1. (a) Financial Commissioners Office
letter No.3098-A, dated the 24th
July, 1941 addressed to all Commissioners and Deputy Commissioners required
that a “Day Book” should be maintained by the Tehsil Wasil Baqi Navis in accordance with paragraph 18 of
Financial Commissioners Standing Order No.14 and sub-para (a) of paragraph 79
of the Sub-Treasury Manual in the form convenient for each district. The “Day Book” is essential in order to
ascertain whether all the accounts of land revenue, etc., received on any
particular date, have been property incorporated in the relevant village khataunis.
If this is not being done already, a register should not be opened
showing details of each dakhila by
which payment is made in the Sub-Treasury.
At the end of the day all the columns of the Day Book should be totalled
and compared with totals of the Sub-Treasury Register. The Treasury Official should sign the Day
Book in token of this comparison. In
this behalf, paragraph 85(b) of the Sub-Treasury Manual may be consulted.
(b) At the headquarters Tehsil the Day
Book (Tahrij) should be completed with the dakhila received in the locked box
from the Sadr Treasury. After making
the relevant entries in the khataunis, the Goshwara, vide paragraph 18(b) of the Sub-Treasury Manual should be
prepared and signed by the Wasil Baqi
Navis and returned to the Sadr Treasury.
The Treasury Receipt Clerk should make comparison with the entries of
his register and sign the Goshwara in
token of his having done so. If any
discrepancy is discovered, it should be rectified at once.
(c) After the dakhilas have been entered in the relevant khataunis, the entries in the Day Book should be
compared with the khataunis and initialled by the Wasil Baqi Navis in token of this comparison. This will safeguard against mistakes due to
misplacement of any dakhila.
(i) The
Tehsildar/Naib-Tehsildar should check the Day Book regularly every week in a
consecutive order from 1st October to 30th September,
next;
(ii)
After
having checked every collection entry in the khatauni from the original Treasury Chalan, Tehsildar/Naib tehsildar
will also compare it with the Day Book, and then initial the recovery posting
in the khatauni.
(iii)
He
should also record a certificate in the following form:-“Weekly certificate
from______________to_______________ Certified that I have checked the entries
made in the Day Book and khataunis with the original Treasury Chalans
for the period mentioned above and found correct Postings in the khataunis
have been compared and initialled. Wasil Baqi Navis initialled every entry
in Day Book after posting in the khataunis.
Tehsildar/Naib-Tehsildar.”
2. At the end of each agricultural year various
columns of the khataunis should be
carefully totalled in order to find out the total receipts, balances and excess
recoveries under each head. The last column of total is not generally totalled.
This should be done in future and the totals of all other columns tallied with
the grand total worked out by totalling
the last column.
3. At present the balances of previous
years are grouped together and the village khataunis do not show the
year wise detail of old arrears. The existing forms of the khatauni and the Tauzi clearly suggest yearwise details of old balances. Hence the balances relating to the year
prior to 1944-45 should remain grouped together as before. The balances of the future years should,
however, be kept apart from the previous balances and carried over separately in the new khataunis to be
started every year in October. Balances
of future years will be kept separately in the khataunis to be prepared
in due course. This does not mean that
the total of the balances of the previous year is not required. After giving yearwise details the total
should be worked out and entered below in order to find out the total arrears
due from each estate.
4. As
required by paragraph 33 of this Standing Order, all village demands, which are
to be realized through Lambardars,
should invariably be entered in khataunis, so that the Tehsildar or the Wasil Baqi Navis could at once see the total demand of the
village.
5. In
order to verify the correctness of the accounts, it is essential that at the end
of September each year, a village-wise statement of balances (baqaya and fazla) should made out and
pasted at the end of the khatauni. With the help of this statement, the Tehsil Wasil Baqi Navis should satisfy
himself of the correctness of his accounts.
A copy of the statement should also be sent to the Sadr along with the Tauzi
for the month of September to enable the Sadr Wasil Baqi Navis to check the Tauzi figures.
