PART III RECEIPT OF GOVERNMENT MONEYS AND PAYMENT OF SUCH MONEYS INTO THE GOVERNMENT ACCOUNT SECTION I General Rules—General Instructions for handling cash APPLICABLE TO DEPARTMENTS GENERALLY

January 20, 2025

88. Moneys tendered as dues of the Government or for deposit in the custody of the Government shall not pass through the hands of a departmental officer unless he is authorised to collect such dues/deposits by a general or special order of the Government. Direct payment into the treasury or into the Bank by the person who tenders such money shall be insisted on and direct payments arranged whenever this is practicable *provided that individual remittances up to and including ₹100 shall be accepted by any departmental officer who maintains a cash book in Form T.R. 7A and remitted at the Treasury in lump on the next working day itself.

89 (a) A government servant who receives any moneys on behalf of the Government shall receive them only in one or more of the following forms:

(i) Legal tender coin,

(ii) Legal tender currency or bank notes,

(iii) Reserve Bank drafts drawn on the treasury with which the government servant deals and made payable to him**,

(iii) (a) Remittance through e-payment for Commercial Taxes Department

(iv) Crossed cheques drawn on the Reserve Bank of India, the State Bank of India, the State Bank of Travancore, any other scheduled Bank in India or on any other bank approved by Government and made payable to the government servant concerned:

Provided that cheques shall not be accepted in payment of fines, compensation amounts etc., payable in criminal courts, and:

Provided also that a government servant who receives a cheque drawn on a Bank situated at a place where there is no branch of the State Bank of India, State Bank of Travancore or any other subsidiary of the State Bank of India should collect from the party concerned commission charges at 1/64 per cent for collecting such cheques on behalf of the Government.

(v) Crossed Postal Order drawn in favour of the departmental Officer, and

(vi) Postal Money Order in favour of the departmental Officer.

NOTE 1.—

The State Bank of India, the State Bank of Travancore or the branches will collect the cheques tendered in payment of Government dues on the following terms and conditions:—

(i) All Government cheques drawn in places where either the State Bank of India, State Bank of Travancore or any other subsidiary of the State Bank of India is established, will be collected free of charge.

(ii) In other cases the Banks will claim a nominal charge of 1/64 per cent. The government servant receiving such cheques in settlement of government dues will collect this also from the parties tendering cheques.

(iii) So as to enable the Treasury Officer to verify the consolidated treasury receipts of post offices in respect of cheques remitted by the Postal Department and to facilitate early incorporation of credits in the Treasury accounts, the State Bank of Travancore, while advising the credits to the Accountant General, will furnish a copy of the advice direct to the Treasury Officer also. The Accountant General will watch the clearance of the suspense head “bills receivable” which will initially be credited by him with the proceeds of cheques advised to him by the bank as credited to Government account and debited by the treasuries concerned on making the necessary adjustments in the treasury accounts or receipt of the copies of advices by them from the bank direct.

NOTE 2.—

Cheques drawn in favour of quasi-Government institutions such as Panchayats, Municipalities, the University, the Electricity Board, etc., the transactions of which are mostly conducted through their Personal Deposit accounts with the treasuries‡ ‘and private institutions which are having P.D. Accounts operated in treasuries’ will also be accepted at treasuries and the proceeds of such cheques will be credited to the accounts of those institutions with the treasuries. The collection of such cheques will be made in accordance with the provisions contained in Note (1) above.

The bank commission and/or other cheques involved in the collection of cheques received at the treasuries from the above institutions will be recovered from the proceeds of the cheques and the next amount alone will be credited to the accounts of the institutions concerned.

NOTE 3.

A government servant receiving a cheque which is to be credited to a Personal Deposit Account or a banking account of a Local Fund kept at a branch of the State Bank of India shall collect from the party concerned full commission charges, if any, payable to the State Bank on such cheques.

NOTE 4.

When cheques on which commission charges are payable are accepted, credit in Government accounts will be afforded only for the net amount realised after deducting such charges.

NOTE 5.—

Officers-in-charge of Departmental Hostels and Tourist Bungalows under the Tourist Department are authorised to accept the “Rupee Traveller’s Cheques” of the following Banks in settlement of dues to Government:

1 The State Bank of India.

2 The Punjab National Bank.

3 The Bank of Baroda.

4 The Bank of India.

5 The Central Bank of India.

NOTE 6.—

Bank cheques presented by the depositors of Treasury Savings Bank for credit to their account will be collected in accordance with the provisions contained in Note 1 above:

NOTE 7.—

When a cheque presented by a Party to a Departmental Officer, in satisfaction of Government dues is not honoured on presentation, the cheque concerned will be returned by the bank to the Departmental Officer with a request to reimburse the handling charges. The Departmental Officer shall, within 7 days from the date of receipt of the bounced cheque, draw and disburse the amount of handling charges to the Bank debiting the expenditure under Office Expenses. The amount so disbursed to the Bank shall be realized from the party in cash and remitted to Government account at the earliest.

(b) A cheque received under clause (a) of this rule shall be treated as a final payment, only after it has been met and the amount has been actually credited to the Government.

90. (a) A government servant who receives any money including money received in the form of Postal Money Order on behalf of the Government shall give the payer a receipt in form T.R.5 unless in any case the Government have by a general or special order dispensed with the grant of receipt. In the said Rules, in sub-rule (a) of rule 90, for Note 1, the following Note shall be substituted, namely:—

*NOTE 1.—

All receipts must be written in figures and in words in the original and such other copies of chalans in Form T.R.12 as are required to be given to the tenderers of moneys and signed in full over the “cash received/received payment” stamp. Other copies of the chalan and interim receipts may however be initialed against the amount already indicated therein over the “cash received/received payment” stamp.

NOTE 2.—

Receipt Book in Form T.R.5 will be printed with interleaved perforated copies to be taken by carbon process. Copying pencils and double faced carbon papers should be used for this purpose. The original should be retained as office copy and the duplicate issued to the party.

NOTE 3.—

The Postal Money Order received shall forthwith be entered in a register of Money Order received in form T.R. 5A.

The Officer while signing the money order acknowledgement, will simultaneously initial the entries in column 5 in the register in Form T.R. 5A. Total amount received as per the register in Form T.R. 5A shall be entered as a single entry in the receipt side of the cash book in form T.R. 7A, giving the details of T.R. 5 receipts in column 2 In view of the computerisation in Motor Vehicles Department, the computer generated Form T. R.5 (C) shall be issued in lieu of Form T.R.5. The receipts shall be in triplicate, the original copy shall be issued to the remitter for the purpose of attaching the same with the application for which he seeks service from the office, the duplicate shall be retained in the office as record and the third copy shall be given to the remitter as acknowledgment

(b) When a cheque is received, a preliminary acknowledgement in Form T.R.6 shall be given for the cheque only. A final receipt for the payment in Form T.R.5 shall be issued to the party by the Departmental Officer on receipt of the original chalan receipt from the Treasury/Bank after the amount has been realised. If the cheque is not honoured on presentation, the fact shall be intimated to the person from whom the cheque was received, and payment in cash shall be demanded. The Government accept no responsibility for any loss or damage to the payer on account of delay in giving intimation that a cheque has not been honoured.

NOTE 1.—

When a cheque is not honoured on presentation, the accompanying chalan should not be returned by the receiving bank but should be retained and destroyed in due course.

Only the dishonoured cheque should be returned to the presenter along with claim for reimbursement of handling charges, if any, and the preliminary acknowledgement of the receipt of the cheque should be got back from him.

NOTE 2.—

The officers who are authorised to collect money should be specified and they should be asked to give the payer a receipt in the prescribed printed form in all cases. They should keep a complete account of the receipt books that they have received and should be able to produce them always used or unused. The books should be carefully examined to see that the number of forms contained in each is intact and a certificate of count recorded on the fly-leaf. Ordinarily more than one book should not be used at one and the same time and a new book should be brought into use only after the old one is exhausted. The stock register of receipt books should show the dates on which a book was brought to use and the date on which it was completed. Counterfoils of used receipt books should be kept under lock and keys in the personal custody of the head of the office.

NOTE 3.—

The required printed receipt books (machine numbered) should be obtained by the head of each department or other controlling officer and distributed to all subordinate officers a stock account thereof being maintained showing the numbers of the books (and number of forms contained in each) received and issued to each individual officer.

NOTE 4.—

At the time of inspection it should be seen that all the receipt books supplied to each office have been accounted for properly and that the amounts received as per receipts granted have been brought to the cash book.

91. When Government dues have to be paid by fixed date and payment as made by cheque with reference to item (iv) in Rule 89 (a), the payer should see that the cheque reaches the government servant authorised to receive it not later than the day before the fixed date. If the cheque is so received and is honoured on presentation, the payment should be treated as having been made on the due date.

