Public Sector Banks Receipt of Government dues and check of revenue Public Sector Banks receipt by Departmental Officers
4. All transactions to which any officer of Government is a party in his official capacity must be brought to account without delay.
5. All moneys received by or on behalf of Government either as dues of Government or for deposit, remittance or otherwise shall be brought into Government Account without delay, in accordance with such general or special rules as may be issued under article 150 and clause (2) of article 283 of the Constitution of India.
6. (1) (a) All moneys received by or deposited with any officer, employed in connection with the affairs of the State in his capacity as such, other than revenues or public money raised or received by Government shall be paid into the Public Account.
(b) All moneys received by or deposited with any Court within the territory of the State to the credit of any cause, matter, account or persons shall be paid into the Public Account.
(2) The head of account to which such moneys shall be credited shall follow the normal rules of classification and the withdrawal of these moneys from the account shall be governed by the provisions in the Treasury Rules or such other general or special orders as may be issued in this behalf.
7. Departmental receipts may ordinarily be realised in legal tender coin or notes only, But in certain cases cheques payable on demand including crossed cheques, Reserve Bank of India Drafts and demand drafts may be accepted.
See also note below S. R. 32 of the Treasury Rules, West Bengal.
8. The departmental controlling officers should see that all sums due to Government are regularly received and checked against demands and that they are paid into the treasury. They Should accordingly arrange to receive from their subordinates accounts and returns claiming credit for 80 much paid into the treasury, and compare with those the figures recorded in the books of the Accountant-General if these are supplied to them under an arrangement between the Auditor-general and the Government.
The detailed rules regarding the demands and collection of revenue of the different departments are contained in the Departmental Regulations or Manuals. Note 1 - It is essential that the departmental controlling officer's account should not be compiled from the returns prepared by the treasury. But the Treasury Officer is in some oases required to verify returns prepared for submission to departmental controlling officers.
Note 2 - To facilitate the reconciliation of the returns submitted by the subordinate revenue authorities to the Board of Revenue with the figures supplied to the Board by the Accountant-General, the latter sends to each Collector a return showing the results arrived at in the first stage of the preparation of his monthly account. This return shows under certain heads the figures of the Treasury Cash Account and all the corrections and alterations introduced therein in this stage. These figures should be carefully compared by the Collector with those sent by him to the Board of Revenue with explanation of difference, if any. A certificate of this comparison should be given at the foot of the Revenue Returns, and a similar certificate should also be sent to the Accountant-General.
Revenue receipts of the Works and Buildings or of the Irrigation and Waterways Department
9. Revenue of the Works and Buildings or of the Irrigation and Waterways Department is assessed and realised in accordance with the following rules :-
(a) Divisional Officers of the Works and Buildings or of the Irrigation and Waterways Department are responsible that demands are made as revenue falls due, that steps are taken with a view to effect prompt realisation of all revenue, regular or occasional, and that proper records are kept to show, in respect of all items of revenue, recurring or non-recurring, the assessments made, the progress of recovery and the outstanding debts due to Government.
Note - The object of this rule is that all classes of revenue, whether accruing from property of any kind, from leases of rights and concessions (e.g., rights for fishing, grazing, etc., and use of waterpower) or from any other source are property watched.
(b) The recovery of all debts due to Government should receive the special attention of the Divisional Officer, and no debt should be remitted or written off except under the orders of competent authority.
Irrigation revenue collected by the District and Revenue authorities
10. (a) When revenue from irrigation and navigation works, etc., is realised by the District and Revenue authorities, the Divisional Officer should receive from the Collectors monthly statement of the amounts realised, to enable him to watch the progress of recovery against demands or assessments.
(b) The Divisional Officer should also submit to the Accountant-General a half-yearly statement showing separately for each civil district, the monthly realisations, as compared with assessments, in respect of each canal or other work. Recoveries of rents on buildings and lands
(a) From private persons
11. When a. public building, land or other property is let to a person not in the service of Government, the full assessed rent must be recovered in advance.
