47. Classification
of balances. Balances are classified as –
(1) Recoverable, under which there are
two sub-heads: (a) under suspension (b) not under suspension;
(2) Undetermined
–
Under this head will come all balances on
account of land taken for public purposes, dilluvion, reduction of assessment
or other causes which render a remission necessary until sanction of competent
authority to the remission has been received.
(3) Irrecoverable –
All balances for the remission of which competent
authority exists. Such balances may be
due to reductions in the revenue roll of the year on account of the taking up
of land for public purposes, dilluvion, etc., sanctioned after the roll has
been passed by the Financial Commissioner, or to remissions of land revenue
sanctioned on account of calamity of season.
48. Balances
sheet - As soon as
possible after the close of the agricultural year, the Collector should submit
to the Commissioner of the Division a report in duplicate in the following tabular
form on the balances of land revenue borne upon the fixed land revenue roll:
Statement of balances of land revenue borne
upon the fixed land revenue roll in the_________________ district for the
agricultural year 19________ and previous year
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
Year |
Serial No. of items |
References
to correspondence sanctioning suspension, remission or reduction of Demand |
DETAIL
OF BALANCES RECOVERABLE |
||||
|
Not under-suspension |
Under suspension |
Undetermined |
Irrecoverable |
Total |
|||
|
|
|
|
|
|
|
|
|
|
9 |
10 |
11 |
|
Recommendations of
Collectors |
Recommendations of
Commissioners |
Order of Financial
Commissioner |
|
|
|
|
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
||
|
Year |
Serial No. of items |
References
to correspondences sanctioning suspension, remission or reduction of Demand |
DETAIL OF BALANCES |
||||||
|
RECOVERABLE |
|
|
|
||||||
|
Not
under-suspension |
Under suspension |
Undetermined |
Irrecoverable |
Total |
|||||
|
|
|
|
|
|
|
|
|
||
|
|
|
Total |
|
|
|
|
|
||
|
9 |
10 |
11 |
|
Recommendations of
Collectors |
Recommendations of
Commissioners |
Order of Financial Commissioner |
|
|
|
|
|
|
|
|
Notes.-(1) The reason of the existence of
undetermined balances should be carefully noted.
(2)
The total of entries of column 8 of the Part I
must correspond with the total entered in column 6 of the September tauzi. A against side-heads 15 to 18 plus the total entered in column 15
of the same months tauzi B against side head IV: and the total of the
entries in column 8 of Part II must correspond with the total entered in column
6 of the September tauzi A against side-heads 5 (less the amount struck
off) 6 and 7 plus the total entered in column 7 of the September tauzi B
against side-heads IV (less the amount struck off).
(3)
Any discrepancy between the amount remitted or
reduced and that recommended to be struck off should always be explained.
49. All
balances to be shown. All balances should be entered in these
statements, even though their remission may have been sanctioned. The authority for striking a balance of
fixed land revenue off the tauzi is the order of the Financial
Commissioner on the balance statements, directing that this should be done.
The remarks made by the Collector
should be complete and intelligible in themselves not referring for further
particulars to the returns of the preceding year or to separate communications
addressed to the Commissioner.
50. Objects
of the balance statements - The main object of balance
statements is to obtain authority for clearing the amount of balances which can
not be realized. It is the
Commissioner’s duty to see that no recoverable balances are left uncollected
without proper reasons being shown for the delay; but he should do this by
issuing the necessary orders after examining the monthly tauzis, and especially those for March and
September.
51. Disposal
of balance statement - The Commissioner, after recording specific recommendations regarding
each balance, forwards both copies of the statement to the Financial
Commissioner, who records his orders upon them returning one copy to the
Commissioner and retaining the other for record in his own office.
52. Balances
of fluctuating and other land revenue. As irrecoverable balances of
fluctuating and other land revenue are remitted only and not also struck off by
separate order, it is necessary to submit balance statements for such demand –
the balances will be sufficiently reported in the tauzi.
Commissioners are competent to remit balances of such revenue and, where
such remissions are required, Deputy Commissioners should obtain the necessary
sanction upon the special report. *The Deputy Commissioner are, however,
themselves competent to remit talbana
dues in cases where they write off irrecoverable sums due on account of decrees
passed by Panchayats.
