T.R.8
Moneys received by the Government servant whether in an official or another capacity which do not relate to or form part of the revenues of the province shall not be included in the public accounts and a Government Servant is not required to pay into the public accounts any such moneys .If any question arises moneys are or are not moneys relating to or forming part of the revenues of the Province, the question shall be referred to Government whose decision shall be final.
S.O.18-
If Government servant receives in his official capacity moneys which do not relate to or form part of the revenues of the Province and the deposit of which in the custody of Government has not been authorized by Government . He must open an account with a bank for their deposit. Accounts under this rule may be opened with an office of the Reserve Bank of India.
With a Branch of the Imperial Bank of India, with a Post Office Savings Bank or , subject to the approval of Government, with any other bank. The Government servant will be personally responsible that the moneys are expended in strict conformity with the rules and regulations governing the fund of the fund is kept in afo5rm complying with the regulations of the fund
T.R.9-
(1)
A Government servant may not , except with the special permission of the Government deposit in a Bank moneys withdrawn from the Public Account under the provisions of section VII of the rules.
(2) With the permission of the Government his private or Military Secretary may open an account in a bank for the deposit of funds under the personal control of the Governor
Note
– The relaxation permitted in Clause (2) is not in force in Assam
T.R. 10
– The procedure to be adopted by Government Servants in receiving moneys on account of the revenues of the Province, granting receipts for such moneys and paying them into the Public Accounts of the Province and by the treasury and the bank in receiving such moneys and granting receipts for them shall be such as may be prescribed by the Finance Minister after consultation with the Comptroller. The procedure so prescribes shall , among other matters, contain provisions so as to secure that –
(i) any person paying money into the treasury shall present with it a memorandum (chalan) in such form, as may be prescribed, which will show clearly the nature of payment and the person of Government Servant on whose account it is made and will thus contain all the information necessary for the preparation of the receipts to be given in exchange and for the proper accounts classification of the credit and its allocation between Government and departments concerned
(ii) at places where the money is to be deposited in the bank , the memorandum or chalan refer to in Clause (1) above , shall , except where otherwise provided be presented to the Treasury Officer who shall enface it with an order to the Bank to receive the money and to grant a receipt
(iii) if a cheque on a Bank is accepted in payment of Government dues under any rules, a receipt for the actual cheque only shall be given, but the formal receipt for payment shall not be delivered until the cheque has been accepted by the bank on which it is drawn
(iv) at place where the money is to be deposited in the Bank, the advises of receipt, which according to any provision made under this rule have to be sent to Public Officers or Departments and consolidated receipts or certificates of receipts required by any such provisions to be given to any Public Officers or department, shall begiven by the treasury and not by the Bank
Course Purchase Query 