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CHAPTER CONTENTS ARTICLES PAGE
1 ORGANISATION AND ADMINISTRATION 1-5 3

Naval Headquarters, Naval Store Organisation
Within Naval Headquarters, Administrative
Authorities, Naval Store Depot, Ships and
Establishments.
2 CLASSIFICATION OF STORES AND 11-28 9
DEFINITION OF TERMS NAVAL STORES
Categories of Naval Stores, Classification Of
Naval Stores, Sea Stores, Special Stores,
Obsolescent Stores, Coordinated Pattern nos.,
Non standard store items, Hull and ships
fittings, Portable fittings spare gear, Electronic
Equipment/ stores, Components parts,
Authorised Naval Stores Articles, Alphabetical
list of consumable stores, Establishment of sea
store, Naval store keeping system.
3 ALLOWANCES AND ESTABLISHMENTS OF 41-54 17
NAVAL STORES
Allowance list, Establishment list, List of
particulars, Amendments to establishments and
list of particulars, Ships warrant, First schedule
of consumable stores, Special store, Portable
fittings, Scope of establishment list, Departures
from the quantities allowed, Alterations in
allowances, Action consequence on
amendment to establishment of Naval Stores,
Radio equipment, Fuel oil
4 STORING PERIODS 61-68 27
Objects, Storing period and intervals, Ships in
commission, Ships in reserve, Establishment,
Engineer special store, War emergency,
General instruction
5 INITIAL SUPPLY OF STORES 71-77 33
Stores supplied when building, Supply of stores
to ships coming forward for service after having
been completely de-stored, First fitting out,
Duties of the officer appointed in connection
with initial storing responsibility of the supply
officer when ships fits out special (Non Rate
Book) Naval Stores, Supply of newly developed
equipment and spares part
6 ISSUE TO DEPARTMENTAL OFFICERS 81-98 41
Issues, Demands, Demand book, Preparation
of the demand, Screening of request in store
office, Procedure for issue, Items which can not
be issued, Authority for issue, Counter book
form IN 303, Issue procedure, Test comparison,
Custody and disposal of forms IN 335 and IN-
303, Issue of Permanent stores, Issue of
consumable stores, Issue of quasi permanent
stores, Stocks not in the custody of supply
officer, Issue form the Naval Store of ships
under going refit but which are not de-stored,
Stores for making good defects conversions
7 ISSUES ON LOAN 111-120 53
Supplies of Naval stores on loan, Pmt loan,
Recording of permanent loans, Departmental
custody records cards, Recording of radio asdic
etc Installation, Bedding furniture in cabins,
Offices and messes, Number of permanent loan
ledgers, Transfer of persons holding Naval
Stores on loan, Permanent stores issued for
specific period, Temporary loan
8 TRANSFERS OF GIFTS AND SUPPLIES ON 131-145 61
REPAYMENT
Authority for transfers, Forms to be used,
Transfer procedure between ships(Except those
being built at contractors yards ) Transfer
between ships being built at contractors yards,
Transfer of power boats, Supplies to Army and
Air Force, Supplies to civil departments of govt.
of India/ state govt., Supplies to war ships of
foreign powers, common wealth and merchant
ships, Valuation of supplies, Payment for
supplies made, Diving apparatus – loan of gifts
of Naval Stores, Stores obtain form foreign and
common wealth ships/establishments, Transfer
of stores by research and development units to
ships and establishments.
9 RETURNS WITHIN SHIPS/ESTABLISHMENT 151-157 71
Supply of return notes, Article to be returned,
Preparation of return notes, Disposal of return
notes, National flags and Ensigns, Exchange
transactions, Stowage of unserviceable items
awaiting return to Naval Store Depot
10 LOCAL SURVEY AND RETURNS TO 171-198 77
DOCKYARD
General, Survey, Purpose of survey, Types of
survey, Phases of survey, Procedure, Form
used for survey, Surveying terms used,
Circumstances under which stores returned by
Ships/Establishments, Arrangement for
returning stores, Preparation of form IN 426 for
return of stores to Naval Store Officer, Survey of
store, Disposal of form IN 426, Disputes
between the NSO and Ships/Establishments,
Posting of ledgers, Circumstances under which
local survey becomes necessary, Constitution of
local survey board, Initial survey report,
Preparation and disposal of form IN 426 in case
of local survey, Local sale, Misrepresentation,
Neglect, Fraud etc. Return of consumable
stores, Stores returned by Ships/Establishment
away form Dockyard / Naval Store Depot,
Packages handed over to Naval Store Officer
for the despatch, Sea store deposit, Temporary
Deposit of stores, Temporary issues, Stores
requiring special treatment, Packing of defective
stores
11 VALUATION OF CONSUMABLE STORE 211-222 93
Valuation policy, Monitory allotments, Ships in
reserve, Allocation of monetary allotment within
Ships / Establishments, Items not chargeable to
monetary allowance, Shore valuation center,
Valuation procedure in self accounting ship,
Procedure of valuation in self accounting
Establishment, Serviceable consumable store
returned to the supply officer, Serviceable
consumable store and arising, Replacement of
consumable store lost, General
12 STOCK TAKING 231-242 101
Purpose of stock taking, Types of stock taking,
Stock taking in self accounting ships,
Continuous stock taking of sea-stores in the
custody of the supply officer, Stock taking of sea
stores in charge of the supply officer but held for
custody by the departmental officer, Snap
check, Stock taking on transfer of the supply
officer, Regularisation of discrepancies – stock
taking book form IN 493, Stock taking of sea
stores on permanent loan, Regularisation of
discrepancies, Temporary charge of Naval
Stores, Transfer from temporary to permanent
charge
13 STORES LOST DAMAGED OR STOLEN 251-269 119
General conditions to be observed, Submission
to higher authority recording of losses in ships
log removal from ledger charge classification of
losses loss due to theft fraud lo9ss due to
neglect loss not due to theft fraud or neglect
cases to be reported to higher authorities
accounting procedure for writing off valuation of
articles lost special instructions on charged for
loss of certain stores procedure for accounting
when recovery is ordered report of damage part
lost or non delivery losses in transit
discrepancies in consignments Of stores;
Stores damaged in transit from Naval store
depot to ships/establishments and between
ships/establishments; major losses of stores
due to enemy action, collision, grounding and
fire; General Principal for dealing with losses
14 STORES FOUND 281-283 131
Particulars to be reported; disciplinary action;
accounting
15 CUSTODY AND STORE ROOMS 291-306 135
Responsibility of supply officer; responsibility of
custodians, private use forbidden, transfer of
custody, types of store rooms, allocation of
store rooms, principal of store room layout,
physical features of store rooms, store room
facilities, arrangement of stores, stowage of
personal gears, locator systems, cleanliness,
securing for sea, security of stores, daily reports
of security
16 PRESERVATION & SPECIAL STOWAGE 311-396 154
Responsibility, Excessive deterioration, Special

stowage and preservation of stores, Acids, Anti-
gas equipments, Ball bearings, Barometers,
Bostic C adhesive compounds, Calcium
carbide, Calcium chloride, Carboys and glass
containers, Cameras, Carpenter’s Benches,
Pattern 1056, Casting metal for dental work,
Cells, Accumulator and batteries, Contacts,
Screws, etc., Cotton waste, Cordage,
Chlorosulphonic acid and Titanium tetra
chloride, Clensol, Coal and Coke, CO2
absorbent, Cresol, Curtains and Over cases,
Laundering of, Deoxidine, Pattern 4296
(class/group E7), Diving apparatus, Cable,
Electric, Electrode welding, Fire bricks, Fire
extinguishers, Flags, Bunting and Woolen
goods, Gas cylinders, Gripon wood forming
compound, Gyro compass stores, Hides,
Leather articles, Catguts, etc., Hoses, Leather,
Hot dip, Strippable coating, Pattern 5029,
Incandescent lamps, Inflammable stores,
Insecticides liquid D.D.T., Insulating material,
Insulating oil, L.L. Buoyant cable, Lime,
Magnetic compasses and gear, Mahogany
Furniture, Meteorological instruments, Micanite,
Microscopes, Non-setting red lead, Novellon
sheets, Oars, Optical instruments, Organic
fibrous material, Paint removers, Photographic
chemicals deterioration, Photographic
materials, Phenolphthalein, Pilot balloon
equipment, Platinum, Potash, etc., Potassium,
Ferro cyanide, Projectile bags, Rangefinder
accessories, Rawhide pinions, Searchlight
reflectors, Rubber goods, Shutter apparatus,
Signal injectors, Slabs, High temperature for
boilers, Sodium nitrate, Pattern 5029, Solder
cascoyte, Solder silver, Steel wire hawsers and
Rope, Stop watches, Straight edges, Teepol
(liquid soap), Timber, Trichloroethylene,
Brushes, & Leads for brushes, A.R.L. Plotting
tables-lenses for, Hoses for fuelling at sea,
Lamp black, Insecticidal lacquer coating &
accelerator, Aerosols, Space spraying,
Synthetic paint.
17 LEDGERS & POSTING 41-443 175
Purpose, Responsibility and maintenance,
Classification of ships/establishments for
accounting, Ledger accounts maintained, Initial
compilation of ledgers, Continuation ledger
pages, Supplementary pages for recording
serial or registered numbers, Arrangements of
ledgers, Orders of ledger pages in binders,
Additional ledger pages, Removal of dead
ledgers pages from the main accounts,
Permanent ledger sheet, Form I.N. 330/S 153,
Consumable ledgers sheets, Form I.N.
329/S151, Ledger binder certificate I.N.
333/S155A, Issue & withdrawal certificate, I.N.
334/S155B, Posting of Naval store ledgers,
Posting of Permanent loan Transactions,
Alterations to Entries in Ledgers, Transaction
not Requiring to be Posted in the Naval Store
Account, Transfer from one Class and/or Group,
Section to Another Method of Adjusting Ledger
Pages, Supporting Vouchers, Opening of New
Naval Store Accounts by Supply Officers, Audit
of Accounts.
18 STORES REQUIRING SPECIAL 451-466 195
ACCOUNTING
Arising, A.R.L. Plotting Tables Graticules, etc.,
Audio Frequency Equipment, Badges, Boats
and ships, Boats, Power Boats, Pulling and
Sailing –Accounting for equipment, Furniture
and Furnishings, Gas Cylinders, Kit Lockers,
Keys of money & Steel Chests, Boxes or Cup
boards and Sectional Steel Bookcases, Life
Jackets, Inflatable, Modification Sets, Office
Machinery, Radio Asdic, etc. Installations,
Fitting in Establishments, Flagship store
Accounts.
19 REPLENISHMENT OF STORES 481-503 205
Source of Supply, Responsibility for
Replenishment, Determination of
Requirements, Demands for permanent Stores,
Article to be dealt with on defect list, Carpets
and Rugs, Curtains & Over cases, Demands for
consumable stores, Demands for special
Stores, Furnace fuel Oil, Lubrication Oil &
Steam Coal, Paraffin, Kerosene, Gasoline &
Coal(Other than Steam Coal), Gold Leaf,
Demands, Preparation of demands, Additional
Rules for Preparation of In-Excess Demands,
Rendering of Demands, Arrangement for
Collection, Procedure followed when stores are
issued direct to ships Representative,
Procedure followed when stores are supplied by
Road, Rail, Sea, Air or Post, Dues-IN Record,
Follow up on Outstanding Demands, Transfer
from other Ships, Cancellation of Demands
20 LOCAL PURCHASE 511-519 221
Circumstances under which local Purchase to
be made, Purchases to be kept to a Minimum,
Tenders to be invited, Lowest Tender to be
accepted, Survey of stores purchased,
Accounting of stores, Testimonial to
Contractors, Monetary Limits, Neglect, Fraud,
etc.
21 RECEIPT & DESPATCH 531-544 225
Section- I Receipts, Responsibility of the supply
officer, Responsibility of Supply Department
Personnel, Initial Stores Handling, Verification
of Packages & Papers, Verification of Contents,
Receipting for Incoming Stores, Stores
Received without Papers, Disposition of
Incoming Stores,
Section-II Despatch, General method of
dispatch, Payment of freight Charges,
Preparation of Stores for shipment, Shipping
Papers, Shipment Records & Files.
22 SYSTEM OF NAVAL STOREKEEPING IN 551-569 233
NON-SELF ACCOUNTING SHIPS &
ESTABLISHMENTS
Definition of Non-self Accounting Ships &
Establishments, Responsibility of the Base
Supply Officer, Responsibility of the officer
carrying out stores Duties on board, accounting
Instructions, Stocktaking , Disposal of Accounts,
Procedure for Demanding/Supplying , Posting,
Filling of Vouchers, Dues-In Record, Demands
by ships at out ports, Packing Material, General,
Return to Naval Stores, Losses, Transfer
between ships, Transfer of Base Supply Officer,
Sea stores Deposit, De-storing or paying off of a
ship/establishment.
23 DE-STORING 581-593 251
Occasions for De-storing, Personnel,
Assistance and Advice, Preliminary Steps, De-
storing Work, Disposal of Naval Stores
Accounts, Naval stores remaining on board,
Sea stores deposit, Disposal of Stores,
Accounting of Stores drawn during refit period,
Paying off and Closing down of a
ship/establishment, Ship with stores undergoing
Refit, Naval working Parties.
24 FORMS 601-608 259
Establishment, Restriction to authorised Forms,
Accounts, Supplies on first Commissioning,
Allowances sufficient for one year, Demands
for forms, Action consequent on revision,
Obsolete Forms,
25 STATIONERY 611-616 263
Source of supply, Rubber Stamps, Local
Purchase, Scrutiny of Bills by the Competent
Financial Authority, Budget Head Ships
undergoing Refit.
26 TRANSFER OF THE SUPPLY OFFICER 621 267
Procedure to be followed
APPENDICES 269
I. Class, Group and Part Table 271

II. List of Sea Store Establishment 275
III. Allowances of Carpets, Curtains and Over-cases. 277
IV. list of forms etc used in connection with Naval store Accounting 279
V. List of Store bearing Registered (Serial) Numbers. 283
VI. Naval Stores Requiring Periodical Test, Inspections etc. 285
VII. Naval Store Shipped for Conveyance 289
VIII. Disposal and Accounting of Articles made during courses 291
IX. War time modification of Accounting procedures 293

X. Identification marking, uses, Flashpoints etc. 295
XI. Plates, Relics and Trophies- Accounting Instructions 321
XII. List of important returns to the Naval HQ etc. 323
XIII. Took Kits- Supply and Accounting of 327
XIV. Electrical and other Delicate instruments – handling,
packing and Transport 339
XV. Specimen Forms 343
XVI. Photographs showing different methods of stowage. 401
INDEX 413
CHAPTER-1
ORGANISATION AND
ADMINISTRATION
CONTENTS
SUBJECT ARTICLE NO.

Naval Headquarters 1
Naval Store Organisation within Naval Headquarters 2
(a) Directorate of Supply
(b) Directorate of stores
(c) Technical Directorate
Administrative Authority 3
Naval Store Depot 4
Ships and Establishments 5
(a) Classification for Naval stores
(b) Supply Department-Organisation for
Naval stores
Chapter-1 3 Art. 1-3
CHAPTER-1
ORNISATION AND ADMINISTRATION
1. NAVAL HEADQUARTERS
So far as Naval Stores are concerned, Naval Headquarters have the
following responsibilities:-
(a) To direct general overall policies and logistics plans for the supply
of the Fleet and Establishments.
(b) To establish required standards of readiness
(c) To co-ordinate logistic activities of the Fleet and Establishments
2. NAVAL STORE ORGANISATION WITHIN NAVAL HEADQUARTERS
(a) Directorate of supply – the directorate of supply is responsible for

the development of policies and procedures for the operation of supply
departments in ships and establishments. It is chiefly responsible for
promulgating directives and regulations on:-
(i) Accounting of Naval Stores.
(ii) Rendition of returns.
(iii) Storage and custody of Naval Stores.
(iv) Replenishment of stores.
(b) Directorate of Stores – It is responsible for overall provision,

procurement, accounting and custody of stores in Naval Store Depots. It is
also lays down policy for storing ships and supply of Naval Stores to ships
and establishments. It is also responsible for inspection of Naval Stores
accounts of ships/ establishments from the point of view of ensuring
economy in expenditure of stores.
(c) Technical Directorates – Directorates of Engineering, Naval
Weapons and equipment, electrical engineering and Naval Construction
are responsible for determining original hull , machinery , list of Portable
Fittings and spare gear, electrical and electronic equipment. Through
Allowance lists and by advising on the provisioning and distribution of
technical stores they play an important part in determining the general
policy with regard to supply of Naval Stores to ships and establishments.
3. ADMINISTATIVE AUTHORITIES
The administrative authorities shall on the advice of their staff supply

officers –
(a) Make recommendations for:-
(i) The supply of Naval Stores to the ships and establishments
under their control.
(ii) Standard of their readiness
(b) Carry out logistic plans as directed by the Chief of the Naval Staff
and develop specific logistic plans as required within their commands.
They shall promulgate supply procedures in support of the approved
operations.
(c) Ensure the maintenance of approved stock levels by ships /

establishments.
(d) Ensure proper procurement, stowage and issue of Naval Stores to
ships and establishments.
(e) Direct distribution of stock if necessary.
(f) Review demands of ships and establishments which are in excess
of authorised allowances.
(g) Inspect at least once in each financial year ships and
establishments under their control in order to determine –
(i) Whether the methods and procedures in use are in
accordance with prescribed and approved standards.
(ii) Any modifications or changes will result in improved service
and increasing efficiency.
4. NAVAL STORE DEPOTS
Naval store depots are the basic and primary source of supply of
authorised Naval Stores to ships and establishments.
5. SHIPS AND ESTABLISHMENTS
(a) Classification for Naval store (see article 28) – For the purposes of
Naval Store keeping, ships and establishments are classified as self
accounting and non self accounting. In self accounting ships the supply
department shall procure, store, issue and account for stores as allowed
by -
(i) Relevant Establishment of sea stores.
(ii) Pertinent ‘E’ List and authorised list of allowances.
(iii) First schedule of consumable stores – In the case of non self

accounting ships, the Base Logistics Officer shall be responsible for
the accounting of the Naval Stores indicated above. An officer
nominated by the Commanding Officer for Naval Store duties shall
be responsible for receiving stores on board, and also for their
stowage and issue.
(b) Supply Department- Organisation for Naval Stores – The supply
officer shall prescribe through written orders the organisation for the Naval
Store keeping department which will include the following :-
(i) General organisation into sections
Chapter-1 5 Art. 5
(ii) Complement of each section
(iii) Duties and assignments of personnel.
(iv) Flow of authority within the departments.
(v) Procedure for the handling of stores and maintenance of
accounts
(vi) Functions of the duty supply officer and duty stores sailors
(vii) Other instructions considered necessary by the supply
officer. e.g. security precautions for store rooms , issue and
use of store room keys, cleaning of store rooms etc.
Commanding Officers Approval – The supply department organisation book and

supply officer’s departmental orders shall be approved by the commanding
officer.
CHAPTER-2
CLASSIFICATION OF STORES
AND DEFINITION OF TERMS
8
CONTENTS
SUBJECT ARTICLE NO.
Naval Stores 11
Categories of Naval Stores 12
Classification of Naval Stores 13
Identification of Naval Stores 14
Sea Stores 15
Special Stores 16
Obsolescent Stored 17
Co-coordinated Pattern Number 18
Non Standard Store Items 19
Hull and ships fittings 20
Portable fittings 21
Spare gears 22
Electronic Equipment / Stores 23
Component parts 24
Authorised Naval Sores Articles 25
Blank 26
Establishment of Sea Stores 27
Naval Stores Keeping System 28
CHAPTER-2
11. NAVAL STORES
The Term “Naval stores” comprises all articles used for:

(a) Building, repairing and maintaining the Fleet,
(b) Yard manufacturers,
(c) Various types of specialised equipment, e.g Radar, W/T, etc.
(d) Motor Transport Spares
This does not include S.P.D.C. and gun-mounting items which do not have
Naval Stores pattern numbers.
12. CATEGORIES OF NAVAL STORES
Naval stores are categorised as follows:-

(a) Permanent stores
(b) Consumable stores
(c) Quasi-Permanent Stores
2. Permanent stores are those Naval Stores which

(a) are not consumed or appreciably altered in use
(b) are usually of greater value than consumable stores
(c) have a greater functional importance
Their replenishment as such, are only necessary at long intervals.

