GOVERNMENT OF RAJASTHAN

FINANCE (G.F. & A.R.) DEPARTMENT

GENERAL FINANCIAL AND ACCOUNTS RULES

FINANCIAL RULES & PROCEDURES

PART-I

AMENDED UPTO 31.12.2012

PUBLISHED BY AUTHORITY

Rajasthan State Co-operative Press Limited, JAIPUR

GENERAL FINANCIAL AND ACCOUNTS RULES

FINANCIAL RULES & PROCEDURES

PART - I

PREFACE

The General Financial & Accounts Rules contain basic Principles to be observed and
the procedure to be followed by various authorities in dealing with the funds received by
them in their public capacity. These Rules were published in 1952 and, there after, six more
editions were published with the last being in 1986. However, during all these years no major
structural changes to meet the present day requirements had been attempted.
In the last few years, there has been rapid expansion in the activities of the state,
especially in the field of social security, upliftment of weaker sections of the society and
development of infrastructural facilities to accelerate the pace of rapid economic growth.
Consequently, a number of changes have taken place in the mode and norms of the
functioning of various Government Departments. It was, therefore, felt that unless these
financial rules, systems and procedures are also brought in consonance with the present day
requirements, the same instead of regulating the activities within broad parameters of
financial discipline and control, may in fact tend to prove impediments in the efficient and
speedy execution of various schemes.
The Finance Department had, therefore, decided to have a fresh look at these Rules.
Against this back-drop and context, it was considered expedient to rewrite these Rules. Shri
Bhagwan Singh, a retired Chief Accounts Officer was entrusted with this job who submitted
these Rules in three parts, namely :Part-I

fundamental Rules & Procedures.

Part-II

governing Store Purchases.

Part-III

delegation of financial powers to various officers subordinate to Govt.

It is hoped that these re-written Rules will help the various authorities in dealing
smoothly with the funds received by them in their official capacity and in case any major
structural change is left due to which there appear difficulties in meeting the present day
requirements, this may kindly be brought to the notice of the Finance (GF&AR) Department
for appropriate action.
Inspite of due care having been taken, if any, errors or omissions have inadvertently
remained and are detected in this edition the same may also kindly be brought to the notice of
the Finance (GF&AR) Department.

Jaipur.
7th September, 1993.
Jaipur.

(Inderjit Khanna)
Secretary to Government
Finance Department

RE-WRITING OF G.F.&A.R.
1.

CONSIDERATIONS FOR RE-WRITING/REVISION:

The following considerations were kept in view while re-writing G.F.& A.R.:

2.

i)

Practical applicability of Rules in the present set up in view of huge

expenditure on developmental activities.

ii)

Accounting Reforms and changed structure of Accounts classification.

iii)

Removal of difference between Heads of Department Class-I and other than

class I for financial rules.

iv)

Removal of difference between Gazetted officers and non-Gazetted officers in

personal claims and accounting, their categorization as "Government
servants".

v)

Conveniences to Government servants relating to their personal claims.

vi)

Strengthening of Heads of Offices and Regional officers. De-centralisation of

Financial Powers for speedy execution of works/activities.

vii)

Effective control and easy understanding Rules & Procedure, and better
Accountability & uniformity in system and procedure.

viii)

Re-structuring of chapters, headings and bringing rules in sequence with

adequate linking and Contents in the beginning for easy location.

ix)

Simplification of procedure in view of practical considerations.

x)

Review of Stores Purchase system and compilation of a Manual incorporating

all possible rules therein.

xi)

Review of delegations and making them elaborate and realistic.

xii)

Bifurcation of rules into parts for easy handling and for creation of sense of
adaptability by Government servants.

i)

Presently the G.F.& A.R. contains 490 rules and 546 printed pages (273 pages
in double column on one page). It includes 19 chapters and 21 appendices, 242
notes, 58 Government decisions, alongwith 22 annexures. In addition it
contains subsequent additions. In all total printed pages are about 600.
G.F. & A.R. now contains three parts and appendices as under:

ii)

PART

II

PART

General Financial Rules &

Procedures
Stores

No. of
Rules
365

No of
Appendix
12

71

Re-writing/Revision is based on amended G.F. & A.R. as provided by

Director, Treasuries & Accounts, few amendments given by F.D. and
amendments contained in Lekha-Vigya (April to July 92).
A

3.
i)
ii)
iii)

iv)

v)
vi)

vii)
viii)
ix)
x)

xi)

xii)

xiii)
xiv)

xv)

xvi)

IMPORTANT CHANGES : The re-writing/revision provides for following

important changes :Separate Chapters have been given for Advances to Government servants and
Inter-Departmental Adjustments.
Pre-check has been suggested after two years instead of one year it is now
done at the level of Heads of offices, etc.
Concept of rate contract for maintenance and repairs of specified machinery
and equipment's with manufacturers, authorised dealers, etc., has been
introduced to bring efficiency.
Scope of Annual Certificate of Payments and deductions to Government
Servant has been extended and made final evidence of all deductions and thus
made a basis of adjustments of missing credits and No Dues Certificate.
Duties of Cashier has been defined to make him more responsible and
specific.
System of advance payments out of permanent advance and A.C. bill, etc., its
accounting and adjustments in cash book and recovery of unspent balances
and recording in L.P.C., has been modified/introduced.
Duties of Head of office has been abstracted in appendix to make it specific.
Duties of Accounts Person has been revised and concept of their prior
concurrence in respect of financial matters has been proposed.
Rules for Destruction of Accounts records have been revised. Concurrence of
Accountant General , if necessary may be obtained
Concept of joint responsibility and role of Accounts personal has been
introduced in cases of purchases and auction through Committees at all level
which will be final authority in respect of purchases and auctions.
Limit of tenders has been increased and scope of purchases with out tender
has been widened. Sources of purchases by single and limited tenders have
been made specific.
Purchases rules have been made compact and self contained by incorporating
all possible provisions at one place. Conditions of contract have been revised.
It would need betting by Law Department.
Delegation have been made object wise and practical .
Presently serial number of G.A. forms prescribed in volume II of G.F. & A.R.
do not correlate with the serial numbers of rules and Chapters. Revised serial
numbers have, therefore, been indicated which are contained in Appendix 6 of
Part-I. Pending final decision by the Government in the rules space has been
left blank. These may be filled in before final printing of G.F. & A.R. and
after revising Volume II .
Difference between Heads of Departments (Class_I and others) have been
done away with. Presently there is no difference in delegations in Appendix
VIII. It exists only in Appendix IV, that too in few items.
Forms given in the Chapter either within or at the end have been proposed to
be transferred to Volume II with assigning of new serial number as mentioned
in Appendix 6 . Such forms have been shown therein without old numbers.

CONTENTS
Rule
No.
CHAPTER-I
INTRODUCTORY
Introductory
Definition
Head of Office
Removal of Doubts
Annexure 'A'
CHAPTER II
GENERAL SYSTEM OF FINANCIAL
MANAGEMENT AND CONTROL
I. RECEIPT OF MONEY, GENERAL
Assessment, Collection and Control
II. EXPENDITURE AND PAYMENTS OF MONEYS
Withdrawals of moneys from the Treasury General
Principles
Essential conditions governing Expenditure from Public
Funds
Standards of Financial propriety
Control of Expenditure.
Internal check against irregularities, Waste, Loss and
Fraud.
Delay in Payment to be avoided.
III. DUTIES AS REGARDS MAINTENANCE OF
ACCOUNTS.
Maintenance of Accounts
Responsibility of countersigning the certificate
Responsibility of Departmental Officers.
Demand for information of Audit.
IV. CONTRACTS
Contracts
General Principles
V. MISAPPROPRIATION, FRAUD AND LOSSES.
Report of Losses.
Forms of Losses due to re-tendered-auction/re-sale.
Accidents
Responsibilities for Losses etc.
Write of Losses etc.
i

1
2
3
4

5-6
7

Page
No.
1-4
1
1
1-2
3
3
4
5-11
5

5
5
5
5

10
11
12

5-6
6
6

13

6
6

14
15
16
17

6
7
7
7
7
7
7-8
8
8-10
10
10
11
11

18
19
20
21
22
23

VI. Departmental Regulations.

Departmental Regulations.
VII DUTIES AND RESPONSIBILITIES OF
ACCOUNTS OFFICERS, ETC.
Duties and Responsibilities of Accounts Officers
Delegations.

24

11

25
26

11
11
12-14

27
28
29
30

12
12
12
13

31

13

32
33
34
35
36
37

13
13
13
13
13-14
14

38
39
40

14
14
14

41

14

CHAPTER-III
REVENUE AND RECEIPTS.
I GENERAL
Duties as regards Receipts and Acconts
Extract of Accounts.
Departmental Regulations.
Irricoverable amount due to Government and their
adjustment
II RENT OF GOVERNMENT BUILDINGS, LANDS,
FINES ETC.
Sums will not be credited as revenue by debit to a
suspense head
Collection of revenue
Rent of Buildings and lands.
Assessment and Recovery of Rent, Fines.
Fines
Statement of fines.
Miscellaneous Demands
III. REMISSION ABANDONMENT OF CLAIMS TO
REVENUE.
Abandonment of claims to Revenue/Remission of
Statement of Remissions etc.
Departmental Rules defining Remission &
Abandonment of Revenue
Internal check/ Audit.

ii

CHAPTER-IV
I

II

III

IV

RECEIPT OF GOVERNMENT MONEYS,ITS

CUSTODY AND PAYMENTS OF SUCH MONEYS
IN TO THE TREASURIES
GENERAL RULES
Mode of Receipt of Government Money.
Receipt of Coin, Notes, etc.
Receipt of Government Dues by Cheques, Dishonour of
Cheques Received.
FORM AND CUSTODY OF RECEIPT BOOKS.
Form Of Receipt Books.
Grant of Receipt to the Payer.
Issue of Duplicate or Copies of Receipts
INSTRUSCTION FOR HANDLING CASH
Accounting of Government Money
Non-Government Money not to be mixed with
Government Money
Handling of Non-Government Money
Verification of Cash Balances
Verification of Cash Balances by Accounts Officer
posted in the Department and Officers of Director ,
Inspection Department, Rajasthan
Security Arrangements
Custody of Cash
PAYMENT INTO TREASURY
Challan
Copies of Challan
Signing of Challan by Departmental officers
Special for of Challans
OTHER PROVISIONS.
Utilisation of Receipts directly for payments
Reconciliation with Treasury
Duties of Cashier or any person authorised to receive
and handle money.
iii

42
43
44

15
15
15
15-16

45
46
47

16
16-17
17

48
49

17-18
18

50
51
51(2)

18-19
19
19

52
53

19
19-20

54
55
56
57

20
20
20
21

58
59
60

21
21
21

CHAPTER-V
I

II

III

IV
V
VI

POWERS OF SANCTION
POWERS OF VARIOS AUTHORITIES IN THE
MATTER OF SANCTIONING EXPENDITURE
General.
Higher Authority to exercise Power of Subordinate
Authority.
Financial Powers in Past Cases
Powers in case of current charge of Another Post in
addition to his own post.
POWERS IN REGARD TO CERTAIN SPECIAL
MATTERS
Grants of Land Assignment of Revenues and other
Concession, etc.
Writing off Losses
Remission of disallowances by audit and writing off of
over payments made to Government Servants.
COMMUNICATION OF SANCTION.
Communication of sanctions.
Sanction to grants of land and alienation of Land
Revenue
DATE OF EFFECT OF SANCTION
Sanction when Effective
RESTROSPECTIVE SANCTION
Sanction when effective Retrospectively.
LAPSE OF SANCTION.
Sanctions when lapse
Sanctions when not lapse
CHAPTER - VI
PAYMENTS- General instructions
Claims for Payments.
Bill Defined.
Kind of Claims
Important Requirements-Signature and
Countersignature on Bills.
Specimen Signatures
Form of specimen Signature
Requirements at the time of Creation of a New office
iv

22
61
62

22
22

63
64

22
22

65

22

66
67

22
22

68
69

23-24
24

70

24

71

24

72
73

24-25
25

74
75
76
77

26
26
26
26

78

26
26
27

79

Preparation and form of Bills General Instructions.

Payment on Identity Card.
Forms of identity Card for Banking Treasury
Forms of identity Card for non Banking Treasury
Rounding off of Government transactions
Bill Register
Presentation of Claims.
Stamps for Receipts
Payments at Sub-Treasury
Duplicate and Copies of Bills, etc.
Loss of Bills- Presentation of Duplicate Bills.
Certificate in lieu of Vouchers or Payee's Receipts.
II

III

80
81

82
83
84
85
86
87
88
89

27-29
29
30
31
32
32
32-33
33
33
33
33-34
34

90
91
92
93
94

34-35
35
35
35
35

95
96
97
98
99
100
101
102

36
36
36
36
36
36
36
36-37

103
104
105
106
107
108

37
37
37
37
37
37

TIME-BARRED CLAIMS-PRE-CHECK

Time Barred Claims.

Pre-Check.
Requirements of Pre-Check
Reckoning of time limits for Pre-Check.
Time-barred claimed under Limitation Act
CHEQUES
Authority to Draw Cheques.
Supply of Cheque Book by Treasury
Separate Cheque Book for each Bank/Treasury
Intimation to Bank/Sub-Treasury.
Examination of Cheque Book
Custody of Cheque Book.
Precaution in writing Cheques.
Issue of cheques as crossed, Order and bearer by
Government Officers and Department in settlement of
Government Dues
Advice of Cheques
Amount of Cheques
Deduction of Income Tax
Currency of Cheque
Cheque on Sub-Treasuries, Intimation of Drawings
Cancellation of Cheques
v

IV

VI

II

III

Return of Unused Cheques

Loss of Cheque Book/Blank Cheque
Indemnity Bond to be executed before a fresh cheque is
issued in lieu of a cheque that has been lost
Payment by Cheques deemed to be Made
Post dated Cheques
Endorsement on Cheque.Bill etc.
OTHER MODES OF PAYMENT
Letter of Credit
Lapse of Letter of Credit
Payment of Private Parties, Grants-in-aid. etc
VOUCHER FOR PAYMENT
Voucher for payment
Pay order
Paid Vouchers
Retention of Vouchers
Submission of Vouchers to the Accountant General
Cancellation of Sub-Vouchers
Cancellation and destruction of Sub-Vouchers
RECOVERY OF OVER-PAYMENTS
Over- Payments
CHAPTER VII
ESTABLISHMENT
Alteration of Establishment
Procedure for submission of proposal for new
Establishment
Adjustment in appointments
TRANSFER OF CHARGE
Transfer of Head of Office/Drawing and Disbursing
Officer
Transfer of charge involving assumption of
Responsibility for cash, stores etc
charge reports to contain
DATE OF BIRTH
Declaration OF Date of Birth at the time of
Appointment
Treatment of Date of Birth
vi

109
110

38
38
39

111
112
113

40
40
40

114
115
116

40
40
40

117
118
119
120
121
122
123

41
41
41
41
42
42
42

124

42

125
126

43
43

127

43

128

43

129

44

130

45

131

45

132

45

IV

II

III

LEAVE APPLICATION AND ACCOUNT

Regular Leave Application/Leave Account form and
attestation of Leave Account
SERVICE BOOKS/ SERVICE ROLLS
Maintenance of Service Books/ Service Rolls
Attestation of entries of Services Book/Service Roll
Verification of Services
Service verification entries to be recorded before
transferring Service Book/Service Roll
Verification of Government servant on deputation to
foreign service
duplicate Service Book/Rolls
CHAPTER VIII
PERSONAL CLAIMS OF GOVERNMENT
SERVANTS-GENERAL RULES
Due date for payment of Monthly Salary
Remittance of monthly salary within a reasonable time
for Government servant posting at localities remote
from the station to D.D.O.
Separate Bills for part of a Month and Payment
Payment on the last working day of month
First payment of Pay, Allowances.etc
LAST PAY CERTIFICATE
Last Pay Certificate on Transfer
Last Pay Certificate to contain
Preparation of Last Pay Certificate
Payment in absence of Last Pay Certificate
Payment of Pay/Leave Salary for old post at new place
of transfer
BILLS OF GOVERNMENT SERVANTS AND
OTHER INSTRUCTION
Preparation of Bills
Drawal of leave salary not sanctioned
Pay during willful absence or on Extraordinary leave
Entries in money column of the bill
Absentee Statement
Increment Certificate
vii

133

45

134
135
136
137

45-46
46
46
46

138

46

139

46

140
141

47
47

142
143
144

47
47
47-48

145
146
147
148
149

48
48
48
48-49
49

150
151
152
153
154
155

49
49
49
50
50
50

IV

VI

Honorarium for Overtime

DEDUCTION FROM BILLS
Deduction from Bills
Income Tax
Certificate of deduction of income Tax
House Rent/Furniture/Garden Rent
Short Term Advances
Attachment of Pay and Allowances for Debt
Action on receipt of Subsequent Order
Recoveries from Non-Attachable Portion
OTHER DEDUCTIONS
State insurance Premium/Provident Fund
Contribution/LTA
Mode of deductions/upkeep of Accounts etc.
Recovery of dues of Co-operative Societies
Recoveries from Subsistence Allowance
Recoveries of dues of Circuit Houses/Rajasthan
House/Bikaner House, New Delhi
Recoveries of Rent of Evacuee Properties, Motor
Garage, etc.
Recovery of Interest for withholding unspent balances
of Advances
Audit objections and Recoveries
Dis-allowance of payment as un-authorised as pointed
out in the audit/internal check report of the Department
by Accountant General or F.A./C.A.O./Sr.A.O./A.O.
Extent of Recoveries
Register of Recoveries
Waiving of Recovery of amount Disallowed
Recoveries on account of disallowance procedure
Certificate of deductions to be conclusive proof
PLACE OF PAYMENT OF PAY, LEAVE
SALARY,VACATION PAY, ETC.
Place of payment-pay and allowance and Leave
Salary/vacation pay and Saving Bank Account
Payment to the Government servant and to Messenger
Payment through Agent-Leave Salary, Vacation Pay
Bonds of Indemnity by Agent or Bank
viii

156

50

157
158
159
160
161
162
163
164

50
50-51
51
51
52
52-53
53
53-54

165

55

165
166
167
168

55
55-56
56
56

169

57

170

57

171
172

57
57-58

173
174
175
176
177

58
58
59
59
59

178

59-60

179
180
181

60
60
61

Life Certificate not necessary

Payments to Lunatics, Pay and allowances, Pension,
Gratuity etc.
Provisional Payment of pay and allowances
Pension and Leave Salary Contribution
Arrear Payments
Payments of Arrears of pay and allowances /increment
or Leave salary etc. of Government Servants due in
respect of old post not drawn at the time of transfer
Time Barred claims
Travelling Allowing Bills- General instructions
Travelling Allowance Claims for the Journey of Old
Post
Reimbursement of Medical Charges
Adjustment of bill for a 'Nil' amount
Disbursement of pay and allowances-Acquaintance Rolls
Register of undisbursed Pay and Allowances
VII PAYMENT OF PAY AND ALLOWANCES ON
RETIREMENT, ETC.
Last claims on Retirement/ No dues certificate
Death of Government Servant
Pay and allowances of deceased Government servant
Payment of Notice Period, Pay and Allowances on
Compulsory Retirement
Correspondence by Government servant at Government
Expenses

182
183

61
61

184
185
186
187

61-62
62
62
62-63

188
189
190

63
63-64
64

191
192
193
194

64
64
64-65
65

195
196
197
198

65
65
65-66
66

199

66

200

67

201

67
67

202

67
67-68
68-69

CHAPTER-IX
I
II
III
A)

ADVANCES TO GOVERNMENT SERVANTS

INTRODUCTORY
Interest free Advances to Government Servants
GENERAL CONDITIONS
General Conditions
ADVANCES FOR TRAVEL
ADVANCES FOR JOURNEY ON TOUR-FIRST
ADVANCE-CONDITIONS OF ELIGIBILITY
Advances to temporary Government Servants
surety Bond from permanent Government Servants
Condition of Eligibility for advances in Tour
ix

203

B)
C)

IV

VI

ADVANCES ON TRANSFER
Condition of eligibility for pay and T.A. on Transfer
ADVANCES TO ALL INDIA SERVICES OFFICERS
(I.A.S./I.F.S./ I.P.S FOR LEAVE TRAVEL
CONCESSION)-CONDITIONS OF ELIGIBILITY
Procedure for sanction of advance in connection with
the affairs of Rajasthan Government to avail the Leave
Travel Concession

204

69-71

205

72-73

206 A

73-74

206 B

74

206 C

74-75

206 D

75-76

206E

76

207

76-77

207 A

77

OTHER ADVANCES
Advance in lieu of leave salary, Conditions of
Eligibility and Power of Sanction
Advance in lieu of leave salary, Conditions of Eligibility
and Power of Sanction and its recovery
Advance for Training Abroad Conditions of
Eligibility and Power of Sanction
Amount of sanction and recovery and adjustment
thereof
Advance for Medical Attendance and Treatment
outside the state-Condition of eligibility and Power
of Sanction
A Advance for Medical Attendance and Treatment
outside the state, Condition of eligibility and Power of
Sanction and adjustment thereof
Festival Advance- Condition of eligibility and power
of sanction
Festival Advance- Condition of eligibility and power of
sanction and adjustment thereof
Advance from General Provident Fund- Condition
of Eligibility and Power of Sanction
Advance from General Provident Fund- Condition of
Eligibility and Power of Sanction and adjustment
thereof
OTHER REQUIREMENTS
Formal sanction not necessary Signature /Countersignature on bills Sufficient
ADVANCE DURING APO
x

CHAPTER X

III

IV

VI

PAYMENTS-LEGISLATIVE ASSEMBLY
PAY AND ALLOWANCES, ETC., PAYABLE TO
THE GOVERNMENT SERVANT AND MEMBERS
OF RAJASHTAN LEGISLATIVE ASSEMBLY
General Pay and Allowances etc. payable to
Government Servant and Members of Rajasthan
Legislative Assembly-Procedure thereof
Allowances payable to relatives and servants, etc., of the
Ex-rulers
Applicability of General Financial and Account Rules to
other matters
CHAPTER XI
Contingent Expenditure
Sanction, extent of amount, recoupment and
instructions, thereon
Sanctioning authority of Permanent advance.
TREATMENT OF PAY AS CONTINGENT
EXPENDITURE, ETC.
Period of appointment of employee for Seasonal or
Periodical work and certificate to be recorded on Bill
Bills for rent of private buildings-Rent, Rates and Taxes
etc.
BILLS FOR CONTINGENT CHARGES
Recoupment- Procedure
Payment to Suppliers, etc.
Secret service expenditure, Rewards etc.
Form of Bill, Drawal ,Adjustment etc. of Advance on
Contingent Bill
Conditions for drawal of Advance Bill-Certificates on
Bill deposition of unspent balance to be Deposited
Temporary advances out of permanent advance,
advance drawn on Advance bills, its adjustments and
recoveries thereof
CONTROL OF EXPENDITURE
Record of Contingent Expenditure
Responsibility of Drawing and Disbursing officers
Responsibility of Controlling officer
xi

208

78-79

209

79

210

79

211
212

80
80-81

213

81

214

81

215

82

216

82

217
218
219

82-83
83
83-85

220

85

221

85-86

222
223
224

86
86-87
87-88

VII PROVISION OF CERTAIN KINDS OF

CONTINGENT EXPENDITURE
Service Postage Stamps
Rent of Private Buildings for office Accommodation,
General Conditions and Procedure
Contingent expenditure on Temporary Structure,
Repairs, etc.
Printing and Binding
Repairs and Maintenance
Maintenance and Repairs during warranty/guarantee
period
Maintenance and Repairs of office equipment's, etc.
Recanning of Chairs
Repairs of Furniture
Conveyance hire Charges
Register of Trunk Call
Annexure 'A' :-Drawal of advance contingent bill for
contingent expenditure
CHAPTER-XII
INTER-DEPARTMENTAL
PAYMENTS/ADJUSTMENTS
Division of Department
Charging for Services by Service Department
General Rules
Charging by Commercial Department/Undertakings
Department acting as an Agent of another Department

Department performing Supplementary Duties to

Main Function
A branch of Department who employed to render
similar service to another Department i.e Workshop
of Departments
Charges by regular branch of a department for job
Inter-Departmental Adjustments/Inter-Governmental
transactions
CHAPTER XIII
WORKS
INTRODUCTORY
xii

225
225(2)

88
88

225(2B) 88
225(3)
225(4)
225(f)

88-89
89-90
90

225(g)
225(h)
225(i)
225(5)
226

90
90
90
90
90-91
92-113

227
228

114
114

229
230
231

114
114115
115

232

115

233
234

115
115116

II

III

I
II

III

Administrative control of the civil and commercial

Departments for buildings and other works entrusted to
them
Limitation / Authorization and execution of works under
Departmental regulations
Main stages of works
Delegation of Powers
Object of the Estimate
Basic Schedule of Rates & Estimates
Contract Documents
Ceiling for execution of work by own Agency
ACCOUNTING RULES FOR WORKS
EXECUTED BY CIVIL / COMMERCIAL
DEPARTMENTS
Works allotted to Civil/Commercial departments other
than PWD Procedure relating to expenditure thereon
Accounting of expenditure on works
Charging of expenditure in Accounts
Power to operate upon funds placed with
Civil/Commercial Department
MISCELLANEOUS
Sanitary, water supply and electrric installation to
Government Buildings
Purchase of Buildings Prohibited
Restriction on sale or dismantling of Buildings
Furnishing data to Accountant General for residential
Buildings
Expenditure on Public Ceremonies
CHAPTER XIV
REFUNDS AND MISCELLANEOUS
EXPENDITURE
INTRODUCTORY
Miscellaneous Expenditure Procedure
REFUND OF REVENUE
Classification of Refunds
Sanction to Refunds
PROCEDURE FOR REFUNDS
Procedure for Refunds
Currency of order for Refunds of Revenue
xiii

235

117

236

117

237
238
239
240
241
242

117
117
118
118
118
118

243

118

244
245
246

118-119
119
119

247

119

248
249
250

120
120
120

251

120

252

121

253
254

121
121

255
256

121-122
122

IV

I
II

III

IV
V
VI

I.

COMPENSATION TO GOVERNMENT SERVANT

FOR LOSS OF PROPERTY
Compensation not payable for accidental loss of
property due to act of God
Compensation for Land
Form A
Form- AA
Form B
Form- C
Form CC
Form D
Form- E
CHAPTERE XV
DEPOSITS
INTRODUCTORY
Nature of Deposits
GENERAL PRINCIPLES AND LIMITATIONS
General Principles
Items not to be treated as Deposits
Detailed Classification of Deposits
Register of Caution Money Deposits
REPAYMENT OF DEPOSITS
Accounts and Repayment of Revenue Deposits, Security
Deposits, etc.
payment from Personal Deposit Account
LAPSED DEPOSITS
SECURITY DEPOSITS MADE BY THE
GOVERNMENT
DEPOSIT OF FEES
Procedure for accounting of fees received by
Government servants for work done for Private Bodies
CHAPTER XVI
INTRODUCTORY
Deposits of Local Bodies classification
Financial Transactions between Government & Local
Bodies
CHARGE RECOVERABLE FROM LOCAL
BODIES
xiv

122
257

122

258

122-126
126-127
128
129
130-131
132
133
134

259

135

260
261
262

135-136
136
136-137
137

263

137-138

264
265
266

138-139
139
139

267

139-140

268
269

141-143
141
141
141

270

141-142

RECOVERY OF GOVERNMENT DUES BY

ADJUSTMENT
REVENUE COLLECTED ON BEHALF OF
LOCAL BODIES
Payment to Local Bodies of amount received by the
Government
USE OF SERVICE POSTAGE STAMPS
AUDIT OF ACCOUNTS
ROUNDING OFF OF FINANCIAL
TRANSACTIONS
RECEIPT AND PAYMENTS
Deposit in Treasury with Government Sanction
VERIFICATION OF BALANCES
Annual verification by the Treasury Officer

271

142

272

142

273

142

274
275
276

142
142
143

277

143

278

143

279

144
144

280
281

144-145
146-147

282
283

147-148
148

284
285
286
287

148
148
149-150
150

288
289

151
151

290

151-152

291
292
293

152
152
152

CHAPTER XVII
GRANTS-IN-AID, ETC.
SCOPE
GENERAL PRINCIPLES/REQUISITES FOR
SANCTION OF GRANTS-IN-AID,
CONTRIBUTION ETC.
General Principles
REQUISITES FOR GRANTS IN AID FOR
SPECIFIC PURPOSE NON-RECURRING
Reasonable time Explained
Principles for sanctioning Building Grants
UTILISATION CERTIFICATES
Utilisation Certificates Necessary
Utilisation Certificates not Necessary
Authority to whom utilisation certificate to be sent
INSTRUCIONS TO BE OBSERVED FOR
SANCTIONING AND PAYMENT OF GRANTS IN
AID TO PUBLIC BODIES, ETC.
Duties and responsibilities of Sanctioning Authority
Procedure for release of grants to Panchayat
Samities/Zila Parishsads
Payment of grant-in aid through P.D. Account
OTHER PAYMENTS
Scholarships and Stipends
Discretionary Grants
Other grants
xv

CHAPTER XVIII
LOANS AND ADVANCES
I

INTRODUCTORY
294
295
296

153
153
153

II

Loans bearing interest to Local Bodies etc.

