R&P 1983 - MCQ

PART I
PRELIMINARY AND GENERAL PRINCIPLES

1. Central Government Account (Receipts and Payments) Rules, 1983 come into force
(a) 1st January 1983 (b) 1st April 1983
(c) st
1 June 1983 (d) 1st April 1984
2. The custody of the Consolidated Fund of India and the Contingency Fund of India, the payment
of moneys into such Funds, the withdrawal of moneys therefrom, the custody of public moneys other
than those credited to such Funds received by or on behalf of the Government of India, their payment
into the Public Account of India and the withdrawal of moneys from such Account has been mentioned
in
(a) Article 280 (2) (b) Article 283 (1)
(c) Article 284 (1) (d) Article 287 (3)
3. Consolidated Fund of India has been referred to in Constitution under

(a) 266 (1) (b) 266 (2)
(c) 267 (1) (d) 267 (2)
4. Contingency Fund of India has been established under the

(a) Contingency Fund of India Act, 1949 (49 of 1949)
(b) Contingency Fund of India Act, 1950 (49 of 1950)
(c) Contingency Fund of India Act, 1951 (49 of 1951)
(d) Contingency Fund of India Act, 1952 (49 of 1952)
5. Contingency Fund of India has been established under the Contingency Fund of India Act, 1950
in consistent with the provision of Article
(a) 266 (1) (b) 266 (3)
(c) 267 (3) (d) 267 (1)
6. Responsible for establishing and maintaining a technically sound payment-cum-accounting

system in the departmentalized accounts offices and for prescribing the rules for regulating the custody,
ayment into and withdrawal of money from the Government Account is
(a) Chief Accounting Authority (b) Accounts Officer
(c) CGA (d) CAG
7. Departmental officer means

(a) A Gazetted Officer (b) Any Government Servant
(c) An officer who maintains the accounts of Government department
(d) An officer of the Government authorised to handle Government money
8. Public Account of India referred to in

(a) Article 266 (2) (b) Article 266 (3)
(c) Article 267 (2) (d) Article 267 (3)
9. Payments relating to certain pensionary benefits of Central Government pensioners are

governed by relevant rules
(a) GAR (b) GFR
(c) Treasury Rules (d) Departmental Rules
10. The system of departmentalization of accounts of all transactions (except payments relating to
pensionary benefits) of Central Civil, Ministries and Departments was introduced during
(a) 1973-74 (b) 1974-75
(c) 1975-76 (d) 1976-77
11. State whether true or false

The balances in small coin depots, rupee coins, balances in mint and cash balances held in
Post Offices or other departmental offices are reckoned as part of the General Cash balance of the
Government.
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

(a) True (b) False
12. Apart from the Officers in charge of Military Treasure Chests, office(s) authorised to perform all
or any prescribed part of the duties of a Treasury Officer is/are
(a) Posts and Telegraphs Department (b) Ministry of Railway
(c) Ministry of Finance (d) All of the above
13. The procedure for the safe custody of moneys in the hands of Government officers shall be
regulated by the provisions contained
(a) GAR (b) GFR
(c) R&P (d) Treasury Rules
14. All moneys received by or tendered to Government officers on account of revenues or receipts
or dues of the Government shall be paid in full into the accredited bank for inclusion in Government
Account
(a) same day (b) next day
(c) next working day (d) without undue delay
15. Pay-in-slip is to be maintained in Form

(a) GAR 1 (b) GAR 2
(c) GAR 1A (d) GAR 2A
16. Moneys received by or tendered to Government officers on account of revenues or receipts or

dues of the Government shall not be utilised to meet departmental expenditure under any
circumstances.
(a) True (b) False
17. The conditions under which Government moneys may be deposited with a bank other than the
Reserve Bank or its agent for the purpose of Government transactions shall be decided by the
Government in each case after consultation with the
(a) President (b) RBI
(c) CAG (d) Parliament
18. A cheque drawing D.D.O. functioning under the scheme of departmentalisation of accounts
may withdraw money for such purposes as may be prescribed by the
(a) CAG (b) CGA
(c) Financial Advisor (d) Ministries/Departments
19. No withdrawal shall be permitted on a claim for the first of any series of payments of pay and
allowances to a Government servant (other than a person newly appointed to Government service)
prepared by a DDO unless the claim is supported by a copy of the last pay certificate
(a) Form GAR 2 (b) Form GAR 3
(c) Form GAR 4 (d) Form GAR 5
20. If a cheque drawing D.D.O. receives information from the Accounts Officer that moneys have
been
incorrectly withdrawn and that a certain slim should be recovered in respect of any bill passed by him,
he shall
(a) undertake the correspondence with Accounts Officer in this regard and recover the
amount after response
(b) effect the recovery without delay and without regard to any correspondence undertaken
(c) note down the same for short payment in forth coming payments
(d) Any of the above
21. A Government officer supplied with funds for expenditure shall be responsible for such funds
until an account of them has been rendered to the satisfaction of the
(a) Head of the Department (b) Accounts Officer
(c) Chief Controller of Accounts (d) CGA
22. Pick the incorrect one

Receipts in the form of local cheques, or demand drafts (to be crossed) in favour of Pay and
Accounts Officers accepted by non-cheque drawing D.D.Os
(a) need to be entered in the Cash Book (b) need not be entered in the Cash
Book
(c) should be entered in the Register of Valuables
(d) should be remitted into the accredited bank duly supported by challans for credit to
Govt. Account.
23. In order to minimise the balance under 'Traffic Suspense - Cash-in-Transit' at the close of
financial year, Ministry of Railways may keep their cash books open for the month of March each year
up-to 18th April for N.F.Railway, and in respect of other Indian Railways up-to
(a) 10th April (b) 15th April
(c) 18th April (d) 30th April
24. Head of the Office should verify the cash balance in the cash book and record a signed and
dated certificate to that effect.
(a) At periodical interval (b) At the end of the month
(c) At the beginning of the month (d) Anytime during a quarter
25. In case the verification of cash balance is not possible on the last working day of a month, it
may
be done on the
(a) first working day of the next month before making any transactions on that day
(b) first working day of the next month before or after making any transactions on that day
(c) last working day of the following month combined
(d) date as prescribed by the Head of Office in consultation with Accounts Officer
26. Every correction made in the cash book should invariably be dated initials by
(a) Cashier (b) Accountant
(c) Head of the Office (d) Officer verifying the cash book

If large number of bank drafts, cheques are received by any departmental office, receipt thereof
and remittance into bank need not be entered individual item-wise in the cash book and the total of the
daily entries pertaining to the same classification from a register of valuable Form G.A.R. 5 maintained
for the purpose is carried to the cash book giving cross reference in the latter to the serial numbers
thereof in the former.
(a) True (b) False
28. The keys of cash chest must be sent for examination and returned under fresh sealed covers
to the respective officer / bank Once a year in
(a) March (b) April
(c) January (d) June
29. No transactions of the Government with a State shall be adjusted against the balance of the
Government except in accordance with such directions as may be given by the
(a) CGA on the advice of the CA&G (b) CAG on the advice of CGA
(c) Parliament (d) Ministry of Finance
30. The bank will be kept open for the conduct of Government transactions on a recognised holiday,
or beyond normal business hours on any day (e.g. on the last working day of March every year), if so
required by
(a) CAG or by any authority or authorities nominated by him.
(b) CGA or by any authority or authorities nominated by him.
(c) RBI
(d) Accountant General or by any authority or authorities nominated by him
ANSWER

Q. Answer Rule/Remarks
No.
1 C 1
2 B Preamble of R&P, 1983
3 A 2 (j)
4 B 2 (k)
5 D 2 (k)
6 C 2 (l)
7 D 2 (m)
8 A 2 (p)
9 C Preface to R&P, 1983
10 D Preface to R&P, 1983
11 B Note below 3 (2)
12 A 4
13 D 5
14 D 6 (1)
15 A 6 (1)
16 B 6 (In certain cases permissible)
17 C 6 (3)
18 B 11 (2)
19 A 11 (2)
20 B 12 (1)
21 B 12 (3)
22 D Exception C to 13 (ii)
23 A Exception to 13 (iii)
24 B 13 (iv)
25 A 13 (iv)
26 C 13 (vi)
27 A Note 3 below 13 (viii)
28 B Note 4 below 13 (viii)
29 A 14
30 B Note below 15

PART II
RECEIPT OF GOVERNMENT REVENUES, DUES, ETC. AND
CREDITING THEM INTO THE GOVERNMENT ACCOUNT
1. Unless specially authorised to receive higher amounts in cash, departmental officers may
normally receive cash up-to an amount in each case not exceeding
(a) Rs. 10 (b) Rs. 50
(c) Rs. 100 (d) Rs. 500

Non cheque drawing departmental officers when cheques or bank drafts are received in
his/their name of departmental officers under any Act or rule or otherwise, these may be endorsed by
them for payment to their respective Pay and Accounts Officers. Revenues and dues received in cash
by such departmental officers functioning at places other than those of their Pay and Accounts Offices
may be remitted to the latter office by means of crossed bank drafts, for being credited into Government
Account.
(a) True (b) False
3. When the dis-honoured cheque or draft is returned to payee, the challan presented to the bank
accompanying the cheque or draft should
(a) also be returned with the cheque
(b) not be returned to the tenderer but should be retained and destroyed in due course.
(c) if amount involved is insignificant then it may be returned otherwise not.
(d) be returned or not t be returned at the discretion of departmental officer
4. In the case of Government dues which are payable by a certain fixed date, the bank, pick the
incorrect one
(a) Bank, at its discretion, may refuse to accept cheques or drafts tendered on the last day
(b) Departmental office may, at its discretion, refuse to accept cheques or drafts tendered
on the last three working days
(c) cheques or drafts which require clearance at the inter-bank clearing house before credit
can be afforded to Government Account, if and when work of such clearing house is
disrupted or apprehended to get disrupted so as to impede realisation of credit thereof
by the due date may be refused to be accepted
(d) None of the above (all of the above are correct).
5. Pick the correct one regarding Government dues tendered in the form of a cheque or draft
which is accepted is honoured on presentation, shall be deemed to have been paid-
(a) where the cheque or draft is tendered to the bank, on the date on which it was cleared
and entered in the receipt scroll
(b) where a cheque or draft is tendered to a departmental officer (in cases where such
tendering is permissible or required under relevant departmental provisions) on the
second working day after its presentation
(c) if it is sent by post in pursuance of instructions to make payment by post, third working
day after cover containing it is put into the post
(d) All of the above.
6. The Head of an office or any other officer subordinate to him where money is received on
behalf of the Government must give the payer a receipt duly signed by him except in case
(a) Where amount is less than Rs. 25
(b) Where the amount is refund against already sanction amount
(c) where the field staff of the National Savings Organisation receive moneys on account
of sale of savings boxes.
7. Receipt books should be machine numbered and maintained in Form