When a cheque is received on the fixed date or later, the date when the amount is credited in the Government account after realization of the cheques should be treated as the date of payment;

Provided that in the case of dues to the Motor Vehicles Department which are remitted in the form of Demand Drafts drawn on banks conducting Government business, the payment will be treated as having been made in time, even if the Demand Draft is presented to the Officer authorised to receive it on the due date only.

NOTE.—

“Demand drafts” shall not be distinguished from cheques for the purpose of these rules.

92. (a) Save as otherwise expressly provided in these rules or in any authorised departmental regulations, the following rules shall be observed by all Government Officers who are required to receive and handle cash:—

(i) Every Officer receiving money on behalf of Government should maintain a cash book in Form T.R.7A.

NOTE.—

The cash book shall be bound in convenient volumes and their pages serially numbered. Before bringing a cash book into use the head of the office shall count the number of pages and record a certificate of count on the first page of the cash book.

(ii) All monetary transactions should be entered in the cash book as soon as they occur and attested by the head of the office in token of check

Provided that in the case of Trivandrum Public Library all amount received in the Book Room upto 4 p.m., each day along with the previous day’s receipt from 4 p.m. to 7 p.m. shall be brought to the main cash book on the same day. All receipts in the Office Room upto 5.15 p.m. each day shall also be accounted for in the main cash book on the same day itself.

(iii) The cash books should be closed regularly and completely checked. The head of the office should verify the totalling of the cash book or have this done by some responsible subordinate other than the writer of the cash books and initial them as correct.

(iv)At the end of each month, the head of the office should verify the cash balance in the cash book and record a signed and dated certificate to that effect. The certificate should also be recorded on the monthly cash account, primary abstract or account current, where such account, abstract or account current is required to be submitted to the Accountant General. Such certificates must be signed by the head of the office who should invariably date the signature.

(v) When Government moneys in the custody of a Government officer are paid into the treasury or the Bank, the head of the office, making such payments should compare the Treasury Officer’s or the bank’s receipt on the chalan or his pass book with the entry in the cash book before attesting it, and satisfy himself that the amounts have been actually credited into the treasury or the bank.

When the number of payments made in a month is more than ten and the total amount involved therein exceeds ` 1,000, he should, as soon as possible after the end of the month, prepare a statement of all remittances made during the month and get it verified and certified by the Treasury Officer, which should be compared with the postings in the cash book.

NOTE.—

Notwithstanding the provisions of the clause the Head of Office may at his discretion prepare a statement of remittance irrespective of the number of payments made in a month and the total amount involved therein and get it verified and certified by the Treasury Officer.

(vi) An erasure or overwriting of an entry once made in the cash book is strictly prohibited. If a mistake is discovered it should be corrected by drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines. The head of the office should initial every such correction and invariably date his initials

NOTE.—

The functions assigned to the head of the office in sub-clauses (i) to

(iii) and (v) and (vi) above may be performed by any other gazetted subordinate officer specifically authorised by Government in this behalf. [See also Rule 131(c)].

(b) When a government servant who does not maintain a cash book as prescribed in clause (a) above is authorized to receive any money on behalf of the Government, he shall, on receipt of such money, grant a temporary receipt in Form T.R. 5A to the payer and either remit the money into the treasury with a chalan in duplicate and send the receipted chalan with full particulars such as the number, and date of the temporary receipt to his immediate superior officer who maintains a cash book or where there is no treasury in or near his headquarters remit the money to the same superior officer with a remittance slip. The officer who maintains the cash book shall, on receipt of the chalan or the money and the remittance slip, enter the amount in the cash book and send a final receipt in Form T.R. 5B to the subordinate who received the money in the first instance for delivery to the payer within a month.

*NOTE.—

(1) The forms for temporary and permanent receipts (Form T.R. 5A and 5B) should be printed and bound in books, in such a way that the copy to be issued to the party as a receipt and a carbon copy to be retained as the office copy may be prepared simultaneously with carbon paper. The pages of the books should be machine-numbered.

2) Every receipt book (temporary or permanent) should be carefully examined by the Government servant concerned immediately on receipt, and the number of forms in the book should be counted and a certificate of count should be recorded in the following form which shall be printed on the inner side of the outer cover of the book.

CERTIFICATE

The receipts in book No…………………….… are complete and in

consecutive order from………………….…….. to…………………………………

Signature:

Date: Designation:

NOTE.—Amendment to rule 92 (b) shall come into force at once.

(c) Except when he remits money to a superior authority under clause (b) above, a government servant who receives any money in the form of coin and notes on behalf of the Government shall remit it into the treasury with which he normally deals (or the nearest treasury into which the money can be remitted) on the date of receipt or as soon afterwards as is possible without causing undue inconvenience to the payer or if a superior authority has permitted him to make remittances at periodical intervals or when the balance in hand reaches a certain amount, in accordance with those instructions. A government servant who receives a cheque (including a bank draft) on behalf of the Government shall do as follows immediately on receipt:—

(i) If the officer concerned deals with a treasury or sub treasury which transacts its cash business through the Bank, he shall forward the cheque along with chalan duly filled up to the Bank direct, for collection and credit to Government account;

(ii) In other cases, he shall forward the cheque (including bank drafts) to his departmental superior for collection and credit to Government account.

NOTE 1.—

The departmental officers collecting money on behalf of Government shall be responsible for the correctness of the Head of account to which the proceeds are to be credited.

NOTE 2.—

The departmental superior officers collecting the proceeds of the cheque/bank drafts shall send the chalans to the subordinate officer who received the Bank drafts/cheques.

NOTE 3.—

Classification noted in such chalans shall also be checked up by the Treasury Officer before finally incorporating in the treasury accounts”

93.(a) When a government servant is permitted to handle in his official capacity, moneys, not being revenues of Government institution, such moneys should be included in Government accounts. When a government servant administers moneys relating to endowments such as for grant of medals, prizes, scholarships, etc., in Government Educational Institutions, even when the corpus of endowments is invested outside the Government accounts and the income from the endowment is not utilised for the maintenance of a Government Institution the interest on the endowments or other receipts connected with them shall be included in Government account.

(b) When the moneys of a society or body are included in the Government account with reference to clause (a) above, a personal deposit account shall be opened in the treasury in the name of the government servant concerned. When any such case arises the government servant concerned shall apply at once to the Government through the proper channel for the opening of the personal deposit account in his name in the treasury for the purpose, if the Government have not already issued orders on the point when giving him permission to handle the moneys in his official capacity.

(i) [Omitted]

(bb) A Government Servant who is permitted to open a P.D. Account under sub-rule (b) shall account for all moneys received by him towards such P.D. Accounts in his office cash book in Form T.R.7A and remit them into the Treasury on the same day or on the next working day. He shall also maintain separate detailed accounts of the transactions pertaining to the fund administered by him in the manner laid down in the departmental manuals, codes, rules or orders creating the fund. If there are no specific provisions in the departmental manuals, codes, orders, etc., creating the fund as to the manner in which detailed accounts of the fund are to be kept, detailed accounts shall be kept, in the following manner, namely:—

(1) In cases where the amount deposited has to be refunded to the remitter or in cases where the deposits lapse to Government after a specific period, the government servant administering the fund shall maintain a simple ledger account in Form T.R.7B and also a register of deposits in Form

T.A. 13 and a Register of repayment in Form T.A. 14 of the Kerala Accounts Code, Volume-II by modifying the relevant columns “Initials of T.O. “ into “Initials of the Administrator of P.D. Accounts” and changing the words ‘ day book’ in Column-8 of T.A. 13 into “T.R. 7B”. Each item of receipt should be entered in the register of deposits as a distinct item assigning serial numbers in chronological order in separate series for each financial year. The directions contained in Article 64 to 67 of Kerala Account Code, Volume -II shall be followed mutatis mutandis by the government servants concerned in maintaining the above registers;

(2) In other cases the government servant administering the deposit account shall maintain only a simple ledger account in Form T.R. 7B for all transactions pertaining to the deposits;

(3) In both the cases specified in clauses (1) and (2), the entries are to be made in the accounts as and when the transactions occur. When the amounts are received direct by the Government Servant, entries of receipt are to be made while issuing receipts in Form T.R.5 or T.R. 6 and when remittances are made at the Treasury by the parties when the parties produce the receipted chalans. Entries of withdrawals are to be made as and when the cheques for withdrawal are drawn and issued. If the date of actual remittance into the Treasury or date of payment at the Treasury differ from the dates of receipt and withdrawals noted in the above accounts, the actual date of treasury transactions shall be noted in red ink below the date originally entered. In cases where, government servants subordinate to the Administrator of a deposit account have been authorized to accept remittances towards the deposit account and issue receipts the details of collection so made should be gathered at the close of each month and entered in the accounts kept by the Administrator.

(4) In whatever manner the accounts are maintained, the Government servant concerned should reconcile his accounts periodically at least once in a month with the accounts kept by the treasury and prepare a reconciliation statement at the end of each month and see that the closing balance of the month (T.R. 7B) agrees with the balance in the account kept by the Treasury, subject to the deductions on account of cheques issued, but not cashed and additions on account of remittances made at the Treasury, but not incorporated in the Administrator’s P.D. Accounts.

