Professional Documents
Culture Documents
Treasury.
78
THE TAMIL NADU TREASURY RULES
RECEIPT OF MONEYS BY GOVERNMENT SERVANTS
A Government
Ecr'\lant
or a dieque , and should not make any payment direct into the ' Bank
en this account. The treasury should not give any receipt for a payment
made for service postage stamps by transfer in the accounts.
SPECIAL TO THE JUDIClAL DEPARTMENT,
35. A pe rson who wishes to pay any money into a mofussil civil court
deahng with a treasury which transacts its cash business through the
Bank should follow the same procedure as that prescribed in instruction
21except that he should pay the money into the Bank with a chalan in
Fann 23 together with a counterfoil receipt. The chalan will be signed
by the Bank Agent or, in the case of a Treasury Pay Office, the Clerkincharge instead of the Treasury Officer. The chalan and the counterfoil
receipt need not be first presented at the treasury unless the court
concerned deals with a treasury which transacts its cash business
through a Treasury Pay Office of the Bank. in which case the
procedure laid down in subsidiary rule 19 should be followed.
Toe procedure laid down in instruction 31 should be followed
mutatis mutandis in regard to the issue of receipts by the Bank and the
court concerned for such payments and filing of the Bank receipts in
the court.
T.A. 20
i n the Ta mil Nadu Account Code, Vol. II, an<l tnake the
necessary entries i n it reardiJ?,g all money whic pi:ivate persons pa y
i nto the court as deposts wth reference to ths mstrnction. Ee.ch
depos:t should be entered epa rately in the reg:ster and numbet d
. There should be a fresh seres cf numbers for each yea r. The Ju<' rc
of the court should carefully check the part:culars of ea ch entry and
then write his iriitials a gainst it in the prcr rr cc \.u mn in tcken cf its
crurectnr-,s
[ S'ee also instruction 4(a).]
79
THE TAMIL NADU TREASURY RULES
&a:E1PT OF MONEYS BY GOVERNMENT SERVA1'i1S
<
tcceipt for the money on the crignal chal a n, which ma y be i n the frrm
of a remitta nce bock se nt along with the money for signrturc.
The -de part me ntal officer shall present cheqi.;es, wliich ai e 1o J,:
cred ited to Government direct at the B2.nk without routint:, thc m through
the Tt eas1r y. The cheques shall be accompanied by chahu1 i n tr iplica1e
with the Co rrect partietLla1 s of the head of acco Lent duly indicc.tcd the1ci1;
under the init ials of !he depart me ntal officers with their designatiom. They
hould a 10 i nd ic.'l.tc on t he cover i n which the cheques and cha.tr u are
sent, the nat ure of its contents to emible the Supc1 viso1 v Offici:, J
nf t he B:ink to ack11owledge t eceipt of t he cover i n t he Loca l Ddivuy
Registc1. a fcer perusing the cheque enclcscd there.in.
Nate 1.-Remittances by departmental o,llicers in the Ma.du.. City
at the Reserve Bank of l nd ia, Madras, sha ll, however, be accornpa
80
THE TAMIL NADU TREASURY RU LES
tll!CEfPT OF MONEYS BY GOVERNMENT SERVA NTS
38.
vml'c remitt,mcc;s.--T he village remitta nce s :h, JJ b" p< id cl ircc1 foto the
Ra nk in Ta m il N,,du Tre:-i.sury Ccc'e Fr rn, JO c'1 ly
r,_::
U by the Ta!uk
(a) The B.1nk will ma ke every effort tu receive a ll village remit ta nccs te
ndered bfore the closing hou r ,,a nd l1roff a nd acknowledge the m the
so.mC' d ay. lf it receives a remiH,ncc, it will i nvari:o.bly compfotc l.;le
shroffing and ack110wkdgc t he remi tt ance th-: a me <la Y. ff the Bcrnk i5
una ble to receive for sh1c ffi.ing en l hc same d a y u re mit t a nc t
em..iei cd shortly before its cksing hour, it will d irect the villq:e o
ffici,d who tenders it to return to the sub-treasury with the remitta nce a
nd will give h i m a memor:rndum stati ng the time when tl,e rern rttencc
was tendcrd a nd the; fa ct that the Br, nk is una bk to rc ccJ ve it fer
shrofliing on the same day. . The bars hould t he n be scr ll d i n the
prese nce of thr village official a nd kept in the suh-trcaury stronr,-rcom
according to the usual proccd tlre and should be ha nded over to the
village official to be tendered at the Bank as f con n s it 1ec,rens t he next
day.
,
(b ) The Bank will give the village official who presents a
remittance fu ll facil ities for watching the shroffing of it. If the
Bank finds that there is a shortage on account of bad or defective
coins or otherwise the villae official will be given an opportunity of
making it good at once. If he does not do so, the Bank will
inform the Tahsildnr of the amount and nature of the shortage, and
will credit the Government account only with the amount actuaDy
received by ,,
each month.
).
i"HE TAMIL NADU TREASURY
R U LE
(T.R. 11-S.R. 1)
Balance shown
in
cash book
If there. is any difference between the book balance and the actual
:i.sh balance which can not be reconciled at once, action shall be taken
under Article 294 in the Tamil Nadu Financial Code, Vol. J.
Exception.-Thc Metropolitan Magistrate in the CM of Madras
verify the cash balance at \ \ a.m. on the next working day before the
commencement of the work . for the day. This exemption does not
apply to 1he J udicial Magistrate in the m L.fussil.
(b) ln a1 office i n which there are no regular daily transactions or the
transaclions are few, the head of tbe office may, w'ttb tbe previous approval
of his immediate superior, order theclos.ng of the cash book, etc., less
frequently than every day, e.g., once a wee"k, btit the registers should be
closed and the cash balances verified ofo;n enough to pre wnt mal
practices and in no case less frequently than once a month.
(c) When the head of an office is absent on tour, the head mini sterial officer
shal\ attend to the closing of the cash accounts and th , verilication
of cash balance in accordance with the rules and the Jv:1tl of ch(; office
should verify the balance as soon as he returns to hcl:d-quar: t>.
Note.-T he hc!ad of the office, who has entrusted the work relating
to verification of cash balances to a gazetted subordinate,
should periodically review at least once in a half-war whether
1.hc gazetted subordi nate is discharging his duty properly.
Instructions under Treasury Rule 11
SPECIAL TO THE FOREST 0EpAR1MEN l .
If. however, a Di tric. Fe res, Officer is absent vn :our whrn his niont!ily
ck,sing cash balance has 10 b verified .:nd cer.if ied .or is so i
ncapacit a.ed by sick ness tha1 i l is physic Uy impossible fur him to a tte nd
te thesi: dut i es t he ::enior subor d i nat forest off icer present.
3 , Cust ody r,nd ver if icat ion 'of the treasury balance
(a) The bulk of the cash balance in t he treasury shall be kept in
treasury strong room under the double locks.
15
THE TAMIL NADU TREASURY RULES
CUSTODY Of MONEYS RELATING TO THE GOVERNMENT ACCOUN
g6
THE TAMIL NADU TREASURY RU.LES
CUSTODY OF MONEYS RELATING TO THE GOVERNMENT ACCOUNT
87
TAMI NU TRSUR.Y RULES
CUST90Y OF MONEYS RELATING TO 1HE GOV ERNMENT ACCOUNT.