(a) GAR 5 (b) GAR 6
(c) GAR 7 (d) GAR 8
8. Receipt books in machine numbered Form G.A.R. 6 may be obtained from the
(a) Central Forms Store, Kolkata (b) Security Press Nasik

(c) Concerned PAO (d) Department/Ministry concerned

A Government officer may issue duplicates or copies of receipts granted for money received
on the allegation that the originals have been lost in exceptional cases only.
(a) True (b) False
10. Pick the incorrect one regarding

Where the Government revenue is utilised for departmental payment
(a) When receipts are in excess of the payments made, the excess shall be remitted to the
bank or Accounts Officer,
(b) the officer making such remittance shall note on the challan prescribed the net
amount of cash actually deposited by him and per contra the expenses met therefrom.
(c) When the departmental officer submits a formal claim, or bill to the Accounts Officer in
adjustment of departmental receipts temporarily utilised for departmental payments, the words
"received payment by transfer credit to. ....................." (inserting the head of account to which
the amount is creditable in the portion)
(d) it should be endorsed on the "Nil" claim or bill. Necessary superscription should be
made on such a bill to indicate that no cash payment is sought against it.
11. Any person or party paying money into the bank on Government account shall present with it
challan in Form
(a) GAR 7 (b) GAR 8
(c) GAR 9 (d) GAR 10
12. In making rupee deposits to the Government Account in respect of imports financed under
Direct Payment Procedure applicable to various foreign loans or credits, Form GAR 8 shall be used
invariably in
(a) Single copy (b) Duplicate
(c) Triplicate (d) Quadruplicate.
13. Fees payable by candidates residing outside India for examinations conducted by the UPSC
or SSC may be received by the
(a) Secretary of the Commission Concerned
(b) Missions abroad (c) Ministry of External Affair
(d) Ministry of Finance
Answer
Q. Answer Rule/Remarks Q. Answer Rule/Remarks

No. No.
1 C 18 8 A 22
2 A Note 2 below 18 9 B 23
3 B Note below 19 (b) 10 B 25 (on gross receipt and not one
net)
4 B 19 (c) (i) (last 2 days) 11 A 26
5 A 20 (i) to (iii) 12 D Note 2 below 26 (2)
6 C Note below 21 13 B 27
7 B 22

PART III
WITHDRAWAL FROM THE GOVERNMENT ACCOUNT
1. A bill becomes a voucher only when it is
(a) given a bill number (b) receipted and stamped 'PAID'
(c) signed by the Head of the Office (d) passed by the PAO.
2. Bills drawn and presented by a departmental officer to

(a) an Accounts Officer/cheque drawing DDO
(b) a Non Cheque drawing DDO (b) Head of the Office
(d) Bank
3. Payments to pensioners are governed by

(a) GAR 1990 (b) R&P 1983
(c) GFR 2005/2017 (d) Treasury Rules
4. The rate at which Income tax is required to be deducted at source in all cases of
payment to contractors and sub-contractors exceeding a prescribed limit
(a) 2% (b) 3%
(c) 5% (d) 10%
5. Deduction of IT at source is made under the provision of

(a) Section 194-A of the Income Tax Act, 1961
(b) Section 194-B of the Income Tax Act, 1961
(c) Section 194-C of the Income Tax Act, 1961
(d) Section 194-D of the Income Tax Act, 1961
6. Claims against the Government become time-barred which are not preferred within
(a) one year of their becoming due (b) two years of their becoming due
(c) three years of their becoming due (d) five years of their becoming due

Claims against the Government which are not preferred within two years of their becoming due
would be considered as time-barred and shall invariably apply to claims on account of arrears of
pensions,
(a) True (b) False
8. Bill for all debt-head items should be drawn in separate forms printed in
(a) red ink on white paper (b) black ink on yellow paper
(c) blue ink on white paper (d) red ink on yellow paper
9. Pick the incorrect one regard preparation of bill

(a) If, in any case, the use of a bill purely in any regional language becomes unavoidable,
a brief abstract should be endorsed in English under the signature of the preferring officer
(b) All corrections and alterations in the total of a bill whether made in words or figures
should be attested by the dated initial of the person signing the receipt.
(c) Charges against two or more major heads should not be included in one bill
(d) the allowances of a Government servant drawn with pay, as in such case, the whole of
the allowances, even if belonging to two or more major heads of accounts, should be drawn on
a single bill, if debitable wholly to the Government.
10. A Bill Register in Form GAR 9 should be maintained by all Heads of Offices which should be
reviewed by a gazetted officer
(a) Weekly (b) fortnightly
(c) monthly (d) periodically
11. A Bill Transit Register in Form GAR 10 should be maintained by all Heads of Offices which
should be reviewed
(a) weekly (b) bi-weekly

(c) monthly (d) bi-monthly
12. When any kind of bill is required to be prepared in duplicate or triplicate or so on

(a) only one copy shall be signed or counter-signed in full and the other copy or copies
may be only initialled. Only the original copy shall be sent Accounts Officer or cheque-drawing
D.D.O. for payment.
(b) only first two copies shall be signed or counter-signed in full and the other copy or
copies may be only initialled. However, only the first copy shall be sent Accounts Officer or
cheque-drawing D.D.O. for payment.
(c) all the copies shall be signed or counter-signed in full or only initialled. However, only
the first copy shall be sent Accounts Officer or cheque-drawing D.D.O. for payment.
(d) signing of all the copies or any particular copy in full at the discretion of the Head of the
Office.
13. In terms of the Indian Stamp Act, 1899 receipts from all sums must be stamped exceeding
(a) Rs.100 (b) Rs. 200
(c) Rs. 500 (d) Rs. 5000
14. The limit of prescribed limit up-to which a receipt is not required to be stamped should be
applied to
(a) Net amount (b) Gross amount
(c) either net or gross amount as per case (d) all of the above

Source from which cheque books are to be obtained
(a) Cheques on the accredited bank shall be drawn on forms contained in cheque books
supplied by the Accounts Officer or cheque-drawing D.D.O. concerned.
(b) Cheque books are not to be obtained from the bank for the purpose.
(c) Drawing Officers of the Defence, Railways and Posts and Telegraphs shall obtain their
supplies of cheque books from Security Press, Nasik.
(d) Accounts Officers specially authorised by the Government to write cheques by means
of cheque perforating machines may obtain their supply of, cheque forms by requisition from
the Deputy Controller of Stamps, Central Stamp Stores, Nasik Road.
16. In cases where withdrawal of funds by cheques is no longer necessary, all the cheque forms of
cheque books which remain partly or wholly unused shall be surrendered to the Accounts Officer who
will destroy by incineration the partly used ones and put to proper use the books which are wholly
unused under intimation to the
(a) accredited bank (b) Principal Accounts Office
(c) CCA (d) CGA
17. The loss of a Government cheque book or a blank cheque form shall be notified promptly to
(a) accredited bank branch (b) cheque drawing DDO
(c) accounts officer (d) all of the three

No cheques should be drawn for less than Rupees. ten.
(a) True (b) False
19. In the case of the Postal Section of the Posts and Telegraphs Department, the lowest sum for
which a cheque may be issued is
(a) Rs. 10 (b) Rs. 25
(c) Rs. 50 (d) Rs. 100
20. All corrections and alterations in a cheque shall be attested by the drawing officer over his
(a) initial (b) dated initial
(c) full signature (d) dated full signature
21. Cheques drawn on the bank shall be crossed with the superscription "Account Payee only"
wherever the amount exceeds Rs. 1000 in regard to salary cheque, or in respect of non-salary cheques.
wherever the amount exceeds
(a) Rs.500 (b) Rs. 1000

(c) Rs. 2000 (d) Rs. 5000
22. Non-salary cheque may be issued as open cheque if so desired by the payee but only as order
cheque for an amount not exceeding
(a) Rs. 250 (b) Rs. 500
(c) Rs. 750 (d) Rs.1000
23. Open' cheque will invariably be made over to the individual payees through the concerned
Drawing and Disbursing Officers who would be responsible for obtaining their acknowledgement in the
register in Form
(a) GAR 9 (b) GAR 10
(c) GAR 11 (d) GAR 12
24. In cases where the working of any bank accredited to a Ministry, Department or Union territory
is affected by go-slow and timely payment of salary and other payments is likely to be delayed, the
officers and staff getting salary by cheques may be issued 'open' instead of 'Account Payee' cheques
even when the amount to be paid in a case exceeds Rs. 1000 for staffs a headquarters under the order
of
(a) Principal Accounts Officer
(b) CCA/Dy CCA in with consultation of Financial Advisor
(c) Financial Advisor in with consultation of CCA/Dy CCA
(d) CGA
25. The relaxation given at other places than the headquarters in above scenario may be given by
the
(a) Pay and Accounts Officer with the approval of the Head of Department
(b) Head of Department in consultation with the Pay and Accounts Officer
(c) CGA
(d) CCA/Dy CCA
26. Cheque shall be payable at any time within

(a) 3 months after the month of issue (b) 3 months after date of issue
(c) 6 months after the month of issue (d) 6 months after date of issue
27. The period of currency of cheques drawn on local banks by the Indian Missions and Posts
abroad cheques will
(a) be same as applicable in India (b) be one year from the date of issue
(c) not expire

(d) determined by local regulations of the country concerned
28. Pick the correct one regarding cancellation of cheque

