GENERAL PRINCIPLES AND RULES -SECTION I Short Title and Commencement
PART I(1-37)
GENERAL PRINCIPLES AND RULES – SECTION I Short Title and Commencement
These rules may be called the “Kerala Treasury Rules” and they shall come into force on the 1st July, 1963.
2. In these rules, unless the context otherwise requires, the following expressions have the meaning hereby assigned to them, that is to say :—
(a) “The Accountant General” means the Head of the Office of Audit and Accounts subordinate to the Comptroller and Auditor General of India, who keeps the accounts of the State and exercise audit functions in relation to those accounts on behalf of the Comptroller and Auditor General of India.
(b) “The Bank” means any office or branch of the Banking Department of the Reserve Bank of India, any branch of the State Bank of India, acting as the agent of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act,1934 (Act II of 1934), and any branch of a Subsidiary Bank as defined in section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (Act 38 of 1959), which is authorised to transact Government business as agent of the State Bank of India, or any other agency appointed by the Reserve Bank of India.
(c) “Cheque” means a written order (not expressed to be payable otherwise than on demand) addressed by a person called the “drawer” to a bank or a treasury to pay a specified sum of money to himself or a third party known as the “payee” and includes a demand draft drawn on any specified bank or banker (including the Reserve Bank of India).
(d) “Collector” means the head of a district and includes any other officer for the time being authorised to discharge the duties of the Collector for the purpose of these rules.
(e) The “Constitution” means the Constitution of India.
(f) “Director” means the Head of the Department of Treasuries and includes any other officer for the time being authorised to discharge the duties of the Director for the purpose of these rules.
(h) “The State”, “the Governor” and “the Government” means respectively the State, the Governor and the Government of Kerala and “the President” means the President of the Indian Union
(i) “Government servant” means any person serving in connection with the affairs of the State whether remunerated by salary or not, and includes every person who is authorised to receive, keep, carry or spend moneys on behalf of the Government.
(j) “Indian Audit Department” means the officers and establishment, being in India and subordinate to the Comptroller and Auditor General of India, that are employed upon the keeping and audit of the accounts of the Union and of the States or upon one or other of these duties.
(k) “Treasury” means any treasury of the State and includes a sub-treasury.