6. While
auditing the Tehsil accounts the District Revenue Accountant should check cent
per cent demand entries of the village khataunis by comparison with kishtbandi statement showing demands of
mutation fees, copying and inspection fee of patwaris records, water rate,
etc. He should also see that the
balances worked out in the previous years’ khataunis are correctly
brought forward in the khataunis of the current year. He should at the same time check at least 15
per cent of the entries relating to recoveries shown in the khatauni with Dakhilas and Day Book.
(SEAL)
GOVERNMENT GAZETTE
Published by Authority
No. 24 LAHORE, THURSDAY,
AUGUST 22, 1889 OF 1889
CONTENTS
|
Part I—Punjab Government Notifications And Orders Part I—A.—Boards and Committees. Part II.—Republications from the Gazette of India. Part III.—Notifications by the Financial
Commissioner, Accountant General, Medical and Jail Departments, Miscellaneous
Notices and Advertisements. Part IV.—Acts of the Governor-General’s Council
assented to by the Governor-General:-
Nothing for Publication Part V.—Bills introduced into the Council of His
Excellency the Governor-General for making Laws and Regulations, or published
under Rule 22:- No.10 of 1889.—A Bill to amend Act XXXVI of 1858. |
Supplement PART I.—STATISTICAL Weather Report for week ending 20th
August, 1889. Report of Rainfall for week ending 11th
August, 1889, rendered by the Department of Land Records and Agriculture. Irrigation Operations of the Fasl Kharif of 1889
upto 31st July, 1889. Irrigation Operations of the Rabi crop of 1888-89
on Inundation Canals Weekly Return of Births and Deaths for week ending
27th July, 1889. PART II.—GENERAL Review of the Budget Estimates for 1889-90. Report on the Government Agriculture Horticultural
Gardens, Lahore, for the year 1888-89. |
PART
I.
Proceedings of the Hon’ble the Lieutenant Governor in the Financial Department.—No.1531,
dated 6th August, 1889
Resolution: By the Punjab Government’s
Resolution No.299, dated 5th February, 1876, as amended by Circular
No.1442, dated 23rd April
1879, a collecting officer and a controlling authority were appointed in
respect of each item of income in the accounts of the Provincial Services, the
General Local Fund and the Police General Fund. The collecting officer was to
be responsible for seeing that all income claimable was duly claimed, realized
and paid into the Treasury; and to this end he was to be supplied by the
Accountant-General at the beginning of each year with a statement of the
estimated receipts of the year under each head for which he was
responsible. The duty of the controlling
authority was, generally, to check and supervise the Collector and, by
comparing monthly statements of treasury credits supplied by the
Accountant-General with returns of realizations submitted by the collecting
officer, to satisfy himself that all collections had been duly paid into the
Treasury. Each controlling authority
was to submit to Government at the end of each year statement, of the receipts
and charges of the Provincial Services for that year, in which the facts of the
year were to be compared with the estimates and with the facts of the preceding
year. Lastly the Accountant General was
to supply the Government with a monthly variation statement comparing the
receipts and charges of the Provincial Services and Local Funds during each
month and during the year upto date with the estimates of the year and the
realization of the previous year for the same periods.
2. Punjab Government’s Nos. 1095 and 1097
dated 19th April, 1880: - Apart from the procedure above
described, which related only to the Provincial Services of the scheme of
decentralization in force before 1877-78 and to the General Local and Police
General Funds, rules existed in the Account Codes of the Government of India
providing for (1) a monthly comparison of treasury statements of revenue under
nearly all the heads of account, whether Imperial or Provincial, not covered by
the Local Government’s Orders of 1876, with returns submitted by collecting
officers; and (2) in the case of some items of the nature of fixed recoveries,
for the maintenance of demand registers in the Accountant-General’s
Office. And in consequence of enquiries
instituted by the Government of India the same system was by the orders
marginally noted extended to a few heads of receipt which had previously not
been subject to it.
3. These
arrangements have continued up to the present time, and are, the
Lieutenant-Governor understands, sufficient for the main purpose in view. Various causes have, however, rendered the
Resolution of the 5th February 1876 somewhat obsolete, though not
practically inoperative. The General
Local Fund and the Police General Fund have ceased to exist as separate
accounts; a revised scheme of decentralization has been introduced; and several
alterations have been made within the last few years in the method exhibiting
the major and minor heads of account.
