PART IV CUSTODY OF MONEYS RELATING TO OR STANDING IN THE GOVERNMENTACCOUNT SECTION I

January 20, 2025

Cash in Departmental Chests
RULES APPLICABLE TO DEPARTMENTS GENERALLY 

130. Moneys received by a government servant on behalf of the Government and not immediately remitted to a superior authority or a treasury [See Rule 92 (b) and (c) of Part III] shall, until they are so remitted or otherwise disposed of in accordance with the rules, be lodged in a cash chest, which shall be kept in the government servant’s office or in his personal custody, as may be convenient. The government servant who is responsible for the moneys shall keep the key of the chest and the duplicate key shall be deposited in the treasury. When a large amount of cash is frequently kept in the chest, it shall be fitted with double locks of different patterns and the keys of the two locks shall be kept in the custody of two different government servants, unless the Government have given special permission in any case to dispense with this procedure. When an office is provided with an iron safe for the custody of cash or other valuables, the safe shall, if practicable, be embedded in masonry so as to prevent removal by thieves.
131 (a) Subject to the provisions of clauses (b) and (c) below, the contents of the cash chest or the cash on hand shall be counted by the head of the office or, under his orders, by a gazetted subordinate at the close of business on each working day and verified with the book balance as shown, in the cash book and other registers after they have been closed for the day. A memorandum of verification, as shown below, shall be signed and dated by the government servant who counted the cash:
Balance shown in cash book .. ..
Balance shown in acquittance rolls or
Register of undisbursed pay, etc.		 .. ..
Balance of permanent advance shown in
contingent register or permanent advance
disbursement register		 .. ..
Total book balance .. ..
Cash balance ascertained by counting .. ..
If there is any difference between the book balance and the actual cash balance which cannot be reconciled at once, action shall be taken under Article 315 in the Kerala Financial Code.

(b) In an office in which there are no regular daily transactions or the transactions are few, the head of the office may, with the previous approval of his immediate superior, order the closing of the cash book etc., less frequently than every day, e.g. once a week; but the registers should be closed and the cash balances verified often enough to prevent malpractices and in no case less frequently than once a month.

(c) When the head of office is absent on tour or otherwise the Officer (Gazetted or non-gazetted) next below in rank and present shall discharge all the duties of the head of office with regard to the maintenance of cash book and verification of cash balance in accordance with the rules. The head of office on his return, shall verify the correctness of the entries in the cash book and other connected records, attest them and verify the cash balance and shall record a certificate to this effect in the cash book.

(d) Cash received and despatched book.—Every office dealing with cash should maintain a small note book in Form T.R. 27-A in which the officer in charge of money will enter items as he hands over money, cheques and drafts to the last grade government servant messenger and obtain his signature against the entry. The officer will similarly sign in the book when he receives money from the messenger. For amounts handed over to the clerk, the latter’s signature shall be taken and it shall be seen that these amounts are brought to the cash book promptly.
132. The Government in the Finance Department shall arrange to hold surprise inspection of cash, stores and accounts in Government offices by the Inspection Wing of the Department. Any grave or important irregularities detected during the local inspection shall be intimated to the Accountant General also.

SPECIAL TO THE FOREST DEPARTMENT 

133. Verification of monthly closing cash balance.—Each Divisional Forest Officer should verify in person his monthly closing cash balance as at the close of business on the last day of each month and append a certificate of verification to the monthly classified abstract of cash account

.If, however, a Divisional Forest Officer is absent on tour when his monthly closing cash balance has to be verified and certified, or is so incapacitated by sickness that, it is physically impossible for him to attend to these duties, the senior subordinate Forest Officer present at the Divisional Forest Officer’s headquarters (excluding the Head Clerk and other office employees) should do so, but in that case the fact of the Divisional Forest Officer’s absence or sickness should be distinctly noted in the return. Except with the special permission of the Chief Conservator of Forests on each occasion, a Divisional Forest Officer should not allow more than two consecutive months to elapse without personally verifying his monthly closing cash balance. The result of each verification of the monthly closing cash balance should be reported to the Accountant General.

SPECIAL TO THE PUBLIC WORKS DEPARTMENT

134. Verification of monthly closing cash balance.—The actual balance in the cash chest of each office should be counted on the last working day of each month immediately after closing the cash account of the month or, if this is not possible, at least on the morning of the next working day before any further transactions take place. A statement of the details of the actual cash balance should be prepared in the prescribed form. A certificate of verification specifying the actual cash balance (exclusive of imprests and temporary advances) both in words and figures and stating that it was ascertained by actual counting by himself should be recorded below the closing entries in the cash book and signed and dated by the disbursing officer.

When it is impossible for the disbursing officer, owing to absence from headquarters or illness, to count the cash balance on the prescribed date, he should do so at the earliest opportunity and record the reason for the delay on the cash balance report [Form No. 5, Book of Form (P.W. Accounts)].
 
SECTION II 

Moneys held in the Treasury 

A. CUSOTDY OF TREASURY CASH BALANCES

(i) District Treasuries 

135. Custody and verification of the treasury balance.—

(a) The bulk of the treasury cash balance, generally known as the “main store” or the double lock balance, shall be kept in the treasury strong room under double locks. The Treasury Officer shall hold the key of one of the two padlocks placed on the entrance to the double lock strong room of a district treasury and the Chief Treasurer, the key of the other.

The Treasury Officer and the Chief Treasurer shall both be present in person whenever the double lock strong room is opened and shall remain there till it is closed.

When opening the strong room, the Treasury Officer and the Chief Treasurer respectively shall himself unlock the padlock of which he holds the key and immediately remove the key, similarly, when closing it, each shall himself lock the padlock of which he holds the key. When closing the strong room, each double lock officer shall satisfy himself that each double lock receptacle has been double locked and that no one remains inside the strong room; the entrance to the strong room shall then be closed and double locked, and each double lock officer shall satisfy himself that this has been properly done.

When the strong room is finally closed for the day, the Treasury Officer and the Chief Treasurer respectively shall, after locking the padlock on the entrance to the strong room of which he holds the key, place the key in a leather bag and have the bag sealed in the presence of both the officers by a subordinate, who shall not take the key out of the bag. Both the official seal and the private seal of the Treasury Officer shall be affixed to each of the bags. Each double lock officer shall take his bag from the subordinate immediately after it has been sealed. Both the seals shall then be affixed to each of the two padlocks on the entrance to the strong room and each double lock officer shall satisfy himself that this has been properly done before he leaves the place.