(A Group) 113-15-15
88
11I.B 'i'A,MH.; NADU TREASURY ,RULES
CUSTODY OF MONE YS RELATING TO GOV ERN MENT
.
ACCOUNT.
.
(T.R. 11 SR 3 INSTNS 4-5)
(f) The doors and windo:ws of the strong-room should be kept permanently
closed and Jocked, except during the time necem1ry for movi ng coii: or
other valuables into or out of it. As an t,xception to this rule, the openi
ng of shutters is permitted during otlice hours in an aper lure, w hich is
otherwise barrec', if i t is uecessary for the admission oflight or air to any
other part of the building provided l hal all coin and valuables remai n
(g) Dindigul padlocks or Sparling patent pad locks manufac tured at the
Sparling Lock works at Aligarth sho:Jd be used as the double tocks on the
er.trance to a strong-room, and also on t he double lock recc-ptaclcs kept i
n the strong-room. They should be purchased though the fodian Stores
Deparlmcnt, New beJhi.
5. Treasury padlocks and keys.-( a) A regist er of all the padlocks and keys
belongi ng to the district treasury and its sub,treasurics should be mai
ntained in Form 26 and kept i n the strong-room <if the district treasury.
Separate pages should Qe assigned to the districl treasury and to each
sub-treasury, Each sub-treasury should also ke(:;p a list of its own
padlocks and keys i n the same form.
The Trea:,ury Officer or the Treasurer, as th.e case may be, should .
initial i n column l9) of the register agains et'.ch original key in his
charge as an acknowledgment that he has recei ved it. In regard to each
duplicate key, which is k<. pt in the box of duplicate keys under t h( join
custody of the Collf ctor and the Trcarnry Offi ce., a net.: should bcmade
to t hat cftect and initialled by the Treasury Off icer i n. coJ L.mn (7) of the
regis1er. The Ccllector should obta in an acknoledgement for the
sealed box 1.ontaining the duplicate key's of the padlocks used for the
entrance lo the district treasury S t rung-room, cc.. (see clt:use(f) below).
and the number and d ate of 1he aknowledgment should be no'.ed in
the register i n i.he appropri<tte pl<1.ces. The Treasury Officer should
obtain an ,,cknowledgment from each Sub-Treasuy Off icer for the
ori gi nr.l sub-treasury keys i n his possession and 1he number and dat e
of each acknowledgment should be noted i n the register i n tf'.c appro
priate pla ces.
All padlocked boxes, Jocks, keys used for remittance purposes
aro the property of t he Reserve Bank which will te responsible for
repairs to and r placements of sLch boxes, .locks, keys, etc, AU
Treasury Officer5 and Sub-treasury officers should maintain a separa
te accornt of all such articles in 1heir custody i n the form prescribed
by the Reserve Bank. The boxes, should be marked 'R.B.M.' .ind r.sed
for remitt.ncc purpof es whc nect rnary. Any charges for repp,jr or
repJacc: mtnt of the1e boxes, tocks and keys should be inct.rred only
wi ,h1:hc pl'(l\iioU sanct ion of the Cvrrcncy Officer and debited to
the Reservo
But
S9
THE TAMIL NADU TREASURY RULES
CUSTODY oF MONEYS RELATI NG TO TH E'. GoV.EANl,;l:lNI ACCOUJ\'T.
90
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATING TO TIU! GOVERBMHNT ACCOUNT,
(.) Personal /\ ssht an1 (General), t o the Co11ector should put !h1
c\ n pl ka'. c kcy3 orthc lw() padlocks used on t he entrance to the district
, r:'''- >t"y s rong-rnom ;1.nd t hose of t he 1wo pad locks used onthe duplicat
e
. keY rcccpack i no a small box fi'tell. with a Dind igul pad lock or a
Sp,r]inz pa'.cm p:dlock and keep enc lcey 0f this box himself, thedu
plicate kcy bci ,;g kcp' i n 1 hc r! u plic,r e key rcccp-1' aclc. He c:hould
sc?l this box wi, l; t hi1 rrivat c seal and deposit il wi:h the Agent of the
neat est br;111ch of tl1e S:ate B nk cf ln0. ia if lhcre is any such branch in
H,;c1istrict Otherwise, he should scn.J t h c;calci hox t o t he cun ency
0fbcer of t he R eserve d,i nk nf I w]ia. Ma( 1 rns, if 1 he post from his
hca(!quarters r,rhcs Ma,Jra<; in one d ay, an,J if no1 , he sh0uld send it to t
he Collec'u whose head quarte1s is nea t est t o his ow n for cust ody in
that dis rict 1reasury Once a year i n April, the Collector should sem1.,
for the box, examine t he keys, lock t he box and seal it again wit h biJ
private seal anr\ rc:um i1 lo the appointeli person ; he should also make
a note at t he same lime in t he register of pad locks and keys stating t ha!
he has cxami ne.J 1hc keys an l fou n 1 t hem l o be correct.
lfi) I n t he sub-treasury at Mad ras, the two strong rcoms used
91
nIE TAMI[; NADU TREASURY RULES
CUSTODY OP MONEYS RELATING TO TllE GOVERNME:t,,'T
ACCgtJNT (T.Jt.
11-JSSTNS
5-cant.)
(j)
(k) The Director of Treasuries and Accounts may modify these instructioris in
matters of detail to suit local convenience, when necessary but there should
be no departure from the essential instructions relating to iAlportant
matters, such as the responsibility for the custody
of
duplicate keys, the examination of duplicate keys periodically and when
there i$ a. transfer of charge, and the report to be made when a key is
lost,
92
THE TAMIL NAbU TREASURY RULES
( .USTQI.)Y OP MONEYS RBLA'<'ING TO THE GOVERNMENT ACCOt:lNT
5. Rsponsibilitie of the Treasurer and the Shrrdf for the handling of moneys
and the security to he furnished by them.-The Treasurer shall be respor
sbile for the handling of the moneys at a district treasury and tihe Shroff
or Shroffs .t a subtreasury. Every Treasurer or Shroff shall be
required to furnish sufficient security to protect the Govenment against any
loss that may be caused by negligence or fraud on his part. The security
bond shall be in the form prescribed by lhe Government for the rurpose
after a Treasurer or Shroff vac:'.!.tes
93
TilE TAMIi.: NADU TREASURY RULES
CU:!!TODY OF MONEYS RELATING TO THE GOVERNMENlf ACCOUN
(T.R. li-S.R.
5-6-INSTN.
6L8)
94
THE TAMlt NADU TREASURY RULBS
CUST8DY Ol' MONEYS RELATING TO THE GOVERNMENT ACCOUNT
(T.R. 11-S.R. 6)
8 (b) below.)
(ii) In bags of uniform size and contents piled upon trestles Bags made of net
material sl1all always be used for storing whole rupees Tkis method
must not be adopted unless every door, window, draia, sky-light,
ver,_tilator, or other aperture in the walls or ceiling of the streng-room is so
closed, as to make it impossible to insert any rOd. or instFumen.t illto the
strong room.
(iii Temporarily in preparation for making a remittauce in
stout boxes capable of containing Rs. 4,000 to Rs. 6,000 ea.ch, nailed
down and bound with iron, without gunny covering or ropes. The
iron hoops on each box. should he rivetted or nailed together where
they e.mss. Each box should bear a number and the name: of the
despati;bing treasury cut into or painted oQ it.