Sanctioning Authority
Provision in the Budget Estimates
GENERAL CONDITIONS
General Conditions for regulating Loans and Advances
Execution of Agreement Bonds
Requirements for considering application for Loans
and Advances
Personal Deposit Account
PROCEDURE FOR RECOVERY OF LOANS AND
INTEREST THEREON

297

153-154

298

155

299

155

300
301
302
303

155-156
156
156-157
157

IV

Loans drawn in installments- Recovery and Interest

Interest
Default in Payments
Irrecoverable Loans and Advances
MODE OF DRAWAL AND REPAYMENT

304

157-158

Applicability for Drawal of Loan and classification

thereof
ACCOUNTS AND CONTROL

305

158

VI

Detailed Accounts
OTHER ADVANCES

306
307
308
309
310

158
158-159
159
159
159

VII

Revenue Advances/Taccavi Works Advances

Payment of Advances
Repayment
Permanent Advances
Advances for other Departmental Purposes
UTILISATION CERTIFICATES

311
312

160-161
161

III

General
VIII ADVANCES TO GOVERNMENT SERVANTS
xvi

II

III

IV

CHAPTER XIX
SECURITY AND OTHER MISCELLANOUS
SUBJECTS
SECURITY DEPOSIT
Security to be furnished for handling Cash/Stores
Form of Security Bond
Security Deposit during leave or deputed to other duty
Exemption from security.
Security by the Contractors / Suppliers.
Form of Security and Condition.
Percentage deduction from bills not to be converted in
to any form of Security
Premium to be paid on due dates for fidelity Bond.
Form of security bond-Separate Bond for different kind
of Security.
Safe custody of the Securities.
Retention of Security deposits and Bond
Repayment or transfer of security Deposit
TRANSFER OF GOVERNMENT LANDS
/BUILDING.
Sale or transfer of Government Land /Interest payable
on possession before settlement of sale price
Compensation payable by local authority on
resumption of Government Property
Transfer of Government land or buildings to
Departments
INSURANCE OF GOVERNMENT PROPERTY
Insurance of properties require sanction of Finance Department
when insurance of Government properties including Local
Bodies is not done under the G.I.S. Scheme of the State
Insurance and Provident Fund Department
MISCELLANEOUS
Destruction of officer records connected with the
Accounts/Maintenance of accounts thereof
CHAPTER XX
GOVERNMENT ACCOUNTS
GENERAL
Form of Accounts
Period of Accounts
Cash basis of Accounts
Division of Accounts
Section and sub-Section of Accounts
xvii

313
314
315
316
317
318

162
162-163
163
163
163
163-166
166

319
320

166
166

321
322
323

166-167
167
167
167

324

167

325

168

326

168-169

327

169

328
329
330
331
332

170
170
170
170-171
171

II

III

IV

Allotment of Code to each Major Head and Range of

Code Number
Major, Minor and Detailed heads

333

171

334

Introduction of New Head

Classification of Expenditure as charged or Voted
Classification of Transaction in Government Accounts
CAPITAL AND REVENUE ACCOUNTS
Capital Expenditure
Principles of allocations of expenditure between Capital
and Revenue
Record of Capital Expenditure in Accounts
Interest on Capital
GENERAL METHOD OF ACCOUNING
Classification and accounting for transactions pertaining
to more than one Major head of accounts
Accounts of Commercial
Department/Undertakings/Working Expenses thereof
Rectification of Misclassifications

335
336
337

171172
172
172
172

338
339
340
341

172
173174
174
174

342

175

343

175

344

175176
176
176

Accounts to work from Balance to Balance

Write off balances from debit to deposit, suspense and
remittance Heads
CLASSIFICATION OF RECOVERIES OF
EXPENDITURE
Classification of Recoveries made from NonGovernment parties and other Governments
Recoveries by the Department from another Department
of the same Government
Classification of Receipts and Recoveries on Capital
Accounts
CLASSIFICATION OF LOSSES IN GOVERNMENT
ACCOUNTS
Classification of loss, etc., of Receipts
Building, Lands, Stores and Equipment

345
346

Classification of Losses or deficiencies of Cash,

whether in treasury or in Departmental charge
Irregular or unusual Payments
Classification of Inevitable Losses
xviii

347
348

176177
177

349

177

350
351
352

177
177178
178

353
354

178
178

VI

1.
2.

3.
4.
5.

6.
7.
8.
9.
10.
11.
12.

CLASSIFICATION OF CERTAIN
TRANSACTIONS
Classification of Pay and Allowances/ Travelling
Expenses
Contribution made by or to Government
Donations
Refunds of Revenue
Classification of Transaction under Civil Advances
Recoveries of Over-payments
Classification of Transactions under 'Suspense'
Classification of Cost of Acquisition of
Sale of Land and Buildings
Classification of Municipal Rates and Taxes
Conservancy Charges of Government Building used
as residential accommodation
APPENDIX
Abstract of duties and Responsibilities of Head of
Office
Classes of Contracts and Assurances of property
authorised by the Governor to be executed by subordinate authorities on his behalf
Instructions for Regulating the enforcement for misappropriation, fraud, losses, etc.
Status, duties, responsibilities and powers of
Accounts officers posted in the Departments
Duties, responsibilities and status of
Officers/Government servants in Rajasthan Subordinate Accounts Officers posted in the
Departments/Offices
Rules regarding destruction of accounts records in
offices rendering accounts to Accountant General.
List of forms, etc.
List of Head of Departments
Bond for Grant-in-aid
Bond for grant of Loans and Advances
Utilisation certificate for Zila Parishad/Panchayat
Samiti
Register of Grant in-aid
xix

355

178-179

356
357
358
359
360
361
362
363
364
365

179-180
180
180
180
180
181
181
181
181
181

182-183
184

185-188
189-192
193-195

196-201
202-205
206-218
219
220
221
222

INTRODUCTORY.
Rule 1:

The rules, contained in this volume, which are essentially executive orders of the Governor
describe the procedure which should be followed by different authorities subordinate to the
Rajasthan Government in the securing and spending of the funds necessary for the discharge
of the functions entrusted to them. In the matter of receipt, custody and payments of
Government moneys, these rules are supplementary to Treasury Rules. Departmental
authorities should follow these rules, supplemented or modified by the special rules and
instructions, if any, contained in their departmental regulations and other special orders
applicable to them.

Rule 2: Definitions: In these rules, unless the context otherwise requires:(i)

"Accountant General" means the Head of an office of accounts and audit or of accounts who
keeps the accounts of the Rajasthan Government. The term wherever used in these rules refers
to the Accountant General, Rajasthan;

(ii)

"Appropriation" means the assignment, to meet specified expenditure, of funds included in a

primary unit of appropriation;

(iii)

"The Bank" means any branch of the State Bank of India acting as the agent of the Reserve
Bank of India and in accordance with the provisions of the Reserve Bank of India Act 1934 (2
of 1934),any branch of a subsidiary Bank as defined in section 2 of the State Bank of India
(Subsidiary Banks) Act, 1959 (38 of 1959), which is authorised to transact Government
business as agent of the State Bank of India or any branch of a bank as may be appointed by
the Reserve Bank of India as its agent under the provisions of Reserve Bank of India Act,
1934;

(iv)

"Competent Authority" means Government or any other authority to which the relevant
powers may be delegated by the Government;

(v)

"Comptroller and Auditor General " means the Comptroller and Auditor General of India;

(vi)

"Consolidated Fund of the State" means the fund, as defined in article 266 (1) of the
Constitution, comprising of all revenues received by the Government of Rajasthan, all
revenues raised by that Government by the issue of Treasury Bills, Loans or ways and means
advances and all money received by that Government in repayment of loans;

(vii)

"The Constitution" means the Constitution of India;

(viii)

"Contingency Fund of the State" means the fund as defined in Article 267 (2) of the
Constitution, into which, shall be paid from time to time, such sums as may be determined by
law and placed at the disposal of the Governor to enable advances to be made out of such fund
for the purposes of meeting expenditure pending authorisation of such expenditure by the
legislature of the State by law under Article 205 or 206 of the Constitution;

(ix)

"Controlling Officer" means a Head of a Department or other departmental officer who is

entrusted with the responsibility of controlling the expenditure and/or the collection of
revenue by the authorities subordinary to the department;

(i)

(x)

"Detailed head" means primary unit of appropriation for the purpose of the Demands for
Grants of the Government and the head where funds are placed at the disposal of a subordinate
authority; Sanction for grant of Pay, etc.: All orders conveying sanctions to the grant of
additions to pay, such as special pay, personal pay, etc. shall contain a brief summary of the
reasons for the grant of such additions to pay so as to enable the Accountant general to see that
it is correctly termed as special pay, personal pay, etc., as the case may be. The reasons for
the grant of such additions to pay may be communicated confidentially to the Accountant
General where it is not considered desirable to convey the same in an open order. A similar
procedure shall also be followed in all cases in which the rules require that the reasons for the
grant of special concessions or allowance shall be recorded.

2
(xi)

'Drawing and Disbursing officer' means a Head of office and also any other Gazetted officer
serving under Head of office authorised by him under these rules to sign, draw bills including
pay and allowances, incur expenditure to the extent specified and make payments on his
behalf. The term shall also include a Head of Department where he himself discharges such
functions;

(xii)

"Finance Department" means the Finance Department of Government of Rajasthan;

(xiii)

"Financial Year" means the year beginning on the 1st of April and ending on the 31st of March
following;

(xiv)

"Gazetted Officer" A Gazetted Officer is one who is either (i) a member of an All India
Service or (ii) is the holder of any of the posts shown is Schedule I (State Service) of the
Rajasthan Civil Services (Classification, Control and Appeal) Rules, 1958 or (iii) is a person
appointed in accordance with the terms of a contract or agreement and whose appointment is
gazetted by Government and or (iv) is a Government servant holding a post which may be
declared by Government to be a Gazetted post ;

(xv)

"Government" means the Government of Rajasthan;

(xvi)

"Governor" means the Governor of Rajasthan;

(xvii)

"Head of a Department" means any authority declared to be such for purposes of delegations
and exercise of administrative and financial powers as in Appendix 8 of these rules;

(xviii)

"Head of Office" means a Gazetted Officer declared as such by the Head of the Department
under Rule 3 of these Rules;

(xix)

"Local Body" means an authority legally entitled or specially empowered by Government to

administer a local fund;

(xx)

"Local Fund" means a local fund a defined in rule 268(2) of Chapter XVI of these rules.

(xxi)

"Miscellaneous expenditure" means all expenditure other than expenditure falling under the
category or pay and allowances of Government servants, leave salary, pensions,
contingencies, grant-in-aid, contribution, works, tools and plant and the like;

(xxii)

"Non-recurring expenditure" means expenditure other than recurring expenditure;

(xxiii)

"Public Account of the Sate" means the fund as defined in article 266 (2) of the constitution
comprising of public money other than those credited to the consolidated fund of the State.

(xxiv)

"Public Works" means civil works and irrigation, navigation, embankment and drainage
works;

(xxv)

Re-appropriation" means the transfer of funds from one unit of appropriation to another such
unit.

(xxvi)

"Recurring expenditure" means the expenditure which is incurred at periodical intervals;

(xxvii) "Regional Officer" means an officer below Head of Deptt. and above the Head of Office who
has administrative control over the specified Heads of Offices of the Department;
(xxviii) "Subordinate Authority" means a department of the Rajasthan Government or any authority
subordinate to the Governor;
(xxix)

"Treasury" means treasury establishment(s) at the Head Quarters of the District or at other
convenient places in a District and includes sub-treasury; and

(xxx)

"Treasury Rules" means the Treasury Rules of Govt. of Rajasthan.

[(xxxi) "E-Payment" means payment of the taxes levied by or any other amount due to State Government using
electronic funds transfer services of a Bank by instant debit to payee's account with Bank and credit to
the State Government account.]

.........................................
1.Added vide Cir. No. 24/07 dated 29.11.2007

3
Rule 3 : 1[(a)] (1) Heads of Departments shall have powers to declare any Gazetted officer
subordinate to him as the Head of an office for the purpose of these and
other financial rules of Government.
Provided that not more than one Gazetted officer shall be declared as Head
of Office in respect of the same office or establishment, unless such office
or establishment is distinctly separate from one another.
(2)

[(b)

A model draft of the order to be issued under this rule is given in

Annexure-A to this Chapter for the guidance of the Head of the Department
who may adopt it with suitable modifications having regard to local
requirements.
The Head of an Office may authorise any Gazetted Officer, serving under
him to sign on his behalf a bill or order excepting those in respect of pay
and allowances of gazetted officers, communicating the name and specimen
signature of the officer to the disbursing office concerned. This will in no
way, relieve the Head of the office of his responsibility for the accuracy of
the bill or for the disposal of the money received in payment.
The bills for pay and allowance of Gazetted Officers shall invariably
be drawn under the signatures of the Head of the Office/Head of the
Department, as the case may be, unless otherwise ordered by the
Government in any case. It will be the duty of the Head of Office/Head of
Department to ensure that pay and allowances of gazetted officers are
drawn only at the rates as may be authorised by the competent authority
from time to time.]

Rule 4 :

Removal of doubts: Where a doubt arises as to the interpretation of any of

the provisions of these rules, the matter shall be referred to the Finance
Department for decision.

1. Existing Rule 3 renumbered as "3(a)" and new 3 (b) added vide Circular No.26/94 dated 25.5.1994.

4
ANNEXURE 'A'
Model Draft of the order to declare any Gazetted Officer as Head of Office.
ORDER
In exercise of the powers conferred upon me under rule 3 of the General Financial and
Accounts Rules ----------------------(designation)is declared as Head of Office for the purpose
of the Financial Rules of the Government in respect of his office. The------------------------(designation)shall exercise all the financial and other powers delegated to a Head of Office
under the Financial Rules and orders issued from time to time
The duties and responsibilities are generally laid down in the various provisions of the
General Financial and Account Rules of the Government. An abstract of important duties are
contained in Appendix-1.
The--------------------(designation)shall perform the following duties in particular:(1) to sign as a Drawing and Disbursing Officer, all bills for personal claims of all
Government servants and contingent expenditure to be presented to the treasury;
(2) to account for all the receipts and payments made out of the funds so drawn and to make
payments to the proper payee's against valid acquitttance and to attest it in token of
payments;
(3) to maintain Cash Book and all account registers and records particularly, Register for
Watching Encashment of Bills, Bill Transit Register, Register of Short Term Advances,
Register of Contingent Expenditure, Register of Advance and Adjustments, Stock
Registers, Register of Mis-appropriation, etc., Register showing Receipt, Disposal of
Cheques, Drafts, Postal Money Orders, etc. and Register of Payments made by Postal
Money Order/Drafts and to sign the relative entries;
(4) to incur recurring and non-recurring contingent expenditure in accordance with Financial
Rules, Orders and delegation of Financial Powers issued by the Government from time
to time and sign Register of Contingent Expenditure;
(5) to ensure adjustment of temporary advances given to Government Servants and to ensure
recovery of unspent balances within the prescribed period and take action thereon as
provided in these Rules; and
(6) to ensure economical procurement of stores articles and to arrange their proper
accounting and custody.
Name & Signature of the
Head of Department

5
CHAPTERII
GENERAL SYSTEM OF FINANCIAL MANAGEMENT AND CONTROL
I - Receipt of Money
GENERAL:
Rule 5:

All moneys received by or on behalf of Government either as dues of Government or for

deposit, remittance or otherwise shall be brought into Government account without delay.
Rule 6 : Moneys received as dues of Government or for deposit in the custody of Government shall
be credited into the Consolidated Fund of the State and/or the Public Account of the State,
as the case may be, in accordance with the Treasury Rules.
Rule 7: Assessment, Collection and Control: Subject to such general or specific instructions as
may be issued by Government in this behalf, it is the duty of the Revenue or
Administrative Department concerned to see that the dues of Government are correctly and
promptly assessed, collected, accounted for and paid into the treasury. Detailed
instructions on the subject are contained in Chapter III and IV.

II Expenditure and Payments of Moneys

Rule 8:

Withdrawal of Money from the Treasury- General Principles: (1) Unless otherwise
expressly authorised by any law or rules or order having the force of Law, moneys shall
not be removed from the Government Account for investment or deposit elsewhere
without the consent of the Finance Department.

(2)

Funds shall be withdrawn only if required for immediate payment and the expenditure or
payment authorised under any rule or by general or special order of a competent authority.

(3)

The practice of withdrawing funds with a view to avoiding lapse of Budget grant and
placing such moneys in deposits in the Public Account or with Bank is forbidden.

Rule 9:

Essential conditions governing Expenditure from public Funds: As a general rule no

authority may incur any expenditure or enter into any liability involving expenditure from
public funds until the expenditure has been sanctioned by general or special orders of the
Government or by an authority to which power has been duly delegated in this behalf and
the expenditure has been provided for in the authorised grants and appropriations for the
year.

Rule 10: Standards of Financial Proprietory: Every Government servant incurring or authorising
expenditure from public funds should be guided by high standards of financial propriety.
Every Government servant should also enforce financial order and strict economy at every
step and see that all relevant financial rules and regulations are observed, by his own office
and by subordinate Drawing and Disbursing Officers. Among the principles on which
emphasis is generally laid are the following:(i)

Every Government servant is expected to exercise the same vigilance in respect of

expenditure incurred from public money as a person of ordinary prudence would exercise
in respect of expenditure of his own money.

(ii)

The expenditure should not be prima-facie more that the occasion demands;

(iii)

No authority should exercise its powers of sanctioning expenditure to pass an order which
will be directly or indirectly to its own advantage;

6
(iv)

Public moneys should not be utilised for the benefit of a particular person or section of the
people unless :(a)
a claim for the amount could be enforced in a court of Law, or
(b)
the expenditure is in pursuance of a recognised policy of custom.
(v)
The amount of allowances granted to meet expenditure of a particular type should be so
regulated that the allowances are not on the whole a source of profit to the recipients.
Rule 11: Control of Expenditure : (1) A Controlling Officer shall see not only that the total expenditure is
kept within the limits of the authorised appropriation but also that the funds allotted to spending units
are expended in the public interest and upon objects for which the money was provided. In order to
maintain a proper control a Register of expenses by heads of account in Form GA 19 shall be kept.
He should also arrange to be kept informed not only of what has actually been spent from an
appropriation but also what commitments and liabilities have been and will be incurred against it. He
must be in a position to assume before Government complete responsibility for departmental
expenditure and to explain or to justify any instance of excess or financial irregularity that may be
brought to notice as a result of audit scrutiny or otherwise.
(2)

The Controlling officer should have an idea of the liabilities and the commitments for which the
payments have to be made during (a) the current financial year (b) in the following financial years,
and with a view to enable him to have this information from the subordinate officers, he should
obtain a monthly liability statement in form G.A.27 which should give the position of outstanding
liabilities upto the month to which the statement relates.

(3)

Reconciliation with Accountant General : The Controlling Officer shall arrange regular
reconciliation of expenditure/payments with the Accountant General in the manner prescribed by the
Accountant General and shall arrange to obtain from the Heads of Offices monthly account of
expenditure/payments made by them. Any error detected in reconciliation shall be got corrected by
sending requisition for correction in the accounts in the prescribed form.
Note : Form G.A. 21, 22 & 23 have been prescribed in this regard.

Rule 12 : Internal Check against irregularities Waste, Loss and Fraud : (1) In the discharge of his ultimate
responsibility for the administration of a grant or an appropriation, or a part thereof, placed at his
disposal, every Controlling Officer must satisfy himself not only that an adequate machinery exists
within the departmental organisation for systematic internal checks to prevent and detect errors and
irregularities in the financial proceedings of his subordinate offices and to guard against waste and
loss of public money and stores, but also that the prescribed checks are effectively applied.
(2)

Internal check of accounts maintained in the offices of Heads of Departments will be conducted by
the 1[Director, Inspection Department, Rajasthan, Jaipur], serious irregularities, if any, found will be
intimated by him to the Government in Finance Department with a copy to the Administrative
Department concerned.

[(3) Special Audit of the accounts/records maintained in the Departments/Offices of the Government and
societies established by such Departments and offices shall be done on the directions of the
Government in Finance Department by Inspection Department, Rajasthan, Jaipur.]

[(4)

It is the duty of every Head of Department & Controlling Officer to see that Director, Inspection
department, is afforded all reasonable facilities in the discharge of his functions and furnished with
the fullest possible information which he may ask for the preparation of any account or report which
it is his duty to prepare.]

Rule 13 : Delay in payment to be avoided : It is an important financial principle that payments of money
which are indisputably due and are inevitable shall not be postponed. Irregularity is not so much in
the payment as in the entering into of the liability in contravention of provisions of rule.
III - Duties as regards Maintenance of Accounts
Rule 14 : Every Government servant whose duty it is to prepare and render any accounts or returns in respect
of public moneys or stores shall be personally responsible for their completeness and strict accuracy
and their despatch within the prescribed date.
1. Substituted for "Director of Treasuries and Accounts, Raj. Jaipur" vide Cir. No.6/96 dated 5.2.1996.
2. Added vide Circular No. 11/2005 dated 28.5.2005.
3. Substituted vide Cir. no. 6/96 dated 5.2.1996 and again substituted vide Circular No.25/2006 dated 5.12.2006.

7
Rule 15:

(2)

Rule 16 :

(1) An Officer who signs or countersigns a certificate shall be personally responsible for the facts
certified to, so far as it is his duty to know or to the extent to which he may reasonable be expected to
be aware of them.
The fact that a certificate is printed is no justification for his signing it unless it represents the facts of
the case. If in its printed form it does not represent the facts, it is his duty to make necessary
amendments which will call attention to the deviation and so to give the authority concerned the
opportunity of deciding whether the amendments cover requirements.
Responsibility of Departmental Officers : Every Government servant responsible for the collection
of Government dues or incurring of expenditure of Government moneys should see that proper
accounts are maintained in such forms as may have been prescribed for all financial transactions of
Government with which he is concerned and render accurately and promptly all such accounts and
returns regulating them as may be required by Government, the Accountant General or the
Controlling authority concerned. It is essential that all accounts should be so kept and the details so
fully recorded and that the initial record or payments, measurement and transactions is general are so
clear, explicit and self contained as to be produceable where necessary as satisfactory and convincing
evidence of facts.

Rule 17 : Demand for information by Audit : It is the duty of every Departmental and Controlling
Officer to see that the Accountant General is afforded all reasonable facilities in the
discharge of his functions and furnished with the fullest possible information which he may
ask for the preparation of any account or report which it is his duty to prepare. No such
information nor any books or other documents to which the Comptroller and Auditor
General has a statutory right of access may be withheld from the Accountant General. If the
contents of files or any part of it are 'secret' or 'top secret' the file will be sent personally
to the head of the audit office specifying this fact, who will then deal with it in accordance
with the standing instructions for the handling and custody of such documents.
IV CONTRACTS

Rule 18: (1) No contract shall be entered into by any authority which has not been empowered to do
so by or under the order of the Government.
(2) The various classes of contracts and assurances of property authorised by the Governor in
exercise of powers conferred by sub-para (1) of Article 299 of the Constitution to be
executed by different authorities are specified in Appendix-2. The limitations upon the
powers of subordinate authorities, the conditions under which such powers should be
exercised and the general procedure prescribed with regard to such contracts, such as calling
for and acceptance of tenders etc., has been laid down in part-II and III of these rules.
Rule 19: General Principles : The following general principles shall be observed by the subordinate
authorities empowered to enter into contracts of agreements involving expenditure from
public funds:(i) The terms of a contract must be precise and definite and there must be no room for ambiguity
or misconstruction therein;
(ii) Standard forms of contracts shall be adopted, wherever possible, the terms to be subject to
adequate prior scrutiny;
(iii) In case where standard forms of contracts are not used, legal and financial advice shall be
taken in the drafting of contracts and before they are finally entered into;

(iv) The terms of a contract once entered into shall not be materially varied without the previous
consent of the authority competent to enter into the contract as so varied. No payments to

8
contractors by way of compensation, ,or otherwise, outside the strict terms of the contract or
in excess of the contract rates shall be authorised without the previous approval of the
Finance Department.
(v) No contract involving an uncertain or indefinite liability or any condition of an unusual
character shall be entered into without the previous consent of the Finance Department;
(vi) Contracts, whenever practicable and advantageous and in all cases required by the rules or
orders of a competent authority, shall be placed only after tenders have been openly invited
and, in cases, where the lowest tender is not accepted, resons ahall be recorded.
(vii) Even in cases where a formal written contract is not made, no order for supplies, etc., shall be
placed without atleast a written agreement as to the price;
(viii) Provision will be made in contracts for safeguarding Government property entrusted to a
contractor;
(ix) In selecting the tender to be accepted, the financial status of the individuals and firms
tendering shall be taken into consideration in addition to all other relevant factors;
(x) When a contract is likely to be endure for a period of more than 3 years, it shall, wherever
feasible, include a provision for an unconditional power of revocation or cancellation by
Government at any time on the expiry of 3 moths notice to that effect;
(xi)

A person who is a near relative of a contractor shall not be accepted as surety for the
fulfillment of a contract by a contractor unless the officer accepting security is fully satisfied
that the near relative has separate property of his own. In such a case the officer should at
least insist on the surety filing an affidavit to the effect that he has separate property of his
own;

(xii)

Normally no work of any kind shall be commenced without the execution of proper contract
documents. Where the tenure of a contract / agreement has expired and the work has to be
continued, timely action shall be taken for renewing the contract/agreement for the further
period required, after a suitable review of the provisions of the old contract/agreement to see
whether any modifications are needed;

(xiii)

All contracts shall have a provision for recovery of liquidated damages/compensation for
defaults on the part of the contractor unless any special instructions are issued by the
competent authority;

(xiv)

The question whether any sales tax, octori and other local taxes and duties are to be paid and
if so, by which party should be settled and cleared up before entering into any contract;

(xv)

All contracts for purchases involving import of material from abroad shall as a rule provide
for purchases on F.O.B.basis.

(xvi)

Where escalation in respect of excise /duties , freight, raw-materials, etc., is provided for in a
contract, the basis for the calculation of the same shall be clearly indicated; and

(xvii)

Copies of all contracts and agreements for purchases of and above the value of Rs 1 lac shall
be sent to the Accountant General (Audit) Rajasthan.

V- Misappropriation, Fraud and Losses.

Rule 20:

Report of Losses : (1) With the exceptions noted below, any loss of public money,
departmental revenue or recipts, stamps, stores or other property held by or on behalf of
Government caused by misappropriation, fraudulent draw/payment or otherwise, which is
discovered in a treasury or other office or department shall be immediately reported by

the officer concerned to the next higher authority as well as to the Accountant General,
even when such loss has been made good by the party responsible for it. Such reports must be submitted

9
as soon as a suspicion arises that there has been a loss; they must not be delayed while
detailed enquiries are made. When the matter has been fully investigated, a further and
complete report shall be submitted of the nature nad extent of the loss showing the errors or
neglect of rules by which such loss was rendered possible, and the prospects of effecting a
recovery.
(2)

If the irregularity is detected by Audit in the first instance, the Accountant General will report
it immediately to the administrative authority concerned, and if he considers necessary, to
Government as well.

(3)

Every case of loss of cash in treasuries whether in the course of remittance or out of treasury
balance, coins, etc., shall be reported to, and dealt with in accordance with the instructions of
Finance Department.
Exceptions:

(A)

Cases involving loss of revenue due to (a) mistakes in assessment which are discovered too
late to permit of a supplementary claim being made, (b) under assessments which are due to
interpretation of the law by the subordinate authority (being over-ruled by the higher
Authority) after the expiry of the time limit prescribed under the law, and (c) refunds allowed
on the ground that the claim were time-barred, need not be reported to the Accountant
General.

(B)

Petty cases, that is cases, involving losses not exceeding Rs.2,000/-each, need not be reported
to the Accountant General unless there are, in any case, important features which merit
detailed investigation and consideration.

(C)

In case of such losses which disclose defect in system the amendment of which requires the
orders of Government or serious negligence on the part of some officers or officer which
might call for disciplinary action requiring the orders of the Government, report shall be made
to the Government irrespective of any amount involved in each case.

