PUNJAB FINANCIAL HAND BOOK No.

1
THE
TREASURY AND SUBSIDIARY
1 TREASURY RULES
9
8 FOURTH EDITION
8 1988
FINANCE DEPARTMENT
GOVERNMENT OF THE PUNJAB, LAHORE
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2
PART. I
THE TREASURY RULES
THE TREASURY RULES

(PUNJAB)
(PUNJAB)
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3
PREFACE TO THE FOURTH EDITION
Some changes in the Treasury and Subsidiary Treasury Rules had
taken place since the issue of Third Edition of this Hand Book. All such changes
upto January 6 !"## ha$e been incorporated in this edition. %t includes
adaptation to cater for the modified administrati$e and organi&ational structure of
the Treasuries.
'. (i$il Ser$ants )ho notice any error or omission in these Rules are
re*uested to point these out to the Heads of their +epartments )ho may send
suitable proposals to ,inance +epartment through their Administrati$e
+epartments.
FAROOQ HAROON
Secre!r" o #o$er%&e% o' (e P)%*!+
F,%!%ce De-!r&e%
-ahore the
January !'!"##.
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4
PREFACE TO THE THIRD EDITION.
A number of changes in the Treasury Rules and Subsidiary
Treasury Rules had to be made through amendments and e.ecuti$e instructions
since the issue of the Second Edition of this Hand Book. All such changes made
upto the /!
st
+ecember !"06 ha$e been incorporated in this edition )hich has
also been adapted to the present administrati$e and organi&ational structure of
the 1ro$incial 2o$ernment.
'. The amendments made in this edition )ill necessitate re$ision of
the +epartmental 3anuals (odes Rules in use of different 2o$ernment
+epartments. This )ill be done by the concerned +epartments )ith the appro$al
of competent authority.
/. 2o$ernment ser$ants )ho obser$e any error or omission in these
rules are re*uested to bring them to the notice of their Heads of +epartments
)ho may send suitable proposals to the ,inance +epartment through the
Administrati$e +epartments concerned.
4. The Accountant 2eneral 1un5ab ga$e us $aluable help in the
re$ision of this Hand Book.
SADIQ SAYEED KHAN
Secre!r" o #o$er%&e% o' (e P)%*!+.
F,%!%ce De-!r&e%
-AH6RE
,ebruary '/ !"00.
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5
PREFACE TO SECOND EDITION
The establishment of 1akistan necessitated a re$ision of the ,irst
Edition of the ,inancial Hand7book 8o. ! 9Treasury Rules 91un5ab: and the
Subsidiary Treasury Rules issued thereunder including instructions and orders
relating to coin currency etc.:.
The re$ision has no) been completed and in the completion of this
task particular care has been taken to bring the book as up7to date as possible
in consultation )ith the Accountant 2eneral 1un5ab the State Bank of 1akistan
and the +epartments concerned of the (entral 2o$ernment of 1akistan )here
necessary. All amendments issued to the book upto the /;
th
June !"<' ha$e
been incorporated in the re$ised edition. The alterations carried out ha$e been
sho)n in a 3emorandum )hich has been added at the end of the $olume.
'. The amendments made in this edition of the Hand Book may
necessitate some re$ision of the +epartmental 3anuals (odes and Rules and
these may be carried out by the Heads of +epartments )ith the appro$al of the
competent authority.
/. The present edition has been re$ised by Sheikh 3uhammad
Sharif a Superintendent in the 1un5ab (i$il Secretariat under the general
super$ision of the Secretary to 2o$ernment 1un5ab ,inance +epartment. All
2o$ernment ser$ants )ho obser$e any errors or omissions in these rules are
re*uested to bring them to the notice of their Heads of +epartments )ho )ill
submit suitable proposals to the ,inance +epartment through the Administrati$e
+epartment concerned.
/./. AH/ED
Secre!r" o #o$er%&e%. P)%*!+.
F,%!%ce De-!r&e%
+ated -ahore
The !
st
August !"</.
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6
PREFEACE TO THE FIRST EDITION
This Hand Book forms part of the scheme of books to be issued as
a result of the constitutional changes introduced by the 2o$ernment of %ndia Act
!"/<. %ts companion $olume )ill be the 1un5ab ,inancial Rules.
'. As )ill be seen from the contents this Hand Book is di$ided into
t)o parts namely= 7
9!: The Treasury Rules 91un5ab:> and
9': The Subsidiary Treasury Rules issued under the Treasury
Rules 91un5ab: )hich also include certain non7statutory
rules i.e. rules not e.actly falling )ithin the scope of the
Treasury Rules 7 $ide paragraph < infra.
The first part coprises of the rules issued by the 2o$ernment of the
1un5ab under section !<! 9!: of the 2o$ernment of %ndia Act )hich reads as
follo)s=
?!<! 9!: Rules may be made by the 2o$ernor72eneral and by the
2o$ernor of a 1ro$ince for the purpose of securing that all moneys recei$ed on
account of the re$enues of the federation or of the pro$ince as the case may be
shall )ith such e.ceptions if any as may be specified in the rules be paid into
the public account of the federation or of the pro$ince and the rules so made
may prescribe or authori&e some person to prescribe the procedure to be
follo)ed in respect of the payment of moneys into the said account the
)ithdra)al of money therefrom the custody of moneys therein and any other
matters connected )ith or ancillary to the matters aforesaid.@
These rules ha$e originally been issued )ith the 1un5ab
2o$ernment notification 8o. #4/7,7/0A!/;/0 dated !
st
April !"/0 and ha$e
been amended subse*uently from time to time. They came into force from the !
st
April !"/0.
/. Some of these Treasury Rules 9for e.ample rules 4<!;!!!6
and /;: re*uire the ,inance 3inister to issue subsidiary rules and instructions
)ith regard to certain matters in consultation )ith the Accountant72eneral
1un5ab or the Reser$e Bank of %ndia. These Subsidiary Rules and instructions
issued by the ,inance 3inister are contained in 1art %% and ha$e been entitled@
Subsidiary Treasury Rules@. -ogically these Subsidiary Rules should ha$e been
issued along)ith the Treasury Rules and should ha$e come into force from !
st
April !"/077777 the date on )hich the Treasury Rules came into force. As
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7
ho)e$er the framing of the detailed rules to fit in )ith the ne) statutory position
)as a $ery complicated matter and )as to take some time it )as declared
through the notification of ,inance +epartment bearing 8o #4/7,7/0A!/;/4
dated !
st
April !"/0 that the rele$ant rules pre$iously prescribed by the 1un5ab
2o$ernment 2o$ernment of %ndia and the Auditor72eneral 9as contained in the
(i$il Account (ode7Bolumes % and %% 1ublic Corks Account (ode ,orest
Account (ode Resource 3anual 1un5ab Treasury 3anual etc.: )hich )ere in
force prior to !
st
April !"/0 )ould remain in force and )ould so far as they )ere
not inconsistent )ith the pro$isions of the Treasury Rules 91un5ab: be treated as
the instructions issued by the ,inance 3inister under the $arious Treasury
Rules. Cith the issue of the Subsidiary Treasury Rules as contained in this
Hand Book the notification referred to abo$e should be treated as cancelled and
so also the rele$ant portions of the (odes and 3anuals mentioned abo$e.
(onse*uently )ith the issue of these rules those rules or portions of the rules in
the (odes and 3anuals )hich ha$e been superseded by these rules 9see the
memorandum at the end of the book: )ill no longer be used *uoted or referred
to.
4. As stated in paragraphs ' and / abo$e the Treasury Rules
91un5ab: and the Subsidiary Treasury Rules deri$e their authority from section
!<! of the 2o$ernment of %ndia Act )hich empo)ers the 2o$ernor to make
rules in respect of the payment of moneys into or )ithdra)als of moneys out of
the 1ublic Account of the 1ro$ince. So the rules in this Hand Book deal only )ith
transactions relating to the re$enues of the 1un5ab 2o$ernment. As regards the
transactions of the (entral 2o$ernment 9such as those of %ncome Ta.
Ecclesiastical 3ilitary Rail)ay 1osts and Telegraph etc. +epartments: similar
rules are to be framed by the 2o$ernor72eneral under the same section of the
2o$ernment of %ndia Act. These (entral transactions )ill accordingly be
go$erned by the rules to be framed by the 2o$ernor72eneral and not by the
rules in this $olume. As ho)e$er no such rules ha$e so far been issued by the
2o$ernor72eneral the e.isting rules in the (i$il Account (ode and other (odes
and 3anuals )ill for the present be treated as the rules framed by the
2o$ernor72eneral under section !<! of the Act 9$ide Subsidiary Treasury Rules
07/:.
<. The (odes and 3anuals mentioned in paragraph / also contain
rules on the follo)ing sub5ects= 7
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i: ,inancial Regulations for the guidance of +epartmental officers>
and
ii: Rules relating to the form of initial accounts to be maintained in the
Treasuries and the departmental offices rendering accounts to the
Account72eneral and the form of compiled accounts and the
returns to be submitted to the Accountant72eneral.
The rules relating to 9i: )ill be issued by the 1un5ab 2o$ernment in
the form of ,inancial Rules and those relating to 9ii: by the Auditor72eneral of
%ndia. 1ending issue of these t)o sets of ne) rules the e.isting rules in the
(odes and 3anuals mentioned abo$e )ill continue to apply.
(ertain rules and orders for the issue of )hich as Subsidiary
Treasury Rules the Treasury Rules do not make a pro$ision ha$e also been
incorporated in the form of orders and instructions issued by the 2o$ernment.
Such orders are of t)o types namely=
9i: 6rders ha$ing some bearing on the matters dealt )ith in the
Treasury Rules 9$ide Subsidiary Treasury Rules 4.!60 to 4.!#!:=
and
9ii: Rules and orders issued by the (entral 2o$ernment or the
Reser$e Bank of %ndia )hich are applicable to the pro$incial
Treasuries also7777$ide (hapter B%%%. These rules do not strictly fall
)ithin the scope of the Treasury Rules but as they are to be
included by the (entral 2o$ernment and other 1ro$incial
2o$ernments in their $olumes of Treasury and Subsidiary Rules
they ha$e been included in this $olume in order to maintain
uniformity.
6. An attempt has been made to include in these rules all the
important rules dealing )ith the sub5ect falling )ithin the pur$ie) of the Treasury
Rules. The minor and unimportant rules ha$e been left o$er for incorporation by
the +epartments concerned in their +epartmental 3anuals and Rules. %n some
cases an important special rule hitherto found in one code alone but )hich is
capable of general application has been made applicable to all departments
)hether (i$il 1ublic Corks or ,orest )ith suitable modifications= but rules
applicable to particular departments ha$e been embodied in separate sections of
the appropriate chapters.
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0. ,or the facility of those )ho ha$e to consult this Hand Book a
memorandum has been added at the end sho)ing the rules in the e.isting codes
and 3anuals on )hich the rules in this Hand Book are based.
Another detailed memorandum e.plaining ho) each rule in the
(odes and 3anuals mentioned abo$e has been dealt )ith under the ne)
arrangements )ill be inserted in the 1un5ab ,inancial Rules.
#. The particular forms referred to in the $arious rules of the (i$il
Account (ode 1ublic Corks Accounts (ode and the 1un5ab Treasury 3anual
)hich ha$e been adopted in these rules are included in a separate ne)
?Subsidiary Treasury Rules@ series )hich )ill be found at the end of this $olume.
". 6fficers )ho notice any errors omissions in these rules are
re*uested to bring them to the notice of the Heads of their +epartments )ho )ill
submit suitable proposals to 2o$ernment in case there is any real error or
omission re*uiring amendment. The Head of the +epartment )ill for)ard the
proposals to the ,inance +epartment through the Administrati$e +epartment
concerned. Specially if any important orders issued heretofore by the ,inance
+epartment )hich ought to find a place in these rules ha$e not been
incorporated in this Hand Book they should be brought to the notice of the
,inance +epartment for supplying the omission.
H. D. BHANOT
Secre!r" o #o$er%&e%. P)%*!+.
F,%!%ce De-!r&e%
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THE TREASURY RULES (PUNJAB)
TABLE OF CONTENTS
Sec,o%
No.
De0cr,-,o%.
R)1e0.
I Short title and commencement !
II +efinitions '
III
-ocation of moneys standing in the (onsolidated ,und or
the 1ublic Account of the 1ro$ince
/
I2
2eneral system of control o$er Treasuries 7
i. +istrict Treasures.
ii. Sub7Treasuries.
iii. 6ffice of the Accountant 2eneral.
4
<
6
2
1ayment of re$enues of the 1ro$ince into the (onsolidated
,und or the 1ublic Account
0 to !;
2I
(ustody of moneys relating to or standing in the
(onsolidated ,und or the 1ublic Account of the 1ro$ince
!!
2II
Cithdra)al of moneys from the (onsolidated ,und or the
1ublic Account
!' to '"
2III
Transfer of moneys standing in the (onsolidated ,und or
the 1ublic Account of the 1ro$ince
/;
I3 Responsibility for moneys )ithdra)n /! D /'
3 %nter72o$ernment Transactions // to /6
3I
Receipts and disbursements of the 1ro$ince in the Enited
Fingdom
/0
3II Supplemental /# to 4;

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SECTION 4I
SHORT TITLE AND CO//ENCE/ENT
1. These rules may be called the ?Treasury Rules 91un5ab:@ and
they shall come into force on the !<
th
August !"40.
SECTION5 II
DEFINITIONS
6. %n these rules unless the conte.t other)ise re*uires the
follo)ing e.pressions ha$e the meaning hereby assigned to
them that is to say=
9a: ?1ro$ince@ and ? 2o$ernment@ mean respecti$ely the 1ro$ince and
the 2o$ernment of the 1un5ab>
9b: ?1ro$incial (onsolidated ,und@ and ?1ublic Account of the
1ro$ince@ ha$e the same meaning as in Article !!# of the
constitution of the %slamic Republic of 1akistan> and
9c: ?Treasury@ means any Treasury of the 1ro$ince and includes a
Sub7Treasury>
(d) ?The Bank@ means the State Bank of 1akistan or any branch or
agency of the State Bank of 1akistan or any bank or branch of a
bank acting as agent
!
of the State Bank of 1akistan in accordance
)ith the pro$isions of the State Bank of 1akistan Act !"<6 9GGG%%%
of !"<6:.
9e: ?(ollector@ means the chief officer7 in7 charge of the re$enue
administration of a district>
9f: ?Accountant72eneral@A ?+irector72eneral. Audit D Accounts
9Corks:@ mean the head of the office of audit and accounts
subordinate to the Auditor 2eneral of 1akistan )ho keeps the
accounts of the 1ro$ince or of ,ederation and e.ercises audit
functions in relation to those accounts on behalf of the Auditor7
2eneral of 1akistan>
9g: ?1akistan Audit +epartment@ means the officers and establishment
being in 1akistan and subordinate to the Auditor72eneral of
1akistan that are employed upon the keeping and audit of the
accounts of the ,ederal 2o$ernment and of the 1ro$inces or upon
one or other of these duties>
1
The National Bank of Pakistan is the agent of the State Bank of Pakistan.
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12
9h: ?The constitution@ means the constitution of the %slamic Republic of
1akistan.
SECTION4III
LOCATION OF /ONEYS STANDIN# IN THE CONSOLIDATED FUND OR
THE PUBLIC ACCOUNT OF THE PRO2INCE
/. Sa$e as pro$ided in sub7rule ' of rule 0 moneys standing in the
(onsolidated ,und or the 1ublic Account of the 1ro$ince must either be held in
the Treasury or in the Bank. 3oneys deposited in the Bank shall be considered
as one general fund held in the books of the Bank on behalf of the 1ro$ince.
The deposit of such moneys in the Bank shall be go$erned by the
terms of the agreement made bet)een the 2o$ernor of the 1ro$ince and the
Bank )ith reference to section '! of the State Bank of 1akistan Act !"<6
9GGG%%% of !"<6:.
9The agreement made bet)een the 2o$ernor of the 1un5ab and
the State Bank of 1akistan )ith reference to section '! of the State Bank of
1akistan Act !"<6 9GGG%%% of !"<6: is reproduced as Appendi. ?A@ to this hand7
book:.
SECTION4I2
#ENERAL SYSTE/ OF CONTROL O2ER TREASURIES
(,) D,0r,c Tre!0)r,e0
4. 9!: Enless the 2o$ernment after consultation )ith the
Accountant72eneral other)ise directs in any special case there shall be a
Treasury in e$ery district. %f moneys standing in the (onsolidated ,und or 1ublic
Account of the 1ro$ince are in any district not deposited in the Bank the
Treasury of that district shall be di$ided into t)o departments> a department of
accounts under the charge of an Accountant and a cash department under
charge of a Treasurer.
9': The Treasury shall be under the general charge of the (ollector
)ho may entrust the immediate e.ecuti$e control to a Treasury 6fficer
subordinate to him but may not di$est himself of administrati$e control. The
(ollector shall be responsible for the proper obser$ance of the procedure
prescribed by or under these rules and for the punctual submission of all returns
re*uired from the Treasury by the 2o$ernment the Accountant7
2eneralA+irector72eneral Audit D Accounts 9Corks: and the State Bank of
1akistan.
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Sub5ect to this rule the respecti$e responsibilities of the (ollector
and the Treasury 6fficer for business of the Treasury shall be regulated by
(hapter % of the Subsidiary Treasury Rules7777777 1art %% of this Hand Book.
9/: +uty of $erifying and certifying the cash balance if any in the
Treasury and of submitting the monthly accounts of such balance in such form
and after $erification as the Accountant72eneralA +irector72eneral Audit and
Accounts 9Corks: 1un5ab may re*uire shall be undertaken by the (ollector or
by such other officer as the 2o$ernment may specify. %t must be performed by
the (ollector in person at least once in a period of 6 months.
94: Chen a ne) (ollector is appointed to a district he shall at once
report his appointment to the Accountant72eneral and shall certify to the
Accountant72eneral the amount of the cash balance if any )hich he has taken
o$er. The certificate shall be submitted after physical $erification of the cash.
9<: 8o portion of the responsibility for the proper management and
)orking of Treasuries shall de$ol$e upon the officers of the 1akistan Audit
+epartment.
9ii: S)+4Tre!0)r,e0
<. %f the re*uirements of the public business make necessary the
establishment of one or more Sub7Treasuries under a district Treasury the
arrangements for the administration thereof and for the proper conduct of
business therein shall be such as may be prescribed by the 2o$ernment after
consultation )ith the Accountant72eneral. The daily accounts of receipts and
payments of moneys at a Sub7Treasury must be included in the accounts of the
district Treasury.
9iii: O'',ce o' (e Acco)%!% #e%er!1
6. The 6ffice of the Accountant 2eneral may )ith the consent of
and sub5ect to such conditions as may be prescribed by the Auditor 2eneral of
1akistan perform all or any prescribed part of the duties of a Treasury in respect
of claims against the 2o$ernment that may fall due for disbursement and
moneys that may be tendered for credit to the (onsolidated ,und or the 1ublic
Account of the 1ro$ince at the head*uarters of the 2o$ernment at -ahore.
9,or the orders issued by the Auditor 2eneral under this rule see
Section %%% of (hapter % in the Subsidiary Treasury Rules 77777 1art %% of this Hand
Book:.
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14
SECTION42
PAY/ENT OF RE2ENUES OF THE PRO2INCE INTO THE CONSOLIDATED
FUND OR THE PUBLIC ACCOUNT
0. 9!: Sa$e as hereinafter pro$ided in this Section all moneys as
defined in Article !!# of the constitution recei$ed by or tendered to 2o$ernment
Ser$ants shall )ithout undue delay be paid in full into the Treasury or into the
bank and shall be included in the (onsolidated ,und or the 1ublic Account of the
1ro$ince. 3oneys recei$ed as aforesaid shall not be appropriated to meet
departmental e.penditure nor other)ise kept apart from the (onsolidated ,und
or as the case may be the 1ublic Accounts of the 1ro$ince. 8o department of
the 2o$ernment may re*uire that any such money be kept out of the
(onsolidated ,und or the 1ublic Account of the 1ro$ince.
8ote= ! The staff employed under +eputy +irectors of Agriculture )hen
not posted at or not touring through the head*uarters of Treasuries or Sub7
Treasuries has been permitted to credit into the Treasury such 2o$ernment
income as they may recei$e in the course of their normal duties once e$ery 0
days or )hene$er the total amounts to Rs. !; )hiche$er is earlier.
8ote= ' The +ental Surgeon and Superintendent 1un5ab +ental Hospital
are permitted to credit the receipts of the 1un5ab +ental Hospital into the
Treasury once a )eek or earlier if the amount in hand e.ceeds Rs. !;; and Rs.
<;; respecti$ely on the understanding that proper steps are taken by them for
the safe custody of all such receipts until paid into the Treasury.
8ote= / Receipts of the Reformatory ,arms Bure)ala should be credited
into Treasury by the Superintendent of the ,arms once a )eek or earlier if the
amount in hand e.ceeds Rs <;; on the understanding that proper steps are
taken by the Superintendent for the safe custody of all such receipts until paid
into the Treasury.
9': 8ot)ithstanding anything contained in sub7rule 9%: of this rule
direct appropriation of departmental receipts for departmental e.penditure is
authori&ed in the follo)ing cases that is to say= 7
9a: %n the case of moneys recei$ed on account of the ser$ices of
summons diet money of )itnesses and similar purposes in (i$il
Re$enue and (riminal cases>
9b: %n the case of fees recei$ed by 2o$ernment ser$ants appointed
8otaries 1ublic under Act GGB% of !##! and utili&ed to defray
.
15
legal e.penses incurred by them in the discharge of their duties as
such 8otaries 1ublic>
9c: %n the case of cash receipts utili&ed in accordance )ith
departmental regulations by the 1ublic Corks +epartment to defray
e.penditure on current )orks or utili&ed by that +epartment under
the authori&ation of the Accountant72eneral to defray pay and
tra$eling allo)ance charges>
9d: %n the case of cash found on the persons of prisoners at the time of
their admission to 5ail and used for the repayment by Jail
Superintendents under departmental regulations of similar sums
due to other prisoners on their release>
9e: %n the case of cash recei$ed by the ,orest +epartmental and
utili&ed in meeting immediate local e.penditure>
9f: %n the case of moneys recei$ed from students on account of lost
library books and utili&ed for the purchase of other books for
library>
9g: %n the case of receipts reali&ed under Section !' of the (attle
Trespass Act !#0! and utili&ed for payment of refunds due to
o)ners of cattle under Section !0 of the same Act>
9h: %n the case of receipts on account of the market $alue of green
fodder gi$en to bullocks out of the farm produce of the 2o$ernment
Educational %nstitutions>
9i: %n the case of land re$enue assignments paid by -ambardars to
assignees direct from collections of -and Re$enue )hen such
payment is to be made under the pro$isions of rules <' and << of
the -and Re$enue Rules>
95: %n the case of remittances recei$ed from local bodies and other
institutions entitled to purchase against cash payments and
returned to them by the 1ro$incial Stationery 6ffice as being too
late for supplies to be made )ithin the financial year.
1ro$ided that the authority hereby gi$en to appropriate
departmental receipts for departmental e.penditure shall not be construed as
authority to keep the departmental receipts and e.penses defrayed therefrom
outside the account of the payments into and the )ithdra)als from the
(onsolidated ,und or the 1ublic Account of the 1ro$ince.
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16
#. 3oneys recei$ed by a 2o$ernment ser$ant )hether in an official or
another capacity )hich do not relate to or form part of the re$enues of the
1ro$ince shall not be included in the (onsolidated ,und or the 1ublic Account of
the 1ro$ince and a 2o$ernment ser$ant is not re*uired to pay into the
(onsolidated ,und or the 1ublic Account of the 1ro$ince any such moneys. %f
any *uestion arises )hether moneys are or not moneys relating to or forming
part of the re$enues of the 1ro$ince the *uestion shall be referred to
2o$ernment )hose decision shall be final.
9,or other orders issued by 2o$ernment on this sub5ect see Section % of
(hapter %% of the Subsidiary Treasury Rules 77777777777777 71art %% of this Hand
Book:.
". 9!: A 2o$ernment ser$ant may not e.cept )ith the special permission
of the 2o$ernment deposit in a Bank moneys )ithdra)n from the (onsolidated
,und or the 1ublic Account of the 1ro$ince under the pro$isions of Section B%% of
these rules.
9': Cith the permission of the 2o$ernor his Secretary or 3ilitary
Secretary may open an account in a Bank for the deposit of funds under the
personal control of the 2o$ernor.
9,or the orders of 2o$ernment issued under this rule see Section
%% of (hapter %% of the Subsidiary Treasury Rules 77777777 1art %% of this Hand Book:.
!;. The procedure to be adopted by 2o$ernment ser$ants in recei$ing
moneys on account of (onsolidated ,und or 1ublic Account of the 1ro$ince
granting receipts for such moneys and paying them into the (onsolidated ,und
or as the case may be the 1ublic Account of the 1ro$ince and by the Treasury
and the Bank in recei$ing such moneys and granting receipts shall be regulated
by Section %%% of (hapter %% of the Subsidiary Treasury Rules 1art %% of this Hand7
book. The procedure so prescribed shall among other matters contain
pro$isions so as to secure that= 7
9i: Any persons paying money into the Treasury shall present )ith it a
memorandum 9challan: in such form as may be prescribed )hich
)ill sho) clearly the nature of the payment and the person or
2o$ernment ser$ant on )hose account it is made and )ill thus
contain all the information necessary for the preparation of the
receipt to be gi$en in e.change for the proper accounts
classification of the credit and its allocation bet)een 2o$ernments
and departments concerned>
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17
9ii: At places )here the money is to be deposited in the Bank the
memorandum or challan referred to in clause 9i: abo$e shall
e.cept )here other)ise pro$ided be presented to the Treasury
6fficer )ho shall enface it )ith an order to the Bank to recei$e the
money and to grant a receipt>
9iii: %f a che*ue on a Bank is accepted in payment of 2o$ernment
dues under any rules a receipt for the actual che*ue only shall be
gi$en but the formal receipt for payment shall not be deli$ered until
the che*ue has been accepted by the Bank on )hich it is dra)n>
and
9i$: At places )here the money is to be deposited in the Bank the
ad$ices of receipts )hich according to any pro$ision made under
this rule ha$e to be sent to public officers or departments and
consolidated receipts or certificates of receipts re*uired by any
such pro$ision to be gi$en to any public officer or department shall
be gi$en by the Treasury and not by the Bank.
The procedure prescribed under this rule for the payment of
moneys in the (onsolidated ,und or the 1ublic Account of the 1ro$ince is
detailed in Section / of (hapter %% of the Subsidiary Treasury Rules777771art %% of
this Hand Book:.
SECTION 2I
CUSTODY OF /ONEYS RELATIN# TO OR STANDIN# IN THE
CONSOLIDATED FUND OR THE PUBLIC ACCOUNT OF THE PRO2INCE
!! 9!: The procedure for the safe custody of moneys in the hands of
2o$ernment ser$ants or held in a Treasury shall be regulated by (hapter %%% of
the Subsidiary Treasury Rules 7777777777777 1art %% of this Hand Book.
9': The bank is responsible for the safe custody of 2o$ernment
moneys deposited in the Bank.
SECTION 2II
7ITHDRA7ALS OF /ONEYS FRO/ THE CONSOLIDATED FUND OR THE
PUBLIC ACCOUNT
!'. %n this Section ?)ithdra)al@ )ith its cognate e.pressions refers to
the )ithdra)al of funds from the (onsolidated ,und of the 1ublic Account of the
1ro$ince for disbursements of or on behalf of the 1ro$ince other than
disbursements in the Enited Fingdom.
.
18
!/. Sa$e as e.pressly pro$ided by or under these rules or unless the
2o$ernment after consultation )ith the Accountant72eneralA +irector 2eneral
Audit and Accounts 9Corks: other)ise directs in any case moneys may not be
)ithdra)n from (onsolidated ,und or the 1ublic Account of the 1ro$ince )ithout
the )ritten permission of the Treasury 6fficers or an officer of the 1akistan Audit
+epartment authori&ed in this behalf by the Accountant72eneralA +irector7
2eneral Audit D Accounts 9Corks:.
!4. The Accountant72eneralA +irector72eneral Audit D Accounts
9Corks: may permit )ithdra)al for any purpose.
!<.9a: Sub5ect as hereinafter pro$ided in this Section a Treasury 6fficer
may permit )ithdra)al for all or any of the follo)ing purposes=7
9i: To pay sums due from the 2o$ernment to the dra)ing officer>
9ii: To pro$ide the dra)ing officer )ith funds to meet claims likely to
be presented against the 2o$ernment in the immediate future
by= 7
!. 6ther 2o$ernment ser$ants> or
'. 1ri$ate parties.
9iii: To enable the dra)ing officer to supply funds to another
2o$ernment ser$ant from )hich to meet similar claims>
9i$: To pay direct from the Treasury or from the Bank sums due by
2o$ernment to a pri$ate party>
9$: %n the case of an officer or authority empo)ered to make
in$estments of moneys standing in the (onsolidated ,und or
the 1ublic Account of the 1ro$ince for the purpose of such
in$estment.
9b: Enless e.pressly authority by the Accountant72eneralA +irector7
2eneral Audit D Accounts 9Corks: a Treasury 6fficer shall not permit
)ithdra)al for any purpose not specified in clause 9a: of this rule.
!6. E.cept as pro$ided in rule '6 and '0 a Treasury 6fficer shall not
permit )ithdra)al for any purposes unless the claim for )ithdra)al complies )ith
the pro$isions contained in (hapter %B of the Subsidiary Treasury Rules71art7%%
of this Hand7Book. The procedure so prescribed shall among other matters
contain pro$isions so as to secure= 7
9i: That any person ha$ing claim against 2o$ernment shall present
his $oucher at the Treasury duly receipted and stamped )here
necessary and that unless other)ise specially pro$ided no such
.
19
claim shall be paid unless the claim is first submitted to and the
payment directed by the Treasury 6fficer>
9ii: That )here Sub7Treasuries are specially permitted by the
2o$ernment to cash certain classes of bills )ithout reference to the
Treasury 6fficer the payment of such bills shall not e.cept under
special arrangements and on particular occasions be allo)ed at
the district Treasury also>
9iii: That all bills and $ouchers on )hich payment is made by the
Treasury 6fficer or )hich are enfaced by him for payment at the
Bank or a sub7 Treasury shall sho) to )hat head of account the
payment is to be debited ho) the amount of the payment is to be
allocated bet)een 2o$ernments or departments and )hat
amount if any appertains to the re$enues of the ,ederal
2o$ernment.
!0. A Treasury 6fficer has no general authority to make payments on
demands presented at the Treasury his authority being strictly limited to the
making of payments authori&ed by or under these rules. %f a demand of any kind
is presented at a Treasury for a payment )hich is not authori&ed by or under
these rules or is not co$ered by a special order recei$ed from the Accountant7
2eneralA+irector72eneral Audit D Accounts 9Corks: the Treasury 6fficer shall
decline payments for )ant of authority. A Treasury 6fficer has no authority to act
under an order of 2o$ernment sanctioning a payment unless the order is an
e.press order to him to make the payment> and e$en such special orders should
in the absence of urgency be sent through the Accountant72eneralA +irector7
2eneral Audit D Accounts 9Corks:.
9,or further orders issued by 2o$ernment under this rule see
Section %% of (hapter %B of the Subsidiary Treasury Rules 777777 1art %% of this
Hand Book:.
!#. A Treasury 6fficer shall not honour a claim )hich he considers to
be disputable. He shall re*uire the claimant to refer it to the Accountant7
2eneralA+irector Audit D Accounts 9Corks:.
!". E.cept as pro$ided by rules '; and '! a payment shall unless
2o$ernment by general or special order other)ise directs be made in the district
in )hich
t'
;';';';';';';';';';';';';';';';';';';';';';';';';';';';';';';';e
.
20
rs issued by 2o$ernment authori&ing payments in a district other than the district
in )hich the claim arises see Section %%% of (hapter %B of the Subsidiary Treasury
Rules 777777777777777777 1art7%% of this Hand Book:.
';. The lea$e salary of an officer )ho dra)s his lea$e salary in
1akistan may be paid in any district of the 1ro$ince. The lea$e salary of other
2o$ernment Ser$ant may be paid in that district only in )hich his pay could be
dra)n if he )ere on duty.
'!. 1ensions payable in 1akistan may be paid in any district of the
pro$ince.
9,or orders issued by 2o$ernment under this rule see Section %B
of (hapter %B of the Subsidiary Treasury Rules 77777 1art %% of this Hand Book:.
''. 8o )ithdra)al shall be permitted in order to meet the pay lea$e
salary or allo)ances of an 6fficer or a re)ard or honorarium payable to such a
2o$ernment ser$ant or any pension until the Accountant72eneral has intimated
to the Treasury 6fficer the rate at )hich payment shall be made> pro$ided that
the 2o$ernment may for special reasons and )ith the concurrence of the
Accountant72eneral )ai$e the pro$isions of this rule.
'/. 8o Cithdra)al shall be permitted on a claim for the first of any
series of payments in a district of pay or allo)ances to a 2o$ernment Ser$ant
other than a person ne)ly appointed to 2o$ernment ser$ice unless the claim is
supported by a last pay certificate in such form as may be prescribed by the
Auditor72eneral of 1akistan. A Treasury 6fficer may not permit any )ithdra)al in
respect of pay or allo)ances of a 2o$ernment ser$ant to )hom he has granted a
last7pay certificate unless the certificate is first surrendered.
9,or the rules regarding the form and preparation of last pay
certificate prescribed by the Auditor72eneral see Section B of (hapter %B of the
Subsidiary Treasury Rules H 1art7%% of this Hand Book:.
'4. The Treasury 6ffice shall be responsible to the Accountant7
2eneralA +irector72eneral Audit and Accounts 9Corks: for acceptance of the
$alidity of a claim against )hich he has permitted )ithdra)al and for e$idence
that the payee has actually recei$ed the sum )ithdra)n.
'<. The Treasury 6ffice shall obtain sufficient information as to the
nature of e$ery payment he is making and shall not accept a $oucher )hich
does not formally present that information unless there are $alid reasons )hich
he shall record in )riting for omitting to re*uire it.
.
21
'6. A Treasury 6fficer may correct an arithmetical inaccuracy or an
ob$ious mistake in any bill presented to him for payment but shall intimate to the
dra)ing officer any correction )hich he makes.
9,or further instructions issued by 2o$ernment on this sub5ect see
Section B% of (hapter %B of the Subsidiary Treasury Rules 777771art7%% of this Hand
Book:.
'0. A (ollector may in circumstance of urgency by an order in )riting
authori&e and re*uire a Treasury 6fficer to make a payment not being a
payment of pension )ithout complying )ith the pro$isions of these rules. %n any
such case the (ollector shall at once for)ard a copy of his order and a
statement of the circumstances re*uiring it and the Treasury 6fficer shall at
once report the payment to the Accountant72eneralA+irector72eneral Audit and
Accounts 9Corks:.
9,or instances of urgent necessity see Section B%% of (hapter %B of
the Subsidiary Treasury Rules 777 1art7%% of this Hand Book:.
'#. A 2o$ernment Ser$ant )ho is authori&ed to dra) moneys by
means of che*ues shall notify to the Bank or the Treasury upon )hich he dra)s
the number of each che*ue book brought into use and the number of che*ues it
contains.
9See also Section B%%% of (hapter %B of the Subsidiary Treasury
Rules 7777777 1art7%% of this Hand Book:.
'". Chen a 2o$ernment Ser$ant )ho is authori&ed to dra) or
countersign che*ues or bills payable at the Treasury or the Bank makes o$er
charge of his office to another he shall send a specimen of the relie$ing
2o$ernment ser$antIs signatures to the Treasury 6fficer or the Bank as the
case may be.
SECTION 2III
TRANSFER OF /ONEYS STANDIN# IN THE CONSOLIDATED FUND OR
THE PUBLIC ACCOUNT OF THE PRO2INCE
/;. The transfer of 2o$ernment moneys from one Treasury to another
and bet)een the currency chest balance and Treasury balance of a Treasury
and bet)een a Treasury and the Bank shall be go$erned by (hapter B of the
Subsidiary Treasury Rules777777 1art7%% of this Hand Book. The transfer of moneys
from or to a small (oin +epot to or from a Treasury under the control of the
2o$ernment shall be go$erned by instructions issued by the 1resident in this
behalf.
.
22
SECTION I3
RESPONSIBILITY FOR /ONEYS 7ITHDRA7N
/!. %f a Treasury 6fficer recei$es intimation from the Accountant7
2eneralA+irector72eneral Audit and Accounts 9Corks: that moneys ha$e been
incorrectly )ithdra)n and that a certain sum should be reco$ered from a dra)ing
officer he shall effect the reco$ery )ithout delay and )ithout regard to any
correspondence undertaken or contemplated )ith reference to the retrenchment
order> and the dra)ing officer shall )ithout delay repay the sum in such manner
as the Accountant72eneralA+irector 2eneral Audit and Accounts 9Corks: may
direct.
9,or other instructions on this sub5ect see Section % of (hapter B% of the
Subsidiary Treasury Rules 7777771art7%% of this Hand Book:.
/'. 9a: Sub5ect to this rule the procedure to be obser$ed by a 2o$ernment
ser$ant in regard to the disposal of moneys )ithdra)n from the (onsolidated
,und or the 1ublic Account of the 1ro$ince for the e.penditure shall be such as
prescribed in Section %% of (hapter B% of the Subsidiary Treasury Rules77777777
1art7%% of this Hand Book:.
9b: A 2o$ernment ser$ant supplied )ith funds for e.penditure shall be
responsible for such funds until an account of them has been rendered
to the satisfaction of the Accountant72eneralA+irector72eneral Audit
and Accounts 9Corks:. He shall also be responsible for seeing that
payments are made to persons entitled to recei$e them.
9c: %f any doubt arises as to the identity of the 2o$ernment Ser$ant by
)hom an account of such funds shall be rendered the 2o$ernment
shall decide it.
SECTION 3
INTER4#O2ERN/ENT TRANSACTIONS
//. 9!: Sa$e as pro$ided hereafter in this Section no transactions of the
1ro$ince )ith another 2o$ernment shall be ad5usted against the balance of the
1ro$ince e.cept in accordance )ith such directions as may be gi$en by the
Auditor72eneral of 1akistan )ith the appro$al of the 1resident of 1akistan to
regulate the procedure for the accounting of transactions bet)een different
2o$ernments.
9': 3oney presented )ithin the 5urisdiction of another 2o$ernment for
credit to the (onsolidated ,und or the 1ublic Account of the 1ro$ince or a
payment made by another 2o$ernment as a )ithdra)al affecting the balance of
.
23
the (onsolidated ,und or the 1ublic Account of the 1ro$ince shall not be
credited or debited to the (onsolidated ,und or the 1ublic Account of the
1ro$ince e.cept under e.press authority of the Accountant 2eneralA +irector
2eneral Audit and Accounts 9Corks: or any other Accounting 6fficer authori&ed
in this behalf by the Auditor72eneral of 1akistan.
9/: All ad5ustments against the balance of the 1ro$ince by debit or
credit to another 2o$ernment shall be made through the (entral Accounts 6ffice
of the State Bank of 1akistan.
9An e.tract from the orders issued by the Auditor72eneral of 1akistan is
gi$en in Section % of (hapter B%% of the Subsidiary Treasury Rules7777 1art7%% of
this Hand Book:.
/4. Chere such a course is authori&ed in conse*uence of a delegation
of functions made under 1aragraph 9!: of Article !46 of the (onstitution the
Treasury 6fficer may recei$e or authori&e the Bank to recei$e moneys tendered
on behalf of the ,ederation and may make or authori&e the Bank to make
disbursements on behalf of the ,ederation in accordance )ith such procedure
as may be specified in the rules made by or under the authority of the 1resident.
Such receipts and disbursements on behalf of the ,ederation shall be ad5usted
as far as practicable directly against the balance of the ,ederation held by the
Bank but )here such transactions are temporarily taken into account against the
balance of the 1ro$ince the Accountant72eneralA+irector72eneral Audit and
Accounts 9Corks: )ill on receipt of intimation from the Treasury make the
ad5ustments in respect of the aforesaid transactions through the (entral
Accounts 6ffice of the State Bank of 1akistan against the balance of the
,ederation held by the Bank.
9,or the orders issued by the 1resident in respect of receipt and payment of
moneys relating to the re$enue of the ,ederal 2o$ernment see Section %% of
(hapter B%% of the Subsidiary Treasury Rules 777777777 1art %% of this Hand Book.:
/<. The Treasury 6fficer may sub5ect to any general or specific
direction of the 2o$ernment in this behalf recei$e or authori&e the Bank to
recei$e moneys tendered on behalf of another 1ro$ince and may if so re*uired
by the Accountant72eneralA+irector72eneral Audit and Accounts 9Corks: make
or authori&e payment of any claim against another 1ro$ince. The necessary
credits or debits in respect of such receipts and payments against the balances
of the 1ro$ince concerned shall be made by the Accountant72eneralA+irector7
2eneral Audit and Accounts 9Corks: through the (entral Accounts 6ffice of the
.
24
State Bank of 1akistan but until such ad5ustments are made the credits and
debits shall be entered in the (onsolidated ,und or 1ublic Account of the
1ro$ince.
3oney paid or recei$ed in the office of the Accountant7
2eneralA+irector72eneral Audit and Accounts 9Corks: on behalf of another
1ro$ince and book entries made in the office of the Accountant 2eneral affecting
the accounts of another 1ro$ince shall like)ise be ad5usted by the Accountant7
2eneralA+irector72eneral Audit and Accounts 9Corks: through the (entral
Accounts 6ffice of the State Bank of 1akistan against the balance of the
1ro$ince concerned.
9,or payment of lea$e salary to officers and pensions of all 2o$ernment ser$ants
belonging to other 2o$ernments see Section %%% of (hapter B%% of Subsidiary
Treasury Rules 77777777 1art7%% of this Hand Book.:
/6. The pro$isions of the preceding rule may be e.tended )ith or
)ithout modification to payments made or recei$ed in the 1ro$ince on behalf of
the 1akistan Rail)ays.
SECTION 3I
RECEIPTS AND DISBURSE/ENTS IN THE UNITED KIN#DO/
/0. Entil other pro$ision is made by the 2o$ernment in this behalf
moneys recei$ed in the Enited Fingdom on account of the re$enue of the
1ro$ince may be paid into and funds re*uired for disbursements of or on behalf
of the 1ro$ince in that country may be )ithdra)n from the balance in the
,ederal (onsolidated ,und or the 1ublic Account of the ,ederation in that
country in accordance )ith such procedure as may be prescribed by or under
the authority of the 1resident in the Enited Fingdom. These transactions shall
be ad5usted in 1akistan at the earliest opportunity against the balance of the
(onsolidated ,und or the 1ublic Account of the 1ro$ince according to such
directions as may be gi$en in this behalf by the Auditor 2eneral of 1akistan )ith
the appro$al of the 1resident.
SECTION 3II
SUPPLE/ENTAL
/#. The Accountant72eneralA+irector72eneral Audit and Accounts
9Corks: in the e.ercise of any of his functions under these rules shall be
sub5ect to the general control of the Auditor 2eneral of 1akistan.
/". 8othing in these rules and nothing prescribed under these rules
shall ha$e effect so as to impede or pre5udice the e.ercise by the Auditor
.
25
2eneral of 1akistan of po)ers $ested in him by or under the (onstitution to
make rules or to gi$e directions regulating the submission to the 1akistan Audit
+epartment of the accounts kept in Treasuries or in departmental offices and to
be accompanied by such $ouchers for their support as the Auditor 2eneral may
re*uire for purposes of audit.
4;. 8othing contained in or in the application of these rules shall ha$e
effect so as to impose upon the Bank in connection )ith the business of the
2o$ernment any responsibility not imposed upon the Bank by the terms of its
agreement )ith the 2o$ernor.