Examples of these include pressure gauges, certain tools such as
calipers, micrometers, large hammers, saws, sea boats, life floats,
furniture such as chairs, desks, rugs, cupboards, office equipments such
as typewriters, duplicators, filing cabinets, adding machines, binoculars,
barographs, binnacles, gyro compass equipment, photographic equipment
such as cameras, projectors, microphones, meggers, lanterns, anchor
gear.
3. Consumable Stores.- This term comprises stores which are

(a) used to destruction or become worn within a limited time
(b) of small monetary value
(c) expendable
They require frequent replenishment and as such are regarded as

expended on issue by the supply officer. Examples of consumable stores
include timber, paint, nuts, bolts, waste, canvas, cordage, small tools such
as pliers, files and spanners, flags, rubber sheeting, calcium chloride,
soda, lime, acids, oils, greases, electric lamps, lamp holders, copper
sheething, silver solder.
4. Quasi Permanent Stores.- This is the general term used to

designate naval stores which although broadly categories as consumable
stores are of a quasi – permanent nature. They comprise articles which
because their semi permanent character shall , in so far as practicable,
after first filling out , only be issued to department in exchange for an
equal quantity of unserviceable stores of the same description.
Examples of them are buckets, canes , feeders, brooms , brushes,

squeegees, dust bins, oars, staves, gauntlets, gloves, flags, ensigns,
pendants, torches, torch batteries, thermometers, coir mats , W/T valves,
certain types of tools i.e. chisels , dills, files, screw drivers, knives, small
hammers, pliers , punches, scrappers, spanners, wrenches, mallets, hand
vices, taps, dies, accountable containers and such other articles as may
be added at the discretion of supply officer.
13. CLASSIFICATION OF NAVAL STORES
Naval stores are divided into the following headings called “classes”. The
“classes” are further divided into “groups” and “parts”. These divisions are shown
in:
(a) Rate book for Naval Stores (BR 810)

(b) Various sea stores establishments
2. The existing classifications which are under revision are as follows:-
Class Description of stores
A Timber and timber materials

B Metals and metal articles
C Coal and coke for dockyard purposes
D Textiles (canvas, flags, cordages etc)
E Miscellaneous articles (India rubber, furniture, gases, paints,
Chemicals, cleaning gears etc.)
EE. MT vehicles and accessories, bicycles
F Electrical stores (including radio and asdic equipments)
K Oil, fuel, coal for ships / establishments
Each “class” (except A, C, EE, K) is subdivided into “groups” and
“sections”.
3. The new classifications will be issued in Navy orders from time to

time and over a number of years will be incorporated in “I.N. Vocabulary of
stores”
4. The existing class, group, and part table is reproduced as

appendix I.
14. IDENTIFICATION OF NAVAL STORES

Authorised Naval Store items are normally made to standard
specifications and for purposes of identification, are allotted specific pattern
numbers.
2. Major exceptions to this rule are items of which description, size or
other distinguishing features are sufficient in them shelves for identification
purpose. E.g. timber, steel structural materials, anchors, chain cable gear, steel
wire rope, boiler and condenser tubes.
3. In the past the same pattern number has frequently been allotted to
entirely different items, and at times under the same class and group. The
pattern number alone is therefore not sufficient for full identification purposes. In
order to ensure accurate identification of any specific item, it is essential that the
relevant class, group, part, pattern number and approved description are quoted.
15. SEA STORES
This term is applied to a ship’s outfit of Naval stores including such
general stores, tools and spares for fitted equipments as are necessary for the
efficient maintenance and running of the ship. These are shown in the
establishment of sea stores for the class of ship.
16. SPECIAL STORES
These are stores which are not of standard pattern, but which are peculiar
to:-
(a) Particular ship
(b) Class of a ship
(c) Item of equipment
2. These are accounted for in the ship’s Naval store account.
17. OBSOLESCENT STORES
Naval stores which have become obsolescent owing to the introduction of
new or improved patterns are indicated in rate book by adding a letter “O” o their
descriptions.
2. An item designated “Obsolescent” does not indicate that it is
unserviceable. It only means that it is not intended to obtain further supplies of
the item for stock. Every opportunity is therefore taken to exhaust existing
stocks, (unless required for a specific purpose) by issuing them in preference to
items of improved patterns subsequently received.
18. CO-ORDINATED PATTERN NUMBERS
a pattern number prefixed by the letter(s) “C”, “C.V”, “T” or “Z” indicates
that the item concerned is common to the admiralty and other Government
Departments and that a standard specification and/or pattern
has been adopted in accordance with the recommendations of the technical

coordinating or other inter-services committees.
19. NON STANDARD STORE ITEMS

These are items of commercial type which may be purchase with due
authority form time to time for special purposes and do not appear in the rate
book.
2. Non standard store items if of
(a) recurring nature are allocated a “ D” pattern number
(b) Non recurring nature are accounted for under their
description.
20. HULL AND SHIPS FITTINGS
Item which are built into the ship or are regarded as an integral part of the
ship and for which no accounting is necessary, are designated as hull and ships
fittings. Examples : mast, machinery, bollards.
2. Such fittings might include as components Naval Stores rate book articles,
but the fittings are not accounted for in the naval stores accounts.
21. PORTABLE FITTINGS
These are articles:-

(a) Other than those allowed in the sea store establishments, and
(b) Which are portable, or, can easily be rendered potable although
secured in position in ships.
2. They are not on charge in the Naval store account but are accounted for in
loose leaf list of portable fittings and spare gear, D787, which is held by the
departmental officer concerned.
3. Example of such items are:

(a) Items of equipment made for a particular ship, e.g. fitted furniture
not classed as sea store, accommodation ladders, racks for riffles,
cushions, canvas covers, gantlines, davits, purchases, falls and whips,
awnings and awning stanchions, slings etc. Rigging is accounted for in the
rigging warrant form D 6F.
(b) Non rate book articles example kit lockers, signal lockers.
(c) Articles included in the rate book for naval store which are secured
or wired in place e.g. switches, electric light fittings and other articles
comprising the electrical installation but excluding such items as portable
plug-in apparatus,
(d) Rate book articles or components when assembled as complete
out fits e.g. radio , asdic , eco – sounding , audio frequency.
22. SPARE GEAR
This term designates all spare parts of machinery including spares which
have not been
(a) Standardised as naval store articles.
(b) Included in the special store list of the ship
2. Spare gear is not accounted for in the naval store accounts.
23. ELECTRONIC EQUIPMENT/STORES
Electronic equipment fitted in ships /establishments includes W/T, radar

and asdic equipments / stores.
2. Information about the composition of electronic equipment and the

identification of articles can be obtained from -
(a) ‘E’ List. – The pertinent ‘E’ list names each items comprising a set /
equipment.
(b) Instruction book. – This book contains a detailed list of all
accessories, components and maintenance repair parts that make up the
equipment. It is furnished by the manufacturer of each electronic
equipment installed in a ship.
(c) Markings. – Individual items of electronic material are identified by
the marking.
(d) Reference Number. – This is applied to an item by the
manufacturer, contractor or Govt. agency.
24. COMPONENT PARTS
They are items of naval stores which form part of another items of naval
store, e.g. an electric soldiering iron incorporates a length of electric cable, a
soldering bit, a heating element and plug.
2. Component parts of Naval Store items are listed in an appendix to each

section of the rate book, a cross – reference to the relevant pages of the
appendix being given against the main item concerned.
25. AUTHORISED NAVAL STORE ARTICLES
This term designates naval stores included in the INBR 69 and normally
made to standard specification. INBR 69 is based on BR 810 (Admiralty rate
book of naval stores) and also includes indigenous items introduced in the I.N.
26. BLANK
27. ESTABLISHMENT OF SEA STORES
These are standard list (generally a book of reference) showing details

and categories of sea stores allowed to ships, e.g. BR 358 is the ‘establishment
of sea stores ‘for executive purposes for capital ships, e.g. cruisers, aircraft
carriers and depot and repair ships.
2. The ‘establishment of sea stores’ shows allowances of permanent stores

by fixed and scale allowances.
(a) Fixed allowances. – Articles for which definite allowances are laid
down for a particular class of ship.
(b) Scale Allowances.- Articles for which the quantities allowed are
dependent on certain features of a ship , its fittings or compliments. In
such cases , that actual allowance for a particular ship is determined by
reference to information furnished by ship’s officers in the ‘ list of
particulars ‘ in regard to sea store allowed by scale , e.g. form D127 –
‘particulars in regard to sea stores allowed by scale for executive
purposes ‘ – which complimentary to BR 358.
28. NAVAL STORE KEEPING SYSTEM
It is a system of Naval Store Keeping which is designed to enable each
ship and establishment to obtain the Naval Stores necessary for her upkeep and
operation and to maintain a proper standard of smartness and efficiency.
2. (a) In self accounting ships/establishments , the Supply Officer of the
ship/establishment is responsible for the
(i) Procurement of all sea stores required on board
(ii) receipt, custody and issue of sea stores
(iii) accounting of all sea stores on board in accordance with the
current regulation.
The Heads of departments obtain their requirements of sea stores
from the supply officers, in so far as practical, when actually required and
in the smallest quantities compatible with the efficient performance of their
duties.
(b) In non-self accounting ships/establishments, all sea stores received
on board are turned over directly to the Heads of the departments and
consumable stores regarded as expended on issue.
The sea store accounts of such ships/establishments are maintained by
the Base Supply Officer of the base to which the ship/establishment is attached.
Non-self accounting ships and establishments are those in which a supply
officer is not borne or which are specially so designated by Naval Headquarters.
CHAPTER-3
ALLOWANCES AND
ESTABLISHMENTS OF NAVAL
STORES
CONTENTS
SUBJECT ARTICLE NO.
Allowance Lists 41
Establishment Lists 42
(a) General Naval stores
(b) Specialised Groups of stores
(c) Establishments for Requisitioned Vessels
List of Particulars 43
Amendments to Establishments and List of particulars 44
Ship’s Warrant 45
First schedule of consumable stores 46
Special Stores 47
Portable fittings 48
Scope of establishment lists 49
(a) Ship being commissioned or re-stored
(b) Ship in commission
Departures from the Quantities allowed 50
(a) Permanent Stores
(b) Consumable stores
Alterations in allowances 51
Action consequent on amendment to establishment of naval stores 52
(a) When additional items are authorised
(b) When items are deleted or substituted
(c) When changes in “Scale Allowances” of permanent
stores are promulgated
(d) When changes in “Fixed Allowances” of permanent
sea stores are promulgated
(e) When approved alterations or additions to ship’s
Fittings or equipment are carried out by ship’s staff.
(f) Ships supplied with additional stores whilst employed
on special duties
Radio Equipment 53
(a) Ships Spares
(b) Allowances
(c) Return of Spares
Fuel oil 54
CHAPTER-3
ALLOWANCES AND ESTABLISHMENTS OF NAVAL STORES
41. ALLOWANCE LISTS
The description and quantities of store allowed to ships are shown in relevant
BRs. These are
(a) Prepared at/ authorised/amended by Naval Headquarters.
(b) Promulgated as Books of Reference
2. Incase of establishments, printed allowance lists are not provided and the
description and quantities of permanent store authorised by Government constitute the
established allowances.
3. Requirement of permanent stores will be drawn as per the initial Govt. sanction.
If, however, there are any further requirements these may be drawn under the powers of
the administrative authorities. When the requirement of the establishment is stabilised
and a consolidated inventory is prepared the same may be forwarded to Naval
Headquarters through audit authorities for obtaining Govt. sanction. There after proposal
seeking amendments to inventory of stores with retrospective effect i.e. stores drawn
initially under the power of administrative authorities and required to be held on a
permanent basis etc. are also to be rotate through the Controller of Defence
Accounts(Navy). However, fresh proposals involving increase in quantities as well as
introduction of new items in inventory may be forwarded with full justification to Naval
Headquarters through administrative authority for obtain8ing Govt. sanction.
42. ESTABLISHMENT LISTS
(a) General Naval Stores .- Details of the sea stores, excluding special store ,
allowed to ships , are shown in the standard lists of allowances , described as ‘
Establishments of Sea Stores’ (see article 27). In the case of large ships,
allowances appropriate to each of the main departments are shown in separate
Sea Store Establishments, e.g. Establishment of Sea Stores for executive
purposes, BR 358 (i). In the case of smaller ship one Sea Store Establi9shment,
e.g. BR 332 covers all departments.
The principal information included in the Establishment of Sea Stores is as
follows:-
(i) Classification of the various types of ships to which the establishment
relates.
(ii) List of allowances of permanent stores, both ‘ Fixed Allowances ‘ , i.e.
those articles in respect of which definite quantities are laid down according to
classification of ships, and ‘Scale Allowances’ , i.e. where the quantities allowed
are assessed in relation to certain features of ship.
(iii) List of ‘Minimum and Emergency ‘stocks of certain essential consumable
store which, must be maintained on board.
(iv) List of principal items and quantities of consumable stores, e.g. tools,
ironmongery, signal flags, considered necessary for equipping the various
compartment of a ship on first commissioning.
(v) In the case of small ships, details of consumable store required to
complete the ship on first commissioning.
(vi) Lists of spares for certain installation e.g. fitted telephone or groups of
store required in specific circumstances such as ‘Store for damage control’.
(vii) Appendix shows as to which establishment to be referred for a particular
type of ship.
(b) Specialised Groups of stores. - Allowances of certain specialised

groups of stores, e.g. radio, asdic, eco sounding and minesweeping, are
shown in separate Establishment lists.
The allowances in these publications are normally related to out fits and
types of equipment and not to specific classes of ships.
(c) Establishments for requisitioned vessels.- Special Establishment

applicable to various types of vessels requisitioned in emergency or to
certain equipment placed on board such vessels , are distributed to
authorities concerned by Naval Headquarters as and when necessary.
43. LIST OF PARTICULARS.
The list of particulars is a form of questionnaire required to be completed

to enable the Naval Store Officer to calculate the quantities to be supplied of
certain Naval Stores , allowed by Scale in Establishment of Sea Stores, i.e.
where the allowances are the patterns to be provided are dependent upon the
equipment , fittings etc. of the ship.
2. Full instructions as to completion and disposal of these lists are contained

In the memorandum at the front of each book.
It is most essential that completed lists of particulars are forwarded to the

Naval Store Officer at list three months in advance of the storings (see article
73).
3. The Supply Officer is not, however, responsible for their preparation or
disposal.
44. AMENDMENTS TO ESTABLISHMENTS AND LISTS OF PARTICULARS
Decisions promulgated in the Navy Orders form time to time affecting

Establishment of Sea Stores or List of Particulars are collated and issued in the
form of Errata periodically to all holders of the publications.
2. When changes in allowances are promulgated in Navy Orders, action to

adjust the descriptions and quantities to be held is taken by the ships without
waiting for the formal Errata in accordance with the procedure prescribed in
Article 52.
45. SHIP’S WARRANT
A detailed list of allowances of permanent stores, except groups of

specialised stores is prepared from the Establishments and Lists of Particulars
for each ship on first commissioning or re-storing after conversion/modernization/
long refit. This list in known as ship’s Warrant and issued by Naval Headquarters
in consultation with the Deputy Financial Adviser (Navy).
46. FIRST SCHEDULE OF CONSUMABLE STORES
On the basis of actual expenditure of ships in service, Naval Headquarters

prepare/ authorise first outfit of general consumable stores for each class of ship.
2. Such outfits are kept under review in order that they may reflect changing
trends of usage in the Fleet / Establishments.
47. SPECIAL STORES
Information regarding special stores is given in the Memorandum of

Instructions to the various Lists of Particulars.
2. Engineer’s Special Stores are peculiar to a particular ship and only a small
percentage of these stores ins common stores held in stock in Naval store
Depots. The List of Special Stores, for engineering purposes, is prepared by the
Engineer Overseer/Manage, Engineering Department, and it indicates:
(a) stores which can be manufactured on board or obtained form

dockyard stocks.
(b) stores which are obtainable only form the manufacturer .
(c) quantities to be supplied to the ships. These quantities constitute
first outfit and are taken into stock.
(d) in the case of consumable articles , the estimated 12 months
expenditure.
(e) in the case of permanent articles the spares required to be carried
on board, as indicated in Special Stores List.
(f) Method of replacement, e.g. manufacturer, dockyard stocks, or to
be manufactured on board.
3. It is essential that the stock held on board should not fall below “the
Minimum Stock Level” prescribed.
48. PORTABLE FITTINGS (SEE ARTICLE 21)

In addition to the items allowed in the Sea Store Establishment, certain
items are demanded by and supplied to the Dockyard Professional Officers or
Overseers for fitting on board. Such items are included in Lists of Portable
Fittings.
2. The List of Portable Fittings distinguishes between those stores which are
accounted for as portable fittings and those which are accounted as Sea Stores.
It
(a) prescribes the person responsible for the custody and accounting
of portable fittings.
(b) lays down the methods of replacement.
3. If the supply Officer is required t replace such equipment(Se article-92)
(a) Where a ledger page already exists, he shall record the receipt and
issue therein for reference purposes, the ledger being credited out right
issue.
(b) Where no page exists, Vouchers, S 1091, IN-426/S 331, IN-35/S-

156 and S 134 shall be paired and enclosed ‘Not For Ledger action’ in red
ink. They will be placed in a separate folio marked “Vouchers pertaining to
Portable Fittings- Not for Ledger action”.
49. SCOPE OF ESTABLISHMENT LISTS
The scope of allowance lists with regard to supply of stores shall be as

follows:-
(a) Ship being commissioned or de-stored.- Establishment of sea

stores and first Schedule of Consumable Stores and allowance lists for
Specialised Groups of Stores, provide a complete list of permanent and
consumable stores placed on board a ship as commissioning outfit. Each
list is intended to include all stores essential for the efficient operation and
maintenance of the ship.
(b) Ship in Commission .- Establishment of Sea Stores, First Schedule

of Consumable Stores and Allowance Lists, specify the amounts of stores
that ship is required to carry aboard. Ships are required to carry a full
allowance of permanent stores and are not permitted to alter the quantities
without Naval Headquarters approval. In the case of consumable stores,
First Schedule of Consumable Stores provides a guide to the range and
quantities of stores that will be required to operate the ship. Subsequent
replenishment of Consumable Stores shall be based on past expenditure
and any special known requirements.
50. DEPARTURES FROM THE QUANTITIES ALLOWED
(a) Permanent Stores.- Increase in the allowances of permanent stores

are not permitted without Naval Headquarters approval.
The Administrative Authorities, however,may authorise the issue of
quantities differing from the established allowances, if circumstances are
exceptional and justify immediate supply. Such issues shall be treated as
temporary loans and the period of loans shall not exceed the periods
authorised.
In all other instances in which supply is considered essential by the

Administrative Authority, the procedure detailed in Article 51 shall be
followed.
Chapter 3 21 Art.50—52
(b) Consumable Stores. - Any demand for the consumable stores of a description
not already allowed by First Schedule of Consumable Stores and not required for
refit or in connection with List of Portable Fittings, shall
(i) indicate in the space provided the reason for requirement,

(ii) be signed by the Commanding Officer, after careful consideration.
Such demands will be authorised by the Administrative Authority in
accordance with the procedure detailed in Article 5I.
To avoid excessive stores, congested storerooms and additional stocktaking
work, the quantities of consumable stores shall be reviewed concurrently with the
normal stocktaking routine and the stores found in excess of requirement shall be
returned to the nearest Naval Stores Officer. Care shall be taken to ensure that the
stores held do not fall below the “Emergency” and “Minimum” Stocks prescribed.
(See Article I 9 I).
5I ALTERATIONS IN ALLOWANCES
Any adjustments required in the “Establishment of Sea Stores” and “First

Outfit Schedule of Consumable Stores” shall be reported to the Naval Headquarters
through the Administrative Authority. The report shall state the reasons for the
proposed alteration and the Administrative Authority in forwarding the report shall
recommend whether the alterations are considered to be applicable to the remaining
ships of the “Class”.
2. All proposals for additions/alterations in allowance to warrants of ships will be
reviewed at Naval Headquarters in consultation with the Deputy Financial Adviser
(Navy) and those approved will be published in the form of amendments/ errata to
the relevant warrants/Allowance Lists/Inventory of Sea Stores for Ships.”
3. When circumstances warrant, such amendments/errata may be promulgated in

Navy Orders which shall also constitute the necessary authority.
4. “Ships/Establishments are authorised to hold crystals of frequencies

specified in the current COMPLAN as promulgated from time to time through
Confidential Navy Orders (R) series. Crystals for frequencies other than those
specified are to be surveyed to the Naval Store Depots as “excess to requirements”
52. ACTION CONSEQUENT ON AMENDMENT TO ESTABLISHMENT OF NAVAL
STORES
(a) When Additional Items are Authorised-
(i) Open the required pages in the Naval Store Ledger,
(ii) Forward demands to the Naval Store Officer to complete Naval
Stores to the new establishment indicating the covering authority.
(b) When Items are Deleted or Substituted-

