TAMIL NADU TREASURY CODE

VOLUME - 1
FIFTH EDITION

(Corrected upto 31-3-91)

(r'

GOVERNMENT OF TAMIL NADU

il992.

PRINTED BY THE DIRECI'OR OF STATIONERY AND

PRINTING, MADRAS ON BEHALF OF TIIB

GOVERNMENT OF TAMit.: NADU

11992,

:-z

PREl1'.ACE TO E'lF'l'H BJJl'l'IO .

'f l1e previous ed ition of thi
30th J'un:c 1980,,

Uode

stand, corrected

up to

, ,1

l
\

J
It.

This edition has been comprehonSively revised with refer.

ence to the formation of the Treasury and Accounts
Depart..
ment.

Amendments is,med from 1st July ]!)80 o 31st :i\Iarch 1!Hl0

have also been incorporated in this edit ion.

Errors or omissions, if any, found in
brought to the notice of the Secretary
Finance Department.

this Volume may be

to the Govemmenl,

[,

'

113-15-1
Dated: 16th April 1991.
Finance Department,
Govern ment of Tamil
Nadu

K.

-Alk\..Y.AK\,

Su::,ef(( !'Y to (!01ernme1l l .

,.

TAB!.E OF CONTENTS.

Part I
Pari II
Part III
Index

The Tamil Nadu Treasury Rules

Subsidiary rules and executive instruc
tions under the Tamil Nadu Treasury
Rules
Miscellaneous
statutory
executive instructions

rules

and

1-18
18-340

341-375
37&-423

CONTllNTS.
PAR1'

Section
.
m,mber
.ij

III.

I.

Pages.

.Dtscriptiori

I.

Shott title auJ commc: nc' ment

II.

Definit ions

Locat io n

IV.

l '

..

13
3

Govern ment Ac2oul1t

or

moneys

stand ing i n the

General sy.> t em of co1.rol over t rca'>ury

District-trcast1r ic ::
Sub-treasuries

..

Office of the P.i.y ::md Accounts Officer,

Madras

v.

Pay ment of moneys into t he Governmen t

Account

VI.

Cllstody of moneys relating to or standi1ll?

in the Government Accou nt
-

\ IL

Withdrawal of moneys from t l.c Govern

ment AccountDefiniit on

General Ru le

...

..

.i>owcr of t he Accounlam Gcneral

Special imtrncL iom L o Treasury Officers ..

5-11

10

0
JO

Payments
und e r

special aut horisation of the Collect

or . .
..
Instructions to {lrawing officers ..

10-12

12 -13

14

14

li

.)ectiu 1i

number
,
\' ll.
lX,

x.
X I.

XII.

Dcscriptiou .
'; _ - , ; :.,.

Transfe1 of moneys Jii{s1 and ing in the

Government l\ccount

Pa gei

'
14

Responsibili ty for mone)'s. 'withdrawn-

Treasury officer

15

Drawing Offieers

15

1.0ter-Government t iansact ions

Receipts and d isbursements of the State in
t he U nit ed K ingd om
Suppleme [lt al

[6-17

17
17-18

"

"'

'

cONTENTS.

PART II.
Dac:ription,

Subsidiary rules and

Puges.

instrr.cti<,ns.

(I)

(2)

(3)

CHAPTER I-Locat ion of moneys stand ing in t he

Governmen! Account.

]nslructions under Treasury Rule 3.

Transact ion of
Government
2 t reasury bu iness t hrough

J nstruct ions 1-

18
18-19

t he Bank.

Cw>tody and use of t he Cypher Instructions 4-7

C( de, the "Treasury Agencies
Private check signal book and
th<' secret Memlrandum of
difference between genuine
and forged currency notes of
t he Reserve Bank oflndia.

!9-22

CHAPTEK JI-General system of control over t

reasury. Subsid iary Rules and Instruct ions u nder
Treasury Rir ie 4. District Treasuries-

esponsibilit ies of the Collector S,r{s. l-6, Inst ruct ions

and 1he Treasury Ofl.icer and
1-7.
1he organisation of t he trea
sury.
Verificadon and certification of
S. rts. i -9 , 1ns'.ruct
montlily cash balance, et.

II,

Monthly accou nt s
Procedwc to be followed when a
new Treasury Off icor is
appointed to a district.

ions k -10.

ln.,t ruct iom:l l -1?

S.R. J O

2J-2S

25-27
28-29

29

I
Description.
and
(lJ

Inspection of district treasuries,

S11bsidhtry ru/1.'s

i11structions.
(2)

(3)

I nst ruct ion 13

29-30

Subsidiary Rl.iles and Instruct ions und er TreasuryRule 5.

Sub-Treasuries-Location of sub-t reasuries

Instructions

1-3.
S.R. 3, Instruct
ions

Sub-treasury
Officer

3!-32

S.Rs, 1-2,

32-33

4-5

. Responsibilit ies of the Sul-iTreasury Office, and t he

Taluk Head Accountant .
Periodical examinat ion of
cash
balances, etc.
Verification and certificat ion of
cash balance, etc.
:Monthly accounts

Inspection of sub-treasuries

S.Rs. 6-7

33

S.R. 8
S.Rs. 9-10, Inst
ructions

33

:=t J-34

7-12.

Instructio n 12
S.Rs. 12-13, Instruc
tion 14.

Inspection of collecting: d epots. Instruction 15

34

,5
35

Instructions under Treasury Rule 6.

Office of the Pay and Accounts
Officer, Mad ras.

35

CHAPTER 111-Paymeut of moneys into t he Government

Accou nt.
Instructions under Treasury R fo 7(1).
Charitable 'E ndowment s
Instructions und er Treasury Rule
7i)).
Appropriation of depart mental Instructions 1-3
Reoeipts for
d epart mental

:,xpendit
ure.

36

37-39

lnstruction under Treasury Rule 9.

Investment of moenys with
_, ......
drawn from the Government
Account.

40

Pag
el,

Description.

(I)

Subsi
diary
rules
ond
instr
uctio
ns.

(3)

(2)

RECEIPT OF MONE YS By GOVE RN M E NT

SERVA NTS (OTHERW!SE THAN AT A
TREASURY).
41-51
Rules and inst ructions applirnbk S,Rs.
1-4 a nd 60 to department s genera lly
5
Instruction 3-3B.
1
Special to the Judicial Departme n1.
Jnstn'ction 4

52-54

Special to the Public Works and S R. 5,

Instruct ions Electricity Departments
5-6A.
Procedut e for receivi ng quasi-pu blic
S.R. 7 moneys.
RECEIPTS OF MONEYS BY THE TREASURY OR
THE BANK.
Genera l
S.Rs. 8-9A ..
Chalans- Rules and Instructions-

5
5

S.R . 10

5557
5861

Applicable

to

dt:pa
rtmems

generally.

S.R. 10, Intruct

ion
7-10.

Specia l to the Forest Department. Tnstructions

1 J -14 Special
Department.

to the

Public

Wo1 ks

Tnstnictfo rn 15-16

6162
62fl
( 364

PROCEDU RE IN TREASURIES,
Treasuries which do not tra nsa ct their er.sh busi ne ss
thrcl,_gl; t he nnl .

Sub-treasuries

S.R. 12

InstructionsApplicable to departments geneInstructions 17-20 rally.

64-65
6566

Special to t he 1udicial Depa rtment, Instruction 21

Numbering of cbalans

vmae remittances
Amanaths ..

S.R.13
S.R. 14
S.R. 15, Instructions 2227

67

vi

Dcscription.
and

Subsidiary rules
instl'uctions.

(3)

(2)

(I)
Receipt s .for money- Rules and

Pages,

lnstru.c!ions71-73

.--\pplicablc to departments gene- S,R. 16, l ntructions rally.

28-30

73

S_:J ciat to the Judicial Department. I nstruct ion 31

ltsucof consolidated receipts :elating to certain departmentsForest Department

Public Works Department

S.R. 17

73

S.R. 12

74

Treasuries which tra nsact their ca sh bus i n< s tl1rcuh the Ba n k.

Payments into the Bank by private pcrsons
RuTes 1,md Instructions-

Applicable to departments gene

rally.

74-78

S.R. 19, Instructions

32-34.

Special to the Judicial Departmenl , Inslrllction 35

78

Payments into the Bank by Government ServantsAma naths .,

Village remittances

S.R.
20
}
S.R.21
Instruct ion 36

79 -80

..T nstruction 38

80

Advice of certi:lic_ate of receipt t o

be sent by the treasury and the S.R. ,3

81

issue of consolidated receipts

by

CHAPTER IV-Custody of moneys relating to or standing

"
Government Account.
Subsidiary Rules and Instuctions under Treasury Rule l l,

in

the

Moneys in the hands of Govern- S,Rs. 1-2. lnstrncment servant<;.

tions 1-

2.

bescrtpilon.

82-84

Subsidiary rules
and instruattons.

()

(2)

l'a;t,.
(3)

MONEYS HELD IN THE

TREASURY TREASURY CASH
BALANCES.

'

District treasuriesCustod y and verificat ion of the

t.reasur y balance.
Treasury strong room ..

S.R.3 . .

..

..

84-86
87
88

Instruct ion 4

Treasury padlocks and keys

lnstruttion 5

Verificat ion of t reasury balance

when there is a change of
Treasury Officer or Treasurer,

S.R, 4 ,

Responsibilities of the Treasurer

and the Shroff for t he handling
of moneys and the securit y to
be furnished by them,

S.Rs. 5-SA. lnstruc t

i@ns 6-7, 7A

92-93

Precautions agains1 substitut

ion of coins in treasuries:

Instruction 8 .

93-94

Storage of t reasure

S.R. 6

Receipt of moneys into and issue

S.R. 7

..

of moneys from double locks.

Sub-treasuriesSub-t,easuries
(other
t han
S.R. 8 ..
Deput y Tahsildar's sub
treasuries)Strong-room
and st crngc of treasure.
Deput y Tabsild ar's
subS.R. 9, Instruct ion
9 treasuries and collect ing depots.

89-9!
92

C
U

RRENCY CHEST BALANCES.

Custod y and verificat ion of
15 currency chest balances,

113-15-2

Instruct ions 10-

..

94--95

..

95-97

..

97-103

103-105

1U5-uo

'

viii
Subsidiary rules
and instructions.

bt1cr/Jtlon.

(2)

(I)

Pages.

(3)

CUSTOD Y, ETC'., OF OTHER VALUABLES.

Stamps .

. . Instruct ion 16

ll 1

Instruct ion 17

Ill

Banderols
Opium ..

Instruction 18

l12

Cash chests, valuables, etc., Instruct ions 19-23

received at t he treasury for
safe custody.

112-119

CHA PTER V-Withdrawal of moneys from I he Government Account .

Instruct ion Under Treasury Ru ic 13.

120

Procedure for drawing moneys from the Bank by Government servants

of t he Puhlic Works and Forest Department.
Subsidiary Rules and Instruct ions u nder TreasurY Rulc 16.

General

S.R. I

120-122

Form (X Bills, etc.General (Proced ure for drawing S.n.. 2 ..

money for payment ot her

than pensions).
Procedure for payment
of Inst ruct ion I
pensions

122-133
l 33

Pay and allowances (includ ing

leave salary) of Government

servants-

Gazetted Government Servants. S.Rs. 3-6

Non-Gazetted
Government
servants_

133 -138

General ..
Absentees Statement
First drawal of pay
Increment certificate

S.Rs. 7-10
S.R. 11
S.R. 12
S.R. 13

138-142
142
143
143-144

ix
Description,
rules

Subsid iary

and instructions.

(1)

(2)

Arrear bills

S.R. 14

Pay of private police guards and S.R. J S

Pages.
(3)

144-145
145

additional police

Travelling allowances

S.R. 16

Payment of cost of tickets issued Inst r uction 2 , .

145-146
146-147

on motor bus warrants in the

police Department.

Drawal of pay and allowance for Jnstruction 3 ..

147-148

establishments in the Public

Works Department.

Other miseellaneous payments to

Government Servants-

Overtime fees ,

S.Rs. 17-17A ..

Contingencies and other miscell

aneous expendilure-

Bills for contingent

expenditure General
Instructions

149-153

S.R. 20, Instructions

153-154

Works expenditure charged

as contingent expenditure.

4-5,

Advances for inspecting officers

for contingent expendLure.
Recovery

S.Rs. 18-19

amounts attached

S.R .21

154

S.R.22

154

Instruction 6 .

155

by courts.

Certain special instructions

regarding contingent expendi
tun -

of private buildings for

residential purposes.

"

Jnlrnctiom; 7-7A.
Instruction 8
Instruction 9 .

155-156

156

!;7

Description.

Subsldiury ruk
s and
instructions.

(Q

9)

Page,.,
(3)

157

Drawal of contingent bills in t he Instruct ion IO

Public Works Department.

157-158

Grants in lieu of Magisterial fines S.R. 23

159-160

Educat ional grants-in-aid scholar- S.Rs. 24-24A.

ships, stipends and book allo
wances.
Drawal of Government scholar- Instruction II
ships m the AdiDravidar WelfareDepart ment.

I<l\l

160-161

Statement of amounts due to the S.R.

25 Government by a local body.
Compensation awarded by courts S.Rs. 26-26A
out of fines to injured part ies.

161

Refunds of revenue-General

162

S.R.27

Refunds of land revenue and Instruction 12-12A .,.

Commercial Taxes.

163-164

Jltefunds on account of stamps . . Instruction 13

164

Refunds of process and poundllge Instruction

164

14fees by courts of law.

ltefunds of registration fees

Instruction 15

ReftUtdS of excess receipts on

account of advcrtisument in
the Ga7,ette and ether cfficirJ
Publications.

Instruction 16

..

165

165

Refunds of college a nd examina- Imtruction 17

tion fees and fees pa id by publishers with reference to the Text
Book Committee Rules.
Jnstruction

Refunds of fines
18

Deicrjptlon.

Subsldiary rules
and instructions.

(I)

(2)

Refunds of excess recoveries of Instruct ion 18A

advances to Government ser
vants.
Loans and Advances

S.R. 28

Pagel.

(3)
167

167-169

Refunds of excess recoveries

of Loans and Interest.

Survey Department bills . .

Instruct ion
i&B

169
169

S.R.29
Bills for Survey charges in the S.R. 30

Revenue Department.

170

Repayment of deposits170

General

S.R. 31

Repayment of revenue deposits

Instruction 19

}71172

Repa yment of Civil Courts

deposits.

Instni ction 20

172

Repa yment of revenue deposits Instn;ciion 21

.t\nd Criminal Courts' deposits.

173174

Repayment of personal deposits. Instruction 22

) 74175

Refunds of lapsed deposits

175-176

Instructions

21A21B

Rep'.l.yment of deposits i n the Instruction 23

176

Forest Depart ment.

Procedure in TreasuriesTreasuries whichdo not tritnx1ct

thei r cash busi ness
through

the B?.nk-

District Treasurie

General

176-183

S.R. 32

'

.
Description .

Subsidiary rules
and instructions.

(1)

Page,.

(2)

Recovery of amounts attached by a

prohi bitor y order of a Co urt of
Law from t he pay, etc., of
Government servents.

S.R. 33A

(3)
183-188

Recoveryof overpayments from the

k.st pay and allowances or leave S.R. 34
salary or pension of Government
Serw nts.
Cash orders on sub-treasuries

S.R. 35

P..iyruems to persons not i n S.R. 36

Government service.
P<.' yment of pensions

Instruction 24

193

Pa.ymt>nt of endNsed bills

Instruction 25

193

p,1.ymi::nt by posta l money

Instructions 26-27
order
Refunds of reve nue and deposits Instruction 28
Rcpqmnt of Civil Courts'
deposits.

193
193-194

Instruction 29

194-195

De.facing

Instruction 30

195

Tra nsfer payments

Instruction 31

195-196

Duplicttte "not payable" copies

of bills.

Instruction 32

196-197

Treasury Bill Boc k

Jnstn.rction 33

Memorandu m of deductions
from bills.

Instruction 34

Receipt stamps on voucher s-

197-202
202-203

03

Mi11eellaneou1
. '

D,,cr/J
tlon.

Sub-Trasu.rlet-

lll

Ii
i

Su-.stdiary
rules
and
Instructions.

Pagel.
(3)

(2)

General

S. Rs. 37-38

Issue of service postage stamps

InstructiC' n 37

Payment of la nd cess, fishery Instruction 3838B

rentals, entertainments ta x,
surcharge stamp duty, etc.,
to panchayats.

Cheque
s

II
I

Genera

S.Rs. 39-47

Instructions 4045

Local Fund Cheques

203-204
204
204-205

206
206-209

S.R. 48
Instruction
50

Time expired cheques

S.R. 49

Lost cheques

S.R. 50

Cancelled cheques

S.R. 51

Special rules relc'.t i ng to cheques S.Rs. 52-53

drawn by officers of the Forest
Department.
Cheques drawn by officers of S.Rs. 54-56
t he PL1blic Works Department.
Instructions 4650
Treasuries which transact their
cash business through the Bank.

Gener
al .
S.Rs.
57-60
Instru
ction
51

Special to the Forest and Public Instruction

Works Department.

210
210

210
2l0211

2JI-212
212-213

213-223

222-223
224
bf'scrlptidn.

(l)

Repayment of Revenue, Civil a nd

Criminal Col!rts Deposits.

Subsidiary rulea
and instructions.

i'atea.

(2)

(3)

Instructions 53-55 .

224---225

Treasury Bill Book

instruction 56

226

Special to Local Funds

Instruction 56-A

226

Cheques-General

S.R. 61
l nstrucr ion 57

226-227
229

Cheques drawn by officers of the $.Rs. 62-63-A,

227.!228

Fores.t, Pu blic Works and Cin.. Inst ruct ion 58

chona Departments.

229

Payment of pensions.
Manner of pay ment and identifi.
cation of pensioners,

Rs.

64 76

Pa yment of pensions by postal

mone y order.

S.R.77

Periodical a ppearance of pensioners for identification.

S,Rs. 78-79

Place of payment
of service pensions

S.R. 80 Transfers
.. S.Rs , 81-83

Transfers of Pvlitical pensions

Instruction 59

Renewal of pension payment

S.R. 85

Lapse of service pensions

S.Rs . 86-87
Instruct ion 60

Lapse of political pensions

Instruction 61

Deceased pensioners-Other than

poli tical pensioners.

S.Rs. 8.8-91,

orders

Political pcnsioU!i

- Imtructioo 62

229-240

. ..

240-245
245-246
247
247-248
248
249
249-250
250
250-253
253

I
Description.

Subsidiary rm

Pages.

and instructions
(I)

.,

(3)

(2)
lnst ructions regardi ng fili ng
disburses' ha lves of pension
pa yment orders.
Register of
orders.

pension

pa yment

Instniction 64

Gratuities

S.R. 92

Commutation of pensions
Service pensions.

S.R. 93

Rev.enue pensions

S.R. 94 I11truction

Pvlitical pensions

Instruction 63

66

254

254-255
255--256
256-25'7
251

..

257

SPECJ' AL INSTRUCTJONS TO TREASURY OFFICERS.

Instructions tinder Treasury Ru le 17.

Authori ty of Treasury Officers to

make p;1yment.

Instructions 15

Instructo11 u nder Treasury Rule 18,

257-261

261

Dou btfol clai ms

Instruct ions under Treasury Rufo 19
Gcncrn l instructions regardi ng place Instructions I -7
of payment.

261-266

Instruction under Treasury Ruic 20

Place of payment ofleave salary in
India.
Instruction u nder Treasury Ru le 21

266

Plaee of paymenl of pension:.

1 1 3-I S3

266

xvi
Description.

Subsidiary rules

Pages.

and instructions,

(2)

{l)

(3)

fostr uction u nder Trearnry Rule 22

Paymentir to gazetted Govern ment Instruct ions 1-8

261-210

1-ervants.

Instruct ion u nder Trer:.sm y Rule 23.

Ru les regard ing last-pay certifimte
PAYMENTS

Instruc'tions 1-4

. . 271-273

UNDER SPECIAL A UTHORISATION OF

COLLECTOR

Instruction under Treasury Rule 27

THE
273

INSTR UCTIONS TO DRA WING OFFICERS.

InstruotJons under Treasury Rt1Ies 28

and 29.

274

CHAPTER VI. -Tra nsfer of moneys b nd i ng i 1t t he Gover nment

account.

Sltbsidiary Ru les and Instructions u nder Treas1r.ry Ru le 30.

General

. . S.R. I

275

I. RESOURCE.

Ma xi mu m normal cci.sh b:d;. nce

Instr uc1 ion

Weekly cash ba la uC'e report

Instruction 2

Monthly c;tsh bala11ce report

Inst ruct ions 3-4

275-276
276

Supply of fu nds to treasuries a nd sub-tre<'. nies.

General
Treasuries

lnstrut,iions

.vhich transfer :h,,ir cash

business through the Baok

Instntct.:on

56
ll

276-278

280

1.vii

Description.

Si1bsidiary rules
and instructions.

(I)

(3/

(2)
II. REM!TIANCES.

280-281

Description of t he several kinds of S.R. 2

remittanees.

281-283

A. Transfers thr'-'ugh currencyS. Rs. 4-6

Transfers of funds bet ween the
treasury balance fl.nd the etnTency
chest at a sub-treasury.
Transfer of funds from and to a curren.y chest of the bank.

R. Remittances of coins and notes284

Tramfers of fonds from and to a sub- S.R. 7

treastrry where there .is, 110 currency
chest.

Proced ttre for remittance of coin and notesS.R.General

R

Despatch of remittances

S.Rs. 9-10,

Remittance of coin .

S. Rs. 11-14

Remittance of u ncurrent coin

S.R. 15

Remittance of notes

S. Rs. 16-18,
Jnstruction 11,

Duties of the officers i n charge of the

escort for a remittance.

..

S.R. 19

284
284-285

285-287
288
288-289
289-290

Shrotfs accompanying remittances

S.Rs. 20-22

290-291

lleceipt of remittances

S. Rs. 23-25

291-293

xvid
Descriptio1z,

Subsidia -y rules
and instructions.
(2)

(I)

(3)

f ravclli ng P.!Iow.mces of shrotfs, clerks Instructions 17-19

etc., who :-.. ccompany remit tances.

296-298

Ad<litiona l rules for remi1fo.nces hy S.Rs. 3641,

railway.
lnstr uct ions 20-22
Additiona l rules for remittances by
steamer.

298- 299
299-300

S.R. 42

Remittances to and from bra nches Instructions 232S of the State Ba nk of!nd ia.
Remittances to and from Treast1ry
Pay Officers of t he State Jhnk of

304-305

Instruct ion 29

India.

Remittances of stirplus fu nds from Instruction 30

sub-t re:-i.sury l o a P,1y Office or outstation of the State Rtnk of f11d ia.

305

C. Reserve B'.l nk oflndia RemittancesIntrod uctory

..

S.R<i. 43-47

s. Rs. 48-52

Telegraphic transfers

306-308
308-309

Drafts-Dra wings nnd enc, shmentsExplanations

S.Rs. 53-54

310

Form of drafts

S.Rs. 55-57

310-3! l

Issue of drafts

S.Rs. 58-60

3II-312

Ad vice of
drawn
remittances
Regu larity of signature
De. cription.
Encashment of drafts
(I)

Doubtful drawings

tix

S.Rs. 61-62

312-313
Pages

S.Rs.
63-64,rules
Subsidiary
and instructions.
S.Rs. 65-70
(2)

S.R. 71

313-314
(3)

314-316
316

Form of recitipt

S.R. 72

317

Record of drawing and encashmcn t Inst ructi ons 3l-34A

317-318

Other rulesIssue of duplicates

S.Rs. 73-75

Cancellation- a nd refu nd

S.Rs. 76-78
Instruction 35

318-319

319-320

Exchange of drafts

S R. 79
Instruction 36

Unpaid drafts

S.R. 80

321

Lapse of drafis

S.R. 81

321

Supply of forms

Insirnction 37

321

320-321

321-322

Special rules for remitta nces of policc- 5.Rs. 82-84

men.

CHAPTER VII-Responsibility for

Moneys
withdra wn TreastLry
Officer Instructi6ns u n(kr Trea sury
Rule-31.
323-324

Responsibility of Treasury Officer Tnstrnct ions l-4

i n recovering amounts disallowed
by the Accountant-General.
DRAWING OlW0ERS:SUBSIDIARY RULES AND INSTRUCTIONS

UN DER TREASURY RULE 32.

General rules regarding the form of S.Rs. 1-3

vouchers for disbursements made,
etc.

325-327

Disbursements of pay and allowa nces S.'.R. 4 of

Government serva nts.
Disbursements out of the Perrna nenl

a.dvan.

327-330

S.R. 5

330

Descriptiou
(1)

Subsidiary mies
anJ instruc.tfo/13.
(2)

Custody of Vouchers a nd acquittn nces Instruction

l

Ca ncellat ion and destruction of sub- Tnstrnct io11 2

vouchers to contingent bills.
Certain special instructions rela t ing l nstrnc1 ic ns 310
to the Forest, Public Works and
Electricity Departments.

H
A
P
T
E
R
V
I
I
I
I
n
t

er-Government Tra nsactions. Jnst

ruot ions under Treasury Rule 33.
(3)
Procedure for maki ng adjustments Instructiom l -2
between t he Tamil Na d u Government a nd other GoVl."rnrnents.

330
331-332

Instructions under Treasu ry Rule 34

Receipt and disburseme nt of moneys Instructions J
relating to the Unio n Government i
n t he treasuries of the Stn te of Tamil
Nadu.

,,4

333-336

Instructions under Treasury Rules 35 and

36.
Receipt and disbursement of moneys lnstr!.Ictions 1-4
relating to other State Governments
in the treasuries of the State of Tamil
Nadu.
CHAPTER IX-Receipts and Disbur
sements of the State in the United
Kingdom.
lnstruction under Treasuf y Rule 37 ..

337

337-338

CHAPTER X-Supplemental.

Instruction under Tresury Rule 40

338-339

340
340

xxi

CONTENTS.
PART III.

