171. The Comptroller will forward the order of attachment received by him to the Treasury Officer concerned. The Treasury Officer will open a register in the Form noted below, in which he should note all orders of attachment. In the case of non-gazetted Government servants who do not draw their own pay bills the register is maintained by the head of the office. The Treasury Officer or the head of the office will withhold the attached portion of the sa

R.172 .

172. If the Civil Court decline to receive the amount for any reason, the Treasury Officer will refund the amount into the Treasury; and the head of office will refund it by short drawn in next establishment bill and draw it when required by the Civil Court.

The Treasury Officer or the head or office should initial the register when the attachment order is first received and noted and again when the recovery is made and when the receipt from the Civil Court for the amount "paid" is received.

R.173 .

173. The extent to which the emoluments of a Government servant are exempt from attachment for debt is laid down in S. 60 (1) of the Code of Civil Procedure, 1908, as amended by-the Code of Civil Procedure. (Second Amendment) Act, 1937 and further modified by the Government of India (Adaptation of India Laws) Order) 1937 and the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937. The following is an extract of the relevant provisions of the section:

"60. the following property is liable to attachment in execution of a decree..

Provided that the following particulars shall not be liable to such attachment ...namely:

(i) The salary to the extent of the first two hundred rupees and one half of the remainder in execution of any decree other than a decree for maintenance;

(ii) one third of the salary in execution of any decree for maintenance.

R.174 .

174. If at the time of distribution of pay, the payee does not present himself before the end of the month, the amount drawn for him Should ordinarily be refunded by short drawn in the next bill, it being drawn anew when he presents himself to receive it. In case, however, where the restriction will operate inconveniently, the amount of the undisbursed pay, at the option. of the Disbursing Officer, may be retained for a period not exceeding three months provided proper arrangement can be made for the safe custody of the sums retained. Pay must not under any circumstances be placed in deposit. So long as the drawing officer finds himself in a position to keep a proper watch over undisbursed amounts, by a periodical examination of acquaintance rolls and office copies of bills, it is necessary for him to keep a detailed account showing the amounts drawn from the treasury from time to time and their subsequent disposal. There is no objection, however, to such an amount b

R.175 .

175. Undisbursed balance of cash obtained by Public Works Disbursing Officers from treasuries on bills for pay and allowances of establishment, not charged directly to works, may be kept in departmental cash chests, but they should not be mixed up with regular cash balances of the department accruing from many obtained on cheques.

R.176 .

176. The following procedure should be followed in keeping watch over undisbursed balance of cash for pay and allowance of establishment under the control of a Public Works Department, Sub-divisional Officer:

(i) The acquaintance rolls should he returned to the divisional office, as soon as disbursements are completed put, in cases where disbursement cannot be made within three months they must returned to the divisional office in time to enable the divisional officer to refund the amount and furnish the certificate prescribed on the bill forms.

(ii) Passed bills or acquaintance rolls with cash order-Government draft or cash to pay traveling allowance should be sent by name to the Sub-divisional Officer, so that they may not get into the hands of the sub: divisional clerk who often opens letters during the Sub-divisional Officer's absence on tour.

R.177 .

177. Article 181 of the Assam Pension Manual and the rules and orders. issued there under provide for a preliminary verification within six months before an applicant retires if he is non-gazetted Government Servant. Before applications. for pensions or gratuities on behalf of superior servants are drawn up, statements of their services should first be prepared and submitted to the Comptroller for preliminary verification.

R.178 .

178. All applications for pension should be promptly disposed of and alt objections raised by the Comptroller in connection therewith should be promptly answered.

R.179 .

179. The following documents are required to be furnished to the Comptroller to enable him to issue orders for payment of an anticipatory pension under Art. 194 of the Assam Pension Manual, where necessary:

(1) A copy of the first page of the application for pensions;

(2) The service book and a statement showing the period of service verified from local records;

(3) The verified statement where the service has been verified by the Audit Office;

(4) Last-pay certificate;

(5) A certified copy of the pensioner's photograph in passport size as prescribed in R. 83 of the Assam Pension Manual;

(6) Two thumb and finger impression slips, where necessary;

(7) Medical certificate, when the application is for an invalid pensions; and

(8) A declaration signed by the applicant as prescribed in Art.

R.180 .

180. Before dispatching an application for pension or gratuity to the Comptroller the head of an office should satisfy himself that the application has been prepared in conformity with the instructions noted below:

(1) Affidavits and evidence of contemporary employees should be submitted for such periods of service as are not verifiable from records.

(2) Affidavits and evidence of contemporary employees should state in full detail

(1) whether the applicant was in permanent employ, and

(2) whether there were any breaks in the service or any leave was granted.

(3) Age:- When the precise date of birth is not known, the procedure laid down in Subsidiary Rule 8 framed under Fundamental Rule 10 should be followed.

(4) Age as given in the service book, if subsequently amended, should be supported by order of the competent authori

R.181 .

181. A copy of the pensioner's photograph in passport size duly certified -by the head of the office as the true photograph of the pensioner in question should accompany the pension application. The cost of the photograph will be borne by the pensioner concerned. The controller will have the photograph pasted on the disbursing officer's half of the pension payment order with a view to provide the treasury officer with an easy means of identification. This procedure will not apply to European ladies, pardah ladies, ex-gazetted Government servants, Government title holders and to those pensioners who are exempted by Government nor to those who desire to draw their pensions in other Provinces which do not require a photograph as a means of identification, but will apply to those whose pensions are transferred from another Province for payment in Assam unless they fall within any of the exceptions specified above.

R.182 .

(1) All applicants for service pensions with the exception of those hereinafter mentioned in sub-R. (10) shall, at the time of preparations of their applications for pension make, before the head of the office. in the first page of their application for pension in the space provided therein for the purpose, impressions of the ball of the thumb and all the fingers of the left hand. If in any case attendance before the head of the office be a matter of difficulty or occasion undue expense to the applicant, he may, with the consent of the head of the office, give the impressions before 'a magistrate who should satisfy himself as to the identity of the applicant and record in certificate stating that he has done so and that the impressions have been taken in his presence.

Note. Thumb and finger-impressions and specimen signatures of pensioner of the Assam Rifles attached to the Lungleh Outpost, taken in connection with their applications for pensio

R.183 .

183. The claim against and the recovery from a pensioner may be one or other of the following:

(1) Recovery as a punitive measure in order to make good loss caused to Government as a result of negligence or fraud on the part of the person concerned while he was in service.

(2) Recovery of other Government dues such as over issues of-pay allowances or leave-salary, or admitted and obvious dues such as house-rent, Postal Life Insurance premia, outstanding motor car, house-building, traveling allowances or other advances.

(3) Recovery of non-Government dues.

None of the recoveries mentioned above may be effected by a reduction of the pension about to be sanctioned, except in the following circumstances:

(a) When an officer's service has not been thoroughly satisfactory a reduction in the amount of his pension may be made under Art- 109 of the Assam Pension

R.184 .

184. The Provincial Government perform the functions of the Chief Revenue Authority (or the Chief Controlling Revenue Authority) for the purpose of dealing with provincial pensions as contemplated in the Pensions Act. They have been entrusted under the provisions of S. 124 (I) of the Government of India Act, 1935 with all the functions of Government under the Pensions Act of 1871 in relation also to federal pensions as grants which have been performed by them up to the 31st August, 1938 by virtue of the Government of India (Adaptation of Indian Laws) Order, 1937 and Paragraph 8 of the India and Burma (Transitory Provisions) Order, 1937.

R.185 .

185. The sanction necessary for refunds of revenue is regulated by the rules in the Book of Financial Powers, Assam. This sanction may either be given on the voucher itself, or quoted on it, a certified copy being attached when such orders are not separately communicated td the audit office.

R.186 .

186. Remissions of revenue allowed before collection should be treated as reductions of demands and cash repayments of such Revenue after collection, adjusted under the head "Deduct-Refunds" subordinate to direct receipts. All other funds of revenue and repayments of "Receipts and Recoveries on Capital Account" should be taken in reduction of the receipts under the heads concerned through the head "Deduct-Refunds".

R.187 .

187. Before a. remission or refund or any kind, otherwise in order. 18 allowed, the original demand or realisation, as the case may be, should bet traced and a reference to the remission or repayment should be so recorded against the original entry in the cash book and other accounts as to make the entertainment of a double or erroneous claim impossible. Any acknowledgment previously granted should be taken back if possible and destroyed.

Rules for the grant of refund of the value of stamps are given in Appendix 6.

R.188 .

188. The procedure to be observed for the payment of compensation for land taken up for public purposes, under the Land Acquisition Act of 1894, is regulated by the rules in Appendix 1.

In the case of land acquired by private negotiations the officer who settles the price, etc., should draw up Form A prescribed in, Appendix 7 for use in the case of an a ward, and this should be made the basis of the subsequent payments.

R.189 .

189. Rules regulating departmental construction of buildings other than in the forest and public works departments are given in Appendix. 8.

R.190 .

190. Rules regarding the use of Government Transport in the Lushai Hills are contained in Appendix 9.

R.191 .

191. The public works, forest and certain other departments of Government viz., Jails. Agriculture, etc., obtain large quantity of stores for consumption, manufacture or otherwise.. The departmental officers entrusted with. the care, use or consumption Of these stores; are responsible for maintaining correct records and preparing correct returns in respect of the stores entrusted to them. The term "Stores" includes among other things stamps and excise, Bandaroles stored in treasuries, the detailed rules relating to which are contained in S. (I) of 'Part III of the Assam Stamp Manual issued by the Finance Department.

R.192 .

192. All materials received should be examined, counted, measured or weighed, as the case may be, when delivery is taken, and they should be kept in charge of a responsible Government servant who should be required to give certificate that he actually received the materials and recorded them in his appropriate stock registers.

R.193 .

193. When materials are issued' from stock for departmental use, manufacture of sale. etc" the Government servant in charge of the stores should see that a requisition or indent in proper form has been made by a properly authorised person examine it carefully with reference to any orders or rules for the issue of stores and sign it after making suitable alterations under his dated initials, in the description and quantity of materials if he is unable to comply with the requisition in full. The requisition or indent should be returned at once to the requisitioning officer for signature. When materials are issued, a written acknowledgment should be obtained from the person to whom they are ordered or dispatched or from a duly authorised agent.

R.194 .

194. The accounts are of two kinds---

(a) Quantity 'accounts,

(b) Value accounts.

(a) All quantities received in or issued from stores should be entered in the stock account under the respective heads on the dates the transaction takes place, and balances struck every month which should correspond with the quantities in stock at the close of each month.

The detailed rules for the maintenance of stock account of different classes of materials and for submission of periodical returns are laid down by Government, and will be found in the departmental manuals;

(b) The value accounts should show the money value of the materials received in and issued from stock. The value of all the materials obtained from different sources, either by cash payment or by book adjustment, should therefore be entered on the payment side. The receipt side should show the value of

R.195 .

195. The balance in stock should be half-yearly examined to see whether the balance in hand represents the quantities as well as value borne on the account books. Any discrepancy discovered in the verification should be fully explained, and the book balance set right under orders of the competent authority.

The verification of stores will be made by some higher official of the same or different department and must in no case be made by the official liable to be required to pay for deficits, if any, in the stores. If in any case an officer checks his own stores some other arrangement should be made within the department. If the stores are of a technical nature and cannot be expertly checked by a superior official of the same department, a suitable expert from another department should be borrowed if available; if an expert from another department cannot be borrowed, the best" arrangement possible must be made within the department.

R.196 .

196. The stores of the public works department are divided into two classes

(i) Stocks, which includes materials at site or charged direct to Works;

(ii) Tools and Plant.

A divisional officer is responsible that proper arrangements are made throughout his division for the custody of all Government stores; and unless there are orders to the contrary sectional officers will hold charge of, and be made responsible for the stores in their charge.

The nearest senior officer is bound to take charge of stores or cash which; from the death or departure of the person lately in charge, or from any other cause, may be left at or near his station without adequate protection.

R.197 .

197. Stock, including road metal, and materials, required in ordinary course for the execution of sanctioned works may be procured, subject to the provisions of the stores rules, on the authority of the Executive Engineer. In order to avoid losses to Government when calling on firms for quotations for the supply of materials, the firms should invariably be asked to state the time from receipt of the - order within which dispatch can be made, and when the order is placed the attention of the firm should be drawn to his period. If the stores are to be manufactured, a separate estimate for their preparation may be required, as laid down in R. 201. "Tools and Plant" can only be purchased or manufactured, on estimates sanctioned by competent authority, unless the amount does not exceed Rest 500

R.198 .

198. The general rule for the supply of articles required for the public service, whether of indigenous origin or otherwise, will be found in the store rules (Appendix 10). The restrictions imposed by these rules do not apply to purchases made by, or behalf of, Indian States, Municipalities, or Local Funds, excepting when the stores purchased are paid for from Government revenues on behalf of Government, or from funds advanced by Government. In the later circumstances Government may, however, direct that the provision of these rules need not apply. When a Public Works Department Officer carries out a work for any of the bodies referred to above, the rules shall apply, except when they specially desire to have the stores purchased otherwise, and the Government as accorded its approval.

R.199 .

199. Indents on other departments in India, when not required to be prepared on special forms, should be prepared in duplicate on financial Rule, Form No. 18. Receipts in forms supplied by the Ordinance, or other departments, must be granted for all stores obtained. In the absence of special instructions to the contrary, Divisional Officers are prohibited from restoring to the Ordinance Department, or to the Supply and Transport Corps., for the supply of any articles which can be procured in the local market, or made up in their own workshops.

R.200 .

200. Articles which have not to be obtained from England in accordance with the store rules and which cannot be conveniently made up in workshops, may be procured on indent from any Government workshop authorised to undertake work for other departments. No work is to be undertaken in workshops of the department, other than work required for the various branches of the department, except under some general or special order of Government. No work should be undertaken for municipalities, or parties, before the whole estimated cost, including all charges for supervision, profit, etc., that may be leviable under the rule for the time being in force, has been paid to the Executive Engineer, or into a Government treasury, to the credit of Public Works Department. This rule may be relaxed at the discretion of the Executive Engineer only in the case of employees of the division; provided that the expenditure incurred is deducted monthly from their pay.

R.201 .

201. The manufacture or collection of materials involving an outlay of Rs. 10,000 or upwards must in all cases be covered by an estimate. If the material be for a work already duly sanctioned or for reserve stock within the limit sanctioned for the division, the estimate will only be required the approval of competent authority as indicated in Serial No. 17 under "F-other expenditure' of Appendix III to the Book of Financial Powers, Assam, but in all other cases the estimate must -be duly sanctioned as for an original work.

R.202 .

202. Reserve of stock will only be maintained when necessitated by the remoteness of the division or works from the market or source of supply, or for use in emergency. When it is considered necessary that reserve should be maintained, the maximum limit will be fixed by the Chief Engineer. Divisional Officers are empowered to purchase or manufacture stores to maintain the reserve, subject to the approval or sanction to estimates required by the previous paragraph.

R.203 .

203. When stores (including tools and plant) are sold to the public works or other departments (including State railways), or are issued on account of any work executed for them in workshops at their full value, an addition of 10 percent must be made to cover charges for supervision, storage and contingencies. This addition may, however, be waived by the officer empowered to sanction the sale in the case of surplus stores which, in his opinion, would otherwise be un saleable.

R.204 .

204. When stores (including tools and plant) of any kind become unserviceable, a report must be made on the survey report Financial Rule, Form.. No. 18-A, to the authority competent to issue orders for disposal giving the period during which the articles have been in store or in use, and the reasons for, and cause of deterioration.

Except as specially provided elsewhere no public stores should be sold otherwise than by public auction. Commission, which should not exceed 5 percent, may be allowed to the auctioneer, .not being a departmental subordinate but no commission can be allowed on private sales.

R.205 .

205. The stock of a division is sometimes kept in a single godown or yard in charge pf a store-keeper or other officers or each Sub-divisional Officer may have a separate stock in his charge, either at his headquarters or scattered over the submission in the direct custody of subordinates or other sectional officers. Against the stock, although scattered over the entire division may be in the general charge of a single official and the Sub-divisional Officers may merely indent upon him, by keeping all the accounts. The stock account should be kept in accordance with the rules detailed below whatever be the arrangement in force in the division.

R.206 .

206. Materials may be received on stock from the following sources:

(a) Suppliers;

(b) Director of Industries and Supplies.

(c) Other sub-divisions, divisions or departments (including Government workshops) ;

(d) Manufacturers; and

(e) Works buildings, etc.

In all cases there should be proper authority for the receipts by the storekeeper or the sectional officer concerned, of materials to be brought on to stock. This authority should be given in writing by the Divisional Officer.

R.207 .

207. All materials received should be examined and counted, or measured, as the case may be, when delivery is taken. Any certificate that the store-keeper or sectional officer concerned may be called upon to record In respect of the receipt of stores, giving an acknowledgment to a supplier or any other purpose, should be in the following form:

Received on.............and recorded duly in the, Register of Stock; see also page ............. of Measurement Book No............

Date.................

Signature

Note. In the case of local bazaar purchases, chargeable either to works or to office contingencies, Financial Rule, Form No. 18, indent for stores, in bound books should be introduced. The receipt of stores should be endorsed by the receiving officers on the counterfoils, which will serve to form a systematic record of such purchases and should enable the disbursing officers t

R.208 .

208. Materials may be issued from stock for the following purposes:

(a) For use on works either by issue to contractors or direct (vide

(b) For despatch to other submissions or departments;

(c) For sale to contractors' employees, other persons, or local bodies.

They should be issued only on receipt of an indent in Financial Rule, Form No. 18 signed by the Divisional or the Sub-divisional Officer. But when a sectional officer has to issue stock materials for the requirements of works under himself, the use of this form is not obligatory, if the sectional officer has been authorised by the Divisional Officer to draw such materials from his stock up to any assigned limit not exceeding the provision made for materials in sanctioned estimates.

Note 1. When examining Registers of Stock Issues and Works Abstracts, Sub- divisional Officers should see that in pra

R.209 .

209. When issuing materials from stock, the store-keeper or sectional officer should examine the indent and sign it after making suitable alteration, under his dated initials, in the description and quantities of materials if he is unable to comply with the indent in full. He should then prepare and sign the form of the invoice attached to the indent according to the supply as actually made. The indent should then be returned, at once to the indenting officer for signature on invoice portion.

Note. It should be seen that the acknowledgment of materials is signed by the person to whom they are ordered to be delivered or despatched or by a duly authorised agent. This applies also to issues made to contractors and private persons.

R.210 .

210. Ordinarily all transactions of receipts and issue should be recorded strictly in accordance with the rules, in the order of occurrence and, as soon as they take place, but as an exception to this rule, the issues of petty stores by a sectional officer direct to work under his supervision may be shown in the accounts collectively once a month when closing the accounts of the month.

R.211 .

211. Bills of suppliers should, before payment, be examined and dealt with in the manner prescribed in Rs. 305 to 317.

Note. Special attention is invited to R. 316 the object of which is to prevent erroneous double claims being put forward successfully. Store-keepers and sectional officers may, if desired, be required to verify suppliers bill before payment (vide R. 207), but the disbursing officer is responsible that no payment is made unless the precautions referred to above have been observed.

R.212 .

212. Cash payments should not be made for stock received from other source.

R.213 .

213. An issue rate is assigned to each new article as it is brought to stock. This rate is fixed on the principle that the cost to be charged to work on which the materials are to be used should approximately equal the actual cost of the stores and that there may be no ultimate profit or loss in the stock accounts. It should provide, beyond the original price paid and the cost of carriage, etc., for

(1) The expenditure on work-charged establishment employed on handling and keeping the initial accounts;

(2) The expenditure on the 'custody of stock;

(3) The expenditure on the maintenance of the store godown or yards, and

(4) Loss from depreciation or wastage; but should in any case be in excess of the market rate.

Note 1. It is not necessary that the issue rate for an item should be the same in all sub-divisions, but a uniform rate should ordinarily be

R.214 .

214. As purchases are made or contracts for the supply of materials are entered into, variations in cost should be watched, and if these are appreciable, issue rates may, and in important case, shall, at once be raised or lowered, as may be necessary. Further, when closing the Yearly Register of Stock, all rates must be reviewed and revised, if necessary, to bring them within the market rates;

R.215 .

215. If the issue rate of an article of stock is appreciably less than the market rate, the following precautions should, be taken in. addition to any restrictions on sales or on issues outside the division which the Divisional Officer may prescribe.

(a) Issues to contractors and sales shall be made at market rates [but see Rs. 336 and 337.

(b) Issues to other divisions and departments may be made at a rate higher than the issue rate.

R.216 .

216 (a) The Sub-divisional Officer is responsible that the value of materials sold to municipalities, local funds and the public, and of issues made to contractors for private use, is recovered in cash at the earliest opportunity.

(b) The Sub-divisional Officer is also responsible for the clearance, from works accounts of all outstandings against contractors on account of the recoverable value of materials issued to them by charge to works.

R.217 .

217. Fictitious stock adjustments are strictly prohibited, such, for example, as

(1) the debiting to a work of the cost of materials not required in excess of actual requirements,

(2) the debiting to a particular work for which funds are available of the value of materials intended to be utilised on another work for which no funds are available,

(3) the writing back of the value of materials used on a work to avoid excess outlay over appropriation etc.

Any breach of this rule constitutes a serious irregularity, which will be brought prominently to the notice of the Government by the Comptroller.

R.218 .

218. Executive Engineers and Public Works Disbursers should personally make a general review of their stock and issue rates annually at the end of September and consider whether the rates of any of the articles in stock which can be considered to have a market value in the locality require revision owing to appreciable difference in the current market rates in the locality or for other special reason. The reason for any proposed revisions should be stated and a certificate given as follows:

"I have reviewed the stock rates and consider that the following revision should be made for reasons stated" or, "that no revisions are necessary."

R.219 .

219. The Divisional Officer should also make a review of the stock balances and record his remarks and order in the register in Financial Rule, Form No. 19.

Note. The review should be directed especially towards ensuring that stores are priced in accordance with the rules, that stocks are taken periodically by responsible officers, and that stocks of individual items are regulated on a consideration of actual requirements of the near future and with due regard to the average consumption of the past. The object to secure is that the stock on the register shall consist only of efficient and necessary articles priced within the rates at which they could be purchased at the time.

R.220 .

220. Sub-divisional Officer shall verify the stores in full once a year.

The Divisional Officer shall verify annually ten percent of all stores within three months previous to the date of submission of the Stock and Tools and Plant returns.

Note. In the Lushai Hills the Sub-divisional Officer (Public Works Department) shall verify all Stores and Tools and Plant at headquarters once a year. Stores and Tools and Plant in outlaying areas should be verified when he is able to visit such areas; provided that a check is made at least once in every two financial years.

R.221 .

221. When the stocks of an article are scattered in a sub-division, it may not be possible to test the aggregate book balance of any article for the sub-division by an actual verification of all the stocks of it at the same time. In such cases, the various stocks in charge of a sectional officer of each article should, as far as possible, be verified at or about the same time.

The procedure of verification outlined in the foregoing rule is suitable primarily for divisions executing ordinary works. In the case of special stores depots or divisions or of construction divisions where there may be large concentration of stores; their physical verification should be performed by such agency and in such detail as may be decided by Government in consultation with the Audit Officer.

R.222 .

222. The results of all verifications of stock should be reported to Divisional Officer for orders but, as soon as a discrepancy is noticed, the book balance must be set right by the verifying officer with a suitable remark.

R.223 .

223. All articles of tools and plant received should be examined and counted when delivery is taken.

R.224 .

