CHAPTER II RECEIPTS, THEIR COLLECTION AND CHECK

January 20, 2025

General

4. The items of Government Revenue with which departmental authorities deal, include the land revenue the proceeds of State taxes and duties, the charges made for supplying water from Government sources for irrigation, etc., and other fees for services rendered, fines and penalties, the revenue from Government estates, such as forests, and other miscellaneous items

DUTIES AND RESPONSIBILITIES OF A GOVERNMENT SERVANT
ENTRUSTED WITH THE COLLECTION OF REVENUE
AND ITS REMITTANCES INTO THE TREASURY
AND MAINTENANCE OF REGULAR ACCOUNTS

Collection

5. (1) Revenue due to Government should be properly assessed and demands made as and when they become due for collection.

(2) Effective steps should be taken to ensure prompt realization of the amounts due to Government .

(3) Proper records in respect of all items of revenue whether recurring or non¬recurring should be maintained to show the assessments and demands made, the progress of recovery and the outstanding amounts due to the Government.

(4) Every departmental Controlling Officer should watch closely the progress of the realisation of the revenue under his control and review the recoveries made against the demands.

(5) In spite of taking all possible steps, some arrears still remain uncollected and he is satisfied that any portion of them is quite irrecoverable; he should take immediate steps to obtain necessary sanction for the irrecoverable arrears to be written off.

The detailed rules governing the demand and collection of revenue under the control of the various departments are contained in the respective departmental manuals, or in the orders of Government on the subject issued from time to time.

Remittance

(1)When money is received on account of Government dues, a receipt for the sum received should be given so that the counterfoils of the receipt book should always show the details of revenue realised.

(2) The daily collection of each officer should be remitted into the Treasury, the next working day. When this is not possible owing to distance from the Treasury, or any other cause, the money should be remitted periodically, i.e., at least once in a week on the last working day. Officers having large collections may, however, make more than one remittance in a week, provided the amount of each such remittance is not less than ₹ 500. The last remittance for the month including the last receipt should, however, reach the Treasury in the same month.

(3) The officer immediately responsible for the collection should keep the receipts (chalans) for the amounts paid into the Treasury in proper files. This is to ensure that all collections are being paid regularly into the Treasury.

8. Maintenance of Proper Accounts.—

(1) Every Government servant should see that proper accounts are maintained for all Government financial transactions with which he is concerned.

(2) He should render accurately and promptly all such accounts and returns relating to them as may have been prescribed by the Government, the Accountant General or the competent departmental authorities.

(3) He should check the accounts as frequently as possible in order to see that there is no occasion to commit fraud, misappropriation or any other irregularity.

(4) He will be held personally responsible for any loss that may be found to be due to any neglect of the duties laid upon him by the provisions of this Code and other Codes or Financial Procedure issued by the Government (See also Chapter XI ).

5) The fact that a Government servant has been misled or deceived will, in no way, mitigate his personal responsibility since every Government servant should be familiar with the financial rules laid down by the Government.

(6) He should exercise a specially strict and close control in regard to the maintenance of proper accounts.

(7)In preparing the departmental accounts particular attention should be given to the following points:—

(i) The departmental revenue accounts should not be compiled from the returns prepared by the Treasury. But the Treasury Officer may be required, where necessary, to verify the returns prepared for submission to the departmental controlling authority.

(ii) In order to facilitate check by Controlling Officers and to prevent misclassification in the treasury accounts, all receipts of revenue should be noted in the departmental accounts before being credited into the treasury, and the fact noted in the chalan. The chalan should show distinctly on what account the money is to be received and under what detailed head of revenue it has been entered in the departmental accounts. The entry in the departmental accounts should be completed before the amount is credited into the treasury; i.e., the entry in the departmental accounts should show the amount as received.

Details of remittance towards loans and advances should be entered in a separate register at the time of countersigning such chalans. If the countersigning officers are not themselves the District Controlling Officers, they should send monthly extracts of this register to the District Controlling Officers. With the assistance of such extracts received from the subordinate officers and the register maintained in their own offices, the District Officers should verify their monthly statements with the treasury figures at the time of reconciliation and see whether money as per all the chalans countersigned by them or by their subordinate officers has actually been remitted and if so note the number and date of each chalan against the entry in their register and in the extracts received from subordinate officers and delete the entries in respect of those countersigned chalans which had not been presented in the Treasury for remittance.

