RECEIPT & PAYMENT RULES, 1983 witnesses pertains to

(2019-Edition) 18. Diet-money is deposited by the Assessee

19. Moneys received or tendered on account of the revenues of the Govt. in consultation with the CAG
Sl. Point Key Point Government may be deposited with a bank other than the
No Reserve Bank or its agent for the purpose of Government
PART I- PRELIMINARY AND GENERAL PRINCIPLES transactions subject to approval by
1. System of departmentalisation of accounts of all transactions 1976-77 (01.04.1976) 20. A Government officer may deposit moneys withdrawn from the The Government
(except payments relating to pensionary benefits) of Central Civil, Government Account in a bank account other than that with the
Ministries and Departments was introduced during the year accredited bank under the special sanction of
2. Receipt and Payments rules have been cleared by the CAG, by the Ministry of Law 21. In case of civil Ministries or Departments other than the CPWD, Financial Advisor in consultation
Reserve Bank of India in so far as rules having an impact on banks Government Account or assignment accounts shall be opened with the CGA
and banking procedures are concerned, and vetted by the under orders issued by the
3. Receipt and Payments rules have come into force w.e.f 01-06-1983 22. In case of Central PWD assignment account is open under The Controller General Account
4. Receipt and Payment Rules have been made by the President in 283(1) approval of (CCA). This procedure is deemed to
exercise of the powers conferred by Article be approved by the CGA
5. Receipt and Payment Rules shall apply to all transactions, other Delhi and Andaman and Nicobar 23. A cheque drawing D.D.O. functioning under the scheme of CGA
than payment of pensionary benefits, pertaining to the Central Islands departmentalisation of accounts may withdraw money for such
Government and UTs of purposes as may be prescribed by general order of
6. A central treasury is the treasury being a treasury or sub-treasury 24. Cheque drawing D.D.Os. functioning under Central Public Works Central Public Work Accounts
under control of a State Govt. Department and Forest Department shall abide by the provision Code
7. Treasuries in Union territories are Central treasuries. contained in
8. Responsible for establishing and maintaining a technically sound CGA 25. Sufficient information as to the nature (classification) of every DDO
payment-cum-accounting system in the departmentalised payment is made shall be recorded on the bill by the
accounts offices and for prescribing the rules for regulating the 26. If a cheque drawing D.D.O. receives information from the effect the recovery without delay
custody, payment into and withdrawal of money from the Accounts Officer that moneys have been incorrectly withdrawn and without regard to any
Government Account is and that a certain sum should be recovered in respect of any bill correspondence undertaken
9. All moneys received by or tendered to Government officers on without undue delay passed by him, the DDO Shall
account of revenues or receipts or dues of the Government shall 27. A Government officer supplied with funds for expenditure shall an account of them has been
be paid into treasury/bank be responsible for such funds until rendered to the satisfaction of the
10. Departmental officer means an officer of the Government AO concerned
authorised to handle Government 28. If a Government officer supplied with funds for expenditure and The Government
money if any doubt arises as to the identity of the Government officer by
11. Government in terms of Receipt & Payment Rule, 1983 means Central Government and UTs of whom an account of such funds shall be rendered, it shall be
Delhi and Andaman and Nicobar decided by the
Islands 29. An account payee cheque/DD issued by the AO/CDDO for Not be entered in the cash instead
12. The balances in small coin depots, rupee coins, balances in mint not reckoned as part of the delivery to the recipient through departmental officer need recorded and watched through
and cash balances held in Post Offices or other departmental General Cash balance of the crossed cheques and bank drafts
offices are Government transit register
30. Cheque drawn by a CDDO for replenishment of cash chest or for Recorded in cash book
13. Offices other than treasury i.e. Military Offices, Post & Telegraph Treasury Rule making payment in cash shall be
Department, authorised to hold departmental Treasure Chests 31. Receipts in the form of local cheques, or demand drafts (to be Be entered in register of valuable
shall observe the relevant provisions of crossed) in favour of PAO (or endorsed in their favour) accepted and not in Cash Book (GAR 3)
14. Moneys received on account of revenues or receipts or dues of not be utilised to meet by non-cheque drawing D.D.Os should
the Government shall departmental expenditure under 32. The cash book should be closed Regularly.
any circumstance 33. The Ministry/Department which keeps its cash book open even Railways
15. Departments authorised to utilise the department receipt to (i) Post & Telegraph (ii) Income Tax after the month of March in order to minimise the traffic
meet department expenditure are (iii) Civil Court (iv) PWD (v) Forest suspense- cash-in-transit is
(vI) Jail (vii) Railways (viii) National 34. In order to minimise the traffic suspense-cash-in-transit Railways 10th April
Library/Library (ix) Botanical & other N.F Railways keep their cash book of the March open up-to N.F Railways-18th April
Survey of India (x) All India Radio 35. At the close of each month, the cash balance in the cash book Head of the Office
and (xi) Regional Poultry firm (xii) Head of the Office should be verified and recorded a signed and
Film Division dated certificate to that effect by
16. National Library is located in Kolkata 36. Any discrepancy noticed while verifying the cash balance should GFR
17. Utilisation of departmental receipt on account of diet-money of Income Tax department be dealt with in accordance with the provision contained in
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37. In case the verification of cash balance is not possible on the last done on the first working day of same i.e. the drawee branch for being credited to Govt. account,
working day of a month, it may be the next month before making any the receipted challan may be delivered to the tenderer on
transactions on that day. 57. Metal or paper token or a preliminary acknowledgement to bank to the depositor.
38. Entries made in the cash book regarding remittance of receipts to HOO after verifying them with cheque/draft to facilitate delivery of the receipted challan to him
the accredited bank for credit into Government Account should reference to the bank's receipt in due course will be issued by the
be attested by the recorded on the pay-in-slips/ 58. In the event of the cheque or draft being dishonoured and Not be returned. It is retained as
challans. returned to the tenderer, The challan accompanying the cheque official record and destroy in due
39. A mistake in cash book should be corrected by drawing the pen Head of Office or draft and presented to the bank should course
through the incorrect entry and inserting the correct one in red 59. In the case of Government dues which are payable by a certain The last day
ink between the lines and should be initialled by fixed date and the person desiring to make payments by means
40. A Government officer who handles Government money should Head of Office of cheque or bank draft, the bank may refuse to accept if it is
not be allowed to handle also in his official capacity money which tendered on
does not belong to the Government, except with the special 60. In the case of Government dues which are payable by a certain The last 2 working days
sanction of fixed date and the person desiring to make payments by means
41. Before bringing a cash book into use, pages of its should be The Head of Office or office of cheque or bank draft, the departmental officer may refuse to
counted the and a certificate of such count be recorded on the nominated by him accept if it is tendered on
first page of the cash book by 61. working day shall be deemed to be a day on which the departmental office and the bank
42. Where a large number of bank drafts, cheques are received by Cheques should be recorded in are both open for transacting their
any departmental office, Register of Valuable and its daily respective ordinary business.