224. Payment for toots and plant received from suppliers and other sources should be made general in the manner prescribed for stock receipts. But when the Mathematical Instrument Department IS unable to supply any instruments indented for and arranges for their purchase; the supplier's bill will, if that Department so desires, be paid in cash or by a Government Draft.

R.225 .

225. When tools and plant are lent to local bodies, contractors or others, the hirer and other should be determined in accordance with the rules in Appendix 11 and should be recovered regularly.

R.226 .

(b) For Sales and Transfer

226. The Sub-divisional Officer is responsible that when tools and plant are disposed of by sale or otherwise, with the sanction of competent authority, the amount recoverable from parties concerned is realised at the earliest opportunity.

R.227 .

227. The rule regarding verification of stock applies also to verification of tools and plant except that when any articles are found deficient, a note of the deficiency should be made in the account of issue only without any correction of the book balance.

R.228 .

228. Supplies of road metal should be measured and paid for in the same way as supplies of other materials for works.

R.229 .

229. The verification of the road metal should be generally on the lines of the verification of the materials charged to works [vide R. 347].

R.230 .

230. A rate book or Schedule of rates showing the lowest rate at which metal can be supplied to the roadside throughout the division should be kept in the divisional office in Financial Rule Form No. 20 (with such modifications as may be considered necessary by the Divisional Officer to suit local conditions. The rates should be revised, from time to time, as old quarries are exhausted or new ones opened, or as other circumstances affect the rates.

[N. B. His Excellency the Governor has assigned to the Forest Department the construction and maintenance of works, lands and buildings required for and used by that Department.)

R.231 .

231. For works executed by labourers, whether paid by the day or otherwise, a muster roll must be kept showing the names of labourers, the number of days they have worked, rate of pay and the amount due to each. This nominal muster roll is the initial record of the labour employed each day on each work and must be written up daily by the subordinate deputed for the purpose.

R.232 .

232. Payments on muster roll should be made or witnessed by the officer of highest standing available, who should certify to the payments individually or by groups. They should be made as expeditiously as possible.

Muster rolls should never be copied or prepared in duplicate, and payments must invariably be made and accounted for on the roll, as originally prepared.

The amount paid on each date should be noted in words as well as in figures on the foot of the muster roll.

After payment an abstract should be prepared in Financial Rule, Form No. 21, wherein the amount paid should be certified; this abstract will be the voucher in support of the charge in the cash book

R.233 .

(a) In the case of walk or supply of sufficient magnitude a contract should be made on a, written agreement and registered, so that it can be maintained in the court of law in the event of dispute. The general principles applicable to contracts as laid down in Annexure A to Appendix 8 to these rules should be observed.

(b) Payments can be made to contractors only by the Divisional Officer or by an authorised Subordinate Government servant. Claims for such payments should be prepared, preferably by the claimants themselves, in Financial Rule Form No. 22, and no payment should be made until the correctness of the claim in respect of quantities and rates;-as well as the quality of the work or supply, and other necessary factors, have been accepted by a responsible Government servant.

R.234 .

234. Work done otherwise than on a lump sum contract, and supplies made by a contractor, should unless impracticable, be measured (weighed or counted) before payment therefore is made. The details of the measurements made should be systematically recorded in a book called the measurement book, which will form the basis of all accounts of quantities. The description of the work or supply must be lucid so as to admit of easy identification and check. The pages of the book should be machine numbered, and no page may be tom out, nor may any entry be erased or effaced so as to be illegible. All corrections must be duly attested by a responsible Government servant.

R.235 .

235. A reference to the vouchers in which the quantities are entered for payments, as well as the date of entry, should be given by an endorsement upon the original entries in the measurement book, and no contract certificate or bill should be signed without thus crossing off the connected entry in the measurement book. The document in which payment is made should invariably bear a reference to the number and page of the book in which the detailed measurements are recorded.

R.236 .

236. Advances to contractors may be given in exceptional cases only when no other arrangements can be made for carrying on the work. An advance can be made only under the orders of competent authority, and security must be taken, if possible, for its summary recovery in the event of its not being adjusted by work done.

Note. Competent authority referred to in this rule is defined in serial Nos. 7, 8 and 9 under "G-Loans and Advances" of Appendix III to the Book of Financial Powers, Assam.

R.237 .

237. Works requiring the sanction of an authority higher than the Divisional Officer cannot ordinarily be commenced until the sanction has been accorded. All such sanctions will be numbered consecutively by the Conservator of Forests for each financial year, and they will be communicated by him to the Comptroller in monthly lists.

A detailed record of the sanction relating to each sanctioned work and of the expenditure incurred thereon from time' to time should be kept in a register showing the name of the Range, nature of work, number and date of sanction and the amount sanctioned and the months, particulars and amounts for expenditure. The number and date of letter under which completion report is sent should also be recorded in this register.

R.238 .

238. When a sanctioned work is completed, all outstanding liabilities should be discharged as soon as possible and the account of the work should be closed. A completion report showing the amounts sanctioned and actually expended in the same details as in the monthly accounts should then be submitted through the Comptroller to the Conservator who should forward it to Government. if the work was sanctioned by the Government.

R.239 .

239. Departmental stores such as saws or other tools of like nature may be hired out to contractors only in a case of emergency. Hire should invariably be charged in all such cases at the rate of 24 per cent per annum on the original cost of the stores, I/12th of the annual rate being charged for a month or part of a month. The hirers shall be required to pay the hire in advance and security equal to the value of stores. They will bear all incidental charges and make good the loss or damage, if any. The stores should be returned as soon as the emergency ceases.

R.240 .

240. For every works, except petty works and repairs the cost of which does not exceed Rs. 1.000, and repairs for which a lump sum provision has been sanctioned, a detailed estimate must be prepared for the sanction of competent authority; this sanction is known as the "technical sanctions" to the estimate. Except where definite provision is made in these rules to the contrary technical sanction can only be accorded by Government in the public works department, or where power has been delegated to them, by officers of that department.

R.241 .

241. For every work, other than petty works, initiated by or required by any department, it is necessary to obtain the concurrence of the department concerned to the proposals before technical sanction can be accorded in the public works department. The formal acceptance by the department concerned is termed "administrative approval" and is, in effect, an order to the public works department to execute certain specified works at a stated sum to meet the administrative needs of the department requiring the work; the accord of administrative approval in no way dispenses with the necessity for technical sanction, which must be obtained before construction can be commenced. Administrative approval should not be accorded until the professional authorities have intimated that the proposals are structurally sound, and that the preliminary estimate is sufficiently correct for the purpose and in the case of works costing over Rs. 5.000 until the concurrence of the finance dep

R.242 .

242. An application for administrative approval should be accompanied by a preliminary report an approximate estimate and by such preliminary plans information as to the site and other details as may be necessary to elucidate the proposals. The approximate estimate and preliminary plans will be furnished by the public works department.

R.243 .

243. When owing to modification or deviations from the original proposals, or when from the preparation of the detailed estimate, or in course of execution, it becomes apparent that the cost of the work will exceed the amount administratively approved by more than 10 per cent, revised administrative approval to the increased expenditure must be obtained; similar steps must be taken if the original proposals are materially departed from, even if no increased cost is thereby incurred.

R.244 .

244. Applications for new buildings, and for additions or alterations to existing buildings, should be made by the officer of the department concerned, in communication with the Executive Engineer. It is the duty of the Executive Engineer, while giving due weight to the opinions of the department concerned to oppose any applicant for works of the real necessity for which he is not satisfied; whether he is unable to recommend the execution of a work, he should explain his objections to the officer concerned and, if he fails to convince him, he should refer the matter to the Superintending Engineer. The actual execution of works, asked for by civil officers, must in every case be dependent on funds being available.

R.245 .

245. The local head of a civil department may call upon the Executive Engineer to report on proposals for additions or alterations to the buildings in his use and to state the probable cost; but Executive Engineers cannot be required, except by their departmental superiors; to prepare the detailed designs and estimates necessary for technical sanction.

R.246 .

246. On the requisition of an initiating authority, the Executive Engineer concerned will prepare a rough plan and an approximate estimate (based on mileage or plinth area rate) of the work proposed, but if the initiating authority is not himself the head of the department, he will explain the proposals to the head of his department and will obtain his concurrence to a request for rough plans and estimates being made. The object of this latter provision is that the public works department shall not be called upon to prepare plans and estimates for works without an assurance that the necessity of .the work and accommodation required have been carefully considered and that there is a reasonable probability of the work being undertaken in the near future. The Executive Engineer should indicate clearly the style of execution proposed and should give the information and data on which he bases his rates. He should include an approximate valuation of any land required and o

R.247 .

247. When final projects are sanctioned they should be reported to Government for allotment of funds.

R.248 .

248. The papers to be submitted with the project for a work will consist of report, a specification, a detailed statement of measurements, quantities and an abstract showing the total estimated cost of each item. These documents together form what is called "the estimates". The manner in which it is proposed to execute the work will determine the form in which the abstract is framed [See R. 352]. To facilitate the preparation of estimates, a schedule of rates for each kind of work commonly executed should be kept up in each division. The estimated rates should generally agree with the schedule of rates but if for any reason these are not considered sufficient, or are in excess, a detailed statement must be annexed to the estimate showing the manner in which the rate used in the estimate is arrived at. It should be prepared on the basis of the rates prevailing in each locality and necessary analysis of the rates for each description of work and for the varying conditi

R.249 .

249. The recognised systems for carrying out work and supplying of carrying materials otherwise than by the employment of daily labour, are "piece-work" and "contract work", Piece-work is that for which a rate only is agreed upon without reference to the total quality or the quantity to be done within a given period. The term "contract", as used in this Chapter, does not include agreements for the execution of work by piece-work nor does it include ordinary purchases of materials. An other work, done under agreement, is termed "contract-work" and agreements for such work, which should invariably be in writing and should be precisely and definitely expressed should state the quality and quantity of the work to be done, the specifications to be complied with, the time within which the work is to be completed, the conditions to be observed, the security to be lodged; and the terms upon which the payments will be made and penalties exacted with any provisions necessary f

R.250 .

250. "Contract" may be of three kinds, viz., lump sum; schedule and a combination of these two:

In a lump sum contract, the contractor engages to execute the work with all its contingencies for a fixed sum;

Schedule contracts are those in which the contractor undertakes to execute the work at fixed rates, the sum he is to receive depending on the quantities and kind of work done or materials supplied;

The third kind of contract is a combination of both these. Thus a fixed sum is proposed for the completion of the work as specified and a Schedule of rates is agreed upon by which to regulate the price to be paid or to be deducted for additions and alterations.

R.251 .

251. Engineers and their subordinate are responsible that the terms of contracts are strictly enforced, and that no act is done tending to nullify or vitiate a contract. All contract deeds must be executed on one or other of the standard forms, but they may be modified to suit local requirements after consultation with the legal advisers of Government. The terms of a contract once entered into should not be materially varied without the previous consent of the officer competent to enter into the contract so varied. All agreements or security bonds entered into with the public works department by contractors for the execution of work or for securing the due performance of contracts are exempt from stamp duty.

R.252 .

252. Before a work is given out on contract, the Executive Engineer must prepare the necessary "contract documents" such as -

(i) a set of drawing showing the general dimensions of the proposed work, and, so far as necessary, details of the various parts;

(ii) A specification of the work to be done, and of the materials to be used;

(iii) A schedule of quantities; and

(iv) A set of "conditions of contract" to be complied with by the person whose tender is accepted.

R.253 .

253. If the tender is of a peculiar character, it will generally be desirable for officers to submit the contract documents to their superiors before acceptance. In works of great magnitude, contract deeds should be specially prepared by the Government law officers.

R.254 .

254. Sealed tenders should invariably be invited in the most and public manner possible, by advertisement in the Government Gazette or the Press, or by public notice in English and the vernacular; tenderers should have free access to the contract documents. The notice should state:

(1) The place where, the time when, the contract documents can be seen, and blank forms of tender obtained;

(2) The place where, and the time and date on which, tenders are to be submitted and are to be opened;

(3) The amount of earnest money to accompany the tenders and the amount and nature of the security deposit required in the case of the accepted tender. The earnest money required should either be forwarded with the tender in currency notes or deposited in the treasury, the duplicate copy of the chalan being attached to the tender; cheques on banks should not be accepted for this purposes;

[N

R.255 .

255. The amount of earnest money to be deposited should be sufficiently large to be security against loss, in case of the contractor failing to furnish the required security within the appointed time after the acceptance of his tender, or until the sum due to him forms a sufficient guarantee as the case may be. In the event, however, of materials being supplied by the contractor, no earnest money or security deposit is required when completed items of work are done on piece work arrangement in K-2 Form.

Note. Illiterate Nagas and Manipuris in the Naga Hills and in the Manipur State and illiterate Lushais in the Lushai Hills undertaking piece work arrangements in K- 2 Forms may, at the discretion of the officers accepting the tenders, be exempted from paying any earnest money or security deposit for the security of materials issued to them by the Government.

R.256 .

256. Usually the lowest tender should be accepted, unless there be some objection to the capability of the contractor, the security offered by him or his execution of former work; In selecting the tender to be accepted. The financial status of the individuals and firms tendering should be taken into consideration in addition to all other relevant factors. At the same time the acceptance or rejection of tenders is left entirely to the discretion of the officer to whom .the duty is, entrusted and no explanation can be demanded of the cause of the rejection of his offer by any person making a tender. Such an explanation may be called for by superior authority if considered necessary.

R.257 .

257. In cases where the lowest tender is not accepted, reasons should be recorded confidentially except when the value of the tenders, whether in K-2 Form or otherwise does not exceed Rs. 500 and the rates do not exceed the sanctioned schedule rates of the division.

R.258 .

258. Authority should always be reserved to reject any or all of the tenders received, without the assignment of a reason, and this should be expressly stated in the advertisements. All tenders received for the same contract should be opened by the Executive Engineer or other officer in person, in the presence of such of the tenderers or their agents as may choose to attend. No tender should be accepted from any person directly or indirectly connected with Government service, or which involves an uncertain or indefinite liability or any condition of an unusual character.

R.259 .

259. Security should in all cases be taken for the due fulfilment of a contract.

This security may be:

(a) A deposit of cash, Government securities, Municipal debentures, Port Trust bonds and (deposits of all Scheduled Banks) approved by Governments;

(b) Post Office 5-year cash certificates for the amount at which the certificates were purchased but not for their face value;

(c) A deduction of 20 per cent from the monthly payment to be made on account of work done;

(d) Personal security of two persons of known probity and substance;

(e) A guarantee bond from a recognised bank approved by Government.

Note- Government securities, municipal debentures or Port Trust bonds should be accepted at their market value at the time of deposit. In the case of such security appreciating or depreciating no re-adjustment of

R.260 .

260. In cases of percentage deductions on account of security made from payment in the contractor's running account bills, each deduction should be accounted for by credit to "Deposit" only when in excess of Rs. 500 in each case and when below that amount they should be treated as "balance due to contractor" but in the case of final bills the full amount of the security deposits deducted from the running account bills, as well as from the final bill. If any, should, irrespective of any money limit, be credited to deposit.

The cases in which the percentage deduction is waived in the case of piecework agreements in exercise 'of the Divisional Officer's discretion under the agreement, the reason, therefore should be noted on the voucher.

R.261 .

261. In all contracts care should be taken to retain for Government the right to supply the contractor, from any source, with imported or other materials to the extent deemed necessary, [Rr. 336, 337 and 343].

R.262 .

262. No authority lower than the officer-in-charge of a sub-division can accept any tender or make a contract for public work. The officer legally empowered to execute on behalf of the Governor of Assam the different classes of deeds, contracts and other instruments are detailed in Appendix IV to the book of Financial Powers. This power is, in each case, subject to the rules laying down the powers to officers to enter into contracts, vide serial No. 20 under "F-Other expenditure" of Appendix III to the Book of Financial Powers, Assam.

R.263 .

263. It is not the intention to prevent the officers mentioned in the preceding paragraph from giving out to different contractors a number of contracts relating to one work, even though such work may be estimated to cost more than the amount up to which they are empowered to accept tenders. But no individual contractor may receive a contract amounting to more than this sum nor, if he has received one contract may be received a second in 'connection with the same work or estimate while the first is still in force if the sum of the contracts exceeds the power of acceptance of the authority concerned.

R.264 .

264. Departure from the rules for contract specified above may be permitted or condoned by Government subject to any restrictions they may impose in each case.

R.265 .

265. No officer may accept any contract for a work or operation until an assurance has been received in writing from the authority competent to provide funds for the same, that such funds will be allotted before the liability matures.

R.266 .

266. Any land not required by the Public Works Department should be made over by the Executive Engineer to the Deputy Commissioner.

R.267 .

267. When any immovable property is made over to a local authority for public religious, educational or any other purpose, the grant should be made on the express condition that the property shall be liable to be resumed by Government if used for other than the specific purposes for which it is granted; and that, should the property be at any time resumed by Government, the compensation payable therefore shall in no case exceed the amount, if any, paid to Government for the grant, together with the cost of present value, whichever is less of any buildings erected or other works executed on the land by the local authority.

R.268 .

268. It is a fundamental rule that no work shall be commenced unless a detailed design and estimate have been sanctioned, allotment of funds made and orders for its commencement issued by competent authority. Not only do these three conditions apply, even though the work is included in the budget for the year, but sanction to the estimate does not of itself convey authority to commence a work, unless the other two conditions are fulfilled also.

R.269 .

269. The Provincial Government is the only authority empowered to order an executive officer to carry out an original work for which no estimates have been prepared, or for which no financial provision exists its order must be conveyed in writing. On receipt of such orders, the officer who is directed to carry out the work will immediately intimate to the Audit Officer concerned that he is incurring a liability without due provision of funds stating the approximate amount involved and furnishing at the same time a copy of the orders under which he has acted.

R.269(a) .

269-A. When any building is about to be commenced, or any alteration, addition or repair executed to any building, due intimation of such intention must be given to the local head of the department, military of civil concerned.

R.270 .

270. The sanction to an estimate must on all occasions be looked upon as strictly limited to the objects for, which the estimate was intended to provide. Accordingly, any anticipated or actual .savings on a sanctioned estimate cannot, without special authority, be applied to carry out additional work not contemplated in the original project or fairly contingent on its actual execution. Savings due to the abandonment of a substantial section of any project sanctioned by an authority not lower than the Provincial Government, are not to be considered as available for work on other sections. A substantial section of a project shall be considered to have been abandoned if the estimated cost of the works in such section is not less than 5 per cent of the total sanctioned cost of the project.

R.271 .

271. Where important structural alterations are contemplated, though not necessarily involving an increased outlay the orders of the original sanctioning authority should be obtained. A revised estimate should be submitted for technical sanction should the alterations involve any substantial change in the cost of the work. The responsibility for bringing material modifications of or deviations from the sanctioned estimates to the notice of the proper authorities rests primarily with Executive Officers and not with Audit. In the case of works, the estimates for which have been sanctioned by a competent authority no additions or alterations likely to cause an excess which will not fall within the power of sanction of that authority, should be permitted without the previous approval of a higher authority.

R.272 .

272. Administrative approval and technical sanction lapse after two years, if the project has failed to obtain financial provision.

R.273 .

273. When it is necessary to bring labourers and artificers from a distance, they may be allowed wages for the number of days occupied in the journey to and from the site of the work, provided they join the work with proper despatch. At the discretion of the Divisional Officer bona fide travelling expenses may also be allowed to them. The above charges must be borne by the estimate of the work.

R.274 .

274. Advances to contractors are as a rule prohibited', and every endeavour 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, require an advance on the security of materials brought to site. Executive Engineers may, in such cases, sanction advances up to amount not exceeding 75 per cent of the value (as assessed by themselves) of such materials: provided that they are of an imperishable nature and that a formal agreement is drawn up with the contractor under which Government secures a lien on the materials and is safeguarded against losses due to the contractor postponing the execution of the work or to the shortage or misuse of the materials, and against the expense entailed for their proper watch and safe custody. Payment of such advances should be made on the certif

R.275 .

275. An advance payment [see R. 10] for work actually executed may be made on the certificate of a responsible officer (not below the rank of Sub-divisional Officer) to the effect that not less than the quality of work paid for has actually been done, and the officer granting such a certificate will be held personally responsible for any over-payment which may occur on the work in consequence. Final payments may, however, in no case be made without detailed measurements.

R.276 .

276. A return of all estimates sanctioned should be submitted monthly to the Audit Officer. The Executive Engineer is responsible that where a substantial section of a project sanctioned by higher authority has been abandoned, even though provisionally the aggregate assumed cost (including contingencies) of the works included in that section is intimated to the Audit Officer for exclusion from the total sanctioned estimate of the project.

R.277 .

277. Any development of a project thought necessary while a work is in progress, which is not fairly contingent on the proper execution of the work as first sanctioned, must be covered by a supplementary estimate, accompanied by a full report of the circumstances which render it necessary.

The abstract must show the amount of the original estimate and the total of the sanction required including the supplementary amount.

R.278 .

278. A revised estimate must be submitted when the sanctioned estimate is likely to be exceeded by more than 5 per cent, for any cause whatever, or when material developments or deviations have: necessitated revised administrative approval. It must be accompanied by a report showing the progress made to date and explaining fully the cause of the revision. The revised estimate need contained no details of items which are not altered but merely a note to this effect. The sanctioned estimate must" accompany a revised estimate. It is the duty of the Executive Engineer to see that a revised estimate is prepared and disposed of directly if the necessity arises.

R.279 .

279. When the submission of a revised estimate under the above rule is found necessary it is essential that the revised estimate should be compared with the latest sanction of competent authority. When by reason of intermediate modifications such existing sanction differs from that accorded by the highest authority concerned, statement should be prepared showing how the sanction with which the revised estimate is compared has been arrived at.

R.280 .

280. When excesses occur at such an advanced period on the construction 'of a work as to render the submission of a revised estimate purposeless, the excesses, if beyond the power of the Executive Engineer to pass, must be fully explained in the completion report.

R.281 .

281. A consolidated completion report in the form prescribed in R. 359 should be prepared monthly of all completed works, other than those referred to in R. 282, the actual expenditure on which is in excess of the sanctioned estimate by an amount greater than that which the Executive Engineer is empowered to pass. This- report should show for each work or group of works the estimated cost, the outlay and the excess. When the completion report is utilised instead of a revised estimate, sufficient details must be given, if the excess is more than 5 per cent to satisfy the authority whose sanction, is necessary.

R.282 .

282. A detailed completion report in the form prescribed in R. 359 need only be prepared in respect of works on which the outlay has been recorded by sub-heads

(1) When, if the work was sanctioned by higher authority, the total estimate has been exceeded by more than 5 per cent; and

(2) When, if the work was sanctioned, by the Executive Engineer, the total estimate has been exceeded by an amount greater than that which he is empowered to pass.

This report should give a comparison and explanation of differences between the quantity, rate and cost of the work executed and those entered in the estimate.

Note. The account of a work should be closed within three months from the date on which actual work has been completed.

The accounts of works which have been reported either on the schedule dockets in a special letter, on completion statements or reports a

R.283 .

283. For every non-Government work their must be a duly sanctioned detailed estimate or requisition, as the case may be in the same way as for a Government work.

R.284 .

284. Outlay on Deposit Works is required to be limited to the amount of deposit received.

R.285 .

(a) No Public Department or Public Officer may incur any expenditure or liability against local loan funds, unless a statement in writing is first obtained from the Comptroller that the amount is available out of the loan fund, and has been placed in a separate account by the Comptroller so as to be available for the proposed expenditure.

(b) Funds so spent under the above rule shall reckon for interest as if they were drawn on the last day of the month in the accounts of which they were included by the spending department or Government servant.

R.286 .