(iii) Revenue collected in one district on account of another should be credited in the treasury account of the receiving district under the appropriate head of account and the fact intimated to the appropriate departmental officer in the district concerned. Any such item of revenue should be omitted in the demand, collection and balance statement of the receiving district and included in that of the district to which it belongs. Foot notes should be added to the demand, collection and balance statements of both the districts to explain the difference between these statements and the treasury accounts.

(iv) The departmental sub controlling officers should reconcile the departmental figures with the treasury figures and obtain the signature of the Treasury Officer on the statement prepared by them in token of the agreement of their figures with the treasury figures, before the accounts are submitted to the Controlling Officers. This should be done through the departmental staff deputed to the treasuries for the reconciliation work as required in para 68 of the Budget Manual.

2.Revenue collected in one district on account of another should be credited in the treasury account of the ………..

Revenue collected in one district on account of another should be credited in the treasury account of the ………..

(A) District to which it is due

(B) Receiving district under the appropriate head of account and the fact intimated to the appropriate departmental officer

(D) None of the districts but to that of the State

ഉ:- (B) Receiving district under the appropriate head of account and the fact intimated to the appropriate departmental officer

In regard to the Revenue collected, the important monthly statement to be submitted to the Departmental Controlling Officer is :

(A) Certificate of Reconciliation
(B) Revenue Receipt Statement verified and signed by the Treasury Officer.
(C) Demand, Collection and Balance Statement

(D) Reports on the progress of reconciliation

ഉ:- (B) Revenue Receipt Statement verified and signed by the Treasury Officer.

Duties of the Departmental Controlling Officer
in Respect of Maintenance of Accounts

Every Departmental Controlling Officer should.—

(1) Obtain regular accounts and returns from his subordinates for the amounts realised by them and paid into the Treasury and consolidate the figures in a register.

The total receipts for each month should be classified in the Register according to the heads of account in the budget estimate.

(2) Compare the figures compiled in this Register with the accounts received from the Accountant General and reconcile any differences as early as possible in communication with the Treasury Officers concerned and if necessary with the Accountant General also.

(3) See that the reconciliation of the figures for March is completed as early as possible since corrections, if any, that may be required in the Accountant General’s books have to be made before the accounts of the year are closed.

(4) Inform the Accountant General at once, of any wrong credit, when discovered, in order that the accounts may be corrected. When a subordinate Government servant’s return includes a credit for which there is no corresponding credit in the accounts received from the Accountant General, the Controlling Officer should, in the first instance, call for full information from the subordinate Government servant.

(5) Exercise a close watch in regard to the reconciliation work of receipt figures as in the case of expenditure. For this, the Chief Controlling Officers should get quarterly reports on the progress of reconciliation work in respect of departmental receipts from their subordinate controlling officers with a certificate to the effect that the departmental figures have been reconciled with those booked in the Treasury.

The Controlling Officers should review the reports received from the subordinate controlling officers and satisfy themselves that the reconciliation of departmental receipt figures is done properly and promptly.

The Chief Controlling Officers should furnish a certificate to Government in the Finance Department to the following effect on 30th September and 31st March every year.

Certificate of Reconciliation

I, the Chief Controlling Officer in respect of the ……………………….. ……………………………………..(here specify the head of account) hereby certify that the departmental figures of receipts for the period up to ……………………………………………….. have been reconciled with those booked in the Treasury.

. Every ………………. should obtain regular accounts and returns from his subordinates for the amounts realized by them and paid into Treasury and consolidate the figures in a register:

(A) Treasury Officer

(B) Drawing and Disbursing Officer

(D) Inspecting Officer

ഉ:- Departmental Controlling Officer

Certificate of reconciliation should be sent by departmental Chief Controlling Officer to the Government in the Finance Department on:

(A) 31st December and 30th June every year

(B) 30th September and 31st March every year

(D) 30th April and 31st October every year

ഉ: (B) 30th September and 31st March every year

3.To whom should the Chief Controlling Officer furnish the certificate of reconciliation in respect of receipts?

(A) Revenue Department

(B) Govt. in the Finance Department

(D) Treasury Officer

ഉ:- (B) Govt. in the Finance Department

The Chief Controlling Officer should get reports on the progress of reconciliation work in respect of departmental receipts from their Subordinate Controlling Officers with the required certificate

(A) Quarterly

(B) Monthly

(D) Yearly

ഉ:- (A) Quarterly

Duties of the Inspecting Officers
in Checking Revenue Collection

(1)The Inspecting Officers will compare the entries in the counterfoils in the printed counterfoil receipts book with those in the register of collections and with any original receipt they may be able to obtain from the persons to whom they were issued.

