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The Treasury Rules & The Subsidiary Orders

Section I

SHORT TITLE AND COMMENCEMENT

T.R. 1 – These rules may be called the “Treasury Rules (Assam)” and they shall come

into force on the 1st April, 1937.

Section II

DEFINITION

T.R. 2 – In these rules, unless the context otherwise requires , the following expression

have the meaning hereby assigned to them that is to say .

a) “Province” and “Government” mean respectively the Province and the

Government of Assam. “Governor” means Governor of the Province of

Assam.

b) “Public Accounts” means the Public Account of the Province of Assam,

i.e. to say , the consolidated fund into which moneys received on

account of the revenues of the Province as defined in Sec 136 of the

Government of India Act, 1935, are paid or credited and from which all

disbursement of, or on behalf of , the Province are met.

Note:- Without prejudice to anything contained in Section 136 of the Government of

India Act , “ Revenues of the Province would include all moneys received by

Government officers on behalf of the Government as such ; not only the proceeds of the

taxation and the yield of ordinary revenues but also capital receipts, such as the proceeds

of sales of land; the proceeds of borrowing operations ; unfunded that; and unless the

contrary intention appears, such receipts of a banking or deposit nature as by virtue of

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any statutory provision of any general or special executive order of the Government have

to be held in the custody of the Government.

NOTES

T.R. 2. (b) – The note under this rule was substituted vide correction slip No . 46 [ Dy.

Fin (A) 407 of 1941] and the original note read as follows :

“ Note” – “Revenues of the province “ means and includes all moneys received by a

Government Servant of behalf of Government; not only the proceeds of Taxation and the

yield of ordinary revenue but also Capital receipts such as sales of land; the proceeds of

borrowing operation ; unfunded debts; and such receipts of a banking and deposit nature

as , by virtue of any statutory provision, or of any general or special executive order of

Government have to be held in the custody of Government “.

c) “Treasury” means any treasury of the province and includes a sub

treasury .

d) “ The Bank” means the Reserve Bank of India, or any branch or agency

of the Reserve Bank of India and includes any branch of the Imperial

Bank of India acting as the agent of the Reserve Bank of India in

accordance with the provisions of the Reserve Bank of India Act ,1934

(Act II of 1934).

e) “Collector” means the chief officer in charge of the Revenue

Administration of a district.

f) “Accountant General” means the Head of Office of audit and accounts

sub ordinate to the Auditor General of India, who keeps the accounts of

the province and exercises audit functions in relation to those accounts

on behalf of the Auditor General of India.

Note: - In Assam the designation is “Comptroller “.

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g) “Indian Audit Department” mean the offices and establishment, being in

India and subordinate to the auditor General of India, that are employed

upon the keeping and audit of the accounts of the federation and the

provinces, or upon one or other of these duties .

h) “Finance Minister” means that one of the Governor’s ministers to whom

the business of finance is allocated by the Governor by whatsoever

designation such persons may be called.

i) “The Act” means the Government of India Act, 1935.

SECTION III

LOCATION OF MONEYS STANDING IN THE PUBLIC ACCOUNT

OF THE PROVINCE

T.R. 3 – Save as provided in sub rule (2) of Rules 7 moneys standing in the

public accounts must either be held in the treasury or in the Bank, moneys deposit in the

Bank hall be considered as one general fund held in the books of the Bank on behalf of

the province.

The deposit of the such moneys in the Bank shall be governed by the Terms of

the agreement met between the Governor and the Bank under Section 21 of the Reserve

Bank of India Act , 1934 ( Act II of 1934).

S.O. 1. - (a) Detailed rules for dealing with treasury, both specie and currency

notes, are laid down in Appendix IV.

(b) A remittance of treasury, as soon as it is dispatched from or paid

out of a treasury, should be charged off in the cash book. Similarly, immediately on the

arrival of a remittance, credit for the whole invoiced amount should be given in the cash

book.

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SECTION IV

GENERAL SYSTEM OF CONTROL OVER TREASURY

T.R. 4- (1). Unless the government, after consultation with the comptroller,

otherwise directs in any special case there shall be a treasury in every district. If money

standing in the public accounts are, in any district not deposited in the Bank, the treasury

of that district shall be divided into two departments; a department of accounts under the

charge of an accountant and a cash department under the charge of a Treasurer.

(2) The Treasury shall be under the charge of the collector, who may entrust the

immediate executive control to a treasury officer sub ordinate to him but may not divest

himself of administrative control. The collector, shall be responsible for the proper

observance of the procedure prescribed by or under this rules and for the punctual

submission of all returns required from the Treasury by the Government, the Comptroller

and the Reserve Bank of India.

Subject to the provisions of this rule, the respective responsibilities of the

collector and the Treasury Officer for business of the treasury shall be such as may be

defined in accordance with such rules as the “ Finance Minister” may approve after

consultation with the Comptroller.

NOTES

“Control “meaning of: - The word “Control” is synonymous with superintendence,

management or authority to direct, restrict or regulate.

S.O. 2-- The respective responsibilities of the Collector and the Treasury officer in

respect of the Treasury business are detailed below:

RESPONSIBILITIES OF THE DEPUTY COMMISSIONER

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(1) The Deputy Commissioner is personally responsible to Government for the

due accounting of all moneys received and disbursed and for the safe custody

of cash, notes, stamps, securities and other Government properties.

(2) He is bound to satisfy himself by periodicals examinations at least once in

every month for deposit and once in each month for cash, stamps, securities,

bill and money order forms-

(i) that the actual stock of cash , stamp and securities is kept under

joint lock and key, and corresponds with the book balance , that the

treasurer does not hold a sum larger than his necessary for the

convenient transaction of Government business and that this sum

together with the values of stamps , opium, etc, in his sole custody ,

is not larger than the security given by him;

(ii) that the stock of bills and similar forms which are intended for use

in monetary transaction are carefully kept under lock and key by

the treasury officer and periodically tallied with the nominal

balance of such form from the stock books , and ;

(iii) that the sub treasury balance are verified once a month by a

Gazetted Government servant , if possible by a covenanted

Government servant , besides verifying the balances himself during

his tour .

(3) He should satisfy himself that the deposit register are kept up according to

rules and that all necessary entries are met and initialed without fail at the

time of the transaction ; also that no moneys are placed into deposits or

allowed to remain in deposit unnecessarily .

(4) He should, when assuming or making over charge of a district, see that the

stock of cash , stamps, etc, is thoroughly verified and that the certificate of

taking over charge in which the state of the cash, stamps and opium balances

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should be shown , is invariable dispatched to the comptroller on the same day

that the transfer takes place.

(5) He should send, under his signature or with his approval, all replies to

important communication from the Comptroller. Although he may manage

his Treasury by a deputy, he must not treat his treasury as a separate and

independent office. He should not address the Treasury Officer officially, or

forward the Treasury Officer’s explanation instead of his own, in reply to

question or enquiries touching his treasury work.

NOTES

Communicate – Meaning of: - the ordinary meaning of the word

“Communicate” is to impart, confer or transmit information. It is the

communication of the order which is essential and note its actual receipt by the

officer concerned and such communication is necessary because till the order is

issued and actually send out to the person concerned authority making such order

would be in a position to charge its mind and modify it if it though fit. But one

such an order is sent out, goes out of the control of such authority, and therefore,

there would be no chance whatsoever of its changing its mind or modifying it.

The word “communicate” cannot be interpreted to mean that the order would

become effective only on its receipt by the concerned servant unless the provision

in question expressly so provides. Actually knowledge by him of an order where it

is one of dismissal, may, perhaps, become necessary because of certain

consequences. But such consequences could not occur in the case of an officer

who has proceeded on leave and against whom an order of suspension is passed

because in this case there is no question of his doing any act or passing any order

and such act or order being challenged as invalid.

(6) Unless unable to perform the duty from physical inability or from absence on

tour, he is required to sign the periodical accounts. He is also required to see

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that implicit obedience is given to the instruction issued from the audit office

and to send immediately notice to the Comptroller of any embezzlement in an

office or treasury. This notice must be supplemented as soon as possible,

afterwards, by a detailed report after personal enquiry into the case.

(7) He should remember that. When an irregularity of any kind is brought to his

notice by the Comptroller, nothing but a report on his own knowledge after

personal investigation can be considered satisfactory. It is not enough for him

to pass on the explanation of a subordinate.

(8) He should see in consultation with the executive engineer that the strong

room is safe , also that the chests are substantial, hinges , hasps, etc, in good

order and immovable , the lock sufficient , and the duplicate key in the safe

custody. In hill district and frontier tracts in which the public works are in

charge of the district officer or the political officer acting as Public Works

Disburser, the latter inspect the strong room provided a qualified engineer

inspects them once in every five years.

(9) He should cause the chest containing opium, kept at Sadar and Sub divisional

Treasuries, to be frequently examined, and if necessary moved, in those

treasuries in which white ants have gained a lodgment.

RESPONSIBILITY OF THE TREASURY OFFICER

(10) Appointment of very Junior Officer to the charge of Treasuries is

objectionable, but if in a temporary emergency such an appointment is made,

the departure from the strict rules should be reported to the Comptroller, and

the reasons for it should be explained to that officer. The report should be sent

in the form of a statement containing the following particulars. :

(i) Date of taking over charge.

(ii) Name and Designation of the officer

(iii) Date of appointment in the service

(iv) Reasons which lead to the position of a junior officer

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NOTES

Appointment and transfer - The Supreme Court merely held that in certain

circumstance different words may not necessarily produce a sense in the meaning and

every observation has to be read with reference to the context. In the instant case,

however, the plain end unambiguous language of Art 217(1) proviso (c) and Art. 222

cannot be stretched to indicate that “appointment” and “transfer” are synonymous terms

when the constitutional provisions make it very clear that the power of transfer and the

power of appointment are two different kinds of power to be exercised in different ways.

(11) As the Deputy Commissioner’s delegate and representatives, the treasury

officer is responsible to the Deputy Commissioner primarily for the right

discharge of his duties . Just as Government hold the Deputy Commissioner

responsible in the first instance and expects from him such general

supervision, as is incumbent upon an officer entrusted with collection of the

revenues and payments of Governments dues, so will the Deputy

Commissioner look to the Treasury Officer for observance of all prescribed

treasury rules and strict attention to all details of the daily routine of the

treasury work. The Treasury Officer is responsible to the Deputy

Commissioner for the working of the treasury and for the conduct of the sub

ordinate treasury officials, and he must have carefully prepared rules for the

guidance in every branch of his duties; these rules applies also to the officer

in charge of a sub divisional treasury.

(12) The Treasury Officer if held personally responsible for all sums of money

disbursed by him in a public capacity without authority. For the custody of

the cash balance he is jointly responsible with the treasurer.

(13) The Audit Officer will supply all treasury officers within his audit area with a

copy of the specimen signatures of all gazetted others serving under him who

are authorized to sign payment orders on bills and vouchers or to issue letter

of authority for payments to be made at treasuries. Before a treasury officer

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pays a bill on the authority of an order purporting to have been issued from

the audit officer he should verify the signature on the order by the comparison

with the specimen signature of the signing officer.

(14) The Treasury Officer has no general authority to deal with demands presented

at treasury, his authority to make payments being strictly limited by the

provisions of the Treasury Rules No. 15-27.

(15) The Treasury Officer may not undertake correspondence Government Servant

making a claim to any special allowance but will request to him to address the

Comptroller either direct or though his official superior .

(16) The Treasury Officer should similarly attend to all objections and orders

communicated to him or through by the Comptroller, by letters, audit

memoranda or periodical objections , and return the objection statements and

audit memoranda within a fortnight, or send letter explaining the course of

delay.

Notes: - The fact that some of the objection are still under reference is no

reason for keeping back the statements. Such case can be extracted for subsequent

explanation.

(17) The Treasury Officer should see that Indian Officer signing bills or orders for

payment of money write their signature legibly either in the English character

or in their vernacular, in which cases the signature should be transliterated

into English.

(18) A Treasury Officer may not draw bills on other treasuries until his authority

to do so has been notified in the gazetted by the District Officer. On taking

over charge he must render to the Comptroller certificate or of the number of

bills forms received and a specimen of his signature.

(19) When the Comptroller disallows a payment as un authorized the treasury

officer must not only recover the amount disallowed without listening to any

objections or protests but also request to make further payment in future till

the Comptroller authorizes the payment to be resumed. That no warning slip

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has been received by the government servant retrenched, or that being

received, it has been answered, are fact with which the Treasury Officer has

no concern.

Note 1- If a Government Servant from whom a recovery is ordered has meantime

been transferred to another district, the treasury officer should, without delay pass on the

order of recovery to the other treasury.

Note 2- Recoveries are not ordinarily made at a rate exceeding one-third of pay ,

unless the officer effected has , in receiving or taking the excess, acted contrary to orders

of without due justification.

Note 3- A register should be maintained at the treasury for recording all

retrenchments ordered by the Audit Office. It should contains columns specifying the

name and office of the person from whom the recover is to be effected, the nature and

amount of the over payment, and the method by which the over payment has been

adjusted.

Note 4- If considered desirable, the recovery of a sum retrenched from a pay bill

need only be made from the next pay bill, and of a sum retrenched from a traveling

allowance bills, from the next payment of traveling allowance; but retrenchment of

traveling allowance must be recovered in cash or from pay bills when the officer

concerned does not, within a month present a traveling allowance claim from which they

can be recovered.

VERIFICATION OF CASH BALANCE AND SUBMISSION OF

MONTHLY ACCOUNTS

T.R. 4-(3) The duty of verifying and certifying the monthly cash balance, if any, in

the treasury in such manner as the Finance Minister after consultation with the

Comptroller may prescribe and of submitting the monthly accounts of such balance in

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such from and after such verification as the Comptroller the may require, shall be

undertaken by the collector or by such other officer as the Government may specify. It

must be performed by the collector in person at least once in every period of six months.

NOTES

“Month “ – Meaning of .- In common parlance , the term “Month” is hardly

understood as a calendar month according to the Gregorian calendar , but it by and

large means “space of time from a day in one month to the corresponding day in the next

“. This is the meaning of the ‘month’ given in the concise Oxford Dictionary, 1964

Edition. The term ‘month’ has been explained also in the Bombay general Clauses Act,

1904. The term ‘month’ as defined in Sec 2 (30) of the Bombay General Clauses Act,

means “a month reckoned according to the British Calendar.” The term ‘reckoned’ is

equivalent of the term ‘calculated’ or ‘counted’.

S.O. 3- The detailed rules for the monthly verification of the treasury cash balance

and the procedure for such verification are contained in Rules 15 and 16 of the Appendix

IV. This responsibility of the district officer in respect of this verification is also laid

down in S.O. 2.

S.O. 4- The following supplementary rules may be useful. They are of general

character, do not exhaust the means of detailed check which a District Officer’s

experience may lead him to have recourse to, the discharge of his personal

responsibilities.

Verification should primarily be directed towards three main points;

(I) That the treasury which the treasury is stated to contain is what it should

contain.

(II) That the treasury contains all the treasure which it is stated to contain.

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(III) That the treasury does not contain any treasure which it should not contain.

It is not sufficient merely to see that the amount shown by the treasurer in

his account is produced as there is thus no guarantee that he is not keeping

money out of account which has been received into the treasury may still be

there.

(1) The processes advised in respect of direction I are the checking of the correctness

of the Accountant’s balance sheet and its comparison with the treasurer balance

sheet. The Accountant’s balance sheet shows the balance which the treasury

should contain. This balance sheet is checked by the treasury officer with the

cash book and subsidiary registers, etc, in detain every day and it is not expected

the District Officer should repeat those checks at the time of the monthly

verification . He should, however , generally satisfy himself as to its correctness

before comparing it with the Treasurer’s balance sheet and specially see-

(i) That the several sub treasury balance include in the Accountant’s

balance sheet agree with sub treasury balance sheet for the last day of

the month, the accounts of which have been incorporated in those of

the District Treasury, as certified to by the sub divisional officers.

(ii) That remittances within the district, shown as in transit, in the

Accountant’s balance sheet, have been duly advised by telegram, and

that satisfactory explanation is forthcoming as to their non inclusion

in the treasurer’s cash book or the sub treasury daily sheets concern.

Remittances are required to be credited in the treasurer’s cash book,

immediately on receipt.

(iii) Having thus satisfied himself as to the general correctness of the

accountant’s balance sheet the District Officer should compare the

balances brought out there in with that shown in the Treasurer’s

balance sheet for the corresponding day, discrepancies, if any, being

reconciled or corrected and other suitable action taken. He should

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then record the results of this comparison in the Accountant’s balance

sheet over his dated signature.

(2) The next step is the verification of the treasury with the detailed distribution , as

shown in the treasurer’s balance sheet as corrected , where necessary in the

manner indicated below;

(i) The entire contents of each receptacle should be taken out , examined

and counted as required by Rule 16 of Appendix IV and in

accordance with such other orders as the Provincial Government or

the Divisional Commissioner may have issued. The result should be

recorded by the District Officer under his dated initials in the

memorandum of contents kept in each receptacle. Each receptacle

should be locked in the presence in the District Officer as soon as its

contents have been verified by him and report another receptacle is

opened.

(ii) When the contents of all receptacle have been verified the District

Officer should see that the total amounts, thus verified, agree with the

corresponding entries in the Treasurer’s balance sheet, and record the

result of the comparison over his dated signature in the Treasurer’s

balance sheet. Any excess or deficiency which cannot be reconciled

should be recorded to the Comptroller on the same day.

(iii) Having ascertained that the Treasury contains all that it should

contain, the District Officer should satisfy himself that the Treasury

contains no treasure which it should not contain. For this purpose he

should personally and carefully inspect every receptacle in the strong

room and in the single lock room, where one exits, even if reported to

be empty. A note to this effect should be recorded on the back of the

Treasurer’s balance sheet for the day. Should any unaccounted for

treasure be detected, the District Officer should immediately institute

an enquiry and report the result to the Comptroller forthwith. The

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District Officer should also take step to ensure that there is no

possibility of treasure being introduced into or taken out of strong

room or of being moved from one receptacle to another while the

verification is in progress.

REPORT OF TRANSFER OF CHARGE OF A COLLECTOR

T.R. 4- (4) When a new collector is appointed to a district he shall once report his

appointment to the Comptroller and shall certify to the comptroller the amount of the

cash balance , if any , which he has taken over. The certificates shall be submitted in such

form and after such verification as the Finance Minister may, after consultation with the

Comptroller prescribe.

S.O. 5- The form of the charge report in use is given in T.R. Form No 1.[ Vide

also S.O. 2(4)]

MANAGEMENT, WORKING AND INSPECTION OF TREASURIES

T.R. 4- (5) -- No portion of the responsibility for the proper management and

working of treasuries shall devolve upon the officers of the Indian Audit Department. The

inspection of treasuries by officers of the Indian Audit Department shall not relieve the

collector of his responsibilities for management and inspections.

S.O. 6- The responsibility for the proper management and working of the

District Treasuries rests entirely with the local revenue officers acting under the orders of

the Provincial Government and no portion of this responsibility should be imposed on the

Comptroller. The inspection of Treasuries by Commissioner or other inspecting officer is

not intended to relieve the District Officer of their responsibilities in the matter of

management and inspections.

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S.O. 7- During his annual inspection of each Sadar office the Commissioner

should also enquire how far the Treasury rules are attended to examining carefully the

Treasury records and should ascertain by personal inspection that the treasure, notes,

stamps, opium are kept in proper custody.

ADMINISTRATION, WORKING AND INSPECTION OF SUB TREASURIES

T.R. 5. - If the requirements of the public business make necessary the

establishment of one or more sub treasuries under a District Treasury, the arrangement

for the administration thereof and for the proper conduct of business there in shall be

such as may be prescribed by the Finance Minister after consultation with the

Comptroller. The daily accounts of receipts and payments of moneys at sub treasuries

must be included in the accounts of the District treasury.

S.O. 8-- The procedure in regard to the receipts, custody and payment of money

at District Treasury is generally applicable to sub treasures also.

Note - Each order for payment must be signed by the officer in charge of sub- treasury,

and the voucher stamp “Paid” or “paid by transfer”, as the case may be, at the sub

treasury. The Sadar Treasury officer must initial and date this voucher in token of their

having been examined and accepted by him as correct.

S.O. 9—Payment due from District Treasuries are generally made at sub

treasuries by means of Reserve Banks Drafts which can be issued by all treasuries and

sub treasuries having currency chest facilities. Cash orders should be issued only where

remittances cannot be affected by means of Reserve Bank Drafts. Cash orders

outstanding for more than three months should be held as lapsed and the payment

stopped, the charge represented by them being cancelled. A statement of lapsed cash

order should be submitted to the Comptroller with the monthly cash accounts for

necessary adjustments, specifying (I) incase of cash orders issued for service payments

the number and date of the voucher in which the charge were originally drawn, and the

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name of the officer by whom they were drawn , and (II) in the case of cash orders issued

on behalf of a Word’s Estate or a Municipality the number and date of the cheques, If

payment is subsequently claimed , the claimant should forward the lapsed cash order to

the Treasury officer who will arrange for the payment a note being made against the

original entry concerned to prevent a second payment.

Exceptions- As an exception to this rule, the following classes of bills may be paid

at a sub treasury without authority of the District Treasury. But the payment of these bills

shall not, except under special arrangements and on particular occasions, be the District

Treasury also:

(1) Pay and traveling allowance bills and bills for service postage stamps of

offices permanently statione4s at a subdivision except bills for advances

of pay and traveling allowance of officers and men of the Railway

Police, Haflong, which are only at the District Treasury at Silchar.

(2) Grant in aid bills

(3) Scholarship bills

(4) Cheques drawn by Public Works telegraph and forest departments who

have been authorized to draw on the sub treasury.

(5) Cheques drawn by Local Bodies banking with the sub treasuries.

(6) Government Drafts and Bank Drafts issued on a sub treasury

(7) Repayments of revenue, Criminal and Civil courts deposits received at

the sub division.

(8) Refunds of Criminal fines and Income taxes.

(9) Pension bills of pensioners, authorized to take payments at sub

treasuries.

(10) Remuneration bills of copyists.

(11) Bills for loans under agriculture and land improvements, loans act.

(12) Bills pre audited by the Comptrollers.

(13) Contingent bill of the Public Works Department.

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(14) Contingent bills of drawing officers stationed at sub divisional

head quarters who do not draw bills against the allotment of superior

officers stationed at the Head quarters of the District (vide Rules 28 of

the Contingency manual, 2nd edition)

(15) Travelling allowance bills of inspecting officer without the counter

signature of the Sadar Treasury Officer.

(16) Grants to local bodies in or near sub divisional towns.

NOTES

S.O. 9- The first sentence of this rule was first substituted vide Correction slip

no 50 [ Dy . Fin (A) 528 of 1941]. The original first line as such read is follows:

“Payments due from district treasuries are generally made at sub treasuries on

cash orders issued by the District Treasury”.

The first substituted first line as such read as follows:

“Payments due from district treasuries are generally made at sub treasuries by

means of Reserve Bank Drafts which can be issued by all treasuries and sub treasuries

having currencies chest facilities. Cash order should be issued where no such facilities

exist.”

The words, “except bills –at Silchar” at the end of exception (1) were added vide

correction slip No 37.

In item No (2) and (3) to the exception the words “passed by the inspector of

schools”, were omitted vide correction slip No 8.

The present item No (14) was inserted vide correction slip No 8 and the

subsequent items were re-numb red.

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S.O. 10-- From the sub treasuries a daily sheet (supported by vouchers) is

received, reporting the receipts, payments and balance of the day; and the receipts and

payments (after examination) are to be posted from it, on the day of the receipt, into the

accounts of the district treasury in the same way as if they have taken place at it. But they

do not pass into the treasurer’s cash book.

Note— If a treasury officer owing to the volume of sub treasury transaction

feels it difficult to scrutinize each and every sub treasury voucher, he may at his

discretion leave over the work to the accountant. A percentage checks not less than 20

percent being effected by him. All vouchers checked by the treasury officer himself must

be initialed by him as a token of the fact that he has exercised the check.

S.O.11-- Annual inspections of sub treasuries by Commissioner are not

required. They should inspect them from time to time, so as to secure their proper

management and administration. Sub treasuries should, however, be inspected annually

by District Officers.

T.R. 6-- [Omitted]

SECTION V

PAYMENT OF REVENUES OF THE PROVINCE INTO THE PUBLIC

ACCOUNT

T.R. 7-(1) Save as hereinafter provided in this section all moneys received by,

or tendered to, Government servants on accounts of the revenues of the Province, as

defined in Section 136 of the Act, shall without undue delay be paid in full into the

treasury or into the bank and shall be included in the public accounts. Moneys received as

aforesaid shall not be appropriated to meet departmental expenditure nor otherwise kept

apart from the public accounts. No department of the Government require that any

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moneys received by it on account of the revenues of the province be kept out of the

Public Account.

Notes:- Peremptory receipts of courts and donation and subscriptions realized by

the Civil Surgeons for Hospital purposes and subscriptions and donations received by the

Civil Surgeons from Local Bodies for expenditures in connections with anti malarial

operation do not form part of the revenues of the province.

T.R. 7 (1) -- The note below this rule was inserted vide correction slip No 2

[Finance Department U.O. No. 5500-F.(a)Dated the 2nd October, 1939, Dy , No. (Fin)(a)-

597 of 1939]

S.O. 12 -- The District officer may for special reasons direct the cash chest of

other departments to be lodged in the treasury for safe custody. When the cash chest are

so lodged the fact should be recorded for the information of the Comptroller and a

register in the same form (T.R.Form No. 2) as for valuable received in the treasury for

safe custody should be kept in which the receipt and return of the cash chest should be

duly acknowledged. The key or keys of these chest must not be kept by the treasury.

Bullion , jewellery and other valuable such as promissory notes , security

deposits , duplicate keys, etc, coming into the hands of Government Servants in their

official capacity , may be received in the treasury in sealed bags or covers for safe

custody at the discretion of the Deputy Commissioner [ Vide rule 61 (b) of the Assam

financial Rules]

S.O. 13-- No money should be unnecessarily allowed to pass through the hands

of the Nazirs of the district and sub divisional courts . Direct payment into the treasury by

the person from whom the money is receivable should be insisted on and direct payments

made whenever this is possible .