The Treasury Officer and the Chief  Treasurer respectively shall never, under any circumstances, hand over the key held by him to anyone other than a government servant who has been duly authorized to take charge of the duties of his post from him.
(For the corresponding rule for a sub treasury, see Rules 140 and 141)

(b) The Treasurer may be allowed to hold in his separate custody a sum sufficient for the convenient transaction of Government business. The Treasury Officer shall see that the amount so held does not ordinarily exceed ` 5,000 and that any request by the Treasurer for a larger sum is carefully scrutinized taking into consideration the cash receipts of the day which may also be utilised for the expenditure for the day. Before signing the Treasurer’s daily balance sheet when closing the treasury for the day, the Treasury Officer shall verify the balance in the Treasurer’s sole charge as shown in that sheet and satisfy himself that it does not exceed the current requirements, that it contains no uncurrent coin and that it does not contain more of any kind of small coin than is needed for current use. He shall also verify that the total value of the cash, stamps, opium, gunja and banderols held in the Treasurer’s sole charge does not exceed the amount of the security furnished by the Treasurer, and shall then have them placed in the double lock strong room.

NOTE 1.—
Treasury balance and currency chest balance.—The moneys held in a treasury as part of the Government’s cash balance form the treasury balance, from which Government disbursements are made and into which Government receipts are paid. A separate currency chest also is ordinarily kept in the treasury. The currency chest balance consists partly of notes which are treated as not “in circulation” and partly of coin (rupees and gold coin) which is part of the assets held by the Issue Department of the Reserve Bank of India against the note issued in accordance with the provisions of the Reserve Bank of India Act, 1934 (India Act II of 1934). The contents of the currency chest are the property of the Reserve Bank but the Government are responsible to the Reserve Bank, for them. All the government servants concerned should take the same care to safeguard the currency chest balances as in the case of the treasury balance.
NOTE 2.—
Deposit in currency chest of sealed bag of coin or bundle of notes relating to a loss of cash from the currency chest or the treasury balance.—In cases of losses of money due to theft from currency chests, the amount recovered is sealed in a packet or bag and deposited into the currency chest. When the loss is due to defalcation, the deficient bags or bundles, from which money has been removed, are also kept  sealed in the currency chest. When it becomes necessary to take out the sealed packet and/or bag or deficient bag and/ or bundle for exhibition in court, the transaction should be treated as a definite withdrawal from the chest on the day of withdrawal and included in the advice and currency chest slip to be sent on that day to the Currency Officer, Madras. Similarly, when these are deposited into the currency chest (which should be done as soon as possible), the transactions should be treated as a deposit into the currency chest and included in the transactions of the day and in the chest slip to be sent to the Currency Officer, Madras.

Whenever a sealed packet of notes or bag of coins is deposited into the currency chest, there should be a clear certificate attached to the packet or bag as the case may be, in the handwriting of and over the full signature with the date and designation of the officer whose private seal is affixed on it, stating the contents and value of the sealed packet or bag. The certifying officer should be someone other than the officer-in-charge of the treasury or sub treasury and should be either the Magistrate who is dealing with the case in question or an officer of the Revenue Department not below the rank of a Revenue Divisional Officer. In respect of a bag so sealed and till the case is finally disposed of, there is no need to break open the seal every time the currency chest has to be verified. The officer verifying the currency chest balance should accept the certificate so long as the seal is intact and include the amount in the balance. When the case is over and the sealed bag is no longer required for production in a court of law, the usual procedure for making up the notes into bundles or coins into bags and for verifying their contents should be followed.

The above instruct ions PART IV apply also to cases of losses from the treasury balance. If, for any specially strong reason, the Magistrate finds it necessary to seal the bags the following procedure should be observed:— If the sealed bags do not contain any small coin and contain only rupee coin or notes in even hundreds of rupees, the sealed bags should be deposited into the currency chest and an equivalent amount taken out from it in exchange for the contents of the sealed bags. Whenever a need arises for taking the sealed bags out of the currency chest for production in court, the transaction should be treated as a definite withdrawal on the day of taking them out and included in the advice and currency chest slip to be sent for that day to the Currency Officer, Madras. Similarly, when sealed bags are replaced in the currency chest, the transaction should be treated as a deposit into the chest and included in the transactions of the day and in the chest slip to be sent to the Currency Office, Madras. If, however, the sealed bags contain small coin or amounts which are not in even hundreds of rupees, such exchange from the currency chest is not permissible. Once a bag is sealed by the court as an exhibit in a case, the contents of the bag cannot be taken out for treasury disbursements till the case is closed. Such sealed bags which cannot be deposited in the currency chest should be accounted for as valuable property in the Safe Custody Register Form T.R. 28 until the final disposal of the case, i.e., they should be excluded from the treasury balance by making a debit to the head “Suspense-Payments in Cash”, which will be cleared on the close of the case. Each issue of the sealed bag from the treasury for production in court and receipt of the bag back from the court should be noted in red ink in the register mentioned above.

136. Treasury strong room.— 

  (a) No place should be used as a strong-room, unless an officer of the Public Works Department not lower in rank than an Executive Engineer has certified that it is secure and fit for use as a strong room. He should examine particularly the condition of any part of the enclosing walls which is not, on the outside, under the observation of the guard. When giving his certificate, he should prescribe any conditions that may be necessary as to the manner of storing the coin e.g., that it should not be piled on trestles but should be kept in boxes, or that no bag or box should be placed within a prescribed distance of the wall or in any particular part of the room.
(b) An iron safe used in the strong room should be embedded in masonry, so that the handles of the lid just reach the ground level. Locks and bolts should be kept well oiled and free from dust.
(c) Every strong room should be inspected annually by the Executive Engineer or by an experienced Assistant Engineer or an officer holding sub divisional charge deputed by the Executive Engineer for the purpose and the Treasury Officer should obtain a certificate of safety from the Inspecting Officer after each annual inspection.

(d) The Superintendent of Police should record an order prescribing the positions of the sentries, and may require any additional precautions to be taken in regard to the strengthening of fastenings, burning of lights, etc. The responsibility for the security of the building and its fixtures will, however, remain with the Executive Engineer, and the responsibility for the security of chests and other treasury furniture not forming part of the building or fixtures will remain with the Treasury Officer.

(e) A copy of the latest certificate given by an Inspecting Public Works Officer under clause (c) above and a copy of the order of the Superintendent of Police under clause (d) above should be hung up in a conspicuous place inside the strong room. The Treasury Officer should see that any conditions as to the manner of storage of treasure mentioned in these documents are complied with.

𝐐29.A copy of the latest certificate given by an inspecting Public Works engineer and the order of superintendent of Police prescribing the position of the sentries for the strong room of the Treasury should be: 

(A) kept safely inside the chest in the strong room

(B) hung up in a conspicuous place inside the strong room 

(C) kept in the relevant file

(D) sent to the Director of Treasures

(f) The doors and windows of the strong room should be kept permanently closed and locked, except during the time necessary for moving coin or other valuables into or out of it. As an exception to this rule, the opening of shutters is permitted during office hours in an aperture, which is otherwise barred, if it is necessary for the admission of light or air to any other part of the building, provided that all coins and valuables remain securely packed in locked receptacles.

