Part III Receipt Of Government Moneys And Payment Of Such Moneys Into The Government Account

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

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

(i) Legal tender coin,

(ii) Legal tender currency or bank notes,

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

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

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

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

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

* [G.O.(P) 176/84/Fin. Dated 26th March, 1984. ** Deletion [G.O.(P) 648/88/Fin.dated 1st October, 1988] # Insertion[G.O.(P) 421/09/Fin. dated 30th September, 2009]

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

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

NOTE 1.—The State Bank of India, the State Bank of Travancore or the branches will collect the cheques tendered in payment of Government dues on the following terms and conditions:—

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

collected free of charge.

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

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

NOTE 2.—Cheques drawn in favour of quasi-Government institutions such as Panchayats, Municipalities, the University, the Electricity Board, etc., the transactions of which are mostly conducted through their Personal Deposit accounts with the treasuries‡ ‘and private institutions which are having P.D.Accounts operated

† Addition [G.O.(P) No. 648/ 88/Fin. dated 1st October, 1988.‡Insertion [G.O.(P) 116/74/Fin., dated 10th May, 1974]

in treasuries’ will also be accepted at treasuries and the proceeds of such cheques will be credited to the accounts of those institutions with the treasuries. The collection of such cheques will be made inaccordance with the provisions contained in Note (1) above. The bank commission and/or other cheques involved in the collection of cheques received at the treasuries from the above institutions will be recovered from the proceeds of the cheques and the next amount alone will be credited to the accounts of the institutions concerned.

NOTE 3.—A government servant receiving a cheque which is to be credited to a Personal Deposit Account or a banking account of a Local Fund kept at a branch of the State Bank of India shall collect from the party concerned full commission charges, if any, payable to the State Bank on such cheques.

NOTE 4.—When cheques on which commission charges are payable are accepted, credit in Government accounts will be afforded only for the net amount realised after deducting such charges.

NOTE 5.—Officers-in-charge of Departmental Hostels and Tourist Bungalowsunder the Tourist Department are authorised to accept the “RupeeTraveller’s Cheques” of the following Banks in settlement ofdues to Government:

1. The State Bank of India.

2. The Punjab National Bank.

3. The Bank of Baroda.

4. The Bank of India.

5. The Central Bank of India.

NOTE 6.—†Bank cheques presented by the depositors of Treasury Savings Bank for credit to their account will be collected in accordance with the provisions contained in Note 1 above:

‡NOTE 7.—When a cheque presented by a Party to a Departmental Officer,in satisfaction of Government dues is not honoured onpresentation, the cheque concerned will be returned by the bank

† Insertion [G.O.(P) 303/73/Fin.dated 23rd July, 1973]

‡ Addition[G.O.(P) 221/93/Fin.dated 18th March, 1993]

to the Departmental Officer with a request to reimburse the handling charges. The Departmental Officer shall, within 7days from the date of receipt of the bounced cheque, drawand disburse the amount of handling charges to the Bankdebiting the expenditure under Office Expenses. The amountso disbursed to the Bank shall be realized from the partyin cash and remitted to Government account at the earliest.

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

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

substituted, namely:—

*NOTE 1.—All receipts must be written in figures and in words in the original and such other copies of chalans in Form T.R.12 as are required to be given to the tenderers of moneys and signed in full over the “cash received/received payment” stamp. Other copies of the chalan and interim receipts may however beinitialled against the amount already indicated therein over the “cash received/received payment” stamp.

NOTE 2.—Receipt Book in Form T.R.5 will be printed with interleaved perforated copies to be taken by carbon process. Copyingpencils and double faced carbon papers should be used forthis purpose. The original should be retained as office copy and the duplicate issued to the party.

