Professional Documents
Culture Documents
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Assistant Remarks
Engineer/
Addl, Asst.
Engineer
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Item Particulars Zonal Chief Engineer/ Superintenidng Divisonal Engineer Assistant Divisional Assistant Engineer/ Remarks
No. Chief Engineer Engineer Engineer Addl. Asst. Engineer
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(iii) a) Improvements on original works This Rs.S 00 lakhsfBP Ms, Rs.2.00 lakhs (BP Ms. The delegation is subject
does not include constructions of No. 311 dt, 23.4,82 and No,362 dt, 31,3.84 and to the following
Residential buildings. BP Ms,No.643 dt. BP Ms.No,874, dt.15.9.84) conditions; I) Availability
23.8.82) of funds within the
budget of the year.
b) Stock estimates for manufacture of Full powers Rs.5.00 lakhs 1.5 lakhs (BP ii)Estimates for
PSC/RCC'poles etc Ms,No.988, dt. improvements which
26.10.68) strictly fall under the
category should only be
sanctioned, iii) The CE's
and SE's will be
responsible for achieving
full benefits envisaged in
the execution of the
estimate, iv) Where less
than 10% of the
estimated cost of an
improvement work is
spent in a year such
estimate should be
considered during the
nexl year as a fresh
estimate.
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(iv) Extension of temporary supply RE. 15 lakhs Rs.8.00 lakhs for HT Rs.1.00 lakh forLT Rs.10.000 for LT
supply for a period of 6 supply for industrial supply for all
months. purpose purposes other than
industrial.
Item Particulars Zonal Chief Engineer, Superintending Divisional Assistant Divisional Assistant Engineer/ Remarks
No. Chief Engineer Engineer Engineer Engineer Addl. Asst, Engineer
(v) Sanctioning of remunerative I) Commercial Rs.500 No Special AMG for LT
estimates accepting special per service p.a. (ii) Domestic Services vide B.P
guarantee. Full Powers Industrial Rs.300 per B.P Ms.No2dated 2/4/92
HP p.a. iii)Street lights
Rs.100/- per point p a.
iv) Cottage industries
Rs.250/-per HP p.a,
Memo No,DE/Comm./1/
666/76-91, dt. 6,1176.
(vi) Improvements
Replacement of single phase Rs.1,00,000/- BPMs. Rs.50,000 BPMs.No. 362 Rs,10,000 BP Ms.No, The powers delegated in
meters by 3 phase meters in No.362,dt. 31.3 8-4 and dt. 31.3.84 362 dt. 31.3.84 BPMs.No.362.
ease BPMs.No,874,dt 159.1 dt.31.3,84 are subject
to: I) Gross estimates
Rs.1,00,00b/-BPMs. Rs.50,000 BP Ms No. Rs. 10,000 BP Ms.No. only to betaken. Ii}
b) Replacement of under loaded No.362, dt. 31.3,84 362 dt. 31.3 84 362 dt 31,3.84 Separate sanction for
transformers including minus or each distribution be
credit estimates made, (iii) No minus
Rs.1,00,000/-BPMs Rs,50,000BP Ms.No, estimates should be
c) Enhancement of existing No.362,d1. 31.3.84 362 dt. 31.3,84 sanctioned. See also
distribution transformers capacities remarks on front The
Rs.1,00.000/-BPMs, Rs.50,000 BP Ms.No, SE(O) City circle is
d) Reinforcement of LT No.362,dt. 31.3.84 352 dt 31.3.84 permitted to a) replace
and 11 Kv double ratio transformer
conductors for improvement of tail by single ratio
end voltages Rs.10,000/- Rs.5,000/- transformer and vice
BPMsNo.377.dt.20.4.70 BPMsNo.377,dt.20.4.70 versa; and b) Establish
additional transformer
e) Replacement of
Rs.50,000/-BPMs. sanctions for meeting
Rs.1,00.000/-BPMs Rs.5.000/- BPMs.
conductors
No.362, tit. 31.3.64 No.362,dt. 31.3.64 No.377,dt.20.4.7O peak loads consequent
to removal of peak load
restriction. In regard to
F) Replacement of worn out service
(a) and (b) above the
connections
enhanced powers will be
Rs,1.00,000/-However,
SE(O) City Circle is
Item Particulars Zonal Chief Engineer / Superintending Divisional Assistant Divisional Assistant Engineer/ Remarks
No, Chief Engineer Engineer Engineer Engineer Addl. Asst. Engineer
g) Dismantlement of services To sanction estimates To sanction estimates to To sanction estimates permitted to sanction
to dismantle service dismantle service to dismantle service credit estimates
connection materials connection materials connection materials (minimum estimates)
metering and extension metering and extension metering and extension also to the extent of
lines under the relevant lines under the relevant lines under the relevant Rs.1,00,000/- in regard
HT service requiring 3 phase LT services. BP single phase LT to item (a) above. BP
dismantlement. BP Ms.No.549,dt. 29.676. services. BP Ms.No.825,dt.4,9.68 BP
MsNo.549, dl 29 6 76 Ms.No549,dt. 29.6.76. Ms.No,362,dt, 31.3.84
(vii) Bulk loads a) To issue feasibility Powers in item (vii) are
cum load approval certi- subject to the following
ficate. I) new loads -upto conditions. I) there
and including 500 KVA should be no residential
ii) Addl. loads; upto and building in- eluded in
including 500 KVA such estimates ii)
including existing loads Improvements to lines
iii) To accord for stabilising supply
administrative sanction To accord sanction to vehicles etc. should not
lo extension works extension works which be included in such
which are satisfied as are justified as per estimates, iii) Copies of
per remunerative remunerative standards sanction by the Chief
standards upto and upto and including Rs.8 Engineer might be sent
including Rs.15 lakhs lakhs. BP Ms No.133, to the Board for
BP Ms.No.133, dt,18.8.93 information with a copy
dt.18.8.93 of detailed estimate.