.
26
PART II
SUBSIDIARY TREASURY RULES ISSUED UNDER
THE TREASURY RULES (PUNJAB) (INCLUDING
INSTRUCTIONS AND ORDERS RELATING TO
COIN, CURRENCY, ETC.)
.
27
TABLE OF CONTENTS
DESCRIPTION RULE
CHAPTER I
#ENERAL SYSTE/ OF CONTROL O2ER TREASURY
SECTION 1 DISTRICT TREASURY
9i: 3anagement
9ii: Responsibility of the collector
9iii: Treasury 6fficer
9$i: (hanges in Treasury 6fficers
9$: %nspection of Treasuries 2eneral
9$i: %nspection by %nspector of Treasuries
9$ii: %nspection by (ommissioner
9$iii: %nspection by +eputy (ommissioner
9i.: %nspection by Accountant 2eneralIs 6ffice
1.1
1.6 8 1.9
1.: o 1.;
1.11
1.16
1.19
1.1:
1.1<
1.1;
SECTION II SUB TREASURIES
9i: 2eneral.
9ii: Staff.
9iii: %nspection of Sub7Treasuries.
9i$: Transfer of charges of Sub7Treasuries.
9$: 1rocedure in regard to receipt payment and
custody of money.
1.1=
1.18 8 1.19
1.6> o 1.6:
1.6;
1.6= 8 1.68
SECTION
III
6ffice of the Accountant72eneral !.'"
CHAPTER II
PAYMENT OF REVENUES OF THE PROVINCE INTO THE
CONSOLIDATED FUND OR THE PUBLIC ACCOUNT
SECTION I
+eposit of moneys )hich do not relate to or form
part of re$enues of the 1ro$ince
'.!
SECTION II
+eposit of moneys )ithdra)n from the 1ro$incial
(onsolidated ,und or the 1ublic Account of the
1ro$ince in a Bank
'.'
SECTION
III
Receipt of moneys on account of the Re$enue of
the 1ro$ince by 2o$ernment Ser$ants grant of
receipts in respect thereof and their payment into
the (onsolidated ,und or the 1ublic Account of the
1ro$ince
!7 Receipt of moneys by 2o$ernment ser$ants and
.
28
grant of receipts therefor7
i. 2eneral.
ii. 1ublic Corks +epartment.
6.9 o 6.<
6.;
%%7 1rocedure for paying money into Treasury
%%%7 1rocedure at Treasuries in recei$ing money
and granting receipt for it.
%B7 Special instructions for particular +epartments
or particular classes of receipts
!: 1ublic Corks +epartment.
': ,orest +epartment.
/: -and Re$enue.
4: Subscriptions to ser$ice and 1ro$ident
,und.
6.=
6.8 8 6.9
6.1> o 6.19
6.1: o 6.1;
6.1=
6.18
B7 1rocedure at Treasuries of )hich the business is
conducted by the Bank
'.'; to '.'6
B%7 1rocedure at Sub7Treasuries '.'0
CHAPTER III
CUSTODY OF /ONEYS RELATIN# TO OR STANDIN# IN THE
CONSOLIDATED FUND OR THE PUBLIC ACCOUNT OF THE PRO2INCE.
!7(ustody of moneys relating to the (onsolidated ,und or the
1ublic Account of the 1ro$ince
i. 2eneral.
ii. Security +eposits.
/.! to /.4
/.< to /."
%%7 (ustody of moneys standing in the (onsolidated
,und or the 1ublic Account.
9i: Treasury Balance.
9ii: The Treasurer.
9iii: Treasury Strong Room.
9i$: Storing of Treasure.
/.!;
/.!! D /.!'
/.!/
/.!4 D /.'!
CHAPTER IV
7ITHDRA7AL OF /ONEYS FRO/ THE CONSOLIDATED FUND OR THE
PUBLIC ACCOUNT
SECTION I 1rocedure for dra)ing money from Treasuries
!72eneral %nstructions.
i. %ntroductory.
ii. 2o$ernment Ser$ants authori&ed to dra) money
by bills.
iii. 1ayments to person not in 2o$ernment Ser$ice.
4.!
4.'
4./ D 4.4
.
29
i$. %nstructions regarding presentation of bills at
treasury.
$. 2eneral instructions regarding preparation and
form of $ouchers.
$i. Stamping of bills or $oucher.
$ii. Elimination of fraction of paisa from
2o$ernment Accounts.
$iii. Erasure.
i.. 2o$ernment Ser$ants authori&ed to dra)
money by che*ues.
.. %nstructions as to preparation and form of
che*ues.
4.< D 4.6
4.0
4.# D 4."
4.!;
4.!!
4.!'
4.!/ to 4.!6
%% 7 Special instructions for particular +epartment or
particular kinds of charges7
9i: 1ay and allo)ances72eneral Rules.
9ii: Bills of 6fficers.
9iii: Establishment bills.
9i$: Bills for contingent charges.
9$: 3iscellaneous charges.
9a: Refunds of Re$enue.
9b: Bills of -and Ac*uisition 6fficer.
9c: +iscount on Stamps.
9d: (ommission to Registrars.
9e: 1ayments for Stationery
purchased by
Superintendent 2o$ernment 1rinting
1un5ab.
9f: 1ayments of 2rants7in7aid to Schools
and Scholarships.
9g: Re)ards.
9h: Ad$ances for Agriculture 3achinery.
9ii: +epartmental 1ayments7
9%: ,orest +epartment.
9%%: 1ublic Corks +epartments.
4.!0 to 4.!"
4.'; to 4.'0
4.'# to 4.4'
4.4/ to 4.<4
4.<< to 4.6/
4.64 to 4.60
4.6#
4.6"
4.0;
4.0! D 4.0'
4.0/ D 4.04
4.0<
4.06
4.#; to 4."'
4."/ to 4.!!;
4.!!!to 4.!!<
4.!!6 to 4.!'0
.
30
9iii: 1ension payments.
9i$: -oans and ad$ances.
9$: Telegraphic transfers Bank drafts and
2o$t. drafts.
9$i: +eposits.
9$ii: -ocal ,unds.
9.: Ser$ice and other ,unds.
4.!'# to 4.!4;
4.!4! to 4.!4<
4.!46
%%%. 1rocedure at Treasuries in paying out money.
%B. 1rocedure at Treasuries of )hich the business is
conducted by the Bank
4.147 to
4.155
4.156 to
4.166
SECTION II -imitations on the po)ers of the Treasury 6fficer to
make payments
4.!60
SECTION
III
1lace of payment H (ases in )hich payments can
be made in a district other than the district in )hich
the claim arises
4.!6# to
4.!04
SECTION
IV
1lace for payment of pensions
4.!0< to
4.!06
SECTION 2 Rules regarding the form and preparation of -ast
1ay (ertificates prescribed by the Auditor 2eneral
4.!00
SECTION
VI
Treasury 6fficers authori&ed to correct arithmetical
inaccuracies or ob$ious mistakes in bills
4.!0# to
4.!#;
SECTION
VII
1ayments in circumstances of urgency
4.!#!
SECTION
VIII
%ntimation of number of che*ue book to Treasury
6fficers
4.!#'
CHAPTER V
Tr!%0'er o' &o%e"0 0!%?,%@ ,% (e
Co%0o1,?!e? F)%? or (e P)+1,c Acco)% o' (e
Pro$,%ce
9%: Resource.
9%%: Remittances.
Find of Remittances.
+ispatch of Remittances.
Remittances of (oins.
Escort 6fficerIs duties.
1otedars.
Receipt of Remittances.
<.! to <.!"
<.'; to <.''
<.'/ to <.'<
<.'6 to <.'<
<./< to <./0
<./# to <.4'
<.4/ to <.46
.
31
Additional rules for Remittances by
Rail)ays
(harges for remittances of treasure
telegrams etc.
<.40 to <.6/
<.64
CHAPTER VI
Re0-o%0,+,1," 'or &o%e" A,(?r!A%
SECTION I Retrenchments ordered by the Accountant72eneral
and the duty of the Treasury 6fficer in respect
thereto
6.!
SECTION II Responsibility of a 2o$ernment ser$ant in respect
of funds supplied to him for e.penditure
6.' D 6./
CHAPTER VII
I%er4#o$er%&e% r!%0!c,o%0
SECTION I %nter71ro$incial Transactions7E.tract from the
instructions issued by the Auditor72eneral of
1akistan
0.! to 0.'
SECTION II Receipts and payments relating to ,ederal
2o$ernment
0./
SECTION
III
1ayments of lea$e salary of officers and pensions
of all 2o$ernment Ser$ants belonging to the
,ederal and other 1ro$incial 2o$ernments at
Treasuries in the 1un5ab
7.4
CHAPTER VIII
C)rre%c" C(e00. Noe0 !%? C)rre%c"
Tr!%0'er0.
(urrency (hests
(oin.
(urrency and Bank 8otes.
#.! to #.6
#.0
#.#
.
32
PART II
SUBSIDIARY TREASURY RULES ISSUED UNDER THE TREASURY RULES
(PUNJAB) (INCLUDIN#4INSTRUCTIONS AND ORDERS RELATIN# OT
COIN. CURRENCY. ETC.)
DEFINITIONS
The terms used and defined in the Treasury Rules 91art % of this
Bolume: ha$e the same meaning )hen used in the rules in this part.
The terms ?(urrency 6ffice@ ?(urrency 6fficer@ and ?(urrency
(hest@ ha$e been used in the follo)ing sense= 7
?(urrency 6ffice@ means the 1esha)ar branch of the %ssue
+epartment of the State Bank of 1akistan.
?(urrency chest@ means a chest of the %ssue +epartment of the
State Bank of 1akistan.
?Head of the +istrict@ and ?+istrict 6fficer@ means the (ollector or
the +eputy (ommissioner.
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33
CHAPTER I
#ENERAL SYSTE/ OF CONTROL O2ER TREASURY
SECTION I4DISTRICT TREASURES
9Rules issued under Treasury Rule 4:
RESPONSIBILITY FOR THE PROPER /ANA#E/ENT AND 7ORKIN# OF
THE TREASURIES
!.! The responsibility for the proper management and )orking of the
Treasuries rests entirely )ith the +istrict 6fficers acting under the orders of the
2o$ernment.
RESPONSIBILITY OF THE COLLECTOR
!.' The appointment of a subordinate to the immediate charge of the
Treasury in no )ay relie$es the (ollector from responsibility. This responsibility
e.tends not only to the security of %mprest Stock of Stamps 6pium and other
2o$ernment property and the immediate detection of any irregular practice on
the part of the subordinate staff but also to the correctness of the returns and the
punctuality of their submission and to the implicit obedience of the Treasury
6fficer to the instructions issued by the Accountant72eneral A+irector Audit D
Accounts 9Corks:.
Noe= 7 Cith a $ie) to pre$enting possible delays in making payments all
communication relating to orders to pay money )ill be sent direct to Treasury 6fficers instead of
through the (ollector )hile all other letters )ill be sent to the latter. This )ill not in any )ay
relie$e (ollectors from responsibility for the )orking of their Treasuries.
!./. 9!: The (ollector is personally responsible to 2o$ernment for the
due accounting of all money recei$ed and disbursed and for the safe custody of
imprest stamps securities and other 2o$ernment property.
9': He is bound to satisfy himself by periodical e.amination at least
once in e$ery si. months for imprest opium and stock notes and once a year
for stamps securities bill and money7order forms7
9i: that the imprest actual stock of stamps opium and securities is
kept under 5oint lock and key and corresponds )ith the book
balance> that the treasurer does not hold a sum larger than is
necessary for the con$enient transaction of the 2o$ernment
business> and that this sum together )ith the $alue of the stamps
and opium in his sole custody is not larger than the security gi$en
by him>
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34
9ii: that the stock of drafts and similar forms )hich are intended for
use in monetary transactions are carefully kept under lock and key
by the Treasury 6fficer and periodically tallied )ith the nominal
balance of such forms on the stock books> and
9iii: that the Sub7Treasury balances are $erified once a month by an
officer besides $erifying the balances himself during his tours.
NOTE5 4 See rules !.! and !.'; infra.
9/: He should satisfy himself once in e$ery *uarter that the deposit
registers are kept up according to rules and that all necessary entries are made
and initialed )ithout fail at the time of the transactions.
94: He should )hen assuming or making o$er charge of a district see
that the imprest and stock of stamps etc. is thoroughly $erified and that the
certificate of taking o$er charge in )hich the state of imprest stamps and opium
balances should be sho)n is in$ariably dispatched to the Accountant72eneral
on the same day the transfer takes place.
9<: He should send under his signature or )ith his appro$al all replies
to important communications from the Accountant72eneralA+irector72eneral
Audit D Accounts 9Corks:. Although he may manage his Treasury by a deputy
he must not treat his Treasury as a separate and independent office. He should
not address the Treasury 6fficer officially or for)ard the Treasury 6fficerIs
e.planation instead of his o)n in reply to *uestions or en*uiries touching his
Treasury )ork.
96: Enless unable to perform the duties from physical inability or from
absence on tour he is re*uired to sign the periodical accounts 9see Article !'!
of Account (ode Bolume %%:. He is also re*uired to see that implicit obedience is
gi$en to the instructions issued from the Audit 6ffice and to send immediate
notice to the said offices of any embe&&lement in the Treasury. This notice must
be supplemented as soon as possible after)ards by a detailed report after
personal en*uiry into the case.
90: He should remember that )hen an irregularity of any kind is
brought to his notice by the Audit 6ffices nothing but a report on his o)n
kno)ledge after personal in$estigations can be considered satisfactory. %t is not
enough for him to pass on the e.planation of a subordinate.
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35
THE TREASURY OFFICER
#ENERAL
!.4 Appointment of Treasury 6fficer shall be made in accordance )ith
the 1ro$incial Treasury D Accounts Ser$ices Rules !"6' or under such rules as
may be prescribed by the 2o$ernment from time to time. %n case Treasury
6fficer is appointed by initial recruitment he shall not be placed in independent
charge of Treasury unless he has completed the training and *ualified the
e.amination prescribed by the 2o$ernment. The Treasury 6fficer under training
at a Treasury )ill sign such documents and registers as re*uire signature but
he )ill do so on behalf of and sub5ect to super$ision of the permanent Treasury
6fficer )ho should be sho)n in returns as the 6fficer7 in7 charge of the Treasury
and should continue to sign payment orders and retain the keys of the double
lock strong room.
Noe= I. So long as the Treasury 6fficer himself signs payment orders and the single and
double lock registers of imprest opium and stamps there is no ob5ection to a (andidate under
Treasury training signing registers $ouchers etc. %n any particular case of doubt the opinion of
the Accountant72eneral should be obtained.
Noe= II. %n case of Treasuries )hich ha$e been re7organi&ed into +istrict Accounts
6ffices the temporary charge of the post of +istrict Accounts 6fficer during his absence on lea$e
or other)ise )ill be held by the ne.t senior most +istrict Accounts 6fficer in the +istrict but if
there is no other +istrict Accounts officer in the +istrict by the senior most SAS Accountant.
!.< The officers re*uired to undergo training at the Treasuries under
the rele$ant Ser$iceA Recruitment Rules shall )ork in the manner prescribed in
rule !.4 ibid.
The re*uired certificate on completion of the training shall be
issued by the (ollector in such form as may be prescribed in the Ser$ice Rules.
RESPONSIBILITY OF THE TREASURY OFFICER
!.6 9!: As the (ollectorIs delegate and representati$e the Treasury
6fficer is responsible to the (ollector primarily for the right discharge of his
duties. Just as 2o$ernment holds the (ollector responsible in the first instance
and e.pect from him such general super$ision as is incumbent upon an officer
entrusted )ith the collection of the re$enues and the payment of 2o$ernmentIs
dues so )ill the (ollector look to the Treasury 6fficer for obser$ance of all
prescribed treasury rules relating to receipt custody and payment of moneys
and preparation and punctual submission of accounts and strict attention to all
details of the daily routine of the Treasury )ork. The Treasury 6fficer is
responsible to the (ollector for the )orking of the Treasury and for the conduct
.
36
of the sub7ordinate treasury officials and he must ha$e carefully prepared rules
for the guidance in e$ery branch of his duties.
9': The Treasury 6fficer is held personally responsible for all
sums of money disbursed by him in a public capacity )ithout
authority. ,or the custody of the imprest stamp opium and
other 2o$ernment property he is 5ointly responsible )ith the
Treasurer.
9/: The Treasury 6fficer should similarly attend to all ob5ections
and orders communicated to him or through him by the
Accountant72eneral by letters audit memoranda or
periodical ob5ection statements and return the ob5ection
statements or audit memoranda )ithin a fortnight or send
letters e.plaining the cause of delay.
94: Also see the duties en5oined on the Treasury 6fficer in Treasury
Rules !0!#'4'< and /! and the Subsidiary Treasury Rules issued thereunder.
2ERIFICATION OF /ONTHLY CASH BALANCE AND SUB/ISSION OF A
REPORT TO ACCOUNTANT4#ENERAL IN RESPECT THEREOF
!.0 +eleted.
!.# +eleted.
!." +eleted.
!.!; +eleted.
CHAN#ES IN TREASURY OFFICERS
!.!! All posting and transfer orders of the Treasury 6fficers shall also
be communicated to the Accountant72eneral 1un5ab.
INSPECTION OF TREASURIES
!.!' 9a: The inspection of Treasuries is done by (ommissioner +eputy
(ommissioner and %nspector of Treasuries. ,or inspection by the Accountant7
2eneralIs 6ffice see rule !.!6 belo).
9b: +etailed instructions regarding inspection of Treasuries are
contained in the ,inancial (ommissioners Standing 6rder 8o. <6. These
instructions shall be follo)ed by all %nspecting 6fficers doing inspection under
these rules.
INSPECTION BY INSPECTOR OF TREASURIES
!.!/ 9a: The %nspector of Treasuries shall conduct one detailed inspection
of a Treasury in e$ery financial year. The inspection )ill be so arranged that not
more than eighteen months elapse bet)een t)o inspections of any Treasury.
.
37
9b: The programme of the inspection shall be appro$ed by the ,inance
+epartment. The Treasury shall not ordinarily be inspected during the first and
last three days of a month )hen there is rush of )ork due to payment of salaries
and closingApreparation of accounts.
9c: Besides the detailed inspection the %nspector of Treasuries shall
inspect each Treasury by surprise $isit.
9d: An %nspection Report in t)o parts i.e. TreasurerIs +epartment and
AccountantIs +epartment shall be issued )ithin a )eek after the completion of
the inspection to the Treasury 6fficer under intimation to the +eputy
(ommissionerA(ommissioner. The Treasury 6fficer shall submit annotated copy
sho)ing the action taken on the %nspection Report through the +eputy
(ommissioner )ithin one month from the date of its receipt. 6n receipt of the
annotated copy the %nspector of Treasuries shall offer further remarks and
submit it to the ,inance Secretary. The final orders passed by the ,inance
Secretary shall be communicated to all concerned. %n cases )here it is
established that the irregularity has been committed due to defects in rules
necessary amendment shall be got issued from the dealing section in the
,inance +epartment.
INSPECTION BY CO//ISSIONERS
!.!4 9a: All Treasuries )ill be inspected by the (ommissioners once in
e$ery financial year the inspection being so arranged that not more than
eighteen months elapse bet)een t)o inspections of any Treasury.
9b: A brief report of each inspection )ill be dra)n up in t)o parts> one
relating to TreasurerIs +epartment and the other relating to the AccountantIs
+epartment. The (ommissioner )ill send a copy of the report to the Treasury
6fficer +eputy (ommissioner concerned ,inance +epartment and the
Accountant72eneral. 6n receipt of the report the +eputy (ommissioner )ill at
once call for the replies of the concerned Treasury 6fficer on all points of the
report and pass such orders as he considers necessary in this respect. He )ill
take necessary action on the report and furnish final reply to the (ommissioner
)ithin a month from the date of receipt of the report in his office.
9c: The ,inance +epartment on receipt of a copy of the report from
the (ommissioner shall take such action as may be deemed necessary.
9d: Any point of importance affecting the ,ederal 2o$ernment shall be
brought to the notice of that 2o$ernment by the Accountant72eneral through the
Auditor72eneral of 1akistan.
.
38
9e: The results of inspections and the final orders passed thereon shall
be incorporated by the Accountant72eneral 1un5ab in his Annual Re$ie) on the
)orking of the Treasuries.
INSPECTION BY DEPUTY CO//ISSIONER
!.!<79a: The +eputy (ommissioner shall7
9i: inspect in detail each Treasury once in financial year> and
9ii: pay surprise $isit to each Treasury at any time during the financial
year.
9b: Besides the abo$e the Treasury shall be inspected by four *uarterly
surprise $isits by E.tra Assistant (ommissioner.
9c: The procedure for the preparation and disposal of the inspections reports
of the (ommissioner as laid do)n in rule !.!4 shall be obser$ed mutatis
mutandis in the case of inspection reports of the +eputy (ommissioner.
INSPECTION BY ACCOUNTANT4#ENERALBS OFFICE
!.!6 The inspection of Treasuries by the Audit 6ffice )ill ordinarily be
triennial unless special circumstances in any case 5ustify more fre*uent
inspections. Treasuries )ill be inspected from time to time during the course of a
year but as far as possible a Treasury )ill not be inspected during the first and
the last three days of a month in order to enable it to compile the accounts for
the month.
The primary ob5ect of the inspection of Treasuries by the Audit
+epartment is to assist the +istrict authorities and not to relie$e them of their
responsibilities in the matter of fre*uent check and super$ision. The audit
inspection is not a local audit of Treasury accounts and )ill not therefore e.tend
to the detailed e.amination of each and e$ery item of receipt and disbursement.
All that is intended is to check generally that the rules prescribed by the
competent authorities in the matter of financial transactions are duly obser$ed>
that the procedure obser$ed at Treasuries meets all the re*uirements of audit>
that the accounts are properly maintained and that the orders in force regarding
the custody and handling of treasure are obser$ed. The %nspecting 6fficer from
the Audit +epartment )ill not be re*uired to $erify by actual count the balance
of %mprest stamps and opium etc. )hich duty de$ol$es upon the +istrict
authorities.
The procedure for the preparation and disposal of the inspection
reports of the (ommissioners as laid do)n in rule !.!4 9c: abo$e shall be
.
39
obser$ed mutatis mutandis in the case of inspection reports of the Accountant7
2eneral.
SECTION II
SUB4TREASURIES
9Rules issued under Treasury Rule. <:
#ENERAL
!.!0 The rules gi$en in Treasury Rule 4 and Section % of this chapter
regarding the di$ision of Treasuries into t)o departments the responsibility and
general control of the (ollector o$er the Treasuries the responsibility of the
Treasury 6fficer inspection of Treasuries $erification of imprest etc apply
mutatis mutandis to Sub7Treasuries also. ,urther instructions relating to
arrangements made at Sub7Treasuries )ith respect to these matters are gi$en in
the follo)ing rules.
Noe= ,or the detailed procedure follo)ed at Sub7Treasuries see Sub7Treasury 3anual.
STAFF
SUB4TREASURY OFFICER
!.!# 9i: %n important sub7di$isions an E.tra Assistant (ommissioner )ith
an English and Erdu7kno)ing establishment holds charge of the Sub7Treasury.
8o member of the (ommission shall be placed in charge of Sub7Treasuries
e.cept as a strictly temporary measure pending the arri$al of an E.tra Assistant
(ommissioner. This rule is ho)e$er rela.ed in case of 3urree Sub7Treasury so
as to allo) an Assistant (ommissioner being placed in charge during the
summer months each year.
9ii: At Tehsils the Tehsildar is ordinarily the Sub7Treasury 6fficer in
charge of the Sub7Treasury and )hene$er he is a)ay )hether on tour or
other)ise the 8aib7Tehsildar holds charge.
9iii: A 8aib7Tehsildar is sometimes the Sub7Treasury 6fficer in
permanent charge of a Sub7Treasury situated at a sub7tehsil.
Noe= 9!:7 Chen a Tehsil or Sub7Tehsil is left )ithout either a Tehsildar or 8aib7
Tehsildar> the (ollector may temporarily place the most responsible official a$ailable at the
station in charge of the Sub7Treasury.
9': ,or the duties and responsibility of officers under training in the Sub7Treasury
see anne.ure to his section.
SUB C TREASURY OFFICERS
!.!" The Sub7Treasury is di$ided into t)o departments $i&. 9!: that of
the cash stamps opium 9if any: under the charge of a treasurer kno)n as the
.
40
Tehsildar= and 9': that of the accounts under the charge of an Accountant kno)n
as the Siaha Navis.
INSPECTION OF SUB4TREASURIES
!.';.!.! The Sub7Treasuries shall be inspected as detailed belo)= 7
9a: %nspector of Treasuries i: 6ne detailed inspection
once in t)o financial
years.
ii: 6ne surprise $isit to each
Sub7Treasury in a
financial year
9b: +eputy (ommissioner i: 6ne detailed annual
inspection.
ii: T)o half yearly surprise
$isits by +eputy
(ommissionerA Assistant
(ommissionerA E.tra
Assistant (ommissioner.
The procedure for preparation and disposal of the inspection
reports prescribed in rule !.!/ and !.!< shall be obser$ed mutatis mutandis.
1.21 The Sub7Treasuries shall also be sub5ect to t)o half yearly
inspections by Treasury 6fficerA+istrict Accounts officer the time of the
inspection being fi.ed at the discretion of the Treasury 6fficer A +istrict
Accounts 6fficer )hich ordinarily shall not be before the !!
th
or after the
';
th
of a month.
!.'' The Treasury 6fficer A +istrict Accounts 6fficer shall issue the
%nspection Report )ithin a )eek from the date of completion of the
inspection. The Sub7Treasury 6fficer shall send the annotated copy
sho)ing the action taken on the inspection report )ithin one month from
the date of its receipt to the Treasury 6fficer A +istrict Accounts 6fficer
)ho shall submit it to the +eputy (ommissioner )ith his remarks )ithin a
fortnight. The serious irregularities and omissions if any shall be reported
to (ommissioner and ,inance +epartment by the +eputy (ommissioner.
!.'/ +eleted.
!.'4 Sub7Treasuries )ill not ordinarily be inspected by officers of the
Audit +epartment but in special cases )hen the 2o$ernment may
.
41
consider such an inspection necessary the Accountant72eneral )ill
arrange for it.
TRANSFER OF CHAR#E OF SUB4TREASURIES
!.'< +eleted.
!.'6 Chene$er the charge of Sub7Treasury is transferred the imprest
stamps opium and other 2o$ernment property should be formally made o$er by
the relie$ed to the relie$ing officer and a certificate in ,orm S.T.R. ' submitted
for the information of the (ollector.
Noe5 4 +eleted.
PROCEDURE IN RE#ARD TO RECEIPT. PAY/ENT AND CUSTODY OF
/ONEY
!.'0 The procedure in regard to the receipt custody and payment of
money at +istrict Treasuries is generally applicable to Sub7Treasuries
also sa$e that )ith the e.ceptions mentioned in rules. 4.!6" and 4.!0;
and )ith certain other e.ceptions 9see e.ceptions belo) rule 4.< infra: no
bill may be paid at a Sub7Treasury )ithout being first submitted to and
payment directed by the +istrict Treasury 6ffice. See also Treasury Rule
!6 9ii:.
!.'# 2o$ernment ser$ants of certain departments are authori&ed to
obtain funds from Sub7Treasuries by means of che*ues. Any e.tension of
the system )ill re*uire the sanction of the +istrict 6fficer )hich sanction
)ill be sub5ect to the $eto of the 2o$ernment if it is of opinion that it )ill
cause e.tra e.pense direct or indirect by the locking up of funds in Sub7
Treasuries or any radical change in the character of these offices )hich
are collecting depots and not disbursing Treasuries.
ANNE3URE
(SEE NOTE 6 BELO7 RULE 1.18)
DUTIES AND RESPONSIBILITY OF OFFICERS UNDER TRAININ# IN THE
SUB4TREASURIES
9!: 6fficers under training )ho hold substanti$e appointments under
2o$ernment may be gi$en independent charge of Sub7Treasuries.
9': The position of an officer under training or Honorary Tehsildar or
8aib7Tehsildar )ho does not hold a substanti$e appointment and )ho cannot
be gi$en independent charge is that )hile the permanent Sub7Treasury 6fficer
should pass payment orders on the bills presented at the Sub7Treasury and
retain the keys of the double lock strong room the officer under training should
.
42
sign all the registers 9e.cept single and double lock registers: and $ouchers etc
and dispose of the correspondence in the Sub7Treasury 6ffice on behalf of and
sub5ect to the super$ision of the permanent Sub7Treasury 6fficer )ho should be
sho)n in all returns as the officer in charge. Chen an officer is under training it
is understood that he performs such duties of Sub7Treasury 6fficer as
2o$ernment permits him to discharge. But in the case of duties )hich the Sub7
Treasury 6fficer must himself perform it is also understood that the officer under
training should act as an under7study to the Sub7Treasury 6fficer= he should sit
by his side and see in detail all the )ork done by the Sub7Treasury 6fficer.
9/: %f an emergency arises in )hich both the Tehsildar and the 8aib7
Tehsildar are una$oidably absent from the Tehsildar head*uarters it )ould be
open to the (ollector to select the Honorary Tehsildar or 8aib7Tehsildar under
training to perform the duties of Sub7Treasury 6fficer. Any such case should be
reported to the 2o$ernment.
94: %n special cases )hen the permanent Sub7Treasury 6fficer is
una$oidably absent for a day or t)o through illness and cannot personally hand
o$er the charge of the Sub7Treasury to a successor the responsibility must
remain e$en during his absence )ith the permanent Sub7Treasury 6fficer unless
it can be sho)n that the temporary officer )as guilty of negligence or that some
irregularity )as actually committed under his orders. But each case )ould ha$e
to be decided on its merits.
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43
SECTION III
OFFICE OF THE ACCOUNTANT #ENERAL
ORDERS ISSUED BY THE AUDITOR #ENERAL OF PAKISTAN UNDER
TREASURY RULE ;
!.!'" The Auditor72eneral has consented to the office of the Accountant7
2eneral 1un5ab continuing to perform all such functions of a Treasury at -ahore
as ha$e hitherto been performed by it. The Auditor72eneral has also agreed that
pending further instructions the rules laid do)n in (hapter !6 of the Audit
3anual so far as they are not repugnant to the 1un5ab Treasury Rules may be
regarded as containing the prescribed conditions for purposes of this rule.
Noe5 4 1 1ension and gratuity payments are not made through the office of the
Accountant72eneral 1un5ab.
Noe5 4 6 8o moneys 9e.cept in the form of deductions from bills: are tendered at the
office of the Accountant 2eneral 1un5ab for credit to the (onsolidated ,und or the 1ublic
Account of the 1ro$ince.
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44
CHAPTER II
PAY/ENT OF RE2ENUES OF THE PRO2INCE INTO THE CONSOLIDATED
FUND OR THE PUBLIC ACCOUNT
SECTION I
DEPOSIT OF /ONEYS 7HICH DO NOT RELATE TO OR FOR/ PART OF
THE RE2ENUES OF THE PRO2INCE
(ORDERS ISSUED UNDER TREASURY RULE 8)
'.! %n the case of moneys recei$ed by a 2o$ernment ser$ant )hich
do not relate to or form part of the re$enues of the pro$ince the 2o$ernment
ser$ant must open an account )ith a bank for their deposit. Accounts under this
rule may be opened )ith an office of the State Bank of 1akistan or )ith a branch
of a bank acting as its agent )ith a 1ost 6ffice Sa$ings Bank or )ith the
appro$al of 2o$ernment )ith any other bank. The 2o$ernment ser$ant )ill be
personally responsible that they are e.pended in strict conformity )ith the rules
and regulations go$erning the fund to )hich the moneys appertain and that a
precise record of all the transactions of the fund is kept in a form complying )ith
the regulations of the fund.
Noe5 4 I 3oneys relating to the follo)ing classes of funds do not form part of the
re$enues of the 1ro$ince= 7
9a: 2o$ernment Schools and (olleges ,unds 9All authori&ed pupilIs funds declared as
such from time to time:.
9b: Security deposits of Jail contractors )arders and other members of the staff
employed in Jails.
9c: (haritable Endo)nment ,unds.
9d: Security deposits made by the borro)ers of books from the library attached to the
office of the +irector of %ndustries 1un5ab.
9e: TenantIs Celfare ,und of 2o$ernment ,arms of the +epartment of Agriculture
1un5ab.
Noe5 4 6 The 8ational Bank of 1akistan is acting as the agent of the State Bank of
1akistan.
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45
SECTION II
DEPOSIT OF /ONEYS 7ITHDRA7N FRO/ THE PRO2INCIAL
CONSOLIDATED FUND OR THE PUBLIC ACCOUNT OF PRO2INCE IN A
BANK
(ORDERS ISSUED UNDER TREASURY RULE 9)
'.' Account sanctioned under Treasury Rule " must be opened )ith
an office of the State Bank of 1akistan or )ith a branch of a Bank acting as its
agent
!
according to the con$enience of the officer opening the account. Chere
there is no office of the State Bank of 1akistan or branch of a bank acting as its
agent an account may be opened )ith the 1ost 6ffice Sa$ings Bank or )ith the
pre$ious appro$al of the 2o$ernment )ith any other bank.
1
National Bank of Pakistan is the agent of the State Bank of Pakistan.
.
46
SECTION III
RECEIPT OF /ONEYS ON ACCOUNT OF THE RE2ENUES OF THE
PRO2INCE BY #O2ERN/ENT SER2ANTS. #RANT OF RECEIPTS IN
RESPECT THEREOF AND THEIR PAY/ENT INTO THE CONSOLIDATED
FUND OR THE PUBLIC ACCOUNT OF THE PRO2INCE
(RULES ISSUED UNDER TREASURY RULE 1>)
RULES OF /ONEYS BY #O2ERN/ENT SER2ANTS AND #RANT OF
RECEIPTS THEREFORE
#ENERAL
'./ 9a: Chene$er a 2o$ernment ser$ant recei$es money on behalf of
2o$ernment he must gi$e the payer a receipt in proper form. ,orm S.T.R. / has
been prescribed for use in departments other than 1ublic Corks and
(ommercial +epartments and Treasury and other offices )hich are go$erned by
special rules. The receipt should be signed only by a responsible 2o$ernment
ser$ant )ho should satisfy himself at the time of signing the receipt and initialing
its (ounterfoil that the amount has been entered in the (ash Book 9See
,inancial Rules: and initial 9)ith date: the connected receipt entry in the (ash
Book. All Receipt Books including bankbooks should be kept in the personal
custody of the 2o$ernment ser$ant using them.
9b: Any money so recei$ed must be brought to account at once in the
form of account prescribed therefor by rules issued by competent
'
authority and
no money shall be recei$ed e.cept under the ordinary rules prescribed for
receipt of money.
Noe= 7 ,or the form of receipts in the 1ublic Corks +epartment see Rule '.6.
9c: Chere fees are recei$ed by the 1ublic Ser$ice (ommission
through 1ostal 6rders from candidates applying for posts ad$ertised by the
(ommission the pro$isions of sub7rule 9a: shall not apply.
9d: All receipts must be )ritten in figures and in )ords.
'.4 +epartmental receipts may ordinarily be reali&ed in legal tender
coin or currency or bank notes only. 2o$ernment (urrency and Bank
notes of all denominations are uni$ersal legal tender irrespecti$e of circle
of their issue and are recei$ed by all 2o$ernment 6fficers in payment of
2o$ernment dues or in settlement of other transactions.
'.< At places )here treasury business is conducted by the Bank
che*ues on local banks )ill be accepted in payment of 2o$ernment dues
2
See 8ote ' under rule '.!
.
47
or in settlement of other transactions. Such che*ues must be crossed in
all cases. Entil ho)e$er a che*ue has been cleared the 2o$ernment
cannot admit that payment has been recei$ed and conse*uently final
receipts )ill not be granted )hen a che*ue is tendered. A receipt for the
actual che*ue only )ill be gi$en in the first instance but if a person
making payment in this manner so desires a formal payment receipt )ill
be sent by post to his address after the che*ue has been cleared.
(ollection charges of the bank if any )ill be reco$ered by or under
instructions of the Bank from the party presenting the che*ue.
The preliminary ackno)ledgement of the receipt of the che*ue )ill
be gi$en in the form belo).
?Recei$ed che*ue 8oJJJJJfor rupeesJJJJJ.dra)n
onJJJJ.Account ofJJJJ..as per (hallan 8oJJJJJ.
Noe 1 The State Bank and the bank acting as agent reser$e to themsel$es the
right to refuse or accept che*ues collection of )hich in their opinion cannot reasonably be
undertaken and )hich they )ould not accept on behalf of their o)n constituents.
Noe 6 The term ?-ocal Banks@ as used in this rules means banks 9including the
State Bank and the Bank acting as agent: located in the Station in )hich a bank Treasury is
situated.
Noe 9 %n the e$ent of a che*ue being dishonoured by the bank on presentation
the fact )ill be intimated at once to the tenderer )ith a demand for payment in cash but
2o$ernment cannot accept any liability for loss or damage )hich may possibly occur as a result
of delay in intimating that the che*ue has been dishonoured.
Noe : (ertain special arrangement )ill be necessary )hen 2o$ernment dues
)hich ha$e to be paid by certain fi.ed dates are paid by che*ue and persons desiring to make
such payments in this manner )ithout risk must take precaution to ensure that their che*ues
reach the Treasury at the latest on the day before the date on )hich the payment is to be made.
(he*ues recei$ed on the last day of payment of 2o$ernment dues )ill be liable to be refused
and those recei$ed later )ill not be accepted.
PUBLIC 7ORKS DEPART/ENT
'.6 Receipts of the 1ublic Corks +epartment in ,orm S.T.R. /7A can
be issued only by the +i$isional 6fficers Sub7+i$isional 6fficers Killadars or
other 2o$ernment ser$ants specially authori&ed by the 2o$ernment. Receipt
books should be obtained from the head*uarter Treasury of the district )ithin
)hich their respecti$e head*uarters are situated.
Noe5 7 ,or the custody and disposal of receipt books see 1art7% of the +epartmental
,inancial Rules relating to the 1ublic Corks +epartment.
II PROCEDURE FOR PAYIN# /ONEY INTO TREASURY
.
48
'.0 Any person paying money into a 2o$ernment Treasury )ill present
)ith it a memorandum 9(hallan: in ,orm S.T.R. 4 )hich )ill sho) distinctly the
nature of the payment and the person or officer on )hose account it is made
and )ill thus contain all the information necessary for the preparation of the
receipt to be gi$en in e.change. Receipts of sums less than Rs. <;; do not
re*uire the signature of the Treasury 6fficer but only of the Accountant and the
treasurer. Receipts for the price of ser$ice postage stamps reali&ed in cash or by
che*ues 9other than pre7audit che*ues issued by the Accountant 2eneral:
should be gi$en only in machine numbered ,orm S.T.R. / and signed by the
Treasury 6fficer.
Noe5 4 I 1rinted forms should be supplied by the Treasury )hich may )ith
ad$antage be bi7lingual. They should be presented in duplicate> the original copy )ill be returned
to the tenderer duly signed as a receipt and the other retained in the Treasury for record.
Noe5 4 6 +uplicate challans are not re*uired )hen remittances are made to
Treasury for obtaining State Bank 2o$ernment drafts or Sub7Treasury cash orders or )hen
remittances are accompanied by Remittance or 1ass Book in )hich the Treasury 6fficer is
re*uired to ackno)ledge receipt of the remittance.
Noe5 4 9 Chen payment is made by a pri$ate person into a Treasury located in
the same place as the departmental officer concerned on account of ,ood +epartment and %G7
Stamps the challan )ill before presentation to the Bank or Treasury be signed by departmental
officer to )hose account the money is to be credited.
2o$ernment may also apply this procedure to other cases )here considered
necessary.
%n all cases of money paid into a Treasury or the bank conducting Treasury
business by a purchaser of land surrendered under 3.-.R. #" as amended by 3.-.R. "! the
challan must be tendered in triplicate duly signed by the +eputy (ommissioner of the +istrict in
)hich the land is situated or by an officer authori&ed by him in this behalf. After the money is
recei$ed at the Treasury Abank for credit to -%7 E.traordinary Receipts777Sale of -and ? one copy
of the challan )ill be made o$er by the treasuryA bank to the depositor as a receipt for ha$ing
tendered the money and the other sent to the +eputy (ommissioner.
Noe5 4 : 3oney on 2o$ernment Account may be paid direct into the bank or
Treasury in respect of all cases e.cept those mentioned in 8ote / abo$e.
Noe5 4 < All fees tendered by candidates for e.amination )ill be recei$ed at the
Treasury. A single receipt only is to be gi$en that is a duplicate may on no account be issued.
Noe5 4 ; %n the case of 2o$ernment E.aminations )hen the fees from the
se$eral candidates in a school are remitted into the Treasury in a lump a single collecti$e receipt
for the )hole amount )ill be issued.
Noe5 4 = Chen money is paid direct into a Sub7 Treasury on account of +istrict
Board it shall be accompanied by a challan in *uadruplicate one part )hich shall be retained by
the officer in charge of the Sub7 Treasury the second part shall be handed o$er as receipt to the
.
49
person making the payment the third part shall be for)arded to the +istrict Board 6ffice through
the Treasury 6fficer and the fourth part shall be returned to the Tehsil 3oharrir of the Board.
Noe5 4 8 -and Re$enue collections paid into a Sub7 Treasury or Treasury are
accompanied by +akhilas or challans in triplicate.
Noe5 4 9 The fee payable in ad$ance to the ,inger 1rint Bureau 1un5ab in all
(i$il cases in )hich the parties or any of them apply for e.pert opinion in the matter of
deciphering finger impressions and other )ork of a similar character may be recei$ed at the
Treasury 6ffice to the Head7 ?GG%%%71olice@
III PROCEDURE AT TREASURIES IN RECEI2IN# /ONEY AND
#RANTIN# RECEIPTS
'.# The memorandum or challan )ith )hich money is presented to be
paid )ill be handed first to the Accountant 9Head Treasury (lerk: or other
2o$ernment ser$ant )ho is in charge of the accounts of the +epartment
concerned )ho if it is in order in all respects )ill sign it. 8e.t the person
making the payment )ill present it )ith the cash to the treasurer )ho )ill count
and test the money enter the amount in his o)n books and sign the challan
)hich )ill again be taken to the Accountant for entry in his cash books and for
the preparation of a formal receipt for his o)n or the Treasury 6fficerIs signature.
Such a receipt only )ill be proper ac*uittance. %f the memorandum is in
duplicate the original copy may be made use of for the receipt gi$en by the
Treasury.
Noe05 4
%. See rule '.<
'. As the receipts for sums less than Rs. <;; do not re*uire the Treasury 6fficerIs
signature and are signed by the Accountant> and as those for sums recei$ed by transfer in
account )ill not be signed by the Treasurer the +istrict 6fficer )ill by an office order designate
the person )ho shall attach the second signature in the case of sums under Rs. <;;.
/. The 1ublic Corks and other +epartments send a Remittance Book )ith their
payments to the Treasury and in it the treasury receipt should be gi$en. The usual memorandum
9or challan: is re*uired in addition to the Remittance Book for use in the Treasury.
4. Chen slips in duplicate are tendered )ith cash the Accountant may initial both
and recei$ing both back signed from the Treasurer may complete his signature on the original
copy and return it as a receipt to the person )ho makes the payment after obtaining in the case
of sums of Rs. <;; and up)ards the signature of the Treasury 6fficer.
<. (ash should not be recei$ed from officers of 2o$ernment for supplies of ser$ice
stamps )hich should be made only under the rules gi$en in the 1un5ab ,inancial Rules. 8or
should any receipts be granted for such supplies e.cept )hen payment is made therefor by a
che*ue dra)n by an 6fficer of the indenting department. A receipt in form S.T.R 6 should
.
50
ho)e$er be issued )hen ser$ice stamps are sold for cash to the public under the Rule 9See also
Rules '.0:
The 1ublic Corks +epartment has a special printed form 9,orm S.T.R. <: of
indent for ser$ice postage stamps for use )hen the $alue of stamps is paid by che*ue. This form
should be recorded in the Treasury and not signed by the Treasury 6fficer as a receipt.
6. A Treasury 6fficer may not issue duplicate or copies of receipts granted for
money recei$ed on the allegation that the original ha$e been lost. %f any necessity arises for such
a document a certificate may be gi$en that on specified day a certain sum on a certain account
)as recei$ed from a certain person. This prohibition e.tends only to the issue of duplicate on the
allegation that the originals ha$e been lost and does not apply to cases in )hich by e.isting
rules. duplicates are prepared tendered )ith the originals.
Treasury 6fficers should remember that ignorance of the proper classification
)ould not 5ustify them in dealing to recei$e money presented to them for credit to 2o$ernment. %f
they entertain any doubt respecting the correct classification of any item the best course )ill be
for them to sho) it distinctly and )ith sufficient information 9under the head unclassified
suspense if necessary: to indicate its precise nature in the (ash Book and (ash Account.
'." The 2o$ernment may by general or special order permit re$enue
collected at outlying stations to be remitted to Treasuries or Sub7Treasuries by
means of money orders. The money order commission in such cases should be
charged to (ontingencies of the department concerned.
The follo)ing are the special orders issued by the 2o$ernment in
this behalf= 7
9!: %n the case of 2o$ernment High Schools situated at places )hich are
not the head*uarters of Treasuries or Sub7Treasuries the +irector of
1ublic %nstructions may authori&e the Headmasters to remit all receipts
etc. by money order to the nearest Treasury or Sub7Treasury for credit
to the 1ro$incial (onsolidated ,und or the 1ublic Account.
9': %n the case of Agricultural ,arms situated beyond a radious of < miles
from a Treasury or Sub7Treasury the +irector of Agriculture is
authori&ed to permit the remittance of money by money orders to the
nearest Treasury or Sub7Treasury.
9/: %n the case of outlying courts situated at places )hich are not the
head*uarters of Treasuries or Sub7Treasuries the 1residing 6fficers
ha$e been authori&ed to remit 2o$ernment money by money order to
the nearest Treasury or Sub7Treasury for credit to the (onsolidated
,und or the 1ublic Account of the 1ro$ince.
.
51
94: %n the case of the ,orest +epartment the forest re$enue collected at
outlying stations may be remitted to Treasuries by means of money
orders.
9<: %n cases )here e.penditure on account of tra$eling allo)ance etc of a
2o$ernment ser$ant deputed from an outlying station to credit
2o$ernment money into a Treasury or Sub7Treasury e.ceeds the
charge on account of money order commission on the same amount of
money Heads of +epartments are authori&ed to permit remittance of
such money by money order to the nearest Treasury or Sub7Treasury
and to charge the commission to (ontingencies. 8ecessary particulars
and full classification of the 2o$ernment money so remitted )ill be
recorded on the money order coupons by +epartmental 6fficers.
96: %n the case of the ,isheries +epartment Sub7%nspectors and +eputy
Sub7%nspectors ha$e been authori&ed to remit their collections by
money order to the nearest Treasury or Sub7Treasury.
Noe05 4
9!: The remitter of money order )ill fill in the necessary entries in ink on a money order
form adding his signature at the foot.
9': 8ecessary particulars and full classification )ill be recorded on the money order
coupons.
9/: 6n the ?ackno)ledgement@ portion of the form )ill be entered the designation and
address of the collecting officers of the department to )hich the remitter belongs and
the amount of the order.
94: All money orders )ill be addressed to the officer7in7charge of the nearest Treasury or
Sub7Treasury by designation 9not name: for credit to the (onsolidated ,und or the
1ublic Account of the 1ro$ince.
9<: All the entries made in the form must be legible and may be in Erdu or in English or
in the current $ernacular of the district. The form may be filled up either by the
remitter himself or by some one on his behalf.
96: %n cases in )hich 2o$ernment money is remitted by money order the follo)ing
procedure should be adopted at the recei$ing Treasury or Sub7 Treasury= 7
1ayments on account of money orders )ill not be made in cash but the
transactions )ill be ad5usted by book transfer on a receipt in the prescribed form
signed by the postmaster for the total $alue of the money orders paid to the Treasury
or Sub7Treasury each day. The ackno)ledgment )ith the coupons of the money
orders )ill then be for)arded by the Treasury or Sub7Treasury to the collecting
officers of the department concerned and also an ad$ice of all the remittances
recei$ed by money order on each day on )hich such transactions may occur. %n
such cases no duplicate challan is tendered at the Treasury but the money recei$ed
from the 1ost 6ffice is credited )ithout any challan.
.
52
I2 SPECIAL INSTRUCTIONS FOR PARTICULAR DEPART/ENTS OR
PARTICULAR CLASSES OF RECEIPTS
(I) PUBLIC 7ORKS DEPART/ENT
#ENERAL
'.!; A 1ublic Corks 6fficer )ho has fre*uently to make remittances
)ill keep a book 9,orm S.T.R. 6: in )hich he )ill enter all his remittances to the
Treasury. This book should accompany the cash and the challan to be receipted
by the Treasury. At the end of the month a consolidated receipt for the )hole of
the remittances made during that period should be prepared by the officer and
sent )ith the remittance book to the Treasury 6fficer )ho after $erifying the
entries by comparison )ith the schedule of receipts )ill sign the book and the
receipt and return them to that officer.
Noe05 4
9!: The consolidated receipt )ill be signed by the Treasury 6fficer ho)e$er small its
amount may be.
9': There should be only one Remittance Book in a di$ision for each treasury and it
should remain )ith the E.ecuti$e Engineer7in7charge of the +i$ision. All money
remitted by 1ublic Corks Sub7+i$isional 6fficers to a Treasury or Sub7Treasury
should be accompanied by challans in duplicate one copy being returned to the
tenderer duly signed as a receipt and the other retained in the Treasury for record.
The E.ecuti$e Engineer on receipt of the receipted challan )ith the Sub7+i$isional
6fficerIs cash book in support of the payments made into the Treasury or Sub7
Treasury )ill enter the amount in his Remittance Book and for)ard it to the Treasury
6fficer )ith the original challans. The Treasury officer )ill retain the challans and
return the Remittance Book )ith consolidated receipt for the amount paid onto the
Treasury during the month both by the E.ecuti$e Engineer and the officers under
this control.
9/: As it is necessary that E.ecuti$e Engineers should kno) as soon as possible )hat
payments ha$e been made into Treasuries by (i$il officers on account of the 1ublic
Corks +epartment each E.ecuti$e Engineer in the district should be furnished )ith
a 3emorandum of the monthly receipts in the Treasury on this account belonging to
his di$ision. The 3emorandum should gi$e the follo)ing particular> 9a: +ate of
payment into Treasury> 9b: by )hom paid into Treasury i.e. )hether by the +eputy
(ommissioner or Tehsildar> 9c: nature of item> 9d: name of person form )hom
reco$ered> 9e: authority )hich reco$ered and 9f: the amount.
94: ,or receipts on account of reco$eries of rents of buildings see rule 4.!#. These
reco$eries should be credited in the manner laid do)n in the rules issued by the
Auditor 2eneral of 1akistan.
9<: As re*uired by Treasury Rule 09!: cash reali&ed by 2o$ernment ser$ants of the
department should be paid as soon as possible into the nearest Treasury for credit
.
53
as miscellaneous receipts of the department. Should a +i$isional 6fficer or Sub7
+i$isional 6fficer ho)e$er re*uire to make use of cash receipts temporarily for
current e.penditure he may as permitted by Treasury Rule 09': 9 c : do so instead
of obtaining fresh cash by che*ue> but before the end of the month he must send to
the Treasury a che*ue for the amount thus utili&ed> dra)n and endorsed in the
manner laid do)n in rule '.!!.
96: This rule does not apply to receipts by short payment on bills or other $ouchers.
'.!! %f a 1ublic Corks 6fficer sends a che*ue as a remittance to the
Treasury the che*ue should be dra)n in his o)n fa$our and endorsed by
himself )ith the )ords ?Recei$ed payment by transfer credit to the 1ublic
Corks +epartment@.
'.!' Remittances made to the Bank of che*ues paid in as 1ublic Corks
receipts should be entered in the remittance book but in the place for the
Treasury receipt should be entered ?By Bank (he*ues@ and the book
need not be sent )ith remittance pro$ided that the che*ues are al)ays
endorsed as prescribed in the preceding rule.
FEES FOR 7ATER RATE COLLECTION PAID AT SUB4TREASURIES
2.13 %n their arz-irsals , -ambardars sho) the gross amounts due to
2o$ernment but they present at the Sub7Treasury only the net amount
together )ith a receipt for the fees claimable. The Sub7Treasury 6fficer
should gi$e a receipt in full for the gross amount )hich )ill be credited to
the 1ublic Corks +epartment 9%rrigation Branch: and charge the amount
for the fees as paid to that department supporting the entry in the daily
Siaha by the -ambardari receipt.
The -ambardari receipts )ill be passed on by the Treasury 6fficers
to the E.ecuti$e Engineers concerned )ho should check them to see that
amounts paid to the -ambardars are not in e.cess of those due to them and also
detail them in the register maintained for the purpose. At the close of the month
a consolidated receipt should be prepared by the E.ecuti$e Engineer and
for)arded to the +eputy (ommissioner concerned. The +eputy (ommissioner
should transmit these consolidated receipts to the +irector Audit D Accounts
9Corks: in support of the debit in the Treasury account.
(6) FOREST DEPART/ENT
'.!4 A Treasury 6fficer )ill recei$e ,orest Remittances= 7
9!: Chen paid in by a ,orest 6fficer>
9': Chen the challan is countersigned by a ,orest 6fficer>
or
.
54
9/: Chen the Treasury 6fficer is specially authori&ed to recei$e it.
%n such cases a copy of the challan )ill be for)arded by the Treasury
6fficer direct to the +i$isional ,orest 6fficer in order that the re$enue may be
brought to account in the books of the latter.
'.!47A. 3oneys recei$ed by officers of the ,orest +epartment shall
as soon as possible be paid into the nearest Treasury for credit as forest
remittance.
Noe5 4 The term Las soon as possibleI used in this rule shall be construed to mean Lthe
same or the follo)ing )orking day in so far as reali&ations are made by the ,orest 6fficers )ho
are stationed at places )here branches of the Treasuries or Sub7Treasuries e.ist.
'.!< Remittances by ,orest 6fficers may be in cash or partly in cash
and partly by che*ue or )holly by a che*ue the amount paid in cash and
the amount remitted by che*ue being sho)n separately in the challan or
remittance note.
2.16 A consolidated receipt in form T.A. !' for the ,orest Remittances
recei$ed and credited during the month 9$ide Article <# of Account (ode
Bol. %%: should be furnished by the Treasury 6fficer on the !
st
of the
ensuing month to each of the +i$isional 6fficer dealing )ith his Treasury.
A simple schedule of ,orest Remittance sho)ing separately the
cash recei$ed into the Treasury from each ,orest +i$ision and ackno)ledged in
the consolidated Treasury receipt should be prepared and submitted to the
Budget D Accounts 6fficer ,orest +epartment.
(9) LAND RE2ENUE
'.!0 ,i$e per cent commission allo)ed to -ambardars on the collection
of -and Re$enue is recei$ed directly and retained by -ambardars.
(:) SUBSCRIPTIONS TO SER2ICE AND OTHER PRO2IDENT FUNDS
'.!# Subscription to a Ser$ice or 1ro$ident ,und of 2o$ernment can be
recei$ed from such 2o$ernment ser$ants as are either re*uired or
permitted by the rules of the ,und to subscribe to it the reco$eries being
made ordinarily by deductions from pay bills or in cash if tendered at
Treasury at the prescribed rates.
2.19 +eleted.
2 PROCEDURE AT TREASURIES OF 7HICH THE BUSINESS IS
CONDUCTED BY THE BANK
#e%er!1
.
55
'.'; %n places )here the treasury business is conducted by the Bank
the memorandum must e.cept )hen other)ise pro$ided be presented to
the Treasury 6fficer )ho )ill enface it )ith an order to the Bank to
recei$e the money and to grant a receipt. 3emoranda for sums less than
Rs. <;; may ho)e$er be enfaced by the Treasury Accountant.
RE2ENUE RECEIPTS
'.'! Any one )ho has money to pay on account of 2o$ernment )ill
tender the amount at the office of the (ollector accompanied by a chalan
or memorandum in form S.T.R 4 in duplicate 9)hich if necessary )ill be
prepared in the office: The officer entrusted )ith the duty of e.amining the
chalans )ill after e.amination enter the chalan in the appropriate register
of chalans issued and )ill )rite on both original and duplicate the )ord
?correct@. He )ill then affi. his initials to the challan )ith the date specify
the head of account and return original and duplicate to the payer )ho
)ill proceed )ith them to the Bank. There the money )ill be recei$ed and
credited to the proper head of account and an ackno)ledgment granted
to the payer in the original challan the duplicate being retained by the
Bank and for)arded to the (ollector )ith the daily account. (hallans are
$alid only for such time not e.ceeding ten days as may be fi.ed by the
(ollector> if they are presented after the allotted time the money )ill not
be recei$ed by the Bank until they are re$alidated by the (ollector.
This rule also applies to receipts in respect of -ocal ,unds and
deposits.
Exception I.
The amount of ta. under the 1un5ab Erban %mmo$able 1roperty Ta. Act !"4;
or under the 1un5ab 2eneral Sales Ta. Act !"4! may be paid by the assesses
direct into the bank accompanied by a chalan in triplicate in form % to the 1un5ab
Erban %mmo$able 1roperty Ta. Rules !"4! or in form S.T.R. 6 appended to the
1un5ab 2eneral Sales Ta. Rules !"4/ as the case may be duly $erified by the
assessing authority )ho shall also indicate the head to )hich the ta. is to be
credited. 6ne part of the chalan shall be handed to the person making the
payment as a receipt and the duplicate )ith the original shall be for)arded to the
Treasury 6fficer concerned )ho shall retain the duplicate and transmit the
original to the assessing authority.
Exception 2.
The amount of rent for temporary culti$ation or sale proceeds of agricultural land
in the 8ili Bar and Ha$eli 1ro5ect (olonies may be paid by the lessees and
auction purchasers respecti$ely direct into the Bank accompanied by a chalan
.
56
in triplicate duly filled in by the (olony 6fficer )hich shall also indicate the
correct head of account to )hich the rent or sale proceeds are to be credited.
6ne part of the chalan shall be returned to the person making the payment as a
receipt and the duplicate )ith the original shall be for)arded to the Treasury
6fficer concerned )ho shall retain the duplicate and transmit the original to the
(olony 6fficer.
'.'' (he*ues on local banks )ill be accepted in payment of
2o$ernment dues or in settlement of other transactions in accordance )ith the
rule '.<. The preliminary ackno)ledgment for the receipt of the che*ues )ill be
in the form belo)= 7
?Recei$ed (he*ue 8oJJJJ.for RupeesJJJJJ..dra)n
onJJJJJ Bank on account of 777777777777777777as per chalan 8o.77777777777.@
There )ill be a daily clearance of che*ues accepted and
transactions )ill be included in the daily account submitted to the Treasury. %f a
che*ue is dishonored by the bank concerned on presentation the fact )ill be
reported at once to the payer )ith demand for payment in cash.
RECEIPTS OF PUBLIC OFFICERS
'.'/ (ash receipts and deposits of the +epartments named belo) )ill
be recei$ed at the Bank in accordance )ith the special rules specified against
each=7
R)1e0.
,orest. '.!4 to '.!6
1ublic Corks. '.!; to '.!/
,orms )ill by supplied to the Bank by the (ollector.
Any monthly comparison of receipts bet)een the departmental and
Treasury 6fficers )ill be certified by the Treasury 6fficer under the rule '.'<
belo).
'.'4 %n the case of all other departments fines forefeitures and other
miscellaneous receipts of the public officers )ill be for)arded by them daily to
the Bank )ith a chalan in duplicate describing the se$eral items and the heads
under )hich they should appear in the accounts. 6ne copy of the chalan )ill as
directed in rule '.'! be retained by the Bank and for)arded )ith the accounts of
the day to the Treasury and the other returned receipted to the public officer for
record in this office.
Noe5 4 The original chalan may be in the form of a book sent daily for signature.
AD2ICES AND CERTIFICATES
.
57
'.'< The ad$ice of receipts of payment )hich according to any rule
ha$e to be sent to public officer or departments and consolidated receipts or
certificates of receipts or payment re*uired by any rule to be gi$en to any public
officer or department should be prepared in the Treasury and not in the Bank as
the point to be ad$ised or certified is not that the money has been recei$ed or
paid at the Bank but that the receipt or payment has entered the treasury
accounts.
TREASURY RETURNS
'.'6 All Treasury returns )ith the e.ception of those the Bank is
instructed to furnish under e.press orders of the Accountant 2eneralA +irector
Audit and Accounts 9Corks: should be prepared in the Treasury and not in the
Bank.
2I PROCEDURE AT SUB4TREASURIES
'.'0 The procedure in regard to the receipt of money at +istrict
Treasuries is generally applicable to Sub7Treasuries also.
.
58
CHAPTER III
CUSTODY OF /ONEYS RELATIN# TO OR STANDIN# IN THE
CONSOLIDATED FUND OR THE PUBLIC ACCOUNT OF THE PRO2INCE
(ORDERS ISSUED UNDER TREASURY RULES II)
I CUSTODY OF /ONEYS RELATIN# TO THE CONSOLIDATED FUND OR
THE PUBLIC ACCOUNT OF THE PRO2INCE
(,) #ENERAL
/.! 1ublic money in the custody of a department or office 9other than a
Treasury for )hich see rule /.!; et se*: should as a rule be kept in strong
treasure chests and secured by to) locks of different patterns. %n the absence of
any precise orders form 2o$ernment the heads of the office in charge of the
chest should make such arrangements for the custody of the key and the proper
disbursement of all moneys as he considers re*uisite. All the keys of the same
lock must e.cept )here the procedure prescribed in the note to this paragraph
is adopted be kept in the same personIs custody and as a general rule the
keys of the one lock should be kept apart from the keys of the other lock and in
a different personIs custody )hen practicable. Chen there is a 1olice guard the
official in charge of the guard should usually be the custodian of one set of keys.
The chest should ne$er be opened )ithout both custodians being present. The
official in charge of the guard should al)ays be present )hen a treasure chest is
opened and until it is again locked. Chene$er cashor is attached to an office the
keys of one of the locks of the treasure chest )ill necessarily remain in his
possession.
Noe5 4 The duplicate keys of each chest should be placed under the seal of the officer7
in7charge in the custody of the Treasury 6fficer. A duplicate keysI register should be maintained
and once a year in the month of July the keys should be sent for e.amination and returned
under fresh seal a note being made in the register that they ha$e been found correct.
/.' 8o department may re*uire that funds pertaing to it may be kept
apart form the general treasury balance M$ide Treasury Rule 0 9%:N or be recei$ed
for safe custody and kept out of account or be recei$ed at all e.cept under the
ordinary rules.
,or the deposit in the Treasury of 9i: cash chests of departments
and 9ii: bullion 5e)ellery and other $aluables 9such as promissory notes security
deposits duplicate keys title deeds etc.: coming into the hands of a
2o$ernment ser$ant in his official capacity see 1un5ab ,inancial Rules.
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59
/./ The handling of cash 9including the encashment of che*ues and
bills: should be entrusted to a responsible clerk )ho should be re*uired to gi$e
ade*uate security. 9See rule /.< belo): %n no case should a peon be employed
to fetch or carry money. Chen it is absolutely necessary to employ an inferior
ser$ant for this purpose men of some length of ser$ice and pro$ed
trust)orthiness should only be selected and in all cases )hen the amount to be
handled is large more than one messenger should be employed.
Noe0
%. (ashiers may be appointed )hene$er in the opinion of the 2o$ernment the
cash transactions of an office di$ision or sub7di$ision are sufficiently e.tensi$e to re*uire it.
'. %n the case of 1ublic Corks +epartment one cashier may make the cash
payments of t)o or more sub7di$isions or throughout the )hole of a di$ision )here$er such an
arrangement is found to be practicable.
/. A 2o$ernment ser$ant )ho handles 2o$ernment money should not e.cept )ith
the special sanction of the head of the office be allo)ed to handle also in his official capacity
money )hich does not belong to 2o$ernment 9See Rule /.4 belo):. Chen under any special
sanction a 2o$ernment ser$ant deals )ith both 2o$ernment and non72o$ernment money the
2o$ernment money should be kept in a cash bo. separate from the non72o$ernment money and
the transactions relating to the latter should be accounted for in a separate set of books and kept
entirely out of 2o$ernment Account.
4. The cashiers and clerks deputed to recei$e payments form the Treasuries the
Banks and the 1re7audit (ounter of the office of the Accountant 2eneral shall be supplied )ith
identification cards bearing their duly attested signatures and photographs. These cards shall
remain in the safe custody of the dra)ing officers and )ill be gi$en to the person concerned only
)hen he is deputed to obtain payments.
/.4 Chere a 2o$ernment ser$ant recei$es from non72o$ernment
sources sums of money for disbursement as for e.ample amounts representing
a)ards form the Ouaid7e7A&am Relief ,und or estates of deceased soldiers
though the money is not sub5ect to the ordinary rules go$erning the custody etc
of 2o$ernment funds such 2o$ernment ser$ant is personally responsible for its
custody and disbursement and he must not entrust the )ork of disbursement
entirely to a subordinate member of his office staff.
(,,) SECURITY DEPOSITS
3.5 (ashier storekeepers sub7storekeepers clerks temporary
subordinates and other classes of establishment entrusted )ith the
receipt and custody of cash or stores or )ho are re*uired to handle
money may be re*uired to furnish security the amount being regulated
)ith reference to the amount of cash )hich is in the hands of the
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60
indi$iduals from time to time or according to the circumstances and local
conditions in each case under the sanction in the case of the 1ublic
Corks +epartment of the (hief Engineer or a Superintending Engineer
and in the case of other (i$il +epartments of the head of the department
concerned. The amount of security shall not in any case be less than !;
per cent of the ma.imum amount of cash that is likely to be in the hands
of such 2o$ernment ser$ants e.cept that in the case of the 1.C.+. staff
the pro$isions of paragraph !.!<4 of the 1un5ab 1.C.+. (ode '
nd
Edition
)ill apply.
/.6 9a: The security should be taken either in cash or in one of the
forms of interest bearing securities mentioned in clause 9b: belo) or in
fidelity policies in$ol$ing the payments of a small monthly premium. Chen
the security is taken in cash the authorities mentioned in rule /.< abo$e
shall determine )hether the amount shall be paid in a lump sum or in
installments or by deduction from pay.
Noe5 4 2o$ernment ser$ants holding substanti$e appointments need not furnish any
security )hen they officiate in appointments in )hich security is generally taken and )hich do not
e.tend beyond 6 months. Security should ho)e$er be taken form clerks and other subordinates
)ho do not hold substanti$e appointments under 2o$ernment )hen they are appointed in posts
in )hich security is generally taken.
9b: The recogni&ed forms of %nterest7bearing Securities and the rules
to )hich they are sub5ect are gi$en belo)= 7
9i: 2o$ernment Securities other the
1ost 6ffice <7Pear (ash
(ertificates.
Ender the rules in chapter %G of the
2o$ernment Securities 3anual as applicable
to 1akistan.
9ii: 3unicipal +ebentures and 1ort
Trust Bonds.
Ender the rules in chapter %G of the
2o$ernment Securities 3anual as applicable
to 1akistan. .
9iii: 1ost 6ffice <7Pear (ash
(ertificates.
Ender the rules for (ash (ertificates and
Sa$ings Bank Accounts issued by the 1ost
6ffice.
9i$: 1ost 6ffice Sa$ings Bank 1ass
Books.
Ender the rules for (ash (ertificates and
Sa$ings Bank Accounts issued by the 1ost
6ffice.
9$: 8ational Sa$ing (ertificate Ender the rules for the 8ational Sa$ing
(ertificates issued by 1ost 6ffice.
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61
NOTE5 4 2o$ernment papers tendered as securities should be taken at their market $alue
at the time of deposit sub5ect to the follo)ing conditions= 7
!. The amount of 2o$ernment paper taken shall be such that its market $alue at
the time of acceptance is not less than the amount for )hich security is re*uired.
'. Chen o)ing to depreciation in the market $alue of 2o$ernment paper its
market $alue is less than the amount of the security re*uired by more than Rs.
!;; further security shall be taken to co$er the difference.
/. Chen o)ing to appreciation in the market $alue of 2o$ernment paper its
market $alue e.ceeds the amount of the security re*uired by more than Rs. !;;
and the depositor asks that part of the 2o$ernment paper may be returned to
him to co$er this difference the re*uest shall be granted so far as this is
possible.
9c: Security deposits )hether made in cash or by an agreement in ,orm
S.T.R. 0 or S.T.R. 07A as the case may be setting forth the conditions under
)hich the security is held and may be ultimately refunded or appropriated.
NOTE5 4 The e.isting stereo %.B. forms 8os. 0< and 0# in force in the %rrigation Branch
should continue to be used for cashiers and temporary o$erseers. The period regarding retention
of security deposits after a 2o$ernment ser$antIs *uital of ser$ice transfer etc should continue
in the case of the %rrigation Branch to be ?si. months@ instead of ? / months@.
/.0 Security deposits lodged in the 1ost 6ffice Sa$ings Bank should be
hypothecated to the Head of the 6ffice. The Bank 1ass Books should remain in
the custody of the 2o$ernment ser$ant to )hom the deposits are pledged.
!. All the 1ass Books should be sent to the 1ost 6ffice in September each year in
order that the necessary entries on account of interest may by made in them.
/.# (ash deposits may be con$erted at the cost of the depositor into
one or more of the forms of interest bearing securities pro$ided=7
9i: that the depositor has e.pressly desired this in )riting and>
9ii: that the acceptance of the ne) form of security is permissible
under the rules as )ell as under the terms of the agreement or
bond.
!. (ash )hich has actually been recei$ed or reco$ered may be con$erted e$en
though the full amount of the deposit )hich is being paid in installments has not yet been
reali&ed.
/." Cithout the special orders of competent authority no security
deposit should be repaid or re7transferred to the depositor or other)ise
disposed of e.cept in accordance )ith the terms of his agreement or bond.
!. The depositorIs ackno)ledgement should be obtained in all cases of security
returned. Chen an interest bearing security is returned or re7transferred the ackno)ledgement
should set forth the full particulars of the security.
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62
II CUSTODY OF /ONEYS STANDIN# IN THE CONSOLIDATED FUND
OR THE PUBLIC ACCOUNT OF THE PRO2INCE
(,) TREASURY BALANCE
/.!; The money held in a Treasury is usually di$ided into t)o parts $i&=
!. The balance relating to the (onsolidated ,und or the 1ublic
Account of the 1ro$ince>
'. The currency chest balance.
Rules /.!! to /.'; apply to the balance of the (onsolidated ,und
or the 1ublic Account of the 1ro$ince and rule /.'! to (urrency (hest Balance.
NOTE5 4 3oney of the small coin depot )here such a depot is located at a Treasury is
kept entirely separate from the treasury and currency chest balances. The procedure for the
custody and $erification of balances in these depots is regulated by the rules issued by the
,ederal 2o$ernment in that behalf.
(,,) THE TREASURER
/.!! 9a: The Treasurer is responsible for the handling of the money at a
Treasury. %t is the duty of the Head of the +istrict to see that he furnishes
sufficient security to protect 2o$ernment against loss due to his negligence or
fraud.
9b: The TreasurerIs security bond should be dra)n in one or the other
of the follo)ing forms= 7
9i: %f 2o$ernment promissory notes e.clusi$ely are pledged as
security in form S.T.R. #.
9ii: %f landed or immo$able property alone is pledged as security in
form S.T.R. ".
9iii: %f security taken consists partly of 2o$ernment paper and partly
of immo$able property in both ,orm S.T.R. # and S.T.R. ".
NOTE5 4 The +i$isional Treasurer -ahore has been specially e.empted form furnishing
t)o personal sureties and the amendments made in forms S.T.R. # and " are indicated in forms
S.T.R. !! and !'.
9c: The promissory notes lodged as security may be returned after si.
months from the date of $acation of office by a Treasurer but the bond should
be retained permanently or until it is certain that there is no necessity for keeping
it any longer.
/.!' To guard against the risk of un7current or counterfeit coin being
substituted in a Treasury for good coin presented by the public or recei$ed in
remittance shroffs and potedars or other officials )ho handle coin in Treasuries
should on arri$al for the dayIs )ork gi$e up to the Treasurer or a responsible
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63
subordinate to )hom the Treasurer may delegate the duty all coin carried )ith
them at the time. This coin should be restored )hen the men are lea$ing office at
the close of the dayIs )ork.
(,,,) TREASURY STRON# ROO/
/.!/ The follo)ing are the rules regarding the security of strong rooms= 7
9a: Cithout the special permission of the 2o$ernment no place shall be
used as a strong room unless it is first certified to be secure and fit for
use as such by an officer of the 1ublic Corks +epartment not belo)
the rank of an E.ecuti$e Engineer. The inspecting officer in certifying
to the suitability of the room may prescribe any necessary conditions
as to the manner of storing the coins or treasure such as ?that it must
not be piled on trestles but must be in bo.es= that no bags or bo.es
be placed )ithin a prescribed distance of the )all or in any particular
part of the room@. The inspecting officer must specially e.amine the
condition of any of the enclosing )alls )hich are so situated that they
are not on the outside under obser$ation of the guard.
9b: E.isting strong rooms )ill be inspected annually by the E.ecuti$e
Engineer or by an e.perienced Assistant Engineer or an Epper
Subordinate holding sub7di$isional charge deputed by the E.ecuti$e
Engineer for the purpose.
%f in any district the Treasury building is under the control of the
+istrict Board the +istrict Engineer may be ordered to under7take the
annual inspections.
The inspecting officer )ill grant a certificate of safely and it is the duty
of the Treasury 6fficer to obtain such a certigcate annually.
9c: The +istrict Superintendent of 1olice shall record an order prescribing the
positions of the entries and may also re*uire additional precautions to
be taken in the strengthening of fastenings burning of lights etc. but
the responsibility for the security of the building and its fi.tures shall
remain )ith the E.ecuti$e Engineer and that for the security of chests
and other treasury furniture not being part of the building or fi.tures
shall remain )ith the 6fficer7 in7 charge of the Treasury.
9d: A copy of the inspecting officerIs certificate and of the +istrict
SuperintendentIs order shall be hung at a conspicuous place )ithin the
strong room. %t is the duty of the 6fficer7 in7 charge of the Treasury to
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64
see that any conditions as to the manner of storage stated in these
documents are complied )ith.
9e: The doors and )indo)s of the strong room shall remain permanently
closed and locked e.cept during the time necessary for mo$ing coin
or other $aluables into or out of it. The 6fficer in7charge must be
personally present during the )hole time bet)een the opening and
shutting of the strong room.
9f: As an e.ception to the last rule the opening of shutters is permitted
during office hours in an aporture )hich is other)ise barred if it is
necessary for the admission of light or air to any other part of the
building pro$ided that coin or $aluables remain securely packed under
lock and key.
(I2) STORIN# OF TREASURE
/.!4 The follo)ing procedure should be follo)ing before money
recei$ed at a Treasury is put a)ay after e.amination= 7
Co,%5 4 (oins should be made up in bags of uniform si&e 9Rs. !;; Rs. <;; Rs.
!;;; or Rs. ';;; as estimated to be most con$enient for local conditions but
one of these si&es must be selected and adhered to:. A slip in form S.T.R !/
sho)ing the description and details of the contents and signed by the person
)ho has counted and e.amined them should be placed in each bag. The bags
should then be tied up )ith string.
Noe05 4 8ote should be made up in bundles of !;; each for each denomination
any balance of less than !;; forming a separate bundle. Each bundle should
then be stitched )ith a label in form S.T.R !4 at the top sho)ing the
denomination and number of the notes and signed by the person by )hom they
ha$e been counted and e.amined.
/.!< The follo)ing are authori&ed methods of storing coins in strong
rooms in Treasuries= 7
9!: %n bags of uniform contents placed in strong iron bo.es or safes or
)ooden chests build recesses or )ells each of )hich has t)o
independent locks both of )hich must be opened before access is
obtained to the contents. 6ne of the keys should remain in charge of
the rescuer the other in that of the officer in7charge> or
9': %n bags of uniform contents piled upon trestles. This method is not
admissible unless e$ery door )indo) drain skylight $entilator or
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65
other aperture in the )alls of the strong7 room are so closed as to
pre$ent the insertion of any rod or instrument )ithin the room.
9/: Temporarily in bo.es prepared for remittance in the manner
prescribed in rule <.'0.
NOTE5 4 2old coin must be kept in a separate safe or chest.
/.!6 All notes should be stored separately form coin in a tin bo. or other
receptacle designed to protect them from the in5ury by damp insects etc. They
should be kept in bundles of not more than !;; notes each each bundle
containing notes of one denomination only.
/.!0 The bulk of the treasury balance remains under double locks one
key being held by the Treasury 6fficer and the other by the Treasurer. The
Treasurer holds in his separate custody a sum sufficient for the con$enient
transaction of the 2o$ernment business together )ith the $alue of stamps
opium etc. in his sole custody must not be larger than the security gi$en by him.
The sum so held should be seen and roughly $erified by the Treasury 6fficer
e$ery day to see that the amount of security is not e.ceeded. 3oney stamps
and opium in the sole custody of the Treasurer should be placed for safe custody
each night in the $aults under double lock.
NOTE5 4 The rules for the custody of duplicate keys of treasury strong rooms and chests
are gi$en in (hapter %%% of the 1un5ab ,inancial Rules.
/.!# The follo)ing rules must be carefully obser$ed in recei$ing money
into or gi$ing it out from double7lock= 7
9!: %n recei$ing coin into double lock the Treasury 6fficer should cause
the contents of each bag to be emptied into the scale )eighed and
poured into another bag )hich should be tied up in his presence )ith
the slip in form. S.T.R. !/ placed inside it. The bags thus tested
should then be counted into the chest.
9': %n recei$ing notes into double lock the Treasury 6fficer should count
the notes in each bundle and satisfy himself that the notes are all of
the alleged $alue i.e. that a note of a lo)er denomination has not
been included in a bundle for a higher denomination and sign the lable
as a token of this $erification. The bundles thus tested should then be
counted into the chest.
%n the case of fresh notes of the Rs. !; and Rs. < denominations
recei$ed in a remittance form the (urrency 6fficer the detailed check
may be confined to one bundle in e$ery ten taken at random.
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66
9/: 8otes may be gi$en out of double lock by counting the number of
bundles.
94: +eleted.
9<: E$ery amount passed into or passed out of double lock should be
registered in form S.T.R. !< 9TreasurerIs +aily Balance Sheet: at the
time by the 6fficer7in7charge )ith his o)n hand and a memorandum
should be kept in each chest sho)ing its contents.
96: The lines in form S.T.R. !< should be printed )ide apart so as to admit
t)o or three entries against each in the rare cases )hen the same
kind of money is taken out than once the same day.
90: 3oney arri$ing form a distance too late in the day for e.amination may
be kept in sealed bags under double lock but only until the ne.t
)orking day the fact being recorded in the register of $aluables
prescribed in the 1un5ab ,inancial Rules.
/.!" As an alternati$e a separate register in form S.T.R !6 may be
maintained )ith the sanction of the (urrency 6fficer for recording in detail
the transactions in connection )ith the issues from and deposits into
double lock )here desired by the 6fficer7in7charge of any indi$idual
Treasury )hen he is satisfied that such transactions are numerous and
that a separate record is con$enient and desirable. Each transaction in
this register )ill be initialed at the time by the Treasury 6fficer but the
corresponding entries in the TreasurerIs daily balance sheet may be
made by the Treasurer.The Treasury 6fficerIs register should be kept in
the strong room and at the end of each day the Treasury 6fficer should
carefully check 9and attest by his initials: the double lock entries in the
TreasurerIs daily balance sheet by comparison )ith those in his o)n
book.
/.'; +eleted.
/.'! ,or the rules go$erning the safe custody and $erification of the
currency chest balances and the maintenance of their accounts see
(hapter B%%%.
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67
CHAPTER I2
7ITHDRA7AL OF /ONEY FRO/ THE CONSOLIDATED FUND OR
THE PUBLIC ACCOUNT OF THE PRO2INCE
SECTION I
PROCEDURE FOR DRA7IN# /ONEY FRO/ TREASURIES
9Rules issued under Treasury Rule !6:.
I #ENERAL INSTRUCTIONS
(,) INTRODUCTORY
4.! 3oney may be dra)n from Treasuries in t)o )ays namely 9i: by
bills or as they are termed in the Treasury ?$ouchers@ and 9ii: by che*ues.
(,,) #O2ERN/ENT SER2ANTS AUTHORIDED TO DRA7 /ONEY
BY BILLS
4.' E.cept as pro$ided in this rule and in rules 4./ 4.4 and 4.'/ belo)
2o$ernment Ser$ants sho)n as disbursing officers in column / of the table in
1art %% of Appendi. ?+@ to the 1un5ab Budget 3anual may dra) money by bills on
account of charges falling under minor heads sub7heads etc. named against
them in column ' ibid.
6fficers can dra) money by bills on account of their o)n and
allo)ances etc.
To a$oid abnormal delay in payments in any 1ublic Corks Sub7
+i$ision the 2o$ernment may in consultation )ith the Accountant72eneral
authori&e the pay tra$eling allo)ance and contingent bills of that Sub7+i$ision to
be dra)n by the Sub7+i$ision on his o)n responsibility instead of the +i$isional
6fficer.
(,,,) PAY/ENTS TO PERSONS NOT IN #O2ERN/ENT SER2ICE
4./ Chen a person not in the 2o$ernment ser$ice claims payment for
)ork done ser$ice rendered or articles supplied the Treasury 6fficer should
re*uire= 7
9a: the submission of the claim by the head of the department or
other responsible 2o$ernment ser$ant under )hose immediate
order the ser$ice )as done or the e*ui$alent )as gi$en for
)hich payment is demanded>
9b: failing the abo$e in cases )hen it may be necessary to pay the
amount of bill dra)n by a person not in the 2o$ernment
ser$ices and also )hen the authority of the head of the
.
68
department or responsible officer is insufficient an order form
the Accountant72eneral should be sought by furnishing that
officer )ith any necessary particulars for obtaining the sanction
of 2o$ernment should such be needed>
9c: and in any e$ent if a bill be dra)n by person not in the
go$ernment ser$ice the Treasury 6fficer should use special
precautions of the (ollector )ho must be e.pected to assume
the responsibility of his position> and he )ould doubtless be
supported by 2o$ernment if he can sho) that he has e.ercised
a proper amount of care and discretion in the matter. Chen this
necessity occurs ho)e$er he should immediately report the
fact to the Accountant72eneral.
NOTE I5 4 The Treasury 6fficer should at the time of making payments to non7
officials either on behalf of 2o$ernment or any local authority on account of fees commission
remuneration or of re)ard of any kind communicate the fact )ith the address of the payees to
the %ncome Ta. 6fficer concerned if the amount of payment is not less than Rs. '<;A7
NOTE 65 4 1ayments due to contractors may be made to financing banks instead of
direct to contractors pro$ided that the +epartment concerned obtains 9!: an authori&ation from
the contractor in the form of a legally $alid document like the po)er of attorney or transfer deed
conferring authority on the Bank to recei$e payment and 9': The contractorIs o)n acceptance of
the correctness of the accounts made out as being due to him by 2o$ernment or his signature
gi$en by the Bank holding a po)er of attorney or transfer deed from the contractor constitute a
full and sufficient discharge for the payment contractors should )here possible be induced to
present their bills duly receipted and discharged through their Bankers.
4.4 2rants7in7aid and scholarships may be dra)n on bills by the
persons not being 2o$ernment Ser$ants )ho ha$e been designated by name
or office in the order sanctioning the grant.
Educational scholarships grants7in7aid to local bodies religious
charitable or educational insinuations etc contributions to public e.hibitions and
fairs and compensation to 2o$ernment Ser$ants for accidental losses etc
sanctioned by the 2o$ernment should be disbursed at the Treasury only under
the authority of the Accountant72eneral but )hen such e.penditure is
sanctioned by subordinate authorities under the po)ers delegated to them the
Treasury 6fficer may make disbursements on the authority of such sanctions.
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69
(,$) INSTRUCTIONS RE#ARDIN# PRESENTATION OF BILLS AT
TREASURY
4.< Any person ha$ing a claim against 2o$ernment )ill present his
$oucher duly receipted and stamped at the Treasury. Enless specially pro$ided
for no bills may be paid at a Sub7Treasury )ithout being first submitted to and
payment directed by the Treasury 6fficer.
!. Chere Sub7Treasuries ha$e been permitted to cash certain classes of bills )ithout
reference to the Treasury 6fficer 9see e.ceptions belo): the payment of such bills
should not e.cept under special arrangements and on particular occasions be
allo)ed at the Treasury also.
2. Chen a dra)ing officer at the head*uarters )ishes to ha$e the pay of his
subordinates to be disbursed at a Sub7Treasury or to make other ser$ice payments
at a Sub7Treasury he may obtain form the +istrict Treasury a cash order or a
Tahsildari letter of credit according as the payment is to be made in one or more
installments. The issue of cash orders bet)een places at )hich there are offices of
the Bank has been discontinued and the Bank issues a demand draft in lieu of the
cash order. (ash orders and Tahsildari letters of credit lapse on /;
th
June or on the
last )orking day of the third month after the month of issue )hiche$er date is earlier
the charges they represent being cancelled and ad5usted 9See 1un5ab ,inancial
Rules:.
%f payment is subse*uently claimed the claimant should for)ard the lapsed cash
order or letter of credit as the case may be to the Treasury 6fficer )ho )ill arrange
for the payment a note being made against the entry concerned in the treasury
records so as to pre$ent a second repayment.
E3CEPTIONS5 4I The follo)ing classes of payments may be made direct form
Sub7Treasuries generally= 7
9!: +iscount on the sale of stamps>
9': 1ensions in cases in )hich the 1ension 1ayment 6rders or descripti$e
rolls ha$e been transferred by the (ollector for payment at the Sub7
Treasury>
9/: 1ayments to the follo)ing +epartments7under Subsidiary Treasury
Rules *uoted against them= 7
9a: ,orest +epartment 9rule 4.06:
9b: 1ublic Corks +epartment 9rules 4.#/ and 4.";:
9c:3unicipalities 8otified Areas Small To)n (ommittee etc. 9rule 4.!44:
9': Ser$ice postage stamps may be issued direct form Sub7Treasuries
on the presentation of the bills.
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70
9/: Re71ayment of Re$enue +eposits recei$ed direct at Sub7Treasuries
under the orders of the Tehsildar and in case of ci$il and criminal courts
deposits of courts situated )ithin the Tehsil.
9': The follo)ing Sub7Treasuries ha$e been permitted to make direct
payments of the particular classes of bills specified against each= 7
(1) S)+4Tre!0)r" ! C()%,!% The salary and other bills of the
headmistresses 2o$ernment 8ormal School for Coman (hunian
2o$ernment 2irls 3iddle School (hunian and Headmaster
2o$ernment High School (hunian.
9': +eleted.
9/: Bills of the 2o$ernment High School at 1ind +adan Fhan and
Talagang may be paid at the 1ind +adan Fhan and Talagang Sub7
Treasuries respecti$ely.
94: +eleted.
9<: 1ay and other bills of the 2o$ernment High School 2o$ernment 2irls
High School and the 2o$ernment (ollege (hak)al may be encashed
at the (hak)al Sub7Treasury.
96: +eleted.
90: The salary and other bills of 2o$ernment High and 2o$ernment 2irls
High Schools 3urree may be paid at 3urree Sub7Treasury.
(8) S)+4Tre!0)r" ! F!e(*!%@ = 7 1ay and other bills of the
Headmaster 2o$ernment High School ,ateh5ang.
9": Bills of the Headmaster 2o$ernment High School 1indigheb may be
paid at the 1indigheb Sub7Treasury.
(10) S)+4Tre!0)r" ! K!()! = 7 1ay and other bills of the Headmaster
2o$ernment High School Fahuta and Headmistress 2o$ernment
2irls 3iddle School Fahuta.
(11) S)+4Tre!0)r,e0 ! (,) P,%? D!?!% K(!%. (,,) R!*!%-)r !%? (,,,)
K()0(!+= 7 Bills of the (entral E.cise and -and (ustoms
+epartment and the che*ue dra)n by their +i$isional 6fficers.
9!': The salary and other bills of 2o$ernment High School lsakhel be paid
at %sakhel Sub7Treasury.
(13) S)+4Tre!0)r" ! B(!EE!r = 7 1ay and other bills of the Headmaster
2o$ernment High School Bhakkar.
(14) S)+4Tre!0)r" ! K(!%eA!1 = 7 1ay and other bills of the 1robation
6fficer Fhane)al.
.
71
9!<: +eleted.
4. A Transit Register may be introduced for preferring the bills of all
types 9$i&.= 1ay Tra$eling allo)ance and (ontingent: at the 1re7Audit (ounter of
Audit 6ffices as )ell as TreasuriesASub7Treasuries. A specimen of the Transit
Register is gi$en in form S.T.R. '<.
NOTE I5 4 Bouchers passed by the +istrict Treasury 6fficer for payment at a Sub7
Treasury may be incorporated in the accounts of the +istrict under the signature of the
Accountant> all other $ouchers should be incorporated under the signature of the Treasury
6fficer.
NOTE 65 4 Sub5ect to the pro$isions of other rules in this or in any other Hand Book
regarding the currency of specific classes of $ouchers and che*ue the pay order gi$en by a
Treasury 6fficer on a $oucher passed for payment at a Sub7Treasury remains current for one
month only.
TREASURIES OF 7HICH THE BUSINESS IS CONDUCTED BY THE BANK
4.6 At places )here 2o$ernment Treasury business is conducted by
the Bank all payments )ith certain e.ceptions are made at the Telegraphic
Transfers State Bank 2o$ernment drafts and State Bank drafts and che*ues
are presented direct at the bank but other $ouchers of bills should first be
presented at the Treasury e.cept at -ahore )here such $ouchers are for the
most part submitted to the Accountant72eneral for pre7audit and are paid by
che*ues upon the bank issued by the Accountant 2eneral in fa$our of the
payee. (he*ues issued in the Bank at out7stations in final payment of 2eneral
1ro$ident ,und +eposit of a subscriber should al)ays be sent to the Treasury
6fficer concerned for deli$ery to the payee after proper identification.
NOTE5 4 The detailed procedure in making payments follo)ed by Treasuries
banking )ith the Bank is contained in Rules. 4. !<6 to 4.!6<.
($) #ENERAL INSTRUCTIONS RE#ARDIN# PREPARATION AND FOR/
OF 2OUCHERS
4.0 The follo)ing general instructions regarding the preparation and
form of $ouchers should also be obser$ed= 7
9a: 1rinted forms of $ouchers in Erdu should be adopted as much as
possible> but )hen from any circumstance a $ernacular 9other than Erdu:
$oucher is una$oidably necessary a bilingual form should be used.
9b: Chen the use of a purely $ernacular 9other than Erdu: account or
$oucher is una$oidable a brief abstract should be endorsed in Erdu under the
signature of the preferring 2o$ernment ser$ant stating the amount the name of
the payee and the nature of the payment.
.
72
NOTE5 4 The Eni$ersal forms used for Treasury and Accounts purposes
)hich are printed in English only should be filled in English but those in
bilingual should be filled in Erdu only. This does not ho)e$er co$er periodical
reports.
9c: All $ouchers should be prepared in printed forms but )here these
are not a$ailable they may also be prepared in type )ritten forms.
These should be filled in ink or type )ritten. Chate$er forms be
adopted the $ouchers must in$ariably be signed in ink. The
amount of each $oucher should as far as )hole rupees are
concerned be )ritten in )ords as )ell as in figures. The amount of
paisas may al)ays ho)e$er be )ritten in figures after the )ords
stating the number of rupees but in case of there being no paisas
the )ord ?only@ should be inserted after the number of )hole
rupees and care should be taken to lea$e no space for
interpolation as in the follo)ing e.amples= 7
?Rupees t)enty7si. only@ ?Rupees t)enty7fi$e A<; 1aisas@.
9d: All corrections and alterations in the total of a $oucher should be
attested by the dated initials of the person signing the receipt as
many times as such corrections and alterations are made> any
corrections or alterations in the orders of payment must be attested
in the same )ay by the Treasury 6fficer. 8o documents bearing an
erasure can be accepted and payments dra)n by Treasury
6fficers on the Bank should be attested by their full signature.
9e: The complete accounts classification as sho)n in the statement of
appropriation communicated to him should be entered in the
$oucher by the +ra)ing 6fficer that is to say the ma5or and minor
heads sub7heads 9if any: and the primary unit of appropriation as
also the secondary unit if any is prescribed against )hich the
amount of the bill is to be debited. %f t)o primary or secondary units
are included in the same bill the amount under each unit should be
indicated. This should be done on all bills including those for ?1ay
of 6fficers@ and ?1ay of Establishment@. (are should be taken not
to include ?6ther Allo)ances and Honoraria@ in the same bills as
those for ?1ay of 6fficers@ or ?1ays of Establishment@. This
classification should also sho) )hether the e.penditure is $oted or
charged.
.
73
9f: (harges against t)o ma5or heads should not be included in one
$oucher but the Treasury 6fficer )ill not take e.ception to a $oucher
on this ground unless the items re*uire different action form him such
as entry in different registers. This order does not apply to the
allo)ances of an 6fficer or of an establishment as in such cases the
)hole of his allo)ances e$en if belonging to t)o or more ma5or heads
of account should be dra)n on a single bill if they are chargeable
)holly to the re$enues of the 1ro$ince.
9g: Enless the 2o$ernment has e.pressly authori&ed it in case of any
specified office no payment may be made on a $oucher or order
signed by a clerk instead of by the head of an office although in the
absence of the latter the clerk may be in the habit paid on $oucher or
order signed )ith a rubber or facsi mile stamp. Chen the signature on
a $oucher is gi$en by a mark or seal or thumb7impression it should be
attested by some kno)n person. Bernacular 9other than Erdu:
signatures must al)ays be transliterated into Erdu.
NOTE I5 4 The head of an office may authori&e any officer ser$ing
under him to sign a bill $oucher or order for him communicating his name and
specimen signatures to the Treasury. This )ill not ho)e$er relie$e the head of
the office in any )ay of his responsibility for the accuracy of the bill or for the
disposal of the money recei$ed in payment.
NOTE 65 4 %n the 1ublic Corks +epartment credit notes may be signed
by superintendents of (ircle 6fficers +i$isional head (lerks and 6$erseers in the
absence form head*uarters of the Superintending Engineer relie$e the Superintending
Engineer E.ecuti$e Engineer and Sub7+i$isional 6fficer in any )ay of the responsibility
for the accuracy of the credit notes.
9h: Bills re*uiring pre$ious countersignature should be returned unpaid if
presented )ithout such countersignature.
9i: Chen bills are presented on account of charges incurred under any
special orders the orders sanctioning the charge should be *uoted.
(opies of sanctions accompanying a bill must be duly certified by a
responsible officer not by a clerk.
95: The authority under )hich deductions are made in a bill should be
*uoted.
9k: +ates of payment should )hen possible be noted by the payees in
their ackno)ledgments in sub7$ouchers ac*uittance rolls etc. %f for
any reason such as illiteracy or the presentation of receipts in
.
74
anticipation of payment it is not possible for the dates of payment to
be noted by the payees the dates of actual payment should be noted
by +isbursing 6fficers on the documents under their initials either
separately for each payment or by groups as may be found
con$enient.
9l: Chen the +ra)ing 6fficer re*uires payment to be made through some
other person he must specifically endorse an order to pay to that
specified person. The position in regard to endorsements on a bill is
that 9a: one endorsement in fa$our of another party is admissible that
9b: the party to )hom the bill is payable can endorse to his banker or
to a messenger for collection only and that 9c: the banker can in turn
endorse to a messenger for collection only. Thus in all three
endorsements are admissible pro$ided that of the three one is to the
payeeIs banker and one is to a messenger for collection only. 9See
also rule 4.<6 infra:.
9m: %n cases in )hich the endorsement on a bill is unauthori&ed
incomplete or other)ise irregular the Treasury 6fficer should refuse
payment of the bill and return it to the person )ho presents it )ith a
memorandum e.plaining )hy payment is refused.
9n: Chen payment is desired )holly or partly in State Bank 2o$ernment
drafts a formal application for such drafts should accompany the bill
and the manner in )hich payment is desired should also be indicated
in the dra)erIs receipt on the bill.
9o: Chen it is desired that either the )hole or a part of the amount of a bill
should be remitted to a person or persons by postal money order the
bill should be accompanied by properly prepared money order form or
forms as the case may be. The amount of the money order as )ell as
the amount of commission due thereon should be sho)n as
deductions in the bill. The Treasury 6fficer )ill pass the bill for the net
amount credit the deductions by transfer to the 1ost 6ffice and send
the money order forms to the 1ost 6ffice together )ith a certificate on
each form to the effect that the amount of the money order )ith the fee
due thereon has been credited to the 1ost 6ffice by book transfer. 6n
obtaining the money order receipts the Treasury 6fficer )ill check
them )ith the amounts deducted form the bills and then transmit them
for record to the +ra)ing 6fficer concerned.
.
75
() E$ery bill should ha$e )ritten across it in )ords at right angle on the
top a sum in )hole rupee ne.t abo$e the amount for )hich the bill is
dra)n. ,or instance if bill is dra)n for Rs. !;".0< the cross entry
should be ?Under rupees one hundred and ten only@
($) STA/PIN# OF BILLS OR 2OUCHERS
4.# Receipts for all sums e.ceeding Rs. '; must be stamped unless
they are e.empt from stamp duty under the rules issued under the Stamp Act.
The follo)ing are some of the e.emptions= 7
9!: 9a: Receipts gi$en by or on behalf of 2o$ernment.
9b: Receipts on che*ues.
9c: Receipts for interest on 2o$ernment securities.
9d: Receipts for )ithdra)als form 2o$ernment Sa$ings Banks.
9e: Receipts on 1ostal 3oney 6rders.
9f: Receipts gi$en by a Rail)ay or an %nland Steamer (ompany for
payments made to it on account of freight and fares and for
incidental charges such as loading unloading deli$ery carriage
haulage )harfage demurrage etc.
9g: Receipts for any payment of money )ithout consideration such as
receipts for 2rants7in7aid bills and for fees paid to Barristers7at7
-a).
9h: Receipts gi$en by an opium culti$ator or his representati$e or by a
-ambardar or Fhattadar for money paid to him by 2o$ernment as
an ad$ance for the culti$ation of opium.
9i: Receipts for ad$ances made by 2o$ernment under the
AgriculturistsI -oans Act !##4 9Act G%% of !##4:.
95: Receipt for payments made by or on behalf of 2o$ernment in
States )hich acceded to 1akistan. But receipts and similar
documents presented in 1akistani territory by States acceded to
1akistan are re*uired to be duly stamped.
9k: Receipts gi$en by or on behalf of any society registered under the
(o7operati$e Societies Act or by an officer or member of any such
society and relating to the business of the society.
9l: Receipts gi$en for refund of fines ordered by (ourt of la).
Noe I5 4 (ash memoranda issued by tradesmen for sales against cash payment
are not treated as receipts )ithin the meaning of section ' 9'/: of the Stamp Act 9%% of !#"": and
need not be stamped e$en if the amount e.ceeds Rs. '; unless they contain an
.
76
ackno)ledgment of the receipt of money from the purchaser as named therein of the price of the
articles sold.
Noe 65 4 The net amount 9and not the gross amount: in$ol$ed after making all
deductions etc. in the bills should be taken into consideration for determining )hether a receipt
should be stamped or not.
Noe 95 4 %f a sum is retrenched from a bill and reco$ered but subse*uently
passed and redra)n the receipt for the latter payment )ill re*uire a receipt stamped if the
amount e.ceeds Rs. ';. %f the amount is disallo)ed on pre7audit and before the bill is paid then
it can be dra)n )ithout a stamped receipt if it should be subse*uently admitted. %n this case the
unstamped receipt must sho) that the amount dra)n on it forms part of the legally stamped bill
)hich )as retrenched.
9': All (he*ues State Bank ?2o$ernment@ drafts and State Bank drafts
are e.empt form stamp duty.
9/: 9See also the list of e.emptions in Schedule % or the Stamp Act.
4." The follo)ing documents do not come under any of the e.emptions
mentioned abo$e but are chargeable )ith stamp under the general rules= 7
9a: Receipt Mother than the receipts mentioned in 4.# 9!: 9f: dra)n by a
Rail)ay or by a 3unicipality.
Noe5 4 This rule applies also to receipts dra)n for claims the ad5ustment of
)hich may be made through account current.
9b: Receipts signed by a 2o$ernment officer as (hairman of a 3unicipality.
9c: Receipts Mother than those mentioned in rule 4.# 9!: 9g:N dra)n on
account of (antonment and other -ocal ,unds.
9d: Receipts for ad$ances taken by 2o$ernment officers in respect of
sums paid to them by 2o$ernment as ad$ances for the purchase of rail)ay
tickets.
9e: Receipts for amounts of emigrantsI money orders.
9f: Receipts for refund or repayment of deposits other than those
co$ered by rule 4.# 9!: 9k:.
Noe 1= 7 State Bank 2o$ernment drafts issued in fa$our of sepoys are recei$ed
by the +eputy (ommissioner but as all the payees are sometimes not present to recei$e
payment the un7disbursed portion is placed in deposit. 8o Stamp is re*uired on the $ouchers on
)hich the money is )ithdra)n.
Noe 6= 7 Bouchers for amounts in e.cess of Rs. '; dra)n from the Treasury out
of the SheriffIs petty account need not be stamped.
9g: Receipts on Ac*uittance Rolls of Establishment
9h: Receipts dra)n by the Accountant 2eneral or the Treasurer of
(haritable Endo)ments on account of interest on 3unicipal or 1ort
.
77
Trust debentures kept in his custody as ordinary Trust ,unds or
(haritable Endo)ments.
($,,) ELI/INATION OF FRACTION OF PAISA FRO/ #O2ERN/ENT
ACCOUNTS
4.!; 9!: E.cept as other)ise pro$ided in this rule all transactions of
the 2o$ernment shall be rounded off to the nearest paisa by omitting fraction not
e.ceeding half paisa and by treating as one paisa a fraction e.ceeding half
paisa.
9': 6nly the total amount payable or recei$able in a single
transaction shall be rounded off under sub7rule 9!: e.cept in the case of pay
allo)ance pension or tra$eling allo)ance in )hich case e$ery indi$idual item
shall be so rounded off.
9/: %n the case of emoluments of 2o$ernment Ser$ants and
pensioners fi.ed by statute and interest charges on public debt a fraction of the
paisa shall be rounded off to the ne.t higher paisa.
94: Receipts of re$enue )hich are fi.ed by or under any la) or
are specially e.empted by the 2o$ernment from the operation of this rule the
rounding off shall be made in accordance )ith the pro$isions of the rele$ant la).
($,,,) ERASURES
4.!! Erasures and o$er)riting in any bill or $oucher are absolutely
forbidden> if any correction be necessary the incorrect entry should be cancelled
neatly in red ink and the correct entry inserted. Each such correction or any
interpolation deemed necessary should be authenticated by the head of the
office setting his dated initials against each. Special care should be taken by the
Treasury 6fficer as regards all $ouchers and accounts sho)ing signs of
alteration> and if such documents be fre*uently recei$ed from any office the
attention of the head of the office should be formally dra)n to the irregularity
MSee rule 4.0 9d:N
(,F) #O2ERN/ENT SER2ANTS AUTHORIDED TO DRA7 /ONEY BY
CHEQUES
4.!' 6fficers of the 1ublic Corks +epartment and ,orest +epartment
9including officers of other departments )ho are authori&ed to incur e.penditure
against the grants of these departments as specified in rule 4.#! infra.: may
dra) money by che*ues.
(F) INSTRUCTIONS AS TO PREPARATION AND FOR/ OF CHEQUES
.
78
4.!/ (he*ues should be dra)n on forms in che*uebooks supplied by
the Treasury 6fficer to the disbursing officers authori&ed to dra) moneys from
the Treasuries )ith )hich they are placed in account.
Noe5 4 Before a che*uebook is brought into use all the che*ue forms in it
should be marked by a distinguishing letter. (he*ues dra)n by a disbursing officer on any
Treasury should be distinguished by different letter from those dra)n by other disbursing officers
of the di$ision on that Treasury and also from those dra)n by himself on any other Treasury.
4.!4 E$ery che*ue should ha$e )ritten across it in )ords at aright
angles on the top a sum in )hole rupees ne.t abo$e that for )hich the che*ue
is dra)n. ,or instance if the che*ue is granted for Rs. !;".;; or Rs. !;".0< the
cross entry should be ?under rupees one hundred and ten@. 8o abbre$iation
such as ?ele$en hundred@ for one thousand one hundred should be used. The
amount should be )ritten in the manner prescribed for $ouchers in rule 4.0 9c:. %n
dra)ing or cashing a che*ue it should be remembered that a common form of
fraud consists in altering the )ord one into four by prefi.ing ?f@ and changing the
?e@ the figure being easily altered to correspond. The )ord t)enty if )ritten
carelessly has also sometimes been changed into se$enty. The dra)er of a
che*ue in fraud impossible and the occur should therefore so )rite as to make
the fraud impossible and the Treasury should e.amine the )ords and
corresponding figures )ith special care.
Noe 15 4 The cross entry is not necessary if the amount in )ords is type perforate
by a special che*ue )riting machine.
Noe 65 4 All che*ues should be )ritten in Stationery 6ffice Registration ink
obtainable from the (ontroller of Stationery and 1rinting 1un5ab.
Noe 95 4 8o che*ue )ith corrections or alterations should be issued. Should a
correction or alteration in a che*ue becomes necessary the che*ue should be cancelled and
destroyed by burning in the immediate presence of the authori&ed officers and a fresh che*ue
issued.
Noe :5 4 +eleted.
Noe <5 4 The intention of the instructions contained in this rule is to a$oid all
possible chances of fraud. An officer )ho signs a che*ue or payment orders on a $oucher
should therefore satisfy himself that the entries are so made as to preclude any possibility of
)ords or figures being inserted either in form or in continuation of the )ords and figures originally
entered in the che*ue or payment order. (lerks entrusted )ith duty of filling in che*ues should
be made fully to understand the precautions )hich should be taken against fraud and the
attention of all concerned dra)n to the orders contained in rule '.!'Q'.!# of the 1un5ab
,inancial Rules Bolume !.
.
79
4.!< 9a: (he*ues dra)n in fa$our of 2o$ernment ser$ants and
departments in settlement of 2o$ernment dues should al)ays be crossed ?AAc
payee only. 8ot negotiable@.
9b: %n the absence of a specific re*uest to the contrary from the payee
che*ues dra)n in fa$our of corporate or local bodies firms pri$ate persons or
officers 9in respect of their personal claims: shall al)ays be crossed. This rule
shall ho)e$er not apply to officers in receipt of pay and allo)ances of Rs.
<;;.;; per mensem and abo$e payments to )hom should al)ays be made by
means of crossed che*ues )here$er such payments are made by che*ues.
Sub5ect to any instructions recei$ed from the payee a che*ue
should be crossed ?JJJJJJJJ. D (o@ )ith the addition of the )ords ?8ot
negotiable@ bet)een the crossing. Chere the payee is belie$ed to ha$e a
banking account further precautions should be adopted )here possible by
crossing the che*ue specially 9instead of by the general crossing
?JJJJJJJJJ. D (o@ by *uoting the name of the bank through )hich the
payee )ill recei$e payment and by adding the )ords ?AAc payee only. 8ot
negotiable@. These instructions regarding the method of crossing of che*ues are
applicable in all cases )here the use of crossed che*ues is prescribed. Chere
on the specific re*uest by the payee payments are not made by means of
crossed che*ues order che*ues only should be issued.
Noe 5 4 The instructions in this rule apply mutatis mutandis to 1akistan 1ostal
6rders and bank drafts issued for remittance of money on 2o$ernment account.
4.!6 9a: E$ery che*ue in fa$our of a 2o$ernment officer in payment
of establishment and contingent bills must by made payable to order only but
)hen the payee is not in 2o$ernment employment the dra)er may at his
re*uest make the che*ue payable to bearer. Treasury 6fficers )ill therefore
cash che*ues payable to ?A B or bearer@ e.cept )hen A B is a 2o$ernment
ser$ant. %f a che*ue payable to a person ?or order@ is presented the Treasury
6fficer may decline to pay it if he is unable to satisfy himself of the identity of the
person claiming payment or in the case of a che*ue payable to order of the
completeness of the chain of endorsements if any by )hich such person has
become holder of the che*ue.
9b: 6rdinarily a che*ue payable to order is not cashed by the
Treasury 6fficer unless it is receipted by the payee himself or other person in
)hose fa$our it is regularly endorsed for payment. %n special cases )hen the
head of an office is unable himself to recei$e che*ues to his order o)ing to his
.
80
being absent on tour or for other causes and )hen he considers that strict
compliance )ith the ordinary rule )ould cause incon$enience he may specially
authori&e in )riting a subordinate officer to endorse for him che*ues dra)n in his
fa$our by his official designation.
Noe 65 4 Chen a public officer sends a che*ue to a Treasury not for cash
payments but for credit of its amount in the treasury account he must before endorsing the
same add the )ords ?Recei$ed payment by transfer credit to JJJJ.@. 6mission to do this
facilitates fraudulent appropriation of money.
Noe 95 4 Endorsements by duly constituted and authori&ed attorneys of che*ues
payable to the order of their principals may be acted upon by Treasury 6fficers. %t is ho)e$er
necessary that such po)ers to attorneys should be registered at the Treasury.
Noe 5 4 The follo)ing instructions as to che*ues should be borne in mind= 7
9!: Chen a che*ue is made payable specifically to one person 9i.e. to A B only and not
to LA B or order@ or ?A B or bearer@: the payment should be made on the receipt of
the person named in the che*ue.
9': Chen a che*ue is payable to a person or bearer the payment may be made to
bearer if presented by him.
9/: T)o paralled red lines dra)n across a che*ue are admissible and mean that the
payment of the crossed che*ue is not to be made other)ise than to a banker.
94: %f a che*ue payable to ?A B@ or ?A B or order@ is merely signed by the original payee
on the back it is said to be endorsed in blank and becomes payable to the bearer
under section <4 of the 8egotiable %nstruments Act. The legal obligation of a
Treasury 6fficer in making payment of che*ue payable to ?A B or bearer@ or bearer@
or of a che*ue payable to order but endorsed in blank by the original payee is
discharged by paying the amount of the che*ue to the bearer )hoe$er he may be
as under section 46 and 40 of the 8egotiable %nstruments Act such che*ues are
negotiable by deli$ery only )ithout the signature of the payee on the back of the
che*ues. But in such cases the Treasury 6fficers should follo) the ordinary banking
practice as to the identity of the presenter $i&. that they should obtain some
satisfaction as to the identity of the presenter and also take his endorsement.
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81
II4 SPECIAL INSTRUCTIONS FOR PARTICULAR DEPART/ENTS
OR PARTICULAR KINDS OF CHAR#ES
(,) PAY AND ALLO7ANCES 4444444 #ENERAL RULES
DEDUCTIONS FRO/ BILLS
4.!0 The duty of noting the proper deductions to be made from pay bills
on account of funds and other deductions e.g. rents of 2o$ernment residences
,und subscription etc. de$ol$es on the dra)ers of the bills as such deductions
should be reco$ered by stoppages from pay and conse*uent short dra)ings
from the Treasury.
8o discretion is ho)e$er allo)ed to the Treasury 6fficer in
carrying out an order recei$ed from the Accountant 2eneral to make any
particular deduction.
Noe 15 4 +eleted.
Noe 65 4 Security deposits from establishments of 2o$ernment +epartment
entrusted )ith the receipt and custody of cash or stores or )ho are re*uired to handle money
should be paid in a lump sum or in installments or by deduction from pay as may be determined
in the case of the 1ublic Corks +epartment by the (hief Engineer or a Superintending Engineer
and in the case of the (i$il +epartments by the head of the office concerned.
Noe 95 4 As regards the reco$ery of %ncome7ta. Treasury 6fficers are concerned
solely )ith the reco$ery at the time of payment of salaries at the rate applicable to the estimated
income of the 2o$ernment ser$ant from the head ?salaries@. %n respect of pay bills of officials
Treasury 6fficers are to see that deductions of %ncome ta. are not omitted )here deductions
should clearly be made. See rule <.0 of the 1un5ab ,inancial Rules Bolume !.
RENT DEDUCTIONS.
4.!# 9a: +emands 9statement of rents reco$erable from pay bills: for rents
of buildings of the 1ublic Corks +epartment reco$erable from
2o$ernment ser$ants are recei$ed from +i$isional 6fficers in triplicate
to)ards the end of each month. 6fficers )ho dra) thief o)n pay bills and
Heads of 6ffices )ho dra) the bills of establishments should make the
necessary deductions on account of rent from their pay or establishment
bills sho)ing full particulars of the deduction.
9b: The Treasury 6fficer concerned has no discretion in the matter of
reco$ery. He should on no account postpone reco$ery of the full amount ad$ised
by the E.ecuti$e Engineer on the plea that application has been made for
re$ision of rent or on other grounds. These reco$eries should )ithout prior
reference to the 2o$ernment ser$ants concerned in$ariably be made from the
ne.t pay or establishment bill of the 2o$ernment ser$ants concerned presented
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82
at the Treasury unless the amounts ha$e in the meantime been paid in cash or
deducted from the bill presented. %f only a part of the amount due has been paid
in cash or deducted from the bill presented the balance should be reco$ered by
deduction from the bill.
9c: Thereafter one copy of the demand should be returned to the
+i$isional 6fficer after noting the amounts reco$ered and the other copy should
be attached to the bill from )hich the reco$eries are made. %n noting the
deductions in the bills the name of the 1ublic Corks +i$ision the ma5or head of
account to be credited and the name of the canal etc. as gi$en in the +i$isional
6fficerIs demands should be sho)n.
Noe 15 4 %f the rent reco$erable from a 2o$ernment ser$ant is limited to a certain
percentage of his pay the particulars of such pay should be noted in the column for remarks.
Chere after the return of the statement of rents the rates of pay of a 2o$ernment ser$ant are
changed retrospecti$ely such changes should either be sho)n in the ne.t statement or intimated
to the +i$isional 6fficer by a special letter.
FUND DEDUCTIONS
4.!" %n cases in )hich subscriptions to 2eneral 1ro$ident ,und
9including refunds of )ithdra)als: are paid by deduction from pay bills the
re*uisite particulars should be entered by the subscriber if he dra)s his o)n
pay or the Head of office in other cases in a separate schedule in form S.T.R.
!0 and the schedule so completed should be attached to the pay bill concerned.
%f the subscription is reco$ered in cash the number of the account etc. and all
other necessary particulars must be furnished. %n all cases )here a subscription
is paid for the first time the rule or special authority under )hich the subscription
may be recei$ed should also *uoted in the form or in case of cash payments in
the separate documents of particulars.
Noe5 4 +eductions on account of 1ostal -ife %nsurance and other central funds
should be sho)n in forms prescribed by the ,ederal 2o$ernment.
(,,) BILLS OF OFFICERS
4.'; ,or the pay and fi.ed allo)ances of an officer bills form S.T.R. !#
should be used in )hich the )hole of the pay and fi.ed allo)ances claimable by
a 2o$ernment ser$ant in respect of the same post should be set forth. A
2o$ernment ser$ant )ho dra)s an additional pay or allo)ance for a separate
office need not present a separate bill for it unless it is chargeable to -ocal ,und
or to sources other than 1ro$incial re$enues.
Noe 15 4 +eleted.
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83
Noe 65 4 %n the case of 2o$ernment ser$ants )hose last pay certificates are
prepared by Treasury 6fficers the responsibility for sho)ing the correct allocation in bills rests
)ith the officers themsel$es.
Noe 95 4 ,or the rules prescribing the procedure for the dra)al of lea$e salary
see instructions issued by the Auditor72eneral as contained in Appendi. %% to the (i$il Ser$ices
Rules 91un5ab: Bolume % 1art %%.
4.'! %n some cases it is more con$enient that the pay of certain
2o$ernment ser$ants belonging to establishments limited and fi.ed )ith
reference to the re*uirements of )hole of the pro$ince )ho are not officers but
)hose pay $aries according to grade should be dra)n separately in a form
similar to that pro$ided for officers instead of being included in the pay bill of their
establishment. %n this connection see rule 4./; 9b: belo).
4.'' 8o 2o$ernment ser$ant may dra) an increased or changed rate of
pay lea$e salary or fi.ed allo)ance unless the bill on )hich he dra)s it is either
pre7audited by the Accountant72eneral or is accompanied by a letter from him
authori&ing the amount to be dra)n. %f delays occur in the issue of letters from
the Accountant72eneral notifying alterations in the rate of pay especially if the
change is made near the end of a month or if the change takes effect from a
date )hich cannot immediately be ascertained and cannot be fi.ed by a
certificate of transfer of charge appended to bill 2o$ernment ser$ants should
either dra) their bills at the old rate or send their bills for pre7audit to the
Accountant72eneral if they do not first recei$e his letter of authority.
4.'/ 8o payment is to be made )ithout the orders of the Accountant7
2eneral to an officer transferred from another department or on return from
lea$e out of 1akistan.
4.'4 A 2o$ernment ser$ant )ho is ne)ly appointed to 2o$ernment
ser$ice should attach to his first pay bill 9i: the health certificate re*uired under
rules /.' to /.6 of the (i$il Ser$ices Rules 91un5ab: Bolume % 1art % and 9ii: the
order from the Accountant72eneral authori&ing the rate at )hich payment is be
made.
Noe 15 4 The last payment of pay should not be made to an officer or to a
2o$ernment ser$ant referred to in rule 4. '! abo$e finally *uitting the ser$ice of 2o$ernment or
placed under suspension until the Treasury 6fficer has satisfied himself by reference both to
the Accountant72eneral and to his o)n record that there are no demands outstanding against
him.
Noe 65 4 The bills for the pay and allo)ances of an officer )ho is about to retire or
to proceed on lea$e out of 1akistan should be submitted to the Accountant72eneral for special
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84
audit on the date of payment or as soon after)ards as his intention becomes kno)n to the
Treasury 6fficer.
4.'< %n the case of time7scale of pay )ith efficiency bars at certain
stages an Audit 6fficer )ill not authori&e any 2o$ernment ser$ant to dra) pay
at a rate abo$e the stage at )hich an efficiency bar is fi.ed until he has recei$ed
a declaration from the authority empo)ered to make the promotion that it has
satisfied itself that the 2o$ernment ser$ant in *uestion is fit to pass the bar.
%n order to pre$ent the passing of an efficiency bar becoming a
mere matter of form it is imperati$e that e$ery case should be carefully
scrutini&ed by the sanctioning authority before singing the declaration prescribed
abo$e.
4.'6 9a: Bills for re)ards for proficiency in 6riental languages under ci$il
rules to ci$il officers including military officers in ci$il employment and
1ublic Corks 6fficers should be pre7audited by the Accountant72eneral.
9b: Bills for re)ards under military rules to military officers in temporary
ci$il employment should be submitted to the Accountant72eneral )ho )ill pass
them for payment after ha$ing them pre7audited by the 3ilitary +epartment. The
amounts of these bills )ill be debited to the 3ilitary +epartment.
4.'0 The tra$eling allo)ance bills of officers should be dra)n in form
S.T.R. ''. Chen a circuitous route is taken the reason for tra$eling along that
route should be stated on the bill. Chen an officer is entitled to dra) actual
e.penses they should in the absence of orders to the contrary be set forth in
detail.
(,,,) ESTABLISH/ENT BILLS
PAY
4.'# ,or the purposes of the preparation of bills of an establishment
under the same officer )hich are charged under different ma5or heads are to be
regarded as distinct establishments e.g. a +istrict 6fficerIs 2eneral
Administration establishment is to be treated as district and separate from his
-and Re$enue establishment.
4.'" 9!: %n the bills presented at the Treasury the establishment should
be distributed into sections fi.ed by the Accountant72eneral in consultation )ith
the heads of offices or departments in accordance )ith follo)ing principles= 7
9a: The distribution should be uniform throughout the pro$ince for
the same kinds of establishments.
.
85
9b: 6rdinarily an office or establishment containing not more than
ten or t)el$e clerks )ill form a single section> larger offices )ill
comprise t)o or more.
9c: The distribution in the latter case should follo) the actual
)orking arrangements of the office e.g. a +istrict 6fficer
establishment might be distributed in the follo)ing sections= 7
2eneral Branch -and Re$enue Branch 8a&arat and Record etc
9d: %n large offices )here the clerks are arranged by classes and
grades each grade may form a separate section.
9e: 1etty and numerous establishments are often best distributed
according to the talu*as or sub7di$isions of a district e.g.
$illage school masters should be so distributed )hile of the
higher classes or schools each school )ould form a separate
section.
9f: (lerks 9or schoolmaster doctors etc.: should not e.cept in
small establishments be lumped )ith chaprassis or ser$ants>
but ser$ants should )hen their number is not $ery small form
a separate section or sections.
9g: The pay abstracts of the +istrict 1olice are regulated by
departmental rules and are stated so far as regards the lo)er
grades in detail of grades.
9h: %n preparing pay bills absentees statements proposition
statements and other similar documents the entries should be
made in accordance )ith the sections arranged on these
principles.
9': Chile preparing pay bills of establishment distributed in $arious
sections follo)ing instructions should be obser$ed by the +ra)ing and
+istursing 6fficers strictly= 7
9i: The pay of all sections chargeable to same minor head should
be dra)n in the same bill.
9ii: The sections should be sho)n in the bill in the manner in )hich
these ha$e been communicated to the Accountant72eneral.
9iii: The name of each section should be )ritten in red ink across
the bill abo$e the entries of names etc. falling under that
section.
.
86
9i$: The entries in all the money columns of the bills should be
totaled under each section and the total )ritten in red ink.
9$: Chere there are t)o or more sections in an office the totals of
each section in money columns should be e.tracted at the end
and grand total of the bills should be )orked.
4./; 9a: 1ay bills in form S.T.R. '/ should be prepared separately for
permanent and temporary establishment. Against each post should be sho)n
Me.cept in cases co$ered by sub7rule 9b:N the names of both the substanti$e and
officiating incumbents and against each temporary post should also be noted the
sanction thereto. Chen pay is dra)n for a portion of a month only the rate at
)hich it is claimed should be stated either against the name of the 2o$ernment
Ser$ant in the body of the bill or in a note at foot of the page.
9b: The pay and allo)ances of Assistant 3edical 6fficers is dra)n
separately in form S.T.R. '4 and is not included in the pay bill of other
establishment. (opies of all orders of appointment promotion transfer or lea$e
affecting these 2o$ernment Ser$ants should be communicated to the
Accountant72eneral in a consolidated monthly statement.
Such bills must also be signed by the authority )ho signs the
establishment bills of the department to )hich they belong.
9c: The pay of the follo)ing establishment should be dra)n on
separate bills for each establishment instead of being included in the pay bill of
the ordinary establishment= 7
8aib7Tehsildars Settlement 8aib Tehsildars %nspectors and
Sub7%nspectors of 1olice and E.cise Assistant Sub7
%nspectors and Sergeants in the 1olice +epartment
Assistant Education 6fficers Teachers and 3istresses and
+i$isional Accountants.
9d: 1ay of establishment on fi.ed rates of pay should be dra)n on
separate bills from that on time7scale of pay.
!. The pay of establishments )hich is treated as a contingent
charge should not be included in pay bills.
'. The names of incumbents holding posts in 8ational 1ay
Scales and )ho do not hold substanti$e permanent posts
under 2o$ernment maybe omitted from the pay bills as also
the names of all persons in ser$ice of all head (onstables
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87
and (onstables if a certificate in the follo)ing form is
endorsed on the bills>
?(ertified that all persons )hose names are omitted from but
)hose pay has been dra)n in the bill ha$e actually been
employed during the month and that full details of the
names of the persons concerned and the emoluments
dra)n for them )orking up to the total included in this bill
ha$e duly been sho)n in the office copy.@
/. The claims of 2o$ernment Ser$ants )hose names are
omitted from the bills under rule ' abo$e should not be
lumped together and entered as a single item in the bills.
The bills in such cases should sho) separately the numbers
on different rates of pay or )ith different designations.
4. %n additions to the classification re*uired by clause 9e: of
rule 4.0 the dra)ing officers of the 1ublic Corks
+epartment should record on establishment bills the name
of the circle of superintendence.
Noe 15 4 The cost of any special establishment for ac*uisition of land entertained
under orders of 2o$ernment by a ci$il officer acting as 1ublic Corks +isburser is chargeable as
the cost of the )orks concerned and not as general establishment charge.
Noe 65 4 %f for any reason the lea$e salary claimed by a 2o$ernment Ser$ant on
lea$e is not kno)n 9as for e.ample )hen the kind of lea$e to be granted to him has not been
finally decided by the sanctioning authority: the amount of pay to )hich he )ould ha$e been
entitled had he remained on duty should be entered in red ink in the money column of the form
concerned )hich is intended to sho) lea$e salary the amount being left un7disbursed and
treated as held o$er pending the fi.ation of the amount of his lea$e salary.
Noe 95 4 +eleted.
Noe :5 4 Chen any item of pay and allo)ances is )ithheld a clear indication
should be gi$en in the bill itself of the sums )ithheld and reasons for )ithholding them. Chen
claims against items )ithheld are lodged after more than three months the reason for delay
should be stated.
Noe <5 4 -ast payment of pay may be made to officials )ithout reference to the
Accountant72eneral on the responsibility of the head of the office concerned but see sub7rule !
belo) rule 4.'4.
Noe ;5 4 ,or rules prescribing the procedure for the dra)al of lea$e salary see
instructions issued by the Auditor72eneral as contained in Appendi. %% to the (i$il Ser$ices Rules
91un5ab: Bolume % 1art %%.
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88
4./! 9a: The monthly bill should ordinarily be supported by an absentee
statement in ,orm S.T.R. '< if any person holding posts in 8ational 1ay Scales
8o. / to !< )as absent during the month either on transfer to a temporary post
or on 5oining time or suspension or )ith or )ithout lea$e 9e.cept casual lea$e: or
)hen a post is left $acant substanti$ely )hether any officiating arrangements
ha$e not been made against it.
9b: %n the case ho)e$er of pro$incial or amalgamated
establishments a consolidated absentee statement sho)ing the complete chain
of arrangements should be separately furnished by the controlling authority
)ithin a period fi.ed by the Accountant 2eneral.
8o separate absentee statement need be furnished by heads of
offices along )ith the monthly pay bills but in cases in )hich the po)er to
sanction lea$e and officiating arrangements )ithin the office has been delegated
to heads of offices )ithin prescribed limits the re*uisite absentee statement
should be furnished by them along )ith the pay bills and such $acancies and
arrangements should not be included in the consolidated absentee statement to
be furnished by the controlling authority.
NOTE5 4 %n the case of pro$incial or amalgamated establishments on time scale
of pay the arrangements made by the heads of offices should be reported to the controlling
authority for inclusion in the consolidated absentee statement.
4./' Chen any pay bill for establishment includes an amount on
account of lea$e salary of an official )ho is transferred from ser$ice under
another 2o$ernment or any separate bill for lea$e salary of such a 2o$ernment
ser$ant is dra)n it is necessary that the allocation of lea$e salary bet)een the
different 2o$ernments should be recorded on the bill on )hich the lea$e salary is
claimed and the follo)ing documents should be submitted along )ith the bill to
enable the audit office to e.ercise the necessary check=7
9!: A detailed statement e.plaining the allocation bet)een the
different 2o$ernments>
9': A certificate to the effect that the rele$ant entries ha$e
been made in column !/ of the ser$ice book of the
2o$ernment ser$ant concerned.
%f the lea$e salary is debitable partly to the ,ederal 2o$ernment
and partly to the 1ro$incial 2o$ernment separate bills should be prepared for
the portion debitable to each.
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89
4.// %f no person in 8ational 1ay Scale / to !< )as absent during the
month either on transfer to a temporary post or on 5oining time or suspension or
)ith or )ithout lea$e 9e.cept casual lea$e: a certificate printed on ,orm STR.'/
should be signed by the head of office.
4./4 Chen the name of any person appointed )hether permanently or
on probation to a post in 8ational 1ay Scale / to !< appears for the first time in
an establishment bill either reference must be gi$en to a pre$ious post held by
him 9)hich should be supported by a last pay certificate sho)ing dates of
making o$er and recei$ing charge ad$ances outstanding etc.: or if he did not
pre$iously hold any post or is re7employed after resignation or forfeiture of past
ser$ice a health certificate as re*uired by rule /.' to /.6 of the (i$il Ser$ices
Rules91un5ab:Bolume %1art % must accompany the bill.
NOTE 15 4 %f a pensioner is re7employed the fact should be stated in the bill.
NOTE 65 4 Chen the head of an office is not an officer he should not sign his o)n
last pay certificate but should obtain the one from the ne.t higher authority )ho may before
signing the last pay certificate call for necessary information for $erifying the facts stated in the
last pay certificate from the Audit 6fficer of the Treasury 6fficer concerned.
NOTE 95 4 The last pay certificate should sho) the rates of subscription on account
of the 2eneral 1ro$ident ,und deductions and other particulars.
4./< To the first bill in )hich a periodical increment is dra)n by
any 2o$ernment ser$ant a certificate in ,orm STR.'6 should be appended.
The form pro$ides for t)o alternati$e certificates. The first
alternati$e certificate may be used in any case in )hich the increment is due to a
2o$ernment ser$ant for ha$ing been the incumbent of the post specified for the
prescribed term from the date of last increment or of appointment to the post
e.cluding periods of suspension for misconduct and absence on e.tra ordinary
lea$e and if he has held the post in an officiating capacity all other kinds of
lea$e )hich are sho)n in the tabular portion of the certificate. An increment so
certified may be dra)n in the establishment bill )ithout further authority. %n all
other cases the second alternati$e form is re*uired and )hene$er this form is
used the certificate along )ith the e.planatory memo 9)hich should sho) briefly
but clearly the grounds on )hich the increment is claimed.: should be submitted
about one month before the increment falls due to the Accountant 2eneral )ho
)ill pass and return it after check and the increment may be paid only on a
certificate so passed. %f the certificate is submitted at the time indicated the
Accountant 2eneral )ill ordinarily be able to return it so as to allo) of the
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90
increment being dra)n )hen due in the ordinary establishment bill> but if arrears
of increment ha$e accrued )hen the certificate is returned they may be dra)n
on a separate bill.
NOTE 15 4 %n order to enable the audit office to e.ercise an audit check and to
challenge )rong increment certificate if any recei$ed under this rule all authorities empo)ered
to )ithhold increments under rule 4.0 of the (i$il Ser$ices Rules 91un5ab: Bolume % 1art % must
furnish the audit office )ith copies of any orders )ithholding increments of officials that they may
issue.
NOTE 65 4 Chen an increment claimed operates to carry 2o$ernment Ser$ant o$er
efficiency bar it should be supported by a declaration from the authority empo)ered to allo) the
increment that if has satisfied itself that the 2o$ernment Ser$ants in *uestion is fit to pass the
bar.
%n order to pre$ent the passing of an efficiency bar becoming a mere
matter of form it is imperati$e that e$ery case should be carefully scrutini&ed by the sanctioning
authority before signing the declaration prescribed abo$e.
ARREARS OF PAY AND ALLO7ANCES
4./6 Arrear pay should be dra)n not in the ordinary monthly bill but in
a separate bill the amount claimed for each month being entered separately
)ith *uotation of the bill from )hich the charge )as omitted or )ithheld or on
)hich it )as refunded by deduction or of any special order of competent
authority granting special pay or a ne) allo)ance> such bills can be presented at
any time sub5ect to the conditions laid do)n in the 1un5ab ,inancial Rules and
may include as many items as are necessary .
NOTE 15 4 ,or the payment of re)ards for proficiency in oriental languages see
rule 4.'6 abo$e.
TRA2ELIN# ALLO7ANCES
4./0 Tra$eling allo)ances of establishment other than permanent or
fi.ed allo)ances should be charged in a separate bill in ,orm S.T.R. '0. Chen
actual e.penses are dra)n on account of the carriage of horses or con$eyances
details of the horses or con$eyances transported should be furnished in the
tra$eling allo)ance bill. ,or the purpose of dra)ing the allo)ances on account of
a family or the higher maundage allo)ance a certificate must be furnished by
the 2o$ernment ser$ant of the number and relationship of the members of his
family for )hom the allo)ance is claimed. 8o other details in these or other
cases need be furnished but e$ery claim for the cost of carriage of personal
effects horses and con$eyances should be supported by a certificate that the
actual e.pense incurred )as not less than the sum claimed. The Accountant7
2eneral is at liberty to call for details or for e$idence of e.penditure in any case
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91
in )hich the e.penditure appears to be unusually large. At con$enient inter$als
during 2o$ernment Ser$antIs tour and as a general rule immediately on his
return to the head*uarters station a bill should be prepared for the tra$elling
allo)ance of the clerks and others )ho ha$e attended him> this bill may be
cashed at the Treasury on the receipt of the head of the office and the amounts
distributed as in the case of the establishment bill.
NOTE5 4 The tra$eling allo)ance claims of officials entitled to first class rail)ay
accommodation irrespecti$e of their grade should be dra)n separately from those of
2o$ernment ser$ants entitled to second7class accommodation.
4./# A bill in the same form setting forth the details of the se$eral bills
dra)n on account of the same month 9if more than one: and e.plaining
di$ergence from the recogni&ed route should be dra)n up at the end of the
month submitted for re$ie) and countersignature of the controlling officer if any
and for)arded to the Accountant72eneral under the rules applicable to
contingent e.penditure 9See 1un5ab ,inancial Rules:. This bill must bear a
certificate as follo)s= 7
?(ertified that % am satisfied that the amounts sho)n in that bill
ha$e been distributed to the 2o$ernment ser$ants named and their
receipts taken in the ac*uittance roll or the office copy of the
tra$eling allo)ance bill.@
NOTE5 4 The countersigning officer may if he prefers it retain the bill for check of
future bills and merely send to the Audit 6ffice a notice that he had passed the establishment
tra$elling allo)ances bill of 77777777777777777777777 for the month of 7777777777777777777 for Rs. 7777777777777as
follo)s= 7
8o. of bills paid at treasury7777777777777777777777777777 Amount77777777777777777777777777777777777777777777777777777
Amount disallo)ed777777777777777777777777777777777777777 Reasons7777777777777777777777777777777777777777777777777777
The bill contains the re*uired certificate of the distribution of the amounts.
4./" %n order to a$oid tra$eling allo)ance bills for 5ourneys performed for
gi$ing e$idence before a court being cashed in the absence of the certificates in
the proper form Treasury 6fficers are re*uired to e.amine carefully the
certificates attached to the tra$eling allo)ance bills and to see that they are in
order. Bills )ithout proper certificates should not be paid.
4.4; Chen the tra$eling allo)ance bill is paid after countersignature by
the controlling officer it )ill bear a certificate in the follo)ing terms= 7
?(ertified that % ha$e satisfied myself that the amounts included in
bills dra)n !A'A/ months pre$ious to this date )ith the e.ception of
those detailed belo) 9of )hich the total amount has been refunded
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92
by deduction from this bill: ha$e been disbursed to the
2o$ernment ser$ants therein named and their receipts taken in the
ac*uittance roll or office copies of the tra$eling allo)ance bills@.
A similar certificate should be gi$en on bills payable )ithout countersignature.
4.4! %n the 1ublic Corks +epartment tra$eling allo)ance bills can be
presented for payment only after the claims ha$e been passed by the controlling
officer. The subordinates should prepare their tra$eling allo)ance 5ournals in
,orm S.T.R.'# and after these are duly countersigned by the proper authority
an abstract sho)ing the totals under each head of claim for each person should
be prepared in ,orm S.T.R. '" by the E.ecuti$e Engineer for presentation at the
Treasury. The original 5ournals of the o$erseers upper subordinates and
accountants should be submitted for audit to the Accountant72eneral )ith the
abstract of tra$eling allo)ance bills. The 5ournals of other establishment )ill
ho)e$er be retained in the +i$isional 6ffice for test audit by the inspection staff
of the Audit 6ffice e.cepting those relating to bills dra)n by sub7di$isional
officers under sub7paragraphs / of rule 4.'.
4.4' Tra$eling allo)ance of 2o$ernment ser$ants holding posts in
8ational 1ay Scales ! and ' should be dra)n on tra$eling allo)ance bill form
and accounted for as such irrespecti$e of the fact )hether their pay is dra)n on
establishment or contingent bill forms.
(,$) BILLS FOR CONTIN#ENT CHAR#ES
INTRODUCTORY
4.4/ The follo)ing rules apply primarily to (ontingencies but ?6ther
E.penditure@
'
is also sub5ect to the rules of procedure gi$en here e.cept in so
far as it may be go$erned by any special rules in other parts of this chapter.
#ENERAL RULES
4.44 The charges of t)o ma5or heads may not be included in one bill.
But e.penses )hich are shared in some fi.ed proportion bet)een t)o branches
of the same office should unless they are re$ie)ed by different authorities
2
The term ?6ther E.penditure@ includes such classes of e.penditure as grants to educational
institutions political pensions scholarships medical and other grants to local bodies grants to
religious or charitable institutions e.penditure from the discretionary grants placed at the
disposal of 2o$ernors 3inisters (ommissioners and +istrict 6fficers compensation to
2o$ernment officers for accidental losses contribution to public e.hibitions and fairs and
re)ards. (harges on account of each of these classes should be dra)n on separate bills.
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93
appear in one bill. %n such a case the account ad5ustment )ill be made by the
Accountant72eneral.
NOTE5 4 The charges in connection )ith transport re*uired on mobili&ation of
troops for acti$e ser$ice )hich are debitable to the 3ilitary +epartment should be dra)n on
separate bills and sho)n separately in the list of payments.
4.4< (ontingent charges are to be recorded and treated in the accounts
as charges of the month in )hich they are actually disbursed from the Treasury.
4.46 9a: When it is necessary to draw money for contingent expenses
from the Treasury, as for example, when the permanent advance egins to
run short, and in any case at the end of each month, or when a transfer of
office ta!es place, the cashier will rule a red in! line across the page of the
contingent register or registers, add up the several columns and post the
several totals in a separate ill for each class of contingent expenditure.
"e will then lay the ill with the su-vouchers and register or registers
efore the head of the office who will carefully scrutinize the entries,
initialing the entries in the contingent register or registers, if this has not
already een done y him and sign the ill which the cashier will then date
and numer and present for payment at the Treasury.
9b: The heads of contingent e.penditure should be entered in
manuscript in the bill and the totals posted against them. %n the case ho)e$er
of e.penditure re*uiring e.planation full details of the charges should be
entered in the bill e.cept )hen they are gi$en in the sub7$ouchers sent to the
Audit 6ffice.
NOTE 15 4 Chen the ad$ance is running short a demand may be presented in
e.cess of the balance> this item too should be charged in the register and included in the bill the
number gi$en being that )hich the sub7$oucher )ill bear )hen payment has been made.
NOTE 65 4 The sanction of competent authority should )hen necessary be
*uoted.
NOTE 95 4 ,or the purposes of audit a cash memo for an amount e.ceeding Rs.
';;; 9)hich is not liable to duty under Stamp Act !#"": in respect of articles purchased by a
2o$ernment +epartment or a 2o$ernment ser$ant shall be treated as a ?$oucher@ )ithout its
being re*uired to bear Re$enue Stamp.
4.40 8o contingent bill bearing the signature of an officer other than the
head of an office should be passed for payments at any Treasury unless formal
orders of head of the office delegating the duty of signing contingent bills to the
officer in *uestion ha$e been recei$ed by the Treasury 6fficer.
.
94
4.4# E$ery disbursing officer dealing )ith countersigned contingencies
should attach a statement in the follo)ing form to the first contingent bill of
)hate$er character 9i.e. )ether relating to class A7(ontract contingencies B7
countersigned contingencies or (7Audited but not countersigned contingencies:
presented for payment at the Treasury after the !;
th
of each month. %n the
absence of this statement the Treasury 6fficer shall refuse payment. A separate
statement should be prepared in respect of bills relating to each ma5or head.
S
e

