file in 1999 out of subject of Central Excise Bonds opened in Chief Commissioner,
Delhi's office.
4.1 Arrear Reports:
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On the last day of the week, each dealing clerk or officer will prepare from his
desk diary register an arrears report for his responsibility in the following form
and sublit it ti the supdt.(T) or supervisor who , after checking correctness should
sublit it ti the H.O.O. for orders. In a range this should be submitted directly to
the supt. Rabge.
Arrears Report
1. Number of receipts oending at the beginning of the week.
2. Number of receipts reci\eived during the week
3. Total
4. Number of receipts disposed off during the week.
5. Number of receipts pending with file number
i) For less than a week
ii) For more than a week
If possible an list of the pending cases cn be shown to the Head of office also.
In addition to the arrears report prepared by each dealing officer as above, the
receipt clerk or steno in the division will prepare an arrear report of all special
watch, immediate letters etc. and after checking the details of disposal with the
concerned section it to the HOO. This arrears report will be in the same proforma
as above. In such cases 'Disposal' means "finaL disposal" ,not temporary reply
4.2 Special Watch Register
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At dak stage, certain receipts like Parliament questions, references from the PAC,
Board etc are marked by the HOO as "Specila Watych", Also some letters
received from Commissionerate or AC to subordinate formations are also marked
"Special Watch". These are to be entered in a Specila Register maintained for the
purpose. The format is as follows:
Special Watch Register
1. Sl No. and date of receipts
2. Subject matter of communication with origination office file marked.
3 The officer to whom it is marked.
4. The file number in the office i which it is placed.
5. The date of final disposal.
The register should be put up to the HOO dailty for ensuring that there is no
delay.

5. Maintenance
5.1 All machinery maintained by the office should be kept under annual
maintenance contract on competitive rates. Each machine should have a
card showing the maintenance done and the machines should be serviced
regularly.
5.2 A Dead Stock Register for moveable Govt. property such as furniture and
fittings, tents, machines and instruments, clocks, safe, boxes etc. must be
maintained in the standard form No. S150(Paragraph 100 of Departmental
Office Procedure Manual) Once a year, all the items in the dead stock
 18
register should be verified by a Gazette officer and signed as having been
checked.. Any item which has become unusable may be sold in auction.
Repairs of furniture should be done at least once a year, and broken chairs,
etc. should not be kept in passage ways. Recaneing of furniture should be
done by visually handicapped persons wherever possible.
5.3 A space is granted when applying for office, for the purpose of record
keeping. This amounts to 25% of the total carpet area. This space should not
be used for any other purpose. A record keeper should be appointed. All
sections must ensure that all files where no action is pending (other than
call book cases and court matters) should be sent to the record room. The
record keeper is responsible to ensure that files which are ripe for
disposal/destruction, are put up at monthly intervals to the Head of Office.
The month of May-June is usually fixed for a special drive to weed out and
destroy files and records whose period of retention is over, or where action
is completed. The record room should be kept clean and free of anything
other than old files, registers and manuals. Adequate precautions against
fire and pests should be taken.
5.4 A register of perishable stores such as dusters, broom, phenyl, water
buckets, waste paper basket etc. should be maintained by the division only
in the following form:
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Register of Perishable Stores (from Deprtmental OPM )

Date From Voch No./qty. Tot Dat No./qt To whom

of whom er purcha al e of y. issued
purcha receive No. sed cos issu issue
se of d (or and t e d
receipt purcha Date
sed
locally
1 2 3 4 5 6 7 8

Signatur Balan Signatur Letter No. Reasions Remarks

e of the ce e of and date of Write
person issuing of write off
to Officer off and
whom name of
issued authority
ordering
write off
9 10 11 12 13 14