(BP Ms.No.5,dt. 3.1.67)
(viii) Rectification of cyclone damage Rs 10,00.000 BP Rs.5,00,000 BP Rs.1,00,000 BP
works Ms.No.46, dt.10.5.91 Ms.No.46,dt,10.5.91 Ms.No,46, dt.10.5,91
Item Assistant Divisional Assistant Engineer / Remarks
Zonal Chief Engineer / Superintending Divisional
No. Particulars Engineer Engineer Addl. Asst. Engineer
Chief Engineer Engineer
RESIDENTIAL BUILDINGS
2
1 i) New works as per norms and Quarters for employees in
inspection bungalows inferior work charged or
(Distribution and generation provincial services
circles) uptoRs.20,000 for the
buildings required at the
sub-station for operation
and maintenance purpose,
(An estimate must provide
for the whole scheme
contemplated at the time of
preparation and should not
be split up to keep the
expenditure within
Rs.20,000/-.) NOTE: The
exercise of the power is
subject to the condition that
no special amenities are
provided without sanction
of the Board. (BP Ms.
No.56dt, 3.2.1964.)
4. DEPOSIT CONTRIBUTION Full powers (BP Rs.2.50 lakhs (BP Rs.50,000(BP To sanction estimates
2 WORKS: Ms.No.58, dt.3.2.64). Ms.No.362.dt.31.3.84 Ms,No.362,dt.31.3.84 uptoRs.5000/-(8P
Subject to: 1, Load Subject to: 1 .The Ms.No,466,dt.18.7,74)
capacity being available estimates should be BP Ms.No.362,
2. No capital being in- sanctioned distribution dt,31.3.84
volved (BP Ms.No.58, wise. 4. Gross
dt.3,2.64) estimates only should
be taken. (BP
Ms.No.362.crt.31,3.84
(BPMs.No.874.
dt.15.9,84).
i) Shifting of lines, structures
etc. relating to Boards HT and
LT consumers and local bodies DO DO DO DO DO
including deviation at the
request of the consumers/
public
ii) Maintenance Repair and Full powers subject to Rs.50,000/- at a time in Rs.2500/- at a time in Subject to the
Replacement budget provision each case. A conso- emergency cases. A consolidated estimate for
(BPMs.No.58.dt.3.2.64) lidated maintenance consolidated operation and
estimate should maintenance estimate maintenance sent with
generally be got should generally be got the budget and approved
sanctioned by the sanctioned by the for provision in the
competent authority for competant authority for budget (BP Ms.No.58,
the year. (BP Ms.No the year. (BP Ms.no 362 dt. 3.2.64).
362 dt. 31 3 34 and BP dt 31.3 84 and BP
Ms.No.874,dt. 15.9.84). Ms.No.874. 15.9.84).
iii) Miscellaneous Rs.20OO/- in each case.
DEPRECIATION RESERVE
FUND WORKS
SPECIAL O&M ESTIMATES The SE may sanction Rs. 10,000/- The powers delegated in
estimates upto (BPMs.No.362,dt. 31 BP Ms.No.362 are
Rs.25,000/- sub-division 3 84 and BP Ms No subject to the following
wise. I) For replacement 874 dt 15 9 84 conditions. I) Gross
of the (ailed DTs(The SE estimates only to be
should ensure the taken. 2) Special
devolution of the allocation is to be
transformers) ii) For obtained. 3) In the
rectification of defects absence of allocation
noticed in the distribution prior approval of the
structures, iii) For Board should be
rectification of defects obtained before incurring
noticed in LT expenditure of this
distributions iv) For account.
replacement of failed HT
metering sets subject to
Item Particulars Zonal Chief Engineer / Superintending Divisional Assistant Assistant Engineer/ Remarks
No. Chief Engineer Engineer Engineer Divisional Engineer Addl. Asst. Engineer
iv)Fabrication of materials Full powers BP Rs.2,00,000/-BP Rs.50,000/-BP Rs.10,000/-BP The powers of technical
(Technical sanction only) Ms.No.568.dt.30.11.63 Ms.No.362.dt.31.3.84 4 Ms.No.362,dt. 31.3.84 & Ms.No.362,dt.31.3.84& sanction for fabrication
BPMs.No.874, BP Ms.No.874, BP Ms.No.874. dt. of materials are subject
dt.15.9.84 dt.15,9.84 15.9.84 to the following
v) Bulk loads Extensions conditions i) It must
to bulk loads which are Rs. 15 lakhs BP Rs. 8 lakhs BP conform to the indentors
justified as per Ms.No.133, dt,18.8.93 Ms.No.133,dU8.8,93 cost and specification, it)
remunerative standards It must be either an item
whose manufacture has
already established in
vi) Rectification of cyclone Rs. 10 lakhs Rs. 5 lakhs Rs. 1 lakh the workshop or a new
damage works BPMs.No.46,dt.10,5.91 BPMs.No.46,dt.10.5.91 BP Ms.No,46.dt.105.91 item whose manufa-
cture has been generally
or specially approved by
the Board after compa-
ring tendered rates and
the cost of experimental
manufacture on a small
scale at the work shop.
BP Ms.No.265.
dt.15.6.63 BPMs.no
568,dt, 30.11.63 iii) To
enter into agree- ments
only and not chit
agreements BP
Ms.No.362.dt. 31.3.64
BP Ms.No.874,dt.
15.9.84
17 I) Residential buildings
a) New works as per norms Full powers Rs.1.00 lakh Rs. 10,000/-
BP Ms.No.58,dt. 3.2.64 BP Ms.No.58,dt. 3.2.64 BP Ms.No.58,dt. 3.2,64
b) Improvement, extension
and enlargement
Item Particulars Zonal Chief Engineer / Superintending Divisional Engineer Assistant Divisional Assistant Engineer/ Remarks
No. Chief Engineer Engineer Engineer Addl. Asst. Engineer
REVENUE EXPENDITURE
(Works expenditure financed
from ordinary revenue)
l)Maintenance, Repairs and Full powers Rs,2.00 lakhs Rs,25,000/-
replacement BP Ms.No 58,dt. 3.2.64 BP Ms.No.58. dt.3.2.64 BP Ms No.58,
dt.3.2.64
Item Particulars Zonal Chief Engineer / Superintending Divisional Engineer Assistant Divisional Assistant Engineer/ Remarks
No. Chief Engineer Engineer Engineer Addl. Asst, Engineer
ii) Special repairs, (periodical Full powers subject to Rs.1.00 IakhBP
repairs of a special nature not budget allot- ment, BP Ms,No.362.dt.31.3.84.
generally done as a part of Ms.No.58,dt.3 2.64 BPMs.No.874,
annual maintenance) dt.15.9.8-4 .
ili) Repairs to vehicles Full powers for sanction Rs.15000 per lorry p.a. Rs.5000 per lorry p.a.
