The Treasury Rules & The Subsidiary Orders

Section I

SHORT TITLE AND COMMENCEMENT

T.R. 1 – These rules may be called the “Treasury Rules (Assam)” and they shall come
into force on the 1st April, 1937.

Section II

DEFINITION

T.R. 2 – In these rules, unless the context otherwise requires , the following expression
have the meaning hereby assigned to them that is to say .

a) “Province” and “Government” mean respectively the Province and the

Government of Assam. “Governor” means Governor of the Province of
Assam.
b) “Public Accounts” means the Public Account of the Province of Assam,
i.e. to say , the consolidated fund into which moneys received on
account of the revenues of the Province as defined in Sec 136 of the
Government of India Act, 1935, are paid or credited and from which all
disbursement of, or on behalf of , the Province are met.

Note:- Without prejudice to anything contained in Section 136 of the Government of

India Act , “ Revenues of the Province would include all moneys received by
Government officers on behalf of the Government as such ; not only the proceeds of the
taxation and the yield of ordinary revenues but also capital receipts, such as the proceeds
of sales of land; the proceeds of borrowing operations ; unfunded that; and unless the
contrary intention appears, such receipts of a banking or deposit nature as by virtue of

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any statutory provision of any general or special executive order of the Government have
to be held in the custody of the Government.

NOTES

T.R. 2. (b) – The note under this rule was substituted vide correction slip No . 46 [ Dy.
Fin (A) 407 of 1941] and the original note read as follows :

“ Note” – “Revenues of the province “ means and includes all moneys received by a
Government Servant of behalf of Government; not only the proceeds of Taxation and the
yield of ordinary revenue but also Capital receipts such as sales of land; the proceeds of
borrowing operation ; unfunded debts; and such receipts of a banking and deposit nature
as , by virtue of any statutory provision, or of any general or special executive order of
Government have to be held in the custody of Government “.

c) “Treasury” means any treasury of the province and includes a sub

treasury .
d) “ The Bank” means the Reserve Bank of India, or any branch or agency
of the Reserve Bank of India and includes any branch of the Imperial
Bank of India acting as the agent of the Reserve Bank of India in
accordance with the provisions of the Reserve Bank of India Act ,1934
(Act II of 1934).
e) “Collector” means the chief officer in charge of the Revenue
Administration of a district.
f) “Accountant General” means the Head of Office of audit and accounts
sub ordinate to the Auditor General of India, who keeps the accounts of
the province and exercises audit functions in relation to those accounts
on behalf of the Auditor General of India.

Note: - In Assam the designation is “Comptroller “.

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 g) “Indian Audit Department” mean the offices and establishment, being in
India and subordinate to the auditor General of India, that are employed
upon the keeping and audit of the accounts of the federation and the
provinces, or upon one or other of these duties .
h) “Finance Minister” means that one of the Governor’s ministers to whom
the business of finance is allocated by the Governor by whatsoever
designation such persons may be called.
i) “The Act” means the Government of India Act, 1935.

SECTION III

LOCATION OF MONEYS STANDING IN THE PUBLIC ACCOUNT

OF THE PROVINCE

T.R. 3 – Save as provided in sub rule (2) of Rules 7 moneys standing in the
public accounts must either be held in the treasury or in the Bank, moneys deposit in the
Bank hall be considered as one general fund held in the books of the Bank on behalf of
the province.

The deposit of the such moneys in the Bank shall be governed by the Terms of
the agreement met between the Governor and the Bank under Section 21 of the Reserve
Bank of India Act , 1934 ( Act II of 1934).

S.O. 1. - (a) Detailed rules for dealing with treasury, both specie and currency
notes, are laid down in Appendix IV.
(b) A remittance of treasury, as soon as it is dispatched from or paid
out of a treasury, should be charged off in the cash book. Similarly, immediately on the
arrival of a remittance, credit for the whole invoiced amount should be given in the cash
book.

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 SECTION IV

GENERAL SYSTEM OF CONTROL OVER TREASURY

T.R. 4- (1). Unless the government, after consultation with the comptroller,
otherwise directs in any special case there shall be a treasury in every district. If money
standing in the public accounts are, in any district not deposited in the Bank, the treasury
of that district shall be divided into two departments; a department of accounts under the
charge of an accountant and a cash department under the charge of a Treasurer.

(2) The Treasury shall be under the charge of the collector, who may entrust the
immediate executive control to a treasury officer sub ordinate to him but may not divest
himself of administrative control. The collector, shall be responsible for the proper
observance of the procedure prescribed by or under this rules and for the punctual
submission of all returns required from the Treasury by the Government, the Comptroller
and the Reserve Bank of India.

Subject to the provisions of this rule, the respective responsibilities of the

collector and the Treasury 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 Comptroller.

NOTES

“Control “meaning of: - The word “Control” is synonymous with superintendence,

management or authority to direct, restrict or regulate.

S.O. 2-- The respective responsibilities of the Collector and the Treasury officer in
respect of the Treasury business are detailed below:

RESPONSIBILITIES OF THE DEPUTY COMMISSIONER

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(1) The Deputy Commissioner is personally responsible to Government for the
due accounting of all moneys received and disbursed and for the safe custody
of cash, notes, stamps, securities and other Government properties.
(2) He is bound to satisfy himself by periodicals examinations at least once in
every month for deposit and once in each month for cash, stamps, securities,
bill and money order forms-

(i) that the actual stock of cash , stamp and securities is kept under
joint lock and key, and corresponds with the book balance , that the
treasurer does not hold a sum larger than his necessary for the
convenient transaction of Government business and that this sum
together with the values of stamps , opium, etc, in his sole custody ,
is not larger than the security given by him;
(ii) that the stock of bills and similar forms which are intended for use
in monetary transaction are carefully kept under lock and key by
the treasury officer and periodically tallied with the nominal
balance of such form from the stock books , and ;
(iii) that the sub treasury balance are verified once a month by a
Gazetted Government servant , if possible by a covenanted
Government servant , besides verifying the balances himself during
his tour .

(3) He should satisfy himself that the deposit register are kept up according to
rules and that all necessary entries are met and initialed without fail at the
time of the transaction ; also that no moneys are placed into deposits or
allowed to remain in deposit unnecessarily .
(4) He should, when assuming or making over charge of a district, see that the
stock of cash , stamps, etc, is thoroughly verified and that the certificate of
taking over charge in which the state of the cash, stamps and opium balances

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 should be shown , is invariable dispatched to the comptroller on the same day
that the transfer takes place.
(5) He should send, under his signature or with his approval, all replies to
important communication from the Comptroller. Although he may manage
his Treasury by a deputy, he must not treat his treasury as a separate and
independent office. He should not address the Treasury Officer officially, or
forward the Treasury Officer’s explanation instead of his own, in reply to
question or enquiries touching his treasury work.

NOTES

Communicate – Meaning of: - the ordinary meaning of the word

“Communicate” is to impart, confer or transmit information. It is the
communication of the order which is essential and note its actual receipt by the
officer concerned and such communication is necessary because till the order is
issued and actually send out to the person concerned authority making such order
would be in a position to charge its mind and modify it if it though fit. But one
such an order is sent out, goes out of the control of such authority, and therefore,
there would be no chance whatsoever of its changing its mind or modifying it.

The word “communicate” cannot be interpreted to mean that the order would
become effective only on its receipt by the concerned servant unless the provision
in question expressly so provides. Actually knowledge by him of an order where it
is one of dismissal, may, perhaps, become necessary because of certain
consequences. But such consequences could not occur in the case of an officer
who has proceeded on leave and against whom an order of suspension is passed
because in this case there is no question of his doing any act or passing any order
and such act or order being challenged as invalid.

(6) Unless unable to perform the duty from physical inability or from absence on
tour, he is required to sign the periodical accounts. He is also required to see

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 that implicit obedience is given to the instruction issued from the audit office
and to send immediately notice to the Comptroller of any embezzlement in an
office or treasury. This notice must be supplemented as soon as possible,
afterwards, by a detailed report after personal enquiry into the case.
(7) He should remember that. When an irregularity of any kind is brought to his
notice by the Comptroller, nothing but a report on his own knowledge after
personal investigation can be considered satisfactory. It is not enough for him
to pass on the explanation of a subordinate.
(8) He should see in consultation with the executive engineer that the strong
room is safe , also that the chests are substantial, hinges , hasps, etc, in good
order and immovable , the lock sufficient , and the duplicate key in the safe
custody. In hill district and frontier tracts in which the public works are in
charge of the district officer or the political officer acting as Public Works
Disburser, the latter inspect the strong room provided a qualified engineer
inspects them once in every five years.
(9) He should cause the chest containing opium, kept at Sadar and Sub divisional
Treasuries, to be frequently examined, and if necessary moved, in those
treasuries in which white ants have gained a lodgment.

RESPONSIBILITY OF THE TREASURY OFFICER

(10) Appointment of very Junior Officer to the charge of Treasuries is

objectionable, but if in a temporary emergency such an appointment is made,
the departure from the strict rules should be reported to the Comptroller, and
the reasons for it should be explained to that officer. The report should be sent
in the form of a statement containing the following particulars. :

(i) Date of taking over charge.

(ii) Name and Designation of the officer
(iii) Date of appointment in the service
(iv) Reasons which lead to the position of a junior officer

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 NOTES

Appointment and transfer - The Supreme Court merely held that in certain
circumstance different words may not necessarily produce a sense in the meaning and
every observation has to be read with reference to the context. In the instant case,
however, the plain end unambiguous language of Art 217(1) proviso (c) and Art. 222
cannot be stretched to indicate that “appointment” and “transfer” are synonymous terms
when the constitutional provisions make it very clear that the power of transfer and the
power of appointment are two different kinds of power to be exercised in different ways.

(11) As the Deputy Commissioner’s delegate and representatives, the treasury

officer is responsible to the Deputy Commissioner primarily for the right
discharge of his duties . Just as Government hold the Deputy Commissioner
responsible in the first instance and expects from him such general
supervision, as is incumbent upon an officer entrusted with collection of the
revenues and payments of Governments dues, so will the Deputy
Commissioner look to the Treasury Officer for observance of all prescribed
treasury rules and strict attention to all details of the daily routine of the
treasury work. The Treasury Officer is responsible to the Deputy
Commissioner for the working of the treasury and for the conduct of the sub
ordinate treasury officials, and he must have carefully prepared rules for the
guidance in every branch of his duties; these rules applies also to the officer
in charge of a sub divisional treasury.
(12) The Treasury Officer if held personally responsible for all sums of money
disbursed by him in a public capacity without authority. For the custody of
the cash balance he is jointly responsible with the treasurer.
(13) The Audit Officer will supply all treasury officers within his audit area with a
copy of the specimen signatures of all gazetted others serving under him who
are authorized to sign payment orders on bills and vouchers or to issue letter
of authority for payments to be made at treasuries. Before a treasury officer

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 pays a bill on the authority of an order purporting to have been issued from
the audit officer he should verify the signature on the order by the comparison
with the specimen signature of the signing officer.
(14) The Treasury Officer has no general authority to deal with demands presented
at treasury, his authority to make payments being strictly limited by the
provisions of the Treasury Rules No. 15-27.
(15) The Treasury Officer may not undertake correspondence Government Servant
making a claim to any special allowance but will request to him to address the
Comptroller either direct or though his official superior .
(16) The Treasury Officer should similarly attend to all objections and orders
communicated to him or through by the Comptroller, by letters, audit
memoranda or periodical objections , and return the objection statements and
audit memoranda within a fortnight, or send letter explaining the course of
delay.

Notes: - The fact that some of the objection are still under reference is no
reason for keeping back the statements. Such case can be extracted for subsequent
explanation.

(17) The Treasury Officer should see that Indian Officer signing bills or orders for
payment of money write their signature legibly either in the English character
or in their vernacular, in which cases the signature should be transliterated
into English.
(18) A Treasury Officer may not draw bills on other treasuries until his authority
to do so has been notified in the gazetted by the District Officer. On taking
over charge he must render to the Comptroller certificate or of the number of
bills forms received and a specimen of his signature.
(19) When the Comptroller disallows a payment as un authorized the treasury
officer must not only recover the amount disallowed without listening to any
objections or protests but also request to make further payment in future till
the Comptroller authorizes the payment to be resumed. That no warning slip

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 has been received by the government servant retrenched, or that being
received, it has been answered, are fact with which the Treasury Officer has
no concern.

Note 1- If a Government Servant from whom a recovery is ordered has meantime

been transferred to another district, the treasury officer should, without delay pass on the
order of recovery to the other treasury.

Note 2- Recoveries are not ordinarily made at a rate exceeding one-third of pay ,
unless the officer effected has , in receiving or taking the excess, acted contrary to orders
of without due justification.

Note 3- A register should be maintained at the treasury for recording all

retrenchments ordered by the Audit Office. It should contains columns specifying the
name and office of the person from whom the recover is to be effected, the nature and
amount of the over payment, and the method by which the over payment has been
adjusted.

Note 4- If considered desirable, the recovery of a sum retrenched from a pay bill
need only be made from the next pay bill, and of a sum retrenched from a traveling
allowance bills, from the next payment of traveling allowance; but retrenchment of
traveling allowance must be recovered in cash or from pay bills when the officer
concerned does not, within a month present a traveling allowance claim from which they
can be recovered.

VERIFICATION OF CASH BALANCE AND SUBMISSION OF

MONTHLY ACCOUNTS

T.R. 4-(3) The duty of verifying and certifying the monthly cash balance, if any, in
the treasury in such manner as the Finance Minister after consultation with the
Comptroller may prescribe and of submitting the monthly accounts of such balance in

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such from and after such verification as the Comptroller the may require, shall be
undertaken by the collector or by such other officer as the Government may specify. It
must be performed by the collector in person at least once in every period of six months.

NOTES

“Month “ – Meaning of .- In common parlance , the term “Month” is hardly

understood as a calendar month according to the Gregorian calendar , but it by and
large means “space of time from a day in one month to the corresponding day in the next
“. This is the meaning of the ‘month’ given in the concise Oxford Dictionary, 1964
Edition. The term ‘month’ has been explained also in the Bombay general Clauses Act,
1904. The term ‘month’ as defined in Sec 2 (30) of the Bombay General Clauses Act,
means “a month reckoned according to the British Calendar.” The term ‘reckoned’ is
equivalent of the term ‘calculated’ or ‘counted’.

S.O. 3- The detailed rules for the monthly verification of the treasury cash balance
and the procedure for such verification are contained in Rules 15 and 16 of the Appendix
IV. This responsibility of the district officer in respect of this verification is also laid
down in S.O. 2.

S.O. 4- The following supplementary rules may be useful. They are of general
character, do not exhaust the means of detailed check which a District Officer’s
experience may lead him to have recourse to, the discharge of his personal
responsibilities.

Verification should primarily be directed towards three main points;

(I) That the treasury which the treasury is stated to contain is what it should
contain.
(II) That the treasury contains all the treasure which it is stated to contain.

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 (III) That the treasury does not contain any treasure which it should not contain.
It is not sufficient merely to see that the amount shown by the treasurer in
his account is produced as there is thus no guarantee that he is not keeping
money out of account which has been received into the treasury may still be
there.

(1) The processes advised in respect of direction I are the checking of the correctness
of the Accountant’s balance sheet and its comparison with the treasurer balance
sheet. The Accountant’s balance sheet shows the balance which the treasury
should contain. This balance sheet is checked by the treasury officer with the
cash book and subsidiary registers, etc, in detain every day and it is not expected
the District Officer should repeat those checks at the time of the monthly
verification . He should, however , generally satisfy himself as to its correctness
before comparing it with the Treasurer’s balance sheet and specially see-

(i) That the several sub treasury balance include in the Accountant’s
balance sheet agree with sub treasury balance sheet for the last day of
the month, the accounts of which have been incorporated in those of
the District Treasury, as certified to by the sub divisional officers.
(ii) That remittances within the district, shown as in transit, in the
Accountant’s balance sheet, have been duly advised by telegram, and
that satisfactory explanation is forthcoming as to their non inclusion
in the treasurer’s cash book or the sub treasury daily sheets concern.
Remittances are required to be credited in the treasurer’s cash book,
immediately on receipt.
(iii) Having thus satisfied himself as to the general correctness of the
accountant’s balance sheet the District Officer should compare the
balances brought out there in with that shown in the Treasurer’s
balance sheet for the corresponding day, discrepancies, if any, being
reconciled or corrected and other suitable action taken. He should

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 then record the results of this comparison in the Accountant’s balance
sheet over his dated signature.

(2) The next step is the verification of the treasury with the detailed distribution , as
shown in the treasurer’s balance sheet as corrected , where necessary in the
manner indicated below;

(i) The entire contents of each receptacle should be taken out , examined
and counted as required by Rule 16 of Appendix IV and in
accordance with such other orders as the Provincial Government or
the Divisional Commissioner may have issued. The result should be
recorded by the District Officer under his dated initials in the
memorandum of contents kept in each receptacle. Each receptacle
should be locked in the presence in the District Officer as soon as its
contents have been verified by him and report another receptacle is
opened.
(ii) When the contents of all receptacle have been verified the District
Officer should see that the total amounts, thus verified, agree with the
corresponding entries in the Treasurer’s balance sheet, and record the
result of the comparison over his dated signature in the Treasurer’s
balance sheet. Any excess or deficiency which cannot be reconciled
should be recorded to the Comptroller on the same day.
(iii) Having ascertained that the Treasury contains all that it should
contain, the District Officer should satisfy himself that the Treasury
contains no treasure which it should not contain. For this purpose he
should personally and carefully inspect every receptacle in the strong
room and in the single lock room, where one exits, even if reported to
be empty. A note to this effect should be recorded on the back of the
Treasurer’s balance sheet for the day. Should any unaccounted for
treasure be detected, the District Officer should immediately institute
an enquiry and report the result to the Comptroller forthwith. The

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 District Officer should also take step to ensure that there is no
possibility of treasure being introduced into or taken out of strong
room or of being moved from one receptacle to another while the
verification is in progress.

REPORT OF TRANSFER OF CHARGE OF A COLLECTOR

T.R. 4- (4) When a new collector is appointed to a district he shall once report his
appointment to the Comptroller and shall certify to the comptroller the amount of the
cash balance , if any , which he has taken over. The certificates shall be submitted in such
form and after such verification as the Finance Minister may, after consultation with the
Comptroller prescribe.

S.O. 5- The form of the charge report in use is given in T.R. Form No 1.[ Vide
also S.O. 2(4)]

MANAGEMENT, WORKING AND INSPECTION OF TREASURIES

T.R. 4- (5) -- No portion of the responsibility for the proper management and
working of treasuries shall devolve upon the officers of the Indian Audit Department. The
inspection of treasuries by officers of the Indian Audit Department shall not relieve the
collector of his responsibilities for management and inspections.

S.O. 6- The responsibility for the proper management and working of the
District Treasuries rests entirely with the local revenue officers acting under the orders of
the Provincial Government and no portion of this responsibility should be imposed on the
Comptroller. The inspection of Treasuries by Commissioner or other inspecting officer is
not intended to relieve the District Officer of their responsibilities in the matter of
management and inspections.

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 S.O. 7- During his annual inspection of each Sadar office the Commissioner
should also enquire how far the Treasury rules are attended to examining carefully the
Treasury records and should ascertain by personal inspection that the treasure, notes,
stamps, opium are kept in proper custody.

ADMINISTRATION, WORKING AND INSPECTION OF SUB TREASURIES

T.R. 5. - If the requirements of the public business make necessary the

establishment of one or more sub treasuries under a District Treasury, the arrangement
for the administration thereof and for the proper conduct of business there in shall be
such as may be prescribed by the Finance Minister after consultation with the
Comptroller. The daily accounts of receipts and payments of moneys at sub treasuries
must be included in the accounts of the District treasury.

S.O. 8-- The procedure in regard to the receipts, custody and payment of money
at District Treasury is generally applicable to sub treasures also.

Note - Each order for payment must be signed by the officer in charge of sub- treasury,
and the voucher stamp “Paid” or “paid by transfer”, as the case may be, at the sub
treasury. The Sadar Treasury officer must initial and date this voucher in token of their
having been examined and accepted by him as correct.

S.O. 9—Payment due from District Treasuries are generally made at sub
treasuries by means of Reserve Banks Drafts which can be issued by all treasuries and
sub treasuries having currency chest facilities. Cash orders should be issued only where
remittances cannot be affected by means of Reserve Bank Drafts. Cash orders
outstanding for more than three months should be held as lapsed and the payment
stopped, the charge represented by them being cancelled. A statement of lapsed cash
order should be submitted to the Comptroller with the monthly cash accounts for
necessary adjustments, specifying (I) incase of cash orders issued for service payments
the number and date of the voucher in which the charge were originally drawn, and the

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name of the officer by whom they were drawn , and (II) in the case of cash orders issued
on behalf of a Word’s Estate or a Municipality the number and date of the cheques, If
payment is subsequently claimed , the claimant should forward the lapsed cash order to
the Treasury officer who will arrange for the payment a note being made against the
original entry concerned to prevent a second payment.

Exceptions- As an exception to this rule, the following classes of bills may be paid
at a sub treasury without authority of the District Treasury. But the payment of these bills
shall not, except under special arrangements and on particular occasions, be the District
Treasury also:

(1) Pay and traveling allowance bills and bills for service postage stamps of
offices permanently statione4s at a subdivision except bills for advances
of pay and traveling allowance of officers and men of the Railway
Police, Haflong, which are only at the District Treasury at Silchar.
(2) Grant in aid bills
(3) Scholarship bills
(4) Cheques drawn by Public Works telegraph and forest departments who
have been authorized to draw on the sub treasury.
(5) Cheques drawn by Local Bodies banking with the sub treasuries.
(6) Government Drafts and Bank Drafts issued on a sub treasury
(7) Repayments of revenue, Criminal and Civil courts deposits received at
the sub division.
(8) Refunds of Criminal fines and Income taxes.
(9) Pension bills of pensioners, authorized to take payments at sub
treasuries.
(10) Remuneration bills of copyists.
(11) Bills for loans under agriculture and land improvements, loans act.
(12) Bills pre audited by the Comptrollers.
(13) Contingent bill of the Public Works Department.

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 (14) Contingent bills of drawing officers stationed at sub divisional
head quarters who do not draw bills against the allotment of superior
officers stationed at the Head quarters of the District (vide Rules 28 of
the Contingency manual, 2nd edition)
(15) Travelling allowance bills of inspecting officer without the counter
signature of the Sadar Treasury Officer.
(16) Grants to local bodies in or near sub divisional towns.

NOTES

S.O. 9- The first sentence of this rule was first substituted vide Correction slip
no 50 [ Dy . Fin (A) 528 of 1941]. The original first line as such read is follows:

“Payments due from district treasuries are generally made at sub treasuries on
cash orders issued by the District Treasury”.

The first substituted first line as such read as follows:

“Payments due from district treasuries are generally made at sub treasuries by
means of Reserve Bank Drafts which can be issued by all treasuries and sub treasuries
having currencies chest facilities. Cash order should be issued where no such facilities
exist.”

The words, “except bills –at Silchar” at the end of exception (1) were added vide
correction slip No 37.

In item No (2) and (3) to the exception the words “passed by the inspector of
schools”, were omitted vide correction slip No 8.

The present item No (14) was inserted vide correction slip No 8 and the
subsequent items were re-numb red.

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 S.O. 10-- From the sub treasuries a daily sheet (supported by vouchers) is
received, reporting the receipts, payments and balance of the day; and the receipts and
payments (after examination) are to be posted from it, on the day of the receipt, into the
accounts of the district treasury in the same way as if they have taken place at it. But they
do not pass into the treasurer’s cash book.

Note— If a treasury officer owing to the volume of sub treasury transaction

feels it difficult to scrutinize each and every sub treasury voucher, he may at his
discretion leave over the work to the accountant. A percentage checks not less than 20
percent being effected by him. All vouchers checked by the treasury officer himself must
be initialed by him as a token of the fact that he has exercised the check.

S.O.11-- Annual inspections of sub treasuries by Commissioner are not

required. They should inspect them from time to time, so as to secure their proper
management and administration. Sub treasuries should, however, be inspected annually
by District Officers.

T.R. 6-- [Omitted]

SECTION V

PAYMENT OF REVENUES OF THE PROVINCE INTO THE PUBLIC

ACCOUNT

T.R. 7-(1) Save as hereinafter provided in this section all moneys received by,
or tendered to, Government servants on accounts of the revenues of the Province, as
defined in Section 136 of the Act, shall without undue delay be paid in full into the
treasury or into the bank and shall be included in the public accounts. Moneys received as
aforesaid shall not be appropriated to meet departmental expenditure nor otherwise kept
apart from the public accounts. No department of the Government require that any

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moneys received by it on account of the revenues of the province be kept out of the
Public Account.

Notes:- Peremptory receipts of courts and donation and subscriptions realized by

the Civil Surgeons for Hospital purposes and subscriptions and donations received by the
Civil Surgeons from Local Bodies for expenditures in connections with anti malarial
operation do not form part of the revenues of the province.

T.R. 7 (1) -- The note below this rule was inserted vide correction slip No 2
[Finance Department U.O. No. 5500-F.(a)Dated the 2nd October, 1939, Dy , No. (Fin)(a)-
597 of 1939]

S.O. 12 -- The District officer may for special reasons direct the cash chest of
other departments to be lodged in the treasury for safe custody. When the cash chest are
so lodged the fact should be recorded for the information of the Comptroller and a
register in the same form (T.R.Form No. 2) as for valuable received in the treasury for
safe custody should be kept in which the receipt and return of the cash chest should be
duly acknowledged. The key or keys of these chest must not be kept by the treasury.

Bullion , jewellery and other valuable such as promissory notes , security

deposits , duplicate keys, etc, coming into the hands of Government Servants in their
official capacity , may be received in the treasury in sealed bags or covers for safe
custody at the discretion of the Deputy Commissioner [ Vide rule 61 (b) of the Assam
financial Rules]

S.O. 13-- No money should be unnecessarily allowed to pass through the hands
of the Nazirs of the district and sub divisional courts . Direct payment into the treasury by
the person from whom the money is receivable should be insisted on and direct payments
made whenever this is possible .