*Financial
Commissioner's Letter No. 53282-A, dated the 27th September, 1938.
E – STATEMENT OF
REVENUE RECEIPTS UNDER THE HEADS CONTROLLED BY THE FINANCIAL COMMISSIONER.
53. Statement
of receipts controlled by the Financial Commissioner - A monthly statement of revenue
receipts under the heads controlled by the Financial Commissioner is submitted
in the following form, --
Statement of Revenue receipts under heads
controlled by the Financial commissioners, claimable and realized and credited
in the _____________ district for the month of ______________ 19 _____________
|
Major heads of income |
Minor and Sub-heads of
income |
Demand for current year |
Actual realization during
the month now reported on |
Actual realization form
the commencement of the year to the close of the month now reported on |
Anticipated realization
for the remaining months of the current year |
Total present estimate for
current year (column 5 and 6) |
REMARKS |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
017-Interest-D-Other interest receipts– Other receipt |
On the unpaid portion of
purchase money of waste lands. |
|
|
|
|
|
|
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
029-Lands Revenue – Other
receipts. 068-Misce-llaneous
–General services – other receipts |
On other accounts. Sale of
houses and other properties including nazul properties. 1. Sale of lands (a) Nazul land within the limits of municipalities and notified area
committees (b) Sale of town sites (c) Sale of estates under
Government management. (d) Sale of undeveloped
agricultural land. (e) Sale of proprietary
rights to tenants. |
|
|
|
|
|
|
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
|
2. Sale of other Government
assets. (a) Sale-proceeds of
buildings. (b) Other assets. |
|
|
|
|
|
|
|
|
3. Other items – (a) Interest due on the
sale proceeds of Government lands. (b) Miscellaneous Deduct
Refunds….. |
|
|
|
|
|
|
Note: The year referred to in the above Table is the Financial year.
Collecting Officer
Certified that I have compared the
figures under each head in columns 4 and 5 in this statement with the figures
under the same heads in the Treasury account, and that they agree.
DISTRICT:
Dated:
19 ______ Treasury Officer.
55. Mutation
fees - The demand
on account of mutation fees for the ensuing agricultural year can be
ascertained in September and a demand statement in the form given below should
be sent to the Director of Land Records, by October 10th in each
year. The Director will furnish the
Financial Commissioners with the consolidated demand by the 1st of
November.
Comparative statement of demand on account of
mutations fees for the agricultural Year_____________ in the district of
_____________________
|
Year |
Detail |
TEHSILS |
REMARKS |
||
|
|
|
Total |
|||
|
19 |
Demand … …. … |
|
|
|
|
|
|
Collection … … …. |
|
|
|
|
|
|
Balances … … …. |
|
|
|
|
|
19 |
Demand … …. … |
|
|
|
|
|
|
Difference +or -… …. … |
|
|
|
|
NOTES. -(1) Account for balances uncollected.
(2) Explain
the cause of differences between the demand of the past year and that of the
current year.
57. Refunds
- Claims for refund
of land revenue and local rate may be taken into consideration by the
Collector, or officer incharge of a sub-treasury, on the application of the
claimants or on a report from any officer subordinate to him or of his own
motion. Form S.T.R. 34 of the Financial Hand Book No.1 should be used.
58. Refund
of revenue fines - For the refund on appeal of revenue fines inflicted under section 149 or
other section on the Land Revenue Act, the following alternative procedure is
authorized. When an appeal is accepted
and a fine remitted, the form of refund of judicial fines prescribed by the
High Court of Judicature should at once be filled up, signed by the Court or
officer ordering the refund and sent to the Treasury Officer in order that the
certificate at the foot of the form may be filled in by the Superintendent,
after which it should be delivered for presentation at the treasury to the
person whose fine has been remitted.
59. Authority
required. (i) The sanction of the Collector is
sufficient authority for the refund of sums credited to Government when the
refund is on account of erroneous collections, or is rendered necessary by an
order which he was competent to pass, or in consequence of an assignment of
land revenue having been granted with retrospective effect.
(ii) The sanction of the Commissioner must
be obtained for refunds on other account.