286. The limit of funds set aside for expending on a work during the year should be ascertained from the Comptroller by the Government servant authorising the expenditure, and communicated to the Divisional Officer for guidance. This limit should be treated as the appropriation for the work and should not be exceeded without special orders.

R.287 .

287. Initial accounts and vouchers connected with charges relating to works must invariably specify

(1) the full name of the work as given in the estimate;

(2) The name of the component part (or "sub-head") of it if separate accounts are kept up for the several component parts; and

(3) The charges (if any) which are of the nature of recoverable payments and the names of the contractors or others from whom recoverable.

R.288 .

(a) Expenditure on the construction or maintenance of a work may be broadly divided into two classes; viz., (1) Cash, and (2) Stock charges. These charges are recorded in the cash and stock accounts respectively.

(b) In addition to the charges falling under these main classes there are other transactions affecting the cost of a work. For example, there may be charges incurred in other divisions or departments, materials received from them or services rendered by them or there may be cash receipts such as are taken in reduction of expenditure in accordance with the rules.

R.289 .

289. In recording the cost of an individual work in the accounts no attempt is made to include therein any charge on account of general services, like establishment and Tools and Plant, the entire cost whereof is adjusted in the general accounts under the prescribed heads of classification. But if any service connected with the working estimate for a work is rendered by another division or department and the claim made by it includes an authorised charge on account of such general services, under paragraph 5 of Appendix 12 such charge may be accepted and adjusted in the accounts of the work as part of the cost of the work in the same way as if the service had been rendered by a contractor.

(1) The cost of special establishment employed on the acquisition of land when chargeable to the accounts of the works concerned should be treated as a part of the works expenditure.

(2) Lump sum charges of establishment and Tools an

R.290 .

290. The initial records upon which the accounts of works are based are:

(a) The Muster Roll ;

(b) The Measurement Book.

R.291 .

291. For work done by daily labour, the subordinate in charge will prepare a muster roll showing the work done and the amount payable. For piece-work and for contract work generally, the Measurement Book will form the basis of account, and from it will be checked and prepared the bills and accounts of contractors and supplying firms.

The nominal muster roll, in Financial Rule Form No. 23 (supported by daily reports if ordered by the Executive Engineer). is the initial record of the labour employed each day on a work, and must be written up daily by the subordinate deputed for the purpose.

For all large works or group of works, labour reports in the prescribed form, will be submitted either daily or periodically as may be directed by the Divisional Officer. They show the number of each class of labourers employed on each work or sub- head. Discrepancies between labour reports and muster roils should be investigated as soon

R.292 .

292. Muster rolls should be passed by the Sub-divisional Officers before they are paid. In cases where it causes inconvenience and delay in payment to labourers in remote and inaccessible places; the sectional officers may, at the discretion of the Executive Engineer, be empowered to make payments up to a limit of Rs. 50 on anyone muster roll prior to such roll being passed by the Sub-divisional Officer. The Sub-divisional Officer will continue to exercise a careful check over these muster rolls with the daily labour reports.

The supply of departmental labour to contractors and others for their private works when not required for works of the Public Works Department, on payment of their wages and ration allowance where admissible plus 10 per cent as supervision charges is permissible.

The supply on credit of transport labour to touring officers on the Lohit Valley Road for the conveyance of their personal effects is permi

R.293 .

293. The measurement book which is maintained in Financial' Rule Form No. 24 is a most important record since it is the basis of all accounts of Quantities, whether of work done by daily labour or by the piece or by contract or of material received. It must be an original record of actual measurements or counts. The descriptions must be lucid, so as to admit of easy identification and check. The officer or subordinate granting such a certificate is held personally responsible for any over-payment which may result. Final payments may not, however in the latter case, be made without detailed measurements. The pages of measurement books should be machine numbered, and no page should, on any account, be torn out, nor should an entry be erased, or effaced, so as to be illegible, Mistake must be corrected by crossing out the incorrect and re-writing the new words (or figures) and the correction thus made should be initialed. Entries should, if possible, be made in ink; whe

R.294 .

294. When measurements in respect of each distinct item of work are recorded consecutively, the quantities will be totalled up separately for each such item. When, however, measurements relating to each distinct item are recorded in several places, an abstract will be necessary in order to collect the total of such measurements so as to arrive in one place at the total quantity against the item. In both cases the rates will be specified against the item and the cost will be worked out. At the end of the measurements or the abstract, as the case may be, there will be a pay order in the stamp which will be signed by a responsible disburser. When a disbursing officer signs a "pay order" on a set of measurement" the amount passed should be stated in words as well as in figures and subsequent corrections, if any, attested only by the disbursing officer. The signature and initials of the officer must be dated.

R.295 .

295. The Superintending Engineer is required to see that measurement books are carefully kept and measurements properly recorded, and that they are complete records of the actual measurements of each kind of work done.

R.296 .

296. Frequent and adequate check of measurement books must be made by Sub-divisional Officers and Executive Engineers. The Superintending Engineers should see that the orders of Government regarding check measurements are duly observed.

R.297 .

297. If, in any rare or exceptional instance, the measurements entered in Part III of the muster roll or based on information or data supplied by a person other than the subordinate whose duty it is to complete it, or if materials are enforced in a measurement book not at actual site of count, a Dote in red ink must be made to this effect.

R.298 .

298. Cash charges on work consist of payments:

(I) to -labourers and members of the work-charged establishment, of their wages, and

(2) contractors and others for work done or other services rendered.

R.299 .

299. With the following exceptions, all persons engaged departmentally for the execution of works are considered as day labourers and their wages should be drawn on Muster Roll Form No. 23, and charged to the estimates of the works 00 which they are employed:

(1) Permanent and temporary employees of the division whose pay is charged to the head "Establishment" :

(2) Members of the work-charged establishment as defined in Rr. 323 and 324.

R.300 .

300. Muster Rolls in Financial Rule Form No. 23 should be prepared and dealt with in accordance with the following rules:

(a) One or more muster rolls should be kept for each work but muster rolls should never be prepared in duplicate. It is permissible, however, to keep one muster roll for labourers employed upon several small works, in cases in which no harm can result if the total unpaid wages are regarded as relating only to the largest work in the group.

(b) Labourers may be paid more than once a month and the period covered by each payment may be determined locally; but separate rolls must be prepared for each period of payment.

(c) The daily attendances and absences of labourers and the fines inflicted on them should be recorded daily in Part I of the muster roll in such a way as

(i) to facilitate the correct calculation of the net wages of each person or the period of

R.301 .

301. The payment of daily labour through a contractor, instead of by muster roll in the usual way, is objectionable in principle. In a case of great emergency, .it may sometimes be found impossible to employ labour otherwise than through a contractor. Should it be possible, in such a case, to determine the quantities of work done after its completion or at intervals during its progress, it is expedient to pay the contractor, at suitable rates, on the basis of work actually executed. But if, as in the case of urgent repair of canal breaches, this method of payment is not practicable, it is permissible to pay the contractor on the basis of the numbers of labourers employed day by day, his own profit or commission being either included in the rates allowed, or paid separately in lump sum or at a percentage, rate. When this course is adopted, a report of the numbers of labourers of each class employed day by day should be made by the subordinate in charge of the work dai

R.302 .

302. When Militmy labour is employed on the execution of a work no advance should be granted by the Public Works Department. The Officer commanding the unit can arrange for obtaining an advance from his audit officer.

R.303 .

303. Payment for all works done otherwise than by daily labour and for all supplies are made on the basis of measurements recorded in Measurement Books. All the books belonging to a division should be numbered Serially and a register of them should be maintained in the divisional office showing the serial number of each book, the names of the sub-divisions. to which issued, the date of issue and the date of its return, so that its eventual return to the divisional office may be watched.

A similar register should also be maintained in the Sub-divisional Office showing the names of the Sub-divisional Officer to whom measurement books are issued. Books no longer in use should be withdrawn promptly even though not completely written up,

R.304 .

304. In recording detailed measurements the following general instructions should be carefully observed:

(a) Subject to such subsidiary orders as may be laid down by Government, detailed measurement should be recorded only by Executive, Assistant Executive or Assistant Engineers or by Executive subordinates in charge of work to whom measurement boob have; been supplied for the purpose;

(b) All measurements should be neatly taken down in a measurement book. Financial Rule Form- No. 24 issued for the purpose, and nowhere else;

(c) Each set of measurements should commence with entries stating:

(i) In the case of bills for work done (a) full name of work as given in estimate, (b) situation of work, (c) name of contractor. (d) number and date of his agreement, (e) date of written order to commence work, (f) date of actual completion of work, and (g) date of measurement.

R.305 .

305. The authorized forms of bills, and vouchers are following:

(a) First and Final Bill, Financial Rule Form No.25;

(b) Running Account Bill A, Financial Rule Form No. 26;

(c) Running Account Bill B ; Financial Rule Form No. 28 ;

(d) Running Account Bill C, Financial Rule Form No. 29;

(e) Hand Receipt, Financial Rule Form No. 32.

The use of the forms is explained in the following rules and a few explanatory footnotes are printed on the forms.

R.306 .

306. First and Final Bill-Financial Rule Form No. 25. This form should be used for making pay men to 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 payments 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 the same time.

R.307 .

307. Running Account Bill A-Financial Rule Form No. 26. This form is intended for contractors for work only. It should be used

(I) if it is proposed to make an advance payment, or

(2) if an on account advance payment is to be made but an advance payment already made for the same work is outstanding.

This form is not to be used if a secured advance is to be made or if such an advance is already outstanding against the contractor in respect of the same work.

R.308 .

308. Running Account Bill B- Financial Rule Form No. 28. This form is also intended for contractors for work only. It should be used in all cases in which secured advances are to be made or are already outstanding in respect of the same work against the contractor. When this form is used it should also be utilised for making on account an advance payment, if any, in respect of the work.

R.309 .

309. Running Account Bill C-Financial 'Rule Form No. 29. This form is used both for contractors for work and for suppliers. his intended to be used for contractors for work when only on accounts payments are made. It is not to be used if a secured advance or an advance payment is to be made or if such an advance or advance payment in respect of the work is outstanding against the contractor.

R.310 .

310. Financial Rule-Form No. 29 is the only form of Running Account bills which is suited for transactions with suppliers. Form No. 28 IS the only form which provides completely for all classes of running account transactions with contractors for work. If a secured advance is not au (standing, and if it is not proposed to make such an advance, the simpler Form 26 will serve the purpose. Similarly, if no advance payment is outstanding and if it is not proposed to make such a payment, the still simpler Form 29 can be used. The form to be used on each occasion should be the one most suitable for the correct exhibition of the state of the contractor's running account both before and after the transaction, regardless of the form or forms which may have been used for any previous payment or advance.

R.311 .

311. Hand Receipt-Financial Rule Form No. 32. This is a simple form of voucher intended to be used for all miscellaneous payments and advances for which none of the special Forms Nos. 25, 26, 28 and 29 is suitable.

R.312 .

Preparation, Examination and Payment of Bills

312. Before the bill of a contractor is prepared, the entries in the measurement book relating to the description and quantities of work or supplies should be scrutinised by the Sub-divisional Officer and the calculation of "Contents or area" should be checked arithmetically under his supervision. The bill should then be prepared from the measurement entries, in one of the forms prescribed in Rr. 305 to 311 applicable to the case. The rates allowed should be entered by Sub-divisional Officer, either in the abstract of measurements, or in the bill itself. Full rates as per agreement, catalogue, indent or other order should be allowed only if the quantity of work done or supplies made is up to the stipulated specification. When the work or supplier fall short of that standard, and under the agreement it is permissible to make a final payment if the contractor is determined, or an on account pay

R.313 .

313. (1) As actual agreements from the basis for practically every payment made in the Public Works Department, their importance has been emphasised from time to time, and it has been impressed upon Disbursing Officers that it is not permissible to relax the rules regarding the check of measurements. It is not, however intended that a large number of check measurements of any time work be taken, but that bills prepared to different subordinates should

R.314 .

314. Before signing the bill, the Sub-divisional Officer should compare the quantities in the bill, with those recorded in the measurement book and see that all the rates are correctly entered and that an calculations have been checked arithmetically in those bills which the Sub-divisional Officers can pass for payment. When the bill is on a running account, it should be compared with the previous bill. The memorandum of payment should then be made up, any recoveries which should be made on account of the work or supply or on other accounts, being shown therein. If the Sub-divisional Officer is empowered to pay the bill, he should then record a formal pay order specifying" both in words and only the net amount payable, though the payee should be required to acknowledge in his acquittance the gross amount payable inclusive of the recoveries made from the bill.

Note 1. In calculating the value of each item of work the nearest anna should be taken

R.315 .

315. If the Sub-divisional Officer is not empowered to make the payment, the bill should be submitted with the measurement book to the divisional office where the payment will be authorised by the Divisional Officer after the necessary scrutiny.

R.316 .

316. From the measurement book all quantities should be clearly traceable into the documents on which payments are made. When a bill is prepared for the work or supplies measured, every page containing the detailed measurements must be invariably scored out by a diagonal red ink, on the abstract of measurements, giving a reference to the number and date of the voucher of payment.

Note. The document on which payment is made should invariably show in the space provided for the purpose, the number and page of the measurement made.

R.317 .

317. (a) Payment for work done or supplies made on a running account should ordinarily be made monthly. Both the "quantities" and the "amount" of each distinct item of work or supply should be shown separately in the bill, except in the case of advance payment when quantities need not be specified.

(b) Such payments should be treated as payments on account subject to adjustment in the final bill, which should he drawn in the appropriate form but printed on Yellow paper, when the work or supply is completed or the running account is to be closed for other reasons. When a final payment is made on a running account, the payee, if he is able to write, should add in his own handwriting that the payment is "in full settlement of all demands", If the payee is illiterate, or is unable to write ,beyond signing his name, these words should be filled in by the officer making the 'payment.

Note 1. If the contractor refuses to give an

R.318 .

318. (a) If advance payments to contractors have been authorised, certificate 2 printed on Running Account Bill A or B. as the case may he must be signed by the Sub divisional, or Divisional Officer, and the lump sum amount paid on account of each item should he specified against it in Part I of the bill. If a secured advance has been previously allowed to a contractor on the security of any materials and such materials have been used in the construction of an item, the amount of the advance payment for that item should not exceed a sum equivalent to value of work done less the proportionate amount of secured advance ultimately recoverable on account of the materials used.

(f) Actual measurements should, however, be taken at the earliest opportunity, and when this has been done, the lump sum payments previously made on, account of the items of work concerned should first be adjusted in, full, so that the contractor may not be paid twice over in

R.319 .

319. When secured advances [vide K. 274] are allowed by the Divisional Officer to a contractor whose contract is for finished work, it should be seen that an Indenture in Financial Rule Form No. 33 hall been signed by the contractor, and detailed account of the advance must be kept in Part II of Running Account Bill B. There should be separate entries in respect of each class of the materials; of the quantities brought to site by the contractor and the amount advanced under the orders of the Divisional Officer. These advances must be recovered by deduction from the contractor's bills for work done as the materials are used in construction and the items of "work in which they are used are billed for on the basis of actual measurements. Parts 1 and 11 of the bill should be compared to see that this order is being complied with. As recoveries are made, the outstanding amounts of the items concerned in Part 11 should be reduced by making deduction entries in the column "

R.320 .

320. For intermediate payments completed items of work should be noted' and their value assigned within the amount shown in the sanctioned estimate for those items; for incomplete items rough measurements should be taken and the value assessed within -the rate allowed in the sanctioned estimate. The completed items, and rough measurements should be recorded in a Measurement Book with an explanatory note to distinguish them from detailed measurements f

R.321 .

Aid to Contractor

321. It is necessary sometimes, in the interest of work to engage labourers or contractors or to incur other liabilities on behalf of the contractor concerned, with a view to complete work, which he has neglected or failed to complete. In such a case it is permissible to spend Government funds on behalf of the contractor in accordance with the terms of agreements. Otherwise, no advance or recoverable payment should be made to or on behalf of a contractor nor should financial aid "be given to him in any form except in accordance with R. 274.

Note 1. For rules relating to the issue of materials to contractors, see R. 336-337.

Note 2. With a view to avoid subsequent dispute with the contractor, suitable intimation should be sent to him,

(1) as soon as action is taken under this rule; and

(2) subsequently, as charges are incurred

R.322 .

Submission of Vouchers to Audit

322. To obviate delay and submission of vouchers to audit

(a) Cheques in favour of contractors and others should, as far as possible, be made over by the disburser direct or by a cashier appointed for the purpose;

(b) Payments through Sub-divisional Officer by means of cheques drawn by a Divisional Officer should not be resorted to;

(c) Where payments are made by cheque through a sectional officer in an outlying place, the sectional officer should be instructed to hand over the cheque personally to the contractor without delay;

(d) Special care should be taken by the Accountant or the Cashier in the cases of payments to Calcutta firms to see that the vouchers are in order before despatch with the cheques;

(e) The Disbursing Officer should send a notice to the contractor except in cases dealt w

R.323 .

Work-charged establishment

323. 'Works establishment will include such establishment as is employed upon the actual execution, as distinct from the general supervisions of a specific work or sub-works of specific project or upon the subordinate supervision of departmental labour, stores and machinery in connection with such a work or sub-work. When employees borne on the temporary establishment are employed on work of this nature, their pay should, for the time being, be charged direct to the work.

R.324 .

324. If a Government servant in permanent service to whom the leave rules in the Fundamental Rules or the Leave Rules, 1934 are applicable, is temporarily transferred to a work-charged establishment, he does not forfeit any leave at his credit provided he retains a lien on a permanent appointment, but the work charged service does not count towards leave:

Provided that in a case where a Government servant is transferred to a post in an identical pay-scale ill work-charged establishment, in the interest of public service, he may be allowed to count the service rendered in work charged establishment for purpose of leave.

R.325 .

325. Chief and Superintending Engineers are empowered in consultation with the audit office, to classify as "work-charged" or "temporary", classes of establishment not covered by these definitions; to waive the rule which prescribe that work-charged establishment must be employed on a specific work; and to determine, in such cases the proportions in which the cost of such establishment shall be allocated between the works concerned.

R.326 .

326. The cost of work-charged establishment must be shown as a separate sub-head of the estimate.

R.327 .

327. Executive Engineers may sanction the entertainment of works establishment on receipt of orders of competent authority for the commencement of any work, subject to the condition that provision exists in the sanctioned estimate to cover the cost of such establishment.

Note. Sanction of the Chief Engineer to the entertainment of work charged establishment is only required in cases where the total amount of an estimate is insufficient to cover the cost of SUC: 1 establishment and the excess entail would otherwise necessitate action beyond the powers of an Executive Engineer, such as revised administrative approval or technical sanction by higher authority.

If the item has not been shown as a separate item in the original estimate or insufficient provision has been made for it, an Executive Engineer is competent to sanction it, provided the expenditure involved can be met from "Contingencies" or savings on other items, or

R.328 .

328. In all cases, where the entertainment of work charged establishment is contemplated, previous sanction of the Divisional Officer is necessary which should specify in respect of each appointment, (1) the consolidated rate of pay, (2) the period of sanction and, (3) the full name (as given in estimate) of the work and the nature of the duties on which the man engaged would be employed.

R.329 .

329. The following rule and orders are applicable to the members of the work charged establishment in the matter of pay, increment, leave travelling allowance etc.

(1) Pay and increment. The members of the work charged establishment, are entitled to pay according to the prescribed rates sanctioned from time to time. All cases of advance increments shall be referred to the Chief Engineer, Assam, for orders.

(2) Pensions and Gratuities. Members of the work charged establishment are not ordinarily entitled to any pensions or gratuities. Wound or other, extraordinary pensions and gratuities are, however, in certain cases admissible in accordance with the pension rules;

(3) Leave. Members of work-charged establishment are not entitled to any leave with salary.

Note I This rule is not intended to interfere with the discretion of the Sub-divisional Officer to grant short casual leave

R.330 .

330. Wages of members of the work-charged establishment should be drawn and paid on Financial Rule Form. No. 36 "Pay Bill, Work.-charge Establishment" which is a combined pay bill and acquittance roll form. A consolidated bill in this form should be prepared monthly either for the whole sub-division or for one or more sections of it, as may be convenient; but the names and claims of the entire establishment concerned including absentees, should be shown in each bill. Names should be grouped in the bill by works on which the men, are employed, sanction to the entertainment of the establishment should be quoted in each case, and the Sub- divisional Officer should certify in the space provided for the purpose, that the men were on duty during the periods shown against their names, each man being employed on the work and on duties for which his appointment was sanctioned.

Note 1. Deduction on account of files, income tax, etc., should be shown by s

R.331 .

331. Pay bills may be signed at any time on the last working day of the calendar month in which the wages are earned, though they are not due for payment before the first working day of the following month. When, however, the services of an individual are dispensed with, it is permissible and advisable to settle up his account at once.

R.332 .

332. Wages remaining unpaid on a passed bill, on the date fixed for the closing of the accounts of the month, may be paid subsequently when claimed, the procedure described below being observed:

(a) Items remaining unpaid on the monthly bill should be entered in a simple register, full particulars of the charge, including reference to the bill, being noted in the register.

(b) Subsequent payments should be made on hand receipts, reference to the bill in which the charge was originally included, and the particular item therefore, being quoted in each case.

(c) When making payment of arrears, suitable notes of payment should be recorded against the original entries in the register.

R.333 .

333. No bills need be prepared in support of claims for travelling expenses. Payments should be made on hand receipts, which should set forth all the necessary particulars of the journey performed and of the expenses claimed and should be countersigned by the Divisional Officer prior to payment.

R.334 .

334. Every payment made to a member of the work-charged establishment, whether on account of his wages or in recoupment of actual travelling expenses, should be charged to the work on which he is employed.

R.336 .

To Contractors

336. (a) The issue of materials to contractors who have contracted for completed items of work is generally permissible only in the following circum stances:

(i) When, under the operation of R. 261 it is necessary to retain in the hands of Government the supply of imported materials.

(ii) when, in the interest of work, or with the object of utilising existing stocks of materials, it is desirable to retain in the hands of Government the supply of certain other materials as well, and & condition to this effect has been inserted in the contract.

(b) In both cases the contract should specify

(I) the materials to be supplied by Government for use on the work,

(2) the place or places of delivery, and

(3) the rates (including the storage rates when the materials arc to be issued from st

R.337 .

337. (a) As a general rule no other materials should be supplied to such contractors for use on works but this restriction may be' waived by Sub-divisional Officer in respect of petty issues (at full issue rates) of materials from existing stocks, not exceeding Rs. 500 in any month for anyone contract.

(b) If at any time subsequent to the execution of a contract on a through rates basis, the contractor desires the issue to him for Use on a work, of 'materials' which exist in Government stock but the supply whereof by Government 'was not provided for in the contract, the materials should not be issued except with the express authority of the Divisional Officer who should specify in each case the rate to be charged for the materials inclusive of delivery at the place where they are stored. The rate charged should be the market rate prevailing at the time of the supply or the issue rate. Whichever may be greater, and should include the storage and

R.338 .

338. As a general rule all materials required for issue to a contractor under the foregoing rules should be made over to him as soon as they are received. In cases where in the opinion of the Divisional Officer this procedure is not in the hest interests of Government, materials may be issued to the contractor as required. In such cases, site accounts in Financial Rule Form No. 37 must he maintained to ensure efficient control over the transactions.

R.339 .

339. All materials required for issue to a contractor under any of the provisions of Rr. 336 and 337 should be made over to him, as soon as they are received, whether from stock or by purchase, manufacture or transfer, and an unstamped hut dated acknowledgement detailing full particulars of the material including the rates and values chargeable to him should at once be taken from the contractor.

R.340 .

340. When the materials are obtained by purchase, full details of the article received should at once be entered in a measurement book, in the manner prescribed in R. 304 (c). [See also Rr. 206 and 207].