(i) Note deletion or substitution in the Naval Store Ledgers.
(ii) Amend the Establishment of Sea Stores.
(iii) Return to the Naval Store Officer items on board which are in
excess of, and forward to the Naval Store Officer demands for
the items which are required to completed to the new
establishment,
(c) When Changes in “Scale Allowances” of Permanent Stores are
promulgated-
(i) Supply Officer shall prepare Form SI25 in triplicate.
(ii) Departmental Officer concerned shall complete the form and
return to the Supply Officer.
(iii) The Supply Officer shall dispose of the form as follows:-
Original sent to Naval Store Officer together with demand
S 134 or Survey Voucher IN 426/S33I,
Duplicate filed in numerical order after revised allowances have
been inserted on the reverse of the relevant page of
the Naval Store Account.
Triplicate retained by the Departmental Officer and filed with his
copy to the List of Particulars.
(d) When Changes in “Fixed Allowances” of Permanent Sea Stores are
promulgated-
(i) Amend the Allowances on the reverse of the relevant ledger
pages of the Naval Store Account and,
(ii) Prepare the demand SI34 or the Survey Voucher S33I as
requisite.
(e) When Approved Alternations or Additions to Ship’s Fittings or
Equipment are carried out by Ship’s Staff.- The ship shall inform the
Warrant Section of the Naval Store Officer, Bombay, of any
consequential alterations to the Lists of Particulars in regard to
Naval Stores allowed by Scale.
(f) Ships supplied with Additional Stores whilst employed on Special
Duties.- They shall adjust their stock on return to normal
service.
53. RADIO EQUIPMENT
(a) Ship’s Spares.- The Supply Officer is concerned only with ship’s
spares which are held as main stock and kept in the custody of the Supply
Officer.
(b) Ready Use or Essential Spares- for each set (which are to be
supplied with First Fitting Items, and on the basis of the quantity shown
being required for every 5 or fewer outfits to be fitted) include stocks of
those vulnerable components most likely to require replacement during
the period of initial testing and tuning. Items not utilised during this initial
period shall be handed over to the User Officer for ready use storage near
the set. The User Officer should obtain the balance to complete the
authorised allowance or ready use spares from the Supply Officers of the
ship who will issue such items outright.
First outfits of these spares (which are not to be regarded as Ready Use
Allowances) are supplied with their set and do not appear in the Naval
Store Account.
(c) Spare Units comprising main items required in certain cases for
fitting in Test or Stowage racks which may be sited alongside or near the
main sets in the Electronic Maintenance Room.
(d) Spares for Electronic Maintenance Room.-These spares comprise
a working stock for repair purposes drawn from the main stock of spares
[See sub-Para (a) of this paragraph and sub-Para 2 (e) below]
2. Allowances:-
(a) Ship’s spares for radio equipment are shown in pertinent individual
E/FE Lists. In respect of commercial radios the allowances are worked out
by Naval Headquarters and promulgated.
(b) Ship’s spares for obsolescent and certain special sets not included
in the General Radio Spares Lists are shown in pertinent individual E/FE
Lists.
(c) Ready Use Spares. - The quantities of spares for technical

equipments (e.g., radio, asdic) as calculated from E/FE Lists and
Authorised Lists of Allowances provide an overall ship’s allowance to
cover all equipments fitted.
(d) Spare Units shall not be taken on charge in the Naval Store
Account. They shall be dealt with for accounting and replacement
purposes as ‘Components’ of the complete set.
(e) Spares for Electronic Maintenance Room (E. M. R.).- These spares
shall be issued outright to the Electrical Officer, but the Supply Officer’s
stock should only be replenished when it becomes necessary to replace
items actually expended.
The quantity of spares to be held in the E.M.R shall be agreed
between the Supply and Electrical Officers subject to the following
considerations:-
(i) E. M. R. Stock is to be limited to items most commonly required as
replacements and shall not normally exceed 20 percent of the ship’s total
allowance.
(ii) Where the General Radios Spares List allows not more than two
spares of a particular item, these shall not be issued to the Electrical
Officer for retention in the E. M. R. but shall be issued only when required
for replacement purposes.
3. Calculation of Allowances and Supply Arrangements: -
(a) Allowances of Ship’s spares shall be calculated in accordance with

E/FE Lists of Authorised Lists of Allowances.
In the case of a type of equipment fitted in a ship for the first time
the appropriate complete outfit of spares shall be issued by the Naval
Store Depot.
(b) Spare Units Ready Use Spares will be supplied b the Naval Store
Depot at the same time as “fitted” components.
(c) Spares for Electronic Maintenance Rooms. (See sub-paragraph

2 (e).)
4. Return of Spares:-
When a radio set or outfit is removed from a ship, ship’s spares

allowances shall be adjusted as necessary and any surplus items returned
to the Naval Store Officer.
Note: - The term ship includes establishments also.
54. FUEL OIL

In respect of certain classes of ships, quantitative limits are fixed annually
by the Government.
CHAPTER-4
STORING PERIODS
26
CONTENTS
SUBJECT ARTICLE NO.
Object 61
“Storing Periods” and “Storing Intervals” 62
Ships in Commissions 63
Ships in reserve 64
Establishments 65
Engineers Special Stores 66
War/Emergency 67
General Instructions 68
(a) Paints and Cleaning Materials
(b) Photographic Stores
(c) Ships proceeding to foreign Countries etc.
61. OBJECT
In the interest of planned replenishment of consumable stores and with a

view to economizing in transport and man hours, ships and establishments shall
be stored for prescribed periods. Thereafter a general replenishment shall
normally be made after fixed interval has elapsed.
62. “STORING PERIODS” AND “STORING INTERVALS”
The “Storing periods” and “Storing intervals” for the principal classes of
ships are indicated in the succeeding articles but orders issued by Administrative
Authorities shall be consulted for any detailed instructions.
2. On each occasion of replenishment, ships shall complete to requirements

for the period indicated, unless special circumstances warrant otherwise. This
means that replenishment demands shall also be prepared at the prescribed
intervals with a view to having on board on the conclusion of replenishment,
sufficient stores to lost, at the normal rate of expenditure, for the period
appropriate to the ship, but see Article 68.
63. SHIPS IN COMMISSION
Sl.No. Class of ship Period for Storing Minimum

which Interval period for
Stored which
stock to be
maintained
1 Cruisers 6 Months 4 Months 2 Months
2 Destroyers, frigates 4 Months 3 Months 1 Month
3 Survey ships 6 Months 4 Months 2 Months
4 Minesweepers, LSTs, Fleet 4 Months 3 Months 1 Month
Replenishment Group tankers
5 LCTs, SPCs 2 Month 1 ½ Month ½ Month
2. The Senior Officer present may, however, modify the above “Storing
periods” in accordance with the local requirements.
64. SHIPS IN RESERVE
They shall be replenished in accordance with the instructions issued by
the Administrative Authority based on the policy laid down by Naval Headquarters
and promulgated in the local orders.
65. ESTABLISHMENTS
The “Storing periods” and “Storing intervals” in the case of Establishments

shall be decided by the Administrative Authority, keeping in view the various
factors like keeping involved, nature of establishment, etc.
2. “Storing periods” and “Storing intervals”, thus decided, shall be

promulgated in local orders.
66. ENGINEERS’ SPECIAL STORES
The minimum stock of each consumable article of special stores or of a

corresponding quantity of the stock material from which an article is to be made,
shall be
(a) the equivalent of an average twelve months actual expenditure of
the item; for this estimated twelve months expenditure originally shown on
D.122, List of Special Stores, shall be used until experience of expenditure
is gained, when the minimum stock figure shall be amended accordingly,
or,
(b) the quantity indicated as an “Emergency Stock”, whichever is

greater.
2. For the purpose of calculating the quantities of the stock material required
for the manufacture of special articles on board, the Supply Officer shall -
(a) obtain from the Engineer Officer, the description and quantity of the
materials required for the production.
(b) enter the information obtained in red ink in the space provided for
‘Emergency Stock’ on the reverse of the Consumable Ledger pages.
67. WAR / EMERGENCY
During active service, the storing periods prescribed above are held in
abeyance and the Supply Officer shall –
(a) replenish Naval Stores to full War establishment as issued by Naval

Headquarters and,
(b) unless instructed otherwise, ensure that sufficient stocks are

maintained to cover the period prescribed in column 3 of the table sub-
joined to Article 63.
68. GENERAL INSTRUCTIONS
(a) Paints and Cleaning Materials.- Quantities of paints , paint brushes

and the various stores used for cleaning purposes, e.g., soap, soda,
scrubbers, etc., are exceptions to the above rules. The minimum stock of
such items shall be equivalent to one month’s requirements at peace time
rate of expenditure.
Chapter-4 29 Art. 68
(b) Photographic Stores.-In view of the short useful life of many of the
items of photographic stores, the quantities held must not exceed four
months estimated requirements.
(c) Items liable to Deterioration.- The quantities of any other items

which are liable to deterioration due to extreme climatic conditions or for
any other reason shall be determined at the discretion of the Supply
Officer.
(d) Ships proceeding to Foreign Counties, etc. – Ships proceeding to

foreign countries shall be fully stored for the periods prescribed in column
3 of table sub-joined to Article 63. The replenishment shall be carried out
as near the time of sailing as practicable.
Reply should be addressed to Naval Headquarters
the Chief of the Naval staff New Delhi
Quoting SKI/1577/VOL.II 07 Jul 73
The Admiral Superintendent

Naval Dockyard
Bombay
LEANDER PROJECT – STORING OF 2ND AND
SUSEQUENT LEANDERS
1. I am directed to state that the storing of the 1 st Leander frigate INS Nilgiri
constructed at Mazgoan Docks Limited, Bombay has been the subject of
considerable correspondence between various agencies involved. All aspects of
the problem have been critically examined at Naval Headquarters and this letter
is issued for guidance of the agencies involved in the process of storing the 2 nd
and subsequent Leander class frigates being built at Mazgaon Docks Bombay.
2. I am to add that storing of new construction Leander frigates will continue

to be the responsibility of the Navy and will be discharged by a storing Team of
Naval Stores Organisation specifically earmarked for this purpose. Ship builder
and other agencies will assist this Storing Team to ensure satisfactory storing of
future Leander Frigates.
3. I am further to ad that the responsibility of authorities for various activities

connected with the Storing operation and those of the storing team and Mazgaon
Docks are placed at appendices ‘A’ , ‘B’ and ‘C’ respectively .
4. I am to request that receipt of this letter be acknowledged.
BY ORDE OF
THE CHIEF OF THE NAVAL STAFF
Copy to:
The flag Officer commanding –in-chief

Western Naval Command
Bombay
The Warship Production Superintendent

Warship Overseer Team, Mint Road, Bombay
The Senior Officer

INS HIMGIRI
C/O Fleet Mail Office
Bombay
The Deputy Naval Store Officer

Naval Dockyard, Bombay.
APPENDIX’A’
STORING OF INDIAN LEANDER FRIGATES
RESPONSIBILITIES FOR VARIOUS ACTIVIIES
1. Preparations of allowances Lists.-
NHQ/DLP will be responsible for the initial preparation of the Allowance

List of the First Outfit of Naval Stores and the Maintenance Spares (Radio, Radar
and Weapons) in consultation with other Professional Directorates. Allowances
Lists thus prepared will be supplied to DLS who will be responsible for their
finalisation in the required format and promulgation as per item 2 below. In
addition DLP will also forward 3 copies of allowance lists to Warship Production
Superintendent who will forward 2 copies to Ship builder and one will be retained
in his office.
2. Promulgation of Allowance Lists.
NHQ/DLS will be responsible for the promulgation of the Allowance List for
Maintenance Spared (Radio, Radar and Weapons) to all Naval Authorities.
3. Procurement of Naval Stores.
a) First Outfit of Naval Stores – Allowance List will clearly indicate the
procurement responsibility against each item viz. Navy supply or
shipbuilder supply. All Navy supply items will be procured by organisations
controlled by DLS. Shipbuilder will procure items which are shown in the
Allowance List as shipbuilder supply. These items will also have to be
accounted for in the ship’s ledges and PLLs by the Storing Team at
Bombay (New construction Frigates)
b) Maintenance Spares (Radio, Radar and Weapons)- All items

contained in the Allowance List will be procured by the Shipbuilder. These
items will have to be accounted for in the ships ledges and PLLs by the
Storing Team.
4. Preparation of the Storing Programme.
Pre-storing Team will be responsible for the preparation of the Storing

Programme for the ship in consultation with ship’s Supply Officer, WPS(B) and
the shipbuilder.
5. Positioning of Stores at Shipbuilder’s Premises.
(a) Navy Supply Items – As it would not always be possible to embark

stores directly into ship’s store rooms, the stores would have to be
positioned at shipbuilders premises temporarily prior to actual
embarkation. Responsibility of the shipbuilder in this regard will be
restricted to the provisioning of adequate transit store rooms and offices
for storing teams. Responsibility for all other aspects of positioning these
stores at shipbuilder’s premises will be the that of Storing Team.
(b) Shipbuilder’s Supply Items- Shipbuilder’s supply Naval Stores
other than those required to be fitted on board and items of maintenance
stores(Radio, Radar and weapons) will be handed over to storing team at
their transit store rooms along with supply vouchers.
6. Embarkation of Stores
Responsibility for embarkation of all Naval Store items will be that f storing
teams. Shipbuilder will be required to provide assistance in transporting items
from the transit store rooms to the ship, Crane facilities and labour required for
the storing operations. Stores are to be embarked I accordance with the storing
programme. As a general rule, stores are not to be placed in tore rooms where
ay fitting-out work is remaining.
7. Safety of Stores.
(a) In Transit store Rooms. Storing tam will be responsible for

stores placed in the transit store rooms and is to ensure that all necessary
measures are taken for the safety of stores. Overall security of the transit
store rooms to ensure that they are not broken into or feloniously entered
will be that of the shipbuilder.
(b) Stores embarked in ship’s store rooms.- Storing team will be

responsible for stores placed in ship’s store rooms and is to ensure that
between the start of embarkation of store and the acceptance of the ship,
sentries are posted at store rooms containing Naval store items. If this is
impracticable the following arrangement may followed by prior agreement
of WPS(B) and the shipbuilder.
Whenever a store room containing Naval Stores is not occupied by

Storing Team personnel, the room is to be locked and sealed. The keys
are to be handed over to a responsible person deputed by the shipbuilder
to receive them. Keys are to be kept in a lockable key board or in the
vicinity of ship’s fitting out berth. Keys are to be issued to nominated staff
of storing Team and are to be signed for in a special Naval Store room key
register which is to be maintained by the shipbuilder’s security staff.
Shipbuilder is responsible. In this case, for the safe custody of keys and to
ensure that the store rooms are not entered feloniously.
8. First Outfit Allowance items required for fitting on board.
(a) Navy Supply Items.
(i) Shipbuilder will indicate the dated by which Navy Supply items to
be fitted on board are required by them to storing team who will arrange
their delivery by the required dated.
(ii) Storing Team will issue the items to the shipbuilder on transfer
vouchers in duplicate. Shipbuilder will return one copy of the transfer
voucher to storing team indicating clearly the location where the items
have been fitted on board. Storing Team is to prepare the ledger pages
and PLLs for these items accordingly.
(b) Shipbuilder Supply items.
Supply vouchers for shipbuilder supply items fitted on board are to

be given to storing team clearly indicating the location where the items
have been fitted on board. Storing Team to prepare the ledger pages and
PLL’s accordingly.
9. Presentation of fitted items
As custody of these items will be with the shipbuilder till acceptance of the
ship, the shipbuilder will be required to physically show these items to storing
team immediately prior to the acceptance date. Storing Team is to ensure that
the ship’s departmental officers are also represented at this presentation of the
fitted items by the shipbuilder.
9. Accounting of stores.
Preparation of the initial account of Naval Stores included in the First

Outfit Allowance as well as in the maintenance spares Allowance (Radio, Radar
and Weapons) items is the responsibility of storing team. This is to include
preparation of ledgers, PLLs and inability statements.
10. Handing over of stores to Ship’s Supply Officer.
Storing Team will be responsible for handing over of Naval Stores items as
well as the connected ledgers and PLLs etc. to Ship’s Supply Officer by the
acceptance date or soon thereafter. Naval Stores will continue to be on Storing
teams charge till they have been taken over by the Ship’s Supply Officer, Storing
Team will, therefore be required to function from the ship even after the
Acceptance date until the stores, store rooms and stores accounts have been
taken over by the Ships Supply Officer.
APPENDIX- “B”
STORING OF INDIAN LEANDER FRIGATE RESPONSIBILITIES OF THE
PROPOSED STORING TEAM AT BOMBAY (NEW CONSTRUCTION
FRIGATES)
Officer i/c of the Storing Team will be responsible for the following:-
(a) Processing of the Allowance List of the First Outfit of Naval Stores and
raising demands on the Controller of Material Planning for Navy Supply
items.
(b) Liaising with the shipbuilder’s Stores Organisation for the supply of
shipbuilder supply items contained in the Allowance List of the first Outfit
of Naval Stores
(c) Liaising with the shipbuilder’s Stores Organisation for supply of the
maintenance spares (Radio, Radar and Weapons) as per the laid down
Allowance List.
(d) Preparation of the Storing programme of the ship in consultation with the
ship’s Supply officer, WPS (B) and the Shipbuilder.
(e) Positioning of all Naval Stores at the Transit Store Rooms at shipbuilder’s
premises in accordance with the storing programme of the ship.
(f) Safety of Naval Stores placed in the Transit Store Rooms, in association
with the shipbuilder.
(g) Associating with the final inspection of Naval Store Rooms and pointing
out to WPS (B) any short-comings in the arrangements which will prevent
timely embarkation of Naval Stores.
(h) Hold periodic meetings with all concerned authorities to ensure storing of
the ship in accordance with the storing programme.
(i) Submitting periodic reports to NHQ and other authorities regarding the
progress of procurement, positioning, embarkation and the preparation of
the stores account.
(j) Embarkation of stores in ship’s store rooms in accordance with the storing
programme.
(k) Safety of stores placed in ship’s store rooms from the commencement of
embarkation ill the store rooms have been handed over to the ship’s
Supply Officer.
(l) Preparation of the initial account of Naval Stores contained in the
Allowance List of the first Outfit of Naval Stores and the Allowance List of
Maintenance Spares (Radio, Radar and Weapons). This is to include
preparation of ledgers, PLLs, and inability statement.
(m) Handing over of stores, store rooms and store accounts to the Ship’s
Supply Officer by the Acceptance date.
APPENDIX ‘C’
RESPONSIBILITY OF THE SHIPBUILDERS
(a) Provide all stores indicated in Allowance List as shipbuilder supply

items.
(b) Provide all items to storing team on proper vouchers
(c) Intimate storing team for the positioning of items for fitting, well in
advance.
(d) Taking delivery of all items for fitting on transfer vouchers and to return
one copy duly indicating the location of the item.
(e) Provide office and store room to storing team stationed in the
shipbuilder premises.
(f) To be responsible for the safe custody of the keys for the locked and
sealed store rooms.
(g) To be responsible for the custody of the fitted items and to present
them during handing over to the Ship’s Officer prior to Commissioning.
CHAPTER-5
INITIAL SUPPLY OF STORES

32
CONTENTS
SUBJECT ARTICLE NO.
Stores supplied when Building 71
Supply of stores to Ships coming forward for service after

Having been completely de-stored 72
Fist Fitting Out 73
Duties of he Officer appointed in connection with Initial Storing 74
Responsibility of the supply Officer when ship fits out 75
Special(Non Rate Book) Naval Stores 76
Supply of newly Developed Equipment and spare Parts 77

71 STORES SUPPLIED WHEN BUILDING
“Naval Stores” are supplied for new construction ships and for ships re-
commissioned after conversion/refit.
Sl.No. Purpose for which Consigned to Accounting

supplied
1 Items for use in the Overseer/appropriat (a) Supplied on form
Construction of ship e dockyard In478/D 623/S.197 stamped
i.e., Hull Fittings(Se officers/shipbuilders “Initial Supply”
art.20) (b) Supply officer not
concerned as hey are not
for Naval store account
charge.
(c) no further accounting is
required
2. Items of equipment Overseer/appropriat (a) Supplied on form
required to be fixed e dockyard In478/D 623/S.197 stamped
in place, i.e., officers/shipbuilders “Initial Supply”
Portable Fittings (b) Supply officer not
concerned as hey are not
for Naval store account
charge.
(c) Placed on departmental
list of portable fittings by
overseer/appropriate
dockyard officer.
(d) The “list” thus prepared,
distributed between
(i) Departmental Officer
of the ship.
(ii) Appropriate
dockyard department
Sl.No. Purpose for which Consigned to Accounting

supplied
3 Items for Sea Store Overseer/appropriat (a) Are on charge in Naval
equipment placed e dockyard Store Account.
on board by ship officers/shipbuilders (b) Issued on permanent
builders loan to departmental
officers,
(c) Overseer/Dockyard
officers responsible for
handing over to Supply
Officer, Form S.134/3 duly
endorsed with the position
of the ship in which item
has been placed.
4. Permanent Stores Supply Officer (a) Form S.134 shall be
for issue on receipted by the Supply
Permanent Loan on Officer.
commissioning (b) Quantities supplied shall
be checked against Ledge
entries.
5. Store room stock of Supply Officer (a) Form S.134 shall be
Permanent Stores receipted by the Supply
allowed as speared Officer.
and Consumable (b) Quantities supplied shall
Stores as per First be checked against Ledge
Outfit Schedule of entries.
Consumable Stores
6. Consumable Stores Officer demanding (a) Form S. 134 shall be
required by Ship’s singed by
Officers during Overseer/Dockyard Officer,
building and for use (b) S.134/3 shall be handed
in storing. over to the Supply Officer,
(c) Shall be accounted in
Naval Store Accounts.
72. SUPPLY OF STORES TO SHIPS COMING FORWARD FORSERVICE