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S.O. 14—Cash received in the agricultural firms and sale proceeds of jail

manufacturers shall always be paid into the treasury when the sum of Rs. 50 has

accumulated , and irrespective of the amount on the latest date in every month fixed for

closing the accounts.

Notes--- The latest date fixed for closing the accounts is settled by the

Comptroller in consultation with the District Officer and incorporated in his Audit

Manual.

S.O. 15--- Whenever in exceptional cases , the course prescribed in S.O.No 13

cannot be followed the nazir may receive the money , but he should at once enter it in his

cash book and pay all the realization daily at the close of business, into the local treasury

accompanied by a challan showing how the amount is to be credited in the treasury

accounts.

CASES WHERE DEPARTMENTAL RECEIPTS MAY BE APPROPRIATED

FOR DEPARTMENTAL EXPENDITURE

[ These exceptions are given here merely as of illustration and not to be regarded either as

essential or exhaustive]

T.R.7(2)- Not withstanding anything contained in sub rule (1) of this rule

direct appropriation of departmental receipt for Departmental expenditure is authorized in

the following cases. That is to say ;

(a) in the case of moneys received on account of the service of

summonses, diet money, of witness and similar purposes, in Civil,

Revenue and Criminal cases;

(b) in the case of fees received by the Government servants appointed

notaries public . Under Act XXVI of 1881, and utilized to defray

legal expenses incurred by them in the discharge of their duties as

such Notaries public;

21

(c) in the case of cash receipts utilized in accordance with

departmental regulations by the Public Works Department to

defray expenditure on current works or utilized by the department

under authorization of the Comptroller to defray pay and traveling

charges .

(d) in the case of cash found on the person of prisoners at the time of

their admission to jail and used for the repayment by the Jail

Superintendents under departmental regulations or similar sums

due to other prisoners on their release.

(e) In the case of cash received by the forest department and utilized

in meeting the immediately local expenditure ;

Provided that the authority hereby given to appropriate departmental

receipts for departmental expenditure shall not the construed as authority to keep the

departmental receipts and expenses defrayed therefrom outside the account of the

payments into and the withdrawals from the public accounts.

S.O. 16 – The public accounts of the province should show the gross

incomings and outgoings separately and not merely the difference between the two.

S.O.17—Where departmental receipts are appropriated for departmental

expenditure a bill for the actual disbursement made out of the departmental receipts

should be prepared in the Form relevant to the particular class of transaction in every

month. It should be presented to the treasury on or before the latest date fixed for closing

the treasury accounts. (Note under S.O.14) For payment by transfer credit to the head or

heads to which the receipts would have been credited in time, had they not been

appropriated for departmental expenditure. As regards forest and Public Works

Departments the procedure in this respect is laid down in the departmental rules. In the

case of the prisoners cash receipts for deposit in the custody of Government, a quarterly

adjustments as indicated above may be made, large accumulation being credited

whenever necessary under rule 448(g) of the Assam Jail Manual , Volume 1.

22

NOTES

Accounting.- There are two principal method of accounting for the income ,

profits and gains of a business; one is the cash basis and the other mercantile basis. The

latter system of accountancy “brings into credit what is due immediately it becomes

legally due and before it is actually received; and it brings into debit expenditure the

amount to which a legal liability has been incurred before it is actually disbursed”.

The book profits are taken for the purpose of assessment of tax , though the

credit amount is not realized or the debit amount is actually disbursed. If an income

accrues within a particular year, it is liable to be assessed in the succeeding year1.

There is no analogy between the balance sheet of a company and the

accounts kept by the appellant in respect of her individual business activities. The

agreement that the principal statutorily recognize in respect of balance sheets should be

extended to private books of accounts keep according to mercantile system , cannot be

accepted 2

There

is a difference between the system of accounting of banking

companies in India and the United States. In India at the end of the year of account, the

unallocated profit or loss is carried forward to the account of the next year , and such

unallocated amounts gets merged in the account of that year . In the system of accounting

in the U.S.A. each years account is self contained and nothing is carried forward. If after

allocating the profits to diverts hence mentioned above , any balance remains , it is

credited through the “Undivided profits” which part of the capital funds . If in any year as

a result of the allocation there is a loss the accumulated undivided profits of the previous

year are drawn upon and it that fund is exhausted the Banking company grows upon the

surplus. In its very nature the undivided profits or accumulation of amounts of residue in

hand at the end of year of successive period of accounting and these amount are by the

23

prevailing accounting practice and the treasury directions regarded a part of the capital

fund of the banking company 3

It is well known that the mercantile system of accounting differs

substantially from the cash system of book keeping . Under the Cash system, it is only

actual cash receipts and actual cash payments that is recorded as credits and debits;

whereas under the mercantile system , credit entries are made in respect of amounts due

immediately they become legally due and before they are actually received; similarly ,

the expenditure items for which legal liability has been incurred are immediately debited

even before the amounts in questions are actually disbursed. Where accounts are kept on

mercantile basis the profits or gains are credited though they are actually realized and the

entries thus made really nothing more than an accrual or arising out of the said profits at

the material time. The same is the position with regards to debits made4

MONEYS PAYABLE INTO THE PUBLIC ACCOUNT

T.R.8- Moneys received by the Government servant whether in an official or

another capacity which do not relate to or form part of the revenues of the province shall

not be included in the public accounts and a Government Servant is not required to pay

into the public accounts any such moneys .If any question arises moneys are or are not

moneys relating to or forming part of the revenues of the Province, the question shall

referred to Government whose decision shall be final.

S.O.18- If Government servant receives in his official capacity moneys

which do not relate to or form part of the revenues of the Province and the deposit of

which in the custody of Government has not been authorized by Government [ See note

to T.R 2(b)]. He must open an account with a bank for their deposit. Accounts under this

rule may be opened with an office of the Reserve Bank of India. With a Branch of the

Imperial Bank of India, with a Post Office Savings Bank pr , subject to the approval of

Government, with any other bank. The Government servant will be personality

responsible that the moneys are expended in strict conformity with the rules and

24

regulations governing the fund of the fund is kept in afo5rm complying with the

regulations of the fund. The rules governing the banking of regimental funds are given in

parag5raph 846 and Appendix XXII-A of the regulation for the Army in India (1927

Edition).

T.R.9-(1) A Government servant may not , except with the special permission

of the Government deposit in a Bank moneys withdrawn from the Public Account under

the provisions of section VII of the rules.

(2) With the permission of the Government his private or Military Secretary

may open an account in a bank for the deposit of funds under the personal control of the

Governor.

Note- The relaxation permitted in Clause (2) is not in force in Assam .

T.R. 10- The procedure to be adopted by Government Servants in receiving

moneys on account of the revenues of the Province, granting receipts for such moneys

and paying them into the Public Accounts of the Province and by the treasury and the

bank in receiving such moneys and granting receipts for them shall be such as may be

prescribed by the Finance Minister after consultation with the Comptroller. The

procedure so prescribes shall , among other matters, contain provisions so as to secure

that –

(i) any person paying money into the treasury shall present with it a

memorandum (chalan) in such form, as may be prescribed, which will show clearly the

nature of payment and the person of Government Servant on whose account it is made

and will thus contain all the information necessary for the preparation of the receipts to

be given in exchange and for the proper accounts classification of the credit and its

allocation between Government and departments concerned;

(ii) at places where the money is to be deposited in the bank , the

memorandum or chalan refer to in Clause (1) above , shall , except where otherwise

provided be presented to the Treasury Officer who shall enface it with an order to the

Bank to receive the money and to grant a receipt ;

25

(iii) if a cheque on a Bank is accepted in payment of Government dues

under any rules, a receipt for the actual cheque only shall be given, but the formal receipt

for payment shall not be delivered until the cheque has been accepted by the bank on

which it is drawn;

(iv) at place where the money is to be deposited in the Bank, the advises

of receipt, which according to any provision made under this rule have to be sent to

Public Officers or Departments and consolidated receipts or certificates of receipts

required by any such provisions to be given to any Public Officers or department, shall be

given by the treasury and not by the Bank.

I – DEPARTMENTAL OFFICERS

S.O. 19 - The procedure to be adopted by Government Servant in receiving

moneys on account of the revenues of the Province and granting receipts for such moneys

is detailed in Chapter III, Part I of the Assam Financial Rules.

S.O. 20 – Any person paying money into the treasury shall present it with a

memorandum (chalan) in the prescribed form (T.R. Form No 3). Which will show clearly

the nature of the payment and the person or Government Servant on whose account it is

made and will thus contain all the information necessary for the preparation of the receipt

to be given in exchange and for the proper accounts classification of the credit and its

allocation between Governments and Department concerned. Receipts for sums less than

Rs. 500 do not require the signature of Treasury Officer, but only of the accountant and

the treasurer. Receipts for the price of service postage stamps realized in case of cheques

should be given only in machine numbered T.R. Form No 4.

S.O. 21 - Printed forms of challan should be supplied by the treasury which

may with advantage be bilingual. They should be presented in duplicate; the original

copy will be returned to the tenderer duly signed as a receipt and the other retained in the

treasury for record. When money is paid by a private person into a treasury located in the

same place as the departmental Officer concerned in the payment, the challan should be

26

initialed by the Departmental officer to whose account the money is to be credited.

Otherwise the challan should be presented in triplicate, the triplicate copy being

forwarded by the treasury to the Departmental Officer.

Chalans may be presented in triplicate or quadruplicate, when so required by

Rule in any departmental code or manual.

If the chalan is presented in triplicate or quadruplicate, the original copy will

be returned to the tenderer duly signed as a receipt, the duplicate retained in the treasury

for record and the triplicate forwarded to the Departmental Officer concerned unless

required to be otherwise dealt with under any authorized rule or procedure.

In the case of payments relating to the Assam Agricultural Income Tax made

at the Reserve Bank of India, Calcutta, Chalans should be presented in quadruplicate; the

original copy will be returned to the tenderer duly signed as a receipt, the duplicate

retained in the Bank for submission to the Accountant General, Bengal, the triplicate

forwarded by the bank direct to the Treasury Officer concerned, and the quadruplicate

sent to the Income Tax Officer who signed the chalan.

NOTES

S.O. 21—the paragraphs 2nd and 4

th were inserted vide correction slip No 55

[ Dy. Fin (A)-541 of 1941].

S.O. 22-- A Public Works Officer, who has frequently to make remittances

will keep a book (Treasury Rules Form No 5) in which he will enter all his remittances to

the treasury. This book should accompany the cash and the chalan to be receipted by the

treasury.

S.O.23—Duplicate chalans are not required when remittances are made to a

treasury for obtaining Government drafts and sub treasury cash orders; or when such

27

remittance are accompanied by Remittance and Pass books in which the Treasury Officer

is required to acknowledge the receipt of the remittance. Rules relating to issue of drafts

are contained in the Chapter XVII of the Assam Financial Rules.

Remittances made for obtaining Telegraphic Transfer Bank Drafts and Mail

Transfers should be accompanied by the special form prescribed by the Reserve Bank of

India. This form, which is without duplicates, covers the amount of the drafts as well as

the exchange and other charges due there on.

NOTES

S.O. 23-- the second paragraph was added vide correction slip No 42 [Dy

No. Fin (A).-49 of 1941.]

S.O. 24-- A Treasury Officer will receive Forest Revenue –

1) when paid in by a Forest Officer ; or

2) when the chalan is counter signed by a Forest Officer ; or

3) When the Treasury Officer is specially authorized to

receive it. In such case a copy of the chalan will be

forwarded by the Treasury Officer direct to the Divisional

Forest Officer in order that the revenue may be brought to

accounts in the books of the latter.

S.O. 25-- Remittances by Forest Officers may be in case or partly by

cheque or wholly by a cheque drawn against the drawing accounts , the amount paid in

cash and the amount remitted by cheque being shown separately in the chalan or

remittance note.

28

S.O. 26-- If a Public Works Officer sends a cheque as a remittance to

the treasury, the cheque should be drawn in his own favor and endorsed by himself with

the words “Received Payment by Transfer Credit to the Public Work Department”.

S.O.27-- Remittances made to the Reserve Bank of India at Calcutta or

cheques paid in as per Public Works Receipts should be entered in the remittance books,

but in the place for the treasury receipts should be entered “By Bank Cheques”. And the

book need not be sent with the remittance, provided that the cheques are always endorsed

as prescribed in the presiding rules.

II – TREASURIES

S.O. 28-- The memorandum with which money is presented to be paid in

will be handed first to the Accountant (Treasury Clerk) or other officer , who is in charge

of the accounts of the Department concerned who , if it is in order in all respect, will sign

it . Next, the person making the payment will present it with the cash to the treasurer who

will count ant test the money, enter the amount in his own book, and sign the slip, which

will again be taken to the Accountant for entry in his cash book and for the preparation

for a formal receipt for his own or the Treasury Officer’s signature. Such a receipt will be

proper acquittance. It the memorandum is in duplicate the original copy may be made use

of for the receipt given by the treasury.

Note 1-- If a cheque on a Bank is accepted in payment of Government dues under

the rules, the receipt for the actual cheque only should be given, but the formal receipt for

payment should not be issued until the cheque has been cleared.- (Vide Financial Rule

57)

Note 2-- All receipt chalan should, in addition to the signature prescribed by the

above rules; be impressed with the treasury seal.

29

Note 3-- The amount of chalan should be written both in figures and words.

Except in the copies other than the original and such other copies as are required t o be

given to the tenderer of moneys, of chalan in which the amount may be expressed in

figures only.

Note 4 -- When money has been paid in to a treasury, the Treasury Officer should

not sign a duplicate memorandum, or a copy thereof, on the allegation that the original

has been lost (Assam Finance Rule 91).

NOTES

S.O. 28-- The paragraphs after Note 3 under this S.O. was inserted vide

correction slip No 245.

“Amount” meaning of. - According to the shorter Oxford English Dictionary,

third Edition, page 57 the word (amount) has the following meaning;

“Amount (amount sb.1710(f.the vb.) 1. The sum total to which anything amounts

up; spec. the sum of the principal and interested 1796.2.fig. The full value, effect, or

significance 1732.3. A quantity or sum viewed as a total 1833”.

According to Webster’s Third New International Dictionary, page 72, “amount”

means;

“Amounts 1 a: the total number of quantity: aggregate (the amount of the fine is

doubled ); the sum, number (at the same amount to such column) (the amount of the

policy is 10,000 dollars) b: the sum of individuals (the unique amount of worthless 10

U’s collected during each days business R. L. Taylor) c: quantity at hand or under

consideration (only a small amount of trouble involved ), a surprising amount of patience

) 2: the whole or final effect significance, or import (the amount of his remarks that we

are hopelessly beaten , 3: according : a principal sum and the interest on it syn see sum”1.

30

S.O. 29—Receipts for sum less than Rs. 500 do not require the Treasury

Officer’s signature. All receipts will, however, be signed by the accountant; and as those

for sums received by transfer in account will not be signed by the treasurer, the District

Officer will, by an office order, designate a person who shall attach the second signature

in the case of the sums under Rs. 500.

S.O.30-- The Public Works, and some others Departments send a remittance

book with their payment to the treasury and it the treasury receipt should be given.

The usual memorandum (chalan) is required, in addition to the remittance

book, for use in the treasury.

Note-- All entries in remittance and pass books of the Public Works , and other

departments with which money is received in the treasury should be dated and in addition

to the signature prescribed, impressed with the treasury seal. Such attestation will

however, not be necessary if a copy of the chalan is returned to the remitting officer

properly signed and stamped with the treasury seal.

S.O.31 -- When slips in duplicate are tendered with cash the Accountant may

initial both, and receiving both back signed from the treasurer may complete his signature

on the original copy and return it as a receipt to the person who makes the payment first

obtaining, in the case of sum of Rs. 500 and upwards, the signature of the Treasury

Officer.

S.O.32 -- Cash should not be received from officers of Government for

supplies of service stamps which should be made only under the procedure laid down in

the contingency manual. Nor should any receipts be granted for such supplies except

when payment is made therefore by a cheque drawn by an office of the indenting

department. A receipt should, however, be issued when service stamps are sold for cash

to the public under Assam Stamps Manual. This receipt should always be on machine

31

numbered T.R. Form 4. The seal of service stamps to officer of local funds, or to the

government Officers in capacities connected with such funds, is prohibited.

S.O.33—The Public Works Department has also a special printed form of

indent for service postage stamps (Treasury Rule Form No 6) for use when the value of

stamp is paid by cheque. This form should be recorded in the treasury and not signed by

the Treasury Officer as a receipt.

S.O.34—All fees tendered by candidates for examination will be received at

the treasury. A single receipt is only to be given, that is, a duplicate may on no account be

issued.

Notes—In the case of Government examination, when the fees from the

several candidates in a school are remitted into the treasury in a lump sum, a single

collective receipt for the whole amount will be issued.

S.O.35-- Forest Revenue collected at outlying stations may be remitted to

treasuries by means of money orders. In such cases no duplicate chalan is tendered at the

treasury, but the money received from the Post Office is credited without any chalan. The

acknowledgement with the coupon of the money orders is forwarded by the treasury to

the Divisional Forest Officer and also an advised of all the remittances receipt by money

order on each day of which such transaction may occur.

S.O.36-- All monthly receipts of Government schools situated in the interior

at the distance from the district or sub divisional head quarters should be remitted to the

nearest treasury with as little delay as possible after the date of collection. If it involves

less cost, remittance may be made by postal money orders. The money order commission

should be met from the contingent grant of the school, but if there is no such grant and if

the grant is not sufficient to cover the charge it should be paid by deduction of the

requisite amount from the collection.

32

III – BANK

S.O.37-- Any one who has money to pay on account of Government will

tender the amount at the office of the Collector, accompanied by a chalan or

memorandum (T.R. Form No 3) in duplicate (which if necessary will be prepared in the

office). The officer entrusted with the duty of examining the chalans will, after

examinations enter the chalan in the appropriate register of chalans issued, and will write

on both original and duplicate the word “Correct”; he will then affix his initial to the

chalan with date, specify the head of accounts, and return original and duplicate to the

payer, who will proceed with them to the Bank. There the money will be received and

credited to the proper head of account, and an acknowledgement granted to the payer on

the original chalan, the duplicate being retained by the Bank and forwarded to the

collector with the daily account. Chalans are valid only for such time, or exceeding 10

days, as may be fixed by the collector; if they are presented after the allotted time, the

money will not be received by the bank until they are revalidated by the collector.

See also the second paragraph of S.O.21.

Note—Time limit. of 10 days shall not however apply to amounts rendered in

payment of Income tax, Wealth tax, Gift tax, Expenditure Tax and Estate duty.

NOTES

S.O.37--- The note under this S.O. was inserted vide correction slip no 247.

“Income”-- meaning of - the term “income by itself is elastic and has a wide

connotation. Whatever comes in or, is received is income. In popular parlance ‘Income’

comprehends receipts from wide species having a nexus however to one’s labour or one’s

expertise, or one’s properties or one’s investments and having further some element or

regularity from such source”. [ Black’s Law Dictionary Revised, 4th Ed. P.96, Aiyers

33

Law Terms and Phrases, 7th Ed. Mukherjee’s Law Lexicon, p. 729. Mitra’s Legal and

Commercial Dictionary p. 333.

S.O.38-- Cheques on local bank will be accepted in accordance with Rule

57 of the Assam Financial Rule. The preliminary acknowledgement for the receipt of the

cheques will be in the form below:

“Received Cheque No …………………………………..for Rupees ………..

On account of

drawn on …………………………………. Bank ………………………………………..

as per Chalan No.”

There will be a daily clearance of cheques accepted and transaction will be

included in the daily account submitted to the treasury. If a cheque is dishonored by the

Bank concerned on presentation, the fact will be reported at once to the payer with a

demand for payment in cash.

S.O.39-- Cash received and deposits of the departments named below will be

received at the bank in accordance with the special Rules specified against each:

Forest ….. …. …. …. S.O’s.24--25

Public Works …. …. …. S.O.’s 22, 26 and 27

Forms will be supplied to bank by the collector.

S.O.40-- In the case of all other departments, fines, forfeiture and other

miscellaneous receipt of Public Officer will be forwarded by them daily to the Bank with

a chalan in duplicate, describing the several items and the heads under which they should

appear in the accounts. One copy of the chalan will, as directed in subsidiary order 37, be

34

retained by the Bank and forwarded with the accounts of the day to the collector, and the

other returned receipted, to the Public Officer for record in his office.

Note:- The original chalan may be in the form of a book send daily for

signature.

S.O.41-- The detailed account of local funds and register of deposit are in

the Collector’s, Magistrate’s and Judge’s offices, the Bank only receiving the amounts

tender in accordance with subsidiary order 37 and crediting them under their proper

designation.

S.O.42-- Bank drafts and Government drafts will be issued and paid in

accordance with the rules contained in Chapter XVII of the Assam Financial Rules.

NOTES

S.O.42-- This subsidiary order was substituted vide correction slip 91 and

the original S.O.42 read as follows;

“S.O.42. - Bank drafts on Government account will be issued by the bank in

accordance with rules contained in Chapter XVII of the Assam Financial Rules. In any

case of doubt, the Manager or Agent, as the case may be, will take collector’s orders.

The Manager or Agent has the same authority to cancel exchange and issue

duplicates of Bank drafts on Government accounts, which is exercised by a treasury

officer and should follow the same rules (Vide rules 436-439 of the Assam Financial

Rules)”.

S.O.43—The memorandum or chalan which should accompany the

remittance shall, except where otherwise provided, be presented to the treasury Officer

who shall enface it with an order to the Bank to receive the Money and to grant a receipt.

35

ADVICES AND CERTIFICATES

S.O.44-- The advices of receipts, which according to any rule have to be

send to public officer’s or departments, and consolidated receipts of certificates of

receipts required by any rule to be given to any Public Officer or Department shall be

given by the treasury and not by the Bank, as the point to be adviced or certified is not

that the money has been received at the bank, but that the receipt has entered the treasury

accounts.

SECTION VI

CUSTODY OF MONEYS RELATING TO, OR STANDING IN, THE PUBLIC

ACCOUNT OF THE PROVINCE

T.R.11-- (1) the procedure for the safe custody of moneys in the hands of

Government servants, or held in a treasury shall be as prescribed by the Finance Minister

after consultation with the Comptroller.

S.O.45-- The procedure for the safe custody of moneys in the hands of

Government servants is detailed in Chapter III of the Assam Financial Rules.

S.O.46--- Detailed rules for the custody of moneys in the Treasury are

contained in Appendix IV which should be followed.

T.R.11—(2) the bank is responsible for the safe custody of Government

moneys deposited in the Bank.

SECTION VII

WITHDRAWAL OF MONEYS FROM THE PUBLIC ACCOUNT

36

DEFINITION

T.R.12-- In this section “Withdrawal” with its cognate expressions refers to

the withdrawals of funds from the Public Account, for disbursement of or on behalf of the

province other than disbursement in the United Kingdom.

GENERAL RULES

T.R.13-- Unless the Finance Minister, after consultation with the

Comptroller, otherwise directs in any case, moneys may not be withdrawn from the

Public Accounts without the written permission of the Treasury Officer or of an officer of

the Indian Audit Department authorized in this behalf by the Comptroller.

POWER OF THE COMPTROLLER

T.R.14-- The Comptroller may permit withdrawal for any purpose.

NOTES

Power—Meaning of - In Bouver’s Law Dictionary (Baldwin’s Century

Edition) “Power” has been defined as follows:

“The rights, ability or faculty of doing something. The distinctions between

“Power” and “Right” whatever may be its value in ethics, in law it is very shadowy and

unsubstantial. He who has legal power to do anything has the legal rights;

Technically, an authority by which one person enables another to do some act

for him. ”

There are 18 clauses in Stroud’s Judicial Dictionary wherein the different

context in which the expression ‘Power’ has been judicially noticed has been discussed. It

is necessary to embark upon a discussion of different context in which the expression has

37

been used from time to time in various statutes. The important point is that the said word

is used in different senses in accordance with the context, it is used.

In Salmond on Jurisprudence, 12th Edition. A definition of the word ‘Power’

has been suggested and it is like this:

“A power may be defined as ability conferred upon a person by the law to

alter, by his own will directed to that end, the right , duties, liabilities or other legal

relations, either of himself or other person…….. power is either ability to determine the

legal relation of other persons or ability to determine one’s own. The first of these –

power over other persons is sometimes called authority: the second – power over oneself

– is usually termed capacity.”

The definition cannot itself be said to be exhaustive. However, it at least

shows that in the field of Jurisprudence discretion is not considered to be an essential

ingredient of the concept of power.

In Volume 72 Corpus Juris Secundum at pp.404-406, while dealing with the

classification of powers, it is laid down that powers may be discretionary or imperative.

“A general power of appointment is never coupled with a duty to make the

appointment, but a special power may be either discretionary or it may be coupled with a

duty. A special power is discretionary where its exercise or non-exercise depends wholly

on the volition of the grantee. It is coupled with a trust duty where its exercise is

obligatory on the grantee. Powers in trust are imperative, unless their execution or non-

execution is expressly made to depend on the will of the grantee.”

This again showed that is not always correct to say that discretion is a

necessary ingredient of power.

38

Like most words in the English language the word ‘power’ also has no fixed

meaning. It takes its meaning, content and scope from the context, the settings, the

background in which, and the purpose for which it is used. Basically it means authority

and we must distinguish between the authority itself and the manner of its exercise or its

nature. Whether any discretion is left or not and whether any direction is imperative or

directory relate to the manner and exercise of the power and not to the basic ingredient of

authority itself. Without authority, a valid act cannot be done irrespective of whether the

act is discretionary on the part of the doer of the act; he is bound to do it. In both

situations , he must have authority.

It will depend upon circumstance and context whether power is associated

with discretion or with the absence of discretion.

