2.1 The following procedures will be observed in the presentation, handling and passing of claims against Government presented to Pay and Accounts Offices for payments. http://southafricatoday.net iqoption developer apk mirror download.
2.1.1 Subject to the provisions contained in part V of CTRs (in particular Rules 29 -36 of Central Govt. Account (Receipts & Payments) Rules, 1983) about general procedures relating to presentation of claims for withdrawal from Government account being observed, billswhich should only be claims and not acknowledgementswill be presented by the claimant at the bill counter of the Pay and Accounts Office, either in person or through a messenger, or through a bank or other authorised agent, or by post. Subject to the instructions contained in paras 1.8.1 to 1.11.2 of Chapter I, every bill should bear an endorsement showing:
(a) the party, person, bank or authorised agent in whose favour the cheque or demand draft is to be drawn;
(b) whether the cheque/demand draft is to be open or a crossed one.
Note: Open cheques are not to be sent by post.
[Refer Correction Slip 95]
2.1.2 Note 1 (b) under Rule 64 of Central Govt. Account (Receipts & Payments) Rules, 1983 provides that monthly salary bills should reach Pay and Accounts Offices by the 20th of the month to which they relate. Except in unavoidable and urgent cases, bills other than monthly salary bills should not be submitted to Pay and Accounts Offices during the last week of a month.
[Refer Correction Slip 95]
2.2.1 Except in the case of bills received by post, one brass token bearing a number is given against each bill to the person who presents it by the clerk termed as 'counter clerk' authorised to receive the bill in the Pay and Accounts Office. This token number is noted by him on the bill before it is transmited to the concerned pre-check payment section through a Bill Diary (CAM 4). The token number thus recorded on each bill should be noted on the cheque prepared for payment after the bill is passed. The 'Counter clerk' will hand over the cheque to the person who presents the brass token as well as gives details of the amount and of the payee of the bill. (If a bill is returned unpassed, the token will be taken back from the messenger simultaneously while handing over the bill). The receipt and issue of tokens is recorded in a Register of Tokens (CAM 5). The 'counter clerk' should verify daily, the stock of tokens in-hand after taking into account the un-redeemed tokens. This verification is intended as a purely numerical check to see that for the number of tokens that are in-hand, an equal number of bills exist in the office. A certificate of this verification should be recorded in the Register of Tokens and should be put up to the Accounts Officer.
2.2.2. The Junior Accounts Officer should daily see that for the bills paid during the day by cheques and bills returned unpassed, corresponding tokens are received back. A certificate to this effect should be recorded by him in Form CAM 6 and submitted to the Accounts Officer in-charge.
2.2.3 On the 20th of each month, a detailed census of all tokens in hand should be taken by the Junior Accounts Officer in Form CAM 7 after making necessary enquiries from the Payment Section in Form CAM 8 and the result reported to the Accounts Officer.
2.2.4 The procedure to be followed for issue of cheques in cases where the metal token issued to the presenter of a bill is lost will be as follows:
(a) A note of the loss of token(s) should be kept in the Token Register showing the token number which has been lost. This should be done under the attestation of the Pay and Accounts Officer.
(b) The number of tokens lost should be subtracted from the total number of tokens in stock. The cost of token recoverable may be decided upon by the Ministry/Department concerned.
(c) The following precautions should be taken while handing over cheques in cases where the token is not produced:
(i) Where the payment is due to a DDO by "Not Transferable" cheques or "Creditable to Government Account only" cheques, the request for issue of the cheque (s) should come from the DDO concerned in writing and his signature should inter-alia be verified before delivering the cheque (s) to the DDO or his messenger.
(ii) Where 'Negotiable' cheques have to be issued on account of personal claims or claims of contractors/suppliers, the same should be marked 'Account Payee' and no open cheque under this category should be issued where a token has been lost. The written request from the DDO for the issue of cheque(s) in all cases of lost tokens should clearly indicate the fact of loss of token (s) and the cheque (s) should be delivered only after verification inter-alia of the signature of the DDO or his messenger.
NOTE: In the case of small Accounts Offices dealing with a limited number of drawing officers, the Financial Adviser of the Ministry/Department concerned at his discretion may prescribe a simpler procedure in lieu of the token system.