Rs.1000 per lorry p.a.
of repair estimates upto Rs.10000 per each other Rs.4000 per vehicle per Rs.500 per each other
Rs.15000/- per vehicle. vehicle per annum. BP annum for other vehicle per annum. BP
Major repairs estimates Ms.No,815,dt.12.8.88. vehicles. BP Ms.No.815,dt.12.8.88.
exceeding, this limit Ms.No.815, dt.12 8.88.
should be sent to Board
for approval. BP
Ms.No.815, dt.12.8.88
21. Tools and plants (or permanent
tools and equipments as per
Board's classifications)
I) Chargeable to capital
(Construction estimates)
a) Motor Transport Full powers subject to
budget provision.
BP Ms.No.53, dt.3.2.64
III Tools and plant (Chargeable to Full powers Rs. 10.000/- can Rs.1000/-for each
depreciation reserve) BPMs.No.58.dt.3.2.64 sanction estimates for financial year and
loss due to depreciation subject to budget
of stock at a time if full provision.(BP Ms.no 576
normal life is served.(BP dt.12.7.76)
Ms.No.S76dt. 12.7.76)
III)Tools and plant (chargeable to Full powers Rs 2000/- for each Rs.500/- for each Rs.25/- for each
Annual Repairs) This comprises BP Ms No.58,dt.3.2.64 financial year (BP financial year (BP financial year BP
generally petty tools with short life Ms.no 576 dt. Ms.no 576 Ms.No. 1094,dt.
not exceeding Rs.10/- to Rs.25/-} 12.7.76) dt.12.7.76) 22.12.69.
26 EXCESS OVER ESTIMATES 10% excess subject to 10% excess subject to Can accept mino: Can pass minor
his powers or technical his powers or technical technical deviations not deviations in execution .
sanction or Rs.10000 sanction or Rs.10O0 having financial effect in of works but should
whichever is more whichever is more execution, (APSEB VII obtain prior approval of
8PMs.No.58,dt.3,2.64 BPM3.No.58,dt.3.2.64 read with BP DE/EE in cases beyond
MsNo.235,dt 17.4.69) 11 KV and above
subject to no additional
commitment BP
Ms.No.362,dt.31.3.84 4
674,dt.15.9.B4.APSEB
Vol.II.
Item Particulars Zonal Chief Engineer / Superintending Divisional Engineer Assistant Divisional Assistant Engineer/ Remarks
No. Chief Engineer Engineer Engineer Addl. Asst. Engineer
27. CONTRACTS (EXPENDITURE) Rs.700000/- by calling Rs.500000/- by calling His powers of technical Can enter Into chit The power of ADE's to
1) K-2 Agreement open tenders. (BP Ms. open tenders. (BP Ms. sanction plus such agreements upto enter into chit agree-
ii) Lumpsum Agreement No.1246,dt.4.11.77). No.1246,dt.4.11.77). excess as he can Rs.25OO/- (BP ments are subject to
iii) Departmental Contract sanction. BP Ms.No.674 Ms.No.362,dt.31.3.84). the condition that the
dt. 9.12.1964) rates should not exceed
the provision in the cost
data (BP Ms.No.362
dt. 31.3.84 and 874, dt,
15.9.84).
iv) K2 Agreement for procurement of Upto Rs.50,000/- Rs,20,000/- Rs.2,500/- These powers are sub-
fabricated materials like clamps (BP Ms.No.362 (BP Ms.No.362 BP Ms.No.256, dt.2.4.69 ject to () Raw materials
connectors terminal hardware dt. 31.3.84 and 874, dt. dt. 31.3.84 and 874, dt. should be supplied by
support structures required for 15.9.84). 15.9.84). Board ii) Instructions
220/132KV lines and sub-stations. issued in Board's memo
to AS(BM)/125/GS9/1/84
v) LS agreement for manufacture of Rs.20 lakhs by calling Rs.15 lakhs by calling dt. 18.1.84 should be
PSCC poles open lenders open tenders followed, iii)
BP P&G Per MS No.228 BP(P&GPer)Ms,No. Procurement by DE's
dt.18.7.93 278 dt.18.7.93. should be strictly limited
to two months
requirements and
resorted to only when
there Is no stock on
hand in stores, iv)
Budget provision should
exist or funds should be
reappropriated. v)
Provisions of the funda
mental rules and subsi-
diary rules vi) Subject to
sanction of the estimate
For work.
Item Particulars Zonal Chief Engineer / Superintending Divisional Engineer Assistant Divisional Assistant Engineer / Remarks
No. Chief Engineer Engineer Engineer Addl. Asst. Engineer
vi) Extension of time Full powers upto six Full powers in respect of Full powers in respect of Full powers in respect of
months subject to no tenders accepted by him tenders accepted by him tenders accepted by him
additional financial subject to no additional subject to no additional subject to no additional
commitment (BP Ms.No financial commitment. financial commitment. financial commitment,
362,dt.31.3.84&BPMs. (BP Ms.No (BP Ms.No (BP Ms.No.
No.874, dt. 15.9.84) 362,dt.31.3.84&BPMs. 362,dt.31.3.84S.BPMs. 362,dt.31.3.54&BPMs.
No.874,dt.15.9.84) No.874,dt.15.9.84) No.874. dt.15.9.84)
vii) Waiver of tenders: Nomination
a) Electrical works (Ordinary) The SE/Construction / (+)Rs.10000/-(+)(BP (+)The rates should be
Can waive tenders both Operation and Ms.No.362.dt.31.3.84 restricted to the rates as
for lumpsum and piece Generation Can take up and BP Ms.No.874. per the schedule of
work agreements for works with- out calling dt.15.9.84 rates. Where the
construction and opera- for tenders upto a limit schedule of rates do not
tion works upto of Rs.50000/-(+) (BP cover items the standard
Rs.1,00,000/-(+)(BP Ms.No.362,dt. 31,3.84 rates should be
Ms.No.58, 3.2.64 and and BPMs,No.874, prescribed by the CEE's
Boards memo dt.15.9.84 in consultation with the
No.15MS/64-6, 31.7.64; S.E.s(BP Ms.No,362,
dt.31.3.64 and BP
Ms.No.874, dt15.9.64
28. Power under the Indian Electy, Act. I) Can accord renewal Can perform the
permission for utilisation functions of electrical
of diesel/steam genera- inspectors under Rule
ting sets by the 63 of I.E. Rules 1956
consumers for a period with respect to the
of one year (BP captive generating
Ms.No.907(Comml.) plants being established
dt.7.11.79) ii) Can by private industrial
perform the functions of units. (GO Ms.No. 161
electrical inspectors dt. 28.12.95)
under Rule 63 of I.E.
