(e)    Energy

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2801

Power

   
 

01 Hydel Generation

001

Direction and Administration

   

005

Investigation

   

052

Machinery and Equipment

   

101

Purchase of Power

   

799

Suspense

   

800

Other expenditure Each Hydroelectric Scheme will be a minor head (1).

 

02 Thermal Power Generation

001

Direction and Administration

   

005

Investigation

   

052

Machinery and Equipment

   

101

Purchase of Power

   

102

Badarpur Thermal Power Station.

   

799

Suspense

   

800

Other expenditure Each Thermal Power Scheme (2)

 

03 Nuclear Power Generation

   
   

001

Direction and Administration

   

005

Investigation

   

052

Machinery and Equipment

   

101

Fuel Inventory

   

103

Waste Management

   

799

Suspense

   

800

Other expenditure

     

Each Nuclear Power Scheme

 

04 Diesel/Gas Power Generation

001

Direction and Administration

   

005

Investigation

   

052

Machinery and Equipment

   

799

Suspense

   

800

Other expenditure Each Diesel/Gas Power Scheme (3)

 

05 Transmission and Distribution (4)

001

Direction and Administration

   

005

Investigation

   

052

Machinery and Equipment

   

799

Suspense

   

800

Other expenditure Each Transmission/ Distribution Scheme

 

06 Rural Electrification

001

Direction and Administration

   

005

Investigation

   

052

Machinery and Equipment

   

101

Purchase of Power

   

799

Suspense

   

800

Other expenditure

 

80 General

001

Direction and Administration

   

003

Training

   

004

Research and Development

   

005

Investigation

   

101

Assistance to Electricity Boards (5)

   

800

Other expenditure

Notes:

(1)    The sub-heads will be (i) Head Works (ii) Hydro-Electric Installation, (iii) Transmission.

(2)    The sub heads will be (i) "Power House and Ancillary Works", (ii) "Transmission and Distribution'.'

(3)    The sub-heads will be (i) Power Plant and Ancillary Works, (ii) Transmission and Distribution.

(4)    This sub-major head is intended to record common "Transmission and Distribution Schemes", if any, which cater to either Hydro, Thermal or Diesel schemes, and cannot be identified with the particular type of generation system.

(5)    Recoveries of overpayments of Assistance to Electricity Boards shall be adjusted under distinct sub-head "Deduct-Recoveries of overpayments of Assistance" below this major head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2802

Petroleum

   
 

01 Exploration and Production of Crude Oil and Gas

   
   

001

Direction and Administration

   

003

Training

   

004

Research and Development

   

101

Assistance for Oil and Gas Exploration

   

102

Off-Shore oil Development and Production

   

104

On-shore oil Development and Production

   

105

Gas Development and Production

   

106

Payment of net proceeds of cess on Indigenous Crude to Oil Industry Development Board

   

800

Other expenditure

 

02 Refining and Marketing of Oil and Gas

   
   

001

Direction and Administration

   

101

Refining of Oil

   

102

Marketing of Oil

   

103

Marketing of Gas

   

800

Other expenditure

 

80 General

   
   

101

Payment to Oil Companies in settlement of their claims under administered pricing

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2803

Coal and Lignite

   
   

001

Direction and Administration (1)

   

003

Training

   

004

Research and Development

   

101

Assistance to coal and lignite companies

   

800

Other expenditure

Note:

(1)    This minor head will include 'Payments to Coal Board against collection of cess on coal and coke' as a distinct sub-head. This will also include expenditure of the Coal Controller and his establishment, subsidies for transport of coal, expenditure on schemes for guarantee of advances to collieries etc.

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2810

Non-Conventional Sources of Energy

   
 

01 Bio-energy

001

Direction and Administration

   

003

Training

   

004

Research and Development

   

101

National Programme for biogas development

   

102

Community and Institutional Biogas Development.

   

103

Biomass

   

800

Other expenditure

 

02 Solar

   
   

101

Solar Thermal Energy Programme.

   

102

Photovoltaic

   

800

Other expenditure

 

03 Wind

   
   

004

Research and Development

   

103

Demonstration

   

104

Wind Energy Centre.

   

800

Other expenditure

 

60 Others

   
   

101

Choolah

   

103

Energy from Urban and Agricultural Wastes

   

600

Other Sources of Energy.