$NOTE 3.—The Postal Money Order received shall forthwith be entered in a register of Money Order received in form T.R. 5A. The Officer while signing the money order acknowledgement, will simultaneously initial the entries in column 5 in the register in Form T.R. 5A. Total amount received as per the register in Form T.R. 5A shall be entered as a single entry in the receipt

† Substitution [G.O.(P) 76/95/Fin. dated 21st January, 1995] * Substitution [G.O.(P) 494/75/Fin. dated 24th October, 1975] $ Insertion [G.O.(P) 76/95/Fin. dated 21st January, 1995] side of the cash book in form T.R. 7A, giving the details of T.R. 5 receipts in column 2 *In view of the computerisation in Motor Vehicles Department, the computer generated Form T. R.5 (C) shall be issued in lieu of Form T.R.5. The receipts shall be in triplicate, the original copy shall be issued to the remitter for the purpose of attaching the same with the application for which he seeks service from the office, the duplicate shall be retained in the office as record and the third copy shall be given to the remitter as acknowledgment This amendment shall be deemed to have come into force with effect from 25th October, 2002.

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

NOTE 1.—When a cheque is not honoured on presentation, the accompanying chalan should not be returned by the receiving bank but should be retained and destroyed in due course.†Only the dishonoured cheque should be returned to thepresenter along with claim for reimbursement of handlingcharges, if any, and the preliminary acknowledgement of thereceipt of the cheque should be got back from him.

NOTE 2.—The officers who are authorised to collect money should bespecified and they should be asked to give the payer a receiptin the prescribed printed form in all cases. They should keep a complete account of the receipt books that they havereceived and should be able to produce them always used or unused. The books should be carefully examined to see

* Insertion [G.O.(P) 180/09/Fin. dated 12th May, 2009] ** Substitution [G.O.(P) 103/82/Fin., dated 5th March, 1982] † Substitution [G.O.(P) 221/93/Fin. dated 18th March, 1993] that the number of forms contained in each is intact and a certificate of count recorded on the fly-leaf. Ordinarily more than one book should not be used at one and the same time and a new book should be brought into use only after the old one is exhausted. The stock register of receipt books should show the dates on which a book was brought to use and the date on which it was completed. Counterfoils of used receipt books should be kept under lock and keys in the personal custody of the head of the office.

NOTE 3.—The required printed receipt books (machine numbered) should be obtained by the head of each department or other controlling officer and distributed to all subordinate officers a stock account thereof being maintained showing the numbers of the books (and number of forms contained in each) received and issued to each individual officer.

NOTE 4.—At the time of inspection it should be seen that all the receipt books supplied to each office have been accounted for properly and that the amounts received as per receipts granted havebeen brought to the cash book.

91. When Government dues have to be paid by fixed date and payment as made by cheque with reference to item (iv) in Rule 89 (a), the payer should see that the cheque reaches the government servant authorised to receive it not later than the day before the fixed date. If the cheque is so received and is honoured on presentation, the payment should be treated as having been made on the due date. When a cheque is received on the fixed date or later, the date when the amount is credited in the Government account after realization of the cheques should be treated as the date of payment;*Provided that in the case of dues to the Motor Vehicles Department which are remitted in the form of Demand Drafts drawn on banks conducting Government business, the payment will be treated as having been made in time, even if the Demand Draft is presented to the Officer authorised to receive it on the due date only.

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

* Addition [G.O.(P) 40/82/Fin., dated 28th January, 1982]

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

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

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

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

** Provided that in the case of Trivandrum Public Library all amount received in the Book Room upto 4 p.m., each day along with the previous day’s receiptfrom 4 p.m. to 7 p.m. shall be brought to the main cash book on the same day. All receipts in the Office Room upto 5.15 p.m. each day shall also be accounted for inthe main cash book on the same day itself.(iii) The cash books should be closed regularly and completely checked. The head of the office should verify the totalling of the cash book or have this done by some responsible subordinate other than the writer of the cash books

and initial them as correct.

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

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

* Addition [G.O.(P) 639/78/Fin., dated 22nd August, 1978] ** Insertion [G.O.(P) 304/76/Fin., dated 29th September, 1976]

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

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

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

NOTE.—The functions assigned to the head of the office in sub-clauses (i) to (iii) and (v) and (vi) above may be performed by any other gazettedsubordinate officer specifically authorised by Government in this behalf. [See also Rule 131(c)]. *(b) When a government servant who does not maintain a cash book as prescribed in clause (a) above is authorized to receive any money on behalf of the Government, he shall, on receipt of such money, grant a temporary receipt in Form T.R. 5A to the payer and either remit the money into the treasury with a chalan in duplicate and send the receipted chalan with full particulars such as the number, and date of the temporary receipt to hisimmediate superior officer who maintains a cash book or where there is no treasury in or near his headquarters remit the money to the same superior officer with a remittance slip. The officer who maintains the cash book shall, on receipt of the chalan or the money and the remittance slip, enter the amount in the cash book and send a final receipt in Form T.R. 5B to the subordinate who received the money in the first instance for delivery to the payer within a month.