Rules 1956 with respect
to the captive generating
plants being established
by private industrial
units. (GO Ms.No. 161
dt. 28,12.95)
Item Particulars Zonal Chief Engineer/ Superintending Divisional Engineer Assistant Divisional Assistant Engineer/ Remarks
No. Chief Engineer Engineer Engineer Addl. Asst, Engineer
29
Data statements for rants of Full powers to sanction
Buildings subject to certificate of
audit except I) in case
of difference of opinion
with audit ii) in case
where the building is
used partly for
residential and partly for
non residential purpose.
BP Ms.No58,dt. 3.2.64.
30. LOSSES DUE TO May sanction write off
DISMANTLEMENT OF POWER of losses of capital due
LINES: to dismantling of power
lines etc. upto Rs.500/-
in each case the loss
being debited to
Revenue Account. BP
Ms.No.58,dt. 3.2.64.
31 CHECK MEASUREMENT
a) Civil works Check measure 24 bills Full powers. NOTE:
in a year BP No stipulation that a
Ms.No.943.dt.18.11.69. bill has to be check
measured by
Executive Engineer
before it is passed for
payment.
b) Electrical Works. I) Check measure bills
excess of Rs.15000/- 1)To check measure
and final bills in respect all part bills of works
of those whose total upto Rs.15000/-
value including part bills subject to condition
exceed Rs.15000/-sub- that final bills are to
ject to condition that not be check measured
less than 24 bills are by DE. ii) To check
check measure in a measure all stores
year, ii) To check bills upto Rs.50000/-
measure all stores bill in in value. BP
excess of Rs.15000/- in Ms.No,422,dt.
value BP 12.5.86, iii) Capital
Ms.No.492,dt.20.871) works over Rs.25OO/-
SC works over
Rs.1000/-other works
10% BP
Ms.No.840,dt.28.8.84.
Item Particulars Zonal Chief Engineer/ Superintending Divisional Engineer Assistant Divisional Assistant Engineer/ Remarks
No. Chief Engineer Engineer Engineer Addl. Asst. Engineer
32-35 BLANK
B. POWER SALES, CONTRACTS AND PUBLICITY
36 I. Contracts (Revenue)
a) High Tension power supply To accept all HT
agreements
b) Low Tension power supply To accept all LT Revised agreement form
agreements introduced needs to be
signed by the consumer
only.
1) No agreement
need be taken in
respect of Low tension
consumers except in
respect of
Industrial consumers
and Low Tension
consumers with special
guarantee (AP. State
Electricity Board Memo
no. 7089-G1/69-10, dt.
9.11.1970). Agreements
and application cum
agreement should be
obtained from all
consumers on a stamp
paper valued Rs.100/-
except domestic, Non domestic
/commercial and general
purpose consumers In
respect of domestic, Non-
domestic/commercial and
general
purpose categories, the
consumer shall be required to
affix a specia sdhesive stamp of
Rs,100/ on the l.t Test
report(Original)
at the time of release of service
by the authorised officer on
or after 1-12-97,
No. Particulars Zonal Chief Engineer / Superintending Divisional Engineer Assistant Divisional Assistant Engineer/ Remarks
Chief Engineer Engineer Engineer Addl. Asst. Engineer
(Board's Memo No. 4201 Q1/71-
3. dt.17.4.1972). &
Memo No. CE/Coml/AE/TCS-
Genl/792./97 Dated. 21-11-1997,
At the bottom of the agreement
the following certificate shall be
recorded. "Certified that the
connected load as
per the estimate is ..........HP
(in
words.........................)
vide sanction no............
AE/AAE/ADE (Vide AP
State Electricity Board
Memo no. 1967-G1/71,
dt. 29,1.72).
II i exte I p I pos I R
. o nt of n o n ite t e
1) N
D Rs.5 T sch o
H
2)
e 000/ r R em
r L - in e e e in
at each s s whi
in case p p ch
g/ . BP e e the
r Ms. c c ser
e No.8 t t vjc
pl T 22,dt o o e/s
h e .4.3. t f erv
a r 78 L L ice
si m T T s
n in is/
g a s S ore
of t e e incl
c e r r ude
o a v v d is
nt g i i mai
r r c c ntai
a e e e ned
ct e s s at
e m 20
d e T T %
d n h h eve
e ts e e n
m r afte
a e r r r
n g e e der
d a m m atio
a r u u n.
) di n n (BP
L n e e Ms.
T g r r No.
S lo a a 683
U s t t ,dt.
P s i i 17.
P e v v 9.7
L s e e 0)
Y o n n
f e e
r s s
e s s
v
e o o
n f f
u t t
b) e h h
T t e e
er o
m t c c
in h o o
at e m m
Ill) HIRE AGREEMENT
a)Generating Plant Full powers Diesel sets not
BP Ms.No.58,dt.3.2,64 exceeding 100 MW for
one year. Further
renewals with the
approval of Chief
Engineer BPMs.No.58,
dt.3.2.64
b)Hire of electrical equipment to Full Powers Full powers subject lo
'consumers within the area of power BPMs.No.58,dt.3 2. condition that the
systems including licensees area in period of hire shall not
the power area (except to private exceed one year. BP
consumers vide BP Ms.No.348 Ms.No.58.dt. 3.2.64
dt.15.4.83
IV) Special agreements Full powers.
BPMs.No.58. dt.3.2.64
37 Demonstration, showrooms Rs.5000/-
propoganda, and publicity BP Ms.No.58, dt.3.2.64
38-45 BLANK
Item Particulars Zonal Chief Engineer/ Supt, Engineer Divisional Engineer Asst, Div. Asst. Engineer/ Remar
No. Chief Engineer Engineer ADDL. A.E. ks
C. PURCHASES AND DISPOSALS
46. i) Purchase of materials (This
covers only the normal
construction stores and ordinary
stores, and tools and plant.