   

800

Other expenditure

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2820

Energy Co-ordination and Development

 

 

(f)    Industry and Minerals

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2851

Village and Small Industries (1)

   
   

001

Direction and Administration (2)

   

003

Training (2)

   

004

Research and Development (2)

   

101

Industrial Estates (3)

   

102

Small Scale Industries

   

103

Handloom Industries

   

104

Handicraft Industries

   

105

Khadi and Village Industries

   

106

Coir Industries

   

107

Sericulture Industries

   

108

Powerloom Industries

   

109

Monitoring and Evaluation

   

110

Composite village and Small Industries and Co-operatives

   

111

Employment Scheme for Unemployed Educated Youths

   

200

Other Village Industries

   

800

Other expenditure

Notes:

(1)    The working Expenses of departmental commercial undertakings relating to 'Village and Small Industries' may be recorded under suitable sub-heads as indicated below:-

Management
Operation and maintenance
Renewals and replacements
Buildings
Machinery and equipment
Other expenditure (to record interest on capital and contribution to funds etc.)

Co-operation for specific industry will be booked under a separate sub-head (e.g.) Handloom Co-operatives, Sericulture Co-operatives etc

(2)    This 'minor heads' will be down graded to the level of sub-heads when expenditure on them is solely for a specific industry (e.g.) Handloom, Handicrafts, Coir etc.

(3)    This minor head will record expenditure on the management and maintenance of Industrial Estates. There will be a distinct sub-head for each Industrial Estate. Expenditure on Government Units in the Industrial Estates, will however, be recorded under the relevant programme minor heads under this major head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2852

Industries (1)

   
 

01 Iron and Steel Industries (2)

   
   

101

Mining

   

105

Manufacture

 

02 Cement and Non-metallic Mineral Industries (2)

   
   

205

Cement

   

600

Others

 

03 Fertilizer Industries

   
   

004

Research and Development

   

101

Fertilizer Subsidy

   

800

Other expenditure

 

04 Petrochemical industries

   
 

05 Chemical and Pharmaceutical Industries

   
   

205

Chemicals and Pesticides

   

206

Drugs and Pharmaceuticals

 

06 Engineering Industries (2)

   
   

101

Other Industrial machinery Industries

   

102

Transport Equipment Industries

   

103

Other Engineering Industries

   

203

Electrical Engineering Industries

 

07 Telecommunication and Electronic Industries

   
   

101

Telecommunications

   

202

Electronics

   

800

Other expenditure

 

08 Consumer Industries (3)

   
   

101

Edible Oils

   

201

Sugar

   

202

Textiles

   

204

Leather

   

206

Distilleries

   

215

Paper and Newsprint

   

600

Others (4)

 

09 Atomic Energy Industries

   
   

001

Direction and Administration

   

101

Isotopes

   

102

Atomic Fuels

   

103

Thorium Extraction

   

104

Fabrication of Equipment

   

106

Waste Treatment Facilities

   

200

Common Facilities

   

201

Atomic Minerals Development

   

202

Nuclear Fuel Complex

   

203

Fuel Reprocessing

   

204

Heavy Water Plant

   

208

Rare Earth Development

   

209

Centre for Advanced Technology

   

800

Other expenditure

 

80 General

   
   

001

Direction and Administration

   

003 101

Industrial Education-Research and Training Standardisation and Quality Control

   

102

Industrial Productivity

   

103

Tariff and Price Regulation

   

800

Other expenditure

Notes:

(1)    Each departmental commercial undertaking will appear as a minor head under the sub-major heads appropriate to the nature of industry developed by the undertaking.

The minor head for each departmental commercial undertaking may have the following standard sub heads with suitable detailed heads thereunder:-

Management

Machinery and Equipment

Operation and Maintenance

Suspense

Renewals and Replacements

Other expenditure

Buildings

(2)    The minor heads under these sub-major heads will include expenditure on regulation and development of the categories of industries represented by them.