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$"%o & $!'o (e") o*
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D"te o' 3(!+(
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+o#12' 4 "') 5
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TO BE FILLED IN
BY CONTROLLING
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,
7D"te o' 3(!+(
)et"!#e) +o't!'-e't
.!## e*ee) to !'
+o#12', 4 & 5 3",
,e't to A++o1't"'t
Ge'e"#.
NOTE 15 4 %f any detailed contingent bill has been returned for correction the
(ontrolling 6fficers should sho) here date of original receipt in his office and date of return fully
e.plaining any delay belo) the due date.
NOTE 65 4 A certificate should be recorded on foot of this statement by the
+isbursing 6fficer that there are no detailed contingent bills )ith him of the nature referred to in
note % abo$e. %f there are he should clearly state the cause of delay in their return to the
(ontrolling 6fficer.
The Treasury 6fficer shall before cashing such a bill $erity the entries in
columns ! to / and see that e$ery such bill cashed in the pre$ious months is included in these
columns and that against each entry the date of the submission of the detailed bill is entered in
column 4.
NOTE 95 4 %n cases in )hich payments has actually been made and the receipt
either has not been recei$ed or has been mislaid after receipt the detailed bill should be sent on
for countersignature and submission to the Audit 6ffice )ith a not to the effect that ?1ayeeIs
receipt for Rs. J)ill follo)@.
4.4" 9a: 1ayments of Rs. !;;;;.;; and abo$e to contractors and suppliers
shall not be made in cash by the +ra)ing and +isbursing 6fficers. At places
)here pre7audit is conducted and pre7audit che*ues are issued the +ra)ing
and +isbursing 6fficer shall made an endorsement on the bill re*uiring a
separate crossed che*ue in his fa$our. The Accountant72eneral 1un5ab shall
then issue a crossed che*ue is fa$our of +ra)ing and +isbursing 6fficer )ho )ill
collect it either personally or through his authori&ed agent. The +ra)ing and
+isbursing 6fficer )ill then endorse the che*ue in fa$our of the contractorA
.
95
supplier and deli$er it to him on proper identification and obtain his
ackno)ledgement.
9b: At places )here pre7audit is conducted but pre7audit che*ues are
not issued or )here pre7audit is not in force the +ra)ing and +isbursing 6fficer
)ill make an endorsement of the bill that payment may be made through Bank
+raft and )here the +ra)ing and the +ra)ee 6fficer are situated at the same
station through 1ayment 6rder. The +istrict Account 6fficerATreasury 6fficer )ill
make endorsement on the bill )hether payment is to be made through Bank
+raft or through 1ayment 6rder in fa$our of the +ra)ing and +isbursing 6fficer
)ho )ill collect the bill from the +istrict Accounts 6fficerATreasury in the usual
manner and present it to the State Bank of 1akistanA8ational Bank of 1akistan
for issuance of the Bank +raft or the 1ayment 6rder as the case may be. The
prescribed form for the issuance of Bank +raft or 1ayment 6rder if necessary
)ill also be presented along )ith the bill to the bank by the +ra)ing and
+isbursing 6fficer. The Bank )ill prepare crossed Bank +raft or 1ayment 6rder
in fa$our of the +ra)ing and +isbursing 6fficer and deli$er it to him or his
authori&ed agent. The bill in *uestion )ill be treated by the bank as ha$ing been
paid in cash and ad5usted in the accounts accordingly. The +ra)ing and
+isbursing 6fficer )ill endorse the Bank +raft or 1ayment 6rder in fa$our of the
contractor or supplier and shall deli$er it to him on proper identification and
obtain his ackno)ledgment. The bank charges on account of Bank +raft or
1ayment 6rder )ill be met by the +ra)ing and +isbursing 6fficer from the office
contingencies.
CONTIN#ENT CHAR#ES NOT COUNTERSI#NED
4.<; 2o$ernment ser$ants )hose contingent bills re*uire no counter7
signature and )ho do not embody in their bills charges of any 2o$ernment
ser$ant dealing separately )ith the Treasury need not submit bills monthly> but
they should dra) money from the Treasury by bills in ,orm S.T.R. /; sho)ing
full details of the charges.
!. The follo)ing illustration e.plains the second condition. A )hose bills do not
re*uire counter7signature has subordinates )ho hold part of his permanent ad$ance and replace
themsel$es in funds by sending paid $ouchers to A. and obtaining from the amount of their actual
e.penditure but his subordinates are allo)ed to deal direct )ith some Treasury presenting bills
for encashment )hich are to be ad5usted by BIs monthly bill= B must submit monthly bills in
ad5ustment of the bills cashed by himself and his subordinates.
.
96
NOTE 15 4 The limit of Rs. !;; referred to in the certificate to ,orm S.T.R. /;
abo$e )hich $ouchers are to be submitted to the Audit 6ffice is sub5ect to alteration by the
Auditor72eneral.
NOTE 65 4 Separate forms are prescribed for contract contingencies and audited
contingencies.
CHAR#ES RE#ULATED BY SCALES AND SPECIAL CONTIN#ENCIES
4.<! (harges regulated by scales and special contingencies )hich
re*uire the pre$ious sanction of superior authority before they can be incurred
should be dra)n in the abstract bill form )ith a full description of the charges and
accompanied by sub7$ouchers. %n the case of special contingencies the orders
of the sanctioning authority should be *uoted> and )hen e.penditure for )hich a
lump sum is granted under a single special sanction is continued o$er more
than one month the second and subse*uent monthIs bills should bear a note of
ho) much has been spent up7to7date under the sanction.
COUNTERSI#NED CONTIN#ENCIES4ABSTRACT BILL
4.<' %n the case of countersigned contingencies the numbers assigned
to the sub7$ouchers pertaining to each entry in the abstract bill 9See ,orm S.T.R.
/!: should be detailed against the entry concerned the amount being gi$en only
in those cases )here a sub7$oucher is for more than Rs. !;;.
!. (ontingencies countersigned before payment should be dra)n on ,orm S.T.R.
/'.
SER2ICE POSTA#E STA/PS
4.</ The procedure to be adopted for obtaining ser$ice postage stamps
for the ad5ustment of their $alue is laid do)n in 1un5ab ,inancial Rule #.!". The
form of the bill is ,orm S.T.R. // for (i$il +epartments and ,orm S.T.R. < for
the 1ublic Corks +epartment. See ho)e$er rule 4.#6.
INTER4DEPART/ENT TRANSFERS
4.4< %n the case of )ork done by a 2o$ernment factory 9such as a 5ail or
)orkshop: or other department )here the charge made is paid by inter
departmental transfer in the accounts 9see Section B% of (hapter %% and Appendi.
/ to the 1un5ab ,inancial Rules: the officer ser$ed )ill not the amount of in$oice
recei$ed from the supplying officer in the statement of account at foot of his
contingent bill for the current month in order to )ork out the a$ailable balance of
his grant but )ill not include it as a disbursement among the charges of his bill.
NOTE5 4 The 2o$ernment ser$ant ser$ed cannot charge the amount in his
continent bill as no e.tra payment is made but only a book ad5ustment is made in the
Accountant72eneralIs 6fficer> but the amount a$ailable for contingent e.penditure is reduced to
.
97
)ork out the a$ailable balance and a note is made in the register of contingent e.penditure and
in the statement of account at foot of the bill.
($) /ISCELLANEOUS CHAR#ES
(!) REFUNDS OF RE2ENUE
#ENERAL RULES
4.<< Refunds )hether of stamp or of other receipts can be dra)n only
on the appearance on the receipt of the person entitled to them after production
of due authority> on no account may they be charged on the receipt of an official
and lodged in deposit pending demand.
4.<6 Refunds are paid through $ouchers on ,orm S.T.R. /4. The
2o$ernment ser$ant )ho recei$es the amount should fill in columns ! to < of this
form and sign the certificate at foot )hile the Treasury 6fficer or Sub7Treasury
6fficer should $erify the credit by means of the particulars in columns 4 and < in
token of his ha$ing done so.
4.<0 9!: Chen a refund bill is payable to se$eral persons )ho can most
con$eniently be paid at the +istrict Treasury they should be ordered to
attend on the same day for payment and their receipts should be taken on
the bill itself. %f they do not attend on the same day then 9a: in the case of
those )ho attend later but )ithin the period of the same list of payments
their receipts should also be taken on the bill )hich )ould accompany the
list of payments> and 9b: in the case of those )ho attend during the period
co$ered by a later list of payments their ac*uaintances should be taken
separate receipts in each of )hich the number and date of the bill already
submitted )ith a pre$ious list of payments should be pouted to sho) that
the payments )ere made in further disbursement of the bill. The separate
receipts should be submitted to the Accountant72eneral as $ouchers in
support of the payments made on them.
9': Chen refund bill is payable to se$eral persons )ho are to
recei$e payments at a Sub7Treasury the Sub7Treasury 6fficer )ill obser$e the
same procedure as laid do)n in the sub7ruled 9!: abo$e. %n no case the
payment should be made partly at +istrict Treasury and partly at Sub7Treasury.
4.<# The follo)ing procedure should be obser$ed in the payment of
refund of re$enue credited= 7
9!: Amount of less than Rs. ! due for the refund shall not be refunded
e.cept )hen such amount has to be refunded under an order by a
(ourt of la). Chere se$eral amounts each less than Rs. ! are
.
98
refundable to a person in a refund bill the claim )ill be admitted if total
of such amounts e.ceeds Rs. ! at a time.
9': Amount of Rs.!A7 and o$er but not e.ceeding Rs. !;; may be sent to
the concerned payee by postal money order sub5ect to the follo)ing
conditions>
i. %nstructions to this effect ha$e been gi$en in the refund order by
the competent sanctioning authority.
ii. (lear and definite address of the payee has been gi$en in the
refund order for purpose of sending money order to him.
iii. 3oney order fee shall be deducted from the amount of the refund
bill.
i$. 3oney order shall not be sent )here more than one payees are
in$ol$ed.
$. The 3oney order )ill be sent by the Treasury at risk and
responsibility of the competent authority instructing for payment by
money order. %n case of non7deli$ery of money order on any ground
the money order commission shall be debited by the Treasury 6fficer
to the (ontingencies of such officer issuing refund order. The
undeli$ered money order )ill be made $oucher of ad5ustment of the
charge in$ol$ed. The refund order )ill be returned to the concerned
authority )ith necessary note regarding non7deli$ery of money order
and debit of charges to his office contingencies.
$i. Chen a money order is issued the purpose of remittance should
be briefly stated on the ackno)ledgment portion of the money order
form in continuation of printed entry o$er there $i&. Recei$ed the sum
specified abo$e one.
$ii. The amount of money order should not be remitted in cash to the
1ost 6ffice. The Treasury 6fficer )ill send a money order form duly
filled in together )ith a certificate that the amount in$ol$ed and the
money order fee thereon ha$e been credited to the 1ost 6ffice in the
Treasury Accounts by contra transfer. The 1ost 6ffice )ill accept the
money orders on the authority of the Treasury 6fficerIs certificate.
$iii. 6n receipt of the money order ackno)ledgement duly signed by
the payee it should be attached to the usual receipt in form S.T.R. /4
in )hich the full amount of the refund and deductions made therefrom
on account of the money order fee should be clearly sho)n. The
.
99
Accountant72eneral )ill accept such $oucher )ith the money order
ackno)ledgment as $alid receipt for the full amount of the refund
entered therein.
/. Chen the amount of refund in$ol$ed e.ceeds Rs. !;; the competent
sanctioning authority shall issue to the payee a refund order and to the
Treasury 6fficer directly an ad$ice in respect of ha$ing issued order to
the payee specified in such ad$ice. The payee )ill then appear in
person at the Treasury and produce the said refund order for recei$ing
the payment. The Treasury 6fficer after proper personal identification
of the payee and ha$ing e.ercised checks prescribed in $arious rules
)ill pass the bill for payment at the bank to the payee )ho may then
recei$e the payment personally or through his duly authori&ed agent or
bankers.
REFUNDS OF FEES RELATIN# TO PRINTIN# AND TRANSLATIN#
CHAR#ES IN THE HI#H COURT
4.<" %n refunding fees relating to printing and translation prepared in the
High (ourt the follo)ing procedure should be obser$ed= 7
?The refund $ouchers after pre7audit by the Account72eneralIs
office )ill be for)arded to the Treasury nearest to the payeeIs
place of residence. Chere the payment is desired by money order
the fact )ill be clearly stated in the refund bill and the Treasury
6fficer )ill remit the amount immediately by money order at
payeeIs e.pense. %n other cases the Treasury 6fficer )ill be
guided by the ordinary rules relating to refunds.@
REFUNDS OF CANAL RE2ENUE
4.6; Refunds of canal re$enue not e.ceeding Rs. !; in amount may be
made by means of postal money order and amount too small to be remitted by
money orders should lapse to 2o$ernment if not claimed )ithin reasonable time>
pro$ided that the parties entitled to the refunds ha$e been duly informed of the
amounts due to them )hether abo$e or belo) one rupee and )arned that if they
do not claim them in person by a specified date they )ill be remitted by postal
money order or )ill lapse as the case may be.
(ertificates should be furnished to the Accountant72eneral in
support of such refunds to the effect that the actual payee receipts ha$e been
recei$ed and field in the +eputy (ommissionerIs 6ffice.
.
100
REFUNDS BY /EDICAL SUPERINTENDENT. PUNJAB /ENTAL HOSPITAL.
LAHORE
4.6! 9i: The refunds are normally paid out of the permanent ad$ance and
recouped on a separate contingent bill 9,orm S.T.R. /;: and classified under
head ?GG B%%7A7Health 1un5ab 3ental Hospital7+educt Refunds@. But in the case
of refunds due to local bodies the refund $oucher is prepared in ,orm S.T.R. /4
and sent to them after $erification from the Treasury 6fficer for reali&ation. The
refund due to other 2o$ernments are made by the Accountant72eneral 1un5ab
on the authority of the 3edical Superintendent by book transfer.
9ii: The Superintendent )hile dra)ing bill certify that in all cases in
)hich refunds ha$e been allo)ed a suitable note has been kept against the
original credit in the personal ledger after $erification.
REFUND OF E3A/INATION FEES
4.6' %f the amount of e.amination fees or any part of it is to be refunded
a certificate )ill be endorsed upon the original receipt by the Secretary 1ublic
Ser$ice (ommission as the case may be specifying the amount to be refunded>
and the amount so authori&ed )ill be paid on presentation of the original receipt
so endorsed at the Treasury )hence it )as issued777777 the recipient gi$ing the
receipt belo) the endorsement=
NOTE5 4 Chen a refund has to be made of part of a lump sum remitted into the
Treasury on behalf of se$eral candidates in a school for )hich a single collecti$e receipt has
been issued it is essential that the fact of the refund ha$ing been made should be noted against
the original credit in the departmental accounts )here all sums are entered in detail. The
$oucher for refunds 9,orm S.T.R. /4: pro$ides for a certificate of such note ha$ing been made.
4.6/ %f the original amount )as paid into the State Bank of 1akistan the
refund )ill be made 9in accordance )ith the abo$e procedure: by the
Accountant72eneral.
(!) BILLS OF LAND ACQUISITION OFFICERS
PROCEDURE FOR SPECIAL OFFICERS APPOINTED UNDER THE LAND
ACQUISITION ACT. 189:
4.64 2o$ernment ser$ants )ho are specially employed for this )ork
being in$ested )ith po)er of a (ollector under the -and Ac*uisition Act !#"4
and placed at the disposal of the 1ublic Corks +epartment are regarded as
1ublic Corks +isbursers and are supplied )ith funds in the manner prescribed
for the )orks outlay of 1ublic Corks officers the e.penditure being accounted
.
101
for under the rules in the Account (ode Bolume %%% or +epartmental ,inancial
Rules.
NOTE5 4 The 2o$ernment 9,inance +epartment: may authori&e any -and
Ac*uisition 6fficer to make all or any of his payments by che*ues on the Treasury pro$ided no
incon$enience is caused to the payee in conse*uence of the property being situated at a
distance from the Treasury.
PROCEDURE FOR COLLECTOR OR OTHER CI2IL OFFICER NOT
SPECIALLY E/PLOYED
4.6< Chen the land is taken up by the (ollector or other ci$il officers not
specially employed for the )ork such (ollector or ci$il officer in not a 1ublic
Corks +isburser but dra)s money for payment due under his a)ard from the
(i$il Treasury.
4.66 %n making the payments due under the a)ard the (ollector shall
take from each person to )hom payment is made a receipt in ,rom (
9prescribed in Appendi. !0 to the 1un5ab ,inancial Rules: containing a reference
to the particular entry in the a)ard sho)ing the amount due to the payee. %n the
case of payment to a number of persons under single a)ard an ac*uaintance
roll in ,orm (( 9ibid: may be substituted for separate receipts in ,orm (. The
receipts )ill be the Treasury 6fficerIs $ouchers for the payments.
NOTE5 4 %n the case of land ac*uired for the 1ublic Corks +epartment by pri$ate
negotiation the officer )ho settles the price etc. should dra) up form ?A@ prescribed in Appendi.
!0 to the 1un5ab ,inancial Rules and this should be made the basis of the subse*uent payment
and audit.
4.60 The Treasury 6fficer has no concern )ith the a)ard or )ith a)ard
statement> he makes the payments on the authority of the (ollector or other
officer assessing compensation. The (ollector may either dra) the amount to be
disbursed to each payee separately in )hich case he should countersign the
receipt in ,orm ( and make it payable at the Treasury to the payee altering the
)ords ?1aid in my presence in cash A by che*ue@ to ? 1ay@ or he may dra) the
total amount to be disbursed by him under the a)ard on his o)n receipt as an
ad$ance and after making the payments for)ard the receipts of the payees to
the Treasury 6fficer in ad5ustment of the ad$ance. %n the former case an ad$ice
list of the forms passed for payment should be sent to the Treasury 6fficer )ho
in turn should send )eekly an ad$ice of order paid.
NOTE 15 4 See also not belo) rule !/ in Appendi. !0 to the 1un5ab ,inancial
Rules.
.
102
NOTE 65 4 A -and Ac*uisition (ollector should in no case dra) the amount of
compensation lying in ?Re$enue +eposits@ in official capacity from a Treasury and deposit in
Bank for payment by che*ues to the payees in$ol$ed.
(c) DISCOUNT ON STA/PS
4.6# +iscount upon stamps in allo)ed to certain classes of $endors
under fi.ed rules and is gi$en by deduction from the purchase7money.
NOTE5 4 The $endors gi$e receipts attached to a schedule in the Treasury
Accounts. The charge is admitted on a certificate of the (ollector to the follo)ing effect7
?(ertified that the discounts ha$e been allo)ed according to the sanctioned rates@.
NOTE5 4 The rates of discount at present allo)ed are as follo)s=
NON4JUDICIAL STA/PS
9a: Bendors holding ordinary licences to sell stamps= 7
RATES OF DISCOUNT.
De0cr,-,o%
o' 0!&-0
L!(ore
oA%
O(er oA%0 A(ere (ere ,0 !
Tre!0)r" or S)+4Tre!0)r"
O(er
-1!ce0
1er rupee. 1er rupee. 1er rupee.
1aisas 1aisas. 1aisas.
,oreign Bill
Share Transfer
8otarial and
%nsurance
Stamps.
' ' /
6thers
Hundi Stamps
Re$enue
Stamps and
%mpressed
Stamps papers.
/ 4 <
The go$ernment may direct that the rates of ! and ' paisas prescribed in
the scale for -ahore to)n shall be e.tended to any other to)n the population of
)hich is <;;;; inhabitants and the annual scales of stamps also amount to or
e.ceed Rs. <;;;;.
NOTE 15 4 %n all calculations of discount of fraction of paisa shall be eliminated.
9b: 2o$ernment ser$ants holding special licences to sell stamps= 7
#n all stamps which they are licensed to sell, under these rules, $s. %.&'
per-cent.
JUDICIAL STA/PS
.
103
E$ery licensed $endor shall be entitled to discount at the rate of
paisas fifty per7cent on the $alue of e$ery stamp purchased from an e.7officio
$endor pro$ided that he shall not be entitled to any such discount )hen the total
$alue of stamps purchased at any one time is less than Rs.<.
(?) CO//ISSION TO RE#ISTRARS
4.6" (ommission to Registrars is dra)n under departmental rules upon
$ouchers )hich e.hibit the fees upon )hich the commission is claimed in such a
form as to be capable of $erification by comparison )ith the treasury accounts.
%n cases in )hich commission is calculated on the number of documents
registered the bill is passed on a certificate of the +istrict Registrar or other
(ontrolling 6fficer.
NOTE5 4 ,oe rates of commission payable to registering officers )ho are entitled
to commission and for full instructions on the sub5ect7see (hapter % of the 1un5ab Registration
3anual 9!"'":.
(e) PAY/ENTS FOR STATIONERY PURCHASED BY #O2ERN/ENT
PRINTIN#. PUNJAB
4.0; 1ayments such as for the purchase of stationery by the
Superintendent 2o$ernment 1rinting are made under some general or special
sanction. %f not pro$ided for by departmental rules they should be made upon
separate bills accompanied by $ouchers and a certificate that they ha$e been
entered in the proper store accounts> the authority 9unless it is a general one:
under )hich the purchase is made should also be *uoted.
NOTE5 4 %n the certificate referred to in this order it should also be certified that
the *uantities noted in the $ouchers are correct the *uality is good the rates paid are not in
e.cess of the accepted and the market rates and that suitable notes of payment ha$e been
recorded against the indents and in$oices concerned.
(') PAY/ENT OF #RANTS4IN4AID TO SCHOOLS AND SCHOLARSHIP
4.0! Bills on account of grants7in7aid to aided schools should not be
paid on a change of ?(orrespondents@ of such taking place unless such
change has first been intimated to the %nspectors of Schools in sufficient
time to enable them to intimate the change to the Accountant72eneral.
4.0' +istrict Education 6fficers may dra) on a consolidated bill money
on account of 2o$ernment scholarships 9other than military scholarships:
due to scholars in -ocal Body Schools situated at places )here there is
no Treasury or Sub7Treasury and may remit it by money order after
deducting money order commission.
(@) RE7ARDS
.
104
E3CISE RE7ARDS
4.0/ Any re)ard payable to an informer may be disbursed upon the
receipt of the +eputy (ommissioner )ithout re*uiring the attendance of
the actual payee or a receipt from him.
RE7ARDS TO PAT7ARIS AND TE/PORARY SETTLE/ENT ESTABLISH/ENT
4.04 %n the case of re)ards to 1at)aris and members of the temporary
establishment during settlement operations a certificate should be attached to
the bill in )hich re)ards are dra)n to the effect that the amount of re)ards paid
upto7date does not e.ceed the amount of fines reali&ed.
(() AD2ANCES FOR THE A#RICULTURAL /ACHINERY
4.0< 3oney re*uired for actual disbursement for the purchase of
machinery etc. should be dra)n from the Treasury on proper bills and $ouched
for in the usual manner. The money )ill be dra)n by the Agricultural Engineer
from the Treasury )hen re*uired for actual disbursement so long as the balance
of the ad$ance head does not e.ceed Rs. '<;;;.
($,) DEPART/ENTAL PAY/ENTS
I 4FOREST DEPART/ENT
4.06 ,unds are supplied to officers in the ,orest +epartment by means
of che*ues dra)n on (i$il Treasuries either )ithin or outside their 5urisdiction
)ith )hich the dra)ing officers may be placed in account by the Budget and
Accounts 6fficer ,orest +epartment= 7
!. ,or refunds of earnest money deposited by contractors see
rules relating to ?Refunds of +eposits@.
'. ,or che*ues recei$ed in payment of the $alue of ser$ice
postage stamps see rule #.!" of the 1un5ab ,inancial Rules
Bolume7%.
4.00 +eleted
4.0# +eleted.
4.0" +eleted
II PUBLIC 7ORKS DEPART/ENT
INTRODUCTORY
4.#; Rules 4.#; to 4."! apply primarily to officers of the 1ublic Corks
+epartment. They are e*ually applicable to Special -and Ac*uisition 6fficers
and other officers not belonging to the 1ublic Corks +epartment )ho may be
authori&ed to incur e.penditure against the grant for 1ublic Corks. They do not
.
105
apply to charges for construction 9petty: and repairs e.ecuted by ment against
the grant for ?1ublic Corks << he )ill do so as a 1ublic Corks +isburser.
Treasury 6fficers are prohibited from issuing any money for the
disbursements of ci$il officers acting as 1ublic Corks +isbursers e.cept in
accordance )ith these rules.
4.#! Chen an officer of another (i$il +epartment is authori&ed to incur
charge on account of the 1ublic Corks +epartment against the grant for
?1ublic Corks@ he )ill do so as a 1ublic Corks +isburser.
4.#' ,unds are supplied to officers of the 1ublic Corks +epartment in
t)o )ays $i&. 9!: directly on pay tra$eling allo)ance and contingent bill
and 9': by means of che*ues. The t)o classes of payments )ill be
registered separately in the Treasury.
PAY/ENTS THROU#H BILLS
4.#/ E.penditure on account of pay tra$eling allo)ance and personal
ad$ances in the di$isional offices is incurred in the same )ay as in other ci$il
departments but the follo)ing rules are special to this +epartment= 7
9a: Treasury 6fficers )ill cash such bills of 1ublic Corks 6fficers only if
the latter ha$e been palced in account )ith them specifically for the
these purposes by a )ritten authority from the Accountant72eneral.
9b: The pay bills of officials and contingent bills presented for encashment
may at the option of the +ra)ing 6fficer be paid )holly in cash or
sub5ect to the pro$isions of these rules )holly or partly by cash or by
State Bank +rafts.
NOTE5 4 E.penditure on (ontingencies of di$isions in dra)n through che*ues.
4.#4 Separate establishment pay bills should be prepared by the
dra)ing officer for each of the establishments specified belo) the entries
relating to each section of establishment e.g. the upper subordinates draftsmen
clerks etc. being grouped separately in each bill= 7
9!: one for all permanent members of the subordinate
establishments> and
9': one for all temporary establishments.
NOTE5 4 See also rule 4./;.
4.#< ,or claims of tra$eling allo)ance a single bill )ill suffice but
entries must be grouped according to sections as in the case of
establishment bills.
.
106
4.#6 All charges incurred by the (hief and Superintending Engineers
Superintendents of Corks and other special officers 9not being +i$isional
6fficers: and their subordinates are dra)n on bills like those of other ci$il
officers and not through che*ues.
NOTE5 4 The number of separate establishment bills prescribed in rule 4.#4 may
be reduced in this case in consultation )ith the Accountant72eneral )ho )ill specify the sections
into )hich bills should be di$ided.
PAY/ENTS BY CHEQUES
4.#0 +i$isional 6fficers and other 1ublic Corks 6fficers )ho may be so
authori&ed by the +irector Audit and Account 9Corks: may dra) che*ues
on specified Treasuries )ithin their 5urisdiction and thus obtain the funds
re*uired by them for departmental disbursements not co$ered by the bills
cashed directly at Treasuries. 8o letters of credit )ill be issued specifying
the limit up to )hich che*ues may be dra)n during the month.
Cithout making pre$ious arrangements through the +irector Audit
and Account 9Corks: no officer is authori&ed to dra) che*ues on a Treasury
situated outside the limits of the pro$ince e$en though his o)n 5urisdiction may
e.tend beyond those limits. 9See also Treasury Rule // 9':.
4.## A +i$isional 6fficer authori&ed under rule 4.#0 abo$e to dra)
che*ues on the Treasury may empo)er any of his Sub7+i$isional 6fficers to
dra) against his o)n account on any Treasury inside or outside the 5urisdiction
of the Sub7+i$isional 6fficer. Separate accounts for Sub7+i$isional 6fficers
should not be opened either at the +istrict or at a Sub7Treasury> the +i$isional
6fficer gi$es a letter of authority only and the che*ues dra)n and paid under his
authority )ill be charged off in the same )ay as if dra)n by himself. %f a
+i$isional 6fficer considers it necessary for the maintenance of efficient control
o$er the disbursements of his di$isional to set a monthly limit on the dra)ings of
any of his Sub7+i$isional 6fficers he may do so fi.ing either a standing limit or
a fresh limit either e$ery month or )here$er necessary. All such limits may be
raised or lo)ered subse*uently. %ntimation of e$ery limit )hen fi.ed or changed
should be sent both to the Sub7+i$isional 6fficer and the Treasury 6fficers
concerned. %f a +i$isional 6fficer has intimated any limitation on the dra)ings of
a Sub7+i$isional 6fficer for any month the che*ues dra)n by the latter during
that month should be noted irrespecti$e of the date of payment on the re$erse
of the letter ad$ising the limitation.
.
107
The limit )hen fi.ed should be for the account month of the sub7
di$ision and the dates of the commencement and termination of the month must
be specified in the intimation to the Treasury 6fficer. Any un7dra)n balance is
not a$ailable for dra)ings in subse*uent months.
At the option of the +i$isional 6fficers the limitations may not be
intimated to the Treasury 6fficer if the check e.ercised by the +i$isional
Accountant o$er the sub7di$isional cash accounts after the e.piry of the month
is considered sufficient for the purposes of the +i$isional 6fficer.
NOTE5 4 The Treasury 6fficer shall sent *uarterly to each +i$isional 6fficer a
statement sho)ing the numbers and dates of all 1ublic Corks che*ue books and receipt books
issued on re*uisitions recei$ed from the +i$isional 6fficer and each of his Sub7+i$isional
6fficers.
4.#" Chen the funds are re*uired for a Sub7+i$isional 6fficer or the
+i$isional 6fficer at a Treasury outside the limits of the +i$ision the latter should
get himself placed in account )ith that Treasury )ith the sanction of the +irector
Audit and Accounts 9Corks: to be obtained through the Superintending
Engineer and then dra) or empo)er his subordinates to dra) against his
account. ,unds should not be made a$ailable for such a purpose by means of
State Bank 2o$ernment +rafts.
NOTE5 4 This rule is intended to be applied )ith special care and only to cases of
real necessary. 1ayments to contractors should as far as con$eniently practicable be made by
che*ues on the nearest Treasury and a stipulation to that effect should be inserted in the
contract agreement )here necessary.
PAY/ENT AT SUB4TREASURIES
(!) #ENERAL
4.90 ,unds may also be obtained by the +i$isional 6fficer or his Sub7
+i$isional 6fficers from Sub7Treasuries by means of che*ues. The rules
gi$en abo$e )ill apply mutatis mutandis in his case also.
4."! Chen a che*ue is presented at a Sub7Treasury in e.cess of the
balance a$ailable out of the monthly limit of dra)ings of a Sub7+i$isional
6fficer the Sub7Treasury 6fficer should immediately report the fact to the
Treasury 6fficer of the +istrict Treasury by telegram if necessary for
instructions before finally refusing payment of the che*ue.
(+) LA/BARDARI FEES FOR COLLECTION OF 7ATER RATE
4."' Before signing the payment order on the -ambardarIs receipt the
Sub7Treasury 6fficer should see that it is signed by both the Tehsildar
and the actual payee> that it is duty stamped in case the amount in$ol$ed
.
108
e.ceeds Rs. '; and that full particulars sho)ing $illage name of the
(anal +i$ision to )hich it appertains and the name of har$est for )hich
the claim is made are entered therein. The Sub7Treasury 6fficer should
further see that no cash payment is made but that the amount is paid by
deduction from the amount of the chalan to )hich it relates. ,ees )ithheld
under orders of the +eputy (ommissioner for subse*uent payment )ill be
an e.ception to this general rule.
9$ii: PENSION PAY/ENTS
#ENERAL
4."/ 1ayments of pensions are made only upon 1ension 1ayment
6rders issued by the Accountant72eneral. The Treasury 6fficerIs hal$es
)ill be pasted in serial order in separate files one for each class of
pensions such as Ser$ice 1olitical Assignments and (ompensation etc.
These files must be kept in the personal custody of the Treasury 6fficer.
After the commuted $alue of a portion of a pension is paid from a
Treasury both hal$es of the 1ension 1ayment 6rder must be returned )ithout
delay to the Audit 6ffice )hich )ill issue a fresh 1ension 1ayment 6rder
authori&ing payment of the reduced pension in future.
NOTE5 4 (orrection or alterations in non7ser$ice pensionerIs names as gi$en in
the 1ension 1ayment 6rders issued by the Accountant 2eneral should not be made )ithout the
sanction of the Board of Re$enue.
4."4 The Register of 1ension 1ayment 6rders 9,orm S.T.R. /<: )hich
the Treasury 6fficer has to keep )ill ser$e as an inde. to the files of orders
referred to in rule 4."/. After seeing that a ne) order is correctly entered in his
register he )ill put his initials in the column of ?8ame of pensioner@ and rule a
red ink line across the page belo) the entry. The column of remarks )ill be blank
as long as the order of payment is in force> but )hen both portions of the orders
are returned on account of death of pensioner or application for transfer )hich
causes strike it permanently off the Treasury list the date and cause of return
should be entered in black ink under the Treasury 6fficerIs initials.
%n the case of a Sub7Treasury if the authenticated copy of the
+isburserIs half only be returned on account of non7appearance of a pensioner
the date )ill be entered in red ink and on reclamation this date )ill simply be
struck out. Chen both the authenticated copy of the +isburserIs half and the
pensionerIs half are transmitted for rene)al in conse*uence of damage or
other)ise or the authenticated copy of the +isburserIs half in case of loss of the
.
109
counter7part the date may be entered in pencil in e.planation of the
incompleteness of the file of orders.
NOTE 15 4 The 1ension 1ayment 6rders )ill ordinarily be filed in one series for the
)hole district but the Accountant72eneral may allo) filing by Sub7Treasury series )hen this
course is found more con$enient.
NOTE 65 4 %f the 1ension 1ayment 6rder recei$ed from an Accountant72eneralIs
6ffice relates to a pensioner in )hose fa$our an anticipatory 1ension 1ayment 6rder has been
issued special care shall be taken to return both hal$es of the anticipatory 1ayment= 6rder
together )ith the $oucher for the first payment of the final pension to the Accountant72eneralIs
6ffice in a registered co$er in ad$ance of the Treasury Schedules.
4."< %n the case of pension payments made at Sub7Treasuries 9$ide rule
4.!;": no Register of 1ension 1ayment 6rders is needed to be maintained in the
Sub7Treasury. A simple inde. sho)ing 9!: number of 1ension 1ayment 6rder
9': name of pensioner 9/: amount of pension> and 94: a column of ?Remarks@
should be pasted in the beginning of each guard file.
/ANNER OF PAY/ENT
4."6 6n appearance of a pensioner claiming payment of pension his
personal marks should be checked by the disbursing officer and the signature to
the receipt compared )ith the facsimile of the signature pasted on the original
payment order. %f a pensioner cannot sign his name his thumb7impression on
the receipt should be compared )ith the original impression already taken on the
+isburserIs half of the 1ension 1ayment 6rder. E.cept in the case of )omen
pensioners )ho do not appear in public the disbursing officer may make
payments to pensioners on the strength of the resemblance bet)een the
pensioner and his photograph pasted on the disbursing officerIs half of the
1ension 1ayment 6rder pending the final reconciliation of any *uestion )hich
may arise about identification marks. A pensioner7dra)ing pension for the first
time should also be re*uired to produce the copy of the order by )hich the
sanction to his pension )as communicated to him.
NOTE 15 4 %n the case of illiterate pensioners and pardanashin ladies ac*uittances
by seal mark attested by some kno)n and respectable person may be accepted in lieu of
thumb7impressions.
NOTE 65 4 A pensioner proceeding abroad prior to the dra)al of his pension for the
first time shall be e.empted from personal appearance for identification if his specimen
signatures or the thumb impression as the case may be along )ith t)o passport7si&e
photographs and life certificate signed and countersigned by an officer not belo) the status of a
Second Secretary of the 1akistan Embassy concerned are furnished through his authori&ed
agent to collect the pension in 1akistan on his behalf. The Treasury 6fficer or the concerned
.
110
branch of the 8ational Bank of 1akistan shall paste such signatures or the thumb7impressions
as the case may be and the photographs on the disburserIs portion and on the pensionerIs half
of the 1ension 1ayment 6rder for record.
4."0 Special risk of fraud e.ists in the payment of pensions of )omen
)ho do not appear in public> care should therefore be taken in
identification in these cases. The descripti$e rolls )hen originally
prepared and the periodical certificates of the continued e.istence of
such )omen should be attested by t)o or more persons of respectability
in the to)n $illage or pargana.
4."# %n making pensions payments the Treasury 6fficer should also
satisfy himself on the follo)ing points.
9a: That the number of the 1ension 1ayment 6rder and the amount of
pension as entered in the receipt correspond )ith the entries on the
1ension 1ayment 6rder in the file kept in the Treasury and that the
re$erse of this order sho)s that pension is due for the period co$ered
by the claim.
9b: That if the pension has lapsed the arrears are not passed for
payment )ithout further orders.
9c: That in the case of illiterate pensioners the certificate of non7
employment has been e.plained $erbally to the pensioner each time
the pension is disbursed. %n this case the Treasury 6fficer should also
satisfy himself by such en*uiry as may be possible that the pensioner
has not been employed any)here either permanently or temporarily.
9d: That in the case of special pensions no payment is made beyond the
time specified or e.cept under the conditions stated in the 1ension
1ayment 6rder.
9e: That the pensionerIs half of the 1ension 1ayment 6rder is produced
in$ariably )ith the claim for payment.
(f) That )hen a 1ension 1ayment 6rder is rene)ed in conse*uence of
the pensionerIs half ha$ing been lost no payment is made on the half
alleged to ha$e been lost by a strict obser$ance of Rule 4. !;! infra.
4."" %n the case of female pensioners or others peculiarly liable to be
imposed upon en*uiry should be made beforehand to )hom they
propose to gi$e their receipts> and the names of their nominees should be
registered. %f any person )hose name has not so been registered
.
111
appears to dra) the pension the Treasury 6fficer if he has any
suspicion should refer to the pensioner before payment.
4.!;; 1ensionersI receipts may be taken either on separate bills 9)hich
bills may be attached to a schedule for each kind of pension or if fe) in
number may support separate entries in the (ash Book and -ist of
1ayments in a form similar to ,orm S.T.R. /6 but containing the
necessary declarations: or on a single bill ,orm S.T.R. /0 for all on
account of each class of pensions. 6n the latter plan the receipt of each
pensioner appearing personally )ill be taken in the column pro$ided for
that purpose )hile separate receipts )ill be appended in support of the
charges on account of those paid at subordinate treasuries. %f payment is
made to another person authori&ed to recei$e it the name of the payee
should be entered in the separate receipt. 6n all documents should be
entered the number of entry in the bill.
9!: A life7certificate must accompany e$ery pension bill )hich is
not personally presented e.cept as in the case of pensioners
not resident in 1akistan specified in rule 4.!;< 9b:. Chen
payment is made on a life certificate it should be made only for
months completed on or before the date of the certificate.
9': Chene$er doubts e.ist in regard to a life7certificate submitted
under rule 4.!;< 9b: by a pensioner residing out of 1akistan and
dra)ing pension in 1akistan the Treasury 6fficer is 5ustified in
asking the pensioner to furnish such e$idence as )ill satisfy him
that the signature to the certificate is authentic. %n such cases it
)ould be )ell to ascertain if possible )hy the pension is dra)n
in 1akistan.
9/: Chere the determination of pension cannot be fi.ed for a
precise date the pensionerIs receipt must be accompanied by a
certificate in ,orm S.T.R. /#.
94: A declaration in form S.T.R. /" should be obtained half7yearly
from female pensioners )hose pension is terminable by their
marriage and should be attached to the bills for pension paid
for +ecember and June.
9<: A certificate of non7employment is printed in Erdu and English
in ,orm S.T.R. /0 and should be signed by all pensioners
e.cept e.72o$ernment Ser$ants holding posts in 81S ! D '
.
112
and e.71olicemen. %n the case of a pensioner dra)ing his
pension through an agent $ide 1un5ab ,inancial Rule <.< the
certificate modified accordingly may be signed by the agent
pro$ided that the pensioner shall himself furnish once a year a
certificate co$ering the period for )hich pension has been
dra)n on the basis of the agentsI certificates. %f a pensioner
)ho is re*uired to sign the certificate is re7employed either
permanently or temporarily in a 2o$ernment establishment or
in an establishment paid from a -ocal ,und during the period
for )hich pension is claimed he should furnish the necessary
particulars therein and the Treasury 6fficer should ascertain
and report )hether the rules regarding such re7employment
ha$e been duly obser$ed.
96: %n cases in )hich pensioners in receipt of pensions granted for
political considerations do not appear in person to recei$e a
payment of their pensions if the disbursing officer entertains
any doubt )hich he has no con$enient means of remo$ing he
should refer the case to the 2o$ernment through his immediate
superior for orders. 1ayment of the pension ho)e$er should
not be suspended pending the result of such reference.
90: ,or payment of pensions due to deceased pensioners see
1un5ab ,inancial Rule <./.
4.!;! E$ery payment is to be entered on the re$erse of both portions of
the order and attested by the signature of the Treasury 6fficer> in case of
pensions paid at Sub7Treasury )here )ill be found only a copy of the order in
English or Erdu )ith the +istrict 6fficerIs order thereon the Sub7Treasury 6fficer
)ill make the entry on the counter7part and on his copy. Chile the Treasury
6fficer at the head*uarters Treasury )ill from the receipt make the necessary
note on his original of the order simultaneously an entry of the payment should
be made in the subsidiary register of pension and should be signed by the
Treasury 6fficer.
4.!;' The payment of pensions not e.ceeding Rs.';;A7 a month may be
made by postal money order at the option of the pensioner. The money7order
fee on pensions upto Rs./;A7 a month )ould be met by 2o$ernment by debiting
the amount to the contingencies of the Treasury concerned. Chen this mode of
payment is adopted the follo)ing rules shall be obser$ed= 7
.
113
1) The procedure prescribed belo) may be applied mutatis
mutandis to pensions the payment of )hich at a Sub7Treasury
has been authori&ed under rule 4.!06 infra.
2) A pensioner )ho elects to ha$e his pension paid by money
order should present in person to the Treasury 6fficer a
declaration to that effect )ith his copy of the 1ension 1ayment
6rder. The Treasury 6fficer should then identify the pensioner
as laid do)n in rule 4."6 abo$e. After this has been done he
should paste the declaration and both hal$es of the 1ension
1ayment 6rder in a separate file headed ? 1ensions 1ayable by
3oney 6rder@. 6n a date not later than the !;
th
of each month
a Treasury 6ffice clerk deputed for the purpose should make
out a money order form for each person recorded in the file
referred to abo$e less money7order commission in the case of
pensions abo$e Rs. /;A7 a month and make corresponding
payment entries in the table at the back of 1ension 1ayment
6rders. The Treasury 6fficer should sign the money7order form
and initial the entries on the back of the 1ension 1ayment
6rders after carefully comparing the three documents.
NOTE5 4 %f a pensioner applies for his pension to be remitted to him *uarterly
instead of monthly his re*uest shall be granted by the Treasury 6fficer and his pension shall be
remitted to him on a date not later than the !;
th
of January April July and 6ctober each year.
,or this purpose the Treasury 6fficer should maintain separate files of 1ension 1ayment 6rder
on )hich payment is to be made *uarterly headed ? 1ension 1ayable Ouarterly by 3oney
6rder@.
9/: 9a: %n order to minimi&e the risk of fraud the Treasury 6fficer
should compare the signature on the money7order receipt e$ery
month )ith the pensionerIs signatures on the 1ension 1ayment
6rder. The Treasury 6fficer should also satisfy himself once
e$ery si. months in such manner as he thinks desirable that the
pensioner is actually ali$e. %n token of ha$ing done so he
should endorse on the schedules of payments for the months of
January and July each year a certificate to the effect that he
has satisfied himself that the pensioners )ere actually ali$e on
the dates on )hich the pensions )ere remitted to them.
.
114
9b: %n the case of female pensioners )hose pensions are
terminable on the occurrence of such e$ents as marriage re7marriage
etc. the Treasury 6fficer should obtain=7
(a) A certificate in ,orm STR./# )hich should be
submitted by the !;
th
of the month follo)ing that for
)hich pension is due> and
9b: A half7yearly declaration of non7marriage in ,orm
STR./" in addition to the certificate referred to in 9a:
abo$e )hen they claim pensions for the months of
+ecember and June each year.
These certificates should be attested by t)o )ell7kno)n persons.
NOTE 15 4 Chen a female pensioner files a declaration electing to recei$e pension
by money7order the Treasury 6fficer )ill supply blank form of both certificates sufficient for a
year and instruct the pensioner clearly as to the submission of the forms in *uestion. The
Treasury 6fficer should supply the pensioner in +ecember e$ery year )ith forms enough for the
ensuing year.
NOTE 65 4 The Treasury 6fficer should )arn the pensioner that her pension )ill not
be remitted until the necessary certificates are recei$ed. %n case )here necessary certificates
ha$e not been recei$ed the Treasury 6fficer )ill take steps to obtain them before remitting the
pension.
94: Some $illage official or other suitable subordinate agency such
as the 1olice should be made responsible for reporting
promptly to the Treasury 6fficer the death of any pensioner
)hose pension is paid by money order.
9<: %t )ill not be necessary to prepare separate pension bills for
such payments. The payments should be sho)n in a separate
schedule )hich )ill ser$e as $oucher. A certificate in the
follo)ing form in the hand)riting of the Treasury 6fficer should
be endorsed on the schedule= 7
?(ertified that % ha$e satisfied myself that all payments
noted in the schedule ha$e actually been remitted by money7
order@
NOTE5 4 %n the schedules for January and July each year an additional certificate
in the follo)ing form should be added= 7
?(ertified 9!: that % ha$e obtained from each pensioner a declaration
that he has not recei$ed any remuneration for ser$ing in any capacity under
2o$ernment or under a -ocal ,und during the past si. months and 9': that %
ha$e obtained from each female pensioner )hose pension is terminable on
.
115
her marriage a declaration on ,orm S.T.R. /" that she is not married and
that she has not been married during the past half year@.
96: The amount to be remitted should not be paid to the 1ost 6ffice
in cash but by transfer to the credit of the 1ost 6ffice. The
money7order forms should be sent to the 1ost 6ffice )ith a
certificate by the Treasury 6fficer that the amounts of the
money order and fees thereon ha$e been credited to the 1ost
6ffice in the Treasury Accounts by transfer.
90: The Treasury 6fficer )ill )atch for the money7order receipts for
all remittances sho)n in the special file and )ill also compare
the signatures in these receipts )ith the specimen signatures
on the +isburserIs hal$es of the 1ension 1ayment 6rders.
9#: %n the ne.t monthIs schedule the Treasury 6fficer )ill furnish
the follo)ing certificate= 7
?(ertified 9!: that % ha$e satisfied myself that all pensions included in
the schedule for the pre$ious month ha$e been paid to the proper
persons> and 9': that % ha$e obtained all money7order receipts in
support of these payments and field them in my office@
9": 6n a money order being returned the net amount of the money
order 9minus the postal commission: should be debited to the 1ost
6ffice and should be sho)n as a distinct item in the (ash Book
and in the monthly (ash Account. A note of the amount returned
should also be made against the 1ension 1ayment 6rder
concerned. Chen the amount less money7order commission is
repaid to the pensioner a note to that effect should be made
against the former remarks.
4.!;/ 9a: Chere o)ing to old age or infirmity or in conse*uence of some
physical disability it is not possible for a pensioner to present in person to the
Treasury 6fficer a declaration electing to ha$e his pension paid by money7order
the Treasury 6fficer may accept instead a )ritten declaration signed by the
pensioner )hich is duly $erified by an officer a 3agistrate or a Justice of the
1eace. The officer $erifying the declaration shall specify the circumstances in
)hich he hold that it is not possible for the pensioner to present the declaration
in person to the Treasury 6fficer.
9b: Should the pensioner be physically incapable of singing the
declaration the Treasury 6fficer may authori&e payment to the pensioner on
.
116
production of a certificate from the +istrict Health 6fficer or 3edical
Superintendent of the +istrict or other registered medical practitioner to the effect
that the pensioner is ali$e but is unable to sign the re*uired declaration. %n such
a case the pension may be paid to the heir not being a minor )ho )ould
recei$e payment of the arrears of pension in the e$ent of the pensionerIs death
pro$ided it is certified by the (ollector that the person claiming to be the heir is in
fact the heir and continues to be the heir throughout the period for )hich he
dra)s the pension.
IDENTIFICATION OF PENSIONERS
4.!;4 As a rule a pensioner must take payment is person after
identification by comparison )ith the 1ension 1ayment 6rder. A pensioner
specially e.empted by the (ommissioner from personal appearance a female
pensioner not accustomed to appear in public or a male pensioner )ho is unable
to appear in conse*uence of bodily illness or infirmity may recei$e his or her
pension upon the production of a life certificate signed by a responsible officer of
2o$ernment or by some other )ell7kno)n trust )orthy7person.
NOTE5 4 %f a pensioner paid on 1ension 1ayment 6rder in ,rom '# of (i$il
Ser$ice Regulations is not kno)n to the Treasury 6fficer he may be re*uired to produce a life
certificate or other e$idence of identity.
4.!;< 9a: A pensioner of any description )ho produces a life certificate
signed by a person e.ercising the po)ers of a 3agistrate under the (ode of
(riminal 1rocedures. !#"# or by any pensioner 2o$ernment ser$ant )ho
before retirement e.ercised the po)ers of 3agistrate or by a member of the
8ational or 1ro$incial Assembly or by a (hairman of a -ocal Body of that area is
also e.empted from personal appearance.
9b: A pensioner not resident in 1akistan may dra) his pension in
1akistan through a duly authori&ed agent )ho must produce a certificate by a
3agistrate a 8otary or Banker on each occasion that the pensioner )as ali$e
on the date up to )hich his pension is claimed unless the agent has e.ecuted a
bond to refund o$er7payments and produce such a certificate as aforesaid at
least once a year.
9c: A pensioner of any description resident in 1akistan is e.empted
from personal appearance if he dra)s his pension through an agent )ho has
e.ecuted a bond to refund o$er7payments and produce at least once year a life
certificate signed by a person authori&ed under clause 9a: to sign such
certificates.
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9d: The pension of a person dra)ing his pension through an
authori&ed agent )ho has e.ecuted a bond to refund o$er7payments shall not
be paid on account of a period of more than a year after the date of the life
certificate last recei$ed and the disbursing officer shall be on the )atch for
authentic information of the decease of any such pensioner and on receipt
thereof shall promptly stop further payments.
4.!;6 9a: %n all cases referred in rule 4.!;4 and 4.!;< e.cept in the
case of pensioners resident in 1akistan dra)ing pension through a duly
authori&ed agent Treasury 6fficer must take precautions to pre$ent imposition
and must at least once a year re*uire proof independent of that furnished by
the life certificate of the continued e.istence of the pensioner.
9b: ,or this purpose he should sa$e in a cases of e.emption
from personal appearance granted by the (ommissioner re*uire the personal
attendance and due identification of all male pensioners )ho are not
incapacitated by bodily illness or infirmity from so attending and in all cases
)here such inability may be alleged he should re*uire proof thereof in addition to
the proof submitted of the pensionerIs e.istence.
9c: Chen a male pensioner is specially e.empted by
(ommissioner from personal appearance the fact should be noted on his
1ension 1ayment 6rder by the Treasury 6fficer.
9d: %n all cases of non7appearance of a male pensioner note
)ill be made on 1ension 1ayment 6rder of the ,orm in )hich proof )as gi$en
)ithin each year of the pensionerIs continued e.istence e.g. ?1ensioner $isited
the RRRRRRRon RRRRRRR@ and the initials of the Treasury 6fficer should be put
against the note.
NOTE 15 4 The Treasury 6fficer is personally responsible for any payment )rongly
made. %n case need not doubt he should consult the Accountant72eneral.
NOTE 65 4 A pensioner of rank may be pri$ately identified by the Treasury 6fficer
and need not be re*uired to appear at a public office.
NOTE 95 4 %f the Treasury 6fficer entertains any doubt as to the identity of a police
pensioner he may re*uire the local %nspector of 1olice to identify him. The %nspector )ould then
he responsible for the correct identification of the pensioner.
4.!;0 9!: 6n the first appearance of a pensioner on or after July !
st
of
each year the disbursing officer should e.cept in the case of pensioners
mentioned in clause 9': belo) take an impression of the thumb and all the
fingers of the pensionerIs left hand on the pension bill. The pensioner should
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118
then be identified from the particulars gi$en in the disbursing officerIs half of the
1ension 1ayment 6rder. %dentification should also be made by an e.amination
of the impressions gi$en on the bill )ith those pasted on the 1ension 1ayment
6rder if the pensioner cannot be identified by other means )ith absolute
certainty.
9': E.cept 1rices of the States acceded to 1akistan persons
)ho retired as officers persons )ho hold 2o$ernment titles and persons )ho
ha$e been specially e.empted by 2o$ernment 9these e.ceptions being made on
the ground that there can be no difficulty in future identification: all pensioners
shall be liable to the operation of these rules.
9/: 1ardahnashin ladies and illiterate pensioners must gi$e a
thumb7impression on their bills in the presence of the person )ho grants the life
certificate or in the case of illiterate pensioners )ho personally attend the
paying office before the disbursing officer. A female may be employed to assist
in the identification.
94: 6n the rene)al of a 1ension 1ayment 6rder the original
impression must be cut7off from the old and attached to the ne) order.
#RATUITIES
4.!;# 9a: 2ratuities )ill be paid by Treasury 6fficers in a shingle sum
and not be in installments on authority recei$ed from the Accountant72eneral to
)hom under rule !;.!/ of the (i$il Ser$ices Rules 91b: Bolume %% the sanction
is communicated by the sanctioning authority or by another Audit 6fficer. The
payee should also be re*uired to produce the copy of the order by )hich the
sanction to the gratuity )as communicated to him> and the Treasury 6fficer
should record the fact of payment ha$ing been made on the copy of the order so
produced.
9b: 2ratuities are payable only to and upon the receipt of the
persons legally entitled to recei$e them and not to or upon the receipt of the
head of the office or department in )hich the gratuitants formerly ser$ed.
PAY/ENTS AT SUB4TREASURY
4.!;" Treasury 6fficers may authori&e a pension to be disbursed at a
Sub7Treasury e$en in cases in )hich this is not specifically desired in the
1ension 1ayment 6rder. %n all such cases the Sub7Treasury 6fficer )ill be
furnished by the +istrict Treasury 6fficer )ith an authenticated copy of the
+isburserIs half of the 1ension 1ayment 6rder )ith the (ollectorIs order for
payment at Sub7Treasury endorsed thereon.
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%n issuing these copies of 1ension 1ayment 6rders the +istrict
Treasury )ill reproduce the full order of the Accountant 2eneral and thereon
make the endorsement. ?3ade payable at777777777777777 Sub7Treasury )ith effect
from777777777777777777777777777@ a similar endorsement being recorded o$er the
Treasury 6fficerIs signature on the +isburserIs half of the 1ension 1ayment
6rder so that payment may not be made at +istrict Treasury as )ell.
4.!!; %f a pensioner )ho recei$es his pension at Sub7Treasury loses his
half of the 1ension 1ayment 6rders the Sub7Treasury officerIs half should be
returned to the +istrict Treasury 6fficer for the issue of a ne) order. The Sub7
Treasury 6fficer should see that no payment is thereafter made on the half
alleged to be lost.
A note of the loss should be made in the remarks column of the
proper %nde..
($,,,) LOANS AND AD2ANCES
(,) LOANS TO /UNICIPALITIES ETC.
4.!!! The $ouchers on )hich a loan or an ad$ance is dra)n must *uote
the authority sanctioning such loan or ad$ance but no part of such loan or
ad$ance can be disbursed from the Treasury e.cept under the orders of
the Accountant 2eneral.
4.!!' %n repaying a loan or ad$ance the memorandum presented at the
Treasury must state the original date and amount of the loan or ad$ance
or other)ise gi$e sufficient particulars for its identification. %f the amount
repaid includes interest as )ell as principal the interest must be
separately specified> and if the repayment is a fi.ed periodical amount
including both interest and principal the orders fi.ing the amount should
be *uoted.
4.!!/ The follo)ing special procedure is prescribed for the dra)ing of
re$enue ad$ances )hich include taka$i ad$ances ad$ances under the
-and %mpro$ement Acts and any other ad$ances )hich Re$enue 6fficers
are allo)ed or directed to make in connection )ith -and Re$enue
Agriculture or famine under any Act of the -egislature or under any order
of 2o$ernment. Re$enue ad$ances )ill be issued from the Treasury upon
orders singed or countersigned by the (ollector of the district or other duly
authori&ed officer.
NOTE5 4 Taka$i ad$ances may be made either direct to the parties concerned
and on their receipt 9stamped )hen necessary: or in lump sums on abstract bills to 2o$ernment
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120
ser$ants disbursing taka$i. %n the former case the charge should be supported by the actual
payee receipts or )here these are re*uired for the Re$enue 6fficer by a certificate from the
(ollector or other duly authori&ed officer to the effect that the payments ha$e been made to the
proper parties and their receipts duly taken and filed in the Re$enue 6ffice.
%n the later case the follo)ing safeguards should be adopted= 7
9!: 8o 2o$ernment ser$ant disbursing taka$i should be allo)ed to
dra) a second abstract bill )ithout producing a detailed bill to account
for the amounts already disbursed from the last ad$ance taken any
balance left being at the same time refunded into the 2o$ernment
Treasury. %n no case should the submission of the detailed bill be
delayed beyond the end of the months follo)ing that in )hich the
ad$ance )as dra)n from the Treasury.
The disbursing 2o$ernment ser$ants should take the receipts of the
payees on the spot as soon as the ad$ances ha$e been made and
certify at the foot of the detailed bill that the ad$ances )ere duly
sanctioned by them and paid in their presence.
1ayeeIs receipts need not be sent )ith the detailed bill and their names
need not be sho)n in it.
9': (ollectors should prescribe a money7limit for the amount )hich can
be dra)n on abstract bills by each 2o$ernment ser$ant )ith due regard
to the circumstances of each case.
(,,) LOANS AND AD2ANCE TO #O2ERN/ENT SER2ANTS
FOR/S OF DRA7IN# AND REPAYIN#
4.!!4 The $ouchers on )hich these ad$ances are dra)n should *uote
the authority sanctioning them and payment )ill be made by the Treasury
on the authority of such sanction e.cept in regard to house building
ad$ances and ad$ances for purchase of con$eyances )hich can be
disbursed only on the authority of the Accountant 2eneral.
4.!!< A personal ad$ance to a public ser$ant may be repaid either in
cash or by deduction from his pay or tra$eling allo)ance bills as the case
may be.
%n repaying an ad$ance the memorandum presented at the
Treasury or the pay bill as the case may be must state the original date and
amount of the ad$ance or other)ise gi$e sufficient particulars for its
identification. Remittance of the amount of the particular Treasury )here the
ad$ance )as made is not necessary.
(,F) TELE#RAPHIC TRANSFERS. BANK DRAFTS AND #O2ERN/ENT
DRAFTS
CHECK ON PAY/ENT
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4.!!6 The ad$ices recei$ed from the issuing officers should be opened in
the presence of the Treasury 6fficer and each dated and initialed by him
after he has satisfied himself of its genuiness by e.amining the signature
of the dra)er and if necessary the post mark. They should then be sorted
and arranged according to the offices from )hich they are recei$ed and
pasted chronologically in guard files in such a )ay that ad$ices recei$ed
from each office may be kept together. These files should be kept under
lock and key.
NOTE5 4 %t may be as )ell to remind Treasury 6fficers of the security 9against the
fraud of altering after signature the amount sho)n in the ad$ice: )hich is afforded by
comparison of the total amount reported in )ords in the heading )ith the real total of the figured
amounts of an ad$ice. Any alteration of entry )hether of names or figures in an ad$ice re*uires
the dra)erIs full signature so that it is scarcely possible that any fraud could be attempted by
altering the ad$ice before he has singed it since at the time of signing he )ould notice any
uncertified correction.
4.!!0 The ad$ices arranged in the manner prescribed in the preceding
rule )ill facilitate the e.amination and identification of drafts presented for
payment. The entries made in the ad$ice should be a sufficient obstacle to the
encashment of drafts forged or fraudulently altered> and their se*uence
effectually bars the use a second time of a particular number and suggests
suspicion e$en of the ad$ice )here a high number follo)s a lo) one.
PAY/ENT OF TELE#RAPHIC TRANSFERS
4.!!0 %n paying a telegraphic transfer the follo)ing instructions should be
follo)ed by a Treasury 6fficer= 7
9a: The person claiming payment should be re*uired to produce his
telegraphic ad$ice from the place )here the transfer has been issued.
9b: %f the person to )hom the transfer is payable is not kno)n to the
Treasury 6fficer the Treasury 6fficer should re*uire identification by a
)ell kno)n and responsible person )ho should certify that the payee
is kno)n to him.
9c: The payment of the transfer should be reported at once by a letter to
the issuing officer.
9d: %f the Treasury 6fficer has any reason to doubt )hether the person
claiming payment is entitled to it he should telegraph the issuing
officer for confirmation.
9e: %f the post copy of the telegram authori&ing payment is not recei$ed
)ithin three days of the date on )hich it should arri$e the Treasury
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122
6fficer should communicate )ith the issuing officer and ask for his
confirmation of the telegram.
E3A/INATION OF DRAFTS PRESENTED
4.!!" 9a: 6n presentation of a draft for payment the Treasury 6fficer should
compare it )ith the ad$ice recei$ed from the issuing office and should satisfy
himself carefully that it is in order and that it is receipted on the back by a person
able to gi$e a legal ac*uittance.
9b: The 2o$ernment drafts are payable only as follo)s= 7
9i: to the payee on identification>
9ii: to the payeeIs banker )ho should certify that the amount has been
placed to the payeeIs credit> or
9iii: to a person holding a letter of authority from the payee )hose
signature must be kno)n to the paying office and if the latter
directs the paying office to pay the money to a certain named
person that person must be identified to the paying office before
payment can be made.
9c: %t )ill thus be seen that the liability to the payee named in the draft
can only be discharged by payment of the amount due thereunder to the said
payee or his la)ful agent or to a recogni&ed bank in )hose fa$our it is endorsed
for the purpose. %n cases therefore )here payment is not made on an
endorsement in fa$our of a recogni&ed bank the genuiness of the payeeIs
signature to the receipt on the back of a draft is not sufficient. %f the payee
himself is not in attendance the Treasury 6fficer should assure himself that the
presenter of the drafts is the agent or messenger of the payee duly authori&ed to
recei$e payment. %f the presenter is unkno)n to the Treasury officials or if
kno)n should there be reasonable grounds for *uestioning his being in la)ful
possession of the draft the Treasury 6fficer should demand a )riting from the
payee authori&ing the presenter to recei$e payment on his 9the payeeIs: behalf.
Similarly in cases )here payment is made on an endorsement to a recogni&ed
bank the Treasury 6fficer should assure himself that the presenter of the draft is
the authori&ed agent or messenger of the bank )hich should certify that the
amount has been placed at the payeeIs credit.
NOTE 15 4 +rafts are not payable at Sub7Treasuries sa$e as e.pressly pro$ided by
notes in the ?-ist of Treasuries and Sub7Treasuries in 1akistan@ appearing as Anne.ure ?(@ to
(hapter G% of the 1un5ab ,inancial Rules Bolume % or by the rules in that chapter. But if the
money payable on a 2o$ernment draft dra)n on a Treasury is re*uired at a Sub7Treasury a
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123
cash order may be issued to the payee for presentation at the Sub7Treasury. %n such a case the
payee should receipt the draft as ?Recei$ed payment by a cash order onGGGGGGSub7
Treasury and the Treasury 6fficer at the +istrict Treasury should finally deal )ith the draft and
should take the same precautions regarding the deli$ery of the cash order as are prescribed in
the case of payment in cash. %f the money payable on a 2o$ernment draft dra)n on the bank
conducting the business of the Treasury at the district head*uarters is re*uired at a Sub7
Treasury )hose business is not conducted by the bank the payee should endorse the draft in
fa$our of the Treasury 6fficer )ho )ill then endorse it as= 7
?Recei$ed payment by transfer credit to cash on the GGGGGGG.Sub7
Treasury@
and issue a cash order in fa$our of the payee for payment at the Sub7Treasury.
NOTE 65 4 8o duplicate or triplicate older than si. months should be paid )ithout
pre$ious reference to the (urrency 6fficer. 8or should any duplicate or triplicate of a draft
endorsed for payment at a Sub7Treasury be either cashed or endorsed for payment at a Sub7
Treasury until the officer at the Sub7Treasury has certified that the he has not paid the original
and that he has recorded the issue of a duplicate.
Before making a payment of claims in respect of lapsed drafts 9$ide rule !!.'! of
the 1un5ab ,inancial Rules: the applicant should be directed to obtain the sanction of the
(urrency 6fficer.
4.!'; Before paying a draft it should be seen that it has been ad$ised>
that it corresponds in all particulars )ith the ad$ice> that it bears the
genuine signature of the dra)er> that it has not been tampered )ith and
of course that it is not a cancelled or a lapsed draft or one of )hich a
duplicate has been paid. Pet a draft may be paid= 7
(!) Without advice if there is no reason )hatsoe$er to doubt its
genuiness and if sufficient security is offered. %n the case of
)ell7kno)n and reliable holders this security may be dispensed
)ith. The Treasury 6fficer should in all such cases apply for the
necessary ad$ice )ithout delay.
9ii: Even thought differing from the advice at the discretion and
risk of the dra)ee pro$ided that there is not suspicion of
fraudulent alteration nor any possible doubt of the genuiness of
the draft. But great caution should be e.ercised before paying
on a draft ha$ing an amount larger than named in the ad$ice.
DOUBLE DRAFTS
4.!'! %n case of erasure alteration or other serious cause for suspicion
the dra)ee should before payment refer to the dra)er the 1ost 6ffice or
the Bank as the case may re*uire. Any material alteration of a draft
)ithout the consent of the parties after it has been dra)n or endorsed
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124
affecting the date sum or time or place of payment )ill in$alidate it but
the mere correction of a mistake as by inserting the )ords ?or order@ in the
endorsement of a Bank draft )ill ha$e no such effect. 2o$ernment draft
should not ordinarily bear any other endorsement than that of the payee
9see rule 4.!'' belo): and Treasury 6fficers )ill be 5ustified in declining
to cash such drafts bearing any other endorsement )hene$er it may
appear desirable to them to do so but payment should be made if so
desired on endorsement of the 2o$ernment drafts in fa$our of a
recogni&ed bank.
NOTE5 4 There is no ob5ection to the bank paying on its o)n responsibility and
for the con$enience of its customers 2o$ernment drafts bearing endorsement in addition to that
of the payee. %n all such cases the bank must itself endorse the draft. The special endorsement
of the payee is as full an ac*uittance to 2o$ernment as a simple endorsement ?(ontents
recei$ed@ (onse*uently there is no doubt of the stipulation on the face of the drafts that it is 8ot
Transferable.
FOR/ OF RECEIPT
4.!'' A 2o$ernment draft is not transferable and is only payable to or on
the receipt of the person named therein as payee but payment )ill be
made if so desired on the endorsement of such draft in fa$our of a
recogni&ed bank. A Bank draft is transferable> according to its form it is
payable ?to the order of A.B.@ and A.B. The original payee can transfer his
right by endorsement. This he may do by simply signing his name on the
back in )hich case it becomes payable to bearer or he may )rite abo$e
his signature ?1ay to (.+.@ or ?1ay to (.+. or order@ in )hich case (.+.
stands in the same position as A.B. did originally and has the same
po)ers of transfer. The )riting by )hich such a right is transferred is
called endorsement> an endorsement to@ (.+ or order@ is a special
endorsement> and the persons to )hom successi$ely a draft is transferred
are endorsees> and the person in rightful possession of a draft at any time
is the holder.
4.!'/ ,or the sufficiency of the receipt it is necessary to see that it is not
for a part only of the draft and it is gi$en by the legal holder. 6n no
account may a draft be paid by installments> receipt for the full amount
should be gi$en on the reser$e and the full amount should be paid= 7
9a: %f the legal holder be dead payment should be made only to his
legal representati$e> a draft for less than Rs. !;; may ho)e$er be
paid )ithout a certificate of administration.
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125
9b: %f the receipt be signed by an agent or attorney note of the
e.istence and of the record in the Treasury of the po)er of
attorney should be made on the draft.
9c: %f more than one persons be named in a draft all must 5oin in order
to gi$e a $alid endorsement or receipt.
9d: A draft payable to A.B. cannot be cashed on the receipt of his
partner (.+. )ithout production of a formal po)er of attorney> a
draft payable to A.B. and (o. can be paid on the receipt as A.B.
and (o. of any member of the firm.
9e: +rafts payable to an incorporated company or any other corporate
body may be paid on the receipt of the official authori&ed generally
or specially by its regulations or by po)er of attorney to recei$e
moneys payable to such company or body.
%n the case of drafts payable to an incorporated body payment
may be made to a person holding authority to recei$e money
payable to such body> but the Treasury 6fficer should first satisfy
himself that the authority has been duly conferred.
9f: %f the amount of the draft be payable by transfer to some head of
account the head of account to )hich it is transferred and the item
in )hich it is included in the Treasury accounts should be noted in
the ad$ice and separate credit should be gi$en in the cash book or
register concerned. The $oucher submitted )ith schedule 9$ide rule
!!./6 of the 1un5ab ,inancial Rules: )ill contain a certificate to this
effect o$er the signature of the Treasury 6fficer. %f the draft be
endorsed to the (ollector or other public ser$ant he should
endorse it ?(redit to such a head of account@ o$er his signature.
NOTE5 4 A public ser$ant )hen he sends a 2o$ernment draft to a Treasury not
for cash payment but for credit of its amount in the Treasury account must before he signs the
receipts add to the )ords ?Recei$ed payment@ the further )ords ?by transfer credit@. 6mission to
do this facilitates fraudulent appropriation of the money.
#O2ERN/ENT DRAFTS TO POLICE/EN
4.!'4 The 2o$ernment drafts are payable to the parties described in the
roll. %n cases of doubtful identity payment may be made on security at the
discretion of the Treasury 6fficer.
NOTE PAY/ENT
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126
4.!'< As each telegraphic transfer or draft is paid it must be stamped
?paid@ the date of payment being at the same time noted in the column pro$ided
for the purpose in the ad$ice. The entry should then be initialed by the Treasury
6fficer in the column pro$ided therein. See also rule !!./0 of the 1un5ab
,inancial Rules.
CANCELLATION AND REFUND
(!) PROCEDURE AT THE ISSUIN# TREASURY
4.!'6 All parts being surrendered and the draft cancelled as prescribed in
rule !!.!" of the 1un5ab ,inancial Rules its amount may be refunded at the
discretion of the Treasury 6fficer on the application and receipt of the remitter in
the case of a public ser$ice 2o$ernment draft and of the payee in the case of a
Bank draft or a pri$ate 2o$ernment draft. %f in either of the latter cases the
receipt of the payee cannot be obtained the remitterIs application for
cancellation )ith e.planation of the reasons for his re*uest and of the difficulty in
the )ay of obtaining the payeeIs signature should be submitted for orders of the
(urrency 6fficer. 8o e.change )hich has been le$ied can be refunded but if
under $ery peculiar circumstances it is thought ad$isable to cancel a Bank draft
on )hich discount has been allo)ed the amount of discount should be deducted
and no more refunded than the net amount recei$ed on the draft.
(+) PROCEDURE AT THE TREASURY DRA7N UPON
4.!'0 6n receipt of ad$ice of cancellation of any draft or on its lapse the
fact should be noted in the column ?date of payment@ of the rele$ant ad$ice.
Similarly notes of references touching irregularities issue of certificates of non7
payment ad$ices of seconds and thirds and of any other points of importance
should be made on the ad$ice.
(F) DEPOSITS
RE2ENUE DEPOSITS
4.!'# 9a: A person claiming refund of a deposit must produce an order of the
court or authority )hich ordered acceptance of the deposit> this order the
Treasury 6fficer )ill compare )ith the entry in the register of receipts and if the
balance be sufficient he )ill take the payeeIs receipt make payment and record
it at once under his initials both in the register of repayments ,orm T.A. '!
from )hich the daily total is carried to the (ash Book and in that of receipts
,orm TA '; noting in both also the date and amount of the repayment. See
Article 66 of Account (ode Bolume %% and note there under. %f there be not a
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127
sufficient balance at credit of the particular item the Treasury 6fficer )ill
endorse this fact on the order and return it to person presenting it.
9b: Earnest money deposits )ill be refunded only under the authority
of an order endorsed upon the original deposit receipt of the Treasury 6fficer by
the department officer in )hose fa$our the deposit )as made. %t must be borne
in mind that no part payment can e$er be made. %f ho)e$er the departmental
officer desires that the deposit instead of being refunded be carried to the credit
of 2o$ernment he )ill return the receipt )ith this direction )hereupon the
Treasury 6fficer )ill make the necessary transfer on the authority of this
$oucher.
E3EPTION %n the case of ,orest +epartment refund of earnest money
remittance )here necessary shall be made by che*ue by the +ra)ing and
+isbursing 6fficer concerned or credited to head G7 ,orest through an ad5usting
entry in the accounts as the case may be.
FRO/ OF 2OUCHER
4.!'" 9i: ,orm S.T.R. 4! shall be used for repayment order and $oucher for
deposits repaid. %t may be filled in Erdu or English. The order should be signed
by the presiding officer of (ourt or authority )hich ordered for the deposit into
2o$ernment Treasury after gi$ing correct deposit number of $ouchers.
9ii: Each book of the ,orm S.T.R. 4! shall consist of !;; forms. All
books shall be machine7numbered by the 2o$ernment 1rinting 1ress.
9iii: The books )ill be stocked in +istrict Treasuries in +ouble -ock and
shall be issued to courts or other authorities on their )ritten re*uest in
accordance )ith the procedure prescribed for the issue of (he*ue Books.
9i$: The book on receipt from the Treasury shall be kept in personal
custody of the officer competent to use the books.
9$: A deposit repayment $oucher )ill not be entertained in a Treasury
e.cept on the forms of the book issued by the same Treasury.
9$i: Chere a repayment $oucher book has been re*uisitioned from
+istrict Treasury for use at Sub7Treasury )ithin the same +istrict the Treasury
6fficer )ill intimate to the Sub7Treasury 6fficer about the issue of the book along
)ith its number.
9$ii: A deposit repayment $oucher must in no case be prepared at the
Treasury or Sub7Treasury. As a safeguard against fraud the authority ordering
repayment shall enter the name of the payee after the )ords ?1assed for
payment@ thus ?1assed for payment to GGG..H.
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128
9$ii: +eposit repayment order )ill remain in force for a period of one
month after )hich no repayment )ill be made on its authority unless it has been
re$alidated.
LAPSED DEPOSITS
4.!/; +eposits )hich ha$e lapsed and so ha$e been credited to
2o$ernment cannot be repaid )ithout the sanction of the Accountant72eneral.
The application for sanction )ill be made in ,orm S.T.R. 4'. There
must be a separate application for deposits repayable to each person and it )ill
be used as the $oucher on )hich the payment is to be made and submitted to
the Accountant72eneral )ith the -ist of 1ayments in )hich it is charged.
CI2IL AND CRI/INAL COURTS DEPOSITS
4.!/! There are t)o methods by )hich the ci$il and criminal court
deposits may be repaid=7
9i: %n the first of these )hen each deposit is separately paid into the
Treasury repayments are made upon $ouchers in form S.T.R. 4!
passed by the presiding officer and setting forth the particulars
necessary for the entries in the Treasury registers.
95: According to the other method )hen the ci$il courts and magistrates
merely bank )ith the Treasury remitting )ithout detail their gross
deposit receipts for credit in a personal ledger account repayments
are made by che*ues on the Treasury )hich are taken to debit of the
same personal account.
NOTE5 4 The second method is follo)ing only in the case of the Small (ause
(ourt.
PERSONAL DEPOSITS
4.!/' Cithdra)als are made only on che*ues signed by the responsible
administrator )hich are current for three months after the month of issue.
The Treasury 6fficerIs duty is simply to see that )ithdra)als are
made only on che*ues singed by the responsible administrator and that the
)ithdra)als ne$er e.ceed the balance in hand.
LAND RE2ENUE COLLECTED AT SUB4TREASURIES PAYABLE TO NON4
RESIDENT JA#IRDARS
4.!//. +eleted.
4.!/4. +eleted.
4.!/<. +eleted.
4.!/6. +eleted.
.
129
DEPOSITS OF FEES
4.!/0 %n cases )here reco$eries from the pri$ate bodies are di$isible
bet)een the 2o$ernment and the 2o$ernment ser$ant concerned the
amounts due to the 2o$ernment ser$ant concerned must be dra)n on
regular bills in the follo)ing manner=7
The 6fficer himself or the head of office on behalf of officials must
claim the amount due to him on a bill specifying therein the authority sanctioning
the payment of fees and for)ard the bill to the Accountant72eneral through the
Treasury 6fficer concerned )ho )ill furnish necessary details of the credit in the
Treasury Accounts. The Accountant72eneral )ill after $erifying the credits
authori&e the payment and return the bill to the Treasury 6fficer )ho )ill pay it
by debit to the deposit head.
PAY/ENTS AT SUB4TREASURIES
4.!/# Chen the officer7in7charge of a Sub7Treasury has occasion to
place in deposit an item )hich according to rule should be so dealt )ith
he may also be empo)ered to repay it on his o)n authority )ithout formal
authority from the +istrict Treasury.
4.!/" +eposits repayable at a Sub7Treasury should not be made payable
at the +istrict Treasury e.cept in $ery rare cases to a$oid incon$enience
to depositors. %f in any case it is considered desirable to make payment
in this manner the +istrict Treasury should first inform the Sub7Treasury
6fficer concerned that payment is being made at +istrict and obtain an
assurance that payment has not been made at the Sub7Treasury. After
the payment has been made the Sub7Treasury 6fficer should be directed
to mark the original entries in the receipt register as paid.
REPAY/ENT OF DEPOSITS
4.!4; ,or the repayment of deposits see rule 4.<# under the section
?Refund of Re$enue@.
(F,) LOCAL FUNDS
#ENERAL
4.!4 The account of a -ocal ,und at the Treasury is ordinarily a pure
banking account money being paid in and dra)n out )ithout specification of the
nature of receipt or e.penditure. The Treasury 6fficer need only to see that the
$oucher for payment is in proper form and signed by the proper officer and that
the amount does not e.ceed the amount at credit of the banking account.
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130
NOTE5 4 %f the charges of any -ocal ,und are under any special orders dra)n
from the Treasury on detailed bills in )hich case the gross amount )ill be charged by the
Treasury 6fficer in the accounts the deduction on account of %ncome Ta. fund subscriptions
etc. being credited by transfer in distinct entries.
4.!4! 1ayment in e.cess of the balance at credit of the ,und cannot
under any circumstances )hate$er be made e.cept upon the special
authority of 2o$ernment pre$iously obtained.
/UNICIPALITIES. NOTIFIED AREAS AND S/ALL TO7N CO//ITTEE
4.!4/ 3oney can be )ithdra)n from the Treasury on account of a
3unicipal ,und only upon che*ues signed by an authority or authorities )ho
under the account rules of the local body as amended from time to time is or are
competent to sign che*ues on their behalf and in the case of notified areas and
small to)n committees by both the Secretary and the 1resident or in the latterIs
absence the Bice 1resident.
4.!44 1ayments from a ,und can be made only at the Treasury or )here
the running account of the ,und is kept.
DISTRICT FUNDS
4.!4< All disbursements from +istrict ,unds should be made by Treasury
6fficers only upon che*ues signed by the (hairman or Bice7(hairman of the Kila
(ouncil. As the accounts of Kila (ouncil are kept at the +istrict Treasury
payments on che*ues )ill not be made at a Sub7Treasury unless the che*ues
ha$e been made payable there by the +istrict Treasury.
(F,,) SER2ICE AND OTHER FUNDS
4.!46 Ad$ances from any fund may be dra)n from the Treasury in
accordance )ith the rules of the fund. Cith this e.ception no payment on
account of any fund )hether as a refund of a subscription o$erpaid or as
repayment of the )hole or a part of the amount accumulated at the credit of
subscriber can be made )ithout the e.press authority of the Accountant7
2eneral.
NOTES
!. 1ayment )hen authori&ed )ill be made only on the personal receipt of the
depositor or )hen he is absent from 1akistan on that of his duly authori&ed agent. %n the e$ent
of his death payment should be made only to his legal representati$e.
'. 1ayment of the bills for )ithdra)als from the 2eneral 1ro$ident ,und to officials
should be made on the receipt of the head of the office )ho should in all cases including the
case of deposit of deceased subscribers dra) and disburse the amount in the same )ay as pay
.
131
and should hold the payeeIs ac*uittance in his o)n office instead of for)arding it to the Accounts
6ffice.
/. +isbursing 6fficers are authori&ed to make payments on account of ad$ances
on the authority and responsibility of the officer sanctioning the ad$ance )ithout pre7audit by the
Accounts 6fficer.
III PROCEDURE AT TREASURIES IN PAYIN# OUT /ONEY
4.!40 The bill or other $oucher presented as a claim for money )ill be
recei$ed and e.amined by the Accountant and if it is deficient in any of the
follo)ing respects it should not be cashed but should be returned to the dra)ing
officer for completion. ,ailure to do this is noted as an irregularity of the Treasury
for inclusion in the annual re$ie) on the )orking of Treasuries.
9a: 1rescribed form>
9b: Signatures countersignatures and transliteration of $ernacular
signature>
9c: Ouotations of sanction or authority )here necessary>
9d: Affi.ing of receipts stamps )here necessary>
9e: Arithmetical correctness of totals and calculations of broken
periods>
9f: Attestation of alterations>
9g: -ast pay certificates and absentee statements for all officials on
lea$e or deputations attached>
9h: 1rinted instructions on re$erse of tra$eling allo)ance bill forms
strictly complied )ith.
%t should then be laid before the Treasury 6fficer )ho if the claim
be admissible the authority good the signature true and in order and the receipt
as legal ac*uittance )ill sign the order for payment at foot of the $oucher taking
care to adopt the precautions prescribed in Rule 4.0 9c: abo$e. (are should be
taken that all bills and $ouchers are passed for payment or returned )ith
ob5ection as e.peditiously as possible.
NOTES
!. The Treasury 6fficer is re*uired to e.amine the accuracy of arithmetical
computation in a bill.
'. A list of the ob5ections )hich are ordinarily taken in auditing the payments made
at +istrict Treasuries is printed in form S.T.R. 4/ and should be referred to )hen making
payments. Chen any of the ob5ections are applicable the bill or other document should be
returned to the claimant )ith a copy of this form for remo$al of the ob5ection.
/. Chen a bill is presented for payment by a person )ho is not the actual payee or
is not kno)n to be the ser$ant or agent of the payee he should be re*uired to produce a letter
.
132
authori&ing him to take payment. %n all cases )here a bill or a che*ue is presented at a counter
of a Treasury for encashment through a messenger of 2o$ernment 6ffices -ocal Bodies Bank
etc. the messenger should hold an identity certificate bearing his attested photograph )ith the
seal of the head of office in addition to a letter of authority from the +ra)ing 6fficer authori&ing
him to recei$e the payment.
4. Chen any bill presented at a Treasury cannot be paid on the date of
presentation a memorandum to that effect should be issued to the persons presenting the bill.
This memorandum should not )hoe$er be issued for pay bills )hich are re*uired to be
presented before the last )orking day of a month unless the payment on any such bill cannot be
made on the first )orking day of the follo)ing month. This procedure is intended to guard against
misappropriations by peons or messengers presenting the bills for encashment.
<. Treasury 6fficers )hen passing 9!: che*ues of all descriptions> 9': State Bank
2o$ernment drafts> and 9/: State Bank drafts for payment entirely in cash are only re*uired to
)rite the )ord ?1ay@ instead of repeating in the order of payment the amount of the che*ues or
drafts in figures and )ords. Chen ho)e$er payment is to be made partly in cash and partly by
transfer the amounts payable in cash and by transfer respecti$ely should be separately stated
at full length.
6. %n the case of cash orders issued from +istrict Treasuries the amounts need not
be repeated in the Sub7Treasury 6fficerIs payment orders )hich may be in the follo)ing form= 7
?1ay@ Signature
Cith date.
Sub7Treasury 6fficer
98ame of Sub7Treasury:
0. The ordinary rules regarding the signatures and date of orders of payment )ill
remain in force. The procedure authori&ed in notes 9<: and 96: abo$e does not relie$e Treasury
6fficer of the obligation to e.ercise the greatest care in seeing that all $ouchers are complete
and in order before passing them for payment and is entirely confined to documents abo$e
specified. The payment order on other forms of $ouchers must remain as at present.
#. All che*ues bills and $ouchers preferable at a 2o$ernment Treasury for
payment being non7negotiable instruments can be endorsed only once in fa$our of the specific
person to )hom the money is to be paid. %f this endorsement is made on a contingent bill in
fa$our of a pri$ate indi$idual A firm of supplies the bill can be re7endorsed in fa$our of his A its
banker to enable the latter to collect and credit the amount into his A its banking account.
4.!4# A register should be kept in each Treasury sho)ing the names of
all officers dra)ing their pay form that Treasury and as each pay slip is recei$ed
from the Accountant 2eneral the amount of pay and allo)ances )hich it
sanctions should be entered against the name of the 2o$ernment ser$ant
concerned. As each pay bill is presented for payment reference to this register
should be made to see that the sanctioned rate is not e.ceeded.
NOTE 15 4 The Treasury 6ffice before making payment of bills of 2o$ernment
ser$ants on account of pay must see that 2eneral 1ro$ident ,und deductions ha$e been made.
.
133
NOTE 65 4 The bills for pay and allo)ances or lea$e salary of an officer )ho is
about to retire or proceed on lea$e out of 1akistan shall be separately submitted to the
Accountant72eneral for special audit on the date of payment or as soon after)ards as the
intention of the 2o$ernment ser$ant to retire or to proceed on lea$e becomes kno)s to the
Treasury 6fficer.
4.!4" The Treasury 6fficer should take special care to see that receipt
stamps are so defaced that they cannot be used again and offer no temptation to
the abstraction of $ouchers for the sake of the stamps upon them. Se$eral cases
of the loss of $ouchers ha$e occurred o)ing to the neglect of this precaution.
NOTE5 4 1ay bills of 2o$ernment ser$ants and other receipt bearing adhesi$e
stamps )hen presented for payment at a Treasury or Sub7Treasury should be re5ected unless
the stamp has been duly cancelled in the manner prescribed in section !' of the Stamp Act. %f
any person refuses to cancel the stamp the documents should be impounded for action by the
(ollector under section 6/ of the Act not other)ise.
4.!<; 9a: The Audit 6fficer )ill supply all Treasury 6fficers )ithin his audit
area )ith a copy of the specimen signatures of all officers ser$ing under him )ho
are authori&ed to sign payment order on bill and $ouchers or to issue letters of
authority for payments to be made at Treasuries. Before a Treasury 6fficer pays
a bill on the authority of an order purporting to ha$e been issued from the Audit
6ffice he should $erify the signature on the order by comparison )ith the
specimen signature of the signing officer.
9b: E$ery 2o$ernment officer )ho is authori&ed to dra) che*ues or
sign or countersign bills payable at a Treasury shall send a specimen of his
signature to the Treasury 6fficer through some superior or other officer )hose
specimen signature is already )ith the Treasury. Chen such an officer makes
o$er charge of his office to another> he shall like)ise send a specimen of the
signature of the relie$ing officer to the Treasury 6fficer concerned.
Specimen signatures )hen for)arded on a sheet of paper other
than the for)arding letter itself must be duly attested by the officer signing the
for)arding letter.
The procedure prescribed in this rule shall be obser$ed mutatis
mutandis by all 2o$ernment officers )ho are authori&ed to dra) upon the Bank
or any other office of disbursement.
4.!<! After the bill A che*ue A $oucher has been completely checked
entered in the accounts and payment order signed by the Treasury 6fficer it
may be deli$ered to the payee himself after proper identification or to his
.
134
authori&ed messenger holding identity card bearing his attested photograph )ith
the seal of the office concerned.
NOTE 15 4 Chen a payment is made by transfer i.e. by transfer credit to some
Receipts Head the $oucher should be accompanied )ith duplicate receipt challans duly filled in
by the +ra)ing 6fficer. The $oucher should be stamped as ?1aid by transfer to the credit of
RRRRRRR. 9Re$enue Head concerned:@. Both the challans should be stamped as ?Recei$ed by
transfer debit toRRRRRRRRRR 9Ser$ices head concerned:. 6ne copy of the receipted challan
marked as ?6riginal@ )ill be deli$ered to the office concerned. %t should be ensured that debit and
credit entries ha$e been made in the accounts before the receipted chalan is deli$ered to the
office concerned.
NOTE 65 4 (he*ue recei$ed is payment of $alue of Ser$ice Stamps by debit to
?1ersonal +eposits@ should be dealt )ith strictly in accordance )ith the procedure laid in sub7rule
9!: abo$e.
NOTE 95 4 Receipt stamps affi.ed to bills and $ouchers should be punched through
)ithout destroying the signature after the bills ha$e been paid at the Treasury or Sub7Treasury.
4.!<' The 2o$ernment may by general or special order permit a
Treasury 6fficer to remit by money order at the cost of 2o$ernment to the
dra)ing officer concerned the amount of any bills dra)n at a Treasury.
NOTE 15 4 %n the case of 2o$ernment High Schools and other 2o$ernment
education institutions situated at places )hich are not the head*uarters of Treasuries Treasury
6fficers ha$e been authori&ed to remit by money order to the Headmaster concerned the
amounts of bills for pay contingencies tra$eling allo)ance or scholarships that may be
presented for payment at such Treasuries. The money order commission in such cases should
be charged to Treasury contingencies.
NOTE 65 4 %n case of the outlying 1olice Stations mentioned belo) the
2o$ernment has prescribed the follo)ing procedure for the remittance by postal money order of
pay allo)ances 9including tra$eling allo)ance: contingencies and other dues of the staff at such
1olice Stations= 7
9a: 3oney order forms duly completed should be attached to the bills relating to pay
tra$eling allo)ances or contingencies etc. )hich are to be remitted by money order.
9b: Chen the bills are presented at the Treasury the Treasury 6fficer should return the
money order forms to the Superintendent of 1olice )ith a certificate specifying the
amounts )hich ha$e been credited to the 1ost 6ffice by per contra book transfer to
enable the money orders to be accepted at the 1ost 6ffice.
9c: An officer to be deputed by the Superintendent of 1olice should then present the
money orders at the 1ost 6ffice together )ith the abo$e7mentioned certificates.
9d: 3oney order commission should be debited to head ?3iscellaneous7(ontingencies@
in accordance )ith 1olice Rule !;.46 9$: e.cept in the case of men on lea$e )ho
should be re*uired to pay the money order commission.
DISTRICT NA/E OF POLICE STATION
Jhang Atharan Ha&ari Bho)ana Barana
3ultan 3akhdum Rashid Jalalpore -uddan Sahuka.
.
135
3u&affargrah Rohillan)ali Fin5har Rangpore (haubara
Fan)ah.
2u5arat +inga 3andi Baha7ud7+in 3iana 2ondal
3alik)al.
Sargodha 3idh Ran5ha 3iani 8urpur 8aushehra.
Ra)alpindi Fotli.
(ampbellpur (hauntra 3ukhad -a)a Hasanabdal
Ha&ro.
(hak)al 1ind Sultani Tamman.
3ian)ali (hakrala 3ankera
+era 2ha&i Fhan Fala (hoti Behoa Harrand Ro5han
Shah)ali.
-ahore Serai 3ughal.
Sialkot Oila Sobha Singh Kafar Cal Sambrial.
2u5ran)ala Candho 8o)shera Birkan Banike Jalalpur
Bhattian 1indi Bhattian Sukeheke Alipur
(hattha Ahmadnagar.
Sahi)al Shahkot 2ha&iabad.
,aisalabad Famalia 3urid)ala.
4.!</ 9a: Chen a che*ue is presented care should be taken to ascertain
by e.amination of its printed number that it really )as taken from the book
notified as in use by the 2o$ernment ser$ant )ho is said to ha$e signed it. The
instructions gi$en in Rules 4.!/ to 4.!6 abo$e should be specially borne in mind.
9b: (he*ues crossed in accordance )ith the pro$isions of (hapter
G%B of the 8egotiable %nstruments Act should be honored )hen presented at the
Treasury.
NOTES5 4
9!: %f the payee is unkno)n to the Treasury the Treasury 6fficer should make any en*uiries he
thinks necessary and should specially consider the date serial number and amount of the
che*ue as )ell as hand)riting and if suspicion arises he may defer payment until he has
referred to the dra)er.
9': 1ass Books sent to the Treasury to be )ritten up should ordinarily be returned to the
dra)ing officer the same day.
9/: %n the case of che*ues lost before payment in respect of )hich a certificate of non7payment
has been furnished by the Treasury 6fficer to the dra)ing officer under Rule '.!# of the
1un5ab ,inancial Rules Bolume % care should be taken to note the stoppage of payment of
the che*ue. ,or that purpose a board sho)ing the particulars of stopped che*ues should be
hung up before the clerk concerned. %f the original che*ue is presented after)ards the
Treasury 6fficer )ill refuse payment and return the che*ue to the person presenting it after
)riting across it ?1ayment stopped@.
9c: The Treasury 6fficer should carefully record the progressi$e total
of payments made through che*ues against letters of credit )hich sho) the
ma.imum amount )hich the Treasury 6fficer has authority to pay or the officer
.
136
credited has authority to ask for. Any further payment made is at Treasury
6fficerIs risk.
-etters of credit lapse at the close of the financial year in )hich
they are issued. Chen a letter of credit so lapses a che*ue dra)n before but
paid after the end of the year )ill be taken against the letter of credit of the year
in )hich it )as dra)n. %f this causes o$erdra)al of the credit the e.cess )ill be
treated as an o$erdra)al and the attention of the authorities concerned should
be dra)n to the irregularity.
4.!<4. +eleted.
4.<< The producer in regard to the payment of money from the +istrict
Treasuries is generally applicable to Sub7Treasuries also.
I2
PROCEDURE AT TREASURIES OF 7HICH THE BUSINESS IS ONDUCTED
BY THE BANK
CI2IL CHAR#ES
4.!<6 Before making payment of bills of pay and allo)ances of officers A
officials contingent e.penses scholarships grant7in7aid che*ues bills of
refunds of Re$enues +eposits etc. the follo)ing instructions should be
follo)ed= 7
9a: that the claim is permissible under rules and has been authori&ed by
the Audit +epartment )here specifically pro$ided in the rules>
9b: that the claim has been preferred by an authori&ed officer A person in
accordance )ith the ,inancial A Treasury Rules A instructions issued by
the 1ro$incial 2o$ernment A 1akistan Audit and Accounts +epartment>
9c: the 1ay 6rder indicating the amount both in )ords and figures should
be affi.ed on the bills A che*ues etc and cutting o$er7)riting a$oided.
The payment made should be recorded in the rele$ant register>
9d: after signature on the 1ay 6rder the Treasury 6fficer shall affi.
special seal of the Treasury )hich should al)ays remain in his
personal custody>
9e: a dra)ing schedule incorporating the details of the bills che*ues
passed for payment shall be prepared daily and sent to the State Bank
of 1akistan A 8ational Bank of 1akistan in a sealed co$er so as to
enable them to $erify the genuineness of the bills A che*ues presented
to them for payment>
.
137
NOTE5 4 %n the case of pension payment $ouchers upto Rs. !;;; no ad$ice to
the Bank )ould be re*uired.
9f: the bill A $oucher A che*ue shall be deli$ered to the dra)ing officer A
payee or authori&ed representati$e for presentation at Bank for
payment after proper identification. The Bank shall be responsible for
strict adherence to this order and for obtaining upon the bill proper
discharge from the payee. The discharge must be in addition to the
signature at foot of the bills.
NOTE 15 4 Chen payment is desired )holly or partly in State Bank 2o$ernment
drafts or Bank +rafts a formal application by the +ra)ing 6fficer should accompany the bill and
the manner in )hich payment is desired should also be indicated in the dra)erIs receipt on the
bill. %f the Treasury 6fficer is satisfied that the grant of the State Bank drafts or Bank drafts is
permissible he )ill specify clearly in the 1ay 6rder the manner in )hich payment should be
made.
NOTE 65 4 The procedure of payments laid do)n in this rule is applicable mutatis
mutandis to the Sub7Treasuries the business of )hich is conducted by the Bank.
4.!<0 There is no ob5ection to the dra)er of a bill endorsing it for
payment to a messenger and )hen a bill is endorsed the bank )ill be
responsible for seeing that the endorsement is signed by the dra)er of the bill
and for taking the ackno)ledgment of the messenger in token of payment to him.
A mere second signature of the +ra)ing 6fficer is not sufficient nor is the
endorsement ?recei$ed payment through so and so@ in order. The +ra)ing
6fficer must in such cases specially endorse an order in the bill to pay to a
specified person as ?pay to so and so@. %n such a case )hen the payment is
made to the person specified in the endorsement the signature of the
2o$ernment ser$ant is a good discharge and the 2o$ernment is protected. The
bank )ill also be protected if it pays the money to the person specified in the
endorsement and takes his signature in token of payment.
Chen a +ra)ing 6fficer say ?A@ is or is likely to be a)ay from his
head*uarters on tour and does not kno) beforehand )hich particular peon or
messenger )ill be sent to bank on the particular date to recei$e payment and
endorses the bill to ?B@ the manager or other chief officer or cashier or na&ir or
other ministerial 2o$ernment ser$ant ?B@ cannot re7endorse the bill in fa$our of
?(@ a peon and cannot recei$e payment through him. %f the bank pays to the
peon ?(@ and obtains his receipt and the peon ?(@ misappropriates the money
the bank )ould be liable to make good to the +ra)ing 6fficer ?A@ the amount so
misappropriated by the peon ?(@ for ?A@ had no hand in endorsing the bill to ?(@.
.
138
The endorsing of bills in this manner is not therefore in order. MSee also rule 4.0
9b:N.
!. (are should be taken that $ouchers sent to the Treasury 6fficer
are conspicuously marked by the Bank )ith the )ord ?1aid@. %nattention to this
rule might lead to documents being paid t)ice in the e$ent of their falling into
unscrupulous hands.
'. At -ahore ci$il charges are dra)n on che*ues issued by the
Accountant72eneral in fa$our of the payee 9$ide Treasury Rule 6:.
NOTE5 4 All $ouchers and bills passed by Treasury 6fficers and the
local Accounts 6ffices for payment at the Bank as )ell as %nterest 1ayment
6rders etc being non7negotiable instruments )arrant special precaution on the
part of the Bank in the matter of identification of payees. 8o endorsements being
permissible all such $ouchers ha$e normally to be presented by the payee
personally at the Bank. To facilitate business the Bank has undertaken as a
special case to disburse payments of such claims )hen presented through
messengers )ho can be identified pro$ided the Bank is pre$iously in
possession of specimen of payeeIs signatures as recorded thereon.
DEPART/ENTAL PAY/ENTS
(,) PUBLIC 7ORKS DEPART/ENT
4.!<#
9a: 6fficers of the 1ublic Corks +epartment dra) funds either by bills
or by che*ues.
9b: Bills )ill be cashed by the Bank only on payment orders endorsed
thereon by the Treasury 6fficer.
9c: (he*ues are presented direct at the Bank. An officer in charge of a
+i$ision may ho)e$er regulate the dra)ings of his Sub7+i$isional
6fficers by letters of credit issued by him. See also rule 4.##.
9d: -etters of credit issued by officers in charge of di$isions may be
acted on )ithout further authority by the bank obser$ing the
prescribed limitations. (he*ues not co$ered by letters of credit )ill
be cashed )ithout any limitation if other)ise in order in the same
)ay as pre7audit che*ues issued by the Accountant72eneral.
NOTE5 4 Chere funds under a letter of credit are re*uired only at head*uarters the
original letter of credit may be passed on by the Treasury 6fficer to the Bank but if funds are
re*uired both at the head*uarters and at a Sub7Treasury the Treasury 6fficer )ill retain the
letter of credit and )ill ad$ise the Bank of the amount to be dra)n against it at head*uarters.
.
139
(,,) FOREST DEPART/ENT
4.!<" 6fficers of the ,orest +epartment dra) funds only by che*ues
)hich are presented direct at the Bank. The pro$isions of rule 4.!<# 9c:
and 9d: and the note under it apply mutatis mutandis in the case of ,orest
+epartment also.
REFUNDS
4.!6; Refunds of re$enue fines etc. )ill be made by the Bank on bills
bearing a payment order signed by the Treasury 6fficer.
DISCOUNT ON SALE OF POSTA#E AND OTHER STA/PS
4.!6! +iscount on sale of postage and other stamps is allo)ed by
deduction from the amount paid in by the purchaser. The net amount )ill be
recei$ed and brought to account the receipted chalan being the payerIs
authority for receipt of the stamps from the Treasury 6fficer.
INTEREST ON PUBLIC DEBT
4.!6' 2o$ernment 1romissory 8otes for debts on )hich interest may be
due )ill be presented to the Treasury 6fficer )ho ha$ing made the necessary
e.amination and consulting record under the rules in the 2o$ernment Securities
3anual )ill gi$e the holder an order on the Bank in the form= 7
?1ay to J Rupees J being interest for J half yearJat J percent
due J on 2o$ernment 1romissory 8ote 8o. Jof J for rupees.@
NOTE 15 4 The interest coupon attached to a Bond shall be presented to the
Treasury 6fficer )ho ha$ing made the necessary scrutiny and consulting record shall issue
necessary orders on the Bank to make the payment.
NOTE 65 4 %nterest on Stock (ertificates )ill be paid by the Bank on %nterest
Carrants issued by the 1ublic +ebt 6ffice )ithout the inter$ention of the Treasury 6fficer. The
Bank )ill arrange to pay the interest due on the Carrant to the proprietor of the Stock (ertificate.
DEPOSIT PAY/ENTS
4.!64 9a: Repayments of deposits standing at credit of indi$iduals in the
(ollectorIs or 3agistrateIs or JudgeIs account )ill be made on the order of the
officer on )hose registers they are and by )hom the usual check registers )ill
be kept. 1ersons claiming repayments of such deposits must therefore apply to
the officer )ho recei$ed them )ho after e.amining the check register and
making the necessary record )ill gi$e the applicant an order for payment at the
Bank. A 3agistrateIsAJudgeIs order in form S.T.R. 4! shall be dealt at the
Treasury in accordance )ith the rule 4.!'" before being presented at the Bank
for payment.
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140
9b: Each (ourt should duly intimate from time to time to the Bank the
amount of lapsed deposits to be deducted from the 1ersonal -edger 1ass Book.
PAY/ENT OF DRAFTS
4.!64 State Bank drafts and State Bank 2o$ernment drafts are dra)n
upon and ad$ised to the bank direct. Their payment is regulated in accordance
)ith the instructions issued by the State Bank.
CURRENCY OF PAY/ENT ORDERS
4.!6< 1ayment orders are $alid only for a time not e.ceeding days fi.ed
by the (ollector. %f presented after the allotted time they )ill be refused payment
by the Bank until re$alidated by the (ollector.
AD2ICES AND CERTIFICATES AND TREASURY RETURNS
4.!66 Rules '.'< and '.'6 apply mutatis mutandis in the case of
payments also.
SECTION II
LI/ITATIONS ON THE PO7ERS OF TREASURY OFFICERS TO /AKE
PAY/ENTS
96rders issued by 2o$ernment under Treasury Rule !0:
4.!60 9a: A Treasury 6fficer may not undertake correspondence for a
2o$ernment ser$ant making a claim to any special allo)ance but )ill re*uest
him to address the Accountant 2eneral either direct or through his o)n official
superiors.
9b: This rule does not authori&e the Treasury 6fficer to refuse payment
of bills )hich do not comply )ith the pro$isions of certain rules of this (hapter
re*uiring that sanctions to certain specified charges should be *uoted on the
bills 9e.g. so far as it relates to temporary establishments: and )hen the
omission to comply )ith these pro$isions is due to the fact that the necessary
sanction has not been obtained the responsibility for incurring such
unsanctioned charges rests )ith the dra)ing officer and the Treasury 6fficer is
not empo)ered to refuse the payment of such bills on the ground that the
charges ha$e not been sanctioned.
SECTION III
PLACE OF PAY/ENT
CASES IN 7HICH PAY/ENTS /AY BE /ADE IN A DISTRICT OTHER THAN
THE DISTRICT IN 7HICH CLAI/ ARISES
96rders issued by 2o$ernment under Treasury Rule !":
.
141
4.!6# 9a: 1ay bills are ordinarily payable only at the Treasury of the
district in )hich the claim arises. %n case of transfer the pay due in respect of
the old post )hich has not been dra)n at the time of transfer may be dra)n at
the ne) head*uarters or at the place in )hich the pay in respect of the ne) post
is dra)n.
9b: 6fficers may at their option if there is no branch of the 8ational
Bank of 1akistan at their head*uarter dra) their pay partly at the head*uarters
of the district in )hich they may be ser$ing and partly at -ahore sub5ect to the
follo)ing conditions= 7
9!: The concession shall be admissible only to officers )hose pay
is sub5ect to personal audit and is not less then Rs. <;; a
month.
9': 8ot less then Rs. !;; in any one7month shall be dra)n outside
the +istrict Head*uartersI Treasury and all sums dra)n at
-ahore must be in multiples of Rs. !;;.
9/: The amount re*uired to be dra)n at -ahore shall e.cept )hen
State Bank drafts are used not be altered at inter$als of less
than three months.
NOTE5 4 The follo)ing concessions if not allo)able under the abo$e rule to all
indi$idual officers )ho already en5oy them are allo)ed to continue.
6fficers ser$ing in the 8orth7Cest ,rontier 1ro$ince are allo)ed to dra) a part
of their salary at -ahore and not at the 1ro$incial capital.
E3PLANATION= 7 The )ords ?their head*uarters@ in this rule mean the head*uarters of the
officer concerned and not the head*uarters of the district.
4.!6" 6fficers of the 1ublic Corks +epartment in addition to the
concession in rule 4.!6# may present their pay and tra$eling allo)ance bills at
the Treasury or Sub7Treasury nearest to their head*uarters or at any Treasury or
Sub7Treasury )ithin their 5urisdiction. After the place of payment has been
selected it may be changed only )ith the consent of the Accountant 2eneral or
if both the old and ne) places of payment are )ithin his 5urisdiction of the
Treasury 6fficer.
4.!0; The bills for pay and allo)ances of the establishments of the 1ublic
Corks +epartment are payable at the nearest +istrict Treasury )ith )hich they
)ill be placed in account by the Accountant 2eneral.
NOTE5 4 To pre$ent abnormal delays in payments to establishments in
e.ceptional cases one or more of the follo)ing de$ices may be adopted under the orders of the
2o$ernment=
.
142
9a:
!. +ra)ing officers may be permitted to present the bills of their
establishments direct at the nearest Sub7Treasury but no officer should be
allo)ed to dra)n on more than one Treasury or Sub7Treasury.
'. State Bank 2o$ernment drafts obtained by dra)ing officer in part
payment of bills may at the time of issue be made payable at Sub7
Treasuries of other districts )ithin the pro$ince.
/. The pay and allo)ances of subordinates employed in out7of7the7)ay
places may be remitted to them by postal money order at 2o$ernment cost.
9b: The departmental receipts may be utili&ed to defray pay and tra$eling
allo)ance charges $ide Treasury Rules 09': 9c:.
4.!0! The contingent bills of the establishment employed at the Seed
,arm Pusaf)ala under the (erealist to 2o$ernment 1un5ab may be encashed
at the Sahi)al Treasury instead of at the ,aisalabad Treasury.
4.!0' The bills of salary tra$eling and other allo)ances of establishment
of the (o7operati$e -i$estock and +airy +e$elopment and Agriculture
+epartments may be encashed at the Treasuries of the +istricts in )hich they
are employed.
4.!0/ 9!: A 2o$ernment ser$ant )hose duty re*uires him to tra$el on
inspection should ordinarily take )ith him a last pay certificate )hich )ill enable
him to dra) from the nearest Treasury )ithin his circle of 5urisdiction such portion
of his pay as may be entered in it at his re*uest the balance if any being dra)n
at his head*uarters. Should he pass from one Accountant 2eneralIs 5urisdiction
to another the last pay certificate be countersigned by both. %n such a case of
course no ad$ance is made and no reco$ery or ad5ustment becomes necessary.
Similarly he may dra) his tra$elling allo)ance on the prescribed bill )ith
necessary certificates countersigned by the controlling authority if any but he
cannot take ad$ance on account of tra$elling allo)ances.
NOTE5 4 %n the 1ublic Corks +epartment a Superintending Engineer may admit
to the benefit of this rule any +i$isional 6fficer )ho is obliged to be continuously absent from his
head*uarters for more than a month at a time.
9': Chen part of his establishment mo$es )ith an inspecting officer
the head of the office may grant a last pay certificate for that portion in order to
enable him to dra) from another Treasury such portion of the pay for it as may
be desired the balance if any being dra)n at head*uarters.
4.!04 The 1ro$ident ,und balances of subscribers may be paid at the
Treasury nearest to the place )here they are residing.
SECTION I2
.
143
PLACE FOR PAY/ENT OF PENSIONS
96rders issued by 2o$ernment under Treasury Rule '!:
4.!0< 9a: The 2o$ernment or the Accountant 2eneral may on application
and on sufficient cause being sho)n permit transfer of payment of pension from
any Treasury in the pro$ince to another inside or outside it.
9b: Treasury 6fficers may transfer pensions on sufficient cause being
sho)n from one Treasury to another )ithin the pro$ince= 7
i. %f at the time of transfer the 1ension 1ayment 6rder is
rene)ed on account of the original ha$ing been lost the fact of its
ha$ing been rene)ed and the circumstances leading thereto shall
be intimated to the Treasury 6fficer of the district to )hich the
payment is transferred.
ii. The transfer of the payments of pensions applied for by the
pensioners proceeding to Hill stations for summer months only
shall not be allo)ed in any case.
iii. A copy of the letter effecting the transfer shall in$ariably be
supplied to the Accountant 2eneral 1un5ab.
i$. The payments of such pensions shall be entered on a
separate page of the rele$ant pension schedule gi$ing the name
of the district from )hich the pension has been transferred.
4.!06 A Treasury 6fficer may authori&e payment at any of the outlying
Sub7Treasuries subordinate to his +istrict Treasury of a pension payable under
proper authority at his head*uarters and may transfer the payment of a pension
from such subordinate Treasury to the +istrict Treasury or from one subordinate
Treasury to another in the same district.
SECTION 2
RULES RE#ARDIN# THE FOR/ AND PREPARATION OF LAST PAY
CERTIFICATES PRESCRIBED BY THE AUDITOR #ENERAL
9SEE TREASERP RE-E '/:
4.!00 The rules regulating the preparation of last pay certificates the
form of last pay certificate and other instructions relati$e thereto )hich ha$e
been issued by the Auditor 2eneral appear in Article !#4 of the Audit (ode
,irst Edition 9!"/": and Anne.ure A to (hapter ' of Section %B ibid and ha$e
been reproduced in Appendi. ( to this Hand Book.
%n the case of officials transferred to another audit circle or )ithin
the same audit circle
.
144
i. from one +epartment to another> or
ii. from one 1ublic Corks +i$ision to another
the last pay certificate should gi$e all the necessary information so that the
classification of charge may be correctly noted by the dra)ing officer in the bill of
the ne) office. %n the case of officers the responsibility for sho)ing correct
classification on the bills rests )ith the officers themsel$es.
SECTION 2I
TREASURY OFFICERS AUTHORIDED TO CORRECT ARITH/ETICAL
INACCURACIES OR OB2IOUS /ISTAKES IN BILLS
96R+ER %SSEE+ BP 26BER83E8T E8+ER TREASERP RE-E '6:
4.!0# Chen bills presented for payment contain ob$ious arithmetical
mistakes or trifling mistakes )hich can easily be corrected a Treasury or
Sub7Treasury 6fficer should not return such bills but should correct them
and pay the corrected amount of the bill.
4.!0" Similarly )here bills contain doubtful items )hich can easily be
eliminated the Treasury or Sub7Treasury 6fficer should disallo) the
doubtful items and pay the remainder of the bill.
4.!#; %n all cases the corrections made and the reasons therefore
should be intimated to the presenter of the bill and if necessary to the
Accountant 2eneral 9or to the Treasury 6fficer in the case of payments
made at a Sub7Treasury:.
SECTION 2II
PAY/ENT IN CIRCU/STANCES OF UR#ENCY
96R+ERS %SSEE+ BP 26BER83E8T E8+ER TREASERP RE-E '0:
4.!#! The follo)ing may be regarded as cases of urgent necessity
coming under Treasury Rule '0 )hen a (ollector may authori&e a Treasury
6fficer to make payments reporting the circumstances to the Accountant
2eneral= 7
!. 1re$ention of loss of life and property resulting from
disasters such as flood cyclones earth*uakes fires etc.
'. Safeguarding against the loss of life and property threatened
by the )ashing a)ay of embankments collapsing of bridges on
ri$ers canals rail)ays etc.
SECTION 2III
INTI/ATION OF NU/BER OF CHEQUE BOOK TO TREASURY OFFICER
96R+ERS E8+ER TREASERP RE-E '#:
.
145
4!#' %n the case of Sub7Treasuries the ad$ice of the number of the
(he*ue Book to be used should ordinarily be sent through the +istrict Treasury
but in cases of urgency it may be sent direct to the Sub7Treasury a copy being
for)arded simultaneously to the +istrict Treasury.
.
146
CHAPTER 2
TRANSFER OF /ONEY STANDIN# IN THE CONSOLIDATED FUND OR THE
PUBLIC ACCOUNT OF THF PRO2INCE
9Rules made under Treasury Rule /; after consultation )ith the State Bank:.
I C RESOURCE
NOR/AL BALANCES
<.!. The responsibility for maintaining Treasury balances at the most
economic figure sufficient to meet local demands )ithout unnecessarily locking
up funds )ill rest )ith the 2o$ernment. As a matter of administrati$e routine the
(urrency 6fficer )ill continue to ask for e.planations if such balances rise abo$e
the normal figure prescribed by the 2o$ernment 9$ide Rule <.' belo): and )ill
arrange for the transfer of funds. But he )ill not be held responsible if an e.cess
is not immediately brought to notice and rectified.