Where a power is conferred or a duty imposed by statutes or otherwise and

there is nothing said expressly inhibiting the exercise of the power or the performance of

the duty by any limitations or restrictions, it is reasonable to halt that it carries with it the

power of doing all such acts or employing such means as are reasonable necessary for

such execution.

If in the exercise of the power or the performance of the official duty

improper or unlawful obstruction or resistance is encountered, there must be the right to

use reasonable means to remove the obstruction or overcome the resistance. This accords

with commonsense and does not seem contrary to any principal or law.

“It is a rule that when the law commands a thing to be done, it authorizes the

performance of whatever may be necessary for executing its commands” (Broom’s Legal

Maxims, 10 Edn, at p.312).

POWER OF THE TREASURY OFFICER

39

T.R.15—(a) Subject as hereinafter provided in this Section a Treasury

Officer may permit withdrawal for all or any of the following purposes, namely:

(i) To pay sums due from the Government to the drawing

officer.

(ii) To provide the drawing officer with funds to meet claims

likely to be presented against the Government in

immediate future by-

1) other Government servants, or

2) private parties.

(iii) To enable the drawing officer to supply funds to another

Government servant from which to meet similar claims.

(iv) To pay direct from the treasury or from the Bank sums

due by Government to a Private party.

(v) In the case of an officer or authority empowered to make

investments of moneys standing in the Public Account of

the Province, for the purpose of such investments.

S.O.47-- Instances of different cases of withdrawals falling under (I) to

(IV) above are given below:

(i) (a) For pay of gazetted Government servants (Chapter VI

Financial Rules).

(b) For pay of establishment (Chapter VII , Financial

Rules).

(c) For traveling allowance of Government servants and

establishments (Subsidiary orders 68 and 84 under

Treasury Rule 16).

(d) For contingencies (contingency manual)

(e) For miscellaneous charges (Chapter IX, Financial

Rules)

40

(f) For Stores (Chapter X, Financial Rules)

(g) For works (Chapter XI-XIII, Financial Rules)

(h) The charges on account of the following classes of

scholarships are passed in audit under counter

signature of the educational authorities of the paying

province against budget grants. The intervention of

the Account Office is, however, necessary in

arranging for their payment outside the jurisdiction

of the province [See T.R. 35] and the copies of

orders relating to the transfers or payment of

scholarships should in such cases be forwarded to

the Comptroller:

1) European scholarships (to boys and girls)

2) Vernacular scholarships (Middle English and Middle

Vernacular)

3) Primary scholarship (Upper and Lower)

4) Girls scholarships (Vernacular and Middle English

and Lower and Upper Primary).

(ii) (1) Payment by chaques to Government servants.

(2) Payment of construction bills by cheques (vide rules in

Chapters X-XII, Assam Financial Rules).

(iii) Payment to a sub divisional officer of the Public Works

Department at a different treasury from that with which the

divisional officer himself banks (Vide subsidiary order

179).

(iv) Payment to a person not in Government service- (Vide

subsidiary order 168).

41

T.R.15—(b) Unless expressly authorized by the Comptroller a Treasury

Officer shall not permit withdrawal for any purpose not specified in Clause (a) of this

rule.

S.O.48-- Grants-in-aid to local bodies, religious, charitable , or

educational institutions, stipends , scholarship, contribution to public , exhibitions and

fairs, expenditure from the discretionary grants placed at the disposal of the head of local

administration, Commissioner, etc, compensation to Government servants for accidental

losses, etc, can be disbursed at the treasury without authorization from Accountant

General. A copy of every Government sanction under the rule shall be forwarded to the

Treasury/Sub-Treasury Officer who will not make payment without receiving the

sanctioning order.

Bills for payment of the aforesaid grants –in-aid to private individuals non–

Government Institutions, Body corporate, etc, shall be accompanied by and attested copy

of the sanctioned and shall be counter signed by the competent authority where

necessary.

T.R.16-- Except as provided in Rules 26 and 27 a Treasury Officer shall

not permit withdrawal for any purpose unless the claim for withdrawal is presented by

such person and in such form and has been satisfactorily submitted by the Treasury

Officer to such cheques, as the Finance Minister after consultation with the Comptroller ,

may prescribe. The procedure so prescribed shall, among other matters contain provisions

so as to secure-

(i) that any person having a claim against Government shall present

his voucher at the treasury duly receipted, and stamped where

necessary , and that otherwise specially provided no such claim

shall be paid unless the claim is first submitted to, and the payment

directed by the Treasury Officer.

(ii) that where the sub- treasuries are specially permitted by the

Government to cash certain classes of bills without reference to the

42

Treasury Officer , the payment of such bills shall, not , except

under special arrangement and on, particular occasions , be

allowed at the District Treasury also.

(iii) that all bills and vouchers on which payment is made by the

Treasury Officer or wshich are enfaced by him for payment at the

Bank or a sub-treasury shall show to what head of account the

payment is to be debited, how the amount of the payment is to be

allocated between Governments or departments, and what amount,

if any, appertains to the revenues of Central Government or the

Federation.

NOTES

The S.O.48 was substituted as the present one Vide correction slip No 270

[Ref.BB(1)37/64/122, dated the 26th May, 1975].

S.O.49— The classes of bills permitted to be cashed at sub-treasuries without

a reference to the Treasury Officer are detailed in subsidiary order 9.

S.O.50-- No money should be withdrawn from the treasury unless it is required

for immediate disbursement. It is not permissible to draw advance from the treasury

either for the prosecution of works, the completion of which is likely to take a

considerable time, or to prevent the lapse of budged grants. Nor should a withdrawal be

permitted unless the requirement of Rule 85 of the Assam Financial Rule have been

complied with.

GOVERNMENT SERVENTS AUTHORISED TO DRAW BILLS

43

S.O.51-- The Government servants who can draw bills, the purposes for which

and the condition under which the bills may be drawn, are shown in T.R. Appendices

Nos. I and II. Gazetted officers draw their pay and traveling allowance bills themselves.

OFFICERS WHO DRAW MONEY BY CHEQUES

S.O.52-- Government servants of the Public Works Department and Forest

Department (including Government servants of other departments who are authorized to

incur expenditure against the grants of these departments) are specified in subsidiary

order 170, 173 and 174.

INSTRUCTION REGARDING PREPARATION AND FORM OF VOUCHERS

AND PRESENTATION OF CLAIMS

S.O.53--- Any person having a claim against Government shall present his

voucher at the Treasury duly receipted, and stamped where necessary, and unless

otherwise specially provided no such claim shall be paid unless the claim is first

submitted to, and the payment directed by, the Treasury Officer.

1) claims to arrears or increases of pay or allowances and other time. Barred

claims are governed by Rules 84 to 89 of the Assam Financial Rules.

2) When bills are presented to the treasury through the office cashier, a clerk,

a peon or other messenger, the drawing officer should specifically endorse

on the bill and other to pay to the specified person in the form “pay so and

so (name and designation)” and attest his specimen signature on the bill.

The Treasury Officer will give a metallic token for the bill after recording

it in a register to the person presenting it and will enface on the bill and

order to pay a specified account after satisfying himself of his identity and

take signature of his thumb impression if illiterate, on the voucher in

support of the payment. The bills will then be send direct to the Bank with

advice list in locked box one key of which will be kept with the Treasury

44

Officer and another with the Bank, and will be paid at the bank on

surrendering the metallic token together with a letter of authority from the

drawing officer in T.R. Form 47 in accordance with Treasury Officer’s

order, the Bank being responsible only for strict adherence to this order

and for obtaining upon the bill a proper discharge from payee/ endorsee of

the bill in ‘addition to this signature at the foot of the bill. In cases where

the payee/endorsee does not find it convenient to receive payment

personally, this discharge should be signed before the bill is presented at

the treasury. In such cases, the person through whom payment is desired to

be made shall be required to produce a letter of authority in T.R. Form No

47 authorizing him to take the payment. Such letter of authority should be

preserved by Banks/non Bank treasuries for a period to 10 (ten) years.

Where a bill is payable by transfer credit, the drawing officer,

when signing the receipt , should invariably add, the words ‘by cash

order’, ‘by Government drafts’, ‘by postal money orders’ (though the

treasury) etc, as the case may be , after the words “Received contents”.

Note 1-- The procedure mentioned above is applicable also when bills for

personal clients are presented to the treasury through a messenger though in that case the

drawing officer concerned remains responsible for any fraud or misappropriation that

may be committed by the messenger.

Note 2-- When payment is desired wholly or partly in Government drafts

or bank drafts, a formal application should accompany the bill and the manner in which

payment desired should also be indicated in the drawers receipt on the bill in the manner

mentioned in para.2 of S.O.53 (2) above. If the Treasury Officer is satisfied that the grant

of Government draft is permissible , he will specify clearly in the pay order the manner in

which payment should be made.

45

Note 3-- All bills, cheques and other document passed by the Treasury

Officer and Accountant General for payment at the Bank, as well as interest payment

orders etc. Being non negotiable instruments, warrant special precaution on the part of

the Bank in the matter of identification of the payee. All such claims have normally to be

presented by the payee personally, but where payment is desired to be made to an

endorsee (other than banker) or a messenger, the drawing officer shall attest the specimen

signature of endorsee/messenger. The bank will not, however, disburse payment of such

claims unless bank is satisfied, about the identity of the person receiving payment as

attested by the drawing officer in accordance with S.O. 89 (c) and S.O.53 (2). Before

making payment the bank shall verify that the signature of the drawing officer attesting

the payee’s signature tallies with that on the bill as passed by the Treasury Officer.

Note-- S.O.53(2) & Note 1 are substituted and Notes 2 & 3 as inserted vide

notification No BB(1) 287/75/38 dated 4/11/73.

3) All cheques, bills, etc, preferable at a treasury for payments , being non-

negotiable instruments, can be endorsed only once in favor of the specific

party to whom the money is to be paid:

Provided that—

1) when the endorsement is made on a cheque or a bill in favor of a

banker, a second endorsement can be made by the banker in favor of

a messenger for collection only, and

2) in the case of a contingent bill which has been endorsed in favor of a

firm of suppliers the firm can be endorsed it to its bankers or to a

messenger for collection only , and the banker can in turn endorse

into a messenger for collection only. Thus, in all, three endorsements

are permissible in such cases, provided that of the three, one is to the

payee’s banker and one is to a messenger for collection only.

46

Notes-- Cheques drawn directly on the bank without the intervention of the

Treasury Officer are negotiable instruments, and are not subject to the provision of this

rule.

Decision of the Auditor General... A party, traveling allowance or

contingent bill is not a negotiable instrument. The Auditor General considers that an

endorsement by the payee’s banker in favor of another bank though it may be for the

purpose of collection only turns the bill into a negotiable instrument and should be

discouraged.

This issues with the concurrence of the Government of India Vide Auditors

Generals Letters No 76- Admn.1/179-39, dated the 1st February, 1940, to the

Comptroller, Assam – Audit B, March, 1940-802-807.

4) When the employment of menials to fetch and carry money is

unavoidable, men with some length of service and of proved

trustworthiness should be selected and in all cases when the amount of

money to be handled is large, more than one messenger should be

employed.

5) When any kind of bill is prepared in duplicate or triplicate only one copy

should be signed or counter signed in full, the other copy or copies being

initialed. If the previous audit of the Comptroller is required, only the

original copy should be send to that authority.

Note-- (1) Lump sum grants sanctioned by his Excellency the Governor or by the

Honorable Ministers out of the discretionary grants at their disposal should

be drawn by the parties concerned under the counter signature of the

Military secretary or the Secretary, Deputy Secretary, or Under Secretary to

the Department respectively. Similarly the lump sum grants sanctioned by

the Commissioner and Heads of Departments out of their discretionary

47

grants should be drawn under the counter signature of the sanctioning

authority concerned.

(2) Scholarship or stipends sanctioned by His Excellency the Governor or by the

Honorable Ministers out of their discretionary grants should be drawn by the

head of the Institution in which scholarship or stipends is made tenable in

the special forms prescribed for the purpose, copies of which will be

supplied with the sanctioning order, and no counter signature of the

scholarship will by the Secretary to Government in the Department

concerned will be required.

The Head of the Institution concerned will be

instructed to draw the scholarship for March on the last working day of that

month. But the scholarship bill for March payable at Calcutta should be

submitted so as to reach the Accountant General , Bengal, a week before the

last working day of March.

(3) Payment will be made by transfer credit in all cases where a personal ledger

account has been opened. In other cases the payment will me made to Secretary

of the Dispensary Committee or administrator of the local fund concerned. In no

circumstance will the Civil Surgeon draw the grant for the Dispensary

Committee.

(4) Payment to Village unions of grants will be made through the Deputy

Commissioner.

PAYMENT AT SUB TREASURIES AND THE BANK

6) At places where Government treasury business is conducted by the bank,

all payments with certain exceptions are made at the bank. Drafts on

Government Account and Cheques are presented direct at the Bank, but

other vouchers or bills should first be presented at the treasury except

where such vouchers or bills are submitted to the Comptroller for pre-

audit and are passed for payment direct by the Bank. The procedure for

48

payment at the bank is detailed in Chapter XXI of the Assam Financial

Rules.

7) Payments which have to be made at sub-treasury may be arranged for by

means of Reserve Bank Drafts which can be issued by all treasuries and

sub-treasuries having currency chest facilities. Cash order should be

issued only where remittances cannot be affected by means of Reserve

Bank Drafts .

8) When sub-treasuries have been permitted to cash certain classes of bills

without reference to the Sadar Treasury Officer, the payment of such bills

should not, except under special arrangements and on particular occasion

be allowed at the District Treasury also.

Notes-- Exception to S.O. 9 show the different classes of bills which can be

paid at sub-treasuries without authority from the District Treasury Officer.

NOTES

S.O.53-- The sub rule (3) was substituted vide correction slip No 90 and the

original sub rule (3) read as follows:

“(3) All cheques, bills and vouchers preferable at a Government treasury for

payment , being non-negotiable instruments , can be endorsed only once in favor of the

specific person to whom the money is to be paid. If this endorsement is made on a

contingent bill in favor of a private individual firm of supplies the bill can be re-endorsed

in favor of his/its banker to enable the latter to collect and credit the amount into his/its

banking account. ”

The sub-rule 7 originally read as follows:

“(7). Payment which have to be made at sub-treasuries may be arranged for by

obtaining cash orders issued by the District Treasuries. Between places where there is an

49

office or branch or an agency of the Reserve Bank of India [See treasury Rule 2(d)]

Demand draft are issued in lieu of cash orders.

When the payee requires payment of a demand draft from a sub-treasury in the

district. The payee shall endorse the demand draft in favor of the Sadar Treasury Officer

who will then endorse it “Received Payment by Transfer Credit to Cash order on the

……sub-treasuries” and issue a cash order in favor of the payee for payment at the sub-

treasury”.

The original sub-rule (7) as above was first substituted vide correction slip No

51 which read as follows:

Payments which have to be made at sub-treasuries may be arranged for by

means of Reserve Bank Drafts which can be issued by all treasuries and sub-treasuries

having currency chest facilities. Cash order should be issued only where no facilities

exists.

Which was again substituted as the present one Vide correction slip No 79.

NOTES

“Arrears”- meaning of .- According to the Webster’s New International

Dictionary “Arrears” means among other things “that which is behind in payment or

which remains unpaid though due”. The example given is of arrears of rent, wages or

taxes. In Stroud’s Judicial Dictionary, 3rd edition it has been stated that the word “arrears”

presupposes “a time fixed for payment of a sum of money and the lapse of time thereafter

without payment.”

GIVING STAMPS FOR RECEIPTS

Rules under Stamp Act

50

S.O.54—(1) Receipts for all sums exceeding Rs. 20 must be stamped but the

following are exempt from Stamp Duty:

(a) Receipt given by or on behalf of Government .

(b) Receipt on Cheques.

© Receipt for interest on Government Securities.

(d) Receipts given by Railway or an Island Steamer Company for payment

made to it on account of freight and fares and for incidental charges

such as loading, unloading, delivery, carnage, haulage, wharfage,

demurrage, etc.

(e) Receipt for payment of money without consideration, such as receipt

for grants-in-aid, bills and for fees paid to Barrister-at-law and counsel

and scholarships.

(f) Receipts for advance made by Government under the Agriculturists

Loans Act 1884 (Act XII of 1884).

(g) Receipt granted for adjustment between provincial and local funds.

(h) Receipts for payments made by or on behalf of Government in Indian

States.

(i) Receipts for payments of Free grants made by Government from

provincial revenues to Municipalities , District Boards and other Local

Bodies for objects for the nature noted below:

(i) Augmenting the resource of the Local Bodies.

(ii) Establishing an equilibrium between receipt and

expenditure .

(iii) Contribution toward the maintainance of equipments of

Schools and Hospitals.

(iv) Contribution towards improvement of roads or water

supply .

(v) Contribution towards gratuitous relief kin famine

stricken areas.

51

(j) All other grants for educational grants, charitable and religious

purposes.

(k) Receipt granted by or on behalf of co-operative societies registered

under Act X of 1904.

(l) Receipt granted by the Guwahati Shillong Motor Transport Company ,

Limited , for Freight and Fares.

(m) Receipts for refund to prisoners of any sums which are their own

property.

(2) A payee who signed a postal money order acknowledgement is not

required to furnish a fresh stamp receipt to the remitter, in as much as he has given one

which is exempt from stamp duty to the post office which is the agent of the sender. For

audit purpose, it is necessary to know on what accounts payment has been made and the

sender should therefore write, after the words “Received the sum specified above on

…..”. In the postal money order acknowledgement on what account the money has been

paid.

When payees have to furnish separate acquaintances for a month payable

under different sections of an establishment, a stamp received is necessary for the amount

payable under each section if the amount in each case exceeds Rs. 20, even though the

total amount received represents the individual salary for a single month.

(3) All cheques and drafts “on Government Account” are exempt from

tamp duty.

The cheque books of local bodies, viz, Cantonment Fund,

Dispensary, Ward’s Estate Municipal Fund and Local Boards, will be printed at the

Assam Government Press. The Local Bodies should submit their indent to the General

Department of the Assam Secretariat and at the same time send a copy to the local

Treasury Officer. The cheques as indented will send to the local Treasury Officer from

whom they should be obtained according to requirements by the Local Bodies concerned

paying the price fixed for the forms.

52

(4) See also the list of exemptions in schedule I of the Stamp Act.

(5) The following documents do not come under any of the exemptions

mentioned above but are chargeable with the Stamp duty under general rules.:

(a) Receipts [other than receipts mentioned in sub-rule(1) (d)above ]

drawn by a railway company, including a company to which a State Railway has been

leased or by a Municipality.

Notes-- This rule applies also to receipts drawn for plants the

adjustments of which may be made through account current.

(b) Receipts signed by a Government servant as Chairman of a

Municipality.

© Receipts [other than those mentioned in sub rule(1)(g) drawn on

accounts of cantonment and other local funds.

(d) Receipt for advances taken by Government servants.

(e) Receipts on A quittance Rolls of Establishment.

Notes-- The Government of India in their Finance Department (Central

Revenues) letter R.Dis.No.23-Stamp/42,dated the 14th July , 1942, have ruled that if the

gross amount of the salary of a Government servant exceeds 20 Rupees, a stamp duty of

One Anna should be levied , although the net amount payable is less than the amount

chargeable with the stamp duty under the general rules ; that is to say the levy of stamp

duty should depend on the gross and not on the net amount payable to a Government

Servant .

The above order will also apply to all payment made on behalf of Govt.

vide C.S.109.

(f) Receipt by chaukidars for rewards.

(g) Receipt for refund of payment or deposits.

53

(h) Receipt for amounts of emigrants money orders.

(6) When a loan is given as a whole to the whole body of borrowers it will

be sufficient to affix a single one Anna stamp thereon. When the loan is divided by the

Deputy Collector and a certain portion is assigned to each of the loaness, then in every

instance when such portion Rs. 20, a one Anna stamp is required.

NOTES

S.O.54—The note below sub-rule (5)(e) was inserted vide correction slip No

85.[Ref.Finance Department Memo No F.M.24/42/8].

REMITTANCE BY MONEY ORDER

S.O.55.- Remittance of pay and allowance to Government servants on duty ,

contingencies, grants-in-aid, stipends , scholarships, and other sums payable on

Government account may, at the discretion of the disbursing or remitting authority, be

made by postal money order at the cost of Government when (1) the payee is situated at a

distance of more than five mil3es from, the headquarters of the disbursing or r5emitting

authority but is I n close proximity to a post office,(2) it is inconvenient to send the

money by messenger and (3) no other economical arrangement is possible. These

conditions may be relaxed i8n very special cases under order of the Head of a

Department or the controlling authority.

The cost of money order commission should be treated as an ordinary

contingent charge of the disbursing officer concerned.

S.O.56. - The following general instructions regarding the preparation and from

ot vouchers should also be observed:

(a) Printed forms of vouchers in English should be adopted as much as possible,

but when , from any circumstance, a vernacular voucher is unavoidably necessary, a bi-

lmgual form should be used.

54

(b) When the use of a purely vernacular account or voucher is unavoidable, a

brief abstract should be endorsed in English under the signature of the preferring officer

stating the amount, the name of the payee and the nature of the payment.

© All vouchers must be filled and signed in ink. The amount of each voucher

should, as far as whole Rupees are concerned, be written in words as well as in figures.

The amount of annas and pies may always, however, be written in figures after the words

stating the numbers of rupees, but in case of there being no annas or pies the word “only”

should be inserted after the number of whole rupees and care should be taken to have no

space for interpolation as in the following examples:- “Rupees twenty six only”, “ Rupees

twenty five, 4.11”,

Note –These officers which are required to prepare two or more copies of vouchers

for transmission to their respective Head Offices, may present type written copies of

vouchers relating to pay, T.A. and contingency at the treasury provided that the amount

of each column is filled in , ink an the total of each vouchers, both in figures and words is

written in ink.”

(d) Erasures and over writings in vouchers or bills are absolutely forbidden: if

any correction be necessary, the incorrect entry should be cancelled neatly in red ink, and

the correct entry inserted. All correction and alterations in the total of a voucher should

be attested by the dated initials of the persons signing the receipt as many times as such

corrections and alterations are made: any corrections or alterations in the orders of

payment must be attested in the same way by the Treasury Officer. No document bearing

an erasure can be accepted, and payment of such vouchers should be refused by the

Treasury Officer and a fresh voucher called for.

Note.- “ Corrections and alterations in orders of payments given by the treasury

officer on the bank must be attested by his full signature”.

(e) Charges against two major heads should not be included in one voucher, but the

Treasury Officer will not take exception to a voucher on this ground unless the items

required different action from him, such as entry in different registers. This orde. Does

55

not apply to the allowances of an officer, or of an establishment, as in such cases the

whole of his allowances, even if belonging to two or more major heads of accounts,

should be drawn on a single bill if they are chargeable wholly to central provincial

revenues.

(f) Unless the Government has expressly authorized in the case of any specified

office, no payment may be made on a voucher or orders signed by a clerk instead of by

the head of an office, although in the absence of the latter the clerk may be in the habit of

signing letters of him. Nor may any moneys be paid on a voucher or order signed with a

rubber or fac-simile stamp. When the signature on a voucher is given by a mark or seal or

thumb impression, it should be attested by some known person. Vernacular signature

must always be transliterated.

Note.- The head of an office may authorize any gazetted Government servant

serving under him to sign a bill or order for him, communicating the name and the

specimen signature of the Government servant to the treasury. This will not, however,

relief the head of the office in any way of his responsibility for the accuracy of the bills or

for the disposal of the money received in payment..

(g) In order to prevent discrepancies in figures and to enable the Comptroller

to direct mistakes the correct classification showing the major, minor, and sub heads and

primary units and whether the expenditure is “voted” or “charged”, should always be

recorded by the disbursing officer on the bills. The charged expenditure should be

distinguished between excluded and non excluded arrears. The classification shown in the

slip or bill extract must also agree with that given in the bill. The accepted invoices of

work bills and credit notes should also bear the correct classification. For this purpose the

classification shown in the budget should be taken as a guide, but when the classification

given in the bill by the disbursing officer is corrected in the accounts office, Comptroller

will point out the mistake.

The classification on refund voucher should, however, be recorded by the

Treasury Officer when the presenter of the bill is a private person.

56

(h) Bills required previous countersignature should be returned unpaid if

presented without such counter signature.

(i) When bills are presented on account of charges incurred under any special

orders, the order sanctioning the charges should be quoted. Office of sanction

accompanying a bill must be duly certified by a responsible officer, not by a clerk.

(j) The authority under which deduction are made in a bill should be quoted.

(k) Dates of payment should when possible be noted by the payees, in their

acknowledgement in sub voucher, a quittance rolls’ etc. If, for any reasons, such as

illiteracy or the presentation of receipts in anticipation of payment, it is not possible for

the dates of payment to be noted by the payees, the dated of actual payment should be

noted by disbursing officer on the documents under their initials, either separately for

each payment or by groups as may be found convenient.

(l) In case in which the endorsement on a bill is unauthorized, incomplete, or

otherwise irregular, the Treasury Officer should refuse payment of the bill and return to

the person who presents it with a memorandum explaining why payment is refused.

(m) When the drawing officer requires payment to be made through some other

person, he must specifically endorse an order to pay to that specified person. The position

in regard to endorsement on a bill is that (a) one endorsement in favor of another party is

admissible , that (b) the party to whom the bill is payable can endorse to his banker or

to a messenger for collection only and that, (c) the banker in turn endorse to a messenger

for collection only. Thus, in all, three endorsements are admissible provided that of the

three one is to the payer’s banker and one is to a messenger for collection only.

(n) When payment is desired wholly or partly in Bank Draft on a Government

Accounts, a formal application for draft should accompany the bill and the manner in

which payment is desired should also be indicated in the drawer’s receipt on the bill.

