The Contingent Cash
Book
10.14 Form of each book. The nazir will maintain a contingent cash book in form N-I attached.
10.15 Entries
to be made only under main heads of accounts
The cash book is intended for cash transaction relating to the charges down on contingent bill forms only . The daily totals of these items will be entered under the following main heads of account and not by each detailed head :--
1. "253-- District Administration (b) Distt. Estt.
2. "253--District Administration (c ) other Estt. (3) Kutchery Compound Estt.
3. "253-- District Administration (c ) Other Expenditure (1) Works.
4. "253--District Administration (b)--Distt. Estt.--(8) Discretionary grants by the Commissioner/ Dy. Commissioner " .
5. "253--District Administration (c ) Other Estt.--4---Remuneration to chaukidars (1) Wages".
6. 253--District Administration (c )--- Other Establishment ---Copying Agency Estt."
7. "253--District Administration---(c )---Other Establishment---Sub-Divisional Establishment ".
8. "268--Miscellaneous General Services--(6)--Other expenditure (5) Expenditure in connection with the Independence day--Other charges".
9. "258--Stationery & Printing--Purchase of plain papers used with stamps--D--Discount on plain paper & receipt etc. on plain paper."
10. "288--Social Security and Welfare--E--Other Social Security and Welfare Programme (C ) Other programme (b)--Legal aid to the person."
11. "283--Housing --B--Housing Scheme, House sites to Landless workers.
12."283-- Housing General (a)--Directions and Administration--1 Ligh / Migh."
13."256--Jails (b) Jails lock ups--Salaries/Other Charges."
14." 242--Taxes on Vehicles (a) Collection Charges."
15."247--Fiscal Services (a) Promotions Small Savings”.
16."295--Other Social and Community Services--(A) Geological Public Garden."
17."295--Other Social and Community Services--Donation for Charitable Purposes."
18."295--Other Administrative Services--(C )-- Upkeep of Shrines and Temples--Dharamarth."
19."265--Other Administrative Services--(C ) Civil Defence."
20. "268 - Misc. General Services-Prevention of Cruelty to Animals."
21. "289 - Relief on account of natural calamities."
22. "683-Housing-Loans Advances for Repair of Houses in Urban Areas".
23. "229-Land Revenue (c ) - Other Expenditure - Office Expenses (4) Other Charges."
Taccavi Loans
24. "705 - Loans for Agriculture."
25. "706 Loans for Minor Irrigation - Soil Conservation."
26. "714 Loans for Community Development and National Extension Scheme."
27. "049 - Interest of all the above heads (Taccavi Loan Heads)."
Receipt Heads
1. "068-Misc. Registration of Kutchery Compound".
2. "039-State Excise (Fines and Confiscation)."
3. 065 - Other Administrative Services - Other Services (C ) Other Receipts."
4. "065 - Other Administrative Services - Court Fee realised in cash."
5. "029 - Land Revenue."
Sub-Heads
(1) "Fixed Land Revenue".
(2) "Fluctuating Land Revenue."
(3) "Additional Land Revenue."
(4) "Cess on commercial crops."
(5) "Rent"
(6) "Haq-ul-tehsil"
(7) "Surcharge"
(8) "Talbana"
(9) "Special Charge"
(10) "Normal Rate"
(11) "Copying Fee"
(12) "Mutation Fee"
(13) "Consolidation of Holdings Fee"
(14) "132, 133 - Water Rate/Owner Rate"
(15) "106 - Tubewells."
10.16 Form
of entries
Column 5 of the cash book will show the daily total of cash receipts under each main head which will be indicated by its number entered in column 4. These receipts will be the amounts drawn during the day in cash from the Bank through the treasury on contingent bills, and will therefore not include sums drawn by transfer or by R.T.R/Bank Drafts. Columns 6 and 7 will contain similar entries for disbursements which will appear in the cash book when payment has actually been made by the nazir, and the transaction has also been brought to account on the contingent register. Thus sums drawn in advance will appear on the receipt side on the date that the contingent bill is cashed, but the charges for which they are drawn will be included in disbursements under the dates of payment as entered in the “remarks” column of the contingent register.
10.17 Control over contingent expenditure
(1) Under rule 8.25 of the Punjab Financial Rules, Volume I, the Deputy Commissioner is responsible for the control of the contingent expenditure; but he may delegate the duty of supervision which includes that of signing the contingent bills, to any gazetted officer, hereafter referred to as Nazarat Officer.