total be entered in the cash book. 62. Where the cheque or draft is tendered to the bank towards On the date on which it was
43. The cash chest/almirah should be secured by two locks of different patterns held payment to Government due/revenue, the same shall be deemed cleared and entered in the receipt
by two different persons to have been paid scroll
44. Duplicate keys thereof should be placed in separate sealed covers different officers of higher rank 63. Where the cheque or draft is tendered to the departmental On the third working day after its
and lodged with than the custodians of the officers towards payment to Government due/revenue, the same presentation;
chest/Bank shall be deemed to have been paid
45. Rotation of duplicate key shall be made once A year in April. 64. Where payment towards payment to Government due/revenue on the date on which the cover
46. Adjustment of transactions of the Government with a State The CGA on the advice of the CAG is made by post, the same shall be deemed to have been paid containing it is put into the post:
Government shall be made in accordance with such directions as 65. To sign receipts for government due/revenue received for him, whether gazetted or non-gazetted
may be given by the Head of Office may at his discretion authorise any other
47. The bank will be kept open for the conduct of Government CGA officer subordinate to him
transactions on a recognised holiday, or beyond normal business 66. Receipt need not be issued where the field staff of the National sale of savings boxes
hours on any day under the direction/orders of the Savings Organisation receive moneys on account of
48. In the case of emoluments fixed by law amounts which are in next higher rupee. 67. Receipt may be granted only if specially desired by the payer, not in cash but by recovery from a
fraction of a rupee shall be rounded off to the Where money is realised payment made on a bill
49. Payment on account of Pension/Relief on next rupee. 68. Receipt books in machine numbered may be obtained from Central Form Store, Kolkata
Pension/DCRG/Commuted value of Pension shall be rounded off 69. The receipt books must be kept under lock and key in the Officer authorised to sign the
to the personal custody of the receipt on behalf of the Govt.
50. In the case of Travelling Allowance bills the rounding shall be only at the last stage and not in 70. On the allegation that the originals have been lost, duplicates or None. Only a certificate to having
done at respect of each item, copies of receipts granted for money received may be issued by received the sum may be given.
51. First of any series of payments of pay and allowances to a When Last Pay Certificate issued by 71. Moneys received on account of revenues, receipts of the Govt. Gross basis
Government servant other than a person newly appointed to previous DDO is available instead of being paid into the bank are utilised to meet
Government service shall be prepared only departmental payments, receipts and the payments made should
PART II -RECEIPT OF GOVT REVENUES, DUES, ETC. AND CREDITING THEM INTO THE GOVT ACCOUNT be accounted for in departmental records on
52. A departmental officers may normally receive cash up-to an ₹ 100 72. If the receipts of the Govt. due are in excess of the payments remitted to the bank or Accounts
amount not exceeding made out of it, the excess shall be Officer
53. Revenues and dues received in cash by departmental officers not remitted to the PAO by means of 73. If the receipts of the Govt. due are in excess of the payments cash actually received by him and
having cheque drawing power and functioning at places other crossed DD for being credited into made out of it, the challan accompanying the excess shall be per contra the expenses met
than those of their PAO may be Government Account. recorded with therefrom
54. Authority competent to specify that only bank drafts but not Ministry/Department in 74. When the departmental officer submits a formal claim, or bill to "received payment by transfer
cheques should be tendered in payment of Government dues to consultation with the CGA the Accounts Officer in adjustment of departmental receipts credit to head of account.
any category of all its departmental officers is temporarily utilised for departmental payments, the NIL claim
55. The preliminary acknowledgement of the receipt of the cheque Receipt of cheque/draft shall be endorsed with the words
or draft, will be given by the departmental Officers at the time of 75. Challan forms, printed forms of challan shall be supplied by the Departmental officer or by the
56. If a bank draft drawn on a branch of a bank is tendered at the the same day bank free of charge.
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76. In making rupee deposits to the Government Account in respect Quadruplicate. recorded in the body of the bill in.
of imports financed under Direct Payment Procedure applicable 98. A Bill Register in Form GAR 9 maintained by all Heads of Offices Monthly
to various foreign loans or credits, Form GAR 8 shall be used should be reviewed
invariably in 99. Bill Register in Form GAR 9 shall be reviewed by A Gazetted Officer
77. Fees payable by candidates in India for examinations conducted Secretary of the respective 100. A Bill Transit Register in Form GAR 10 maintained by all Heads of Bi-weekly
by the UPSC or SSC should be remitted to the commission Offices should be reviewed by a Gazetted officer
78. Fees payable to UPSC or SSC by means of crossed Indian Postal These Commissions with the 101. Bill Transit Register in Form GAR 10 is reviewed bi-weekly to Prevent presentation of
Order or by such other negotiable instruments as may be notified approval of Government. fraudulent bills
by 102. no payment may be made on a bill or order signed by a clerk Government have expressly
79. Fees payable to UPSC or SSC by candidates residing outside India Missions abroad. instead of by the Head of an Office unless authorised it in the case of any
may be received by the specified office
PART III- WITHDRAWAL FROM THE GOVERNMENT ACCOUNT (Sec- I General Rules) 103. Signatures on a bill must always be transliterated if it is in Indian Hindi
80. No withdrawal of money may be made from the Government Department of Expenditure (MoF) languages other than
Account except by presentation of bill in support of relevant 104. Unsigned bills, prepared on computer, forming sub-vouchers of Indian Airlines
claim for the purpose unless otherwise authorised by the contingent bills on account of its dues against the
81. A statement of claims against the Government containing Bill Government may be accepted for payment if otherwise in order
specification of the nature and amount of the claim, either in presented by
gross or by items, and includes such a statement presented in the 105. HoD may authorise any Gazetted Officer serving under him to Disbursing officer concerned
form of a simple receipt is called sign a bill or order for him, communicating the name and
82. A bill becomes a voucher only when it is receipted and stamped 'PAID specimen signature of the officer to the
83. Office copies of bills may be retained by each Drawing Officer regular monthly pay and 106. Where HoO authorises any Gazetted Officer serving under him to Head of the Office
except of allowances bill sign a bill or order for him, responsibility for the accuracy of the
84. Bills drawn and presented by a departmental officer to an themselves be duly receipted for bill or for the disposal of the money received in payment rests
Accounts Officer or to a cheque drawing DDO shall payments. with
85. When a person not in the Government employment, claims for HoD or other responsible Govt. 107. When any kind of bill is required to be prepared in duplicate or Only one copy that will be sent to
payment for work done, service rendered or articles supplied, officer under whose immediate triplicate, full signature shall be appended on AO/CDDO
shall be submitted through order the service was done or 108. Receipts must be stamped for all sums exceeding ₹ 5000/-
supply made 109. The limit of ₹ 5000/-up-to which a receipt is not required to be Net amount payable on a bill and
86. Payments to pensioners are governed by Central Treasury Rule (Rule 319- stamped should be applied to the not to the gross claim preferred.