During the same period the Government of India has again pressed upon
Local Governments the necessity of arrangements for securing the due
realization of all revenue and receipts of Government and their proper entry in
the accounts. A revision of the
existing orders on the subject has accordingly been, for some time past,
considered by the Local Government a matter of some importance. In view, however, of the extended scheme of
Provincial Services, which was adopted in 1882-83, and of the recent transfers
of income and expenditure to Local Bodies, the matter has been allowed to
remain pending up to the present time.
These transfers having, however, been practically completed for the
present, it is now possible to revise the existing orders under which Treasury
Accounts are compared with Departmental Returns for the purpose of securing the
due realization of the revenue and receipts of Government in the Province.
4. In
the first place, the Lieutenant Governor is pleased to order the discontinuance
as a separate return of the variation statement referred to in the first
paragraph of this Resolution. The
statement provides for a comparison of current actuals with the current
estimates and the actuals of the previous year, but as the Government is
supplied every month with separate returns of the current Provincial and Local
Accounts compared with the proportionate estimates and grants, the whole
purpose of the variation statement can be secured by providing extra columns in
these returns for the exhibition of the actuals of the previous year. The Accountant General has agreed to this
and in future therefore the monthly accounts of Provincial Services and Local
Funds submitted by him to the Local Government will be prepared in the Forms A
and B annexed, and the variation statement will not be submitted at all.
5. In
the second place, the Lieutenant-Governor is advised that the annual statements
of Provincial income and expenditure which Heads of Departments have hitherto
been required to submit to the Local Government are not really necessary, and
His Honour is, therefore, pleased to cancel the orders prescribing the returns
contained in Circular No. 1442, dated
the 23rd April, 1879.
In order, however, that the Local Government may satisfy itself
periodically that the system of check prescribed in the following paragraphs is
being properly carried out, the Lieutenant-Governor directs that each
controlling officer shall certify annually to Government, either in his Annual
Report or, in the case of receipts which are not dealt within annual Reports by
a separate letter, that the comparison of Departmental Returns received from
collecting officers with the Treasury statements supplied by the
Accountant-General has been completely carried out for the year previous in
respect of all heads of income for which he is responsible, that all
differences have been reconciled, and that all sums due have, as far as
possible, been realized and have been duly paid into the treasury. A paragraph
should also be added to the Annual Reports comparing and reconciling the
Departmental Accounts of revenue, and, in the case of the Jail, Police, and
Education Departments, of expenditure also, with the accounts of the same kept
in the Accountant-General’s Office.
6. Thirdly,
the appended revised list C, showing the collecting officer and controlling
authority appointed by Government for each item of the Imperial and Provincial
Revenue(except Forest and Public Works Department receipts, in regard to which
other arrangements exist) of the Province, is substituted for the list appended to the Punjab Government’s
Resolution No.299, dated the 5th February, 1876. As explained in that Resolution, the duty of
the collecting officer is to see that all income claimable is claimed, realized
and paid into the treasury, and the duty of the controlling authority is to
supervise the proceedings of the collecting officers and in particular to
satisfy himself, by comparison of returns submitted by collecting officers with
statements of treasury credits furnished by the Accountant-General, that the
amounts reported as collected above have been duly credited in the accounts.
7. Except
where a different procedure on the use of other forms are indicated by the
foot-notes in list C, the controlling authorities shall, for the purposes just
mentioned, be furnished monthly by the collecting officers with returns in the
Form D annexed of estimated and actual collections under the heads for which
they are responsible and by the Accountant-General with statements showing for
each district the amounts credited under the same heads in the Treasury
Accounts. The Accountant-General will
at the commencement of each year furnish collecting officers with the estimates
of the year.
8. The
Lieutenant-General desires that controlling authorities will bear in mind that,
while the Accounts Department of the Government is responsible for correct
rendering of the accounts of all sums actually paid into the treasury and
credited to Government, that Department is not responsible for correctness of
the demand and the correspondence of the amount that ought to be paid into the
treasury with the amount actually realized.