6.Document Management
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6.1 Maintenance of departmental manuals and upgrading of these is very
essential. This should be checked by all officers when conducting inspection.
A guard file should be maintained of all instructions, circulars, public notices
standing orders, trade notices etc. received. It is the responsibility of the
Head of Office to ensure that any instructions or other publications not
received are obtained by correspondence with the issuing authority. He is
also responsible to ensure that the lower formations i.e. range and sector
offices obtain sufficient copies of these documents. The guard file should
contain each document pasted in, so as to make it impossible to remove the
instructions. If copies are required, they should be photocopied and under
no circumstances should the guard file be taken out of the office. A guard
file should also be kept of all adjudication orders issued by the AC
division/Commissioner so that a contradictory decisions are not taken. It also
helps with drafting subsequent orders.
6.2 All books purchased by the office for official use like ELT, ECR, RLT etc,
should be entered into a special dead stock register (Central Accession
Register) and account kept of the person to whom they have been issued.
Before allowing an officer to be relieved, the HOO should ensure that all
books/ manuals borrowed have been returned.
When the book/manual /other publication is received or purchased, the dealing
clerk should enter it into the Central Accession Register. On entry the book
should be rubber stamped prominently on several pages with the name and
address of the Central Excise Office. It must be given a running serial number
which is taken from the Central Accession register(modified dead stock register).
This register should indicate the cost of the book so that if it is subsequently
 21
misplaced the officer concerned may be asked to pay the amount. The register
should also show in whose name the book is issued. Any person wishing to take
the book from the custody of the dealing clerk should sign for the same and
ensure that. the signature is deleted when the book is returned.
The dealing clerk should hand over the register and all the books shown as lying
with him when he hands over charge. The departmental publications in particular
are very difficult to obtain and quite often the officer removes the publications on
transfer or retirement. This should be strictly avoided. If an officer wishes to keep
his own personal copy of a departmental publication he should be allowed to
take a photocopy of the same.
6.3 The original documents of Bonds and bank guarantees should be kept in the
safe at the division by the cashier. Photo copies of the original documents
can be placed in the file for action by the various officers. The cashier should
keep a register giving the bonds and bank guarantees kept by them and
these should be taken over and signed for by the relieving officer.

7 Registers
7.1 A complete record of the registers in use in division and range office should
be maintained in the form as laid down F.No.28(6)-AD V/52, dt. 17.1.1953
 22
and reproduced in paragraph 102 of the Departmental Office Procedure
Manual. The format is as follows;
Record of files and registers maintained in
office............Commissionerate
Range Division

Seri Subject. Date of Date of Date of Remar

al of opening closing of recording ks
No. File/Regis of File/Regist of File
ter File/Regis er. with
ter classifica
tion
1 2 3 4 5 6

7.2 The period of maintenance of the various registers is given in appendix A(1).
Every register should be opened only after making an entry in the file
register/register of registers. Procedure for opening, closing, recording and
destruction of register should be same as for the files.In place of the column
for the file number in the file register, the register’s name should be written
in the register. On the cover of the register, the following details should
always be mentioned.
(a) Name of the register in file register.
(b) (b) Sl. No. of the register in file register.
 23
(c) Authority/instruction requiring maintenance of register(If no authority
available, can be left blank.)
(d) Date of opening the register.
(e) Date of closing register
(f) Period of retention.
All pages should be serially numbered in a register and a certificate certifying
that the register contains that many pages, as serally numbered therein, should
be incorporated on the first page. The Certificate should be signed by the
immediate superior of the officer who opens the register with his name and
designation below. No page should be removed from a register and no two pages
should be pasted to each other. If any mistake has been made, the page can be
cancelled by drawing two lines across. Every register should be seen once a
month by the supervisory officer. As far as possible, on every register, an
abstract of performance also should be put up once in a month. The supervisory
officer should pass remarks, if any, on the register when the abstract is reviewed
by him.
8. Computerized records
8.1 Whenever a letter is typed on a computer, it is better to keep a neat office
copy on file in view of the fact that we are still far away from a paperless
office. In the office copy, the name of the document on the computer, and in
which computer it is typed should be mentioned. If the document is copied
on a floppy disk /C.D., the location of floppy Disk/ C.D. should also be
 24
mentioned. When entering information on to a floppy or CD, ensure that
they are labelled with the file name and date.
8.2 As soon as a letter has been prepared on computer, it is always advisable to
copy it on a floppy and keep the floppy safely. Where data is being entered
on a daily basis, or periodically whenever corrections/ upgradations are
made, copies should be taken on a floppy/ C.D.
8.3 With the software now available to assist in office work now, registers and
records can be easily maintained on computer but it may become too costly
if hard copies/ printouts are taken on a regular basis. Extracts of the register
can be generated as and when required.
8.4 One particular officer should be authorised to switch on/off the system at
the beginning and closing hours of the office. It should be ensured that the
officers using the computer system change their user ID code frequently and
on regular basis to avoid any misuse.
8.5 In cases where there is the provision of E mail facility and arrangement
should be made to access the E-mail at least once in the day and download
all correspondence. In case the Board/Ministry web site address is known,
this should also be checked daily for the latest information. The password for
the E -mail address should be known to any person assessing the E-mail and
not restricted to only Gazetted officers.