R.341 .

341. The recovery from a contractor on account of the cost of materials issued to him for use on a work should ordinarily be made by deduction, from the first bill authorising an advance payment or an on account payment to him for the work. Should, however, a lump sum recovery be undesirable in any case the Divisional Officer may permit for recorded reasons, the recovery to be effected gradually as the materials issued to the contractor are actually used in construction and the items of work in which they are used, are paid for whether by an advance payment or by an on account payment.

R.342 .

342. As the issue of materials to contractors under the foregoing rules is permissible solely for the bona fide requirements of Government works, Sub-divisional workers should make such arrangements as may be deemed suitable for limiting the total issues to a contractor in connection with a particular work, to the reasonable needs of that work. This precaution is particularly necessary when the rate at which any materials are issued under R. 336 are lower than the rates prevailing in the local market, or when the latter ate expected to rise appreciably. In such cases, if the transactions are of any importance, the use of Financial Rule Form No. 39 (without values) is recommended for watching that the aggregate of the quantities of any or all materials issued to contractor from time to time, for use on a work, remains within the estimated requirements of his contract.

R.343 .

343. If the materials were originally supplied by Government the price allowed to the contractor on re-acquisition should not exceed the amount charged to the contractor.

Note. Contractors are, however, not at liberty to remove from site of works without the written permission to the Divisional Officer materials which have been issued to them for use on a work, and a stipulation to this effect should ordinarily be entered in their agreement.

R.344 .

344. The Rr. 336 to 343 do not apply to tools and plant. Articles borne on the Tools and Plant account of the division may, in accordance with R. 225, be lent temporarily to contractors for use on Government works being executed or maintained by them, and it should be seen that the articles are returned without unnecessary delay, and in good condition.

R.345 .

345. The Sub-divisional Officer should exercise a detailed control over issues of stores direct to works, and should see that the issues do not exceed the reasonable needs for each work. In cases where no detailed accounts are maintained in Financial Rule Form No. 39 for these works, he should make his own arrangements for maintaining the control over the issues.

R.346 .

346. (a) Materials issued to works in excess of requirements may be transferred to stock, provided they are serviceable and certain to be required.

(b) All surplus materials at site of works which have been completed or stopped or on which outlay has been prohibited, for any considerable length of time should, if likely to be of use on other works within a reasonable time, be transferred to works in progress or brought on to stock account.

(c)

(i) If any articles remain after the completion of a work for which these were collected, or on the dismantlement of a building, they should be transferred to other works where they can be used or taken into stock if likely to be required for general purposes within a reasonable time with proper value.

(ii) If they cannot be disposed of in the manner suggested in paragraph (i) they should be sold by auction and the sale-proceeds credit

R.347 .

347. Unused balances of materials issued direct to works should be verified at least once a year in the manner prescribed in Rr. 20 and 221. Whenever this verification is made, a report of verification of the materials should be prepared by the Sub-divisional Officer in Financial Rule Form No. 40 and submitted to the divisional office. The following instructions should be observed in preparing the report:-

(a) as no continuous account is maintained of the materials actually used in construction, it is necessary first to calculate the quantities of principal items probably used. This should be done in the detailed statement at the top of the form on the basis of the "progress" of work done on each sub-head, such authorised formula being adopted as may be in general use locally;

(b) deducting these quantities from the total quantities of the materials issued to the work as per Financial Rule Form No. 39 the paper balances o

R.348 .

348. A similar verification of the unused balance of materials must invariably be made on the completion of a work, but on or before the completion of work, when no more materials are required for use in construction, steps should first be taken to dispose of all surplus materials by transfer or sale, so that

(I) the accounts of the work may promptly receive such credits as may be admissible

(2) the balance at debit of the suspense head "Materials" may, as far as possible, represent the net cost of the materials actually used in construction, and

(3) the surplus balances awaiting clearance, may be reduced to a minimum.

The report in Financial Rule Form No. 40 should in this case set forth both quantities and values throughout.

R.349 .

349. If the Gazetted Officer or subordinate in direct charge of a work, the accounts of which are kept by sub-heads, is transferred before the accounts of it are closed, the unused materials at site of the work should be verified by the relieving officer in company with the relieved officer and the report prescribed in R. 347 should be prepared by the Sub-divisional Officer and submitted to the divisional office.

R.350 .

350. A report is required annually of the value of materials at site of all works the accounts of which were open on the last day of the official year. This report should be prepared in Financial Rule Form No. 40 and submitted to the divisional office, as on completion of work, but it is not necessary that the balances should be verified at the close of the year if

(1) The work has been under construction for not more than three months;

(2) The accounts of the works are expected to be closed within three months; or

(3) The balances were verified at any time during the year.

When the balances are not verified at the close of the year the figures against line C "Paper balances of unused materials" of the report should be assumed to be the value of the materials at site; and lines D and E should be left blank.

R.351 .

351. The foregoing rules are primarily intended for cases where detailed accounts are kept in Financial Rule Form No. 39. In other cases the Sub-divisional Officer should make his own arrangements to verify the unused balances,

R.352 .

352. The Works abstracts records the main transactions relating to a work during a month in respect of cash, stock and other charges. In the case of major estimates a separate account is kept for each subhead estimated to cost not less than Rs. 1, 000 while the expenditure on the remaining sub-heads is lumped together. In the case of minor estimates, the account of expenditure is not kept by sub-heads.

The abstract of the estimate may be framed to show merely the quantity and cost of each completed item of artificer's work, e.g., brickwork, or it may be framed to show the cost of labour and materials separately. The adoption of either form of abstract should be determined with reference to the mode in which it is proposed to carry on the work. If it is proposed to contract for the completed item of artificer's work, such as masonry, etc., then the first mentioned form of abstract will suffice; if it is intended to purchase or procure materials

R.353 .

353. After a major estimate has been sanctioned it may be decided to make a change in the method originally contemplated for the execution of the work. 1/1 such a case the original abstract should be recast in accordance with the instructions laid down in R. 352. The details of cost and quantities already approved by competent authority should be re-arranged and the revised abstract should be approved by the Divisional Officer.

R.354 .

354. If the number of sub-heads in the working estimate for a work or sub-work is large, it is permissible to break up the estimate into two or more parts and to treat each part as a sub-work.

R.355 .

355. Disbursing Officers are responsible for keeping a strict watch over all liabilities and balances under suspense account in the works accounts with a view to settle them promptly. This should be done at the time of review of the works abstracts and the register of work.

Money indisputably payable should never be left unpaid. It is no economy to postpone inevitable payments and it is very important to ascertain, liquidate, and record the payments of all actual obligations at the earliest possible date.

R.356 .

356. If any liabilities are incurred on behalf of contractors under the provisions of R. 321 arrangements should be made for withholding sufficient balances from their bills or for making necessary recoveries from them in due course.

R.357 .

357. Entries of "Progress" in the works abstracts should be supported by details in the statement provided for the purpose on the reverse of the works abstract form. These details should be furnished by the Engineer or subordinate in charge of the work or by any Executive Officer or subordinate detailed for the purpose, and should be based on entries already made in the measurement book. Their compilation for measurement books, vouchers or other records, by members of the office establishment should not be permitted. The following points should be specially borne in mind:

(i) Only "quantities" actually measured and paid for should be reported as "progress".

(ii) The progress reported specifies the quantities executed "up-to-date", sets of earlier measurements covered or superseded by later ones being ignored.

(iii) The progress of an item of work should be so reported as to describe as approximat

R.358 .

358. It is important to close the accounts of work as soon as possible after the actual work of a construction is completed. If there is necessarily any delay in the closing of the accounts, it should be seen in particular that further charges are not incurred without the permission of the Divisional Officer.

Before closing the accounts all outstanding liabilities should be discharged and balances in the suspense accounts cleared.

R.359 .

359. If an excess overestimate is not within the Divisional Officer's powers to deal with, a Detailed Completion Report in Financial Rule Form No. 41 should be prepared or the item should he included in a consolidated Completion Statement of Works and Repairs in Financial Rule Form No. 42.

The completion note in the Register of Works should then be amplified thus- .

Works completed on....................19.................... Completion report/statement submitted with this Office No................. , dated the ...... ......... .........19

The orders passed subsequently by higher authority On the excess reported in the completion report or statement should also be noted in the Register of Works to complete the record.

R.360 .

360. The schedule of rates of each kind of work commonly executed in each division should be prepared on the basis of rates prevailing in each locality. As the schedule is required for the important purpose of preparing estimates and is also taken as a guide when settling rates of contract agreements, necessary analysis of the accepted rates of each description of works, and for the varying conditions thereof, should, as far as practicable, be recorded.

R.361 .

361. The Divisional Officer should utilise the record of transactions affecting the cost of the work as means of control. His personal knowledge of the executive arrangements for the execution of a work, and of the actual progress of work, must be supplemented by a comparison, monthly of the cost as recorded in the accounts with the value received in the shape of work done. In the case of large works, specially where the period of construction is a prolonged one, this monthly comparison is obviously impossible unless the total cost is split up into convenient parts in such a way that as far as possible, the cost of each distinct part may be compared with the work done thereon. This comparison should be made in connection with the examination and review of the Works Abstracts and Register of works.

R.362 .

362. In the case of recoverable charges it should be seen particularly that the contractors of others, on whose behalf the charges are incurred, do no get the benefit of any concession to which they would not be entitled if they had themselves incurred the charges.

R.363 .

363. A contractor requiring a copy of his running account bill or an extract from his' account in the Contractor's Ledger should be furnished with the same. He should be encouraged to look at his account in the ledger and sign it in token of his acceptance of it. [See also Note 2 under R. 321]

R.364 .

364. Loans and advances met from the provincial loan account may be sanctioned by the Government, and provisions should be made in the budget estimates for all such loans and advances which can be foreseen.

R.365 .

365. Provincial revenues are credited with the full amount of interest received on these loans and advance and, if any sums lent prove irrecoverable, they must at once be charged to provincial revenues and credited to the advance account.

R.366 .

366. Loans and advances are usually granted to local bodies under the following rules:

(a) The term of Loans may, in very special cases, extend to 30 years, but ordinarily the advances should be repaid within as short a period as possible.

(b) The term is to be calculated from the date on which the loan is completely raised or declared by the Government to be closed.

(c) Dates should be fixed for the payment of installments.

(d) Installments paid before the due date will be taken entirely to principal, unless, of course, any interest for a preceding period is overdue.

Note 1. When a loan of public money' is taken in installments, the half-yearly repayment should not be demanded until six months after the last installment is taken, meanwhile simple interests only should be realised. But should it appear that there is undue delay on the part of the debtor

R.367 .

367. When the repayment of an advance with interest is made by fixed equal periodical installments, punctual payments of the installment is indispensable, as otherwise the loan will not be discharged in time.

R.368 .

368. District Officers are responsible for watching the recovery of and accounting for, the advances granted by them under the Land Improvement Act and the Agriculturists Act. In the case of loans granted under the Cooperative Societies Act and Industrial loans, the Registrar, Co-operative Societies and the Director of Industries are respectively responsible for watching the recovery and accounting for the loans. The Comptroller watches the recovery of loans granted by Government to Municipalities, Local Bodies, Landholders, etc., and reports defaults and other matters to Government, whenever necessary.

Annual certificates of acceptance of the balances should be submitted to the Comptroller by the officers concerned.

R.369 .

369. A loan bears interest for the day of advance, but not fur the day of repayment. Interest for any shorter period than a complete half-year will be equal to

Number of days

------------------- X yearly rate of interest.

365

R.370 .

370. (a) In cases of any default in the payment of interest upon a loan of public money, or in the repayment to the principal, Government will immediately take step to remedy the default.

(b) The authority which sanctions a loan may, in so far as the law allows, enforce a panel rate of compound interest upon all overdue installments of interest, or principal and interest. If a panel rate is enforced it should not be less than 8 per cent per annum.

R.371 .

371. Borrowers should be required to adhere strictly to the term settled for the loans made to them. Modification of these terms in their favour can be made subsequently only for very special reasons.

R.372 .

372. If a Government servant desires to question the accuracy of the plus and minus memorandum of loans and advances maintained at the treasury in which transactions for each loan are separately recorded, he must address the Comptroller and induce him to correct it. Every Government servant should, therefore, see that the debits and credits made to his account accurately correspond with those recorded in the registers and returns. If he is not the District Officer, he should obtain from the treasury a copy of the plus and minus memorandum with which he is concerned. Special care should be taken in paying recoveries into the treasury to show the amounts of interest and of principal separately, so that they may be separately credited in the treasury accounts, as the former must not and the letter must be credited in the treasury plus and minus memorandum of loans and advances.

R.373 .

373. With every return of revenue advances made to the Revenue Authorities a memorandum should be submitted setting forth the figures of the treasury plus and minus account and agreeing them with the figure the return.

R.374 .

374. Government or any subordinate authority to whom power has been delegated can remit advances which are found to be irrecoverable.

R.375 .

375. In the case of revenue advances met from the provincial loan account, the Revenue Authorities should, as soon as any such advance is ascertained to be irrecoverable, cause the amount to be written off the accounts and advise the Comptroller in order that he may charge off the amount as expenditure and direct its being written off the treasure plus and minus memorandum. A separate record of such irrecoverable advances, should, however, be kept for eventual recovery, if possible, and treated as revenue without affecting the plus and minus memorandum.

R.376 .

376. Government receive an annual report upon outstanding loan from the Comptroller and review the same.

R.377 .

377. The following rules regulate the grant of advances to Government servants and others. In cases not covered by the rules in this Chapter, no advance can be made except under the special orders of Government.

Note 1. It is not permissible to sanction an advance the grant of which is illegal: that is to say, contrary to law, or to an authorised formulae of constitutional or financial principle, or to a valid condition or restriction imposed by a Legislature.

Note 2. Government may delegate their powers under these rules to Head of Departments in respect of officers serving under the latter; provided that the particular classes of objects for which advances may be granted under this rule are expressly defined in the order of delegation.

Note 3. Simple interest will be charged on all advances granted to Government servants for house-building, for the purchase of motor cars, motor-boats, motor- cycle

R.378 .

378. These rules do not apply to Government servants who are not a permanent Government employee. As the pay of such Government servants does not constitute adequate security for a loan, advances should not ordinarily be granted to them. If, however, in any special case, the circumstances admit of the provision of adequate security, an advance may be sanctioned, in accordance with the terms of these rules, by the sanctioning authorities or Head of Department whichever is the higher authority, The power for modification or making deviation in individual cases from any of these rules lies with the Finance Department of the Government. Advances of the nature described in rule 396 may, however, be granted to temporary and officiating Government servants by authorities who would be competent to sanction such advances to permanent Government servants of similar status, but the sanctioning authority must satisfy himself that the advance will be fully recoverable from the te

R.379 .

379. All advances are subject to repayment by the officers receiving them, in accordance with the rules applicable to each case. When an advance is repayable by installments, the amount to be recovered monthly should not be affected by the fact of an officer going on leave of any kind with allowances or on subsistence allowance. It is, however, open to Government to sanction a reduction in any case in which they deem it right to do so ; provided that the whole amount shall be completely recovered by the due date. In the case of interest bearing advances the drawing officers should ascertain from the office of the Comptroller the amount of interest due as soon as the last installment of the principal is repaid.

R.380 .

380. The bill in which an advance is drawn for a Government servant whose name does not appear in the pay bill, as also the bills from which the recoveries thereof are made, should clearly indicate for whom the advance is drawn or from whom it is recovered.

R.381 .

381. Instructions laying down the procedure to be followed in dealing with applications for advances for the construction, purchase or repair of houses are contained in Annexure A to this Chapter. Such advances to Government servants who are likely to be transferred to other places should not be sanctioned without a reference to Government. No such reference is, however, required in the case of members of the Assam School Service and Assam Lower School Service nor in the case of ministerial Government servants.

R.382 .

382. Advances may be made under the sanction of Government, Heads of Department, Registrar Assam High Court, and the Deputy Commissioner who desire to build houses, for occupation by themselves, at places where no houses are available, or where house rent is exceptionally high. No advance is permissible for the construction of a house except at the place in which the officer is actually serving, or, at which he is permitted to reside while performing his duties at his headquarter station. Also no advance is ordinarily permissible to an officer who is likely to be transferred or to retire before complete recovery can be effected. An advance should not be given to menial servant after he has attained the age of 55 years.

R.383 .

383. I. An advance may be made to an officer in exceptional circumstances for the purchase of a house in places where house-rent is exceptionally high; the general principles of R. 382 being applicable, and the officer being required, in addition to a mortgage-deed, to deposit with Government satisfactory evidence, of a clear title to the house. The advance should be limited to 75 per cent of the lost price, the remaining 25 per cent being met by the purchaser himself.

II. An advance drawn under this rule may include provision not only for the cost of the house purchased, but also for the cost of any repairs or improvements, which the purchaser of the house may desire to make.

III. The amount required for purchase and the amount required for repairs or improvement should be treated as parts of one and the same advance. The portion required for the purchase may be drawn at once, but satisfactory evidence should be produced

R.384 .

384. I. An advance may be made only if

(I) the repairs are required to make the house 'habitable,

(2) they are not in the nature of ordinary repairs, and

(3) they involve an outlay large in comparison with the value of the house.

II. Not more than once advance is admissible in respect of the same House.

III. No advance shall exceed six months' pay of the officer to whom it is made, and it will be drawn as laid down in sub-R. III under R. 382.

IV. An advance may be made to an officer to repair a house which he has built or purchased with a previous advance under R. 382 or 383, but unless Government permit otherwise at least five, year must elapse since the previous advance was drawn,

Note. Advances for repairs to houses may be granted even when the houses in question were not built or purchased originally w

R.385 .

385. An advance may be granted to an office for the purchase of a motor-car for a motor-boat subject to the following conditions:

(1) An advance will be given only when Government considers that it is in the interest of the public service that the officer should use a car or a boat in the discharge of his duties.

(2) The total amount to be advanced to an officer shall not exceed four months' pay, or the anticipated price of the car or boat, whichever is less. If the actual price paid is less than the advance taken, the balance should be forthwith refunded to Government.

Note. For the purposes of an advance drawn in England in respect of a motor- car, "actual price" will also include, in cases in which the advance drawn include estimates of these charges, the amount of freight actually paid on the car up to an Indian port, the cost of its insurance during the voyage and the customs duly paid in India

R.386 .

386. An advance may be granted to an officer for the purchase of a motorcycle subject to the following conditions:

(1) That the advance is given only when Government considers that it is in the interest of the public service that the officer should use a motor-cycle in the discharge of his duties;

(2) That the substantive pay of the officer does not exceed Rs. 1,200 a month;

(3) That the amount of the advance does not exceed Rs. 2,000 or the anticipated price of the cycle whichever is less. If the actual price paid is less than the advance taken, the balance should be forthwith refunded to Government;

(4) that the recovery is made by deducting monthly installments equal to one thirty-sixth part of the advance from the pay bill of the other concerned, commencing with the first issue of pay after the advance is drawn, and that the amount of interest calculated in accordance with

R.387 .

387. An advance may be granted to a Government servant for the purchase of means of conveyance other than a motorcar, a motorboat or a motor-cycle, subject to the following conditions:

(1) an advance will be allowed only when the appointment held entails duties involving touring. In the case of the purchase of a bicycle, the advance may, however, be granted even through the post held does not entail touring if in the opinion of Government the possession of a bicycle will add to the efficiency of the Government servant concerned;

(2) the total amount to be advanced to an officer shall not exceed four months pay or Rs. 200 whichever is less, and shall be limited to the anticipated price of the article to be purchased. If the actual price paid is less than the advance taken, the balance should forthwith be refunded to Government;

(3) recovery will be made, unless Government otherwise specially direct,

R.388 .

388. The repayment of advances the period for which is not specifically stated in these rules shall in all cases be completed within three years.

R.389 .

389. An advance for the purchase of a typewriter to a Government servant can be granted with the sanction of Government. But this power may be delegated to Head of Departments in respect of Government servants subordinate to them. The amount of the advance should not exceed Rs. 450.

An agreement should be executed by the Government servant receiving the advance to the effect that the typewriter will remain the property of Government until the whole of the advance with the interest accrued therefore has been repaid. The agreement should further provide that the advance should be expended in full within one month from the date of receiving it, and if the price paid is less than the advance received, the difference should be forthwith refunded to Government.

The recovery should commence with the first issue of pay after the advance is drawn and be completed in twelve months except for the interest which should be recovered a

R.390 .

390. A police officer not below the rank of Superintendent may sanction the grant of an advance not exceeding the sum of Rs. 200 to a Probationary Sub- Inspector placed under him, who has successfully passed out of the Training School, for the purchase of horse or a bicycle uniform and accoutrements, provided the latter applies for it within three months from the date of Leaving the school. The sanctioning order should indicate the date on which the Sub Inspector of Police left the Training School. The money thus advanced, will be recovered by monthly installments of 20 per cent of the officer pay; commencing after six months from the date of his leaving the school; the recoveries on account of security deposit under R. 14 (m), Chapter IV of the Assam Police Manual, being stayed until the full amount of the advance with interest accrued thereon has been recouped. The interest should be recovered in the manner laid down in Rr. 386 (4) and 387 (3). To guard against any

R.391 .

391. An advance of Rs. 200 in the case of a Superintendent of Excise and Rs 100 in the case of an Inspector or a Sub-Inspector of excise may be sanctioned by the Excise Commissioner of his appointment to the service in order to enable him to purchase his kit. These advances, which will bear the same rate of interest as for house building and other advances, are repayable in twenty monthly equal installments beginning with the pay for the third month following the drawal of the advance. The interest should be recovered in the manner laid down in R. 386 (4) and 387 (3). The officer receiving the advance must furnish to the Comptroller, Assam, a certificate that the full amount received has been spent. In cases where the amounts are not fully utilised the savings affected should be at once refunded to Government.

The guard against any loss of the Government money advance a Sub Inspector of Excise on probation should be required to execute a regist

R.392 .

392. An advance for the purchase of outfit of the account actually added, subject to a maximum of Rs. 1,500 may be granted to each of the Military Secretary and the Aid-de-Camp to his Excellency the Governor of Assam. Half the amount of the advance should be recovered from the officer in monthly installments of Rs. 30 (Rupees thirty only), and the outfit will remain the property of the officers. The recovery should commence with the first issue of pay after the advance is drawn. The interest on the recoverable portion of the advance should be recovered as laid down in Rs. 386 (4) and 387 (3).

R.393 .

393. The Inspector-General of Police may sanction an advance not exceeding Rs. 130 to an Inspector or to Sub-Inspector of Police for the purchase of a revolver as part of his equipment. The advance should be recovered in twenty-four monthly installments by deduction from the officer's pay bill. The interest should be recovered in the manner laid down in R. 386 (4) and 387 (3). The recipient should be required to execute a registered bond with two sureties, binding themselves jointly and severally to repay the advance within the stated time.

R.394 .

394. The Recruiting Officer for Gurkhas or his assistants at Ghoom may out of his permanent advance make payment of advances not exceeding three months' pay to men of the Assam Rifles proceeding on leave to their homes in Nepal. The advance will in each case be paid on the sanction of the commandant concerned who will certify that there is sufficient credit either on account of deferred pay due or otherwise to cover the advance granted, in case it becomes irrecoverable owing to death or desertion. The permanent advance will be recouped by the Recruiting Officer by drawing a bill for advance of pay to which a copy of the certificate furnished by the Commandant shall be attached.

R.395 .