374 & 441) 110. Affixing of stamp for receipt of payment outside India will be Local laws, if any
87. Income Tax is deducted from the bill of the contractor/supplier Section 194-C Income Tax Act, governed by
under in accordance with provision contained in 1961 111. Cheque books for departmental transactions are supplied by AO/CDDO
88. Income Tax is deducted from the bill of the contractor/supplier Individual/HUF-1% 112. Drawing officers of the ministry/department those shall obtain Defence, Railways and Post &
u/s 194-C @ Other 2% cheque books under departmental arrangement are Telegraph
89. Income Tax is deducted from the bill of the contractor/supplier ₹ 30000 at a time or ₹ 1 lakh in the 113. AO specially authorised by the Govt. to write cheques by means Deputy Controller of Stamps,
u/s 194-C provided the income shall be FY of cheque perforating machines may obtain their supply of, Central Stamp Stores, Nasik Road.
90. Ruleof arrears claims does not apply to claims on a/c of arrears of pensions cheque forms by requisition from the
91. Bill for all debt-head items should be drawn in separate forms Red ink on white paper 114. Where cheques are authorised to be written by means of cheque relevant branches of the
printed in perforating machines, there will be no separate book number on accredited bank by the concerned
92. Where the use of a bill purely in any regional language becomes Officer preferring the bill the cheque forms. In such cases, the numbers assigned to cheque Principal Accounts Office.
unavoidable, a brief abstract should be endorsed in English forms intended to be used during a particular period shall be
stating the amount, the name of payee and the nature of the intimated to
payment under the signature of 115. In cases where withdrawal of funds by cheques is no longer the Accounts Officer
93. Where any correction be necessary, the correct entry should be red ink necessary, all the cheque forms of cheque books which remain
inserted after cancelling the incorrect entry neatly in partly or wholly unused shall be surrendered to
94. Each correction or any interpolation on a bill should be Full signature with date against 116. On receipt of surrender cheques, the Accounts Officer shall destroy by incineration the partly
authenticated by the drawing officer setting his each. used ones and wholly unused to
95. The full accounts classification must be recorded on each bill by The Budget proper use
the drawing officer that shall be guided by 117. Surrender wholly unused cheques shall be put to proper use by The Pr. AO
96. Charges against two or more major heads should not be included allowances of a Government the AO after taking the same on stock and under intimation to
in one bill, exception to this is servant drawn with pay 118. The loss of a cheque book or a blank cheque form shall be branch bank with which the AO/
97. A note to the effect that the amount of the bill is below a Red ink notified promptly by the AO/CDDO concerned to the CDDO has his account.
specified amount expressed in whole rupees, which is slightly in 119. in the case of the Postal Section of the Posts and Telegraphs ₹ 100/-
excess of the total amount of the bill, should invariably be Department, the lowest sum for which a cheque may be issued is
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120. Cheques payable to Government officers to enable them to make disbursing Government officer payments as the case may be.
disbursement in cash, such as of pay and allowances of concerned by designation, 142. A fresh cheque in lieu of a cheque alleged to be lost may be 1 year from the date of issue of
establishments, of contingent expenditure on behalf of the issued by PAO/CDDO within a period of cheque
Government, shall be issued in favour of 143. A fresh cheque in lieu of a cheque alleged to be lost may be Pr. AO
121. All salary cheque shall be issued crossed i.e. Account Payee Exceeds ₹ 1000/- issued by PAO/CDDO within a period of 1 year from the date of
where amount issue of cheque or 3-1/2 years from the date on which the
122. All non-salary cheque shall be issued crossed i.e. Account Payee Exceeds ₹ 500/- relevant claim had become due, wherever this is beneficial with
where amount the concurrence of
123. Cheque drawn in favour of Government offices or Departments crossed and the words "for credit 144. Where a fresh cheque is to be issued against an alleged to be lost PAO
or payment on account of interdepartmental or inter- to Government account and not one, a non-payment certificate to obtained from
Governmental dues shall be payable in cash" 145. In cases where a fresh cheque is issued for a cheque allegedly lost the amount of renewed cheque
124. Cheques payable to Government officers to enable them to make Non-transferable and both are noticed to be paid, shall be placed to suspense
disbursement in cash on behalf of the Government shall bear the account (8658)
superscription 146. If a cheque is handed over to the payee or to his authorised the bank's working day next to the
125. Govt. servants shall exercise their option to receive their salary in March for ensuing year. messenger, the date of payment will be reckoned from date of the cheque or the specific
cash or by cheque in the month of date super-scribed whichever is
126. At Ministry/Department or UT’s headquarter level, the relaxation CCA/CA/Dy. CCA in consultation later.
with regard to issue of salary cheques may be issued 'open' with the Financial Advisor 147. If a cheque/DD is posted to the payee in pursuance of a request Date put into the post or the
instead of 'Account Payee' cheques even when the amount to be for sending it by post, the date of payment will be reckoned from specific date super-scribed
paid in a case exceeds ₹ 1000 may be accorded by whichever is later.
127. At other than headquarter level, the relaxation with regard to PAO with the approval of the HoD 148. Wherever payment is arranged by means of a bank draft to a date handed over
issue of salary cheques may be issued 'open' instead of 'Account payee, the date of payment will be reckoned from the
Payee' cheques even when the amount to be paid in a case 149. Where payment is made by Govt. by postal money order or by date on which the receipt for the
exceeds Rs. 1000 may be accorded by any other recognised mode of remitting money by post, the date money is issued by the post office.
128. Relaxation with regard to issue of salary cheques may be issued Working of accredited bank is of payment shall be reckoned from the
'open' instead of 'Account Payee' cheques shall be given by the affected by go-slow and timely 150. Payment to a PSU/ Government aided institution, have to be ₹ 1 crore and above.
competent authority in the event of payment is likely to be delayed. authorised by the concerned PAO at New Delhi through the RBI,
129. Open cheque will invariably be made over to the individual Drawing and Disbursing Officers New Delhi where the amount is
payees through the concerned 151. Where Payment to a PSU/ Government aided institution is made Date of payment appeared in
130. Cheque shall be payable at any time within 3 months from the date of issue through the RBI, the date of payment shall be reckoned from payment scroll.