9. Responsibilities of Supervisory Officers

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10.1All supervisory officers must issue an office order laying down specifically
the duties and responsibility of each officer and dealing hand. This should
also give the time limits within which papers are to be dealt by the junior
staff. In order to ensure that the complete receipt is being shown they
should periodically check with the range offices if AC division to ensure that
all correspondence sent by the range has been received in the division and
vice versa. The supervisory officer must ensure that proper follow up action
is taken within time that important matters are not lost sight of and the
figures of pendencies are genuine.
Each office will formulate an action plan in the month of Jan. each year. The
purpose is to ensure that programmes and projects are implemented in a
systematic manner. The action plan will reflect the manner and time frame of
action to be undertaken in the year, with a month-wise break up of targets to be
achieved in respect of each of the activities to be performed during the coming
financial year. By 31st January the office will send two copies of the action plan
to the supervisory officer. Achievement of action plan target are part of the
performance appraisal of each employee. Each supervisory officer is responsible
to work out the action plan for his and subordinate offices and to ensure that
action is taken by a performance review on a weekly basis.
10.2 The supervisory officer should ensure the inspection of his own and each
office subordinate to him once a year.
It is the responsibility of the Head of Office to ensure that records are properly
maintained in the record room. He should periodically review all the file opening
registers, and where action is completed, order for recording the file. Weeding
 26
out and destruction of files should definitely be done once a year. The condition
of the records in the office is an index of the efficiency of the office.
10.3 When handing over charge to the successor whether on on leave or
transfer, a handing over note must be prepared listing all important matters
that are pending. The books and manuals belonging to the library should be
returned before relinquishing charge. An officer taking over must insist on a
proper handing-over-note.

Appendix -I
List of subject Indices for files with period of retention
Source: Office Procedure Manual of Central Excise Department page 156
onwards
I-Administration
Number Subject Period of
retention
of File
1. Arms and Ammunition Permanent
2. Associations and Unions 5 Years
3. Books and Publications 5 Years
4. Buildings and Lands Permanent
5. Circulars and Instructions Permanent
 27
6. Forms 6 Years
7. Furniture, Equipment and 10 Years
Appliances. etc.
8. Holidays 1 Year
9. Jurisdiction Permanent
10. Law suits Permanent
11. Office Accommodation 3 Years
after the
closure of
the deal.
12. Office Organisation and Procedure Permanent
13. Powers and delegation. etc. Permanent
14. Printing 5 Years
15. Rent, Rates and Taxes Permanent
16. Sanction of Staff 10 Years
17. Stationery 5 Years
18. Telephones 3 Years
19. Tour and Inspection notes 3 Years
20. Stores 5 Years
21. Welfare Institutes 3 Years
22. Miscellaneous 3 Years

II-Establishment
( Page 157 of Office Procedure Manual) Matters marked with an * are subsequent
additions
 28