(4) (a) Losses exceeding Rs. 2000/- necessiated on account of re-tendering in case of purchase of
stores or execution of work and/or losses on account of re-tendering, re-auction/re-sale, where
value of contemplated disposal of property by open sale or auction is Rs. 25,000/-and above
shall be reported to the Accountant General, Finance Department and Admn. Department.
(b) The information of any losses due to re-tendering/re-auction in purchases/ disposals of
property shall be furnished in the following Form by 30th April, each year:(i)
The designation of the Government servant responsible for the loss and the action taken or
proposed to be taken against him.
(ii)
Nature of stores proposed to be purchased or name of work to be got executed and value of
the proposed order.
(iii)
Date of receipt of tender and period of its validity.
(iv)
Date on which tender was opened or accepted and when the acceptance was communicated to
the tenderer.
(v)
Reasons advanced by the supplier for refusing to execute the order.
(vi)
Stages where delay occurred and whether the responsibility has been fixed.
(vii)

In case where purchases were made ultimately from the firms which gave the lowest
quotation on the fist occasion specific mention may be made of this fact.

10
Sl
No

Particulars of
Purchasing
officer and
the office

Estimated Value of proposed

purchases/ sale of Govt. property,
produce, etc. put to
tender/sale/auction/open bid

Validity period of
tender/ due date for
acceptance of bid

No. & Date

of tender/
auction/ sale
notice

Date of
opening of
tender/
auction etc.

Purchase price at
lowest tender/price
as per highest bid
etc.

Reasons for reinvitation of

tender, re-auction/
re sale etc.
8

No. & Date of

re-tender/reauction/re-sale
notice
9

Purchase value as per

rates accepted in retender/value as per bid in
re-auction/offer in resale
10

Extra
expenditure/loss

11

Signature
Designation
(5)

The Heads of Department shall submit to the Administrative Department concerned an annual
statement showing the particulars of the losses which have not been reported to Government
under these rules.

(6)

The officer receiving a report submitted to him under rule 20 shall forward it forthwith in the
prescribed form to the 1[Director, Inspection Department] Rajasthan through the usual
channel with such comments as may be considered necessary with copies to Government in
the Administrative and Finance Department. He will also send to the 1[Director, Inspection
Department] Rajasthan, Finance and the Administrative Department a detailed report, after
completing such departmental investigations as may be necessary or expedient, on the causes
or circumstances which led to the misappropriation or loss, the steps taken to prevent its
recurrence and the disciplinary or any other action proposed as regards the persons
responsible.
Note: A register of Misappropriation etc. shall be maintained in form G.A. 163 in each office.
The register shall be kept completely posted and produced during inspection.

Rule 21 : Accidents : (1) All losses of immovable property such as buildings, roads, breach of canals
or other works caused by fire, flood, cyclone, earthquake or any other natural cause
exceeding value of Rs. 15,000/- shall be reported at once by the departmental officer to
the Head of the Department and by the later to the Government. When a full enquiry as to
the cause and extent of the loss has been made, the detailed report shall be sent by the
departmental officer concerned to the Head of the Department, a copy of the report or an
abstract there of being simultaneously forwarded to the Accountant General.
(2)

Losses not exceeding Rs. 15,000/- in value shall continue to be reported to the Head of the
Department, they need not be reported to the Government or to the Accountant General.

Note: The terms 'Value' for this purpose should be interpreted as meaning the 'Book
Value'.

1.Substituted vide circular No. 11/2005 Dated 28.5.2005 .

11
Rule 22 :

Responsibility for Losses, etc.: (1) Every Government Servant should realise fully
and clearly that he will be held personally responsible for any loss sustained by
Government through fraud or negligence on his part and that he will also be held
personally responsible for any loss arising from fraud or negligence on the part of
any other Government servant to the extent to which it may be shown that he
contributed to the loss by his own action or negligence. Detailed instructions for
regulating the enforcement of such responsibility are embodied in Appendix-3.

(2)

Every Government servant should realise that the correct maintenance of accounts is
as important a part of his duties as his executive work. A knowledge of the accounts
and financial rules relevant to his duties is necessary for every Government servant
through whose hands Government money passes and he is expected to be sufficiently
familiar with financial and account rules.

Rule 23:

Write off of Losses, etc.: (1) Subject to the limits and conditions which may be laid
down by Government a competent authority may sanction, the writing off finally of
the irrecoverable value of stores or public money lost by fraud, negligence by
individuals or other causes, provided that:-

(i)

The loss does not disclose a defect of system the amendment of which requires the
orders of higher authority; and

(ii)

there has not been any serious negligence on the part of some individual Government
servant or officer which may possibly call for disciplinary action requiring the orders
of any higher authority.

(2)

The orders contained in the preceding para do not apply to loss of cash in treasuries,
whether in the course of remittance or out of treasury balance. Individual cases of
such losses shall be reported to the 1[Director, Inspection Department] and it's
specific approval obtained before any item can be written off in the accounts of the
Government.

(3)

In case where recoveries pertaining to other authorities are made in cash, for example,
by deduction from pay or otherwise from the persons responsible for a loss, the entire
amount recovered shall be remitted to the concerned authority.
VI-Departmental regulations.

Rule 24:

All departmental regulations in so far as they embody orders or instructions of a

financial character or have important financial bearing shall be made by or with the
approval of the Finance Department.
VII-Duties and Responsibilities of Accounts Officers, etc.

Rule 25:

The duties and responsibilities of the Accounts Officers, Assistant Accounts Officers,
Accountants, and Junior Accountants who are to assist the departmental officers in
the matter of proper maintenance of departmental accounts and rendition of accounts
and other returns to the Accountant General are prescribed in Appendix- 4 and 5.
Delegations:

Rule 26:

Delegations of Financial powers to various authorities have been prescribed in partIII of these rules.

12
CHAPTER-III
REVENUE AND RECEIPTS.
I-General
Rule 27:

Duties as regards receipts and accounts:(1)Subject to any special arrangements that

may be authorised by competent authority with respect to any particular class of
receipts, it is the duty of the Controlling Officer to see that all sums due to
Government are regularly and promptly assessed, realised, accounted for and duly
credited in the Consolidated Fund and/or the Public Account of the State.
(2)

Rule 28:

Monthly accounts and returns: The Controlling Officer shall arrange to obtain from
their subordinate monthly accounts and returns in Form G.A. 13 claiming credit for
amount paid into the treasury or otherwise accounted for and compare them with the
statements of treasury credits furnished by the Accountant General to see that the
amount reported as collected have been duly credited in the Consolidated Fund and/or
Public Account. If in this process, wrong credits come to the notice of the Controlling
Officer, he will at once inform the Accountant General with a view to the correction
of the Accounts. If any credits are claimed but not found in the accounts, enquiries
shall be made first from the responsible departmental officer concerned.
Extract of Accounts: (1) The Accountant General will send to the controlling officer
an extract from his accounts showing the amounts brought to credit in each mont

(2)

Compilation of Returns: The departmental accounts of revenue should not be

compiled from the returns prepared by the treasury, but the Treasury Officer may be
required, where necessary, to verify the returns prepared for submission to the
Controlling Officer.

(3)

Correct Classification of Challans: In order to minimise the differences between the

treasury figures and the departmental figures, it is essential that the challan with
which money is remitted to the treasury should bear full and correct accounts
classification.

(4)

Correction of Errors: Statement of errors in classification of revenue/receipts

detected by the departmental officers which require corrections in the accounts shall
be forwarded to the Accountant General through the Treasury Officer concerned in
Form G.A. 15

(5) Where such errors in classification are detected in respect of account Head '8005' and
8011' the Director State Insurance and Provident Fund Department shall prepare a
single consolidated requisition for correction in the accounts in the prescribed form for
the whole financial year and forward it directly to the Accountant General in the
month of March every year for carrying out transfer entry in accounts.
Rule 29:

Departmental Regulations: Detailed rules and procedure regarding assessment,

collection, remission, etc., and granting of receipts for revenue realised shall be laid
down in the departmental regulations of the revenue collecting department.
Note:-In departments, in which Government servants are required to receive moneys
on behalf of Government and issue receipts thereof or any other special form
approved by the Finance Department, the departmental regulations shall prescribe the
procedural rules for the maintenance of a proper account of the receipt and issue of
the receipt books, the number of receipts books to be issued at a time to each
Government servant and check with his accounts of the used books when returned.

13
Rule 30:

No amount due to Government shall be left outstanding without sufficient reason.

Where such amount appear to be irrecoverable, the orders of competent authority
shall be obtained for their adjustment.

Rule 31:

Unless specially authorised by any rule or order made by competent authority, sums
will not be credited as revenue by debit to a suspense head. The credit must follow
and not precede actual realisation.

Rule 32:

Heads of Departments responsible for the collection of revenue shall keep the Finance
Department fully informed of the progress of collection of revenue under their
control in form G.A. 55 & 14 and of all important variations in such collections as
compared with the budget Estimates.
II-Rent of Government Building, Lands, Fines, etc.

Rule 33:

Rent of Building and Lands: When the maintenance of any rentable building is
entrusted to a Civil Department, other than the Public Works Department, the Head
of the Department concerned shall be responsible for the due recovery of the rent
thereof.

Rule 34:

Assessment and Recovery of Rent: (1) The procedure for the assessment and
recovery of rent of any rentable building will be regulated generally by the rules
applicable to the residences under the direct charge of the Public Works Department.

(2)

The detailed rules and procedure regarding the demand and recovery of rent of such
Government buildings and lands, shall be incorporated in the Departmental
regulations of the departments incharge of these buildings.

Rule 35:

Fines: (1) Every authority having the powers to impose and/or realise fines shall
ensure that the money is realised, duly checked and deposited into the treasury.

(2)

Every authority having the power to refund fines shall ensure that the refunds are
checked and no double refunds of amounts of fines collected or refunds of fines not
actually paid into a Treasury are made.

Rule 36:

Statement of Fines: (1) The duty of realising fines and of checking the recepits and
refunds rests with the departmental officers Each court, civil or criminal, is required
to submit to the District Judge on the last working day of each calender month, a
statement in the prescribed form showing the demand, collection and balance of fines
levied as well as of the refunds therefrom, the statement being made up for the
account month of the treasury or sub-treasury with which the court deals. The District
judge shall consolidate these returns into a Monthly fines statement for the courts
under him and for his own and forward it to the Treasury officer, as soon as possible
after the beginning of the month for verification of the amounts shown as remitted in
to the treasury with the credit appearing in the treasury account. The Treasury
Officer, shall certify to the corrections or otherwise of these amounts. Where there is
any discrepancy between a consolidated statement and the treasury account, the
Treasury Officer may, if necessary, before giving his certificate, request District
Judge to explain the discrepancy.

(2)

The statement shall exhibit the amounts under each head of account, e.g., magisterial
fines, fines under the prevention of Cruelty to Animals Act, etc., separately.
Compensation fines due to an injured party which are creditable to deposits and fines
which under the orders of competent authority are creditable to a Municipal or Local
Fund, shall be excluded from this statement.

14

(3)

When fines are received in another district, an intimation shall be given by the
recovering Government servant to the Government servant concerned, who
shall note the fact in his monthly fines statement.

Rule 37:

Miscellaneous Demands: The Accountant General shall watch the realisation

of miscellaneous demands of Government, not falling under the ordinary
revenue administration, such as payments due from other States, etc.
III - Remission of, Abandonment of Claims to Revenue.

Rule 38:

A claim to revenue shall not be remitted or abandoned save with the

sanction of the competent authority.

Rule 39:

Statement of Remissions, etc: (1) Heads of Department shall submit annually

on the first of June to the Accountant General statements in G.A. Form 16
showing the remissions of revenue and abandonment of claims to revenue
sanctioned during the preceding year by competent authorities in exercise of
the discretionary powers vested in them otherwise than by law of rule having
the force of law. For inclusion in these statement remissions and
abandonments shall be classified broadly with reference to the grounds on
which they were sanctioned and a total figure should be given for each class.
A brief explanation of the circumstances leading to the remission shall be
added in the case of each class.

(2)

Subject to any general or special order issued by Government individual

remission below Rs. 500/- shall not be included in the statement.

(3)

Where the administrative year does not coincide with the financial year, the
figures of the former, if this proves more convenient to the departmental
authorities, may be given in the statement.

Note: The Provision of the above rule shall apply only to the major revenue earning
departments viz., Land Revenue, State Excise, Sales Tax. Transport,
Irrigation, P.H.E.D. , P.W.D., Forest, Stamps and Registration, Industries,
Mines, etc., and not to service department like Medical Department. The
Education Department shall, however send such a statement to the Finance
Department instead of Accountant General.
Rule 40:

Departments shall make rules defining remission and abandonment of revenue

for the guidance of their officers.

Rule 41:

Internal Check/ Audit: Departments shall arrange internal check/audit of

receipts in the subordinate offices by their Internal Check parties. For this
purpose they will issue regulations for the guidance of such parties.

15
CHAPTER- IV

RECEIPT OF GOVERNMENT MONEYS, ITS CUSTODY AND PAYMENTS/ OF

SUCH MONEYS INTO THE TREASURIES.
I-General Rules.
1

[Rule 42:

Mode of Receipt of Government Money: (1) Government dues or other money receivable on
government account shall be accepted in the form of cheque, Bank Draft, Banker's Cheque,
Postal order, Money order, E-Payment or in cash in the office or at the treasury or the Bank. In
case of cash being received in the office it will not exceed Rs. 500/- in each case or such higher
amount as may be authorised to be received.]
(2) Receipt in Tehsils/Sub-Tehsils: Moneys tendered by land owners and tenants on account of
revenue, rent or any other dues or collections brought by the patwaris shall be accepted by the
Tehsils/ Sub-Tehsils upto Rs. 500/- in each case for eventual deposit in sub- treasury or Bank in
Government account . Money beyond this limit may also be accepted in the Government
account provided adequate arrangements exist at a particular place for handling and safe
custody of cash to the satisfaction of the collector of the District.

Rule 43: Receipt of Coin, Notes etc.,: Government dues or other money receivable on Government account
may ordinarily be realised in legal tender coin or notes only.
Rule 44: Receipt of Government dues by cheques : (1) (i) At places where the cash business of the treasury
is conducted by the Bank, Cheques on local banks may be accepted in payment of Government
dues, or in settlement of other transactions with the Government , if the cheques have been
crossed and made Account's Payees by the drawer.
Untill, however, a cheque has been cleared the Government cannot admit that payment has been
received and consequently final receipt shall not be granted when a cheque is tendered. A receipt
in Form G.A. 52 for the receipt of cheque only may be given in the first instance, but if a person
making payment in this manner so desires, a formal receipt shall be sent to his address after the
cheque has been cleared. Collection charges of the Bank, if any, shall be recovered by or under
instructions of the Bank from the party presenting the cheques.
Note: The term Local Bank as used in this rule means banks in the station in which a Bank
Treasury is situated.
Dishonour of Cheques received: (ii) In the event of a cheque beeing dishonoured by the Bank
on presentation the fact shall be reported at once to the tenderer with a demand for payment in
cash. The Government shall not be liable for loss or damages which may possibly occur as a result
of delay in intimating that the cheque has been dishonoured.
Note: The Government may also consider criminal action against the person who has sent the
cheque which has been bounced/dishonoured for want of sufficient balance in his account.
(iii)

When Government dues which are payable by certain fixed dated are paid by cheque, the drawer
shall ensure that the cheque reaches the treasury of the receiving office at the latest on the working
day preceding the date on which the payment is to be made. Cheques received on the last day of
payment of Governement dues shall be refused at the discretion of the officer to whom they are
tendered and those received later will not be accepted.
Receipt of Government Dues by Bank Draft/Banker's Cheques: (2) (i) Bank Draft/Banker's
Cheque shall not be distinguished from cheques for the purpose of these rules.

...................................
1. Substituted vide Cir. No. 24/2007 dated 29.11.2007

16
(ii) A Cheque, Bank Draft /Banker's Cheque tendered in payment of Government dues
accepted under these provisions, is honoured on presentation, payment shall be
deemed to have made if the Cheque/ Bank Draft/Banker's Cheque is handed over to
the Government Bank or to Government servant authorised to receive money on
behalf of the Government, on the date on which it is so handed over;
II -FORM AND CUSTDY OF RECEIPT BOOKS
Rule 45:

Form of Receipts Books: (1) Receipts books in machine numbered form (Form
G.A 55) (General) Form G.A.56 (Education Department) shall be obtained from
the Government Press. The standard form shall be used by all Government
servants receiving money on behalf of the Government unless any special form
of receipt is prescribed by departmental regulations to suit the convenience of
any particular department or office.

(2)

The blank receipt book shall be kept under lock and key in personal custody of the
cashier or the Government Officer authorised to sign the receipt on behalf of the
Government.

(3)

Before a receipt book is brought into use the number of forms contained therein
shall be counted and the result recorded in a conspicious place in the book over
the signature of the Drawing and Disbursing Officer.Counterfoil of used receipt
book shall also be taken in custody of Cashier.

(4)

A proper account of a receipt, issue and balance of the receipt book shall be
kept in Form G.A. The used receipt book shall also be accounted for in this
form.
Grant of Receipt to payer:(1) A Government servant receiving money on behalf
of the Government shall give the payer a receipt.The receipt shall be signed by
the Head of Office or any Gazetted Government servent dully authorised by
him who shall satisfy himself at the time of signing the receipt and initialing its
counerfoil that the amount has been properly enterted in cash book .

Rule46:

Note: Notwithstanding anything contained in the above rule the following

categories of non gazetted Government servant may also sign the receipt to be
given to the payer:(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)

Cashiers who have furnished adequate security.

Office Superintendent.
Accountant/Junior Accountant.
Naib Tehsildar or an Executive Officer of equivalent rank in irrigation,
Revenue, Colonisation Department.
Sub-Inspector of Police.
Nazir of Court.
Excise Inspector/Excise inspector-in-charge of Warehouses and Sales Tax
Inspector in-charge of an outpost.
Circuit House Incharge.
Court Reader who has furnished security.
Tehsil Revenue Accountant in respect of Land Revenue Collections deposited in
the Sub-Treasury in the absence of Tehsildar and Naib Tehsildar.

17
(xi)
(xii)
(xiii)
(xiv)

Mines Foreman.
Forest Nakendars.
Patwaris (For Land Revenue receipts collected by them)
Naib-Tehsildar or other Senior non-gazetted Government servant authorised by
Tehsildar in absence of Tehsildar on tour. subject, however, to proper check by
Tehsildar himself over issue of such receipt in his absence.
Managers of Devasthan Department.

(xv)

Receipt in case of Recovery from Bills: (2) Where money is realised not in cash but
by recovery from a payment made on a bill setting forth full particulars of the
deduction, a receipt may be granted only if specially desired by the payer, the fact of
the recovery having been made by deduction from the bill being clearly recorded on
the receipt.
(3)

All receipts shall be written in figures and in words in the original and such other
copies of challans in form G.A. 57 prescribed in Rule 54 (2) as are required to be
given to the tenderers of money and signed in full over the 'Cash received/received
payment' stamp. Other copies of the challans may, However, be initialed against the
amount already indicated therein over the 'Cash received/Received payment' stamp.

(4)

The acknowledgement on the challan for moneys received, shall be signed by the
authorised officer of the Bank, under his full signatures, only in the original and such
other copies as required to be returned to the tenderer, the acknowledgement in the
other copies being merely initialed by him.

Rule 47: Issue of Duplicates or Copies of Receipts: (1) No Government servant shall issue duplicate
or copies of receipts granted for money received on the allegation that the originals have
been lost. If any necessity arises for such a document a certificate shall be given only
against payment of fee as prescribed by Government from time to time that on a specified
day a certain sum on a certain account was received from a certain person. This prohibition
extends only to the issue of duplicates on the allegation that the originals have been lost,
and does not apply to cases authorised by these rules or by special orders of the
Government in which duplicates have to be prepared and tendered with originals.
(2) The Certificate regarding deposit of money by a certain person on a specified day shall be
issued only after realisation of fee as may be prescribed by the Government from time to
time. Requests for grant of such certificates would be entertained in respect of those
deposits/credits only, receipts of which can be verified both from the copy of challan
preserved in the treasury as well as schedule of receipts. No such certificate need be issued
in respect of deposits which are more than three years old, and the verification of which is
not ppossible from the copies of challans preserved in the Treasury.
III Instructions for Handling Cash.
Rule 48: Accounting of Government Moneys: Save as otherwise expressly provided in these Rules
or in any authorised departmental regulations the following rule shall be observed by all
Government servants who are required to receive and handle cash:(i)
Every Government servant receiving money on behalf of the Government shall maintain
a cash book in form G.A. 48 and a Register of Money Orders, cheques, Drafts, etc.,
received in Form G.A. 51

18
(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

All monetary transactions shall be entered in the cash book as soon as they occur and
attested by the Head of Office in token of check.
Note: The cash book maintained at the warehouses of the Excise Department written by
clerk shall be attested by the District Excise Officer in case the warehouse is situated at
the headquarters of the District Excise Officer, otherwise the cash book shall be attested
by the Excise inspector in charge of the ware house and later checked by the District
Excise officer concerned.
The cash book shall be closed daily and completely checked by junior
Accountant/Accountant and Head of Office with reference to receipt receipted challans
& vouchers & in case where Accountant, Jr. Accountant are not available, by any other
person nominated by the Head of Office other than writer of cash-book. They will also
verify the totals of the cash book including opening & closing balances and initial it as
correct.
An erasure of over-writing of entry once made in the cash book is strictly prohibited. If a
mistake is discovered, it shall be corrected by drawing the pen through the incorrect entry
and inserting the correct one in red ink between the lines. The Head of office shall initial
every such correction and invariably date his initials.
Amount received in the office shall be promptly deposited into Treasury within the
prescribed period as per Treasury Rules. When Government moneys in the custody of a
Government servant are paid into the treasury or the Bank, the Head of office making
such payments shall compare the Treasury Officer's or the Bank's receipt on the challan
with the entry in the cash book before attesting it, and satisfy himself that the amounts
have been actually credited into the treasury or the bank.
Temporary Advances given out of permanent advance or amount drawn on Advance bill
paid to Government servants for meeting petty expenses of office or for purchase of
stores shall be accounted for in cash book by making red ink entries in particulars
column on payment side of the cash book. At the time of adjustment booking of
expenditure, the amount so paid shall be shown in red ink in 'Particulars' column of the
Receipt side and the expenditure will be booked as usual in the amount columns. Such
advances shall form part of cash balances. The Head of office shall ensure that advances
to Government servants are not allowed to remain unaccounted and adjustment and
recovery is done timely.
At the end of the month details of the cash balances in hand shall be worked out and
shown in the Cash Book. Details of temporary advances given to the Government
servant shall also be shown alongwith names of the Government servants and the date of
payment of such advances.
The Government servant signing the Cash Book at the end of the day shall be fully
responsible for the correctness of all entries of the day inclusive of opening balance and
closing balance.

Rule 49: Non- Government Money not be mixed with Government Money: A Government servant who
handles Government money shall not except with the special sanction of the Government be
allowed to handle also in his official capacity money which does not belong to the Government.
Where under any special sanction, a Government servant deals with both Government and nonGovernment money in his officials capacity the Government money shall be kept in a cash box
separate from the non-Government money and the transactions relating to the later shall be
accounted for in a separate set of book and kept entirely out of the Government account.
Rule 50:
Handling of Non-Government Money: Non-Government money received by a Government
servant in his official capacity shall not be kept outside the Public Account of the State. It should
be handled in the following manner:-

19
(i)

The Government servant who is required to handle non-Government money/Fund

should seek permission of concerned Treasury officer through the Head of the
Department for opening a Personal Deposit (P.D.) Account in a particular treasury.
(ii) All non-Government moneys when received shall immediately deposited in the treasury
in The Personal Deposit (P.D.) Account.
(iii) The account of such moneys/Fund shall be kept entirely separate from those of
Government money. For this purpose a seperate cash book shall be maintained in form
G.A. 50.
(iv) All cheques received by post and all money orders shall be immediately entered first in
as Register of Money Orders, Cheques, Drafts, etc., received in Form G.A. 51 and then
entered in the cash book under the initials of the Head of the Office or institution. Entry
of cheque or bank draft shall be made on encashment by bank.
(v) Withdrawals of moneys from the treasury shall be operated by cheques signed by the
officers operating the P.D. Account.
(vi) Payment out of the fund will be made in accordance with the rules or orders governing
the fund.
(vii) for meeting petty expenditure the Head of Office or institution operating the account
can utilise the receipts of the fund for this purpose and in case where the receipts are
insufficient on a particular occasion the officer may obtain moneys an imprest by
cheque.
(viii) The officer operating the fund is personally responsible for accounting of such
transaction .
(ix) The detailed account of such funds will be subject to audit by Accountant
General/Director, Local Fund Audit Department, Rajasthan.
Rule 51:

(ii)
(2)

(i)
(ii)

Verification of Cash Balances: (1) (i) At the end of each month, the Head of office shall
verify the cash balance in the cash book and record a signed and dated certificate to this
effect.
The Head of Office shall also conduct surprise checking once in a month and verify the
cash balance in the cash book and record a signed and dated certificate to this effect.
Verification of cash balances by Accounts Officers posted in the Department and
Officers of 1[Director, Inspection Department], Rajasthan :With a view to ensure that
there are no heavy balances and the funds have been drawn from Treasury only for
immediate payments and amounts received have not been held up but paid into treasury
without any delay surprise checking of cash balances of Head of Department/Offices may
be conducted by :Financial Advisor/Chief Accounts Officer/Senior Accounts Officer/Accounts Officer
and/Assistant Accounts Officers posted in the Departments, and
the Director/Dy. Director (Inspection)/Assistant Accounts Officer/In-charge of internal
check Parties of the office of 1[Director, Inspection Department], Rajasthan.

Rule 52 :

Security Arrangements : The Head of office/Drawing and Disbursing Officer shall

arrange adequate security arrangements for carrying the money to the bank for deposit
and to fetch money from for office use. The employment of peons to fetch or carry money
shall not be permitted. When it is absolutely necessary to employ a class IV servant for
this purpose, a permanent Government servant of proved trust-worthiness shall only be
selected.

Rule 53 :

Custory of Cash : (1) Save as hereinafter provided, Government money not in the custody of a
treasury or the Bank shall be kept in strong treasure chests secured by two locks of different
patterns. All the keys of the same lock shall be kept in the same person's custody, and as a general
rule, the keys of one lock shall be kept apart from the keys of the other lock and in a

.................................................
1.Substituted vide Circular No.11/2005 dated 28.5.2005.

20
different person's custody wherever practicable. The chest shall never be opened unless
both the custodians of the keys are present. When there is a police guard, the Officer-incharge of such guard shall hold the custody of the keys of one of the locks, and he must
always present when the chest is opened and until it is again locked.
(2)
Heads of Departments may authorise a departure from this rule in any individual case in
which either the amount of cash handled by the office, or the extent of insurance
provided by any fidelity guarantee policy taken out by the cashier, or any other special
consideration, may be held to justify the adoption of a simpler and less costly
arrangement without imparting the safety of Government money.
(3)
Keeping of Duplicate Keys : The duplicate keys of Departmental Chests shall be placed
under seal of Head of office in the custody of his next higher authority. A duplicate key
register in form G.A.51 shall be maintained and once a year in each April, the key shall
obtained for examination and returned under his fresh seal to the next higher authorities,
a note being made in the register that they have been found correct.
(4)
Lodging of Departmental Chest in the Treasury : When departmental cash chests are
lodged in the Treasury for safe custody, the keys of such chests shall be kept with the
Drawing & Disbursing Officer who, and not the Treasury Officer, will be responsible for
its contents.
IV Payments into Treasury
Rule 54 : 1[(1) Payments of money into the treasury or bank may be made in cash, by E-Payment,
cheques, bank draft, Banker's cheque and Postal Orders.]
(2) Challan : Subject as otherwise provided in these Rules, or unless the Government in
relation to any particular class of transactions direct otherwise any person paying money
into a treasury or the Bank on Government accounts shall present a challan in Form G.A.
57 showing distinctly the nature of the payment, the person or Government officer on
whose account it is made, and all the information necessary for the preparation of the
receipt to be given in exchange, for the proper account classification of the credit and,
where necessary for its allocation between Government and departments concerned.
Separate challans shall be used for moneys creditable to different head of accounts.
2
[Note:-However, in case of E-Payment, physical challan will not be required. Instead, prescribed
details usually received through physical challan, will be incorporated into a scroll of Epayments which will be provided by the Bank duly authenticated on each page to the
treasury for classification of credit and preparation of accounts of the Government.

Rule 55:
(ii)

Copies of Challans : (i) Except as otherwise provided in these rules, challans shall be
presented in duplicate.
in circumstances other than those specified in rule 56 and when ever the person paying
money is required to tender to the departmental officer concerned a receipted copy of the
challan in support of the amount having been paid into the treasury, the challans shall be
presented in triplicate, the third copy being intended for being submitted to the
departmental officer.

Rule 56 : Signing of Challan by Departmental Officer : When money is paid by a private person
into a treasury located in the same place as the departmental officer concerned with the
payment, the challan shall before presentation to the Bank, Treasury or Bank be signed by
the officer to whose account the money is to be credited. The departmental officer shall
particularly check classification before it is given to the depositor. Such challans shall be
received direct at the Bank without the intervention of Treasury Officer.
Note : Challans may also be signed by non-Gazetted Government servants as may be
authorised by the Government. Presently Excise Inspector, Balotra and Insurance
Assistants are authorised to sign challan for excise revenue and for deposits by the
Panchayat Samiti or local bodies on account of State Insurance, etc.