(o) When it is desired that either the whole or a part of the amount of a bill

should be remitted to a person or persons by Postal Money Order the bill should be

57

accompanied by properly prepared Money Order form or forms, as the case may be. The

amount of the Money Order as well as the amount of commission due thereon should be

shown as deductions in the bill. The Treasury Officer will pass the bill for the net

amount, credit the deduction by transfer to the Post Office and send the Money Order

forms to the Post Office together with a certificate to the effect that the amount of the

Money Orders with the fees due thereon has been credited to the Post Office by book

transfer. The words “adjusted by book transfer” should invariably be written in red ink

across the money order form and the amount of the money order with the commission

due must be specified in the certificate. On obtaining the Money Order receipts the

Treasury Officer will check them with the amounts deducted from the bills and then

transmit them for record to the Drawing Officer concerned.

When the money order commission is payable by Government, the amount of

the Money Order only should be deducted in the bill. The commission being separately

paid either in cash or by a contingent bill supported by a chalan.

NOTES

S.O.56- The note below sub-rule © was inserted vide correction slip No 230.

The note below sub-rule (d) was inserted vide correction slip No 244.

ELIMINATION OF PIES IN ACCOUNT

S.O.57—(1) In respect of the transaction of the provincial Government pies

should be omitted from all bills for pay and allowances, Pensions and traveling

allowance. All individual items in such bills should be calculated to the nearest Anna

(fractions below half an Anna being omitted and half an Anna or over being reckoned as

one Anna), except as specified below:

(a) in the case of emoluments fixed by statutes the payment may be to the next

higher anna.

(b) in the case of pies occurring in Life Insurance premia under the Postal Life

Insurance scheme and a subscriptions to Uncovenanted pension funds such as the Bengal

58

and Madras Service Family Pension Fund, the Bombay and the Bengal Uncovenanted

Service Family Pension Funds which are deducted from pay bills, the total sum of twelve

months is bound to be an even sum of annas, and every subscriber should be asked to pay

to the nearest eleven months in the year, the necessary adjustments being made in the last

month, e.g., a man who has to pay Rs. 3-5-7 per month may pay Rs. 3-6-0 per month for

eleven months and Rs. 3-1-0 in the twelfth month.

(c ) As regards recoveries under objection the installments need not be exactly

equal and the recovery should be so fixed as to be always in annas, the last installment

being adjusted as necessary, e.g., an over drawl of Rs. 100 recoverable in three

installments should be recovered in two installments of Rs. 33-5-0 each and another of Rs

33-6-0. the installments of advance (e.g. house building, motor car, etc) are recovered in

whole Rupees except the last installment for interest.

(d) In the following cases also pies should be eliminated in accounts;

Receipts and charges falling under the head ‘Miscellaneous Cash Remittances’,

the main items being cost price of country liquor, ganja and bhang, deposited by retail

vendors, which should be rounded of to the nearest Anna, and also in all recoveries of

service payment, which are ordered by departmental officer without the cognizance of the

Audit Office.

The duty, cost price and vend-fee of small quantities of opium found in excess in

weighing the cakes at the time of issuing opium from the Treasury to the retail vendors,

according to a chart which will be circulated by the Excise Commissioner.

(2) Payment to or recoveries from government servants and pensioners.

(3) Accounts rendered for one Government or department to another.

Notes—Pies need not be eliminated in Exchange Accounts between one

Government or Department and another. If it is not possible to remove them from the

original transactions.

(4) Amounts converted into Indian currency from Sterling.

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(5) In transaction involving and odd number of half-piece which necessitate

the adjustment of a fraction of a pie, fraction of a pie should be neglected and the amount

book in account should be to the pie next below. Fraction of a pie need not, however, be

eliminated if, it is not possible to remove them from the original transactions.

(6) Amounts converted into Indian currency from Sterling and other Foreign

Currencies.

The same rule should be applied ordinarily to receipts on account of deposits

and to all receipts other than receipts of revenue which are fixed by or under any law,

pies may however be accepted for the issue of the Reserve Bank Of India Government

Drafts on account of sums which represent dues fixed by or under any law or under any

contractual obligation of Government.

(7) Payment of contingent and other charges when claimants have no

objections.

Notes:-- Pies in the totals only of the claims should be rounded off to the

nearest Anna.

NOTES

S.O.57- The original paragraph under sub-rule(c) was substituted vide correction

slip No 41 and the original paragraph read as follows;

“The same rules should be applied ordinarily to receipt on account of

Government Drafts on Government Account, deposits, and to all receipts other than

receipts of revenue which are fixed by or under any law”.

S.O.58—(1) The instruction contained in subsidiary order 54, 56 and 57 are

intended primarily for bills and vouchers payable at treasuries but, as far as possible, they

should also be observed in preparing vouchers for payment made departmentally (vide

Financial Rules 78 to 81).

60

(2) Voucher or bills once received and paid in the treasury cannot be returned

save on application signed by the head of the office stating why they are required. They

should be sent to him under sealed or registered cover. The head of the office will be

responsible for their custody and returns.

(3) All bills and vouchers on which payment is made by the Treasury Officer or

which are enfaced by him for payment at the bank or a sub-treasury shall show to what

head of account the payment is to be debited, how the amount of the payment is to be

allocated between Government or Departments and what amount, if any, appertains to the

revenues of Central Government or the Federation.

INSTRUCTIONS FOR DRAWING MONEY BY CHEQUES

S.O.59-- Cheques should be drawn on forms in cheque books supplied by the

Treasury Officer to the disbursing officer authorized to draw moneys from the treasuries

with which they are placed in account.

Cheque forms for use by officer of the Provincial Government and by Local

bodies and non Government Institutions in Assam are printed at the Provincial

Government Press from which the Treasury Officer obtains his supplies. Cheque books

should on receipt be examined carefully and the number of forms of cash books should

be counted. Similarly, they should be examined again when issued to disbursing officers

and care should be taken to see that they are acknowledged by the latter promptly. Before

a cheque book is brought into use, all the cheque forms in it should be marked by a

distinguishing letter. Cheques drawn by a disbursing officer on any treasury should be

distinguished by a different letter from those drawn by himself or other disbursing officer

of the division on that or any other treasury.

S.O.60-- All cheques should have written across them in words at right

angles to the type, a sum a little in excess of that for which they are granted; thus “under

thirty rupees” will mean that the cheque is for a sum not less than Rs. 20, but less than

Rs. 30; and similarly “ under eight hundreds rupees” will mean that it is for less than Rs.

800 but not less than Rs. 700”. No abbreviation such as “eleven hundred” for “One

61

Thousand One Hundred” should be used. The amount should be written in the manner

prescribed for voucher in subsidiary order 56(c), in drawing or cashing a cheque, it

should be remembered that a common form of fraud consist in altering the word one into

four by prelixing an “f” and changing the “e” into an “r” the figure being easily altered to

correspond the word “twenty”. If written carelessly, has also sometimes been changed

into “seventy”. The drawer of a cheque in which these words occur should, therefore, so

write as to make the fraud impossible and the treasury should examine the words and

corresponding figures with special care.

Notes 1—the cross entry is not necessary if the amount in words in type –

perforated by a special cheque writing machine.

Note-2--- All cheque should be written in Calcutta Stationary Office Registration

ink obtainable from the Comptroller of Stationary and Printing.

Note-3--- Subsidiary order 56(d) applies mutatis mutandis to corrections and

alterations in cheques. All corrections and alterations in cheques issued on the bank and

its branches must be attested under the full signature of the drawing officer.

S.O.61—(a) Every cheque in favor of a Government servant must be made

payable to order only; but when the payees is not in Government employ the drawer may

at his request, make the cheque payable to bearer. Treasury Officer will therefore cash

cheques payable to “A, B or Bearer”, except when A. B. is a Government servant. If a

cheque payable to a person not in Government employ or payable to such person “or

order” is presented, the Treasury Officer may decline to pay it, if he is unable to satisfy of

the identity of the payee and of the completeness of the endorsement by which the payee

is the holder of the cheque.

Note-- Endorsement by duly constituted and authorized attorneys of cheques

payable to the order of their principle may be acted upon by the Treasury Officer. Such

powers of Attorney should be registered at the treasury.

(b) Ordinarily a cheque is not cashed by the Treasury Officer unless it is

receipted by the payee himself or other person in whose favor it is regularly endorsed for

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payment. In special cases, when the head of an office is unable himself to receive

cheques payable to his order, owing to his being absent on tour or for other causes, and

when he considers that strict compliance with the ordinary rule would cause

inconvenience, he may specially authorize in writing a sub-ordinate gazetted Government

servant to endorse for him cheques drawn in his favor by his official designation.

(1) where sub-treasuries are in charge of Indian officials not acquainted with

English bilingual cheques should be used, and if the cheques are not used, the paying

officer is responsible for calling attention to this rule.

(2) when a Public officer sends a cheque to a treasury not for cash payment but

for credit of its amount in the Treasury account, he must before endorsing them add the

words “Received Payment by Transfer Credit to ……”. Omission to do this facilities

fraudulent appropriation of money.

NOTES

S.O.61-- the note under this S.O. was added vide correction slips No 61.

S.O.62-- Cheques issued by the Forest and Public Works Department are

drawn by the department officers concerned directly on the bank instead of the treasury

officer in places where the Treasury business is conducted by the Bank. The conservator

of the forest and the Chief Engineer, Assam respectively supply the Bank direct with a

list of drawing officers under them and also communicate to the bank the limitations, if

any, of such officers on their drawing powers. The disbursing officer in these two

departments should supply the bank direct with their specimen signatures.

S.O.63-- The Treasury Officer should send a statement every quarter to each

divisional officer giving the numbers and dates of all Public Works Cheque Books and

Receipt Books issued on requisition received from him and from each of his sub

divisional officers.

GAZETTED GOVERNMENTS SERVANTS

63

S.O.64-- For the fixed allowances of a gazetted Government servant bills in

Treasury Rule No 7 should be used in which the whole of the fixed allowances claimable

by a Government servant in respect of the same post should be set forth. A Government

servant who draws an additional allowance for a separate office need not present a

separate billfor it unless it is chargeable to a Local Fund or to sources other than general

revenues. The Treasury Officer, before paying any bill of a Covenanted Civilian, must

see that the deductions on account of the Indian Civil Services Provident Fund have been

made.

If a Government servant proceeding on transfer does not draw the emoluments

up to date of transfer before he proceeds on transfer, emoluments for the whole month

may be drawn in the new appointment, the allocation of the charge to the old and new

appointment being clearly specified on the bill.

Note-- In the case of Gazetted Government servants whose last pay certificates

are prepared by Treasury Officers, the responsibility for showing the correct allocation in

bills rests with the Government servants themselves.

S.O.65. If delays occur in the issue of letters from the Audit Office notifying

alterations in the rate of pay especially if the change is made near the end of a month, or

if the change takes effect from a date which cannot immediately be ascertained, and

cannot be fixed by a certificate of transfer of charge appended to the bill, officers should

either draw their bills at the old rate or send their bills for pre-audit to the Comptroller, if

they do not first receive his letter of authority (See also Treasury Rules 23).

S.O.66 The pay of Sub – Registrars , Sub- Assistant Surgeons , Veterinary

Inspectors, Jailors and Inspectors of Police belonging to establishment limited and fixed

with reference to the requirements of the whole province who are not ranked as Gazetted

Government Servants should be drawn separately in the form provided for Gazetted

Government servants, instead of being included in the pay bill of their office

establishment.

64

Note (1)-- Headmasters and Headmistresses of Government High Schools ,

Deputy Inspector’s of Schools and Adhyapak of Sylhet Sanskrit College who are

Gazetted Officers with effect from 17th July,1926, will draw pay on Gazetted Officers’

pay bills.

Note (2)- The members of the Subordinate Educational Service , classes II-B

and II-A except Headmasters and Headmistresses of Government High Schools , Deputy

Inspectors of Schools and Adhyapak of Sylhet Sanskrit College, who were of quasi-

gazetted status before 17th July, 1926, will also draw their pay on the form prescribed for

Gazetted Government servants.

Note (3)- Officers appointed to Class II-A after 17th July , 1926 who are

entirely of non- gazetted status will draw pay on establishment pay bills.

Note (4)-- The pay of the Inspectors of Excise should be drawn in the

establishment pay bills form, but a separate form should be used for each officer.

Note (5)-- The Civil Surgeons may draw the pay bills of those Sub-Assistant

Surgeons who may find difficulties in encasing their own bills on account of the

remoteness of their places of employment, provided that no change of the procedure once

adopted is allowed so long as the Sub- Assistant Surgeons concerned are not transferred

elsewhere. Assistant Director of Public Health may draw bills of Sub- Assistant Surgeons

of Public Health in similar circumstances.

Note (6)-- The Superintendent of Railway Police , Haflong, is authorized to

draw the personal bills of inspectors of Railway Police and he will be responsible for any

fraud of misappropriation that may be committed by a messenger.

NOTES

S.O.66.-- The word “Jailors” was inserted vide Correction Slip No 59, The

Note(6) was added vide correction Slip No 103.

65

S.O.67.-- A Government servant who is newly appointed to a permanent

post should attach to his first pay bill the health certificate required under Fundamental

Rule 10.

S.O.68-- The form of bill for traveling allowances of a Gazetted Government

servant depends upon the rules under which it is due. For mileage, halting allowances or

daily rate, Treasury Rule Form No 8 should be used as setting forth in a convenient form

the necessary details. When a circuitous route is taken, the reason for traveling along that

route should be stated on the bill. When a Government servant is entitled to draw actual

expenses they should, in the absence of orders to the contrary, be set forth in detail.

S.O.68 (A) - (i) Rents for occupation of seats in the members’ hostel at

Shillong by the Members of the Assam Legislature unless paid within a month from the

date to their vacating the Hostel, and

(ii) The cost price of Library books lost or not returned to the

Library within one month of the issue of a notice to the borrowers calling upon them to

return the books,

May be recovered by deduction from their salary or traveling

allowance bills whichever is payable earlier after the specified period.

Recoveries from salary bills will be made by the Comptroller by

issuing retrenchment slip to the Treasury Officer concerned, on receipt of a report from

Assam legislative Council

the Secretary, …………………………………and will be credited as receipts in the

Assam Legislative Assembly

treasury accounts under the major head – “XL.VI- Miscellaneous”, the gross account of

the bill being charged as expenditure under the major head “25—General

Administration”.

NOTES

66

S.O.68-A.- This S.O. was earlier inserted vide Correction Slip No 3 and then

substituted as the present one Vide Correction Slip No 106 and the original rule read as

follows:

S.O.68-A-- Rents for occupation of seats in the Member’s Hostel at Shillong by

the members of the Assam Legislature may, unless paid under the relevant departmental

rule, be recovered by deduction from their traveling allowance bills. Such recoveries will

be credited as receipts in the treasury accounts under the major head “XLVI.-

Miscellaneous “ the gross amounts of the bills being charged as expenditure under the

major head “25,- General Administration”.

This rule will apply mutatis mutandis in the case of recovery from the traveling

allowance or salary bills of the members of the Legislature of the cost price of library

books lost or not returned by them

ESTABLISHMENT BILLS

S.O.69.- For the purpose of the preparation of bills, parts of an establishment

under the same officer, which are charged under different major heads, are to be regarded

as distinct establishments, e.g., a District Officer’s Excise establishment is to be treated

as distinct and separate from his Land Revenue establishment.

S.O.70.- In the bills presented at the treasury, the establishments should be

distributed into sections as given in Treasury Rule Appendices I and II and fixed by

Government in consultation with the Comptroller. The sections should be sub-divided

into groups according to designations and the scales of pay.

S.O.71.- The head of an office is not at liberty to re-adjust the pay of a

Government servant by giving one Government Servant more and another less than the

sanctioned pay of his post; nor may he distribute the pay of an absentee otherwise than as

provided in the Fundamental Rules. In the case of departments or establishments divided

67

into grades there is however, no objection to an excess appointment being made in a

lower grade against a vacancy left unfilled in a higher grade. This liberty must, however,

not be used for the purpose of increasing the numerical strength of an office and must be

confined to appointments within the same class of Government servants, i.e. bearing the

same designation although divided into several grades. It is not permissible to make

excess appointment in a lower class against vacancies in a higher class. Such

appointments can only be made by making temporary additions in the class of

Government servant concerned in accordance with the delegation in the Book of

Financial Powers, Assam.

S.O.72.- Pay bill should be prepared in Treasury Rule Form No 9, separately

for permanent and temporary establishment and also for those classes of Government

servant for whom no establishment returns are submitted and no service books are

maintained. Against each post should be shown (except in class referred to in Rule 2

below) the names of both the substantive and officiating incumbents and against each

temporary post should also be noted the sanction there to.

In the first money column should be shown the full amount of pay claimed and

in the second money column the full amount of leave salary claim, whether drawn or not.

In the third money column should be noted the officiating pay, the amount claim and held

over for future payment being noted in red ink in the appropriate money columns 1, 2 or

3 as the case may be. When pay is drawn, for a portion of a month only, the rate at which

it is drawn, and the number of days for which it is claimed should be marked of in it and

the total of each section will be entered in red ink.

(1) the pay of establishments which is treated as a contingent charge

should not be included in pay bills.

(2) The names of all servant in inferior service and all in superior service

on scale of pay the maximum which do not exceed Rs. 24 for whom

no service books have to be kept, and Police Officers of rank not

higher than that of Assistant Sub Inspector or Head Constable,

Havildars of the Assam Rifles, keepers of the Mental Hospital at

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Tezpur and Jail warders may be omitted from the payments, provided

that a certificate in the following forms is enclosed in the bills;

Certified that all officers whose name are

omitted from, but whose pay has been drawn in, this bill have actually

been entertained during the month.

Notes- The disbursement certificate should be given in the main

establishment bill, it is unnecessary to repeat it in the supplementary bills.

(3) The claims of Government servants, whose name are omitted from the

bill under Rule 2 should not be lumped together and entered as a single

item in the bills. The bill in such cases should show separately the

numbers on different rates of pay or with different designations.

(4) In the case of Public Works Department establishment bills drawing

officers are responsible that:1) the name of the circle of

superintendents , and 2) the major head and other particulars

necessary for determining the accounts classification are recorded on

each bill.

Notes-- The cost of any special establishment for acquisition of land entertained

under orders of Government by a Civil Officer acting as a Public Works Disburser is

chargeable as the cost of the works concerned and not as general establishment charges.

(5) The second paragraph of subsidiary order 64 regarding the drawal of

emoluments in cases of transfer and the allocation of the charge

applies also to known gazetted Government servants. In their case the

last pay certificate should give all the necessary information so that the

allocation may be correctly noted by the drawing officer in the bill of

the new office.

69

(6) (a) when salary is drawn for a portion only for the month the rate at

which it is drawn and the number of days for which it is claimed,

should be stated against the name of the employee in column 1.

(b)any sum received by a Government servant as subsistence or

compensatory allowance for giving evidence in a court should be

deducted together with the total amount of Income Tax and fund and

any other recoveries that may have been ordered by the Comptroller or

other officers, from the net total of the bill shown in column 6. The

amount should not deducted in the body of the bill from the pay of the

particular individual. A footnote need only be made stating on whose

account the deduction is made, and the certificate showing the amount

granted by the court should be appended to the bill.

(c)in the case of those Government servant whose name are not

required to be shown in their pay bills, the bills should separately show

(whether allowances are drawn for all the members or not) all cases of

absence of the permanent incumbents due to leave with or without it,

suspension, temporary transfer and other causes, and the officiating

arrangements made against each such class of absences. Officiating

arrangements made against permanent vacancies should clearly be

shown as such in the pay bills, to permit of their bills differentiated

from those against leave and other temporary vacancies.

(7) (1) the head of each office should depute to some responsible clerk

other than the clerk preparing the bills the duty of checking

establishment bills before they are put up to him for signature and each

bill should be initialed by the clerk to whom this duty is delegated. It

will be the duty of such clerk-

(a) to satisfy himself as to the component items of

establishment bills and to check the total by addition, and

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(b) in this case of acquittance rolls to total up all items and

see that the figures so arrive at agrees with the total of the

corresponding establishment bills.

(2) the head of the office should also see that the money received from

the treasury agrees with the total of the bills, that every payees has

given a proper quittance and that any un disbursed amount is at once

returned to safe custody.

(3) so far as is practicable, disbursement should not be made by the

clerk who prepares the establishment bills.

NOTES

S.O.72- The sub-rule (2) was substituted vide correction slip No 62, whereby

the original words “and havildars of the Assam Rifles may be omitted from the pay bills,

provided that a certificate in the following forms is endorsed on the bills:-“were

substituted by the words, “keepers of the mental hospital on the bills,”

S.O.73- The duty of noting the proper deduction to be made from pay bills on

account of funds and other deductions devolves on the drawers of the bills as such

deductions should be recovered by short drawings from the treasury.

Note 1 The following deductions may be made from establishment pay bills;

(1) Rents of Government Residences ,

(2) Fund subscription,

(3) Recoveries on account of security deposit of establishment of Public

Works; Officers when it has been decided that such security deposits should

be deducted from pay bills.

(4) Amounts retrenched and order of recovery by the Comptroller.

(5) Income Tax deductions.

71

(6) Recoveries of advances.

(7) Premium for Postal Life Insurance.

Note 2 Any sum received by a clerk as subsistence allowance from a court should

be deducted from the net total.

Note 3 For recovery of payment into a Court of law under an order of attachment

see Rules 169-172 of the Assam Financial Rules.

S.O.74- Subscriptions to a Service of Provident Fund of Government can be

received from such Government servants as are either required or permitted by the rules

of the Fund to subscribe to it. The recoveries being made ordinarily by deduction from

pay bills.

S.O.75 Subscriptions to the other funds named below may be received only

under the special instructions of the authorities of the fund received through the

Comptroller.

Postal Insurance and Life Annuity Fund.

Bengal Uncovenanted Service Family Pension Fund.

Bombay Family Pension Fund of Government Servants.

Bengal and Madras Service Family Pension Fund.

General Pension Family Fund.

Hindu Family Annuity Fund.

Bengal Christian Family Pension Fund.

The subscription of the Government servants and Government pensioners to these

funds are recoverable by deduction from the pay or pension bills of the subscriber; except

that, in the case of General Pension Family Fund, The Hindu Family Annuity Fund and

the Bengal Christian Family Pension Fund, such subscription may, at the option of the

72

subscriber, be paid in cash either direct to the fund concerned or at a Government

Treasury.

S.O.76- The subscriber is himself responsible for seeing that proper deductions

is made from his bills, though, for his convenience, it has been ruled (vide S.O.73) that

the responsibility for making the necessary deductions regularly and correctly devolves

upon the drawers of the bills.

(1) in cases in which subscription (including refunds of withdrawals) are paid

by deduction from pay bills, the requisite particulars should be entered by the subscriber,

if the draws his own pay, for the Head of the office in other cases, in a separate schedule

in one of the Treasury Rules Forms. 0,11 and as 12 may suit the requirements of the

funds concerned. If the subscription is recovered in cash, as permitted by S.O. 135, the

number of the account or policy and all other necessary particulars must be furnished. In

all cases where a subscription is paid for the first time the rule or special authority under

which the subscription may be received should also be quoted in the form or, incase of

cash payments, in the separate documents of particulars.

S.O.-77 – (a) The monthly bill should ordinarily be supported by an absentee

statement if any person in superior service was absent during the month, wither of

deputation or suspension, or with or without leave(except on casual leave) or whe3n a

post is left vacant substantively whether any officiating arrangements have or have not

been made against it.

(b) In the case, however, of provincial or amalgamated establishments a

consolidated absentee statement in Treasury Rule Form No.13 showing the complete

chain of arrangements should be separately furnished by the controlling authority by the

14th of the following month. No separate absentee statement need be furnished by heads

of offices along with monthly pay bills, but in the cases in which the power to sanction

leave and officiating arrangements within the office has been delegated to heads of

offices within prescribed limits, the requisite absentee statement should be furnished by

them along with pay bills, and such vacancies and arrangements should not be included

in the consolidated absentee statement to be furnished by the controlling authority.

73

Exception. The consolidated absentee statement of Inspectors of Police and Sergeant

Majors is submitted by the Inspector General of Police and that of Sub-Assistant

Surgeons on kala Azar duty by the Director of Public Health on the 20th of the month

following that to which the statement relates.

Note-1- In the case of provincial or amalgamated establishment of the time scale of pay

the arrangement made by heads of offices should be reported to the controlling authority

for inclusion in the consolidated absentee statement.

Note 2- Only the name of the absentee should be shown in column 1,all the acting men

being shown in a chain in column 10, and the total of their acting allowances as shown in

column 13 plus the leave allowance of the absentee as shown in column 8, should be

shown in column 14, A red ink line should be drawn after each chain of arrangements

Note 3 – In the absentee statement attached to every establishment bill (or the

consolidated absentee statement, in the case of establishments borne on the Provincial or

amalgamated scale) after the entry of the details requested by subsidiary Order 77,

particulars shall be entered of the names, pay and the period involved (specifying the

dates) in the case of every death, retirement, and appointment of new incumbents which

occur during the month to which the bills relate. If no such event takes place, a note to

that effects should be recorded in the absentee statement.

Note 4- No absentee statement need be furnished in the case of Head constables and

Constables, but the kind, period, dates of commencement of, and return from leave, etc,

of these officers should be clearly shown in the body of the pay bill.

Note 5.- In the case of Agricultural Inspectors who draw their own pay bills in the

establishment pay bill form, certificates Nos.3 and 4 printed in the T.R Form No.9 should

be furnished in the monthly consolidated absentee statement submitted by the Director of

Agriculture, and necessary modification should be made in manuscript in certificates

Nos.1and 2 in the form of the consolidated absentee statement (T.R Form No-13) to suit

their case. A blank absentee statement subscribing the printed certificate No 12. only

should be furnished for the months in which there are no cases of leave, suspension , etc,

74

In the case of non-gazetted officers other than Agricultural Inspectors, such as Farm

Managers and others who draw their pay bills in the establishment bill form and are

serving under the Deputy Directors of Agriculture ( including the Deputy Director, Live-

stock) the latter will furnish the necessary certificates monthly in a memorandum or

letter by the 14th of the month following that to which they relate. In the case of Scientific

Assistants, the certificates will be signed and forwarded by the Economic botanist by the

above-mentioned date. The Fruit Inspector, Assam, draws his own pay bills in the

establishment bill form as well as those of the staff working under him, but the absentee

statement and the increment certificate of this officer as well as Agriculture by the 14th of

the monthly following that to which they relate.