AFTER HAVING BEEN COMPLETELY DESTORED
So far as the Supply Officer is concerned, the arrangements for the supply
of stores are the same as laid down in article 71 for new ships.
73. FIRST FITTING OUT
“When a newly commissioned ship/newly constructed ship or a ship taken

in hand for restoring after conversion/refit is fitted out, Naval Headquarters will
address a STORING LETTER to the Administrative Authority with a copy to the
appropriate Naval Store Officer and the ship.”
Administrative Authorities are to ensure that the completed List of

Particulars are made available to Naval Store Officer with the minimum of delay
(See Article 43).
2. On receipt of this letter, the Naval Store Officer will arrange for
(a) raising demand Forms S. 134 by ‘Warrant Section’ to cover the “first
supply “ of,
(i) general Permanent Stores as prescribed in the Sea Store
Establishment,
(ii) general Consumable Stores in accordance with First Outfit
Schedule of Consumable Stores,
(iii) technical stores such as spares for radio, asdic and echo-
sounding equipment as laid down in the “E” Lists or other lists
authorised by the Naval Headquarters,
(c) preparation of the Naval Store Ledgers in accordance with the rules
prescribed in this Manual, and
(d) designating an office to store the ship.
74. SUTIES OF THE OFFICER APPOINTED IN CONNECTION WITH

INITIAL STORING
An officer shall be appointed at the initial storings of ships newly built or

re-commissioned after refit or reserve involving complete re-storing to :-
(a) assist and advise ships officers in connection with the stowage and
accounting arrangements for Naval Stores.
(b) ensure that the First Outfit of Naval stores has been correctly
posted in Ledgers ( See Article 425).
2. The office, with his knowledge of Naval Stores, in particular, shall advise
and assist the Supply Officer in the supervision of the following duties :-
(a) Checking, assembling, and signing for stores prior to and during
storing,
(b) Stowage in the store rooms,
(c) Tallying of racks and bins,

(d) Entering stowage on voucher S.134/3 and transferring those details
to the back of Ledger pages IN 329/S, 151 and IN 330/S 153,
(e) Progressing preparation of Permanent Loan Ledger IN 806/S. 1099
and Bedding List IN 304/S. 150.
3. It is to be clearly understood that the embarkation of, and subsequent

accounting for these stores are, however , the responsibility of the Supply Officer
and any initiative taken by this office to assist, in no way relieves the Supply
Officer of his responsibility.
75. RESPONSIBILITY OF THE SUPPLY OFFICER WHEN SHIP FITS OUT
The Supply Officer on taking up his appointment shall –

(a) ensure that all Naval Stores allowed by Establishment have been
demanded by the “ Warrant Section” of the Naval Store Depot and
supplied,
(b) acquaint himself with the disposition within the ship of all Naval
Stores,
(c) obtain from departmental officers voucher S. 134/3 covering
supplies of stores under Serial No. 6 of Article 71 received,
(d) ensure that Naval Stores are properly accounted for as prescribed
in this Manual.
2. Before the ship leaves the shipyard, the Supply Officer shall -
(a) obtain from the Overseer/Dockyard Officer(s) full particulars of all

Naval Stores supplied by the shipbuilders in accordance with the contract,
(b) receive from the Overseer/Dockyard Officer supply note Form S.
134/3 duly endorsed with the place where the item is fitted,
(c) ENSURE THAT THEY HAVE BEEN TAKEN ON CHARGE IN THE
Naval Store Ledger.
3. During the storing period he shall –
(a) as and when he receives information about the permanent stores

fitted in place, obtain a receipt on Temporary Loan Book, Form IN
353/S.1092 from the Departmental Officer concerned , using a separate
page for each department. Form IN 353/S1092 Book, will then be used for
preparing Permanent Loan Ledger.
(b) similarly record permanent articles subsequently issued for
departmental use,
(c) insert details of Stores received under Serial No. 6 of Article 71 on
Counter book Form IN 303/S. 149, receipts being obtained from the
Departmental Officers concerned,
(d) deal with subsequent Supplies in the normal manner,

(e) so far as practicable, stow stores sent to contractor’s works for use
on trials and for navigational pu8rpo9ses in such a manner as to render
them immediately available as and when required.
76. SPECIAL (NON RATE BOOK ) NAVAL STORES
When it is necessary for special or proprietary articles to be used for the

maintenance of machinery or equipment, a list of such special stores shall be
prepared on Forms D. 122.
2. These forms are prepared at the same time as Lists of Particulars and full
instructions are given in the Memorandum at the front of each List of Particulars.
3. The Supply Officer is not responsible either for preparation or disposal of

these forms.
77. SUPPLY OF NEWLY DEVELOPED EQUIPMENT AND SPARE PARTS
Advance notice of the intended supply of newly developed equipment and

their spare parts shall be given by Naval Headquarters to ships and
establishments concerned.
2. Normally ships and establishments shall not be required to raise demands

for such stores, the supply being arranged in accordance with the procedure
promulgated.
CHAPTER-6
ISSUES TO DEPARTMENTAL
OFFICERS
CONTENTS
SUBJECT ARTICLS No.
Issues 81
Demands 82
Demand Book 83
Preparation of the Demand 84
Screening of Request in Store Office 85
Procedure for issue 86
Items which cannot be issued 87
(a) Items ordinarily carried in stock
(b) Items ordinarily not carried in stock
Authority for Issue 88
Counter Book, Forms IN 303/S.149 89
Issue Procedure 90
(a) When stores are issued
(b) When stores are not issued
(c) Transmission of demands to Store Office
Test Comparison , Custody and Disposal of Forms IN 335/S. 156
and IN 303/S.149 91
Issue of Permanent Stores 92
Issue Consumable Stores 93
Issue Quasi Permanent Stores 94
Stocks not in the Custody of the Supply Officer 95
(a) Paint, paint ,materials and hydrochloric acid
(b) Timer
(c) Coal, fuel oil, lubricating oils, gasoline, kerosene, gases
and firebricks
(d) Sulphuric and nitric acids
Issues form the Naval Store of Ships undergoing Refit but which
are not destored 96
Stores for Making Good Defects 97
Conversions 98
-40-
Chapter 6 41 [Art.81-84
ISSUES TO DEPARTMENTAL OFFICERS
81. ISSUES
The term “Issues” in this Manual refers to expenditure of stores from the
Supply Officer’s charge for various departments.
2. The term ‘Issues’ shall not be used interchangeably with the tem
‘Transfers’.
82. DEMANDS
Issues shall be made by the Supply Officer/MSCPO on the basis of
properly authorized demands from the ship’s departments.
2. The Head of each department has authori8ty to demand stores for
use in his department within the monetary allowance allowed. (see Chapter II)
3. Each demand shall be over the signature of the Head of a
department or and officer authorised by him to sign in his stead. Where officers
are so authorised, notice of that authority together with the specimen signatures
of the officers concerned shall be forwarded to the Supply Officer in writing.
83. DEMAND BOOK

The Supply Officer shall provide all officers authorised to demand Naval
Stores with “Demands on the Supply Officer for Naval Stores “, Form IN 335/S.
156, which will be –
(a) serially numbered,
(b) stamped with an appropriate prefix to indicate department, e.g., ‘X’
for Executive , ‘E’ for Engineering, etc.
84. PREPARATION OF THE DEMAND
Demands for stores shall be prepared on Form IN 335/S. 156 in

accordance with the following instructions :-
(a) Separate demands shall be raised for
(i) permanent stores,
(ii) various categories of consumable stores as shown in Form
IN 281/S. 1095, and
(ii) portable fittings.
(b) Each demand shall be raised in duplicate and completed in
accordance with the instructions printed on the form.
(c) In no circumstances shall quantities be increased or further items
added, after signature. Any other type of amendment, other than
amplification of description or change of denomination of quantity
Chapter 6] 42 [Art.84-87
where stores may be demanded by number or measurement and stock

kept by weight, shall be made only with the consent of the person drawing the
stores, the amendment on both copies being initialed by person drawing the
stores and the person issuing the stores.
85. SCREENING OF REQUEST IN STORE OFFICE
Complete Demand Book, Form IN 335/S. 156 shall be resented to the

Store Office for processing prior to the issue. Each request shall, as for as
practicable, be checked for the following:-
(a) The stores are properly indentified
(b) The stores are available in the stock
(c) The articles are not in short supply. Demands for items in short
supply shall be approved personally by the Supply Officer.
(d) In respect of consumable stores subjected to valuation, the
department’s monetary allotment has an unexpended balance sufficient to
cover the cost of the issue.
(e) The demand is raised in accordance with prescribed instructions.
86. PROCEDURE FOR ISSUES
Where it has been determined that an issue will be made and Form IN
335/S 156 is properly prepared, original copy of the demand shall be extracted
and the issue made. The duplicate copy shall remain in the book which shall then
be handed over to the recipient of the stores.
87. ITEMS WHICH CANNOT BE ISSUED (SEE ARTICLE 90)
They shall fall in any one of the following two categories:-
(a) Items ordinarily carried in Stock.- When a demand contains an item

or items that are ordinarily carried but which are not in stock at the time,
those items shall be cancelled and the department shall be requested to
submit another demand after stock replenishment. Same procedure shall
be adopted when a demand is partially met.
(b) Items ordinarily not carried in Stock.- When a demand contains an

item or items which cannot be supplied form the stock and which are not
ordinarily carried in stock, such items shall be brought to the personal
attention of the Supply Officer who after satisfying himself as to their
necessity shall arrange for their procurement. (See Article 488)
2. Under no circumstances transcripts shall be raised.

88. AUTHORITY FOR ISSUE
The stores shall not be issued from the storerooms except in exchange of
a demand which fulfils the following two basic requirements (but See Article 89):-
(a) It must bear the signature of an authorised officer/MCPO.
(b) It must bear a consecutive number in the department’s series.
89. COUNTER BOOK FORM I.N. 303/S149
With the exception of valuable and attractive items specified in list A,
Chapter 12, supplies of consumable stores may also be made through the
counter Book I.N. 303/S149.
2. Issues through the counter book shall be made to auhorised sailors and
specimen signatures of the sailors concerned shall be kept by the supply Officer.
Other sailors shall be required to produce written departmental authority.
3. A separate Counter Book shall be maintained for each department and

details of all supplies made, without presentation of Form I.N.335/S-156, noted in
it.
4. The counter book shall be-

(a) Kept in triplicate
(b) Entered in ink/indelible pencil
(c) Signed at the time of issue by the person drawing the stores.
5. At the end of the day, whether a page has been completely filled or not,
the entries will be posted in the store ledgers. When a counter book page is
completed but not later that the end of the week, the original and duplicate copies
shall be removed and forwarded to the appropriate Head of the department or his
delegate, who shall
(a) sign the certificate on both copies of the firm

(b) return the original copy to the supply officer as a supporting
voucher to the Naval Store account.
(c) retain the duplicate copy for his own record.
6. Triplicate copy should not be removed from the counter book.
7. To avoid the possibility of unauthorised additions after signature, all

vouchers shall be closed by a horizontal and a diagonal line after the last item
demanded.
90. ISSUE PROCEDURE

(a) When stores are issued.- The issuing storekeeper shall draw stores from
the appropriate bins and circle the item as each issue is counted to the
Person drawing the stores. When the issue is compete, the demands shall
be receipted by the recipient of the stores and initialed by the issuing
storekeeper. This procedure is known as “Check off and receipt”.
(b) When stores are not issued – If the stores demanded are not in stock, the
storekeeper shall ascertain from the Department if a similar item will meet the
requirement. If this is possible, he shall strike out the cancelled item, enter the
pattern number, description, Class, Group and Part of the item substituted and
request the demanding department to raise a fresh demand. If substitution
cannot be made, he shall cross out the item marking it “Cancelled, NI.” (Not
Issued). See Article 87.
(c) Transmission of demands to Store Office.- At the close of each day, all
demands which have been received shall be arranged in ascending order of
pattern numbers within each Class, Group and Part according to their
classifications and posed/transmitted to the Store Office.
91. TEST COMPARISON AND DISPOSAL OF FORMS IN 335/S156 AND IN

303/S.149
Test companions of different copies of the vouchers should be made
occasionally both by the Supply Officer and the Heads of departments to ensure
that unauthorised alterations are not being made.
2. The duplicate copies of Form IN 335/S156 and the triplicate copies

of Form IN 303/S149 shall be kept held intact in the books pending examination
of the accounts by representatives of the Controller of Defence Accounts (Navy).
92. ISSUE OF PERMANENT STORES
Issues of permanent stores shall be made in the following circumstances:-
Normal Issues
(a) To replace articles worn out, broken or otherwise unserviceable.
The old articles shall be returned on Form S1091 to the Naval Store at the
same time as new ones are drawn in replacement.
(b) To replace articles lost by accident, neglect or theft.
(c) As additional articles, i.e. , on “Permanent loan” to the various
departments of the ship.
Issues for Portable Fittings
(d) For fitting in place on board, to complete approved additions to the

Portable Fittings of a vessel or in replacement of defective articles on the
List of Portable Fittings. (See Article 485 as to he stores to be demanded
for Defect List).
(e) To replace Portable Fittings lost or destroyed.
(f) To replace fittings not included in the List of Portable Fittings or to effect
approved Alterations, etc., which do not affect the List of Portable Fittings of the
vessel.
(g) As a component and subsequently regarded as part of an article of piece
of an apparatus (e.g., plugs fitted to particular apparatus).
2. The demands referred to in I (a) shall quote the number and date of S331
on which the item was surveyed. Whenever practicable the demand shall be
accompanied by S 331.
3. As for demands at (b) they shall indicate in the space provided the number
and date of the communication reporting the loss/ loss statement.
4. In Demands to cover the additional stores at (c) shall quote the authority
for the supply.
5. In regard to (d) the demanding officer shall make a brief notation on IN
335/S156 and S/1091 as to the particulars of the service and the List of Portable
Fitting concerned. The date and the registered number of the D526/S197
voucher or of half yearly return detailing amendments to Portable Fitting Lists
shall also be inserted on relevant Form IN 335/S156.
In case a loss statement is prepared, its number and date shall be quoted
on IN 335/S.156.
6. With reference to (e) , the demanding officer shall indicate on IN
335/S156, why the old article is not being returned.
In case a loss statement is prepared, its number and date shall be quoted
on IN 335/S156.
7. For items falling under(f) and (g), IN 335/S156 shall contain particulars of
the service for which the articles are required and also a reference to the
authority approving the alteration.
8. The ‘Stock’ column in the ledger shall be relieved outright in respect of the
permanent stores issued form the Supply Officer’s stock for the purposes
indicated at (d), (e), (f) and (g) of paragraph 1. Where , however , permanent
stores have been demanded from the Naval Store Officer to meet these
requirements and provided no ledger page is already in existence, the internal
and external transactions need not be recorded in the Naval Store Accounts , the
procedure detailed in paragraph 3 of Article 48 being followed. To facilitate this
separate demand and return notes should be prepared. (See Article 437.)
93. ISSUE OF CONSUMABLE STORES
Supplies of consumable stores shall be made as required by the various
departments of the ships(See article 214), but the quantities shall not exceed
what is necessary for present use. The supply Officer shall ensure that all stores
are issued in smallest quantity that may be required. Consumable
stores which from their nature, could be utilised for other than authorised
purposes, shall only be issued on presentation of demand form IN.335/S 156
signed by the head of the department(or his delegate) in which the articles will be
used. The following are example of the stores concerned but others may be
added to the list as considered necessary.
Bexoid sheet Kersey, red and green

Calico Lamps
Celestoid sheet Leather
Celluloid Sheet Linen fabric
Cloth, American Methylated spirit
Eyeglasses Netting, Mosquito
Fearnought Paint rollers complete with handle and sheep-
skin cover
Flags (Except signaling flags)
Flannelette Paint Tray for rollers valves
Gauntlets
Gloves Platinum
Goggles Plugs, sparking

Gold leaf Pens, stylo
Saroul Perspex sheet
Hides, leather
94. ISSUE OF QUASI-PERMANENT STORES

(See Paragraph 4, Article 12)
After a first outfit has been drawn, only issues ‘In Lieu’ should be
necessary.
Demands for
(a) the first outfit,
(b) additional quantities, stating the specific services for which the
stores are required, shall be signed by the head of the department concerned.
2. Replenishment of quasi-permanent stores shall only be made in return of

approximately equal quantity of the broken or used articles.
Chapter 6] 47 [Art.95
95. STOCKS NOT IN THE CUSTODY OF THE SUPPLY OFFICER
(a) Paint, paint materials and hydrochloric acid stored in the paint room
and paint store in the custody of the Shipwright Office o Executive Officer
where no Shipwright Officer is borne. He shall furnish the Supply Officer.
(i) with a weekly record of expenditure Form IN 428/S1100, duly
receipted,
(ii) where supplies have been made to other departments of the
ship or tenders, with the receipted Form IN 335/S156 covering
supplies made along with Form IN 428/S1100.
(b) Timber shall be kept in the custody of the Shipwright Officer or
Executive Officer where no Shipwright Officer is borne. He shall furnish the
Supply Officer.
(i) with a weekly record of expenditure of timer in the Executive
Department on Form IN 356/S1101, duly receipted,
(ii) where supplies have been made by the Shipwright Officer to
other departments of the ship or tenders the receipted Form IN
335/S156 covering supplies made along with the Form IN 356/S 1101.
Notes – Destroyer and smaller ships and establishments may use Form IN 335/S156
or IN 303/S149 to record all issues of timber and paint materials.
The purpose for which timber is drawn shall invariably be shown on the vouchers.
(c) Coal, fuel oil , lubricating oils, gasoline, kerosene, gases and firebricks
are in the custody of the Engineer Officer. He shall provide the Supply Officer
with a weekly record of expenditure in the Engineering Department on IN
358/S1102, duly receipted. Where supplies have been, made to other
departments of the ship, the Form IN 358/S1102 shall be accompanied by
receipted Forms IN 335/S 156 covering supplies made.
(d) Sulphuric and nitric acids are in the custody of the Electrical Officer.
He shall furnish the Supply Officer with a weekly record of expenditure in the
Electrical Department on Form IN 428/S1100, duly receipted. Where supplies
have been made to other departments of the ship the Form IN 428/S1100
shall be supported by receipted Forms IN 335/S156 covering supplies made.
(e) Photographic stores will be stored in the Photo Section in the custody
of the Photo Officer. He shall furnish to the Supply Office with a weekly record
of expenditure in the Photo Section on a Form IN 1029, as per specimen
given at Appendix ‘A’ to this Amendment List, duly receipted. Where supplies
have been made to the departments of the ship, the aforesaid form shall be
supported by receipted Forms IN 335/S 156 covering supplies made. The
Head of the Department may however authorise one MCPO for custody of
the above items and rendition of expenditure returns.
2. The Supply Officer shall be responsible only for accounting of the stores
indicated in the foregoing paragraphs. (See Article 235 concerning stocktaking.) He
would, in particular, ensure that
(a) the quantities shown as ‘ Remains’ in Forms IN 428/S 1100, IN 356/S
1101 and IN 358/ S 1102 , agree with the quantities held on ledger charge
and discrepancies, if any, are at once investigated,
(b) articles, mentioned in paragraph 1(a) to (d), when returned by the

departments concerned on Form S 1091 are taken on charge,
(c) he is associated with the muster as laid down in Article 235(b).