...................................
1. Substituted vide Cir. No. 24/2007 dated 29.11.2007
2. Inserted vide Cir. No. 24/2007 dated 29.11.2007

21
Rule 57 : Special Form of Challans : Money tendered with special form of challan presented for payment of
Agriculture Income Tax, Income Tax, Sales Tax, Taxes on passengers and Goods, Entertainment
and advertisement Tax, Road Tax, and fees under Rajasthan Motor vehicles Taxation Rules, Lands
and Buildings Tax, Excise dues and stamps Registration fees 1[Revenue/Irrigation dues], 2[Luxury
Tax] or any other dues authorised by the Government shall be received by the Bank direct even
when such challans are not signed by the Departmental Officers.
Note : (i) Printed forms of Challans shall be supplied by the Departmental Officer/Treasury
Officer free of charge.
(ii)

The Heads of Department shall also arrange printed challan containing account classification to
avoid any mis-classification.

V Other Provisions
Rule 58 :

Utilisation of Receipts directly for payments : Except in cases where departure from this rule
has been authorised by the Government, the appropriation of receipts for expenditure is strictly
prohibited.

Rule 59 : Reconciliation with the Treasury : The Head of office/Drawing & Disbursing officer shall arrange
preparation of statement of receipts remitted into treasury in a month and after the end of the
month shall get it reconciled with the schedules of the Treasury in token of correctness of the
amount paid into treasury during the month. The Treasury Officer shall after comparison with its
records return the statement so presented after putting his signatures. In case of discrepancies, if
any, departmental officer shall take necessary action for their rectification.
Rule 60 : Duties of Cashier or any person authorised to receive and handle Money : The Cashier or any
person authorised to receive and handle Government money will be responsible in respect of :(i)

Receipt of money and grant of proper receipt thereof;

(ii)

Accounting in cash book with reference to receipts, receipted challans & vouchers and other
ancillary accounts record and their proper custody and maintenance;

(iii)

To carry money to or bring money from Treasury;

(iv)

Custody and security of cash balance and securities and other Valuables under his charge;

(v)

Custody of bills/vouchers, used and blank receipt books/cheque books, etc.;

(vi)

Payments to various persons as per bills, orders, sanctions, etc., issued by authorised officers and
to ensure that amount is paid to the actual payee and proper acknowledgement taken thereof;

(vii)

Account of service postage stamps and their issue;

(viii)

Maintenance of Bill Transit Register;

(ix)

Adjustment of advances given to Government servants for office expenses, purchase of stores,
etc., and recovery of unspent balances from salary as per these rules; and

(x)

To physically check the cash with reference to closing balance of the cash book daily;

(xi)

Any other duties relating to cash as may be entrusted by Head of Officer/Drawing & Disbursing
Offricer.

................................
1.

2.

Inserted vide Circular No. 1/94 dated 18.1.1994.

Inserted vide Circular No. 27/94 dated 4.6.1994.

22

CHAPTER V
POWERS OF SANCTION
I - Powers of various Authorities in the matter of Sanctioning Expenditure.
Rule 61 : General: The Financial powers of the State Government which have not been delegated to
any other department or authority shall vest in the Finance Department.
Rule 62 : Higher authority to exercise powers of Subordinate Authority: Unless otherwise
provided by any special rule or order it shall be within the competence of higher
authority to exercise the financial powers delegated to another authority subordinate to
it.
Rule 63 : Financial powers in Past Cases : Whenever powers are delegated to any authority under
these rules, that authority shall be deemed to be competent to exercise those powers in
respect of past cases also. The term 'Past Case' means a case which has not been
finalized until the date of the said delegation, although it occurred prior to that date. On
the other hand expenditure already incurred by an authority in excess of its powers shall
be treated as irregular expenditure and shall be regularized by the issue of an ex-post
facto sanction by an authority who was competent to incur the expenditure at the time
when it was actually incurred and not by the authority who becomes competent to incur
it after it has been incurred.
Rule 64:

Powers in case of current charge of another post in addition to his own Post: A
Government servant appointed to perform the current duties of a post in addition to his
own can exercise administrative or financial powers vested in the full fledged
incumbent of the post but unless the Statute, Statutory rules, regulations, etc., otherwise
provide, he cannot exercise statutory powers whether these Powers are derived direct
from an Act of the State Legislature or Parliament or rules, Regulations and Bye-Laws
made under various Articles of the Constitution (e.g. Rajasthan Service Rules,
Classification, Control and Appeal rules, etc.)

II Powers in regard to certain Special Maters.

Rule 65 : Grants of land, assignments of revenue and other concessions, etc. : No department or
authority may, without previous consent of the Finance Department issue any orders
(other than orders in pursuance of general delegations made by or with the approval of
the Finance Department) which:(ii)

involves any grant of land, or assignment of revenue, or concession, grant, lease, or

licence of mineral or forest rights, or right to water, power, or any easement or
privilege in respect of such concessions, or

(iii)

involve any relinquishment of revenue in any way.

Rule 66 :

Writing off of losses : All sanctions to write off shall be communicated to the
Accountant General for scrutiny in each case and for bringing to notice any defect of

system which requires attention.

Rule 67 :

Remission of disallowances by audit and writing off of overpayments made to

Government Servants : The remission of disallowances by audit and writing off of
overpayments made to Government servants shall be in accordance with the delegations
and conditions thereunder.

23
III Communication of Sanctions
Rule 68 :

All financial sanctions and orders issued by a competent authority shall be communicated to
the Accountant General in accordance with the procedure set out below :
Sanction issued by Administrative Department : (i) All financial sanctions and orders if
issued by Administrative Department within its own financial powers shall be communicated
direct to the Accountant General by specifying the powers under which the same has been
issued.
(ii)

(iii)

All other financial sanctions and orders issued by an Administrative Department beyond their
financial powers or on the basis of Cabinet decisions shall be communicated to the Accountant
General after the concurrence of the Finance Department. They shall include a sentence that
sanction/orders have been issued with concurrence of the Finance Department. In case of
relaxation of rules reasons in brief shall be mentioned.
If an order of sanction has been issued with the concurrence of the Comptroller and Auditor
General of India, the fact shall be mentioned in the endorsement to the Accountant General.

(iv)

Sanction issued by Head of Department : Sanctions and orders of Head of Department

issued under delegations shall be communicated to the Accountant General by an authorised
Gazetted officer of his office duly signed by him for the Head of the Department. The
following shall not be endorsed to the Accountant General:-

(a)

Sanctions relating to grant of loans and advances to Government servants;

(b)

Sanctions relating to appointment/promotion/transfer of Government servants;

(c)

All sanctions relating to continuation of temporary posts/abolition of posts;

(d)

Sanction for handing over charge and taking over charge, etc;

(e)

Sanction relating to payments/withdrawals of Insurance and General Provident Fund to

Government servants;

(f)

Sanctions of contingent expenditure incurred under the powers of Regional Officers/Heads of

Offices and

(g)

Other sanctions of routine nature issued by regional Officers/Heads of Offices.

(v)

Orders conveying sanctions to expenditure of a definite amount or upto a specific limit shall
indicate the amount of expenditure sanctioned both in words and figures.

(v)

Sanction of Secret Matters : In cases where documents relating to any sanction or order are
deemed secret, the Accountant General will accept a statement of fact signed by the Secretary
of the Administrative Department.

(vi)

Drafting of Sanction : Orders and letters conveying financial sanctions shall be drafted in
clear and unambiguous terms giving brief but clear details, so as to avoid confusion at a later
stage. The language used shall be concise and incapable of misconstruction and not repetitive.
All legal and statutory documents, drafting of notifications, etc, relating to financial matters
shall be got drafted by the responsible officers having knowledge of the subject.

(vii) Sanction for grant of Pay, etc.: All orders conveying sanctions to the grant of additions to
pay, such as special pay, personal pay, etc., shall contain a brief summary of the reasons for
the grant of such additions to pay so as to enable the Accountant general to see that it is
correctly termed as special pay, personal pay, etc., as the case may be. The reasons for

the grant of such additions to pay may be communicated confidentially to the

Accountant

24
General where it is not considered desirable to convey the same in an open order. A similar
procedure shall also be followed in all cases in which the rules require that the reasons for the
grant of special concessions or allowance shall be recorded.
(viii)

Indication of source of Funds : All proposals for sanctions to expenditure shall distinctly
state whether provision of funds exists in the budget estimates and whether funds can be found
by reappropriation.
All sanctions issued shall indicate the fact of provisions of funds either already available or
funds being communicated in the budget of the year and the accounts classification to which
the expenditure will be accounted for. In case of sanction where funds are yet to be
communicated and the expenditure has to be incurred, the words 'Subject to funds being
communicated in the budget of the year' shall be added.

Rule 69:

Sanctions to grant of land and alienation of the Land Revenue: Sanction accorded by
competent authority to grants of land and alienation of land revenue, other than those in
which assignments of land revenue, are treated as cash payment, shall be communicated to the
Accountant General in a consolidated monthly return giving the necessary details to enable
him to audit the sanctions accorded.
IV Date of effect of sanction

Rule 70 :

Sanctions when Effective : (1) All rules, sanctions or orders, letters, telegrams shall come
into force from the date of issue unless any other date from which they shall come into force is
specified therein.
(2) Date of creation to be indicated in sanctions of Temporary Posts : Orders sanctioning the
creation of a temporary post shall in addition to the sanctioned duration of the temporary post,
invariable specify the date from which it is created, whether it be the date of entertainment or
otherwise.
V Retrospective Sanction

Rule 71 :

(1) Retrospective effect shall not be given by competent authorities to sanctions relating to
revision of pay or grant of concessions to Government servants except in very special
circumstances without the previous consent of the Finance Department.
(2) Retrospective sanction to Revision of Pay, etc. : Retrospective effect to financial proposals
relating to revision of pay or grant of concessions to Government servants forever three years
shall not be given. In case effect is given for a longer period the reasons for relaxing this
principle will be recorded on the file and in the sanctions also.
(3) Creation of posts Retrospectively : The authorities competent to create posts shall ordinarily
not resort to their creation retrospectively. The Appointing authorities should also avoid
making appointments against posts in anticipation of their creation. In very exceptional
circumstances (which shall be recorded in writing) the creation of posts with retrospective
effect shall be resorted to with prior concurrence of Finance Department. This does not,
however, apply to the orders of extension/concurrence of the existing posts created by the
competent authorities.
VI Lapse of sanction

Rule 72 :

A sanction for any fresh charge shall unless it is specifically renewed, lapse, if no payment in
whose or in part has been made during a period of twelve months from the date of issue of
sanction. Provided that :-

25
(i) When the period of currency of the sanction is specified in the sanction itself it shall lapse on
the expiry of such periods; or
(ii)

there is a specific provision in a sanction that the expenditure would be met from the
budget provision of a specified financial year, it shall lapse at the close of that financial year;
or

When

(iii) In the case of purchase of stores, a sanction shall not lapse if tenders have been accepted (in
case of local or direct purchase of stores) or orders have been placed against the rate contracts
approved by Central Stores Purchase Organisation (C.S.P.O.) or the Director General of
Supply and Disposals (D.G.S.& D.) or in cases where it is not necessary to invite tenders,
sanction issued within the period of one year of the date of issue of that sanction, even if the
actual payment in whole or in part has not been made during the said period.
Fresh sanction not necessary :
(iv) In cases, excepting those referred to in clause (ii) of above proviso of Rule 72, in which
payment in part has been made within a period of twelve months from the date of issue of the
sanction, the subsequent payment of the balance may, subject to the existence of budget
provisions, be made without a fresh expenditure sanction. The bill for the subsequent
payment, besides containing a reference to the expenditure sanction, should also contain
reference to the number and date of the voucher under which the first payment was made.
Explanation : The provisions in this rule are of general nature and apply to all sanctions in
respect of any expenditure including grant-in-aid, etc.
Rule 73 :

Notwithstanding anything contained in Rule 72, a sanction in respect of an addition to a

permanent establishment, made from year to year under a general scheme sanctioned by a
competent authority, or in respect of an allowance sanctioned for a post or for a class of
Government servants, but not drawn by them shall not lapse.

-------

26
1

[CHAPTER-VI

I-Payments - General Instructions

Rule 74 : Presentation of Claims :
(A) Claims for Payments : Claims against Government may be related to personal claims of Government
servants, contingent expenditure, miscellaneous expenditure, refunds, grant-in-aid, stores, Works, Tools and
plant and payment of loans and advances.
These payments on Government account may be made out of permanent advance or through Cheques
issued against the bills presented to the Treasury in physical form as well as electronic form and encashed by the
DDO through Bank draft, Bankers Cheque, Money orders, credit note, ECS, bank transfer as per procedure,
instructions and conditions specified in these rules.
2

[All types of Government payments shall not be made in cash except Imprest, Secret Service Fund,
Pension schemes of Social Justice Empowerment Department, Scholarships and Transport voucher in
Education Department, where bank and post office facility is not available.]
(1) Passing of Bills in Treasury : After receiving bills from DDOs, every bill shall be allotted a token number
with date through Treasury Computer System, thereafter the bills shall be examined by the auditor/accountant
concerned and if it is found appropriate as per check list (Rule 60(2) of Treasury Rule) and other prescribed
rules and instructions the bill shall be passed and entered in Treasury Warrant Register and computer and then
the bill shall be authenticated in computer by the accountant for payment and shall be submitted to T.O./A.T.O.
for final authentication in Treasury Computer System and Treasury Warrant Register as per rules.
(2) Issuance of Cheques : After passing a bill, Treasury will issue a Cheque against it and the Cheque will be
given to the DDO. The bills passed for payment will be retained by the Treasury/Sub-Treasury.
(3) Definition of Cheque : A Cheque is an instrument written on a bank authorized for Government
transactions signed by delegated signatory instructing the bank to pay that sum to the payee or authorised
person.
(4) (i) Format of Cheque :
jktLFkku ljdkj GOVERNMENT OF RAJASTHAN
pSd tkjh gksus ds fnukad ls 30 fnu rd oS/k
VALID FOR 30 DAYS FROM THE DATE OF ISSUE.
(Cheque Issueing Treasury)
dks"kky; ------------------------------- TREASURY ------------------------------------Date/fnukad-----------------------------------PAY TO ..dks ;k vknskkuqlkj OR ORDER :Ik;s
RUPEES................
..vnk djsa(Bank Branch Name)
-------------- :i;s ls de
UNDER Rs..........
dks"kkf/kdkjh @ mi dks"kkf/kdkjh
------------------------------TREASURY OFFICER / SUB TREASURY OFFICER
.........................................

(CHEQUE NUMBER) (CITY/BANK/BRANCH CODE)

(4)(ii) Supply of Cheques to treasuries : All Cheques will be got printed by Director,
Treasuries & Accounts from Govt. Security Press. Adequate stock of printed Cheque Book
required for supply to the treasuries shall be kept by the DTA. Supplies will be obtained
periodically (quarterly) by the treasuries as per their requirement.
-----------------------------------------------------------1. Chapter VI substituted vide Circular No. 1/2010 dated 1.2.2010.
2. Added vide Circular No. 13/2010 dated 4.6.2010

27
(1)
(2)
(3)

Annual bank/branchwise demand of Cheques shall be sent by the Treasury officer to the DTA in the
month of December in the prescribed demand note.
It shall be the responsibility of Treasury Officer to obtain the annual Demand of Cheques from all the
Sub-treasuries falling under his jurisdiction.
Immediately after the received Cheques have been examined carefully, the number of Cheques in each
roll shall also be counted.

(5) Security of Cheques :

(i)

All the Cheque rolls received from the DTA shall carefully be kept in the Double Lock of Treasury/ SubTreasury.

(ii)

When a Cheque is taken out for issuing, special care shall be taken to ascertain by examination of
its printed number, MICR Code, Bank Branchs Name that it was actually taken from the roll
notified and in use.

(iii)

Separate Cheques will be used for each bank branch or Sub- Treasury. Cheque rolls obtained for use
on a particular bank shall not be drawn on other Bank/Sub-Treasury.

(iv)

Treasury Officer shall notify to the bank upon which he issues the cheque number of each Cheque
which from time to time are being used.

(v)

Cheque rolls will be issued daily to the Cheque writer by the Officer incharge who will not be lower
than the post of the A.T.O. in Treasury and Sub-Treasury. The Cheque writer shall maintain complete
record of issued Cheques, passed Cheques, cancelled Cheques, spoiled or lost Cheques on daily basis.
The Cheque writer in the presence of Officer incharge shall keep the remaining Cheques in the single
lock at the end of the day.

(6) Validity of Cheques : Cheques shall be payable within 30 days after the date of issue. For the cheques
being issued in the month of March, the validity will be 30 days from the date of issue of Cheque or last
working day of March whichever is earlier.
(7) Precaution in writing of Cheques : General Instruction :
(i) In all Cheques a sum in little excess of the payable amount, shall be mentioned in words in the given
column, for example for rupees 20/- shall be mentioned under rupees thirty only. The amount shall be written
in the manner prescribed for bills in clause (3) of rule 80 GF&AR and abbreviations such as eleven hundred for
one thousand one hundred shall not be used.
(ii) All corrections and alterations in a Cheque shall be attested by the issuing authority,.
(iii) The Treasury will issue one Cheque against one bill submitted by the DDO. The Cheque will be issued
with the Code number and designation of the DDO.
(iv) Entry of Token number, bill number, date, Auditor number, warrant number and Cheque number will
be printed on Cheque through Treasury computer system.
(8) Payment to the third party :
If the DDO issues an advice in form G.A. 106 to the Treasury, giving full particulars of the payment and
payee, then the Cheque may be issued in favour of third party. The Cheque shall be collected by the DDO and if
it is not encashed by the party concerned, DDO will be responsible for intimation of cancellation of that
particular Cheque to the Treasury/Sub Treasury .
(9) Cancellation of Cheques :
(1) If payment is not received in the validity period, the Cheques will be treated as cancelled for payment
and DDO shall send the cheque to issuing treasury for cancellation. The payment order written on the bill by
Treasury/Sub-Treasury will also be cancelled, bill will be returned to the DDO.
(2) If the DDO re-submits the bill with genuine reasons in writing to Treasury/Sub-Treasury for
revalidation, TO/STO will examine the reasons and re-validate the claim and a fresh Cheque will be issued.
(3) Cheques can be cancelled by Treasury/ Sub-Treasury on written request of DDO.
(4) Treasury/Sub-Treasury will not issue Cheque for payment of bills which are to be paid through ECS.

28
(5) When it is necessary to cancel a Cheque, the cancellation shall be recorded in the Cancellation Register
and the Cheque shall be destroyed as per procedure laid down for weeding of Treasury record. If the Cheque to
be cancelled is not in the possession of the Treasury, the Treasury officer shall promptly inform the bank to
stop payment of the Cheque.
(6) Treasury shall intimate the bank with a list of cancelled Cheques once day a month.
(7) Cancellation of Cheque shall also be recorded in Ty-3 and Ty-4.
(8) Treasury shall maintain complete record of issued Cheques, encashed Cheques, non-encashed Cheques,
cancelled Cheques, spoiled Cheques in prescribed register.
(B) Payment through E.C.S. :
(i) Salary payments can be made through electronic Clearing System. If an employee / employees of an
office opt for ECS, he/they will have to submit a mandate to the DDO duly authorized by the bank branch
concerned.
(ii) It is not mandatory for the employees to open bank account with one bank. Saving Bank accounts can
be opened in any bank branch of the City.
(iii) DDO will collect the mandate forms and Submit to the sponsor bank in the prescribed form for ECS.
DDO shall also provide the data base for ECS to the sponsor bank and Treasury.
(iv) Sponsor bank is the Bank who is authorized for Govt. transaction and from where the DDO is
authorized by the Treasury/Sub Treasury to draw payments.
(v) The DDO shall have to Submit duly authenticated soft copy of salary bill to the Treasury before 20th of
every month. Treasury will provide hard copy to DDO and DDO will submit the salary bills (hard copy) to
Treasury duly discharged for payment.
(vi) DDO code, Budget Head, Bill No. Date, Auditor code, warrant No., Gross and Net Amount of Bill
will be provided on payment authority issued by TO/STO in hard copy to the Bank and DDO.
(vii) The hard copy of payment Advice provided to the Bank by Treasury will be given back alongwith
daily payment scroll. On the basis of payment scroll and payment Advice, treasury will prepare daily Account.
(viii) Salary bills for payment through ECS will be presented in to Treasury 10 days before the last
working day of the month.
Rule 75 : Definition of bill : Bill is a statement of claims against the Government containing details of the
nature and amount of the claim either in gross or by items and includes such a statement presented in the form of
a simple receipt.
Rule 76 : Signature and Countersignature on Bills :
(1) Unless the Government have expressly authorized in the case of any specified office, no payment may be
made on a bill unless signed by the Drawing and Disbursing Officer. Bills having signature by a mark, seal or
stamp shall not be entertained.
(2) Bills requiring countersignature should not be presented at Treasury before such countersignature has been
obtained
Rule 77 : Specimen Signature : The Head of Office/Drawing and Disbursing Officer/ Regional Officer/Head
of Department or any authority authorized to draw Cheques or sign or counter signature bills shall send a
specimen of his signature in the following form to the Treasury and the Bank through his higher officer or other
officer whose specimen signatures are already with the Treasury and the Bank. When such an officer hands over
charge of his office to another officer, he shall likewise send a specimen of the signature of the relieving officer
to the Treasury/Bank.

FORM OF SPECIMEN SIGNATURE

Name of Department/Office--------------------------------Specimen Signature of Shri--------------------------------Designation---------------------------------------------------Specimen Signature
Signature of the Relieving officer or higher officer with
designation
1. ---------------------------------------------------2. ---------------------------------------------------3. ---------------------------------------------------Date-----------------------------------------------------The form shall be pasted by the Treasury Officer and the Bank Manager in a separate file under their personal
custody as per Treasury Rules.

29
Rule 78 : Requirements at the time of creation of a New Office : (1) When a new office is established, the
Heads of Department shall ensure that following documents have been sent to the Treasury Officer(s) and Bank
concerned, so as to enable the Treasury Officer and Bank to authorise payments :(i)

A copy of the sanction issued by the Government for creation of new office(s) specifying therein the
number of posts of various designation;

(ii)

Copy of order declaring Heads of Office under rule 3 of these rules; and

(iii)

Attested specimen signature of first Head of Office by the Controlling authority or by another Drawing
and Disbursing officer whose signature are available in treasury and Bank.

(2) In the case of more than one treasuries are working at a place Treasury will be allotted by the finance deptt.
to the newly created office.
Rule 79 : Preparation and form of bills : The following instructions with regard to the preparation and form
of bills shall be observed as under :
(1) A bill presented at the Treasury as a claim for the payment of any amount by the Government shall
contain particulars of :
(i) The nature of the claims;
(ii) The amount claimed;
(iii) The period to which the claim relates if it arises periodically e.g. a claim for pay and fixed allowances;
(iv) The orders sanctioning the charge, if it was incurred under special orders, copies to be certified by a
Gazetted Officer;
(v) The authority for any deductions made in the bill;
(vi) Complete accounts classification i.e. the major head, minor head, Sub-head and the detailed head,
voted or charged, plan or non-plan or C.S.S. to which the charge is debitable;
(vii) In case of adjustments between departments, names of the department alongwith accounts heads to
which charges are to be debited and receipts credited;
(viii) The nature of recoveries from the pay and allowances of Government servants under each head
supported by schedules showing full particulars of recoveries; and
(ix) Appropriations, wherever necessary.
(2) (i) Printed form of bills preferably be used Photo stat, typed, cyclostyled form may be used in case printed
forms are not available.
(ii) Suppliers' bills shall be in duplicate. The duplicate copy shall be a carbon copy of the original.
(iii) In case of medical reimbursement and T.A. claims, essentiality certificates and T.A. Bill shall be
submitted with an extra copy.
(iv) The original bill shall only be accepted by the Treasury.
(3) All Bills shall be filled in and signed in ink or by ball pen by the Drawing and Disbursing Officer. The
amount of each bill shall, be written in words as well as in figures. The word only shall be inserted after the
number of whole rupees and care shall be taken to leave no space for interpolation as in the following example:
Rupees twenty-six only.
(4) (i) All corrections and alterations in the bill shall be attested by the dated signature of the Drawing and
Disbursing Officer, as many time, as such corrections and alterations are made.
(ii) Erasures and overwriting in any bills are absolutely forbidden and shall be avoided; if any corrections are
necessary, the incorrect entry shall be cancelled neatly in red ink and the correct entry inserted. Each such
correction, or any interpolation deemed necessary, shall be authenticated by the Drawing and Disbursing
Officer by his dated signatures against each such correction.
(5) Charges against two or more major heads of account shall not be included in one bill. This rule does not
apply to the allowances of a Government servant drawn with pay which can be drawn in single bill.
(6) Original Bill/Photo copy of Bill/Duplicate Bill affixed with the facsimile signature of the authorized officer
presented by Telecommunication Department, P.H.E.D., R.S.E.B.forming Sub-vouchers of the contingent bills
may be accepted for payment, if otherwise in order.

30
(7) When any kind of bill is required in duplicate or triplicate, only one copy shall be signed or countersigned in
full, the other copy or copies being initialed.
Rule 80 : Payment through Messenger :
(1) When the payee sends a messenger to receive payment on a Cheque, he shall be required to produce a letter
of authority, the signature of the messenger, shall also be taken on the Cheque as a proof of the messenger
having actually received the money on behalf of the payee.
(2) Dates of payment shall when possible be noted by the payees in their acknowledgements in Sub-vouchers,
acquittances rolls, etc. If for any reason such as illiteracy or the presentation of receipts in anticipation of
payment, it is not possible for the payee to note dates of payment, the dates of actual payment shall be noted by
Drawing and Disbursing Officer on the documents under his initials, either separately for each payment or by
groups, as may be found convenient.
(3) When the Drawing and Disbursing Officer desires to encash a Cheque issued in his favour through a
messenger who is an employee of the office, he shall invariably record a separate and clear authority in the
following manner to receive payment on his behalf on the body of the Cheque;
"Pay to .............................(designation) whose specimen signature is .hereby attested".
Signature of the messenger
Signature of the Drawing & Disbursing Officer

The above procedure shall also be followed when payment has to be made to a firm or private party
by endorsing the Cheque in his name.
(4) In non-banking Treasury in which the endorsement on a Cheque is unauthorised, incomplete or otherwise
irregular, the Cheque will not be paid by the Treasury Officer.
(5) When the payment is desired wholly or partly by a Bank draft, a formal application for the draft shall
accompany the Cheque and the manner in which payment is desired shall also be indicated in the drawer's
receipt on the Cheque.
(6) For avoiding cash handling, cheque may be drawn in favour of Post Office.
Note:- A register of Payments made by Money orders, bank drafts shall be kept in Form G.A. 103.

Rule 81 : Payment on Identity Card: The Banks will make payment of Government
Cheques to the department/offices only on production of identity card by the cashier in form
appended with this rule. The identity cards shall be stored by the Treasury Officers and he
shall issue the same to the Head of Department/ Office. The Head of the Department/ Office
shall intimate the name of the cashier/ and one link cashier to the Treasury Officer and send
their photos in triplicate. The photos of cashier/ link cashier will bear signature of the person
concerned on left upper corner of the photo duly attested by the Head of Office on the right
lower corner of the photo. The Treasury Officer on receipt of the three copies of photo, paste
one copy on the identity card and fill up the details. He will attest the photo on the right hand
corner partly on the photo and partly on the identity card. He will also affix facsimile stamp
of the Treasury at the left hand corner, which should be partly on the photo and partly on the
card. He will forward the second copy of the photo, after putting his signature on the righthand corner, to the Bank and keep the third copy of the photo in the guard file for the record.
In case of change of the cashier/link cashier, the Drawing and Disbursing Officer will obtain
the identity card back and send the same to the Treasury Officer along with the details of the
new cashier/link cashier alongwith photographs in triplicate. The Treasury Officer will
prepare another identity card in such cases and obtain the old photo back from the Bank and
cancel the same and keep it in his record. The specimen photo in the card shall be replaced by
the new one and kept on record. No payment shall be made to person other than the holder of
such an identity card.

31

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

IDENTITY CARD FOR BANKING TREASURY

GOVERNMENT OF RAJASTHAN
IDENTITY CARD
Name of Department

Name of District Treasury

Name of Government employee

Designation

Name of the Department/Office where employed

Personal identity, if any

Date of birth

Period for which this identity card has been issued (The

period should not exceed by three years)

Date of renewal

S.No.

District Treasury/Sub-Treasurys Name

PHOTO
Signature of the Govt. Employee

Counter Signature of District Treasury

Officer
Signature of the Drawing & Disbursing
Officer.

