Procedure at treasuries in receiving money and granting receipts

The memorandum or challan with which money is presented shall be
handed first to the Accountant (Treasury Clerk) who, if it is in order in all
respects, shall initial it. Next the person making the payment shall present
it with cash to the Treasurer, who must count and test the money, enter
the amount in his cash books and sign the challan which will again be
taken to the Accountant for entry in his cash book and for preparation of a
formal receipt for his own or the Treasury Officer’s signature. Such a
receipt only shall be the proper quittance.

receipts for sum below Rs. 2,500 do not
require the signature of the Treasury Officer and may be signed by the
Treasurer and the Accountant. As regards receipts for sums received by
transfer in account, which do not require the signature of the Treasurer,
the Collector shall, by an office order, designate the person who shall
attach the second signature in the case of sums under Rs. 2,500,
Receipts for Rs. 2,500 and over must invariably be signed by the Treasury
Officer

If the challan is in duplicated, triplicate or quadruplicate the challan marked
‘Original’ shall be returned to the tenderer duly signed as a receipt
provided that, where under any authorized rule or procedure the “Original’
challan is required to be returned to the departmental authority or to be
otherwise dealt with, the treasury receipt may be given on the duplicate or
such other copy as may be specially marked for this purpose. In cases in
which the challan is accompanied by a remittance book or a pass book,

the treasury receipts may be given on the remittance book or the pass
book, as the case may be.

Receipts for supplies of service stamps, when such receipts are to be
given for cash received from the public or for cheques drawn by an officer
of an indenting department, shall be given in From T.R.-5 . Such receipts
of respect of service stamps worth below Rs. 2,500 may be signed by the
Accountant while those for service stamps wroth Rs. 2,500 and above
shall be signed by the Treasury Officer.