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 :—
(g)“Government Account” means the total of the Consolidated Fund Account, the Contingency Fund Account and the Public Account of the State.
NOTE.—In this clause the expression “the Consolidated Fund Account”, “the Contingency Fund Account” and “the Public Account” shall have the meaning respectively assigned to them in the Constitution.
(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.
SECTION III
Location of Moneys standing in the Government Account
- Subject to the provision of sub-rule (2) of rule 6 and rule 7 money standing in the Government Account must be held either in the treasury or in the Bank. Moneys deposited in the Bank shall be considered as one general fund held in the books of the Bank on behalf of the State.
The deposit of such moneys in the Bank shall be governed by the terms of the agreement made between the Government and the Bank under section 21 of the Reserve Bank of India Act, 1934 (Act II of 1934).
ഗവൺമെന്റ് അക്കൗണ്ടിലെ പണം ട്രഷറിയിലോ ബാങ്കിലോ സൂക്ഷിക്കണം. 1934 ലെ റിസർവ് ബാങ്ക് ആക്റ്റ് (1934 ലെ ആക്റ്റ് II) ലെ സെക്ഷൻ 21 പ്രകാരം സർക്കാരും ബാങ്കും തമ്മിലുള്ള കരാറിലെ വ്യവസ്ഥകൾ അനുസരിച്ചാണ് അത്തരം പണത്തിന്റെ നിക്ഷേപം നിയന്ത്രിക്കുന്നത്.
NOTE.—
The agreement between the Government and the Reserve Bank of India is given in Appendix I. The name of the Bank which conduct the cash business of the Government is given in Appendix 2.
SECTION IV
General System of Control over Treasury
DISTRICT TREASURIES
- (1) Unless the Government, after consultation with the Accountant General, otherwise directs in any special case, there shall be a treasury in every district. If moneys standing in the Government Account are, in any district, not deposited in the Bank, the treasury of that district shall be divided intotwo departments; a department of accounts comprising of a number of sections each under the charge of a Section Head and a cash department under the charge of a Treasurer.
Subject as hereinafter provided in this rule, the general procedure for conduct of business in a district treasury shall be regulated by the provisions contained in Part II.
(2) The treasury shall be under the control of a Treasury Officer who shall be under the administrative control of the Director. ഡയറക്ടറുടെ ഭരണപരമായ നിയന്ത്രണത്തിലുള്ള ഒരു ട്രഷറി ഓഫീസറുടെ നിയന്ത്രണത്തിലായിരിക്കും ട്രഷറി.
The Treasury Officer shall be responsible for the proper observance of the procedure prescribed by or under these rules and for the punctual submission of all returns required from the Treasury by the Government, the Accountant General and the Reserve Bank of India.
ഈ നിയമങ്ങൾ അനുസരിച്ചോ അല്ലാതെയോ നിർദ്ദേശിച്ചിട്ടുള്ള നടപടിക്രമങ്ങൾ കൃത്യമായി പാലിക്കുന്നതിനും ട്രഷറിയിൽ നിന്ന് ആവശ്യമായ എല്ലാ റിട്ടേണുകളും സർക്കാർ, അക്കൗണ്ടന്റ് ജനറൽ, റിസർവ് ബാങ്ക് എന്നിവയ്ക്ക് യഥാസമയം സമർപ്പിക്കുന്നതിന് ട്രഷറി ഓഫീസറുടെ ഉത്തരവാദിത്തമാണ്.
Subject to the provisions of this rule, the respective responsibilities of the Director and the Treasury Officer for business of the treasury shall be defined in the provisions contained in Part II.
(3) The duty of verifying and certifying the monthly cash balance, if any in the treasury in the manner prescribed in Part II of these rules and of submitting the monthly accounts of such balance in such form and after such verification as the Accountant General may require, shall be undertaken by the Treasury Officer or by such other officer as may be authorised by or under these rules to act in this behalf.
(4) [Deleted]
(5) No portion of the responsibility for the proper management and working of treasuries shall devolve upon the officers of the Indian Audit Department. The inspection of treasuries by officers of the Indian Audit Department shall not relieve the Director of his responsibilities for management and inspection.
ട്രഷറികളുടെ ശരിയായ നടത്തിപ്പിനും പ്രവർത്തനത്തിനുമുള്ള ഉത്തരവാദിത്തത്തിന്റെ ഒരു ഭാഗവും ഇന്ത്യൻ ഓഡിറ്റ് വകുപ്പിലെ ഉദ്യോഗസ്ഥർക്ക് നൽകില്ല. ഇന്ത്യൻ ഓഡിറ്റ് ഡിപ്പാർട്ട്മെന്റിന്റെ ഉദ്യോഗസ്ഥർ ട്രഷറികൾ പരിശോധിക്കുന്നത് മാനേജുമെന്റിനും പരിശോധനയ്ക്കുമുള്ള ഉത്തരവാദിത്തങ്ങളിൽ നിന്ന് ഡയറക്ടറെ ഒഴിവാക്കില്ല.
SUB TREASURIES
- If the requirements of the public business make necessary the establishment of one or more sub treasuries under a district treasury, the arrangements for the administration thereof and for the proper conduct of business therein shall be as prescribed in Part II of these rules.