Description.
(])

Subsidiary rz1les and

instruc,i'ons.
( 2)

Ki nds of coin and legal tender

Receipt of coin at treasuries
Excha nge of small coi n
Conditions of currency
Cutting or breaking of counterfei t
and diminished coin.
Accepta nce and disposal of
counter feit, diminished, defaced
shorIT marked
and soldered
coin.
Diminished a nd defac ed
coin Accept ance of burnt
coin.
Supply of weights and scales

fosr ruct iom; 1-4

344-345

Instruct ions 5-6

345-347

Instructions 7-9
Instruction 10
Jnstrnctic ns J J -12
lnbl n:ct it m L'lt:

Instructions 19-24
Instruct ion:. 25-26
1nstruction 27

Weighment of coin against minimum Instruction 28

weights.
Light weight coi n inremittances

(3)
341-343

CHAPTER I-The India n Coina ge

Rules Rules made by the Union
Government u nder section 21 of
the Indian Coina ge Act, 1906
(Indian Act III of 1906).
CHAPTER H-Coin- Instruct ions
issued
by
the
Union
Government.

Pagel.

Instruction 29

348
348-349
349
J 4Y-351

351-353
354
354--355

35

355-356

Light weigh t and other coin cut in lnt.tructiop 30

certain Indan States,
WithdrnWat of coiq frQro, circultton. lnsttions 3! 36

356

xxii
Description.
Subsidiary rules
ond instructions.
(1)

(2)

Pagel
(3)

CHAPTER
JI- CoinlnstrncHons issued by the union
Government cont.
Return of coin cut or broken or with- Instructions 38-41
drawn from circulation.

358-359

Supply of coin

Instruction 42

359-360

Foreign coin

Instructions 43-45

360

Procedure i n treasuries the cash business of which is cond ucted by the

Instruction 46

360

Ba nk.

CHAPTER III- Currency and Bank

Notes- Instructions issued by the
Reserve Bank oflndia.
Denomination of notes

Instructions 1-3

Receipt and issue of notes

lnstructions 4-13

361-363

Instructions 14-17

363-365

Forged, defective and lost notes

36 ]

Procedure in treasuries the cash busi- Instruction 18

ness of which is conducted by the
Ba nk.

365

Indents for notes

365

Instructions 19-20

CHAPTER IV- Conduct of Business

in the event of death or sudden incapacitation of an ;i gent of a bra nch
of Tbe State Bank of India or its iubsidiaries.
xrJii

366-367

Descrlption.

Subsidiary rules

and Instructions.
(I)

Pages,.

(2)

(3)

.. Instructions 1-4

363-373

Permanent and temporary loans. Instructions 56

373-374

CHAPTER V-MisceUaneous subjectsLocal funds

Public debt-

Floating Debt (Treasur y BiUs and Instructions 7-11

Ways and Means Arlvances).

374

Transaction relating to Govern Instructions 12J 4

ment of other Countries.

375

Destruction of accounts records .. Instruction 15

113 -15--4

111 TAMI L NADU TREASURY CODE,

VOU/ME I
PART

.THE TAMIL NAU U TREAS.URY RUL .

Section I-Short title and Commencement.
L These rules may be ca Ued t he "Tamil. _Nadu T1 ca,w y RuJ!'.<. "

and t hey 5-hall come into force on t h.e 1st Api il 1937.

Section II-Definitions.
2. 1n these ru les, u nless the conteitt @t h.erwise requ;res t he followi n g
expressions ha.Ve t he meaning hereby assigned to them, th:>.t is to s!!.y(a) ..The State ", "the Gover nor ... and v t he Gover n ment '' means
respectively, the State, t he Go.vernor and the Government 0f Tamil
Nr.du.
(b) "Gover nment servant" m.e:rns any pe rson ser vi ng i n con nection with
t he ail'airs of thc State whether remu nerated by t he sr1ary or not, and i
ncludes every perso n who he is authr,rised to receive, keep, C2,' rry or
spend moneys on be half of t he Government.
(e} .. Govern ment Account means t he t otal of t he Conso li. dated
Fund .Account, t he Co-l'lti n geflcy Fund A\l nt and t he Pub1.ic Account
of the State.!

NoTE.-ln this clause, t he eXpressi0ns "'t he Consolidated Fu

nd Account " ..the Contingency Fund Acco1 nt "
and ..the
Public Account " shall have t he meani ng respecti vely assigned to t
hep:i i n t he Con5tittttion.
(d) "Treasury " mea ns any t r cisury of t he State r.nd i ncl u des
a sub-treasury.
(t) "The Bii.nk " mea ns any office or branch of t he ba nll:i n g
depa11ment of the Reserve Bt1.nk of I ndia, a ny bt a nch (,f t hc State Ba nk
of India r.cting s th af ent cf t he ltese1 ve Bi".nk: of ln,1 i a i n accMdani:e
wit h the prpvisions of t he Res:rve Br.nk of India Act, 194 (Act ll_ Of

2
THE TA M IL NA DU TREASURY RULES.
(T.R. 2]

1934) and any branch ofi' a Subsidiary B.i nk :>.s <lefind i n Sccti<,n 2 c,f
the State Bank of India (Subsidiary) Ban ks Act, 1959 (38 of 1959) which
i s authorised te transr.ct Government bvsi ness 1.1 s .gents of t he St,.te
Bank of India, or a ny other a gency appointed by t he Reser ve R.nk of
India.
(f) "Collector " mea ns t he head of a district, r!.nd inckdes any
other officer for the time being authorized to c'ischarge t he <'.Et ies
of the Collector for the purpose of these rules.
(f-1) "Directc1 " means t he her.d of.thL derartment c,f Tre;a.
suries a nd Accou nts a nd the administr rtive hend cT t he 1reasu i ics anC

Sub-Treasuries in the State and i ncludes an)' other offieef for t he time
being authorised t discha rge t he duties of t he Directcr fo1 t he pnpose
of t hese ru les.
(f-2) "Dept ty Directo1 " me<\ns t he Deput y Di1ector of
1reasuries a nd Accou nts.
1

(g) "The Accountant-General " means t he head of t he office

of audit and accounts subordinate to t he Comptroller and Auditor.
Genera l of India, who keeps the accou nts of the State a nd exer
cises audit functions in relation to those a ccou nts on beha lf d the
Comptroller and Auditor-Genera l of lndin.
(h) "Indian Audit Department " mears the sofficet s and esti:,.
blishm. nt, bei ng in India andsuburdina tetot heComptrnliera nd Auditor
General oflndia tha t ar e employed u pon the keeping and a1:cit L'f the
accou nts of the Union a nd of the States, or, upon one or other c.f these
duties.
(i) "Finance Minister " means tha t one of t he Goveinvr's
Ministers. to whom t he busi ness of :fina nce is allotted by the Governor
by whatsoever designi.tion wch person may be called.

U) "The Constit l'tion " mea ns t he Cc,nstitution v f Inc!ifl.

(k) "Chequ " means a w1 itten, 01 de1 (not exp1 csseci to be payable otherwise

tha n o n dema nd) addressed_ _ by a ;person c<'Iled th "'drawe-r,. to a bar.k

or a treasury to pay a specific.ct sum of money to himself or a third
party known as the 'payee" and includes' a demand drafr drawn on
any c pecifiecl b;,:i.nk or banker (inCludi'ng the Reserve Bank o f
India.J.

'

TUE,TAMIL NAD(! TREASI;RY Rf.l U!S

(l) "Divisional Forest Officer " means any one of t h?

Clfficers :-

fo;Jnwin!

(i) District Forest Officer.

(ii) Worki ng Plan Officer.
(iii) State Silvicutturist.

(iv) Forest Utilisation Officer,

(v) State Wild Life Officer,
(vi) Olllcers i ncharge of Survey and Demarcation Wor k.
(vii) Officers i n-charge of Special Mobile P.:i.trol Parties,
(viii) Genera l M2.nager, Government

Ru bber Plantation.

(ix) Forest Engi neer.

(x) Princi pal, Tfl.mil1Nadu State Forestry Trnini ng Schc.ol.
Section III-Location of moneys standi ng i n the Government

Account.

3. Save as provided in snb-1 ule (2) or rule 7moneys standi ng in the

Gove:.nment Accc;unt must be held either in the tr,'asury or in the Bank
Moneys deposited in t he Ba n k shall be consider ed EE one genera l fund
held in the books of the Bc.n k on behalf of the Srnte.
The deposi t of such moneys in t he Ba nk sha l't be governed by the
terms of the agreement ma de between the Governo t and the Bank under
section 21 of the Reser ve Bank of lnclia Act, 193'.J. lAct II c f 1934).
Sectiorn IV-Genera J system of control ove1 tre,,.sur y
District Treasuries.
4.(1) unless the Government, after consulta.tion with the Accou n

tantGeneral, ct herwise direct i n any special case, there shal l be

a.treasury in ever y district. If moneys stnndig i n t he Gove nment
Account ar e, in any district, not deposited ir. the Bank , the tre.isury of

that

district

$hall be divided into two departments a departmei ll of accow1ts under

the charge of an Assistant Treasury Of{l.cer and a cc.sh dcpartmmt u,idcr

Jhc charge of a Treasurer.

THE TAMIL NADU 1REASURY RULES.

[T.R. 4]

(2) ) The general administrative control of the Treasuries. and SubTreasuries shall be vested with the Director of Treasuries and
Account'>.
The immediate (;Ji,:CClltive control of the District Trea
sury shall be vested with the Treasury Officer. The Treasury Officer
shall be responsibie for the proper observanc of the procedure pre's
cribed by or under te rules and for the punctual submission of all
rnturns required from the treasury by the Go.vemment, the AccountantGeneral and the Reserve Bank of India.
The District Collector may cali for any paper from t he treasur ies
on matters connected with g_eneral atlministration and report his
recom mendation to the Director of Treasuries and Accounts.
Subject to the provisions of this rule, the respctive responsi bilities
of the Coilector and the Treasuv Officer for business of the
treasury shall be such as may be defined in accordance with such
rules as the Finance, Minister may approve, after consultation with the
Accountant-General.
(3) The duty of verif ying and certif ying ht:
monthly
cash
balance, if any, in the treasury in such manner as the Finance
Minister af ter consultation with
the Accountant-General
:nay
prescribe and of submitting the monthly accounts of such
balance in such furm and af,ter
verification as the
Aocountant-Gene:ral may require, shall be undertaken by the
Director/ Deputy Director of Treasuries and Accounts or Treasury
Officer.
(4) When a new Treasury Officer is appointed to a
distrjct
he shall at once report his appointment to the AccoUntantGeneral
and shall certif y to the Accountant-Gellc'ral the amount of the cash
balance, if any, which he has taken over. The certificate shall be
submi.tted in such form and after such verification as the Finance
Minister may, af ter consultation with the Accountant-General,
prescribe.
(5) No portion of the responsibility for the proper manage ment and
working of treasu ries shall devolve upon the officers of the
Indian Audit Department. The inspeclion 08 treasuries by officers of
the Indian Audit Departmen t shall not relieve the Director of
Treasuries and Accounts of his responsibilit ies for management and
inspection.

THE TAMIL NADU TREASURY RULES.

[T.R. 5-7]
Sua-TR'EASURIES.

5. lf the requirements of the public business make necessary

the establishment of one or more sub--treasuries under a district

treasury, the arrangements for the administration thereof and for

the proper conduct of business therein shall be such, as may be
prescribed by the Finance Minister af ter consultation with the Accountant-

General.
Tb,e accounts of
ceipts and payments at a subtreasury must be included monthly in the accounts of the district
treasury.
OFFICE OF THE PAY AND Acc:OUNTS OFFICER, MADRAS,

6. The Office of the Pay and Accounts Officer, Madras may, with the
consent of, and subject fo such conditions as may be prescribed by,
the Comptroller and Auditor-General of India, perform all or any
prescdbed part of the duties of a treasury in respect of claims against
the f.'10vernment that may fall due for disbursement) and moneys that may
be tendered for credit to the Government Account, at the headquarters of
the Government at Madras.
Sect-ion V.-Payment of money'\ into the Government

Account.

7. {1) Save as hereinaf ter provided in this section, all moneys as

defined ju Artlicles 266, 267 or 284 of the Constitution, received by
or tendered to Government servants in their official capacity shaJI,
""ithout undue delay, be paid in full into the treasury ::>r into
the Bank. Moneys receiveo as aforesaid shall not be appropriated
to med departmentaJ expenditure, nor otherwise kept apart from
Government Account. No department of Government may
require that any moneys received by it on Government Accowrt
be kept out of that Account. If any question arises whether moneys
received by Government servants in any capacity form part of
the Goa/cmment Account or not, the question will be referred to
the Governmen4 whose decision shall be finaJ.
{2) Notwithstanding anything contained in sub-rule (1) of
this rule, direct appropriation of departmental receipts for departmental
expenditure is authorised in the following cases.{a) Moneys received on ac,count of the service of summons.
diet money of witnesses and similar purposes in civil revenue and
criminal cases and in the Registration Department ' for payment
of cbacp for which the money11 have been received.'

THE TAMIL NADU TREASURY RULES.

[T.R. 7]
(b ) Maintenance amounts deposited in
court under
section 4g8 of the Code of Criminal Procedure, 1898 (V of 1898)
for payment to the parties concerned.
( c) Fees received by Government servants appointed as
Notaries Public W1der the Negotiable Instruments Act, 1881
(XXVI of 1881), to def ray legal expenses incurred by them in the
discharge of their duties as such Notaries Public,
( d ) Deleted.

(e) Deleted.
( f ) Deleted.
(g) Deloted.
(h) Village collections, for disbursing allowances to temples
treated as beriz deductions.
(i) Cash receipts of Range Officers in the

Forest Depart.

mcnt, to meet immediate local expenditure when there is no treasury

at the range headquarters and the Assistant Conservator oil Forests

considers it necessary to permit appropriation of receipts.
(j) Cattle-pound receipts, to meet fe-!ding charges, disburse
ments of commission to poundkecpers, expenses connected with

the sale cif cattle and money order commission in accordance with
the orders of the Government.
Ck) Value of stamps issued to licensed stamp vendors, to
pay discount due to them.

(/) Deleted.
(m} Initial deposits made by intending

bidders at auction

sales of fishery rentals in the Revenue Department, and at all

auction sales in the Forest Department, for returning the deposits

of unsuccessful bidders at the dose of the sale on each day.

(n) Deposits made by intending bidders at all auction saJes in the Jail
Department, for the return of t deposits of unsucciess ful bidders
at the close of the sale on each day.
(o) Moneys received by jail' authorities, for the subsistence allowance of
civil debtors.

TllE TAMJL NADU TREASURY RULES. [T.

R.-7.)
(p) Initial deposits made by i ntending bidders at auction
sales of toll stations held under the Madras Roads and Bridgs
Tolls Rules, 1942, for the return of the deposits of unsuccessful
bidders on application at' the close of the sale on e.:1ch day.
(q) Moneys realized by the subordinates o[ the Assistan-
Director of Fisheries (!Deep Sea Fishing) on the sale of fish, t-:.
meet urgent contingent expenditure in connection with the deep sea
fishing operations.

,) Initial deposits made by intending bidders at auction

sales in the Agricultural department, for the return of the deposits
of unsuccessf ul bidders at the close of the sale on each day.
( s ) (i) City and Suburban Services of M adras Branch and
Mofussil and Town Services in Kanyakwnari Branch.-Dail y
collections for disbursing batta of traffic staff.
(ii) Long distance and district services of Madras and K anyakumari Branch.Dail y collections for disbursing batta and overtimt: wages of traffic staff ,
for meeting unavoidable expem:es such as telephones, or telegram

charges in an emergency, purchase of sundry items of stQ'i::es

required for immediate local repairs for payment of bus stand or toll
fees, wherever necessary and other incidental expenses of an
unforeseen nature.
(iii) Long Di8tance Services of Ma dras and K anyakum'fi Branch. Daily
collections at the counters for making refunds of fares across the
co.unters where the tickets are sold and reservations made, in respect of
unused tickets surrendered within the time and subject to the
conditions specified in the rules.
(t) Daily collection of hospital stoppages, for
makiag
refunds of excess collection of hospital stoppages due to the
discharged patients, by the Dean, Government General Hospital,
Madras, Superintendents of other City State Hospitals, and the
Superintendents and the Medical Officers in charge of the Government
medical institutions in the mofussil,

Note.-The term 'hospital stoppage' means the collections made

in Government Medical Institutions from the patients towards diet,
medicine and rent and includes fl]so the cost of spcial and expensive
drugs, X-ray charges, blood charge, dental charges, operation and
confinement charges, charges for bacteriologiccl, PathologiQ.;i:L biocbemkal examination, Radium a 1d Electric trcaune.o.t, -

ll.l-15 -5

8
TJIE TAMIL NADU TREASURY RULES
(T.R. 7,
The cJ 1arg..:s tow; rd s lr. :111 or in';!i:u mcnl :: atHl Oxyg,:n cylinders,
mortuary van charge and Ambr fam:c cJ m.rges shall not be trcn.tcd
as Hospit al stcppages.
1

(u) ba;J y collect i on of the Vet erinary ho,pi1 aJ, fees, for making r,:f t:nds of

excess coJlec!ion or.hospit al swppages from ihe parties at 1hc nam of

discJ1arge or..animal by the Principal, Mad ras Veterinary College.

(v)

Dek!ed.
( w) Sale proceeds of f inished produces man ufactured -in
the subsidi,uy cottage industries of the We.men's We:f:'.re D,. pan ment
f u r tho purchase of.more ra w materia ls, Payment cf wagos, e!c,
(x) Sak: a dvertisi ng a,g;)n'.s cf the Mal'.ras Infvrmation may
deduct the cemmission pa. yablc t o them from colk;ctions of gro<s
advertisement charges.

(y) Deleted.
(z) Gross sale prccecds of gocds of the -Go.vernment
Depar:mcnts, to meet the Ccmmission, if any, paid to agents.
(zI) Gross sale pr(!cc_ec'.s of copies of th family planning
Manual to meet the C0Il1mlsS1on allowed to Fannly 'Plannmg st.arr,
etc.
.(22) ,Daily collection-of the 'Madras,Dairy and .Milk
project for mking refunds relating to sup ply of.millc to -.consumers.

provided that the <.' uthority hereby. ,given to appropri<>te

depuimcntaJ receipts. for departmental expendit ure shaJJ note
const rued as .authority to kee p. the departmendaJ. receipis , , and
.expenses C.efaryed t herefrom c w srde t he account of the payrn.ents
:into the w::h diawi ,from l.i1C ,<...i L vemmem ,1.cccunt.
(23) Moneys received on account -of Band bir char cs
collected i n the Gov nment ,:'-pproved Scho!)lS for boys 'at
Chingelput, ' Tdtaparai,
Ran1pct and, _Tb anJavur under
l
he
Department of Approvetl -SChocJs and V1gtlauce Service. Madrr,s
shall b allocated as follows : (a) 40 per ce1 t to t he Government
riJ:er Ceducting a bounds of,Re. l (rupee one ,only) per hour to u e
srmd M<'.ster in charge of 'Bttndtroupc in I bo. c'rovernrnent Apprc ved
ScJicols for boys, (b) 50 per cent to the (p(l onaJ ace( unts cf the

9
THE TA\U L NAl)U TREASURY

RULii::,

( ,.R. 7-10]
-pupils deputed, for the band engagement,;, ( c) 10 per cent to t11e
Connnon Good Fund which fa to the spent giving ,teats to all pupils

of the respective Government Approved Schools for. hoya-on Festival

occasions and on the School annual day.

8, Deleted.

9. A G:> vernm;:nt srva nt may not, except with the special pcrmis'iiD.1 of th
Goverwn,:nt . d1pa it in 11 Bw.\: moneys withdra w1J frum the Govern m!nt v
frco:J'I / u<i i:;1 t/J g provision. of section Vil of:t he ruks.

10.The procedil.re to b2 adopteJ by Government servants in receiYing

mortqs,onaccou nt of th.:: rcvcnul:'s of theStatc, granting receipts for such
tnonys a rtd pa ying them into the Government Accoiint.,. and ,by the treasury
and the Bar.k in receiv fng such moneys and granting receipts for themshall '

be suchi as:mii y.be rescr,ibed by th0 Fina ncc,Mini:;tct1 e.fter co

nsultation With the Accou nta nt-Gencrul.
The proced ure so pn.'scrfbed shall;. a mong other mnitcrs,
h
provision or as to secure t hat-

conta i

(i) any person paying money into the treas1,;,ry shr.11 present with it a memora
ndu m (cha/an) in such form as may be.prescribed which will show c\early
the nature of the pc1.ym nt and the person or Government serva nt on
whose account it is made and will thus containaU the i nforma t ion
necessary for the preparation of.the receipt to be given i n excha nge and
for the proper accounts classification of the credit a nd its a llocation
between Governments an-d departments concerned ;1
(ii)at places where the money is to bedeposited, i n the Ba nk, thei mmora
ndum'or chahm.referred to i n clause (i) above, shall except where
otherwise provid ed , bcpresrntedat the Bank . who sha lJ rrcei vc the

money and gra nt a receipt ;

(ii) if a cheque on a Bank is accepted i n paymentof Government dues under

an.y,T11les;:unless1the;GCDvernment otherwise direct i n a ny special case or
cJass of cases, a roeei pt for the actua l cheque only shall be given. but the
formul receipt for a payment shall not be delivered untH the cheque
has-been accepted -by - the Bank on which it is draw n : and"'
(iv)at places wltera the money is 1 n be deposiJ etl in Lho Dank
1hc advices of receipts which, accord ing to :my Provision made under
t his ru!i.,, havo 10 been to public off icars or d::ipartments and consoli
dated receipts or certiCicatos of receipts, requi red by any SiJc:h provision

10
llfE T A MIL NADU TR.IlASURY RU LES

ff.R. 10-13]
i.n tq a.J!y pal:}lic olli;qr de_p_artm nt sha1! be given by the treasury
a a.j a.:,t by the B:i.n\ except in sp cia[ c::i.ses, with the concurrence in
eaeh case cf the Bank.

Ss0rJON V[-C!JST.JDY OF Mo:-l"EYS RBLATINO TO OR STANDING IN THE

GOVERNMENT ACCOUNT.

11.(1) The procedure for t h.e sa fo custod y of money i n the hands of

.)Vc'rR,ll! nt serv.1nts, or h':!!Ji n the tre:isury shall b as prescribed by the
!i u nce \1{1 niste r a c:r c.rnmlrn tion wit h th! Accountant-General.
(2) Ttte Bank is respon.ib\e for the safe custody of Government
!'4011.cys depo!lited in the Bank.
SECTION VII-WITHDRAWAL OF MONEYS FROM THE GOVERNMENT

AccOUNT.

DEFJNlTI(}N '

12.In this section withdrawal " with its cognate expressions refers to t he
withdrawal of funds from the Government Account for disburse ments of, J ; a
n. b !t.1\ f o f, t:1) Stat: uthe r t lla n d isbursements i n the Foreign countries.
GENERAL RULE.

13.Unless tQ.e Fina nce Mi nister, a fte-r consultat ion with the Accou n tant
General otherwise directs i n any case, moneys. may not be with
#r{tN an .from the Government Accoi.nt without the written permission of
the Trr'!dsz,ry Officer or of a,i Off icer of thi Indian Audit Department
autho ris.zd in th is. behalf by the Accountant-General.

POWER OF THE ACCOUNTANT-GENERALc

14.The Accountant-General may permit withdrawal
pllrpOse.

for any

15.(a) SUbject as hereinafter provided in this section a Treasury

.Jfficer may permit withdrawal for all or any of the
;,urposes, namely :-

fo11owing

(i) to pay sums due from the Government to the

.offu:er.

d:a\ving

II
THE TAMILNADU TREASURY RU LES
[T.R. 15-16]
(ii) to provide drawing ofliccr with f un ls to meet claims likely to be
presented against the Government in the immediate future by-

(1) Other Government servants, or

(2). private parties;

(iii) enable the drawing ofiker to supply funds to another Govemment

servant from which to meet simiJar claims:

(iv) to pay direct from the treasury or from the Bank

due by the Government to a private party;

sums

(v) in the case of an officer or authority empowered to make investml:!nt

moneys standing in the Government Account for the
-purpose of such investment; and
(vi) to pay sums on account of grants-in-aid,
etc.
(vii)

of

contributions,

to pay sums on account of loans ond advances: and

('\iii) to pay sums to the drawing officer

permanent advance sanctioned to his office.

on account

of

Note.-The term grants in aid, contributions, etc.. include such

classes of expenditure as grants to local bodies, religious charitable
or educational institutions, contributions to public exhibitions and
fairs, eApenditure from discretionary grants and comuensation to
Government servants, both gazetted and non-gazetted for accidental
asses.. etc.
(b) Unless r' xprr .,sly authorized by the Accountant-General, a
Treasury Officer .1hall not permit withdrawal for any pur pose not
,peci[tcd in clause ( a) of this mle. 16, Except as provided in rnks 26 ancl 27, a Treasury Officer
shall not perm it withdrawal f0r any purpose unless t he claim for
\\ itbdrawal is presented by sucl1 person and i n such form. and has
teen satisfactorily submittrd by tlle Treasu ry Oflker to such checks.

12
11-J.ll TAMIL NAOU TRE>\.'WRY RULE

[T.R. 16-19]

as the Finance Minister, after consultation with the Accountant General,

may prescri be. The procedure so prescri bed shall, among other matters
contain provisions so as to se..:ure(i) that any o :r;;o,1 havi ng a clai m ag:1inst the Government shall present his

voucher at the treasury d uly rcccipted a L1d stamped where necessary and
that u11less otrterwise specially provided no such claim shall b paid unless
the clai rn is fint suo.n\tted to, a:-d the payment directed by the Treasury
Officer ;

(ii) that: where sub4reasuries are specially permitted by the Government to cash

certain classes of bills without reference to the Treasury Oificcr, th.e

payment of sui.h bills sh'.ll! not eeept. 1rnder special arraagem n Ls and. on
partiCL1iar o flsion ln_ al!o,v j at th,:. district. treas1 ry also; and

(iii) that all bills and vouchers 011- .which payments are made by the
Treasury Officer or which are cnfac:ed by him for payment at the bank
or a sub-treasury, shall show to what head of account the payment is to be
debited, how the amount of the payment is to be allocated between
Governments or departments and what amount.
if any, pertains to the revenues or the Union Government.
S'ECIAL INSTRUCTIONS

TO l)U.!I\.SURY 0FFJ CERS.

17. A Treasury Officer has no general authority to

make payments on
demands presented at the treausry, his autho,-i ty being strictly limited
.to the makingof.payments authori7.ed by or- under these rules. If a
demand of any kind is presented at . a treasury, for a payment which is
not authorized by or under these rules, or is not covered by a
special order received from the Accountant-General, t he Treasury
Officer shall decline payment for want of authority. A Treasury Officer
has no authority to act under an order of the Government sanctiollillga--paYin"ellt, unleSS t he order is -a"n expt'eS.s
order. to him to-ffiake the paymenTiind -evensUch-Special orders should
In the absence of urgency, be sent th rough the Accou ntant-General.