(2) They will check the totals in the Register of collections and will see that the amount shown as collected agrees with the total of the amounts paid into the Treasury as shown in the chalan and the cash in the hands of the Government servant.

(3) The comparison will be made from the time of the last inspection and the accounts should be inspected on the spot at least once every year.

Note:– The selection of Inspecting Officers rests with the Heads of Departments and District Officers as the case may be. Inspecting Officers should be sent to inspect the accounts periodically. Heads of Departments and District Officers should themselves inspect the accounts at regular intervals. When doing so, they should check the collection register in part by comparison with the counterfoil receipts and should see that the total of the Register of Receipts agrees with the total of chalans and the balance in hand. In many cases, items for realisation vary especially when they are the subject of sale by auctions. The Officer-in-charge should therefore, keep the orders sanctioning sale in proper file, and the Inspecting Officer should check the register with them to see that the proper amounts have been entered.

Question .Collection Register is to be checked in comparison with the counterfoil of receipts and the inspecting officer should see that the amount shown as collected agrees with total of the chalans and cash :

(A) to be recovered

(B) in the hands of the Govt. Servant

(D) paid to treasury

ഉ:- (B) in the hands of the Govt. Servant

Heads of Departments in charge of important sources of revenue should keep theFinance Department fully informed of the progress of collection of revenue under their control and of all important variations in such collections as compared with the budget estimates.

12. Government buildings fall under the following two categories:—

(1) Those in charge of the Public Works Department.

(2) Those in charge of departments other than the Public Works Department.

The responsibility for recovering rent in respect of the first category of buildings which are used wholly or partially as residences rest mainly on the Executive Engineer of the Division in which the building is located. But the Head of the office in which the tenant is employed and the Treasury Officer or other Officer who disburses his pay also bear some responsibility in the matter. In respect of the second category of buildings, the responsibility rests mainly on the departmental officers concerned.

THE DUTIES OF A GOVERNMENT SERVANT
WHO IS IN CHARGE OF A GOVERNMENT BUILDING WHICH IS
CONSTRUCTED OR ACQUIRED FOR USE AS RESIDENCE

A. Duties of a Head of Office / Drawing Officer

(1) The head of the office who is in charge of the building should prepare a statement of data for the calculation of the rent of the building acquired or newly constructed, leviable in accordance with the rules on the subject in consultation with the Executive Engineer of the Division and obtain through the Accountant General the orders of Government in regard to it. Rent should be fixed again when there is change in capital cost consequent on additions or alterations subsequently made.

(2) He should furnish to the Executive Engineer concerned [*in the case of buildings in charge of the Public Works Department] not later than the 15th of every month, a statement in form No. 1 (A) showing the following details:

(a) The names, designation and emoluments etc., of all Government servants belonging to that office who occupy quarters provided by the Government.

(b) The changes in the occupancy of such buildings.

When a complete statement has once been furnished, it will be sufficient for the Head of the office to intimate every subsequent month, only the changes, if any, in the completed statement, but when there is no change he should inform the Executive Engineer of that fact. If a building is vacant, the Head of the Office concerned should state the period for which he expects it to be vacant and say whether it will be required during that period by any Government servant of the same department.

(3) He should recover by short drawal from pay or establishment bills as the case may be the rents of Government buildings demanded as due either from himself or from any of the subordinates whose pay is drawn by him. Under special circumstances, he may arrange to recover rent in cash.

Note:– The Government servant in charge of a Government educational institution should include in his statement particulars as to the occupation of and rents due for accommodation in any hostel attached to the institution for the use of the students and borne on the registers of the Public Works Department, although it is not a residence provided for Government Servants. (See also Article 22).

B. Duties of the Head of Office/Drawing Officer

14. (i)The Head of Office/Drawing Officer should prepare inForm I (B) in triplicate a demand statement of rents due from Government servants in respect of Government buildings used as residences and send it to the Treasury Officer or other disbursing officer two days before the close of the month.

The demand statement of rents should include the following details:

(1) Amount due from a Government servant on account of the hire of Government furniture or other Government property for which he is responsible.

(2) Any other amount due from a Government servant to Government in respect of the residence allotted to him.

(ii) The statement should be prepared with the data made available by the Accountant General by way of copies of the pay slips of Gazetted Government servants and intimations from Heads of Offices of the changes in the emoluments of non-gazetted Government servants who occupy Government residences.

(iii) The information in the completed copy of Form I (B) returned by the Treasury Officer or other disbursing offices should also be utilised when preparing the demand statement of rents for the next month.

(iv) The assessment should be revised in accordance with any change of emoluments noted by the Treasury Officer or other disbursing officer.

