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77

THE TAMIL NADU TREASURY RULES


REcr i rr OF MONEYS BY GOVERNMENT SERVANTS

(T.R, 10-S,R, 19 JNST'N 32-34_)

The Madras -Tal uk Treasury may receive crossed cheques of the


kind speGified in item (iv) under subs;diary rule l(a) tendered in payment
of Government dues, and shall forn ard all cheques so received to the
Reserve Bank of Tndia for credit to the Government Account. 1he
procedure laid doWn in clause (a) above i n regard to entering particulars
of these in a register i n Form 14 and V.2,t r' ,ing their clearance and in
regard to the issue of preli minary and fina receipts by the Bank shall
apply mutatis mutandis to cheques recei .'ed by the Madras Taluk

Treasury.

Instructions under Treasury Rule 10-.:ont.


APPLICABLE TO DEPARTMENTS GENERALI,Y,

32. A cheque received at a treasury should be treated as a final payment,


only after it has been met and the amount has been cictually credited to
the Government. The -provisions of subsidiary rule 2 (b) and
instruction 3 regarding the preliminary acknowled!];ement and final
receipt to be given when a payment is made by cheque, the procedure
to be followed when a cheque is not honoured, and the date to te treated
as the date of payment if the cheque is honoured apply mutatis mf!
tandis to a cheque received at a treasury.
33. The register of cbalans issued at a treasury should show 1.1,e particulars
of each chalan passed for -presentation at the Eank . The register may be
maintained according to departments, so that the Land Revenue chalans
are passed and registered by the section or ckrk concerned with Land
Revenue in the office to which the treas\lry is attached, the Excise
Revenue chalans by the section or clerk concerned with Excise and so on.
34. Payments for .ttcmps sold to the public by

ex -officio vendon shalt be


remitted in the treasury and shall not be made to the ex-nfjicic vendors in
cash. Necessary chalans in support of such pyment shall he delivcn
ed to the ex,off!cio vendors who may issu<? t he stamps after noting in the
daily sles account the nm"ber ad date of the chalans received . A t
pli'.ccs where tl"e trea sui y anii the Ba nk a1e near t o one <'.nothcr and it
is, t her efore, not inccnvei1ic n t to folk w1 h procec, ure laid dow11 in
subsid i;1ry rule 19 above th r.i p1 ocedr;e m y be followed.

78
THE TAMIL NADU TREASURY RULES
RECEIPT OF MONEYS BY GOVERNMENT SERVANTS

(T. R. 10-INSN. 34-35)

A Government

Ecr'\lant

should pay for any service postage stamps

for which be indents on the treasury by means of an adjustment bi11

or a dieque , and should not make any payment direct into the ' Bank
en this account. The treasury should not give any receipt for a payment
made for service postage stamps by transfer in the accounts.
SPECIAL TO THE JUDIClAL DEPARTMENT,

35. A pe rson who wishes to pay any money into a mofussil civil court
deahng with a treasury which transacts its cash business through the
Bank should follow the same procedure as that prescribed in instruction
21except that he should pay the money into the Bank with a chalan in
Fann 23 together with a counterfoil receipt. The chalan will be signed
by the Bank Agent or, in the case of a Treasury Pay Office, the Clerkincharge instead of the Treasury Officer. The chalan and the counterfoil
receipt need not be first presented at the treasury unless the court
concerned deals with a treasury which transacts its cash business
through a Treasury Pay Office of the Bank. in which case the
procedure laid down in subsidiary rule 19 should be followed.
Toe procedure laid down in instruction 31 should be followed
mutatis mutandis in regard to the issue of receipts by the Bank and the
court concerned for such payments and filing of the Bank receipts in
the court.

Evet y mofussil civil court dealing with a treasury which transacts


its cash business through t he Ba nk should ma i nt ain a register in
Fnm

T.A. 20
i n the Ta mil Nadu Account Code, Vol. II, an<l tnake the
necessary entries i n it reardiJ?,g all money whic pi:ivate persons pa y
i nto the court as deposts wth reference to ths mstrnction. Ee.ch
depos:t should be entered epa rately in the reg:ster and numbet d
. There should be a fresh seres cf numbers for each yea r. The Ju<' rc
of the court should carefully check the part:culars of ea ch entry and
then write his iriitials a gainst it in the prcr rr cc \.u mn in tcken cf its
crurectnr-,s
[ S'ee also instruction 4(a).]

Note:- The proce('.Urc relati ng to the recei pt of money in the High


Court's goverencd by the Origina l and Appellate Sic:e Rules e,f the
High Cour t conta;n ned in t he "Civil Rules < f Pi actice' .

79
THE TAMIL NADU TREASURY RULES
&a:E1PT OF MONEYS BY GOVERNMENT SERVA1'i1S

'(r,R. 10- S.R. 20- 22.}

Subsidiary &!es under Treasury R,tles 10-cont .


PAYMENTS INTO THE BAN K RY GOVERNMEN'l SERVANTS.

<

10. Whe n a Gc vernment servant reafoe a


fine forfeiture r,r
i::er miscellaneous :-cceipt o n behalf of the Govnnment, he sha ll pa y

the money direct into t h Ba nk with a chabn i n triplic,1tc which need


1'.Jr be fitst presented a t the trcasu1 y. The Bank ha ll i'c1 w1Gd t he
duplicate an.d triplic:ltc copies to the trea u ry with the d r .ily accuu11t
and shall return the origina l, July 1eceiptcd, to the Govcrn*nt serva
nl for record in his offic. Th8 Govei nmcnt ser va nt who't'c11Ct rs t he:
money at the Bank shall, bfore lea vi ng the Ba nk, obtain the Ba nker\
1:

tcceipt for the money on the crignal chal a n, which ma y be i n the frrm
of a remitta nce bock se nt along with the money for signrturc.
The -de part me ntal officer shall present cheqi.;es, wliich ai e 1o J,:
cred ited to Government direct at the B2.nk without routint:, thc m through
the Tt eas1r y. The cheques shall be accompanied by chahu1 i n tr iplica1e
with the Co rrect partietLla1 s of the head of acco Lent duly indicc.tcd the1ci1;
under the init ials of !he depart me ntal officers with their designatiom. They
hould a 10 i nd ic.'l.tc on t he cover i n which the cheques and cha.tr u are
sent, the nat ure of its contents to emible the Supc1 viso1 v Offici:, J
nf t he B:ink to ack11owledge t eceipt of t he cover i n t he Loca l Ddivuy
Registc1. a fcer perusing the cheque enclcscd there.in.
Nate 1.-Remittances by departmental o,llicers in the Ma.du.. City
at the Reserve Bank of l nd ia, Madras, sha ll, however, be accornpa

niecl by duplicate chalans only subject to t he exceptions in subsidia i y


rl!k
!O (g)
Nate 2.-- A sen-irate chak n shall be used for each Majer He, J o!
Account.

21. Amanaths - A dist, ict treasury or a sub-treasury which t ran,r ct


its ci.sh bcni ncss through t he: Bnk n cd not m.inain the Am2-na H
B1hnc Register i n Form 16 ( See subsidinry rule 15), but the closinF
lnh nc:: u nder ea ch of the heads ment ioned in subsid iary rule I S u nCe,
wl-iictt it b p::,ssi ble fot the treasury to hav0 tra nsactions st:dl be nuted
in tile Treasurer's Daily Bala nce Sheet (F0r ::n 24).
21.Deletcd.
(A Group) 113-L"i"-14

80
THE TAMIL NADU TREASURY RU LES
tll!CEfPT OF MONEYS BY GOVERNMENT SERVA NTS

fT.R. 10-JNSTNS. 36- 38]

Instructions under Treasury Ruk 10- cont.


36 .4.manaths.-T ht: total c:1 sh bala nce c f a ll the outsta nd ing items
should bc- cntc:rcd at the close of the oa y i n ::he accounts of the d istr ict t
rea su ry or ,. t:b- trcas u ry in the places :;pecified in instrnctic,n 25 and
verified i n the nv nn<.'r mdicated there.
37.Deleted.

38.

vml'c remitt,mcc;s.--T he village remitta nce s :h, JJ b" p< id cl ircc1 foto the
Ra nk in Ta m il N,,du Tre:-i.sury Ccc'e Fr rn, JO c'1 ly

Office ( See also subsidiary rule 14).

r,_::

U by the Ta!uk

The proc- d ure t u b;:: followed i n recu ving a nd dccki11r r l nc n n j1.

la nces is 1:i.id d 0wn below :-

(a) The B.1nk will ma ke every effort tu receive a ll village remit ta nccs te
ndered bfore the closing hou r ,,a nd l1roff a nd acknowledge the m the
so.mC' d ay. lf it receives a remiH,ncc, it will i nvari:o.bly compfotc l.;le
shroffing and ack110wkdgc t he remi tt ance th-: a me <la Y. ff the Bcrnk i5
una ble to receive for sh1c ffi.ing en l hc same d a y u re mit t a nc t
em..iei cd shortly before its cksing hour, it will d irect the villq:e o
ffici,d who tenders it to return to the sub-treasury with the remitta nce a
nd will give h i m a memor:rndum stati ng the time when tl,e rern rttencc
was tendcrd a nd the; fa ct that the Br, nk is una bk to rc ccJ ve it fer
shrofliing on the same day. . The bars hould t he n be scr ll d i n the
prese nce of thr village official a nd kept in the suh-trcaury stronr,-rcom
according to the usual proccd tlre and should be ha nded over to the
village official to be tendered at the Bank as f con n s it 1ec,rens t he next
day.
,
(b ) The Bank will give the village official who presents a
remittance fu ll facil ities for watching the shroffing of it. If the
Bank finds that there is a shortage on account of bad or defective
coins or otherwise the villae official will be given an opportunity of
making it good at once. If he does not do so, the Bank will
inform the Tahsildnr of the amount and nature of the shortage, and
will credit the Government account only with the amount actuaDy
received by ,,

Tl-IE TAMIL NADU TREASU RY RU LES


RBCflPT OF MONEYS BY GOVERNMENT SERVANTS
(T,R,. 10-s.R. 23,)

Subsidiary Rules u:1der Treasury Rule 10--conit.


23. ( a) When a treasury tramacts it3 cash business through the
:Bank, the treasury and not the Bank shall issue any advices or
certificates of receipts which have to be sent o public officers and
the J){'.riodical c, nsoJ, c'..1t ed receipts which have to be sent to certain
public officers, unless the Government, with the concurrence of
the Bank, specially oi,:dcr that i n a p::i rticular cla of cases this shall
be done by the Bank.

( b) The Treasury Oflic.:r shall send a monthly consolidated


receipt to each of the District; Forest Oflicers who deal with the
treasuries. in the district in the manner laid down in subsidiarv
rule 17. He shall also follow the procedure laid down in subsidiaiy
rule 18 in regard to signing the remittance books and consolidated r!
lccipt!s prepared by Public Works Department officers at the end nf

each month.

).
i"HE TAMIL NADU TREASURY

R U LE

CUSTODY OF :'d.ONEYS RF.LATl NG TO THE GOVER NMENT ACCOUN

(T.R. 11-S.R. 1)

Chapter IV-C11stody of M ontys Relating to or standing in 1hc


Government Accnunt.
MONEYS!N THE H ANDS OF GOVERN MENT SERVANTS
Sub::lUiary Rules under Treasury Ru le 1 !.

ApplicalJ!P to Department s gencra fly.


I. Moneys "eccived by a Governmen t Servant on behalf of t
he Gove rnment and not immediatdy remitted to a superior a uthority
a
.reasury or a collecting depot [see subsidiary rules 3 (b) and 4 under
freasmy Rule 10] sha\l, until they are so remitted or otherwise disposed
of m ,tcoJrdance with the rules, be lodged in o cashcl1est, wh ich shall
l:le kept i n the Government Servant's Office or in his -personal cu&tody
as may be convenient. The Government servant who is respo11sibL
for the moneys shall keep the key of the chest and the duplie.lte kc)'
shall be deposited in the trcas'ury. When a large amount of cash is
frequently kept in the chest, i t shall be fitted with do"ub\c locks of diffe ren
t patterns and the keys of the two locks shall be kept in the custody of
two different Government servants, unless the Government have qi11en
special permission i n any case to dispense with this procedure. Whe n an
office is provided with an iron safe for the custody of cash or other
voluables, the safe shall, if pfacticahle, be embodded i n masonry sio a<;
to prevent removal by thcives.
2. (a) Subject to the provisions of clauses (b) and (c) below, the
n ntents of the cash-chest or the cash on hand shall be counted hy the
neHt of foe office or under his orders, by a gazetted subord,natt at the
,l."l5e of business on each working day and verified with the book balanc.:
'IS shown in the cash book and other registers i,fter they have been closed
for the d ay. A memorand um of verification, as c.hown below, sh:1!1
hc1 igned and dated by the Government'S.ervant who counted the cash :--

Balance shown

in

cash book

Balance shown in .1cquittance rolls of register


c,f undisbursed pay, etc.
Balance of permanent advance show n in
contingent R,;g:is- n of Pcnn unent Advance
Disbursement Rt':gistcr
To:al book balance
C:i.zh bala nc-' a,ccn R ined by cot.nting , .

THE TA MIL NADU TREASU RY RULES


CUSTODY OF MONEYS RELATING TO THE GOVERNMENT ACCOUN!

(T.R. ] i-s.R. 2-INSTN-i )

If there. is any difference between the book balance and the actual
:i.sh balance which can not be reconciled at once, action shall be taken
under Article 294 in the Tamil Nadu Financial Code, Vol. J.
Exception.-Thc Metropolitan Magistrate in the CM of Madras
verify the cash balance at \ \ a.m. on the next working day before the
commencement of the work . for the day. This exemption does not
apply to 1he J udicial Magistrate in the m L.fussil.
(b) ln a1 office i n which there are no regular daily transactions or the
transaclions are few, the head of tbe office may, w'ttb tbe previous approval
of his immediate superior, order theclos.ng of the cash book, etc., less
frequently than every day, e.g., once a wee"k, btit the registers should be
closed and the cash balances verified ofo;n enough to pre wnt mal
practices and in no case less frequently than once a month.
(c) When the head of an office is absent on tour, the head mini sterial officer
shal\ attend to the closing of the cash accounts and th , verilication
of cash balance in accordance with the rules and the Jv:1tl of ch(; office
should verify the balance as soon as he returns to hcl:d-quar: t>.
Note.-T he hc!ad of the office, who has entrusted the work relating
to verification of cash balances to a gazetted subordinate,
should periodically review at least once in a half-war whether
1.hc gazetted subordi nate is discharging his duty properly.
Instructions under Treasury Rule 11
SPECIAL TO THE FOREST 0EpAR1MEN l .

1. Verification of monthly cloMng cash balance.-Each District Porest


Officer should verify i n person his monthly closing cash balance
-:N at the close of ,busine"s on the last day of each month and append
:-, certificate of verification to the mon!hly classified abstract of cash
i ;count. (Form F.A. Vll i n the Tamil Nadu Account Code, Vo!u me
Ill.)

If. however, a Di tric. Fe res, Officer is absent vn :our whrn his niont!ily
ck,sing cash balance has 10 b verified .:nd cer.if ied .or is so i
ncapacit a.ed by sick ness tha1 i l is physic Uy impossible fur him to a tte nd
te thesi: dut i es t he ::enior subor d i nat forest off icer present.

THE TAMIL NADU TREASURY RULES


CUSTODY OF MONEYS RELATING TO THE GOVERNr.ENT ACCOUNT

(T.R. 1l-S.R. 3-INSTN- 1-2)

at the District Forest Officer's headquarters (excluding the head clerk


and other office employees) should do so but in that case the fact of the
District Forest Officer's absence or sickness should be distinctly noted
in the return. Except with the special .permission of the Chief Con
servator of Forests on each occasion a District Forest Officer should
not allow more than two consecutive months to. elapse without per
sonally verifying to his monthly closing balance. The resulted of each
verification of the monthly closing cash balance should be reported
to the Accountant-General.
SPECIAL TO THE PUBLIC WORKS AND ELECTRICtTY DEPARTMENTS.

2. Verification of monthly closing Cash balance.-The actual balance in the


cash chest of each office should be counted on the last working day of
each month immediately after closing the cash account of the month or if
this is not possible, at least on the morning of the next working day
before any further transactions take place. A statement of the details of
the actual cash balance should be prepared in the pres cribed form. A
certificate of verification specifying the actual cash balance (exclusive of
imprests and temporary advance) both in words and figures and stating
that it was ascertained by actual counting by himself should be recorded
below the closing entries in the cash book and signed and dated by
the disbursing officer.
When it is impos,,ible for tbe d i;bursing offic-:1 , cwii.ig to absence
from headquarters or illness, to count the cash balance on the pres
cribed date, be should do so at the earliest opportunity and record
the reason for the delay on the cash balance report (Form P.W. A 2 i n the
Tamil Nadu Account Code, Volume III).
M ONEYS HELD IN THE TREASURY.
TREASURY CASH BALANCES.
Subsidiary Rules under Treasury Rule 11- cont.
{i) DISTRICT TRBASURil!S.

3 , Cust ody r,nd ver if icat ion 'of the treasury balance
(a) The bulk of the cash balance in t he treasury shall be kept in
treasury strong room under the double locks.

15
THE TAMIL NADU TREASURY RULES
CUSTODY Of MONEYS RELATING TO THE GOVERNMENT ACCOUN

(T.R. 11-S,R. 3-IN STN-1)

NoTP. l.-- Whe n t he Trea sury Officer gnes on leave, he shall ha nd


over his keys t o :he. A.ssistani Treasury Office r. Ift here are mere 1hP n one
A:::ciish:nt 'f reasm y Officer, t he keys sha ll be ha nded over to tl\e 5n;ormosi Asista nt Treasury Officer.
NoTE 2.-- WJ1c n bot!-'. the Trc<1 sury Officer nct AtJ S1an1 Trearn1y

Officer happe n o go on leave si rra.:lr anecmly, 1 hc keys of 1he Trrnrnr


y Officer shdl be Jw nricd ovc1 :o t he senior-mN1 Accoun1 ant Grn dc JI
cf t he Ditrict Trc;J sury, wl1r: re 1hrc i s only one Ass1s!r nt Trrn w1 y O!Ticf'r
or 10 t he o1 hcr As::i a n1 TruH ury Oftkl:'r, if 1herr- re more tha n one
Asi :a nt Treasury Officer.
Norn 3. Wl1en t he Tr.::asuri es !n the o;str;ct Tre2.sury refu c\> t o
work or gees e n en seal ka ve an<:1. whc111 hn e i s no o1 her Accoun1a nt
n r t hr- st aff i n the D:st ri ct Treasuy reft:5e .o :;ci s Trrasu1cr i n h's
a bsence, t l1c Trrnsury Officer m.i y d;rcct hi m to ha nd. c vu tht k( }'
of t he s1r ong n om t n t he Huzt1r Sarishtha d ar or a ny c,i hc r officer 'o
be oieputcd by t he Collector for the purpoe.

CUSTODY OF MGIEYS R ELATING TO OR STANDING


IN T H E GOVERN ME NT ACCOUNT.
The Treasu t y Oftfocr sl1ail hold t he key ('f lnr c f 1 !c(' t wo pa C k cl;
pfac;;d on t he e ntra nce to t he d0ublt" locJo strong-re.< rn d' a C1m i ,t
treasury and t he Tra surrr, the ke:y of the other.
The Trea sury ofliC('r and t he Trea ure1 shu ll bor h be present in pc1son
whenever !he double-lock st rong-room i s or,cmd and sb., U remai n t
here till' i t is closed. When openi ng t l1e :: rong-rocm, t he Treasury
Officer a nd t he Treasurer respecti vely shn ll hi mself unlc ck t he
oadlock of which he ho!C s the key and immediately remo ve the key si
m:l,trly, when closi ng it each shall hi mself ,ock the padk ck of whi ch he
holds t he key. V{hen closi ng t he strong-room, each double-led officer
shall satisfy himself t hat each d ouble-lock recept acle has beet douJ::,t
-lockcd a nd t hat no c,nc rcmr.rns i mide the strongr.ccm ; the cttt rn nce
tc t he st r0ng-room shi ll t hen t o be clcsccl and clr. u ble h eked a'1d c;1ch
Dou b!c Lock Officer shall satisfy hi mself t hat this hv.s been nrorly
dooe.

g6
THE TAMIL NADU TREASURY RU.LES
CUSTODY OF MONEYS RELATING TO THE GOVERNMENT ACCOUNT

(T.R, ll-S.R. 3-INSTN- l)

Whe n the strong-room is fina lly closed for 1]1c d a y, t he Tin sw y


Officer and t he Treasurrr respecti vely shall, af1er lock1 ng tht pa d k ck
on the entrance to f he strong-rea m of which he holds t he ke y, i:face
t he key i n a leat her bag a nd h.i. vc the bag sea led i n t he presence o f be
111 the officers by a subord i n ute, who shall not t ake 1he key ou1 cf t he
bag. Both the official seal and t he pri v?.te seal of 1he Treasury Officer ha
ll be affixed t o each of t he bags.
Each d oubleJock officer shall tak his bag from the subordinat e 'mmediately after
it
has becll sealed . B'.)t h th s.:als shall
t hen b affixed to each of the two padlocks on t he entra nce t o t he stronJroom and each d ouble-lock office r sha ll sa t isfy hi mself t hat t his has
been properly done befo re he leaves !he pla ce.
The Tfeasury Officer and the Treasurer respeC1ively she ll neve r,
under any circu mstances, ha nd over t he key hdd by hi m to <my one
other tha n a Gover nme nt serva nt who ha s bee n duly a ut horised to
ta ke charge of t he duties .of h; s post from hi m.
[F01' t he correspondi ng rule for a sub-tre 5ury, set- :,ubsid;,11 y ruk
8 (a) be1o w. )

A Reg"ste1 i n Form 31A sha 11 be mai ntai ned hy t he Huzu r Trc:isury


a nd kept i n a locked recc piaclc i nside 1 he strong worn i t shall show the na
mes a n:l. d :sig n:1tions of u ll pe rsons who enter it o n each occasio n the
work done by them with t he t i me of entry <1 nd lea vi ng, includ i ng t he
Treaury Officer even whe n he enters alon<:" The Tr<!a rnry Offic;:r or
other officer holdi ng his keys shall check and i nit ial it bcfo:c c.!csms t
he strong room on each occas10n that he i s prese nt.
(b) The Treasurer may be allowed to bold i n his separate custody
a sum sufficte nt for t he convenie nt transaction of Government blisi ness.
The Tn'!asury Officer shall see that t he amount so held does not
ordi na rily exceed Rs. 5,000 and that any reqnest by t he Trrnsurer fo!'
a lar..e sum is c21.refully scruti nized. Before signing the Treasu rer's
daily- b1la nee sheet whe n closi ng the t reasury for t he day, t he
Treasury Officer shall verify t he bala nce i n the Treasurer's sole charge as
shown i n that sheet and satisfy hi mself that it does not exceed the
currc nt requi reme nt, that i t contai ns no uncurrcnt com and 1h:i t i t d
ces not contai n more of any kmd of small coin t ha n is needed fer
current use. He shall aho veri fy t lut t he t.otal vdue of the cash,
stamps, opiu m and b1nd eroh held i n t he Tnasurer's sole charge does
not exceed t he amount of the scrutiny furnished by the Treasurer and
shall then have them placed i n the double-lack strmg-room.