18. A Tre:ctsury Officer shall not honour a claim which he con siders to he
dispntablc. He shall rcq11i re the claimirnt to r efer i t to the Acc!1llnf
ant-Gcncrril.

19. Except as provided by rule'> 20 and 21 , a payment shall unle!!s t he

Gc,Vt:rnmen t by gener,ll or special or der Oi h-:-r wie direct, be lllll de 1
a cL' 1!.ict ricr i n which the c!a!m arises.

13
TI-Ill TAMIL NADU TIU!ASU!l'i RULES

{T.R. 2C-26]
20. The leave salary or .subsistenc, alluwa11cc of a gazntcd Government serva
nl who draws li is l eave salary or suhi;ist ncc allowance i n hidia may
be paid in any d istrict of the State. The leave .salary or subsistence
allowar.cc of a non-gazetted Government i;ervant.may he paid in that
district in which his pay would t:; Jnnvn, if he were on d uty.
21. Pensions payable dmlndia may be , paid in _,any ;district of.the State.

22. ]\10 \'iithdrawal.shall be perm itted in,order to , meet the , pay,

leave sula ry er allov.anccs of a gazetted Government servant, or a tc'f\ard payable to a gazetted Govermr,cnt servant or any _pensim,, until t
J-,e Accom1t.i n t-Gcncrnl ha i nt imated to the Treasury Office r the rate
at w J,ich J'U)ff rnt lrnll be made; .provided that the Govern ment may,
for :-pccial reasons a nd with the concurrence of
the
.Accountant-Gc11eral, wa he the pwvisions of this rule.
23.'No withdrawal sliall be perm itted on a claim for the first of
any series of pay ments i n a district of pay or allowances to a
Government servar.t, other than a person newly appoir
::d
to
(,Ovcrnment service, 'lmkss the claim fs, supported by last pay
certificate
in such form,
h prtcribed
by the
and A.uditoriGeneral
of lr dasia.may
A Trea
rnry Officer
mr omptroller
not permit
1
any Withdraw6l in respect of pi_y er Dllowances of a Governn,ent
servant to whom he has granted a last ray certificate, 1 Jess the c; ..i
ficate is first surrendered.

24. The Treasury Oftker {ha!! te 1esr,onsible to he Account-..,tM General for

acceptance of the validity of a claim arainst which he has permitted
wittidrawal and fr r vidence that the r ayee has actw.dr y rc{,;,;ived the
sum withdrawn.
25. The Treasury Officer shall obtain sufficient informatioP as to the nature of
every payment he is making and shal1 not ac, ; / a
voucher Which does not formally present that inforrr:!tion
fllesf
there are valid rt:asons, wl1kh he shall record in wr iting, fo1 ornitting
'to require it.

26. A Treasnrv ()fficer ir.ay correct aritlimr t ic<'. J in; ccuracy or an obvicns mistake \1 any bill pn sent ed to him fr _ payment, bi,\ shall intimate tv
the d i H \,ii g c.fficer ny c0nec1jr n ,\ t.ich he makes.

14
lllP TAMlL NADU TREASURY RULES

[T.R. 27-30]
PAYMr:NTS UND[R SPECIAL AunlU Rl.'ATION OF THC

COLLECTOR,

27. A Collector may in circumstances of urgency, by an order in

\\'rili ng amhorize m d requ ire a Treasury Officer to make a payment rot
l:crg a payment of pension, without complying W!th the proviM sions of
these rules. If any such case, the Collector shall at once forward a copy
of his order and a statement of the circumstances requiring it and the
Treasury Officer shall at once
report the payment to the
Accountant*General.

'

No1E (1).-The need for exercising the special power under this
rule should not arise at all in normal conditions. The power should
be cxercie only in real cases of urgency e.g. floods, earthquake and
the like and withdrawals of money under this rule, should, as
far as possible exclude all personal claims of Government servants.
Norn (2)-The Collector should show sufficient

justification

for

hei r ri:rn urse to this rule a limit of Rs. 25,000 is fixed for the d.rawa l

of amount under this rule

tmch as natural calamities.
JNS rRUCTIONS

TO

for

meeting

the emergent purposes

DRAW ING OFFICERS.

C,w( mment servant who is authorized to draw moneys by

means of cheques shall notify to the bank or the treasury upon which
he draws 1he number of each cheque book brought in to use rmd the
nurr:ner ,,f cheques if contai ns.

28. A

:' '. "When a Government servant who is authorized ro draw of

cu, .\ rsi,-m cneques or bills payable at the treasury or the bank

wa kes ow: char{!; of his office to ,mother, he shall send a specimen

of t he re:'Lv mg Government servant's signature to the Treasury

Officer or the Bank, as the case may be.

Section VIH-Transfer of moneys standing in the Go,ernment Account

30. The tra nsfer of Government moneys from one treasury to another,

and

between the currency chest balance and treasury balance of a treasw '-'
and between a treasury and the Bank shall be governed by such i
nstructions as may be issued in this beh,llf by the Finance Minister after
consultation with the Reserve Bank of India, The transfer of moneys t
rom m to a Sm.ill Coin Depot to or from a treasury under tLe contra 1 of
the Government of the State shall be gcvemed by instn.cdon issue by
tht President in this behalf.

15
1,:1;. TAMIL NADU TRESURY RULlil,

]T.R. 31-32]
Section IX-Responsibilities for moneys withdrawn
TREASURY OFFICER,

31.If a Treasury Officer receives intimat ion from the Acee.utaat General that
moneys have been incorrectly withdrawn and that a ccrtaiu sum should
be recovered from a drawing officer; he sh'lll elect the recovery
without delay and without reg:ud to any corresponde under taken or
contemplated 'nith reference to the retrenchment order, and the drawing
officer shall without delay repay the sum in such manner as the
Accauntaat-General may direct.
(
If a Treasury Officer receives a retlenchlhent slip from the Examiner
of Local Fund Ac.counts that a certain sum should be recovered from a
local body towards the overdrawal of grant-in-aid, be shJ.11 effec t the

recovery from the non-statutory grant payable to the local body

specified in the retrenchment slip without regard to any correspondence
undert.aken or contmplated with refcren to the retrenchment order.

0RAWlNG OFFICERS,

32. (a) Subject as hereinafter provided in this rule, the proced ure to be
otisc,rved by a Government serva.nt in regard t o moneys withdrawn from
the Government Account for expenditure shall be such as may bt

prescribed by the Finance Minister after consultation with the Account

tant-Gencral,

(b) A Government ,ervant supplied with funds for expenditure iball be

responsible for such funds until an account of them had been rendered to
the satisfication of the Accountant-General. He shall alse be
responsible for seeing that payments are made to persons entitled to
receive them.
(c) If any doubt arises as t o the identify of the Government aervant by
whom an accord of suc;h funds shall be rendered. it shall be decided
by the Government.

113-15-6

1HE tA'M1L NADU TREASURY !tULES

[r.R, 33-35]
Section X-lnter Government Tra nsactions.

:B. (1) Save as ptovided thcreinafter i n this section, no transactions

Of the State with another Government shall be adjusted against the
balance of the State except in accordance with such directions as may
be give 1 by the Comptroller and Aud itor-General of Tnd-Ta with tlK
apJ}rovl of the President to regulate the procedure for the accountin g
of transactions between different Governments.
(2) Moneys presented within the jurisd iction of another Govern lhent for
credit to the Government Account or a payment made by another
Government a<; a wi thdrawal affecting the balance of the Government
Account shall not be cred ited or debited to the Govern
. ment Account except under express authority of the Accountant-Genc--;-al
' of the receiving or the paying Government concerned or any other
Accounting Offiel!r authorized in this behalf by the Compttoller and
Auditor-General of India . ..
(3) All adjustments ag;,.inst the balance of the State by dCbit or credit to
another Government shall be made through the Centr.il Accounts Section of
the Reserve Bank of India.
. 34. Where such a course is authorized i n consequence bf a delegation
of functions made under Article 258 (1) of the Constitution, the Treasury
Officer may receive or authorize the Bank to rec0ive morteys teildered on
behalf of the Union Government, and may make or authorize the Bank
to inake disbursements on behalf of the Union Governme-nt in accordance
with such procedure as may be specified in the rtiles made by ' or
under the authority of the President. Such receipts and disbue'mentS
on behalf of the Union Government shall be adjusted, as far as practicable
directly against the balance of the Union Government held by the biink,
but where such transactions are temporarily taken into account against
the balance of the Government "A.ccount, the Accountant-General will
on ieceipt of intimation from the treasury, make the requisite adjustments
in r'espect of the aforesaid transactions through the Central Accounts
Section of the Reserve Bank of Tndia, against the balance in the Govern
ment Account of the Union Government held by the Bank.
35. The Treasury Offficer may, Sllbject t 1 any gener al or specifie
direclion of the Government Fn thi > beha.lf, receive or author ize the
Bank to receive m1,:ieys tendered on beh<\Jf of anoth State and may
if so, required by the Aocontant-Gemw1.J, make _o_r auq1orize -Paymeilt
of any in ag.?.inst anothr State. The necessary cred its or debits i n
rc,pect of such receipts and payments against the balances:of this State

17
THE TAMIL NAOU. TREASURY RUL2'1
[T,R ,

35-38]

conceflled shall b. made by the Accoi;mtant-Generai t hrough the Centr<'l

Accounts Secqoq of the" Reserve Bank .of India, but untiJ-such adjustments
are made, the cred its arid debits shall be entered in the Government
Account.

'

Book entriesmade in the Office of the Accountant-General affecting

foe accounts of another State shall, likewise, be adjusted by the Accoun
tant,General through the Central Accounts Section of the Resene Bank
of India against the balances of the- State concerned.
36, The provisions of rule 35 may be extended wi th or without
modifications to payments made or received in the State on behalf of
the Railways admi nistered by the GovernmCnt.
NoTE.-The transactions

relating

to Railways

ad ministered by
Bank direct
and they do not - pass through the accounts of the Treaury in plac_es
where the cash business of the Treasury is conducted by . the Bank. _
he Government. are accounted for in the books of the

Sect ion XI-Receipts and Disbursements of the Stl'l te in the

United King om.
37. Until other provision is made by the Governme nt in this behalf, moneys
received i n the Un ited K ingdom on account of the revenues of the State
may be paid i nto, and fu_nds required for d'sburs ments of or on behalf
of the State, in that country may be withdrawn from, the balances i n the
Govern men t Account of the Union Government in that country, i n
accordance with such proced ures as may be prescribed by or under the
authority of the President for the transactions of the Unioil Government i n
the United K ingd om. These tra:isactions shall be adjusted in Tndia, at
the earliest opportunity, against t he balance of thf Goverumen t Acr'ount
accord ing to such directions as may be given i n
!his behalf by the Com ptroller and A uditor-General of India with the
2 pproval of the President.

Section XJl:Supplementzl.
38.. .ThAccouotant General i nth' ex, rdsc-of c1ny cf this fr.n00
tions under these rnles sub}ct 1 o he grneral control or the comptroller - - ,.
[10d Auditor Gf'ne,.a1 of Tn .1;., _

,,,.-

IR
THE 'f.AMIL NADU TRASURY

R.uu:s.

[T,R, 39:41]

39. Nothing in (4ese rules, and nothinJ prescibed under tbe rules shall
h11,ve effect 110 as t9 impede or prejudice tbs
exerois.e by the
Comtroller and Auditor-General of India of the powers vcsted ht
him by or l.!11der the Consti ion to ma.kc Jes, or t jive
directions regulatmg the subtDJ:mon to the Indian Audit Department of
the accounts kept in treasuries or in departmental offices and to b
accompanied by such vouchers for their support as the Comptroller
and Auditor-General may te(;(Uire for purposes of audit.

40. The Finance Minister may not exercise any power c;onferred upon
him by these rules so as to impose upon the Bank in connection with th
business of the Govemment any responsibility not imposed upon the
Bank by the terms of its agr:::ement with the Governor.
41. All refereoces in these rules to the Finance Minister shall, lllluring the
period any proclamation i&Sued under Article 356 of the Constitution
iiin operation, be construed as reference to the: President of India.

PART- II
. SUBSI DIARY RULES AND INSTRUCTIONS UNDER THE TAMIL
NADU TREASURY RULES.

CHAPTE R 1--LOCATrON OF MONEYS STANDING

GOVER NMENT ACCOUNT.

IN THU

lnstruc!ions under Treasury Rule 3.

_ 1. The agreement bet ween the Governor a nd t he Reserve lh1n k cf
Cndia is pri nted as Appendix I.There is.a n Oflice of t he Banking Depa
rt rn-en.t of the Reerve Bank at Madras. A list of the bra nches of the
Stte Ba nk of India i n this Sat c which a ct as a gents of the Reserve Ba
nk of Indi a i s pri nted as Apre ndi x 2.
The State Ba nk of India has esta blished pay offices at va1il'ttS
ccn1rcs incharge of clerks. The pay offices at t he head quarters of certain
distr ici where the:e are no branches of t he State Bank conduct the ba
nking business f the Government as agen ts of the Reserve Bank of
India tencraUy in the same manner as branches of the State Bank but
sub.
t to certain spedal arraiigemen1s and restrictions. Thee off ices arc
1mown s Treasury Pay Offices.

19
tHB TAM\L NADU TREASURY RULES,
LOCATION OF MONBiS sTJrrNDJNO IN THB OOVBR:NMENT ...c,o\ll'lf
[T.lt. 3- ]NS1'NS 2-4]

2. A bra nch of !he Satc Ba nk which cond\.Jcl t rc ur y busi cs

hohday 1fthe Collect or request t he Agent to keep H , r,cn for t hat purpc.sc
Similarly 1 if on mobilisation 01 i n an e1nergency 1tot entaili rta
1nobils2- t ion, the S.ation Com.mande-t makes a written re tJ.uest t o t he
Collectcr
t h.at tht' Bank should be kept open for four spe:cified comcci.ui"e days
or tra nsacti ng military officia l busi ness, the Colkcrcr ha ll a.f k t he
Agent t o comply with the request , and e. report o f thi nction shoultl be
sho_u lJ e kept open for the tra nsact i u n ofl hrJ usi ncH c ll a rcc1;,e,nizt'd

forwarde<;l tq the Sate Goven1ment,

Nora-Chapter IV of Part III of t his volum cont ains l he deta iled

nilesprescri bed by the Government regardi njtheprocedureto be followed
i n the event of t he Agent of a branch of t he :Slate Ba nk of India or any
of its Su.bsidiaries, which conduct Treasury busmess, dic-s or becomi ng
suddenly i ncapacitated for dut y and it being not possi ble for t he State
Bank or its sub>idiary to make i mmediate arrange ments for the tnnsa c t
ions of busi ness at t he branch,
3, Deleted.
4. (I) Cypher Code and "Treas1uy Agencies " Priw,tc Check Signal
Book of ih Rese.rve ank of lndia.-The Currency Officer of t heRescr ve
Bank of India, Madras supplies the Cypher Code a nd t he "Tre.ts ury
Agencies " Pt i vate Check: signa l Book of tbe Ree1ve Ba n k of Inoia t o
each Treasury Office r and to the SllbTreasury Officer of er.ch sub treasury
which has a cuncncy chest. The Cypher Code cont ai ns a list of
phrases and expressions ordina ri ly required i n telegra phic CGrn
munications on matters concerni ng resource, currency and 1ramac
tions under the Reserve Ba nk of Tndi&' scheme of remitt ance fac:J:t its
a n<l i t should be,used for telegra ms relat ing t o such matt e1 . TJ;e deck
SipnaI Book should be used for authen1ic<".t i ng ill telef rn m < relat ing to
telegraphic ransfers.
(2) Safe custody of the Cypher Code and the Check Si11zal Book. The Cypher
Code and the Check Sigcal Book are confidential and shall oe kept
locked up cerefully overnight, iln<! during the day, when they
are not in actual use, in a safe or in the strona-room. The keys of the
safe or the
receptacle
which the books
are treasury
kept shallc rremain
ia the
pers"nal
custody
of the officersin-chugc
of the
sub-treasury
or of any other Govemm"!nt servant duly authorizer! in this behalf.
Jf tbe books are kept in a box or other receptacle, as provided above,
the later must be kept in a safe or in the strong-room overniaht. When
the books arc taken out for use during the day t hey must invariabl y
remain in the personnl custody of the Government servnts mentioned
ab;JV.et:an. must, ob no atWUnt, be allowed out of their p ssession

4.

20
iHE TAMI_L NADU TREASURY RULES
LOCATION Ol' MONE'YS STAN DfNG IN THE GOVERNMENT ACCOUNT
[T.R. 3- l NST:'\IS. 4- cont. ]

All spare c.;pic-; ;f the Cypher Code a nd t he Check s_:!?:na l Bec k nm1
i nvaria bly re ma i1 i n a safe or ;n t he sc ro ng roo m. NtpFg('ncc i n t he
ob>e rva nce of ( h1 sc im trnc :om 1113 v i nvdve the - Govnnmcnt a n d 1 he
R<::serv:." Ba nk

01

co nsidcrn
bk loss before protecti ve measure', cculd
1

be adopted . Ho lder:s sh all, l h::':n:fore, exerci se <.' X'._ re mc care i n, rcgard

to t he'. cust ody ar d ha ndli nz of 1 hese br ok,.

(3) Proced14.c /0 be followed in connection wi;h the distribut ion aiid ack>i!ow.!
dgenent of amendment slip:.- Amend men's t o the- Cypher Code and t he CJ
eek Signal Book w:11 be d; st ri but cd by the Currency Officer, Mctdra , i
n !he form of
confidcn ia l circular
le1ter s
wii h
ar;knowl:dgemen forms
a ppended t o 1),cm. The ccvers will . be
d'5pat ched .hy rc5 i?rc1ed pos,:_ acknowledgement d ue direc: 1 o :,di
hc,lders. Immd:ate!cy on cc i pt of.tlw confiden a I circular 1he a ck lie w]({'f
mf r:1 form> ap pe nded t ) it sha l! be d uly coi:nrl 1 cd by t he hclders a nd
rel urned by ordinary post t,) t h:: Currency Officer.
(4) Proced11:c ro be followed in dealing with amend men t s/ips.
Immc:diately on rc-::e; pt of a-n ame nd ment slip, i he refere nce num ber
and date ap peari n._g t he reon sliall be e1 :ally record ed on the fl ylrnf a t
t he h?:nn' n of tilt' Cypher Code, or t he Check s:g1rn! Book, as the ca e
rnay b , u ncl'.:r the ignat ure of tht' O;fice1-' n-chargc. No cc rrr:ct io.n
shaH,. Jw ww:r, b: m.td e at the aprroprialtJ place i n he becks un'i l 1 he
da'c fi:v m which t tC a tnc" nd m:- ntt a ke8 e ffect. For t bis p urpNe a c,
refol diary noe shall b :ta! en of nw dat e from hich the amend me nt
cc mes i n"o.force w:1ich :v:H be sai ed i n t:-ic coverin g kd er ano or
each slip a nd t h::r;:::a f,er 11' am::n imn lip s!1a\l 'le CJ \efully filed alo ng
w:11i 1hc cover i ng l ;'.,er, if I n y, o n a p cial file exprc ly ope ned for 1. he
purpo e. On t he d1y '.hr: a1n 11d me n bcoms effoc' i vc, t he reLt1 i ve ,sJi p
shall be
re m,:.JVd rro m. th.. sryca1 file, cut out and pas ed a'; the app:opria1e
place i n '.he book;, a suiable not e of t lw amen,.iml'n' bei ng ma de i n U1e
pr,)p , pl.tee. S:1)Uld it b:: fo und m0re c..1nvene n to Chtry out. the
a nr n im;n's i n in t nucdp! i n the b id y of the b::iok.s i ntead of pas'i n P,"
t h - :\ 1i v:: r p>t h :rei n, t here h n o obj ct ic n to t hat course bci ng,c,
dop1cd,
bu/, i n lrn' even , it i s i m:,1 erative t lrnt t he ame n d me nt slips ha ll be
C J.re fully re' ai ned on t he sC p,i.rate file refrrrcd t o above. On 1l1e c'at e o
n wn:ch ':ich a m nimc11' becom-:s c tfoc:i ve, the fr c.': t],at the <i rncnrimc nf
h:is b n c.-tn i ed o t shall b noted i n a separat e co1L1mn under the sign 1'
ure of the 0'.llcr-:n-charge ag11i nst the entry alrea d'y made on tIC Oyl-:af
whe n t he amen :l mcnt slip was recei ved,

Where files a,e used for reco:ding amendment slips or the covering

letters, 01. both, tl;c abo ve i nstructio us for the safo cust ody of the Code
and the Book.shaf ap pl y.mutatis mutandis to such files. All spare copies
of amendment l ips. must also be kept in a safe -er in the . stotf!,>rnirl .

21
, THE. T;\M:I'L NADY.TRE-ASURY RULES
LOCAHON OF MONE\'.S STANDING IN THE 9CiV&RNMENT ACCOUNT

(r.R. 3-TNSTNS 57 cont.)

(5) Procedure to befollowed in the event of the G_ J,'.?her cod e, Check
Slgw1.f Bvok 01 amendments lze1'eto f-eing lost or JGi!ing; into uncuthorise hamf .
- Shouf..t <i h -Cyphr 0.Jtl.e or d,1c Check Sign('c Boci k get lost to fa ll i11'o
u nc1.uf !101:zed ha nd!. 11t any time. the fr.c: sha .., i mmediat ely be reported
by tcL:gra m to , he Ch 'ef Accom!';;:nt of t he Rca'rvc Bc:n k of fnd'a, at B.:,
mbay (Tdegaph'c Ad cl1 ess : . . Reerve BE nk ", Bomba y for n cc;;ary ,
1cio n. Th telegr pa hic mssage ,h a ll .1lso be 1 epeated t o t he Curren..::y O!
fi r for h:s ; nfo' rm ,ion. A detailed report rega rd ing th circtun</a nce
a1e ndi ng t he i ncid ent . 'he &te p
ti ke n 'o t race 1I1e
c rcu i1rf ance or t he Check Si ng,d Book i n t he case c fa le ss, 2 nd the
prectrn ions t aken to preve nt a recurre nce shall he suhn1it1 cd -to t he Cwre
ncy Offic,!r<l <isc,o n aspossiblc t herta f er. Int he evt nt of a me nd me nt slip5
bei ng los1 or J:tll; ng i n1 o unaut hor i zed ha n, . a n inlmeicfa1e report by
letcr, a nd not by t61cgrn m, shall be mcc1c 1 011ic Currrncy Offi::::r. This
rerort shall be- followed by a de' a i kd e pc ri sirr:l a r t o t hc1t prcscri
b::d abwc forthc Cypher Cude a nd 1 he CJ,eck Signa l Beck. ProceJur:; to
be fol!ow-::d in rlte even t c,[ uamfer
of charge.W!r n a Gwerrrmcn servant who hi',lds copies of he CypJ1cr Cede
a nd t h Ci1ecK S n1al R)ok S relie ved of h:s charge. he shall ha nd over
t he cop"es i n his cus'.od y to. the rcl'evi ng Gover nme n1 serva nt o nd
t he i.11'::r sl.111 C!r"i fy a5 fo llows i n th3- Crti ficatc of tra nsfrr of cha
rge.
I here by certi fy that l ha ve recei ved and held i n 'my pcrso n n i"cut cdy
copy/ copies of H e Cypl1ct Code
o f t h Rserve Rink o f Incl'. a which f.as/lrn ve been ccn ccted up-'. o-da1e
The
last amend men
sl:p recc;ved i s N( .
and dated t he
for t he Cede. T a l,o cert i fy !hat
I ha ve recivcd and he!d i n my p rso1rn l cust ody
CJ py/c.wies of the .. Treasury A:tc ncies" Pri vate Check Sign,d Bcok cf t
he Res-:irve B:rnk of f nJia whr ch has/have been corrected upt o dat ed The
last amendme nt sl i p recei ved i s No.
and dated
the

for the Check Signn l Book ".

(7) Annual Possessio11 Certificates. - On the I st day of April
each yea r, all holders of the Cypher code and the Chet:k Signal Bock
sh ill send direct to t he Currency Officer a certificate n t he following

form :-

I ]lereby cert ify that T hold i n my persona l custcidy copy/copies

of t h Cypher Code of t he Reser ve Ba nk ofindia whid1 l1as/have been
corrected up-t o-da te. The last amendme nt slip received i1 No.
...dated for the oode.

n1e TAMIL NADU TREASU.RYOLES

LOCATION OF MONEYS STANDING IN THE GOVERNMENT ACCOUN'J
[T.R. 3-INSTNS.

?-cont.}

I also cer.ify that I hold ill my personal custody

copy/co pies of t he
" Tre as!!ry Agencies "
Prfvate
Check Signal Book of the Reserve Bank of India which has/have
tee corrected up-to-date. The last amendment slip received is
No.
dated the
for the Check Signal
book ".

Dated

19

Signature.
Designation.
Place.

Sub-treasury Officers shall also send a copy of the certificate to

their respective District Treasury Officers. Tn order to obviate un
necessary reminders, a careful diary note of this shall be maintained
by all holders.
NoTE.-The procedute prescribed in the instruction will apply
to the Secret Memorandum of differences
between genuine and forged currency notes also. In the case of tke
Memorandum, each Treasury and Sub-Treasury Officer should
furnish a certificate to the Currency Officer, Madras on the 15th
January every year a1,, shown below :
mutatis mutandfa

" Certified that I have in my possesslot1 the Secret Meni.orandur.

of differences between forged and genuine notes supplied to the
treasury/sub-treasury in
19

23
TIIB TAMIL NADU TREASURY RULES

C-lAPTER II-GENERAL
SYSTEM OF CONTROL
TREASURY.

OVER

D!STRICT TREASURIES.
SUBSIDIARY RULES UNDER TREASURY RULE 4,
REsP0NS1BJL1T!ES OF Tf:IE Om.ECTOR,

1. The Director or Deputy Director is in general charge of the Treasury and

is personalty responsible to the Government for the due recounting of all
moneys received into and paid out of the Govern ment Account.
2. The Director or Deputy Director shall satisfy himself by periodical
examination at least once in a year that the actual stock of cash
(notes and coins) stamps, opium and safe custody articles are kept under
the joint lock and key of the Treasury Officer and the Treasurer and
corresponds with the book balances, that the Treasurer does not hold a
sum larger than is necessary for the convenient trans- ac:ion of
Government business, and that this sum, together with the value of the
stamps, opium and other valuable articles held under the orders of
the Government in his safe custody, is not larger 'than the security
given by him.
3. The Director shall inspect each treasury once a year and submit a
report to the Government in the Finance Department as to whether the
rules relating to the custody of treasury are closely followed, whether
the registers are in good order and kept up-to date and ienerally as to
the working of the treasury.
4. When a treasury irregularity is brought to the notice of the, Director by
the Accountant-General, the Director shalJ make a personal
i
nvestigation and his report shall be based on his own k.now1tdge
and the results of the investigation.
RESP0NSI9ILl11ES OF THE TREASURY OFFICER.