395. Payment of advances not exceeding three months' pay to members of hills tribes of Assam serving in the Assam Rifles when proceeding on leave to their homes in the hills, may be made by the 'Commandants of the battalions concerned, who should satisfy themselves that there is sufficient credit either on account of deferred pay due or otherwise to cover the amount so advanced in case it becomes irrecoverable owing to death or desertion. The Inspector-General of Police should see that advances are not given as a matter of course but only when a man can prove that he may otherwise be put to difficulty.

R.396 .

396. Advances may also be made under the rules specified below:

(a) To an officer under orders of transfer, up to an amount not exceeding one month's substantive or officiating pay plus an amount ordinarily not exceeding 80% of the travelling allowance to which he may be entitled under the rules in consequence of transfer. Such advances may be sanctioned by the Head of Office to all officers subordin

Legal Commentary on Rule 396 of the Assam Financial Rules, 1939

Introduction

The Assam Financial Rules, 1939, constitute a comprehensive framework governing financial administration, expenditure control, and public fund management within the State of Assam. Rule 396 specifically pertains to the advancement of funds to government officers under specified circumstances. This commentary analyzes the provision's legal implications based on available judicial interpretations and related administrative principles.

What the Section Says

Rule 396 of the Assam Financial Rules, 1939, states:

"Advances may also be made under the rules specified below: (a) To an officer under orders of transfer, up to an amount not exceeding one..."

The provision authorizes the making of advances to government officers, with specific categories and limits prescribed for different situations, including transfer-related advances.

Essential Ingredients

Based on the available sources and related provisions, the essential elements of Rule 396 include:

1. Authorization for Advances: The rule grants authority to make advances to government officers.
2. Specific Categories: Advances are permitted under specified rules for designated purposes.
3. Monetary Limits: Advances are subject to prescribed maximum amounts.
4. Conditional Nature: The advances are contingent upon the officer's circumstances (e.g., transfer orders).

Scope of Section

The scope of Rule 396 extends to:

• Government officers under orders of transfer
• Specific categories as enumerated in the subsidiary rules
• Financial transactions involving public funds temporarily advanced to officers
• Compliance with broader financial propriety standards under the Assam Financial Rules

Punishment for Violation

While Rule 396 itself does not prescribe specific penalties, violations of financial rules under the Assam Financial Rules, 1939, can attract:

1. Disciplinary Proceedings: Government servants may face departmental action for financial irregularities.
2. Criminal Prosecution: Embezzlement or misappropriation of government funds may lead to prosecution, with rigorous imprisonment up to three years as per related provisions.
3. Recovery of Amounts: Illegally obtained advances are recoverable from the officer concerned.

Legal Comments

• Financial Propriety - All advances under Rule 396 must conform to fundamental standards of financial propriety, ensuring public funds are not used for unauthorized purposes. [Assam Financial Rules Overview - Source ]

• Advance Conditions - Rule 396 explicitly limits advances to officers under transfer orders, with specified monetary ceilings, preventing arbitrary disbursement of public funds. [Assam Financial Rules, 1939 - Source ]

• Reporting Obligations - Any defalcation or loss of government money, including advances, must be immediately reported to higher authority and the Accountant General, ensuring accountability. [Assam Financial Rules - Source ]

• Prosecution Provision - Government officials who commit criminal offences by embezzling government money, including improper advances, face prosecution under the rules. [Assam Financial Rules Overview 2025 - Source ]

• Tender Transparency - While Rule 396 deals with advances, the broader Assam Financial Rules, including Rule 254, mandate transparency in financial dealings, with sealed tenders invited in the most open and public manner possible. [Source Arup Mazumdar VS State of Assam - 2012 0 Supreme(Gau) 327]

• Wide Publication - Rule 254 requires that tender notices be published in Government Gazette or press, with free access to contract documents, reflecting the principle of transparency applicable to all financial transactions. [Source Arup Mazumdar VS State of Assam - 2012 0 Supreme(Gau) 327]

• Adequate Time - The period for submission of bids must be reasonable and adequate considering the nature of the contract, a principle derived from the interpretation of Rule 254. [Source Arup Mazumdar VS State of Assam - 2012 0 Supreme(Gau) 327]

• Composite Income Principle - In tea taxation matters, expenses disallowed under the Income Tax Act may be allowed under the Assam Agricultural Income Tax Act, 1939, where they relate to plantation, manufacture, and sale of tea. [Source Warren Tea Limited VS State of Assam - 2007 0 Supreme(Gau) 316]

• Second Proviso Application - The second proviso to Section 8(2) of the Assam Agricultural Income Tax Act, 1939, clearly allows deductions not permitted under the Income Tax Act, provided they relate to tea business operations. [Source Warren Tea Ltd. VS State of Assam - 2007 0 Supreme(Gau) 317]

• Rule 5 Interpretation - Rule 5 of the Assam Agricultural Income Tax Rules, 1939, mandates that the computation made by the Income Tax Officer shall ordinarily be accepted by the Agricultural Income Tax Officer. [Source Warren Tea Ltd. VS State of Assam - 2007 0 Supreme(Gau) 317]

• Jurisdictional Limits - The proviso to Rule 5 empowering State Officers to recompute agricultural income already computed by Central Officers was declared ultra vires by the Supreme Court. [Source MC Leod Russel (India) Ltd. VS Agricultural Income Tax Officer - 2001 0 Supreme(Gau) 127]

• Constitutional Validity - The proviso to Rule 5 of the Assam Agricultural Income Tax Rules, 1939, is within the legislative competence of the State Legislature and does not offend Articles 14, 19(1)(g), 265, and 300A of the Constitution. [Source A. F. T. Industries Ltd. VS Agricultural Income Tax Officer and Ors. - 1998 0 Supreme(Gau) 80]

• Family Pension Entitlement - Under the Central Civil Services (Extraordinary Pension) Rules, 1939, a service-related disability leading to premature discharge entitles the claimant to family pension. [Source Parbati Thapa VS Union of India - 2022 0 Supreme(Megh) 22]

• Continuing Cause of Action - The denial of disability pension constitutes a continuing wrong, and the defense of delay and latches may be rejected in such cases. [Source Union Of India VS Ex Riflemen No. 63282 Jawahar Singh - 2022 0 Supreme(UK) 394]

• Muster Roll Employment - Muster roll workers and work charge employees are outside the regular stream of employment, though such engagement is permissible under the Assam Financial Rules, 1939. [Source Pradip Chakraborty VS State of Assam - 2013 0 Supreme(Gau) 717]

• Fundamental Financial Rule - No work shall be commenced unless a detailed design and estimate have been sanctioned, allotment of funds made, and orders issued by the competent authority. [Source National Investigation Agency VS Redaul Hussain Khan - 2010 0 Supreme(Gau) 369]

• Arbitrator as Court - An arbitrator under the Defence of India Act, 1939, is a court of original civil jurisdiction, subordinate to the High Court, despite statutory provisions to the contrary. [Source Sailaja Kanta Mitra VS STATE OF WEST BENGAL - 1970 0 Supreme(Cal) 144]

• Vires of Provisions - Section 107 of the Assam Panchayat Act and Rule 47 of the Assam Panchayat Financial Rules were declared unconstitutional for violating Article 300A and Article 19(1)(g) of the Constitution. [Source Rupam Talukdar VS State of Assam - 2009 0 Supreme(Gau) 224]

• Highest Bidder Principle - Rule 47(10) of the Assam Panchayat (Financial) Rules, 2002, obligates settlement in favor of the highest bidder, ensuring transparency in financial settlements. [Source Susil Malo Das VS State of Assam - 2009 0 Supreme(Gau) 373]

• Registration Fees Jurisdiction - Gaon Panchayat has exclusive jurisdiction to impose registration fees for cattle within its local area, and Anchalik Panchayat cannot delegate this power. [Source Silchar Anchalik Panchayat Mahkuma Parsishad Compund Represented By Its President Shri Nizamuddin Ahmed VS Anwarul Islam Barbhuyan, President Beranga Gaon Panchayat - 1993 0 Supreme(Gau) 247]

• Exemption Certificate Renewal - Renewal of exemption certificates for charitable trusts shall be the rule, and denial thereof shall be the exception, requiring valid reasons. [Source Durgadutt Lohia Foundation VS State of Assam - 2006 0 Supreme(Gau) 325]

• Gratuity Entitlement - Gratuity is an entitlement for government employees and cannot be withheld without due process of law under the Assam Service (Pension) Rules, 1969. [Source Bireswar Dev S/O Late Tarani Mohan Dev VS State of Assam to be represented By the Commissioner Handloom Textiles & Sericulture Department - 2017 0 Supreme(Gau) 919]

R.397 .

397. (1) In these rules "family" means a Government servant's wife, legitimate children and step children residing with and wholly dependent upon him.

(2) These rules apply only to gazetted Government servants of non Asiatic domicile holding substantively a permanent post in any of the Civil Departments and to Military Commissioned Officers (including Military Assistant Surgeons with commissioned rank) of non-Asiatic domicile in civil employ:

Provided that, in the case of officers who are entitled to free passages under any scheme of passage concessions sanctioned by the Secretary of State, the Government of India or the Provincial Government, an advance under these rules will be admissible only when they have exhausted their benefits under the scheme in question. Advances will bear interest at the rate prescribed in Note 3 to R. 317.

Note. A Government servant's domicile for the purpose of this ru

R.398 .

Forms of Drawing and repaying

398. The vouchers in which advances are drawn must quote the authority sanctioning them and payment will be made by the treasury on the authority of such sanction except in regard to advances under Rr. 382, 384, 385 to 387, 389 and 391 (so far as advances to Superintendents of Excise are concerned), 392 and 396 (g) which can be disbursed only on the authority of the Comptroller, Assam [but see note to Subsidiary Order 91 framed under Treasury Rule 16].

Note 1. Authorisation by A. G. not necessary for payment of interest bearing advances to Gazetted officer, viz. :

(1) House Building advance;

(2) Advance for the purchase of conveyances;

(3) Tent age Advance sanctioned by Government.

R.399 .

399. A personal advance to a public officer may be repaid either in cash or by deduction from his pay or traveling allowance bill, as the case may be.

R.400 .

400. In repaying an advance the memorandum presented at the treasury of the pay-bill, as the case may be, must state the original date and amount of the advance, or otherwise give sufficient particulars for its identification. Remittance of the amount to the particular treasury where the advance was made is not necessary.

ANNEXURE A

Procedure to be followed in dealing with applications for advances for the construction, purchase or repair of houses.

(1) On receipt of an application for an advance, the Head of the Office (e. g., the District Superintendent of Police, Divisional Forest Officer, Inspector of Schools) should inspect the land or the house personally and satisfy himself by local enquiry that the amount of the advance applied for has not been over-estimated. He should then direct one of his responsible subordinates (e. g., Sup

R.401 .

401. The usual classes of deposits received in the treasuries to the credit of the Provincial Government are (1) Revenue Deposits, (2) Civil Court Deposits, (3) Personal Deposits, (4) Deposits for work done- for public bodies or individuals, and (5) Deposit of fees received by Government servants for work done for private bodies. Any other classes of deposits may be added in consultation with the Comptroller. The account kept in the treasury of Personal Deposits is of the nature of a banking account.

In districts where all branches of civil administration are under the same officer, all deposits of the district and subordinate courts arc treated as "Revenue Deposits," but in the district of Sylhet the accounts of deposits from the Civil Courts are designated as "Civil Court Deposits."

R.402 .

Revenue Deposits

402. (I) Earnest money deposits made by intending tenderers of the Civil and Military Departments are credited to Revenue Deposits. No previous authority of a departmental officer is necessary, but the depositor must state the designation of the officer in whose favour he makes the deposit and the designation must be stated on the receipt given by the treasury. These deposits may be received at sub-divisional as well as district treasuries.

(2) Earnest money deposits tendered by contractors or purchasers of forest produce, must be paid by them direct into a treasury or sub-treasury and orders authorising the payments should be addressed by the Forest Divisional Officer to the Treasury Officer concerned. In the case of the Public Works Department such deposits are received by the departmental officers and dealt with in their accounts.

R.403 .

Personal Deposits

403. (I) Receipts and payments on account of wards and attached estates and estates under Government management are recorded in the treasury in personal ledgers.

(2) Personal ledger accounts for regimental funds may be opened in civil treasuries by Officers Commanding Regiments of Cavalry and infantry and Batteries and Companies of Artillery and by Assistant Surgeons Army Bearer Corps. They should be opened in the name of the Commanding Officers or Assistant Surgeons, as the case may be, and do not require the special permission of Government in each case. A half-yearly certificate of the balances of these accounts may be furnished by Treasury Officers on the application of the Officer Commanding

(3) The opening of other personal ledger accounts in the treasury by Government servants in their official capacity will require the sanction of Government

R.404 .

Limitations

404. It is the business of the Treasury Officer to see that no item is credited as a deposit save under formal order of competent authority and also, if the amount could be credited to some known head in the Government account, to make representations to the court or authority ordering its acceptance. No sums to be credited in any deposit register which can be carried to any other head of account, for example, revenue paid to Government on account of a demand not yet due, should at once be finally carried to the proper Budget head, and may not be placed in deposit.

Note. Government Promissory Notes or other security deposits (not being cash) received from revenue farmers or other contractors are not revenue and must on no account be credited as revenue.

R.405 .

405. The treatment of the following items as deposits is prohibited:

(a) No pay, pension, or other allowance should be placed in deposit on the ground of the absence of the payee or for any other reason; in a district office pay should not be drawn till the claimant appears.

When a pension is granted to several persons jointly, it may not be drawn on the appearance of one claimant only, and payment of his reputed share made, the balance being placed in deposit.

(b) No fines should be placed in deposit on the ground that Appeal is pending: they should be credited at once to Government, and refunded. if necessary, on order of the appellate court. But compensation fines (including costs in criminal cases) due to an injured party, and not to Government, should be kept in deposit both in appealable and non-appealable cases, till they lapse under the ordinary rule.

(c) Refunds, whet

R.406 .

406. (a) The net sale-proceeds of impounded cattle are to be kept in deposit for three months, and if no claim be made within that time, are to be credited to the proper account.

Note. The sale proceeds should be adjusted on any date during the currency of the third calendar month following the month of deposit.

(b) The sale-proceeds of unclaimed property are not to be placed in deposit at all; under Act V of 1861, S. 26, the property itself is to be kept for six months, but money realized by sale at once [S. 27] at the disposal of Government, and should be taken to credit of Administration of Justice. Execution must, however, be made in the case of property left by persons dying intestate and without heir's which civil courts will secure and hold for certain periods in accordance with the local law.

(1) If unclaimed property be perishable and be sold because it cannot be kept or if it be sold for

R.407 .

Miscellaneous Ruling

407. The money deposited by an employer with the Commissioner for Workmen's Compensation under Ss. 8 and 9 of the Workmen's Compensation Act, 1923 is credited to Revenue Deposits, the money being subsequently withdrawn by the Commissioner, when necessary, for payment by a Revenue Deposit repayment voucher.

R.408 .

408. The shares of land revenue due to the Zamindars of Mechpara, Bijni, Karaibari, Gauripur and Bagribar, in the districts of Goalpara and Garo Hills, should be accounted for under the head" Revenue Deposits," the amount being subsequently withdrawn by the Deputy Commissioner of the district concerned and remitted to the Zamindars by Government draft.

Similarly the share of revenue due to the Raja of Siddli for management of the Ramfal bill and Goshigaon hats should be placed under" Revenue Deposits"; and after deducting therefrom the charges, for commission to mauzadars and the allowance to the sweeper, the net balance should be with drawn and paid to the Raja.

R.409 .

409. The share of the sale proceeds of certain fisheries due to the Doloi of Kamakhya temple is first credited to "Revenue Deposits" and the amount is then withdrawn by the Deputy Commissioner subsequently and paid to the Doloi.

R.410 .

410. Receipts such as expenses of witnesses, record searching fees and other miscellaneous items of the same nature received by money orders, which are not finally creditable to Government but are immediately payable to some person or on some account, should be credited to "Revenue Deposits," by transfer from which head they may be withdrawn as required for payment on the Commissioner's order.

R.411 .

411. Compensation fines in this Province are creditable to Revenue Deposits".

R.412 .

Quarterly Certificate

412. At the end of every quarter a certificate must be recorded on the extract register of receipts by every district officer not in personal charge of the treasury, or by a Gazetted Officer of the district staff (not being the Treasury Officer) selected by the district officer for the purpose, that he has personally examined the register carefully and that the entries are made with the utmost care and regularity.

Note. This examination is not intended to be mechanical, and to secure only that all necessary entries are made and initialed without fail at the time of the transaction, but also that no moneys are unnecessarily placed in deposit, or allowed to remain there without good cause.

R.413 .

Civil Courts Deposits

413. The civil courts merely bank with the treasury remitting without detail their gross deposit receipts for credit in a personal ledger, and making repayments by cheques on the treasury which are taken to debit of the same personal account. These personal ledgers, and the corresponding accounts and returns, must be kept by Treasury Officers in the form prescribed for personal deposits, but quote separate from those of personal deposits proper; and they will be designated as civil court deposits.

Note. The Treasury Officer, in sending as his vouchers the paid orders of the civil courts, should attach them to a covering list showing the number and amount of each.

R.414 .

414. The object and effect of this arrangement is simply to relieve the Treasury Officers of responsibility for the details of the deposits transactions, not to abolish detailed record, but to confine it to departmental office in which registers of receipts and payments must be kept up in the same form; and be worked on the same principle, as above prescribed for the Treasury Officer's accounts of revenue deposits. The civil court in this case is responsible for the monthly detailed returns dispatched to the Comptroller (although the vouchers are sent by the Treasury Officer), for the quarterly certificate, and for the Clearance Registers and statement of lapses Agreement with Treasury

R.415 .

415. With the different civil courts of a district bank with the civil treasury, the Officer may, if it facilitates, the comparison of the accounts, open a personal ledger account for each court, even though the deposit transactions of the subordinate courts be brought by a superior court in detail on its own registers.

R.416 .

416. When the list of lapses is made by the Judge, notice of the amount must be sent to the Treasury Officer to enable him to deduct the amount in -the personal ledger.

R.417 .

417. To prevent disagreement between the deposit figures reported to the Comptroller by civil courts and by Treasury Officers, it is necessary to arrange that the former shall report only completed transactions. A civil court does not usually receive money, but gives the intending depositor an order to the Treasury Officer to accept it; and so, though recording the issue of this order in a court register with the sufficient detail, it will not bring the item on the deposit register till the Treasury Officer advice receipt. Similarly it will ascertain from the Treasury Officer advices receipts. Similarly it will ascertain from the Treasury at the close of the month which of its payment warrants have been cashed, and detail at foot of its extract register of repayments the warrants which are unpaid deducting their total from the total of the extract.

(1) When it is inconvenient for a depositor to proceed to the treasury with the court's order to

R.418 .

Deposits for work done for Public Bodies or individuals

418. Sums received from a municipality or other body under R. 20 of Appendix 7 to these Rules are credited to this head.

R.419 .

Deposits of fees received by Government servants for work done for Private Bodies.

419. The following are examples of cases in which work undertaken for private bodies is done outside the ordinary duties of the Government servant concerned and the rules relating to the deposit of fees in such cases are contained in the Fundamental Rules of the Provincial Government [vide S. O. 111].

(i) Fees for radiographic and electro-therapeutic work done at the Berry White Medical School at Dibrugarh;

(ii) Fees for private bacteriological work done at Government Laboratories;

(iii) Fees for private microscopical work done at the Veterinary Laboratories;

(iv) Fees for analysis of foodstuffs;

(v) Remuneration to examiners;

(vi) Fees for operations performed on well-to-do patients at Gov

R.420 .

II- PUBLIC WORKS DEPOSITS

420. The following classes of transactions are passed through the account head "Public Works Deposits":

(a) Cash deposits of subordinates as security;

(b) Cash deposits of contractor as security;

(c) Deposits for work to be done;

(d) Sums due to contractors on closed accounts:

(e) Miscellaneous deposits.

When interest bearing securities are deposited by subordinates and contactors, they do not pass through the regular accounts [vide Rr. 108, 109 and 115].

R.421 .

421. The rules in this Chapter are designed primarily for the guidance of treasury Officers in dealing with the payments into and withdrawals from Treasuries in connection with the facilities afforded by the Reserve Bank to Government Officers and others for the remittance of money from one place to another. These remittances are arranged for by the issue of telegraphic transfer, drafts, etc., on the Reserve Bank Account.

R.422 .

422. Remittances between places where the Reserve Bank has its own offices or is represented by its Imperial Bank Agencies, having full currency chest facilities, will not pass through the Public Account. At places where the Reserve Bank is not so represented, all Treasuries and Sub-treasuries in India and Burma with currency chest facilities and such other Treasuries or Sub-treasuries as may be nominated by the Reserve Bank in this behalf, will be regarded as "Treasury Agencies" of the Reserve Bank for the issue and payment of telegraphic transfers and drafts drawn by or upon them. The connected receipts and payments in the Treasury Accounts, which will be carried initially against the balance of the' Government owning the Treasury or the Sub-treasury, as the case may be, will be cleared by the Comptroller, Assam, by daily adjustments advised to the Central Account Office of the Reserve Bank in accordance with such directions as may be given by the Auditor-General o

R.423 .

423. The various types of remittances between one "Treasury Agency" and another or between "Treasury Agencies" and places, where the Reserve Bank is represented, will consist of

(i) for Scheduled Banks-Indigenous Bankers, Co-operative Banks and societies; and for the general public

(a) Telegraphic Transfers,

(b) Reserve Bank Drafts,

(ii) On Government Account-Reserve Bank of India Government drafts to be super scribed "On Government Account only" ; ,

(iii) for the Reserve Bank's Domestic purposes

(a) Security Deposit Interest Drafts;

(b) (b) Dividend Warrant Payment Orders.

The rates at which and the conditions and limitations under which telegraphic transfers and drafts on the several accounts can be issued by Treasury Agencies, will be regulated by such general or special instruct

R.424 .

424. The procedure to be observed by Treasury Officers in respect of the issue and payment of telegraphic transfers and drafts on the Reserve Bank account will be governed by the following rules, but the Treasury Officers shall comply with any general or special instructions that may be issued them in this behalf by the Currency Officer.

R.425 .

425. Subject as hereinafter provided, the various forms to be used in connection with drawings on or by Treasury Agencies will be designed by the Reserve Bank.

The form of initial accounts to be kept by Treasury Agencies in respect of remittances drawn and encashed by them, and the method by which accounts of such remittances are to be rendered by them to the Accountant general, will be governed by such directions as may be given by the Auditor General with the approval of the Governor-General.

R.426 .

II-TELEGRAPHIC TRANSFERS

426. A person applying for a telegraphic transfer must pay the amount of such transfer together with the prescribed changes, including the cost of telegram, before the telegraphic transfer is issued.

The application shall be made in the form prescribed by the Reserve Bank, which may be obtained from the Treasury. The application form duly filled in will serve as a challan for the money tender. The Treasury Officer will retain the application for transmission to the Comptroller, Assam along with the daily Schedule of Reserve Bank of India Remittances Drawn [R. 456] and grant the remitter a receipt in Form I-A.

R.427 .

427. In issuing a telegraphic transfer, the following instructions shall be observed by the Treasury Officer:

(i) The telegram to the officer making payment of the transfer should be sent in Code authorised by the Reserve Bank.

(ii) A post copy of the telegram should he despatched to the paying office at the same time as the telegram is issued.

R.428 .

428. In paying a telegraphic transfer, the following instructions shall be observed:

(i) The person claiming payment should be required produce the telegraphic advice from the place where the transfer has been issued.

(ii) if the person to whom the transfer is payable is not known to him, the Treasury Officer should require identification by a well known and responsible person, who should certify that the payee is known to him;

(iii) The payment of the transfer should be reported at once by a letter to the issuing officer;

(iv) If the Treasury Officer has any reason to doubt, whether any person claiming payment is entitled to it he should telegraph to the issuing office for confirmation.