60. Certificate
required with an application for a refund - Every application for refund must be
accompanied by the certificate of the Revenue Accountant (Wasil Baqi Nawis)
and the Treasury Officer or Sub-Treasury Officer, that the sum was credited on
a specified date and in a specified item.
The application must also contain a sufficient explanation of the
grounds on which the refund is proposed.
61. Refund
of revenue by money orders - Amounts of less than 25 paise due for refund should be credited to
Government. Refund not exceeding Rs.25
should be sent to the payee by postal money order without any previous notice
being sent inviting him to receive the money personally at the treasury. The money order fee will be paid by
Government. When the amount of refund
exceeds Rs.25 but does not exceed Rs.100 the refund may be made by money order
subject to the following rules: -
(1) On receipt of a refund order passed
by the Collector or other officer concerned, the Treasury Officer may at his
discretion issue a notice – (a) inviting the person to whom the refund is to be
made to receive payment at the treasury, and (b) intimating that on failure to
comply with the invitation within one month (or such longer period as may
appear necessary) the amount of refund will be remitted to payee by postal
money order at his expense.
(2) When the payee appears in person at
the treasury, the Treasury Officer should see that no avoidable delay occurs in
getting the voucher for the refund signed by the payee who may then receive the
payment personally or by a duly authorized agent or by money order at his own
expense.
(3) When a money order is issued it
shall be accompanied by a receipt in Form S.T.R. 34 of the Financial Hand-book
No.I or stereo A and T/ Deposits No.261 of the Indent of treasury forms, as the
case may be. The full amount of the
refund and the deduction made therefrom on account of the money order fee
should be clearly shown in such receipt.
(4) The post office will get the receipt
referred to in rule 3 signed by the payee when the amount of the money order is
paid to him and will then return the receipt to the Treasury Officer making the
payment, who will dispose it of in the usual way. The Accounts Department will then accept such voucher as a valid
receipt for the full amount of the refund entered therein.
62. Realization
of cost of punitive posts - The cost of the police establishment at a punitive post is realized half
yearly in advance along with the land revenue instalments, and the salaries are
paid monthly by the Collector on receipt of a bill from the Superintendent of
Police. If the order for the location
of a punitive post is received after the revenue instalments have been
collected, the amount due for the broken period is realized at once in advance,
and future collections are made with the ensuing revenue instalments.
I. – Payment of Land Revenue and
Other Government Dues into a Sub-Treasury Either in person or by means of
Registered and Insured Letters or by Money Orders
63. Rules regulating such remittances
and the responsibilities of tehsildars and other officials in this behalf will
be found in Appendix A/B.
J.—Proper Maintenance of Land
Revenue Accounts
64. Instructions regarding
the proper maintenance of land revenue accounts are contained in Appendix D.
Rules framed by the Financial Commissioner for the payment of land
revenue and other Government dues into a sub-treasury either in person or by
means of registered and insured letters, or by money orders
PART I. WHEN PAYMENT IS MADE IN A
SUB-TREASURY WHERE THERE IS A BRANCH OF THE STATE BANK OF INDIA, IN PERSON OR
THROUGH AN AGENT.
The collections of tehsils are required to be passed on promptly for payment into the sadr treasury, or the local branch of the State Bank of India for following procedure being observed:-
(a)
The
arzirsal is presented to the Tehsil Wasil Baqi Navis at the tehsil,
whereafter the usual verification of the correctness and proper distribution of
the amount tendered by reference to the village khatauni, the dakhila is prepared in
quadruplicate (distinctly marked, “original”, “duplicate”, “triplicate” and
“quadruplicate” by the Tehsil Wasil Baqi Navis (who retains the arzirsal)
and is signed by the Tehsil Wasil Baqi Navis and the Sadr Tehsildar, (or the Naib-Tehsildar if he is absent).
The forms of arzirsal
and dakhila are given at the end of these rules._____________________________________________________________________
NOTE. In
the case of land revenue collections, the Patwari bound to help the headman by explaining the account, and by
writing, if required, the receipts to be given to the shareholders. But he is forbidden to have anything to do
with the actual collection or handling of money. He should give each headman for presentation at tehsil the
arzirsal, showing under the proper heads, the amounts to be paid in.