It should also be remembered that it is essential that the Departmental returns
submitted to controlling officers must not be compiled from returns prepared in
the treasury. The Lieutenant Governor
especially desires that this caution may be carefully observed. Deputy
Commissioners, and collecting officers generally, should personally satisfy
themselves that their Departmental Returns are prepared absolutely
independently of the Treasury Registers, and when for any reason it becomes
necessary to compare Departmental returns of revenue or receipts with the
Treasury Registers locally, the comparison
should only be made by the express order of the Deputy Commissioner or
other collecting officer and the Treasury Officer.
9. Experience
has shown that the principal causes of discrepancies between Departmental Returns and Treasury Accounts
are, besides the want of sufficient care in the preparation of the former, (1)
breach of the rule which requires that collections should at once be paid into
the treasury and should on no account be utilized for expenditure, (2) differences of practice in stating the
periods to which returns relate, and (3) mistake of classification.
Taking together the first two
special causes of discrepancies above noted together, collecting officers
should carefully bear in mind that collections must not, on any account
whatever, be kept out of the treasury, but should be paid into the treasury on
the actual date of receipt, funds to meet authorized charges connected with
such collections being drawn separately from the treasury on a proper voucher. When, however, for any reason, whether in
consequence of neglect or otherwise, money realized in one month is not paid
into the treasury till the following month, or has been drawn upon wholly or in
part to meet authorized charges, the facts should be distinctly stated in the
Departmental Returns for the month of realization in order that the controlling
officer may understand the reason for the short credit in the Treasury
Accounts. It should also be observed
that the Departmental Returns for each month must deal only with the amounts
realized in the month without reference to the period to which the realization
relates. Thus it may happen that income
due in April of any year is not realized until July. In such a case the income should appear in the Departmental Accounts
of July, not in those of April. In
other words the departmental returns of each month should be closed with the
last day of the month to which they relate, and, having been once closed,
should not be added to or altered in any way whatever. As regards sub-treasuries, the orders
contained in Chapter 17, Rule 24, of the Civil Account Code, regarding the
formal closing of the accounts for the month, should be carefully borne in
mind.
10. In
regard to mistakes of classification the same principles should apply. If the mistake is discovered before
submission of the Departmental Return to the controlling officer the return may
be corrected, intimation being at the same time sent to the Treasury Department
in order that the wrong classification in the treasury books may be corrected.
When, however, the mistake is discovered after submission of a Departmental
Return, the correction should be made
by a foot-note in the next return clearly explaining the mistake, and
intimation should also be sent to the treasury. As regards the Treasury Department, all errors of classification,
whether originating in the treasury or otherwise, are separately reported to
the Accountant-General under standing orders.
The Accountant-General will, therefore, be able to arrange to forward
monthly to controlling officers along with the Treasury Returns a statement
showing clearly all such corrections reported to his office, and also all
additions to the Treasury Accounts of revenue and receipts, such as cash
recoveries of expenditure added to revenue instead of being deducted from
charges, which are made by adjustment in his office. This will be done in
future and will enable controlling officers to exercise an immediate and
thorough check overall departmental returns submitted to them.
11. Care
should also be taken that the classification of the Departmental Returns is in
strict accordance with that shown in Appendix C of this Resolution in order
that it may agree with that of the Treasury Accounts. It should also be borne in mind that the budget estimates and
grants of a year are those which receive the approval of the Government of
India, and which are communicated to Heads of Departments by the Accountant
General, and not those budget estimates which Heads of Departments submit to
the Accountant-General. Much confusion
has arisen in the past from the mistaken notion of officer as to what are the
estimates and grants for any year; some officers being still under the impression that the grants and
estimates, proposed originally by themselves and not those finally sanctioned
by the Government of India, were the estimates with which the actual receipts
and charges of the year had to be compared.
In order that no such mistakes may arise in future, the Accountant
General will arrange—if this is not already done—to supply controlling officers
with a copy of the sanctioned budget estimates of the Departments over which
they exercise control, and in all comparisons or references these estimates
should alone be referred to.
12. It
will be observed that the above orders regarding the comparison of Departmental
with Treasury Returns relate to revenue and receipts only. No such systematic check has been maintained
in respect to expenditure. In view,
however, of orders passed by the Government of India, the Lieutenant Governor
is of opinion that, while it is not for the present, at any rate, necessary to
institute any such comparison in respect to all expenditure, circumstances have
shown that such a comparison should be prescribed for the expenditure of the
Jail, Police and Education Departments.