<.' %n April of each year the ,inance +epartment )ill intimate to each
Treasury 6fficer the normal balances fi.ed for his district for each month during
the ensuing financial year. The balances so fi.ed )ill also be communicated to
the (urrency 6fficer. Treasury 6fficers should )atch their balances carefully to
see that they do not e.ceed by any appreciable amount the figure laid do)n by
the ,inance +epartment
NOTE5 4 The balance at a Treasury or Sub7Treasury )here 2o$ernment
business is transacted by the Bank is nil.

<./ 6n learning from the ,inance +epartment the normal balance

fi.ed for district the Treasury 6fficer )ill fi. the normal balances for each of his
Sub7Treasuries during the ensuing financial year. %f during the course of the
year the fi.ed balance at a Sub7Treasury is e.ceeded by any appreciable
amount prompt step should be taken to transfer the e.cess.

<.4 A report should be submitted by the Treasury 6fficer to the

(urrency 6fficer gi$ing the total Treasury balances in the district on the 0
th
!4
th
and '!
st
of each month )ithout any details as to denomination of notes or kind
of coin. A copy of this should be sent simultaneously to the ,inance +epartment.
A report should also be sent to the ,inance +epartment on the last )orking day
of the month )ith regard to the Treasury balance on that date. %f the balance
sho)n in these reports or in the (ash Balance Report 9see Rule <.< belo):
"
#hese $%les a$e of a non&stat%to$' (ha$a(te$.
"
"

.
147
e.ceeds by any appreciable amount from the normal balance fi.ed for the
district the reasons for the e.cess should be stated.
<.<. 6n the first )orking day of each month a (ash Balance Report in
,orm S.T.R. 44 should be for)arded by the +istrict 6fficer to the (urrency
6fficer. %n districts )here Treasury business is conducted by the Bank the report
)ill sho) only the details of balances at places )here there is no branch of the
Bank and the certificate )ill be modified as sho)n in the form but a separate
memorandum )ill be attached sho)ing the $alue of small coin of each
denomination and of un7current coin of each class held by the bank the
necessary information being obtained from the Bank authorities on the last day
of each month. The head of the +istrict is responsible for seeing that the (ash
Balance Report is submitted punctually. +elay in its submission is a serious
Treasury irregularity.
NOTE 15 4 Chen the $erification of the cash balance takes place on a date other
than !
st
of a month it should be reported to the (urrency 6fficer in the usual form of (ash
Balance Report.
NOTE 65 4 6n the first of each month each Treasury 6fficer should telegraph to the
(urrency 6fficer 9!: the total Treasury balance in the district on the last day of the preceding
month )ithout any details as to denomination of notes or kind of coin and 9': the net amount
credited or debited under the head SState Bank +epositsS in the account for the preceding month
separately under S1ro$incialS and S(entralS. 8o telegram to the (urrency 6fficer is necessary
)hen the (ash Balance Report itself )ould reach the officer concerned by the /
rd
of the month.
NOTE 95 4 At Treasuries )here there is a branch of the Bank there is no Treasury
balance and the certificate is modified as sho)n in ,orm S.T.R. 44.
NOTE :5 4 See also rules !.0 and !.# ante.
<.6 The total balance should be stated in )ords and its distribution
bet)een the head*uarters and Sub7Treasuries should be e.hibited so as to
sho) the amounts held in each in notes in )hole rupees in nickel and in
bron&e copper and aluminum coins. The amount of notes of each denomination
should be sho)n separately. The portion of the head*uartersT balance under
+ouble -ock and under the TreasurerTs Single -ock respecti$ely should also
be noted.
SUPPLY OF FUNDS TO TREASURIES AND SUB4TREASURIES
<.0. The main ob5ects of maintaining currency chests at Treasuries and
Sub7Treasuries M$ide Rule /.!;9':N are to pre$ent money being unnecessarily
locked up in Treasury balances and to facilitate the transfer of funds as
e.plained in the follo)ing rules.
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148
<.#. Ender the pro$isions of the State Bank of 1akistan Act !"<6 9Act
8o GGG%%% of !"<6: the amount of (urrency and Bank 8otes in circulation )hich
constitutes the liabilities of the %ssue +epartment of the Bank should not e.ceed
the assets of that department held in gold sterling securities rupee coins
9including rupee notes: and rupee securities.
8otes held in a currency chest are not notes in circulation )hile
coin held in a chest is a part of the assets of the %ssue +epartment of the Bank
held against notes in circulation. Assuming that there are no transactions
else)here the deposit of notes in a currency chest decreases the amount of
notes in circulation and the deposit of rupees in the chest increases the assets of
the %ssue +epartment of the Bank. A deposit of notes or coin in a currency chest
thus makes it possible to issue notes else)here upto the amount of the deposit
)ithout e.ceeding the amount of notes in circulation.
%f therefore a transfer of funds from the Treasury balance at A to
the Treasury balance at B is re*uired this can be effected at short notice and
)ithout the actual remittance of coin or notes by transferring money from
Treasury balance to the currency chest at A and transferring the same amount
from the currency chest to the Treasury balance at B. A currency chest thus
enables the Treasury balance at a Treasury or Sub7Treasury to be kept at a lo)
figure as it is al)ays possible to replenish the balance *uickly by a transfer of
money from the currency chest. %t also ob$iates the necessity for fre*uent
remittances of coin and notes as surplus funds can al)ays be deposited into the
currency chest and made a$ailable for use else)here pending a con$enient
occasion for remittance.
<.". 1ermanent currency chests are maintained at all Treasuries and at
Sub7Treasuries )here the transactions are of such a magnitude that the
additional facility for the transfer of funds afforded thereby reduces appreciably
the locking up of money or the fre*uency of remittances of coin and notes. At
Sub7Treasuries )here there is not a permanent currency chest temporary chest
should be opened during the re$enue7collecting season in order that the money
collected at the Sub7Treasuries may be a$ailable at once for transfer through
currency. Treasury 6fficers are authori&ed to open temporary chests at Sub7
Treasuries )hen re*uired but they should report the opening of each chest and
the amount of the first deposit into it by telegram to the (urrency 6fficer.
.
149
<.!;. 6n each day on )hich the chest is opened a slip in ,orm S.T.R.
4< serially numbered and signed by the t)o 2o$ernment officers7in7charge of
the chest or the officer7in7charge of the Bank as the case may be must be sent
at the close of the day to the (urrency 6fficer.
NOTE 15 4 %n the case of chests at Sub7Treasuries )here there is no branch of the
Bank the slip should be sent in duplicate to the Treasury 6fficer )ho should retain one copy and
send one copy to the (urrency 6fficer.
NOTE 65 4 +etailed instructions regarding the transfers to and from currency chests
and the issue of chestsI slips are gi$en in Appendi. + to this Hand Book.
<.!!. The rules regulating the transfer of funds bet)een Treasuries and
Sub7Treasuries are gi$en in the follo)ing rules. There are separate rules for
Treasuries at )hich there is branch of the Bank and for Treasuries )hich there is
no such branch.
TREASURIES 7HERE THERE IS A BRANCH OF THE BANK
<.!'. The Bank is entirely responsible for the pro$ision of funds for
meeting 2o$ernment disbursements at the +istrict Treasury. To enable it to
make the necessary pro$ision the Treasury 6fficer should send to it on
Thursday each )eek a statement sho)ing as accurately as possible for the
follo)ing t)o )eeks separately probable receipts and disbursements on 9i:
+istrict Treasury and 9ii: probable receipts from or remittances to Sub7
Treasuries on 2o$ernment account. The Treasury 6fficer should also inform the
Bank at once of any e.pected payment e.ceeding Rs. ';;;; in amount as soon
as he recei$es information that the payment )ill ha$e to be made.
<.!/. The Treasury 6fficer should )atch the balances at Sub7Treasuries
)here the )ork is not conducted by the Bank carefully and keep them as lo) as
possible in order that money may not be locked up unnecessarily. The Bank
supplies funds for maintaining the necessary balances at Sub7Treasuries and
surpluses accumulating at Sub7Treasuries should be remitted to the +istrict
Treasury either through currency or by actual remittance of notes or coin and
paid into the Bank
<.!4. At Sub7Treasuries )here there is a currency chest the transfer of
funds is made through currency the opposite payments being made by the
(urrency 6fficer through the agency of the Banking +epartment of the Bank.
The procedure is as follo)s= 7
i. %f a Sub7Treasury 6fficer re*uires funds he should )ithdra)
the re*uired amount from the currency chest )ith the pre$ious
.
150
permission of the Treasury 6fficer )here necessary under the
e.isting rules and orders and report the fact forth)ith to the
(urrency 6fficer direct 9by )ire or by letter if it can reach its
destination )ithin '4 hours: on the day of the transfer. The
(urrency 6fficer )ill on receipt of the intimation from the Sub7
Treasury 6fficer arrange for the necessary opposite payment
through his daily memo of currency transfers.
NOTE5 4 The (urrency 6fficer may on the recommendations of the Treasury
6fficer permit a Sub7Treasury 6fficer to transfer funds from the chest )ithout the sanction of the
Treasury 6fficer sub5ect to such conditions as he may impose regarding amounts and the period
of such sanction.
ii. Similarly )hen surplus funds accumulate at a Sub7Treasury
the Sub7Treasury 6fficer )ill deposit them into the currency chest
and communicate the fact forth)ith to the (urrency 6fficer 9by
)ire or by letter if it can reach its destination )ithin '4 hours: on
the day of the transfer an intimation being sent to the Treasury
6fficer also by post. The (urrency 6fficer )ill arrange for the
opposite payment in the manner stated abo$e.
iii. %n districts )here a branch of the Bank doing 2o$ernment
business is situated at a place )here there is a Sub7Treasury
instead of at the head*uarters the opposite payments in respect
of currency transfers at the +istrict Treasury and the other Sub7
Treasuries in the district should be arranged for in the same )ay
as e.plained in sub7paragraphs 9i: and 9ii: abo$e.
NOTE5 4 (hest slips should be submitted by the Sub7Treasury 6fficer to the
(urrency 6fficer through the Treasury 6fficer.
<.!<. At Sub7Treasuries )here there is no currency chest transfer of
funds is made by the remittance of notes or coin from the Bank to a Sub7
Treasury or $ice $ersa. The Bank pro$ides the funds for remittances to Sub7
Treasuries at the re*uest of the Treasury 6fficer.
TREASURIES 7HERE THERE IS NO BRANCH OF THE BANK
<.!6. The Treasury 6fficer is responsible for keeping sufficient funds at
the +istrict Treasury and Sub7Treasuries to meet all 2o$ernment disbursement
and at the same time for maintaining the balances as lo) as possible in order
that money may not be locked up unnecessarily. Transfer of funds should
ordinarily take place through currency currency chests being maintained at Sub7
.
151
Treasuries for this purpose and the actual remittances of coin and notes should
be reduced to a minimum.
<.!0. The Treasury 6fficer obtains funds from outside the district and
disposes of his surpluses in accordance )ith the follo)ing rules= Q
9a: The Treasury 6fficer may at any time deposit surplus funds
into the district currency chest and )hen o)ing either to receipts at
the Treasury or to transfers from Sub7Treasuries made in
accordance )ith Rule <.!# 9b: his Treasury balance e.ceeds by
any appreciable amount the normal balance the e.cess should be
deposited into the currency chest.
9b: Chen the Treasury 6fficer re*uires funds either to meet
disbursements at the Treasury or to supply Sub7Treasuries )ith
funds in accordance )ith Rule <.!# 9b: belo) he should make the
necessary transfer from the currency chest to the Treasury
balance.
(() E$ery transfer from the Treasury balance to the currency
chest or $ice $ersa must be reported at once by telegram 9or by
letter if the treasury is closed to head*uarters: to the (urrency
6fficer in addition to sending slips in ,orm S.T.R. <.!; abo$e
unless a corresponding transfer is made at a Sub7Treasury.
<.!#. Transfer of funds to and from Sub7Treasuries )here there is a
currency chest should be made through currency the opposite payment being
made at the +istrict Treasury or at another Sub7Treasury so as to retain the total
balance in the currency chest of the district unchanged. The procedure is as
follo)s= Q
a:Chen a surplus accumulates at a Sub7Treasury the Sub7Treasury
6fficer should deposit the surplus into the currency chest in
particular )hen the Sub7Treasury balance has been laid do)n by
the Treasury 6fficer in accordance )ith Rules <./ the e.cess
should be transferred to the currency chest unless hea$y payments
are e.pected to absorb it )ithin the ne.t t)o or three days. 6n
receipt from the Sub7Treasury 6fficer of the slip in ,orm S.T.R. 4<
reporting the transfer the Treasury 6fficer should make the
corresponding transfer from currency to Treasury at the +istrict
Treasury.
.
152
b:Chen a Sub7Treasury 6fficer re*uires funds he should apply to
the Treasury 6fficer for sanction to a transfer from the Sub7Treasury
chest. %f the Treasury 6fficer considers that the transfer is
necessary he should make a transfer of the amount from Treasury
to currency at the +istrict Treasury and order the corresponding
transfer from currency to Treasury at the Sub7Treasury. The Sub7
Treasury 6fficer should report in accordance )ith Rule <.!; )hen
the transfer has been effected.
NOTE5 4 The (urrency 6fficer may ho)e$er on the recommendations of a
Treasury 6fficer permit a Sub7Treasury 6fficer to transfer funds from the chest )ithout the
sanction of the Treasury 6fficer sub5ect to such conditions as he may impose regarding amounts
and the period of such sanction.
N.B %t is the duly of Treasury 6fficers to see that Sub7Treasury 6fficer deposit
surpluses promptly into the currency chest in accordance )ith sub7paragraph 9a: abo$e. %f at any
time it appeals to the Treasury 6fficer that the balance at Sub7Treasury is unnecessarily large
he should order a deposit of the surplus into the currency chest.
< !". Transfer of funds to and from Sub7Treasuries )here there is no
currency chest is made by the remittance of notes or coin as laid do)n in the
succeeding rules. Such remittances should not be made e.cept under the
instructions of the Treasury 6fficer.
II RE/ITTANCES
KIND OF RE/ITTANCES
<.';. Remittances of moneys standing in the (onsolidated ,und or the
1ublic Account of the 1ro$ince are of the follo)ing kinds= Q
9!: 3oney is sent from the Bank to a Treasury or $ice $ersa.
9': 3oney 9including small coin: is sent from the Treasury balance at
one Treasury to the Treasury balance at another Treasury. This
method of remittance should be used only for remittances to or
from Sub7Treasuries )here there is no currency chest and for the
remittance of small coin uncurrent coin and foreign coin.
9/: A transfer of money is made bet)een the Treasury balance and
the currency chest at one place in consideration of an opposite
transfer of the same amount being made at another place.
NOTE5 4 6ther remittances )hich do not relate to the (onsolidated ,und or the
1ublic Account of the 1ro$ince are also go$erned by the rules in this section. Such remittances
are= 7
i. (urrency remittances i.e. from one currency chest or office to another>
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153
ii. ,rom the Bank to the currency chest or currency office or small coin
depot or $ice $ersa>
iii. Remittance of small coin from a small coin depot or Treasury to another
small coin depot or Treasury.
<.'!. A remittance of any of the kinds specified abo$e is classed as a
S-ocal (ash RemittanceS if the t)o Treasuries bet)een )hich a remittance has
taken place are situated in the 1un5ab. They are treated as an operation against
the balances of the 1ro$ince. %f one of the Treasuries in$ol$ed be outside the
1un5ab the transaction )ill be treated as a S,oreign (ash RemittanceS and )ill
be an operation against the (entral Balances. See Articles !07'! of Account
(ode Bolume %% as applicable to 1akistan.
NOTE 15 4 Chen there is any possibility that a Treasury 6fficer )ill be in doubt
regarding the classification of a remittance the (urrency 6fficer )ill stale in his remittance order
)hether the remittance is Slocal S or SforeignS.
NOTE 65 4 Remittances bet)een t)o Sub7Treasuries in the same district or
bet)een Treasury and Sub7Treasury subordinate to it are neither local nor foreign cash
remittance and a check o$er these remittances is kept by means of the AccountantTs balance
sheet. %f ho)e$er there is a branch of the Bank at the remitting or recei$ing Treasury or Sub7
Treasury the remittance should be treated as local cash remittances $ide rule <.'; 9!:.
<.''. The rules <.'/ to <.<" belo) apply primarily to districts )here there
is no branch of the Bank. The modifications of these rules for districts )here
there is a branch of the Bank are gi$en in Rules <.6; to <.6/.
DISPATCH OF RE/ITTANCES
<.'/. 9a: 8o remittance of cash or notes from a Sub7Treasury or Treasury to
a Treasury or Sub7Treasury in another district or to currency office should be
made e.cept in accordance )ith the special or general orders of the (urrency
6fficer. Chen a surplus of coin or notes accumulates in the district the Treasury
6fficer should report the details of the surplus to the (urrency 6fficer and obtain
his orders for remittance to another Treasury or currency office. Encurrent coins
and notes unfit for issue should ho)e$er be dealt )ith in accordance )ith the
rules in Appendi. E to this Hand Book.
9b: Remittances )ithin the district i.e. bet)een t)o Sub7Treasuries in a
district or bet)een a Treasury and a Sub7Treasury subordinate to it should be
made under the orders of the Treasury 6fficer )ho is entirely responsible for
such remittances and need not obtain the sanction of any higher authority before
ordering them.
.
154
<.'4. 9a: All remittances dispatched by rail ri$er or road must be escorted
by a guard e.cept remittances of nickel bron&e copper or aluminum coin during
transit by rail 9$ide Rule <.<#:.
9b: %mmediately on receipt of a remittance order from the (urrency
6fficer or as soon as the Treasury 6fficer decides to make a remittance to a
Sub7Treasury the 1olice +epartment should be informed of the kind and amount
of the treasure to be remitted and asked for a sufficient escort )hich it )ill
supply according to the scale laid do)n by the 2o$ernment. Any officers on the
line of march from )hom any assistance may be re*uired should be ad$ised by
the dispatching office.
9c: The recei$ing office should be informed in ad$ance in ,orm S.T.R.
46 of the particulars of the remittance to be dispatched in order that necessary
arrangements may be made for recei$ing it.
A remittance should not be sent at such a time that it )ill be in
transit at the end of a month or that it )ill reach its destination on a ,riday or
other authori&ed holiday.
<.'< 9a: As soon as a remittance is dispatched it should be entered in the
(ash Book if it is a Treasury remittance.
9b: The Treasury 6fficer should ad$ise the (urrency 6fficer of e$ery
despatch of a remittance to a place outside the district on the same day on )hich
it is despatched. %f the Treasury is so situated that the ad$ice cannot reach the
(urrency 6fficer )ithin '4 hours if sent by post the Treasury 6fficer should
send the ad$ice by telegram. The ad$ice should state the nature of the
remittance and should gi$e the name of the Treasury to )hich it has been
despatched.
RE/ITTANCES OF COINS
<.'6 (oin should be packed for remittance in stout bags tied and
sealed after a slip in ,orm S.T.R. !/ has been placed in each bag. The Treasury
6fficer must satisfy himself generally of the contents of the bags and must see
that the proper number of bags is placed in each bo..
NOTE 15 4 ,or remittances to the -ahore 3int contents of bags shall be as belo)= Q
Each denomination of coins shall be in separate bags.
DENO/INATION
2ALUE PER
BA# RS.
TALE PER BA#
RS. P,ece0
Rupees ';;; ';;;
U Rupee ';;; 4;;;
V Rupee <;; ';;;
<; 1aisa ';;; 4;;;
.
155
'< 1aisa !;;; 4;;;
!; 1aisa <;; <;;;
< 1aisa '<; <;;;
' 1aisa ';; !;;;;
! 1aisa !;; !;;;;
NOTE 65 4 %n case of a remittance sent )ithout a potedar the dispatching officer
should e.amine a certain percentage himself and place a pri$ate marks upon the ticket of the
bags so e.amined and the special attention of the recei$ing officer should be dra)n to the
necessity for protecting the interest of the absent remitting officer.
<.'0 ,or 5ourneys by road the bags may be packed treasure tumbrils or
in large chests placed in carts at the door of the Treasury in the presence of the
Treasury 6fficer> for 5ourneys by rail or boat and also 9if con$enient: for 5ourneys
by road they should be packed in stout bo.es capable of containing Rs. 4;;; to
Rs. 6;;; each nailed do)n and bound )ith iron )ithout gunny co$ering or
ropes and the hoops should be ri$eted or nailed together )here they cross.
E$ery bo. should bear the name of the dispatching Treasury cut into or painted
on it )ith a number.
NOTE 15 4 %t is economical safe and con$enient to pack all remittances in patent
$anesta bo.es )hich are obtainable from the (urrency 6fficer State Bank of 1akistan
1esha)ar. Re*uisition for the supply of $anesta bo.es re*uired for the dispatch of remittances
should accordingly be placed )ith that officer. Special seals and sealers should also be obtained
and in no case should any molten lead or other metal be poured into the sealing sockets.
NOTE 65 4 %f in any district for any reasons coin remittances are packed in
padlocked bo.es the rules gi$en in Appendi. E should be carefully obser$ed.
NOTE 95 4 Remittances of coin from currency offices are usually sent in patent
remittance bo.es. Special instructions regarding the method of dealing )ith such bo.es )ill be
gi$en by the remitting officer.
<.'#. ,or military e.peditions the Treasury bags should be packed in
deal7)ood bo.es of the standard pattern of )hich a specimen has been
furnished to the currency offices.
<.'". To each bo. designed for ri$er con$eyance or to cross any un7
fordable stream by a ferry should be fastened a buoy formed of a piece of un7
split bamboo or other floating material> the rope of the buoy should be at least
ten yards along and the 1olice 6fficer in charge is responsible for seeing that it
is ne$er detached from the bo. nor so long as the bo. is on board or on any
boat knotted or entangled in any )ay.
<./; %n$oices )ill be prepared in triplicate in ,orm S.T.R. 40> one copy
should be retained another should be dispatched by post on the same day to
.
156
the recei$ing Treasury and the third made o$er to the escort officer. The )eights
entered in the in$oice shall be those ascertained by )eighment in the presence
of the escort officer.
NOTE5 4 Separate in$oices must be prepared for Treasury and (urrency
remittance the )ords STreasury Remittance or T(urrency Remittance as the case may be
being )ritten on the top.
%n the case of Treasury remittances the in$oices should sho) separately
uncurrent 9!: nickel 9': copper 9/: bron&e and 94: aluminum coins gi$ing separate totals for
each group of coins.
RE/ITTANCES OF NOTES
<./!. All notes unfit for issue )hich may ha$e accumulated at a Treasury
should be sent to the (urrency 6ffice 9or Treasury named by the (urrency
6fficer: on each occasion on )hich a remittance of notes or coins is sent to or
recei$ed from the (urrency 6fficer. Ad$ice of the remittance gi$ing details of the
denominations and $alue of the notes should be sent by post to the (urrency
6fficer.
<./'. 8e) notes or notes fit for re7issue should ne$er by cut for
remittance. Chen the $alue of the notes be remitted does not e.ceed Rs. ';;;
and the notes cannot con$eniently be included in a special remittance they
should be sent by post insured upto their full $alue. Chen the $alue e.ceeds Rs.
';;; the notes should be sent in charges of a potedar and police guard.
<.//. The follo)ing are the rules for packing parcels of notes= 7
8otes of each denomination must be arranged in separate
bundles stitched by one edge into books of !;; each any e.cess
o$er multiples of !;; being made into one book. To each bundle of
books should be attached a slip in ,orm S.T.R !4 stating the
number of pieces it contains and bearing the full signature of the
official )ho last counted them and made up the bundle before
dispatch.
,or remittances in charge of a potedar and police guard the
bundles should be packed in parcels of ten bundles each and the
parcels should be placed in strong )ooden bo.es )hich should be
securely fastened and sealed. The bo.es should be )eighed in the
presence of the escort officer and the )eight and contents of each
bo. should be entered in the in$oice in ,orm S.T.R. 40.
<./4. %n the case of remittances sent in charge of a police guard an
in$oice in ,orm S.T.R. 40 should be prepared in triplicate one copy being sent
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157
by post to the recei$ing officer one gi$en to the police officer in charge of the
escort and the third retained by the dispatching officer for record. The escort
officer should sign a receipt on each copy of the in$oice stating that he has
recei$ed the bo.es of the marks and )eights detailed therein.
ESCORT OFFICERIS DUTIES
<./<. The escort officers )ill see the bo.es of notes and coin )eighed or
in the case of chests or tumbrils containing bags of coin )ill count the number of
bags. He )ill sign the receipt at the foot of each copy of the in$oice> the blanks
)ill be filled up in )ords and if the escort officer be ignorant of Erdu or English
he should be re*uired to )rite the numbers of the bags or bo.es )hich he has
recei$ed in the $ernacular 9other than Erdu: on the copy of the in$oice to be
retained by the Treasury 6fficer.
<./6. The escort officer )ill )ire to the recei$ing officer the number of
the train 9passenger or goods: con$eying the remittance and its hour of
departure and )ill also )ire again en route if any change in the train has been
made or if anything has occurred to delay its arri$al.
<./0. Chen the escort officer is relie$ed in the course of the 5ourney he
)ill obtain a receipt for ?QQQQQQQQQ tumbrils in good order said to
containQQQQQQQQcoin to the $alue or Rs. QQQQinQQ7QQbagsS or
for ?QQQQQQQ bo.es or for sealed )agons in good order said to contain
QQQQQQQQcoin 9or notes: to the $alue of Rs. 7QQQQ or for
?QQQQQQQQQQbo.es of marks and )eights detailed in the in$oice said
to contain QQQQQQQQQQQQcoin 9or notes: to the $alue of Rs.
QQQQQQQQ77S. %f any bo. be of short )eight or sho) signs of ha$ing been
tampered )ith it should be opened in the presence of the escort officer>
other)ise he should be allo)ed to return at once.
POTEDARS
<./#. 9a: Treasures of pure nickel or cupronickel coins or note remittances
should be sent at the e.pense of the Bank in charge of potedars )ho )ill remain
in charge )hile the treasure is being e.amined and )ho )ill take back the locks
and if con$enient the bags. %f the guard be returning to the station of original
dispatch tumbrils or chests should be sent back under his charge other)ise they
should )ait for the potedar.
9b: ,or coin remittance the follo)ing scale should be follo)ed= Q
! 1otedar upto !; lakhs.
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158
! 1otedar for e$ery additional !; lakhs or a fraction of it upto a
ma.imum of / in all.
NOTE5 4 The (urrency 6fficer may sanction the deputation of a second potedar
for 5ourneys occupying such a long time that one man cannot be e.pected to e.ercise the
necessary super$ision.
9c: ,or note remittances one potedar is usually sufficient but the
(urrency 6fficer may sanction the deputation of a second potedar for 5ourneys
occupying such a long time that one man cannot be e.pected to e.ercise the
necessary super$ision.
9d: %n cases of hea$y remittances )hether of coin or notes or of both
the (urrency 6fficer may sanction the deputation of one or more clerks in
addition to the usual escort of potedars.
<./". 9!: A potedar should on no account be sent either to accompany a
remittance of nickel bron&e copper or aluminum coin or to )atch the
e.amination of such coin at the recei$ing Treasury or Branch of the Bank.
9': 1otedars accompanying remittances of )ithdra)n or un7current
coins and remittances for special e.amination to the mints shall be released by
the mint authorities as soon as the numbers of sealed bo.es in the remittances
ha$e been checked )ith the relati$e in$oices and found satisfactory and correct>
on no account shall they be detained to )atch the e.amination of any remittance
at the mints.
<.4;. Chen potedars accompany treasure of currency remittances they
should be furnished by the remitting Treasury 6fficer )ith a certificate in ,orm
S.T.R. 4# )ith columns ! to # filled in. The Treasury 6fficer recei$ing the
remittance should complete the certificate and return it to the potedars. The
certificate should be attached to all bills for tra$elling and other allo)ances
special or other)ise admissible to them )hen accompanying treasure.
<.4!. 9a: %f any chest tumbrel or )agon be secured by double locks one
key should be held by the potedar and the other by the escort officer> if there be
only one lock the key should be held by the potedar but the escort officer is
responsible for not allo)ing the chest or )agon to be opened before arri$al at
destination sa$e in case of a breakdo)n )hen the treasure must be remo$ed to
another chest or )agon in his presence. %n the case of remittances sent )ithout
potedars single locks should be used and the keys should be entrusted to the
escort officer in a sealed co$er )hich he should not open e.cept )hen
absolutely necessary in the case of a breakdo)n on the road.
.
159
9b: Chen a potedar as representati$e of the treasurer accompanies a
remittance i.e. )hen he tra$els along )ith it he is responsible during the )hole
course of the 5ourney. The escort accompanies the remittance because the
potedar in himself is not capable of guarding the treasure. The mere fact that the
rules pro$ide for the keys of $ans or tumbrils remaining in the possession of the
potedar is sufficient to define clearly the potedarTs responsibility. %t is not
necessary for him to issue any instructions or to interfere in any )ay in the
performance by the escorts of their legitimate duties but it )ill certainly be
incumbent on him to report any neglect of duty on their part. %f in the course of
transit a bo. or bo.es should get broken the potedar should arrange for their
proper protection and for guarding against the loss of their contents. %f in an
accident a bo. is split and rupees fall out the duty of counting rupees and
$erifying the correctness of the contents of the broken bag falls on the potedar.
%n fact from the time a remittance lea$es one office until it is recei$ed into
another the potedar is entirely responsible. The escorts are responsible for
guarding the treasure and cannot be responsible for a shortage in the contents
of the bo.es unless this can be sho)n to be due to neglect of duty on their part
a neglect )hich the potedar should be in a position to report and to substantiate.
<.4'. E.tra shroffs or potedars may be engaged )hene$er necessary
)ith the special sanction of the Head of the +istrict to deal )ith hea$y receipts
or to accompany remittances or to take the place of permanent shroffs or
potedars )ho do so. They )ill be paid at such rate as may be determined by the
2o$ernment and )ill be entitled to the ordinary and special rates of tra$elling
allo)ance admissible to permanent potedars. Temporary potedars may be
engaged from outside the district )hen it is not possible to procure men locally>
they )ill be entitled to the ordinary tra$eling allo)ance for their 5ourneys bet)een
their homes and the places of their appointment.
RECEIPT OF RE/ITTANCES
<.4/. 9a: %mmediately on the arri$al of a remittance credit for the in$oiced
amount should be gi$en in the (ash Book or currency chest register as the case
may be and in the case of a remittance recei$ed from a place outside the district
an ad$ice should be sent to the (urrency 6fficer stating the name of the
Treasury or (urrency 6ffice from )hich the remittance has been recei$ed and
)hether it is a Treasury or bank remittance. The ad$ice should be telegraphic if a
postal ad$ice )ill not reach the (urrency 6fficer )ithin '4 hours.
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160
9b: The remittance must then be e.amined. The first step in this
e.amination is the )eighment of each bo. in the presence of the escort officer
and the Treasury 6fficer and the comparison of this )eight )ith that sho)n in
the in$oice. A receipt should then be gi$en to the escort officer and a copy of this
receipt sent by post on the same day to the dispatching Treasury.
Chen the )eight of each bo. is not gi$en in the in$oice the bo.es
must be opened and the contents e.amined in the presence of the escort officer.
The infraction of the rule re*uiring the )eight to be stated should be brought to
the notice of the remitting officer. %f any bo. be short )eight or sho) signs of
ha$ing been tampered )ith it should similarly be opened and its contents
e.amined before the escort is released.
%f coin or notes recei$ed in the remittance are re*uired for dispatch
to another Treasury )ithin a fe) days of its receipt the bo.es may be deposited
unopened in the strong7room pro$ided they are in good order and that they are
in charge of potedar )ho )ill be a$ailable to accompany them to their final
destination.
%n all other cases the bo.es should be opened immediately
)hether the remittance is accompanied by a potedar or not. Chen a potedar
accompanies the bo.es should be opened in his presence. Enless the detailed
e.amination of the )hole remittance is immediately proceeded )ith the bags of
coin or parcels of notes should be deposited in the strong7room under double
locks care being taken as far as practicable to place them apart from other
treasure. To guard against abstraction of coin from remittances )hich may
remain une.amined in the strong7room for some time and )hich cannot be
separately secured in a chest or chests it should be arranged )hen the amount
of the remittance does not e.ceed rupees fi$e lakhs and )hen the procedure )ill
not cause practical incon$enience to )eigh the entire contents of each bag by
emptying them into the scales before depositing the remittance in the strong7
room. This )eighment must be super$ised by the Treasury 6fficer. %n the case of
larger remittances similar care must be e.ercised though it )ill usually be
impossible for practical reasons to e.amine them in the same detail. The
Treasury 6fficer in such cases must satisfy himself that the remittance has not
been tampered )ith by personally picking out a number of bo.es and bags from
time to time and ha$ing the contents of these )eighed under his super$ision. %n
the case of remittances e.ceeding rupees fi$e lakhs or )hen it is not found
practicable to )eigh out smaller remittances care should be taken to co$er
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161
completely all bags forming parts of the remittance )ith tarpaulins the notes
being secured in a chest or chests or replaced in the original bo.es )ith the lids
securely fastened.
9c: The detailed e.amination of the remittance should be conducted in
the presence of the potedar from the remitting Treasury and under the
super$ision of the Treasurer of the recei$ing Treasury or some other responsible
person acting on his behalf. %f ho)e$er the remittance is not accompanied by a
potedar from the remitting Treasury the detailed e.amination must be made in
the immediate presence and under the personal super$ision of the Treasurer of
the recei$ing Treasury )ho should see that the interests of the remitting
Treasury are ade*uately safeguarded.
E$ery facility must be gi$en to the potedar of the remitting Treasury
to )atch the e.amination. Any complaints )hich he may make should be
reported at once to the Treasury 6fficer. %f any fraud is suspected arrangements
should be made for the search of the e.amining potedars in the presence of the
potedar of the remitting Treasury.
6nly such portion of remittance should be taken out of the strong
room as can be e.amined during the course of the day. Chen any portion
remains une.amined the attending potedar may if he so )ishes be allo)ed at
the time of the closing of the office to place one lock of his o)n on the chest
containing the une.amined portion or if this is not possible on the outside door
of the strong room.
The notes and the coin composing the remittance should be
counted and e.amined in detail so as to ensure not only that they are all genuine
but also that each bundle of notes or bag of coin contains the alleged number. %n
the case of remittances of fresh notes from the (urrency 6ffice sent in bundles
of !;;; pieces the bundles should be split up into packets of !;; notes each.
Any light )eight or other un7current or defecti$e coin found in the course of the
detailed e.amination of a remittance of current coin should be separated and
dealt )ith under the rules in Appendi. E to this Hand Book )hile deficiencies
)hether in tale or due to bad or counterfeit notes or coin should be dealt )ith in
the manner prescribed in Rules <.46
As the e.amination of each bundle or bag is completed the relati$e
slips in form S.T.R. !/ or !4 as the case may be contained therein should be
taken out and replaced by fresh slips prepared by the recei$ing Treasury. The
slips of those bags and bundles the contents of )hich ha$e been found correct
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162
should be made o$er to the Treasury 6fficer for immediate destruction )hile the
rest should be attached to the report to be made to the remitting Treasury under
Rule <.46.
The Treasury 6fficer should super$ise the e.amination of the
remittance generally. He should put a)ay the e.amined notes and coin under
double lock of the Treasury or of the currency chest as the case may be
follo)ing the procedure laid do)n in Rule /.!#. 6n completion of the detailed
e.amination he should send a formal receipt to the remittance officer sho)ing
the result of the e.amination.
<.44. 9a: All contingent charges incurred at the recei$ing station such as
coolie cart or boat hire should be paid by the recei$ing officer and charged
finally in his accounts against the State Bank. The remitting Treasury should
refuse to pay such charges. The tra$elling allo)ances )hich the men in charge
of a remittance are likely to incur in respect of a 5ourney should be ad$anced to
them by the remittance Treasury. %f in any case the amount pro$es insufficient
the recei$ing Treasury should on application pay them such further ad$ance as
may be necessary. This should not be paid out of the (ollectorTs permanent
ad$ance but should be dra)n from the Treasury and charged in the (ash Book.
The amount ad$anced by the recei$ing Treasury should be reported to the
remitting Treasury )here it should be reco$ered in full on submission of the
officersI tra$elling allo)ance bills.
9b: %n cases )here the currency office recei$ing a remittance grants an
ad$ance of tra$elling allo)ance to a potedar accompanying the remittance from
a Treasury or from the Bank the amount so paid )ill be noted on the potedarTs
certificate under the signature of the (urrency 6fficer. The remitting Treasury or
the Bank )ill deduct this amount from the tra$eling allo)ance bill of the potedar
on the authority of the note recorded on the potedarTs certificate and )ill pass on
the net amount of the bill for payment A Treasury 6fficer or the Bank )ill in no
circumstances grant an ad$ance of tra$elling allo)ance to a clerk or potedar of
the State Bank accompanying a remittance of treasure.
<.4< 8o time should be lost in e.amining a remittance both in order to
set the potedar at liberty 9and so reduce the cost of remittance: and in order that
any deficiency may be reco$ered from the remitting Treasurer. To deal )ith
hea$y remittances additional shroffs may be engaged )ith the special sanction
of the Head of the +istrict )ho )ill be paid at such rates as may be fi.ed by the
2o$ernment. 3en entertained specially for the purpose of shroffing hea$y
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163
remittances should not be entrusted )ith other )ork )hich pre$ents their
de$oting their )hole time to their proper duties. The minimum amount of coin
and notes of each denomination )hich one man should e.amine in a day is as
follo)s= Q
Co,% R0.
Chole Rupee ';;;;;
U Rupee of the $alue of <;;;;
V Rupee of the $alue of '4;;;
<; 1aisa <; ;;;
'< 1aisa '4;;;
!; 1aisa ';;;;
< 1aisa /<;;
' 1aisa 4;;
! 1aisa ';;
NOTES
PIECES
8e) notes of all denominations ';;;;
6ld Rs.! 8otes /;;;
6ld Rs. < D Rs. !; notes 4;;;
6ld Rs. !;; 8otes /<;;
<.46. 9a: %f any deficiency is found in the detailed e.amination and is not
immediately reco$ered from the potedar in charge it is to be charged in the cash
book as a distinct item )ith full particulars and the Treasury 6fficer of the
remitting Treasury re*uested to reco$er the amount and credit it in his o)n
Treasury.
A deficiency disco$ered at the currency office or at a branch of the
8ational Bank or any other Bank acting as agent of the State Bank of 1akistan
)ill be made good from the cash balance held by it and )ill be sho)n as an
e.penditure on 2o$ernment account under ad$ice to the remitting Treasury. 6n
receipt of the intimation the defaulting Treasury )ill arrange for the reco$ery of
the amount from the treasurer and for its credit in the Treasury account.
Similarly a deficiency disco$ered at a Treasury )ill be made good from the
Treasury balance under ad$ice to the remitting office )hich )ill credit the
amount to 2o$ernment account. Reco$eries of such deficiencies )ill be )atched
by the Accountant72eneral.
9b: All e.cesses abo$e Rs. ! found in a remittance should be returned
to the remitting Treasury through the attending potedar or if this is not possible
by registered post or by money order the cost being borne by the remitting
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164
Treasury. E.cesses of Rs. ! and under should be credited in the account as
receipts of the State Bank.
9c: E$ery defect or deficiency disco$ered during e.amination should
be entered on the slip pertaining to the bag of coin 9rule <.'6: or bundle of notes
9rule <.//: 9i: concerned and must be specially reported to the remitting officer
the slips being attached to the report. %f a potedar of the remitting Treasury is
present to )itness the e.amination he should be re*uired to attest the entries as
they are made and if he can make good the deficiency the report and the slips
should be deli$ered to him. Any bad coin or notes )hich ha$e to be returned to
the remitting Treasury should be made o$er to the potedar or in his absence
remitted by insured post at the cost of the remitting Treasurer. %f there is no
potedar in charge the report must state the name and rank of the officer )ho
personally super$ised the e.amination and must be sent together )ith the
attached slip immediately on the close of the e.amination 9or if it is a prolonged
one at the close of the day: to the remitting officer. The ob5ect of this rule is to
enable the Treasurer of the remitting Treasury for his o)n purposes to fi.
responsibility for the deficiency )hich he is obliged to make good. %f any bag or
bundle of notes is recei$ed )ithout a slip and is in any )ay short or deficient an
immediate special report should be sent to the remitting officer.
9d: The rule in the preceding paragraph regarding the return of the
potedarTs slips applies also to cases in )hich a penalty is le$iable under
paragraph '# of Appendi. , to this Hand Book in respect of rupees and half7
rupees )hich ha$e lost more than ' percent in )eight but not more than 6!A4 per
cent and !'A' per cent respecti$ely. %n these cases the number of such light
)eight coins detected should be noted on the slips attached to those bags in
)hich they e.ceed half percent of their contents and the slips returned to the
remitting Treasury.
9e: Chen ne) copper nickel aluminum or bron&e coin is recei$ed
either directly from the 3int or from another Treasury in the original 3int bo.es
any e.cess or deficiency found on e.amination should be immediately reported
and the printed slip of contents should be for)arded to the 3int 3aster
concerned. The report should state the number of bo. in )hich the e.cess or
deficiency )as found and the condition of the bo.es on deli$ery.
ADDITIONAL RULES FOR RE/ITTANCES BY RAIL7AY
PRE2IOUS NOTICE TO RAIL7AY AUTHORITIES
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165
<.40. Chen large remittances are made notice should be gi$en some
time beforehand to the rail)ay authorities at the station of dispatch in order that
)agons of con$enient si&es may be brought together.
LOADIN#
<.4#. Chen 2o$ernment treasure is loaded for dispatch by rail the doors
on one side of the )agons should if possible be secured from inside and all
doors that can be opened from outside should be secured by good padlocks.
NOTE 15 4 Small remittances need not be for)arded by )agon but can be sent in
the same compartment in )hich the guard in charge tra$els.
NOTE 65 4 %t is the duty of the remitting Treasury 6fficer to supply the padlock and
there should be a sufficient stock in a Treasury )hence fre*uent remittances are sent by rail. The
Treasury 6fficer should take the receipt of the escort officer for the padlocks. %f the escort is
returning the recei$ing officer should return the padlocks through the officer in charge of the
escort> other)ise a receipt should be gi$en to the 1olice and the locks returned as soon as
possible by parcel7 post or by rail or through the potedar.
<.4". The Treasury 6fficer 5ointly )ith the 1olice 6fficer )ho is to tra$el
in charge shall superintend personally or by substitute the loading of the $ans
and shall specially dra) the attention of that officer to the 3emorandum of
%nstructions on form S.T.R. 4". The Treasury 6fficer shall hand to the 1olice
6fficer as many bank receipts as there )ill be reliefs and take a receipt therefor.
ESCORT
<.<;. The escort accompanying the treasure to the station and
protecting the loading should be of the strength )hich may be fi.ed by the
2o$ernment for the escort of such a sum by road or for the special purpose and
a ne) one of corresponding strength should meet the treasure at the station of
deli$ery. +uring the rail)ay 5ourney it should be protected by a guard of reduced
strength accommodated in an ad5oining brake7$an if the remittance is carried by
goods train or in the end compartment of the carriage ne.t ad5oining the
treasure $an> neither door of the compartment occupied by the escort should be
locked. The strength of this escort also )ill be fi.ed by the 2o$ernment> this
should ne$er be less than a petty officer )ith t)o men and )hen the treasure is
loaded in more than one )agons the scale should allo) t)o men to each. Chen
a )agon containing treasure is detached from the train for any reason the
Station 3aster or the guard in charge of the train )ill )arn the 1olice guard in
charge of the treasure in order that necessary arrangements may be made to
guard it.
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166
<.<!. As the rules for the guidance of the guard 9see form S.T.R. 4":
re*uire the men to be constantly on duty arrangements should be made to
relie$e them at con$enient points gi$ing to each party a stage of about t)el$e
hours. The e.act length of each stage should be laid do)n by local orders.
THROU#H RAIL7AY TICKETS FOR POLICE ESCORTS
<.<'. As the Rail)ay authorities ob5ect to book remittances of treasure
beyond the station for )hich escorts are supplied )ith passenger tickets but
ha$e consented to the transfer of through tickets to relie$ing guards the 1olice
+epartment should supply through passenger tickets for the ultimate destination
of remittances on the line of rail to escorts )ith instructions to make them o$er
to the relie$ing guards en route.
%t may sometimes happen that such an addition is made to the
original remittance at the relie$ing or other intermediate stations as may
necessitate the employment of an increased guard. %n such cases additional
men are re*uired at the station )here the strength of the escort is increased
+uplicate Rail)ay receipts as )ell as in$oices of the original and
of any intermediate remittance )ill be made o$er to the escort and should be
passed on to each relie$ing escort and finally made o$er to the consignee. ,or
instance if remittances be ordered from Ra)alpindi Jhelum and 2u5rat to
-ahore an escort suitable to the $alue of the Ra)alpindi remittance should be
booked through from Ra)alpindi to -ahore recei$ing an in$oice and a Rail)ay
receipt for the Ra)alpindi remittance. At Jhelum they )ill be relie$ed by an
escort suitable to the $alue of the combined remittance to )hom they )ill make
o$er the passenger tickets in$oice and Rail)ay receipts. Should the relie$ing
escort be stronger than that )hich it relie$es additional tickets )ill be procured
for them at Jhelum. At the 2u5rat Station the escort )ill take up the remittance
)aiting there recei$ing )ith it an in$oice and a remittance receipt. The process
)ould be repeated at each relie$ing station and the last escorts )ould hand7o$er
the in$oices and Rail)ay receipts at -ahore.
<.</. Arrangements for the relief of the guard )ill be made by the 1olice
+epartment. The officer7in7charge )hen starting )ith the remittance )ill
telegraph to his relie$ing officer probable time of his arri$al at the relief station.
PAY/ENT OF FREI#HT
<.<4. The Rail)ay fare and freight may not necessarily be paid in cash.
,or this purpose credit notes and rail)ay )arrants may be issued by the Bank
)hich )ill bear the entire charges for the remittance. %n the case of cash
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167
payments the 1olice or other officer may obtain from the Treasury a sufficient
amount as an ad$ance to be accounted for after)ards. A re*uisition should be
made on the Rail)ay authorities in the follo)ing form= Q
To
The Station 3aster Sahi)al.
(on$eyance by Rail)ay to 3ultan is re*uired for treasure to the
$alue of 777777777777777777 lakhs of rupees loaded for 3ultan and contained in
7777777777777777777777777 )agons.
The Station 3aster )ill gi$e the officer commanding the guard a
paper notifying that he is in charge of treasure loaded in so many )agons.
NOTE 15 4 The re*uisition mentioned abo$e must not be confounded )ith the
notice to be sent beforehand to the Rail)ay authorities in order that the necessary )agons may
be pro$ided Q$ide rule <.40.
NOTE 65 4 Treasure should al)ays be booked through to the final station and the
officer )ho makes the re*uisition should inform the Rail)ay authorities that he has pro$ided
reliefs for the guard at specified station.
<.<<. 6n 1akistan Rail)ays the under7mentioned are the rates and
conditions for the carriage of treasure including specie bullion etc>
9i: Treasure 9e.cept current and un7current copper bron&e and nickel
coins7
+istance 1aisa per maund.
per mile
,or the first /;; miles 4
1lus for o$er /;; miles ' U
9ii: (urrent and un7current copper bron&e and nickel coins. ,or all
distance / 1aisas per maund per mile
9iii: /,Fe? Co%0,@%&e%5 4 %n the case of mi.ed consignments i.e.
)hen the separate )eight of Scurrency notesS 9chargeable under
Treasure: and copper bron&e or nickel coins 9chargeable at the
lo)er rate $ide item 9ii: abo$e: is not recorded or )here a bo. or
bo.es contain both Scurrency notesS and ScoinsS freight charges
)ill be reco$ered for STreasureS.
NOTE 15 4 The rates gi$en in item 9i: and 9ii: abo$e apply both to public and
2o$ernment consignments.
NOTE 65 4 The rates sho)n in 9i: and 9ii: abo$e are all inclusi$e rates and apply in
<7mile blocks for distance up to !;; mile !; mile blocks for distance bet)een !;! and 4;; miles
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168
'; miles blocks for distances bet)een 4;! and ";; miles and 4; miles blocks for distances
beyond ";; miles.
(alculated rates for distances '< to !<;; miles appear in S1akistan Cestern Rail)ay
Rates Tables@ sho)ing charges for 1arcels -uggage and other (oaching Traffic 9e.cept
passengers:.
NOTE 95 4 %n calculating freight charges if the rate per maund gi$es any fraction of
paisa such fraction shall be taken as one paisa.
NOTE :5 4 %f the total freight charges for any consignment gi$e any fraction of fi$e
paisa such fraction shall be taken as fi$e paisa.
NOTE <5 4 (rushed and defaced copper coins are charged at full parcelsI rates.
ESCORT5 4
9i:
9a: 6ne man to tra$el free both on the out)ard and return 5ourney as a
Second (lass passenger )hen the consignments of treasure are o$er <4 and
under !/< maunds.
9b: T)o men )hen the consignments are from !/< to under '0; maunds.
9c: ,our men )hen the consignments are of '0; maunds and o$er.
9ii: The minimum charge for treasure shall be as for one maund fractions of a
maund abo$e one maund being charged as follo)s= 7
8ot e.ceeding < seers as < seers
E.ceeding < seers but not e.ceeding !;seers as !< seers.
E.ceeding !; seers but not e.ceeding !< seers as !< seers.
E.ceeding !< seers but not e.ceeding '; seers as '; seers.
E.ceeding '; seers but not e.ceeding '< seers as '< seers.
E.ceeding '< seers but not e.ceeding /; seers as /; seers.
E.ceeding /; seers but not e.ceeding /< seers as /< seers.
E.ceeding /< seers but not e.ceeding 4; seers as 4; seers.
9iii: Chen treasure is reser$ed in passenger compartment or carriage the usual free
allo)ance of )eight according to the class and number of rates paid )ill be gi$en and )eight in
e.cess of the free allo)ance )ill be charged at the rates gi$en in clause 9i: abo$e. S
NOTE5 4 The abo$e rates ha$e been prescribed by the Rail)ay authorities and
are liable to be changed from time to time.
COOLIE HIRE FOR THE TRANSSHIP/ENT ETC OF TREASURE
<.<6. The loading unloading and transshipment of treasure )hile in
transit o$er the 1akistan Rail)ay should be done by the porters employed by
the Rail)ay +epartment under the super$ision of the potedar in charge and of
the 1olice guard escorting the remittance. (oolies should not therefore be
employed by the potedar for this purpose. The concession made by the Rail)ay
authorities does not ho)e$er e.tend to the stations of dispatch and destination
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169
of the treasure. At these places coolies may as heretofore be employed by the
potedar.
TRANSPORT OF TREASURE AT THE DESTINATION
<.<0. 8ecessary arrangements for the transport of treasure at the
destination ought to be made by the recei$ing Treasury 6fficer so as to sa$e
delay at the Rail)ay Station and incon$enience to the 1olice +epartment. The
1olice guard escorting the remittance should not be re*uired to make
arrangements for carts and coolies as this is strictly against the rules of the
1olice +epartment.
S/ALL COIN RE/ITTANCES
<.<#. Remittance of nickel aluminum bron&e or copper coin should be
booked at rail)ay risk.
NOTE RE/ITTANCE
<.<". A guard tra$elling in charge of currency notes should ha$e the
bo. in the same carriage and should sit in the end compartment of the carriage
)ith the bo. under the seat against the outer planking= if the bo. be too large to
go under the seat accommodation should be reser$ed on the terms usually
charged.
SPECIAL RULES FOR RE/ITTANCES TO AND FRO/ THE BANK
<.6;. Rules <.'/ to <.<" apply mutatis mutandis to remittance to and
from the Bank sub5ect to the modifications in rules <.6! to <.6/ belo).
<.6! 9a: Chen the 3anager of the Bank )ishes to remit any surplus notes
or coin from the currency chest or surplus small coins from his balance or
desires a remittance of notes or coin to be sent to his branch he reportes to the
local head office to )hich he is subordinate. The local head office communicates
)ith the (urrency 6fficer and orders for the remittance being issued
simultaneously by the local head office to the 3anager and by the (urrency
6fficer to the Treasury 6fficer.
9b: The 3anager of the Bank supplies the Treasury 6fficer )ith the
notes and coins re*uired for Sub7Treasuries in the district e.cept in those cases
in )hich it is more con$enient to supply a Sub7Treasury direct from the (urrency
6ffice.
9c: The charges in connection )ith remittances of coins and notes to
and from a branch of the Bank are brone by the Bank.
< 6'. The rules regarding packing and dispatch of remittances in the
rules <.'4 to <.4! should be obser$ed by the Bank but in the absence of special
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170
arrangements to the contrary made )ith the 3anager the Treasury 6fficer
should arrange for the actual con$eyance and )here necessary escorting of
the remittances. The po)er to sanction the entertainment of e.tra potedars
$ested in the Head of the +istrict by rule <.4' does not apply to Treasuries
)here there are branches of the Bank.
The cost of potedars engaged to deal )ith hea$y receipts should
be borne by the 8ational Bank of 1akistan or any other Bank acting as agent of
the State Bank but potedars to accompany remittances may be entertained by
them at the cost of the State Bank on the scale prescribed in rule <./# the
sanction of the (urrency 6fficer being obtained in the cases specified in that
rule.
<.6/ The follo)ing rules are to be obser$ed in the e.amination of
remittances of coin or notes made to the Bank from 2o$ernment Treasuries.
They should be fully e.plained to the potedars in charge of e$ery remittance
made to the Bank= 7
9a: Ceighment of bo.es must be made )hen practicable on
receipt of a remittance. The result of this )eighment must be
entered on the receipt gi$en to the officer or potedar deli$ering o$er
the remittance.
9b: All remittances )ill be e.amined in a room separate from the
general business of the Bank or if a separate room cannot be
made a$ailable at some distance apart from the place )here the
ordinary banking transactions are taking place.
9c: The contents of each bag of coin are to be emptied into
another and passed through the scales. 1otedars must see that the
inde. of the scales is steady before the contents are thro)n out.
9d: The treasure should then be secured in separate chests and
kept distinct from other treasure under the 5oint keys of the BankTs
3anager and of the remitting treasurerTs agent until regularly
e.amined and brought to account.
9e: 8othing must inter$ene bet)een the remitting treasurerTs
agent and the BankTs e.amining potedars so that an uninterrupted
$ie) may be obtained by the fromer of the e.amination of the
treasure. The remitting treasurerTs agent should sit )ithin the railed
enclosure along )ith the BankTs e.amining potedars.
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171
9f: Epon completion of e.amination of a remittance light)eight
coin should be )eighed against full7)eight coin and a certificate of
the result granted on the spot to the remitting treasurerTs potedar.
9g: Ceighing and e.amining a remittance must be conducted
separately not simultaneously> the one must be completed before
the other is commenced e.cept )hen t)o potedars are deputed to
represent a Treasury.
9h: %f the )ork of )eighing or e.amining be not finished )ithin
the day the bags or parcels of notes not finally taken o$er by the
Bank )ill be placed in chests under double lock the key of one
lock to be retained by the remitting treasurerTs agent and of the
other lock by the Bank authorities.
9i: The Bank potedars )ho commence )eighing and
e.amining a remittance must continue at the same duty until
completion of the e.amination of the remittance or such portion of it
as has been taken o$er for e.amination> their places must not be
filled by others unless through una$oidable sickness.
95: Chen a remittance is not accompanied by a potedar the
e.amination )ill be proceeded )ith by the BankTs officer but the
BankTs 3anager must ask the local Treasury 6fficer to depute a
subordinate to be present at the e.amination and to see that it is
carried out by the Bank )ith sufficient precautions. The Treasury
6fficer should depute for the purpose a subordinate of some
standing and not a lo)7paid clerk.
9k: The potedar accompanying the remittance must before
finally lea$ing the Bank sign in a book kept for the purpose a
memorandum of the un7current and spurious coins and of any
deficiency found after e.amination of their respecti$e remittances.
9l: Should potedars accompanying the remittance find any of
the abo$e rules not being complied )ith or should impediments of
any kind be placed upon a free and open scrutiny of the
proceedings during the e.amination by the BankTs officers or
potedars they are immediately to report the same to the BankTs
3anager.
CHAR#ES FOR RE/ITTANCE OF TREASURE. TELE#RA/S. ETC
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172
<.64. All charges in connection )ith the remittance of treasure such as
cart and coolie hire cost of bo.es other than padlocked bo.es pay and
tra$elling allo)ances of potedars accompanying remittance rail)ay freight etc.
etc. )ill be borne by the State Bank. Treasury 6fficers )ill incur the e.penditure
as detailed in the proceeding paragraphs and debit the amount in the Treasury
accounts )ith full details supported by $ouchers. Rail)ay freight may be paid in
cash or through credit notes.
All charges for telegrams sent by the Treasury or Sub7Treasury
6fficers in connection )ith resource and currency )ork such as telegrams
authori&ing or intimating telegraphic transfers telegrams reporting receipt and
dispatch of remittances and telegrams reporting actual transfers bet)een
currency and Treasury or authori&ing such transfers should be debited against
the BankTs account.
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173
CHAPTER 2I
PRESPONSIBILITY FOR /ONEY 7ITHDRA7N
SECTION 1
RETRENCH/ENTS ORDERED BY THE ACCOUNTANT #ENERAL AND THE
DUTY OF THE TREASURY OFFICER IN RESPECT THERETO
96R+ERS %SSEE+ E8+ER TREASERP RE-E /!)
6.!. Chen the Accountant 2eneral disallo)s a payment as
unauthori&ed the Treasury 6fficer is bound not only to reco$er the amount
disallo)ed )ithout listening to any ob5ection or protest but to refuse to pay it in
future till the Accountant 2eneral authori&es the payment to be resumed> that no
)arning slip has been recei$ed by the 2o$ernment ser$ant retrenched or that
being recei$ed it has been ans)ered are facts )ith )hich the Treasury 6fficer
has no concern. The Accountant 2eneral is responsible for seeing that Treasury
6fficers carry out his instructions.
NOTES5 4
!. %f an officer from )hom a reco$ery is ordered has meantime been
transferred to another district the Treasury 6fficer should )ithout delay pass on
the order of reco$ery to the other Treasury.
'. A Treasury 6fficer must not )hen a retrenchment is ordered enter into
any correspondence )ith either the Accountant 2eneral or the officer placed
under retrenchment. %t is his duty simply and promptly to carry out the orders he
has recei$ed and to lea$e the person aggrie$ed to refer the case to 2o$ernment
through the proper channel.
/. Representations and protests against retrenchments ordered by the
Accountant 2eneral are not ordinarily considered by the administrati$e
authorities if submitted later than three months from the date of receipt of the
intimation by the aggrie$ed officer. This pro$ision does not remo$e from the
Treasury 6fficer the duty of enforcing immediately reco$ery of a retrenchment
order under rule ' abo$e.
4. Reco$eries are not ordinarily made at a rate e.ceeding one7third of pay
unless the officer affected has in recei$ing or taking the e.cess acted contrary
to orders or )ithout due 5ustification.
<. A register should be maintained at the Treasury for recording all
retrenchments ordered by the Accounts 6ffice. %t should contain columns
specifying the name and office of the person from )hom the reco$ery is to be
effected the nature and amount of the o$er7payment and the method by )hich
the o$erpayment has been ad5usted.
6. The Retrenchment Register should ha$e certain pages allotted to each
office or department preceded by a general inde.. As each order of
retrenchment is recei$ed either through the ob5ection statement a special letter
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174
half margin or retrenchment slip it should be recorded at once in the appropriate
page.
0. Chen a claim from any office is recei$ed the rele$ant page should be
referred to the retrenchment if any effected and the fact recorded in the
register against the entry concerned.
#. The Treasury 6fficer should arrange to bring this register regularly
before his re$ie) to ensure that all entries )hich should find a place therein are
promptly recorded and that their ad5ustment is systematically )atched.
". 6rdinarily the reco$ery of a sum retrenched from a pay bill need only be
made from the ne.t pay bill and of a sum retrenched from a tra$eling allo)ance
bill from the ne.t payment of tra$elling allo)ance> but retrenchment of tra$elling
allo)ance must be reco$ered in cash or from pay bill )hen the officer concerned
does not )ithin a month present a tra$elling allo)ance claim from )hich they
can be reco$ered. Similarly reco$eries of amounts retrenched from contingent
bills )ill ordinarily be made from the ne.t contingent bill of the department or
office concerned.
SECTION II
RESPONSIBILITY OF A #O2ERN/ENT SER2ANT IN RESPECT OF FUNDS
SUPPLIED TO HI/ FOR E3PENDITURE
96R+ERS %SSEE+ E8+ER TREASERP RE-E /':
6.'. 9%: A 2o$ernment ser$ant supplied )ith funds for e.penditure is
responsible for their proper disposal. Such funds generally partake of the nature
of amounts payable to the subordinate staff on account of pay allo)ances etc or
to pri$ate persons or parties on account of contingent charges other
e.penditure refunds etc. To discharge this responsibility the dra)ing officer
should see that payments are made to the person or persons entitled to recei$e
them and that un7disbursed funds are either repaid into the Treasury or ad5usted
by short dra)al in the ne.t bill or bills and are not retained in his hand for a
period longer than is absolutely necessary or is permissible under the rules.
Thus= 7
i. as regards pay tra$elling allo)ances etc of the staff the
ac*uittance rolls or the office copies of the bills as the case may
be should be duly signed by the payees 9)ith a stamp or stamps
)here necessary: in token of their ha$ing recei$ed the amount>
ii. as regards payments to pri$ate parties he should obtain for
payment 9including repayment of money pre$iously lodged )ith
2o$ernment for )hate$er purpose: an ackno)ledgment of the
payment setting forth full particulars of the claim. Chere any
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175
particular form has been prescribed it should be used as far as
possible. The ackno)ledgement should al)ays be taken at the
time of payment and should be signed by the person by )hom
or on )hose behalf the claim is put for)ard.
9%%: %f a disbursing officer anticipates any difficulty in obtaining from the
person to )hom money is due a receipt in the proper form it is open to him to
decline to hand7o$er him the che*ue or cash or to make a remittance to him as
the case may be until the ackno)ledgment of the payment )ith all necessary
particulars has been gi$en by him. %n all cases of payment by remittance a note
of the date and mode of remittance must be made on the bill or $oucher at the
time of remittance. %n cases of remittance by postal money order the purpose of
the remittance should be briefly stated in the ackno)ledgment portion thereof.
9%ll: Chen it is not possible to support a payment by a $oucher a
certificate of payment prepared in manuscript signed by the disbursing officer
and endorsed if necessary by his superior officer should al)ays be placed on
record. ,ull particulars of the claims should in$ariably be set forth and )here
this necessitates the use of a regular bill form the certificate itself may be
recorded thereon.
NOTE 15 4 The detailed instructions gi$en in the 1un5ab ,inancial Rules relating to
9i: form completion e.amination and custody of sub7$ouchers and ac*uittance rolls and 9ii:
defacement of sub7$ouchers should be closely abser$ed by all dra)ing officers in order to
discharge effecti$ely the responsibility en5oined by this rule.
NOTE 65 4 ,or the purposes of audit cash memo for an amount not e.ceeding Rs.
';;; 9)hich is not liable to duty under the Stamp Act !#"": in respect of articles purchased by
a 2o$ernment +epartment or a 2o$ernment ser$ant shall be treated as a SBoucherS )ithout its
being re*uired to bear re$enue stamps.
6./. A 2o$ernment ser$ant supplied )ith funds for e.penditure is
responsible for rendering an account of such funds to the satisfaction of the
Accountant 2eneral. He has therefore to see not only that the rules go$erning
the )ithdra)al of money from the 1ro$incial (onsolidated ,und or the 1ublic
Account of the 1ro$ince as laid do)n in Section B%% of the Treasury Rules and
(hapter %B of the Subsidiary Rules are duly obser$ed but also that all ob5ections
raised by the Accountant 2eneral are attended to promptly. ,urther in respect of
any o$ercharges the responsibility )ill rest primarily )ith the dra)er of the bill
and 9failing reco$ery from him: the o$ercharges )ill be reco$ered from the
Treasury 6fficer or from the countersigning officer only in the e$ent of culpable
negligence in either of them.
.
176
NOTE5 4 ,or further detailed rules including those relating to receipt and handling
of cash i.e. the carrying or fetching of money from the Treasury or the Bank recording of cash
transactions in the rele$ant accounts safe custody of cash etc sec (hapter %% of the 1un5ab
,inancial Rules and (hapter %% of this Hand Book.
.
177
CHAPTER 2II
ACCOUNTS OF #O2ERN/ENT SER2ANTS ETC
SECTION I
INTER4PRO2INCIAL TRANSACTIONS
9SEE TREASERP RE-ES // A8+ /<:
E3TRACT FRO/ THE INSTRUCTIONS ISSUED BY THE AUDITOR
#ENERAL OF PAKISTAN
0!. The accounts bet)een different 2o$ernments )ill partake of the
nature of suspense account re*uiring periodical clearance by ad5ustments
through the (entral Accounts 6ffice of the State Bank. This suspense account
)ill be termed S%nter71ro$incial Suspense AccountS. Suitable sub7heads )ill be
pro$ided under this head to accommodate transactions on behalf of different
2o$ernments.
0.'. The Accountant 2eneral A +irector 2eneral Audit D Accounts
9Corks: )ill arrange )ith the (entral Accounts 6ffice of the State Bank to ha$e
the re*uisite ad5ustment made monthly in the course of the ne.t month by
ad$ising the necessary transfers to the (entral Accounts 6ffice of the State
Bank
SECTION II
RECEIPTS AND PAY/ENTS RELATIN# TO FEDERAL #O2ERN/ENT
9SEE TREASERP RE-E /4:
0./ The ,ederal 2o$ernment has entrusted officers in charge of the
Treasuries and Sub7Treasuries in the 1un5ab )ith functions of recei$ing and
disbursing and authori&ing the Bank to recei$e and disburse money on their
behalf. %n dealing )ith such transactions the Treasury A Sub7Treasury 6fficers
act in accordance )ith the Treasury Rules of the ,ederal 2o$ernment.
SECTION III
PAY/ENT OF LEA2E SALARY OF OFFICERS OF FEDERAL AND OTHER
PRO2INCIAL #O2ERN/ENTS AT TREASURIES IN THE PUNJAB
0.4. The 1un5ab 2o$ernment ha$e agreed to the payment of lea$e
salary of officers and pensions of all 2o$ernment ser$ants belonging to the
,ederal and other 1ro$incial 2o$ernments and the 2o$ernment of Burma being
made at any Treasury in the 1un5ab. The ,ederal 2o$ernment and other
1ro$incial 2o$ernments and the 2o$ernment of Burma ha$e also agreed to
similar payments being made to 2o$ernment ser$ants of the 1un5ab
2o$ernment at Treasuries )ithin their respecti$e 5urisdictions.
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178
NOTE5 4 The follo)ing procedure has been prescribed for the payment of
pensions in 1akistan of the personnel paid from the Burma +efence Ser$ices Estimates= 7
The (ontroller of 3ilitary Accounts Burma )ill for)ard the pension papers of
the person concerned to the Accountant 2eneral in )hose 5urisdiction the Treasury at )hich the
payment is to be made is located. They )ill be transmitted by him to the Treasury officer )ith the
necessary authority for the payment The Treasury officer )ill maintain separate schedules for
payments made on behalf of the Burma 2o$ernment and the Accountant 2eneral )ill in the
usual course arrange for ad5ustments of these transactions through an Account (urrent opened
)ith the State Bank of 1akistan bet)een him and the Accountant 2eneral Burma.
.
179
CHAPTER 2III
CURRENCY CHESTS. COIN. NOTES AND CURRENCY TRANSFERS
CURRENCY CHESTS
#ENERAL
#.!. Ender paragraph " of its agreement )ith the 2o$ernment 9$ide
Appendi. A: the bank is re*uired to maintain currency chests al such places as
the 2o$ernment may )ith the pre$ious sanction of the ,ederal 2o$ernment
prescribe and to keep the said chests supplied )ith sufficient notes and coin to
pro$ide currency for the transactions of the 2o$ernment. 6n its o)n part the
2o$ernment is to pro$ide sufficient accommodation for these chests and is
responsible to the bank for the safe custody of these chests notes and coin and
for the supply to the bank of such information and returns as the bank may from
time to time re*uire as to the composition of the balances in these chests and
the amount and the nature of the transfers to and from these chests.
CUSTODY OF CURRENCY CHESTS AND THE PROCEDURE FOR /AKIN#
DEPOSITS THEREIN AND 7ITHDRA7ALS THEREFRO/
#.'. At places )here the Treasury business is conducted by the bank
the currency chest is kept in the sole custody of the bank. The bank is
responsible for keeping the currency chest stocked )ith notes and rupees and
for keeping a sufficient supply of small coin. The bank is also responsible for the
e.amination and correctness of coin or notes at the time of deposit in or
)ithdra)al from the chest )hich are go$erned by the follo)ing rules= Q
9a: +eposits and )ithdra)als may be made at any time
pro$ided that the amount is not less than Rs.!; ;;; and is a
multiple of Rs. !;;;. %n the case an intimation of the total amount
deposited or )ithdra)n should be sent at once to the -ocal Head
6ffice or the -ink Branch by telegram 9or by letter in the case of
branches close to head*uarters: the -ocal Head 6ffice or the -ink
Branch )ill effect opposite payments in respect of these transfers
and of its o)n transfers through the local office of the State Bank of
1akistan.
9b: E$ery transfer from the currency chest to the Bank or $ice
$ersa should be reported to the (urrency 6fficer as prescribed in
rule <.!;.
9c: The abo$e rules apply mutatis mutandis to Sub7Treasuries
)hose business is conducted by the Bank
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180
#./. At Treasuries and Sub7Treasuries )hose business is not
conducted by the Bank an entirely separate receptacle or receptacles must be
set aside for the contents of the currency chest one key of )hich should be held
by the officer7in7charge of the Treasury or the Sub7Treasury and the other key by
the treasurer of the Treasury or the Sub7Treasury or by such other person as
may be selected by him for the purpose sub5ect to the appro$al of the Head of
the +istrict. The notes and coin held in the chest must be kept *uite distinct
from the Treasury balances and must not be touched e.cept in accordance )ith
these rules or the instructions of the (urrency 6fficer.
The procedure laid do)n in rules /.!# for recei$ing money into and
gi$ing it out of double lock should be follo)ed in making deposits in or
)ithdra)als from the currency chest.
#.4 The follo)ing rules are applicable to all currency chests= Q
9a: Half rupee fifty paisa Ouarter rupee t)enty fi$e paisa ten
paisa fi$e paisa t)o paisa and one paisa coins should ne$er be
deposited in the chest
9b: A currency chest book in form S.T.R. <; should be kept in
the chest and the balance pro$ed and signed at e$ery transaction
by the officers7in7charge of the chest. They should satisfy
themsel$es that the transaction has been correctly entered and the
balances correctly )orked out.
NOTE5 4 The chest books should be retained for / complete account years.
9c: Transactions should al)ays be in e$en hundreds of rupees.
9d: 8otes may be deposited in a chest in e.change for coin or
notes of other denominations or $ice $ersa by the officers7in7
charge of the chest. These e.changes should not ordinarily be of
small sums and should be a$oided as far as possible during the
last )eek of the month. %f important e.changes take place during
the last three days of the month the transaction should be
telegraphed to the (urrency 6fficer.
9e: The chest slips should be dispatched to the (urrency 6fficer
as laid do)n in rule <.!; and the notes thereunder.
NOTE5 4 The chest slips may be destroyed three months after the balances ha$e
been $erified.
2ERIFICATION OF CURRENCY CHEST BALANCES
.
181
#.<. The rules for the periodical $erification of the currency chest
balances are as follo)s= Q
9a: %n the case of chests in the custody of the Bank the State
Bank of 1akistan )ill conduct through its o)n officers such
$erification as it considers desirable.
9b: At +istrict Treasuries )hose business is not conducted by
the Bank the balance should be $erified at the close of each month
by the 2o$ernment ser$ant )ho $erifies the Treasury balance.
9c: At Sub7Treasuries )hose business is not conducted by the
Bank the balance should be $erified by the Sub7Treasury 6fficer at
the close of the last day of the month the accounts of )hich are
incorporated in the +istrict Treasury accounts and a $erification
certificate for)arded to the Treasury 6fficer.
9d: At e$ery change of incumbency of the immediate charge of
a currency chest not in the custody of the Bank the balance
should be $erified by the incoming officer and a report of the
correctness of the balances of notes and coin sent to the (urrency
6fficer through the Head of the +istrict.
9e: The currency chest balance at Sub7Treasuries )hose
business is not conducted by the Bank should also be $erified by
inspecting district officers )ho $erify the Treasury balances. A
$erification certificate should be for)arded to the (urrency 6fficer
through the Head of the +istrict.
9f: The Treasury 6fficer should send monthly to the (urrency
6fficer a consolidated $erification certificate for the currency chests
in his district other than chests in the custody of the Bank detailing
the balance in each chest separately certifying that the balance in
the +istrict Treasury chest is correct and stating that certificates of
Sub7Treasury 6fficers regarding the correctness of the balance in
Sub7Treasury chests ha$e been recei$ed by him.
9g: The $erification report referred to abo$e )ill be in form
S.TR.<%.
NOTE5 4 The $erification report should he kept until the ne.t one has been
recei$ed.
NOTE 65 4 Any surplus amounts found in the currency chests in Treasuries should
be credited to 2o$ernment account and the deficiencies if not reco$ered immediately form the
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182
(ontracting Treasurer should be made good from the Treasury balance in the first instance. The
cause of the deficiency should then be in$estigated and after reco$ering it from the person or
persons concerned should be credited to 2o$ernment account.
#.6. The procedure for the $erification of balances of currency chests
not in the custody of the Sank is as follo)s= Q
i. The balances of notes or coin kept in receptacles )hich
ha$e not been operated on since the last $erification and )hich
are under the pre$ious $erifying officersT seal need not all be
e.amined at each $erifying but the e.amination should be so
arranged that no receptacle is left un$erified for o$er si. months.
The seals on the receptacles to be left un$erified should
ho)e$er be scrutini&ed e$ery month to see that they are intact.
The seal to be affi.ed should be the pri$ate seal of the $erifying
officer or a special seal kept in the custody of the Head of the
+istrict or an officer of the district staff other than the Treasury
6fficer.
ii. +eleted
iii. +eleted.
COIN
#.0. (oinage constitutes a sub5ect appertaining to the ,ederal
2o$ernment and the rules and orders issued by that 2o$ernment under the
1akistan (oinage Act apply automatically to all pro$incial Treasuries and Sub7
Treasuries. These rules and orders along)ith other instructions relating to
certain subsidiary matters such as facilities for e.changes the acceptance of
certain kinds of coin and the submission of returns regarding coin to the
(urrency 6fficer has been reproduced for the guidance of the Treasury 6fficers
in Appendi. , to this Hand Book.
CURRENCY AND BANK NOTES
#.#. Ender the pro$isions of the State Bank of 1akistan Act !"<6 9Act
GGG%%l of !"<6: the sole right to issue bank notes $ests in the State Bank. The
instructions issued by the bank regarding the receipts and issue of notes
disposal of forged and defecti$e notes indents for notes and other allied matters
ha$e been reproduced in Appendi. 2 to this Hand Book for the guidance of and
compliance by the Treasury 6fficers.
.
183
APPENDICES
.
184
INDE3 TO APPENDICES
Sr.
No.
N!&e o'
A--e%?,F
Re'ere%ce o (e Tre!0)r"
or S)+0,?,!r" Tre!0)r"
R)1e0 ,% A(,c( (e
A--e%?,F (!0 +ee% re'erre?
o
S)+*ec
! Appendi. A Treasury Rule /
Agreement bet)een the
2o$ernor of the 1un5ab
and the State Bank of
1akistan
' Appendi. B +eleted
/ Appendi. (
Subsidiary Treasury Rule
4.!00
Rules regulating the
preparation and form of
last pay certificates and
other instructions relating
thereto.
4 Appendi. +
8ote ' belo) Subsidiary
Treasury Rule <.!;
+etailed instructions
regarding the transfers to
and from currency chests
and the issue of chest
slips
< Appendi. E
Subsidiary Treasury Rule
<.'08ote '.
Rules for the remittance
of treasure in padlocked
bo.es.
6 Appendi. , Subsidiary Treasury Rule #.0
Rules and orders relating
to coin.
0 Appendi. 2 Subsidiary Treasury Rule #.#
(urrency and Bank
8otes.
.
185
APPENDI3 A APPENDI3 A
9See Treasury Rules:
A#REE/ENT BET7EEN THE #O2ERNOR OF THE PUNJAB AND THE
STATE BANK OF PAKISTAN
An agreement made bet)een the 2o$ernor of the 1un5ab on the
one part and the State Bank of 1akistan 9hereinafter called Sthe BankS: on the
other part> )hereas the Bank is constituted and incorporated and regulated by
the State Bank of 1akistan Act !"<6 9hereinafter called Sthe ActS: and sub5ect to
the $arious po)ers pro$isions and restrictions in and by the Act set forth and 9!:
generally to regulate the monetary and credit system of the country to its best
ad$antage and 9': so that the Bank should accept monies for account of the
1ro$incial 2o$ernment and to make payment upto the amount standing to the
credit of their accounts and to carry out their e.change remittance and other
banking operations including the management of the public debt and 9/: so that
the 1ro$incial 2o$ernment should entrust the Bank )ith all their money
remittance e.change and banking transactions in 1akistan and in particular
should deposit free of interest all their cash balances )ith the Bank e.cepting
that the 1ro$incial 2o$ernment should be at liberty to carry on money
transactions at places )here the Bank has no branches or agencies and the
2o$ernment might hold at such places such balances as they may re*uire and
94: so that the 1ro$incial 2o$ernment may entrust the Bank )ith the
management of the public debt and )ith the issue of ne) loans>
8o) it is hereby mutually agreed and declared by and bet)een the
said parties hereto as follo)s that is to say= 7
!. CO//ENCE/ENT= 7 This agreement shall be deemed to ha$e
come into force on the !
st
day of July !"0;.
'. #ENERAL BANKIN# BUSINESS= 7 The general banking business of
the 2o$ernment of 1un5ab 9hereinafter referred to as Sthe 2o$ernmentS:
including the payment receipt collection and remittance of money on behalf of
the 2o$ernment shall be carried on and transacted by the Bank in accordance
)ith and sub5ect to the pro$isions of this agreement and of the Act and such
orders and directions as may from time to time be gi$en to the Bank by the
2o$ernment through any 2o$ernment officer or officers authorised by the
2o$ernment in that behalf and at any of the offices branches or agencies of the
Bank for the time being in e.istence as may from time to time be so directed
and for this purpose such accounts shall be kept in the books of the Bank and at
.
186
such offices branches or agencies of the Bank as shall be necessary or
con$enient or as the 2o$ernment shall from time to time direct in the manner
aforesaid.
/. DEPOSITS= 7 The 2o$ernment shall employ the Bank as the sole
banker in 1akistan of the 2o$ernment )ho shall deposit or cause to be
deposited )ith the Bank or allo) the Bank to recei$e and hold as banker the
)hole of its cash balance at any places at )hich for the time being the Bank
shall ha$e an office branch or agency and the Bank shall sub5ect to such orders
as may from time to time be gi$en by the 2o$ernment in the manner aforesaid
recei$e and hold for the 2o$ernment all such monies as may be or become
payable to the 2o$ernment or on its account and the Bank shall transact at its
offices branches and agencies for the time being e.isting respecti$ely all such
business for the 2o$ernment regarding the receipt collection payment and
remittance of money and other matters as is usually transacted by bankers for
their customers. The Bank shall make the said monies at the said offices
branches and agencies a$ailable for transfer to such places and at such time as
the 2o$ernment may direct. 8o interest shall be payable to the 2o$ernment on
any of the monies for the time being held by the Bank.
4. PUBLIC DEBIT= 7 The management of the rupee public debt of
the 2o$ernment and the issue of ne) rupee loans by the 2o$ernment and the
performance of all the duties relating thereto respecti$ely including the collection
and payment of interest and principal and the consolidation di$ision con$ersion
cancellation and rene)al of securities of the 2o$ernment and the keeping of all
registers books and accounts and the conduct of all correspondence incidental
thereto shall be transacted by the Bank at its offices in Farachi -ahore and
+acca and at any of its offices branches or agencies at )hich respecti$ely the
administration of any portion or portions of the public debt of the 2o$ernment is
for the time being conducted or interest thereon is for the time being payable and
the Bank shall also keep and maintain such registers books and accounts in
respect of the said public debt as the 2o$ernment may time to time direct and
shall audit at payments of such interest and act generally as agents in 1akistan
for the 2o$ernment in the management of the said public debt and shall conduct
such agency sub5ect to such orders and directions )ith regard to the general
management thereof as may from time to time be gi$en to the Bank by the
2o$ernment.
.
187
<. RE/UNERATION FOR ORDINARY BANKIN# BUSINESS= 7 Bank
shall not be entitled to any remuneration for the conduct of the ordinary banking
business of the 2o$ernment other than such ad$antage as may accrue to it from
the holding of the 2o$ernment cash balances free of obligation to pay interest
thereon and such balances shall be maintained at an amount not belo) such
minimum as may be agreed upon bet)een the 2o$ernment and the Bank from
time to time.
1ro$ided that if the 2o$ernment )ishes to remit funds outside the
area )ithin its 5urisdiction e.cept as other)ise pro$ided for in this agreement
the Bank shall be entitled to make a charge for such remittances at rates not
e.ceeding those )hich the Bank charges to banks referred to as Scheduled
Banks in Section /0 of die Act sub5ect to a minimum charge of four annas for
each remittance.
6. AD2ANCES TO THE #O2ERN/ENT= 7 The Bank shall make
Cays and 3eans Ad$ance to the 2o$ernment if so re*uired at such rate of
interest not e.ceeding Bank Rate as may be fi.ed by the Bank from time to time
pro$ided that the total of such ad$ances outstanding at any one time shall not
e.ceed Rupees '.0; crores and pro$ided further that the ad$ances outstanding
shall be fully paid off at inter$als not e.ceeding three months.
0. SOLE A#ENT FOR IN2EST/ENTS= 7 The 2o$ernment shall
employ the Bank as its sole agent for in$estments by 2o$ernment either of
2o$ernment fund or funds managed by the 2o$ernment and the Bank shall be
entitled to charge commission for sales 9but not for purchase or con$ersions: at
the rate of !A!6 per cent in addition to any further charges )hich the bank may
ha$e to pay by )ay of brokerage etc. The Bank shall collect interest and the
maturity $alue of such in$estments on behalf of the 2o$ernment )ithout charge.
#. RE/UNERATION FOR /ANA#E/ENT OF PUBLIC DEBT= 7 As
remuneration to the Bank for the management of the public debt as aforesaid the
bank shall be entitled to charge to the 2o$ernment half yearly a commission at
the rate of Rs. ' ;;; per crore per annum on the amount of the public debt as
aforesaid at the close of the half year for )hich the charge is made. %n
calculating this charge the follo)ing amounts shall be e.cluded from the amount
of public debt $i&.
9a: The amounts of loans discharged outstanding after
one year from the date of a notice of discharge>
.
188
9b: The amount of stock certificates for Rs. <;;;; and
up)ard held by the 2o$ernment or by any officer or officers
of the 2o$ernment authorised in that behalf pro$ided that
such amount e.ceeds rupees one crore.
And in addition to the charge of Rs. ';;; per crore per annum the
Bank shall be entitled to charge to the 2o$ernment a fi.ed sum of Rs. ';;; a
year on account of the stock certificates referred to in head 9b: of this clause and
the Bank shall be also entitled to charge the public 9but not the 2o$ernment: all
such fees and charges as are no) or may hereafter from time to time be
prescribed by the 2o$ernment under the po)ers conferred upon them by the
Securities Act !"'; 9Act 8o. G of !"';: as in force in 1akistan for duplicate
Securities and for the rene)al consolidation di$ision or other)ise of all
2o$ernment Securities )hich the Bank issues=
1ro$ided that loans not directly issued by the 2o$ernment but
issued under the guarantee of the 2o$ernment shall not be included in the
calculation for the purpose of this clause but shall be a matter for separate
arrangement if the management of such loans is entrusted to the Bank.
". RECO2ERY OF CHAR#ES INCIDENTAL TO /ANA#E/ENT OF
PUBLIC DEBT= 7 The Bank shall also be entitled to charge to the 1ro$incial
2o$ernment= Q
9a: si. monthly charges for telegrams trunk telephones and postages
incurred by the Bank in the management of the 1ublic debt as
aforesaid> and
9b: the charges incurred by the Bank on account of cost of supply and
o$erprinting of Border ,orms and %nterest Carrants.
%n addition to the abo$e the Bank shall be entitled to charge the
1ro$incial 2o$ernment the follo)ing fees in connection )ith the management of
floatation of ne) issues of loans= 7
9i: fees for rene)al of Securities at the rates prescribed under Section
'4 of the7Securities Act !"'; on application for con$ersion or at
the rates prescribed for the purpose by any other Rules for the time
being in force >
9ii: the amount of brokerage actually payable including brokerage for
the Bank on its o)n applications and brokerage 9but not
commission: payable by the Bank to any agency appointed by the
Bank in this behalf>
.
189
9iii: the commission payable by the Bank to any agency as aforesaid
less the amount of turno$er commission normally payable to the
said agency as aforesaid
9i$: out of pocket e.penses for ad$ertising telegrams trunk telephone
calls and for incidental e.penses>
9$: a fee at the rate of Rs.!;;; per crore on all ne) issues )ith a
minimum of Rs.!;;; in respect of each ne) loan>
9$i: cost of printing of loan notification undertaken by the Bank and the
cost of issuing instructions to the Recei$ing offices. =
!;. CURRENCY CHESTSQThe Bank shall maintain currency chests of its
issue +epartment at such places )ithin the 1ro$ince as the 2o$ernment may
)ith the pre$ious sanction of the (entral 2o$ernment prescribe and the
2o$ernment shall pro$ide sufficient accommodation for such chests as may be
re*uired for the deposit of notes or coins and shall be responsible to the Bank for
the safe custody of the said chests notes and coins. The Bank shall keep the
said chests supplied )ith sufficient notes and coins to pro$ide currency of the
transactions of the 2o$ernment and reasonable remittances facilities to the
1ublic at the said places. The 2o$ernment shall supply the Bank )ith such
information and returns as the Bank may from time to time re*uire as to the
composition of the balances in the said chests and the amount and nature of the
transfers to and from the said chests. The bank shall ha$e access to the said
chests at all reasonable times for the purposes of inspecting and checking the
contents. The 2o$ernment shall be responsible to the Bank for the e.amination
and correctness of coins or notes at the time of deposit in or )ithdra)al from the
said chests.
!!. CLOSIN# OF OFFICES OR BRANCHES54 The Bank shall not be at
liberty to close any of its offices or branches e.cept on such days as arc public
holidays under the 8egotiable %nstruments 9Act GGB% of !##!: as in force in
1akistan and on any other day declared to be a public holiday by any notification
published in pursuance of the said Act sub5ect ne$ertheless and not)ithstanding
the pro$isions of that Act to any special orders or directions )hich may be issued
by the 2o$ernment and the Bank shall be responsible that no one of its agencies
doing 2o$ernment business for the time being e.isting )ithin the 5urisdiction of
the 2o$ernment shall be closed e.cept on ,ridays and on 1ublic holidays
authorised by the 2o$ernment
.
190
!'. LOSS ON ACCOUNT OF NE#LI#ENCE AND O/ISSION54 The
responsibility for all loss or damage to the 2o$ernment )hich may result from
any act or negligence or omission of the Bank or its agents in conducting the
business of the public debt afore7said or the payment of interest or discharge
$alue thereon or the rene)al con$ersion consolidating sub7di$ision or
cancellation of any 2o$ernment Security shall rest )ith and be borne by the
Bank pro$ided ho)e$er that it shall not be incumbent on the Bank to $erify
signatures and endorsement on 2o$ernment Securities )hich prima facie
appear to be in order and in the acceptance of )hich the Bank shall not be guilty
of any negligence and in such cases no liability shall be incurred by the Bank in
respect thereto pro$ided also that in regard to the ordinary banking business at
the offices branches and agencies of the Bank of recei$ing and reali&ing money
and Securities for money on account of the 2o$ernment and paying che*ues
orders drafts bills and other documents )hether negotiable or not in the BankTs
capacity of bankers for the 2o$ernment and )hether such business be done by
the Bank or by agencies on its behalf the responsibility to the 2o$ernment shall
be that of the Bank and such responsibility shall be that of a banker to an
ordinary customer.
!/. FOREI#N RE/ITTANCES7The Bank shall remit on behalf of the
2o$ernment such amounts to such foreign countries as may be re*uired by the
2o$ernment from time to time at the market rate for telegraphic transfer ruling
on the day on )hich the remittances is actually made.
!4. DETER/INATION OF A#REE/ENT 77 This agreement may be deter
mined by cither party gi$ing to the other party one yearTs notice in )riting
e.piring on the /;th day of June in any year such notice if gi$en by or on
behalf of the 2o$ernment to be addressed to the 2o$ernor of the Bank and to
be ser$ed by lea$ing the same )ith the Head 6ffice of the Bank or addressing
the same to him at the Head 6ffice of the Bank by registered post and if gi$en by
the Bank to be ser$ed by lea$ing the same )ith or addressing the same by
registered post to the Secretary to the 2o$ernment in the ,inance +epartment
and immediately upon the e.piration of such notice this agreement shall
absolutely cease and determine sa$e as to rights or liabilities ac*uired or
incurred prior to such termination.
!<. DISPUTES5 4 %n the e$ent of any dispute arising as to the terms and
conditions of this agreement or as to the rights or obligations of the parties
hereto such dispute or difference of opinion shall in the e$en of the parties
.
191
hereto failing to reach an agreement be referred to the 1resident of 1akistan
)hose decision shall be final and binding as bet)een the parties hereto.
!6. OBLI#ATIONS UNDER THE ACT5 4 8othing in this agreement
shall operate to affect in any )ay the obligations imposed either on the
2o$ernment or on the Bank by or under the Act or any subse*uent amendment
or amendments of the Act.
!0. PRE2IOUS OBLI#ATIONS5 4 All obligations and rights )hich
ha$e arisen or ha$e been ac*uired or shall arise or be ac*uired from or by $irtue
of the agreement made bet)een the Bank and the former 2o$ernment of Cest
1akistan before the dissolution of 6ne Enit shall be binding on the Bank and
the 2o$ernment to the e.tent that they pertain to the 2o$ernment of the 1un5ab.
!#. A#ENCIES OF THE BANK5 4 The Bank shall be entitled to
perform all or any of the matters contained in this agreement through such
agency or agencies as may be prescribed by the Act or any amendment thereof
or as may be appro$ed by the 2o$ernment.
IN 7ITNESS 7HEREOF
Secretary to the 2o$ernment of 1un5ab in the ,inance +epartment
by the order and direction of the 2o$ernor of 1un5ab has hereinto set his hand
and the common seal of the State Bank of 1akistan pursuant to a Resolution of
the E.ecuti$e (ommittee of its (entral Board has been hereinto affi.ed in the
presence of its subscribing officials the date and year )ritten under the
respecti$e signatures.
Signed by the said Secretary to the 2o$ernment of 1un5ab in the
,inance +epartment for and on behalf of the 2o$ernor of 1un5ab in the
presence of
SdA7
Secretary to the 2o$ernment of
1un5ab ,inance +epartment.
+eputy Secretary to the 2o$ernment of 1un5ab ,inance
+epartment.
The (ommon seal of the State Bank of 1akistan affi.ed hereto in
presence of
(ommon Seal of the State Bank of 1akistan
.
192
3r.7777777777777777777777777777777and 3r.
7777777777777777777777777777777777777777777777777777777777777t)o of its +irectors
and77777777777777777777777777777 for 2o$ernor.
.
193
/E/ORANDU/ OF PROCEDURE FOR 7AYS AND /EANS AD2ANCES TO
THE #O2ERN/ENT OF THE PUNJAB
1. #RANT OF AD2ANCES AND THEIR REPAY/ENT5
Ad$ances )ill be made by the +irector of Accounts State Bank of
1akistan (entral +irectorate Farachi as and )hen the general cash balance of
the 2o$ernment of the 1un5ab comprising the balance in the 8on7,ood Account
falls belo) the fi.ed minimum. The minimum credit balance )hich the
2o$ernment is re*uired to maintain in its 8on7,ood Account )ith the Bank has
been fi.ed as Rs. '' lacs on days other than ,ridays and Rs. '0 lacs on ,ridays.
The ad$ances )ill be gi$en only to the 8on7,ood Account for the purpose of
maintaining therein the prescribed minimum credit balances. The ma.imum
ad$ance that may be outstanding at any gi$en time under Agreed Arrangement
Special Arrangement and Against 2o$ernment Securities )ill be limited to the
e.tent of Rs. <4 lacs Rs. '.!6 crores and Rs. /.4' crores respecti$ely sub5ect to
any changes that may be made from time to time in consultation )ith the State
Bank of 1akistan. The (entral +irectorate )ill effect automatic repayment of the
Cays and 3eans Ad$ances granted to the 2o$ernment of the 1un5ab together
)ith the amount of interest accrued thereon in full or in part as and )hen the
balance in the 8on7,ood Account of the 2o$ernment permits under ad$ice to
the ,inance +epartment and the Accountant 2eneral 1un5ab. The ad$ances )ill
be granted and repaid in multiples of Rs. ! lac. The currency of each ad$ance
)ill be "; 9ninety: days. %n case the ad$ance is not repaid )ithin its currency it
)ill automatically be retired and a fresh ad$ance granted by the State Bank of
1akistan in lieu thereof.
6. PRO/ISSORY NOTE5
+emand 1romissory 8otes indicating the $arious dra)ing limits of
the 2o$ernment and ha$ing a ma.imum currency of / years together )ith an
agreement in the attached forms to be e.ecuted on behalf of the 2o$ernment of
the 1un5ab and sent to the +irector of Accounts State Bank of 1akistan (entral
+irectorate Farachi. E.ecution of indi$idual promissory notes in each case shall
not be necessary. The +irector of Accounts State Bank of 1akistan (entral
+irectorate Farachi shall be furnished )ith the name and designation of the
officer9s: authorised to sign 1romissory 8otes )ith their specimen signatures.
(hanges in the holder9s: of the appointments )ill be notified from time to time
)ith specimen signatures.
.
194
9. PLACE 7HERE AD2ANCES 7ILL BE /ADE5
Cays and 3eans Ad$ances )ill be made at the State Bank of
1akistan (entral +irectorate Farachi )here the 1rincipal Account of the
2o$ernment of the 1un5ab is maintained.
:. RATE OF INTEREST5
%nterest on Cays and 3eans Ad$ances to the 2o$ernment of the
1un5ab )ill be charged at the rates as agreed upon from time to time by the
2o$ernment of the 1un5ab and the State Bank of 1akistan the rates at present
being 0 per cent per annum upto an amount of Rs. <4 lacs under Agreed
Arrangement and # per cent on Rs. '.!6 crores and Rs. /.4' crores under
Special Arrangement and against 2o$ernment Securities respecti$ely.
<. CALCULATION OF INTEREST5
,or the purpose of calculating interest the follo)ing procedure )ill
be obser$ed. %nterest )ill be calculated on the occasion of each repayment
based on the amount repaid and the number of days for )hich it has remained
outstanding. The amount of interest due from the 2o$ernment of the 1un5ab )ill
be debited straight )ay to the Account of the 2o$ernment under ad$ice to the
,inance +epartment and the Accountant 2eneral 1un5ab.
6. Any matter for )hich no specific pro$ision has been made abo$e
)ill be referred to the State Bank of 1akistan (entral +irectorate Farachi as
and )hen occasion arises.
SdA7
Secretary to 2o$ernment of the 1un5ab
,inance +epartment.
.
195
A#REE/ENT
%n terms of procedure follo)ed by the 2o$ernment of the 1un5ab
for taking Cays and 3eans Ad$ances from time to time from the State Bank of
1akistan under Section !09<: of the State Bank of 1akistan Act !"<6 the
2o$ernment of the 1un5ab ha$e deli$ered to the State Bank of 1akistan +emand
1romissory 8otes for Rs. <4 lacs Rs. '.!6 crores and Rs. /.4' crores each
)hich is the ma.imum limit of the Cays and 3eans Ad$ances admissible to the
2o$ernment of the 1un5ab under Agreed and Special Arrangements and against
2o$ernment Securities respecti$ely carrying interest as agreed and ha$ing a
ma.imum currency of / years. The 2o$ernment of the 1un5ab agree to repay
ad$ances dra)n from time to time )ith interest as agreed upon )ithin a
ma.imum period of / months 9";: days from the date of each ad$ance and the
Bank can ad5ust the amount due in full or in part from the account of the
2o$ernment of the 1un5ab if the balance position )arrants this action.
,or and on behalf of the 2o$ernment of the 1un5ab
SdA7
Secretary to the
2o$ernment of 1un5ab ,inance +epartment
.
196
APPENDI3 B
9Sections into )hich establishment bill should be di$ided:
7+E-ETE+7
APPENDI3 C
9See S.T.R. 4.!00:
RULES RE#ULATIN# THE PREPARATION OF LAST PAY CERTIFICATES
IN CASES OF TRANSFERS ON DUTY OR ON RETURN FRO/ LEA2E
!. Transfers on duty may be of t)o kinds= 7
9i: A 2o$ernment ser$ant may proceed on duty from one pro$ince or
circle of audit to another>
9ii: A 2o$ernment ser$ant may proceed on duty from one place to
another in the same pro$ince or circle of audit.
'. %n the former case the certificate should be gi$en as follo)s= 7
9a: %f the 2o$ernment ser$ant is employed at the station of the
Accountant 2eneral of his pro$ince or circle of audit and the
system of payment after pre7audit is follo)ed in his office the
certificate should be gi$en by that officer and a duplicate of it
should be for)arded to the Accountant 2eneral of the transferred
2o$ernment ser$antTs ne) pro$ince or circle of audit other)ise the
procedure laid do)n in clause 9b: belo) should be adopted.
9b: %f he has to pass through that station on his ne) pro$ince or circle
of audit the certificate should be gi$en in duplicate by the officer7
in7charge of the Treasury from )hich he last dre) pay and both
copies countersigned by the Accountant 2eneral one copy of the
countersigned certificate should be for)arded by the latter to the
Accountant 2eneral of the transferred 2o$ernment ser$antTs ne)
pro$ince or circle of audit.
9c: %f he is not employed at and has not to pass through the
Accountant 2eneralTs station the certificate should be gi$en by the
officer7in7charge of the Treasury and a duplicate of it should be
for)arded by the Treasury 6fficer to the Accountant 2eneral for
countersignature and transmission to the Accountant 2eneral of
the transferred 2o$ernment ser$antTs ne) pro$ince.
.
197
EG(E1T%68. As an e.ception to the preceding rules the last pay
certificate of officials transferred from one pro$ince or circle of audit
to another may be gi$en by the head of the office and need not be
countersigned by the Accountant 2eneral concerned but in the
case of transfers out of 1akistan the last pay certificate should be
signed by the Accountant 2eneral.
/ %n the second case of transfer the 2o$ernment ser$ant should
obtain a last pay certificate from the officer7in7charge of the Treasury from )hich
he last dre) pay. %n the case of officials the -1.(. should be obtained from the
head of the office under )hom he )as last employed.
4 A 2o$ernment ser$ant )ho has dra)n his lea$e salary in 1akistan
should before returning to duty obtain a last pay certificate from the Accountant
2eneral by )hom or )ithin )hose 5urisdiction his lea$e salary )as last paid.
<. The last pay certificate shall be prepared in all cases mentioned
abo$e in the follo)ing form. This form pro$ides for detail of the fund deductions
although the officer preparing the bills is responsible for their correctness> but the
officer preparing the last pay certificate is responsible not only for entering in the
certificate all demands against the departing 2o$ernment ser$ant including any
reco$eries made under an order of attachment of his pay by a (ourt of la) of
)hich he may ha$e recei$ed notice before granting the certificate but also for
passing on any of )hich he may after)ard recei$e notice to the Treasury or the
disbursing officer from )hich the 2o$ernment ser$ant )ill in future dra) pay.
6. %n all cases of transfer from one district to another )ithin the same
audit circle the last pay certificate should specify the last regular or monthly
payments> and the entire pay for the month in )hich transfer has been made
should be paid in the ne) district e.cept )here the Treasury or the financial
rules of a 2o$ernment pro$ide to the contrary.
0 %n the case of the pay bill of a 2o$ernment ser$ant of )hate$er
rank re*uired to accompany the head*uarters of 2o$ernment to a hill station
)hich has been declared to be the head*uarters of 2o$ernment for the time
being the signature or countersignature of an officer on the bill may be treated
as a last pay certificate for the purposes of these rules.
.
198
LAST PAY CERTIFICATE
-ast pay certificate of 3r. JJJ...JJJJJJJJJJJJJJJJJJJJ
of the JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ..
proceeding on JJJJJJJJJ.JJJJJJJJJJJJJJJJJJJ..
to .JJJJ.. . JJJJJJJJ.J.JJJJJJJJJJJJJJJJJJJ
' He has been paid upto JJJJJJJJJJJJJJJJJJJJ
at the follo)ing rates=Q
P!r,c)1!r0 R!e0
Substanti$e pay
6fficiating pay
(ompensatory Allo)ances
+eductions
/. He made o$er charge of the office of JJJJJJJJJJJJJ
on the JJJJJJJJJJJJJJJJnoon of JJJJJJ...JJJJJJ.
4. Reco$eries are to be made from the pay of the 2o$ernment
ser$ant as detailed on the re$erse.
<. He has been paid lea$e salary as detailed belo). +eductions ha$e
been made as noted on the re$erse
Per,o? R!e A&o)%
Rs 1s
,romJJJJ toJJJJJJJ at Rs JJJJ..JJJ.a month.
,rom JJJ... to JJJJJJJat Rs JJJJJJ.J.a month.
,rom JJJJ to JJJJJJ.. at Rs JJJJJJJ...a month.
6. He is entailed to dra) the follo)ings777777777777777
0 He is also entitled to 5oining time for ... Jday.
#. The details of the income ta. reco$ered from him up to the date
from the beginning of the current financial year are noted on the re$erse.
9Signature:J
+ated=
9+esignation:. ..JJJJJJ...
....................!".
RE2ERSE
+etails of reco$eries
8ature of reco$ery ...J. J JJJJJJJJJJJJJJJJJJJJJ..
Amount Rs... JJJJJJJJJJJJJJJJJJJJJJJJJJJJ.
To be reco$ered in.JJJJJJJJJJJ................................. installments.
DEDUCTIONS /ADE FRO/ LEA2E SALARY
,rom......JJJJto.......... JJon account ofJJJJJJJ RsJJJJJJ..
,romJJJJ.. toJJJJ...on account of JJJJJJ.... RsJJJJJJJ.
.
199
APPENDI3 C
N!&e o' /o%( P!" #r!),"
Fee0. ec.
F)%?0 !%?
o(er
?e?)c,o%0
A&o)% o'
,%co&e !F
reco$ere?
R
e
&
!
r
E
0