പൊതു ബിസിനസ്സിന്റെ ആവശ്യകതകൾ ഒരു ജില്ലാ ട്രഷറിക്ക് കീഴിൽ ഒന്നോ അതിലധികമോ സബ് ട്രഷറികൾ സ്ഥാപിക്കുന്നത് ആവശ്യമാണെങ്കിൽ, അതിന്റെ ഭരണനിർവ്വഹണത്തിനും അതിൽ ശരിയായ രീതിയിൽ ബിസിനസ്സ് നടത്താനുമുള്ള ക്രമീകരണങ്ങൾ ഈ നിയമങ്ങളുടെ രണ്ടാം ഭാഗം അനുശാസിക്കുന്നതായിരിക്കും.
The daily accounts of receipts and payments at a sub treasury must be included in the accounts of the district treasury.
സബ് ട്രഷറിയിലെ രസീതുകളുടെയും പേയ്മെന്റിന്റെയും ദൈനംദിന അക്കൗണ്ടുകൾ ജില്ലാ ട്രഷറിയുടെ അക്കൗണ്ടുകളിൽ ഉൾപ്പെടുത്തണം.
SECTION V
Payment of Moneys into
the Government Account
- (1)
(i) All moneys received by or deposited with any officer employed in connection with the affairs of the state in his capacity as such other than revenues or public moneys, raised or received by Government shall be paid into the public account *or by transfer credit of bills, cheques etc., payable at the same Treasury provided all the documents required for the opening of an account such as application, specimen signature card and transfer pay-in-slip are attached with the bill/cheque.
സർക്കാർ സ്വരൂപിച്ചതോ സ്വീകരിച്ചതോ ആയ വരുമാനം അല്ലെങ്കിൽ പൊതു പണം ഒഴികെയുള്ള സംസ്ഥാനത്തിന്റെ കാര്യങ്ങളുമായി ബന്ധപ്പെട്ട് ജോലി ചെയ്യുന്ന ഏതെങ്കിലും ഉദ്യോഗസ്ഥൻ സ്വീകരിച്ചതോ നിക്ഷേപിച്ചതോ ആയ എല്ലാ പണവും പൊതു അക്കൗണ്ടിലേക്ക് അടയ്ക്കും * അല്ലെങ്കിൽ ബില്ലുകളുടെ ട്രാൻസ്ഫർ ക്രെഡിറ്റ് വഴി, ഒരു അക്കൗണ്ട് തുറക്കുന്നതിന് ആവശ്യമായ എല്ലാ രേഖകളും അപേക്ഷ, സ്പെസിമെൻ സിഗ്നേച്ചർ കാർഡ്, ട്രാൻസ്ഫർ പേ-ഇൻ-സ്ലിപ്പ് എന്നിവ ബിൽ / ചെക്കിനൊപ്പം അറ്റാച്ചുചെയ്തിട്ടുണ്ടെങ്കിൽ അതേ ട്രഷറിയിൽ അടയ്ക്കേണ്ട ചെക്കുകൾ മുതലായവ.
(ii) All moneys received by or deposited with any court to the credit of any cause, matter, account or persons, shall also be paid into the public account.
(iii) The head of account to which such moneys shall be credited and withdrawal of moneys there from shall be governed by the relevant provisions of the Kerala Account Code, Volumes I and II or the Kerala Treasury Code or such other general or special orders as may be issued in this behalf.
(2) Save as hereinafter provided in this section, all moneys as defined in Articles 266,267 or 284 of the Constitution received by or tendered to government servants in their official capacity shall, without undue delay, be paid in full into the treasury or into the Bank. Moneys received as aforesaid shall not be appropriated to meet departmental expenditure, nor otherwise kept apart from Government Account. No department of Government may require that any moneys received by it on Government Account be kept out of that account. If any question arises whether moneys received by government servants in any capacity form part of the Government Account or not, the question will be referred to the Government, whose decision shall be final.
(a) Moneys received on account of the service of summons, diet money of witnesses and similar purposes in civil, revenue and criminal cases and in the Registration Department, for payment of charge for which the moneys have been received.
(a) of rule 6 (3):—
(i) Commissioner’s fees,
(ii) Fees for copying maps, plans and genealogical trees
(iii) Judgment-debtors, subsistence money,
(iv) Petty items such as money order commission for the transmission of Commissioner’s fees, tom-tom charges, charges for the conveyance of attached property, charges for feeding attached cattle, postage and other charges for calling for records for reference, and for the transmission of decrees to other courts for execution, and
(v) Other similar items ordered by the High Court.
(2) Process fee levied under section 36 of the Indian Registration Act, 1908 (Indian Act XVI of 1908).
(3) Fees levied for the preparation of copies of maps, plans or records under Article 14 of the Registration Table of Fees.
(4) Process fee levied by village panchayat courts for payment to the establishment employed in the service of processes.
(5) Moneys received for batta to be paid to witnesses who have to give evidence in inquiries before the Commissioner and Deputy and Assistant Commissioners of Hindu Religious and Charitable Endowments (Administration) Department.
All such moneys should, however, be forthwith paid in full into the Treasury or the Bank, if the disbursement or refund is not likely to be made within a month. Amount not disbursed or refunded within a month from the date of receipt should also be paid in full into the treasury or the bank.