(v) The Head of Office/Drawing Officer should recover any additional rent which may be due either because the full amount has not been collected in the previous month or because arrears of emoluments have been paid to a Government servant.

(vi) A separate form should be prepared in respect of each tenant who draws his pay direct from the treasury. In respect of other Government servants in each office, there should be a single consolidated form for each class of establishment whose pay is drawn on a separate bill.

(vii) When a Government servant is transferred or proceeds on leave or retires, Head of Office/Drawing Officer should give the Treasury Officer or other disbursing officer as early as possible notice of the date up to which rent is payable.

(viii) If a Government servant vacates a Government residence before the last day of a month owing to his departure or transfer, leave or retirement, the demand for the rent for the part of the month for which it is due should be made at once so that the amount due may be recovered before his departure.

C. Duties Of The Executive Engineer

14(A). After all necessary action has been taken on the copy of the demand statement of rents returned by the Treasury Officer, the Executive Engineer should forward it to the Accountant General.

Duties of The Treasury Officer or Other Disbursing Officer
on Receipt of the Demand Statement of Rents

(i) The Treasury Officer or other Disbursing Officer on receipt of the demand statement of rents should recover the amounts stated to be due from the next bills in which the Government servants concerned draw pay without any previous reference to them.

(ii) He should note in column 6 of all the copies of the demand statement (i) the emoluments actually drawn by the tenant where they differ from those entered by the Head of office/Drawing officer in column (3); (ii) any sum drawn by the tenant as arrears of emoluments with details of the rate at, and the period for, which it has been drawn; (iii) the number of the bill from which each item of the rent was deducted; and (iv) if in any case the rent noted in column 4 has not been recovered in full, a brief statement of the reasons.

(iii) A certificate should be recorded at the bottom of the statement that he has made all the necessary entries in column 6.

(iv) One copy of the return thus completed should then be returned to the Executive Engineer and Drawing Officer in one week before the close of the succeeding month.One copy should be attached to the pay bill concerned.

(v) Details of any rent recovered at the Sub treasuries should be obtained in time for inclusion in the copy of the statement of rents to be returned to the Executive Engineer.

Note:–

Any subsequent recoveries effected by the Treasury Officer or by a Sub Treasury Officer, too late for inclusion in the statement should be included in the statement of the following month.

(vi) Whether the monthly demand statement has been received or not, rent should be continued to be recovered at a rate once intimated by the Drawing Officer until an advice to the contrary is received from him. In cases where the demand statement for the month has not been received, the demand statement should be prepared in triplicate on the basis of the recovery made by him in the previous month incorporating therein any information in his possession regarding changes in the occupancy or emoluments. One copy of the statement thus prepared may be furnished to the Drawing Officer while the other two copies may be attached to the pay bills concerned.

(vii) The Treasury Officer or other Disbursing Officer will not conduct any correspondence with tenants as to the rents payable by them, but will refer any points raised by them to the Drawing Officer/Executive Engineer.

(viii) In cases where a Government servant is transferred or proceeds on leave or retires, unless otherwise instructed by the Drawing Officer/Executive Engineer, the Treasury Officer or other disbursing officer should–

(i) if the Government servant is paid up to the date of making overcharge, recover from the pay bill the rent due up to that date; or

(ii) if the Government servant is not paid up to the date of making overcharge, recover from any pay bill which is paid, the rent due for the period covered by the pay bill and not on the reverse of the last pay certificate the balance of rent due for recovery on account of the remaining period up to the date of making over charge.

16 The Treasury Officer should compare the total of the recoveries shown in the copies of the demand statement of rents attached to the pay bills (which should include recoveries made too late for inclusion in the copy returned to the Executive Engineer) with the total credits on account of such recoveries in the Treasury account for the month in which the recoveries were made and see that they agree, and should submit these copies to the Accountant General along with the Treasury Account.

17 When rent is recoverable in cash from a tenant who is a Government servant, the Government servant in charge of the building should send him a bill in a suitable form on or before the last day of each month for the rent due in respect of that month and the tenant should be required to pay the rent before the expiry of the following month.

When a tenant makes any representation asking for a revision of an assessment of rent by the Executive Engineer, he must pay the amount assessed on demand and await orders on his representation. If the representation is successful, the amount to be refunded should be adjusted as soon as possible after the orders are issued, by a reduction in the assessment for a subsequent month or if this is impracticable or inconvenient by repayment in cash.