(i) in cases where the cheque is not issued, its cancellation should be recorded with dated
signature on the counterfoil and the cheque should be destroyed
(ii) where it is issued and withdrawn, after similar note on its counterfoil, it should be
defaced
and forwarded to the Pay and Accounts Office where the drawer is a cheque-drawing D.D.O.;
entries in the accounts should be suitably reversed
(iii) if the cheque is not in the drawer's possession after satisfying himself with reference to
his
records (namely payment and error scrolls and register of cheques delivered) that it is not paid,
he should promptly send an intimation by registered post (acknowledgement due) to concerned
bank for stop payment.
(iv) In case the drawer is a cheque-drawing D.D.O., he should inform the Pay and Accounts
Office. If the currency of the cheque has not expired at the time of sending the intimation, the
bank shall acknowledge in writing.
(a) i, ii and iii (b) ii, iii and iv

(c) i, iii and iv (d) All of the above

29. A cheque may be cancelled if not surrendered for renewal and remain unpaid for
(a) 3 months after the month of issue (b) 3 months after date of issue
(c) 6 months after the month of issue (d) 6 months after date of issue
30. A request for the issue of a cheque in lieu of a cheque alleged to be lost, may be entertained if
the request is received by the AO/PAO or cheque-drawing D.D.O. who had issued the original cheque,
within a period of
(a) 3 months from the date of issue (b) 6 months from the date of issue
(c) 9 months from the date of issue (d) one year from the date of issue
31. Principal Accounts Officer may order entertainment of above types request received by the
AO/PAO or a CDDO within a period of
(a) 3-1/2 years from the date of issue of cheque
(b) 3-1/2 years from the date on which the relevant claim had become due
(c) 5 years from the date of issue of cheque
(b) 5 years from the date on which the relevant claim had become due
32. The Party requesting for the issuance of a fresh cheque in lieu of the lost one should execute
an indemnity bond in Form
(a) G.A.R. 12. (b) G.A.R. 13.
(c) G.A.R. 14. (d) G.A.R. 15.

The Party requesting for the issuance of a fresh cheque in lieu of the lost one should execute
an indemnity bond in prescribed form, this provision applies in the case of a Government Department,
Public Undertakings wholly owned by Government or the bank
(a) True (b) False
34. the Cheque drawing D.D.O. should, on the basis of acknowledgement of bank towards Stop
payment against a lost cheque, seek non-payment certificate from
(a) concerned individual (b) concerned bank
(c) concerned PAO/AO (d) concerned principal accounts officer

In case both a cheque allegedly lost and cheque issued in lieu of that are found to be paid by
the bank
(a) the amount of renewed cheque will be placed under Suspense Accounts (8658) till the
matter is investigated and the amount is recovered or written off.
(b) the paid cheque will be removed from the payment scroll and kept in the personal
custody of the Pay and Accounts Office till then.
(c) In case the fact of such payment is noticed by the DDO, he will report the matter
immediately to the paying branch and inform the Pay and Accounts Officer accordingly by a
telegram for further action.
(d) None of the above (All of the above)
36. Pick the incorrectly match in connection to date of payment when paid in cheque/draft
Case Payment date

(a) the cheque is handed over to the payee or to The two bank's working day next to the
his authorised messenger date of the cheque
(b) if it is posted to the payee in pursuance of a the date on which the cover containing
request for sending it by post it is put into the post or the date
(c) Wherever payment is arranged by means of a date on which it is handed over to the
bank draft to a payee located at a different payee or his authorised agent
station
(d) Payment by bank draft a payee located at a the date on which the cover containing
different station by post it is put into the post or the date

37. Payment made by Government by postal money order or by any other recognised mode of
remitting money by post shall be reckoned as having been made on the date
(a) on which the receipt for the money is issued by the post office.
(b) two working days from the date of money receipt issued by the post office.
(c) three working days from the date of money receipt issued by the post office.
(d) four working days from the date money receipt issued by the post office.
38. Responsible to ensure that at no time the amount assigned in the letter of credit is exceeded
by the payment of any cheque
(a) DDO (b) Accounts Officer
(c) Paying branch (d) All of the above
39. The cheques actually issued during the last quarter but presented for payment during the next
quarter (within the period of validity) will be taken by the bank against the
(a) assignment of the year in which they were drawn
(b) against the assignment of the year in which they are paid
(c) assignment of the year in which they were drawn if paid by 30 th April of the following
year
(d) assignment of the year in which they were paid if paid after April of the following year
40. Every Government officer who is authorised to sign or countersign bills and draw cheques shall
send a specimen of his signatures
(a) Accounts Officer (b) Bank
(c) Both (d) None
41. Who are exempted from circulating the specimen signature of their officers
(a) Finance Secretary (b) RBI
(c) Mint Master (d) Form Store Kolkata
42. In case in which money due by the Government is paid by Postal Money Order, the cost of
remittance shall, in the absence of any special rule or order to the contrary, be borne by
(a) the Government (b) the payee
(b) both in ratio of 60:40
(d) if the cost of remittance is above Rs. 100/- then it shall be borne by the payee otherwise
the Government will bear the cost
43. Wherever money is withdrawn by departmental officers for payment in cash and the claimant
does not receive it (or arrange to receive it) within a month from the date of drawal in spite of intimation
thereof, the money may be remitted to the payee by postal money order irrespective of whether a
request to this effect has been received from the payee or not provided individual payments are of value
up-to
(a) Rs. 10 (b) Rs. 100
(c) Rs. 200 (d) Rs. 500
44. A single receipt, stamped where necessary, given by a payee in acknowledgement of several
payments or a lump sum payment, either in cash or by cheque, made to him on one occasion, shall not
constitute a valid quittance and the disbursing officer, in such cases, should insist of separate receipted
to be crossed referred against each payment.
(a) True (b) False

(a) In all cases in which it is not possible or expedient to support a payment by worker or
by the payee's receipt, a certificate of payment duly signed by the disbursing officer and
counter-signed by his superior officer.
(b) In case of articles received by value payable post, the value payable cover together
with the invoice or bill showing the details of the items paid for, may be accepted as a voucher.
The disbursing officer should endorse a note on the cover to the effect that the payment was
made through the Post Office and this also covers charges for the money order commission.
(c) A certified copy, marked 'duplicate', of a receipted voucher may be retained by the
disbursing officer, if required to complete the record of his office

(d) The payee should be required to sign such a copy or give a duplicate acknowledgement
of the payment.

The cash memoranda submitted as sub-voucher in support of the claims for reimbursement of
the cost of special medicines purchased from the market under the Medical Attendance Rules need not
be stamped or bear the supplier's acknowledgement
(a) True (b) False
47. Unless the Government servant affected has, in receiving the excess, acted contrary to orders
or without due justification or taken an advance for a specific purpose, not utilised it for the purpose (for
which the advance was sanctioned) within the prescribed period, and failed to refund the outstanding
amount within the stipulated date, the recoveries may not ordinarily be made at a rate exceeding
(a) one-third of pay (b) half of pay
(c) two-third of pay (d) three-fourth of pay
48. Cases of payment to PSUs/Government-aided institutions to be authorised by the concerned

PAO at New Delhi through RBI when the amount of such payment is
(a) Rs. 25 lakh & above (b) Rs. 50 lakh & above
(c) Rs. 75 lakh & above (d) Rs. 1 crore & above
ANSWER
Q. Answer Rule/Remarks Q. Answer Rule/Remarks

No No
1 B Explanation to 28 25 A Note 3 below 44 (3) (b)
2 A 29 26 B 45. It is revised w.e.f. 01.04.2012
3 D 30 (2) 27 D Note below 45
4 A Note 2 below 30 (2). Presently the 28 D 47
amount is Rs. 30000/- individually
or Rs. 1 lakh in a FY
5 C Note 2 below 30 (2) 29 C 47 (2)
6 B 32 30 D 48 (1)
7 B 32 31 B 48 (1)
8 A 33 (i) 32 A 48 (2) (iii)
9 B 33 (Full signature) 33 B 48 (2) (iii)
10 C Note 1 below 34 34 C 48 (3)
11 B Note 2 below 34 35 D 48 (4)
12 A 36 (3) 36 A 49 (1). It is next day
13 D 37 (above Rs. 5000/- w,e,f 2004- 37 A Note 1 below 49 (2)
05)
14 A Note 1 below 37 38 C 50
15 C 38. (Departmental arrangement 39 A 50
and not from Nasik)
16 B 40 (3) 40 C 51
17 D 41 (as the case may be) 41 C Note below 51 (2)
18 B Note 3 below 42 (No bar) 42 B 54 (1)
19 D Note below 42 (3) 43 B 54 (2)
20 C 43 44 B Note 2 below 56
21 A 44 (3) (b) 45 D 57
22 D 44 (3) (b) 46 A Note below 58
23 C Note 4 below 44 (3) (b) 47 A 62 (3)
24 B Note 3 below 44 (3) (b) 48 D 49 (3)

PART III
SECTION II.- PERSONAL CLAIMS OF GOVERNMENT SERVANTS
1. The provisions contained in the rules in this section do not apply to personal claims such as
pay and allowances of Government Servants working in
(a) Railways (b) Defence
(c) Post & Telegraph (d) All of the above
2. Bills for monthly pay and fixed allowances of Government servants may be signed at any time
not
(a) earlier than 3 days before the last working day of the month
3. Working day' shall be deemed to be a day on which