(a) With regard to item (4) mentioned above, viz., process fees levied by a Village Panchayat Court, the President of the Court should not keep with him more than `15 at any time and he should pay any amount in excess of the limit into the treasury or the bank at once.
(b) Maintenance amounts deposited in court under section 488 of the Code of Criminal Procedure, 1898 (V of 1898), for payment to the parties concerned.
(c) Fees received by Government Servants appointed as Notaries Public under the Negotiable Instruments Act, 1881 (XXVI of 1881) to defray legal expenses incurred by them in the discharge of their duties as such Notaries Public.
(d) Cash receipts in the Public Works Department to defray expenditure on current works which cannot be met from the imprest or permanent advance of the officer incurring the expenditure, or to defray pay and traveling allowance charges when this is necessary in exceptional cases to prevent abnormal delay in making payments.
(e) Cash receipts of Range Officers in the Forest Department to meet immediate local expenditure when there is no treasury at the Range headquarters and the Divisional Forest Officer considers it necessary to permit appropriation of receipts.
(f) Cattle pound receipts, to meet feeding charges, disbursement of commissions to pound keepers, expenses connected with the sale of cattle and money order commission in accordance with the orders of Government.
(g) Value of stamps issued to licensed stamp vendors, to pay discount due to them.
(h) Initial deposits and earnest money deposits made by intending bidders at all auction sales in any department of the Government for returning the deposits of unsuccessful bidders at the close of the sale on each day.
(i) Moneys received by jail authorities, for the subsistence allowance of civil debtors.
(j) Moneys realised by the subordinates of the Fisheries Department of the Government on sale of fish, to meet urgent contingent expenditure in connection with the deep-sea fishing operations.
(k)Daily collection ofhospital stoppages and pay ward charges for making refunds of excess collection of hospital stoppages and pay ward charges due to the discharged patients by the Superintendents and the Medical Officers-in-charge of the Government hospitals and other Government medical institutions in the State.
(l) Daily collection of veterinary hospital fee, for making refunds of excess collection of hospital stoppages due to the parties at the time of discharge of animals by the Principal, Veterinary College, Ollukara and other officers in charge of the veterinary hospitals or dispensaries.
(m) Revenue realised from the auction sale of unserviceable articles, etc., may be utilised for meeting such items of expenditure as tom-tom charges, cart-hire, etc., to be incurred in connection therewith.
(n) Cash property found on the person of a prisoner at the time of his admission to jail should be deposited in the Treasuryfor credit to the personal ledger account opened in the Treasury under “Transactions in connection with the cash property of prisoner in jails”. But the Jailor may retain a small sum for immediate disbursement of similar sums due to other prisoners on their release and remit the balance into Treasury.
(o) Medical inspection fees realised from the students in the Government Colleges.(p) Moneys received in the Government Press on account of sale of publications and advertisement charges may be utilised for refunding excess amounts realised from parties.(pp) Moneys realised by the subordinates of the Dairy Development Department on the sale of milk and milk products to meet refund charge of advances received for which supply of milk and milk products has not been effected.(ppp) Sale proceeds of “Teacher’s Hand Book” received by Assistant Educational Officers who have been authorised to distribute the book may be utilised by such officers to meet sundry expenses like packing, transport of books and expenses for remittances of sale proceeds of the books.(pppp) Payment of route-war batta to the crewmen of the State Water Transport Department from the daily collection.ppppp Sale proceeds of lottery tickets received by the District Lottery Officer, may be utilized for meeting the expenditure towards payment of prize money up to ₹ 5,000 (Rupees Five thousand only) subject to the following conditions:-(i) The Departmental receipts shall be appropriated only for meeting the expenditure for the payment of prize money, agent’s and Seller’s prize and additional commission, which are now met from the permanent advance allotted for the purpose;(ii) The net sale proceeds of a day after defraying the above expenditure should be remitted in the Treasury on the succeeding day itself;(iii) The Department should maintain subsidiary accounts for each draw, category-wise and agent-wise;(iv) Gross receipts as per the sales account and payment as per subsidiary accounts should be entered in the cash book daily;(v) The Director of State Lotteries shall take steps to check the transactions; and(vi) The Director of State Lotteries shall present a consolidated bill every month in respect of all districts at the District Treasury, Thiruvananthapuram for transfer crediting the total amount paid from Departmental receipts during the previous month to the receipt head by debit to the departmental expenditure head concerned as provided in Rule 221 of the Kerala Treasury Code. The adjustment bill should be supported by detailed statements of payments made for each district with supporting vouchers and necessary certificates prescribed under Treasury Rules for audit by the Accountant General.NOTE.—Amendment to Sub rule (3) of Rule 6 shall be deemed to have come into force from the 6th day of April, 1988.
(pppppp) Sale proceeds of lottery tickets received by the Assistant District Lottery Officers may be utilized for the payment of prize up to ` 100 and for payment of commission to agents up to ` 100.#This amendment shall be deemed to have come into force on 26th March, 1997.(q) Any other cases where the rules and codes applicable to a particular department or departments of the Government permit the appropriation of departmental receipts for departmental expenditure:
Provided that the authority hereby given to appropriate departmental receipt for departmental expenditure shall not be construed as authority to keep the departmental receipts and expenses defrayed there from outside the account of payments into and the withdrawal from the Government Account.