He should also furnish to the Treasury at the end of each financial year a certificate showing the closing balance in the account as on the 31st March of each year after reconciling the balance with the Treasury figures. In the case of Personal Deposits which lapse to Government after a specific period, the Government Servant administering the P.D. account, should also prepare and furnish to the Treasury before the 15th April every year a statement of deposits lapsed to the Government at the close of each financial year and deduct the amount so lapsed from the opening balance for the next year.

(c) A government servant shall not place any private money in a cash chest used for keeping money received in his official capacity.

NOTE.—

(1) Charitable Endowments.—The following procedure should be followed in regard to funds of charitable endowments:-

(a) A government servant, in his capacity as administrator of a charitable endowment, should remit into the Government account moneys representing—

(i) interest on securities pertaining to endowments received from the Treasurer of Charitable Endowments; and

(ii) income from properties relating tothe endowments and interest realized in respect of the securities relating to endowments divested from the Treasurer of Charitable Endowments.

NOTE—1

(b) Interest realised from the Bank shall be credited in the accounts to the head ‘Civil Deposits-Personal Deposits’. Normally payments in such cases are made by the Treasurer of Charitable Endowments, only on receipt of requisition from the administrators for amounts required for immediate disbursement and it will not be necessary to credit the amount again to the Government account. In order, however, to ensure that no unutilized amount is retained by the administrators, they shall send certificates of disbursements to the Treasurer of Charitable Endowments together with unutilized balance, if any, which shall be credited into the Personal Deposit Account.

(c) In the case of cash in the hands of administrators, which includes balances relating to endowments transferred to them, amounts of interest realized by them periodically and, in a few cases, income from properties in their custody, it shall be paid into a single deposit account in the treasury and drawn again when required for disbursement. These transactions should be exhibited in the accounts under a separate deposit head “Deposit account of divested charitable endowments”.

(d) Administrators of endowments, divested from the Treasurer of Charitable Endowments, shall remit into the treasury for credit under the deposit head mentioned above, all amounts received by them and draw the sums again when required. Administrators having custody of properties, other than securities held by the Treasurer of Charitable Endowments, shall remit the income from such properties to the deposit head and draw it again when required.

(e) As the deposit will be operated upon by government servants belonging to several departments in their capacity as administrators of the endowments, the Government in the Revenue Department shall control the transactions in the account and render.

(i) monthly certificates of reconciliation of account figures with the departmental figures relating to the account; and

(ii) an annual certificate of acceptance of balance in the account on the 31st March of each year.

(f) The administrators of charitable endowments divested from the Treasurer of Charitable Endowments and those having custody of properties other than securities held by the Treasurer of Charitable Endowments shall submit to the Government in the Revenue Department every month a report of their remittances and drawals relating to “divested” endowments with particulars of the amounts remitted or withdrawn, dates of such remittances or withdrawals and the name of the treasury or sub treasury concerned.

NOTE—(2)

Amounts required for payment of scholarships under the National Scholarship Scheme, National Loan Scholarship Scheme and the Scheme of Merit Scholarships administered by the Ministry of Education will be paid in advance in two installments to the institutions in which the scholars are undergoing studies. The head of each institution (whether Government or private) receiving such amounts is permitted to open a personal deposit account in his name in the local treasury. The amounts received by him for payment of the above mentioned scholarships should be credited to the personal deposit account and the amounts actually required for disbursement should be withdrawn by means of cheques whenever necessary.

94. Issue of duplicates or copies of receipts.—No government servant may issue a duplicate or copy of a receipt granted for money received by him on the allegation that the original receipt has been lost or is not available. A certificate may, when necessary, be given that on a specified day a certain sum was received on a certain account from a certain person, and a fee of *two rupees shall be levied for every such certificate issued to a private party. This prohibition extends only to the issue of duplicate on the allegation that the original has been lost, and does not apply to cases authorised by these rules or by special orders of the Government in which duplicates may be prepared and tendered with the originals.

SPECIAL INSTRUCTIONS FOR CERTAIN DEPARTMENT

95. In the Public Works and Forest Departments and in the Government commercial undertakings, cheques accepted in payment of Government dues should be entered in the cash account as “Receipts” as and when received and as “disbursements” when remitted to the treasury for encashment, just like moneys received by a government servant-vide Rule 92(b) and (c). If a large number of cheques is received daily, they should be initially entered in a subsidiary register in Form T.R. 8 for watching the encashment of the cheques and only the daily total of receipts and remittances accounted for in the cash book
.

NOTE.—

Commission charges collected from parties for collection of cheques shall be entered in a separate column.

SPECIAL TO THE JUDICIAL DEPARTMENT

96. (a) Receipts of moneys by Civil Courts.—In certain cases specified by the High Court in which money can be disbursed forthwith, e.g., money paid by suitors for the service of summonses and diet money of witnesses deposits are received direct at the court and the parties are not required to pay the money into the treasury or the Bank. A person who wishes to make any such deposit should present with the money a receipt in the prescribed form stating fully the particulars and the purpose of the deposit. The Officer of the court who is authorised to receive the money should receive it, sign the receipt and return it at once to the depositor.

(b) Receipts of moneys by Criminal Courts.—Magistrates trying Railway cases under sections, 112, 113 and 115 of the Indian Railways Act, shall subject to directions issued by the High Court, in this behalf, deposit the Railway dues (fare and penalty) collected by them, with the Station Master concerned under clear receipt. The fines levied by the courts and creditable to the State Government shall be remitted into the Treasuries/Banks through chalan.

SPECIAL TO THE PUBLIC WORKS DEPARTMENT

97. Receipt of money by government servants in Public Works Department.—Only Divisional Officers, Sub Divisional Officers and other Government servants specially authorised by the Government have power to issue final receipts for money received on behalf of the Government. The Head Clerk or Cashier may, when specially authorised to do so by Divisional or Sub Divisional Officer, receive money at headquarters when the latter is in camp.

Whenever he does so, he should promptly issue a temporary receipt in Form

T.R. 9 for the cash actually received by him and simultaneously enter the amount in the cash book. A final receipt in Form T.R. 10 in confirmation of each temporary receipt should be signed by the Divisional or Sub Divisional Officer, as the case may be, and issued to the payer as soon as that officer returns to headquarters.

When a Section Officer collects revenue from parties to whom grass plots, fruit trees, canal berms, etc., are leased or receives money from the sale of materials, etc., and when any government servant who is not in charge of a cash book similarly receives any money on behalf of the Government in exceptional circumstances, he should keep it separate from the imprest and any other cash in his charge and should remit it at the earliest opportunity to the Sub Divisional Officer (or other nearer superior officer having a cash book). Along with the money he should send a remittance slip in Form T.R. 11 on the back of which he should enter full particulars of the amount in question and the date of receipt by him. He should also send a copy of the remittance slip to the Divisional Officer for check of the receipt entry which should appear in the copy of the sub divisional or other cash book. The Section Officer or other government servant who receives the money in the first instance should also issue promptly to the payer a temporary receipt in Form T.R. 9. The Sub Divisional Officer or other nearer superior officer who maintains a cash book should, on receiving the remittance slip with the money fill in the two forms of memorandum of acknowledgement attached thereto in duplicate, make the necessary entry in the cash book and send forthwith to the government servant who collected the money a copy of the memorandum of acknowledgment and final receipt in Form T.R.10 for issue to the payer in confirmation of the temporary receipt. If the memorandum of acknowledgment and final receipt are not received by the government servant who collected the money within one week of his sending the cash he should forthwith report the fact in writing to the Sub Divisional Officer by name and obtain them.

NOTE—1

The forms for temporary and permanent receipts (Forms T.R. 9 and T.R. 10) should be printed and bound in books, in such a way that the copy to be issued to the party as a receipt and a carbon copy to be retained as the office copy may be prepared simultaneously with carbon paper. The pages of the books should be machine-numbered.

NOTE—2.

Every receipt book (temporary or permanent) should be carefully examined by the Government servant concerned immediately on receipt and the number of forms in the book should be counted and a certificate of count should be recorded in the following form which will be printed on the inner side of the outer cover of the book.

“CERTIFICATE

This receipts in book No…………………………….. are complete and in consecutive order.

Signature………………..………

Date…………… Designation……………………”

98. A Government servant of the Public Works Department who remits any cheque received by him to the treasury for credit to the Government shall enter the particulars in his remittance book (See Rule 105), and send the book to the treasury with a chalan in duplicate. The treasury shall give a preliminary acknowledgment for the receipt of the cheque in the remittance book, the final receipt being given by it on the original chalan after the cheque has been cleared.

