SECTION II Procedure in Treasuries CHAPTER I TREASURIES WHICH DO NOT TRANSACT THEIR CASH BUSINESS THROUGH THE BANK A. District Treasuries
NOTE 1—In treasuries where the “token system” has been introduced the instructions issued in that regard should be strictly adhered to.
NOTE 3—Bills sent to Treasuries through messengers should be endorsed by the drawing officer in the name of messengers. The signature of the messenger shall be taken on the bill itself,—
(i) in the drawing office, when it is endorsed in the messengers name, duly identified and attested by the drawing officer;(ii) at the Treasury Counter before payment is obtained, (In cases where more than one bill is paid to a messenger at one and the same time it is enough if the signature of the messenger is obtained in any one of the bill, as the messenger’s signature is obtained for the purpose of identification of the payee only);(iii) the messenger should acknowledge receipt of the bill amount and discharge the claim before token is obtained from the Treasury.
(a) The Treasury Officer shall not make any payment without obtaining adequate information as to its nature, and shall not accept any bill or other document which does not formally present this information, unless there are valid reasons, which he shall record in writing, for not insisting that the information be shown in the bill or other document (See Rule 21, Part I of these Rules). He shall make sure, that he will be in a position to satisfy the Accountant General that the claim made in every bill that he pays is valid and to prove to him that the payee actually received the amount of the bill. He shall also check carefully, that the rules regarding the completion of vouchers and the endorsements on bills have been observed.
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Treasury Officer shall check the correctness of any deduction made in a bill with reference to the Indian Civil Service Family Pension Regulations or the Superior Service (India) Family Pension Fund Rules.
(e) The Treasury Officer shall use a book of counterfoil forms in Form TR 73 for communicating to drawing officers objections raised in the course of pre-audit of bills and other claims. Such objections shall not be written as endorsement on the bills themselves. A list of objections that are commonly found necessary to be raised in the course of pre-audit of bills and other claims is furnished in Appendix 27.
(f) When checking arrear claims, the Treasury Officer shall pay special attention to the rules laid down by the Government in regard to suchclaims (See Articles 61 to 68 of the Kerala Financial Code).
(g) When an endorsement or re-endorsement on a bill is unauthorised, incomplete or otherwise irregular [See Rule 163 (p), 166, 167 and clause (c) of this rule] the Treasury Officer shall refuse payment and return the bill to the person who presented it with a memorandum explaining why payment is refused.
The same procedure will apply in the case of bills for grants-in-aid, scholarships, stipends and book allowances referred to in rule 188 (viii). After payments is made, the Treasury Officer should return the duplicate copy of the advice to the drawing officer noting therein the date of payment.
(j) The Treasury Officer shall not pay any contingent bill for an amount less than one rupee, except on the last working day of the month or when the drawing officer is about to hand over charge.
(l) The Treasury Officer shall not pay any bill relating to scholarships or stipends, unless the sanctioning authority has communicated to him the necessary sanction for the payment.
(n) Before paying a Survey Department bill referred to Rule 202 the Treasury Officer shall satisfy himself with reference to the statement attached to the bill that the amount applied for can be met from the balance of the advance standing to the credit of the survey party.
(o) The Treasury Officer shall make payment on a refund bill only after verifying the credit for the original receipt by means of the particulars in columns (4) and (5) of the bill (Form T.R. 65) affixing his signature in column (6) in token of his having done so and certifying on the bill that the items included in it have not been refunded previously.
The limit of ` 100 prescribed in the above rule for the issue of money orders shall not apply to refunds of deposits made under the Co-operative Societies Act and to surcharge on a stamp duty levied under section 71 of the Kerala Panchayat Act, 1960 (Act 32 of 1960), section 125 of the Kerala Municipalities Act, 1960 (Act 14 of 1961), section 133 of the Calicut City Municipal Act, 1961 (Act 30 of 1961), and the orders in G.O.(Ms.) 101/62/DD, dated 15th February 1962.
(s) The Treasury Officer shall not make payment on a refund order that has lapsed under the rules (See Rules 206 and 207 above).
(t) The procedure in regard to payment of interest on different forms of Government securities shall be regulated by the rules and orders on the subject contained in the Government Securities Manual and any other rules or orders issued by the Government in this behalf.
(3) The Treasury Officer must bear in mind that the letter of credit shows the maximum amount he has authority to pay or the Departmental Officer credited has authority to ask for and that any further payment is made at the Treasury Officer’s own risk, the balance of credit after each payment must therefore be so recorded that there can be no risk of over payment.