Note:- The Nazarat Officer will exercise his supervision as far as possible through the Superintendent to whom in the first instance all papers should be submitted by the Nazir and Naib-Nazir.
(2) The District Nazir's accounts and registers should be examined carefully once a quarter by the Deputy Commissioner or by some officer other than the Nazarat Officer nominated by him. At each inspection the general state of the Nazir's department should be examined and the correctness of at least 10 per cent of the vouchers verified.
(3) Excepting routine items such as the diet money of witnesses, electricity bills and menials' pay, the Nazarat Officer should not pass any items of new expenditure exceeding Rs. 100 without the Deputy Commissioner's sanction. The Nazarat Officer should scrutinize all vouchers and satisfy himself as to their correctness or genuineness before passing them. He should report at once to the Deputy Commissioner any tendency to extravagance.
(4) As for the Deputy Commissioner's personal responsibility in this connection, see paragraphs 1.1 and 1.18 of this Manual
10.18 Cancellation
of sub-vouchers and payment orders when bill is signed
For the vast majority of items, payment orders and sub-vouchers will have been obtained before the preparation of the contingent bill, and they should be produced with the register before the officer-in-charge when the bill is placed before him for signature. They should where possible, be in Form N-2. Such sub-vouchers and payment orders should, in his presence, be defaced or cancelled so that they cannot be used again.
10.19. Procedure
with regard to exceptional items.
For exceptional items included in the bill, representing sums either drawn in advance or paid in anticipation of sanction, he will see that the appropriate notes have been made in the remarks column of the register before he signs the bill. For sums drawn in advance the nazir will produce the sub-vouchers when payment has been made. The officer-in charge will see that the dates of payment have been entered in the remarks column, that they correspond with those on the sub-vouchers, and that the nazir has made the payments with as little delay as possible. He will then initial the note in the remarks column and will deal with the sub-vouchers and payment orders as in paragraph 18 above. So also, as regards payments made in anticipation of sanction, the nazir will produce the payment orders as soon as it is obtained, and if it is in order the officer-in-charge will initial the entry in the remarks column of the register and will dispose of the sub-vouchers and payment orders as in paragraph 18 above.
The officer-in-charge by initialling the notices in the remarks column shows that he has satisfied himself that the charges have been duly sanctioned and have been met by the nazir. He should, therefore, not initial them until both payment orders and sub-vouchers have been produced before him. He will report to the Deputy Commissioner any delay in their production.
10.20 Check
of items and totals
Before signing a contingent bill the officer-in-charge will see that the total is correct and will compare the entries item by item in the bill and the register. Negligence in checking the items and the total may easily lead to fraud.
10.21 Check
of cash book and cash balance
The officer-in-charge should check daily the contingent cash book and the cash balance once a month. He should see that only cash transactions are entered that they correspond with the entries in the contingent register and that the cash in hand corresponds with that shown in the cash book as with the nazir. He should also see that the nazir regularly recoups his permanent advance, and keeps it at a reasonable amount by the prompt preparation of contingent bills.
10.22 Supervision
of Record and destruction.
The officer-in-charge nazarat, is responsible for the regular consignment to the record room of all payment orders and sub-vouchers which have to be preserved under paragraph 10.13 and for the periodical destruction of old papers which have not been consigned to the record room. Destruction of papers consigned to the record room will be carried out in the usual way by the record room staff. It is understood that the papers sent to the record room will be merely for safe custody and need neither be entered in the record room registers nor have any fly index.
II. THE DEPOSIT
ACCOUNTS OF THE NAZIR
10.23 The
nature of the nazir's deposit work and security.
(a) The nazir, having furnished a security bond and possessing facilities for the safe custody of money, is a suitable agent through whom sums due to Government may be paid into the Bank through treasury, which cannot be paid in more conveniently by some other official. With regard to receipts other than for contingent purposes he is primarily the agent for payment into the treasury/Bank. All such receipts, whatever their ultimate destination may be, are in deposit with him until they appear in the treasury be, are in deposit with him until they appear in the treasury accounts, and the fact that some are then shown in deposit while others are credited to Government, does not affect their nature as far as the nazir is concerned.