5. The Treasury Officer shall be in immediate executive control of the

treasury and attend to the day-to-day administration of the treasury in
accordance with the Treasury Rules, the subsidiary rules prescribed under
them, and the instructions issued by the Govern ment and the
Accountant-General from time to time. He shall oay lmmediate attention
to all communications from the Accountr.nt Generai and lmplicity
obey the instructions issued hy t:ne latter.

113-U-7

24
THE TAMIL NADU TREASURY RULES
GENERAL SYSTEM OF CONTROL OVER TREASURY
(T.R, 4-S.R. 6-INSTNS 1-5)

6. The Treasury Officer shall see(a) that a notice is posted up conspicuousl y in the office of the hour at
which the treasury closes for the receipt and payment of money, which
shall be at least two hours before the end of the day's work in
order to allow time for closing and reconciling the accounts ;
(b) that notices which he is required to exhibit understanding
orders or instructions received from time to time, such as those
regarding the encashment of notes and the supply of small silver coin
nickel and copper coin are exhibited conspicuously in places
which the public enter freely ; and
(c) that no favouritism is shown to any one in regard to the
facilities for doing business at the treasury.

Instructions under Treasury Rule 4.

I. The Accountant's Department and the Treasurer's Department
should be different rooms, if possible. No person unconnected with
the treasury should be allowed admission on any pretence into either
the Accountant's room or the Treasurer's room beyond the bar or
counter.
2. There is a treasury in every district except Madras, where the office of
the Pay and Accounts Officer, Madras serves the purpose of a district
treasury to the extent prescribed under Treasury Rule 6.
3. Instructions as to the Government servants who may be appointed to

be in independent charge of a treasury and the training which they

should undergo before such appointment are contained in Appendix
3.

4. The Director or Deputy Director of Treasuries and Accounts should

examine the stocks of stamps and opium at least once in a year and
satisfy himself that they are kept under the joint lock and key of the
Treasury Officer and the Treasurer and correspond with the book
balances. He should also examine similarly the securities lodged in the
treasury for safe custody at least once in eve. y year.
5. The deposit registers should be examined once a quarter by the
treasury officer to ensure that they are kept in accordance with the
rules prescribed for the purpose in the Tamil Nadu Account Code '.lit
elsewhere. The Director or Deputy Director of Treasuries and Accounts
should examine them himself at least once in every half

rear,

25
THE TAMIL NADU TREASURY RULES
GENERAL SYSTBM OF CONTROL OVER TREASURY

(T.R, 4-S.R, 6-7 INSTNS 6-7)

6. The Director or Deputy Director should examine the stock of Bills

and similar forms which are intended for use in monetary trans actions
at least once a year and satisfy himself that the Treasury Officer keeps it
carefully under lock and key.
7. (a) If on mobilisation or in an emergency not entailing mobili rntion,
the ,tation Commrnder makes a written request to the Director or
Deputy Director that the district treasury should be kept open for
four specified consecutive days, Director or Deputy Director shall
direct the Treasury Officer to comply with the request and transact
military official business only on those days. The fact of so keeping
open the Treasury shall be reported to the State Government.
Treasuries shall be kept open out of office hours and on holidays
including Sundays for accepting the sealed boxes or packets purporting
to contain ballot papers, metal seals and paper seals of the General
Elccriors or ByeElections or Biennial Elections and for the purpose
of receipt of ballot papers and their issue on holidays for which the
Collector shall authorise when necessity arises.
(b) Appendix 4 contains the detailed rules prescribed by the Government for
the inspection of district tn:asuries. The Director or Deputy
Director should see during his inspection of the treasury that the
stock of stamps especially those of denominations for which there is no
demand or only occasional demand, is not excessive. He should pass
orders at the time of inspection regarding the disposal of any
surpius stock of stamps.
SUBSIDIARY RULES UNDER TR.EASUR.Y RULES 4.

Verification and Certification of Month l y Cash balance, etc.

7. The monthly c .sh balance in the treasury, i. e. the C5.sh balance at
close of the day on which the accounts of the mlinth .'.re closed. shall
be verified r.s follows.(a) ) Nickal rupee coins.-(i) The nipec coins shc.11
be kept in coins
each containing a certr.in fixed o.mount, which shvJI be either Rs.
1,000 or 2,000. Net bags shall alwa.ys be used i n the cRse of whole
rupees, B.nd the verifyi ng Goyernment serw.nt shu.ll s<'.tisfy himself t
ha.t er.ch b1g 2.ctu.lly cont<i.rns rupees. Any bag shc>.11 be tc.ken at
random and Rs 50 or 100 shll.11 be cou nted i n detv.il .nd used as a
weight i n one pan c f a small pair ef scales, itgainst which other similar
sums shall be weighed until the whol e contents of the bag are
exhausted. Care shall be taks:n tha t the requisite number of parcels of
Rs. 50or100 as the case may be, is made up. The whole amount thus
tested shall then be t aken as a verified weight of Rs. 1,000 or 2,000 as
the case may be, and placed in one pan of a large pair of scales.

1G
UlE TAMIL NADU TREASURY RULES
GENERAL sYSTEM OF CONTROL OVER TREASURY

(T,R. 4-S.R, 7)

(ii) The whole nu mber of b.i.gs of rr pee coins shdl t hrn be; Counted , and one
i n every twenty selected r.t r,.ndom by t he voi f yi r g Government
serw.nt, opened and its contents poned into the scaks r ri.d weighed
ag .inst the verified weight of Rs. 1,000 or Rs. 2,000. ]f the contertts of r.
ny bag weigh less, they sh:>.ll be tested by weignmcnt i n su m of R5.
lOO :i.s described r.bove: if, , fter Slich exr.mi n:.tion, t hey :ie found. to be
correct they sh<".ll be substituted fer t he coi ns previot.sly taken <'- S t he
verified weight.
'

(iii) Broken amounts of rn_pee coin shr.lJ be verified by weigJ-. ment in sm:.ller q
uantities of Rs. 50 N Rs. J OO er Rs. 200, r. m, y be found convenient .
(iv) The conte11ts of every bag cf 25 p .isc :nd 50 p i ,c Nickel coin shall be
counted or tested by weighment by .,_ mdhod simil' c to that
described ab(,Ve for n1pee coin .
(b) Copper, bronze and nickel coin.The Di1ector or c_,t hcr verifying
Government scrw.nt shall adopt st, ch method of veriflC tion :->.s he th.inks
satisfactory, rememberi ng that he is persona lly rcspc,n-,i ble for the
correctness of the ba I: nee st?.tcd by hi m, He shll :-.l w: ys cc l'nt the nu
mber of bags ri.t the time of verific: ti0n r.nd sh; 11 nr m i re t 1- ei r contents at
frequent i ntervals, thou gh i t is not essentiR l tc do so c Yery
month.
(c) Notes.-(i) The

verif yi ng Gcverment serw.nt sh:ll

sonally exami ne and count all notes of Rs. J OO and over .

pcr

(ii) The follo wi ng meth0d sha ll be Hd cpted for verifyi ng notes

of other denomi wtions, if the verifyi ng Government sc-1 vr nt c,.nnot
cou nt t hem p-rsonally wi thout u ndue inconveoience.

The notes shall be kept i n bundles of a certr-.i n mu kcd nu mber

Jn each bundle a few notes <'.t the top shall be folded b<'.ck .nC the
rest cou nted by clerks or 8.Ssistr.nts, who c.re not persoi;s resuonsible
for the cGrrect ness of the bu nd les. The veri fying G0-.er!l1nent
serv'.'.nts shall then see whether the v.ddit ion of the notes folded h2.ck
to the nu mber a{rc2.d,y cou nted m".kes u p t he tot<'.l ntr mber mr>.r ked
0 n the bundle.
The verifyi ng Government servant shall also srrt isfv hi mself
thr.t t he notes i n each bund le fl.re t' II of the alleged \,r ]ue. e. >.? .
tbut tenrnpee note i s not c.-ou nted as c,r..c <,f c>. bu nd le d h;_ndr ,
rupee notes.

27
THE

t.AMit NADU TREASURY RULES

GENERAL SYSTEM OF CONTROL OVER TREASURY

(T.R. 4-S.R. 8-9-INSTNS 8-10)

8. These rules shalJ be printed and pu.stecl on r. bov_rd and

up in the strong room in :1 Conspicuous place.

hang

9. The Director/Deputy Director/Trea sury Officer who verifies the

monthly cash ba lance in the treasury sh<1.ll certif y to t he bafoncc ln
the district treasury cash balance report (Form I) in the following
form.-

.. I hereby certify tha t I have persona lly a.scertci ned by count

ing that the bakncc in the district tre<'.sury for which I 2.m
responsible amounted on the
to Rs.
(in words). J further certify that the bulk of the tre?sure if, kept under
double locks., the key of one of which is in the exclusive custcdy of the
Treo.su ry Officer. and t hat of the other with t he Tre:> surcr. I further
certify thnt the balance under single lock with the Tre<.su.rer r.rnounted
on the above date to Rs.
and that at no time did the
Treasurer hold in J,is seperate custody a sum IRrger the n wc s necessary
for the convenient transaction of Ge,verl'ment business or a sum which
together with the value of stamps, opiu m, etc., i n his sole c1,:,[od y was
larger than the security given by him. ".
JNSTi.UGTIONS UNDER TREASURY RULE

4-cont ,

8. The Director /De,,uty Directer when Pi esent :"t the Disti ct hearl q,.1a1 ters,
a t the time of su bmissi;:,-1 of ca sh balance rep, 1 t, should ve:ifya nd
certifytJ1e mont hly cash balance of the di strict t '"ca&ur y in person n
nd sign t he mont hly a ccounis to be tendered to t he Se;;;etary tc) Gover
r, ment, Fi n.a.nee ( V. r.y,., a n D Mean ) Depart ment
:i nd t he A ccountantGenei a l, when neit her of the\11 is prese nt 2t t he
district head quart:...1 s, t h,;: Tr ear.;m y Officer, shall ve11fy .i.nd sign t he
accou nts.
9. Deleted.
to. When t he cash bala nce is verified on a nv date ether than
the first day of mont h, it should be veJified in th'e ma nner presc:. ibe
in subsidia r y rule 7 abo ve t1 n.d t he balance :,houJcl be r eported to the
Secretar y to Govern ment. Fi ne.nee (Ways a nd Mea ns) Deprtment
and to the Accounta llt-Genera] i n t h.: usual for m of cgsh balance
report (For m I).
Thi s provision 1 egardi ng reporl s dces 11n l:1-jf lY to the ,1e})('rts
thi vedfication of t he ca sh ba ance on accuunt of a tia nsfer of Char pi;;
they shCJu ld be sent i n acco1 dance with Treasm y R11le 4 (4) a nd Sub
Sidiar y r ule 4 under Treasur y Rule I J!

28
THE TAMIL' NADU TREASURY Rur:ES
GBNHRAL SYSTEM OF CONI'ROL OVER TR.13A.SURY

(T.R. 4-INSTNS 11-12)

MONTHLY ACCOUNTS.

11.' Tho Accou ntant Qenera l has issued t he following dirtc

ons:( l) The monthly accou nt is a n account for the district
comprisint the opening balance of the pr ev:cus month, the receipts and
outgcin!lf. during t he month and the closing ba la nce fo1 the month,
The account should i nclud e the t ransactions of all the sub-treasu)les ir:
the d ist1ict. The openi ng a nd closing bala nces should be the
actual
balances
Verified and certified by theDirector{Deputy Director(Ireasur y
Officer and t he ba lance similar ly verified and certified by Su b
Treasui-y Officer u nder ;:.u bsidiary rule 8 u nder Treasur y Rule 5.
There shculd
be a
seperate a ccou nt of r eceipts and disbursements for each derartment
er such group of depn rt ments r,s may be fixed by the Accountant oen1
c1J from time to t i me a nd a seperate account for the transactions relating
to debc ::a.nd r1., mi tw.nce heads and t he mcintreasur y accounts should
contain O nly the totsls by major heads of the revenues, ser\'ice, debt r
emitta nce, etc., heads appea r i ng in t he sef eJ" B.te <lt:pait.rr.o,u.l a nd
debit hea d of a ccou nts.
(2) Tile acccu ots should be prepared in such form a.s may be
prescibed by the Aocou nta nt-Qenernl from time to time, a nt1
should include : .11 !he subsidiar y accou nts a nd statements pt esci ibcd
by the Accounta at-Qeneral for the pur r,ose of audit or compilation
of accov nts. After all the subsidiar y accounts prescri bed ha ve been
complied a nd the major head tota ls t heirin posted into the main treasur
y accou nt, the figures i n the 1att,;,:r should be to tallied and the accou nt
clos.cd by effectig an agreement between( 1) the total opening bala nce
of the mont h plus the receipts during the month a nd (2) the total of
the disbursements plus the closing bala nce of the month. The Treosu ry
O:ffioer should sec that the entries in the monthly o ccou nt a gree with
the totals of the subsidimy rcgist.:rs, Wherev'"r they aie maintained.
If,at any time, the Treasur y Officer is u na ble to compa re all of them,
be should at least /J(Jmpare so me, and he shouid a l.w? ys compare the
entries i n the plus and minus memoranda reiati11g to deposits, stamps,
etc., with the ent1 fo-s in t he t>ccc u nts.
1

12. At t he end of the mciin tr.::i.sm y accou nt, the cash balauce
cer tificate pr.:;scribed in Su bsidil!1 y Ru le a bove shoui:d be enterer.I
with the following additions"The balance a sub-treasuries amounted on the d ates specified
to the sums shown against them and I have received them Subtreasury Officers certificates of the actual verification of those balances.

29
THE TAMIL NADU TREASURY RULES
GBNBRAL SYSTEM OP CONTROL OVBR
TREASURY

('1'.R. 4-INSTNS 12-13-S.R. 10)

I her eby certify that the su m of Rs.

(in Words)
cred ited /d,;bited u nder the head Reserve Ba n k Deposite---St:.1te
in the a ccount agr ees with the net d isbursemtnt receipts shown in the
d nily statement of State receipts and disbur sments received from t he
Bank. ,.

Not1" .-T he cet tificatcs rcga1di ng cash bala nce apply to dhtrict
treasL11ies and sub-trensuries the cash busrness of which b not trans
sacted through the Ba nk while the certicatc reg1 ding " Reser ve Ba
nk Deposits" 0 pplies to district treasuries a nd su b-tr easur ies the bu
sines;; 0f which is tt ansacted through the Bank,
-cont.
10. When a new Treasury Officer is appointed to a district, he shall verify
the cash balance in the district treasury in the manner prescribed in
subsidiary rule 7 above.
SUBSIDARY RULES UNDER T.ltEASURY RULES

The charge certificate to be submitted by the new Treasury Officer

to the Accountant-General shall be in Form 2 and shall show the details
of notes and com included in the district treasury balance. and the
value of the Government and other securities (such as Promissory Notes
Post Office Cash Certificates, Treasury Bills, etc,). held in the treasury
for safe custody or otherwise. As regards sub-treasury balances the
total of the cash balances reported in the daily sheets received from
the sub-treasuries under the heads "Currency and Bank notes" "current
rupees", "current small coin", and "uncurrent coin" shall be shown
without any details as to be the denominations of notes and coin.
Note (1).-The new Treasury Officer shall take charge from the
outgoing Treasury Officer a note prepared by him, indicating his general
impressions on the working of the district treasury with special reference
to any important item of work to be attended to immediately as it
comes to his knowledge.
Note (2).-A Gazetted Government servant other than a Treasury
Officer shall however, submit the charge certificate in Form 2A (See
Article 78 of Tamil Nadu Financial Code, Volume I).

Instruction under Treasury Rule 4--cont.

13, The following directions have been issued in consultation with

the Accountant-General.

(1)Each dfstrlel treasu ry will ho inspected periodically

of tho Indian Aud!I Dopertmenl,

by as

30
THE TAMIL NADU TREASURY RULES
GENERAL SYSTEM OF CONTROL OVER TREASURY.
(T.R, 4JNSTNS, 13 Contd.)

(2) A brief report of each inspeection will be drawn up and sent to the
birector. The report will be in two parts, the first part d ealing with the
obgervance of the r ules regard ing the custody of treasure, coinage,
currency, remittance and public d ept work as well as the ma
intenance of the currency chest accountsand the second part dealing with
the other poi nts. The Accountant-General will also send a copy of
the first part of the renort to the Currency Officer of the Reserve
Bank of Ind ia, Madras.
(3) The Di rector should pass such orders as he co11siders necessary Oil e.?.ch
pa rt of the report and send a copy of his orders to the Accoun tc1ntGer.eral, whO will finally dispose of the report. The Director should also
send a co py of h is orders on the first part to the Currency Officer, Madras.
The Currency Officer will forward his copy of th::>
report and of the orders thereon to the Accountant-General indicating
whether, so for as matr.ers dealt with b y the Reserve Bank are con
cerned, the action taken is adequate or whether any further action is
required. The Accountant-General may refer to t he Director any
matter brought to not ice i n the report which, in his opinion shovJd
receive attention by the Director or in respect of which he consi de;-s
that the action taken by the Treasury Officer is inad equate. Points
which canndt even then be settled .i ncl all important i rrigulari t ies will,
be reported to the Government by the Accountant-General.
(4) Any po i nt of importance relati ng
to coinage and central
public dept work, which are d ealt with by the Central Government
wiU be brought to the notice of that Governmen t by t he Accouuta n1General thourgh the Comptroller and Auditor-General ..A copy of the
first pc1rt of the repor t of each inspection together with the orC.ert of
th Treasury Officc:r, there mar ks, i f a ny, of the: Currency Officer
Mad ras, and the final d isposal thereo n by the Accountant-General
will be forwarded hy the Accountant-General to the Government.
(5) The Accountant-Ge neral will include a summary of th general results
of the i nspectiGns i n bis annual review of the work.i n of treasuries
submitted to the Government through t he lJirector .

31
THE TAMIL NADU TREASURY .RULES
GENERAL SYSTEM OF CONTROL OVER TREASURY
{T.R. 4-5 INSTNS 1)-cont.

SUB-TREASURIES.
Subsidiary Rules under Treasury Rule S.
LOCATION OF SUB-TREASURY.

1. . There shall ordinarily be a Sub-treasury at the headquarters of

every Tahsildar. The Government may also estab\ish a sub-treasury at
the headquarters of any independent Deputy TahsUdar or dependent
Deputy Tabsildar.

'

Explanation.-A dependent Deputy Tahsildar is a Deputy Tahsildar who is

subordinate to a Tahsildar and is in-charge of a sub-taluk.
2. At a sub-treasury station whe re there is a branch of the station, the
Station Commr.ndar makes a written request to the sub-treasury shall
transact the cash business through the Bank.
lnstruction:J under Treasury Rule 5.

1. . (a) ]f on mobilisation or in an emergency not entailing mobili ation,

the Station Commander makes a written request to the Collector, that the
sub-treasury should be kept open for four specified consecu tive
days for t ransacting mil itary official business, the Collector shall d irect
the sub-t reasury officer to comply with the request and transact m ilitary
official business only on those days The fact of so keeping open the
sub-t: en<:ury shall be reported to the State Government.
Sub-treasuries shall be kept open out of office hours and on holidays
includ ing Sundays for accepting the sealed boxes or packets purporting
to contain ballot papers, metal seals and paper seals of the General
Elee,iions or Bye-Elections or Biennial Elections and for the purpose
of receipt of ballot papers and their issue on holidays for which the
Collector shall authorise when necessity arises.
(b) T! e d i trict treasuries and the sub-treasuries which arc sub
ordinate to ea,:L1 district treasury are shown in Appendix 5. Thoe
which transact their cash business through a branch of the State BanK
of India or through a Treasury Pay Office of the State Bank under a
clerk in-charge are indicated by the addition :igainst their names of the
letters "S.B." or "T.P.O." respective1y. For facilities of reference,
the Government servant in charge of each sub-treasury viz., Sub-treasury
officer and the Government servant, if any, on whom Reserve Bank
drafts way be drn wn a nd telegraphic transfers may be issued are a1,o
sJ1own in l he ,A ppendix against e ach sub-t rcast'Ty.

113-15-8

32
THE TAMIL NADU TREASURY RULES
GENERAL SYSTHM OF CONTROL OVER TREASURY

(T.R. 5-S.R. 3-INSTN) 2-5)

2. The Shroff or Shroffs working in a sub-treasury should, as far as
possible, be accommodated in a separate room provided with iron bars
and a counter. When this is not feasible the portion of a room occupied by
the Shroff or Shroffs should be separated by a partition from the rest of

the room, and the -portion of the room so partitioned off should be
provided with iron bars and a counter. No per,,on unconnected with the
sub-treasury should be allowed admission on any pretence into the
Shroff's room beyond the bar or counter.

3. The Government have established collecting depots in the office;; of certain

Deputy Tahsildars which are at a considerab\e distance from the nearest
treasury in tracts where communications are difficult.
The
collecting Depots i.re not sub-treasury but merely Departmental Depots of
the Revenue Department under the control of the Deputy Tahsildars
concerned. A list of these collecting depots is given in Appendix 6. The
moneys recevied in each collecting depot are remitted periodically into the
sub-treasury mentioned against it in Appendix 6. No payments are made
at a collecting depot and the moneys received there do net enter the
Government Account until they are remitted into the sub treasury.
l nsru ctions u nde r Treasur y Ru k- Scont ,

'. Deieteci

5. Deleted.
Subsidiary Rules under Treasnr_y Rule 5--cont,
Ojficer-in-char f!e of a Sub-Treasu,y-Sub-Treasury Officer.
3. The Sub-Treasury is in general charge of the Sub-Treasury Offii c,
RESPONSIBIUTIES OF THE

Sus-TREASURY OFFICER AND THE UPPER

0tV1Sl0N ACCOUNTANTS.

4. The Sub-Treasury Officer in charge of a sub-treasm y shall be personally

responsible to the Treasury Officer for the due accounting o( all
moneys received in the sub-treasury and for the safe custody of cash
notes, opium stamps securities and other Government property

3:l
TIIB TAMIL NADU TREASURY RULES
CE'ERAL SYS1EM OF 00:NTROL OVER TREASURY

[T. R, 5-S.R. 5-9-INSTNS. 6-7]

5. Tbe Upper Division Account2nt and where there ai e more tban

c:ne Upper Division Aceou ntant, the senior most Upper Divi
s10n Accountant of the Sub-Tre2su ry shr.11 be oce of the Dou ble Lock
Officers of the Sub.-tre2,sury.
6. The d1,,ties laid on tle Treasury Officer in su bsidi2.1y rule 6 v ndet

Treasury Rule 4 sbrJI apply mutatis mutandis to Sub-Tre11.sury Officers

also.

7. The Sub-tre.?.sury Officer sh2.ll sign pay ord erson vouchers, acknow
lec1gment i n chalans ancl posti ng in 11cco1.ints .r.nd she U perform tbe exe..
cutive d uties relating to the sub-treasury.
PERIODIOAL EXAMINATION OF CASH BALANCES.

8. The Sub-Treasury Officer-in-charge of a sub-treasury and the Double

Lock Officer, sb.v.U verify the cash balance every cla y and the stock of
str_mps and the opiu m in the s1, b-treas1cry at!er.st CDce e mcntli.
When there is fl chunge of i ncu mbent of tbe post of the su b-treasu1y
c fficer, the new incu mbent shall verify the cash balance of stock of
stamps, opium, secu rities, and other Government properties and sub
mit a report to the Treasury Officer.
METHOD OF VERIFYING AND OERTIFYING THE Sue-TREASURY
CASH BALANOE, E10.

9. The verificatic.n of the sub-treasury cash balance at the close of each

accounts month r.nd on the other occ.csic ns when verifiec.tion is
1equire<l under t he rulf s, hf.ll be <lone i n t he m<.nne-r pr tcscribed
subsitlir.r y rule 7 u nder Treasl'ry Rule 4 for t he verificr.ticn cJ l he er.sh
balance of a district treasury.
Jnstrustions under Treasury Rule-5 cont.
[ 6. Deleted.
7. When verifyi ng the stamps kept under dou ble locks, it wm be
sufficient for the Sub-Treasury Officer, er other Government servant
holdi ng bis keys personally to check ten per cent of the stock i n each
,Jass of stamps and to supervise the checking of the remaini ng stock
in ea.ch cl11ss by a reliable subordinate. The clerk who maintaina. th

3f
THE TAMIL NADU TREASURY RULES

GENERAL S)STEM Ol CONTROL OVER TREASURY.

1(1 R. 5---S.R 10-11-INSTNS. 8-12]
stamp, accounts and the shroffs, gollahs and peons working in Lhe SubTreasury should not be allowed to a;;sist in verif ying the st,amps. The
result of the veriflcation should be recorded in the stock register of
stamps and attested by all t he Government servants, who are re quired
to be present during the verification.
Subsidiary Rules under Treasury Rules 5--cont.
10. The Sub-Treasury Officer vr other Government servant who

verifies the rcrw thly closmg cash balance of the sub-troury shall sign a

certificate as follows on the sub-treasur! cash balance report (Form 3)

:-

"I hereby certif y that the balaI.tce in the sub-treasury amounted

on the
to Rupees
and that I ha ve peroonally examined and ascertained that the said
ba;Iance was acLually in the said sub-treasury and agreed with the
details of notes and coins entered above. "
Instructions under Treasury Rule 5-cont.
8. A sub-treasury which transacts its cash business through th r Bank
should have no cash balance excepting the anamath an:.ount and
permanent advance at the close of any accounts month, and any cash in
hand on the last day of the accounts month should be n-mott{;d ;nto
thr: Bank on the same day without fail.
9. Deleted.
10.
Whenever the whole balance under double lock is verified a
certificate of verification should be entered n the Sbroff's daily
balance sheet. The fact of veirification of the contents of each
double lock chest shoul\:I also be noted in the memorand um kept ir:.
the chest, whenever the contnts are verified.

Subsidiary Rules under Treasury Rules 5-com.