96. ISSUES FROM THE NAVAL STORE OF SHIPS UNDERGOING REFIT
BUT WHICH ARE NOT DESTORED
Issue shall be confined to the normal activities of the ship and made on
production of proper vouchers signed by an authorised representative of the
Head of the department of the ship against which the will normally be debited.
The value of such items shall be reflected in Valuation Return Form IN 29/S
1095A.
2. Except in special circumstances, stores required in connection with
Dockyard work shall not be supplied to Dockyard departments from ships stocks.
Particulars of such supplies when made shall be furnished to the Head of he
Dockyard department concerned and a reference noted on the elative voucher
I.N. 335/S.156. Such issues shall not be included in the Valuation Return Form
I.N.29/S 1095A.
97. STORES FOR MAKING GOOD DEFECTS
For making good defects which are within the capacity of ship’s staff, the
materials available in the ship may be demanded by ship’s staff.
2. The Heads of departments shall demand consumable stores for the
purpose from the Supply Officer on Form I.N. 335/S.156. The nature of he
defects for which the stores are required shall be shown on the voucher.
3. If stores demanded are not available in stock the Supply Officer shall
demand them from the Naval Store Depot. A notation as to purpose for which
the stores are required shall be made on form S 134.
4. The voucher I.N. 335/S.156, used to remove the articles from Naval Store
charge, shall be endorsed “Expended for repairing*…….”
(* Here insert pattern number and description of the repaired.)
5. The instruction contained in Article 92 shall govern the supply of
permanent stores for making good defects.
98. CONVERSIONS
Whenever stores are required for the manufacture of articles to replace
others which have been lost or otherwise expended or for any other purpose, a
conversion Form S.127 shall be prepared by the Department Officer concerned.
This shall indicate:
(a) the circumstances which render the conversion necessary,

(b) registered number and date of loss statement, if any,
Chapter 6] 49 [Art. 98
(c) particulars of the stores required,

(d) articles to be manufactured.
2. On completion of conversion, the form shall be retained and used by the

Supply Officer to
(a) issue outright from the Naval Store Account the components
supplied for the conversion,
(b) take on charge in the Naval Store Account the article manufactured.
3. In respect of valuation of consumable stores issued for conversion , see
APPENDIX ‘A’ TO AMMENDMENT LIST NO. 10
WEEKLY EXPENDITURE OF CONSUMABLE PHOTOGRAPHIC STORES
I.N. ………………….. (Established…………………..) INS……………………….
Particulars of expenditure of the under mentioned stores during week ending…19

Ledger Patt Descri Deno Expended during week Balance at Qty.
Page .No. ption m- Photo Section Other the end of found on
ination Qty. Rate Value Depots each week stock
taking
1 2 3 4 5 6 7 8 9 10
Notes* 1- Stock to be taken by the Officer-in-Charge, Photographic Section on

each occasion prior to storing and the supply officer to be associated
therewith at least once a year and this form certified by him accordingly.
*2- The Officer-in-Charge, photographic Section to attach form IN 335

/S.156 receipted by other departments, in support of issues in column 8.
(Sd.)………………
Officer-in-Charge
Photographic Section
CHAPTER-7
ISSUES ON LOAN
CONTENTS
SUBJECT ARTICLE NO.
Supplies of Naval Stores on Loan 111
Permanent Loan 112
Recording of Permanent Loans 113
Departmental Custody Record Cards 114
Recording of Radio, Asdic, etc., Installation 115
Bedding, Furniture in Cabins, Offices and Messes 116
Number of Permanent Loan Ledgers 117
Transfer of Persons holding Naval Stores on Loan 118
Permanent Stores issued for Specific Periods 119
Temporary Loan 120

Chapter 7 53 Art. III -113
CHAPTER 7
ISSUES ON LOAN
111. SUPPLIES OF NAVAL STORES ON LOAN

Naval Stores may be issued on loan under any of the following
circumstances:-
Permanent Stores (a) on permanent loan.
(b) on temporary loan.
Consumable Stores on temporary loan.
112. PERMANENT LOAN
The Supply Officer/MCPO authorised by him shall issue on permanent

loan to the Head of a department or an Officer authorised by him, those
permanent stores which are specified in the Establishment of Sea Stores or
otherwise sanctioned, which
(a) are in continuous use by the department,
(b) must be kept in particular position outside the authorised storerooms.
The maintenance by Ship’s departmental officers of stocks of tools, etc.,
Which are used only occasionally shall be discouraged.
113. RECORDING OF PERMANENT LOANS

Loose-Leaf pages I. N.806/SI099 shall be used for recording Naval Stores
issued on permanent loan.
2. Two sets of the pages enclosed in binders IN 806 F shall be prepared, one
being held and maintained by the Supply Officer/MSCPO the other by the person
responsible for the custody of the stores. The pages shall be serially numbered,
each page showing the name of the department concerned. The panel for
“Initials of Person responsible for Stores” is intended only for the officer
responsible for the opening of the page and should not be initialed on each
occasion of transfer of charge which is already covered by Certificate SI099B
(See Paragraph 4).
3. The loose-leaf pages in each binder shall be divided into two parts according
to the period during which the articles concerned shall be mustered.
PART I. - Permanent Valuable or Attractive Articles as shown in Chapter

12, List A, and the remaining items on permanent loan, except those listed
in Part II.
PART II. - Items normally rigged in place and certain portable articles as
shown in Chapter I2, List B.
Chapter 7] 54 [Art. 113-115
4. The following certificates shall be completed in each copy of the Permanent Loan
Ledger as and when occasions arise:-
(a) Certificate, Form IN -806A of
(i) Six monthly comparison by Supply Officer/MSCPO
(ii) Six monthly muster by Departmental Officer/MCPO
(b) Certificate of officer/MCPO on assuming responsibility for stores,

Form IN- 806B
(c) Certificate of Supply Officer, /MSCPO IN 806C.
114. DEPARTMENTAL CUSTODY RECORD CARDS
Whenever necessary, to maintain a continuation of responsibility for permanent

stores and to provide an accurate record of the location and custody of permanent stores
in the ship, when individual responsible for stores issues or allocates stores on his
Permanent Loan Ledger to other officers or men in his department, he shall record the
loan to each custodian on "Custody Record Cards".
2. Separate Custody Record Cards shall be kept for

(a) each type of item,
(b) each person to whom an item is issued.
3. The individual hold responsible shall ensure that when a custodian of stores is
relieved of his particular duties, the stores are verified and signed for by the new
custodian.
4. Departmental Custody Record Cards shall be mustered by the departmental

officer on the following occasions:-
(a) When signing Forms IN -806A and 806B.
(b) Change of custodians.
115. RECORDING OF RADIO, ASDIC, ETC., INSTALLATION
(a) Ships
(i) Asdic, Echo- sounding hydrophone and Audio frequency Installations.-
These installations till they are transferred to Lists of Portable Fitting shall
be recorded on Form IN 806
SEE ARTICALS 464 .
Chapter 7 55 Art. 115-117
(b) Establishments
Equipment at (a) where ………………See Article 465………
116. BEDDING, FURNITURE, IN CABINS, OFFICES AND MESSES
Furniture and bedding issued on loan for use in cabins and messes, shall
be recorded in the Permanent Loan Ledger of the Executive Officer.
2. The Executive Officer shall account for all subsequent loan issues to
respective custodians on
(a) Departmental Custody Record Cards (See Articles 114).
(b) Forms I. N. 304/SI50, if more practicable. (P 371)
3. When Forms I.N.304/SI50 are used, the Executive Officer shall prepare
separate forms for each cabin, office or mess. Form I.N.304/SI50 shall be raised
in duplicate and signed by the
(a) occupant of the cabin,
(b) President or senior sailor of a mess, who shall retain the duplicate
copy of the Form and return the original to the Executive Officer.
4. From Forms I.N. 304/SI50 the Executive Officer shall prepare an abstract
on Form I.N. 304A/SI50A.
5. The Executive Officer shall be responsible for keeping both the copies of
Form I.N.304A/SI50A up-to-date.
117. NUMBER OF PERMANENT LOAN LEDGERS
The number of Permanent Loan Ledgers shall be determined by the

Commanding Officer, but it shall normally be limited to five. Any increase to this
number shall be
(a) ordered only when use of custody cards is not considered feasible,
(b) Kept to a minimum.
2. A register showing the details of Permanent Loan Ledgers operative in a

ship/establishment shall be maintained by the Supply Officers in the following
form:-
Serial Number Particulars of the Officer responsible
Permanent Loan Ledger
Chapter 7 56 Art.118-120
118. TRANSFER OF PERSONS HOLDING NAVAL STORES ON LOAN
When the person to whom stores have been issued on permanent loan, is
relieved of his particular duties, the Commanding Officer shall ensure that the
stores are verified as prescribed in Chapter 12. Persons associated in verification
shall, as far as practicable, be the individual giving up charge and the one to
whom the stores are to be transferred for custody or an officer deputed by the
Commanding Officer to take temporary charge of them pending the arrival of the
person to whom they will eventually be transferred.
2. The person to whom the stores are transferred, including those appointed
for a short period or for passage, shall sign the certificate Form SI099B on all
copies of the Permanent Loan Ledgers.
3. When owing to the large number of items involved, it is not found

practicable to complete this verification concurrently by the persons concerned,
the person giving up charge shall note on the ledgers details of known
differences and the one assuming charge may be allowed up to one month to
complete his verification.
4. If any differences are disclosed, the procedure outlined in Chapter 12 shall

be followed and an explanation in writing obtained from the person giving up
custody of stores.
119. PERMANENT STORES ISSUED FOR SPECIFIC PERIODS
Items of permanent stores sanctioned on loan for specific periods by the

Competent Financial Authority shall be accounted for in the normal manner but a
notation, “On temporary loan for____*______vide______+_____*state period, +
state authority) shall be made in
(a) Permanent Ledgers, Form I.N. 330/SI53
(b) Permanent Loan Ledgers, Form I.N.806/SI099
(c) All connected vouchers.
119. N.O.4/73. PERMANENT RETENTION OF STORES ISSUED ON TY .LOAN
Instance have come to notice in which ships and establishment have

obtained permanent naval stores on temporary loan, but have retained them
beyond the expiry of the loan period without taking timely action to obtain
Government sanction for their permanent retention. This invariably leads to audit
objections, with all the consequent waste of administrative effort.
Chapter 7] 56A [Article 119-120
2. Financial powers of Administrative Authorities for the issue of stores on

temporary loan are laid down in N.I.1/S/63. Commanding Officers are required to
ensure, when stores obtained on temporary loan are required to be retained
permanently, that a proposal to include the stores in the warrant or Inventory of
permanent stores is submitted to Naval Headquarters through the Administrative
Authority concerned as soon as possible after the loan issue is sanctioned, in
order that permanent sanction may be obtained within the loan limit.
LOAN ISSUE OF NAVAL STORES RECKOING OF LOAN PERIOD
The following revised procedure shall be adopted for counting the loan
period:-
(a) The loan period will commence from the date the stores are
dispatched by the Naval Stores Depots or delivered in the case of local
delivery/cell action.
(b) The loan period will expire on the date the stores are dispatched or
delivered in the case of local delivery by Ships/Establishments to Naval
Store Depots. The transit period for the return journey will not count
towards loan period.
(c) The ships and establishments, when returning the stores by rail will
enter dispatch details on the issue vouchers in the appropriate columns.
The number and date of Railway Receipt will invariably be quoted on the
issue voucher. In case of the stores returned by road, the date on convoy
note will be considered as the date of dispatch.
120. TEMPORARY LOAN
The Supply Officer may issue on temporary loan Naval Stores, both
permanent and consumable, such as tools, instruments, etc., which are only
required occasionally and for short periods.
2. Stores issued on temporary loan shall be recorded in a Temporary Loan

Book, I.N.353/SI092.
3. Articles issued on temporary loan shall be returned to the Supply Officer at

the end of the working day or on completion of the work for which they were
borrowed, whichever is earlier.
Chapter 7 57 [Art. 120
4. The person to whom the stores are loaned shall be responsible for their
return in good condition and instances of the non-observance of the rule by
sailors shall be brought to the notice of the Heads of departments concerned by
the Supply Officer. For this purpose the Supply Officer shall furnish to each Head
of a department a weekly return showing detail of Naval Stores which have been
on temporary loan for more than one week. The Head of the department shall
then
(a) either arrange for their return,

(b) request the Supply Officer to extend the period of loan,
(c) in the case of permanent stores being required for period
exceeding one month, request for their transfer to Permanent Loan
Ledger.
5. In the event of a loss of any of the articles, the matter shall be investigated
by the Head of the department to which the articles were lent, the procedure
indicated in Chapter 13 being followed.
6. Issues on temporary loan shall not be recorded in the Naval Store Ledger
I.N.330/SI53,IN-329/S-151.
CHAPTER-8
TRANSFERS, GIFTS AND

SUPPLIES ON REPAYMENT
CONTENTS
SUBJECT ARTICLE NO.
Authority for Transfers . . . . . . 131

Forms to be used . . . . . . 132
Transfer Procedure . . . . . . . 133
Transfer Procedure between Ships (except those being built
at Contractors Yards) . . . . . 134
Transfer between Ships being built at Contractors Yards . 135
Transfer of Power Boats . . . . . . 136
Supplies to Army and Air Force . . . . . 137
Supplies to Civil Departments of Government of India/State
Governments . . . . . 138
Supplies to Warships of Foreign Powers, Commonwealth and
Merchant Ships. . . . . . 139
Valuation of Supplies . . . . . 140
Payment for Supplies made . . . . 141
Diving Apparatus-----Loan of . . . . 142
Gifts of Naval Stores . . . . . 143
Stores obtained from Foreign and Commonwealth . . 144
Ships/Establishments
Transfer of Stores by Research and Development Units to
Ships and Establishments . . . . . 145
-60-
Chapter 8] 61 [Art. 131-134
CHAPTER 8
TRANSFERS, GIFTS AND SUPPLIES ON REPAYMENT
131. AUTHORITY FOR TRANSFERS
No stores shall be transferred without the knowledge of the Commanding

Officer. The stores that do not specially require his authority for each transaction.
2. Transfer of stores shall be in accordance with the succeeding Articles.

Heads of Departments shall not transfer any items of Naval Stores in their
custody without consulting the Supply Officer.
132. FORM TO BE USED
Transfers shall be made on Demand, Supply or Receipt Note for

Occasional Supplies, Form I.N.324/S549.
133. TRANSFER PROCEDURE
On receiving a properly authorised request for stores, following steps shall

be taken:-
(a) Check ledgers to ascertain availability of stores requested.

(b) Obtain the necessary approval for the transfer.
(c) Prepare a Demand, Receipt or Supply Note for Occasional Supplies,
Form I.N.324/S549.
(d) Check identity of the receiver and obtain receipt on all copies.
(e) Transfer stores.
134. TRANSFER BETWEEN SHIPS (EXCEPT THOSE BEING BUILT AT

CONTRACTORS YARD)
1. Policy of Transfer.-The transfer of permanent stores from one ship to another

shall be made only in exceptional circumstances and with the approval of the
appropriate Administrative Authority of the ship/establishment transferring the
stores. If in an emergency, the approval cannot be obtained before the
transaction takes place, it shall be obtained subsequently. When the transfer of
stores involves alteration in warrant, the procedure prescribed in Article 51 shall
be followed.
Consumable stores shall normally be transferred only when immediately

required by the indenting ship and the quantities demanded shall be restricted to
present use only.
2. Preparation of Form I.N. 324/S549.- When stores are transferred between

ships/establishments, the Supply Officer of the ship supplying the stores shall,
(a) prepare a Demand, Receipt or Supply Note for Occasional

Supplies, Form I.N.324/S549 in quintuplicate for permanent stores and
quadruplicate for consumable stores.
(b) raise separate vouchers for permanent and consumable stores.
(c) number serially Forms I.N.324/S549 commencing 1 on the 1 st April
each year.
(d) indicate the Class, Group and Pattern number together with
registered numbers, if any, and full description of stores and boats.
3. Additional particulars required for permanent stores. - When indenting

permanent stores, the following additional particulars shall also be furnished by
the receiving ship:-
(a) The allowances by establishment for each article transferred.

(b) The total quantity of each article on board after the transfer has been
effected.
(c) The necessity for the transfer of any article supplied in excess of
established allowances.
(d) The reference number and date of the letter or signal on which
approval was obtained for the transfer.
(e) In case of a boat, the registered number and description of the boat.
4. Disposal of Form S549
Copy No Marked Disposal Use

1 “Supply Note” Retained by For debiting his store
consignee account
2 “Return Note” Returned to Copy No. 2—Paired
& consignor. with ships copy by
the consignor.
3 Copy No. 3---
& Forwarded to Naval
Store Depot in the
4 case of permanent
stores only.
Copy No. 4---
Forwarded to
N.L.A.O. concerned
Chapter 8] 63 [Art. 134-136

5 “Ship’s copy” Retained by Paired with receipt
consignor. note for crediting
store account and
forwarded to
N.L.A.O. along
with Copy No. 4
If, however, delay is expected in obtaining a receipt from the consignee,

the ledger should be posted at once from the ship’s copy, in which case the
ship’s copy should be held outstanding until the receipted copy No.2 has been
received and compared with it. This procedure enables the ledger page to remain
a practical stock record.
135. TRANSFERS BETWEEN SHIPS BEING BUILT AT CONTRACTORS

YARDS
When circumstances necessitate a transfer of stores between ships being

built at Contractors Yards, ship’s overseers and other overseers shall prepare
and distribute Form I.N.324/S549 as follows:-
Copy Disposal
No
1 To the Supply Officer of the supplying ship or to the ship’s overseer or
other overseers if the Supply Officer has not been appointed.
2 To the Naval Store Officer of the Warrant Yard of the supplying ship.
3 To the Naval Store Officer of the Storing Yard of the supplying ship to
enable the Naval Store Account to be credited.
4 To the Supply Officer of the receiving ship or to the ship’s overseer or
5 other overseer if the Supply Officer has not been appointed.
6 To the Naval Store Officer of the Warrant Yard of the receiving ship.
To the Naval Store Officer of the Storing Yard of the receiving ship to
enable naval store account to be debited.
136. TRANSFER OF POWER BOATS

The permanent transfer of power boats shall not be made without
approval of the Chief of the Naval Staff. If a temporary reallocation is necessary,
the Commanding Officer shall
(a) render report of the transfer at once by letter through proper channel,
Chapter 8] 64 [Art. 136-137
(b) ensure that the following particulars are shown on such reports and
also on Form I.N.324/S549.---
(i) Reason for the transfer.
(ii) Registered number and description of the boat.
(iii) Name of Dockyard from which supplied or ship from which
received.
(iv) A statement of the general condition of the hull, machinery,
spare gear and canvas gear.
(v) The period expected to elapse before the boat is returned.
(vi) A statement that the portable fittings and spare gear together
with lists thereof, and drawings, have also been transferred.
2. The portable fittings, spare gear, etc., pertaining to power boats shall
invariably accompany the boat on transfer.
137. SUPPLIES TO ARMY/AIR FORCE

Normally issues of stores to Army and Air Force on payment should be
made from Naval Store Depots. In exceptional circumstances, however, such
issues may be made by ships and establishments.
2. All issue vouchers (S.549) shall be clearly marked “Debitable to Army/Air

Force”. Six copies of issue vouchers shall be prepared and distributed as under
after indicating the prices and value on the vouchers.