19 The Accountant General will select a few Treasuries each month and will forward to the Executive Engineer concerned the copies of the demand statement of rents in Form I (B) received by him during the month for verification with the Treasury accounts. The Divisional Accountant should compare these statements with the corresponding entries in the Register of Rents of Buildings and Lands, see that the Accountant General has not omitted to send any statement pertaining to the treasuries concerned and take steps to revise the assessments of rents due from Government Officers in respect of whom the Accountant General has altered the rate of emoluments entered in the statements.

Rents of Government Buildings, Lands, etc.,
due from Private Persons and Pensioners

20. When any building or any land or other property belonging to the Government is let to a person not in the service of Government, the full assessed rent for each month should always be recovered from him in advance. A tenant who is in receipt of a pension should be treated as a person not in the service of Government.

Hire of Office accommodation

21. Where no suitable Government building is available, private buildings may be hired for public purposes with the sanction of Government, the rent being paid by the public office or department occupying it. When the building is entirely used for office accommodation, the rent is wholly chargeable to Government, while when it is partly used for office purposes, and partly for residential purposes, the share of the rent payable by Government will be proportionate to the amount of the main building set aside solely for office use not exceeding half the rent of the house. The Municipal tax assessed on the annual value of buildings in which the accommodation is provided, or on the land appertaining to them, should be paid by the owner.

Note:–

Rents recovered from officers sharing office-cum-residential accommodation in private buildings will be classified as receipts of the department concerned

Rent of Hostels

22. When a hostel is provided for a Government Educational Institution, the departmental authority in charge of the institution should immediately after taking charge of the hostel building request the Head of the Department to obtain the Government’s orders for the fixation and recovery of rent. Such hostels should be included in the departmental authorities’ returns in Form 1 (A) and in the monthly returns of residential buildings sent to the Accountant General by the Executive Engineers concerned (See Note under Article 13).

Note 1:–

Warden’s quarters attached to hostels come under the class of residences for Government Officials and should be shown in the monthly return whether any rent is recovered or not.

Note 2:–

When an electric installation is provided for a hostel, the room rent should be raised so as to cover the cost of the installation and meter hire. The actual cost of the electric energy consumed and of repairs to electrical fittings should be recovered evenly from the students living in the hostel each month*

FINES
Duties of Government Officers in the Realisation of Fines
Article. 23(a)

23. (a) It is the duty of every Court or authority having the power to fine to see that the fines are correctly realised and the receipts are properly checked and that the money received reaches the Treasury without delay. Adequate precautions should be taken to see that there are no double refunds of fines or refunds of fines not actually paid into the Treasury.

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Each Court, Civil or Criminal, should submit to the District Judge or the District Magistrate, as the case may be, a monthly statement in Form 2 showing the demand, collection and balance of fines levied and written off by it and the amounts refunded in respect of fines. This statement should reach the District Judge or the District Magistrate during the first week of the succeeding calendar month. The statement should exhibit the amounts under each head of account, e.g., magisterial fines, fines under the Prevention of Cruelty to Animals Act, Motor Vehicles Act, etc., separately.

The District Judge or the District Magistrate, as the case may be, should each consolidate the returns so received into a monthly fines statement for the Courts under him. This monthly statement should then be forwarded to the Treasury Officer as soon as possible. They should review the monthly progress made in the collection of fines and take immediate and effective steps for the realisation of the balance, if any.

The Treasury Officer should verify the amounts shown as remitted into the Treasury in the monthly statement of fines received from the District Judge or the District Magistrate, with the credit appearing in the Treasury accounts and if found correct, he should certify as to the correctness of these amounts. If there is any discrepancy between the consolidated statement and the treasury account, the Treasury Officer may get the discrepancy cleared, before giving a certificate if necessary by referring the matter to the District Judge or the District Magistrate, as the case may be.

The Procedure to be adopted when any amount is realised
in any District on account of
a fine imposed in another District of the State.

(b) When any amount is realised in any district on account of a fine imposed in another district of the State, the amount should not be remitted to the Court which inflicted the fine but should be treated, for the purpose of the fines statements, as if a fine equal to the amount realised had been inflicted by the Court in which it is realised. The Court which realises the amount should sent an advice of the recovery to the court which inflicted the fine and should also make a note of the Court to which the amount relates against the credit in its Fines Register and monthly statement. The Court which inflicted the fine should, on receiving the intimation, note in its Fines Register and monthly statement the amount of the recovery so advised and the name of the treasury into which the amount was paid.

