PART II
RECEIPT OF GOVERNMENT REVENUES, DUES, ETC.
AND CREDITING THEM INTO THE GOVERNMENT ACCOUNT
18. Acceptance of Government
revenues, etc. by departmental officers.-
Government revenues, dues or other moneys receivable on
Government account may be realised in cash (namely, in legal tender coins or
notes), or by cheques or drafts drawn on any local branch of a scheduled bank
or by money orders or postal orders or in such other form as may be prescribed
by Government. Revenues and dues of the Government are generally received by
departmental Officers or by specified branches of the accredited bank in the
form of crossed local drafts or local cheques or in cash unless otherwise
specifically ordered. Unless specially authorised to receive higher amounts in
cash, departmental officers may normally receive cash upto an amount not
exceeding Rs. 100 in each case.
NOTE 1.—The term 'local branch'
as used in this rule and in rule 19, means a branch of a bank located at the
station in which (a) a departmental officer with cheque drawing powers or (b) a
Pay and Accounts Officer accredited to a departmental officer without cheque
drawing powers, in whose favour (by official designation) the instrument is to
be drawn or (c) the specified branch of the bank is situated.
NOTE 2.—Such instruments being
accepted by departmental officers not having cheque drawing powers, should be
drawn in favour (indicating official designation) of the concerned Pay and
Accounts Officers. However, when cheques or bank drafts are received in the
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.
NOTE 3.—Notwithstanding the above
provisions, and the provisions of rule 19, a Ministry, Department and, or union
territory in consultation with the Controller General of Accounts may specify
that only bank drafts (but not cheques) should be tendered in payment of
Government dues to any category of or all its departmental officers wherever
this is not contrary to the provisions of any Act under which the dues are
realised; or the Controller General of Accounts may on his own, stipulate
similarly in respect of certain categories of departmental officers.
19. Cheque, bank drafts tendered
in payment of Government revenues, dues, etc.—
(1) (a) Cheques, bank drafts drawn on local branch of a
scheduled bank may be accepted by departmental officers or by the specified
branch of the accredited bank or by a bank specially notified for the purpose,
in payment of Government dues or in settlement of other transactions with the
Government, subject to the provisions of special instructions, if any, issued
by a Ministry, Department and, or union territory, in consultation with the
Controller General of Accounts, relating to any specific type of dues being
followed. The cheques, bank drafts, should be crossed by the drawer before
tendering. However, until they are cleared, the Government cannot admit that
payment has been received; consequently, the receipt of the cheque alone may be
acknowledged when it is tendered. A formal payment receipt shall be given to
the tenderer (or sent to his address wherever such an arrangement is envisaged
by the department, or bank) after the cheque or draft has been cleared. The
preliminary acknowledgement of the receipt of the cheque or draft, will be
given in the form indicated below by the departmental Officers:—
"Received cheque/ draft number ------- for Rs --------
drawn on --------- on account of --------".
NOTE 1.—The bank reserve to itself
the right to refuse to accept cheques or drafts, collection of which in its
opinion cannot reasonably be undertaken. If, however, a bank draft drawn on a
branch of a bank is tendered at the same (i.e. the drawee) branch for being
credited to Govt. account, the receipted challan may be delivered to the
tenderer on the same day, if the draft is otherwise in order. {Refer Correction Slip 11}
NOTE 2.—Metal or paper token or a
preliminary acknowledgement as above will be issued by the bank to the
depositor to facilitate delivery of the receipted challan to him in due course.
(b)
In the event of the cheque or draft being dishonoured,
the fact shall be reported at once to the tenderer with a demand for payment in
cash and the dishonoured cheque or draft should be returned to the tenderer on
surrendering the preliminary acknowledgement of the receipt of the cheque or
draft or any token previously granted. The Government cannot, however, accept
any liability for loss or damage which may possibly occur as a result of delay
in intimating that the cheque or draft has been dishonoured.
NOTE.—The challan accompanying
the cheque or draft and presented to the bank should not be returned to the
tenderer when the dishonoured cheque or draft is returned to him but should be
retained and destroyed in due course.
(c)
In the case of Government dues which are payable by a
certain fixed date, the person desiring to make payments by means of cheque or
bank draft must take suitable precaution to ensure that his cheque or draft
reaches the bank or the departmental office concerned in good time, keeping in
view the provisions of rule 20 (i) and (ii). The bank, and, or departmental
office may, at its discretion, refuse to accept—
(i)
cheques or drafts tendered on the last day to the
former, and on the last two working days to the latter respectively; and, or
(ii)
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.
Explanation.—For the purpose of this
rule and rule 20 "working day" shall be deemed to be a day on which
the departmental office and the bank are both open for transacting their
respective ordinary business.
(2) The Government may, in relation to any particular class
of transactions involving payment of Government dues, issue orders varying or
relaxing any of the conditions prescribed in this rule.
20. Date of receipt of
Government revenues, dues etc.—
Government dues tendered in the form of a cheque or draft
which is accepted under the provisions of rule 19 and is honoured on
presentation, shall be deemed to have been paid-
(i)
where the cheque or draft is tendered to the bank, on
the date on which it was cleared and entered in the receipt scroll;
(ii)
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 third working day after its
presentation;
(iii)
if it is sent by post in pursuance of instructions to
make payment by post, on the date on which the cover containing it is put into
the post:
Provided that, where a cheque or draft is marked as not
payable before a certain date, the payment shall not be deemed to have been
made until the date on which it becomes payable.