SECTION II

Receipt of moneys by the Treasury or the Bank

(a) When a treasury or the Bank receives any money from a private party for credit to the Government, it shall receive it only subject to the provisions of Rule 89(a) and the notes under it*

(b) Subject to the provisions of Rule 92(b) and 92(c), a Government servant who receives money on behalf of the Government under Rule 89(a), shall remit it into the treasury or the Bank on the day of receipt or as soon afterwards as is possible without causing the payer undue inconvenience**

(c) Every payment into the treasury or the Bank for credit to the Government shall be accompanied by a memorandum or chalan containing all the particulars necessary for crediting the amount correctly in the Government account and preparing a receipt to be given to the payer. When a payment is made into the treasury, the treasury shall check the chalan and make sure that it is in order and complete, test and count of money, bring the payment into account in the prescribed registers and give a receipt to the payer. When a payment is made into the Bank, the Bank shall receive the money and give a receipt to the payer, and the treasury shall bring the payment into account in the prescribed registers. When a private person makes a payment into the Bank on Government Account, the chalan shall, in the absence of special rule or order to the contrary, be first presented at the treasury, where it shall be checked and returned enfaced with an order to the Bank to receive the moneys and grant a receipt.

(d) For remittance through e-payment, a filled up Chalan or detailed memorandum as prescribed in sub-rule (c) shall not be insisted.

Whenever under the provisions of sub-rule (2) of Rule 6 moneys received on account of the revenues of the State, instead of being paid into a treasury or the Bank, are utilised to meet departmental payments, the gross receipts and the payments made therefrom shall be entered as receipts and expenditure in any record that may be kept of the payments into and withdrawals from the Government Account and accounted for to the Accountant General. If the receipts are in excess of payments made, the excess shall be remitted to the treasury or the Bank, as the case may be, and save where it is otherwise provided in these, the officer making such remittance shall note on the memorandum or chalan presented under Rule 99(c) the full amount of cash actually received by him, and per contra, the expenses disbursed therefrom, and not merely the net receipts.

When a departmental officer remits cheque to the treasury or the Bank in adjustment of departmental receipt temporarily appropriated for departmental payments the particulars of the cheques shall be noted on the chalan or remittance note.

101 Whenever a Government servant sends a cheque or bill to the treasury for credit to the Government, he shall endorse the words ‘Received payment by transfer credit to the head (here insert the head of account)’, on the document and sign the endorsement. The word “transfer” shall be deleted from this endorsement when entered on a cheque not payable by the Government. If any Government servant endorses a cheque or bill of which the amount is to be credited to the Government without entering these words above his signature, he shall be held primarily responsible for any loss which may occur if the cheque or bill is paid in cash.

𝐐43. Whenever a Government servant sends a cheque to the treasury for transfer credit in the treasury accounts, he should

(A) attach to it a chalan indicating the head of account

(B) endorse on the cheque the words “received payment by transfer credit to…..and sign below that

(D) send it to the treasury with the Register of remittances.

(a)The chalan which accompanies a payment of money into the treasury or the Bank shall contain full information as to—

(1) the nature of the payment,

(2) the amount paid,

(3) name and address of the remitter,

(4) the head of account to which the amount should be credited, and

(5) the allocation of the amount between Governments and departments, if any, such allocation has to be made.

(6) the name of office and designation of the receiving departmental officer to whom the remittance relates to be written in the top of each chalan

(b) When a payment to the Government is to be credited partly to one head of account and partly to another, a separate chalan shall ordinarily be presented for the amount to be credited to each head. If, however, two or more credits relating to the same transaction are so closely connected that it would be convenient to use separate chalans for them, they shall be entered on the same chalan.

(c) The chalan shall be prepared in Form T. R. 12, or in such other form as may be prescribed under these rules or in a departmental manual or code. These forms, shall be printed both in English and Malayalam.

(d) When a payment is made partly in cash and partly by cheque, the amounts paid in cash and by cheque respectively shall not be included on the same chalan.

(e) The chalan shall ordinarily be presented in duplicate; the original copy shall be returned to the payer signed as a receipt, and the second copy shall be retained in the treasury or the bank. [See also Rule 90(b) in regard to cheque]. When a private person pays money into the treasury or the bank to be credited to the Government under a head which concerns a departmental officer, the duplicate chalan shall be initialed by that officer, if he is at the same station as the treasury; otherwise, the chalan shall be presented in triplicate and the treasury shall send the third copy to the departmental officer concerned, unless there are orders issued to the contrary in individual case or classes of cases—See clause (g) below. In cases where a private person presents a chalan in triplicate the departmental officer need not initial the chalan even if he is at the same place as the treasury at which the chalan is presented.

Remittances to treasury on account of over-payments should be supported by chalans in triplicate, containing full particulars of the number and date of encashment of the bill and also the head of account under which the amount was originally drawn, one copy of the chalan being forwarded by the Treasury Officers to the Accountant General in support of credits incorporated in the monthly schedule of receipts of the department concerned.

*Remittances representing recoveries of expenditure previously debited to expenditure heads (Revenue Account) will be exhibited direct under the service heads concerned as reduction of expenditure irrespective of whether they relate to overpayments pertaining to the current year or to any previous year.

NOTE 1.—

The departmental officers concerned with the levy and collection of Government taxes and dues of forceable or periodical nature should maintain a reasonable stock of chalan forms for issue to the intending depositors on demand. Chalan forms duly filled in all respects may as far as practicable, be issued to the persons along with the letter of demand so that they may sign and present the chalan at the treasury/bank along with the money.

NOTE 2.—

Whenever there is a departmental remittance through deduction from expenditure bills, chalans should be insisted and the Treasury should also note the details of such chalans in the subsidiary register of receipts maintained at the sub treasury/ district treasury. This is not applicable to the deductions towards income-tax, house building advance and other similar deductions made in the salary bills/establishment bills which are adjusted in the treasuries and to the recoveries towards short term loans.

(f) (i) A single chalan shall be presented with any money tendered for payment into the treasury or the bank on account of State Excise revenues on payment for a Reserve Bank draft or a cash order on a sub treasury, and with any money tendered for payment into the treasury or the bank along with a pass book or a remittance book in which the Treasury Officer or the bank is required to acknowledge the receipt of the moneys. The chalans for remittance on account of State Excise revenues shall, however, be countersigned by the Excise Inspector or any higher departmental authority. Form T.R. 14 shall be used for acknowledgement of receipt of payments on account of State Excise revenues. In the remaining cases, Form T.R. 12 shall be used when necessary.

(ii) For remittance through e-payment, the conditions under sub-rule (c) shall not be insisted.

(g) (i) An agent or dealer or on oil distributing company shall present a chalan in triplicate along with any money tendered for payment into the treasury or the bank on account of fees for the issue of packed petrol storage licenses. The treasury or the bank shall retain the triplicate copy of the chalan and return to the payer the original and duplicate copies duly receipted. The duplicate copy shall invariably be stamped with the word “duplicate” in bold characters.

(ii) A person making a payment into the treasury or the bank on account of sales tax, agricultural income tax, tax on tobacco, entertainments tax and tax on motor spirit shall present a chalan in triplicate along with the money, irrespective of the fact whether the departmental officer concerned is resident at the same station or not. The treasury or the bank shall retain the original and the triplicate copy of the chalan and return to the payer the duplicate copy duly receipted. The duplicate copy shall invariably be stamped with the word “duplicate” in bold characters. The originals shall be handed over to the Sales Tax staff who will arrange to collect them daily from the treasury of the bank.

Departmental officers who remit into the treasury the Sales Tax equivalent collected on sales of goods shall write the chalans in triplicate for presentation at the treasury. The Treasury Officer shall send one copy to the Sales Tax Officer of the district, retain one copy with him and give the third copy to the officer remitting the amount.

#NOTE 1.—

Remittance of tax by dealers may be made through e-payment also.

#NOTE 2.—

Online payment of tax along with e-Return can be done with the integration of Commercial Taxes Department official Website with the approved Bank’s site. The tax due as per the return can be remitted by debit from the dealers account or any other account authorized by him on this behalf in State Bank of India/State Bank of Travancore or any other Bank as and when so specified. When the amount is debited from the dealers account or any other account authorized by him on this behalf, the bank system will generate a Cyber Receipt with a unique number. This transaction will be updated in the Kerala Value Added Tax Information System.

#NOTE 3.—

The designated branch of the bank shall give an abstract of the scroll countersigned and also a soft copy of the data in an encrypted format on a daily basis to the appointed Treasury Officer.

#NOTE 4.—

The data received from the bank is to be loaded in the Treasury database and the Treasury Officer will reconcile the scroll received from the Bank with the scroll generated in the Treasury system.

#NOTE 5.—

After incorporating the Data in the Treasury system a report will be generated with counter date and sequence number and to be given to the Commercial Taxes Department along with the soft copy. Commercial Taxes Department shall upload this data in Kerala Value Added Tax Information System.

(iii) Payments by Government Pleaders and Pleaders doing Government work shall be made in triplicate chalans in all cases. The treasury shall retain the triplicate copy of the chalan and return the original and duplicate duly receipted to the pleader. The duplicate copy shall invariably be stamped with the word “duplicate” in bold characters. The pleader shall attach the original copy to his report to be submitted to the Collector.