2.3.1 Bills should be passed for payment and cheques issued within at the most seven working days of their receipt. Efforts should be made for passing the bills within a shorter interval and bills indicated as 'Immediate' by a D.D.O. should be attended to urgently and cheques issued on the same or the next day. The checks which are to be exercised on the bills by the payment section have been indicated in Chapter 4 dealing exclusively with this aspect.
2.3.2 Specimen signatures of officers drawing pay, contingent, grants-in-aid etc. bills should be obtained and pasted on the pages of the payment register set apart for the purpose and attested by the Accounts Officer in ink. The signature on each bill should be verified by the Junior Accountant concerned with reference to the relevant specimen signature.
2.3.3 After duly examining the bills from various angles and recording pre-check enfacement and amount passed for payment (in words and figures) on each bill, the Junior Accountant should submit them to the Accounts Officer through his Junior Accounts Officer along with the concerned 'DDO wise Bill Passing-cum-Expenditure Control Register' in Form CAM 9. The Officer will examine the bills, compare the signature of the drawing officer with his specimen signature and after satisfying himself of the correctness of the charges, tick off relevant entry and affix initials in the register and approve the enfacement of pass orders on the bill for payment, over his full dated signature. The bills so passed will immediately thereafter be made over to the cheque section by the payment section.
2.3.4 Payments in respect of outstation establishments will be made by bank drafts. The provisions of paras 1.12.1 to 1.12.3 of Chapter I are relevant for the purpose. The bank drafts required should accordingly be obtained from the relevant branch of the bank with which the Pay and Accounts Office is in account by sending a requisition in Form Sy 288 (to be had from the bank) along with a Statement in duplicate showing the particulars (designation of the drawing and disbursing officer/name of the payee in whose favour the bank draft is required, the amount of each bank draft required and also the total number of drafts required). Any correction in the statement should be properly attested by the PAO/Cheque drawing DDO. If any special superscription is required to be made in the draft such as 'Account Payee', 'A/c Govt. only', 'Net transferable', etc., it should be specifically mentioned in the statement. Requisition for cancellation of the bank drafts already obtained and issue of fresh drafts in lieu of the cancelled one should be sent separately to the banks and not to be included in the Statement requiring fresh Demand drafts. All such requisitions sent to the bank should be entered in the Register of Bank drafts (Form CAM 12) and their receipts from the bank and despatch to the payees concerned should be watched through this Register by PAO/Cheque drawing DDO. The bank while issuing bank drafts will return one copy of the Statement to the PAO/Cheque drawing DDO. The bank draft should be sent to the party concerned by Registered Post with a forwarding letter in Form CAM 13 and receipt of acknowledgement should be watched. Cancellation of Demand Draft or corrections, thereof, are also to be noted in CAM 12 against the original entry.
[Refer Correction Slip 203]
2.3.5 The cheque writer will prepare a cheque for the net amount. When two or more bills are payable to the same person, it will be convenient to issue a single cheque for the total amount, though the particulars of each bill should be entered at the appropriate stage, separately in the register of cheques delivered. The cheque writer will note the number of the cheque conspicuously on the bill, enter its details in the Register of the Cheques Drawn (Form CAM 10) and submit the cheque and the bill along with it to the Accounts Officer through the Junior Accounts Officer. The Accounts Officer will tick off the cheque number, see that its amount agrees with the amount passed for payment and then sign the cheque after defacing the pay order given earlier. The passed bill together with the cheque will be returned to the Cheque Section which will affix the date on the cheque at the time of its delivery. Immediately after the delivery/despatch of the cheque, the Cheque Section will attach the payee's acknowledgement, if received by then, to the bill, stamp it as paid, write the voucher No. on the upper right hand comer of the bill and enter details of payments for each day on a separate page in the Register of Cheques Delivered (Form CAM 11). The register may be prepared with second and third perforated copies for each page, to be utilised for making two carbon copies thereof meant to serve as "Daily Memorandum of Pre-check Payments by the PAO". The form of the acknowledgement should be "Received by cheque Rs.......... from the ..............in payment of Bill No.......... dated.......... on account of..........." and its receipt should be watched in all cases.