Note 6- The certificate Nos. 3 and 4 of T.R. Form No 9 should be furnished in the

monthly consolidated absentee statement, in respect of those non-gazetted officers borne

on Provincial or amalgamated cadre, who are allowed the privilege of drawing their pay

and allowances in gazetted officers bill from instead of in the T.R. Form No 9 but, are

treated in all other respects as non gazetted officers. A blank consolidated absentee

statement subscribing certificate No 4 should be furnished in respect of such officer’s,

even if there be no case of leave, suspension , etc, during the month. Where the service

books are maintained by heads of offices, the controlling authority will obtain the

certificates from such heads of offices, before recording the certificates refund to above.

Notes 7- The registrar, Co-operative societies and Director of Industries, should furnish

the Comptroller, Assam, in the form of the monthly consolidated absentee statement

(T.R. Form No 13), with necessary modifications, with certificates Nos. 3 and 4 printed

in the T.R. Form No 9 in respect of the Inspector and the Divisional Auditors of Co-

operative Societies as these officers have been authorized by the Provincial Government

to draw their own pay bills and those of their establishment. As for the establishments

under the Inspectors and the Divisional Auditors of Co-operative Societies, the Assistant

Registrars, Co-operative Societies, concerned should submit the monthly consolidated

absentee statement direct to Comptroller. Certificates No 2 should be furnished in the

month in which there is no case of leave, suspension, dates, etc. The consolidated

75

absentee statement should be submitted so as to reach the office of the Comptroller,

Assam not later than the 14th of the month following that to which they relate.

Note 8-- The absentee statement of compounders, other than compounder Havildars

dressers and menials attached to hospitals of the Assam Rifles and the Civil Police should

be signed by the Civil Surgeon concerned.

Note 9-- When the leave salary of a non-gazetted servant based on average pay is drawn

in a pay bill in which the leave salary is first drawn a statement showing the details of the

calculation of average pay duly attested by the drawing officer should be submitted along

with the bill to enable the Audit department to exercise the necessary check. If the

calculation is based on pay drawn outside the Government servant’s substantive section

or office, a reference to the voucher in, or the office from, which such pay was drawn

should be given in the statement. If leave salary is based on actual pay and not on average

pay, the drawing officer should attach to the bill a certificate that such pay is the pay of a

permanent post held substantively by the absentee at the time of taking-leave, and that the

absentee was in permanent Government service on 24th August, 1927.

Note 10- Whenever establishment pay bills of a Public Works Department sub division

are prepared separately under note to subsidiary order 195. and enchased at a treasury or

sub-treasury as the case may be, a consolidated absentee statement for the entire

divisional establishment (except those on a provincial or amalgamated) should be

submitted by the divisional officer concerned to the Comptroller Assam, by the 14th of

the following month.

(c) When an officer serving in an establishment is granted enhanced pay on

substantive promotion or transfer to any new post, or for officiating in a higher

appointment, the competent authority will furnish a certificate with the bill in terms of

Fundamental Rules 22 (a)(I) and 30 in the following form;

Initial pay fixed

Certified that the ……………..… which has been ………………….. for the Government

Enhanced-pay drawn

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Servant

…………..... In the pay bill of the….........establishment for the month of ...........19, on account

Servants

of promotions or transfer to a new post him

…………………………………………….….is admissible to ………... in accordance with the

Officiating promotion them

22(a)(i) appointment

Provisions of Rule ……………… of the Fundamental Rules as the ….…………………………. 30 officiating appointment

involves the assumption of duties or responsibilities of greater importance than those

attaching to the old post.

Signature…………………

Designation………………

(d) In the case of provincial amalgamated establishments the certificates should

be furnished in the consolidated absentee statement furnished by the controlling officers.

Where a Government servant is appointed officiate in an appointment under the control

of one officer by transfer from an appointment under the control of another officer, the

certificate should be forwarded separately to the Comptroller, Assam, by head of the

Department concerned.

NOTES

S.O.77 In the note 8 the words, “ other than Compounder Havildars” were

inserted vide Correction Slip No 21.

S.O.78 If no person in superior service was absent, during the month either

on deputation or suspension, or with or without leave(except on casual leave) certificate 2

printed on the T.R. Form No 9 should be signed by the head of the office.

77

S.O.79 when the name of any person appointed whether permanently or on

probation to superior service appear for the first time in an establishment bill, either

reference must be given to a previous post held by him (which should be supported by a

last pay certificate showing dates of making over and receiving charge, advances

outstanding, etc.) or if he did not previously hold any post or is re-employed after

resignation or forfeiture of past service, a health certificate as required by Fundamental

Rules 10 must accompany the bill.

Note 1 If a pensioner is re-employed the fact should be stated in the bill.

Note 2 Probationer and Apprentices are also required to furnish medical certificate

as soon as they are admitted into service.

Note 3 When the drawing officer is himself a non- gazetted Government servant,

he should not sign his own last pay certificates, but should obtain one from his superior

Gazetted Government servant. The latter may get the certificate verified by the Treasury

Officer, where necessary.

Note 4 The last pay certificate should show the rate of subscription of account

of Service fund, the General Provident fund deductions and other particulars.

S.O.80 To the first bill in which a periodical increment is drawn by any officer, a

certificate in Treasury Rule Form No 14 should be appended.

When the bill is drawn by a non-gazetted Government servant who has been

authorized to draw his own pay bill, he should attach to his bill an increment certificate

signed by the authority competent to grant the increment.

Exception. – The certificate will be signed by the Deputy Director of Agriculture

including the Deputy Director, Live Stock , or the Economic Botanist, as the case may

be, in the case of all non-gazetted officers serving under them including those who have

been allowed by the Director of Agriculture to sign their own pay bills and whose

increments are sanctioned by the Director of Agriculture. In the case of compounder

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attached to Hospitals of Assam Rifles and Civil police, the certificate will be signed by

the Civil Surgeon who maintains their records of service.

S.O.81 The form of increment certificate provides for two alternatives certificates.

The first certificate may be used in any case in which the increment is due to a

government servant for having become incumbent of the post specified for the prescribed

term counting from the date of the last increment or of appointment to the post excluding

the periods of absence from duty not containing for increments and absence on extra

ordinary leave etc. And if he has held the post in officiating capacity, all other kinds of

leave which are shown in the tabular portion of the certificate.

In all other cases the second alternatives shall be used and it will be supported by

an explanatory memorandum showing briefly, but clearly the grounds on which the

increment is claimed.

When an increment claims operates to carry a Government servant over an

efficiency bar, it should be supported by a declaration from the authority empowered to

attend the incumbent, it has satisfied itself that the Government servant in question is fit

to cross the bar.

NOTES

S.O.81 - This S.O. was substituted vide Correction Slip No 264 and the original

S.O. 81 read as follows;

“S.O.81.- The form of the increment certificate provides for two alternatives

certificates. The first certificate may be used in any case in which the increment is due to

a government servant for having been incumbent of the post specified for the prescribed

term counting from the date of the last increment or of appointment to the post excluding

the periods of suspension for mis-conduct and absence on extra-ordinary leave and, if he

has held the post in an officiating capacity, all other kinds of leave which are shown in

the tabular portion of the certificate.

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An increment so certified may be drawn in the establishment bill without further

authority. In all other cases the second alternative form is required and whenever this

form is used the certificate with the explanatory memorandum (which should be shown

briefly but clearly the grounds on which the increment is claimed). Should be submitted

about one month the increments falls due to the Comptroller who will pass and return it

after check, and the increment may be paid only on a certificate so passed. If the

certificate be submitted at the time indicated, the Comptroller will ordinarily be able to

return it, so as to allow the increment being drawn when due in the ordinary

establishment bill; but if arrears of increments have occurred when the certificate is

returned they may be drawn on a separate bill.

When an increment claim operates to carry a Government servant over an

efficiency bar, it should be supported by a declaration from the authority empowered to

allow the increment, it has satisfied itself that the Government servant in question is fit to

pass the bar.

In order to prevent the passing of an efficiency bar becoming a mere matter of

form, it is imperative that every case should be carefully scrutinized by the sanctioning

authority before signing the declaration prescribed above.

S.O.82 The following certificate of approved service should be furnished on the

monthly pay bills of establishment on a time scale of pay or which no annual

establishment return is submitted to the Audit Office, when the pay in excess of the

minimum is drawn for any member of the establishments:

Certified that I have personally satisfied myself that the rate of pay shown for each

………..for the month of …………….19, either has drawn or held over in the bill, is

correct, and is based on the fact that he has rendered approved service for the prescribed

number of years to entitle him to that rate, either from the date of his appointment or from

which initial pay was fixed by proper authority under the scale of pay and the rules

applicable to him.

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The bills of constable drawing pay at a rate in excess of the minimum should be

supported by a certificate in the following forms:

Certified that I have personally satisfied myself that during the month of

…………….19, for which this bill as drawn, there were constable who had rendered a

good service of 3, 7, 10 and 18 years, respectively for whom pay has been drawn or

shown as withheld in the bill.

The following certificates of approved service should be furnished with the monthly

pay bills of warders, whenever pay is drawn for any of them, in excess of the minimum:

Certified that I have personally satisfied myself that during the month of

…………….19, for which this bill as drawn, there were warders who have rendered a

proved service of 5, 10, 15 and 20 years, respectively for whom pay has been drawn or

shown as withheld in the bill.

S.O.83 Arrear pay should be drawn, not in the ordinary monthly bill, but in a

separate bill the amount claimed for each month being entered separately with quotation

of the bill from which the charge was omitted or withheld or on which it was refunded by

deduction or of any special order of competent authority granting special pay or a new

allowance; such bills can be presented at any times, subject to the condition laid down in

Financial Rule 88 and may include as many items, as are necessary.

S.O.84 Traveling allowances of establishments, other than permanent or fixed

allowance, should be charged in a separate bill, Treasury Rule Form No 15. when actual

expenses are drawn on account of the carriage of horses or conveyances, details of the

horses or conveyance should be furnished in the traveling allowances bills. For the

purpose for drawing the allowances on account of family or the higher maundage

allowance a certificate must be furnished by the officer of the number and relationships

of the member of his family whom the allowance is claimed. No other details in this or

other cases need be furnished, but every claim for the cost of transporting personal

effects; conveyances or horses by Railway or Steamer, must be substantiated by the

production of the payees receipt for the amount claimed. The Audit Officer is at liberty to

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call for details or for evidence of expenditure if any case in which the expenditure

appears to be unusually large. At convenient intervals during the officers tour, and as a

general rule, immediately on any return to the Head Quarter Stations, a bill should be

prepared for the traveling allowance of the clerk and other who have attended him; this

bill may be cashed at the treasury on the receipt of the Head of the Office, and the

amount distributed as the case of the establishment bill.

S.O.85 A bill in the same form, setting forth the details of the several bills drawn on

account of the same month (if more than one) and explaining any divergence from the

recognized route should be drawn up at the end of the month, submitted for review and

counter signature of the controlling officer, if any, and forwarded to the Comptroller

under the rules applicable to contingent expenditure. This bill must bear a certificate as

follows;

Certified that I am satisfied that the amounts shown in the bill have been

distributed to the Government servants name and their receipts taken in their acquittance

roll.

Note - The countersigning officer may, if he prefers it, written the bill for check

for bills, and merely send to the Audit Office a notice that he has “passed the

establishment traveling allowance bill of ……………..for the month of ………..for

Rs…… as follows.”

No of bills paid at treasury. Amount

Amount disallowed. Reasons.

The bill contains the required certificate of the distribution of the amounts.

S.O.86 In the Public Works Department certificate as to the fulfillment of the

conditions governing the grant, to non-gazetted Government servants of fixed traveling

allowance and conveyance allowance may be furnished one month in arrear with the pay

bill for the following month, and any portion of allowances drawn in excess owing to

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complete information being not available at the time of drawal should be made good by

deduction from the pay bill with which the certificates have to be furnished.

S.O.87 When the traveling allowance bill is paid after counter signature by the

Controlling Officer, it will bear a certificate in the following terms;

“Certified that I have satisfied myself that the amounts included in bills drawn 1

month / 2 months / 3months previous to this that, with the exception of this detailed

below (of which total amounts has been refunded by deduction from his bill) have been

disbursed to the Government servants therein named and their receipts taken in the

acquittance roll”.

A similar certificate should be given on bills, payable without counter signature.

CONTINGENT CHARGES

S.O.88 The charges of two major heads may not be included in one bill. But

charges on account of joint establishments the cost of which is debitable to two or more

major heads in some fixed proportion may be included in one bill.

S.O.89 (a) When it is necessary to draw money for contingent expenses from the

treasury, as for example , when the payment advances begins to run short and in any case

at the end of each month, or when a transfer of office takes place, the cashier will rule a

red ink line across the page of the contingent register or registers, add the several

columns and post the several totals in a separate bill for each class of contingent

expenditure. He will then lay the bill with the sub-vouchers and register before the head

of the office who will carefully scrutinize the entries, initialing the entries in the

contingent register if this has not already been done by him and signed the bill which the

cashier will then date and number and present for payment at the treasury.

(b) The head of contingent expenditure are generally printed in the forms

used and it will be sufficient if the totals from the contingent register are posted against

the printed heads. If the heads are not printed they will be entered in manuscripts and the

totals posted against them. In the case however of expenditure requiring explanation, full

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details of the charges should be entered in the bill except when they are given in the sub-

vouchers sent to the Audit Office. The number of sub-voucher should be quoted against

the respective items included in the bill.

Note-- When the advance is running short, a demand may be presented in

excess of the blanks; this item too should be charged in the register and included in the

bill. The number given being that which the sub-voucher will bear when payment has

been made.

(c) The detailed rules relating to drawal of contingent charge are laid

down in the Assam Contingency Manual.

S.O.90 In the case of work done by a Government factory (such as a Jail,

mint, workshop) or other authorized transfer the government servant served will attach to

his contingent bill for the current month a copy of the invoice received from the

supplying Government servant noting the amount in the statement of account at foot, in

order to work out the available balance of his grant, but not including it as a disbursement

among the charges of his bill.

Note 1- The Government servant served cannot charge the amount in his

contingent bill, as no cash payment is made but only a book adjustment in the account

office; but the amount available for contingent expenditure is reduced and so, to work out

the available balance, a note is made in the register of contingent expenditure and in the

statement of account at foot of the bill.

Note 2- In order to facilitate correct accounting, the following particulars should

invariably be noted in the invoice:

1) Head of charge (major, minor, sub-head, primary and secondary units,

2) Month and year to which the charge relates.

3) Designation of the account officer by whom the charge is adjustable.

4) Name of the province to which debitable.

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Note 3-- In the case of the Forest department the cost of the supplies has to be

adjusted in the complied accounts submitted to the Audit Office. An officer of this

department receiving stores will adjust the amount of the invoice in his account by

crediting it to the supplying officer and debiting it to the service head concerned and will

send the third copy of the invoice to the Audit Office in support of the entry in this

accounts. Similarly if he happens to be the supplying officer, he will charge the amount

expended in his accounts as a debit to the officer supplied and send the counter signed

invoice to the Audit Office as a voucher for the expenditure.

Note 4-- Bills in respect of stores, etc, purchased through the Indian Stores

Department are not governed by this subsidiary order, but by paragraph 58 of the

Pamphlet ‘Indian Stores Department- Its Organization and functions’. In the case of such

bills, unless there are instruction to the contrary, the consignee should retain only one

copy of the bill or record in his office, the particulars and amount where of should be

noted in the memorandum of expenditure in his contingent bill, which need not be

supported by a copy of the bill as is required in the case of the other work bills mentioned

in this subsidiary order.

LOANS AND ADVANCES

S.O.91 Loans and advances to all categories of Government servants, private

individuals, non gazetted institutions, body corporate etc can be disbursed at the treasury

without the authorization from the Accountant General. A copy of every Government

sanction under this rule should be forwarded to the Treasury/ Sub-Treasury Officer who

will not make payment without receiving the sanctioning order.

Bills for payment of such loans and advances to private individual, non –

Government institutions, body corporate, etc, shall be accompanied by an attested copy

of the sanctioned and shall be counter signed by the competent authority, where

necessary.

NOTES

85

S.O.91- This S.O. was substituted vide Correction Slip No 271 Ref . No B.B(1)

37/64/123, dated the 27th May, 1975, prior to this substitution the Notes II and III were

added respectively vide Correction Slip No 260 and 266.

S.O.92—In repaying a loan or advance, the memorandum presented at the

treasury must state the original date and the amount of the loan or advance, or otherwise

give sufficient particulars for its identification. If the amount repaid includes interests as

well as principal the interest must be separately specified; and if the repayment is fixed

periodical amount, including both interest and principal, the order fixing the amount

should be quoted.

S.O.92(a) One copy of the chalan for repayment of loans and advances and

payment of interest on such loans and advances is required to be sent to the Accountant

General along with the receipt scheduled by the Treasury Officer. The following

particulars are to be duly filled in by the tenderer in the special chalan form while

presenting in the Treasury which should also be signed by the Department Officer

concerned.

PARTICULARS OF LOAN

(1) Classification of loan/interest.

(2) Name of the loanee.

(3) Amount of original loan.

(4) Treasury from which and the year in which the loan was drawn.

(5) No. , and date of sanction.

Particulars Of Remittance

(1) Amount of principal

(2) Amount of interest.

86

NOTES

The above new S.O.92 (a) has been inserted Vide Correction Slip No 259. Ref

Memo No B.B.(1)181/64, dated 31-3-1967.

Especial chalan form is inserted after T.R. Form No 47.

S.O.93 The following special procedure is prescribed for the drawing and

accounting of revenue advances which include loans under the Agriculturist ‘Loans Act,

advances under the land Improvement Act and any other advances which Revenue

Officers are allowed or directed to make in connection with Land revenue, agriculture or

famine under any Act of the Legislature, or under any order of Government.

S.O.94 Revenue advances will be issued from the Treasury upon orders signed

or counter signed by the District Officer or other duly authorized Government servant.

Note Agricultural loans may be made either direct to the parties concerned and

on their receipt (stamped when necessary) or in lump sums on abstracts bills to

Government servant disbursing the loans. In the former case, the charges should be

supported by the actual payees’ receipts or where this are required for the revenue officer,

by a certificate from the District Officer or other duly authorized Government servant to

the effect that the payments have been made to the proper parties and their receipts duly

taken and fill in the revenue office.

In the latter case the following safe guards should be adopted :

1) Non-Government servant disbursing loans should be allowed to

draw a second abstract bill without producing a detailed bill to account

for the amounts already disbursed from the last advance taken, any

balance left being at the same time refunded into the Government

Treasury. In no case should the submission of the detailed bill be

delayed beyond the end of the month following that in which the

advance was drawn from the treasury. The disbursing Government

servant should be directed to take the receipts of the payees on the spot

87

as soon as the advances has been made and to certify at the foot of the

detailed bill that the advances were duly sanctioned by them and paid in

their presence.

Payees receipts need not be send with the detailed bill and the

names need not be shown in it.

2) District officer should prescribe a money limit for the amount which

can be drawn on abstract bill by such Government servants with due

regard to the circumstances of each case.

DEPOSITS

REVENUE DEPOSITS

S.O.95 (a) A person claiming refund of a deposit must produce an order of

the courts or authority of which ordered acceptance of the deposits; this order the

Treasury Officer will compare with the entry in the register of receipts, and, if the

balance be sufficient, he will take the payees receipts, make payment, and record it at

once, under his initials, both in the register of repayments, from which a daily total is

carried to the cash book and in that of receipts, mentioning in both also the date and

amount of the repayment. If there be not a sufficient balance at credit of the particular

item, the Treasury Officer will endorse this fact on the order and return it to the person

presenting it.

(b) Earnest Money Deposits of the Civil and Military Departments will

be refunded only under the authority of an order endorsed upon the original Deposit

Receipt of the Treasury Officer, by the Department Officer in whose favor the deposit

was made. It must be borne in mind that no part payment can ever be made. If, however

the departmental officer desire that the deposits instead of being refunded, be carried, to

the credit of Government, he will return the receipt with this direction, whereupon the

Treasury Officer will make the necessary transfer on the authority of this voucher .

88

Notes- When, at a Treasury the business of which is conducted by the Bank, a

deposit is repaid by an order of the bank, the entry in the register of receipt will be made

when the order is issued and that in the register of repayments when the repayment is

reported in the daily bank sheet.

NOTES

“Earnest money – Meaning of .- There is a distinction between ‘Earnest Money’

and part of the purchase price. Earnest money , although taken as part payment of the

consideration, is also a guarantee for the due performance of the contract.

S.O.96 Earnest Money Deposits tendered by contractors or purchasers of Forest

produce should be paid by them direct into a treasury or sub-treasury by chalan or money

order and the duplicate copy of the chalan or money order acknowledgement receipt

should be made over by the parties concerned to the Divisional Forest Officer in token of

the payment. When it is necessary to refund the amount, the payment order should be

endorsed by the Divisional Forest Office in favor of the Treasury Officer on the chalan or

in the case of a deposit by a money order in the payment voucher; and the Treasury

Officer should pay the amount to the parties concerned and in no case the Divisional

Forest Officer.

S.O.97- A revenue deposit repayment order should not be cashed if presented at

the treasury after the lapse of three months from the date of the Deputy Commissioner

orders for payment. Lapsed order may be presented to the Deputy Commissioner, who,

after making any necessary enquiries will re-date the order and attach the alternation of

the date by his signature.

S.O.98 Deposits of any month when fully repaid during that month should be

drawn on separate voucher, and entered in a covering list, the total of which should agree

with the total sum entered at foot of the repayment register.

S.O. 99 When a portion of any deposit is repaid in the same month, the amount

of the payment voucher should be separately entered in the body of the repayment

register and the entire deposit should be shown in the Receipt Register. It is only when a

89

deposit is fully repaid in the month that the amount should be included in the lump sum

added at the foot of both the Receipt and Repayment Registers, the voucher being entered

in the covering list referred to above.

S.O.100 In order to avoid the inconvenience and risks which accompany the

payment of money upon proceedings recorded in the vernacular languages, and to ensure

caution in the issue of such orders, every order issued by a court or office for the payment

of money from a Government treasury shall be in English, unless the proceeding officer

is unacquainted with that language. If the disbursing officer does not understand English,

and the Officer ordering the payment does, the order for payment shall be both in the

vernacular and in English.

Notes- T.R. Form No 16 has been prescribed for the repayment order and voucher

for deposit repaid.

S.O.101 Deposits not exceeding three rupees unclaimed for one whole account

year, balances not exceeding the rupees of deposit party. Repaid during the year then

closing, and all balances unclaimed for more than three complete accounts years will, at

the close of March in each year be credited to Government by means of Treasure entries

in the Comptroller’s Office. Of deposits or balances thus lapsing, the Treasury Officer

must submit to the Comptroller, immediately after 31st March, at least in the form

prescribed by the Auditor General of India.

Note- For the purpose of this rule the age of a repayable item, or of the balance

of a repayable item is to be reckoned as dating from the time when the item on the

balance, as the case may be, become repayable first.

NOTES

S.O.101 The notes below this rule was inserted Vide Correction Slip No 54, Vide

Memo No 5999-6000F.(A), dated the 21st November, 1941.

S.O.102 (1) Deposits, a detailed account of which are not kept at the Treasury and

which are credited to the Govt., under the S.O.101, cannot be repaid without the sanction

90

of the A.G. , who will authorize payment on ascertaining that the item was really received

and was carried to the credit of the Govt. As lapsed, and that the claimants identity and

title to the money are certified by the Officers signing the application for refund.

(2) Deposits, a detailed account of which are not kept at the Treasury and

which are credited to the Govt. under the S.O.101, may be refunded without the sanction

of the A.G., the treasury officer shall before authorizing refund in such cases, ascertain

that the item was really received and each traceable in his records, was carried to the

credit of the Govt. As lapsed, and was not paid previously, and that the claimant’s

identity and title to the money are certified by the Officers signing the application for

refund.

Note (1)—As District Register of Receipts are destroyed after varying

intervals, the entry of repayments of those registers will not be possible if the repayments

are made after the registers have been destroyed.

As neither the Treasury nor the Audit Officer has any means of varying a

claimant’s title to a refund in such cases, the responsibility for such verification will

devolve on the authority who signs the application for refund.

Note (2) - The Sanction/payment authority issued by the A.G. incase covered

by the provisions of sub-rule (1) above will be valid for three months from the date on

which it was issued, after which no payment can be made on its authority unless it is

revalidated.

The amount lapsed deposit refunded will, however, the charge in the Cash

Book as a refund and not debited to deposit. The repayment of the deposits should be

recorded in the District Register of Receipts so as to guard against second repayment.

NOTES

The S.O. 102 and the ‘Note’ thereunder have been substituted vide Correction

Slip No 267 (Ref Memo No B.B.(1)211/66, dated 4-2-1969 S.O.105 has also been dated

by the above C.S.No267.

91

S.O.103 The application for sanction to refund will be made T.R. Form No 17.

there must be a separate application for deposits repayable to be each person, and it will

be used as the voucher on which the payment is to be made and submitted to the

Comptroller with the list of payment is to be and submitted to the Comptroller with the

list of payments in which it is charged.

REFUND OF LAPSED REVENUE DEPOSITED

S.O.104 If an application for the refund of a lapsed deposit appears to require

special order, it should be submitted through the Commissioner to the Provincial

Government who will forward it after sanction to the Comptroller. Otherwise an

ordinarily it should be addressed direct to the Comptroller the following particulars must

be given in all such applications:

(a) Reference to the register showing number of original deposits and of any

subsequent entry in which it has been included.

(b) Nature of the deposit.

(c) Date of deposit.

(d) Reasons why it has not hitherto be applied for .

(e) Name of present applicant, and if he be not the original depositor, the ground

upon which it is proposed to pay the money to him.

(f) Certificate of Deputy Commissioner that after due enquiry he finds the refund

applied for to be just and proper.