11. Deleted.
Instructions under Treasury Rule 5-cont.
. 12. The monthly accounts of the Madras Taluk Treasury shall be
signed by the Sub-Treasury Officer and the Assistant Superintendent
0fl Stamps, Madras and rendered to the Accountant-General. The
accounts of all 1hc other Sub-treasuries are compiled centrally in the
District Treasm'.es incorporating transactions upto the last working
day of the calendar month consequent on the extension of the scheme
of centralisation of compilation of Sub-Treasury Accounts to all tac

c:Ustrkts 'tom Januarv 1974.

,5
TIIE TAML NADU TREASURY RUL&'
GEN[RAf <;YSTI,." OF OONTRGL OVER TREASURY
1(1 Jl.

5 -S.R. 12 -13--LNSTNS. 14-

15}
Subsidiary Rules under Treasur,y Rule 5-co:u.
lNSPEOTION OF SUB-TREASURIES.

t 2. TtJ ; Director of TrC<'.sudcs and Accmnts sk--ll r.rrr.ngc for the

i nspec!r u n of gIJ Sub-tre?.suries i n the St: tc by him&elf c-r D(puty
Dire ctor 01 :J y the Tre<'.surY Officer, once '-' yea. E:.ch sub-trer.sury
sh.dl be i nspected once i n five yc rs by the Director or D('put y
Director. The Directer or t he Deputy Directer JW y r.lso tc.ke up
ins)X'cti(: n of accou nts, records, etc., of 2.ny Sltb-trcr.sury d uring thei r
tovrs limiti ng uch i nspections to a da y r.nd prescri be such inspections to
be d one by TreP.wry Officers whenever neeessr.ry.
13. Suh-treasuries will be inspected by r.n officer of the lnd i:.:n Au ':' lt
Dep,.rtment, if circu mstances render it necessRry.
Inrtructions Wider Treasury Rule 5-cont.

14. Appenciix 4 contains '. he Oetaild rules prescribe:. by '. he Govern ment
fo1 t he inspect ion of su b-t reasuries. The Direc'. ur of Treasuries and
Accou nts should sec c'.uring his inspec:ion of a suht reasury that 1 he
s:ock of s'.amps, especially , hose of d.enomina1.ions for which there is no
d.err..a nd. or only occasiona l demand, is nor excessive. He should pass
orders at t hc t ime of inspect ion regan:l_ing the disposal of any sur plus
stock. of st,, mps.
15. Inspection of collectil ,K depots.- Tb Revcni;e Divis on;- I Offica shou ld i
nsped r.11 t lK colk cf illg depot s i n hi s di vi icn cncc .-, y . r. Techoic l i
n,.p:-ct ion J :1 co ]kclion depot by 2 Trc?.sury Offio::r need be m .f.e
only when req uested by t he Revenue Division.} Office r. Appen d i x 4
cont" i ns the Oct, ilcd rulf'S prescribed by t he Governmen t for the
inspection o f c0llec1 i ng t'.epol s.
OFFICE OF THE PAY AN D ACCOUNTS OFFICE, MADRAS.
Instructions under Treasury Rule 6.

The Compt roller r.nd Aud itor-Gener:.J of India hrs given his con
sent to t hs'.' performance by the cflice of the Pu.y r.nd Accou nts Officer
Mr<lrr.;; of the d u ti es of :>. tre:>.s ury i n respect of cldms 2.g i nst th
Gove1 nment falling due for disburseme nt i nM2.dra s City,subject to
such co nrli t ions , s m,,y b,- prcscri hr d by hi m from time to time.
The rules prescri bed by t he cGmpl rc Jier anc:1 Au ditor General to
be followed in t his connect ion , have been incorporated in the Pay and
Accounts Off"ce, M<1nnuat, if so far as they are not repay.men! to the
Tamil Nadu Treasury Rules.

THE TAMIL NADU TREASURY RULES

[T.R. 7 (l)

INSTN.]

CHAPTER III PAYMENT OF MONEYS lNTO T.f-IF.

GOVERNMENT ACCOUNT.

Instruction under Treasury Rule 1 0).

CHARITABLE ENDOWMENTS.
'The allowing procedure, should be followed in regard to f tm.ds 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 se,curities pertauung to endowments received from the
Treasurer of Charitable Endowments; and
(ii) income from properties relating to the endowments and
imerest realized in respect of the securities r&l.a.t i Jtg to em.low wcnts
diverted from the Treasurer of Charitable Endowments.

(b) Interest realized from the Bank shall be credited in the accounts
::o
the
head ' ivil Depostsl-Per,'s)ona
Deposits.
Nommlly, payments in such cases are made by the Treasurer
of
Charitable Endowments, only on receipt of
requisitions from the
administrators for amounts required for immediate
disbursement
ood it will not be necessary to credit the
amount again to the
Government Account. In order, however, to ensure that no
un
utilized amount is retained by the administrators, they shall send
certificates of disbursements to the Treasurer ofl Charitable Endow
ments togel lr with unutilized balance, if any. whic)] shali br, ere
dited into 1t.e Personal Deposit Account.
(c) The cash in the hands of adn:rinistrators including balances relating to
endowments tramferred to them, amounts of interest realized by them
periodically and neome, if any, from properties in their custody,
shall be paid into the personal deposit accounts of the concerned
administrators opened for the purpose in the treasury and clrawn again
when required for disbun:ement. Their accounts will be audited by
the Examiner of L11eal Fund Accountm.

'

37
TIIE TAMIL NADU TREASURY RULES
?AYMENTS OF Mv:,;r;YS tN!O THE GOVERNMENT ;\_CCOUNT

(T. R. 7(2) JNSTN-1)

[l11structions und,1.r Tt'e.(,sury rule 7 (2).J
APPROPRV\TJON

OF DEPARTMENT.<\L RECEI PTS FOR DEPARTMENTAL

EXPENDITURE.

1.

The followi ng items are included wit h i n t he scope of Clause (a)

of Treasury Rule 7(2) -

(1) Moneys receivei i n civil courts on <t'::Co..int of

(i) Commissioners' fees ;

(ii) fees for copying maps, plans awl !!Coea lo ical t rees
(iii) jud gment-cl. ebt ors' subsistance money ;
(iv) peH y it ems such as money-order commission for t he t rans mission of
Commissioner's fees, tom-t om Chatres, Charges for t he con veyance of
attached propert y, charges for feed ing- attached cattle, post age and other
charges for cal1ing for Iecord s for reference anq for
!he t rans.mission of decr ees t o othec court s for execut ion ; and
(v) o1 her similar items oTt ered by t he High Court.
(2) Moneys r eceived "iiy 1 he Sherifl of Macras on account of d iet money,

bata for1 wit ne,s, post age, deposits for sale expenses, rent charged for st
oring a 1ached propert ies, commission on sales of attached propert ies
and other similar it ems.

(3) pr1.; cess fees levied u nd er sect ion 36 of t he 1n,i ia n Regist rat ion

AG4 19U8 (Indian Act

xvr of 1908).

(4) Fees levied for t he preparat ion of copies of maps, plans or records u
nder Article 14 ofthe Registrat ion Table of Fees .
(5) Process fees levied by village Panchayats courts for payment t o the

establishment employed i n t he service of processes.

(6) Moneys recei ved for batt a t o be paid to wit nesses who have t O give
evHence in enq ui ries before the Commissioner and Deput y a nd Assist ant
Commissioners of r he Hindu Religious and Charitable End ow ments (Ad
ministrat ion) Depart ment.
All such moneys should , however, be fort hwit h paid in full i nt o
t he treasury or t he Bank, if the disbursemnt or refund is not likely t o be
mat:.e within a mont h. Amounts no' d1sbursec/ or refu ui e-1 wit hin a mont h
from t he d at e cf receipt shoul:l also be p0iJ fo !u l1 into the t rt1asury
01 tl:.c Bank .

38
THE TAMIL NADU TREASURY RULES

r AYMM\ 'I S O r MONEYS

INTO THB GOVllRNMENT ,\CC"OU NI

[T,R. 7 (2)-TNSTNS. 1-2]

Wit h regard t o it em (5) ment ioned above, viz., process fees levie!
by a vi tlage panchaya1. cour1 , t he Presid ent of t he court shou4f not keep
wit h him mor e 1 han Rs. 15 at any time and he should pay a ny amou n t
in excess of 't t.is lim it inf o t he treasur y or t he Bank at once.

Excr:Vl i' '' ( .1 ). -The Secret ary, Sales Tax Appellat e Tribu nal, may
ret ain wit h -1 he wit ness bat1 a for a maximu m period of t hree mont hs. aft
er which iime all u nd isbursed amou nts shou ld fort hwit h r.e paid int
o t be t reasun u r.d er "Civil Con rt Dr.p:)si tcs. "
Exc; ptiori (2).-Thc Chief Jud icial Magistrat es may re:ain with
t hem 1 he wit ness ba11a and maint enance amou nt for a maximum period
of t hr ee months af. er which t ime aII uw., isbursed amou nts should fort h
wi'. h b e pafrl i nt o '. he treasury u ncl er "Crimi'nal Court Deposits ".
2 . J n -all cases where appropriat ion of d epart ment al receipts for
Li epart mcnl al expend it ur e has been permitt ed , the gross r eceipt aod
payment s shou ld be included in t he accou nt of t he paYments i nt o and,
the wit hdrawals from t he Government Accou nt. For t his purpose
each chalan accompanyi ng a rcmit1 ancc of net receipts u n,icr any of
t he it ems specified in t his ru le shou ld i nd ica.' c t he gross rcccip's and
t he payme nts maC e t her efrom : if no remitt ance is mad e, a period ical
st atement showing t he gr oss receipts and t he payments mad e therefrorr.
shoulcl. be furnhhed t ? 1h trea sury at such t imes as may be prescribed
by t he proper aut hottt y in each case.

If a Government servant of t he Public Works, Electricit y or Forest

Depcrt mcnt makes use of his each receipts t emporarily for curren1
expendit ure u nd er the provisions of clause ( c) or (i) of sub-rule (2) of
Treasury Rules f , he should before t he end of t he month send t o their
treasury a cheque for the amou nt t hus utilizec1., d rawn in his own favour
and end orsed by hi mself wi:h t he words "Received payment by t ransfer.
credit t o t he Depart ment".
If a suboTc- ina' e of t he A%ist ant Direct or of Fisheries (Deep-sea
Fishing) ut ilizes t he money realized on t he sale of fish t o meet urgent
cont ingent expenC hire in connect ion wit h cl eep-sea fishing operat ions
u nder the provisions of clause ( q) of sub-rule (2) of Treasury Ru1e 7.
he should remit t he money so u1 ilizecl t o t he t reasury on receipt of fu
nd ,;; from t he Assist ant Direct or in recoupme nt of his pr manent a.--l
vanc e

39
TIIB TAMIL NADU TREASURY RULES
BAYMENT JF MONBYS INTO THE GOVERNMENT A,C!:01J"IT

(T.R. 7(2)-INSTNS,

2-3l

With reference !tJ clause (z) of subrulc (2) of Treasury

Ru le

7, the officers concer ned. who are not empowered. t o draw money from

treasuries by cheques shou l{\ prepare a cont ingent bill for t he amou nt
of commission allowed for t ransfer payment by debit t o the concerned
expendit ure head of accou nt and per contra cred it t o t he corresponding
Revenue Head . Cheqlle-drawing officers who are permiLi e<l t o render
monthly classified abstract s of accou nts of receipt s and charged t o t he

Accou nt ant-General should indicate t he commission d educt ed as

expend it ure and t he gross sale-proeeeds as Revenue, in t heir classified
accou nts. Heads of Depart ments have becn permii ted t o open a det
ailect
head "Commission on sale " wherever necessary, under t he sub-head
of appropriat ion "O'.her charges " for t his purpose. In cert ain cases,
where the products of commercial concerns are t o be delivered free
on rail d estination. as per t he usual t erms and condit ions, the
proced ure foliowed is t o allow cred it for t he railway freight by de0 uct
ing the amou nt due from t he sale value in t he invoice and claiming
the balance amou nt .only, as the consignments are ord inarily booked
"Freight t o pay " t o facili a1 e quick d.espa':ch. In such cases also,
th_e freight. charge!> should be shown as expenditure u nd er a detailed
head ufreight charges " under t he sub-head "O:her charges " by 1,cr
contra cred it t o the: Revenue Head concerned .
3. The following procedure should be observed when village collections
are appropriated for paying allowances t o temples, et c., wit h
reference t o clause (h) of Treasury Rule 7 (2) ;(i) Each remitt ance list from t he village officer should be accompanied by an
abstract statement of paymenls ma<ie out of those collections support ed
by t he payees, acquitt ances and by a cert ificat e that the recipients ot t he
allowance performed cont inuous and satis fact ory service during the
period for which payment has been made.
(ii) On receipt of each village remitt ance list t he t aluk office shoul l ent er
the necessary credits and debit s i n the accou nts and make a n0;e in the t
aluk regist er No. IO. The t aluk office should t hen prepare a consolidated
abst ract statement for each day in respect of all payment s made in the t
aluk prese nt it wil h t he payees' acquitt anccs a! the Sub. Treasury for ad
jusi ment in the ireasury accou nts.
(iii) The abst ract st atement should be t reated as
for purposes of aud it and includ ed in t he list of payme
sent by the district treasury to the Accountant-General,
acquitta.nces for the entire amount of the bill being filed in
after CUCGllation.
113-15-9

a voucher
nt s t o be
the payees
the treasury

40
THE TAMIL NADU TREASURY RULES
PAYMENT OF MONEYS INTO THE GOVERNMENT ACCOUNT

(T,R. 7(2)-T.R, 9-INSTNS,)

Instruction under Treasury Rule 9.

INVESTMENT OF MONEYS WITHDRAVv N FROM 'fHE GOVERNMENT
ACCOUNT.

Moneys withdrawn from the Government Account under proper

authority for the purpose of investment should, in the absence of any

statutory provision or statutory rule governing the manner of
investment and of any specific instructions by the Government
governing the particular case, be i nvested in the securities of the
Government or of the Central Government or in fixed deposit with the
Tamil Nadu State Co-operative Bank or a Central Cooperative Bank
approved by the Registrar of Co-operative Societies for the purpose or
the State Bank o India and not otherwise. If,however, a Government
servant is empowe red to invest any such money by a statutory
provision or statutory rule which requires that be should invest them in
a specified manner, he hollld invest them in that manner,

'1
IBE TAMIL NADU TREASURY RU LES

(T.R. 10-s.R, 1)

J PTS OF MONEYS BY GOVERNMENT SE RVANTS

(OTHERWISE THAN AT A TREASURY).
APPLICABLE TO DEPARTMENTS GENERALLY.

Subsidiary Rules under Treasury Role 10,

I.

A Government servant who receives any money, on behalf of the

Government shall receive them only in one or more of the following
forms :(a)

(i) Legal tender coin.

(ii) Legal tender currency or Bank notes.

(iii)Reserve Bank Drafts drawn on the treasury with which

Government servant deals and made payable to him,

the

(iv) Crossed cheques drawn on a Madras bank which is a member of the

Clearing House in Madras City (See Appendix 8) or a branch of
such a bank situated in Madras City or any other bank situated in George
Town (Madras) or a bank in any other place in India where there is a branch
or Pay Office of the State Bank of India (See Appendix 2) and made payable
to the Government servant concerned provided that he is stationed in Madras
City or ordinarily deals with a district treasury or district headquarters subtreasury or a sub-treasury which transacts its cash business through
the bank.
If,in any case, a Government servant receives a cheque on Govern
ment account made out in his favour and uncrossed, he should imme diately
cross it and endorse it in accordance with subsidiary rule 9.

Norn; For payment of Gc,ernmen1 sc1vant dues, cheques writlc n

in Iangu2ge m,1.y als -. be accepled, i f the drawer of t he cheque i s
unable to have it written in English.

(v) Cheques, pay orders, demand drafts and deposit at call receipts issued
on apex co-operative banks inclu ding the Central Banks in this State
which according to the latest available classification have been graded
as 'A' and 'B' by the Registrar of Co-operative Societies be accepted
by Government departments in payment of sums due to those
departments. Government deparl ments which accept the cheque etc.,
issued on the Co-operative Banks in category 'A' or 'B' shouh obtain
from an officer of Gazetted rank in the Co-operative Departments a
certificate to the effect that the Co-operative apex or Cntral B,ank in
question has been classified as 'A' or 'B',

42
TIIE TAMIL NADU TREASURY RULES
RECEIPT OF MONEYS BY GOVERNMENT SERVANTS

(T.R. 10-S.R. l & 2)

Exception 1.-A Government servant who is not covered by

the proviso to the above clause may similarly receive such cheques
if the Government have specially authorised him to do so.
AU officers of the Commercial Taxes Department who are authorized
t o receive payments on behalf of the Government in connection with
any of the commercial taxes may receive any such payment in the
form of a crossed cheque drawn on one of the banks referred to in
subsidiary rule 1 (a) (iv). The cheques may be made payable to the officer
concerned irrespective of the place at which he is stationed. Particulars
of every cheque received by the Commercial Tax Officers shall be entered
i n a register in Form No. 33 of the Commercial Tax Manual and a
preliminary acknowledgement, as prescribed in the Commercial Tax
Manual shall be given for the cheque only. A final receipt (Form No. 34
in the Commercial Tax Manual) shonld be issued to the payer after the
amount has been realized, The date of realization of the cheque will be
treated as the date of payment.

Exception 2.-Cheques shall not be accepted in payment of fines,

compensation amounts, ct.:., payble in criminal com1s. Such
payments shall be received only in legal tender coin, currency notes
or Bank notes,
Exception 3.-The Superintendent, Institute of
Veterinary
Preventive Medicine, Ranipet may accept cheques received by him
for the supply of biological products by the institute to other Govern
ments in lit:u of payments.
(b) A cheque received under this rule shall be treated as a final,
payment, only after it has heen met and the amount has been actually
credited to the Government.

Exception 4.-Payments made by cheques towards charges for

advertisements displayed on State Transport buses shall be treated as
payments made on the date of receipt of the cheques for the purposes
of calculation of business secured by the commission agents for advenise
ments on State Transport buses. Payment of commission should,
however, be made only after realisation of cheques.
2. (a) A Government servant who receives any money on behalf of the
Government shall give the payer a receipt, in Form 102, unless i n any
case the Government have hy a general or speci!ll order, dispensed with
the grant of receipt,

43
TIIE TAMIL NADU TREASURY RULES
RECffiPT OF MONEYS Bl GOVERNMENT SERVANTS

(T.R. 10-S,R. 2)

No receipts need be given for(i) payments made by fish curers for salt bought from Govern
ment fishcuring yards.
(ii) payments made

on account of fines, fees. etc., levied by the

Metropolitan Magistrate's Courts in Madras City in night cases, when
the payer does not demand a receipt, or

(iii) payments made for sandalwood sold in amount weighing onepound or less
at fairs and festivals, when the purchaser does not demand a receipt.
(iv) payments made for career pamphlets purchased from the Employment
Officers.
(v)payments made for the purchase in persons in the office of the Registrar
of Firms, of the various printed forms prescribed in the Tamil Nadu
Partnership (Registration of Forms} Rules, 1932.
(vi) it is not necessary to issue a receipt to a payer in tU.e csae
of sale of Savings Boxes in the Small Savings Department.
(vii) payments made by parties to the officers of Transport
Department by Money order towards payments of permit fees and tax
inrespect of motor vehicles.

1'

(b) When a cheque is received, a preliminary acknowledgement in

Form 4 shall be given for the cheque only. A final receipt for the
payment on the original chalan (see subsidiary rule 10 (e) shall be sent
to the payer after the amount has been realized. 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.- When a cheque is not honoured on prescn1 ation the cheque

accomp:rnyi ng chala n should not be returned by t he rceivi ng bank
but should be rf't ained and destroyed in due course. Only the
d;.,honoured cheque should be returned to the presenter and the pre
1.
i ml nary acknowledgment of the receipt of tht cheque or t he
papr toke n should begot back from him..

44
THE TAMIL NADU TREASURY RULES
ROOfilJ>T OF MONEYS BY GOVERNMENT SERVANTS

I(T.R. 10-s.R. 2-3)

Exeception.- In the Electricity Department and i n the Govi:1r;
ment Press, Madras, which receive numr-rous payments by cheque, a
final receipt may be issued for the amount of a cheque received with
the addition of the words "Subject to realization ot Cheque " in the
:receipt. No further receipt shall be issued after the realization of the
cheque. The person who paid the cheque shall howevrr, be liable for
the dues and surcharges (in the case of the Electricity Department),
is any, if the cheque is dishonoured.
(c) All receipt should be written i n figures a nd in words in the
or igi nal and such other copies as are required to be given to the tenderer
of money, of chala ns i n the forms prescribed in clause (c) of Subsidiary
Rule J O l;lelow and signed i n full over the "cash received/ Received
Payment Stamp ". Other copies may however be written i n figures
only and i nitia lled over t he "cash recei ved/ Received Pa yment Stamp".
3. (a) Moneys received by a Government serva nt on beha lf of the
Government (wit h the excrption of moneys withdrawn from treasuries
on bills for pa y, contingencies,etc., which are accounted for a nd watched
i n other ways) hall be immediately brought l o account i n a cash book
in For m 5 or i n the a ppropriate form prescri bed for the purpose i n the
Tamil Nadu Account Code or a departmental code or manual Before
a Government serva nt signs a recei pt, he shall see that the rettipt of
the money has been duly recorded i n his cash book and, i n token of
t his check, I-e shall initia l and date the releva nl"entry i n the cash
book.
Ex ception 1 .- When the Government erva nt who should sign a
recoi pt is in camp and his cash book is at his headquarters. he ma y
sign t he receipt wi thout first checking the cnrty i n t he cash book, but
he shall compare t he counterfoil of the receipt book with the entry in
the cash book on the next occasion when he sees the cash book or when
he returns to head quarters whiche \ er i s earlier, and shall then write
his initials with the date against t he entry i n the cash book i.n the usua l
man ner a fter satisfyi ng hi mself that i t is correct,
ExcePtion 2.- The Deput y Chief Accountant i n charge of cash
S"clion of n n operating system i n the Electricit y Depnrt me nt
may authorize a n Accou nt n nt (ot
her t han the Cashier) to check the ent rfrs rega r ding- t he receipt of monry
i n rhe cash book, and to i nitial a nd d[_ t e in each case t he releva nt entry i n
!he ca1>h book i n token t hat it is ccrrect and t he counterfoil of the recei pt i
n t oken that the a mount shown o:n itbasbecndulyentered i n t hec.ish book
Ifthe Deput y Chief Accountant
in.charge of cash sect ion does not personally check t he relevant entry
in the eash book before signi ng a ny rcceipt, he shall see hat the Accouna
t ant so authori zed has duty i niti n lkd. 1he counterfoil of the receipt in
token of bis check.

45
THE TAMIL NADU TREASURY RULES
RECEIPT OF MONEYS BY GOVERNMENT SERVANTS

(t.R. 10-s.R. 3 oont.)

The Deputy Chief Accou nta nt in charge of cash ection sha ll,
how ever, personally check the counterfoils of the recei pt wit h the
entries in the cash book i n a certain nu mber of cases per week to be
fixed in consultation with the Accountant-General.

Exception 3 - In the case of collection of hospit al stoppa

ges,hospital dues in the Barnard Institute of Radiology, casua lity
section
-ray section, blood bank, accounts
section, etc , i n the Government General Hospita l, Ma dras, advance
collections of cha reS and ot her .dues ma y be ma de i n the counters of the
rcpective depart mcn1 by t he i nvcsti Fa ting officer or by a responsi ble
Government serva nt spec'ally nomi nat(d by a written order of t he Dea n
of the hospital and peima nent receitpi, with the signature a nd t he fa
scimile signatrre of the La y Secretary and Treasurer ma y b<' issued by
him,
The receipt books sha ll then be sent
on each working day with the amounts collected and to the cashier
t he c.1.sh1er shall m ke the necessary entries i n the cash receipt book
These entries shall be checked daily by the La y Secretary a nd Treasurer
personally wit h reference to the cou nterfoi ls of t he recei pts. A cei
ti:fi cate to the effect that the above Conditions are fulfilkd shall be
recorded in the cash book at the end of every mon1 b.
Exception 4---In the agricultural depots, where the system of store or
depot clerks receiving the cash is in vogue the Agricultural Demonstra
tors, whenever they are at headquarters, should verify each and every
item of the cash book both in debtor and creditor sides and initial
the entries in token of having verified them. In the case of farms in
charge of Farm Managers, the Farm Manager should initial every entry
as in the case of depots. Where the stations are under the control of
gazetted Superintendents, the Superintendents may delegate the powers
of initialling every entry to the Farm Manager, in writing if he does
not find time to do the work. In other cases, the head ministerial
Government servant of the concerned offices should issue and sign
receipts for and on behalf of the heads of officers or heads of sections
and the officers concerned should initial every entry in the cash book at
intervals or whenever they are at headquarters. In the transactions
relating to the engineering section attached to the offices of the District
Agricultural Officers, the store-keeper concerned may sign receipts on
behalf of the Engineering Supervisor, subject to the condition that the
Engineering Supervisor remains personally responsible for the money
received.
Exception S.-In regard to the Central Farm, Paddy, Millet and
Cotton Stations, etc., which have come under the control of the
Principal Agricultural College and Research Institute, Coimbatore,
consequent

46
TIIB TAMIL NADU TREASURY RULES
RF.CEIPT OF MONEYS BY GOVERNMENT
SERVANIS (T.R, 10-s.R.

3---cont.)

on introduction of the centralisation scheme, no cash book need be

. written up by the person who sells the farm produce. It is enough if
a chitta cash book for remittances alone is maintained by the out stations
for check by the Superintendent for audit.
ExceptUJ n 6.-In the farms of the Animal Husbandry Depart?D, nt
the Superintendents of Farms may delegate the powers of rece1vmg
cash and issuing receipts to the Farm Managers and/or Veterinary
Surgeons and/or the Accountants of the Farms, subject to the condi tion
that the Farm Superintendents, remain personally responsible for the
money received and that they check the receipts at the time of closing the
cash book.
ExceptUJn 7.-The Dean, Madras Veterinary College, Madras
may authorise one of the responsible non-gazetted Government servants
working under him to receive cash and to issue receipt subject to the
conditions that the Dean, Madras Veterinary College, Madras will
remain personally responsible for the money received and that he or
the Associate Dean should check the daily receipts at the time of closing
the cash book every day.
"A certificate to the effect that the above conditions are fulfilled
ahall be recorded in the cash book at the end of every day ".
ExceptUJ n 8.-The Manager, Office of the Inspector-General of
Registration, has been authorised to sign the receipts given for the
various fees received under the Indian Partnership Act, 1932, on behalf
of the Registrar of Firms, Madras. The Head Clerk, Office of the
Registrar of Firms has been authorised to attest the individual entries
of receipts and remittances made in the cash account as well as
in the suspense account, copy registers, forms account, etc., (which
are subsidiary cash books) maintained in the office of the Registrar of
Finns, Madras in token of check with the relevant receipts, chalans,
etc.
Exception 9. In the Transport Department, Personal Assistants
to the Regional Transport Officers are authorised to attest the entries in
cash books daily subject to the condition that the Regional Transport
Officers should scrutinise and countersign the entries at intervals, at
least once in a month.
Exception 9 (a).-In the office of the Registrar of Finns, three books
for cash transactions, namely main cash book, subsidiary cash book and
subsidiary register shall be maintained and the receipt numbers need not
be entered in the cash book in serial ordor,

'

THE TAMIL NADU TREASURY RULES

RECEIPT OF MONEYS BY GOVERNMENTi:SBRVANTS
(T.R. 10-S.R, 3-4)

Exception 10.-In the Tamil Nadu House. New Delhi. the Assis tant
Reception Officer is authorised to collect the amounts and issue receipts.
The cash book and Receipt Register shall be maintained by the
Account<'
The cash colleclt:d by the Asshlanl ReL:eption O!D.1:er shall
be hanat.- 2 v to the Accountant every day in the evening along with the
counterfoils of Receipts for writing up the cash Accounts on the same
day. The Administrative Officer shall remai n personally responsible for the
moneys received and he should check: the daily receipts while closing the
cash book every day with reference to coun terfoils of receipts issued by the
Assistant Reception Officers and r.tleast cash entry in the cash book. He
shall also furnish a certificate in the cash book every day in toker of
verification.