(g) Chubbs, Hobbs, Godrej or Dindigul Padlocks or Sparling patent padlocks manufactured at the Sparling Lock Works at Aligarh should be used as the double locks on the entrance to a strong room, and also on double lock receptacles kept in the strong room.

137. Treasury padlocks and keys.—

(a) A register of all the padlocks and keys belonging to the district treasury and its sub treasuries should be maintained in Form T.R. 29 and kept in the strong room of the district treasury. Separate pages should be assigned to the district treasury and to each sub treasury. Each sub treasury should also keep a list of its own padlocks and keys in the same form.

The Treasury Officer or the Treasurer, as the case may be, shall initial in column 9 of the register against each original key in his charge as an acknowledgment that he has received it. In regard to each duplicate key, which is kept in the box of duplicate keys under the joint custody of the Treasury Officer and the Treasurer, a note shall be made to that effect and initialed by the Treasury Officer and the Treasurer in column 7 of the register. The Treasury Officer shall note the number and date of safe custody deposit item of the sealed box containing the duplicate keys of the padlocks used on the entrance of the district treasury strong room, etc., [See clause (e) below] in the appropriate place of the register. The Treasury Officer shall obtain the acknowledgment from each Sub Treasury Officer for the original Sub Treasury keys in his possession and the number and date of each acknowledgement shall be noted in the register.

All padlocked boxes, locks and keys used for remittance purposes are the property of the Reserve Bank which will be responsible for repairs to, and replacements of, such boxes, locks, keys, etc. All Treasury Officers and Sub Treasury Officers should maintain a separate account of all such articles in their custody in the form prescribed by the Reserve Bank. The boxes should be marked “R.B.M.” and used for remittance purposes, when necessary. Any charges for repair or replacement of these boxes, locks and keys should be incurred only with the previous sanction of the Currency Officer and debited to the Reserve Bank.

(b) Every padlock should have a number impressed upon it or attached to it by a metal or other label, and the same number should be impressed on, or attached to each key belonging to it. No two padlocks in the same district should bear the same number.

(c) Whenever a padlock is out of order or no longer required the Treasury Officer should sent it to the Superintendent, Public Works Department, Engineering Workshop, Trivandrum for repairs or for disposal. If a key is lost, the Treasury Officer should at once report the fact to the Director of Treasuries and send the padlock to the Superintendent, Public Works Department, Engineering Work shop, Trivandrum, requesting him to have its lever altered and provide new keys for it. If the key lost is the property of the Reserve Bank, the loss should be reported to the Bank. No padlock of which a key has been lost may be used again in the districts, until it has been so altered. The Treasury Officer should ordinarily recover the cost of the alteration and the new keys from the person or persons to whose carelessness he attributes the loss of the key.No local mechanic may ever be allowed to repair a treasury padlock or to make a new key for one.

d) No spare padlocks should be kept at a sub treasury or except with the permissions of the Director of Treasuries at a district treasury.

The Director of Treasuries should see that no necessary padlock and keys and no unnecessary duplicate keys are supplied to, or retained in any treasury. No duplicate keys should be kept at a sub treasury.

  (e) All spare padlocks with their keys which are kept in a District Treasury with the approval of the Director of Treasuries and all duplicate keys pertaining to the District Treasury and the Sub Treasuries in the District, except the duplicate keys of the locks used in the entrance to the strong room of the District Treasury and the District Stamp Depot if any and that of the duplicate key receptacle shall be kept in the District Treasury strong room in a receptacle with double locks as an item of deposit under safe custody. The key of one of the locks of this duplicate key receptacle shall be kept with the District Treasury Officer and the key of the other with the Treasurer. The District Treasury Officer and the Treasurer shall keep these keys in their personal custody and shall not hand them over to any one except under the written orders of the Director of Treasuries. But the District Treasury Officer shall hand over the keys in his possession to the Assistant Treasury Officer/Officer-in-charge of the District Stamp Depot if any, when he is absent from headquarters on account of tour or inspection work or otherwise. The District Treasury Officer may also authorise another Treasurer of the District Treasury to keep the key in the custody of the Treasurer present when the regular Treasurer is absent on leave or for some other valid reasons.

  (f) The District Treasury Officer shall, in the presence of the Treasurer-in-charge of the keys of the strong room of the District Treasury put the duplicate keys of the locks used on the entrance of the District Treasury strong room as well as those of the locks of the entrance door of the strong room of the District Stamp Depot, if any, and those duplicate keys of two locks used on the duplicate key receptacle referred to in sub-rule (e) in a box having double lock arrangement and fitted with chubbs, hobbs, godrej or dindigul padlock or sparling patent padlocks and keep one key of the lock of the box, with himself and one key of the other lock being kept by the Treasurer; the duplicate keys being kept in duplicate receptacle. The box shall then be wrapped and tied around by means of a tape or thread. The Treasury Officer and the Treasurer shall affix their seals on the tape or thread in such a way that the wrapper cannot be opened without tampering with the seals. The District Treasury Officer shall then deposit the box in the nearest branch of the State Bank of India/State Bank of Travancore. The District Treasury Officer and the Treasurer shall keep their respective keys of the box in their personal custody and shall never under any circumstances hand over the key held by them to any one other than a government servant who has been duly authorised to take charge of the duties of their respective posts from them. Once in a year, in April, the District Treasury Officer shall take back the box from the Bank and open the safe in the presence of a Treasurer, examine the keys, lock the box and seal it again in the aforesaid manner and return it to the appointed person. He should also make a note at the same time in the register of padlocks and keys stating that the keys were examined by him and the Treasurer found them to be correct under attestation by both.
138. Storage of treasure.—
(a) Coin shall be stored in a strong room in one of the following three ways.—

(i) In bags of uniform size and contents placed in strong iron boxes or safes, or wooden chests, or built recesses or wells, each of which shall have two independent locks and be so constructed that it is impossible to have any access to the contents until both locks have been opened. Bags made of net material shall always be used for storing whole rupees. The Treasury Officer shall hold the key of one of the two locks on each double lock receptacle in a district treasury and the Treasurer, the keys of the other. The Treasury Officer and the Treasurer respectively shall never, under any circumstance, hand over any double lock key held by him to any one other than a government servant who has been duly authorised to take charge of the duties of his post from him.

(For the corresponding rule for a sub treasury, See Rule 140).