1. Advances (all kinds) 3 Years except for

permanent advance
files which should be
permanent.
2. Allowances and Permanent
Honorarium(all kinds)
3. Appointment, Promotion, Permanent(They
Posting. Transfer and should be Permanent
Retirement of Class I,II ,III & records till the
IV servants officer’s retirement &
one year after final
orders on pension are
passed.)
4. Character and antecedents, Permanent(they
verification of should be permanent
records till the
officer’s retirement &
one year after final
orders on pension are
passed.)
5. Causalities 5 Years
6. Caster Communal Permanent
representations and Rules
7. Circulars and Instructions Permanent
8. Complaints and allegation 3 Years
 29
9. Confidential Character Roll 45 Years
10. (A) Conduct and Discipline (A) 45 Years(These
(B) Removal and dismissal should be permanent
from service records till the
officer’s retirement-&
one year after final
orders on pension are
passed).
(B.) 10 Years.(The
rest should be
perserved for not less
than 10 years & for 3
years after appeals &
memorials period is
over whichever is
greater)
11. Confirmation 35 Years
12. Departmental Examinations 5 Years
13. Deputations 5 Years
14. Diaries 5 Years
15. Displaced Government 10 Years
Servant
16 Exemption-Age. Education, 35 Years
Physical measurements. etc.
17. Funds and Insurance 10 Years
 30
18. Fundamental Rules and 10 Years
Supplementary Rules:
Instructions
19. Income –Tax 3 Years
20. Leave 5 Years
21. Medical Examinations 5 Years
22. Medical Treatment Rules Permanent
23. Overtime fees 3 Years
24. Pay, Special Pay and Permanent
Increments
25. Pension and Gratuities 5 Years after
retirement but cases
in which invalid
pension has been
sanctioned should be
preserved for 25
years or 3 years after
the death of the
pensioner.
26. Appeals, Petitions and Permanent, (These
Memorials(including re- should be permanent
instatement). records till the
officer’s retirement &
one year after final
orders on pension are
passed.)
 31
27. Returns 5 Years except annual
establishment returns
which should be
preserved for 35
years.
28. Rewards 3 Years
29. Service Records 5 Years after death or
retirement whichever
is earlier.
30. Provident Fund* 10 Years
31. Recruitment 10 Years
32. Re-employment and 3 Years
extension of service
33. Resignations 3 Years
34. Seniority 10 Years
35. Training 5 Years
36. Tour Program One year
37. Uniforms and clothing 8 Years
38. Miscellaneous 3 Years
 32

III-Accounts

1. Assignments and compensations 10

Years
2. Budget Estimates 5 Years
3. Contingencies 5 Years
4 Circulars and Instructions Perman
ent
5. Defalcations and Frauds 10
Years
6. Deposits Perman
ent
7. Grants-in-aid and amenities 5 Years
8. Permanent advances Perman
ent
9. Personal Ledger Accounts 5 Years
10. Internal Audit 3 Years
11. Pre-audit 3 Years
12. Reconciliations 3 Years
13. Returns 3 Years
14. Remittance 3 Years
15. Service Stamps 3 Years
16. Securities(other than those taken Perman
under Central Excise Rules which will ent
 33
be classified under the appropriate
head)
17. Works 3 Years
18. Write off 5 Years
19. Expenditure statements 5 Years
20. Miscellaneous 3 Years

IV-Central Excise Act and Rules

1. Accounts Permanent
2. Appeals to Commissioner(A) Permanent
3. Appeals to the Board and Revision Permanent
Applications to the Government of
India
4. Assessment Permanent
5. Bonds Permanent
6. Intelligence and Preventive Permanent
7. Licensing & Registration * Permanent
8. Powers of Officers Permanent
9. Offences and Adjudications Permanent
10. Refunds and Remissions Permanent
11. Reports and Returns Permanent
 34
12. Store-rooms Permanent
13. Transport, Import and Export Permanent
14. Loss of documents and issue of Permanent
duplicate
15. Warehousing Permanent
16. Miscellaneous Permanent
17. Modvat* Permanent
18. Service Tax * Permanent
19. Selective Audit* Permanent
20. C.E.G.A.T.* Permanent
21. High Court* Permanent
22. Supreme Court* Permanent
23. Commissioner (Appeals)* Permanent
24. Dealers* Permanent
25. Prosecution* Permanent

V-Central Excise Tariff Act & Rules

All communications should be registered as far as possible under the following
index heads. Roman numerals for the main subject heading followed by tariff
item number for minor heads, Arabic numerals in brackets for sub-heads, serial
number of the case file and ending with the year to which it relates. As for
 35
example, a file relating to assessment of glass and glassware should be
numbered as V.23 A(3)/-/64.