Stamp of the Treasury

DIRECTIONS
1. This identity card shall be used only by the cashier/link cashier who takes payment
from the Bank.
2. This identity card shall be shown when so desired.
3. This identity card shall be returned back at the time of retirement/transfer on new post/
resignation/ suspension or termination of service.
4. This identity card shall never be mis-used.
5. This identity card shall be kept very carefully and in the case of its being lost, the
information shall be given at once to the concerned Treasury Office/Bank.
Note : (i) After receiving passed Cheques from Treasury/ DDO will submit them to bank
with prescribed endorsement slip or other documents as desired by the bank.
Rule 82 : Rounding off of Government Transactions :
(1) Government transactions in respect of revenue and expenditure or book
adjustments involving fraction of a rupee shall be brought into accounts by rounding off to
the nearest rupee, fractions of 50 paise and above to be rounded off to the next higher rupee
and fractions of less than 50 paise to be ignored other than service tax on State Insurance
premium.
(2) The following are the guidelines to implement above rule :(a) Rounding off Personal claims of Government Servants :(i) All entitlements due to a Government servant such as pay, dearness allowance, house
rent allowance, city compensatory allowance, etc., and all inner column deductions from
salary bills shall be rounded off to the nearest whole rupee. In case of deductions of life
insurance premium of L.I.C. the individual amount of premium shall be recorded in the
inner column of the schedule of deductions.

32
In these cases where Government servant has more than one policy, the rounding off
shall be done only of the total of insurance premium indicated in the schedule of deductions
and not that of individual premium.
(ii) In the case of Traveling allowance/Medical claims, the Rounding off shall be done only
at the last stage and not in respect of each item. For example, railway fare, mileage and daily
allowance, etc.
(iii) In case of service tax on State Insurance premium the amount shall not be rounded off.
It shall be computed on Actual basis.
(iv)Recovery of interest on loans and advances shall be made in whole rupee.
(b) Rounding off of other Transactions :(i) Sums representing dues/amounts fixed by or under any law shall be rounded off to the
next higher rupee.
(ii) All petty local purchases, repairs, etc., out of permanent advance which are accounted
for in Cash Book shall be in whole rupee. The suppliers should be persuaded to co-operate in
rounding off whole rupee on each occasion.
(c) Rounding off of transactions between Government and Local Bodies :off shall be done as per Rule 276 of Chapter XVI of these rules.

Rounding

Rule 83 : Bill Register : All bills before sending them to the Treasury for payment shall be
assigned a number by entering them in a Bill Register to be maintained in Form G.A. 59.
Rule 84 : Presentation of Claims :
(i) Save as hereinafter provided, bills or claims presented to Drawing and Disbursing Officer
and all Cheques tendered at the Treasury shall be duly receipted for payments and stamped
where necessary and accompanied by a slip in Form G.A. 23 (former GA 18) Receipts duly
stamped, where necessary, for all other payments made on bills shall be given at the time of
payment. At places where the cash business of the Treasury is conducted by the Bank, this
rule shall apply Subject to the rules governing the working of Bank treasuries.
The supplier's bills presented in the office need not be accompanied by receipt given
in advance of actual payment.
(ii) Bill transit Register :
(1) The Head of Office shall maintain a Bill Transit Register in Form G.A. 24 (form GA 59A). All Bills shall be presented at Treasury through this register. The Register shall be
reviewed bi-weekly by a Gazetted Officer and the result of review recorded therein.
(2) When the DDO receives cheques from Treasury against the presented bills, he shall
enter Cheque No. and date in the bill transit resister in remarks column in GA 24 (former GA
59A).
(3) All Cheques passed by the Treasury shall be entered with number and date in the register
of watching encashment of Cheques in form G.A.-25 (former GA 173) before these are sent
to the bank for payments.
(4) When a person not in the Government employment claims payment for work done,
service rendered, or articles supplied, such claims shall, unless there are express orders of the
Government to the contrary, be submitted through the Head of the Department or other
responsible Government servant under whose immediate order the service was done or
articles supplied for which payment is demanded.

33
(5) Unless in any case the sanctioning authority directs otherwise, all bills for grant-in-aid,
contributions, etc., to local bodies religious and other non-government bodies or persons
shall be presented for payment either through some responsible Government servant or after
these have been countersigned by him to the concerning institutions. Transit Register for
presentation
of claim toTreasury is also applicable for
such institutions after
countersignature of the concerned.
Rule 85 : Stamps for Receipts :
(1) Receipts for all sums exceeding (Rs. 5000/-) must be stamped unless they are exempt
from stamp duty in accordance with provisions of Stamps Act as applicable to Rajasthan
as under :(a)
Receipts given by or on behalf of Government.
(b)
Receipts for any payment of money without consideration such a receipts for
grants-in-aid bills, etc.,
(c)
Money paid to a Government servant for Department purchases;
(d)
Cheques drawn by Public Works Department and Forest
Department;
(e)
Receipts endorsed by payees on Postal Money Orders;
(f)
Receipts given for payment of interest on Government of India Promissory
Notes;
(g)
Receipts given by a worker on a famine relief work in respect of sums
exceeding (Rs. 5000/-) paid to him on account of the wages of relief workers;
(h)
Payment of salary and allowances etc. of Gazetted Officer credited to the
Bank Account of the Concerned Officer.
Note:- In order to avoid objection and loss of revenue Treasury Officers
should pass bills only when the bills are properly receipted and
stamped in cases payments exceed (Rs. 5000/-).
(2)

The limit of (Rs. 5000/-) upto which a receipt is not required to be stamped, shall be
applied to the net amount payable on a bill and not the gross claim preferred therein,
Bills exceeding (Rs. 5000/-) shall be passed by the Treasury Officer only when the
same are properly receipted and stamped as required under the Law/Rules.

(3)

Cash memos shall contain an acknowledgement of the receipt of money from the
person named therein. It will be necessary to get stamps affixed when the amount
exceeds (Rs. 5000/-).

Rule 86 : Payment at Sub-Treasury : Except as expressly provided in these Rules, or

otherwise specially ordered by the Finance Department, no bill or Cheque may be presented
at a Sub-Treasury without being first submitted to, and the payment directed by, the Treasury
Officer :
Provided that where under the provisions of these Rules or under any special order of
the Finance Department, a Sub-Treasury is permitted to cash bills or Cheques without orders
of the Treasury Officer, the payment to such bills or Cheques shall be made without first
submitted to and payment directed by the Treasury Officer.
Rule 87 : Duplicates and Copies of Bill, etc. : Duplicates or copies of a bill or other
documents for the payment of money which has already been paid, shall not be issued on the
ground that the originals have been lost. If any necessity arises for such a document, a
certificate may be given that on a specified day a certain sum was paid to a certain person.
This prohibition extends only to the issue of duplicates on the ground that the originals have
been lost and does not apply to cases where duplicates have to be prepared and tendered with
the originals under any rule or order.

34
Rule 88 : Loss of bills and presentation of duplicate bills :
(1) In case of a bill, which has been signed by the Drawing & Disbursing Officer, is lost
before payment, the Drawing and Disbursing Officer shall obtain Non-Payment Certificate
from the Treasury Officer in the proforma given below, irrespective of whether the bill was
passed or not by the Treasury before signing a duplicate bill. The duplicate bill shall bear
distinctly on its face the word 'Duplicate' written in red ink. The Treasury Officer on receipt
of such requisition from any Drawing and Disbursing Officer, shall after due verification
from his record, issue Non-Payment Certificate in the following proforma :
Non-Payment Certificate from Bank
"Certified that bill No.....................dated...............for Rs....... (Rupees ............................)
reported by (Drawing and Disbursing Officer) to have been drawn by him on this Treasury
and passed by the Treasury on ........ vide Warrant Register No................. debitable to
Head................ has neither been paid nor will be paid if presented hereafter. "
In case of bill/cash memos lost before submission, the Drawing & Disbursing Officer
shall obtain non-payment certificate from the Bank in the following Performa. The duplicate
bill/cash-memo shall bear distinctly on its face the word "Duplicate" written in red ink. The
DDO after verification from his record will pass the claim.
(Indemnity Bond)
(In respect of claims supported by duplicate bill/cashmemos)
I/We.................................hereby certify that the original bills/cashmemos detailed below have
been lost before submission to the Drawing & Disbursing Officer.
1.
2.
3.
4.
While
submitting
the
claim
alongwith
duplicate
bills/
cashmemos,
I...............................(Designation)................ Deptt./Office)......................... hereby declare that
I have not drawn the amount of above bills/cashmemos previously and if found so I shall be
liable to any punishment which is deemed proper. I shall not prefer the claim if the original
bills/cashmemos are found later on.
Witness :
Signature of the claimant
(Designation (In case of Govt. Servants)
Rule 89 : Certificate in lieu or Vouchers of Payee's Receipts : Certificate of Payments
(1) In case where it is not possible or expedient to support a payment by a voucher or by the
payee's receipt like loss of bill, receipt, etc., a certificate of payment as given below duly
signed by Drawing and Disbursing Officer shall be placed on record, in the office and where
necessary submitted to the Accountant General:
CERTIFICATE OF PAYMENT
"It is certified that a sum of Rs...........................(in words) Rs. (---------) drawn vide
Cheque No./Treasury Voucher No. ..................... Dated .......... for payment to
M/s............................... on account of ......................has actually been paid to
.............................on......................... by cash/through Cheque/Bank Draft No.............
Dated.............."

35
(2) In cases where vouchers or payee's receipts cannot be obtained due to amount being petty
and payee's being illiterate, etc., similar action as in clause (1) above may be taken to treat as
voucher in support of payment Petty contingent charges shall be paid on Form G.A. 107.
(3) In the case of articles received by value payable post, the value payable cover, together
with the invoice or bill showing the details of the items paid, for, shall be accepted as a
voucher. The Drawing and Disbursing Officer should endorse a note on the cover to the
effect that the payment was made through the post office and this also covers charges for the
money order commission.
(4) A certified copy marked (Duplicate) of a receipted voucher may be retained by the
Drawing and Disbursing Officer, should this be ncessary to complete the record of his office,
but the payee shall not be required to sign such a copy or give a duplicate acknowledgement
of the payment.
II - TIME BARRED CLAIMS - PRE CHECK
Rule 90 : Time-barred Claims : (1) Any claim of pay and allowances, traveling allowances,
medical charges, contingent expenditure, grant-in-aid, scholarship, etc., except those of
pension, interest on Government securities or any other class of payment which are governed
by special rules or orders of the Government against the Government shall be preferred in
the Treasury within two years of their becoming due. In cases they are not preferred within
two years of their becoming due, the claims shall be treated as time-barred and shall not be
presented without the sanction of the competent authority.
(2) The Head of Office responsible to ensure that all claims are presented within two years of
their becoming payable.
Note:- This rule does not apply to claims of Rs. 2000/- or less which are preferred
within three years of becoming due subject to the condition that claims
preferred on one occasion shall not be split to bring the amount within its
purview.
(3) All petty claims against Government of an amount upto Rs. 100/- for more than 3 years
old where the delay in submission is not adequately explained shall be rejected forthwith.
Rule 91 : Pre-check : All time-barred claims shall be sanctioned and paid only after precheck by the Heads of Office/Regional Officer/Head of Department, with due consideration
to the provisions contained in the manner prescribed in the Delegations of Financial powers.
Rule 92 : Requirements for Pre-Check : All time-barred claims shall be supported by :
(i) a certificate from the Head of Office that on the basis of available records, payment of
the claim has not been made before;
(ii) a certificate from the claimant concerned stating in clear terms that he has not drawn the
amount of the claim previously; and
(iii) an indemnity bond in the following form duly stamped and executed by the claimant
concerned undertaking to refund overpayment of the same if detected on.
FORM OF INDEMNITY BOND
We/I...................of M/s......................./of....................... hereby promise to refund to the Government of
Rajasthan any amount which may here-in-after be found to have been paid to us/me in excess in respect of
our/my claims for Rs..................Bill No.(nature of claims)...............dated......... for Rs................. for the period
from ....................to ............ which has been drawn by .........................(Name of the Drawing & Disbursing
Officer).
Signature of the claimant
Designation (in case of Government servant)

36
Rule 93 : Reckoning of time limits for Pre-check :
The time limits prescribed in Rule 90 shall be reckoned from the date on which the charge
becomes payable as under :
(1)(i) Grant-in-aid, Scholarship, Stipends, refunds of revenue /deposit and other claims, from
the date of sanction.
(ii) Contingent claims. From the 1st of the following month in which the claim is presented
to the Drawing & Disbursing Officer.
(2) In cases where claims have once been presented to the Treasury but in consequence of
some objection taken by the Treasury, the payment has been delayed, the Treasury Officer
will not refuse to pay such claims if the objection is settled.
Rule 94 : Time barred claims under Limitation Act : Claims against Government which
are time-barred under the provisions of section 3 read with the schedule of the Limitation
Act, 1963 (No.36 of 1963) or under any other provisions of law relating to limitation shall not
ordinarily be entertained. Any payment arising out of such claims shall not be made without
prior sanction of the Competent Authority.
III - CHEQUES
Rule 95 : Authority to draw Cheques : Save as expressly provided in these rules, no person
is authorised to draw on a Government Bank by means of cheques without special orders of
the Government/Accountant General as the case may be.
Rule 96 : Supply of Cheque Book by Treasury :
(1) Subject as hereinafter provided in this rule, Cheque book shall be supplied by the district
Treasury to the Drawing and Disbursing Officer concerned.
(2) The Treasury Officer shall supply a Cheque book only on receipt of the printed
requisition form which is inserted in each book towards the end, duly signed by the
Government servant authorized to draw on the Treasury.
Rule 97 : Separate Cheque book for each Bank/Treasury :
(1)
A separate Cheque book shall be used for each bank or Sub-Treasury, Cheque from
books obtained for use on a particular Bank/Sub-Treasury shall not be drawn on other
Bank/Sub-Treasury.
(2)
The number of each Cheque book issued from time to time and the number of Cheque
it contained together with full particulars of Drawing and Disbursing Officer shall be
intimated by the Treasury Officer simultaneously to the Bank/Sub-Treasury concerned.
Rule 98 : Intimation in Bank/Sub-Treasury : The Drawing and Disbursing Officer shall
notify to the Bank/Sub-Treasury upon which he draws the number of each Cheque book
which from time to time he brings into use and the number of Cheques it contains.
Rule 99 : Examination of Cheque Book : Cheque books shall, on receipt, be carefully
examined by the Drawing and Disbursing Officer who shall count the number of forms
contained in each and record a certificate of count on the flyleaf.
Rule 100 : Custody of Cheque Book : Cheque books shall be kept under lock and key in the
personal custody of the Drawing and Disbursing Officer who, when relieved, shall take a
receipt for the exact number of Cheques made over to the Relieving Officer.

37
Rule 101 : Precaution in writing Cheques :
(1) All Cheques shall have written across them in words to the type a sum a little in excess
of that for which they are granted for example for rupees 20/- but less than thirty, under
rupees thirty only. The amount shall be written in the manner prescribed for bills in clause (3)
of rule 80 GF&AR and abbreviations such as eleven hundred for one thousand one hundred
shall not be used.
(2) In drawing or encashing a Cheque it shoud be remembered that a common form of
fraud consists in altering the One into four by prefixing an f and changing the e into
and r the figures being easily altered to correspond. The word twenty written carelessly
has also sometimes been changed into seventy. The drawer of a Cheque in which these words
occur shall therefore, so write them as to make the fraud impossible, and the Treasury
Officer/Bank shall examine the words and corresponding figures with special care.
(3) All corrections and alterations in a Cheques shall be attested by the Drawing and
Disbursing Officer by his full signature.
Rule 102 : Issue of Cheques as crossed, order and bearer by Government Officers and
department in settlement of Government dues :
(1) Cheques drawn in favour of Drawing and Disbursing Officers and departments in
settlement of Government dues shall always be crossed by adding words Account payee
only Not Negotiable.
(2) Cheques drawn in favour of Corporate bodies, Contractors, and firm shall be crossed and
made Account Payees only.
(3) Cheque issued to Government servants and private persons : Cheques drawn in
favour of Government servant and individuals (Private persons) shall be crossed and made
Accounts payee only. In case of their specific request, Cheque may be issued to order. In
such cases the drawer of the Cheques shall be wholly responsible for any wrongful payment
caused due to such issue. He will therefore satisfy himself completely about the identity of
the persons claiming the payment.
(4) Ordinarily a Cheque payable to order shall not be cashed at Treasury/Bank unless it is
receipted by the payee himself or other person in whose favour it is regularly endorsed for
payment.
(5) Cheques drawn in favour of Head of Office/ Drawing and Disbursing Officer by his
official designation may be endorsed for him by a Subordinate Gazetted Officer authorized
in writing in case of his absence on tour or for other causes to receive payment.
Rule 103 : Advice of Cheques : The advice of the issued of Cheques drawn for Rs. 1,000/- or above
in each case shall be sent to the Treasury/Bank in the following proforma :
We advise having drawn today the undermentioned Cheques payable at your Treasury/Bank.
S.No. No. of Cheques and date, Amount, Name of Payee
Rule 104 : Amount of Cheques : As a general rule, Cheque shall not be issued for sums less then Rs.
100/-, unless this is permissible under the provisions of any law or rule having the force of law.
Rule 105 : Deduction of Income Tax/Sales Tax : A Government servant shall at the time of
payment of any sum by means of Cheque in respect of works/ works contract deduct sales tax and
income tax under provisions of Income Tax Act & Rules thereon and Rajasthan Sales Tax Act &
Rules respectively and furnish to the person to whom such payment is made, a certificate that income
tax/ sales tax has been deducted and specifying the amount so deducted and the rate at which the tax
has been deducted and such other particulars as may be prescribed.

38
Rule 106 : Currency of Cheques : Cheques shall be payable at any time within 30 days after the
date of authorization. It can be revalidated within the period of 12 months from the date of
authorization or upto 31st March i.e. the end of financial year.
Rule 107 : Deleted due to at present no any non-banking sub-treasury exists.
Rule 108 : Cancellation of Cheques :
(1) When it is necessary to cancel a Cheque the cancelment shall be recorded on the counterfoil and
the Cheque in the drawers possession, shall be destroyed. If the Cheque is not in a drawers
possession, he shall promptly address the Treasury/Bank to stop payment of the Cheque and on
ascertaining that the payment has been stopped shall make necessary entry in his accounts.
(2) A Cheque remaining unpaid for any cause for twelve months after the month of its issue shall be
cancelled in the above manner and its amount will be written back in the accounts.
Rule 109 : Return of Unused Cheques : In case where withdrawal of funds by Cheques is no longer
necessary, all the Cheque forms of Cheque books, which remain partly or wholly unused, shall be
cancelled by writing the word, Cancelled prominently across each Cheque form and counterfoil
without signature of the Drawing and Disbursing Officer and thereafter returned to the Treasury
Officer, concerned who shall destroy them by incineration after keeping a note of the fact in the
relevant records of the Treasury under proper attestation.
Rule 110 : (i) Loss of Cheque rolls/Cheques : The loss of a Cheque roll or a Cheque shall be
notified promptly to the bank branch concerned.
(ii) Loss of Cheque issued : If a Drawing and Disbursing Officer informs that a Cheque issued
him has been lost, before payment, he shall take following action :
(a) (i)

to

DDO will record the reasons and immediately intimate to the Treasury.

(ii) Treasury will issue stop payment orders to the bank branch concerned.
(iii) After due verification of non-payment or expiry of the
Treasury will issue non- payment certificate.

currency period of the Cheque

(iv) After cancellation of the pass order on the bill Treasury will return the bill to the DDO.
(v) The same bill will be sent by the DDO with a request of issuance of fresh Cheque. Treasury
will issue a fresh Cheque.
(b) Non-Payment certificate in the form given below shall be obtained from the Treasury Officer:
Certified that Cheque No.. dated for Rs.. reported by the ( Drawing
and Disbursing Officer) to have been issued to him by this Treasury in favour of M/s./Shri has
not been paid,* and will not be paid if presented hereafter.
(*Delete where not required)
Signature of Treasury Officer/Sub Treasury Officer.

The Drawing and Disbursing Officer shall enter in his account the original Cheque
as cancelled and intimate to Treasury concerned. The DDO shall re-submit the cancelled bill
alongwith a written request for reissuance of the Cheque as per procedure laid down in these
rules.
(c) The party requesting for a fresh Cheque in lieu of a lost one shall execute an Indemnity
Bond in the following Form. However, in case of a Government department or a bank the
execution of an indemnity bond will not be necessary but fresh Cheque shall be issued in its
favour only on receipt of a certificate stating that it has not received the Cheque alleged to
have been lost or having received it, it has been lost and that it will be returned to the drawer
if found later.
Indemnity Bond to be executed before a fresh cheque is issued in lieu of a Cheque that
has been lost.

39
This Deed of Indemnity made on the..... date of........ between.......son of....... resident
of ..... of
(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, 1956 having its registered office at...............(hereinafter called the
indemnifier which expression shall unless exclude his heirs, executors, administrators, legal
representatives, successors and permitted assigns) of the ONE PART AND The Governor of
Rajasthan (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 ...........date 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 Indemnify 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 the refund to the Govt. 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 there to or in connection herewith.
(2)
presents.

The Government agrees to bear the stamp duty, if any, chargeable on these

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:1.
Indemnifier.............................
2.
Address...................................
.
Signed for and on behalf of the Governor of Rajasthan by
Shri...................(name and designation) in the presence of:1.
2.
Name and designation of the Officer.

40
Rule 111 : (1) Payment by Cheque deemed to be made : If a Cheque is issued in payment
of any dues by the Government and that Cheque is honoured on presentation to the
Government's bankers, payment shall be deemed to be made:
(i) if the Cheque is handed over to the payee or his authorised messenger, on the date it is so
handed over; or
(ii) if it is posted to the payee in pursuance of a request for payment by post, on the date on
which the cover containing it is put into the post.
(iii) The provision of clause (ii) above apply mutatis mutandis to payments made by the
Government by Postal money order or by any other recognised mode of remitting money by
post.
(2) Retention of Bills in Treasury : All passed bills will be retained by the
Treasury/Sub-Treasury and the Cheques issued against the presented bill shall be given to the
DDO with dispatch slip.
Rule 112 : Post dated Cheques : Cheques marked as not payable before a particular date
shall not be charged to the accounts until the date on which they become payable.
Rule 113 : Endorsement on Cheques : All Cheques, etc., preferable at a Treasury/Bank for
payment, can be endoresed only once in favour of the specific party by the DDO whom the
money is to be paid provided that :
(1) When the Cheque is issued in favour of the DDO, a second endorsement can be made by
the DDO in favour of a messenger or a party concerned for collection.
(2) For endorsement in favour of party it should be account payee.
(3) When the endorsement is made on a Cheque in favour of a banker, a second
endorsement can be made by the banker in favour of a messenger for collection only, and
(4) In case of permissible endorsement of a Cheque to a bank for collection, it is not
necessary to insist on having a separate acquittance from the collecting Bank when the
claimant himself has given a legally valid acquittance, duty stamped wherever required. In
case it is not done, the Bank will give a acquittance, duly stamped if required in lieu of
claimants acquittance.
IV - OTHER MODES OF PAYMENT
Rule 114 : Letter of Credit :
(1)
Where under the provisions of these Rules or under any special order of the Government, a
letter of credit is issued in favour of a Drawing and Disbursing Officer, such letter of credit shall
specify the maximum amount upto which the Officer credited shall have authority to draw on the
particular Treasury/Bank on which the letter of credit has been issued.
(2)
A Drawing and Disbursing Officer in whose favour a letter of credit has been issued, is not
permitted to draw the whole amount and place it in a separate drawing account at the Treasury or the
Bank or in a private account.
(3)
At places where the cash business of the Treasury is conducted by the Bank, any letter of
credit issued on the Treasury shall also be communicated to the Bank. If the Drawing and Disbursing
Officer in whose favour a letter of credit has been issued requires funds both at the headquarters and
at a Sub-Treasury, the Treasury Officer shall provide the funds at the Sub-Treasury advising the Bank
of the amount to be placed at the credit of the Drawing and Disbursing Officer at the headquarter.
Note :- Cheques issued against letter of credit shall be encashed at the Bank direct
without the intervention of the Sub-Treasury Officer.

41
Rule 115 : Lapse of letter of credit : A letter of credit shall lapse at the close of financial
year in which it is issued.
Cheque shall be payable at any time within three months after the month of issue, thus
a Cheque bearing date any time in April is payable at any time utp 31st July, provided that
any Cheque issued in the last quarter of a financial year will be valid only upto 31st March i.e.
to the end of that financial year, the Drawing and Disbursing Officer may issue new Cheque
in lieu thereof and destroy the old one.
General instructions regarding departmental payments :
(1)

Letters of credit issued under the rules may be acted upon without further treasury authority
by the Bank, observing the prescribed limitations.

(2)

Except where otherwise provided, in cases not covered by letters of credit, the Bank will act
only on payment orders signed by the Treasury Officer.

(3)

Letters of credit or assignment issued in favour of a drawing officer shall specify the
maximum amount upto which the Officer credited shall have the authority to draw on the
particular Treasury on which the letter of credit or the assignment has been issued.

(4)

At places where the cash business of the Treasury is conducted by the Bank, any letter of
Credit or assignment issued on the Treasury shall also be communicated to the Bank.

(5)

Where funds under a letter of credit are required only at headquarters, the original letter of
credit may be passed on by the Treasury Officer to the Bank, but if funds are required both
at the headquarters and at a Sub Treasury,
the Treasury Officer will retain the letter of
credit and will advise the Bank of the amount to be drawn at headquarters.

Rule 116:
Payments to Private parties Grants-in-aid, etc.: (1) All payments to private parties
which are in the nature of Grants-in-Aid, subsidies, scholarship, study loans, purchases, service
rendered, etc., outside Rajasthan shall be made by the Drawing and Disbursing Officers by
means of bank drafts. Such bank drafts shall be crossed and made payable to the Accounts
Payee's only.
(2)

Bank charges, if any, for preparation of Bank Drafts to be sent to the private parties mentioned
in clause (1) above outside Rajasthan shall be borne by them. Accordingly the Drawing and
Disbursing Officer shall obtain Bank drafts from the bank for the amount payable less the
amount of Bank charges.

(3) The above provision would not apply in cases of refunds of revenue. Payment in case of refunds
of revenue shall be made by Bank Drafts without deducting bank charges thereon. Such Bank
charges shall be borne by the Government.

V - VOUCHER FOR PAYMENT

Rule 117 : Voucher for payment : (At the level of DDO)
(1)
A bill or Cheque becomes a voucher when it is duly receipted and stamped Paid &
Cancelled.
(2)
Subject as hereinafter provided in this rule, a Government servant entrusted with the
payment of money shall obtain for every payment he makes including repayment of sums
previously lodged with the Government a voucher setting forth full and clear particulars of
the claim and all information necessary for its proper classification and identification in the
accounts. Every voucher shall bear or have attached to it, an acknowledgement of the
payment signed by the person by whom, or in whose behalf, the claim is put forward. The
acknowledgement shall be taken at the time of payment.
(3)
As adjustment bill for NIL amount involve no payment, it is not necessary to insist
upon any acknowledgement of payment in respect of such Bills.

42
(4)
A single receipt, stamped where necessary given by the payee in acknowledgement
of several payments or lump sum payment, either in cash or by Cheques, made to him on one
occasion, shall constitute a valid acquittance and the Drawing and Disbursing Officers, in
such cases, shall give cross references on all vouchers to which the receipt relates.
Rule 118 : Pay Order : Every voucher shall bear a pay order signed or initialled by the
Drawing and Disbursing Officer specifying the amount both in words and figures.
Rule 119 : Paid Vouchers : All paid vouchers shall be stamped Paid or so Cancelled that
they cannot be used second time. Stamps affixed to vouchers shall also be cancelled so that
they may not be used again.
Rule 120 : Retention of Vouchers :Vouchers and acquittances which are not required to be
submitted to the Accountant General shall be filed and retained carefully in the office
concerned as important documents till they are audited and destroyed under the orders of
competent authority as provided in the rules.
Rule 121 : Submission of Vouchers to the Accountant General :
(1) Unless in any case the Comptroller and Auditor-General directs otherwise, sub-vouchers
for more than Rs. 1000/- shall be submitted to the Accountant General.
(2) In case of detailed bill all payees receipts and sub-vouchers shall be retained by Drawing
and Disbursing Officer in their own office to be made available to the local audit parties of
the Accountant General as and when required by them.
Rule 122 : Cancellation of Sub-Vouchers : All sub-vouchers to bills shall be cancelled in
such a manner that they cannot be subsequently used for presenting fraudulent claims or other
fraudulent purposes.
Rule 123 : Cancellation and destruction of sub-vouchers : The following rules for the
prevention of the fraudulent use of sub-vouchers shall be observed by all Drawing and
Disbursing and Controlling Officers in the matter or cancellation and destruction of subvouchers :
(i) Unless in any case it is distinctly provided otherwise by any rule or order, no subvouchers may be destroyed until after a lapse of three years;
(ii) Every sub-voucher which is not forwarded either to the Accountant General or to a
Controlling Officer along with bills but is recorded in the office to stamp or by an
endorsement in red ink across the voucher, the cancellation being initialed by the Drawing
and Disbursing Officer.
The cancellation shall be made at the time when the contingent bill in which the subvoucher or sub-vouchers are included is actually signed. If the amount of a sub-voucher
exceeds the permanent advance, the cancellation shall be made immediately the payment is
made and entered in the Contingent Register.
(iii) In all cases in which sub-vouchers are not required to be submitted to the Accountant
General or the Controlling Officer the Drawing and Disbursing Officer shall certify, in the
bill that sub-vouchers other than those attached to the bill have been cancelled under these
rules.
VI - Recoveries of Overpayments :
Rule 124 : Overpayment : Subject to such special orders as the Government may issued in
any individual case, the responsibility for the overpayments shall rest primarily with the
drawer of bill, and it is only in the Controlling Officer or of the Treasury Officer that the
question of recovery from either of them may be considered.