(ii) In bags of uniform size and contents piled upon trestles. Bags made of net material shall always be used for storing whole rupees. This method must not be adopted unless every door, window, drain, sky-light, ventilator, or other aperture in the walls or ceiling of the strong room is so closed, as to make it impossible to insert any rod or instrument into the strong room.
മുറി.ആകർഷണീയമായ വലുപ്പമുള്ള ബാഗുകളിലും ഉള്ളടക്കത്തിലും ചിതറിക്കിടക്കുന്നു. നെറ്റ് മെറ്റീരിയൽ ഉപയോഗിച്ച് നിർമ്മിച്ച ബാഗുകൾ എല്ലായ്പ്പോഴും മുഴുവൻ രൂപയും സംഭരിക്കുന്നതിന് ഉപയോഗിക്കും. ശക്തമായ മുറിയുടെ ചുമരുകളിലോ സീലിംഗിലോ ഉള്ള എല്ലാ വാതിലുകൾ, ജാലകം, ചോർച്ച, സ്കൈ-ലൈറ്റ്, വെന്റിലേറ്റർ, അല്ലെങ്കിൽ മറ്റ് അപ്പർച്ചർ എന്നിവ അടച്ചിട്ടില്ലെങ്കിൽ ഈ രീതി സ്വീകരിക്കരുത്, കാരണം ഏതെങ്കിലും വടി അല്ലെങ്കിൽ ഉപകരണം ശക്തമായി ഉൾപ്പെടുത്തുന്നത് അസാധ്യമാക്കുന്നു.
(iii) Temporarily in preparation for making a remittance, in stout boxes capable of containing ₹ 4,000 to ₹6,000 each, nailed down and bound with iron, without gunny covering or ropes. The iron hoops on each box should be rivetted or nailed together where they cross. Each box should bear a number and the name of the despatching treasury cut into or painted on it.
(b) All notes shall be stored in separate receptacles and not along with coin. High value notes shall be stored in a tin box, and the remaining notes in suitable receptacle that will protect them from injury by damp, insects, etc. They shall be kept in bundles of not more than a hundred notes, each, and each bundle shall contain notes of one denomination only.

Explanation.—Notes of the denomination of ` 100 or more shall be treated as high value notes.

NOTE—Nottams should not be placed in charge of the keys of the treasury nor should they be made to keep any accounts other than those pertaining to the Nottams. They should be liable only for bad coins received and over payments made by them during the day. A Treasurer going on casual leave should hand over his key to an Assistant Treasurer (if there is such a post in the treasury). If there is no post of Assistant Treasurer, the Treasurer going on casual leave should hand over his keys to another government servant employed in the treasury (who may be either an Accountant or a Nottam) as nominated by him on the clear understanding that the responsibility in the event of loss during the period of charge of such nominee rests on the Treasurer.
  1. Receipt of moneys into and issue of moneys from double locks.— 

The following procedure shall be followed:— 

(a) Coin of each denomination shall be made up in bags of uniform size and contents by the Treasurer for reception into the double locks. The Treasury Officer shall verify the contents of each bag, and shall then count the bags into the double lock receptacle.

(b) Notes intended for delivery into double locks shall be made up in bundles according to denomination in the order of receipt. No bundle shall contain more than a hundred notes. The Treasury Officer shall count the notes in each bundle with his own hands and satisfy himself that it does not contain any note of a denomination different from that specified on the label in Form T.R. 31 affixed on top of the bundle, and shall sign the label as a token of his verification. He shall then count the bundles so verified into the tin box containing high value notes or the double lock receptacle with his own hands and, if the tin box has been taken out of the double lock receptacle shall replace it therein with his own hands.

The detailed check of fresh notes of the denomination of ₹0 and ₹5

received in a remittance from the Currency Office may be confined to one bundle

in every ten taken at random.

 

(c) Notes shall be given out of double locks by counting the number of bundles. The bundles shall be arranged in the double lock receptacle in the order of receipt and given out in the same order, taking first those which were received earliest, so that notes of the older issues shall not be stored indefinitely. As soon as the Treasury Officer and the Treasurer have opened a double lock receptacle for the purpose of taking out notes, the Treasury Officer shall take out with his own hands the requisite bundles of notes (or, if it is required, the tin box containing the high value notes) and the receptacle shall immediately be closed. The Treasury Officer shall take out with his own hands all notes that have not be taken out of the tin box containing high value notes and, during any period required for counting the notes, the tin box shall be kept closed. As soon as the transaction relating to the notes kept in the tin box has been completed, the Treasury Officer shall replace it in the appropriate double lock receptacle with his own hands.

(d) A double lock receptacle shall not be kept open or unlocked for longer than is necessary and in no circumstances shall more than one double lock receptacle be kept unlocked at a time. As soon as the transaction relating to a receptacle has been completed, it shall be properly double locked.

(e) The provisions in clauses (b) and (c) above requiring the Treasury Officer to take out notes from double lock receptacles with his own hands and to count them himself in no way affect the responsibility of the Treasurer for the handling of the moneys in the treasury as laid down in Rule 135.

(f) A memorandum in Form T.R. 32 for coin, or one in Form T.R. 33 for notes, shall be kept in each double lock receptacle showing its contents. Whenever any amount is passed into or out of double locks, the Treasury Officer shall make the necessary entries in these memoranda and in Form T.R. 4 (Treasurer’s Daily Balance Sheet) at the time with his own hands.

(g) When notes are prepared in accordance with clause (b) above for reception into double locks, a slip in Form T.R. 31 stating the number of notes the bundle contains and their denomination, and bearing the full signature of the government servant who made up the bundle and the government servant who last counted the notes in it shall invariably be affixed to the top of each bundle, so that if any deficiency or defect of any kind is detected subsequently, there may be no uncertainty as to who counted and examined the notes. A slip in Form T.R. 30 shall be duly filled up and placed in each bag of coin which is prepared for reception into double locks.

 

(h) The Treasury Officer shall “prove” the balance whenever money is transferred from double locks to single lock and vice versa and from double locks to the currency chest and vice versa.

Explanation.—The scope of the term “proving” is explained in note under Rule 152(iii).

(ii)  Sub Treasuries

 General 

140 Subject to the provisions contained in rule 141 the provisions in rules 133 to 137 shall apply generally to the sub treasuries also. Duties and responsibilities assigned to the Treasury Officer in the district treasury shall rest with the Sub Treasury Officer in the case of sub treasuries.

  1. The amount of cash required for current purposes to be left in the custody of the Treasurer in a sub treasury shall be fixed by the District Treasury Officer and such cash should be kept by the Treasurer under single lock in the strong room. If on account of the receipt, the amount in the hands of the Treasurer becomes larger than the maximum fixed by the District Treasury Officer he shall at once inform the Sub Treasury Officer or other officer-in-charge of the sub treasury so that the latter may transfer the excess to the main sub treasury balance under double locks.

142 [Deleted]

143 [Deleted]

SECTION III 

Verification and Certification of
 Cash Balance of Treasuries 

  1. The monthly cash balance in the treasury, i.e., the cash balance at the close of the day on which the accounts of the month are closed, shall be verified as follows:—

(a) Copper, bronze and nickel coin.—The Collector or other verifying government servant shall adopt such method of verification as he thinks satisfactory, remembering that he is personally responsible for the correctness of the balance stated by him. He shall always count the number of bags at the time of verification, and shall examine their contents at frequent intervals, though it is not essential to do so every month.

