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Core Purpose

The Central Government has issued an amendment to the "Railways (Allocation of Working Expenses) Rules, 1999" by substituting the Table in rule 5, sub-rule (1).

Detailed Summary

On February 24, 2023, the Ministry of Railways (Railway Board) issued a notification, F. No. 2022/TC(FM)/10/16(E), to further amend the "Railways (Allocation of Working Expenses) Rules, 1999". Exercising powers conferred by sub-section (1) of section 3 of the Railways Act, 1989 (24 of 1989), the Central Government introduced the "Railways (Allocation of Working Expenses) (Amendment) Rules, 2023", which will come into force upon their publication in the Official Gazette. The amendment specifically replaces the existing Table in rule 5, sub-rule (1) of the 1999 Rules with a new, comprehensive Table. This new Table outlines 26 Abstracts, from 'A' (Administration) to 'Z' (Miscellaneous Adjustments), each detailing specific sub-heads for the allocation of various working expenses, including 'Repairs and Maintenance of Permanent Way', 'Operating Expenses—Traffic', 'Staff Welfare and Amenities', and 'Traffic Earnings'.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2539] NEW DELHI, MONDAY, MAY 25, 2026/JYAISTHA 4, 1948 CG-OR-E-27052026-272896 MINISTRY OF RAILWAYS [East Coast Railway(Construction)] NOTIFICATION Bhubaneswar, the 25th May, 2026 NOTICE UNDER SECTION 20E OF THE RAILWAY ACT, 1989 S.O. 2631(E).— Whereas, by the notification of the Government of India, in the Ministry of Railways (East Coast Railway, Construction Organisation), Notification number, S.O. 3220 €. dated the 15th July, 2025 , S.O 3536€ dated the 6th August ,2025 & S.O 5031€ dated the 5th November,2025 published in Gazette of India, Extraordinary, Part II, section 3 Sub-section (ii), dated the 15th July, 2025 & dated 6th August 2025 & dated 5th November 2025 (herein after referred to as the said notification) and issued under sub-section (1) of section 20A of the Railways Act, 1989 (24 of 1989) (herein after referred to as the said Act), the Central Government declares its intention to acquire the land specified in the schedule annexed to the said notification for the purpose of execution, maintenance, management and operation of Special Railway Project, namely, “New line between Puri and Konark (32.02 km)” indistrict-Puri in the state of Odisha. And whereas, the substance of the said notification was published in daily local newspapers namely ―Pragativad & Samaj in Odiya (Bhubaneswar Edition) on dated 15thJuly, 2025 & ―Samabad & Samaj‖ in Odiya(Bhubaneswar Edition) on dated 12th September ,2025 & ―Dharitri & Prameya‖ in Odiya (Bhubaneswar Edition) on dated 06th December, 2025 , under sub- section (4) of section 20A of the said Act; And whereas, objections were received; Competent Authority has heard the objections and orders have been passed in terms of section 20D of the said Act. And whereas, in pursuance of sub-section (1) of section 20E of the said Act, the Competent Authority has submitted its report to the Central Government. [F. No. CE/CON/II/BBS /PURI-KONARK/20E/25 village/Sadanandpur-Alanga] H. ANANTHARAMAN, Chief Engineer (Con-II) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. Now therefore, upon receipt of the report of the Competent Authority, and in exercise of the powers conferred by sub-section (1) of section 20E of the said Act, the Central Government hereby declares that the lands specified in the schedule annexed here to shall be acquired for the aforesaid purpose; And further, in pursuance of sub-section (2) of section 20E of the said Act, the Central Government hereby declares that on publication of the notification in the official Gazette, the land specified in the schedule annexed here to shall vest absolutely in the Central Government free from all encumbrances. SCHEDULE Brief description of the land to be acquired, with or without structures, falling within the Special Railway Project, namely “New line between Puri and Konark (32.02 km)” indistrict-Puri in the state of Odisha. Name of District: Puri 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Input document:** ``` [CONTENT_BEGIN] MINISTRY OF RAILWAYS (Railway Board) NOTIFICATION New Delhi, the 24th February, 2023 (1) F. No. 2022/TC(FM)/10/16(E).