131. Cheque shall be payable at any time within 3 months from the cheques drawn on local banks by 152. The AO concerned shall communicate to the relevant branch of Quarterly assignment.
date of issue does not applies to the Indian Missions and Posts the accredited bank, the amount of credit assignment authorised
abroad. in favour of a CDDO under his jurisdiction
132. Revalidation of cheque means Changing the date of cheque under 153. The credit assignment remaining unspent as at the end of a not to be carried forward to the
the signature of the drawer financial year is first quarter of the next financial
133. Revalidation of cheque is permissible when Not permissible under any year.
circumstance. It has been 154. Responsible to ensure that at no time the amount assigned in the Paying branch concerned.
dispensed with. letter of credit is exceeded by the payment of any cheque is
134. Where a time-barred cheque is received by CDDO, he should deface and forward it to the PAO. 155. The cheques issued during the last quarter but presented for The year in which drawn/issued.
135. The fact of receipt of the time-barred cheque and action taken Counter-foil and Register of payment during the next quarter within the period of validity will
should be noted on Cheque Delivered. be taken by the bank against the assignment of the year in
136. If the cheque is not in the drawer's possession after satisfying Bank branch for stop payment. If 156. Drawing cheques and depositing the amount in the department's Not permissible
himself with reference to relevant records, intimation by drawer is CDDO intimation to PAO cash chest at the end of the year for the purpose of showing the
registered post (acknowledgement due) shall be sent to as well. full amount of the grant as utilised is
137. A cheque should be cancelled if not surrendered for renewal 6 months 157. Specimen signatures of every Government officer handling PAO-in case of bill
after remained unpaid for any cause for a period of government transaction shall be communicated to Bank-in case of cheque
138. Where a cheque is to be cancelled for remaining unpaid for No acknowledgement of the stop 158. Specimen signature a Govt. official is communicated to AO Some superior officer/predecessor
prescribed period and not surrendered for renewal, the order may be insisted from the through whose signature is already with
intimation required to be sent to the Bank would be bank. AO.
139. Fan-fold cheques are cheque forms in continuous lengths and do not 159. Mint Master is exempted from circulating the specimen signature issuing Mint Out-turn Certificates
have counter-foils of their officers payable at the bank.
140. Fan fold cheques are used in Defence services 160. All orders and authorities for payment will be stamped with a Accounts Office on another
141. Cancellation of fan fold cheques are recorded on copy of the schedule of cheques special seal, wherever required to be issued from one
issued and the register of bill 161. The provisions special seal to be affixed on payment authorities Defence Accounts Officers.
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 are not applicable to payment orders issued by or upon 180. Bill is submitted not earlier than 15 th of the month to which the First 7 working days of the next
162. The cost of remittance where money due by the Government is The payee bill relates so as to obtain the necessary outstation bank drafts to month
paid by Postal Money Order shall be borne by arrange for the despatch so as to reach the claimants within the
163. The acknowledgement for payment shall not be insisted upon In case of adjustment bill for NIL 181. In the case of the Indian Missions abroad, pay and allowances Locally recruited staff.
payment. may be disbursed in accordance with the local laws and custom
164. When money is withdrawn for payment, it may be remitted to (i) payee does not receive it or pertaining to
the payee by postal money order irrespective of whether a arrange to receive it within a 182. Cases in which drawl and disbursements for part of a month (i) on transfer, deputation, leave or
request to this effect has been received from the payee or no month of drawal and (ii) individual permitted are vacation outside India to outside
provided payments are of value up-to ₹ India and outside India to India
100/- (ii) transferred to another account
165. In all cases in which it is not possible or expedient to support a Superior officer. circle; or within the same account
payment by worker or by the payee's receipt, a certificate of circle with DDO changes
payment duly signed by the disbursing officer and counter-signed (iii) on quitting service
by the (iv) on transfer to foreign service or
166. In case of articles received by value payable post, acceptable as a value payable cover together with deputation to State Government
voucher will be the invoice or bill (v) on leave from a post in a
167. The cash memoranda need not be stamped or bear the supplier's special medicines purchased from country outside India,
acknowledgement. submitted in support of the claims for the market under the Medical 183. On occasions of local importance and following local practice, not beyond the date preceding the
reimbursement of the cost of Attendance Rules Heads of Indian Embassies, High Commissions or other Missions day of payment.
168. Pay-order means the amount payable specified both abroad, may authorise part payment of salary and allowances of
in words and figures on a bill and the locally recruited employees for the period
signed by disbursing officer by 184. A separate pay bill should be prepared for establishments whose charges are
hand and ink. debitable to different heads of
169. Vouchers and acquittances which are not required to be they are destroyed under the account
submitted to the Accounts Officer shall be filed and retained orders of competent authority. (ii) personnel to whom salary is
carefully in the office concerned as important documents till payable individually by cheques
170. Recovery from AO/Controlling Officer may be considered only in the event of culpable negligence and
on the part them (iii) Group D employees
171. If a Government servant from whom a recovery is ordered is be passed on to that disbursing 185. Non-gazetted employees whose names shall be omitted from (i) Group D of central service
transferred to the jurisdiction of another disbursing officer, the officer without delay. Pay-bill are (ii) All head constables/constables
orders of recovery should 186. Specified classes of establishments where entry of names in the Government in consultation with
172. Recoveries from a Govt. Servant may not ordinarily be made at a exceeding 1/3rd of pay pay bills is not essential for pre-check or audit purposes or both the CAG
rate shall be determined by
173. Recoveries from a Govt. Servant may be made at a rate (i) acted contrary to orders or 187. The form of a ledger for recording the dues payable and Pay Bill Register (GAR 17)
exceeding 1/3rd of the pay when without due justification or taken deductions made in respect of each claim for pay and allowances
an advance for a specific purpose, of a Government servant is
not utilised it for the purpose 188. Pay and allowance bills presented for payment in Abstract of Pay-bill (GAR 18)
within the prescribed period or 189. Office copy of a regular monthly pay and allowances bill need Not be maintained.
failed to refund. 190. Record that is maintained to prepare the section-wise Pay-bill Check Register (GAR 19)
174. Bills for monthly pay and fixed allowances of Government 5 days before the last working day acquittances rolls in large establishments where pay is disbursed
servants may be signed at any time not earlier than of the month through Section Supervisors is
Part- III WITHDRAWAL FROM THE GOVERNMENT ACCOUNT (Sec-II Personal Claim of Govt. Servant) 191. PWD Office submits demand statements for licence fee of public Duplicate
175. Provision relating Personal Claims Of Government Servants as Defence, Railways and Post & buildings recoverable from Government servants in
mentioned in the R&P 1983 do not apply to Telegraph 192. Responsible for deduction on account of license fee is Head of Office/DDO
176. Working day with respect to day on which payment is made The day on which disbursing 193. After the recovery is made, one copy of the demand statement returned to the authority from
means officer, AO/PAO and bank conducts shall be which it was received
ordinary business. 194. If the licence fee recoverable from a Govt. servant is limited to a noted in the remarks column of the
177. Where specific date for payment falls on holiday, the payment Preceding working day certain percentage of his emoluments, the particulars of such demand statement before its
will be made on the emoluments shall be return.