(3)    The minor heads under this sub-major head have the following sub-heads:-

Direction and Administration
Research and Development
Subsidies
Assistance to cooperatives
Other expenditure

(4)    Will include Vanaspati, Food Beverages, Jute, Salt, Photo films, Soap, Plastics as sub-heads.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2853

Non ferrous Mining and metallurgical Industries

   
 

01 Geological Survey of India

001

Direction and Administration (1)

   

003

Training

   

004

Research and Development

   

005

Investigation

   

101

Survey and Mapping

   

102

Mineral Exploration

   

200

Other Explorations

   

800

Other expenditure

 

02 Regulation and Development of Mines

   
   

001

Direction and Administration (1)

   

003

Training

   

004

Research and Development

   

101

Survey and Mapping

   

102

Mineral Exploration

   

104

Bureau of Mines

   

190

Assistance to Public Sector and other undertakings for Mineral Exploration

   

800

Other expenditure (2)

Notes:

(1)    This will include expenditure on the administration of Section 16 of the Mines and Minerals Regulation Act.

(2)    This minor head will record miscellaneous expenditure which is not allocable to the other prescribed minor heads, such as payment to Railways on account of freight concessions etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2875

Other Industries

   
 

01 Opium and Alkaloid Industries

   
   

001

Direction and Administration

   

107

Ghazipur Opium Factory (1)

   

108

Neemuch Opium factory (1)

   

109

Ghazipur Alkaloid Works (2)

   

110

Neemuch Alkaloid Works (2)

 

60 Other Industries

   
   

190

Assistance to Public Sector and Other Undertakings

   

800

Other expenditure

Notes:

(1)    These minor heads will have the following sub-heads with suitable detailed heads thereunder: -

Working Expenses- 

Management
Purchase of Opium
Repairs and Maintenance
Buildings
Machinery and Equipment
Suspense
Transfer to Depreciation Reserve Fund
Other expenditure
Deduct-Value of Opium transferred to Alkaloid Works

The sub-head "Other expenditure" will include pensions / gratuities and interest on capital and contributions to Funds.

The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor head "Narcotics Control" below the major head "2070-Other Administrative Services".

(2)    These minor heads will have the following sub-heads with suitable detailed heads thereunder:-

Working expenses-  

Management
Value of Opium transferred from Opium Factories
Buildings
Repairs and Maintenance
Machinery and Equipment
Transfer to Depreciation Reserve Fund
Other expenditure

The sub-head "Other expenditure" will include pensions / gratuities and interest on capital.

The sub-head "Management" will include proportionate expenditure of Bureau of Narcotics recorded under the minor-head "Narcotics Control" below the major head "2070-Other Administrative Services".

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

2885

Other Outlays on Industries and Minerals

   
 

01 Industrial Financial Institutions

   
   

101

Assistance to Industrial Finance Institutions

   

102

Payments to Development Bank out of the Research and Development Cess.

   

800

Other Expenditure

 

02 Development of Backward Areas

   
   

101

Subsidies

   

800

Other expenditure

 

60 Others

   
   

800

Other expenditure

(g) Transport

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3001

Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisation

   
   

004

Research, Designs and Standards Organisation

   

005

Surveys (2)

   

090

Railway Board (1)

   

094

Miscellaneous Establishments (2)

   

101

Statutory Audit including Pensionary Charges etc.(2)

   

102

Payments to Worked Lines (4)

   

103

Subsidised Companies (6)

   

104

Appropriation to Accident Compensation Safety and Passengers Amenity Fund (2)(5)

   

799

Suspense-Miscellaneous Advances (3)

   

810

Miscellaneous charges (l)(2)

   

901

Deduct-Amount met from Railway Pension Fund(2)

Notes:

(1)    Further sub-division into sub-heads / detailed heads etc. is available in APP IV to Indian Railways code for the Accounts Department.

(2)    These will be divided into the sub-heads (i) Commercial Lines and (ii) Strategic Lines.

(3)    This minor head will record the following transactions, pending adjustments to the final heads of account: -

  1. Charges, the allocation of which is not known or which cannot immediately be carried to a final head
  2. Inter- departmental transactions awaiting acceptance by other departments
  3. Expenditure irregularly incurred for other than Public purpose in anticipation of receipts of deposits or pending realisation of the amount expended
  4. Payments made in advance for stores to be supplied or transfer debits for value of stores supplied pending receipt of materials.