NOTE.—The provisions of
clause (iii) shall apply mutatis mutandis
to payments made to the Government by postal money order or by any other
recognised mode of remitting money by post, wherever such a mode of payment is
authorised by any particular department.
21. Grant of receipt to the
payer by departmental Officers.—
(1)
Subject to the procedure prescribed in clause (a) of
sub-rule (1) of rule 19 being observed, the Head of an office where money is
received on behalf of the Government must give the payer a receipt duly signed
by him after he has satisfied himself, before signing the receipt and
initialling its counterfoil, that the amount has been properly entered in the
cash book. If the circumstances so justify, he may at his discretion authorise
any other officer subordinate to him, whether gazetted or non-gazetted, to sign
such receipts for him.
Note.—It is not necessary
to issue a receipt to a payer in case where the field staff of the National
Savings Organisation receive moneys on account of sale of savings boxes.
(2)
Where money is realised not in cash but by recovery from
a payment made on a bill setting forth full particulars of the deduction,
receipt may be granted only if specially desired by the payer, the fact of the
recovery having been made by deduction from the bill being clearly recorded on
the receipt.
(3)
All receipts must be written in figures and in words in
the original and signed in full over the 'Cash Received/| Received Payment'
stamps. Other copies thereof, may however, be initialled against the amount
already indicated therein over the "Cash Received/ Received Payment'
stamp.
22. Form and custody of receipt
books.—
(1) Receipt
books in machine numbered Form G.A.R. 6 may be obtained from the Central
Forms Store,
Calcutta. This standard form shall be used by all
Government officers receiving money on behalf of the Government unless any
special form of receipt is prescribed by Departmental regulations to suit the
convenience of any particular department or office.
(2) The
receipt books must be kept under lock and key in the personal custody of the
Officer authorised to sign the receipt on behalf of the Government.
(3) Before
a receipt book is brought into use, the number of forms contained therein shall
be counted and the result recorded in a conspicuous place in the book over the
signature of the Government officer in charge of the book. Counterfoils of used
receipt books shall be kept in his personal custody.
23. Issue of duplicates and
copies of receipts.—
No Government officer may issue duplicates or copies of
receipts granted for money received on the allegation that the originals have
been lost. If any necessity arises for such a document, a certificate may be
given that on a specified day a certain sum on a certain account was received
from a certain person. This prohibition extends only to the issue of duplicates
on the allegation that the originals have been lost and does not apply to cases
authorised by these rules or by special orders of the Government in which duplicates have to be prepared
and tendered with originals.
24. Detailed procedure to be
prescribed through departmental regulation.—
Subject to the provisions of rules 18 to 23, departmental
regulations may be framed for prescribing the detailed procedure to be adopted
in any particular department of the Government with regard to the realisation
of Government dues and granting of receipts for the money realised.
25. Procedure for affording
transfer credit when departmental receipts are utilised for payment.—
(1)
Whenever under the provisions of sub-rule 2 of rule 6
moneys received on account of revenues, receipts if the Government instead of
being paid into the bank are Utilised to meet departmental payments, the gross
receipts and the payments made, therefrom shall be entered as receipts and
expenditure in any record that may be, kept of the payments into and withdrawal
from the Consolidated Fund or Public Account as the case may be, and accounted
for as such to the Accounts Officer. If the receipts are in excess of the
payments made, the excess shall be remitted to the bank or Accounts Officer, as
the case may be; and save where it is otherwise provided in these rules, the
officer making such remittance shall note on the challan prescribed under rule
26 the full amount of cash actually received by him and per contra the expenses
met therefrom and not merely the net receipts.
(2)
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) 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.
26. Grant of receipted challan
by the bank.—
(1)
Subject as otherwise provided in these rules or unless
the Government direct otherwise in relation to any particular class of
transactions, any person or party paying money into the bank on Government
account under the provisions of rule 19 shall present with it challan (in
duplicate, triplicate or quadruplicate as specified by the concerned Ministry
or Department) in Form
GAR 7 showing distinctly the nature of the payment, the department
or office on whose account it is made, particulars of the concerned Pay and
Accounts Office, proper account classification of the credit, and where
necessary, information relating to its allocation between Government Department
concerned. As far as possible separate challans should be used for moneys
creditable to different heads of account.
(2)
Save where any other arrangement has been authorised by
the Government for the supply of challan forms, printed forms of challan, which
may with advantage be bi-lingual, shall be supplied by the departmental officer
or by the bank free of charge.
NOTE 1.—Receipts relating
to direct taxes (such as income tax, corporation tax) and indirect taxes (such
as customs and excise duties) administered respectively by the Central Board of
Direct Taxes and the Central Board of Excise and Customs, shall be credited or
remitted by the tax payers into the Reserve Bank of India and branches of
specified public sector banks at a selected centre in accordance with rule 7,
using challan forms specifically prescribed under the relevant provisions of
the schemes of revenue collection of these Boards.
NOTE 2.—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 quadruplicate.
27. Examination fees.—
Fees payable by candidates in India for examinations
conducted by the Union Public Service Commission or Staff Selection Commission
should be remitted to the Secretary of the respective commission by means of
crossed Indian Postal Orders or by such other negotiable instruments as may be
notified by these Commissions with the approval of Government. Such fees in the
case of candidates residing outside India may be received by the Missions
abroad.
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