178. The monthly salary bills to be presented at the offices of the 20th of the month to which the bill 195. Where the licence fee of a Govt. servant is limited to a certain Retrospective effect.
departmental PAO and CDDOs should reach the PAO/CDDA by relates. percentage of his emoluments and his emolument is changed
179. The monthly bills or pay and allowances of all Govt. servants 15th of the month to which the bill retrospectively, recovery of changed licence fee will be made
posted at localities remote from the station of the concerned relates. from
DDO may be presented to the AO/CDDO not earlier than 196. The recovery of licence fee from the Central Government The State Govt. & Central Govt.
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 servants in respect of buildings belonging to a State may be made Department in consultation with attachment order issued by a Court of law, order
in accordance with such procedure as may be prescribed by AO 214. The cost of remittance to a Court of money realised under its amount deducted from the
197. The detailed rules or procedure for recovery of licence fee in Department concerned in attachment order shall be borne by amount realised and the net
respect of such buildings under administrative control of a consultation with AO amount remitted to the Court
Central Govt. Departments other than PWD are prescribed by 215. The profession tax is levied by The State Government.
198. Licence fee recovered is required to be remitted by the Whose pay and allowances are 216. The competent authority may authorises the drawl of pay and Not exceeding 2 months
respective Accounts Officer to the Directorate of Estates by drawn from other than Central allowances of a newly appointed Government servant without a
cheque or draft duly supported by the detailed schedules in cases Govt's Civil Estimates (Defence, medical certificate of fitness for a period
where general pool accommodation is allotted to Officers Railways, P&T, State Govt) 217. The cost of remitting salary him by bank draft at par or Postal Office contingency.
199. A sum disallowed from a pay bill by the AO may be recovered Next pay-bill. Money Order to a Government servant is out-stationed on tour
from shall be borne by
200. A sum disallowed from a travelling allowance bill may be A month. 218. The pay and allowances due in respect of the old post which Present DDO and sent to previous
recovered from next pay bill of the Govt. servant if he/she does could not, be drawn at the time of a transfer should be paid on DDO for verification
not present other travelling allowance bill within the basis of a Due & Drawn Statement raised by
201. When the pay of a Govt. servant is attached by any order of a Officer receiving the attachment 219. Is Pay and allowances or leave salary Government servant Permissible. Subject to special
Court of Law, responsible to see that the proper deduction is order permissible to be paid away through agent authority of the Govt. and formal
made in satisfaction of such order is acquaintance through messenger
202. The extent to which the emoluments of a Government servant Code of Civil Procedure, 1908 [u/s or agent.
are exempt from attachment for debt is laid down in 60(1)] 220. A register of power of attorney should be maintained by the Government Securities Manual
203. In execution of any decree other than a decree for maintenance, First ₹ 1000 and 2/3rd of remainder. disbursing officer in the form prescribed in the
salary exempt to be attached to the extent of Attachable- (salary-1000)/3 221. Bond in GAR 47 may be executed by the bank include in the 2nd Schedule.
204. Where any part of the salary that has been under attachment, 12 months Schedule of RBI Act 1934
whether continuously or intermittently, for a total period of 24 222. State Cooperative banks, State-owned or control-led banks, Government in consultation with
months such portion shall be exempt from attachment until the which are not included in the Second Schedule to the RBI 1934 the RBI
expiry of further period of may be allowed to execute general bond by the
205. Where attachment has been made in execution of one and the 24 months 223. The net leave salary due to a Group D shall, on his express Exceeding 1 month.
same decree, shall be finally exempt from attachment in request of, be remitted to him by the DDO by postal money order
execution of that decree after the attachment has continued for a at Government expense if he proceeds on leave for a period
total period of 224. Where a Govt. servant proceeds on earned leave for a period Demand Draft
206. In execution of any decree for maintenance, portion of salary 1/3rd exceeding 1 month, he may request to remittance, at
exempted from attachment is Attachable- 2/3rd of salary Government cost, of leave salary by means of a
207. Salary with respect to attachment of pay by order of a Court the total monthly emoluments 225. Is Overtime Allowance chargeable to Income Tax? Yes. Fully taxable.
means excluding any allowance derived by 226. Arrears of pay, fixed allowances or leave salary shall be drawn not in the ordinary monthly bill,
a person from his employment but in a separate bill,
whether on duty or on leave 227. In cases where a period of leave is followed by transfer, any New office
208. Is Dearness Pay exempt from attachment by order of a Court Yes. It is exempt. portion of leave salary which was not drawn at the old station,
209. If an order of attachment against a Government servant is honour the order if the total may be drawn at the
received before a previous order of attachment against the same amount of decree is within the 228. Government servants serving in the Missions abroad may, for the the Department concerned on the
Government servant has been fully complied with, the disbursing prescribed limit. Else will return period of leave spent in India, draw their leave salary in India on basis of the LPC issued by the
officer will the orders to courts with a bills drawn by Mission concerned
statement showing the detail of 229. The travelling allowance bills of Government servants proceeding 31st March, if the tour has been
existing attachment order. on tour shall be presented at convenient intervals during the completed before that date
210. In the event of attachment of pay, deductions on account of be made from non-attachable period of their tour or immediately on return to the headquarters
subscriptions to PF, Income Tax, dues of co-operative societies portion of the Government and, as far as practicable, before
and debts due to Government should servant's salary 230. The detail of legal acquittance for having received payment Bill Check Register (GAR 19)
211. When the salary is payable in cash in the event of attachment, it GAR 24 obtained in an Acquittance Roll in Form G.A.R. 24 will be filled in
should be paid on form_ from
212. In the case of an attachment order issued by a Court in India Made by DDO of the 231. Pay and allowances can be drawn for the day of the Government a calendar day beginning and
against a Government servant whose pay and allowances are to Ministry/Department/UT servant's death, day for this purpose means ending at midnight.