 

(b) Notes.—(i) The verifying government servant shall personally examine and count all notes of *denominations above₹100.

(ii) The following method shall be adopted for verifying notes of other denominations, if the verifying government servant cannot count them personally without undue inconvenience:

The notes shall be kept in bundles of a certain marked number. In each bundle a few notes at the top shall be folded back and the rest counted by clerks or assistants, who are not persons responsible for the correctness of the bundles. The verifying government servant shall then see whether the addition of the notes folded back to the number already counted makes up the total number marked on the bundle.

The verifying government servant shall also satisfy himself that the notes in each bundle are all of the alleged value, e.g., that a five rupee note is not counted as one of a bundle of ten rupee notes.

145 These rules shall be printed and pasted on a board and hung up in the strong room in a conspicuous place.

  1. 146.The Collector or other government servant who verifies the monthly cash balancein the treasury shall certify to the balance in the District Treasury Cash Balance Report (Form T.R. 39) in the following form:—

“I hereby certify that I have personally ascertained by counting, that the balance in the district treasury, for which I am responsible, amounted on the …………………………………………..…….……. to `……………. (in words) …………………………………………………………. I further certify that the bulk of the treasure is kept under double locks the key of one of which is in the exclusive custody of the Treasury Officer and that of the other with the Treasurer. I further certify that the balance under single lock with the Treasurer amounted on the above date to ` ………………….. and that at no time did the Treasurer hold in his separate custody a sum larger than was necessary for the convenient transaction of Government business or a sum which, together with the value of stamps, opium, etc., in his sole custody, was larger than the security given by him.

147. When the cash balance is verified on any date other than the first working day of a month, it should be verified in the manner prescribed in Rule 144 above and the balance should be reported to the Government in the Finance Department, and to the Accountant General in the usual form of cash balance report (Form T.R. 35) (vide also Rule 311).
* Substitution [G.O.(P) 385/77/Fin., dated 7th October, 1977]

This provision regarding reports does not apply to the reports of the verification of the cash balance on account of a transfer of charge; they should be sent in accordance with Treasury Rule 4(4) of Part I and Rule 52 of Part II.

The provisions of Rules 142, 143 and 145 are applicable to the verification of sub treasury balances also.

148. The Sub Treasury Officer or other government servant who verifies the monthly closing cash balance of the sub treasury shall sign a certificate as follows on the sub treasury cash balance report (Form T.R. 36):

“I hereby certify that the balance in the sub treasury amounted on the ……………………………………………. to Rupees …………………….. and that I have personally examined and ascertained that the said balance was actually in the said sub treasury had agreed with the details of notes and coins entered above.”

NOTE  1.—When verifying the stamps kept under double locks, it will be sufficient for the Sub Treasury Officer or other government servant who verifies the cash balance personally to check 10 per cent of the stock in each class of stamps and to supervise the checking of the remaining stock in each class by a reliable subordinate. The clerk who maintains the stamp accounts and the Treasurers, Gollahs and Peons working in the sub treasury office should not be allowed to assist in verifying the stamps. The result of the verification should be recorded in the stock register of stamps and attested by all the government servants who are required to be present during the verification.

NOTE 2.—A sub treasury which transacts its cash business through the Bank should have no cash balance at the close of any accounts month, and any cash in hand on the last day of the accounts month should be remitted into the Bank on the same day without fail.

NOTE 3.—Whenever the whole balance under double lock is verified, a certificate of verification should be entered in the Treasurer’s daily balance sheet. The fact of verification of the contents of each double lock chest should also be noted in the memorandum kept in the chest, whenever the contents are verified.

SECTION IV 

Currency Chest Balances
LOCATION OF CURRENCY CHESTS 

 

149. Unless in any case the Government after consultation with the Reserve Bank of India direct otherwise, permanent currency chests should be maintained at all treasuries and sub treasuries where the transactions are of such a magnitude that the additional facility for the transfer of funds thus afforded reduces appreciably the locking up of moneys or the frequency of remittances of coins and notes. At sub treasuries where a permanent currency chest is not maintained, temporary chests for period not exceeding six months may be opened during the revenue collecting season, in order that the money collected at the sub treasury may be available at once for transfer through currency.  Treasury  Officers  are authorized to open temporary chests at sub treasuries when required, but they should report the opening of each chest and the amount of the first deposit into it by telegram to the Currency Officer.

Explanation.—Under the provisions of the Reserve Bank of India Act, the amount of currency and bank notes in circulation, which constitute the liabilities of the Issue Department of the Bank, should not exceed the assets of that department held in gold, sterling securities, rupee coin (including rupee notes), and rupee securities. A portion of these assets is held in the various currency chests in the form of rupee coin and rupee notes. The currency and bank notes held in these chests are notes in circulation but pass into circulation only when they are transferred to the treasury balances. Assuming that there are no transactions elsewhere, the deposit of currency and bank notes in a currency chest decreases the amount of such notes in a circulation and the deposit of rupees and rupee notes inthe chest increase the assets of the Issue Department of the Bank. A deposit notes or coin in a currency chest thus enables the Bank to issue notes elsewhere upto the amount deposited without increasing the total amount of the notes in circulation. If, therefore, a transfer of funds from the treasury balance at ‘A’ to the treasury balance at ‘B’ is required, this can be effected at short notice and without the actual remittance of coin or notes by transferring money from the treasury balance to the currency chest at ‘A’ and transferring the same amount from them enables the treasury balance at a treasury or sub treasury to be kept at a low figure, as it is always possible to replenish the balance quickly by a transfer of money from the currency chest. It also obviates the necessity for frequent remittances of coins and notes, as surplus funds can always be deposited into the currency chests and made available for use elsewhere, pending a convenient occasion for remittance.

NOTE 1.—At places where the cash business of the treasury is conducted by the Bank, the currency chests are kept in the sole custody of the Bank.

NOTE 2.—The Currency Officer will be responsible for maintaining the required form of currency chests. It is the duty of the Treasury Officers to see that currency chests at district and sub treasuries are adequately stocked with notes and rupees to meet all reasonable demands for change.

CUSTODY 

150. At a treasury which does not transact its cash business through the bank, an entirely separate receptacle or receptacles should be set apart for the contents of the currency chest and kept under double locks. The keys of these double locks should be held in the same manner as the keys of the double locks placed on receptacles used for the double lock treasury balance— See Rules 136 (a) (i) and 138.