___________________________________________________________________________
(b)
The
forms of dakhilas required for use at sadr tehsils should be printed in four
foils, three being required for sending to the sadr treasury and the fourth
being retained in the tehsil as a counterfoil.
(c)
Wasil Baqi Navis should fill up the columns in the following forms:-
Challan No.______________ Date________________
Name of Lambardar _________________ Village _______________ Hadbast
No.____________________ The remaining
columns should be written up on return of the "duplicate" in the
locked box from the sadr treasury, care being taken to correct, if necessary, the total amount already
recorded in column 12.
(d)
The
person tendering payment is then sent to the treasury with the three copies of
the dakhila. He presents them to the
sadr treasury. The Treasury Officer puts
the seal of the treasury on the dakhila form in token of the verification of
the correctness of the head of account into which the money is to be credited
and hand over all the three copies of the dakhila form to the Lambardar or his
agent for depositing the amount in the State Bank of India.
(e)
On the
presentation of the three copies of the dakhila form to the State Bank of India
by the Lambardar or his agent, the Bank receives the cash as shown in the
dakhila form and then puts its seal alongwith the signatures of the bank
official in token of having received the amount. The State Bank of India then returns original copy of the dakhila
form to the tenderers as a receipt and sends the other two copies to the treasury
concerned.
The treasury office after having
received the dakhila forms from the banks retains one copy in the treasury
whereas the other copy is sent to the tehsil office.
(f)
From
the duplicate dakhilas received back from the sadr treasury, the Wasil Baqi
Navis would write every day an
abstract called the goshwara in the form prescribed for dakhila receipts. The abstract is then totalled up to show the
total collections as also the totals under each heads of account. Particulars of dakhilas issued up to the
evening of the previous day but not yet acknowledged, are next detailed in red
ink. Thus completed, the goshwara is
placed in the locked box which is then returned to the sadr treasury.
(g)
The
goshwara is prepared with the object of having a daily comparison between the
records of Wasil Baqi Navis and those of the sadr treasury. The treasury clerk should see that all items
shown in black ink in the goshwara have been duly credited in the treasury
accounts, and that none of the items entered in red ink have been so credited. The Tehsildar and Tehsil Wasil Baqi Navis
are responsible that enquiries are made about any dakhilas not returned by the
sadr treasury on the date of their issue or the next day.
1. At outlying tehsil, which have their own sub-treasuries, the arzirsal on account of land revenue should be presented in the first instance to the Tehsil Wasil Baqi Navis, who should verify the correctness and proper distribution of the amount tendered by the reference to the village khatauni, and then sign the arzirsal as correct. The arzirsal thus examined and certified as correct should then be handed to the Treasury Official who, if there be no objection to the receipt of the money, should retain the arzirsal and prepare a dakhila in triplicate, taking care to see that the entries made therein under their respective heads of account, work up to the total amount of the arzirsal. The payer should then be passed on to the Tehsildar for allowing him to deposit the money. Thereafter, he would present the dakhila form in triplicate to the tehsil treasurer for receiving cash.
2. The Tehsildar or Tehsil Treasurer should then receive the amount, test it and enter it in his cash book, and sign and return all three copies of the dakhila, after specifying thereon the amount actually received, and nothing deductions, if any, made for short weight or false coin. The three copies of the dakhila, signed by the Tehsildar, should then be handed over to the Treasury Official, who should make the entry in his day book or register as the case may be, himself sign the dakhila in triplicate, and obtain the signature of the Sub-treasury Officer thereon. One copy marked “original” of the dakhila thus completed which will be the only proper acquittance, should be given to the payer, the “duplicate” to the Tehsil Wasil Baqi Navis, to enable him to write up his account and returns independently of the Treasury Official, and the third copy marked “triplicate” should be retained for record in the Sub-Treasury.
3. As an alternative to the procedure described in paragraph 2, Deputy Commissioners are allowed the option of introducing the system of payment of land revenue into the Treasury without pre-audit of the Wasil Baqi Navis. According to that system it is essential in the first place that correct kistbandi should be supplied to every Patwari or each of his villages. With the assistance of the kistbandi the patwari may be expected to give correct arzirsals to each headman paying in an instalment of land revenue. The person tendering payment should then take the arzirsal to the Treasury Official; and the remaining procedure will be as in paragraph 2 above.