(b) When a Government servant who does not maintain a cash

book is authorized to receive any money on behalf of the Government,
either generally or in exceptional circumstances he shall, on receipt of
any such money, grant a temporary receipt to the payer, and either
remit the money into the treasury with a chalan i; duplicate and send
the receipted chalan with full particulars to his next superior officer
who maintains a cash book, or, when there is no treasury in or near
his headquarters, remit the money to the same superior officer with a
remitance 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 to the subordinate
who received the money on the first instance for delivery to the payer.
4. Except whe n he remit the mone y to a su rericr a uthori ty unt't r sub>idiary

rule 3 (b), a Govetnmc nt ser vant who receive any mcm y i n the
form of coin and notes on behalf of the Governme nt sha ll remi t i t i nto
the treasw y with which he normally dea ls (or the n'uci.t trrnst11y or
col\ectii ng depots into which the money can be re m itted u nC.cr the rules)
as soon as po iblc or. if a superim a uthc1 i.y has -permitt ed h i m to ma
ke remitta nces at pedodical interval or whe n the balance in ha nd reaches a
ce1tain amou nt, in a ccot d a ncc with those instmcticm.
A
Government serva nt who receives a cheque (including a Bank Drnfl
on behalf of the Gove, nme nt shall remit it as soon as possible into 11:e
:reasury with which he norma lly deal.

As soon i:s the Treasury (er Sub-Trrasu1y) Officer's or the Bank's

recei pt on the chalan or pass tooks is recei,ed by the Gc,vernmen:
servant who remitted the money, he shall C' m pare it with the {ntr1
i n the crsh book and attest the ent ry i n 1 okrn rf ha,ing satisfie d
hi mself that cannot has teen actually credi'cd i nlc t he treasury of t],c
Bank.

113-15-10

4q
THE TAMJL NADU TREASURY RULES
RECUPT OF MONl:iYS BY GOVER'.I.MENT ti;ERVANTi

(1'.R. 10-S.R. 4-6)

E:x.ceptfori.- A Q)Vrn m;nt sc:r va nt who 1 eceives a cheque on\
tm for s11Jcia l \D W C t s gr.t nt:::d by t he G.:J ve,nmcnt w1der .Exccpt ic, r1

b::low item (iv) i n subsidm.1 y ntk l (,1), sh a ll send it to hi!> departmcrt!.-:i

upcrior a t t h d istrict head quat tet s of pa yment i nto the dis1Tict trcasur

or if fi.e G JV..J r nmc nt so order in a ny ca e , <lircet to the Treasury O_fficc-!

- of the d i3trict [or cred it t o t he Govern ment.

SPECIAL ro TIIE Pu!lLIC WORKS AND HIGHWAYS J..:-ID RuRA\

WORKS DEPARTM!:lN1' AND ELECTRICITY 0EPARTMEl\'T,

5 A G:: v1:: r nme nt serva nt of .he Pu blic Works <1 nJ High wa y:t a nd

Rural Wot k > Oepatt mC'nt or the Elccricity Depart me' nt whO remits
any cheque rec ;vcd by him to t he treas ury for credit to the Govern JU')
nt shall enter t h particulars i n h is remitta nce book (see instruction 16
b;low), and se nd lnc book to the treasury with :'.I chala n in duplicate. The tr
nsury slrnll give a prel i mi n:-1.ry acknowled gement for the recei pt of the
chque i n the re mitta nce boo k, t he fina l recei pt being g [vcn by i t on
the orii( na l chala n a fte r 1 be cheque h s bee n cleared.
AppLICABLE

TO

DEPARTMENTS GENERALLY.

6. No Governme nt crva nt may issue a duplicate or copy of a reeeiil t

qraatcd for money rece i ved by hi m on t he a llegation that t.q.e original
recei pt has bee n lost or is not avaihi ble. ' A certificate may, when
aecessary , be given that on a specified day a certain mm was reoeived
011 certa;n account from a ccrta;n person, and a foe of two rupees shall
be leved or every such cert 1ficate ;ssued to a priJ,atc party. Th's
prohibit ion cxce nds only to the issue of a duplicate on t he al!r-gation
that the origina l has been lost, and does not apply to cases authorized
by these rules or by q.'Jccil or ders of the Government in which duplica1es
ma y be r.epat ed and tende1cd with the o:-iginals.
''No cert liicate c,f ct edil: of t11 x in respect of Motor Vehiclel'l
ta x amuunts c1cdircd in to the Sub and o.: District T1easuries shall
be- isSLied whe n applicai'ion fo1 issue of uh ce,tHka te, p]eading
that the original is lost, i made.
Norn (l).-P1iva te party includes a persons, firms and auto
nomous b0d ics which ate commercial in nature and excludes Gover
me nt departments, Local Bodies like Cm p01atfous. Municipalities
Panchayat Unions, Townshi ps, Town Panchc1yats, P:mchayats and other
autanomous bodies l'.k e local library Authority Unive rsity, Wal.:f
Board, Which are not commercial in nat ure.

J'llli TAMI L NA DU TRBASU RY RULES

RBCBIP'fS OF 1'1:0NEYS BY GOVERNMENT SERVANTS
(T,R. l(}-S.R,

6-7)

I Nott' 1 .-The ter m "Privat e party"' occut ;ng i n Subid iary Ru ic 6

!!hould be Jeemed to e.xcl u dl' only Government depart mcn,s a nd loca
bodie!> like Municipalltie!> Pancha yat Unions, Pancha yats, etc, Auto
11omous bodies like the State Electricity Board , the State Ho using Bc f rd,
etc whi-ch a.re of co mmercia l nature will corr,c with i n t he deiinitic n of
-'Piivate palt is".
]fote 2 .-Certific.i te of O ed it shall be issued once o nl y for .-emir
uuce ma9-e?by Tamil l\fadu Wa kf Boai d without collecting the requ i red
fee of Rupees t wo subject to t he cond iti-o n t hat the certificate shall b,
issued only on production of a certi ficate to t he effect that the origln U
ha.Ian has been l ost.

7. (a) (i) When n Gove1 n ment ser va nt is pcr m i1ted t o handle in

his offlcial capacity mo neys received , not on be ha lf of t he Government
but i n connection with the atta irs of a Government i nstitut ion or nc n
Governmrnt i nstitutio n , such moneys should be included i n the Public
Account.

,Exceptio11. - it 1s per missible to keep ou of the Pu blic Account

only such money pe1tai n h1g lo the funds wluch have not been set up
undN any statue M Act or Au t hor ity of Gover nme n t and are absolutely
unoffi.::ial in character and which the Govern ment serva nts ha ndle
amhoiised officebea rers of he fund pu rely in their ca pacity as officials
o;' the fund ::rnd not i n their official ca paclly (e.g.,) tra nsa ctions of the
Ta mil Nadu Pu bli<.: Be nevole nt Fund.
(ii) When a Government serva nt a d ministers moneys relat;ug:
to endowments, such as 1. hose or t he gtanl of med a ls, prizes , cholar
ships, etc,, in' Governme nt educu lionu l i ntitutions, where the corpus
of the endowmen t is itself i nvested outside the Gove1 ninent a ccount
and the i ncome from t he endowme nts is not ut ilized for the maintenance
of a Gove,_nment i nst itutio n the i nterest o n th endowments or 01hc1
recei-pts eonecfed with it should not he mcl uded i n Government

,1ccount.

(b) When t he moneys of t he society or body arc included in t he

Government Account with refere nce to clause () a hove $ person..!
depos=t a ccou nt shall be opened i11 tl1e trc,i sury i n the mi me of t he
Government scrv.i nt concer ned. Whe n a ny such case a r'se-s, t he
Gover amcnt serva nt concerned shall a pply at once to the Government
t ht ough the propr channd for tlic open in g of _a pe,sona ldeposit
a c.:ount in hi name in the heasm y or the pm pose, if the GovC'rnment
have not ahea dy issued orders on the point wh<' n givi ng him permission
t o handle the moneys in his official capacily,

50
TI-l.E TAMIL NADU TREASURY RULES
RECEllPT OF MONEYS BY GOVERNMENT SERVANTS

(t.R. 10-s.R. 7-cont.)

Ex.ception.-Notwithst andi ng anything Contained in Subsidiar )
Rule 7 (a) u11der Treasury Ru ic IO, 1he Registra1 , Anmi mall' i Univer s i t y,
Chid,:1 mbara m, shall opcrn tc upcn thc t wo Pe1s u nal Dc pc,, it
fct
A::c.:i11nts opened in his na me, i n the SttbTrcas ui y, Chid amba1a m
dra wi ng and d isbursi ng schola rships amcunt t o the Scholars st udy ing
i n the Anm ma la i Univc1 sity, Chida mbara m, as SD nctic mo by t he
Di rector of Collegiate E1l ucati_on, Mr,dras unde1 the National Lea n
Sholarships Scheme a nd under the Scheme of Nationd Scholarships
i n::ludi ng scholarshi ps to children of school tea chers.
LC) When a Go vcinmcnt serva nt is permitted to hand le a'ny
ma ney in h is official capacity witbo ut includ ing it in the Government
a ccou nt, he shall take care to see that such money is kept separate a nd
not mi xed up with moneys forming p.!rt of the reve nues of the State
;i n,l he shall accou nt for it separately.
The deductions made from salat ies to wards Cumulat i ve Time
Deposit, Life Insura nce Co, poration Premia , Co opera tive Sccictks
dnes, etc. shall be entered i n a separate subsidier y cash bc c,k as receipt
a nd t heir 1emittances to the conce1ned cflices shewn as disbvrsements.
The cash bala nce in the subsidiary each book sha ll net be includ ed in
t flc daily cash ba lance of the cash book relating to Government tra m
a ctions.
The balances as per the subsidiary cash book shall be vcrifieo.i nde
uc ndently and the ce,tificate of verification rec01ded in the subsid fa,ry
cc1sh b:Jok itself daily. This cash bala nce shall be put in a separate
e;wer and deposited in the ca h chrst.
d) A Government servant 5ha11 not place r ny private mcney
i n a c:,sh chest used fot kcepiilg money received in his officia l c11r uci y.

lnstrucfiolis

i,nder Treos1Jry Rule

IO.

1. Deleted
.

'1. Deleted .
3. Inall depa rtments cheques accepted i n payment of Govern ment d ues
Should be entered in the cash account as .Reeeipts ' as an J when received
and as .Disbursements' when remitted into the n easury f,11 cnc:,
sJ:mcnt, just like m'"l ncys received by a Government ervu:1t

51
TIIB TAMIL NADU TREASURY RULES
RECErl'Ts OP MONEYS .BY GOVER.NM.ENT SER VANTS

[r.a. 10-INSTNS, 3-4]

...,,....,

[Vide subsidiary rule 3 (a) and (4).1 If a large number of cheques are recei
ved daily, they should be initially entered in a subsidiary register in
Form 14A or watching the encashment of the cheques and only the
daily total of receipts and remittances accounted for i n the cash book.
3 A. When Government dues have to be paid by a fixed date and
payment is made by cheques wlth reference to item (iv) in Subsidiary
Rule (a), the payer should see that the cheque rear.hes the Govern meat
servant authorized to reecive it not later than the day before the fixed
date. (Vide Subsidiary Rule 9 A under Treasury Rule 10.)
3 B. Whea a oovemlllent servant, who receives money on behalf of
the Government, sends it to the treasury or the Bank through a clerk or
other authorized person, he should record in a cash remittance book
the particulars of the remittance and the person entrusted with it and
obtain the acknowledgement of the persons conc0rned in that book. The
clerk or other authorized person shall remit the money into the
treasury or the Bank without day. The Government servant, who
arranged for the remittance, should keep a watch for the treasury or
Bank receipt on the chalan and when received, shall compare if wilk
the entry in the cash remittance book and a test the entry in token of
bavin satisfied himself that the amount has been actually credited into
the trea:mry or the Bank. While attesting the entry in the cash remittance
book, he should also note in the book the number and date of the
chaian received.
SPECIAL TO THB JUDICIAL DBPARTMENT.

4. (a) Receipt of moneys by mofussil Civil Courts. ln certain cases

spcified by the High Court in which money can be disbursed fortb.witk,
e.g., money paid by suitors for the service of summonses and diet
money of wi tnesses, deposits are received direct at the court and the
parties are not requ;red to pay the money into the treasury to tke Bank.
A person who wishes to make any such deposit should pcrsent with the
money a receipt in the prescribed form statingJully the particulars an.d
the purpose of the deposit. The officer of the court who is authorize or
receive the money should receive it, sign the receipt and return in a once
to the depositors.
(b) Receipts all moneys by the Metropolitan Court of small Caases. The
produce arc rdating to the recei pt of money in the Presidence Cou1 t of
Small Causes is goven cd by the rules made by the High Court and
approved by the Government under the Presidency Small

,,.
'iHE TAM IL NAlJU TREASURY RULES
RECl.!IP f OF MONCXS BY GOVE!l:\'MENT SilRVANT!l

[T.R, 10-INSTNS. 4 -5J

Causes Court s Act, 1882 (Ind ian Act XY of 1 882). Those rule
are embo'.'.l ie l in the P.1mphlet entitled "Rules pert aining l o t he accou
nt s of the Pre3J iency Court of Small Casties, Madras ".

(cj Re.ce pt of moneys i11 Metropolitan MagitrH./s Curt:,. Th.a

procedure relat ing t o t he receipt of money in Me:ropolit an Ma,:is t
ra'e's Court is governned by t he rules framed by t he High Court an t
he Chief /\1''.roploil1an.:hgist rat c an .l approved by: he Governmen
the mls fr.1:n:d by the High CoL1rt ar c,rn:aind i n the "Criminal
Rules of Prac:l ice", aml the rules framed by :he Chief Metropolit an
Magis'.rate are contained in the Rule of Ptactice of the Mel ro po1it an
Magisttates' Courts, Madras.

SPHCtAL TO TIIB PUBLIC WeRKS DHPA.RTMl!NT.

5. Rctipt of :nJ.'11.'y by G-,vermnent Senants vi the Publio Works

r.n.1 H1jhw.1ys a-rd Rul'a[ W:irk s De1artrnt1zt.-Only Divisional
Offi.cerii S:.i '.J Divisional
Offi;ers and other
GOvernment servant s
i.pecially a:....horiseJ
by t h.e
G,wernmc:nt have power to issue receipts
a.nci
a::rn J Nl.! lg!:n!nt fJr ru J11ey- re;:;eive:l on bhalf of t he Gon1 nment,
The Head Clerk or Ca'3hier may, when spcecially authoriled t o
do so by t he Divisional or Sttb Divisional Officer, receive money at
11.eadquarters when the latter is in camp. Whenever he does 110, he
ho.1U promptly issue a re:;eipt and acknowled gement in Form 6 for
t he c.lsll a.:;w1.l!y re;:;eivel by him a al simulataneously ent er the
amount1 i n t he cash b.:,o[k. A firial re;:;;:-ipt iu Form 7 in coniirmation of
each temp:.lt ary re:;eip sh.o,1d be signcl by the Divisional or 1ub d
ivisiorull
O.TI:;er, as t he c.1se m:i.y in:, and ii.sued t o t he payer as 110011 as t hat
ofhcer ret urn'> to hequart ers.
Not.-When t he Sub-Di visonaJ Officer is away from bead quarter
on Camp and i n his absence the head clerk of the sub-division recei, er
money remitted by the Section Officer, the procedure prescri,ed In the
previous paragraph should be followed.
When a Sectio n Officer collects revenue from parties t o om1ru1
plots, frui t trees, pa duga i lands, cana l berms, et c. are lea,ed or receives
money from t he sale of materi a ls etc., and when any Governments
servant who is not i n charge of a cash book similarly receives any
mo ney on b;;half of t he Government in execeptiona l circumsta nces,
he should keep it separate form t he imprest apd any other cub. in hi t

5l
THE TAMIL NADU TREASURY RULES
IUlC'rrIPT OP MONEYS BY GOVERNMENT SERVANTS

{T.R. 10---INSTNS.

5-contJ

r\;:irge and s:b.oulri remit it itt the earliest opport unit y either to the
'.;,,bDi vl si o nal Officer (or other near superior officer havi11g a cash
book) or else direct i nto t he treasury t ogether with a chalan i n dupli
cate i n which case he should send the t reasury rccci pl t o the nearest
,uperior o!Bc= r havi ng a cash book. Alcng wi1 h 1he mc nt y er the t
reasur: rc1pt , as t he case ma y be he should send a remi1t a ncc >lir i11
Fenn 8 011the h.ilck of which he should ent er fu11 pHt icula rs cf t he a
mouut i n q_1.est ion a nd t he date of receipt by hi m. He should also
send a copy of th re ittance 111i p t o the Di vi sional Off cer for check
of t he
tcei pt C tlt ry which '>hould appear i n t he copy of t he sub-di
visional er other cash book. The Sect i on Officer or other Government
erva nt ho recei ves the money i n t he first instance should a ho issue
promptlY 'o t h- payer a temporary recei pt i n Form 6, The SubDivisiond Offi.ccr or other nearer superi or officer who rnai n!ai ns u
cash book
sllould, ot rec'eivi nl,{ the remitt a nce li p wi t h the money or the t rc..sury
cecei pt , ll ill 'the t o forms of memorandum of acknowledgement
2tt11. ched t hereto i n duplicate, make t he nece c n y cnJJy -; r tJie c }l
lJook and send fortfr ith t o the Government servant wl1c cclk c1ccl t he
money a copy of t he memora nd u m of acknowledge ment and a fina l
receipt i n Form 7 for i sue to t he payer i n confirnu:t:011 c,f Ilic
temporary recei pt . Tf the memorandum of acknowledgement a nd
l11al reeei pt are not recei ved by t he Government ser va nt who colk c1rd
the money wi t hi n one week of hi s sending 1he cnsh or t he treasury
recei pt,heshould fo.rthwit h reportt hefa ct i n writi ngtothe Sub-Divisional
Offic-er by name and obtai n them.
Note (1).-The for ms for }1cknowdgement s and receipts
(Fu1n: 6 and 7) should be pri n1ed and bound i n bco b, i n such a w

y t hat ti,_e copy t o be i ssued to the part y as a receipt a nd a car bo n

ccpy to 1-c Nt air.ed as 1 hc office copy may be prepared si mnlt.i necu 1y
with 11arbon paper. The pa ges of the books should be machi nenu
mbocd.

Note (2).-Acknowledgeme nt or recei pt bcok should be ca r efully

exami ned by the Govern ent servant concerned im mcGi2t ely e n
rcce.i r1 and the number of forms in the book should be count ed and a
ce11i fi cate of count should he recorded in the following form wh:ch
will be rrin te on the i nner side of t he out er cover of 1hc hC'ck :-.,rtificate.

,. The ackn.o wl('clge menis/rLcciprs i n beck No ,. .. .. .... .. .

aie complete and in consecuti ve order."
Signature.

Dated

Designation

54
THE TAMIL NADU TREASU RY RULES
R!:CEJPT OF MONEYS BY GOVERNMENT SERVANTS

[T,R, 10-JNSTNS 5-6A ]

SPECIAL

ro

THE STATE TRANSPORT DEPARTMENT.

5A. Remittance of daily collections in the State Transport Depart

ment of the Treasury at Tiruchirappalli.-The procedure
laid
down in Instruction 5 above shall be followed. The Treasury receipt
sha ll be sent daily by the Traffic Impect or to the Aecounls Oiicer at
Madras or t he Deputy Accounts Officer, Kanyakumari Branch as the
case may be, the Treasury Officer, Tiruchirappa lli shall send monthly a
consilidated Treasury Receipt i n respect of the remittancrs made into
the Treasury to the Accounts Officer, Madras and the Deputy Aecounts
Officer, Kanyakumari Brancli. Inparitia1 rela xatic n o f 1he provisions i
n instruction 5 under T.R. 10 the Traffic Inspector shall also mai ntai n
a remittance book. An extra ct of the remittance book shall be prepared
by the Traffic Inspect or and sent thrcugh the Treai.ury Officer,
Tiruchirappa lH to the Accounts Officer, at Ma Cra s 2 nd the Deput y
Acc,:rn nts Ofilcer, at Kr, nyakumari Branch.
6. Deleted.

6-A. '>?Pei l to th? T!rnil N:id!, St:ite 1'rcmpart Departmem.-The oflic'als i n charge 0f t he d-'!pc,t at Tjruchirappalli and at Coir:-:J:,a
tore of the Tamil Nadu State Transport Dep.a rt mt nl wh( 1 H : 111 { 1 ',
C to C'.lllect Revenne on account of sale of t ickets will remit t he daily
collection:, i nCo he tra Jury for Credi ts to Government
a nd send
sep:1rately t he: chala ns da ily t o t he Accounts Officer at Mad ra<: or the
Deput y Accounts Officer, Kanya kumari Bra nch as t he case mn y be
They l'n!\ :n1i ntai n a remi tta nce b:,ok and enter t he particulars of
remitta nce therein. Sp;1rat.e books shall he mai ntai ned for re mitt
ances prtail1i ng t o M1dras and. K'l nyakumari Btanches. Extracts of
the remittance
books shall be prepared by them monthly and sent through the Treasury
Officer. Tiruchirappalli and Coimbatore to the
Accounts
Officer at Madras and the Deputy Accounts Officer, Kanyakumari
BratJ.ch. The Treasury Officers, Tiruchirappalli and Coimbatore shai1
,,,;nd monthly consolidated treasury receipts for remittances separatelty
to the Accounts Officer at Madras and Deputy Accounts Officer
Kanyalcumari Branch.

55
THJ& TAMIL NADU TREASURY RULES

RECEIPTS OF MONEY8 BY THE TR EASURY OR THE

ANK

Subsidiary Rules und er jTreasury Rale 10GENERAL

(a) When a treasury or the bank receives any money from a

private party for credit to the Government, it shall receive it
only in one or more of the foliowing fo1m ;(i) Legal tender coin,
(ii) Legal tender currency or Bank

notes.

(ii i) Re&crve Bank Draf ts duly endorsed by party concerned

for credit to the Government.
(v) Crossed cheq ues drawn on "" Madras Bank which is a
member of the Clearing House in Madras City (see Appendix) (8) or a
branch of uch a Bank situated in Madras City, or a Bank i n any place
in India where there h, a branch or pay office of the State Ba nk of
India (sec Appendix 2) provided that the paymen t is t o be mac-:e at one
of the office shown in column (1) below and that the cheque is made
payable to office or Government servant shown in column (2) against the
receiving office. Office to which or offictc to
Place of payment.
whom the cheque
should be made
payal le.
(i) Reserve Bank of India, Madras

(ii) Madras Taluk Treasury

Rcscsvc Bank of India.

Sub-treasury
officer,
'Taluk Treasury.

Madras

(iii) Any district treasury or district Treasu ry or Su b-treasury officer head

quarters sub-treasury or
sub-treasury which transacts,
its cash business through the
Bank ( sel Appendix 2).

concerned.

Note -In the case of the mofussil treasuries mentioned in item (iii)
above the treasury shall recei ve chcqt.es under t hir, and forward them at
once to the bank. and the ban k shall not receive cheque for credit to
Government Account otherwise than from t he treasury Cheq ues presented
for being credited to t he Personal Deposit Accounts 01 the banki ng
account s of Local fonds, wLich are kept at the bank should it however,
be made payable to Bmk who hall receive them direct [ See note under]
the second sub-paragiaph to su bsic!iarl y rvle 19 (a) below
113-15-IJ
\

56
THE TAMIi..: NADU TREASU RY RULES
RECEIPT OF MONEYS BY GOVERNMENT SERVANTS

(T.R. 10-S.R. 8-9),

Note 2.-For payment of Government dues cheques writte n regional
languages may also be accepted, if 1he drawer of the cheque is unable
to have it written in Engl ish.
(b) A Government servant who rccivcs money on behalf of the
Government under subsidiary rule 1 sh.til remit it i nto the
treasmy or the Bank on the day of receipt or as soon
afterwards as is possible by a Government servant with
reference to item (iv) in subsidiary rule 1
(a) shall be sent duly endorsed (see subsidiary rule 9) to the Bank.
(c) Every payment into the treasury or the Bank for credit to the
Government shall be accompanied by a memorandum or chalan contain
ing all the particulars necessary for crediting the amount correctly
in the Government Account and preparing a receipt to be given to the
payer. When a payment is made into the treasury, the treasury shall
check the chalan and make sure that it is in order and complete, test
and count the money, bring tbe payment into accoun t in the prescribed
registers and give a receipt to the payer. When a payment is made into
the Bank, t he Bank shall receive the money and give a receipt to the
payer, and the treasury shall bring the payment into account in the
prescribed registers. When a private person makes a payment inlo the
Bank on Government Account the chalan shall in the absence of any
special rule or order to the contrary be fi rst presented at the treasury
where it shall be checked and returned enfaced with an order to the
Bank to receive the moneys and grant a receipt.
9. Whenever a Govern ment servant sends a cheque to the Bank or
bill to the treasury for credit to the Government, he shalt endorse the
words " Received payment by transfer cred it to the head ( here insert the
head of account )" on tl1c document and sign the endorsement. t he word
"transfer " shall be deleled from this endorsement when entered on a
cheque not payable by the Government. lf any Govern ment servant
endorses a cheque or bill of which the amount is to l:c credited to the
Government without enterin g these words above his signature, he shall be
held primarily responsible for any loss which may occur if the cheque or bill
is paid in cash.
9 A. Demand drafts shall not be distinguished from cheques for the pu1poses
of these rules and provi ded that a cheq ue tend ered for payment of
Government d ues is accepted under the provisions of Subsidiary Rule 8
(a) and is honoured on presentation payment shall be deemed to have been
made :(1) If the cheque is handed over to the Government bankers ur 1.Q A
dovernmer.t Officer authorised to receive money on tehalf of l he Oovun
on the date on which it is so handed over ; or

". ,t

57
THE TAMIL NADU TREASURY RULES
RECBIPTS OF MONEYS BY GOVERNMENT SERVANTS

(T,R. 10-S.R. 9-10),

(2) If it is sent by post in pursuance of an instruction to make payment by

post, on the date on which the cover containing it is put in
the post :
Provided that"where a;cheque is marked as not payable before a
certain date, the payment shall not be deemed t o have been made until
the date on which it become payable.