be disbursed outside the local limits to which the Code of Civil concerned. 232. Where payment drawn through a cannot be made within the be refunded by short drawing in
Procedure, 1908 extends, recovery will be course of the month, the amount drawn for the payee shall the next bill,
213. In cases in which a judgment-debtor does not sign the the head of the office may draw 233. The amount of undisbursed pay and allowances may be retained not exceeding 3 months
acquittance roll and intentionally allows his pay to remain the pay of the judgment-debtor in by Head of Office for any period
undisbursed in order to evade payment on account of an satisfaction of the attachment 234. An abstract of amounts remaining undisbursed for three months Register of Undisbursed Pay and
11 12
 should be prepared on the basis of entries made in Allowances, etc. (gar 25) required to be submitted to AO by controlling officer cancellation of counter-signing the bill
235. the last payment of pay or allowances in respect of a Govt. Head of office will be done by
servant who finally quits service or who is placed under 254. A sub-vouchers each shall be submitted to the AO in respect of More than ₹ 500/-
suspension may be made only after satisfaction of contingent charges when the amount of sub-voucher is
236. Part of Retirement benefits which may be with-hold to cover the Gratuity. 255. Exemption from submitting a sub-voucher amounting more than CGA in consultation with the CAG
demand of Govt. at the time quitting the service ₹ 500/- may be granted by the
237. Pay and allowances of all kinds claimed on behalf of a deceased does not exceed ₹ 10000/- . 256. In respect of petty contingent expenditure up-to ₹ 500 for which Form GAR 28 to be attached to bill
Government servant may be paid without production of usual However, Indemnity Bond (GAR original sub-vouchers are not required to be attached to bills, the
legal authority by the Head of Office provided value of such claim 26) and minimum one surety is items should, however, be listed out in
required. 257. In respect of contract contingencies, the bill shall be presented in GAR 29
238. Where the claim exceeds ₹ 10000/-, payment will be made by the such sureties (normally two) as a form
Head of Office only on the execution of an indemnity bond in may be deemed necessary. 258. Sub voucher of contract contingencies is submitted to Accounts False. No need to submit sub
Form GAR 26 duly stamped and officer voucher of contract contingency.
Part III- WITHDRAWAL FROM THE GOVERNMENT ACCOUNT (SEC-III Contingent Charges) 259. Where payments of telephone, electricity and water charges are Fully-vouched contingent bill (GAR
239. All incidental and other expenses (including on stores) which are Contingent charges generally more than the monetary limit prescribed and cannot, 29)
incurred for the management of an office as an office or for the therefore, be paid out of the permanent advance, funds required
working of technical establishment such as laboratory, workshop, for making only these contingent payments may be drawn on
industrial installation, store depot and the like are called 260. The numbers assigned to sub-vouchers pertaining to each entry More than ₹ 50/-
240. All incidental and other expenses pertaining to works and tools Works and Tools and plant as the in the abstract bill shall be detailed against the entry concerned,
and plant will be classified as case may be the amount being given only in those cases where a sub-voucher
241. Contingent charges have been classified into 5 classes. is for
242. Those contingencies for which a lump sum is placed annually at Contract contingencies 261. When expenditure for which a lump sum is granted under a Bear a note of how much has been
the disposal of a disbursing officer for expenditure without single special sanction, is continued over more than 1 month, the spent up to that date, against the
further sanction of any kind are second and subsequent months' bills shall sanction.
243. Contingent charges on account of rewards for destruction of wild Scale-regulated contingencies 262. The limit of Rs. 50 above which sub-vouchers are required to be CGA on the advice of the CAG
animals shall be classified as submitted to the Controlling Officer is subject to alteration by the
244. Such contingent charges, whether recurring or nonrecurring, as Special Contingencies 263. In respect of detailed bill the countersigning officer shall ₹ 200 each.
cannot be incurred without the previous sanction of superior despatch it to the Accounts Officer direct with the sub-vouchers
authority is called for items for more than
245. Such contingent charges as may require approval of some Counter-signed contingencies 264. A register of contingent expenditure may be kept in the office of Department concerned in
controlling authority before they can be admitted as legitimate the controlling officer in such form and according to such method consultation with the AO
expenditure against the Government are known as as may be prescribed
246. The contingent charges, which require neither special sanction Fully vouched contingencies. 265. The detailed bills duly signed by the controlling officer shall be a month from the date of receipt
nor countersignature, but may be incurred by the Head of Office sent to the Accounts Officer direct within of such bills in his office.
on his own authority subject to the necessity of accounting for 266. Bill for contingent charges requiring counter signature before GAR 32
them and pass on fully vouched bills are payment shall be drawn in
247. The maximum amount that can be disbursed out of Permanent ₹ 2000/- 267. Payment for purchase of service postage stamps shall be made Crossed Government Account
Imprest Advance towards payment of contingent charges is by means of Cheque.
248. Items of expenditure on which more than ₹ 2000/- out of items relating to Telephone, PART III-WITHDRAWAL FROM THE GOVERNMENT ACCOUNT (Sec IV-Purchase of Stores)
permanent imprest may be spent are Electricity and Water bills where 268. Advance payment on account of purchase of store and is made GAR 30
NCDDO is located away from on form
CDDO/PAO 269. Adjustment bill towards advance payment on account of GAR 29
249. The pay of Group D servants, by whatever designation they may Contingent charges purchase of store and its settlement is made on form
be called, who have been or may be, declared by competent 270. Payments for all purchases ordered through the India Supply High Commission of India, London
authority to be ineligible for pensions may be treated as Missions at London or Washington will be arranged by or Indian Embassy, Washington,
250. The wages of temporary field establishments of Surveys and Contingent charges 271. Where the time schedule of payment permits, the Accounts Work/project to which supply
Settlements and of extra potdars entertained for accompanying Officer will make payment to foreign supplier by bank draft in the relates. (In other words
remittances, may be treated as specified foreign currency, the cost will be borne by Government)
251. Unless in any case it is distinctly provided otherwise by any 3 years 272. Usually a letter of credit is opened in favour of foreign suppliers Tender clause involves heavy
rule/order, no sub-vouchers may be destroyed until after a lapse through the accredited bank of the Ministry or Department payments, with a specific payment
of concerned where schedule
252. Sub-Vouchers which are not required to be submitted to Drawing officer at the submission 273. Instructions regarding procedures for payments to foreign Controller Aid Account & Audit
Controlling Officer or AO shall be cancelled by of bill. suppliers for imports covered under various foreign aid (CAAA) duly approved by the CGA
253. Where sub-voucher is submitted to Controlling Officer and not The controlling officer at the time programmes and procedures for accounting of cash and on the advice of the CAG.