(iv) Payments made into the treasuries of the amounts collected by Bench Courts towards the taxes and other dues creditable to municipalities shall be made in triplicate chalans in all cases. The treasury shall retain the original copy of the chalan and return the duplicate and triplicate duly receipted to the Bench Court concerned. The triplicate copy shall invariably be stamped with the word “triplicate” in bold characters. The Bench Court will keep the duplicate for its record and send the triplicate copy to the municipality concerned immediately after payment is made into the treasury.

(v) A local body should, when paying contribution and fee to Government, on account of the analysis by the Public Analyst of food samples, present a chalan in triplicate and the treasury will return the original and the duplicate duly receipted. The local body should send the original to the Public Analyst, for intimation of credit.

(vi) Local bodies when paying amounts towards the cost of maintenance of bore-wells and pumps under the rural water supply scheme should present chalans in triplicate. The original will be sent to the departmental officer concerned. One copy will be retained in the treasury and the other will be returned to the local body concerned.

(vii) In the case of remittances of principal and interest made in respect of ‘Loans and Advances’ the chalans shall be prepared in triplicate irrespective of whether the remittances are made by a private party or by a departmental officer.

The original copies of the chalans should be returned to the remitters and the duplicate copies retained in the treasury. In respect of Loans and Advances the detailed accounts of which are being maintained by the Departmental officers the triplicate copies of the chalans shall be forwarded by the Treasury Officer to the Departmental Officers concerned.

In respect of loans and advances the detailed accounts of which are being maintained by the Accountant General as per Article 244 (3)(b), Kerala Financial Code, Volume I, the triplicate copies of the chalans should be forwarded by the Treasury Officer to the Accountant General along with the monthly cash account.

(viii) In the case of remittances or recoveries of subscription and refund of temporary withdrawals in respect of General Provident Fund the chalan shall be prepared in triplicate irrespective of whether the remittances are made by a private party or by a departmental officer. The name of subscriber and his account number shall be noted in all the three copies. Over and above this, a schedule of Provident Fund Deduction in the prescribed form giving full details should invariably be attached to the Chalan. The original copies of the chalans should be returned to the remitters and the duplicate copies retained in the Treasury. The triplicate copies along with the Provident Fund Schedules should be forwarded by the Treasury Officer to the Accountant General along with the monthly cash account

NOTE—

Chalans for the remittance of principal or interest on loans and advances and revenue deposits and security deposits shall be presented at the treasuries first in the case of banking treasuries also.

(h) When the Government have permitted any class of payments into the treasury to be made by sending money orders to the Treasury or Sub Treasury Officer, no chalan shall be required with a money order relating to any such payment.

NOTE—(1)

Private persons may obtain chalans in the prescribed form from the Treasury. Chalans for use by Departmental Officers may be obtained direct from the Government Press.

(2) Fines levied by Magistrates in respect of which the Government pay grants-in-aid to local bodies and other authorities should be shown separately in the chalans under a district head “Fines for which compensation is payable to local bodies and others”. Fines levied under the Motor Vehicles Taxation Act, should also be shown under a separate head.

(3) When any amount is paid to the Government in respect of loan or advance made by the Government, the chalan presented at the treasury should contain the date and amount of the loan or advance or other particulars sufficient to identify it. If the amount paid includes interest as well as principal, the amount of interest paid should be specified separately in the chalan. If the payment is a periodical fixed payment including both principal and interest, a reference to the order fixing the amount should be entered in the chalan.

In the case of banking treasuries also, chalans for the remittance of principal or interest on loans and advances and revenue deposits and security deposits shall be routed through treasuries as stated in the note to rule 102 (g) (vii).

(4) In the case of certain deposits, e.g., local fund deposit and personal deposits, the account kept in the treasury or the Bank is purely a banking account. Particulars of the deposit head concerned alone need be entered on the chalan accompanying a remittance into the treasury or the Bank for credit to such an account. No further information as to the nature of the receipts is required.

(5) In cases where the personal deposit accounts and the banking accounts of Local Funds are kept at the bank (See note under the second paragraph to Rule 124 below) all adjustments made to the credit/debit of such accounts either by the treasury or by the Accountant General should, without delay, be communicated by the treasury to the bank.

(i) The following instructions shall be scrupulously followed the departmental officers to facilitate reconciliation receipts:—(1) The departmental officers should post the original Chalan received in their offices in a register or statement so that details of remittances will be available for reconciliation.

(2) The third copy of the Chalan received from the treasuries shall be retained in the office for reconciliation.

SPECIAL TO THE FOREST DEPARTMENT

103. (1) Forest revenues collected at outlying stations may be paid into the treasury by making remittances to the Treasury Officer by money orders. No chalan need be presented with any such payment. The money which the post office pays to the Treasury Officer should be credited in the accounts. The treasury should send the Divisional Forest Officer the usual acknowledgement on the relevant portion of the money order form, and also a daily advice of all the remittances received from him by money order on each day on which there is any such transaction.

(2) When a Divisional Forest Officer is absent from headquarters and no other Forest Officer is available there, his head clerk may sign for him chalans to be presented with payments of forest revenue into the treasury or the bank. Similarly, when a Range Officer is absent from headquarters and no other Forest Officer is available there, his head clerk or (if he has only one clerk) his clerk may sign such chalans for him.

(3) When a Forest Officer receives any deposit from contractors or purchasers of forest produce, he should pay them into the treasury or the bank as soon as possible and furnish a list showing the name of each depositor. The treasury or the bank, as the case may be, should treat the moneys so remitted in all respects as if they had been paid direct by the depositors, and should therefore issue a separate receipt for the amount relating to each depositor.

When any Forest Officer, other than a Divisional Forest Officer, pays any such deposit into the treasury or the bank, he should forward to the Divisional Forest Officer the receipt obtained for the payment.

SPECIAL TO THE PUBLIC WORKS DEPARTMENT AND
COMMERCIAL SERVICES

104. No deposit account can be opened in a treasury by officers of the Public Works Department and Commercial Services. Whatever sums are paid into a treasury by an officer of the Public Works Department or a Commercial Service or on his account, must be carried to the credit of that department or service in the civil accounts. This rule applies also to deposits made at the instance of the Public Works Department or Commercial Services by municipalities or other local bodies to meet the cost of works to be carried out by the Public Works Department or Commercial Services. In this case, the accompanying chalan should state clearly the name of the Division in the Public Works Department or Commercial Services to which the amount is creditable and the work for which the deposit relates.

105.A Public Works Officerwho frequently makes remittance to the treasury or the bank should keep a remittance book (Form T.R. 15) in which he should make an entry of the amount of each remittance and should send this book as well as a single chalan along with each remittance, so that the Treasury Officer or the Bank may acknowledge receipt, by signing the entry in the book. As regards remittance of cheques, see Rule 98.

SECTION III

Procedure in Treasuries

(i) TREASURIES WHICH DO NOT TRANSACT THEIR
CASH BUSINESS THROUGH THE BANK

(A) District Treasuries

106. (a) The chalan with which money is tendered for payment into the treasury shall be presented first to the Section Head/Junior Superintendent (Receipts) who shall check it to see whether it is in order in all respects and, if he is satisfied, put an initial in the chalan and affix a seal in token of having verified the correctness and sent it to the treasurer for accepting the remittance.

The Treasurer shall receive the money as per the chalan, count and test the money, enter the amount in his Cash Book, give it a serial number, sign the chalan and then send it back to the Section Head/Junior Superintendent. The Section Head/Junior Superintendent shall make a brief entry of the particulars in the “Chalan Number Book” (Form T.R. 16) noting the chalan number assigned by the Treasurer under his initial and put his signature in the original copy of the chalan and return the original chalan to the party if it is for the amount mentioned in item (a) of sub rule (f) of rule 120.

If the remittance is for the amount mentioned in item(b) of the sub rule (f) of rule 120, the chalan shall be sent along with the Chalan Number Book to the Assistant Treasury Officer who shall sign the chalan after initialling the corresponding entry in the Chalan Number Book. At the end of the day, agreement shall be effected between the Chalan Number Book (T.R. 16) and the Day Book on the one hand and the usual agreement between the Day Book and the Treasurer’s Cash Book on the other. The Section Head/Junior Superintendent shall examine the Chalan Number Book at the close of every day and certify that the amounts credited to Government and the amounts for which receipts have been given, have been agreed to and initial the certificate. The Treasurer’s Cash Book shall have a continuous serial number for each month both for receipt and payment items. Entries shall be made in the chalan number book in the serial order, so that a cross check with the entries in the Treasurer’s Cash Book would be easy.

Postings of Subsidiary Registers and the Day Book shall be made after the issue of original chalans to the parties with reference to the duplicate copy of the chalan and other connected records.

106. (b) [Omitted.][G.O.(P) 334/77/Fin., dated 6th September 1977.]