(b) From Government servants and pensioners
12. The recovery of rent from Government servants occupying rentable buildings in-charge of the department may be made either in cash or by deduction from their pay bills through the Treasury Officer or other disbursing officer concerned.
Note 1 - Amounts due on account of the hire of Government furniture and on account of the value of articles of furniture and other Government property lost or damaged by a Government servant as well as any other dues for which a Government servant may be liable to Government in respect of the residence allotted to him may also be recovered either in cash or by deduction from pay bills in accordance With this rule.
Note 2 - The system of direct recovery in cash from employees of other divisions and departments is ordinarily not suitable' when the rent recoverable is dependent upon the rate of pay of the occupant.
Note 3 - he agreement to be executed by Government servants occupying rentable-Government buildings shall include the following clause, namely:
The Governor (the lessor) shall have the right to deduct, through the concerned Treasury Officer or the concerned Disbursing Officer, as the case may be, from the Government servant s (the lessee's) monthly pay bill any amount which is due to Government as rent and recoverable from him (the lessee).
13. A tenant, who is in receipt of a pension from Government, should be treated as a private individual for the purpose of these rules. But if he desires to make payments by deductions from his pension, recoveries from him may be made through the Treasury Office or other disbursing officer concerned, on the pensioner's furnishing the Divisional Officer with a written request authorising such deduction. This authority should be transmitted to the treasury or disbursing officer with the first demand.
14. Where rent is recoverable in cash, a bill in suitable form for a particular month, should be sent to the tenant on or before the 15th of the previous month. The tenant should be required to pay in the rent on the first working day of the month for which the rent is due.
15. When recoveries of rent are to be effected through a Treasury Officer or other disbursing officer a demand in F.R. Form No. 1 (Statement of roots recoverable in cash or by deduction from pay bills) should be issued before the close of each month and the recoveries effected in accordance with S.R. 164 of the Treasury Rules, West Bengal, Volume I.
16. If a Government servant vacates his quarters before the last day of a month, owing to his departure on transfer, leave or retirement, the demand for the felt for broken period should be made at once, so that the amount due may be recovered before his departure.
17. Pending orders on a representation against the Divisional Officer's assessment, the amount assessed must be paid by, tenants on demand. Should the representation prove successful, the excess amount charged should be adjusted as soon as orders are issued by a reduction in the assessment of a subsequent month, or, if this is not practicable or convenient, by an actual repayment.
Note - The recovery of rent of non-Works and Buildings residences including hired or re-questioned buildings should be generally regulated by the rules applicable to Works and Buildings residences. In such cases the demand statement should be prepared by the head office or department as the case may be who watches the recovery of rent through a demand and collection register maintained for the purpose.
(c) Register of Rents of Buildings and Lands
18. A register in F.R. Form No. 2 (Register of Rents of Buildings. and Lands) should be maintained in the Divisional Office to show the monthly assessments, realisations and balances of rents of all residential buildings (including office buildings used as residences) and of such other buildings, lands, etc., as may be available for being let. No building other than those falling within the categories specified below or site should be excluded from this register on the plea that it is intended to be occupied rent-free or is not likely to be rented, but all such buildings may be grouped separately :-
(1) Residences for the use of the Governor.
(2) Buildings which are situated within the precincts of jails, hospitals, police lines, tehsils, educational institutions, provided that they are allotted free under orders of Government to Government servants who are required to occupy particular houses in order to ensure the proper performance of their duties.
Note 1. - Private buildings which have been hired for use as residences or are used as such, wholly or in part, should be included in this Register.
Note 2. - When a residence remains vacant owing to there being no incumbent of the post for which it is reserved, a note to that effect should be made in the Register of Rents under the initial of the Divisional Officer. In such cases sanction to remission is unnecessary.