The Heads of these Departments should, in future, be supplied by the
Accountant-General monthly with statements showing under the various heads of
account the amounts disbursed to the
several officers in their Departments on salary, contingent and other bills,
and separately the amounts debited by adjustment in the Accountant-General’s
office against the Budget grants of the Departmental. These statements should be compared with Departmental Returns,
which should be submitted to the Heads of the Jail, Police and Educational
Department by their own officers, and, so far as they apply, the directions of
Government in regard to the preparation and comparison of Revenue Returns and
Accounts should be carefully observed in dealing with the preparation and
comparison of returns and accounts of expenditure.
13. In conclusion, it may be explained that, pending the orders of Government on a comprehensive scheme for the regulation and audit of Local Funds Accounts, the question of the comparison of the revenue and receipts of Local Funds is omitted from the present orders.
ORDER
— Ordered that the
foregoing Resolution be forwarded for information and guidance to the Accountant-General,
Punjab, and to all Heads of Departments, Commissioners, Deputy Commissioners
and other officers concerned. Also that it be forwarded for information to the
Secretary to Government, Punjab, Public Works Department, and to the Joint Secretary
to Government, Punjab, Public Works Department, Irrigation Branch; and that it
be published in the Punjab Government Gazette.
By Order of the Hon’ble
Lieutenant-Governor
H.C. FANSHAWE,
Junior Secretary to Government,
Punjab
D.
C.
B.
No.__________
FORWARDED to
the Secretary to
Government, Punjab, Lahore.
ACCOUNTANT-GENERAL’S OFFICE, Accountant-General,
Dated Lahore, the 188 Punjab.
Superintendent,
Compilation Department.
The Government of India
in Account with the Provincial
|
REVENUE AND RECEIPTS |
During the month |
From commencement of the
year up to date |
During the same period,
previous year |
Difference in last two
columns + more – less |
Proportionate estimate |
Budget esti-mate Current year |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
PROVINCIAL To
Sundry Revenue heads as detailed – I.
Land
Revenue IV.
Stamps V.
Excise VI.
Provincial
Rates VIII. Assessed Taxes IX Forest X Registration XII.
Interest XIII.
Post
Office XVI. A.-Law & Justice XVI.
B.-Law
& Justice Jails XVII.
Police XIX Education XX.
Medical XXI.
Scientific
and other Minor
departments. XXII.
Superannuation XXIII.
Stationery
& Printing XXV.
Miscellaneous XXX.
Irrigation-Minor
works and Navigation XXXII.
Civil works Total
ordinary receipts as per Civil Books To
Public Works Receipts(last account, month, of) XXVI.
State
Railways XXX.
Irrigation-Minor
Works and Navigation XXXIII.
Civil Works ADJUSTING
HEADS Contribution
from Local to Provincial Total Add
opening balances of the year Total: |
|
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
A.—The approximate expenditure of the Punjab
Works Departmental the end of
188 .
|
EXPENDITURE |
During the month |
From commencement of the
year upto date |
During the same period
previous year |
Difference in last two
columns,+better – worse |
Proportionate estimate |
Budget esti-mate current
year |
|
8 |
9 |
10 |
11 |
12 |
13 |
14 |
|
PROVINCIAL By
Sundry charge heads as detailed:- 1. Refunds 3. Land Revenue 6. Stamps 7.
Excise 8.
Provincial Rates 10.
Assessed Taxes 11.Forest 12. Registration 15.
Post Office 18.
General Administration 16A.Law
and Justice 16B.
Law and Justice-Jails 20.Police 22.
Education 24.
Medical 28.
Scientific and other Minor Deptts. 29.
Superannuation, & C. 30.
Stationary and Printing 32.
Miscellaneous 38.
State Railways-Interest on Debt 43.
Irrigation-Minor Works and Navigation 45.
Civil Works Total
ordinary charges as per Civil Books By
Public Works Charges (last account, month of)A.. 41.Miscellaneous
Railway expenditure 43.
Irrigation-Minor Works and Navigation 45.