13 14
 equipment grants received by the Government from various department in Form
foreign Governments or Institutions, are issued 297. Compensation to Government servants for accidental losses due a simple bill form
274. When contingent bills are drawn for works expenditure and it is GAR 31 headed Not Payable, to effect of floods, cyclones, earthquakes or otherwise, may be
not possible to give details of the expenditure at the time of drawn in
drawing the bill, they must be given subsequently in a bill in Form 298. Bill for Compensation to Government servants for accidental Pre-check
275. Wages of labourers engaged departmentally shall be drawn on Muster Roll losses due to effect of floods, cyclones, earthquakes or otherwise
276. Unpaid wages on muster roll shall be carried forward from muster roll to shall be submitted to PAO for
muster roll until they are paid 299. Bills for educational scholarships or stipend, shall be presented in Principal Accounts Officer
277. Wages of members of the work-charged establishment may be GAR 13 Form GAR 35 or in such other form as may be prescribed by
drawn on the form authority competent to sanction such payments in consultation
278. If the acknowledgement of the payee cannot conveniently be obtained separately and attached with
obtained on the bill itself, it may be to the bill as a sub-voucher. 300. Bills for sums payable to the Reserve Bank, such as bills in an officer of the Ministry of
279. Payment for all work done other than by daily labour and for all Measurement Basis connection with the floatation of new loans or management of Finance before they are paid.
supplies shall be made on the basis of Public Debt, shall be countersigned by
280. Claims all work done other than by daily labour and for all claimants 301. A copy of account of discretionary grant submitted to Accounts it is estimated that the sanctioned
supplies made shall beprepared by the must be sent also be sent to the administrative department expenditure will be completed and
281. When the maintenance of any Govt. buildings or roads is payment for work done by a concerned at the end of every month, except when the account closed within 3
entrusted to a Local authority, the payment made to it on this contractor months from the date of
account shall be treated as sanctioning
282. Advance payment to contractor means payment for work done by the 302. Where it is estimated that the sanctioned expenditure will be After expiry of 3 months or account
contractor but not measured. completed and the account closed within 3 months from the date up-to 31st March if 3 months falls
283. Final payment to the contractor for work done or supply made without detailed measurement. of sanctioning, the account shall be submitted to administrative after 31st March.
shall not be made department
284. Refund of revenue may be paid out in cash where the amount Up-to ₹ 100/- 303. When a Civil officer required to supply carriage to troops on the Permanent Imprest or on an
involved is march, the amount may be drawn for making advance payment abstract bill
285. Department Officers are permitted to draw amount in lump-sum The to owner from
on their receipt towards making refund by Min./Department/Administrator 304. A Civil officer required to supply carriage to troops on the march, Half of the hire charges for full
concerned in consultation with Pr. may makes an advance to the owners to the extent of journey.
AO 305. Amount incurred by a Civil Officer in connection with supply of Defence. Civil officer will debit
286. Refunds of the value of Currency Notes credited to Government Currency Officer carriage to troops on march shall be borne by 8658-PAO suspense.
in accordance with the provisions of the RBI (Note Refund) Rules, 306. When discount upon stamps is allowed by deduction from the The PAO.
1975, shall be made by purchase money, a detailed bill is raised in Form GAR 31 for
287. Refunds of the value of Currency Notes credited to Government Department of Economic Affairs submission to
shall be made by debiting the government account held under 307. loans and advances may be drawn On simple receipt in a form GAR 34
288. When refunds of the value of Currency is made, the original PAO Ministry of Finance similar to Form
credit together with the actual receipt of the payee shall be sent (Department of Economic Affairs). 308. The type of advance under which Takavi advances and advances Revenue Advance
to under the Land Improvement Acts fall under
289. Refund of revenue from permanent advance is permissible ₹ 100/- 309. The estimated cost of Takavi works are recovered in the PWD the Collector in the same way as
refund up-to failing which recovery of takavi advance will be made by arrears of land revenue.
290. Petty Refunds of Union Excise Duties and Customs receipts Up-to ₹ 100/- (may be refunded in 310. Revenue Advances are drawn on GAR 30 (Abstract Bill)
means refund amounting cash in each case) 311. Submission of detailed bill towards adjustment of revenue end of the month following that in
291. Bills for drawing money on account of refunds of revenue shall be GAR 33. advance drawn shall not be delayed beyond the which the advance was drawn.
prepared in Form 312. Money limit for ' the amount which can be drawn on abstract Head of department
292. Bill for refund of passport fees should be prepared in Form GAR The Regional Passport Officer bills by each officer with due regard to the circumstances of each
33 by case shall be prescribed by the
293. If the amount of UPSC/SSC examination fee was originally paid in Secretary of the Commission/ an 313. A plus and minus memorandum shall be maintained by The PAO (to watch the recovery of
any Embassy or Mission abroad and the refund is desired in India, officer duly authorised in this advances)
verification of the credit will be on the authority of the regards 314. The Component i.e. Interest and Principal of advance that must Principal-Must and Interest-Must
294. Where the examination fee is paid by a candidate in the form of Money Order and must not be recorded in plus and minus memorandum not
Postal orders/ Central Recruitment Fee (CRF) Stamps, refund of Part-IV PUBLIC DEBT PROVIDENT, ETC. FUNDS, DEPOSITS, ETC. (Sec I- Public Debt)
fee shall be made by the means of 315. The procedures for making payment in respect of the principal of the Government Securities Manual
295. An order for refund of revenue shall remain in force for a period 3 months from the date of issue. market loans add interest thereon when they fall due shall be
of governed by the provisions contained in
296. Bills for grants-in-aid or contributions shall be presented by the GAR 34 316. The sale and discharge of Treasury Bills are looked after by RBI on the instruction of the Govt.
15 16
317. Treasury bills can only be paid on maturity at the office of the from which they were issued. 336. Deposits are located in Public Account under Sector K
bank 337. No money is to be credited as a deposit except under the formal Court or other competent
318. When treasury bills are paid on the maturity it is known as Discharge Bill order of a authority.
319. The conditions under which certificates of different the Central Government. 338. Jewels or other property duly stated with the value in monetary Not be brought to the deposit
denominations are issued and discharged, the maximum, limits of term received for custody and restoration in kind may account.
investment, the interest which accrues on them, and other 339. Government Promissory Notes or other security deposits True
matters connected there-with are regulated by special received must, on no account, be credited as deposits
instructions issued by 340. Where an appeal is pending in Court of Law, the fine received In the concerned revenue head
320. The responsibility for making necessary deductions regularly and The drawer of the bill should be placed and not deposit.
correctly on account of subscription to the Provident Fund rests 341. The net sale proceeds of unclaimed impounded cattle may be 3 months. If remained unclaimed
with kept in deposit for a period of then lapses and credited to
321. The mode through which premia or subscriptions to the Post Deduction from pay bill or cash at revenue.
Office Insurance Fund may be paid by means of post office. 342. The unclaimed property with Police shall not be sold at once but kept for 6
322. When a subscriber to the Post Office Insurance exits the policy, Accounts Officer concerned as well months
the reason of exit should be written in the schedule and notified as to Director (PLI), Kolkata 343. The sale proceeds of unclaimed property with Police shall be Credited to Govt. account at once
to the 344. In the case of property left by persons dying intestate and As prescribed by the local laws.