Note 3. - Rent-free quarters for inferior servants need not be entered in this register except when allotted to persons from whom rent is recoverable. Nor need rest houses or other travellers bungalows be entered although rent receipts from them are also treated as rents of buildings
19. The-entries relating to the assessment of rent should be made month by month, and for this purpose arrangements should be made to obtain timely intimation (with full particulars) of all changes of tenancy from the subordinates in charge of the properties.
Note. - If any property is occupied free of rent, or if the rate for any months' assessments is neither the standard rate nor the ten per cent of the occupant's emoluments a suitable remark (quoting authority} should be made against the entry relating to it. If a Government servant is not entitled to but is actually allowed the benefit of the 10 per cent concession a reference to the specific orders of Government allowing it should be recorded in the remarks column of the Register rents.
20. The total realisation of each month should be abstracted at foot of the register, so as to show separately (1) cash realised in the division, (2) recoveries by other disbursing officers adjusted in the divisional accounts, and (3) recoveries at treasuries in the same circle of account adjustable in the Accountant-General's office, for both rents of buildings and rents of lands, etc. If any buildings are provided with special services such as furniture, etc., for which rent is charged separately the account of rent charged for each building in respect of these services should be kept separate from that of the rent of the building itself, and in the abstract also the realisations en account of each of these services should be shown separately. ,
Note. - Cash refund of rents realised should be shown separately as minus realisation in the Register of Rents of buildings and lands, and thus distinguished from the gross realisation of rents.
Revenue arising from investment of surplus cash balances of Government
21. The surplus cash balances of Government, under the orders of the Finance Department, be invested in the name of the Government of West Bengal in securities of a Government of India or in the shares of such private companies as Government may, by special order, so direct. A proforma account will be maintained in the office of the Accountant-General, West Bengal, to record the transaction on account of these investments and the revenue arising therefrom. The correctness of the Ledger balance will be certified at the end of the year by the Finance Department with whom will rest the duty of watching the full realisations of the revenue on account of these investments. (See also S. R. 82 of the Treasury Rules, West Bengal.)
Note 4.- Fidelity bonds with the Indian Insurance Companies Association Pool, Bombay shall, in all cases, be accepted subject to the form of the bond being scrutinised in individual passed by the heads of departments in consultation with the law officer, where necessary.
If in any particular case, an employee desires that a policy from some insurer (other than the Indian Insurance Companies Association Pool, Bombay) may be accepted, the case shall be referred to the Assistant Controller of Insurance, Government of India, Simla, for advice.
Note 5.- When deductions are made monthly from the pay of a Government servant to cover the amount of his security, a Savings Banks Account should be opened with the Post Office !in the name of the officer to whom the security is to be pledged, for the deposit of the amounts realised monthly. The realisations should always be made in cash at the time of disbursement of the pay and the amounts remitted forthwith for credit to the Post Office Savings Bank. The amounts realised by deduction and paid to the Savings Bank shall also be debited and credited in the General cash Book.
Note 6.- Notes 3 and 4 of this rule will also apply to cases where Government may by special order, direct that fidelity bonds for securities in excess of Rs. 500 shall be taken.
Note 7.- The power under rule 22B may be exercised by the Heads of Department in consultation with the Accountant-General, West Bengal.
22A. A register in F .R. Form No. 2A (Register of Security Deposits) should be maintained in all offices and institutions to watch the receipt and disposal of security deposits including interest-bearing securities.
Note 1.- In this register should be inserted an index in the following form :-
Sufficient space will be left in this part for the addition of fresh names from year to year.
The register and index will be in the charge of the Head of Office or Institution who will certify each year that the register is complete and that the name of every officer to give security has been entered in the register, whether he has given security or not. The certificate will form part II of the index, and will be in the following form :-
When filling in the certificate, the Head of Office or Institution will also initial and date the last entry in part I of the index.
Note 2.- In all Public Works Department the receipts and disposal of interest bearing securities are entered in the Central Public Works Accounts Form No. 85.
