ASSAM TREASURY RULES, 2017
NOTIFICATION
Dated the 17th February, 2017
ASSAM TREASURY RULES, 2017
No. FEB-342/2015/71 – In exercise of the power conferred under Article 283(2) of the Constitution of India, the Governor of Assam is pleased to make the following rules for regulating custody of payment into and withdrawal from the Consolidated Fund, Contingenc
1. Short Title and Commencement:-
(i) These rules may be called the Assam Treasury Rules, 2017.
(ii) They shall come into force from 1st April, 2017, after publication in the official gazette.
2. Definitions:-
In these rules, unless the context otherwise requires, the following words and expressions shall have the meaning hereby assigned to them, that is to say:-
(a) "Accountant General" means the head of office of audit and accounts subordinate to Comptroller and Auditor General of India who compiles the accounts of the State Government and exercises audit functions in relation to those accounts on behalf of Comptroller and Audit
3. Save as provided in Rule 54 below moneys standing in the Government Account of the State must be held in the custody of the Bank. Money deposited in the Bank shall be considered as one general fund held in the books of the Bank on behalf of the State. The Bank is responsible for the safe custody of Government money deposited in the Bank.
4. The deposit of such moneys in the Bank shall be governed by the terms of the agreement made between the Governor of the State and the Bank under Section 21 of the Reserve Bank of India Act, 1934 (Act No. II of 1934). A copy of the agreement is reproduced in Appendix-I.
5. Unless the Government otherwise directs in any special case, there shall be a Treasury in every district. A list of treasuries in Assam is given in Appendix 2. The Government may, following the prescribed procedure, establish additional treasuries in a district to cater to the demands of government business.
6. The Treasury shall be under the general charge of the Deputy Commissioner who shall entrust the immediate executive control to a Treasury Officer subordinate to him, but shall not divest himself of administrative control. The Deputy Commissioner shall be responsible for the proper observance of the procedure prescribed by or under these rules and for the punctual submission of all returns by the Treasury to the Government, the Accountant General and the Reserve Bank of India. For efficient discharge of duties, the function of the treasury s
7. The Deputy Commissioner is personally responsible to Government for the due accounting of all moneys received and disbursed and for safe custody of currency notes, stamps, securities and other govt. properties. He shall bring to notice of the Accountant General, Finance Department and other authorities concerned, any loss of stamps or other valuables from the Treasury even when such loss has been made good by the person responsible for it. Such notice shall be supplemented as soon as possible by a detailed report after personal investigatio
8. (a) The Deputy Commissioner shall satisfy himself by periodical examination, at least once in a month, that stamps, securities and cheques are kept under joint lock and key, and that they correspond to their book balance.
(b) The Deputy Commissioner shall satisfy himself at least once in every quarter that deposit registers are kept according to prescribed rules, no money is allowed to remain in deposit unnecessarily and all necessary entries are made and initialed without fail at the time
9. The Deputy Commissioner shall, when assuming or making over charge of a district, see that the stock of stamps, valuables, etc. is thoroughly verified and that the certificate of taking overcharge, in which the stock of the stamps and valuables should be shown, is dispatched without fail to the Accountant General and the Finance Department of the Government on the same day that the transfer of charge takes place. The certificate of transfer of charge of the Deputy Commissioner should be given in T.R. Form 1.
10. The Monthly Accounts and other returns to the Accountant General shall be signed by the Treasury Officer. The Deputy Commissioner shall monitor the observation raised by the inspection of AG and shall send the replies of observations of inspection as well as important communication from the AG/CAG under his signature or with his approval.
11. The Director of Accounts and Treasuries and Accounts shall be responsible for:
(a) giving guidance to the Treasury Officer on functional matters and ensuring their implicit obedience to these Rules, particularly with regard to receipt and withdrawal of funds from treasury, compilation of accounts including reconciliation of receipts and expenditure figures between DDO and TO through monthly report with proposal for rectification of errors in the CTMIS module before their rendition to the
12. The appointment of Treasury Officers is governed by the following instructions:
(a) Officers of the Assam Finance Service, who have been in service for not less than two years, should ordinarily be placed in charge of a Treasury.
(b) Frequent changes in the charge of Treasury should be avoided as far as possible.
13. (a) The Treasury Officer shall be responsible to the Deputy Commissioner and the Director Accounts and Treasuries, as laid down in this Chapter, for the working of the treasury and he shall be jointly responsible with the Deputy Commissioner for the safe custody of the stamps and other Government property.
(b) The Treasury Officer shall be responsible to the Director, Accounts and Treasuries for keeping the accounts of the treasury strictly in accordance with the directions contained in
14. The Treasury Officer has no general authority to deal with the demands presented at the treasury, his authority to make payments is strictly governed by the rules prescribed for the purpose.
15. The special personal intervention of the Treasury Officer is required in the following matters of treasury procedure:-
(a) See that every bill presented for payment is complete as per existing rules and procedures.
(b) Every bill presented shall be checked in accordance with a check list given in Appendix-3 for the guidance of the Treasury Officers, which is only illustrative and not exhaustive.
16. (a) Many of the Treasury operations which were hitherto being managed manually have been computerized over the past few years. Automation of treasury operations particularly e-payments, exposes them to control risks. It must be ensured that all risks are identified and suitable measures are taken for their mitigation.
(b) All changes to Integrated Financial Management Information System (IFMIS) should follow prescribed change management procedure, which shall include a documented process
17. The Accountant is responsible for keeping complete records of all transactions of the Treasury and for the compilation of prescribed accounts and returns strictly in accordance with the directions and orders in force. He is also required to bring all cases of irregularity to the notice of the Treasury Officer.
Note: Whenever a register or record is mentioned in these rules it refers to physical record or data maintained in the computer as the case may be.
18. The forms and procedures with regard to the initial accounts kept in the Treasury and the methods and principles in accordance with which the account are kept, are governed by the directions contained in the Auditor-Generals Account Code Volume-II. It is the duty of Treasury Officer to satisfy himself that those directions are strictly observed, that the accounts are correct in all respects and that the record of receipts and payments are so clear, explicit and self-contained as to be producible, if necessary, as satisfactory and convinci
19. The Treasury Officer shall not permit any erasures or overwriting in the cash bookend other registers of initial record. He shall verify and initial every correction made therein. Where any account or schedule has overwriting or erasures, he shall satisfy himself of the correctness of the figure and put his initials. In case the cash book is maintained on computer, it shall be ensured that no changes are permitted without an audit trail.
20. (a) The daily account shall be prepared by the Bank Manager, such payments and receipts shall be classified as may be directed by the Accountant General in order that their arrangement may fit in with the forms prescribed for accounts to be kept at the treasury. He shall after satisfying himself as to its accuracy, forward it to the Treasury Officer, with the register of daily receipts and payments and with all the supporting challans and vouchers/paid cheques/images of paid cheques/paid Electronic Payment advises at the close of the day.
21. The accounts and returns to be rendered by the Bank to the Treasury Officer in respect of transactions of the State Government will consist of a daily account of receipts and payments in T.R. Form 2 together with connected challans and vouchers/paid cheques/images of paid cheques/paid Electronic Payment advices. The Bank shall ensure that vouchers/paid cheques/images of paid cheques/paid Electronic Payment advises sent to the Treasury are conspicuously stamped with the word Paid and challans with the word Received.
22. The accounts and returns mentioned in the Rule above shall be sent to Treasury in a secured manner in order that there may be no possibility of any alteration or subtraction of any paper before they reach the hand of the Treasury Officer. The Bank has authorized the submission of scroll on the same day or morning of the following working day.
23. The Treasury Officer shall check the receipts and disbursements columns of the daily account, agree their totals with the figures entered in the register and examine the vouchers.
24. Subject to the directions contained in this behalf in the Accounting Rules for Treasuries, 1992, the process of closing accounts for the day shall be as follows:
(a) When the daily account with the challans and vouchers/paid cheques/images of paid cheque (in CTS)/paid Electronic Payment advices are received from the Bank, the account shall first be examined against the challans and vouchers/paid cheques/paid Electronic Payment advices which support it. Then the challans and vouchers/paid
25. The Treasury Officer shall see twice every week that all vouchers/paid cheques/ images of paid cheques/paid Electronic Payment advices and challans are properly arranged.
26. The monthly accounts shall be closed without fail on the last day of the month or first working day of the following month in accordance with the provisions contained in Accounting Rules for Treasuries, 1992.
27. (a) The Treasury Officer shall check each entry in the Cash Account in case of receipts and in the List of Payments in case of payments with the corresponding totals in the cash book and see that the totals of all subsidiary registers have been correctly carried into the cash book.
(b) He should also check that the transactions relating to Reserve Bank Deposits have been entered appropriately into the Cash Account or in the List of Payments accordingly, as the difference represents net d
28. A complete list of Treasury accounts and returns to be rendered on different prescribed dates to the Accountant General and other authorities shall be kept at each Treasury. A list of accounts and returns to be submitted by the Treasury Officer is given in Appendix-4. The accounts and returns shall be written up in accordance with the directions contained in the Accounting Rules for Treasuries 1992 and such orders and instructions as may be issued by the Accountant General.
29. Vouchers/paid cheques/images of paid cheques (in CTS)/paid Electronic Payment advices, challans and schedules relating to the List of Payments and Cash Account shall be numbered consecutively in a separate monthly series and kept under lock and key in the order of payments till they are dispatched. Before dispatch, the Treasury Officer shall by inspection satisfy himself that the required vouchers are all attached. He may periodically during the month see that all vouchers are present and in proper order.
30. Every Deputy Commissioner should make a systematic inspection of his Treasury at least once a year. Deputy Commissioners should, as far as possible, avoid inspecting their treasuries on the first or the last day of the month or on any other day when the Treasury is unusually busy. The questionnaire for inspection of treasuries is given in Appendix-5. At his inspection, the Deputy Commissioner may order a senior subordinate officer who is not in charge of the treasury, to help him in work
31. Treasuries shall be periodically inspected by the Accountant General. In addition to inspection of individual treasuries. AG may undertake audit of computerized system to assess general and application controls.
32. The treasuries will be inspected periodically, preferably once in a year, either by the Director of Accounts and Treasuries or any officer of the rank of Deputy Director or above authorized by him to do so. In addition to inspection of individual treasuries, DAT may assess computerized system to ensure that general and application controls are in order and functional.
33. Copies of Inspection note shall be forwarded to the concerned treasuries/sub-treasuries, Deputy Commissioner and the Finance Department. The inspection note of sub-treasuries need not be sent to the Finance Department. Copies of the inspection note with a memorandum showing the action taken on them should be Forwarded to Finance Department and the Accountant General.
34. Cyber treasury must be subject to Information Systems audit by a team of technical personnel authorized by the Finance Department at least once in two years. This technical audit will be in addition to the inspection by AG and Director of Accounts and Treasuries to be carried out once in a year.
35. Cash chest or sealed bags containing valuables belonging to other departments may be lodged in the Treasury for safe custody under the orders of the Deputy Commissioner. A register of valuables may be maintained in the department and once in a year the departmental officer shall examine the contents of the cash chest and sealed bags, and certify their correctness in the register and return under fresh seal to the Treasury Officer's custody. The departmental officer shall be responsible for the contents of the cash chests and sealed bags d
36. The following may be received in the Treasury for safe custody. The value of such articles must not be brought into the accounts of the Treasury:
(a) Sealed covers containing the duplicate keys of cash chests of other departments with the previous approval of Deputy Commissioner in each case.
(b) Under the orders of Deputy Commissioner other sealed boxes and packets containing bullion, jewelry and other valuables coming into the hands o
37. The following rules shall be observed by the Treasury Officer in the receipt, custody and delivery of valuables deposited for safe custody:
(a) Only sealed cash chests and packets containing valuables shall be received for safe custody. They should be accompanied with a memorandum from the government servant sending them, giving a list of the property contained in the bag or packet and a statement of its actual or estimated value.
(b)
38. (1) The rules regulating the security of strong room be such as stated in sub-rules given below.
(2) Without the special permission of the Finance Department, no place shall be used as a strong room unless it is first certified to be secured and fit for use as such by an officer of the Public Works Department not below the rank of an Executive Engineer.
(3) The inspecting officer mentioned in sub-rule (4) may in certifying the suitabil
39. (1) A register of all padlocks belonging to the treasury and the treasure chests shall be maintained in T.R. Form 4 and kept in the strong room of the treasury.
Explanation – For the purpose of this rule, the term padlocks includes also, the self-locks of iron safes and steel almirahs.
(2) Every padlock shall have a number impressed upon it or attached to it by a metal or other label and the same number shall be impressed on or attache
40. (1) Save as provided hereafter in this section, no transactions of the State with another Government shall be adjusted against the balance of the State, except in accordance with such directions as may be given by the Controller General of Accounts with the approval of the Comptroller and Auditor General of India to regulate the procedure for accounting of transactions between the different Governments.
(2) Moneys presented within the jurisdiction of another Government for credit to the
42. Nothing in these Rules and nothing prescribed under these Rules, shall have effect so as to impede or prejudice the exercise by the Comptroller and Auditor General of India of the powers vested in him by the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (Act No. 56 of 1971) and Accounting Rules for Treasuries, 1992, issued by the Government of India, in regard to the manner in which initial and subsidiary accounts shall be kept by treasuries and accounts returns rendered to Accountant General and o
43. The Accountant General may introduce such changes in details, as he may deem necessary, as regards accounts and returns which are required to be rendered to him.