(B) Sub Treasuries

107. *(a) The procedure prescribed in sub-rule (a) of rule 106 for the District Treasuries shall apply mutatis mutandis to the Sub Treasuries also, except that the Head Accountant/Junior Superintendent and the Sub Treasury Officer in Sub Treasuries shall perform the functions prescribed for the Section Head/Junior Superintendent and the Assistant Treasury Officer respectively in the District Treasuries.

107.(b) [Omitted.]

[G.O. (P) 334/77/Fin., dated 6th September 1977.]

(C) General for all Treasuries

108. A cheque received at a treasury should be treated as a final payment only after it has been met and the amount has been actually credited to the Government. The provisions of Rules 90(b) and 91 regarding the preliminary acknowledgment and final receipt to be given by a departmental officer when a payment is made by cheque, the procedure to be followed when a cheque is not honoured, and the date to be treated as the date of payment if the cheque is honoured, apply mutatis mutandis to a cheque received at a treasury.

109. **Deleted

**This amendment shall be deemed to have come into force on the 1st day of October, 1985.

110. When departmental officer has a claim against a Post Office Savings Bank deposit pledged to him as security by a government servant or a contractor, the amount due to the Government should be withdrawn in the manner indicated in Article 313(e) of the Kerala Financial Code. The Postmaster should send a treasury voucher to the departmental officer for the amount withdrawn instead of cash. On receiving this voucher, the departmental officer should verify the entries in it, countersign it and forward it to the treasury or sub treasury concerned as soon as possible, to enable the Treasury or Sub Treasury Officer to initial the entry in Postmaster’s treasury pass book when he receives it and complete the transaction.

111. A Treasury or Sub Treasury Officer should receive payment of a revenue money order in cash. The transaction should be adjusted by a transfer in the accounts on a receipt in the prescribed form signed by the Postmaster for total amount of the revenue money orders to be paid each day.

This procedure applies also to the payment of an ordinary money order payable to a Collector, Treasury Officer or Sub Treasury Officer in his official capacity. The transaction should be adjusted by a transfer in the accounts, and the necessary entries in the revenue registers should be made from the money order coupon or treasury advice. Ordinary money orders payable to any other government servant in his official capacity should also be paid by transfers in the accounts, if the Treasury or Sub Treasury Officer sends a Postmaster a written requisition to that effect. Money orders payable to a local body which has a banking account with the treasury should also be paid by transfers in the accounts.

112. Numbering of chalans.—The chalans relating to each subsidiary register shall be numbered in a separate monthly consecutive series, and those which are entered directly in the day book shall bear a separate series of numbers. The chalans which accompany payments of revenue deposits or civil and criminal courts’ deposits shall however be numbered in a separate annual series for each department.

113. Village remittance.—The money shall be sent to the treasury in sealed bags together with a village remittance list in the form prescribed in the Departmental Manuals or orders and a chalan in the form of an extract of the cash book prescribed in the Departmental Manuals or Orders. After the remittance list and the chalan have been checked, the Treasury Officer shall sign the remittance list and return it to the person who brought the remittance to be tendered to the Treasurer along with the sealed bags. The Treasurer shall take the bags, break the seals in the presence of the village official or messenger who brought the remittance, and count and test the money. If the amount is found to be correct the Treasury Officer shall certify to that effect at the foot of remittance list and return it to the person who brought the remittance.

If any counterfeit or uncurrent note or coin or any deficiency is found, the Treasurer shall at once bring the fact to the notice of the Treasury Officer, who shall, if satisfied that the note or coin is counterfeit or uncurrent or that there is a deficiency, examine the village official or messenger who brought the remittance and record the fact on the remittance list.

114. Anamaths.—

All moneys paid into the Government account at a treasury shall be credited immediately on the receipt under the appropriate heads of account in the Government accounts and shall form part of the general treasury balance. As a general rule, no sums of money shall be kept in a treasury strong room unless they have been paid into the Government account and form part of the general treasury balance, but the following items shall be treated as exceptions to this rule and dealt with in accordance with the special instructions which apply to them:—

(a) a village remittance which is received, when the treasury is not open for transactions,

(b) a treasury or currency remittance which is received when the treasury is not open for transactions,

(c) other money sent by a government servant from a distance for payment into the treasury (or paid in respect of postal money orders) which is received when the treasury is not open for transactions,

(d) money contained in the cash chests, etc., deposited by other offices for safe custody (See Rules 157 to 160), and

and undisbursed balances of amounts drawn from the treasury or otherwise received for disbursement (See Rules 432 and 433).

The moneys described under items (a) to (e) above shall be placed in the strong room on the day when they are received and brought to account immediately when the treasury opens on the next working day. The treasurer shall maintain an Anamath Balance Register in Form T.R. 19 for recording these Anamath transactions and a separate column shall be provided for each class of items concerned. The opening balance, the totals of the daily receipts and the daily disbursement respectively and the closing balance shall be entered in each column. The Treasury Officer shall check this register every evening, verify the various closing balances with the actual cash, bags of coin and cash chests, etc., in the strong room and initial the register in token of the correctness of the entries.

115. If a village remittance arrives at a treasury when it is not open for transactions, the sealed bag or bags containing it should be placed in the strong room as soon as possible and kept in a special late remittance chest. A counterfoil receipt form from a book consecutively numbered should be given in exchange for the bag. As soon as the treasury opens on the next working day, the bag should be taken out, the money counted and tested, and the amount brought to account. The receipt given for the sealed bag should be taken back and pasted on to the counterfoil. A register should be maintained in Form T.R. 20 and the date of receipt and date of return of each sealed bag containing a village remittance and the date on which the amount is brought to account should be noted in it.

NOTE.—

Remittances received by 3 p.m. should, if possible, be shroffed and brought to account that day. The treasury should be closed by sunset. Remittances received after 3 p.m. but before sunset should simply be sealed and kept in the strong room for the night, no attempt being made to shroff them and bring them to account.

If a treasury or currency remittance arrives at a treasury when it is open for transactions but it is not possible to count and test the money completely on the day of receipt, it should nevertheless be brought to account on the day of receipt and should also be entered in a register inForm T.R. 21.The counting and testing should be completed as soon as possible and, if any deficiency or any counterfeit or uncurrent note or coin is discovered, it should be made good by the Chief Treasurer or Treasurer, if any, who came with the remittance. Otherwise, the amount should be drawn on a simple receipt as an advance and placed in the treasury or currency chest and the necessary steps taken for the adjustment of the advance.

If a treasury or currency remittance arrives at a treasury when it is not open for transactions, it should be entered in the same register in Form T.R. 21 and placed in sealed bags in the strong room as soon as possible without opening the receptacles in which it arrives (See Rule 158). It should be brought to account as soon as the treasury opens on the next working day.

If any money sent by postal money order or by a Government servant from a distance, for payment into the treasury arrives at the treasury when it is not open for transactions, it should be recorded in the register in Form T.R. 19 mentioned in Rule 114, placed in the strong room in sealed bags as soon as possible and brought to account as soon as the treasury opens on the next working day.
No sums of money which have been sent to a treasury for payment into the Government account should be kept in Anamath for want of information as to the nature of the credit or pending confirmation of a sale. The total cash balance of all the outstanding items in the Anamath Balance Register (See Rule 114) should be entered at the close of the day in following places in the accounts:—

(1) In a sub-treasury : Treasurer’s daily balance sheet (Form T.R. 4) Day Book (Form T.A. 4 in the Kerala Account Code, Vol. II). Daily sheet (Form T.A. 7 in the Kerala Account Code, Vol. II).

(2) In a district treasury : Treasurer’s daily (Form T.R. 4). balance sheet

The Treasury Officer should verify the balance every evening.

119.Undisbursed balance.—Separate registers should be maintained for recording the transactions relating to each class of undisbursed balances such as those relating to amounts payable for the acquisition of land, cash orders or military pensions. [In regard to undisbursed balances of pay and allowances, See Rule 432 (c)]. Each such register should show the opening balance, receipt, disbursement and closing balance of each day on which there is any transaction. The Treasury Officer should verify daily that the closing balance in each such register agrees with the balances entered in the Anamath Balance Register (Form T. R. 19).Alternatively, a combined register in Form T.R. 22 may be maintained for watching all the undisbursed balances, if it is considered more convenient (See Rule 432 (c)].

Receipts for money.—(a) When a chalan in duplicate is received with the money, the treasury shall use the original for the receipt to be given to the payer and shall retain the duplicate for record. If there is a third copy the treasury shall forward it to the government servant or other person to whom the credit relates.

(b) When a treasury receives a cheque under *[Rules 106(b) and 107(b),] the tenderer shall be given a preliminary acknowledgement in Form T.

6 for the cheque only. A final receipt for the payment on the original chalan shall be sent to the payer after the amount has been realized.