Special tools and plant like
breakdown vans, Jeeps and
lorries are to be purchase on the
orders of the Board),
of similar purchases
made by DE's working
under their control. In
cases where purchases
are made by the D.E.s
and SE's deviating from
the normal standard
terms other than the
terms of payment, the
SEs and CEs shall
approve the purchase
itself after examining the
proposal and satisfying
themselves of the need
for the purchase. (BP
Ms.no.909, dt. 28.8.78.
1) accept suppliers
payment terms which
are their normal
standard terms and
2) make advance
payments upto 10% of
the order in case of
purchase of spares from
M/s BHEL if insisted
upon, for equipment
supplied by them (BP
Ms.no.62 7, dt. 12.8.85)
f) T&P Rs.10,000/-(BPMs.
No.748, dt. 18.7.77)
Item Particulars Zonal Chief Engineer/ Supt. Engineer Divisional Engineer Asst. Div. Asst. Engineer/ Remarks
No. Chief Engineer Engineer ADDL. A.E.
g) waival of Test certificates Superintending Engineer Divisional Engineers Superintending Engineers
can waive the test are empowered to and Divisional Engineers
certificates clearance in relax guarantee are authorized to waive the
the case of following period and lo wavie guarantee clause and test
sundry items within their test certificates certificate clause in case
purchase powers. clause in respect of purchase of sundry
of purchase of items as below:
sundry items within
their powers.
i) Cross Arms.
a) Gl Bends b) Teak a) Gl Bends b) Teak ii) Insulation tape
wood boards c) Teak wood boards c) Teak iii) Sealing wires
Wood plugs d) Back Wood plugs d) Back iv) Fuse wires
clamp, stay clamps etc. clamp, stay clamps etc. v) Transformer name
e) Bolts and nuts e) Bolts and nuts Boards
0 Link clips g) MS f) Link clips g) MS vi) Danger plates
washers h) Cl knots washers h) Cl knots vii) Cotton waste
1) ASB Type distribution 1) A&B Type distribution viii) Soldering lead
boxes j) Wood screws boxes j) Wood screws ix) TW Reapers
x) TW Aerial Boards
xi) (BP Ms.no.484, dt.
(BP Ms,no.455, dt.31.7.72) (BP Ms.no.455, dt.31.7.72)
8.8.1973).
h) Spares for equipment I) Purchase spares for
vehicles transformers,
Telephones and other
equipments upto
Rs.1000/- in each case.
Item Particulars Zonal Chief Engineer/ Supt.Engineer Divisional Engineer Asst Div. Asst. Engineer/ Remarks
No. Chief Engineer Engineer ADDL. A.E.
i) Steel material respect of subordinate NOTE: The exercise
officers under his control of above powers
should not result in
splitting up of an
estimate for purpose
of obviating the
necessity of obtaining
a) Office furniture higher sanctions. (BP
Ms.no 870. dt 18 9
68)
ii) Purchase of
batteries etc. for all
vehicles upto
rs.1000/- in a year
and waive all terms of
local purchase order
within that financial
limit. (BP Ms. No.862,
dt. 17.9.1968).
N
o
.
48. iv) Sale and Dismantlement of Rs.10000/- (BPMs.no. Rs.5000/- (BP Rs,1000/-(BP
buildings incharge of Andhra 58 dt. 3.2.1964) Ms.no.58, dt. 3.2.64). Ms.no.58, dt,
Pradesh State Electricity Board 3.2.64).
when the book value of the buildings
does not exceed Rs. 10000/- .
Ii) Equipment and T&P which has Upto Rs.1 lakh Upto Rs. 10000/- No powers
not served normal life
Item Particulars Zonal Chief Engineer/ Supt.Engineer Divisional Engineer Asst. Div. Asst. Engineer/ Remar
No Chief Engineer Engineer ADDL. A.E. ks
iii) Sanction of Survey Report of
Vehicles, Power Transformers and
Theft of conductor and Write off
losses
I) O&M Establishment
Service Rules
e) Retirement and re-employment Can re-employ the workers Can retire the workers
of retired persons for a period of one year at a employed in his circle
time vide Rule 7 of the Draft (Both appointed by him
statutory Rules for OSS and the Chief Engineer
Establishment, Electricity) on their
attaining the age of
superannuation subject
to issue of required
notices to persons with
regard to re-employment
BP Ms.no.58, dt.3.2.64.
f) Retrenchement and absorption of Appellate authority for Can retrench workers No powers for
retrenched persons retrenchment made by employed in his circle retrenchment. Can
Superintending Engineers. with the system as a absorb retrenched
(BP Ms.no.58, DT. 3.2.64) unit. Full powers for workers from his
absorption of retrenched Division (or circle
workers from his or subject to instructions
other systems. (BP from Superintending
Ms.no,58dt. 3.2.64). Engineer). (BP
Ms.no.58dt. 3.2,64
Appellate authority for
cases of suspension Can place the workers
g) Suspension Appellate authority for
made by DE, Can place under suspension to
suspensions made by
workers under whom he is the
Superintending Engineers.
suspension to whom he appointing authority. (SP
(BP Ms.no.56, dt. 3.2.64)
is the appointing Ms.no.58, dt. 3,2.64)
authority and for whom The AA0/ER0 is also
the DE is the appointing competent to suspend
authority. (BP Ms.no.58, any worker in his ERO
dt. 3.2.64) vide BP 721 dt. 20.8.86
ltem NO Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engineer / Remarks
Chief Engineer Engineer Addl.Asst. Engineer
h) Dismissal and Removal from Appellate authority for Appellate authority for Full powers to dismiss or
services dismissals and removals dismissals and removals remove the categories of
I) Appellate authority made by Superintending made by DE. Full workers for which he is
Engineers. (BP Ms.no.58, powers to dismiss or the appointing authority
dt. 3.2.64) remove workers (BP Ms.no.58 dt.
appointed by him. The 3.2.64). However the
Superintending Engineer SE is competent to
is competent to award award major/minor
punishment for which punishments based on
the DE is the appointing the reports of
authority and where the DE/Enquiries, as the SE
SE has finalized the is competent to appoint
enquiry reports of DE/Enquiries as Enquiry
DE/Enquiries vide Officer.