'
95
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATING TD THE GOVERNMENT ACCOUNT.
of one denOminatio,1only.
7--.cont.) .
97
tiIB TAMIL NADU TREASURY RULES
CUSTOi>Y OF MONEYS RELATING 'IO THE GOVERNMBN'l ACCOUNT.
(ii) SUB-TREASURIES
98
THE TAMJL NADU TREASURY ROLES
CUSTODY OF MONEYS RELATJNG TO THE GOVERNMENT ACCOUN1'.
99
tlIB TAMIL NADU TREASURY Rt.JI.ES
custoDY OF MONEYS RELATING TO TIIE GOVERNMENT ACCOUNT
(T.R. 11-s.R. 8-cont d .)
(d) Such Treasuries other than Madras Taluk Treasury and Nandanam
Sub-Treasury ;-
(i) When the Sub-Treury Officers goes on leave, lie shall hand over his keys
to t_he Assistunt (Double Lock Officer) who will receive the keys af ter
handing over his et of keys to the Second Assii.tant in thC case of
Sub-Treasuries where there ure more than one Assistant or to the
senior most regular J unior Assistan t in the co.sc of other SubTreasuries. On such occasions, the As:Jstant
(Double Lock Officer) shall perfonn all the duties of l he Sub-Treasury
Oll"icer.
(ii)When I.he Assista nt (Double Lock Officery goes on leave, he shall hand
over th double-lock keys to tlie Second Asistant in the case of st,blreasuries where there are more than one Assistant ito the senior most
regular Junior Assistant h the case of other Sub Treasuries.
. {iii) During- the simultaneous .r_b5ence ' of both the ,Sub- Treasury
Officer and the Ao,SJ":1 ant (Double Lock Officer ), the Treasury Oflicer
shall depute one of the Account.mt Grade U from the District
Treasury to perfm:m the dutis of the Sub-T reasury Officer.
'
..1
100
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATING TO THE GOVERNMENT ACCOUNT
c shB:ll hand ocr his .two sets of keys to the Sub-Treasury Officer,
Grade, I who will receive them af ler handing over his keys to the
Second Assistant of the Sub-Treasury. The Sub-Treasury Officer, Grade
I, and the Senior Assistant will operate the Sub-depot. The Sub-Treasury
Officer, Grade l, and the Second Assistant will operate the main
depot.
(iii) When the Seninr A .>i-1tant goes on leavC , he shall hand over his keys to
thei Second Assistant of the Sub-Treasury. The Sub-Treasury Officer, Grade
II, and the Second Assistant will operate the sub-depot
(iv)I f one of f he three officer. 1 holding sub-treasury keys has to go on leave when
101
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATIJ'<G TO THE GOVER1'.l'MENT Al'!COVNE
102
THE TAMIL NADU TREASURY RULES
CUSTODY OF
RELATING
GOV ERNMENT MONEYS
ACCOUNT
TO
THE
Deleted.
!OJ
THB ,TAMIL NADU TREASURY RULES
(f,JSTODY OF MONEYS REL ATING TO THE GOVERNMENT
,\CC...OUNT.
charge of a
Depnty
Tahsildar the
procedure laid down in subsidiarv rule 8 shall Pe folloV''"'d mutatis
mutandi-s. '
-
(A Group) 113-15-1/'
104
THE TAMIL NADU TREA"URY RULES
CUSTODY OF MONEYS RELATING TO THB GOVER.".ilM6NT ACCOUNT.
(T.R, 11-INSTN-9)
work
105
'tBB TA.MU.. NADU TREASURY RULES
CUSTODY OF MONEYS RJ::LA'l'ING TO THE GOVMENT ACCOUNT
[T . R . 11-lNSTNS,
9--11]
a1
in indi-
Vlli llal cases for the 'issue of stamps and opium, a c"llcct1ng depo
106
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATING TO THE GOVERNMENT ACCOUNf ,
[T , R, 11-lNSTl\S. 11 -13}
hould hold the key of one of the iocks, and the key of the other
should be h eld jointly by the CJe1k-in-charge and the Tre<.1surer
or thi.; Treasury Pay Office. The keys of the double locks used
on t le cntranc--e t.J the strong-roum 1l1 which the currency che.c:;t
is kept hould also bi.-: hdd in the o.ame manner. The Treasury
Olficer s,h0uld ne'-ef, under any circu mstances, hand over any
dou bk Jock key held by him to any one other than a Government
scrvmt who has been duly authorised to take charge of the d u tjes
of J1is post f rom him. The d uplica te keys of the double locks
pl acct:I on the currency chest receptacles and the entrance to the
currency chest strong-room should be kept in a 5ma!l box under
doubl e locks, which should be sea l ed with the private seals of
the Treasury Officer and the Clerk-in-charge and the Treasurer
of th e Trtasury Pay Office and sent to the Currency Oifaer,
Resenc Ban k of India, Madras for safe cutoc!y. The box sl1ould
be sent for once a year in April and returned after verif ying the
Contents. The original keys of the double looks used on this small
box should be held i n the same manner as 1hc: keys of t he othe:
double locks used in connection with t he cu rrency chest, u
prescribed above. The duplicate of the key held by the Treasury
Officer should be in the custody of the Collector of the d istric and
the d upl icate of th e key held joi ntly hy the t wo treasu ry P.1y
Office ofllciab hoiild be in the custody of the Agent of the parnt
branch of t he State Bank of India.
12. At a treasury which does not t ran sact its cash bui;iness
through the Bank, an entirely separate or receptacles should be
set apart for the contenh of the cu rrency chest and kept under doubleJocks. The keys of these double-locks should be held in the same
, manner as the keys of the d ouble locks placed on recep tacles med
for t he double-lock tresury balance-Se subsidiary rules 6 (a) (i)
and 8 (b)-
13. (a) The notes and coin held in the currency chest should be kept
q uite .distinct' from the .treasury
balances and should
not be
touched, except in accorda-:1ce wii h the ru le contai ned in th
ig Code or 1he instruction of the Currency Officer, Reserve Bank
of India, Ma dras. The procedu re de:C:cribed in subsidiary rule 7
for receiving moneys inlo, and issuing moneys from, double locks
should be followed in making deposits in, or with clra wah from,
the currency chest, subject to the further require,. men ts prescribed
in clause (b) below when t!.1e cu rrency chest
is
.in the join t cu:,tcd y of t he Treasmv (lfficcr and the officials of a
'fi'easury Pay Office.
; 1'. j
161
THE TAMIL NADU TREASURY RULES
CUSTODY OF M.ONi!S RIOLAllJ\ G 10 THE GOVIRNM.'.IN1 PCCOL NT
as correct for deposit i n the currency chest after makir g the prescribed
examination, he should sig:1 the sli p. I n regard to rupee coin brought
by the Treasury Pay Office otlicials for d eposit in the :;mrency chest,
the Trea,;ury Officer should follow the procedure descrited in snbsidiary
rule 7(a), and should also, as a test check, pick out at rnndom from the
contents of each bag, when emptie,l into the scales for weighment.. not
. Jess than ten per cent of the contenls, i.e., Rs. 100 out of Rs. l,O{IO 3.nd
verify, that th.ey are genu ine, current rupees. lf any unc11rent or
counter feit coi11 is detected a<; a result of this test check. T he Treasury
Officer should ordin:uily test all tl1e coin that was brought in thi.: bag
co;1e, rned. A sli p in Form 35 bearing the signat nrc of t he Cashier and the
Treasurer of ,he Treasury Pay Office shotlk\ be brought by the Treasury
P.iy Office officials along with each bag of cnin. If the Treasury Officer
accepts the bag of coin as correct for deposit in the cum:ncy chest after
carrying out his iest check and watching weighment, he should sign the
slip.