Receipts given by a co-operative Society registered under the law relating to such societies are
(A) not exempted from stamp duty
(B) exempted from stamp duty if permitted by IG (Registration)
(C) exempted from stamp duty for the first 5 years of their functioning
(D)exempted from stamp duty
Correct Answer:-Option-D
- (a) The Treasury Officer shall deduct from a bill for the pay, etc., of a gazetted government servant (or a non-gazetted government servant who is permitted under Rule 169 above to draw his pay, etc., on bills in the forms prescribed for gazetted Government servants) any amount attached by a prohibitory order of a Court of Law. He shall remit to the proper courts, in accordance with the procedure prescribed below, all amounts deducted from the pay, etc., bills of government servants on account of court attachment orders, whether deducted by himself or by the drawing officer.No such amounts may be remitted to the court by cash order or Government draft.
If an order of attachment against a gazetted government servant (or a non-gazetted government servant who is permitted under rule 169 above, to draw his pay, etc., on bills in the form prescribed for gazetted government servants) is received before a previous order of attachment against the same government servant has been fully complied with, the recoveries shall be made by the Treasury Officer so long as the total amount recoverable with reference to the attachment orders is within the maximum limits prescribed in Article 102, Kerala Financial Code, Volume I.
If the new attachment order has the result of increasing the amount beyond the maximum limits prescribed, the Treasury Officer shall return the attachment order to the Court concerned with a statement showing—
(i) particulars of the existing attachment;
(ii) particulars of the amount withheld and paid into the court concerned up-to-date in respect of the existing attachment; and
(iii) (a) the balance amount available to be recovered after effecting the existing attachment.
(b) the actual attachable amount.
(1) When the court is located at the headquarters of the treasury which cashes the bills.—The Treasury Officer shall clear the amounts deducted, once a month, by payment to the court in cash. When making the payment, the Treasury Officer shall send to the court a covering memorandum together with the original advice list prepared by the drawing officer [See Rule 163 (j) above] for each deduction made by a drawing officer and an advice list prepared by the treasury for each deduction made by the Treasury Officer.
(2) When the court is not located at the headquarters of the treasury which cashes the bills.—The Treasury Officer shall remit each amount deducted to the proper court, at once, by postal money order in the manner indicated below:¬
(i) When the Treasury Officer himself makes the deduction from a bill, he shall prepare a money order form for the amount in favour of the court, deduct the money order commission as well as the amount to be remitted from the bill, pass the bill for the net amount and then send the money order form to the post office for issue, furnishing a certificate that he has credited to the post office by book transfer the amount of the money order together with the money order commission due on it.(ii) When the drawing officer has made the necessary deduction from a bill under Rule 163
NOTE— A similar procedure shall be adopted in the case of attachment of salary of a government servant under the provisions of the Revenue Recovery Act.
Station …………… Designation……………………”
(b) The disbursement of last pay and/or allowances of those gazetted officers who are governed by service rules other than the Kerala Service Rules of those who are not entitled either to pension or death-cum-retirement gratuity such as contract officers, provisionally appointed persons of non-officials like Members of the Legislative Assembly, Members of Committees and Commissions, etc., and of re-employed pensioners whose death-cum¬retirement gratuity has been released, shall be made only after *pre-check of the claim by the Accountant General. The Treasury Officer should satisfy himself with reference to the certificate regarding liabilities if any, from the countersigning authority or the Head of Department as the case may be, the orders of the Accountant General and the treasury records (including rent demand statements, advices for recovery for loss of government property due to the negligence of the government servants, Court attachment orders, co-operative recoveries, etc.,) that no demands are outstanding against them to the Government.
(c) The last payment of pay, allowances, etc., to any other government servant in any of the circumstances mentioned in clause (a) above, may be made in the same manner as the regular monthly pay, allowance, etc., without reference to the departmental authorities and the Accountant General on the responsibility of the Head of the Office.
Exception.—In the case of officers in the cadre of Personal Assistant to the District Educational Officers and above, the authority to countersign the last salary bills shall vest with the Senior Administrative Officer of the Office of the Director of Public Instruction and in the case of officers in the cadre of Headmaster/ Assistant Educational Officer/Senior Superintendent and of those having identical scales of pay in the Department the authority shall vest with the Deputy Director of Education.
NOTE 2. —When an amount found to be due to a government by a government servant on any of the occasions mentioned in the previous clauses represents (a) over payment of his pay, allowances or leave salary,
(b) house rent or postal and State Life Insurance premia due by him, or (c) an outstanding balance in respect of any advance made to him by the government, it shall be adjusted against the last pay and allowances or leave salary due to him. If the amount due to the government exceeds the amount payable to the government servant as aforesaid the excess shall be recovered from his claim for death-cum-retirement gratuity after giving the officer concerned a reasonable opportunity to explain [Vide Note 2 and Ruling No.25/ 68 below rule (3) of Part III, K.S.R.]. If the amount proposed to be recovered exceeds the death-cum-retirement gratuity the excess over the death-cum-retirement gratuity, can be recovered from the arrears of pension, if any, due to the officer if written consent is obtained from him as pension (as distinct from death-cum-retirement gratuity) enjoys the protection of the Pension Act. A written consent is valid only to the extent it covers the amount of pension earned by him till the date of such written consent. If there is balance still to be recovered from the government servants steps shall be taken to proceed against him in a Court of Law unless the Executive Authority concerned considers that it is not worthwhile to adopt that course.