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 S.O. 14—Cash received in the agricultural firms and sale proceeds of jail
manufacturers shall always be paid into the treasury when the sum of Rs. 50 has
accumulated , and irrespective of the amount on the latest date in every month fixed for
closing the accounts.

Notes--- The latest date fixed for closing the accounts is settled by the
Comptroller in consultation with the District Officer and incorporated in his Audit
Manual.

S.O. 15--- Whenever in exceptional cases , the course prescribed in S.O.No 13

cannot be followed the nazir may receive the money , but he should at once enter it in his
cash book and pay all the realization daily at the close of business, into the local treasury
accompanied by a challan showing how the amount is to be credited in the treasury
accounts.

CASES WHERE DEPARTMENTAL RECEIPTS MAY BE APPROPRIATED

FOR DEPARTMENTAL EXPENDITURE
[ These exceptions are given here merely as of illustration and not to be regarded either as
essential or exhaustive]

T.R.7(2)- Not withstanding anything contained in sub rule (1) of this rule
direct appropriation of departmental receipt for Departmental expenditure is authorized in
the following cases. That is to say ;

(a) in the case of moneys received on account of the service of

summonses, diet money, of witness and similar purposes, in Civil,
Revenue and Criminal cases;
(b) in the case of fees received by the Government servants appointed
notaries public . Under Act XXVI of 1881, and utilized to defray
legal expenses incurred by them in the discharge of their duties as
such Notaries public;

20
 (c) in the case of cash receipts utilized in accordance with
departmental regulations by the Public Works Department to
defray expenditure on current works or utilized by the department
under authorization of the Comptroller to defray pay and traveling
charges .
(d) in the case of cash found on the person of prisoners at the time of
their admission to jail and used for the repayment by the Jail
Superintendents under departmental regulations or similar sums
due to other prisoners on their release.
(e) In the case of cash received by the forest department and utilized
in meeting the immediately local expenditure ;

Provided that the authority hereby given to appropriate departmental

receipts for departmental expenditure shall not the construed as authority to keep the
departmental receipts and expenses defrayed therefrom outside the account of the
payments into and the withdrawals from the public accounts.

S.O. 16 – The public accounts of the province should show the gross
incomings and outgoings separately and not merely the difference between the two.

S.O.17—Where departmental receipts are appropriated for departmental

expenditure a bill for the actual disbursement made out of the departmental receipts
should be prepared in the Form relevant to the particular class of transaction in every
month. It should be presented to the treasury on or before the latest date fixed for closing
the treasury accounts. (Note under S.O.14) For payment by transfer credit to the head or
heads to which the receipts would have been credited in time, had they not been
appropriated for departmental expenditure. As regards forest and Public Works
Departments the procedure in this respect is laid down in the departmental rules. In the
case of the prisoners cash receipts for deposit in the custody of Government, a quarterly
adjustments as indicated above may be made, large accumulation being credited
whenever necessary under rule 448(g) of the Assam Jail Manual , Volume 1.

21
 NOTES

Accounting.- There are two principal method of accounting for the income ,
profits and gains of a business; one is the cash basis and the other mercantile basis. The
latter system of accountancy “brings into credit what is due immediately it becomes
legally due and before it is actually received; and it brings into debit expenditure the
amount to which a legal liability has been incurred before it is actually disbursed”.

The book profits are taken for the purpose of assessment of tax , though the
credit amount is not realized or the debit amount is actually disbursed. If an income
accrues within a particular year, it is liable to be assessed in the succeeding year1.

There is no analogy between the balance sheet of a company and the

accounts kept by the appellant in respect of her individual business activities. The
agreement that the principal statutorily recognize in respect of balance sheets should be
extended to private books of accounts keep according to mercantile system , cannot be
accepted 2

There is a difference between the system of accounting of banking

companies in India and the United States. In India at the end of the year of account, the
unallocated profit or loss is carried forward to the account of the next year , and such
unallocated amounts gets merged in the account of that year . In the system of accounting
in the U.S.A. each years account is self contained and nothing is carried forward. If after
allocating the profits to diverts hence mentioned above , any balance remains , it is
credited through the “Undivided profits” which part of the capital funds . If in any year as
a result of the allocation there is a loss the accumulated undivided profits of the previous
year are drawn upon and it that fund is exhausted the Banking company grows upon the
surplus. In its very nature the undivided profits or accumulation of amounts of residue in
hand at the end of year of successive period of accounting and these amount are by the

22
prevailing accounting practice and the treasury directions regarded a part of the capital
fund of the banking company 3

It is well known that the mercantile system of accounting differs

substantially from the cash system of book keeping . Under the Cash system, it is only
actual cash receipts and actual cash payments that is recorded as credits and debits;
whereas under the mercantile system , credit entries are made in respect of amounts due
immediately they become legally due and before they are actually received; similarly ,
the expenditure items for which legal liability has been incurred are immediately debited
even before the amounts in questions are actually disbursed. Where accounts are kept on
mercantile basis the profits or gains are credited though they are actually realized and the
entries thus made really nothing more than an accrual or arising out of the said profits at
the material time. The same is the position with regards to debits made4

MONEYS PAYABLE INTO THE PUBLIC ACCOUNT

T.R.8- Moneys received by the Government servant whether in an official or

another capacity which do not relate to or form part of the revenues of the province shall
not be included in the public accounts and a Government Servant is not required to pay
into the public accounts any such moneys .If any question arises moneys are or are not
moneys relating to or forming part of the revenues of the Province, the question shall
referred to Government whose decision shall be final.

S.O.18- If Government servant receives in his official capacity moneys

which do not relate to or form part of the revenues of the Province and the deposit of
which in the custody of Government has not been authorized by Government [ See note
to T.R 2(b)]. He must open an account with a bank for their deposit. Accounts under this
rule may be opened with an office of the Reserve Bank of India. With a Branch of the
Imperial Bank of India, with a Post Office Savings Bank pr , subject to the approval of
Government, with any other bank. The Government servant will be personality
responsible that the moneys are expended in strict conformity with the rules and

23
regulations governing the fund of the fund is kept in afo5rm complying with the
regulations of the fund. The rules governing the banking of regimental funds are given in
parag5raph 846 and Appendix XXII-A of the regulation for the Army in India (1927
Edition).

T.R.9-(1) A Government servant may not , except with the special permission
of the Government deposit in a Bank moneys withdrawn from the Public Account under
the provisions of section VII of the rules.
(2) With the permission of the Government his private or Military Secretary
may open an account in a bank for the deposit of funds under the personal control of the
Governor.

Note- The relaxation permitted in Clause (2) is not in force in Assam .

T.R. 10- The procedure to be adopted by Government Servants in receiving

moneys on account of the revenues of the Province, granting receipts for such moneys
and paying them into the Public Accounts of the Province and by the treasury and the
bank in receiving such moneys and granting receipts for them shall be such as may be
prescribed by the Finance Minister after consultation with the Comptroller. The
procedure so prescribes shall , among other matters, contain provisions so as to secure
that –
(i) any person paying money into the treasury shall present with it a
memorandum (chalan) in such form, as may be prescribed, which will show clearly the
nature of payment and the person of Government Servant on whose account it is made
and will thus contain all the information necessary for the preparation of the receipts to
be given in exchange and for the proper accounts classification of the credit and its
allocation between Government and departments concerned;
(ii) at places where the money is to be deposited in the bank , the
memorandum or chalan refer to in Clause (1) above , shall , except where otherwise
provided be presented to the Treasury Officer who shall enface it with an order to the
Bank to receive the money and to grant a receipt ;

24
 (iii) if a cheque on a Bank is accepted in payment of Government dues
under any rules, a receipt for the actual cheque only shall be given, but the formal receipt
for payment shall not be delivered until the cheque has been accepted by the bank on
which it is drawn;

(iv) at place where the money is to be deposited in the Bank, the advises
of receipt, which according to any provision made under this rule have to be sent to
Public Officers or Departments and consolidated receipts or certificates of receipts
required by any such provisions to be given to any Public Officers or department, shall be
given by the treasury and not by the Bank.

I – DEPARTMENTAL OFFICERS
S.O. 19 - The procedure to be adopted by Government Servant in receiving
moneys on account of the revenues of the Province and granting receipts for such moneys
is detailed in Chapter III, Part I of the Assam Financial Rules.

S.O. 20 – Any person paying money into the treasury shall present it with a
memorandum (chalan) in the prescribed form (T.R. Form No 3). Which will show clearly
the nature of the payment and the person or Government Servant on whose account it is
made and will thus contain all the information necessary for the preparation of the receipt
to be given in exchange and for the proper accounts classification of the credit and its
allocation between Governments and Department concerned. Receipts for sums less than
Rs. 500 do not require the signature of Treasury Officer, but only of the accountant and
the treasurer. Receipts for the price of service postage stamps realized in case of cheques
should be given only in machine numbered T.R. Form No 4.

S.O. 21 - Printed forms of challan should be supplied by the treasury which

may with advantage be bilingual. They should be presented in duplicate; the original
copy will be returned to the tenderer duly signed as a receipt and the other retained in the
treasury for record. When money is paid by a private person into a treasury located in the
same place as the departmental Officer concerned in the payment, the challan should be

25
initialed by the Departmental officer to whose account the money is to be credited.
Otherwise the challan should be presented in triplicate, the triplicate copy being
forwarded by the treasury to the Departmental Officer.

Chalans may be presented in triplicate or quadruplicate, when so required by

Rule in any departmental code or manual.

If the chalan is presented in triplicate or quadruplicate, the original copy will

be returned to the tenderer duly signed as a receipt, the duplicate retained in the treasury
for record and the triplicate forwarded to the Departmental Officer concerned unless
required to be otherwise dealt with under any authorized rule or procedure.

In the case of payments relating to the Assam Agricultural Income Tax made
at the Reserve Bank of India, Calcutta, Chalans should be presented in quadruplicate; the
original copy will be returned to the tenderer duly signed as a receipt, the duplicate
retained in the Bank for submission to the Accountant General, Bengal, the triplicate
forwarded by the bank direct to the Treasury Officer concerned, and the quadruplicate
sent to the Income Tax Officer who signed the chalan.

NOTES

S.O. 21—the paragraphs 2nd and 4th were inserted vide correction slip No 55
[ Dy. Fin (A)-541 of 1941].

S.O. 22-- A Public Works Officer, who has frequently to make remittances
will keep a book (Treasury Rules Form No 5) in which he will enter all his remittances to
the treasury. This book should accompany the cash and the chalan to be receipted by the
treasury.

S.O.23—Duplicate chalans are not required when remittances are made to a

treasury for obtaining Government drafts and sub treasury cash orders; or when such

26
remittance are accompanied by Remittance and Pass books in which the Treasury Officer
is required to acknowledge the receipt of the remittance. Rules relating to issue of drafts
are contained in the Chapter XVII of the Assam Financial Rules.

Remittances made for obtaining Telegraphic Transfer Bank Drafts and Mail
Transfers should be accompanied by the special form prescribed by the Reserve Bank of
India. This form, which is without duplicates, covers the amount of the drafts as well as
the exchange and other charges due there on.

NOTES

S.O. 23-- the second paragraph was added vide correction slip No 42 [Dy
No. Fin (A).-49 of 1941.]

S.O. 24-- A Treasury Officer will receive Forest Revenue –

1) when paid in by a Forest Officer ; or

2) when the chalan is counter signed by a Forest Officer ; or
3) When the Treasury Officer is specially authorized to
receive it. In such case a copy of the chalan will be
forwarded by the Treasury Officer direct to the Divisional
Forest Officer in order that the revenue may be brought to
accounts in the books of the latter.

S.O. 25-- Remittances by Forest Officers may be in case or partly by

cheque or wholly by a cheque drawn against the drawing accounts , the amount paid in
cash and the amount remitted by cheque being shown separately in the chalan or
remittance note.

27
 S.O. 26-- If a Public Works Officer sends a cheque as a remittance to
the treasury, the cheque should be drawn in his own favor and endorsed by himself with
the words “Received Payment by Transfer Credit to the Public Work Department”.

S.O.27-- Remittances made to the Reserve Bank of India at Calcutta or

cheques paid in as per Public Works Receipts should be entered in the remittance books,
but in the place for the treasury receipts should be entered “By Bank Cheques”. And the
book need not be sent with the remittance, provided that the cheques are always endorsed
as prescribed in the presiding rules.

II – TREASURIES

S.O. 28-- The memorandum with which money is presented to be paid in

will be handed first to the Accountant (Treasury Clerk) or other officer , who is in charge
of the accounts of the Department concerned who , if it is in order in all respect, will sign
it . Next, the person making the payment will present it with the cash to the treasurer who
will count ant test the money, enter the amount in his own book, and sign the slip, which
will again be taken to the Accountant for entry in his cash book and for the preparation
for a formal receipt for his own or the Treasury Officer’s signature. Such a receipt will be
proper acquittance. It the memorandum is in duplicate the original copy may be made use
of for the receipt given by the treasury.

Note 1-- If a cheque on a Bank is accepted in payment of Government dues under

the rules, the receipt for the actual cheque only should be given, but the formal receipt for
payment should not be issued until the cheque has been cleared.- (Vide Financial Rule
57)

Note 2-- All receipt chalan should, in addition to the signature prescribed by the
above rules; be impressed with the treasury seal.

28
 Note 3-- The amount of chalan should be written both in figures and words.
Except in the copies other than the original and such other copies as are required t o be
given to the tenderer of moneys, of chalan in which the amount may be expressed in
figures only.

Note 4 -- When money has been paid in to a treasury, the Treasury Officer should
not sign a duplicate memorandum, or a copy thereof, on the allegation that the original
has been lost (Assam Finance Rule 91).

NOTES

S.O. 28-- The paragraphs after Note 3 under this S.O. was inserted vide
correction slip No 245.

“Amount” meaning of. - According to the shorter Oxford English Dictionary,

third Edition, page 57 the word (amount) has the following meaning;

“Amount (amount sb.1710(f.the vb.) 1. The sum total to which anything amounts
up; spec. the sum of the principal and interested 1796.2.fig. The full value, effect, or
significance 1732.3. A quantity or sum viewed as a total 1833”.

According to Webster’s Third New International Dictionary, page 72, “amount”

means;

“Amounts 1 a: the total number of quantity: aggregate (the amount of the fine is
doubled ); the sum, number (at the same amount to such column) (the amount of the
policy is 10,000 dollars) b: the sum of individuals (the unique amount of worthless 10
U’s collected during each days business R. L. Taylor) c: quantity at hand or under
consideration (only a small amount of trouble involved ), a surprising amount of patience
) 2: the whole or final effect significance, or import (the amount of his remarks that we
are hopelessly beaten , 3: according : a principal sum and the interest on it syn see sum”1.

29
 S.O. 29—Receipts for sum less than Rs. 500 do not require the Treasury
Officer’s signature. All receipts will, however, be signed by the accountant; and as those
for sums received by transfer in account will not be signed by the treasurer, the District
Officer will, by an office order, designate a person who shall attach the second signature
in the case of the sums under Rs. 500.

S.O.30-- The Public Works, and some others Departments send a remittance
book with their payment to the treasury and it the treasury receipt should be given.

The usual memorandum (chalan) is required, in addition to the remittance

book, for use in the treasury.

Note-- All entries in remittance and pass books of the Public Works , and other
departments with which money is received in the treasury should be dated and in addition
to the signature prescribed, impressed with the treasury seal. Such attestation will
however, not be necessary if a copy of the chalan is returned to the remitting officer
properly signed and stamped with the treasury seal.

S.O.31 -- When slips in duplicate are tendered with cash the Accountant may
initial both, and receiving both back signed from the treasurer may complete his signature
on the original copy and return it as a receipt to the person who makes the payment first
obtaining, in the case of sum of Rs. 500 and upwards, the signature of the Treasury
Officer.

S.O.32 -- Cash should not be received from officers of Government for

supplies of service stamps which should be made only under the procedure laid down in
the contingency manual. Nor should any receipts be granted for such supplies except
when payment is made therefore by a cheque drawn by an office of the indenting
department. A receipt should, however, be issued when service stamps are sold for cash
to the public under Assam Stamps Manual. This receipt should always be on machine

30
numbered T.R. Form 4. The seal of service stamps to officer of local funds, or to the
government Officers in capacities connected with such funds, is prohibited.

S.O.33—The Public Works Department has also a special printed form of

indent for service postage stamps (Treasury Rule Form No 6) for use when the value of
stamp is paid by cheque. This form should be recorded in the treasury and not signed by
the Treasury Officer as a receipt.

S.O.34—All fees tendered by candidates for examination will be received at

the treasury. A single receipt is only to be given, that is, a duplicate may on no account be
issued.

Notes—In the case of Government examination, when the fees from the
several candidates in a school are remitted into the treasury in a lump sum, a single
collective receipt for the whole amount will be issued.

S.O.35-- Forest Revenue collected at outlying stations may be remitted to

treasuries by means of money orders. In such cases no duplicate chalan is tendered at the
treasury, but the money received from the Post Office is credited without any chalan. The
acknowledgement with the coupon of the money orders is forwarded by the treasury to
the Divisional Forest Officer and also an advised of all the remittances receipt by money
order on each day of which such transaction may occur.

S.O.36-- All monthly receipts of Government schools situated in the interior

at the distance from the district or sub divisional head quarters should be remitted to the
nearest treasury with as little delay as possible after the date of collection. If it involves
less cost, remittance may be made by postal money orders. The money order commission
should be met from the contingent grant of the school, but if there is no such grant and if
the grant is not sufficient to cover the charge it should be paid by deduction of the
requisite amount from the collection.

31
 III – BANK

S.O.37-- Any one who has money to pay on account of Government will
tender the amount at the office of the Collector, accompanied by a chalan or
memorandum (T.R. Form No 3) in duplicate (which if necessary will be prepared in the
office). The officer entrusted with the duty of examining the chalans will, after
examinations enter the chalan in the appropriate register of chalans issued, and will write
on both original and duplicate the word “Correct”; he will then affix his initial to the
chalan with date, specify the head of accounts, and return original and duplicate to the
payer, who will proceed with them to the Bank. There the money will be received and
credited to the proper head of account, and an acknowledgement granted to the payer on
the original chalan, the duplicate being retained by the Bank and forwarded to the
collector with the daily account. Chalans are valid only for such time, or exceeding 10
days, as may be fixed by the collector; if they are presented after the allotted time, the
money will not be received by the bank until they are revalidated by the collector.

See also the second paragraph of S.O.21.

Note—Time limit. of 10 days shall not however apply to amounts rendered in

payment of Income tax, Wealth tax, Gift tax, Expenditure Tax and Estate duty.

NOTES

S.O.37--- The note under this S.O. was inserted vide correction slip no 247.

“Income”-- meaning of - the term “income by itself is elastic and has a wide
connotation. Whatever comes in or, is received is income. In popular parlance ‘Income’
comprehends receipts from wide species having a nexus however to one’s labour or one’s
expertise, or one’s properties or one’s investments and having further some element or
regularity from such source”. [ Black’s Law Dictionary Revised, 4th Ed. P.96, Aiyers

32
Law Terms and Phrases, 7th Ed. Mukherjee’s Law Lexicon, p. 729. Mitra’s Legal and
Commercial Dictionary p. 333.

S.O.38-- Cheques on local bank will be accepted in accordance with Rule

57 of the Assam Financial Rule. The preliminary acknowledgement for the receipt of the
cheques will be in the form below:

“Received Cheque No …………………………………..for Rupees ………..

On account of
drawn on …………………………………. Bank ………………………………………..
as per Chalan No.”

There will be a daily clearance of cheques accepted and transaction will be

included in the daily account submitted to the treasury. If a cheque is dishonored by the
Bank concerned on presentation, the fact will be reported at once to the payer with a
demand for payment in cash.

S.O.39-- Cash received and deposits of the departments named below will be
received at the bank in accordance with the special Rules specified against each:

Forest ….. …. …. …. S.O’s.24--25

Public Works …. …. …. S.O.’s 22, 26 and 27

Forms will be supplied to bank by the collector.

S.O.40-- In the case of all other departments, fines, forfeiture and other
miscellaneous receipt of Public Officer will be forwarded by them daily to the Bank with
a chalan in duplicate, describing the several items and the heads under which they should
appear in the accounts. One copy of the chalan will, as directed in subsidiary order 37, be

33
retained by the Bank and forwarded with the accounts of the day to the collector, and the
other returned receipted, to the Public Officer for record in his office.

Note:- The original chalan may be in the form of a book send daily for
signature.

S.O.41-- The detailed account of local funds and register of deposit are in
the Collector’s, Magistrate’s and Judge’s offices, the Bank only receiving the amounts
tender in accordance with subsidiary order 37 and crediting them under their proper
designation.

S.O.42-- Bank drafts and Government drafts will be issued and paid in
accordance with the rules contained in Chapter XVII of the Assam Financial Rules.

NOTES

S.O.42-- This subsidiary order was substituted vide correction slip 91 and
the original S.O.42 read as follows;

“S.O.42. - Bank drafts on Government account will be issued by the bank in

accordance with rules contained in Chapter XVII of the Assam Financial Rules. In any
case of doubt, the Manager or Agent, as the case may be, will take collector’s orders.
The Manager or Agent has the same authority to cancel exchange and issue
duplicates of Bank drafts on Government accounts, which is exercised by a treasury
officer and should follow the same rules (Vide rules 436-439 of the Assam Financial
Rules)”.

S.O.43—The memorandum or chalan which should accompany the

remittance shall, except where otherwise provided, be presented to the treasury Officer
who shall enface it with an order to the Bank to receive the Money and to grant a receipt.

34
 ADVICES AND CERTIFICATES

S.O.44-- The advices of receipts, which according to any rule have to be

send to public officer’s or departments, and consolidated receipts of certificates of
receipts required by any rule to be given to any Public Officer or Department shall be
given by the treasury and not by the Bank, as the point to be adviced or certified is not
that the money has been received at the bank, but that the receipt has entered the treasury
accounts.

SECTION VI

CUSTODY OF MONEYS RELATING TO, OR STANDING IN, THE PUBLIC

ACCOUNT OF THE PROVINCE

T.R.11-- (1) the procedure for the safe custody of moneys in the hands of
Government servants, or held in a treasury shall be as prescribed by the Finance Minister
after consultation with the Comptroller.

S.O.45-- The procedure for the safe custody of moneys in the hands of
Government servants is detailed in Chapter III of the Assam Financial Rules.

S.O.46--- Detailed rules for the custody of moneys in the Treasury are
contained in Appendix IV which should be followed.

T.R.11—(2) the bank is responsible for the safe custody of Government

moneys deposited in the Bank.

SECTION VII

WITHDRAWAL OF MONEYS FROM THE PUBLIC ACCOUNT

35
 DEFINITION

T.R.12-- In this section “Withdrawal” with its cognate expressions refers to

the withdrawals of funds from the Public Account, for disbursement of or on behalf of the
province other than disbursement in the United Kingdom.

GENERAL RULES

T.R.13-- Unless the Finance Minister, after consultation with the

Comptroller, otherwise directs in any case, moneys may not be withdrawn from the
Public Accounts without the written permission of the Treasury Officer or of an officer of
the Indian Audit Department authorized in this behalf by the Comptroller.

POWER OF THE COMPTROLLER

T.R.14-- The Comptroller may permit withdrawal for any purpose.

NOTES

Power—Meaning of - In Bouver’s Law Dictionary (Baldwin’s Century

Edition) “Power” has been defined as follows:

“The rights, ability or faculty of doing something. The distinctions between

“Power” and “Right” whatever may be its value in ethics, in law it is very shadowy and
unsubstantial. He who has legal power to do anything has the legal rights;
Technically, an authority by which one person enables another to do some act
for him. ”

There are 18 clauses in Stroud’s Judicial Dictionary wherein the different

context in which the expression ‘Power’ has been judicially noticed has been discussed. It
is necessary to embark upon a discussion of different context in which the expression has

36
been used from time to time in various statutes. The important point is that the said word
is used in different senses in accordance with the context, it is used.

In Salmond on Jurisprudence, 12th Edition. A definition of the word ‘Power’

has been suggested and it is like this:

“A power may be defined as ability conferred upon a person by the law to

alter, by his own will directed to that end, the right , duties, liabilities or other legal
relations, either of himself or other person…….. power is either ability to determine the
legal relation of other persons or ability to determine one’s own. The first of these –
power over other persons is sometimes called authority: the second – power over oneself
– is usually termed capacity.”

The definition cannot itself be said to be exhaustive. However, it at least

shows that in the field of Jurisprudence discretion is not considered to be an essential
ingredient of the concept of power.

In Volume 72 Corpus Juris Secundum at pp.404-406, while dealing with the

classification of powers, it is laid down that powers may be discretionary or imperative.

“A general power of appointment is never coupled with a duty to make the

appointment, but a special power may be either discretionary or it may be coupled with a
duty. A special power is discretionary where its exercise or non-exercise depends wholly
on the volition of the grantee. It is coupled with a trust duty where its exercise is
obligatory on the grantee. Powers in trust are imperative, unless their execution or non-
execution is expressly made to depend on the will of the grantee.”

This again showed that is not always correct to say that discretion is a
necessary ingredient of power.

37
 Like most words in the English language the word ‘power’ also has no fixed
meaning. It takes its meaning, content and scope from the context, the settings, the
background in which, and the purpose for which it is used. Basically it means authority
and we must distinguish between the authority itself and the manner of its exercise or its
nature. Whether any discretion is left or not and whether any direction is imperative or
directory relate to the manner and exercise of the power and not to the basic ingredient of
authority itself. Without authority, a valid act cannot be done irrespective of whether the
act is discretionary on the part of the doer of the act; he is bound to do it. In both
situations , he must have authority.

It will depend upon circumstance and context whether power is associated

with discretion or with the absence of discretion.