NoTE .-If the signature of eit her of the Treasury Pay Office official
hi3 name should be written clearly below the signature within brackets.
14. lhe followi ng i nstruct ions apply to all currency chests for which the
Government are responsible :(i) Transactions should always be i n m ultiples of five hundred rupees with a
minimum of one thousa nd rupees.
( ii) Nickel fifty and twenty-five paise pieces and cu pronickel and
bronze coins should never be deposited i n the chest.
los
THE TA.MIL NADU TREASURY RU
CUSTODY 01! MONEYS RELATING
To Tan GOVERNMENT
[ T. R.. 11-INSTNS.
ACCOUNT
fl4-15]
109
'rHETAMIL NADU TREASURY RULES
CllSTODy OF MONEYS RELATING TO THE GOVER'NMENT ACCOUNT
docs
not transact its cash business th rough the Bank should be
verified at the close of each month hy the Govern ment
servant \\ ho verifks the trca,;ury balance under
Treasury R i de
4 (3) subject to the conditions stated there.
!IC
THB TAMIL NADU TREASURY R ULES
GOVERNMENT
A::cmn
11-lNSTNS . -15l'On;.J
'"
Form 38.
(3) Number und dittc of the cr,vering letter
report i n Tamil NaC:u Trcasmy Coc:',c Fo1 m 38.
accompany the
111
ant-General.
16. Stam.os.-The bulk of the stock of adhesive stamps and stamped papers
should be kept in the doublelock strong-room. Every place in
which any stamps are stored shOuld always b kept pnperly Dry stamps
should be macte u p for recepti on int o double lock i n parcel each of
'Yhich contain known quantity of stamps Of a single denomi nation. In
a d istric, treasury a limited amount of s.amps, not exceedi ng the
probable amounL required for sale during a week, may be kept in the
Treasury sole custody under single-J ock. In a sub-tre asury a small
stock of stanips required for current purpose. not exceed i ng a maxi
mum a.ccount which the Treasury Office should fix for eachsubtreasury mavbe kept in the sub-Treasury Offcer' sole custody under
sinily-lock. Stamps should be sold from the single-lock store. The
Madras Stamps Manual contains the detailed rules regai d i ng t he
custod y, etc., of Stamps of au kinds.
When a supply of stap is rcccivec1. at a treasu ry, the Offcer-in-ch
a.rge of the f r;.'asury should personally examine the outward appeance
of the boxes or packets and satisfy himself that they bear no marks
of having been tampl-red with. He should, hrwe them opened in
bis presence and the conten'. s of each box or p::i.cbt should be counted,
either by himself or in his presence, immedia:c\y on its bei ng opened .
He should compare the number and value of the stamps received with
the invoice or the passed indent, and send a receipt for them at onco to
the Government servant Who supplied them.
17. Banderols-The procedure prescribed in instruction 16 above should be
followed generally in regard to the -receipt, custody and js such of
banderols also,
(A Group) HJ-1':>-US
112
TIIB TAMIIJ NADU TREASURY RULES
CUSTODY OF MONElS RELATING TO THE GOVERNMENT ACCOUN'.i."
18. Opium.-The main stock dopiu m should be kept in the don blt lock
strong-room i n one or more dou hie-lock receptades, the keys 01 which
should be hcld in the same manner as those of dou ble-Jock recep ta
cles u sed for moneys. Ina district treasur y no stock-need ordinarily. be
kept in the Treasur er's sole custody, but, if it is fou r;d necessa r y in
practice to permit the Treasurer to keep a smdl a mount of opiu m u
nder single-lock, the Treasury Officer should , with reference to the
conditions in his district, fix the ma ximu m amou nt which may be w
kept.
Sales should be made from t he single-lock store, if there is
one. In a sub treasur y a small amount of opium
requi
red for curr ent pur poses not exceedi ng a maxi nu m a mou nt wl1ich
the Treasur y Officer should fix for each sub-treasur y may be kept in
t he Sub-Treasur y Officer 's sole cu stody u nder sin.gle-lock and. opiu
m should be .sold frcm the single lock store. The Madras Excise
Jy[anual c ontains t he detailed rules regarding the cu stody, et c., of
opil' m.
The Treasury Officers and Sub-Trea sury Offi.ceJ"s shilll conduct the
annual physicc1l verification of the stock of opium in the District Trea
St1ries and St1b-Treasuries respectively on the last Working day of March
ea ch year and furnish the required certificate of verification to the Director
of Treasuries and Accou nts a nd the Collectors concerned.
CASH CHESTS, VALUABLES, ETC., RECEIVED AT THE TREASURY
FOR SAFE CUSTODY.
(a) Ss:.aled boxes purporting to contain jeweJJary or other valua bles brought
into courts of Jaw under the Civil or Crimin;,J Rules Of' practice and
sea_Jed packets co!lt aining ganja_ and a:rium"confiscated by the cour ts,
p.rovl'!ed that a wn tten reque:sls is rcce1ved frcm the presi ding Offcer
of the Court.
Norn-As "an exception to thi1> Rule, the Fisheries Department may
deposit bot h the original and duplic:i.te keys of the clmnk godowns for
safe c:.i:.tody,
(b) Seialed pacKets purporting to contain duplica!I} keys and pad locks af strong
rooms and curroncy'clms s of the branches of the State B:mk of India,
sealed boxes purporti ng to contain d1p]icato keys of the padlock; med on
remittance boxes hekl by the ager ts of the State B'l.nk of mdia on
behalf of tI;e Recrve Bank of mdia and sealed boxes or packe':s purport
ing to c\'ntain duplicate _keys of the pa<llocks used on the doLLb1e-1ock
cash chest m the collect1on repor s under tl;e ccntrol 0 f the Revenue
Department.
113
11iB TAMIL' NADU TREASURY RULES
C.USfODY OF M03Ys REL ING TO THE GOVERNMENT AC.C.'.OUNT
{T , R, ll-INSTNS. -19]
eposit b.:ith the original and duplicate keys of the Chunk godow ns
for safe custody.
(d) Cash chests of Co-operative Land Mortgage Ba nks.
(e)) Box containing the duplicate key:, of the cash chests of local bodies,
and
(f) sea led packets purporting to contain duplicate keys of hon safes and cash
chests i ncluding trea ury chests, of the Union Govern ment depart ment ,
and
(g) saled cash chests and scaled packets pm po.ti ng to conta in
VJ.luables not fa lling unde1 cla uses (a), (b), (c), (d), (e) or (f) above
and iron safes and chests of private ba nks, provided that no such safe,
chest or packet may be received unless the Cclk ctor has issued an
order in
.;onsultation with the Tre.:.sury Officer a uthor iz.ing the t.eau1y 1o :receive
it for safe custo dy.