213. (a) A Treasury Officer may issue either a draft or a cash order for the purpose of defraying service expenditure from a Sub Treasury in his district in exchange for properly prepared bills. In the case of non banking Sub Treasuries, cash orders may also be issued in the following cases, namely:¬
(1) for the payment of collections of one court into another;(2) for the payment of land acquisition charges (land compensations) originally credited under Revenue Deposit/ Work Deposit into the account of a court in another Sub Treasury within the same District.
Exception 1.—Cash orders may be issued even for sums over `*50 in the case of payments to be made at the Sub Treasuries which have no currency chest facilities and cannot, therefore, act as Treasury Agencies of the Reserve Bank of India and issue drafts.
Exception 3.—A cash order may be issued by a Treasury Officer in exchange for a cheque drawn on the District Treasury by a Presiding Officer of a Land Tribunal (in whose name a P.D. account is maintained at the treasury) if so desired by the Presiding Officer, irrespective of the amount involved, the nature of the Sub Treasury on which the cash order is drawn (i.e. banking or non-banking with or without currency chest facilities) and the purpose of the remittance.
The following rules shall be observed in connection with the issue of cash orders:—
(i) When the Treasury Officer passes for payment a bill or other document which is payable in full at a single Sub Treasury, he shall not issue a cash order, but shall endorse the bill or other document for payment at the Sub Treasury. An endorsement of this kind shall remain current, like a cash order for three months only.
(iii) The Treasury Officer shall use cash order forms in the order of the numbers printed on the books, and shall use one book, at a time for issuing cash orders on all Sub Treasuries. He shall inform all Sub Treasuries when he begins to use a fresh book. He shall have the orders issued on each Sub Treasury numbered in separate annual series, and these numbers shall be noted below the number of the book printed on cash order. Both the numbers which appear on each cash order shall be quoted in the lists of paid orders furnished to the Accountant General.
(v) When a cash order is issued, the Treasury Officer shall assign serial number to the order and enter the amount and other particulars in the appropriate register prescribed in the Kerala Account Code, Volume II. An advice in Form T.R. 88 shall then be sent by first post to the Sub Treasury drawn upon and the cash order handed over to the person tendering the money or the bill against which the order is issued.
NOTE—The adjustment of cash order will be watched at the treasury in accordance with the directions contained in the Kerala Account Code, Volume II.
When a person not in government service claims payment for a service rendered or supply made, the Treasury Officer shall observe the following rules:—
(a) He shall refuse payment, if the bill is not drawn or countersigned by the Head of the Department or other responsible government servant, under whose immediate order the service was rendered or the supply made and shall inform the applicant for payment that he may either present a bill so drawn or countersigned, or apply to the Accountant General for the issue of an order for payment. If the bill is so drawn or countersigned but the Treasury Officer considers that the authority of the drawing or countersigning officer is not sufficient for making the payment he shall refuse payment and inform that Officer that he may refer the matter to the Accountant General.
(b) He shall invariably take special precautions to satisfy himself as to the identity of the applicant for payment in respect of any bill drawn by a person who is not a government servant or drawn by a government servant and endorsed for payment to a private party.
NOTE— Payments due to contractors may, if so desired by them, be made to their Banks instead of direct to contractors provided that, the department concerned obtains;
(1) an authorisation from the contractors in the form of a legally valid document such as a power of attorney or transfer deed conferring authority on the Bank to receive payment, and
(2) the contractor’s own acceptance of the correctness of the account made out as being due to him by Government or his signature on the bill or other claim preferred against Government before the settlement of the account or claim by payment to the said Bank. While the receipt given by the Bank will constitute a full and sufficient discharge for the payment, contractor should, wherever possible, be induced to present their bill duly receipted and charged through their Bankers.
Nothing herein contained should operate to create in favour of the bank any right or equity vis-à-vis the Government.
The procedure to be followed by treasuries in paying pensions is detailed in the rules in Section IV of this part.
When the drawing officer desires that the whole or part of the amount of a bill, other than a bill relating to the claims of Government servants be sent to some other person by postal money order and has made the necessary deductions in the bill, the Treasury Officer should pass the bill for the net amount, credit the deductions by transfer to the Post Office and send the money order form to the Post Office with a certificate stating that he has credited the amount of the money order with the commission due on it to the Post Office by book transfer. He should obtain an individual receipt from the Post Office in respect of each such money order, check it with the amount deducted from the bill and transmit it to the drawing officer for record.