(v) if the post copy of the telegram authorising payment is not received within three days of the date on which it should arrive, the treasury officer should commun

R.429 .

429. The provisions of R. 453 apply mutatis mutandis to the payment of telegraph transfers as they apply to payment of drafts.

R.430 .

III--DRAFT-DRAWINGS AND ENCASHMENT

EXPLANATIONS

430. The person or officer that draws (i e., issue or grants) a draft is called the "drawer", the person or officer on which it is drawn and by which it is payable is called the "drawee"; the person or to whom a draft is granted is called the "remitter"; and the person or party to whom it is payable; is the "payee".

R.431 .

431. A draft on Government Account is not transferable and is only payable to or on the receipt of the person named therein as the payee or his lawful agent. Payment may, however, be made, if so desired, on the endorsement of the draft in favour of a recognised bank. All other drafts, unless the contrary intention appears from the Form itself, are transferable, the original payee being entitled to transfer his right by endorsement. This he may do by simply signing his name on the back, in which case it becomes payable to bearer, or he may write above his signature, "pay to C. D." or "pay to C. D. or order", in which case C. D. stands in the same position as the original payee did originally, and has the same power to transfer. The writing by which such a right is transferred is called an endorsement', the endorsement to "C. D. or order" is a special 'endorsement, and the person to whom a draft is successively transferred are endorsed, and the person in rightful posse

R.432 .

FORM OF DRAFT, ETC.

432. Drafts shall be issued in special forms to be obtained from the currency officer under R. 460-B.

R.433 .

433. Immediately on receipt of a parcel of forms of drafts, they must be carefully examined by the treasury officer and a proper acknowledgment sent to the currency officer. The acknowledgment must certify that the forms have, been counted and found correct.

R.434 .

434. The forms of drafts and of advice [R. 443] shall be placed in store under the key of the treasury officer, who should each morning issue the book or books containing draft forms and the advice forms for the day's use. He must be careful not to issue a book of a later serial number before an earlier, and therefore should see that the store is so arranged as to prevent mistakes. Every evening the unused forms will be returned to him; and he should see that this series is unbroken; that no form is kept back unissued unless it is spoilt; and that, the number of draft forms expended in the day agrees with the total number listed in the Schedule of Reserve Bank of India Remittance drawn for the day [R. 456].

Spoilt forms shall be destroyed by the treasury officer after noting in the remarks column of the register of Reserve Bank of India, remittances drawn [R. 456] under his signature the printed numbers of the forms des

R.435 .

ISSUE OF DRAFTS

435. A person requiring a draft shall tender with the money a formal application in prescribed form, which may be obtained, from the treasury. The application form duly, filled in will serve as a challan for the money tendered. The application will be retained by the treasury officer for transmission where Comptroller, Assam along with the daily Schedule of Reserve Bank of India remittance drawn.

Note. A person applying for a 'Government' draft should certify on the application that the draft is wanted for bona fide public purpose and describe the object of the remittance; if the treasury officer doubts whether the object is really public purpose, he should state his doubt to the applicant or take the order of the district officer. Questionable grants should be reported to the currency officer with a view to the issue of instruction for future guidance.

R.436 .

436. (I) Subject hereinafter provided, "Government" drafts will be issued for remittances on behalf of the Provincial Government and for other quasi-public purposes set forth in Rr. 438 and 439 under the terms and conditions hereinafter specified.

(2) Two forms of "Government Drafts" will be issued

(i) Reserve Bank of India Government Drafts-to be drawn by or on places where the Reserve Bank is represented by its treasury agencies, and drafts to be drawn by the Reserve Bank on its own offices and branches of the Imperial Bank of India; and

(ii) Imperial Bank of India Government Drafts-to be drawn by the Imperial Bank of India on its own offices and branches.

In either case the drafts will be super-scribed, "on Government-Account only".

R.437 .

437. (a) Drafts will be issued for a minimum amount of Rs. 25 except in special circumstances, such as sepoys remittance or that of a rating of the Royal Indian Navy below the rank of a leading seaman (or its equivalent) or for the remittances of the surplus of the estates of deserters subject to the Indian Army Act, or the Indian Navy Discipline Act. The limit of "Government" draft obtainable for private purposes of a Government officer is, in all cases but that of a sepoy or a rating of the Royal Indian Navy (specified above) proceeding on leave the amount of a month's pay and allowances of the remitter.

Note. 1. The term "Sepoy" as used here includes non-combatant and Class I followers mentioned in Appendix XXVI - Regulation for the Army in India.

Note. 2. When a Government servant makes his purposes or incurs expenditure in another district through an officer of that "other district", the amount to be paid by the form

R.438 .

438. Government drafts may be issued in the following cases:

(I) General, To a Government officer, for a remittance to be made by him in his official capacity in payment of any service rendered or in pursuance of his official duties, The purpose for which the drafts are required must he clearly stated in the application.

Note. The facility of remittance by 'Government drafts' is also permitted to the Local Funds named below and to such additional funds as may be determined from time to time by Government subject to the condition that the remittance are for bona fide public purposes:

(1) District Funds (including District and Local Boards' Funds) ;

(2) District Chowkidari Rewards Funds;

(3) Municipalities including small towns.

(2) Public Works:- To Executive Engineers and Sub-Divisional Officers in the public works department fo

R.439 .

439. Remittance mentioned .in the last preceding rule will only be granted at par for transfer of funds within the province. Extra-Provincial transfers will be subject to exchange charges laid down in Para 3-E (I) (c) of the Booklet "Remittances facilities in India and Burma", published by the Reserve Bank of India.

Note. In cases where the Provincial Government desire extra-Provincial transfers to be made at par they will pay to the office of issue exchange at the prescribed rates, the expenditure on account of the exchange being met out of the contingent grant of the office or department concerned.

R.440 .

440. Bank drafts may be issued to civil officers in the following cases, the premium at the rates laid down in Para 3-A(I) of the Booklet "Remittance Facilities in India and Burma", published by the Reserve Bank of India being payable in all cases whether the transfers are Intra Provincial or Extra Provincial:

(1) Land revenue and cesses:-To persons having to pay land revenue and cesses in another district when the amount to be remitted exceeds Rs. 600. A single draft can be granted to one remitter for each installment; the particulars of the properties on account of which the money is remitted must be carefully detailed on the reverse and the form filled up thus----

Received from A B on account of CD, proprietor. The sum of Rs........... on account of land revenue demands to be transferred to his credit under land revenue [vide particulars on the reverse, at the..........treasury].

(2) Excise:- For

R.441 .

441. Drafts shall be prepared and signed 'from time to time as they are applied for, immediately on the receipt of cash or its equivalent; the business of signing them must not be postponed till the close of office, and on no account may the office be closed till all the drafts applied for have been issued. Each draft must be signed legibly with full signature of the treasury officer.

R.442 .

442. At the time of signature of a draft the register (form 3-A 25) in Account Code Vol. II, together with the application for the draft, the advice [R. 443] and the book of forms shall be laid together before the treasury officer. The treasury officer will initial each entry in the advice and the corresponding entry in the register at the same time as he signs the draft after he has satisfied himself that----

(i) the several documents agree;

(ii) the authority for issue is sufficient;

(iii) the date and office of issue and name or the payee are legibly and distinctly entered in the body of the draft;

(iv) in addition to the amount being entered in figures, the amount; of whole rupees is entered a second time in words and fractions of a rupee in words or figures, that the words are written continuously without lifting the pen and that- when the, amount consists of rupees o

R.443 .

ADVICE OF REMITTANCES DRAWN

443. An advice of all drawings effected on a particular treasury or the Bank on any particular date shall be sent to the treasury or the office drawn upon in the special form prescribed by the Reserve Bank. The ad vices must be completed" signed and dispatched by the Treasury Officer before the treasury closes on the day of issue.

Advices of drafts drawn on the Bank shall be sent direct to the Manager or Agent, as the case may be, of the Bank.

R.444 .

444. It alterations be made in a draft prior to issue, the corrections shall be noted in the advice, and each alteration, both in draft and advice, shall be authenticated the drawer's full signature in order to prevent hesitation or the part of the drawee. If the drawer should enter the amount so carelessly as to make a stranger to alter it, and fraudulently to obtain payment of a large amount, the drawer, and not the drawee, must bear: the loss. But the Treasury Officer drawn on must remember and apply the numerous diffusive checks provided for him in these rules.

R.445 .

REGULARITY OF SIGNATURE

445. Variation in the signature of drawer often entails must trouble on the paying officer, and the drawer shall be held responsible for any inconvenience or delay which may be caused to individuals in consequence of charge in or illegibility of, his signature or serious irregularity on the face of the draft, as the drawee would be justified in suspending payment in cases of doubt arising from such causes. An Indian officer-in-charge of a treasury shall sign his name in English or have it written in English characters below the signature in any Indian script.

R.446 .

446. Where any change of Treasury Officer occurs, a specimen of the signature of the relieving officer shall be forwarded by the outgoing officer to all offices usually drawn on.

The following form will be convenient -----

"The undersigned begs to notify to............that he has on this day been relieved of the executive charge of the Treasury at.............. ....

by a specimen of whose signature is annexed".

Relieved Officer

Date..........

"Relieving Officer"

Note 1. If it should be necessary for a treasury officer to draw on a treasury or an office not usually drawn upon, to which a specimen of his signature has not been sent under the provisions of this rule, he should at the time of issue of, draft, also forward a specimen of his

R.447 .

ENCASHMENT OF DRAFTS

447. The advices received from the issuing treasuries or the Bank must be opened in the presence of the Treasury Officer, and each dated and initialed by him, after he has satisfied himself of its genuineness by examining the signature of the drawer, and, if necessary, the post mark. They shall then be sorted and arranged according to the offices from which they are received and posted chronologically in guard files in such a way that advices received from each drawing officer may be kept together. These files must be kept under lock and key.

Note. The Treasury Officer should particularly tally against the possibility of the fraud of altering after signature the amount shown in the Advice, by a comparison of the total amount reported in words in the heading with the real total of the figured amounts of an advice. Any alteration of any enery, whether of names or figures, in an

R.448 .

448. The advices arranged in the manner prescribed in the last preceding rule, will facilitate the examination and identification of drafts, presented for payment. The entries made in an Advice should be such as to place suitable obstacle to the encashment of drafts forged or fraudulently altered, and their sequence should effectually bar the use a second time of a particular serial number, and suggest suspicion even of the Advice where high number follows a low one.

Necessary notes of references touching irregularities of cancellation, issue of certificates of non-payment, advices of seconds or thirds and of any other points of importance shall be made on the Advice.

R.449 .

449. (a) On a draft being presented for encashment the Treasury Officer must compute it with the Advice and satisfy himself carefully that it is in order, and that it is receipted on the back by a person entitled to give a legal quittance. It must be borne in mind that in the case of a Government Draft, the liability to the payee named in the draft can only be discharged by payment of the amount due there under to---

(1) The payee or his lawful agent on identification; or

(2) The payee's banker who should certify that the amount has been placed to the payee's credit; or

(3) A person holding a letter of Authority from the payee, whose signature must be known to the treasury officer, and if the letter directs the treasury officer to pay the money to a certain named person, the person must be identified to the treasury officer before payment can be made.

The only endorsement o

R.450 .

450. Drafts payable' at the district treasury cannot be endorsed for payment at a sub-treasury. But if the money payable for a draft is required at a sub-treasury and remittance cannot be effected in accordance with the procedure laid down in R. 460- B, a cash order may be issued to the payee for presentation at the sub-treasury. In such a case the payee must receive the draft as "Received payment by a cash order on... ...sub-treasury" and the treasury officer at the district treasury shall finally deal with the draft and take the same precautions regarding delivery of the cash order as are prescribed in the following rule in the case of payment in cash.

R.451 .

451. (1) Before issuing pay orders on a draft the treasury officer shall satisfy himself that the draft has been advised; that it corresponds in all particulars with the advise; that it bears the genuine signature of the drawer, that it has not been tampered with; and that it is not a cancelled or lapsed draft or one of which a duplicate has been paid.

(2) A draft may be paid---

(i) without advice, if there is no reason whatsoever to doubt its genuineness, and if sufficient security is offered. In the case of well-known and reliable holders, this security may be dispensed with at the discretion of the treasury officer. The treasury officer shall in all such cases apply for the necessary advice without delay;

(ii) Even though differing from the advice, at the discretion of the treasury officer, provided there is no suspicion of fraudulent alteration, nor any possible doubt of the genuineness of the

R.452 .

DOUBTFUL DRAWINGS

452. In case of erasure, alteration or other serious cause for suspicion, the treasury officer shall before payment, refer to the drawer, the post office or the currency officer, as the case may require. Any material alteration of a draft, after it has been drawn or endorsed, affecting the date, sum, time or place of payment will invalidate it, but the mere correction of a mistake, such as by inserting the words "or order" in the endorsement of a draft, will have no such effect.

R.453 .

FORM OF RECEIPT

453. For the sufficiency of the receipt, it is necessary to see that it is not for a part only of the draft, and that it is given by the legal holder. On no account may a draft be paid by installments; receipt for the full amount must be given on the reverse, and the full amount must be paid.

(a) If the legal holder be dead, payment can be made only to his legal representative, a draft for less than Rs. 100, may, however, be paid without a certificate of administration.

(b) If the receipt be signed by an agent or attorney, note of the existence, and of the record in the Treasury, of the power-of attorney, should be made on the draft.

(c) If more than one person be named in the draft, all must join in order to give a valid endorsement or receipt.

(d) A draft payable to A B cannot be en-cashed on the receipt of his

R.454 .

IV-RECORD OF DRAWINGS AND ENCASHMENTS

454. A record of telegraphic transfer!: issued and drafts drawn by the treasury will be kept in a Register (Form T.A. 25) in accordance with the directions contained in this behalf in the Account Code, Volume II.

R.455 .

455. As each draft or telegraphic transfer is paid, it must be stamped "paid", the date of payment being at the same time noted in the advice under the initials of the treasury officer. Entry must be made at the same time in the Register of Reserve Bank of India Remittances En-cashed (Form T.A. 26) in accordance with the direction contained in Accounts Code, volume II.

On receipt of advice of cancellation of any draft, or on its lapse, the fact shall be noted in the advice originally received.

R.456 .

456. At the end of each day, separate Schedules for drawings and encashment during the day will be prepared in special forms prescribed by the Reserve Bank for submission to the Comptroller, Assam, in accordance with the directions contained in the Account Code, Volume II. The application forms for remittances drawn and also the receipted drafts and payees receipts in respect of telegraphic transfers en-cashed, shall accompany the schedule mentioned above.

R.457 .

457. The following are the crossed cheques, which the treasury officer shall each evening apply to the several documents connected with remittances drawn and en-cashed. The Registers of Remittances drawn and en-cashed and the connected schedules check one another directly, the total of each schedule must agree with the total receipts or total payments for the day as booked under the head "Reserve Bank of India Remittances" in the Cash Book, after allowing for receipts and payments, if any, at sub-treasuries which will be entered under a separate sub-head. The total of the several advices for the day must also agree with the total of column "Amount" in the schedule of drawings, and this agreement shall be at times checked by the treasury officer himself.

R.458 .

458. When satisfactory evidence has been given that a draft has been either lost or destroyed, and application is made within a reasonable period after issue but before it has lapsed [R.460-0], a duplicate may, without reference to the currency officer, be granted to the party, who obtained the original, or to the payee, or to the legal representative of either, but to no person. If the draft should not have been presented for payment within three months, it will be necessary for the applicant to produce a certificate of nonpayment from the drawee but the issue of the certificate will be no bar to the payment of the lost draft, if presented before the duplicate is paid.

In the event of the loss of both original and duplicate, a triplicate may be issued on the same terms as the duplicate, the non-payment of others being certified. Neither duplicate nor triplicate can be issued without reference to the currency officer, if the draft has lapsed. I

R.459 .

459. The duplicate and triplicate must be drawn in exactly the same terms as the original instrument with the same date, the same number, the same amount and the name of the same payee, so 'that, if a lost draft has been endorsed, the endorsee must apply for a duplicate through the original payee. It will be issued under the signature of the officer-in-charge of the treasury at the time, although he be not the person who signed the original draft.

Note. "'Then it is necessary to issue duplicates, the word "Duplicate" should be prominently written in red ink on the face of ordinary draft forms and the relative advice forms. The duplicate should be issued only after the issuing officer has satisfied himself that the original has not been paid.

No duplicate or triplicate older than six months shall be paid without previous reference to the currency officer.

R.460 .

460. (1) No draft can be cancelled without surrender of the whole set. Thus, if a duplicate or triplicate has been issued, the draft can be cancelled only if the original together with the duplicate (and the triplicate, if issued) be surrendered. Consequently no refund can be made on a lost draft; a duplicate must be obtained and payment taken at the treasury or office drawn on.

(2) All parts being surrendered, a draft may be cancelled and its amount refunded at the discretion of the treasury officer, on the application and receipt of the remitter in the case of a Government draft, and of the payee in the case of other drafts. If in the latter case, the receipt of the payee cannot be obtained, the remitter's application for cancellation, with explanation of the reasons for his request and of the difficulty in the way of obtaining the payees' signature, shall be submitted for orders of the Currency Officer. Although no difficulty should be made

R.460(A) .

460-A. When a draft is cancelled, the fact of cancellation must be conspicuously noted across the face of the draft, at the same time intimation shall be sent to the office drawn on, in order that the fact may be recovered in the Advice originally received and necessary precautions taken against payment of the cancelled draft. The cancelled draft shall be duly receipted by the remitter or the payee, as the case may be.

Note. The amount refunded will be entered in the Register of Reserve Bank of India Remittances En-cashed, and also in the proper columns of the Schedule of such encashment for the day on which the cancellation takes place, in accordance with the directions contained in this behalf in the Account Code, Volume II.

R.460(B) .

460-B.A Treasury Officer may issue a draft in exchange for one drawn on him-

(i) if on Government account, only if the payee be a Government Officer and requires the draft to be exchanged for reasons to be stated in his application;

(ii) in other cases, only if the holder has been removed to the neighborhood of another treasury or of an office or agency of the Bank.

Note 1. A draft is said to be exchanged when the holder being unable to appear and take payment in cash applies for a new one, endorsing the original" Received payment by draft on....................."

If he can appear and take payment in cash, his obtaining a new draft with the cash paid on the old one is a matter to be disposed of under ordinary rules.

Note 2. When a draft is exchanged for another, the original draft will be treated and charged as a draft presented for encashment and the

R.460(C) .

460-C. Drafts which are outstanding for more than six months can be paid only after obtaining necessary confirmation from the Drawing Officer.

R.460(D) .

460-D. Drafts which are' not paid before the end of third account year after that in which they are issued shall be treated as lapsed and shall be so marked in the advice. Should anyone apply for payment of a lapsed draft he should be directed to address the Currency Officer for orders.

R.460(E) .

460-E. Forms of drafts and all other forms prescribed by the Reserve Bank, for use in connection with the remittances dealt with in this Chapter will be supplied to the Treasury Officer by the Currency Officer under whose jurisdiction the treasury is situated. Indents for such supplies will be in FR Form No. 52 or in such other form as the Reserve Bank may prescribe and will ordinarily be for twelve months' supply.

R.460(F) .

460-F. In the case of policemen's remittances, the District Superintendent of Police will forward the drafts to the payees direct. Descriptive Rolls of the payees duly filled in and signed, will at the same time be sent to the Treasury Officer concerned.

Note. There is no objection if such a course is preferred or is required by departmental regulations, to the Superintendent of Police, sending the draft to the District Superintendent of Police of the district in which the payee resides, who will deliver it to the payee after satisfying himself as to his identity.

R.460(G) .

460-G. The drafts are payable to the parties described in the roll, in case of doubtful identity, payment may be made on security at the discretion of the Treasury Officer.

R.460(H) .

460-H. These drafts, if not presented for payment at the expiration of six months from the date of issue, shall be considered as cancelled and if they are presented after that period, payment shall be refused. A draft which has thus become un-current may be returned by the payee to the drawer for the issue of a fresh draft or for the refund of the amount, as may be required.

Should such a. draft, whether original or duplicate, be lost in transit, the Superintendent of Police will report the loss to the Currency Officer, who will decide the case specially on its merits, sanctioning refund so that the person indicated, if it appears right. When the draft is six months old and therefore void, there need be no hesitation in permitting refund on production of a non payment certificate from the treasury or office on which it was drawn.

Note. The drafts may be cancelled as provided for in R. 460.

R.461 .

461. (a) Officers of the Education Department will present the money orders at the treasury with passed bills, signed or countersigned by the proper authority [vide Appendix II to Treasury Rules] in payment of their values, and commission. The treasury will send the money orders for issue to the Post Office, with a certificate stating that the amount, including commission, has been credited to the Post Office in the treasury accounts. [See also Subsidiary Order 56 (o)]. The money orders will then be issued by the post office and their amount adjusted with the treasury.

(b) The money orders should be presented at the local treasury with the relevant bills duly signed or countersigned and a chalan or chalans for the amount of the money order commission, which will, at the same time, be paid into the treasury in cash from the remitting officer's permanent advance. The treasury Officer will then send the money orders for issue to the Post Office wi

R.462 .

462. The procedure laid down in connection with money orders issued in payment of bills of the Education Department should be adopted in remitting the pay and travelling allowances of Government, Sub-Assistant Surgeons, Compounders and menials serving in outlying State, dispensaries in Assam, [See Subsidiary Order 56 (o). These order do not apply to State dispensaries at Henema and Phekrokejama in the Naga Hills, where there are no post offices. The Civil Surgeons concerned will furnish the necessary list required by the Post Office, showing the amounts of money orders and the commission payable thereon.

R.643 .

463. Money orders in payment of the salaries of Pound establishments and Mandals are accepted by the Post Office if they are accompanied by a bill for the total value of the money orders to be issued and the commission payable thereon passed by a proper authority and endorsed in favour of the Post Master concerned and also passed for payment by the Treasury Officer before presentation to the Post Office. (See also Subsidiary Order 56 (o)].

R.464 .

464. The following procedure should be adopted in connection with money orders to be issued in payment of bills by the Special Superintendent of Excise, Assam. The bills, with those for money-order commission which should be paid by means of a contingent bill, should first be passed by the proper authority and after endorsement in favour of the Post Master of the issuing Post Office should be sent to the Treasury Officer along with the usual money order forms duly filled in. The Treasury Officer should after passing the bills for payment, send them to the Post office with the money order forms.[See also Subsidiary Order 56 (o). After the bills have been receipted by the Post Master, they will be sent back to the Treasury for incorporation in the account.

R.465 .

465. (1) the postal peon entrusted with the delivery of the money orders will present to the Treasury' Accountant together with the money orders, a voucher or cheque for the total value thereof. If the amount stated in the voucher or cheque agrees with the total of the money orders, the Accountant will cut off the strip of each money order containing the coupon and the acknowledgment, sign and date the money orders as payee except those for amounts exceeding Rs. 500 which should be signed by the Treasury or Sub-Treasury Officer. The signed money orders will then be returned to the postman, the voucher together with the coupons and the acknowledgment being retained by the Accountant.

(2) on the same day the Treasury or Sub-Treasury Officer will adjust the amount of the voucher in his treasury account by transfer debiting it to the post office by credit to Forest Revenue, and will also send an advice list in Financial' Rule Form No. 53 together w

R.466 .

466. (I) Every Government servant should realize fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part, and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government servant to the extent to which it may be shown that he contributed to the loss by his own action or negligence.

The cardinal principle governing the assessment of responsibility in such cases is that every public officer should exert the same vigilance in respect of public expenditure and public funds generally as a person of ordinary prudence would exercise in respect of expenditure and the custody of his own money.