114
Tiffi TAMIL NAOU TREASURY RULES
THE
GOVERNMENT ACCOUNT
(T. R. 11-INSTNS. 19 Cont)
(h) Sealed. packets purporting to contain duplicate i::eys of private ban ks
provided that there is no branch of the State Bank of India operati ng,
provided that no packets shall be received unless the Govern ment have
issued an order authorizi ng the treasury to receive it for safe custody and
provided that the bank accepts the following conditions:(1) To pay a f lat-rote of Rs. 5 per annum or part thereof per packet
containing tho duplicate keys of the ba nks for safe custody irreS peC:tive
of the size the packet :
(2) that t11e fee sJiall be paid in a dvance before the end, of the first month in
each subsequent yea r, failing which the keys sha ll be re turned to tlle
depositor. The keys may be returned to the depositor at anytime,for
special reasons, in which case. the whole or part of the fee alt'eady paid,
shall not be refunded.
(3) that the packets to be accepted for safe custody by the trea surit:s shall be
;;1::akll properly before they are banded over to the trea suries.
Hl
THE TAMIL NADU TREASURY RUkES
CUSTODY OF MON EY RELATING TO OR STANDING 11'1 THl
GOVER N M ENT ACCOUNT.
(T. R. 11-JNSTNS.19-cont.).
116
THE TAMIL' NADU TREASURY RUI.BS
CSTODY OF MONEYS RELATING TO OR STANDING IN THE
GOVERNMHNT ACCOUNT.
con.fis-
'
Board.''
117
11m TAMIL NADU TREASURY RULES
:.;osTODY OF MONEYS RELATING TO OR STAl'Jl)f NG IN THE
CiovERNMENT ACCOUNT.
118
,<
>:harge of any key of a cash chest received for safe custody. The
Treasury Officer or t he Sub-treasury Officer as the case may be, is
responsible only for duly returni ng the sealed chest with the seals
intact when the depositing officer sends the necessary acknowledgement.
If th chest is duly returned with the seals intact, the depending officer
rcmams fully responsible for the correctnes of its contents.
NOTE,-The above procedure will apply to the cash chests of "'Co-operat ive
La nd Mortage Banks and scaled boxes, contai n ing jewels belongi ng to t h,,
temples of the Derasthanam i n Pudu kottai Divisicn of Tiruchirappal!i
Dist rict.
Norn 2.-This procedure will also apply to sealed ooxes purporting to
contain jewellery or other \ aJuab]es deposited under the Civil or Crimina l
Rules of practice.
NoTE 3.-In the absence of the District Wc,fare Officer on tou r, the
Huzllr Sarishada r or t he H uzllr Hea d Clerk may sign on his behal f in column
3 of the register in Form 39 for t he return of h is cash chest f rom t he
t reasu ry but this Will not affect the District welfa re Officers responsibil i ty
as head of this office. ,
22. The Treasury Officer or the Sub-Treasury Officer, as the case may be,
should verify the presence of all the sealed chests and packets in safe
custody i n the treasury periodically at i ntervals not exceeding one year
satisfy himself that the seals on each chest or packet are ,,.tact and
note the result of his verification in the safe custody register. Whenever
a Treasury Officer or a Sub-Treasu ry Officer hands O\er charge
(otherwise than temporarily in such circumstances that the Government
servant temporarily in charge will have no occasion to deal with the
articles in safe custody), the relieved and the relieving Government servant'
should personally ha11d over and take charge, respectively, of all the scaled
chest and packets in the safe custody i n the treasury, and sign the safe
custody register in token that they have done so. Whenever the Treasurer
of a ditrict treas ury or the Dou ble Lock Officer of a sub-treasury
hands over charge (otherwise than temporarily in such circumstances that
the Government servant temporarily i n charge will have no occasion
to deal with the articles in safe custody), the relieving Governml':nt
servant should verify the presence of all the Sealed chests and packets i n
safe custody in the treasury and note result of his ver'fication
in the safe custody
register.
The Treasury Officer or the Sub-Treasury
may be, $hould verify the presence of all the Officer, as the case
sealed chests and
.,
119
ACCOUNT.
(A Group) ll 3-15-19
12C
0
16--S.R. l.)
GENERAL.
Subsidiary Rules under Trea!fury Rule 16.
121
THE TAMIL NADU TREASURY RULES
WITHBRAWAL OF MONEYS PROM THE GOVERNMENT ACC0UNT.
The treasury shall receive and carefully scrutinize all bills and other
vouchers presented. Ifthe Treasury or Sub-treasury Officer is satisfied that
a b-ill or other voucher in order and that the claim is one which he is
authorized to pay, hC shall sign <\ payment order on it. Payment shall
be made accordingly and entered in the accotmts,
At a pla ce where the t reasury transacts its cash business through the
Bank, he shall make all Government payments other than those included
Bank.
In Madras Ci!y every Bill or other voucher shall be presen ted at the
oiiicc of the Pay and Accounts Office r for pre.audit, except when the
Government have specially prescribed a differen t proced u re ( see
i11struc tions 8 (c) below).
Claims against the Government relating to the Forest, Public Works
Departments shall be presented in the departmental Government servants
concerned who a re authorized to draw cheques on the treasury in respect
Of a ll authorized expenditur e other than expenditure of the following
classes for which bills shall be drawn and presented at the treasury for
p\l yment in the usu l manner (i) Expenditu re incurred by the C.iJ.ief Cons!.:r ,ator of Forest en
Ollls presented at the Office of tbc Pay and Accounts Officer.-
(ii) Expenditur e incurred in the Public W,-, rks Department 011 pay, travelling
allowanee, and contingencies not charged dir..ctly to works.
(i i) Deleted.
When a Governmen t servant of anotner departmen t is a :.itbcr izcd
t ujncur expenditure on a ccounts of the Forest Depa rtmint or the P.;blic
Works Depo rtment a ga inst tl;e app,c,priation s placed at the d1spc s,d
of the Forest Depa1trnept or tn.e PuNic Woiks Depa rtment, he :clw.il
have authority to dra w cheques or bills on the treasury as a Forest or
Public Work Foreskr in the same way as a Government servunt of the
Forest Departmeu t or the Publico s- Departmen t as the case may be
THE TAMIL Nj\.DU TREASU RY RULES
WnuoR.AW AL OF MONBY FRO( Td' B GoVERN.\t:ENT ACCOUNT.
The following subsidiary rules and instructions lay down the detailed
procedure to be followed by drawing officers in preparing bins and other
vouchers and the cheques to be exercised by the tr<-:<-..sury or thebank before
making any payment. Rules 17-29 of the Tamil Nadu Treasury Rules also
relate to t hr.:sc matters.
The duties imposed on the Treasury Officer in the rules and instructions
mentioned above shall be performed by _the Forest Dis c.rsing Officer in
:espect of oayment made by him without presenting bills at the treasury.
(6) the major head comprisi ng such-major head (where necessary) Minor head,
sub-head, detailed head and sub-detailed account hrnd to which the
charge (or each part of it), is qebitable;
(7) the allocr,tion cf ihc charge betv..een Governments (1r;_clt1d ing the
Central Govern-r,ent) and departments, if any, such ['!location 1 necessary.