(4)    This minor head will be divided into sub-heads:-

  1. Net earnings paid to worked lines;
  2. Subsidy and rebate; and
  3. Miscellanous Payments.

(5)    This head will be operated by the Indian Railways only and will record the appropriation to Accident Compensation, Safety and Passenger Amenities Fund. The amount will be equal to the receipts and recorded under the minor head "Surcharge on passenger fares (towards Accident Compensation etc.)" under the major head "1001-Indian Railways-Miscellaneous Receipts".

(6)    There will be a sub-head for each Railway system and a detailed head for each Railway line under this head and will record payments of subsidy to Branch lines worked by the owning companies themselves and charges for land separately.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3002

Indian Railways-Commercial Lines-Working Expenses

 
 

01 General Superintendence and Services

   
   

108

General Management including general management services

   

109

Financial Mangement

   

110

Personnel Management

   

111

Materials Management

   

112

Way and Works Management

   

113

Rolling Stock Management

   

114

Electrical Management

   

115

Signal and Telecommunication Management

   

116

Traffic Management

 

02 Repairs and Maintenance of Permanent Way and Works

   
   

117

Establishment in offices

   

118

Maintenance of permanent way

   

119

Maintenance of Bridge work and Tunnels including over/under bridges

   

120

Maintenance of Service buildings (other than staff quarters and Welfare buildings)

   

121

Water Supply, Sanitation and Roads (Other than staff quarters and welfare buildings)

   

122

Other repairs and maintenance

   

123

Special repairs pertaining to breaches, accidents including special revenue work

   

129

Credits or Recoveries

 

03 Repairs and Maintenance of Motive power

   
   

117

Establishment in offices

   

125

Steam Locomotives

   

126

Diesel Locomotives

   

127

Electric Locomotives

   

128

Rail cars, ferry steamers and other maintenance expenses

   

129

Credits or recoveries

 

04 Repairs and Maintenance of Carriage and Wagons

   
   

117

Establishment in offices

   

129

Credits or recoveries

   

130

Carriages

   

131

Wagons

   

132

Electric Multiple Unit Coaches

   

133

Electrical General Services-Train lighting, fans and air conditioning

   

134

Diesel Multiple Unit Coaches

   

200

Miscellaneous Repairs and Maintenance Expenses

 

05 Repairs & Maintenance of Plant and Equipment

   
   

117

Establishment in offices

   

129

Credits or recoveries

   

138

Plant and Equipment-Way and Works

   

139

Plant and Equipment - Mechanical

   

140

Plant and Equipment-Electrical

   

141

Plant and Equipment-Signalling

   

142

Plant and Equipment-Telecommunication

   

143

Rental to P and T for Signalling and Telecommunication circuits

   

144

Other Plant & Equipment-General and Traffic Departments

 

06 Operating Expenses Rolling Stock and Equipment

   
   

125

Steam Locomotives

   

126

Diesel Locomotives

   

127

Electric Locomotives

   

129

Credits or recoveries

   

130

Carriages and Wagons

   

137

EMU Coaches

   

145

Traction (other than rolling stock) and General electrical services

   

146

Signalling and Telecommunication

   

147

Ferry Services and rail cars

 

07 Operating Expenses-Traffic

   
   

117

Establishment in offices

   

129

Credits or recoveries

   

148

Station Operations

   

149

Yard Operations

   

153

Transhipment and repacking operations

   

154

Trains Operations

   

155

Safety

   

200

Other Miscellaneous expenses

 

08 Operating expenses-Fuel

   
   

129

Credits or recoveries

   

156

Steam Traction

   

157

Diesel Traction

   

158

Electric Traction

 

09 Staff Welfare and Amenities

   
   

052

Residential and Welfare Buildings - Repairs and Maintenance

   

106

Canteen and Other staff amenities

   

107

Educational facilities

   

108

Medical Services

   

129

Credits or recoveries

   

282

Health and Welfare Services

   

800

Miscellaneous Expenses

 

10 Miscellaneous-Working expenses

   
   

101

Hospitality and Entertainment Expenses

   

102

Catering

   

103

Compensation-Claims

   

104

Workmen's and other compensation claims

   

105

Security

   

106

Cost of Training of staff

   

129

Credits or recoveries

   

800

Other expenses

   

900

Deduct-payment from ACSPF for accident compensation

 

11 Provident Fund, Pension and Other Retirement Benefits

   
   