Civil Works ADJUSTING
HEADS Contribution
from provincial to Local Total Add
closing balance Total |
Rs.A.P. |
Rs.A.P. |
Rs. A.P. |
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
is
Rs.____________as per Examiner’s statement.
B.
C. D.
No.____________
FORWARDED to the Secretary to Government, Punjab,
Lahore
ACCOUNTANT-GENERAL’S OFFICE. Accountant- General,
Dated, Lahore,
the 188 Punjab.,
Superintendent, Compilation
Department.
The Government of
India in Account with the Provincial
|
REVENUE AND RECEIPTS |
During the month |
From commencement of the
year up to date |
During the same period,
previous year |
Difference in last two
columns + more – less |
Proportionate estimate |
Bud-get esti-mate current
year |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
LOCAL
FUNDS To
Sundry Revenue heads as detailed. I.
Land
Revenue IV.
Provincial
Rates XII.
Interest XIII.
Post
Office XVIA. Law & Justice Courts Of Law XVIII.
Police XIX.
Education XX.
Medical XXI. Scientific and other Minor Departments XXV.
Miscellaneous XXX.
Irrigation-Minor
Works and Navigation XXXII.
Civil Works Total ordinary Recei pts as per Civil Books To
Public Works Receipts (last account, month of)— XXX.
Irrigation-Minor
Works and Navigation XXXI.
Civil
Works ADJUSTING HEADS
Contribution
from provincial to Local Total Add
opening balance of the year Total
Incorporated
Local Funds Debt. Account—Receipts Closing
balance due by Local Funds Total
|
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
Rs.AP |
|
EXPENDITURE |
During the month |
From commence-ment of the year up to date |
During the same period previous year |
Difference in last two cols.+ better – worse |
Proportionate estimate |
Budget estimate currentyear |
|
8 |
9 |
10 |
11 |
12 |
13 |
14 |
LOCAL FUNDS
By Sundry
charge heads as detailed - ` 1.
Refunds 3.
Land
Revenue 8.
Provincial Rates 15. Post
Office 18.
General Administration 19A.Law & Justice Courts of Law 20.
Police 22.
Education 24.
Medical 26. Scientific
& other Minor
Departments 29.
Superannuation & C. 30.
Stationery & Printing 32.
Miscellaneous 43.
Irrigation—Minor Works
& Navigation 45. Civil
Works
Total ordinary charges as Per
Civil Books By Public Works Charges(last Account, month of)A-- 43.
Irrigation—Minor Works
& Navigation 45. Civil
Works
ADJUSTING HEADS Contribution from Local to Provincial
Total Add closing balance
Total Incorporated local Funds Debt Account Disbursements Opening balance due by Local Funds
Total |
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
Rs.A.P. |
A—The approximate expenditure of the Public Works
Department at the end 188/-- as per Examiner’s statement.
|
Heads |
Collecting Officers |
Controlling Authority |
|
I.—LAND
REVENUE Ordinary Revenue - 1. Fixed
collections for which the Canal Department is entitled to take credit 2. Other
fixed collections 3.
Fluctuating collections for which the Canal Department is entitled to take credit. 4. Other
fluctuating collections. 5.
Collections from Government Estates. 6. Sale
of Government Estates. SALE PROCEEDS OF WASTE LANDS AND REDEMPTION OF
LAND TAX - 7. Sale
proceeds of Waste Land. 8.
Redemption of Land Tax. RENT OF RESUMED POLICE SERVICE LANDS AND SERVICE
COMMUTATIONS - 9.
Service Commutations. 10. RENT,
& C., OF FISHERIES MISCELLANEOUS 11. Settlement(Parcha)
fees 12. Stone
quarry receipts 13.
Receipts from Mines 14.
Fines and Forfeitures of Revenue Courts. 15.
Recoveries on account of law charges. 16.
Recoveries in India of Law Charges in
England on account of appeals from India. 17. Rents
of Railway lands (class B or C) 18. Rents
of Buildings situated on such lands. 19. Sale
proceeds of trees, grass & c. 20.
Miscellaneous receipts 21. Cash
Recoveries of previous years 22.