(b) Steps should be taken to see that security is actually taken in all cases where the rules lay down that any official should furnish it. The nazir should furnish security in accordance with rules 3.5 to 3.7 - Chapter 3 of the Punjab Treasury Rules Volume I or Rs. 500 whichever is prescribed.
(c ) The nazir should not be allowed to keep in his possession any sum received by him in the form f a deposit but such money should be deposited in the Bank through treasury without delay.
10.24
Deposit
register to be maintained
(Forms
N-3 and N-4)
The
registers maintained by the nazir for deposit work will be in Forms N-3 and
N-4. The entries will relate to all
money payment into the Bank through treasury received by the Nazir and not
relating to contingent expenditure.
10.25
Receipts
to be credited as soon as possible
All receipts which pas through the nazir will be credited by him into the Bank through treasury as soon as possible. Ordinarily they should be credited on the date of receipt but, if received too late for this, they will be credited on the next working day, provided full particulars of the nature of the payment are stated. Treasury Officers must, however, not refuse to receive challans for large sums of money amounting to Rs. 500 or over even through the complete classification is not furnished provided that at least the major head of the account is noted on the challan.
10.26 Nature
of Nazir's deposit receipts.
The receipts which it is convenient to credit through the nazir are revenue court deposits, remittances for payment to heirs of sepoys, and miscellaneous sums due to Government.
10.27 Deleted.
10.28 Revenue
deposits received by courts
Revenue court deposits received by courts at headquarters will, in future, be paid into the treasury by the district nazir and not by the civil nazir, or court ahlmad. They can be paid into sub-treasuries when the court is on tour, and this should be done when suitable arrangements can be made and the convenience of the parties is served thereby.
10.29 Each revenue court shall maintain a register of applications for permission to deposit money on account of decrees in revenue court cases, deposits in redemption cases and similar revenue deposits. On receipt of such application the court concerned shall call for an ordinary report and when it is found that a deposit is permissible, it shall pass an order that the district nazir should accept the deposit. An entry to this effect should be made in the court's register of applications under the initials of the presiding officer. The application should then be made over to the applicant who will take it to the Reader to the officer-in-charge of the nazarat. This official will maintain a register of applications to make revenue deposits and will enter the application in this register, noting the word "entered" on the application. He will then return the application to the applicant along with a duplicate and triplicate copy of the entry in the register, these copies to be headed with the word "receipt," and will instruct the applicant to take his application along with these copies to the district nazir. The district nazir will receive the deposit and give the necessary receipt on one of the forms to the applicant. He will also sign the other form and return it at the close of the day to the Reader to the Officer-in-Charge of the Nazarat. If the sum involved exceeds Rs. 500 in amount, then he shall obtain the signature of the officer-in-charge of the nazarat on both the forms. On receipt of the money the nazir will also enter the transaction in his register of receipts of deposits. At the close of each day the officer-in-charge will compare the entries in the court's register of applications with those in his register of applications to make revenue deposits and with the copy of receipt received from the nazir, and will then sign in the district nazir's register in token of correctness. He will then return the original applications to the courts concerned, and entries of the return of the applications should be made in the registers of these courts. These instructions do not absolve the officer-in-charge from initialling each entry in the district nazir's register of receipts when the receipt is issued. The officer-in-charge besides checking particular items should also check the total of the amount with district nazir at the close of each day.
The above rules apply mutatis mutandis to those revenue courts which maintain accounts according to the procedure prescribed in rule 12.13 of the Punjab Financial Rules, Volume I.
10.30 Refund voucher for revenue deposits.-
In many districts it is the practice for refund vouchers of revenue deposits and of sums awarded as compensation in criminal cases to be prepared by the district or civil nazir. The reason for this is that the court concerned has no record of the number of the original deposit, and so is unable to prepare the refund voucher. In future the district nazir will have no concern with such repayments and in order to enable the courts to prepare their own repayment orders, and at the same time to check payments into the treasury, the following procedure is prescribed.
10.31. Method of making payments.-
The nazir when paying revenue deposits into the treasury will prepare a challan giving the number in his register and the date of payment into the treasury. The treasury receipt will be sent to the court concerned, its number and date being first entered in column 8 of the nazir's deposit register, in addition to the treasurer's signature. In the case of revenue deposits the court will attach it to the file. When application is made for a refund, the necessary voucher will be prepared without further reference to the nazir.