101

Superannuation and retiring pension

   

102

Commuted Pension

   

103

Ex-gratia pension

   

104

Gratuities and Special contribution to Provident Fund

   

107

Family Pension

   

108

Death-cum-retirement gratuity

   

109

Other allowances, other pensions and other expenses

   

110

Contribution to Provident Fund

   

111

Leave Encashment Benefits (1)

   

129

Credits or recoveries

   

901

Deduct-Amount met from Railway Pension Fund

 

12 Appropriation to Funds

   
   

101

Appropriation to Depreciation Reserve Fund

   

102

Appropriation to Pension Fund

 

13 Suspense

   
   

101

Demands payable

   

129

Credits or recoveries

   

700

Miscellaneous advances

Note

(1)    This will record leave encashment benefits granted at the time of retirement, termination of service etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3003

Indian Railways-Strategic Lines-Working Expenses

   
 

01 General Superintendence and Services

   
   

108

General management including general management services

   

109

Financial management

   

110

Personnel management

   

111

Materials management

   

112

Way and Works management

   

113

Rolling stock management

   

114

Electrical management

   

115

Signal and Telecommunication management

   

116

Traffic management

 

02 Repairs and Maintenance of permanent Way and Works

   
   

117

Establishment in offices

   

118

Maintenance of permanent Way and Works

   

119

Maintenance of Bridge work and Tunnels including roads over/under Bridges

   

120

Maintenance of service buildings (other than staff quarters and Welfare buildings)

   

121

Water Supply, Sanitation and Roads (other than Colonies, Staff quarters and Welfare buildings)

   

122

Other repairs and Maintenance

   

123

Special repairs pertaining to breaches, accidents etc. including special revenue work

   

129

Credits or recoveries

 

03 Repairs and Maintenance of Motive Power

   
   

117

Establishment in offices

   

125

Steam locomotives

   

126

Diesel locomotives

   

127

Electric Locomotives

   

128

Rail cars, Ferry steamers and other maintenance expenses

   

129

Credits or recoveries

 

04 Repairs and Maintenance of Carriages and Wagons

   
   

117

Establishment in offices

   

129

Credits or recoveries

   

130

Carriages

   

131

Wagons

   

132

Electric Multiple unit coaches

   

133

Electrical General Services-Train lighting, fans and air conditioning

   

134

Diesel Multiple Unit Coaches

   

200

Miscellaneous repairs and maintenance expenses

 

05 Repairs and Maintenance of Plant and Equipment

   
   

117

Establishment in offices

   

129

Credits or recoveries

   

138

Plant and Equipment-Way & Works

   

139

Plant and Equipment -Mechanical

   

140

Plant and Equipment-Electrical

   

141

Plant and Equipment -Signalling

   

142

Plant and Equipment-Telecommunication

   

143

Rental to P and T for signalling and Telecommunication circuits

   

144

Other Plant and Equipment-General and Traffic Departments

 

06 Operation Expenses Rolling stock and Equipment

   
   

125

Steam Locomotives

   

126

Diesel Locomotives

   

127

Electric Locomotives

   

129

Credits or recoveries

   

130

Carriages and Wagons

   

137

EMU Coaches

   

145

Traction (other than Rolling stock) and General electrical services

   

146

Signalling and Telecommunication

   

147

Ferry services and rail cars

 

07 Operating Expenses-Traffic

   
   

117

Establishment in offices

   

129

Credits or recoveries

   

148

Station Operations

   

149

Yard Operations

   

153

Transhipment and repacking operations

   

154

Trains operations

   

155

Safety

   

200

Other Miscellanous expenses

 

08 Operating Expenses- Fuel

   
   

129

Credits or recoveries

   

156

Steam Traction

   

157

Diesel Traction

   

158

Electric Traction

 

09 Staff Welfare and Amenities

   
   

052

Residential and Welfare Buildings - Repairs and Maintenance

   

106

Canteen and other staff amenities

   

107

Educational facilities

   

108

Medical Services

   

129

Credits or recoveries

   

282

Health and Welfare Services

   

800

Miscellaneous Expenses

 

10 Miscellaenous Working Expenses

   
   

101

Hospitality and Entertainment Expenses

   

102

Catering

   