The Procedure for keeping Accounts Relating to Fines

(Article. 24)

Each Court should maintaintwo remittance books: one with the heading “Courts of Law” and the other with the heading “Stamps”. All stamp penalties, deficient stamp duty, etc., should be brought to the remittance book under Stamps and all fees and fines, Civil or Criminal and other items belonging to Courts realised by Courts should be entered in the remittance book under Courts of Law. Particulars of the date of remittance, nature of item, amount, etc., should be clearly noted in the books. The books will be signed by the head ministerial officer and the Judge or Magistrate in the proper columns, and sent with the money to the Treasury along with the chalans on the day of realisation, to be credited under the proper head. The Treasurer and the Treasury Officer will sign in the proper columns and return the books. At the end of the month, the entries will be totalled by the head ministerial officer and submitted to the Treasury, where the totals will be checked with the Treasury accounts and signed by the Treasurer and the Treasury Officer, if correct.

Note:–

The annual cash balance statements of Civil Courts and the half-yearly fines statements of Criminal Courts will be got certified by the Treasuries before submission to the High Court. To enable the treasuries to furnish these certificates, the Courts will furnish them with particulars of remittance (copy of Remittance Register relating to the period).

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Pricing of Stationery

25. The pricing of stationery articles and the charges be recovered for the supplies to be made by the Stationery Department are governed by the rules and orders issued from time to time.

Pricing of Publications

26 Priced publications required by Government or Heads of Departments and Offices, whether for their own use or for distribution to other offices, the public, etc., either directly or through the Government Press have to be paid for.

27. In the case of publications of departments which pay for their own printing or in the case of publications printed for free issue, free issues should be made only in accordance with the distribution lists sanctioned by the authorities concerned.

As a general rule, publications should be priced on a costing system and the sale price should be fixed at 50 per cent above the cost price in order to cover the commission on sale, etc., and storage and distribution. The cost is arrived at as below:¬

To these, 50 per cent is added on account of selling commission, etc., and the total is divided by the number of copies printed to arrive at the sale price of each copy.

Fees for Cultural and Microscopic Examinations, Dispensing Stock Vacancies, Auto-Vaccine, etc.,in the Public Health Laboratory

28. All the fees etc., collected under this head are credited to Government.

Fees received by Government Officers as Notaries Public

29. Notaries Public who are Government Servants should after defraying all charges incurred by them in the former capacity credit to Government the balance of the fees which they receive to the Head “065AAdministration of Justice, (c) Fees, Fines and forfeitures other receipts”.

Credit Sales

Article. 30

30. No articles of Government shall be sold on credit except where special rules or orders have been issued by Government permitting such sales subject to the conditions laid down therein by certain departments in respect of certain articles such as milk, milk products and manures.

Receipts under the Motor Vehicles Act

31.. All dues under the Motor Vehicles Act, Kerala Motor Vehicles Taxation Act, Kerala Motor Vehicles (Tax on Passengers and Goods) Act and the rules made under these enactments should be paid by the parties concerned into the treasuries. The receipted chalans, except those relating to remittance of tax under the Kerala Motor Vehicles Taxation Act, are to be forwarded to the Motor Vehicles Department. In the case of remittance of tax under the Kerala Motor Vehicles Taxation Act, the chalan should be retained in the Treasury for issue of tax licences by the Treasury Officers.

Note:– In order to facilitate speedy service to the public, the Regional Transport Officers are also authorised to accept moneys in cash towards the payments of.

1. Fees for the following services under Motor Vehicles Act and rules framed thereunder and Insurance (Third Party) Act.

Sl. No.	Particulars	Provision in the Act and Rules
1	Fees for the issue and renewal of leaners licence	Rule 6, K.M.V Rules, 1961
2	Fees for the isue of Testing Order and permanent licence including learners licenc e	Rule 6,24, K.M.V Rules, 1961
3	Fee for the issue of Badges	Rule 19,24, K.M.V Rules, 1961
4	Fee for the Duplicate driving licence	Rule 46, K.M.V Rules, 1961
5	Fee for duplicate badge	Rule 49 (3), K.M.V Rules, 1961
6	Fee for renewal of motor driving licence	Section 11 (3) K.M.V Act
7	Fee for testing order of conductors	Rule 60 (b), 70 (3), 67 (2) K.M.V
8	Fee for duplicate conductor’s licence	Rules, 1961 Rule 90, K.M.V Rules, 1961.
9	Fee for renewal of conductor’s licence	Rule 73, K.M.V Rules, 1961
10	Application fee for the issue of registration of motor vehicles(maximum fee)	Rule 108, K.M.V Rules, 1961
11	Application fee for the issue of temporary registration of motor vehicles	Rule 108, K.M.V Rules, 1961
12	Fee for the hire purchase endorsement	Rule 113 (5), K.M.V Rules, 1961
13	Fee for the issue of transfer of ownership (maximum fee)	Rule 129 (3), K.M.V Rules, 1961
14	Fee for the issue of transfer of Insurance Certificate	Rule 140, Rules for the Insurance of motor vehicles
15	Fee for issue of Duplicate Insurance Certificate	Rule 17, (1) (c), Rules for the Insurance of Motor Vehicles.
16	Fee for the special permits and tourists permits	Section 63 (f), K.M.V Act