Where a power is conferred or a duty imposed by statutes or otherwise and

there is nothing said expressly inhibiting the exercise of the power or the performance of
the duty by any limitations or restrictions, it is reasonable to halt that it carries with it the
power of doing all such acts or employing such means as are reasonable necessary for
such execution.

If in the exercise of the power or the performance of the official duty

improper or unlawful obstruction or resistance is encountered, there must be the right to
use reasonable means to remove the obstruction or overcome the resistance. This accords
with commonsense and does not seem contrary to any principal or law.

“It is a rule that when the law commands a thing to be done, it authorizes the
performance of whatever may be necessary for executing its commands” (Broom’s Legal
Maxims, 10 Edn, at p.312).

POWER OF THE TREASURY OFFICER

38
 T.R.15—(a) Subject as hereinafter provided in this Section a Treasury
Officer may permit withdrawal for all or any of the following purposes, namely:

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

officer.
(ii) To provide the drawing officer with funds to meet claims
likely to be presented against the Government in
immediate future by-
1) other Government servants, or
2) private parties.
(iii) To enable the drawing officer to supply funds to another
Government servant from which to meet similar claims.
(iv) To pay direct from the treasury or from the Bank sums
due by Government to a Private party.
(v) In the case of an officer or authority empowered to make
investments of moneys standing in the Public Account of
the Province, for the purpose of such investments.

S.O.47-- Instances of different cases of withdrawals falling under (I) to

(IV) above are given below:

(i) (a) For pay of gazetted Government servants (Chapter VI

Financial Rules).
(b) For pay of establishment (Chapter VII , Financial
Rules).
(c) For traveling allowance of Government servants and
establishments (Subsidiary orders 68 and 84 under
Treasury Rule 16).
(d) For contingencies (contingency manual)
(e) For miscellaneous charges (Chapter IX, Financial
Rules)

39
 (f) For Stores (Chapter X, Financial Rules)
(g) For works (Chapter XI-XIII, Financial Rules)
(h) The charges on account of the following classes of
scholarships are passed in audit under counter
signature of the educational authorities of the paying
province against budget grants. The intervention of
the Account Office is, however, necessary in
arranging for their payment outside the jurisdiction
of the province [See T.R. 35] and the copies of
orders relating to the transfers or payment of
scholarships should in such cases be forwarded to
the Comptroller:
1) European scholarships (to boys and girls)
2) Vernacular scholarships (Middle English and Middle
Vernacular)
3) Primary scholarship (Upper and Lower)
4) Girls scholarships (Vernacular and Middle English
and Lower and Upper Primary).

(ii) (1) Payment by chaques to Government servants.

(2) Payment of construction bills by cheques (vide rules in
Chapters X-XII, Assam Financial Rules).

(iii) Payment to a sub divisional officer of the Public Works

Department at a different treasury from that with which the
divisional officer himself banks (Vide subsidiary order
179).
(iv) Payment to a person not in Government service- (Vide
subsidiary order 168).

40
 T.R.15—(b) Unless expressly authorized by the Comptroller a Treasury
Officer shall not permit withdrawal for any purpose not specified in Clause (a) of this
rule.

S.O.48-- Grants-in-aid to local bodies, religious, charitable , or

educational institutions, stipends , scholarship, contribution to public , exhibitions and
fairs, expenditure from the discretionary grants placed at the disposal of the head of local
administration, Commissioner, etc, compensation to Government servants for accidental
losses, etc, can be disbursed at the treasury without authorization from Accountant
General. A copy of every Government sanction under the rule shall be forwarded to the
Treasury/Sub-Treasury Officer who will not make payment without receiving the
sanctioning order.

Bills for payment of the aforesaid grants –in-aid to private individuals non–
Government Institutions, Body corporate, etc, shall be accompanied by and attested copy
of the sanctioned and shall be counter signed by the competent authority where
necessary.

T.R.16-- Except as provided in Rules 26 and 27 a Treasury Officer shall

not permit withdrawal for any purpose unless the claim for withdrawal is presented by
such person and in such form and has been satisfactorily submitted by the Treasury
Officer to such cheques, as the Finance Minister after consultation with the Comptroller ,
may prescribe. The procedure so prescribed shall, among other matters contain provisions
so as to secure-
(i) that any person having a claim against Government shall present
his voucher at the treasury duly receipted, and stamped where
necessary , and that otherwise specially provided no such claim
shall be paid unless the claim is first submitted to, and the payment
directed by the Treasury Officer.
(ii) that where the sub- treasuries are specially permitted by the
Government to cash certain classes of bills without reference to the

41
 Treasury Officer , the payment of such bills shall, not , except
under special arrangement and on, particular occasions , be
allowed at the District Treasury also.
(iii) that all bills and vouchers on which payment is made by the
Treasury Officer or wshich are enfaced 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, appertains to the revenues of Central Government or the
Federation.

NOTES

The S.O.48 was substituted as the present one Vide correction slip No 270
[Ref.BB(1)37/64/122, dated the 26th May, 1975].

S.O.49— The classes of bills permitted to be cashed at sub-treasuries without

a reference to the Treasury Officer are detailed in subsidiary order 9.

S.O.50-- No money should be withdrawn from the treasury unless it is required

for immediate disbursement. It is not permissible to draw advance from the treasury
either for the prosecution of works, the completion of which is likely to take a
considerable time, or to prevent the lapse of budged grants. Nor should a withdrawal be
permitted unless the requirement of Rule 85 of the Assam Financial Rule have been
complied with.

GOVERNMENT SERVENTS AUTHORISED TO DRAW BILLS

42
 S.O.51-- The Government servants who can draw bills, the purposes for which
and the condition under which the bills may be drawn, are shown in T.R. Appendices
Nos. I and II. Gazetted officers draw their pay and traveling allowance bills themselves.

OFFICERS WHO DRAW MONEY BY CHEQUES

S.O.52-- Government servants of the Public Works Department and Forest

Department (including Government servants of other departments who are authorized to
incur expenditure against the grants of these departments) are specified in subsidiary
order 170, 173 and 174.

INSTRUCTION REGARDING PREPARATION AND FORM OF VOUCHERS

AND PRESENTATION OF CLAIMS

S.O.53--- Any person having a claim against Government shall present his
voucher at the Treasury duly receipted, and stamped where necessary, and unless
otherwise specially provided no such claim shall be paid unless the claim is first
submitted to, and the payment directed by, the Treasury Officer.

1) claims to arrears or increases of pay or allowances and other time. Barred

claims are governed by Rules 84 to 89 of the Assam Financial Rules.
2) When bills are presented to the treasury through the office cashier, a clerk,
a peon or other messenger, the drawing officer should specifically endorse
on the bill and other to pay to the specified person in the form “pay so and
so (name and designation)” and attest his specimen signature on the bill.
The Treasury Officer will give a metallic token for the bill after recording
it in a register to the person presenting it and will enface on the bill and
order to pay a specified account after satisfying himself of his identity and
take signature of his thumb impression if illiterate, on the voucher in
support of the payment. The bills will then be send direct to the Bank with
advice list in locked box one key of which will be kept with the Treasury

43
 Officer and another with the Bank, and will be paid at the bank on
surrendering the metallic token together with a letter of authority from the
drawing officer in T.R. Form 47 in accordance with Treasury Officer’s
order, the Bank being responsible only for strict adherence to this order
and for obtaining upon the bill a proper discharge from payee/ endorsee of
the bill in ‘addition to this signature at the foot of the bill. In cases where
the payee/endorsee does not find it convenient to receive payment
personally, this discharge should be signed before the bill is presented at
the treasury. In such cases, the person through whom payment is desired to
be made shall be required to produce a letter of authority in T.R. Form No
47 authorizing him to take the payment. Such letter of authority should be
preserved by Banks/non Bank treasuries for a period to 10 (ten) years.

Where a bill is payable by transfer credit, the drawing officer,

when signing the receipt , should invariably add, the words ‘by cash
order’, ‘by Government drafts’, ‘by postal money orders’ (though the
treasury) etc, as the case may be , after the words “Received contents”.

Note 1-- The procedure mentioned above is applicable also when bills for
personal clients are presented to the treasury through a messenger though in that case the
drawing officer concerned remains responsible for any fraud or misappropriation that
may be committed by the messenger.

Note 2-- When payment is desired wholly or partly in Government drafts

or bank drafts, a formal application should accompany the bill and the manner in which
payment desired should also be indicated in the drawers receipt on the bill in the manner
mentioned in para.2 of S.O.53 (2) above. If the Treasury Officer is satisfied that the grant
of Government draft is permissible , he will specify clearly in the pay order the manner in
which payment should be made.

44
 Note 3-- All bills, cheques and other document passed by the Treasury
Officer and Accountant General for payment at the Bank, as well as interest payment
orders etc. Being non negotiable instruments, warrant special precaution on the part of
the Bank in the matter of identification of the payee. All such claims have normally to be
presented by the payee personally, but where payment is desired to be made to an
endorsee (other than banker) or a messenger, the drawing officer shall attest the specimen
signature of endorsee/messenger. The bank will not, however, disburse payment of such
claims unless bank is satisfied, about the identity of the person receiving payment as
attested by the drawing officer in accordance with S.O. 89 (c) and S.O.53 (2). Before
making payment the bank shall verify that the signature of the drawing officer attesting
the payee’s signature tallies with that on the bill as passed by the Treasury Officer.

Note-- S.O.53(2) & Note 1 are substituted and Notes 2 & 3 as inserted vide
notification No BB(1) 287/75/38 dated 4/11/73.

3) All cheques, bills, etc, preferable at a treasury for payments , being non-
negotiable instruments, can be endorsed only once in favor of the specific
party to whom the money is to be paid:
Provided that—
1) when the endorsement is made on a cheque or a bill in favor of a
banker, a second endorsement can be made by the banker in favor of
a messenger for collection only, and
2) in the case of a contingent bill which has been endorsed in favor of a
firm of suppliers the firm can be endorsed it to its bankers or to a
messenger for collection only , and the banker can in turn endorse
into a messenger for collection only. Thus, in all, three endorsements
are permissible in such cases, provided that of the three, one is to the
payee’s banker and one is to a messenger for collection only.

45
 Notes-- Cheques drawn directly on the bank without the intervention of the
Treasury Officer are negotiable instruments, and are not subject to the provision of this
rule.

Decision of the Auditor General... A party, traveling allowance or

contingent bill is not a negotiable instrument. The Auditor General considers that an
endorsement by the payee’s banker in favor of another bank though it may be for the
purpose of collection only turns the bill into a negotiable instrument and should be
discouraged.

This issues with the concurrence of the Government of India Vide Auditors
Generals Letters No 76- Admn.1/179-39, dated the 1st February, 1940, to the
Comptroller, Assam – Audit B, March, 1940-802-807.

4) When the employment of menials to fetch and carry money is

unavoidable, men with some length of service and of proved
trustworthiness should be selected and in all cases when the amount of
money to be handled is large, more than one messenger should be
employed.
5) When any kind of bill is prepared in duplicate or triplicate only one copy
should be signed or counter signed in full, the other copy or copies being
initialed. If the previous audit of the Comptroller is required, only the
original copy should be send to that authority.

Note-- (1) Lump sum grants sanctioned by his Excellency the Governor or by the
Honorable Ministers out of the discretionary grants at their disposal should
be drawn by the parties concerned under the counter signature of the
Military secretary or the Secretary, Deputy Secretary, or Under Secretary to
the Department respectively. Similarly the lump sum grants sanctioned by
the Commissioner and Heads of Departments out of their discretionary

46
 grants should be drawn under the counter signature of the sanctioning
authority concerned.
(2) Scholarship or stipends sanctioned by His Excellency the Governor or by the
Honorable Ministers out of their discretionary grants should be drawn by the
head of the Institution in which scholarship or stipends is made tenable in
the special forms prescribed for the purpose, copies of which will be
supplied with the sanctioning order, and no counter signature of the
scholarship will by the Secretary to Government in the Department
concerned will be required.
The Head of the Institution concerned will be
instructed to draw the scholarship for March on the last working day of that
month. But the scholarship bill for March payable at Calcutta should be
submitted so as to reach the Accountant General , Bengal, a week before the
last working day of March.
(3) Payment will be made by transfer credit in all cases where a personal ledger
account has been opened. In other cases the payment will me made to Secretary
of the Dispensary Committee or administrator of the local fund concerned. In no
circumstance will the Civil Surgeon draw the grant for the Dispensary
Committee.
(4) Payment to Village unions of grants will be made through the Deputy
Commissioner.

PAYMENT AT SUB TREASURIES AND THE BANK

6) At places where Government treasury business is conducted by the bank,

all payments with certain exceptions are made at the bank. Drafts on
Government Account and Cheques are presented direct at the Bank, but
other vouchers or bills should first be presented at the treasury except
where such vouchers or bills are submitted to the Comptroller for pre-
audit and are passed for payment direct by the Bank. The procedure for

47
 payment at the bank is detailed in Chapter XXI of the Assam Financial
Rules.
7) Payments which have to be made at sub-treasury may be arranged for by
means of Reserve Bank Drafts which can be issued by all treasuries and
sub-treasuries having currency chest facilities. Cash order should be
issued only where remittances cannot be affected by means of Reserve
Bank Drafts .
8) When sub-treasuries have been permitted to cash certain classes of bills
without reference to the Sadar Treasury Officer, the payment of such bills
should not, except under special arrangements and on particular occasion
be allowed at the District Treasury also.

Notes-- Exception to S.O. 9 show the different classes of bills which can be
paid at sub-treasuries without authority from the District Treasury Officer.

NOTES

S.O.53-- The sub rule (3) was substituted vide correction slip No 90 and the
original sub rule (3) read as follows:

“(3) All cheques, bills and vouchers preferable at a Government treasury for
payment , being non-negotiable instruments , can be endorsed only once in favor of the
specific person to whom the money is to be paid. If this endorsement is made on a
contingent bill in favor of a private individual firm of supplies the bill can be re-endorsed
in favor of his/its banker to enable the latter to collect and credit the amount into his/its
banking account. ”

The sub-rule 7 originally read as follows:

“(7). Payment which have to be made at sub-treasuries may be arranged for by

obtaining cash orders issued by the District Treasuries. Between places where there is an

48
office or branch or an agency of the Reserve Bank of India [See treasury Rule 2(d)]
Demand draft are issued in lieu of cash orders.

When the payee requires payment of a demand draft from a sub-treasury in the
district. The payee shall endorse the demand draft in favor of the Sadar Treasury Officer
who will then endorse it “Received Payment by Transfer Credit to Cash order on the
……sub-treasuries” and issue a cash order in favor of the payee for payment at the sub-
treasury”.

The original sub-rule (7) as above was first substituted vide correction slip No
51 which read as follows:

Payments which have to be made at sub-treasuries may be arranged for by

means of Reserve Bank Drafts which can be issued by all treasuries and sub-treasuries
having currency chest facilities. Cash order should be issued only where no facilities
exists.

Which was again substituted as the present one Vide correction slip No 79.

NOTES

“Arrears”- meaning of .- According to the Webster’s New International

Dictionary “Arrears” means among other things “that which is behind in payment or
which remains unpaid though due”. The example given is of arrears of rent, wages or
taxes. In Stroud’s Judicial Dictionary, 3rd edition it has been stated that the word “arrears”
presupposes “a time fixed for payment of a sum of money and the lapse of time thereafter
without payment.”

GIVING STAMPS FOR RECEIPTS

Rules under Stamp Act

49
 S.O.54—(1) Receipts for all sums exceeding Rs. 20 must be stamped but the
following are exempt from Stamp Duty:
(a) Receipt given by or on behalf of Government .
(b) Receipt on Cheques.
© Receipt for interest on Government Securities.
(d) Receipts given by Railway or an Island Steamer Company for payment
made to it on account of freight and fares and for incidental charges
such as loading, unloading, delivery, carnage, haulage, wharfage,
demurrage, etc.
(e) Receipt for payment of money without consideration, such as receipt
for grants-in-aid, bills and for fees paid to Barrister-at-law and counsel
and scholarships.
(f) Receipts for advance made by Government under the Agriculturists
Loans Act 1884 (Act XII of 1884).
(g) Receipt granted for adjustment between provincial and local funds.
(h) Receipts for payments made by or on behalf of Government in Indian
States.
(i) Receipts for payments of Free grants made by Government from
provincial revenues to Municipalities , District Boards and other Local
Bodies for objects for the nature noted below:
(i) Augmenting the resource of the Local Bodies.
(ii) Establishing an equilibrium between receipt and
expenditure .
(iii) Contribution toward the maintainance of equipments of
Schools and Hospitals.
(iv) Contribution towards improvement of roads or water
supply .
(v) Contribution towards gratuitous relief kin famine
stricken areas.

50
 (j) All other grants for educational grants, charitable and religious
purposes.
(k) Receipt granted by or on behalf of co-operative societies registered
under Act X of 1904.
(l) Receipt granted by the Guwahati Shillong Motor Transport Company ,
Limited , for Freight and Fares.
(m) Receipts for refund to prisoners of any sums which are their own
property.

(2) A payee who signed a postal money order acknowledgement is not

required to furnish a fresh stamp receipt to the remitter, in as much as he has given one
which is exempt from stamp duty to the post office which is the agent of the sender. For
audit purpose, it is necessary to know on what accounts payment has been made and the
sender should therefore write, after the words “Received the sum specified above on
…..”. In the postal money order acknowledgement on what account the money has been
paid.

When payees have to furnish separate acquaintances for a month payable

under different sections of an establishment, a stamp received is necessary for the amount
payable under each section if the amount in each case exceeds Rs. 20, even though the
total amount received represents the individual salary for a single month.

(3) All cheques and drafts “on Government Account” are exempt from
tamp duty.
The cheque books of local bodies, viz, Cantonment Fund,
Dispensary, Ward’s Estate Municipal Fund and Local Boards, will be printed at the
Assam Government Press. The Local Bodies should submit their indent to the General
Department of the Assam Secretariat and at the same time send a copy to the local
Treasury Officer. The cheques as indented will send to the local Treasury Officer from
whom they should be obtained according to requirements by the Local Bodies concerned
paying the price fixed for the forms.

51
 (4) See also the list of exemptions in schedule I of the Stamp Act.

(5) The following documents do not come under any of the exemptions
mentioned above but are chargeable with the Stamp duty under general rules.:
(a) Receipts [other than receipts mentioned in sub-rule(1) (d)above ]
drawn by a railway company, including a company to which a State Railway has been
leased or by a Municipality.

Notes-- This rule applies also to receipts drawn for plants the
adjustments of which may be made through account current.

(b) Receipts signed by a Government servant as Chairman of a

Municipality.
© Receipts [other than those mentioned in sub rule(1)(g) drawn on
accounts of cantonment and other local funds.
(d) Receipt for advances taken by Government servants.
(e) Receipts on A quittance Rolls of Establishment.

Notes-- The Government of India in their Finance Department (Central

Revenues) letter R.Dis.No.23-Stamp/42,dated the 14th July , 1942, have ruled that if the
gross amount of the salary of a Government servant exceeds 20 Rupees, a stamp duty of
One Anna should be levied , although the net amount payable is less than the amount
chargeable with the stamp duty under the general rules ; that is to say the levy of stamp
duty should depend on the gross and not on the net amount payable to a Government
Servant .

The above order will also apply to all payment made on behalf of Govt.
vide C.S.109.

(f) Receipt by chaukidars for rewards.

(g) Receipt for refund of payment or deposits.

52
 (h) Receipt for amounts of emigrants money orders.

(6) When a loan is given as a whole to the whole body of borrowers it will
be sufficient to affix a single one Anna stamp thereon. When the loan is divided by the
Deputy Collector and a certain portion is assigned to each of the loaness, then in every
instance when such portion Rs. 20, a one Anna stamp is required.

NOTES

S.O.54—The note below sub-rule (5)(e) was inserted vide correction slip No
85.[Ref.Finance Department Memo No F.M.24/42/8].

REMITTANCE BY MONEY ORDER

S.O.55.- Remittance of pay and allowance to Government servants on duty ,
contingencies, grants-in-aid, stipends , scholarships, and other sums payable on
Government account may, at the discretion of the disbursing or remitting authority, be
made by postal money order at the cost of Government when (1) the payee is situated at a
distance of more than five mil3es from, the headquarters of the disbursing or r5emitting
authority but is I n close proximity to a post office,(2) it is inconvenient to send the
money by messenger and (3) no other economical arrangement is possible. These
conditions may be relaxed i8n very special cases under order of the Head of a
Department or the controlling authority.
The cost of money order commission should be treated as an ordinary
contingent charge of the disbursing officer concerned.
S.O.56. - The following general instructions regarding the preparation and from
ot vouchers should also be observed:

(a) Printed forms of vouchers in English should be adopted as much as possible,

but when , from any circumstance, a vernacular voucher is unavoidably necessary, a bi-
lmgual form should be used.

53
 (b) When the use of a purely vernacular account or voucher is unavoidable, a
brief abstract should be endorsed in English under the signature of the preferring officer
stating the amount, the name of the payee and the nature of the payment.

© All vouchers must be filled and signed in ink. The amount of each voucher
should, as far as whole Rupees are concerned, be written in words as well as in figures.
The amount of annas and pies may always, however, be written in figures after the words
stating the numbers of rupees, but in case of there being no annas or pies the word “only”
should be inserted after the number of whole rupees and care should be taken to have no
space for interpolation as in the following examples:- “Rupees twenty six only”, “ Rupees
twenty five, 4.11”,

Note –These officers which are required to prepare two or more copies of vouchers
for transmission to their respective Head Offices, may present type written copies of
vouchers relating to pay, T.A. and contingency at the treasury provided that the amount
of each column is filled in , ink an the total of each vouchers, both in figures and words is
written in ink.”

(d) Erasures and over writings in vouchers or bills are absolutely forbidden: if
any correction be necessary, the incorrect entry should be cancelled neatly in red ink, and
the correct entry inserted. All correction and alterations in the total of a voucher should
be attested by the dated initials of the persons signing the receipt as many times as such
corrections and alterations are made: any corrections or alterations in the orders of
payment must be attested in the same way by the Treasury Officer. No document bearing
an erasure can be accepted, and payment of such vouchers should be refused by the
Treasury Officer and a fresh voucher called for.

Note.- “ Corrections and alterations in orders of payments given by the treasury

officer on the bank must be attested by his full signature”.

(e) Charges against two major heads should not be included in one voucher, but the
Treasury Officer will not take exception to a voucher on this ground unless the items
required different action from him, such as entry in different registers. This orde. Does

54
not apply to the allowances of an officer, or of an establishment, as in such cases the
whole of his allowances, even if belonging to two or more major heads of accounts,
should be drawn on a single bill if they are chargeable wholly to central provincial
revenues.

(f) Unless the Government has expressly authorized in the case of any specified
office, no payment may be made on a voucher or orders signed by a clerk instead of by
the head of an office, although in the absence of the latter the clerk may be in the habit of
signing letters of him. Nor may any moneys be paid on a voucher or order signed with a
rubber or fac-simile stamp. When the signature on a voucher is given by a mark or seal or
thumb impression, it should be attested by some known person. Vernacular signature
must always be transliterated.

Note.- The head of an office may authorize any gazetted Government servant
serving under him to sign a bill or order for him, communicating the name and the
specimen signature of the Government servant to the treasury. This will not, however,
relief the head of the office in any way of his responsibility for the accuracy of the bills or
for the disposal of the money received in payment..

(g) In order to prevent discrepancies in figures and to enable the Comptroller

to direct mistakes the correct classification showing the major, minor, and sub heads and
primary units and whether the expenditure is “voted” or “charged”, should always be
recorded by the disbursing officer on the bills. The charged expenditure should be
distinguished between excluded and non excluded arrears. The classification shown in the
slip or bill extract must also agree with that given in the bill. The accepted invoices of
work bills and credit notes should also bear the correct classification. For this purpose the
classification shown in the budget should be taken as a guide, but when the classification
given in the bill by the disbursing officer is corrected in the accounts office, Comptroller
will point out the mistake.

The classification on refund voucher should, however, be recorded by the

Treasury Officer when the presenter of the bill is a private person.

55
 (h) Bills required previous countersignature should be returned unpaid if
presented without such counter signature.

(i) When bills are presented on account of charges incurred under any special
orders, the order sanctioning the charges should be quoted. Office of sanction
accompanying a bill must be duly certified by a responsible officer, not by a clerk.

(j) The authority under which deduction are made in a bill should be quoted.

(k) Dates of payment should when possible be noted by the payees, in their
acknowledgement in sub voucher, a quittance rolls’ etc. If, for any reasons, such as
illiteracy or the presentation of receipts in anticipation of payment, it is not possible for
the dates of payment to be noted by the payees, the dated of actual payment should be
noted by disbursing officer on the documents under their initials, either separately for
each payment or by groups as may be found convenient.

(l) In case in which the endorsement on a bill is unauthorized, incomplete, or

otherwise irregular, the Treasury Officer should refuse payment of the bill and return to
the person who presents it with a memorandum explaining why payment is refused.

(m) When the drawing officer requires payment to be made through some other
person, he must specifically endorse an order to pay to that specified person. The position
in regard to endorsement on a bill is that (a) one endorsement in favor of another party is
admissible , that (b) the party to whom the bill is payable can endorse to his banker or
to a messenger for collection only and that, (c) the banker in turn endorse to a messenger
for collection only. Thus, in all, three endorsements are admissible provided that of the
three one is to the payer’s banker and one is to a messenger for collection only.

(n) When payment is desired wholly or partly in Bank Draft on a Government

Accounts, a formal application for draft should accompany the bill and the manner in
which payment is desired should also be indicated in the drawer’s receipt on the bill.

(o) When it is desired that either the whole or a part of the amount of a bill
should be remitted to a person or persons by Postal Money Order the bill should be

56
accompanied by properly prepared Money Order form or forms, as the case may be. The
amount of the Money Order as well as the amount of commission due thereon should be
shown as deductions in the bill. The Treasury Officer will pass the bill for the net
amount, credit the deduction by transfer to the Post Office and send the Money Order
forms to the Post Office together with a certificate to the effect that the amount of the
Money Orders with the fees due thereon has been credited to the Post Office by book
transfer. The words “adjusted by book transfer” should invariably be written in red ink
across the money order form and the amount of the money order with the commission
due must be specified in the certificate. On obtaining the Money Order receipts the
Treasury Officer will check them with the amounts deducted from the bills and then
transmit them for record to the Drawing Officer concerned.