Board's memo no.
DP/DMV/63/N2/93-2,
16.1.93). (BP Ms.no.58,
dt. 3.2.64)
j) Relaxation of service rules Full powers to grant
exemptions from age,
qualifications and
experience etc. for all
posts, (BP Ms.no.58, dt.
3.2.64)
k) Diversion of vehicle drivers posts Full powers to divert the
posts of vehicle drivers
along with vehicles for
which the posts are
sanctioned. (BP
Ms.no.510dt. 4.11.63).
Item No. Particulars Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Divisional Asst, Engineer / Remarks
Chief Engineer Engineer Add I. Asst. Engineer
II. CONSTRUCTION
ESTABLISHMENT Empowered to create Full powers to
SERVICE RULES posts to 33/11 KVss create and
a) Creation of post at the rate of LM-4, divert all posts
JLM-1 vide BP(P&G. (in the Circle)
Ms.no.22dt, 10.4.91 the time scale
of which is
Rs.248/-
maximum (I.e.)
upto LI cadre
subject to
maintenance of
system
seniority for
such posts
(BPMs.no 603,
7.10.71)
Creation of
posts in work
Can make
charged
b)Appointments and appointments and
establishment is
promotions promotions to the
limited to only ,
for capital works categories of the
and not for posts the
operation works maximum of the
on any account. time scale of which
(BPMs.no 603, is Rs 248/-i.e.upto
7.10.71) LI & other
equivalent caders
Can make subject to
appointments maintenance of
and Divisions seniority
promotions lor for such posts.
all the posts Can delegate his
the minimum powers to the Asst.
scale of which Divsional
is beyond Engineers. (BP
Rs.130 I.e. L.I. Ms.no.603dt.
and other 7.10.71). Also
equivalent applies to
cadres.Subject Executive
to
Engineers
maintenance of
incharge of
system
construction
seniority for
works. (Memo
such posts.
BPMs.no.603 no.2319-K2/71-
dt. 7.10.71 6dt. 4.12.71)
Item No. Particulars Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engineer/ Remarks
Chief Engineer Engineer Addl.Asst. Engineer
c) Postings and Transfers Competent to make Competent to make
postings and transfers posting and transfers of
of all categories for all categories for which
which he is the he is the appointing
appointing authority in authority in his division.
his circle. Can delegate
powers to divisional
Engineers to transfer
between divisions on
mutual consent of both
Divisional Engineers/
Executive Engineers.
e) Retirement and reemployment of Can retire the personnel Can retire the personnel
retired personnel in all categories on their on the dates of their
attaining the age of attaining the age of
superannuation in this superannuation in his
circle. division.
f) Retrenchement and absorption of Can retrench workers for Can retrench workers in
Appellate authority for
retired personnel whom he is the his division for whom he
retrenchment made by
appointing authority, is the appointing
superintending Engineers.
subject to maintenance authority subject to
of system seniority. maintenance of division
Appellate authority for seniority. Can absorb
retrenchment made by retrenched workers from
DE/Executive Engineer. his division
Can absorb retrenched
workers from other
circles
Item No. Particulars Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engineer/ Remarks
Chief Engineer Engineer Addl.Asst. Engineer
g) Suspensions Appellate authority for Appellate authority for Can place any worker
suspensions made by suspensions made for under suspension in his
Superintending Engineers. posts for which DE is division. The AAO/
the appointing authority. ERO is also competent
Full powers to suspend to suspend any worker
any person in a post to in his ERO. vide BP
which he is the Ms.no.721, 20.8.86.
appointing authority.
h) Dismissal and removal from service Appellate authority for Appellate authority for Full powers for dismissal
dismissals and removals dismissals and removals and removal of all
i) Appellate authority made by Superintending made by divisional categories, of personnel
Engineers. Engineers/executive for whom he is the
Engineers. Full powers appointing authority.
to dismiss and remove However, the SE is
any person in a post competent to award
which he is the major/minor
appointing authority. The punishments based on
SE is competent to the reports of
award punishments DE/Enquiries as the SE
which the DE is the is the competent to
appointing authority and appoint DE/Enquiries as
where the SE has Enquiry Officer. (Board's
finalised the enquiry memo no.
reports of DE/Enquiries DP/DMV/63/N2/93-2dt.
vide (Board's memo no. 16,1.93.
DP/DMV/63/N2/93-2 dt.
16.1.93.
III. PAY AND ALLOWANCES ETC.
O&M ESTABLISHMENT
a) Fixation of pay in intermediate Full powers to start any Full powers to start any
states of the time scale of pay worker at any stage of the worker at any stage of
scale of pay for categories the scale of pay for
for which the Divisional categories for which the
Engineer is the appointing Divisional Engineer is
authority the appointing authority.
Item No. Particulars Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engineer / Remarks
Chief Engineer Engineer Addl.Asst. Engineer
b) Sanction of workmen's Appellate authority for Appellate authority for Can sanction
compensation categories for which categories appointed by compensation to
superintending Engineer is DE.s. Can sanction workers for whom he is
the appointing authority. compensation to the appointing authority,
workers for whom he is subject to concurrence
the appointing authority obtained from Labour
subject to concurrence Commissioner and
obtained from the labour observance of
commissioner and compensation rules.
observance of
compensation rules.
c) Sanction of retrenchment Appellate authority for Appellate authority for Can sanction
compensation. categories for which categories appointed by retrenchment
superintending Engineer is Divisional Engineers. compensation to
the appointing authority Full Can sanction workers for whom he is
powers subject to the retrenchment the appointing authority
conditions that;- i) Payment compensation to subject to concurrence
is regulated according to workers for whom he is obtained from Labour
the provisions of Industrial the appointing authority commissioner and
Disputes Act. ii) Consulting subject to concurrence observance of ID Act
SLA obtained from Labor provisions.
Commissioner ;and
Consulting Labor subject to ID Act
commissioner, iv) Funds provisions.
are available to meet the
expenditure (BP Ms.no.558,
dated 31.12.1968).
Full powers in all cases Full powers to sanction Full powers to sanction
d)Sanction of subsistance allowance
beyond a period of 6 to the workers to whom to the workers to whom
months. he is the appointing he is the appointing
authority upto six authority upto six
months. months.