10.32 Repayment of miscellaneous deposits.
For miscellaneous receipts liable to repayment, as for instance, receipts of money due to the heirs of deceased sepoys - it may be convenient to utilise the nazir as the agent of repayment. Columns for the purpose have, therefore, been included in the deposit register. Ordinarily, the money will be in deposit in the Bank and the nazir's duty will be confined to preparing the refund voucher, and putting it up for signature before the Deputy Commissioner, or some other gazetted officer, in whose presence the voucher will be handed to the payee. If however, a payee is present in person before the money is deposited in the Bank, he will be paid in cash on the order, and in the presence of the sanctioning officer. The repayment columns will be blank for all items for which no refund voucher is prepared by the nazir.
10.33 The Deposit cash book.-
The receipts shown in the deposit cash book (N-4) will be the daily total of receipts as entered in the deposit register. The disbursement will be the daily total of payments, and as the nazir will rarely make payments in cash except into the Bank through treasury, this total will usually be the sum of the payments vouched for by Treasury bills and Bank receipts. The balance will be the amount which the nazir either could not, or would not, pay into the Bank. A list of the items of which it is made up must be given, so that the officer-in-charge can tell at a glance whether the nazir is retaining money without sufficient cause and using it to supplement his contingent advance instead of promptly preparing contingent bills.
10.34 Sale-proceeds
of unclaimed property and recoveries in pauper suits.
For sale-proceeds of unclaimed and escheated property and for recoveries in pauper suits, the nazir has separate registers in which detailed information is entered regarding each case, but any money received on these accounts should be entered in the deposit register and cash book and the Treasury challan and Bank receipt attached in the former. No detailed entries are required, but a reference should be given to the original register containing the details. Similarly, with regard to other receipts of a special character the fact that the nazir maintains a separate register will not relieve him of the necessity of entering in his deposit register each receipt of money due to Government as it is received. It is only by insisting on this rule that a satisfactory check can be kept on the nazir's work.
III - THE NAZIR'S
STOREROOM AND STORE REGISTER
10.35 The rules framed by the High Court for dealing with property made over to the nazir are contained in chapter 10-A of the High Court Rules and Orders, Volume IV, and are here reproduced for facility of reference:-
RULES
I. All property made over to the nazir, under the rules contained in Chapter 11-D of Volume III of the Rules and Orders, or otherwise under the orders of a judicial officer acting as such, shall, after each article has been entered in register J. be kept in such place as may be appointed by the head of the office concerned in consultation with the police authorities.
II. One register in two volumes shall be maintained in each office for both the civil and criminal departments, the first volume for articles which have been forfeited and the second for article which have been made over to the nazir pending the decision of a case. If it is subsequently decided that an article entered in the second volume should be forfeited, it should be entered in the first volume. Columns 1 to 5 of this register shall be filled up on receipt of the property. When the property is received from the police the number given to the deposit in column 1 shall be entered by the nazir in the police register in which he acknowledges the receipt of the property. When the property is received otherwise than through the police, the number given to the deposit in column 1 shall be noted by the nazir on the record of the proceedings ordering the property to be made over to him. To ensure due compliance with these instructions the police registers should occasionally be compared with the police registers should occasionally be compared with the nazir's register, and record keeper should be instructed not to receive into their record-rooms any records in which property appears to have been made over the nazir, otherwise than through the police, unless the acknowledgement of the nazir and the number given to the deposit in his register have been duly entered on the record.
III. Columns 6 to 8 of the Register will be filled up when the property is disposed of. If the property is disposed of by delivery to a private person, the delivery shall always take place in the presence of the officer ordering the delivery and be attested by his initials in column 6. In case in which the sale-proceeds of property or the property itself, where it consists of cash, are paid into the treasury, the date of payment and number of the treasury receipt shall be entered in column 8, in addition to the treasurer's signature; and when items pertaining to several cases are acknowledged in one receipt, the register numbers of the different cases and the amount paid in each shall be endorsed on the treasury receipt.