When the money order commission is payable by Government, the amount of

the Money Order only should be deducted in the bill. The commission being separately
paid either in cash or by a contingent bill supported by a chalan.

NOTES

S.O.56- The note below sub-rule © was inserted vide correction slip No 230.
The note below sub-rule (d) was inserted vide correction slip No 244.

ELIMINATION OF PIES IN ACCOUNT

S.O.57—(1) In respect of the transaction of the provincial Government pies

should be omitted from all bills for pay and allowances, Pensions and traveling
allowance. All individual items in such bills should be calculated to the nearest Anna
(fractions below half an Anna being omitted and half an Anna or over being reckoned as
one Anna), except as specified below:

(a) in the case of emoluments fixed by statutes the payment may be to the next
higher anna.

(b) in the case of pies occurring in Life Insurance premia under the Postal Life
Insurance scheme and a subscriptions to Uncovenanted pension funds such as the Bengal

57
and Madras Service Family Pension Fund, the Bombay and the Bengal Uncovenanted
Service Family Pension Funds which are deducted from pay bills, the total sum of twelve
months is bound to be an even sum of annas, and every subscriber should be asked to pay
to the nearest eleven months in the year, the necessary adjustments being made in the last
month, e.g., a man who has to pay Rs. 3-5-7 per month may pay Rs. 3-6-0 per month for
eleven months and Rs. 3-1-0 in the twelfth month.

(c ) As regards recoveries under objection the installments need not be exactly

equal and the recovery should be so fixed as to be always in annas, the last installment
being adjusted as necessary, e.g., an over drawl of Rs. 100 recoverable in three
installments should be recovered in two installments of Rs. 33-5-0 each and another of Rs
33-6-0. the installments of advance (e.g. house building, motor car, etc) are recovered in
whole Rupees except the last installment for interest.

(d) In the following cases also pies should be eliminated in accounts;

Receipts and charges falling under the head ‘Miscellaneous Cash Remittances’,
the main items being cost price of country liquor, ganja and bhang, deposited by retail
vendors, which should be rounded of to the nearest Anna, and also in all recoveries of
service payment, which are ordered by departmental officer without the cognizance of the
Audit Office.

The duty, cost price and vend-fee of small quantities of opium found in excess in
weighing the cakes at the time of issuing opium from the Treasury to the retail vendors,
according to a chart which will be circulated by the Excise Commissioner.

(2) Payment to or recoveries from government servants and pensioners.

(3) Accounts rendered for one Government or department to another.

Notes—Pies need not be eliminated in Exchange Accounts between one

Government or Department and another. If it is not possible to remove them from the
original transactions.

(4) Amounts converted into Indian currency from Sterling.

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 (5) In transaction involving and odd number of half-piece which necessitate
the adjustment of a fraction of a pie, fraction of a pie should be neglected and the amount
book in account should be to the pie next below. Fraction of a pie need not, however, be
eliminated if, it is not possible to remove them from the original transactions.

(6) Amounts converted into Indian currency from Sterling and other Foreign
Currencies.

The same rule should be applied ordinarily to receipts on account of deposits

and to all receipts other than receipts of revenue which are fixed by or under any law,
pies may however be accepted for the issue of the Reserve Bank Of India Government
Drafts on account of sums which represent dues fixed by or under any law or under any
contractual obligation of Government.

(7) Payment of contingent and other charges when claimants have no

objections.

Notes:-- Pies in the totals only of the claims should be rounded off to the
nearest Anna.

NOTES

S.O.57- The original paragraph under sub-rule(c) was substituted vide correction
slip No 41 and the original paragraph read as follows;

“The same rules should be applied ordinarily to receipt on account of

Government Drafts on Government Account, deposits, and to all receipts other than
receipts of revenue which are fixed by or under any law”.

S.O.58—(1) The instruction contained in subsidiary order 54, 56 and 57 are

intended primarily for bills and vouchers payable at treasuries but, as far as possible, they
should also be observed in preparing vouchers for payment made departmentally (vide
Financial Rules 78 to 81).

59
 (2) Voucher or bills once received and paid in the treasury cannot be returned
save on application signed by the head of the office stating why they are required. They
should be sent to him under sealed or registered cover. The head of the office will be
responsible for their custody and returns.

(3) All bills and vouchers on which payment is made by the Treasury Officer or
which are enfaced 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 Government or Departments and what amount, if any, appertains to the
revenues of Central Government or the Federation.

INSTRUCTIONS FOR DRAWING MONEY BY CHEQUES

S.O.59-- Cheques should be drawn on forms in cheque books supplied by the

Treasury Officer to the disbursing officer authorized to draw moneys from the treasuries
with which they are placed in account.

Cheque forms for use by officer of the Provincial Government and by Local
bodies and non Government Institutions in Assam are printed at the Provincial
Government Press from which the Treasury Officer obtains his supplies. Cheque books
should on receipt be examined carefully and the number of forms of cash books should
be counted. Similarly, they should be examined again when issued to disbursing officers
and care should be taken to see that they are acknowledged by the latter promptly. Before
a cheque book is brought into use, all the cheque forms in it should be marked by a
distinguishing letter. Cheques drawn by a disbursing officer on any treasury should be
distinguished by a different letter from those drawn by himself or other disbursing officer
of the division on that or any other treasury.

S.O.60-- All cheques should have written across them in words at right
angles to the type, a sum a little in excess of that for which they are granted; thus “under
thirty rupees” will mean that the cheque is for a sum not less than Rs. 20, but less than
Rs. 30; and similarly “ under eight hundreds rupees” will mean that it is for less than Rs.
800 but not less than Rs. 700”. No abbreviation such as “eleven hundred” for “One

60
Thousand One Hundred” should be used. The amount should be written in the manner
prescribed for voucher in subsidiary order 56(c), in drawing or cashing a cheque, it
should be remembered that a common form of fraud consist in altering the word one into
four by prelixing an “f” and changing the “e” into an “r” the figure being easily altered to
correspond the word “twenty”. If written carelessly, has also sometimes been changed
into “seventy”. The drawer of a cheque in which these words occur should, therefore, so
write as to make the fraud impossible and the treasury should examine the words and
corresponding figures with special care.

Notes 1—the cross entry is not necessary if the amount in words in type –
perforated by a special cheque writing machine.

Note-2--- All cheque should be written in Calcutta Stationary Office Registration

ink obtainable from the Comptroller of Stationary and Printing.

Note-3--- Subsidiary order 56(d) applies mutatis mutandis to corrections and

alterations in cheques. All corrections and alterations in cheques issued on the bank and
its branches must be attested under the full signature of the drawing officer.

S.O.61—(a) Every cheque in favor of a Government servant must be made

payable to order only; but when the payees is not in Government employ the drawer may
at his request, make the cheque payable to bearer. Treasury Officer will therefore cash
cheques payable to “A, B or Bearer”, except when A. B. is a Government servant. If a
cheque payable to a person not in Government employ or payable to such person “or
order” is presented, the Treasury Officer may decline to pay it, if he is unable to satisfy of
the identity of the payee and of the completeness of the endorsement by which the payee
is the holder of the cheque.

Note-- Endorsement by duly constituted and authorized attorneys of cheques

payable to the order of their principle may be acted upon by the Treasury Officer. Such
powers of Attorney should be registered at the treasury.

(b) Ordinarily a cheque is not cashed by the Treasury Officer unless it is

receipted by the payee himself or other person in whose favor it is regularly endorsed for

61
payment. In special cases, when the head of an office is unable himself to receive
cheques payable to his order, owing to his being absent on tour or for other causes, and
when he considers that strict compliance with the ordinary rule would cause
inconvenience, he may specially authorize in writing a sub-ordinate gazetted Government
servant to endorse for him cheques drawn in his favor by his official designation.

(1) where sub-treasuries are in charge of Indian officials not acquainted with
English bilingual cheques should be used, and if the cheques are not used, the paying
officer is responsible for calling attention to this rule.

(2) when a Public officer sends a cheque to a treasury not for cash payment but
for credit of its amount in the Treasury account, he must before endorsing them add the
words “Received Payment by Transfer Credit to ……”. Omission to do this facilities
fraudulent appropriation of money.

NOTES

S.O.61-- the note under this S.O. was added vide correction slips No 61.

S.O.62-- Cheques issued by the Forest and Public Works Department are
drawn by the department officers concerned directly on the bank instead of the treasury
officer in places where the Treasury business is conducted by the Bank. The conservator
of the forest and the Chief Engineer, Assam respectively supply the Bank direct with a
list of drawing officers under them and also communicate to the bank the limitations, if
any, of such officers on their drawing powers. The disbursing officer in these two
departments should supply the bank direct with their specimen signatures.

S.O.63-- The Treasury Officer should send a statement every quarter to each
divisional officer giving the numbers and dates of all Public Works Cheque Books and
Receipt Books issued on requisition received from him and from each of his sub
divisional officers.

GAZETTED GOVERNMENTS SERVANTS

62
 S.O.64-- For the fixed allowances of a gazetted Government servant bills in
Treasury Rule No 7 should be used in which the whole of the fixed allowances claimable
by a Government servant in respect of the same post should be set forth. A Government
servant who draws an additional allowance for a separate office need not present a
separate billfor it unless it is chargeable to a Local Fund or to sources other than general
revenues. The Treasury Officer, before paying any bill of a Covenanted Civilian, must
see that the deductions on account of the Indian Civil Services Provident Fund have been
made.

If a Government servant proceeding on transfer does not draw the emoluments

up to date of transfer before he proceeds on transfer, emoluments for the whole month
may be drawn in the new appointment, the allocation of the charge to the old and new
appointment being clearly specified on the bill.

Note-- In the case of Gazetted Government servants whose last pay certificates
are prepared by Treasury Officers, the responsibility for showing the correct allocation in
bills rests with the Government servants themselves.

S.O.65. If delays occur in the issue of letters from the Audit Office notifying
alterations in the rate of pay especially if the change is made near the end of a month, or
if the change takes effect from a date which cannot immediately be ascertained, and
cannot be fixed by a certificate of transfer of charge appended to the bill, officers should
either draw their bills at the old rate or send their bills for pre-audit to the Comptroller, if
they do not first receive his letter of authority (See also Treasury Rules 23).

S.O.66 The pay of Sub – Registrars , Sub- Assistant Surgeons , Veterinary

Inspectors, Jailors and Inspectors of Police belonging to establishment limited and fixed
with reference to the requirements of the whole province who are not ranked as Gazetted
Government Servants should be drawn separately in the form provided for Gazetted
Government servants, instead of being included in the pay bill of their office
establishment.

63
 Note (1)-- Headmasters and Headmistresses of Government High Schools ,
Deputy Inspector’s of Schools and Adhyapak of Sylhet Sanskrit College who are
Gazetted Officers with effect from 17th July,1926, will draw pay on Gazetted Officers’
pay bills.

Note (2)- The members of the Subordinate Educational Service , classes II-B
and II-A except Headmasters and Headmistresses of Government High Schools , Deputy
Inspectors of Schools and Adhyapak of Sylhet Sanskrit College, who were of quasi-
gazetted status before 17th July, 1926, will also draw their pay on the form prescribed for
Gazetted Government servants.

Note (3)- Officers appointed to Class II-A after 17th July , 1926 who are
entirely of non- gazetted status will draw pay on establishment pay bills.

Note (4)-- The pay of the Inspectors of Excise should be drawn in the
establishment pay bills form, but a separate form should be used for each officer.

Note (5)-- The Civil Surgeons may draw the pay bills of those Sub-Assistant
Surgeons who may find difficulties in encasing their own bills on account of the
remoteness of their places of employment, provided that no change of the procedure once
adopted is allowed so long as the Sub- Assistant Surgeons concerned are not transferred
elsewhere. Assistant Director of Public Health may draw bills of Sub- Assistant Surgeons
of Public Health in similar circumstances.

Note (6)-- The Superintendent of Railway Police , Haflong, is authorized to

draw the personal bills of inspectors of Railway Police and he will be responsible for any
fraud of misappropriation that may be committed by a messenger.

NOTES

S.O.66.-- The word “Jailors” was inserted vide Correction Slip No 59, The
Note(6) was added vide correction Slip No 103.

64
 S.O.67.-- A Government servant who is newly appointed to a permanent
post should attach to his first pay bill the health certificate required under Fundamental
Rule 10.

S.O.68-- The form of bill for traveling allowances of a Gazetted Government

servant depends upon the rules under which it is due. For mileage, halting allowances or
daily rate, Treasury Rule Form No 8 should be used as setting forth in a convenient form
the necessary details. When a circuitous route is taken, the reason for traveling along that
route should be stated on the bill. When a Government servant is entitled to draw actual
expenses they should, in the absence of orders to the contrary, be set forth in detail.

S.O.68 (A) - (i) Rents for occupation of seats in the members’ hostel at
Shillong by the Members of the Assam Legislature unless paid within a month from the
date to their vacating the Hostel, and

(ii) The cost price of Library books lost or not returned to the
Library within one month of the issue of a notice to the borrowers calling upon them to
return the books,

May be recovered by deduction from their salary or traveling

allowance bills whichever is payable earlier after the specified period.

Recoveries from salary bills will be made by the Comptroller by

issuing retrenchment slip to the Treasury Officer concerned, on receipt of a report from
Assam legislative Council
the Secretary, …………………………………and will be credited as receipts in the
Assam Legislative Assembly

treasury accounts under the major head – “XL.VI- Miscellaneous”, the gross account of
the bill being charged as expenditure under the major head “25—General
Administration”.

NOTES

65
 S.O.68-A.- This S.O. was earlier inserted vide Correction Slip No 3 and then
substituted as the present one Vide Correction Slip No 106 and the original rule read as
follows:

S.O.68-A-- Rents for occupation of seats in the Member’s Hostel at Shillong by

the members of the Assam Legislature may, unless paid under the relevant departmental
rule, be recovered by deduction from their traveling allowance bills. Such recoveries will
be credited as receipts in the treasury accounts under the major head “XLVI.-
Miscellaneous “ the gross amounts of the bills being charged as expenditure under the
major head “25,- General Administration”.

This rule will apply mutatis mutandis in the case of recovery from the traveling
allowance or salary bills of the members of the Legislature of the cost price of library
books lost or not returned by them

ESTABLISHMENT BILLS

S.O.69.- For the purpose of the preparation of bills, parts of an establishment

under the same officer, which are charged under different major heads, are to be regarded
as distinct establishments, e.g., a District Officer’s Excise establishment is to be treated
as distinct and separate from his Land Revenue establishment.

S.O.70.- In the bills presented at the treasury, the establishments should be

distributed into sections as given in Treasury Rule Appendices I and II and fixed by
Government in consultation with the Comptroller. The sections should be sub-divided
into groups according to designations and the scales of pay.

S.O.71.- The head of an office is not at liberty to re-adjust the pay of a

Government servant by giving one Government Servant more and another less than the
sanctioned pay of his post; nor may he distribute the pay of an absentee otherwise than as
provided in the Fundamental Rules. In the case of departments or establishments divided

66
into grades there is however, no objection to an excess appointment being made in a
lower grade against a vacancy left unfilled in a higher grade. This liberty must, however,
not be used for the purpose of increasing the numerical strength of an office and must be
confined to appointments within the same class of Government servants, i.e. bearing the
same designation although divided into several grades. It is not permissible to make
excess appointment in a lower class against vacancies in a higher class. Such
appointments can only be made by making temporary additions in the class of
Government servant concerned in accordance with the delegation in the Book of
Financial Powers, Assam.

S.O.72.- Pay bill should be prepared in Treasury Rule Form No 9, separately

for permanent and temporary establishment and also for those classes of Government
servant for whom no establishment returns are submitted and no service books are
maintained. Against each post should be shown (except in class referred to in Rule 2
below) the names of both the substantive and officiating incumbents and against each
temporary post should also be noted the sanction there to.

In the first money column should be shown the full amount of pay claimed and
in the second money column the full amount of leave salary claim, whether drawn or not.
In the third money column should be noted the officiating pay, the amount claim and held
over for future payment being noted in red ink in the appropriate money columns 1, 2 or
3 as the case may be. When pay is drawn, for a portion of a month only, the rate at which
it is drawn, and the number of days for which it is claimed should be marked of in it and
the total of each section will be entered in red ink.

(1) the pay of establishments which is treated as a contingent charge

should not be included in pay bills.

(2) The names of all servant in inferior service and all in superior service
on scale of pay the maximum which do not exceed Rs. 24 for whom
no service books have to be kept, and Police Officers of rank not
higher than that of Assistant Sub Inspector or Head Constable,
Havildars of the Assam Rifles, keepers of the Mental Hospital at

67
 Tezpur and Jail warders may be omitted from the payments, provided
that a certificate in the following forms is enclosed in the bills;

Certified that all officers whose name are

omitted from, but whose pay has been drawn in, this bill have actually
been entertained during the month.

Notes- The disbursement certificate should be given in the main

establishment bill, it is unnecessary to repeat it in the supplementary bills.

(3) The claims of Government servants, whose name are omitted from the
bill under Rule 2 should not be lumped together and entered as a single
item in the bills. The bill in such cases should show separately the
numbers on different rates of pay or with different designations.

(4) In the case of Public Works Department establishment bills drawing

officers are responsible that:1) the name of the circle of
superintendents , and 2) the major head and other particulars
necessary for determining the accounts classification are recorded on
each bill.

Notes-- The cost of any special establishment for acquisition of land entertained
under orders of Government by a Civil Officer acting as a Public Works Disburser is
chargeable as the cost of the works concerned and not as general establishment charges.

(5) The second paragraph of subsidiary order 64 regarding the drawal of

emoluments in cases of transfer and the allocation of the charge
applies also to known gazetted Government servants. In their case the
last pay certificate should give all the necessary information so that the
allocation may be correctly noted by the drawing officer in the bill of
the new office.

68
 (6) (a) when salary is drawn for a portion only for the month the rate at
which it is drawn and the number of days for which it is claimed,
should be stated against the name of the employee in column 1.

(b)any sum received by a Government servant as subsistence or

compensatory allowance for giving evidence in a court should be
deducted together with the total amount of Income Tax and fund and
any other recoveries that may have been ordered by the Comptroller or
other officers, from the net total of the bill shown in column 6. The
amount should not deducted in the body of the bill from the pay of the
particular individual. A footnote need only be made stating on whose
account the deduction is made, and the certificate showing the amount
granted by the court should be appended to the bill.

(c)in the case of those Government servant whose name are not
required to be shown in their pay bills, the bills should separately show
(whether allowances are drawn for all the members or not) all cases of
absence of the permanent incumbents due to leave with or without it,
suspension, temporary transfer and other causes, and the officiating
arrangements made against each such class of absences. Officiating
arrangements made against permanent vacancies should clearly be
shown as such in the pay bills, to permit of their bills differentiated
from those against leave and other temporary vacancies.

(7) (1) the head of each office should depute to some responsible clerk
other than the clerk preparing the bills the duty of checking
establishment bills before they are put up to him for signature and each
bill should be initialed by the clerk to whom this duty is delegated. It
will be the duty of such clerk-

(a) to satisfy himself as to the component items of

establishment bills and to check the total by addition, and

69
 (b) in this case of acquittance rolls to total up all items and
see that the figures so arrive at agrees with the total of the
corresponding establishment bills.

(2) the head of the office should also see that the money received from
the treasury agrees with the total of the bills, that every payees has
given a proper quittance and that any un disbursed amount is at once
returned to safe custody.

(3) so far as is practicable, disbursement should not be made by the

clerk who prepares the establishment bills.

NOTES

S.O.72- The sub-rule (2) was substituted vide correction slip No 62, whereby
the original words “and havildars of the Assam Rifles may be omitted from the pay bills,
provided that a certificate in the following forms is endorsed on the bills:-“were
substituted by the words, “keepers of the mental hospital on the bills,”

S.O.73- The duty of noting the proper deduction to be made from pay bills on
account of funds and other deductions devolves on the drawers of the bills as such
deductions should be recovered by short drawings from the treasury.

Note 1 The following deductions may be made from establishment pay bills;

(1) Rents of Government Residences ,

(2) Fund subscription,

(3) Recoveries on account of security deposit of establishment of Public

Works; Officers when it has been decided that such security deposits should
be deducted from pay bills.

(4) Amounts retrenched and order of recovery by the Comptroller.

(5) Income Tax deductions.

70
 (6) Recoveries of advances.

(7) Premium for Postal Life Insurance.

Note 2 Any sum received by a clerk as subsistence allowance from a court should
be deducted from the net total.

Note 3 For recovery of payment into a Court of law under an order of attachment
see Rules 169-172 of the Assam Financial Rules.

S.O.74- Subscriptions to a Service of Provident Fund of Government can be

received from such Government servants as are either required or permitted by the rules
of the Fund to subscribe to it. The recoveries being made ordinarily by deduction from
pay bills.

S.O.75 Subscriptions to the other funds named below may be received only
under the special instructions of the authorities of the fund received through the
Comptroller.

Postal Insurance and Life Annuity Fund.

Bengal Uncovenanted Service Family Pension Fund.

Bombay Family Pension Fund of Government Servants.

Bengal and Madras Service Family Pension Fund.

General Pension Family Fund.

Hindu Family Annuity Fund.

Bengal Christian Family Pension Fund.

The subscription of the Government servants and Government pensioners to these

funds are recoverable by deduction from the pay or pension bills of the subscriber; except
that, in the case of General Pension Family Fund, The Hindu Family Annuity Fund and
the Bengal Christian Family Pension Fund, such subscription may, at the option of the

71
subscriber, be paid in cash either direct to the fund concerned or at a Government
Treasury.

S.O.76- The subscriber is himself responsible for seeing that proper deductions
is made from his bills, though, for his convenience, it has been ruled (vide S.O.73) that
the responsibility for making the necessary deductions regularly and correctly devolves
upon the drawers of the bills.

(1) in cases in which subscription (including refunds of withdrawals) are paid

by deduction from pay bills, the requisite particulars should be entered by the subscriber,
if the draws his own pay, for the Head of the office in other cases, in a separate schedule
in one of the Treasury Rules Forms. 0,11 and as 12 may suit the requirements of the
funds concerned. If the subscription is recovered in cash, as permitted by S.O. 135, the
number of the account or policy and all other necessary particulars must be furnished. In
all cases where a subscription is paid for the first time the rule or special authority under
which the subscription may be received should also be quoted in the form or, incase of
cash payments, in the separate documents of particulars.

S.O.-77 – (a) The monthly bill should ordinarily be supported by an absentee

statement if any person in superior service was absent during the month, wither of
deputation or suspension, or with or without leave(except on casual leave) or whe3n a
post is left vacant substantively whether any officiating arrangements have or have not
been made against it.

(b) In the case, however, of provincial or amalgamated establishments a

consolidated absentee statement in Treasury Rule Form No.13 showing the complete
chain of arrangements should be separately furnished by the controlling authority by the
14th of the following month. No separate absentee statement need be furnished by heads
of offices along with monthly pay bills, but in the cases in which the power to sanction
leave and officiating arrangements within the office has been delegated to heads of
offices within prescribed limits, the requisite absentee statement should be furnished by
them along with pay bills, and such vacancies and arrangements should not be included
in the consolidated absentee statement to be furnished by the controlling authority.

72
Exception. The consolidated absentee statement of Inspectors of Police and Sergeant
Majors is submitted by the Inspector General of Police and that of Sub-Assistant
Surgeons on kala Azar duty by the Director of Public Health on the 20th of the month
following that to which the statement relates.

Note-1- In the case of provincial or amalgamated establishment of the time scale of pay
the arrangement made by heads of offices should be reported to the controlling authority
for inclusion in the consolidated absentee statement.

Note 2- Only the name of the absentee should be shown in column 1,all the acting men
being shown in a chain in column 10, and the total of their acting allowances as shown in
column 13 plus the leave allowance of the absentee as shown in column 8, should be
shown in column 14, A red ink line should be drawn after each chain of arrangements

Note 3 – In the absentee statement attached to every establishment bill (or the
consolidated absentee statement, in the case of establishments borne on the Provincial or
amalgamated scale) after the entry of the details requested by subsidiary Order 77,
particulars shall be entered of the names, pay and the period involved (specifying the
dates) in the case of every death, retirement, and appointment of new incumbents which
occur during the month to which the bills relate. If no such event takes place, a note to
that effects should be recorded in the absentee statement.

Note 4- No absentee statement need be furnished in the case of Head constables and
Constables, but the kind, period, dates of commencement of, and return from leave, etc,
of these officers should be clearly shown in the body of the pay bill.

Note 5.- In the case of Agricultural Inspectors who draw their own pay bills in the
establishment pay bill form, certificates Nos.3 and 4 printed in the T.R Form No.9 should
be furnished in the monthly consolidated absentee statement submitted by the Director of
Agriculture, and necessary modification should be made in manuscript in certificates
Nos.1and 2 in the form of the consolidated absentee statement (T.R Form No-13) to suit
their case. A blank absentee statement subscribing the printed certificate No 12. only
should be furnished for the months in which there are no cases of leave, suspension , etc,

73
In the case of non-gazetted officers other than Agricultural Inspectors, such as Farm
Managers and others who draw their pay bills in the establishment bill form and are
serving under the Deputy Directors of Agriculture ( including the Deputy Director, Live-
stock) the latter will furnish the necessary certificates monthly in a memorandum or
letter by the 14th of the month following that to which they relate. In the case of Scientific
Assistants, the certificates will be signed and forwarded by the Economic botanist by the
above-mentioned date. The Fruit Inspector, Assam, draws his own pay bills in the
establishment bill form as well as those of the staff working under him, but the absentee
statement and the increment certificate of this officer as well as Agriculture by the 14th of
the monthly following that to which they relate.