DO
DO
Full powers to sanction
c) Sanction of retrenchment Full powers to sanction
subsistence allowance subsistance allowance
compensation
to the workers to whom to the workers to whom
he is the appointing he is the appointing
d) Sanction of subsitance allowance
authority for a period of authority for a period of
Full powers in all cases
six months. six months.
beyond a period of six
months.
Full powers within the Full powers within the
jurisdiction of the Board. jurisdiction of the circle.
52. LEAVE
Full powers to grant Full powers to grant
I. O&M ESTABLISHMENT leave to all categories of leave to all categories of
workers for which he is workers for which he is
the appointing authority. the appointing authority.
He can also grant leave He can also grant leave
to all categories of to all categories of
workers for which the workers for which the
Chief Engineer Superintending
Electricity is appointing Engineers is the
authority and seek appointing authority and
ratification (BP seek ratification (BP
Ms.no.58, dt. 3.2.64) . Ms.no.298, dt. 17.4.69)
In respect of . In respect of
unauthorised absence unauthorised absence
for more than 4 months for less than 4 months
full powers as per Reg, full powers as per Reg.
15(4) of APSEB Leave 15(4) of APSEB Leave
Regulations. Regulations
DO DO
II. CCNSTRUCTION ESTABLISHMENT
II. Cancellation charges for air CEs and FA & CCAcan The Secretary is
tickets sanction cancellation empowered to sanction
charges in all cases except cancellation charges of
relating to cases of officers air journeys.
who can perform air
journeys without special
permission and to those in
whose case permission of
Chairman is required. (BP
Ms.no.139dt. 28.2.81).
Item No. Particulars Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Asst. Engineer/ Remarks
Chief Engineer Divisional Add).Asst. Engineer
Engineer
64. Non-gazetted technical staff Asst.
Engineers /Addl. Asst. Engineers
appointments
C
a
n
s
a
n
c
ti
o
n
l
e
a
v
e
u
p
t
o
3
0
d
a
y
s
a
s
p
e
r
r
u
l
e
s
w
it
h
o
IV SUSPENSION Chief Engineer with In cases where substitute
leave eligibility and his is essential and/ or the
recommendation. (BP duration of leave is more
Ms.no.836, dt. than 30 days he may
V. Sanction of periodical 11.12.1970 transmit the leave
increments application to SE with
eligibility and his
recommendation. (BP
Ms.no.836, dt.
11.12.1970). May grant
leave in case where extra
cost is not involved.
Chief Engineer to
authorize
performance of
journeys upto the rank
of ADEs to Tamil Nadu
State only under Rule
60© of APIA Rules in
connection with urgent
project/Operation
works (BP Ms.no.819,
dt. 9.12.70).
92. Leaflets and pamphlets Can approve and sanction Can approve and sanc-
leaf lets, pamphlets, tion leaflets, notices for
posters, notice boards, advertisement, and
exhibits and distribution. propaganda locally.
This includes danger and
warning notices also.
93 Purchase of maps Full powers Can purchase maps Executive Engineer can
BP Ms.no.58. dt 3.2 1964. upto a limit of Rs.100/- purchase maps upto a
at a time (BP Ms.no.674 limit of Rs.50/- at a time.
dt. 9.12.74) BP Ms.no.674, dt.
9.12.74).
94. Exhibition Can sanction expenditure
upto Rs.5000/- for
participating in exhibition
subject to budget provision
(BP Ms.no.58.dt. 3.2.64).
95. Hire of building lease deed in the Can sanction rents to Chief Can sanction rents to
standard form Engineer s office and division office, sub-
Superintending Engineer division office, section
office subject to the con- office and ERO subject
ditions laid down in BP to the conditions laid
(P&GGen)Ms.no.263dt. down in BP(P&G-Gen.)
30.12.95 and can accept Ms.no.263, 30.12.95.
lease deed in the prescribed Can accept lease deed
form in the prescribed form.
Item No. Particulars Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engine Remarks
Chief Engineer Engineer Addl. Asst. Engineer
Telephones
96. Full powers in respect of 1.S.E.8 for their offices
offices directly under his and residences 2.Can
control under non OYT sanction to the offices
scheme. BPMs.no.674,dt. and residences of
9.12.64. D.E.sand ADEs 3.
DE(Operatlon) office and
his residence, power
house and sub-stations
district stores, Electricity
Revenue office, Fuse off
call offices under non-
OYT scheme.
97. WRITE OFF LOSSES
110. Stationary and Rubber stamps To purchase locally various Rs.800000/-forS Rs.50/-(BPMs.no.58 Sr. Accounts Officer To
articles of stationery upto E.s(O) for purchase of dt.3.2.64). purchase stationary
Rs.1000/- (Rs. one stationary for printing articles not exceeding
thousand only) at a time and other stationery Rs.50/- in each case. BP
and upto a minimum of articles and printing Ms.no.490, dt. 10.7.69
Rs.8000/- (rupees eight charges. (BP
thousand only) per year ms,no.276,dt. 23.3.69). Asst. Accounts Officer /
subject to budget provision For other S.E.s(Other ERO To purchase
for the year. (BP Ms.no.66 than S.E.sat KTS and stationary articles not
dt. 11.2.1966) FAS CCA VTPS). Rs.20000/-for exceeding Rs.50/- at a
can exercise all above stationary other than time subject to ceiling limit
powers. C E / P & MM upto printing purposes. Rs. of Rs,1800/- per annum.
Rs.15000/-at a time 10000/- printing charges. BPMs.no.868, dt.2.12.85.
subject to budget provision Rs.20000/-for stationary
in respect of requirements required for printing. (BP
of Vidyuth Soudha (BP ms.no.392 dt, 22.4.68
Ms.no.1038, dt.22,10.83), and BP Ms. no.412 dt,
CEEs, VTSandKTScan 30.4.68. Rs.70,000/- per
incur expenditure on annum toS.E.S/TLC
stationery and printing upto Cuddapah, Hyderabad
Rs,2.00 lakhs in each case. and Rajahmundry
BP Ms,no.81,dt. 7.2.85). (BPMs.no.116 dt.9.2.82
and BPMs.no 833 dt.