217. When the Government have authorised the head of an office to send bills of specified kind to the treasury by post the Treasury Officer should remit to the drawing officer by postal money order the amount passed for payment (less the money order commission) in respect of each such bill duly sent to the treasury, and should treat the money order commission as a contingent charge of the drawing officer.
(i) Subject to the exceptions described in direction (ii) below, the Treasury Officer or other disbursing officer concerned should remit to the person entitled to the refund any amount not exceeding `100 that is due for refund by postal money order at the expense of the payee on receipt of a refund order passed by the competent authority, without any avoidable delay,and, in any case, within one month from the date of the refund order, without waiting for an application from the payee.
In rare cases, where he feels that it would be risky to send the amount straight away to the person entitled to it by postal money order, the Treasury Officer or other disbursing officer may issue a notice inviting the payee to appear and receive payment in person at the treasury or other office concerned, and inform him that, if he fails to appear within one month (or such longer period as may, when necessary, be specified), the amount to be refunded will be remitted to him by postal money order at his expense.
(ii) Any amount not exceeding 12 P. which is due for refund and any amount exceeding 12 P. which is due for refund and is payable to several parties in sums not exceeding 12 P. each should be credited to the Government. Any amount exceeding 12 P. but not exceeding 50 P. which is due for refund and any amount exceeding 50 P. which is due for refund and is payable to several parties in sums not exceeding 50 P. each (and not all below 12 P.) should remain credited to the Government unless a claim is preferred by the person entitled to the refund, in which case the amount to be refunded to him should be sent to him by postal money order at his expense unless he appears in person to make his claim and takes payment in person.
(iii) When the Treasury Officer sends an amount by postal money order with reference to these directions, he should follow the procedure laid down in Rule 216 (b) above for sending money orders. He should state briefly the purpose of the remittance in the acknowledgment portion of the money order form in continuation of the printed entry “ Received the sum specified on the reverse on ………………………………….” leaving sufficient space below this manuscript entry for the payees’ signature or thumb impression. When he receives the money order acknowledgment duly signed by the payee, he should attach it to the usual form of receipt (Form T.R. 67) in which he should show clearly the full amount of the refund and the deduction made from it on account of the money order commission and then dispose of it as a paid voucher in the usual way.
(iv) The Treasury Officer should issue postal money orders with reference to these directions only in the first half of the month, so that he may be able to send complete vouchers for the payments with the monthly treasury account.
(a) When a bill, or other document is paid wholly by “transfer”, that is, by entry of the amount in the accounts as a receipt under some head of account, no cash is paid out and the Treasurer should neither enter the item in his cash book nor stamp “Paid” on the bill, or other document. When the entries in the accounts in respect of a payment by transfer are complete, the Section Head in the Accounts Department should stamp “Paid by transfer” on the bill, or other document.
Exception.—(1) Deleted.
Exception.—(2)In respect of inter departmental adjustment involving manufacturing, production or supply of articles or repair operations the following procedure shall be followed.
(b) When a payment is to be made by transfer to a revenue or receipt head for which a subsidiary register is maintained (e.g., Land Revenue) the Treasury Officer’s payment order should indicate the major and detailed heads affected as in the following example:—
*Pay `………..by transfer to credit of 029. Land Revenue (a) Land Tax”.
(c) When a bill is presented for an amount to be paid in the form of service postage stamps required by the drawing officer, the Treasury Officer should pass it for “payment by transfer”, issue the stamps, enter the amount in the list of payments and credit the amount of the bill to the appropriate head. He should refuse payment if the certificate as to the disposal of the previous supply of such stamps, referred to in Rule 192 (a) above, is not furnished with the bill.
(d) When the amount of a bill or other document is payable partly in cash and partly by transfer credit to some head of account, an entry should be made in the number book for the transfer credit and the Treasury Officer should show separately in his payment order the amounts payable in cash and by transfer respectively. The Treasurer should stamp “paid” on the bill or other document in respect of the cash payment, and the Section Head in the Accounts Department should, after completing the necessary entries in the accounts, stamp “Paid by transfer” on it in respect of the payment by transfer.
(e) When the amount of a bill or other document is to be paid partly at the district treasury and partly by one or more cash orders payment at sub treasuries, the Treasury Officer’s payment order should be in the following form:¬
(1) Grants-in-aid to local bodies, private institutions, etc., (except grants to universities and grants to local bodies for water supply and drainage schemes).(2) Scholarships and stipends.(3) Contributions (except those accounted for under the head “71— Miscellaneous”).(4) Pay of Accountants under local bodies who are not Government servants.(5) Leave salaries of gazetted government servants.(6) Pay and allowances of government servants whose services have been lent to local bodies when charged direct to the Government in the first instance.
The Treasury Officer’s pay order should appear only on the original bill payable at the treasury. He should endorse a certificate of payment on the “Not payable” duplicate bill and transmit it to the prescribed departmental controlling officer.