44. Nothing contained in these Rules effects the validity of any order, instruction or direction contained in any authorized Departmental Code, Regulation, Manual or any other compilation in force on the date of promulgation of these Rules except in so far as such order, instruction or direction is inconsistent with, or repugnant to any distinct provision contained in these Rules.
45. No authority may exercise any power conferred upon it by these Rules so as to impose upon the Bank in connection with the business of the Government any responsibility not imposed upon the Bank by the terms of its agreement.
46. Where any doubt arises as to the interpretation of any of these rules, it shall be referred to the Government in the Finance Department whose decision shall be final on the subject.
47. (1) The Finance Department may, by publication in the Official Gazette, issue such instructions as may be necessary, from time to time, for the efficient functioning of the computerized treasuries including e-treasury applications.
(2) All the new or major upgrades to e-treasury applications shall be formally certified through a comprehensive evaluation of the technical and non-technical security features prior to operation. For this purpose, Treasury Information Technology Security Manu
48. Appendices and Forms – The Finance Department may, for furtherance of the objectives of these Rules and by publication in the Official Gazette, append, annul, introduce or modify any of the Rules, Appendices and Forms attached to these Rules.
49. No new form may be introduced in IFMIS without prior approval of Finance Department and publication in official gazette.
50. Removal of Difficulties – The Finance Department may, by publication in the official gazette, remove any difficulties that may arise in the operation of these Rules.
51. Overriding Effect – Provisions of these Rules shall override any existing instructions of the Finance Department to the extent that they come into conflict with these Rules.
52. Repeal and Savings – (i) The Assam Treasury Rules, 1937 is hereby repealed.
(ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said Rules shall be deemed to have been done or taken in exercise of the power conferred by or under these Rules, as if these Rules, were in force on the day on which such thing was done or action taken.
53. The following shall without undue delay be paid in full into the Bank and shall be included in the Government Account:
(a) all moneys received by or tendered on account of revenues or other than revenues or public money raised or received by the Government.
(b) all loans raised by the Government, loans or ways and means advance.
(c) all moneys received by the Government in repayment of
54. Notwithstanding anything contained in Rule 53 above, direct appropriations of departmental receipts for departmental expenditure is authorized in the following cases:
(a) To meet expenditure in connection with the service of summons, for diet-money of witnesses and other similar purposes in civil, revenue and criminal cases.
(b) To defray legal expenses incurred by government servants appointed as Notaries Public under the Negotiable In
55. Money received by any Government employee, whether in an official or another capacity which do not relate to or form part of the revenue of the State, shall not be included in the Government Account and such Government employee is not required to pay into the Government Account any such money. If any doubt arises regarding the nature of the money received by any Government Official, the matter shall be referred to the Finance Department whose decision shall be final.
56. A Drawing Officer shall not, except with the special permission of the Finance Department, deposit in a bank account moneys withdrawn from the Government Account under the provisions of Chapter 4 of these rules. Provided that with the permission of the Governor, his Private or Military Secretary may open an account in a Bank for the deposit of funds under the personal control of the Governor.
57. No duplicate or copies of receipt issued for money received shall be given by any Treasury officer or any other Government official on the ground that originals have been lost. However, if necessity arises, a certificate may be given that on a specified day a certain sum on a certain account was received from a certain person. Such a certificate shall be issued on an application made by the depositor stating the loss of the original challan and giving his full address and particulars of the deposit.
58. Payment may be made into the Government Account by cash, cheques, bank pay orders, by bank credit challans or through net banking/e-receipt facility.
59. Whenever under the provisions of Rule 53 above, money received on account of the revenues of the State instead of being paid into the Bank are utilized to meet departmental expenditure, the Head of office shall submit to the Treasury, voucher showing gross receipts with classification and the payments made there from also with full classification so that Treasury Officer can record it in the Government Account under proper Head. If the receipts are in excess of expenditure made, the excess shall be remitted to the Bank through challan.
60. A government servant remitting a cheque to the Bank for transfer credit in the Government Account must endorse the words Received payment by transfer credit to (head of account) on the back of the cheque and the amount shall be transfer credited through accompanying challan in quadruplicate. The government servant who fails to take this precaution shall be held primarily responsible for the loss, if by any chance such a cheque is paid in cash.
61. Any person paying money into the Bank shall present with it challan in T.R. Form 5 in quadruplicate showing distinctly the nature of the payment, the person or the government servant on whose account it is made, and proper account classification up to the sub subhead. Separate challans shall be used for money creditable to different heads of accounts.
62. Challans shall generally be presented in quadruplicate. Save where any other arrangement has been authorized by Government for the supply of challan forms, printed forms of challans, which may be bilingual, shall be made available on line. For the purpose of particular class of receipt, Head of Account with code may be printed on the T.R. Form 5 where necessary.
63. At the Treasury, the details of the challan presented, after scrutiny, are entered in the register of challans issued. If the challan is in order in all respects, the Treasury Officer shall enface it with an order to the Bank to receive the money and to grant a receipt.
Provided that when money is paid by a private person into the Bank located in the same place as the departmental officer concerned, the challans may, before presentation to the Treasury, be signed by the departmental offi
64. Challans for sums of Rs. 1,00,000 and above must be enfaced by the Treasury Officer, but those for sums less than Rs. 1,00,000 may be enfaced by the Treasury Accountant In cases where challan is enfaced by the department concerned, the above procedure shall apply to the departmental accountant and departmental officer respectively.
65. The amount shall be written both in figures and words in the original and also in all copies of the challan. The person authorized to receive the money at the Bank shall affix the seal and full signature in the original challan. It would, however, suffice to initial other copies of the challan.
66. The acknowledgment of the Bank will be given on the original challan or on such other copy as may be specially marked for the purpose, the other two copies being retained by the Bank to be forwarded to the Treasury with the banks daily account, the duplicate being forwarded by the Treasury to the departmental officer concerned and the triplicate being retained for onward transmission to the Accountant General along with the monthly accounts.
67. E-Receipts – While the Finance Department may, by notification in the official gazette, prescribe the procedure as well forms to be used for e-Receipts and may issue other supplementary instructions as may be necessary to encourage such practice, the following general controls may be observed in respect of receipts through net banking, credit cards/debit cards, etc.
(a) The State should have a Common e-Receipt Portal to which multiple Gateways may be integrated.
68. It should be ensured that the same branch of the bank is designated as aggregator branch (i.e. the branch which receives credit on payment through the gateway) as well as settlement branch (i.e. the branch which passes on the amount so received through gateway to the Reserve Bank of India). Such bank will be known as e-Focal Point Bank The responsibility of e-Focal Point Branch (FPB) in respect of accounting and reconciliation shall be as follows:
(a) E-Focal Point Branch (e-FPB) shall b
69. Moneys received by the Public Works Department shall be paid as soon as possible to the accredited Bank for credit as Public Works remittances through the Treasury Officer.
70. Recoveries on account of rent of public buildings borne in the books of Public Works Department including rents of electric installation, water supply and other special services deducted from pay bills of government servants should be credited as receipts of Public Works Department or other Departments as the case may be.
71. Public Works Remittances shall be made in T.R. Form 6 accompanied by cash/ cheques and the challan shall be duly receipted by the Bank. This rule also applies to amounts paid at the instance of the Public Works Department by municipalities or other local/public bodies to meet the cost of works to be carried out by the Public Works Department. In this case, the accompanying challan should state clearly the name of the Works Division to which the amount is creditable and the work to which it relates.
72. The Treasury Officer shall furnish to the Divisional Officer/Engineer concerned a consolidated Treasury Receipt in T.R. Form 7 duly filled in with all information on the remittances accounted for in the Treasury for the division during the month for verification by the Divisional Officer/Engineer.
73. Moneys received by the officers of Forest Department shall be paid as soon as possible to the nearest Bank for credit as Forest Remittances through the Treasury Officer with the T.R. Form 6 duly filled in.
74. Earnest money deposits tendered by contractors or purchasers of forest produce should be credited to the respective minor head of accounts under Major Head 8443-CD and not to Forest Remittances. Refunds of these deposits will be regulated by the rules prescribed for the Revenue Deposits in the relevant chapter below.
75. If a Forest Officer uses cash receipts temporarily for current expenditure under the provisions of Rule 53 above, he must, before the end of the month, send to the Treasury Officer a cheque for the amounts thus utilized, drawn in his own favor and endorsed with the words Received payment by transfer credit to the Forest Department. The amounts remitted by cheques shall be shown separately in challans or remittance notes.
76. A consolidated receipt in T.R. Form 8 for the Forest Remittances received and credited during the month shall be furnished by the Treasury Officer on the first day of the ensuing month to each of the Forest Officers dealing with the Treasury.
77. No money shall 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 budgeted amount at the end of the financial year. The Accountant General may permit withdrawal for any purpose within the provision of these rules or on authorization by the State Government.
78. Subject as herein after provided in this section a Treasury Officer may permit withdrawal from the Bank for all or any of the following purposes:
(a) To disburse sum due from the Government to the Drawing Officer.
(b) To provide the Drawing Officer with funds to meet claims likely to be presented against the Government in the immediate future by other government servants, private parties.
79. A Treasury Officer shall not permit withdrawal for any purpose unless the claim for withdrawal is presented by such person, in such form and subject to such checks as are prescribed by these Rules or the orders of the Finance Department for the time being in force. The procedure so prescribed shall, among other matters, contain provisions to ensure that:
(a) any person having a claim against government shall present the bill at the Treasury duly receipted and stamped as necessary.
80. (a) The authority of the Treasury Officer is strictly limited to making of payments authorized by or under these rules. If a demand of any kind is presented at the Treasury for a payment which is not authorized by or under these rules, or is not covered by a special order received from the Accountant General, the Treasury Officer shall decline payment for want of authority. He has no authority to act under an order of Government sanctioning a payment, unless the order is an express order to him through the Finance Department to make such
81. (1) Four sets of specimen signature of the Drawing and Disbursing Officer or the Countersigning Officer in respect of a newly established office shall be sent to the Accountant General, along with the order in which the officer is declared competent to draw fund or, as the case may be, to countersign bills along with the Government order creating the establishment. The specimen signatures shall be attested by the authority sanctioning the establishment of such newly established office.
(
82. Every government servant who is authorized to draw cheques or sign or countersign bills payable at a Treasury shall send a specimen of his signature to the Treasury Office through some superior or other officer whose specimen signature is already with the Treasury. When such a government servant makes overcharge of his office to another, he shall likewise send a specimen of the signature of the relieving government servant to the Treasury Officer concerned. The procedure prescribed in this rule shall be observed mutatis mutandis by all go
83. A Government official who is authorized to draw money by means of cheques, shall notify to the bank and the Treasury Officer upon which he draws, the number of each cheque book brought into use and the numbers of cheque folios it contains.
84. (1) Save as otherwise provided in these rules, money may not be withdrawn from the Government Account except by presentation of bills or cheques to the Treasury. Drawing and Disbursing Officers may submit bills on line through IFMIS.
(2) Travelling allowance bills will be subject to the countersignature of the controlling authority as prescribed under the Assam Travelling Allowance Rules.
(3) As regards other classes of bills, e.g. refu
85. (a) For purposes of a travelling allowance claim, which had accrued when an officer was holding a post in which he was his own Controlling Officer, he may be treated to be his own Controlling Officer even after his transfer to a post in which he may not be his own Controlling Officer. The deciding factor in such cases should be the period to which the claim relates and the status of the government servant during the period.
(b) In the case of travelling allowance claim preferred as per t
86. Save as hereinafter provided, all bills, including bills for "Nil" payments or cheques, in payment of claims against the Government shall be presented at the Treasury duly receipted and stamped where necessary.
87. Bills passed for “Nil Amount" are not sent to the Bank but shall be included in the schedule of payments after allotting Treasury Voucher number in each case.
88. Payment of claims of a person not in the government employment for work done, service rendered, or articles supplied, shall, unless there are express orders of the Finance Department to the contrary, be made by the Drawing and Disbursing Officer by submitting bills to the Treasury.
89. All bills for grants-in-aid, contribution to local bodies, religious, charitable or educational institutions and other non-government bodies or persons shall be presented for payment through the department duly countersigned by the Drawing and Disbursing Officer and an original copy of the sanction order must be attached to the Bill (See Rule 253 to 258).
90. (a) All claims against Government should be presented promptly. Delays in payment are opposed to all rules and objectionable and when not satisfactorily explained, delays should be brought to the notice of the head of the department concerned.
(b) Claims against Government not preferred within three years of their becoming due shall not be paid by the Treasury Officer without the authority of the Accountant General. This Rule, however, does not apply to the following cases:-
91. In respect of arrears claims, a certificate from the DDO to the effect that the claim is in order, and has not been preferred and paid earlier, shall be furnished.
92. The following instructions with regard to the preparation and form of bills shall be observed.
(a) Printed forms/system generated bills shall be made available in Assamese and English.
(b) No manuscript, typed or cyclostyled copy of the printed standard form prescribed for drawing up a particular type of bill should be used.
(c) All bills must be signed in ink. The amount of each bill
93. (1) Unless the Finance Department has expressly authorized in case of any office, no payment may be made on a bill or order signed by an officer other than the authorized Drawing and Disbursing Officer. The Drawing and Disbursing Officer for an office, unless expressly provided for in any departmental regulation, shall be notified by the Finance Department under intimation to the Accountant General and the Treasury.