IV. The Nazir's store-room and Register J shall always be placed under the special supervision of an officer of the headquarters staff, who shall examine and countersign the register at least once a month, and inspect the contents of the store-room at least once in 6 months. The District Nazir shall be responsible under the officer-in-charge for the disposal of such property and he will prepare the monthly statement of sale-proceeds of un-claimed and escheated property credited into the Treasury for submission to the Accountant-General. The office copy of the statement will be used for the purpose of checking the treasury credits and a reference to the number of the entry in Register J should, therefore, be made in the last column of the office copy. The officer-in-charge should, when signing the monthly statement after verification by the Treasury compare the entries in the office copy with those in the Register J and initial in column 6 of the Register all entries of sale of unclaimed property brought to account in the monthly statement and also all orders of competent authority to destroy such property. Papers relating to orders authorising destruction or those relating to sale fetching less than Re 1 should be kept by the Nazir in quarterly files till the accounts have been audited when those with regard to which no objection has been raised may be destroyed and the others kept pending till the next audit. The rest should be arranged in monthly files and sent to the record-room.
Note1 :- The officer-in-charge at the time of the six monthly inspection, required by this rule, should report to the District Magistrate the total value of the property lying with the nazir and the District Magistrate should satisfy himself that proper steps have been taken to return the articles of private property to their owners and to dispose of unclaimed property by auction.
Note 2 :- To safeguard against any loss of property the personal control of the Nazarat Officer over the store room is imperative and should be exercised by keeping the store room like the District Armoury under double lock, one key of which should remain with the District Nazir and the other with the Nazarat Officer.
V. The papers relating to the disposal of property forfeited in judicial cases are included in the proceedings in which the order of forfeiture is given. Each court shall send to the nazir a monthly statement of such realisations. From these statements the nazir will compile the district statement, but the comparison of entries in the office copy with those in register J and the initialling of entries in column 6 of the register J shall be the duty of the court dealing with the proceedings for forfeiture.
VI. In the event of an order of forfeiture of the earnest money mentioned in Order XXI, rule 84, Civil Procedure Code, becoming necessary under the operation of Order XXI, rule 85, the presiding officer of the court ordering the sale and subsequent forfeiture shall prepare for submission to the Accountant-General, according to the present procedure for the preparation and submission of the monthly statement of realisation of fine by each court at the beginning of the month next following that in which the forfeiture occurred a statement of the sum credited to Government under the provisions of Order XXI, Rule 86, and such presiding officer will be responsible that the legitimate "expenses of the sale" only have been deducted from the amount deposited. The treasury receipt for the amount actually credited to Government shall remain in the record of proceedings, and record-keepers shall not receive into the record office any record which is not accompanied by such receipts.
VII. Sums realised under forfeited security and bail-bonds shall be entered in the register of fine realisations (Criminal Register No. XVIII), maintained by district fine moharrir for all courts in the district. Each court shall, at the beginning of every month, prepare for submission to the Accountant-General, according to the present procedure for the preparation and submission of the monthly statement of realisations of fines by each court, a list of all sums so realised by it during the month preceding.
Note:- The statement mentioned in rule VI and the list in rule VII will be separate from each other and from the monthly statement of fines realised sent to the Accountant-General in accordance with paragraph 20(1) of Chapter No. 26 "Realization of Fines" in Volume III of the Rules and orders.
10.36 Malkhana rules.-The following supplementary rules relating to arms, ammunition, etc, are also reproduced for facility of reference:-
1. A separate room in every district malkhana shall, if possible, be set apart for the deposit of arms, ammunition and military stores. Where such a separate room is used: it shall be kept under double lock, one key being retained by the officer of the headquarter staff responsible for the supervision of the malkhana, who is referred to in these rules as the Nazarat Officer and the other by the district nazir.
2. The Nazarat Officer shall be generally responsible for the supervision and disposal of arms, ammunition and Military Stores deposited in malkhana. He shall compare the arms, ammunition and military stores in stock in the malkhana with the register prescribed by rule 3 once a month and shall submit a report of this inspection to the District Magistrate by the 10th of each month.
3. Subject to the control of Nazarat Officer, the district nazir, and not any of his assistants, shall be held personally responsible for the proper receipt, safe custody and disposal of all arms, ammunition and military stores.
4. Particulars of all arms and ammunition or military stores received in the malkhana shall at once be entered in a register to be kept for this purpose in addition to the ordinary register in form J. in form N-29, appended to these rules. On the receipt of any arms, ammunition or military stores, columns 1 to 13 shall forthwith be filled up, and the register shall then be submitted to the Nazarat Officer who after satisfying himself as to the accuracy of the entries, shall place his initials in column 14.