Note - The certificate required by heading (f) must be invariably signed by the

Deputy Commissioner himself. Should an application be prepared during the Deputy

Commissioner’s absence from Headquarters, and should he be unable in consequence to

make necessary enquiries into the propriety of the refund applied for, its disposal must

await his return.

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S.O.105 [Deleted]. Vide Correction Slip No 267.

CIVIL COURTS DEPOSITS

S.O.106 Civil Courts Deposits occur only in the District of Sylhet. The procedure

prescribed in the general rules and circular order of the High Court should be followed as

regards the receipts and payments under this head. Voucher paid in Civil Courts should

be stamped in the Treasury as “Paid in Court”.

The Treasury Officer will furnish the court with a daily advice list of the sums

received and paid, or advised the receipt and payments in a pass book as may be laid

down by the Comptroller.

PERSONAL DEPOSITS- REPAYMENTS

S.O.107- Withdrawals are made only on cheques signed by the responsible

administrator which are current for three months from the date of the issue.

PERSONAL DEPOSITS

S.0.108 Receipts and payments on personal deposits account should be

recorded in personal ledgers in the form prescribed by the Auditor General of India.

S.O.109.-Every personal account will have its own ledger page, the form of which

provides , in addition to columns for date of transaction and number of cheque, one

column for receipts, one for payments and a third to show the balance after each

transaction, with space for the Treasury Officer’s initials . Herein the receipts are entered

in regular order without being number: similarly the disbursements, made not from an

one particular item, but from the aggregate balance in hand, are entered as they are made

without further remark.

Note. – If there be a large number of transactions on the same day, a balance need not

be struck after each transaction but the Treasury Officer if there be any possibility of an

over drawal, should by totaling the items of receipt and refunds and striking the balance

93

whenever necessary satisfy himself that the balance is not overdrawn,. The Treasury

Officer, shall invariably, however strike a total at the end of each day’s transaction.

S.O 110- The Treasury Officer’s duty is simply to see that withdrawals are

made only on cheques signed by the responsible administrator which are current for three

months from the date of issue, and that the with drawals never exceed the balance in

hand.

DEPOSITS OF FEES

S.O 111.- In cases where fees realized from private bodies are divisible

between Government and t he Government servant concerned and the work is done by

the latter outside his ordinary duties, the entire amount should be credited so Government

duly distributed under the departmental revenue head and the deposit head “ Deposit of

fees, received by Government servants for work done for private bodies” when the exact

amount of fees and the distribution of shares are known beforehand, Where the

distribution is not known the entire amount should be credited to the deposit head alone,

For drawal of the Government servant’s share of the Government himself, if he is a

drawing officer, or the head of office concerned in the other cases will forward for pre-

audit to the comptroller through the Treasury Officer concerned a bill in T.R.Form No.

18 quoting there in the requisite sanction and detailing shares of Government and the

Government servants in column 8 of the form. The Treasury Officer will certify the

details of the amounts credited into the treasury and indicate the serial number and date

of the registers of receipts in which the amounts shown in column 3 is credited. The

comptroller will, after verifying the credits, authorize the payment and returned the bill

to the treasury officer.

Copies of sanction to the acceptance of fees should be communicated to the

comptroller except when the standing rules or orders lay down that particular fees are

divisible between the Government and the Government servants concerned and that the

work is or is not done as a part of the ordinary duty of Government servants.

SUB TREASURIES

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S.O.112 When the Officer in charge has occasion to place in deposit an item

which according to rule, should be so dealt with, he may also repay it on his own

authority without formal authority from the District Treasury, in this case he should

himself keep up a register of such deposits, in addition to that at the head treasury. In

making repayment he should clearly indicate the sub-treasury, account in which the credit

originally appeared, so that it will be easy to trace the items to charge of payment

correctly in the District Accounts.

If any class of deposits is repayable at the sub-treasury, it must not be payable at

the head treasury also.

SUB-TREASURY CASH ORDERS

S.O.113 Orders for payment of money from a Sub-Treasury should not as a rule be

issued independently of the Treasury Department. Any departure from this rule lays upon

the door for fraud.

The Sub-Treasury personal ledger is used for cash order only, its object being to

keep an account and so to facilitate a watch on the amounts of the cash orders till they are

paid at the sub-treasury.

A cash order must be paid at the sub-treasury by a single payment and not by

installments.

When a bill is wholly payable at a single Sub-Treasury, a cash order is not issued,

but the bill is simply endorsed for payment at the Sub-Treasury, no entry being made in

the Treasury Accounts until the bill is actually paid at the Sub- Treasury.

An enfacement order by the Sadar Treasury Officer on a voucher the payment of

which is to be made at a Sub-Treasury current for 3 months only after the expiration of

which period payment should be refused at the Sub-Treasury, unless the date of the

enfacement order is altered under the initial of the Sadar Treasury Officer.

It is only when a bill is payable partly at the District Treasury and partly at a Sub-

Treasury, or partly at one and partly at another Sub –Treasury , that it is necessary to

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charge off the whole amount in the Treasury Accounts and to issue cash order on the Sub

Treasuries, the amounts of which are entered in the Sub Treasury personal ledger.

In cases where authority has been given for opening personal ledger accounts of a

Sub Treasury, payment may be made by the issue of cash orders from the Sub-Treasury,

when payment has to be made at the Sadar Treasury.

Note-- As a General Rule payments to be made at Sub-Treasuries will be arranged

for by means of Reserve Bank Drafts which can be issued by all Treasuries and Sub-

Treasuries having currency chest facilities. Cash orders should be issued only where

remittances cannot be effected by means of Reserve Bank Drafts.

NOTES

S.O.113 The note to this rule was originally inserted vide Correction Slip No 52,

read as follows:

“Note.- As a General Rule payments to be made at Sub-Treasuries will be arranged

for by means of Reserve Bank Drafts which can be issued by all Treasuries and Sub-

Treasuries having currency chest facilities. Cash orders should be issued only where no

facilities exist”

This note was finally substituted as the present one vide Correction Slip No 80.

S.O.114 Sub-Treasury cash orders outstanding for more than three months should

be held to have lapsed and should be stopped, the charges they represent being cancelled.

Such cash orders should be deducted as lapsed from the closing balance in the plus and

minus memorandum of the Treasury with a note in the Cash Order Ledger. The necessary

adjustment in the account will be made in the office of the Comptroller.

Lapsed cash orders should, after being cancelled, is forwarded to the Comptroller.

[See also S.O.9].

Note.—lapsed cash orders may be renewed if claimed within three complete

account years from the date of issue.

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LOCAL FUNDS

RECEIPTS AND PAYMENTS

S.O.115 The transactions of all local funds, including municipal and cantonment

funds, should be recorded in the form used for personal deposits, but must be kept quite

distinct , and must pass into the cash account as Deposits of Local Funds, and not as

personal Deposits.

S.O.116 The transactions of each fund should be entered in a separate column in

the treasury register which allows one column for every such fund in the District. Unless

the funds are very few in numbers, it is most convenient to have registers and totals for

municipal and cantonment funds separate from those of other funds.

S.O.117 The account of a local fund at the treasury is ordinarily a pure banking

account, money being paid in and drawn out without specification of the nature of receipt

or expenditure. The Treasury Officer not only sees that the voucher for payments is in

proper form and signed by the proper authority and that the amount does not exceed the

amount at credit of the banking account.

Exception. -- Cheques drawn by the Register of Village Authorities on the Shillong

treasury will be paid by the Treasury Officer although the account of the Assam Village

Development Fund is not maintained at the Treasury. Before drawing a cheque the

Registrar should, however, satisfy himself that the balance at the credit of the Fund is not

exceeded.

NOTES

S.O.117 The exceptions as appeaning was inserted vide Correction Slip No 38.

S.O.118 No local fund is allowed to overdraw the balance at its credit, without

obtaining beforehand a loan or contribution to cover the overdraft.

S.O.119 When a payment has to be made from any Local Fund to Government or to

any other Local Fund or from Government to any Local Fund, and when both the funds

97

are lodged in the Treasury, it is not necessary that the money should be actually drawn in

cash from the Treasury and again repaid into it. A cheque or voucher, as the case may be,

should be used, in which it should be clearly specified that the amount is to be paid by

transfer credit. All payments to Local Funds should be supported by a receipts stamped

when necessary, from the administrator of the fund.

S.O.120 A register is maintained by Treasury and Sub –Treasury Officers showing

the amount of annual recurring grants authorized by the Comptroller to be drawn by local

bodies and each payment, as it is made, should be noted against the respective entry to

guard against double payment. If a board fails to draw a grant before the close of the year

it lapses automatically. This register should, therefore, be reviewed early in the month of

March each year and any non-drawal brought to the notice of the Board concerned.

S.O.121 In cases where special payments (other than recurring and non-recurring

grants-in-aid) are made on an authority from the Account Office, Treasury Officers

should file the letters of authority in a separate guard file, and note each payment , as it is

made, on the respective letters of authority.

LAPSE OF CHEQUES

S.O.122 A cheque will be current for three months only, after the expiration of that

period payment will be refused at the Treasury and the payee will be referred to the

drawer, who, if the payment is to be made, will re-date the cheque and attest the

alteration of the date by his initials.

S.O.123 In the case of lost or destroyed cheques, a non-payment certificate should

be required from the Treasury before the issued of a duplicate cheque, and all duplicate

cheques should have the word “Duplicate” written or printed across them in red or other

distinguishing ink.

S.O.124 When the Treasury Officer has issued a non-payment certificate, he must

take care not to pay the original cheque, and to this end he should make a note of the

stoppage of the cheque, at the time of the certificate. An original cheque presented after

98

the issue of the certificate should be returned to the presenter, the words “payment

stopped” being written across it.

Note—This rule is applicable to all Local and Trust Funds and Personal Deposit

Account cheques.

S.O.125 to 133-- [Deleted]

NOTES

S.O.125 to 133. - These subsidiary orders were deleted vide Correction Slip No 92

(F.a.18/42). S.O.125 – 126 deals with Bills and Remittances. S.O. 127 with the

examination of Bills presented; S.O.129 dealt with doubtful bills; S.O.130 prescribed the

form of receipt and S.O.131 prescribed for the record of payment; S.O. 132 dealt with

lapse of Bills and S.O. 133 with the Treasury Officers to act as Agents of the Bank. No

substitution has been provided for such deleted orders.

SERVICE AND OTHER FUNDS

S.O.134 Recoveries of subscriptions to the funds referred to in subsidiary orders 74

and 75 are made ordinarily by deduction from pay bills.

S.O.135 Subscriptions in cash are ordinarily payable only to the authorities of the

fund, but in the following cases cash, if tendered, may be received at treasuries:

(a) Indian Civil Service Family Pension Rules.

(b) Superior Services (India) Family Pension Fund.

(c) Civil Engineers’ Provident Fund.

(d) Hindu Family Annuity Fund.

(e) Bengal Christian Family Pension Fund

(f) Bengal Uncovenanted Service Family Pension Fund

99

(g) Bombay Family Pension Fund of Government Servants

(h) General Family Pension Fund

1. Subscription to the Bengal and Madras Service Family Pension Fund may be

received in cash at treasuries only when permitted by the Accountant General,

Bengal.

2. Premia or subscriptions to the Postal Insurance and Life Annuity Fund should ,

in no circumstances, be received in cash at the treasury, payment in cash being

permissible only at Post Offices.

S.O.136 In cases in which subscriptions (including refunds of withdrawals) are

paid by deduction from pay bills, the requisite particulars should be entered by the

subscriber, if he draws his own pay or the Head of office in other cases, in a separate

schedule in one of Treasury Rule Forms 10, 11 and 12 as may suit the requirements of the

fund concerned, and the form so completed should be attached to the pay bill concerned.

If the subscription is recovered in cash, a permitted by S.O>135, the number of the

account or policy and all other necessary particulars must be furnished. In all cases where

a subscription is paid for the first time the rule or special authority under which the

subscription may be received should also be quoted in the form or, in case of cash

payments , in the separate document of particulars.

S.O.137 When a subscriber to any Fund whose subscriptions are realized by

deductions from bills is transferred to another district, the fact that he is subscribing to the

Fund should be certified in his last pay certificate by noting thereon the amount

recoverable monthly and the number of his account or policy.

1. When a subscriber to the Postal Insurance and Life Annuity Fund is transferred to

another audit circle, notice of transfer should be given to the Audit Officer concerned and

to the Accountant General, Posts, and Telegraphs, through the Comptroller, Assam.

S.O.138 Subscribers to the Postal Insurance and Life Annuity Fund who have

retired from the serviced and whose pensions are to be paid in India, are allowed the

100

option of deducting their premia or subscriptions from pension bills the Audit Officer

issuing the Pension Payment Order will in such cases note the amount of the monthly

deduction on the Pension Payment Order. The insured person, however, will be

personally responsible for entering the correct amount to be deducted in his pension bill;

and if he fails to do this on any occasion, it will be open to him to pay the amount into the

Post Office.

S.O.139 Advances may be drawn from the treasury in accordance with the rules of

the fund. With this exception, no payment on account of any fund, whether as a refund of

subscriptions overpaid or as a payment of the whole or a part of the amount accumulated

to the credit of the subscriber, can be made without the express authority of the

Comptroller.

Note - Payment, when authorized, will be made only on the personal receipt of the

depositor, or, when he is absent from India, on that of his duty authorized agent. In the

event of his death, payment should be made only to his legal representatives.

ADVANCE FROM THE GENERAL PROVIDENT FUND

S.O.140 An advance may be drawn by all disbursing officers from the Treasury

on the authority and responsibility of the officer sanctioning it without pre-audit or

reference to the Account Officer. Except in special cases in which an advance exceeding

three months pay has been granted, a certificate should be recorded on the bill to the

effect that it does not exceed three months’ pay of the subscriber and that the drawing

officer has satisfied himself that the amount of the advance is covered by the balance at

the subscriber’s credit. Advances granted to non-gazetted Government servants should be

drawn and disbursed by the head of the office in the same way as pay. A copy of the

order sanctioning the advance should be sent to the Comptroller.

WITHDRAWALS FOR PAYMENT OF PREMIA FROM PROVIDENT FUNDS

S.O.141 Withdrawals for payment of premia on Insurance policies of subscribers to

Provident Fund may be made from the treasuries at required intervals by heads of offices

for their subordinates on their own authority and responsibility without previous

101

reference to the Comptroller provided the details of the policies have already been

submitted to the Comptroller and accepted by him as suitable. Gazetted Government

servants may also draw the amount required for their own policies in a similar manner

and under similar conditions. In all cases the drawing officer will be responsible for

seeing that there is no overdrawal. He will also be responsible for seeing that the

premium receipts covering these payments are obtained from the Insurance Companies

and forwarded to the Comptroller for note and return. The numbers of the policies and the

periods for which premia are claimed should be quoted in the bill and a certificate in the

following form should be attached by the drawing officer to these bills before their

presentation at the Treasury;

“Certified that the amount at the credit of the depositor on this date is Rs…”

FINAL PAYMENT OF GENERAL PROVIDENT FUND BALANCES

S.O.142- When a subscriber who is a non-gazetted officer retires, the head of the

office when intimating the fact will send a certificate to the Accounts Officer from the

authority empowered to grant advances to the subscriber in the following form;

no balance

“ I certify that ...……………………………………………………….

a balance of Rs. … out of an advance of Rs… drawn on…….

……………………...is outstanding”. at………. Treasury

A gazetted officer when applying for repayment of his Provident Fund balance will

furnish a similar certificates. On receipt of such a certificate the Accounts Officer will

arrange immediately for the payment of the balance at credit of the subscriber as shown

in his books after deducting the advance mentioned in the certificate less any amounts

shown in his books as repaid on account of the advance. He will at the same time inform

the subscriber that as soon as his account is finally settled, he will receive a statement of

his account and any balance that may be due to him. In the absence of such an officer’s

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retirement, put himself in communication with the authority empowered to sanction

advances to the retiring officer in order to obtain information of any advances sanctioned

before retirement within the last 12 months.

The accounts officer will arrange for the payment as promptly as possible of the

Provident Fund balances of subscribers, and if any delay in settlement is anticipated he

will arrange to pay the bulk of the balance at once retaining only as much as may be

required to cover advances paid but not yet brought to account on his books.

S.O.143 When the deaths and retirements of subscribers to the General Provident

Fund are reported to the Comptroller, the following particulars should be simultaneously

furnished;

(a) The actual date, forenoon or afternoon, of retirement, resignation, discharge,

death, etc.

(b) A certificate from the authority empowered to grant advances stating whether

any advance from the fund was granted to the subscriber during the previous 12 months,

and if so, full particulars of its sanction and recovery.

(c) Amount of the last fund deduction with the number and date of the Treasury

voucher in which it appeared.

(d) In case of dismissal whether the officer has filed or intends to file an appeal. If

the appeal has been rejected, the date of its rejection.

A Gazetted Government servant when applying for repayment of his provident fund

balance should also furnish the above information. All cases of avoidable delay will be

reported by Comptroller for the orders of Government.

S.O.144 Final payment of General Provident Fund deposits may be made at Sub-

Treasuries. The orders authorizing payment will be issued by Comptroller to the District

Treasury. The Treasury Officer may issue cash order on the Sub- Treasury concerned in

favor of the claimant and forward the documents received from the authority sanctioning

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the payment to the Sub-Treasury Officer to enable him to satisfy himself as to the identity

of the claimant.

LAND ACQUISITION

S.O.145 Government servants who are specially employed for the work, being

invested with the power of a Collector under the Act and place at the disposal of the

Public Works Department, are regarded as Public Works Disbursers and are supplied

with funds in the manner prescribed for the works outlay of Public Works Officers, vide

rules below;

Note – Government may authorize any Land Acquisition Officer to make all or

any of his payments by cheques on the Treasury provided no inconveniences is caused to

the payee in consequence of the property being situated at a distance from the Treasury.

S.O.146 When the land is taken up by a District Officer or other Civil Officer,

not specially employed for the work, such District Officer or Civil Officer is not a Public

Works Disburser, but draws money for payment due under his award from the Civil

Treasury. In such a case he should obtain from the Treasury at the end of the month a list

of bills drawn by him, showing (1) number of vouchers, (2) date of payment, (3) nature

of the bill, and (4) amount of the bill.

S.O.147 In making the payments due under the award, the collector shall take

from each person to whom payment is made a receipt in form C, Appendix 7, Financial

Rules, containing a reference to the particular entry in the awards showing the amount

due to the payee. In the case of payment to a number of persons under a single award and

acquittance roll in Form CC, Appendix 7, Financial Rules, may be substituted for

separate receipts in Form C, the receipt will be the Treasury Officers vouchers for the

payments.

S.O.148 The Treasury Officer has no concern with the award or with the award

statement; he makes the payments of the authority of the Collector, or other Government

servant assessing compensation. The Collector may wither draw the amount to be

104

disbursed to each payee separately, in which case he should countersign the receipt in

Form C, and make it payable at the treasury to the payee, altering the words “ Paid in my

In cash

presence ………………… To “Pay”; or he may draw the total amount to be disbursed

by cheque

by him under the award on his own receipt as an advance and after making the payments

forward the receipts of the payees to the Treasury Officer in adjustments of the advance.

In the former case, an advice list of the forms passed for payment should be sent to the

Treasury Officer, who in return, should send weekly an advice of orders paid.

PENSION PAYMENTS

S.O.149.- (a) Payments of pensions are made only upon Pension Payment Orders issued

by the Comptroller , the Treasury Officer5’s halves of which will be pasted in serial order

in separate files, one for each class of pensions such as Service, Political, Assignments

and Compensations, Colonial Governments, Indian States,. These files must be kept in

the personal custody of the Tr4easuty Officer.

(b) A pension shall be payable monthly in arrears on or after the first day of each month.

( c) Bills relating to pension claims which are presented by the pensioners through their

banks or other Agents who have executed the requisite indemnity bonds may be accepted

at Treasuries/Sub-Treasuries during the last four days of the month to which the claim

relates including the month in which the life certificate is required to be produced, the

payment for such a month, however, being made only on production of a life certificate

for the particular month.

NOTES

S.O.149._ The clause ( c) was inserted vide Correction Slip No. 272.

“ Pension “- Pension is not a bounty payable on the sweet will and pleasure of the

Government and that, on the other hand, the right to pension is a valuable right vesting in

a Government servant”

105

S.O.150.- The register of Pension Payment Orders ( Treasury Rules Form No.19) which

the Treasury Officer has to keep will serve as an index to the files of orders referred to in

Subsidiary Order 149. After seeing that a column of “Name of Pensioner” and rule a red

ink line across the page below the entry, The column of remarks will be blank as long as

the order of payment is in force, but when both portion of the order of are returned on

account of death of pensioner, or application for transfer, which causes strike it

permanently off the treasury list. The date and cause of return should be entered in black

ink under the Treasury Officer’s initials. If the original only be returned on account of

non- appearance of a service pensioner, the date will be entered in red ink, and on

reclamation this date will simply be struck out.

S.O.151 Treasury Officer are authorized to renew pension payment orders without

reference to the Audit Office, in cases in which the pensioners half is lost, worn or torn,

or the entries on the reverse of either the pensioners or Collectors’. Half are completely

filled up. The renew pension payment orders should bear the old numbers, date and

facsimile of signature and old ones should be retained by the Treasury Officer for three

years and then destroyed. A note of the issue of the new pension payment order should

also be made in the ‘Remarks’ column of the register.

Note The pension payment orders will ordinarily be filled in one series for the

whole district, but the Comptroller may allow filing by Sub-Treasury series when this

course is found more convenient.

MANNER OF PAYMENT

S.O.152 On appearance of pensioner claiming payment of pension his personal

marks should be checked by the disbursing officer and the signature to the receipt

compared with the facsimile of the signature pasted on the original payment order. If a

pensioner cannot sign his name, his thumb impression on the receipt should be compared

with the original impression already taken on the Collector’s half of the pension payment

order. A pensioner drawing pension for the first time should also be required to produce

the copy of the order by which the sanction to his pension was communicated to him.

106

S.O.153 A certified copy of the pensioner’s photograph in passport size furnished by

he Head of the Officer is pasted by the Comptroller on the disbursing officer half of the

pension payment order and the Treasury Officer is in a position to make payment on the

strength of the resemblance between the pensioner and his photograph pending the final

reconciliation of any question which may arise about identification marks. The use of

photographs as an additional means of identification does not however, apply to

European ladies, purdah nashin ladies, ex- Gazetted Government servants, Government

title holders and to those pensioners who are exempted by Government.

S.O.154 Special risk of fraud exists in the payment of pension of woman who do not

appear in public, special care should therefore be taken in the identification in this cases.

The descriptive role when originally prepared, and the periodical certificates of the

continued existence of such woman, should be attested by two or more persons of

respectability in the town, village, or pargana.

S.O.155 Pensioner receipts may be taken either on separate bills, Treasury Rule Form

No 20(which bills may be attached to a schedule for each kind of pension, or if few

numbers, may support separate entries in the cash book and list of payments), or on a

single bill, Treasury Rule Form No 21, for all on account of each class of pensions. On

the latter plan the receipts of each pensioner appearing personally will be taken in the

column provided for the purpose, while separate receipts will be appended in support of

the charges on account of those paid at subordinate treasuries. If payment is made another

person authorized to receive it, the name of the payee should be entered in the separate

receipt.

Note 1- a life certificate accompany every pension bill which is not personally

presented, except as specified in Article 218 of the Assam Pension Manual. When

payment is made on a life certificate it should be made only for months completed on

before the date of the certificates.

A sub- Deputy Collector may be directed by the Deputy Commissioner to visit

Kotoha village in the Lakhimpur District quarterly, give life certificates to old in infirm

pensioners living there, and assist them to sign written authorities in favor of same

107

persons. Examples, An able bodied pensioner. The able bodied pensioner can then take

with him to Dibrugarh the pension certificate, life certificate and written authorities, and

can draw the pension under these rules.

In the Lusai hills pensioners who are unable to draw their pension in person in

consequence of bodily illness or infirmity may, on the responsibility of the

superintendent, be paid without their appearance at the treasury on production of life

certificates signed by Circle Inter printers from time to time.

Notes 2 In case in which political pensioner do not appear in person to receive

payment of their pensions, if the disbursing officer entertains any doubts which he has no

convenient means of removing, he should refer the case to Government through his

immediate superior for orders. Payment of the pension, however, should not be

suspended pending the result of such reference.

Note 3 Where the determination of a pension cannot be fixed for a precise that, the

pensioner receipt must be accompanied by a certificate in T.R. Form No 22, that the even

(whatever it is) which determines the pension has not happened.

Note 4 A declaration in Treasury Rules Form No 46 shall be obtained half year

from female pensioners whose pensions are terminable by their marriage, and shall be

attached to the bills for pensions paid for December and June.

Note 5 The police and other suitable subordinate agencies should be directed to

report promptly to the District Officer the death of any Civil pensioners; and District

Officers should enquire immediately into the course of the non appearance of any

pensioner to draw his pension.

Note 6 A certificate of non-employment is printed in English and vernacular in

Treasury Rules Form No 20 and should be signed by all pensioners except ex-inferior

servants, and ex-policeman who are in receipt of a pension of not more than Rs. 10 a

month. If a pensioner who is required to sign the certificate is re-employed either

permanently or temporarily in a Government establishment, or in an establishment paid

from a Local Fund, during the period for which pension is claimed, he should furnish the

108

necessary particulars therein and the disbursing officer should ascertain and report

whether the rules regarding such re-employment have been duly observed.

NOTES

S.O.155 The note No 3 was first omitted vide Correction Slip No 10, Finance

Department Memo No 2161 –F.(a), dated the 11th April, 1939. But this correction Slip

No 10 was cancelled vide Correction Slip No 20[Finance Department Dy.No.Fin.(A)-402

of 1940]

The note No 4 was substituted vide Correction Slip No.63.