- A Government servant may not, except with the special permission of the Government deposit in a bank moneys withdrawn from the Government Account under the provisions of Section VII of this Part.
- The procedure to be adopted by government servants in receiving moneys on account of the revenues of the State, granting receipts for such moneys and for paying them into the Government Account and by the Treasury and the Bank in receiving such moneys and granting receipts for them shall be regulated by the provisions contained in Part III.
SECTION VI
Custody of moneys relating to, or standing in the
Government Account
- (1) The procedure for the safe custody of money in the hands of government servants, or held in the Treasury shall be regulated by the provisions contained in Part IV.
(2) The Bank is responsible for the safe custody of government moneys deposited in the Bank.
SECTION VII
Withdrawal of moneys from the Government Account
DEFINITION
- 10. In this section “withdrawal” with its cognate expressions refers to the withdrawal of funds from the Government Account for disbursements of, or on behalf of, the State other than disbursements in the United Kingdom.
ഈ വിഭാഗത്തിൽ “പിൻവലിക്കൽ” എന്നത് അതിന്റെ കോഗ്നേറ്റ് എക്‌സ്‌പ്രഷനുകളുപയോഗിച്ച് യുണൈറ്റഡ് കിംഗ്ഡത്തിലെ വിതരണങ്ങൾ ഒഴികെയുള്ള സംസ്ഥാനത്തിന്റെ വിതരണത്തിനായോ അല്ലെങ്കിൽ പ്രതിനിധിയായോ സർക്കാർ അക്കൗണ്ടിൽ നിന്ന് പണം പിൻവലിക്കുന്നതിനെ സൂചിപ്പിക്കുന്നു.
GENERAL RULES
- Save as expressly provided by or under these rules, or unless the Government after consultation with the Accountant General otherwise direct in any case, moneys may not be withdrawn from the Government Account without the written permission of the Treasury Officer or of an officer of the Indian Audit Department authorised in this behalf by the Accountant General.
POWER OF THE ACCOUNTANT GENERAL
Duties and Powers of Accountant General in regard to treasuries
(Rule.12,45,27,424)
- 12. The Accountant General may permit withdrawal for any purpose. അക്കൗണ്ടന്റ് ജനറൽ ഏത് ആവശ്യത്തിനും പിൻവലിക്കൽ അനുവദിക്കാം.
No withdrawal without the authorisation of AG: Exceptions
(Rule.13,18)
- (a)Subject as hereinafter provided in this section a Treasury Officer may permit withdrawal for all or any of the following purposes, namely:—
(i) to pay sums due from the Government to the drawing officer;
(ii) to provide the drawing officer with funds to meet claims likely to be presented against the Government in the immediate future by—
(1) other government servants, or
(2) private parties;
(iii) to enable the drawing officer to supply funds to another government servant from which to meet similar claims;
(iv) to pay direct from the Treasury or from the Bank sums due by the Government to a private party;
(v) in the case of an officer or authority empowered to make investments of moneys standing in the Government Account for the purpose of such investments † ;
(vi) to pay sums on account of loans and advances; and †
(vii) to pay sums to the drawing officer on account of permanent advance sanctioned to his office.
(b) Unless expressly authorised by the Accountant General, a Treasury Officer shall not permit withdrawal for any purpose not specified in clause (a) of this rule.
- Except as provided in rule 22 and 23, a Treasury Officer shall not permit withdrawal for any purpose unless the claims for withdrawal complies with the provisions contained in Part V as to the person by whom and the form in which, the claim shall be preferred and the checks to which the claim shall be submitted by the Treasury Officer before directing payment thereof.
SPECIAL INSTRUCTIONS TO TREASURY OFFICERS
Duties of District treasury officer when payments are made
{Rule: 15-22,210(d), 306}
- A Treasury Officer has no general authority to make payments on demands presented at the Treasury, his authority being strictly limited to themaking of payments authorised by or under these rules. If a demand of any kind is presented at a Treasury for a payment which is not authorised by or under these rules, or is not covered by a special order received from the Accountant General, the Treasury Officer shall decline payment for want of authority.
ഒരു ട്രഷറി ഓഫീസർക്ക് ട്രഷറിയിൽ ഹാജരാക്കിയ ആവശ്യങ്ങൾക്ക്(DEMAND) പണമടയ്ക്കാൻ പൊതുവായ അധികാരമില്ല, ഈ നിയമങ്ങൾ അനുസരിച്ചോപേയ്‌മെന്റുകൾ നടത്തുന്നതിന് അയാളുടെ അധികാരം കർശനമായി പരിമിതപ്പെടുത്തിയിരിക്കുന്നു. ഈ നിയമങ്ങൾ അനുസരിച്ചോ അല്ലാതെയോ പേയ്‌മെന്റിനായി ഏതെങ്കിലും തരത്തിലുള്ള ഡിമാൻഡ് ഒരു ട്രഷറിയിൽ ഹാജരാക്കുകയോ അക്കൗണ്ടന്റ് ജനറലിൽ നിന്ന് ലഭിച്ച പ്രത്യേക ഓർഡറിൽ ഉൾപ്പെടുകയോ ചെയ്തിട്ടില്ലെങ്കിൽ, ട്രഷറി ഓഫീസർ അധികാരം ആവശ്യമില്ലാത്തതിനാൽ പേയ്മെന്റ് നിരസിക്കും.