1 Accounts and Audit 3 Years

2. Appeals, Revision Petitions & 5 Years
Court matters
3. Assessment 5 Years
4. Arrears of Duty 5 Years
5. Bonds and Security As long as
bond is valid
and for one
year
thereafter or
until the
obligations
thereunder
are fulfilled.
6. Banderols, Revenue Stamps 5 Years
and Labels
7. Bonded Removals 5 Years
8. Circulars and Instructions Permanent
9. Classification * 5 Years.
10. Import and Export 3 Years
11. Inspection Notes 3 Years
12. Intelligence and Preventive 3 Years
13. Licensing/Registration 3 Years
 36
14. Manufacture/Production 3 Years
15. Offenses and Adjudications 5 Years
16. Overtime 3 Years
17. Price Declaration, Valuations * 3 Years
18. Refunds and Remissions 3 Years
19. Reports, Returns, Registers and 3 Years
Parliament Questions*
20. Rewards 10 Years
21. Representations from Trade and 3 Years
Public
22. Samples for Chemical Analysis 3 Years
23. Stock Taking 3 Years
24. Textile or other special control 5 Years
25. Trade Labels 5 Years
26. Trade Samples 3 Years
27. Transport 3 Years
28. Tour Notes 3 Years
29. Warehousing 5 Years
30. Miscellaneous 3 Years.
VII-All Cess and other allied Acts.
1. Assessment
2. License
3. Inspection
4. Offense
5. Refunds and Remissions
6. Returns
 37
7. Rewards
8. Miscellaneous.
Note:- Any cess, as and when imposed may be treated in the same manner by
giving successive letters of the alphabet.

VIII-Customs- Sea and Land

1. Customs Act, Rules and Permanent

Notifications issued thereunder
2. Customs Tariff Act, Notifications Permanent
and Tariff Rulings
3. Foreign Exhange Regulations Permanent
Act and Notifications issued by
the Central Government and
Reserve Bank of India
4. Foreign Trade (Development) Permanent
Regulation Act and Notifications
issued thereunder; Notfn. and
Public Notices issued by the
Director General, Foreign Trade,
etc.
5. Miscellaneous and allied Permanent
 38
Acts(Destructive Insects and
Pests Act, Agricultural Cess Act,
Merchandise Marks Act. etc.)
6. Assessment (a) Imports 5 Years
(b) Exports
7. Baggage 3 Years
8. Facilities, Privileges and 3 Years
Individuals’ baggage
concessions.
9. Circulars and instructions Permanent
10 Offences and penalties 5 Years
. including seizure reports.
History sheets. DRI-9,
Adjudication files and case files
11 Prohibitions and Restrictions 3 Years
.
12 Returns 3 Years
.
13 Appointment of Clearing agents As long as the
. and sircars and authorisation bond is valid and
under Section 203 of Sea for one year
Customs Act thereafter or unit
the old obligations
thereunder are
fulfilled.
 39
14 Appointment of Land Customs Permanent
. Stations and the routes
prescribed.
15 Parliamentary questions 5 Years
.
16 Bonds and Letters of guarantee One year after the
. taken for conditional exports, completion of
imports and transit Exports/Imports/tr
ansit.
17 Law suits, Rule cases, Civil 5 Years after final
. suits. Notices under Section 80 judgement
C.P.C. and Prosecution files
18 Motor Vehicles passed 3 Years
. conditionally under triptque or
carnet system.
19 Repair Passes 3 Years
.
20 Refunds, drawbacks and 3 Years
. exemptions
21 Trade agreements 10 Years
.
22 Audit objections 5 Years
.
23 Demands for extra duty 5 Years
.
24 Tour notes, Inspection reports 3 Years
 40
. etc.
25 Disposal of seized and 5 years after al
. confiscated goods, auctions and action is
godown administration completed
26 Intelligence reports, source 5 Years
. information, directions received
from higher officers to keep
special watches, purchase of
information(normal reward
action after a case is finalised
should be taken in the case file
under item 10) (confidential).
Information report files.
Causation list of exporters.
Monthly, Quarterly, Half Yearly
and Annual Returns relating to
Price of gold and rates of
Exchange
27 Overtime fees 3 Years
.
28 Appeal to the Collector, 5 Years
. C.B.E.&C and Revision petitions
to the Government/Appeals
29 Sample and Chemical analysis 3 Years
.
30 Vessels Plying under general 3 Years
 41
. pass
31 Light dues 3 Years
.
32 Port dues 3 Years
.
33 Landing and export certificates 3 Years
.
34 Correspondence with Port Permanent
. Administration
35 Bonds As long as the
. bond is valid and
for one thereafter
or until the old
obligations
thereunder are
fulfilled.
36 Errors and omissions in 3 Years
. Customs documents
37 Ship’s stores 3 Years
.
38 Entry inward of vessels Permanent
.
39 Transshipment. 3 Years
.
40 Warehousing 5 Years
.
 42
41 Port clearances and entry 3 Years
outward
42 Creek Passes 4 Years
.
43 Appointment of ports, wharves, Permanent
. Custom-houses and declaration
of ports for coasting.
44 Vehicles and Launches Permanent
.
45 Personal deposit accounts 5 Years
.
46 Receipts and remittances Permanent
.
47 Land Customs or minor port Permanent
. accounts
48 Miscellaneous 3 Years
.
49 Complaints from the Trade and 3 Years
. the Public
50 Nepal Invoices 5 Years
.
51 Modus operandi files, Dossiers 5 Years from the
. and Indexing. date of suspect
becoming inactive
52 Vigilence files 15 years or till the
. Govt. Servant is in
 43
service, which
ever is later.
53 Quarterly Bulletins received 3 Years
. from other Commissionerate
and Directorate of Revenue &
Intelligence
54 Secret inquiries files, inquiry 3 Years for
. files i.e inquiries received fro infractions and 5
other Collectorates about Years for others.
seized goods
55 Proscribed literatures Generally such
. literature would
be destroyed.
However, where
departmental
proceedings or
prosecutions are
launched/contemp
lated the
literature may be
retained as long
as it has evidence
value
56 Press Cuttings 1 Year
.
57 Verification of character and 3 Year
 44
. antecednets files.
58 Register of offences and 10 Year
. penalties
59 Hazardous waste* .
.