Mutation Fees. REVENUE
RECORD - ROOM RECEIPTS - 23. Fees
for inspection and search of records 24. Fees
for copies of records 25. Sale
proceeds of waste paper 26.
Miscellaneous II. OPIUM* 1. Cost
price of opium sold in Excise Deptt. At
Rs. 10 and annas 8 a seer |
Ditto Deputy Commissioner |
Financial Commissioner |
*The Departmental Returns of Revenue under the heads “II-Land Revenue”,
“I-Opium”. “IV-Stamps”, “V-Excise” ,”VI-Provincial Rates”, “VIII-Assessed
Taxes” “X-Registration”, and “XI—Tributes” should be submitted in the forms
used hitherto and not
in Form D. But
the receipts should be classified as shown in this list.
SALE OF GENERAL STAMPS
--
1.One anna stamps for Receipts and Cheques
2. Bills of
Exchange or Hundis Deputy Superintendent
Commissioner of Stamps
3. Other General Stamps
4. SALE OF COURT FEES STAMPS
5. SALE OF PLAIN PAPER TO BE USED WITH COURT
FEE STAMPS**
DUTY OF IMPRESSING
DOCUMENT
6. Duty on
unstamped paper
7. Duty on insufficiently stamped paper Ditto Superintendent
of Stamps
8. Duty on debentures compounded
9.
Other
items
10. FINES AND PENALTIES
MISCELLANEOUS
11. Adjudication fees
12. Other items
13. Cash recoveries of previous years
V.—EXCISE*
LICENSE
AND DISTILLERY FEES AND DUTIES
FOR THE SALE OF LIQUORS AND DRUGS
1. Licence Fees
2. Distillery Fees
3. Still-head Duty
4. Form of Drugs
SALE
PROCEEDS OF EXCISE OPIUM Ditto Commissioner
of
Excise
5. Lease of monopoly of sale of opium
6. Average on opium under cultivation
7. TRANSIT DUTY ON EXCISE OPIUM
8.
GAIN ON SALE PROCEEDS OF EXCISE OPIUM
FINES,
CONFISCATION AND MISCELLANEOUS
9.
Fines and Confiscations
10. Other items.
11. Cash Recoveries of Previous years
VI. PROVINCIAL RATES
RATES CESSES ON LANDS
1. Local Rate (Act XX of
1883)
a)
Local Rate (Act V of 1878) Deputy Financial
b)
1 per cent, Road Cess Commissioner Commissioner
c)
1 per cent, Education Cess
d)
½ per cent, District Post Cess
e)
Rates levied for the management of Ward’s
Estates
VIII. ASSESSED TAXES*
INCOME TAX
1. Deductions from the
salaries and pensions
of Government
officials.+ Accountant Accountant
2. Deductions from
salaries and General General
pensions paid by
District Funds.
3.
Tax on profits of Companies.
4.
Tax on salaries paid by private persons.
5.
Tax on other sources of income
6.
Penalties. Deputy Financial
7.
Miscellaneous Commissioner Commissioner
8.
Cash Recoveries of previous years.
X.-REGISTRATION
FEES FOR REGISTERING DOCUMENTS
1. Fees for registering
Joint Stock Companies
2.
Fees for registering other documents
3.
Fees for Copies of Registered Documents
MISCELLANEOUS
4.
Fees for searching records Ditto Inspector
General
5.
Miscellaneous of Registration
6.
Cash recoveries of previous years
XI. TRIBUTES FROM NATIVE
STATES*
1. Tribute from Chamba
2.
Tributes from Kapurthala
3.
Tribute from Mandi
4.
Tribute from Suket Ditto Financial
5.
Tribute from various petty States Commissioner
6.
From on succession to Native States
*Vide foot-note on page 1 of this list.
+No departmental return required.
The deductions are made by short payment of the salary and pension
bills, and are checked by the Accountant General.
Heads Collecting Controlling
Officers Authority
XII. INTEREST
INTEREST ON ADVANCES AND
LOANS TO NATIVE STATES OR PRIVATE INDIVIDUAL
1. Interest on loans to
Municipalities and
other public bodies* Accountant- Accountant-
2. Interest on loans to Native
States and General General
Private person* Ditto Ditto
3.