S.O.156 Every payment is to be entered on the reverse of both pensions of the order

and attested by the signature of the disbursing officer: in case of pension paid at a sub-

Treasury where will be found only a copy of the order in English or vernacular with the

District Officer orders thereon, the Sub-Treasury Officer will make the entry of the

counterpart and on his copy , while the Treasury Officer at the head quarters treasury

will, from the receipt, make the necessary note on his original of the order.

PAYMENT OF PENSIONS BY POSTAL MONEY ORDER

S.O.157 The payment of pension not exceeding Rs. 100 a month may be made by

Postal money order, at the option of the pensioner, when this mode of payment is

adopted, the following rules shall be observed.

1) a pensioner who elects to have his pension paid by money order should

present in person to the Treasury Officer a declaration to that effect with his copy of the

pension payment orders. The Treasury Officer identify the pensioner as laid down in S.O.

152. After this has been done, he should paste the declaration and both halves of the

pension payment order in a separate file headed ‘Pension payable by Money order’, on a

date not later than that the 10th of each month, a Treasury Office clerk deputed for the

purpose should make out a money order form for each pension recorded in the file

mentioned above, less money order commission, and make corresponding payment

entries in the table at the bank of the pension payment orders, the treasury Officer should

109

sign the Money Order forms and initial the entries on the back of the pension payment

orders after carefully comparing the three documents. Such money orders should be

stamped prominently by the Treasury Office clerk with the words ‘Pension Payments’

with red ink stamp.

(2) In order to minimize the risk of fraud, the Treasury officer should compare

the signature or the thumb impression on the money order receipt every month with the

pensioners signature or the thumb impression on the pension payment order, and put his

dated initials on the money order receipts in token of his having verified the signature or

thumb impression of the pensioners. The Treasury Officer should also take suitable steps

to ensure that the payees’ receipts are shown to him as soon as they are delivered. If a

receipt is not returned within 15 days, enquiries will have to be instituted from the postal

authorities or otherwise, the Treasury Officer should also satisfy himself once every six

months in such a manner as he thinks desirable that the pensioner is alive.

(3) Some village official will be made responsible for reporting promptly the

death of a pensioner who is paid by money order.

(4) It will not be necessary to prepare separate pension bills for such payments.

The payments should be shown in three separate schedules or consolidated bills in T.R.

Form No 21( one for ordinary Civil Pensioner , one for the Commercial department

pensioner such as posts and telegraphs and railway and another for military pensioners)

which will serve as a voucher. On this schedule the Treasury Officer will certify in his

own hand writing to the effect that he has satisfied himself that all payments noted in the

schedule have actually been remitted by money orders.

(5) In the next month schedule the Treasury Officer will give the following

certificates:

“Certified that I have satisfied myself that all pensions included in the Schedule

for the previous month have been paid to the proper persons and that I have obtained all

money order receipts in support of this payment and have filed them in my office”.

110

(6) The following certificates should also be furnished by the Treasury Officer in

the Schedules for January and July of each year;

1) “Certify that I have obtained from each pensioner a declaration that he

has not received any remuneration for serving in any capacity either

under Government or under a Local Fund during the past six months”.

2) “Certify that the declaration required under Note 4 to subsidiary order

155 from female pensioners whose pension is terminable by their

marriage, has been obtained and filed in the treasury”.

(7) The amount to be remitted should not be paid to the post office in cash but by

transfer to the credit of the Post Office. The money order forms should be send to the

Post Office with a certificate by the Treasury Officer that the amounts of the money

orders and the commissions thereon have been credited to the Post Office in the treasury

accounts by transfer.

The words ‘adjusted by books transfer’ should invariably be written in red ink

across the money order forms and the amount of the money order with the commission

due must be specified in the certificates.

(8) In case of military pensions, payment should continue to be made quarterly

as hitherto but the monthly limit should be kept in view, that is , quarterly remittances

may be made where the amount due for the quarter in each case is Rs. 300 per mensem or

less.

(9) On a money order being returned the net amount of the money order (minus

the postal commission) should be debited to the Post office and should be shown as a

distinct item in the Cash Book and in the monthly Cash Account. A note of the amount

should also be made against the pension payment order concerned in the remark column

of the register in T.R. Form No 19. When the amount less money order commission is

repaid to the pensioner a note to that effect should be made against the former remarks.

NOTES

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S.O.157 In sub rule (1) for Rs. 50/- the word and figure ‘Rs. 100/-‘were

substituted vide Correction Slip No 249. In sub-rule(2) the words, ‘and put his dated

……..pensioners’, were added and in sub-rule(8) the figures and the words ‘Rs. 150/-‘

were substituted by ‘Rs. 300/-‘.

LAPSE OF PENSION

S.O.158 (a) if a pension payable in India remains undrawn for more than 12

months, the pension shall cease to be payable.

(b) if the pensioner subsequently applies for payment the paying officer

may resume payments. He shall not, however, make payment if the pension in appears to

be paid for the first time or if the amount of appears exceeds Rs 1000 without the

sanction of the authority by whom the pension was sanctioned, which shall be obtained

through the Comptroller.

(c) if the suspension of payment is attributable to error or neglect by

any public officer, the Comptroller may direct payment of the arrears without taking the

orders of Government.

S.O.159 (a) Pension not drawn for three years should not be paid at the treasury

without the prior sanction of the Comptroller. The limit is extended to six years in the

case of pensions which prior to 1937-38 were classified as ‘Territorial and Political

Pensions’. Arrears of pension due in the case of a deceased pensioner should not also be

paid by the Treasury Officer if they are not claimed within one year of the pensioner’s

death. The Treasury Officer should sort out such cases every month and return his halves

of the pension payment orders to the Comptroller along with the statements mentioned in

Clause (b) below….

(b) The Treasury Officer should submit to the Comptroller every six

month, a statement of cases of failure to draw pensions. The statement should be prepared

in two parts, one parts showing the names of all pensioners whose pensions are

chargeable to ’55- Superannuation. Allowances and pensions’. And who have not drawn

their pensions for three years (or six years in the case of pensions which prior to 1937-

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1938 were classified as ‘Territorial and Political Pensions’), and the other parts showing

the names of the pensioners other than those included in the former parts who have not

drawn their pensions for more than one year. The reason for the non drawal if known,

should be stated against each name.

DECEASED PENSIONERS

S.O.160 (a) On the death of a pensioner, payment of any arrears actually due may

be made to his heirs, provided that they apply within one year of his

death. It cannot be paid thereafter without the sanction of the

authority by whom the pension was sanctioned to be obtained

through the Comptroller.

Note- [In case where the pension is sanctioned by Government, it may delegate its

powers to Head of the Department or other subordinate authorities].

(b) But if the arrears do not exceed Rs. 100, and the cash presents no

peculiar features, the Comptroller is empowered to pass the arrears

on his own authority.

(c) After payment of the arrear of pensions, the pension payment order

should be returned to the Comptroller with a report of the date of the

death of the pensioner.

Subject to the above mentioned provisions, the

arrears of pension of a deceased pensioner may be paid to the heirs

of the deceased without the production of the usual legal authority,

to the extent of Rs. 500 under the orders of the Collector or other

officers responsible for the payment, after such enquiry into the

rights and title of the claims as may be deemed sufficient. Any

excess above Rs. 500 may similarly be paid under the orders of the

Provincial Government on execution of an immediately bond. With

such sureties as it may require, if it is satisfied of the right and title

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of the claimant and consider that undue delay and hardship would be

caused by insisting on the production of letter of administration.

In any case of doubt, payment should be made only to

the person producing legal authority.

Note 2 To Rule 135(c) of the Assam Financial Rules applies here also.

LUNATIC PENSIONERS

S.O.161 When any sum is payable in respect of pension or gratuity to any person

by Government, and the person to whom the sum is payable is certified by a Magistrate

to be a lunatic; the procedure laid down in the Indian Lunacy Act shall be followed.

PERIODICAL IDENTIFICATION OF PENSIONERS

S.O.162- (1) On the first appearance of a pensioner on or after April 1st of each

year. The disbursing officer should, except in the case of pensioners mentioned in clause.

(2) Below, take an impression of the thumb and all the fingers of the pensioner’s left

hand on the pension bill. The pensioner should then be identified from the particulars

given in the disbursing officer’s half of the pension payment order. Identification should

also be made by an examination of the impression given on the bill with that pasted on

the Pension Payment Order if the pensioner cannot be identified by other means with

absolute certainty.

Note 1.- Government have exempted all pensioners in Assam ,where monthly

pensions exceed Rs.50, from the operation of clause (1).

Note 2.- In the case of civil pensioners in Assam whose monthly pension is Rs.50

or below,. The left thumb impression only should be taken annually on the pension bill

instead of all the figures.

(2)Except Indian Princes, European ladies, persons who have been gazetted

officers, persons who hold Government titles an persons who have been special

exempted by Government ( these exemptions being made on the ground that there

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can be no difficulty in future identification ), all pensioners shall be liable to the

operation of these rules.

(3) Purdahnashin ladies and illiterate pensioners must give a thumb impression on

their bills in the presence of the person who grants the life certificate, or in the

case of illiterate pensioners who personally attend the paying office, before the

disbursing officer.

Note.- In the case of illiterate rensioners and purdanashin ladies, quittance by seal

mark attested by some known and respectable person, may be accepted in lieu of

thumb impressions.

(4) On the renewal of a Pension Payment Order the original impression mist be cut

off from the old, and attached to the new order.

NOTES

S.O.162- The para 1 was substituted vide Correction Slop No 48 whereby the

Notes 1 and 2 were newly inserted.

“Maximum period”, - the meaning of the word “period” is “a course of extend of

time; the time of duration”. Therefore the words “maximum period” mean the highest or

greatest course or extend or stretch of time. The highest or greatest course or extent or

stretch of time may be measured in terms of Years, Months or Day, as well as in terms of

the occurrence of any event or the continuance of a state of affairs.

GRATUITIES

S.O.163 (a) Gratuities will be paid by Treasury Officers on authority received

from the Comptroller, to whom the sanction is communicated by the sanctioning

authority or by another Audit Officer. Payee should also be required to produce the copy

of the order by which the sanction to the gratuity was communicated to him; and the

Treasury Officer should record the fact of the payment having been made on the copy of

the order so produced.

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(b) Gratuities are payable only to an upon the receipt of the persons legally

entitled to receive them and not to or upon the receipt of the head of the office or

department in which the gratuitants formerly served.

(c) Except as provided in Article 194(b), of the Assam Pensions Manual, a

gratuity shall be paid in a single sum, and not by installments .

NOTES

“Gratuity” – Meaning of, - Gratuity in its etymological sense means a gift

especially for services rendered or returned for favor received. For some time in the early

stage in the adjudication of industrial disputes, gratuity was treated as a gift made by the

employer at his pleasure and the workman had no right to claim it. But since then there

has been a long line of precedents in which it has been ruled that a claim for gratuity is a

legitimate claim which the workman may make and which in appropriate cases may give

rise to in an industrial disputes. Gratuity paid to workman is intended to help them after

retirement on superannuation, that, retirement, physical incapacity, disability or

otherwise. The object of providing a gratuity scheme is to provide a retiring benefit to

workman who have rendered long and unblemished service to the employer and thereby

contributed to the prosperity of the employer. It is one of the efficiency devices and is

considered necessary for an ‘orderly and human elimination’ from industry of

superannuated or disable employees who, but for such retiring benefits, would continue

in employment event though they function inefficiently. It is not paid to an employee

gratuitous or merely as a matter of bond. : it is paid to him for long and meritorious

service rendered by him to the employer.

MISCELLANEOUS CHARGES REFUND OF REVENUE

S.O.164 The Government servants who receives the refund should fill in

columns 1 to 5 of Treasury Rule Form No 18 and sign the certificate at foot, while the

Treasury Officer or Sub-Treasury Officer should verify the credit by means of the

particulars in columns 4 and 5, and affix his signature in Column 6 in token of his having

done so.

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As a precaution against double refunds of Land Revenue or other receipts, the

details of which are not furnished to the Comptroller’s Office, the amount and date of

each such refund should be noted by the Treasury Officer against the original item of

credit in the Treasury Receipt register, or in the case book if the item has not been

credited in the separate receipt register.

Note-- In case of stamps that have been issued from treasuries and in respect of

which claims of refund have been admitted subsequently, no entry is required to be made

in the plus and minus memorandum, but the certificate of destruction by the authority

sanctioning the refund shall be furnished on the voucher itself.

S.O.165 The following rules are laid down for the payment of refunds of

revenue credited or amounts deposited in cases where the amount involved does not

exceed Rs. 100:

(1) On receipt of pay refund order passed by the Collector or other officer

concerned, the Treasury Officer may at his discretion issue a notice (a) inviting the

person to whom the refund is to be made to receive payment at the treasury, (b)

intimating that on failure to comply with the invitation within one month (or such longer

period as may appear necessary) the amount of the refund will be remitted to the payee

by Postal Money Order at his expense.

(2) When the payee appears in person at the treasury, the Treasury Officer should

see that no avoidable delay occurs in getting the voucher for the refund signed by the

payee who may then receive the payment personally or by a duly authorized agent or by

Money Order at his own expense.

(3) When a Money order is issued under Clause (b) of the notice referred to in

Rule 1 the purpose of the remittance should be briefly stated by the Treasury Officer on

the acknowledgement portion of the Money Order form in continuation of the printed

entry there ‘Received the sum specified above on …,’ sufficient space being left below

the manuscript entry thus made, for the signature or thumb impression of the payee. The

amount of the Money Order should not be remitted in cash to the Post Office, but the

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Treasury Officer should send a Money Order form duly filled in together with a

certificate that the amount of the order and the Money Order fee thereon have been

credited to the Post Office in the treasury accounts by per contra transfer. The words

‘adjusted by book transfer’ should invariably be written in red ink across the Money

Order Form the amount of the Money Order with the commission due, must be specified

in the certificate. The Post Office will accept the Money Order on the authority of the

Treasury Officer certificate.

(4) On receipt of the money order acknowledged duly signed by the payee, it

should be attached to the usual receipt in T.R. Form No 16 or 18, as the case may be, in

which the full amount of the refund and the deduction made there from on account of the

money order fee should be clearly shown; the receipt will then be disposed of in the usual

way. The accounts department will accept such voucher with the Money order

acknowledgement as a valid receipt for the full amount of the refund entered there in.

REFUNDS OF EXAMINATION FEE

S.O.166 If the amount of examination fees or any part of it is be refunded. A

certificate will be endorsed upon the original receipt by the secretary to the Board of

Examiners, or the secretary, Public Service Commission, as the case may be, specifying

the amount to be refunded; and the amount so authorized will be paid on presentation of

the original receipt so endorsed at the treasury whence it was issued, the recipient giving

his receipt below the endorsement.

Note - When a refund has to be made of a part of a lump sum remitted into the

Treasury on behalf of several candidates for which a single collective receipt has been

issued, every refund should be noted against the original credit in the departmental

accounts. The voucher for refunds (T.R. Form No 18) provides for a certificate of such

note having been made and also space for Treasury Officer signature is token of

verification of the credit in the Treasury Accounts. If the original amounts was paid into

the Bank, the refund will be made (in accordance with above procedure) by the

Comptroller.

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DISCOUNT ON STAMPS

S.O.167 Discounts on stamps is allowed to certain classes of vendors under

fixed rules, and is given by deduction from the purchase money.

The discount is passed on a certificate of the District Officer to the following

effects;

“Certified that the discounts have been allowed according to the sanctioned rates

and that the disbursement of the same has been made by deduction from the amount

credited on account of the value of stamps sold”.

Notes- When the district officer is unable to furnish the certificates himself

owing to physical inability or in consequence of his absence of tour, it may be signed by

the gazetted subordinate of the District staff who may have been authorized to verify the

Treasury balance in this circumstances.

PAYMENT TO PERSONS NOT IN GOVERNMENT SERVICE

S.O.168 When a person not in the Government service claim payment for work

done, service rendered or articles supplied, the Treasury Officer should require;

(a) the submission of the claim by the head of the department, or other responsible

Government servant under whose immediate order the service was done or the equivalent

was given for which payment is demanded.

(b) failing the above, in case when it may be necessary to pay the amount of a bill

drawn by a person not in the Government service and also when the authority of the head

of the department or responsible officer is insufficient, an order from the Audit Officer

should be sought, by furnishing that officer with any necessary particulars for obtaining

the sanction of Government, should such be needed.

(c) in any event, if a bill be drawn by a person not the Government service, the

Treasury Officer should use special precautions for satisfying himself of the identity of

the applicant for payment.

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(d) in all doubtful cases, the Treasury officer should take the orders of the District

Officer who must be expected to assume the responsibility of his position; and he would

doubtless be supported by the Government, if he can show that he has exercised a proper

amount of care and discretion in the matter. When this necessity occurs, however, he

should immediately report the fact to the Audit Officer.

(e) payments due to the contractors may be made to financing banks instead of

direct to contractors; provided that the department concerned obtains (1) an authorization

from the contractor in the form of legally valid document like the power of attorney or

transfer deed conferring authority on the bank to receive payment, and (2) the contractors

on acceptance of the correctness of the account made out as being due to him by

Government and his signature on the bill or other claim preferred against Government in

his behalf, before settlement of the account or claim by payment to the bank while the

receipt given by the bank holding a power of attorney or transfer deed from the contractor

constitutes a full and sufficient discharge for the payment, contractors should, where ever

possible, be induced to present their bills duly receipted and discharged through their

bankers.

SPECIAL RULES FOR PAYMENTS TO CERTAIN DEDPARTMENTS

FOREST DEPARTMENT

S.O.169 Forest officer obtain their funds from the treasuries by means of

cheques, and no charges on account of the Forest Department will be paid otherwise then

on cheques, so drawn. In order to see that the annual budged appropriation is not

exceeded, the Divisional Officer should open on receipt of the distribution statement of

the annual budged appropriation, a register showing the appropriation and watch the

expenditure against each item.

S.O.170 When Government servants of other Civil Departments are

authorized to incur charges on account of the Forest Department, they will do so as Forest

Disbursers. They can, therefore, obtain funds from the treasury for such expenditure only

under the rules applicable to the Government servants of the Forest Department.

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S.O.171 The Treasury Officer will cash against the drawing account of a

Divisional Officer a cheque drawn by a Government servant holding charge of a Forest

Sub division or Range provided that he has received from the conservator instructors to

that effect in writing. Such instructions must empower the Government servant

personally and may specify the extend to which he may draw. The Government servant

must not use the same cheque book as the Divisional officer.

S.O.172 Cash may if required, be obtained by Government servant of the

department by cheques drawn on the sub-treasuries subordinate to the district treasuries

on which they have been drawing accounts. The departmental officers should, in such

cases, advise the District Officer, from time to time, of the probable amount of his

drawings on each sub-treasuries in order that funds may, if possible, be duly provided.

PUBLIC WORKS DEPARTMENT

S.O.173 The rules in the sanction apply primarily to Government servants of

the Public Works department. They are equally applicable to special Land Acquisition

Officers and other Government servants not belonging to the Public Works Department,

who may be authorized to incur expenditure against the grant for Public Works. They do

not apply to charges for constructions (petty) and repars executed by Civil Officers which

are not treated as expenditure of the Public Works Department.

Notes—Treasury Officers are prohibited from issuing any money for the

disbursement by such Government servants except in accordance with the rules in this

section.

S.O.174 When a Government servant of another Civil department is

authorized to incur charges on account of the Public Works Department against the grant

for ‘Public Works’ he will do so as a Public Works Disburser.

S.O.175 Funds are supplied to Government servants of the Public Works

Department in two ways, viz., (1) directly on pay and traveling allowance bills, and (2) by

means of cheques. The two classes of payments will be registered separately in the

treasury.

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Note-- Cash required for contingent charge of the offices of Chief and

Superintending engineers, and other special officers not being Divisional Officers or their

subordinate officers, may be obtained either bills or treasuries or from Divisional

Offices. In the later case the detailed procedure will be prescribed by the Comptroller.

S.O.176 Expenditure on account of pay, any traveling allowance in the

Public Works Department is incurred in the same way as in the other Civil Departments,

but the following rules are special to the Public Works Department;

(a) Treasury Officers will cash such bills of Public Works Officers only if the

latter have been placed in account with them specifically for these purposes by a written

authority from the Comptroller.

(b) Non Gazetted Government servants being presented for encashment may,

at the option of the drawing officer, be paid wholly in case of partly by (a) cash order on

sub-treasuries, or (b) Government drafts on other districts. This bill should be

accompanied by a memorandum signed by the drawing officer and specifying separately

the amounts required in the several forms referred to in this rule.

S.O.177 Divisional officers and other Public Works Officer, who may be so

authorized by the Comptroller may draw cheques on specified treasuries and thus obtain

the funds required by them for departmental disbursements not covered by the bills

cashed directly at treasuries. No letter of credit will, however, be issued specifying the

limit up to which cheques may be drawn during the month.

Notes-- Without making previous arrangements through the Comptroller no

officer is authorized to draw cheques on a Treasury situated outside the limits of the

province even though his own jurisdiction may extend beyond those limits.

S.O.178 A divisional officer authorized under Subsidiary Order 177 to draw

cheques on the treasure may empower any of his sub-divisional officers to draw against

his own account, separate accounts for sub-divisional officers should not be opened either

at the head or at a sub-treasury; the Divisional Officer gives a letter of authority only and

the cheques drawn and paid under his authority will be charged off in the same way as if

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drawn by himself. If a Divisional Officer considers it necessary for the maintenance of

efficient control over the disbursements of the division, to set a monthly limit on the

drawings of any of his Sub-Divisional Officers, he may do so, fixing either a standing

limit or a fresh limit either every month or whenever necessary. All such limit may be

raised or lowered subsequently. Intimation of every limit when fixed or changed should

be send both to the Sub- Divisional Officer and the Treasury Officers concerned. If a

Divisional Officer has intimated any limitations on the drawings of a sub-Divisional

Officer for any month, the cheques drawn by the latter during that month, should be note

irrespective of the date of payment, on the reverse of the letter advising the limitation.

The entry in the register of cheques paid should, however, appear under the date of actual

payment.

Note 1-- The limit when fixed should be for the account month of the sub-

Division and the dates of the commencement and termination of the month must be

specified in the intimation to the Treasury Officer. Any undrawn balance is not available

for drawing in subsequent months.

Note 2-- At the option of the Divisional Officer, the limitation may not be

intimated to the Treasury Officer if the check exercised by the Divisional Accountant

over the Sub-Divisional cash accounts after the expiry of the month, is considered

sufficient for purposes of the Divisional Officer.

S.O.179 When the funds are required for a Sub-divisional Officer at a

different treasury from that with which the Divisional Officer himself banks, the latter

should get himself placed in account with that treasury (vide subsidiary order 177), and

then empower his subordinate to draw against his account. Funds should not be made

available for such a purpose by the means of Government Drafts.

PAYMENT AT SUB- TREASURY

S.O.180.- Funds may also be obtained by the Divisional Officer or his Sub-

divisional Officers, from sub-treasuries by means of cheques.

GENERAL TREASURY PROCEDURE IN DEALING WITH CLAIMS

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GENERAL

S.O.181._ The bill or other voucher presented as a claim for money will be

received and examined by the Accountant. And then laid before the Treasury Officer,

who , if the claim be admissible , the authority good, the signature true and in order, and

the receipt a legal quittance, will sign the order for payment at foot of the voucher, taking

care to adopt the precaution as prescribed in subsidiary orders 56 and 57. Care should be

taken that all bills and vouchers passed for payments are paid on the same day, and that

no payment is made except under the written order of the treasury officers.

Note 1 When a payment is made by transfer to a head of revenue or received the

payment order should run-

“Pay Rs. . by transfer to credit of (Revenue Head concern)”

or “Pay Rs. by transfer and credit it as a distinct item in the Cash Books”

according as a register of revenue or not is maintained in the treasury.

S.O.182 A register should be kept in each treasury showing the names of all

Gazetted Government servants drawing their pay from the Treasury, and as each pay slip

is received from the Comptroller the amount of pay and the allowances which it

sanctions, should be entered against the name of the Government servant concerned. As

each pay bills is presented for payment reference to this register should be made to see

that the sanctioned rate is not exceeded.

S.O.183 The Treasury Officer should take special care to see that receipt

stamps are so defaced that they cannot be used again and offer no temptation to the

abstractions of vouchers for the sake of the stamps upon them. Cases of the loss of

voucher have occurred owing to the neglect of this precaution.

Note - Pay bills of Government servants and other receipts bearing adhesive

stamps, when presented for payment at a treasury, or sub-treasury, should be rejected as

unstamped unless the stamp has been duly cancelled in the manner prescribed in section

12 of the Indian Stamp Act.

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S.O.184 After the vouchers has been completely entered in the accounts and

order to pay signed by the Treasury Officer it should be passed on, together with the

payee, to the Treasuries Department, when the treasurer will make the payment, punch

the stamp, stamped the voucher ‘paid’ and retain it for delivery on the Accounts

Department when the books are compared.

Note 1 When a payment is made by transfer by entry of the amount under some

head of receipts no payment of cash takes. Place and the item will not find place in the

treasurer’s cash book. Nor should the voucher be stamped as ‘Paid’.

This should however be stamped as ‘Paid by Transfer’.

Note 2 Cheques received in payment of value of service stamps should be

entered in the treasurer’s cash book on both sides.

Note 3 Receive stamps affixed to bills and vouchers should be punched through

without the destroying the signatures after the bills have been paid at the treasury or sub-

treasury.

S.O.185 Government servants of certain departments are authorized to obtain

funds from sub-treasuries by means of cheques. Any extension of the system will require

the sanction to the District Officer and in accordance to such sanction that officer will

consider whether it will cause extra expense, direct or indirect, by the locking up of funds

in sub-treasuries, for any radical change in the character of these offices, which are

collecting deports and disbursing treasuries.

S.O.186 (a) When a cheque is presented, care should be taken to ascertain, by

examination of its printed numbers, that it really was taken from the book notified as in

use by the Government servant who is said to have signed it. The instructions given in

subsidiary orders 59 to 61 above should be specially borne in mind.

(b) Cheques crossed in accordance with the provision of Chapter XIV

of the Negotiable Instruments Act should be honored when presented at the treasury.