223. Treasury Bill Book.
Exception 1.—Bills for personal claims of gazetted government servants and of non-gazetted government servants who are specially authorised to draw their claims on Gazetted Officers’ Salary or T.A. bill Forms under Rule 169 for pay etc., need not be entered in the Treasury Bill Book.
Exception 2.—The Treasury Bill Book need not be presented along with any contingent bill endorsed in favour of a private party or with police department’s bill relating to bus owners claim or with travelling allowance bills of the Railway Police and Criminal Investigation department which may be paid at Sub Treasuries without pre-audit by the Treasury Officer.
NOTE 1.— Bills for personal claims of gazetted government servants and of non-gazetted government servants who are specially authorised to draw their claims on Gazetted Officers’ bill forms under Rule 169 for pay, etc., if they are drawn by superior officers under Rule 211 (b) shall be entered in the Treasury Bill Book pertaining to the office of the Superior officer which should be presented at the treasury along with such bills and in such cases the restriction in Note (4) below shall not be applicable.
NOTE 2.— In respect of contingent bills endorsed to private parties, the particulars of the bill shall be entered in columns 1 to 3 the details of the party in column 5 and the word “Endorsed” shall be entered in column 14, under the signature of the officer signing the bill in column 13. As the proceeds of these bills are not to be entered in the Cash Book, columns 7 to 11 to be filled in by the Treasury Officer may be left blank.
NOTE 3.— The Treasury Bill Book shall be supplied by the Treasuries at the rate of one book for each institution maintaining independent sets of accounts and cash book, on requisition from the drawing officer concerned. The Treasury Officer shall fill up, attest and sign the first fly leaf of the Bill book before it is made over to the drawing officer. The drawing officer concerned shall be responsible for the proper maintenance of each of the Bill Books so obtained by him. An officer drawing bills on more than one treasury or sub treasury shall obtain separate Treasury Bill Books from the respective Treasuries. He shall enter the bills to be presented in each treasury or sub treasury in the Bill Book issued by the concerned Treasury.
NOTE 4.— A Treasury or Sub Treasury Officer shall refuse to accept any bill if it is presented along with a Bill Book which has been used for presentation of bills on another Treasury.
NOTE 5.— A Treasury Bill Book shall be used till all the pages in the Book are exhausted or till the end of the financial year, whichever is earlier or till the Bill Book in use is irrecoverably lost. A fresh Bill Book shall be issued by the Treasury or Sub Treasury on presentation of the requisition in the printed form appended to the Bill Book, except for the issue of a Bill Book for a new financial year or in continuation of a lost one all requisitions for Bill Book shall be accompanied by the Bill Book in use, so as to enable the Treasury or Sub Treasury Officer to satisfy that the book has been completely used up and the blank columns have been cancelled by the drawing officer.
NOTE 6.—A fresh Treasury Bill Book shall be brought into use at the beginning of each financial year (i.e. entering the particulars of bills to be encashed from the 1st April onwards) and a second or subsequent volume shall not be brought into use in the same financial year unless the pages of the previous volume are completely used up or when the Bill Book in use is irrecoverably lost and a certificate to that effect is recorded by the drawing officer above the 1st entry in the new volume.
NOTE 7.—
(a) When a Treasury Bill Book is found missing the drawing officer concerned shall intimate the details to the concerned Treasury Officer. The latter shall thereupon take necessary precautionary measures to ensure that bills, if any, presented along with the Bill Book, alleged to be lost are not honoured by the Treasury.
(b) The drawing officer shall initiate an enquiry into the loss of the Bill Book and fix up the responsibility for its loss and take such further action as is deemed necessary.(c) If the drawing officer is convinced that the Bill Book is irrecoverably lost, he may send a requisition with office seal duly affixed to the Treasury concerned stating that fact and requesting for the issue of a new Treasury Bill Book. The Treasury/Sub Treasury Officer shall there upon issue a new Bill Book to the drawing officer concerned recording the fact that it is issued in lieu of the lost Bill Book on the first page of the book. The treasury officer shall simultaneously intimate the fact of issue of the new Bill Book in place of the lost one, to the controlling officer of the concerned drawing officer.(d) The drawing officer shall also reconstruct the lost Bill Book, with reference to the entries in the cash book, contingent registers, etc., of his office and verify the entries in the reconstructed book with reference to the subsidiary registers in the Treasury/Sub Treasury. The reconstructed Bill Book with the certificate reconstruction and verification with the Treasury/Sub Treasury figures recorded by the drawing office shall be made available to the inspecting officers for scrutiny.
(e) In case, a lost Bill Book is found out subsequently the drawing officer shall immediately cancel the blank pages and the requisition slip attached to the Bill Book under proper attestation. He shall also take steps to keep the same under safe custody, along with other used-up Bill Books. The fact of recovery of lost Bill Book shall also be reported to the Treasury/Sub Treasury Officer concerned.