1)'n
'\ r-11
4-v0)0
..:Jt
THE TAMIL
a)) '\\ \vn
rn
124
11fB TAMIL :NAbU TREASURY RULES
WJTHDRAWAL OE MONEYS FROM THE GOVERNMENT ACCOUNT,
(e) ) Whc:n a charg.:: is debitable to more than one 1rnJjor h'::n.d of account,
the drawer shall ordinarily present a separate bill for !h: amount
debitablc to each major head but a single bill shall be prepared for th
year and or allowances of a Government servant or an establisu lllJ nt
debitable to two or mor.:: major hads. Wh.jn the whole char;e is m.:t
from the revenues of the State, In respect of payme nts by Govcrn m.mt to
privat J parties outside the StaL by means of bank drafts, the
commission due to the bank for the purchase of the draft , shall also
be indud, d in the bills pn.:pared by the drawing officers. Correct
co111mis sion du.: to the bank in respect of the proposed r0mittancc
hall be
as<.:crtai n.,d befor0 band from the bank and classifii::d separately under
contingencies' of the drawing _office-rs concerned.
(h) Unless the Gov.::rnment have exprssly a uthorized it in. th case of any
specified office, no bill or other voucher and no paymew.
125
THE TAMIL NADU TREASURY RULES
WlTIIDRAWAL OF MONEYS FROM THE GOVERNMENT ACCOUNT
126
THE TAMIL NADU TREASURY RULES
WnaDRAWL
OF
MONEYS
FROM
THE
GOVERNMEls/T
ACCOUKf ,,
{c1) WQ.en t he <irawer ofa bill other than a bill tor pay, atlowances,
leave salary or pension, desires tha' t he t reasury should remi the wl10le
or a p&rt of he ,amount of he bill to a person or persons (other than
the t.rawer) by pos:al money order, the necessary money order form or
forms <i.uly filled !lp, except for t he d ate and the Treasury Officer's sig.
nature, shall be presented with the bill and the drawer shall show bot h
t,i.e amoum o be sent by money ord er a.nd t he commission d ue on i,
as deductions in the bill.
'
GOVERNMENT ACCO_UNT.
129
THE TAMIL NADU TREASURY RULES
WITHDRAWAL- fJF MONEYS FROM THE GOVERNMENT AOOOVN
[T.R. 16-S.R.
2-cont.J
'
send along wit h each si.;ch bill, r:. posta l m incy ord er form duly filled
up exccj:,t fur t he date r.\nd t he Treasury Oftici!r's sign:.ture. The money
thLt pt rson specif ying his n.me as well as his d esign .tion. The person
specified inthedrawi ngofficer sendorsement sh<1 II nc t re-endorse the bi1lctherwis tha n to a bank 01 a messenger collection only. A b::nk shr.11 not re..
endorse any such bill otherwise than to a messenger fo1CX>llection only.
in a ll, three Cnd orseme nts .re permissible i n such c, ses, pro\<icleil tha t
of t he three one is fo the pc1yees" h1nker and one is tO fl messenger or
agent for collection only ; and
Explanation.-In this rule "i.n r.gent ,. me:ms f!.DY bfi.'rik f!.Cti ng z.s a
Collecti ng agency for imd on beh>'.lf of the P"Yee's b2 nker.
Note.-(1) Cheques d rn wn direct ly on thf b2.nk without the i
nterver. Non of the Tre sury Officer u.re negotic.ble in1ru ments r-.nd arc not
subjeet lo the pro'f'isions of this rule.
{ When a illis presentd by a person who is not the drawing
officer himself or hts d uly <'.uthon zed agent (b'.!.nker} he sh,.11 be req1
:ircd,
to prod uce a letter, in T.N.T.C. For m 103, authorising hi m to receive
p: y.ruent. The sign:.t ure of the messeng, or his thu mb imprer:sion
r illiterate, sh'Lll be t:1.ken on the bill as proof th1t the messcngu,
ac'ually received the money on behalf of the drawing o.
130
THB TAMII..: NADU TREASURY RULES
WITHDR.AWAL OF MONEYS FROM
nm GOVERNMENT
ACJUOUNT
off'
1.1. f
131
THE TAMIL NADU TREASURY RULES
WITHDRAWAL OF MONEYS FROM
nm GO\'ERNMENT
AOCIOUNT
Note.-( 3) The p1rticu lars of t hC lost bills for which non-pa yment
certi ficates r.re issued by t he Tre11.sury or the P.:<.y 2.nd Accounts Offiee sh".ll
be entered i n a register i n Tr.mil N,du Trec.su ry Code Form 115
m .int:>.ined by it. This Register should be verified before a dt1pliCt1.te
billlcheq11e is p,rnsed for pa yment by the Treasuryor the Pa y 2 nd
Accou nts Office nd the Certifice-te of verific:".tion recorded on
the.bill/cheque by the officer p:1.ssi ng it for p:1. yment. .
(s) Every receipt for a suni exceeding Rs. 20 shall be duly stamped by the
payee with a ten paise revenue stamp, subject to the exemptions, etc.,
listed in AppenWX II.
.
132
THE TAMIL NADU TREASURY RULES
WirHDRAWAL OP MONEYS FROM THE GOVERNMENT ACC0UNT
(u) Every drawing officer shall attach to each bill or voucher presented at the
treasury for encashment a slip in Form 100 duly" filled in. The
slips.will be detached and returned to the drawing officer with the
voucher number and date of payment noted thereon, as soon as possible,
after the bills have been paid at the treasury or the Bank and voucher
numbers have been assigned to them.
A register in Form 100-A shall be maintained in the treasury for
keeping a record of the disposal of the Treasury voucher slips. On receipt
of the Treasury voucher slips from the treasury, the draw_ing and disbursing
officer shall note down the Treasury voucher number and date in the
register in Form 70.
Note (1}-Deleted.
. Note (2)-Drawing officers under the Commissioner for Government
Note. (4) The Tamil Nadu Treasury Code Form 100 need not
be attached inthe case of educational grant-in-aid, scholarship and stipend
bills. The Treasury Officer will endorse a ceitificate of payment on n,
" Not payable ", duplicate bill and transmit it to the prescribed depru.
mental controlling officer with the voucher number and the date nOteu
therein.
Note.-( 5) The Tamil Nadu Treasury Code Form 100 need not be
attached to Salary and Travelling Allowance Bi11s of members of the
State Legislature.
Note.-(6) The Office1s who are appointed by the Chairman, B e ard cf
133
tlIB fA.Mii NADU TREASURY
Ru.LES
{T.R..16-S.R; 3-INSTN.-l]
Note.-(}) The Tar.ii Nadu Treasury Code Form 100 need riot be
tlttached to the remuneration bills relating to the Tamil Nadu Public
Service Commission.
lnstrUCtions under Treasury Rule 16.
1. 'I'he procedure for drawing pensions is laid down in subsidiary
'
134
tiIB 'tAUi.: NADU TREASURY ROLES
WITHDRAWAi. OF MONEYS FROM THE GOVBRNMENT o\OC'llONI
tr.a.16-s.a.3-4]
(d) A cla im by a ga zetted Government servant for travelling allo.,;.. ance
sh::l ll be presented on a bill in Form 43. When the Government servant bas
tra velled by a cir cuitous route, he sha ll state the reason fer doing so in the
bill. When he claims actual elX.penses, ,he shall in tht. absence of any
order to the contrar y, set them ou t in ddail. Whe n he cla ims
travelling allowance on accou nt of any members of his fa mily he shall fur
nish a certificate showing the nu mber <.' nd relationship to himsdf of t he
members of his family on accou nt of whom he makes the claim and a ll
other releva nt deta ils.