(a) the office in which the disbursement is to be made is observing normal working
business
(b) the Accounts/Pay & Accounts office which has issued the salary cheque is observing
normal working business
(c) the bank is all open for transacting their respective ordinary business
(d) all of the above made are observing their normal working business
4. The monthly salary bills may be signed and presented earlier than 5 days before the last
working day of the month where these are to be presented at the offices of the departmental Pay and
Accounts Officers and cheque drawing DDOs may be signed well in time to ensure that they reach the
concerned office by the
(a) 15th of the month to which the bills relate
(b) 18th of the month to which the bills relate
(c) 20th of the month to which the bills relate
(d) 25th of the month to which the bills relate
5. Where Government servants are posted at localities remote from the station of the concerned
DDO also such bills in respect of Government servants who are on tour and payment is required to be
made to them at the station where they are on tour, may be presented to the Accounts Officer, or
Cheque Drawing DDO as the case may
be, not earlier than
(a) the 07th of the month to which the pay and allowances relate
(b) the 10th of the month to which the pay and allowances relate
(c) the 12th of the month to which the pay and allowances relate
(d) the 15th of the month to which the pay and allowances relate
6. In above case the necessary outstation bank drafts to arrange for the dispatch so as to reach
the claimants
(a) within the first 5 working days of the next month
(b) within the first 7 working days of the next month
(c) within the first 10 working days of the next month
(d) within the first 15 working days of the next month
7. The recovery of licence fee from Government servants of the Central Government in respect of
buildings belonging to a State may be made in accordance with such procedure as may be prescribed
by
(a) the Central Government (b) the State Government concerned
(c) Departmental Regulations (d) any of the above.
8. Detailed rules or procedure for recovery of licence fee in respect of State Government’s
buildings under the administrative control of a Department of the Central Government may be
prescribed by
(a) Department of the Central Government after consultation with the Accounts Officer

(b) the Accounts Officer after consultation with Department of the Central Government
(c) State Government
(d) State Government after consultation with Department of the Central Government

In cases where any general pool accommodation is allotted to Officers whose pay and
allowances are drawn from other than Central Government's Civil Estimates i.e. Posts and Telegraphs,
Railways, Defence or State Governments and other cash paying departments, licence fee recovered is
required to be remitted by the respective Accounts Officer to the Directorate of Estates by cheque or
draft duly supported by the detailed schedules.
(a) True (b) False

(a) Salary to the extent of the first one thousand rupees and two third of the remainder in
execution of any decree other than a decree for maintenance is exempted.
(b) One third of the salary in execution of any decree for maintenance is exempted.
(c) Provided that where any part of such portion of the salary as is liable to attachment has
been under attachment, whether continuously or intermittently, for a total period of
twenty-four months, such portion shall be exempt from attachment until the expiry of
further period of twenty-four months
(d) where such attachment has been made in execution of one and the same decree, shall,
after the attachment has continued for a total period of twenty-four months, be finally
exempt from attachment in execution of that decree.

(a) 'salary' means the total monthly emoluments excluding any allowance declared exempt
from attachment under the provisions derived by a person from his employment whether on
duty or on leave.
(b) Subsistence grant or allowance made to any Government servant while under
suspension is exempted from attachment
(c) All kinds of travelling allowances, all kinds of conveyance allowances, all house-rent
allowances, Dearness Allowance, Children's education allowance, all amounts paid by way of
reimbursement of medical expenses besides are exempted from court attachment.
(d) Dearness pay, which, though, is really a part of the dearness allowance and is treated
as pay for certain specific purposes only, is not exempted from attachment by order of a Court.
12. If an order of attachment against a Government servant is received before a previous order of
attachment against the same Government servant has been fully complied with
(a) No recovery be effected till the completion of previous one but decree should be
retained by the DDO for future action
(b) No recovery be effected till the completion of previous one and the decree shall be
returned to the court
(c) The recovery shall be effected in normal course
(d) The recoveries shall be made by the DDO so long as the total amount recoverable is
within the maximum limit prescribed.
13. If a new attachment order has the result of the total attachable amount exceeding the maximum
limit prescribed, the disbursing officer shall return the new attachment order to the court concerned with
a
statement showing except
(a) particulars of the existing attachment (s)
(b) particulars of the amount (s) withheld and paid up-to-date into the Court (s)
concerned,
(c) the amount (s) remaining to be recovered
(d) the certificate of the Government servant for staying till completion of the previous
attachment order
14. Any deductions which may have to be made on account of subscriptions to provident funds
recognised by Government, taxes on income payable by the Government servant, dues of co-operative
societies and debts due to Government should be made from

(a) the gross salary
(b) the non-attachable portion of the Government servant's salary
(c) either at the discretion of the Head of the Department
(d) either at the request of Government Servant concerned.
15. Pick the correct one

(a) In the case of an attachment order issued by a Court in India against a Government
servant
whose pay and allowances are to be disbursed outside the local limits to which the Code of
Civil Procedure, 1908 extends, the drawing and disbursing officer of the Ministry of External
Affair will be responsible for drawing the amount recoverable monthly in compliance with the
attachment order and remitting them to the Court concerned
(b) In cases in which a judgment-debtor does not sign the acquittance roll and intentionally
allows his pay to remain undisbursed in order to evade payment on account of an attachment
order issued by a Court of law, the head of the office may draw the pay of the judgment-debtor
in satisfaction of the attachment order, subject to the prescribed restrictions, and remit the
amount to the court concerned.
(c) Both are correct
(d) Neither is correct
16. The cost, if any, of remittance to a Court of money realised under its attachment order shall be
(a) borne by the Government servant concerned
(c) borne by the Government servant concerned
(c) jointly shared by the Department and Government Servant concerned.
(d) deducted from the amount realised and the net amount remitted to the Court.
17. A certificate of fitness shall be furnished in the first pay bill where the competent authority under
any rule or order authorises the drawal of pay and allowances of a newly appointed Government servant
without a medical certificate for a period not exceeding
(a) 2 months (b) 3 months
(c) 6 months (d) 12 months
18. In cases where a Government servant is on tour and payment has to be made to him at the
station where he is on tour, the drawing officer shall remit the amount to him by bank draft at par or
Postal Money
Order, the charges involved in sending the bank draft by registered post or in remitting the dues by
money order shall be
(a) borne by the Government Servant (b) charged to office contingencies
(c) borne by Government servant if not requested for exemption
(d) charged to office contingencies provided a request is made by the Government servant.
19. The pay and allowances due in respect of the old post (on account of a re-fixation of pay and
allowances) which could not, be drawn at the time of a transfer, may, be drawn
(a) DDO of the old post (b) DDO of the new post
(c) DDO of the old post on the basis of a Due & Drawn vetted by the DDO of new post
(d) DDO of the new post on the basis of a Due & Drawn vetted by the DDO of old post
20. Which of the following shall be drawn and paid by the D.D.O. responsible for drawal and
disbursement of the emoluments of the Government servant against the new post, without getting the
'due and drawn' statement verified by the previous D.D.O
(a) arrears of conveyance
(b) arrears of dearness allowance sanctioned by the Government retrospectively
(c) arrears on accounts pay fixation under new Pay Commission
(d) arrears of increased rate of HRA.

If pay, allowances or leave salary becomes due in India to a Government servant absent out of
India, he must make his own arrangements to receive it in India.
(a) True (b) False

22. The net leave salary due to him shall, on his express request, be remitted to him by the drawing
and disbursing office by postal money order at Government expense, when a Group 'D' Government
servant proceeds on leave for a period
(a) exceeding one month (b) not exceeding one month
(c) exceeding two months (d) not exceeding two months
23. The overtime allowances shall

(a) not be taken into account while calculating Income Tax
(b) be taken into account while calculating Income Tax
(c) be determined by the HoD for this purpose
(d) be taken into account while calculating Income Tax when the gross income already
exceeds the limit of income tax
24. The travelling allowance bills of Government servants proceeding on tour shall be presented at
convenient intervals during the period of their tour or immediately on return to the headquarters and, as
far as practicable before
(a) 30th day of April if the tour has been completed before that date
(b) 30th day of September if the tour has been completed before that date
(c) 31st day of January if the tour has been completed before that date
(d) 31st day of March if the tour has been completed before that date
25. Who shall be personally responsible for the amount drawn on a bill signed by him or on his
behalf until he has paid it to the person entitled to receive it and has obtained a legal quittance?
(a) DDO (b) Head of Office
(c) Head of Department (d) Accounts Officer
26. If for any reason, payment cannot be made within the course of the month, the amount drawn
for the payee shall be
(a) refunded by short drawing in the next bill
(b) deposited to bank along with challan
(c) kept in suspense account
(d) shown as a receipt under departmental cash balance
27. The amount of undisbursed pay and allowances may, at the discretion of HoO be retained for
any period not exceeding
(a) one month (b) two months
(c) three months (d) six months
28. The amount of undisbursed pay and allowances may be retained for prescribed period at the
discretion of Head of Office provided he is satisfied that
(a) proper arrangements can be made for the safe custody of the sums retained
(b) the undisbursed amount be disbursed by the prescribed time
(c) individual concerned requests in writing

Undisbursed pay and or allowances may be kept as a credit under the deposit section of
Government Account to facilitate its subsequent withdrawal if the Head of the Department approves the
merit of case
(a) True (b) False
30. An account of undisbursed pay and allowance, should be kept in a Register in Form
(a) GAR 21. (b) GAR 23
(a) GAR 24 (a) GAR 25
31. From the Register of undisbursed pay and allowance, an abstract should be prepared to ensure
their refund either in cash or by short drawal from the next bill of amounts remaining undisbursed for
(a) three months (b) four months
(c) six months (d) twelve months

(a) Normally, the last payment of pay or allowances in respect of a Government servant
who finally quits service of the Government or who is placed under suspension may be
made only after the Head of Office satisfies himself that there are no demands
outstanding against the Government servant.
(b) in case, where security for an amount considered by the said Head of Office to be
adequate to cover the aforesaid demands is taken from such Government servant, in
cash, or by a surety bond, or by with-holding a part of the gratuity payable to the
Government servant
(c) Pay and allowances can be drawn for the day of the Government servant's death; the
hour at which death takes place has no effect on the claim.
(d) Day' for the purpose of this rule should mean a calendar day beginning and ending at
time when working hour of the office starts.

(a) pay and allowances of all kinds claimed on behalf of a deceased Government servant
may not be paid without production of usual legal authority, under the orders of the
Head of office in which the Government servant was employed at the time of his death
(b) The Head of office may make anticipatory payment of an amount not exceeding
Rs.10,000.
(c) In cases where the gross amount of the claim exceeds Rs.10,000, payment will be
made by the Head of Office only on the execution of an indemnity bond in Form GAR
26 duly stamped for the gross amount due for payment with such sureties as may be
deemed necessary.
(d) Normally, there should be two sureties, both of known financial stability unless the
gross amount of the claim is less than Rs.10,000 in which case the authority accepting
the indemnity bond in Form G.A.R. 26 for and on behalf of the President should decade
on the merits of each case, whether to accept only one surety instead of two.

