Part-IV
PUBLIC DEBT PROVIDENT, ETC. FUNDS,
DEPOSITS, ETC.
SECTION I—PUBLIC DEBT
167. Market loans.—
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 the Government Securities Manual and
Supplementary instructions, if any, issued by the Government in this behalf.
Payment of cheques including Public Debt Office Interest Warrants which are
governed by the Negotiable Instruments Act 1881 (26 of 1881) will be made in
accordance with the provisions of that Act and any generally recognised
practice established among bankers by custom.
168. Treasury Bills.—
The procedure to be observed by the Reserve Bank in
connection with the sale and discharge of Treasury Bills will be governed by
such instructions as may be issued by the Government to the Reserve Bank.
Treasury bills can only be paid on maturity at the office of the bank from
which they were issued. After payment, the discharge bills shall be treated in
the same way as other paid vouchers.
169. National Savings
Certificates.—
Subject to the general provisions of these rules relating
to receipts and payments on Government account, the procedure to be followed by
Post Offices in respect of the custody, issue and discharge of National Savings
Certificates may be laid down by the Posts and Telegraphs departmental
regulations.
NOTE.—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 matters
connected there-with are regulated by special instructions issued by the
Central Government.
170. Post Office Savings Bank
Deposits, Cumulative Time Deposits, Recurring Deposits and Time Deposits.—
Without prejudice to the generality of provisions made in
these rules and particularly those in Section III of this Part with regard to
money received for deposit in the custody of me Government, the procedure to be
observed by Post Offices in handling transactions relating to Post Office
Savings Bank and other Deposit Accounts may be laid down by departmental
regulations.
SECTION II.—PROVIDENT AND OTHER FUNDS
171. Responsibility for recovery
of subscriptions:-
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 the drawers of the bills.
172. Recovery of premia towards
Post Office Insurance fund.—
Premia or subscriptions to the Post Office Insurance Fund
may be realised either—
(i)
by deduction from pay bills of the subscribers,
attaching thereto a schedule in Form GAR 40; or
(ii) by
payment in cash at Post Offices only, in accordance with the rules of the fund.
NOTE l.—In all cases where a
premium is recovered for the first time or before a Policy No. is allotted, the
words 'New Policy' should be written in the remarks column if the policy number
has been allotted or the authority letter from the Director (PLI) | Postmaster
General enabling the subscriber to join the fund shall be quoted in the said
schedule.
NOTE 2.—(i) When a subscriber to
the Post Office Insurance Fund has come on transfer from another office or is
transferred to another office or dies, or quits service or ceases to be a
subscriber owing to policy finding exit due to death or maturity the name of
the office from which 'Transferred from ...............' or 'death' or 'quitted
service w.e.f. ................'or 'exit by death | maturity' should be written
in the schedule and shall also be notified to the Accounts Officer concerned as
well as to Director (PLI), Calcutta.
(ii) If the leave salary of a subscriber has not been drawn or the
official is on leave without pay, the name of the official should be included
in the schedule without showing any recovery, but suitable remarks may be given
in remarks column as the case may be.
(iii) In case of double recoveries or late recoveries, the reasons for
late drawal of pay together with an indication of the month of pay from which
premium has been recovered should be recorded in the remarks columns of the
schedule. Similarly reasons for short or excess recoveries are also to be
recorded in the schedule.
(iv) No lump sum credit without the supporting schedule or details of
recovery should be sent.
173. Recovery of subscription to
General Contributory Provident Fund, etc.—
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. If
the subscription is paid in cash, the number of the account and all other,
particulars) mast "be furnished. In cases of officers appointed, on
contract basis where a subscription is paid for the first time, the rule or
special authority under which the subscription may be received shall also be
quoted.
NOTE.—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
the drawing officers when signing the pay bills after comparing the total in
the schedules with the total deductions shown in the pay bills. 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.
174. Entry relating to
subscriptions in the last pay certificate on transfer etc.—
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 shall be certified on the last pay
certificate (in form G.A.R. 2) 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.
175. Advances and withdrawals
from Provident Fund.—
(1) Advances
and withdrawals from a Provident Fund may be drawn on Form GAR 42, the bill being supported
by a copy of the sanction accorded by the competent authority. Where the amount
of the advance or withdrawal exceeds Rs.250, 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.