CUSTODY 

150. At a treasury which does not transact its cash business through the bank, an entirely separate receptacle or receptacles should be set apart for the contents of the currency chest and kept under double locks. The keys of these double locks should be held in the same manner as the keys of the double locks placed on receptacles used for the double lock treasury balance— See Rules 136 (a) (i) and 138.
151 The notes and coin held in the currency chest should be kept quite distinct from the treasury balances and should not be touched, except in accordance with the rules contained in this Code or the instructions of the Currency Officer, Reserve Bank of India, Madras. The procedure described in Rule 139 for receiving moneys into, and issuing moneys from, double locks should be followed in making deposits in or withdrawals from, the currency chest.
152. The following instructions apply to all currency chests for which the Government are responsible:—
  (i) Every transaction should be in even hundreds of rupees.
  (ii) Copper, bronze and nickel coins should never be deposited in the chest.
(iii) A currency chest book in Form T.R. 37 should be kept in the chest and the balance entered in the book, proved and signed at every transaction by the officials in joint charge of the chest. They should satisfy themselves that the transaction has correctly entered and that the balances have been correctly calculated. They should invariably see that the currency chest book is found within the chest when it is opened, that it is replaced in the chest as soon as each transaction has been completed and the entry in the book signed, and that the chest is then properly double locked at once.

CUSTODY 

150. At a treasury which does not transact its cash business through the bank, an entirely separate receptacle or receptacles should be set apart for the contents of the currency chest and kept under double locks. The keys of these double locks should be held in the same manner as the keys of the double locks placed on receptacles used for the double lock treasury balance— See Rules 136 (a) (i) and 138.
151 The notes and coin held in the currency chest should be kept quite distinct from the treasury balances and should not be touched, except in accordance with the rules contained in this Code or the instructions of the Currency Officer, Reserve Bank of India, Madras. The procedure described in Rule 139 for receiving moneys into, and issuing moneys from, double locks should be followed in making deposits in or withdrawals from, the currency chest.
152. The following instructions apply to all currency chests for which the Government are responsible:—
  (i) Every transaction should be in even hundreds of rupees.
  (ii) Copper, bronze and nickel coins should never be deposited in the chest.
(iii) A currency chest book in Form T.R. 37 should be kept in the chest and the balance entered in the book, proved and signed at every transaction by the officials in joint charge of the chest. They should satisfy themselves that the transaction has correctly entered and that the balances have been correctly calculated. They should invariably see that the currency chest book is found within the chest when it is opened, that it is replaced in the chest as soon as each transaction has been completed and the entry in the book signed, and that the chest is then properly double locked at once.
151 The notes and coin held in the currency chest should be kept quite distinct from the treasury balances and should not be touched, except in accordance with the rules contained in this Code or the instructions of the Currency Officer, Reserve Bank of India, Madras. The procedure described in Rule 139 for receiving moneys into, and issuing moneys from, double locks should be followed in making deposits in or withdrawals from, the currency chest.
152. The following instructions apply to all currency chests for which the Government are responsible:—
  (i) Every transaction should be in even hundreds of rupees.
  (ii) Copper, bronze and nickel coins should never be deposited in the chest.
(iii) A currency chest book in Form T.R. 37 should be kept in the chest and the balance entered in the book, proved and signed at every transaction by the officials in joint charge of the chest. They should satisfy themselves that the transaction has correctly entered and that the balances have been correctly calculated. They should invariably see that the currency chest book is found within the chest when it is opened, that it is replaced in the chest as soon as each transaction has been completed and the entry in the book signed, and that the chest is then properly double locked at once.

NOTE 1.—For the purpose of “proving” the currency chest balance as contemplated above at every transaction involving an addition to or subtraction from the contents of the chest, the number of bundles of notes and bags of coin under the various denominations and any loose amounts less than a full bundle or bag should be counted and tallied with the currency chest book. It is not necessary for this purpose to verify in detail by actual counting all the coin and notes in the chest.

NOTE  2.—A currency chest book should be retained for three complete financial years after it ceases to be in use.
(iv) The officials in charge of the currency chest may deposit notes in it in exchange for coin or notes of other denominations, or coin in exchange for notes. These exchanges should not ordinarily be of small sums and they should be avoided, as far as possible, during the last week of the month. If important exchanges are made during the last three days of the month, the transactions should be telegraphed to the Currency Officer.
  (v) On every day on which the chest is opened, a serially numbered currency chest slip in Form T.R. 38 should be prepared, signed by the two government servant in charge of the currency chest and sent to the Currency Officer, Madras, when the treasury is closed for the day. Further detailed instructions regarding currency chest transactions and currency chest slips contained in Appendix 7 should also be followed.

VERIFICATION OF CURERNCY CHEST BALANCES 

 

153. (i) The Reserve Bank of India will conduct through its own officers the verification of the balance in a chest in the sole custody of the Bank in such manner as its considers desirable.

(ii) The balance in the currency chest at a district treasury which does not transact its cash business through the Bank should be verified at the close of each month by the Government Servant who verifies the treasury balance under rules 4(3), 47 and 142* subject to the conditions stated in those rules.

(iii) The balance in a sub treasury currency chest should be verified at the close of business on the day on which accounts for the month are closed by the Sub Treasury Officer or other officer who verifies the sub treasury balance under Rule 61 and he should send a verification certificate in Form T. R. 39 to  the Treasury Officer. An inspecting officer who verifies the treasury balance at such a sub treasury should also verify the currency chest balance and send a verification certificate to the Currency Officer. 

(iv) At every change in the incumbency of the post of either of two government servants holding joint charge of a currency chest, the balance should be verified by the relieving government servant in the presence of the outgoing Government servant and of the other government servant who holds joint charge and a report of the correctness of the balance of notes and coin should be sent to the Currency Officer.

(v) The Treasury Officer should send the Currency Officer every month a consolidated verification certificate in Form T.R. 39 for the currency chests in his districts other than chests in the sole custody of the Bank, showing the balance in each chest separately and certifying that the balance in the district treasury chest, if any, is correct and that he has received from  the Sub Treasury Officers or the Government servants holding their keys certificates of the correctness of the balances in the sub treasury chests. Sub Treasury Officers or the Government servants holding their keys should submit these certificates to the Treasury Officer in Form T.R. 39. Each certificate in Form T.R. 39 should be retained by the Currency Officer or the Treasury Officer as the case may be, until the next one relating to the same district or chest has been received.

(vi) The balance in a currency chest not in the sole custody of the Bank should be verified in the following manner:—

  (a) The balance of notes or coin kept in receptacles which have not been operated on since the last verification and which are under the previous verifying government servants seal need not all be examined at each verification, but the examination should be so arranged that no receptacle is left unverified for over six months. The seal to be affixed on such receptacles should be the private seal of the verifying government servant or a special seal kept in the custody of the Collector or a gazetted assistant of the district staff other than the Treasury Officer. The seals on the receptacles left unverified at any monthly verification should be scrutinised carefully to see that they are intact.
  (b) Notes should be counted and examined in the manner prescribed in clause (b) (i) of Rule 144.