(c) When money is received on account of State Excise revenues, the treasury shall receive with it only a single chalan countersigned by the Excise Inspector or any higher departmental authority, and shall give the payer a separate receipt in Form T.R. 14 and send a copy of it to the Excise Inspector or higher departmental authority who has countersigned the chalan, to serve as an advice. When any money is received on being tendered along with a single chalan and a pass book or a remittance book, receipt shall be acknowledged in the pass book or remittance book. When any money is received in payment for a cash order, no separate receipt need ordinarily be given as the cash order issued in exchange for the moneys is a sufficient acknowledgment of the receipt of the money; if, however, the payer insists on being given a separate receipt in any such case, he shall be required to present a chalan in duplicate in Form T. R. 12 with the money and the treasury shall give him a receipt on the original chalan.

(d) When the fees of a number of candidates for a government examination, e.g. the S.S.L.C. Examination, are paid into the treasury in a lump sum, only a single receipt shall be given for the lump sum as a whole.

(e) For every payment made by cash or cheque for service postage stamps issued by it, the treasury shall give a receipt in machine numbered form T.R. 23.

(f) The receipts for money paid into the treasuries shall be signed by the following persons as shown below:

When the amount involved is— District / Sub Treasury

(a) Below ₹2,500

Head Accountant or Junior Superintendent and the Treasurer

(b) ₹ 2,500 and above

Assistant Treasury Officer/ Sub Treasury Officer, Head Accountant or Junior Superintendent and the Treasurer.

(g) Every treasury shall prominently exhibit notices in English and the local language embodying the substance of clause (f) above one in the room of the Treasurer or the Sub Treasury Officer, as the case may be, and one near the Treasurer’s counter, in order that the persons who make payments may verify that the receipts given to them satisfy the rule.

(h) Every receipt issued by a treasury shall show distinctly the name of the treasury, the date of issue, the designation of each government servant who signs it and the head of account to which the amount has been credited. Each signature on it shall be written legibly and in full.

NOTE 1.—

Duplicate receipts.—The provisions of Rule 94 regarding the issue of duplicate receipts apply to all government servants including those attached to treasuries. With a view to avoiding the misuse of duplicate chalan as a duplicate receipt, special care should be taken to see that the treasury officials mentioned in Rule 120(f) sign in full only the copy or copies. See Rule 102(g) of the chalan to be returned to the payer, and merely initial the remaining copy or copies of the chalan.

*NOTE 2.—

The receipt for a sum paid by transfer in the accounts at a district/sub treasury shall not be signed by the Treasurer. All such receipts irrespective of the amount involved shall be signed by the Section Head/Head Accountant/Junior Superintendent and the Accountant concerned. This instruction does not apply to receipt for sums paid by transfer in the accounts for service postage stamps (See note 3 below).

NOTE 3.—

Payments for service postage stamps.—The treasury should not give any receipt for a payment made for service postage stamps by transfer in the accounts.The draft receipt for a payment made by cash or cheque for service postage stamps should always be sent to the Sub Treasury Officer at a sub-treasury or the Assistant Treasury Officer at a district treasury for signature through a government servant employed in the treasury and not through any person from outside the treasury. After the receipt has been duly, signed, it should be handed over together with the service postage stamps concerned simultaneously to the person who paid the cost of the stamps into the treasury.

121.Special to Judicial Department.—A person who wishes to pay any money into a civil court dealing with a treasury, which does not transact its cash business through the Bank, should obtain from the court a chalan in Form T.R. 24 and pay the money into the treasury along with it (See also Rule 96).

A person who wishes to pay any money into a court dealing with a treasury which does not transact its cash business through the Bank should deliver the money along with the chalan and counterfoil receipt obtained from the court to the treasury, which should retain the chalan and return the counterfoil receipt duly signed. He should then take the receipt to the court, which should enter the credit in its account and give the person who made the payment a court receipt for the amount duly signed in exchange for the treasury receipt, which the court should retain. The treasury receipt should, when filed in the court, be attached by gum to the office counterfoil chalan.

NOTE—

A District Judge or a Subordinate Judge may authorise his Sherishtadar to sign chalans and a District Munsiff may authorise his Head Clerk to do so. The chalan should bear a serial number, it should be duly filled in at the court, and particulars of the notes and coin tendered should be noted on the reverse. The counterfoil receipt should be duly filled in at the court, except as to the date of payment into the treasury and the signature of the Treasury Officer.

Issue of consolidated receipts relating to
certain departments

Forest Department.—On the first working day of each month the Treasury Officer shall send to each of the Divisional Forest Officer who deals with the treasuries in his district a consolidated receipt in Form T.A. 11 in the Kerala Account Code, Volume II, for the total amount received and credited under Forest Remittances during the previous month in respect of the Forest Officer’s Division. If any remittances relating to a Divisional Forest Officer have been received and credited to Revenue deposits, the Treasury Officer shall enter in the consolidated receipt the numbers assigned to the several deposits in the treasury [See also rule 129(b)]. As soon as the consolidated receipt is received from the treasury, it shall be compared with the postings in the cash book and the Divisional Forest Officer shall satisfy himself that the amounts remitted have been actually credited in the treasury or the Bank.

𝐐82.The treasury officer sends a consolidated report of the amount credited under Forest remittance during the previous month in Form TA 11 What are the related rules as per KTC?

(A) Rule 122

(B) Rule 121

(D) Rule 124

Public Works Department and Commercial Services.—A Public Work Officer or an officer of a Commercial Service who keepsa remittance book (Form T.R. 15)in which the Treasury Officer is required to acknowledge receipt of remittances shall prepare at the end of each month a consolidated receipt in Form T.R. 25 for the whole of the remittances made during the period and send it to the Treasury Officer with the remittance book.

The Treasury Officer shall verify the entries by comparison with the Schedule of Receipts (Form T.A. 9, Kerala Account Code, Volume II) in which the treasury records all receipts relating to the Public Works Department and Commercial Services. If the entries are correct he shall sign the book and the consolidated receipt and return them to the officer concerned. The Treasury Officer shall sign the consolidated receipt himself, however small the amount may be, and, if there is any difference between the amount shown in the consolidated receipt and the credit in the treasury account, he shall explain the reasons for the difference in detail in the consolidated receipt (See also rule 129(b)].

𝐐83.The certificate of Consolidated Treasury Issue is given to :

(A) Each District Level office

(B) Divisional office of PWD

(D) The Accountant General

ANSWER:-(B) Divisional office of PWD

(ii) TREASURIES WHICH TRANSACT THEIR
CASH BUSINESS THROUGH THE BANK

(A) Payment into the Bank by private persons

When a private person desires to pay any money into the Bank on Government account he shall first present at the treasury concerned a chalan (Form T.R. 12) prepared in duplicate, or otherwise, as the rules require. The Government servant whose duty is to examine the chalan shall do so and, if it is in order, he shall specify the head of account, if it has not already been done.

*NOTE—

In the case of income tax chalan form, the Bank may return the ‘original’ copy of the chalan direct to the Income Tax Officer concerned, instead of routing it through the treasury.

If the chalan is in order, the words “Correct” on all parts of it and shall also be initialed at a district/sub treasury by the **Section Head/Head Accountant/ Junior Superintendent for all the chalans irrespective of the amount involved, and when so initialed, it shall amount to an order to the Bank to receive the money and grant a receipt to the payer. The person making the payment shall then take the chalan (both or all parts) to the Bank. The Bank shall receive the money and credit it to the proper head of account, give an acknowledgment of receipt to the payer on the original chalan and forward the duplicate chalan to the treasury along with the daily account.

When private persons have been duly authorised to make payments of a particular kind direct into the Bank on Government account and desire to make payments accordingly, the procedure laid down in Rule 126 shall be followed mutatis mutandis.

NOTE 1.—

If a chalan on which a date of validity has been specified by the departmental officer is presented after that date, it shall not be accepted at the bank or money thereof accepted by the bank until it is revalidated by the departmental officer.

𝐐84.If a chalan, on which a date of validity has been specified by the departmental officer, is presented along with money after that date, it shall:

(A) be accepted despite expiry of the date

(B) be accepted as the amount goes to the credit of Government

(D) not be accepted until it is revalidated by the departmental officer

ANSWER:-(D) not be accepted until it is revalidated by the departmental officer

NOTE 2.—

[Omitted]

NOTE 3.—

The acknowledgment on the chalan, for moneys received may be signed by the officer authorized by the Bank, under his full signature, only in the original and such other copies as are required to be returned to the tenderer, the acknowledgment in the other copies being merely initialed by him.

NOTE4.—

For rules regarding the acknowledgment of cheques, the procedure to be followed when a cheque is dishonoured and the date to be treated as the date of payment, see [Rules 90(b), 91 and 108.]

Omitted the para beginning the words “Every cheque which is to be credited to Government” and ending with the words “has been cleared.”

NOTE 5.—

Payments for stamps sold to the public by ex officio vendor may be made direct to the ex officio vendors instead of the Bank. At places where the treasury and the bank are closely situated and it is, therefore, not inconvenient to follow the procedure laid down in Rule 124 above, that procedure may be followed.