Note 6- The certificate Nos. 3 and 4 of T.R. Form No 9 should be furnished in the
monthly consolidated absentee statement, in respect of those non-gazetted officers borne
on Provincial or amalgamated cadre, who are allowed the privilege of drawing their pay
and allowances in gazetted officers bill from instead of in the T.R. Form No 9 but, are
treated in all other respects as non gazetted officers. A blank consolidated absentee
statement subscribing certificate No 4 should be furnished in respect of such officer’s,
even if there be no case of leave, suspension , etc, during the month. Where the service
books are maintained by heads of offices, the controlling authority will obtain the
certificates from such heads of offices, before recording the certificates refund to above.

Notes 7- The registrar, Co-operative societies and Director of Industries, should furnish
the Comptroller, Assam, in the form of the monthly consolidated absentee statement
(T.R. Form No 13), with necessary modifications, with certificates Nos. 3 and 4 printed
in the T.R. Form No 9 in respect of the Inspector and the Divisional Auditors of Co-
operative Societies as these officers have been authorized by the Provincial Government
to draw their own pay bills and those of their establishment. As for the establishments
under the Inspectors and the Divisional Auditors of Co-operative Societies, the Assistant
Registrars, Co-operative Societies, concerned should submit the monthly consolidated
absentee statement direct to Comptroller. Certificates No 2 should be furnished in the
month in which there is no case of leave, suspension, dates, etc. The consolidated

74
absentee statement should be submitted so as to reach the office of the Comptroller,
Assam not later than the 14th of the month following that to which they relate.

Note 8-- The absentee statement of compounders, other than compounder Havildars
dressers and menials attached to hospitals of the Assam Rifles and the Civil Police should
be signed by the Civil Surgeon concerned.

Note 9-- When the leave salary of a non-gazetted servant based on average pay is drawn
in a pay bill in which the leave salary is first drawn a statement showing the details of the
calculation of average pay duly attested by the drawing officer should be submitted along
with the bill to enable the Audit department to exercise the necessary check. If the
calculation is based on pay drawn outside the Government servant’s substantive section
or office, a reference to the voucher in, or the office from, which such pay was drawn
should be given in the statement. If leave salary is based on actual pay and not on average
pay, the drawing officer should attach to the bill a certificate that such pay is the pay of a
permanent post held substantively by the absentee at the time of taking-leave, and that the
absentee was in permanent Government service on 24th August, 1927.

Note 10- Whenever establishment pay bills of a Public Works Department sub division
are prepared separately under note to subsidiary order 195. and enchased at a treasury or
sub-treasury as the case may be, a consolidated absentee statement for the entire
divisional establishment (except those on a provincial or amalgamated) should be
submitted by the divisional officer concerned to the Comptroller Assam, by the 14th of
the following month.

(c) When an officer serving in an establishment is granted enhanced pay on

substantive promotion or transfer to any new post, or for officiating in a higher
appointment, the competent authority will furnish a certificate with the bill in terms of
Fundamental Rules 22 (a)(I) and 30 in the following form;
Initial pay fixed
Certified that the ……………..… which has been ………………….. for the Government
Enhanced-pay drawn

75
Servant
…………..... In the pay bill of the….........establishment for the month of ...........19, on account
Servants

of promotions or transfer to a new post him

…………………………………………….….is admissible to ………... in accordance with the
Officiating promotion them

22(a)(i) appointment
Provisions of Rule ……………… of the Fundamental Rules as the ….………………………….
30 officiating appointment

involves the assumption of duties or responsibilities of greater importance than those

attaching to the old post.

Signature…………………
Designation………………

(d) In the case of provincial amalgamated establishments the certificates should

be furnished in the consolidated absentee statement furnished by the controlling officers.
Where a Government servant is appointed officiate in an appointment under the control
of one officer by transfer from an appointment under the control of another officer, the
certificate should be forwarded separately to the Comptroller, Assam, by head of the
Department concerned.

NOTES

S.O.77 In the note 8 the words, “ other than Compounder Havildars” were
inserted vide Correction Slip No 21.

S.O.78 If no person in superior service was absent, during the month either
on deputation or suspension, or with or without leave(except on casual leave) certificate 2
printed on the T.R. Form No 9 should be signed by the head of the office.

76
 S.O.79 when the name of any person appointed whether permanently or on
probation to superior service appear for the first time in an establishment bill, either
reference must be given to a previous post held by him (which should be supported by a
last pay certificate showing dates of making over and receiving charge, advances
outstanding, etc.) or if he did not previously hold any post or is re-employed after
resignation or forfeiture of past service, a health certificate as required by Fundamental
Rules 10 must accompany the bill.

Note 1 If a pensioner is re-employed the fact should be stated in the bill.

Note 2 Probationer and Apprentices are also required to furnish medical certificate
as soon as they are admitted into service.

Note 3 When the drawing officer is himself a non- gazetted Government servant,
he should not sign his own last pay certificates, but should obtain one from his superior
Gazetted Government servant. The latter may get the certificate verified by the Treasury
Officer, where necessary.

Note 4 The last pay certificate should show the rate of subscription of account
of Service fund, the General Provident fund deductions and other particulars.

S.O.80 To the first bill in which a periodical increment is drawn by any officer, a
certificate in Treasury Rule Form No 14 should be appended.

When the bill is drawn by a non-gazetted Government servant who has been
authorized to draw his own pay bill, he should attach to his bill an increment certificate
signed by the authority competent to grant the increment.

Exception. – The certificate will be signed by the Deputy Director of Agriculture

including the Deputy Director, Live Stock , or the Economic Botanist, as the case may
be, in the case of all non-gazetted officers serving under them including those who have
been allowed by the Director of Agriculture to sign their own pay bills and whose
increments are sanctioned by the Director of Agriculture. In the case of compounder

77
attached to Hospitals of Assam Rifles and Civil police, the certificate will be signed by
the Civil Surgeon who maintains their records of service.

S.O.81 The form of increment certificate provides for two alternatives certificates.
The first certificate may be used in any case in which the increment is due to a
government servant for having become incumbent of the post specified for the prescribed
term counting from the date of the last increment or of appointment to the post excluding
the periods of absence from duty not containing for increments and absence on extra
ordinary leave etc. And if he has held the post in officiating capacity, all other kinds of
leave which are shown in the tabular portion of the certificate.

In all other cases the second alternatives shall be used and it will be supported by
an explanatory memorandum showing briefly, but clearly the grounds on which the
increment is claimed.

When an increment claims operates to carry a Government servant over an

efficiency bar, it should be supported by a declaration from the authority empowered to
attend the incumbent, it has satisfied itself that the Government servant in question is fit
to cross the bar.

NOTES

S.O.81 - This S.O. was substituted vide Correction Slip No 264 and the original
S.O. 81 read as follows;

“S.O.81.- The form of the increment certificate provides for two alternatives
certificates. The first certificate may be used in any case in which the increment is due to
a government servant for having been incumbent of the post specified for the prescribed
term counting from the date of the last increment or of appointment to the post excluding
the periods of suspension for mis-conduct and absence on extra-ordinary leave and, if he
has held the post in an officiating capacity, all other kinds of leave which are shown in
the tabular portion of the certificate.

78
 An increment so certified may be drawn in the establishment bill without further
authority. In all other cases the second alternative form is required and whenever this
form is used the certificate with the explanatory memorandum (which should be shown
briefly but clearly the grounds on which the increment is claimed). Should be submitted
about one month the increments falls due to the Comptroller who will pass and return it
after check, and the increment may be paid only on a certificate so passed. If the
certificate be submitted at the time indicated, the Comptroller will ordinarily be able to
return it, so as to allow the increment being drawn when due in the ordinary
establishment bill; but if arrears of increments have occurred when the certificate is
returned they may be drawn on a separate bill.
When an increment claim operates to carry a Government servant over an
efficiency bar, it should be supported by a declaration from the authority empowered to
allow the increment, it has satisfied itself that the Government servant in question is fit to
pass the bar.

In order to prevent the passing of an efficiency bar becoming a mere matter of

form, it is imperative that every case should be carefully scrutinized by the sanctioning
authority before signing the declaration prescribed above.

S.O.82 The following certificate of approved service should be furnished on the

monthly pay bills of establishment on a time scale of pay or which no annual
establishment return is submitted to the Audit Office, when the pay in excess of the
minimum is drawn for any member of the establishments:

Certified that I have personally satisfied myself that the rate of pay shown for each
………..for the month of …………….19, either has drawn or held over in the bill, is
correct, and is based on the fact that he has rendered approved service for the prescribed
number of years to entitle him to that rate, either from the date of his appointment or from
which initial pay was fixed by proper authority under the scale of pay and the rules
applicable to him.

79
 The bills of constable drawing pay at a rate in excess of the minimum should be
supported by a certificate in the following forms:

Certified that I have personally satisfied myself that during the month of
…………….19, for which this bill as drawn, there were constable who had rendered a
good service of 3, 7, 10 and 18 years, respectively for whom pay has been drawn or
shown as withheld in the bill.

The following certificates of approved service should be furnished with the monthly
pay bills of warders, whenever pay is drawn for any of them, in excess of the minimum:

Certified that I have personally satisfied myself that during the month of
…………….19, for which this bill as drawn, there were warders who have rendered a
proved service of 5, 10, 15 and 20 years, respectively for whom pay has been drawn or
shown as withheld in the bill.

S.O.83 Arrear pay should be drawn, not in the ordinary monthly bill, but in a
separate bill the amount claimed for each month being entered separately with quotation
of the bill from which the charge was omitted or withheld or on which it was refunded by
deduction or of any special order of competent authority granting special pay or a new
allowance; such bills can be presented at any times, subject to the condition laid down in
Financial Rule 88 and may include as many items, as are necessary.

S.O.84 Traveling allowances of establishments, other than permanent or fixed

allowance, should be charged in a separate bill, Treasury Rule Form No 15. when actual
expenses are drawn on account of the carriage of horses or conveyances, details of the
horses or conveyance should be furnished in the traveling allowances bills. For the
purpose for drawing the allowances on account of family or the higher maundage
allowance a certificate must be furnished by the officer of the number and relationships
of the member of his family whom the allowance is claimed. No other details in this or
other cases need be furnished, but every claim for the cost of transporting personal
effects; conveyances or horses by Railway or Steamer, must be substantiated by the
production of the payees receipt for the amount claimed. The Audit Officer is at liberty to

80
call for details or for evidence of expenditure if any case in which the expenditure
appears to be unusually large. At convenient intervals during the officers tour, and as a
general rule, immediately on any return to the Head Quarter Stations, a bill should be
prepared for the traveling allowance of the clerk and other who have attended him; this
bill may be cashed at the treasury on the receipt of the Head of the Office, and the
amount distributed as the case of the establishment bill.

S.O.85 A bill in the same form, setting forth the details of the several bills drawn on
account of the same month (if more than one) and explaining any divergence from the
recognized route should be drawn up at the end of the month, submitted for review and
counter signature of the controlling officer, if any, and forwarded to the Comptroller
under the rules applicable to contingent expenditure. This bill must bear a certificate as
follows;

Certified that I am satisfied that the amounts shown in the bill have been
distributed to the Government servants name and their receipts taken in their acquittance
roll.

Note - The countersigning officer may, if he prefers it, written the bill for check
for bills, and merely send to the Audit Office a notice that he has “passed the
establishment traveling allowance bill of ……………..for the month of ………..for
Rs…… as follows.”

No of bills paid at treasury. Amount

Amount disallowed. Reasons.

The bill contains the required certificate of the distribution of the amounts.

S.O.86 In the Public Works Department certificate as to the fulfillment of the

conditions governing the grant, to non-gazetted Government servants of fixed traveling
allowance and conveyance allowance may be furnished one month in arrear with the pay
bill for the following month, and any portion of allowances drawn in excess owing to

81
complete information being not available at the time of drawal should be made good by
deduction from the pay bill with which the certificates have to be furnished.

S.O.87 When the traveling allowance bill is paid after counter signature by the
Controlling Officer, it will bear a certificate in the following terms;

“Certified that I have satisfied myself that the amounts included in bills drawn 1
month / 2 months / 3months previous to this that, with the exception of this detailed
below (of which total amounts has been refunded by deduction from his bill) have been
disbursed to the Government servants therein named and their receipts taken in the
acquittance roll”.

A similar certificate should be given on bills, payable without counter signature.

CONTINGENT CHARGES

S.O.88 The charges of two major heads may not be included in one bill. But
charges on account of joint establishments the cost of which is debitable to two or more
major heads in some fixed proportion may be included in one bill.

S.O.89 (a) When it is necessary to draw money for contingent expenses from the
treasury, as for example , when the payment advances begins to run short and in any case
at the end of each month, or when a transfer of office takes place, the cashier will rule a
red ink line across the page of the contingent register or registers, add the several
columns and post the several totals in a separate bill for each class of contingent
expenditure. He will then lay the bill with the sub-vouchers and register before the head
of the office who will carefully scrutinize the entries, initialing the entries in the
contingent register if this has not already been done by him and signed the bill which the
cashier will then date and number and present for payment at the treasury.

(b) The head of contingent expenditure are generally printed in the forms
used and it will be sufficient if the totals from the contingent register are posted against
the printed heads. If the heads are not printed they will be entered in manuscripts and the
totals posted against them. In the case however of expenditure requiring explanation, full

82
details of the charges should be entered in the bill except when they are given in the sub-
vouchers sent to the Audit Office. The number of sub-voucher should be quoted against
the respective items included in the bill.

Note-- When the advance is running short, a demand may be presented in

excess of the blanks; this item too should be charged in the register and included in the
bill. The number given being that which the sub-voucher will bear when payment has
been made.

(c) The detailed rules relating to drawal of contingent charge are laid
down in the Assam Contingency Manual.

S.O.90 In the case of work done by a Government factory (such as a Jail,

mint, workshop) or other authorized transfer the government servant served will attach to
his contingent bill for the current month a copy of the invoice received from the
supplying Government servant noting the amount in the statement of account at foot, in
order to work out the available balance of his grant, but not including it as a disbursement
among the charges of his bill.

Note 1- The Government servant served cannot charge the amount in his
contingent bill, as no cash payment is made but only a book adjustment in the account
office; but the amount available for contingent expenditure is reduced and so, to work out
the available balance, a note is made in the register of contingent expenditure and in the
statement of account at foot of the bill.

Note 2- In order to facilitate correct accounting, the following particulars should

invariably be noted in the invoice:

1) Head of charge (major, minor, sub-head, primary and secondary units,

2) Month and year to which the charge relates.

3) Designation of the account officer by whom the charge is adjustable.

4) Name of the province to which debitable.

83
 Note 3-- In the case of the Forest department the cost of the supplies has to be
adjusted in the complied accounts submitted to the Audit Office. An officer of this
department receiving stores will adjust the amount of the invoice in his account by
crediting it to the supplying officer and debiting it to the service head concerned and will
send the third copy of the invoice to the Audit Office in support of the entry in this
accounts. Similarly if he happens to be the supplying officer, he will charge the amount
expended in his accounts as a debit to the officer supplied and send the counter signed
invoice to the Audit Office as a voucher for the expenditure.

Note 4-- Bills in respect of stores, etc, purchased through the Indian Stores
Department are not governed by this subsidiary order, but by paragraph 58 of the
Pamphlet ‘Indian Stores Department- Its Organization and functions’. In the case of such
bills, unless there are instruction to the contrary, the consignee should retain only one
copy of the bill or record in his office, the particulars and amount where of should be
noted in the memorandum of expenditure in his contingent bill, which need not be
supported by a copy of the bill as is required in the case of the other work bills mentioned
in this subsidiary order.

LOANS AND ADVANCES

S.O.91 Loans and advances to all categories of Government servants, private

individuals, non gazetted institutions, body corporate etc can be disbursed at the treasury
without the authorization from the Accountant General. A copy of every Government
sanction under this rule should be forwarded to the Treasury/ Sub-Treasury Officer who
will not make payment without receiving the sanctioning order.

Bills for payment of such loans and advances to private individual, non –
Government institutions, body corporate, etc, shall be accompanied by an attested copy
of the sanctioned and shall be counter signed by the competent authority, where
necessary.

NOTES

84
 S.O.91- This S.O. was substituted vide Correction Slip No 271 Ref . No B.B(1)
37/64/123, dated the 27th May, 1975, prior to this substitution the Notes II and III were
added respectively vide Correction Slip No 260 and 266.

S.O.92—In repaying a loan or advance, the memorandum presented at the

treasury must state the original date and the amount of the loan or advance, or otherwise
give sufficient particulars for its identification. If the amount repaid includes interests as
well as principal the interest must be separately specified; and if the repayment is fixed
periodical amount, including both interest and principal, the order fixing the amount
should be quoted.

S.O.92(a) One copy of the chalan for repayment of loans and advances and
payment of interest on such loans and advances is required to be sent to the Accountant
General along with the receipt scheduled by the Treasury Officer. The following
particulars are to be duly filled in by the tenderer in the special chalan form while
presenting in the Treasury which should also be signed by the Department Officer
concerned.

PARTICULARS OF LOAN

(1) Classification of loan/interest.

(2) Name of the loanee.

(3) Amount of original loan.

(4) Treasury from which and the year in which the loan was drawn.

(5) No. , and date of sanction.

Particulars Of Remittance

(1) Amount of principal

(2) Amount of interest.

85
 NOTES

The above new S.O.92 (a) has been inserted Vide Correction Slip No 259. Ref
Memo No B.B.(1)181/64, dated 31-3-1967.

Especial chalan form is inserted after T.R. Form No 47.

S.O.93 The following special procedure is prescribed for the drawing and
accounting of revenue advances which include loans under the Agriculturist ‘Loans Act,
advances under the land Improvement Act and any other advances which Revenue
Officers are allowed or directed to make in connection with Land revenue, agriculture or
famine under any Act of the Legislature, or under any order of Government.

S.O.94 Revenue advances will be issued from the Treasury upon orders signed
or counter signed by the District Officer or other duly authorized Government servant.

Note Agricultural loans may be made either direct to the parties concerned and
on their receipt (stamped when necessary) or in lump sums on abstracts bills to
Government servant disbursing the loans. In the former case, the charges should be
supported by the actual payees’ receipts or where this are required for the revenue officer,
by a certificate from the District Officer or other duly authorized Government servant to
the effect that the payments have been made to the proper parties and their receipts duly
taken and fill in the revenue office.

In the latter case the following safe guards should be adopted :

1) Non-Government servant disbursing loans should be allowed to

draw a second abstract bill without producing a detailed bill to account
for the amounts already disbursed from the last advance taken, any
balance left being at the same time refunded into the Government
Treasury. In no case should the submission of the detailed bill be
delayed beyond the end of the month following that in which the
advance was drawn from the treasury. The disbursing Government
servant should be directed to take the receipts of the payees on the spot

86
 as soon as the advances has been made and to certify at the foot of the
detailed bill that the advances were duly sanctioned by them and paid in
their presence.

Payees receipts need not be send with the detailed bill and the
names need not be shown in it.

2) District officer should prescribe a money limit for the amount which
can be drawn on abstract bill by such Government servants with due
regard to the circumstances of each case.

DEPOSITS

REVENUE DEPOSITS

S.O.95 (a) A person claiming refund of a deposit must produce an order of

the courts or authority of which ordered acceptance of the deposits; this order the
Treasury Officer will compare with the entry in the register of receipts, and, if the
balance be sufficient, he will take the payees receipts, make payment, and record it at
once, under his initials, both in the register of repayments, from which a daily total is
carried to the cash book and in that of receipts, mentioning in both also the date and
amount of the repayment. If there be not a sufficient balance at credit of the particular
item, the Treasury Officer will endorse this fact on the order and return it to the person
presenting it.

(b) Earnest Money Deposits of the Civil and Military Departments will
be refunded only under the authority of an order endorsed upon the original Deposit
Receipt of the Treasury Officer, by the Department Officer in whose favor the deposit
was made. It must be borne in mind that no part payment can ever be made. If, however
the departmental officer desire that the deposits instead of being refunded, be carried, to
the credit of Government, he will return the receipt with this direction, whereupon the
Treasury Officer will make the necessary transfer on the authority of this voucher .

87
 Notes- When, at a Treasury the business of which is conducted by the Bank, a
deposit is repaid by an order of the bank, the entry in the register of receipt will be made
when the order is issued and that in the register of repayments when the repayment is
reported in the daily bank sheet.

NOTES

“Earnest money – Meaning of .- There is a distinction between ‘Earnest Money’

and part of the purchase price. Earnest money , although taken as part payment of the
consideration, is also a guarantee for the due performance of the contract.

S.O.96 Earnest Money Deposits tendered by contractors or purchasers of Forest

produce should be paid by them direct into a treasury or sub-treasury by chalan or money
order and the duplicate copy of the chalan or money order acknowledgement receipt
should be made over by the parties concerned to the Divisional Forest Officer in token of
the payment. When it is necessary to refund the amount, the payment order should be
endorsed by the Divisional Forest Office in favor of the Treasury Officer on the chalan or
in the case of a deposit by a money order in the payment voucher; and the Treasury
Officer should pay the amount to the parties concerned and in no case the Divisional
Forest Officer.

S.O.97- A revenue deposit repayment order should not be cashed if presented at

the treasury after the lapse of three months from the date of the Deputy Commissioner
orders for payment. Lapsed order may be presented to the Deputy Commissioner, who,
after making any necessary enquiries will re-date the order and attach the alternation of
the date by his signature.

S.O.98 Deposits of any month when fully repaid during that month should be
drawn on separate voucher, and entered in a covering list, the total of which should agree
with the total sum entered at foot of the repayment register.

S.O. 99 When a portion of any deposit is repaid in the same month, the amount
of the payment voucher should be separately entered in the body of the repayment
register and the entire deposit should be shown in the Receipt Register. It is only when a

88
deposit is fully repaid in the month that the amount should be included in the lump sum
added at the foot of both the Receipt and Repayment Registers, the voucher being entered
in the covering list referred to above.

S.O.100 In order to avoid the inconvenience and risks which accompany the
payment of money upon proceedings recorded in the vernacular languages, and to ensure
caution in the issue of such orders, every order issued by a court or office for the payment
of money from a Government treasury shall be in English, unless the proceeding officer
is unacquainted with that language. If the disbursing officer does not understand English,
and the Officer ordering the payment does, the order for payment shall be both in the
vernacular and in English.

Notes- T.R. Form No 16 has been prescribed for the repayment order and voucher
for deposit repaid.

S.O.101 Deposits not exceeding three rupees unclaimed for one whole account
year, balances not exceeding the rupees of deposit party. Repaid during the year then
closing, and all balances unclaimed for more than three complete accounts years will, at
the close of March in each year be credited to Government by means of Treasure entries
in the Comptroller’s Office. Of deposits or balances thus lapsing, the Treasury Officer
must submit to the Comptroller, immediately after 31st March, at least in the form
prescribed by the Auditor General of India.

Note- For the purpose of this rule the age of a repayable item, or of the balance
of a repayable item is to be reckoned as dating from the time when the item on the
balance, as the case may be, become repayable first.

NOTES

S.O.101 The notes below this rule was inserted Vide Correction Slip No 54, Vide
Memo No 5999-6000F.(A), dated the 21st November, 1941.

S.O.102 (1) Deposits, a detailed account of which are not kept at the Treasury and
which are credited to the Govt., under the S.O.101, cannot be repaid without the sanction

89
of the A.G. , who will authorize payment on ascertaining that the item was really received
and was carried to the credit of the Govt. As lapsed, and that the claimants identity and
title to the money are certified by the Officers signing the application for refund.

(2) Deposits, a detailed account of which are not kept at the Treasury and
which are credited to the Govt. under the S.O.101, may be refunded without the sanction
of the A.G., the treasury officer shall before authorizing refund in such cases, ascertain
that the item was really received and each traceable in his records, was carried to the
credit of the Govt. As lapsed, and was not paid previously, and that the claimant’s
identity and title to the money are certified by the Officers signing the application for
refund.

Note (1)—As District Register of Receipts are destroyed after varying

intervals, the entry of repayments of those registers will not be possible if the repayments
are made after the registers have been destroyed.

As neither the Treasury nor the Audit Officer has any means of varying a
claimant’s title to a refund in such cases, the responsibility for such verification will
devolve on the authority who signs the application for refund.

Note (2) - The Sanction/payment authority issued by the A.G. incase covered
by the provisions of sub-rule (1) above will be valid for three months from the date on
which it was issued, after which no payment can be made on its authority unless it is
revalidated.

The amount lapsed deposit refunded will, however, the charge in the Cash
Book as a refund and not debited to deposit. The repayment of the deposits should be
recorded in the District Register of Receipts so as to guard against second repayment.

NOTES

The S.O. 102 and the ‘Note’ thereunder have been substituted vide Correction
Slip No 267 (Ref Memo No B.B.(1)211/66, dated 4-2-1969 S.O.105 has also been dated
by the above C.S.No267.

90
 S.O.103 The application for sanction to refund will be made T.R. Form No 17.
there must be a separate application for deposits repayable to be each person, and it will
be used as the voucher on which the payment is to be made and submitted to the
Comptroller with the list of payment is to be and submitted to the Comptroller with the
list of payments in which it is charged.

REFUND OF LAPSED REVENUE DEPOSITED

S.O.104 If an application for the refund of a lapsed deposit appears to require

special order, it should be submitted through the Commissioner to the Provincial
Government who will forward it after sanction to the Comptroller. Otherwise an
ordinarily it should be addressed direct to the Comptroller the following particulars must
be given in all such applications:

(a) Reference to the register showing number of original deposits and of any
subsequent entry in which it has been included.

(b) Nature of the deposit.

(c) Date of deposit.

(d) Reasons why it has not hitherto be applied for .

(e) Name of present applicant, and if he be not the original depositor, the ground
upon which it is proposed to pay the money to him.

(f) Certificate of Deputy Commissioner that after due enquiry he finds the refund
applied for to be just and proper.