2. Taxes in respect of non-transport vehicles (motor cars, motor cycles and scooters) under the Kerala Motor Vehicles Taxation Act, 1963.

Dues from Local Bodies

Article. 32

32. The estimated amount of charges to be incurred or cost of services to be rendered by Government on account of local bodies or other private or public bodies and persons, e.g., estates private enterprises and private individuals should ordinarily be required to be paid in advance.

In the case of local funds, Government may in exceptional cases authorise one of the following arrangements: —

(i) Payments as made by Government may be charged to the balance of the deposits of the local fund in Government books.

(ii) Recoveries from the local fund may be postponed till the time when Government has to make payment for the charges.

(iii) Payments may be made as advances from Government funds in the first instance pending recovery from the local fund either in cash or by adjustment against its account with the treasury.

Note:–

The following are some of the more common cases in which charges are incurred for services rendered by Government on account of local bodies and others, subject to recoveries being made under the orders governing each case:–

Medical subordinates lent to local bodies;

Management of court of wards;

Estate surveys;

Municipal town surveys;

Works connected with laying down regular lines of street in Municipalities;

Police guards supplied to private parties;

Acquisition of land for local bodies and railways;

Establishment for appraisement, etc., of produce in proprietary estates

33. (a) Amounts due to Government from local bodies including overdue instalments on account of repayment of loan taken by them, shall be subject to recovery by adjustment from the grant-in-aid (other than those payable under the provisions of a statute) sanctioned for payment to them.

Procedure for the Recovery of
Arrears due to Government from Local Bodies

All local bodies to whom non-statutory grants-in-aid are payable should furnish a statement showing the amounts due to Government and remaining unpaid by the local body concerned, to the officer disbursing the grants. The disbursing officer should credit to Government the amounts so shown as outstanding, out of the Government grant and will disburse only the balance of the grant, if any, remaining after such adjustment. The accounts should be so prepared as to show the entire Government grant as disbursed to the local body concerned partly in cash and partly in adjustment in satisfaction of Government claims.

(b) In respect of supplies made or services rendered by service departments to local bodies, etc. (e.g., value of medicine supplied from the Medical Stores, value of vaccine-lymph supplied from the Public Health Laboratory, cost of stationery supplied from the Stationery Department, cost of printed forms supplied from the Forms Stores, value of printing work done at the Government Presses) the departmental officer concerned should see that the value thereof is recovered and remitted to treasuries promptly. For such supplies and services, bills containing full details of the transactions (e.g., particulars of work done or supplies made, institution to which the bill relates, etc.), should be sent by the concerned officers promptly. These bills should be numbered serially and a record of bills sent out should be maintained in Form 3. The receipt of replies from the offices concerned should be watched and necessary action taken in cases of delay. A copy of this register, i.e., a statement showing the bills sent out during the month (with columns of recoveries left blank) will be sent to the Audit Office by the 5th of the next month to note the claims preferred and for taking action in cases of delayed payments.

Miscellaneous Dues and Special Recoveries

34 The Accountant General maintains a register of special recoveries in which he enters miscellaneous amounts due to the Government but not forming part of the ordinary revenues regularly administrated by the Government, e.g., contributions for leave and pensions of officers lent to foreign service, contributions from Municipalities, contractors and others towards the cost of establishment entertained by the Government, Periyar lease money, etc. He watches that these amounts are duly realised and reports any default at once to the Government.

Refunds of Revenue
(Article. 35-37)

35. The powers of officers to sanction refunds of revenue are contained in the Book of Financial Powers and are subject further to the administrative orders

of Government issued from time to time and embodied in the Departmental Manuals and Standing Orders. In respect of cases not provided for in the Book of Financial Powers, the sanction of Government is necessary.

36. On receipt of an application for refund in respect of any item of revenue, the officer who has brought to account that particular item of revenue should:

(1) Trace out the original records relating to the receipt of the amount in question.

(2) Verify the claim with reference to the original records.

(3) See whether the application is received within the maximum time limits allowed under the rules.