† Insertion [G.O.(P) 176/73/Fin., dated 29th May, 1973] * Substitution [G.O.(P) 1065/92/Fin dated 14th December, 1992]

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

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

CERTIFICATE

The receipts in book No………….............… are complete and in consecutive order from……................…….. to……….....................………

Signature:

Date: Designation:

NOTE.—Amendment to rule 92 (b) shall come into force at once. (c) Except when he remits money to a superior authority under clause (b) above, a government servant who receives any money in the form of coin

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

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

* Substitution [G.O.(P) 1065/92/Fin dated 14th December, 1992] † Substitution [G.O. (P) 334/77/Fin.dated 6th September, 1977]

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

NOTE 1.—The departmental officers collecting money on behalf of Government shall be responsible for the correctness of the Head of account to which the proceeds are to be credited.

NOTE 2.—The departmental superior officers collecting the proceeds of the cheque/bank drafts shall send the chalans to the subordinate officer who received the Bank drafts/cheques.

NOTE 3.—Classification noted in such chalans shall also be checked up by the Treasury Officer before finally incorporating in the treasury accounts”

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

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

(i) [Omitted] [G.O.(P) 712/81/Fin., dated 28th October, 1981]

*(bb) A Government Servant who is permitted to open a P.D. Account under sub-rule (b) shall account for all moneys received by him

*Addition [G.O.(P) 712/81/Fin., dated 28th October, 1981]

towards such P.D.Accounts in his office cash book in Form T.R.7A and remit them into the Treasury on the same day or on the next working day. He shallalso maintain separate detailed accounts of the transactions pertaining tothe fund administered by him in the manner laid down in the departmental manuals, codes, rules or orders creating the fund. If there are no specificprovisions in the departmental manuals, codes, orders, etc., creating the fundas to the manner in which detailed accounts of the fund are to be kept, detailed accounts shall be kept, in the following manner, namely:—

(1) In cases where the amount deposited has to be refunded to the remitter or in cases where the deposits lapse to Government after a specific period, the government servant administering the fund shall maintain a simple ledger account in Form T.R.7B and also a register of deposits in Form T.A. 13 and a Register of repayment in Form T.A. 14 of the Kerala AccountsCode, Volume-II by modifying the relevant columns “Initials of T.O. “ into “Initials of the Administrator of P.D. Accounts” and changing the words ‘ daybook’ in Column-8 of T.A. 13 into “T.R. 7B”. Each item of receipt should beentered in the register of deposits as a distinct item assigning serial numbers in chronological order in separate series for each financial year. The directions contained in Article 64 to 67 of Kerala Account Code, Volume -II shall be followed mutatis mutandis by the government servants concerned in maintaining the above registers;

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

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

(4) In whatever manner the accounts are maintained, the Government servant concerned should reconcile his accounts periodically at least once in a month with the accounts kept by the treasury and prepare a reconciliation statement at the end of each month and see that the closing balance of the month (T.R. 7B) agrees with the balance in the account kept by the Treasury, subject to the deductions on account of cheques issued, but not cashed and additions on account of remittances made at the Treasury, but not incorporated in the Administrator’s P.D. Accounts. He should also furnish to the Treasury at the end of each financial year a certificate showing the closing balance in the account as on the 31st March of each year after reconciling the balance with the Treasury figures. In the case of Personal Deposits which lapse to Government after a specific period, the Government Servant administering the P.D. account, should also prepare and furnish to the Treasury before the 15th April every year a statement of deposits lapsed to the Government at the close of each financial year and deduct the amount so lapsed from the opening balance for the next year.