XV- Opium

1. Accounts 3 Years
2. Acts and Rules Permanent
3. Circulars Permanent
4. Exports 3 Years
5. International Conventions Permanent
6. Manufacture 10 Years
7. Offences and Adjudications 5 Years
8. Payments to cultivators 10 Years
9. Plants and Machinery Permanent
10. Poppy cultivation 10 Years
11. Preventive and Intelligence 3 Years
12. Price 5 Years
13. Rewards 3 Years
14. Returns 3 Years
15. Samples 3 Years
16. Stores Permanent
 45
17. Supplies to States in India 5 Years
18. Selling rates 3 Years
19. Miscellaneous 3 Years

XVI-Alkaloids
Accounts 3 Years
1.
2. Advertisements 3 Years
3. Chemical Analysis 3 Years
4. Export 3 Years
5. Manufacture 10 Years
6. Offences and Adjudications. 5 Years
7. Plant and Machinery Permanent
8. Returns 3 Years
9. Sales 3 Years
10. Samples 3 Years
11. Selling rates 5 Years
12. Stores Permanent
13. Miscellaneous 3 Years
Standard List of File Headings and Numbers for use in Range Offices
(Board’s letter No.3/32-CXT/48, dated 2nd July, 1948 ).
 46
General
1. Pay, allowances, leave uniform, office equipment, etc.
2. Miscellaneous reports and returns
3. Inspection notes.
4. Diaries-
(a) Range Officers’ diaries.
(b) Assistant Range Officer’s diaries
5. Circulars and standing orders (Para 335(O)TEM
(b) Manufactured excisable goods
(c) Unmanufactured products other than tobacco

Appendix-II
EXTRACTS FROM "RECORD RETENTION SCHEDULE
FRO RECORDS COMMON TO ALL
DEPARTMENT"
Cabinet Secretariat
Department of Personal and Administrative Reforms
(Administrative Reforms) New Delhi
 47
RECORDS OTHER THAN FILES

Retention Period Remarks

Description of records
Where, for any reason,
1. Establishment/Saction the register is re-written,
Permanent
Register the old volume will be
kept for 3 years.
2. Service book of: 3 years after issue of final
(a)Officials entitled to pension/gratuaty payment
retirement / terminal order.
benefits 3 years after they have
(b)other employees ceased to be in service
3. Leave account of :
3 years after issue of final
(a) Officials entitled to
pension/gratuity payment
retirement / terminal
order
benefits
To be destroyed at the end of
4. Casual leave account
the year
5. Specila casual leave
1 year
year