5. Arms, ammunition and military stores which have been deposited in the malkhana and have not been forfeited to Government, shall be returned to the persons entitled to possess them in cases in which the deposit was made by a court, under the orders in writing of that court, and in other cases under the orders in writing of the Nazarat Officer. The return of all arms, ammunition and military stores, under this rule shall take place in the presence of a gazetted officer who shall be responsible for seeing that the relevant columns of the register are filed up.
6. All arms, ammunition and military stores forfeited to Government by order of a court and deposited in the malkhana can be utilised by the police or any other Government department. These may be retained and brought into use with the sanction of the State Government. The District Magistrate should refer for orders any case in which it appears that it would be to the advantage of Government that the arms, ammunition or stores should be retained.
7. The officer of the headquarters staff, who, under orders of the District Magistrate, deals in the first instance with questions relating to the administration of the Indian Arms Act, 1878, and of the rules thereunder, shall be informed of the sale of all arms, ammunition and military stores and shall be furnished with a full description of the articles sold and with information as to the address of the purchaser.
8. All arms, ammunition and military stores not retained under rule 6 above and also those which have been ordered by a court to be destroyed, shall be disposed of in the following manner:-
(a) All revolvers and pistols of whatever bore and all rifles and ammunition of prohibited bores, shall be sent to the nearest arsenal for disposal.
(b) Arms, ammunition and stores other than those described under(a) above may be sold to licensed dealers or other persons entitled to possess them.
(c ) Arms not disposed of under (b) above shall be broken up locally and the materials sold unless they are riffled fire-arms or rifle barrels in which case they should be sent to the nearest arsenal to be broken up. Ammunition and stores not disposed of under (b) shall be destroyed.
Arms and ammunition sent to the arsenal under this rule shall be despatched under proper precautions. Care should be taken that ammunition is packed separately and that arms are unloaded before despatch to ordnance establishments. The Nazarat Officer shall also advise the arsenal office concerned of the despatch of such arms, etc., and shall personally supervise their despatch. The consignment should be accompanied by a voucher in form I-A.F.Z. 2096 copies of which can be had on application to the nearest Indian Army Ordnance Corps establishment. After the consignment has been actually despatched he should inform the District Magistrate and then obtain an acknowledgement from the officer-in-charge of the arsenal concerned of the receipt of the arms and ammunition sent to him and submit it for the information of the District Magistrate. As arms and ammunition sent to arsenal are not destroyed at once, the Nazarat Officer should after waiting for some time obtain a certificate from the arsenal officer to the effect that the arms and ammunition sent have been either destroyed or taken into ordnance stock. The matter should not be regarded as closed until the required certificate is ultimately received.
When the procedure prescribed by this rule has been completed, the relevant columns of the register shall be filled up. It is of great importance that the number of articles awaiting disposal under this rule should not be allowed to become excessive. Articles, the destruction of which has been ordered should be kept as far as possible separate from the remainder of the arms and ammunition and military stores in the malkhana and should be despatched to the arsenal or destroyed locally, as the case may be, at least once every six months. A simple register of such articles should be kept in form N-30 appended to these rules.
9. The register mentioned in rule 4 shall be an annual register. At the beginning of each year a new register shall be opened on to which all arms, ammunition and military stores lying in the malkhana shall be brought before the 10th of January. The Nazarat Officer shall be personally responsible for seeing that all arms, ammunition and military stores not shown as disposed of in the previous year's register are in the malkhana, and he shall at once report if there is any deficiency. The District Magistrate shall during the month of January check the entries in the register with the arms in the malkhana, and, in order to satisfy himself that the register has been properly prepared, he shall examine a sufficient number of entries in the previous year's register. He shall specially arrange for the disposal of arms liable to sale or destruction if their number is excessive.
10.37 Form N-6 is prescribed for labels which should be attached to property received. These should be on white paper for property confiscated, yellow for unclaimed and blue for attached.
10.38 Elimination
of articles of small value.
The Nazarat Officer should take steps to have destroyed or sold, under the orders of the officials or courts concerned, articles of the little value which have been in the store room since his last visit.
10.39 Property
sent in by the police.