A Treasury Officer has no authority to act under an order of the Government sanctioning a payment, unless the order is an express order to him to make payment; and even such special order should, in the absence of urgency, be sent through the Accountant General.
ഒരു ട്രഷറി ഉദ്യോഗസ്ഥന് പണമടയ്ക്കാൻ സർക്കാർ ഉത്തരവ് പ്രകാരം പ്രവർത്തിക്കാൻ അധികാരമില്ല, പണമടയ്ക്കാനുള്ളഉത്തരവ് എക്സ്പ്രസ് ഉത്തരവല്ലാതെ; അത്തരം പ്രത്യേക ഉത്തരവ് പോലും അടിയന്തിര സാഹചര്യങ്ങളിൽ അക്കൗണ്ടന്റ് ജനറൽ വഴി അയയ്ക്കണം.
NOTE.—See Rules 210(2)(m) and 306(a)(2) regarding payment of loans and advances and grants-in-aid.
No authorization from the Accountant General shall be necessary for the drawal of amounts by the Government for the repayment of principal or payment of interest in respect of loans raised by the Government. സർക്കാർ സ്വരൂപിച്ച വായ്പകളുടെ പലിശ അടയ്ക്കുന്നതിനോ, പലിശ അടയ്ക്കുന്നതിനോ സർക്കാർ തുക സ്വരൂപിക്കുന്നതിന് അക്കൗണ്ടന്റ് ജനറലിൽ നിന്ന് ഒരു അംഗീകാരവും ആവശ്യമില്ല.
- A Treasury Officer shall not honour a claim which he considers to be disputable. He shall require the claimantto refer it to theAccountant General.
ഒരു ട്രഷറി ഓഫീസർ തർക്കവിഷയമെന്ന് കരുതുന്ന ഒരു ക്ലെയിം പാസാക്കാന്‍ പാടില്ല
ഇത്തരം കേസകുള്‍ ഏ.ജിയ്ക്ക് റഫര്‍ ചെയ്യണം.
- 17. Except as provided by rules in Part V, a payment shall, unless the Government by general or special order otherwise direct, be made in the district in which the claim arises.
- No withdrawal shall be permittedin order to meet the pay, leave salary, or allowances of a gazetted government servant or a reward or honorarium payableto a gazetted government servant or the transit pay and allowances of a non-gazetted government servant promoted as a gazetted government servant in respect of the period of transit availed of by him after relief from the non-gazetted post and before joining the gazetted post, or any pension, until the Accountant General has intimated to the Treasury Officer the rate at which payment shall be made: provided that the Government may, for special reasons and with the concurrence of the Accountant General waive the provisions of this rule.
ഒരു ഗസറ്റഡ് സർക്കാർ ജീവനക്കാരന്റെ ശമ്പളം, അവധി ശമ്പളം, അലവൻസുകൾ അല്ലെങ്കിൽ ഗസറ്റഡ് സർക്കാർ ജീവനക്കാരന് നൽകേണ്ട പ്രതിഫലം അല്ലെങ്കിൽ ഓണറേറിയം അല്ലെങ്കിൽ ഗസറ്റഡ് ആയി സർക്കാർ സ്ഥാനക്കയറ്റം ലഭിക്കുന്ന ഗസറ്റഡ് ഇതര സർക്കാർ ജീവനക്കാരുടെ ട്രാൻസിറ്റ് ശമ്പളവും അലവൻസുകളും നിറവേറ്റുന്നതിന് പിൻവലിക്കൽ അനുവദിക്കില്ല.
ഗസറ്റഡ് ഇതര തസ്തികയിൽ നിന്ന് reliefനുശേഷം ഗസറ്റഡ് തസ്തികയിൽ അല്ലെങ്കിൽ ഏതെങ്കിലും പെൻഷനിൽ ചേരുന്നതിന് മുമ്പായി സർക്കാർ ജീവനക്കാരൻ ട്രാൻസിറ്റ് കാലയളവ് സംബന്ധിച്ച്, അക്കൗണ്ടന്റ് ജനറൽ ട്രഷറി ഓഫീസറെ അറിയിക്കുന്നതുവരെ പണമടയ്ക്കേണ്ട നിരക്ക് : പ്രത്യേക കാരണങ്ങളാലും അക്കൗണ്ടന്റ് ജനറലിന്റെ സമ്മതത്തോടെയും സർക്കാരിന് ഈ നിയമത്തിലെ വ്യവസ്ഥകൾ ഒഴിവാക്കാൻ കഴിയും.
Exceptions.—
(a) for payment of honorarium of an occasional nature by government to a gazetted government servant. ഒരു ഗസറ്റഡ് സർക്കാർ ഉദ്യോഗസ്ഥന് സർക്കാർ ഇടയ്ക്കിടെയുള്ള ഓണറേറിയം നൽകുന്നതിന്.
(b) for payment of honorarium to gazetted government servant by the Kerala Public Service Commission. ഗസറ്റഡ് സർക്കാർ ജീവനക്കാർക്ക് ഓണറേറിയം നൽകുന്നതിന് കേരള പബ്ലിക് സർവീസ് കമ്മീഷൻ.