43
CHAPTER VII
I Establishment
Rule 125 :

Alterations of Establishment : All proposals for additions for additions to establishment

whether permanent or temporary, or for any increase in the emoluments of existing posts, shall
be scrutinised with the greatest care by Heads of Departments and other authorities concerned.
In submitting such proposals, the instructions contained in the following rules shall be
carefully observed.

Rule 126 :

Procedure for submission of proposals for new Establishment, etc. : (1) When the
entertainment of a new establishment or a change, temporary or permanent, or revision of
existing establishment is proposed in an office, a letter fully explaining the proposals and the
conditions which have given rise to them, shall be submitted to the competent authority.

(2)

The letter referred to in sub-para (1), shall set out -

(i)

The present cost, either of the sections affected, or of the total establishment as the
circumstances of the case indicate to be necessary;

(ii)

Details of the pay of the post or posts and the number of posts which it is proposed to add or
modify; and

(iii)

As accurate an estimate as possible of the extra cost involved including the expenditure on
allowances, whether fixed orvariable, and how the expenditure is proposed to be met, whether
it can be met within grant or appropriation of the year or by reappropriation.

(iv)

Expenditure in respectof any claims to pension and/or gratuity, that may arise in consequence
of the proposals with reference to Pension Rules.

(3)

The cost of existing or proposed establishment shall be worked out on the basis of following
formula:
Average = Minimum of the time scale + Maximum of the time scale
2

(4)

The time scale, minimum rates of pay, increments, etc., shall also be mentioned in the
proposals.

Rule 127 :

Adjustment in Appointments : In the case of non-gazetted establishments, divided into

separate units or cadres carrying different scales of pay, an authority competent to make
appointments in that establishment on both the units or cadres may make excess appointments
in a lower unit or cadre of the same service against an equal or greater number of vacancies
left unfilled in the same unit or cadre of the same service.
II TRANSFER OF CHARGE

Rule 128 :

Transfer of Head of Office/Drawing and Disbursing Officer : (1) A report of transfer of

Government servant who is Head of Office/Drawing and Disbursing Officer, duly made and
signed both by the relieved and relieving Government servant shall be sent on the same day to
the Treasury Officer, bank and the Head of the Department or other Controlling authorities.
Transfer of Collector/Treasury Officer : (2) The report of transfer of charge of the Collector
and the Treasury Officer shall be made in Form G.A. 43 and sent to the Accountant General,
Rajasthan and Bank/Sub-Treasuries and to the Controlling authorities.

44

Transfer of other Gazetted Government servant: (3) The report of transfer of

charge of other Gazetted Government servants who is not Head of Office/Drawing
and Disbursing officer shall be made in Form G.A.43 A and sent to the Head of the
Department only.
Charge Reports to be Countersigned : (4) The charge reports shall be sent duly
countersigned by higher authority in the following cases:(i)

When a Gazetted Government assumes chare of a newly created or vacant post or

relinquishes charge of a post which has been abolished;

(ii)

Where charge is handed over or taken over to/from a Non-Gazetted Government

servant;

(iii) Where a Government servant vacates a post for a short period and no formal
appointments or officiating arrangements are made in his place; and
(iv)

Where the Government servant proceeds on casual leave without formal handling
over charge, which is converted
Note : In the above cases, report of transfer charge need not be signed both by the
relieving and relieved Government servant simultaneously.
Charge Report necessary when nominated for Training : (5) A Gazetted
Government servant nominated for training shall be required to his post and send
charge report even if no officiating arrangement is made in his place .Such a
Government servant should intimate to the Head of Office through the Training
Institute. The date and hour of reporting for training and on relieve of the completion
of training.
Charge report by Govt. servants sent on deputation to Foreign service : (6) A
Government servant transferred on deputation to foreign service shall also endorse
copies of handing over/taking over charge to Director of Pension Department,
Rajasthan.
Note: The appointing authority shall, while issuing orders of deputation of
Government servant, endorsed copies of such orders to Director of Pension
Department, Rajasthan for properly watching the recoveries towards pension
contribution.

Rule 129 :

Transfer of charge involving assumption of responsibility for Cash, Stores, etc. :

In cases in which the Transfer of charge involves assumption of responsibility of
cash, stores etc., the following instructions shall be observed :-

(i)

The cash book or imprest account shall be closed on the date of transfer and a note
recorded in it over the signatures of both the relieved and the relieving Government
servant, showing the cash and imprest balances, and the number of used cheque if
any, made over and received by them respectively.

(ii)

The relieving Government servant reporting in Form G.A. 44 that the transfer has
been completed shall bring to notice anything irregular or objectionable in the
conduct of busin4ess that may have come officially to his notice. He should examine
the accounts, count the cash, inspect the stores, count, weight and measure certain
selected articles, in order to test the accuracy of the returns. He should also describe
the state of the account records.

(iii)

Transfer of Charge in emergency : In the case of any sudden casualty occurring of

any emergent necessity arising for an officer to quit his charge, the next senior officer
of the department present will take charge. When the person who takes charge is not a
Gazetted officer he must at once report the circumstances to his nearest departmental
superior, and obtain orders as to the cash in hand, if any.

45
Rule 130:

Charge reports to Contain : The charge reports shall contain the name of the relieving and
relieved Government servant in Block letters below their signatures. The purpose for transfer of
charge like transfer, leave retirement, etc., shall also be indicated in the reports.
III DATE OF BIRTH

Rule 131 :

(1) Every person newly appointed to a service or a post under Government shall at the time of the
appointment declare the date of his birth by the Christian era with as far as possible confirmatory
documentary evidence such as a matriculation certificate, municipal birth certificate and so on. If
the exact date is not known, an approximate date may be given.

(2)

The actual date or the assumed date determined under sub-clause (1) or rule 132 of these rules shall
be recorded in the history of service, service book, or any other record that may be kept in respect
of the Government servant's service under Government and once recorded, it cannot be altered,
except in the case of a clerical error, without the previous orders of the Government.
Note : Heads of Departments, are authorised to exercise this power of alteration in case of clerical
error in respect of Non-gazetted Government servants under their control.

Rule 132:

Treatment of Date of Birth: (1) If a Government servant is unable to state his exact date of birth
but can state the year, and month of birth, the 1st July or the 16th of the month, respectively may
be treated as the date of his birth.

(2)

If he is only able to state his approximate age his date of birth may be assumed to be the
corresponding date after deducting the number of years representing his age from his date of
appointment.

(3)

When a person who first entered Military employ in subsequently employed in a civil department,
the date of birth for the purpose of the civil employment shall be the date stated by him at the time
of attestation or if at the time of attestation he stated only his age, the date of birth shall be
deducted according to sub-rule (2) of this rule.
IV LEAVE, APPLICATION AND ACCOUNT

Rule 133 :

(1) Subject to any special rules or orders issued by the Competent Authority, all applications for
leave (regular leave only) shall be submitted to the sanctioning authority concerned in Form GA
45.

(2)

Leave Accounts shall be maintained by Head of Office in Form G.A. 46 in Service Books.

(3)

The Gazetted Government servant authorised by Head of Office shall attest entries of leave
account of all Government servant and also keep them in their custody. The leave account of
Gazetted Government servant shall be attested by Head of Office and shall keep them in his
custody.
V SERVICE BOOK/SERVICE ROLLS

Rule 134 : Maintenance of Service Book/Rolls : 1(1) The service books/service rolls of all Government
servants shall be maintained by the Head of Office in Form GA. 36 and Form GA.37. The service
book of Head of Office shall be maintained in the Office of Regional Office and the service book
of Regional Officer shall be maintained in the Office of Head of Department. The service book of
Head of Department shall be maintained in Administrative Department and the service books of
All India Service Officers shall be maintained in Department of Personnel )(A-1).]
............................................
1. Substituted vide Circular No. 25/96 dated 31.7.1996.

46
(2) The Regional Officer/Head of Department or Head of the Office shall see that entries are
duly made and attested and that the book contains no erasure or overwriting, all
corrections being neatly made and properly attested.
(3) A Register of Service Book/Rolls shall be maintained in Form GA.190.
Rule 135 : Attestation of entries of Service Books/Service Rolls :(1) The Head of Office may
delegate powers to subordinate Gazetted Government servant to attest entries in service
books/service rolls of all Government servants and authorise to keep these documents in
their custody provided that the Head of the office remains responsible for the proper
maintenance of and attestation of entries in service books/service rolls and for their
custody. The Head of the office shall scrutinise atleast 10% of these documents every
year and initial the same in token of having done so.
(2) The entries in service books/service rolls of the sub-ordinate Gazetted Government
servant so authorised shall be attested by the Head of office who will be responsible for
their custody.
Rule 136 : Verification of Services : By 30th June of each year the service books shall be taken up
for verification by the Head of Office/Drawing and Disbursing Officer who, after
satisfying himself that the services of the Government Servants concerned are correctly
recorded in each service book, shall record in it a certificate in the following form over
his signature:
"Service verified upto (date) from (the record from which the verification is made)."
(2)

The verification of service referred to above shall be in respect of all service qualifying for pension
whether permanent, provisional temporary or officiating.

(3)

The Drawing and Disbursing Officer shall attach to the salary bills for the month of June every year
a certificate to the effect that annual verification of service with local records in respect of all the
incumbents (whose pay is drawn in the bills) has been completed. In the absence of this certificate
the bill will not be passed for payment at treasury.

(4)

The Drawing and Disbursing Officer in recording the annual certificate of verification shall, in the
case of any portion of service that cannot be verified from office records, distinctly state that for
the expected period (naming them) a statement in writing by the Government servant, as well as a
record of the evidence of his contemporaries, is attached to the book.

Rule 137 :

Service verification entries to be recorded before transferring service book/ service rolls:When a Government servant is transferred from one office to another, the Drawing and Disbursing
Officer under whom he was originally employed shall record in the service book under his
signature the result of the verification of service, with reference to salary bills and acquittance rolls
in respect of that period during which the Government servant was employed under him, before
forwarding the service book to the office where the services are transferred.

Rule 138 :

Service verification of Government Servants on Deputation to Foreign Service : When a

Government servant is transferred on deputation to foreign service, the parent department shall
promptly send his service book to the Director of Pension Department, Rajasthan on receipt of his
requisition. On reversion of Government servant from the foreign service to his parent department,
the service book shall be returned by Director of Pension Department to the parent department
after recording details of his deputation like date of relief, date of joining the foreign service, date
of reversion, etc., under intimation to foreign employer and the Government servant concerned.

Rule 139 :

Duplicate Service Books/Service Rolls : A duplicate service book/rolls should be given to the
Government servant for his record and reference.

47

CHAPTER VII
I PERSONAL CLAIMS OF GOVERNMENT SERVANTS
I GENERAL RULES
Rule 140 :

Due date for payment of Monthly Salary : (1) Bills for monthly pay and fixed allowances of
Government servants may be signed and presented for payment five days before the last
working day of the month by the labour of which such pay and allowances are earned, and
shall be due for payment on the first working day of the following month.
(2)

For the purpose of this rule "Working day" shall be deemed to be a day on which the office in
which the payment is to be made and the treasury or, in the case of banking treasury, the
bank/treasury are both open for transacting their respective ordinary business so that
withdrawal of moneys and payments thereof become practicable on the same day.

Rule 141:

The monthly bills for pay and allowances of all Government servants posted at localities
remote from the station of the Drawing and Disbursing Officers, to whom remittance of the
monthly salaries even by the quickest possible means cannot reach within a reasonable time,
say, the first seven working days of the next month and also such bills in respect of
Government servants who are on tour and payment to whom has to be made at the station
where they are on tour, may be presented at the Treasuries not earlier than the 15th of the
month to which the salaries and allowances relate and also encashed before the end of the
month to enable the Drawing and Disbursing Officers to arrange for the remittance so as to
reach the claimants within the first seven working days of the next month.

Rule 142 :

Separate Bills for part of a Month and Payment : In the following cases separate bills may
be presented for pay and allowances due for part of a month, and these bills may be paid
before the end of the month:
(a)

When a Government servant proceeds out of India on deputation or on leave or on vacation;

(b)

When a Government servant is transferred;

(i)

from one audit circle to another audit circle;

(ii)

to another State on deputation; and

(iii) to foreign service/local funds.

(c)
Rule 143 :

When a Government servant finally quits the service of the Government due to termination,
resignation, retirement, etc.
Payments on the last Working Day of Month : (1) If the first three days of a month are
public holidays on which pay allowances and pensions are not paid at the treasury, the
Government may, if thinks fit, direct the payment on the last working day before holidays.

(2)
Rule 144 :

The Government may in special cases relax the provisions of this rule.
First Payment of Pay, Allowances, etc. : (1)When the name of a Government servant
appears for the first time in an establishment due to not holding any post previously or is reemployed after resignation or forfeiture of past services, the bill shall be supported by:

(i)

Last pay certificate, and

48

(ii)

A certificate by the Drawing and Disbursing Officer that Medical Certificate of fitness has
been obtained.

(2)

Where the pay and allowances of the newly appointed Government servant, who, under any
rule or order has been exempted to produce the Medical Certificate of health, are drawn for
the first time a certificate to this effect shall be furnished in the first pay bill.

(3)

If a pensioner is re-employed, the fact shall be stated in the bill.

II LAST PAY CERTIFICATE

Rule 145 :

Last Pay Certificate on Transfer : When a Government servant is transferred from one place
to another either within the State or outside the State and his pay and allowance are drawn
from another treasury/office, he will obtain a Last Pay Certificate from the Drawing and
Disbursing Officer in Form G.A. 62 to enable him to draw on the new treasury/office.

Rule 146 :

Last Pay Certificate to Contain : (1) The last pay certificate provides for details of the
amount of the pay and allowances drawn, period upto which drawn, date and timings of
handing over the charge, joining time allowed, deduction on account of rest, etc., details of all
insurance policies and Provident Fund with the account number, amount of premium and
contribution, income tax recovered, details of all kind of loans and advances and other
recoveries, if any.

Rule 147 :

(2)

The Officer preparing Last Pay Certificate is responsible for the corrections of all the above
details, particularly recoveries like over-payments, recovery held due to losses, etc.,
attachment of pay as per Court order which he may have received before issuing the
certificate.

(3)

In the case of House Building and Motor Conveyance advances, account number allotted to
Government servant by the treasury, balances and amount of installment shall be mentioned
for recovery by the next Drawing and Disbursing Officer.

(4)

Last Pay Certificate shall particularly mention any advance/balance outstanding against
Government servant at the time of transfer in respect of stores and office expenses given out
of Permanent advance, etc., unspent balances of advances drawn on Advance bill, Imprest and
Temporary advances in case of Public Works Departments and Forest Departments. In case of
imprest and temporary advances outstanding on account of payment disallowed and/or
account of which has not been settled adjusted inspite of notices given to the concerned
Government servant, the amount shall be mentioned in Last Pay Certificate for making
recovery at the new place of his postings.
Preparation of Last Pay Certificate : The Drawing and Disbursing Officer shall prepare
Last Pay Certificate in quadruplicate on transfer of Government servant, the first copy shall be
sent to the office where he is transferred, second copy shall be endorsed to Deputy
Director/Assistant Director, State Insurance and Provident Fund of the District to enable him
to transfer file pertaining to State Insurance/General Provident Fund of the Government
servant to the concerned Deputy Director/Assistant Director of the District where he is
transferred, third copy endorsed to the Government servant and the fourth copy shall be
retained for his record.
Maximum time for issue of Last Pay Certificate : The Last Pay Certificate shall be issued
normally within four days of the receipt of the charge report and in any case within a
maximum period of ten days. In case the Certificate is not received by the Government servant
within the said period, the Government servant shall report the matter to the Head of
Department.

Rule 148 :

Payment in absence of Last Pay Certificate : The head of Office may authorise payment of
pay and allowances to a Government servant who has not received Last Pay Certificate, for a
period of three months in the first instance on the basis of a statement given by Government

49
servant indicating details of pay and allowances last drawn, all kind of recoveries and net
amount payable. In exceptional cases he may extend this facility for a further period of three
months after recording reasons.
Rule 149:

Payment of Pay/Leave Salary for old post at new place of transfer : In case of transfer the
pay/leave salary due in respect of the old post, which has not been drawn at the time of
transfer, may be drawn at the next place.
III BILLS OF GOVERNMENT SERVANTS AND OTHER INSTRUCTIONS

Rule 150:

Preparation of Bill : (1) Bills for pay, fixed allowances (permanent T.A., House Rent,
Conveyance allowance, etc.) and leave salary shall be prepared separately for permanent and
temporary establishments and All India Service Officers in Form G.A. 76 except as provided
otherwise, the name of every substantive and officiating or temporary Government servants
shall be shown against each post, and against each temporary post shall be noted the sanction
thereof alongwith the period for which the post is sanctioned.
The rate of pay claimed shall be noted and when pay is drawn for a portion of a month only,
the number of days for which it is claimed shall be stated against the names of the
Government servant in the body of the bill.
(2)

In case the salary bills are prepared on a computer, the coumputerised statements showing
amount of pay, etc., deductions alongwith relevant schedules and net amounts payable shall
take the place of the inner part of the form.

(3)

The various sections comprising the establishment shall be shown separately, the description
of each section; as well as the sanctioned number of posts included therein bend prominently
written in red ink at the top.

(4)

The Drawing and Disbursing Officer shall ensure the receipt of sanction to the posts in time.
In case where valid sanction exists but he does not mention it in the bill, he must cert5ify on
the bill that proper sanction has been received from the Competent authority.

(5)

An Establishment Register to record details of pay and allowances paid to a Government

servant shall be kept in Form G.A. 74.
Note : The claim for house rent allowance shall be supported by certificates in Forms G.A. 84
and 85.

Rule 151 :

Drawl of leave salary not sanctioned : If for any reasons, the leave salary admissible to a
Government servant on leave is not known (as for example, when the kind of leave to be
granted to him has not been finally decided by the sanctioning authority), the amount of pay to
which he would have been entitiled had he remained on duty shall be entered in the money
column of the form which is intended to show leave salary, the amount being left unpaid and
treat4ed as held over pending the fixation of the amount of the leave salary.

Rule 152 :

Pay during wilful Absence or on Extra-ordinary Leave : If a Government servant is

wilfully absent from duty or proceeds on extra-ordinary leave from a date subsequent to the
date on which bill of pay and allowances of a particular month in respect of Government
servants is sent to the treasury, the Drawing and Disbursing Officer shall ensure that no
payment of pay and allowances for the whole month is made to such a Government servant.
The proportionate amount of pay and allowances for the period of such absence or extraordinary leave so left undisursed shall be dealt with under Rule 193.

50

Rule 153 :

Entries in Money column of the Bill : The entries in all the money columns of the
bill shall be totaled separately under each section and the totals written in red ink. The
totals shall be checked by some responsible person other than the clerk preparing the
bill who will sign/initial entries in token of his check.

Rule 154 :

Absentee Statement : The monthly salary bill shall be supported by an absentee

statement in Form G.A. 90 if any Government servant was absent during the month
either on special duty or suspension, or with or without leave other than casual leave,
or when a post is lrft vacant substantively whether any officiating arrangements have
or have not been made against it.
Note : Whenever an absentee statement accompany a salary bill, printed certificate
not required on the salary bill should be struck out.

Rule 155 :

(2)
Rule 156 :

Increment Certificate : (1) Periodical increment certificate in Form G.A. 92 shall be

appended to the salary bill whenever increments are drawn by Government servants.
Either of the certificate printed on the periodical increment certificate shall be
retained while granting increments after deducting period of suspension for
misconduct, etc., and absence on leave without pay or otherwise.
Necessary entries shall be made in Register of Increments in Form G.A. 93.
Honorarium of Overtime : Subject to any general or special orders issued by the
Government in this behalf, every bill in which honorarium for overtime are claimed
shall contain a certificate of the Head of Office to the following effect:
Certified that :

(a)

The men for whom honorarium for overtime is claimed in this bill have actually
earned by working overtime;

(b)

The periods for which honorarium for over time is claimed in this bill has been
checked with the initial records and found correct;

(c)

The honorarium for overtime is claimed at the rates sanctioned by competent

authority; and

(d)

The honorarium for overtime has been taken into account in calculating the income
tax due from the Government servants noted in this Bill.

(2)

In cases in which over time is paid out of fees recovered from private parties and
credited in the Public Account, Drawing and Disbursing Officer shall certify on the
bill that the prescribed fees have been realised and credited into the treasury.
II DEDUCTIONS FROM BILLS

Rule 157 :

Deduction from Bills : It will be duty of Drawing and Disbursing Officer to make
various deductions regularly from salary bills, on account of income tax, house
rent/furniture/garden rent, motor garrage, loans and advances, court attachment, dues
of co-operative societies, overpayments, recovery due for losses insurance, provident
funds, etc., the particulars of such deductions shall be given in the respective
schedules to be appended to salary bills.

Rule 158 :

Income Tax : (1) Deductions from salary bills on account of Income-tax shall be
made strictly in accordance with the relevant provisions of Income-tax Act, 1961 (Act
43 of 1961), as modified from time to time and the rules and orders issued thereunder
and a Schedule in Form G.A....... appended to salary bills.

51

(2)

A statement of income tax deductions shall be enclosed with the salary bill for the month of
February each year in form G.A. 83.

Rule 159:

Certificate of Deductions of Income Tax : The Drawing and Disbursing Officer, as required
under Section 203 of the Income Tax Act, 1961 shall grant a certificate of deductions of
Income Tax at source to the person from whose salary or pension is deducted in the form No.
16 (Form G.A. 82-A) appended to the Income Tax Rules, 1962 in accordance with the
conditions prescribed therein. The certificate shall be given annually or earlier of the time of
transfer or termination of services etc.

Rule 160 :

House Rent/Furniture/Garden Rent : (i) The Executive Engineer, P.W.D. (B&R) or any
other authority incharge of Government residential buildings shall intimate the particulars of
accommodation allotted or occupied by a Government servant in Form G.A. 86-A to the
concerned Drawing and Disbursing Officer, who draws his salary bill.
(ii)

On receipt of the information from the Public Works Department (B&R) or any other
authority referred to in sub-rule (1) (i) above, the Drawing and Disbursing Officer who draws
the salary bill of the Government servant shall recover the rent on the basis of percentage of
emoluments or otherwise in accordance with the provisions contained in Rajasthan Civil
Services (Determination of Rent & Recovery) Rules as amended from time to time.
For this purpose Drawing and Disbursing Officer shall prepare a consolidated schedule of
House/Furniture/Garden Rent recoveries in Form G.A.86 in triplicate, one copy of the
recovery schedule shall be attached to the salary bill sent to the Treasury, second copy shall be
sent to the concerned Executive Engineer, P.W.D. or any other concerned authority after
encashment of the salary bill not later than 7th of a month following the month to which salary
relates. The third copy shall be retained with the office copy of the salary bill for record in his
office.

(iii)

In the case of Drawing and Disbursing Officers presenting their salary bills at Jaipur
(Collectorate, Secretariat and Assembly), Ajmer, Kota, Bundi, Jodhpur, Bikaner and Udaipur
Treasuries they will enclose rent recovery schedule in Form No.G.A. 86 in duplicate with the
salary bills. One copy of the schedule will be detached at treasury after the receipt of vouchers
from the Bank with the daily account of the Bank. The concerned Treasury Officers would
arrange to deliver the detached schedule to the clerk of the Public Works Department
authorised for this purpose as and when he visits the treasury to collect the schedules.

(iv)

The Drawing and Disbursing Officer shall make recoveries without entertaining objections
from Government servants on account of demand for rent made by P.W.D.

(v)

The Executive Engineer or any other authority concerned shall, on receipt of the copy of the
recovery schedule from the concerned Drawing and Disbursing Officer, check it to ensure that
the amount of rent recovered from the salary bill on the basis of emoluments is correct before
posting the amount of the recovery in the individual ledger account of the concerned
Government servant. The work of posting of recoveries shall be completed in the month in
which the recovery statement is received.

(vi)

It shall be the duty of the Executive Engineer or any other authority concerned to ensure that
total amount of recoveries made on account of house/furniture/garden rent pertaining to a
particular month posted in individual ledgers agrees with the total credits afforded to receipt
head in the Treasury accounts, and for this purpose he shall obtain a certificate of verification
from the concerned Treasury. In case of difference between the figures of credits booked by
the Treasury and those posted by him, he shall take up the matter with Treasury for
reconciliation of the differences.

52
Rule161:

Short Term Advances: The Drawing and Disbursing officer shall ensure recoveries
of all kinds short terms advances paid to the Government servant like Food Grain,
Festival, Cycle, etc., and other advances like advance on tour/transfer, leave salary
advance, advances for deputation to training, etc.

Rule 162:

Attachment of Pay and Allowances for Debt: (1) When the pay of a Government
Servant is attached by any order of a Court of law, it is the duty of the Head of
Office/Drawing and Disbursing Officer to see that the proper deduction is made in
satisfaction of such order from the salary or leave salary payable within or outside
India of the Government servant concerned.
(2)

The extent to which the salary of a Government servant are exempt from attachment
for debt is laid down in sub-section (1) of Section 60 of the Code of Civil Procedure,
1908.

(3)

The following property is liable to attachment in execution of a decree :- Salary to the

extent of the first four hundred rupees and two thirds of the remainder in execution of
any decree other than decree for maintenance.
Provided that where any part of such portion of the salary as is liable to attachment
has been under attachment, whether continuously or intermittently for a total period
of twenty four months, such portion shall be exempt from attachment until the expiry
of further period of twelve months, and where such attachment has been made in
execution of one and the same decree, shall after the attachment has continued for a
total period of twenty-four months, be finally exempt from attachment in execution of
that decree.

(4)

Salary would mean total monthly emoluments excluding allowances declared exempt
even though the same may be drawn in parts.

(5)

Allowances Exempted : The following allowances payable to a Government servant

have been declared to be exempted from attachment by order of a Court:-

(i)

All kinds of travelling allowances;

(ii)

All kinds of conveyance allowances;

(iii) All allowances granted for meeting the cost of (a) uniforms, and (b) rations;
(iv) Allowances granted as compensation for higher cost of living on localities considered
by the Government to be expensive localities, including hill stations;

(v)

All house rent allowances;

(vi) All allowances granted to provide relief against the increased cost of living; and
(vii) All amounts paid by way of reimbursement of medical expenses.
Note : Recovery on account of Court attachment shall not be made out of subsistence
allowance paid to the Government servant.
(6)

Recoveries made shall be watched through the Register of Special Recoveries in

Form G.A. 61 and detailed in schedule in Form G.A. 88.

(7)

The Court order of attachments is a judicial order and it is not proper to carry on
correspondence with the court in regard to the validity of the order.
The Drawing and Disbursing Officer/Government servants are, therefore, prohibited to enter
into correspondence with the courts, a proper course for a Government servant who wishes to
object to the attachment is to do so by making formal application to the court. However, the
cases falling under the purview of order xxi Rule 48 C. P. C. (5 of 1908), where the attachable portion

53
of the salary or allowances of a Government servant portion of the salary is already
being withheld and remitted to a court in pursuance of previous and unsatisfied order
of an attachment, the Drawing and Disbursing Officer shall return the subsequent
order to the court with a full statement of all particulars of the existing attachment.
(8)

Rule 163:

The notices of the order of attaching the salary of all Government servants shall be
sent to the Head of office of the office in which the officer is posted in case the
Government servant is transferred to another office.
Action on receipt of subsequent order : (1) If an order of attachment against a
Government servant is received before a previous order of attachment against the
same Government servant has been dully complied with, the recoveries shall be made
by the drawing and Disbursing Officer so long as the total amounts recoverable with
reference to the attachment orders is within the maximum limits prescribed in rule
162.

(2)

If a new attachment order has the result of increasing the amount beyond the
maximum limits prescribed, the Drawing and Disbursing Officer shall return the
attachment order to the court concerned with a statement showing :-

(i)

particulars of the existing attachment,

(ii)

particulars of the amount withheld and paid into the court concerned upto date, and

(iii) amount remaining uncovered.