Note - The certificate required by heading (f) must be invariably signed by the
Deputy Commissioner himself. Should an application be prepared during the Deputy
Commissioner’s absence from Headquarters, and should he be unable in consequence to
make necessary enquiries into the propriety of the refund applied for, its disposal must
await his return.

91
 S.O.105 [Deleted]. Vide Correction Slip No 267.

CIVIL COURTS DEPOSITS

S.O.106 Civil Courts Deposits occur only in the District of Sylhet. The procedure
prescribed in the general rules and circular order of the High Court should be followed as
regards the receipts and payments under this head. Voucher paid in Civil Courts should
be stamped in the Treasury as “Paid in Court”.

The Treasury Officer will furnish the court with a daily advice list of the sums
received and paid, or advised the receipt and payments in a pass book as may be laid
down by the Comptroller.

PERSONAL DEPOSITS- REPAYMENTS

S.O.107- Withdrawals are made only on cheques signed by the responsible

administrator which are current for three months from the date of the issue.

PERSONAL DEPOSITS

S.0.108 Receipts and payments on personal deposits account should be

recorded in personal ledgers in the form prescribed by the Auditor General of India.

S.O.109.-Every personal account will have its own ledger page, the form of which
provides , in addition to columns for date of transaction and number of cheque, one
column for receipts, one for payments and a third to show the balance after each
transaction, with space for the Treasury Officer’s initials . Herein the receipts are entered
in regular order without being number: similarly the disbursements, made not from an
one particular item, but from the aggregate balance in hand, are entered as they are made
without further remark.

Note. – If there be a large number of transactions on the same day, a balance need not
be struck after each transaction but the Treasury Officer if there be any possibility of an
over drawal, should by totaling the items of receipt and refunds and striking the balance

92
whenever necessary satisfy himself that the balance is not overdrawn,. The Treasury
Officer, shall invariably, however strike a total at the end of each day’s transaction.

S.O 110- The Treasury Officer’s duty is simply to see that withdrawals are
made only on cheques signed by the responsible administrator which are current for three
months from the date of issue, and that the with drawals never exceed the balance in
hand.

DEPOSITS OF FEES

S.O 111.- In cases where fees realized from private bodies are divisible
between Government and t he Government servant concerned and the work is done by
the latter outside his ordinary duties, the entire amount should be credited so Government
duly distributed under the departmental revenue head and the deposit head “ Deposit of
fees, received by Government servants for work done for private bodies” when the exact
amount of fees and the distribution of shares are known beforehand, Where the
distribution is not known the entire amount should be credited to the deposit head alone,
For drawal of the Government servant’s share of the Government himself, if he is a
drawing officer, or the head of office concerned in the other cases will forward for pre-
audit to the comptroller through the Treasury Officer concerned a bill in T.R.Form No.
18 quoting there in the requisite sanction and detailing shares of Government and the
Government servants in column 8 of the form. The Treasury Officer will certify the
details of the amounts credited into the treasury and indicate the serial number and date
of the registers of receipts in which the amounts shown in column 3 is credited. The
comptroller will, after verifying the credits, authorize the payment and returned the bill
to the treasury officer.

Copies of sanction to the acceptance of fees should be communicated to the

comptroller except when the standing rules or orders lay down that particular fees are
divisible between the Government and the Government servants concerned and that the
work is or is not done as a part of the ordinary duty of Government servants.

SUB TREASURIES

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 S.O.112 When the Officer in charge has occasion to place in deposit an item
which according to rule, should be so dealt with, he may also repay it on his own
authority without formal authority from the District Treasury, in this case he should
himself keep up a register of such deposits, in addition to that at the head treasury. In
making repayment he should clearly indicate the sub-treasury, account in which the credit
originally appeared, so that it will be easy to trace the items to charge of payment
correctly in the District Accounts.

If any class of deposits is repayable at the sub-treasury, it must not be payable at

the head treasury also.

SUB-TREASURY CASH ORDERS

S.O.113 Orders for payment of money from a Sub-Treasury should not as a rule be
issued independently of the Treasury Department. Any departure from this rule lays upon
the door for fraud.

The Sub-Treasury personal ledger is used for cash order only, its object being to
keep an account and so to facilitate a watch on the amounts of the cash orders till they are
paid at the sub-treasury.

A cash order must be paid at the sub-treasury by a single payment and not by
installments.

When a bill is wholly payable at a single Sub-Treasury, a cash order is not issued,
but the bill is simply endorsed for payment at the Sub-Treasury, no entry being made in
the Treasury Accounts until the bill is actually paid at the Sub- Treasury.

An enfacement order by the Sadar Treasury Officer on a voucher the payment of

which is to be made at a Sub-Treasury current for 3 months only after the expiration of
which period payment should be refused at the Sub-Treasury, unless the date of the
enfacement order is altered under the initial of the Sadar Treasury Officer.

It is only when a bill is payable partly at the District Treasury and partly at a Sub-
Treasury, or partly at one and partly at another Sub –Treasury , that it is necessary to

94
charge off the whole amount in the Treasury Accounts and to issue cash order on the Sub
Treasuries, the amounts of which are entered in the Sub Treasury personal ledger.

In cases where authority has been given for opening personal ledger accounts of a
Sub Treasury, payment may be made by the issue of cash orders from the Sub-Treasury,
when payment has to be made at the Sadar Treasury.

Note-- As a General Rule payments to be made at Sub-Treasuries will be arranged

for by means of Reserve Bank Drafts which can be issued by all Treasuries and Sub-
Treasuries having currency chest facilities. Cash orders should be issued only where
remittances cannot be effected by means of Reserve Bank Drafts.

NOTES

S.O.113 The note to this rule was originally inserted vide Correction Slip No 52,
read as follows:

“Note.- As a General Rule payments to be made at Sub-Treasuries will be arranged

for by means of Reserve Bank Drafts which can be issued by all Treasuries and Sub-
Treasuries having currency chest facilities. Cash orders should be issued only where no
facilities exist”

This note was finally substituted as the present one vide Correction Slip No 80.

S.O.114 Sub-Treasury cash orders outstanding for more than three months should
be held to have lapsed and should be stopped, the charges they represent being cancelled.
Such cash orders should be deducted as lapsed from the closing balance in the plus and
minus memorandum of the Treasury with a note in the Cash Order Ledger. The necessary
adjustment in the account will be made in the office of the Comptroller.

Lapsed cash orders should, after being cancelled, is forwarded to the Comptroller.
[See also S.O.9].

Note.—lapsed cash orders may be renewed if claimed within three complete

account years from the date of issue.

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 LOCAL FUNDS

RECEIPTS AND PAYMENTS

S.O.115 The transactions of all local funds, including municipal and cantonment
funds, should be recorded in the form used for personal deposits, but must be kept quite
distinct , and must pass into the cash account as Deposits of Local Funds, and not as
personal Deposits.

S.O.116 The transactions of each fund should be entered in a separate column in

the treasury register which allows one column for every such fund in the District. Unless
the funds are very few in numbers, it is most convenient to have registers and totals for
municipal and cantonment funds separate from those of other funds.

S.O.117 The account of a local fund at the treasury is ordinarily a pure banking
account, money being paid in and drawn out without specification of the nature of receipt
or expenditure. The Treasury Officer not only sees that the voucher for payments is in
proper form and signed by the proper authority and that the amount does not exceed the
amount at credit of the banking account.

Exception. -- Cheques drawn by the Register of Village Authorities on the Shillong

treasury will be paid by the Treasury Officer although the account of the Assam Village
Development Fund is not maintained at the Treasury. Before drawing a cheque the
Registrar should, however, satisfy himself that the balance at the credit of the Fund is not
exceeded.

NOTES

S.O.117 The exceptions as appeaning was inserted vide Correction Slip No 38.

S.O.118 No local fund is allowed to overdraw the balance at its credit, without
obtaining beforehand a loan or contribution to cover the overdraft.

S.O.119 When a payment has to be made from any Local Fund to Government or to
any other Local Fund or from Government to any Local Fund, and when both the funds

96
are lodged in the Treasury, it is not necessary that the money should be actually drawn in
cash from the Treasury and again repaid into it. A cheque or voucher, as the case may be,
should be used, in which it should be clearly specified that the amount is to be paid by
transfer credit. All payments to Local Funds should be supported by a receipts stamped
when necessary, from the administrator of the fund.

S.O.120 A register is maintained by Treasury and Sub –Treasury Officers showing

the amount of annual recurring grants authorized by the Comptroller to be drawn by local
bodies and each payment, as it is made, should be noted against the respective entry to
guard against double payment. If a board fails to draw a grant before the close of the year
it lapses automatically. This register should, therefore, be reviewed early in the month of
March each year and any non-drawal brought to the notice of the Board concerned.

S.O.121 In cases where special payments (other than recurring and non-recurring
grants-in-aid) are made on an authority from the Account Office, Treasury Officers
should file the letters of authority in a separate guard file, and note each payment , as it is
made, on the respective letters of authority.

LAPSE OF CHEQUES

S.O.122 A cheque will be current for three months only, after the expiration of that
period payment will be refused at the Treasury and the payee will be referred to the
drawer, who, if the payment is to be made, will re-date the cheque and attest the
alteration of the date by his initials.

S.O.123 In the case of lost or destroyed cheques, a non-payment certificate should

be required from the Treasury before the issued of a duplicate cheque, and all duplicate
cheques should have the word “Duplicate” written or printed across them in red or other
distinguishing ink.

S.O.124 When the Treasury Officer has issued a non-payment certificate, he must
take care not to pay the original cheque, and to this end he should make a note of the
stoppage of the cheque, at the time of the certificate. An original cheque presented after

97
the issue of the certificate should be returned to the presenter, the words “payment
stopped” being written across it.

Note—This rule is applicable to all Local and Trust Funds and Personal Deposit
Account cheques.

S.O.125 to 133-- [Deleted]

NOTES

S.O.125 to 133. - These subsidiary orders were deleted vide Correction Slip No 92
(F.a.18/42). S.O.125 – 126 deals with Bills and Remittances. S.O. 127 with the
examination of Bills presented; S.O.129 dealt with doubtful bills; S.O.130 prescribed the
form of receipt and S.O.131 prescribed for the record of payment; S.O. 132 dealt with
lapse of Bills and S.O. 133 with the Treasury Officers to act as Agents of the Bank. No
substitution has been provided for such deleted orders.

SERVICE AND OTHER FUNDS

S.O.134 Recoveries of subscriptions to the funds referred to in subsidiary orders 74

and 75 are made ordinarily by deduction from pay bills.

S.O.135 Subscriptions in cash are ordinarily payable only to the authorities of the
fund, but in the following cases cash, if tendered, may be received at treasuries:

(a) Indian Civil Service Family Pension Rules.

(b) Superior Services (India) Family Pension Fund.

(c) Civil Engineers’ Provident Fund.

(d) Hindu Family Annuity Fund.

(e) Bengal Christian Family Pension Fund

(f) Bengal Uncovenanted Service Family Pension Fund

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 (g) Bombay Family Pension Fund of Government Servants

(h) General Family Pension Fund

1. Subscription to the Bengal and Madras Service Family Pension Fund may be
received in cash at treasuries only when permitted by the Accountant General,
Bengal.

2. Premia or subscriptions to the Postal Insurance and Life Annuity Fund should ,
in no circumstances, be received in cash at the treasury, payment in cash being
permissible only at Post Offices.

S.O.136 In cases in which subscriptions (including refunds of withdrawals) are

paid by deduction from pay bills, the requisite particulars should be entered by the
subscriber, if he draws his own pay or the Head of office in other cases, in a separate
schedule in one of Treasury Rule Forms 10, 11 and 12 as may suit the requirements of the
fund concerned, and the form so completed should be attached to the pay bill concerned.
If the subscription is recovered in cash, a permitted by S.O>135, the number of the
account or policy and all other necessary particulars must be furnished. In all cases where
a subscription is paid for the first time the rule or special authority under which the
subscription may be received should also be quoted in the form or, in case of cash
payments , in the separate document of particulars.

S.O.137 When a subscriber to any Fund whose subscriptions are realized by

deductions from bills is transferred to another district, the fact that he is subscribing to the
Fund should be certified in his last pay certificate by noting thereon the amount
recoverable monthly and the number of his account or policy.

1. When a subscriber to the Postal Insurance and Life Annuity Fund is transferred to
another audit circle, notice of transfer should be given to the Audit Officer concerned and
to the Accountant General, Posts, and Telegraphs, through the Comptroller, Assam.

S.O.138 Subscribers to the Postal Insurance and Life Annuity Fund who have
retired from the serviced and whose pensions are to be paid in India, are allowed the

99
option of deducting their premia or subscriptions from pension bills the Audit Officer
issuing the Pension Payment Order will in such cases note the amount of the monthly
deduction on the Pension Payment Order. The insured person, however, will be
personally responsible for entering the correct amount to be deducted in his pension bill;
and if he fails to do this on any occasion, it will be open to him to pay the amount into the
Post Office.

S.O.139 Advances may be drawn from the treasury in accordance with the rules of
the fund. With this exception, no payment on account of any fund, whether as a refund of
subscriptions overpaid or as a payment of the whole or a part of the amount accumulated
to the credit of the subscriber, can be made without the express authority of the
Comptroller.

Note - Payment, when authorized, will be made only on the personal receipt of the
depositor, or, when he is absent from India, on that of his duty authorized agent. In the
event of his death, payment should be made only to his legal representatives.

ADVANCE FROM THE GENERAL PROVIDENT FUND

S.O.140 An advance may be drawn by all disbursing officers from the Treasury
on the authority and responsibility of the officer sanctioning it without pre-audit or
reference to the Account Officer. Except in special cases in which an advance exceeding
three months pay has been granted, a certificate should be recorded on the bill to the
effect that it does not exceed three months’ pay of the subscriber and that the drawing
officer has satisfied himself that the amount of the advance is covered by the balance at
the subscriber’s credit. Advances granted to non-gazetted Government servants should be
drawn and disbursed by the head of the office in the same way as pay. A copy of the
order sanctioning the advance should be sent to the Comptroller.

WITHDRAWALS FOR PAYMENT OF PREMIA FROM PROVIDENT FUNDS

S.O.141 Withdrawals for payment of premia on Insurance policies of subscribers to

Provident Fund may be made from the treasuries at required intervals by heads of offices
for their subordinates on their own authority and responsibility without previous

100
reference to the Comptroller provided the details of the policies have already been
submitted to the Comptroller and accepted by him as suitable. Gazetted Government
servants may also draw the amount required for their own policies in a similar manner
and under similar conditions. In all cases the drawing officer will be responsible for
seeing that there is no overdrawal. He will also be responsible for seeing that the
premium receipts covering these payments are obtained from the Insurance Companies
and forwarded to the Comptroller for note and return. The numbers of the policies and the
periods for which premia are claimed should be quoted in the bill and a certificate in the
following form should be attached by the drawing officer to these bills before their
presentation at the Treasury;

“Certified that the amount at the credit of the depositor on this date is Rs…”

FINAL PAYMENT OF GENERAL PROVIDENT FUND BALANCES

S.O.142- When a subscriber who is a non-gazetted officer retires, the head of the
office when intimating the fact will send a certificate to the Accounts Officer from the
authority empowered to grant advances to the subscriber in the following form;

no balance
“ I certify that ...……………………………………………………….
a balance of Rs. … out of an advance of Rs… drawn on…….

……………………...is outstanding”.
at………. Treasury

A gazetted officer when applying for repayment of his Provident Fund balance will
furnish a similar certificates. On receipt of such a certificate the Accounts Officer will
arrange immediately for the payment of the balance at credit of the subscriber as shown
in his books after deducting the advance mentioned in the certificate less any amounts
shown in his books as repaid on account of the advance. He will at the same time inform
the subscriber that as soon as his account is finally settled, he will receive a statement of
his account and any balance that may be due to him. In the absence of such an officer’s

101
retirement, put himself in communication with the authority empowered to sanction
advances to the retiring officer in order to obtain information of any advances sanctioned
before retirement within the last 12 months.

The accounts officer will arrange for the payment as promptly as possible of the
Provident Fund balances of subscribers, and if any delay in settlement is anticipated he
will arrange to pay the bulk of the balance at once retaining only as much as may be
required to cover advances paid but not yet brought to account on his books.

S.O.143 When the deaths and retirements of subscribers to the General Provident
Fund are reported to the Comptroller, the following particulars should be simultaneously
furnished;

(a) The actual date, forenoon or afternoon, of retirement, resignation, discharge,

death, etc.

(b) A certificate from the authority empowered to grant advances stating whether
any advance from the fund was granted to the subscriber during the previous 12 months,
and if so, full particulars of its sanction and recovery.

(c) Amount of the last fund deduction with the number and date of the Treasury
voucher in which it appeared.

(d) In case of dismissal whether the officer has filed or intends to file an appeal. If
the appeal has been rejected, the date of its rejection.

A Gazetted Government servant when applying for repayment of his provident fund
balance should also furnish the above information. All cases of avoidable delay will be
reported by Comptroller for the orders of Government.

S.O.144 Final payment of General Provident Fund deposits may be made at Sub-
Treasuries. The orders authorizing payment will be issued by Comptroller to the District
Treasury. The Treasury Officer may issue cash order on the Sub- Treasury concerned in
favor of the claimant and forward the documents received from the authority sanctioning

102
the payment to the Sub-Treasury Officer to enable him to satisfy himself as to the identity
of the claimant.

LAND ACQUISITION

S.O.145 Government servants who are specially employed for the work, being
invested with the power of a Collector under the Act and place at the disposal of the
Public Works Department, are regarded as Public Works Disbursers and are supplied
with funds in the manner prescribed for the works outlay of Public Works Officers, vide
rules below;

Note – Government may authorize any Land Acquisition Officer to make all or
any of his payments by cheques on the Treasury provided no inconveniences is caused to
the payee in consequence of the property being situated at a distance from the Treasury.

S.O.146 When the land is taken up by a District Officer or other Civil Officer,
not specially employed for the work, such District Officer or Civil Officer is not a Public
Works Disburser, but draws money for payment due under his award from the Civil
Treasury. In such a case he should obtain from the Treasury at the end of the month a list
of bills drawn by him, showing (1) number of vouchers, (2) date of payment, (3) nature
of the bill, and (4) amount of the bill.

S.O.147 In making the payments due under the award, the collector shall take
from each person to whom payment is made a receipt in form C, Appendix 7, Financial
Rules, containing a reference to the particular entry in the awards showing the amount
due to the payee. In the case of payment to a number of persons under a single award and
acquittance roll in Form CC, Appendix 7, Financial Rules, may be substituted for
separate receipts in Form C, the receipt will be the Treasury Officers vouchers for the
payments.

S.O.148 The Treasury Officer has no concern with the award or with the award
statement; he makes the payments of the authority of the Collector, or other Government
servant assessing compensation. The Collector may wither draw the amount to be

103
disbursed to each payee separately, in which case he should countersign the receipt in
Form C, and make it payable at the treasury to the payee, altering the words “ Paid in my
In cash
presence ………………… To “Pay”; or he may draw the total amount to be disbursed
by cheque

by him under the award on his own receipt as an advance and after making the payments
forward the receipts of the payees to the Treasury Officer in adjustments of the advance.
In the former case, an advice list of the forms passed for payment should be sent to the
Treasury Officer, who in return, should send weekly an advice of orders paid.

PENSION PAYMENTS

S.O.149.- (a) Payments of pensions are made only upon Pension Payment Orders issued
by the Comptroller , the Treasury Officer5’s halves of which will be pasted in serial order
in separate files, one for each class of pensions such as Service, Political, Assignments
and Compensations, Colonial Governments, Indian States,. These files must be kept in
the personal custody of the Tr4easuty Officer.

(b) A pension shall be payable monthly in arrears on or after the first day of each month.

( c) Bills relating to pension claims which are presented by the pensioners through their
banks or other Agents who have executed the requisite indemnity bonds may be accepted
at Treasuries/Sub-Treasuries during the last four days of the month to which the claim
relates including the month in which the life certificate is required to be produced, the
payment for such a month, however, being made only on production of a life certificate
for the particular month.

NOTES

S.O.149._ The clause ( c) was inserted vide Correction Slip No. 272.

“ Pension “- Pension is not a bounty payable on the sweet will and pleasure of the
Government and that, on the other hand, the right to pension is a valuable right vesting in
a Government servant”

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S.O.150.- The register of Pension Payment Orders ( Treasury Rules Form No.19) which
the Treasury Officer has to keep will serve as an index to the files of orders referred to in
Subsidiary Order 149. After seeing that a column of “Name of Pensioner” and rule a red
ink line across the page below the entry, The column of remarks will be blank as long as
the order of payment is in force, but when both portion of the order of are returned on
account of death of pensioner, or application for transfer, which causes strike it
permanently off the treasury list. The date and cause of return should be entered in black
ink under the Treasury Officer’s initials. If the original only be returned on account of
non- appearance of a service pensioner, the date will be entered in red ink, and on
reclamation this date will simply be struck out.

S.O.151 Treasury Officer are authorized to renew pension payment orders without
reference to the Audit Office, in cases in which the pensioners half is lost, worn or torn,
or the entries on the reverse of either the pensioners or Collectors’. Half are completely
filled up. The renew pension payment orders should bear the old numbers, date and
facsimile of signature and old ones should be retained by the Treasury Officer for three
years and then destroyed. A note of the issue of the new pension payment order should
also be made in the ‘Remarks’ column of the register.

Note The pension payment orders will ordinarily be filled in one series for the
whole district, but the Comptroller may allow filing by Sub-Treasury series when this
course is found more convenient.

MANNER OF PAYMENT

S.O.152 On appearance of pensioner claiming payment of pension his personal

marks should be checked by the disbursing officer and the signature to the receipt
compared with the facsimile of the signature pasted on the original payment order. If a
pensioner cannot sign his name, his thumb impression on the receipt should be compared
with the original impression already taken on the Collector’s half of the pension payment
order. A pensioner drawing pension for the first time should also be required to produce
the copy of the order by which the sanction to his pension was communicated to him.

105
 S.O.153 A certified copy of the pensioner’s photograph in passport size furnished by
he Head of the Officer is pasted by the Comptroller on the disbursing officer half of the
pension payment order and the Treasury Officer is in a position to make payment on the
strength of the resemblance between the pensioner and his photograph pending the final
reconciliation of any question which may arise about identification marks. The use of
photographs as an additional means of identification does not however, apply to
European ladies, purdah nashin ladies, ex- Gazetted Government servants, Government
title holders and to those pensioners who are exempted by Government.

S.O.154 Special risk of fraud exists in the payment of pension of woman who do not
appear in public, special care should therefore be taken in the identification in this cases.
The descriptive role when originally prepared, and the periodical certificates of the
continued existence of such woman, should be attested by two or more persons of
respectability in the town, village, or pargana.

S.O.155 Pensioner receipts may be taken either on separate bills, Treasury Rule Form
No 20(which bills may be attached to a schedule for each kind of pension, or if few
numbers, may support separate entries in the cash book and list of payments), or on a
single bill, Treasury Rule Form No 21, for all on account of each class of pensions. On
the latter plan the receipts of each pensioner appearing personally will be taken in the
column provided for the purpose, while separate receipts will be appended in support of
the charges on account of those paid at subordinate treasuries. If payment is made another
person authorized to receive it, the name of the payee should be entered in the separate
receipt.

Note 1- a life certificate accompany every pension bill which is not personally
presented, except as specified in Article 218 of the Assam Pension Manual. When
payment is made on a life certificate it should be made only for months completed on
before the date of the certificates.

A sub- Deputy Collector may be directed by the Deputy Commissioner to visit

Kotoha village in the Lakhimpur District quarterly, give life certificates to old in infirm
pensioners living there, and assist them to sign written authorities in favor of same

106
persons. Examples, An able bodied pensioner. The able bodied pensioner can then take
with him to Dibrugarh the pension certificate, life certificate and written authorities, and
can draw the pension under these rules.

In the Lusai hills pensioners who are unable to draw their pension in person in
consequence of bodily illness or infirmity may, on the responsibility of the
superintendent, be paid without their appearance at the treasury on production of life
certificates signed by Circle Inter printers from time to time.

Notes 2 In case in which political pensioner do not appear in person to receive

payment of their pensions, if the disbursing officer entertains any doubts which he has no
convenient means of removing, he should refer the case to Government through his
immediate superior for orders. Payment of the pension, however, should not be
suspended pending the result of such reference.

Note 3 Where the determination of a pension cannot be fixed for a precise that, the
pensioner receipt must be accompanied by a certificate in T.R. Form No 22, that the even
(whatever it is) which determines the pension has not happened.

Note 4 A declaration in Treasury Rules Form No 46 shall be obtained half year

from female pensioners whose pensions are terminable by their marriage, and shall be
attached to the bills for pensions paid for December and June.

Note 5 The police and other suitable subordinate agencies should be directed to
report promptly to the District Officer the death of any Civil pensioners; and District
Officers should enquire immediately into the course of the non appearance of any
pensioner to draw his pension.

Note 6 A certificate of non-employment is printed in English and vernacular in

Treasury Rules Form No 20 and should be signed by all pensioners except ex-inferior
servants, and ex-policeman who are in receipt of a pension of not more than Rs. 10 a
month. If a pensioner who is required to sign the certificate is re-employed either
permanently or temporarily in a Government establishment, or in an establishment paid
from a Local Fund, during the period for which pension is claimed, he should furnish the

107
necessary particulars therein and the disbursing officer should ascertain and report
whether the rules regarding such re-employment have been duly observed.

NOTES

S.O.155 The note No 3 was first omitted vide Correction Slip No 10, Finance
Department Memo No 2161 –F.(a), dated the 11th April, 1939. But this correction Slip
No 10 was cancelled vide Correction Slip No 20[Finance Department Dy.No.Fin.(A)-402
of 1940]

The note No 4 was substituted vide Correction Slip No.63.

S.O.156 Every payment is to be entered on the reverse of both pensions of the order
and attested by the signature of the disbursing officer: in case of pension paid at a sub-
Treasury where will be found only a copy of the order in English or vernacular with the
District Officer orders thereon, the Sub-Treasury Officer will make the entry of the
counterpart and on his copy , while the Treasury Officer at the head quarters treasury
will, from the receipt, make the necessary note on his original of the order.