(c) for payment of over-time allowance, where admissible to a gazetted government servant. ഗസറ്റഡ് സർക്കാർ ജീവനക്കാരന് അനുവദനീയമായ ഓവർ ടൈം അലവൻസ് അടയ്ക്കുന്നതിന്.
(d) for payment of honorarium to the Teaching Staff of the Engineering Colleges and Polytechnics for conducting classes for part time courses.പാർട്ട് ടൈം കോഴ്സുകൾക്ക് ക്ലാസുകൾ നടത്തുന്നതിന് എഞ്ചിനീയറിംഗ് കോളേജുകളിലെയും പോളിടെക്നിക്കുകളിലെയും ടീച്ചിംഗ് സ്റ്റാഫിന് ഓണറേറിയം നൽകുന്നതിന്
(e)For the payment of honorarium/ remuneration/ allowance to the Teaching Staff of Colleges; കോളേജുകളിലെ ടീച്ചിംഗ് സ്റ്റാഫിന് ഓണറേറിയം / പ്രതിഫലം / അലവൻസ് നൽകുന്നതിന്;.,
(i) for taking classes under Indian Administrative Service coaching scheme;
(ii) for special remedial coaching to students belonging to Scheduled Caste and Scheduled Tribe subject to a maximum of ₹150 per month per teacher;
(iii) for taking classes in Pre-examination Training Centres subject to a maximum of †₹ 300 per month per teacher;
†This amendment shall be deemed to have come into force from the 11th day of January, 1985.
(iv) for taking evening classes by the teachers of day colleges;
(v) for taking classes in Banking and Secretariat Practice in colleges where qualified staff are not available;
(vi) for providing practical training to students of Government Colleges where facilities for the same are not available; and
(vii) for taking classes in English, Economics, Mathematics, Hindi etc. in Government Polytechnics/Engineering Colleges/College of Fine Arts:
(f) for payment of National Cadet Corps honorarium provided the bills in respect of the claims enumerated above are countersigned by the Head of the Institution concerned.
NOTE.—The sanctioning authority should authorise the Gazetted Officer to draw the amount of honorarium by debit to the proper head after deducting the income tax due.
- No withdrawal shall be permitted on a claim for the first of any series of payments in a district of pay or allowances to a government servant, other than a person newly appointed to Government service unless the claim is supported by a last pay certificate in such form, as may be prescribed by the Comptroller and Auditor General of India.
സർക്കാർ സേവനത്തിലേക്ക് പുതുതായി നിയമിതനായ വ്യക്തി ഒഴികെ, അത്തരം രൂപത്തിൽ അവസാന ശമ്പള സർട്ടിഫിക്കറ്റ്(LPC) ക്ലെയിമിനെ പിന്തുണയ്ക്കുന്നില്ലെങ്കിൽ , C&AG നിർദ്ദേശിച്ചതുപോലെ. ഒരു ജീവനക്കാരനും ശമ്പളമോ അലവൻസുകളോ ഉള്ള ഒരു ജില്ലയിലെ ഏതെങ്കിലും പേയ്മെന്റ് ശ്രേണിയിലെ ആദ്യത്തേതിന്, ഒരു ക്ലെയിമിൽ പിൻവലിക്കൽ അനുവദിക്കില്ല,
A Treasury Officer may not permit any withdrawal in respect of pay or allowances of a government servant to whom he has granted a last pay certificate unless the certificate is first surrendered.സർട്ടിഫിക്കറ്റ് ആദ്യം സറണ്ടര്‍ചെയ്തില്ലെങ്കില്‍ അവസാന ശമ്പള സർട്ടിഫിക്കറ്റ് അനുവദിച്ച ഒരു സർക്കാർ ജീവനക്കാരന്റെ ശമ്പളമോ അലവൻസോ സംബന്ധിച്ച് ഒരു ട്രഷറി ഓഫീസർ പിൻവലിക്കാൻ അനുവദിക്കരുത്.
- The Treasury Officer shall obtain sufficient information as to the nature of every payment he is making and shall not accept a voucher which does not formally present that information unless there are valid reasons, which he shall record in writing, for omitting to require it. ട്രഷറി ട്രഷറി ഓഫീസർ താൻ നടത്തുന്ന ഓരോ പേയ്മെന്റിന്റെയും സ്വഭാവത്തെക്കുറിച്ച് മതിയായ വിവരങ്ങൾ ശേഖരിക്കുന്നതിനും ട്രഷറി ഓഫീസര്‍ ഉത്തരവാദപ്പെട്ടിരിക്കുന്നു.
An arithmetical inaccuracy
22.. A Treasury Officer may correct an arithmetical inaccuracy or an obvious mistake in any bill presented for payment, but shall intimate to the drawing officer any correction which he makes.
ഒരു ട്രഷറി ഓഫീസർ ഒരു ഗണിത കൃത്യതയില്ലായ്‌മ അല്ലെങ്കിൽ പേയ്‌മെന്റിനായി ഹാജരാക്കിയ ഏതെങ്കിലും ബില്ലിലെ വ്യക്തമായ തെറ്റ് തിരുത്താം, ഈ തുരുത്തലുകള്‍ ട്രഷറിഓഫീസര്‍ ഡ്രോയിംഗ് ഓഫീസറെ അറിയിക്കണം.