1 “Supply Note” Sent to consignee For debiting his store
and retained by accounts.
him.
2 “Receipt Note” Sent to consignee, Paired with ship’s copy by
receipted and consignor.
returned to
consignor.
3 “Inter Services Sent to N.L.A.O. of Copy NO. 3 to be sent by
4 Adjustment of issuing N.L.A.O TO C.D.A of
5 issue to Army/Air ship/establishment receiving Service for
Force etc.,” adjustment purposes.
Copy No. 4 to be
scheduled by N.L.A.O to
consignee L.A.O for
linking.
Chapter 8] 65 [Art. 137-139

Copy No. 5—retained by
N.L.A.O for audit of
consignor’s account.
6 “Ship’s copy” Retained by ship Paired with receipt note
for crediting store
account.
Note: - (1) Same procedure shall be adopted when issues to Military

Engineering Services are made.
(2) The above instructions do not affect the issue of store and
equipment to institutions such as Joint Services Wing, National Defence
Academy and other establishments of like nature which act commonly for
the three Services or to Army or Air Force establishments for the test,
proof or developments of Naval Armament stores or equipment. Issues in
such case will be free and the distribution of vouchers will be on the lines
prescribed in Act. 134 (4).
(3) Issues may also be made on loan to the Army and Air Force as
follows:-
Authority Value Period of loan

Commanding Officers Rs. 2000/- 6 months
FOC WEST+EAST Rs. 1,00,000/- 12 months
Vice Chief of the Naval No limit 24 months
Staff
138. SUPPLIES TO CIVIL DEPARTMENTS OF THE GOVERNMENT OF

INDIA/STATE GOVERNMENTS
Stores expended on board for or supplied to civil departments of the

Government of India/State Governments shall be detailed on separate
I.N.324/S549 vouchers.
2. Full particulars of the supplies made shall be forwarded to the Naval

Headquarters and the Controller of Defence Accounts (Navy), as prescribed in
Article 139. Once copy of the voucher duly receipted shall accompany each of
the reports.
139. SUPPLIES TO WARSHIPS OF FOREIGN POWERS, COMMON-WEALTH

AND MERCHNT HIPS
Unless specially ordered by the Administrative Authority concerned, the
Commanding Officer shall not spare fuel or any stores to a man-of-war of a
foreign power or to any merchant ship without evident necessity and satisfactory
proof that the fuel or stores cannot be procured otherwise.
Chapter 8] 66 [Art.139-140
2. He shall however, report to the Chief of the Naval Staff with a copy to the
Controller of Defence Accounts (Navy), as soon as possible after the stores have
been supplied, full particulars of any such supply.
All such issues exceeding Rs. 5,000 shall be reported to Government

immediately. Fuel with no limit may be given with ASD’S approval NHQ to be
informed.
3. Deleted
4. When the supply is made to a merchant ship, the address of the owners
shall be shown on all relevant vouchers.
140. VALUATION OF SUPPLIES
Whenever stores are supplied to, or expended on board ship for foreign
ships of war, merchant ships or other than Naval Services, the voucher I.N.
324/S549 shall,
(a) be valued at the latest payment issue rate s shown in INBR

69(where the rates don’t appear in INBR 69, hey are to be obtained from
DAFA(N), New Delhi)
Plus
the departmental and overhead charges prescribed in the Financial
Regulations for the Indian Navy,
(b) be receipted by an officer of the ship or service obtaining the

supply,
(c) indicate the circumstances and the authority under which the
supply was made,
(d) show separately particulars of any charges incurred for labour in

connection with the supply,
(e) contain a notation of the manner in which payment has been or is

to be made. If a payment has been received by the Supply Officer, a
reference shall be given to the date and item number of the cash account
in which the transaction has been recorded.
2. These transactions shall not pass through the Valuation Return I.N.
29/S.1095A.
Chapter 8] 67 [Art. 141-144
141. PAYMENT FOR SUPPLIES MADE
Payment for stores supplied shall be obtained at the time of supply. If in

exceptional circumstances, this cannot be arranged, a written undertaking to pay
the amount shown on the vouchers shall be obtained.
142. DIVING APPARATUS LOAN OF
When diving apparatus is lent to effect repairs to merchant ships whether

foreign or belonging to Commonwealth countries:
(a) a guarantee shall be taken for any damage that may be sustained by
the dresses or apparatus.
(b) a charge of Rs. 14 per day or part of a day shall be made for wear and
tear of each apparatus.
(c) when divers are also lent, a sum equal to the gross pay, allowances
and extra pay of the persons engaged from the time they are actually
absent from their ships together with the percentage charges prescribed
by the Financial Regulations for the Indian Navy shall be charged in
addition.
143. GIFTS OF NAVAL STORES
Under normal conditions prior sanction of the Government of India shall be

obtained for the gift of Naval Stores, whether new or used and irrespective of
value, however trifling, to private individuals. Supplies of stores in inhabitants of
remote islands shall be made only on the basis of barter.
144. STORES OBTAINED FROM FOREIGN AND COMMOWEALTH

SHIPS/ESTABLISHMENTS OR ANY OTHER NAVAL SERVICE
Stores obtained from foreign and commonwealth ships/establishments

and other departments of the Governments of India or any other than purely
Naval Service, shall be listed on Form I.N. 324/S549 and the copies disposed of
as follows:--
Copy No Use and Disposal

1 Attached to the ships copy of receipt given to the supplying source
and used to debit the Naval Store Account.
2 Forwarded to Controller of Defence Accounts (Navy).
3 Forwarded to the Naval Headquarters.
2. When stores are received from a merchant ship, the address of the owner
shall be shown on all copies.
145. TRANSFER OF STORES BY RESEARCH AND DEVELOPMENT UNITS

TO SHIPS AND ESTABLISHMENTS
When Naval Stores are transferred for experimental purpose, the normal
accounting procedure outlined in Article 134 shall be followed and the stores
taken on charge in the Naval Store Account of the ship or establishment
receiving the stores.
2. Should it be necessary to transfer the stores to another ship or

establishment during the course of experiments, the accounting procedure
contained in Article 134 shall be followed. Particulars, however, of the source
from which the stores were obtained in the first instance shall be indicated on all
copies of the form and an additional copy prepared and forwarded immediately to
the unit which originally supplied the stores. A similar course shall be followed in
any subsequent transfer, care being taken that the source of supply in the first
instance is quoted on the transfer vouchers and that a copy is forwarded to the
unit concerned.
3. On completion of the experiment, the stores shall be returned unless

instructions are received otherwise, direct to the establishment from which they
were first transferred, using Form I.N. 324/S549 as indicated in Article 134. They
shall not be returned to Naval Store Depot on Form I.N. 426/S331.
4. Experimental stores placed for short periods on board ships shall not be
transferred to the ship, but shall remain on charge in the store account of the
research and development unit concerned.
CHAPTER 9
RETURNS WITHIN SHIP/ESTABLISHMENT

CONTENTS
SUBJECT ARTICLE NO.
Supply of Return Notes. . . . . . . . 151

Articles to be return Notes . . . . . . 152
Preparation of Return Notes . . . . . . 153

Disposal of Return Notes . . . . . . 154
National Flags and Ensigns . . . . . . 155
Exchange Transactions . . . . . . 156
Stowage of Unserviceable Items awaiting Return to Naval Store
Depot. . 157
Chapter 9] 71 [Art.151-152
CHAPTER 9
RETURNS WITHIN SHIP/ESTABLISHMENT
151. SUPPLY OF RETURN NOTES
The Supply Officer shall supply books of numbered and stamped Return
Notes, Form S1091 to each Department to the officer/MCPO duly authorised in
writing by the Head of the department.
152. ARTICLES TO BE RETURNED
The Heads of departments shall ensure that Naval Stores are returned to
the Supply Officer when
(a) Serviceable permanent articles are no longer required for work in
hand or anticipated,
(b) unserviceable permanent articles are required to be repaired or
surveyed. Defective items when practicable shall bear a label I.N.
426/S33I0 indicating the nature of the defect.
(c) items on temporary loan become defective. They shall be entered

on the running Form I.N. 426/S33I, by the Supply Officer for ultimate
return of the unserviceable articles to the Naval Store Depot.
(d) serviceable consumable articles no longer required for immediate

work. The value of such articles shall be credited to the valuation
allowance of the department concerned (See Article 219).
(e) consumable articles which although defective and/or worn out,

have a repairable or sale value, as individual value. Examples of these are
: blocks wood; fenders coir and hazelrod; head-gear for telephones; mats
coir and door; pens stylo; cells accumulators and batteries containi9ng
lead components; switches.
The Supply Officer shall take them on charge in the Naval Store Accounts,
a separate consumable ledger page being adapted for the purpose.
Arisings
(f) there are arisings of value from stores worn out, condemned etc.,
from work done on board. All arisings of value, which are realised from
articles condemned on board and from work executed on board, shall be
returned to the Supply Officers and taken on charge as “Arisings” in a
special section of the Consumable Ledger. In the case of articles
condemned (See Article 451),
(i) the stock column of the ledger shall be credited by Form
I.N.426/S331.
(ii) pertinent Consumable Ledgers debited for the arising
obtained, details of arising being indicated on the Form I.N.
426/S331.
Chapter 9] 72 [Art.152-156
Any Arisings which can be used for service purposes on board, may be
issued by the Supply Officer on Form, 335/SI56, otherwise all such
accumulations shall be returned to the Naval Store Depot.
Examples of Arisings are given below:--
Old cordage; electric cable; flexible metallic tubing; India rubber and
squeegees; copper and brass wire; S.W. rope; old files and tools; old leather; all
metals, e.g. aluminum, brass, copper, platinum, lead, zinc, iron, steel; ebonite;
mica cuttings; old canvas; bunting and other textiles; linoleum; dirty oils; etc.
153. PREPARATION OF RETURN NOTES

Return Notes, S I09I shall be
(a) completed in the department
(b) prepared in duplicate
(c) typed or written in indelible pencil
(d) prepared separately for:
(i) different categories mentioned in Article 152 except for (c) for
which no Return Note is required.
(ii) portable fittings.
154. DISPOSAL OF RETURN NOTES

When Naval Stores are returned to Supply Officer, he or his representative
who receives the stores, shall
(a) receipt both copies of SI1091,
(b) retain original copy as a voucher to the Naval Store Ledgers,
(c) return duplicate copy intact in the book of forms to the Head of
department who shall keep it till accounts are examined.
155. NATIONAL FLAGS AND ENSIGNS
Condemned national flags and ensigns shall not be used as old bunting,
but taken on charge in Naval Store as “Flags, national and ensigns,
unserviceable” for subsequent return to the Naval Store Depot.
156. EXCHANGE TRANSACTIONS
(a) When immediate replacement is available----
(i) In case of unserviceable articles not bearing registered numbers,

the exchange shall be made without supporting vouchers S1091 and I.N.
335/S156 and no ledger action or alteration to Permanent Loan Ledger
shall be necessary. At the time of Issue of replacement, however, an entry
shall be made by the Supply Officer in a running Form I.N. 426/S331, to
be kept at the counter for the ultimate return of the unserviceable articles
to the Naval Store Depot, the ledger being credited in the normal manner.
Chapter 9] 73 [Art. 156-157
(ii) In case of unserviceable articles bearing registered numbers, Form

S 1091 shall be prepared, stamped ‘Exchanged’ on copy No,1 and two
used to support the necessary alteration of the registered number
recorded on the Permanent Loan Ledger. An entry shall also be made on
the running Form I.N. 426/331 for the unserviceable items as indicated in
(a) (i).
(b) When immediate replacement is not available, Form S1091 shall be

prepared by the departmental officer returning the stores and the items
credited to the department in ledger page I.N. 330/S 153 and Permanent
Loan Ledgers adjusted. An entry shall also be made on the running Form
I.N. 426/S331 for the ultimate return of the unserviceable items to the
Naval Store Depot.
The Supply Officer shall then obtain replacements and issue them to the
department concerned in the normal manner.
157. STOWAGE OF UNSERVICEABLE ITEMS AWAITING RETURN TO

NAVAL STORE DEPOT
Unserviceable items awaiting return to Naval Store Depot shall as far as

practicable be stowed in a separate storeroom or section of storeroom in such a
manner as to be clearly identifiable.
As much care shall be taken of an unserviceable/repairable item as of its

serviceable equivalent.
CHAPTER 10
LOCAL SURVEY AND RETURNS TO DOCKYARD

CONTENTS
SUBJECT ARTICLE NO.
General . . . . . . . . .
171
Survey . . . . . . . . .
172
Purpose of Survey . . . . . . .
173
Types of Survey . . . . . . .
174
Phases of Survey Procedure . . . . . .
175
(a) Request for Survey
(b) Action by the Commanding Officer
(c) Action by the Surveying Officer(s)
(d) Taking “off” from ledger charge
Form used for Survey . . . . . . .
176
Surveying Terms used . . . . . . .
177
Circumstances under which Stores returned by Ships/Establishments
178
Arrangement for Returning Stores . . . . .
179
Initial Survey Report . . . . . . .
180
Preparation of Form I.N. 426/S 331 for Return of Stores to Naval
Store Officer . . . . . . .
181
Survey of Stores . . . . . . .
182
Disposal of Form I.N. 426/S 331 . . . . .
183
Disputes between the N.S.O and Ships/Establishments . .
184
Posting of Ledgers . . . . . . . .
185
Circumstances under which Local Survey becomes Necessary .
186
Contents page continuous…………………..
Constitution of Local Survey Board . . . . .
187
Preparation and Disposal of Form I.N. 426/S331 in case of Local Survey
188
Local Sale . . . . . . . . .
189
Misrepresentation, Neglect, Fraud etc., . . . .
190
Return of Consumable Stores . . . . . .
191
Stores returned by Ships/Establishments away from Dockyard/
Naval Store Depot . . . . . .
192
Packages handed over to Naval Store Officer for Dispatch .
193
Sea Stores Deposit . . . . . . .
194
Temporary Deposit of Stores . . . . . .
195
Temporary Issues . . . . . . .
196
Stores requiring Special Treatment . . . . .
197
Packing of Defective Stores . . . . . .
198
Chapter 10] 77 [Art. 171-175
CHAPTER 10
LOCAL SURVEY AND RETURNS TO DOCKYRD
171. GENERAL
All stores returned from ships and establishments to Dockyard/Naval
Store Depots are surveyed before being taken into stock.
172. SURVEY
A survey is the procedure which is carried out when Naval Stores must be
—
(a) condemned as a result of damage/deterioration,
(b) appraised as to the suitability and/or loss of utility.
173. PURPOSE OF SURVEY

The purpose of a survey is to provide a record for---
(a) an administrative review of
(i) the condition of the article
(ii) the cause of the condition
(ii) recommendation for its disposal
(b) an authority to take the item off charge.
174. TYPES OF SURVEY
(a) General Survey- is a survey conducted by the Surveyor of

Stores/Naval Store Officer.
(b) Local Survey- is a survey which is conducted on board by

ships/establishments officers (See Article 186)
175. PHASES OF SURVEY PROCEDURE

The survey procedure shall consist of the following phases:-
(a) Request for Survey.- This shall normally originate from the
department having custody of the stores to be surveyed as prescribed in
Article 187.
(b) Action by the Commanding Officer.—The Commanding Officer shall

decide the type of the survey to be held (See Article 174).
(c) Action by the Surveying Officer(s).—The Surveying Officer(s) shall

make a thorough inspection of the item to be surveyed, and
(i) determine its condition,

(ii) make recommendations for its disposal, replacement or
continuance in service.
Chapter 10] 78 [Art. 176---178
(d) Taking “off” from Ledger Charge.—Upon receipt of the properly

approved survey report, the Supply Officer shall take it off from the ledger
charge.
176. FORM USED FOR SURVEY
Form I.N. 426/S 331, Requisition for Survey, shall be used for all types of
surveys.
177. SURVEYING TERMS USED

(a) Serviceable.---Stores which are in all respects fit for Service use
are classified as “Serviceable” and are taken on charge.
Stores which have been in use but which may still fulfill their functions
after being cleaned or preserved by store-house staff are also classified
as “Serviceable”.
(b) Repairable for Ship.---Any defective stores returned and found on
survey, to be repairable, shall, if still required by the ship, be classified as
“Repairable for Ship”. Such items remain on charge in the Naval Stores
Accounts of the Ship/Establishment.
(c) Repairable.---Stores which can be economically repaired but which
are not required by the returning ship/establishment are classified as
“Repairable”. Such items are taken off ledger charge by the
Ship/Establishment.
(d) Unserviceable.--- Stores which are completely unserviceable and
beyond economical repair are classified as such.
(e) The term ‘Arising ’ is used to denote material required by
ship/establishment as such.
(f) Overboard.--- This term indicates that the stores should be jettisoned
into the sea. This recommendation is made when the retention of stores is
considered detrimental to the safety or health of the ship or when the
stores have no scrap or salvage value after local survey.
178. CIRCUMSTANCES UNDER WHICH STORES RETURNED BY

SHIPS/ESTABLISHMENTS
Stores may be returned by ships/establishments in any of the

following circumstances:--
(a) Serviceable permanent stores in excess of Establishment or
when no longer required on board,
(b) Unserviceable permanent stores surveyed on board by
dockyard officers,
(c) Unserviceable permanent stores returned to dockyard for
survey,
(d) Serviceable consumable stores no longer required on board
(See Article 191).
Chapter 10] 79 [Art. 179-181
(e) Unserviceable consumable stores or arising which have a salvage

value,
(f) When de-storing. (See Chapter 23 on De-storing)
(g) Arising of metal and scrap material,
(h) Accountable packages.
179. ARRANGEMENT FOR RETURNING STORES
As a general rule, all stores returned from ships are surveyed on board by
the Survey or of Stores, prior to being landed, except those---
(a) which are obviously unserviceable apart from bulky stores for which
it may be desirable to arrange direct transport from ship to place of final
disposal,
(b) which cannot be conveniently surveyed on board owing to lack of
space,
(c) which are in excess of Establishment,
(d) in regard to which special instructions have been given.
180. INITIAL SURVEY REQUEST

Normally the request for survey shall originate from the department having
custody of stores to be surveyed. The Return Note(S1091) shall be accompanied
by a statement of the opinion of the originator on a rough Form I.N.426/S. 331 as
regards:
(a) the condition of the stores indicating where applicable if all
components are present,
(b) the cause of damage, deterioration or obsolescence of the stores,
(c) the person, if any, responsible for the cause or condition. If such
cannot be determined, the reason why it cannot be determined,
(d) recommendation for the disposal of the store.
2. The initial survey report would act as a guide to the Commanding Officer
to decide whether local survey is warranted.
181. PREPARATION OF FORM I.N. 426/S. 331 FOR RETURN OF STORES

TO NAVAL STORE OFFICER (See APPENDIX XV)
Ships and establishments shall list all items required to be returned on

Form I.N.426/S. 331.
Following precautions shall be observed in the preparation of Form

I.N.426/S.331:---
(a) These forms shall be raised in sets of five copies.

(b) Separate sets shall be prepared for the various categories shown in
Article 178.
(c) Each set of forms shall be given a serial number, a new series of
numbers being used from the beginning of each financial year.
Chapter 10] 80 [Art. 181-184
(d) All particulars required by the Form shall invariably be furnished.

Attention shall in particular be paid to the completion of columns 6,7 and 8
of the Form. If damage as distinct from “Fair” wear and tear” has occurred,
this fact shall be stated. A letter explaining the circumstances in which the
damage has occurred shall also be forwarded to the appropriate Naval
Store Officer.
(e) If items under survey are not complete, all the missing items shall
be mentioned clearly and an explanation for their non-return furnished to
Naval Store Officer in a covering letter.
(f) If items returned as “Repairable” cannot be repaired on board, a
general statement to that effect shall be made at the head of the form.
182. SURVEY OF STORES
All survey Reports for stores returned to the Naval Store Officer/Dockyard
shall be signed by the Surveyor of Stores in case of Bombay and an officer
nominated for the purpose in other places, in the space provided on Form I.N.
426/S331.
183. DISPOSAL OF FORM I.N.426/S 331
I.N. 426/S 331/5 shall be retained as the record copy and the remaining
copies sent to the Naval Store Officer.
Upon receipt of the stores and copies of the Requisition for Survey, Form
I.N. 426/S 331, the Naval Store Officer shall---
(a) furnish a temporary receipt on I.N. 426/S331/4.
(b) Upon conducting the survey,
(i) complete the certificate of survey on I.N. 426/S331/1,2 and
(ii) return I.N. 426/S331/1 and 3 to the ship/establishment.
2. The Supply Officer shall ----------
(a) post the ledger from I.N. 426/S331/4 (See Art. 184).
(b) pair I.N. 426/S331/3 and 4.
(c) forward I.N. 426/S331/1 and 3 to the N.L.A.O
184. DISPUTES BETWEEN THE N.S.O AND SHIPS/ESTABLISHMENTS
To avoid disputes between the returning ship/establishment and the

recipient Naval Store Depot, completeness and condition of the stores shall be
checked jointly by the representatives of the ship/establishment and the Naval
Store Officer.
2. When agreement cannot be reached, following action shall be taken

(except) for Bombay for which see paragraph 5).
(a) In disputes as to the cause of deterioration, the Naval Store Officer
shall refer the matter to the Administrative Authority who will appoint
Chapter 10 81 [Art. 184-186
either a Board of Enquiry or a Board of Officers to investigate the cause of

deterioration;
(b) In disputes as to the completeness of an item, the ship shall refer
the matter to the Administrative Authority for an investigation.
3. Depending on the findings of the Board following action shall be taken:-
(a) Form I.N. 426/S331 shall be amended as necessary quoting the

Board’s proceedings.
(b) Ship/establishment concerned shall raise a loss statement for items
damaged by causes other than fair wear and tear.
(c) NSO/Ship/Establishment shall raise loss statement for deficiencies in
accordance with findings of the Board.
4. When the investigation cannot determine the causes of deterioration or
deficiencies, the loss shall be written off by the Naval Store Officer and loss
statement together with copies of proceedings of investigation board forwarded
to the Competent Financial Authority.
5. Disputes between the Naval Store Depot, Bombay and the ship or
establishment returning the stores as to---
(a) the cause of deterioration, if any
(b) completeness of an item which has component parts capable of
easy removal,
will be referred by the Naval Store Officer, Bombay to the Admiral
Superintendent, Naval Dockyard, for appropriate action.
185. POSTING OF LEDGERS

The Supply Officer shall post the Naval Store Ledger form I.N. 426/S331/4
and retain it as supporting voucher to the Account, until I.N. 426/S331/3 (official
receipt) is received.
2. Any differences in quantity or description (except where pattern numbers
have been amended) between the triplicate and quadruplicate copies shall be
immediately investigated in consultation with the Naval Store Officer and if the
alterations on the triplicate copy are substantiated, the ledger shall be adjusted in
the manner prescribed in Article 265.
186. CIRCUMSTANCES UNDER WHICH LOCAL SURVEY BECOMES
NECESSARY
In special circumstances, the Commanding Officer may order ‘Local
Survey’ of unserviceable Naval Stores (including items deteriorated in stores).
Such circumstances normally arise---
(a) When a ship is likely to be away from a Naval Store Depot and the
stores involved are:
(i) a possible source of danger,
(ii) of negligible value.
Chapter 10] 82 [Art. 186-188
(b) When a ship/establishment is situated away from a Naval Store

Depot and
(i) stores involved are a possible source of danger,
(ii) cost of transport to the Depot would be higher than the
ultimate value of the arisings from the articles surveyed. In case of
doubt confirmation to this effect shall previously be obtained from
the Naval Store Officer and a reference to it recorded in the Survey
Report, Form I.N./S331.
187. CONSTITUTION OF LOCAL SURVEY BOARD
A local Survey Board shall be constituted by the Commanding Officer in

writing; the number of Survey Officers shall not be less than two.
2. The Officer-in-Charge of stores to be surveyed shall attend, when

practicable, to give information as to the articles under survey.
188. PREPARATION AND DISPOSAL OF FORM I.N. 426/S 331 IN CASE OF