26.9.83. I) To sanction
To purchase new type estimates for repairs to
111 Typewriters and Machines. writers required for their the type writers and I) Sanction estimates for
office and offices cub- duplicators upto repairs to the typewriters
ordinate to them subject to Rs.100/-without and duplicators upto
the condition that the cost of reference to director of Rs.50/-without reference
typewriters should not stationary. BP ms.no.687 to the director of
exceed rate contract with dt. 6.11.1972 stationary. BP
government at the time of Ms.no.687, 6.11.1972).
purchase. BP Ms.no.318,dt.
14.5.68.
Item No. Particulars Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engine Remarks
Chief Engineer Engineer Addl. Asst. Engineer
112. Clothing, Liveries and uniforms Full powers according to Full powers according to
Scales laid down by the Scales laid down by the
Board. BPms.no,58, dt. Board, BP ms.no.58, dt.
3.2.64, 3.2.64.
113. Printing Rs.2000/-per annum BP Rs. 10000/-
Ms.no,58,dt. 3.2.64.
CEE(P&MM)upto
Rs.15000/- atatime subject
to budget provisions in
respect of requirements of
Vidyut Soudha. BP
Ms.no.1083dt. 22.10.83
CEE/VTPS& KTPS
Rs.200000/- each including
stationary
Item No, Particulars Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engine Remarks
Chief Engineer Engineer Addl. Asst. Engineer
Separate powers to Project Accounts Officer,
Lower Sileru Project.
116. Technical and accounts books and Full powers (BP Ms.no.58, dt 3 Can purchase books The Divisional Engineer s/
periodicals, codes, manuals and 2 64). Full powers to FA S upto a limit of Rs. 75/-at Executive Engineer s can
books of reference. Chief Controller of Accounts a time subject to purchase books upto a
for purchase of Accounts budget provision. (BP limit of Rs.50/- at a time
books periodicals, codes, Ms.no 291, dt.2.5 72). subject to budget provi-
manuals and books of sion. (BP ms no 291 dt 2 5
reference subject to budget 1972)
provision (BP ms,no 535, dt
16 8 67
VT1 No Particulars Zonal Chief Engineer / Suptd Engineer Divisional Engineer Asst. Divisional Asst. Engine Remarks
Chief Engineer Addl. Asst. Engineer
117 Bicycles
To purchase one bicycle Repairs to be done
Engineer for every new office locally. BP Ms.no,58,
under their control dt.3.2 64
Can sanction within the subject to budget
budget provision the initial provision. BP
purchase of new cycles upto ms.no.687 ,dt. 16.11.72
a limit of 3 according to the
needs for his office and for
each office under his control.
(BP Ms.no.58.dt.3.2 64).
122. Office Expenses Full powers To sanction supply of SAO to incur contingent
gum pots, rat traps, expenditure not
water pots brooms, exceeding Rs.25/- at a
nails, soaps, ropes, time. (BPMs.no.490dt.
match boxes, paste 10.7.69.
thread, umbrellas of
peons lightening,
binding advertisements,
window delivery tickets,
postal commission on
money orders, post and
telegraph guides, rail
way guides etc. repairs
to bicycles subject to
budget allotment.
Purchase of medicines required for i)Rs.20000/- at a time for Rs.15000/-at a time for SE/General
various dispensaries.of APSEB. each hospital/dispensary each hospital/ Services/RTPP
subject to the conditions dispensary subject to Rs.5000/- BP (Proj.
laid down in BP Ms.no.252, the conditions laid down Gen.) Ms.No.54, dt.
dt.6.2.97 in BP Ms.no.252, 2.9.97
ii) Rs.15000/- on rate contract dt.6.2.97
vide B.P. Ms. No 54 dt.2.9.97
Item No. Particulars Zonal Chief Engineer/ Chief Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engine Remarks
Engineer Engineer Addl. Asst. Engineer
SE/RTS/Ramagundam
may incur expenditure
towards entertainment
charges upto rs.25/- on
each occasion and subject
to a ceiling of Rs.500/- per
annum in connection with
the visits of VIPs and other
high dignitaries to
RTS(BPms.no.977dt.
3.12.79.).
To all categories of
employees including O&M
133 I. Sanction of advances for celebration Full powers in respect of
and construction. BP
of marriages. employees in Class 111 and
Ms.no.929, dt.11.9.78.
IV for Chief Engineer s and
Chief Controller of
Accounts. (BP Ms.no.687,
dt.16.11.72) and BP
Ms.no.623, dt. 19.10.73.
II. Sanction of conveyance
advances
To all categories of Sanction of advances
a) Cycle advances employees including under (I) and (II) and
b) Motor car advances O&M and construction SE's and employees
c) Motor cycle advances staff. working on deputation
will be done at Head
quarters. {BP
Ms.no.929, dt. 11.9.78).
Item No. Particulars Zonal Chief Engineer/ Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engine Remarks
Chief Engineer Engineer Addl. Asst. Engineer
l) insurance for covering risk during Full powers Full powers BPMs.no EE/TLC may insure
transport from one stores to another BP Ms.no.76, dt.8 2.74 76,dt.8.2.74 costly and fragile sub
fragile/costly equipment. station equipment etc. to
Full powers cover transit risk with the
Ill) Insure equipment purchased Full powers BP Ms.no 76,dt. 8.2.74 nationalized insurance
from manufacturers in the country. BP Ms.no.76.dt.8.2.74 companies. BP
Ms,no.644,dt. 23.8.82.
Item No. Particulars Zonal Chief Engineer / Suptd. Engineer Divisional Engineer Asst. Divisional Asst. Engine Remarks
Chief Engineer Engineer Addl. Asst. Engineer
138. Sanction of estimate
for 132 KV sub station or 220 KV Can incur an expenditure of Can incur an expenditure of
Sub station Rs.5000/- Rs.5000/-
Memo no. SO(P)/PRSI/502/ Memono. SO(P)/PRSI/502/
94,dt. 21.1.95 94,dt. 21.1.95
for 132 KV sub station or Can incur an expenditure of Can incur an expenditure of
220 KV sub station Rs. 10000/- Rs. 10000/-
Memo no. SO{P)/PRSI/502/ Memono. SO(P)/PRSI/502/
94, 21.dt.1.95 94, dt.21.1.95
I, LT Services
Full powers
150. App
rov
al
of
jour
nai
entr
y
for
revi
sion
of
de
ma
nd
upw
ard/
dow
nwa
rd
on
acc
oun
t of