ANSWER
Sl Answer Rule/Remarks, if any

No.
1. D 63
2. B 64 (2)
3. D Explanation below 64 (2)
4. C Note 1 (a) below 64 (2)
5. D Note 1 (b) below 64 (2)
6. B Note 1 (b) below 64 (2)
7. B 72 (3) (i)
8. A 72 (3) (ii)
9. A 72 (6)
10. C Note 1 (i) below 74 (2) (12 months and 24 months)
11. D Note 3 below 74 (2)
12. D 74 (1)
13. D 75 (2)
14. B 76
15. B 77 (2) & (3) (DDO of the concerned Min/Dep and not External Affair)
16. D 78
17. A 80
18. B Note below 80
19. D 83
20. B Exception to 83
21. A 84
22. A Note 1 below 87
23. B 88 (d)
24. D 90 (3)
25. B 92 (1)
26. A 92 (2)
27. C 92 (2)
28. A 92 (2)
29. B 92 (3)
30. D Note 2 below 92 (3)
31. A Note 2 below 92 (3)
32. D Note below 94. Day means midnight to midnight
33. A 95 (1)

PART III
SECTION III—CONTINGENT CHARGES
1. The term '"contingent charges" or "contingencies'' mean

(a) all incidental and other expenses (including on stores) which are incurred for the
management of an office
(b) all incidental and other expenses (excluding on stores) which are incurred for the
management of an office
(c) expenses on unforeseen matters
(d) all indirect charges including under work and tools & plant
2. Contingent charges have been grouped into

(a) 3 types (b) 4 types
(c) 5 types (d) 6 types
3. Pick the incorrect type of contingent charge

(a) Pre-approved contingencies (b) Scale-regulated contingencies
(c) Contract Contingency (d) Special contingencies
4. Contingent charges, which require neither special sanction nor countersignature, but may be
incurred by the Head of Office on his own authority subject to the necessity of accounting for them are
called
(a) Contract Contingency (b) Fully Voucher contingency
(c) Countersigned Contingency (d) Special contingencies
5. Contingent charges as may require approval of some controlling authority before they can be
admitted as legitimate expenditure against the Government, such approval usually taking the form of
countersignature after payment on a detailed bill submitted to the Pay and Accounts Officer are called
6. Contingent charges for which a lump sum is placed annually at the disposal of a disbursing
officer for expenditure without further sanction of any kind are known as
7. Contingent charges, whether recurring or nonrecurring, as cannot be incurred without the

previous sanction of superior authority are called
8. Payment to contingent expenditure out of permanent imprest advance may be made for
amount up-to
(a) Rs. 500 (b) Rs. 1000
(c) Rs. 2000 (d) Rs. 5000
9. The monetary limit for making payment to contingent charges out of Permanent Imprest will
not apply in regard to claims relating to
(a) Hot Weather Amenities
(b) Telephone, Electricity and Water bills
(c) Travelling bill of staff (d) Wages of Contingent labour
10. The monetary limit for making payment to contingent charges out of Permanent Imprest is
applicable to
(a) All CDDO (b) All NCDDO
(c) All DDOs
(d) all non-cheque drawing DDO stationed away from accredited Accounts Officer or
CDDO

11. Unless in any case it is distinctly provided otherwise by any rule or order, no sub-vouchers may
be destroyed until after a lapse of
(a) two years (b) three years
(c) four years (d) five years
12. Every sub-voucher which is not forwarded either to the Accounts Officer or to a controlling
officer along with bills but is recorded in the office to which the expenditure relates, must be duly
cancelled by means of a rubber stamp or by an endorsement in red ink across the voucher, the
cancellation being initialled by the
(a) officer authorised to draw the contingent bills of the office
(b) Head of Office (c) Controlling Officer
(d) Accounts Officer
13. Sub-vouchers submitted to a controlling officer which he is not required to forward to the
Accounts Officer should be duly cancelled by
(a) the Controlling Officer after check and the cancellation should be attested by the
controlling officer at the time of countersignature on the bill.
(b) officer authorised to draw the contingent bills of the office at the time of preparation and
before submission of bill to the Controlling Officer.
(c) the Accounts officer at the time of receipt of bill and returned the same immediately
after cancelling the same.
(d) any of the above.
14. The standard form of the contingent register will be as in Form

(a) GAR 26 (b) GAR 27
(c) GAR 29 (d) GAR 33
15. To suit the conditions of each department or office, the actual details such as the number of
columns to be opened, the subheads and detailed heads and such further detailed classification as may
be required for the purpose of control may be settled by
(a) Accounts Officer & Controlling Officer (b) Accounts Officer & DDO
(c) Accounts Officer & Administrative Ministry/Department
(d) Principal Accounts Officer & Administrative Ministry/Department
16. If during the absence of the Head of the Office and of the gazetted officer to whom the duty of
maintenance of contingent register has been delegated, the entries in the contingent register have been
initialed by another gazetted Government officer, the register must be reviewed and the entries re-
initialled by the Head of the Office or such gazetted officer on return to duty at the headquarters
(a) True (b) False
17. A progressive total of all the columns in the Contingent Register must be made
(a) daily (b) weekly
(c) monthly (d) yearly
18. Sub-vouchers pertaining to contingent charges shall not require to be submitted to the Accounts
Office when amounting
(a) not more than 100 (b) not more than 200
(c) not more than 500 (d) not more than 1000
19. Sub-vouchers for a certain amount each shall be submitted to the AcJcounts Office in respect
of contingent charges unless directed otherwise by the
(a) Accounts officer on the advice of Controlling Officer
(b) Controlling Officer on the advice of Accounts officer
(c) CAG on the advice of CGA
(d) CGA on the advice of CAG
20. In respect of petty contingent expenditure up-to Rs.500, if any, for which original
sub-vouchers are not required to be attached to bills, the items should, however, be listed
out in Form

(a) GAR 28 to be attached to them (b) GAR 29 to be attached to them
(b) GAR 30 to be attached to them (d) GAR 31 to be attached to them
21. When it is not desirable to disclose the names of payees, a certificate shall be submitted to the
Accounts Officer in support of the payment in lieu of the payee's receipt ordinarily required in the
handwriting of
(a) Head of Office (b) Controlling Officer
(c) Disbursing Officer (d) All the three jointly
22. The contingent charges the bill for which shall be presented in a form similar to Form
G.A.R. 29 as no sub-vouchers need be sent to the Accounts Officer is
(a) Special Contingency (b) Contract Contingency
(c) Fully Voucher Contingency (d) Counter-signed Contingency
23. The numbers assigned to sub-vouchers (in cases of payment from permanent advance) or to
credit bills or pre-receipted bills, if any (which on payment will become sub-vouchers) pertaining to each
entry in the abstract bill shall be detailed against the entry concerned, the amount being given only in
those cases where a sub-voucher is for more than
(a) Rs. 50 (b) Rs. 100
(c) Rs. 200 (d) Rs. 500
24. The detailed bill along with a certificate endorsed on the bill shall be signed by the Head of the
Office and submitted to the Controlling Officer with all sub-vouchers above
(a) Rs. 10 (b) Rs.50
(c) Rs. 100 (d) Rs. 200
25. The countersigning officer shall despatch the sub-vouchers of a bill for items for more than
(a) Rs. 10 each (b) Rs.50 each
(c) Rs. 100 each (d) Rs. 200 each
26. A register of contingent expenditure may be kept in the office of the controlling officer in such
form and according to such method as may be titled by a
(a) Controlling Officer in consultation with the Accounts Officer
(b) Department of the Central Government in consultation with the Accounts Officer
(c) Controlling Officer in consultation with the Principal Accounts Officer
(d) Department of the Central Government in consultation with the Principal Accounts
Officer
27. The detailed bill duly signed by the controlling officer shall be sent to the Accounts Officer direct
(a) within a week from the date of receipt of such bill in his office.
(b) within a week from the date of the bill
(c) within a month from the date of receipt of such bill in his office
(d) within a month from the date of the bill
28. After despatch of the bill to the Accounts Officer, the countersigning officer shall communicate
any disallowance to
(a) Accounts Officer (b) drawing officer
(c) both Accounts Officer and drawing officer
(d) need not communicate to anyone but should be recorded in his contingent register.

29. Bill for contingent charges requiring counter signature before payment shall be drawn in Form
(a) GAR 30 (b) GAR 30 A
(c) GAR 31 (d) GAR 32
30. In addition to Post Master or Treasury Officers in States where the work of stocking or
distribution or both of service stamps has not yet been taken over by the Posts and Telegraphs
Department), the branches of the bank authorised to sell stamps are
(a) RBI (b) SBI
(c) Rural Development Bank (d) Co-operative Bank
Answer
Q. Answer Rule/Remarks
No.
1. A 96
2. C Note below 98
3. A 98
4. B 98 (iv)
5. C 98 (iv)
6. A 98 (i)
7. D 98 (iii)
8. C 99
9. B Note below 99
10. D Note below 99
11. B 109 (i)
12. A 109 (ii)
13. A 109 (iii)
14. B 110
15. A 110 (2)
16. B Note 2 below 110 (3). If it is initialed by a non-gazetted employee
17. C 110 (5)
18. C 111 (3)
19. D 111 (3)
20. A Note below 111 (3)
21. C 112
22. B 113
23. A 118
24. B 118
25. D 120
26. B Note 3 below 120
27. C Note 4 below 120
28. B 121. For recovery or short payment from upcoming bills
29. D 122
30. B 123