87
TAMI NU TRSUR.Y RULES
CUST90Y OF MONEYS RELATING TO 1HE GOV ERNMENT ACCOUNT.

[T.R. 11-S.R. 3-INSTNS 34]


Instructions under Treasury Ru fe, 11-cont.
4.tteasury Strong-room.-( a ) No place should be used as a strongroom,
unless an officer of the Public Works Department not lower in
rank than an Execufr:e Enginc\!r ha.s certified that it is ,ecure and fit
for use as a strongroom. He should examine partic11larly the conditioo
of any year of the enclosing walls which is not OJ,]. the outsid.!,
under the observation of the guard. Whea W.ving his certificate, he
should prescribe a.ny cond itions that may be necessary as to the
manner of storing the coin, e.g., that it should llOt be piled on
trestles but should be kept in boxes, or trhat no ba: or box should be
placed witl1in a prescribed distance of the wall or in any particular
part of the room.
(b) An irofi safe used in the strong-room should be imbeddcd
in masonry, so that the handles of the lid just reach the ground level.
Locks and bolts should bC' kept well oYc<l ai1d free from dust.
(c) ) Every str011g.room

should be inspected annually b)' the


&ccutive Engineer or by a,n experience Assistant Engineer or upper
subordinate holding sllb-divisional charge deputed by the Executive
EJi.aeec for the purpoSe a.nd the Treasury OHi.cer should obtain a
certificate of safety from the Inspecting Officer af ter each annual
inspection. [See also instruction 9 (b) in regard to collecting depots.]

(d) ) The Superintendent of

Police should record an order prescribing


e positions of the, sentries, and may require any additional
predautions to be taken in regard to tll'c! strenglBooing of fa!
>ten.in:s, buming of lights, etc. The responsibility fer the scrutiny itf
t.1imildin: and its fixtures will, however, remain with the Executive
&giaeer. Tite powers for the removal or transfer of the cash chests
in Treasuries and subTreasurles will be vested with the Director of
Treasuries and Accounts, but the immedia te responslbilit)' for the
security of chests a.nd other treasury f urnituro not forming part of the
buHdi:or fixtures will remain with the Treasury Officer.

() A copy of tho latest certificate given by an inspcctinir


Publio Works Oflicel" under clause (c) above and a copy of the orde;
of tb.e Superintendent of Police under clause (d ) above should be h ung
upi a conspicuous place inside
the strong-room. The Treasury
Qfffi::er should see that any conditions as to the manner of srorage of
treasure mentiooed in these, documents ar, complied with.

(A Group) 113-15-15

88
11I.B 'i'A,MH.; NADU TREASURY ,RULES
CUSTODY OF MONE YS RELATING TO GOV ERN MENT
.
ACCOUNT.
.
(T.R. 11 SR 3 INSTNS 4-5)
(f) The doors and windo:ws of the strong-room should be kept permanently
closed and Jocked, except during the time necem1ry for movi ng coii: or
other valuables into or out of it. As an t,xception to this rule, the openi
ng of shutters is permitted during otlice hours in an aper lure, w hich is
otherwise barrec', if i t is uecessary for the admission oflight or air to any
other part of the building provided l hal all coin and valuables remai n

securely packed i n locked receptacles.

(g) Dindigul padlocks or Sparling patent pad locks manufac tured at the
Sparling Lock works at Aligarth sho:Jd be used as the double tocks on the
er.trance to a strong-room, and also on t he double lock recc-ptaclcs kept i
n the strong-room. They should be purchased though the fodian Stores
Deparlmcnt, New beJhi.

5. Treasury padlocks and keys.-( a) A regist er of all the padlocks and keys
belongi ng to the district treasury and its sub,treasurics should be mai
ntained in Form 26 and kept i n the strong-room <if the district treasury.
Separate pages should Qe assigned to the districl treasury and to each
sub-treasury, Each sub-treasury should also ke(:;p a list of its own
padlocks and keys i n the same form.
The Trea:,ury Officer or the Treasurer, as th.e case may be, should .
initial i n column l9) of the register agains et'.ch original key in his
charge as an acknowledgment that he has recei ved it. In regard to each
duplicate key, which is k<. pt in the box of duplicate keys under t h( join
custody of the Collf ctor and the Trcarnry Offi ce., a net.: should bcmade
to t hat cftect and initialled by the Treasury Off icer i n. coJ L.mn (7) of the
regis1er. The Ccllector should obta in an acknoledgement for the
sealed box 1.ontaining the duplicate key's of the padlocks used for the
entrance lo the district treasury S t rung-room, cc.. (see clt:use(f) below).
and the number and d ate of 1he aknowledgment should be no'.ed in
the register i n i.he appropri<tte pl<1.ces. The Treasury Officer should
obtain an ,,cknowledgment from each Sub-Treasuy Off icer for the
ori gi nr.l sub-treasury keys i n his possession and 1he number and dat e
of each acknowledgment should be noted i n the register i n tf'.c appro
priate pla ces.
All padlocked boxes, Jocks, keys used for remittance purposes
aro the property of t he Reserve Bank which will te responsible for
repairs to and r placements of sLch boxes, .locks, keys, etc, AU
Treasury Officer5 and Sub-treasury officers should maintain a separa
te accornt of all such articles in 1heir custody i n the form prescribed
by the Reserve Bank. The boxes, should be marked 'R.B.M.' .ind r.sed
for remitt.ncc purpof es whc nect rnary. Any charges for repp,jr or
repJacc: mtnt of the1e boxes, tocks and keys should be inct.rred only
wi ,h1:hc pl'(l\iioU sanct ion of the Cvrrcncy Officer and debited to
the Reservo

But

S9
THE TAMIL NADU TREASURY RULES
CUSTODY oF MONEYS RELATI NG TO TH E'. GoV.EANl,;l:lNI ACCOUJ\'T.

[T.R. 11.....:.INS1NS 5-cont.]

(b) Every padlock should have a number impressed upo,n it


or attached to it by a metal or other J.abel and the saruo number
should be impressed on, or attached to, each key belongini to it.
No two padlocks in the same district bear the same number.
(c) The Treasury or Sub-trcas'!,lry Officer should keep in his
:;:icrsonal custody the duplicate key of each remittance box used for
sending treasure from a salt factory to the treasury and keep a label
attached to it showing the name of tbe factory to which it bel'oogs.
(d) Whenever a padlock is out of order or no longer required.
the Treasury Officer should send it to the Works Manager, the Tamil
Nadu Public Works Engineering Corporation Limite( Madras, floe
repairs or for disposal. If a key is lost, the Treasury Officer sbOUld
at Once report the fact to the Director of Treasuries and Accounts
and send the padlock to the Superintendent, Public Works. Worksbops,
requesting him to have its levers altered and provide new keys for
it- If the J.::ey lost i's the property of the Reserve Bank, the Joss
should be reported to the Bank. No padlock of which a key bas
been Jost may be used again in the d istrict, until it has been so
altered. The Treasurv Officer should ordinarily recover tbe cost of
the. alteration and the -new keys f rom the person or persons to whose
a:rclessnC'ss he attributes the loss of the key,
No local mechanic may ever be allowed to repair a treasury
padlock or to make a new key for one.
fr) No spare padlocks should be kept at a sub-treasury or
except with the permission of the Director of Trc,asuries and
, Accounts. at a d'.stf:ct treasurv. The Director of Treasuries and
Accounts should sec that no unnecessary pa dlocks and keys and
no unnecessary duplica!e keys are supplied to or retained in any
trcast1ry. No duplicate keys should be kept at a sub-treasury.
({) All spare pacllocks with their keys which are
kept in a
district tr:::::i u ry with, the approval of the DircCtor of Treasuric's and
Acceu'1ts. should be bc1d under double-lock in the District Offic-er rid the
IJuzur Treasurer.
All dm;licate key except those 06 the
pc1,:lo:::\:s used 0n the entrance to the district treasurv stront room .
nncl o;i the duplic.itc key receptacle, should be kept -in the -district
'rca,iwv strcn,:,-rcom
in a receptacle
under double-Tocks. The
"Person;!Ass;stant (G<:neral), to the Collectors shall hold the kev of
the doubk-locks and the Trcasurv Officer should hold the: other.
They shall never under any circunistances, hand over the key held
by tl;iem to any one other than a Government servant who has been
dullf authorised to take charge of the duties of tbeir poot ifrom tJiem.

90
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATING TO TIU! GOVERBMHNT ACCOUNT,

(T.ll. 11-INSTN 5--cont.)

(.) Personal /\ ssht an1 (General), t o the Co11ector should put !h1
c\ n pl ka'. c kcy3 orthc lw() padlocks used on t he entrance to the district
, r:'''- >t"y s rong-rnom ;1.nd t hose of t he 1wo pad locks used onthe duplicat
e

. keY rcccpack i no a small box fi'tell. with a Dind igul pad lock or a
Sp,r]inz pa'.cm p:dlock and keep enc lcey 0f this box himself, thedu
plicate kcy bci ,;g kcp' i n 1 hc r! u plic,r e key rcccp-1' aclc. He c:hould
sc?l this box wi, l; t hi1 rrivat c seal and deposit il wi:h the Agent of the
neat est br;111ch of tl1e S:ate B nk cf ln0. ia if lhcre is any such branch in
H,;c1istrict Otherwise, he should scn.J t h c;calci hox t o t he cun ency
0fbcer of t he R eserve d,i nk nf I w]ia. Ma( 1 rns, if 1 he post from his
hca(!quarters r,rhcs Ma,Jra<; in one d ay, an,J if no1 , he sh0uld send it to t
he Collec'u whose head quarte1s is nea t est t o his ow n for cust ody in
that dis rict 1reasury Once a year i n April, the Collector should sem1.,
for the box, examine t he keys, lock t he box and seal it again wit h biJ
private seal anr\ rc:um i1 lo the appointeli person ; he should also make
a note at t he same lime in t he register of pad locks and keys stating t ha!
he has cxami ne.J 1hc keys an l fou n 1 t hem l o be correct.
lfi) I n t he sub-treasury at Mad ras, the two strong rcoms used

for i hc si urage of opium, stamps and bu nd erols will be u nd er t he joittt

lock a nd key of t he Sub-Treasury Officers, Grades I and IT. The third


s1 ro11g room which is used for t he storage of opium, t am ps and bu
nderols
for issue t o t he public by t he Sub-Trcasttry Officers, Grade U,. will
he
1
u n(' er t he joim lock and key of the Sul-,..Treasury Officer, Grad e H aod
the Vp1--er Division Accou nta nt. The fourth st<ong-room which is
used for t he st o1age of suflki.cnt slumps for issue to the pu blic by t he
Sub-Trcasc1 ry Officer, Grad e II, for a week will be under the joint lock
aml key of \ he Upper Division Accou ntan t and tl1e sub Treasury Officer,
Grn<:le 11.

In the Madras Taluk Tre.i.sury, the duplicate key receptacle should


. be kept in a strong-room for which t he two Sub-Treasury Officers hold
t he keys of the d ouble locks. D0c1ble locks shouli also be placed on
t he d u piica:.e key receptacle ; the Treasury Officer, ChinglepiJ:t, shoulc.
hold the key of on of these double locks and t he Sub-Treasury Officer,
Grade 1shou ld hol<1 t he key of t he other. The Treasury(.Jflicer, Chin&le
pul and. t he lwo Su b-Treasury Jfiicers should never, uncl er any circums
tances, hand over any double lock key held by them to anyone other
than a Government servant who has been d uly authorized to . ta.t'e
charge of the duties of the post from him. The Treasury Officer Chinglc p
ut should follow t he procedure laid down i n clause (f) above in regard to
the duplicate keys of the two pad locks used on the entrance to eech st
rong-room,
and hose of two padlocks used on the duplicate key
eptacle, and hand over the sealed box containing the keys to rec
Currency Officer, Reserve Bank of India. Madras, for safe custody.
the

91
nIE TAMI[; NADU TREASURY RULES
CUSTODY OP MONEYS RELATING TO TllE GOVERNME:t,,'T
ACCgtJNT (T.Jt.

11-JSSTNS

5-cant.)

(i) Whenever t he Collector or t he Treasury Officer hands over the charge,


all padlocks and duplicat e keys belong t o or kept in the trersury should be
exami ned and compared with the register of padlock and keys, and t he
relievi ng officer should sign a cert ificate in the register showing whet her he
has fou nc'c t hem t o be correct. , The pad locks aRd duplicat e keys; need
not however, be examined when the Collector or the Treasury Officer is
transferred only temporarily or goes on casual leave and the temporary
incumbent is not likely t o have any occasion to open t he receptacle
containing duplicate ker,, if it bec{)cs necessary fer t he temporary
incumbent t o do so w.ililst in charge, he should at oace carry out the
examination of all padlocks and d.uplicaf e keys and sign a certificate to
the regist er as prescribed above.
Whenever either of the two Government servanr s who hgJd tbe
two sets of keys of the double locks in use at a sub-t rcc1.sury hands over
charge otherwise t han temporarily, _all t he padlocks and keys t o use in
t he sub-treasury should be checked with the register of pa<lJocks and
keys and the relievi ng Government servant should sigl.l a cert ificate
showing wlle. hcr he has fou nd w have been acknowk gc i as !-i csc
ru les requ i re.

(j)

Whenever an officer of the Indian Audit E>epartment ins pects a


treasury, he will report whether he his found all the 'treasury padlocks
and keys (except the duplicate keys of the padk,cks uSed
::in the entrance to a district the treasury strong-room and the duP,li
cate key receptaCle of a district treasurY which are de"pos.ited el?C
where) to be cOrrect according to the register and to have been
acknowledged as these rnleS require,.
Whenever the Director of Treasuries and Accounts, Deputy Director
of Treasuries and Accounts,I Trcasury Officer inspects a sub-treasury,
be should check all the padlocks and keys in use in the sub-treasury
with registerer of padlocks and keys, and record the result in the register
The Deputy Director/Treasury Officer, should also report the result
of his check to the Director of Treasuries and Accounts.

(k) The Director of Treasuries and Accounts may modify these instructioris in
matters of detail to suit local convenience, when necessary but there should
be no departure from the essential instructions relating to iAlportant
matters, such as the responsibility for the custody
of
duplicate keys, the examination of duplicate keys periodically and when
there i$ a. transfer of charge, and the report to be made when a key is
lost,

92
THE TAMIL NAbU TREASURY RULES
( .USTQI.)Y OP MONEYS RBLA'<'ING TO THE GOVERNMENT ACCOt:lNT

(r.R. l 1-S.R. 4-5)


Subsidiary Rules under Treasury Rule 11-cont.
4. Vi!rificatfon of treasury balance when there is a change of Treasury
@jficer or Treasurer.-(o) Whenever the Treasury Officer hands over charge
otherwise than temporarily the relieving Government servant shall, bcfote
taking charge, verify the cash balance in the district treasury in the
m[!.nncr prescribed in subsidiary rule 7 under Treasury Rule 4 and
report the result of bis verification to the Accountant-General. He
shall also take charge from the out-going Treasury Officer a note prepared
by hi in regarding the state of affain in the district treasury Whenever the
Treasuerer hands over charge, otherwise than temporary, the cash balance
shail be similarly verified and the result of the veri.fi cation reported to the
Treasury Officer.
(b) A Government servant who hold's charge of a district treasury during a
short Temporary absence of the Treasury Officer, e.g,. on cc..sual lcave,
shall be held responsible for the correctness of the balances in any doublelock reccptcles which are opened whilst he is in charge, until they are duly
verified and taken over by the permanenent Treasury Officer. He sbould,
therefore, verify the contents of a ny doublc--lock receptacle which is
opened whilst he is in charge. The permanent Treasury Officer should
verify, ori his return, the contents of .all double lock receptcalcs which
have been opened during his absence._
(c) If, on any occasion, the Treasury Officer or the Treasurer is so i.ll
that he is unable to go in person to the treasury to hand over barge of the
treasury keys to the Government servant duly authorized to take charge
of the duties of his post from him, the relieving Govern ment servant shall
go to the Government servant who is to be relieved and take over the
keys in person. The rclieveing Government servant shall fhen verify the
balance under double.Jocks in the -presence of the other double lock officer
and record a certificate of veri fication and the fact of the illness of the
relieved Government servant in the registeres C@llcerned.

5. Rsponsibilitie of the Treasurer and the Shrrdf for the handling of moneys
and the security to he furnished by them.-The Treasurer shall be respor
sbile for the handling of the moneys at a district treasury and tihe Shroff
or Shroffs .t a subtreasury. Every Treasurer or Shroff shall be
required to furnish sufficient security to protect the Govenment against any
loss that may be caused by negligence or fraud on his part. The security
bond shall be in the form prescribed by lhe Government for the rurpose
after a Treasurer or Shroff vac:'.!.tes

93
TilE TAMIi.: NADU TREASURY RULES
CU:!!TODY OF MONEYS RELATING TO THE GOVERNMENlf ACCOUN

(T.R. li-S.R.

5-6-INSTN.

6L8)

office, the bond shall be retained permanently, or until it is certain that


there is no need to keep it any longer. Government Promissory Notes
lodged as security shall, however, be returned six months after the
Treasurer or Shroff conceriled vacates office, unless there are special
and sufficient reasons for retaining them for a longer period.
5-A. Custody of Security Bonds.-The Security Bonds of Govern ment
servants employed in treasur ies shall be kept in a locked box ia the
double-lock strong room of the district treasury. The Treasury Officer
will be responsbile for the safe custody of the bonds and siiall keep
the key of the box in his pe1 sonal custody
Instructions under Treasury Rufe 11.
6. Security to be furnished by the official of the Treasuries and the Pay and
Accounts Office, Madras.-The detailed instrt'ctions regarding the security
to be furnished by t he officials of the Trt;!asuries and Pay and Accounts
Office, Madras are contained in paragraphs 22-A of Treasury Manual and
446 of Pay and Accounts Office Manual tes pectively.
7. Responsibility of the Treasurer and the Shroff in the handling of moneys.A Shroff should not be placed in charge of tl1e treasury keys, and should not
be made to keep any accounts other than those properly pertruning to his
office. If the Treasurer of a district treasury goes on casual leave,
however, he may at his option, hand over his treasucy keys either to the
senior Shroff or to the senior Accountant servins: under him, on the
clear understar...d ing that, in either case, the Treasurer will be personally
responsible' for any loss that may occur.
7A. Shroff should be required to make good any uncurrent or cou11.ter
feit coin received by him and over payment made by him.

? Precautionf .ainst substitution of coins trasuris.-To guard


agamst the pos1b1hty of uncurrent or counterfeit com be1ni substituted
in a treasury for good coin presented by the public or received i a
remittance, every Shroff and other Government servant ""ho haildl&S
coin in a district treasury should be required on arrival for the day's
work to hand over to the Treasurer or a responsible subordinate
chosen by the Treasurer for the purpose, all coins which he is carrying
at the time and to take them back when leang the office after tfl1:
day's work.

94
THE TAMlt NADU TREASURY RULBS
CUST8DY Ol' MONEYS RELATING TO THE GOVERNMENT ACCOUNT

(T.R. 11-S.R. 6)

'The procedure prescribed above should also be followed at a sub


!:reasury ; the duties assied to the Treasurer at a district treasury in
1his connection should be performed by the Sub-Treasury Officer at a
sub-treasury.

Subsidiary Rules under Treasury Rule 11-cont.


6. Storage of treasure-(a) Coin shall be stored in a strong-room
in one f the following three ways:(i) In bags of uniform size and contents, placed in StrQng iren boxes or
safes, or wodden chests, or built recesses or wells, each of which shall
have two independent locks and be so constructed that it is
impossible to have any access to the contents until both locks have been
opened. Bags made of net material shall always be used for strong
whole rupees. Tht:: Treasury Officer shall hold the keys of one of the
two locks on each double lock receptacle in a district treasury
au.d the Treasurer, the key of the other. The Treasury Officer
and the
Treasurer respectively shall never, under any circumstances, hand ever
any double-lock key held by him to anyone other than a Government
servant who has been duly authorized to take charge of the duties of
his pest from him.
(For tke correspot.d.ing rule for a sub-treasury, See subsidiary rule

8 (b) below.)

(ii) In bags of uniform size and contents piled upon trestles Bags made of net
material sl1all always be used for storing whole rupees Tkis method
must not be adopted unless every door, window, draia, sky-light,
ver,_tilator, or other aperture in the walls or ceiling of the streng-room is so
closed, as to make it impossible to insert any rOd. or instFumen.t illto the
strong room.
(iii Temporarily in preparation for making a remittauce in
stout boxes capable of containing Rs. 4,000 to Rs. 6,000 ea.ch, nailed
down and bound with iron, without gunny covering or ropes. The
iron hoops on each box. should he rivetted or nailed together where
they e.mss. Each box should bear a number and the name: of the
despati;bing treasury cut into or painted oQ it.

'

95
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATING TD THE GOVERNMENT ACCOUNT.

(T,R. 11-s,R. 6-7)


(b) All notes shall be stored in separate receptacles and not along
with coi.n. High value notes, shall be storefi in a tin box, and the
remaining notes in suitable receptacles that will protect them from
injury by damp, insects etc. They shall be kept in bundles of not
more lhan a hundred notes each and each bundle shall conlain notes

of one denOminatio,1only.

EXplanation.-Notes of the denomination of Rs. 100 or :more shall


be treated as high value notes.
7. Receipt of moneys into and issue of moneys from double-locks. The
following procedure shall be followed :(a) The Treasurer shall prepare the nickel coin for receiption
into double-locks by having the coin of each denom ination made
up in bags 0f 11niform size and contents, whic_h shall ordinarily be
Rs. 1,000. Rupees 2,000 may he adopted for rupee coins, if it is
considered more convenient, and . smaller amount than Rs. 1,000
for fifty paise and twenty-five paise, but one amount shall be adopted
uniformly for the contents of all the bags of nickel coin of aparticular
nomination. The, T.reasury Officer shall cause the contents of
each bag to be. emptied into the sc::les, weighed agiinst the
appropriate verified weight as described in Subsidiary Rule 7 (a)
under Treasury Rule 4, and poured into another bag, which shall
be tied up in his presence with a slip in Form 27 placed inside it.
The Treasury Officer shall then count the bags so t eskd irito tho doublelock receptacle.