When he claims the cost of carriage of persona l
effiects or a conveya nce, etc., he shall furnish the receipt granted by the
railway or steamer compa ny for t he amou nt actually paid. A tra velling
allowa nce bill shall be countersigned by t he con trolling authority
prescribed i n t he Ta mil N2.du Travelling Allowance Ru les, except when
the Gover nment have, subject to t he submission of a detailed bill to the
controlling authority authorized pa yment without such counter.signature.
[see Ar ticle 82 of the Tamil Nadu Fina hcia l Code Vol.I)
Notrs.-( 1 ) A Government servant sliall use: tfu, Gazetted Travelling
Allowance Bill form (Form 43) for perfi::rring transfer travelling allowan:i
claims on transfer form a non-gazetted post tA
gazetted post
(2) Form 43 shall Oe used for preferring claims for travelling
allowance by non-oflkial membern of Government Committees K]Boili I &
11 class). However, the travelling allowance claims of the non-official
members of the District Development Councils may be preparedi in Fonn
52.
(;' I
i{e) Oeleted.
135
THE TAMIL NADU TREASURY RULES
WifflDRAWAL OF MONEYS FROM THE OOVBRNMl!NT ACCOUNI'
[T.R. 6S,R.4-5,]
'&xception (1)--Deletcd.
Exception (2).-ln the case of pa yment of stipends, etc., to the Pro
bationar y Assita nt Conser vator s of Fore.:.ts during their period of
train ing, the Director of Forest Education, Debra Dun, shat draw the
stipends a nd pay the officers wit hout the officer s t hemselves
claiming personallt.
Nou.-Pay and allowances of a person who Is certiilcd bf a mqfltraW
to be a lunatic shOuld be paid in acoordance with the detailed procedU111
l)re&eribed in Artk:lc A of the Tamil Nadu Financial Cod.Cl Volume L
5. At his written request or order , bills relating to pay, ieii ve ela1y, tra
velling and other allowa nces of a Gover nment ser vant who is permit
ted to draw his own bills ma y be made paya ble to some well-known
banker or agent/ provided th<' t the recipt of the ba nker or agent shall
not b acceptei as afinal acquittance, unless the bill itself isduly endorsed
in Cavnur of t he bc1nker or agent by means of a distinct pay order , The
receipt of t he b:rn ker or agent a like, if it is recorded on t he bill ihelf or
separately shall be stamped unless the receipt on t he bill has already
been duly si.<;ned and stamped by the Government se1 vant himselC. No
re-endorsement of such a bill by the bank; or agent othe1 wbe than to a
messenger for col\ec1ion sha ll b,;, recognized [see also the second sul>
paragraph of su bsid i?.r y rule 2 (q)].
(A G<oup)-. 11,-15,-2]
136
Tim TAMIL NADU TREASURY RULES
WRHDRAWAL OF MONM FROM THE OOVBRNMliNT ACCOUNT
(b) An indemnity bond eXecuted by a bank or agenl for the pur pose of
drawing pay, etc., on behalf of a singfo Governmen t servant shall be in
Form 46, When a weU known bank for a film of agents acting
asbankers of good standing has a number of consitutents who are
Government servants and desire to draw their pay, etc. through it,
the Government, may, if theY think fit permit the bank (or film) to
execute a single indemnity bond in respect of all pay, etc., drawn
by it from the Government on beb.a lf of such Government servant.
Such a hon- r.h'.il\ b l,1 Form '1- J :]_ 1 ' 5111-ll b) dtdy s'amp)d.
t\jl;Jendix 12 (Sec:iom A .i.nd C).
[T.R. l6-S1R,
ACCOUNT
cont.]
(d) Gazetted Gor{!rnmwt serrants in th!! scales tht maximum of which are
Ps. l /100 and bdow.-All t ypes of claims of Gazetted Government
servants of this category will be dr,:1.wn by the heads of Office in the
same m<mncr as for non-gazetted csablishment but in a separate bi
n
138
nm TAM:11; NADU TREASURY RULES
\VITHDRA W/i.L OF MOliEYS FROM THE GOVERmfl!NT ACCOt!Nl'
(2) The pay and allowances of all Gazetted Officers except his own both at
their t ime of appointment and afler regularisat ion shall be worked out
by the head of office and the officers next in superior t o him i.n respect
of his own case, in consultation with t he TreasuryO:fli.cers or the Pay
and Accounts Officer, Madras concerned. No such consultation is
necessa1 y fol' sanction of periodical increments.
(3) The pay and allowances of t he O:fli.Cers of the above category can be
drawn by any Gazeaed Government servant working in the office onthe
uuthorisationof the haed of office, provided the pay and allowanceg includ
ing sanction and regulation of increment are determined by head ot
offices and test checked by the officer next in superior t o t hem.
[T.R, 16-S,R, 6-7.]
4. The service records of all the officers except his own will be main.
tained hy the head of office or if there is no head of office by his superior
officer or heads of department and that of the head of office by the Head
of Deartment.
NON-GAZETTED GOVERNMENT SERVANTS.
iY
!hem
tp
.. ..L..
139
11iB TAMIL NADU TREASURY RUt:BS
(T.R. 16-s..R._7-cont.)
Form 47 shall be used for bills for the pay, fixed allowances and leave
alaries of non-gazetted Government servants drawn by the head of the
office for 'disbursement to them. Sums due towards reimbursement of
the cost of special and expensive drugs purchased by the non-gazetted
Government servants and employees of local bodies drawing salaries
not exceeding Rs. 300 per mensem and their families shall be drawn in the
- -
--
--
140
141
THE TAMIL NADU TREASURY RULES
WITHDRAWAL OF MONJn'S FROM THE GOVBRNMENT ACCOUNT
142
THE TAMIL NI\DU TREASURY Rut.BS
WITHDKAWAL OP MONl!iS FR.OM 'IHB GOVBllNM.INT
ACCOUNT
'
r elating to Ooverrunentser vants of t he classes mentioned at the
beginning of subsidiary ru le 9 (other tha n peons in the Polfce
Department) prepared separ ately so as to show fu lldetails of na me_.,,
lea ve, etc., The tota1 of this pa y bill shat} then be enterecl in the pc1y
bill fN Government servants in superior .ser vice and the drawing officer
sha ll see that the gra nd total of the lrtter agr ees with the tota l
amount shown in the fair
copy .
143
THE TAMIL NADU TREASURY RULES
W(f HDRWAL OF MONEYS FROM
[T.R, 16
nm GOVERNMENT
ACCOUNT
S.R. ]2 -13 J
of the post should be d efined- but their lien shall have no reference t o
any particular inclivi<l.ual post .