323. If the leave salary of a subscriber has not been drawn or the be included without any recovery without heirs, the same will be secured and held by Civil Court for
official is on leave without pay, the name of the official in but a suitable remarks. the period
schedule of PLI subscription in Form GAR 40 should 345. The unclaimed property of perishable nature and property should Less than ₹ 10/-
324. When a subscriber to any Fund whose subscriptions are realised LPC (Last Pay Certificate) be sold at once whose value is
by deduction from pay bill is transferred from one office to 346. The unclaimed property of perishable nature and property whose because it cannot be kept or it be
another, the details of fund and amount of subscription and value exceeds ₹ 10 may also be sold at once on account of sold for the benefit of the owner
repayment should be noted in the 347. The sale proceeds of unclaimed perishable property shall be kept 6 months
325. The payment for withdrawal/advance from the PF may be made Exceeding ₹ 250/- in deposit for a period of
by an 'Account Payee' cheque drawn in his favour if so desired by 348. The Police Department should have no deposits except security and earnest money
the subscriber including a non-gazetted subscriber, where the deposits
amount involved is 349. Receipt of security and earnest money deposits by Police 8443-Civil Deposit
326. Withdrawals from Provident Fund by officers and staff serving payment of Insurance premium in Department is credited to Government accounts under the Major
abroad may be remitted by bank drafts for the purpose of India Head
327. Provident Fund Accounts of Government Servants other than Accounts Officer 350. Unclaimed property found by or delivered to a police officer, Handed over to Magistrate.
Group D are maintained by Group D-Head of Office should be
328. Before a Government servant who is a subscriber to PF, retires One year from the date of 351. Sale proceeds of old stores or other Government property should Government Account (concerned
he/she should submit an application to his Accounts Officer retirement. be credited to revenue head)
through HoD/DDO in advance of 352. Part payment for refund of earnest money deposited may Not be made under any
329. In the event of retirement of a Government servant subscriber to At-least 10 weeks of the circumstance.
PF, the Accounts Office issue a "pre-closing statement of retirement. 353. Amount lying unclaimed in deposit shall be lapsed to As on 31st March, (i) Amount not
account" in advance of Government and credited to Government account under exceeding ₹ 25/-is unclaimed for
330. The DDO shall prefer, irrespective of whether he has received the one month in advance of the Consolidated Fund provided one complete account year and
said "pre-closing statement of account" from the Accounts retirement of Government Servant j(ii) Amount in excess of ₹ 25/-
Officer or not, a bill in Form GAR 42 so as to reach the Accounts concerned. unclaimed for more than three
Officer complete account years
331. The payment of additional amount payable under the Provident the authority competent to make 354. Unclaimed Deposits pertaining to contracts, supply orders which not be deemed as “unclaimed
Fund Deposit Linked Insurance Scheme on the death of a final payment of provident fund are under litigation or arbitration shall deposits” for the purpose of
subscriber shall be authorised by crediting to Government
332. Amounts payable under the Central Government Employees Head of Office. Bill in GAR 42 355. Payment of lapsed deposit is made on form GAR 46 (payment after pre-check
Insurance Scheme 1977 shall be authorised to the Government should be submitted to the AO. by AO)
servant or the deceased employee's nominee by 356. If the refund of lapsed deposit is made after the Register of the authority who signs the Form
333. In the absence of valid nomination, the insurance amount disbursed in equal shares among Receipts has been destroyed, the responsibility for verifying the GAR 46
payable under the scheme shall be all the legal heirs claimant's title to the refund shall devolve on
334. Withdrawals from the Public Account against sums credited by Min./Department concerned in 357. A personal deposit Account in Defence can be opened in favour Officer Commanding and others
way of subscriptions or of interest that is allowed by the consultation with the CGA of concerned with the
Government shall be with the orders of public/regimental fund.
335. Categories into which deposits received in Government accounts Two (Interest Bearing Deposit and 358. A Personal Deposit Account for administering moneys tendered Administrator appointed for the
are classified are Non-interest Bearing Deposit) by or on behalf of ward and attached estates and estates under purpose.
17 18
 Government management may be opened in favour of
359. Types of Personal Deposit Account in which balances do not lapse (i) ward and attached estate/Govt.
to Government, even if outstanding for more than three estate
complete account years are (ii) Commanding officer/other in
Defence
360. Balance in PDA opened in favour of Chief Judicial authority Individual deposit and not as a
concerned shall be lapsed to Government on the basis of whole.
361. Where a personal deposit account is required to be created by a Not lapse until the provisions of
law or rules having the force of law, balance unclaimed shall the relevant Act are in force.
362. Personal deposit account the balance under which is not to be the officer in whose favour the
lapsed and not operated upon for a considerable period and deposit account has been opened.
there is reason to believe that the need for the deposit account
has ceased, he same should be closed in consultation with
363. If the exact amount of the fees and the distribution of shares the share due to the Govt. should
between the Govt. and Govt. servant are known before hand, be credited as misc. receipt of the
department concerned and the
rest should be collected by the
Govt servant himself.
364. If the exact amount of the fees and the distribution of shares Full receipt to deposit head at first.
between the Govt. and Govt. servant are not known or only Govt. share shall be credited to
approximately known before hand, Misc. revenue and Govt. servant’s
share shall be met from deposit
head amount.
365. Where a Government servant undertakes the work as a part of are credited to Govt. revenue as
his official duties although in view of the extra work involved and departmental receipt and
in consideration of the fees realised he is remunerated by a share disbursements of the share to the
out of these receipts, the fees realised Govt. servant as departmental
expenditure.
366. In Government transaction fraction of 50 paise and above to be (i) Emoluments fixed by law
rounded off to the next higher rupee and fraction of less than 50 (ii)Pension/Relief on Pension/
paise to be ignored exception to this where a fraction of rupee is DCRG/ Commuted value of Pension
always rounded off to next higher rupee

19