103

Compensation claims

   

104

Workmen's and Other compensation claims

   

105

Security

   

106

Cost of Training of staff

   

129

Credits or recoveries

   

800

Other Expenses

   

901

Deduct-Payment from ACSPF for Accident compensation

 

11 Provident Fund, Pension and Other Retirement benefits

   
   

101

Superannuation and retiring pension

   

102

Commuted Pension

   

103

Ex-gratia pensions

   

104

Gratuities and Special Contribution to Provident Fund

   

107

Family Pension

   

108

Death-cum-retirement gratuity

   

109

Other allowances, other pensions and other expenses

   

110

Contribution to Provident Fund

   

111

Leave Encashment Benefits (1)

   

129

Credits or recoveries

   

901

Deduct-Amount met from Railway Pension Fund

 

12 Appropriaton to Funds

   
   

101

Appropriation to Depreciation Reserve Fund

   

102

Appropriation to Pension Fund

 

13 Suspense

   
   

101

Demands payable

   

129

Credits or Recoveries

   

700

Miscellaneous Advances

Notes:

(1)    This will record leave encashment benefits granted at the time of retirement, termination of service etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3004

Indian Railways-Open Line Works (Revenue)

   
 

01 Commercial Lines-Revenue Works

   
   

101

Amount Transferred from Major Head 5002

 

02 Strategic Lines-Revenue works

   
   

101

Amount Transferred from Major Head 5003

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3005

Payments to General Revenues

   
   

101

Dividend to General Revenues (1)

   

102

Contributions to General Revenues for Grants to States in lieu of Tax on Railway Passenger Fares

   

103

Contributions to General Revenues for assisting the States for financing Safety works

   

903

Deduct-Amount met from Railway Revenue Reserve Fund

Notes:

(1)    Divided into the sub-heads:-

  1. Current dividend.
  2. Deferred dividend in respect of the period from 1978-79 onwards.
  3. Subsidy to Railways towards Dividend Relief and other concesrions.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3006

Appropriation from Railway Surplus

   
   

101

Appropriation to Railway Revenue Reserve Fund

   

102

Appropriation to Railway Development Fund

   

103

Appropriation to Railway Capital Fund.

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3007

Repayment of Loans taken from General Revenues

   
   

101

Repayment of Loans - Development Fund-Commercial Lines

   

102

Repayment of Loans - Development Fund-Strategic Lines

   

103

Interest on Loans to Development Fund-Commercial Lines

   

104

Interest on Loans - Development Fund-Strategic Lines

   

105

Repayment of loans-Railway Revenue Reserve Fund

   

106

Interest on Loans-Railway Revenue Reserve Fund

   

107

Payment of deferred Dividend liability in respect of the period prior to 1978-79

   

901

Deduct-Amount met from Railway Development Fund-Commercial lines

   

902

Deduct-Amount met from Railway Development Fund-Strategic lines

   

903

Deduct-Amount met from Railway Revenue Reserve Fund

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3025

Payment towards amortisations of over capitalisation

   
   

101

Payment towards amortisation of over capitalisation

   

903

Deduct-Amount met from Railway Revenue Reserve Fund

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3051

Ports and Light Houses

   
 

01 Major Ports

   
   

001

Direction and Administration

   

005

Investigation (1)

   

101

Construction and Repairs

   

102

Port Management (2)

   

103

Dredging and Surveying (3)

   

104

Piloting (4)

   

105

Dockyard and Dry docking (5)

   

106

Stevedoring (6)

   

107

Ferry Services (7)

   

108

Assistance to Port Trusts

   

800

Other expenditure

 

02 Minor Ports

   
   

001

Direction and Administration

   

005

Investigation (1)

   

101

Construction and Repairs

   

102

Port Management (2)

   

103

Dredging and Surveying (3)

   

104

Piloting (4)

   

105

Dockyard and Dry docking (5)

   

106

Stevedoring (6)

   

107

Ferry Services (7)

   

800

Other expenditure

 

03 Light Houses and Light Ships

   
   

001

Direction and Administration

   

101

Light Houses - Working Expenses

   

102

Light Ships - Working Expenses

   

800

Other expenditure

 

80 General

   
   

001

Direction and Administration

   

003

Training

   

004

Research and Development

   

190

Assistance to Public Sector and Other Undertakings

   

800

Other expenditure

Notes:

(1)    This minor head will record expenditure on preliminary investigations not related to any specific capital project.