[Rule 22,210(d)]
PAYMENTS UNDER SPECIAL AUTHORISATION OF THE
COLLECTOR
Collector: payments
(Rule.23,307)
- 23.A Collector may,in circumstances of urgency, by an order in writing authorise and require a Treasury Officer to make a payment not being a payment of pension, without complying with the provision of these rules. In any case, the Collector shall at once forward a copy of his order and a statement of the circumstances requiring it, and the Treasury Officer shall at once report the payment to the Accountant General.
ഈ നിയമങ്ങളുടെ വ്യവസ്ഥകൾ പാലിക്കാതെ, ഒരു കളക്ടർ‌ക്ക് അടിയന്തിര സാഹചര്യങ്ങളിൽ, രേഖാമൂലമുള്ള ഒരു ഉത്തരവിലൂടെ ഒരു ട്രഷറി ഓഫീസർ ഒരു പെൻ‌ഷൻ ഒഴികെയുള്ള ഒരു പേയ്‌മെൻറ് നടത്താൻ ആവശ്യപ്പെടാം. എന്തായാലും, കളക്ടർ ഉടൻ തന്നെ തന്റെ ഓർഡറിന്റെ ഒരു പകർപ്പും അത് ആവശ്യമുള്ള സാഹചര്യങ്ങളുടെ ഒരു പ്രസ്താവനയും കൈമാറും, കൂടാതെ ട്രഷറി ഓഫീസർ ഉടൻ തന്നെ പേയ്മെന്റ് അക്കൗണ്ടന്റ് ജനറലിന് റിപ്പോർട്ട് ചെയ്യും.
NOTE.—The need for exercising the special power under this rule should not arise at all in normal conditions. The power should be exercised only in real cases of urgency,e.g., floods, earthquake and the like and withdrawals of money under this rule should, as far as possible, exclude all personal claims of government servants. ഈ നിയമപ്രകാരം പ്രത്യേക അധികാരം പ്രയോഗിക്കേണ്ടതിന്റെ ആവശ്യകത സാധാരണ അവസ്ഥയിൽ ഉണ്ടാകരുത്. അടിയന്തിര സാഹചര്യങ്ങളിൽ മാത്രമേ അധികാരം പ്രയോഗിക്കാവൂ, ഉദാ. വെള്ളപ്പൊക്കം, ഭൂകമ്പം, ഈ നിയമപ്രകാരം പണം പിൻവലിക്കൽ എന്നിവ സാധ്യമായത്രയും സർക്കാർ ജീവനക്കാരുടെ എല്ലാ വ്യക്തിഗത അവകാശവാദങ്ങളും ഒഴിവാക്കണം.
INSTRUCTIONS TO DRAWING OFFICERS
- A government servant who is authorised to draw moneys by means of cheques shall notify to the Bank or the Treasury upon which he draws the number of each cheque book brought into use and the number of cheques it contain.
NOTE.—A government servant who is authorised to draw moneys by means of cheques should notify to the Bank or the Treasury upon which he draws the numbers of cheque books withdrawn from use and numbers of cheques they contain, immediately after their withdrawal.
Specimen signature
Rule.25,163(t)
- 25. (a) Every government servantwho is authorised to draw cheques or bills payableat a Treasury or Bank shall send a specimen of his signature to the Treasury or the Bank, as the case may be, through some superior or other government servant whose specimen signature is already with the Treasury or the Bank. When such a government servant makes over charge of his office to another, he shall likewise send a specimen of the signature of the relieving Government Servant to the Treasury Officer or the Bank concerned.
ഒരു ട്രഷറിയിലോ ബാങ്കിലോ അടയ്ക്കേണ്ട ചെക്കുകളോ ബില്ലുകളോ പിന്‍വലിക്കാന്‍ അധികാരമുള്ള സർക്കാർ ഉദ്യോഗസ്ഥൻ തന്റെ ഒപ്പിൻറെ ഒരു മാതൃക ട്രഷറിയിലേക്കോ ബാങ്കിലേക്കോ അയയ്ക്കും,, ഇതിനകം തന്നെ ചില ഉയർന്ന അല്ലെങ്കിൽ മറ്റ് സർക്കാർ ജീവനക്കാർ മുഖേന. ട്രഷറി അല്ലെങ്കിൽ ബാങ്ക്. അത്തരമൊരു സർക്കാർ ഉദ്യോഗസ്ഥൻ തന്റെ ഓഫീസിന്റെ ചുമതല മറ്റൊരാൾക്ക് നൽകുമ്പോൾ, അതുപോലെ തന്നെ സർക്കാർ ജീവനക്കാരന്റെ ഒപ്പിൻറെ ഒരു മാതൃക ട്രഷറി ഓഫീസർക്കോ ബന്ധപ്പെട്ട ബാങ്കിനോ അയയ്ക്കും.
(b) When such bills or cheques are drawn by a person who is not a drawing officer on such Treasury or the Bank and the bill or cheque is countersigned by a Departmental Authority, the specimen of the signature of such Departmental Authority shall be sent to the Treasury or the Bank as the case may be, through some superior officer or other Government Servant whose specimen signature is already available at the Treasury or Bank. When such a Departmental Authority makes over charge of his office to another, he shall likewise send a specimen of the signature of the relieving Government Servant to the Treasury Officer or the Bank concerned.