(2) The head of an office may authorize any gazetted government servant
94. Bills requiring prior countersignature shall not be accepted by a Treasury unless such hills have been countersigned by the controlling officer.
95. Bills which require authority from the Accountant General before disbursement shall not be presented to the Treasury without the necessary authority from the Accountant General. A list showing kinds of bills requiring pre-audit by or prior authority from the Accountant General is given in Appendix-6.
96. (a) In case a bill passed by the Drawing Officer/Controlling officer for presentation at a Treasury is lost either before payment or before presentation at the Treasury, the Government Officer who drew the original bill shall ascertain from the Treasury that payment has not been made on it before he issues a duplicate thereof.
(b) The duplicate copy, if issued, must bear distinctly on its face the word duplicate written in red ink. The fact that a duplicate bill has been issued shall be
97. Receipts for all sums exceeding Rs. 5,000 must be stamped with revenue stamps under Section 3 read with item 53 of Schedule-1 of the Indian Stamp Act 1899 (Act No. II of 1899) unless they are exempt from stamp duty. A list of such exemptions is given in Appendix-7. The limit of Rs. 5,000 up to which a receipt is not required to be stamped should be applied to the net amount payable on a bill and not the gross claim preferred therein.
98. Save as expressly provided by these rules, no person is authorized to draw on a treasury by means of cheques without a special order of the Finance Department and before he has been placed in account with that Treasury by the Accountant General.
Note: Forest and Public Works disbursers are authorized to withdraw money by cheques against bills other than Establishment Bills.
99. (a) Subject as hereinafter provided in this rule, cheques shall be drawn on forms in cheque book supplied by the Treasury to the disbursing officers concerned.
(b) The Treasury Officer shall supply a cheque book only on receipt of the printed requisition form which is inserted in each book towards the end and never more than one cheque book on a single requisition to a single DDO. The requisition must be signed by the officer authorized to draw on the Treasury.
100. When a government servant sends a cheque to a Treasury not for cash payment, but for credit of its amount in the Treasury accounts, he must before endorsing the same, add the words Received payment by transfer credit to.
101. Cheques shall be payable at any time within one month after the month of issue. If the currency of a cheque should expire owing to its not being presented at the Treasury within the period specified above, it may be received back by the drawer who should then cancel it and issue a new cheque in lieu of it.
Note: However, in case cheques issued in the month of March, the validity will be only up to the last working day of the Treasury in the month of March.
102. When it is necessary to cancel a cheque, the cancellation must be recorded on the counterfoil, and the cheque, if in the drawer's possession shall be destroyed. If the cheque is not in the drawer's possession he must promptly address the Treasury Officer to stop payment of the cheque, and on ascertaining that the payment has been stopped, shall make the necessary entry in his accounts.
103. (a) If a drawing officer be informed that a cheque drawn by him has been lost, he shall address the Treasury Officer drawn on, forwarding for signature a certificate in the following form - Certified that cheque (no) dated (date) Rs. (amount) reported by (the drawing officer) to have been drawn by him on this Treasury in favor of (payee's name) has not been paid and will not be paid if presented hereafter.
(b) If after search through the lists of cheques paid, the Treasury Officer find
104. (a) While sending a cheque for payment to the Treasury, information in T.R. Form 57 should be carefully filled in and attached to the cheque along with copies of relevant documents e.g. fixation of ceiling/assignments, allotment/sanction orders etc.
(b) This form will be used for Treasury Accounting in the same way as information contained in other bills is used in accordance with the prescribed procedure.
(c) Any additional certifica
105. Subject to any distinct rule or order to the contrary, an order or authority issued by an Accountant General of another State for payments to be made at a Treasury should not be acted upon by the Treasury Officer unless such order or authority is received through the Accountant General of the State.
106. The Accountant General will supply to all Treasury officers and other disbursing officers within his audit circle as also Accountants General of other states, to whom he may directly issue authority for payment, with an attested copy of specimen signatures of all gazette government servants serving under him, who are authorized to sign payment orders on bills or issue letters of authority for payment to be made at such treasuries or disbursing officers or Accountants General.
107. All the bills preferred for payment shall be presented to the Treasury through a Treasury Transit Register in T.R. Form 10 to be maintained by all drawing officers. The bills shall carry signatures of drawing officers in all designated places. The duplicate copy of the bill to be retained by the DDO may carry the same number but shall be signed at only one place by the drawing officer, to distinguish it from the original bill and shall carryall sub-vouchers in original.
108. The instructions, which shall be observed by the Treasury Officer, in the maintenance of the Treasury Transit Register, are given below:
(a) The Treasury Officer shall supply the Treasury Transit Register to all the Drawing and Disbursing Officers on indent.
(b) The Register shall be bound and the pages serially numbered. The number of the register and number of each page shall be printed.
109. (a) Columns 1 to 5 of this register (T.R. Form 10) shall be filled in the office of the drawing officer after the bills have been passed by him. Bills under the same head of account should as far as practicable, be entered in the same serial order. After the entries in columns 1 to 5 have been made, the register along with the bills shall be put up before the drawing officer who shall append certificate at the end of the last entry without leaving any space for interpolation, indicating number and the total amount of the bills to be pre
110. (a) Each Drawing and Disbursing Officer shall maintain details of budget allotment received in a register format prescribed by T.R. Form 11 and also serially enter in this register the details of bills/cheques presented to the Treasury against it.
(b) The amount of each bill/cheque must be progressively deducted from the allotment received for the financial year, care being taken that the progressive total of amount drawn from the Treasury does not exceed the total allotment made avail
111. The Treasury shall also maintain a copy of the Allotment Register in T.R. Form 12 for each Drawing and Disbursing Officer attached with the Treasury. Whenever a bill/ cheque is passed for payment, the Treasury Bill Clerk shall enter the corresponding details from the bill/cheque in his own Allotment Register and also get it countersigned by the Accountant or the Treasury Officer. If however, the bill/cheque is not passed for payment, the Treasury Bill Clerk shall not deduct the allotment from his own register, and the Drawing and Disbur
112. (a) The Treasury Bill Clerk shall maintain an Advance Bills Register in T.R. Form 12 in which each Drawing and Disbursing Officer shall have a separate folio. The details of drawls on Advance Bills must be entered on the left hand side of the register, while adjustment by detailed bills should be entered on the right hand side of this register. Similarly, a separate register for provisional pension/family pension/gratuity payments and its subsequent adjustments from final pension/family pension/gratuity vide PPO Nos. TV Nos. etc. shall
113. Manual Environment – The bill, cheque or other document presented as a claim for money shall be received and examined by the Accountant and then laid before the Treasury Officer. The Treasury Officer shall pass the claim enfacing on the bill an order to pay a specified amount, if the claim is admissible, the authority is good, the signature and countersignature where necessary are genuine and in order, and there is a receipt/ legal acquaintance. Such orders shall be recorded, numbered, dated and signed in the Register of Payment Orders
114. Computerized Environment:
(a) The DDO shall prepare the bill electronically and shall take a hard copy of the bill.
(b) The DDO through Messenger shall submit the hard copy of the bill at the Treasury counter and obtain an acknowledgment number from Treasury.
(c) The Bill Assistant shall scrutinize the hard copy of the bill by comparing it with the digital copy and in case there are
115. Corrections and alterations in orders of payment given by the Treasury Officer on the Bank must be attested by his full signature.
116. As far as possible all bills, cheques, etc. passed for payment at the Treasury should be paid on the same day and no payment should be made except under written pay order of the Treasury Officer.
117. (a) When a bill is presented by a person who is not the Drawing Officer himself or his duly authorized agent/banker, he shall be required to produce a letter of authority in the T.R. Form 14 to enable him to receive such payment. The signature of the messenger or his thumb impression, if illiterate, shall be taken on the bill as a proof that the messenger actually received the money on behalf of the Drawing Officer.
(b) In cases in which the endorsement on a bill is unauthorized, incom
118. (a) Special precaution must be taken by the Treasury Officer as regards all bills and documents showing signs of alteration and if such documents be frequently received from any office, the attention of the head of the office shall be formally drawn to the irregularity.
(b) No document bearing an erasure should be accepted. The Treasury Officer shall refuse payment on such document and he should call for a fresh document.
119. With regard to claims presented either on bills or on cheques, the signature of the drawing officer and of the countersigning officer, in case of countersignature, shall be compared with his specimen signature received under Rules 81 and 82 above. The Treasury Officer shall satisfy himself that the signatures are genuine and in order before he orders payment. In the case of payments to be made on the authority of an order purporting to have been issued from the office of an Accountant General, the Treasury Officer shall verify the signa
120. (a) The Treasury Officer shall check the arithmetical computation on the bill. When bills presented for payment contain obvious arithmetical mistakes or trifling mistakes which can be easily corrected, the Treasury Officer should not return such bills but should correct them and pay the corrected amount of the bill.
(b) Where bills contain doubtful items which can easily be eliminated, the Treasury Officer should disallow the doubtful items and pay the remainder of the bills. In such
121. The Treasury Officer has to satisfy not only himself, but also the Accountant General that the claim is valid. Careful attention must, therefore, be given to the rules regarding the preparation of bills. The Treasury Officer must have sufficient information as to the nature of every payment he is making.
122. Bill Clerk shall see that no defects exist in bills passed for payment at the Treasury. Defective bill should be returned to the drawing officer for amendment and if for any reason the defect cannot be removed, a written explanation must be obtained and attached to the bill for the information of the Accountant General. The half margin memoranda with which bills containing objectionable items are returned shall be sent back to the Treasury Officer with the bills after removal of the reported defects. These objections memoranda should be
123. A Treasury Officer shall not entertain correspondence from a government servant or a private individual making claim to any special allowance or concession, but request the person concerned to address the concerned Administrative Department of the State Government either direct or through his own official superior as the case may be.
124. (a) The payments due to contractors may, if so desired by them, be made to their Banks instead of direct to contractors, provided that the department concerned obtains (i) an authorization from the contractor in the form of a legally valid documents, such as a power of attorney or transfer deed, conferring authority on the Bank to receive payment, and (ii) the contractor's own acceptance of the correctness of the account made out as being due to him by the Government, or his signature on the bill or other claim preferred against the Gov
125. Stocks of cheque books required for supply to the drawing officers under Rule 99 above shall be kept by the Treasury Officer, supplies being obtained periodically from the State Government Press. Cheque books shall on receipt be examined carefully and the number of cheque leaves in each book counted, a certificate of count being recorded by the Treasury Officer on a fly-leaf. They shall be examined again when issued to drawing officers, care being taken to ensure that receipt of the cheque books are acknowledged by the latter promptly.<
126. When a cheque is presented, special care shall be taken to ascertain by examination of its printed number that it really was taken from the book notified under Rule 99 above and is in use by the drawing officer who has signed it.
127. In case of a cheque lost before payment, in respect of which a certificate of non-payment has been furnished by the Treasury Officer to the Drawing Officer, the precautions prescribed in Rule 103 shall be carefully observed with a view to preventing the payment of the cheque in question.
128. A government servant supplied with funds for expenditure shall be responsible for such funds until an account of them has been rendered to the satisfaction of the Accountant General. He shall also be responsible for seeing that payments are made to persons entitled to receive them.
129. Government servant entrusted with the payment of money shall obtain for every payment he makes, including repayment of sums previously lodged with the Government, a voucher setting forth full and clear particulars of the claim and all information necessary for its proper classification and identification in the accounts. Every voucher must bear, or have attached to it, an acknowledgement of the payment signed by the person, by whom or on whose behalf, the claim is put forward. The acknowledgment shall be taken at the time of payment.
130. In all cases of payment by remittance, a note of the date and mode of remittance must be made on the bill or voucher at the time of remittance.
131. In all cases in which it is not possible or expedient to support a payment by a voucher or by the payee's receipt, a certificate of payment prepared in manuscript, signed by the disbursing officer and countersigned by his superior officer, together with a memorandum explaining the circumstances, should invariably be placed on record and submitted to the Accountant General, wherever necessary. Full particulars of the claims should invariably be set forth and where this necessitates the use of a regular bill form, the certificate itself m
132. A certified copy (marked duplicate) of a receipted voucher maybe retained by the disbursing officer should this be necessary to complete the record of his office, but the payee should not be required to sign such a copy or give a duplicate acknowledgment of the payment.
133. The provisions of Rules 86 to 89 and 97 regarding the preparation of bills and giving of stamped receipts shall be carefully observed in regard to claims presented at a departmental office for disbursement.
Note: Cash memoranda will not be regarded as sub-vouchers in Audit unless they contain an acknowledgement of the receipt of money from the person named therein and with revenue stamps affixed when the amount exceeds Rs. 5,000.
134. Every voucher must bear a pay order signed or initialed by the responsible disbursing officer, specifying the amount payable both in words and figures. All pay orders must be signed in ink.
135. All paid vouchers must be stamped paid or so cancelled that they cannot be used the second time, Stamps affixed to vouchers must also be cancelled so that they may not be used again.
136. Vouchers and acquaintances, which are not required to be submitted to the Accountant General shall be filed and retained carefully in the office concerned as important document till they are destroyed under the orders of competent authority or after the prescribed period.
137. All sub-vouchers to bills must be cancelled in such manner that they cannot be subsequently used for presenting fraudulent claims. Only sub-vouchers above Rs. 1,000 need be sent to the Treasury, the remaining should be retained in the DDO's office for audit.