PART
III. IN CASES WHERE
THE OUTLYING TEHSIL BANKS WITH THE LOCAL BRANCH OF THE STATE BANK OF INDIA,
THROUGH THE SUB-TREASURY.
(a) A register of chalans issued is maintained at the tehsil by the Tehsil Wasil Baqi Navis.
(b) The arzirsal is presented at the tehsil, where the Tehsil Wasil Baqi Navis prepares a chalan, or memorandum of particulars, in triplicate.
(c) After examination, the Tehsil Wasil Baqi Navis should enter the chalan in the appropriate register of chalans issued and should write on both the original and duplicate the word “correct.”
(d) He should then affix his initials and the date to the chalan, specify the head of account and make over, after approval of the Tehsildar (or the Naib-Tehsildar if he is absent), the original and duplicate to the tenderer, who should proceed with them to the bank.
(e) At the bank the money should be received and credited, and an acknowledgement granted to the Lambardar on the original chalan, the duplicate being retained by the bank forwarded to the (treasury or) tehsil with the bank’s daily account, to enable the Wasil Baqi Navis to mark off in the register of chalans issued and enter payments in the khatauni (village demand and collections statements). No amount should ever be entered as paid in the khatauni until it has actually been credited in the bank.
Note. It is noted that there are also some outlying tehsils which deal direct with the local branch of the State Bank.
FORMS
The form of the arzirsal is in vernacular and contains the following information :--
1. Village.
2. Detailed distribution of the amount tendered under each head of account.
3. By whom tendered and by whom conveyed to the Sub-Treasury.
The dakhila receipts are in the following form:
DAKHILA FORM
Chalan No. _____________ Dated_________________ Name of Lambardar ___________________ Village ________________ Hadbast No.__________________
029- LAND REVENUE Amount
1. Fixed Collections
(Fixed Land Revenue).
2. Fluctuating Collections.
3. Additional Land Revenue.
4. Commercial Crops Cess.
5. Recovery of Overpayments.
6. Mutation Fee.
7. Consolidation of Holdings Fee.
8. Rents of land leased for single year or harvest.
9. Haq-ul-Tehsil (Collection Fees).
10. Normal Rate.
11. Revenue Talbana.
12. Copying Fee for the preparation of produce statement and five yearly abstracts of receipts.
13. Fines & forfeitures.
14. Receipts from Special Assessment
15. Misc. receipts.
16. Total :--
106 – MINOR IRRIGATION AMOUNT
Water Rates of Division Circle
Total :--
132 -- MULTIPURPOSE
RIVER PROJECTS
1. Water rates of Division Circle
2. Owner’s rate of Division Circle
Total :--
133 -- IRRIGATION,
NAVIGATION, DRAINAGE AND FLOOD CONTROL PROJECTS.
1. Water rates of Division Circle
2. Owner’s rate of Division Circle
Total :--
847 -- DEPOSITS
AND ADVANCES (b) – DEPOSITS NOT BEARING INTEREST – OTHER DEPOSITS OF LOCAL FUND
Samiti funds Samiti
Zila Parishad
Total :--
843 -- CIVIL DEPOSITS,
ETC., REVENUE DEPOSITS
Total :--
GRAND TOTAL
Amount in Words :--
TEHSILDAR
PART IV: RULES FOR PAYMENT OF
LAND REVENUE AND
OTHER DUES BY
MEANS OF REGISDTERED
AND INSURED PARCELS
AT TEHSILS
1. If an insured parcel does not exceed the value of Rs.250 the postman will present it before the Tehsildar or the Naib-Tehsildar, and if both of them are present in the tehsil before the Tehsildar, who should satisfy himself as to the correctness of the seals and the condition of the cover, and if it is found in order in all respects, he should sign the receipt and return it to the postman.
2. If
an ensured parcel exceeds the value of Rs.250 a notice of its receipt will be
sent by Post Office, and on receipt of such intimation from the Post Office,
the Tehsildar or the Naib-Tehsildar, should by a written order, direct the
Tehsil Treasurer or Tehsildar to take delivery of such parcel in-outlaying
tehsils; in the sadr tehsil where there is no Tehsildar, the Tehsil Wasil
Baqi Navis should take delivery.