On advances under the Land Improvement
Act XIX, of 1883 and the Agriculturists Loan
Act, XII of 1884*
4.
On other items
5.
INTEREST ON ARREARS OF REVENUE
MISCELLANEOUS
6.
On the unpaid portion of purchase money
Of Waste Lands Deputy Financial
7.
On the unpaid portion of commutation Commissioner Commissioner
Of the claim of Government to Land Tax
8.
Other account
9.
Cash Recoveries of previous years Deputy Commissioner Financial Commissioner
XVI A. LAW AND JUSTICE-COURTS
JUSTICES
1. Seal proceeds of Unclaimed
and Escheated Deputy Accountant
Property** Commissioner General
2. Court Fees Realized in
Cash Court Superintendent
of
Stamps
3. General Fees, Fines and
Forfeitures % Courts Accountant
General
XVI B. LAW AND JUSTICE -
JAILS - JAILS—
1. Hire of convicts
2.
Recoveries of transportation and
Jail charges from Native States
3.
Miscellaneous
4.
Cash Recoveries of previous years Superintendent Inspector General of
Prisons
JAIL MANUFACTURE
1. Proceeds of articles
manufactured at Jails
2.
Cash Recoveries of previous years
3.
Miscellaneous
*In these cases no departmental return of realization is necessary. The interest due and the interest recovered
are ascertained from and checked with loan registers in the Accountant
General’s Office.
*In this case also no departmental return of realization is
required. The realizations are
regulated by special rules, and Deputy Commissioners are to report quarterly to
the Financial Commissioner the result of a comparison between the amounts shown
as recovered in the register of advances kept by them and those shown in the
Treasury books.
**The departmental returns should continue to be to the
Accountant-General in the form used thereto.
Heads Collecting Controlling
Officers Authority
XVII.
POLICE
POLICE SUPPLIED TO MUNICIPAL
CANTONMENT AND TOWN FUNDS
1. Recoveries on account of Police
supplied to Municipalities* Accountant Accountant
2.
Recoveries on account of Police General General
Supplied to Cantonments*
POLICE SUPPLIED TO PUBLIC DEPARTMENTS, PRIVATE COMPANIES AND PERSONS
3.
Police supplied to Public Departments
4.
Police supplied to Private Persons District Inspector
5.
Recoveries on account of Superintendent General of
Punitive Police Police
RECOVERIES ON ACCOUNT
OF VILLAGE POLICE
6.
Receipts on account of Village
Chaukidars Ditto Ditto
7.
CASH RECEIPTS UNDER THE Deputy Commissioner
ARMS ACT Commissioner
FEES, FINES AND FORFEITURES
8. Fees, Fines and Forfeitures District Inspector
Superintendent General of
Police
9. Stage carriage licence Deputy Commissioner
Commissioner
CATTLE TRESPASS
ACT I OF 1871
10.
Fines on stray cattle
11.
Sale of unclaimed stray cattle Ditto Ditto
12.
Miscellaneous
13.
Recoveries on account of cattle- Accountant
Ponds transferred to Municipalities* General
SUPERANNUATION RECEIPTS
14.
PENSION CONTRIBUTION OF POLICE District Inspector
EMPLOYED FOR PRIVATE COMPANIES Superintendent General of
AND PERSONS Police
MISCELLANEOUS
15
MISCELLANEOUS
16
CASH
RECOVERIES OF
PREVOUS YEARS
DERPARTMENT
Statement of Imperial and Provincial Revenue and Receipts claimable and
realized and credited in the___________________District
for the Month of_____
|
1 |
2 |
3 |
4 |
5 |
|
Major Heads of Income |
Minor and Sub-Heads of Income |
Budget Estimate for current year |
Actual realizations during the same month last year |
Actual realizations during the month now reported on |
|
|
|
|
|
|
|
6 |
7 |
8 |
9 |
10 |
|
Actual realizations from commencement of year to
close of the same month last year |
Actual
realizations from commencement of year to close of the month now reported on |
Anticipated
realization for remainder of current year |
Total
present estimate for current year (columns 7 and 8) |
Explanation
of important difference between columns 4 and 5, 6 and 7 and 3 and 9. |
|
|
|
|
|
|
Collecting Officer