138. Subject to such special orders as the Government may issue in any individual case, the responsibility for an overcharge shall rest primarily with the drawer of a bill and it is only in the event of culpable negligence on the part of the controlling officer that the question of recovery from him may be considered.
139. Every government servant entrusted with the duty of making payments on behalf of Government should attend promptly to all objections and orders communicated to him by the Accountant General either directly or through the Treasury Officer by letters, audit memoranda, etc. He should return the audit memoranda or reply to objections within a month or send a letter explaining the cause of delay.
Note: In case of the Forest Department the objection statements should be returned in original
140. (a) If a Treasury officer receives intimation from the Accountant General 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 the drawing officer shall without delay repay the sum in such manner as the Accountant General may direct.
(b) When the Accountant General disallows any payment as unauthorized, the disbursing officer is bound to recover the amount disallowed and not pay it
141. (a) A disbursing officer must not, when a retrenchment is ordered, enter into any correspondence with either the Accountant General or the government servant concerned. It is his duty to promptly carry out the orders and to leave the aggrieved person to approach the proper authority.
(b) Representations and protests against retrenchments ordered by the Accountant General may not ordinarily be considered by the administrative authorities, if submitted later than three months after the d
142. (a) Deductions on account of sums disallowed from pay bills shall be made in accordance with instructions issued by the Accountant General. The recovery of a sum disallowed from a pay bill or travelling allowance bill shall be made from the next payment, subject to the proviso in sub-section (b).
(b) Recoveries may not ordinarily be made at a rate exceeding one third of total pay and allowances, unless the government servant affected has in receiving or drawing the exce
143. Unless otherwise directed by the State Government, the bills for monthly pay and fixed allowances of government servants may be signed and presented to the Treasury any time not earlier than 6 days before the last working day of the month and shall be due for payment on the last working day of the month when the Bank is open.
Provided that, the pay and allowances for the month of March shall be paid on the 1st working day of April.
144. Separate bills may be presented for pay and allowances for part of a month at a Treasury and paid before the last day of the month when a government servant:
(a) is on vacation or proceeds on deputation or on leave within India.
(b) quits the Government Service or is transferred to Foreign Service.
(c) when a government servant is transferred to another account circle, or within the
145. (1) All Heads of offices who are authorized to draw money on bills signed by them shall maintain a "Bill Register" in the form prescribed in the Assam Financial Rules. An authorized officer shall review the "Bill Register" monthly and the result of the review shall be recorded thereon.
(2) All Heads of offices who are authorized to draw money from the treasury shall maintain a "Treasury Transit Register" in the form prescribed in T.R. Form 10. To prevent presentation of fraudulent bil
146. The duty of noting the proper deductions to be made from pay bills on account of fund and other deductions devolves on the DDO, but no discretion is allowed in carrying out an order received from the Accountant General for making a particular deduction. The procedure to be followed in making such deductions is laid down in Chapter 5 below.
147. For payments made into a court of law on account of attachment or otherwise, the recoveries should also be made and remitted to the court concerned. The receipts of the court should be obtained and filed with the acquaintance roll.
148. Deductions from pay bills on account of income-tax shall be made strictly in accordance with the relevant provisions of the Income-Tax Act, 1961 as modified from time to time and the rules and orders issued there under.
149. (a) The Executive Engineer in case of buildings under the Public Works Department and the departmental officer in case of other buildings under departmental charge, will submit an intimation showing the rate at which rent and other charges are recoverable in T.R. Form 15 to the Drawing and Disbursing Officer, who shall make the necessary deductions from the next bill in which the pay is drawn. This statement shall be revised each time, in case of change in the rate at which such recovery is to be made.
150. (a) When the pay of a government servant is attached by any order of a court of law, it is the duty of the officer receiving the attachment order to see that proper deduction is made in satisfaction of such order from the pay bill of the government servant concerned.
(b) The extent to which the emoluments of a government servant are exempt from attachment for debt is laid down in Section 60 of the Code of Civil Procedure, 1908.
(c) Su
151. (a) Save as hereinafter provided and subject to any special rule or procedure that may be prescribed by departmental regulations, bills for pay and allowances are ordinarily payable only at the Treasury of the district in which the claim arises.
(b) The bills for pay and allowance of the establishments of Public Works Department are payable at the nearest Treasury with which they will be placed in account by the Accountant General provided that no officer shall be allowed to draw on m
152. Authority letter for payment of leave salary in lieu of unutilized leave to retired, deceased employees or on account of other reasons shall be issued on receipt of sanction of the competent authority after adjustment of outstanding advances, if any, and the required no dues certificate. Payment of such claims received from Drawing and Disbursing Officers shall be made by the Treasury as per rules like other retirement benefits.
153. The rules of procedure prescribed in this sub-section shall apply to personal claims of all government servants whose pay and allowances are payable on bills drawn on a Treasury.
154. For purposes of this section, parts of an establishment under the same officer, which pertain to different major heads, shall be regarded as distinct establishment and drawn on separate bills.
155. The claims of gazetted government servants shall be drawn byte Drawing and Disbursing Officer of the concerned department to whom they are attached. A consolidated bill of claim for pay and allowances, instead of separate bills for each gazette government servant, shall be drawn in respect of all gazetted government servants for an establishment. The same provision shall apply of all tribunals, commissions and such other bodies of the government whose employees draw their salaries directly from the Treasury.
156. Bills for pay, fixed allowances and leave salaries shall be prepared in T.R. Form 17, separately for permanent and temporary establishments and for those classes of establishments for which no establishment returns are submitted and no service books are maintained. The instructions printed on the form should be carefully observed. The name of every substantive officiating or temporary incumbent shall be shown against each post, and against each temporary post shall be noted the sanction thereto. The rate of pay claimed shall always be n
157. All allowances, including permanent travelling allowance, conveyance allowance, house rent allowance, etc. should be drawn in the establishment pay bill.
158. The entries in all the money columns of the bill shall be totaled separately under each section and the totals written in red ink. The totals must be checked by the Drawing Officer himself or by some responsible person other than the clerk preparing the bill. The certificates prescribed in the pay bill form should be given at one place only in the main establishment bill and it is unnecessary to repeat it in supplementary bills.
159. In case of works department's establishment bills, the Drawing Officers are responsible for ensuring that (1) the name of the circle of superintendence and (2) the major head and other particulars necessary for determining the accounts classification are carefully recorded in each bill.
Note: The cost of any special establishment for acquisition of land under the orders of the State Government by a civil officer acting as public works disburser is chargeable as the cost of the works co
160. (a) If any government servant was found absent during the month, either on special duty or suspension, or with or without leave other than casual leave, or when a post was left vacant substantively, the monthly bill shall be supported by an absentee statement in T.R. Form 18.
(b) Whenever an absentee statement accompanies a bill, certificate no. 2 printed on the Pay Bill Form (T.R. Form 17) should be struck out
161. Whenever leave salary is drawn in respect of a government servant who has served under another government or department, which is treated as a separate unit for purposes of allocation of leave salary, a detailed statement showing the allocation of such leave salary shall be attached to the absentee statement of the month in which the leave salary is first drawn and it must be ensured that leave salary is not drawn more than once.
162. (a) When a periodical increment is drawn for the first month by a government servant, a certificate in T.R. Form 19 shall be appended.
(b) Of the two alternative certificates printed on T.R. Form 19, the first one may be used in any case where the increment becomes due to a government servant for having been incumbent in the post specified for the prescribed qualifying period, accounted from the date of the last increment or of appointment to the post, but excluding periods of suspensi
163. Subject to any general or special orders issued by the Government in this behalf, every bill in which overtime allowances are claimed shall contain a certificate of the Drawing and Disbursing Officer to the following effect that:
(a) men for whom overtime allowances are claimed in the bill have actually earned by them working overtime.
(b) periods for which overtime allowances are claimed in the bill have been checked with the initial
164. In cases in which the overtime is paid out of fees recovered from private parties and credited in the Public Account, the drawing officer should certify on the bill that the prescribed fees have been realized and credited into the Treasury.
165. (a) Arrears of pay, fixed allowances or leave salary shall be drawn not in the ordinary monthly bill, but in a separate bill with the sanction of the competent authority. The following should be indicated in the bill:
(i) the amount claimed for each month.
(ii) the number and date together with the date of encashment of the bill from which the charge was omitted or withheld, or on which it was refunded by deduction, or of any special
166. (1) Bills for travelling allowance, other than permanent or fixed allowances, shall be prepared and presented in accordance with the procedure as stated in sub-rule (2) to sub-rule (4).
(2) The bills shall be prepared in T.R. Form 20 for travelling allowance on tour, in T.R. Form 21 for travelling allowance on transfer and in T.R. Form 22 for leave travel concession and the instructions printed on respective forms being strictly observed. When a circuitous route is taken, the reason fo
167. The bill completed under the preceding rule may be presented at the treasury on the signature of the Drawing and Disbursing Officer, but bill requiring previous countersignature of a controlling authority shall not be presented at the treasury, before such countersignature has been obtained.
168. (1) The travelling allowance bills of sub-ordinate Government employees accompanying an officer on tour, shall be presented at convenient intervals during the officer's tour or immediately on return to the headquarters and in any case, before the 31st of March.
(2) The travelling allowance bill may be presented at the treasury with the receipt of the Head of the office or the Drawing and Disbursing Officer who shall disburse the travelling allowance in the same manner as in the case of
169. The term contingent charges or contingencies used in this chapter means all incidental and other expenses which are incurred for the management of an office, or for the working of technical establishment, such as, laboratory, workshop, etc. which are chargeable to the primary unit of appropriation Office Expenses other than those which under prescribed rules of classification of expenditure fall under some other head of expenditure e.g. works, stock, tools and plant etc.
170. The rules of procedure prescribed in this section shall apply primarily to contingencies. However, miscellaneous expenditure which is not classed as contingencies is also subject to these rules except in so far as it may be governed by any special rules of procedure prescribed in other sections of this chapter or by any departmental regulation.
171. (1) Government officers, who have to make payments for contingent expenditure, before allotment is received for such expenditure, may make such payments out of permanent advances or Impress cash which such Government officers may be permitted to hold under the orders of the competent authority, subject to recoupment on presentation of contingent bills. The holder of a permanent advance is responsible for the safe custody of the money placed in his hands and he must at all times be ready to account for the money either in vouchers or in
172. The Treasury Officer shall ensure that:
(a) No money shall be drawn from the treasury unless it is required for immediate disbursement.
(b) No money shall be drawn from the treasury in anticipation of demands or to prevent the lapse of budget grants.
(c) The charges relating to two or more major, sub-major, minor, scheme or detail heads of account shall be drawn in separate bills and
173. (A) (1) Every Government officer shall exercise the same vigilance in respect to petty contingent expenses as a person of ordinary prudence may be expected to exercise in Spending his own money.
(2) The Drawing and Disbursing Officer shall ensure that:-
(a) the rules regarding the preparation of bills are observed.
(b) the money is either required for immediate disbursement or
174. (1) The rules for the prevention of the fraudulent use of sub-vouchers shall be observed by all Drawing and Disbursing Officers and Controlling Officers in the matter of cancellation and destruction of sub-vouchers.
(2) All sub-vouchers shall be preserved for a period of three complete financial years.
(3) Every sub-voucher which is not required to be forwarded either to the Accountant-General or to a Controlling Officer along with bi
175. The sub-vouchers, which are required to be sent to the Accountant General shall not be cancelled either by the Drawing and Disbursing Officer or by the Controlling Officer, as the duty of cancelling the sub-vouchers or keeping them in proper custody to prevent fraudulent use, shall devolve on the Accountant-General.
176. Record of Contingent Expenditure – A register of contingent expenditure shall be kept in each office in T.R. Form 23 and the initials of the head of office or of the DDO shall be entered against the date of payment of each item. As each payment is made, entries must be made in the Contingent Register of the date of payment, the name of payee and the number of sub-voucher and the amount in proper column; and in case of any charge requiring explanation, the initial of the Government Servant incurring it shall be taken against the descript
177. (a) Whenever it is necessary to draw money for permanent advance, or whenever a transfer of charge takes place, and in any case at the end of each month, a red ink line shall be ruled across the page of the registers, all columns be added up and the totals posted in a separate bill for each class of contingent expenditure. The head of the office or the government servant to whom the duty has been delegated, shall carefully scrutinize the entries in the registers with the sub-vouchers, initial them if this has not already been done and s
178. When in paying rewards to informers or in any other case, it is not desirable to disclose the names of payees, a certificate in handwriting of the disbursing officer to the effect that the payment has been duly made, shall be enclosed to the bill in support of the payment in lieu of the payee's receipt ordinarily required.
179. Fully vouched contingencies are those contingent charges which require neither special sanction, nor counter signature, but maybe incurred by the head of the office on his own authority subject to the necessity of accounting for them. These may be drawn on bills in T.R. Form 24.
180. In regard to contingent expenditure that requires the countersignature of the controlling authority after payment, the drawing officer shall present abstract bills in T.R. Form 25 at the Treasury for payment, and send monthly detailed bills in T.R. Form 26 to the controlling authority for countersignature and transmission to the Accountant General. The detailed bills duly countersigned by the controlling officer shall be sent to the Accountant General direct not later than the 20th of the month succeeding that to which the bills relate.
181. A certificate shall be attached to every abstract contingent bill to the effect that the detailed contingent bills have been submitted to the controlling officer/Accountant General in respect of abstract contingent bills drawn previously for the same purpose. On no account may an abstract contingent bill be cashed without this certificate.
