PART V WITHDRAWAL FROM THE GOVERNMENT ACCOUNT SECTION I Rules applicable to Government Officers in general CHAPTER I GENERAL
162.(a) Save as hereinafter provided, bills presented by a departmental officer, personal claims preferred by a Government Officer and all cheques tendered at the treasury or at an authorised office of disbursement shall be duly receipted for payments and stamped, wherever necessary. Receipts, duly stamped, where necessary, for all other payments made on bills shall be given at the time of payment. Every bill or other document shall contain full details as to the amount and the nature of the claim, and all particulars necessary for the proper classification of the payment in the account. A bill or other document drawn by a government servant shall be signed and, when necessary, countersigned by the government servant competent to do so under the relevant rules. A bill or other document drawn in respect of a claim of a person who is not in government service shall ordinarily be signed or countersigned by the head of the department or some other responsible government servant belonging to the department concerned with the payment.
Explanation.—A bill is a statement of claims against the Government containing specification of the nature and amount of the claim either in gross or by items, and includes such a statement presented in the form of a simple receipt
A bill or other document becomes a voucher when it is only receipted and stamped “paid”.
(b) The treasury shall receive and carefully scrutinize all bills and other documents presented. If the Treasury or Sub Treasury Officer is satisfied that a bill or other document is in order and that the claim is one which he is authorised to pay, he shall sign a payment order on it. Payment shall then be made accordingly and entered the accounts.
(c) At a place where the treasury transacts its cash business through the Bank, the Bank 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 document shall, in the absence of a special rule or order to the contrary, be presented at the treasury for scrutiny and authorisation of the payment and after such scrutiny and authorization the Treasury Officer shall forward it to the Bank. At a district headquarters station where the district treasury transacts its cash business through the Banks, the Bank shall not conduct the business of the headquarters sub treasury, if there is any.
NOTE—Requisitions by the Accountant General or an Officer of the Indian Audit and Accounts Department authorised by the Accountant General in this behalf for obtaining Reserve Bank of India drafts for effecting monetary settlement of inter Governmental and other miscellaneous transactions need not be presented at the treasury, but may be presented at the bank direct without the express pay order from the treasury.
(d) Claims against the Government relating to the following departments shall be presented to the department Government servants concerned, who are authorized to draw cheques on the treasury in respect of all authorized expenditure.
(i) The Forest Department;(ii) The Public Works Department;(iii) The Public Health Engineering Department;(iv) The Harbor Engineering Department.
NOTE—The drawing officers of cheque drawing departments shall send a cheque for L.I.C. deductions direct to the concerned Divisional Manager of the L.I.C. along with the connected records.
(e) When a Government servant of another department authorized to incur expenditure against the appropriation placed at the disposal of any of the department specified in sub-rule (d) above, he shall have authority to draw cheques on the treasury as a disburser of the particular department whose funds are operated upon by him in the same way as a Government servant that department itself ;
(f) The detailed procedure to be followed by drawing officers in preparing bills, and other documents and the cheques to be exercised by the Treasury or the Bank before making any payment are laid down in Rules 163 to 269 below. Rule 15 to 25 of these rules also relate to these matters.
(g) The duties imposed on the Treasury Officer in the rules mentioned in sub rule (f) above shall be performed by the Forest Disbursing Officer in respect of payments made by him through cheques drawn on treasuries.
(h) In every case in which it is deemed necessary to utilize the treasury of other States or the agency of a bank or of a private banker for disbursement of any claims due by the Government, such claims shall, unless there are express orders of the Government to the contrary be presented in accordance with the procedure prescribed in these rules for presentation of claims at a government treasury.
FORM OF BILLS, ETC-
GENERAL TO ALL DEPARTMENTS
163. (a) A bill or other document presented at the treasury as a claim for the payment of any amount by the Government shall contain particulars of—
(1) the nature of the claim,(2) the amount claimed,(3) the period to which the claim relates if it arises periodically, e.g., a claim for pay and fixed allowances,(4) the orders sanctioning the charge, if it was incurred under special orders,(5) the authority for any deduction made in the bill,(6) the major head, minor head, sub head and detailed account head to which the charge (or each part of it) is debitable, and(7)the allocation of the charge between Governments (including the Central Government) and departments, if any, such allocation is necessary(b) Every bill or other document shall be prepared in the form prescribed under these rules or in the departmental manual or code concerned for bills or other documents of the kind in question. Such forms shall be printed in English *or in Malayalam or bilingually in English and Malayalam. As far as possible, all bills and other documents shall be prepared in English. When it is necessary to prepare a bill or other document in Malayalam, a brief abstract shall be endorsed on it in English stating the payee’s name, the amount claimed and the nature of the claim, and the drawing officer shall sign this abstract. When printed forms are not available, stenciled or typed forms may be used; but the use of the latter should be avoided as far as possible.
NOTE 1.—The entire Non-Gazetted establishments under the control of a drawing officer shall, ordinarily be treated as a single unit and a single bill shall be prepared for the claims relating to the entire establishment preferred on a day. A similar procedure shall be adopted for the preparation of Travelling Allowance bills, Overtime bills, and Contingent bills other than those payable to third parties by clubbing the same kind of transactions on the same day in one bill. In the case of amounts debitable to #more than one sub head of account, separate bills shall be prepared in respect of amounts debitable to each such head of account. In respect of charges debitable to plan expenditure a separate bill shall be prepared.
NOTE 2.—In respect of cases where the strict adherence of rules in Note 1 have been rendered impossible the reason therefore may be stated in the bill in the form of a certificate.
(c) Every bill or other document shall be filled in, in ink. Original copies of typewritten bills or other documents may, however, be honoured at the treasuries at the risk of the drawing officers. The total amount claimed shall, so far as the whole rupees are concerned, be written in hand, in words as well as in figures in ink. So also every bill or other document shall be signed in ink. The entry with ‘Below Rupees…………………’ should be recorded in red ink. The amount of paise may be written in figures after the words stating the number of rupees e.g. Rupees twenty five and parise 78. If there is no paise , the word ‘only’ shall be written after the number of whole rupees. e.g. Rupees twenty five only’. In either case, great care shall be taken to leave no space that could be used for making in interpolation.
The spaces left blank either in the money 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 be recorded (in words and figures) in the body of the bill in red ink. The amount so specified should be a sum slightly in excess of the total amount of the bill.
NOTE 1. —
*Use of ball point pen shall also be permitted for filling in bills and other documents presented to the treasuries.
NOTE 2.—
The detailed contingent bill shall, as far as possible be typewritten and presented .The total amount of the Bill and the endorsement shall however be made in hand in words as well as in figures in ink and shall invariably be signed in ink.
163 (d) No bill or other documents containing any erasure shall be presented at the treasury. Every correction or alteration in the total of a bill shall be separately attested by the full signature with date of the person who signs the receipt. Every correction or alteration in the payment order shall be similarly attested 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) When a charge is debitable to more than one major head of account, the drawer shall ordinarily present a separate bill for the amount debitable to each major head.
BILL FOR MISCELLANANEOUS PAYMENT
(f) Claims for which no other specific form has been prescribed shall be made in Form T.R. 42 e.g., claims for house building advances, advances for the purchase of motor car or other conveyances, etc.
NOTE—
Claims of Government servants for any advances of pay and for travelling allowances shall be preferred in the respective forms prescribed for claiming pay and travelling allowances.
(g) Unless the Government have expressly authorised it in the case of any specified office, no bill or other document and no payment order shall be signed by a clerk for the head of the office, even if it is customary for the clerk to sign letters for him when he is absent. No bill or other document and no payment order shall be signed with a stamp (facsimile). The head of an office may authorise a gazetted government servant serving under him to sign bills, other documents and payment orders for him but, if he does so, he shall communicate the government servant’s name and specimen signature to the treasury or treasuries concerned. A delegation of powers of this kind shall not in any way, relieve the head of the office of his responsibility for the accuracy of the bill, etc., and for the disposal of the moneys drawn from the treasury.
When a claimant or payee is unable to sign his name, he may furnish his signature on a bill or other document in the form of a mark or preferably a thumb/great-toe-impression. No payment shall be made on any bill or other document so signed, unless some person known to the treasury or bank, as the case may be appears with the payee and identifies him and attests his mark or thumb impression in token of his genuineness.
Similarly, when an illiterate person, who is unable to sign his name in any language, draws a cheque on the treasury or the Bank by furnishing his thumb/great-toe-impression on the cheque, no payment shall be made unless some person known to the treasury or the Bank, as the case may be, appears with the drawer and identifies him and attests his thumb impression in token of its genuineness. The person who attests the thumb impression should be one who is not employed in the treasury or the Bank and he should also furnish his address.
NOTE—
Bills affixed with facsimile signature of the authorised officer presented by the Posts and Telegraphs Department for telegram and trunk call charges, by the Municipalities and Corporations for water and electricity charges and by the Air India International and the Indian Airlines on account of their dues against Government (for passage fares, cargo and excess luggage charges) forming sub-vouchers of the contingent bills, may be accepted for payment, if otherwise in order.
163(h) When a rule or order requires that bills of a certain kind shall be countersigned before payment, no such bill shall be presented at the treasury until it has been duly countersigned.
NOTE—
On all bills on which countersignature is required before payment or which have to be enfaced for payment at a treasury or both, the words “contents received” which are usually printed above the place for the signature of the drawing officer should be struck out at the time the bill is first signed and before it is sent for countersignature or for enfacement for payment at the treasury. When the bill is received back, the words “contents received” should be written on it and signed and the bill then sent for encashment. All Treasury Officers should be careful to see that such bills are not paid unless they bear a second signature (acquittance of the officers concerned, below the words “contents received”.)
(i) When a bill relates to a charge incurred under a special order of sanction, the particulars of the order shall be entered on the bill, and a copy of it shall be attached to the bill and duly certified to be a true copy by the government servant who signs the bill.
*NOTE 1.—I
f an order of attachment against a government servant is received before a previous order of attachment against the same government servant, has been fully complied with, the recoveries shall be made by the disbursing officer so long as the total amount recoverable with reference to the attachment orders is within the maximum limits prescribed in Article 102, Kerala Financial Code, Volume I.
NOTE 2.—
If a new attachment order has the result of increasing the amount beyond the maximum limits prescribed, the disbursing officer shall return the attachment order to the Court concerned with a statement showing:—
(i) Particulars of the existing attachment.(ii) Particulars of the amount withheld and paid into the Court concerned upto date in respect of the existing attachment; and(iii) (a) the balance amount available to be recovered after effecting the existing attachment.—
(b) the actual attachable amount.
(j) The drawing officer shall deduct from a bill for the pay, etc., of an establishment any amount attached by a prohibitory order of a court of law. He shall attach to each establishment pay bill, in which any such deduction is made, an advice list containing particulars of the suit, the name of the government servant whose pay is attached and the amount deducted from the bill. When the court which issued the attachment order is not suited at the headquarters of the treasury which pays the bills the drawing officer shall also attach to the bill a postal money order form duly prepared for the remittance of the amount by the Treasury Officer to the court. The commission payable to the post office on the money order shall be shown as a deduction in the bill as well as the amount to be remitted. The procedure to be followed by the Treasury Officer for remitting such amounts to the courts is laid down in Rule 211 and also the procedure that he should follow in paying attached amounts to courts located at this headquarters.
(k) Recoveries from the salary of government servants on account of dues to co-operative societies registered under the various Co-operative Societies Acts, where such Acts impose a statutory obligation on the Government to make such deductions, shall be made by the drawing and disbursing officers in the case of non-gazetted government servants who do not draw their own bills, and in other cases, by the treasury Officers or other disbursing officers concerned, as the case may be, in accordance with such procedure as may be laid down by Government from time to time.
(l) Deductions made in bills shall, where required by the rules relating to such deductions, e.g., Provident Funds, Postal Life Insurance, State Life Insurance (Official Branch), etc., be supported by schedule in the prescribed form detailing the deductions made Schedules for Provident Fund deductions shall be prepared in Form T.R. 104. If such deductions are made in a bill in respect of two or more subscribers whose accounts are maintained by different Audit Officers separate schedules shall be attached to the bill in respect of the deductions which are to be accounted for by each Audit Officer.