Cupro-nickel coin of e'ach denomination shall be made up in


bags of uniform size 8nd contents and similarly bronze coin. The
Treasury Officer . shall verify the contents of each bag and shall
then count the bags into the double-lock receptacle.
(b) Notes intended for delivery into double-locks shall be
made up in bundles according to denomination in the order of
receipt. No bundle shall. contain more than a hundred notes. The
Treasury Officer shall count tbe notes in each bundle with his c;,wn
hands and satisfy himself that it does not contain nny note of
a denomination different from that specified on the !able in Form 28
affixed on top of the bundle and shall sign the lable as a token of
this verification. He shall then count the bundles so verified into
the tin box containin g high value notes for the double-lock recepta e
"Y.,if h his own hands and if the tin Oox bas. been taken out of the doublelock receptacle, shal replace it therein with his own hands..
(A' Group-)' U9'-tn; I"' ! '"'"""'""''' 1 I I ,
..._,.,
'
!*J

THE TAM:IL NADU TREASURY RULES


C U'STOOY OF MOEYS REL.A TING TO THE GOVERNMENf ACCOUNT,
(T.R. 1 1 -S.R.

7--.cont.) .

The detailed check of fresh aotes of denominations of Rs. l O and

Rs. 5 received in a remittance from the Currency Office may 'be


confined to one bundle in every ten taken at random.

{c) Notes sh"aJJ be given out of double-locks by coun ting the


number of bundles. The bundles shall be arranged in the double-lock
receptacle in the ord.:r of receipt and given out in the same order,
taking first thosq which were received earliest, so that notes of the
older issues shall not be stored indefinitely, As soon as the Treasury
Officer and the Treasurer have opened a double-lock receptacle for
the purpose of taking out notes, the Treasury Officer shall take out
with his own hands the requisite bundles of notes (or, if it is
required, the tin box con taining the high value notes) and the
receptacle shall inunediatcly be closed. The Treasury Officer shall
take out with his own hands all notes that have to be taken out
of the tin box containing high value notes and, during any pe;riod
required for counting the notes, the fin box shall be kept closed.
As soon as the trans.action relating to the notes kept in the tin box
has been completed, the Treasury Officer shall replace it ,in the
appropriate double-lac receptacle with his own hands.
(d) Nickel coin shall be given out of double-locks by counting the number of
bags. A"! soon as the Treasury Officer and the Treasurer
have
opened a double-lock receptacle for the purpose of taking out coin,
they shall cause the requisite number of bags of coin to be taken out in
their presence and the recept acle shall then immediately be closed_
(e) A double-lock receptacle shalt not be kept open or unlocked for
longer than is necessary and in no circumstances shall more than one
double-lock receptacle be kept unlocked at a time. As soon as the
transaction relating to a receptacle has been com pleted, it shall be
properly double-locked.
(f) The provisions in clauses (b) and (c) above requiring the
Treasury Officer to take out notes from double-lock receptacles
with his own hands and to count them himself i n no way effect
responsibility of the Treasurer for the handling of' the moneys in
the treasury as laid down i n Subsidiary Rule 3.
(g) A memorandum in Form 29 for coin, or one in Form 30 for notes,
shall be kept in each double-lock receptacle showing its contents.
Wheover any amount is passed into or out of double locks the
Treasury Officer shall make the necessary entries in these'
memoranda and in Form 31 {Treasurer's Daily B alance Sht)
a.t the time wit h his own hand.

97
tiIB TAMIL NADU TREASURY RULES
CUSTOi>Y OF MONEYS RELATING 'IO THE GOVERNMBN'l ACCOUNT.

(T.R. 11-S.R. 7-8)


(h) When notes are prepared in accordance with clause (b) above for

reception into double-locks, a Shroff's slip in Form 28 stating the


number of notes the bundle contains and their denomination and bearing
the full signatures of the Government servant who made up
the
bundle and the Government servant who last counted the notes
in it shall invariably be affixed to the top of each bundle so that, if
any deficiency or defect of any kind is detected subse- quently, there
may be no uncertainty as to who counted and examined the notes, A
slip i n Form 27 shall duly filled up and placed in each bag of co ln
which is prepared for reception into double-Jocks.

(ii) SUB-TREASURIES

8. Subsidiary Rules, 3, 4, 6 and 7 and instructions 3 to 7 above sha11


apply generally to sub-treasuries also, mutatis mutandis and subject to the
following modificaionsSTRONG-ROOM AND STORAGE OF TREASURE.

(a) All the valuables in the sub-treasury shall be kept locked


up in a strong-room under double-locks. The Double-Lock Office
shall hold the key of the one of the two padlocks placed on the
entrance of the double-lock strong room and the Sub-Treasury Officer,
the key of the other. The Assistant of the Sub-Treasury or the
senior most Assistant of the Sub-Treasury where there are more than
one Assistant will be the Double-Lock Officer, Both the official
seal of thc Sub-Treasury Office and the private seal of the double-lock
Officer or the Government servant holding his l<t:.ys shall be affixed to
each of these two padlocks. Whenever the strong-room is closed under
double-locks. The procedure laid down in Subsidiary Rule 3 (a) foz
the opening and closing of the double-lock strong-room of a .district
treasu1 y sha\J apply mutatis mutandis to the opening for the day and
closig for the day of a sub-treasury strong-room and to any oer
<' ccas1on, when the double-lock officer or the Government servant
holdmg it<1 keys considers it necessary to close the stroni-toom under
double locks or open it after it has been double-locked. The DoubleLock Officer or the Government servant holding his keys may leave the
entrance to the strong-room under the Sub-Treasury Officer'!> single lock
during the working hours of each working day, provided that the keys of
the padlocks used on the entrance to the strong-room and the keys of the
locks on the receptacles used in the strong-room never leave the posse
ssion o f the Governm:mt servants in whlse respective charge the rufes
require t hem t,_, \::e but he haH invariably be present 'Yhen any
doublelock receptacle is opened.

98
THE TAMJL NADU TREASURY ROLES
CUSTODY OF MONEYS RELATJNG TO THE GOVERNMENT ACCOUN1'.

(T,R. 11-s.R. -8 c:ontd.).


Only the persons necessary for the work to be done in the strong room
should be taken into it and one of 1he Double-Lock Offi.oers hall
close the strong-room and >r.'!cure the door by a chain or o.ther i
mpediment to free: ingress, so that no one else will be able to enter without
attracting attention. The door shall not be reopened until the work
has been completed and the cash, stamps or other articles are ready to
be taken out of the Strong-Room. A RegiLter in Form 31A shall be
maintained. by the Sub-Treasury Offo.:er and kept in a locked
receptacle inside the strong-room, it shall shov, the names and designa
tions of all persons who enter it .on each occasion, the work done by
them at the time of entry and leaving, including the Sub-Treasury Officer
even when he enters alone. The Double-Lock Officer or other officer ,
holding his keys should cbcck and initial it before closing the strong
room on each occasion that he is present.
,,_... ,._

( b) The main store, i.e., the bulk of the sub-treasury balance,


sha11 be kept in chests or safes, each of which shall have two
independent locks and be so constructed that it is impossible to have
any :,ccess to the contents until both locks have been opened. Tot: Doub.leLock Officer shall bold the key of one of the two locks on
each double-lock receptacie and the Sub-Treasmy Oflicer, the key
of the other. A small amount of cash required for current purposes
may be lef t in the hands of the Sub-Treasury Officer "'ho shall keep
it under single lock in the strong-room. For eacl1 sub-treasury, 'the
Treasury Oflicm shall fix a maximum limit for the cash that may be
left in the Sub-Treasury Onicer' sole d1!'l,rge, . The Sub-Treasury
Officer shall never hand over the key of any single,lock receptacle
used in lhe strong-room to the Shroff or LO any other person even
during office hours.
( c) If, on .account of net r eceipts,

the amount in the handS

of the Sub-Treasury Officer becomes larger than I.he maximum fixed ,


by the Treasnry Officer, he shall at once inform the DoubJe'.Lock

Officer or tl1e Government servan t holding his keys, so that the


latter may transfer the excess to the main sub-treasury ba!ance unde;
double lo.c;ks.
The Sub-Treasury Officer shall " prove '' the balance whenever
money is transferred from doubk-lock to single-lock and vice-versa
and from double-locks to the currency chest and vke-rersa.
Explanatfo11.- The scope of ;he term " proving '' is explained
in Note l to J nstructlcm 14 (iii) u nder T.R. 11.

99
tlIB TAMIL NADU TREASURY Rt.JI.ES
custoDY OF MONEYS RELATING TO TIIE GOVERNMENT ACCOUNT
(T.R. 11-s.R. 8-cont d .)
(d) Such Treasuries other than Madras Taluk Treasury and Nandanam
Sub-Treasury ;-
(i) When the Sub-Treury Officers goes on leave, lie shall hand over his keys
to t_he Assistunt (Double Lock Officer) who will receive the keys af ter
handing over his et of keys to the Second Assii.tant in thC case of
Sub-Treasuries where there ure more than one Assistant or to the
senior most regular J unior Assistan t in the co.sc of other SubTreasuries. On such occasions, the As:Jstant
(Double Lock Officer) shall perfonn all the duties of l he Sub-Treasury
Oll"icer.
(ii)When I.he Assista nt (Double Lock Officery goes on leave, he shall hand
over th double-lock keys to tlie Second Asistant in the case of st,blreasuries where there are more than one Assistant ito the senior most
regular Junior Assistant h the case of other Sub Treasuries.
. {iii) During- the simultaneous .r_b5ence ' of both the ,Sub- Treasury
Officer and the Ao,SJ":1 ant (Double Lock Officer ), the Treasury Oflicer
shall depute one of the Account.mt Grade U from the District
Treasury to perfm:m the dutis of the Sub-T reasury Officer.

'

Nundanam Sub-Treasury. Whcn the Sub-Treasury omcer,


Grade I goes on leave, he shall hand over his keys to the .Sub-'treasury
Officer, Grade JI. When the senior most Assistant (Double Lock
Officer ) goes on leave, he shall hand over the, Double Lock Keys
to the next Senior Assisan t, of the Sub-Treasury. H both the Sub
Treasury Ofliccr, Grades I and JI happen to go on leave, the Senior
most Assistant of the Sub-Treasury (!Double Lock Officer) shall recciYe
the keys of the Sub--Trcasnry Officer, Grade I, af er handing over his
keys to the next Senior Assistant of the S1ob-Treas11ry.
In the Sub-Treasury at Madras,
followed :-

the following proced ure shall be

('i) When the Sub-Treasury Officer , Gradf'. l , ner Oil leave, he


shall hand over his keys to the Second AsSistant of the Sub-Tre-asury.
Dming his absence the . Sub-Treasury Officer, Grade TT wh,, is alread)'
havirng one set of key and the Second A!':si;:,mnt ,v ! 0rcrc.te the main
depot.

..1

100
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATING TO THE GOVERNMENT ACCOUNT

(T.R. 11-S.R. 8 cont.)


(ii), When the Sub-Treasury Officer, Grade JJ goes on /e(/ ve,

c shB:ll hand ocr his .two sets of keys to the Sub-Treasury Officer,
Grade, I who will receive them af ler handing over his keys to the
Second Assistant of the Sub-Treasury. The Sub-Treasury Officer, Grade
I, and the Senior Assistant will operate the Sub-depot. The Sub-Treasury
Officer, Grade l, and the Second Assistant will operate the main

depot.

(iii) When the Seninr A .>i-1tant goes on leavC , he shall hand over his keys to
thei Second Assistant of the Sub-Treasury. The Sub-Treasury Officer, Grade
II, and the Second Assistant will operate the sub-depot
(iv)I f one of f he three officer. 1 holding sub-treasury keys has to go on leave when

the Second As.1istant of the Sub-Treasury. is on leave, th services of Senior


most A%istant in the Office of the Assistant Superintendent nf Stnmps
sh?.'11 be utilised.

Note 1.-The Gvvernment Servan1.s who hold the Sub-Treasury


Keys during the absence of Sub-Treasury Officer or J )ouble T.Joek
Officer, or both, shall be n:sponsiblea for the contents of the double
!ock m:cptacles and shall ch-:ck the balance both when taking and
when handing over charge. The result of the; verification shal be
recorded in the relevant registers attested lby all the, Government
servants whom the rules required to he present.
Note 2.-The Sub-Treasury Officer shall obtri.n prior permission
of the Treasury OIJicer before going on leave on the occasions when
the Assitant (Double Lock Officer ) also proceeds on le.ave.
Note 3.-Duri ng ithe si1m1ltancous. abence: of the Sub-Treasury
Qflicer and Assistant (Double Lock Officer ), a regular Senior-most
Junior At;sistnnt of the Distriet Treasury shall be deputed to hold
the, double lock keys of the Sub-Trensury, where the regular Junior
Assistants aie qui te new.
Note 4.-Tlie. Dircdor of Treasuries and Accounts may
ratii';v tl1e adion of the Double J.Jock Officer, when, under e.. <!
tional drcumstanccs, he h:md,i over the double-lock keys to a
Governmertt servant other than those mentioned in the rules.

101
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATIJ'<G TO THE GOVER1'.l'MENT Al'!COVNE

{T.R 11-s R. 8-cont.)

Note 5.-(i) When the Double Lock Offieer in the Sub

'l'reasury refuses to work or goes on leave and when there is no


other 'rreasury staff available in Lhe Sub-Treasury to hold his key,
the Suh-Trcasuty Officer may d irect him to hand over his keys to
the Suh Registrar or in his absence to the Headquarters Deputy
'f ahsildar or to the Independent Deputy Tahsildar.
(ii ) In the case of Sub-'l'reil'suries situated in a place which
fa n<.1t the headquarters of a taluk or Suh-'l 'aluk, the Sub-Treasury
Officer, may in case of such emergencies direct the Double Lock
Officer to hand over his keys to an official of the Revenue Depart
ment not below the rank of a Deputy Tah,iildar to be specified hY:
the Revenue Divisional Officers or the Taluk 'f ahsildar.
( e) If , 'on any occasion, the Double Lock Officer, or the Sub
Treasury Officer is so ill that he is unable to go in person to the subtreasury to hand over charge of the rmh-treasury keys to the
Government servant duly authorized to ta\c charge of the duties
of his post from him, the proce(lure laid down in rubsidiary rule 4
( c) shall be followed mutatis rnutandis.
( f) The Sub-Treasury Officer shall be in immediate charge
of the sub-treasury, and shall sit in .front of the entrance to the stro11grn0m in such a way that he has a clear view of the Shroff. After
closing the transactions on each working day, he shall yerify the cash
balance under single lock and sign the Shroff 's cash balance register
(.Form T.A. II) in the Tamil Nadu A ccount Code Vol II and the
Shroff 's balance sheet ( Form 32), recording a certificate on the
latter that he Jias verified the balance and found it to be corre(t. He
flhall also Compare the balance in the day-book with tlio balance in
the Shrnff's balance sheet and sign the day-book. "'hernwer-, the SubTre:1sur:v Officer fa transf urrcd, the sub-treasury cash balance shall be
verified and the result of the verification rrpo-rti:,d to the Treitsury
Officer.
( y ) The Double Lock Officer or the Oovcrn ment servant
hoMing his keys shall also verify the cash balance and sta.tnps
urnle1 single-lock and check the Shroff \1 ba lnnl'e sheet before Rign_ h,
the Shroff's cash book at thr, close of e:i ch working day. He f'11aH
satisf:v himself' tha.t the single-lock ha!a nce does not exceed
<url'rnt J'equircments ari U does not eonta in n ny unc1i-rrent coins or
m1re of any kind of iima ll coin tl1;m is 1eq u ired for curren t use. He
shall also countersign the day-book eYery eveniJU?: after com pa"i ng
the balanr.e slwwn in it with the lrnJance shown in the
Shi'(off's balance sheet.

102
THE TAMIL NADU TREASURY RULES

CUSTODY OF
RELATING
GOV ERNMENT MONEYS
ACCOUNT

TO

THE

(T.R. 11 S.R 8-cont.)

The Double Lock omcer or the Government servant holding


his keys shall, in additi(,n to fulfiUing the requirements of sudsidiary
rule 7 (g), alsv maimaio in his own writing a. register in Form 33
showing all rransfcrs between single-lock and double-locks. The
register shall be kept in the d oubk-Jock) strong-room . Wtcn cl osing
the sub-treasury ea.ch day, the Double-Lock Officer or the Govern
ment .servant holding his keys shall fully compare the entries
regarding double-lock transactions in the Shroff's daily balance
sheet witll the entries rn this register and initial them.
J)uties of , the Government servant
Officer's sub-treasury
Officer's absence.

hOlding the Double Lock


keys d uring the Double-Lock

(h) At a sub-treasury the Government servant holding the Double-Lock


Officer's keys during the Jatters absence from head quarters shall be
responsipk for th::i following duties :(1) The custody of tho keys.
(2) Openii:g and shutdng the double-locJ,i strong-room and
the doubJ.:-lock stamp ahnirah, being present in the strong-room
whenever any transaction relating' to the double-lock balance of
cash or stamps is carried out, and be.ing responsible for the contents
of the double-lock receptacles.
'3)

Deleted.

(4) Certifying to the correctness of the closing cash balance on the


clay prescribed for closing the sub-treasury account for the month and
signing the ca.sh balance report (Form 3), the monthly sub-tnasury
account, etc.
(5) Comparing the closing cash balance for the day in the Accoru1tan 's
day-bc,ok (Form T.A . ur in the Tamil Na.du

Account Cod:', Vol. ll) wi h that in the Sohrff's .balance sheet


(Form 32) and, if they agree, signing both.

(6) Recoding a certificate in the


Accountant's day.book
<F.orm T.A . Hi i the Tmil Nadu Account Code Vol. II) that t
he bal.ane af:Iees with tha t tn the Shrofi's balance sheet (Form 32)
and, sign.mg 1t.

!OJ
THB ,TAMIL NADU TREASURY RULES
(f,JSTODY OF MONEYS REL ATING TO THE GOVERNMENT
,\CC...OUNT.

(T.R 11-s.. 8-cont.)


(7) Ver if ying the cash balance
and stamps under single
!r,ck, satisf yi1.g hi tmdf t,hat they agree with tbe Shroff s balance
sheet (Form 12) and the s1nglp J ock register o-r stunps and then
signing the Shroff 's cash book (Form T.I').. [ in the Tamil Nadu
Account Code, Vol. II).

In a sub-treasury where there is no Sub-Treasury Officer (e.g.,


Yercaud Sub-Treasury in Salem district ) , the Government servant
who holds the Double-Lock Officer's sub-treasury keys during the
Double-Lock Officer's absence is not merely the custodian of the
keys; he shall supcrvi'se the work of the sub-treasury and be
responsible for it.
'(i) The Shroff shall make and receive cash payments, and
shall 'not have more moneys in his custody than arc required for
the day's transactions. If, on account of net receipts, the amount
in the hands of the Slm,ff becomes larger than the ,imOunt o&
bis security, the bulk of the amount shall at once be transferred to
the. single-lock balance in the strong-room. No uncurrcnt coin
Hhall be issued to the Shroll
U ) lf casual leave is granted to the Shro[ in a sub-treasury
where there is only one Shroff , he should be gi'Vcn the option o(
either nominating with his consent some other mcmhcr of the
establishment to be in additional charge and do duty for him in
his absence on his (the Shro-fJ's) responsibility or accepting the
nom_i nation of such a person by the Sub-Treasury Officer to be in
additional charge in the same way. The Sub-Treasury
Ofliccr
should issue the ordef in all cases. The Government servant placed
in additional charge of the Shrotrs work during such casual leave
will not be required to furnish security. The immediate respon
sibility for any loss during such a ncriod will remain with the Shroff
and the ultimate responsibility will remain with the Sub-Treasury
Officer.

Deput y Tali sildar's Sub-treasuries and Collecting Depot. .


9. ( a) In a sub-trea:mry in

charge of a
Depnty
Tahsildar the
procedure laid down in subsidiarv rule 8 shall Pe folloV''"'d mutatis
mutandi-s. '
-

(A Group) 113-15-1/'

104
THE TAMIL NADU TREA"URY RULES
CUSTODY OF MONEYS RELATING TO THB GOVER.".ilM6NT ACCOUNT.

(T.R, 11-INSTN-9)

(b) Every Deputy Tahsildar's sub-treasury shall be provideu


with double-locks and all valuables kept in such a sub"treasury shall
be kept, as far as possible, under double-locks. The Deputy
Tahsildar shall bo.Jd the key of one of each set of double locks and
the Accountant on the upper division scale of pay, or Head Qerk
of the Oflice, the key of the other,
lnitructions wuler T.R. 11--cont.
9. (a) Custody of a Deputy Tahsildar's sub-treasury keys during his
u.bsence on tou;.-When a Deputy Tahsildar in charge of a sub treasury
goes on tour, he should entrust his sub-treasury keys to the SubRegistrar, if there is a Sub-Registrar w110se headquarters is in the
station. If this arrangement is not feasible, he should observe the
specid arrangements prescribed by t11e Govern ment by a gcnf'ral OT
special order (see instructions 4 and 5 under Treasury R ufo 5). He
should never hand over his set of double-lock keys to any one other
than a Government ser vant who has been duly authorised tc take
charge of the duties of bis post from him or to be in charge of
the keys during bis absence from headquarters.
The duty of supervising, and being

responsible for the

work

of the Deputy Tahildar's sub-treasury at any of the st atious specificcl

in Appendix 7, where there is no Accountant on the upper division


scale of pay, should be perfonned by the Snb-Rcgi:,;trar concerned
during the absence of the Deputy Tahsildar on tour.
NOTE 1 - Jf aI(er handin g over the sub-treasury Keys in !h"c prscribcrl
manner and pro,ccclin g on tour the Deputy Tahsi!clar returns to headq ua rters
b ut oroceeds at on,c on a second tour, he need not unles he thinks fit, take
char8e of 1he sub-lren.sury keys from 1he Government serv\lllt to whom they
haw been entrusted.
NOTE 2.-Jf he proceeds onl y on a hoJt journey anrl will retu rn wilni n a few
llnurs, the procedure laid o..lown in Note l under &0ubsidiary Rule 8 hall be
followed.
NOTE 3.-Tf circumstance of extralJrdinary emergency make it necessary,

tile. Dcpufy Tnhsi.1,:lar may leave hi headquarters on a Jo11rrwv 110! covc-rrd

th\? sti1:>-tretrsury hab11 cc. Tit that cas.


'.tie procedure fa id "d0wn in Note 2 unOcr Subsidia:y Rule g shfll! be folfowcd.
by 1otc 2 a!Jove, without examini.ng

105
'tBB TA.MU.. NADU TREASURY RULES
CUSTODY OF MONEYS RJ::LA'l'ING TO THE GOVMENT ACCOUNT
[T . R . 11-lNSTNS,

9--11]

;_b) Collecting depots. -Though a collecting depot is not a sub


treasury (see instructton 3 under Treasury Rule 5),. the rules. laid
diiwn for sub-treasuries should be followed mutar1s mutand1s at
collecting depots also.
Every collecting depot s10':1ld bc
provlJed with double locks and all tile valuables kept tn 1t should
e
kepl, as far as possible, under double locks. The Depu ty
Tahsl'l.
dar, should hold the key of one of each set of double locks
and
the Head clerk of the Office, the key of the othc::r

Th<c: annual .certificate of safety by a Public Works Officer


ret erred to in instrnction 4 (c) shou l d be obtained for each collect
ing depot other than one at which the cash, stamps, opium and
other valuable, if any, held will n'1t be allqwed at any ttme to
(:xc,:ccl Rs. 500 in total value.
SuhJeCt to the special

a1

range mcnts if any, prescribed

in indi-

Vlli llal cases for the 'issue of stamps and opium, a c"llcct1ng depo

should be kept open either on c..:rtain specified days in a month .or


on l he day wh.:.n the Deput y Tal1sildur is at headquarters, and
hould be kept closed. on either days.