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

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

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

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

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

NOTE—1 (b) Interest realised from the Bank shall be credited in the accounts to the head ‘Civil Deposits-Personal Deposits’.Normally payments in such cases are made by the

Treasurer of Charitable Endowments, only on receipt of requisition from the administrators for amounts required for immediate disbursement and it will not be necessary to credit the amount again to the Government

account. In order, however, to ensure that no unutilized amount is retained by the administrators, they shall send certificates of disbursements to the Treasurer of Charitable Endowments together with unutilized balance,

if any, which shall be credited into the Personal Deposit Account.

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

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

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

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

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

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

NOTE—(2) Amounts required for payment of scholarships under the National Scholarship Scheme, National Loan Scholarship Scheme and the Scheme of Merit Scholarships administered by the Ministry of Education will be paid in advance in two installments to the institutions in which the scholars are undergoing studies. The head of each institution (whether Government or private) receiving such amounts is permitted to open a personal deposit account in his name in the local treasury. The amounts received by him for payment of the above mentioned scholarships should be credited to the personal deposit account and the amounts actually required for disbursement should be withdrawn by means of cheques whenever necessary. 94. Issue of duplicates or copies of receipts.—No government servant may issue a duplicate or copy of a receipt granted for money received by him on the allegation that the original receipt has been lost or is not available. A certificate may, when necessary, be given that on a specified day a certain sum was received on a certain account from a certain person, and a fee of

*two rupees shall be levied for every such certificate issued to a private party. This prohibition extends only to the issue of duplicate on the allegation that the original has been lost, and does not apply to cases authorised by these rules or by special orders of the Government in which duplicates may be prepared and tendered with the originals.

SPECIAL INSTRUCTIONS FOR CERTAIN DEPARTMENT

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

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

SPECIAL TO THE JUDICIAL DEPARTMENT

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

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

SPECIAL TO THE PUBLIC WORKS DEPARTMENT

97. Receipt of money by government servants in Public Works Department.—Only Divisional Officers, Sub Divisional Officers and other Government servants specially authorised by the Government have power to issue final receipts for money received on behalf of the Government. The Head Clerk or Cashier may, when specially authorised to do so by Divisional or Sub Divisional Officer, receive money at headquarters when the latter is in camp. Whenever he does so, he should promptly issue a temporary receipt in Form T.R. 9 for the cash actually received by him and simultaneously enter the amount in the cash book. A final receipt in Form T.R. 10 in confirmation of each temporary receipt should be signed by the Divisional or Sub Divisional Officer, as the case may be, and issued to the payer as soon as that officer returns to headquarters. When a Section Officer collects revenue from parties to whom grass plots, fruit trees, canal berms, etc., are leased or receives money from the sale of materials, etc., and when any government servant who is not in charge of a cash book similarly receives any money on behalf of the Government in exceptional circumstances, he should keep it separate from the imprest and any other cash in his charge and should remit it at the earliest opportunity to the Sub Divisional Officer (or other nearer superior officer having a cash book). Along with the money he should send a remittance slip in Form T.R11 on the back of which he should enter full particulars of the amount in question and the date of receipt by him. He should also send a copy of the remittance slip to the Divisional Officer for check of the receipt entry which should appear in the copy of the sub divisional or other cash book. The Section Officer or other government servant who receives the money in the first instance should also issue promptly to the payer a temporary receipt in Form T.R. 9. The Sub Divisional Officer or other nearer superior officer who maintains a cash book should, on receiving the remittance slip with the money fill in the two forms of memorandum of acknowledgement attached thereto in duplicate, make the necessary entry in the cash book and send forthwith to the government servant who collected the money a copy of the memorandum of acknowledgment and final receipt in Form T.R.10 for issue to the payer in confirmation of the temporary receipt. If the memorandum of acknowledgment and final receipt are not received by the government servant who collected the money within one week of his sending the cash he should forthwith report the fact in writing to the Sub Divisional Officer by name and obtain them.

NOTE—1 The forms for temporary and permanent receipts (Forms T.R. 9 and T.R. 10) should be printed and bound in books, in such a way that the copy to be issued to the party as a receipt and a carbon copy to be retained as the office copy may be prepared simultaneously with carbon paper. The pages of the books should be machine-numbered.

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

“CERTIFICATE

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

Signature……..............………

Date…………… Designation…............………”

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