[ If the crossed cheque/demand draft is sent by post, the Cheque Section will despatch the valuable by Registered Post and watch receipt of the printed acknowledgement which will be sent along with the covering memo (Form CAM 13) with which the valuable is despatched].
2.4.1 If the Pay and Accounts Officer of a departmentalised accounts office is approached with the request that a fresh cheque, in lieu of the one issued by him earlier but since lost, may be issued, the Pay and Accounts Officer shall proceed with such a request in the manner stated below:
(i) The Pay and Accounts Office should send an intimation by registered post, A.D., to the bank drawn on, regarding the alleged loss of the cheque and advise it to stop payment if the cheque alleged to have been lost is presented for payment thereafter. If the currency of such a cheque has not expired in terms of Rule 45 & 46(2) of Central Govt. Account (Receipts & Payments) Rules, 1983 Vol. I at the time of sending such an intimation, the bank shall acknowledge in writing in the following form, that it has kept a note of the 'Stop Payment Order'.
"We acknowledge receipt of your letter No.............
........ dated ........ and advice having noted to
stop payment of cheque No. ..... .dated. .......for
Rs. ........ (Rupees ......) favouring ........... In this
connection, it is certified that cheque No. ..........
dated........for Rs. ........reported by the drawing
officer to have been drawn by him on this bank in favour
of..........will not be paid if presented thereafter''.
In case, however, the currency of the cheque alleged to have been lost has expired when the intimation regarding loss of cheque is sent to the bank, no acknowledgement of the 'Stop Payment Order' may be insisted upon from the bank. The postal acknowledgement may be treated as sufficient for the record of the Pay & Accounts Office.
(ii) The Pay and Accounts Officer should satisfy himself with reference to the records maintained in his office viz. the payment/error scrolls received from the paying bank and register of cheques delivered, etc. that the payment of the cheque in question has not been made. He should also keep a suitable note on the counterfoil of the lost cheque and against the relevant entries in the register of cheques delivered and paid voucher(s) regarding the issue of a fresh cheque in lieu of the lost one.
(iii) The party requesting for the issuance of a fresh cheque in lieu of the lost one should execute an indemnity bond in the form as per Annexure "A" to this Chapter. However, in the case of a Government department/Public Undertakings wholly owned by Government or the bank, the execution of such an indemnity bond is not necessary but a fresh cheque should, in these cases, be issued only on receipt of a certificate that the cheque alleged to have been lost was not received by them or having received the same, it was lost and further that it will be returned to the Pay and Accounts Office if found afterwards.
(iv) On completion of the requirements in clauses (i) to (iii) above, the Pay and Accounts Officer may issue a fresh cheque in lieu of the lost one under intimation to the drawee office.
Note: If the currency of the lost cheque expires on Saturday, the Pay and Accounts Officer shall also verify the scroll of cheques paid for the subsequent working day of the bank before issuing non-payment certificate mentioned in' clause (iii) above.
[Refer Correction Slip 95]
2.4.2 If the original cheque is found to have been paid afterwards the P.A.O. will take up the matter with the paying branch telegraphically and place the amount paid under the head "Suspense Account (Civil)Cheques cancelled but paid" till the matter is investigated and the amount recovered or written off. The paid cheque will also be removed from the payment scroll and kept in personal custody of the P.A.O. till then. In case the fact of such payment is noticed by the D.D.O., he will report the matter immediately to the paying branch and inform the P.A.O. accordingly by a telegram for further action. In regard to similar provisions for cheque drawing D.D.Os., Para 3.6.1(ix) of Chapter 3 may be referred to.
[Refer Correction Slip 43]
2.5.1 If for any reason it becomes necessary to return a bill unpassed, it should be returned to the bill counter with a Half Margin Memorandum (Form CAM 14) giving the reasons for returning the bill. A separate communication will be sent to the drawer of the bill asking him to collect the bill from the Bill Counter after surrendering the token. In the case of bills received through post, the bill with the half margin memorandum will be sent by registered post.