NOTE 1-The provisions of clause (ii) above apply mutatis mutandi s to

payments made to the Government by Postal Money Order
or by any other recognised mode of remitting rn "'ney by post.
NoTR 2-In the operating systems of the Electricity Departme nt
cheques tendered by consumers in payment of charges for
power, etc., should be entered in the cash book as and
when received instead of through the subsidiary register,
and provided such a cheque is honoured on presentation,
the date on which it was received should be treated as the
date of payment for the purpose of the penally ruks of the
Electricity Department.
CHA LANS.
10
(a) The chalan which accompanies a payment of money into the
treasury or the Bank shall contain foll i nformat i on as to(1) the nature of the payment,
(2) the amount paid,
(3) the Government servant or other person on w hose account the
payment is made.
(4) the head of account to which the amount should he credited, and

(5) the allocation of the amount between Govern ment and depart ments, if
any such allocation has to be made.
(b) When a payment to the Government is to be credited partly
to one head of account and partly to another, a separate chalan shall
ordinarily be presented for the amount to be credited to each head,
If however, two or more credits relating to the same transaction are so
cl.osely connected that it would be inconvenient to use sparllte cbalans
for them, they shall be ent ered on the same chalan.

58

TIIE TAMIL NADU

TREASURY RULES

..

RECEIPT OF MONEYS BY GOVERNMENT SERVA NTS

[T . R,
( c)

10----s. R. 10 CONT}

Th0 chalan shall be prepared in Form 9,9-B, Form 10 or in

such othr form as may be prescribi.:d under thes,; rules or in a depart

mental manual or code. These forms except Form 9, shall be prinif.,d in
both English and Tamil. Form 9 shall be printed in English only,
except the instructions on its reverse which, will be printed both i n
English and Tamil.
(d) ) When a payment is made partly in cash and partly by cheque the
amounts paid i n cash and by c11eque, respectively shall not be
inch.dcd on the same cllilla n.
(e) (i) private parties maki ng payment i n Madras City should remit cash i n
Triplicate chalan which should first be presented at the office of t.he
departmental officer who is concerned wi th 1 he item of cred it for
scrutiny and for' affixing his i nit iab and rubber stamp indica. ting on each
of them as original d t1plica te und t ri plicate, and then taken to th(o"
Reserve Bank of India where the original will be receipted and
returned to the party and t he other two copies(dt plicatc and triplicates
sent to t he Pay and accounts Office r, Madras ,t f ong wi t h the cred i t
sci oil of t he bank. The pay :;.nr! accounts off icer along w i th and
ones U 1e t ri pJ ica,c copics of t he clia!ar.s to the dcpartmel'l ,.1
nfficer
concerned wit h a. coveri ng list once a w,"ek by rust. When mcs:.cng-:rs
of the d e partme ntal officers claim t h.0m i n person the duplicate copies
of chala n wil l be ho.ncb over t o more frequently. The du plicate copies
will he .retai ned by the Pay a nd Accounts Officer for rccorded. The
departmentnl Officers mak ing payment in the city at t he Reserve
Bank o f India, Madras, shou l d also rem i in Trip/ic:i.tc chaJ ans,
(ii) Private part ies mak ing payments in mofussil treasuries should
remit cash accompanied by tri plicate chaians. The triplicate copies
of the chalans should be sent by the treasuries to the depart ment
officers concerned with a covering kdgcr stating the number of chalans
and if possible the names of ten orde1s. The cepartmental officers,
making payment i n mofusil treasuries should also remit triplicate
cbalans.
NOTE. I.-Thc i nitial responsi bil i ty foi verificat i u1 of crc,dit;; frcm the
orig i nal recoJ"ds of t he Treasury devolves solely upon the
Treasury Officer, himself.

Norn, 2.-The Treasury and Sub-Treasury Officer shall send the

triplicate copies of a chalan to depart men1 a l officers concerned
a week, L e., on Mond ays post . When messerigers.clairu .s.et
them in person these cha/ans can be handed
over

THE TAMIL NADU TREASURY RULES

t\ECEJPT OF MONEYS BY OOVF.RNMENT SERVANTS

( T.R. 10-S.R IO -cont.]

frequen11y t han once a week. The 1 riplicate copies which
have nm been claimed i n person shall invariably oe sent by
post every Monday.
NoTE. 3.-The P ay end Accou nts Officer/Treasury Officers/Sub
Treasury Officers shall m8.i1tt ai n a register i n Form 9 A
for i nd ical i ng t he number of chalans despa chct' by post
or handed over i n person . The registers s/iall be w rit t en
up by carbon process and t he origi nal will be t rca ed as t he
coveri ng letter and hand.eel over t o t he messenger or
sent by post to t he cl.epa1ime ntal officer by name aft er
affi.ixi ng there 1 /te Special Seal cf the Pay am'. A ccoun!
Officer/Treasury Officer/ Sub Tr easm y Officer. The u plicate
should be ret ai ned i n / he Treasury for record .
Nora. 4.-The d epart menH\l officers shall mai n1 ai1t ou accou nt
of t he origi nal chalr.ns received by 1 hem, Wll.' ch i he receipt of
t he triplicate copies of chnl an from Treasmy/Su b lreasury
for reasonable l ime ant call for !he wanr.ing cbalans
wherever necessary.
(t) A single chalan shall be presented wi1 h any money r endered
for payment i nto t he t reasury or t he Dank on accou nt of Sta! c excie
reven ues or payment for a Reserve Bank d raf or a cash order on a su b
t reasury and wit h any mo ney , ent1 er for payment int o t he t reasmy
orthe Bank along wit h a pass hook or a remittance book in which the
Treasury Officer or t he Bnk is requ i red t o acknowlecl.ge t he receipt
of the moneys. Form II shall be used for payme nts on account of State
excise revenues in t he remainig cases Form 9 or Form 10,as t he case
may be , shall be used when necessary.

(g) (i) All remitt ances mad e by Depart mental Officers/private

parties, in t he cit y, on acco n1, of l nter St ate Suspense Accou n' s
and Exchange A ccou nts relating t o ot her S ate Governmet s, shall
be accompanied by t he triplicate cl1alans. The bank shall retai n t he
triplicate copy of chalan and ret ur n it , along wit h t he Sche::lule of
Receipts accompanJing t he daily scrolls, t o thie pay and Accou nts
011lcer who in t urn, will forward Jt to t he Accountant
General,Madras,

..

60
THB TAMn; NADU TREASURY RULES
RECEIPT OF MONEY BY GOVERNMENT SERVANTS

[T.R.10-s. R. 10 -cont .J
(ii) The following proced ure shall be followed in regard to t he ret u
rn of recei pted chala ns falling u m{r ( e) and (g) (i) 3.bove.-

The origi nal will be receipted and returned by t he Bank/Treasury

to t he part y. The J uplicat e copy of t he cha.Ian shall hi rctai ucd by t he
Treasur y/PJ,y an'1 Accou nt s Officer for accounii ng purposes. The t
riplicate copies of chal::L BS will be forwardel by , he Treasury Officers l
o , he concer ned d epn.rt mn,al officers. in the case of remi11a nces relad
ng w Excha nge ,,.,_<l Sedemet Accou nl t ransac_ions, t he 1riplicmc
copies of t he chalan shall be forward by che treasuries and t he pe.y and
Accou n\ s Office t o the Accou ntant General, Madras, along; wit ll U te
schedule of ri.'ceip. s accompanying t he mont hly accou nt s. The duplica.e
and ,riplicate copies of t !1e chala.ns shall invariably be st amped or
printed wi.h t he words "Duplicat e " or "t1iplicat e " as t he case may be in
b,J ld cnaract r.:s.
NoTE. (i). -Tl1e Commercial Ta x OITT,cers and Bill Collectors while maki

paymcn L'> int o t he Treasury or t he Hank, shall in

addition, to a chalan in triplicate, send the Register of Daily
Collections (in Form No. 35 in the Commercial Tax Manual)
prepared l triplicate.
In respect of remittallccs
by the departmental officers and Bill Collectors the duplicate
copy of the extract of the Regis,ter of daily collections (in Form
No. 35 in the Commercial Tax Manual) shall
be
retained in the Treasury or the Bank along with the dupli
"alt. copy c,f the chalan and the original &hall be returned
to the payer and the tripl.icate copy sent to the Depart
mental Ollicers concerned along with the <riplicate copies
of the cbalans.
ng

N..:te

(ii).-ln Madras City the remittances pertaining to th:! office of

the Deputy Commissioner of Police, Traffic L!censing, Madr.1.s
shall be accepted in that office, which -.ball prepare chabus in
rluplica1e in respect of remittances under the Tamil Nado
Motor VehJ.cles Taxation Mt, 1931, and give the depsrtru"nt
concerned t,be Registratj.on Certificate with necessary
endorsement thereon while in the case
cf remittances under the Motor Vehicles Act., 1939, that
,.Hfi.C shall prepare chalans in triplicate and give tb.e
original of the chslan 10 the department concerned.

61
THE TAMIL; NADU TREASU RY RULES
RECEIPTS OF MONEYS BY GOVERNMENT SERVANTS

[T.R,. lO-l NSTNS, 79.]

(Ii) When the Governme1 ,t have permitted any cl ss (- f pay
me ..t into the treasury to be made by sending money orders to the
Treasury or Sub-treasury Officer, no chalan shall he required with a
money order relati ng to any such payment.
(i) When a pay:nent is made in cash into the R eserve Bank cf
Ind ia on accou nt of service taxes like water, drninage, lighting and
scav.:: nging taxes for residential buildi ngs i n Madras City occupkd by
Govemmei.t servants. the particulars prcsnibcd in Form 41 shall be
recorded on the chalan wJ1iCl1 acco;n papics the payr:1e t.
(i) Bill for inter depar tmental adjustments shnll be accompanied
by chalans in Form 9 B i n q uadruplicat<::. The Treasury Officer/Pay
a r d Accounts Officer shall retain the orig'mal c,,py , f the chalan and
send the duplicate and triplicate copies to the supplied Officers, w ho
wil[ keep the duplicate copy for their record and send the tri plicat'.'.
copy to the supplying officer. The fourth copy will be sen t to th-?
Accountant-General along with the bill in support of the adjuu,ent.

J.qstmctior,s under Treasurv Rule JO-cont.

J\PPLTC>\BUl TO DEPARTMENTS GENERALLY.

7. Chalans in the prescribed form should be obtai ned from the treasury,
chalans for use in con nection with the remitta nce of fi nes should be
issued i n books containing 50 or 100 forms machine-numbered cor.
sccutively.
8. Fines levied by Magistrates i.\ respect of which t i ,e Govcrnmci t pay

grants-in-aid to local bodies a nd other autho;it i es should be sllowi;

scpcratcly in the clialun under a d istinct head " Fines for
which compensation is payable to local bod ies and others,"' Fines
levied under the Madras Motor Vehicles T,x: tion Act, 1931 (Madias Act
III of 193)), should also be shown under a seperate head.

9. When any amount is paid to the Go\ r.:-rn meo t in ;espe.:t of a loan
or advance made by the Governmen t, the chalan prescn t,J at the
treasury should contain th, date and amount of the Joa n or advance or
other particulars sufficien t to identify it. H the aniou m paid incl udes
!nterest as well. as pri ci pal, the aJY.ount of in terest pa id should be
specified sepcrately 1n the chalan. Jf th e paymeri t i t a pcriodicnJ fixed
payme t i nclvd ing both pri cipal and interest a ref.reuce to the order
fixing the amount should b, entered in the cbaJr.n.

62
TH.E TAMIL N:ADU TREASURY RULES
RECEIPTS OF MONEYS BY GOVERNMENT SERVANl'S

[T.R,. 10-INSTNS. 7-10 and 1113-cont.]

10.
Tn the case of certain deposits, e. g. Local Fund deposits and
personal deopsits the account kept in the treasury or the Bank is purely a
banking Account. Particulars of the deposit head concerned alone need
be entered on the chalan accompanying a remittance into the treasury or
the Bank for credit to such an account. No further infor mation as to the
nature of the receipts required.
NOTE. -In cases were the personal deposit accounts and the banldn8
accounts of Local Funds are kept at the Bank [see note under th second
sub-paragraph to subsidiary rule 19 (a) below], all adjustments made to
the cred it/debit of such accounts either by the treasury or by the
Accountmt-General should without delay, be communicated by the
treasury to the Bank.
[T,R. 10-INSTNS, l ]-14, ]
SPI!GI AL iO THE FOREST :DEPARTMENT

11.Forest rcnvct\CS collected at ot.t hying stations m?.y be paid i nto the
t rcP.sury by tn'!ki ng rcmitt1mccs to the Trer.sury Officer by money orders.
No chalan need be presented with any such payment . The money which
the Post Office pci ys to the Treasury Officer should be cred ited in the
r.ccOl..nts. The tre2.stfl Y should send the District Forest Officer t he
usua l ncknowledgment on the relevr. nt portion of t he money order for m,
antl c'Jso a daily < d vice of <ill t he remittan s recei ved from hi m by
money order on e.,. eh d< Y on which there is any t mns. ction.
1

12.
When ,1 Distri ct Foret Officer i s ahsent from he,.dquarters and no
other Forest Officer i s ,w.i kble t here, hi 5 he<'-d cler k may sign for hi m ch'.
l'.>.ns to b presented wit!1 p:i. yments of forest revenue into the treasu ry or
t he B nk Si mil '.rly, when a R.nge Officer is absent from he.-.d quP.rtcrs
and no other Forest Officer i s f'.vail:.i.ble t here, his hecid clerk or (if he
h"',; cn\y one clerk) hi-: clerk ma y sign su ch chalans for hi m.
13.
When a subonli1nte Government serva nt belongi ng to the
Forest Dep ..rt ment h ncls over <-.ny fortt revenues to the vilLge head m:;.
n for p....ymcnt i nto t hetreasu ry or the B1nk, he sl1ou ld also present a
draft rt.ccipt in t r ipl i cate inR.F. No. XXU-E. 31, The Village head.nan
shouht sig1J ull ilie three ccpic. ret urn t lle original to the re1&., ne, ,
sen , t he l'. u pb c:i.te to t ht: tre, sur Y alvng wi t h t he remittan'-"le and
retain the third cvpy,

63
TIIB TAMU: NADU TREASU_RY RULES
RECEIPl'S OF MONEYS BYGOVERNMENT SERVANTS
[T,R

10-INSTNS,

14-16-cont.}

14.
(a) When u. Forest Officer recei\'.es a ny deposits from con
trr ctors or puf ch.asers of forest produce, he shou ld JXlY them i nto the
trc,.sury or the b:tnk 11s soon as possible and furnish a list showi ng (be ff
.me of er.ch depositer. The treP.st1.ry or the B...nk. , as the c \SC m be,
should treat the moneys so remitted in all respects 2s if they b2d been p.id
direct by the depositers ,1.nd should therefore issue a sepen1te receipt for
the ::i mou nt refati ng to erch d cpositer .
1

.}

. When any Forest Officer, other thrn Disttict Forest 0.ffic.:r, prtys
::: ny such deposit into t he treasury or the B:.mk, he should forw;ird to
the District Forest Officer, the receipt obtr,ined for the p yment .
(b) When money is paid into the Reserve R nk of Ind b , M"dra !
by purchasers or lessees of forest produce or is remitted by Forest
Officers i n the form of pr\w.tc che ques on h.nks i n Mc.drt S Cit y, which s?
tisfy the conditions i n su bsi di,.ry rule 8 (a) (iv) c.bove, the Reserve B
'.nk of Iudi<"., Mad ras, wi ll forw,.rd a recei pt for e<'. ch such pcyment,
direct to the Di strict Forest Oecr concerned who wil1Ad j11st the :o mout
to the proper hcc.d of revenue i n his r.ceou nts. To em:ble the Resv
Br'.nk of India , M8.drns, to <.scert,:i n to whc,t d istrict the t r-nsc.otio
rell'.tes the Forest Offi cer should direct the p ;rty m<t ki ng the p::i. yment
to give full det:J.ils in the cha kn <'S to the n..ture of 1he tr:1ns:i.ction c.nd
the district to which it appertr.ins.
SPEOIAL TO THE

PuBuo

WORKS AND HIGHWAYS AND RURAL WORKS

AND THE SMALL SCALE INDUSTRIAL OF TIIE lNDUSTRDlo
AND COMMERCE DEPARTMENT.

DEPARTMENT

15.When a mu nici pdiiy or other loc .I bad y m . kes a deposi t 2.t tl1e

instc.noe of the Pu blic Works and High wc. ys <.nd Rural Works
Department to meet the cost of a work to beci.one by thr.t depilrtment
r.nd pa ys the a mou nt into the tre2sury or the R nk, the cfu)Jan
will ch it presents with the ;;mount shoul,i str.te clef ..rly the name of

th

Public Works end HighwRys 2.nd Rum! Works Dep,,rtment division

to which the a mount is t o be crcc1.it(d , r:( t he w0t k t o whi ch the d t"
posit rel:a.tes.
16.
An c,ffi.cer of tht Publi c Works n nd Highw&ys and Rura l Works
DeJ)<' t t ment or ,.n Officerin-chc.rr,e of <' riy of the Small Scale Industrial
Units of the Industries . nd Commer ce Department who froquetlf
makes remitt.r.nces to t he tre.si.:ry or the Ba nk should keep a remitta nce
book (Form 12) in which he should mt.kc rm en1ry of the n m0unt cf cash
remi'.i.ance e nc! d1<1:.: k! s- nct t his book ,s wdl :- s a s. :11;Je ,bi, lc.,n
1131 5-L":

64
nte TAMIL NADU TREASURY RULES
REOEIPT OF MONEYS BY GO VERNMENT SERVANTS

[T.R. JO-s.R. l l-J 2J

long wit h each remitt mce, so t h .t t he Trc .sL1 r y Officer or t he B .r.k

m.' V acknowkdgc receipt by signi ng t he en', ry

1emitt' nee of cheques, see su bsi d iary rule 5.

111 t

he- b,,:-, k.

As regr:rG.

PROCEDURE IN TREASURIES.
Treasuries which do not transact their cash business through
the bank.
Subsidiary Rules under Treasury Rule 10-cont.
11. Deleted.

12. ( a) The chalan with which money is paid shall be presented to the
Sub-Treasury Officer, who shall check it to see whether it is in
otder, and, if he is satisfied that it is, make a brief entry of the
particulars in his number book Form 13A, give it a serial number,
initial it and send it to the Shroff for accepting payment. The money
as pC'r chalan shall then be paid to the Shroff, who shall count and
test the money, enter the amount in his cash book (Form T.A.I. in
the Tamil Nadu Account Code, Volume JI), sign the chalan and
:;end it to the day book clerk. If the party concerned fails to
remit the amount, the chalan shall be given back to the Sub-Treasury
Officer, who will cancel the entries in the number book and the
number given in the chalan and return the chalan to the party. If
the amount has to be 'entered in a regiskr subsidiary to the day hook,
the day book clerk shall end the chalan to the clerk who is in
charge of the subsidiary register.
The latter shall number it,
enter it in r_hc subsidiary
.register,
posting the :Sub-Treasmy Officer's TI'.1mber below the
serial number, specify flhe head of account on the chalan if it has
not already been done and send it with the subsidiary register to
the Sub-Treasury Officer. If the amount is not to be entered in
any subsidiary register, the day book clerk shall number the chalan,
enter the full particulars of the credit in the day book postini the SubTreasury Officer's number below the serial number, specify the head of
account on the chalan if it has not already been done and send the
chalan, but not the day book, to the Sub-Treasury Officer. The
Sub-Treasury Officer shaH check the classification. If the amount
has been entered in one or mor subsidary registers. he shall also
tick off each item in the chalan in turn after comparing it wih1 the
corresponding entry in the subsidiary register and initialling
this entry in token of its couednes. He shal1 the n -::omplete his
aignature on the original copy of the chalan, return it to the party
es an acknowledgment for ihe money received, and tick off the .
item in his number book.
, ,

65
!HE TA MIL NADU TREASURY RULES
RECEIPT OF MONEYS DY GOVERNMENT SERVANTS

(r.R. 10-s.R.1 2. I INsTN. 17-19 )

( b) A district headquarters sub-treasury may receive crossed

cheques of the kinds specified in it::m (iv) under subsidiary rule 8

(a) in payment of Government dues. Particulars of every cheque

1eceived shall be entered in a register in Form 14. All such
chcqus shall be forwarded to tl1c brnnc!J or Treasury Pay Office
or the State Bank of India at the 9istrict headquiuers for credit to
the Government Account. The cicarance of all cheques received
at a district headquarters sub-treasury shall be watciicd in the
.nianner described in subsidiary rule 19 (a),
1113iructlons under Treasu,ry Rule 10--cont.
APPLICABLE TO DEPART MENTS OENERALLY
.1. 7. A cheque received at a treasury should bi:: treated as a final
payment only af:Jer it has been met and the amount has been
actually credited to the Government The provisions of subsidi...ry
rule 2 (b) and instruction 3 regarding the preli.mjnary acknowledge
ment and final receipt to be given by a depaqmental officer when
a payment is made by cheque, the procedure to be followed
when a cheque is not honoured, and the dale tu be treati:d as the
date of payment if Jhe cheque honoured apply mutatis mutanais to
a cheque received at a treasury

18. A Government servant should pay for any service postage &tamps for
wb1i:.h i.,c inden,s on the treasury by rr..c.ir,s of au. adjust ment bill or

a cheque and not in cash. No chalan is therefore, necessary in respect

of a payment by a Government servant for service postage stamps.
NoTE. This instruction should also be followed when the
treasury is one which transacts its cash busifless through the Bank.
(See instruction 34.J

19. When a departmental officer has a claim against a Post Office 3.avings
Bank Deposit pledged to him as security by a Government servant or a
co!Nractor, the amount due 1o Lhc Government s.hould be withdrawn
in the
manner
indicated in Article 292 of the
Tamil Na.du Financial Code Vol. I. The Postn,aster should send
a treasury vouclter to the departmental officer for the amount
wiUJ.drawn instead of cash.
On receiving this voucher,
the
epartmental officer . should verify the entries in it, countersigu
1' :c1.n(t forw_ard
lt tc
tbe , tra:;ury
or
siJb-trt:J.Sury
Officer to initial the entry in the Post Master's treasury pa.<.s book
when, h reive it and .complet th!ransaction.

66
THE TAMIL NADU TREASURY RULBS
RECEfPT OF MONEYS BY GOVERNMENT SERVANfS

(T.R, 10-INSTNS 20 & 21)

20. A TreJ.sury or S11b-Tre2sury Officer should not receive pc1.yment of a

revenue money ord er i n c1sh. Tho tr.rns:a.ction should be adju sted by :1
tnnsfer i n the '.l.CCo u nts on -;. rcceipL i n t ll p,escribc:d for m si'.gnd Uy
the 'Post-mister for the tot 1.l .1mou nt of the reven ue money crders to be
paid each d a .
This procedure ,1.pplies also to the p2ymentof an ordin.ry mc.nry
order p'.'.yJ.ble to Director of Tre:-i.snries ftnd Accou nts, a C0Hect0r,
Tre'.sur y Officer or SubTrco>.sury Officr i n hi s offici,.l capJ.city.The t r:.
ns"'.Ction shou ld be '.'.djutsted by a tn>.nsfer-in the ll.ceounts, :rncl t he
nccess'.ry entries i n the revenue registeres should be made from the money
0rder coupon of tre .sury dvice.
Ord inary money
C'rden:
p.r.ble co 3.ny other Gover;ment serwnt in his (Yfficic1.l c:!p;,city shwld
B.!so be p:ii<l by trc-.nsfers m the nccou nts 1f the Treastiry or S .b
Trt.V.sury Officer seads the Post m .stcr a written requisition to 1 li'.t
dfact. Money orders p 1.y.1ble to :::. loc.l bod y which he1.s a ba nki ng
aooou nts with the trc.snry should 2.lso be p--:.id by tr,,.nsfers i n the
;i caou nts.
1

b"xception.-In pL ces where the Postm.ters :i.rc ha ving b3.nki ng

acc-1u nts with the Reserve B . nk of l!ld i?. or St:, te R'.nk of Indi" , ,_
Tre".smY Officer or t. Sub-tre.sury Officer should recei ve payment
of Revenue mo ney orctcrr s/ordrb:- ry money orders by cheques issued
by th Postm,stcrs. The cheques should be ,-.ceountcd for i n the Secu
0

rity

::lcgister. r.n 1caliscd through the b:;.nk by trnasfen in the a ccou nts.
SPEOIAL TO THE Jl!OIOI AL DEPARTMENT.

21. A person who wishes to p1.y B.ny money into a mufo.ssal civil c:m rt d
ed-ing with " trc.sury, which d oes not trnns-i.ct its c.sh busi ness through
the B.nk, shou ld obtain from the court a ch.frn in For m 15, toFther with
t counterfoil receipt r,nd p1.y the money into t he tre, s:ff y l!.Jong with it.
{See i'. lso i nstn;ction 4(a).]