3 years: or 1 year after completion

1. Staff Car Log Book
of audit, which ever is later
 48
3 years: or 1 year after completion
2. Stock register of audit, and settlement of audit
objections which ever is later
3. Railway receipt 3 years: or 1 year after completion
register of audit, which ever is later
4. Shorthand
notebook distribution 1 year
register
If for any reason a
register had to be
5. Library accession
Permanent rewritten, the old
register
register will be retained
for 3 years.
If for any reason a
6. Departmantal register had to be
security seals Permanent rewritten, the old
register register will be retained
for 3 years.
If for any reason a
register had to be
7. Register of identity
Permanent rewritten, the old
cards
register will be retained
for 3 years.
8. Register of CGHS Permanent If for any reason a
identity Cards register had to be
rewritten, the old
 49
register will be retained
for 3 years.
If for any reason a
9. Register of spare register had to be
copies classified Permanent rewritten, the old
documents register will be retained
for 3 years.
If for any reason a
10. Telephone register had to be
3 years: or 1 year after completion
bill(including treunk rewritten, the old
of audit
register register will be retained
for 3 years.

HINDI
Description of record
Main head Sub Head

1. 2. 3. 4.
1. 11. General Permanent in the case of
Progressive aspects and departments, issuing the orders
use of Hindi Hindi and instructions: other
in Gove. Committees departments need keep only the
Office standing orders, weeding out the
superseded ones as and when they
 50
become absolete
12. Circulation of To be destroyed at the end of the
orders year
13. Registration
of telegraphic 1 year
address in hindi

14. Periodical
reports regarding1 year
use of hindi for
official purpose
Permanent in the case ogf
departments issuing the orders
2. Hindi 11. General and instructios; other departments
Teaching aspects and need keep only the standing
Scheme hindi committees orders, weeding out the
superseded oer as and when they
become obsolete.
12. Training
1 year
programme
13. Examinations(a) Applicaitons : 1 year
(b) Results : 5 years for
departments
conduction
the
examination.
 51
1 year for
other
departments

Subject to a
suitable entry
being made
14. Grant of in the service
3 years; or 1 year after completion
advance record and an
of audit, which ever is later
increments authenticate
d copy being
kept in
personal file
15. Grant of (a) for department making the
awards award :- 3 years; or 1 year after
completion of audit whichever is
later
(b) For departments in which the
recepient is employed
 52

Subject to a
suitable entry
being made
in the service
record and an
authenticate
d copy being
kept in
personal file

PUBLIC RELATIONS

13. Arrangements for (a) Cases Involving 3 years; or 1 year after completion of
Press Conference expenditure: audit whichever is later
(b) Other cases: 1 year
FINANCE, BUDGET, CASH AND ACCOUNTS

Allowance 11. 11. Permanent in the case of

Allowance Rules(general departments issuing the rules,
aspects) orders and instructios; other
 53
departments need only the
standing rules weeding out the
superseded ones as and when
they become obsolete
12. Children's
education
allowance
13. city
compensatory
allowance
14. Daily
allowance
15. Dearness
3 years; or 1 year after
allowance
16. deputation
After completion of audit
allowance
17. house rent
Whichever is later
allowance
18. overtime
allowance
19. travelling
allowance
20. washing
allowance
12. advance 3 years; or 1 year after after Subject to a suitable
increments completion of audit whichever is entry being made in
 54
later the service record and
an authenticated copy
being kept in personal
file
subject to :
(a) files noit being
closed ;after the final
review;
13 efficiency bar1 year (b) a suitable entry
being made in the
appropriate service
record and pay Bill
Register; and
Subject to an
authenticated copy
10 years; or 3 years after the final
being kept in personal
14. withholding disposal od appeal or final
file and suitable entry
of increments judgement under the normal
being made in the
course of law, whichever is later
appropriate service
record
17. Declaration Permanent in the case of
of officers as departments issuing the orders
head of and instructions; other
department departments keep only the
standing rules orders etc.
weeding out the superseded
 55
ones as and when they become
obselete.
3 years; or till they are
19 . Declaration
superseded(whichever is later) for
of officers as
departments issuing the orders
Controlling and
and departments need keep only
Drawing &
the standing orders, weeding out
disbursing
as and when they become
officer
obsolete
Permanent in the case of
departments issuing the orders
and instructions; other
11.
departments keep only the
Honorarium Rules(general
standing rules orders etc.
aspects)
weeding out the superseded
ones as and when they become
obsolete.
12. Class I
13 Class II 3 years; or 1 year after
14. Class II(non-
Completion of audit, which
gazetted)
15. Class III Ever is later
16 Class IV
Pension/Gratuit 11. Permanent in the case of
y Rules(general departments issuing the orders
aspects) and instructions; other
 56
departments keep only the
standing rules orders etc.
weeding out the superseded
ones as and when they become
obselete.
The retention period
11. Demand
here relates to the
No......
Budget budget revised
12. Demand
Estimates/Revis 3 years estimates as complied
No.......
ed Estimates by the Budget/Accts.
13 Demand
Section for the
No.......
department as a whole
To be weeded out at
11. Demand the end of the
No...... financial year
Expenditure 12. Demand a) In repect of lower formations To be weeded out after
estimates No....... b) Inrespect of department ifself the Appropriation
13 Demand Accounts for the year
No....... have been finalised