Rs. Rs. Rs. Rs. Rs.
July ';777777
August ';777777
September ';777777
6ctober ';777777
8o$ember ';777777
+ecember ';777777
January ';777777
,ebruary ';777777
3arch ';777777
April ';777777
3ay ';777777
April ';777777
June ';777777
.
200
APPENDI3 D
(SEE NOTE 6 BELO7 S.T.R. <.1>)
INSTRUCTIONS TO TREASURY OFFICERS AND A#ENTS OF BANK IN
CHAR#E OF CURRENCY CHESTS
!. The accounts of all currency chests are maintained at the %ssue
+epartment of the State Bank of 1akistan )hich is the head office of the circle.
As that office has not only to bring all transactions to book but also to )atch that
each transaction is ad5usted by an opposite transfer of an e*ui$alent amount and
that the balances sho)n in the accounts agree )ith the balances reported in the
$erification statement it is essential that opposite transfers should be correctly
made and that all transactions should be reported promptly and accurately. The
follo)ing instructions ha$e been framed )ith this ob5ect and failure to obser$e
them )ill in each instance be noted as a Treasury irregularity.
'. (urrency chest transactions come under the follo)ing categories= 7
9A) NOT IN2OL2IN# OPPOSITE TRANSACTIONS5 4
9!: Actual remittances of treasure from one chest to another )ithin the
circle to or from the head office of the circle or bet)een one chest
in the home circle and another )ithin a foreign circle.
9': +eleted.
(B) IN2OL2IN# OPPOSITE TRANSACTIONS 7ITHIN THE DISTRICT5 4
9/: -ocal e.changes i.e. deposits into 9or )ithdra)al from: chest at the
Treasury or bank immediately ad5usted by the )ithdra)al 9or
deposit: of an e*ui$alent amount from 9or into: the chest at the
Treasury or bank at the same place. These transactions should not
be confused )ith local transfers=
94: %ntra7district or local transfers i.e. deposits into 9or )ithdra)al from:
one currency chest in the district ad5usted by the )ithdra)al 9or
deposit: of an e*ui$alent amount from 9or into: another (urrency
chest situated at the head*uarters of the district or )ithin the same
district )here there is no branch of the Bank in charge of a
(urrency chest either at the head*uarters of the district or in any of
the sub7di$ision thereof> and
(C) IN2OL2IN# OPPOSITE TRANSACTIONS AT THE PLACE 7HERE
THE HEAD OFFICE OF THE CIRCLE IS SITUATED5 J
9<: E.tra7district transfers or Treasury Bank transfers re*uiring
ad5ustment outside the district i.e. deposits into 9or )ithdra)al
.
201
from: Treasury A bank balance either at the district head*uarters or
in any of the sub7di$isions of the district ad5usted not )ithin the
district but by the )ithdra)al 9or deposit: of an e*ui$alent amount
from 9or into: the (urrency (hest maintained at the Bank at the
place )here the head office of the circle is situated.
/. All currency transactions must be reported on (urrency Slips as
described in rule <.!;. These slips should be numbered serially for each financial
year to facilitate reference. Each transaction should be classified in one of the
categories described in %nstruction 8o. '. Transactions of the same class taking
place on the same day may be entered in one slip but transactions of different
kinds must al)ays be recorded in separate (hest Slips. The follo)ing
instructions should also be carefully noted in preparing Slips= 7
9a: The name of the office to or from )hich a remittance is sent or
recei$ed should be stated.
9b: -ocal e.changes must not be confused )ith the local or Treasury
9or Bank: Transfers and must be promptly reported.
9c: %n the case of a local or intra7district transfer the place )here the
opposite transfer takes place should be stated.
9d: To enable the Treasury 9of Bank: to make i.e. e.tra7district
transfers to be effected at the %ssue +epartment )ithout delay
separate intimations are sent to the (urrency 6fficer or the Bank
as the case may be either by letter as in form enclosed or
telegram. These intimations should sho) separately the $alue of
notes and coin transferred and as these details are entered in the
%ssue +epartment accounts at the time it is essential that there
should be no discrepancy bet)een the amounts sho)n in the
intimations and in the slips ad$ising the transactions. +elay must
also be a$oided in carrying out all transfers at the chests or in
sending slips to the (urrency 6fficer.
4. 9a: Slips for actual remittances of treasure local transfers local
e.changes and Treasury 9or Bank: transfers should be sent by the Treasury
6fficer or the Bank direct to the (urrency 6fficer. %n the case of Sub7Treasuries
copies of such slips e.cept those relating to local transfer should ho)e$er be
sent simultaneously to the +istrict Treasury 6fficer in order to enable the latter to
incorporate them in the accounts of the district.
.
202
9b: Slips for local transfers should al)ays be sent by Sub7Treasuries in
duplicate to the +istrict Treasury 6fficer )ho after making the necessary
opposite transfer should retain one copy of the Sub7Treasury chest slip and
for)ard the other copy to the (urrency 6fficer along )ith the Treasury (hest slip
reporting the corresponding transfer. The number and date of the Treasury
(hest Slip should be noted on the accompanying Sub7Treasury (hest slip or
slips as the case may be. %n such cases ho)e$er the Sub7Treasury 6ffice )ill
intimate the transfer by letter in the form enclosed to the (urrency 6ffice in order
to ad$ice him of the change in the balance and also to enable him to )atch the
ad5ustment at the +istrict Treasury.
<. Transactions of any kind should be a$oided as far as possible
after the last day for transactions in each month fi.ed by the Treasury 6fficer for
each chest )ithin the district so as to ensure that the last (urrency Slip reaches
the (urrency 6fficer by the 4th at the latest of the follo)ing month. %n order to
a$oid differences arising bet)een the balances of the chest as )orked out in the
head office and those reported in the monthly $erification statement great care
should be taken to a$oid any delay in the dispatch of slips. The pro$isions of rule
#.< regarding the submission of $erifications statements should be strictly
obser$ed.
6. Amended slips are occasionally recei$ed )ithout being called for
and )ithout any indication that they are SamendedTT. The )ord SRe$isedS should
al)ays be prominently )ritten in red ink on such slips the serial number of the
slip remaining unchanged.
FOR/
deposit
The undersigned begs to intimate theQQQQQQQQ of Rs. in
)ithdra)al
into
notes and A or coins QQQ the (urrency (hest maintained at this Sub7
from
Treasury )hich has been included in the Sub7Treasury chest slip 8o.777777 dated
the 7777777777777777777777 for incorporation into the 7777777777777777777 Treasury chest slip
and transmission to the (urrency 6fficer.
To
The (urrency 6fficer>
RRRRRRRRRRRRRRRRRR.
Treasurer Sub7Treasury Sub Treasury 6fficer.
.
203
APPENDI34E
(SEE NOTE 9 BELO7 S.T.R. <.6=)
RULES FOR THE RE/ITTANCE OF TREASURE IN PADLOCKED BO3ES
%. Bags holding ';;; rupees each should be used and the mouth of
each bag should be tied up )ith string. The string should be knotted and the t)o
ends dra)n through a hole in a piece of )ood or stout card board and sealed
into the )ood or card board.
%%. The bags after being sealed should be placed in the iron
remittance bo.es )hich should then be closed and the padlocks affi.ed and
locked.
%%%. The Escort 6fficer should sign a receipt at the foot of each copy of
the in$oice as ? responsible for 77777777 bo.es of marks and )eights detailed
abo$e said to contain 777777777777777 coin to the $alue of Rs.7777777777.@
%B. Each padlock should be enclosed in a bag and the neck of the bag
tied )ith string and the ends of the string near the knot sealed into the bag. The
bags should be se)n on the outside and then turned inside out before they are
dra)n o$er the padlock. -eather bags are recommended. A specimen
impression of the seal should be made on the in$oice.
B. Each bo. should be )eighed in the presence of the Escort 6fficer
and the number )eight and contents of each bo. should be entered in the
in$oice.
B%. The bo.es should ha$e their destination )ritten on stout labels tied
securely to each bo..
B%%. 6n arri$al each bo. should be )eighed and its seal e.amined.
B%%%. %f the )eight is incorrect the seal should be carefully re7e.amined
and compared )ith the specimen seal on the in$oice and the fact should be
brought to the notice of the +eputy (ommissioner if he is at head*uarters
before the seal is broken.
%G. %f the remittance arri$es )hile the Treasury is open and the )eights
are correct the bo.es should be immediately be opened and the bags counted
in the presence of the Treasury 6fficer. The Treasury must not be closed until
this e.amination is completed. The bags should be remo$ed from the remittance
bo.es and be placed in the Treasury either in a treasure chest or cage.
G. %f the remittance arri$es at night it should remain in the custody of
the 1olice 2uard until the ne.t morning.
.
204
G%. %f the remittance arri$es on a day )hen the Treasury is not open
the Treasury 6fficer and the Treasurer should attend at once open the bo.es
and count the bags and place remittance inside the strong room in a chest or
cage as abo$e. 9The entry in the accounts should be made on the ne.t )orking
day.:
G%%. The bo.es should be locked )ith (hobbIs or HobbIs locks and
each lock should ha$e duplicate keys.
G%%%. Chen a Treasury 6fficer recei$es an order to remit coin to a
Treasury in another district he should on receipt of the orders send the
duplicate keys of all the locks by registered postal parcel insured for Rs.<; to the
recei$ing Treasury. The recei$ing Treasury should ackno)ledge receipt of the
keys as soon as they arri$e. The remittance should not ordinarily be start until
the remitting Treasury 6fficer recei$es this ackno)ledgement )hich should
ordinarily be sent by post. %n cases of urgency it may be sent by telegram> but a
post copy of the telegram should be sent as )ell. The keys )ill be returned to the
Treasuries of issue under the same precautions though their receipt need not be
ackno)ledged by telegram not need the return of empty bo.es be delayed until
the keys are ackno)ledged. Similar procedure should be follo)ed in respect of
remittances bet)een Sub7Treasuries )ithin the same district or bet)een the
+istrict Sadr Treasury and the Sub7Treasuries subordinate to it.
G%B. The locks used for remittance purposes should not be used for any
other purpose and each lock and the corresponding keys should ha$e a distinct
number stamped on them. %t )ill be con$enient if the number consists of a letter
and a number. The later )ill indicate the district and the number )ill be a serial
number. This )ill pre$ent confusion )hen the bo.es of se$eral districts are used
for one remittance.
GB. Chen not in use the padlocks and keys )ill be kept at Treasuries
and Sub7Treasuries under the e.isting rules for the custody of Treasury padlocks
and keys.
GB%. 6rdinarily each district )ill be supplied )ith /; standard bo.es.
This suffices for a remittance of Rs.! #;;;; if all the bo.es are at head*uarters
and Rs.6 ;;; is placed in each or one an a$erage Rs.! ;;;;; as se$eral
bo.es )ill be at Sub7Treasuries. %f more bo.es are re*uired the recei$ing
Treasury should be asked to send its stock of bo.es and one set of keys to the
remitting Treasury. %f it is ascertained that this is insufficient bo.es )ill be
obtained from one or more Treasuries situated bet)een the recei$ing and the
.
205
remitting Treasury one set of keys being sent to the remitting Treasury and one
set to the recei$ing Treasury. There )ill be little or no increase of cost of carriage
as in any case each bo. )ill ha$e to perform the double 5ourney to and from the
recei$ing Treasury. Empty bo.es should be returned )ith the padlocks locked on
them to the Treasury to )hich they belong either by goods train or )ith the
escort if they are urgently re*uired. The keys should be returned by registered
and insured post though the return of the bo.es should not be delayed till the
keys are ackno)ledged.
GB%%. The e.tra precautions re*uired )hen a remittance has to cross a
ri$er in a boat or is sent by rail are laid do)n in Subsidiary Treasury Rule <.'".
G%%%. The 1olice escort should be gi$en one or more (hubbIs locks for
locking up the rail)ay )agons in )hich remittance is packed.
.
206
APPENDI34F
9SEE S.T.R. #.0:
RULES AND ORDERS RELATIN# TO COIN
KINDS OF COIN AND LE#AL TENDER
!. Ender the 1akistan (oinage Act as amended from time to time
the follo)ing coins ha$e been issued= 7
i. PURE NICKEL= 7 Rupees half rupees <;
paisa *uarter rupee and '< paisa. The standard )eight of
the rupee is !#; grains trey and other coins are of
proportionate )eight.
ii. CUPRE NICKEL= 7 <; paisa '< paisa and !; paisa
coins the standard )eights of )hich are <4<A4 grams trey
respecti$ely.
iii. NICKEL BRASS= 7 < paisa and ! paisa coins the
standard )eights of )hich are / and !.< grams trey
respecti$ely.
i). BRONDE= 7 ' paisa and ! paisa coins the
standard )eights of )hich are '.'< ' and !.< grams trey
respecti$ely.
). ALLU/INIU/= 7 ' paisa and ! paisa coins
the standard )eights of )hich are ;.0< and ;.6 grams
trey.
The rupee is legal tender to any amount and the half rupee and fifty paisa for
any amount not e.ceeding Rs.!; and the *uarter rupee and t)enty7fi$e paisa for
any sum not e.ceeding one rupee pro$ided they satisfy the condition of currency
laid do)n in paragraph 6. !; paisa < paisa and ! paisa coins are legal tender
for any sum not e.ceeding one rupee.
RECEIPTS OS COINS AT TREASURIES AND SUB4TREASURIES
'. The follo)ing rules 9instructions: should regulate the receipt at
Treasuries and Sub7Treasuries of small coin and of coin )hich is not legal
tender= 7
!; paisa < paisa ' paisa and ! paisa should be recei$ed in
payments to the 2o$ernment up to any amount although they are legal tender
only for a sum not e.ceeding one rupee.
E3CHAN#E OF S/ALL COINS
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207
/. Half rupee fifty paisa *uarter rupee t)enty7fi$e paisa!; paisa<
paisa' paisa and ! paisa 9 sub5ect to any special instructions )hich may be
issued for their )ithdra)al: should be issued freely to persons )ishing for them
either in payment of claims against the 2o$ernment or in e.change for rupees or
for notes )hich the Treasury may be cashing. Treasury 6fficers are responsible
for seeing that sufficient stock of small coins is maintained to meet all such
demands.
4. 9a: Rupees and notes should be issued freely in e.change for legal
tender bron&e alluminium nickel or cupre nickel coin in parcels of the $alue of
not less than t)o rupees at e$ery Treasury and Sub7Treasury and at the bank
conducting the cash business of a Treasury or Sub7Treasury.
9b: Chene$er large bodies of men are assembled on public )orks
under construction for purposes of famine relief or other)ise the local authorities
should make special arrangements to supply on the spot notes and rupees in
e.change for the legal tender bron&e cupre nickel A alluminium or nickel coin
)hich may be collected by the sur$eyors or foremen at such assemblages.
<. %f the instructions in the preceding paragraphs are carried out legal
tender bron&e alluminium and cupre nickel coin should ne$er circulate at a
discount. %f ne$ertheless such coin does at any time or any)here circulate at a
discount or at a premium the circumstances should be immediately reported to
the (urrency 6fficer )ith a full e.planation of the supposed cause and of the
remedial measures taken.
CONDITION OF CURRENCY
6. 8o conditions of currency ha$e been prescribed for pure nickel
cupre nickel alluminium or bron&e coin. Such coins are therefore legal tender
e$en if they are )orn or defaced pro$ided they bear traces of 2o$ernment
3intage.
CUTTIN# OR BREAKIN# OF COUNTERFEIT AND DI/INISHED COIN
0. 9a: Section '; of the 1akistan (oinage Act pro$ides that )hen any
coin purporting to be coined or issued under the authority of the ,ederal
2o$ernment is tendered to any person authori&ed to act under that section and
such person has reason to belie$e that the coin is counterfeit he shall by
himself or another cut or break the coin.
9b: A list of persons authori&ed to act under Section '; of the 1akistan
(oinage Act is gi$en in Anne.ure7A. A memorandum gi$ing certain hints for the
detection of counterfeit coin is gi$en in Anne.ure7B.
.
208
ACCEPTANCE AND DISPOSAL OF COUNTERFEIT. DI/INISHED.
DEFACED. SHROFF4/ARKED AND SOLDERED COINS
#. A memorandum indicating the special characteristics )hich
ordinarily distinguish fraudulently defaced coins is gi$en in Anne.ure7(.
". Any person authori&ed to cut or break counterfeit coin may at his
discretion either return the cut coin to the tenderer )ho shall bear the loss
caused by such cutting or breaking the coin or the coin may be sent to the 3int
for final e.amination.
!;. Judicial 6fficers may send counterfeit coins to Treasuries and Sub7
Treasuries for remittance to the 3int. Cith these coins a short description of the
case should be furnished and any implements such as dies moulds etc )hich
may ha$e been found should be sent. These receipts should be kept *uite
separate from coins )ithdra)n by the Treasury 6fficers etc )hich ha$e to be
remitted in accordance )ith the instructions contained in paragraph '!. Each
remittance by a Judicial 6fficer should be put into a separate )rapper )ith
details of the source of receipt of the coins and other particulars. %f the
2o$ernment so direct the Treasury 6fficer should send the counterfeit coins to
the 3int through the %nspector 2eneral of 1olice or other officer nominated by
the 2o$ernment.
!!. (ounterfeit nickel coins recei$ed in a remittance should be
returned to the remitting Treasury if the Treasurer of the remitting Treasury
)hishes them to be returned and is )illing to bear the cost of returning them>
other)ise they should be sent to the 3int.
NOTE 1= 7 %n the case of remittances to the 3ints unaccompanied by
potedars the re5ected coins should not be sent back to the remitting treasury
e.cept on a special application for their return )hich must be made by the
treasury immediately after receipt of the 3int ad$ice. The cost of returning the
coins must be borne by the treasurer of the remitting treasury.
NOTE 6= 7 The re5ected coins and slips from remittances recei$ed from
the offices of State Bank of 1akistan or of the Bank acting as an AgentW of the
State Bank )ill be collected by their local representati$es from the 3int
periodically= preferably once a month. The representati$e )ill take )ith him to the
3int 3aster concerned a letter authori&ing him to recei$e the re5ected coins and
slips in respect of any particular 3int 6utturn (ertificate. The 3int reser$es the
right to destroy all re5ected coins not asked for )ithin three months of the date of
.
209
issue of the 6utturn (ertificate. The slips sho)ing the re5ected coins found in the
bag )ill be returned along)ith the 6utturn (ertificate to the remitting treasury.
!'. At places )here there is neither a currency office nor a branch sub7
branch or a pay office of the State Bank of 1akistan of Bank acting as an AgentW
of the State Bank Treasury and Sub7Treasury 6fficers are authori&ed to accept
6ffice and Telegraph and Telephone 6ffices.
DEFACED COIN
!/. 9i: +efaced but not fraudulently defaced 8ickel and Bron&e (oins are
legal tender and should be accepted at Treasuries but if they are soldered or
other)ise unfit for re7issue they should not be issued to the public but should be
dealt )ith like other uncurrent coin.
9ii: a memorandum indicating the special characteristic )hich or ordinary
distinguish fraudulently defaced coin is gi$en in anne.ure ?(@.
777777777777777777777777777777777777777777777777777777777777777777777777777777777777
WThe 8ational Bank of 1akistan no) the Agent of the State Bank of 1akistan.
ACCEPTANCE OF BURNT COINS
!4. 9!: Burnt (oins may be recei$ed at treasuries if they are identifiable as
genuine 1akistan coins. All burnt coins accepted at treasuries )ill be sent apart
for remittance to the 3int as uncurrent coins. Burnt coins )hich are not
indentifiable as genuine 1akistan coins should not be accepted at treasuries.
The presenter should be directed to send them to the 3int for e.amination. Such
coins of unidentifiable )ill not be accepted at treasuries or at the 3int.
9': Burnt Bron&e (upro 8ickel and Alluminium (oins may be recei$ed
at treasuries at their face $alue pro$ided they are identifiable as genuine
1akistan (oins. Such coins if unidentifiable )ill not be accepted at treasuries or
at the 3int.
SUPPLY OF 7EI#HTS AND SCALES
!<. 9a: The )eights are supplied by the 3in 3aster free of charge to all
treasuries and to the Bank conducting the cash business of a treasury. %f they
are supplied to replace )eights lost they person through )hose default the loss
has occurred )ill if the Head of the +istrict in the case of Treasury and the
3anager or agent in the case of branches of the Bank so directs pay penal
charge of one rupee for each )eight lost the reco$ery being credited to
2o$ernment as a miscall aneous receipt. 8o ad5ustment in the 3int accounts is
.
210
necessary. %f the )eights are supplied to a ,oreign State the State concerned
should bear the cost.
9b: Ceights other than minimum )ights and scale of $arious si&es
including minimum )eight scale are supplied by the 3int on payment. %f any
treasury desires to purchase these from the 3int it )ill send an indent for the
supply to the 3int master direct. The minimum )eights are also supplied by the
3int on indents
9c: Corn out and surplus minimum )eights should be returned to the 3int
for disposal.
7EI#HT/ENT OF COIN A#AINST /INI/U/ 7EI#HTS
!6. 9a: (oins should ne$er be directly )eighed against the minimum
)eights that is to say it is incorrect to place the minimum )eights in one pan
and the coin in the other as if the arms of the scale are not of e.actly the same
length the )eightment is false. At the beginning of )ork the minimum )eights
should be placed in one pan and should be balanced e.actly by pieces of metal
palced in the other pan. The minimum )eight should than be remo$ed from its
pan and the coins to be tested should be placed one after another on the pan
from )hich the minimum )eight has been remo$ed. The minimum )eight should
only be put back in its pan to test the counterpoise occasionally during the day. %f
this method )hich is the only correct one be adopted any error due to
difference to length of arms of the balance ho)e$er minute is a$oided and
)ear and tear of the minimum )eight )ill be greatly reduced.
9b: 3inimum )eights should in$ariably be replaced carefully in the bo.es
in )hich they are supplied and e$ery care taken to a$oid any abrasion.
7ITHDRA7AL OF COIN FRO/ CIRCULATION
!0. 9!: The abo$e rules pro$ide for the )ithdra)al of counterfeit and
defaced coin from circulation but in order to maintain the currency in the hands
of the public in as good a condition as possible the follo)ing coins also should
be )ithdra)n from circulation )hene$er they are recei$ed at a 2o$ernment
treasury although they are legal tender=7
9a: 1ure 8ickel (upro 8ickel alluminium and bron&e coin )hich are
defaced or )hich are so )orn that the denomination and date are
not easily decipherable.
9b: Bron&e coin )hich are defaced or badly )orn or )hich for any
other reason are considered to be unfit for circulation.
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211
9': coins called in by the ,ederal 2o$ernment should be )ithdra)n from
circulation as soon as they are recei$ed at a Treasury or the Bank.
!#. Treasury 6fficers should remember that the state of the currency in
the hands of the public is largely dependent on the strin obser$ance at treasuries
of the abo$e rules for the )ithdra)al of coins )hich are unfit for circulation.
Treasures and their shroffs are primarily responsible for this )ork and should be
re*uired to keep a rough memorandum book shoeing the tale of the coin
e.amined by each man per diem and the number of light )eight and other
defecti$e coins disco$ered per thousand rupees tested.
(onstant super$ision should be maintained by the Treasury 6fficers and if
it appears that the numbers of coins )ithdra)n from circulation is small special
steps should be taken to see that all coins recei$ed at the treasury are properly
shorffed.
!". All coin recei$ed by go$ernment officers and )ithdra)n from
circulation should )hether or not it has been cut or broken be sent at the first
con$enient opportunity to the 3int or to any principal treasury appointed by
(urrency 6fficer to recei$e such coin for remittance to the 3int. Such coin )ill be
credited in the officerIs cash balance as ?Encurrent coin@ at actual $alue at )hich
it has been recei$ed and on transfer to the 3int )ill be credited at the 3int at the
face $alue any loss incurred in recoinage being ad5usted in the 3int accounts.
';. coin recei$ed by a person other than a 2o$ernment officer and
)ithdra)n from circulation under these rules should )hether or not it has been
cut or broken under these rules be sent to the nearest treasury )here it )ill be
paid for at the face $alue and remitted to the 3int in usual course.
'!. The follo)ing are the rules for remittance to the mint of coin )ithdra)n
from circulation= 7
9a: Broken cut coin should not be remitted ordinarily until a sum of at
least Rs. '; has accumulated.
9b: %n$oices of the remittances sent to the 3int should be prepared in
,orm %% in this Appendi.. Treasury 6fficer should de$ote particular
care to filling them up correctly.
9c: The 3int 3aster )ill prepare a $aluation statement of the
remittance recei$ed and for)ard it to the remitting treasury or the
Bank.
.
212
9d: Any deficiency in tale found by the 3int 3aster must be made good
by the Treasurers and any e.cess in tale )ill be returned to the
remitting treasury or the Bank. Any e.cess in $alue found by the
3int 3aster )ill be credited to 2o$ernment.
9e: Chen the proportion of current rupees fit for circulation found in
such a remittance )hether or not cut or broken e.ceeds fi$e
percent of the )hole the 3int 3aster )ill make a special report to
the +istrict 6fficer or the 3anager of the State Bank of 1akistan or
the according as the remittance is recei$ed from a treasury or sub
treasury an officer of the State Bank of 1akistan for such
disciplinary action as may be considered necessary to impro$e the
*uality of shroffing in the remitting office.
''. Rail)ay Administration should send to the 3int through the 1ro$incial
2o$ernment 9or the %nspector72eneral of 1olice the +eputy %nspector72eneral
or 1olice incharge of the (riminal %n$estigation +epartment and Rail)ays or
any other officer holdings as similar position )hom the 1ro$incial 2o$ernment
may designate: only such counterfeits should be serrt to the treasuries to be cut
or broken. They should submit to the 3int *uarter including both the coins sent
to the treasury and those sent to the 3int. (opies of the statement should be
sent to the 1ro$incial go$ernment 9or the %nspector7general of 1olice: 9the deputy
%nspector72eneral of 1olice incharge of the criminal %n$estigation +epartment
and Rail)ays or other officer:. Station 3aster or other rail)ay officials should
also gi$e the earliest possible information to the 1olice of the of the tender of any
counterfeit coin.
RETURNS OF COINS
'/. Treasury 6fficers should on ';th July each year submit to the (urrency
6fficer a return in form B% sho)ing genuine coins cut or broken during the
pre$ious year on account of being defaced. They should also submit to the 3int
Ouarterly and not later than the !;th of the month follo)ing the *uarter to )hich
it relates a return in form B%%% in this Appendi. sho)ing counterfeit coins to
recei$ed in the pre$ious *uarter e.cluding receipt from Rail)ay but including
receipt from courts and from all other sources.
The return should include the coin recei$ed by the Bank conducting cash
business of the Treasury 6fficer immediately after the close of each *uarter.
SUPPLY OF COIN
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213
'4. 9a: %n districts )here the cash business of the treasury is not conducted
by the Bank the Treasury officer is responsible for maintaining at his treasury a
sufficient supply of all kinds of coin for issue to the public. He should as far as
possible submit to the currency 6fficer his re*uisition for he supply of small coin
and rupees )ith the (ash Balance Report. 6rdinarily remittances of coin )ill be
sent to the district treasury and distributed to sub7treasury from there by the
Treasury 6fficer but in certain cases e.g. )hen a sub7treasury is on a Rail)ay
it may be more economical to send remittances to a sub7treasury and make the
distribution from there.
9b: %n districts )here the cash business of the Treasury is conducted by
the State Bank of 1akistan the 3anager of AgentW of the Bank is responsible for
maintaining a sufficient stock of rupees and small coin to meet all demands from
the public at the district treasury and also demands from the Treasury 6fficer for
supply to sub7treasuries )hen the Treasury 6fficer )hishes to replenish the
stock of coin at a sub7treasury he )ill obtain the necessary coin from the Bank
unless the sub7treasury re*uirements are large and its is more con$enient and
economical to obtain a direct remittance from the (urrency 6ffice or Small coin
+epot. %n the case of branches of the Bank acting an AgentW of the State Bank
the 3anager of AgentW of the State Bank the 3anger of the Bank )ill submit his
indents for supply of coin to his -ocal Head 6fficer or -ink Branch )ho )ill
arrange )ith the (urrency 6fficer for the necessary remittances.
FOREI#N COIN
'<. Sa$e as hereinafter pro$ided foreign coin or notes should not be recei$ed
in treasuries e.pect under some general or special orders of the 2o$ernment.
'6. Troops returning from a campaign )here they ha$e been paid in foreign
money are allo)ed to e.change it at the treasury nearest the frontier 9or at the
ne.t on a certificate that the frontier treasury has not sufficient funds: at the rate
of e.change at )hich it has been issued to the troops the officer (ommanding
the troops certifying the rate and also the fact that the money has been issued as
pay.
'0. foreign coins may in special circumstances be paid into a treasury as
part of a deposit e$entually to be made o$er to a third party> the disbursement
)ill be of the same coins and so it is immaterial )hether for purposes of
account the market rate the essay rate or a purely arbitrary $alue is assigned
to such currency.
S/ALL COINS DEPOT
.
214
'#. 9a: +epots for the custody and issue of small coin ha$e been established
at all currency offices some treasuries and certain ? branches of the 8ational
Bank. A list of the depots is gi$en in anne.ure ?d@. the balance of all small (oin
+epots are balance of the ,ederal 2o$ernment.
77777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777
W The 8ational Bank of 1akistan no) acts as the Agent of the State Bank of 1akistan.
Chere a depot is in charge of a Treasury 6fficer the balance the
accounts and the transactions must be kept entirely separate from those of the
Treasury and currency balances. The instructions regarding custody of treasure
in (hapter %%% of the subsidiary Treasury Rules should be obser$ed in dealing
)ith receipts into and issues from depots.
86TE=7 A list of Small (oins +epot is gi$en an Anne.ure +.
9b: The Account of the depot of sub depot )ill kept in inform %G in this
Appendi. e$ery transaction being entered at the time of its occurrence and the
closing balance struck.
9c: 6n e$ery day on )hich a transaction occurs a lip being a copy of the
entry of the transaction in the accounts )ith the balance before and after it )ill
be dispatched to the Accountant72eneral and to the currency 6fficer.
86TE=7 the currency 6fficer may in consultation )ith the Accountant
2eneral arrange for the submission of monthly account to the Accountant7
2eneral instead of the daily slip.
9d: The balance on the /;th June and the /!st +ecember of the depots
located at district treasuries shall be $erified by the +istrict 6fficer and the result
of the $erification reported in the (ash Balance Reports for those months. Chen
the district officer is absent from the station and is unable to conduct the
$erification in person the $erification may be carried out by the officer )ho signs
the accounts or by an office deputed by the +istrict 6fficer for the purpose.
86TE=7 %n the case of depots located else)here than at the head*uarter of
he district if the +istrict 6fficer is unable to $erify the balance the $erification
may be conducted by an 6fficer nominated by him and if an 6fficer is not
a$ailable by the Sub7Treasury 6fficer.
9e: The numbers of bo.es and bags of a each class of coins shall be
counted at the time of $erification and it must be seen )hether the
seals on the bo.es of bags are intact. The contents of fi$e percent
of the bags in the case of pure nickel and cupro7nickle coins of the
denominations of )hole rupee <; paisa and '< paisa coins shall be
.
215
$erified physically. The contents of t)o per cent of the bags or bo.es
in the case of !; paisa and < paisa coins and one per cent of the
bags or bo.es in the case of ' paisa and one paisa coins shall be
$erified by actual counting.
TREASURIES 7HOSE BUSINESS IS CONDUCTED BY THE BANK
'". The instructions contained in this appendi. apply mutatis mutandis to
treasuries )hose cash business is conducted by the Bank e.cept )here special
instructions are laid do)n for such treasuries. The Agent or manager of the Bank
)ill supply the Treasury 6fficer )ith the information regarding receipts and
issues at the branch of the Bank necessary for the submission of the returns
prescribed in paragraph '/ and '4
.
216
ANNE3URE KBH
LSee R)1e =(+)M
1. COUNTERFEIT COINS AND HO7 TO DETECT THE/
(ounterfeit coins are made from non7standard metals and are
either cast or struck. They )ill therefore differ from the genuine coins in the
metallic lustre )eight and hardness etc. The cast coins )ill ha$e the usual
defects of castings namely rough and pitted surface rounded letters imperfect
impression and imperfect rim at the S2ateS etc. %n struck coins milling is usually
$ery irregular pearls are often spaced at irregular inter$als etc.
6. TYPE OF COUNTERFEIT COINS
%n the ne) series of 1akistani coins t)o kinds of counterfeit are
found in circulation i.e. (ast counterfeits and struck counterfeits.
i. CAST COUNTERFEITS= 7 (astings is the easiest method and
generally adopted in making counterfeits.
ii. STRUCK COUNTERFEITS5 4 Struck counterfeits are made by
striking or pressing blanks bet)een S+ies of SteelS or hard metal )hich bear
the impression of the coin. The blanks thus struck may ha$e been cut from
metal sheet or cast in appro.imate dimensions of the coins or alternati$ely
made by hand.
9. /OULDS FOR CASTIN# COUNTERFEITS
i. The moulds for casting counterfeits are usually made of fine sand clay etc
the re*uired impression being taken from a genuine coin.
ii. The mould is pro$ided )ith a small hole or S2ateS in the rim through )hich
the molten metal for casting is poured. A pro5ection forms on the rim of the
cast counterfeit )hen it solidifies )ith the rest of the casting and has to be
either milled or filled by hand. Signs of such finishing can usually be
detected on the rim of the counterfeits.
:. #ENERAL FAULTS OF A COUTERFEIT COIN (CAST OR
STRUCK)
/ETAL= 7 (ounterfeit coins are generally made from non7standard metals or
alloys and therefore their )eights are not the same as of similar genuine coins
9sho)ing the same amount of )ear:.
<. TYPICAL DEFECTS IN A CAST COUNTERFEIT COIN
i. %n a cast coin the surface is usually rough or pitted )ith minute
holes.
.
217
ii. The rim of the counterfeit coins is usually defecti$e particularly at
the ?2ate@.
iii. The inscription of counterfeit coins generally presents a rounded
appearance instead of the letters and figures ha$ing s*uare and
sharp edges.
i$. 3illing is often e$enly spaced e.cept at the ?2ate@ and is not so
sharp as in genuine coins.
$. The enclosed spaces of letters figures pearls and laurel )reaths
are sometimes filled )ith metal.
;. TYPICAL DEFECTS IN A STRUCK COUNTERFEIT COIN
i. /ILLIN#5 4 The milling of genuine coin is at right angle to
the faces and is regular all round the rim. %n counterfeits the milling is
often at a slant the spaces bet)een the indentations are irregular and
the indentations themsel$es une$en or broken. The milling can best
be e.amined by placing the suspected coin bet)een t)o good ones
of the same description )hen defects can readily be detected.
ii. SPACIN# OF PEARLS ETC5 4 %n struck counterfeit the
pearls are badly shaped une$en in si&e often spaced at irregular
inter$als and are sometimes $ery small and far apart.
iii. Cith struck counterfeit it is not unusual to find se$eral counterfeits
bearing identical marks or defects due to the faces ha$ing been
struck from the same die and metals or alloys and therefore their
)eights are not the same as of similar 9sho)ing the same amount of
)ear:.
i). RIN# OF THE COINS5 4 Ring of the counterfeit coins is
distinct from that of the genuine coins because of the different nature
of metals. Ho)e$er genuine coins are sometimes ?+umb@ o)ing to
small cracks or flo)s in the metals 9often $isible on the rim: formed
during stamping.
). L)0re= 7 The genuine <; paisa '< paisa !; paisa and
< paisa coins of dull appearance )hen polished )ith a cloth )ill at
once become )hiter and brighter )hereas the counterfeit usually )ill
be not do so. (ounterfeit <; paisa '< paisa !; paisa and < paisa
coins often ha$e yello)ish appearance not unlike that of genuine
coins.
.
218
)i. 9a: TEST BY /A#NET54 The 1akistani Rupee
series of coins made of nickel 9$i&. pure7nickel )hole rupee half7
rupee *uarter7rupee <; paisa and '< paisa coins: are magnetic and
are attracted by a magnet 5ust like steel. The counterfeits of pure
nickel )hole7rupee half7rupee and *uarter7rupee )ill be non7
magnetic as they are usually made of lead and tin )hich are not
attracted by a magnet. 9b: The 1akistan <; paisa and '< paisa coins
of cupro7nickel alloy are non7magnetic. The genuine cupro7nickel <;
paisa and '< paisa )hen polished )ith cloth )ill at once become
bright and )hither )hereas counterfeits )ill no do so as they often
ha$e yello)ish appearance.
)ii. TEST BY /ARKIN# ON PAPER5 4 (ounterfeits of
rupee series )hich generally contain -ead )ill make a paper black
5ust like lead.
)iii. TIN CRY= 7 (ounterfeits made from Tin or an alloy of lead
and Tin are soft and are easily bent and some times on beding gi$e a
crackling noise due to the presence of Tin.
i*. UNIFOR/ITY IN THICKNESS54 Thickness of a genuine
coin is uniform )hile counterfeits are sometimes thicker at one side
than the other and are often slightly bent or distorted so that )ill not
lie e$enly bet)een t)o other coins.
*. SHARPNESS OF I/PRESSION54 The de$ices and
inscriptions on the ob$erse and re$erse should be clear cut and )ell
defined especially in outline.
*i. ACTION OR FIRE OF CHE/ICALS54 2enuine coins
)hich ha$e suffered by the action of chemicals or fire may ha$e rough
and discoloured surfaces though they are generally distinguishable
from cast coins. %n some cases ho)e$er such coins are difficult to
distinguish from counterfeits. Such coins should be sent to the 3int
for final e.amination and opinion.
=. CAUTIONS
i. A coin should not ordinarily be classed as a counterfeit solely on
account of bad milling. The milling of genuine coins may )ear out by
long use or may ha$e been filed or touched up especially )hen the coin
ha$e been used for ornamental purposes.
.
219
ii. A counterfeit )ill usually be found to e.hibit at least t)o of the
foregoing faults. A coin should not ordinarily be condemned for only one
fault unless it is $ery marked. They should be sent to the 3int 3aster
for final e.amination.
Chere a depot is in charge of a Treasury 6fficer the balance the accounts and
the transactions must bi kept entirely separate from those of the Treasury and
currency balances. The instructions regarding custody of treasure in (hapter %%%
of the Subsidiary Treasury Rules should be obser$ed in dealing )ith receipts into
and issues from depots.
8ote 7 A list of Small (oin +epot is gi$en in Anne.ure +
9b: The account of the depot or aub depot )ill kept in form %G in this
Appendi. e$ery transaction being entered at the time of its occurrence and the
closing balance struck.
9c: 6n e$ery day on )hich a transaction occurs a lip being a copy of
the entry of the transaction in the accounts )ith the balance before and after it
)ill be dispatched to the Accountant72eneral and to the (urrency 6fficer.
8oteQThe (urrency 6fficer may in consultation )ith the Accountant
2eneral arrange MTor the submission of monthly account to the Accountant7
2eneral instead of the daily slip.
9d: The balances on the /;th June and the /!sl +ecember of the
depots located at +istrict Treasuries shall be $erified by the +istrict 6fficer and
the result of the $erification reported in the (ash Balance Reports for those
months. Chen the +istrict 6fficer is absent from the station and is unable to
conduct the $erification in person the $erification may be carried out by the
officer )ho signs the accounts or by an office deputed by the +istrict 6fficer for
the purpose.
8ote7 %n the case of depots located else)here than at the head*uarter of
the district if the +istrict 6fficer is unable to $erify the balance the $erification
may be conducted by an 6fficer nominated by him and if an 6fficer is not
a$ailable by the Sub7Treasury 6fficer.
9e: The numbers of bo.es and bags of a each class of coins shall be
counted at the time of $erification and it must be seen )hether the seals on the
bo.es or bags are intact. The contents of fi$e percent of the bags in the case of
pure nickel and cupro7nickel coins of the denominations of )hole rupee <;
.
220
paisa and '< paisa coins shall be $erified physically. The contents of t)o per
cent of the bags or bo.es in the case of !; paisa and < paisa coins and one per
cent of the bags or bo.es in the case of ' paisa and one paisa coins shall be
$erified by actual counting.
TREASURIES 7HOSE BUSINESS IS CONDUCTED BY THE BANK
'". The instructions contained in this appendi. apply mutatis mutandis
to Treasuries )hose cash business is conducted by the Bank e.cept )here
special instructions are laid do)n for such Treasuries. The Agent or 3anager of
the Bank )ill supply the Treasury 6fficer )ith the information regarding receipts
and issues at the branch of the Bank necessary for the submission of the returns
prescribed in paragraph '/ and '4
SUPPLY OF COIN
'4. 9a: %n districts )here the cash business of the Treasury is not
conducted by the Bank the Treasury 6fficer is responsible for maintaining at his
Treasury a sufficient supply of all kinds of coin for issue to the public. He should
as far as possible submit to the (urrency 6fficer his re*uisitions for he supply of
small coin and rupees )ith the (ash Balance Report. 6rdinarily remittances of
coin )ill be sent to the district Treasury and distributed to Sub7Treasuries from
there by the Treasury 6fficer but in certain cases e.g.T7)hen a Sub7Treasury is
on a Rail)ay it may be more economical to send remittances to a Sub7Treasury
and make the distribution from there.
9b: %n districts )here the cash business of the Treasury .is conducted
by the Slate Bank of 1akistan the 3anager or Agent of the Bank is responsible
for maintaining a sufficient stock of rupees and small coin to meet all demands
from the public at the district Treasury and also demands from the Treasury
6fficer for supply to Sub7Treasuries. Chen the Treasury 6fficer )ishes to
replenish the stock of coin at a sub7 Treasury he )ill obtain the necessary coin
from the Bank unless the Sub7Treasury re*uirements are large and it is more
con$enient and economical to obtain a direct remittance from the (urrency
6ffice or Small (oin +epot %n the case of branches of the Bank acting as an
Agent of the State Bank the 3anager of Agent of the State Bank the 3anager7
of7the Bank )ill submit his idents for supply of coin to his -ocal Head 6ffice or
-ink Branch )ho )ill arrange )ith the (urrency 6fficer for the necessary
remittances.
FOREI#N COIN
.
221
'<. Sa$e as hereinafter pro$ided foreign coin or notes should no be
recei$ed in Treasuries e.cept under some generaX or special orders of the
2o$ernment
'6. Troops returning from a campaign )here they ha$e been paid in
foreign money are allo)ed to e.change it at the Treasury nearest the frontier 9or
at the ne.t on a certificate that the frontier Treasury has not sufficient funds: at
the rate of e.change at )hich it has been issued to the troops the officer
(ommanding the troops certifying the rate and also the fact that the money has
been issued as pay.
'0. ,oreign coins may in special circumstances be paid into a
Treasury as part of a deposit e$entually to be made o$er to a third party> the
disbursement )ill be of the same coins and so it is immaterial )hether for
purposes of account the market rate the assay rate or a purely arbitrary $alue
is assigned to such currency.
S/ALL COINS DEPOT
'#. 9a: +epots for the custody and issue of small coin ha$e been
established at all (urrency 6ffices some Treasuries and certain Sbranches of
the 8ational Bank A list of the depots is gi$en in anne.ure SdS. The balance of
all small (oin +epots are balance of the ,ederal 2o$ernment
WThe 8ational Bank of 1akistan no) acts as the Agent of the State Bank of
1akistan.
THE SCHEDULE
PART I
#O2ERN/ENT DEPART/ENT4STATE BANK OF PAKISTAN AND
BANK ACTIN# AS A#ENT OF THE STATE BANK
!. E$ery 6fficer in charge of a district Treasury Sub7Treasury or a
3ilitary Treasure (hest
'. The Secretary and Treasurer of each of the local Head 6ffices of
the Bank acting as Agent of the State Bank e$ery Agent or Sub7agent in charge
of a branch or sub7branch and e$ery employee in charge of a Treasury 1ay
6ffice of the said Bank.
/. The 3aster of the 3int -ahore
4. E$ery 6fficer in charge of an office of the State Bank of 1akistan or
any branch thereof.
< The (ollector of (ustoms at Farachi.
.
222
6. The 1ostmaster at -ahore.
0. The (hairman and Bice7(hairman of the (ommissioners for the
Trustees of the 1ort of Farachi
#. Treasurer and Accountant of the 3unicipal (orporation Farachi.
" The (hief Accounts 6fficer +eputy (hief Accounts 6fficer the
Accounts 6fficer of the Assistant Accounts 6fficer in charge of the cash offices
or )hen the (hief (ashier is a 2a&etted 6fficer the (hief (ashier of the
Rail)ay on Rail)ays )orked by the State.
.
223
PART II
SCHEDULED BANKS
P!E,0!% B!%E0J
!. Allied Bank of 1akistan -imited
'. Habib Bank -imited
/. 3uslim (ommercial Bank -imited.
4. 8ational Bank of 1akistan.
<. Enited Bank -imited.
6. 1un5ab 1ro$incial (o7operati$e Bank -imited. E.change BanksQ
EFc(!%@e B!%E0 444
!. American E.press %nternational Banking (orporation.
'. Bank of America.
/. Bank of Tokyo -imited.
4. European Asian Bank.
<. ,irst 8ational (ity Bank.
6. 2eneral Bank of the 8etherland.
0. 2rindlays Bank -imited.
#. (hartered Bank.
ANNE3URE NCB
LSEE RULES 8 AND 19 (II)M
DISTIN#UISHIN# FEATURES OF FRAUDULENTLY DEFACED COIN
!. S7EATED COINSQ 9i: These are the coins )hich ha$e suffered from the
action of chemicals and are therefore in$ariably reduced in )eights
9ii: The surface is generally rough and discoloured and if seen
through a magnifying glass small pittings can be discerned.
9iii: The letters and figures are sharp in appearance and in some
instances slightly increased in si&e. (are should ho)e$er be taken not to
mistake burnt coins for the abo$e. These coins are not re5ected as fraudulently
defaced unless the signs of s)eating are clear enough to be ob$ious to the
public. A rupee coin )eighing belo) !<0.< grain i.e.> 0A# of tola should in$ariably
be e.amined for signs of fraudulent defacement
'. DEFACED COINSQ9i: +efaced coins bearing clear signs i.e.> such as
must be ob$ious to the public of defacing )ith fraudulent intent are re5ected as
fraudulently defaced.
.
224
9ii: (oins from )hich metal has been deliberately remo$ed by filing
clip ping scooping or punching are re5ected as fraudulently defaced.
9iii: (oins on )hich any part of the design has been ob$iously re7
engra$ed by hand are re5ected as fraudulently defaced.
/. RE/ILLED COINSQ(oins )hich ha$e been remilled are re5ected as
fraudulently defaced but coins used as ornaments of )hich a section only has
been remilled to restore the milling une$enly filed in the process of remo$ing the
solder should not necessarily be regarded as fraudulently defaced.
4. DRILLED COINSQ(oins )hich appear to ha$e been used as ornament
and )hich bear no other signs of reduction are not fraudulently defaced but are
accepted as defaced. %f tendered in large numbers ho)e$er a fraud should be
suspected.
<. STRIATED COINSQ9i: These coins ha$e striations redialing from the
centre of either side of the coin to)ards the edges.
9ii: (oins bearing numerous striation though not reduced in )eight are
re5ected as fraudulently defaced.
9iii: (oins )ith slight scratches are not fraudulently defaced.
6. -ight Ceight (o)s7(oins )hich ha$e lost in )eight o$er *uarter of
a total are al)ays re5ected as fraudulently defaced
0. 1atched (oins7(ut or broken coins that ha$e been patched
together )ith solder arc re5ected as fraudulently defaced
#. Soldered (o)sQSoldered coins are accepted pro$ided that=Q
9i: They are in one piece
9ii: They retain sufficient impression to admit of identification as
genuine 1akistan coin. %T un7identifiable they ore returned uncut as
unacceptable coin
9iii: The solder has been carefully and sufficiently remo$ed by tools or
by heat treatment
9i$: They ha$e not been reduced by s)eating )ith acid
9$: 3etal has not been scoped or field from the coin under pretence of
remo$ing solder.
9$i: 1ieces of the original coin ha$e not been remo$ed and replaced
)ith solder or base metal
.
225
ANNE3URE KDH
MSee 86TE BE-6C RE-E '# 9a:N
LIST OF S/ALL COIN DEPOTS IN PAKISTAN
Serial 8o. 8ames of small (oin +epots. %ncharge of.
CENTRAL.
! Farachi S.B.
' Ra)alpindi S.B.
BALUCHISTAN (QUETTAL CIRCLE)
! Abbottalbad 8.B.
' Bannu 8.B.
/ (harsadda 8.B.
4 +.%. Fhan 8.B.
< Fohat 8.B.
6 Furram 8.B.
0 -aki 3ar)at 8.B.
# 3ardan 8.B.
" 3alakand 8.B.
!; 8o)shera 8.B.
!! 1esha)ar 8.B.
PUNJAB (LAHORE CIRCLE)
! Baha)alpur 8.B.
' Baha)alnagar 8.B.
/ Bhakkar 8.B.
4 Bure)ala 8.B.
< Attock 8.B.
6 (histian 8.B.
0 +.2. Fhan 8.B.
# 2o5ra 8.B.
" 2uran)ala 8.B.
!; 2u5rat 8.B.
!! Hafi&abad 8.B.
.
226
APPENDICES.
Serial 8o. 8ames of small (oin +epots. %ncharge of.
!' %skanderabad 8.B.
!/ Jaran)ala 8.B.
!4 Jhang 8.B.
!< Jhelum 8.B.
!6 Fabir)ala 8.B.
!0 Fasur 8.B.
!# Fhane)ala 8.B.
!" Fhanpur 8.B.
'; Fot Adu 8.B.
'! -ahore 8.B.
'' -ia*atpur 8.B.
'/ ,aisalabad 8.B.
'4 3ian)ali 8.B.
'< 3inchinabad 8.B.
'6 3ultan 8.B.
'0 3urree 8.B.
'# 8ankanasahib 8.B.
'" 6kara 8.B.
/; 1akpattan 8.B.
/! Rahimyar Fhan 8.B.
/' Ra)alpindi 8.B.
// Sadikabad 8.B.
/4 Sahi)al 8.B.
/< Sargodha 8.B.
/6 Shiekhupura. 8.B.
/0 Sialkot 8.B.
/# Behari. 8.B.
.
227
SIND (KARACHI CIRCLE)
! Hyderabad 8.B.
' Farachi 8.B.
/ Fhairpur 8.B.
4 -arkana 8.B.
< 3irpur Fhas 8.B.
6 8a)ab Shah 8.B.
0 Sukkur 8.B.
# Thatta 8.B.
.
228
(FRO/ 1 DELETED.)
,orm %%.
LSee R)1e 61 (+)M
%n$oice of GGGG.bo. of GGGGGun7current coins dispatched per rail
steamer or GGG. BiaGGGG. Treasury under charge of an escort consisting
of GGGG.commanded by GGGGGGGGGGGG.. form GGGGGGG.
Treasury accompanied by GGGGGG.. 1otedar named GGGGGGGGG
N
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.