(2) It is of the greatest importance to avoid delay in the investigation of any loss due to fraud, negligence, financial irregularity, etc. Should the administrative authority require the as

R.467 .

467. (1) Where fraud or embezzlement of Government fund has occurred and where a prosecution is, or is likely to be, instituted, there is a tendency for the head of the office or department to regard the institution of criminal proceedings as absolving him from tile unpleasant and often laborious task of conducting immediately a thorough departmental enquiry. The procedural reluctance may be enhanced by an apprehension that an enquiry may prejudice the result of the trial in a court of law. Departmental enquiries should not necessarily be delayed pending decision of criminal cases, as at later stage the evidence might disappear and the departmental enquiry could not be brought to any conclusion at all.

(2) Experience shows that departmental proceedings cannot as a rule proceed concurrently with a criminal prosecution. Much of the evidence a case of fraud or embezzlement is documentary. As soon as the criminal proceedings begin the documents go

R.468 .

468. (1) All losses of the kind referred to in R. 103, I must be reported forthwith by the officer concerned, not only to the Audit Officer, but also to his immediate official superior. Reports must be submitted as soon as reasonable grounds exist for believing that a loss has occurred; they must not be delayed while detailed enquiries are made.

(2) Report submitted under (I) above must be forwarded forthwith to Government through the usual channel with such comments as may be considered necessary.

(3) As soon as a reasonable suspicion exists that a criminal offence has been committed, the senior officer of the department concerned present in the station will report to the District Magistrate and ask for a regular police investigation under the Code of Criminal Procedure, 1898.

(4) If the District Magistrate agrees that an investigation may be made, the senior officer of the department concerned pre

R.469 .

469. In order that the question of instituting a claim for loss of services against the party alleged to be responsible for the injury may be considered by Government in consultation with their legal advisers, officers on deputation in the United Kingdom should report promptly to the India Office or the Office of the High Commissioner' for India the facts relating to an injury that may be sustained by them, whether on or off duty, owing to the negligence of a member or members of the public, a copy of the report being sent to the Provincial Government.

Cases of injuries similarly sustained in India in which the injured officers succeed in their action against, the persons answerable for the injuries caused should be reported to Government to enable it to decide whether it should prefer a claim for the expenditure incurred on pay, allowances, hospital expenses, etc.

R.470 .

Demarcation of boundaries between British Territory anti Indian states and Foreign States

470. The Crown Representative in agreement with the Government of India and the Auditor-General has decided that the following principles should be adopted for determining the incidence of the cost of maintenance and demarcation of boundaries, and of boundary disputes, between Provinces, Indian states and Independent Foreign States.

1. The charges in connection with boundaries relate broadly to

(I) Maintenance, and

(2) Demarcation and disputes of boundaries.

II. The incidence of these;, charges in the various classes of cases that may arise should be as under:

(A) Boundary between a Foreign State, and

(I) a Governor's Province;

(2) an Indian State;

471. Rules relating to Charitable Endowments and other Trust Funds are embodied in Appendix 13.

R.472 .

Supply of funds for expenditure in England

472. An extract from the Government of India Act, 1935 [So 157] and another from the Auditor-General's Memorandum of Banking and Accounting Arrangements consequential to the introduction of Provincial Autonomy on the subject of supply of funds to the Secretary of State for India for expenditure in England are given in Appendix 14.

R.473 .

Inspection of Treasurer and Departmental Offices by the Audit Department

473. The primary object of inspection by the Audit Department or treasuries arid departmental offices is to assists the Heads of Departments and offices, in maintaining an efficient system of regularity and control of financial transactions committed to their charge and not to relieve them of their responsibilities in the matter of frequent check and supervision. An inspection by the Audit Department merely supplements inspections and supervision by administrative and executive authorities with a view to insure that the rules prescribed for the guidance of those authorities regarding the proper maintenance of accounts, the custody and handling of cash and stores and generally in all matters of financial control are being duly observed. Those who are entrusted with safeguarding the financial interest of Government should exercise their full qu

R.474 .

474. Each Divisional Forest Office will, if possible, be inspected at least once a year by the Conservator or the officer-in-charge of his office and each Range office should be inspected by the Divisional Officer at least once a year [See paragraph 40 (2) of the Assam Forest Manual, Volume II].

R.475 .

475. (Deleted).

R.476 .

DUTIES OF PUBLIC WORKS OFFICERS

Chief Engineer

476. (I) The Chief Engineer will support the Audit Officer in enforcing compliance with the regulations. He will have no authority over the Audit Officer in audit matters, but may freely apply to him for advice in accounts and finance. The Chief Engineer will keep the Audit Officer informed of all proceedings necessary for the latter to fulfill his functions.

(2) The Chief Engineer will prepare annually, the portion of the budget estimates relating to the works under his control, and as soon as possible after the close of each year, a report of the progress made during that period on the Public Works under his charge, giving a brief but clear account of the operations of the department.

(3) It will be the duty of the Chief Engineer to see that the budget allotment of the year are fully expended

R.477 .

Superintending Engineer

477. (I) The Superintending Engineer should satisfy himself of the efficiency of the executive' system throughout the several divisions and that the regulations are strictly maintained, both as regards works and accounts, that orders from superior authority are promptly and effectually carried out and that no avoidable delay is allowed to occur in the submission of completion reports.

(2) It will be the duty of Superintending Engineer to satisfy himself that matters relating to the primary accounts are attended to personally by the Divisional and Sub-divisional Officers.

(3) It is his duty to investigate excesses over sub-heads with a view to deciding whether or not a revised estimate will be required for the work, and when a revised estimate is required, he should see that it is submitted in due time.

(4) It will be his d

R.478 .

478. (I) An Executive Engineer is prohibited from commencing any work, or expending any public funds, without the sanction of competent authority, or from making any other than unimportant deviations from sanctioned designs in the course of execution, except in case of emergency.

(2) The Executive Engineer will submit his accounts punctually to the Audit Officer under the rules in force and will exercise efficient control over his divisional accountant. The Executive Engineer is responsible for the correctness of the original records of cash and stores, receipts and expenditure and for the submission of complete vouchers. The divisional accountant is responsible for the correct compilation of the accounts from the date supplied to him. [See R. 479].

(3) The Executive Engineer is primarily responsible for reporting without delay, supported if necessary by a works slip, the probability of any excesses over estimates, all im

R.479 .

Divisional Officer

479. (I) The Divisional Officer, as the primary disbursing officer of the division, is responsible not only for the financial regularity of the transactions of the whole division but also for the maintenance of the transactions correctly and in accordance with the rules in force.

(2) The Divisional Officer is further required to submit his accounts to the Comptroller who has to apply to them such audit checks as may from time to time, be prescribed by the Auditor-General of India.

Note. 1 The accounts returns which have ordinarily to be submitted for audit and compilation are enumerated in the Account Code issued by the Auditor-General of India, but the Comptroller is authorised to call .for additional accounts books papers and writing having relation thereto, should be considered them necessary for the elucidation hereof.

(3)

R.480 .

Divisional Accountant

480. To assist Divisional Officers in the discharge of their responsibilities referred to above, the Comptroller will post Divisional Accountant to each Divisional Office.

Note 1. The employment, as an accountant in a divisional office, of any person who does not belong to the establishment of Divisional Accountants is not permissible. But when a regular accountant is not available, and as a purely temporary arrangement, the Comptroller has to entrust to a clerk the duties of a Divisional Accountant he will be appointed to officiate as a Divisional Accountant in the particular vacancy even though he be not eligible for such appointment under the rule.

R.481 .

Stationery and Forms

481. Stationery is supplied under the rules contained in the Calcutta Stationery Manual by the Controller of Printing, Stationery and Stamps, Calcutta. Indents for standardized forms will be submitted direct annually by the Chief and Executive Engineers. Non-standard forms may be printed locally at the local private printing presses where these charge reasonable prices and the papers to be printed are not confidential. Expenditure in such cases may be incurred up to Rs. 20 in each case and a total of Rs. 50 in the year and charged to the allotment under contingencies. Officers entrusted with stationery and forms for their official use must take proper precautions to keep them in the custody of a responsible person and to maintain a record of the receipts, issues and balances. Stock should be verified annually.

R.482 .

482. Standard forms of the Department cannot be altered without the previous sanction of Government, or in the case of Account forms of the Auditor-General of India, who, however, will consult the Provincial Government before Important changes or modifications are made in such forms, Local forms should not be introduced by any officer without the permission of Government.

R.483 .

483. Forms of deeds and other legal documents ordinarily required will be settled by the law officers of Government and furnished through the Chief Engineer, to whom all applications on such matters should be addressed.

R.484 .

Custody of cash

484. Public money in the custody of the department should be kept in strong treasure chests, secured by two locks of different patterns, the keys of which must be in the custody of different persons. In the absence of precise orders from Government, the Executive Engineer should make such arrangements for the Custody of the keys and the proper disbursement of all moneys, as he considers requisite. The duplicate keys of divisional and Sub-divisional chest should be placed, under the seal of the Divisional Officer, in the custody of the Treasury Officer concerned. A duplicate key register should be maintained and once a year, in the month of April the keys should be sent for, examined and returned under fresh seal a note being made in the register that they have been found correct. When a treasure-chest key is placed in the custody of a clerk lower subordinate or work charged person, an adequate secu

R.485 .

Cashier

485. The Executive Engineer will count the cash in the hands of each cashier at least once a month; in the case of out-stations, he or the Assistant Engineer will count it whenever he may visit them.

Note. The term "cash", as used in this rule, includes legal tender coin, currency and Bank notes, cheques payable on demand, Government Drafts and Bank Drafts. A small supply of half-anna and one-anna revenue stamps may when necessary for use as receipt stamps, be kept as part of the cash balance Government securities deposit receipts of banks, debentures and bonds, accepted as security deposit are not to be treated as cash.

R.486 .

Audit Inspections

486. The Comptroller arranges for the periodical test audit and local inspection of the accounts of divisional and sub-divisional offices, and the Divisional Officer is reasonable that the initial accounts and other connected records are made available for inspecting officers are required, if possible, to discuss the drafts of their reports with the head of the office inspected before submitting them to the Comptroller and, for this purpose, it is desirable that the head of the police should be present at the inspection unless his presence Is urgently required elsewhere.

R.487 .

Results of Audit

487. The results of audit are communicated to the Divisional Officer in the form of Audit Notes, Objection Statements and Inspection Reports, letters or memoranda. These should receive prompt attention, vide R. 94, and the replies of the Divisional Officer should be based, as far as possible, on his own knowledge. It is not enough to pass on the explanation of a subordinate: reports prepared in this manner have more, than once, by lulling suspicion, led to greater irregularity afterwards.

R.488 .

488. Objection Statements and Inspection Reports should be returned through the Superintending Engineer after the Divisional Officer has recorded his replies thereon. The Superintending Engineer will pass order in respect of matters which he is competent to deal with finally and record his remarks (with a note of the action taken) on all other Points, before referring the documents to the Comptroller.

R.489 .

Public Works Department works buildings

489. The officer in occupation of each building should make some person of his establishment answerable for its general condition.

R.490 .

490. Every public building should be provided with all necessary fixtures, the Executive Engineer being the authority to decide what falls in this category, the periodical repair of which should be carried out by the, Public Works Department, and charged to the annual repair estimate of the building. All petty repairs of fixtures, and the replacement of broken glass required in the intervals between periodical repairs, should be carried out by the officer in occupation of the building, and charged to his contingent account.

R.491 .

491. The outlay on the supply and repair of furniture for travelers rest-houses, staging bungalows or circuit houses, will be treated as charges of the civil department Furniture for Public Works Department inspection bungalows should be supplied and repaired at the cost of the Public Works Department. The supply of furniture other than that chargeable to "Tools and Plant" requires the sanction of Government. Rent for furniture. When charged, will be assessed at 15 per cent, on the capital cost.

Note. Furniture new for officers, colleges, schools and hotels may, however, be supplied by the Public Works Department, and charged in their accounts, provide the authority competent to accord administrative approval authorities the inclusion of the cost of such furniture in the estimate concerned.

R.492 .

492. The administration of the furniture grants or the official residences of the Governor, Assam, including the upkeep of a stock list and the purchase, repair and maintenance of furniture, shall be conducted by the Military Secretary. The latter should furnish the Comptroller, Assam, with an annual certificate of verification in the form given below. During the second and fourth year of the incumbency of the Governor, and at least once in every three years the certificate of verification should be countersigned by a Gazetted Officer of the Public Works Department in token of his responsibility for the actual verification.

Form of Certificate of Verification

Certified that furniture in Government House...................has been inspected and checked with the stock lists maintained, I am satisfied

(i) that all new supplies Up-to date have bee

R.493 .

493. The State does not undertake to maintain gardens attached to Government residential buildings (including leased buildings), other than those occupied by His Excellency the Governor. In the event, however, of no one being either in occupation of a residence or responsible for the rent, or if the officer responsible for the rent has received permission to reside elsewhere and the residence is unoccupied, the pay of a suitable establishment may be charged to the annual repair estimate of the building. The cost of planting shade trees in the compounds of residential buildings and of transplanting soil in a portion of the compound meant for garden, if the nature of the existing soil renders such transplantation necessary in order to form a garden, may be charged as capital expenditure on the property.

R.494 .

494. The provision and maintenance, at the cost of the Sate of tennis courts as adjuncts to the official residence of the head of the Provincial Government, for the general use of the tenant of the residence, his household and guest are permissible. Courts which are reserved for the special use of any particular member or members of the staff, or subordinate or office establishment attached to the house-hold, are not covered by this general rule, and should not provided or maintained at Government expense, without the special orders of the Government. Government may, at their discretion, sanction the provision and the maintenance of tennis courts at the official residences of Commissioners, and other high official who have heavy obligation in the way of entertainment, as also for any other official residences for which tennis courts are considered necessary, provided that the authorised limit of the capital cost of the residence admits of the further expenditure invo

R.495 .

495. The charges which may be incurred in connection with the provision and maintenance of tennis court are:

(i) Construction of the court and of retaining walls where necessary;

(ii) Surfacing of the court with bajri grass, cement, etc.;

(iii) Provision and erection of posts and wire netting for the purpose of enclosing the court and of permanently fixed posts and apparatus for suspending lawn tennis nets;

(iv) Provision and erection of fixtures and appurtenances for hanging screens;

(v) Maintenance of the foregoing items.

The cost of providing and renewing tennis nets, the making of courts, and the provision of screens shall not be admitted as a charge against the State.

R.496 .

Purchase, sale, dismantlement of Public Buildings

496. No building may be purchased for public purposes without the orders of the Government to whom a survey and valuation report by the Executive Engineer should be submitted.

R.497 .

497. No permanent public buildings constructed from Central funds, the book value of which exceeds Rs. 10,000, may be sold or dismantled without the prior sanction of the Government of India. Permanent public buildings constructed from Central funds of which the book value is Rs. 10,000 or less, or subject to any restrictions imposed by the Government of India, and all public buildings of whatever value constructed from provincial funds, may be sold or dismantled under the orders of the Provincial Government. Temporary' buildings erected during the construction of a work may on the authority of the Executive Engineer be sold or dismantled on its completion, or when the purpose for which they were erected has been served. This rule does not apply to military buildings, regarding which see Army Regulations, India Volume XII.

Note. The: permission for the sale or write-off Central buildings up to Rs. 10,000 accorded under this rule should be trea

R.498 .

Hire of office accommodation for the Public Works Department

498. Office accommodation may be hired for officers of the Public Works Department if no Government building is available. The Chief Engineer may sanction the rent of offices hired for Executive Engineers, but the latter may sanction the rent for officers subordinate to them. When Executive Engineers or Sub-divisional Officers, for whose office no accommodation is provided in houses built on leased by Government, provide office accommodation is privately rented residences, they may under the orders of the Chief Engineer, draw, in their contingent bill, office rent proportional to the amount of the main building set aside solely for office use not exceeding half rent of the house. But in case an office is allowed to use as his residence a portion of a building solely rented tor the purpose of office accommodation, rent should be realized on the basis of a

R.499 .

Letting

499. When a Government building is let to a private person or a local body, the standard rent shall be calculated on the cost of acquiring or constructing the building, including any capital expenditure incurred after acquisition or construction, together with the Cost or assessed value of the site and its preparation, and shall be a percentage of such capital cost equal to such rate of interest plus such allowance for maintenance and repairs as the Government may fix. The tenant will also be required to pay municipal and other taxes payable by Government and also meter hire and the cost of the water electric energy, etc. consumed. In special circumstances, for reasons which should be recorded, the Provincial Government may, by special order, waive or reduce the amount of rent to be recovered from such tenants.

When such a building is let to another Government (Central or Provincial)

R.500 .

500. (a) Municipal taxes on public buildings, other than Military buildings occupied as residences are payable by the department occupying them and are dubitable to that department.

(b) Holding taxes on buildings occupied as residences, are paid by Government and considered as part of the cost of maintenance)

(c) Service taxes on buildings occupied as residences are payable by the occupants during the term of their occupancy, in addition to rent, and also when they are entitled to quarters rent-free, Government may assume liability for the payment of service taxes under certain conditions as stated in R. 502.

(d) Municipal taxes on Military buildings are paid by Government and charged to the Military budget.

Note. Drainage tax referred to in S.59 (1) (f) of the Assam Municipal Act as payable by owner is considered to be tax of service character and recoverable from the occupan

R.501 .

501. The responsibility for the acceptance of the assessment of municipal taxes rest with the Executive Engineer and, on his acceptance payment will be arranged for by the department concerned. If the assessment appears unduly high, proceedings should be taken to obtain redress under municipal law. No municipal taxes are livable on public buildings situated in Cantonments. When a lump sum is paid as tax for all Government buildings or for a number of Government buildings or for a number of Government buildings in a municipality, it shall, provided the buildings are in the occupation of more than one department of Government, be paid in the Civil Department dubitable to "57- Miscellaneous", vide explanatory note on Item 72 of Appendix B of the Assam Contingency Manual.

R.502 .

502. Government may assume liability for the payment of service taxes in the following cases:

(a) To the full extent, when the pay and allowances of the occupants do not exceed Rs. 273 per mensem provided the buildings are occupied without payment of rent and the occupants are required to reside there solely for the better performance of their duties;

(b) Taxes which are levied as payment for definite amount of service rendered, e.g., quantity of water or electric current supplied, as distinct from taxes levied on a percentage basis on the value of the holdings, is payable in full by officers whose pay and allowances exceed Rs. 270 a month.

R.503 .

503. When Government assumes responsibility for the payment of a part of the service taxes as stated in R. 502 (b) and the balance is payable by the occupant, Government will pay the taxes in full and subsequently recover from the occupant, the share payable by him. The head of the office, however, will in each case be responsible for watching the recovery from Government servants of any amount due on account of the share of the service taxes paid in full by the Government in the first instance. An annual return in Financial Rule Form 53-A should be submitted to the Head of the Department by the first of May of each year showing the amount due by Government and paid and the amount recovered from the occupant.

R.504 .

504. An officer occupying part of a Government building will pay water lighting and conservancy rates, in the proportion which the area occupied by him bears to the area of the remainder of the building. The procedure laid down in R. 502 applies in cases where a building is shared between an officer and Government, provided the conditions stated therein are fulfilled.

Note. In cases where the whole or any portion of the service taxes is paid by Government on behalf of the occupant under R. 502 to 504, the charge will be borne by the department to which the Government servant is attached.

R.505 .

505. The service taxes on non-residential buildings such as Government hostels, quarters for inferior servants including Constables, Head Constables, Assistant Sub-Inspectors of Police, Head Warders and Warders of Jails, Mandals, or Patwaris, Supervisor, Kanungose. Interpreters, Compounders, Mohurrirs and Work charged establishment of Public Works Department (Whose pay does not exceed Rs. 100 per mensem), etc. are payable by tile departments concerned.

R.506 .

506. The valuation of a Government building is prescribed by S.71 of the Municipal Act. The ground rent must be reasonable. The Executive Engineer is responsible for testing the valuation in comparison with figures obtained from the Revenue Authorities. In cases where the municipal valuation exceeds the valuation as supplied by the Revenue Authorities, the Executive Engineer should lay protest as may be permissible under the Municipal Act and report the matter to Government.

Note. The cost of raising and leveling a site, where it can be definitely ascertained should be included in the cost of site for the purpose of estimating the ground rent.

R.507 .

507. When any land or building is transferred from one department to another under the State Government, the transfer shall be free of all charge, except when the property is transferred to or from a commercial department in which case the following charges shall be made,

(a) No charge where the land is borne in the books at no value, and

(b) Book value or market value, whichever is less, where the land is valued in the books.

Notice to Municipal Board when a Government building falls Vacant.

R.508 .

508. Whenever a Government building (residential or non-residential) falls vacant, the occupant of the building or the head of the office to which .the occupant belongs, should immediately give notice of the vacancy direct to the Chairman of the municipal board or town committee concerned, as the case may be, a copy of such notice being simultaneously sent to the Executive Engineer of the division concerned. Similar notice should be given on reoccupation of a building. The Executive Engineer shall, within six months from the date of delivery of the notice of vacancy, claim remission of taxes in cases where the vacancy actually lasted for sixty consecutive days or more during any financial year.

If the vacancy continues into another financial year, a fresh notice must be given, i.e., for each financial year during any part of which the building remains vacant.

R.509 .

509. All buildings and ranges in the occupation of units of the Auxiliary Force, whether the property of Government or taken over by Government from units of the former Volunteer Force for the use of the Auxiliary Force will be maintained at the expense of the State and be subject to the rules governing the provision and upkeep of military buildings. The repairs will be carried out by the unit in occupation whenever, practicable, otherwise by the Public Works Department. New buildings and ranges required for the Auxiliary Force will be provided by Government rents, taxes, etc., for buildings occupied by the. Auxiliary Force will be paid by Government, when authorised under Rules in Army Regulations for military building.

R.510 .

510. Every Executive Engineer will maintain a register in (Form No. 36 of Schedule LVI, Part I) of all buildings in the charge of the department within his division. In these registers the value of the land (actual or estimated) and of each separate structure will be shown separately. The price paid for a purchased property will be apportioned between the various items comprising the property e.g., land, main building, servant's quarters, etc. The registers will also show the funds from which the building is to be maintained. The portion of the registers relating to churches should be kept in the prescribed Public Works Department form, the value of land and buildings being shown separately. The value of any portion of a building abandoned or dismantled without replacement should be written off its capital value.

R.511 .

511. Residence for Government servants may be built or purchased by Government when it is the recognised duty or established custom of Government to do so, or when it is necessary on public grounds for the officers reside in, or near the locality in which his duties have to be performed, or when it is shown to the satisfaction of Government that suitable accommodation for officers, whose appointments are permanent in respect of locality is not available in the vicinity, or is available only under circumstances which will be likely to place such officers in an undesirable position in relation to house proprietors.

R.512 .

512. If it is more convenient or economical to do so buildings may be leased with the express sanction of Government.

R.513 .

513. Leases should ordinarily provide that the lessor will execute all structural repairs before the building is occupied and will carry out such additions, alterations and repairs, as are necessary to render the building habitable and suitable for the purpose for which it is required. The prior consent of the owner in writing must be obtained to any addition or alteration made subsequent to the signing of the lease at the request of the occupant and at Government expense, unless the work is considered by the Government to be essential for sanitary reasons.

R.514 .