When recovery is made from occupants of Government residential buildings by deductions from pay bills, one copy of the demand statement, which will be rendered in duplicate in T.R. 43 giving particulars of the recoveries shall be attached to the pay bills. After the recovery has been made, the remaining copy of the demand statement shall be returned to the authority from which it was received after noting the amounts recovered and recording a certificate to the effect if the recoveries are in order, that the recovery has been made and the emoluments are correct.
When recovery is made on account of an interest-bearing advance a schedule of recovery in Form T.R. 106, separately for each type of such advance, shall be attached to the bill in which the recovery is made. In the case of such recoveries from the claims of non-gazetted government servants, the drawing officer shall certify on the recovery schedule attached to the bill for the month of February encashed in the month of March every year that the balance shown as outstanding therein have been accepted as correct by the government servants concerned.
Where recovery is made on account of an advance of pay or traveling allowance, or both sanctioned to a government servant on transfer, a schedule in the following form shall invariably be attached to the pay or traveling allowance bills in which the recovery is made.
| Name of the Government Servant | District, department and the month in which the advance was drawn | Amount of the original advance | Amount recovered in the bill | Balance yet to be recovered | Remarks |
| 1 | 2 | 3 | 4 | 5 | 6 |
Disbursing officer, that is, Treasury Officer in the case of gazetted officers and heads of offices in the case of non-gazetted officers should, as required by section 289 of the Indian Income Tax Act, 1961 issue to the person from whose salary income tax is deducted at source, an annual consolidated receipt in Form T.R. 44 for the tax so deducted during a financial year. *The Treasury Officer shall not accept the salary bills for the month of February and August every year, unless such bills contain a certificate, from the concerned Self Drawing Officers in the case of gazetted bills and Drawing and Disbursing Officers in the case of establishment pay bills to the effect that profession tax due to the Corporation/Municipality/ Panchayat from the officers/ employees for the half year concerned is remitted and details of remittance communicated to the authorities concerned.
(m) No copies of orders regarding promotions and similar changes or of correspondence, etc., regarding a claim shall be attached to any bill or other documents.
(n) When payment is desired wholly or partially in Government drafts, a formal application for them shall be presented with the bill, and the manner in which payment is desired shall also be indicated in the drawer’s receipt on the bill.
(o) When the drawer of a bill other than a bill for pay, allowances, leave salary or pension, desires that the treasury should remit the whole or a part of the amount of the bill to a person or persons (other than the drawer) by postal money order, the necessary money order form or forms duly filled up, except for the date and the Treasury Officer’s signature, shall be presented with the bill, and the drawer shall show both the amount to be sent by money order and the commission due on it as deductions in the bill.
Exception—The money order forms relating to payment of the bill for the Police Department and bus warrants to bus owners shall be signed by the drawing officers instead of by the Treasury Officers. (See Article 98 of the Kerala Financial Code.)
(p) A head of an office whom the Government have specially authorised to send bills of a specified kind of the treasury by post shall send along with each such bill, a postal money order form duly filled up except for the date and the Treasury Officer’s signature. The money order commission shall be treated as a contingent charge of the drawing officer and not shown as deduction in the bill.
Exception.—The money order commission for the remittance of pay and allowances of Government Medical Officers employed in out of the way places shall be debited to the contingencies of the remitting treasury.
(q) When the drawing officer desires that the treasury should pay to some other person the amount of a bill, cheque or other document drawn by him, except those relating to the claims of government servants he shall specifically endorse on it and sign an order to pay to that person specifying his name as well as his designation. All such bills, cheques or other documents preferable at a treasury for payment being non-negotiable instruments, can be endorsed only once in favour of the specific party to whom the money is to be paid:
Provided that—
(1) when the endorsement is made on a bill or cheque in favour of a banker, a second endorsement can be made by the banker in favour of a messenger or an agent for collection only;
(2) in the case of a contingent bill which has been endorsed in favour of a firm of suppliers or private parties under the provisions of Rule 188 (viii), the firm of the private party can re-endorse to its banker or to a messenger for collection only and the banker can in turn endorse it to a messenger or an agent for collection only. Thus, in all three endorsements are permissible in such cases provided that, of the three, one is to the payee’s banker and one is to a messenger or agent for collection only; and
(3) an agent may, notwithstanding anything contained in (1) and (2) for the purpose of collecting the bill or cheque endorse it in favour of his messenger.
Explanation.— *In this rule a Banker includes Post Office Savings Bank and Treasury Savings Bank and an ‘Agent’ means any banks including Post Office Savings Bank and Treasury Savings Bank acting as a collecting agency for and on behalf of the payee’s banker.
NOTE—(1)
Cheque drawn directly on the Bank without the intervention of the Treasury Officer are negotiable instruments and are not subject to the provisions of this Rule.
NOTE—(2)
When an illiterate person endorses a bill or other document by means of his thumb impression, he should affix the thumb impression in the presence of the Treasury Officer and have it attested by a person well-known to the Treasury. The person attesting the thumb impression should be one who is not employed in the Treasury or the Bank and he should also furnish his address.
(r) A government servant shall not issue a copy of any bill or other document which has already been paid on the allegation that the payer’s copy has been lost or is not available, although a certificate may, when necessary, be given that on a specified day a certain sum was paid to a certain person on a certain account. A fee of one rupee shall be levied for each certificate issued to a private party. This prohibition extends only to the issue of a copy on the allegation that the payee’s copy has been lost or is not available, and does not apply to a copy marked “Not payable at the treasury” and tendered at the treasury with the original in accordance with the rules.
If a bill or other document that has been passed for payment at the treasury is alleged to have been lost before payment, the government servant who drew the original bill or other document shall ascertain from the treasury whether payment has already been made on the original or not, and shall request the treasury not to make payment on the original if presented subsequently. If the treasury has not made payment on the original, he may issue a duplicate which shall bear distinctly on its face the word “duplicate” written in red ink.
NOTE—(1)
In determining whether the receipt obtained in respect of an amount drawn on a bill preferred against Government should be stamped or not, the net amount of the bill and not the gross amount payable should be taken into account, unless the receipt is exempted under exceptions referred to above.
NOTE—(2)
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—(3)
A single receipt, stamped where necessary given by a payee in acknowledgement of several payments or a lump sum payment, either in cash or by cheque, made to him, on one occasion, shall constitute a valid quittance 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 authorised to drawn cheques or sign ^bills payable at a treasury shall send a specimen of his signature to the Treasury Officer in Form T.R. 74A duly attested by his superior officer or another officer whose specimen signature is already on record with the treasury. When such an officer hands over charge of his office to another, he shall likewise send a specimen of the signature of the relieving officer duly attested by him (relieved officer) to the Treasury Officer concerned.
NOTE—
The specimen signature of every non-gazetted Drawing Officer shall be attested by his Gazetted Controlling Officer or official superior;
CHAPTER II
PAY AND ALLOWANCES (INCLUDING LEAVE SALARY)
OF GOVERNMENT SERVANTS
- Gazetted government servants
164.(a) In the absence of any special order of the government to the contrary, a gazetted government servant may draw the bills for his own pay, allowances and leave salary based on the pay slip or the leave salary certificate issued by the Accountant General. A claim by gazetted government servant for pay and fixed allowances shall be presented on a bill in Form T.R. 46. 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.
𝗤41 A gazetted Government servant may draw the bill for his pay and allowances based on the pay slip issued by……………..
(A) Head of Department
(B) Accountant General
(C) Head of Office
(D) Bank Manager
NOTE 1—
Gazetted officers are authorised to draw their pay and allowances provisionally without pay slip from the Accountant General up to a period of 3 months after the expiry of sanction to the continuance of posts, at the same rate as they were drawing in these posts on the basis of a certificate in Form T.R. 112 being attached to the pay bill. The certificate should be signed by the Controlling Officers authorised to sign their T.A. bills. In cases where the officer is himself the Controlling Officer for T.A claims the certificate should be obtained from the next higher authority. In cases where further delays are anticipated necessitating continuance of such provisional payment of salary beyond the period of 3 months, the officer concerned shall have to approach the Audit Officer through his Head of Department for authorisation of provisional salary explaining the circumstances for the delay in issue of sanction for the continuance of post.
NOTE 2—
The Gazetted Officers specified under item(1) to (4) below shall be allowed, without insisting on the production of pay/leave salary slip from the Accountant General, to draw their pay and allowances at the rates indicated against each for a period of three months or till the receipt of the pay/leave salary slip from the Accountant General whichever is earlier.
(b) When a gazetted government servant draws his first pay bill on being appointed to a post in government service for the first time or on being reemployed after resignation, or forfeiture of past service, he shall attach to the bill a certificate from the authority to whom he reported for duty on first appointment that the health certificate required by rule 13 of Part I of the Kerala Service Rules has been furnished by the officer. His copy of the pay slip shall also be attached to the bill.
(c) A claim by a gazetted government servant for traveling allowance shall be presented on a bill in Form T.R. 47. When the government servant has travelled by a circuitous route, he shall state the reason for doing so in the bill. When he claims actual expenses, he shall, in the absence of any order to the contrary, set them out in detail. When he claims travelling allowance on account of any members of his family, he shall furnish a certificate showing the number and relationship to himself of the members of his family on account of whom he makes the claim and all other relevant details. When he claims the cost of carriage of personal effects or a conveyance, etc., he shall furnish the receipt granted by the railway or steamer company for the amount actually paid. A travelling allowance bill shall be countersigned by the controlling officer referred to in rule 113 of Part II of the Kerala Service Rules unless the claimant has been declared to be his own controlling officer (See rules 113 and 115 of Part II of the Kerala Service Rules).
(d) When any special pay, allowance, honorarium or other recurring additional remuneration is claimed in a bill by a gazetted government servant for any additional or part time work rendered by him, the following certificate issued by the Head of the Office or Institution in which the work is rendered shall be attached to the bill:¬
“Certified that Sri/Smt……………………(Name and designation) has
actually discharged during the period from…………….to……..…………………the
duties for which the remuneration of…………………………………..is claimed.
Dated signature……………………….
Name………………………………….
Designation……………………………”
165.(a) Pay, leave salary and travelling and other allowances payable to a gazetted government servant in India shall be paid on his personal claim and to his personal receipt and not otherwise, except as provided in rule 167 or with the Government’s special sanction in each case. The government servant may, if he wishes, send a messenger to the Treasury or the Bank with a separate letter requesting that the moneys be sent through him, and the moneys shall then be handed over to the messenger, but only on the strict understanding that the Government accept no responsibility whatever for any fraud or misappropriation in respect of any moneys, cheque or bill handed over to him.
(b) Subject to any orders or procedure that may be prescribed by the Government, the leave salary of a gazetted government servant, when payable in India, shall be drawn from the treasury from which his pay was being drawn immediately before proceeding on leave and he should make his own arrangements, where necessary for getting his leave salary remitted to him. He shall not begin to draw the leave salary without producing a leave salary certificate in Form No. 48 from the Audit Officer who audited his pay before he proceeded on leave. In case where a period of leave is followed by transfer, such portion of the leave salary as could not be drawn at the old station may, however, be drawn at the treasury from which the pay in respect of the new post is drawn.
(c) If gazetted government servant signs his bill himself, he must either appear in person at the place of payment or furnish a life certificate signed by a responsible officer of Government or some other well known and trustworthy person. If he draws his leave salary through an authorised agent, the agent whether he has or has not the power of attorney, must either furnish a life certificate as aforesaid, or execute a bond to refund over payments. A life certificate may be given periodically, a bond being given to cover intermediate payments not supported by the life certificate.
(d) No gazetted government servant may draw a changed rate of pay, leave salary or fixed allowance, unless the bills in which he claims it is accompanied by a letter from the Accountant General authorising the changed rate. A fresh authorisation from the Accountant General is also required when there is a change in designation of a gazetted officer, even if there is no change in emoluments. The Accountant General shall issue these letters as early as possible, but when any such change occurs near the end of a month or takes effect from a date which cannot immediately be ascertained and cannot be fixed by a certificate of transfer of charge appended to the bill, the government servant concerned should draw his bill at not more than the old rate, if he does not receive the letter of authority by the end of the month.
NOTE—1 In case, where, on the expiry of leave, an officer is appointed to the same post from which he proceeded on leave, he shall draw bills for his pay and allowances from the date of his assumption of such charge on the basis of the authority for pay and allowances issued to him by the Accountant General before his proceeding on leave and, if such authority has been superseded, on the basis of such revised authority for pay and allowances.
NOTE—2 In the case of payment of dearness allowance and other allowances to the Gazetted Officers sanctioned by Government from time to time, a general letter of authority shall be issued by the Accountant General to the Treasury Officers authorising them to make payments thereof to the Gazetted Officers on the basis of the rates prescribed by the Government without a specific authority from the Accountant General for each individual case.
NOTE—3 Transfers from one post to another in groups of posts like¬
(a) Munsiff, Principal Munsiff, Additional Munsiff;
(b) Sub Judge, Additional Sub Judge; and
(c) Tahsildar, Special Tahsildar, etc., will be treated as involving a change in designation, only in case any change in emoluments is involved.
166.(i) At his written request, the pay bill of a government servant who is permitted to draw his own bills may be made payable to some well-known banker or agent provided that the receipt of the banker or agent shall not be accepted as a final acquittance, unless the bill itself is duly endorsed in favour of the banker or agent by means of a distinct pay order. The receipt of the banker or agent alike, if it is recorded on the bill itself or separately, shall be stamped unless the receipt on the bill has already been duly signed and stamped by the government servant himself. No re-endorsement of such a bill by the bank or agent otherwise than to a messenger for collection shall be recognised [See also the second paragraph of Rule 163(q)].
(ii) No government servant or other individual shall be recognised as an “agent” for the purpose of this rule or the next one unless he holds a valid power of attorney to act for the government servant concerned.
167. (a) A gazetted government servant who claims leave salary or vacation allowances or subsistence allowance otherwise than through a bank or agent shall, either appear in person at the place of payment or furnish a life certificate showing that he was alive on the last day of the period to which the claim relates and signed by a responsible government servant or if there is no such government servant at the place where the gazetted government servant resides, some other well known and trustworthy person. A gazetted government servant may draw his leave salary or vacation allowances or subsistence allowance through a well known bank or agent (See the previous rule) if he gives the bank or agent a power of attorney for the purpose of leave his signed bills with the bank or agent for presentation, provided that, unless the bank or agent has executed an indemnity bond in Form T.R. 49 or Form T.R. 50 duly stamped, as security for the refund to the Government of any over payment to the government servant, a life certificate showing that the government servant was alive on the last day of the period to which the claim relates and signed by a responsible government servant, or, if there is no such government servant at the place some other well known and trustworthy person shall be furnished along with each bill. Life certificates may be furnished at intervals, as may be convenient, provided that an indemnity bond has been executed which will cover intermediate payments not supported by a life certificate.
The Treasury Officer shall enter the particulars of all powers of attorney furnished with reference to this rule in the register (in Form 16 of the Government Securities Manual) kept in the treasury for the purpose.
NOTE— When separate bills for leave salary, vacation pay, etc., relating to different periods are presented and paid simultaneously it is not necessary to furnish separate “Life Certificates” for the different periods. Only one certificate in respect of the date of presentation of the bills should be enough.
Exceptions— In the following cases the life certificates should not be insisted on:—
(i) when the arrears of leave salary are drawn by a Gazetted Officer after he has resumed duty;(ii) when the leave salary is claimed in the same bill as the duty pay for the period following that of leave salary; and(iii) when the report of taking over charge after the expiry of leave has already been sent to Treasury Officer.
(b) An indemnity bond executed by a bank or agent for the purpose of drawing pay, etc., on behalf of a single government servant shall be in Form T.R. 50
When a well known bank (or a firm or agents acting as bankers) of good standing has a number of constituents who are government servants and desire to draw their pay, etc., through it, the Government, in consultation with the Accountant General, may, if they think fit, permit the bank (or firm) to execute a single indemnity bond in respect of all pay, etc., drawn by it from the Government on behalf of such government servants. Such a bond shall be in Form T.R. 49 and shall be duly stamped. Appendix 9 contains lists of the banks, etc., which have executed such bonds. All indemnity bonds whether in Form T.R. 49 or Form T.R. 50 shall be properly stamped.
The authority competent to accept the indemnity bond on behalf of the Government shall, before accepting the bond, verifies that the person who signs a bond of indemnity on behalf of a firm or bank has authority to bind it.
Indemnity bonds in Form T.R. 50 executed by a bank or agent for the purpose of drawing pay, etc., on behalf of a single government servant shall be kept in the custody of the Treasury Officer. General indemnity bonds in Form T.R. 49 for the purpose of drawing pay, etc., on behalf of government servants of the Kerala Government alone shall be kept in the custody of the Government.
No endorsement of a bill drawn on behalf of a government servant by a bank or agent permitted to draw the Government servant’s pay, etc., under this rule shall be recognised with the exception of an endorsement to a messenger for collection.
(c) A bond in Form T.R. 49 executed by an unincorporated firm requires that information be given to the Government at once if there is any change in the constitution of the firm. As soon as any such information is received, the new partnership shall be required to execute a fresh bond in Form T.R. 50 by a specified date or acknowledge in writing that it is bound by the existing bond by which the old partnership was bound, if it wishes to retain the privilege of drawing pay, etc., on behalf of government servants.
*168. (a) Place of Payment.—The claims of a Gazetted Government Servant shall be drawn from the District/Sub Treasury to which his institution is attached either under the orders of the Accountant General for under the orders of the Director of Treasuries or in accordance with the notifications published by the Government realigning the jurisdiction of District/Sub Treasuries.
(b) When any pay is due in India to a government servant who is absent from India, he should make his own arrangements to receive it in India.
Provided that when the government servant has finally quitted India and it is not possible for him to make his own arrangements for receiving his pay and allowances in India, payment may be made to him through the High Commissioner for India or through the India Office.
NOTE—When a government servant who is away from the State on study leave or undergoing a course of training, etc., desires payment of his leave salary or pay and allowances within the State, the procedure prescribed in Rule 165 (c) should be followed.
*Substitution [G.O.(P) 89/82/Fin., dated 25th February, 1982]
(c) When a government servant is transferred from one district to another within the same Audit Circle, the last pay certificate granted to him should specify last the regular monthly payment and his entire pay for the month in which the transfer takes place should be paid in the new district, except as provided in Article 87 (d) of the Kerala Financial Code. Payment on account of his claims for travelling allowance arising in the old district in respect of journeys performed before the transfer may also be made in the new district, provided that the controlling officer for the old post certifies that claims are correct
(d) A government servant who is transferred may be allowed to draw an advance of pay on transfer at his new station within a month of his arrival there, if his last pay certificate show that he did not draw any such advance at his former station. A government servant, who receives an order of transfer during his leave, may draw an advance of pay and travelling allowance from the treasury from which he drawn his leave salary.
NOTE—The drawal of advance under the above rule is subject to the condition that the government servant concerned is entitled to and has been sanctioned by the proper authority an advance of pay under Article 260 of the Kerala Financial Code.
B. Non-gazetted Government Servants
169. (a) *The pay and allowances of an establishment should be drawn by the gazetted officers-in-charge of it.
Exception.—(1) Such classes of non-gazetted officers as are mentioned in Appendix 10 may draw bills relating to the pay and allowances of their own and their establishment without counter signature provided they possess the prescribed test qualification which should be certified in the bill. If they do not possess the prescribed test qualification the bill should be countersigned by the Controlling Officer referred to in Rule 113 of Part II of the Kerala Service Rules.
(2) A Government Servant who is reverted from a Gazetted post to a Non-Gazetted post may draw his arrear claims for pay and allowances in respect of the period of Gazetted service in bills in Form T.R. 46 on the strength of the pay slip/letter of authority issued by the Accountant General. Such bills being subject to countersignature by the Gazetted controlling Officer. In such cases, the surrender of Last Pay Certificate as required in rule 19 of the Kerala Treasury Code to the Treasury Officer is not necessary.
NOTE.—(i)In the case of non-gazetted heads of offices having separate establishment of their own their pay and allowances shall be drawn in their Establishment Pay Bills.
NOTE.—(ii) In the case of non-gazetted officers like Co-operative Inspector of Co-operation Department, Junior Engineer, Industries Extension Officer etc., who have no separate establishments of their own, their pay and allowances shall be included in the establishment bills of their Controlling authority.
NOTE.—(iii) The pay and allowances of Policemen and Sub Inspector of Police should be included in the establishment pay bills of the concerned Superintendent of Police.
NOTE.—(iv) The claims on account of pay and allowances of the Non-gazetted personnel should be deemed to arise at the station where the drawing officer who draws the claims is stationed.
NOTE.—(v)The aforesaid provision and note (i) to (iii) above apply only for the drawal of pay and allowances of the concerned persons and do not extend to the drawal of Travelling Allowance claims for which the provision of rule 178 Kerala Treasury Code Volume I shall apply.
(b) Form T.R. 51 shall be used for bills for the pay, fixed allowances and leave salaries of Non-gazetted government servants drawn by the head of the office for disbursement to them. *A single bill shall be prepared in three parts for the following classes, if it exists:—
(i) Permanent Establishment.
(ii) Temporary Establishment.
(iii) Establishment for whom no service books are maintained.
This amendment shall be deemed to have come into force with effect from 1st April, 1980.
With the exceptions mentioned in Rule 171, the name of every substantive, officiating or temporary government servant 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 date of the order sanctioning it and the name of the authority which passed the order shall be entered. The rate of pay, etc., claimed shall be shown against each name in column (2). If the payment of any claim for the month to which the bill relates if postponed, it shall not be omitted from the bill, but the amount 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 part of the month, the number of days, for which it is claimed shall be entered either against the government servant’s name or in a note at the foot of the page. The part of a bill relating to each section (See Article 86 of the Kerala Financial Code) shall be marked off in red ink. The component items of an establishment bill shall be checked, and the total shown in the bill shall also be checked by adding up the items. If the bill relates to a small establishment the drawing officer shall either check it himself, or have it checked by a gazetted government servant under his order, before he signs it. If the bill relates to a large establishment, the drawing officer shall ensure that the whole bill is thoroughly checked by someone other than the clerk who prepared it, and shall himself check a part of the bill or arrange for a gazetted government servant to do so, before he signs it.
*NOTE. 1—In the case of non-gazetted officers, the drawing officers who are authorised to draw pay and allowances of the establishment in accordance with sub rule (a) of rule 169 are empowered to draw the pay and allowances of their establishment provisionally upto a period of 3 months, after the expiry of sanction to the posts at the same rate as they were drawing in these posts pending sanction for the continuance of the posts on the basis of a certificate in Form T.R. 113 being attached to the pay bill. In such cases where provisional payment is authorised, the fact should be noted both in the office copy and fair copy of the pay bill. When the sanction for the continuance of temporary posts is received, the number and date of Government Orders should be noted in red ink in the office copy of the pay bill and attested by the Drawing Officer. It shall be the responsibility of the drawing officer concerned to intimate the fact of provisional payment immediately to the higher authorities for obtaining sanction for the continuance of temporary posts in such cases.
Exception—The pay and allowances (including leave salary and travelling allowances) of the following classes of officers shall be drawn separately in the form provided for gazetted officers instead of being included in the pay bill of the establishment. But they should be treated for purposes of audit, etc., as other non-gazetted officers:¬
(1) Supervisors, Junior Engineers, Head Draftsman and Overseers of the Public Works Department.(2) Rangers and Deputy Rangers of the Forest Department.(3) Inspectors of Co-operative Societies.(4) [Deleted](5) Superintendents of Rescue Homes and the Assistant Superintendent, Rescue Home, Ernakulam.(6) Sub Inspector of Police.(7) Inspectors of Plantations.(8) Sub Officers of Fire Force Department.(9) Overseers of Rural Housing Cells of the Village Housing Project Scheme one for each district.(10) Industrial Extension Officers.(11) Claim Inspectors working in the accident Insurance Branch of the State Insurance Department.(12) Junior Electrical Inspectors of the Electrical Inspectorate.
However, the bills for pay and fixed allowances of each of the above officers should be countersigned before payment by a gazetted officer in control over him; or by the head of the department, at the discretion of the latter and the traveling allowance bills should be countersigned by the controlling offices referred to in Rule 113 of Part II of the Kerala Service Rules.
Copies of all orders of appointment, promotion, transfer or leave of the above classes of officers should be sent to the Accountant General.
NOTE. 2—The stipend and kit allowance payable to Sub Inspector Cadets who are undergoing training in Police Training College shall be drawn consolidated in establishment pay bills on the basis of an attendance statement prepared under due attestation of the Principal, Police Training College and disbursed on proper acquittance through the Inspector, Training Team.
NOTE—3 The shift allowance payable to the staff of the Printing and Stationery Department shall be drawn in Form T.R. 51A.
(c) The leave salary of a non-gazetted government servant on leave cannot be drawn in India, except over the signature of the head of his office; and the latter is responsible for any overcharge.
The leave salary of a non-gazetted government servant holding a permanent post in one office and officiating in a post in another office may be drawn at the office from which he proceeded on leave, if he would have continued in that office but for his leave and is expected to return to it on its expiry. No last pay certificate should be issued in such cases but the fact of the government servant having gone on leave should, however, be intimated to the head of the first office so that he can show the necessary arrangements in the absentee statements of his office. The bills in which leave salary is drawn should also indicate the permanent post on which the absentee holds a lien to facilitate correct classification of leave salary.
In the case of a non-gazetted officer whose substantive appointment is not a local appointment, but simply that of a member of a State staff, leave allowances should be drawn either at the place where the office of the head of his department is located, by the head of his department or at the place where his salary was last disbursed and in the latter case, if he was not himself the head of an office, he should be regarded as attached to the office in which he was last employed, and the head of that office should draw the leave allowances and he regarded as responsible for over charges.
170. If for any reason the rate of leave salary to be drawn on behalf on a non-gazetted government servant on leave is not known (e.g., when the kind of leave to be granted has not been settled by the sanctioning authority), the pay to which he would have been entitled if he had remained on duty shall be entered in red ink in the money column of the bill intended for entering leave salary and the amount shall be left undisbursed and treated as held over till the rate of leave salary becomes known. When a drawing officer claims leave salary based on average pay on behalf of any government servant he shall sign and attach to the first bill in which the claim is made a statement of the calculations determining the amount of leave salary claimed. If any pay drawn outside the government servant’s substantive office or section enters into the calculations, the statement shall include references to the vouchers on which, or the office in which, such pay was drawn. When a drawing officer claims leave salary based on actual pay on behalf of any government servant, he shall sign and attach to the bill a certificate that the leave salary is claimed at the same rate as the substantive pay of the government servant on the day immediately preceding that on which the leave commenced within the meaning of the note under Rule 93, Part I of the Kerala Service Rules. This certificate is however not necessary in the case of maternity leave even though leave salary is claimed at the same rate as full pay.
NOTE.—No statement of the calculations determining the amount of leave salary claimed need be attached to pay bills in respect of those Government servants whose names are omitted from the bill (See Rule 171 below:)
171.The names of government servants of the following classes may be omitted from pay bills:—
(i) Government servants for whom service books are not required to be maintained (Vide Rule 172 of Part III of the Kerala Service Rules.)(ii) All government servants in last grade service.
Each bill from which names have been omitted in accordance with the rule shall contain sufficient information to enable the treasury and the Accountant General to apply the necessary arithmetical checks and the drawing officer shall certify on it as follows:—
“Certified that every government servant on whose behalf pay or leave salary is claimed in this bill has actually been on duty or on authorised leave, as the case may be, during the month for the period on account of which his pay or leave salary is claimed and that full details of the names of the government servants concerned and the emoluments drawn for them working upto the total included in this bill have been duly shown in the office copy”.
The government may in consultation with the Accountant General extend the provisions of this rule to other specified classes of establishments, when the entry of names in the bills is not essential for audit purposes.
Claims on behalf of government servants whose names are omitted from a bill under this rule shall not be included in a single item except so far as they are identical in all respects. For example, a claim for the whole month for five Head Constables each of whom draws a pay of ` 57 a month may be entered as a single item. Claims on behalf of government servants with different designations or government servants who have the same designation but draw pay at different rates or for different periods shall always be shown separately.
172. The drawing officer shall have the office copy of every pay bill relating to government servants of the two classes mentioned at the beginning of Rule 171 prepared separately so as to show full details of names, leave, etc. Total of this pay bill shall then be entered in the pay bill for government servants of other classes and the drawing officer shall see that the grand total of the latter agrees with the total amount shown in the fair copy.
The “pay of menials” charged to “contingencies” shall not be included in establishment pay bills—See Appendix II.
173. Absentee statement.—The drawing officer shall ordinarily attach an absentee statement in Form T.R. 52 to the monthly establishment pay bill if any person other than a last grade servant has been absent during the month on leave (other than casual leave), or deputation, or suspension, or without leave or if a post has been left vacant substantively, whether or not any government servant officiated in it (c.f. Note 5 on the form itself). When signing the absentee statement the drawing officer shall see that a diagonal line is drawn across the blank space, if any, below the last entry. If no such government servant has been absent otherwise than on casual leave during the month the drawing officer shall sign second certificate printed on the establishment pay bill. Form T.R. 52 also makes provisions for separate statements of substantive changes in regard to members of the establishment and must, therefore, be filled up and attached to the monthly establishment pay bill, whenever there has been any change that has to be included in these statements of substantive changes, even if there is no entry to be made in the absentee statement proper.
When the scale of an establishment is fixed for the State or a District, the controlling authority shall submit to the Accountant General, not later than the date fixed by the latter, a consolidated absentee statement for each month showing the complete chain of arrangements. The head of an office need not attach an absentee statement in Form T.R. 52 to his monthly establishment pay bill so far as it relates to any establishment the scale of which is fixed for the State or a district.
174. First drawal of pay.—When the name of a government servant appointed to a post other than in the last grade service appears for the first time in the pay bill of an establishment, the previous post in government service, if any held by him shall be stated and a last pay certificate attached showing the date of handing over charge advance, outstanding, etc. If he was not holding any such appointment previously or is re-employed after resignation or forfeiture of past service the drawing officer shall furnish a certificate in the bill to the effect that the health certificate required by Rule 13 of Part I, Kerala Service Rules has been obtained from the competent authority and filed in the office. In the case of non-gazetted government servant mentioned in Exception to Rule 169 (b) above instead of the drawing officer the Gazetted Officer countersigning the bill shall record the necessary certificate in the bill.
175 Increment.—
(a) A register of increment” will be maintained by the Drawing Officer, in Form 9A
prescribed in Volume II of Kerala Financial Code.
When an increment is claimed the drawing officer will make a note in red ink against the relevant claim in the pay bill. Increment raising pay to `………………… with effect from ………………….. authorised and noted in the Service book.
NOTE.—Also see Articles 89, 90 and 91 of the Kerala Financial Code, Volume I.
(b) When an increment claimed, has been specifically withheld/operates to carry the government servant over an efficiency bar/is conditional on the acquisition of departmental tests or completion of the period of probation, a copy of the order issued by the competent authority, sanctioning the increment and specifying that the order is fit to cross the efficiency bar/has passed the departmental examination(s) or completed the period of probation satisfactorily, as the case may be, should be attached to the pay bill in each case in addition to the notings required under (a) above. In case the increment claimed involves reckoning of broken periods of service an explanatory memorandum showing briefly how the date of increment has been arrived at, shall also be attached to the bill.
176. Arrear bills:
Arrear pay shall be drawn on a separate bill and not in the ordinary monthly pay bill.The amount of arrears claimed for each month shall be entered separately in the bill with a reference to the bill from which the amount was omitted, or withheld or in which it was recovered by deduction. If the claim relates to an allowance or special pay newly sanctioned, the name of the authority which sanctioned it and the number and date of the sanction order shall be entered in the bill. Arrear bills may be presented at any time subject to the conditions prescribed by the Government in that regard (See Articles *52 to 58 of the Kerala Financial Code) and may include as many items as are necessary. The drawing officer shall certify in every arrear bill that no part of the amount claimed has been drawn previously. A note of the arrear bill shall invariably be made in the office copy of the bills for the period to which the claim pertains, over the dated initials of the drawer of the arrear bill, in order to avoid the risk of the arrears being claimed over again.
NOTE—1
A travelling allowance bill presented after the end of the month succeeding that in which the journeys covered by the claims are performed shall be treated as arrear bill for the purpose of this rule.
NOTE—2
The pay of a person, transferred from one Local Fund or Municipality to another or from government service to service under a Municipality or Local Fund or Vice versa, upto the date of his transfer, should be drawn on a separate bill of the office from which he is transferred and disbursed to him. His pay for the period of joining time and for the rest of the month should be drawn in the pay bill of the establishment to which he is transferred.
NOTE —3 Arrears of pay and allowances, if any, due to a gazetted government servant in respect of a non-gazetted post held by him prior to his promotion to the gazetted post, should be drawn and paid to him by the drawing officer of his last non-gazetted post and a revised Last Pay Certificate issued to the Gazetted Officer concerned with copy to the Treasury Officer.
NOTE —4 Where arrears of pay and allowances of government servant who is transferred from one Division/Office/Department to another and in respect of whom last pay certificate has been issued has to be drawn and disbursed by the drawing and disbursing officer of the Division/Office/Department to which the government servant is transferred he shall prepared “Due and Drawn Statement” in respect of arrears of pay and allowances of such government servant and send it to the office from which the government servant has been transferred for verification of the claim. The latter office shall check these statements, make entries in their records (i.e., in the office copy of the bills) and return to the concerned drawing and disbursing officer with a certificate to the effect that the arrears relating to the government servant have been noted in the relevant office copies of bills. On receipt of the “Due and Drawn Statement” with the certificates, the drawing and disbursing officer shall prepare the arrear bills of the government servant in the proper form, record the necessary certificate and draw the bill from the Treasury and disburse the arrears to such government servant on proper acquittance. The expenditure on this behalf shall be debited to the budget provisions of the office in which the government servant is serving at the time of drawing the arrears.
177. Private police guards and additional police.—
The cost of police guards, whose services are placed at the disposal of private parties is recoverable monthly in advance. The drawing officer who draws bills on the treasury for the charges on account of such guards shall certify on each bill that the full amount due has been recovered from the parties concerned and credited into the treasury and shall attach to the bill a memorandum in Form T.R. 54 in duplicate giving particular of the total amount recovered towards the charges included in the bill and the numbers and dates of the chalans under which the amounts 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 the drawing officer for making the necessary entries in the departmental accounts.
The Inspector General of Police, the District Magistrate or any other officer authorised by the Government in this behalf recovers the cost of additional police employed under section 14 of the Madras District Police Act, 1859 section 15 of the Indian Police Act, 1861 and the Travancore-Cochin Police Act not in advance but subsequently. The drawing officer shall attach to the monthly pay bill for any such additional police a memorandum in Form
T.R. 55 in duplicate showing the total charges incurred on the additional police and the demand, collection and balance in respect of the recoveries. He shall obtain from the District Magistrate concerned particulars of the recoveries made and credited into the treasury every month, and shall be responsible for seeing, that the necessary demands are issued and the recoveries are made without undue delay. The Treasury Officer shall record on both copies of the memorandum certificates of verification of credit in the treasury accounts for the amount stated to have been recovered, return one copy of the drawing officer and retain the other with the bill.
178. Travelling allowances.—
The claims of travelling allowance of clerks and other subordinates who have accompanied an officer on tour or have performed other authorised journeys shall be prepared in Form T.R. 56 [See also article 97(c), Kerala Financial Code]. The treasury shall pay such bills on the receipt of the head of the office, after countersignature by the controlling authority when the head of the office is not the controlling officer, [See also Rules 113 to 116 of Part II of the Kerala Service Rules].
Drawing Officers shall pay special attention to the detailed Instructions and the certificates printed on the travelling allowance bill forms.
179. Special to the Police Department.
The procedure to be followed for payment of the cost of tickets issued on motor bus warrants to Sergeants, Sub Inspectors, Head Constables and Constables in the Police Department who have to travel on duty by motor bus has been laid down in Article 98(c) of the Kerala Financial Code. The bill for the amounts should be prepared in Form T.R. 59.
181. Other miscellaneous payments to government servants.
— Overtime fees.—Every bill on which overtime fees are claimed under the rules in force or with the sanction of a competent authority shall contain a certificate as follows:
“Certified—
(1) that the government servants for whom overtime fees are claimed in this bill have actually earned them by working overtime;
(2) that the periods for which overtime fees are claimed in this bill have been checked with the initial records and found to be correct;
(3) that the overtime fees are claimed at rates sanctioned by a competent authority; and
(4) that the overtime fees have been taken into account in calculating the income tax to be recovered from the government servants noted in this bill”.
When the overtime fees are to be paid out of fees collected from private parties, the drawing officer shall certify on the bill that the prescribed fees payable by private parties on account of the overtime have been realised and credited into the treasury.
C. Last Pay Certificate
182. The form prescribed for last pay certificates and the rules according to which they should be prepared, are contained in Appendix 12. A Treasury Officer (or the head of the office in the case of non-gazetted government servant) should on no account disburse any pay or allowances to a government servant to whom he has granted a last pay certificate, unless the certificate is first surrendered.
#Exceptions—*
(1)In respect of a Gazetted Government Servant deputed to foreign service and in respect of whom Last Pay Certificate has already been issued, arrears of salary, if any, due for the period of his service under the Government shall be paid by the Treasury Officer of the Treasury from where the pay of the employee was drawn prior to his deputation to foreign service, on the basis of specific authorisation issued by the Accountant General. The surrender of Last Pay Certificate already issued shall not be insisted in such cases. The Treasury Officer shall also issued revised Last Pay Certificate to the Foreigner Employer after the disbursement of the arrears through the Accountant General for refixing the officer’s emoluments in Foreign Service. The outstanding T.A. claims of such an employee shall be paid by the Treasury Officer only after such claims are subjected to †pre-check by the Accountant General.(2) In respect of a Government Servant other than a Gazetted Officer deputed to Foreign Service, and in respect of whom Last Pay certificate has already been issued, the Head of the Office from where the employee was deputed to Foreign Service shall, draw and disburse the arrears of salary, if any, due to such employee for his period of service under Government, without insisting on the surrender of the Last Pay Certificate already issued. The Head of the Office shall also issue a revised Last Pay Certificate to the Foreign employer after the drawal and disbursement of the arrear salary for refixing the emoluments of the officer, in the Foreign employment. The outstanding travelling allowance claims of such an employee shall be drawn and disbursed in the usual manner by the Head of the Office from where the Government Servant was deputed to Foreign Service.(3) All claims of a retired Gazetted Government Servant whether it relates to salary or travelling allowance ‡for the journeys performed whether before or after retirement shall, be paid by the Treasury Officer only after †pre¬check by the Accountant General, provided that such †pre-check shall not be required for payment of last salary in respect of those governed by the Kerala Service Rules in which case the procedure outline in sub rule (a) of rule 212 of these rules shall be followed. The surrender of any Last Pay Certificate previously issued, shall not be insisted on in such cases and a revised Last Pay Certificate shall be issued after the disbursement of the arrear claims.(4) The arrears of salary, if any, due to a retired Government Servant other than a retired Gazetted Government Servant, in respect of whom as Last Pay Certificate has already been issued shall be drawn and disbursed in the same manner as regular monthly pay, allowances etc. by the Head of the office from which the Government Servant retired, on the responsibility of such Head Office without reference to the departmental authorities and the Accountant General. The surrender of Last Pay Certificate already issued shall not be insisted in such cases. A revised Last Pay Certificate shall also be issued after the drawal and disbursement of the arrear salary, where necessary. Outstanding T.A. claims of such officers, may also be drawn and disbursed in the usual manner by the head of the office from which the Government Servant retired.
NOTE— The term Government Servant used in exceptions (2) and (4) above includes a non-gazetted officer who was drawing the pay and allowances on salary bills countersigned by a gazetted officer having control over him as mentioned in the exception to rule 169 (b).
183. If the emoluments of a government servant upto the date of his transfer to a new post are not drawn before he proceeds to the new post [See sub clause (ii) of clause (d) of article 87 of the Kerala Financial Code] and his emoluments for the whole month are therefore drawn together in the new post, the allocation of the charge between the old post and the new post should be clearly indicated in the bill. The last pay certificate of a non-gazetted government servant should give the information necessary to enable the drawing officer to note the allocation correctly in the bill of the new office. A gazetted or other government servant who draws his own bills is himself responsible for showing the correct allocation of the charge in any bill relating to service in more than one post.
186.Pensioners.—A government servant who retires on a pension is required to produce a last pay certificate before he can draw his pension for the first time. A last pay certificate should therefore be granted to every government servant who retires on a pension by the Treasury Officer concerned in the case of gazetted officers and the drawing officer in the case of non-gazetted officers. If a non-gazetted officer is himself the drawing officer his last pay certificate should be countersigned by his immediate superior gazetted officer. The Accountant General will direct, when he issues the order for the payment of the pension, that no payment be made until a last pay certificate has been produced at the treasury where the first payment of pension is made. In cases where the application for pension to the Accountant General is made after retirement, the last pay certificate should be submitted along with the application for pension.
186A.Notwithstanding anything contained in rule 164 (a), 165 (a) and 432 (a), the pay and allowances of a government servant gazetted or non-gazetted, who is certified by a Magistrate to be lunatic should be paid in accordance with the following procedure under the provisions of section 95 (1) of the Indian Lunacy Act, 1912.
(1) (a) On receipt of information that a government servant has been certified to be a lunatic, the head of the office in which the government servant, before his being certified to be a lunatic was last employed should on the basis of the orders issued by the appointing authority indicating the person(s) to whom and the proportion in which the pay and allowances admissible to the government servant may be disbursed in accordance with the provisions of section 95 (1) of the Indian Lunacy Act, 1912, draw the pay and allowances of the government servant in the appropriate bill form, gazetted or non-gazetted as the case may be, from the treasury or other office of disbursement. The claim should be supported by all the relevant certificates which the Head of the Office is required to furnish in the normal circumstances. However, in respect of the certificates which solely depend on the personal knowledge of the government servant and which cannot be furnished in such cases, the head of the office should record, if he is satisfied about the reasonableness of the claim a certificate to the effect that the claim is not susceptible of verification but is considered reasonable. If the government servant is invalided from service, the claim would be the last one in respect of him and the requisite payment in case he was a gazetted government servant shall be made only after the head of the office has satisfied himself by the reference to the Accountant General, the department authorities, if any, and his own records, that no government dues are outstanding against him. In other cases payment may be made on the responsibility of the head of the office concerned.
(b) The amount withdrawn in the manner stated above may be paid to the person(s) referred to in sub paragraph (a) above, in the proportion determined by the appointing authority and receipts obtained, stamped, where necessary.
(2) Where a government servant has been invalided from service and it is found that some Government dues are outstanding against him even after the adjustment of his claims for pay and allowances, the same may be adjusted against the amount of his death-cum-retirement gratuity, if any, and if the same is also insufficient, the balance of the outstanding dues may be written off under sanction of the competent authority.
CHAPTER III
CONTINGENCIES AND OTHER
MISCELLANEOUS EXPENDITURE
187. (a) “Permanent advances” are granted to certain government servants to enable them to meet contingent charges relating to their offices before drawing bills for the amounts. When a permanent advance is sanctioned it shall be drawn from the treasury on a bill in Form T.R. 42 supported by a copy of the order sanctioning the advance. The several items of contingent expenditure which are met from the permanent advance shall be recorded in one or more registers to be maintained on each office in the form prescribed for the purpose.
(b) A gazetted government servant who is the head of an office may draw his office contingent bills. He may also delegate this power to a gazetted government servant serving under him—[See Rule 163 (g)].
A non gazetted government servant who is the Head of an office may draw his office contingent bills subject to the condition that such bills should be countersigned before payment by a gazetted officer in control over him or by the head of the department at the discretion of the latter. *No such countersignature shall be required for the drawal of wages of contingent employees listed in Appendix II by those officers as listed in Appendix 10 Kerala Treasury Code, Volume II.
Exception.—(1) The Assistant Educational Officers shall draw rent bills of Government Primary Schools in their jurisdiction; such bills need not be countersigned.
Exception. — *(2) The Assistant Educational Officers shall pass contingent bills relating to petty construction and repair works of primary schools for amounts up to ₹1,000 without the countersignature by the District Educational Officers.
(c) Bills for contingent expenditure that require the countersignature of the controlling authority before payment shall be drawn in Form T.R. 59. The Treasury Officer shall not pay such bills unless they have been duly countersigned.
(d) In regard to contingent expenditure that requires the countersignature of the controlling authority after payment, the drawing officer shall present abstract bills in Form T.R. 60 at the Treasury for payment, and send monthly detailed bills in K.F.C. form No. 11 to the controlling authority for countersignature and transmission to the Accountant General. The detailed bills duly countersigned by the controlling officer shall be sent to the Accountant General direct not later than the 20th of the month succeeding that to which the bills relate. In the abstract bills the expenditure shall be classified under the detailed account heads. The numbers assigned to the sub vouchers pertaining to each entry in an abstract bill shall be shown against the entry, and the amount of each sub voucher for more than $ ` 1000 shall be stated. A certificate shall be attached to every abstract contingent bill to the effect that the detailed contingent bills have been submitted to the controlling officer in respect of abstract contingent bills drawn more than a month before the date of that bill. On no account may an abstract contingent bill be cashed without this certificate. **While forwarding the detailed contingent bill to the Accountant General after counter signature by the controlling authority, the Drawing and Disbursing Officers shall attach all sub-vouchers of rupees five hundred and above, therewith. All sub-vouchers below rupees five hundred shall be defaced, and a certificate of having defaced and retained all such sub-vouchers shall be recorded in the detailed contingent bills by the controlling authority.
**This amendment shall be deemed to have come into force on 25th April, 2003.
(e) Bills for contingent expenditure that do not require countersignature shall be drawn in Form T.R. 61. The drawing officer shall show full particulars of the charge in the bill, attach to it all sub vouchers for individual payments exceeding ₹1000 and sign the prescribed certificate in regard to the other sub vouchers.
Bill for contingent expenditure that does not require countersignature shall be drawn in bill form: new form is form No. TR59(C)
- 188.The following further directions shall be followed when preparing contingent bills:—
(i) The heads of account relating to contingent expenditure, i.e., the sub head of appropriation, the detailed account head, and the descriptive item subordinate to the detailed account head are generally printed in the form prescribed for the purpose, according to the needs of the department concerned. If any such relevant entries have not been printed in a bill form, they shall be entered in manuscript in the bill, and the totals from the contingent registers shall be posted against them.
(ii) Full details regarding any expenditure which requires explanation, e.g., miscellaneous charges, shall be entered in the bill, except when they are available in sub vouchers that will be sent to the Accountant General.
(iii) As a rule, charges debitable to more than one major head of account shall not be included in a single bill. Separate bills need not, however, be drawn for such charges when they are shared in a fixed proportion by two branches of the same office and are reviewed by the same authority, but the incidence of such charges shall be carefully indicated on the bills, so that the charges may be properly classified in the accounts.
(iv) Certain prescribed certificates regarding items of contingent and miscellaneous expenditure of various classes are required on contingent bills and bills for miscellaneous expenditure—[see Rules 181, 187 (d) above and 188 (x) below and also Appendix 4 of the Kerala Financial Code, Vol. II]. Certain certificates of the same kind are also prescribed in departmental manuals or codes or are printed on the form of bills intended for particular departments.
(v) Contingent charges that require the special previous sanction of superior authority and those (other than the payment from contingencies) that arise periodically (e.g., rents, rates, taxes, etc.) including those for which a fixed allowance has been sanctioned, shall be drawn on separate bills, which shall show clearly that the charges are of a special or periodical nature. Particulars of the sanction of the expenditure shall be furnished on each such bill. When more than one bill is drawn in respect of expenditure for which a lump sum has been granted under a single special sanction, a note shall be made on the second and each subsequent bill of the total amount spent up-to-date under the sanction.
NOTE—
In the case of contingent bills payable at treasuries on account of rents, rates, taxes, etc., due to local bodies which have a banking account at the treasury, the bill shall be endorsed in favour of the local body concerned irrespective of the amount involved.
(vi) The pay and fixed allowances of a member of the staff borne under contingencies who has been declared to be ineligible for pension and actually discharge duties appertaining to one of the classes of staff described in Appendix II whatever his designation may be, shall be drawn on contingent bills. No other pay and allowances of any kind shall be drawn on a contingent bill.
(vii) When a permanent advance is running short and payments exceeding the balance have to be made at once, these items too may be included in the bill, entering against them the numbers that the sub-vouchers will bear when the payments have been made—[see also Article 122 (a) of the Kerala Financial Code.]
(viii) When a contingent charge exceeding ₹1,000 is payable to a firm of suppliers, a single party etc., separate contingent bill shall ordinarily be prepared for the amount and endorsed for payment by Reserve Bank Remittances drafts in cases in which the drawing officer concerned is attached to a banking treasury or a treasury having currency chest facility. Where the drawing officer is attached to a non-banking treasury without currency chest, the bill for the contingent charges above ₹1,000 shall be drawn in cash from the non-banking treasury and disbursed to the payee in cash or by money order or by Bank Draft at the expense of the payee. When payment is made by draft, the draft as and when obtained shall be forwarded to the payee. ‡A proper receipt for the amount should be obtained from the party/firm concerned and retained by the drawing and disbursing officer.
A proper receipt for the amount should be obtained from the party concerned. If the amount involved is above `100 the receipt should be forwarded to the Accountant General. After effecting payment a certificate to the effect that the payment has been made to the proper person and that a proper acknowledgment has been obtained and filed in his office may be sent to the Accountant General by the drawing officer. Whenever a contingent bill is endorsed to a private party, the drawing officer shall, before signing the bill, obtain the specimen signature of the party on the body of the bill which he shall attest before signing the bill. The drawing officer shall simultaneously issue an advice (in Form T.R. 106) to the Treasury Officer [* *] giving full particulars of the bill. The bill must at once be entered in the Contingent Register and a note made to the effect under the initials of the drawing officer that the amount has been drawn. The Treasury Officer should invariably return the duplicate copy of the advice with the date of payment to the drawing officer after payment is made. Where the endorsee wishes to collect payment on the bill through a messenger (other than a banker) the messenger must produce a letter of authority in Form T.R. 103. †The letter of authority should be preserved in non-banking treasuries for 10 years (See Appendix 25 of K.T.C., Vol. II).
In the case of grants-in-aid, scholarships, stipends, book allowances, etc. of non-Government institutions including those referred to in Rule 197 (a) the Officers authorised to countersign or pass the bills, shall simultaneously with countersigning or passing of such bills, issue an advice to the Treasury Officer in Form T.R. 105 giving full particulars of the bill. The Treasury Officer should order payment on such bills only after referring to the advices received.
Exception.—Grants-in-aid bills pertaining to the pay and allowance of teachers
and non-teaching staff of the Aided Schools referred to in Rule 197 (a) do not require the advice referred to.
(ix) The amount of the bills to be paid by book transfer shall not be included in the body of the bill itself but only in the memorandum of appropriations, expenditure and balance at the foot of the bill.
(x) Supply of water.—Expenditure incurred on the supply of water to offices should be restricted to what is really necessary.The drawing officer should attach a certificate in the following form to every contingent bill which includes such charges:—
“Certified that the expenditure on watermen for the supply of water has been scrutinised and is necessary”.
1 [Deleted]
2 Works expenditure charged as contingent expenditure.—Bills for charges on account of petty works and repairs allotted to departments other than the Public Works Department shall be drawn in Form T.R. 62. The name of the work, the serial number of the bill in the series of bills for that work, the number and date of the last bill, the number and date of the order sanctioning the work and the amount of the sanctioned estimate shall be entered on each such bill in the spaces provided for the purpose. Each item of charge shall be fully described and details furnished where necessary, as to the rates and quantities. All sub-vouchers for individual payments exceeding $ ` 1000 shall be attached to the bill. If it is not possible to furnish full details of the charges with the necessary sub-vouchers when drawing the bill, they shall be furnished within one month in a bill headed “Not payable at the treasury” with the necessary sub-vouchers attached.
When a bill contains a charge for labour engaged departmentally the drawing officer shall certify that the amount charged was paid on muster rolls maintained in accordance with the rules to labourers who actually worked on the work. These muster rolls shall be submitted to the Accountant General, if he calls for them. In the case of contingent employees for whom no muster rolls are maintained, disbursing officer concerned shall furnish a certificate as follows:¬
“Certified that all contingent employees whose pay has been charged in this bill were actually entertained in Government service during the period concerned.”
191. Renting of private building for office and residential purposes.—
(a) When claiming the first charge for rent in every year, for a private building to provide office or residential accommodation the drawing officer should attach to the bill, a certificate from the Executive Engineer, Buildings and Road shaving territorial jurisdiction over the area, that a suitable Government building was not available.
(b) When claiming the first charge for rent for the first year, the drawing officer should attach to the bill, a certificate from a competent authority in the P.W.D. (Buildings and Roads) under whose jurisdiction the building is situated that the amount of rent fixed is reasonable, having regard to the local conditions and the scale of accommodation provided.
(c) When the building rented is in a municipality the first bill on which the rent is drawn should also be supported either by a letter from the Executive Authority of the Municipality stating what amount he considers to be a reasonable rent for the building, such amount being not less than the rent charged in the bill or by an order of the Head of the Department sanctioning the payment of the rent, if the rent is higher than that recommended by the Executive Authority of the Municipality. The first bill on which the rent is drawn in each subsequent year should also be supported by a certificate of the Executive Authority of the Municipality, that the rent charged is reasonable, or by an order of the Head of the Department sanctioning payment of the rent. This requirement is in addition to the certificates by the other authorities mentioned above.
NOTE 1—
For the purpose of this rule, the following officers of the P.W.Department (Roads and Buildings Branch) are competent to issue rent certificates for the amounts noted against each in places where there is no Rent Controller.
(i) Chief Engineer .. Any amount(ii) Superintending Engineer .. do.(iii) Executive Engineer .. Rent not exceeding ` 200 per mensem(iv) Assistant Engineer .. Rent not exceeding ` 50 per mensem
NOTE 2—
In the case of departments, in which a Civil Engineering Unit is functioning, the certificate of reasonableness of rent, issued by officers, exercising the powers of their counterparts in the P.W.D. may be accepted. The non availability of Government Buildings even in these cases should be certified by the Executive Engineer of the Division concerned.
NOTE 3—
In cases where the rent of building occupied is ` 10 or below, the Head of the Department may certify that no Government building is available and that the rent charged is reasonable. In such cases no certificate need be insisted from the officer of the P.W. Department.
NOTE 4—
No annual renewal of certificate of reasonableness of rent need be insisted, if the same department occupies the same building continuously at the same or lower rate of rent. If however the occupation of the building prolongs over 3 years, the Head of Department should furnish a certificate that there has been no reduction in rental value of buildings in the locality. This certificate should be attached to the first bill for rent after the expiry of the period of 3 years. Unless the periods of lease have been specified in the original sanction it is not, however, necessary to revise sanction for the continued occupation of the same buildings in subsequent years.
192. Service postage stamps.—The Service Postage Stamps required for an office shall be purchased from the respective Head Post Offices on payment. The amount required for this purpose shall be drawn from the Treasury/Bank by means of contingent bills, by bill drawing officers and cheques, by cheque drawing officers.
*This amendment shall be deemed to have come into force on the 1st day of October, 1985.
193. Discount on stamps.—The discount on stamps allowed to certain class of vendors under the rules framed under the Kerala Stamp Act, 1959 is credited to them by deduction from the purchase money to be paid by them for stamps. Receipts in Form T.R. 64 should be taken for the payment of the discount, besides the indent on the treasury for stamps. It is the duty of the Treasury Officers to see that the discount has been correctly calculated. They should certify to this effect in the subsidiary schedule of receipts on account of stamps sent to the Accountant General with the monthly accounts. The full face value of the stamps should be shown as a credit in the stamp accounts and the discount shown separately as a payment.
194. [Omitted]
195. Recovery of amounts attached by courts.—When any moneys due by the Government to any person, otherwise than as pay and allowances of a government servant, are attached by a prohibitory order of a court of law, the government servant responsible for making the payment shall give effect to the court’s order, unless he has reason to think that the amount payable is exempt from attachment, in which case he shall report the matter to the Government for orders before making the payment.
When the attachment relates to an amount for which a bill has to be drawn on the treasury, the treasury and the department concerned shall, in giving effect to the court’s order follow the same procedure as that prescribed in Rule 211 for deducting from the bill and remitting into court an amount attached from a government servant’s pay and allowances.
When the attachment relates to an amount which has to be disbursed by means of a departmental cheque, the procedure laid down in Rule 442 shall be followed. (Please See note after the first paragraph of Rule 208 in the case of attachment on Personal Deposit Accounts).
196. Grants in lieu of magisterial fines.—
(a) The Government make grants to the local funds and private bodies concerned on account of the fines that magisterial courts levy under certain enactments and credit to the Government (SeeArticle 327 of the Kerala Financial Code). The grants payable to the Trivandrum and Calicut Corporations and other local funds and to private bodies shall be paid annually on the basis of the amount realised in the previous year. Departmental registers showing fines collected shall be maintained by the District Magistrates. The amount due on account of the files collected in each financial year shall be paid early in July, in the following year.
(b) *The District Magistrate shall draw bills in form T.R. 61 annually for grants payable on account of magisterial fines to local funds and private bodies. A consolidated bill of all panchayats coming under the jurisdiction of the District Treasury shall be prepared for the payment to be made at the District Treasury concerned and presented at the District Treasury along with a copy of the order sanctioning the payment, and a detailed statement showing the particulars of annual credits, the refunds made during the year, the amount deducted as expenditure on account of the services of processes and batta to witness and the net amount due to each local fund or private body concerned. He shall state against Municipalities, Port Funds, Port Trust Funds that the amount are to be credited by book transfer in the banking accounts of the respective local fund at the treasury. The District Treasury Officer, on receipt of the bill, shall transfer-credit the amount to the Personal Deposit Accounts of the panchayats concerned and send intimation to the respective sub treasuries for raising the balance in the banking Personal Deposit Accounts maintained at the sub treasuries. The Treasury Officer shall then send advice to the District Magistrates for the purpose of intimation to the local fund authorities. Separate bills shall be prepared by the District Magistrate in respect of the private bodies falling under the jurisdiction of different District Treasuries. In such cases the District Magistrate shall furnish his specimen signatures and observe other formalities as required under the rules. For every payment of this kind to a local fund, exceeding $ ` 1000 made in the banking account of the local fund at the treasury or sub treasury, the Treasury Officer/Sub Treasury Officer shall obtain receipt to be sent to the Accountant General.
NOTE— In the case of institutions which are not having accounts with the treasuries, the District Magistrate shall prepare a bill separately for such institution and present them at the treasury, in which the District Magistrate is a drawing officer, along with money order form duly filled up or application for R. B. R. as the case may be.
(c) The District Magistrate shall draw in cash the amounts payable to panchayats and the branches of the society for the Prevention of Cruelty to Animals and send them to the authorities concerned by money order at their expense. If, however, there is a treasury or sub treasury at the headquarters of the authority concerned, or if it has servants of its own, the Treasury or Sub Treasury Officer shall intimate to it the amount due and state that, unless the amount due is collected within a month, it will be sent to it by money order at its expense. When such amounts are sent to the authorities concerned by money order, the money order receipts shall be treated as vouchers.
Exception—Payments due to branches of the society for the Prevention of Cruelty to Animals, which are at the headquarters of districts, may be made by endorsement of contingent bills in accordance with the procedure laid down in Article 128 of the Kerala Financial Code [See also Rule 188 (vii) above].
197.(a) Educational grants-in-aid, scholarships, stipends and book allowances.—When claiming payments due by the Government to a non Government institution under these heads, the Correspondent, Manager or Headmaster of the institution shall prepare bills in form T.R. 114, and furnish particulars of the orders sanctioning each payment. The bill for a grant-in-aid requires the countersignature of the government servant specified in the sanction, and shall be accompanied by a duplicate in coloured form headed “Not payable at the Treasury”.
The head of a Government institution shall prepare bills in Form T.R. 114, for the scholarships, stipends and book allowances sanctioned for his institution and furnish particulars of the order sanctioning each payment.
The following procedure shall be adopted for the drawal and disbursement of salary of teachers and non-teaching staff of aided schools:—
*(i) On the 20th day of every month the Headmaster shall prepare in triplicate an establishment bill for the salaries of teachers for that month in accordance with the sanctioned strength and the rates of pay allowed and forward the same to the Assistant Educational Officer/District Educational Officer concerned, as the case may be, attaching the undermentioned enclosures to the duplicate bill only. Other enclosures, if any, to be attached to the bill such as Provident Fund Schedules, Family Benefit Scheme Schedule shall be enclosed with the original and duplicate bills:
(a) Absentee statement .. In duplicate(b) **[Omitted](c) Last Pay Certificate, wherever necessary .. do.(d) Combined statement of demand, collection and balance of feeincome for the period from the 21st of previous month to the 20th of the current month in theprescribed form. .. In duplicate(e) Triplicate copies of the chalan for the remittance of the feecollection into the Treasury from the 21st of the previous month to the 20th of the currentmonth. .. do.(f) A manuscript certificate in the bill itself signed by the Headmaster as follows:
“Certified that the tuition fees collected from the 21st day of the previous month to the 20th day of the current month have been remitted into the Treasury.”
(ii) The Controlling Officer, i.e., the Assistant Educational Officer or the District Educational Officer, as the case may be, shall carefully check and pass the bill after satisfying himself that the fee income due to Government has been remitted into the Treasury and return two copies of the bill (the original and the duplicate with enclosures) duly signed (countersigned in the case of Secondary and Training Schools) to the Headmaster within three days of their receipt in his office with the following manuscript certificate in the original bill for encashment.
“Certified that all the documents required for audit have been enclosed with the duplicate bill”.
The triplicate copy of the bill shall be retained in the office of the Controlling Officer (with other enclosures) with information that “all the documents required for audit have been enclosed with the duplicate bill”.
(ii A) NOTE—If the Headmaster in whose favour the bill is endorsed for payment by the Assistant Educational Officer or the District Educational Officer, as the case may be, desires that the amount of the bill should be paid to some other persons employed in his school, he shall append a letter of authority authorizing such person to receive the proceeds of the bill duly attesting the signature of such other person. The bill shall be paid by the Treasury/the Bank to the person so mentioned in the letter of authority at the risk of the Headmaster of the Institution concerned.
NOTE:—
This amendment has been given effect to w.e.f. 6th April, 1985 so as to make it inclusive of the provisions in G. O. (P) 205/85/Fin. dated 6-4-1985.
(iii) The Headmaster will disburse the salaries to the teachers immediately on encashment and get their acquittance in the acquittance roll register and also in two more copies (loose sheets) in the same form. The two copies signed also by the Headmaster should be sent to the controlling officer with an encashment statement as in the form given below within three days from the last date of disbursement of the money. Any failure to disburse the amount as above if the failure is due to the fault of the Headmaster, or to remit into the treasury the fee collection within two days of collections will be dealt with as defalcation of Government money.
ENCASHMENT STATEMENTName of School etc.1 Bill No.2 Period of claim3 Amount4 Date of passing5 Date of encashment6 Name of Treasury7 Date of disbursement and amount8 Balance of undisbursed amount (Signature of the Headmaster)
(iv) The procedure outlined above will be adopted mutatis mutandis in the case of the pay of the non-teaching staff also.
(b) When the head of an institution prefers a claim on account of Government scholarships granted through the Harijan Welfare Department, he should prepare a bill *in the Form T.R. 114 or in the Form prescribed by the concerned department, with the approval of the Government and send it to the District Welfare Officer for the district concerned. The District Welfare Officer should check the bill and countersign it if he is satisfied that it is in order. If the institution is situated at a place where there is a treasury, he should then return the bill duly countersigned to the head of the institution for encashment at the treasury and disbursement of the amount to the scholars. If the institution is situated at a place where there is no treasury, the District Welfare Officer should cash the bill and remit the amount to the head of the institution at the Government’s expense for disbursement to the scholars.
198. Statement of amounts due to the Government by a local body.— Any amount due to the Government by a local body, including an amount due on account of a loan which it has taken from the Government shall, if it remains unpaid be subject to recovery by adjustment from grants payable to it by the Government other than those payable under the provisions of a statute.
A statement showing all the amounts due to the Government by the local body and remaining unpaid shall be presented at the treasury along with every bill on which a local body claims payment of a non statutory grant-in¬aid. Out of the grant payable to the local body, the Treasury Officer shall credit to Government the amount shown in the statement of amounts due by it or the whole of the grant, whichever is less, and he shall credit the local body’s account only with the balance of the grant, if any. The treasury shall send the statements of amounts due by local bodies prescribed above to the Accountant General along with the bills.
199 Compensation awarded by courts out of fines to injured parties.— When a court orders the payment to an injured party of an amount kept in deposit in the treasury which was awarded to him as compensation out of a fine imposed in criminal case, it shall certify on the order either—
(1) that the sentence and award have been confirmed by the appellate court and no order has been received from the court of revision reversing or modifying the order of compensation, or
(2) when the order as to compensation has been modified in appeal or revision, that the payment ordered is in conformity with such modification, or
(3) that the appeal time has expired and no appeal has been preferred, and that no order has been received from the court of revision reversing or modifying the order of compensation.
200. Refunds of revenue.—Bills for drawing moneys from the treasury on account of refunds of revenue shall be prepared in Form T.R. 65 unless some other form has been prescribed in regard to any particular class of such refunds. Every refund shall be noted against the original receipt entry in the departmental accounts. The government servant who is responsible for the maintenance of the departmental accounts containing the original receipt entry shall certify on the bill that the refund has been so noted and shall fill in columns (1) to (5) of the Form. The Treasury or Sub Treasury Officer shall not pay any such bill unless particulars of the order of sanction of a competent authority are furnished on the voucher and a certified copy of the order is attached to it if no copy is separately communicated to the Accountant General.
A government servant who draws a bill for a refund of revenue shall certify on the bill that the restrictions prescribed by the Government in regard to time limits for claims for refunds (See Article 44 of the Kerala Financial Code) have not been contravened. The certificate shall be in that one of the alternative forms provided for the purpose in the form of refund bill (Form T.R. 65) that is appropriate in each case. When he is himself the sanctioning authority, he shall also certify on the bill that the refund claimed satisfies the conditions, if any, prescribed in the departmental rules and administrative orders; in other cases, this certificate shall be furnished by the competent authority in the order of sanction.
Unlike sub-vouchers for contingent charges, sub-vouchers relating refunds of revenue shall not be cancelled. The Treasury or other Officer, who disburses the amounts by money order or otherwise, shall forward to the Accountant General for audit all sub-vouchers, however small the amount involved. The Secretary, Kerala Public Service Commission, however, shall, in respect of the amounts drawn by him from the District Treasury, Trivandrum for remittance by money order to the parties, send only a certificate of disbursement to the Accountant General retaining the money order receipts with him.
NOTE1—
Refunds of land revenue.—Revenue Inspectors are required to make refunds of land revenue, when necessary, during their tours. Each Revenue Inspector should estimate the amount that he is likely to require for the purpose each month and apply to the Tahsildar for the necessary funds. The Tahsildar should check the amount with the published list of excess collections that the Divisional Officer has authorised him to refund, draw the required amount on a bill containing details of the items included and send it to the Revenue Inspector. The Revenue Inspector should submit the receipts obtained from the payees to the Tahsildar, who should attach them to the bill submitted to the Treasury Officer in support of the charge in the sub treasury account. The Revenue Inspector should refund to the sub treasury by the date of closing its monthly account any part of the amount drawn and sent to him that he has not disbursed and any amount that he so refunds should be deducted at the foot of the refund voucher on which the amount was originally drawn.
Jamabandi Officers are also required to make such refunds, when necessary, and should obtain the amount required from the Tahsildar concerned. The Tahsildar should draw a sum equal to the excess collections to be refunded in respect of the villages to be dealt with at each Jamabandi camp and hand it over to the Jamabandi Officer before he starts work at the camp. The Jamabandi Officer should make the refunds to claimants who are present at the camp and return any undisbursed balance to the Tahsildar together with the payees’ receipts before leaving the camp.
NOTE 2—
Refunds on account of stamp.—When a refund has to be made on account of spoilt or damaged stamps (other than stamps received back from a vendor), the Tahsildar should draw a bill in Form T.R. 66 and obtain the payee’s receipt on it.
If the order of sanction of the competent authority is not recorded on the bill itself, a certified copy of the order should be attached to the bill.
NOTE 3—
Refunds of process and poundage fees by courts of law.—Refunds of process and poundage fees should be treated as refunds, of stamp revenue. The court should make such refunds, when necessary, from its permanent advance and recoup its permanent advance by drawing a contingent bill headed “Refund of process and poundage fees” on the treasury at the end of each month. It should attach to every such bill at the relevant refund vouchers in the form prescribed by the High Court containing the signatures of the payees in token of having received the amounts refunded.
When a refund has to be made after a process has been transmitted for service from one court to another, the refund order should be forwarded for payment to the Judge of the court in which the process fees have been deposited.
NOTE 4—
Refunds of registration fees.—A registering officer should make refunds of registration fees, when necessary, from his permanent advance and recoup his permanent advance by drawing a contingent bill headed “Refund of registration fees” on the treasury. He should attach to every such bill all the relevant refund vouchers in Form T.R. 65 containing the signatures of the payees in token of having received the amounts refunded.
NOTE 5—
Refunds of excess receipts on account of advertisements in the Gazette and other official publication.—The Superintendent, Government Press, should meet in the first instance from his permanent advance refunds of excess receipts on account of advertisements in the Kerala Gazette and other official publications, and subsequently recoup the permanent advance by presenting bills at the District Treasury, Trivandrum. These bills should be supported by money order acknowledgments of the parties concerned.
NOTE 6—
Refunds of college and examination fees.—When any college fees have to be refunded under the rules and orders in force, the Principal of the College should draw a bill for the amount to be refunded, attach to it the order of a competent authority sanctioning the refund and present it at the treasury for payment.
If an examination fee or a part of such fee has to be refunded, the government servant who received the fee (the Secretary, Kerala Public Service Commission, or the Commissioner for Government Examinations or the Text Book Officer) should endorse a certificate on the original receipt for the fee, specifying the amount to be refunded. The person who paid the fee should present the receipt so endorsed for payment at the treasury which issued the receipt.
When the fees payable by more than one candidate in a school have been remitted into the treasury in a lumpsum and a single collective receipt issued and a part of the amount has to be refunded, the procedure laid down in Rule 200 above should be followed.
NOTE 7—
Refunds of fines.—When a appellate court or court of revision, other than the High Court, reverses or reduces a sentence of fine on appeal, it should issue a refund order in the form prescribed by the High Court.
When the High Court reverses or reduces a sentence of fine the court which passed the original sentence should issue a refund order on receiving the High Court’s certificate under section 425 and 442 of the Code of criminal Procedure in regard to its order on appeal or in revision.