(2)    This minor head will record expenditure on administrative, engineering and other staff, which cannot be adjusted under the other minor heads.

(3)    This minor head will record expenditure on Dredging and Survey Organisation, operation of dredgers and also payments to other parties for dredging and survey works.

(4)    This minor head will record expenditure on pilotage operations including salary of staff employed.

(5)    This minor head will record operating expenses of dockyards including work-shops attached to them.

(6)    This minor head will record expenditure on stevedoring staff and also cost of casual labour employed for stevedoring where stevedoring is done departmentally.

(7)    This minor head will record expenditure on running harbour ferry services including salaries and wages, petrol oil and lubricant charges, repairs to crafts etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3052

Shipping

   
 

01 Overseas Shipping

   
   

001

Direction and Administration

   

003

Training and Education (3)

   

101

Regulation and Inspection (2)

   

102

Seamens' Welfare (4)

   

103

Shipping Services (5)

   

190

Assistance to Public Sector and Other Undertakings

   

800

Other expenditure (6)

 

02 Coastal Shipping

   
   

001

Direction and Administration

   

003

Training Education (3)

   

101

Regulation and Inspection (2)

   

102

Seamens' Welfare (4)

   

103

Shipping Services (5)

   

800

Other expenditure (6)

 

80 General

   
   

001

Direction and Administration (1)

   

003

Training

   

004

Research and Development

   

800

Other expenditure (6)

Notes:

(1)    This minor head will record expenditure on Director General of Shipping and his establishment and supervising staff.

(2)    This minor head will record expenditure on the Mercantile Marine Department responsible for the administration of Merchant shipping Act, and other enactments for the safe transport of cargo and passengers on the high seas.

(3)    This minor head will record expenditure on training of ratings, marine engineering recruits and cadets for merchant ships, operation of training ship, Nautical Engineering College etc.

(4)    This minor head will record expenditure on welfare organisation, welfare measures for sea men and for arranging for employment of sea men.

(5)    This minor head will record expenditure on shipping services run deparmentally and assistance to shipping services run by others including assistance for acquisition of ships.

(6)    This will include grants to "Shipping Development Fund".

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3053

Civil Aviation (8)

   
 

01 Air Services

   
   

190

Assistance to Public Sector and Other Undertakings (7)

   

800

Other expenditure

 

02 AirPorts

   
   

102

Aerodromes (3)

   

190

Assistance to Public Sector and Other Undertakings

   

800

Other expenditure

 

60 Other Aeronautical Services

   
   

101

Communications (4)

   

102

Navigation and Air Route Services (3)

   

103

Safety

   

104

Traffic Control

   

800

Other expenditure

 

80 General

   
   

001

Direction and Administration (1)

   

003

Training and Education (5)

   

004

Research and Development (6)

   

101

Inspection (2)

   

283

Housing

   

800

Other expenditure

Notes:

(1)    This minor head will record expenditure on Director General of Civil Aviation and his headquarters establishment.

(2)    This minor head will record expenditure on inspection, issue of airworthiness certificates, registration of aircrafts and investigation of accidents.

(3)    This minor head will record expenditure on maintenance and management of terminal buildings, runways, aprons, taxi tracks etc.

(4)    This minor head will record expenditure on provision of aeronautical communication, radio aids to navigation and other facilities for operation of civil aircrafts.

(5)    This minor head will record expenditure on training in aviation including subsidies to flying clubs.

(6)    This minor head will record expenditure on type certification, laying down of design evaluation, development of indigenous equipment etc.

(7)    This minor head will record expenditure on subsidies to the corporations and passengers with a view to develop air transport.