182. The monthly detailed bill should be prepared from the monthly totals of the contingent register in T.R. Form 26. The detailed bill should bear the heading "Not payable at the Treasury" the sub-vouchers included and the amount charged in the bill must be agreed with the amount actually drawn from the Treasury within the month. It should be signed by the Drawing and Disbursing Officer and submitted to the Controlling Officer, who shall in turn submit it to the Accountant General. The detailed bill shall be accompanied by sub-vouchers abov
183. In no case should the submission of the detailed bill be delayed beyond the end of one month following that in which the abstract bill was drawn from the Treasury. No abstract bill shall be cashed after the end of this period unless detailed bill has been submitted in accordance with these rules.
184. The pensions of the State Government Pensioners may be paid from any treasury in India or from the authorized public sector banks performing the function of a Drawing and Disbursing Officer in respect of the pensioners desiring to draw their pension from banks subject to such conditions, as may be laid down by the Government. [Nepali and Bhutanese retirees]
185. In this section, except where it is expressly otherwise provided or the context otherwise requires:
"Disbursing Officer" means the Treasury Officer/Bank.
"Political Pension" means a pension, not being a service pension granted or customarily payable to or in respect of a person on political consideration or compassionate grounds, or inconsideration of distinguished or meritorious services, or of the surrender of rights or emoluments a
186. Pensioners after first payment of pension shall draw their pension from Public Sector Bank as per the scheme of the Government of Assam. The Scheme is governed by the guidelines given in Appendix 8 appended to these rules.
187. The pensioner shall open a bank account in his/her own name as per the guidelines of the scheme specified in an application forwarded to treasury officer specifying the payment through nominated/public sector bank. The pensioner can open joint account in the name of his/her spouse in case pensioner is eligible for family pension as per the rules.
188. (a) Subject as hereinafter provided, service pensions payable in India may be drawn from any Treasury/public sector Bank in India.
(b) Under reciprocal arrangements with other State Governments, pensions sanctioned by them are payable in any Treasury in Assam and pensions sanctioned by Government of Assam at their respective treasuries.
(c) The political pension may be drawn from any Treasury in the State.
189. (a) The State Government or the Accountant General may, on application and on sufficient cause being shown, permit transfer of payment from one Treasury in India to another.
(b) This Rule applies primarily to service pensions. It may, however, be held to apply also to political pensions, but in such cases the Accountant General should, before permitting transfer, obtain the concurrence of the authority empowered to permit change of residence on the part of the political pensioner.
<190. Treasury Officers are authorized to transfer the payment of pensions from one district to another within the state. The Treasury Officer should forward both halves of the Pension Payment Order to the Treasury Officer of the new district with information of the date up to which payment was made in the old district and forward simultaneously a copy of the communication to the Accountant General.
191. Unless the Government orders otherwise in the case of any particular class of pensions, payment of pensions can be made only upon Pension Payment Orders issued by the Accountant General.
Note: In respect of the employees of Provincialized schools and PRI's Pension Payment Orders are issued by the Director of Pension, Assam.
192. (a) In issuing a Pension Payment Order, the Accountant General will attach to the order:
(i) a descriptive roll including specimen signature of the pensioner if he can sign his name in English or Assamese, or else the thumb and finger impressions of pensioner's left hand. The specimen signature and thumb and finger impressions should be duly attested by the head of the office concerned or by some other responsible person.
(ii) A certi
193. (a) Treasury officers are authorized to renew Pension Payment Orders without reference to the Accountant General in cases in which pensioner's portion is lost, worn or tom or the entries on the reverse of either the pensioner's or the disburser's portion are completely filled up. The renewed Pension Payment Orders shall bear the old number, date and facsimile of signature of the issuing officer. The old PPO, if available, shall be retained by the disbursing officer for three years and then destroyed. A note of the issue of the new Pensi
194. When a pensioner commutes part of the pension after drawing pension for some time, the authority from Accountant General should indicate commuted value and also reduced pension payable, otherwise, both portions of the Pension Payment Order must be returned without delay to the Accountant General who will issue a fresh Pension Payment Order authorizing payment of the reduced pension in future.
195. If the Pension Payment Order received from the Accountant General's office relates to a pensioner in whose favor a provisional Pension Payment Order has been issued, special care shall be taken to return both halves of the provisional Pension Payment Order together with the voucher for the first payment of final pension to the office of Accountant General in a registered cover in advance of the normal Treasury schedule of submitting usual accounts etc.
196. The Treasury Officer's half of P.P.O. shall be sent to bank responsible for making payment of pension, the details of which shall be kept by the Treasury Officer. The disburser's portions of the Pensions Payment Orders shall be pasted in serial order in separate files, one for each class of pensions, such as service, political, etc. These files must be kept in the personal custody of the disbursing officer in such a manner that pensioners shall not have access thereto.
197. (a) The disbursing officer shall keep a register in T.R. Form 27 of the Pension Payment Orders issued on his office, which will serve as an index to the files referred to in the above Rule. After seeing that a new order is correctly entered in this register, the disbursing officer shall put his initials in the column of "Name of Pensioner" and draw a line in red ink across the page below the entry. The column of remarks will be left blank as long as the order of payment is in force. When both halves of the order are returned on account
198. Pensions fixed at monthly rates are payable monthly on and after the first day of the following month. provided that when there is a variation in the rate of a pension consequent on the disbursement of the commuted value of a portion thereof, pension for the broken part of the month at the original rate may be paid before the end of the month.
Provided further that if the first four days of a month are public holidays on which pensions are not disbursed at the Treasury or the public se
199. Save as hereinafter provided a pensioner must take payment in person after identification by comparison with the Pension Payment Order.
200. On receipt of a Pension Payment Order at an office of disbursement, the pensioner's portion shall be made over to the pensioner after proper identification when he appears to receive his pension for the first time. The specimen signature or the thumb impression, as the case may be of the pensioner shall be taken where necessary in the space provided for the purpose in the disburser's portion of the Pension Payment Order.
201. A life certificate must accompany every claim which is not personally presented unless exempted in accordance with the Rules below. When payment is made on a life certificate, it can be made only for periods completed on or before the date of the certificate. The life certificate must be signed by a person authorized, under these rules, to sign such certificates. All gazetted government servants are authorized to sign life certificates for this purpose.
202. Personal appearance of pensioners at the Treasury is not necessary. even in the first occasion, when they draw their pensions through the Bankers who have executed bonds of indemnity with the Government and produce life certificates duly signed by persons authorized in accordance with these Rules, along with the first pension bill and subsequently after the expiry of each year.
203. A pensioner specially exempted by the orders of competent authority from personal appearance, a female pensioner not accustomed to appear in public or a pensioner, who is unable to appear in consequence of bodily illness or infirmity may receive his or her pension through a representative upon production of life certificate signed by a responsible government servant or by some other well-known and trustworthy person.
Note: Heads of Departments and Deputy Commissioners are empowered to
204. When a pensioner is specially exempted from personal appearance, the fact shall be noted by the disbursing officer on his Pension Payment Order. In all cases of nonappearance, a note shall be made on the Pension Payment Order of the form in which proof was given within each year of the pensioner's continued existence and the initials of the disbursing officer or of the officer verifying the fact shall be put against the note.
205. Pensions of insane persons may only be paid to their guardians appointed under the Indian Lunacy Act, 1912 (Act No. IV of 1912) or they may be paid to such persons as are appointed by the Government to draw them.
206. When a pensioner is a minor, or is for any other reason incapable of managing his own affairs [caused by Alzheimer's or dementia] and has no regularly appointed manager or guardian, or when no such manager or guardian is nominated by the sanctioning authority, the Deputy Commissioner may, on application by or on behalf of, the pensioner, and subject to such conditions as he may impose, declare any suitable person to be the manager or guardian for the purpose of receiving pension on behalf of the pensioner, and payments of pension may be
207. Save as hereinafter provided in this rule, claims for payment of pensions shall be presented on bills in T.R. Form 28, a copy of which will be supplied by the disbursing officer to each pensioner or his agent or representative. The bill must be duly receipted by the pensioner or by some other person authorized to give legal acquaintance on his behalf. If the pensioner cannot sign his name, his thumb impression shall be taken on the bill. The pensioner's portion of the Pension Payment Order must invariably be presented with the bill.
208. Instead of requiring each individual pensioner to present separate bill, T.R. Form 28, the disbursing officer may, subject to such general or special instructions as the Accountant General may issue in this behalf, prepare a single bill in T.R. Form 29 for all on account of each class of pensions. The receipt of each pensioner appearing personally shall be taken in the column provided for that purpose while individual receipts shall be appended to the bill in support of the payments made. If payment is made on the basis of a life certif
209. When a pensioner draws his pension through an agent or representative the claim must be supported by the written authority of the pensioner to pay the pension to the agent or the representative nominated by him to receive payment on his behalf. In such cases the endorsement "Received Payment" must be signed by the pensioner and a separate receipt which need not be stamped shall be endorsed by the agent or the nominee as the case may be in token of having actually received the payment.
210. A declaration in T.R. Form 30 shall be obtained half-yearly from female pensioners whose pension is terminable by their marriage or re-marriage, and shall be attached to the bills for pension paid for December and June.
211. A certificate of non-employment as printed on the forms of bills shall be obtained from all pensioners in receipt of service pensions. If a pensioner who is required to sign the certificate is reemployed either permanently or temporarily in a Government establishment, or in an establishment paid by the State Government or by a local fund, during the period for which pension is claimed, he must furnish the necessary particulars therein, and the disbursing officer shall ascertain and report whether the rules regarding such re-employment h
212. The following procedure shall be observed in drawing pensions through public sector Banks:
(a) If the life certificate of the pensioner is given by such a recognized Bank it should not be necessary for the Bank to state why the pensioner is unable to appear.
(b) Payments of Pensions to clients of such recognized Banks may be made by transfer credit to their account.
213. A pensioner drawing pension for the first time shall be required to produce the copy of the order by which the sanction to his pension was communicated to him.
214. On the appearance of a pensioner claiming payment of pension, his personal marks shall be checked by the disbursing officer and the signature to the receipt shall be compared with the facsimile of the signature taken on the disburser's portion of the Pension Payment Order. If the pensioner cannot sign his name, his thumb impression on the receipt shall be compared with the original impression taken on the Order. In cases of doubt, payment may be made on the strength of resemblance between the Pensioner and his photograph where one is pa
215. When a pensioner draws his pension through another person, the disbursing officer must take special precautions against fraudulent presentation of claims and satisfy himself of the existence of the pensioner and of the identity of the payee before any payment is ordered and if he feels any suspicion, shall refer it to the pensioner before payment.
Note: In so far as the disbursing officer is concerned, the authority of a person to receive payment of pension on behalf of pensioner shall
216. In view of the special risk of fraud involved in the payment of pensions of women who do not appear in public, special care shall be taken in the identification of such pensioners. The descriptive rolls, when originally prepared, and the periodical certificates of the continued existence of such women, shall be attested by two or more persons of respectability in the town, village or block.
217. Every payment must be entered on the reverse of both portions of the Pension Payment Order and attested by the signature of the disbursing officer. Further, when a pension is paid to pensioner for several months on the same date, it is essential that the date of payment in the Pension Payment Order should be written against each month for which the claim is paid, thought here is no objection to the disbursing officer putting only one initial against several entries which may in such cases be joined by a bracket.
218. (a) The payment of the commuted value of a portion of a pension can be made upon the authority issued by the Accountant General or Director of Pension, only to and upon the receipt of the person legally entitled to receive it, and not otherwise.
(b) In every order authorizing the payment of commuted value of a portion of a pension, the Accountant General/Director of Pension will specify the date from which the pension may be paid at the old unreduced rate. If, however in any case, the
219. (a) Gratuities shall be paid on the authority received from the Accountant General/ DOP, to whom the sanction is communicated by the sanctioning authority or by another Accountant General. The payee must be required to produce his personal copy of the letter of the Accountant General/DOP to the Treasury Officer authorizing payment of the gratuity and the disbursing officer shall record the fact of payment having been made on the copy of the order so produced.
(b) Gratuities may be paid
220. (a) On the first appearance of a pensioner on or after the first of April each year. the disbursing officer shall, except in the case of pensioners whose specimen signature are attached with the Pension Payment Order, take an impression of the thumb and all the fingers of the pensioner's left hand on the pension bill. The pensioner shall then be identified from the particulars given in the disbursed portion of the Pension Payment Order or in the audit register, as the case may be. Identification shall also be made by an examination of t
221. In all cases exempted from personal appearance, the disbursing officer must take special precautions to prevent impersonations and must at least once a year receive proof independent of that furnished by the life certificate of the continued existence of the pensioner. For this purpose, the disbursing officer shall, save in cases of exemptions from personal appearance allowed by orders of competent authority, require the personal attendance and due identification of all male pensioner who are not incapacitated by bodily illness or infir
222. Unless the Government by general or special orders otherwise directs, a pension remaining un-drawn for more than one year shall cease to be payable by the disbursing officer. If the pensioner afterwards appears, or a claim is presented on his behalf, the disbursing officer may make the payment, but the arrears cannot be paid without the previous sanction of the authority by whom the pension was sanctioned, to be obtained through the Accountant General/DOP, if:
(i) the pension in arrear
223. A gratuity payment order shall remain in force for one year only and no such order shall be retained in a disbursing office and returned to issuing authority if payment has not been made on it within a year of its issue.