PART III
SECTION IV.—PURCHASE OF STORES
1. Advance payment for purchase of store shall be made on an abstract contingent bill in from
(a) GAR 30 (b) GAR 31
(c) GAR 29 (d) GAR 28
2. Settlement of advance payment made for purchase of store shall be done on a detailed
contingent bill in from
(a) GAR 30 (b) GAR 31
(c) GAR 29 (d) GAR 28
3. Wherever stores are supplied by one Department to another and debits are required to be
raised through the Accounts channel, the following instructions except should be printed on all forms
of invoices for the supply
of stores, etc.
(a) Department or Office to which the charge is debitable
(b) Unit of appropriation (Major, Minor, Subhead and Detailed head) and Demand for
Grant. ..........Number....
(c) Month and year to which the charge relates
(d) DDO by whom the amount is payable
4. Payments for all purchases ordered through the India Supply Missions at London or
Washington will be arranged by the
(a) Head of Department of indenting Department/Ministries
(b) PAO of indenting Department/Ministries
(c) High Commission of India, London/Indian Embassy, Washington
(d) PAO of Ministry of External Affairs
5. In regard to articles obtained by placing direct orders on firms or individuals in the United
Kingdom, United States of America or any other foreign country, payment shall be arranged
(a) Concerned High Commission/Embassy
(b) PAO of Ministry of External Affairs
(c) Accounts Officer of the concerned Department/Ministries
(d) Principal Accounts of the concerned Department/Ministries
6. Where the time schedule of payment permits the Accounts Officer to purchase a bank draft in
the specified foreign currency in favour of the supplier in the foreign country, the cost of the bank draft
will be booked by the Accounts Officer against the
(a) bill of supplier (b) Office contingency
(c) Misc. Expenditure (d) relevant head of account

No Letter of Credit (LoC) shall be opened in favour of foreign suppliers.
(a) True (b)False
8. FOB stands for

(a) Free on Board (b) First on Board
(c) Freight on Board (d) Facilitation on Board
9. Instructions regarding procedures for payments to foreign suppliers for imports covered under
various foreign aid (credits, loans or grants) programmes and, instruction's regarding procedures for
accounting of cash and equipment grants received by the Government from various foreign
Governments or Institutions, are issued by
(a) CGA (b) CAG
(c) Controller of Aid, Accounts and Audit (d) Ministry of External Affairs
10. Controller of Aid, Accounts and Audit is located in Ministry of Finance in the Department of

(a) Expenditure (b) Economic Affairs
(c) Budget (d) Public Debt and Loan
11. Instructions issued by the Controller of Aid Accounts and Audit (Department of Economic
Affairs) for each loan, credit or grant agreement shall be approved
(a) CGA on the advice of CAG (b) CAG on the advice of CGA
(b) Finance Minister on the advice of CGA (d) President on the advice of cabinet
12. When it is not possible to give details of contingent work expenditure at the time of drawing the
bill, their subsequent submission to Accounts Officer in a bill in Form GAR 31 along with necessary
sub-vouchers shall never be delayed for more than
(a) 15 days (b) a month
(c) two months (d) three months
13. Wages of labourers engaged departmentally shall be drawn on

(a) Hand Receipt (b) Casual Labour Roll
(c) Muster Roll (d) Labour Roll

(a) If any items remain unpaid, the details thereof must be recorded separately in the
muster roll in which they were originally drawn
(b) Unpaid items shall subsequently be carried forward from muster roll to muster roll until
they are paid, the payments-being recorded and certified in the same way as current items.
(c) it will be optional with the disbursing officer to adopt any other alternative method of
making payment of unpaid wages.
(d) Wages of members of the work-charged establishment may be drawn on form GAR 29

Wages of WCE remaining unpaid on a passed bill on the date fixed for closing the accounts of
the month may be paid subsequently when claimed, on a separate bill, quoting in each case; the
reference to the bill in which the Charge was originally included and the particular item thereof.
(a) True (b) False
16. payment for all work done other than by daily labour and for all supplies shall be made on the
basis of measurements recorded in
(a) Goods Received Sheet (b) Dead Stock
(c) Muster Roll (d) Measurement Book
17. As far as possible claims for payments for work done or supplies made shall be prepared in
authorised forms of bills and vouchers by the
(a) claimants themselves (b) Officer-in-charge of work/supplies
(c) DDO (d) Accounts Officer
18. Subject to such general or special instructions as may be issued by the Government,
measurement books may be kept in such form and according to such methods as may be authorised
by
(a) Works Manual (b) Departmental Regulations
(c) Accounts Officer (d) Principal Accounts Officer
19. When the maintenance of any Government buildings or roads is entrusted to a Local authority,
the payment made to it on this account shall be treated as
(a) Contribution (b) Grant-in-aid
(c) payment to local bodies (b) payment to contractor.

Refunds of revenue can be drawn only on the demands and on the receipt of the person entitled
to receive such refunds after production of proper authority.
(a) True (b) False

21. Departmental officers may draw amounts in lump sum on their receipt and to make payment
by obtaining separate cheques in favour of the refundees or by cash where the refunds in each case
are up-to
(a) Rs. 10 (b) Rs. 100
(c) Rs. 200 (d) Rs. 500
22. Ministry, Department and or Union territory may permit departmental officers functioning Under
it to draw refund of revenue to certain cases in consultation with
(a) CGA (b) CAG
(c) Principal Accounts Officer concerned (d) Ministry of Finance
23. Claim of refund of revenue may be paid out of permanent Imprest Advance provided the amount
of such claim does not exceed
(a) Rs. 100 (b) Rs. 50
(c) Rs. 200 (d) Rs. 500
24. Refunds of Union Excise Duties and Customs receipts are made through cheques however,
refunds may be made in cash of claim up-to
(a) Rs. 10 (b) Rs. 100
(c) Rs. 200 (d) Rs. 500
25. Bills for drawing money on account of refunds of revenue shall be prepared in Form
(a) GAR 33 (b) GAR 32
(c) GAR 46 (d) GAR 35
26. In cases of refund of revenue, who verifies the original credit against which a refund is claimed?
(a) Claimant (b) drawing officer
(c) Accounts Officer (d) Bank
27. Bill for refund of passport fees in GAR 33 should be prepared in Form GAR 33 by the
(a) Regional Passport Officer (b) Central Passport Officer
(c) PAO Ministry of External Affairs (d) PAO of Regional Passport Office
28. An order for refund of revenue shall remain in force for a period of
(a) three months only from the date of its issue
(b) six months only from the date of its issue
(c) one year only from the date of its issue
(d) remaining period of the Financial Year in which it is issued.
29. Types of expenditure as grants to local bodies, religious, charitable or educational institutions
and compensation to Government servants for accidental losses and contributions to public exhibitions
and fairs are included in
(a) Public Loan and Advances (b) Grant-in-aid/Contribution
(c) Appropriation (d) Re-appropriation
30. bills for grants-in-aid or contributions shall be presented by the department in Form
(a) GAR 33 (b) GAR 35
(c) GAR 37 (d) GAR 34
31. The sanction Order for compensation to Government servants for accidental losses due to
effect of floods, cyclones, earthquakes or otherwise should be submitted to the PAO with the bill for
(a) pre-check payment (b) post-check payment
(c) verification only
(d) sanction order shall not be submitted to PAO
32. Bills for educational scholarships or stipend, shall be presented in Form G.A.R. 35 or in such
other form as may be prescribed by authority competent to sanction such payments in consultation with
(a) Administrative Ministry/Department (b) PAO concerned
(c) CGA (d) Principal Accounts Officer

33. In the case of payments of stipends and scholarship to institutions under private management,
such bills shall be prepared and signed by the
(a) authorities of the institutions concerned (b) sanctioning authorities concerned
(c) Administrative Ministry/Department concerned
(d) Accounts Officer concerned
34. The amounts of scholarship in respect of students awarded scholarship schemes are drawn by
presentation of bills by the Ministries or Departments
(a) authorities of the institutions/students concerned
(b) sanctioning authorities concerned
(c) Administrative Ministry/Department concerned
(d) Accounts Officer concerned
35. The procedure with regard to payment of interest -on different forms of Government securities
shall be regulated by the rules and orders contained
(a) Government Accounting Rules (b) Treasury Rules
(c) Government securities Manual (d) Negotiable Instruments Act
36. Bills for sums payable to the Reserve Bank, such as bills in connection with the floatation of
new loans or management of Public Debt, shall be countersigned before they are paid by
(a) an officer of Ministry of Finance (b) Finance Minister
(c) President (d) Governor RBI

The RBI is authorised to debit the Government Account in advance of the submission of
consolidated bills for expenses incurred in connection with the floatation of Government loans,
brokerage charges etc. the responsibility lies with the Government in the event of any excess payment
being made.
(a) True (b) False
38. All amounts under discretionary grants sanctioned must be supported by an order of the
authority concerned stating following except
(a) the particular object of the expenditure, which must always be within the general
purpose of the grant
(b) the amount sanctioned for it (the grant is to be non-recurring i.e. not involving any future
commitments)
(c) the person in whose charge expenditure is to be.
(d) the details of recipient
39. Pick the incorrect regarding discretionary grants

(a) An account of the expenditure on account of discretionary grant must be rendered to
the Accounts Officer concerned
(b) A copy of this account, without vouchers, shall also be sent to the administrative
department concerned at the end of every month
(c) Monthly submission of account is relaxed when it is estimated that the sanctioned
expenditure will be completed and the account closed within six months from the date of the
orders sanctioning it. In such a case, the account may be withheld till the end of the said period
of six months and then sent covering the entire period.
(d) An account must in any case be made up and rendered up to the 31st March, of each
year.