LOCAL SURVEY
The Supply Officer shall prepare Form I.N. 426/S 331 from the initial
request. Each set of form shall be given a serial number, a new series of
numbers being used from the beginning of each financial year.
2. Form I.N. 426/S 331 shall record---

(a) all particulars required by the form,
(b) circumstances under which local survey became necessary,
(c) information whether Naval Store Officer was consulted,
(d) whether any damage as distinct from fair wear and tear has
occurred,
(e) certificate that the items have been disposed of as recommended
by the Survey Board.
3. The disposal of Form I.N. 426/S 331 shall be as follows:--
Copy No Disposal
1 To the N.L.A.O
2 To the Naval Store Officer when items under Article 186(b)(ii)
3 To support the account
4 To relieve charge of the Officer whose stores have been surveyed.
5 Officer copy.
Chapter 10] 83 [Art. 189-192
189. LOCAL SALE
If in exceptional circumstances orders are given stores to be sold locally,

Form I.N. 426/S 331 shall be used to support the transactions and would indicate
the following additional details:---
(a) Authority of sale
(b) A certificate of sale signed by the Supply Officer.
(c) The registered numbered and date of the relevant cash voucher.
2. Local sales shall normally be arranged by the nearest Naval Store Officer
who will obtain the necessary sanction and financial concurrence.
190. MISREPRESENTATION, NEGLECT, FRAUD, ETC.
Any suspicion or appearance of mis-representation, neglect, collusion or
fraud, either on the part of the officers concerned in any requisition for a survey
or of any other person in connection with the articles surveyed or to be surveyed,
shall be stated in the report and further, when a suspicion of fraud is raised or
actually discovered, a separate report shall be rendered by the Surveying
Officers to the Commanding Officer.
191. RETURN OF CONSUMABLE STORES
Except as indicated in paragraph 2 below, consumable stores of all
description of which there has been no expenditure during the previous 12
months shall be returned to the nearest Naval Store Officer without further
investigation in detail.
2. The exception to the stores referred to in paragraph 1 above are ---
(a) Emergency stock of essential stores.
(b) Spares for equipments containing electronic components.
(c) Authorised allowances of Engineers Special Stores.
3. When a reduction is authorised in the emergency stock quantities, the

surplus stores shall be returned provided that this does not reduce the stock
below requirements based on past expenditure.
4. Where it is considered, in the light of experience, that reductions in or

additions to the List of Emergency Stock of Essential Stores are necessary, e.g.,
insulating material for electrical purposes, proposals shall be forwarded to the
Naval Headquarters through proper channel.
192. STORES RETURNED BY SHIPS/ESTABLISHMENTS AWAY FROM

DOCKYARD/NAVAL STORE DEPOT
When a ship/establishment is away from a Naval Store Depot and it is

desired to return unserviceable stores, following procedure shall be followed:-
(a) A local survey on the articles proposed to be returned shall be held.
Chapter 10] 84 [Art. 192-193

(b) The Form I.N. 426/S 331 shall contain the certificate of the
Surveying Officers and the approval or other directions of the Commanding
Officer.
(c) All copies of the Form I.N. 426/S 331 shall indicate the package
numbers of the cases containing the stores and the mode of conveyance.
(d) Copies No. 1 and 2 of the Form I.N. 426/S 331 together with the
appropriate consignment vouchers shall be forwarded to the consignee in
sufficient time to arrive in advance of or concurrently with the stores. When
stores are packed in cases, casks, etc., a list of the contents shall be tacked
on to the inside of the lid of the case or cask, along with copies No. 3 and 4
of I.N. 426/S 331.
(e) The Naval Store Officer shall dispose of the I.N. 426/S 331/1, 2, 3
and 4 as indicated in Article 183.
(f) I.N. 426/S 331/4 shall be used by the dispatching
ship/establishment to credit the store account. A receipt for the stores shall
subsequently be forwarded by the Naval Store Depot on I.N. 426/S 331/3
which shall be compared and field with copy No.4 Thereafter copies No. 1
and 3 shall be forwarded to the N.L.A.O.
(g) Discrepancies between copies No.3 and 4 which cannot be
attributed to clerical errors and those exceeding Rs. 25 and those in which
valuable and important stores are concerned shall be reported to the Naval
Store Officer, who will investigate the discrepancies and forward adjusting
vouchers.
(h) Differences due to losses in transit shall be adjusted in the Depot
accounts.
(i) The adjusting vouchers shall be filed for record purposes.
193. PACKAGES HANDED OVER TO NAVAL STORE OFFICER FOR

DESPATCH
When stores are packed for handing over to the Naval Store Officer for
onward transmission, following procedure shall be adopted:---
(a) Following particulars shall be painted on the cases/boxes, etc.:
(i) Name and address of consignor.
(ii) Name and address of consignee.
(iii) Weight.
(iv) Handling instructions, if any.
Chapter 10] 85 [Art. 193-194
(b) Five copies of Form NSO. 274/D 71/S 136 shall be prepared, the
copies being disposed of as follows:-
Copy No Disposal
1 Enclosed in the package with the stores or forwarded to consignee
by post, when goods are dispatched loose.
2 Dispatched to consignee by post, as notification that goods are
ready for dispatch.
3 Receipted by Nava Store Officer and retained by the Supply
Officer for record purposes.
4 Handed over with the package to the Naval Store Officer.
5 Handed over with the package to the Naval Store Officer who will,
in the due course, endrose it with the dispatch details and return it
to the Supply Officer concerned for notation on copy No.3 and
dispatch to the ultimate consignee.
194. SEA STORES DEPOSIT
When a ship is taken in hand for a refit which is expected to last less than
12 months, de-storing is normally confined to return of the stores which are—
(a) unserviceable,
(b) perishable,
(c) valuable,
(d) inflammable,
(e) attractive and liable to theft,
(f) cause of obstruction during the refit.
Other than these stores shall therefore be landed o “Sea Stores Deposit”
or stowed in a special lay apart store/bay assigned to the ship by the Naval Store
Officer(See Article 588).
2. As far as possible, following procedure shall be followed when landing

stores for deposit:--
(a) Details for landing shall be arranged with the Naval Store Officer.
(b) Small and delicate items shall be packed in wooden cases---the
services of Naval Store Depot being requisitioned, where necessary.
For accounting of stores landed on Sea Stores Deposit, See Article 588,
Chapter 10] 86 [Art. 193-194
195. TEMPORARY DEPOSIT OF STORES
Same procedure as for landing of stores for ‘Sea Stores Deposit’ with the
following modifications shall be followed, when it is desired to land stores on
temporary deposit with the Naval Store Officer:-
(a) Except for bulky stores, all items shall be packed in wooden cases,
which shall be weighted and sealed in the presence of the ship’s and
Naval Store Officer’s representatives. The weight and the ship’s name
shall be painted on each package.
(b) The endorsement on Form I.N. 426/S 331 shall be “Temporary
Deposit” instead of ‘Sea Stores Deposit’.
(c) The pencil entry in the ledgers shall read “T.D.*” (*quote N.S.O’s.
receipt number.)
196. TEMPORARY ISSUES
Stores supplied on a “Temporary issue” basis under the provisions of

Article 120 shall be returned on completion of the service for which drawn.
2. On return, the relative Forms I.N. 426/S 331 shall be endorsed “Ex-Temporary
Issues” quoting---
(a) the registered number of the Form S 134 covering the supply of the
stores;
(b) the name of the supplying Naval Store Depot.
197. STORES REQUIRING SPECIAL TREATMENT

Ammeters shall be accompanied by their shunts and cases (where fitted)
when returned.
2. Aneroid Barometers.- Great care should be exercise in handling these
instruments in order to prevent the glass being broken and the needle becoming
detached from its spindle.
3. Bedding shall be disinfected before being returned to the Dockyard’ and a
certificate that this has been done shall be given on the pertinent Requisition for
Survey I.N. 426/S 331.
4. Boats, Pulling and Sailing.- In enumerating the defects of pulling or sailing
boats, such items of the boat’s equipments, i.e., masts, sails, etc., as require
repair or renewal shall be included. Where items of equipment only are defective,
they shall be replaced in the same way as other permanent stores on Forms I.N.
426/S 331 and S 134, but all connected vouchers shall be marked ‘Not for Naval
Store Accounts’ and pinned together to complete the transaction.
5. Carpets or Rugs and Furniture.- When carpets, rugs and furniture are
supposed to be returned, the date when they were supplied shall invariably be
shown in I.N. 426/S 331.
6. Oil, Dirty.- Dirty mineral oil removed from turbines, forced lubricating
systems, diesel engines, etc., shall be collected and returned periodically to the
Dockyard. Any water present in the oil should be removed as far as possible by
setting. The various descriptions or admixtures of oils shall be kept in separate
drums. As regards special mineral lubricating oil, it is particularly important that
oil which has been used in internal combustion engines should be dept separate
from oil which has been used elsewhere. The Return Vouchers, Forms S 1091
and I.N. 426/S 331 should show the nature and quantity of the oil in each
consignment, and each drum in which dirty oil in contained shall be clearly
marked on its head to show the description of oil enclosed, the following
abbreviations being used for this purpose:----
Description To be marked in 6-in Colour of lettering
letters
Dirty mineral oil from turbine D.M White
forced lubrication systems.
Dirty mineral oil ex-internal D.M Red
combustion engines.
Dirty mixed oils D.M.O Red
7. Drums which have contained ready mixed paint should invariably have
their bungs fixed in position before return to Dockyard.
8. Extinguishers, ‘Foam’.---Before ‘Foam’ extinguishers are returned to store

on ships paying off, or for other reasons, they shall be discharged; and to avoid
unnecessary waste of the chemical charges this operation should be arranged to
coincide as far as practicable, with the periodical discharge trials laid down in
Appendix VI. [See Engineering Manual, Article 527(2).]
Page 87 continuous………..
9. Extinguishers, ‘Pyrene’.---Before serviceable ‘Pyrene’ extinguishers of

both sizes are returned to store on ships paying off, or for other reasons, they
shall be completely topped up with ‘Pyrene’ liquid as necessary, and the handle
placed in the locked position. Defective extinguishers need not be topped up
before return. [See Engineering Manual, Article 527(I).]
10. Furniture, Mess room.---When any carpets, rugs or articles of furniture are
proposed to be returned, the date when they were supplied shall invariably be
inserted in column 6 of the requisition for survey I.N. 426/S 331.
11. Cylinders Gas.---Protective rope mats or wooden cases are not necessary
for gas cylinders stowed in rack [Engineering Manual, Article 310(10)] but if the
cylinders are required to be stowed on deck, mats or wooden cases should be
included in the demands. Steps shall be taken to ensure that such
mats or cases are invariably returned with the cylinders and shown on the
requisition for survey I.N. 426/S 331. The registered number shall be quoted on
all vouchers and correspondence relating to gas cylinders. The caps provided for
the protection of valves of gas cylinders should be in position on the cylinders
except when the valves are in actual operation. (See also Article 458)
12. Gauges in use with oxygen or enriched air returned to Dockyards for
repair and retesting should be clearly labeled and marked “To be tested by water
pressure only.’ The gauges should have a disc of vermillion paint, 5/8” in
diameter painted on the face, and containing boxes should be painted with a light
coat of a similar colour.
13. Mercurial Barometers are delicate instruments and need careful handling
and packing. During storage or transit they shall be kept in the boxes in which
they are supplied. When returning defective instruments a short statement of the
defects shall be furnished and included in the box. Barometers must be inverted
very slowly, otherwise the top of the tube may be broken by the impact of the
mercury. When the tubes are broken, the loose mercury shall be poured into a
bottle and well corked. Gold slides and counterweights shall be detached and
returned separately.
14. Packing Cases, Wooden, with their lids and iron securing bands shall be
returned when empty. Care shall be exercised when opening packing cases to
avoid damaging the lids, etc. This applies particularly to cases which have
contained stationery.
15. Rangefinders, Instruments etc.,---- When it is necessary to return range-

finders, instruments, or other articles of a delicate nature to Dockyard, or to
transport them from the ship, they shall be packed in the containing boxes in
which they were supplied. For the transport of large rangefinders the Naval Store
Officer will supply, on application, a special box.
The authorised form of rangefinder log (S.328) containing a record of each

rangefinder while in use in the Service, should accompany the range-finder when
returned to store.
16. Stores bearing Registered/Special Number.—Care shall be taken that the
maker’s name and registered number, whenever shown on instruments, e.g.,
binoculars, telescopes, rangefinders, bridge meggers, stop watches, etc., are
inserted on all vouchers relating to transactions in connection with their transfer
to other ships or return to Dockyards.
17. Sacks.----If in good condition, empty cement and sand sacks shall be
returned to the Dockyard.
18. Leads Telephone.---The spill connectors and circular ebonite insulators
should be removed from defective telephone leads, pattern 1304, and returned to
Dockyard as opportunity arises.
Chapter 10] 89 [Art. 197-198
19. Specially fitted Transport Cases.---These shall be taken on charge in the

ship’s Naval Store Accounts and returned to Naval Store Depot in the normal
manner.
20. Valuable and Attractive Articles such as telescopes, binoculars, watches,

etc., shall be taken personally to the Surveyor of Stores and a receipt obtained
on the spot.
198. PACKING OF DEFECTIVE STORES
Defective stores shall be packed with as much care as new ones in order
to prevent further damage during transit.
2. Articles returned should be complete as far as possible and any other

pattern article embodied, which is not part of the pattern article being returned,
should be removed and dealt with separately.
3. When unserviceable instruments are returned, a label should be

attachment to each one indicating, where practicable, the nature of the defects.
CHAPTER 11
VALUATION OF CONSUMABLE
STORES
CHAPTER 12
STOCKTAKING
CONTENTS
SUBJECT ARTICLE NO.
Purpose of Stocktaking 231

Type of Stocktaking 232
(a) Continuous Stocktaking
(b) Fixed Stocktaking
Stocktaking in Self Accounting Ships 233
(a) Continuous Stocktaking of Sea Stores in the Custody
Of the Supply Officer.
(b) Stocktaking of Sea Stores on Charge of the Supply Officer,
but held for Custody by the Departmental Officers.
(c) Snap Check.
(d) Stocktaking on Transfer of the Supply Officer.
(e) Stocktaking of sea stores on permanent loan
Continuous stocktaking of sea-stores in custody of the supply Officer 234
(a) Period of stocktaking
(b) By whom taken
(c) Preparation of Stock
(d) Counting
(e) General Instructions
(f) Stocktaking Book-Form IN.493/S.147-A
(g) Stocktaking Progress Record-Form I.N.493/S-147-A
(h) Monthly Reports- Form S.148
Stocktaking of sea-stores in charge of the Supply Officer but held for
custody by the Departmental Officer 235
(a) By whom taken
(b) Supply Officer Associated
(c) Recording of result of Muster
Snap Check 236
Stocktaking on Transfer of the Supply Officer 237
Regularisation of discrepancies – Stocktaking Book, Form I.N.493/S.147 238
(a) Over Issues
(b) Surpluses
(c) Shortages
(d) Method of Adjustment
Stocktaking of Sea Stores on Permanent Loan 239
(a) Period
(b) Responsibility for Stocktaking
(c) Procedure for Stocktaking
Regularisation of Discrepancies 240
(a) Surpluses
(b) Shortages
Temporary Charge of Naval Stores 241
Transfer from Temporary to Permanent Charge 241
-100-
Chapter 12] 101 [Art. 231-234
CHAPTER 12
STOCKTAKING
231. PURPOSE OF STOCKTAKING
The purpose of stocktaking is to check that the stocks held are in
agreement wit the balance reflected in the various accounts.
232. TYPES OF STOCKTAKING
(a) Continuous Stocktaking- The stocktaking of item held is spread over a
period and it takes place continuously and concurrently with other
storekeeping duties, i.e. stock-taking of sea stores on charge of the supply
officer in self accounting ships and establishments.
(b) Periodical Stocktaking.- In this the stock is mustered on prescribed
occasions and in the minimum time possible, during which all other
storekeeping duties except immediate transactions are kept in abeyance,
e.g., periodic stocktaking of stores on permanent loan, snap checks, and
half yearly musters in non self accounting ships.
233. STOCKTAKING IN SELF ACCOUNTING SHIPS/ESTABLISHMENTS
Following type of stocktaking shall be carried out in self-accounting ships
and establishments:-
(a) Continuous stocktaking of sea stores in the custody of Supply
Officer.
(b) Socktaking of sea stores on charge of the Supply Officer, but held
for the custody by the departmental Officer.
(c) Snap Checks
(d) Stocktaking on transfer of the supply officer
(e) Stocktaking of sea stores on permanent loan.
234. CONTNUOUS STOCKTAKING OF SEA STORES IN THE CUSTODY OF
THE SUPPLY OFFICER
The following periodical musters are o be carried out by the ships and
establishments:-
(a) Cruisers and above are to carry out a hundred percent muster as
follows:-
(i) Attractive and valuable stores – Each item once in every six months
(See List A on pages 112 to 115)

(ii) Remaining items in store rooms - All item once in every 18 months
Note: The cycle of muster in the case of these ships will commence from
1st April/1st October as applicable.
(b) Other ships and establishments are to carry out a hundred percent
muster of stores as follows:-
(i) Attractive and valuable stores – Each item once in every six months
(See List A on pages 112 to 115)

(ii) Remaining items in store rooms - All item once in every 12 months
Note: The cycle of muster in the case of these ships and all
establishments will commence from 1st April of each year.
2. In the case of ships commissioned/destored/restored in the course of the

calendar year the following muster cycle shall be observed:-
(a) Ships commissioned during the course of the calendar year- will
carry out proportionate muster according to the prescribed muster cycle
form the date of commissioning to the end of the financial year, and
commence a fresh muster cycle form 1st April of the new financial year.
(b) Ships destored(Whether for paying off or otherwise)- during the

calendar year- will carry out proportionate muster according to the
prescribed muster cycle ( i.e. 1st Apr for twelve monthly muster cycle ships
and 1st Apr / 1st Oct in the case of ships with in eighteen monthly muster
cycle) to the date of commencement of destoring.
(c) Ships restored during the calendar year – will carry out
proportionate muster according to the prescribed muster cycle from the
date of completion of restoring to the end of the financial year, and
commence a fresh cycle of muster form 1st Apr of the new financial year.
3. Naval Stores including the valuable and attractive items which have been
mustered on the occasion of change of the supply officer under Article 237 need
not be re-mustered during the same period of muster, i.e. valuable and attractive
items mustered in 1st Apr , on the change of the Supply Officer need not be re-
mustered during the same period of six months , viz form 1 st Apr to 30th Sept , by
the continuous stocktaking team.
4. By whom taken
Musters shall be taken by the Stores Staff nominated for the purpose by
the Supply Officer. The Supply Officer may select those items which he will
muster personally.
When the complement of stores personnel renders it practicable ,

following points shall be observed in the organisation of stocktaking :-
(a) Duties of stock taking staff shall be spread over the whole store
department.
(b) Stores of the same description shall not be mustered by a sailor on
two successive occasions.
(c) The stores received in a particular store room shall not be mustered
by the stores sailor in charge of the store room.
5. Preparation of stock
Prior to physical muster, the storekeepers shall ensure that :-