224. (a) Subject to any rule or order made by the Government in this behalf, the payment of arrears of pension due in respect of a deceased pensioner shall be regulated by the following:
(i) Pension can be drawn for the day of pensioner's death, the hour at which death takes place has no effect on the claim.
(ii) On the death of a pensioner, payment of any arrears actually due, may be made to his heirs provided that they apply within one y
225. (a) Bank shall furnish to Treasury Officer, every six months, a statement of cases of failure to draw pensions who in turn after noting the same in the Pension Index Register shall submit the same to the Accountant General (A&E) and Director of Pension as the case may be. The statement shall be prepared in two parts; the first part, showing the names of all pensioners who have not drawn their pensions for three years (for service pensions) or six years (for political pensions), mentioning the class of pensions and the second part, showi
226. The rules in this section shall apply to expenditure on special services connected with the construction, repair and maintenance of buildings, roads and other works of public utility, whether carried out by the Works Department or under special orders of the Government by other departments using or requiring such works.
227. (a) Expenditure on petty construction and repairs, executed by civil officers, is treated as contingent expenditure of the department incurring it, provided the amount does not exceed limit specified by the Finance Department. Such limit shall apply to the amount of each individual estimate, whether it relates to the building or a group of buildings.
(b) Petty construction and repairs implies petty repairs of fixtures, petty civil repairs (including seepage in rainy season), electrical
228. Funds required for works expenditure are drawn on cheques in accordance with the prescribed procedure.
229. In cases in which the disbursing officer is authorized to draw cheques on the Bank, all payments in respect of works expenditure shall be made by cheques. In drawing such cheques the disbursing Officers shall be guided by general rules laid down in Section-1 of this Chapter.
230. (a) Save as herein provided, no cheque shall be drawn until it is intended to be paid. The amounts due to contractors should be credited to their bank accounts.
(b) It is not permissible to draw cheques and deposit them in the departmental cash chests at the end of the year for the purpose of showing that full amount of the grant has been utilized.
231. (a) As a general rule and subject to such exceptions as may be authorized by departmental regulations, wages of labourers engaged departmentally shall be drawn on muster rolls in T.R. Form 31 showing the names of the labourers, number of days they have worked and the amount due to each. The daily attendance and absence of labourers and fines, if any, must be so recorded as to prevent any tampering with or unauthorized additions to the entries once made.
(b) The muster rolls are kept in
232. The payment made on muster rolls must be made or witnessed by the government servant of the highest standing available in the disbursing office, who should certify to the payments individually or by groups. The amount paid on each date shall be noted in words as well as in figures at the foot of the muster roll.
233. Wages of members of work-charged establishment should be drawn and paid on T.R. Form 32 "Pay Bill of Work-Charged Establishment" which is a combined pay bill and acquaintance roll form.
234. The names and claims of the entire work-charged establishment, including absentees, must be shown in detail in each bill. The names shall be grouped by works on which the men are employed and the drawing officer must certify that the men were on duty during the periods shown against their names, each man being employed on the work and on the duties for which his appointment was sanctioned. Sanctions to the entertainment of the establishment shall be quoted in each case.
235. Deductions on account of fines, income-tax, etc. should be shown by special entries against the names concerned.
236. Unless in any case the Government after consultation with the Accountant General directs otherwise, payments for (a) all work done otherwise than by daily labour and (b) all supplies shall be made on the basis of measurements recorded in measurement books kept for the purpose. Claims for such payments shall be prepared as far as possible by the claimants themselves in authorized forms of bills and vouchers. No payment other than an advance payment may be authorized unless a responsible officer has checked and accepted the correctness of
237. When the maintenance of any government building or roads is entrusted to a local body, the payment made to it on this account shall be treated in the same way as a payment for work done by a contractor. If lump sum payments have been agreed upon, each payment must be supported by a certificate recorded by a responsible government servant that the work has been done in accordance with the conditions agreed upon.
238. Advances to contractors are as a rule prohibited and every endeavor should be made to maintain a system under which no payments are made except for work actually done. Exceptions are, however, permitted in the following cases:
(a) Cases in which a contractor, whose contract is for finished work, requires an advance on the security of materials brought to site. In such cases, advances may be sanctioned up to an amount not exceeding 75 per cent of the value (as assessed by themselves) of
239. Secured advances may also be allowed on lump sum contracts on the same conditions, but in that case the following certificate needs to be recorded in addition to the certificate prescribed above:
Certified that the payment made in this Bill includes/does not include value of materials not exceeding Rs.....for which secured advances were allowed.
240. Cases in which, in the interest of work, it is absolutely necessary to make petty advances, advances up to Rs. 10,000 may be allowed by a gazetted government servant or such other government servant as may be authorized in this behalf. In the Public Works Department, advances under this clause are usually sanctioned by the Sub-divisional Officer.
241. An advance payment for work actually done, pending payment against the final bill, may be made on the certificate of a responsible government servant, not below the rank of a Sub-divisional Officer of the Public Works Department, that not less than the quantity of work paid for has actually been done. The government servant granting such certificate will be held personally responsible for any overpayment which may occur in the work in consequence. Final payments may, however, in no case be made without detailed measurements.
242. Under exceptional circumstances advances, which are considered indispensable, may be authorized with the sanction of the Government, after taking necessary precautions for securing Government against loss and for preventing the system from becoming general or continuing longer than is absolutely essential.
243. The authorized forms of bills and vouchers for making payments for works expenditure are the following:
(a) First and Final Bill (T.R. Form 33): This form should be used for making payments both to contractors for work and to suppliers, when a single payment is made for a job or contract i.e. on its completion. A single form may be used for making payment to several payees, if they relate to the same work (or to the same head of account in the case of supplies) and are billed for at th
244. Hand Receipt (T.R. Form 38): This is a simple voucher intended to be used for all miscellaneous payments and advances for which none of the above special forms are suitable.
245. Accounts of Petty Contractors (T.R. Form 39): A consolidated monthly account of all petty contractors employed on the same work or a section of the work may sometimes be prepared in preference to a separate bill for each payee. The general adoption of this procedure is not permissible, but whenever it is desirable to adopt it, the T.R. Form 38 should be used. The following instructions should be observed strictly in addition to those printed on the form itself as foot notes:
(a) This
246. Refunds of revenue can be drawn only on the demand and on the receipt of the person entitled to receive them after production of proper authority. On no account a refund may be drawn on the receipt of a departmental officer and lodged in a deposit account pending demand.
247. Every refund shall be noted against the original credit in the departmental accounts or such other documents in which the money received are entered in detail and a certificate of such having been made must be given in all vouchers for refunds.
248. Except as hereinafter provided or unless some other form has been prescribed by departmental regulations for any particular class of refunds, bills for drawing money from the Treasury on account of refunds of revenue shall be prepared in T.R. Form 40. The government servant who received the original amount shall fill in columns 1 to 5 of the form and sign the certificate at the foot, while the Treasury Officer shall verify the credit by means of the particulars in columns 4 and 5 and affix his signature in column 6 in token of his havin
249. In cases where the value of stamps returned to the Treasury is refunded in cash, a note should be made in the voucher indicating the particular Treasury plus and minus memorandum in which the returned stamps have been accounted for.
250. Refunds of revenue can be allowed only on the basis of sanction by authorities competent to sanction refunds of revenue. The sanction may either be given on the refund voucher itself, or quoted in it and certified copy attached when such orders are not separately communicated to the Accountant General.
251. Unless otherwise provided by any law or rule or departmental regulation, an order for refund of the revenue shall remain in force for a period of three months only from the date on which it was issued and no payment shall be made on its authority thereafter, unless it is first got revalidated by the sanctioning authority.
252. The terms grants in-aid, contribution, etc. include grants to local or autonomous bodies, quasi-government agencies, religious, charitable or educational institutions; stipends, scholarships, dress, cycles etc. given to students as incentive; contributions to public exhibitions and fairs, expenditure from the discretionary grants placed at the disposal of the Governor, the Ministers, Commissioners of Divisions and Deputy Commissioners, and compensations to government servants for accidental losses, etc.
253. Save as hereinafter provided, bills for grants-in-aid with object head 31 (salary), 32 (non-salary) and 35 (Assets creation), contribution, etc. shall be presented against the allotment in TR Form 41. Grants in aid, contribution etc. sanctioned by the Government shall not be disbursed at the Treasury except under the authority of the competent sanctioning authority, who should issue the sanction order after and only after taking utilizatio
254. The grants-in-aid bill shall be prepared under the supervision of the sanctioning authority, countersigned by him or by the officer authorized by him in the sanction order and drawn by a drawing and disbursing officer authorized in this behalf, and shall be duly receipted by the grantee along with a certificate to the effect that conditions for such grants-in-aid have been fulfilled. The orders sanctioning the payment must also be quoted in the bill.
255. Save as hereinafter provided, bill for grants-in-aid, contribution, etc. shall be presented in T.R. Form 41. The grants-in-aid bill shall be prepared under the supervision of the sanctioning authority and drawer by a drawing and disbursing officer authorized in this behalf, and shall be duly receipted by the grantee along with a certificate to the effect that conditions for such grants-in-aid have been fulfilled. The orders sanctioning the payment must also be quoted in the bill.
256. To prevent fraudulent withdrawal or double payment, the sanctioning authority must maintain a register containing list of sanction orders in serialized number demand wise of all the Grants-in-aids and given to different organizations and send copy of the government order sanctioning grants to the concerned Treasury Officer, who will keep it in a guard file. Accountant General/Treasury Officer shall consult his copy of the sanction order as soon as the claim is preferred. The payment should be noted conspicuously on the body of the sanct
257. Bills for Scholarships and Stipends, Dress, Cycles etc. given to students as incentives should be drawn on T.R. Form 42 and should be paid into the bank accounts of the beneficiaries/students, it should be further supported by the following certificates:
"Certified that the student/students for whom claim made for has/have been borne and is/are expected to be borne on the rolls during the period to which the claim relates and that necessary recovery of over drawl of amounts due to the
258. If any conditions are attached to the payment of scholarship or stipends the bill must bear a certificate of the countersigning government servant that he is satisfied that the prescribed conditions have been fulfilled.
All social security schemes wherein the state grants money/aid to disadvantaged persons or families shall be considered as Grants-in-Aid and shall be drawn on T.R. form 41 and paid into the beneficiaries' bank accounts. They must be accounted for in the manner as provid
259. The disbursements out of discretionary grants are subject to the same general conditions as are applicable to other expenditures of public money.
260. Compensation to government servants for accidental losses etc. Due to effects of floods, cyclone, earthquake or otherwise, may be drawn in T.R. 41.
261. The procedure to be observed for the payment of compensation for land taken up for public purposes shall be regulated under the Land Acquisition Act 1894 (Act No. 1 of 1894).
Government servants who are specially employed for the work, being invested with the power of a Deputy Commissioner under the Act and placed 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 Wo
262. (1) 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 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.
(2) In making the payments due
263. When, under the terms of a loan notification issued by the Government, subscriptions to any new loan are receivable at the Treasury, the procedure to be observed by the Treasury Officer in receiving such subscriptions and crediting them into the Public Account shall be regulated by the relevant provisions of the Government Securities Manual and by such supplementary instructions as may be issued from time to time.
264. The procedure to be followed by the Treasury Officers and the Public Debt Offices in making payments in respect of the principal of any loan when it falls due or with regard to the payment of interest on different forms of Government Securities shall also be governed by the relevant provisions of the Government Securities Manual and by such supplementary instructions as may be issued from time to time.
265. (a) The procedure to be followed in respect of Public Debt Bonds shall be governed by the relevant provisions of the Public Debt Act, 1944 (Act No. 18 of 1944) and the rules framed by the Central Government there under.
(b) Ways and Means advances given by the bank to the Government shall be administered as per the rules formed in this regard by the bank.
266. Government Promissory Notes, on which interest may be due, shall be presented to the Treasury Officer, who having made the necessary examination and record, shall give the holder an order on the Bank in the following form:
Pay to (payee's particulars) Rupees (amount), being interest due on Government Promissory Note No. of for Rupees (amount).
267. Holders of maturing Government Securities shall be allowed to lodge at the treasuries the maturing Government Securities full three weeks ahead of the actual date on which the payment is due, to enable the Treasury Officer to make payment of the discharge value of the Security without delay.
268. Bills for sums payable to the Reserve Bank e.g. bills in connection with flotation of new loans, management of public debt, etc. shall be countersigned by a government servant of the Finance Department before they are paid.
269. The procedure to be observed by Commissions and Committees of the Government in drawing moneys for their expenditure shall be governed by the orders issued in each case.
270. The cost of supplies made, work done or services rendered by one department of the Government to another shall be settled as interdepartmental transfers through cheques, bank drafts or transfer credit as the case may be. The withdrawal of such amount from the Treasury should be made in T.R. Form 43. It shall be the responsibility of the receiving government servant or the department to maintain and submit its accounts in accordance with the prescribed procedure.
271. (a) The rules in this section apply primarily to officers of the Public Works Department in relation to their transactions with treasuries. 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.
(b) When a government servant of another Civil Department is authorized to incur charges against the grant for "Public Works" he w
272. Funds may be supplied to government servants of the Public Works Department in two ways:
(a) By means of bills for pay, travelling allowance and contingent expenditure.
(b) By means of cheques for works and works related expenditure.
273. Establishment and contingent bills presented by a Public Works Office shall be honored by the Treasury only if such office has been placed in account with that Treasury by the written authority of the Finance Department under intimation to the Accountant General.