When discount upon stamps is allowed by deduction from the purchase money, a detailed bill
in Form G.A.R. 31 headed "Not for payment" shall be prepared by the concerned Officer annually for
the amount of discount allowed, arid submitted to the controlling authority concerned for counter-
signature and transmission to the Pay and Accounts Office.
(a) True (b) False

41. Takavi works advances in the form of expenditure on Takavi works in the Public Works
Department are regulated by departmental rules. Save where the estimated cost of such works are
recovered in the Public Works Department, recoveries of such advances will be made by
(a) Divisional Officer concerned (b) PAO of the concerned division
(c) Collector (d) State Treasury

(a) No officer disbursing should be allowed to draw a second abstract bill without producing
a detailed bill of last advance taken.
(b) When refund of advance drawn of an abstract bill, the submission' of the detailed bill
should not be delayed beyond the end of the month in which the advance was drawn.
(c) Disbursing officers should take the receipts of the payees on the spot as soon as the
advances have been made, and certify at the foot of the detailed bill that the advances
were duly sanctioned by them and paid in their presence.
(d) Payees' receipts need not be sent with the detailed bill and their names need not be
shown in it. The detailed bill should be forwarded to the Accounts Officer in adjustment
of the advance drawn.
43. Money limit for ' the amount which can be drawn on abstract bills by each officer with due regard
to the circumstances of each case is prescribed by
(a) Head of the Office (b) Head of the Department
(c) Administrative Ministry/Department (d) Accounts Officer

(a) The Accounts Officer shall maintain a plus and minus memorandum with which the
departmental Officer should reconcile the balances as per accounts records.
(b) Special care shall be taken while paying recoveries into Government Account that the
amount of interest and principal recovered are separately and distinctly credited, as the
former must, and the latter must not, be credited in the plus and minus memorandum.
(c) Both are incorrect
(d) Neither incorrect.
45. Pick the correctly matched

(a) Short-term advances to Govt. Servant: Form GAR 36
(b) Long-term Advances to Govt. Servant: Form GAR 37
(c) Schedules of recoveries of advances: Form GAR 38
(d) Monthly abstract of recoveries of Advances: Form GAR 38A

Answer
Q. No Answer Rule/Remarks
1. A 126 (2)
2. C 126 (2)
3. D Note below 126 (2). It is Accounts Officer not DDO by which payable
4. C 128. Debit is passed on to India in due course
5. C 129 (i)
6. D 129 (ii)
7. B 129 (iii). Where heavy payment is involved, LoC may be opened.
8. A
9. C Note 3 below 129 (iv)
10. B Note 3 below 129 (iv)
11. A Note 3 below 129 (iv)
12. B 131
13. C 132 (1)
14. D 133 & 134
15. A 134 (3)
16. D 135 (1)
17. A 135 (1)
18. B 135 (2)
19. D 136
20. A 139 (1)
21. B 139 (2)
22. C 139 (2)
23. A 140
24. B Note below 141
25. A 142 (1)
26. C 142 (1)
27. A Note 1 below 142 (2)
28. A 145
29. B 146
30. D 147
31. A 148
32. D 149
33. A 149
34. C Note below 149
35. C 151
36. A 152
37. B Note below 152. Responsibility lies with RBI and adjusted against its final bill
38. D 153 (1) (i) to (iii)
39. C 153 (3), It is three months instead of six months
40. B 156. Detailed bill every month and not annually.
41. C Note below 161
42. B 162 (1) (b) (i). End of the following month
43. B 162 (1) (b) (iv)
44. B 162 (2). The former (principal) must not and later (interest) must be credited in +(-) memorandum
45. C 165 (1) & (2)

Part-IV
PUBLIC DEBT PROVIDENT, ETC. FUNDS, DEPOSITS, ETC.
SECTION I—PUBLIC DEBT
1. The procedures to be followed by treasury officers and Public Debt offices of the Reserve Bank
in making payment in respect of the principal of market loans add interest thereon when they fall due
shall be governed by the provisions contained in
(a) RBI Manual (b) Government Securities Manual
(c) Treasury Rules and Manual (d) General Financial Rules
2. Procedure to be followed by the Post Offices in respect of the custody, issue and discharge of
National Savings Certificates may be laid down by the
(a) Central Government (b) State Government concerned
(c) Posts and Telegraphs departmental regulations
(d) Parliament
3. The conditions under which certificates of different denominations are issued and discharged,
the maximum, limits of investment, the interest which accrues on them and other connecting matters
(a) State Government concerned (b) Central Government
(c) Either State or Central Government
(d) Posts and Telegraphs departmental regulations
4. Subscriptions to a Provident Fond of the Government are recovered ordinarily by deduction

from pay bills of the Government servants concerned .and the responsibility for making necessary
deductions regularly and correctly devolves upon
(a) Drawing officer (b) Subscriber
(c) Head of Office (d) Accounts Officer
5. Premia or subscriptions to the Post Office Insurance Fund may be realised

(a) by deduction from pay bills of the subscribers
(b) by payment in cash at Post Offices only
(c) either of the way (d) neither of the two
6. If the leave salary of a subscriber has not been drawn or the official is on leave without pay
(a) the name of the official should be included in the schedule GAR 40 without showing
any recovery, but suitable remarks may be given in remarks column as the case may
be.
(b) the name of the official should be included in the schedule GAR 40
(c) the name of the official should be included in the schedule GAR 40 with showing normal
recovery with a suitable such on leave and subscription unpaid remarks may be given
in remarks column as the case may be
(d) the name of the official should be included in the schedule GAR 40 with showing normal
recovery being remitted by the Government subject to short drawing in next bill

No lump sum credit without the supporting schedule or details of recovery should be sent.
(a) True (b) False

(a) In cases in which subscription or repayment of advances are paid by deduction from
pay bills, the requisite particulars shall be entered by the Head of Office in a separate schedule
in the Form GAR 41 to be attached to the pay bill.
(b) If the subscription is paid in cash, the number of the account and all other, particulars)
mast "be furnished.
(c) The schedules in respect of the recoveries effected from Group D Government
servants, whose General Provident Fund Accounts are maintained by Heads of Offices, shall
be signed by himself when signing the pay bills after comparing the total in the schedules with
the total deductions shown in the pay bills
(d) The schedules in such cases will not be attached to the pay bills, instead a certificate
will be attached to the pay bills indicating the total amount deducted as subscriptions and refund
of withdrawals.

9. When a subscriber to any Fund whose subscriptions are realised by deduction from pay bill is
transferred from one office to another, the fact that he is subscribing to the fund by noting thereon the
amount of his monthly subscription and the number of the Fund account and Life Insurance policy, if
any, financed therefrom as well as of Post Office Insurance Fund Policy shall be certified on the
(a) last pay certificate (b) A certificate by DDO
(c) a certificate by HoO (d) a certificate by Accounts Officer

(a) Advances and withdrawals from a Provident Fund may be drawn on Form GAR 42
(b) the bill shall be supported by a copy of the sanction accorded by the competent
authority.
(c) Where the amount of the advance or withdrawal exceeds Rs.500, the payment may be
made, even to a non-gazetted subscriber, by an 'Account Payee' cheque drawn in his
favour if so desired by the subscriber.
(d) Withdrawals from Provident Fund by officers and staff serving abroad for payment of
Insurance premium in India may he remitted by bank drafts.
11. All bills for payment of advances, or final withdrawals from Provident Fund are to be submitted
for payment to the
(a) DDO (b) Head of Office
(c) Head of Department (d) Accounts Officer
12. When a Government employee (other than one belonging to Group 'D'), who is about to retire
or superannuate shall submit an application in the prescribed form to the Accounts Officer concerned,
through his Head of Office-cum-drawing and disbursing officer
(a) six months in advance of the event (b) one year in advance of the event
(c) fifteen months in advance of the event
(d) eighteen months in advance of the event
13. Who shall issue a pre-closuring statement of accounts in respect of provident fund account of
retiring or superannuating government servant?
(a) Subscriber (b) DDO
(c) HoO (d) Accounts Officer
14. The Pre-Closing Statement of Account" shall be issued by

(a) not later than 10 weeks in advance of the retirement
(b) not later than 10 months in advance of the retirement
(c) not later than 6 weeks in advance of the retirement
(d) not later than 6 months in advance of the retirement
15. The DDO shall prefer, irrespective of whether he has received the said "pre-closing statement
of account" from the Accounts Officer or not, a bill in Form GAR 42 append thereto a calculation sheet
so as to reach the Accounts Officer
(a) 15 days in advance of the event (b) one month in advance of the event
(c) two months in advance of the event (d) three months in advance of the event
16. True or false

In the case of Group 'D' Government servants whose General Provident Fund accounts are maintained
by Heads of Offices, the bills for final payment do not have to be submitted to the Accounts Office for pre-check
payment but the verification and arrangement for payment of the claims shall be made by the Head of Office
concerted.
(a) True (b) False
17. The payment of additional amount payable under the Provident Fund Deposit Linked Insurance
Scheme on the death of a subscriber shall be authorised by the
(a) CPAO, New Delhi (b) Zonal PAO
(c) Accounts Officer
(d) authority competent to make final payment of provident fund of deceased
18. Amounts payable under the Central Government Employees Insurance Scheme 1977, Shall
be authorised by the

(a) Head of the office (b) Head of Department
(c) Accounts Officer (d) Principal Accounts Officer

In the absence of valid nomination, the insurance amount payable under the scheme shall not
be disbursed and withheld under Deposit.
(a) True (b) False
20. Claim for payment under Central Government Employees Insurance Scheme 1977 shall be
drawn on bill in Form
(a) GAR 40 (b) GAR 41
(c) GAR 42 (d) GAR 43
21. Claims for payment pertaining to Central Government Employees' Group Insurance Scheme.
1980 and the Scheme as extended to All-India Services as per All-India Services (Group Insurance)
Rules 1981 shall be preferred in Form
(a) GAR 41 & 42 respectively (d) GAR 42 & 43 respectively
(c) GAR 43 & 44 respectively (b) GAR 44 & 45 respectively
22. In the case of such funds which are maintained in the Public Account portion of the accounts
of the Government, withdrawals from the Public Account against sums credited by way of subscriptions
or of interest that is allowed by the Government shall not be permitted except in accordance with the
orders issued by the
(a) Ministry/Department/UTs in consultation with the CGA
(b) CGA in consultation with the Ministry/Department/UTs
(c) Ministry/Department/UTs in consultation with the Chief Controller of Accounts
(d) CGA in consultation with the CAG
23. Deposit in the Government Account are to be classified two broad categories. Pick the correct
one
(a) Government and Non-Government Deposits
(b) General and Special Deposits (b) Normal and Lapsed deposits
(d) Interest and Non-interest bearing Deposits
24. Sector under which Deposit & Advances of Public Accounts fall
(a) J (b) K
(c) L (d) M

(a) No moneys shall be received for deposit in the Government Account, unless they are
such as by virtue of any statutory provision or of any general or special orders of the
Government
(b) Subject as aforesaid and save as expressly otherwise provided by these rules, no
money is to be credited as a deposit except under the formal order of a Court or other competent
authority.
(c) Both
(d) Neither
26. Pick the incorrect one regarding treatment of the following items as deposits is prohibited
(a) No pay, pension or other allowances should be placed in deposit on the ground of the
absence of the payee or any other reasons.
(b) No fines should be placed in deposit on the ground that appeal is pending, they should
be credited at once to the Government and refunded if necessary, on order of the Appellate
Court.
(c) Compensation fines (including costs in criminal cases) due to an injured party, and not
to Government, may also not be kept in deposit both in appealable and non-appealable cases.
(d) No refunds can be drawn to be lodged in deposit pending demand by the payee.