22B. Every Librarian or other subordinate who is entrusted with the custody of books, journals, etc., should be required to furnish a security bond in the form as in Appendix No. 1A or 1B or 1C, as the case may be, the amount thereunder being regulated according to the circumstances in each case under the sanction of the competent authority and reduced in accordance with the provisions of Note 2 at the discretion of the competent authority.
23. When a Government servant who has furnished security takes leave or is deputed to other duty for not more than six months, he should ordinarily be required to stand surety for the Government servant appointed to act for him to the extent of his own security or for the difference between the security offered by the acting incumbent and that prescribed for the appointment. If, however in special circumstances the permanent incumbent is unable to do so, the Government servant acting for him must furnish the full amount of the security, or. at the discretion of the head of the office, half the amount in cash and the rest in fidelity bonds. Security to the full amount should always be taken when the acting appointment is made for more than six months.
Provided further that if a Government servant holding substantively a post in which no security is demanded is appointed for a period not exceeding three months to a post in which the security is required, the head of the office may permit him to furnish security for a reduced amount or, when the security required does not exceed Rs. 500, may, for special reasons to be recorded, exempt him from furnishing any security
24. Whenever a private person or firm contracts with Government to supply stores or execute a work, he or it should, unless exempted by competent authority, be required to give security for the due fulfillment of the contract and suitable provisions regarding the security should be incorporated in the agreement
25. Subject to the provisions of rule 26, the security taken from a Government servant not covered by the provisions of note 5 below rule 22 or from a contractor shall be in one of the following forms subject to the conditions noted against each. or partly in one and partly in another of these forms when this is specially permitted by the departmental authority authorised to accept the security
Government will not pay any interest on' any deposit held in the form of cash.
These securities shall be accepted at five per cent below their market price or at their face value, which- ever is less and shall be dealt with in accordance wit-h the rules in Chapter IX of the Government Securities Manual.
A fidelity bond may be accepted as security from a Government servant but not from a private party. When a Government servant has furnished security in the form of a fidelity bond, the departmental authority authorised to accept security shall see that the Government servant pays premia necessary to keep it alive on the due dates and continues to do so until he vacates his office. If the Government servant fails to submit the premium receipts ill time, he shall not be allowed to perform the duties of his post and dealt with in accordance with the terms of his appointment
26. Security furnished in cash by a Government officer or a contractor may be converted, at the cost of the depositor, into any of the interest bearing forms of security mentioned in items (ii) to (vi) of rule 25 provided.
(i) that the depositor has expressly requested in writing that this be done and
(ii) that the acceptance of the new form or forms of security is permissible; under the rules and under the terms of the agreement or bond.
Note 1. - Cash actually received or recovered may be converted into an interest bearing form of security even when it forms part of a deposit which is being paid in instalments and has not yet been realised in full.
Note 2. - Percentage deductions made from a contractor's bill held as security for the due fulfilment of a contract should not be converted into any other form of security unless there is special rule or order for such conversion.
27. Subject to any rule or order made by Government in this behalf the form of the security bond to be executed at the time of furnishing security should be determined under orders of the head of the department according to the kind of security furnished. When a Government officer is specially permitted to furnish security partly in one and partly in another of the forms of security specified in rule 25 he should execute separate bonds for the different kinds of security.
Note.- The model form of security bond to be taken from Treasurer in district treasuries is given in Form T.R. 2 in Treasury Rules, West Bengal.
28. (1) Post Office Savings Bank Pass Books, deposit receipts of banks, fidelity bonds and security bonds or agreements should be kept in the safe custody of the departmental authority which takes the security but in the absence of sufficient security arrangements in the office of the departmental authority the aforesaid documents may be sent by such authority to the treasury for safe custody.
Note 1.- All the Post Office Savings Bank Pass Books should be sent to the post office as soon as possible after the l5th June of each year, so that the necessary entries on account of interest may be made in them.
In the case of deposit receipts of banks the depositor should receive the interest, when due, Direct from the bank on a letter from the pledgee authorising the bank to pay it to him.