SECTION V 

Custody etc., of Other Valuables 

(a)  STAMPS

 

 

154. The bulk of the stock of adhesive stamps and stamped papers should be kept in the double lock strong room in one more double lock receptacles, of which the keys should be held in the same manner as those of double lock receptacles used for moneys. Every place in which any stamps are stored should always be kept properly dry. Stamps should be made up for reception into double locks in parcels each of which contains a known quantity of stamps of a single denomination. In a district treasury a limited amount of stamps, not exceeding the probable amount required for sale during a week, may be kept in the Treasurer’s sole custody under single lock. In a sub treasury a small stock of stamps required for current purposes, not exceeding a maximum amount which the District Treasury Officer should fix for each sub treasury, may be kept in the Treasurer’s sole custody under single lock. Stamps should be sold from the single lock store. The detailed rules regarding manufacture, custody, supply, sale, etc, issued under the Kerala Stamp Act and the Indian Stamp Act should also be strictly followed.

When a supply of stamps is received at a treasury, the officer in charge of the treasury should personally, examine the outward appearance of the boxes or packets and satisfy himself that they bear no marks of having been tampered with. He should then have them opened in his presence and the contents of each box or packets should be counted, either by himself or in his presence, immediately on its being opened. He should compare the number and value of the stamps received with the invoice or the passed indent and send a receipt for them at once to the government servant who supplied them.

(b) BANDEROLS 

  1. The procedure prescribed in Rule 154 should be followed generally in regard to receipt, custody and issue of banderols also.

(c) OPIUM AND GANJA 

  1. The main stock of opium and ganja should be kept in the double lock strong room in one or more double lock receptacles, the keys of which should be held in the same manner as those of double lock receptacles used for moneys. In a district treasury no stock need ordinarily be kept in the Chief Treasurer’s sole custody, but, if it is found necessary in practice to permit the Chief Treasurer to keep a small amount of opium and ganja under single lock, the District Treasury Officer should, with reference to the conditions in his district, fix the maximum amount which may be so kept. Sales should be made from the single lock store, if there is one.

In a sub treasury a small amount of opium and ganja required for current purposes, not exceeding the maximum amount which the District Treasury Officer should fix for each sub treasury may be kept in the Treasurer’s sole custody under single lock, and opium and ganja should be sold from the single lock store.

The detailed rules contained in the State Excise Manual and special orders, if any, regarding the custody, sale, etc., of opium and ganja should be strictly adhered to.

Packets containing valuables shall not be received at Treasury for safe custody, unless it is properly sealed. Is there any exception? 

(A) There is no exception

(B) Exception can be granted by Government

(C) Yes. Packages containing examination materials from the Commissioner for Entrance Examination affixing his hologram can be accepted instead of wax seal

(D) Exception can be granted by Director of Treasures

Correct Answer:-Option-C

(d)  CASH CHESTS, VALUABLE, ETC.,
 RECEIVED AT THE TREASURY FOR SAFE CUSTODY 

  1. 157. The following articles should be kept in safe custody in the treasury when sent there for that purpose:—

(a) Sealed boxes purporting to contain jewellery or other valuables brought into court of law under the Civil Rules of Practice and Criminal Rules of Practice provided that a written request is received from the presiding officer of the court.

(b) Sealed packets purporting to contain duplicate keys and padlocks of strong rooms and currency chests for the branches of the State Bank of India/State Bank of Travancore and sealed boxes purporting to contain duplicate keys of the padlocks used on remittance boxes held by the Agents of the State Bank of India/State Bank of Travancore on behalf of the Reserve Bank of India.

(c) Sealed packets purporting to contain duplicate keys of iron safes and cash chests provided for the use of government institutions and government servants.

(d) Cash chests of Co-operative Land Mortgage Banks.

(e) Box containing the duplicate keys of the cash chests of local bodies and co-operative societies registered under the Co-operative Societies Act.

(f) Sealed packets purporting to contain duplicate keys of iron safes and cash chests of Union Government Departments.

(g) Sealed covers purporting to contain National Savings Certificates, if tendered by the holders on written request.

(gg) Confiscated weapons sent for safe custody under the orders of the Collector or Additional District Magistrate (Personal Assistant to the Collector) pending their disposal in auction, provided a written request is received from the officer concerned;

(h) Sealed cash chests and sealed packets purporting to contain valuables not falling under clause (a), (b), (c), (d), (f), (g), or (gg) above and iron safes and chests of private banks provided that no such safe, chest or packet may be received unless the District Treasury Officer has issued an order authorising the treasury to receive it for safe custody. Such orders issued by the District Treasury Officer shall be subject to scrutiny and approval post facto by the Director. In doubtful cases the District Treasury Officer shall obtain the sanction of the Director in advance.

Whenever a District Treasury Officer issues an order authorizing a treasury to receive a safe, chest or packet for safe custody with reference to sub para above, he should communicate a copy of the order (together with a copy of the application when necessary) to the Accountant General so that he may examine the propriety of the grant of permission.

As regards the receipt of iron safes and chests of private banks for safe custody in treasuries with reference to the first sub para above the following further instructions shall be followed:—

If the chests or safes of any private bank are small in size and not too many, they may be accommodated in treasuries and sub treasuries where, space is available. Application for such accommodation should be made to the District Treasury Officer. If the accommodation is to be made in a sub treasury, the District Treasury Officer shall deal with such applications in consultation with the Sub Treasury Officer. In the event of a refusal to give such accommodation, the District Treasury Officer should make a report to the Director explaining in detail the reasons for refusal to afford the facility to the applicant banking company. The Director will forward to the Government the report of the District Treasury Officer with his remarks and the Government will then review the case.

In cases where the facility is granted, the depositing banks will have to keep and remove their safes or chests with reference to their daily or periodical requirements in the presence of both the double lock officers of the treasury. With a view to avoid dislocation of work in treasuries and sub treasuries on this account, it is necessary to fix definite hours for the agents of the private banks for operating on their chests in the strong room. The hours between

10.30 a.m. and 4 p.m. on working days other than Saturdays between 10.30 a.m. and 1 p.m. on Saturdays may be generally suitable. The Treasury Officer concerned will fix a definite time for this purpose in consultation with the bank concerned.

The Treasury or Sub Treasury Officer accepting the cash chests or safes of private banks for safe custody in the strong room will not take any cognizance of the contents of the chests or safes and the receipts to the banks will be issued in the form prescribed in Rule 158 below with a remark that the contents of the chests or safes are unknown.

Rent at a flat rate of `.5 per mensem or part thereof will be collected in advance for each safe or chest for which accommodation is lent. The receipts on account of this should be credited to the Government under “0070. Other Administrative Services”.

158. (1) No cash chest or packet containing valuables should be received at a treasury for safe custody unless it is properly sealed. When any such article is received at a district treasury, the Treasury Officer and the Chief Treasurer should examine it carefully to see that the seals are intact and place it under double locks, and the Treasury Officer should give a receipt for it merely acknowledging the receipt of sealed cash chest or packet. When any such article is received at a sub treasury, the Sub Treasury Officer should follow the same procedure.

