Page 52 - Office Practice and Accounting -9
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Circular can be divided into two parts
          i.    Direct Circular: Circular directly sent to the branch offices from the authorities
                is direct circular. For e.g., circular issued from Ministry of Forest to District
                Forest Offices.
          ii.   Step-wise Circular: When a circular is sent to different levels, it is known as
                step-wise circular.
                For e.g., circular issued from Ministry of Forest to Regional Forest Offices and
                Regional Forest Offices to district forest offices.
                                       Nepal Electricity Authority

                                         Central Office, Kathmandu
                    Ref. No.                                       Date:..........................
                    The ……...........………….
                    ............................................
                    It is decided to use e-attendance system for the purpose of better records
                    of employees in every office effective from…………… as per the meeting
                    held on…….. So kindly ………..
                                                               Nepal Electricity Authority
                                                                            Central Office

          Mandatory Order (Tok Aadesh/tf]s cfb]z)

          Mandatory order is an official order issued to lower level officers and sub-ordinates
          by higher level authority. If a message is conveyed as a mandatory order, it means
          that it carries a stamp of authority with it and has to be accepted to do or not to do
          something. Getting of the mandatory order refers to the compulsion to take action over
          such matters by the lower level staff and such order may become the rule for taking
          action in the future. It is a direct order made by the head of the office or department
          to the lower level or sub-ordinates. It is common and often practiced in government
          offices in Nepal.
                                          Nepal Bank Ltd.
                                      Central Office, Kathmandu
              Date: ……………                             ………….
              All employees are hereby directed to visit the office canteen only during the
              lunch hours 1:00-2:00 pm. During the rest of office hours, if the employees need
              tea, cold drinks and snacks, they can order the canteen to get them at their seat.
              Copies to:
              All departments.
              Ramesh Shrestha
              Manager


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