(2) Bills
for withdrawals from a Fund, when permissible under the rules of the Funds, to
meet payments towards policies of life insurance may be prepared in the same
manner as for advances mentioned in sub-rule (1), the particulars regarding the
policy' or policies on which premium of subscription is to be paid being noted
on the bills.
NOTE.—Withdrawals from
Provident Fund by officers and staff serving abroad for payment of Insurance premium
in India may he remitted by bank drafts.
(3) All
bills for payment of advances, or final withdrawals from Provident Fund are to
be submitted to the
Accounts Officer for payment. However, cheque drawing DDOs
may make payments relating to Provident Funds under their own cheque drawing
powers to the extent permitted under the relevant departmental regulations,
after attaching a certificate to the hill that the advance or withdrawal is
covered by the balance at the credit of the subscriber concerned.
176. Final Payment of total
Accumulations in the Fund etc.—
(1)
When a Government employee (other than one belonging to
Group 'D'), who subscribes to a Provident Fund, is about to retire or
superannuate and, under the rules of the fund, money lying at his credit in the
fund becomes payable to him, he shall submit an application in the prescribed
form (GPF-10B upto Part I of Appendix 'E' prescribed under the General
Provident Fund (Central Services) Rules, 1960 or corresponding form under other
Fund Rules), one year in advance of the event, to the Accounts Officer by whom
his fund account is maintained, through his Head of Office-cum-drawing and
disbursing officer. The Accounts Officer, after satisfying himself that the
claim is tenable, will endeavour to have the relevant account posted and
brought up-to-date and settle all outstanding points, such as missing credits,
in consultation with the drawing and disbursing Officer on a priority basis. He
shall issue a "preclosing statement of account" not later than 10
weeks in advance of the said event, based on ledger card and other records
maintained by him, specifying therein the month upto which the deductions and
payments effected and interest element are included, to the drawing and disbursing
Officer, under intimation to the said applicant-subscriber. Discrepant items,
if any, which are under investigation shall also be indicated therein. The
drawing & disbursing Officer shall prefer, irrespective of whether he has
received the said "preclosing statement of account" from the Accounts
Officer or not, a bill in Form GAR 42 so as to reach the Accounts Officer
one month in advance of the event and append thereto a calculation sheet,
indicating the manner in which the amount of final payment claimed has been
arrived at, starting with the amount shown in the "preclosing statement of
account" if already received from the Accounts Officer or that mentioned
in para 4 of Part I of application form No. GPF-10B ibid in cases where such a "preclosing statement of
account" has not been received from the Accounts Officer by then. The
Accounts Officer will conduct necessary pre-check of the bill with reference to
his accounts records and arrange for the payment of the correct sum due,
through the drawing and disbursing 0fficer. The latter should obtain proper
acquittance against the payment. In the type of cases where claims, arise for
final payment of balance, requiring applications in Form GPF-10B (Part II) or
in form GPF 10C ibid, the Head of office-cumdrawing and disbursing officer, shall
forward the application alongwith a bill in Form GAR 42 to the Accounts Officer for the
amount arrived at with reference to the latest annual statement of the account
issued to the subscriber and other details available in his records. The
Accounts Officer shall satisfy himself that the claim is tenable and determine
the amount payable to the claimant with reference to his accounts records and
arrange for payment of the correct amount due, through the drawing &
disbursing" Officer, with the greatest expedition. The drawing &
disbursing Officer shall also obtain proper acquittance against payments in
such cases.
NOTE.—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 precheck payment but the verification and arrangement
for payment of the claims shall be made by the Head of Office concerted.
(2)
Except as hereinafter provided, final payment on
account of any Provident Fund, when authorised, shall be made against the personal
receipt of the subscriber, or when he is absent from India, on that of his duly
authorised agent. Payments may, however, be made to an authorised banker, if so
desired by the subscriber in the manner laid down in sub-rule 2 of rule 85 read
with rule 86. In the event of the death of the subscriber before payment has
been made, payment may be made in consultation with the Accounts Office against
proper acquittance to such person or persons as would be entitled to receive
payment under the rules of the fund concerned and such subsidiary instructions
as may be issued by the Government in this behalf.
177. Payment arising under the
Provident Fund Deposit Linked Insurance Scheme,
1977.—
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 authority competent to make final payment of
provident fund balance at the credit of the deceased employee to the persons
entitled to receive that employee's Provident Fund dues. The provisions of
sub-rule (2) of rule 176 shall mutatis
mutandis apply to payments under the Provident Fund Deposit Iinked
Insurance Scheme.