NOTE 8.— The Treasury/Sub Treasury Officer shall not honour the bills presented for encashment, if he notices erasures or unattested corrections in a Bill Book, without reference to the Drawing Officer. It shall be the duty of the Drawing Officer to ensure that there are no erasures or unattested corrections in the Bill Book.
- Sub Treasuries
- The procedure prescribed in rules 210 to 229 in regard to the payment of moneys at district treasuries at stations where the treasury does not transact its cash business through the Bank, shall apply generally mutatis mutandis also to sub treasuries at such stations and at the headquarters of districts, except that, unless there is a specific order of the Government to the contrary in regard to any class of payments, no payment shall be made at any sub treasury except upon a cash order drawn by the Treasury Officer on the sub treasury or a bill passed by him for payment at the sub treasury. Alterations and corrections in pass orders on bills payable at sub treasuries should be attested by the full signature of the Treasury Officer concerned. Bills passed for payment at sub treasuries should be sent by the Treasury Officers concerned direct to the sub treasuries where they are payable, intimation being sent at the same time to the departmental officers concerned asking them to take payment at the sub treasury on production of the intimation duly endorsed by them in favour of the person to whom, or to whose authorise messenger, payment is desired. The intimation should be triplicate in Form T.R. 77.
A register in Form T.R. 18 shall be maintained at the Sub Treasuries for noting details of passed bills for payment before the bills are sent to the Treasurer for effecting payments. This register is to be maintained by the Sub Treasury Officers, duly initialling each entry simultaneously with the signing of the Pay Order, and before they are entrusted to the Treasurers for making payment. At the end of the day, if any bill is returned by the Treasurer without actual payment, the corresponding entry in Form T.R. 18 along with the related entries in the subsidiary and other registers should be cancelled under his initials.
- (a) A sub treasury shall pay valid claims of the classes specified in Appendix 13 without the Treasury Officer’s express pay order. A district treasury shall not, except under special arrangements or on particular occasions, pay claims which fall into any of those classes.
(b) When the office of the Accountant General issues an order to make a payment at a sub treasury, it shall ordinarily send the order to the Sub Treasury Officer through the Treasury Officer. If, on account of urgency, it is sent direct, the Accountant General shall inform the Treasury Officer to the fact and furnish the Sub Treasury Officer direct, if it has not already been done, with a specimen signature of the Audit Officer who has signed the order.
(c) Items placed in deposit by the Sub Treasury Officer himself without the authority of the Treasury Officer may be repaid on his own authority but amounts credited in other Sub Treasuries can be paid only on the orders of the Treasury Officer. The Director may, however, issue orders that, before repayment, all deposit repayment orders shall be forwarded to the district treasury for being passed for payment.
If any class of deposit is repayable at the sub treasury, it shall not be payable at the District Treasury also.
- (a) Payment of land cess and fishery rentals to panchayats.—
For paying fishery rentals or half-yearly or final instalments of land cess due to panchayats the Treasury Officer or Sub Treasury Officer should prepare a consolidated bill in triplicate, including the amounts payable by book adjustment as well as by cash, with full details as to the amount due to each panchayat which should be obtained from the Collector and draw the total amount only on the date fixed and notified to the President of panchayats to appear at the treasury to receive payment. The Presidents should be given 15 clear days’ notice of the day so fixed.
The three copies of the bill should be disposed of as follows:¬
(i) Original to the treasury as a voucher with the list of payments.
(ii) Duplicate to be kept in the treasury or sub treasury.
(iii) Triplicate to be sent to the District Panchayat Officer.
The Treasury Officer or the Sub Treasury Officer concerned should disburse the amounts in the following manner:—
If a panchayat has a banking account with the Sub Treasury, the panchayat should be effected by book adjustment. The Treasury Officer or the Sub Treasury Officer concerned should certify that such amounts have been credited to the accounts of the respective panchayats. When the Presidents appear in person the officer-in-charge of the treasury should disburse the amounts due to them and obtain their acknowledgments in the special register prescribed for the purpose. The amounts due to those panchayats, whose Presidents fail to appeal at the Sub Treasury on the day fixed, should be remitted to them at their expense either on that date, if convenient, or on the next days and the postal money order receipts and the payee’s acknowledgment; should be filed with the duplicate of the bill.If the disbursement is made by a Sub Treasury Officer he should after disbursing the amounts in the above manner, furnish a certificate of disbursement to the Treasury Officer retaining the special register. The Treasury Officer will arrange to receive individual certificates from each sub treasury, and on the strength of the same and on the strength of the records of disbursement made at the District Treasury furnish to the Accountant General along with the treasury account, a consolidated certificate of disbursement for purposes of audit. A certificate of payment should also be endorsed on the triplicate bill sent to the District Panchayat Officer concerned who is responsible for auditing the accounts of the class II panchayats.