CURRENCY CHEST BALANCES.


Custody rmd Verification of Currency Chest Balances.
IO. At any place where the State Bank of India (as the agent
rf the Reserve, Bank of
India) transacts the cash business
it 1s in sole charge of the currency chest, except whom it transacts
Treasury it is in sole charge of the currency chest, except when it
transacts treasury cash business through a Tre.bury Pay Office (as
to which see instruction 11 below). The Bank is responsible for
the examination and correctness of coin or notes at the time of
th deposit in, or withdrawal f rom, any such currency chest and
for sending the chest slips prescribed in instruction 14 (v).

1 L At a treasury which transacts its cash business through a


Treasury Pay Office of the State B.mk of
Tndia, the currency,
chest should be kept in the treasury in _a special double-lock
strong room completely separate from the
strong-room used for
the custody o.f stamps m1d opiu m, in the joint custody of the Trea siry
(?fficer and of two employees of the
Bank namely, the
Clerk-m-charge and the Treasurer of the Treasury Pay Office.
Evay recepta,cle used to Contain any part of the currency
chest
balance should be kept under double locks.
The Treasury Officer

106
THE TAMIL NADU TREASURY RULES
CUSTODY OF MONEYS RELATING TO THE GOVERNMENT ACCOUNf ,

[T , R, 11-lNSTl\S. 11 -13}

hould hold the key of one of the iocks, and the key of the other
should be h eld jointly by the CJe1k-in-charge and the Tre<.1surer
or thi.; Treasury Pay Office. The keys of the double locks used
on t le cntranc--e t.J the strong-roum 1l1 which the currency che.c:;t
is kept hould also bi.-: hdd in the o.ame manner. The Treasury
Olficer s,h0uld ne'-ef, under any circu mstances, hand over any
dou bk Jock key held by him to any one other than a Government
scrvmt who has been duly authorised to take charge of the d u tjes
of J1is post f rom him. The d uplica te keys of the double locks
pl acct:I on the currency chest receptacles and the entrance to the
currency chest strong-room should be kept in a 5ma!l box under
doubl e locks, which should be sea l ed with the private seals of
the Treasury Officer and the Clerk-in-charge and the Treasurer
of th e Trtasury Pay Office and sent to the Currency Oifaer,
Resenc Ban k of India, Madras for safe cutoc!y. The box sl1ould
be sent for once a year in April and returned after verif ying the
Contents. The original keys of the double looks used on this small
box should be held i n the same manner as 1hc: keys of t he othe:
double locks used in connection with t he cu rrency chest, u
prescribed above. The duplicate of the key held by the Treasury
Officer should be in the custody of the Collector of the d istric and
the d upl icate of th e key held joi ntly hy the t wo treasu ry P.1y
Office ofllciab hoiild be in the custody of the Agent of the parnt
branch of t he State Bank of India.
12. At a treasury which does not t ran sact its cash bui;iness
through the Bank, an entirely separate or receptacles should be
set apart for the contenh of the cu rrency chest and kept under doubleJocks. The keys of these double-locks should be held in the same
, manner as the keys of the d ouble locks placed on recep tacles med
for t he double-lock tresury balance-Se subsidiary rules 6 (a) (i)
and 8 (b)-

13. (a) The notes and coin held in the currency chest should be kept
q uite .distinct' from the .treasury
balances and should
not be
touched, except in accorda-:1ce wii h the ru le contai ned in th
ig Code or 1he instruction of the Currency Officer, Reserve Bank
of India, Ma dras. The procedu re de:C:cribed in subsidiary rule 7
for receiving moneys inlo, and issuing moneys from, double locks
should be followed in making deposits in, or with clra wah from,
the currency chest, subject to the further require,. men ts prescribed
in clause (b) below when t!.1e cu rrency chest
is
.in the join t cu:,tcd y of t he Treasmv (lfficcr and the officials of a
'fi'easury Pay Office.

; 1'. j

161
THE TAMIL NADU TREASURY RULES
CUSTODY OF M.ONi!S RIOLAllJ\ G 10 THE GOVIRNM.'.IN1 PCCOL NT

(T,R. 11-J NS"JNS. 13-14)

(b) When moneys are deposited in the currency chest at a treasury


which transacts its cash busi ness through a 1reasury Pay Office, the
Treasury Officer should personally examine eve1 y note for R s. 100 or
more, and satisfy himself tha t it is a gem.ti rn\ current note. In regard
to notes of denominations below Rs. 100 he should folL1w the pro.:edure
describe,\ in subsidiary rn\c 7 ( b). A slip i n Form 34 bearing the sig
natures of the Cashier an<l the Treasurer of the Tret\$t1ry Pay Office
should be brought by the Treasu ry Pay Office officials ::i.ttached to each
bundle of notes. If the Tn:asury Officer accepts the bu11 dle of notes

as correct for deposit i n the currency chest after makir g the prescribed
examination, he should sig:1 the sli p. I n regard to rupee coin brought
by the Treasury Pay Office otlicials for d eposit in the :;mrency chest,
the Trea,;ury Officer should follow the procedure descrited in snbsidiary
rule 7(a), and should also, as a test check, pick out at rnndom from the
contents of each bag, when emptie,l into the scales for weighment.. not
. Jess than ten per cent of the contenls, i.e., Rs. 100 out of Rs. l,O{IO 3.nd
verify, that th.ey are genu ine, current rupees. lf any unc11rent or
counter feit coi11 is detected a<; a result of this test check. T he Treasury
Officer should ordin:uily test all tl1e coin that was brought in thi.: bag
co;1e, rned. A sli p in Form 35 bearing the signat nrc of t he Cashier and the
Treasurer of ,he Treasury Pay Office shotlk\ be brought by the Treasury
P.iy Office officials along with each bag of cnin. If the Treasury Officer
accepts the bag of coin as correct for deposit in the cum:ncy chest after
carrying out his iest check and watching weighment, he should sign the
slip.
NoTE .-If the signature of eit her of the Treasury Pay Office official

on the slip attached to a bu ndle of notes or a bag of coin is not legible,

hi3 name should be written clearly below the signature within brackets.
14. lhe followi ng i nstruct ions apply to all currency chests for which the
Government are responsible :(i) Transactions should always be i n m ultiples of five hundred rupees with a
minimum of one thousa nd rupees.
( ii) Nickel fifty and twenty-five paise pieces and cu pronickel and
bronze coins should never be deposited i n the chest.

(iii) A curr:ncy chet hr ok in Ferm 36 should be kept in the, chest


and t he balance en ered in the book, pi"oved tin 1. signed We"ery rana.c ti
c.n by the off icfr!s in J ointcharge r f :lie ch s". They i h odd s.:isf y
themselv,::s tlw,, 1 h transact ion ha,; been corrcc' l y entered and tl1.'.l.t 1hc
b[l,ln.nces have bc:en correctly calccthtt n!. They shoJld i nvariabl y see
that rbe currency chest book is found w: Lin t he chest wllC.n it is op:i:-ted
tha( it is replaced-.in t he cbest s so{ n r;s cac'.1 transaction has
tc>e,1::-:om plcred and the e.n1.ry in t he book signed, and th:it th:;- c:h:cst
i.thc.n properly double-locked at cnce.
1

los
THE TA.MIL NADU TREASURY RU
CUSTODY 01! MONEYS RELATING

To Tan GOVERNMENT

[ T. R.. 11-INSTNS.

ACCOUNT

fl4-15]

NOTE.- 1. For 1.he purpose of ''proving" the currency chest


balance as con1empln 1ed ahnve at every transac1.ion involving an
addition t o or substra.cti (,L from tlie con:ents of the c}lest, the
number of b nndles of noleS and bag of coin u der the varioLS
denomi.iat ions (and any loose amounts kss than a f ull bund le or
bag) ,;hould be counkci a r.d t ail!ed with the cur.rencY chest book ,
It fa nol necessary for this purpose to verify i n detail by .1clual
count ing a ll the coin and no.es i n the chest.
Norn,-2, A currency chest book should be ret ai11ed for thr,..e
compl(:te fjnar.cial yeuc: c.f ter i t ceases to be in Use,
(iv) The officials i u-charge of the currency chest m a y deposit
n:,tes in it i n exchang.; for coin or notes of other denominations.
or coin i n exchangi..: for notes . These exchange shm.ld not
ordinLr11Y be of small sums, and :hey should be av,,ided, as far as
possible d;J flng I h.:i last w..:.ek of the: mon'.h. if impor,a nt cxch nges
;ue ma(',e c udng the las[ th ree days of the mun.h, l hc transac.-ions
r.hould be tel,;gr,tphcd lO t he C'.lrrency Officer.
(v) On cvvry d:1y on which th, chest is ope11cd, a s<.:-rially
number.;;d ..-:urccncy chs, sli[) in Form 37 should be prcpa.rccl, signed
by 1 hc t w J Guv..::.nmem s.;rvan _s in charge of tbc cu rrency chcst or
at a irea.3u.ry which transact i t cash, business 1.hr6ugii a Trer;.sury
pay OtTi.::e, by the Treasury Officer and the Cl0rk-i nchargc and tJ 1e
Treasurer of the; Treasu,y pay Ofrice and sent to the Currency OffiCc'r
when the T,..::asury is cl.ised for the day. Appendix IO co:it ains further
detailed instructions rega,d ing cu1rency chest transacdons and curren cy
chest slips.
15. The instruct ions for !he pcdodical
verifications of t h 0
balance i n each currency chest are as follows:(1) The Reserve Bank of Iwiia Will conduct Um,ugb its own
officers" tlte verification c.f the balance in the chest in the soJc custody
of the bank in such ma nner as it considers d esirable.
(ii) The balance in the currrncy chest at a treasu ry which transacts hs cash
business thro:.i gh a Treasu ry Pay Off ice should be verified at .1he c/os:.:
o;" each month by tlio Officer-in-charge of the Treasury anc1 the Clerk-inch"rge and t he Tieasurer, of the Trcast1ry p.-iy office. The Agent oi" the
parent hr<.' nch of tlie State Bank of india or a Mem bur of the
Banks inspection Staff will a <ier d at such of these monthly verif icat
i,:,n as the Bank may pri::sc1i bc and c<.mduct the verification <'-long wi lt
t he Officer-in-charge c,f the Treasury. The verifica.Lion certifica:e in
Fo:m 38 should be signed b)' an t be offi7ials who arc present tmd
take p:1rt in the verification on each occa.s1ou.

109
'rHETAMIL NADU TREASURY RULES
CllSTODy OF MONEYS RELATING TO THE GOVER'NMENT ACCOUNT

[T.R . 11-INST'.'JS. 15-CONT]

The officer i1Hharge of the Treasury or other Gove n ment Sci vr n t


who conducts each monthly , r c t1'e verification of the currency ches t
balance should Riso take special care to vc ify that all nctcs of denominations of Rs. 100 or more are genuine, current notes.
'
At ev::ry c1:-.ange in the incumbency of the post, of any one of the
three officiab hold i ng joint charge of the currency chest, the balance
.obcWd be verifod by the incoming official in the presenc of the cut goir,g
officials and other Officials who hold joint charge and ail these cfficials
should sign the verification certificate. The balance should also be
verified by the incoming Officer-in-charge, of 1he treasury when ever there
is a change of , fficcr in-charge of t he treasu ry.

Note.- ThP currency che,st balance should be ver ified wh never


the Treasury Officer of a distict treasury which transacts it cash
b:isincss through a Treasury Pay Office hands over charge of his
post ,'vcn temporarily, e.g., when he goes on casual leave.
(iii) 'The. balance in the currency chest nt a district tm.1su1y which

docs
not transact its cash business th rough the Bank should be
verified at the close of each month hy the Govern ment
servant \\ ho verifks the trca,;ury balance under
Treasury R i de
4 (3) subject to the conditions stated there.

(iv) The balance in a sub-treasury currency chest should be verified by the


Double Lock Officer as at the close of business on t11c ck; en w'hich
t he accounts for the month a re closed, and Sub-Treasu ry Officer
should sent a verification
certificate in
Form 33 to the Treasury Officer. A n impccting Jblrict
officer
who ve rifies the treasury bala nce at such a sub-treasury should also verif y
the currency ches balance and snd a verification cer tificate to the
Currency Officer.
(v) At Ci'pry dwnge in the incumbency of the post of either vf two
Government serva nts holding join t charge of a cur rency chest, the
balance should be verified by the relieving Government servant in the
presence of the outgoing Governmcfrt :serva11 t
and of the other
Govern ment servant who hold joi nt charge and a rl'port of the
correctness of the balance of notes and coin should
be SC'n t to the Cu rrency Officer through the Trcaurv Officer in
Form 38.

(vi) The Trcasurv Offict t ,.houhl


'"nd 1he Cm re,icy Officer
eve rv month alon g with the Ca;uL B,,lancc
a consu I 1'd ated
Rcpo r t
vedfi rntion certificate in Form :'18 for the currency chests in his

!IC
THB TAMIL NADU TREASURY R ULES

cusrony Op MONEYS RELA.TINO TO Tl'IB


[T,R .

GOVERNMENT

A::cmn

11-lNSTNS . -15l'On;.J

districl <;ther tl;an ci;es:s in sole ct stody of the Bank. sl1wing


the bolonee i n e' cli ch;:isi sepua' ely and certifying 1hat the balance
i n 1l.t e d istrict treasury chest, if any, is correct and tba'. h;:: has
rOceiv--'d f rom th.:: Su.b-Treasury Offic ers or the Government servants
huld ing thei r keys cenificate<; of th co.rrretness cf 1he bc,Janee in
the sub-,reasury ches- s. Sub-Treasu r y Officers or 1he Gcvernmc nt
se1vaff s h0l:'.ihg their key;; submit these cert ifjca1 es t o 1he Treasury
Officer i n Fo.rm 38, E .ch certificate in Form 38 hould be rct a.inet1
by t he Currency Officer or the Treasury Officei', as the case may be
umil t he m,x t cne relating to the same disirict or chest hi,s beer
received.
NoTE.-A t;,,boJ ar s:atcmc:nt with t'i1e fvJJc.wing coJumns
should be m:i.i nt<eind at t he fr ont page of lhe chest boC' k a11d 1 he
r1. quir.':d par,iculars filled i n whtnever the report in Tam il Nad u
Treasu ry cc d.,. F<,rm 38 is s.ont un;er this instruction:(I) DJ te of vcrificalion of the bahi nce
the currency
C
despatch cf Ta rr.ii Nad u
(2) lJate vf
Trcaury
COdtt
hest.

'"

Form 38.
(3) Number und dittc of the cr,vering letter
report i n Tamil NaC:u Trcasmy Coc:',c Fo1 m 38.

accompany the

(4) Ini tials of t he T:llu.k Head Account.int/Treasu re.


(vii)
The balance in a cu rrency chest not in tk sole custoc:i
v of the 8::i.nk should be verified i n the followi ng manner:
(a.) Th, bc1l:ll1ces of notes or coin kept in receptacles which
have not been operated on since t he lase v,;rtific.:.tion and which urc
under the previot,s ve1ifyi1tg Govzrnmen servar, t's seal r,eed not be
examined. at ea.ch vrificati on, but the examination shouJd be so
arrang ,d that no rec::: p ac!e i<; lefl unverit ic- t for ovc, six mom hs.
The seal t J be aff ixed on such receptacles should be 1 he pdvate seal
of the verif ying G _ vern me,1t servallt or a special seal kept in the custody
of the T,e..,sury Ofdcer. The s,.:,:ls on the rece p.acles lef t unverified at any
month1.Y verification should be scrutinize!carefo]J y if see th at. they
are i ntact.

(b) Nickel coin should be verified in the manner prescri bed


in clause (a) of subsid iary rule a under Tre<'.sury Rule 4 .
( c) Notes should be cou nted and examined in t he ma nner
prescrihed in clause (c) of subsidiary rule 7 t1nder Treasny Rule 4.

111

nm '!AMIL NADU TREASURY RULES


CUSTODY OF MONEYS RELATING TO THE GOVERNMENT
ACCOUNT
[T.R. lt-JNSTN'S, 15-17]
(viii)
Any surplused found Ln the currcncY chests located in trea suries
should be credited to the Govern men t. Any deficiencies found in thr
currency chests located in 1reasuries should be made good:at once from the
treasury .balance i n t he first i nstance bv fl.eb;t r o 850. Civil Adva.nc:s Other
Dcpa.r i mcntal Ac'.vances. Thci.dTfforence should then be investigated
and the deficiency recovered from the persons concemed. A specia l report
on this in t< rms of the provisions la id down in Articles 294 to 297 of the
Tam il Nadu Financicl Code, Volume J, sho dd also be sent to Accoun
1

ant-General.

CUSTODY, ETC,, OP OTHER VALUABLES.

16. Stam.os.-The bulk of the stock of adhesive stamps and stamped papers
should be kept in the doublelock strong-room. Every place in
which any stamps are stored shOuld always b kept pnperly Dry stamps
should be macte u p for recepti on int o double lock i n parcel each of
'Yhich contain known quantity of stamps Of a single denomi nation. In
a d istric, treasury a limited amount of s.amps, not exceedi ng the
probable amounL required for sale during a week, may be kept in the
Treasury sole custody under single-J ock. In a sub-tre asury a small
stock of stanips required for current purpose. not exceed i ng a maxi
mum a.ccount which the Treasury Office should fix for eachsubtreasury mavbe kept in the sub-Treasury Offcer' sole custody under
sinily-lock. Stamps should be sold from the single-lock store. The
Madras Stamps Manual contains the detailed rules regai d i ng t he
custod y, etc., of Stamps of au kinds.
When a supply of stap is rcccivec1. at a treasu ry, the Offcer-in-ch
a.rge of the f r;.'asury should personally examine the outward appeance
of the boxes or packets and satisfy himself that they bear no marks
of having been tampl-red with. He should, hrwe them opened in
bis presence and the conten'. s of each box or p::i.cbt should be counted,
either by himself or in his presence, immedia:c\y on its bei ng opened .
He should compare the number and value of the stamps received with
the invoice or the passed indent, and send a receipt for them at onco to
the Government servant Who supplied them.
17. Banderols-The procedure prescribed in instruction 16 above should be
followed generally in regard to the -receipt, custody and js such of
banderols also,
(A Group) HJ-1':>-US

112
TIIB TAMIIJ NADU TREASURY RULES
CUSTODY OF MONElS RELATING TO THE GOVERNMENT ACCOUN'.i."

(T.R. 11- INSTNS, 18- 19]

18. Opium.-The main stock dopiu m should be kept in the don blt lock
strong-room i n one or more dou hie-lock receptades, the keys 01 which
should be hcld in the same manner as those of dou ble-Jock recep ta
cles u sed for moneys. Ina district treasur y no stock-need ordinarily. be
kept in the Treasur er's sole custody, but, if it is fou r;d necessa r y in
practice to permit the Treasurer to keep a smdl a mount of opiu m u
nder single-lock, the Treasury Officer should , with reference to the
conditions in his district, fix the ma ximu m amou nt which may be w
kept.
Sales should be made from t he single-lock store, if there is
one. In a sub treasur y a small amount of opium
requi
red for curr ent pur poses not exceedi ng a maxi nu m a mou nt wl1ich
the Treasur y Officer should fix for each sub-treasur y may be kept in
t he Sub-Treasur y Officer 's sole cu stody u nder sin.gle-lock and. opiu
m should be .sold frcm the single lock store. The Madras Excise
Jy[anual c ontains t he detailed rules regarding the cu stody, et c., of
opil' m.
The Treasury Officers and Sub-Trea sury Offi.ceJ"s shilll conduct the
annual physicc1l verification of the stock of opium in the District Trea
St1ries and St1b-Treasuries respectively on the last Working day of March
ea ch year and furnish the required certificate of verification to the Director
of Treasuries and Accou nts a nd the Collectors concerned.
CASH CHESTS, VALUABLES, ETC., RECEIVED AT THE TREASURY
FOR SAFE CUSTODY.

L 19. Th following articles should be kept in soie custody in the l r:r,


. 1iy when sent th6re for that purpose :

(a) Ss:.aled boxes purporting to contain jeweJJary or other valua bles brought
into courts of Jaw under the Civil or Crimin;,J Rules Of' practice and
sea_Jed packets co!lt aining ganja_ and a:rium"confiscated by the cour ts,
p.rovl'!ed that a wn tten reque:sls is rcce1ved frcm the presi ding Offcer
of the Court.
Norn-As "an exception to thi1> Rule, the Fisheries Department may
deposit bot h the original and duplic:i.te keys of the clmnk godowns for
safe c:.i:.tody,
(b) Seialed pacKets purporting to contain duplica!I} keys and pad locks af strong
rooms and curroncy'clms s of the branches of the State B:mk of India,
sealed boxes purporti ng to contain d1p]icato keys of the padlock; med on
remittance boxes hekl by the ager ts of the State B'l.nk of mdia on
behalf of tI;e Recrve Bank of mdia and sealed boxes or packe':s purport
ing to c\'ntain duplicate _keys of the pa<llocks used on the doLLb1e-1ock
cash chest m the collect1on repor s under tl;e ccntrol 0 f the Revenue
Department.

113
11iB TAMIL' NADU TREASURY RULES
C.USfODY OF M03Ys REL ING TO THE GOVERNMENT AC.C.'.OUNT

{T , R, ll-INSTNS. -19]

( .:) Sealed packets purporting to contain duplicate keys of iron


,. afes and Cash Chests including treasurrchests provided for the use of
Uowrnment i nstitutions, Government serva uts and Offices under the
tontrol of the Electricity Board anJ Small scde Industries units under
i.e ontrol of the Tamil Nadu State Small Industries Corpcratic n L1m1ted.
.

Norn.- As an exception to this rule, the Fisheries Department may

eposit b.:ith the original and duplicate keys of the Chunk godow ns
for safe custody.
(d) Cash chests of Co-operative Land Mortgage Ba nks.

(e)) Box containing the duplicate key:, of the cash chests of local bodies,
and
(f) sea led packets purporting to contain duplicate keys of hon safes and cash
chests i ncluding trea ury chests, of the Union Govern ment depart ment ,
and
(g) saled cash chests and scaled packets pm po.ti ng to conta in
VJ.luables not fa lling unde1 cla uses (a), (b), (c), (d), (e) or (f) above
and iron safes and chests of private ba nks, provided that no such safe,
chest or packet may be received unless the Cclk ctor has issued an
order in
.;onsultation with the Tre.:.sury Officer a uthor iz.ing the t.eau1y 1o :receive
it for safe custo dy.