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(c) If the payee is unknown at the treasury the Treasury Officer

should make any enquiries he thinks necessary and should specially consider the date,

serial number and amount of the cheque as well as hand writing and, if suspicion arise he

may defer payment until he has referred to the drawer.

S.O.187 Passbooks sent to the treasury to be written up should ordinarily be

returned to the drawing officer the same day.

S.O.188 In the case of Local Funds and other personal ledger accounts,

when the Pass Books accompanies in remittance, the receipt of the money should be

acknowledged by the Treasury Officer in the Pass books by putting his initials against the

relevant entry; but in such cases duplicate chalan need not be submitted. In cases,

however, of remittances along with which the Pass book is not sent but chalan in

duplicate or triplicate have to be sent instead, the relevant entries in the Pass book need

not be initialed by the Treasury Officer. For the attestation of the entries in such cases

and of the entries of the payment side, the Treasury Officer’s signature at the end of the

month, when the Pass book is obtained, will be sufficient. The initials of the Treasury

Officer where required should be dated. As regards the Pass book of Jails, Mental

Hospitals, etc, which do not require to be balanced at the end of each month, each entry

on the receipt as well as on the payment side should be initialed by the Treasury Officer.

S.O.189 The Treasury Officer, when cashing bills for Government servants at

a distance from the treasury, should furnish a note explaining the amount of cash and

drafts (if any) issued, and any deduction or alterations that may be made in the bill

presented. The note should be in bilingual form, as it is important that the guard or

messenger who receives the money should ascertain the amount stated agrees with the

actual cash or drafts delivered to him; and, when that person is unable to read, the

Treasury Officer should himself explain to him the amount entered on the note.

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The following form is recommended;

Bills presented for pay, etc … …. 000.

Bills presented for contingencies … …. 000

Bills presented for sundries … …. 000

……………….

Total …. … … …. 000

Paid in cash …. …. 000

Paid in draft …. …. 000

Deduction (if any) …. …

Explanation

………………………………..

Signature of Messenger.

…………………………..

Treasury Officer.

SPECIAL INSTRUCTIONS TO TREASURY OFFICERS

T.R.17 Treasury Officer has no general authority to make payments on

demands presented at the treasury; his authority being strictly limited to the making of

payments authorized by or order these rules. If any demand of any kinds is presented at a

treasury for a payment which is not authorized by or under these rules, or it is not covered

by a special order received from the Comptroller, the Treasury Officer shall decline

payments for want of authority. A Treasury Officer has no authority to act under an order

of Government sanctioning a payment unless the order is an express order to him to make

127

the payment; and even such special order should, in the absence of urgency, be sent

through the Comptroller.

S.O.190 The above rule does not authorize the Treasury Officer of refuse

payment of bills which do not comply with the provisions of certain rules, e.g., that

sanction to certain charge should be quoted on the bills [vide subsidiary order 56(1)], that

the budget appropriation with the progress of expenditure should be noted on the

contingent bills, when the omission to comply with these provisions is due to the fact that

the necessary sanction has not been received or the budget appropriation has not been

communicated. The responsibility for incurring such charges rests with the drawing

officer and the Treasury Officer is not empowered to refuse the payment of such bills on

the ground that the requirements of the rules have not been complied with.

Note-- The Treasury Officer will have not authority to pass an establishment

bill payable for the month of April, which does not accompany documents referred to on

the note listed.

NOTES

S.O.190- The note under this order was inserted vide Correction Slip No

243..

T.R.18 A Treasury Officer shall not honor a claim which he considers

disputable. He shall require the claimant to refer into the Comptroller.

S.O.191 A Treasury Officer may not undertake correspondence for a

Government Servant making a claim to any special allowance but will request him to

address the Comptroller either direct or through his official superior.

T.R.19 Except as provided by Rules 20 and 21 as payment shall, unless

Government by general or special orders otherwise directs, be made in the district in

which the claim arises.

S.O.192 The following the general orders permitting payment in a district

other than the one in which the claim arises;

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(1) The Professor of the Cotton College, Guwahati and the Murarichand

College, select are allowed as a special case, to draw their pay for vacation during the

Summer and Puja holidays from a treasury other than the treasury at the head quarters of

these officers.

(2) Payment of traveling allowance may be made in a district other than that

in which the claim arises in the event of the claimant being transferred before he can cash

his bill in the first district.

(3) An officer deputed by the Government of Assam to attend a session of

the Central Legislature may, at his option, draw pay, when it falls due, at the place where

the session is held. The payment, however, will have to be authorized by the Accountant

General of the Province of payment (see T.R. 35).

(4) The member of the Assam Legislature are allowed the option to draw

their salaries either from the treasury or sub-treasury in their constituencies or from

Shillong, but the option once exercised will be final and no member will be allowed to

change his treasury so long as he continues to be a member.

PLACE OF PAYMENT

S.O.193 Pay bills are ordinarily payable only at the treasury of the district in

which the claim arises, but Gazetted Government servants may, be their option, draw

their pay partly at the head quarters of the district in which they may be serving and

partly at the capital of the province, subject to the following conditions.

1) The concession shall be admissible only to gazetted. Government servants

whose pays is subject to personal audit and is not less than Rs. 500 a month.

2) No less than Rs. 100 in any one month shall be drawn outside the district

headquarters treasury and all sums drawn in the provincial capital must be in multiples of

Rs 100.

3) Officers whose head quarters are in the Lakhimpur district can draw a part

of their pay only at Dibrugarh.

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4) Officers who serve in Assam prior to 1st April, 1922 and enjoy the

concessions of drawing at a time a part of their pay at Calcutta will continue to do so. So

also will the British Officers of the Assam Rifles enjoy the concession irrespective of the

dates of their appointment in Assam.

Notes 1 Gazetted Government servants who are entitled under the rules in

force to draw a part of their pay at Calcutta will continue to do so by means of Bank

Drafts, the commission payable thereon being met out of the contingent grant of the

office or department to which the Government servant belongs.

Note 2-- Except in the case of a British Officer of the Assam Rifles, a officer

requiring a Bank Draft at Calcutta under these rule should, on the first occasion that he

requires such a draft, sent to the Treasury a certificate in support of his requisition for the

first draft in the following terms;

“I certify that I serve in Assam prior to 1st January, 1922.”

NOTES

S.O.193 In this order the original condition (3) was omitted and the rest were

renumbered vide Correction Slip No 5 and the original condition (3) read as following;

“(3) The amount required to be drawn at the provincial capital shall not be altered

at intervals of less than three months”.

S.O.194 Gazetted Government servants of the Public Works Department, in

addition to the concession in S.O.193, may present their pay and traveling allowance bill

at the treasury or sub-treasury nearest to their headquarters or at any treasury or sub-

treasury within their jurisdiction. After the place of payment have been selected, it may

be changed only with the consent of the Comptroller or, if both the old and new places of

payment are within his jurisdiction, of the Treasury Officer.

S.O.195 The bills for pay and allowances of the establishments of the Public

Works Department are payable at the nearest treasury with which they will be placed in

account by the Comptroller.

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The pay and allowances of the sub divisional establishment may be drawn by

Divisional Officers on separate bills, if necessary, direct at the district or subordinate

treasuries within their jurisdiction.

INSPECTING GOVERNMENT SERVANTS

S.O.196 A Government servant whose duty requires him to travel on inspection

should ordinarily take with him a last pay certificate, which will enable him to draw from

the nearest treasury within his circle or jurisdiction such portion of his pay as may be

entered in it at his request, the balance, if any , being drawn at his headquarters. Should

he pass outside the province of Assam, the last pay certificate should be sent to the

Comptroller for issuing the necessary authority. In such a case, of course, no advance is

made, and no recovery and adjustment becomes necessary. Similarly he may draw his

traveling allowance on the prescribed bill form with necessary certificates, countersigned

by the controlling authority , if any, but he cannot take an advance on account of

traveling allowances.

Note 1 The rule permits officers to draw traveling allowances at intervals on

tour without waiting for the end of the month. No last pay certificate is necessary but

certificate in the following form should be attached to the traveling allowance bill;

“Certified that I have not drawn traveling allowance for the journeys included in

this bill at any other treasury.”

Note 2 In the Public Works Department the Chief Engineer may admit to the

benefit of this rule any Divisional Officers who is obliged to be continuously absent from

his head quarters for more than one month at a time.

INSPECTING GOVERNMENT SERVANTS ESTABLISHMENT

S.O.197 When part of this establishment moves with an inspecting Government

servant the head of the office may grant a last pay certificate for that portion in order to

enable him to draw from another treasury such portion of the pay for it as may be desired,

the balance, if any, being drawn at headquarters.

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T.R.20 The leave salary of a Gazetted Government Servant, who draws his

leave salary in India, may be paid in any District of the province. The leave salary of a

non-gazetted Government servant may be paid in that district only in which his pay could

be drawn if he were on duty.

The following instructions have been issued by the Auditor General under

Fundamental Rule 74(III) for the payment of leave salary in India;

(a) the leave salary of a non-gazetted Government servant on leave in India on

leave out of India, cannot be drawn in India except under the signature of

the head of the office or of the Gazetted Government servant authorized to

sign ‘For’ the head of the office.

(b) Non-gazetted Government servant can begin to draw his leave salary at any

office of payment in the province without producing a leave salary

certificate from the Audit Officer who audits his pay before he proceeded

on leave.

(c) If during leave the Gazetted Government servant desires to change the

office at which he receives payment of his leave salary, he must obtain a

new certificate from the Audit Officer, within whose jurisdiction his leave

salary was paid.

(d) If a Gazetted Government servant signs his bill himself he must either

appear in person at the place of payment of unless a life certificate signed

by a responsible officer of Government or some other well known or trust

worthy person. If he draws his leave salary through an authorized agent, the

agent, whether he has or has not a power of attorney, must either furnish a

life certificate as aforesaid, or execute a bond to refund over payments. A

life certificate may be given periodically a bond being given to cover

immediate payments, not supported by a Life certificate.

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Assam Government Decision—when a gazetted Government servant appears in

person to take his leave salary, a certificate to this affect shall be recorded on the bill over

the signature of the Treasury Officer.

NOTES

T.R.20 The clause (d) was inserted vide Correction Slip No 4, Finance

Department Memo No 5521/- F (a), dated the 5th October, 1939.

“Salary” Dearness allowance cannot be included in salary.

T.R. 21 Pensions payable in India may be paid in any district of the

Province.

S.O.198 Rules regulating the transfer of pension from one district to another

either within or outside the province contained in Rule 84 and 85 of the Assam Pension

Manual.

S.O.199 A Treasury Officer may authorize payment in any of the outlying

treasuries subordinate to his district of a pension payable under proper authority, at his

headquarters and may transfer the payment of pensions from such subordinate treasury to

the district treasury or from one subordinate treasury to another in the same district.

T.R.22 No withdrawals shall be permitted in order to meet the pay, leave

salary or allowances of a gazetted Government servant or a reward or honorarium

payable to a gazetted Government servant, or any pension until the Comptroller has

intimated to the Treasury Officer the rate at which payment shall be made; provided that

the Government may for special reasons and with the concurrency of the Comptroller,

waive the pensions of this rule.

S.O.200 A newly appointed gazetted Government servant drawing day for the

first time from any treasury should present with his bill an order from the Comptroller

intimating the rate at which the payment should be made.

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S.O.201 A gazetted Government servant should draw an increased or a

changed rate of pay, leave salary or fix allowances on the presentations or a bill either

pre-audited by the Comptroller, or accompanied by a letter of Comptroller, authorizing

the amount to be drawn.

S.O.202 No payment is to be made without the orders of the Comptroller to a

Gazetted Government servant transferred from another province of from another

department or on return from leave out of India.

S.O.203 Bills for rewards for proficiency in oriental language to Civil officers,

including Public Works Officers, should be pre-audit by the Comptroller before payment.

S.O.203-An Authorization by the Accountant general is not necessary, for

payment of honorarium to gazetted officers when the account is sanctioned by the

competent authority.

NOTES

S.O.203 A This S.O. was added vide Correction Slip No 269.

T.R.23 No withdrawal shall be permitted on a claim for the first of any series

of payments in a district of pay or allowances to a Government servant, other than a

person newly appointed to Government service, unless the claim is supported by a last

pay certificate in such form as may be prescribed by the Auditor General of India. A

Treasury Officer may not permit any withdrawal in respect of pay or allowances of a

Government servant to whom he has granted a last pay certificate, unless the certificate is

first surrendered.

[ The rules prescribed by the Auditor General of India regulating the

preparation of last pay certificates in case of Transfer on duty, or of return from leave are

contained in Appendix III]

S.O.204 Forms of last pay certificates to be given by the Treasury Officer in the

case of Gazetted Government servants and by heads of offices or the gazzetted

Government servant authorized to sign ‘for’ the head of the office in the case of non-

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gazetted Government servant, provide for details of the funds deductions, although the

Government servant preparing the bills is responsible for their correctness, but the

treasury is responsible not only for entering in the certificates all demands against the

departing Government servant including any made under an order of attachment of his

pay by a Court of Law, of which he may have received notice before granting the

certificate but also for passing on any, of which he may afterwards received notice, to the

treasury from which the Government servant will in future draw pay.

Note 1 A last pay certificate of a government servant who is transferred or is

proceeding on leave should not be issued until the date and hour of making overcharge

are known to the Treasury Officer.

Note 2 When a Government servant is transferred within his district from a

subdivision to Sadar or vice versa or from one subdivision to another, a last pay

certificate should be attached to his pay bill presented for the first time for payment at the

new station.

Note 3 A last pay certificate should also be issued in respect of a Government

servant in inferior service when he is transferred from one office to another.

Note 4 The last pay certificate in the case of Sub-Registrars who have been

authorized to draw their pay direct from the treasury without the counter signature of the

District Registrars is to be given by the District Registrar after verification by the

Treasury Officer.

Note 5 The last pay certificate of Veterinary Inspector who have been authorized

to draw their pay direct from the treasury without the countersignature of the Director,

Veterinary Department, should be signed by the Director, Veterinary Department, after

verification by the Treasury Officer.

S.O.205 In all cases of Transfer from one district to another within the same

Audit circle, the last pay certificate should specify the last regular or monthly payment;

and the entire pay for the month in which the transfer has been made in the new district

except as provided in the Financial Rule 135(b).

135

T.R.24 The Treasury Officer shall be responsible to the Comptroller for

acceptance of the validity of a claim against which he has permitted withdrawals, and for

evidence that the payee has actually received the sum withdrawn.

T.R.25 The Treasury Officer shall obtain sufficient information as to the

nature of every payment he is making and shall not accept a voucher which does not

formally present that information unless there are valid reasons, which he shall record in

writing for omitting to require it.

S.O.206 Careful attention should be given to the rules regarding the

completion of vouchers referred to in subsidiary order 56.

T.R.26 A Treasury Officer may correct an arithmetical inaccuracy or an

obvious mistake in any bill presented to him for payment, but shall intimate to the

drawing officer any correction which he makes.

S.O.207 When bills presented for payment contain obvious arithmetical

mistakes or trifling mistakes, which can be corrected a treasury or a sub-treasury Officer

should not return such bills, but should correct them and pay the corrected amount of the

bill.

S.O.208 Similarly when bills contain doubtful items which can easily be

eliminated, the treasury or the Sub-Treasury Officer should disallow the doubtful items

and pay the remainder of the bill.

S.O.209 In both the above cases the correction made and the reasons

therefore should be intimated to the presenter of the bill and, if necessary to the

Comptroller( or to the Treasury Officer in the case of payments made at a sub-treasury).

T.R.27 A collector may in circumstance of urgency , by an order in writing

authorize and require a Treasury Officer to make a payment, not being a payment of

pension, without complying with the provisions of this rules. In any such case the

collector shall at once forward a copy of this order and a statement of the circumstance

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requiring it, and the Treasury Officer shall at once report the payment, to the

Comptroller.

S.O.210 The following may be regarded as circumstance of urgency falling

under this Treasury Rule when a Deputy Commissioner may authorize a Treasury Officer

to take payments reporting the circumstance to the Comptroller;

1) Prevention of loss of life and property, resulting from disasters, such as

floods, cyclones, earthquakes, fires, etc.

2) Safeguarding against the loss of life and property threatened by the washing

away of embankment, collapsing of bridge on rivers, canals, railways, etc.

T.R.28 A Government servant who is authorized to draw moneys by means of

cheques shall notify to the bank or the Treasury upon which he draws the number of each

cheque book brought into use and the number of cheques it contains.

S.O.211 In the case of sub-treasuries, the advice of the number of the cheque

book to be used should be ordinarily be sent through the district treasury, but in case of

urgency it may be sent direct to the sub-treasury, a copy being forwarded simultaneously

to the District Treasury.

T.R.29 When a Government servant who is authorized to draw or counter sign

cheques or bills payable at the treasury or the bank makes over charge of his office to

another, he shall send a specimen of the relieving Government servant’s signature to the

treasury officer or the bank, as the case may be.

SECTION VIII

TRANSFER OF MONEY STANDING IN THE PUBLIC ACCOUNT

T.R.30 The transfer of Government money from one treasury to another and

between the currency chest balance and Treasury balance of a treasury and between a

treasury and the bank shall be governed by such instructions as may be issued in this

behalf by the Finance Minister after consultation with the Reserve Bank of India. The

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transfer of moneys from or to a Small Coin Depot to or from a treasury under control of

the Government of the province shall be governed by instructions issued by the Governor

General in this behalf.

NOTES

“Transfer” – Meanign of – “Transfer” must necessarily be accompanied by the

hand from which and the hand to which something is to be transferred, or the place from

which and the place to which something is to be transferred, that is to say, ‘Transfer’

must carry with it ‘From’ and ‘to’., if either of them is wanting, there can be no transfer.

It is necessary that liberal interpretation should be given to the word, ‘Transfer’

and all direct or indirect methods of transferring properties should be considered.

“Transferable”—Meaning of – ‘Transferable’ exfacie it is not to be equated to

‘Transferred’. The word imports a quality, a legal effect arising out of of inherent in the

character and nature of the shares themselves.

S.O.212 Detailed rules are contained in Appendix VI which should be

followed.

SECTION IX

RESPONSIBILITIES FOR MONEYS WITHDRAWN

T.R.31 If a Treasury Officer receives intimation from the Comptroller that

moneys have been incorrectly withdrawn and that a certain sum should be recovered

from a drawing officer, he shall effect the recovery without delay and without regard to

any correspondence undertake or contemplated with reference to the retrenchment order;

and the drawing officer shall without delay relay the sum in such manner as the

Comptroller may direct.

[See subsidiary order 2(19)]

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T.R.32 (a) Subject as hereinafter provided in this rule, the procedure to be

observed by a Government servant in regard to moneys withdrawn from the Public

Account of the Province for expenditure shall be such as may be prescribed by the

Finance Minister after consultation with the Comptroller.

S.O.213 The procedure to be observed by a Government servant in regards to

money withdrawn from the Public Accounts of the province for expenditure is detailed in

Chapter III of the Assam Financial Rules.

(b) A Government servant supplied with funds for expenditure shall be

responsible for such funds until and account of them has been rendered to the satisfaction

of the Comptroller. He shall also be responsible for seeing that payments are made to

persons and entitled to receive them.

S.O.214 The head of an office is personally responsible for all sums drawn on

a bill signed by him or on his behalf, until he has paid to the person entitled to receive it,

and has had the receipts signed by the payee, with if necessary, a stamp (vide also

Financial Rule 93).

Notes - Receipts for payments made to lepers may be dispensed with, provided

payments are made in the presence of the Superintendent, Leper Asylum.

(c) If any doubt arises as to the identity of the Government servant by whom

an account of such funds shall be rendered, it shall be decided by the Government.

S.O.215 For rules regarding responsibilities of overcharges, see Financial

Rule 93.

SECTION X

INTER-GOVERNMENT TRANSACTION

T.R.33 (1) Save as provided hereafter in this section no transaction of province

with another Government shall be adjusted against the balance of the Province except in

accordance with such directions as may be given by the Auditor General Of India with

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the approval of the Governor General to regulate the procedure for the accounting of

transaction between different Governments.

(2) Moneys presented within the jurisdiction of another Government for

credit to Public Account or payment made by another Government as a withdrawals

affecting the balance of the Public Account shall not be credited or debited to the Public

Account except under express authority of the Comptroller or any other accounting

officer authorized in this behalf by the Auditor general of India.

(3) All Adjustments against the balance of the province by debit or credit to

another Government shall be made through the Central Accounts Office of the Reserve

Bank of India.

T.R.34 Where such a course is authorized in consequence for a delegation of

functions made under sub-section(1) of Section 124 of the Act, the Treasury Officer may

receive or authorize the Bank to receive moneys tender on behalf of the Central

Government of the Federation and may make or authorize the Bank to make

disbursements on behalf of the Central Government or the Federation in accordance with

such procedure as may be specified in the rules made by or under the authority of the

Governor-General. Such receipts and disbursements on behalf of the Central Government

or the Federation shall be adjusted, as far as practicable, directly against the balance of

the Central Government of the Federation held by the bank, but where such transactions

are temporarily taken into account against the balance of the ‘Public Accounts’, the

Comptroller will on receipt of intimation from the Treasury make the requisite

adjustment in respect of the aforesaid transaction through the Central Accounts Office of

the Reserve Bank of India, against the balance in the Public Account of the Central

Government or the Federation hold by the Bank.

S.O.216 (1) The rules contained in Volume 1 of the Civil Account Code

describes primarily the procedure specified by the Governor General which should be

followed in paying into Treasuries moneys tender on behalf of the Central Government of

the Federation and by treasuries in receiving such moneys and granting receipts for

them.- [Vide Introductory Note in Civil Account Code, Vol. 1 Eighth Edition(reprint)]

140

(2) When money is paid into a Civil Treasury by Indian States in

payment of the cost of stocks issued by the Army, receipt should be given in duplicate,

the duplicate copy being clearly marked as such.

S.O.217 The rules contained in Article 302 to 308 Volume II, Eighth Edition

of the Civil Account Code, prescribe primarily the procedure specified by the Governor

General which should be allowed in paying such moneys into the Bank and by the Bank

in receiving such moneys and granting receipt for them. – [vide Introductory Note in

Civil Account Code Vol. I Eighth Edition (reprint)].

The memorandum or chalan which should accompany the remittance shall, except

where otherwise provided be presented to the Treasury Officer who shall enface it with

an order to the Bank to receive the money and grant a receipt.

Note- Remittance made into Treasuries by Railways on the last working day of a

Financial year should, on the authority of the Railway chalans, be brought to the Treasury

Accounts for the day on which they are received even though they remain unshroffed.

When, however, they are subsequently shroffed, anu excesses or deficiencies which may

come to light between the shroffed amounts and the sums previously brought into

accounts, should be adjusted with the Railway department in the Treasury Accounts for

April- the deficiency, in the manner prescribed rule 41 of Appendix VI and the excess

unless refunded to the accompanying poddar, by credit in the Treasury Accounts as an

item of Railway receipts. When a refund is made to the poddar, the treasury should send a

separate intimation for the amount to the Railway officer who made the remittances.

2) The above instructions apply also to remittances made into the bank.

S.O.218 The rules specified by the Governor General to be followed by the

Treasury Officer in making or authorizing disbursement on behalf of the Central

Government or the Federation are contained in Volume 1, of the Civil Accounts Code,

Eighth Edition (reprint)…..[vide Introductory notes]

T.R.35 The Treasury Officer may, subject to any general or specific direction of

the Government in this behalf, receive or authorize the Bank to receive moneys tendered

141

on behalf of anther province and may, if so require by the Comptroller make a authorized

payment of any claim against another province. The necessary credits or debits in respect

of such receipts and payments against the balances of the province concerned shall be

made by the Comptroller through the Central Accounts Office of the Reserve Bank of

India but until such adjustments are made, the credits and debits shall be entered in the

Public Account.

Moneys paid or received in the office of the Comptroller on behalf of another

province, and book entries made in the office of the Comptroller effecting the accounts of

another province shall likewise be adjusted by the Comptroller through the Central

Account Office of the Reserve Bank of India of the province concerned.

T.R.36 The provisions of the preceding rule may be extended with or without

modification to payment made or received in the province, on behalf of the Federal

Railway authority or of His Majesty’s representative for the exercise of the functions of

the Crown in its relations with Indian states.

S.O.219 All Treasury Officer have instructions to receive or authorize the bank

to receive moneys tender on behalf of another province, the Federal Railway Authority or

of His majesty’s representative for the exercise of the functions of the Crown in its

relations with Indian states.

SECTION XI

RECEIPTS AND DISBURSEMENTS OF THE PROVINCE IN THE UNITED

KINGDOM

T.R.37 Until other provision is made by the Government in this behalf moneys

received in the United Kingdom on account of the revenues of the Province may be paid

into, and funds required for disbursement of or on behalf of the province in that country

may be withdrawn from, the balances in the Public Account of the Central Government

of the Federation in the country. In accordance with such procedure as may be prescribed

by or under the authority of the Governor General for the transaction of the Central

Government or the Federation in the United Kingdom. These transactions shall be

142

adjusted in India, at the earliest opportunity, against the balance of the Public Account of

the Province according to such directions as may be given in this behalf by the Auditor

General of India with the approval of Governor General.

SECTION XII

SUPPLEMENTAL

T.R.38 The Comptroller in the exercise of any of his functions under this rules

shall be subject to the general control of the Auditor General of India.

T.R.39 Nothing in this rule and nothing prescribed under this rules, shall have

effect so as to impede or prejudice the exercise by the Auditor General of India of the

powers vested in him by or under the Act to make rules, or to give directions regulating

the submissions to Indian Audit Department of the Accounts kept in Treasuries or in

departmental office and to be accompanied by such vouchers for their support as the

Auditor General may require for purposes of Audit.

T.R.40 The Finance Minister may not exercise any power conferred upon him

by this rules so as to impose upon the Bank in connections with the business of the

government any responsibility not imposed upon the Bank by the terms of its agreement

with the Governor.

X X X