Note 2.- The security bonds of Government officers employed in treasuries should be kept in a locked box in the double lock strong room of the district treasury. The Treasury Offices will be responsible for the safe custody of the bonds and should keep the key of the box in his personal custody.
(2) Promissory Notes, Stock certificates of the Central Government or a State Government, Municipal Debentures, Port Trust Bonds, Bonds and/or Debenture of the State Financial Corporations, National Savings certificates, Post Office Time Deposits deposited as security shall be lodged for safe custody with the Manager of the Reserve Bank of India at places where there are offices of that Bank and with the district treasury in other places in accordance with the rules in Chapter IX of the Government Securities Manual.
29. A security deposit taken from a Government officer should be retained for at least six months from the date when he vacates his post, put a security bond should be retained permanently or until it is certain that there is no further necessity for keeping it.
30. Without the special orders of the competent authority no security deposit should be repaid or retransferred to the depositor, or otherwise disposed of, except in accordance with the terms of his security bond or agreement. A departmental authority on returning any security to the depositor should invariably obtain his acknowledgement duly signed and witnessed. When an interest-bearing security is returned or retransferred, the acknowledgement should set forth full particulars of the security.
31. The security deposit of a contractor, comprised wholly of earnest money retained after the acceptance of his tender or of percentage deductions from subsequent bills- for work done, or partly of the former and partly of the latter, shall not be refunded till the' final bill for the relative work has been prepared and passed.
SECTION III - EARNEST MONEY DEPOSITS
32. Earnest money deposit tendered by contractors or purchasers of forest produce must be paid by them direct into a treasury or sub-treasury and orders authorising the repayments should be addressed by the Divisional Forest Officers to the Treasury Officer concerned. Earnest money deposits which the purchasers of forest produce are required to make with their bids in auction sales may, however; be accepted in cash by the Divisional Forest Officer (or a gazetted officer duly authorised by him) at the time of auction. Such deposits shall be accounted for in the books of the Forest Department in accordance with the directions contained in the Account Code, Volume III (see Article 255), and remitted at the earliest opportunity to the Treasury.
Note l.- Earnest money submitted with sealed tenders must be deposited in the treasury by the contractor himself and a copy of the treasury challan submitted with the tender to the Divisional Forest Officer as evidence of the fact that earnest money has been paid.
Note 2.- Suppliers registered with the Directorate General of Supplies and Disposals and the Small Scale Units registered with the Directorate of Cottage and Small Scale Industries, West Bengal, shall be exempt from the payment of earnest money against all tenders and under this Government.
Note 3. -
SECTION IV - EXPENDITURE AND PAYMENT OF MONEYS
Essential conditions government expenditure from public funds
46. (a) The Chief Engineers, Works and Buildings and Irrigation and Waterways Departments, exercise a concurrent control over the duties of the officers of the departments in connection with the maintenance of the accounts, and give all legitimate support to the Audit Officer in enforcing strict attention to the regulations concerning the disbursement of money, the custody of stores and the submission of accounts. (b) The Superintending Engineers are responsible for the maintenance of the authorised system of accounts throughout their circles. They should see that Divisional Officers submit their accounts to the Accountant-General punctually. They should examine the books of Executive Engineers and their subordinates, and see that the matters relating to the primary accounts are attended to personally by Divisional and Sub-divisional Officers, and that the accounts fairly represent the progress of each work. It will also be their duty to examine the registers or works, so as to keep a vigilant watch over the rates of work, and if they consider it necessary, they may require an Executive Engineer to report to them monthly or at longer intervals, on a Works Slip, the total expenditure to date under each sub-head of work, in contrast with the sanctioned estimate.
47. Administrative Department are required to see that any detailed rules and regulations on this subject in departmental manuals or codes are kept in conformity with the above principles.
48. The classes of deeds, contracts and other instruments authorized by the Governor to be executed by the various authorities on his behalf have been reproduced in Appendix 3.