S:ald boxes or packets p urporti ng to contain ballot papers metal


seals a n::l paper seals of the General Elections O( Bye-Elec1 ion orBiennial
Elections when received from the Collector/Returning Officers/Assistant
Returning Office1s.
NOTE l.-The Statutory sealed packets containing the election paper
referred to in Rule 93(1) of the Conduct of Election Rt:1es 1961in respect
of which an election petition is pending shall be kept in a treasury subtreasury until the Electiou petition is finally disposed of.

NoTE 2.-If the temple authorities apprnach for safe custody of


the jewels wherever such a course is warrantable for want of adequate
safc[y in the temple itself or in the absence of r.ny ba nk provideG with
safe deposit vaults nearby, the Jewels may be received at the Treasurii:s
SubTrcasuries for safe custody provided the collector issues an order in
consultation with the Treasury Officer authorising to receive them for
safe custody.

114
Tiffi TAMIL NAOU TREASURY RULES

CUSTODY OF MONEyS RELATING TO

THE

GOVERNMENT ACCOUNT
(T. R. 11-INSTNS. 19 Cont)
(h) Sealed. packets purporting to contain duplicate i::eys of private ban ks
provided that there is no branch of the State Bank of India operati ng,
provided that no packets shall be received unless the Govern ment have
issued an order authorizi ng the treasury to receive it for safe custody and
provided that the bank accepts the following conditions:(1) To pay a f lat-rote of Rs. 5 per annum or part thereof per packet
containing tho duplicate keys of the ba nks for safe custody irreS peC:tive
of the size the packet :

(2) that t11e fee sJiall be paid in a dvance before the end, of the first month in
each subsequent yea r, failing which the keys sha ll be re turned to tlle
depositor. The keys may be returned to the depositor at anytime,for
special reasons, in which case. the whole or part of the fee alt'eady paid,
shall not be refunded.
(3) that the packets to be accepted for safe custody by the trea surit:s shall be
;;1::akll properly before they are banded over to the trea suries.

(4) that the Government or any of t heir Officers shall not be


held responsible for the loss of the sealed packets purporting to con tam
duplicate keys ei ther through destruction by fire or by thef t fi
aud, or any other cause, including negligence on the part of their
servants ; and
(S) that no ac:ditional fee shall be charged if the bank
withdraws the keys temporarily, provided that the keys are re-deposited
with the treasury before the close of the treasury business of the day
on which it is withdrawn.
A fee of rupee one shall, be charged in cases wheredupJicate keys
are not re-deposited on the same day on which were withdrawn but are
re-deposited within a period of 7 days counting from the date of with
drawal. "If, however, they are re-deposi ted after 7 days, the transaction
shall be treated as fresh deposit and a charge of Rs. 5 S.ball be levied.
Norn-Government may refuse to accept the keys of a bank for
any specific reasons.
(i) Securities lod ged by the departmental authorities with the
treasUries for safe custodY, under Ankle 285 of the Tamil Nadu Finan
cial Code, Volume I provided that they produce a certificate from their
immediate superiors or District. Heads to the effect that they do not
possess safe custod Y facilities, like iton safes, steel almirhas o1 chest

Hl
THE TAMIL NADU TREASURY RUkES
CUSTODY OF MON EY RELATING TO OR STANDING 11'1 THl
GOVER N M ENT ACCOUNT.
(T. R. 11-JNSTNS.19-cont.).

Whenever a Collector issues an order authorizing a treasury to reccit'e a


safe, chest or packet for safe custody with reference to clause (g) above,
he should communicate a copy of the order (together with a copy of the
application, when necessary) to the Accountant-Geneial, so that he may
examine the propriety of the grant of permission.
As regards the receipt of iron safes and chests of private banks for
safe custody i n treasuries with reference to clause (g) above, the
following further instructions should be followed :If the chests or safes of any private bank are small in size and not
too many, they may be accommod ated in treasuries and sub-treasuries,
where space is available. Application for such accommodation should
be made to the Collector of the district. The Collector will deal witt
such applications in consultation with the Treasury and Sub-Treasur,
Officers concerned and decide each case on its merits. In the event of
a refusal to give such accommodation, the Collector should wake a
report to the Director of Treasuries and Accounts explaining in detail
the reasons for the refusal to afford the facility to the applicant-banking
company. The Director of Treasuries and Accounts wi1\ forward to
the Government the report of the Collector with its remarks and th<!
Government will then review the case.

In cases where the facility is granted, the depositing banks will


have to keep and remove their safes or chests with referePce to their
daily or periodical requirements in t he resence of both the double-lock
officers of the treasury. With a view to avoid dislocation of w . " in
treasuries and sub-treasuries on this account it is necessary to fix definite
hours for the agents of the private banks for operating on their chests
in the strong-room. The hours between 11 a.m. and 4 o.m. on all trea
sury working days may be generally suitable. The Treasury Officer
concerned will fix a definite time for this purpose in consultation ith
the bank concerned.
The Treasury or Sub-Treasury Officer accepting the cash chest:; ot
safes of private banks for safe custody in the strong-room will
not (ak.; any cogn izan ce of the_ coments or safe and the
receipts o the banks will be issued in the form pres,cribed in
instruction 20 below wj.th a remark that the contents of t,be chests
or safes me unknown . R ent at a flat rate of Rs. 5 per mensem
,,r part thereof will be collected in advance for each safe or chest
for whlch accommodation is lent. The receipts on account of this
sh.::rnld be credited to 1.h;:: Gove, rimcnt l!Ddet LI MisP.Ur-.neu::--

116
THE TAMIL' NADU TREASURY RUI.BS
CSTODY OF MONEYS RELATING TO OR STANDING IN THE
GOVERNMHNT ACCOUNT.

(T.R, 11-INSTNS. 19-20.}

(k) Forest settlement records lodged with Tre:...sr;e,


(/) Am1s and ammunitions of non-prohibited bore
cated and forfeited to Government, deposited by the Courts.

con.fis-

(m) Sealed packets t'.;ontaining valuables of securities or the


Tamil Nadu Chit Fund Act.

'

(11) "Sealed packets containing duplicate keys of cash chest

of the Tamil Nadu Water Supply and Drainage

Board.''

( o) " Sealed packets containing duplicate keys of cash chests


and iron safes of the all the units of the Tamil Nadu Handicrafts
Development Corporation Limited .".
20. No cash chest or packet containing valuables or duplicate key ahould be
received at a treasury for safe custody unless it is properly ealed. When
any such article is rece_ived at a district treasury, the Treasury Officer
and the Treasurer should examine it carefully to see that the seals are
intact and place it under double locks. and the Treasury
. Officer should give a receipt for it merely acknowledging the receipt
: of a sealed cash chest or packet. When any such article is recijved
at a sub.treasury, the suJi.treasury officer should follow the same
procedure, except that, though all such articles should be placed in the
double-lock strong.room only the ea!ed packets need be placed in a
double-lock receptacle, and the cash chests received for safe custody may
remain under the Sub-treasury Officer single lock when necessary with
reference to subsidiary rule 8 (a).
The Treasury Officer or the SubTreasury Officer, as the case may be,
should insist on the return of any writt,;n acknowledgement or safe custody
receipt granted by the treasury, before he returns any cash chest or
packet containing valuables or duplicate keys out of safe custody.
The Treasury should maintain a safe custody register in Form 19
and record in it in the necessary particulars 1egarding all sealed casb
chests and sealed packets received for safe cust0dy.

117
11m TAMIL NADU TREASURY RULES
:.;osTODY OF MONEYS RELATING TO OR STAl'Jl)f NG IN THE
CiovERNMENT ACCOUNT.

(T.R. 11-JNSTNS. 20-21.)

The receipt to be issued by the officer in charge of a district treasu.?.JI or


sub-treasury, as the case may b . when acknowledging receipf of a sealed
cash chest or packet or safe custody, should be in the form of a printed
receipt with countc1foil b0und into a book serial1y numbered. The
counterfoil alone should be signed and issued for every receipt of cash
chest or sealed packet. When the scaled cash chest or packet is
returned, the counterfoil issued at the time of its receipt at the treasury
should be got back, signed and pasted on its original bearing the same
n umber i n the printed receipt book. The printed receipt should be in
Form 19-B.
A register in Form 19-A should be maintained for security lodged
under Article 285 of the Tamil Nadu Financial Code. Vol. I for custody
by the departmental author:ties.
NoTE. -Cash chest or packet containing val uables er duplicate keys
dcpositrd for safe custody J10uJd be taken back, examin ed and re.deposited
if necessary after br ing rc- ealcd once i n two years or Whenever there is a
chan ge in the incumban cy of 1ho office r depositing the safe custody article
wbjcherer is earlie r

21. Deparlm!!ntaf cash cheft.-In


regard to a
departmental
cash chests, only a single entry shotild be made in the safe custody
register ; this should be made at the time when the chest is first depo- "
sited an<l the authority under which it is received for safe custody should
be q_uoted. A separate departmental cash chest re:gister in Form 39
should also be kept for each such chest showing the particulars of the
daily (or periodical) return and the re-d>:posit of the chest. On each
occasion when the chest is deposi' cd in the treasury, the Treasury Officer
or the sub-treasury Officer, as the case may be, &hould acknowledge its
rceipt in this register, which $hculd remain with the depositing officer
so Jon g as the chest is in the treasury.
When the depositing
officer wishes to with draw foe chest, he should send the register to
the treasury after signing in column (3) in token that he has authorised
the messenger named in column (2) to receive the chest. On
receipt of the signed register, the Treasury Officer or the Sub-treasury
Officer, as the case may be, should return the chest and obtain the
messenger's signatute in column (4) of the register as an
acknowledgement of his l:iving received the chest.
A treasury should not receive any cash chest for safe custody,
unlcs!l it is properly locked as well as sealed and should not take

118

Tim TAMIU NADU TREASURY RULES


Cm:ronv OP MONEYS RELATING TO (,.I\. STANDING IN Tl:111
GOVER;NMENT ACCOUNT,

,<

(T.R, 11-TNSTNS, 21-22.)

>:harge of any key of a cash chest received for safe custody. The
Treasury Officer or t he Sub-treasury Officer as the case may be, is
responsible only for duly returni ng the sealed chest with the seals
intact when the depositing officer sends the necessary acknowledgement.

If th chest is duly returned with the seals intact, the depending officer
rcmams fully responsible for the correctnes of its contents.
NOTE,-The above procedure will apply to the cash chests of "'Co-operat ive
La nd Mortage Banks and scaled boxes, contai n ing jewels belongi ng to t h,,
temples of the Derasthanam i n Pudu kottai Divisicn of Tiruchirappal!i
Dist rict.
Norn 2.-This procedure will also apply to sealed ooxes purporting to
contain jewellery or other \ aJuab]es deposited under the Civil or Crimina l
Rules of practice.
NoTE 3.-In the absence of the District Wc,fare Officer on tou r, the
Huzllr Sarishada r or t he H uzllr Hea d Clerk may sign on his behal f in column
3 of the register in Form 39 for t he return of h is cash chest f rom t he
t reasu ry but this Will not affect the District welfa re Officers responsibil i ty
as head of this office. ,

22. The Treasury Officer or the Sub-Treasury Officer, as the case may be,
should verify the presence of all the sealed chests and packets in safe
custody i n the treasury periodically at i ntervals not exceeding one year
satisfy himself that the seals on each chest or packet are ,,.tact and
note the result of his verification in the safe custody register. Whenever
a Treasury Officer or a Sub-Treasu ry Officer hands O\er charge
(otherwise than temporarily in such circumstances that the Government
servant temporarily in charge will have no occasion to deal with the
articles in safe custody), the relieved and the relieving Government servant'
should personally ha11d over and take charge, respectively, of all the scaled
chest and packets in the safe custody i n the treasury, and sign the safe
custody register in token that they have done so. Whenever the Treasurer
of a ditrict treas ury or the Dou ble Lock Officer of a sub-treasury
hands over charge (otherwise than temporarily in such circumstances that
the Government servant temporarily i n charge will have no occasion
to deal with the articles in safe custody), the relieving Governml':nt
servant should verify the presence of all the Sealed chests and packets i n
safe custody in the treasury and note result of his ver'fication
in the safe custody
register.
The Treasury Officer or the Sub-Treasury
may be, $hould verify the presence of all the Officer, as the case
sealed chests and


.,

119

THE TAMIL NADU TREASURY llULES


CUSTODY
!"lo

o'r MONEYS RELATING TO OR STANDING IN


GOVERNMENT

ACCOUNT.

(T. R. 1 1-11:,!S'INS - 22-23.)

packets in safe custody in the treasury periodically at interval not


exceeding one year, satisfy himself that the seals on each chest or
packet are intact and note the result of his verification in the safe custody
register. A certificate that he has checked and counted them and
found them to be correct should be furnished to the departmera.tal
authority who deposited the securi ties through the Col!ector.
23. The following additional precautions should be observed in l:ODncction
with the receipt, custody and delivery of any sealed packet purporting to
contain the duplicate ,keys of the padlocks used on 'the strong room
and .currency chest at a branch . of the State Bank of India :(i) The Agent of the brunch of the State Bank should personally deliver the
sealed packet purporting to contain the duplicate keys to the Treasury
or Sub-Treasury Officer and obtain its receipt,
(ii) The sealed packet should not be taken out of double locb except on joint
personal application by the Agent of the bran,; lf the State Bank and t
he Head Cashier of the branch. When such ioint application is made, he
Treasury or Sub-Treasury Officer should deliver the packet to the
Agent and the Head Cashier jointly on receiving back the receipt given by
him for the sealed packet under sub paragraph (i) and also obtaining the
joint receipt of the Agent and the Head Cashier for the packet.
(iii)
The Agent of the branch of the State Bank will periodically
.at intervals of not less than six months, verify the presence of the
sealed packet under double locks in the treasITTy and satisfy himseJ
that the seals on it are intact.

(A Group) ll 3-15-19


12C
0

THE TAMIL NADU TREASU RY RULES

CHAPTER V-WITHDRAWAL OF MONEYS FROM THE


GOVERNMENT ACCOUNT .
(T.R. l3-ISTNS-T.R.

16--S.R. l.)

Instruction under Treasury Rule 13.


PROCEDURE FOR DRAWING MONEYS :FROM THE BANK BY GOVERN lEN'T
SERVANTS OF THE PUBLIC WORKS AND FOREST DE?ARTMENTS.

When a Government servant of the Public Works Departmen t or the


FC'rest Department is placed in account with a treasury which t ransacts
its cash business through the bank, his cheques should be cashed
direct at the Ban k (see Subsid iary Rules 6263 under Tr.:asury Ruk 16).

SUBSIDIARY RULES AND INSTRUCTIONS UNDER


TREASURY RULE 16.

GENERAL.
Subsidiary Rules under Trea!fury Rule 16.

I. A clairn agaillst the Government sha11 be made by presenti n& at the


treasury a bill or other voucher i n the prescribe,: form duly receipted
and, when necessary stumped. Every bill or other voucher sha ll
contain full details as to the amount and the nature of the da im, and all
particulars necessary of the proper classificat ion of the pa yment i n the
accoun ts. A bill or other vouche r drawn by a Government ser vant sha ll
be signed and , when necessary countersigned by the Govern ment
servant competent to do so under the relevant rules. A bill or other
voucher draw11 in respect cf a claim oft. person who is not in
Government Service shall ordinarily be signed or coun tcrsig1,cd by the
l1ead of the depa rtment or some other responsible Government Servan t
belonging to the departmen t concerned with the p1;.yment.
Note.-As adjustment bills for ' Nil ' amount involve n:) paymen t, it
is not necessary to insist upon any acknowled3ement o f paymen t in
re,pect of svch Pill,


121
THE TAMIL NADU TREASURY RULES
WITHBRAWAL OF MONEYS PROM THE GOVERNMENT ACC0UNT.

(T.R. 16-S.R. lcont,)

The treasury shall receive and carefully scrutinize all bills and other
vouchers presented. Ifthe Treasury or Sub-treasury Officer is satisfied that
a b-ill or other voucher in order and that the claim is one which he is
authorized to pay, hC shall sign <\ payment order on it. Payment shall
be made accordingly and entered in the accotmts,
At a pla ce where the t reasury transacts its cash business through the
Bank, he shall make all Government payments other than those included

in classes of payments which the Government have specially ordered to


be made elsewhere. At such a place every bill or other V('Ucher shall, in

t he absence of a special rule or order to the contrary, be presented first


the treasury for scrutiny and authorisation of the payment, ar_d then at the

Bank.

In Madras Ci!y every Bill or other voucher shall be presen ted at the
oiiicc of the Pay and Accounts Office r for pre.audit, except when the
Government have specially prescribed a differen t proced u re ( see
i11struc tions 8 (c) below).
Claims against the Government relating to the Forest, Public Works
Departments shall be presented in the departmental Government servants
concerned who a re authorized to draw cheques on the treasury in respect
Of a ll authorized expenditur e other than expenditure of the following
classes for which bills shall be drawn and presented at the treasury for
p\l yment in the usu l manner (i) Expenditu re incurred by the C.iJ.ief Cons!.:r ,ator of Forest en
Ollls presented at the Office of tbc Pay and Accounts Officer.-

(ii) Expenditur e incurred in the Public W,-, rks Department 011 pay, travelling
allowanee, and contingencies not charged dir..ctly to works.
(i i) Deleted.
When a Governmen t servant of anotner departmen t is a :.itbcr izcd
t ujncur expenditure on a ccounts of the Forest Depa rtmint or the P.;blic
Works Depo rtment a ga inst tl;e app,c,priation s placed at the d1spc s,d
of the Forest Depa1trnept or tn.e PuNic Woiks Depa rtment, he :clw.il
have authority to dra w cheques or bills on the treasury as a Forest or
Public Work Foreskr in the same way as a Government servunt of the
Forest Departmeu t or the Publico s- Departmen t as the case may be


THE TAMIL Nj\.DU TREASU RY RULES
WnuoR.AW AL OF MONBY FRO( Td' B GoVERN.\t:ENT ACCOUNT.

(T.R. }6-S.R. 1-2)

The following subsidiary rules and instructions lay down the detailed
procedure to be followed by drawing officers in preparing bins and other
vouchers and the cheques to be exercised by the tr<-:<-..sury or thebank before
making any payment. Rules 17-29 of the Tamil Nadu Treasury Rules also
relate to t hr.:sc matters.
The duties imposed on the Treasury Officer in the rules and instructions
mentioned above shall be performed by _the Forest Dis c.rsing Officer in
:espect of oayment made by him without presenting bills at the treasury.

' In every case in which it is deemed necessary to utilise the treasury


other States or the agency of a bank or of a private banker for dis
bursement of any claims by due the Government, such claims shall,
unless there are express orders of the Goverment to the contrary, be
presented in accordar.ce with the procedure prescribed in these rules for
presentation of claims at a Government treasury.
0f

FORM OF BILLS, ETC


GENERAL.

2. (a) A bill or other voucher presented at the treasury as a claim for


the payment of any amount by the Government shaU contain particu la1
of(!) the nature of the claim;
(2) the amount claimed ;
(3) the period to which the claim relates, if it arises periodically
e.g., claim for pay apd fixed allowances ;
(4) the orders sanctioning the charge, if it was incurred urrd,..
,spscial orders;
-
(5) the authority for any deduction made in the bill;

(6) the major head comprisi ng such-major head (where necessary) Minor head,
sub-head, detailed head and sub-detailed account hrnd to which the
charge (or each part of it), is qebitable;
(7) the allocr,tion cf ihc charge betv..een Governments (1r;_clt1d ing the
Central Govern-r,ent) and departments, if any, such ['!location 1 necessary.

1)'n

'\ r-11
4-v0)0
..:Jt
THE TAMIL
a)) '\\ \vn

NADU TREASURY RULES

HDR AW AL OF MONEYS FR.ON THE GOVERNMENT ACCQU


i.\,i.

[T. R.-16.S. R 2-Cont]


( b) Every bill or other Voucher shall be prepared in the form
prescr ibed under these rules or in the departmental m..!.nt...a l or code con
c.:rned bills or vouchers of the kind in qmstion. Such fo1'm shall be
printed in English, <,r when neces,ary, bilmgua!J y in English and Tamil.
As far as _ possible, all bills and other vouchers shall be prepared- in
English. When it is necessary to prepare a bill, or other voucher in
Tamil, a brief abstr,tct shall be endorsed on it in English stating the
payees' name, the 2.mo ...nt claimed and the nature of the claim, and the
drawing offier shall sign this abstract. When printed forms are not
available stencil le or typed forms may be used; but the use of the latter
should be avoked as far as possi ble biHs for all dc'.)it head item 5 should
be; drawn in septi.n:.tc forms printed in'.red in on white paper.
Note (1):----Cheques writtw in the, regional language may be, accepted,
ii the drawer of the cheque is unable to have it written in English.
Note (2).-The cash memoranda submitted in support of the claims for
reimbursement of the cost of special medicines purchased f rom the market
under the Medical Attendance Rules need not however be stamped or bear
the suppliers acknowledgement.

(c) Every bill or voucher shall be fi!lcd in ink type-writtend


processed in Bradma machines and signed in ink. The t o,al amount
claimer: shaJI so far as the whole rupees arc conccrned,be written i n words
as well as in figures. The amount of the paise ma y be written in figures
after the words stating the numbers of rupees e.g., "Rupees twenty-five
JO". Jf there are no pclise, th:; word "only" shall be w;itten afta the
number
ofshall
Whole
., "Rupees
twenty-six
only,,:
either
case
great
care
be rupees,
taken toc.g
leave
no spcce
that coi:lld
be used for
making
an in.erpoJ.sdon.

rn

The spaces left blank either in the mbney column or in the


column for particulars of the Bill should invariably be covered by
oblique lines. A note to the effect that the amount of the bill is
below a specified amount expressed in whole rupees should invariAbly
he recorded in the body of the bill 111 red ink . The amount so
specified should be a sum slightly in excess of the total amount of the
bill.
' "'! r
Nole.-The following enfacemcnt should, invarbly, be made on the
office copy nf every bill to prevent e-fftivcly the possibility of preparing another
fair copy in any subsequent occasion.
Fair copy approved on ....., , . . ... lniials of the Drawine Officu..

124
11fB TAMIL :NAbU TREASURY RULES
WJTHDRAWAL OE MONEYS FROM THE GOVERNMENT ACCOUNT,

(T.R. 16-s.R. 2---cont .)


(d) No bill or voucher containing any erasure shall be presented at the

treasury. Every correction or alteration m the total of a bill sh.ill b:


SGparately attested by the full signature of the pe rson who ign the
receipt. Every . correction or alteration in the payment order shaU be
similarly attsted by the signing Officer, if it is drawn on the bank and
in other cases, by the Treasury or Sub-Treasury Officer who signs it.