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Rs. 1s. Rs
.
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The !" Treasury 6fficer.
Recei$ed from 77777777777777777777777777 bo. 77777777777777777777777777 said to
contain treasure at Rs. 77777777777777777777777777 and consigned to 7777777777777777777777777.
.
229
The !" (ommanding the Escort.
(FOR/ III TO 2 De1ee?)
For& 2I
L(See R)1e 69)M
Re)r% 0(oA,%@ @e%),%e co,%0 c) or +roEe% ?)r,%@ (e "e!r e%?,%@ o%
!cco)% o' +e,%@ ?e'!ce?.
De%o&,%!,o%.
NU/BER.
C) !%? rece,$e? o% -!"&e%.
6$er '
percent
but not more
than 6!
percent.
6$er 6!
percent
but not
more
than '<
percent.
6$er !'7!
percent
'
but not more
than
'< percent.

(ut and
re5ected.
!
' / 4 <
Rupees.
<; 1aisa.
'< 1aisa.
W(oins returned after cutting to the tenderers because they refuse to
recei$e payment at the rates gi$en in Appendi. ( may be included in these
columns.
86TE ! H (olumns ' and / are intended for rupees and <; paisa and
column 4 for ' < paisa only.
86TE ' H The entries in column < should represent 1ure78ickel and
(upre78ickel coin cut and re5ected as ha$ing lost more than '< percent in )eight
and as ha$ing been fraudulently defaced.
.
230
(FOR/ 2II De1ee?)
FOR/ 2III.
LSee R)1e 69M
Return sho)ing counterfeit coins cut at JJJJJJ.during at *uarter
ending JJJJJJJJJ.
P!E,0!% -)re %,cEe1 co,%. P!E,0!% C)-ro4N,cEe1 Co,%.
B
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)
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<;
1aisa
'<
1aisa
!;
1aisa
<
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.
231
FOR/ I3.
LSee R)1e 68 (+) !%? (?).M
S&!11 N,cEe1. BroOe !%? Co--er De-o BooE.
+
a
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8
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.
Balue 8o.
8
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f
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1akistan 1uro
8ickle coin.
1akistan cupro nickel coin.
R
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f
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n
c
e
=
<
;

1
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'
<

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! ' / 4 < 6 0 # " !;
!
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!' !/ !4
.
232
A
p
r
i
l

!
0

!
#
A
p
r
i
l

!
#

3
a
y

/
Balance
Remitted
to As per
order of
(urrenc
y 6fficer
dated.
Balance
Recei$e
d from
As per
order of
(urrenc
y 6fficer
8o.
dated.
R R R R R R R R R R R R
.
233
APPENDI3 #
LSee S.T.R. 8.8M
CURRENCY AND BANK NOTES
De%o&,%!,o% o' Noe0
!. Ender the pro$isions of the State Bank of 1akistan Act !"<6 Act
8o GGG%%% of !"<6: the sole right to issue Bank notes in 1akistan has been
$ested in the State Bank of 1akistan )ith effect from the !st July !"4#.
'. +eleted.
/. Bank notes issued by the State Bank )ill be of the denominational
$alues of fi$e rupees ten rupees fifty rupees and one hundred rupees unless
other)ise directed by the ,ederal 2o$ernment on the recommendation of the
(entral Board of the Bank Bank notes are legal lender throughout 1akistan.
/7A. 6ne rupee notes issued by the ,ederal 2o$ernment are unlimited
legal tender and although these notes are treated as rupee coin for all purposes
of the State Bank of 1akistan Act !"<6 9Act 8o GGG%%% of !"<6: the instructions
contained in the follo)ing paragraph )ill sa$e )here the contrary intention
appears apply to these notes as they apply to Bank notes.
RECEIPTS AND ISSUE OF NOTES
4. The form of currency demanded by the public should be supplied
freely.
<. 8o restrictions are imposed on the issue of notes at re7 Treasuries
in e.change for coin or for notes of other denominations.
6. Although no person has a legal claim to obtain coin for notes
presented at a 2o$ernment Treasury this accommodation should be gi$en
)hene$er possible and all applications for e.change should be granted pro$ided
that the coin or notes applied for are a$ailable sub5ect to any general or special
limitations )hich the State Bank or the 2o$ernment may find it necessary to
impose from time to time.
0. Sub5ect to any limitations )hich may be imposed in particular
cases the Treasury 6fficer should )hene$er he is satisfied that no
incon$enience )ill be caused to the Treasury e.hibit in some conspicuous place
a placard in Erdu and English notifying that he is prepared to gi$e coin for notes.
.
234
(are should ho)e$er be taken that no corrupt or undue preference is Sho)n to
any indi$idual
8ote !Q8otes to a limited e.tent may be cashed for the con$enience of
tra$elers )hen the Treasury is unable to cash them for the general public
8ote 'Q,acilities should be gi$en as far as possible for encashment of
notes at Sub7Treasuries.
#. Chene$er there are reasons to belie$e that notes are selling in the
local market at a discount of a premium in large amounts the Treasury 6fficer
should at once bring the fact to the notice of the (urrency 6fficer.
". The ordinary e.changes )ith the public prescribed in paragraphs <
to 0 should be made from the Treasury balance. Chen ho)e$er the amount of
rupees or notes of any denomination in the Treasury balance is insufficient to
meet the demand for e.changes rupees or notes of the re*uired denominations
may be obtained from the currency chest. >
!;. !t is desirable from the point of $ie) of the popularity of the notes
issue that clean note only should be put into circulation. This has at the same
time the ad$antage of making it more difficult for forged notes to escape
detection as these are fre*uently intentionally soiled or smudged in order to
conceal their defects. %n the case of +istrict Treasuries ho)e$er it is not
feasible entirely to discontinue reissue but the (urrency 6fficer )ill arrange to
keep the Treasuries supplied )ith sufficient stocks of clean notes in order to
meet all probable demands. 8otes much soiled or )arn should not in any case
be reissued to the public and cut notes should not ordinarily be re7issued. 8otes
unfit for re7issue should be sent to the (urrency 6fficer 9or Treasury named by
the (urrency 6fficer: in the first remittance made thither.
!!. Sub5ect to the remarks in the preceding paragraph all notes if fit for
issue may be issued to the public irrespecti$e of the circle from )hich they )ere
issued or deposited in the currency chest under the rules. =
!'. %n order to pre$ent the older issues of notes being stored for an
indefinite period in a Treasury notes fit for re7issue should be arranged in the
double lock Treasury balances and the currency chest balances in order of
receipt and should be re7issued from these balances in the same order. 8otes
recei$ed across the counter in the course of daily transactions may be re7issued
at once pro$ided that they are in good condition.
.
235
8otes unfit for issue should be kept separately in the currency
chest balance pending remittance to a (urrency 6ffice in accordance )ith
Subsidiary Treasury Rule <./!.
FOR#ED. DEFECTI2E AND LOST NOTES
!/. 9a: %n the e$ent of a forged note being presented the note and the
presenter should be made o$er to the police if the Treasury 6fficer considers it
ad$isable to do so. %f ho)e$er the Treasury 6fficer is con$inced that the
presenter has presented the forged note in good faith belie$ing that it )as
genuine he should impound the note take the name and the address of the
presenter and his statement regarding the person from )hom he recei$ed the
note. The forged note and the presenterTs statement should be sent to the police
for further en*uiry After the en*uiry has been completed the police )ill for)ard
the forged note to the (urrency 6ffice along)ith the report
8ote !QChen a forged note is impounded it should be stamped
)ith the )ord S,orgedS or the )ord SforgedS should be )ritten on it in read ink in
large letters before it is sent to the 1olice for en*uiry.
8ote 'QA memorandum sho)ing the distinguishing features of
genuine currency and bank note is gi$en in Anne.ure ! to this Appendi..
9b: 8otes disfigured by oil or other substances should be scrutini&ed
)ith special care as forged notes are sometimes intentionally thus disfigured to
render detection difficult
9c: The managers of some 5oint stock banks and e.change banks
ha$e instructions to send forged notes presented to them to the nearest
Treasury for impounding. Chen a Treasury 6fficer recei$es a forged note from a
bank he should take action in accordance )ith sub7paragraph 9a: abo$e.
9d: Agents or Sub7Agents in charge of a branch or branches of the
8ational Bank ha$e been authorised by the State Bank to impound forged
currency or bank notes.
9e: At places )here there is neither a currency officer nor a branch or
sub7branch of the 8ational Bank Treasury 6fficers are authorised to accept for
disposal in the usual manner suspected currency or bank notes tendered by the
1ost and Telegraph 6ffices.
9f: Chen suspected notes sent to Treasuries by 1ost 6ffices or
managers of 5oint Stock Banks for ad5udication are ad5udged by Treasury
6fficers as genuine their $alue )ill be accounted for under the central head
S(i$il +epositsQRe$enue +epositsS pending repayment of the amount to the
.
236
parties concerned ff these deposits remain unclaimed for one )hole account
year they should lapse to the credit of the ,ederal 2o$ernment
!4. 8o person is of right entitled to reco$er from 2o$ernment the $alue
of any lost destroyed or imperfect currency note but regulations ha$e been
framed under the State Bank of 1akistan 8ote refundable Regulations !"6/
prescribing the circumstances conditions and limitations under )hich the $alue
of such notes may be refunded as of grace. These regulations are contained in
Anne.ure %% to this Appendi..
!<. Half mutilated mismatched or altered notes and notes disfigured
by oil or other substances in such manner as to render their identification
doubtful should ne$er be recei$ed in payment of 2o$ernment dues or cashed.
The holder should be ad$ised to apply to the (urrency 6fficer competent to deal
)ith the matter in accordance )ith the regulations in Anne.ure %% for instructions
regarding the procedure under )hich the $alue of such notes can in some cases
be reco$ered.
8ote !Q(urrency notes )ith only a slight mutilation )hich does not
interfere )ith identification or suggest fraud may be recei$ed at the Treasury
and )ith under Subsidiary Treasury Rule <./!. The features necessary for the
identification of a note are besides the numbers )hich must including the serial
letters be all intact the denomination the place of issue )here indicated the
signature and the )ater7 mark.
8ote 'Q+efecti$e notes should be stamped )ith. SHalf notQ1ayment
refused S3utilatedQ1ayment refusedS 3ismatchedQ1ayment refusedS or
SAlteredQ1ayment refusedS as the case may be or such )ords should be
)ritten in red ink in large letters before they are returned to the presenter.
!6. The $alue of lost stolen or )holly destroyed notes Rs. !; and
lo)er denominations )ill not be refunded. 1ersons applying to a Treasury 6fficer
for a refund of the $alue of lost stolen or )holly destroyed notes of Rs. !;;
should be referred to the (urrency 6fficer of 6ffice of issue to )hich the notes
belong for instructions regarding the procedure under )hich the $alue of such
notes can in some cases be refunded.
!0. 1aragraph !Q!6 apply mutatis mutandis to Treasuries )hose
business is conducted by the Bank %ndents for notes
!#.9a: %n districts )here the Treasury )ork is not conducted by the Bank
the Treasury 6fficer is responsible for keeping the currency chest and Treasury
balances sufficiently stocked )ith all denominations of notes to pro$ide for
.
237
issues to the public in payments on behalf of 2o$ernment and in e.change for
rupees. He shouldY as far as possible submit to the (urrency 6fficer his
re*uisitions for the supply of notes )ith the (ash Balance Report 6rdinarily
remittances of notes )ill be sent to the district Treasury and certain cases e.g.
)hen a Sub7Treasury is on a Rail)ay it may be more economical to send
remittances to a Sub7Treasury and make the distribution from there.
9b: %n districts )here the Treasury )ork is conducted by the Bank the
3anager or the Agent of the Bank is responsible for keeping in the currency
chest a sufficient stock of notes to meet all demands from the public at the
district Treasury and also demands from the Treasury 6fficer for supply to Sub7
Treasuries. Chen a Treasury 6fficer )ishes to replenish the stock of notes in a
Sub7Treasury he )ill obtain the necessary supply of notes from the 3anager or
Agent of the bank unless the Sub7Treasury re*uirements are large and it is more
economical and con$enient to obtain a direct remittance from a (urrency 6ffice.
%n the case of Treasuries of )hich the business is conducted by the Bank the
3anager )ill submit his indent for supply of notes to his -ocal Head 6ffice or
-ink Branch )ho )ill arrange )ith the (urrency 6fficer for the necessary
remittance.
ANNE3URE1
LSee P!r!@r!-( 19 (!). Noe 6M
Noe o% (e ?,0,%@),0(e? 'e!)re0 o' C)rre%c" !%? B!%E Noe0
The salient features of one rupee notes fi$e rupee notes ten
rupee notes fifty rupee notes and hundred notes are as under= Q
ONE RUPEE NOTES
The notes are printed on )atermarked bank note paper the
sub5ect of the )atermark being the Star and (rescent in a )a.ing position. The
main design of the front of the note is printed by the %ntaglio process in a Bro)n
colour and consists of a geometrical )hite line containing motifs in local style of
ornament )ith engra$ed Star and (rescent and Erdu te.t.
The anti7photographic rainbo) tint printed by the -ithographic
process incorporates an %slamic motif in Pello)7Blue7Red. The four corners
contain numerals one in Erdu T)o in Bengali and 6ne in English The note is
type numbered in one position )ith a signature o$erprint both in black. The
number is in English )hile the signature is in Erdu.
.
238
The back of the note is printed entirely by the -itho7graphic
process the main design in red consists of a 3ogul 1a$ilion in a courtyard of the
,ort at -ahore The anti7photographic tint in printed in red and green. The border
is in %slamic style )ith geometrical and black line portions. The te.t is in Erdu
and the four corners contain numerals one in Erdu t)o in Bengali and one in
English.
RS. < NOTES
9i: The cut si&e of the note is 0/ . !'0 mm
FRONT
9ii: The main feature of the front is the portrait of the Ouaid7e7A&am
resting on a geometric design panel of 2uilloche tint. The border is geometric on
all four sides )ith additional ornaments and fringe on side border and includes
elements of local art. The numeral S<S has been sho)n in four corners in
decorati$e panels in Bengali at top left and at bottom right corners in English at
bottom left corner and in Erdu at top right corner. The guarantee clause and the
designation S2o$ernor State Bank of 1akistanS in Erdu and Bengali ha$e been
sho)n in the 2uilloche tint under the portrait of the Ouaid7e7A&am. The signature
of the 2o$ernor in black is placed in the centre bet)een Erdu and Bengali
designations. The promissory clause and the name of the State Bank of 1akistan
ha$e been placed in the upper portion of the note on right and left sides in Erdu
and Bengali respecti$ely. The si. digit numbers and prefi.es in black are found
abo$e these clauses. Single colour anti7photographic medallion rainbo) tint
appears in red green and blue bands. The tint consists of local motif )ith t)o
pillars )hich flank the portrait of Ouaid7e7A&am and is printed by litho7offset
process. The main )orking on the front is printed by +irect 1late in Brick Red.
An impression of the Ouaid7e7A&am portrait appears in the )atermark. A security
thread appears on the right side of the note.
BACK
9iii: The main design of the back represents the tea industry in East
1akistan. 6n the right is a detailed close up of tea lea$es ready for picking. The
centre sho)s a panoramic $ie) of a terrace of tea garden and on the left a $ie)
of tea bushes The seal of the State Bank of 1akistan is found at the top left
enclosed in a geometric rosette. The border at right left and bottom of the note
are )hite and black geometric designs. The denominational figures in Erdu
Bengali and in English are inserted in )hite line border at the corners. The )ords
State Bank of 1akistan in English are situated re)ards the top of the note and
.
239
the )ords Sfi$e rupeesT also in English to)ards the bottom at left hand side. The
back of the note consists of an anti7photographic single colour rainbo) tint )ith
6range and Blue bands and a main )orking in Reddish Bro)n. Both tint and
main )orking on the back are printed by litho7offset process.
.
240
RS. 1> NOTES
9i: The cut si&e of the ne) note is !46 G #'.< mm.
FRONT
9ii: The main feature of the front is the portrait of the Ouaid7e7A&am
appearing in the left hand corner of the note in Sap 2reen colour against a light
background. The border is composed of a geometrical )hite line pattern on all
four sides. The inner sides of the border ha$e a delicate fringe pattern. The
geometrical design on all four corners includes the numeral S!;S in Bengali on
top left and in Erdu on top right )hile at the bottom left it appears in English and
at bottom right in Bengali again. The multicolour medallion rainbo) relief tint
forms the background. The design includes a multicolour flo)er motif. The
promissory clause is printed bilingually Bengali to the left and Erdu to the right
o$er the medallion The guaranties clause in Bengali and Erdu are printed to the
left and right respecti$ely at the foot of the flo)er design. The )ords S2o$ernor
State Bank of 1akistanS in Bangali and Erdu appear 5ust parallel to the fringe
pattern. %n bet)een the guarantee clause and the )ords S2o$ernor State Bank
of 1akistanS printed bilingually in Erdu and Bengali appears the signatures of the
2o$ernor in black. The )ater )ork portrait of the Ouaid7e7A&am is positioned in
the bottom right hand corner The Security Thread runs through the note to)ards
the left hand side near the Ouaid7e7A&amTs portrait The colours employed in the
lithographic fint are 2reen Blue 3agenta and 6range The 6 digit numbers and
prefi.es are printed in black at left and right to)ards the top of the noteT. The
portrait and the main together )ith promissory and guarantee clause are printed
by +irect 1late 1rocess. The signature and numbers are -etterpress printed.
Some of the note bear numbers preceded by star series
BACK
9iii: 6n the re$erse of this note is the pictorial scene of Shalimar
2arden surrounded by ornamental geometrical patterns on ail four sides. The
numeral S!;S is sho)n in Erdu on top left and top right in English at the bottom
left and in Bengali at the bottom right. The $alue is also boldly printed in English
)ords in re$erse from a solid background immediately abo$e the bottom border.
The seal of the State Bank of 1akistan appears in relief form on the right geo
metrical pattern. The )orking SState Bank of 1akistanS in English appears in the
centre of the note 5ust belo) the top or namental border. %n the circle a )ater
mark portrait of the Ouaid7e7A&am is positioned. The printing of the back is in
Sap 2reen by +irect 1late 1rocess.
.
241
RS. <> NOTES
Fro%5
9i: The cut si&e of the note is #'< . !<4 mm.
9ii: The (entral feature of the front is the portrait of the Ouaid7e7A&am
resting on a decorati$e panel of guilloche tint.
9iii: The border is composed of geometric )hite line on all the four
sides )ith additional ornament and fringe on the four sides )ith additional
ornament and fringe on the side borders. The details in the $alue panels at the
top of the note are typical of East 1akistan ornament. The numeral fifty is )ritten
in Erdu Bengali and English in the four corners. The name of the Bank the
denominational $alue in )ords and the promissory part of the note appear in
Erdu on the right and in Bengali on the left side of the portrait of the Ouaid7e7
A&am. The guarantee clause and the 2o$ernorTs designation appear at the
bottom of the portrait in Erdu on the right and in Bengali on the left hand side.
The si.7digit number and prefi. are printed on the top on both the hal$es of the
notes. The signature of the 2o$ernor is centrally placed bet)een the Bengali
and Erdu designations and is printed in black. The front of the note is printed in
t)o7colour rainbo) tint. (olour of the main )orking is Eltramarine Blue. An
impression of the Ouaid7e7A&amTs portrait appears in the )atermark lo) on the
left hand side. A Security Thread appears on the right side of the note
B!cE5
9i$: The main feature of the back is a typical scene of East 1akistan
embodying most aspects of the 5ute %ndustry. %n the foreground t)o rigged boots
carry 5ute and in the background is a third boat 6n the sky line can be seen a
5ute mill in a typical setting. The immediate left hand foreground illustrates the
lush $egetation of East 1akistan )ith trees and a banana palm. %n front ra) 5ute
is being dried both on poles and on the ground. A stack of 5ute sticks stands
drying in the background. The seal of the Bank has been sho)n on the left hand
border in the middle. The colour of the main )orking is Eltramine Blue.
Bor?er05
9$: 6n the right hand side there is a decorati$e panel of gro)ing 5ute.
The left hand side and bottom ha$e a geometric )hite line design. The motif on
the side border is based on a profile of length of hessian 95ute: during
manufacture.
9$i: The )ords SState Bank of 1akistanS in English appear at the top
and $alues in figures in Erdu Bengali and English appear at the bottom.
.
242
RS. 1>> NOTES
Fro&5
THE CUT SIDE OF THE NOTE IS 1;<399 //
The main feature of the front is the portrait of the Ouaid7e7A&am
appearing on the left side of the note sting on +.1. guilloche panel. The border is
geometric on all four sides ha$ing $alue numerals on all four corners Erdu
numeral at top right English numeral at bottom left and Bengali numeral at top
left and bottom right. Chite line border is supported by delicate fringes on three
sides i.e.> top right and half left side of the note. +.1 guilloche tint co$ers a
large area of the note forming t)o arches depicting 3oghal architecture> A flo)er
bou*uet forms the central 1illar for the t)o arches. The 1romissory (lause and
the name of the State Bank of 1akistan in Bengali and Erdu has been placed
belo) the t)o arches. The 2uarantee (lause in Bengali and Erdu has been
placed on either sides of the flo)er bou*uet and the designation of 2o$ernor of
State Bank of 1akistan in Erdu and Bengali has been sho)n in the guilloche tint
under the 2uarantee (lause. The signature of the 2o$ernor State Bank of
1akistan is placed abo$e the t)o designations. The si.7digit number and prefi.es
in black are found abo$e the 1romissory (lause. T)o surface operations anti7
photographic medallion rainbo) tint appears in yello) blue red and green
bands. The tint consists of t)o duple. rosettes appearing in both the arches
forming a background for 1romissory (lause. The main )orking on the front is
printed by +irect 1late in blue7black colour an impression of the Ouaid7e7A&amTs
portrait appears in the )atermark )hich is sho)n at bottom right side of the note.
A security thread appears to)ards left side of the note.
B!cE5
The main design of the back represents the Badshahi 3os*ue atT -ahore.
The seal of the State Bank of 1akistan is found on left side of the note
surrounded )ith a )hite line pattern. +.1oT )hite line black line and hand
engra$ed panels units and corners form the border. The numeral T!;;T in Erdu
Bengali and English is inserted in the four corners Erdu numeral at top left and
top right corners Bengali numeral at bottom right corner and English numeral at
bottom left corner. The )ords SState Bank of 1akistanW in English are situated
to)ards the top of the note and the )ords T6ne Hundred RupeesT in English
to)ards the bottom against a )hite line panel in re$erse letterings.
.
243
NE7 NOTES.
Rs. <QSi&e !'0G0/ mm. dominant colour> sepia 9face and back:> ob5ect>
portrait of Ouaid7e7A&am on the front and Fho5ak Tunnel in Balochistan on the
back. Rs. T6QSi&e !4!G0/ mm. dominant colour> green 9face and back:>
ob5ect= portrait of Ouaid7e7A&am on the front and a general $ie) of 3ohen5odaro
on the back. Rs. !;;QSi&e !6"G0/ mm dominant colour> red but the d.p. prin
in multi7colour = 9face and back:> ob5ects = portrait of Ouaid7e7A&am on the front
and a $ie) of %slamia (ollege 1esha)ar on the back.
ANNE3URE11
LSee PARA#RAPH 1:41<M
THE STATE BANK OF PAKISTAN (NOTE REFUND)
RE#ULATION. 19;9
T(e S!e B!%E o' P!E,0!%. K!r!c(,I0 No,',c!,o% No. S.RP>. :9<(K)Q;9.
?!e? 6<( J)%e. 19;9M
%n e.ercise of the po)ers conferred by clause 9*: of sub7section 9':
of section <4 of the State Bank of 1akistan Act !"<6 9GGG%%% of !"<6: and )ith
the pre$ious appro$al of the ,ederal 2o$ernment the (entral Board of +irectors
of the State Bank of 1akistan makes the follo)ing regulations prescribing the
circumstances in and the conditions and limitations sub5ect to )hich the $alue
of any lost stolen mutilated or imperfect note may be refunded as of grace.
!. Short titleQThese regulations may be called the State Bank of
1akistan 98ote Refund: Regulations !"6/. = 64
'. +ate of enforcementQThese regulations shall come into force on
such date as the State Bank of 1akistan my by notification in the official
2a&ette appoint
/. +efinitionQ%n these regulations unless there is anything repugnant
in the sub5ect or conte.t.
9a: SAltered noteS means a note in )hich an alteration has been made
in the number date signature or $alue or in any other respect>
9b: SBankS means the State Bank of 1akistan constituted by the State
Bank of 1akistan Act !"<6 9GGG%%% of !"<6:>
9c: SHalf noteS means a half of a note )hich has been. +i$ided
$ertically through or near the centre>
9d: S3ismatched noteS means an imperfect note formed by 5oining a
half note of one note to a half note of another note>
.
244
9e: S3utilated noteS means a note of )hich a portion is mission
1ro$ided that the portion presented is clearly more than a half note
and that if the portion presented consists of parts a note 5oined
together each part of such portion is identifiable as part of the
same note>
9f: S8oteS means a note of the State Bank of 1akistan including a
currency note of the 2o$ernment of 1akistan issued either by the
2o$ernment of 1akistan or by the Bank>
9g: S8umberS includes the letters of the series to )hich the note
belongs>
9h: S6bliterated noteS means a note but being a mutilated or altered
note of )hich a portion has become or has been rendered
undecipherable>
9i: S6ffice of issueS means the office of the %ssue +epartment of the
Bank at Farachi -ahore and 1esha)ar
95: S1rescribed officerS means the officer7in7charge of an office of
%ssue and )here is no office of %ssue any officer to )hom the
duties of a prescribed officer are assigned
4. 1resentation of (laims7A claim in respect of a note may be
presented at any office of %ssue or at any other office of the Bank )here there is
an officer to )hom the duties of a prescribed officer are assigned and may be
dealt )ith by the prescribed officer.
<. Time limit to claimsQ%f it appears to the prescribed officer
authorised to entertain the claim that7 any claim )as not made by the claimant
)ithin !' months of the time )hen it might first ha$e been made by him the
prescribed officer shall not entertain the claim
6. Balue limit to claimsQ9!: 8o claim in respect of a note alleged to
ha$e been lost stolen or )holly destroyed or of )hich the portion presented is
neither a half note nor a mutilated note shall be entertained unless the
denomination of the note e.ceeds hundred rupees.
9': 8o claim in respect of a half not or a mismatched note shall be
entertained unless such a half note or one of the half notes comprising the
mismatched note is part. of a note of )hich the denomination e.ceeds hundred
rupees
0. +isposal of ,raudulent (laimsQ%f the prescribed officer is of the
opinion that a note or any portion of a note presented under these regulations in
.
245
prosecution of a claim has been deliberately cut torn defaced altered or dealt
)ith in any manner )ith a $ie) to establishing a false claim under these
regulations or other)ise to defraud he shall not)ithstanding anything to the
country in any of these regulations re5ect the claim.
#. En*uiry into (laimsQ9!: Chere any claim in made under these
regulations the prescribed officer authorised to entertain the claim shall hold an
en*uiry unless the claim relates to a note alleged to ha$e been stolen in )hich
case he may re5ect claim )ithout holding any en*uiry.
9': %f in the course of the en*uiry referred to in sub7regulation 9!: the
claimant fails )ithout reasonable cause in the opinion of the prescribed officer to
furnish )ithin three months any information called for by the prescribed officer
the prescribed officer may re5ect the claim.
". Re5ection of claim concerning half noteQA claim for the $alue of a
half note shall be re5ected unless the number of the note is identified by the
prescribed officer on the half note and the half note is entire and has not been
di$ided and re5oined
!;. Re5ection of claim concerning mutilated note of hundred rupees
and underQA claim for the $alue of a mutilated note of a denomination not
e.ceeding hundred rupees shall be re5ected unless in the opinion of the
prescribed officer the portion presented clearly forms part of a genuine note and
the missing portion is too small to be used in support of any other claim under
the regulations
!!. Re5ection of claim concerning mutilated note of more than hundred
rupeesQ9!: A claim for the $alue of a mutilated note of a denomination
e.ceeding hundred rupees shall be re5ected unless the number of the note on
e.amination is identified )ith certainty by the prescribed officer as one of not
more than si. numbers.
1ro$ided that if the number of the note though not capable of such
identification is declared by the claimant the claim shall be dealt )ith under
regulations !< and !0 as a claim to the $alue of )holly destroyed note.
1ro$ided further that )here the claimant is unable to declare the
number and if the prescribed officer is of opinion that the number may be
identified )ith certainty )ithin a reasonable period he may permit the claimant to
ha$e the note in deposit )ith a $ie) to future identification
9': Chere a claim is re5ected under sub7regulation 9!: the note shall be
stamped by the prescribed officer and returned to the claimant
.
246
9/: %f a mutilated note of a denomination e.ceeding hundred rupees
has been identified )ith certainty by the prescribed officer as one of not more
than si. numbers he may order the claim to be paid at once.
!'. +eposit of mutilated notesQ9!: The prescribed officer shall enter
the particulars of any mutilated note placed in deposit under the second
pro$ision to sub7regulation 9!: of regulation !! in a register to be maintained in
this behalf and shall gi$e a receipt to the claimant for such note.
9': Chere the number of a note so placed in deposit is not identified
)ithin a period of three years to the e.tent specified in sub7regulationA!: of
Regulation !! the claim shall be re5ected and the note shall be stamped and
returned to the claimant or if the claimant cannot be found shall be destroyed.
!/. +isposal of claims concerning half notesQ9!: A claim for half the
$alue of a note of )hich a half only is presented by the claimant shall be dealt
)ith as follo)s=Q
9a: %f a counter7claim for the full $alue of the note has not been
recei$ed at the office of issue before presentation of the claim or
)ithin a period of fourteen )orking days thereafter half the $alue of
the note may be paid to the claimant on the e.piration of such
period.
9b: %f the full $alue of the note has already been paid on a claim under
regulation !6 the claim shall be re5ected
9c: %f a counter7claim for the full $alue of the note has been recei$ed
before the presentation of the claim or is recei$ed before payment
of half the $alue of the note is made clause 9a: the prescribed
officer may order that one claimant be paid forth)ith the full $akie
of the note or that one or both claimants be paid forth)ith half the
$alue of the note or that both claims be re5ected.
9': (laims in respect of a mismatched note shall be deemed to be
separate claims in respect of each half note thereof and shall be dealt )ith as
pro$ided in sub7regulation 9!:.
!4. 6bliterated and altered notesQA claim in respect of an obliterated
or altered note or half note shall be re5ected unless the prescribed officer is
satisfied as to the identity of such note or half note and that the note or half note
has not been fraudulently altered so as to appear to be of a higher
denomination.
.
247
!<. 3ethod of presenting certain claimsQ9!: A claim for the full $alue
of a noteQ
9a: Chere a half note only is presented by the claimant or
9b: Chere the note is alleged to ha$e been lost or )holly destroyed or
)here the portion of the note presented is heither a half note nor a
mutilated note shall be accompanied by a signed statement 9or if
the prescribed officer so re*uires an affida$it: asserting that the
claimant )as the last la)ful holder or the entire note and detailing
the circumstances attending the loss or destruction of the missing
half note or note as the case may be and by a statement obtained
from the police or postal authorities of the result of the en*uiry if
any held by them.
9': The prescribed officer shall consider the statements furnished and
the affida$it if any and shall make such further en*uiry if any as he may
consider necessary.
!6. +isposal of claims under Regulation !< 9!: 9a:Q9!: Chere a claim
is made under clause 9a: of sub7regulation 9!: of regulation !< and a counter7
claim has been presented in respect of the counter7part of the half note=Q
9a: %f the full $alue of the note has been paid the claim shall be
re5ected>
9b: %f half the $alue of the note has been paid the prescribed officer
may order half the $alue of the note to be paid to the claimant
forth)ith>
9c: %f the counter7claim is pending the prescribed officer may order
that one claimant be paid forth)ith the full $alue of the note or that
each claimant be paid forth)ith half the $alue of the note or that
both claims be re5ected.
9': Chere a claim is made under clause 9a: of sub7regulation 9!: of
regulation !< and the counterpart of the half note has not been presented= Q
9a: %f the prescribed officer is not satisfied that the counterpart of the
half note has been lost or destroyed in such circumstances that
there is no probability of its being presented at some future date
he may order payment of half the $alue of the note forth)ith>
9b: %f he is so satisfied and is also satisfied that the claimant )as the
last la)ful holder of the )hole note he shall cause to be published
.
248
in the 2a&ette of 1akistan and in three successi$e issues of the
-ocal 6fficial 2a&ette a notification setting forth the particulars of
the note of )hich one half is alleged to ha$e been lost or destroyed
and the name of the claimant and calling upon any person ha$ing
any claim in respect of such note to submit the claim forth)ith>
9c: %f on the e.piration of t)o years from the date of the first publication
under clause 9b: the counterpart of the half note has not been
presented he may in$est in 2o$ernment securities or deposit in the
1ost 6ffice Sa$ings Bank an amount e*ui$alent to the full $alue of
the note>
9d: %f on the e.piration of a period )hich shall be determined by him
but )hich unless the (entral Board other)ise directs shall not be
less than fi$e years from the date of the first publication referred to
in clause 9b: the counterpart of the half note has not been
presented he shall deli$er the securities or deposit referred to tin
clause 9c: )ith any interest )hich has in the meantime
accumulated thereon to the claimant or if the claimant is dead to
his legal representati$e or such claimant or representati$e
e.ecuting a bound )ith or )ithout sureties in the form set forth in
Schedule %%% or %B>
9e: %f before the e.piration of such period a subse*uent claim in
respect of the note is substantiated the securities or deposit
referred to in clause 9d: shall be deli$ered in the manner pro$ided
in that clause to the person making such subse*uent claim or if
such person is dead to his legal representati$e and.
9f: %f before the e.piration of such period the note alleged to ha$e
been lost or destroyed is produced by the claimant or any other
person the proceedings under this regulation in respect of such
note shall be cancelled.
!#. BondsQ1rinted forms to be supplied by the Bank shall be used in
the e.ecution of any bond re*uired in pursuance of clause 9d: of regulation !6 or
clause 9d: of regulation !0 and the $alue of the stamp on any such bond shall be
reco$ered from the person e.ecuting the bond
!". Retention and destruction of notesQ9!: Sa$e as other)ise
pro$ided in regulation %% and regulation !' any note presented in prosecution of
a claim shall be retained by the Bank )hate$er be the decision or the claim and
.
249
may be destroyed or other)ise disposed of by the Bank in such meaner as it
may deem fit 1ro$ided that a note a claim in respect of )hich has been re5ected
by the prescribed officer shall note be destroyed or other )ise disposed of until
the e.piry of si. months from the date of the decision of the prescribed officer.
9': 8o re*uest for reconsideration of a re5ected claim in respect of a
note presented under these regulations shall be entertained after the e.piry of
the period of si. months referred to in the pro$iso to sub7regulations 9!:.
';. 1rocedure )hen payee is untracedQ Chere as the result of claim
under these regulations the $alue or part of the $alue of a note is payable to a
claimant and such claimant or if he is dead his legal representati$e cannot be
found or fails )ithin a period of three months from the communication to him of
the decision to take steps to recei$e payment the amount payable shall be paid
by the %ssue +epartment of the Bank to the Banking +epartment of the Bank
'!. Repeal etc. 7 9!: The State Bank of 1akistan 98ote Refund:
Regulation !"4# are hereby repealed>
9': 8ot)ithstanding the repeal of the aforesaid Regulations all claims
in respect of one hundred rupee 8otes recei$ed by the prescribed officer prior to
the coming into force of these regulations shall be dealt )ith in accordance )ith
the aforesaid regulations.
SCHEDULE 1
HALF NOTE BOND 7ITH SURETIES
Fno) all men by these 1resents that )e 1rincipalTs name in full and
address and occupation ..............................................JJJJJJJJJJJJ
JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ..
,irst SuretyTs name in full and address and occupation
JJ............. .......................................................................... And Second
suretyTs name in full and address and
occupation ........ ........................................................... are 5ointly and se$erally
held and firmly bound unto the State Bank of 1akistan constituted by the State
Bank of 1akistan Act !"<6 9hereinafter called the SBankS: in the sum of
Rs. ... .................. to be paid to the Bank their certain attorney successors or
assigns for )hich payment )ell and truly to be made )e hereby bind oursel$es
our heirs e.ecutors administrators and representati$es 5ointly and e$ery t)o of
us bind oursel$es our heirs e.ecutors administrators and representati$es 5ointly
and each of us bind himself his heirs e.ecutors administrators and
representati$es se$erally firmly by these presents sealed )ith our seals
.
250
this ........................ day of .................... in the (hristian year one thousand nine
hundred and ...................JJJJJJJJJJJJJJJJJJ
Pr,%c,-!1B0 N!&e5
Chereas the abo$e bounden JJJJJJJJJJJJJJJJJJJ
JJJJJJJJJclaims the he:
%s the la)ful holder of the half of the follo)ing 8ote .
Hal$es 8otes
JJJJJJJJJJJJJJJJJ..N Balue and number of 8ote 9s:
and that the holder half belongs to him but that the same )holly destroyed
hal$es belong lost
And Chereas the saidW JJJJJJJJJJJJJJJJJJJJJ.
.
251
Pr,%c,-!1B0
N!&e5
JJJJJJJJJJJJJJJJJJJJJJJJ
JJJJJJJJ. has applied to the 6fficer incharge
of the %ssue +epartment of the Bank at JJ.
JJJJJJJJJJ9Hereinafter called the ?6fficer@:
for the payment of the amount of the said 8ote
8otes
Pr,%c,-!1B0
N!&e5
And )hereas the said officer for and on behalf of the
Bank said JJJJJJJJJJ.JJJJJJJ..
JJJJJJJJJJJJJJJJJJJJJJJ
F,r0 S)re"B0
N!&e5
And t)o sufficient sureties e.ecuting such Bond as
abo$e )ritten and the said JJJJJJJJJ.... and
JJJJJJJJJJJJJJJJJJJJ..
Seco%?
S)re"B0
N!&e5
JJJJJJJJJJJJJJJJJJJJJJJJ
JJJJJJJJ.. ha$e accordingly as such sureties
agreed to e.ecute such LBond )ith such condition as
hereunder is )ritten. 8o) the condition of the )ritten
bond is such that if the abo$e bounden
JJJJJJJJJJJJJJJJJJJJJJJJ
and JJJJJJJJJJ..
N!&e o'
Pr,%c,-!1B0 o'
S)re,e0.
RPr,%c,-!10
N!&e.
JJJJJJJJJJJJJJJJJJJJJJJJ
JJJJJJJJJJJ.. and their hairs e.ecutors
administrators or representati$es shall repay to the
Bank the abo$e motioned sum of Rs.
JJJJJJJJJJJJJJJJJJJ on demand
in the e$ent of the said officer for the time being at
JJJJJJJJ JJJJJJJJJJJbeing at
any time hereafter satisfied that the said
JJJJJJJJJJJ. Cas not entitled to recei$e
the abo$e7mentioned sum then the abo$e )ritten bond
shall be $oid and of no effect other)ise the same
remains in full force and $irtue.
Pr,%c,-!1B0
N!&e
1
0
S)re,e0
A,%e00
6
%?
A,%e00
Signed sealed and deli$ered by the abo$e named
JJJJJJJJJJJJJJJJJJJJJJJJ
JJJ
JJJJJJJJJJJJJJJJJJJJJJJJ
JJJ in the presence of signature of first )itness
JJJ.JJJJJJJJJJJJJJJJJJJJJ
signed sealed and deli$ered by the abo$e namedJJ..
JJJJJJJJJJJJJJJJJJJJJJJJ.
%n the presence of JJJJJJJJJJJJJJJ..
signature of first )itnessJJJJJJJJJJJJJ.
6ccupation and address of )itnessJJJJJJJJJ
signature of second )itnessJJJJJJJJJJJJ
JJJJJJJJJJJJJJJJJJJJJJJJ.
6ccupation and address of )itnessJJJJJJJJJ
signed sealed and deli$ered by the abo$e
namedJJJJJJJJJJJJJJJJJJJJJ..
in the presence of JJJJJJJJJJJJJJJJ.
Signature of first )itness JJJJJJJJJJJJJ.
6ccupation and address of )itness JJJJJJJJ..
JJJJJJJJJJJJJJJJJJJJJJJJ.
Signature of second )itnessJJJJJJJJJJJ..
JJJJJJJJJJJJJJJJJJJJJJJJ..
6ccupation and address of )itnessJJJJJJJJJ
JJJJJJJJJJJJJJJJJJJJJJJJ..
S,@%!)re o'
Pr,%c,-!1.
Se!1
1
0
S)re"B0
S,@%!)re N!&e
o' 1
0
S)re"
6
%?
S)re".
S,@%!)re N!&e
o' S)re".
.
252
FOR/ NO. L4:< LSEE PARA. 9<< (B)M
SCHEDULE II
HALF NOTE BOND 7ITHOUT SURETIES
Fno) all men by these presents that % JJJJJJJJJJJJJJJ..
JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ..
am held and firmly bound unto the State Bank of 1akistan constituted by
the State Bank of 1akistan Act !"<6 9herein after called the ?Bank@: in
the sum f Rs. JJJJJJJJJJJJJ.to be paid to the Bank their
certain attorney successors or assigns for )hich payment )ell and truly to
be made % hereby bind myself my heirs e.ecutors administrators and
representati$es and e$ery one of them firmly by these presents sealed
)ith my seal this JJJJJJJJJJJJ. +ay of JJJJJJJJJ.
%n the (hristian year one thousand nine hundred and JJJJJJJJJ
JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ.
(laimantIs name in
full and address D
occupation
Chereas the abo$e bounden JJJJJJJJJJJJJJJJJJJ..
JJJJJJJJJJJJJJJJJJJ..claim that he is the la)ful
holder of the HalfAHal$es of the follo)ing 8oteA8otes.
JJJJJJJJJJJJJJJJ.$alue and number of 8ote 9s: and
that the other Half belongsAHal$es belong to him but that the same )holly
destroyedAlost.
(laimantIs name
And )hereas the said JJJJJJJJJJJJJJJJJJJJJJ..
JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ..
has applied to the officer7in7charge of the issue +epartment of the bank at
JJJJJJJJJJJJJJJ9hereinafter called the 6fficer: for
payment of the amount of the said noteAnotes.
1rincipal name
And )hereas the said 6fficer for and on behalf of the Bank has acceded
to the said application on condition of the said JJJJJJJJJJJJ
JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ..
e.ecuting such bound as abo$e )ritten )ith such condition as hereunder
is )ritten. 8o) the (ondition of the abo$e )ritten is such that if the abo$e
bounden JJJJJJJJJJJJJJJJJJJJJJJJJJJJ
and his heirs e.ecutors administrators or representati$es shall repay to
the Bank the abo$e7mentioned sum of Rs. JJJJJJJJJJJJJ..
on demand in the e$ent of the said officer for the time being at JJJJ..
being at any time hereafter satisfied that the said.
(laimantIs name
JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ.
JJJJJJJ)as not entitled to recei$e JJJJJJJJJJJJJ..
JJJJJJJJJJ the abo$e mentioned sum then the abo$e )ritten
bond shall be $oid and of no effect other)ise the same shall remain in
full force and $irtue.
(laimantIs name
Signed sealed and deli$ered by the abo$e namedJJJJJJJJJ..
JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ.. in
the presence of JJJJJJJJJJJJJJJJJJJJJJJJ
signature of first )itnessJJJJJJJJJJJJJJJJJJJJJ..
(laimantIs name
Signature of
claimant.
6ccupation and address of )itness JJJJJJJJJJJJJJJ.
Signature of second )itness JJJJJJJJJJJJJJJJJJJ..
occupation and address of )itnessJJJJJJJJJJJJJJJJJ.
JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ..
(laimantIs name
Seal
.
253
ENDORSE/ENT
Or?er No. D!e? (e
1ay to JJJJJJJJJJJJJJJJJJJJJJJJJJJJJ
Signature of (laimant JJJJJJJJJJJ.
E.ecuted in my presence this JJJJJday of JJJJJJJJJJJJ!"
+atedRRRRRRRRRRRRRRRRRRRRR". (ollector.
Recei$ed from the 6fficer7in7(harge %ssue +epartment of the State Bank
of 1akistan the sum of Rs. RRRRRRRRRRRRRRRRRRRR only being the full $alue of
the notes mentioned in the Bond.
Signature of (laimant JJJJJJJJJJJ.
.
254
ENDORSE/ENT
Or?er No. D!e? (e
1ay to JJJJJJJJJJJJJJJJJJJJJJJJJJ.JJJ.
Signature of principal JJJJJJJJJJJJJJJJJJJJJJ.
E.ecuted in my presence this JJJJJJJJJJ.. day of JJJJJJJ.!"
(ertified that the sureties are in my opinion fit to be accepted Bank of
1akistan the sum of rupees JJJJJJJJJJJJJ..only being the full
$alue of the notes mentioned in the Bond.
Signature of (laimant JJJJJJJJJJJJ..
.
255
ENDORSE/ENT
Or?er No. D!e? (e
1ay to JJJJJJJJJJJJJJJJJJJJJJJJJJ.JJJ.
Signature of principal JJJJJJJJJJJJJJJJJJJJJJJ
e.ecuted in my presence this JJJJJJ..day of JJJJJJJJJJJ..!".
(ertified that the sureties are in my opinion fit to be accepted as such and
that they are )are of the terms of the bond datedJJJJJJJJJJ!"
collector.
Recei$ed from the 6fficer in (harge. %ssue +epartment of the State Bank
of 1akistan the sum of rupee JJJJJJJJJJJJJJJJJJ.. only
being the full $alue of the 8otes mentioned in the bond.
Signature of 1rincipal
.
256
SCHEDULE I2
7HOLLY DESTROYED OR LOST NOTE BOND 7ITHOUT SURETIES
(laimants name in
full and address D
occupation
Fno) all men by these presents that % RRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
am held and firmly bound unto the State Bank of 1akistan constituted by
the State Bank of 1akistan Act !"<6 9hereinafter called the ?Bank@: in
the sum of Rs. RRRRRRRRRRRRRRRRRRRRRRRR to be paid to the Bank their
certain attorney successors or assigns for )hich payment )ell and truly
to be made % hereby bind my self my heirs e.ecutors. Administrators and
representati$es and e$ery one of them firmly day of RRRRRRRRRRRRRRRR
in the (hristian year one thousand nine hundred and RRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
(laimantIs name
Chereas the abo$e bounden RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
alleges that the follo)ing 8oteA8otes hasAha$eRRRRRRRRR been )holly
destroyedAlost.
Balue and number
of 8ote 9s:
(laimantIs 8ame
(laimantIs 8ame
(laimantIs 8ame
And )hereas the said RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
has applied to the 6fficer7in7(harge of the issue +epartment of the Bank
at RRRRRRRRRRRRR9hereinafter called the ?6fficer@: for payment of the
amount of the said 8oteA8otes.
And )hereas the said 6fficer for and on behalf of the Bank has
acceded to the said application on condition of the said RRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
e.ecuting such bond as abo$e7)ritten )ith such condition as hereunder
is )ritten. 8o) the condition of the abo$e7)ritten bond is such that if the
abo$e7bounden RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
and his heirs e.ecutors Administrators or representati$e shall repay to
the Bank the abo$e7mentioned sum of Rs. RRRRRRRRRRRRRRRRRRRRRRRR
being at any time hereafter satisfied that the said RRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
)as not entitled to recei$e RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
the abo$e7mentioned sum then the same shall remain in full force and
$irtue.
Signed sealed and deli$ered by the abo$e named.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR.
.
257
SCHEDULE III
7HOLLY DESTROYED OF LOST NOTE BOND 7ITH SURETIES
1rincipalIs name in
full and address and
occupation.
!
st
sureties name in
full and address and
occupation.
'
nd
sureties name in
full and address and
occupation.
Fno) all man by these presents that )eW RRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
and WRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
and se$erally held and firmly bound unto the State Bank of 1akistan
constituted by the State Bank of 1akistan Act !"< 9hereinafter called the
?Bank@: in the sum of Rs. RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRto be
paid to the Bank their certain attorney successors or assigns for )hich
payment )ell and truly to be made )e hereby bind oursel$es our heirs
e.ecutors administrators and representati$es 5ointly and e$ery t)o of us
bond oursel$es our heirs and e.ecutors administrators and
representati$es 5ointly and each of us bind himself his heirs e.ecutors
administrators and representati$e se$erally firmly by these presents
sealed this RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
day of RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR in the
(hristian year one thousand nine hundred and RRRRRRRRRRRRRRRRRRRR.
1rincipalIs name. Chereas the abo$e boundenW RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
alleges that the follo)ing 8oteA8otes.
Balue and number
of note 9s:
Has beenA ha$eRRRRRRRRRRRR )holly destroyed Alost.
And that at the date of the +estructionAlost of the said 8ote he )as the
la)ful holder of the said 8oteA8otes.
1rincipalIs 8ame And )hereas the said RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
has applied to the 6fficer7in7charge of the issue +epartment of the Bank
at RRRRRRRRRRRRRRRRR 9hereinafter called the ?6fficer@: for payment of
the amount of the said 8oteA8otes.
1rincipalIs 8ame
!
st
sureties 8ame
'
nd
sureties 8ame
8ame of 1rincipal
and sureties.
1rincipalIs 8ame
And )hereas the said 6fficer for and on behalf of the Bank has acceded
to the said application on the condition of the said RRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
And to) sufficient sureties e.ecuting such Bond as abo$e )ritten
RRRRRRRRRRRRRRRRRRRRRRRRRR and RRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
ha$e accordingly as such sureties agreed to e.ecute such Bond )ith
such condition as hereunder is )ritten. 8o) the condition of the abo$e
)ritten bond is such that if the abo$e bounden RRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRR and RRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
and their heirs e.ecutors administrators of representati$es shall repay
to the Bank the abo$e mentioned sum of Rs. RRRRRRRRRRRRRRRRRRRRRR
on demand in the e$ent of the said 6fficer for the time being at RRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRR being at any time hereafter satisfied
that said RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
)as not entitled to recei$e the abo$e mentioned sum then the abo$e
)ritten bond shall be $oid and of no effect other)ise the same remains in
full force and $irtue.
Signed sealed and deli$ered by the abo$e named.
.
258
1rincipalIs name %n the presence of RRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of first )itness RRRRRRRRRRRRRRRRRRRRRRR
6ccupation and address of RRRRRRRRRRRRRRRRRRRRR
Citness RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of
1rincipal.
1rincipalIs )itness Signature of second )itness RRRRRRRRRRRRRRRRRRRR
occupation and address of )itness RRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature sealed and deli$ered by the abo$e named
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of
1rincipal.
Seal
8ame of !
st
Surety.
!
st
Sureties Citness %n the presence of RRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of first )itness RRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
6ccupation and address of )itness RRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of second )itness RRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
6ccupation and address of )itness RRRRRRRRRRRRRR
!
st
SuretyIs
Signature
'
nd
Sureties )itness Signed sealed and deli$ered by the abo$e named
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
in the presence of RRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of first )itness RRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
6ccupation and address of )itness RRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of second )itness RRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
6ccupation and address of )itness RRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
8ame of '
nd
Surety.
'
nd
SuretyIs
signature
seal
Signature of first )itness RRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
6ccupation and address of )itness RRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of second )itness RRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
6ccupation and address of )itness RRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of
claimant.
(laimants
)itness
.
259
ENDORSE/ENT
Or?er No. D!e? (e
1ay to JJJJJJJJJJJJJJJJJJJJJJJJJJ.JJJ.
Signature of (laimant JJJJJJJJJ..
E.ecuted in my presence this day of !"
+ated JJJJJJJJJJ..!" (ollector
Recei$ed from the 6fficer7in H(harge %ssue +epartment of the State
Bank of 1akistan the sum of rupeesJJJJJJJJJJJJJJJJJJJJ
JJJJJJJJJJJJJJJ only being the full $alue of 8otes mentioned in
the Bond.
Signature (laimantJJJJJJJJJJ..
.
260
FORMS
.
261
TABLE OF FOR/S
NO. OF
FOR/.
RULE IN 7HICH
QUOTED.
DESCRIPTION.
' !.'6 (ertificate of transfer of charge.
/ './
'.0
Rule < belo) '.#
Receipt for the piece of postage stamps
reali&ed in cash or through che*ues.
/7A './ ,rom of receipt for the 1ublic Corks
+epartment.
4 '.0
'.'!
(halan for paying money into Treasury.
< '.#9<:
4.</
%ndent for Ser$ice postage stamps used in
1ublic Corks +epartment.
6 '.!; Remittance Book of 1ublic Corks
+epartment.
07A /.6 9c: Security Agreement form 9)hen Security is
paid in lump sum
# /.!! 9b: 9i: ,orm of TreasurerIs Security bond )hen
promissory notes are pledged as security.
" /.!! 9b: 9ii: ,orm of treasurerIs security bond )hen
landed or immo$able property is pledged
as security.
!; /.!! 9b: second sub7
paragraph.
+eed for mortgage to accompany the
security bond.
!! 8ote belo) /.!! 9b: Security bond e.ecuted by the +i$isional
Treasurer -ahore in place of ,orm #.
!' 8ote belo) /.!! 9b:. Security bond e.ecuted by the +i$isional
Treasurer -ahore in place of ,orm ".
!/ /.!4 !
st
sub7paragraph
/.!# 9i: <.'6 <.4/ 9c:
Slip to be placed in each bag of coin.
.
262
TABLE OF FOR/S
No. O'
For&.
R)1e ,% A(,c( S)oe?. De0cr,-,o%.
!4 /.!4 /.!# <.// <.4/ 9c: Slip to be attached to each bundle of
notes.
!< /.!# 9<: and 96: TreasurerIs daily balance sheet.
!6 /.!" Register sho)ing the cash double look
transactions.
!0 4.!" Schedule for deductions on account of
subscriptions to 2eneral 1ro$ident ,und
etc.
!# 4.'; 1ay bill form 9general: for officers.
!" +eleted.
'; +eleted.
'' 4.'0 Tra$eling Allo)ance bill form for officers.
'/ 4./; 9a: ,orm of Establishment pay bill.
'4 4./; 9b: 1ay bill form of Assistant 3edical 6fficers.
'< 4./! ,orm of absentee statement.
'6 4./< %ncrement certificate form.
'0 4./0 Tra$eling Allo)ance bill form for
establishment.
'# 4.4! Tra$eling allo)ance Journal of 1ublic
Corks +epartment establishment.
'" 4.4! Abstract bill for Tra$eling Allo)ance
5ournal of 1ublic Corks +epartment
establishment.
/; 4.<; and 8ote belo) it. (ontingent bill form for charges not
re*uiring counter signature.
/! 4.<' Abstract contingent bill form.
/' 4.<' Rule ! Bill for contingencies countersigned before
payment.
// 4.</ Bill for Ser$ice postage stamps.
/4 4.<674.<#D4.6' 8ote. Boucher form for refund of re$enues.
No. O'
For&.
R)1e ,% A(,c( S)oe?. De0cr,-,o%.
/< 4."4 Register of 1ension 1ayment 6rders.
/6 4.!;; Separate bill for pension 1ayment.
/0 4.!;;Dclause 9<: under
it.
Single bill for pension payment.
/# 4.!;' 9/: 9b: (ertificate of non7termination of e$ent
determining pensions.
/" 4.!;;94: 4.!;' 9/: 9b:
4.!;' 9<:
+eclaration regarding non7marriage.
4! 4.!'" 8ote ! +eposit Refund $oucher form.
.
263
4' 4.!/; Application form for refund of lapse
deposits.
4/ 4.!40 Rule ' -ist of ob5ections )ith )hich bills to be
returned by Treasury 6fficers.
44 <.<D 8ote / belo) it. (ash Balance Report.
4< <.!;7<.!07Z <.!# 9a: (urrency (hest Slip.
46 <.'4 Z ,orm of ad$ice to be sent to the office
recei$ing a remittance.
40 <./;7<.//7<./4 %n$oice of coin or note remittance.
4# <.4; (ertificate to be gi$en to pothedar
accompanying remittance.
4" <.4;7<.<! 1aper of instructions to be gi$en to the
1olice 6fficer7in7charge of remittance by
Rail)ay.
<; #.4 9b: (urrency (hest Book.
<! 4.< Transit Register.
8ote7 %n the forms that follo) the abbre$iation ?S.T.R.@ has been used in
place of ?Subsidiary Rules.@
.
264
FOR/ S.T.R. 1 DELETED.
For& S.T.R. 6.
LSee S.T.R. 1.6;M
CERTIFICATE OF TRANSFER OF CHAR#E
(ertified that )e ha$e on the forenoonAafternoon of this day respecti$ely
made o$er and recei$ed charge of the 6ffice of RRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of relie$ed 2o$ernment ser$antRRRRRRRRRRR
StationRRRRRRRRRRRRR +esignationRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
+ateRRRRRRRRRRRRRR!". Signature of relie$ing 2o$ernment ser$antRRRRRRRR
+esignationRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
!. 3emo of balances for )hich responsibility is accepted by the
2o$ernment ser$ant recei$ing charge.
RTre!0)r" +!1!%ce0.
C!0(.
O-,)& 0ore0.
S!&- 0ore0.
Per&!%e% !?$!%ce.
'. % hereby certify that % ha$e recei$ed and hold in my personal
custody copyAcopies of the (ypher (ode of the State Bank of 1akistan together
)ith Supplement 8os.
Chich has ha$e been corrected up7to7date. The last amendment slip recei$ed is
8o. for the (ode.
G % also certify that % ha$e recei$ed and hold in my personal custody
copyAcopies of the Treasury Agencies 1ri$ate (heck Single Book of the State
Bank of 1akistan )hich has ha$e been corrected up7to7date. The last
amendment slip recei$ed for the (heck Signal Book is 8o. dated the= 7
Relie$ing 2o$ernment ser$ant.
Noe4 P!r!@r!-( 6 o +e ',11e? ,% +" Tre!0)r" !%? S)+4Tre!0)r"
O'',cer0 o%1".
RFor ?e!,10 0ee o$er1e!'.
Re1,e$e? #o$er%&e% Ser$!%.
Re1,e$,%@ #o$er%&e% Ser$!%.
ForA!r?e? o TTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT.
.
265
FOR/S.
FOR/ S.T.R. 64Co%c1)?e?.
Re$er0e.
De!,10 o' Tre!0)r" +!1!%ce0
+escription Ender double
locks
Cith
Treasurer
W%n Sub7
Treasuries.
Total.
2o$ernment securities held in safe custody
Balance at credit of +epositor Rs.
At Rs. !;;;;
@ !;;;
@ <;;
!;
8otes. @ <;
@ !;
@ <
@ '
@ !
<;. 1aisa
1ure 8ick ! '<. 1aisa
En7current coins
<;. 1aisa
(upro '<. 1aisa
8ickel. !;. 1aisa
,i$e 1aisa
8ickel7Brase. 6ne 1aisa
' 1aisa
Bron&e and
Aluminum ! 1aisa
Stamps and
3atch E.cise
Aluminum.
6pium 9mounds:
State Bank draft ,orms etc. 98umber:
(he*ue ,orms 9+o:
.
266
WThe total of the cash balance reported in the latest daily sheets recei$ed
from sub treasurers )ithout any details of notes and coins etc. need only be
sho)n in this column.
StationRRRRRRRRRRRRRRRRRR
+ate !" Relie$ed 6fficer. Relie$ing 6fficer.
.
267
FOR/S.
For& S.T.R. 9 For& S.T.R. 9
See S.T.R. './RRRRR'.0 and rule < belo) '.#: See S.T.R. './'.0 and rule < belo) './:
8o.RRRRRRRR. RRRRRRRRRRRR!"
Recei$ed fromRRRRRRRRRRRRRRRRRRR
Cith letter 8o. RRRRR dated RRRRRR!"
The sum of rupees. TTTTTTTTTTTTTT
%n cashA by (he*ue RRRRRRRon
account of RRRRRR
%n RRRRRRRR1ayment of RRRRRRRRRRR
RRRRRRAccountant SignatureRRRRRRR
RRRRRTreasurer. +esignation RRRRRR
8o.RRRRRRRR. RRRRRRRRRRRR!"
Recei$ed fromRRRRRRRRRRRRRRRRRRR
Cith letter 8o. RRRRR dated RRRRRR!"
The sum of rupees. TTTTTTTTTTTTTT
%n cashA by (he*ue RRRRRRRon
account of RRRRRR
%n RRRRRRRR1ayment of RRRRRRRRRRR
SignatureRRRRRRRRR
+esignation RRRRRR
.
268
For&0.
For& S.T.R. 94A For& S. T. R. 94A
LSee S.T.R. 6..;M LSee S.T.R. 6..;M
B1ocE Rece,-0 'or -!"&e%0
o #o$er%&e%.
Book 8o.RRRRRRR Receipt 8o. RRRRRRR
+i$ision. RRRRRRRR+ate RRRRRRRRRRR!"
Recei$ed from RRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Rupees RRRRRRRRRRRRRRRRRRRRRRRRR
6n account of RRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRR
%nitial of (ashier or Accountant
%nitials of officer granting the
Receipt.
Book 8o.RRRRRReceipt 8o.RRRRRRR1la.ce.
+ate RRRRRRR!"
+i$ision RRRRRRRRRRRRRRRRRRRRRRRRRRR
Recei$ed from RRRRRRRRRRRRRRRRRRRRRR
Rs. RRRRRRRRRRRRRupees. RRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRR(ashier or Accountant.
SignRRRRRRRR
+esignation.
For&0 S.T.R. :
9See S.T.R. '.0 D '.'!
.
269
(HA-A8 8o.
Treasury Sub7 Treasury at JJJJJJJJJJJJ.
(halan of cash paid in to the State Bank of 1akistan.
3anager 8ational Bank of 1akistan.
To +e ',11e? ,% +" (e re&,er
To +e ',11e? ,% +"
De-!r&e%!1 O'',cer or
(e Tre!0)r".
By )hom
tendered.
8ame 9or
designation:
and address
of the person
on )hose
behalf
money is paid.
,ull partien
lars of the
remittance
and of
authority
9ifany:.
Amount. Head of
account.
6rder to the
Bank.
8ame +ate 7777777777777777
(orrect Recei$e
and grant Receipt
Signature and full
designation of the
officer ordering the
money to be paid
in.
Signature Total
For& S.T.R. :44co%c1?.
W9%n )ords: Rupees To be used only in the case of
.
270
remittances to Bank through an officer of
the 2o$ernment.
Recei$ed payment +ated
Accountant. Treasury 6fficer.
3anager
RRRRRRRRRRRR
3anager
8ote !7 %n the case of payments at the Treasury receipts for sums less
than Rs. <;; do not re*uire that of the Treasury 6fficer but only of
the Accountant and the measurer Receipts for cash and che*ues
paid for ser$ice stamps should ho)e$er be gi$en in form S.T.R / 9f.
rule '.0:. These forms should be machine7numbered and bound on
books of con$enient si&es.
8ote '7 1articulars of money tendered should be gi$en on the re$erse.
8ote /7 %n cases )here direct credits at Bank are permissible the
column ?Head of account@ )ill be filled in by the Treasury 6fficer or
the Accounts 6fficer as the case may be on receipt of the BankIs
+aily Sheet.
9Re$erse:
1articulars
(oin
8otes : )ith details:
(he*ue 9)ith details:
Total Rs.
Amount
Rs. Rs.
For& S.T.R. <
(See S.T.R 6.8 (<)
I%?e% 'or Ser$,ce Po0!@e S!&-0
.
271
9To be used only in cases in )hich of stamp is paid by (he*ue:
6,,%(E 6, THE RRRRRRRRRRRRRRRRRRRRR +ate
8o
To
THE TREASURY OFFICER :.
8umber +escription Balue
Ser$ice 1ost (ards
! 1aisa Ser$ice 1ostage Stamps
'@ @ @ @ @
/@ @ @ @ @
<@ @ @ @ @
0@ @ @ @ @
!;@ @ @ @ @
!@ @ @ @ @
';@ @ @ @ @
4;@ @ @ @ @
<;@ @ @ @ @
0<@ @ @ @ @
";@ @ @ @ @
! Rupees
' Rupees
<@ @ @ @ @
!;@ @ @ @ @
!<@ @ @ @ @
'<@ @ @ @ @
Total Rs.
+ated RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
(he*ue 8o
(ash Book Boucher 8oRRRRRRRRRRRRRRRRRRdated RRRRRRR
RRRRRRRRRRRRRRR RRRRRRRRRRRRR
+i$isional Accountant. +i$isional 6fficer.
?(ertified that the e.penditure charged in the ill could not )ith due regard
to the interests of public ser$ice be a$oided and that the stamps )ill be used on
prepaying postage a communications bonafied on the ser$ice of 1akistan State.
RRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRR
+i$isional Accountant. +i$isional 6fficer.
FOR/ ;
TREASURY RE/ITTANCE BOOK
(S.T.R. 6.1>)
.
272
TTTTTTTTTTD,$,0,o%.
+ate of
remittance.
Amount
in )ords.
Amount in
figures.
S
i
g
n
a
t
u
r
e

o
f

T
r
e
a
s
u
r
e
r

o
r

o
t
h
e
r

p
e
r
s
o
n

d
e
s
i
g
n
a
t
e
d

t
o

a
t
t
a
c
h

s
e
c
o
n
d

s
i
g
n
a
t
u
r
e

f
o
r

s
u
m
s

u
n
d
e
r

R
s

<
;
;

r
e
c
e
i
$
e
d

b
y

t
r
a
n
s
f
e
r
r
i
n
g

a
c
c
o
u
n
t
s
.
Signature of
Treasury Accounts.
Signature of
Treasury
6fficer for
sums not less
than Rs. <;;
Rs. 1s. Rs. 1s.