(b) Payment of surcharge on stamp duty.—
The procedure laid down in sub rule (a) above namely, preparation by the treasury of bills in triplicate and sending the triplicate copy to the District Panchayat Officer shall be followed for payment of surcharge on stamp duty.
CHAPTER II
TREASURIES WHICH TRANSACT THEIR CASH BUSINESS
THROUGH THE BANKS
- At places where the treasury transacts its cash business through the Bank, all payments shall be made at the Bank unless the Government have specially ordered, in regard to any class of payments, that they shall be made elsewhere. At district headquarters stations where the district treasury transacts its cash business through the Bank the sub treasury payments shall nevertheless be made at the sub treasury.
NOTE 1.—In treasuries where cash business is transacted through the Bank, all pension claims will be paid at the treasuries themselves irrespective of any monetary limit. The amounts required for the payment of the pensions will be drawn from the Bank as an imprest.
Exception—As an exception to Note I above, pensions which are collected through the State Bank of India or the State Bank of Travancore, through their branches conducting Government business, will be paid at the Bank counters instead of a treasury counters.
NOTE 2.—All cash transactions relating to Treasury Savings Bank will be done at the treasury. *The procedure prescribed in Note 2 to sub rule (1) of rule 210, will be followed in Bank Treasuries as well.
𝗤258. The pension claims in a treasury where cash transactions are made through bank, the pension disbursement should be made:
(A) Through the Bank’s ATM counter
(B) Through pension section of the bank
(C) By the treasury directly
(D) By the Directorate of Treasuries
ANSWER:-(C) By the treasury directly
- (a) Except for bank drafts and cheques which shall be presented at the Bank for payment direct, all bills and other documents shall first be presented at the treasury. The Officer-in-charge of the treasury shall examine the bill or other document and if he approves and passes the charge, he shall enface on it an order to pay a specified amount. The order shall be numbered, dated and signed and the particulars of it shall be entered in the register of payment orders issued. The treasury shall then send the bill or other documents together with a list in duplicate of such bills or other documents to the Bank in a box through a special messenger who should be an employee of the treasury. The box should be properly locked and sealed in the presence of the Officer-in-charge of the treasury who should keep one of the two keys of the lock in his personal custody. The duplicate key should be in the personal custody of the agent of the Bank. On receipt of the box the agent will after verifying the seal to ascertain that there has been no tampering on the way, open the box with his key, verify the contents with entries in the list of bills or other documents and return one copy of the list with his acknowledgment of the bills and other documents and the box to the treasury through the messenger. Payment will be made by the Bank when the payee presents the token received by him from the treasury at the Bank. In passing bills and other documents for payment at the Bank, the Treasury or Sub Treasury Officer shall observe generally, rules 210 to 229 above.
NOTE 1.—Bills sent through messengers to the Treasury and the Bank should be endorsed by the drawing officer in the name of the messenger. The messenger’s signature should be taken on the bill itself,—
(i) in the drawing office, when it is endorsed in the messengers name, duly identified and attested by the drawing officer;
(ii) at the Bank, when the bill amount is actually paid to him;
(iii) the messenger should acknowledge receipt of the bill amount and discharge the claim before token is obtained from the Treasury.
NOTE 2—Requisition by the Accountant General or an Officer of the Indian Audit and Accounts Department authorised by the Accountant General in this behalf for obtaining Reserve Bank of India drafts for effecting monetary settlement of inter Governmental and other miscellaneous transactions need not be presented at the treasury, but may be presented at the bank direct without the express pay order from the Treasury.
(b) The above procedure should be followed mutatis mutandis in cases where bills are sent to the Treasury or the Bank by Government servants other than drawing officers. When the amount of a bill is to be paid partly at the Bank at the district headquarters and partly at sub treasuries, the Treasury Officer shall authorise payment of the bill partly in cash for the amount required for disbursement at headquarters and partly in drafts or cash orders for which formal applications should be attached to the bills.
(c) The Bank shall make payment strictly in accordance with the pay order of the officer-in-charge of the treasury, after obtaining on the bill or other documents a proper discharge from the payee in addition to the signature at the foot of the bill. All bills, cheques and other documents, passed by Treasury Officers and the Accountant General for payment at the Bank, as well as Interest Payment Orders, etc., being non-negotiable instruments warrant special precaution on the part of the Bank in the matter of identification of the payee. All such claims have normally to be presented by the payee personally, but where payment is desired to be made to an endorsee (other than a banker) or a messenger, the provisions of rule 188 (viii) or the rule in the Note under (a) above, as the case may be, should be strictly followed by the drawing officer. The Bank will not, however, disburse payments of such claims unless the Bank is satisfied about the identity of the person receiving payments as attested by the drawing officer in accordance with rule 188 (viii) or Note under (a) above, as the case may be. The Bank shall also verify before making the payment that the signature of the drawing officer attesting the payee’s signature tallies with that on the bill as passed by the Treasury Officer.
