DEPARTMENTAL OFFICERS (Assam TR and SO)

S.O. 19 –
The procedure to be adopted by Government Servant in receiving moneys on account of the revenues of the Province and granting receipts for such moneys is detailed in Chapter III, Part I of the Assam Financial Rules.

S.O. 20 –
Any person paying money into the treasury shall present it with a memorandum (chalan) in the prescribed form (T.R. Form No 3). Which will show clearly the nature of the payment and the person or Government Servant on whose account it is made and will thus contain all the information necessary for the preparation of the receipt to be given in exchange and for the proper accounts classification of the credit and its allocation between Governments and Department concerned. Receipts for sums less than Rs. 500 do not require the signature of Treasury Officer, but only of the accountant and the treasurer. Receipts for the price of service postage stamps realized in case of cheques should be given only in machine numbered T.R. Form No 4.

S.O. 21 –

Printed forms of challan should be supplied by the treasury which may with advantage be bilingual. They should be presented in duplicate; the original copy will be returned to the tenderer duly signed as a receipt and the other retained in the treasury for record. When money is paid by a private person into a treasury located in the same place as the departmental Officer concerned in the payment, the challan should be initialed by the Departmental officer to whose account the money is to be credited. Otherwise the challan should be presented in triplicate, the triplicate copy being forwarded by the treasury to the Departmental Officer. Chalans may be presented in triplicate or quadruplicate, when so required by Rule in any departmental code or manual. If the chalan is presented in triplicate or quadruplicate, the original copy will be returned to the tenderer duly signed as a receipt, the duplicate retained in the treasury for record and the triplicate forwarded to the Departmental Officer concerned unless required to be otherwise dealt with under any authorized rule or procedure. In the case of payments relating to the Assam Agricultural Income Tax made at the Reserve Bank of India, Calcutta, Chalans should be presented in quadruplicate; the original copy will be returned to the tenderer duly signed as a receipt, the duplicate retained in the Bank for submission to the Accountant General, Bengal, the triplicate forwarded by the bank direct to the Treasury Officer concerned, and the quadruplicate sent to the Income Tax Officer who signed the chalan

S.O. 22–

 A Public Works Officer, who has frequently to make remittances will keep a book (Treasury Rules Form No 5) in which he will enter all his remittances to the treasury. This book should accompany the cash and the chalan to be receipted by the treasury

S.O.23— 

Duplicate chalans are not required when remittances are made to a treasury for obtaining Government drafts and sub treasury cash orders; or when such remittance are accompanied by Remittance and Pass books in which the Treasury Officer is required to acknowledge the receipt of the remittance. Rules relating to issue of drafts are contained in the Chapter XVII of the Assam Financial Rules. Remittances made for obtaining Telegraphic Transfer Bank Drafts and Mail Transfers should be accompanied by the special form prescribed by the Reserve Bank of India. This form, which is without duplicates, covers the amount of the drafts as well as the exchange and other charges due there on

S.O. 24–

A Treasury Officer will receive Forest Revenue –

1)

when paid in by a Forest Officer ; or

2)

when the chalan is counter signed by a Forest Officer ; or

3)

When the Treasury Officer is specially authorized to receive it. In such case a copy of the chalan will be forwarded by the Treasury Officer direct to the Divisional Forest Officer in order that the revenue may be brought to accounts in the books of the latter.

S.O. 25–

Remittances by Forest Officers may be in case or partly by cheque or wholly by a cheque drawn against the drawing accounts , the amount paid in cash and the amount remitted by cheque being shown separately in the chalan or remittance note.

 S.O. 26–

If a Public Works Officer sends a cheque as a remittance tothe treasury, the cheque should be drawn in his own favor and endorsed by himself withthe words “Received Payment by Transfer Credit to the Public Work Department”.

S.O.27–

Remittances made to the Reserve Bank of India at Calcutta or cheques paid in as per Public Works Receipts should be entered in the remittance books, but in the place for the treasury receipts should be entered “By Bank Cheques”. And the book need not be sent with the remittance, provided that the cheques are always endorsed as prescribed in the presiding rules