(e) ) Whc:n a charg.:: is debitable to more than one 1rnJjor h'::n.d of account,
the drawer shall ordinarily present a separate bill for !h: amount
debitablc to each major head but a single bill shall be prepared for th
year and or allowances of a Government servant or an establisu lllJ nt
debitable to two or mor.:: major hads. Wh.jn the whole char;e is m.:t
from the revenues of the State, In respect of payme nts by Govcrn m.mt to
privat J parties outside the StaL by means of bank drafts, the
commission due to the bank for the purchase of the draft , shall also
be indud, d in the bills pn.:pared by the drawing officers. Correct
co111mis sion du.: to the bank in respect of the proposed r0mittancc
hall be
as<.:crtai n.,d befor0 band from the bank and classifii::d separately under
contingencies' of the drawing _office-rs concerned.

U) Claims for which no other specific form has been prescribed


including claims for any advance of pay and/ or travelling allowance
to a Govenummt servant and any advance for the purchase of a motor car
or oth::r conveyance, shall be made i n Form 40. whenever an authorization
for payment of grant-in-aid is due from the head of the department or an
officer duly authorised by him, no payment' shall be made to the
guarantee, unless, the payee surrenders th copy of the letter or aulhorlty
issued by the head of the department or an office duly authorized by hi
m, tho rev.me thcr.c of being us5-d as a bill duly countersigned by the
Government servant sp::cified in the sanction. When grant-in-aid is
drawn piece-meal tlc payee should surrender the letfor of authority
issulc d by the head of the department or an ofliecr duly authorized by'him,
along with the bill for drawal of the final instal ment of the grant-in-aid.
(g) The procedure pruscrlbc:d by the Government for the elimina
tion of paise from th Govmmet . accouns an from contractors,
bill (see Articles 321-3,,22 of the Tamil Nadu Fmanc1al Code Vol. J) shall
be followed in pr,:p:-1ri ng bil!s and otlwr vouchers.

(h) Unless the Gov.::rnment have exprssly a uthorized it in. th case of any
specified office, no bill or other voucher and no paymew.

125
THE TAMIL NADU TREASURY RULES
WlTIIDRAWAL OF MONEYS FROM THE GOVERNMENT ACCOUNT

(T.R. 16-s.R. 2-cont.)


order shall be signed by a clerk for the head of the office , if it is custo
mary for th;) clerk to Sign letters for him when he is absent. No bill
or other voucher and no payment order shall be signed with 8 stamp.
The head of .n Off ice may a1,.tncrize a gazetted Govc-rnment servant
servin g under him to sign bills, vouche rs and payment order,; for him
but, if he docs to, he' slal/ communicate t he Gov..::rnment scrv.lnt's name
and specimen signat ure to the treas ury or t rcnsurics concerned. A
delegation of powers of this kind sltall not, in any way, relieve the head
of the office of his responsil:-ility for accuracy of the b_ lls, etc., and for
the disposal of the moneys drawn from treasury.
When a claimant or payee is unable to sign his name', he may furnish
his signature on a bill or other voucher in t he form of a mark or pre
ferably a thumb/ great toe-impression. No prryment shall be made on
any bill or othe1 voucher so signed, unless some person known to the
tTeasury or the bank, as tl).e case may be appears with the pa yee and
identifies him and attests his mark or thumb/ great toe-impression in
token of i ts genuineness.
Similarly, when an illiterate person, who is unable to sign his name
in any language, draws a cheque on the t1c.,sury ur tl:e ban k by fur
nishing his thumb/ great toe-impression er t he cheque., no payment
shvll be made unless some per-son known to tbe t reasury er the bank
as t he case may be, appears with the d l.'itW< r anu identifies him and
attests his thumb/ great toe-impression in to ke n of its genuineness. The
person who attests the thumb/ great tor--;mpression should be one who
is not employed in t he treasury or the o?sk 01 the pti nc:haynt t1nd he
should also furnish his address.
Note.-(1) The procedure prescrib< d inr re c t c r pa yme n t to illi1c
ratc persons shall apply in the case c f blir:ct persons a lso.
Note.-(2) Unsigned bills, prepare d on compu'tcr, presented ty the
Indian Airlines on account of its dues against Government fer pussage
fares, cargo and excess luggage charges, forming sub-vouchers of the
contingent bills may be accepted for payment, if otherwise in order.
The disbursing officer :;hall maintaii _ a reccrd ccntddr g 0-.e details
of jounieys, etc., so that the cla im whrn presentt d can be veri.fi.Ed.
Note.-(3) Bills ffixed with facsim ile signature of the Author ised
Officer; presented by the Posts u _d Telegraphs Department for
telegram and trunk ca ll charges, by tl'.c Municipahties and Corporation
for water and elci.:tricity cha rges and t,y the "Air India" on account

126
THE TAMIL NADU TREASURY RULES
WnaDRAWL

OF

MONEYS

FROM

THE

GOVERNMEls/T

ACCOUKf ,,

(T. R. 16-S. R. .2,-cont.)


of their d ues against Government or passage fares, cargo and excess
luggage charges), forming sub.vouchers of the contingent bills, may
be accepted for pii.ymcnt, if otherwise in order.
(1) '\\'hen a ruJe or order rcquies that bills of a certain shall be
kind
countersigned
before payment, no
such bill shaU
be
presented at the treasury un til it has been duly countersigned.
( i) W[tn a hill rel ntcs t o a charge i ncu rrc'-1 un0.er a specialorder of
sanCt ion, t he part iculas of 1he on-1 er shall be entered on t he bill and a
copy of 1; S' all b.? a'.:t achccl. t o t he bill an'! duly certified to be a t ru
copy bv1 he Governmc:n' servant who signs t he bill.
(k) The drawing officer shall ct.c hie from a bill for t he pay, e'.:c of an
establishment any 2.mou nt a"t achel. by a prohibi.ory or-\er of s court of
law. He shall a'tach t o each i:s.ablishmen pay bill, in whic-':I any such
dc0.uct ion is ma/ e an ativiec \isl,eonaining particulars of the suit, t he
name of t he Government servan1 whose pay is atached and the amou
n'. ded.ucted. from t he bill. When the eouri which issued the attachment
order is not situacd a. the headquart ers of l'l1e treasm which pays the
bill. the a11:10unt may be remi 1.ted by post al money ord er or t hrough
bank Jrafc , 1f t he remttt anee lhrough bank 0 raf. cost less t han t hat
by posal money order. When the amount is rcmit'ed by pos'cal money
ord er t he t rawi ng officer shall a t acj-, t o the bill a postal money order
form c'.uly preparecl. for the remi,t ance of t he amou n1 by the Treasury
O!ficcr to the court . Similarly, if die am.;a nt is remiil e J by bank draft ,
the drawing officer shall att ach to ILe bill an :,i.pplica ion for br nk draf,.
duly file:..! in form R.B.R. 4. l'l1e commission payable on t he bank
d.raf1 or to t he post office on i he money orw'.er, as t he case may be, as
wdl as .he amou nt ro be remitted shallbe shown as a de .uc tion i n t he
bill.The hank uraf, on receipt shall be scm t othe Cour1 by he Drawing
Officer af.er making a sui.able nole i n 1he rcctm.s main tineJ. by hi m.
The p.-oced ure co be followed by t ile Trea.sary Officer for remhting such
a.mou n.s ,o t he court is laid d own in subsiciiary ru le 33 and also lilC
proceJure, hat be should.follow inpaying a.tac11ed ammmt to
courls
loca'. ed a'. his headq,1ar,ers.
(I) Dduc;ions made in bills shall where reqc1ire.i by t he rufo rdaing to
suc11 JeJuc.ions e.g., Provilem Fun:!s Posral Life f nsuranc etc,
be
suppor;eJ. by sclleJ.ules in t he preseribe'.t form d e:ailing ths d educt
ions made.
Where recovery is made on accou nt of service taxes like wa er
,drainage lighting and scavengi ng ,axes from occupan.s of Governmcni
residential buildings in t he Ma'.ims Ci, y by d eduction from pay bills or c0
ntingen bills a Schedule giving particula1s of the. reeoverks form 41 shall
'be attached to the biJls.

tiIB TAMiL NADU TREASUiiy iu.Jie..9


WITHDRAWAL OF MONEYS FROM THE GOVERNMENT ACCOUNT
(T.R. 16-s.R. 2-cont.)

When recovery is made from occupants of Govermnent resid en1ial


buildings by d eduction from pay bills, a schedule in duplicate giving
part iculars of the recoveries in Form 41-A: shall be at tached to t he pay
bills. Drawing officers shall also send within t hree d ays of ,cashing
the connect ed pay bills a copy of the st atement (Form 41-A) attached
t o the pay bills to the respect ive Execut ive Engineers, giving
referQII.Cc to the voucher number or t he net amount and di:i.te of
encashment of t he bill.
Disbursing Officers, that is, Treasury Officers or the Pay and
Accounts Officer, Madras, in the case of Gazetted Officers and heads of
officers in t he case of non-gazetted Officers should issue t o t he person
from who se salary rent for the GoVernment quarters is d educt ed at
source, a monthly receipt in Form 41-AA for the rent so deducted soon afi
er disbursement of his salary.
The recoveries of advancesthrough t hC pay billsshould be supported
by the Schi.::d ules ufruveries of w:l vuccs in Tamil Nadu Trcasury CoCc
Form 41-D, separate schedules bemg att ached for t he d iffiercnt t YPe
of advances.
Deductions from pay biHs on account of Income Tax sha11 be mad e
strict ly in accordance wit h the relevant provisions of t he Income-Tax
Act, 1961 (43. of 1961) as mod ified , from t ime t o t ime, and t he rule&
and orders issued t hereunder.
NoTE.-ln respect of deduct ions made in t he pay bills relating tot1te
temporary est ablishment of l.>olice Const ables, Head
Constables
and Sub-Inspectors of Madras Cit y Police, the schedule may be att ached
to the main pay bills of the permanent est ablishment.
(m) No copies of orders regaring prooiions and similar changes
or of correspondence et c., regardmg a cla1111 shall be att ached t o any
bill or other voucher.

(n) When payment is d esired wholly or partly by a bank arart o>


incases where payment are made by t he treasuries by cheques infavotu
of another payee, e: formal application for the Uraft or cheque should
accompany the bill and t he manner in which pa yment is d esired t.hou)d
also be indied in the drawer's receip[ on the bill.
(A <1roup)" 113-15-20

..tA.MIL NADU TREASURY ltciLBS


WITHDRAWAL OP MONEYS FROM THE GOVBRNMENT A<!dotmr

(T.R, 16-S.R. 2-cont.)

{c1) WQ.en t he <irawer ofa bill other than a bill tor pay, atlowances,
leave salary or pension, desires tha' t he t reasury should remi the wl10le
or a p&rt of he ,amount of he bill to a person or persons (other than
the t.rawer) by pos:al money order, the necessary money order form or
forms <i.uly filled !lp, except for t he d ate and the Treasury Officer's sig.
nature, shall be presented with the bill and the drawer shall show bot h
t,i.e amoum o be sent by money ord er a.nd t he commission d ue on i,
as deductions in the bill.
'

GOVERNMENT ACCO_UNT.

Exce1tio11 1. -Tbe money order forms in respect of the monthly


payment of leaching grant s , o aided elementary schools shall be signed
by tho Dis.ricl 1 .ucational Officers or t heir Personal Assist ant s t hem.
Ke\ves as drawing officers ins:ea.d of by the Treasury Officers.
Exception. 2.-The money order forms rela.ing to payment of
t he bills for Police Department but warrants to bus owners shall be
si&ned by the Suprin,enden.s of Police themselves as d rawing officers
i nstead of by rhe 1reasury Oflicers.
Exception 3.-The money order forms relating to the pay,.
m.ent of bills to the contractors .of the Harijan Welfare Deplll"t ment

shall be signed by the drawing officers themselves insteaC of by


the Treasury Officers,
1n cases where moneys due by Government to a payee
are
to be remitted to him by postal money order at his cost
and
the exact amount cannot be paid by money order after
deduc:ing the Money Order Commission for the amount less than .one
:upee lelt over after remitting the maximum amount
by
the
111011r;r ni-dcr, pest.age ta mps of r.q1d value shaU be sent to
!lim by otdinary post. The acknowledgment of the payee
011
t b.e money order receipt sh< 11 be w:.t ched by the d isbu rsing officer b1a
i : is 1tot rtecessar y to c<'.Il for <-' formal receipt f rom t he pc.yee conccrncd c f the w.luc of the -post<1ge st '.mps nnd i t wou ld sdfice ifonly a
certificr.1e t ) th s effect is recorded by t he dir.bu rsi rig officer gai nst t
he entry fr r
:(CC 01ding the pa yment.

129
THE TAMIL NADU TREASURY RULES
WITHDRAWAL- fJF MONEYS FROM THE GOVERNMENT AOOOVN

[T.R. 16-S.R.

2-cont.J
'

(p) A I\e::>.d of <'.n office whom the Governnient ha ve, speciaHy


au thorised to send bills of a speci fied ki nd 'o t he tw.sury by post sh<'-11

send along wit h each si.;ch bill, r:. posta l m incy ord er form duly filled
up exccj:,t fur t he date r.\nd t he Treasury Oftici!r's sign:.ture. The money

Order-Co mmission sh'\11 be trer.ted as a con1 ingent ch<-rge of the d r2wi


ns; officer :1nd not shown H S a ded u ction i n the bill.
,
(q) (i) When a drn wi ng officer clesires t hat the treasui y .sh'o\Jfo
pay to some other pe1son the ::>.mou nt of a Nil, cheqL.e or ot her v01
cher dra wn by him and not rel2.ting to the claims of Gc vernmcnt
seTV''.nh, he sb.ll specifically end orse on it r.nd sign : n order to P<-Y1o

thLt pt rson specif ying his n.me as well as his d esign .tion. The person
specified inthedrawi ngofficer sendorsement sh<1 II nc t re-endorse the bi1lctherwis tha n to a bank 01 a messenger collection only. A b::nk shr.11 not re..
endorse any such bill otherwise than to a messenger fo1CX>llection only.

In t he C'tse of a contingent bill which h.s been endorsed in favou r


of u firm of suppliers u m1er Art. 114 (e) of the Tn mil Ndu Finr.ncit 1
Code, Vol u me I, the firm can re-endorse fo a hci.r.k in which the firm has
an account or to rt messenger for colk ction only r.nd t he br.nk can i n
turn endorse it to >'. messenger or fl.n a.gent for collc ction only. Thu

in a ll, three Cnd orseme nts .re permissible i n such c, ses, pro\<icleil tha t
of t he three one is fo the pc1yees" h1nker and one is tO fl messenger or
agent for collection only ; and

An agent may, not withstanding anything contained in paregrapbs


l and 2 b.we for the pu rpose of collecting the ,cbeq lleor bill endorse
it in fa vou r of his messenger.

Explanation.-In this rule "i.n r.gent ,. me:ms f!.DY bfi.'rik f!.Cti ng z.s a
Collecti ng agency for imd on beh>'.lf of the P"Yee's b2 nker.
Note.-(1) Cheques d rn wn direct ly on thf b2.nk without the i
nterver. Non of the Tre sury Officer u.re negotic.ble in1ru ments r-.nd arc not
subjeet lo the pro'f'isions of this rule.
{ When a illis presentd by a person who is not the drawing
officer himself or hts d uly <'.uthon zed agent (b'.!.nker} he sh,.11 be req1
:ircd,
to prod uce a letter, in T.N.T.C. For m 103, authorising hi m to receive
p: y.ruent. The sign:.t ure of the messeng, or his thu mb imprer:sion
r illiterate, sh'Lll be t:1.ken on the bill as proof th1t the messcngu,
ac'ually received the money on behalf of the drawing o.

130
THB TAMII..: NADU TREASURY RULES
WITHDR.AWAL OF MONEYS FROM

nm GOVERNMENT

ACJUOUNT

[T.R. 16-S.R. 2-cont.J


Exception ..-In respect of bills for tctT.cbing grants for ElemcntRry
Schools the d nwing officer is the District Educ,,.tional Officer or the
Inspectress of Girls Schools as the c:i:se mr.y be. As payment is to be
made to the Correspond ent/Manager of those schools, the production
of.T.N.T.C. Form 103 need not be insisted, ifsuch bills are not endorsed
by the end orsee to their bmkers vidc a.lso Exception under S.R. 24 to
T.R. 16.
.NoTE .......(2) When .n itlitcrrtte person endorses a bill or a cheque
or other vouchers by means of his thu mbimpression, he should affix
the thu mb..impression i n the presence of the Trensury Officer P.nd ha.ve
i t :J.ttested by a person well known to the treasu ry. The person r.ttesti ng
the thu mb-i mpression should be one who is not employed i n the treasury
or the Bank or t he P,.i.nchB.yat Rnd he should also furnish his add ress.
No'FB.-(3) In cases where it is permissble to end orse a bill to a
b1.nk for collection, it is not nccessr.ry to hr.vc t wo sepP.ni.te
acquittRnces, i.e., one from the claima nt v.nd t he other from the collecti
ng bank. A leg1.lly vi.lid acquittance from either would constitute a st
fflcientdischarge.
{r)A Government servant shaJl not issue a copy of any bill, cheque
or other voucher which h".S v.lrea.d y been p.id on the v.lleg:.i.tion that
the p<>.yec' s copy h.s been lost or is not aw.Bable .-'.{though fl.
certificfl.te may, when necessary, be given that on a specified day a
certf'.in sum was tw.id to a cert,,.i n person on a certain P.ceou nt. A fee of
one rupee shall be levied for e:ich certi fie;i.te issued to a privr.te p:.i.rty.
This prohibition ex:t_ends only to the i ssue of a copy on the :dleg<1.tion
that the payee's copy h.s been lost or is not available, and does not
apply to a copy
,n.rked "Not" p".yJ.blc11.t t he tresury "a.nd tendered :>.t the treasury
wit h t he origirtd i n accord ance with the rules.
tn the c..se of a bill p .sscd by the Dra wing Officer/Controlli ng Officer
for prcsentra.tion o.t .i. tre<.su ry but lost either before payment or before
present:co.tion rtt th tre.surythe Government Officer who d rawt he
original bill slr.ll ascerh n fro m the tre:::i sury that pc1.yment has not been
m<l de on it lrefore he issues a d uplic<>te thereof. The d u plicate copy if
issued
!Ul.:st b:ar disti nctly on it fo.ce the word "dupliC?.te " written i n red
ink. hhe fact th.t a d u pli e:1.tc bill h:>.s been i ssued shall be
immedic.tely com 1unniC".ted tc- t he Treasury Officer with i nstructions
to refuse !)fl.yment on tTe original bmif presented .
1

off'
1.1. f

Note.-( l) The following certifk:ate shall be fu rnished by the d r::i.wi ng

r whenever a requisition is sent by him to the Treasury for the issue


n non.payment certificate.

131
THE TAMIL NADU TREASURY RULES
WITHDRAWAL OF MONEYS FROM

nm GO\'ERNMENT

AOCIOUNT

lt.R. 16--S.R. 2-cont.]


"Certified that wi th reference to the records m<'.i nt,i.i ncd by the
deput ment ai;td the i nformfl-tion available i n tl,em PJ.Yment h<'.s not been
m ide on the cheques/ bills i n question d m wn by me."

Note.-(2) For the purpose of this rule, the Treas\1ry Officer on

recei pt of a request from any d nnving/Controlling Officer, sh:-.11, 2.fter


d ue verific.tion from his record s, furnish 2. ccrti:fic;:,.te i n the follo wing

form :Certified that Bill No.


D!.'ted
for Rs.
(Rupees
) reported by the
drawingofficer to h".ve been d ra wn by him on this treasury i n favour of
h?.s not been P"id , 2.nd wi ll not be p'.'.id if presented
hereafter

Note.-( 3) The p1rticu lars of t hC lost bills for which non-pa yment
certi ficates r.re issued by t he Tre11.sury or the P.:<.y 2.nd Accounts Offiee sh".ll
be entered i n a register i n Tr.mil N,du Trec.su ry Code Form 115
m .int:>.ined by it. This Register should be verified before a dt1pliCt1.te
billlcheq11e is p,rnsed for pa yment by the Treasuryor the Pa y 2 nd
Accou nts Office nd the Certifice-te of verific:".tion recorded on
the.bill/cheque by the officer p:1.ssi ng it for p:1. yment. .
(s) Every receipt for a suni exceeding Rs. 20 shall be duly stamped by the
payee with a ten paise revenue stamp, subject to the exemptions, etc.,
listed in AppenWX II.
.

Note.-( 1) Receipts for:-payments made outside _India should be


obtained from the payees and stamped in accordance with the local
laws, if any, governing the stamping of such receipts.
Note.-( 2) A single receipt, stamped Where necessary given by a
payee in acknowledgment of several payments or a lumpsum payment,
either in cash or by cheque, made to him on one occasion, shall constitute
a valid acquittance and the disbursing officer, in such cases, should give
cross reference .on all .vouchers to which the receipt relates.
(t) Every Government servant, who is authorized for the first time, to draw
cheques or sign or countersign bills payable at a treasury, shall send a
specimen of bis signature to the Treasury Officer through some superior,or
other officer whose specimen signature is already with the treasury. When
such an officer makes over charge of his office to another. he shall
likewise send a specimen of the signature of the relievin1 officer to the
Treasury Officer concerned.
Specimen signatures, when forwarded on a sheet of paper other
than the forwarding letter itself, must b luly attested by the officer
signing the forwarding letter.

132
THE TAMIL NADU TREASURY RULES
WirHDRAWAL OP MONEYS FROM THE GOVERNMENT ACC0UNT

[T.R. 16-S.ll. 2-cont.]

(u) Every drawing officer shall attach to each bill or voucher presented at the
treasury for encashment a slip in Form 100 duly" filled in. The
slips.will be detached and returned to the drawing officer with the
voucher number and date of payment noted thereon, as soon as possible,
after the bills have been paid at the treasury or the Bank and voucher
numbers have been assigned to them.
A register in Form 100-A shall be maintained in the treasury for
keeping a record of the disposal of the Treasury voucher slips. On receipt
of the Treasury voucher slips from the treasury, the draw_ing and disbursing
officer shall note down the Treasury voucher number and date in the
register in Form 70.
Note (1}-Deleted.
. Note (2)-Drawing officers under the Commissioner for Government

Examinations need not attach a slip in Form 100 (prescribed in the


aboverule) to any of the bills drawn by them after counter-signature
by the Commissioner.
Trave\ling allowance bills relating to Chief and Assistant Superintendent
and departmental officers appointed for the conduct of Government
Examinations oountersigued by the concerned Jnspecting Officers of the
Education Department need not also be accompained by the slip in
Form T.N.T.C. 100.
Note.--( 3) Drawing Officers need not attach a slip in Form 100
(Prescribed i n the above rule) to any of the bills presented at the Pay
and Accounts Office, Madras.