,_
,_
144
11IE! TAMil.' NADU TREASURY RULES
W1THDRAWA,L OF MONEYS FROM THE GOVERNMENT ACCOlNT
14. Arrear bills.-Arre,.r pay sh'!.ll be drawn on .1 sepr.rate BiU <'- nd not i n the
ordin?.ry monthly pa.y bill . .The c.mou nt of <-.rrer.rs c}<"-imed for
each month shall be entered scp'.rr.tely in 1tie bill with ;. reference to
the bill from which the zmou nt w?-s omi.tted, or wi thheld, or i n
which it was recovered by deduction. If the ch.1m rel.tcs to "" n
altoWD.ncc or
special p::o.y newly sanctioned, the m:..me ofthe a1thority which
s2.nctioned it and the number and dr.te of the sanction order sh.n be
entered in the bill. Arrec.r bills mr.y be presented at a.ny time, subject
to t he Co nditions pre,cribed by the G'?vernment in 1ru'.t re::.rd (see
Articles 52-55 of the Tamil Nadu Fin:t ncml Code) r.ud m0 .y include c>.s
mr. ny items <'-S r.re necess?.ry. The d rnwi ng officer shi .ll certify in every
<'.rrer.r bill th-t no p:.rt of the fl.mount cl<'.imed hr.s been drawn
previously. A note of the 2rree.r bill shfl.Il invr.ri2.bly be made in the
office eopy cf the bills for the period to whic)1 t cldm pt:rtd s,
over _t he dLted i nitids cf the drc.wer c ( the ::nec.r bill, 1n order to
c.vo1d the nsk of t he ,.rre,.rs being ckimed over Pg'.in.
1
Note.-A tr<'-veUing r.Uow'.'. nce bill presented rftcr the end of the
mouth succeeding th2t in which the journeys Covered by tht'. ckims a.-i
performd sh,111 be t1e<'.ted 2.s 2.rrear bill for the purpose of thi s rule.
In the. case of the Polk\!. Department a note 0 the arrear bil! shall
invariably be made ( a) in the office copies of the long rolls in rpect of the
claims pertaini ng to Sub-Inspectors, Head Constables and Constables,
etc., whose n:i.mcs are not shown in the. pay abstracts and (1) in the
office copies of the Jong rolh i n th e districts and kardex in the Madras
City Police in respect of the claims 1,ertaining to Inspectors. Reserve
Sub-Inspectors and Reserve Inspcc:ors, whose names are i,:hown in the
pay abstracts subject to the condition that the
145
11IB TAMIL NADU TREASURY RULES
W'ITHDR,1.WAL OF MONf BS FNOM THB GOVER..,MENl >CCOU"iT
Ol
certificate f rom the head of the ::.}}d office to the effect 'that. the a.re: ar
was not . drawn before. The certiJicate should be; attached to the
rr.ear bill. As soon as the arrear is drawn, the fact should be
intimated to the old office of the officer-in-charge of which should
note the fact of draw<"J i n the original biU. In all other cases the
drawing officer shall furnish a certificate in the arrear bill to the'effect
that a note of the arrear claim haS been made in the omce copy of
11'o original bilL,
of inc!'.ement due to the retrospective
. Jn the case of arrears
completion of probation,
of the probation 'order of
with the arrear bill.
146
THE TAMIL NADU TREASURY RULES .
WrTHDRAWAL OF MONBYS FROM nm GOVBRNMBNT ACCOUNT
147
THE TAMIL NADU TREASURY RULES
WJTHD.l{AWAL OF MONEYS FROM urn GOVERNMENT ACCOUNT
(l.R. lo-IN
ST S -2.-3 -,eont.)
Oepartment wllo have to travel on duty by motor bus has been laid
down in Article 83, Tamil Nadu Financial Code, Volume I. The bill
kir the amounts should b.e prepared in Fann 53 andn should be sup rted
by the motor bu& warrants. The Superintendent of Police should c.heck
the bill and satis:fy himself that the rates chru:ged in the bill 1re not
in excess of the prev.ailing .rates for motor bus journeys. If Ille
bill is correct ,
the Superir.tcndent of Police should countersign
t iand either give a reference to tne travelling allowance bill in which
tach amount concerned wa.'> deducted or certify that all the amounts
rovered by .the bill wre actually deducted from the travelling
a Uowa_qce bills of the Police Officers concernecl
'
3. In the Public Works Department only certain he2ds -:if offi::;es i1raw
establishment bills. The Divisional Offic'er (Executive Engineer) fs
treated as "the head of the office " for the entire Pnblic Worb
, tistablishment e.mploycd in his division, ard should draw all pay and
travelling allowance bills relating to that establishment, except when
the Govcrnmenrt have specially authorizr,d one or more SubDivisional Officers in the division to draw their establishment bills in
avoid delay in mnking payments. The Execntivc F.ngi ncer shm1kl
pre.mt his establishment bills a' the district treasury and h0ul d attac
to each bill a memorandum sign0cl by himself, slJ)ecifying scpa rak l
r the lfQOLf M of.rash
.
148
THE TAMIL, NADU TREASURY RULES
WITHDRAWAL OF MO.NEYS FROM THE GOVERNMENT ACCOUNT.
General, Orissa).
Accoun,,m ts
(Bills audited
by
the Accountant-
Subordinates
(Circle scales).
OTHER
MISCELLANEOUS
PAYMENTS
SERVANTS.
TO
GOVERNMENT
17. Overtime fees. -Ever y bill on which overtime fees are claimed under the
rules In force or with the sanction of a competant authority shall contain a
certificale as follows :"Certified(l) that the Government servants for whom overtime fees are
claimed in this bill have actually earned them by working overtime ;
(2) that tbe period-; for which overtime fees are claimed in this
bill have been checked with the initial records and found to be correct
(3) that t\:e overtime fees are claimed at rates sanctioned bY a competent
authority, and
(4) th.at the overthne fees have been taken into accounts in calcdating the
income-!ax to b,;: recovered from the Governm:, nt servants noted in t
his bill.
149
THE TAMIL NADU TREASURY RULES
WITHDRAWAT OJ< MONEYS FROM THE GOVERNMENT ACCOUN'l'
When the overtime fees are to be paid out of fees collected fron.t
private parties, e.g., overtime fees of distillery officers, the drawing
omccr shall certify on the Bill that the prescribed fees payable by private
parties on account of' the overtime have been realized and credited into
tr.e treasury.
17-A. Bonus to employee in the Government Press.-Every bill, Qn
which bon us is claimed under the rules in force in 1he Printing Manual
'>hall contai n a certficate as follows :-
(1) that the Government servants, fer whom bonus i.s claimed nave actually
earned them by work done - over 1he minimum ,outturn ;
(2) that the outturn, for which bonus is claimed, has been checked,
with the in itial records and found to be correct ;
(3) that the bonus is clai med at rates sanctioned by a competent authority ;
and
(4) that the bonus has been taken into account in calculatin& income-tax to be
150
lHE TAMIL NADU TREASURY .RULES
WITHDRAWAL OF MONEYS FROM THE GOVERNMBNT ACCOUNT
(i) The hc:i ds of necount relating to eontingent expenditure., i.e., the snblea<l of . appropriation, the detailOO nccount head, and the
descriptive item subordinate to th detailed account head, are generall y
pri nted in the forms prescrihed fo:. the purpose, 'accord ing to th0
needs of the dcpn.rtmcu t concerned.
I:f any such relevant
entries have not been printed in a bin form, the? shall be entered ,
in manuscript in the bill, and the tote.ls from the cont.iDpDi
oholl lte
<SI
wm,