Property sent in by the police to the nazir should be always sent under the order of a magistrate. Magistrate should exercise discretion in committing articles of little value to the nazir. Where there is no special reason for their preservation and they would on sale not realise more than nominal amount, magistrate should pass orders at once for their destruction. Similarly, Station House Officers should not forward to headquarters unclaimed property of insignificant value, but should obtain orders for its destruction. If the property consists of jewellery, dangerous drugs or other valuable articles, it should be contained in a sealed package and the weight should be noted on the package, in the register and on each receipt, together with a statement as to the condition of the package.
10.40 Disposal
of sale-proceeds of property.
When property is ordered to be sold the nazir will auction it, and will treat the sale-proceeds as a receipt to be entered forthwith in his deposit register. In column 8 of register J, the amount of sale-proceeds and the serial number in the deposit register will be noted. It is the usual practice for nazirs to retain in their own hands the sale-proceeds of auctioned property until final sanction to the auction is received. Such sanction is very rarely withheld, and in the exceptional cases where this occurs the money if already paid into the treasury could be withdrawn on a refund voucher. There is, therefore, no reason why in the case of the sale-proceeds of auctions, the nazir should not observe the general rule that money received on account of Government should be paid into the Bank through treasury at the earliest moment. As laid down in rule III under paragraph 10.35 the date of payment and number of the receipts shall be entered in column 8 in addition to the treasurer's signature, and the receipt will be sent to the officer or court concerned with the nazir's report asking for final sanction to the auction. This sanction should not be given unless the receipt is attached. Entry will also be made in the deposit register.
10.41 Supply of forms
The forms given in Appendices I and II of this Chapter should be obtained on indent from the Controller, Printing and Stationery, Punjab. Register J is a judicial form (High Court Rules and Orders, Volume IV, chapter 24).
10.42. The following additional forms which it is not necessary to reproduce here have been standardised and may be obtained on indent from the Controller, Printing and Stationery, Punjab: -
|
Form |
Subject |
|
N-10 |
Deleted |
|
N-11 |
Deleted |
|
N-12 |
Pauper suits note book |
|
N-13 |
Deleted |
|
N-14 |
Deleted |
|
N-15 |
Notice of unclaimed property |
|
N-16 |
Despatch register |
|
N-17 |
Nazir's receipt form |
|
N-18 |
Deleted |
|
N-19 |
Register of forfeited arms |
|
N-20 |
Register of licenses granted under the Arms Act. |
|
N-21 |
Parwana to the police of arms licenses issued |
|
Form |
Subject |
|
N-22 |
Deleted |
|
N-23 |
Envelope |
|
N-24 |
Deleted |
|
N-25 |
List of auction bids |
|
N-26 |
Register of orders received from other districts. |
|
N-27 |
Register of service labels. |
|
N-28 |
Register of distribution of forms. |
Note : Form N-12 is in English. The rest are in vernacular.
Forms N-1 to N-9 and N29, N-30 & N-31 are contained in Appendix-II.
Inventory of
Government property.
10.43 The orders of Government on this subject should be referred to and complied with. They are contained in :-
(1) Financial Secretary's endorsement No. 28087 (Fin. Genl.), dated the 4th October, 1930.
(2) Financial Secretary's letter No. 11431 (Fin. Genl. ), dated Ist April, 1931.
to all Heads of Departments.
KUTCHERY COMPOUND
FUND RULES
1. These rules may be called the Kutchery Compound Fund Rules, 1937.
2. The fund comprises the income realised by the Deputy Commissioner of each district on account of the conveniences provided in the compounds of district courts and tahsils, in the shape of -
(i) fees for the sale of printed forms and rent for occupation of space by petition writers and typists;
(ii) the Licence fee for wooden platform Rs. 15/-per month.
(for all)
(iii) the Licence fee for wooden cabins- Rs. 30/-per month.
(for all)
(iv) the Licence fee for wooden cabins- Rs. 60/-per month.
for photostat machines.
(v) the leasing of confectioners' shops, Bicycle/Scooter/Motor Cycle and culturable areas of the compound, etc."
(vi) The revised rates shall take effect from 1-4-1985. ( vide No.61/2/18-RE-II(VI)-1604, dated 12th February,1985).
3. In March, every year, on a date to be fixed by the Deputy Commissioner and previously notified, the lease of culturable areas as well as the lease for the sale of printed forms shall be auctioned, by an officer not below the rank of an Extra Assistant Commissioner, for a period of one year with effect from the Ist April next.