3. The
man deputed should examine the seals on the cover and its condition, and on
taking delivery of it should sign the receipt in the Post Office, and at once
present the parcel before the tehsildar or Naib-Tehsildar, and, if both of them
are present in the tehsil, before the tehsildar.
4. The
tehsildar or naib-tehsildar should open the parcel in the presence of the tahsildar
or in sadr treasuries the Tehsil Wasil Baqi Navis and count its contents.
After ascertaining that the amount tallies with the total amount of the
arzirsal found in the parcel he should have the amount entered in the register
prescribed below in his presence.
5. A register of the money received in
this way should be maintained in the following form:-
|
Date of receipt |
Name of remitter or person
making payment |
No. of parcel or money
order, with amount |
No. of currency notes with
their value |
Total amount received |
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
Nature of demand |
Demand due |
Signature of treasurer,
Wasil Baqi Navis or other
official concerned |
Signature of officer
incharge of the sub-treasury |
Date of credit into the
treasury or bank, with signature of tehsildar or naib-tehsildar with number of dakhila |
Remarks |
|
6 |
7 |
8 |
9 |
10 |
11 |
|
|
|
|
|
|
|
The register should be kept in the
custody of the Wasil Baqi Navis.
He should see that all entries in the register have been made in the
presence of the officer incharge with proper care and precision.
6. After the entry has been made in the
register the Tahsildar (or Tehsil Treasurer) or the Tehsil Wasil Baqi Nawis should take away the
currency notes and the cover, but before doing so he should make sure before
the Tehsildar or Naib-Tehsildar, if any bad or forged currency notes have been
sent in the parcel, and if so, record a
note in the remarks column of the register which should be attested by
Tehsildar or Naib-Tehsildar. The
remitter will then be responsible for any shortage of money of forged notes found
in the insured parcel. A written
intimation should also be given to the sender, and the cover will be sent back
to him for the purpose of enquiry from the Post Office.
7. When any defective or forged currency note is found or when currency notes are insured for less than their value, or without a correct arzirsal or of an insufficient amount or without the receipts which are due from the chaukidar and the patwari, the Tehsildar or Naib-Tehsildar should report the lambardar responsible to the Collector for stoppage of his pachotra (Financial Commissioner’s letter No.721-523-B-10, dated 11th June, 1919). The Collector will also no doubt take such criminal action as may be necessary in the case of forged notes.
8. If in any insured parcel any sum if found to be
in excess of the demand the excess money should be returned to the remitter
less money order commission. The money
order receipt will be affixed in the register and the number, date and amount of
money order entered in the remarks column.
9. As
regards crediting the money, the circumstances differ as follows:
(1)
In
Sadr Tehsil, the Tehsil Wasil Baqi Navis takes charge of the arzirsal
money and prepares the dakhila in quadruplicate. Three copies of the dakhila duly signed by the Tehsildar or
Naib-Tehsildar should be taken personally by the Wasil Baqi Navis to the Sub-treasury. He
should verify the head of accounts, enter it in the cash book and return the
copies of the dakhila duly signed by the Treasury Officer to the bearer for
depositing the amount in the Bank. The
bearer after depositing the money in the Bank will hand over one copy of the
dakhila form to the Treasury, one to the Tehsildar and retain one copy with him
as token of acknowledgement of the amount deposited by him in the Bank. The copy returned by the bearer to the
Tehsildar should be sent by the Wasil Baqi Navis to the sender of the
insured parcel. But before he does so,
he completes his record including column 10 of the register prescribed, which
should be initialled by the Tehsildar or Naib-Tehsildar.
Note: The Tehsil Wasil Baqi Navis should
furnish security of not less than Rs.500/- for handling Government money.
(2) In an outlying Tehsil which has a Sub-Treasury, the arzirsal is given to the Tehsil Wasil Baqi Navis and the money is received by the Tehsildar or Tehsil Treasurer. The dakhilas are prepared by the Wasil Baqi Navis according to the arzirsal after checking. Thereafter, the procedure for depositing the money as described in Part II should be followed, except that the original dakhila duly receipted by the Treasury should be sent to the Tehsil Wasil Baqi Navis who shall be responsible for sending the same to the Lambardar concerned by registered post—See rule in Part II.