27. Which of the following shall not be put into Government Deposit
(a) No jewels or other property received for custody and restoration in kind may be brought
on the deposit account, though the value be stated in money.
(b) Government Promissory Notes or other security deposits (not being cash) received
must, on no account, be credited as deposits.
(c) The net sale proceeds of unclaimed impounded cattle may be kept in deposit for three
months and if no claim be made within that time, are to be credited to the proper account.
(d) The sale proceeds of unclaimed property are not to be placed in deposit at all.

(a) Under Police Act 1861, the property itself is to be kept for six months, but money
realised by sale should be taken to credit of the appropriate receipt head.
(b) In the case of property left by persons dying intestate and without heirs which Civil
Courts will secure and hold for certain periods in accordance with the local law.
(c) If unclaimed property be perishable and be sold because it cannot be kept or it be sold
for the benefit of the owner or because its value is less than twenty rupees, its proceeds should
be held for six months, in deposit, but the circumstances should be clearly stated in the challan.
(d) Unclaimed property found by or delivered to a police officer, should. be made over to
the Magistrate.

Proceeds of sale of old stores or other Government property should be credited to Non-interest
bearing deposit.
(a) True (b) False
30. Refunds of deposits can be made on Application-cum-Bill in form

(a) GAR 43 (b) GAR 44
(c) GAR 46 (d) GAR 49

A separate permanent advance may be given and held apart specially for the repayment of
deposits where the number and frequency of repayment of deposits are substantially heavy
(a) True (b) False
32. At the close of March each year deposits not exceeding twenty-five rupees or residuary
balances not exceeding the said amount out of deposits partly repaid during the year shall be treated
as lapsed deposit and credited to Government Accounts if remain unclaimed for
(a) one year (b) one whole account year
(b) three years (c) three whole account years
33. When all deposits or balances in excess Rs. 25/- shall be treated as lapsed deposits and
credited to Government Accounts if remain unclaimed for
(a) 3 complete account years (b) more than 3 complete account years
(c) 5 complete account years (d) more than 5 complete account years
34. In the case of deposits, the detailed accounts of which are kept by departmental officers, a list
of deposits and balances thus lapsing shall be prepared by them and sent to the
(a) Administrative Ministry/Department (b) Principal Accounts Officer
(c) Accounts Officer (d) Ministry of Finance

(i) The age of a repayable item, or of a balance of it, may be reckoned as dating from the
time when the item or the balance, as the case may be, was initially deposited.
(ii) A repayable item deposited by a party in connection with a contract or supply order is
on request, decided to be reckoned as deposit against a subsequent contract or supply order
awarded to the same party, the age of the item will be calculated with reference to the date of
the latter.
(iii) Such of the deposits or balances of deposits which pertain to contracts, supply, orders
that are under litigation or arbitration shall not be deemed as "unclaimed deposits" for the
purpose of crediting to Government under this rule.

(iv) They should, nevertheless, be listed out distinctly along with relevant particulars so as
to facilitate action for releasing the deposit, or for forfeiting it, depending on the judgement or
award .at the conclusion of the litigation or arbitration.
(a) i, ii and iii (b) i, iii and iv
(c) ii, iii and iv (d) All of the above
36. Refund of lapsed deposit shall be drawn on form

(a) GAR 43 (b) GAR 44
(c) GAR 46 (d) GAR 49
37. If refund of lapsed deposit is made after the Register of Receipts has been destroyed, the
responsibility for verifying the claimant's title to the refund shall devolve on the
(a) claimant (b) authority who signs Form GAR 46
(c) Head of Office/Department (d) Accounts Officer
38. The overall check in respect of a Personal Deposit Account is exercised by

(a) DDO (b) Head of Department
(c) Accounts Officer (d) accredited bank
39. A personal deposit account may be authorised to be opened only under the special order or
permission of the Ministry or Department concerned in consultation with the
(a) CGA and Principal Accounts Officer (b) CGA and CAG
(b) CGA and Accounts Officer
(d) CGA and Chief Controller of Accounts
40. In relation to Civil and Criminal Courts’ deposits, a Personal Deposit Accounts shall be opened
in favour of the
(a) The Registrar of the Court concerned
(b) Chief Judicial authority concerned
(c) Chief Justice of High Court concerned (d) Advocate General of State
41. Who can be authorised to open personal deposit accounts for public funds or regimental funds
in the Defence Departments?
(a) The President (b) Defence Minister
(c) Chief of the Staff (d) Commanding Officer of the unit
42. Which can be deposited outside the Government account with any branch of the State Bank of
India or any other public sector bank?
(a) Public Fund of Defence Department
(b) Public Fund of Civil and Criminal Court
(c) Regimental Fund of Defence Department
(d) All of the above
43. Every Personal deposit account so opened will form part of the Government Account and be
located in the
(a) Consolidated Fund (b) Contingency Fund
(c) Public Account (d) Any of the above
44. Balances in personal deposit accounts shall lapse to lapse to Government when it is
outstanding for
(a) more than one complete account year
(b) more than three complete account year
(c) more than five complete account years (d) shall never lapse

(i) In cases where a Government servant is permitted to retain the whole of a fee, he
should collect it himself and the Government will not be concerned with the transaction
(ii) In cases where the exact amount of the fees and the distribution of shares between the
Government and Government servant are known before hand, the share due to the
Government should be credited as miscellaneous receipt of the department to which the

Government servant belongs and the rest should be collected by the Government servant
himself.
(iii) If the amount of the fees or the shares are known only approximately, beforehand, all
the fees should in the first instance be similarly credited to Government appropriate deposit
head pending final settlement.
(iv) when the share due to the Government should be credited as miscellaneous receipt of
the department to which the Government servant belongs, and the rest should remain under
the deposit head for disbursement to the Government servant by the Head of Office who will
draw the amount on a bill in ordinary pay bill form specifying therein the authority sanctioning
the payment of fees.
(a) i, ii and iii (b) ii, iii and iv

(c) i, iii and iv (d) All of the above
46. Where any doubt arises as to the interpretation of any of rules of R&P 1983, the matter shall
be referred to the
(a) CGA (b) CAG
(c) Parliament (d) President

Answer
Sl Answer Rule/Remarks
No.
1. B 167
2. C 169
3. B Note below 169
4. A 171
5. C 172
6. A Note 2 (ii) below 172
7. A Note 2 (iv) below 172
8. C Note below 173. Schedule shall be signed by drawing officer
9. A 174
10. C 175. When exceeds Rs. 250 and not Rs. 500
11. D 175 (3)
12. B 176
13. D 176
14. A 176
15. B 176
16. A Note below 176
17. D 177
18. A 179
19. B Note below 179
20. C 179
21. D 180
22. A 181
23. D 182
24. B 182
25. C 184 (i)
26. C 184 (3). Compensation fine may be put into deposit.
27. C 184 (3) (4) and (5)
28. C Note 1 below 184 (5)
29. B Note 3 below 184 (5)
30. A 186
31. B Note 1 below 184 (5)
32. B 189 (1)
33. B 189 (1)
34. C 189 (1)
35. D Note 1 & 2 below 189 (1)
36. D 190 (1)
37. B 190 (3)
38. D 191 (1)
39. A 191 (2)
40. B 191 (3) (b)
41. D 191 (3) (c)
42. C Note below 191 (3) (e)
43. C 191 (4)
44. D 191 (4)
45. D 196
46. A 199
47.
48.
49.
50.
51.
52.
53.

54.
55.

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PART I

PRELIMINARY AND GENERAL PRINCIPLES

3. Consolidated Fund of India has been referred to in Constitution under

4. Contingency Fund of India has been established under the

6. Responsible for establishing and maintaining a technically sound payment-cum-accounting

7. Departmental officer means

8. Public Account of India referred to in

9. Payments relating to certain pensionary benefits of Central Government pensioners are

11. State whether true or false

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

15. Pay-in-slip is to be maintained in Form

16. Moneys received by or tendered to Government officers on account of revenues or receipts or

22. Pick the incorrect one

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

27. State whether true or false

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

2. State whether true or false

7. Receipt books should be machine numbered and maintained in Form

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

9. State whether true or false

10. Pick the incorrect one regarding

Q. Answer Rule/Remarks Q. Answer Rule/Remarks

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

2. Bills drawn and presented by a departmental officer to

3. Payments to pensioners are governed by

5. Deduction of IT at source is made under the provision of

7. State whether true or false

9. Pick the incorrect one regard preparation of bill

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

12. When any kind of bill is required to be prepared in duplicate or triplicate or so on

15. Pick the incorrect one regarding

18. State whether true or false

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

26. Cheque shall be payable at any time within

(c) not expire

28. Pick the correct one regarding cancellation of cheque

(a) i, ii and iii (b) ii, iii and iv

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

33. State whether true or false

35. Pick the incorrect one regarding

Case Payment date

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

45. Pick the incorrect one

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

46. State whether true or false

48. Cases of payment to PSUs/Government-aided institutions to be authorised by the concerned

Q. Answer Rule/Remarks Q. Answer Rule/Remarks

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

3. Working day' shall be deemed to be a day on which

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

9. State whether true or false

10. Pick the incorrect one

11. Pick the incorrect one

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

15. Pick the correct one

21. State whether true or false

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

23. The overtime allowances shall

29. State whether true or false

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

33. Pick the incorrect one