(3)

Rule 164:

Formula for Calculation of Attachable Amount : In accordance with the above

provisions, the maximum amount attachable by a Civil court is to be calculated thus if
the total gross emoluments earned by the Government servant are represented by X,
and the allowances declared to be exempt from attachment (vide Rule 162) and, if the
Government servant is under suspension, any subsistence allowance made to him, are
represented by Y, the net amount attachable, if any, is X Y 400.
3
Recoveries from Non-Attachable portion : Any deductions which may have to be
made on account of subscriptions to provident funds recognised by Government,
taxes on income payable by the Government servant, and dues of Co-operative
Societies and debts due to Government shall be made from the non-attachable portion
of the Government servant's salary.
Without prejudice to the appropriate provisions of the law as contained in Rule 48 of
order XXI in the First Schedule to the Civil Procedure Code, 1908, as amended by the
Civil Procedure Code (Amendment) Act,1939 (Act XXVI of 1939), the procedure to
be following by Drawing and Disbursing Officers in making recoveries from salary of
Government servants of amounts in compliance with attachment orders issued by
Courts, shall be regulated in accordance with the following rules :-

(1)

Subject as hereinafter provided in this rule, the gross amount of pay and allowances
shall be drawn on a salary bill, but only the net amount after deducting the amount
recoverable under the attachment order shall be paid to the Government servant
concerned. The authority whose duty it is to make the deductions is responsible for
remitting the amounts without any delay to the Court concerned.

(2)

In cases in which a Government servant does not sign the acquittance roll and
intentionally allows his pay to remain unpaid in order to evade payment on account of
an attachment order issued by a court of law, the Drawing and Disbursing Officer
may draw the salary in satisfaction of the attachment order, subject to the prescribed
restrictions and remit the amount to the court concerned.

54
(3) The amount drawn under sub-rule (2) above shall be treated in the accounts in the
same way as leave salary or salary drawn by the Government servant concerned, the
particulars of the attachment order being cited in the salary bill or the acquittance roll,
as the case may be, as an authority for the charge, and the Court's receipt for the
amounts shall be pasted with the register or filed will such other suitable record as
may be kept by the Drawing and Disbursing Officer.
Note : The cost if any, of remittance to a Court or money realised under attachment
order shall be deducted from the amount realised and the next amount remitted to the
Court.
V OTHER DEDUCTIONS
Rule 165 :

The following deductions shall be made in accordance with the instructions given
below :State Insurance Premium/Loan : (1) (i) That the schedule of deductions in the form
prescribed by the State Insurance & P.F. Department shall contain policy number and
name of the Government servant correctly against the Government Servant concern.
(ii) In case of salary being paid for the first time, First deduction form duly filled and
subsequent Declaration Form in case of change of slab of Premium due to increased
pay, etc. shall be attached with the salary bill for the month of March, paid in April.
Provident Fund Contribution/Loan: (2) (i) Application form given by the
Government servant shall be attached with the first salary bill when the deductions
are being made for the first time. Account number and name shall be mentioned in the
schedule of deductions correctly against a Government servant.
(ii) Separate schedule in Form G.A. 77-78 of deductions shall be prepared for each
scheme like General Provident Fund, all India Service Officers, P.W.D.(B&R), Work
Charged Contributory Provident Fund, Ex-Jodhpur State Government Servants
Contributory Provident Fund, etc.
Note : The Drawing and Disbursing Officer shall once in a year, verify the
correctness of insurance policy number and Provident Fund Account number and
amount of policy/contribution and ensure correct recording of entries in the respective
schedules.
Long Term Advances house Building and Motor Conveyance Advances: (3) (i)
The Account of House Building and Motor Conveyances (other than camel and cycle)
advances sanctioned to the Government servant shall be maintained by the concerned
Treasury Officer, in the manner given below. Copy of sanction for such advances
shall be sent to them by the sanctioning authority.
(ii) The Drawing and Disbursing Officer shall send bill for such advances in duplicate by
making "Original" in one copy and "Duplicate Not For Payment" in second copy.
The Treasury Officer shall return the Original bill for arranging payment to the
concerned Government servant.
(iii) The Drawing and Disbursing Officers of departments like Command Area
Development, etc., who do not get their salary bills passed from the Treasury but
draw amount by cheque shall also prepare bill in duplicate as above and get in passed
from the concerned treasury.
(iv) The Drawing and Disbursing Officer while making recoveries shall ensure
mentioning of the correct account number allotted by the Treasury against
Government servant in the schedule of deductions of such advances in Form G.A. 87.

55
(v) The Drawing and Disbursing Officer who do not draw bills on treasury shall ensure
recovery of advances by depositing the amount together with interest in the bank
conducting treasury business by challan and send copy of receipted challan to
concerned treasury maintaining account of advances.
(vi) The amount of advance and interest recovered thereon shall be deposited in the
accounts head "7610-Loans & Advances to Government Servants and 0049Interest Receipts" respectively.
Adjustments of Missing Credits of House Building Advances/Motor Conveyance
Advance:(4)Missing credits on account of House Building Advances/Motor
Conveyance Advance shall be settled in the Treasuries. The Concerned Treasury
Officer shall on the basis of Deduction Certificate issued by the Drawing and
Disbursing Officer under Rule 177 credit the amount of missing recoveries to the
accounts of the loans and debit the amount to the suspense head "8658 suspense
account Suspense Civil-H.B.A./M.C.A. Suspense". A separate Register for such
adjustments shall be maintained in the Treasury and appropriate transfer entry shall
be made on the last working day of the month in the Treasury account
Recovery of Advance Hazard Fund:(5)(i)The contribution on account advance
Hazard Fund Rules,1971 shall be recovered by the Drawing and Drawing Officer at
the prescribed rate from the salary bill of the concerned Government for the month of
March preceding by the 10th April of the Year. The contribution shall be calculated on
the balance amount of House Building and Conveyance Advance (who opts to
contribute towards the fund) outstanding on 31st March of the Year.
(ii) Upkeep of Accounts:- The detailed accounts shall be maintained in the office of
the Director, Treasuries and Accounts, Rajasthan, Jaipur. The Treasury Officers
would ensure that due recoveries have been made from the salary bill of the
concerned Government servant and receipts on this account are properly accounted
for to the fund.
(iii)
Mode of Recovery: The Contribution shall be recovered from the monthly
salary bill of a Government servant by the Drawing and Disbursing Officer and
necessary schedule as prescribed by the Director of Treasuries and Accounts,
Rajasthan, Jaipur shall be appended to the salary bill from which contribution to the
fund is recovered.. The Drawing and Disbursing Officer shall ensure that Schedule of
deductions contains correct account number as allotted by the Director of Treasuries
and Accounts, Rajasthan reference of advances and the name of the Government
servant.
(6)

Food Grain Advance /Advance for Solar Cooker/Cycle/Camel advances:

the amount of advance and interest thereon shall be recovered through
monthly salary bills. The Drawing and Disbursing officer shall attach to the
salary bill a schedule prescribed for the purpose of recoveries.

(7)

Pensioners Medical Relief: The recovery of contribution on account of

Rajasthan Pensioners Medical Relief Fund at the rate prescribed by the
Government from time to time shall be made from the salary bills and shown
in the prescribed schedule.

Rule 166 : Recovery of dues of Co-operative Societies: (1) Recovery from the salary of
Government servant on account of dues of Co-operative Societies Act where such
Act impose a statutory obligation on the Government to make such deductions, shall
be made by the Drawing and Disbursing Officer.
(2) The following procedure shall be followed in this regard:
on receipt of list of Government servants who have executed agreements with
the Society permitting monthly deductions being made from there salary for the dues
of Co-operative

56
Societies, the Drawing and Disbursing Officer shall prepare a schedule in the
Prescribed form in triplicate stating therein the reference to the list received from the
Society concerned. The schedule shall be attached to the salary bill presented to the
treasury.
(3) The Treasury Officer on receipt of paid Voucher from the Bank will detach the
schedule of recovery and send original copy to the Drawing and Disbursing Officer,
the second copy to the Society concerned, and the third copy shall be kept with the
paid salary bill.
(4) The treasury Officer shall adjust the recovery and credit the amount to the Personal
Deposit Account of the Society concerned to be opened under competent sanction in
the treasury concerned.
Rule 167 :

Recoveries from Subsistence Allowance : (1) Compulsory Deductions : Recovery of

the following deductions which are compulsory shall be enforced from the subsistence
allowances :-

(i)

Income Tax;

(ii)

House rent, furniture and garden rent; and

(iii)

Repayment of loans and advances;

(2)

Optional Deductions : Recovery of the following deductions which are optional shall
not be made except with the written consent of the Government servant:-

(a)

Premium due on State Life Insurance Policies;

(b)

Amounts due to Co-operative Societies/Stores and Co-operative Credit Societies; and

(c)

Refund of advances taken from General Provident Fund.

(3)

Deductions not to be made:

Deductions of the following nature shall not be made :-

(i)

Subscription to a General Provident Fund;

(ii)

Amounts due on Court Attachment; and

(iii)

Recovery of loss to Government for which a Government servant is responsible.

(4)

As regards recovery of overpayments, the Head of Office shall, exercise discretion to

decide, whether the recovery should be held wholly in abeyance during the period of
suspension or it should be effected at full or at reduced rate, depending on the
circumstances of each case. Such recovery should not ordinarily be made at a rate
greater than one third of the gross amount of subsistence allowance and other
allowances and other allowances admissible under rule 54 of Rajasthan Service Rule.

Rule 168 :

Recoveries of dues of Circuit Houses/Rajasthan House/Bikaner House, New

Delhi : On receipt of intimation from the manager, Circuit House, recoveries from the
salary of Government servant on account of dues of Circuit Houses, etc. shall be
made by the Drawing and Disbursing Officer giving full details of the dues in each
case. In case the Drawing and Disbursing Officer does not make recovery, the
Treasury Officer will not pass the bill of the Government servant, if such request for
recovery is made by Special Secretary to Government, General Administrative
Department unless recovery is made from the salary bill by the Drawing and
Disbursing Officer.

57
Rule 169 :

Recoveries of rent of Evacuee Properties, Motor Garage, etc.: In the case of

Government dues like rents of evacuee properties, claims of Motor Garage
Department, etc., the department concerned shall normally effect the recoveries of the
dues in cash. If however, the amounts fall in arrears and the Government servants do
not pay the dues regularly, a special request may be made to the Director of
Treasuries and Accounts, Rajasthan to effect recoveries at source who will issue
necessary instructions to the Treasury Officers to deduct the amount from salary bills
of the Government servants concerned.
Note : For the purpose of rules 168 and 169 specific request to Director, Treasuries
and Accounts, Rajasthan, to arrange recoveries through treasury shall be made only
when the Government servants does not deposit the amount even after repeated
notice.

Rule 170 :

Recovery of Interest for withholding unspent balances of advances : In case

where temporary advances are given to the Government servants for purposes of
small stores or for meeting petty office expenses either out of permanent advance or
out of amount drawn on Advance bill to meet specified objects of expenditure or in
respect of advances of personal claims like T.A. medical charges, etc., it shall be the
duty of Government servant to render accounts and deposit unspent balance promptly
soon after the purpose is accomplished or with in period prescribed if any.
If the accounts of such advances together with unspent balances, if any, is not
given/paid within maximum period of four weeks or it is retained beyond period
prescribed by the Government for advances drawn on Advance Bill in individual
cases under rule 219 of these rules, the amount shall be recovered directly by the
Cashier without making any reference to the Government servant from the salary of
such Government servant together with interest @ 18% per annum thereon.
The provisions of this rule shall equally apply to imprest or Temporary advance given
in Forest and Public Works Department for meeting current expenditure on works or
for payment to labourers against passed bills. The amount of imprest kept without any
utilisation on the object for which it was given and refunded in cash after being
retained by a Government servant and the unpaid amount of imprest on closure of
accounts and temporary advance not refunded within a period of four weeks or at the
time of rendition of account of temporary advance shall also bear above rate of
interest and the balance retained recovered from the salary in the manner provided
above.

Rule 171 :

Audit Objections and Recoveries : Every Drawing and Disbursing Officer shall
attend promptly to all objections and orders of recoveries communicated to him by
the Accountant General or Financial Adviser/Chief Accounts Officer/Sr.Accounts
Officer/Accounts Officer posted in the Departments. Power to waive recoveries by
C.A.O./Sr.A.O./A.O. have been given in the Delegation of financial powers.

Rule 172 :

When the Accountant General or Financial Advisor/C.A.O./Sr.A.O./A.O. intimates in

respect of disallowance or payment as unauthorised as pointed out in the
audit/internal check report of the department. The Drawing and Disbursing Officer is
bound not only to recover the amount disallowed without listening to any objection or
protest from the Government servant but to refuse to pay it in future till the
Accountant General or F.A./C.A.O./Sr.A.O./A.O. authorities the payments to be
resumed.

(2)

(3)

If Government servant from whom a recovery is ordered, is transferred to the

jurisdiction of another Drawing and Disbursing Officer, the order of recovery shall be
passed on to that Drawing and Disbursing Officer without delay.
A Drawing and Disbursing Officer shall not when recovery is ordered, enter into any
correspondence with either the Accountant General or F.A./C.A.O./Sr.A.O./A.O. or the

58
Government servant concerned, it is his duty to promptly carry out the orders he has
received, and to leave the person aggrieved to refer the case to the proper authority.
(4)

Representations and protests against recoveries ordered by the Accountant General or

F.A./ C.A.O./Sr.A.O./A.O. may not ordinarily be considered by the Administrative
authorities if submitted later than three months after the date of receipt of the
intimation by the aggrieved Government servant. This provision does not absolve the
Drawing and Disbursing Officer from the duty of enforcing immediately the recovery
under this rule.

(5)

In case recoveries are not made by the Drawing and Disbursing Officer on the orders
of F.A./ C.A.O./Sr.A.O./A.O. the C.A.O., Sr.A.O./A.O., shall have power to write to
the Treasury Officer concerned to effect recovery and the Treasury officers shall be
bound to make such recoveries.

(6)

When a Government servant is under suspension and is in receipt of subsistence

grant, the recovery order in respect of any over payment caused to him in the past
shall be issued by Accountant General or F.A./C.A.O./Sr.A.O./A.O. in consultation
with authority competent to place the Government servant under suspension. The
aforesaid Administrative authority will exercise discretion whether recovery should
be held wholly in abeyance or it should be affected at full or at reduced rate
depending on the circumstances of each such case.
Note : The power delegated in this rule shall be exercised by F.A./C.A.O. only in the
departments. Where there is not post of F.A./C.A.O., these powers shall be exercised
by Sr.A.O. and A.O., where there is no post of Senior A.O./A.O. these powers shall
be exercised by A.A.O.

Rule 173:

Extent of Recoveries : Recoveries shall not ordinarily be made at a rate exceeding one third
of pay or subsistence allowance unless the Government servant affected has, in receiving or
drawing the excess acted contrary to orders or without due justification.

Rule 174 :

Register of Recoveries : A Register in Form G.A.60 shall be maintained by every Drawing

and Disbursing Officer for recording all recoveries ordered as per rule 171 above. Separate
columns shall be provided to show the name and office of the Government servant from
whom the recovery is to be effected, the nature and amount of the over-payment and the
method by which the over-payment has been adjusted.

Rule 175:

Waiving of recovery of Amount Disallowed: Government may, for reasons to be recorded,

waive the recovery of an amount disallowed by the Accountant General/C.A.O.. Sr.A.O./A.O.
or otherwise found to have been overpaid to a Government servant, if :-

(i)

The amount disallowed has been drawn by the Government servant concerned under
a reasonable belief that he was entitled to it;

(ii)

The enforcement of the recovery will, in the opinion of the competent authority,
cause under hardship, or it will be impossible to effect the recovery; and

(iii) Where the overdrawal of the emoluments of the nature of the pay, as defined has been
occasioned by delay in notifying reversion; and
(2)(i) Recoveries should be waived on grounds of undue hardship or distress in genuine
cases and not merely on ground that the over payament was made in good faith and
that recovery would cause hardship.
(ii)
Rule 176 :

Sanctions to waive recovery shall be sent to the Accountant General.

Recoveries on account of disallowance Procedure :(1) Deductions on account of sums
disallowed from pay, Travelling Allowance, Medical charges etc., by the Accountant General,
or F.A./Chief Accounts Officer/Senior Accounts Officer/Accounts Officer as per rule 171 and
172 shall be made as per their instructions.

59
(2)

The recovery of a sum disallowed from a salary, travelling allowance, and medical reimbursement
shall be made from next salary bill, travelling allowance bill and bill for medical reimbursement
respectively. In cases, however, if the Government servant does not within a month present any
Travelling allowance bill or medical charges will the sums disallowed shall be recovered in cash for
from his next salary bill.

Rule 177 : Certificate of deductions to be Conclusive Proof : (1) The Drawing and Disbursing Officer shall
invariable issue an annual certificate of all kinds of recoveries including insurance and provident
fund made from the salary bill of a Government servant in Form G.A.55-A by 30th June every year.
Such certificate of recoveries will be treated as conclusive proof of evidence of the amount having
been paid to the Government by deductions from his salary bill.
On production of such a certificate the Government servants shall be absolved of liability for such
amount recovered.
The authority concerned shall locate the missing credit, if any and complete the concerned account
of the Government servant on the basis of such a certificate. It will not be necessary for the
authority to take recourse to second verification of such recoveries from own record or from
Treasury account or call further information from Government servant. It will also form the basis of
issuing "No Dues Certificate" when demanded or where necessary for settlement of claims at the
time of finally quitting the service or otherwise. In case of incorrect certificate issued, the matter
shall be reported to the Government for taking action against Drawing and Disbursing Officer who
has issued the certificate.
(2)

In case certificate as mentioned in clause (1) (i) not available for past years, missing credits of
Insurance and General Provident Fund shall be adjusted on the basis of certificate in the prescribed
form given by concerned Government servant duly certified by his present Drawing and Disbursing
Officer stating therein that the Government servant was not on extra-ordinary leave/commuted
leave or placed under suspension or on deputation to other State, Boards, Corporation or other
autonomous bodies, etc., during the period mentioned by Government servant in part "A" of
certificate as verified from his Service Book/Leave File/ Personal File. The certificate shall be taken
as conclusive proof of the recoveries having been made towards Insurance Premium or General
Provident Fund Contributions.

[(3) In case of Panchayat Samiti/Zila Parishad employees and State Government employees working in
Local Self Government Institution from whose pay recoveries are made towards insurance
premium/GPF and deposited by Challans/Cheques in Treasury, a certificate in the forms at Part
'A' and 'C' respectively may be obtained from the concerned employee. Such certificate should be
duly certified on the form at Part-B in the case of Panchayat Samiti/Zila Parishad employees by his
present D.D.O./Secretary, Zila Parishad and in the case of an employee of the Local Self
Government/Institutions in the Form at Part D by his Drawing & Disbursing Officer.
CERTIFICATE
PART 'A'
(To be furnished by the Panchayat Samities/Zila Parishad employee only)
I..............................S/o Shri............................. employed in ....................................(Name of
Office/Department) as................................ (Designation) certify that the deductions towards State
Insurance Premium/G.P.F. were made from my salary for the month/months detailed hereunder at
the rate shown against each.

.......................................
1.Added vide Circular No. 4/95 dated 9.1.1995.

59-A
Insurance Policey No./G.P.F. Account No..............................

Sl. No.

Month/Months

Rate of premium recovery

against State Insurance
3

Rate of contribution
towards G.P.F.
4

1
2
I further certify :(1) that the rate(s) of premium/contributions as shown above is/are correct to the best of my
knowledge and belief.
(2) that in the event of the rate of recovery having not been mentioned above, the
premium/contribution adjusted by the State Insurance & P.F. Department on the basis of
the last recovery immediately preceding the month of gaps (missing credit) and onwards
shall be acceptable to me. If at any time it is found that the rate of recovery was different,
the recoveries shall be adjusted by the State Insurance & P.F. Department at the revised
rate on production of conclusive proof by me.
(3) that in case of any excess amount paid to me as a result of adjustment of recoveries as
above, I undertake to refund the same to the State Insurance & P.F. Department.
Signature of the Govt. Servant
Part B
On the basis of his Service Book/Personal File/Leave File it is certified that the above
incumbent was not on extra ordinary leave/commuted leave/placed under suspension or on
deputation to other State/Corporation/Board etc., during the period mentioned by him in Part
'A'. Recoveries made towards State Insurance Premium/G.P.F. contribution from his salary
have been deposited vide challan/cheque in Treasury.
Signature of the D.D.O./Secretary, Zila
Parishad with seal of Designation.
Part C
CERTIFICATE
( To be furnished by the State Government employees working in Local Self Government Institution)
I, ....................................................S/o Shri ................................... employed in the State
Government as ....................................(Designation) and working in...............................................
(Name of Institution) certify that the deductions towards State Insurance Premium/G.P.F. were made
from my salary for the month/months detailed hereunder at the rate shown against each :
Policy No./G.P.F. A/c No................................
S.
No.

Name of
month/
months

Rate of
premium
recovery
against State
Insurance

Rate of contribution towards

General
Provident Fund

Total amount of the

challan or cheque
through which the
amount was
deposited
Premium/ Contribution
5
6

No. & date of the

challan or cheque
vide which the
amount was
deposited.
Premium/ Contribution
7
8

59-B

I further certify that in case of any excess amount paid to me as a result of

adjustment of recoveries as above, I undertake to refund the same to the State Insurance
& P.F.Department.
Signature of the State Government employee
working in Local Self Govt. Institution.
Part - D
(To be furnished by the Drawing & Disbursing Officer of the Local Self Government
Institution for the State Government employees working in the Institution).
Certified that the deductions towards State Insurance Premium/GPF against
Policy/Account No..............of Shri.............S/o Shri.................were made from the salary
for the month/months and deposited vide challan or cheque No.............date...... as
detailed under :S.No
Policy/
Name and
Month Amount of
Total
No. & date
.
G.P.F.No. Designation
the
amount of
of the
premium
challan on
challan or
contributio
cheque
cheque vide
n in favour
which the
of the
amount was
employee
deposited
1
2
3
4
5
6
7
Signature of the D.D.O. of Local Self
Govt.Institution concerned with seal
of Designation.
VI - PLACE OF PAYMENT OF PAY, LEAVE SALARY, VACATION PAY, ETC.
Rule 178 : Place of Payment - Pay and Allowances and/Leave Salary/Vacation Pay :
(1) Save as hereinafter provided and subject to any special rule or procedure that may
be prescribed by departmental regulations, bills for pay and allowances are
ordinarily payable only at the treasury of the district in which the claim arises.
(2) Nothing contained in this rule shall have the effect of withdrawing any concession
that has been or may be allowed by the Government to individual Government
servant or class of Government servants of drawing a part of their pay at place
other than the district treasury of their head quarters.
Provided that in such of the cases where any Drawing and Disbursing Officer has
jurisdiction over more than one District, pay, leave salary/vacation pay and
allowances of the staff posted in other district under his jurisdiction shall be drawn
for payment from treasury where the office of Drawing and Disbursing Officer is
located.
(3)

Payment of Salary through Saving Bank Account : The monthly salary of all the
1
[Gazetted/Non Gazetted] Government Servant shall as far as possible be paid only
through the Bank. Each 1[Gazetted/Non Gazetted] Government servant shall open Bank
Account with the State Bank of India/Bikaner and Jaipur or other scheduled banks
2
[deleted] and intimate the Drawing and Disbursing Officer his account number

___________________________________________________________________________
1. Substituted for [Gazetted] vide Circular No.1/96 dated 4.1.1996.
2. Deleted words [transacting cash business of the Government of Rajasthan] vide Circular No.20/2002 dated
11.11.2002.

60
in the Bank. The Drawing and Disbursing Officer while drawing the regular salary bill, shall
prepare a covering list indicating net amount of salary payable alongwith name of the Government
servant and Savings Bank Account Number. The bill so prepared shall be endorsed in favour of
bank after getting passed from the treasury, the Bank shall on the basis of covering list credit the
respective accounts with the net amount of salary indicated therein on the due date of Payment of
salary.
Other claims of pay and allowances may also be endorsed for credit in the account as provided
above, if the Government servant so desires. This procedure will avoid handing of cash in the
office and will eliminate risk of misappropriation etc.
1

[In case the Accounts of the employees are opened in the banks other than transacting cash
business of the Government of Rajasthan, the clearing/commission charges, if any, shall not be
borne by the Government.]

Rule 179 : Payment to the Government Servant and Messenger : (1) Pay and allowances, (including T.A.,
Medical charges) leave salary/vacation pay shall be paid only upon the personal claims of the
Government servant concerned, and to his personal receipt and not otherwise.
(2) The Government
servant may be allowed to receive payment through a messenger duly
authorised by him to receive the money on his account, but there can be no endorsement on the bill
to pay any such person and in such a case, the Government accepts no responsibility in respect of
money, cheque or draft, that may be handed over to the messenger.
(3) In case a Government servant who is unable to present himself in person to receive payment, claim
may be paid to banker or agent duly authorised by him to receive the money and give legal
quittance. Provided that the banker or the Agent holds a legally valid power of attorney to act on
his behalf. In the absence of such a power of attorney, the Government servant desiring to receive
payment through a banker or agent shall furnish the later with a legal quittance for the money
claimed signed by himself, which will have to be surrendered to the Drawing and Disbursing
officer with a letter of authority for the payment to be made.
The banker or the agent shall also furnish a formal receipt (which need not be stamped) to show
that the money has been actually received by him.
Rule 180: Payment through Agent - Leave Salary/Vacation Pay : (1) A Government servant claiming leave
salary, vacation pay shall either appear in person at the place of payment or furnish a life
certificate, signed by a Gazetted Government servant or person specified in Rule 309 of Rajasthan
Service Rules, 1951 (Volume-I, Part-B). If he draws his leave salary/vacation pay through an
authorised agent/bank, the agent/bank furnish the life certificate aforesaid, or execute an indemnity
bond to refund overpayment under the provisions of these rules.
(2) Government servants may make arrangements with their agents to draw their leave salary, vacation
pay etc., either granting them power of attorney to enable them to do so, or leaving their bills duly
completed and signed in the agents custody for collection, the agents in their turn giving the
Government a bond of indemnity as a security against any loss in the case of over payments.
(3) A Register of Power of Attorney (Form T.R.113) shall be maintained by the Drawing and
Disbursing officer in the form prescribed in the Government Securities Manual and all cases in
which the power of attorney has been granted shall be recorded therein.
(4) The bond of indemnity which must be stamped, may be of the following form in the case of a firm
or bank:- "In consideration of our/their being permitted to draw the pay/leave salary
of............during his absence from......we........hereby engage in..............(here insert the name of
bank) to refund the Government on demand any over payment that may be made to us/them as
his agent/agent. It must be seen that the person signing the bond of indemnity has authorised to
bind the firm or bank."
_____________________________________________________________________________________________
1.Added vide Circular No.20/2002 dated 11.11.2002.

61

Rule 181:

Bond of Indemnity by Agent or Bank : It will not be necessary for banks to execute
separate bond for each individual, General Bond of indemnity shall be filed by the
banks in the prescribed formunder Rule 180 (4) above.

Rule 182:

Life Certificate not Necessary : In the following cases life certificate will not be
necessary :- (i) When the leave salary is claimed in the same bill at the duty pay for
the period following that of leave salary; and

(ii) When the leave salary is drawn after the report of resumption of duty on the expire of
leave.
(2) When separate bills for leave salary/vacation pay etc., relating to different portion are
presented and paid simultaneously it is not necessary to furnish separate life
certificate for the different periods.
Rule 183 :

(1)

Payment of Lunatics Pay and allowances, Pension, Gratuity, etc.: Pay and
allowances of a person who is certified by a Magistrate to be a lunatic shall be paid in
accordance with detailed provisions given below:
On receipt of information that a Government servant has been certified to be a
lunatic, the Head of Office, in which the Government servant before his being
certified to be a lunatic was last employed shall on the basis of the orders issued by
the Appointing Authority, indicating the person(s) to whom and the proportion in
which they pay and allowances admissible to the Government servant may be paid in
accordance with the provisions of section 95 (1) of the Indian Lunacy Act, 1912,
draw the pay and allowances of the Government servant in the appropriate salary bill
from the treasury. The claim shall be supported by all the relevant certificates which
the Head of the Office is required to furnish in the normal circumstances. However, in
respect of the certificates which solely depend on the personal knowledge of the
Government servant and which cannot be furnished in such cases, the Head of office
shall record, if the satisfied about the reasonableness of the claim, a certificate to the
effect that the claim is not susceptible of verification but is considered reasonable.
If the Government servant is invalided from service, the claim would be the last one
and the requisite payment shall be made only after the Head of office has satisfied
himself by reference to the concerned treasury, P.W.D. (B & R) , Motor Garage and
his own and his own records that no Government dues are outstanding against the
Government servant.