(3) In outlying Tehsils which bank with the total branch of the State Bank of India, the money should be received by the Tehsildar who should take it to the Bank with the Chalan prepared by the Tehsil Wasil Baqi Navis duly verified by the Treasury and deposit it in the bank. The copy of the Chalan/dakhila returned by the bank should be made over to the Tehsil Wasil Baqi Navis who after completing his register of chalans, would send it to the sender—See also rules in Part III.
PART V—Deleted.
PART VI—OTHER MONEY ORDERS OR PERSONAL PAYMENTS
1. In the register of receipts in the form given in rule 5 of Part IV other sums and money orders, such as fines in criminal cases and other dues should also be entered.
2. Such money order or cash should first be presented before the officer incharge of the Sub-Treasury who should send for the official concerned.
3. The official concerned should enter up the register and prepare a chalan in duplicate for the amount and enter up the register of chalans.
4. The amount received should then be
handed over with the chalans to the Tehsildar to the Sadr Treasurer or to the
bank as the case may be, and acknowledgement obtained.
5. The procedure thereafter should be as already detailed in the rules for payments made personally or otherwise and differing in the three ways in which money is credited at Sadr Tehsils, outlying Tehsils and Tehsils banking direct with the State Bank.
6. Any amount received in excess of the demand should be returned to the remitter, less money order commission, and the money order receipt should be pasted in the register.
PART VII—GENERAL
1. The Tehsildar or Naib-Tehsildar should be responsible to see that all sums received are credited into the Sub-Treasury the same day. If, however, this is impossible for any reason the Treasurer should deposit in a separate box the money with other sums in his charge in the double lock chamber for safe custody.
2. Except as stated below no one but the Tahsildar, or in the case of Sadr Tehsil the Sadr Treasurer, should receive or handle money, and it is strictly forbidden for Wasil Baqi Navis to do so. The Tehsildar is responsible for preventing the practice of payment of land revenue to the Wasil Baqi Navis by persons tendering the same.
The only exception to this rule is the receipt of dues by registered and insured parcels by the Wasil Baqi Navis in Sadr Tehsils..
In no circumstances must peons be employed in Sadr Treasuries.
3. If two dakhilas are brought back instead of one only, the Tehsildar should at once draw the attention of the Treasury Officer to the fact. Only one copy of the dakhila should be given by the treasury staff to the peon. The second copy should be sent to the tehsil in the locked box as in the case of collections paid in direct by village headman and others.
4. Forms of dakhila receipts should be printed in quadruplicate and bound in books of 50 each; they should be numbered in a series before being brought into use.
5. Except in cases in which chalans are necessary and receipts given for money paid for service stamps, the dakhila is the only recognized for acknowledgement of money paid into the sub-Treasury; it must be signed by the Treasurer, the Treasury Official and the Sub Treasury or Treasury Officer.
6. The counterfoils retained by the treasury official will serve the purpose of a register of a dakhila; no other separate register should be maintained for the purpose either by the Treasury Official or Wasil Baqi Navis.
7. The formal acknowledgement should be given in the form of the dakhila prescribed for land revenue receipts, the triplicate required for the Wasil Baqi Navis not being necessary in the case of other receipts. The preparation of the dakhila receipt is not necessary in the case of Public Works, Post Office and other departments sending a remittance book with their payments to the Sub-Treasury as the Sub-Treasury Officer’s (and Tahsildar’s) receipt will be recorded in that book in the columns provided for the purpose.
8. The Cypher Code of the Reserve Bank of India is
confidential and should be kept in a safe or strong room of the
Sub-Treasury. During the day when the
case is taken out of the safe or strong room, it should invariably remain in
the personal custody of the
Officer-in-Charge of the sub-treasury.
Overnight, the key of the safe of strong room wherein the Code is
deposited should ordinarily remain in the personal custody of the Officer
in-charge. The keys should not be held
by some other official, without the previous permission of the Deputy
Commissioner.
These instructions do not debar the Treasurer from keeping one key of the double lock of the strong room as authorized under rule 3.11(5) of the Punjab Financial Rules, Volume I. (1965).