178. Post Office Insurance Fund
payments.—
Payments in respect of the Post Office Insurance Fund shall
be made strictly in accordance with the procedure prescribed in the rules of
the fund.
179. Payments under Central
Government Employees' Insurance Scheme, 1977.—
Amounts payable under the Central Government Employees
Insurance Scheme 1977, as amended from time to time, shall. be authorised by
the Head of the office to the Government servant or the deceased employee's
nominee entitled to receive the employee's dues, as the case may be after
submitting the claim in Form GAR 42 (with such modification as may be considered
necessary) to the Accounts Officer.
NOTE.—In the absence of valid
nomination, the insurance amount payable under the scheme shall be disbursed in
equal shares among all the legal heirs of the deceased Government servant
without insisting on the production of the usual- legal authority provided the
Head of the Office is otherwise satisfied about the rights and titles of the
claimants.
180. 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.—
Monthly subscriptions recoverable from members of the
Scheme shall be deducted every month from pay bills. For the purpose of drawal
of funds for making disbursements to members or nominees of deceased members
arising under the said Scheme or Rules, procedure prescribed by Government
shall be followed and bills preferred in Form No. GAR 44 or 45 as the case may be.
181. Funds not under Government
management.—
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 relevant Ministry, Department or Union territory in consultation with
the Controller General of Accounts. Wherever such orders envisage that the
withdrawals should be by specified authorities connected with the fund
concerned, by means of cheques on the bank nominated for the purpose (and in
which the relevant receipts are credited), the Pay and Accounts Officer of the
Ministry, Department or Union territory concerned may, if need be, be entrusted
with the work of issuing letters of credit and for the work incidental thereto.
SECTION III.—DEPOSITS
182. Broad categories of
deposits.—
Moneys received for deposit in the Government Account are
to be classified under suitable heads of account appearing under two broad
categories of 'Deposits bearing interest' and 'Deposits not bearing interest'
under Sector K— 'Deposits and Advances' of the Public Account.
183. Application.—
Unless there be anything repugnant in the subject or
context, the relevant provisions of this Part shall apply to deposit
transactions of the Defence, Railway, Posts and Telegraphs. Public Works and
other Central Departments whose initial accounts are kept in departmental
offices except in so far as they may be varied or supplemented by authorised
departmental regulations.
NOTE.—This rule does not apply
to Post Office Savings Bank and allied deposits covered by rule 170.
184. Limitations.—
(I) 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 are required or
authorised to be held in the custody of the Government.
(2) 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.
(3) The
treatment of the following items as deposits is prohibited:—
(i)
No pay, pension or other allowances should be placed in
deposit on the ground of the absence of the payee or any other reasons.
(ii)
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. But compensation fines
(including costs in criminal cases) due to an injured party, and not to
Government, may be kept in deposit both in appealable and non-appealable cases,
till they lapse under the ordinary rule.
(iii)
As provided in sub-rule (3) of rule 139, no refunds can
be drawn to be lodged in deposit pending demand by the payee.
(iv)
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.'
(v)
Government Promissory Notes or other security deposits
(not being cash) received must, on no account, be credited as deposits.
(4) 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.
(5) The
sale proceeds of unclaimed property are not to be placed in deposit at all;
under Police Act 1861 (5 of 1861), the property itself is to be kept for six
months, but money realised by sale is at once at the disposal of the
Government, and should be taken to credit of the appropriate receipt head.
Exception must, however, be made 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.
NOTE 1.—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 ten rupees, its proceeds should
be held for six months, in deposit, but the circumstances should be clearly
stated in the challan.
NOTE 2.—Money belonging to prisoners
in jail should not be held for long terms by the Jain Department, but should be
paid into Government account at convenient intervals.
NOTE 3.—The Police Department
should have no deposits except security and earnest money deposits which should
be paid into Government Account under the major head '843 Civil Deposits'.
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 Government Account.
185. Credit deposits into
Government Account.—
(1)
Deposits must be paid into the Government Account
either through departmental officers and or through the accredited bank, along
with the appropriate challan (G.A.R. 7 in the absence of any other specially
prescribed form) as may be directed by the Ministry or Department concerned.
The procedure relating to credit of receipts prescribed in Part II of these
rules will be applicable.