Note. (4) The Tamil Nadu Treasury Code Form 100 need not
be attached inthe case of educational grant-in-aid, scholarship and stipend
bills. The Treasury Officer will endorse a ceitificate of payment on n,
" Not payable ", duplicate bill and transmit it to the prescribed depru.
mental controlling officer with the voucher number and the date nOteu
therein.
Note.-( 5) The Tamil Nadu Treasury Code Form 100 need not be
attached to Salary and Travelling Allowance Bi11s of members of the
State Legislature.
Note.-(6) The Office1s who are appointed by the Chairman, B e ard cf

Examinations, Madrrs, as Examiners, Invigilators, etc., need not


attach a slip in Tamil N.adu Trea.sury Code Form 100 to any of the
bills releti ng to the Diploma Exami nations drawn by them aftet
coantersigned by tJie Secretary, Board of Examinations, Madras.

133
tlIB fA.Mii NADU TREASURY

Ru.LES

VlttHDRAWAL OF MONEYS FROM THE GOVERNMENT ACCOUN't

{T.R..16-S.R; 3-INSTN.-l]

Note.-(}) The Tar.ii Nadu Treasury Code Form 100 need riot be
tlttached to the remuneration bills relating to the Tamil Nadu Public
Service Commission.
lnstrUCtions under Treasury Rule 16.
1. 'I'he procedure for drawing pensions is laid down in subsidiary

rules 64-94 and instructions S9-6t5 below.

PAY AND ALLOWANCES (INCLUDINO LEAVE SALARY) OF


GOVERNMENT SERVANTS.
Subsidiary Rules under Tresaury Rule 16-cont.
GAZEITED GOVERNMENT SERVANTS,

3. (a) ln the absence of any special order of the Government to the


contrary, a gazetted Government servant may draw the bills for bis
own pay ; allowances and leave salary. A claim by , a gazetted
Government servant for pay and fixed allowances shall be presented
on a bill in Form 42. A gazetted Government servant who draws a
special pay or allowance in respect of a separate office of which he is in
,additional charge, need not present a separate bill for it, unless it is
met from some soUrce other than the revenues of the State.
(b) When a gazetted Government servant draws bis first pay biH on being
appointed permanently or on probation t a post in Govern ment service
for the first time or on being re-employed after resignation or forfeiture
of past ice, he shall attach a certificate issued by the competent
authority to the effect tht iihe heath certificate required by Fundamental
Rule IO has been received by him.
'
(c) When claiming leave salary, a gazetted Government servant
who is on leave within the State shall submit duplicate bills one of which
shall be coloured and headed "N ot payable at the treasury ". The
Treasury Officer shall endorse a certificate of payment on the "not
Payable" bill and transmit it to the Chief Controlling Officer of the
d partment concerned or some other Government servant nomiuated
by him for inclusion in his account of disbursements. The pay bill
Form 42) shall be used for drawing leave salary also.
Note.-A gazetted Governmt. servant on leave preparat ory to
retirement should record a cert1f1cate on the leave salary bill that during
the period for which leavesalary is drawn, he WP.s. not em. ployed under
the Central .Covernmen.t , an)" other State Government local fund or a
private employer.

'

134
tiIB 'tAUi.: NADU TREASURY ROLES
WITHDRAWAi. OF MONEYS FROM THE GOVBRNMENT o\OC'llONI

tr.a.16-s.a.3-4]
(d) A cla im by a ga zetted Government servant for travelling allo.,;.. ance
sh::l ll be presented on a bill in Form 43. When the Government servant bas
tra velled by a cir cuitous route, he sha ll state the reason fer doing so in the
bill. When he claims actual elX.penses, ,he shall in tht. absence of any
order to the contrar y, set them ou t in ddail. Whe n he cla ims
travelling allowance on accou nt of any members of his fa mily he shall fur
nish a certificate showing the nu mber <.' nd relationship to himsdf of t he
members of his family on accou nt of whom he makes the claim and a ll
other releva nt deta ils.
When he claims the cost of carriage of persona l
effiects or a conveya nce, etc., he shall furnish the receipt granted by the
railway or steamer compa ny for t he amou nt actually paid. A tra velling
allowa nce bill shall be countersigned by t he con trolling authority
prescribed i n t he Ta mil N2.du Travelling Allowance Ru les, except when
the Gover nment have, subject to t he submission of a detailed bill to the
controlling authority authorized pa yment without such counter.signature.
[see Ar ticle 82 of the Tamil Nadu Fina hcia l Code Vol.I)
Notrs.-( 1 ) A Government servant sliall use: tfu, Gazetted Travelling
Allowance Bill form (Form 43) for perfi::rring transfer travelling allowan:i
claims on transfer form a non-gazetted post tA
gazetted post
(2) Form 43 shall Oe used for preferring claims for travelling
allowance by non-oflkial membern of Government Committees K]Boili I &
11 class). However, the travelling allowance claims of the non-official
members of the District Development Councils may be preparedi in Fonn
52.
(;' I

i{e) Oeleted.

(f) The expenditure incurred by .ind to be reir.sd to gazetted


Gover nment serw.nts on a ccou nt of medical attenda nce and treatment
may be drawn by them in ::alary bills under the " Suh-deta iled head
Sale.ries-Medical Charge;:,." wit hout the prior authorit y of the Accoun
ta nt-Genera l. The a mount drawn in the bill must be supported by
proper receipt a nd vou chc1 inall casesa nd by t he cou nter-signature of
the Controlling Officer , wher ever necessary. In addition to the
above, the "essentiality certificate" of the Authorbed Medical Attendant
ot Medica l Officer concerned should be attached to the bill. The essen
tiality certificates should also ha ve the seal affixed of the hospital in
which Authorised Medical Attendant or Medica l Officer is wor king.
4. Pa y, leave salary and travelling and other allowance payable t o a gazetted
Goveri:_i.ment s.ervat in India shall be paid on his personal cla im
ad to. hts per_snal
receipt and not otherwise, except
as
provided m subs1d1ary rule 6 or
,with th<"
Governments
special
sanction
in
each

135
THE TAMIL NADU TREASURY RULES
WifflDRAWAL OF MONEYS FROM THE OOVBRNMl!NT ACCOUNI'

[T.R. 6S,R.4-5,]

eae. The Gover nment ser vant if he wishes, to collect t he contents


of his bill t hrou gh a messenger , ->hall send a separate lettei along with
the bill that the moneys be sent through him, and the mcneys shall t hen
be ha nded over to the messenger but only on the str ict u nderstanding
that the Gover nment accept no responsibility whatever , for a ny
fraud Or misappropr iation in respect of a ny moneys, cheque or bill
handed over
to Wm.

'&xception (1)--Deletcd.
Exception (2).-ln the case of pa yment of stipends, etc., to the Pro
bationar y Assita nt Conser vator s of Fore.:.ts during their period of
train ing, the Director of Forest Education, Debra Dun, shat draw the
stipends a nd pay the officers wit hout the officer s t hemselves
claiming personallt.
Nou.-Pay and allowances of a person who Is certiilcd bf a mqfltraW
to be a lunatic shOuld be paid in acoordance with the detailed procedU111
l)re&eribed in Artk:lc A of the Tamil Nadu Financial Cod.Cl Volume L

5. At his written request or order , bills relating to pay, ieii ve ela1y, tra
velling and other allowa nces of a Gover nment ser vant who is permit
ted to draw his own bills ma y be made paya ble to some well-known
banker or agent/ provided th<' t the recipt of the ba nker or agent shall
not b acceptei as afinal acquittance, unless the bill itself isduly endorsed
in Cavnur of t he bc1nker or agent by means of a distinct pay order , The
receipt of t he b:rn ker or agent a like, if it is recorded on t he bill ihelf or
separately shall be stamped unless the receipt on t he bill has already
been duly si.<;ned and stamped by the Government se1 vant himselC. No
re-endorsement of such a bill by the bank; or agent othe1 wbe than to a
messenger for col\ec1ion sha ll b,;, recognized [see also the second sul>
paragraph of su bsid i?.r y rule 2 (q)].

No Gover nment ser va nt or other individua.l shall be recognized as an


"a gent" for the purpose of this subsidiary rule or the next one unlese
Re holds a valid power-of-attorney to act for the Gover nment ser"t'a nt
C()ncer ned .
Note.-h ca!e where It is permissible to endorse a bill to a bank fot
collection it is not necessary to have two separate acquittance, i.e., one
from the elemar and the other from the collecting bank. A leplly: valid
acquittance from either would constitnte a sufficient dircba:rgc.
..

(A G<oup)-. 11,-15,-2]

136
Tim TAMIL NADU TREASURY RULES
WRHDRAWAL OF MONM FROM THE OOVBRNMliNT ACCOUNT

[T.R. 16-S.R. 6.]


6. (a) A ga
ted GOVcrnment servant who claims va cation allowa
nces or subsistence allowance otherwise than through a ba nk er agent
shall as required by rule 34 of the rult:s framed under Fu nda mental
Rule 74 (a), either appear in per son at the plac of payment or furnish a
life cer ti ficate showing that he was alive on the last day of the period to
which the claim relates a nd signed by a Gover nment serva nt drawing a
pa y of Rs. 50 a month or more or , if the,e is no such Government
servant at the place where the ga zetted Government serva nt resides
some other well-known trustwort hy person. A ga zetted Government
servant ma y drawhisleavesalar yor vactionallwancesorsu b1>istence
allowance through a well-known bank or a gent (see the previous su
bsidia r y ru le), if he give the ba nk or a gent a power-of-attor ney for
the purpose or leaves his signed bills with the ba nk or agent for
presentatfon, provided that, unless the ba nk or agent has executed an
indemnity bond in For m 45 or Form 46 duly stamped , as security for
the refund to the Government of any overpayment to t he Gover nment
servant, a life ce1 tificate in the case of vacation allowances or
subsistence allowa nces, showing that the Government serva nt was a
live on the last day uf the peried to which the claim relates a nd signed
by a G;)vernme nt sc:vant diawing a pa y of Rs. 50 a month 01 more or
ifthere is no su ch G..wernment servan t at the pla ce, some other wellknown trustworthy person sh:i ll be furnishl!d along wit h each bill. Life
certificate may be fur nished at inter vals, a s may be convenient
provided that an indemnity bond has been execu ted which will cover
inter med ia te payments not supported by life certificate,
The Treasur y Officer shall enter the particula rs of all powers of
attorney fur nished with reference to this rule in the regLter (in For m 1_ 6
of the Government Securities Manua l) kept in the treasur y for the rnr
pose.
NO/c.-When separate bills for vacation pay, etc.,
relating to different
periods are presented and ,paid simultaneously it is not necessarv to furmsh
separate ' Life Certificates ' for the different periods but only one certificate
should be enough. In case where the Government servant concerned has
11.lready returned to duty by the time the bill is presented or payment is made,
perronal appearance or furnishing of 1ife certificate' in
repsect of
the earlier period of vacation shall not be necessary.

(b) An indemnity bond eXecuted by a bank or agenl for the pur pose of
drawing pay, etc., on behalf of a singfo Governmen t servant shall be in
Form 46, When a weU known bank for a film of agents acting
asbankers of good standing has a number of consitutents who are
Government servants and desire to draw their pay, etc. through it,
the Government, may, if theY think fit permit the bank (or film) to
execute a single indemnity bond in respect of all pay, etc., drawn
by it from the Government on beb.a lf of such Government servant.
Such a hon- r.h'.il\ b l,1 Form '1- J :]_ 1 ' 5111-ll b) dtdy s'amp)d.
t\jl;Jendix 12 (Sec:iom A .i.nd C).

THB TAMIJJ NADU TREASURY RULES


WITHDRAWAL OF MONEYS Fao:M THE GO

[T.R. l6-S1R,

ACCOUNT

cont.]

contains lists of the hanks, et c., whlch have executed su ch hond1


under the a rra ngements in for ce before the 1st April 19371 t he
Govern ment of India , in consultetfr,n with the Comptroller a nd
Auditor -Genera l permitted certain well-known b nks (anl firms of
agents acting as bankers) of good standing to execute a single bond in
For m 45 for the purpose of drawing pay, lea ve salary, pension,
etc.
on behalf of Go ver nment servants ser ving under the
Government cf India or r.ny State Oovernmellt. Appendix 12. Sectio n
B conta ins a list of such ba nks, etc. whose bonds in Form 45 are still
in for ce.Section D contains a list of agent who have executed general
bonds ofindem.nity with t he Gover nment of India after the 1st April
1937. All indemnity bonds whet her in For m 45 or Form 46 shall be
properly stamped.
The authority competent to accept the indemnity bonds on behalf
of the Government shall, before accepting the bond, verify that the
person who signs a bond of indemnity on behalf of a fir m or bank has
Authority to bind it.
In iemnity bonds in For m 46 executed by a bank or agent for the
purpose of d'a wing pa y, et c., on behalf of a single Government ser va nt
hijll be kept in the custody of the Pay a nd Accou nts Officer in Madr as
City a nd the Treasury Officer in the mufa.ssal. GenercJ indemnity bonds
i n For m 45 for the pmpose of dr awing pa y,etc., on behalfof Govern
ment ser va nts of the Ta mil Nadu Government alone shall he kept in
t he cu stody of the Gover nment.
No endorsement of a bill drawn on bahalf of a Government servant
by a bank or agent permitt ed to draw the Govei:nment servant's pay, etc
under this rule _shall be recognized with t he ex_ccption of an
endorsement t o a messenger for collection.
(c) A bond in Form 45 executed by an unincorporat ed firm requireii that
information be given t o the Go,.-ernment at once if there is any change in
the const itution of the firm. As soon as any such informatioa is received,
t he new part nership
shall be required t o execute a fresh bond i n Form
45 by a specified 1.at e or lacknowledge in writing t hat it is bound by the
existing bond. by which the olcl. part nership was bou nC. , ifit wishOi to
retain t he privikge of drawing pay, etc., on behalf of Government
servants.

(d) Gazetted Gor{!rnmwt serrants in th!! scales tht maximum of which are
Ps. l /100 and bdow.-All t ypes of claims of Gazetted Government
servants of this category will be dr,:1.wn by the heads of Office in the
same m<mncr as for non-gazetted csablishment but in a separate bi
n

138
nm TAM:11; NADU TREASURY RULES
\VITHDRA W/i.L OF MOliEYS FROM THE GOVERmfl!NT ACCOt!Nl'

[T.R, 16-S.R, 6-cont ,]


with the worJs " Gazetted Officers Bills" written prominently at the top
of the front page of rbe bill. For written regular monthly pay and
allowance of such Officers, the head of office will draw a consolidated
bill and present it as 1. he Trcasury or Pay and Accounts Office, ast he
case may be. There will be no change in communicating t o Aud
it/Accounts Office, orders or notifications regarding appointments,
transfer, promotions, et c. of these officers.

(2) The pay and allowances of all Gazetted Officers except his own both at
their t ime of appointment and afler regularisat ion shall be worked out
by the head of office and the officers next in superior t o him i.n respect
of his own case, in consultation with t he TreasuryO:fli.cers or the Pay
and Accounts Officer, Madras concerned. No such consultation is
necessa1 y fol' sanction of periodical increments.

(3) The pay and allowances of t he O:fli.Cers of the above category can be
drawn by any Gazeaed Government servant working in the office onthe
uuthorisationof the haed of office, provided the pay and allowanceg includ
ing sanction and regulation of increment are determined by head ot
offices and test checked by the officer next in superior t o t hem.
[T.R, 16-S,R, 6-7.]

4. The service records of all the officers except his own will be main.
tained hy the head of office or if there is no head of office by his superior
officer or heads of department and that of the head of office by the Head
of Deartment.
NON-GAZETTED GOVERNMENT SERVANTS.

7. The classes of non-gazett ed Government servants wh o may draw pay, leave


sal!i-Y and travellig allowance bills onthe t re , sur)'.themselvcs and the
con<Utlons under which they may do so are specified m Applndix
13.
Except in so far s Non-g!l'zetted Government servants are specially
pcrmiuect t o draw bdls, t he bills fotthe pay and allowances of the e1tta
blisJiment of each office shall be drawn by the gazetted Government
servam who is the head oflhe office unless he delegat es this power Jo a
ili,ZCcLeu Governmem servant serving under him with refrenceto
Subsidiary Rule 2 (h} and the gazetted Government _servant who draws
such bills shall disburse the moneys drawn on the bills' to the persons
ntitled to

iY

!hem

tp

.. ..L..

139
11iB TAMIL NADU TREASURY RUt:BS

WI'I'HDRAW>.L O'F MONB iS FROM THI! GOVERNMENT ACC OU NT

(T.R. 16-s..R._7-cont.)
Form 47 shall be used for bills for the pay, fixed allowances and leave
alaries of non-gazetted Government servants drawn by the head of the
office for 'disbursement to them. Sums due towards reimbursement of
the cost of special and expensive drugs purchased by the non-gazetted
Government servants and employees of local bodies drawing salaries
not exceeding Rs. 300 per mensem and their families shall be drawn in the

establishment pay bills under the Sub-detailed head "Salarie, Medical


Charges". Separate bills shall be prepared in each office for each of the
following classes, if it exists:(a) permanent establishment,
(b) temporary establishment, and
(c) the Government servants for whom no establishment returned
a.re submitted and no service books maintained .

With t he exceptions mentioned in Subsidiary Rule 9, the name of


every substantive, officiating or temporary Government serv[;ut on
whose behalf a claim is made shall be shown in column (2) against his
post in column (1). Against each temporary post the number and d ate
of the order sanctioning it and the name of the authority which passed
the order sha\l be entered. In addition, a ce1 tificate shall be fur nished
on the pay bills"of temporary establihsments to the effect that the claims
preferred ther ein are covered by proper sanction or by the concession
of drwing pay for not exceeding three months beyond the period of
sanction. The r ate of pay, etc., claimed shall be shown against each,
name in colu mn (2). If the payment of any cla im for the month to
which the bill releates is postponed it shall not be omitted from the
bilt bUt the amou nt of each claim held over for future payment shall
be noted in red ink in the appropriate columns-(3) to (6)-and
ignored
when totalling the bill. When pay, etc., is claimed , only for pa.i t of the
month, t he nu mber of d ays for which it is claimed sfil\11 be entei ed
either qainit the Government serv0 nt's n.:me or in a note 2.t the foot of
the page. The pa1t of bill r elating to each section (see Article 70) of tbe
'.tamil Nadu Financial Code, Volume I shall be marked off in red ink
The component items of an establishment bill shall be checked and the
t-ota- l sh-o\Vll in the. b.ili shall also be checke- d by addlg up the.
i te m-s.

- -

--

--

140

TllB TAMIL NADU TREASURY RULES

WI'llWRA.WAL OF MONEYS :PR.OM THE GOVER NMENT ACCOUN't

[T.R. 16-S.R. 7-8 cont.]


Irthe bill relates to a smallesta blihsment ,the drawing officer sha ll
eithei check it himself or ha ve it checked by a ga zetted Govcr illTlent
serw;nt under his orders, before he signs it. If thc bill rehtes to a lai ge
estabiisl ment, t he drawing officer sl1all ensue thc.t t he whole bill is tJic.1
cu gbly checked by some one other tha n the clerk who prepared it and
shall himself check a piut of the' bill 0r <1.irangc fur a ga zetteed Government
servant to do so, before he signs it.
NOTE .-..The holders of tempc1 ary establishment in both Gazetted
and non-Ga zetted categories shall be a llowed to draw their pay a nd
allowances for a pe1 iod of t hree months beyond the dates of expir y of
current sanction , provided the Head of the Department certifies that the
Government ha ve been addressed for further continuance si:ecifyinr:
the period up to which further continuance has been recommended
a nd quoting the number and dr,te of their letter to the Government,
The pay bills c f the Establishment d the District Mu nsif Ccm ts
and Sub-Cowts when the presiding officers of the District Mu nsif Court
and the Sub-Court are on lea ve, or when during annual vacatkn they are
away from He: .dqua1ters, or when the Distr ict Munsif Ccm ts c,r SubCovrts ar e left without presid ing dlicers, owing to transfer s, shall be
signed by District Judges in their capacity as the controlling cfficei s of
such Courts.
0

8. If,for any reason, t he rate ofleave salary to be <lrawn on behalf of a


n<?n-gazetted Government servant c,n leave is not known, e.g. when
kind ofle2.ve to be granted has not been settled by the s2.nctiong
authority), the pay to which he wou ld ha ve been entitled if he had re
mained on duty shall be entered in red ink in the money colv.rr ,c f the
bill intended for entering leave salary, and the amou nt shall ,e left
u ndisbursed and treated as held over till the 1 ate oflea vc safar y becc
mes known.
When a drawing officer calaims leave slar y based on a vern e pa y en
behalf of any Gover nment servant, he shall sign a nd attach to2 the fh st
bill in which the claim is made a st2.tement of the calcv.kticns c'.ete1
mining the amou nt of leave salar y claimed . If <my pay drawn outside
the Government servant's su bstantive office or section enters into the
calculations,t he statement shall include refe:cnces to t he vcu cJ1ers on
which or the office in which, such pc.y was drnwn. When a dr awing
officer claims le?.ve sal.:a.ry bRsed on ac1. t.d p[.y on beh t'.lf c f anyGcvei
n ment servant, he shall sign and .ittach to the bill a certificate that
the
Ieave salary is claimed at the same rate as the pciy of a permanent po$t

141
THE TAMIL NADU TREASURY RULES
WITHDRAWAL OF MONJn'S FROM THE GOVBRNMENT ACCOUNT

[T.R, 16-S.R. 7-9]


{within the meaning of Fu ndamenta l Ru les 87) held su bstantively by the
Government servant at the time of t aking leave. If, however, the leave
is granted u nder su brule 2 to Fundame nta l Ru. le 103 (a),the certificate
shallstate that the lea ve sak.ryis cla imed 2.t the si:.me J ate a s the pay of
the Government servant at t he time of ta king leave.

Note.-No statement vf the calcuation determining the amount of


leave salary claimed need be attached to pay bills in r espect of those
Ooverilment servants, whose names arc omitted from the bills (see
;u.bsidiary rule 9 below).
9. The names of Gover nment ser v" nts of the following clasf:es may
omitted f1om pay bill s :(i) Government serva nts who <'.re holdiJlg posts carrying fixed pay not
exceeding Rs. 240 per mense m or on time scales of pay the maximum of
whcih does not exceed Rs.240.
(ii) Sub-Inspectors inclduing famadars, Head Conslstables and
Constables in t he Pvlice D;::partment, ranks of and below Leading
Firemen except Telephone Opel'ators in t he Fire Services Branch of the
Pc>lice Department.
(ill) Sub-Inspectors of Excise and Prohibition, and
(iv) All Government servants in last grade service.
Each bill form which names have been omitted in accordance with
this rule shall contain sufficient information to enable the treasury and
the Accountanf..General to apply the necessary arithmetical chcoks
and the drawing officer shall certify on it as follows :-
"Crtiffad t h.a t evr y G,wor nment servant on whose behalf pay or
leave salary is claimed in t his bit I i.!.s r.ctually been on duty or on aut
horised leave, as the case may be, during the month for the period on a
ccount of which his pay or le'ave sa l,ar y is claimed and that full details
of t he names of the G:::i vernment servants concerned and emolu ments
drawn for t hem working up to t he total included in this bill hne been
duly shown in the -office copy a nr;l that theemoluments drawn are
ac,n,dfag to t he ;elevant ru les a nd ord e s."
Claims on be'.nlf vf t:1e G W..'!.nmrit servants whose na mes are
o,uitt cd f-om bill u11<ler this ni le sh,.11 nn be included in a single item
Clfc Pt so fc1r 2.s they and ideitic".{ b ,. 11 cspects. For ell r.mple, a claim
- for the wJ1c,Je mont h Cr fiv H :C . C,1:1sLhies each cf whom dr a ws a
PJ Y Rs. 85 ::i month m..t y be entt:, ed. as a sfogk i:cm. Claims on

142
THE TAMIL NI\DU TREASURY Rut.BS
WITHDKAWAL OP MONl!iS FR.OM 'IHB GOVBllNM.INT
ACCOUNT

(T.R. 16--<.R. 10--11-coot.)