Reconciliation 11. Demand a) In repect of lower formations To be weeded out at

No...... b) Inrespect of department ifself the end of the
12. Demand financial year
No....... To be weeded out after
13 Demand the Appropriation
 57

Accounts for the year

No.......
have been finalised
11. Demand
No......
12. Demand
Reappropriation 3 years
No.......
13 Demand
No.......
11. Demand
No......
Supplementary 12. Demand
3 years
grants No.......
13 Demand
No.......

Remar
Description of record Retention period
ks
3 years; or 1 year after after
1. Civil credit notes(Form S 142) and stock
completion of audit whichever is
register thereof
later
To be weeded out after the
2. Register of monthly expenditure(Form GFR 9) Appropriation Accounts for the
year have been finalised
 58
3. Register for watching progress of To be weeded out after the
expenditure(Form GFR 11) Appropriation Accounts for the
year have been finalised
3 years; or 1 year after after
4. Register for watching progress of expenditure
completion of audit whichever is
on local purchase of stationary
later
To be weeded out after the
5. Register for reconciliation of accounts Appropriation Accounts for the
year have been finalised
6. Cash book 10 years
3 years; or 1 year after after
7. Cash receipts(FormTR5 counterfoil and stock
completion of audit whichever is
register
later
3 years; or 1 year after after
8. Petty vouchers not furnished to audit completion of audit whichever is
later
9. Appropriation Accounts 3 years
10. Pay Bill register 35 years
11. Office copies of Establishment pay bills and
related schedules(in respect of period for which 35 years
pay bill register is not maintained)
12. Schedules to the establishment pay bills for 3 years; or 1 year after after
the period for which pay bill register is completion of audit whichever is
maintained later
13. Acquittance roll 3 years; or 1 year after after
completion of audit whichever is
 59
later
3 years; or 1 year after after
14. Postal life insurance register completion of audit whichever is
later
15. Increment register 1 year
3 years; or 1 year after after
16. Increment list completion of audit whichever is
later
17. Register files 1 year
Part II- Records other than those relating to establishment and house keeping
work common to all departments

17. Money order receipts and 3 years; or 1 year after after completion of audit
acknowledgements whichever is later
18 Circulars regarding holidays and
To be weeded out at the end of the year
closure of office
19 Attendance register 1 year
Appendix-III
LIST OF FILES TRANSFERRED TO DEPARTMENTAL RECORD ROOM
(See para 206(2) of Swamy’s Manual on Office Procedure)
Commissionerate-----------Division---------
Sl.No. File No. Classification Date of
and Year of actual
review destruction
 60
1 2 3 4
Appendix -VI
Record Requisition Card
(Para 109(1) of Swamy’s Manual on Office Procedure

File No. File Reequistio Requisitio Date Initial

Dat requisitio No. ning ning of of
e ned or officer/sec Officer’s retur record
Diar tion Signature n custodi
y an
No.
with
whic
h to
be
put
up
1 2 3 4 5 6 7

Appendix - VII
Return slip for return of file/register taken from record room(to be sent
in duplicate)
Office of the _____________________________________________________
 61
The following file/register received from the record room is returned herewith.
1) File No./Name of the register.
2) Subject
3) Date of opening
4) Date of closing/recording
Signature
Date Name
Place Designation