(4) Obtain sanction for the refund from competent authority in case he is not himself competent to sanction the refund in question.

(5) After satisfying himself that the refund in question is admissible under the rules, prepare the refund order and if he is himself competent to sanction the refund, he may either record his sanction on the voucher itself or record it separately, giving a reference to it on the voucher and attaching a certified copy. If sanction is obtained from a higher authority, the latter procedure should be followed.

(6) See that the particulars of the refund are recorded against the original entry of the receipt in the departmental accounts, in such a way as to make it impossible to entertain by mistake any further claim for a refund of the same amount.

(7) Record the particulars of the refund on the counterfoil of the receipt previously granted to the payer and that receipt (and any other acknowledgment granted to the payer) should if possible be taken back and destroyed.

(8) Pay the amount to the person entitled to receive it, in accordance with the rules governing each particular class of refund, or prepare a proper voucher payable to that person for presentation at the Treasury for payment.

Time Limits for Claim for Refunds of Revenue

37.. Refunds of revenue may be classified as follows:—

(a) refunds of revenue which are made ex gratia although the Government are under no legal obligation to make them; and

(b) refunds of revenue to which the claimants are legally entitled.

An application for a refund of revenue to be sanctioned ex gratia should be rejected if it is received after one year from the date of credit of the revenue to the Government.

🆀An application for refund of revenue to be sanctioned ex-gratia should be considered only if it is received ____________ from the date of credit of revenue to Government.

In cases where a notice has been issued to the party, the application for such refund of revenue may be rejected, if it is received after 3 months from the date of

receipt of the notice by the party.

Note 1:–

These limits are merely maximum time limits and no application for an ex gratia refund should be entertained unless it is received within the maximum time allowed. This does not mean that all applications for such refunds received within the maximum time limits applicable should necessarily be granted. If the authority competent to sanction ex gratia refunds of a particular kind considers that for special reasons, a shorter time limit should be enforced in practice in regard to them, this should be done.

Note 2:–

A refund of revenue of the kind mentioned in clause (b) above should be sanctioned on application provided the claim is not barred by limitation under the Indian Limitation Act, 1908 (India Act, IX of 1908) or any other law or rule having the force of law.

Explanation:–

The refunds of Judicial Deposits which are governed by the Civil Rules of Practice (Kerala) shall not be barred by limitation of time under the Indian Limitation Act, 1908.

Exceptions:–

The rules contained in this article do not apply to:–

(i) Refunds of hospital stoppages recovered in excess from patients admitted to Government Hospitals since these are met from the permanent advance of the Superintendent of the hospital concerned;

(ii)Refunds of unclaimed assets and money transferred to Government under the Administrator General’s Act, 1913 (India Act III of 1913), of the Official Trustees Act, 1913 (India Act II of 1913) since they are governed by the relevant Acts;

(iii) Refunds of court fees regulated by the Court Fees Act, which authorises a court to issue certificates to parties entitling them to refund to Court Fees in certain cases;

(iv) Refunds of execution fees collected by the Co-operative Department;

(v) Renewal or refund of the value of non-judicial stamps which have been spoiled or rendered useless; and

(vi) The refund of process fees ordered by Courts.

38. (a) Remission of revenue is the abandonment of claims of revenue (arising from taxation laws, services rendered, land revenue etc.) without exhausting all avenues of recovery.

Full information as to the powers of the various authorities competent to sanction remissions of the revenue relating to a particular department is given in the departmental manuals or codes.

(b) Every Head of Department should submit annually on or before the 1st June to the Accountant General, a statement showing, the remissions of revenue sanctioned during the preceding financial year by competent authorities in exercise of the discretionary powers vested in them otherwise than by law or rule having the force of law.

The remissions of revenue included in the statement should be classified broadly with reference to the reasons for sanctioning them. The Head of a Department may prescribe for the guidance of the Government officers subordinate to him a broad classification for this purpose suited to the items of revenue collected by them. The statement should show the total amount remitted under each class of remissions and should include a brief explanation of the circumstances leading to the total remission under each class.

Waiver of Revenue
(Article. 38A)

38A. Waiver of revenue is the forsaking of recovery of overpayments and other similar claims without exploring all possible means of recovery.

Every Head of Department should submit annually, on or before the 1st of June to the Accountant General a statement showing the waivers of revenue sanctioned during the preceding financial year by competent authorities in exercise of the discretionary powers vested in them otherwise than by law or rule having the force of law.

Audit of Receipts

39. The regulations and rules relating to the audit of departmental receipt by the Accountant General are printed in Appendix 2.