'beha lf or Government ser va nts with different d esignations or Govern


ment sec va nts who ha ve t he same designstion bu t draw pa y at different
rates or for d ifterent periods shalt alwa ys be shown separately.
10. The drawing officer shl'l ll ha ve the office copy of ever y pa y bf ll

'
r elating to Ooverrunentser vants of t he classes mentioned at the
beginning of subsidiary ru le 9 (other tha n peons in the Polfce
Department) prepared separ ately so as to show fu lldetails of na me_.,,
lea ve, etc., The tota1 of this pa y bill shat} then be enterecl in the pc1y
bill fN Government servants in superior .ser vice and the drawing officer
sha ll see that the gra nd total of the lrtter agr ees with the tota l
amount shown in the fair

copy .

The pay of menials charged t o contlngencis shall not be Included


in e1tablishment pay billsee Appendix 14.
11. Absente statement .-The drawing officer shall ordinarily att ach sn
absentee statement in Form 48 t o t he monchly est ablishment pay bill
if any person in superior service has been absent during t he month on
ieave( other than casual leave) or deputation or suspension, or without
leave or if a post has been left vacant substantively, wether or not any
Gov;rnment servant offlcizted init (SEe note S onthe form itself). When
signing the absent ees statement , t he d rawing officer shrll see that a
diagonal line is drawn across the blank space, if any, below the la.st
entry. If no Government servant in superior service has been absent
ol herwise than on casual leave during t he month, the drawing ofieer
shall sign the second cert ificat e print ed on the est ablishment pay bill.
Form 48 also makes provision for separat e statements of subst antive
charges in regard t o members of the establish ment and must therefore
be filleC. up and aHached. t o t he monthly est aolishment pay oill,
whenever there has been any change t hat has t o be included in t hese stat
ement of subst antive changes, even if t here is no entry t o be made in the
absentee
statement proper.
When t he scale of an.es'ablishIIlent is fixeJ for the State or a district
the cont rolling authority shall submit t o the Accountant-General, not
later t han the Jate fixed by the latter, a consolidated absent ee statement
for each month showing the col]lplete chain of arrangements. The head
of an ofhce need not attach an absentee statement in Form 48 t o his
monthly est ablihsment pay bill so far as it relates to any establibsmeu.t
tb.e scale of which is fixed for the Stat e or a district .

143
THE TAMIL NADU TREASURY RULES
W(f HDRWAL OF MONEYS FROM

[T.R, 16

nm GOVERNMENT

ACCOUNT

S.R. ]2 -13 J

Exception.-No consolidated monthly absent ee st atement need be sent t


o t he Account ant-General in respect of Deput y inspect ors of Schools
in t he EC.ucation Depart ment and Sub-Regist ars and Reserve

Sub.Registrars in the Registration Department as these officers should


be considered t o have a lien on some

Post inihe cadre and I hat the nat 1re

of the post should be d efined- but their lien shall have no reference t o
any particular inclivi<l.ual post .

12. First dra wal of pay. -W ben t he name of a Government servant


appointed. permanently or on probat ion t o' a post in superior service
appears for t he first l ime in t he pay bill of an est ablishment , rhe previous
post in Government service, if an)', held by him shall be stated and a, lasipay certificate a'.tached showing t he d at e of hanC ing 'er cha1ges
advances out st andng, et c. If he was not holc'.ing any such
appointment previously or is re-employed after resignation or forfei1 ure
of past service, a certificat e should be furnished by the d rawing officer in
the bill t o the effect t hat the health cerlifica1 e required by Fundament al
Ru le 10 has been receive0 .
I ) 3 . Increment Ccrtificatt .-When a period ical increment is claimed
on behalf of a Government servant in an est ablishment pay bill, an
increment certificat e in Form 49 signed by -the Competent authoriiy
shall be att ached t o t he bill. The compet ent authority for t his purpose
means the authorit y t o which t he GoYcrnment have delegated the powers
t o wi:hhold t he Government servant's increments. The competent
authorit y may, in hiS d iscretion, further delega1_e ilt o some other gazetted
officer subordinat et o him. When the increment has been sanctioned by
an authority ot her 1 han t hi:: d rawing officer, the latt er shall sign t he
cert ifica\e in Form 49 with the necessary modifications t o be att ached
t o the bill and not e on it the name of the authorit y which sanctioned 1 he
increment and t he number anc1. (1ate of its orc1er.

r::-: ,When an increment is due t o a Government servant for having been


t he incumbent of a specified. post for the prescribed term from _the date
of the last increment or of appointment to t he post (les periods not
counting for increment s a<i hown in the, t abular portion of t he
certificat c), it may be drawn on a pay bill without special :1utb.ori1y
fr_om t he Accou ntant-General. Increm{Jlt invovling broken penod s of
services may also be c1.rawn without pre-check by the AccountantGeneral. B-qt in such cases, apart from the increment certificale,an
expln'J.t orrmemo
. rand.um showing briefly fi nd clearly, the grounds on which the
increment is claimed shall be attachec1 1 o the bill for post c]-_eck. How
ever, in respect of incremental arrear cla ims requiring pre-ar.clit by the
. -'

,_

,_

144
11IE! TAMil.' NADU TREASURY RULES
W1THDRAWA,L OF MONEYS FROM THE GOVERNMENT ACCOlNT

[T.R. 16-S.R, 13--14]


Aceou ntant-General (see Article 52 of Ta.mil Nadu Fina nci:-J Code
Volu me I) the i ncrement certificc.tc sh2.Il be su bmitted to hi m for pre..
check.
When r..n i ncrement claimed opcr2.tes to carry R Government serva nt
over an efficiency bb.r, the ckim sh<sll not be paid, u nless it is Sti ppurted
by a declarr.tion from the competent a.uthority that it h;;;.s s,.ti sfied itself
that the character and efficiency of theGovernment serw.nt c0ncerned
;,.re such thv.t he is fit to pt.ss the b'.'.r,

The extracts from the conduct register ::-.nd the Government


,.erva.nt' confidential sheet referred to in the 1. .st sentence of the
increment certi fi C?.te in Form 49 sh<'.11 not be gttuched to it when i t is
prei,ent{d ,.t the treasury r.long with a pay bill.

14. Arrear bills.-Arre,.r pay sh'!.ll be drawn on .1 sepr.rate BiU <'- nd not i n the
ordin?.ry monthly pa.y bill . .The c.mou nt of <-.rrer.rs c}<"-imed for
each month shall be entered scp'.rr.tely in 1tie bill with ;. reference to
the bill from which the zmou nt w?-s omi.tted, or wi thheld, or i n
which it was recovered by deduction. If the ch.1m rel.tcs to "" n
altoWD.ncc or
special p::o.y newly sanctioned, the m:..me ofthe a1thority which
s2.nctioned it and the number and dr.te of the sanction order sh.n be
entered in the bill. Arrec.r bills mr.y be presented at a.ny time, subject
to t he Co nditions pre,cribed by the G'?vernment in 1ru'.t re::.rd (see
Articles 52-55 of the Tamil Nadu Fin:t ncml Code) r.ud m0 .y include c>.s
mr. ny items <'-S r.re necess?.ry. The d rnwi ng officer shi .ll certify in every
<'.rrer.r bill th-t no p:.rt of the fl.mount cl<'.imed hr.s been drawn
previously. A note of the 2rree.r bill shfl.Il invr.ri2.bly be made in the
office eopy cf the bills for the period to whic)1 t cldm pt:rtd s,
over _t he dLted i nitids cf the drc.wer c ( the ::nec.r bill, 1n order to
c.vo1d the nsk of t he ,.rre,.rs being ckimed over Pg'.in.
1

Note.-A tr<'-veUing r.Uow'.'. nce bill presented rftcr the end of the
mouth succeeding th2t in which the journeys Covered by tht'. ckims a.-i
performd sh,111 be t1e<'.ted 2.s 2.rrear bill for the purpose of thi s rule.
In the. case of the Polk\!. Department a note 0 the arrear bil! shall
invariably be made ( a) in the office copies of the long rolls in rpect of the
claims pertaini ng to Sub-Inspectors, Head Constables and Constables,
etc., whose n:i.mcs are not shown in the. pay abstracts and (1) in the
office copies of the Jong rolh i n th e districts and kardex in the Madras
City Police in respect of the claims 1,ertaining to Inspectors. Reserve
Sub-Inspectors and Reserve Inspcc:ors, whose names are i,:hown in the
pay abstracts subject to the condition that the

145
11IB TAMIL NADU TREASURY RULES
W'ITHDR,1.WAL OF MONf BS FNOM THB GOVER..,MENl >CCOU"iT

(I,R, 16--S.R.14 -l Scont.)

uuesati?n w_ill in both the categories of cases be made b tho


person:U Ass, tants to th Superintendents of Police in the dishic
where there are such oflicers and by the office Superinlendents in o!
her districts including the Madras City,

,, In case the arrear is dran in a new office, .the officer-in-charge


1:he new office should claim, the arrear only af ter obtainincr a

Ol

certificate f rom the head of the ::.}}d office to the effect 'that. the a.re: ar

was not . drawn before. The certiJicate should be; attached to the
rr.ear bill. As soon as the arrear is drawn, the fact should be
intimated to the old office of the officer-in-charge of which should
note the fact of draw<"J i n the original biU. In all other cases the
drawing officer shall furnish a certificate in the arrear bill to the'effect
that a note of the arrear claim haS been made in the omce copy of
11'o original bilL,
of inc!'.ement due to the retrospective
. Jn the case of arrears
completion of probation,
of the probation 'order of
with the arrear bill.

the drawing officer shall enclose a copy


the Government servant concerned al.on&

15. Privme police gual'ds r1.1d additional


police.-Thc cost of police
guards, whose services are placed at the disposal of private par1:ies
under section l:3 of the. 'J'arnil Nadu District Pol ice A('t, J.859 " ( Act
XXIV of 1859),
is rccovei.-ible in advance. The drawing
oi-fr::cr who draws bills on the treasury for the charge<; on account
of such . guards shall certify on each bill that th f ull amount due
has been recovered from the parties concerned and credited into the
treasury and shall attach to th bill a memorandum in Form 50 ln
duplicate giving particulars. of the wtal amount recovered towards
the charges included in the bill and the numbers and dates of the
cha1ans under which th am01ints were. credited into the treasury.
The Treasury Officer shall record on -both copies of the memorandum
certificates of verification of credits in the treasury accounts for the
amount stated to have been recovered, retain one copy with the bill
and return the other to drAwin. officer for making the nccessarY,
rntries in the department al a::counts.
The D1st1 ict Magistrate recovers the cost of addit ional poliCO
rcmp1oycd outside Madras City unde1 s-eetwn 14 of the 'l'arr,i\ ?fau
District Police Act, 1859 (Act XXIV of 1859) and t he Police
Act, 1861 (Act V of 1861). not in advance but sub;:cquently_ The
drawini officer shall attach to the monthly pay bill for iny suolt

146
THE TAMIL NADU TREASURY RULES .
WrTHDRAWAL OF MONBYS FROM nm GOVBRNMBNT ACCOUNT

[T.R. i 6-S,R. 15-] 6.J


1:ddiLional police a memorandum in Form 51 in duplicate showing
tt1c lOli.ti ..:uw-gcs iucurrcd on the additiou::il police and the demand,
cotlcction and. balance in respect of the recoveries. He shall obtain
from the D1stricl Magistrates concerned particulars of the recoveries
114<1(:e wd credited into the treasury every month, and shall be
resi,crn;ibk for seeing, that the necessary demands are issued and tlle
reco\'eries are made without undue deby. The Treasury Officer shall
record on bolh copies of the memorandum certificates of verificatioi:.
of credit in the treasury ae,;;ou nts for lhe amount stated to have been
teco\'Cred, , return one ,;;opy to the drawi ng offlcer _ and retaiD the
ether with the bill.
The Commissioner of Police shall f imilarly prepare the bills,
chalans and memoranda regarding recoveries relating to police guards
supplied to private parties and additional -police employed in Madras
City, and forward them to the Pay and Accounts Officer,
Madras, who wiU return a copy with the certificates of verifica,tion
of credits.
1 6. Travelling allol'-vnu.:es.-At convenient intervals during a
prolonged tour of <:_ Govcmm n t c1vant who if accomiianied by
subordinates awl as :t general rule, irn mechaitely on his return tu
headquarten: af i cr an y tour a bUl haD be pr'c'oa.red in Form 52 for
be travelliog allowances of the clerh and other subordinate!" who
\lave accompanied him. The treasury shall pay such bills on t!J.e
receipt of the head of the offi1:-e, after counter si'gna.tlrrc by the con!
roJling authority when the head of the office is not the controlling
Dffict:r or before counter-signature if be is authorized to cash such
bill. subject to the submi:-;.ion of a dct.iileU bill rto the contro1liog
d.:ithority for counter-sigr.ature and !ransmission to the AccountantGeneral, (See A rtide 82 of foe Tamil Nadu Financial Code Vol. I)
Drawin r; officers shall i;ay special
instructions a nd the certificates prin!d
bi11 forms.

.,:!tention to the detailfid


on the tr:avclTing a!Iowance

ln.tructions under Treamry Rule 16--cont.


SPECIAL TO THE PoUCE IDEPARTM F..NT

2. The procecfore to be followccl for payment cf the co.st of tickets fsrued on


mornr bus warrant<: to InSnectors, Reserve Sub-Irspectors, Sub-InspectM .
Head Constable and Constables and to the Supervisors and
Electri-:ia ns of t he P..adio 8ranch i11 the. Police

147
THE TAMIL NADU TREASURY RULES
WJTHD.l{AWAL OF MONEYS FROM urn GOVERNMENT ACCOUNT
(l.R. lo-IN

ST S -2.-3 -,eont.)

Oepartment wllo have to travel on duty by motor bus has been laid
down in Article 83, Tamil Nadu Financial Code, Volume I. The bill
kir the amounts should b.e prepared in Fann 53 andn should be sup rted
by the motor bu& warrants. The Superintendent of Police should c.heck
the bill and satis:fy himself that the rates chru:ged in the bill 1re not
in excess of the prev.ailing .rates for motor bus journeys. If Ille
bill is correct ,
the Superir.tcndent of Police should countersign
t iand either give a reference to tne travelling allowance bill in which
tach amount concerned wa.'> deducted or certify that all the amounts
rovered by .the bill wre actually deducted from the travelling
a Uowa_qce bills of the Police Officers concernecl

'

$f'ECIAL TO THE PUBLIC WOR KS DEJ:>ARTM'E}H',

3. In the Public Works Department only certain he2ds -:if offi::;es i1raw
establishment bills. The Divisional Offic'er (Executive Engineer) fs
treated as "the head of the office " for the entire Pnblic Worb
, tistablishment e.mploycd in his division, ard should draw all pay and
travelling allowance bills relating to that establishment, except when
the Govcrnmenrt have specially authorizr,d one or more SubDivisional Officers in the division to draw their establishment bills in
avoid delay in mnking payments. The Execntivc F.ngi ncer shm1kl
pre.mt his establishment bills a' the district treasury and h0ul d attac
to each bill a memorandum sign0cl by himself, slJ)ecifying scpa rak l
r the lfQOLf M of.rash
.

(a) cash required for disbursement and remitted to be made in

( b )' Bail.k Draft,; roquire'd" on the rcspcet.ive sub-trcn."11rie.o: Of


the district for payments to be mnde to stall' station0d ne;iv them nnd

(c) Bank Draft requll'ed on other trea uries for disOOrsements


outside the district but within his jurisdiction.

Alternatively, an Exec_1Jtive Engineer may adopt the systeIIl \1f present.


ing seperate bills m subtreasuries for payments to establishments
stationed near them, fo:c:tcad nf obtaining cash orders. on them from
the d.'istrict.. troosury, bu t he should a'dopt O!le or other of tbe two
systems and fulk,w !f u-formly throughout his divisi?U ,

148
THE TAMIL, NADU TREASURY RULES
WITHDRAWAL OF MO.NEYS FROM THE GOVERNMENT ACCOUNT.

(T.R. l fi Instns. 3-cont .)


Separate establish ment pay bills should be prepared for permanen t

and temporary i ncumbents of the followi ng classes of establishmen ts.


(a) Divisional

General, Orissa).

Accoun,,m ts

(Bills audited

by

the Accountant-

(b) Upper Subordinates (State scale).


( c) Lower

Subordinates

(Circle scales).

(d) Ministerial an-1 last grade establishments-head clerks, clerks typists,


peons, etc., (Circle and Office scale.)

(e) Other establish ments-Lock Superintendents, etc. (Office scale).


The travelling allowance bills of lower subordinates, draughtsmen,
clerks t.,e petty office establishmen ts of a division should be prepared
in Form 54 and duly countersigned by the proper authority. The
Executive Engineer shou!d also prepare an abstract in Form 55 showing
the total anount claimed for each person under each head of claim and
present it at the treasury. The original bills need not be submitted to
the Audit Office but they will be subject to a periodical test audit by tho.
Accountant-General.
[TR . 16-S.R. li-17A.]

Subsida. y Rule under T.R.16- cont.

OTHER

MISCELLANEOUS

PAYMENTS

SERVANTS.

TO

GOVERNMENT

17. Overtime fees. -Ever y bill on which overtime fees are claimed under the
rules In force or with the sanction of a competant authority shall contain a
certificale as follows :"Certified(l) that the Government servants for whom overtime fees are
claimed in this bill have actually earned them by working overtime ;

(2) that tbe period-; for which overtime fees are claimed in this

bill have been checked with the initial records and found to be correct

(3) that t\:e overtime fees are claimed at rates sanctioned bY a competent
authority, and
(4) th.at the overthne fees have been taken into accounts in calcdating the
income-!ax to b,;: recovered from the Governm:, nt servants noted in t
his bill.

149
THE TAMIL NADU TREASURY RULES
WITHDRAWAT OJ< MONEYS FROM THE GOVERNMENT ACCOUN'l'

[T.R..16 -S.R. 17-13.]

When the overtime fees are to be paid out of fees collected fron.t
private parties, e.g., overtime fees of distillery officers, the drawing
omccr shall certify on the Bill that the prescribed fees payable by private
parties on account of' the overtime have been realized and credited into
tr.e treasury.
17-A. Bonus to employee in the Government Press.-Every bill, Qn
which bon us is claimed under the rules in force in 1he Printing Manual
'>hall contai n a certficate as follows :-

(1) that the Government servants, fer whom bonus i.s claimed nave actually
earned them by work done - over 1he minimum ,outturn ;
(2) that the outturn, for which bonus is claimed, has been checked,
with the in itial records and found to be correct ;
(3) that the bonus is clai med at rates sanctioned by a competent authority ;

and

(4) that the bonus has been taken into account in calculatin& income-tax to be

recovered from the Government servants noted in the bill .

.CONTI NGENCIES AND OTHER MISCELLANEOUS


EXPEN DITURE.
18. (a) "Permanent advances" are granted to certain Government
:o:ervants to nable them to meet contingent charges relating to their
office, before drawing bil\s for the amounts. When a permanent advance
is sanctioned, it shall bedrawn from the treasury on a voucher in Form
40, .supported by a copy of the order sanctioning the advance.
(b) A gazetted Government servant who is ,the bead of an office
may draw his office contingent bills. He may also delegate this power
to a gazetted Government servant serving under }lim- See subsidiary
rule 2 (h).
The classes of non-gazetted Government servants who may draw
conti ngent bills on the treasury and the conditions under which they
may do so are specified in Appendix 13.
(c) Bills for contingent expenditure t hat require the counter
signature of the controlling authority before payment shall be drawn in
Form 56. The Treasury Officer shall not pay such bills unless they have

been duly countersigned.

150
lHE TAMIL NADU TREASURY .RULES
WITHDRAWAL OF MONEYS FROM THE GOVERNMBNT ACCOUNT

(T.R. 16-S.R. 18-19)


(d) I n regard to temporary advances drawn for meeting specific
purposes of contingent expenditure under Article 99 of the Tamil Nadu
Financial Code, Volume I, in bills in Tamil Nadu Treasury Code, Form
40, a Register S110uld be opened in Form 57-A and kept by each Treaswy
Officer and Sub-Treasury Officer for the pu,pose of recording the
advances drawn under proper sanction for contingent expenditure and
watching their recovery, adjustment or refund in cash of any excess over
the actual expenditure.

Detailed bills in adj ll.Stmcnt o.i these advances should be

preaented at the TreasurylSub-'l'reasury from which the advances


were drawn for transmission to the Accountant-General. The

Trea,mr.r OfiicersiSub-treasury Officers on their pa.rt, should apply


the usual treasury checks to these detailed bills also, pass them
for ' nil ' amounts and include them, with the other vouchers Ill the
relevant list of payments to be sent to the Accountant-General
simultaneously noting the fact of adjustment of the advance in the
Registrr of remporary advances in " Form 57-A ". The detailed
bills whh:h require the counter-signature of the controlling officers
should be got countersigned heforc presentation in the treasury.
( e) Billll for contingent expenditure that do not requir
countersignature shall be drawn in Porm 58. The drawing officer
shall show full particular,s of the charges in the bill, attach to it_s
all suh-vouehcrs for individual payments cxceedillg Rs. 500 and
sign thn prescribed certificate in regard to the other sub-vouchers.
In rcr,pert of suh-vouchcrs attached to contingent bills, the drawing
officers slrn.11 cheek the sub-vouchers, as to its contents with refe
rence to the actual receipt of stores, etc., and also to its arithmetical
accurai::y before the sub-vouchers are passed for payments as
required in S.R 3 of T.R. 32.
S11b-vouchers for petty contingent expenditure shall be prepared
in Form 58-A.

19. 'l'he following -further directions shall be :followed when preparing


contingent bills :-

(i) The hc:i ds of necount relating to eontingent expenditure., i.e., the snblea<l of . appropriation, the detailOO nccount head, and the
descriptive item subordinate to th detailed account head, are generall y
pri nted in the forms prescrihed fo:. the purpose, 'accord ing to th0
needs of the dcpn.rtmcu t concerned.
I:f any such relevant
entries have not been printed in a bin form, the? shall be entered ,
in manuscript in the bill, and the tote.ls from the cont.iDpDi

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