2.5.2 In the case of minor omissions/inaccuracies noticed, the amounts considered inadmissible may be disallowed and the bill passed for the admissible-amount. Simultaneously an intimation may also be sent to the drawer of the bill intimating the amount disallowed and the reason for the disallowance.
2.6.1 At the end of the day, the Accounts Officer should take up the register of cheques drawn alongwith the cheque book, see that the number of the cheques are serially entered in the register and verify that no more cheques have been removed than those accounted for in the register. He should initial the counterfoil of the first unused cheque (the first to be used on the next day) and by turning back to the last initial, will be able to ascertain how many cheque forms have been actually used during the day. However, at the end of the financial year he should also intimate his Pr. A.O., the total number of cheques issued on the last day, total amount thereof and the number and amount of the last cheque, under each category. This intimation should reach (telegraphically from outstation Pay & Accounts Officers) the Principal Accounts Officer, not later than the Ist working day of the next financial year.
[Refer Correction Slip192]
2.6.2 The entries in the register of cheques delivered should be totalled up at the end of each day. The paid vouchers will be transmitted alongwith the second and third perforated carbon copies of the relevant day's page of the register to the Accounting Section for detailed compilation.
2.6.3. From unticked entries in the register of cheques delivered a list of outstanding cheques should be prepared every month in the Pay and Accounts Office. The total amount of such outstanding cheques at the end of the month, should be reconciled with the balance outstanding under the suspense head "PAO Cheques".
note:If any cheque appears to be outstanding for an unduly long period, necessary enquiries should be made for non-encashment thereof and if it cannot be traced, payment should be stopped and the charge which it represents cancelled and adjusted.
2.6.4 A register known as "Accounts Officer's Check Register" (Form CAM 15) will be maintained personally by the Accounts Officer showing the total daily issues and encashments of cheques and the balance of unpaid cheques at the end of each month which should be compared with the total of the cheques outstanding as per the list of outstanding cheques. The balance at the end of each month should also be independently tallied with the amount outstanding under the suspense head "PAO-Cheques".
THIS DEED OF INDEMNITY made on the......................day of.................... BETWEEN .... .......... ......
Son of ............................. .. Resident of..................... or
(1)........................ son of...... .... .., resident of....
(2)........................ son of .. ........ .., resident of....
etc. carrying on business in co-partnership under the name and style of................at................or ........ .. ...... a company registered under the Indian Companies Act, 1913/Companies Act, 1956 having its registered office at............. .(hereinafter called 'the Indemnifier' which expression shall unless excluded by or repugnant to the context be deemed to include his heirs, executors, administrators, legal representatives successors and permitted assigns) of the ONE PART AND the President of India (hereinafter called 'the Government' which expression shall unless excluded by or repugnant to the context be deemed to include his successors or assigns) of the OTHER PART.
WHEREAS on the............day of........cheque No....... ..dated............on............ (name of the bank) for Rs... .. ....was drawn by................in favour of the Indemnifier.
AND WHEREAS the Indemnifier has represented to the Government that the said cheque has been lost by him during transmission by post to him.
AND WHEREAS at the request of the Indemnifier the Government has agreed to issue a second cheque for Rs.............being the amount of the said previous cheque No............. dated.... ...... upon the Indemnifier giving such indemnity as hereinafter contained.
NOW IT IS HEREBY AGREED by and between the parties hereto as follows:
(1) In consideration of the said premises and of the agreement on the part of the Government in issuing in favour of the Indemnifier a second cheque for Rs...............being the amount of the previous cheque No...........dated..............the Indemnifier both hereby agree and undertake to refund to the Government on demand and without demur the said sum of Rs.........in the event of the said previous cheque No........... dated.......... being presented to and paid by the bankers and to indemnify the Government and keep the Government harmless and indemnified from and against all expenses. which may be incurred by the Government in relation thereto or in connection therewith.
(2) The Government agrees to bear the stamp duty, if any, chargeable on these presents.
IN WITNESS WHEREOF the parties hereto have set and subscribed their respective hands hereunto on the........ day and year first above written.
Signed by the said Indemnifier in the presence of:
Signed for and on behalf of the President of India by Shri...................................(name and designation) in the presence of: