PART V WITHDRAWAL FROM THE GOVERNMENT ACCOUNT SECTION I Rules applicable to Government Officers in general CHAPTER I GENERAL

January 20, 2025

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.