9. When a loss of the Cypher Code is reported, the Reserve Bank has immediately to send telegram to all important centers throughout India, as fraud is possible if the Code falls into unauthorized hands. Such telegraphing and the cost of printing and supply of copies of the emergency code to all branches of the Bank and Treasuries, etc., involve a heavy expenditure. There is, in addition, the risk of loss due to a bogus transaction. The Punjab Government has accepted liability to recoup such expenditure in future unless it can be clearly established that the loss was due to some outside cause and not to the negligence of the officer responsible for the safe custody of the Code.
The Punjab Government have also decided that if any such payment has to be made to the Bank, it shall be made good by the officer from whose negligence the claim of the Bank arises. The safe custody of the Code demands extreme care.
10. When a Code is lost, telegrams and subsequent reports made to the Bank are to be repeated to the Secretary to Government in the Finance Department.
Deleted
APPENDIX
C
Rules framed by the Financial Commissioner for
the collection of demands other than Land Revenue at District and Tehsil
Offices
1. This
appendix does not deal with canal demands which are dealt with in Standing
Order No. 61; with taccavi dealt with in Punjab Land Improvement and
Agriculturist Loans Manual; with fines dealt with under the orders of the High
Court; and with excise and stamp dealt with in separate orders of the Financial
Commissioner.
2. The Deputy Commissioner in addition to
items above mentioned, is responsible for the collection of various Government
demands which may be classified as follows: -
(1) Receipts
for which the Financial Commissioner is the head of department.
These are 017—D—other Interest
Receipts—other Receipt, 065—Other Administrative Services—A—Administration of
Justice—Service and Service Fees, 065—Examination fee, 068—miscellaneous
General Service—Other Receipts.
(2) Receipts
for which the Deputy Commissioner is the collecting officer but the Financial
Commissioner is not head of department;
030-Stamp and Registration fees, 065
– other Administration of Justice—Other Receipts, 056-Jails-other receipts,
065—other Administrative Service—Other receipts, 058-Sundry printing,
068-Miscellancous General Services—Unclaimed deposits, and 029—Land
Revenue—Other Receipts.
(3) Receipts
for which the Deputy Commissioner is not the collecting officer, as laid down
in Appendix C of the Budget Manual, but which he collects on behalf of other
departments.
Examples of this last class of
receipts are various items which are recoverable as arrears of land revenue.
3. In order to watch these collections a
running register shall be kept up by each Tehsil Wasil Baqi Navis and a
separate at Sadr for each Tehsil by the Sadr Wasil Baqi Navis.
The form will be as follows:
(0)
Account
head.
(1)
Serial
No. Sadr.
(2)
Serial
No. Tehsil
(3)
Date
of entry.
(4)
Date
of order.
(5)
Officer
passing order
(6)
Village.
(7)
Person
from whom due.
(8)
On
what account due.
(9)
Amount.
(10)
Amount
paid.
(11)
Date
of payment.
The
procedure for making entries will be as laid down in paragraph 29 of this
Standing Order, sub-paragraphs 3 to 7.
The
proper maintenance of these registers
is of the greatest importance and any failure to comply with the orders will be
severally dealt with. The vernacular
record keeper is instructed not to receive into the record room any file
containing an order creating a demand under the heads for which the running register
is kept unless a note by the Sadr or Tehsil Wasil Baqi Navis or both is
also entered giving the number and date of entry in the running register.
4. A list of payments showing :-
(0)
Account
head.
(1)
Serial
No. Sadr.
(2) Serial No. Tehsil.
(10) Amount paid
(11) Date of payment.
Will be
sent from the Tehsil monthly. After the
Wasil Baqi Navis has incorporated these in his register, he
will put it up for the inspection of the Deputy Commissioner or officer
designated by him.
5. At the
end of the year, a statement should be made out for each section of the running
register showing all balances outstanding.
That for the Sadr running register should be checked by the District
Revenue Officer and that for the Tehsil by the Tehsildar and should thereafter
be transferred to the running register of the ensuing year. A certificate should be recorded by these
officers both in the old running register and in the new running register to
the effect that the balances outstanding for the year which has expired have
been checked and transferred to the register for the ensuing year.