Correction Slips

Correction Slip No.: 25

No. V-16011/46/93-94/CTR/Vol.II/19
Dated:    20-04-1995

Rule 99 / Page 29

The last sentence appearing in the rule may be substituted by the sentence "All such claims upto Rs.2,000/- may be disbursed out of Permanent Advance or Imprest."

Correction Slip No.: 24

No. V-16011/104/84/CTR/KW/611
Dated:    10 December, 1992

Rule 13 / Page 4

The following may be added under clause (iii) of this rule.

Exception: In order to minimise the balance under 'Traffic Suspense - Cash-in-Transit' at the close of financial year, Ministry of Railways may keep their cash books open for the month of March each year upto 18th April for N.F.Railway, and upto 10th April in respect of other Indian Railways.

Correction Slip No.: 23

No. V-16011/13/87/CTR/495
Dated - 9th Sept., 1991

Rule 44(3) (b)  /Page 14

Substitute the figures "Rs.250/-" occuring in line 5 by "Rs.500/-".

Correction Slip No. 22

No. V.16011/113/86/CTR/803
Dated - 28th Dec., 1989

Rule 143 / Page 37

Add the following as sub-rule 3 below this rule:-

If the amount of an examination fee originally received from the candidate by the Commission in the form of Central Recruitment Fee Stamps affixed on the application, is to be refunded, the Secretary (or an Officer duly authorised in this regard) of Union Public Service Commission or of Staff Selection Commission as the case may be, shall present to his Pay and Accounts Officer, a bill  for the amount to be refunded duly supported by the sanction issued by the Secretary of the Commission (or an Officer duly authorised in this regard). Before issuing sanction for the refund of the amount, necessary verification with reference to the application and the recruitment stamps affixed thereon shall be done by the Commission and suitable note kept on the application to avoid double claim. The stamp affixed shall also be duly cancelled.

Correction Slip No. 21

No. V.16011/46/85/CTR/365
Dated - 27th July, 1989

Rule 111(3) and Note 1 below this rule / Page 31

"Rs.100/-" occuring in line 3 of sub-rule (3) and line 2 of Note 1 below this rule may be substituted by "Rs.500/-"

GAR 29, item (1) / Page 101

"Rs.100/-" occuring in lines 3 and 6 may be substituted by "Rs.500/-"

Correction Slip No. 20

No. V-16011/2/85/Misc./CTR/29
Dated - 12th April, 1989

Rule 13 / Page 4

Substitute the following for Exception (c) below this rule:-

Exception (c).—Receipts in the form of local cheques, or demand drafts (to be crossed) in favour of Pay and Accounts Officers (or endorsed in their favour as per Note 2 under rule 18) accepted by non-cheque drawing D.D.Os need not be entered in the Cash Book but should be entered in the Register of Valuables (Form G.A.R. 5) and remitted into the accredited bank duly supported by challans for credit to Govt. Account.

Correction Slip No. 19

No. V.16011/20/87/CTR/1742
Dated - 10th February, 1988

Page 134

(1)    Item no. 3 of GAR No. 2 may be substituted as "3. His General Provident Fund Account/GPF Account No. ........ is maintained by the Pay and Accounts Office/DDO/AG ......................"

Page 186-189

(2)    Substitute the existing form "GAR 17" by the attached form.

Correction Slip No. 18

No. V.16011/5/87/CTR/1537
Dated - 12th Nov., 1987

Rule 95 / Pages 67-69

(1)    The figure of Rs.5,000 and Rs.7,000 appearing in sub-rule (1) and Note (1) respectively below this rule as amended by Correction Slip No. 16 issued vide No. V.16011/112/86/CTR/1153 dated 30-06-87, may be substituted as Rs.10,000.

(2)    The amendment takes effect from the date of issue of this Correction Slip.

Correction Slip No. 17

No. V.16011/112/86/CTR/1155
Dated - 30th June, 1987

Rule 32 / Page 23

The first sentence of the rule may be substituted as under:-

"Claims against the Government which are not preferred within two year of their becoming due would attract the provision of rules 82 to 88 of the General Financial Rules, 1963."

Correction Slip No. 16

No. V.16011/112/86/CTR/1853
Dated  - 30th June 1987

Rule 95 / Page 67-69

(i)    The following sub-rule may be substituted for the existing sub-rule (1) of this rule: 

(1) Subject to the provisions of rule 93, pay and allowances of all kinds claimed on behalf of a deceased Government servant may be paid without production of usual legal authority, under the orders of the Head of office in which the Government servant was employed at the time of of his death, provided the Head of office is otherwise satisfied about the right of the claimant.—

In cases where the gross amount of the claim exceeds Rs.5,000, payment will be made by the Head of Office only on the execution of an indemnity bond in Form GAR 26 duly stamped for the gross amount due for payment with such sureties as may be deemed necessary.

Provided that the Head of office may, subject to the condition prescribed in para 1, make anticipatory payment of an amount not exceeding Rs. 5,000.

(ii)    Note 1 below sub-rule(1) may be deleted and existing Notes 2 and 3 may be re-numbered as Notes 1 and 2 respectively.

(iii)    The penultimate sentence of sub-rule(3) of this rule may be substituted by the following sentence:-

The amount should be disbursed to the claimant by the Head of the Office by following the procedure laid down in sub-rule (1).

Correction Slip No. 15

No. V.16011/14/85/CTR/1136
Dated  - 23rd June 1987

Rule 6 / Page 4-6

Insert the following item below sub-rule(2):-

(r) in the case of Central Institute of Psychiatry, Ranchi, to utilise the amount of advance deposited by the patients as maintenance charges at the time of their admission to the Institute, to refund the unutilised amount of maintenance charges to the patients discharged from the Institute.