(8)    Planes purchased by State Governments for use of high dignitaries should be classified as part of the general administrative expenditure of the Government and not under this major head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3054

Roads and Bridges

   
 

01 National Highways

   
   

052

Machinery and Equipment

   

101

National Highways Permanent Bridges (3)

   

104

National Highways Urban Links (4)

   

337

Roadworks

   

799

Suspense

   

800

Other expenditure

 

02 Strategic and Border Roads

   
   

052

Machinery and Equipment

   

102

Bridges

   

337

Roadworks

   

799

Suspense

   

800

Other expenditure

 

03 State Highways

   
   

052

Machinery and Equipment

   

102

Bridges

   

103

Maintenance and Repairs (5)

   

337

Roadworks

   

799

Suspense

   

800

Other expenditure

 

04 District and Other Roads (2)

   
   

105

Maintenance and Repairs (6)

   

337

Roadworks

   

800

Other expenditure

 

05 Roads of Inter State or Economic Importance

   
   

052

Machinery and Equipment

   

102

Bridges

   

337

Roadworks

   

799

Suspense

   

800

Other expenditure

 

80 General

   
   

001

Direction and Administration (1)

   

004

Research and Development

   

052

Machinery and Equipment

   

107

Railway Safety Works

   

190

Assistance to Public Sector and Other Undertakings

   

797

Transfers to/from Reserve Fund/Deposit Account

   

799

Suspense

   

800

Other expenditure

Notes:

(1)    This minor head will record expenditure on general establishment. The actual cost of construction, development, maintenance and repairs will be accounted for under distinct sub-heads below the respective minor heads, e.g. “Planning and Research" to "Railway Safety Works".

(2)    Separate sub-heads may be opened for "District Roads" and "Rural Roads".

(3)    The cost of collection of fees will be accommodated under a sub-head "Cost of Collection of fees payable to State/UT Governments". This sub-head will be relieved simultaneously by transfer from "National Highways Permanent Bridges Fees Fund”- vide Note (1) below the major head "8225 Roads and Bridges Fund -01 National Highways Permanent Bridges Fees Fund".

(4)    This minor head to be operated in the State Books, records expenditure on development and maintenance of "Urban Link Roads" connected with National Highways falling within a State. Reimbursement of such expenditure, depending upon the terms of agreement in each case should be exhibited as a recovery below the line under this head.

(5)    This minor head will be sub-divided into the following sub-heads: -

  1. Work Charged Establishment - Machinery and Equipment
  2. Work Charged Establishment - Bridges
  3. Work Charged Establishment - Road Works
  4. Other Maintenance Expenditure - Machinery and Equipment
  5. Other Maintenance Expenditure - Bridges
  6. Other Maintenance Expenditure - Road Works

(6)    This minor head will be sub-divided into the following sub-heads: -

  1. Work Charged Establishment - Road Works
  2. Other Maintenance Expenditure - Road Works

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3055

Road Transport

   
   

001

Direction and Administration (1)

   

003

Training (3)

   

004

Research (3)

   

101

Solatium Fund Authority

   

190

Assistance to Public Sector and Other Undertakings (2)

   

800

Other expenditure Each Departmental undertaking will be a minor head (4)

Notes :

(1)    This minor head will record expenditure on Road Transport/Directorates, Regional offices etc.

(2)    This minor head will record grants and subsidies to Road Transport/Services.

(3)    This minor head will record expenditure on road transport training and research.

(4)    Expenses on each Government run transport service will be recorded under the following sub-heads with suitable detailed heads thereunder:-

  1. Management
  2. Operation
  3. Repairs and Maintenance
  4. Users' facilities
  5. Buildings
  6. Other expenditure (will include interest on Capital and Contribution to Funds).

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3056

Inland Water Transport

   
   

001

Direction and Administration (1)

   

003

Training and Research (3)

   

101

Hydrographic Survey

   

104

Navigation

   

105

Landing Facilities

   

190

Assistance to Public Sector and Other Undertakings (2) Each Departmental undertaking will be a minor head (4)

   

800

Other expenditure (5)

Notes :

(1)    This minor head will record expenditure on Water Transport Directorates, Regional offices etc.

(2)    This minor head will record grants and subsidies to Water Transport Services.

(3)    See Note (3) below the major head '3055 Road Transport.

(4)    See Note (4) below the major head'3055-Road Transport.

(5)    This minor head will include expenditure on development of inland ports etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

3075

Other Transport Services

   
 

01 River Training Works

   
   

201

Farakka Project

   

600

Other River Training Works

 

60 Others

   
   

001

Direction and Administration

   

003

Training

   

004

Research

   

101

Subsidy to Railways towards Dividend Relief and other concessions

   

800

Other expenditure