(2)
In respect of earnest money deposits made by intending
tenderers of Civil and Defence Departments which are creditable as revenue
deposits, the depositor must indicate the designation of the officer in whose
accounts the deposit should enter.
186. Repayment of deposits.-
(l) Refunds of deposits can be made only on the receipt of
the persons entitled to them. Application-cum-Bill in form G.A.R. 43 shall be used for the
purpose.
(2) (a)
In cases where money on account of deposits were received and credited to
Government Account by a departmental officer or at his instance, and detailed
accounts are kept by him, the officer should draw the amount on his receipt
(affixing his signature in the space provided for 'Claimants' signature' in the
bill, after scoring out these words) from the Accounts Officer and make payment
to the payee concerned. He may, where necessary, arrange payment from the
permanent advance held by him, or wherever it is permissible in terms of
sub-rule 2 of rule 6, from current deposit receipts and take action to get the
permanent advance recouped or account of the current deposit receipts rendered
in the usual manner prescribed therefor, as the case may be.
(b) The departmental officer will certify on the
bill that the conditions subject to which repayment is to be made, have been
fulfilled and that a note has been kept in his initial records to prevent a
second claim.
(3) Bill
for the purpose shall be duly supported by the challan with which the money was
credited to
Government Account and departmental receipt, if any, issued
to the party. If, however, amount received from more than one person had been
credited by the Departmental Officer to Government Account through a single
challan (or had been remitted by means of a bank draft to the Pay and Accounts
Office for credit to the Government Account), the bill should be supported by
(i) a duly attested 'statement showing the names of the depositors to whom the
repayment is to be made, the amount repaid, the number and date of the challan
(bank draft) with which money was originally credited and the amount, if any,
already repaid and (ii) the original departmental receipts, if any, issued to
them. The Accounts Officer will, after verifying the availability of balance
from the Deposit Register, make an entry in the repayment portion of the
register and effect payment, subject to other usual checks.
NOTE 1.—No separate permanent
advance may be given and held apart specially for the repayment of deposits;
only the office permanent advance may be augmented sufficiently for the
purpose.
NOTE 2.—The procedure outlined in
the above rule shall apply mutatis
mutandis in respect of diet money of witnesses deposited by assessees with
the Income Tax Department.
187. Refund of earnest money
deposits of Civil Departments and Defence Services.—
Except as provided in the previous rule, earnest money
deposits of Civil Departments and Defence Services may be refunded under the
authority of an order endorsed by the departmental officer (in whose favour the
deposit was made) upon the original deposit receipt. Under no circumstances can
part payment be made.
188. Transfer credit of earnest
money into the Consolidated Fund in certain cases.—
If the departmental officer desires that an item of
earnest-money deposit, instead of being refunded be carried to the credit of
the Government in the Consolidated Fund, he must record the fact on the deposit
receipt and in his initial records and request the Account Officer to effect
necessary adjustment in accounts.
189. Lapsed deposits.—
(1)
At the close of March each year, (a) deposits not
exceeding twenty five rupees unclaimed for one whole account year, or residuary
balances not exceeding the said amount out of deposits partly repaid during the
year then closing, and (b) all deposits or balances in excess of the aforesaid
amount, unclaimed for more than three complete account years, shall be credited
to the Government under the Consolidated Fund, keeping necessary note in the
register of deposits. 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 Accounts Officer in accordance with
the relevant directions.
NOTE 1.—For the purpose of this
rule, 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. if, however, 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.
NOTE 2.—Such of the deposits (or
balances of deposits) referred to in (b) of sub-rule (1) 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. 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. Relevant claim will require
precheck by the Accounts Officer before repayment.
(2)
However, in the case of certain departments such as
Central Public Works Department and Salt Department, which maintain detailed
account of deposits themselves, the age for the purpose shall be reckoned with
reference to the provisions in the concerned authorised departmental
regulations.
(3)
The Government may, in relation to any particular class
of deposits, issue orders varying or relaxing any of the conditions or
limitations specified in the preceding sub-rules.
190. Procedure for repayment of
lapsed deposits.—
(1)
Deposits, the detailed accounts of which are required
to be kept by the departmental officer and which are credited to Government
under provisions of rule 189 cannot be repaid without pre check by the Accounts
Officer. On receipt of bill in Form G.A.R. 46 (along with the original
departmental receipts issued to the refundees) from the departmental officer
concerned, the Accounts Officer will pass the bill after checking that the item
is covered by the credit reported by the departmental officer as lapsed and
carried to the credit of Government and that the claimant's identity and title
to the money are certified by the departmental officer who signs the
application for the refund. The amount of the bill may, wherever necessary, be
paid to the departmental officer on affixing his signature in token of receipt
in the space provided for "Claimants' signature" in the bill after
scoring these words.