Correction Slip No. 14

No. V.16011/46/79/CTR/986
Dated  - 9th April, 1987

Rule 99 / Page 71

The last sentence appearing in the rule may be substituted by the sentence "All such claims upto Rs.500/- may be disbursed out of Permanent Advance or Imprest."

Correction Slip No. 13

No. V.16011/113/86/CTR/944
Dated  - 18th March, 1987

Rule 17, Appendix II / Page 126

Substitute the following for Appendix II to this rule:

    The following transactions of Government involving fractions of a rupee shall be brought to account by rounding off to the nearest rupee (fraction of 50 paise and above to be rounded off to the next higher rupee and fraction of less than 50 paise to be ignored):-

(1)     Personal claims of Government servants and pensioners

(a) All entitlements due to an individual employee by way of HRA/DA/TA etc., and all 'Inner Column' deductions from salary bills on account of PLI/Licence fee/Taxes etc. including book Transactions shall be rounded off in whole rupees.

(b) In the case of Travelling Allowance bills the rounding shall be done only at the last stage and not in respect of each item, e.g. Railway fare, Mileage and Daily Allowance, comprising the claim of an individual.

(c) Interest on loans and advances to an employee which is computed as a percentage of base amount and its recovery is effected in instalments shall be made in whole rupee.

Note 1: In the case of emoluments fixed by law amounts which are in fraction of a rupee shall be rounded off to the next higher rupee.

Note 2: Payment on account of Pension/Relief on Pension/DCRG/Commuted value of Pension shall be rounded off to the next rupee.

(d) All Government transactions, whether involving actual receipts/payments or book adjustments, involving fraction of rupees shall be made in whole rupees.

(2)    All transactions of PAOs/Banks through Cheques and Challans.

(3)    Transactions between one Government and another or between two Departments of the same Government.

(4)    Amounts converted into Indian currency from Sterling or other foreign currencies.

(5)    Reserve Bank remittances, other than those of sums representing dues fixed by or under any law or under any contractual obligation of the Government.

    Sums representing dues fixed by or under any law shall be always be rounded off to the next higher rupee.

(6)    Deposits and receipts other than those which are fixed by or under any law or are specially exempted by the Government from the operation of this Rule.

    Sums representing amounts fixed by or under any law shall be always be rounded off to the next higher rupee.

(7)    The only type of transactions which have to involve paise would be cash transactions for petty purchase-s or sales which are reflected in a primary record like cash book. Instructions for rounding off of such transactions are given in the Annexure to this Appendix.

2.    This amendment takes effect from 1-4-1987.



(i)    Petty cash payments for local purchases are met out of permanent cash imprest available with the Head of office and recoupment bill duly supported by sub-vouchers (where necessary) is required to be preferred periodically to the Pay & Accounts Office for replenishment of the imprest. As far as possible, suppliers should be persuaded to cooperate in rounding off the amount payable to them on each occasion to the nearest rupee. In exceptional cases where payment of paise cannot be avoided, the total of the sub-vouchers sought to be recouped would include paise also. Nevertheless, the recoupment bill shall be submitted to the PAO for the whole rupee portion only. However, for the purpose of balancing the transactions in the main cash books as well as in the petty cash book, the DDO will (a) indicate the actual amount received in recoupment of the permanent advance; (b) record therein the unrecouped paise as an item of "rounding off of transactions"; and (c) carry it over to be claimed through the subsequent recoupment bill in which this amount was short-received. Illustrative examples are given in performae A&B for guidance.

(ii)    In the case of receipts arising out of sale of waste papers or old newspapers, periodicals, condemned furniture etc. the amounts to be realised should be rounded to the nearest rupee and not include paise in the sum total of transactions with any party for which a single receipt is given so that the receipts are credited into government account in whole rupees only.

Correction Slip No. 12

No. V.16011/90/CTR/83-84/506
Dated  : 29-10-86

Rule 83 / Page 59

Insert the following below this rule:-

Exception: Arrears of dearness allowance / additional dearness allowance sanctioned by the Government retrospectively after the transfer of a Government servant from one Department to another Department, or from one office to another office, in the same Department, shall be drawn and paid by the D.D.O. responsible for drawal and disbursement of the emoluments of the Government servant against the new post, without getting the 'due and drawn' statement verified by the previous D.D.O. Before making such payment, it will be verified from the service book, leave account and L.P.C. that there is no spell of unauthorised absence/half-pay leave/extra-ordinary leave during the period for which the arrears are payable in respect of a Government servant. (Cases involving such spells will be regulated by the provisions of the main rule). However an intimation of the payment of such arrears having been made shall be sent by the new D.D.O. , to the D.D.O. of the earlier office for keeping necessary note in the pay bill register. He may check the details of payments authorised by the new D.D.O. and in case any discrepancy/overpayment is noticed, he may intimate it to the new D.D.O. for recovery from the Government servant. The previous D.D.O. shall send a confirmation to the present D.D.O. about his having kept a note of the payment of arrears in the pay bill register. The new D.D.O. shall watch the receipt of such a confirmation from the previous D.D.O. and shall make a note to this effect in the pay bill register.

Correction Slip No. 11

No. V.16011/19/78/CTR/2645
Dated  : 27-2-1986

Note 2 below rule 19(1)(a) / Page 15

Add the following sentence at the end of this Note:-

If, however, a bank draft drawn on a branch of a bank is tendered at the same (i.e. the drawee) branch for being credited to Govt. account, the receipted challan may be delivered to the tenderer on the same day, if the draft is otherwise in order.