Note: The provisions of this Chapter apply to the bills drawn by public works officers in the same way as they apply to bills drawn by government servants of other civil departments.
274. Officers of the Public Works Department are authorized to draw funds by bills as well as by cheques. The Bills and the Cheques shall be encashed at the Bank only on payment orders endorsed thereupon by the Treasury Officer.
275. (a) The amount of each cheque paid must be recorded in a passbook or list of cheques cashed in T.R. Form 44, which will remain with the Divisional Officer and shall be sent by him periodically to be written up by the Treasury Officer from the register of cheques paid, the details being taken from the Bank's daily sheets.
(b) The Divisional Officer should send his pass book to be verified by the Treasury Officer at least once every month.
276. The Treasury Officer shall arrange to have a monthly settlement very early in the month with the Divisional Officer. He should have the pass book verified in respect of cheques cashed during the previous month and also return, after signature, the consolidated receipt sent to him by the Divisional Officer for all the remittances sent by him and his subordinates during that month. He shall also furnish the Divisional Officer with certificate of total issues as follows:
"I hereby certify
277. The Treasury Officer shall send quarterly to each Divisional Officer a statement showing the numbers and dates of all Public Works cheque books and receipt books issued on requisition received from the Divisional Officer and each of his sub-divisional officers.
278. Subject to the general provisions of this section, supplementary instructions for the guidance of the departmental officers may be laid down by departmental regulations.
279. The rules in this section are intended primarily for the guidance of Forest Officers in their dealings with the Treasuries. They are also applicable to any other government servant not belonging to the Forest Department, who may be authorized to incur expenditure against forest grants.
280. (a) Government servants in charge of Forest Divisions are authorized to obtain funds required for departmental disbursements by drawing both bills and cheques on the Treasury with which they have been placed in account by the Finance Department.
(b) When government servants of other civil departments are authorized to incur charges on account of the Forest Department, they will also do so as Forest disbursers, that is, they can obtain funds from the Treasury for such expenditure only u
281. (a) As mentioned above, officers of the Forest Department reauthorized to draw funds by Bills as well as by Cheques. Bills and Cheques shall be encashed at the Bank only on payment orders endorsed thereon by the Treasury Officer.
(b) Cheques drawn by government servant holding charge of a Forest range or subdivision may be paid up to the limits fixed by the head of the department. Cheques drawn by the Divisional Officers themselves will be encashed without any limitation, if otherwise
282. The Divisional Forest Officer of a non-territorial division when on tour within the territorial jurisdiction of another Divisional Forest Officer may obtain cash for the payment of travelling allowances and pay bills of such officers and staff of his division as may be touring in the said territorial division, as well as contingent expenditure from the Divisional Forest Officer in whose jurisdiction they are touring. The amount will be paid on written request of the touring Divisional Forest Officer and will be adjusted in the accounts
283. The general rules regarding the preparation of pay, travelling allowance and contingent bills of a public works department shall also apply to this department. The Treasury Officer shall arrange to have monthly settlement similar to Public Works (Rule - 276) very early in the month with the Divisional Forest Officer.
284. Pay and travelling allowance due to a government servant on his transfer to another circle or division, and not paid on his departure, should be paid from and charged against the appropriation of the division to which he has been transferred.
285. The leave salary of gazetted government servants of the department on leave at a place where there is no Forest Disbursing Officer may be drawn from the Treasury on presentation of bills in the same way as gazetted government servants of other civil departments.
286. Funds required to meet disbursements on account of expenditure from the contract allowance of the Governor are drawn on a simple receipt in T R. Form 45. Secretary to the Governor furnishes to the Accountant General a monthly statement showing details of expenditure on account of these charges in T.R. Form 46. Charges on account of the tour expenses of the Governor are drawn by the Secretary to the Governor in fully vouched contingent bills in T.R. Form 22. He also draws the amount for meeting expenses on entertainment of official guest
287. The rules in this chapter shall apply to loans and advances of different classes, which are granted by the Government under the heads "Loans and Advances by the State Government" and "Advances Repayable" except in so far as they are governed by any special rules contained in other parts of these rules or in any departmental regulations.
288. A bill on which a loan or advance is drawn must quote the authority sanctioning such loan or advance. Subject to the provisions of Section-II of this Chapter, a Treasury Officer may authorize payment of a loan or advance only if the bill has been signed or countersigned by the competent authority, or if the sanction has been specially communicated to him. In the case of loans and advances requiring sanction of the government, no part of such a loans or advances can be disbursed except under the orders of the Accountant General, unless i
289. Except as otherwise provided in Section-II of this chapter, loans and advances such as advances for the purchase of motor vehicles and house building advances may be drawn in T.R. Form 47 and other miscellaneous loans in T.R. Form 48. Temporary advances from General Provident Fund should however be drawn on the form prescribed in relevant rules.
290. (a) The repayment of loan or advance shall be made through bill or challan as the case may be. The original TV No. and date on which the amount of advance was drawn should invariably be quoted in the bills as well as challans. Before presenting the bill or challan to the Bank, the classification and rate of payment shall be authenticated by the departmental officer concerned.
(b) When the repayment is made by deduction from the amount of a claim against the Government, the bill for suc
291. If the amount repaid includes interest as well as principal, the interest must be specified separately. If the repayment is a fixed periodical amount, including both interest and principal, the orders fixing such amounts must be quoted.
292. Unless in any case the Government directs otherwise, the issue of loans shall be governed by the following rules:
(a) Every loan granted to a Municipality or any other quasi-public body or person will be recorded in the books of the Accountant-General.
(b) The Accountant-General, before furnishing the statement mentioned in the preceding clause, will ascertain that the municipality or other party responsible for the loan has assented
293. (a) No department or officer may incur any expenditure or any liabilities against a sanctioned loan, unless a statement in writing is first obtained from the Accountant General that the amount is available out of such loan and that it has been placed by him in a separate account so as to be available for the proposed expenditure.
(b) Funds spent under the clause above shall reckon for interest as if they were drawn on the last day of the month in the accounts of which they are included
294. The following special procedure is prescribed for the drawing of revenue advances which include takavi advances, advances under the Land Improvement Acts, advances for Survey-Settlement operations and any other advances which Revenue Officers are allowed or directed to make under the provisions of any law or under special orders of the Government for the time being in force.
Note: Takavi work advances for expenditure on takavi works executed through the Public Works Department are regu
295. Advances may be issued from the Treasury upon orders signed or countersigned by the Deputy Commissioner, or another duly authorized government servant. Neither the Treasury Officer nor the Accountant-General will be responsible for taking further cognizance of each individual transaction after payment by a Treasury beyond keeping a separate Plus and Minus memorandum for each government servant who authorizes the advance in accordance with the directions contained in the Accounting Rules for Treasury Officers, 1992. For all further accou
296. (a) The revenue advances may be paid either direct to the parties/payees bank account concerned on their duly stamped receipts, or be drawn in lump-sums on Abstract Bills in T.R. Form 25 to be given to government servants for further disbursement of such advances.
(b) In the former case, the payments in the Treasury account must be supported either by actual payees' receipts, or where these are required by the departmental officer, by a certificate from the Deputy Commissioner or other
297. It shall be the duty of every Drawing and Disbursing Officer to see that the debits and credits made to his account by the Treasury should correspond with those entered in his own register and with the returns being submitted for each month. He shall obtain from the Treasury a copy of the relevant plus and minus memorandum and take necessary steps for the removal of differences between the two sets of accounts, if any. Special care should be taken while paying recoveries into the Treasury, that the amount of interest and principal recov
298. Advances granted for departmental purposes may be drawn in T.R. Form 58 on the responsibility and receipt of the Drawing and Disbursing Officer to whom they are sanctioned, subject to adjustment being made by submission of detailed bills supported either by vouchers or by refund.
299. In case of advances for departmental expenditure which are ultimately recoverable from private owners or other parties, the duty of maintaining detailed accounts of such advances or of watching their recoveries and of supervision etc. shall rest with the departmental authorities concerned. The Treasury Officer shall be responsible only for maintaining a plus and minus memorandum in accordance with the directions contained in the Accounting Rules for Treasuries, 1992.
300. The procedure prescribed for departmental advances and their adjustment is same as that prescribed for revenue advances except for the time limit which shall be twelve months from drawl. No departmental advance shall be given to the same DDO for the same purpose unless the previous advance has been adjusted as per the procedure mentioned above.
301. Advances under this head will be regulated in accordance with the provisions of the relevant Acts and Rules framed thereunder or by such orders, general or special, as may be issued by the Government in this behalf.
302. (a) These advances may be drawn on ordinary pay or travelling allowance bill forms or on T.R. Form 48 as the case may be. The names of government servants with their designations and the amounts of advances sanctioned for each should be clearly indicated in the form used.
(b) A personal advance to a government servant may be repaid either in cash or by deduction from his pay or travelling allowance bill as required by the rules or orders applicable in each case. The recoveries of advan
303. Subject to the general provisions mentioned in Section-I of this chapter, loans or advances not falling under any of the separate classes specified in this section may be drawn and repaid in accordance with such general or special order as the Government may issue in each case.
304. Moneys received at the Treasury for deposit in the Public Account forming part of the Government Account shall be broadly classified under suitable Heads of account appearing under two broad categories of "Deposits bearing Interest" and "Deposits not bearing Interest" under Sector K - "Deposits and Advances" of the Public Account part of the Government Account.
305. Separate registers must be kept for each class of deposits in accordance with the direction contained in this behalf in the Accounting Rules for Treasuries, 1992 or under special instructions of the Finance Department.
306. Unless there is anything repugnant in the subject or context, the relevant provisions of this chapter shall apply to deposit transactions of the Public Works and Forest Departments, except that they may vary or be supplemented by departmental regulations.
307. No money shall be received for deposit in the Public Account unless they, by virtue of any statutory provision or of any general or special orders of the Government, are required to be held in the custody of the Government. Subject as aforesaid, it is the duty of the Treasury Officer to see that, save as expressly otherwise provided by these rules, no money is credited as deposit except under the formal order of a court or other competent authority.
308. The treatment of the following items as deposits is prohibited:
(a) No pay, pension or other allowances should be placed in deposit on the ground of the absence of the payee or for any other reason.
(b) No fines should be placed in deposit on the ground that appeal is pending. They should be credited at once to the Government, and refunded, if necessary, on order of the appellate court. But compensation fines (including costs in crimi
309. (a) All deposits must be separately paid into the Bank with challans/System Generated Challans or other documents setting forth all the particulars necessary for the entries to be made in the Register of Deposits.
(b) Each item of receipt must be recorded in the register of receipts and each entry must be checked and initialed by the Treasury Officer in accordance with the directions contained in this behalf in the Accounting Rules for Treasuries, 1992.
310. (a) Repayment of deposits can be made on demand to the person entitled to receive them after production of an order in T.R. Form 50 from the authority who ordered the acceptance of deposit along with the original copy of the challan.
(b) The authority ordering repayment shall enter the name of the payee, his Bank Account and amount ordered for repayment, after the words passed for payment.
(c) Save as provided in Rule 311 below, a per
311. (a) Earnest money or security deposit cannot be refunded except under a specific sanction order of the Deposit Administrator or the Departmental Officer to do so. While honoring the refund claim the Treasury Officer should endorse upon the original deposit receipt available in the Treasury records about its repayment.
(b) If the Deposit Administrator or the Departmental Officer desires that an item of earnest money or security deposit, instead of being refunded, shall be credited to Go
312. Unless it be otherwise provided by any law, or rule or order issued by a competent authority, a deposit repayment order shall remain in force for a period of three months from the date on which it was issued, after which no payment can be made on its authority unless it is revalidated.
313. At the close of 31st day of March every year all deposits unclaimed for more than three complete account years shall be credited to the Government. For the purpose of this rule, the age of a repayable item or of a balance of it is to be reckoned as dating from the time when the item or the balance, as the case may be, became first repayable.
Note: Of deposits and balances thus lapsing, the Treasury Officer shall submit to the Accountant General immediately after 31st March, a lapsed de
314. The lapsed deposits may be repaid on the basis of sanction of the deposit administrator. The Treasury Officer, shall, before authorizing refund in such cases, ascertain that the item was really received and is traceable in his records, was carried to the credit of the Government as lapsed and was not paid previously and that the claimant's identity and the title to the money are certified by the officer who signed the application for refund. The bill for refund of lapsed deposit should be accompanied by the original challan of deposit.<
315. (a) The application for such repayment shall be made in T.R. Form 51. There must be a separate application for deposits repayable to each person and it shall be issued as the bill on which the payment is to be made at the Treasury.
(b) The repayment of a lapsed deposit shall be recorded in the appropriate deposit register of receipt so as to guard against second payment. If the repayment is made after the register of receipts has been destroyed, the responsibility for verifying the cla
316. Subject as hereinafter provided, the provisions relating to receipt and repayment as made herein before, shall apply in relation to civil and criminal court's deposits, with such adaptation and modification as may be authorized by the Chief Judicial Authority concerned, after consultation with the Finance Department and the Accountant-General.
317. Personal Deposits are of the nature of a banking deposit account, the receipts and payments of which are recorded in personal ledgers. The Personal Deposit Accounts shall generally be authorized in the case of:
(a) appointment of an Administrator for the purpose of administering moneys tendered by or on behalf of Wards' and attached estates and estates under Government management.