𝗤259. The bank shall make payment strictly in accordance with the pay order of the officer in charge of ___________
A:-Bank manager
B:-Treasury officer
C:-Cashier of bank
D:-None of these
Correct Answer:- Option-B
Payment of cheque including Public Debt Office interest warrants which are governed by the Negotiable Instruments Act shall be made in accordance with the provisions of that Act and any generally recognised practice established among bankers by custom.
A bill *pre-checked by the Accountant General and enfaced for payment at a Treasury or an authorisation issued by the Accountant General for non-recurring payments due to a gazetted government servant such as fees, honoraria, etc., should not be paid if it is presented at the Treasury three months after the date of enfacement or authorisation as the case may be. Such bills or authorisations for payments debitable to travelling allowance, contingencies, grant-in-aid, scholarships, stipend, etc., passed for payment and issued in one financial year shall not be paid after the close of that year even if three months have not elapsed since the date of enfacement/ authorisation. In all such cases where the period of validity is over, the bills/ authorisations should be returned to the Accountant General by the Treasury Officer with a non-payment certificate for cancellation of the enfacement/ authorisation, if fresh sanction or allotment of funds is necessary or for revalidation of the *pre-checked enfacement/authorisation as the case may be, by the Accountant General.
𝗤260. A bill passed by Accountant General for non recurring payments should be cashed:
(A) Before the close of the Financial Year
(B) Before the close of the Calendar Year
(C) Before 3 months from the date of order and before the close of the Financial Year
(D) Before 6 months from the date of order and the close of the Financial Year
ANSWER:-(C) Before 3 months from the date of order and before the v close of the Financial Year
(d) Payment orders issued by the Treasury shall be valid only for a period not exceeding ten days to be fixed by the Collector. If the payee does not turn up to receive payment at the Bank before the expiry of the fixed time, the Bank shall return the bill to the Treasury Officer for revalidation on further application of the party.
- When the drawing officer desires payment of a bill or other document to be made wholly or partly in drafts, he shall submit a formal application with the bill and indicate the manner in which he desires payment to be made in his receipt on the bill. If the Officer-in-charge of the treasury is satisfied that the issue of drafts is permissible he shall specify accordingly in the pay order the manner in which payment shall be made.
- 233. When the holder of a Government promissory note registered for payment of interest at a Treasury which transacts its cash business through the Bank desires to claim interest, he shall present it to the Treasury or Sub Treasury Officer concerned, who shall examine it make the necessary record in the manner prescribed in the Government Securities Manual and, if interest is payable to the holder under the rules, give him an order on the Bank for payment of the amount due.
234.The treasury shall prepare all advices or certificates of payment which have to be sent to any public officer or department under any rule since the point to be advised or certified is not that the moneys have been, paid out by the bank but that the payment has been duly entered in the treasury accounts.
- Treasury Bill Book.—The Treasury Bill Book need not be presented at the bank along with any bill passed for payment at the Bank. The Treasury should fill up columns 7 to 11 of the book even when the payment is made at the bank and the government servant in the Treasury who initials the entries in the Treasury Bill Book should make a note of the objection or disallowances in the relevant columns and remark columns as the case may be over his initials.
- [Omitted][G.O.(P) 386/80/Fin., dated 18th June, 1980]
237.Special to Judicial Department.—Repayment of Civil Court’s and Criminal Court’s deposits.¬
(1) High Court.—The repayment of deposits in the High Court is governed by the original and appellate side rules of the High Court contained in the “Civil Rules of Practice”.
(2) Other Civil Courts.—When any person presents an order of a civil court for repayment of a deposit in whole or in part, the Bank should require him to acknowledge receipt of the amount on the reverse of the order. If he is not the person named in the court’s payment order, the Bank should require him to satisfy it that the person named in the court’s order has signed an acknowledgment of receipt on the reverse of the order and has authorized him to receive the payment.
Every order of a civil court for repayment of a deposit should be taken to the Treasury Officer for countersignature before it is presented at the Bank, unless the Bank keeps a personal ledger account for the deposits of each court. Each civil court for which the Bank maintains such an account should intimate the Bank, from time to time the amount of the lapsed deposits which should be deducted from the balance shown in the account and the pass book.
The Bank should not make payment on any order for the repayment of a civil court deposit which is presented after the end of the account month in which it was issued (c.f. Rule 206 above).
.
The bank should not make payment on any order for the repayment of a revenue deposit or a criminal court deposit, unless it is presented before the expiry of three months from the date of issue or before the close of the financial year in which it is issued, whichever is earlier (c.f. Rule 207 above).