––In exercise of the powers conferred by sub-section (1) of section 3 of the Railways Act, 1989 (24 of 1989), the Central Government hereby, makes the following further amendments in the “Railways (Allocation of Working Expenses) Rules, 1999”, namely:- 1. Short title and commencement.—(1) These rules may be called the Railways (Allocation of Working Expenses) (Amendment) Rules, 2023. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Railways (Allocation of Working Expenses) Rules, 1999 (hereinafter referred to as the said rules), in rule 5, in sub-rule (1), for the Table, the following Table shall be substituted, namely:- TABLE +-----------------------------------------------------------------------+ | S.No. | Abstract and its Sub-Heads | +-------+---------------------------------------------------------------+ | 1. | Abstract ‘A’—Administration: | | | (a) General Superintendence & Services | | | (b) Executive Management | | | (c) Accounts and Audit | | | (d) Stores Department | | | (e) Printing and Stationery | | | (f) Cost of Staff (excluding cost of staff under (a) to (e)) | | | (g) Cost of Material (excluding cost of material under (a) to (e)) | | | (h) Other Expenses | | | (i) Capital | +-------+---------------------------------------------------------------+ | 2. | Abstract ‘B’—Repairs and Maintenance of Permanent Way: | | | (a) Track | | | (b) Bridges and Culverts | | | (c) Works including residential and service buildings | | | (d) Signaling and Telecommunication | | | (e) Electrification of Track | | | (f) Cost of Staff (excluding cost of staff under (a) to (e)) | | | (g) Cost of Material (excluding cost of material under (a) to (e)) | | | (h) Other Expenses | | | (i) Capital | +-------+---------------------------------------------------------------+ | 3. | Abstract ‘C’—Repairs and Maintenance of Rolling Stock: | | | (a) Locomotives | | | (b) Carriages | | | (c) Wagons | | | (d) EMUs/MEMUs/DEMUs | | | (e) Cost of Staff (excluding cost of staff under (a) to (d)) | | | (f) Cost of Material (excluding cost of material under (a) to (d)) | | | (g) Other Expenses | | | (h) Capital | +-------+---------------------------------------------------------------+ | 4. | Abstract ‘D’—Repairs and Maintenance of Other Coaching | | | Stock: | | | (a) Tower Wagon | | | (b) Cranes | | | (c) Other Coaching Stock (excluding (a) and (b)) | | | (d) Cost of Staff (excluding cost of staff under (a) to (c)) | | | (e) Cost of Material (excluding cost of material under (a) to (c)) | | | (f) Other Expenses | | | (g) Capital | +-------+---------------------------------------------------------------+ | 5. | Abstract ‘E’—Repairs and Maintenance of Electrical Assets: | | | (a) Overhead Equipment | | | (b) Traction Sub-Stations | | | (c) Power Supply Installations | | | (d) Electric Loco Sheds | | | (e) Electric Car Sheds | | | (f) Cost of Staff (excluding cost of staff under (a) to (e)) | | | (g) Cost of Material (excluding cost of material under (a) to (e)) | | | (h) Other Expenses | | | (i) Capital | +-------+---------------------------------------------------------------+ | 6. | Abstract ‘F’—Operating Expenses—Traffic: | | | (a) Station Staff | | | (b) Running Staff | | | (c) Yard Staff | | | (d) Staff for Guarding | | | (e) Staff for Cleaning and Watering | | | (f) Cost of Staff (excluding cost of staff under (a) to (e)) | | | (g) Cost of Material (excluding cost of material under (a) to (e)) | | | (h) Other Expenses | | | (i) Capital | +-------+---------------------------------------------------------------+ | 7. | Abstract ‘G’—Operating Expenses—Loco Running: | | | (a) Staff for Loco Running | | | (b) Fuel | | | (c) Lubricants and Other Materials | | | (d) Cost of Staff (excluding cost of staff under (a) to (c)) | | | (e) Cost of Material (excluding cost of material under (a) to (c)) | | | (f) Other Expenses | | | (g) Capital | +-------+---------------------------------------------------------------+ | 8. | Abstract ‘H’—Operating Expenses—Electric Traction: | | | (a) Staff for Electric Traction | | | (b) Energy | | | (c) Lubricants and Other Materials | | | (d) Cost of Staff (excluding cost of staff under (a) to (c)) | | | (e) Cost of Material (excluding cost of material under (a) to (c)) | | | (f) Other Expenses | | | (g) Capital | +-------+---------------------------------------------------------------+ | 9. | Abstract ‘I’—Operating Expenses—Workshop: | | | (a) Staff for Workshop | | | (b) Materials | | | (c) Other Expenses | | | (d) Capital | +-------+---------------------------------------------------------------+ | 10. | Abstract ‘J’—Miscellaneous Expenses: | | | (a) General Charges | | | (b) Loss and Damage to Goods | | | (c) Compensation for Accidents | | | (d) Other Expenses | | | (e) Capital | +-------+---------------------------------------------------------------+ | 11. | Abstract ‘K’—Staff Welfare and Amenities: | | | (a) Health and Medical Services | | | (b) Education | | | (c) Recreation | | | (d) Housing | | | (e) Other Staff Welfare | | | (f) Capital | +-------+---------------------------------------------------------------+ | 12. | Abstract ‘L’—Superannuation and Pensionary Charges: | | | (a) Pensionary Charges | | | (b) Gratuity | | | (c) Other Charges | | | (d) Capital | +-------+---------------------------------------------------------------+ | 13. | Abstract ‘M’—Miscellaneous Charges: | | | (a) Depreciation | | | (b) Interest | | | (c) Rent and Rates | | | (d) Other Miscellaneous Charges | | | (e) Capital | +-------+---------------------------------------------------------------+ | 14. | Abstract ‘N’—Payment to Worked Lines: | | | (a) Payment to Worked Lines | | | (b) Capital | +-------+---------------------------------------------------------------+ | 15. | Abstract ‘O’—Suspense: | | | (a) Stores Suspense | | | (b) Miscellaneous Advances | | | (c) Capital | +-------+---------------------------------------------------------------+ | 16. | Abstract ‘P’—Loss on Working of Strategic Lines: | | | (a) Loss on Working of Strategic Lines | | | (b) Capital | +-------+---------------------------------------------------------------+ | 17. | Abstract ‘Q’—Subsidy from Government: | | | (a) Subsidy from Government | | | (b) Capital | +-------+---------------------------------------------------------------+ | 18. | Abstract ‘R’—Appropriation to Funds: | | | (a) Appropriation to Development Fund | | | (b) Appropriation to Revenue Reserve Fund | | | (c) Capital | +-------+---------------------------------------------------------------+ | 19. | Abstract ‘S’—Capital and Depreciation Reserve Fund: | | | (a) Capital | | | (b) Depreciation Reserve Fund | | | (c) Capital | +-------+---------------------------------------------------------------+ | 20. | Abstract ‘T’—Traffic Earnings: | | | (a) Passenger Traffic | | | (b) Goods Traffic | | | (c) Other Coaching Traffic | | | (d) Sundry Earnings | | | (e) Capital | +-------+---------------------------------------------------------------+ | 21. | Abstract ‘U’—Miscellaneous Receipts: | | | (a) Miscellaneous Receipts | | | (b) Capital | +-------+---------------------------------------------------------------+ | 22. | Abstract ‘V’—Net Revenue: | | | (a) Net Revenue | | | (b) Capital | +-------+---------------------------------------------------------------+ | 23. | Abstract ‘W’—Surplus/Deficit: | | | (a) Surplus/Deficit | | | (b) Capital | +-------+---------------------------------------------------------------+ | 24. | Abstract ‘X’—Dividend to General Revenues: | | | (a) Dividend to General Revenues | | | (b) Capital | +-------+---------------------------------------------------------------+ | 25. | Abstract ‘Y’—Appropriation to Reserve Fund: | | | (a) Appropriation to Reserve Fund | | | (b) Capital | +-------+---------------------------------------------------------------+ | 26. | Abstract ‘Z’—Miscellaneous Adjustments: | | | (a) Miscellaneous Adjustments | | | (b) Capital | +-------+---------------------------------------------------------------+ [F. No. 2022/TC(FM)/10/16(E).] SANJEEV JAIN, Executive Director, Traffic Commercial (Rates) [CONTENT_END]

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