514. The responsibility for the assessment and recovery of rents from officers occupying public buildings ordinarily rests with the Public Works Department. Rents will be assessed by Executive Engineers in accordance with the sanctions accorded by Government under Fundamental R.45. Timely warning of impending changes or reassessments must be given to tenants by 'Executive Engineers. Collection will be made by Executive Engineers under Rr. 121 to 137. Recoveries will be effected through the Treasury Officers or other disbursing officer when rents from Government servant occupying rentable Public Works Department buildings are recoverable from their pay bills. The Audit Department will give any assistance it can to Executive Engineers in the recovery of the amounts due, and they should at once report to that office when any difficulty or delay takes place. Treasury Officers are bound to effect, at once and unquestioned, the recoveries intimated by Executive Engineers.<

R.515 .

515. It is not permissible to allow Government servants or others to occupy Government buildings rent-free or at reduced rent on condition that they keep them in repair. This instruction is not, however, intended to prevent the Government from exercising their discretion in regard to the transfer of Government buildings, not immediately required for Government purposes, to, local bodies on terms which will ensure the buildings being kept in proper repair and secure the right of re-entry after reasonable notice.

R.516 .

516. Omitted, [vide Correction Slip No. 10 and Finance Department Dy. No. Fin, 382-A of 1940.

R.516(a) .

516-A. The normal policy of Government is not to ensure its properties and no expenditure should be incurred without prior consent of the Finance Department on the insurance of any Government property.

R.517 .

517. An the most important general rules on the subject of financial powers in respect of Provincial expenditure exercised by the Government of Assam and the authorities subordinate, thereto are contained in the Book of Financial Powers of this Government. The amount sanctioned should be expressed both in figures and words in the sanctioning of letters. Rules relating to sanction of grants-in-aids and watching the fulfillment of the purpose thereof in Appendix 15

R.518 .

518. (I) No expenditure from the allotments placed annually at the disposal of His Excellency the Governor and the Hon'ble Ministers for grants at their discretion to object deserving of assistance from public funds may be made which would be beyond the competence of the Provincial Government.

(2) Grant shall be limited to a maximum of Rs. 500 in anyone case.

(3) No portion of such grant to supplement the appropriation for con tract Contingencies or for the employment of temporary staff.

(4) Save in exceptional cases, expenditure on which should in no case exceed 10 per cent of an individual grant, no grant should be made in the nature of purely personal or charitable payment, to individuals, as distinct from grants to charitable societies or institutions. '

(5) No grant should be expressed in the form of a recurring commitment.

(6) No grant should be ma

R.519 .

519. Government will not ordinarily consider any representations against audit objections, the Government servants concerned may make more than three months after the intimation were received by him. A copy of the audit objection should invariably accompany the representation.

R.520 .

520. Any loss in Small Coin Depot balances will usually be a charge on the Provincial Revenues. The sanction of the Government of India will be required if and when it is decided to write-off a loss to Central Revenues. Similarly, any loss in currency chest balances will be a charge on the Provincial revenues except in cases where the Reserve Bank of India accepts the liability.

R.521 .

521. Except to the extent that power may have been delegated to departments under rules approved by the Finance Department, every order of an Administrative Department conveying a sanction to be enforced in audit should be communicated to the Comptroller by the Finance Department.

Sanctioning authorities should communicate to the Audit Department copies of all orders sanctioning expenditure. When the consent or sanction of the Finance Department is required by the rule, such consent or sanction must be expressed in writing and communicated to the Comptroller. It will, however, be open to the Finance Department to prescribe, by general or special order, cases in which its consent may be presumed to have been given, but a copy of any such order must be communicated to the Comptroller.

R.522 .

522. All letters or memoranda conveying sanction to the grant of additions to pay, such as special pay and compensatory allowance should contain a brief but clear summary of the reasons for the grant of the addition so as to enable the Audit office to see that it is correctly classified as special payor compensatory allowance, as the case may be.

In cases in which an official record in an open letter is considered undesirable; the reasons for the grant of such addition to pay should be communicated confidentially to the Audit Officer. A similar procedure should also be followed in all other cases in which the rules required that reasons for the grant of special concessions or allowances be recorded.

Note. Sanction to the grant of additions to pay of officers and establishment for work in connection with schemes likely to run for a number of years should in the first instance cover a period of, say, two or three, years acc

R.523 .

523. Sanctions accorded by Government to grants of land and alienations of land revenue other than those in which assignments of land revenue are treated, as cash payments should be communicated to Comptroller in a consolidated monthly return giving the details necessary for enabling his office to audit the sanctions accorded.

R.524 .

524. All sanctions write off should be communicated to the Comptroller for scrutiny in each to case and for bringing to notice any defect of system which appears to require attention.

Note 1. This rule applies also to irrevocable loans and advances.

Note 2. In the case of offices the accounts of which are subject to the local audit by the Outside Audit Staff of the Comptroller, sanctions to write off unserviceable stores and furniture need not be communicated to him but should be preserved in the office for local scrutiny.

R.525 .

525. Subject to any special provisions as to the date of effect contained in the rules or orders themselves all statutory Rule made by the Secretary of State have effect from the date on which they are passed and executive orders issued by the Secretary of State take effect from the date of issue of the dispatch, letter or telegram in which the sanction is conveyed.

In the case of sanction of Government and subordinate authorities the sanction will have effect, unless otherwise specified, from the date of the orders conveying them. The general principal in all such cases is sanction to any given expenditure becomes operative as soon as funds have been appropriated to meet the expenditure and does not become operative until funds have been so appropriated.

Sanction to recurring expenditure, covering a specified term of years becomes operative when funds are appropriated to meet the expenditure of the first year and remains

R.526 .

526. A sanction for any fresh charge which has not been acted on for a year must be held to have lapsed unless it is specifically renewed with necessary provision in the budget estimates.

Note 1. This rule does not apply to a case where an allowance sanctioned for a post or a class of Government servants has not been drawn by a particular incumbent of the post or a particular set of Government servants, nor does it apply to additions made gradually from year to year to a permanent establishment under a general scheme which has been sanctioned by a proper authority.

Note 2. Vide also R 247

Note 3. Sanctioned accorded by the Secretary of State in the absence of any indication to the contrary in the order itself, can only be held to lapse if and when it is superseded by an order of a later date.

Note 4. A sanction should be considered to have been acted on if payment in whole or

R.527 .

527. Before signing the Treasurer's daily balance sheet, the Treasury Officer should roughly verify the balance in the sole charge of the Treasurer as shown in that sheet. He should also be careful to sign the Treasurer's balance sheet on the evening of the day itself to which it refers, but the signature and comparison of the Accountant's books need not be made till the following morning unless the office is to be closed for two or more days. The Accountant's balance-sheet must not be signed until has been carefully agreed with the Treasurer's.

Note 1. The intention of the above rule is that ordinarily the Treasurer's balance-sheet should be compared and agreed with that of the Accountant before closing the treasury for the day, and it is only when pressure of work renders this impossible that the comparison may be postponed till the following morning. When this is necessitated the certificate over the Treasury Officer's signature at foot of t

R.528 .

528. The Treasury Officer has on difficulty in applying an effective check upon the Cash Account when it is laid before him. Its opening and closing balances are not deductions from accounts, but are statements of fact certified the District Officer to have been verified by actual enumeration or coin. Does the difference between the receipt as shown in the cashbook and the amount shown in the list of payments account for difference between these facts? Do the entries from the registers agree with the totals of the details of those books? If, at any time, the Treasury Officer be unable to compare all, at least he may compare some; notably, he should compare the entries in the plus and minus memoranda of deposits, stamps, etc., which the entries in the account e.g. the plus and minus memorandum shows a reduction in the stock of judicial stamps to the value of Rs. 500; if the credit in account be less, where is the receipt from another treasury for stamps supplied?

R.529 .

529. The District Officer must dispatch punctually his first and second lists of payments with Schedules and vouchers, and the cash account with Schedules, and papers complete. The returns due for dispatch on a holiday may be sent on one day (but not more than one day) late. Avoidable delay on the part of the Deputy Commissioner will be visited with severe displeasure and treated as a treasury irregularity. [See also T.R.4 (2)]

R.530 .

530. Notice should be posted up conspicuously in the offices of the hour at which the treasury closes for receipts and payments or money. Treasuries and sub- treasuries must be kept open for transactions with the public on all days, which are not notified by the Governments holidays. The usual working hours will be from 10 a.m. to 4-30 p.m. but receipt and payments of money may be stopped at 2 p.m. everyday (except on the full working day of each month) and at last 12 p.m. on the last working day of each month. A half-holiday may be allowed on Saturday when the state of work permits

Note 1. The treasuries at Kohima, and Aijal shall be opened on two days in each week the days being notified locally. The Manipur Treasury should be opened twice a week on the understanding that it may be opened more frequently should it be necessary to do so for public convenience. The sub-treasuries at Mokokchung, Aaflong and Lungleh should be opened once a week,

R.530(a) .

530-A. In the event of an emergency or an occasion entailing mobilization-the deputy Commissioner, Sub-Divisional Officer concerned may keeps. The Treasury/Sub Treasury open up to a consecutive days from a given date for transacting military official business only, or where Government Treasury Work is done by Imperial Bank of India, the agent may keep the branch open for transacting military official business only, with the convenience of Finance Department of State Government on receipt of written request from the Station Commander for the same.

R.531 .

531. The Treasury Officer should see that the notices which he is required to exhibits, under Standing Orders or other instructions received from time to time, such as those regarding the encashment of currency notes, the supply of small silver coin, nickel and copper, and that no favoritisms is shown in the conveniences which the Treasury can offer.

R.532 .

532. Cheque forms for use by officers of the Provincial Government and local bodies and, non-Government institutions in Assam are printed at the Provincial Government Press from which the Treasury Officer obtains his supplies.

Note. This rule also applies to departmental Receipt Books' (Financial Rule Form No. 1) Required for issue to issue to officers of the Public -Works Department.

R.533 .

533. Forms of cheques should be bound in books with counterfoils. Each book should bear a number which should be repeated upon each form contained in it. together with a consecutive number of the form. Outside the book there should be an order to keep it under lock and key in the personal custody of the drawing officer, vide also R. 64.

R.534 .

534. Losses of cheque from treasuries should be reported to the Comptroller. Register of Cheque and Receipt Books in the Public Works Department

R.535 .

535. (a) A Register of Cheque (and Receipt) Books is maintained in the Public Works Department Divisional Officer in Financial Rule Form No. 54, separate pages being reserved for cheque books and receipt books.

(b) Whenever on examining a Cash Book it is noticed by the Divisional Accountant that a cheque book or receipt books has been brought into use for the first time, he should enter it at once in the register as a new item. At the same time the date on which the corresponding book previously in use was completely written up should be ascertained from the cashbook and noted in Column 4 of the register against the original entry relating to that book.

(c) The submission of the counterfoils of used up cheque and receipt books for record in the divisional office (vide R. 5 ) should be watched through this register, and as soon as the counterfoils are received they should be examined, and it should be seen in particular

R.536 .

536. Treasury Officer should furnish the Divisional Officer quarterly with a statement of cheque books and receipt books supplied by them to all Disbursing Officers of the division on their requisitions. This statement should on receipt be compared with the "register of Cheque (and Receipt) Books to' see that books are not obtained by Disbursing Officer unnecessarily in advance, or in excess of requirements, and the numbers of the books supplied but not brought into use should be entered in the register, the dates of supply being noted in red ink below the entries in Column l.

R.537 .

537. The Register of Cheque (and Receipt) Books should be reviewed periodically and enquiries should be made of the Disbursing Officer concerned if there is any unusual delay on his parts in bringing a book into use. Even if the cause of the delay be known it will be found advisable to obtain any assurance from the Disbursing Officer that the book is in his personal custody and contains the full number of forms intact.

R.538 .

538. A brief report of each inspection will be drawn up and sent to the District Officer concerned. The report will be in two parts, one relating to currency, resource and public debt matters and the other dealing with other points. The Comptroller will also send a copy of the first part of the report to the currency officer in whose jurisdiction the Treasury is situated. The District Officer will pass such orders as he considers necessary on the report and send a copy of the orders to Comptroller and a copy of the orders on the first part to the Currency Officer. The Currency Officer will forward his copy of the report and of the orders thereon to the Comptroller indicating whether so far as matters dealt with by the Reserve Bank are concerned, the action taken is adequate or whether any further action is required. The Comptroller may refer to the Commissioner of Divisions any matter brought to notice in the report which he considers should receive attention by the

R.539 .

539. The following rules for the guidance of Collectors and Treasury Officers of the Bank in conducting the business of the Government treasuries include information on most point likely to arise; but in cases of doubt, and as general rule, the usage hitherto observed at the Treasury will be followed. The term "Collector" includes the officer-in charge of the treasury by whatever designation he may be called. Agreements between the Government of Assam and the Reserve Bank of India are given in Appendix 16.

R.540 .

540. The books and accounts to be kept will consist of:.

The scroll cash book, being the primary record.

A daily account of the receipts and payments, made up for dispatch to the Collector;

An account in the general ledger, in the name of the Government of Assam. A pass book, to be daily forwarded to and returned by the Collector.

R.541 .

541. In the scroll cashbook will be entered all receipts and disbursements on account of Government. The net amount only of documents paid on which deductions have been made, will appear in this book and the total of each side will form the daily entries in the general ledger.

R.542 .

542. In the daily account such payments and receipts will be classified as may be directed by the Comptroller, in order that their arrangement may fit in with the forms prescribed for accounts kept at the treasuries. The daily accounts will be prepared every day and the Manager or Agent, as the case may be, after satisfying himself as to its accuracy, will docket and forward it to the Collector, with the register of daily receipts and payments and with all the appertaining vouchers at the close of the day. The nets amounts of payments only are to be entered, that is, when a deduction is made, from the amount of a bill, the daily account will show only the amount paid after deduction, and not the agreed amount of the demand.

Note 1. It is of important that these documents be secured in a locked box when sent by the Manager or Agent, as the case may be, to the Collector; in order that there may be no possibility of any alteration or abstraction o

R.543 .

543. Care should be taken that vouchers sent to the Collector are conspicuously marked by the Manager or Agent, as the case may be, with the word paid. Inattention to this rule might lead to documents being paid twice, in the event of their falling into unscrupulous hands.

R.544 .

544. The register of daily receipts and payments has five columns for (1) the, date, (2) that total receipts for the day, (3) the total payments of the day, (4) the initials of the Manager or Agent, as the case may be, and (5) the initials of the Collector. It will be written up and forwarded with the daily account to the Collector (vide R. 542), the entries being certified by the initials of the Manager or Agent in the 4th column. The Collector will check receipts and disbursements columns of the daily account, agree their totals with the figures entered in the register and examine the vouchers, and after initialing in the 5th column of the register in token of his verification, will return the register to the Manager or Agent the same day or the following morning.

R.545 .

545. Any monthly comparison of the receipts in the Bank between the Departmental and Treasury Officers wit be certified by the Treasury Officer.

R.546 .

546. On the authority of the Collector the Bank will receive sums tendered for bills and grant acknowledgments for the same. On presentation of these acknowledgements to the Collector he will issue the drafts.

R.547 .

547. Government drafts will be issued in accordance with rule contained in Chapter XVII above.

(1) The Manager or agent has the same authority to cancel, exchange, and issue duplicates of Government Drafts which is exercised by a Treasury Officer and should follow the same (Rr. 436-443 and 453-456).

R.548 .

548. All charges for pay and allowances and contingent expenses of officer of the civil establishments-that is, Judicial, Revenue, Medical Education, Police, etc., will be presented to the Collector in the first instance for examination. The Collector if he approves and passes the charge will be recorded in a register of payment orders issued, and will be numbered, dated and signed. The bill will then be returned to the person presenting it and will be paid at the Bank in accordance with the Collector's order the Bank being responsible only for strict adherence to this order and for obtaining upon the bill a proper discharge from the payee. This discharge must be in addition to the signature at the foot of the bill.

Note 1. When payment is desired wholly or partly in Government Draft a formal application should accompany the bill and the manner in which payment desired should also be indicated in the drawer's receipt on the bill. If the Collect

R.549 .

549. Officers of the Forest Department draw funds by cheques against the drawing account of the Divisional Forest Officers opened with the Bank. The Bank should be informed of any limitations on the powers of Drawing Officers.

R.550 .

550. (a) Officers of the Public Works Department draw funds either by bills or by cheques.

(b) Bills will be cashed by the Bank only on payment orders endorsed thereon by the Treasury Officer.

(c) In respect of cheques no letters of credit will be issued by the Comptroller, but an officer-in-charge of a Public Works Division may regulate the drawings of his Sub-divisional Officers by letters of credit issued by himself.

(d) Letters of credit issued by officers-in-charge of divisions may be acted on without authority, the Bank observing the prescribed limitations. Cheques not covered by letters of credit will, if otherwise in order, be cashed within such limitations, if any, as may be fixed on the powers of the Drawing Officer.

R.551 .

551. Refunds of revenue, fines, etc., will be made by the Bank on bills bearing a payment order signed by the Treasury Officer.

R.552 .

552. Discount and sale of postage and other stamps is allowed by deduction from the amount paid in purchaser. The net amount will be received and brought to account, the receipted chalan being the payer's authority for receipt of the stamps from the Treasury Officer.

R.553 .

553. Government Promissory Notes for provincial debts, on which interest may be due, will be presented to the Treasury Officer of the district who having made the necessary examination and record under the rules in the Government Securities Manual will give the holder an order on the Bank in the following form:

Pay to.....................Rs... ... being interest for half year ...at .per cent., due :.. on Government

Promissory No... ...of..............for rupees........................ Collector

Collector

R.554 .

554. (a) Repayments of deposits standing at credit of individuals in the Collector's or Magistrate's or Judge's accounts will be made on the order of the officer on whose registers they are, and by whom the usual check registers will be kept. Persons claiming repayments of such deposits must therefore apply to the officer who received them, who, after examining the check register and making the necessary record, will give the applicant an order for payment at the Bank. A Magistrate or Judge's order must be taken to the Collector for counter-signature before being presented at the Bank unless the Bank keeps a personal ledger account for the deposits of each Court.

(b) Each Court should duly intimate from time to time to the Bank the amount of lapsed deposits to be deducted from the Personal Ledger Pass Book.

R.555 .

555. Drafts will be paid in accordance with rules in Chapter XVII above.

R.556 .

556. The rules regarding (1) receipt and issue of coin and. currency notes, (2) remittance of treasure from the Bank and the entertainment of extra-potdars, if necessary, for the purpose, and (3) testing of remittances made to the Bank from Government treasuries, are laid down in the Appendices to the Treasury Rules.

R.557 .

557. Payment orders are valid only for a time, not exceeding ten days fixed by the Collector; if presented after the allotted time they will be refused payment by the Bank, until revalidated by the Collector.

R.558 .

558. The Bank will not be closed for the transaction of Government business except in accordance with clause 10 of the Agreement. (See Appendix 16).

R.559 .

559. The above rule state in what cases the Bank receives or pays money without the previous order of the District Officer and in what cases the previous order of the District Officer is necessary. It is also prescribed that the District Officer must maintain two registers in which to note these orders, viz., a register of chalans issued and a register of order for payment. The former of these may be worked by departments, the chalan of land revenue being passed and registered by the Land Revenue Department of the District Officer's, those of excise revenue by the Excise Department, and so forth.

R.560 .

560. All treasury returns, with the exception of those the Bank is instructed to furnish in this Chapter or under express orders of the Comptroller, should be prepared in the treasury-and not in the Bank.

R.561 .

561. The expression '''Local Fund" denotes

(1) 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 sanctioning of their budgets, sanction to the creation of filling up of. particular appointments, the enactment of leave, pension by similar rules;

(2) The revenues of any body which may be specially notified by the Governor as such.

R.562 .

562. Unless the Provincial Government shall otherwise direct, the balance standing at the credit of the Local Fund of a Local Board shall be kept in the Government treasury, or the Bank in or near to the local jurisdiction of the Local Board :

Provided that the Board may invest any moneys not required for immediate use either in Government securities or in any other form of security approved by the Provincial Government:

Provided also that a Local Board may retain as permanent advances or imprest, in its own custody or in the custody of its servants such sums as the Provincial Government may sanction in each case, for the purpose of meeting petty cash expenditure.

R.563 .

563. Unless the Provincial Government shall otherwise direct, the municipal fund shall be paid into a Government treasury or the Bank in or near to the municipality: .

Provided that the Board may invest any money not required far immediate use either in Government securities or in any other form of security Which may be approved of by the Provincial Government.

R.564 .

564. The income of a Small Town shall be formed into a Town Funds which may be kept in a Government treasury or in the Post Office Saving Bank or with any person who give proper security far repayment an demand and who is approved by the Deputy Commissioner.

R.565 .

565. Service stamps may not be used by a Local Fund Officer or any Government Officer acting in a capacity connected with a Local Fund such as President or Secretary of Local Fund Committee, but service labels may be used on the correspondence of a Public Officer acting as such, even though the correspondence may relate to the affairs of a Local Fund.

(1) Telegraphic messages, the charges far which are to be borne by local funds should be classed as Private and not as State.

R.566 .

566. The balances at credit of each fund should be verified at the end of the year by the Treasury Officer in communication with the Comptroller on the one side, and the officer or committee administering the fund on the other. The balance on the Comptroller's books is the balance acknowledged by the Government, and the Treasury Officer is required to follow it and not the local accounts, as his standard.

R.567 .

567. Unless any of the following arrangement has been authorised by the Government, a Local Fund is required to pay in advance the estimated amount of charges to be incurred or cost of services to be rendered by Government on account of the Fund:

(a) Payments as made by Government may be charged the balances of the deposits of the Local Fund in Government books;

(b) Recovery from the Local Fund may be postponed till the time when Government has to make payment for the charges.

(c) Payments may be made as advances from the Government funds in the first instance, pending recovery from the Local Fund.

R.568 .

568. 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 subscription and crediting them into the Public Account shall be regulated by the provisions of Chapter VII of the Government Securities Manual and by such supplementary instructions, if any, as may be issued by the Government in this behalf.

R.569 .

569. The procedure to be followed by the Treasury Officers and the Public Debt Officers in making payments in respect of the principal of any loan when it falls due shall be governed by the rules contained in Chapter VIII of the Government Securities Manual and Supplementary Instructions, if any, issued by the Government in this behalf.

R.570 .

570. Unless the Government direct otherwise Treasury Bills will be issued from and repaid at the offices of the Reserve Bank at Calcutta, Bombay and Madras and at the branches of its Banking Department at Cawnpore, Lahore and Karachi, subject as hereinafter provided the procedure to be observed by the Bank in connection with the Governed by such instructions as may be issued by the Government to the Bank.

R.571 .

571. Treasury bills can only be paid on maturity at the office or the branch of the Reserve Bank from which they were issued. After payment the discharged bill shall be transmitted to the Comptroller Assam in the same way as other paid vouchers.

R.572 .

572. When ways and means advances are taken by the Government from the Bank, the request to the Bank shall be accompanied by a demand promissory note for the amount on behalf of the Governor.

R.573 .

573. When an advance is repaid, the Bank shall cancel the pronote and make a note on the Promissory Note if it is a part payment. The Note on final cancellation will be relevened to Government.

R.574 .

574. Interest on the advance will be deleted by the Bank at the time of re- payment.

R.45 Sub-work

45. Sub-work:- In the case of a large work consisting of several buildings or smaller works, or groups thereof, the term sub-work is often applied to a distinct unit of the same if that unit is sufficiently large or important to be kept distinct for the purposes of accounts. For example, the outer wall, the solitary cells, the cook-houses, the jailor's quarters, etc., in the case of a large central jail. In the case of Irrigation, Navigation, Embankment, Drainage and Water Storage Projects, the Head Works, Main line, each branch of a canal, each group of distributaries relating to each branch separately, the drainage and protective works, the watercourse scheme, and special tools and plant, all form separate sub-works.