The Treasury Officer or the Sub Treasury Officer as the case may be should insist on the return of any written acknowledgement or safe custody receipt granted by the treasury before he returns any cash chest or packet containing valuable out of safe custody.

The treasury should maintain a safe custody register in Form T.R. 28 and record in it the necessary particulars regarding all sealed cash chests and sealed packets received for safe custody.
The receipt to be issued by the officer in charge of a district treasury or sub treasury as the case may be, when acknowledging receipt of a sealed cash chest or packet for safe custody, should be in the form of a printed receipt with counterfoil bound into a book, serially numbered. The counterfoil alone should be signed and issued for every receipt of cash chest or sealed packet. When the sealed cash chest or packet is returned the counterfoil issued at the time of its receipt at the treasury should be got back, signed and pasted on to its original bearing the same number in the printed receipt book. The printed receipt should be in the form noted below:—
…………………………………………………………..……. Treasury.
Received this…………………….day of ……………20……… cash chest/ sealed packet said to contain ……………………………………from the………………………………and entered as item ………………………of ……………………in the safe custody register ……….
This should be produced when the article is required back.
Dated ………………… Officer-in-charge of Treasury.
*(2) The Treasury should maintain a separate register in Form T.R. 28, in which the particulars of the confiscated weapons accepted for safe custody shall be noted. Separate serial numbers shall be assigned for the weapons accepted for safe custody during each financial year. A receipt in the Form prescribed in sub-rule (1) with suitable modifications shall be given to the depositor at the time of receipt of the weapons. A separate receipt book shall be utilised for the purpose. Whenever weapons deposited for safe custody are to be returned to the depositing officer, the original receipt issued at the time of deposit of the weapon, shall be got back and kept pasted on the treasury copy of the receipt concerned, kept in the treasury.
158A. In the case of articles deposited for safe custody in treasuries and which remain unclaimed for a period of more than 25 years from the date of original deposit, the District Treasury Officer shall publish a notification in the Kerala Gazette specifying the name and address of the depositor, the item number and a brief description of the articles deposited and calling upon claimants, if any, to take back the articles within a period of one month from the date of publication of the notification duly furnishing proof of their claim.
If no claimant comes forward to claim back the item within the prescribed period, then the District Treasury Officer shall open the packets in the presence of the Additional District Magistrate [i.e., the Personal Assistant (General) to the District Collector] and prepare a ‘Mahazar’ of the contents of the packet duly signed by the double lock officers of the District Treasury and the Additional District Magistrate.
The entries in respect of the article shall be deleted from the safe custody register and the entries regarding such deletion in the register shall be duly signed by both the double lock officers. The contents of the packets shall then be disposed of in public auction and if they are of no marketable value, destroyed.

The proceeds, if any, of the sale shall be credited to the miscellaneous receipts of the Treasury Department. In the case of such articles available at the Sub Treasuries, they shall be transferred to the concerned District Treasury and included in the Register of safe custody articles of the District Treasury and thereafter action taken as envisaged above. Such articles in the District and Sub Treasuries shall be taken up for disposal once in a year, in April and action completed withi

DEPARTMENTAL CASH CHESTS 

 
159. In regard to a departmental cash chest *or a sealed box containing thondi articles deposited by a court, only a single entry should be made in the safe custody register; this should be made at the time when the chest *or sealed box is first deposited and the authority under which it is received for safe custody should be quoted. A separate departmental cash chest register in Form T.R. 40 should also be kept for each such chest *or sealed box showing the particulars of the daily (or periodical) return and re-deposit of the chest *or sealed box. On each occasion when the chest *or sealed box is deposited in the treasury, the District Treasury Officer/Sub Treasury Officer or the Section Head/Head Accountant, as the case may be, should acknowledge its receipt in this register, which should remain with the depositing officer so long as the chest *or sealed box is in the treasury. When the depositing officer wishes to withdraw the chest *or sealed box, he should send the register to the treasury after signing in column (3) in token that he has authorized the messenger named in column (2) to receive the chest *or sealed box. On receipt of the signed register, the Treasury Officer or the Sub Treasury Officer, as the case may be, should return the chest *or sealed box and obtain the messenger’s signature in column (4) of the register as an acknowledgment of his having received the chest or sealed box.
A treasury should not receive any cash chest *or sealed box for safe custody unless it is properly locked as well as sealed, and should not take charge of any key of a cash chest *or sealed box received for safe custody. The Treasury Officer or the Sub Treasury Officer is responsible only for duly returning the sealed chest *or sealed box with the seals intact when the depositing officer sends necessary acknowledgment. If the chest *or sealed box is duly returned with the seals intact, the depositing officer remains fully responsible for the correctness of its contents.
n 3 months.
NOTE—
The above procedure will apply to the cash chests *or sealed boxes of Co-operative Land Mortgage Bank also.
160. The Treasury Officer or the Sub Treasury Officer, as the case may be, should verify the presence of all the sealed chests and packets in safe custody in the treasury periodically at intervals not exceeding six months and satisfy himself that the seals of each chest or packet are intact and note the result of his verification in the safe custody register.
 Whenever a Treasury Officer or a Sub Treasury Officer hands over charge (otherwise than temporarily in such circumstances that the government servant temporarily in charge will have no occasion to deal with the articles in safe custody), the relieved and the relieving government servants should personally hand over and take charge, respectively of all the sealed chests and packets in safe custody in the treasury, and sign the safe custody register in token that they have done so. Whenever the Chief Treasurer of a district treasury or Treasurer of a sub treasury hands over charge (otherwise than temporarily in such circumstances that the government servant temporarily in charge will have no occasion to deal with the articles in safe custody), the relieving government servant should verify the presence of all the sealed chests and packets in safe custody in treasury and note the result of his verification in the safe custody register.
161 The following additional precautions should be observed in connection with the receipt, custody and delivery of any sealed packet purporting to contain the duplicate keys of the padlocks used on the strong room and currency chest at a branch of the State Bank of India:
(i) The agent of the branch of the State Bank of India should personally deliver the sealed packet purporting to contain the duplicate keys to the Treasury or Sub Treasury Officer and obtain his receipt.
(ii) The sealed packet should not be taken out of double locks except on joint personal application by the Agent of the branch of the State Bank of India and the Head Cashier of the branch. When such joint application is made the Treasury or Sub Treasury Officer should deliver the packet to the Agent and the Head Cashier jointly on receiving back the receipt given by him for the sealed packet under sub-paragraph (i) and also obtaining the joint receipt of the Agent and the Head Cashier for the packet.

(iii) The Agent of the branch of the State Bank of India will periodically, at intervals of not less than six months, verify the presence of the sealed packet under double locks in the treasury and satisfy himself that the seals on it are intact.

NOTE—
The procedure is applicable to the State Bank of Travancore also.
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