The lease of the Kutchery compound shops shall be auctioned in the month of March, when required upto a period of two years. This lease can be extended with the prior approval of the Financial Commissioner, Revenue, for a further period of one year on existing conditions, in case of satisfactory service by the lessee.
4. The lessee or lessees in the case of the Confectioners' or any other shops shall be required to undertake the lease on the conditions prescribed in the form of agreement appended (Form K.F.I.). The form shall be amended keeping in view the situation/character of the premises leased out.
Similarly the person or persons securing the contract for the sale of printed forms shall be required to execute a lease deed in Form K.F. 6.
*
Substituted - vide F.C.
Punjab Notification No. Comp. I/O.S.D.-82/6239 dated 9.5.1982.
The deeds executed by the lessees shall be kept by the office Superintendent in his personal custody under lock and key.
5. A demand and collection account shall be maintained by the nazir for each shop and lease separately in form K.F. 2. A register in form K.F. 3 shall also be maintained by him for keeping a monthly record of expenditure. The Nazarat Officer shall inspect these accounts every month and report to the Deputy Commissioner whether progress is satisfactory or not in the recovery of lease money.
6. Deputy Commissioner will prepare the estimate of receipts under the Sub-head “068-Miscellaneous". The estimate should take into account all receipts likely to be realized from fees charged to petition writers and deed-writers, allowed to sit in the kutchery compounds, and from shop rents, etc., realised from sweetmeat vendors etc. and other miscellaneous income creditable to the kutchery fund.
Such funds are not kept separate from the general revenues of the State. The fact, that a certain district has a certain sum accumulated in its kutchery fund, does not mean that expenditure can be incurred upto that amount without sanction being obtained as required by rules. The existence of a balance in the kutchery fund only gives a district certain claim to consideration in the question of the allotment of funds.
Before any sum can be expended from the kutchery fund, budget provision should be made under the proper head, passed by the Legislative Assembly and communicated by the competent authority.
Deputy Commissioners will prepare the estimates under this sub-head. The estimates of expenditure should include provision for all existing sanctioned establishments and for such other establishments as is likely to be sanctioned by Commissioners under the power delegated to them, also for such contingent expenditure as is necessary for the proper upkeep of the kutchery compound but the total provision made in the estimates should be limited to the estimated receipts plus any balance at the credit of the kutchery fund in the proforma account maintained for the purpose. A copy of the proforma account duly verified should accompany the estimate for this head.
The two heads, under which provision can be made are 259 - Public Works and "253 - District Administration" minor head 'Other Establishments' - Conservancy of kutchery compounds.
If after considering the requirements by way of expenditure on conservancy from the kutchery fund, it is decided that there is sufficient balance to justify spending money on civil works of any kind, a provision in the budget under the head "259- Public Works" should be made. The provision for the construction and repair of roads in the kutchery compound will be made by the Public Works Department, Building and Roads Branch.
Major head "253 - District Administration" minor head 'Other Establishments' and the major head "259 - Public Works" fall under separate grants and no transfer from one to the other can be made. Therefore, Deputy Commissioner, when preparing their budget under the above two Major Heads should take these points into account and submit their budget in the manner laid down in Appendix 'G' to the Punjab Budget Manual. First Edition, 1966.
7. If the Deputy Commissioner of a district considers that the works or repairs which he wishes to carry out, will not exceed Rs. 2,500/- in each case and will fall within the description of "Petty Construction and Repairs" contemplated in Article 33 of the Accounts Code, Volume I, he can arrange to have them executed without employing the agency of the Public Works Department. In that case they can be treated as contingent expenditure and charged to head "253 - General Administration -E-District Administration - Other Establishments". The Deputy Commissioner must, however, be careful to ensure that sufficient budget provision has been made by him and passed by the Legislative Assembly to cover the expenditure, which he wishes to incur.
Whether the budget provision is made by the Deputy Commissioner under head "259- Public Works or 253-District Administration", a note should be made to the effect that the amount asked for is covered by the sums accumulated in the kutchery fund.
8. A quarterly statement in form K.F. 4 showing demand, collections made and arrears due together with the necessary explanation shall be sent by the Deputy Commissioner to the Commissioner of the division by the 15th of the month following the quarter to which it relates.
9. The proforma account in form K.F. 5 shall be sent by the Deputy Commissioner to the Commissioner to the Commissioner of the division annually by the Ist of October.