PAYMENT OF PENSIONS BY POSTAL MONEY ORDER

S.O.157 The payment of pension not exceeding Rs. 100 a month may be made by
Postal money order, at the option of the pensioner, when this mode of payment is
adopted, the following rules shall be observed.

1) a pensioner who elects to have his pension paid by money order should
present in person to the Treasury Officer a declaration to that effect with his copy of the
pension payment orders. The Treasury Officer identify the pensioner as laid down in S.O.
152. After this has been done, he should paste the declaration and both halves of the
pension payment order in a separate file headed ‘Pension payable by Money order’, on a
date not later than that the 10th of each month, a Treasury Office clerk deputed for the
purpose should make out a money order form for each pension recorded in the file
mentioned above, less money order commission, and make corresponding payment
entries in the table at the bank of the pension payment orders, the treasury Officer should

108
sign the Money Order forms and initial the entries on the back of the pension payment
orders after carefully comparing the three documents. Such money orders should be
stamped prominently by the Treasury Office clerk with the words ‘Pension Payments’
with red ink stamp.

(2) In order to minimize the risk of fraud, the Treasury officer should compare
the signature or the thumb impression on the money order receipt every month with the
pensioners signature or the thumb impression on the pension payment order, and put his
dated initials on the money order receipts in token of his having verified the signature or
thumb impression of the pensioners. The Treasury Officer should also take suitable steps
to ensure that the payees’ receipts are shown to him as soon as they are delivered. If a
receipt is not returned within 15 days, enquiries will have to be instituted from the postal
authorities or otherwise, the Treasury Officer should also satisfy himself once every six
months in such a manner as he thinks desirable that the pensioner is alive.

(3) Some village official will be made responsible for reporting promptly the
death of a pensioner who is paid by money order.

(4) It will not be necessary to prepare separate pension bills for such payments.
The payments should be shown in three separate schedules or consolidated bills in T.R.
Form No 21( one for ordinary Civil Pensioner , one for the Commercial department
pensioner such as posts and telegraphs and railway and another for military pensioners)
which will serve as a voucher. On this schedule the Treasury Officer will certify in his
own hand writing to the effect that he has satisfied himself that all payments noted in the
schedule have actually been remitted by money orders.

(5) In the next month schedule the Treasury Officer will give the following
certificates:

“Certified that I have satisfied myself that all pensions included in the Schedule
for the previous month have been paid to the proper persons and that I have obtained all
money order receipts in support of this payment and have filed them in my office”.

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 (6) The following certificates should also be furnished by the Treasury Officer in
the Schedules for January and July of each year;

1) “Certify that I have obtained from each pensioner a declaration that he

has not received any remuneration for serving in any capacity either
under Government or under a Local Fund during the past six months”.

2) “Certify that the declaration required under Note 4 to subsidiary order

155 from female pensioners whose pension is terminable by their
marriage, has been obtained and filed in the treasury”.

(7) The amount to be remitted should not be paid to the post office in cash but by
transfer to the credit of the Post Office. The money order forms should be send to the
Post Office with a certificate by the Treasury Officer that the amounts of the money
orders and the commissions thereon have been credited to the Post Office in the treasury
accounts by transfer.

The words ‘adjusted by books transfer’ should invariably be written in red ink
across the money order forms and the amount of the money order with the commission
due must be specified in the certificates.

(8) In case of military pensions, payment should continue to be made quarterly

as hitherto but the monthly limit should be kept in view, that is , quarterly remittances
may be made where the amount due for the quarter in each case is Rs. 300 per mensem or
less.

(9) On a money order being returned the net amount of the money order (minus
the postal commission) should be debited to the Post office and should be shown as a
distinct item in the Cash Book and in the monthly Cash Account. A note of the amount
should also be made against the pension payment order concerned in the remark column
of the register in T.R. Form No 19. When the amount less money order commission is
repaid to the pensioner a note to that effect should be made against the former remarks.

NOTES

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 S.O.157 In sub rule (1) for Rs. 50/- the word and figure ‘Rs. 100/-‘were
substituted vide Correction Slip No 249. In sub-rule(2) the words, ‘and put his dated
……..pensioners’, were added and in sub-rule(8) the figures and the words ‘Rs. 150/-‘
were substituted by ‘Rs. 300/-‘.

LAPSE OF PENSION

S.O.158 (a) if a pension payable in India remains undrawn for more than 12
months, the pension shall cease to be payable.

(b) if the pensioner subsequently applies for payment the paying officer
may resume payments. He shall not, however, make payment if the pension in appears to
be paid for the first time or if the amount of appears exceeds Rs 1000 without the
sanction of the authority by whom the pension was sanctioned, which shall be obtained
through the Comptroller.

(c) if the suspension of payment is attributable to error or neglect by

any public officer, the Comptroller may direct payment of the arrears without taking the
orders of Government.

S.O.159 (a) Pension not drawn for three years should not be paid at the treasury
without the prior sanction of the Comptroller. The limit is extended to six years in the
case of pensions which prior to 1937-38 were classified as ‘Territorial and Political
Pensions’. Arrears of pension due in the case of a deceased pensioner should not also be
paid by the Treasury Officer if they are not claimed within one year of the pensioner’s
death. The Treasury Officer should sort out such cases every month and return his halves
of the pension payment orders to the Comptroller along with the statements mentioned in
Clause (b) below….

(b) The Treasury Officer should submit to the Comptroller every six
month, a statement of cases of failure to draw pensions. The statement should be prepared
in two parts, one parts showing the names of all pensioners whose pensions are
chargeable to ’55- Superannuation. Allowances and pensions’. And who have not drawn
their pensions for three years (or six years in the case of pensions which prior to 1937-

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1938 were classified as ‘Territorial and Political Pensions’), and the other parts showing
the names of the pensioners other than those included in the former parts who have not
drawn their pensions for more than one year. The reason for the non drawal if known,
should be stated against each name.

DECEASED PENSIONERS

S.O.160 (a) On the death of a pensioner, payment of any arrears actually due may
be made to his heirs, provided that they apply within one year of his
death. It cannot be paid thereafter without the sanction of the
authority by whom the pension was sanctioned to be obtained
through the Comptroller.

Note- [In case where the pension is sanctioned by Government, it may delegate its
powers to Head of the Department or other subordinate authorities].

(b) But if the arrears do not exceed Rs. 100, and the cash presents no
peculiar features, the Comptroller is empowered to pass the arrears
on his own authority.

(c) After payment of the arrear of pensions, the pension payment order
should be returned to the Comptroller with a report of the date of the
death of the pensioner.

Subject to the above mentioned provisions, the

arrears of pension of a deceased pensioner may be paid to the heirs
of the deceased without the production of the usual legal authority,
to the extent of Rs. 500 under the orders of the Collector or other
officers responsible for the payment, after such enquiry into the
rights and title of the claims as may be deemed sufficient. Any
excess above Rs. 500 may similarly be paid under the orders of the
Provincial Government on execution of an immediately bond. With
such sureties as it may require, if it is satisfied of the right and title

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 of the claimant and consider that undue delay and hardship would be
caused by insisting on the production of letter of administration.

In any case of doubt, payment should be made only to

the person producing legal authority.

Note 2 To Rule 135(c) of the Assam Financial Rules applies here also.

LUNATIC PENSIONERS

S.O.161 When any sum is payable in respect of pension or gratuity to any person
by Government, and the person to whom the sum is payable is certified by a Magistrate
to be a lunatic; the procedure laid down in the Indian Lunacy Act shall be followed.

PERIODICAL IDENTIFICATION OF PENSIONERS

S.O.162- (1) On the first appearance of a pensioner on or after April 1st of each
year. The disbursing officer should, except in the case of pensioners mentioned in clause.
(2) Below, take an impression of the thumb and all the fingers of the pensioner’s left
hand on the pension bill. The pensioner should then be identified from the particulars
given in the disbursing officer’s half of the pension payment order. Identification should
also be made by an examination of the impression given on the bill with that pasted on
the Pension Payment Order if the pensioner cannot be identified by other means with
absolute certainty.

Note 1.- Government have exempted all pensioners in Assam ,where monthly
pensions exceed Rs.50, from the operation of clause (1).

Note 2.- In the case of civil pensioners in Assam whose monthly pension is Rs.50
or below,. The left thumb impression only should be taken annually on the pension bill
instead of all the figures.

(2)Except Indian Princes, European ladies, persons who have been gazetted
officers, persons who hold Government titles an persons who have been special
exempted by Government ( these exemptions being made on the ground that there

113
 can be no difficulty in future identification ), all pensioners shall be liable to the
operation of these rules.

(3) Purdahnashin ladies and illiterate pensioners must give a thumb impression on
their bills in the presence of the person who grants the life certificate, or in the
case of illiterate pensioners who personally attend the paying office, before the
disbursing officer.

Note.- In the case of illiterate rensioners and purdanashin ladies, quittance by seal
mark attested by some known and respectable person, may be accepted in lieu of
thumb impressions.

(4) On the renewal of a Pension Payment Order the original impression mist be cut
off from the old, and attached to the new order.

NOTES

S.O.162- The para 1 was substituted vide Correction Slop No 48 whereby the
Notes 1 and 2 were newly inserted.

“Maximum period”, - the meaning of the word “period” is “a course of extend of

time; the time of duration”. Therefore the words “maximum period” mean the highest or
greatest course or extend or stretch of time. The highest or greatest course or extent or
stretch of time may be measured in terms of Years, Months or Day, as well as in terms of
the occurrence of any event or the continuance of a state of affairs.

GRATUITIES

S.O.163 (a) Gratuities will be paid by Treasury Officers on authority received

from the Comptroller, to whom the sanction is communicated by the sanctioning
authority or by another Audit Officer. Payee should also be required to produce the copy
of the order by which the sanction to the gratuity was communicated to him; and the
Treasury Officer should record the fact of the payment having been made on the copy of
the order so produced.

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 (b) Gratuities are payable only to an upon the receipt of the persons legally
entitled to receive them and not to or upon the receipt of the head of the office or
department in which the gratuitants formerly served.

(c) Except as provided in Article 194(b), of the Assam Pensions Manual, a

gratuity shall be paid in a single sum, and not by installments .

NOTES

“Gratuity” – Meaning of, - Gratuity in its etymological sense means a gift

especially for services rendered or returned for favor received. For some time in the early
stage in the adjudication of industrial disputes, gratuity was treated as a gift made by the
employer at his pleasure and the workman had no right to claim it. But since then there
has been a long line of precedents in which it has been ruled that a claim for gratuity is a
legitimate claim which the workman may make and which in appropriate cases may give
rise to in an industrial disputes. Gratuity paid to workman is intended to help them after
retirement on superannuation, that, retirement, physical incapacity, disability or
otherwise. The object of providing a gratuity scheme is to provide a retiring benefit to
workman who have rendered long and unblemished service to the employer and thereby
contributed to the prosperity of the employer. It is one of the efficiency devices and is
considered necessary for an ‘orderly and human elimination’ from industry of
superannuated or disable employees who, but for such retiring benefits, would continue
in employment event though they function inefficiently. It is not paid to an employee
gratuitous or merely as a matter of bond. : it is paid to him for long and meritorious
service rendered by him to the employer.

MISCELLANEOUS CHARGES REFUND OF REVENUE

S.O.164 The Government servants who receives the refund should fill in
columns 1 to 5 of Treasury Rule Form No 18 and sign the certificate at foot, while the
Treasury Officer or Sub-Treasury Officer should verify the credit by means of the
particulars in columns 4 and 5, and affix his signature in Column 6 in token of his having
done so.

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 As a precaution against double refunds of Land Revenue or other receipts, the
details of which are not furnished to the Comptroller’s Office, the amount and date of
each such refund should be noted by the Treasury Officer against the original item of
credit in the Treasury Receipt register, or in the case book if the item has not been
credited in the separate receipt register.

Note-- In case of stamps that have been issued from treasuries and in respect of
which claims of refund have been admitted subsequently, no entry is required to be made
in the plus and minus memorandum, but the certificate of destruction by the authority
sanctioning the refund shall be furnished on the voucher itself.

S.O.165 The following rules are laid down for the payment of refunds of
revenue credited or amounts deposited in cases where the amount involved does not
exceed Rs. 100:

(1) On receipt of pay refund order passed by the Collector or other officer
concerned, the Treasury Officer may at his discretion issue a notice (a) inviting the
person to whom the refund is to be made to receive payment at the treasury, (b)
intimating that on failure to comply with the invitation within one month (or such longer
period as may appear necessary) the amount of the refund will be remitted to the payee
by Postal Money Order at his expense.

(2) When the payee appears in person at the treasury, the Treasury Officer should
see that no avoidable delay occurs in getting the voucher for the refund signed by the
payee who may then receive the payment personally or by a duly authorized agent or by
Money Order at his own expense.

(3) When a Money order is issued under Clause (b) of the notice referred to in
Rule 1 the purpose of the remittance should be briefly stated by the Treasury Officer on
the acknowledgement portion of the Money Order form in continuation of the printed
entry there ‘Received the sum specified above on …,’ sufficient space being left below
the manuscript entry thus made, for the signature or thumb impression of the payee. The
amount of the Money Order should not be remitted in cash to the Post Office, but the

116
Treasury Officer should send a Money Order form duly filled in together with a
certificate that the amount of the order and the Money Order fee thereon have been
credited to the Post Office in the treasury accounts by per contra transfer. The words
‘adjusted by book transfer’ should invariably be written in red ink across the Money
Order Form the amount of the Money Order with the commission due, must be specified
in the certificate. The Post Office will accept the Money Order on the authority of the
Treasury Officer certificate.

(4) On receipt of the money order acknowledged duly signed by the payee, it
should be attached to the usual receipt in T.R. Form No 16 or 18, as the case may be, in
which the full amount of the refund and the deduction made there from on account of the
money order fee should be clearly shown; the receipt will then be disposed of in the usual
way. The accounts department will accept such voucher with the Money order
acknowledgement as a valid receipt for the full amount of the refund entered there in.

REFUNDS OF EXAMINATION FEE

S.O.166 If the amount of examination fees or any part of it is be refunded. A

certificate will be endorsed upon the original receipt by the secretary to the Board of
Examiners, or the secretary, Public Service Commission, as the case may be, specifying
the amount to be refunded; and the amount so authorized will be paid on presentation of
the original receipt so endorsed at the treasury whence it was issued, the recipient giving
his receipt below the endorsement.

Note - When a refund has to be made of a part of a lump sum remitted into the
Treasury on behalf of several candidates for which a single collective receipt has been
issued, every refund should be noted against the original credit in the departmental
accounts. The voucher for refunds (T.R. Form No 18) provides for a certificate of such
note having been made and also space for Treasury Officer signature is token of
verification of the credit in the Treasury Accounts. If the original amounts was paid into
the Bank, the refund will be made (in accordance with above procedure) by the
Comptroller.

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 DISCOUNT ON STAMPS

S.O.167 Discounts on stamps is allowed to certain classes of vendors under

fixed rules, and is given by deduction from the purchase money.

The discount is passed on a certificate of the District Officer to the following

effects;

“Certified that the discounts have been allowed according to the sanctioned rates
and that the disbursement of the same has been made by deduction from the amount
credited on account of the value of stamps sold”.

Notes- When the district officer is unable to furnish the certificates himself
owing to physical inability or in consequence of his absence of tour, it may be signed by
the gazetted subordinate of the District staff who may have been authorized to verify the
Treasury balance in this circumstances.

PAYMENT TO PERSONS NOT IN GOVERNMENT SERVICE

S.O.168 When a person not in the Government service claim payment for work
done, service rendered or articles supplied, the Treasury Officer should require;

(a) the submission of the claim by the head of the department, or other responsible
Government servant under whose immediate order the service was done or the equivalent
was given for which payment is demanded.

(b) failing the above, in case when it may be necessary to pay the amount of a bill
drawn by a person not in the Government service and also when the authority of the head
of the department or responsible officer is insufficient, an order from the Audit Officer
should be sought, by furnishing that officer with any necessary particulars for obtaining
the sanction of Government, should such be needed.

(c) in any event, if a bill be drawn by a person not the Government service, the
Treasury Officer should use special precautions for satisfying himself of the identity of
the applicant for payment.

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 (d) in all doubtful cases, the Treasury officer should take the orders of the District
Officer who must be expected to assume the responsibility of his position; and he would
doubtless be supported by the Government, if he can show that he has exercised a proper
amount of care and discretion in the matter. When this necessity occurs, however, he
should immediately report the fact to the Audit Officer.

(e) payments due to the contractors may be made to financing banks instead of
direct to contractors; provided that the department concerned obtains (1) an authorization
from the contractor in the form of legally valid document like the power of attorney or
transfer deed conferring authority on the bank to receive payment, and (2) the contractors
on acceptance of the correctness of the account made out as being due to him by
Government and his signature on the bill or other claim preferred against Government in
his behalf, before settlement of the account or claim by payment to the bank while the
receipt given by the bank holding a power of attorney or transfer deed from the contractor
constitutes a full and sufficient discharge for the payment, contractors should, where ever
possible, be induced to present their bills duly receipted and discharged through their
bankers.

SPECIAL RULES FOR PAYMENTS TO CERTAIN DEDPARTMENTS

FOREST DEPARTMENT

S.O.169 Forest officer obtain their funds from the treasuries by means of
cheques, and no charges on account of the Forest Department will be paid otherwise then
on cheques, so drawn. In order to see that the annual budged appropriation is not
exceeded, the Divisional Officer should open on receipt of the distribution statement of
the annual budged appropriation, a register showing the appropriation and watch the
expenditure against each item.

S.O.170 When Government servants of other Civil Departments are

authorized to incur charges on account of the Forest Department, they will do so as Forest
Disbursers. They can, therefore, obtain funds from the treasury for such expenditure only
under the rules applicable to the Government servants of the Forest Department.

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 S.O.171 The Treasury Officer will cash against the drawing account of a
Divisional Officer a cheque drawn by a Government servant holding charge of a Forest
Sub division or Range provided that he has received from the conservator instructors to
that effect in writing. Such instructions must empower the Government servant
personally and may specify the extend to which he may draw. The Government servant
must not use the same cheque book as the Divisional officer.

S.O.172 Cash may if required, be obtained by Government servant of the

department by cheques drawn on the sub-treasuries subordinate to the district treasuries
on which they have been drawing accounts. The departmental officers should, in such
cases, advise the District Officer, from time to time, of the probable amount of his
drawings on each sub-treasuries in order that funds may, if possible, be duly provided.

PUBLIC WORKS DEPARTMENT

S.O.173 The rules in the sanction apply primarily to Government servants of

the Public Works department. They are equally applicable to special Land Acquisition
Officers and other Government servants not belonging to the Public Works Department,
who may be authorized to incur expenditure against the grant for Public Works. They do
not apply to charges for constructions (petty) and repars executed by Civil Officers which
are not treated as expenditure of the Public Works Department.

Notes—Treasury Officers are prohibited from issuing any money for the
disbursement by such Government servants except in accordance with the rules in this
section.

S.O.174 When a Government servant of another Civil department is

authorized to incur charges on account of the Public Works Department against the grant
for ‘Public Works’ he will do so as a Public Works Disburser.

S.O.175 Funds are supplied to Government servants of the Public Works

Department in two ways, viz., (1) directly on pay and traveling allowance bills, and (2) by
means of cheques. The two classes of payments will be registered separately in the
treasury.

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 Note-- Cash required for contingent charge of the offices of Chief and
Superintending engineers, and other special officers not being Divisional Officers or their
subordinate officers, may be obtained either bills or treasuries or from Divisional
Offices. In the later case the detailed procedure will be prescribed by the Comptroller.

S.O.176 Expenditure on account of pay, any traveling allowance in the

Public Works Department is incurred in the same way as in the other Civil Departments,
but the following rules are special to the Public Works Department;

(a) Treasury Officers will cash such bills of Public Works Officers only if the
latter have been placed in account with them specifically for these purposes by a written
authority from the Comptroller.

(b) Non Gazetted Government servants being presented for encashment may,
at the option of the drawing officer, be paid wholly in case of partly by (a) cash order on
sub-treasuries, or (b) Government drafts on other districts. This bill should be
accompanied by a memorandum signed by the drawing officer and specifying separately
the amounts required in the several forms referred to in this rule.

S.O.177 Divisional officers and other Public Works Officer, who may be so
authorized by the Comptroller may draw cheques on specified treasuries and thus obtain
the funds required by them for departmental disbursements not covered by the bills
cashed directly at treasuries. No letter of credit will, however, be issued specifying the
limit up to which cheques may be drawn during the month.

Notes-- Without making previous arrangements through the Comptroller no

officer is authorized to draw cheques on a Treasury situated outside the limits of the
province even though his own jurisdiction may extend beyond those limits.

S.O.178 A divisional officer authorized under Subsidiary Order 177 to draw

cheques on the treasure may empower any of his sub-divisional officers to draw against
his own account, separate accounts for sub-divisional officers should not be opened either
at the head or at a sub-treasury; the Divisional Officer gives a letter of authority only and
the cheques drawn and paid under his authority will be charged off in the same way as if

121
drawn by himself. If a Divisional Officer considers it necessary for the maintenance of
efficient control over the disbursements of the division, to set a monthly limit on the
drawings of any of his Sub-Divisional Officers, he may do so, fixing either a standing
limit or a fresh limit either every month or whenever necessary. All such limit may be
raised or lowered subsequently. Intimation of every limit when fixed or changed should
be send both to the Sub- Divisional Officer and the Treasury Officers concerned. If a
Divisional Officer has intimated any limitations on the drawings of a sub-Divisional
Officer for any month, the cheques drawn by the latter during that month, should be note
irrespective of the date of payment, on the reverse of the letter advising the limitation.
The entry in the register of cheques paid should, however, appear under the date of actual
payment.

Note 1-- The limit when fixed should be for the account month of the sub-
Division and the dates of the commencement and termination of the month must be
specified in the intimation to the Treasury Officer. Any undrawn balance is not available
for drawing in subsequent months.

Note 2-- At the option of the Divisional Officer, the limitation may not be
intimated to the Treasury Officer if the check exercised by the Divisional Accountant
over the Sub-Divisional cash accounts after the expiry of the month, is considered
sufficient for purposes of the Divisional Officer.

S.O.179 When the funds are required for a Sub-divisional Officer at a

different treasury from that with which the Divisional Officer himself banks, the latter
should get himself placed in account with that treasury (vide subsidiary order 177), and
then empower his subordinate to draw against his account. Funds should not be made
available for such a purpose by the means of Government Drafts.

PAYMENT AT SUB- TREASURY

S.O.180.- Funds may also be obtained by the Divisional Officer or his Sub-
divisional Officers, from sub-treasuries by means of cheques.

GENERAL TREASURY PROCEDURE IN DEALING WITH CLAIMS

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 GENERAL

S.O.181._ The bill or other voucher presented as a claim for money will be
received and examined by the Accountant. And then laid before the Treasury Officer,
who , if the claim be admissible , the authority good, the signature true and in order, and
the receipt a legal quittance, will sign the order for payment at foot of the voucher, taking
care to adopt the precaution as prescribed in subsidiary orders 56 and 57. Care should be
taken that all bills and vouchers passed for payments are paid on the same day, and that
no payment is made except under the written order of the treasury officers.

Note 1 When a payment is made by transfer to a head of revenue or received the

payment order should run-

“Pay Rs. . by transfer to credit of (Revenue Head concern)”

or “Pay Rs. by transfer and credit it as a distinct item in the Cash Books”
according as a register of revenue or not is maintained in the treasury.

S.O.182 A register should be kept in each treasury showing the names of all
Gazetted Government servants drawing their pay from the Treasury, and as each pay slip
is received from the Comptroller the amount of pay and the allowances which it
sanctions, should be entered against the name of the Government servant concerned. As
each pay bills is presented for payment reference to this register should be made to see
that the sanctioned rate is not exceeded.

S.O.183 The Treasury Officer should take special care to see that receipt
stamps are so defaced that they cannot be used again and offer no temptation to the
abstractions of vouchers for the sake of the stamps upon them. Cases of the loss of
voucher have occurred owing to the neglect of this precaution.

Note - Pay bills of Government servants and other receipts bearing adhesive
stamps, when presented for payment at a treasury, or sub-treasury, should be rejected as
unstamped unless the stamp has been duly cancelled in the manner prescribed in section
12 of the Indian Stamp Act.

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 S.O.184 After the vouchers has been completely entered in the accounts and
order to pay signed by the Treasury Officer it should be passed on, together with the
payee, to the Treasuries Department, when the treasurer will make the payment, punch
the stamp, stamped the voucher ‘paid’ and retain it for delivery on the Accounts
Department when the books are compared.

Note 1 When a payment is made by transfer by entry of the amount under some
head of receipts no payment of cash takes. Place and the item will not find place in the
treasurer’s cash book. Nor should the voucher be stamped as ‘Paid’.

This should however be stamped as ‘Paid by Transfer’.

Note 2 Cheques received in payment of value of service stamps should be

entered in the treasurer’s cash book on both sides.

Note 3 Receive stamps affixed to bills and vouchers should be punched through
without the destroying the signatures after the bills have been paid at the treasury or sub-
treasury.

S.O.185 Government servants of certain departments are authorized to obtain

funds from sub-treasuries by means of cheques. Any extension of the system will require
the sanction to the District Officer and in accordance to such sanction that officer will
consider whether it will cause extra expense, direct or indirect, by the locking up of funds
in sub-treasuries, for any radical change in the character of these offices, which are
collecting deports and disbursing treasuries.

S.O.186 (a) When a cheque is presented, care should be taken to ascertain, by

examination of its printed numbers, that it really was taken from the book notified as in
use by the Government servant who is said to have signed it. The instructions given in
subsidiary orders 59 to 61 above should be specially borne in mind.

(b) Cheques crossed in accordance with the provision of Chapter XIV

of the Negotiable Instruments Act should be honored when presented at the treasury.