A government servant should pay for any service postage stamps for which he indents on the treasury by means of an adjustment bill or a cheque and should not make any payment direct into the Bank on this account. The treasury should not give any receipt for a payment made for service postage stamps by transfer in the accounts.

𝐐85.The provision regarding the procedure for payment of money in to the bank by private persons on Govt account is laid down in

A:-Rule 126 KTC Vol I

B:-Rule 124 KTC Vol I

C:-Rule 129 (a) KTC Vol I

D:-Rule 132 KTC Vol I

Correct Answer:- Option-B:-Rule 124 KTC Vol I

Special to Judicial Department.—A person who wishes to pay money into a civil court dealing with a treasury which transacts its cash business through the Bank should follow the same procedure as that prescribed in Rule 121 except that he should pay the money into the Bank with a chalan in Form T.R. 26 together with a counterfoil receipt. The chalan will be signed by the Bank Agent instead of the Treasury Officer. The chalan and the counterfoil receipt need not be first presented at the treasury.

The procedure laid down in the second paragraph of rule 121 should be followed mutatis mutandis in regard to the issue of receipts by the Bank and the court concerned for such payments and filing of the Bank receipts in the court.

Every civil court dealing with a treasury which transacts its cash business through the Bank should maintain a register in Form T.A. 13 in the Kerala Account Code, Volume II and make the necessary entries in it regarding all moneys which private persons pay into the court as deposits with reference to this instruction. Each deposit should be entered separately in the register and numbered. There should be a fresh series of numbers for each year. The Judge of the court should carefully check the particulars of each entry and then write his initials against it in the proper column in token of its correctness.

NOTE—

The procedure relating to the receipt of money in the High Court is governed by the Original and Appellate Side Rules of the High Court contained in the “Civil Rules of Practice”.

(B) Payment into the Bank by the government servants

When a government servant realises a fine, forfeiture or other miscellaneous receipt on behalf of the Government, he shall pay the money direct into the Bank with a chalan in duplicate which need not be first presented at the treasury. The bank shall retain one copy of the chalan and forward it to the treasury with the daily account and shall return the original, duly receipted, to the government servant for record in his office. The government servant who tenders the money at the Bank shall, before leaving the Bank, obtain the Bank’s receipt for the money on the original chalan, which may be in the form of a remittance book sent along with the money for signature.

* NOTE—

The chalan for remittances of principal or interest on loans and advances, and revenue deposits and security deposits shall be routed through treasuries – vide also note below clause

(vii) of sub-rule (g) of rule 102.

Anamaths.—A district treasury which transacts its cash business through the Bank need not maintain the Anamath Balance Register in Form T.R.19 (See Rule 114; but the closing balance under each of the heads mentioned in Rule 114 under which it is possible for the treasury to have transactions shall be noted in the Treasurers Daily Balance Sheet (Form T.R.3)

NOTE—

The total cash balance of all the outstanding items should be entered at the close of the day in the accounts of the district treasury or sub treasury in the place specified in Rule 118 and verified in the manner indicated there.

Village remittances.—Except where a special order of the Government requiring that village remittances be paid directly into the Bank is in force, they shall not be paid directly into the Bank, but shall be paid into treasury, which shall receive the money and subsequently remit it to the Bank. The procedure laid down in Rule 113 and 115 shall apply also to such money received at a treasury which transacts its cash business through the Bank. Credit shall be given under the proper heads of account in the treasury accounts for the amounts received, and they shall be remitted to the Bank as soon as possible along with chalan in duplicate which shall be prepared in the treasury and entered in the register of chalans issued. Whenever a remittance of this kind is send to the Bank from the treasury, the Treasury Officer shall send an advice to the Currency Officer, Reserve Bank of India, Madras, on the same day showing the amount and the date of despatch to the Bank. The Treasury Officer shall debit the amount remitted in his accounts under the head “Cash remittances – Reserve Bank of India”. If there are any sums of money of this kind in the treasury on the same day fixed for the closing of the monthly accounts, they shall be remitted to the Bank in full on that day, so that no cash balance shall be shown against the treasury in the monthly accounts.

In order to ensure that every village remittance is duly credited in the treasury, which transacts its cash business through the Bank, every treasury concerned shall maintain a register in Form T.R. 27 and enter in it with a serial number the particulars of each village remittance as soon as it is tendered at the treasury. After the money in a village remittance has been duly counted and tested and an entry of the receipt made in the day book or subsidiary register, the Treasury Officer shall tick the entry in the register in Form T.R. 27. When the money has been paid into treasury or the Bank and the chalan has been received back from the treasury or Bank duly receipted, the Treasury Officer shall write his initials in the last column of the register.

After duly counting and testing the money tendered in a village remittance, the treasurer shall enter the receipt in his cash book. When closing the treasury for the day, the Treasury Officer shall verify, by comparing the Treasurer’s cash book with the village remittance register (Form T.R. 27), that all the village remittance received have been brought to account.

NOTE 1.—

Whenever the Bank receives a remittance sent by a sub treasury under the above rule, the Bank Agent should credit the amount to the Government under the head “Cash remittances-Reserve Bank of India” and send an advice of the receipt of the remittance, showing the amount and the date of receipt, to the Currency Officer, Reserve Bank of India, Madras on the day of receipt,

NOTE 2.—

In the case of treasuries at the following places, village remittances shall be paid direct to the Bank:-Cochin, Tellicherry, Palghat and Cannanore.

The procedure to be followed in receiving and checking these remittances is laid down below:

(a) The Bank will make every effort to receive all village remittances tendered before the closing hour and shroff and acknowledge them the same day. If it receives a remittance, it will invariably complete the shroffing and acknowledge the remittance the same day. If the Bank is unable to receive for shroffing on the same day a remittance tendered shortly before its closing hour, it will direct the village official who tenders it to return to the treasury with the remittance and will give him a memorandum stating the time when the remittance was tendered and the fact that the Bank is unable to receive it for shroffing on the same day. The bags should then be sealed in the presence of the village official and kept in the treasury strong room according to the usual procedure and should be handed over to the village official to be tendered at the Bank as soon as it reopens the next day.

(b) The Bank will give the village official who presents a remittance full facilities for watching the shroffing of it. If the Bank finds that there is a shortage on account of bad or defective coins or otherwise, the village official will be given an opportunity of making it good at once. If he does not do so, the Bank will inform the Treasury Officer and the Tahsildar of the taluk concerned the amount and nature of the shortage, and will credit the Government account only with the amount actually received by it.

𝐐86.Which is the form of register of village remittance

A:-TR27

B:-TR19

C:-TR20

D:-TR21

Correct Answer:- Option-A

(a) When a treasury transacts its cash business through the Bank, the treasury and not the Bank shall issue any advices or certificates of receipts which have to be sent to public officers and the periodical consolidated receipts which have to be sent to certain public officers, unless the Government, with the concurrence of the Bank, specially order that in a particular class of cases this shall be done by the Bank.

(b) The Treasury Officer of a district treasury which transact its cash business through the Bank shall send a monthly consolidated receipt to each of the Divisional Forest Officers who deal with the treasuries in the district in the manner laid down in Rule 122. He shall also follow the procedure laid down in Rule 123 in regard to signing the remittance books and consolidated receipts prepared by Public Works Department Officers and Officers of Commercial Services at the end of each month.

PART III RECEIPT OF GOVERNMENT MONEYS AND PAYMENT OF SUCH MONEYS INTO THE GOVERNMENT ACCOUNT SECTION I General Rules—General Instructions for handling cash APPLICABLE TO DEPARTMENTS GENERALLY

SPECIAL INSTRUCTIONS FOR CERTAIN DEPARTMENT

SPECIAL TO THE JUDICIAL DEPARTMENT

SPECIAL TO THE PUBLIC WORKS DEPARTMENT

“CERTIFICATE

SECTION II

Receipt of moneys by the Treasury or the Bank

SPECIAL TO THE FOREST DEPARTMENT

SPECIAL TO THE PUBLIC WORKS DEPARTMENT AND COMMERCIAL SERVICES

SECTION III

Procedure in Treasuries

(i) TREASURIES WHICH DO NOT TRANSACT THEIR CASH BUSINESS THROUGH THE BANK

(A) District Treasuries

(B) Sub Treasuries

(C) General for all Treasuries

Issue of consolidated receipts relating to certain departments

(ii) TREASURIES WHICH TRANSACT THEIR CASH BUSINESS THROUGH THE BANK

(A) Payment into the Bank by private persons

SPECIAL TO THE PUBLIC WORKS DEPARTMENT AND
COMMERCIAL SERVICES

(i) TREASURIES WHICH DO NOT TRANSACT THEIR
CASH BUSINESS THROUGH THE BANK

Issue of consolidated receipts relating to
certain departments

(ii) TREASURIES WHICH TRANSACT THEIR
CASH BUSINESS THROUGH THE BANK