NOTE 1.—A Government Servant who is authorized to draw, or a Departmental Authority referred to in sub-rule (b) who is authorized to countersign bills, cheques or other documents payable at more than one Treasury shall send a specimen of the relieving Government Servant’s signature to the Treasury Officers concerned in specimen signature cards obtained from the respective treasuries.
SECTION VIII
Transfer of moneys standing in the Government Account
26.The transfer of government moneys from one Treasury to another and between the currency chest balance and treasury balance of a treasury and between a treasury and the Bank shall be governed by such instructions as may be issued in this behalf by the Governor after consultation with the Reserve Bank of India. സർക്കാർ പണം ഒരു ട്രഷറിയിൽ നിന്ന് മറ്റൊന്നിലേക്ക് മാറ്റുന്നത്, ഒരു ട്രഷറിയുടെ കറൻസി ചെസ്റ്റ് ബാലൻസ്, ട്രഷറി ബാലൻസ് എന്നിവയ്ക്കിടയിലും ഒരു ട്രഷറിയും ബാങ്കും തമ്മിലുള്ള കൈമാറ്റം റിസർവ് ബാങ്ക് ഓഫ് ഇന്ത്യ.വുമായി കൂടിയാലോചിച്ച ശേഷം ഗവർണർ ഇതിനായി പുറപ്പെടുവിച്ച നിർദ്ദേശങ്ങൾക്കനുസൃതമായി നിയന്ത്രിക്കും.
The transfer of moneys from or to a small coin depot to or from a treasury under the control of the Government of the State shall be governed by instructions issued by the President in this behalf.
Save as provided above, the provisions of Part VI and subsidiary instructions issued thereunder shall regulate the procedure with regard to the matter aforesaid.
SECTION VIII
Transfer of moneys standing in the Government Account
26.The transfer of government moneys from one Treasury to another and between the currency chest balance and treasury balance of a treasury and between a treasury and the Bank shall be governed by such instructions as may be issued in this behalf by the Governor after consultation with the Reserve Bank of India. സർക്കാർ പണം ഒരു ട്രഷറിയിൽ നിന്ന് മറ്റൊന്നിലേക്ക് മാറ്റുന്നത്, ഒരു ട്രഷറിയുടെ കറൻസി ചെസ്റ്റ് ബാലൻസ്, ട്രഷറി ബാലൻസ് എന്നിവയ്ക്കിടയിലും ഒരു ട്രഷറിയും ബാങ്കും തമ്മിലുള്ള കൈമാറ്റം റിസർവ് ബാങ്ക് ഓഫ് ഇന്ത്യ.വുമായി കൂടിയാലോചിച്ച ശേഷം ഗവർണർ ഇതിനായി പുറപ്പെടുവിച്ച നിർദ്ദേശങ്ങൾക്കനുസൃതമായി നിയന്ത്രിക്കും.
The transfer of moneys from or to a small coin depot to or from a treasury under the control of the Government of the State shall be governed by instructions issued by the President in this behalf.
Save as provided above, the provisions of Part VI and subsidiary instructions issued thereunder shall regulate the procedure with regard to the matter aforesaid.
(b) A government servant supplied with funds for expenditure shall be responsible for such funds until an account of them has been rendered to the satisfaction of the Accountant General. He shall also be responsible for seeing that payments are made to persons entitled to receive them.
(c) If any doubt arises as to the identity of the government servant by whom an account of such funds shall be rendered, it shall be decided by the Government.
Inter-Government Transactions
29. (1) Save as provided hereinafter in this section, no transactions of the State with another government shall be adjusted against the balance of the State except in accordance with such directions as may be given by the Comptroller and Auditor General of India with the approval of the President to regulate the procedure for the accounting of the transactions between different governments.
(2) Moneys presented within the jurisdiction of another government for credit to the Government Account or a payment made by another Government as a withdrawal affecting the balance of the Government Account shall not be credited or debited to the Government Account except under express authority of the Accountant General of the receiving or the paying government concerned or any other Accounting Officer authorised in this behalf by the Comptroller and Auditor General of India.
State in the United Kingdom
SECTION XII
Supplemental
34 The Accountant General in the exercise of any of his functions under these rules shall be subject to the general control of the Comptroller and Auditor General of India.
35. Nothing in these rules, shall have effect so as to impede or prejudice the exercise by the Comptroller and Auditor General of India of the powers vested in him by or under the Constitution to make rules, or to give directions regulating the submission to the Indian Audit Department of the accounts kept in treasuries or in departmental offices and to be accompanied by such vouchers for their support as the Comptroller and Auditor General may require for purposes of audit.
(2) Nothing contained in this rule affects the validity of any order, instruction or direction contained in any authorized departmental regulation in force on the date of promulgation of these rules except in so far as such order, instruction or direction is inconsistent with or repugnant to any distinct provision contained in these rules.
(3) Notwithstanding anything contained in these rules, the operation of a Savings Bank Account of any person in a treasury of the State shall be regulated by the instructions contained in Appendix 3 to these rules.