NOTE 8—
Refunds of sales tax and agricultural income-tax.—Refund of sales tax and agricultural income-tax shall be claimed in Form 49 of Kerala General Salestax Rules and the form prescribed in rule 32 A of the Agricultural Income Tax Rules, respectively. When a refund is sanctioned, the assessing authority concerned, shall forward a refund order in the relevant form mentioned above, to the party concerned, simultaneously giving due intimation to the Treasury Officer regarding the issue of refund order. The refund order shall be made payable only at the treasury in which the original credits have been made. The Treasury Officer shall verify the original credits noted in the refund order and put his initials in the column provided for the purpose in the refund order, as token of having checked them. The refund order shall be passed for payment, only after verification of the credits, as mentioned above.
- Loans and advances.—Particulars of the order sanctioning the loan or advance shall be furnished in every bill or other document on which a loan or advance is drawn.
In the case of a loan sanctioned to fully owned Government Company/ Corporation, a written undertaking in the form prescribed by the Government in that behalf should be got executed before the loan is actually disbursed. A certificate that the written undertaking has been obtained from the loanee should be recorded by the countersigning authority on the bill for the drawal of the amount of the loan. In cases where the bills for drawal of loan amounts are not required to be countersigned by the sanctioning authority, the following procedure shall be followed in regard to furnishing/execution of the undertaking by the loanee institutions.
The sanction should specifically state that the undertakings/agreement would be furnished executed by the loanee before the drawal of the amount of loan. It should also include a clause that the Accountant General/Disbursing Officer would authorise payment only on the receipt of a certificate from the sanctioning authority that the undertaking/agreement has been obtained from the loanee. The sanctioning authority should ensure that the requisite certificate is furnished to the Accountant General/Disbursing Officer as soon as the undertaking/agreement is received from the loanee, so that payment of money is not unduly delayed. The sanction of a competent authority to a personal advance may, if preferred, be obtained in the form of countersignature on the bill itself before it is presented at the treasury, instead of in a separate order.
The treasury shall not pay a bill for an advance under the head “Advances to cultivators” (See Article 246 of the Kerala Financial Code) unless it is signed by an officer who has power to sanction the advance. If it is presented at the treasury duly signed together with the borrower’s receipt for the amount of the advance, duly stamped when necessary, the treasury shall pay the amount direct to the borrower or his duly authorised agent. As an alternative, an officer who has to disburse advances may draw on his own receipt on an abstract bill such portion of the amount of the sanctioned advances awaiting disbursement as he is likely to require for payment to the borrowers during his tours. When this latter alternative is adopted, the Collector shall prescribe for each officer concerned, with due regard to the circumstances, a maximum amount which he may draw on such an abstract bill, and the following rules shall be observed:¬
(1) No disbursing officer shall cash another abstract bill, before furnishing a detailed bill to account for the disbursements from the amount drawn on the last abstract bill and refunding into the treasury any balance remaining undisbursed. A disbursing officer who cashes an abstract bill shall under no circumstances delay the submission of the corresponding detailed bill beyond the end of the second month following that in which he cashed the abstract bill.
(2) The disbursing officer shall take the receipts of the borrowers or their duly authorised agents on the spot when he disburses the advances and shall certify at the foot of the detailed bill that all the advances included in it were paid in his presence.
(3) The Collector shall retain the borrowers’ receipts and after checking the detailed bill with them, shall forward it to the Accountant General through the Treasury Officer in support of the debits appearing in the treasury account.
NOTE— In the case of advances granted to cultivators by officers of departments other than Revenue, the Government may, by special order, entrust the duties of the Collector under the above rule, to the district heads of the departments concerned. In the absence of any such special order, such duties shall be done by the Collector of the District in respect of ‘advances to cultivators’ granted by officers of other departments also.
202.Survey Department Bills.—Bills for temporary advances sanctioned for survey parties for demarcation purposes shall show the state of the advance for which a statement showing the amount drawn up-to-date, the amount covered by recovery lists advised to the Collector and the balance available should be attached to each bill. Bills for amounts due to contractors for survey stones and other charges recoverable from ryots shall be in the forms prescribed in the departmental manuals or orders. No bill for an amount due to a contractor for survey stones shall be paid, unless both the contractor and the survey officer-in-charge of the survey party have signed it and the survey officer has certified on it that the stones bought for use as survey marks have been brought into the stock registers and the necessary notes regarding payment made in order to prevent payment of any second claim on the same account.
- Bills for survey charges in the Revenue Department.—The Tahsildar shall, when necessary, draw bills for advances for replacing missing boundary marks in the form prescribed in the Standing Orders of the Board of Revenue and shall attach to each bill for the cost of survey stones both the contractor’s receipt for the amount and the acknowledgment of the village officer who took charge of the stones. They shall prepare the necessary bills in due course for adjusting these charges in the manner laid down by the Government and shall certify on each such bill that the amount charged to the Government under cost of survey marks has been checked and found to be correct.
- Repayment of deposits.—Every order issued by a courtor other authority for the repayment of a deposit from a treasury shall be inEnglish. The order of a court or other authority for the repayment of a deposit and the voucher for such repayment shall be in Form T.R. 67 except when some other form has been specially prescribed for the purpose for any class of deposits. When only a part of a rupee is to be repaid, the space against the words “rupees” shall be scored through or the word “nil” shall be written in it, in order to prevent interpolation. As a safeguard against fraud, the authority which orders the repayment shall enter the name of the payee after the words “Passed for payment” thus; “Passed for payment to…………..” the authority revalidating an order of repayment which lapsed under the provisions of Rules 207 and 237 (3) shall verify that a note of repayment over the initials of the authority ordering the repayment has been made against the original entry in the check register.
Deposits, the detailed accounts of which are not kept at the treasury and which are credited to the Government under Article 296 of the Kerala Financial Code, Volume I, cannot be repaid without the sanction of the Accountant General who will authorize payment on ascertaining that the item was really received and was carried to the credit of Government as lapsed and that the claimant’s identity and title to the money are certified by the Officer signing the application for refund.
*Deposits, the detailed accounts of which are kept at the treasuries and which are credited to the Government under Article 296 of Kerala Financial Code, Volume I, may be refunded without the sanction of the Accountant General. The Treasury Officer shall before authorising refund in such cases, ascertain that the item was really received and is traceable in his records was carried to the credit of Government as lapsed and was not paid previously and that the claimant’s identity and title to the money are certified by the officer signing the application for refund.
- Repayment of revenue deposits.—
(a) A revenue deposit should only be repaid on an order of the court or authority which ordered the acceptance of the deposit. When an earnest money deposit has to be repaid, the departmental government servant in whose favour the amount was deposited, should endorse a repayment order on the receipt which the treasury issued when receiving the deposit. When, however, he decides that the deposit should be credited to the Government, he should return the receipt to the treasury with an order endorsed on it for payment by transfer to the appropriate head of account.
(b) When an earnest money deposit (EMD) made by intending tenderer in another State has to be repaid, the departmental officer concerned should arrange for the repayment through the Accountant General and for this purpose he should forward to the Accountant General the original deposit receipt of the Treasury Officer with the refund order duly endorsed thereon.
(c) When a deposit is to be transferred to another head of account whether at the district treasury or at a sub treasury, the government servant who ordered the acceptance of the deposit should prepare and sign a voucher in Form *Substitution [G.O.(P) 136/74/Fin., dated 13th June, 1974.
T.R. 69 and send it to the treasury. If several items of the same nature are to be transferred on the same day, they may be included in one voucher, but transfers to be effected on different days should not be entered on the same voucher.
206. Repayment of civil courts deposits.—
(a) At stations where the treasury does not transact its cash business through the Bank.—A person who claims that any moneys are due to him from a court should present a receipt for the amount to the court with his application. If the claim is in order, the court should issue an order to the treasury for the payment in Form T.R. 70 specifying the date on which the order is issued, the amount to be paid and the account to which the payment is debited. The receipt taken from a party for a sum paid out of the court should, when filed in the court, be attached by gum to the office counterfoil of the original order book.
The claimant should present the order at the treasury in the account month in which it is issued or, if he fails to do so, should return it to the court, which may re-issue it after the presiding Judge has re-dated it and initialed the correction. When an order is thus re-dated and re-issued, the further date should be entered in the office counterfoil of the original order book.
(b) At stations where the treasury transacts its cash business through the bank.—The procedure for obtaining payment of moneys due from these courts is the same as that described in the preceding clause, except that the court should compare the application with the entry in the register of receipts and verify that the balance in deposit is sufficient to meet the payment before issuing an order on the bank for payment of the amount and that the order should be issued in Form T.R. 71.
(c) At stations where there is no treasury or where the treasury is located at a great distance from the court.— The civil court should refund the moneys claimed from the permanent advance and recoup the permanent advance later by drawing contingent bills on the treasury, supported by the relevant individual deposit repayment vouchers duly completed.
208. Repayment of personal deposits.—The treasury should make payments only on cheques taken from a cheque book issued by the treasury, signed by the responsible administrators of the personal deposit account and presented within three months from the date of issue. The Treasury or Sub Treasury Officer, as the case may be, should see that no payment is made on any cheque unless the balance in hand is sufficient to meet it. As a rule, the responsible administrator of each personal deposit account should have a drawing account with, and draw cheques, on either a district treasury only or any one sub treasury only. The Government will specify the treasury or sub treasury on which he should draw cheques in the order sanctioning the opening of the personal deposit account. If an administrator has to carry out transaction in more than one district, Government may permit him to have a personal deposit account in each of them. When a personal deposit account relates to an estate which has dealings with more than one sub treasury in a district, its drawing account should be with the district treasury only and Government drafts or cash orders should be obtained for payments to be made at sub treasuries [See Rule 213 (a) below]. If an estate, the drawing account of which is kept at a sub treasury, requires occasionally to have payments made at the district treasury, the Treasury Officer may make the payments and adjust them in his accounts for the estate; he should inform the Sub Treasury Officer at once of any such payment, so that the necessary entries may be made in the personal deposit account of the estate.
NOTE 1—[Deleted]
NOTE 2—If a government servant attaches an estate or part of an estate he is the “responsible administrator” of it and should sign the cheques relating to it. If, however, the attaching officer is the District Collector it is permissible for him to delegate this power to a Revenue Divisional Officer, if he wishes; if he does so, he should inform the Treasury Officer and the Accountant General at once.
NOTE 3—*When a prohibitory order is received from a Court attaching a certain amount from a personal deposit account maintained in the Treasury, the Treasury Officer shall withdraw the said sum including M.O. commission, if necessary, from the personal deposit account concerned by presenting a bill in form T.R. 42 duly signed by him and arrange remittance of the amount to the Court concerned in the usual manner. The Treasury Officer shall intimate the Administrator of the personal deposit account as and when the attachment order is effected.
NOTE 4—The Examiner of Local Fund Accounts and Treasurer of Charitable Endowments, Trivandrum may delegate to any of the gazetted officers in his office at Trivandrum his powers to operate on the account in the District Treasury, Trivandrum styled ‘Personal Deposit Account of the Treasurer of Charitable Endowments.’
NOTE 5—When a personal deposit account is opened in the Treasury with reference to Note 2 under Rule 93 of these Rules the head of the institution concerned (Principal of the College or a similar head of a post-matric institution other than a college) is the “responsible Administrator” of that account. If the institution is situated at the headquarters of a district or anywhere in the taluk in which the district headquarters is located the drawing account shall be in the District Treasury and in other cases the drawing account shall be in the sub treasury at the headquarters of the taluk in which the institution is situated unless specifically ordered otherwise by the Director of Treasuries.
NOTE 6—The administrator of each personal ledger account shall furnish to the Treasury Officer, at the close of each financial year, a certificate of acceptance of the closing balance as worked out in the Treasury Accounts, after reconciling differences, if any, between the Treasury Accounts, and the Administrator’s Accounts. The Treasury Officer shall not permit withdrawals from the Personal Deposit Account after 31st May of any year unless and until the closing balance
209. Special to the Forest Department.—In the Forest Department only the Divisional Forest Officer has power to order the payment of an earnest money deposit. He should do so, when necessary by endorsing his orders on the treasury receipt. No such deposit should ever be repaid in part leaving a balance still in deposit.