(2)
Deposits, the detailed accounts of which are kept in
the accounts office and which are credited to the Government under rule 189,
may be refunded on receipt of an application-cum-bill in Form G.A.R. 46 (along
with the original challan or departmental receipt as the case may be) from the
departmental officer after verifying that the item was really received, is
traceable in his records and was carried to the credit of the Government as
lapsed and was not paid previously and that the claimant's identity and title
to the money are certified by the officer countersigning the application for
the refunds.
(3)
The repayment of lapsed deposit shall be recorded in
the appropriate deposit register of receipts so as to guard against a second
payment. If the payment 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 authority who signs the application-cum -bill in Form
G.A.R. 46.
191. Personal deposit account.—
(1) Personal
Deposit Account is a device intended to facilitate the administrator thereof to
credit receipts into, and effect withdrawals directly from, the account subject
to an overall check being exercised by the bank in which the account is
authorised to be opened, to ensure (with the help of a personal ledger account
to be maintained by the bank for the purpose) that no withdrawal will result in
a minus balance therein. The administrators thereof shall be only Government
officers acting in their official or any other capacity.
(2) A
personal deposit account of a type other than (a), (b) and (e) of sub-rule (3),
may be authorised to be opened only under the special order or permission of
the Ministry or Department concerned in consultation with the Controller
General of Accounts. Such special order or permission may be issued or granted
by the Ministry or Department concerned after satisfying itself that the
initial accounts of the moneys to be held in a personal deposit account and
disbursed, are arranged to be maintained properly and are subject to audit. The
Principal Accounts Officer of the Ministry or Department concerned shall also
be consulted for the purpose.
(3) Personal
deposit accounts are generally authorised to be opened in the following types
of cases:
(a)
In favour of an administrator appointed for the purpose
of administering moneys tendered by or on behalf of ward and attached estates and
estates under Government management. It should also be ensured that proper
arrangements are made for the maintenance and audit of connected initial
accounts.
(b)
In relation to Civil and Criminal Courts' deposits, in
favour of the Chief Judicial authority concerned.
(c)
Where, under certain regulatory activities of the
Government, receipts are realised and credited to a Fund or Account under the
provisions of an Act to be utilised -towards expenditure thereunder and no
outgo from the Consolidated Fund is involved.
(d)
Where a personal deposit account is required to be
created by a law or rules having the force of law and certain liabilities
devolve on the Government out of the Special enactments.
(e)
Officers commanding units and others concerned in the administration
of public funds or regimental funds in the Defence Departments can be
authorised to open personal deposit accounts for such funds.
NOTE.—Without
prejudice to clause (e) of sub-rule (3), regimental funds may, under authorised
departmental regulations, be deposited outside the Government account with any
branch of the State Bank of India or any other public sector bank.
(4) Every
Personal deposit account so authorised to be opened will form part of the
Government Account and be located in the Public Account portion thereof.
192. Balances in personal
deposit accounts.—
(1)
Balances in personal deposit accounts of the type
referred to in clauses (a) and (e) of sub-rule (3) of rule 191 do not lapse to
Government, even if outstanding for more than three complete account years.
However, if such a personal deposit account is not operated upon for a
considerable period and there is reason to believe that the need for the
deposit account has ceased, the same should be closed in consultation with the
officer in whose favour the deposit account has been opened.
(2)
While the balance as a whole in a personal deposit
account of the type referred to in clause (b) of sub-rule (3) of rule 191 will
not lapse to Government, individual items of deposits included therein will be
governed by the provisions of rule 189.
(3)
Balance in the personal deposit account of the type
referred to in clause (c) of sub-rule (3) of rule 191 will not lapse to
Government until the provisions of the relevant Act are in force.