FOR/S
For& S. T. R. =.
SECURITY A#REE/ENT FOR/
MSee S. T. R. /76 9c:.N
.
273
9.Chen security is paid in lump sum:.
NOTES
!. This agreement is e.empt from stamp duty 9see Schedule % Article <0
9e: of the Stamp Act %% of !#"":.
'. This agreement is to be used for 1ermanent and Temporary
Establishment alike.
/. This agreement should be e.ecuted by the +epositor in the 1resence of
and be attested by t)o officials one of )hom must be either an officer or an
officer7in7charge of a Sub7+i$ision
4. This agreement should be e.ecuted on behalf of 2o$ernment by the
authorities competent to do so Q$ide Appendi. < of the 1un5ab ,inancial Rules
Bolume %%.
/E/ORANDU/ of agreement bet)een
son of resident of and the 2o$ernor of the 1un5ab 9hereinafter
referred to as 2o$ernment: made
this day of !".
7HEREAS the said has been appointed to the office of in A8+
7HEREAS amongst other duties the said is entrusted )ith the custody of
2o$ernment property from time to time and is re*uired to render an account of
the same
AND 7HEREAS the said has been re*uired to furnish
security in the sum of Rs. ,or the due e.ecution of his office and
the proper e.penditure and accounting for the said property> %t is hereby agreed
and declared that in this agreement the e.pressionQ 9a: S2o$ernmentS means
the 2o$ernor of the 1un5ab acting by and through and includes his
successors in office and assigns.
9b: SEmployeeS means the said at present holding the office of
9c: S1ropertyS includes cash coins currency notes stock notes
che*ues postal money 7orders drafts bundles promissory notes. Bills of
E.change 2o$ernment and other securities scrip shares bullion 5e)ellery
documents records accounts $ouchers books papers e*uipments stocks
stores and all other property )hatsoe$er and
9d: SSecurity +epositS means the sum of money by this Security Bond
secured and assured to 2o$ernment for the due e.ecution of any office no) or
at any time hereafter held under 2o$ernment by the employee and for the due
accounting for all property by him at any time held or recei$ed by $irtue
.
274
of such office.
This indenture )itnesseth that in consideration of his appointment the
employee has agreed to make o$er to 2o$ernment the sum of Rs. as security for
the due and faithful discharge of the duties of the office under 2o$ernment )hich
he no) holds and for seeing to and super$ising the due placation and
accounting for to the satisfaction of 2o$ernment and of his superior officers of
all property no) or at any time held or recei$ed by him in $irtue of such office in
accordance )ith the la)s rules and instructions for the time being in force.
AND 7HEREAS the amount of the Security +eposit hereinbefore
specified has been recei$ed by the 2o$ernment and has been placed to the
credit and in the name of in the 1ost 6ffice Sa$ings Bank at
And it is hereby agreed and declared that an interest )hich may from time
to time accrue due and payable on the Security +eposit shall be paid to the
employee but the principal shall continue to be held and retained by the
2o$ernment sub5ect to the terms and conditions of this agreement and until it
shall be and become payable to the employee according to the pro$isions
hereof.
%t is further agreed that this indenture shall be deemed to be an
agreement entered into under the orders of the 1un5ab 2o$ernment for the
performance of a public duty )ithin the meaning of Section 04 of the (ontract
Act !#0'.
PRO2IDED al)ays that the Security +eposit shall be held and retained by
the 2o$ernment upon and sub5ect to the follo)ing conditions that is to say= Q
9a: The employee shall )hilst he holds this office under 2o$ernment
al)ays duly perform and fulfill all and e$ery duty thereof in connection )ith the
said property in accordance )ith the la)s rules and instructions for the time
being in force and shall not at any time *uit or neglect the ser$ice of 2o$ernment
)ithout gi$ing one monthTs pre$ious notice in )riting to his immediate superior.
9b: The employee shall indemnify and sa$e harmless the 2o$ernment
and his superior officers of and from all and any loss and damage in respect of
the said property )hich shall or may at any time hereafter happen to or be
sustained by the 2o$ernment or by any superior officer of the employee by from
or through the neglect failure misconduct disobedience omission or insol$ency
of the employee or of any person ser$ing under or employed by him or from or
through the embe&&ling Tstealing misspending losing misapplying or other)ise
dishonestly or negligently or through o$ersight or $iolence making a)ay )ith
.
275
any property or part thereof by the employee or any person )homsoe$er )hile
the employee shall continue to hold any such office as aforesaid.
9c: The employee shall be responsible to see that any property )hen
recei$ed7or disbursed by him is of full measure and good *uality.
9d: The employee )hene$er called upon so to do shall satisfy his
superior officers that the said property sa$e so much as may ha$e been duly
accounted for by him is at all times intact and shall keep full true and faithful
accounts and $ouchers of all property.
And it is agreed that in the e$ent of any breach of default in all or any of
the conditions of this agreement the 2o$ernment take and forfeit to itself the
)hole amount of the Security +eposit= PRO2IDED that the 2o$ernment may
instead of taking and forfeiting the )hole retain only so much of the Security
+eposit as it may in its absolute discretion deem ade*uate to compensate
reimburse or indemnify it in respect of the loss damage or incon$enience
sustained and may refund the balance to the employee but neither the
employee nor his la)ful heirs representati$es or assigns shall ha$e any right or
claim to any such refund7 %t is also agreed that in the e$ent of the employee
being appointed to an office for )hich security is not re*uired or of his *uitting
the ser$ice of 2o$ernment or becoming incapable of further ser$ice or dying the
Security +eposit shall if there has been no breach or default of any of the
conditions of this agreement and if there shall be no claim or demand
outstanding against the employee in fa$our of 2o$ernment be refunded and
paid to the employee or to his rightful heirs representati$es or assigns= 1ro$ided
that the 2o$ernment may in its discretion retain the Security +eposit for a further
period of three months after the employee shall ha$e so *uitted the ser$ice or
become incapable or shall ha$e died for the purpose of satisfying itself that
there has been no such breach default claim or demand as aforesaid.
PRO2IDED NE2ERTHELESS that the forfeiture or refund of the Security
+eposit shall not in any )ay afflict limit or e.tinguish any remedy or relief to
)hich 2o$ernment may at any time be la)fully entitled against the employee in
respect of any thing done suffered or omitted by him before or after such
forfeiture or refund and nothing herein contained shall release the employee
from any suit prosecution or proceeding to )hich he may be liable under any
la) for the time being in force in respect of anything by him at any time done or
omitted.
.
276
IN 7ITNESS 7HEREOF the said employee hath hereunto set hi> hand
this QQQQQQQQQQQQQQQQQQQQQQQQQ day of RRRRRR!".
Signed marked and deli$ered by RRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
on the RRRRRRRRRRRRRRRRRRRR day of
nine hundred and RRRRRRRRRRRRRRRR
in the presence of
7,%e00e0
9!: RRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRR
9': RRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRR
Signed by RRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
for and on behalf of the 2o$ernor of
the 1un5ab on the RRRRRRRRRRRRRR
day of RRRRRRRRRRRRRR one thousand
and nine hundred and RRRRRRRRRRRRR
.
277
For& S.T.R. =4A.
SECURITY A#REE/ENT FOR/
L<eeS. T. R94;(e)M
(7(e% 0ec)r," ,0 -!,? +" ,%0!11&e%0)
86TES
!. This agreement is e.empt from stamp duty 9see Schedule % Article
B0 9e: of the Stamp Act %% of !#"":
'. This agreement is to be used for permanent and Temporary
Establishment alike.
/. This agreement should be e.ecuted by the +epositor in the
presence of and be attested by t)o officials one of )hom must be an 6fficer or
an 6fficer in charge of a Sub +i$ision
4. This agreement should be e.ecuted on ! behalf of 2o$ernment the
authorities competent to do so Q$ide Appendi.> 6 of the 1un5ab ,inancial
Rules Bolume %
/E/ORANDU/ of Agreement bet)een
son of resident of
and the 2o$ernor of the 1un5ab 9hereinafter referred to as 2o$ernment made
this day of !"
7HEREAS the said has been
appointed to the office of in
AND 7HEREAS among other duties the said
is entrusted )ith the custody of 2o$ernment property from time to time and is
re*uired to render an account of the same
AND 7HEREAS the said
been re*uired to furnish security in the sum of Rs for the due
e.ecution of his office and the proper e.penditure and accounting fir the said
property %t is hereby agreed and declared that in this agreement the e.pression
9a: T2o$ernment means the 2o$ernor of the 1un5ab acting by and
through and includes his successors in office and assigns
9b: SEmployeeTW means the said
at present holding the office of
9e: 1roperty includes cash coins currency notes stock notes
che*ues 2o$ernment and other securities scrip shares bullion 5e)elry
documents records accounts $ouchers books papers e*uipments stocks
stores and all other property )hatsoe$er and
.
278
9d: SSecurity +epositTW means the sum of money by this Security Bond
secured and assured to 2o$ernment for the due e.ecution of any office no) or
at any time hereafter held under 2o$ernment by the employees and the due
accounting for all property by him at any time held or recei$ed by $irtue of such
office
This indenture )itnesaeth that in consideration of his appointment the
employee has agreed to make o$er to 2o$ernment the sum of Rs
as security for the due and faithful discharge of the duties of the office
under 2o$ernment to )hich he is no) appointed and for duly applying and
accounting for to the satisfaction of 2o$ernment and of his superior officer of all
property no) or at any time held or recei$ed by him in $irtue of such office in
accordance )ith the la)s rules and instructions for the time being in force.
AND 7HEREAS out of the amount of the Security +eposit herein before
specified the sum of Rs has been recei$ed A[y the 2o$ernment and
has been laced to the credit and in the name of in the 1ost 6ffice Sa$ings Bank
at and as to the balance $i&. Rs the employees hereby agrees to mo$e o$er the
same to the 2o$ernment by monthly installment of Rs commencing from the
day of !" on )hich date the first installment shall % e paid and a
like sum shall % e paid on the day of each succeeding month until the )hole sum
of Rs has been made good. And it is further agreed and declared that in the
e$ent of any of the said installments not being paid on the dates and in the
manner here in before indicated it shall b la)ful for and competent to the
2o$ernment to deduct the same from the salary of the employee until the fall
sum of Re has been made good
And it is hereby agreed and declared that all interest )hich may from time
to time accrue due and payable on the Security +eposit shall be paid td the
employee but the principal shall continue to ! e held and retained by the
2o$ernment sub5ect to the terms and conditions of this agreement and until it
shall be and become payable to the employee according to the pro$isions
hereof %t is further agreed that this indenture shall be deemed to be an agree.
meat entered into under the orders of the 1un5ab 2o$ernment for the before
mance of a public duty )ithin the meaning of Section 04 of the (ontract Act
!#0'
PRO2IDED al)ays that the Security +eposit shall be held and retain by
the 2o 7eminent upon and sub5ect to the follo)ing conditions that is t/ sayQ
.
279
9a: The employee shall )hilst he holds this office under 2o$ernment
al)ays duly performs and fulfils all and e$ery duty thereof in connection )ith the
said property in accordance )ith the la)s rules and instructions for the time
being in force and shall not at any time *uit of neglect the ser$ice of 2o$ernment
)ithout gi$ing one monthTs per$ious notice in )riting to his immediate superior.
9b: The employee shall indemnify and sa$e harmless the 2o$ernment
and his superior officers of and from all and any loss and damage in respect the
said property )hich shall or may at any time hereafter happen to or be
sustained by the 2o eminent or by any superior officer of the employee H by
from or through the neglect failure misconduct disobedience omission t r it
sol$ency of the employee or of any person ser$ing under or employed by him or
from or through the embe&&ling stealing misspending losing misapplying or
other)ise dishonesty negligently or through o$er sight of $iolence making a)ay
)ith any property or part thereof by the employee or any person )homsoe$er
)hile the employee shall continue to bold any such office as aforesaid.
9c: The employee shall be responsible to see that any property )hen
recei$ed or disbursed by him is of full measure and good *uality. 7
9d: The employee )hene$er called upon so .to do shall satisfy his
superior officers that the said property sa$e so much as may ha$e been duly
accounted for lay him is at all times intact and shall keep full true and faithful
accounts and $oucher of all property
And it is agreed that in the e$ent of any breach or default in all or my of
the conditions of this agreement the 2o$ernment may take and forfeit to itself the
)hole amount of the Security +eposit PRO2IDED that the 2o$. eminent may
instead of taking and forfeiting the )hole retain only so much of the Security
+eposit as it may in its absolute discretion deem ade*uate to compensate
reimburse or indemnify it in respect of the loss damage or incon$enience
sustained and may refund the balance to the employee but neither the
employee nor his la)ful heirs representati$es or assigns shall ha$e any right or
claim so any such refund. %t is also agreed that in the e$ent of the employee
being appointed to an office for )hich security is not re*uired or of his *uitting
the ser$ice of 2o$ernment or becoming incapable of further ser$ice or dying the
Security +o posit shall if there has been no breach or default of any of the
conditions of this agreement and if there shall be no claim or demand
outstanding against the employee in fa$our or 2o eminent be refunded and paid
to the employee or to his la)ful heirs representati$es or assigns 1ro$ided that
.
280
the 2o$ernment may in its discretion retain the Security +eposit for a further
period of three months after the employee shall ha$e so *uitted the ser$ice or
become incapable or shall ha$e died for the purpose of satisfying itself that
there has been no such breach default claim or demand as aforesaid.
PRO2IDED ne$er the less that the forfeiture or refund of the Security
+eposit shall not in any )ay affect limit or e.tinguish any remedy or relief to
)hich 2o$ernment may at any time be la)fully entitled against the employee in
respect of anything done suffered or omitted by him before or after such
forfeiture or refund and nothing herein contained shall release the employee
from any suit prosecution or proceeding to )hich he may be liable under any
la) for the time being in force in respect of anything by him at any time done or
omitted.
IN 7ITNESS 7HEREOF the said employee hath hereunto set his hand
thisQQQQQQQQQQQQday ofQQQQQQQQQQQQ!"
signed marked and deli$ered by RRRRR
on the RRRRRRRRRRRRRRRRRRRR day of
one thousand RRRRRRRRRRRRRRRRRRRR
nine hundred and RRRRRRRRRRRRRRRRR
in the presence of RRRRRRRRRRRRRRRRR
9!: RRRRRRRRRRRRRRRR
Citnesses RRRRRRRRRRRRRRRR
9': RRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRR
Signed by RRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
for and on behalf of the 2o$ernment of the
1un5ab on the RRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRR day of
RRRRRRRRRRRRRRRRRRRRRRR one thousand
nine hundred and= RRRRRRRRRRRRRRRRRRR
.
281
FOR/ S. T R 8
LSee S.T.R. 911 (+) (,).M
F86C all men by these presents that 9principal: of
9!st surety: 9'nd surety: of arc held and firmly bound unto the
2o$ernor of the 1un5ab in the sum of Rs to be paid to the said 2o$ernor his
successors or assigns or his or their certain attorney or attorneys for )hich
payment )ell and truly to be made )e bind oursel$es our heirs e.ecutors
administrators and representati$es 5ointly and e$ery t)o of us bind oursel$es our
heirs e.ecutors administrators and representati$es 5ointly and each of us binds
himself his heirs e.ecutors administrators and representati$es se$erally firmly
by these presents sealed )ith our seals dated this day of
!" and each of
us the said doth hereby for himself his heirs e.ecutors
administrators and representati$es co$enant )ith the said 2o$ernor his
successors and assigns that if any suit shall be brought touching the sub5ect
matter of this obligation or the condition hereunder )ritten in any (ourt sub5ect to
the High (ourt of 5udicature at -ahore other than the said High (ourt in its
ordinary original 5urisdiction the same shall and may at the instance of the said
2o$ernor be remo$ed into tried and determined by the said High (ourt in its
e.traordinary original 5urisdiction.
7HEREAS the abo$e bounden 7 )as on the day of
!" appointed to and no) holds and e.ercises the office of treasurer at
AND 7HEREAS by $irtue of such office the said has amongst other
duties the care charge and o$ersight of and responsibility for the safe and proper
storing and keeping in the places appointed for the custody thereof respecti$ely
of all money specie bullion coin 5e)els 2o$ernment currency and Bank notes
stamps and 2o$ernment securities of )hate$er description gold sil$er copper
lead goods stores chattels or effects stored and used at recei$ed into or
dispatched from the Treasury of or paid deposited or brought into the said
Treasury by any person or persons )homsoe$er and for any purpose or
purposes )hatsoe$er>
AND 7HEREAS the said as such treasurer as aforesaid is also
responsible that all such moneys specie bullion coin 5e)els 2o$ernment
currency and Bank notes stamps and 2o$ernment securities of )hatsoe$er
description gold sil$er copper lead goods stores chattels or effects
.
282
9hereinafter together only called Sthe said property:STare and is of full measure
and good *uality )hen recei$ed into the said Treasury and until he has duly
accounted therefore and for e$ery part thereof in manner hereinafter referred to
AND 7HEREAS the said is bound from time to time )hene$er called upon so to
do to sho) to his superior officers that the said property and e$ery part thereof
sa$e so much thereof as he has duly accounted for is at all times intact in the
places aforesaid and is also bound to attend for the purpose of discharging his
duties aforesaid at such times and places as his superior
officers may appoint> AND 7HEREAS the said is further bound to
keep true and faithful accounts of the said property and of his dealings under
)ritten orders of his superior officers there)ith respecti$ely in the form and
manner that may from time to time be prescribed under the authority of
2o$ernment and also to prepare and submit such returns and such accounts as
he may from time to time be called upon to prepare and submit> AND
7HEREAS THE bulk of the said property remains as )ell in the care charge and
custody of the Treasury 6fficer for the time
being at as of the said but as bet)een himself and the said
2o$ernor he the said is alone responsible and ans)erable therefore
and for e$ery part thereof AND 7HEREAS the responsiparty of the said
for the said property and e$ery order thereof does not cease until the same has
been duly used under the )ritten teasers aforesaid and accounted for or been
duly dispatched from the said obituary and deli$ered o$er to and a full and
complete discharge therefore ined from such persons and at such places as the
district officer of or the other person e.ercising his functions for the time being
under the sanction of the 2o$ernment of the 1un5ab may direct> AND
7HEREAS the said in consideration of his said appointment has
deli$ered to and deposited )ith and endorsed o$er to as such district officer as
aforesaid 2o$ernment securities to the e.tent of
Rs. of )hich the numbers amounts and other particulars are set forth
and specified in the schedule hereunder )ritten for the purpose of in part
securing and indemnifying the said 2o$ernor his successors and assigns against
all loss and damage )hich he or they might or may in any )ay suffer by the
reason of the said property or any part or parts thereof being in any body
consumed )asted embe&&led stolen misspent lost misapplied or other)ise
dishonestly negligently or by or through o$ersight or $iolence made a)ay or
parted )ith by himself the said
.
283
or any person acting for him in his said office during his absence or other)ise
or by any sub7treasures ser$ants clerks sircars cash7keepers potedars
coolies or other persons ser$ing under him the said or any person acting for
him in his said office as aforesaid or any other person or persons )homsoe$er
)hether in the ser$ice of 2o$ernment or other)ise> AND 7HEREAS the said
hereby ackno)ledges that he is bound by all the conditions rules and regulations
of the Subsidiary Treasury Rules and ,inancial Rules of the 2o$ernment of the
1un5ab for the time being in force and such departmental rules and orders as
may from time to time be issued by authority and may be in force and especially
)ith reference to his relations and dealings )ith and the rights of his
subordinates and his o)n subordination to his superior officers
and that it is his duty to keep himself ac*uainted at all times )ith the contents of
such Rules and such departmental rules and orders as aforesaid and all or any
alterations made from time to time therein> AND 7HEREAS THE SAID
9principal: and the as his the said !st Surety and 'nd Surety sureties in
that behalf ha$e entered into the abo$e bond in the penal sum of conditioned for
the due performance by him the said and of any person acting for him in his said
office during his absence or other)ise of the duties of the said office aforesaid
and of other the duties appertaining thereto or )hich may la)fully be re*uired of
him or them and the indemnity of the said 2o$ernor and his ser$ants against
loss from or by reason of the acts of default of the said and of all and e$ery the
persons and persons aforesaid> 8o) the condition of the abo$e )ritten bond is
such that if the said and e$ery person acting for him in his said office as
aforesaid has )hilst they respecti$ely ha$e held or e.ercised the duties of the
said office of treasurer as aforesaid al)ays duly performed and fulfilled the said
duties of the said office and other the duties aforesaid and if the said
and e$ery person acting for him in his said
office as aforesaid and shall )hilst they respecti$ely shall hold or e.ercise the
duties of the said office al)ays duly perform and fulfill all and e$ery the duties
thereof aforesaid and perform and obser$e all and e$ery the conditions rules and
regulations of the said Rules and the said departmental rules and orders and
further if the said and do and shall indemnify and sa$e
harmless the said 2o$ernor his successors and assigns the 2o$ernment of the
1un5ab and all and e$ery person or persons )ho from time to time has or ha$e
held or shall hold or e.ercise the said
.
284
office or district officer and all other ser$ants of the said 2o$ernor or the said
2o$ernment of the 1un5ab from and against all and e$ery loss and damage
)hich during the time the said or any person acting for him during his
said office as aforesaid has held e.ecuted and en5oyed the said office has
happened or been sustained or shall or may at any time or times hereafter
happen to or be sustained by the said 2o$ernor his successors or assigns the
2o$ernment of The 1un5ab ;! the said district officer for the time being or any
such ser$ant as aforesaid by from or through the meant ;! the neglect failure
misconduct disobedience omission or insol$ency of the said
or of any person acting for him in his said office as aforesaid or of any of the sub7
treasurers ser$ants clerks sircars cash7keepers potedars coolies or other
persons nominated accepted by or ser$ing under him the said or any
person acting for him in his said office as aforesaid or of any other person or
persons )homsoe$er or by from or through the consuming )asting embe&&ling
stealing misspending losing misapplying or other)ise dishonestly or
negligently or through o$ersight or $iolence making a)ay or parting )ith the said
property or any part or parts thereof by any person or persons )homsoe$er
)hilst he or the said or any person acting for him in his said
office as aforesaid had held or e.ecuted the duties of the said office or shall hold
or e.ecute the duties of the said office>
THEN this obligation shall be $oid and of no effect 6ther)ise the same
shall be and remain in lull force and $irtue
PRO2IDED AL7AYS and it is hereby agreed and declared that neither of
the said and shall be at liberty to terminate their surety
ship e.cept upon gi$ing to the district officer of the time being his or of the
2o$ernment of the 1un5ab si. calendar monthsT notice in )riting of their intention
so to do and the liability under this bond in the e$ent of any such notice being
gi$en of the surely by )hom it shall be gi$en shall be thereby determined in
respect only of acts and omissions happening after the e.piration of the said
period of si. months
PRO2IDED AL7AYS and it is hereby declared and agreed by the said
and )ith the said 2o$ernor that the 2o$ernment promissory
notes for Rs so deposited as aforesaid or such other 2o$ernment
security or securities to the same amount as the district officer for the time being
of the 2o$ernment of the
.
285
1un5ab may consent from time to time to accept and recei$e and shall
accordingly recei$e in lieu or e.change for the same and the interest thereof
respecti$ely shall be and remain )ith the said district officer for the time being or
the 2o$ernment of the 1un5ab as and for part and additional security 9o$er and
abo$e the abo$e )ritten bond: to the said 2o$ernor his successors and assigns
for the indemnity and other purposes aforesaid )ith full po)er to the said
2o$ernor his successors or assigns or his or their officer and ser$ants duly
authorised in that behalf from time to time as occasion shall re*uire to sell and
dispose of the said 2o$ernment securities or any part there of and to apply the
proceeds thereof together )ith any interest recei$able or recei$ed in respect of
such 2o$ernment securities in and to)ards the indemnity as aforesaid for the
said 2o$ernor his successors and assigns as the case may re*uire but
ne$ertheless the interest of the said 2o$ernment securities may in the meantime
be paid o$er as the same shall be realised by the said district officer for the time
being or the 2o$ernment of the 1un5ab if they shall think fit to the said
PRO2IDE AL7AYS and it is hereby e.pressly agreed and declared bet)een
and by the and the 2o$ernor that it shall be
la)ful for the said )ith
the consent of the said district officer or of other the person e.ercising his
functions for the time being under the sanction of the 2o$ernment of the 1un5ab
first had and obtained to change and substitute for the said 2o$ernment
promissory notes for Rs so deposited as aforesaid or any part
thereof or for any notes substituted therefore under the present pro$ision from
time to lime other notes of the same or other
loans of the same or create $alue )ithout in any )ay affecting the obligations of
the said bonder the liability of the said and as rule such securities as
aforesaid 1ro$ided also that should the (ommissioner of the di$ision at any
time during the period of ser$ice of the treasurer as such be of opinion 9and such
opinion shall be final: that the principal and his sureties arc unable to make good
all losses etc herein before referred to then not)ithstanding anything herein
contained to the contrary the (ommissioner shall be entitled )ithout pre5udice
to the rights of the
2o$ernor other)ise after gi$ing thirty clays notice of his intention to do so to
terminate the ser$ices of the principal. A8+ it is hereby lastly agreed and
declared by and bet)een the said 9principal: and the said 9one
surety
.
286
and 9other surety: as his the said 9principalTs: sureties and the
said 2o$ernor that in the e$ent of the death of the said
9principal: or the $acation by him of his said office of treasurer the abo$e
mentioned 2o$ernment promissory notes for Rs or any notes that
may be substituted therefore as aforesaid shall be retained and remain )ith the
said district officer for the time being for the term of si. months after the dale of
such death or such $acation as the case may be as security against any loss or
damage that may ha$e been or may thereafter be incurred by the said 2o$ernor
his successors and assigns and in respect of )hich the said 91rincipal:
and his heirs e.ecutors administrators and representati$es after his death is and
are or shall or may be liable to indemnify the 2o$ernor his successors and
assigns the 2o$ernment of the 1un5ab and all such persons as aforesaid.
PRO2IDED AL7AYS that the return at any time of the said 2o$ernment
promissory notes shall not be deemed to affect the right of the said 2o$ernor to
take proceedings upon or under the said bond against said the 91rincipal: and
9!st surety:
and 9'nd surety: or any of them in case any breach of the
conditions of the said bond shall be disco$ered after the return of the said
2o$ernment promissory notes but the responsibility of the said
9principal: and of the 9!
st
surety: and of the said
9'nd surety: shall at all times continue and the said 2o$ernor shall be fully
indemnified .against all such loss or damage as aforesaid at any time. The
schedule abo$e referred to 9TRA8S-ATE+:
.
287
FOR/ S.T.R. 9
L(See S.T.R. 911 (+) (,,)U
F86C all men by these presents that 9principal:
of 9!st surely:
9'
nd
surety: of are held and firmly bound unto
the 2o$ernor of the 1un5ab in the sum of Rs to be paid to the said 2o$ernor
his successors or assigns or his or their cartel attorney or attorneys for )hich
payment )ell and truly to be made )e bind oursel$es our heirs e.ecutors
administrators and representati$es 5ointly and e$ery t)o of us bind oursel$es our
heirs e.ecutors administrators and representati$es 5ointly and each of us bind
himself his heirs e.ecutors administrators and representati$es se$erally firmly
by these presents scaled )ith our seals dated this day of
! " and each us the said and doth hereby for himself his heirs
e.ecutors administrators and representati$es co$enant )ith the said 2o$ernor
his successors and assigns that if any suit shall be brought touching the sub5ect
matter of this obligation or the condition here7under )ritten in any (ourt sub5ect
to the High (ourt of 5udicature at -ahore other than the said High (ourt in its
ordinary original 5urisdiction the same shall and may at the instance of the said
2o$ernor be remo$ed into tried and determined by the said High (ourt in its
e.traordinary original 5urisdiction
7HEREAS the abo$e bounden )as on the day of !" appointed
to and no) holds and e.ercises the office of treasurer at >A8+
CHEREAS by $irtue of such office the said has amongst other
duties the care charge and o$er7
sight of and responsibility for the safe and proper storing and keeping in the
places appointed for the custody thereof respecti$ely of all money specie
bullion coin 5e)els 2o$ernment currency and Bank notes stamps and
2o$ernment securities of )hate$er description gold sil$er copper lead goods
stores chattels or effects stored and used at recei$ed into or dispatched from the
Treasury of or paid deposited or brought into the said Treasury by any
person or persons )homsoe$er and for any purpose or purposes )hatsoe$er >
AND 7HEREAS the said as
such treasurer as aforesaid is also responsible that all such moneys specie
bullion coin 5e)els 2o$ernment currency and bank notes stamps and
2o$ernment securities )hatsoe$er description gold sil$er copper lead goods
stores chattels or effects 9hereinafter together only called Sthe said propertyS:
.
288
arc measure and is of full and good *uality )hen recei$ed into the said Treasury
and until he has duly accounted therefore and for e$ery 1art thereof in manner
hereinafter referred to> AND 7HEREAS the said is bound from lime to time
)hene$er called upon so to do to sho) to his superior officers that the said
property and e$ery part thereof sa$e so much thereof as he has duly accounted
for is at all limes intact in the places aforesaid and is also bound to attend for the
purpose of discharging his duties aforesaid at such times and places as his
superior officers may appoint> AND 7HEREAS the said is further
hound to keep true and faithful accounts of the said property and of his dealings
under )ritten orders of his superior officers there)ith respecti$ely in the form
and manner that may from time to time prescribed under the authority of
2o$ernment and also to prepare and submit such returns and such accounts as
he may from time to time be called upon to prepare and submit> AND
7HEREAS the bulk of the said property remains as )ell in the care charge and
custody of the Treasury 6fficer for the time being at as of the said but as
bet)een himself and the said 2o$ernor he the said is alone responsible and
ans)erable thereof and for e$ery part thereof> AND 7HEREAS the
responsibility of the said for the said property and e$ery part thereof does
not cease until the same has been duly used
under the )ritten orders aforesaid and accounted for or been duly dispatched
from the said Treasury and deli$ered o$er to and a full and complete discharge
therefore obtained from such persons and at such places as the district officer of
or other the person e.ercising his functions for the lime being under the sanction
of the 2o$ernment of the 1un5ab may direct> AND 7HEREAS the said in
consideration of his said appointment has e.ecuted and registered a deed of
mortgage ducted the day of !" of the property in the said
deed of mortgage set forth and specified as collateral security for the said sum of
Rs hereby secured to the said 2o$ernor for the purpose of in part
securing and indemnifying the said
2o$ernor his successors and assigns against all loss and damage )hich he or
they might or may in any )ay suffer by reason of the said property or any part or
parts thereof being in any )ay consumed )asted embe&&led stolen misspent
lost misapplied or other)ise dishonestly negligently or by or through o$ersight
or $iolence made a )ay or parted )ith by himself the said or any person acting
for him in his said office during his absence or other)ise or by any sub7
treasures ser$ants clerks sircars cash7keepers potedars coolies or other
.
289
persons ser$ing under him the said or any person acting for him in his
said office as a foresaid or any other person or persons )homsoe$er )hether in
the ser$ice of 2o$ernment or other)ise AND 7HEREAS the said
hereby ackno)ledges
that he is bound by all the conditions rules and regulations of the Subsidiary
Treasury Rules and ,inancial Rules of the 2o$ernment of the 1un5ab for the
time being in force and such departmental rules and orders as may from time to
lime be issued by authority and may be in force and especially )ith reference to
his relations and dealings )ith and the rights of his subordinates and his o)n
subordination to his superior officers and that it is his duty to keep himself
ac*uainted at all times )ith the contents of such Rules and such departmental
rules and orders as aforesaid and all or any alterations made from time to time
therein AND 7HERE AS the said 9principal: and the said 9!st surety:
and 9'nd surety: as his the said sureties in that
behalf ha$e
entered into the abo$e bond in the penal sum of conditioned for the
due performance by him the said and of any person acting for him
in his said office during his absence or other)ise of the duties of the said office
aforesaid and of other the duties appertaining thereto or )hich may la)fully be
re*uired of him or them and the indemnity ;! the said 2o$ernor and his ser$ants
against loss from or by reasons of the acts or defaults of the said and of all
and e$ery the person and person aforesaid> 86T the condition of the abo$e
)ritten bond is such that if the said and e$ery person acting for him in his said
office as aforesaid has )hilst they respecti$ely ha$e held or e.ercised the duties
of the said office of treasurer as aforesaid al)ays duly performed and fulfilled the
said duties of the said office and other the duties aforesaid and if he the said
and e$ery person acting for him in his said office as aforesaid shall )hile they
respecti$ely shall hold or e.ercise the duties of the said office al)ays duly
perform and fulfill all and e$ery the duties thereof
aforesaid and perform and obser$e all and e$ery the conditions rules and
regulations of the said Rules and the said departmental rules and orders
and further of the said and do and shall indemnify and sa$e
harmless the said 2o$ernor his successors and assigns the 2o$ernment of the
1un5ab and all and e$ery person or persons )ho from time to time has or ha$e
held or shall hold or e.ercise the said office of district officer and all other
ser$ants of the said 2o$ernor or the said 2o$ernment of the 1un5ab from and
.
290
against a all and e$ery loss and damage )hich during the time the said
or any person acting for him during his said office as aforesaid has held
e.ecuted and en5oyed the said office has
happened or been sustained or shall or may at any times or time hereafter
happen to or be sustained by the said 2o$ernor his successors or assigns the
2o$ernment of the 1un5ab or the said district officer for the time or any such
ser$ant as aforesaid by from or through the means of the neglect failure
misconduct disobedience omission or insol$ency or the said or of any person
acting for him in his said office as aforesaid or of any of the sub treasurers
ser$ants clerks sircars cash7keepers potedars coolies or other poisons
nominated accepted by or ser$ing under him the said or any person acting for
him in his said office as aforesaid ;! of any other person ;! persons
)homsoe$er or by from or through the consuming )ashing embe&&ling
stealing misspending losing misapplying or other)ise dishonestly or
negligently or through o$ersight or $iolence making a)ay or parting )ith the said
property or any part or parts thereof by any
person or persons )homsoe$er )hilst he or the said or any person
acting for him in his said office as aforesaid has held or e.ecuted the duties of
the said office or shall hold or e.ecute the duties of the said office> Then this
obligation shall be $oid and of no effect. 6ther)ise the same shall be and remain
in lull force and $irtue 1ro$ided al)ays and it is hereby agreed and declared that
either of
them in said and shall be at libel lay to eliminable
then surety ship e.cept upon gi$ing to the district 6fficer for the time being of
the 2o$ernment of the 1un5ab si. calendar monthsT notice in )riting of his or
their intention so to do and the liability under this bond in the e$ent of any such
notice being gi$en of the surely by )hom it shall be gi$en shall be thereby
determined in respect only of acts and omissions happening after the e.piration
of the said period of si. months 1ro$ided al)ays and it is hereby declared and
agreed by the said and )ith the said 2o$ernor that the property mailbags as
collateral security for the said sum of Rs hereby secured and e$ery part
thereof shall be and remain as and for pail and additional security 9o$er and
abo$e the abo$e )ritten bond to the said 2o$ernor his successions and assigns
for the indemnity and other purposes aforesaid )ith full po)er to the said
2o$ernor his successors or assigns or his or their officers and ser$ants duly
authorised in that behalf from time to time as occasion shall re*uire to sell and
.
291
depose of the said property or any part thereof and to apply Yhe proceeds
thereof in and to)ards the indemnity as aforesaid of the 2o$ernor his
successors and assigns as the case may re*uire 1ro$ided also that should the
(ommissioner of the di$ision at any lime during the period of ser$ice ol the
Treasurer as such be of opinion 9and such opinion shall be final: that the
principal and his sureties are unable to make good all losses etc herein before
referred to then not)ithstanding anything herein contained to the contrary the
(ommissioner shall be entitled )ithout pre5udice to the rights of the 2o$ernor
other)ise after gi$ing thirty daysT notice of his intention to do so to terminate the
ser$ices of the principal And it is hereby lastly agreed and declared by an
bet)een the said 91rincipal: and the said 9one surety: and 9other surety: as
his the said 9principalTs: sureties and the said 2o$ernor that in the e$ent of
the death of the said 91rincipal: or the $acation by him of his said office of
treasurer the abo$e7mentioned mortgage deed shall not be at once cancelled
and returned to him but shall be retained and remain )ith the said district
officer for the time being for the term of si. months after the date of such death
or such $acation as the case may be as security against any loss or damage that
may ha$e been or may thereafter be incurred by the said 2o$ernor his
successors and in respect of )hich the said 91rincipal: and his heirs E.ecutors
administrators and representati$es after his death is and are or shall or may be
liable to indemnity the 2o$ernor his successors and assigns the 2o$ernment of
the 1un5ab and all such persons aforesaid. 1ro$ided al)ays that the cancellation
or return at any time of the
said mortgage7deed shall not be deemed to affect the right of the said 2o$ernor
to take proceedings upon or under the said bond against the said 91rincipal: and
9!st surety: and 9'nd surety: or any of them in case any breach of the conditions
of the said bond shall be disco$ered after the return of the said mortgage7deed
but the responsibility of the said 91rincipal: and of the said
9!st surety: and of the said 9'nd surety: shall at all times continue and the said
2o$ernor shall be fully indemnified against all such loss or damage as aforesaid
at any time.
The schedule aove referred to,
9Translated:
.
292
FOR/S.T.R. 1>
LSee S.T.R. 9J 1 (+)N
DEED OF /ORT#A#E AS COLLATERAL SECURITY
THIS INDENTURE made theQQQQQQQday ofQQQ!" bet)een
QQQQQQQQ son of QQQQQQQQQQQQcaste
QQQQQQQQQQQQQresident of QQQQQhereinafter called Sthe
mortgagorS of the one part and the 2o$ernor of the 1un5ab 9hereinafter called
Sthe mortgageS: of the other part
7HEREAS the mortgagor )as on the QQQQQQQQQQQday of
QQQQ!" appointed to and no) holds and e.ercises the office of treasurer at
QQQQQQQQQQQAND 7HEREAS the mortgagor in consideration of the
said appointment and for the purpose of in part securing and indemnifying the
mortgage his successors and assigns and all the superior officers of the
mortgagor against all loss and damage )hich he or they may in any )ay suffer
by reason of the neglect of duty )aste or embe&&lement or other)ise of any
property or part or parts thereof in charge of or in the care and custody of the
mortgagor or any person acting for him or nominated or accepted by or ser$ing
under him and of gi$ing effect to the bond of e$en date e.ecuted by him has
agreed to con$ey by )ay of mortgage the here determents and premises
described in the schedule hereinto anne.ed to the mortgage. NO7 THIS
INDENTURE 7ITNESSETH that in pursuance of the said agreement and in
consideration of his said appointment as treasurer the mortgagor doth hereby
grant con$ey and assign unto the mortgage his successors and assigns all those
hereditaments and premises situated in QQQQQmore particularly described
and mentioned in the schedule and delineated in the map or plan hereunto
anne.ed respecti$ely together )ith all casements rights and things appurtenant
or reputed appurtenant thereto and all deeds pastas and instruments of title
relating hereto and all the estate right title interest claim and demand )hatsoe$er
of him the mortgagor into and upon the said hereditaments and premises and
e$ery part thereof TO HA2E AND TO HOLD the same unto and to the use of the
mortgage his successors and assigns for e$er sub5ect to the pro$iso for
redemption hereinafter contained PRO2IDED AL7AYS and it is hereby
declared and it is true intent and meaning of these presents and of the said
parties hereto that if the mortgagor shall )hilst he shall hold the said office or
treasurer al)ays duty perform and fulfill all the duties and obligations thereof as
set forth in the bond of e$en date hereinbefore specified and also if the
.
293
mortgagor his heirs and legal representati$es )ill pay and make good to the
mortgage his successors and assigns and to the superior officers of the
mortgagor all losses and damages )hich he or they may ha$e sustained or
incurred in conse*uence of the failure of the mortgagor to perform and fulfill all
the duties and obligations as set7forth in the said bond of e$en date then 9but
sub5ect al)ays to the pro$iso hereinafter contained: the mortgage shall and )ill
at the re*uest and cost of the mortgagor his heirs or legal representati$es
reco$ery and reassign the said here7determents and premises hereby granted
unto the mortgagor his heirs or legal representati$es as he or they shall direct
A8+ in the meantime and until default shall be made by the mortgagor in the
due performance of his duties as aforesaid the mortgagor his heirs and legal
representati$es shall continue in possession and receipt of the rents and profits
of the said hereditaments and premises AND THE /ORT#A#OR doth hereby
for himself his heirs legal representati$es and assigns co$enant )ith the
mortgage his successor and assigns that he the mortgagor no) hath good right
to grant the hereditaments and premises hereby granted or e.pressed so to be
unto and to the use of the mortgage his successors and assigns in manner
aforesaid and that free from encumbrances and the mortgagor doth hereby for
himself his heirs legal representati$es and assigns co$enant )ith the mortgage
his successors and assigns that )homsoe$er in e.ercise of the po)ers
hereinafter reser$ed to the
mortgage his successors and assigns sale shall be made of the said here7
determents and premises hereby granted or e.pressed so to be or any part
thereof the mortgage his successors and assigns and any other person or
persons )ho may purchase the same their heirs legal representati$es and
assigns shall and may at all times thenceforth *uietly possess and en5oy the
same and recei$e the rents and profits thereof )ithout any la)ful e$iction
interruption claim demand )hatsoe$er from or by the mortgagor or any person
rightfully claiming from under or in trust for him and that free from in cumbrances
AND FURTHER that he the mortgagor and all other persons ha$ing or la)fully or
e*uitably claiming any estate or interest in
the said hereditaments and premises or any part there of shall and )ill from time
to time and at all times here after his or their o)n cost during the continuance of
this security and after)ards at the cost of the person or persons re*uiring the
same do and e.ecute or cause to be done or e.ecuted all such acts deed and
things for further and more perfectly assuring said hereditaments and premises
.
294
unto and to the use of the mortgage his successors and assigns and other
persons aforesaid in manner aforesaid as shall or may be reasonably re*uired
AND ITS HEREBY A#REED AND DECLARED and the true intent and meaning
of the parties here to is that if default shall be made by the mortgagor in the due
performance of his duties in such office or employment as aforesaid or in making
good the damages losses costs charges and e.penses hereinbefore mentioned
and contained or any part thereof respecti$ely then and in such case and
immediately there upon or at any time thereafter or from time to time as occasion
shall re*uire it shall be la)ful for the mortgage his successors or assigns or his
or their 6fficers or ser$ants duly authorised in that behalf and not)ithstanding
the dissent or opposition of the mortgagor his heirs or legal representati$es to
enter into and upon and 9)hether in or out of possession: to
make the sale and absolutely dispose of the said hereditaments and premises
hereby granted or e.pressed so to be or any part there of by public auction or
pri$ate contract and for such price or prices as to the mortgage his successors or
assigns shall appear reasonable )ith liberty to buy in the same or any part there
of and for effectuating any such sale it shall be la)ful for the mortgage his
successors or assigns to do make and enter into all necessary acts deed
con$eyances and assurances )hatsoe$er A8+ it is hereby further declared by
and bet)een the parties to these presents that such acts deeds con$eyances
and assurances done made or e.ecuted under or by $irtue of these presents
shall be good $alid and effectual )hether the mortgagor his heirs or legal
representati$e shall not 5oin therein or assent there to and shall bind the
mortgagor his heirs or legal representati$e and all other persons claiming under
him or them AND IT IS HEREBY FURTHER DECLARED THAT the po)er of
sale hereinbefore contained shall and may be e.ercised and that all things to be
done in pursuance there of shall be good $alid and
binding not )ithstanding that no degree of any court of la) or e*uity for barring
or foreclosing the e*uity of or redemption of the mortgagor his heirs or legal
reprehensi$e shall ha$e been pre$iously obtained but this po)er of sale is gi$en
in addition to the ordinary remedies of foreclosure 9and other)ise: A8+ that the
receipt in )riting of the QQQQQQQ for the time being for all moneys to arise
from any such sale or sales shall be good and sufficient discharge to the persons
paying the same and shall e.onerate such persons from all responsibility in
respect of the application or non7application of the same nor shall he or they be
bound to en*uire )hether the sale )as regular or authorised under these
.
295
presents. PRO2IDED AL7AYS and it is hereby agreed and declared by and
bet)een the mortgagor and the mortgage that on the $acation by the mortgagor
of his said 6ffice of treasurer as aforesaid the abo$ementioned here7diamantes
and premises shall not be at once reco$ered to him heirs or legal representati$es
but shall be and remain mortgaged )ith the mortgage for the term of si. months
as security any loss that may ha$e been incurred by the mortgage o)ing to the
neglect or default ha$e been disco$ered and until after the $acation of his
appointment by the mortgagor PRO2IDED al)ays that the re7con$eyance at any
time of the hereditaments and premises shall not be deemed to effect the right of
the mortgage to take proceedings against the mortgagor in case any breach of
the conditions set forth in this deed and of the said bond of e$en date shall be
disco$ered after the re7con$eyance of the said hereditaments and premises IN
7ITNESS 7HEREOF the parties to these presents ha$e hereunto set and
subscribed their hands and seals on the date hereinafter mentioned respecti$ely
Signed sealed and deli$ered by the said on the day
of in the presence of Citnesses Signed sealed and deli$ered by
QQQQQQQQ (ollector or +eputy (ommissioner or
QQQQ +istrict on behalf of the 2o$ernor of the 1un5abQQQ this
Q QQQ Q QQ Q 7day of !"
.
296
FOR/ S. T R 11
LSee %o c +e1oA S. TR. 9.11 (+) )
FOR/ I OF SECURITY BOND
KNO7 all men by these presents that QQ77Q7QQQQ a firm carrying
on business in partnership and registered )ith the Registrar of ,irms -ahore on
the QQQQQQQ composed and consisting of QQQQQ son of 7QQ
9hereinafter themsel$es their heirs e.ecutors administrators and
representati$es sa$e )here the conte.t docs not so admit con5uncti$ely referred
to a as the obligors: are 5ointly and se$erally held and firmly bound to the
2o$ernor of the 1un5ab his successors in 6ffice and assigns or his attorney or
attorneys 9hereinafter referred to as 2o$ernment in the sum of Rs
QQQQQQQ 9Rupees QQ77Q: for )hich sum the obligors do bind
themsel$es 5ointly and se$erally and firmly by these presents sealed )ith our
seal this QQQQQQQ day of QQQQQ !" and each of them the said
obligors does hereby for himself his heirs administrators and representati$es
co$enant )ith 2o$ernment that if any suit shall be brought touching the sub5ect
matter of this obligation or the condition hereunder )ritten in any (ourt sub5ect to
the High (ourt of Judicature at -ahore other than the said High (ourt in its
ordinary original 5urisdiction the same shall and may at the instance of
2o$ernment be remo$ed into tried and determined by the said High (ourt in this
e.traordinary original 5urisdiction. 7HEREAS the obligors )ere on the QQ.QQ
day ofQQQ7!"
appointed to and no) hold and e.ercise the 6ffice of the +i$isional Treasurer at
QQQQQQQQQQQQQQQ and )hereas by $irtue of such office the
obligors ha$e amongst other duties the care charge and o$ersight of any
responsibility for the safe and proper storing and keeping in the places appointed
for the custody thereof respecti$ely of all money specie bullion coin 5e)els
2o$ernment Securities of )hate$er description gold sil$er copper lead goods
stores chattels or effects stores and used at recei$ed into or dispatched from the
Treasuries or Sub7Treasuries of the -ahore +i$ision or paid deposited or brought
into the said Treasury by any person or persons )hom so e$er and for any
purpose or purposes )hatsoe$er an )hereas the obligors as such treasurers as
aforesaid are also responsible the all such moneys specie bullion coin 5e)els
2o$ernment (urrency an. Bank 8otes stamps and 2o$ernment Securities of
)hatsoe$er description gold sil$er copper lead goods stores chattels or
.
297
effects 9hereinafter together called the said property: are and is of full measure
and good *uality )hen recei$ed into the said Treasuries and Sub7Treasuries and
until they na$e duly accounted therefore and for e$ery part thereof in manner
hereinafter referred to any )hereas the obligors arc bound from time to time
)hene$er called upon so to do to sho) to their superior 6fficers that the said
property and e$ery part thereof sa$e so much thereof as they ha$e duly
accounted for is at all times intact in the places aforesaid and arc also bound to
attend for the purpose of discharging their duties aforesaid at such times and
places as their superior 6fficers may appoint and )hereas the obligors are
further bound to keep true and faithful accounts of the said property and of their
dealings under )ritten orders of their superior 6fficers there )ith respecti$ely in
the form and manner that may from time to time be prescribed under the
authority of 2o$ernment and also to prepare and submit such returns and such
accounts as they may from time to time be called upon to prepare and submit
and )hereas the bulk of the said property remains as )ell in the care charge
and custody of the Treasury and Sub7Treasury 6fficers for the time being in the
-ahore +i$ision as of the obligors but as bet)een themsel$es and 2o$ernment
the obligors are alone responsible and ans)erable> therefore and for e$ery part
thereof and )hereas the responsibility of the obligors for the said property and
e$ery part hereof does not cease until the same has been duly used under the
)ritten orders aforesaid and accounted for or been duly dispatched from the said
Treasuries and Sub7Treasuries and deli$ered o$er to and a full and complete
discharge therefore obtained from such persons and as such places as the
district 6fficer of the -ahore +i$ision or other the persons e.ercising their
functions for the time being under the sanction of 2o$ernment may direct and
)hereas the obligors in consideration of their said appointment ha$e deli$ered to
and deposited )ith and endorsed o$er to the +eputy (ommissioner -ahore as
one of such of descried officer as aforesaid 2o$ernment Securities to the face
$alue of Rs QQQQ of )hich the number amounts and other particulars are set
forth and specified in the Schedule here under )ritten or )hich may from time to
time be specified in the schedule to be
substituted and registered under orders of the district officers for the time being
of the 2o$ernment of the 1un5ab for the purpose of in part securing and
indemnifying the 2o$ernment against all loss and damage )hich he might or
may in any )ay suffer by reason of the properly aforesaid or any part or parts
thereof being in any )ay consumed )asted embe&&led stolen misspent lost
.
298
misapplied or other)ise dishonestly negligently or by or through o$ersight or
$iolence made a)ay or parted )ith by themsel$es the obligors or any person
acting for them in their said 6ffice during their absence or other)ise or by any
Sub7Treasuries ser$ants clerks sircars cash keepers potedar colors or other
persons ser$ing under them the obligors or
any person acting for them in their said 6ffice as aforesaid or any other person
or persons )homsoe$er )hether in the ser$ice of 2o$ernment ors other)ise and
)hereas the obligors hereby ackno)ledge that they are bound by all the
conditions rules and regulations of the Subsidiary Treasury Rules and ,inancial
Rules of the 2o$ernment of the 1un5ab for the time being in force and such
departmental rules and orders as may from time to time be issued by authority
and may be in force and especially )ith reference to their relations and dealings
)ith and the rights of their subordinates and their o)n subordination to their
superior 6fficers and that it is their duty to keep themsel$es ac*uainted at all
times )ith the contents of such code and such departmental rules and orders as
aforesaid and all or any
alteration made from time to time therein and )hereas the 2o$ernor of the
1un5ab has agreed at the re*uest of the obligors not to insist on sureties so long
as the annual $aluation of the security deposited as aforesaid and cash and
property mortgaged by )ay of collateral security shall to the satisfaction of the
+istrict 6fficers aforesaid be of a $alue of not less than RsQQQQQ 9Rupees 7
QQQQQ:. 86C the condition of the abo$e )ritten bond is such that if the
obligors and e$ery person acting for them in their said 6ffice as a foresaid ha$e
)hilst they respecti$ely ha$e held or e.ercised the duties of the said 6ffice of
treasurer as aforesaid al)ays duly performed and fulfilled the said duties of the
said 6ffice and other duties aforesaid and if they the obligors and e$ery person
acting for them in their said 6fficer as aforesaid shall )hilst they respecti$ely
ha$e held or e.ercised the duties of the said 6ffice of Treasurer as aforesaid
al)ays duly performed and fulfilled the said duties
of the said office an other duties as or said and if they the obligors and e$ery
person acting for them in their said office as aforesaid shall )hilst they
respecti$ely shall hold or e.ercise the duties of said office al)ays duly perform
and fulfill all and e$ery duties thereof aforesaid and perform and obser$e all and
e$ery the conditions rules regulation in the said departmental rules and orders
and further if the obligors do and shall indemnify and sa$e harmless the
2o$ernment of the 1un5ab and all district officers and all other ser$ants of other
.
299
said 2o$ernment from and against all and e$ery loss and damage )hich during
the time the obligors or any person acting for them during their tenure of office as
aforesaid has happened or been sustained or shall or may at any time or times
hereafter happened to or be sustained by the said
2o$ernment or the said district officer for the time being or any such ser$ant as
aforesaid by form or through the neglect failure misconduct disobedience
omission or insol$ency of the obligors or any of them or of any person acting for
them it their said office as aforesaid or of any of the sub7treasurers ser$ants
clerks sircars cash keepers potedars coolies or other persons nominated
accepted by or ser$ing under the obligors or any person acting for them in their
said officer as aforesaid or of any other person or persons or by form of through
the consuming )asting embe&&ling stealing misspending losing misapplying
or other)ise dishonestly or negligently or through o$er sight or $iolence making
a)ay or paring )ith the said property or any part or thereof by any person or
persons )hosoe$er )histler or the obligors or any persons acting for them in
their said office as aforesaid ha$e held or e.ecuted the duties of the said office
or shall hold or e.ecute the duties of the said office then this obligation shall be
$oid and of no effect other)ise the same shall be and remain in fall force and
$irtue.
1ro$ided al)ays and it is hereby further declared and agreed by the
obligors )ith 2o$ernment.
9!: That the 2o$ernment securities so deposited as aforesaid or such
other 2o$ernment security or securities to the same amount as the district officer
for the time being of the said 2o$ernment may consent from time to time to
accept and recei$e in lieu or e.change for the same and the interest thereon
respecti$ely shall be and remain )ith the said district officer for the time being
and the said 2o$ernment as and for part and additional security 9o$er and abo$e
the abo$e the abo$e )ritten bond: to 2o$ernment for the indemnity and other
purposes aforesaid )ith full po)er to 2o$ernment or its officers and ser$ants
duly authorised in that behalf from time to time as occasion shall re*uire to sell
and dispose of the said 2o$ernment securities or any part thereof and to apply
the proceeds thereof together )ith any interest recei$able or recei$ed in respect
or such 2o$ernment as the case may re*uire but ne$ertheless the interest on
the said 2o$ernment securities may in the meantime be paid o$er as the same
shall be reali&ed by the said district officer for the time being of 2o$ernment if he
or it shall think fit to the obligors>
.
300
9': That it shall be la)ful for the obligors )ith the consent in )riting of
the 2o$ernment first had and obtained to charge and substitute for the said
2o$ernment securities so deposited as aforesaid or any part thereof or for any
securities substituted thereof under the present pro$ision from time to time other
2o$ernment Securities of the same or other species of the same or greater
$alue )ithout in any )ay affecting the obligations of the said bond and the
conditions herein contained shall apply to such substituted securities and
pro$ided also that should the (ommissioner of the +i$ision at any time during
the period of ser$ice of the treasurer as such be of opinion 9and such opinion
shall be final: that the obligors are unable to make good all losses etc
hereinbefore feed referred to the not)ithstanding anything herein contained to
the contrary the (ommissioner shall be entitled )ithout pre5udiced to the rights of
2o$ernment other)ise after gi$ing /; days notice of the intention to do so to
terminate the ser$ices of the oblige>
9/: That in the e$ent of the death of any of the persons aforesaid
referred to herein as the obligors the $acation by them or any of them of their
said office of treasurer then )ithout pre5udice to the rights of 2o$ernment
other)ise the mentioned abo$e 2o$ernment securities or any securities that
may be substituted therefore for the time being for the term of si. months date of
such death or such $acation as the case may be as security by 2o$ernment and
in respect of )hich the obligors or the heirs e.ecutors administrators and
representati$es thereof or of any one of them after his death shall or may be
liable to indemnify 2o$ernment and all such persons as aforesaid> and
94: That the return at any time of the said 2o$ernment securities shall
not be deemed to affect the right of 2o$ernment to take proceedings upon or
under the said bond against the obligors in case any breach of the conditions of
the said bond shall be disco$ered after the return of the said 2o$ernment
securities but the responsibility of the obligors shall at all times continue and
2o$ernment shall be fully indemnified against all such or damage etc as
aforesaid at any time.
.
301
THE SCHEDULE
(A+o$e re'erre? o)
9!: RRRRRRRRRRRRRRRRRRRRRRRRRR.
9': RRRRRRRRRRRRRRRRRRRRRRRRRR.
9/: RRRRRRRRRRRRRRRRRRRRRRRRRR.
94: RRRRRRRRRRRRRRRRRRRRRRRRRR.
9<: RRRRRRRRRRRRRRRRRRRRRRRRRR.
for themsel$es their heirs etc and the firm of>
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRaforesaid
%n the presence of=
Citness 8o. 9!:
6ccupation
Address
,itness 8o. 9':
6ccupation
Address
Signed by=
for the 2o$ernor of the 1un5ab.
(ollector +eputy (ommissioner
+istrict
This day of !"
(ollectorA+eputy (ommissioner.
.
302
FOR/ S.T.R. NO 16.
See %oe +e1oA S.T R. NO. 9.11. (+)U
FOR/ II OF SECURITY BOND
KNO7 all men by these presents that )e as firm carrying on
business in partnership and registered )ith the Registrar of ,inns -ahore on
the .composed and consisting of sons of 9hereinafter themsel$es their
heirs e.ecutors administrators and representati$es sa$e )here the conte.t
does not so admit con5uncti$ely referred to as the obligors: arc 5ointly and
se$erally held and firmly bound to the 2o$ernor of the 1un5ab his successor in
office and assigns or his
attorney or attorneys 9hereinafter referred to as 2o$ernment: in the sum of Rs.
9Rupees :for )hich sum the obligors do bind themsel$es 5ointly and
se$erally and firmly by these presents scaled )ith our this day of !" and
each of them the said obligors does hereby for himself his heirs administrators
and representati$es co$enant )ith 2o$ernment that if any suit shall be brought
touching the sub5ect matter of this obligation or the condition hereunder )ritten in
any (ourt sub5ect to the High (ourt of 5udicature at -ahore other than the said
High (ourt in
its ordinary original 5urisdiction the case shall and may at the instance of
2o$ernment be remo$ed into tried and determined by the said High (ourt in its
e.traordinary 6riginal 5urisdiction. 7HEREAS the obligors )ere on the day
of !" appointed to and do hold and e.ercise the office of the +i$isional
Treasurers of the -ahore +i$ision and )hereas by $irtue of such office the
obligors ha$e amongst other duties the care charge and o$ersight of and
responsibility for the safe and proper storing and keeping in the places appointed
for the custody thereof respecti$ely of all money specie bullion coin
5e)els 2o$ernment currency and Bank notes stamps and 2o$ernment
securities of )hate$er description gold sli$er copper lead goods stores
chatters or effect stored and used at recei$ed into a dispatched from the
Treasuries and Sub7Treasuries of the -ahore +i$ision or paid
deposited or brought into the said Treasury by any person or persons
)homsoe$er and for any purpose or purposes )hatsoe$er and )hereas the
obligors as such treasurer as aforesaid are also responsible that all such
moneys specie bullion coin 5e)els 2o$ernment (urrency and Bank notes
stamps and 2o$ernment securities of )hatsoe$er description gold sil$er
.
303
copper lead goods stores chattels or effects 9hereinafter together called Sthe
said propertyS are and is of full measure and good *uality )hen recei$ed into the
said Treasuries and Sub7Treasuries and until they ha$e duly accounted
therefore and for e$ery part thereof in manner hereinafter referred to and
)hereas the obligors arc bound from lime to lime )hene$er called upon so to do
to sho) to their superior officers that the said property and e$ery part thereof
sa$e so much thereof as they ha$e duly accounted for is at all times intact in the
places aforesaid and are also bound to attend for the purpose of discharging
their duties aforesaid at such times and places
as their superior officers may appoint and )hereas the obligors are further
bound to keep true and faithful accounts of the said property and of their
dealings under )ritten orders of their superior officers there)ith respecti$ely in
the form and manner that may from lime to time be prescribed under the
authority of 2o$ernment and also to prepare and submit such returns and such
accounts as they may from time to time be called upon to prepare and submit
and )hereas the bulk of the said property remains as )ell in the care charge and
custody of the Treasury and Sub7Treasury 6fficers for the time being in the
-ahore +i$ision as of the obligors but as bet)een
themsel$es and the 2o$ernment the obligors are alone responsible and
ans)erable therefore and for e$ery part thereof and )hereas the responsibility
of the obligors for the said property and e$ery part thereof docs not cease until
the same has been duly used under the )ritten orders aforesaid and accounted
for or been duly dispatched from the said Treasuries and Sub7Treasuries and
deli$ered o$er to and a full and complete discharge there for obtained from such
persons and at such places as the district officers of the -ahore +i$ision or other
the person e.ercising their functions for the time being under the sanction of
2o$ernment may direct and )hereas
the obligors in consideration of their said appointment ha$e deposited Rs. in
2o$ernment 1romissory notes and on or about the dates of these presents ha$e
or )ill ha$e e.ecuted and registered a deed of mortgage of the property and in
said deed of mortgage set forth and specified as collateral security for the said
sum of Rs. 9 : hereby secured to 2o$ernment for the purpose of in
part securing and indemnifying 2o$ernment against all loss and damage )hich
he might or may in any )ay suffer by reason of the said property aforesaid or
any part or parts thereof being in any )ay consumed )asted embe&&led
stolen misspent lost misapplied or other)ise dishonestly negligently or by or
.
304
through o$ersight or $iolence made a)ay or parted )ith by themsel$es the
obligors or any person acting for them in their said office during their absence or
other)ise or by any sub7treasurers ser$ants clerks sircars cash7keepers
potedars collies or other persons ser$ing under them the obligors or any person
acting for them in their said office as aforesaid or any other person or persons
)homsoe$er )hether in the ser$ice of 2o$ernment or other)ise and )hereas
the obligors hereby ackno)ledge that they are bound by all the conditions rules
and regulations of the Subsidiary Treasury Rules and the ,inancial Rules of the
2o$ernment of the 1un5ab for the time being in force and such departmental
rules and orders as may from time to time be issued by authority and may be in
force and especially )ith reference to their relations and dealings )ith and the
rights of their subordinates and their o)n subordination to then
superior officers and that it is their duty to keep themsel$es ac*uainted at all
times )ith the contents of such Rules and such departmental rules and orders
aforesaid and all or any alterations or additions made from time to time therein
and )hereas 2o$ernment has agreed at the re*uest of the obligors not to insist
on sureties so long as the annual $aluation of the security deposited as
aforesaid and cash and property mortgaged by )ay of collateral security shall to
the satisfaction of the +istrict 6fficers afore7 said be of a $alue of not less than
Rs 9Rupees. 86C the conditions of the abo$e )ritten bond is such that if
the obligors and e$ery person acting for them in their said office as aforesaid
ha$e )hilst they respecti$ely ha$e held or e.ercised the duties of the said office
of +i$isional Treasurers as aforesaid al)ays duly performed and fulfilled the said
duties of the said office and other duties aforesaid and if they the obligors and
e$ery person acting for them in their said office
as aforesaid shall )hilst they respecti$ely 7shall hold or e.ercise the duties of the
said office al)ays duly perform and fulfill all and e$ery the duties thereof
aforesaid and perform and obser$e all and e$ery the conditions rules regulations
of the said Rules and the said departmental rules and orders and further if the
obligors do and shall indemnify and sa$e harmless 2o$ernment and all district
officers and all other ser$ants of 2o$ernment from and against all and e$ery loss
and damage )hich during the time the obligors or any person acting for them
during their tenure of office as aforesaid has happened or been sustained or
shall or may at any time or time thereafter happen to or be sustained by
2o$ernment or the said district officers for the time being or any such ser$ants
as aforesaid by from or through the neglect failure misconduct disobedience
.
305
omission or in sol$ency of the obligors or any of them or of any person acting for
them in their said office as aforesaid or of any of the sub7treasurers ser$ants
clerks7sircars cash keepers potedars coolies or other persons nominated
accepted by or ser$ing under the obligors or any person acting for them in their
said office as aforesaid or of any other person or persons or by from or through
the consuming )asting embe&&ling stealing misspending losing misapplying
or other)ise dishonestly or negligently or through o$er7sight or $iolence making
a)ay or parting )ith the said property or any part or parts thereof by any person
or persons )homsoe$er )hilst he or the obligors or any person acting for them in
their said office as aforesaid ha$e held or e.ecuted the duties of the said office
or shall hold or e.ecute the duties of the said office then this obligation shall be
$oid and of no effect other)ise the same shall be and remain in full force and
$irtue
PRO2IDED al)ays and it is hereby declared and agreed by the obligors
)ith 2o$ernment= Q
9!: that the property mortgaged as collateral security for the said sum
of Rs. 77777777777777 hereby secured and $ery part thereof shall be and remain7 as
and for part and additional security 9o$er and abo$e the abo$e )ritten bond: to
2o$ernment for the indemnity and other purpose aforesaid )ith full po)er to
2o$ernment or its officers and ser$ants duly authori&ed in that behalf from time
to time as occasion shall re*uire to sell and dispose of the said property or any
part thereof and to apply the proceeds thereof in and to)ards the indemnity as
aforesaid for 2o$ernment as the case may re*uire>
9': that should the (ommissioner of the +i$ision at any time during the
period of ser$ice of the +i$isional Treasurers as such be of opinion 9and such
opinion shall be final: that the obligors are unable to make good all losses etc.
hereinbefore referred to them not)ithstanding anything herein contained to the
contrary the (ommissioner shall be entitled )ithout pre5udice to the rights of
2o$ernment other)ise after gi$ing /; days notice of his intention to do so to
terminate the ser$ices of the obligors>
9/: that in the e$ent of the dissolution of the said firm of the obligors or the
$acation by them or any of them of their said office of +i$isional Treasurers then
)ithout pre5udice to the rights of 2o$ernment other)ise the abo$e mentioned
mortgage deed shall not be at once cancelled and returned to them but shall be
retain and remain )ith the said district officer for the time being for the term of si.
months after the date of such dissolution )hether by death or other)ise on such
.
306
$acation as the case may be as security against any loss or damage that may
ha$e been or may thereafter be incurred by 2o$ernment and in respect of )hich
the obligors are of shall or may be liable to indemnify 2o$ernment and all such
persons as aforesaid> and
94: that the cancellation or return at any time the said: mortgaged deed
shall not be deemed to affect the light of 2o$ernment tal 1roceedings upon or
under the said bond against the obligors in case any breach or the conditions of
the said bond shall be disco$ered after the return of the said mortgage deed but
the responsibility of the obligors shall at all times continue and 2o$ernment shall
be fully indemnified against all such loss or damage as aforesaid at any time
THE SCHEDULE
(!+o$e re'erre? o)
.
307
IN 7ITNESS 7HEREOF the 6bligors ha$e7hereunto set an subscribed
their hand and seals on the day of the month and year first abo$e mentioned and
2o$ernment through its officer duly appointed on the date hereinafter
mentioned=
SI#NED. SEALED AND DELI2ERED
by= 8ame of the Signatures=
9!: 7777777777777777777777777777777
9': 7777777777777777777777777777777
9/: 7777777777777777777777777777777
94: 7777777777777777777777777777777
9<: 7777777777777777777777777777777
for themsel$es their heirs etc. and the firm of=
Aforesaid
%n the presence of=
Citness 8o. 9!:
6ccupation
Address.
Citness 8o. 9':
6ccupation
Address.
Signed by=
(ollector +eputy (ommissioner ,or the 2o$ernor of the 1un5ab.
+istrict
This day of !" (ollectorA+eputy (ommissioner.
.
308
FOR/ S.T.R. No. 19
LSee S.T.R. 9.1: 9 18 (1). <.6; !%? <.:9 (c).M
9Slip to be placed in each bag of coin:.
8ame of Treasury.
+escription of coin.
8umber of pieces.
(ounted by.
E.amined by.
+ate. Signature
8ote= The Signature J% foot should be that of the treasurer or other officer
to )hom the coin testers and e.aminers are subordinate.
.
309
FOR/S S.T.R. No. 1:
LSee S.T.R 9.1:. 9J8 (6) <.99 !%? <:9 (c)M
9,oolscap !6 mo. si&e:
Slip to be attached to bundle of notes.
1acket 8o. 777777777777777777777777777777 of Rs. 777777777777777777777777777777 notes
(ontaining 77777777777777777777777777777777777 pieces 777777777777777777777777777777777777
(ounted by 7777777777777777777777777777777777777
9,ull 8ame:
.
310
For& S.T.R. 1<
LSee S.T.R. 9.18 (<) !%? (;).M
Tre!0)rer ,0 D!,1" B!1!%ce S(ee.
D!eTTTTTTTTTTTTTTTTTT19.
Balance brought for)ard from !".
Recei$ed this day as per TreasurerIs (ash Book.RRRRRRRRRRRRRRRRRRRRRR
Total Rs.RRRRRRRRRRRRRRRRRR
E.pended this day as per TreasurerIs (ash Book.
Balance Rs.RRRRRRRRRRRRRRRRRRRRR
1articulars of Balance.
Specification
E8+ER J6%8T FEPS 6,
TREASERP 6,,%6ER
A8+ TREASERP.
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.
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Specification
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2rand Total 9in )ords:
J..
Agreed )ith the Accountants daily balance sheet and the balance in the
hands of the Treasurer inspected.
TREASURER TREASURY OFFICER
+ate of Signature. RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
!. 8o incurrent coin into be left in charge of Treasurer.
'. 8o more small pure nickel cupro7nickel brass bron&e and aluminum
coins is to be so left than is re*uired for current use.
/. The )hole balance in sole charge of Treasurer is ne$er to e.ceed his
immediate current re*uirements.
4. This balance sheet is to be signed in the e$ening of the day itself to )hich
it refers.
FOR/S. S.T.R. 1;
See S.T.R. 919
.
314
Register Shouring the cash double lock transactions
of the Treasury.
,orm
.
315
See S.T.R.
Register sho)ing the cash double lock transactions.
8ature of transaction.
(ERRE8(P A8+
BA8F 86TES.
6THER 86TES 1ERE78%(FE-.
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.
316
S.T.R. !6
/!"
6f the RRRRRRRRRRRRRRRRRRRRRRRRRRTreasury dated.
(E11R6
8%(FE-
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.
317
FRO/ S.T.R. 1=.
LSee S.T.R. :.19M
9To be printed on foolscap folio:
Schedule of 2eneral 1ro$ident ,und deductions
This form should also used for record of transactions for $arious other 1ro$ident
,unds the heading being suitably re$ised.
6ffice of theJJJJJJJJJJJJJJJJJ. Schedule of 2eneral
1ro$ident ,und deductions for JJJJJJJJ!".
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RE3ARFS.
WTo be filled in the Account 6ffice if necessary.
Signature
9+esignation:
.
318
FOR/ S.T.R. 18
LSee S.T.R. :.6>
PAY BILL OF OFFICERBS
8ote72o$ernment accepts no responsibility for any fraud or misappropriation in
respect of money or (he*ue or bill made o$er to a messenger.
Token 8o. Ser$ice head chargeable 3a5or
Head 3inor Head +etailed
Head.
Boucher
8o.RRRRRRRRRRRRRRRRRRRRRR
6f the list of 1ayments for
RRRRRRRRRRR
!" of
RRRRRRRRRRR
Treasury
RRRRRRRRRRRRRRRRRRRRRRRRR
8ame 1ost held 1lace
+istrict
Recei$ed for the month !" the payment as detailed
belo) RR
9a: 1ay .. .. .. ..
..
9b: Special 1ay .. .. .. ..
..
9c: Technical 1ay ..
9d: 1ersonal 1ay .. .. .. ..
..
9e: Additional 1ay .. .. .. .. ..
(ompensatory Allo)ance .. .. .. .. ..
(on$eyance Allo)ance
2ross Total claim
-ess +eduetions RRR
9!: 2eneral 1ro$ident ,und 2.1. ,und
Account 8o.
9': 1.l.%. 1olicy 8o.
8et claim J
3onthly
rate
Amount
Rs. 1s. Rs. Rs.
.
319
FOR/ S.T.R. 18TTCo%,%)e?.
(ertificate relating to fi.ed Tra$eling
M(on$eyance Allo)ance.
!. (ertified that % )as not pro$ided
)ith means of locomotion at the
e.pense
of the State or of -ocal ,und s or Cards
Estate or ,ederated State of 1akistan
and
that % )as not entitled to or allo)ed free
transit by rel)ay under a free pas or
other)ise for any part of ny 5ourney
made
during the month for )hich ,i.ed
Tra$eling Allo)ance ahs been dra)n in
the bill. %n cases )here free transit has
been pro$ided the necessary deduction
re*uired by Rule !.!< of the Tra$eling
Allo)ance Rules has been made.
'. (ertified that the con$eyance for
)hich
(on$eyance Allo)ance has been dra)n
)as
maintained during the month.
9/: House Building Ad$ance
J
94: 3otor (arA(ycle Ad$ance
J
9<: Ad$ance of 1ay
..
96: Ad$ance of T.A.
J
90: House
Rent . J
9#: 1rofessional Ta.
J
9": Bene$olent ,und
J.
9!: 2.%. contribution
9!!: 3iscellaneous
9!': %ncome Ta.
9!/: Additional %ncome Ta.

Total ..
8et Amount 1ayable

Re$enue
stamps of
appropriate
denomination
.
320
to be affi.ed.
(8et amount to be )ritten in )ords: Rs. RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Signature of the +ra)ing 6fficer.
-%,E (ERT%,%(ATE 9%n case officers on lea$e:
(ertificate that the 6fficer )as ali$e on the date upto )hich the pay in the a bill has
been claimed.
Signatures and +esignation of a
2a&etted 6fficer 6ther than the
+ra)ing 6fficer himself
Signature and +esignation of +ra)ing
6fficer 9Stamp must be defaced by the
dra)er:.
(ERT%,%(ATE ,6R (68BEPA8(E A--6CA8(E
(ertificate that the place of my residence from the place of duty is more thanRRRRRRRRRRmiles.
Signature of the +ra)ing 6fficer.
.
321
FOR/ S.T.R. 18 Co%c1?.
FOR USE IN AUDIT OFFICEQTREASURY.
Token 8o.RRRRRRRRRRRRRRRRR(he*ue 8o. RRRRRRRRRRRRRRRRBoucher 8o.
RRRRRRRRRRRRRRR+ated
1ay Rs. RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR Audit Register page 8o.
RRRRRRRRRRRRRRRRRRRRRRRRRRR
%n )ords Rs. RRRRRRRRRRRRRRRRRRRRRRRRRRRRR Audit for Rs.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR %n )ords Rs.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
+isallo)ed Rs.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
%n Cords Rs.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Assistant Accountant 2eneral Held under ob5ection
Assistant Accounts 6fficer Amount -ess dra)n
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Treasury 6fficer.
Rs. ,or disallo)ances RRRRRRRRRRRRRRRRRRRRR AuditorsASuperintendent
Branch 6fficer.
+%RE(T%68S.
!. A pay bill may be presented at a +istrict Treasury fi$e days before the last )orking day
of the month of )hich payment is earned 9in case of bills payable at -ahoreRR 0days:.
'. %n the case of payment at -ahoreR
9i: Bill is presented by hand at the recei$ing counter )here a metal token is issued. Chen bill is
passed payment is authori&ed by means of crossed che*ue )hich are issued on State Bank of
1akistan for payment 98o che*ue )ill by issued for amount less than Rs. !;:
9ii: At the time of recei$ing che*ue or cash the payee is re*uired to furnish stamped receipt in
the follo)ing form ?Recei$ed by che*ueAcash Rs.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRfrom Accountant 2eneral in payment of my
RRRRRRRRRRRRRRRRRRRRRRRRRRRbill RRRRRRRRRRRRRRRRRRRRRRRfor RRRRRRRRRRRRRRRRRR.
8otesR 9!: (ertificate 9': on ob$erse may be scored through in case non7allo)anceAfi.ed
tra$eling allo)ance is dra)n in the bill.
9': Audit and Treasury 6fficers should see that all compulsory deductions are duly made and
schedule of funds and 1.-.%. as )ell as of ad$ance ad5ustable in the books of other Accountant
2eneral are attached )ith the bill and accounted for.
.
322
FORE/ S.T.R. 196> 8 61
De1ee?.
.
323
FOR/ S.T.R. 66M
TRA2ELLIN# ALLO7ANCE BILL (FOR OFFICERS)
.
324
FOR/ S. T. R. 66
(See S.T.R. :.6=.)
INSTRUCTIONS FOR PREPARIN# TRA2ELLIN# ALLO7ANCE BILLS
!. Journey of different kinds and 5ourney and halts should not be
entered 6B the same line.
'. 8umber of miles AFilometer tra$eled should be entered in column 0
all in cases of 5ourney by road or by boat. They may not be entered in case of
5ourney by rail.
/. 1ermanent tra$elling con$eyance and horse allo)ances should be
dra)n along )ith the pay of the 2o$ernment Ser$ant and not in tra$eling
allo)ance bills.
4. ,ractions of a mileAFilometer in die total of a FB for any one
Journey should not be charged for.
<. Chen the first item of a tra$elling allo)ance bill is a halt the date of
commencement of this halt should be stated in the SRemarksS column.
6. A suitable note should al)ays be made in remarks column against
the rele$ant entries of days for )hich daily allo)ance at enhanced rate 9including
Hill tract ordinary or special: is claimed.
0. Hours of 5ourney should be mentioned only Q 9a: Chen for an
absence from head*uarters of not more than t)o consecuti$e days daily
allo)ance is claimed for t)o days.
9b: Chen mileage or actual e.penses in lieu thereof are claimed.
9c: Chen both Rail or Steamer \are and daily allo)ance are claimed in
respect of a 5ourney by Rail or Steamer immediately preceded or
follo)ed by a 5ourney by road or halt.
#. A certificate of attendance gi$en by the court or authority should b]
attached to the bill if tra$elling allo)ance is dra)n under Rule 4." 94: of 1un5ab
Tra$elling Allo)ance Rules.
(SPACE FOR PRE4AUDIT ENFACE/ENTS IN RESPECT OR BILLS
SUB/ITTED FOR PRE4 AUD1T)
FOR USE IN ACCOUNTANT4#ENERALIS OFFICE
Head of Ser$ice chargeable7
Admitted for Rs.
6b5ected to Rs.
Reason of ob5ectionQ
Senior Accountant 2.6
.
325
FOR/S
For& S.T.R.
(See S.T.R.
TRA2ELLIN# ALLO7ANCE
+istrict.
Head*uarters
8ame
+esignation
1ay
1ART%(E-ARS 6, J6ER8ESPS
A8+ HA-TS.
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.
326
WTra$eling by road includes tra$eling by sea or ri$er in a steam such or in
any $essel the bill:.
%n case )here the steamer company has t)o rates of fares one inclusi$e
of diet.@
^This column is for the use of 1.C. 6fficers onlyJ
66Jco%%)e?.
:.6=)
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HEA+ 6, A((6ET
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Boucher 8o. of list of
payments for !".
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.
327
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.
328
6ther than a steamer and tra$eling by canal 9The 1articular kind should be
specified in e.clusi$e of diet the )ord@ fare@ should be held to mean ?fare
e.clusi$e mad one.
Rail)ay and steamer
,are .. 9col. !;:
Road mileageR
3ilest at .. 9col. !':
3iles at .. 9col. !/:
RRdays for )hich daily allo)ance
is claimed column !! !4 and !<
at.
Actual e.penses. 9col. !#:

Total
Single
+educt RRRRRRRRR1.T.A. for
+ouble
+eductions under rule <.0 of
1un5ab Tra$elling Allo)ance
Rules.
+educt con$eyance allo)ance
already dra)n )ith pay 6ther
deductions.
8et claim
Rupees.
Rs. 1s. (ontents recei$ed.
Stamps.
Signature of the officer )ho tra$eled.
6ffice.
+ate.
3E36.
9a:
Appropriation fo
!" !"
E.penditure including
This bill.
Balance ..
Rs. 1s.
1assed for Rupees9 :
+ate (ontrolling 6fficer.
1ay Rupees 9 :
+ate.
Treasury 6fficer.
.
329
!. (ertified that % )as A )as not 9!: pro$ided )ith means of locomotion at the
e.pense of 2o$ernment for 5ourney by road 98ote 9': belo) rule './; of 1un5ab
T.A. Rules 9': allo)ed free transit by Rail)ay under a free pass or other)ise 9<.!
and <.6 of 1un5ab T.A. Rules: for any part of the 5ourney for )hich tra$eling
allo)ance has been charged.
%%. (ertified that % RRRRRRR to pro$ide separate con$eyance at my o)n
e.pense for had my ser$ants or luggage for the 5ourney performed by
2o$ernment trolley.
%%%. (ertified that the 5ourneys by road )ere performed by motor cycleRRRRRR
Chich )as a hired one motorcar.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Chich )as a pri$ate $ehicle not being my o)n property
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Being my o)n property
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Being a 2o$ernment $ehicle
%B. (ertified that % maintained camp e*uipage during halts at head*uarter
and that the e.pense so incurred is not less than the amount dra)n.
Signature of 6fficer )ho tra$eled
9a: %f there u a combined appropriation for tra$elling allo)ance of
6ffice and Establishment the combined appropriation and e.penditure should be
sho)n in this column.
8oteQ.Chen the bill is presented at the Audit 6ffice for pre7audit the )ord
Scontent@ recei$edS 9or any e*ui$alent e.pression: should not appear on it nor
should BET receipt stamp affi.ed thereon as a separate ackno)ledgment
complete in all respect )ould be re*uired at the time of deli$ery of the (he*ue@.
.
330
For& S.T.R. 69M Co%,%)e?
+etailed 1ay Bill of 1ermanent A Temporary Establishment of the JJJJJJJJ.. ,or
the month of JJJJJJJJJ!" JJJJJJJJJJ.+istrict.
Space for classification. Stamp or manuscript entries of classification to be
filled in by +isbursing 6fficer. 8ames of detailed heads and corresponding
amounts should be recorded by him in ad5acent columns 3a5or head.
MSee also S.T.R. Rules 4.0 9e: 4./; to 4./6:
RRRRRRRRRRRRRRRRRRRRRRRRRR
!. Held o$er amounts should be entered in red ink in the appropriate
columns 9/: 94: 9<: 96: 90: 9#: 9": D 9!;: as the case may be and ignored in
totaling. -ea$e salary the amount of )hich is not kno)n should similarly be
entered in red ink in col. 94: at the same rate as pay if he had remained in
duty 9S.T.R. 4. /;:
'. %n the remarks column 9';: should be recorded all unusual
permanent e$ents such as deaths retirements permanent transfers and first
appointments )hich find no place in the increment or absentee statements.
/. Chen an increment claimed operates to carry a 2o$ernment ser$ant
o$er an efficiency bar it should be supported by a declaration that the
2o$ernment ser$ant in *uestion is fit to pass the bar 9S.T.R 4./< note ':.
4. 8ames of 2o$ernment ser$ants in 8ational pay Scales Ser$ice may
be omitted from pay bills 9rule 4./;:
<. A red line should be dra)n right across the sheet after each section
of the establishments and under it the totals of column 94: 9<: 9!!: for the
section should be sho)n in red ink.
6. The names of men holding posts substanti$ely should be entered in
order of seniority as measured by substanti$e pay dra)n and belo) those
)ill be sho)n the posts left $acant and the men officiating in $acancies.
0. 6fficiating pay should be recorded in the section of the bill
appropriate to that in )hich the 2o$ernment Ser$ant 6fficiates and transit
pay should be recorded in the same section as that in )hich the duty pay of
the 2o$ernment ser$ant after transfer is recorded.
#. The follo)ing abbre$iations should be used in this and in all other
documents submitted )ith pay bill 77777 -ea$e on A$erage 1ay -A1 6n
,oreign Ser$ice ,.S.
-ea$es on Half a$erage 1ay -H1 Bacant Bac
-ea$es on Ouarter A$erage !7' 1 1ostal -ife %nsurance 1-%
6n other duty 6+ -ast 1ay (ertificate -12
-ea$e Salary -S Subsist 2rant Sub 2rant.
Ender Suspension. S1.
" %n cases )here any fund deductions are included are included a pay
bill a separate schedule sho)ing the particulars of deductions relating to
each fund should accompany that bill 9S.T.R. 4.!":.
!;. . %n the case of temporary establishment the 8o. and date of the
letter in )hich these posts ha$e been sanctioned should in$ariably be
pouted 9See S.T.R. 4./;:
Boucher 8o JJJJJ
-ist JJJJJJJJ..
,or JJJJJJJJ!"
1ay
-ea$e Salary
+earness
Allo)ance.
Cashing
Allo)ance
(on$eyance
Allo)ance
Big To)n (ompensatory
Allo)ance
House7rent
Allo)ance
RRRRRRRRRR
Total ..
RRRRRRRRRR
+educt.
2eneral
1ro$ident
,und.
2.1. ,und.
%nsurance
Bene$olent
,und
1ostal
%nsurance
1remia
House Building Ad$ance
3otorcycle
Ad$ance.
3iscellaneous
Reco$eries
Ad$ance of 1ay.
%ncome7Ta.
House7rent RRRRRR
Total deductions.
8et Amount
1ayable.
%
.
331
FOR THE USE OF TH ACCOUNTANT4#ENERALBS OFFICE
Admitted Rs.
6b5ected Rs.
Auditor.
Superintendent.
For& S.T.R. 69 4444co%,%)e?.
! ' / 4 < 6 0
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.
332
.
333
For& S.T.R. 69Jco%,%)e?.
# " !; !! !' !/ !4 !< !6 !0 !# !" ';
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.
335
For& S.T.R. 69444co%,%)e?.
+educt7Endisguised pay as detailed belo)=
2eneral 1ro$ident ,und ..
2eneral 1ro$ident ,und Ad$ance
2roup %nsurance ..
1ostal %nsurance 1remia ..
House Building Ad$ance ..
Bicycle Ad$ance ..
3otor7cycle Ad$ance ..
%ncome Ta. ..
Ad$ance of 1ay ..
House7rent ..
3iscellaneous reco$eries ..
Bene$olent ,und ..
Total +eduction.
8et Amount re*uired for payment.
9%n )ords
9RupeesRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR.
Total column.
!!
Rs. 1aisa.
Rs. 1aisa.
.
336
For& S. T. R. 694Co%,%)e?.
!. (ertified that % ha$e satisfied myself that all emolument included !
month ' months / months in bill dra)n pre$ious to this date )ith the e.ception
of those detailed belo) 9of )hich the total has been refunded by deductions from
this bill: ha$e been disbursed to the proper persons and that their ac*uittance
ha$e been taken and filed in my office )ith receipt stamps duly cancelled for
e$ery payment in e.cess of Rs. ';.
W;ne line to be used and the others scored out.
'. (ertified that no person in superior ser$ice has been absent either
on deputation or suspension )ith or )ithout lea$e 9e.cept on casual lea$e:
during the month ofQQQQQQQQQQQQQQQQQQQQQQQQ.
8ote= QChen an absentee statement accompanies the bill this certificate
should be struck out.
/. (ertified that no lea$e has been granted until by reference to the
applicantTs Ser$ice Book lea$e accounts and to the lea$e rules applicable to him
% had satisfied my self that it )as admissible and that all grants of lea$e and
departures on and returns from lea$e and all periods of suspension and
deputation and other e$ents )hich are re*uired under the rules to be so
recorded ha$e been recorded in the Ser$ice Books and lea$e accounts under
my initials.
4. (ertified that all appointments and permanent promotions and such
of the officiating promotions as ha$e to be entered in the Ser$ice Books as per
columns in the ,orms 8o. A.T.(. 4; ha$e been entered in the Ser$ice Book of
the 1ersons concerned under my initials.
<. (ertified that all 2o$ernment ser$ants )hose names are omitted
from but for )hom pay has been dra)n in this bill ha$e actually been
entertained during the month MSub7rule 9': belo) S.T.R. 47/;N.
6. (ertified that no person for )hom house7rent allo)ance has been
dra)n in this bill has been in occupation of rent7free 2o$ernment *uarters during
the period for )hich the allo)ance has been dra)n and that no 2o$ernment
rent7free *uarters )ere a$ailable.
0. (ertified that the officiating 2o$ernment Ser$ants for )hom
officiating pay has been dra)n in the bill at increased rates held posts )hich
in$ol$ed the assumption of duties or responsibilities of greater importance than
or of different character from those attaching to their substanti$e posts.
.
337
#. (ertified that the 2o$ernment Ser$ant for )hom House Bent
Allo)ance has been dra)n ha$e not been pro$ided )ith 2o$ernment
accommodation.
". %n the case of 2o$ernment Ser$ants for )hom compensatory
allo)ance has been dra)n during lea$e it is certified that the certificate
regarding the likelihood of the 2o$ernment Ser$ants to return on the e.piry of
the lea$e to the post to )hich the compensatory allo)ance is attached or to
another post carrying a similar allo)ance )as embodied in the original order
sanctioning the lea$e.
Signature and +esignation of the
+ra)ing officer
Station. QQQQQQQQQQQQ.
+ated QQQQQQQQQQQQ!".
.
338
FOR/ S.T.R 69Jco%c1)?e?
+ETA-%S 6, 1AP ABBE8TEES RE,E8+E+.
Section of
establishment.
8ame of
incumbent
1eriod. Amount.
Rs. 1s.
SignatureRRRRRRRRRRRRRRRRRRRRRRRRRRR
+esignation of the +ra)ing 6fficerRRRRRRRRRRRRRRRRRRRRRRRRRRRR
StationJJJJJJJJJJJJJJ..
+atedRRRRRRRRRRRRRRRRRRRRRRRRRR!"
1ay Rs.RRRRRRRRRRRRRRRupeesRRRRRRRRRRRRRRRRRRas follo)s=
%n cash Rs.RRRRRRRRRR.
+educt RRby transfer credit to personal +eposits Rs.RRRRRRRRRRR
%BRRTa.es on %ncome other than (orporation Ta. Rs.RRRRRRRRRR
E.amined and entered. GGG%GRR(i$il Corks Rs.RRRR
Treasury Accountant. +ated !".
86TE RR The )ords ?contents recei$ed ? 9or any e*ui$alent e.pression:
should not appear on this form )hen it is presented at the audit office for pre7
audit as a separate ackno)ledgement complete in all respects )ould be
re*uired at the time of deli$ery of the che*ue.
.
339
FOR/S S.T.R. 6:.
See S.T.R. :.9> (+)
2OUCHER No.
3AJ6R HEA+RRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
3%86R HEA+ RRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
1R%3ARP E8%T 6, A11R61R%AT%68 RRRRRRRRR
SE(68+ARP 6, A11R61R%AT%68 RRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR+istrict.
1AP B%-- ASS%TA8T 3E+%(A- 6,,%(ER RRRRRRRRRRRRRRRRRRRRRRRRRR 8o.
To He!? o' Ser$,ce P!" Le!$e S!1!r"
,
R
6
3
9A: .. Recei$ed for the month of
! 1ay as (i$il Assistant 3edical 6fficer of Oualified
RRRRin
not
*ualified.
English in change of .. .. .. ..
' E.tra allo)ance 9See note 4 on the re$erse: for the
additional charge of JJ. JJJ.. JJJJJ. @
/ +itto +itto +itto +itto ..
.. J. .
4 +itto +itto +itto
+itto .. .. ..
< Special allo)ance for being in temporary charge of (i$il
Station from to .. @ @ @ @
@ @
6 +itto as per orders of the 2o$ernment of
the 1un5ab 8o. I dated .. .. .. ..
0 Special allo)ance for being in charge of a (anal
+ispensary .. ..
# ,i.ed (on$eyance Allo)ance

Total claim ..
-ess fines ..
Rs.
1s.
Rs. 1s.
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FOR/ S.T.R. 6;
.
340
(See S.T.R. :.:1)
8A3E A8+ +ES%28AT%68 RRRRRRRRRRRRRRRRRRRRRR
HEA+OEATERS RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
A(TEA- 1AP RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
(Not /"8".#e " t(e Te",18)
,6R 1EB-%( C6RFS ESTAB-%SH3E8T.
TRABE--%82 A--6CA8(E J6ER8A- 6, +%B%S%68 ,6R THE 368TH 6, JJJ!"
1ART%(E-ARS 6, J6ER
8EPS A8+ HA-TS.
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WHere enter deductions on account of permanent tra$eling allo)ance con$eyance
allo)ance or other deductions. 1articulars of the deductions should be set forth in the remarks
column.
.
341
RRRRRRRRRRRRRRRRRR SignatureRRRRRRRRRRRRRRRRRRRRRRRRRRR
1assed for Rs. RRRRRRRRRRR9in )ords:.
9%n )ords:RRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRR (ontrolling officer.
+etails of actual e.penses.
For& S. T R. 68J co%c1)?e?
INSTRUCTIONS FOE PREPARIN# TRA2ELLIN# ALLO7ANCE BILLS
!. Journeys of different kinds and 5ourneys and halts should not be
entered on the same line. 6nly one kind of allo)ance should therefore be filled
in on the same line and its amount carried out separately into the last money
column.
'. 1ermanent tra$elling con$eyance and horse allo)ances should be
dra)n along )ith the pay of the 2o$ernment ser$ants and not on Tra$elling
Allo)ance bills.
/. ,ractions of a mile kilomeire in the total for any one 5ourney should
not be charged for.
4. Chen the first item of tra$elling allo)ance to any official is a halt
the date of commencement of that halt should be stated in the SRemarkingS
column.
<. %f daily allo)ance is claimed in respect of a road 5ourney the
number of milesAFilometer tra$eled should be entered in column !! and the daily
allo)ance in column 4 to !6.
6. Journey performed beyond 1akistan territory should be indicated
partly and distance tra$eled should be stated in each case. 8ote The )ords
contents recei$edT 9or any e*ui$alent e.pression: should not appear on this form
)hen it is presented at the audit office for pre7audit as a separate
ackno)ledgement complete in all respects )ould be re*uired at the time of
deli$ery of the che*ue.
.
342
FOR/ S. T R. 69
9See S.T.R. 4.4!:
M,or 1ublic Corks EstablishmentsN
HEA+ 6, SERB%(E (HAR2EAB-E 7777777777777777777777777777777777777.
3AJ6R HEA+ 777777777777777777777777777777777777777777777777777777777777777777.
3%86R HEA+ 777777777777777777777777777777777777777777777777777777777777777777.
1R%3ARP E8%T 6, A11R61R%AT%68.
SE(68+ARP E8%T 6, A11R61R%AT%68 E8%T (%R(-E
CERTIFICATE
!. (ertified that ha$e satisfied myself that the amounts included in
bills dra)n ! month A' monthsA / months pre$ious to this date )ith the e.ception
of those detailed belo) RRRRRR 9of )hich the total amount has been refunded by
dedication from this bill ha T6 been disbursed to officers therein named and
their receipts taken in the ac*uittance rolls or office co pica of the Tra$elling
Allo)ance bills filed in my office )ith receipt stamps duly cancelled for e$ery
payment in e.cess of Rs. ';.
'. (ertified that the 5ourneys for )hich mileage allo)ance has been
claimed under 1un5ab Tra$elling Allo)ance Rule './; )ere made by public or
hired con$eyance and under my orders.
/. (ertified that it )as necessary for the 2o$ernment ser$ants for
)hom halting allo)ance at head*uarters is dra)n to keep up the )hole or part of
their camp e*uipage during such halt and that the e.pense incurred on this
account )as not less than the halting allo)ance claimed.
4. (ertified that 5ourney beyond 5urisdiction )as performed under
proper authority.
<. (ertified that an entry of the 5ourneys for )hich the Tra$elling
Allo)ance has been dra)nA has been made in the proper check Register.
6. (ertified that in support of each claim for )hich no $oucher
accompanies this bill a duly completed tra$elling allo)ance 5ournal counter
signed by the proper authority has been place on record in my office.
+ate RRRRRRRRRRRRRR. Head of 6ffice
1ay Rupees 9in )ords and figures: QQQQQQQQQQQQQQQQQQQQ
,romQQQQQQQQQQQQQQQQSub7Treasury. E.amined and enteredT
Accountant Treasury 6fficer
,or use in Accountant 2eneralIs
Sub7Treasury 6fficer
AdmittedQQQQQQQQQQ %ncorporated in the +istrict Accounts
6b5ected to QQQQQQQQ on 7777777777777777777777777777777777777
Auditor Superintend. Accountant
.
343
6ne line to be med and others scored out.
To be filled up )hen payable from a Sub7Treasury.
.
344
FOR/ S.T.R.69TTCo%,%)e?.
(See S.T.R. :.:1)
ABSTRA(T TRABE-%82 A--6CA8(E B%-- 6, THE ESTA-%SH3E8T 6, +%B%S%6R RRRR
,6R THE 368TH 6, RRRR!".
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+educt tra$eling allo)ance
refunded as detailed on the
re$erse.
8et sum re*uired for
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+ate RRRRRRRRRRRRRRRRRRRRRRRR%n)ards RRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRR E.ecuti$e RRRRRRRRRRRRR+i$ision
+i$isional Accountant. Superintending Engineer 6fficer.
WHere enter deductions on account of permanent Tra$eling allo)ance con$eyance
allo)ance or other deductions 1articulars deductions should be set forth the remarks column.
.
345
For& S.T.R. 694444co%c1)?e?.
DETAILS OF TRA2ELIN# ALLO7ANCE REFUNDED.
Sec,o% o'
E0!+1,0(&e%
N!&e Per,o? A&o)%
Sec,o% o'
E0!+1,0(&e%
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Rs. 1a. Rs. 1s.
8ote777 The )ords ?contents recei$ed@ 9or any e*ui$alent e.pression:
should not this from )hen it is presented at the audit office for pre7audit as a
separate ackno)ledgment complete in all respects )ould be re*uired at the time
of deli$ery of the che*ue.
.
346
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Head of 6ffice.
FOR/ S.T.R. 9>
(See S.R.T. :4<>)
,E--P B6E(HE+ (68T%82E8T B%-- 8o.RRRRRRRRRRRRRRRRR
+%STR%(T 6,
+ETA%-E+ B%-- 6, (68T%82E8T (HAR2ES 6,
,6R THE 368TH 6,
Boucher
8o.RRRRRRRR
6f list of payment
for the month of !".
HEAD OF SER2ICE4444
8umber of
sub7
Boucher.
+escription charge and number and the date of authority
for all charges re*uiring special sanction.
Amount.
Total 9in )ords:.
Rs. 1s.
9!: % certify that the e.penditure charged in this bill could not )ith due
regard to the in tersest of the 1ublic Ser$ice be a$oided. % certify to the best of
my kno)ledge and belief the payments entered in this bill ha$e been duly made
to the parties entitled to recei$e them )ith the e.ception noted belo) )hich
e.ceed the balance of the permanent ad$ance and )ill be paid on receipt of the
money dra)n on this bill. Bouchers for all sums abo$e Rs. !;;.
.
347
FOR/S
FOR/ S. T. R. 9>Jco%c1)?e?.
ln amount are attached to this bill sa$e those noted belo) )hich )ill be
for)arded as soon as the amount ha$e been paid % ha$e as far as possible
obtained $ouchers for other sums and am responsible that they ha$e been so
cancelled that they cannot be used again.
9': (ertified that all the articles detailed in the $ouchers attached to the
bill and in those retained in my office ha$e been accounted for in the Stock
Register.
9/: (ertified that the purchases billed for ha$e been recei$ed in good
order that their *uantities are correct and their *uality good that the rates paid
are not in e.cess of the accepted and the market rates and that suitable notes of
payments ha$e been recorded against the indents and in$oices concerned to
pre$ent double payments.
94: (ertified thatQ.
9a: the e.penditure on con$eyance hire charged in this bill )as
actually incurred )as una$oidable and is )ithin the schedule scale
of charges for the con$eyance used and
9b: the 2o$ernment Ser$ants concerned is not entitled to dra)
tra$elling allo)ance under the ordinary rules for the 5ourney and
he is not granted any compensatory lea$e and does not and )ill
not other)ise recei$ed any special remuneration for the
performance of the duty )hich necessitated the 5ourney.
9<: (ertified that % ha$e satisfied myself that the amounts on account
pay of 2o$ernment Ser$ants in 8ational 1ay Scale ! D ' dra)n !
montnA'monthsA/ months pre$ious to this date )ith the e.ception of those
detailed belo) 9of )hich the total amount has been refunded by deduction from
this bill: ha$e been disbursed to the 2o$ernment Ser$ants concerned and their
receipts taken.
96: (ertified that the charges on account of electricity do not include
any e.pense on account of pri$ate consumption.
.
348
RECEI2ED CONTENTS.
Rs. 1s.
AllotmentAor current year
Amount of present bill
Total of pre$ious bills Amount of )ork bills
Signature and designation of
+ra)ing 6fficer. Balance a$ailable
WThis certificate7 is re*uired )hen proper store accounts of materials and
stores purchased are re*uired to be maintained pay Rs. 7777777777777777777777777 E.ct
Accountant 9+ate: Treasury 6fficer
777777777777777777777 Treasury.
Space for pre7audit enfacement in respect of bills submitted for pre7audit.
,or use on Accountant 2eneralIs 6ffice
He!? o' 0er$,ce c(!r@e!+1e
A?&,e? 'or R0.
O+*ece? o R0.
Re!0o% 'or o+*ec,o%
Auditor Accountant Branch 6fficer
8ote= 77 The )ords ?contents recei$ed@ 9or any e*ui$alent e.pression:
should not appear on this form )hen it is presented at the audit office for pre7
audit as a separate ackno)ledgment complete in all respects )ould be re*uired
at the time of deli$ery of the che*ue.
.
349
FOR/ .ST.R. 91.
(See S.T.R. :4<6)
RRRRRRRRRRRRRRR+istrict
Boucher 8o. RRRRRRRRRR
BILL FOR CONTERSI#ENED CONTIN#ENOIES
#o$er%&e% o' (e
P)%*!+.
O'',ce o'
/o%(
19TTTTTTTTTTTT
Head of ser$ice and
+epartment
3a5or Head.
3inor Head.
Sub
RRRRRRRRRRHead.
+etailed
8umber of sub7
$oucher.
+escription of charge and number and date of authority 9)here special
sanction is necessary:.
(arried
o$er777
Rs. 1s.
.
350
FOR/ S.T.R. 91444Co%c1)?e?.
N)&+er o'
0)+4$o)c(er.
De0cr,-,o% o' c(!r@e !%? %)&+er !%? ?!e o'
!)(or,"
(A(ere 0-ec,!1 0!%c,o% ,0 %ece00!r").
A&o)%.
Brought for)ard ..
Rs. 1s.
Total RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
86TE RRRRThe 2o$ernment ser$ant dra)ing his bill is responsible of ha$ing initialed the
date of each payment in the contingent register. The register is re*uired to be sent up )ith bills
and sub7$ouchers for this purpose 9S.T.R. 4.46:.
Recei$ed payment of Rs. 9in )ords: RRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
and certified that the detailed bill for the month
of RRRRRRRRRR)as for)arded to RRRRRRRRRRRRRR)ith
all necessary $ouchers on RRRRRRRRRRRRRRRRRRRRRR
+ra)ing 6fficer.
+ated
1ay rupees.
9Rs. RRRRRRRRRRRRRRRRRRRRRRRR:
Treasury RRRRRRRRRRRRRRRRRRRRRRRRAccountant
Treasury 6fficer.
+ated RRRRRRRRRRRRRRRRRRRRRRR.
,or use in Accountant72eneralIs 6ffice.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Audit register page RRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Admitted.
6b5ected to.
Auditor. Assistant Superintendent
Superintendent.
86TE77777The )ords ?contents recei$ed@ 9or any e*ui$alent e.pression should not
appear on this form )hen it is presented at the audit office for pre7audit as a separate
ackno)ledgement complete in all respects )ould be re*uired at the time of deli$ery of the
che*ue.
.
351
FOR/ S.TR. 96
9See rule ! belo) S.T.R. 4.<':
8o. RRRRRRRRRRRRR.
86TE.777This form should be used in the case of bills counter7signed by the controlling
officer before payment.
+%STR%(T 6, +etailed Bill of (ontingent (harges of for the month of
RRRRRRRRRRRRRRRRRRRR!".
Boucher 8o. of -ist
of 1ayments.
,or RRRRR!".
Head of Ser$ice
8umber of Sub7
$oucher.
+escription of charge and number and date of
authority for all charges re*uiring special sanction.
Amount.
Rs. 1a. Rs. 1a.
(arried
o$er J
8umbers of Sub7
$oucher
+escription of charge and number and date of authority for
all charges re*uiring special sanction.
Amount
Brought
for)ard. ..
Total Rs.
Rs. 1s. Rs. 1a.
9!: % certify that the e.penditure charged in this bill could not )ith due regard to the
interest of the public ser$ice be a$oided. % certify that to the best of my kno)ledge and belief the
payments entered in this bill ha$e been duly made to the parties entitled to recei$e them )ith the
.
352
e.ceptions noted belo) )hich e.ceed the balance of the permanent ad$ance and )ill be paid on
receipt of the money dra)n on this bill. Bouchers for all items of e.penditure abo$e Rs. !;; in
amount are attached to this sa$e those noted belo) )hich )ill be for)arded as soon as the
amounts ha$e been paid. % ha$e as far a possible obtained $ouchers for other sums and am
responsible that they ha$e been so cancelled that they cannot be used again.
W9': (ertified that all articles detailed in the $ouchers attached to the bill and in those
retained in my office ha$e been accounted for in the Stock Register.
9/: (ertifed that the purchases billed for ha$e been recei$ed in good order that their
*uantities are correct and their *uality good that the rates paid are not in e.cess of the accepted
and the market rates and tha suitable notes of payments ha$e been recorded against the indents
and in$oices concerned to pre$ent double payments.
94: (ertified that
9a: the e.penditure on coneyance hire charged in this bill )as actually incurred )as
unaboidable and is )ithin the scheduled scale of charges for the con$eyance used
and
9b: the 2o$ernment ser$ant concerned is not entitled to dra) tra$eling allo)ance under
the ordinary rules for the 5ourney and he is not granted any compensatory lea$e and
does not and )ill not other)ise recei$e any special remuneration for the
performance of the duty )hich necessitated the 5ourney.
Recei$ed contents
Appropriation for current year.
E.penditure including this bill.
Amount of )ork bills.
Signature and designation of dra)ing officer7 Balance
a$ailable ..
WThis certificate is re*uired )hen proper store accounts of materials and stores purchased are
re*uired to be maintained.
,6R THE ESE 6, (68TR6--%82 6,,%(ER.
1assed for Rupees 9in )ords:.
FOR/ 96444CONCLUDED
% certify that in support of e$ery charge of more than Rs. !;; made in this
bill a receipt or other $oucher has been gi$en to me and is no) in my
possession. The receipts and $oucher for items e.cess of Rs. '<; are attached
to the bill )ith the e.ception of those abo$e Rs. '<; noted abo$e )hich )ill be
sent after payment and % am responsible that the receipts and $oucher for all
other item of more than Rs. !;; are in proper form and order and that they ha$e
been so cancelled that they cannot be again used to support claims against the
2o$ernment
.
353
+ated RRRRRRRRRRRRRRRRRRR!" . (ontrolling 6fficer
9Signature:
9+esignation:
1ay Rupees9 : RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
E.amined and entered.
Accountant Treasury. +ated the RRRRRRRRRRRRRR!". 6fficer7in7(harge
Treasury
Space for 1re7audit enfacement in respect of bills submitted for pre7audit
,or use in Accountant72eneralIs 6fficer.
Head of Ser$ice chargeableRR Admitted for Rs. RRRRRRRRRRRRRRRRRRRRRR
6b5ected to Rs. RRRRRRRRRRRRRRRRRRRRRRR
Reasons for ob5ection RRR
Auditor. Senior Accountant.
86TE.RR The )ords ?contents recei$ed@ 9or any e*ui$alent e.pression:
should not appear on this form )hen it is presented at audit office for pre7audit
as a separate ackno)ledgement complete in all respects )ould be re*uired at
the time of deli$ery of the che*ue.
.
354
FOR/ S.T.R. 99.
(See S.T.R. :B<9)
Bill for Ser$ice 1ostage Stamps
96b$erse:.
Bill 8o.RRRRRRRRRRRRRRRRRR
8ot payable in cash but by Book Transfer.
RRRRRRRRRRRRRRRRR +istrict.
Boucher 8o. of -ist of payment for !"
Bill for ser$ice postage stamps of the office of RRRRRRfor the month of
Head of Ser$iceRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
+epartmentRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Po0!@e 0!&-0 reS),re? o' (e 'o11oA,%@ ?e%o&,%!,o%0. 2!1)e
< Rupee Stamps .. .. .. ..
! Rupees .. .. .. ..
<; 1aisa Stamps .. .. .. ..
4; 1aisa Stamps .. .. .. ..
'; 1aisa Stamps .. .. .. ..
!/ 1aisa Stamps .. .. .. ..
!; 1aisa Stamps .. .. .. ..
0 1aisa Stamps .. .. .. ..
< 1aisa Stamps .. .. .. ..
/ 1aisa Stamps .. .. .. ..
' 1aisa Stamps .. .. .. ..
! 1aisa Stamps .. .. .. ..
1ost (ards .. .. .. .. ..