(a) Stores are correctly stowed.
(b) sea- stowage arrangement s are modified where necessary to

facilitate mustering.
(c) where possible , loose articles are prepackaged in standard bulk

lots.
(d) all stock is labelled and otherwise clearly identified.
(e) cartons and other containers are stowed with labels and other
indentifying information facing out.
(f) containers with broken seals are prominently marked to show the
actual quantity present.
102A
6. Counting
(a) Stores itemized shall be counted and checked on the area basis
with counters taking items as the come to them in the store rooms.
(b) Packages and groups of articles shall be marked as soon as

counted to prevent the possibility of double count.
(c) Counting will be in the terms of the units shown in the Rate Book.
(d) The actual counting, weighing or measuring as a rule shall be

limited to loose articles or the contents of broken packages. The contents
of sealed packages shall be taken as marked on outside labels. The total
number of packages or cartons shall ,however, be checked for correctness
and they shall be carefully examined for any signs of tampering.
(e) Lead-cased or heavy electric cable should not be unreeled. The

types of patterns of cable which may be unreeled for this purpose are left
to the discretion of the supply officer. Ships/Establishments accounts
should only be adjusted (see article 238) when stock can be actually
measured or closely approximated. Where however, considerable
differences appear to exists in patterns which can not be readily measured
or calculated on board, the cable should be landed for actual
measurement.
(f) While counting, every article shall be examined as to its
serviceability. Should any store have become decayed or deteriorated by
is or from any other cause, they shall be brought to the notice of the
supply officer and annotation to this effect shall be made in stock taking
book, found IN 493/S147 (See paragraph 6).
(g) The counting of quantities of a particular class, group and part,
shall take place in shortest possible time.
(h) If the stock-taker discovers an article not binned or labeled or not
listed on form IN 493/S 147, he shall ascertain the correct pattern no.,
description, class and group and make an entry of the article on IN 493/S
147.
7. General procedure
(a) The stocktaking shall take place continuously and concurrently with
other store keeping duties and as per as practicable, the progress of the
stocktaking being evenly maintained throughout the period. For this
purpose a schedule of stocktaking shall be drawn up by the supply officer
and displayed prominently in the stores office.
(b) Form S147 stocktaking shall be prepared in store office, listing the
stores to be countered each day.
(c) Stocktaking book shall than be taken to the store room where
muster is to be conducted.
(d) The stock taking shall normally be done tin the afternoon and all
issues with the exceptional of urgent issues, during the stock taking shall
be stopped. Urgent issue shall be made in presence of the stock taking
and the voucher relating thereto shall be endorsed “before after
stocktaking” as applicable. This will be dated and initial by the stocktaker.
(e) Store itemized in form IN 493/S 147 shall be countered and
checked and quantity found noted in the place provided for the purpose.
(See paragraph 6).
(f) After recording all items actually found, the stock takers shall
examined every voucher in the store room which has occurred during the
course of muster and amend the stocktaking book by adding/subtracting
the
quantities issues/received, as applicable. Vouchers relating to transactions

which takes place after the muster do not effect the quantities found as
muster.
(g) The last entry for the day on form IN 493/S147 shall be signed and
dated by the person taking stock. The stock taking book shall than be
forwarded at once to the store office for action.
(h) It shall be ensured that as far as practicable the stock taker is not
allowed to obtained any information from or have across to the pertinent
Naval store ledger until the stock taking has been completed.
8. Stock taking book form IN 493/S 147
(a) In accordance with the schedule drawn up by the supply officer, for
stocktaking, the store office shall enter in respect of each item required to
be mustered, the date of muster, ledger page number, pattern no.,
description and denomination of quantity for accounting purposes. The
stores sailors detailed for mustering will than ascertain and note ‘physical
remains’ that is, quantity actually found on muster in the stock taking book.
(b) On receipt of the Stocktaking Book from the stock-taker, the Stores
Office shall enter:-
(i) Ledger remains.
(ii) In column ‘Per survey’ the quantities on permanent and
temporary loan with notation P.L. respectively as per example
below.
P.S. 20
P.L. 10
T.L. 04
(iii) Where applicable, quantity deficient/surplus on muster.
(Deficiencies to be shown in red ink).
(iv) Value of deficiencies/surpluses, when required.
(v) Explanation of differences.
(vi) Date of ledger adjustments.
(vii) Particulars of report to Administrative Authority.
(c) At the end of every month the stocktaking book shall be signed by
the supply officer and taken to the Commanding Officer who shall –
(i) Observe progress of stocktaking,

(ii) Note the nature and importance of any differences found,
(iii) Order whatever action he considers necessary to prevent a
recurrence,
(iv) Approve or initiate action for regularization,
(v) Sign the book in token of having carried out (i) to (iv) above,
(d) The stocktaking book shall be regarded as a subsidiary record to

the store ledgers and make available for inspection to inspecting officers
and representative of the Controller of Defence Accounts (Navy).
(e) The stocktaking book shall be held as a permanent record of all

stocktaking woerk carried out and shall not be closed on change of the
supply officer. A line shall however be drawn across the page to indicate
the point at which responsibility for the stores was transferred.
9. Stocktaking progress record – Form S 147A/ IN 809
(a) The object of the stocktaking progress record S 147A is to

(i) Provide a continuous record which might otherwise be lost through
changes of supply officers
(ii) Present once a month with a clear record of progress
(iii) Give a basis upon which to plan the stocktaking programme.
(b) The procedure for abstract and report every month shall be as follows:
-
(i) Confirm that all “Dead” ledger pages have been removed.
(ii) On first day of the month, count the number of “Live” ledger
pages in each Class and Group.
(iii) Add the number of descriptions of each class and group
covered by muster on each page of S 147 and then strike the page
totals for the month, producing separate totals for each class and
group. Form S 147 shall then be closed for the month. If more than
one Form S 147 is being used, care shall be taken to ensure that all
are closed monthly and page totals abstracted to the Receiving
Summary in the Progress Record.
(iv) Using the figures obtained under “(ii)” and “(iii)”, complete
Form S 147A for the month, including the Running Summary.
(v) Complete Form IN 58A/ S 148 (outside) from the details in
the Running Summary and forward it to the Commanding Officer
along with Form S 147 one ca month. (see paragraph 8).
10. Monthly Reports – Form IN 58A/S148.
(a) With regard to differences found on muster as recorded in the

stocktaking book, a monthly report on Form IN 58A/S148 shall be
rendered. This shall include:
(i) Differences in permanent and consumable stores which

cannot be accepted as normal and reasonable, i.e., which have not
been written off by the Commanding Officer.
(ii) Total value of stores written off by the Commanding Officer.

Chapter 12] 106 [Art. 234-235
(b) Form IN 58-A/S148 shall be prepared in quadruplicated and copies
disposed of as follows :-
------------------------------------------------------------------------------------------------------------
Copy Disposal
------------------------------------------------------------------------------------------------------------
Original and duplicate Enclosed separately in a binder,
form IN 58-A/S 148(outside) and
forwarded to the Controller of
Defence Accounts (Navy) through
the Naval Local Audit Officer
along with an explanatory note
giving the reasons for abnormal
differences, action taken to
prevent recurrence, the nature of
th investigation conducted and
disciplinary action taken, if any.
The Competent Financial
Authority after approving the loss
shall distributed them as follows:-
Original -- To
Ship/Establishment concerned.
Duplicate -- Controller of
Defence Account.(Navy)
Triplicate Forwarded to administrative

Authority
Quadruplicate Filed with form I.N.493/S.147 as

a record of the stocktaking
differences reported.
------------------------------------------------------------------------------------------------------------
(c) Forms IN 58A/S. 148 (inside) shall be numbered consecutively from
the commencement of each financial year. Differences in Permanent and
Consumable Stores shall be valued in accordance with the procedure
prescribed in Art.217 (d)(iii). When no value is available , the Professional
Officer’s Value (P.O.V.) shall be shown. NIL reports are required. Where
there are no differences to report, the Form IN 58 A/S. 148 (outside) shall
be endorsed accordingly.
235. STOCKTAKING OF SEA STORES ON CHARGE OF THE SUPPLY
OFFICER BUT HELD FOR CUSTODY BY DEPARTMENTAL OFFICER ( SEE
ARTCLE 95)
(a) By whom taken. – The stock of the consumable stores not in the
custody , by the supply officer / MSCPO (except coal , oil, fuel and
lubricating oil contained in storage tanks), shall be mustered by the
engineer, ship-
[Chapter 12] 107 [Art 236-
236]
wright or Electrical Officer/MSCPO to each occasion of

replenishment and Forms I.N. 428/S1100, I.N. 356/S/1101 and I.N.
358/S1102 completed.
(b) Supply Officers associated – The Supply officer shall be associated

with the muster at least once every 18 months and he shall certify the
forms accordingly.
(c) Result of muster – The result of muster shall be transcribed to stock

taking Book Form I.N. 493/S . 147.
2136. SNAP CHECK

In order to ensure yet further the correctness of stock, the balances of
selected items shall be verified by the Supply Officer personally without previous
notice. These shall be frequent and the range of stores selected should included
valuable and attractive items.
2. The Commanding Officer may also order snap checks at his discretion.
The staff employed for the purpose should be other than those responsible for
custody accounting, etc., of stores.
3. The results of snap checks shall be recorded separately in Stocktaking

book, Form I.N. 493/S. 147 and value of difference disclosed at each occasion
and shall determine the competent Financial Authority for write off.
237. STOCKTAKING ON TRANSFER OF THE SUPPLY OFFICER
On transfer of charge from one Supply Officer to another, the incoming

officer shall verify or cause to be verified by an officer delegated by him, the stock
of valuable or attractive stores (see List A- pages 112-115). ITEMS ON
PERMANENT LOAN NEED NOT BE VERIFIED.
2. The schedule of stocktaking drawn up in accordance with Aricle 234.

Paragraph 5 should continue and three months after assuming charge of Naval
Stores the Supply Office shall furnish a cerfifica6te in the following terms :-
"I.N.S.___________________________
_
Date _____________________________
" I certify that I have mustered or caused to be mustered by an officer the

stock of valuable or attractive articles and that the stock is correct.(In the event of
differences add : except as shown on Form S 148 Regd. No. ___ attached.
[Chapter 12] 108 [Art 237-238]
2. Routine stocktaking of the remaining Naval Stores since I assumed

charge has covered _________ per cent of the stock held. Having regard to the
results of this muster and from my personal observation, I am satisfied/not
satisfied with the general state of the Naval Stores and Naval Store Account and
I certify that I Have taken over charge f Naval Store from * _____________ as
from +______________
Signature ________________
Name ___________________
Rank ___________________
* Here insert name and rank of outgoing Supply officer.
+ Here insert date of appointment.
3. This certificate shall be endorsed on Form S147 and a copy forwarded to

the Office giving up charge. Form S 148(inside) enclosed in Form S148 9outside)
where applicable shall be disposed of as prescribed in Article 234 paragraph (8)
4. The instruction in Article 234 regarding continuous stocktaking apply also

to the verification of stock on transfer of charge from one Supply officer to
another, details being entered in Forms I.N. 493/S147 and S 148 together with
the explanation of the outgoing office in respect of important differences.
5. The responsibility of the officer giving up charge does not cease until the
certificate require above has been signed by the officer taking over charge.
6. As regards preparation and disposal of Transfer certificate (From I.N. 79)

See Article 621 (h)
238. REGULARISATION OF DISCREPANCIES SHOWN IN STOCK TAKING

BOOK, FORM I.N. 493/S 147
Following action shall be taken for the regularization in respect of
discrepancies discovered as result of stocktaking entered in Stocktaking Book,
Form I.N. 493/ S 147.
(a) Surpluses
(i) Where no over issues have been made surpluses shall be adjusted
by quoting the pertinent page of the Stocktaking Book, Form I.N.
493/ S 147.
(ii) Where an 'Over issue' has been made (See Article 436) adjustment
shall be made by quoting the pertinent page of the Stocktaking
Book , Form I. N. 493/S 147. At the time of entry of an over issue,
however, a red, entry " O. I." (Over Issue) shall be made in the
'Remains' column of the relevant ledger folio, followed b y the
actual quantity over-issued. This notation shall appear as an
additional entry in 'Remains' column against every entry, until the
time of adjustment by Form I. N. 493/S 147. (See illustration
opposite).
[Chapter 12] 109 [Art 238]
[Recording O.Is.]
RECORDING OF OVER ISSUES
[See Article 238(a)]
Date Voucher No. Received Issued Remains
First Charge --- 20 -- 20

1-8-59 IN 335/S 156/42 --- 4 16
3-8-59 IN 353/S 156/48 --- 3 13
3-8-58 IN 353/S 156/50 -- 8 5
1-9-58 IN 353/S 156/60 -- 9 0.1..-4
4-9-58 IN 134/25 8 -- 0.1..-4
8
6-9-58 IN 353/S 156/72 -- 4 0.1.-4
-4
10-9-58 S 134/30 6 -- 0.1.-4
10
12-9-58 IN 353/S 156/80 -- 3 0.1.-4
7
28-9-58 IN 493/S 147 Adj 4 -- 7

0.1
17-154 Navy 57
[Chapter 12] 110 [Art 238-239]
(b) Deficiencies
(i) Surpluses of serviceable or repairable items disclosed at the
stock taking of Nava Stores as per Article 233 (a) and (b) may be
set off against deficiencies corresponding in condition and quantity
under the same general heading in apart of a group and class of
the Rate Book of Naval Stores e.g. a surplus of 12 quantities bolts
deck W.I , round head screwed w/nuts 3/8” X 1 ¼ “ in B2D may be
set off against a deficiency of quantity 12 bolts deck W.I round
head screwed w/nuts ¼ “ X 1.1 ½ “ . Items not so covered are to be
treated as deficient.
Note. 1 :- The setting off of surpluses against deficiencies discovered during the
previous months is not permitted in any subsequent month.
Note 2 :- The monthly stock taking programme should be drawn up in such a
manner that a group or class of stores where deficiencies and surpluses can be
adjusted against each other should be completed that month.
(ii) All deficiencies discovered on all days of the month including those
not covered by equal surpluses in (i) above which can not be accepted as
normal or reasonable shall be extracted on Form S. 148/IN 58 at the end
of each month.
Deficiencies not involving theft, fraud or negligence of the total
value and not exceeding Rs. 20/- in respect of any particular pattern
number and/or description disclosed at the stock taking during a moth
shall be ace-ted as normal and reasonable , and the ledger balance in
respect thereof shall be amended on the authority of the Stock taking
Book IN 493/S.147 duly approved by the Commanding Officer.
Note :- The intention is to empower the Commanding Officers to declare
deficiencies revealed in any particular month, which do not involve theft, fraud or
negligence as normal and reasonable to the maximum extent of Rs 20/- in
respect of each item of a particular pattern number and /or description.”
(c) Method of Adjustment
(i) Prior to adjustment, it shall be ensured that the ledgers have
been posted upto the date of muster in respect of the items
concerned.
(ii) All items issued on temporary loan shall also be ascertained
and shown in column " Per Survey" of Form I.N. 493/S 147.
(iii) When careful investigation has definitely established that "
articles reported deficient cannot be traced or otherwise accounted
for and ledge balances are correct, the differences shall be posted
in the legers from Form I.N. 93/S147 (by quoting page and Book
number) within twenty four hours of the time of muster, initialing on
the reverse of the ledge page and in the last column of Form I.N.
493/S147.
(iv) A full explanation shall be inserted in the appropriate column of the
stocktaking Book as to the reasons for differences and action taken to
prevent recurrence.
[Chapter 12] 110 [Art 238-239]
239. STOCKTAKING OF SEA STORES ON PERMANENT LOAN
(a) Period - The items of Naval stores held on permanent loan by

the various department of the shio0ip or establishment shall be verified by
the custodians of store as follows :-
Part I (See List A- pages 112-115)(i) Every six months

(ii) On change of
Departmental Officer
responsible
Part II (See List B – Pages 115-116) On change of Department

officer/MSCPO Or responsible
Furniture Every 6 months
Remaining items on permanent loan (i) Every 6 months, and

(ii) On change of Department
Officer/MSCPO
(b) Responsibility for Stocktaking – the head of department in directly

responsible to the Commanding Office for mustering the stores on the
occasions specified and endorsing the Supply Officer's copy with the
necessary certificate. To assure the Commanding Officer that musters are
taking place on
[Chapter 12] 111 [Art 239-240]
The correct occasions, the Supply Officer shall provide him on 1st February and
1st August each year with the lists of Permanent Loan Ledgers in operation
indicating:-
(i) The date on which each muster was due
(ii) The date on which Departmental Office/MSCP signed the supply
Officer's copy of the Permanent Loan Ledgers or Bedding List as having
mustered his stores.
(c) Procedure for Stocktaking
(i) Immediately prior to the muster, the Supply Office/MSCPO
shall make a comparison of his original copies of Permanent Loan
Ledgers with the quantities shown in the loan columns of the
Ledgers and any differences revealed between pattern, description
and or quantities shown in the loan columns of the ledgers and
those recorded in the Permanent Loan Ledger shall be investigated
immediately.
(ii) On completion of the comparison at (i), the duplicate copies
of the Permanent Loan Ledgers held by the respective
Departmental Officer/MSCPO shall be compared with the original
held by the Supply Officer and the certificate of comparison
completed. As in (i) discrepancies found shall be investigated
immediately. This will ensure that the duplicate copies of
Permanent Loan Ledgers are in agreement with the loan column of
the ledgers and with the original copies.
(iii) The duplicate copy of the Permanent Loan Ledgers shall
then be used as basis for conducting the stocktaking.
(iv) Each article shown in the Permanent Loan Ledgers shall be
sighted and inspected for serviceability by the stocktaker.
(v) Items bearing serial/registered numbers(see appendix V)
shall be checked by those numbers.
(vi) Necessary certificate of muster shall be endorsed in the
original and duplicate copies of the Permanent Loan Ledgers.
240. REGULARISATION OF DISCREPANCIES (STORES ON PERMANENT

LOAN)
The discrepancies discovered shall not be reflected in Stocktaking Book,
Form I.N. 493/S147 and regularized as under :-
(a) Surpluses. - After it has been ascertained that the articles
found are not a part of the Supply Officer’s stock, e.g. on temporary loan,
following action shall be taken:-
(i) Departmental Officer shall report the fact in writing to the
Supply Officer.
(ii) The supply Officer shall take it on main ledger charge by
raising a C.R.V. (Certified Receipt Voucher) quoting this Article as
the authority.
[Chapter 12] 112 [Art 239-240]
(iii) If item is within the allowance of the ship, it shall be reissued

to the Departmental Officer on Form I.N. 335/S156, for inclusion in
Permanent Loan Ledger, but otherwise shall be returned to the
nearest Naval Store Officer as excess to Establishment.
(b) Shortage.- Any shortages found, which cannot be accounted for

after reference to the Supply Officer shall be reported by the Departmental
Officer concerned to the Commanding Officer.
The deficiencies shall be adjusted on Form IAFA 498.
241. TEMPORARY CHARGE OF NAVAL STORES
In the event of an officer being appointed by the Commanding Officer to

take temporary charge of the Naval Stores, same procedure as outlined in Article
237 as regards stocktaking shall be followed.
242. TRANSFER FROM TEMPORARY PERMANENT CHARGE
Whenever Naval Stores are placed in the temporary charge of another

officer, a second stocktaking shall be held when they are permanently transferred
and the temporary charge cease.
LIST A
(See Article 234)
LIST OF VALUABLE OR ATTRACTIVE ARTICLES
Pattern No. Class, Group & Part Description
Barographs, Barometers,
aneroid. Barometers, Mercurial,
Bedding items :-
Pillow cases,
sheets, Blankets,
Mattress covers.
Bexoid sheet.
Bicycles,
motor and pedal,
Binoculars, Calico, Cameras.

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CHAPTER CONTENTS ARTICLES PAGE

1 ORGANISATION AND ADMINISTRATION 1-5 3

Responsibility, Excessive deterioration, Special

I. Class, Group and Part Table 271

IX. War time modification of Accounting procedures 293

SUBJECT ARTICLE NO.

ORNISATION AND ADMINISTRATION

2. NAVAL STORE ORGANISATION WITHIN NAVAL HEADQUARTERS

(a) Directorate of supply – the directorate of supply is responsible for

(b) Directorate of Stores – It is responsible for overall provision,

The administrative authorities shall on the advice of their staff supply

(c) Ensure the maintenance of approved stock levels by ships /

4. NAVAL STORE DEPOTS

5. SHIPS AND ESTABLISHMENTS

(ii) Pertinent ‘E’ List and authorised list of allowances.

(iii) First schedule of consumable stores – In the case of non self

Commanding Officers Approval – The supply department organisation book and

SUBJECT ARTICLE NO.

11. NAVAL STORES

The Term “Naval stores” comprises all articles used for:

12. CATEGORIES OF NAVAL STORES

Naval stores are categorised as follows:-

2. Permanent stores are those Naval Stores which

Their replenishment as such, are only necessary at long intervals.

3. Consumable Stores.- This term comprises stores which are

They require frequent replenishment and as such are regarded as

4. Quasi Permanent Stores.- This is the general term used to

Examples of them are buckets, canes , feeders, brooms , brushes,

13. CLASSIFICATION OF NAVAL STORES

(a) Rate book for Naval Stores (BR 810)

2. The existing classifications which are under revision are as follows:-

Class Description of stores

A Timber and timber materials

3. The new classifications will be issued in Navy orders from time to

4. The existing class, group, and part table is reproduced as

14. IDENTIFICATION OF NAVAL STORES

has been adopted in accordance with the recommendations of the technical

19. NON STANDARD STORE ITEMS

20. HULL AND SHIPS FITTINGS

21. PORTABLE FITTINGS

These are articles:-

3. Example of such items are:

23. ELECTRONIC EQUIPMENT/STORES

Electronic equipment fitted in ships /establishments includes W/T, radar

2. Information about the composition of electronic equipment and the

24. COMPONENT PARTS

2. Component parts of Naval Store items are listed in an appendix to each

25. AUTHORISED NAVAL STORE ARTICLES

These are standard list (generally a book of reference) showing details

2. The ‘establishment of sea stores’ shows allowances of permanent stores

(b) Specialised Groups of stores. - Allowances of certain specialised

(c) Establishments for requisitioned vessels.- Special Establishment

43. LIST OF PARTICULARS.

The list of particulars is a form of questionnaire required to be completed

2. Full instructions as to completion and disposal of these lists are contained

It is most essential that completed lists of particulars are forwarded to the

44. AMENDMENTS TO ESTABLISHMENTS AND LISTS OF PARTICULARS

Decisions promulgated in the Navy Orders form time to time affecting

2. When changes in allowances are promulgated in Navy Orders, action to

A detailed list of allowances of permanent stores, except groups of

46. FIRST SCHEDULE OF CONSUMABLE STORES

On the basis of actual expenditure of ships in service, Naval Headquarters