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 (c) If the payee is unknown at the treasury the Treasury Officer
should make any enquiries he thinks necessary and should specially consider the date,
serial number and amount of the cheque as well as hand writing and, if suspicion arise he
may defer payment until he has referred to the drawer.

S.O.187 Passbooks sent to the treasury to be written up should ordinarily be

returned to the drawing officer the same day.

S.O.188 In the case of Local Funds and other personal ledger accounts,
when the Pass Books accompanies in remittance, the receipt of the money should be
acknowledged by the Treasury Officer in the Pass books by putting his initials against the
relevant entry; but in such cases duplicate chalan need not be submitted. In cases,
however, of remittances along with which the Pass book is not sent but chalan in
duplicate or triplicate have to be sent instead, the relevant entries in the Pass book need
not be initialed by the Treasury Officer. For the attestation of the entries in such cases
and of the entries of the payment side, the Treasury Officer’s signature at the end of the
month, when the Pass book is obtained, will be sufficient. The initials of the Treasury
Officer where required should be dated. As regards the Pass book of Jails, Mental
Hospitals, etc, which do not require to be balanced at the end of each month, each entry
on the receipt as well as on the payment side should be initialed by the Treasury Officer.

S.O.189 The Treasury Officer, when cashing bills for Government servants at
a distance from the treasury, should furnish a note explaining the amount of cash and
drafts (if any) issued, and any deduction or alterations that may be made in the bill
presented. The note should be in bilingual form, as it is important that the guard or
messenger who receives the money should ascertain the amount stated agrees with the
actual cash or drafts delivered to him; and, when that person is unable to read, the
Treasury Officer should himself explain to him the amount entered on the note.

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 The following form is recommended;

Bills presented for pay, etc … …. 000.

Bills presented for contingencies … …. 000

Bills presented for sundries … …. 000
……………….
Total …. … … …. 000

Paid in cash …. …. 000

Paid in draft …. …. 000

Deduction (if any) …. …

Explanation

………………………………..

Signature of Messenger.

…………………………..

Treasury Officer.

SPECIAL INSTRUCTIONS TO TREASURY OFFICERS

T.R.17 Treasury Officer has no general authority to make payments on

demands presented at the treasury; his authority being strictly limited to the making of
payments authorized by or order these rules. If any demand of any kinds is presented at a
treasury for a payment which is not authorized by or under these rules, or it is not covered
by a special order received from the Comptroller, the Treasury Officer shall decline
payments for want of authority. A Treasury Officer has no authority to act under an order
of Government sanctioning a payment unless the order is an express order to him to make

126
the payment; and even such special order should, in the absence of urgency, be sent
through the Comptroller.

S.O.190 The above rule does not authorize the Treasury Officer of refuse
payment of bills which do not comply with the provisions of certain rules, e.g., that
sanction to certain charge should be quoted on the bills [vide subsidiary order 56(1)], that
the budget appropriation with the progress of expenditure should be noted on the
contingent bills, when the omission to comply with these provisions is due to the fact that
the necessary sanction has not been received or the budget appropriation has not been
communicated. The responsibility for incurring such charges rests with the drawing
officer and the Treasury Officer is not empowered to refuse the payment of such bills on
the ground that the requirements of the rules have not been complied with.

Note-- The Treasury Officer will have not authority to pass an establishment
bill payable for the month of April, which does not accompany documents referred to on
the note listed.

NOTES

S.O.190- The note under this order was inserted vide Correction Slip No
243..

T.R.18 A Treasury Officer shall not honor a claim which he considers

disputable. He shall require the claimant to refer into the Comptroller.

S.O.191 A Treasury Officer may not undertake correspondence for a

Government Servant making a claim to any special allowance but will request him to
address the Comptroller either direct or through his official superior.

T.R.19 Except as provided by Rules 20 and 21 as payment shall, unless

Government by general or special orders otherwise directs, be made in the district in
which the claim arises.

S.O.192 The following the general orders permitting payment in a district

other than the one in which the claim arises;

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 (1) The Professor of the Cotton College, Guwahati and the Murarichand
College, select are allowed as a special case, to draw their pay for vacation during the
Summer and Puja holidays from a treasury other than the treasury at the head quarters of
these officers.

(2) Payment of traveling allowance may be made in a district other than that
in which the claim arises in the event of the claimant being transferred before he can cash
his bill in the first district.

(3) An officer deputed by the Government of Assam to attend a session of

the Central Legislature may, at his option, draw pay, when it falls due, at the place where
the session is held. The payment, however, will have to be authorized by the Accountant
General of the Province of payment (see T.R. 35).

(4) The member of the Assam Legislature are allowed the option to draw
their salaries either from the treasury or sub-treasury in their constituencies or from
Shillong, but the option once exercised will be final and no member will be allowed to
change his treasury so long as he continues to be a member.

PLACE OF PAYMENT

S.O.193 Pay bills are ordinarily payable only at the treasury of the district in
which the claim arises, but Gazetted Government servants may, be their option, draw
their pay partly at the head quarters of the district in which they may be serving and
partly at the capital of the province, subject to the following conditions.

1) The concession shall be admissible only to gazetted. Government servants

whose pays is subject to personal audit and is not less than Rs. 500 a month.

2) No less than Rs. 100 in any one month shall be drawn outside the district
headquarters treasury and all sums drawn in the provincial capital must be in multiples of
Rs 100.

3) Officers whose head quarters are in the Lakhimpur district can draw a part
of their pay only at Dibrugarh.

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 4) Officers who serve in Assam prior to 1st April, 1922 and enjoy the
concessions of drawing at a time a part of their pay at Calcutta will continue to do so. So
also will the British Officers of the Assam Rifles enjoy the concession irrespective of the
dates of their appointment in Assam.

Notes 1 Gazetted Government servants who are entitled under the rules in
force to draw a part of their pay at Calcutta will continue to do so by means of Bank
Drafts, the commission payable thereon being met out of the contingent grant of the
office or department to which the Government servant belongs.

Note 2-- Except in the case of a British Officer of the Assam Rifles, a officer
requiring a Bank Draft at Calcutta under these rule should, on the first occasion that he
requires such a draft, sent to the Treasury a certificate in support of his requisition for the
first draft in the following terms;

“I certify that I serve in Assam prior to 1st January, 1922.”

NOTES

S.O.193 In this order the original condition (3) was omitted and the rest were
renumbered vide Correction Slip No 5 and the original condition (3) read as following;

“(3) The amount required to be drawn at the provincial capital shall not be altered
at intervals of less than three months”.

S.O.194 Gazetted Government servants of the Public Works Department, in

addition to the concession in S.O.193, may present their pay and traveling allowance bill
at the treasury or sub-treasury nearest to their headquarters or at any treasury or sub-
treasury within their jurisdiction. After the place of payment have been selected, it may
be changed only with the consent of the Comptroller or, if both the old and new places of
payment are within his jurisdiction, of the Treasury Officer.

S.O.195 The bills for pay and allowances of the establishments of the Public
Works Department are payable at the nearest treasury with which they will be placed in
account by the Comptroller.

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 The pay and allowances of the sub divisional establishment may be drawn by
Divisional Officers on separate bills, if necessary, direct at the district or subordinate
treasuries within their jurisdiction.

INSPECTING GOVERNMENT SERVANTS

S.O.196 A Government servant whose duty requires him to travel on inspection

should ordinarily take with him a last pay certificate, which will enable him to draw from
the nearest treasury within his circle or jurisdiction such portion of his pay as may be
entered in it at his request, the balance, if any , being drawn at his headquarters. Should
he pass outside the province of Assam, the last pay certificate should be sent to the
Comptroller for issuing the necessary authority. In such a case, of course, no advance is
made, and no recovery and adjustment becomes necessary. Similarly he may draw his
traveling allowance on the prescribed bill form with necessary certificates, countersigned
by the controlling authority , if any, but he cannot take an advance on account of
traveling allowances.

Note 1 The rule permits officers to draw traveling allowances at intervals on

tour without waiting for the end of the month. No last pay certificate is necessary but
certificate in the following form should be attached to the traveling allowance bill;

“Certified that I have not drawn traveling allowance for the journeys included in
this bill at any other treasury.”

Note 2 In the Public Works Department the Chief Engineer may admit to the
benefit of this rule any Divisional Officers who is obliged to be continuously absent from
his head quarters for more than one month at a time.

INSPECTING GOVERNMENT SERVANTS ESTABLISHMENT

S.O.197 When part of this establishment moves with an inspecting Government

servant the head of the office may grant a last pay certificate for that portion in order to
enable him to draw from another treasury such portion of the pay for it as may be desired,
the balance, if any, being drawn at headquarters.

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 T.R.20 The leave salary of a Gazetted Government Servant, who draws his
leave salary in India, may be paid in any District of the province. The leave salary of a
non-gazetted Government servant may be paid in that district only in which his pay could
be drawn if he were on duty.

The following instructions have been issued by the Auditor General under
Fundamental Rule 74(III) for the payment of leave salary in India;

(a) the leave salary of a non-gazetted Government servant on leave in India on

leave out of India, cannot be drawn in India except under the signature of
the head of the office or of the Gazetted Government servant authorized to
sign ‘For’ the head of the office.

(b) Non-gazetted Government servant can begin to draw his leave salary at any
office of payment in the province without producing a leave salary
certificate from the Audit Officer who audits his pay before he proceeded
on leave.

(c) If during leave the Gazetted Government servant desires to change the
office at which he receives payment of his leave salary, he must obtain a
new certificate from the Audit Officer, within whose jurisdiction his leave
salary was paid.

(d) If a Gazetted Government servant signs his bill himself he must either
appear in person at the place of payment of unless a life certificate signed
by a responsible officer of Government or some other well known or trust
worthy person. If he draws his leave salary through an authorized agent, the
agent, whether he has or has not a power of attorney, must either furnish a
life certificate as aforesaid, or execute a bond to refund over payments. A
life certificate may be given periodically a bond being given to cover
immediate payments, not supported by a Life certificate.

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 Assam Government Decision—when a gazetted Government servant appears in
person to take his leave salary, a certificate to this affect shall be recorded on the bill over
the signature of the Treasury Officer.

NOTES

T.R.20 The clause (d) was inserted vide Correction Slip No 4, Finance
Department Memo No 5521/- F (a), dated the 5th October, 1939.

“Salary” Dearness allowance cannot be included in salary.

T.R. 21 Pensions payable in India may be paid in any district of the

Province.

S.O.198 Rules regulating the transfer of pension from one district to another
either within or outside the province contained in Rule 84 and 85 of the Assam Pension
Manual.

S.O.199 A Treasury Officer may authorize payment in any of the outlying

treasuries subordinate to his district of a pension payable under proper authority, at his
headquarters and may transfer the payment of pensions from such subordinate treasury to
the district treasury or from one subordinate treasury to another in the same district.

T.R.22 No withdrawals shall be permitted in order to meet the pay, leave

salary or allowances of a gazetted Government servant or a reward or honorarium
payable to a gazetted Government servant, or any pension until the Comptroller has
intimated to the Treasury Officer the rate at which payment shall be made; provided that
the Government may for special reasons and with the concurrency of the Comptroller,
waive the pensions of this rule.

S.O.200 A newly appointed gazetted Government servant drawing day for the
first time from any treasury should present with his bill an order from the Comptroller
intimating the rate at which the payment should be made.

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 S.O.201 A gazetted Government servant should draw an increased or a
changed rate of pay, leave salary or fix allowances on the presentations or a bill either
pre-audited by the Comptroller, or accompanied by a letter of Comptroller, authorizing
the amount to be drawn.

S.O.202 No payment is to be made without the orders of the Comptroller to a

Gazetted Government servant transferred from another province of from another
department or on return from leave out of India.

S.O.203 Bills for rewards for proficiency in oriental language to Civil officers,
including Public Works Officers, should be pre-audit by the Comptroller before payment.

S.O.203-An Authorization by the Accountant general is not necessary, for

payment of honorarium to gazetted officers when the account is sanctioned by the
competent authority.

NOTES

S.O.203 A This S.O. was added vide Correction Slip No 269.

T.R.23 No withdrawal shall be permitted on a claim for the first of any series
of payments in a district of pay or allowances to a Government servant, other than a
person newly appointed to Government service, unless the claim is supported by a last
pay certificate in such form as may be prescribed by the Auditor General of India. A
Treasury Officer may not permit any withdrawal in respect of pay or allowances of a
Government servant to whom he has granted a last pay certificate, unless the certificate is
first surrendered.

[ The rules prescribed by the Auditor General of India regulating the

preparation of last pay certificates in case of Transfer on duty, or of return from leave are
contained in Appendix III]

S.O.204 Forms of last pay certificates to be given by the Treasury Officer in the
case of Gazetted Government servants and by heads of offices or the gazzetted
Government servant authorized to sign ‘for’ the head of the office in the case of non-

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gazetted Government servant, provide for details of the funds deductions, although the
Government servant preparing the bills is responsible for their correctness, but the
treasury is responsible not only for entering in the certificates all demands against the
departing Government servant including any made under an order of attachment of his
pay by a Court of Law, of which he may have received notice before granting the
certificate but also for passing on any, of which he may afterwards received notice, to the
treasury from which the Government servant will in future draw pay.

Note 1 A last pay certificate of a government servant who is transferred or is

proceeding on leave should not be issued until the date and hour of making overcharge
are known to the Treasury Officer.

Note 2 When a Government servant is transferred within his district from a

subdivision to Sadar or vice versa or from one subdivision to another, a last pay
certificate should be attached to his pay bill presented for the first time for payment at the
new station.

Note 3 A last pay certificate should also be issued in respect of a Government

servant in inferior service when he is transferred from one office to another.

Note 4 The last pay certificate in the case of Sub-Registrars who have been
authorized to draw their pay direct from the treasury without the counter signature of the
District Registrars is to be given by the District Registrar after verification by the
Treasury Officer.

Note 5 The last pay certificate of Veterinary Inspector who have been authorized
to draw their pay direct from the treasury without the countersignature of the Director,
Veterinary Department, should be signed by the Director, Veterinary Department, after
verification by the Treasury Officer.

S.O.205 In all cases of Transfer from one district to another within the same
Audit circle, the last pay certificate should specify the last regular or monthly payment;
and the entire pay for the month in which the transfer has been made in the new district
except as provided in the Financial Rule 135(b).

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 T.R.24 The Treasury Officer shall be responsible to the Comptroller for
acceptance of the validity of a claim against which he has permitted withdrawals, and for
evidence that the payee has actually received the sum withdrawn.

T.R.25 The Treasury Officer shall obtain sufficient information as to the

nature of every payment he is making and shall not accept a voucher which does not
formally present that information unless there are valid reasons, which he shall record in
writing for omitting to require it.

S.O.206 Careful attention should be given to the rules regarding the

completion of vouchers referred to in subsidiary order 56.

T.R.26 A Treasury Officer may correct an arithmetical inaccuracy or an

obvious mistake in any bill presented to him for payment, but shall intimate to the
drawing officer any correction which he makes.

S.O.207 When bills presented for payment contain obvious arithmetical

mistakes or trifling mistakes, which can be corrected a treasury or a sub-treasury Officer
should not return such bills, but should correct them and pay the corrected amount of the
bill.

S.O.208 Similarly when bills contain doubtful items which can easily be
eliminated, the treasury or the Sub-Treasury Officer should disallow the doubtful items
and pay the remainder of the bill.

S.O.209 In both the above cases the correction made and the reasons
therefore should be intimated to the presenter of the bill and, if necessary to the
Comptroller( or to the Treasury Officer in the case of payments made at a sub-treasury).

T.R.27 A collector may in circumstance of urgency , by an order in writing

authorize and require a Treasury Officer to make a payment, not being a payment of
pension, without complying with the provisions of this rules. In any such case the
collector shall at once forward a copy of this order and a statement of the circumstance

135
requiring it, and the Treasury Officer shall at once report the payment, to the
Comptroller.

S.O.210 The following may be regarded as circumstance of urgency falling

under this Treasury Rule when a Deputy Commissioner may authorize a Treasury Officer
to take payments reporting the circumstance to the Comptroller;

1) Prevention of loss of life and property, resulting from disasters, such as

floods, cyclones, earthquakes, fires, etc.

2) Safeguarding against the loss of life and property threatened by the washing
away of embankment, collapsing of bridge on rivers, canals, railways, etc.

T.R.28 A Government servant who is authorized to draw moneys by means of

cheques shall notify to the bank or the Treasury upon which he draws the number of each
cheque book brought into use and the number of cheques it contains.

S.O.211 In the case of sub-treasuries, the advice of the number of the cheque
book to be used should be ordinarily be sent through the district treasury, but in case of
urgency it may be sent direct to the sub-treasury, a copy being forwarded simultaneously
to the District Treasury.

T.R.29 When a Government servant who is authorized to draw or counter sign

cheques or bills payable at the treasury or the bank makes over charge of his office to
another, he shall send a specimen of the relieving Government servant’s signature to the
treasury officer or the bank, as the case may be.

SECTION VIII

TRANSFER OF MONEY STANDING IN THE PUBLIC ACCOUNT

T.R.30 The transfer of Government money from one treasury to another and
between the currency chest balance and Treasury balance of a treasury and between a
treasury and the bank shall be governed by such instructions as may be issued in this
behalf by the Finance Minister after consultation with the Reserve Bank of India. The

136
transfer of moneys from or to a Small Coin Depot to or from a treasury under control of
the Government of the province shall be governed by instructions issued by the Governor
General in this behalf.

NOTES

“Transfer” – Meanign of – “Transfer” must necessarily be accompanied by the

hand from which and the hand to which something is to be transferred, or the place from
which and the place to which something is to be transferred, that is to say, ‘Transfer’
must carry with it ‘From’ and ‘to’., if either of them is wanting, there can be no transfer.

It is necessary that liberal interpretation should be given to the word, ‘Transfer’

and all direct or indirect methods of transferring properties should be considered.

“Transferable”—Meaning of – ‘Transferable’ exfacie it is not to be equated to

‘Transferred’. The word imports a quality, a legal effect arising out of of inherent in the
character and nature of the shares themselves.

S.O.212 Detailed rules are contained in Appendix VI which should be

followed.

SECTION IX

RESPONSIBILITIES FOR MONEYS WITHDRAWN

T.R.31 If a Treasury Officer receives intimation from the Comptroller that

moneys have been incorrectly withdrawn and that a certain sum should be recovered
from a drawing officer, he shall effect the recovery without delay and without regard to
any correspondence undertake or contemplated with reference to the retrenchment order;
and the drawing officer shall without delay relay the sum in such manner as the
Comptroller may direct.

[See subsidiary order 2(19)]

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 T.R.32 (a) Subject as hereinafter provided in this rule, the procedure to be
observed by a Government servant in regard to moneys withdrawn from the Public
Account of the Province for expenditure shall be such as may be prescribed by the
Finance Minister after consultation with the Comptroller.

S.O.213 The procedure to be observed by a Government servant in regards to

money withdrawn from the Public Accounts of the province for expenditure is detailed in
Chapter III of the Assam Financial Rules.

(b) A Government servant supplied with funds for expenditure shall be

responsible for such funds until and account of them has been rendered to the satisfaction
of the Comptroller. He shall also be responsible for seeing that payments are made to
persons and entitled to receive them.

S.O.214 The head of an office is personally responsible for all sums drawn on
a bill signed by him or on his behalf, until he has paid to the person entitled to receive it,
and has had the receipts signed by the payee, with if necessary, a stamp (vide also
Financial Rule 93).

Notes - Receipts for payments made to lepers may be dispensed with, provided
payments are made in the presence of the Superintendent, Leper Asylum.

(c) If any doubt arises as to the identity of the Government servant by whom
an account of such funds shall be rendered, it shall be decided by the Government.

S.O.215 For rules regarding responsibilities of overcharges, see Financial

Rule 93.

SECTION X

INTER-GOVERNMENT TRANSACTION

T.R.33 (1) Save as provided hereafter in this section no transaction of province

with another Government shall be adjusted against the balance of the Province except in
accordance with such directions as may be given by the Auditor General Of India with

138
the approval of the Governor General to regulate the procedure for the accounting of
transaction between different Governments.

(2) Moneys presented within the jurisdiction of another Government for

credit to Public Account or payment made by another Government as a withdrawals
affecting the balance of the Public Account shall not be credited or debited to the Public
Account except under express authority of the Comptroller or any other accounting
officer authorized in this behalf by the Auditor general of India.

(3) All Adjustments against the balance of the province by debit or credit to
another Government shall be made through the Central Accounts Office of the Reserve
Bank of India.

T.R.34 Where such a course is authorized in consequence for a delegation of

functions made under sub-section(1) of Section 124 of the Act, the Treasury Officer may
receive or authorize the Bank to receive moneys tender on behalf of the Central
Government of the Federation and may make or authorize the Bank to make
disbursements on behalf of the Central Government or the Federation in accordance with
such procedure as may be specified in the rules made by or under the authority of the
Governor-General. Such receipts and disbursements on behalf of the Central Government
or the Federation shall be adjusted, as far as practicable, directly against the balance of
the Central Government of the Federation held by the bank, but where such transactions
are temporarily taken into account against the balance of the ‘Public Accounts’, the
Comptroller will on receipt of intimation from the Treasury make the requisite
adjustment in respect of the aforesaid transaction through the Central Accounts Office of
the Reserve Bank of India, against the balance in the Public Account of the Central
Government or the Federation hold by the Bank.

S.O.216 (1) The rules contained in Volume 1 of the Civil Account Code
describes primarily the procedure specified by the Governor General which should be
followed in paying into Treasuries moneys tender on behalf of the Central Government of
the Federation and by treasuries in receiving such moneys and granting receipts for
them.- [Vide Introductory Note in Civil Account Code, Vol. 1 Eighth Edition(reprint)]

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 (2) When money is paid into a Civil Treasury by Indian States in
payment of the cost of stocks issued by the Army, receipt should be given in duplicate,
the duplicate copy being clearly marked as such.

S.O.217 The rules contained in Article 302 to 308 Volume II, Eighth Edition
of the Civil Account Code, prescribe primarily the procedure specified by the Governor
General which should be allowed in paying such moneys into the Bank and by the Bank
in receiving such moneys and granting receipt for them. – [vide Introductory Note in
Civil Account Code Vol. I Eighth Edition (reprint)].

The memorandum or chalan which should accompany the remittance shall, except
where otherwise provided be presented to the Treasury Officer who shall enface it with
an order to the Bank to receive the money and grant a receipt.

Note- Remittance made into Treasuries by Railways on the last working day of a
Financial year should, on the authority of the Railway chalans, be brought to the Treasury
Accounts for the day on which they are received even though they remain unshroffed.
When, however, they are subsequently shroffed, anu excesses or deficiencies which may
come to light between the shroffed amounts and the sums previously brought into
accounts, should be adjusted with the Railway department in the Treasury Accounts for
April- the deficiency, in the manner prescribed rule 41 of Appendix VI and the excess
unless refunded to the accompanying poddar, by credit in the Treasury Accounts as an
item of Railway receipts. When a refund is made to the poddar, the treasury should send a
separate intimation for the amount to the Railway officer who made the remittances.

2) The above instructions apply also to remittances made into the bank.

S.O.218 The rules specified by the Governor General to be followed by the

Treasury Officer in making or authorizing disbursement on behalf of the Central
Government or the Federation are contained in Volume 1, of the Civil Accounts Code,
Eighth Edition (reprint)…..[vide Introductory notes]

T.R.35 The Treasury Officer may, subject to any general or specific direction of
the Government in this behalf, receive or authorize the Bank to receive moneys tendered

140
on behalf of anther province and may, if so require by the Comptroller make a authorized
payment of any claim against another province. The necessary credits or debits in respect
of such receipts and payments against the balances of the province concerned shall be
made by the Comptroller through the Central Accounts Office of the Reserve Bank of
India but until such adjustments are made, the credits and debits shall be entered in the
Public Account.

Moneys paid or received in the office of the Comptroller on behalf of another

province, and book entries made in the office of the Comptroller effecting the accounts of
another province shall likewise be adjusted by the Comptroller through the Central
Account Office of the Reserve Bank of India of the province concerned.

T.R.36 The provisions of the preceding rule may be extended with or without
modification to payment made or received in the province, on behalf of the Federal
Railway authority or of His Majesty’s representative for the exercise of the functions of
the Crown in its relations with Indian states.

S.O.219 All Treasury Officer have instructions to receive or authorize the bank
to receive moneys tender on behalf of another province, the Federal Railway Authority or
of His majesty’s representative for the exercise of the functions of the Crown in its
relations with Indian states.

SECTION XI

RECEIPTS AND DISBURSEMENTS OF THE PROVINCE IN THE UNITED

KINGDOM

T.R.37 Until other provision is made by the Government in this behalf moneys
received in the United Kingdom on account of the revenues of the Province may be paid
into, and funds required for disbursement of or on behalf of the province in that country
may be withdrawn from, the balances in the Public Account of the Central Government
of the Federation in the country. In accordance with such procedure as may be prescribed
by or under the authority of the Governor General for the transaction of the Central
Government or the Federation in the United Kingdom. These transactions shall be

141
adjusted in India, at the earliest opportunity, against the balance of the Public Account of
the Province according to such directions as may be given in this behalf by the Auditor
General of India with the approval of Governor General.

SECTION XII

SUPPLEMENTAL

T.R.38 The Comptroller in the exercise of any of his functions under this rules
shall be subject to the general control of the Auditor General of India.

T.R.39 Nothing in this rule and nothing prescribed under this rules, shall have
effect so as to impede or prejudice the exercise by the Auditor General of India of the
powers vested in him by or under the Act to make rules, or to give directions regulating
the submissions to Indian Audit Department of the Accounts kept in Treasuries or in
departmental office and to be accompanied by such vouchers for their support as the
Auditor General may require for purposes of Audit.

T.R.40 The Finance Minister may not exercise any power conferred upon him
by this rules so as to impose upon the Bank in connections with the business of the
government any responsibility not imposed upon the Bank by the terms of its agreement
with the Governor.

X X X

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