Note.-A o:'.,'. t ict Jud ge or a Subordi nh,te Jud ge m.y .r.uth 0r;sc
his Sh;risht .'.\:!r h sign cb,l:i:ns and v. District Mu nsif m<i y authori7.e his
he.d
clei kbel duly
e, ,:olilted
so. in i t :--a.t
Thethe
ch".lan
ld rticuhrs
be<tr a of
serial
number
it should
court. shou
and pc1
the notes
and coin tendered hould be noted on the reverse. The cou nterfoil
receipt should be cl \y filled in at the court, except as to the d ate of
p'.".ymcut in to the: t re;.su ry ::nd the signature of the Treasury
Office:
(See .lso i nstruction 31 C\S reg::;.rd s the issue of receipts :md instruction
35 s '"irds si otil :r _ .y.rm::ots into the B:1.nk).

67
THE TAMlli NADU TREASURY RULES
RECEIPT OF MONEYS BY GOVERNMENT SERVANTS

(T.R. IO-s.R.

13-lSJ

Subsidiary Rules under Treasury &le IO-cont.

13. Numbering of chalan.-The cholans relating to each subsid iary register
sh';'.ll be numred in a sepJ.T'1te monthly consecuti ve series, and those
which are entered d irect ly i n the day-book shall beu a sep:i.rate series
of nu mbers. The chalans whi ch acco mpany payments of revuue d
ep::,s-its or civil and cri mi no1 l courts d eposits shall, however, be nu
mbered in a sep:irate annual series for each depftrtment.
14. V'illage remittances.-The money shall be sent in sealed bags together
with a v11l'lge remittance list which i s an extract of village. Account No.
13 and a chala n in To.mil Nad1J Treasury Cod e Form 9 After the
remittance list and chahm h11.ve been checked, the talu k office sht1.U retai
n theremittance list a nd p.1.ss the chalan toSub-Treasury for re mittance.
The Shroff sh!'.ll tr.ke the b:i.gs, brea k the ser.ls i n the Sub treasury
Officer sh:i.11 certif y to tha.t effect r.t the foot of the Presenoc of the
village official or messenger who brought the remittance and cou nt
and test the money. If the amount is found be correct,. the Subtreasury officer shall certify to that effect at the fort of the chBJan a.nd
return the originr.I copy of the ch:i.lc1.n to the person who brou ght the
rcmittr,nce. ]f rmy cou niu feii or u ncu rrent note or eoin or any d
eficiency is found the Shroff shr.11 .i.t once bri ng t he fact to the notice of
the Sub-Tre2.smy .Officer who sh9.JI, if s<".t i sfied th2.t the note or coin
is counterfeit or u nc,,rrcnt or th2t there is ;i deficiency. exa mine the
villrige official or messenger who brou ght the remif tR!'lce a nd record the
fact on the chala n.
15. Amanatru' ..-All moneys p1id into the Govetnment accou nt at a
tre1:1n1ry sh,1.ll be credited i mmedinely on recei pt u nder t he appro
priate he:>.ds of <'-CCou nts i n the Government r.ccou nts r.nd shall form
p3.rt of the general trer.sury b '.fonces. As ci. gener.?.I ru le. no sums of
money shall be kept in a treasury strongroom u nless they have been
paid into the Government r.ccount :md frrm pat of the general
treasury bafo.ncc but the followi ng items sh.llbe tm,.tcd as exceptions
to this ru le and de:tlt with i n ccord?. nce wi th the special instructions
which apply to them :-

(a) a village remittance which is recei ved whe n the treasury is

not open for trans:ci ctions ;
(b) a t reasury or currency reriiitt,.nce

t.Qc:' treasu ry is not open. for trnns" ct ions i

which is recei ved when

68
THE TAMIL NADU TREASURY RULES
RBCBIPT OF MONEYS BY GOVERNMENT SERVANTS

(T.R. 10-S,R. 15 contd .)

(c) other m'J ney sent by a Government serva nt from a dista nce Lr p1y1u
ut i nto the t re'.lsury (or p iid in respect of p.::,stal mo_ney orders) which

is recei ved when the treasury is not open for trans actions ;
(dJ mo ney contained in the c1sb chests, etc., deposited by other
offices for s'.lfe custod y (See instructions 19--22 und er Trez.su ry Rule
11) : and
(e) the b -.la.oces of the pr mrnent r.d v. . nce r.nd imprests, u nd
u nlisbursed b .hnces of - mounts dra wn from the tre:isury or otherwise
recdvd for disbursement (See subsidiary rules; r.nd 5 under Treasury
0

Rule 32).

The moneys described u nder item&. (a) to (c) - hove sha ll be pl-1ced
in the s':rong-room on t he d ay when they are recei ved a nd brought
to ?.CCJU nt i tnlll.!d iately wh-;:n the treasury opens on the next worki ng d .y.
T:J.e exc-;:ss onr t l1.:: prescribed limit of single lock kl: .nce re presenti ng
the <1.msn1.th amou nt referred to u nder item (e) f'.bove sh,uld be lod ged
i n a separate receipt along with the mai n store kept u nd er 0Juble
Lock Custod y. The Tre2.su rer a..t <'- d istrict tre:::.sury ll.Ud the Shroff at
asu b-treasu ry shall maint in an Ama m.th Bah nce Register in Form 16
for record ing t hese am1nth trans'.'..ctions and a sep .r. te C Jlu mn sh tll
be provided fc e'.'..ch clct ss of items concerned . Tt J o;n 1:t1_g b .l mce, t h
tobts of the d aily receipts and t he d,1i1y d is b.1 r ;1vn,3 respctively and
the closi ng bilance shall b.:: entered in e'.l.Ch. coh mn. The rre2sury Offi
cer of a d istri ct treasury an,1 Sub t re1su ry Officer, 2.t " sub-treasury
shall check this register every eveni ng, verify the v..irious closing
b.lbnces with the 2ctual cash, b::.gs of coin a t1 j c sh chsts, etc., in t he
strong-room 1nd initial the register i n token of t he c::mectness of the
entries. The excess over the prescri bed limit of s' .1glt> bck b '.h ncei
representing the am:i.m.th amou nt refarre::I to u n:ier item (e) a b:,ve
sho'Jld be lodged i n a sep:irate recept,,_dc ::,.long wi t h tlu m iin store
kept u ndef Dou ble Lock Cu'stod y.
(f) The money collected by deductions m.ide from s'-tkries
. of Gov.rnm.ent SerVdnts towards Cumulati ve Time Deposit, Life
Insurance Corporatio:ri Premia and Co-operative dues.
1

lttStructions under Treasury Rule 10---cont.

AMANAn,s.

22, If a village Remittance: arrives at a Sub-Treasury when it is

not op,3n for traosacHons, the se aled bag or bags containing it
should be placd in the strong room as soon as possible and kept
ln 11 special rate at remitta nce chest. A cou nterfoil receipt, torn from :
1 book consecut i vely numbered , shoul<l
be given
rn

69
THE TAMIL NADU TREASURY RUl:BS
RECEIPT OF MONEYS BY GOVBRNJdENT SERVANTS

(T.R. 10-S.R. 22& 24)

exchilnge for the bag. As soon as the sub-treasury

opens on
the next worki ng day, the bng should .be take-n out, the
money counted a.nd
tested and the amou nt brought to
a ccou nt. The receipt given for the i ce.led bi.g should be ta.km 1,.,.ck
a nd pasted on to the cou nterfoil. A register shou ld be maintainecl
in form J 7 and the date of' receipt ;;.nd d2te of return of eo ch sealed bag
cont.:i.ini ng a. villr.ge remittance i.nd t he dP.te on which the c mou nt i
brou ght to account should be noted in it.

Note.-Re mittcnces reC(ived by 3 pm. should, if possi ble, be

shrofl'ed and brou ght to r.ccou rit that dr.y. The subtrer.sury shou ld
be closed by stmset. Remittc.nces received rf ler 3 p.m. brt befr re
sunset should simply be seded and kept i n the strong-rea m for thc night,
no ttttempt being Dlf.c!e to shroff them r.nd bri ng them to account.
23. Ifa treasury or currency remittance arrives at a treasury whefl it is
open for transactic ns bl.t it i s not possi ble to cou nt :nd test money
compl61dy en the d2 y of recei pt, it should never1bele s be brou ght
to accou nt on the d 2.y of receipt and Shou ld ;, !so be entered i n a
register i rt Form 18. The counti ng .'1.Dd testing Should be completed
a.s soon 11 s possible and if <'.nydeficiency or any coun terfeit or u ncnrent
note or coin is d iscovered , it shou ld be mt.de good by the shrvff, if
any, who came with the remitta nce. Otherwise, the E mou nt shou ld
be d ra wn on a simple receipt t'.s en 2.d va nce and pla. cecl. in the tre.:.sury
or currency chest and the necessiuy steps ta ken for the o.djustment of
t he ".d vance.
If a treasury or currency remittam;e arrives at a treasury wben it
is not open for transactions, i! should be entered in the same register
in Form 18 and placed in sealed bags in the strong-room as soon as
possible without opening the receptacles in which it arrives (see
instruction 20 under Treasury Rule 11). It should be brought to
account ag soon as the treasury opens on the next working day.

24. Tf any money sent by postal money order, by any Government servant from
a distance, for payment into the treasury arrives at the treasury when it is
not open for transactions, it should be recorded in the register in Form
1 6 mentior.ed in subsidiary rule 15, placed in the Streng-room in sealed
bags as soon as possible ilnd brought to aCCf1Ulll as rc- 011 a. the
treasury opens on the next working day.

70
THE TAMIL NADU TREASUR)" RULBS
RECEIPT OF MONEYS BY GOVERNMENT
SERVANTS (T.R. 10-I.NSTN.

25 & 26)

25. No sums of money which have been sent to a treasury for payment into
the Government account should be kept in amanath for want of
information as to the nature of the credit or pending confir maHon of a
sale.
The total cash balance of all the outstanding items in the Amanath
Balance Register (see subsidiary mle 15) should be ente,.ed at the
close of the day in the following places in the accounts :Sh.,.off s daily balance - sheet (For m

(I) In a sub-treasury

32).

Accountant's day-book (Form T.A.

HI, in the 1amil Nadu. Account
Code, Volume, II).
Daily sheet (Form T.A. 8 in the
Tamil Nadu Account
Code
Volume, II).

(2) In a district treasury ..Treasurer's

(Form 31).

daily

balance

sheet

The Treasury Officer should verify the balance every evening at a

district treasury and the Sub-treasury Off,cer at a sub-treasury.
26. Undisbursed bafanccs.-Sc parate registers shollld be maintained for record

ir.g the tran rnctions relating t o each class of undisbursed balances such as
tho;e relating to amounts payable for the acquisition of 1and, cash
orders or military pensions. (In regard to undisbursed
::,ala nces of pay and allowances, see subsidiary rule 4, under Trea1>ury
Ruk- 32). Each such register should show the opening balance receipts d
ib1,rscments and closing balance of each day on which there is any
tramaction. The Treasury Officer in a district treasury and the Sub
Trc:.:ury Ofiicer, ln a sub-treasury should verif.y daily that the closing
balan('.e in each such register agrees with the balance entered in the
Amanatb Balance Register (Form 16).

Altern:itivelv a combi ned register in Form 20 may be maint ained

for , , Lching an the undisbursed balances, if it is considered wore co1,veni!
lt r-eee suosidiary rule 4 (c) under Treasury R ule 32. J

71
THE TAMIL NADU TREASURY RULES
RECEIPT OF MONEYS BY GOVERNMENT SERVANTS

(T.R. 10- INSTN. 27)

27, In or<ler lo enable tbe Treasury Officer to scrutinize the item

kept under ' Anrn nath ' in the subtreasurics of his district, ea.ck wb,,
treasury Oftkc1 should submit to him a detailed list of such iteml in
support of the amount noted as the closin g aroanath balance in the

daily sheet for the last working day of each account montJ. T.bt
Treasury Officer should review these lists and see that 1!0 iten t 11
necessaliry kept under Amanath.
Subsidiary Rules under Trem,ury Rule 10-cont.

16. Receipts for money.-(a) When a duplicate chalan is received

with the money the treasury shall use the original for the recei9t to be
given to the payer and shall retain the duplicate for record. If there,
is a third copy, the treasury shall forward it, if necessary, to the
Govern ment servant or other person to whom the credit relates..
(b) Whrn a treasury receives a cht que under subsidiary rule 12,
the tenderer shall bt: given a preliminary acknowledgment in Form 4
for the cheque only. I\ final receipt for the payment on the original
chalan shall be sent to the payer after the amount has been realized.
(c) W hen a payment is made on account of State Excise Revenue
the payer sUall present' a chalan in Form 11 with the money. The
Treasury Officer shall give a receipt in Part II of t}!e Chalan to the payee,
and forward Part 1\\ lo the Collector;District Revenue ('fficer
COT"Cf'l'D""d within whose jurisdiction thci payer has his licenceO
-premises. Wbm any money is received o-n t!le\ng tendered along With
a
sing\e cbalai; aJ1d a pass-book or a remittance book, receipt sb:i.11 h
acknowledge a d the pass-book or remittance book. When any money ts
recei\'ed in payment for a cash order, no separate recd.pt_ nt t-d ordJ t
lil be &I'\'tn as the cash order issued in exchange for the moneys is a
sufficient acknow ledgment of the receipt of the money ; if, however, the
payei: insists on bein g give a separate receipt in any such case, be
shall be required tQ
present a duplicate chalan in Form 9 or F:mn 10, as the case may be.
with the money and the treasury shalt give ,1im a receipt on the original
chalan.
(d) When the fees of a number of candidates for a Gi examination,
e.g., the S.S.L.C. Examination are paid into the treasury in a lump-

sum, only a single receipt shall be given for the lump.tum as a whole,

(e) For every payment made by cash

er cheque for setvi< e J:"ostagc stamps

issned b_y i1 , the tr ea'>i r y sh&ll gl'vc: a. nteirt h

numbered Form 21.

113,15-13

le

THE TAMIL NADU TREASURY RULES

RECEIPT OF MOM.''{S .BY GOVERNMENr SERVANTS

(T,R, 10-INSTNS 28-30 S.R. 16 CONT)

( f) The receipt of any amoun t paid i nto a d ist rict treasury shalt
be signed by the Assistant Treasury Officer. Every receipt for an amount
paid into a sub-treasury shall be signed by the Sub-Treasury Officer.
'(g) Every treasury shall prominently exhibit notices in English
and the language in .local use embodying the substance of clause (f )
above, one in the room of the Treasurer or Sub-Treasury Officer, as
the case may be and one near the Shroff's counter, in order that the
person who make payments may verify that the receipts given to them
satisfy the rule.

(h) Every receipt issued by a treasury shall show distinctly th

name of the treasury, the date of issue, the designation of each Govern
ment servant who signs it and the head of account to which the amount
h as been credited. Each signature on it shall be written le gibly and jr.
full.
Instruction under T.R. 10--cont.
APPLICABLE TO DEPARTMENTS GENERALLY.

28. Duplicate recepits.-Tlc provisions of subsidiary rule 6 regar ding the

issue of duplicate receipts apply to all Government servants, including those
attached to treasuries. With a view to avoiding the misuse of a duplicate
chalan as a d uplicate receipt, special care should be taken to see that
the treasury officials mentioned in subsidiary rule 16 (f) sign if full only
the copy or copies [see subsidiary rule 10 (g) above] of the chalan to the
returnee\ to the payer, and merely i nitial the remaini ng copy or copies
of the chalan.
29. The receipt for a sum paid by transfer in the accounts at a district treasury
shall be signed by t he Assistant Treasury Officer.
The receipt for a su m paid by transfer in the accounts at a sub treasury
should be signed hy the Sub-Treasury Officer and another Government
servan t (not bein g a Shroff) designated the purpose by the Sub-Treasury
Officer. This i nst ruct ion does not apply to recei pts fo1 sums paid by
transft r i n the accounts for service postage ,tamps ( st< ins!ruction 30
below).
30. Payments for Service post{.ge stamps.-The Treasu1y sJ-,c11d not give
any receip 1 fo1 a J<)ayment made for Service posta ge stamrs by transfer
in the accounts.

'/3

nm

TAMlL NADU TREASU RY RULES

RECEIPT OF MONEYS BY GOVERNMENT SERVANrS

{T.R. 10--INltiS 30-31 S.R. 1 7)

The draft receipt for a payment made by cash or cheque - or service

i:,ostage stamps should always be sent to the Sub-Treasury Officer
_;1sub-treasury by the Treasury Officers at a district treasury for signature

through a Government servant employed in the Treasury and not

through any person from outside the treasury. After the receipt bas
b.e:en duly signed, it should be handed over together with the service
postage stamps concerned simultaneo usly to the person who paid the
cost of the stamps into the treasury,
SPECIAL TO THB JUDICIAL DEPARTMENT.

31. A person who wishes t o pay and mOJcvy in!o a mufa sal court dea l i ng
wit h a treasury which does not transactions C'ash busi ness t hrough t he Ba
nk should deliver the money along with the chalan and counterfoil recei pt
obtained from the Co urt (_see instruction 21) to the lteasury, which !">hould
retai n the cha lan and return the counterfoil receipt duly signed . He
shoulJ tl:i.en aki.: lhi reL:eipt to the court, which should
enter t he credi t i n its accou nts and gives the person who made the
paymen! a court recei pt for the amo unt duly signed i n exehange for the
treasury n::evipt,
which the court should retai n. The treasury
receipt should when filed in the cowt, be attached by gum to the office
coun1erfoil cha la n.
Subsidiary Rules undet Trciai.ury Rule IO-com.
ISSUE OP CONSOL1DATBD RECEIPTS RELATING TO CERtAl'.N

DEPARTMENTS

17. Forest Department,- On the tenth working day of each month

the Treasury Officer shall send t o c.i1ch of the District Forest Officer
who deal wi th the. treasuries i n his d istrict a cons0lidate<l re;:e! pt i n
Form T. A. 1 2 in the Ta mi l Nadu Account Code Volume Il for
the tota l r.moul'it received and credited under Forest Rc1t,ittancef during
l he previous mont h i n respect of the Forest Officer's d i vi ion. lfany
rcmitra nces rcl 2Jing to a Di trict Forest Officer'sdivi5ion ha n; ber n
recived and cred i, t d to revenue deposits, t lie Treasury Officer sbiH i!
nter in t he conol;datecl rceeip1 t he -;1bcn, assigned to the several dcpl1si1
i n ' he i reasury. [See :11'-o sub 16iary ruk 23 (b)] As soon as the
consoliJa1ccl recei pt i s l'c'tt'i vut l rom t.he treasury. i r slw ll be
comp.ired with t he pos1ings i n t he cash , book and tJ1 e Disuict
Forest Officer sha ll at isfy hi mself that t he amounts remit1ed haw been

;;:.ctually cred i te9- i nt o 1 he treasury or the Bank.- .


74
THE TAMIL NADU TREASURY RULES
(T.R. 10-S,R. 18-19)

1. Fublic Works Department and Small-Scale Industrial Units oj

the Industries and Commerce Depjlrtmtnt :-

pm

wOrks

An
of. the Public
and llighw_ays and Rural
W .Qe
who ke.eps a remittance book (Form 12) in which
t.b._e . iant Treasury Officei'/ Assistant Pay and Accounts Officer is.
rW.rc.d to acknowledge the receipt of remittances shall prepare at
the end of each month a consolidated receipt in Form 22 for the
.whole of the remittances made during the period and send it to thi!
Assistant Treasury Officer/Assistant Pay and Accounts Officer with

the rcmittanee book,. lbe Assistant Treasury Officer/Assistant pay

and Accounts Officer shall verify the entries by comparision with the
schedule of Receipts (Form T.A. 10 in the Tamil Nadu Accounts Code
Volume II) in which the treasury records all receipts relating to the
Public Works and Highways -and Rural Works Department)., If the
1111.ries_ ar correct, he shall sign the book .and the consolida4:d
receipt anti return them to the officer of the Public Works and
Highways and Rural Works Departments. The Assistant Treasury
Officer/Assistant Pay and Accounts Officer shall sign the consolidatet.\
receipt himself, however small ihe amount may be and if there is an,,
_diffccenco between the amount shown .in the consolidated receipt and
the credit m tho treasury acoounts, he shall explain the reasons for
tlto difference in detail in the
consolidated receipt. The above
procedure shall apply mutatis mutandis to the Small Scale Industries
Units of the Industries and Commerce Department, except for the
operation of a regular remittance head (See also subsidiary rule 23 (b) .]
Treasuries which transact their cash business through the Bank.
PAYMENTS lNTO THE BANK BY PRIVATE IPERSONS.
19, (a) When a private person desires to pay any money into
u.he Bank on Government Account in the mufassal. he shall first
present at the treasury concerned a chalan (Form 10) prepared in
triplicate or otherwise, as the rules require. The Government servant
whoBe duty is to examine the chalan shall do so and. if it is in order
he shall specify the head of account, if it has not already been done.
I1l the cbalan is in order, the words " Entered Correct " on all parts
of it shall also be initiellcd at a district treasury by the Assistant
Treasury Officer when the amount is not less than Rs. 500 and
otherwise by tho Accountant Grade II and at a sub-treasury by the SUbTreasury Officer when so initialled, it shall amount to an order
to the Bank to receive the money- and grant a teceipt to the payer.
The person makin8 the payment shall then take the chalan to the
Bank. The Bank s.h_all receive the money and credit it to the
pnlpe,i: .h.e.ad Qt account. give an acknowledgment of receipt to the
payer on the original chalan and forward the duplicate; and triplicate
.ba1aa to e treasury along with the daily account,.
_ .

75
THE TAMIL NADU TREASURY RULES
RECEIPTS OF MONEYS BY OOVERNMENI SERVANTS

l(T.R. 10-s.R. 19-cont)

A c;:talan issued u nder this subsidiary rule shall be valid only fo1
fJ t1rteen days. If it is pre sented afrer the period of fourteen days has

:icp:c:d, [he: BJ nk wi ll not recei ve t he moneys unless the chatan has been

<w.dldated by the treasury. When private persom have oeen duly

,t :;n ci z:!d to m1kc payments of a particular kind direct into the Bank
on GJv rmncnt Account and desire to make payments acccrdingly, the
;:,:::i::;Jure bid down i n sub3idiary rule 20 shall be followeo mutatis
mutandis.
NoTE 1.-The ba nking accoun( s of all persona l deposits and Local

Fu11ds will be kept at the Ba nk i n places where the Ba nk conducth the

.::ash businef:>s of the treasury. The administrators of these accounts

or pri vate persons ma)' present chalans direct at the Bank for payment of
moneys into these accounts, whether in cash or by cheque.

NorE 2.-The acknowledgment on the chalan, for money& received,

ma y be signed by the authorised officer of the Bank, under his full.
signature, only i n the origi nal a nd such other copies as are required to
be returned to the tenderer, the acknowledgment i n t!ie other copies
being merely initialled by hi m,
Norn 3.-The time limit of 10 days shall not, however, apply to
amcmnt tendered in payment of income-tax, wealth-ta x, gifttax, expenditure-tax and estate dut y.
Nora 4.-Notwithstanding ariything contained i n the subsidiary
rule, candidates appearing for various examinations conducted by the
Commissioner for Government Exami nations and the University of
Madras who are required to use only the printed chalan issued by the
Conunis&ioner for Government Exami nations or the University of
Madras as the case may be for remitting examination fees, may
present cha1ans direct at the Ba nk for payment of fees.
Every cheque which is to be credited to the Government shall be
presented first to the treasury and not to the Bank direct (except in
Madras City and in t he cases referred io i n the note above). The
treasury may receive crossed cheques of lhe kinds specified i n item (iv)
under subsidiary rule 1 (a) tendered in payment of Goverr ment dues.
Particulars of every cheque received shall be en;e1cd i n a register in
Form 14 and the cheque shall be forwarded to t he Bank on the dBy on
which it isreceived with a duplicate chalan n nd a request t hat the
amount be realiz.ed and credited to the Government. The Ba nk will ami
nge for a daily cleara nce of such cheques. The treasury hall watch 1he
clearance of the C.l:Iequ.e through the register i n Form 14. Th bank wi
ll give th,

"/6
THE TAMIL NADU TREASURY RF:. !,
RECErl'T OF MONEYS BY GOVERNMENT SERVANTS

(T.R. 10-s.R. 19 cont)

t reas u.ry it once a pr::li m; nury ::i cknowlcdgmc nt for the cheque only i n
t-<orm 4 or on ,:hi:- du pli cu:e cha Ia n and will give t he treasury a final
-1 :-:knowbdg rnent of t he p3.y1n 11t o n t he ori gi nal chala n afrer the
chcaue uas been cleared.
(b) In Mct d ras C!ty there i s no trea sury to check i n t he ma n ner
d:::sc,i bed i11cLtu3e (a) abJ v:: t he chala ns, etc., relati ng to moneys paya
ble: by pri vate persons to the Government. The office of t he Pay and
Acc..:, unts Offic r, Madras pet forms t he functions- of a neo sury only i n
receipt of claim m:tde against th<' Government i n Madras City. Pay
men1 s to the Government on account of State revenues which relate t o
the followi ng heads of account shall be received i n cash a\ lhc MaCn,s
foluk Treasury
029 Land Revenue.
039 State Excise.

030 Sca mps .a nd Registration Fees.

705 Loa n for Agricult u re.
065 A O:her Admi nistrative Services (a) Admi nistratic- n o f Justice
-Court Fees Realised i n cash.
080 Medical-A. Allopatby (b) Receipts from patientdor Hospit al
and Di _;9;:n at-y' Service-01 Hospital Receipts.

077 Edticat ion- F. Tech nical Educat ion(a) T121 k n a11<l ot her fa.;
058 stationery and printing - a stationary recei pts. Miscellaneous
-

Recei pts.

068 F. Miscllanco tLS service - o'.her receipts - 12 other items

(c) Loans a11d Advances by State Goverr,-- - ,t - Loa.ns to Local
. Funds, Private Parties, etc. Advances to cultivaloJ'S .

Other payments to Government shall, unless the Government spe cially

prescribe a di fferent procedure in rega rd to any class of payments b
received by t he departmental officer concerned, who s]ia U be res ponsible
for the receipt and custody of the money and for rcm!tting it prompciy to
the Bank. Wlion private persons have been duly authori zed to make
payments of a p:i rticuli\.r ki nd direct into the Bank on Government
Account and des.ire to make payinents accord i ngly, the pro cedure !aid
down in subsidiary ru.le 20 shall he followed multi mutandis