(b) moneys tendered by Government officers in their of
318. No personal deposit accounts shall be opened at the Treasury without the written authorization of the Finance Department and Accountant General subject to the conditions that the opening of such account is absolutely necessary:
(a) such account shall be opened Administrator-wise and scheme wise.
(b) shall not be omnibus.
(c) the Treasury Officer and the Administrator shall maintain
319. No personal deposit accounts shall be opened at the Treasury without the concurrence of the Finance Department and authorised by the Accountant General. The Treasury Officer shall issue a cheque book to each deposit administrator in accordance with the prescribed procedure in Rule 99.
320. (a) Whenever under a special order a Personal Deposit Account is opened in the name of a particular Government official for operation of transactions in respect of several schemes/projects the Administrator shall maintain detailed account of the scheme/ projects for which it has been opened. The Treasury Officer shall also maintain subsidiary Ledger scheme-wise and no drawal in excess of the balance of a particular scheme shall be allowed.
(b) Subject to the provisions under Rule 317,
321. Every Personal Deposit Account so authorized to be opened in the treasury by the competent authority shall form a part of the Government Account and be exhibited in the Public Account part thereof under the appropriate Head of account. Balances in such Personal Deposit Account, except in cases of PDA/PLA under Rule 325(1). Criminal Court/Civil Court and Rent Controller, do not lapse to Government, even if outstanding for more than three complete account years.
322. Money tendered as personal deposit may be received at the Treasury from the administrators of the deposits accounts without specification of the details of the items. In case such money is received as transfer credit for a work or service of inter-departmental nature, T.R. Form 43 would be used in accordance with the procedure prescribed in Rule 270 above.
323. Unless in any case the Government otherwise directs, withdrawals will be allowed only on cheques signed by the responsible administrator of the deposit account concerned. Payments in the Treasury accounts would thus be supported by the original paid cheques. Withdrawals shall on no account be allowed to exceed the balance at credit in the deposit account by the deposit administrator.
324. The deposit administrator shall submit such periodical accounts and returns, as may be prescribed, along with the relevant vouchers, to the Accountant General through the Treasury Officer concerned. The deposit account should also be reconciled periodically in the manner prescribed in Rule 333 below.
325. (1) The Personal Deposit Account created by debit to the Consolidated Fund of the State, other than those created under any law or rule having the force of law by transferring fund from the Consolidated Fund of the State for discharging liabilities of the Government arising out of special enactments, shall be closed at the end of the financial year by minus debit of the balance to the relevant service Heads in the Consolidated Fund of the State. Similar Personal Deposit Account, if necessary, may be opened again in the following year, i
326. (a) Payments made to Government by the district boards, municipalities and other local or autonomous bodies for the cost of land taken up on their behalf under the Land Acquisition Act, shall be received at the Treasury in accordance with the procedure prescribed under paragraph 20 in Appendix-7 of Assam Financial Rules.
(b) The number and date of the award statement as well as the date on which the deposit was credited in the treasury accounts shall be noted on all orders and vouchers
327. (a) Deposits for works to be done on behalf of local bodies, other government departments and even private parties, maybe received and dealt with by the Public Works Departments carrying out such works in accordance with the departmental regulations.
(b) When under departmental regulations, the local body or the party concerned is authorized to pay deposit direct into the Treasury, the accompanying challan should clearly state the name of the department to which the amount is creditabl
328. The following procedure should be adopted for collection and distribution of fees received by government servants for work done by them for private bodies:
(a) In cases where a government servant is permitted to retain the whole of the fees he should collect it himself and the government accounts will not be concerned with the transaction.
(b) If the exact amount of the fees and the distribution of shares between the Government and t
329. (1) The expression local fund denotes revenues administered by bodies, which by law or rule having the force of law, come under the control of Government, whether in regard to the proceedings generally or to specific matters such as sanctioning of their budgets, sanctions to the creation or filling up of particular posts, enactment of leave, pension, etc. and includes the revenues of any Body which may be specially notified by the Government as such.
(2) The Autonomous Councils are to
330. No new account can be opened in a Treasury without the written authority of the Finance Department under intimation to the Accountant-General.
331. (a) Save where it is expressly provided by any law or rule having the force of law, moneys pertaining to a local fund may not be received for deposit at a Treasury without the general or special-order of the Government in this regard.
(b) The accounts of the local funds at a Treasury shall be kept as a pure banking account, moneys being paid into and drawn out of the Bank without specification of the nature of receipt or expenditure. Unless in any case the Government direct otherwise,
332. If, under any special orders of the Government, moneys required by a local body have to be drawn on Detailed Bills, such bills shall be presented as far as practicable in accordance with the relevant provisions of Chapter 4 above. The gross amounts of bills shall be debited by the Treasury Officer against the local fund concerned and the deductions on account of income tax, fund subscription, etc. being credited by transfer as distinct entries.
333. (a) The balances at credit of each local fund shall be reconciled at the end of the month with the Treasury Officer and the Bank, by the authority administering the fund. In the event of failure to verify the balance with the Treasury for three consecutive months, no cheque of the administrator shall be enfaced by the Treasury Officer without special permission from the Deputy Commissioner.
(b) The administrators of all local funds shall send to the Treasury Officer certificate of acce
334. Unless otherwise ordered by the State Government, a local funds required to pay in advance the estimated amount of charges to be incurred or cost of such services to be rendered by the Government.
335. Treasury Officer should prepare and send with his monthly accounts a plus and minus memorandum for all deposits and local funds. The actual credits and the actual debits in his books as well as any credits or debits intimated by the Accountant General should only be entered in proper columns, and then the closing balance as shown in the previous months memorandum should be carried forward as the opening balance and thereupon closing balance of the month should be worked out. All this should be done independently and without reference to
336. (a) The Treasury Officer and the administrator of the fund should note that balance as worked out in the Treasury is not final. It is the balance worked out in the Accountant-General's books which is acknowledged by Government and which the Treasury Officer is required to follow as his standard.
(b) The Treasury Officer should note that the figures once booked in his accounts are final and cannot be corrected without an adjusting voucher drawn subsequently, except in the case of cleri
337. Moneys appertaining to special deposit accounts, which do not strictly fall under any of the separate classes specified in this chapter, may be paid into or drawn out of the Public Account, in accordance with such general or special directions as may be issued by the Finance Department in consultation with the Accountant General.
338. The subscriptions to a Service or Provident Fund of the Government may be received from such Government employee 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 of the Government employee concerned. The subscriber himself shall be responsible for seeing that proper deduction is made from his bills, though for his convenience, the responsibility for making necessary deductions regularly and correctly devolves upon the drawers of the bills an
339. When a subscriber to any Fund whose subscriptions as realized by deduction from playbill is transferred to another District or audit circle, the fact that he is subscribing to the Fund shall be certified on the last pay certificate by noting therein, the amount of his monthly subscription and the number of his account.
340. The advances and withdrawals from a Provident Fund may be drawn on T.R. Form No. 53, the bill being supported by a copy of the sanction order issued by the competent authority. The payment may be made on the authority and responsibility of the officer sanctioning the advance or withdrawal without the previous authority of the Accountant General, subject to the condition that the sanction order contains a certificate to the effect that the advance or withdrawal sanctioned therein is covered by the balance at the credit of the subscriber
341. In cases in which the amount is drawn and disbursed by the head of an office, a disbursement certificate in the following form shall be rendered to Director, (Accounts and Treasury Administration), as soon as possible after the disbursement has been made:
"I certify that I have satisfied myself that the sum of rupees.........drawn under the rule.....of the.......Provident fund rules.......Provident fund account of.....on bill No.....dated.....was actually disbursed to.....on.......and
342. Withdrawal from a fund when permissible under the rules of the fund to meet payments towards policies of life insurance or subscriptions to family pension fund may be made, as and when required, by the heads of offices for their subordinates on their own authority. The bills may be prepared in the Miscellaneous Bill form (T.R. Form 48), the particulars regarding the policy or policies on which premium or subscription is to be paid being noted on the bills.
343. (a) When a subscriber to a Provident Fund is about to retire or superannuate and under the Rules of the Fund, the money lying at his credit in the Fund becomes payable to him, such subscriber shall submit an application in the prescribed form, six months in advance of the event. The said application indicating the date of retirement and other particulars shall be forwarded by the Head of the office to the Accountant-General who maintains his Fund Account. The Accountant-General after satisfying himself about the correctness of the claim
344. (1) Unless in any case the Government orders otherwise, every district treasury will be a depot for the custody and sale of stamps of all descriptions. The Treasury Officer will be the Officer-in-Charge of the depot. The Government, if required, may entrust the custody and sale of stamps to treasuries other than the district treasuries. The rules contained in this Chapter apply in their entirety to the work relating to stamps, which are the property of Assam Government.
(2) If and when
345. The Director of Land records and Survey, Assam (DLR&S) is the ex-officio Superintendent, Stamps at Headquarters. There are 61 treasuries in the State of which 25 treasuries deal with procurement, storage, sale and issue of stamps. The entire process of collections of stamp duty which involves forecasting, indenting, receiving, stocking, selling and accounting is monitored by the Director of Land records and Survey, Assam. Kamrup treasury was nominated as the nodal point for receipt, custody and issue of stamps in the State of Assam from
346. (1) In order to enable the Central Stamp Depot (CSD), Nasik to regulate supply periodically and the Treasury Officers should, after ascertaining the probable requirements for the whole year, send an annual forecast to CSD through the Director of Land Records and Survey (DLR&S) by the 30th November each year indicating requirements for the following year.
(2) All forecasts should show in s
347. (1) Immediately after the arrival of supply of stamps from the CSD or from any other local depot, the Officer-in-Charge of the depot i.e. Treasury Officer, shall personally examine the outward appearance of the packets or packages and satisfy himself that they bear no marks of tampering. He may then have the packets or packages opened in his presence and the contents of each packet or package counted either by himself or in his presence. The packets or packages should be opened one at a time.
348. Immediately after the stamps received have been counted, they shall be placed in proper receptacles in the store under double locking in the presence of the officer in charge, arranged in parcels and packets containing the known quantities, the amount and value of each denomination being entered at the same time in a register maintained as well as in CTMIS to show the receipt and issue to and from the store in the double lock. These entries should be checked by the Officer in charge at the time when the stamps are deposited and the corr
349. (A) Ex officio vendor:
The Cashier or any other such person as the Treasury Officer may direct, shall be the ex officio vendor of stamps at each depot. Sales to the public or to licensed vendors shall not be made direct from the stores under double lock, such sales being made by the ex-officio vendor from the supply entrusted to him for this purpose, which will be kept by him under single lock, as prescribed in the rules given below:-
350. On the last working day, the Treasury Officer will count or have counted in his presence the stock both in the double lock and single lock and will record the following certificate:
"Certified that I have personally examined and counted or had it counted in my presence, the stamps of all descriptions and water marked paper in the store on the.......And found by actual calculation, that the value of each description is as stated in the margin. It is also certified that not less than 5%
351. (1) Along with the monthly accounts, treasury Officer will send a statement showing the stamp balances in the single and double locks. The statement should further be bifurcated separately giving the details of single& double lock with respect to opening balances, receipts and sales. This statement shall not be signed by the treasury Officer without reference to single and double lock registers and without verifying the actual stock in the
352. E-stamping is the process by which electronically generated impressions on paper denote the payment of Stamp duty. The person/agency appointed to collect the e-stamp fees shall remit the money to Government authorized Treasury Banks as per the procedure prescribed in this behalf by the Finance department.
APPENDIX 1
[See Rule 4]
Agreement between the Government of Assam and the Reserve Bank of India
[See Financial Rule 467]
An Agreement made this twenty-first day of April, 1937 between the Governor of the Provin
APPENDIX 2
[See Rule 5]
List of Treasuries in Assam
APPENDIX 3 [See Rule 15]
(A) The following checklist with regard to the preparation and form of bills shall be observed:- (1) A bill presented at the treasury as a claim for the payment of any amount by the Government shall contain particulars of:- APPENDIX 4 [See Rule 28]
List of Returns to be submitted by the Treasury Officers Comments: The Treasury Officer is required to maintain a complete list of Treasury Accounts and returns to be Appendix.5 .APPENDIX 5 [See Rule 30] Questions for Inspection of Treasuries
1. (a) Are copies of the Public Works Department Inspecting Officer's certificate that the strong room is secure and fit for use and the Police Superintendent's order prescribing the position of the sentries hung up in Appendix.6 .APPENDIX 6 [See Rule 95]
List showing the more important kinds of bills requiring pre-audit by or previous authority from the Accountant-General before payment is made thereon. The list is illustrative and not exhaustive: (1) Arrear claims of go Appendix.7 .APPENDIX 7 [See Rule 97] Receipts Exempted from Stamp Duty
1. The following are exempt from stamp duty: (a) Receipt given by, or on behalf of, the Government. (b) Receipts on che Appendix.8 .APPENDIX 8 [See Rule 186] Scheme for Payment of Pension of Assam Government Civil Pensioners by Public Sector Banks
The scheme for payment of pension to pensioners through State Bank of India, and other scheduled banks was introduced with effect from..........Pension will be paid th Annexure.I(A) .ANNEXURE I (A) Application for drawal of pension through Public Sector Banks (To be submitted in duplicate)
To, The Treasury/Sub-Treasury Officer (Place) Annexure.I(B) .ANNEXURE I (B)
To, The Branch Manager, .......................(Bank) .......................(Branch) .......................(Address)
Annexure.II .ANNEXURE II Index Register of pension payment authorized through branches of the Banks
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