(4)
Personal deposit accounts referred to in clause (d) of
sub-rule (3) of rule 191 fall under the following two categories depending on
the manner in which Government liability is to be discharged out of the
relevant provisions made in the Demands for Grants (i.e. out of the Consolidated
Fund of India), either (i) as a lump sum payment as would be specified in the
Act (e.g. in connection with the take over of a company by Government and
appointment of a Commissioner of payments, as Administrator of the Personal
Deposit Account) or (ii) in suitable instalments sanctioned by the Ministries
or Departments as and when necessary for bridging any deficit or shortfall that
may arise or be anticipated in the account. Unless otherwise directed, no
physical transfer of funds from the Consolidated Fund to the personal deposit
accounts will be needed, but only an intimation need be issued by the Accounts
Officer concerned to the concerned branch of the accredited bank indicating the
amounts of credit to be reckoned as receipt towards the account'. As and when
intimations are sent to the bank, an account entry will be made by debiting the
functional head under the Consolidated Fund by affording contra credit to the
Personal Deposit Account to that extent. In the former category of cases, the
balance in the account shall be allowed to be carried over to the subsequent
years. But in the latter category of cases, at the end of each financial year,
based on the account Statement received from each personal deposit account
holder, the balance remaining at the credit of the account will be brought to
'nil' by affording minus debit to the functional head under the Consolidated
Fund of India and the personal deposit account may be revived in the subsequent
year again, if necessary, in the usual manner.
193. Receipts towards personal
deposit accounts.—
Moneys tendered alongwith the appropriate challan for
credit into a personal deposit account may be received at the specified branch
of the accredited bank from the administrator of a deposit account. Details of
individual items need net be indicated in or attached to the challan.
194. Withdrawal from personal
deposit accounts.—
Unless in any case the Government direct otherwise,
withdrawals can be allowed only on cheques signed by the responsible
administrator of the personal deposit account concerned. The Administrator
shall ensure while issuing every cheque that there is adequate credit balance
in the account for the purpose. Withdrawals shall on no account be allowed by
the bank to exceed the balance at the credit in the deposit account. The
payment scroll rendered to the Accounts office by the bank shall be supported
by the original paid cheques.
195. Deposits for works done for
local authorities or individuals.—
(1)
Payments made to the Government by District Boards,
Municipalities and other Local Authorities for the cost of land taken up on
their behalf under the Land Acquisition Act shall be credited to Government
Account in accordance with the procedure laid down for the purpose.
(2)
The number and date of the award statement as well as
the date on which- the deposit was credited into Government Account shall be
noted on all orders, bills and vouchers based on which payments are made out of
the deposit account.
(3)
Deposits for works to be done on behalf of Local authorities
and other parties may be received and dealt with by the Public Works and other
departments carrying out the works! in accordance with the authorised
departmental regulations.
NOTE.—When under authorised
departmental regulations. the Local authority or the party concerned is
authorised to pay the deposit direct into the accredited bank, accompanying
challan should state clearly the name of the department to which the amount is
creditable, and the division and the work to which the deposit relates.
196. Deposit of fees.—
Fees received from non-Government bodies or private persons
for work done for them by Government servants shall be dealt with as follows:
(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 fees arc divisible between the Government and the Government
servant concerned—
(a)
If 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. The Government share should be
paid into Government Account as far as possible by the body or person paying
the fee after ascertaining the procedure therefor from the departmental
authority concerned;
(b)
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 Account, as far as possible, by the body or
person paying the fees. The receipts should be credited to the appropriate
deposit head, pending final settlement, 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.
NOTE.—These rules are intended
to be applied to cases in which the whole or a share of the fees as such is
payable to the Government servant doing work for non-Government bodies or
persons. They are not applicable to cases, e.g., fees levied for overtime work
in a department where such practice is in existence, or where a Government
servant undertakes the work as a part of his official duties although in view
of the extra work involved and in consideration of the fees realised he is
remunerated by a share out of these receipts. In the latter case, the fees
realised are adjustable as departmental receipts, and the disbursements to the
Government servant as departmental expenditure.
197. Other deposit accounts.—
Moneys appertaining to special deposit accounts which do
not strictly fall under any of the separate classes specified in this Part may
be paid into or drawn out 'of the Government Account in accordance with such
general or special directions as may be given by the Government.
198. Power to remove
difficulties.—
If any difficulty arises in giving effect to the provisions
of these rules, the Government may, subject to such restrictions and conditions,
if any, as it may think fit to impose, dispense with Or relax the provisions of
any of these rules.
199. Interpretation.—
Where any doubt arises as to the interpretation of any of
these rules, the matter shall be referred to the Ministry of Finance
(Department of Expenditure—Controller General of Accounts) for its decision.
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