Rupees 9in )ords: .. ..
JJJJJJJJJJJJJJJJ.
Rs. 1a.
.
355
FOR/ S.T.R. 99444CONCLUDED.
(Re$er0e).
A((6E8T 6, (68T%82E8T A11R61R%AT%68 8+ EG71E8+%TERE
.. .. ..
Amount of appropriation .. .. ..
+educt777E.penditure777
Total of present bill .. .. ..
Total of pre$ious bill as sho)n in bill 8o. .. ..
WTotal upto date
A$ailable balance
Rs. 1a.
Amount
Rs. Ra.
W Recei$ed payment in ser$ice postage stamps and certified that the
e.penditure included in this bill could not )ith due regard to the
interests of public ser$ice be a$oided and also certified that the stamps
)ill be used on prepaying postage on communications bonafides on
the public ser$ice.
+ated JJJJJJJJ!" . Head of 6ffice and designation
1ay Rupees 9 :
JJJJJJJJJJJJJJJJJJJJJJJ..
By transfer credit to 1ost 6ffice.
+ated JJJJJJ!" . Treasury 6fficer
Space for pre7audit enfacement in respect of bills submitted for pre7
audit.
,or use in Accountant72eneralIs 6fficer.
Head of Account ..
Audit Register page JJ..
Admitted Rs JJJJJJJJJ..
6b5ect to RsJJJJJJJJJJ
Reasons of ob5ection777
Auditor. Superintendent Branch
6fficer.
FOR/ S.T.R. 9:
.
356
(See S.T.R. :.<;. :.<8 !%? %oe +eoA :.;6)
DISTRICT OF REFUNDS OF RE2ENUE.
He!? o' Ser$,ce
C(!r@e!+1e.
DEDUCT REFUND (NA/E OF RE2ENUE HEAD)
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! ' / 4 < 6 0 #
Rs. 1s. Rs. 1s. Rs. 1a.
86TE.77779!: (ertified that this order of refund has been registered and noted ageist the
original receipt entry in the +epartmental account under my initials and pre$ious order for refund
of the same sum has not been issued.
1assed for payment under sanction gi$en in JJJJJJJJJJJJ.
9!: Sanction and passed for payment.
9': or 9/: to be struck out as re*uired.
Recei$ed 1ayment
(laimantIs Signature.
3agistrate or other 6fficer.
The 77777777777777777777777777777777777777777!" 1ay Rs. JJJJJJJJJJJJ9 :
only.
E.amined Accountant. 6fficer in7charge of Treasury.
%n cases )here refunds of fines are permitted to he made direct from Treasury or
Sub7Treasury other than those at )hich they )ere credited the entry in column < should include
the name of the Treasury or Sub7Treasury in )hich amount )as credited and column 6 should be
filled up by he Treasury 6fficer of the head*uarters 9no Sub7Treasury:.
,or use in Accountant 2eneralIs 6ffice
Refund noted in ,ine statement.
Admitted.
6b5ected. Auditor Superintendent.
.
357
FOR/ S.T.R. 9<
LSee S.T.R. :.9:M
Register of 1ension 1ayment orders onRRRRRRRRRRRRRRTreasury.
N)&+er
O' Pe%0,o%
P!"&e%
Or?er.
N!&e o' Pe%0,o%er.
/o%(1"
A&o)%.
RE/ARKS.
.
358
Rs. 1s.
FOR/ S.T.R 9;
LSee S.T.R. :.1>>M
LTo +e -r,%e? o% 'oo10e!-e '!1,oM
Pe%0,o% P!"&e% Or?er No.TTTTTTT
LTo +e ,%0ere? +" (e -e%0,o%er.M
86T EG(EE+%82 RE1EES. 1ER A88E3.
3emo.RRR %t is re*uested that this form may be used for submission of ne.t bill.
.
359
+istrict (lassification of pension
Boucher 8o. of list
of payments for
RRRRR!"
Recei$ed the amount of pension due to me for the month of RRRRRRR!"
-ess RR%ncome7ta.
8et Rs. J
9%n )ords: RRRRRRRRRRRRRRRRRRRRRRRRR
Station RRRRRRRRRRRRRRRRRR%dentified by me Recei$ed payment.
RRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR.
(ertificate to be gi$en in case of non7attendance in person 9e.cept in cases in $oucher
such certificates are not re*uired under orders issued by the 2o$ernment:.
(ertitified that % ha$e seen the pensionerRRRRRRRRRRRRRRRRRRRRRRRRRand that he is
ali$e on this date and tat the bill has been signed by him.
RRRRRRRRRRRRRRRRRR 8ame RRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRR!" +esignation RRRRRRRRRRRRRRRRRR
Endorsement to be signed by the pensioner
%n the case of pensions 1lease pay toW RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
dra)n at Treasuries
WHere state the name of the presenter. He should be identified 1ensioner by some one kno)n to
the 6ffice of the Treasury.
1ay Rupees 9 : RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
%ncorporated in Sadar account
+ateRRRRRRRRRRRRR 6fficer in7charge of Treasury or Sub Treasury of RRRRRRRRRRRRRR
Accountant Accountant +ate RRRRRRRRRRRRRRRRRRRRR
,or use in Accountant72eneralIs 6ffice
Admitted Rs. RRRRRRRRRRRRRRRRRRRRRRR
6b5ected to Rs. RRRRRRRRRRRRRRRRRRRRR.
Auditor Senior Accountant +irection for note.
8ote RRRChen e.emption of income7ta. is obtains in respect of any premium paid to an
insurance (ompany ta. receipt of the company for the amount paid should be attached to the
bill.
FOR/ S.T.R 9=
LSee S.T.R. :.1>> (<)M
B%-- ,6R 1E8S%68S (HAR2EAB-E T6 1A%+ AT THE TREASERP
,R63 T6 !"
.
360
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362
! ' / 4 < 6 0 # " !; !! !'
Rs Rs. Rs. Rs. Rs
8ote 777 %n the cases of pensioners )ho furnish particulars of re7
employment in the certificate See S.T.R. 4.!; 9<: the disbursing of o$ers should
as certain and report )hether the rules regarding such7re7employment ha$e
been duly obser$ed.
FOR/ S.T.R. 98
LSee S.T.R. :.1>> (9) !%? :.1>6 (9) (+).M
LTo +e -r,%e? o% 'oo10c!- S)!ro.M
Cer,',c!e o' %o%4er&,%!,o% o' e$e% ?eer&,%,%@ Pe%0,o%0
1ension 1ayment 6rder 8o. RRRRRRRRRRRRR
(ertified that the e$ent $i&. RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
)hich determines the pension of RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRR has not happened.
To be filled in only )hen The pension is paid to a female pensioner by
money order Ce certify that the abo$e declaration correct > and the accept full
responsibility for it.
Ce certify that the abo$e declaration is correct> and accept full
responsibility it for it.
Station RRRRRRRRRRRRRRRRR_ 9Signature:
.
363
+ate RRRRRRRRRRRRRRRRRR_ 9+esignation:
8ote7777 Chen the certificate in signed by 2o$ernment officials their
designation should in$ariably be stated.
.
364
FOR/ S.T.R. 99
LSee S.T.R. :.1>> (:). :.1>6 (9) (+) !%? %oe )%?er :.1>6 (<).M
MTo be printed on foolscap *uarto.N
H!1'4"e!r1" ?ec1!r!,o% o' 'e&!1e -e%0,o%er0 A(o0e -e%0,o%0 !re
er&,%!+1e o% (e,r &!rr,!@e
MThis certificate is to be attached to the pension bills for +ecember and June.N
1ension 1ayment 6rder 8o.RRRRRRRRRRRRR
% hereby declare that % am not married and that % ha$e not been married
during the past half7year.
Cido)A+aughter of the late RRRRRRRRRRRRRRRRRRRRRRRR
+ate
To be filled in only )hen The pension is paid to a female pensioner by
money order Ce certify that the abo$e declaration correct > and the accept full
responsibility for it.
Ce certify that the abo$e declaration is correct> and accept full
responsibility it for it.
9Signature:
9+esignation:
9Signature:
9+esignation:
Station RRRRRRRRRRRRRRRRRR
+ate RRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
8ote777 Chen the certificate is signed by 2o$ernment officials their
designation should in$ariably be stated.
RRRRRR
,rom S.T.R. 4;
R +E-ETE+ R
.
365
FRO/ S.T.R. :1
LSee %oe I )%?er S.T.R. :.169 !?? :.19M
Treasury month of !" .
Head of Ser$ice (hargeable. _RRRRR
+eposits.
Boucher 8o. RRRRRRRRof -ist of
1ayments.
6riginal _ +ated of _ RRRRRR
RRRRR +eposit. _
8umber. _
%n this space a translation of the receipt form
into undo should be gi$en.
E.patiated and entered.
JJJJJJJJJJJJ.

Accountant.
Treasury.
1ay Rupees.
RRRRRRRRRRRRRR
RRRR
Treasury 6fficer
8ame of _RRRRRRRR Amount originally _
+epositor _ deposited. _
RRRRRR
Rupees.
Recei$ed this RRRRRRRRRRRRRday of
RRRRRRRRR !;
The sum of Rupees
RRRRRRRRRRRRRRRRRRRRRRRRRR
Being the amount payable
RRRRRRRRRRRRRRRRRR
6n account of the deposited scribed abo$e.
(laimantIs _
Signature. _
Stamp if re*uired.
1assed for payment.
RRRRRRRRRRRRRRRRR
RRR
Rs. RRRRRRRR Judge 3agistrate or
(ollector.
.
366
For& S.T.R. :6
LSee r)1e S.T.R. :.19>M
Re')%? o' L!-0e? De-o0,0
To
THE ACCOUNTANT #ENERAL. PUNJABTRRRRRRRRRRRRRRRRR
The follo)ing refunds of -apsed +eposits aggregating rupees
RRRRRRRRRRRRRRRRR9in )ords: ha$e been claimed by
RRRRRRRRRRRRRRRRRRRRRof )hose identity and title to the money % ha$e
satisfied myself re*uest you sanction to the refund.
(lass of
+eposits.
1ART%(E-ARS
6, 6R%2%8A-
+E16S%T.
Balance
credited to
2o$ernment.
+ate of lapsed
Statement.
Amount
claimed.
RE3ARFS.
Pear 8o.
Rs. Rs. Rs. 1s.
9Signature.
The RRRRRRRRRRRRRRRRRR!".
Judge 3agistrate or other 6fficer.
.
367
FOR/S
Re$erse of ,orm 4'
8o. RRRRRRRRRRRRRRRRR. +ated RRRRRRRRRRRRRRRRRRR
Sanctioned.
Accountant72eneral 1un5ab.
Re$enue
Stamps
Reser$ed 1ayment
RRRRRRRRRRRRRR (laimant.
1ay Rupees 9 :
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
E.amined. Accountant.
The RRRRRRRRRRRRRRRRRRRRRRRRR!".
Treasury 6fficer.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRR
8ote 777 The signature of the claimant should be obtained on this form and
the form should be returned at $oucher in support of the debit.
,or use in the Accountant72eneral 6fficer.
.
8oted in the
8umber Book
6f 6rders
S
updt.
Admitted
6b5ected to
Auditor
368
For& S.T.R. :9
(See r)1e +e1oA S.T.R. :.1:=.)
COUNTREFOIL
For& S.T.R. :9
(See r)1e 6 +e1oA S.T.R. :.1:=.)
To +e re)r%e? ,% or,@,%!1 !'er co&-1",%@ A,(
(e o+*ec,o%.
T6 THE T6 THE
The anne.ed bill is
returned on account
of ob5ection 8o.
Treasury
+ated7Treasury
6fficer.
The anne.ed bill is
returned on Account
of ob5ection 8o.
Treasury.
+ated7 Treasury
6fficer.
Returned )ith the
ob5ection duly complied
)ith.
+ated. Head of
6ffice.
8o. -ist of 6b5ections 8o. -ist of 6b5ections
!
'
/
4
Amount of Bill to be stated in )ords.
(ertificate of date and hour on
)hich RRRRRRmade o$er charge of
the RRRRRRR re*uired.
(ertificate of date and hour on
)hich RRRRRRmade o$er charge of
the RRRRRRR re*uired.
(ertificate re*uired by rule 44# of
the Subsidiary Treasury Rules
regarding the submission of
detailed (ontingent Bills to the
(ontrolling 6fficer not furnished.
!
'
/
4
Amount of Bill to be stated in )ords.
(ertificate of date and hour on )hich
RRRRRRmade o$er charge of the RRRRRRR
re*uired.
(ertificate of date and hour on )hich
RRRRRRmade o$er charge of the RRRRRRR
re*uired.
(ertificate re*uired by rule 44# of the
Subsidiary Treasury Rules regarding the
submission of detailed (ontingent Bills to
the (ontrolling 6fficer not furnished.
.
369
No. L,0 o' o+*ec,o%0 No. L,0 o' o+*ec,o%0
4a
<
6
0
#
"
!;
!!
!'
!/
!4
Statement of detailed (ontingent Bills
not attached to the first (ontingent
Bill.
(orrections in Bill to be attested byRR.
(ontingent (harges not recorded as
for the current month.
+istrict and office from )hich
RRRRRRR)as
Transferred to be noted.
Erasures n Bill 1re$ent its
acceptance.
,unds subscriptions to be deducted.
Health (ertificate of
RRRRRRRRRRRre*uired.
-ast 1ay (ertificate re*uired.
-ife (ertificate re*uired.
Absentee statement re*uired.
3emo of Budget allotment for the
current year and e.penditure
including this Bill not filled in.
4
<
6
0
#
"
!;
!!
!!
!/
!4
Statement of detailed (ontingent Bills not
attached to the first (ontingent Bill.
(orrections in Bill to be attested by RRR.
(ontingent (harges not recorded as for
the current month.
+istrict and office from )hich
RRRRRRR)as
Transferred to be noted.
Erasures n Bill 1re$ent its acceptance.
,unds subscriptions to be deducted.
Health (ertificate of
RRRRRRRRRRRre*uired.
-ast 1ay (ertificate re*uired.
-ife (ertificate re*uired.
Absentee statement re*uired.
3emo of Budget allotment for the current
year and e.penditure including this Bill
not filled in.
.
370
No. L,0 o' o+*ec,o%0. No. L,0 o' o+*ec,o%0.
!<
!6
!0
!#
!"
';
'!
''
'/
'4
'<
'6
'0
8ame of claimant to be )ritten in Erdu
or in English.
8ames of temporary incumbents in
8ational 1ay Scales / to !< Rule '
belo) S.T.R.4./;:.
6rder of 2o$ernment re*uired
sanctioning increased pay.
1ayee being pri$ate party his
parentage and residence should be
stated.
1ayeeIs receipt )anting.
1urposes of 5ourney not stated.
Re$enue Stamps not affi.ed.
Station from and to )hich the 5ourney
)as performed by rail and not sho)n
separately in the bill.
Sub7$oucher numbers not re*uired.
Sub7$oucher numbers re*uired.
Signature illegible.
Total on pageRRRRRRRRRRRRRRRRis
incorrect.
1ostal held by the 2o$ernment ser$ant
pre$ious to his transfer not stated.
!<
!6
!0
!#
!"
';
'!
''
'/
'4
'<
'6
'0
8ame of claimant to be )ritten in Erdu
or in English.
8ames of temporary incumbents in
8ational 1ay Scales / to !< Rule '
belo) S.T.R.4./;:.
6rder of 2o$ernment re*uired
sanctioning increased pay.
1ayee being pri$ate party his
parentage and residence should be
stated.
1ayeeIs receipt )anting.
1urposes of 5ourney not stated.
Re$enue Stamps not affi.ed.
Station from and to )hich the 5ourney
)as performed by rail and rad not
sho)n separately in the bill.
Sub7$oucher numbers not re*uired.
Sub7$oucher numbers re*uired.
Signature illegible.
Total on pageRRRRRRRRRRRRRRRRis
incorrect.
1ostal held by the 2o$ernment ser$ant
pre$ious to his transfer not stated.
.
371
No. L,0 o' o+*ec,o%0. No. L,0 o' o+*ec,o%0.
'#
'"
/;
/!
/'
//
/4
/<
/6
/0
/#
A copy of the 2o$ernment order
transferring him to RRRRRRRnot
recei$ed nor the 2a&ette 8otification
pointed out.
Separate list of stages tra$eled and
the amount claimed for each
indi$idual should be attached to the
bill.
1articulars of ad$ances not gi$en in
the bill as re*uired by rule 4.!!< of the
Subsidiary Treasury Rules.@
(ertificates printed on the bill not
signed.
1laces )here and dates on )hich
halts )ere made not specified.
+ate and time of departure from and
arri$al at each place not specified.
The amount of the bill stated in figures
does not agree )ith that sho)n in
)ords.
The endorsement to make the bill
payable to RRRRRRRRRnot signed by
the dra)ing officer.
2o$ernment order appointing you as
RRRRR
Re*uired.
(omplete a account classification not
recorded on the bill.
,orm B.3. '/ not attached to the bill.
'#
'"
/;
/!
/'
//
/4
/<
/6
/0
/#
A copy of the 2o$ernment order
transferring him to RRRRRRRnot recei$ed
nor the 2a&ette 8otification pointed out.
Separate list of stages tra$eled and the
amount claimed for each indi$idual should
be attached to the bill.
1articulars of ad$ances not gi$en in the
bill as re*uired by rule 4.!!< of the
Subsidiary Treasury Rules.@
(ertificates printed on the bill not signed.
1laces )here and dates on )hich halts
)ere made not specified.
+ate and time of departure from and
arri$al at each place not specified.
The amount of the bill stated in figures
does not agree )ith that sho)n in )ords.
The endorsement to make the bill payable
to RRRRRRRRRnot signed by the dra)ing
officer.
2o$ernment order appointing you as
RRRRR
Re*uired.
(omplete a account classification not
recorded on the bill.
,orm B.3. '/ not attached to the bill.
.
372
,orm
MSee
Treasury
8.BQTo be dispatched )ithout fail by post.
(ash Balance Report of the
8A3E 6,
TREASERP%ES.
!
(ERRE8T
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2rand Total
2rand Total 9in
)ords:
+etails or 8otes Tale Balue
.
373
+enominations
(urrency and Bank 8oes.
!;;
<;
!;
<
!
6ther 8otesR
Total
Rs
1s
1ure78ickel (upro nickel
8et issued to the public
6r
8et recei$ed from the 1ublic
8ickel brass Bron&e and Aluminum
8et issued to the public
6r
8et recei$ed from the public
Rs
1s
(urrency and Bank 8oes.
!;;
.
374
<;
!;
<
!
6ther 8otesR
Total
Rs
1s
1ure78ickel (upro nickel
8et issued to the public
6r
8et recei$ed from the 1ublic
8ickel brass Bron&e and Aluminum
8et issued to the public
6r
8et recei$ed from the public
Rs
1s
9!: (ash balance not $erified by (ollector o)ing to
9': (ash balance $erified by (ollector on
S.T.R. ::
S.T.R. <.<
O% (e
.
375
Total
(urrent
UNCURRENT AND 7ITHDRA7N
2rand
Total
1
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!; !! !' !/ !4 !< !6 !0
Rs. 1s Rs 1s Rs 1s Rs 1s Rs 1s Rs 1s Rs 1s Rs 1s
% hereby certify that % ha$e personally ascertained by uniting that the
balance in the district Treasury for )hich % am responsible amounted on the to
the amount sho)n in column !0 abo$e.
% further certify that the bulk of the treasure is kept under double locks the
key of one of )hich is in the e.clusi$e custody of the Treasury 6fficer and that
of the other )ith the Treasurer. % further certify that the balance under single lock
)ith the Treasure amounted on the abo$e to Rs.RRRRRRRRRand that at no time
did the Treasurer held in his separate custody a sum larger than necessary for
the con$enient transaction of 2o$ernment business or larger than the security
gi$en by him.W The balance of Sub7 Treasuries amounted on dates specified to
the sums sho)n against them and % ha$e recei$ed from Sub7Treasury 6fficers
certificates of the actual $erification of those balances.
The balance of the currency sheet amounted on the
Rs.RRRRRRRRRRRRRR
Amount under double lock Rs.
+istrict Treasury balance \
The balance in the small coin depot at ? Treasuries single lock
RRRRRRRRRRRRRR amounted on the !" to Rs.
+ated !" (ollector.
W%n districts )here a branch of the Bank conduct the 2o$ernment
Treasury business the follo)ing should be substituted for first portion of the
.
376
certificate. The certificate relating to Sub7Treasuries should be suitably modified
if there are any Sub7Treasuries the business )hich is conducted by the Bank.
L% hereby certify that a sum of RsJ9in )ords 9has been credited
RRRRRRRunder the head State debited.
Bank +eposits 1ro$incial in the accounts for the month of. And this
amount agrees )ith the net (entral. +isbursement sho)ing in the daily
Statement of 1ro$incial receipts and disbursements recei$ed from receipt the
Bank@. (entral.
.
377
(Re$er0e o' For& S.T.R. ::)
RE3%TTA8(E RE(B%BE+ RE3%TTA8(ES +%S1AT(HE+
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WChether a (urrency or Treasure y remittance and the kind of notes or
coin remitted.
%f a remittance consists of current coin the )ord ?%ncrement@ should be
)ritten against it in this column.
Remittance in transit should be indicated in this column by the )ords
?%n7transit@.
Remittances dispatched in months pre$ious to the month under report
for )hich first ackno)ledgments ha$e not been recei$ed should also
be sho)n under this head.
.
378
For& S.T.R. :<
LSee S.T.R. <.1>. <.1= V AND <.18 (!))M
C)rre%c" C(e0 S1,-
8ame of chest777
+ate
etc.
8umber of 1ieces of currency and
Bank 8otes for Rupees.
Re. ! 8otes Total
$alue of
notes.
Re. !
notes and
)hole
rupees
9columns
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8ature of transactions should be specified as under777-ocal transfer7777E.change 7777Remittance
from77777to 8ature of transactions 777Treasury transfer7778o.RRRRRRRRRRRR+atedRRRRRRRRRR!"
.
379
Treasury 6fficer Treasury or other 6fficer
6f Sub7Treasury 6fficer in 5oint charge of chest.
To
The (urrency 6fficer
State Bank of 1akistan %ssue +epartmentRRRRRRRRRRRRR
%ncludes small coin of any
! 9Strike off unnecessary items:
.
380
FOR/S
For& S.T.R :;
LSee r)1e <.6: (o).M
Ad$ance intimation of dispatch of remittance.
,orm
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
To
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
3emo. 8o. +ated the !".
A remittance of 8otesA(oinAEn7current7coin noted belo) )ill be
dispatched from this office so RRRRRRRRRRRRRRRRRRRRRRRRand to re*ues you to
make arrangements or recei$ing it on arri$al of the train.
!. +ate of dispatchRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
'. By Train 8o.RRRRRRRRRRRRRRRRRRRlea$ing RRRRRRRRRRRRRRRRRRRRR
Station at RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRhours on RRRRRRRRRRRRRRRRR
/. +ate of arri$al at RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRStation.
4. 1robable time of arri$al at RRRRRRRRRRRRRRRRRRRRRRRStation
<. 8umber of bo.es in the consignment RRRRRRRRRRRRRRRRRRRRRRRRRR
6. Balue of
consignmentRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
0. 8ature of consignment 9that is notes or current or un7current sil$er
nickel or copper coins:.
#. Remittance accompanied by poteder named RRRRRRconceompanied
by poteder=
". Remittance packed inRRRRRRRRRRRRRRRRRRRpaten bo.es to be
returned to (urrency 6fficeRRRRRRRdeli$ered to the Agent or 3anager
at disposed of at the recei$ing office.
Remitting 6fficer.
8.B. 777 A remittance should not be sent at such a time that it )ill be in
transit at the end of the month or that it )ill reach its destination on a ,riday or
other authori&es holiday. The attention of the escort officer should be specially
dra)n to paragraph / of form S.T.R. 4".
.
381
For& S.T.R. :=
(See S.T.R. <.9>. <.99 AND <.9:)
%n$oice of RRRRRRRRRRRRRRRRRnotes dispatched RRRRRRRRRRRRRRRRRRRcoins.
RRRRRRRRRRRRRRRRto RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRfrom
the Treasury a RRRRRRRRRRRRRRRRRRRRRRto RRRRRRRRRRRRRRRRRRRRRRRRRRRR
8umber
of bo.es.
8o. on the
bo.es.
Ceight of
each bo..
Address
and mark
on bo.er.
+enomination
of notes or
description of
coins.
8o. of
8otes.
Balue
Filogram.
Total
Rs. 1s.
RRRRRRRRRRRRRRRTreasury.
The RRRRRRRRRRRRRRRRR!". Treasury 6fficerRRRRRRRRRRRRRRRRRRR
Recei$ed from the Treasury 6fficer RRRRRRRRRRRbo.es of marks and )eights details abo$e said
to containRRRRRRRRRRRRRRR8otes to the $alue of Rs. RRRRRRRRRRRRRRRand
RRRRRRRRRRRRRRRRRRcoins to the $alue of Rs. RRRRRRRRRRRR. The bo.es are in good
conditions.
.
382
6fficer7in Hcharge of escort.
For& S.T.R. :8
(See r)1e <.:>)
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! ' / 4 < 6 0 # " !; !! !' !/ !4
%n case of the notes the number of pieces of each denomination
should be furnished.
.
383
The number of days for )hich the e.amination has been in abeyance
o)ing to the absence of the accompanying potedars or other cause
should be mentioned.
,ull reasons should be gi$en for the recommendation on the re$ise of
the certificate.
Remitting 6fficer. Recei$ing 6fficer.

Station RRRRRRRR+ate RRRRRRRR Station RRRRR +ate RRRRR
FOR/S
FOR/S.T.R..:9
LSee ;.T. R. <.:9 !%? ;.<1M
/e&or!%?)& o' ,%0r)c,o%0 o +e @,$e% Wo (e Po1,ce O'',cer4 ,%4 c(!r@e
oQ4!I re&,!%ce +" r!,1.
These instructions should be pointed in Erdu and English7tend a copy
containing both the copies in Erdu and English must be handed by the Treasury
or (urrency 6fficer at the dispatching station to the police officer commanding
any guard )ho )ill tra$el in charge of treasure the copy being transferred by %nn
to the officer commending the relie$ing guard if the guard is relie$ed at any point
of the 5ourney.
A copy should also be supplied to the officers )ho are called upon to
furnish guards for remittance by rail and they should be re*uested to impress
upon the police officer detached upon this duty 4he necessity for strict7and
unde$iating adherence to the instructions.
INSTRUOTIONS
S!. The police officer taking charge of a treasure guard tra$elling .by tail
)ill not see the treasure packed at the Treasury but he )illT flee the bo.es
)eighed and satisfy himself that each bo. is properly secured before it is
transferred to the $an and that it is properly Tplaced therein.
S' T. e guard should be accommodated in a brake $an attached the
treasure $an or in the end compartment of the carriage ne.t ad5oining treasure
.
384
$an> and the doors of the compartment occupied by the guard should ne$er be
locked.
?/ The escort officer )ill7)ire to the recei$ing officer the numbers of the
train 9passenger or goods: con$eying the remittance .and its hour of .departure
and )ill also )ire again en route if any change in the train has been made or
anything has occurred to delay its arri$al.
S4. An officer relie$ing such a guard )ill see that the numbers of the
Cagons agree )ith those gi$en in the blank receipt tendered for its signature
that the looks are secure> that the seals are unbroken and bear no Sign of
ha$ing been tampered )ith and that the locked doors of the $an cannot be
opened.
S< The Treasury or (urrency 6fficer if so re*uested shall pro$ide the
officer in charge of such a guard )ith a lantern )hich )ill burn all night. The
6fficer7in7charge should cause a sentry to alight at $ery alternate stopping place
and ascertain that the locks ha$e not been tampered )ith. +uring any %on
stoppage a guard must remain on duty by the door of the treasure )agons if
there be se$eral such )agons it )ill to tell off t)o men )ho may stand one at
each and of the )agons
S6 %n case of break7do)n separating a con$oy the officer7in7charge
should separate his party at aching himself the disabled portion.
S0 6n deli$ering the bo.es at the Treasury to )hich they are addressed
he )ill obtain a receipt for bags said to contain coin to the $alue of be or for
bo.es )ith marks and )eights detailed in the in$oice said to contain coin or
notes to the $alue of Rs. %f any bo. be short )eight to sho) signs of ha$ing
been tampered )ith it should be opened in the presence of the escort officer
other)ise he should be allo)ed to return at once.
SThe form of receipt to be used by a relie$ing guard should run thusQ
SRecei$ed charge fromQQQQQ1olice ofQQQQQQQQ district of Rail)ay
)agon 8o.QQQQQQQsaid to containQQQQQ bo.es aggregating Ra.
QQQQQQQQQCagon 8o.QQQsaid to containQQQbo.es aggregating
Bs.QQQQQQQQQQ9and so on:. The )agons )ere duly booked and sealed
and one key for each made o$erQQQQQQQReceipts to be gi$en by other
relie$ing guards are also ackno)ledged. The number and contents of each
)agon should be detail led in case of a breakdo)n. The receipts should be in
Erdu or English if the police officer is ac*uainted )ith these languages other)ise
in the officers $ernacular.
.
385
8oteQ%f the seals on a )agon are broken or bear sign of being tampered
)ith or if )agon has not been sealed it is the duty of the relie$ing escort officer to
insist on the )agon being opened and the number of bo.es counted before he
gi$es a receipt to the relie$ing officer. %n such cases the fact of the )agon ha$ing
been opened and the number of the bo.es counted should be endorsed on the
receipt.
S# The escort officer )ill present the command certificate for e.amination
to the remitting Treasury or bank officer before the remittance is handed o$er to
him. He should also present it for e.amination to the Treasury or bank officer
taking charge of the treasure. The latter )ill satisfy himself that he is taking o$er
the treasure from the officer named in the command certificate and )ill at same
time check the strength of the escort )ith that stated in the command certificate
noting any difference that he may find. Chen all is correct he )ill merely sign the
command certificate.
S" Chene$er any breach of these rules occurs the officer in charge of the
guard must insist on the treasurer can being detached from the train and should
immediately telegraph the facts to the remitting officer to his o)n departmental
superior and to the Traffic 3anager of the Rail)ay
S!; Chen a poteder accompanies remittance he is responsible during the
)hole course of the 5ourney for the contents of the bo.es and the police guard
acts as an escort. The poteder )ill not interfere in any )ay in the performance by
escort of its legitimate duties but the must be permitted to satisfy himself that all
necessary precautions are being taken. %n the e$ent of damage occurring to a
bo. it is the duty of the poteder to take o$er any coin that may fall out and to
$erify the contents and re7pack the bo. if re7packing becomes necessary. The
escort officer must not permit the poteder to be interfered )ithin the e.ecution of
his dutiesS.
.
386
FOR/ S.T.R. <>.
LSee S.T.R. 8.: )+)M
CURRENCY CHEST BOOK
2o$ernment ABank 1aper (urrency
Agency.
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.
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.
387
8ature of transactions 9a: and 9b: should be recorded.
FOR/ S.T.R <1
LSee S.T.R. 8.< (@)M
Berification statement of (urrency (hest balances for the month of
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8umber of 1ieces of
(urrency and bank 8otes
for Rupees.
2o$ernm
ent
Rupee
8otes.
1ure 8ickel D
6upro 8ickel.
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Balue in
Rupees.
'<
1aisa
<;
1aisa
! ' / 4 < 6 0 # " !; !! !' !/ !4 !<
9!: % do hereby certify that % ha$e personally ascertained
that the balance in the (urrency (hest at
RRRRRRRRRRRRRRRRon the amounted to Rs. 9in
)ords:RRRRRRRRRRRRRRRRand that the )hole of the
balance has been kept under double locks.
Treasury. Treasury 6fficer Berifying 6fficer.
8oteQ(ertificate 9!: is to be signed in all cases e.cept the
follo)ing=7 ,or chests in the custody of the 8ational Bank of
1akistan no $erification report is re*uired e.cept for
September. ,or the other months the Treasury 6fficer of such
chests has still to send to (urrency 6fficer reports of balance
9': % further certify that
certificates from Sub7Treasury
6fficers of correctness of the
balance of the Sub7Treasury
chests as noted abo$e ha$e
been recei$ed by me.
Treasury
6fficer.
86TE777 (ertificate 8o. 9': is
to be signed by Sadar
.
389
of Sub7Treasury chests under him and in these Reports
certificate 8o.
9!: is not re*uired only certificate 8o. 9': 9See S.T.R #.<:.
8o.
Treasury 6fficer
,or)arded to the RRRRRRRRRRRRRat (urrency 6fficer
(hest
The !".
Treasury 6fficers sending
reports of balances of such
chests under them along )ith
repots of their o)n balances
to the currency 6fficer MSee
S.T.R #.< 9f:N
.
390
FOR/ S.T.R. <6
(See S.T.R. :.<)
TRANSIT RE#ISTER.
Serial
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! ' / 4 < 6 0 # "
.
391
I N D E 9
The inde. deals only )ith the rules in the se$eral chapters and
appendices of this $olume and does not co$er the forms. %t has been compiled
solely for the purpose of assisting references and no e.pression used in it should
be considered as in any )ay interpreting the rules.
A Rule A contd Rule
P"8 .!##, o* e,t".#!,(2e't, to
.e ,1//ote) .8
STR.4.5
4
A)0!+e L!,t, :
;;;to .e o/e'e) !' t(e
/e,e'+e o* t(e Te",18
O**!+e "') /",te) !' -1")
*!#e,
4.116
A++e/t"'+e :
;;;o* +(e<1e, o' #o+"# ."'6, !'
/"82e't o* Go0e'2e't )1e,.
STR
4.44
Atte2/te) *"1), !'
/e+"1t!o',
STR
4.116 &
4.117
A++o1't"'t Ge'e"# ;;;;;;
De*!'!t!o' o*
TR;4(*) Coe+t!o', 2")e !'
/e+"1t!o',
Note to
STR
4.116
Co')!t!o', 1')e 3(!+( o**!+e
o* *1'+t!o', ", " Te",18
TR. 6
"')
STR.
1.4=
Ho3 "e )e"#t 3!t( o' e+e!/t.
>"+!#!t"te !)e't!*!+"t!o' "')
e?"2!'"t!o'
STR
4.116 &
4.177
Co'to# o* A1)!to Ge'e"#
o0e
TR. 5@ &
5=
A-ee2e't
;;.et3ee' t(e Go0e'o o* t(e
P1'%". & St"te B"'6 o*
P"6!,t"' : >"2
TR. 5
A//e')!
? A
A)%1,t2e't ;;;
;;; .et3ee' Go0e'2e't
TR 55 to
56 &
STR 7.1
to 7.5
A#te"t!o', ;;;;;
;; !' 0o1+(e,
;; o* /"8
STR 4.7
()) STR
4.44
A)0"'+e, ;;;;;
T"6"0!
;;; *o t(e A-!+1#t1"#
$"+(!'e8
STR
4.115
STR
4.75
A//o/!"t!o' ;;;
;; o* )e/"t2e't"# e+e!/t, *o
)e/"t2e't"# e?/e')!t1e
STR 7A
;;; to Go0e'2e't ,e0"'t,B
>o2, o* )"3!'- "')
e/"8!'-
STR
4.114 &
4.115
A1t(o!t8 ;;;;;
;; +o2/ete't to )e+!)e
3(et(e "'8 ,/e+!*!e) 2o'e8
*o2 /"t, o* /1.#!+ e0e'1e,
o* t(e /o0!'+e o 'ot
TR
P"82e't o* :*o t(e /1+(",e
o* 2oto +", "') 2oto
+8+#e,
Note, to
STR
4.114
A1)!t De/"t2e't 'ot to +"8
o1t o* ,1. Te",1!e,
STR 1.54
;; to O**!+e, *o2 Ge'e"#
Po0!)e't >1') De/o,!t,
S1. R1#e
4 1')e
STR
4.146
;; e/ot to .e )"3' !' t3o
/"t,
STR 1.44
A)0!+e,
;; to .e ,e't to )e/"t2e't"#
O**!+e
STR
4.45 &
4;165
B
B"'6B
De*!'!t!o' o* :
O/e'!'- o* " ,e/""te,
"++o1't 3!t(;;
TR 4 ())
TRS @ &
= to 4.4
Re2!tt"'+e to "') *o2 ;;; STR Po+e)1e !' e-") to STR
.
392
5.6C to
5.65
+"'+e##"t!o' "') e*1') o* ;;;;
"t t(e !,,1!'- Te",18
4.145
B"'6 D"*t, : De2"') D"*t,
(De2"') D"*t) : !,,1e) .8
#e-"# (o#)e o* "') !' *1##
/"82e't.
STR
4.145
Po+e)1e "t !t t(e !,,1!'-
te",18
STR
4.147
B"'6 D"*t, : Go0e'2e't
)"*t, "') Te#e-"/(
T"',*e,.
;; to .e o/e'e) !' t(e
/e,e'+e o* t(e Te",18
O**!+e "') /",te) !' -1")
*!#e
STR
4.166
Re+e!/t *o /"82e't, ;;;;
Not to .e t"6e' !'
!',t"##2e't,.
P"8".#e .8 t"',*e o* B"'6
)"*t.
STR
4.145
STR
4.145
(.)
Atte2/te) *"1), !'
/e+"1t!o',
STR
4.116 &
4.117
P"8".#e .8 t"',*e o* B"'6
)"*t,
STR
4.145
(.)
Coe+t!o', 2")e !'
/e,e+1t!o',
Note
STR
4.141
P"8".#e to " /"t'e, "##o3e)
+o')!t!o'"##8
STR
4.145
(.)
C(e+6 o' /"82e't o* ;;; 4.116 &
4.164
P"8".#e to +o2/"'!e, STR
4.145
(e)
E?"2!'"t!o' o* /e,e'te) STR
4.11= &
4.145
P"8".#e to %o!'t o3'e, STR
4.145
(e)
Do1.t*1# ;;; STR
4.141
S!-'e) .8 "-e'tD o "tto'e8 STR
4.145
(")
>o2 o* e+e!/t o* "')
/"82e't o* to ."'6
STR
4.144
E(e' #e-"# (o#)e !, )e") STR
4.145
(")
P"82e't o* )1/#!+"te, "')
t!/#!+"te,
Note 4
to STR
4.11=
Po+e)1e !' e-") to
+"'+e##"t!o' "') e*1') o* "t
t(e Te",18 )"3' 1/o'
STR
4.147
Po+e)1e !' e-") to t(e
!,,1e )"*t, "t Te",1!e,
."'6!'- 3!t( t(e ."'6.
Note 1
to STR
4.11=
Re2!tt"'+e t"',*e e+e!/t,
Ae 'ot o)!'"!#8 /"8".#e "t
S1. Te",1!e,
Note 1
to @ STR
4.11=
Pe+"1t!o', "-"!',t *"1), !' STR
4.141 &
4.11=
Go0e'2e't )"*t, "e 'ot
t"',*e".#e
STR
4.14C
P"82e't o* Go0e'2e't
)"*t, to /o#!+e2e'
4.144 B!##, :
D"3"# o* : .8 /e,o', 'ot !'
Go0e'2e't ,e0!+e
STR 4.5
& 4.4
P"82e't 'ote o* /"82e't 4.145
P"82e't o* te#e-"/( t"',*e 4.11@ Go0e'2e't ,e0"'t,
"1t(o!,e) to )"3 2o'e8 .8
STR 4.4
P"82e't .8 !',t"##2e't
/o(!.!te)
STR
4.145
>o /"8 "') "##o3"'+e, See
e,t".#!,(
2e't
"')
O**!+e,.
I',t1+t!o', e-")!'-
/e,e't"t!o' o* ;;; "t "
Te",18
STR 4.5 I'+e2e't to .e "tt"+(e) to
.!##, !' 3(!+( )"3'
;; "') +o',o#!)"te) e+e!/t, to
.e -!0e' to )e/"t2e't"#
o**!+e,
STR 4.55
STR 4.45
St"2/!'- o* :
De)1+t!o', *o2 ;;;
STR 4.@
& 4.=
STR
4.17 to
C#",,!*!+"t!o', ;;;
Co2/#ete to .e ,(o3' o' .!##,
;; o* #e"0e ,"#"8 o*
STR 4.7
(")
.
393
O**!+e :
;; o* ",,!,t"'t 2e)!+"# o**!+e,
;; o* #"') "+<1!,!t!o' o**!+e,
4.1C
STR
4.4C
STR
4.5C
(.)
STR
4.64 to
4.67
Go0e'2e't ,e0"'t
t"',*ee) *o2 ot(e
Go0e'2e't +o!' .
;;B1't;;
STR 4.54
P""-"
/( 14 o*
A//e')!
? >
A2o1't o* 2"8 .e e2!tte)
.8 2o'e8 o)e !' +et"!'
+",e,
STR
4.154
Bo'Fe : 6!'), o* P"" 1
(!0) o* "
A//e')!
? >.
Bo'Fe +o!' ;;;
G!'), o* ;; P""-"
/( 1 (!0)
o*
A//e')!
? >.
Co!'
Co')!t!o', o* +1e'+8 o* :
C1/o;'!+6e# ;;;6!') o*
Co1'te*e!t
STR @.7
P"" 6 o*
A//e')!?
>
P"" 7 o*
A//e')!?
>
De*"+e) ;;; te"t2e't o* P"" 15
o*
A//e')!
? >
C1tt!'- o .e"6!'- o* ;;;
$et(o) o* ;;;
P"" 7 o*
"//e')!?
>
C
C",( ;;;;;
Peo', o ot(e !'*e!o
Go0e'2e't ,e0"'t, ,(o1#)
'ot .e "##o3e) to *et+(
STR 5.5 Po0!,!o', o* t(e +o!'"-e "+t. P""
7(") o*
A//e')!
? >
.
394
C",( B"#"'+eB
S1.2!,,!o' o* 2o't(#8
"++o1't "') +et!*!+"te o*
0e!*!+"t!o' o* to t(e
A++o1't"'t Ge'e"#
STR 5.5
& 5.6
E!t()"3"# o* ;;;;;
D!,/o,"# o* ;;;
At Te",1!e,
P"" 17
o*
A//e')!
? >
P"" =;
14 o*
A//e')!
? >
C(e<1e,;;;
Go0e'2e't ,e0"'t,
"1t(o!,e) to )"3 2o'e8 .8
STR
4.14 &
4.1@
Te')ee) to R"!#3"8 O**!+e,
Ret1', o*
P"" 44
o*
A//e')!
? >
P"" 45
o*
A//e')!
?
A++e/t"'+e o* : o' #o+"#
."'6, !' /"82e't o*
Go0e'2e't )1e,
STR
4.44
S1//#8 o* ;; P"" 44
o*
A//e')!
? >
I't!2"t!o' o* '12.e o* e"+(
+(e<1e .oo6 "')
'12.e o* t(ee!' to
.e -!0e' to t(e
Te",18 O**!+e
TR 4@ &
STR
4.1@
De*"+e) :
Bo'Fe ;;; Te"t2e't o*
P"" 15
(!) o*
A//e')!
? >
I',t1+t!o', ", to t(e
/e/""t!o' "') *o2
o*
STR 4.5
to 4.16
;;o 3o' o1t "e #e-"# te')e P"" 6 o*
"//e')!
? >
Cet!*!+"te :
He"#t( +et!*!+"te to .e
"tt"+(e) to *!,t /"8 .!##
STR
4.44 &
4.54
N!+6e#
Le-"# te')e
D!tto.
P"" 1
"') 6 o*
A//e')!
? >.
CContd CContd
Co!';+o't).
Ret1', o* ;; P"" 45
o*
A//e')!
? >
Co!' : +o't)
Re,/o',!.!#!t8 o* Te",18
O**!+e *o ;;;
P"" 1@
o*
A//e')!
? >
Co')!t!o', o* C1e'+8 P"" 6
o*
A//e')!
? >
Ret1', o* +o!' 3!t()"3' P"" 45
o*
A//e')!
? >
D!2!'!,(e) +o!' :
C1/o;'!+6e#
P"" , @;
14 "')
17 (!!) o*
A//e')!
? >
Eo' +1/o;'!+6e# +o!' P""17
(!) (") o*
"//e')!
? >
C1tt!'- o .e"6!'- o* /e,o',
"1t(o!,e) 1')e t(e
+o!'"-e "+t
P"" 7
(.) "')
"''e?1
e A o*
"//e')!
? >
Eo' '!+6e# +o!' P"" 17
(!) (") o*
"//e')!
? >
Po0!,!o', o* t(e +o!'"-e "+t P"" 7
(") o*
"//e')!
? >
Co!'"-e "+t ;;;
Pe,o', "1t(o!t8 1')e
;;;
To +1t o .e"6
+o1'te*e!t +o!'
P""
7(.)&
"''e?1
e A o*
"//e')!
? >
.
395
$!'!212 3e!-(t, *o te,t!'-
;;;
N!+6e#
P"", 16
o*
"//e')!
? >
P"" 17
(!) (") o*
A//e')!
? >
Co##e+to ;;;
De*!'!t!o' ;;;
Re,/o',!.!#!t8 o* : *o t(e
/o/e 2"'"-e2e't o* t(e
Te",18
STR (4)
(e)
STR 1.4
"') 1.5
E?+("'-e o* ,2"## +o!' P"" 5B
5 o*
"//e')!
? >
Co22!,,!o' to e-!,t", STR 1.6=
>oe!-' +o!'B
Not -e'e"##8 "++e/te)
"t Te",1!e,
S/e+!"# +",e, o* e+e!/t,
P"" 45
o*
"//e')!
? >
P"" 46
"') 47
o*
"//e')!
? >
Co't!'-e't B!##,B
To .e ,!-'e) .8 (e"), o*
o**!+eB
St"te2e't to .e "tt"+(e) to
STR 4.47
STR 4.4@
G!'), o* : P"" 1
o*
"//e')!
? >
Co't!'-e't C("-e,;;
Le-"# te')e A//e')!
? > /""
1 & 6 o*
"//e')!
? >
A//et"!'!'- to t3o 2"%o
(e"), 'ot .e !'+#1)e)
!' o'e .!##
STR 4.44
N!+6e# : G!'), o* P"" 1
(!) o*
"//e')!
? >
No';#e-"# te')e : e+e!/t "t
Te",1!e,
S2"## +o!' )e/ot,
P"" 4
o*
"//e')!
? >
P"" 4@
o*
"//e')!
? >
To .e e+o)e) "') te"te) !'
t(e "++o1't, ",
+("-e, o* t(e 2o't(
!' 3(!+( )!,.1,e)
B!## *o : (o3 to .e /e/"e)
STR.
4.45
STR 4.46
S1//#8 o* :
To ."'+(e, o* t(e N"t!o'"#
B"'6 o* P"6!,t"'
P"" 44
(.) o*
"//e')!
? >
Not +o1'te,!-'e) STR 4.5C
To Te",1!e,
To S1.;Te",1!e,
P"" 44
(") o*
"//e')!
? >
P"" 44
o*
"//e')!
? >
Re-1#"te) .8 ,+"#e et+.
>o2 o* .!## o* +o1'te,!-'e);;
STR 4.51
STR 4.54
.
396
U'o1e't 3!t()"3"# *o2
+!+1#"t!o';
Re2!tte) o* +o!' 3!t()"3"#
P"" 17
o*
A//e')!
? >
P"" 1=;
41 o*
"//e')!
? >
C1e'+8 +(e,t,
St"te B"'6 !, e<1!e) to
2"!'t"!' "t /#e",e.
STR @.1
C1,to)8 o* : "') /o+ee)!'-
*o 2"6!'- )e/o,!t,
t(ee !, "')
3!t()"3"# t(ee
*o2
STR @.4
to 7@.4
Re/"82e't o* #"/,e) )e/o,!t,
Re/"82e't o* +!0!# "')
+!2!'"# +o1t )e/o,!t,
STR
4.15C
STR
4.151 &
4.165
S"*e +1,to)8 "') 0e!*!+"t!o'
o* ."#"'+e,
;;"t Te",1!e,
STR
5.41
STR 5.7
to 51C
E!t()"3"# o* /e,o'"#B
P"82e't o* "t " S1.;Te",18
STR
4.154
STR
4.15@ &
4.15=
C1e'+8 'ote,;
C1,to)8
STR @.5 Re/"82e't o* : o* #e,, t("'
R,. 1CC
STR
4.14C
;; o* 2o'e8 e#"t!'- to /1.#!+
"++o1't
;; o* 2o'e8 ,t"')!'- !' t(e
+o',o#!)"te) *1') o
t(e /1.#!+ "++o1't
;; o* +1e'+8 ,(eet
STR 5.1
to 5.4
STR II
STR
5.41, @.5
& @.6
STR @.4
D!,"##o3"'+e, .8 t(e
A++o1't"'t Ge'e"#
STR 6.1
& TR. 51
D
D"te :
>o2 3(!+( Te",18 1#e,
+o2e !'to *o+e
TR. 1
D!,t!+t >1'),
D!,.1,e2e't, *o2 2")e o'
+(e<1e, )1#8 ,!-'e)
STR
4.145
De)1+t!o' *o2 .!##, STR
4.17 to
4.1=
D"*t,B
E?"2!'"t!o' o* (,ee B"'6
D"*t,)
STR
4.11= &
4.14C
De*!'!t!o', TR 4 &
*!,t
/"-e o*
STR,
E
C",( o)e, Note 1
to STR
4.11=
E**!+!e'+8 .",
E#!2!'"t!o' o* /"!,"
STR 4.45
STR 4.1C
De/"t2e't"# /"82e't,B
>oe,t )e/"t2e't
P1.#!+ 3o6, De/"t2e't
STR
4.76
STR
4.@C
E')o,e2e't, o' .!##, ;; STR 4.7
(!) "')
4.157
>oe,t De/"t2e'tB
P1.#!+ 3o6, De/"t2e't
STR
4.@C to
4.=1
E",1e, :
E,+ot;;
STR 4.11
De/o,!t,
Re*1') o* e0e'1e :
>o2 o* 0o1+(e *o e*1') o*
;;
STR
4.14@ &
1.65
STR
4.14=
D1t!e, o* o**!+e,
Re+e!/t, to .e o.t"!'e) .8
o**!+e, 3(e' e#!e0e) !'
+o1,e o* %o1'e8
STR 5.55
& 5.56
STR 5.57
.
397
Econcld Rule F ! concld "ule
;; o* e2!tte) .8 R"!#3"8 STR
5.5C &
5.51
>1') )e)1+t!o',B
P"t!+1#" o* : to .e ,(o3' !'
.!##, .8 t(e ,1.,+!.e, o .8
(e"), o* o**!+e,
STR 4.14
T(o1-( R"!#3"8 t!+6et, *o
/o#!+e ;;
STR
5.54 &
5.55
>1'), ;;;
>1'), /et"!'!'- to +epartment
may not be kept apart from
general balance
STR 5.4
E,t".#!,(2e'tB
P"t, o* : +("-e".#e to
)!**ee't 2"%o (e"), to .e
e-")e) ", )!,t!'+t
e,t".#!,(2e't
STR
4.4@
S1//#8 o* to Te",1!e, "')
S1.; Te",1!e,
STR 5.7
to 5.11
Se+t!o' o* :
>o2 o* : /"8 .!##
STR
4.4C
STR
4.5C (")
Re,/o',!.!#!t8 o* Go0e'2e't
,e0"'t, !' e,/e+t o* :
,1//#!e) *o e?/e')!t1e
STR 6.4
& 6.5
>o 3(!+( ,e/""te /"8 .!##,
"e )"3'
STR
4.5C (.),
(+) & ())
See ,e0!+e *1'),
Ge'e"# Po0!)e't >1')
A)0"'+e, *o2 ;; R1#e 4 to
STR
4.164
$o't(#8 : /"8 .!## to .e
,1//ote) .8 "' ".,e'tee
,t"te2e't
STR
4.51
Do1.t >1#
E?"2!'"t!o' o* :
STR
4.141
STR
4.11= &
4.14C
F
>o2, See ."'6 )"*t,
D!,.1,e2e't o* : )!0!,!.#e
.et3ee' Go0e'2e't &
Go0e'2e't ,e0"'t,
STR
4.157
G"'t, :!';A!)
To #o+"# .o)!e, et+, +"' .e
)!,.1,e) "t Te",18 1')e
o)e, o* A++o1't"'t Ge'e"#
STR 4.4
Po+e)1e !' e-") to
/"82e't o* *!'e, "')
*o*e!t1e, !'to t(e ."'6
STR
4.44
P"82e't o* : to ,+(oo#,
G"t1!t!e,
STR 4.71
STR
4.1C@
H
>oe,t +epartment
S/e+!"# !',t1+t!o', !' e-")
to e2!tt"'+e, o* !'to
Te",1!e,
STR
4.14 to
4.16 &
4.45
He"#t( +et!*!+"te
To "++o2/"'8 t(e /"8 .!##, o*
" /e,o' 'e3#8 "//o!'te)
3(et(e /e2"'e't#8 o o'
/o."t!o'
STR 4.44
& 4.55
I
S/e+!"# !',t1+t!o', e-")!'-
/"82e't, *o2 Te",1!e,
."'6!'- 3!t( t(e ."'6
STR
4.5=
I'+e2e't,;;;
Cet!*!+"te !' *o2 STR 46
e<1!e) 3!t( *!,t .!## !' 3(!+(
: !, )"3'
STR 4.55
I',/e+t!o', Lette, o* +e)!t :
P"82e't .8 +(e<1e, "-"!',t
STR
4.155 (+)
B8 #o+"# e0e'1e o**!+e,
B8 !',/e+to o* Te",1!e,
B8 +o22!,,!o'e,
B8 )e/1t8 +o22!,,!o'e
B8 A++o1't"'t Ge'e"#
O* S1.;Te",1!e,
STR
1.14
STR
1.15
STR
1.14
STR1.15
STR
1.16
L"/,e "t t(e +#o,e o* t(e
*!'"'+!"# 8e"
Lo+"# >1'),
STR
4.155 (+)
.
398
Co##e+to to !',/e+t "t #e",t
o'+e " 8e"
STR1.14
C
A++o1't o* "t Te",18 !, "
/1e ."'6!'- "++o1't
STR
4.141
Te",18 O**!+e to !',/e+t
S1.;Te",1!e,
STR
1.41
P"82e't !' e?+e,, o* ."#"'+e
"t +e)!t o* 'ot ")2!,,!.#e
STR
4.141
I'te Go0e'2e't t"',"+t!o' TR 55 to
56 &
STR 7.1
to 7.5
Lo"', to $1'!+!/"#!t!e, et+.
I'te De/"t2e't"# T"',*e
I'tee,t o' /1.#!+ )e.t
STR
4.54
STR
4.164
A1t(o!t8 ,"'+t!o'!'- t(e #o"'
to .e <1ote) o' t(e 0o1+(e
o' 3(!+( t(e #o"' !, )"3'
"') 'o /"82e't +"' .e 2")e
3!t(o1t t(e o)e, o* t(e
A++o1't"'t Ge'e"#
STR
4.111
L
L",t /"8 +et!*!+"te;; Po+e)1e o* e/"82e't o* STR
4.114
R"te o* ,1.,+!/t!o' o'
"++o1't o* ,e0!+e *1'),,
-e'e"# Po0!)e't *1')
)e)1+t!o', "') ot(e
/"t!+1#", to .e ,(o3' !'
STR
4.1= "')
'ote 5
.e#o3
STR
4.54
M
$o'e8 o)e,
C",e, !' 3(!+( e0e'1e 2"8
.e e2!tte) to t(e Te",18 o
S1.;Te",18 .8
P"82e't o* /e',!o' .8
STR 4.=
STR
4.1C4
To .e /e,e'te) 3!t( /"8 .!##
3(e' /"8 !, )"3' *o t(e *!,t
t!2e *o2 "'8 Te",18
STR
4.54
Re2!tt"'+e, o* "2o1't .!##,
.8 "t Go0e'2e't e?/e',e
STR
4.154
R1#e, e-")!'- t(e *o2 "')
/e/""t!o'
TR 45
"') STR
4.177
$1'!+!/"#!t!e,, 'ot!*!e) "e",
"') ,2"## to3' +o22!ttee,
STR
4.145
N
Le"0e S"#"8
P#"+e o* /"82e't o* "##o+"t!o'
o* #e"0e ,"#"8 .et3ee'
)!**ee't Go0e'2e't to .e
,(o3' !' t(e .!##,
TR 4C
STR
4.514
No )e2"') +et!*!+"te
Re<1!e) *o #",t /"82e't o
/"8
S1.
1#e, 1
to STR
4.44
Note, Eo' 3!t()"3"# *o2
+!+1#"t!o'
P"" 17
(1) (") o*
"//e')!
? >
A#tee)BTe"t2e't o*
De'o2!'"t!o' o*
P"" 15
o*
A//e')!
? G
P"" 5
o*
"//e')!
? G
No2"# ."#"'+eB
Re,/o',!.!#!t8 *o 2"!'t"!'!'-
Te",18 ."#"'+e, "t 2o,t
e+o'o2!+ *!-1e
STR 5.1
E?+("'-e) o* : *o o* +o!' "')
0!+e 0e,"
P"" @
o*
"//e')!
? G
To .e !'t!2"te) .8 *!'"'+e
)e/"t2e't !' A/!#
Te",18 O**!+e to *!? : *o
S1.;Te",1!e,
STR 5.4
STR 5.5
>o-e) :
Pe+"1t!o', : e-")!'- ;; P"" 15
.
399
(.) o*
"//e')!
? G
O
Re+e!0e) *o2 ."'6,
Te",18 /o+e)1e o'
/e,e't"t!o' o*
P"" 15
(+) o*
"//e')!
? G
P"" 15
(+) o*
"//e')!
? G
O**!+e,;;
H"#* 'ote, te"t2e't o* :
I,,1e o* *o2 )o1.#e #o+6
P"" 15
o*
"//e')!
? G
P"" 16
o*
"//e')!
? G
>o2, o* /"8 .!## o*
A#te"t!o' o* /"8 o*
No /"82e't to .e 2")e to "
t"',*ee) *o2 "'ot(e
/o0!'+e o )e/"t2e't o o'
et1' *o2 #e"0e o1t o*
P"6!,t"'
STR 4.4C
STR 4.44
STR 4.45
L",t o )e,to8e) /o+e)1e
*o e+o0e8 o* 0"#1e o*
P"" 16
o*
"//e')!
? G
Re3"), to
T"0e##!'- "##o3"'+e o* ;;
STR 4.46
STR 4.47
$!,2"t+(e) te"t2e't o* P"" 16
o*
"//e')!
? G
Ot(e e?/e')!t1e
$1t!#"te) te"t2e't o* P"" 15
o*
"//e')!
? G
E?/e,,!o' )e*!'e) R1#e 1
.e#o3
STR 4.45
Re2!tte) o* +1e'+8 STR
5.51 to
5.54 "')
5.5=
N!+6)e# +o!'
G!'6, o*
De*e+e) te"t2e't o*
D!2!'!,(e) te"t2e't o*
P"" 1
o*
A//e')!
? >
P"" 15
o*
"//e')!
? >
P"" 17
(1) (") o*
"//e')!
? >
Ae", o* : (o3 )"3'
P"8 .!##,
>o2, o* /"8 .!##, o* o**!+e,
>o2 "') /e/""t!o' o*
e,t".#!,(2e't /"8 .!##,
STR 4.56
STR 4.4C
STR 4.5C
D"3' ,e/""te#8 *o
/e2"'e't "') te2/o"8
e,t".#!,(2e't
STR
4.5C (")
O ,t"t!o'e8 /1+(",e) .8
,1/e!'te')e't, Go0e'2e't
/!'t!'-, P1'%"..
STR 4.7C
O' "++o1't o* "e", STR
4.56
O* )e/o,!t, "t S1.;Te",1!e, STR
4.15@ &
.
400
4.15=
Se+t!o' o* e,t".#!,(2e't STR
4.4=
O* e0e'1e )e/o,!t, o* #e,,
t("' R,. 1CC
STR 4.5=
& 4.14C
At !'+e",e) o +("'-e) "te
'ot to .e )"3' 3!t( o1t /e;
"1)!t o 3!t(o1t "1t(o!t8
*o2 t(e A++o1't"'t Ge'e"#
STR
4.44
O* *e!-(t o* e2!tt"'+e, STR 5.54
& 5.55
P#$%ent o& Mone$
I'to Te",18 o' .e("#* o*
ot(e Go0e'2e't
TR. 54
to 56
Co221'!+"t!o' o* to 'o'
o**!+e to t(e !'+o2e t"? o**!+e
Note 1
to STR
4.5
Po+e)1e *o !'to /1.#!+
"++o1't e+e!0e) ", e0e'1e
o* t(e /o0!'+e
TR 1C &
STR R,
4.7 "')
4.=
C1e'+8 o* !,,1e) .8 "
+o##e+to o' t(e ."'6
STR
4.165
P"82e't, Pe',!o',
P#"+e o* : o* +#"!2, TR. 1C
"')4C
"') STR
4.16@ to
4.174
P#"+e o* /"82e't o*;; TR 41
"')
STR,.
4.175
"')4.17
6
O* /e',!o', TR41 &
STR,4.1
75 "')
4.176
Ge'e"# 1#e, e-")!'-
/"82e't o*;;
STR 4.=5
t 4.1C5
>o2 Lo+"# >1'), STR
4.144
$"''e o* /"82e't o* STR 4.=5
to 4.1C5
I' +!+12,t"'+e, o* 1-e'+8 TR 47
"') STR
4.1@1
P"82e't o*B"t ,1.
/e',!o'e,
STR
4.1C=
"')
4.11C
To /e,o', 'ot !' Go0e'2e't
,e0!+e
STR 4.5 Pote)",
O* -"'t,;!';"!) "')
,+(o#",(!/,
STR 4.4
& 4.17
D1t!e, o* STR 5.5@
& 5.44
B8 +(e<1e, -e'e"# /o+e)1e
!' Te",1!e,
STR
4.155
Po,t"-e ,t"2/,
At Te",1!e, ."'6!'- 3!t( t(e
."'6
STR 4.6 Po+e)1e *o o.t"!'!'-
,e0!+e
STR 4.55
Co')!t!o', 1')e 3(!+( : to
+o't"+to, 2"8 .e 2")e to
*!'"'+!'- ."'6, !',te") o*
)!e+to to +o't"+to,
Note 4
to STR
4.5
P1.#!+ "++o1't, o* t(e
/o0!'+e
E?/e,,!o' : )e*!'e)
Lo+"t!o' o* 2o'e8 ,t"')!'- !'
STR 4
(.)
STR 5
P"82e't o* e0e'1e o* t(e
/o0!'+e !'to t(e
TR, 7 to
1C
A++e/t"'+e o* +(e<1e, o'
#o+"# ."'6, !' /"82e't o*
STR 4.5
"') 4.44
C1,to)8 o* 2o'e8, ,t"')!'-
!' t(e ;;
E!t()"3"# o* 2o'e8, *o2
t(eB
T"',*e o* 2o'e8, ,t"')!'-
!' t(e ;;
TR, 11
TR, 14
to 4=
TR. 5C
A## t"',"+t!o' o* 21,t .e
.o1-(t to "++o1't :
A//o/!"t!o', o* to
e?/e')!t1e /o(!.!te)
e?/e')!t1e
TR 7 "')
STR 4.5
(.)
TTR 7
P1.#!+ Eo6, De/"t2e't
Re+e!/t o* 2o'e8
S/e+!"# !',t1+t!o', *o :
Re-")!'- :
Re2!tt"'+e !'to Te",1!e,
STR 4.6
STR
4.1C to
4.15 &
4.45
;;;to .e e"#!Fe) !' #e-"#
te')e :
Re*1'), :
;;; o* e0e'1e
4.51 STR
to 4.5@
& 4.16C
.
401
.
402
P"82e't, *o2 Te",1!e,B
P"82e't, *o2 Te",1!e,
."'6!'- 3!t( t(e B"'6;;;
S"'+t!o' o* A++o1't"'t
Ge'e"# 'e+e,,"8 *o /#"+!'-
" Go0e'2e't ,e0"'t o* t(e
!' "++o1't 3!t( " Te",18;;
STR,
4.@C to
4.=4
STR
4.15@
STR
4.@=
; o* *ee, e#"t!'- to /!'t!'-
"') t"',#"t!'- +("-e, !' t(e
H!-( Co1t.
; o* +"'"# e0e'1e
; o* e?"2!'"t!o' *ee,
; o* e0e'1e )e/o,!t,
Re-!,t",
STR 4.5=
STR 4.6C
Po0!)e't >1') :
S1.,+!/t!o', to .e /"!) .8
)e)1+t!o', *o2 /"8 .!##,
A)0"'+e, to
STR
4.1@
R1#e, 4
STR
4.146
Co22!,,!o' to
G!'), o*
Lo+"# +",( e2!tt"'+e,
C1e'+8 o**!+eH, /o3e,
e-")!'-
STR 4.6=
STR 5.4C
STR 5.41
STR 5.45
(")
R
Re+e!/t o* Go0e'2e't
$o'e8;;;
Re+e!/t o* 2o'e8 .8
Go0e'2e't ,e0"'t, "')
-"'t, o* e+e!/t, t(ee*oe
Re+e!/t o* 'o';Go0e'2e't
2o'e8 .8 Go0e'2e't
,e0"'t,
STR 4.5
STR 5.4
Te",18 O**!+e to !'*o2
+1e'+8 o**!+e o* e0e8 :
D!,/"t+( o* -e'e"# 1#e, :
P"+6!'- o* +o!' *o :
;; o* 'ote, 1'*!t *o !,,1e ;;
;; o* 'ote, 'e3 "') *!t *o
!,,1e
STR 5.45
STR 5.45
to 5.45
5.46 to
5.5C
STR 5.51
ST. 5
P"+6!'- o* 'ote, *o :
I'0o!+e o* 'ote, *o :
E,+ot o**!+e "++o2/"'8!'-
)1t!e, o* :
Pote)", "++o2/"'8!'-
)1t!e, o* :

STR
5.55
STR
5.54
STR
5.55 to
5.57
STR
5.5@ to
5.44
P"82e't o* !'to t(e /1.#!+
"++o1't
$o'e8, e+e!0e) !' U'!te)
G!'-)o2 o' "++o1't o* t(e :
Re3"), ;;
STR 7 to
1C
STR 57
Re+e!/t, o* /o+e)1e "t
Te",18.
C("-e, o' "++o1't o* :
E?"2!'"t!o' o* e+e!0e) ;;
STR
5.45
STR
5.44 &
5.64
STR
5.45 &
5.46
;;>o /o*!+!e'+8 !' o!e't"#
#"'-1"-e,
E?+!,e :
;; To P"t3"!, "') te2/o"8
,ett#e2e't e,t".#!,(2e't
STR 4.46
STR 4.75
STR 4.74
RE$ITTANCE BY RAILEAY :
Pe0!o1, 'ot!+e to R"!#3"8
"1t(o!t!e,B
Lo")!'- E,+ot :
P"82e't o* *e!-(t :
Coo#!e (!e *o t"',,(!/2e't
et+ : o* te",1e
T"',/ot o* te",1e "t t(e
)e,t!'"t!o' :
R1#e, e-")!'- : to "') *o2
t(e B"'6 ;;
STR
5.47
STR
5.4@ &
5.4=
STR
4.54 &
5.55
STR
5.56
STR
5.57
STR
5.6C to
5.65
SECURITIES :
C",(!e,, Stoe;Gee/e,,
+#e6,, et+ e't1,te) 3!t( t(e
+1,to)8 "') e+e!/t o* 2o'e8
to *1'!,( :
;; S(o1#) .e !' t(e *o2 o*
!'tee,t .e"!'- ,e+1!t!e, o
*!)e#!t8 .o'6,.
Re+o-'!,e) *o2, o* :
;; De/o,!t, ,(o1#) .e +o0ee)
.8 " .o') o "-ee2e't
C",( : )e/o,!t, ,(o1#) .e
+o'0ete) !'to !'tee,t
.e"!'- ;;
STR 5.5
STR 5.6
STR 5.6
(.)
STR
5.6(+)
STR 5.@
RESPONSIBILITY : De/o,!t, "+6'o3#e)-e2e't to R1#e 1 to
.
403
;; O* Te",18 O**!+e, *o
2o'e8, !'+oe+t#8 3!t(
)"3' ;;
;; O* Go0e'2e't ,e0"'t, *o
2o'e8, 3!t()"3';;
;; O* Te",18 O**!+e, *o t(e
2"'"-e2e't o* t(e Te",18..
;; O* +o##e+to o* t(e
2"'"-e2e't o* Te",18
REIENUE DEPOSITS :
REIENUE ADIANCESB
REIENUE O> THE PROIINCE :
E?/e,,!o' : De*!'e) :
;; Re*1') O* ;;
TR 51 &
61
STR 54
& 6.4,
6.5
STR 1.6
STR 1.4
& 1.5
STR
4.141
STR
4.115
Note
.e#o3,
TR (.)
STR
4.14@
.e t"6e' 3(e' : "e et1'e).
Se0!+e "') ot(e >1'), :
P"82e't o* ,1.,+!/t!o', to :
!'to Te",18
P"82e't, *o2 : +"' .e 2")e
o'#8 o' t(e "1t(o!t8 o* t(e
A++o1't"'t Ge'e"# 1'#e,, t(e
1#e, o* t(e >1') /o0!)e
ot(e3!,e.
STR 5
STR4.1@
STR 4.1@
.
404
S
SPECI$EN SIGNATURES :
Co/!e, o* : to .e ,1//#!e) to
Te",18 O**!+e o t(e B"'6
TR 4= &
4.15C
Se+1!t!e, : +o'+#).
S+(o#",(!/, :
St"2/, :
D!,+o1't o' :
De*"+e2e't o* e+e!/t :
Se0!+e /o,t"-e ,t"2/, :
Po+e)1e *o o.t"!'!'- :
S2"## +o!' :
E?+("'-e o* :
De/ot ;;
STR
4.71
STR
4.6@
STR
4.14=
STR
4.55
P"" 5.5
o*
A//e')!
? >
P"" 4@
o*
A//e')!
? >
C#",,e, o* /"82e't, t("t +"'
.e 2")e )!e+t *o2 :
P"82e't, "t : e#"t!'- to
/1.#!+ 3o6, )e/"t2e't.
P"82e't o* /e',!o', "t :
Po+e)1e e-")!'- /"82e't
o* 2o'e8 "t Te",1!e,
"//#!e, to "#,o :
P"82e't o* )e/o,!t, "t :
>!?"t!o' o* 'o2"# ."#"'+e "t
:
$"!'te'"'+e o* +1e'+8
+(e,t "t :
S1//#8 o* *1'), "t ;;
E?+e/t!o
' 1 to
STR 4.5
STR 4.=C
& 4.=4
STR
4.1C= &
4.11C
STR
4.155
STR
4.14C
STR 5.5
STR 5.=
STR 5.15
to 5.16,
5.1@ &
5.1=
SUB TREASURIES :
Ge'e"# ,8,te2 o* +o'to#
o0eB
St"** o* :
Co##e+to to !',/e+t : "t #e",t
o'+e !' " 8e" :
I',/e+t!o' o* : .8 He")
Te",18 C#e6,;
O)e, 'ot to .e !,,1e) .8
He") Te",18 +#e6, o'
!',/e+t!o' 'ote o* :
A1)!t )e/"t2e't 'ot +"8
o1t !',/e+t!o', o*B
T"',*e o* +("-e o* :
Po+e)1e !' e-") to e+e!/t,
/"82e't "') +1,to)8 o*
2o'e8 "t :
D1t!e, "') e,/o',!.!#!t!e, o*
o**!+e, 1')e t"!'!'- !' :
Po+e)1e "t : *o t(e e+e!/t
o* *ee, *o 3"te "te
+o##e+t!o';;
STR 5 &
1.17
STR
1.1@ &
1.1=
STR
1.4C
STR
1.41
STR
1.44
STR
1.44
STR
1.46
STR
1.47,
1.4@ &
4.44
Note 4
.e#o3
STR
1.1@
STR 4.=
T
TAGAII ADIANCES
T"',*e :
;; o* 2o'e8, ,t"')!'- !' t(e
/1.#!+ "++o1't
;; Te#e-"/(!+ +(e+6 o'
/"82e't, ;;
(See 1')e 1#e ."'6 )"*t,)
t"',*e o* +("-e :
STR
4.115
STR 5C
STR
4.11@
T"0e#!'- "##o3"'+e, :
>o2, "') /e/""t!o' o*
e,t".#!,(2e't .!##,B
;; B!##, o* e,t".#!,(2e't !' t(e
/1.#!+ 3o6, )e/"t2e't.
>o2, "') /e/""t!o' o*
o**!+e :
B!##, :
STR 4.57
STR 4.41
STR 4.47
STR 4.4C
.
405
;; o* S1.;Te",1!e,
;; o* Te",1!e, STR
STR
1.11
Cet!*!+"te to .e -!0e' o' .!##,
to .e /"!) "*te Co1'te
,!-'"t1e ;;
B!##, *o %o1'e8, to -!0e
e0!)e'+e 'ot to .e +",(e) !'
t(e ".,e'+e o* +o1t
+et!*!+"te :
>o #o3;/"!) Go0e'2e't
,e0"'t, :
STR
4.5C
STR
4.44
Te",1!e, o* 3(!+( .1,!'e,,
+o')1+te) .8 t(e ."'6 :
Po+e)1e "t : !' e-") to
e+e!0!'- o* 2o'e8 "')
-"'t!'- e+e!/t,
STR 4.4C
& 4.41
TREASURE
Sto!'- o* :
I',t1+t!o', e-")!'-
e+e!0!'- "') -!0!'- o1t :
*o2 )o1.#e #o+6.
STR
5.14to
5.17
STR 5.1
"')5.14
P"82e't, "t :
S1//#8 o* *1'), "t :
Te",18 O**!+e (,)
STR 4.6,
4.15@,
4.167
STR 5.14
.
406
TREASURE
Re,/o',!.!#!t8 o* : "')
,e+1!t8 to .e *1'!,(e) .8
(!2 :
Te",18 (!e,) B
De*!'!t!o' o*B
;; Sto'- oo2
;; B"#"'+e
Ge'e"# ,8,te2 o* +o'to#
o0e :
I',/e+t!o' o* :
Po+e)1e "t :!' e+e!0!'-
2o'e8 "') -"'t!'- e+e!/t, :
S"'+t!o' o* A++o1't"'t
Ge'e"# *o /#"+!'- " /1.#!+
3o6, )e/"t2e't o**!+e !'
"++o1't 3!t( " :
Po+e)1e "tB!' /"8!'- o1t
2o'e8 :
No2"# ."#"'+e "t ;;;
S1//#8 o* *1'), "t ;;
STR, 5.1
& 5.14
TR 4(+)
STR
5.45
STR 5.1
TR 4
STR
1.14 to
1.16
STR 4.@,
4.1C&
4.14
STR
4.@=
STR4.14
7 et.
Se<.
STR 5.=,
5.5
5.16 "')
5.17
$1,t +o2/#8 3!t( t(e
!',t1+t!o', *o2 t(e "++o1't
o**!+e "//o!'t2e't o* :
C("'-e, !' : to .e e/ote) to
A++o1't"'t Ge'e"#, P1'%"..
Po3e, o*Bo* /e2!t 3!t(
)"3"#, *o2 t(e /1.#!+
A++o1'tB
Re,/o',!.!#!t8 o* !' e-") to
t(e +o2/#et!o' 3!t( )"3'.
Re,/o',!.!#!t8 o* : *o 2o'e8,
!' +oe+t#8 3!t( )"3' :
Re,/o',!.!#!t8 o* : *o t(e
e?e+1t!0e +("-e o* t(e
Te",18 :
A1t(o!t8 o*Bto +oe+t
"!t(2et!+"# !' "++1"+!e, et+
:
Re,/o',!.!#!t8 o* : *o
)e)1+t!o' o* e't, o* .1!#)!'-,
o* t(e P1.#!+ Eo6,
De/"t2e't.
Re,/o',!.!#!t8 o* : *o t(e
2"'"-e2e't o* Te",18B
L!2!t"t!o', o' t(e /o3e, o*
t(e : to 2"6e /"82e't, ;;
STR 1.4,
1.4 &
1.5
STR 1.11
TR 14 to
1@
TR 44 &
45
TR 44 &
45
TR 4 (4)
& STR
1.6
TR. 46 &
STR
4.17@ to
4.1@C
STR 4.15
(.)
STR 1.6
STR
4.167
TREASURY O>>ICER (,) +o'+#).
;; S(o1#) 'ot 1')et"6e
+oe,/o')e'+e o' .e("#* o*
+#"!2"'t, ;;
Pe/""t!o' o* et1', .8 ;;
STR
4.167
(")
STR
4.46 "')
4.166
U
U-e'+8 :
P"82e't, !' +!+12,t"'+e, o*
;;
TR. 47 &
STR
4.1@1
V
IOUCHERS :
Ge'e"# !',t1+t!o', e-")!'-
/e/""t!o' "') *o2 o* :
St"2/!'- o* :
Te2 o* ;;
STR 4.7
STR 4.@
& 4.=
STR
4.14C
'
EEIGHTS AND SCALES :
;; S1//#8 o* ;;
E!t()"3"#,
;; o* 2o'e8
P"" 15
o*
A//e')!
? >
TR 14 to
4=
;; o* 2o'e8 .8 Go0e'2e't
,e0"'t,
;; o* 2o'e8 .8 /e,o'e, 'ot
o' Go0e'2e't ,e0!+e
STR 4.4
STR 4.5
& 4.4
.
407