(2)

The amount drawn in the manner stated above shall be paid to the person having charge of the
lunatic in the proportion determined by the appointing authority and pay the surplus, if any or
such part thereof; as he thinks fit for maintenance of such members of the lunatic's family as a
dependent on him for maintenance and re ceipts obtained, stamped where necessary.

(3)

Where a Government servant has been invalided from service and it is found that Government
dues are outstanding against him even after the adjustment of his claims for pay and
allowances, the same may be adjusted against the amount of the death-cum-retirement
gratuity, if any .

(4)

The Head of Office making payments shall be discharged of all liability in respect of any
amount paid in accordance with this rule.

Rule 184:

(i)
(ii)

Provisional Payment of Pay and Allowances: (1) In the following cases provisional
payment of pay and allowances may authorised by the Government to a Gazetted Government
servant for a period of three month in cases where delay is anticipated in issuing sanction:for the continuance of the post/appointment, and
for the provision in the budget for posts created/extended, etc;

62
(2)

The Head of the Department may like wise sanction provisional payment of pay and
allowances to non-gazetted Government servants for a period of three months which will be
subsequently adjusted and regularised when the sanction of the compentent authority is
received.

Rule 185:

Pension and Leave Salary Contribution: (1) A Government servant on deputation to foreign
service shall ensure that the foreign employer has sent his pension contribution either though
deposit in the Bank/ Treasury (copy of receipted challan), draft or cheque at the end of
financial Year or at the end of deputation period whichever is earlier to the Director of
Pension, Deptt. Raj. The Pension contribution for the preceding Year may be sent upto 30th
April of ensuring Year without any penal interest.

(2)

The amount of pension contribution in case of its deposit through challan in the Bank/
Treasury shall be accounted for in head as below:"0071- Contribution and Recoveries Toward Pension And Other Retirement Benefits.
01- Civil.
101- Subscription and Contribution
1-

Contribution for Pension &gratuity."

(3)

The pension contribution shall be recovered @ 12% of the maximum of the scale of the post
held by the Government servant in his parent department. The pension contribution will be
calculated for full month. Fraction of a month exceeding 15 days would be treated as full
month and a fraction upto 15 days would be ignored.

Rule 186:

Arrears payments: Arrears of pay, fixed allowances, leaves salary shall be drawn, not on the
regular monthly salary bill, but in a separate bill, the amount claimed for each month being
entered separately with reference to the bill from which the charge was omitted or withheld, or
on which the charge was omitted or with held, or on which it was refunded by deduction or of
any special order of competent authority granting a new allowance or an increase in pay. A
note of the arrears bill shall invariably be made in the office copy of the bills for the period to
which the claim pertains, over the dated initials of the Drawing and Disbursing officer in order
to avoid the risk of the arrears being claimed over again.
Subject to the conditions laid down in Rule- 188 arrears bills can be presented at any time and
may include as many items as are necessary.

Rule 187:

(1)

Notwithstanding, the provisions contained in Rule- 149, the arrears of pay and allowances,
increment or leave salary etc. of Government servant, due in respect of the old post (s) which
have not been drawn at the time of the transfer may be drawn and paid at the new head
quarters or department . For this purpose the following procedure shall be followed:
A Government servant may get payment of arrears of pay and allowances becoming due after
he joined at the new post from the new Drawing and Disbursing officer, where he is
transferred, on the basis of statement furnished by him of pay and allowances drawn for the
period involved in the arrears claim at the old place of posting. In such cases revised Last Pay
Certificate shall not be necessary.
Such a statement shall be sent by the previous Head of Office within a fortnight from the date
of receipt of letter from the present Head of office. In case of arrears becoming due at the time
when he was at old post and not paid till he handed over the charge there, such statement shall
as far as possible be given to the Government servant along with his Last Pay Certificate. In
case of non-receipt of such statement within a month, the matter will be reported to the Head
of the Department who would direct the previous Head of Office to sent statement with out
any further delay. In case the statement is not received even after reporting it to the Head of
the Department, the Government servant shall have option to report the matter to the
Government

63
(2)

The Drawing and Disbursing officer who makes Payment to such arrears claims shall be
required to make an entry in the service book with a view to prevent drawl of double claim
subsequently in the following form:"Certified that arrears claims for the period from.............. to ................... amounting to
Rs................... (in words) ...................... on account of fixation of pay in revised pay scales
or increment/leave salary etc. has been made vide Bill No. .................... dated............... by
the undersigned".

(3)

Payment of the increased rate of pay and allowances at the new place of posting caused due to
approval of fixation of pay, grant of increment or sanction of special pay, etc., for the period
as far as it relates to new post shall be made by the new Drawing and Disbursing officer
without insisting for obtaining payments of arrears claims first for the period relating to old
post.

Rule 188:

Time-Barred Claims: (1) Subject to the provisions contained in rule 90 to 94 of these rules,
all petty claims of a Government servant other than that of pension and pay of an amount up
to Rs. 50/- for more than 3 Years old where the delay in submission is not adequately
explained, shall be rejected forthwith.

(2)

The right of a Government servant to claim for travelling allowance including daily allowance
shall be forfeited or deemed to have been relinquished if the claim for it is not preferred to the
Head of Office within one Year from the date on which it become due provided that if there
are sufficient reasons to show as to why the claim was not preferred in time, the competent
authority may accept the claim for payment.

(3)

Recording of time Limits for Pre- Check: The time limit prescribed in rule 90 shall be
reckoned from the date on which the charge becomes payable as under:.
Travelling allowance
From the date of completion of journey.
Medical claims
From the date of signing by the authorised
medical attendant or counter signed
Ordinary increments
From the date on which periodical increment
certificate is signed by the competent authority.
Officiating pay, Leave salary
From the date of sanction
Retrospective arrears of pay due to From the date of the approval of fixation statement by
fixation of pay.
an officer nominated for the purpose.
Honorarium for overtime
From the date of sanction

(i)
(ii)
(iii)
(iv)
(v)
(vi)

Rule 189:

Travelling Allowance Bills- General Instructions: (1) Bills for Travelling

allowance other than Fixed or permanent allowance shall be prepared and presented
in Form G.A. 94 & 95 in accordance with the instructions contained in the form of
Travelling Allowance Bill and provisions of Rajasthan Travelling Allowance Rules.

(2)

A Register of T.A. Bills shall be kept in Form G.A. 98.

(3)

In case of circuitous route is taken, reasons for doing so shall be stated in the bill.
Details of conveyances transported should be mentioned on the bill in case actual
expenses are drawn account of conveyance. For the purpose of drawing Travelling
Allowance for family members, a certificate shall be furnished of the member and
relationship of the members of the family. In case of personal effects and
conveyances, the bill shall be supported by a certificate that the actual expenses
incurred was not less than the sum claimed.

64
(4)

The Government servants may Prefer their Travelling allowance on completion of a particular
journey of the claims of different journey may be included in one bill at one time, in any case
before 31st March.

(5)

Countersignature on T.A. Claims: The bill completed under the preceding rule may be
cashed at the treasury on the receipt of the Head of office, but no bill requiring previous
countersignature of a Controlling authority shall be presented at the treasury before such
countersignature has been obtained.
For countersignature the Controlling authorities shall maintain a Register in Form G.A.99 In
the departments/offices where the number of Government servants, who are required to
perform frequent tours, is large the controlling authorities may maintain this register in the
form of a ledger and allot one page to each such Government servant to prevent double drawl
of T.A. claims.

Rule 190:

Travelling allowance Claims for the journey at old post: The Travelling Allowance claim
remaining undrawn due to transfer for the journey undertaken during the period when the
Government servant was posted at the old place shall be paid at the old office only and
charged to the same budget head to which his pay for that period was charged.

Rule 191:

Reimbursement of Medical Charges: The expenditure incurred by, and to be reimbursed to

Government servants on account of medical attendance and treatment shall be drawn on the
salary bills under the detailed head " Medical Charges" The amount drawn in the bills shall be
supported by proper receipts and vouchers in all cases.

Rule 192:

Adjustment of Bill for "Nil" Amount : All bills of personal claims like T.A., medical
charges, etc., where amount was paid as advance by presenting bill at treasury as per provision
of chapter IX (Advances to Governments), if at any time of adjustments of such advances, the
amount works out to be "Nil" amount, shall be sent to treasury in usual way for scrutiny, etc.
The Treasury officer shall return the bill to the Head of office who will link it with the original
vouchers and retain it in accordance with the provisions of rule-219 of these rules for local
audit by Accountant General/Check parties.

Rule 193:

Disbursement of Pay and Allowances- Acquittance Rolls : (1) The Head of office is
personally responsible for the amount drawn on a bill signed by him or on his behalf until he
has paid it to the persons entitled to receive it, and obtained a legally valid quittance on the
office copy of the bill. If, in any case, owing to the large size of an establishment or for any
other reason, it is not found feasible or convenient to obtain the receipts of the payee on the
office copy of the bill, the Head of the office may use separate acquittance roll in Form G.A.
100.

(2)

The acquittance Rolls shall be serially numbered and references to the bills of which they
include payments shall be recorded thereon. These rolls shall be kept in guard files and under
safe custody of cashier.

(3)

If for any reason, payment cannot be made within the course of the month, the amount drawn
for the payee shall be refunded by short drawing in the next bill, pay or allowances may be
drawn again when the occassion for making the payment arises.
Provided that if in the opinion of the Head of the office, this restriction is likely to operate
inconveniently, the amount of undisbursed pay or allowances may, at his option be retained
for any period not exceeding three months, but this concession shall not be availed of unless
the Head of office is satisfied that proper arrangements exist for safe custody of the sums
retained.

65
(4)

Undisbursed pay or allowances shall not be utilised for granting any advance for purchase of
stores or for meeting petty office expenses, and shall not under any circumstances be placed in
deposit at a treasury.

(5)

Acquittance Rolls and office copies of bills are not required to submitted to the Accountant
General, but being important records, they should be stamped "Paid" and preserved carefully
for the periods prescribed.

(6)

Cash drawn on pay and Travelling Allowance Bills of establishment shall not be mixed with
regular cash balance of the office/department, if any.

Rule 194 :

Register of undisbursed Pay and Allowances : In order to enable Head of office and other
Drawing and Disbursing officers to discharge their responsibilities imposed under the above
rules effectively a Register in Form G.A. 102 shall be maintained in each office and head of
Offices/Drawing and Disbursing Officer and other officers authorised shall review the register
periodically. While reviewing the register the acquittance rolls and office copies of bills shall
also be reviewed so that proper watch over undisbursed amount may be kept.

VII PAYMENT OF PAY AND ALLOWANCES ON RETIREMENT, ETC.

Rule 195 :

Last claims on Retirement : (1) In case of a Government servant who has retired, the last
payment of pay and allowances may be made without production of no-dues certificates as per
clause (2) of this Rule. Recovery of the Government dues subsequently found to be
outstanding against him may be made in accordance with the provisions of section 9A of the
Rajasthan Pension Act, 1958 from the Pension/Gratuity of the Government servant.
(2)

No Dues Certificates : In case of the persons quitting Government Service on account of

death, termination, resignation, dismissal or otherwise, last payment of pay and allowances
shall not be made without obtaining no dues certificate in Form G.A. 89 from the concerned
Treasury officer (for Motor Conveyance and House building advance), P.W.D. (B&R) (for
rent of Government residential accommodation) Motor Garrage and Head of office.
In cases, however, where complete accounts of House Building and Motor Conveyance
advance together with interest thereon have not been transferred by the Accountant General to
the treasury officer concerned, no dues certificate shall be given by the Accountant General,
Rajasthan.

(3)

Rule 196 :

No Dues Certificate from Motor Garage shall be obtained only in case of Government
servants who are entitled for facility of vehicles from Garage or District Pool. In case of
P.W.D., the certificate shall be required only when a Government servant is residing in a
residential building at the time of quitting the service or death.
Death of Government Servant : Pay and allowances can be drawn for the day of the man's
death, the hour at which health takes place has no effect on the claim.
Note : 'Day' for the purpose of this rule means a calender day beginning and ending at
midnight.

Rule 197:

Pay and allowances of deceased Government Servant : (i) Pay and allowances of all kinds
claimed on behalf of a deceased Government servant may be paid to the spouse without
production of usual legal authority. In other cases such payment can be made after such
enquiry in to the rights and title of the claim as deemed proper. Provided that the payment of
claims of above Rs. 2,000/- shall be made on the execution of an indemnity Bond in Form
G.A. 63 by the claimed in prescribed Form with such surities as may be deemed sufficient by the above

66
authority. The sureties accepted shall be of proved financial ability to meet the obligations
undertaken.
(ii)

The procedure prescribed in this rule shall also apply to any claim for payment of dues or
honorarium to deceased non-official members including deceased non-official member of any
commission or committee.

(iii) The Head of office shall draw the amount in the appropriate bill from the Treasury.
The claim shall be supported by all the relevant certificates, which the Head of office is
required to furnish in normal circumstances. However, in respect of certificates which solely
depend upon the personal knowledge of the deceased Government servant but which
obviously cannot be furnished by the Head of the office, the head of office shall record if he is
satisfied about the correctness of the claims a certificate to the effect that the claim is not
susceptible of verification but has been found reasonable.
Rule 198:

Payment of Notice period Pay and Allowance of Compulsory Retirement : Authorities

competent to retire a Government servant compulsorily under Rule 244(2) of Rajasthan
Service Rules, shall draw in advance pay and allowances in lieu of notice period so decided
and will pay the same to the retiring Government servant along with the retirement order.

Rule 199:

Correspondence by Government Servant at Government Expenses :A Government

servant may make correspondence at Government expenses in the following cases :(i)

Missing credit of G.P.F. and Insurance deductions and matters relating to the;

(ii)

Correspondence through his personal file made without request of Government servant;

(iii) Reservation in Rest/Circuit houses while on duty;

(iv) Leaving Headquarters in emergencies and unavoidable circumstances, expenses on telephone
or telegram thereon; and
(v)

Concerning his pay and allowances.

(2)

In the following case correspondence will not be made at Government expenses:-

(i)

Loan from Provident Fund and Insurance;

(ii)

Correspondence through personal file at the request of Government servant; and

(iii) Leaving headquarters in normal circumstances, expenses on telephone or telegram, on this

account.
**************

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CHAPTER IX
ADVANCES TO GOVERNMENT SERVANTS
I INTRODUCTORY

Rule 200 :

(1) The Chapter deals with interest free advances to Government servants like advances on
tour, on transfer, leave travel concessions to all India Service Officers, advance in lieu of leave
salary, festival advances, advances for training abroad, medical attendance and General
Provident Fund.
(2)

Other advances not falling under any of the classes specified in the Chapter may be allowed in
accordance with such general or special orders as the Government may issue in each case.

II GENERAL CONDITIONS
Rule 201 :

Unless otherwise provided, Head of office may grant advance in accordance with the
provisions contained in this Chapter.

Rule 202:

(1) A Government servant without a substantive appointment unless otherwise provided in

these rules may be granted an advance provided the furnishes alongwith his application for the
grant of such advance, a surety bond in the prescribed form as under from a permanent
Government servant having a status, comparable to, or higher than that of the Government
servant who applies for the advance.
(2)

Unless otherwise provided in these rules, a Government servant without a substantive

appointment including a probationer, on contract who has completed three years service or a
temporary government servant may be granted advances viz. advance of pay and T. A. on
transfer, advance of T.A. on tour, festival advances, advances in lieu of leave salary without
production of surety, provided that authority sanctioning such advance is satisfied that the
same could be fully recovered or adjusted during the period of temporary employment of the
government servant concerned.
Note : This provision does not preclude sanctioning of an advance on the same basis as for
permanent Government servant provided surety from a permanent Government servant is
obtained.

(3)

If an advance is granted to a Government servant who is due to retire or whose services are
likely to be terminated within the maximum period prescribed for its repayment, number of
installments shall be so regulated that the repayment of advance is completed before
retirement or termination of service, as the case may be.

(4)

Repayment : In cass where repayment is fixed in installments, each installment except the last
one shall be a number of whole rupees, the balance being recovered in the last installment.

(5)

For the purpose of Part-III of this chapter "Pay" shall mean pay as defined in rule 7 (24) of
Rajasthan Service Rules,1951.
The Security Bond should be furnished in the following form.

SURETY BOND FROM PERMANENT GOVERNMENT SERVANT

Know all men by these presents that I...................son of.................resident of................... in
the District of ..............at present employed as a permanent.............. in the ................................
(hereinafter called "the surety") an held and firmly bound unto the Governor of Rajasthan
(hereinafter called "the Government" which expression shall include his successors and
assigns) in the sum of Rs........ (Rupees.........only) to be paid to the Government for which
payment to be well and truly made. I hereby bind myself, my heirs, executors, administrators

68

and representatives firmly by these presents. As witness my hand this........ day

of........ one thousand nine hundred and............
WHEREAS.....................son of.............. resident of........... in the District of......... at
present employed as a temporary............... in the .................. (hereinafter called " the
Borrower") has, at his own request, been granted by the Government advance of
Rs....... (Rupees............) only for........... AND WHEREAS the borrowers has
undertaken to repay the said amount in............... equal monthly instalment, AND
WHEREAS in consideration of the Government having agreed to grant the aforesaid
advance to the Borrowers the surely has agreed to execute the above bond with such
condition as hereunder is written.
NOW THE CONDITION OF THE OBLIGATION in such that if the said Borrower
shall, while employed in the said...... duty and regularly pay or cause to be paid to the
Government the amount of the aforesaid advance owing to the Government by
instalments until the said sum of Rs........ (Rupees......) only shall be duly paid, then
this bond shall be void otherwise the same shall be and remain in full force and
virtue. BUT SO NEVER THE LESS that if the Borrower shall die or become
insolvent or at any time cease to be in the service of the Government, the whole or so
much of the said principal sum of Rs...... (Rupees.......) only be recoverable from the
surety in one installment by virtue of this bond.
The obligation undertaken by the Surety shall not be discharged or in any way
affected by an extension of time or any other indulgence granted by the Government
to the said Borrower.
The Government have agreed to bear the stamp duty, if any, for this document.
Signed and delivered by the said...............

(Signature of Surety)

at.............this.....................
day of...............19....................

Designation
Office of which attached........

Signature, Address, and

in the presence of

Occupation of the Witness.

1......................................
2.....................................

III ADVANCES FOR TRAVEL

Advance for Journey on Tour : First Advance
Rule 203:

Conditions of Eligibility : Advances may be made to a permanent or temporary

government servant proceeding on tour upto an amount necessary for a particular
journey to cover his travelling expenses for a period not exceeding 30 days as
admissible under Rajasthan Travelling Allowance Rules as well as his expenses on
contingent charges arising out of the tour like hire of conveyance or animals for
carriage of records, tents or other Government property.

69
Note : Travelling Expenses includes road mileage, daily allowance, fare and incidentals for
the journey, both ways.
(2)

Advances may also be paid to a Government servant when he is not getting his pay for want of
competent sanction for continuance of his post for extension in his appointment.

(3)

Powers of sanction : Advances may be sanctioned by the Head of Office or Drawing and
disbursing officer, if powers are delegated to Head of Office.

(4)

Heads of Offices, who are their own controlling officer for the purpose of travelling
allowance, may sanction advance for himself.
Advances to Heads of offices, who are not their own Controlling officer may be sanctioned by
the respective Controlling officers.

(5)
(6)

Second Advance Conditions of Eligibility: A second advance shall not be given to a

Government servant until an account of previous advance has been given by him.

(7)

A Government servant who has taken an advance under this rule for any particular journey
may not take payment on travelling allowance or other bills drawn in respect of the same
journey while the advance or any portion of it still remains unadjusted.
Exception
In cases where a Government servant is required to proceed on tour frequently under emergent
circumstances or at short notices necessitating the undertaking of a journey soon after
completeling of earlier journey, thus leaving little time for him to prefer his T.A. Bill, a
second T.A. advance may be sanctioned by the competent authority subject to the following
conditions:

(i)

The second journey is required to be undertaken soon after the first one, that is, within a week
after completion of the first tour;

(ii)

The bills for the advances drawn are submitted atleast within a week after compeletion of
second journey and ;

(iii) In any case, not more than two advances are allowed to remain outstanding at a time.
(8)

A Government servant under suspension may be granted an advance of traveling allowance to

cover his traveling expenses and for daily allowance for the period of journey from his
headquarters to place of enquiry and back.

(9) Adjustment of Advance : The amount of advance grated shall be adjusted within 15 days from
the completion of tour or the date on which the Government servant tesumes duty after
completion of tour.
(10) Account Head and Drawal : The advance and recovery shall be accounted for in detailed head
'Travel Expenses' and drawn in T.A. Bill Form G.A. 94 & 95 .
B ADVANCE ON TRANSFER
Rule 204

Conditions of Eligibility : Advance to pay and Traveling allowance may be made to a

permanent and temporary Government servant who, while on duty or leave, is required to
proceed on transfer.

(2)

Advance may be paid to a Government servant when he is not getting his pay due to sanction
for continuance of his post, for extension in his appointment, etc.

(3)

Advance on temporary transfer : No advance of pay shall be granted in respect of temporary

transfer for a period not exceeding 120 days.

70

(4)

Advance not admissible on mutual transfer or on request: No advance shall be

granted in respect of transfer mutually arranged by Government servant among
themselves or made on request and approved by the competent authority.

(5)

No advance shall be granted on his transfer from one office or department to another
office or department on the same station.

(6)

Powers of Sanction: Advance may be sanctioned by the Head of Office/Drawing and

Disbursing officer if powers are delegated by Head of Office. An authority
competent to sanction advance may sanction such advance to himself.

(7)

Amount of Sanction: The amount of advance which may be sanctioned to a

Government servant shall not exceed: One month's pay which he is in receipt of
immediately before transfer or one month's pay to which he will be entitled after
transfer, whichever is less; and/ or the amount of Traveling Allowance Rules.

(8)

Assessment of Advance of Traveling Allowance: The authority competent to sanction

advance shall ensure that the amount of Travelling allowance advance on transfer in
invariably a little less than the estimated amount of Travelling allowance admissible
to the Government servant under Travelling allowance Rules.
The amount of advance should therefore, be limited to an amount equal to:-

(i)

Actual rail fare or bus fare, for self and members of his family, and

(ii)

Transportation cost of carriage of personal effects, and conveyance if any only.

The Government servant applying for grant of advance shall be required to furnish
correct details of actual rail or bus fare, number of members of family, etc., together
with a statement whether members of his family are accompanying him or shall
follow afterwards, with a view to enable the authority sanctioning advance to assess
his need for advance money. If the members of family of the Government servant are
not accompanying him but are due to follow afterwards within six months of transfer,
advance for transfer travelling allowance for self only shall be sanctioned. For family
he may draw second advance for travelling allowance when actually required.

(9)

Advance of pay at the New Station: The advance of pay may be allowed to be drawn
at the new station within 15 days of reporting for duty on production of the Last Pay
Certificate showing that no advance was drawn at the old station.

(10)

Second advance for family members Eligible: These rules do not preclude the grant
of advance to a Government servant to cover the travelling expenses of a member of
his family who follow him within six months from the date of his transfer and in
respect of whom an advance of T.A. has not already been drawn.

(11)

Recovery of Advance Advance of Pay: (i) The amount of an advance of pay

granted to a Government servant shall be recovered in not more than three equal
monthly installments, the recovery commencing from the month in which the
Government servant concerned draws his full month's pay and/or leave salary after
joining his new appointment.

(ii)

Advance of Travelling Allowance: The advance of T.A. shall be recovered in full on

submission of travelling allowance bill by the Government servant.

(iii)

Recovery from the Subsistence Allowance: The recovery of the advance of pay from
the subsistence allowance drawn by a Government servant while under suspension
will be at such rates as the Head of the Department may deem proper to fix.

71

(iv)

Adjustment of advance if granted to single lump sum and claims preferred in

place-meal: When a single lump sum advance is drawn to cover the travelling
expenses both of the Government servant himself and of his family, it may be
adjusted by the submission of more than one bill if it so happens that the members of
the Government servants family do not actually make or complete the journey with
him. In such a case the Government servants family do not actually make or complete
the journey with him. In such a case the Government servant shall certify on each
adjustment bill submitted by him that a further bill in respect of travelling allowance
of the members of his family, (to be specified) who have not yet completed the
journey, will be submitted in due course and is expected to include an amount not less
than the balance of the advance left unadjusted in this bill.

(v)

Time limit for presenting T.A. Bills on Transfer: Transfer T.A. Bill shall be
presented within a period of one month from the date of Government servant takes
over charge of the new post.

(12)

Procedure to watch over the T.A. Advance and effecting recovery there of :

(i)

The advance shall be recorded in the Last Pay Certificate issued to Government
servant on his transfer to a new station.

(ii)

Where a Government servant has not submitted the travelling allowance bill in due
time, the advances drawn by him shall be recovered from his salary bill or any other
dues in one installment by the authority competent to sanction such an advance.

(iii)

In cases when the amount of transfer Travelling Allowance claim works out to be less
than the amount of advance paid, the excess amount of advance shall be deposited
into the treasury by challan and fact of such deposit mentioned in T.A. Bill.

(13)

Advance on transfer to Foreign Service: (i) Advance to Government servants on

transfer to foreign service may be sanctioned by the authorities to sanction transfer.
The amount of an advance granted to a Government servant transferred to foreign
service shall be reimbursed to the Government by the foreign employer in the lump
sum by sending a cheque or Bank Draft in favour of the Head of office on whose
records the advance is originally booked.

(ii)

In advance of pay to a Government servant on his reversion from foreign service shall
not be granted by the foreign employer.

(iii)

An advance of travelling allowance which may be granted by a foreign employer to a

Government servant on his reversion form foreign service, shall be adjusted in T.A.
claim of the Government servant. Since this is to be borne by the foreign employer,
the T.A. bill shall be sent direct to them by the Government servant.

(iv)

Advance of Pay & Travelling Allowance given by Panchayat Samiti, etc.Reimbursement: The advances of pay and T.A. given by Panchayat Samities in
cases of transfer of their staff to a Government Department shall be reimbursed by the
Head of Office by credit to the P.D. account of the Panchayat Samities which made
the advance.

(14)

Accounting of advances of Pay & T.A. on transfer and its recovery: Advances of
pay and T.A. on transfer to Government servants will be accounted for under the
same head to which the Government servants pay and allowances are debited.
Adjustment or such advances from pay/T.A. bill in cash will be treated as minus
expenditure under detailed head 'Salaries' or 'Travel Expenses' irrespective of
whether the recoveries are made in the same year or in the subsequent years.

72
C ADVANCES TO ALL INDIA SERVICE OFFICERS
(I.A.S., I.P.S. & I.F.S.) FOR LEAVE TRAVEL CONCESSIONS
CONDITIONS OF ELIGIBILITY
Rule 205 :

(1) Advance may be granted to the members of the Indian Administrative Services, Indian
Police Service and Indian Forest Service officers serving in connection with the affairs of
Rajasthan Government to enable them to avail of the leave Travel Concession.

(2)

Powers of Sanction : The Heads of office who are Controlling officers may sanction
advances to Government servants to enable them to avail of Leave Travel Concessions. Head
of offices who are not their Controlling officers may be sanctioned advance by the next higher
authority.

(3)

Amount of Sanction : The following provision shall regulate the grant of such advances:-

(i)

The amount of advance in each case shall be limited to 80% of the estimated amount which
Government would have to reimburse in respect of the cost of journeys both ways;

(ii)

Where the Government servant and the members of his family avail themselves of leave travel
concessions separately, that is at different times, there would be no objection to the advance
being drawn separately to the extent admissible;

(iii)

The advance may be drawn for both the forward and return journey of the Government
servants and/or the members of his family at the times of the commencement of the forward
journey, provided the period of leave taken by the Government servant or the period of
anticipation absence of the members of the family does not exceed 120 days;

(iv)

Where the period of leave or the period of anticipated absence exceeds d120 days, the advance
can be drawn for the forward journey only;

(v)

Where an advance has been drawn for both the forward and the return journeys and later it
becomes clear that the period of absence either of the Government servant his family from
headquarters is likely to exceed 120 days, one half of the advance shall be refunded to the
Government forthwith;

(vi)

Where it is proposed to perform the initial part of the outward journey by rail, the advance
may be granted sixty days before the proposed date of the journey, but shall have to be
refunded forthwith if the Government servant is not able to produce cash receipts from
Railways to show that he has utilised the amount of advance for the purchase of ticket(s)
within ten days of the drawal of advance;

(vii)

Where the initial part of the outward journey is proposed to be performed otherwise than by
rail, the advance may be granted thirty days before the proposed date of the journey, but the
advance shall have to be refunded forthwith, if the outward journey is not commenced within
thirty days of the grant of advance;

(4)

Recovery and Adjustment : (i) The account of the advance for leave travel concession shall
be rendered after completion of the journey in the same was as far as advance of Travelling
Allowance on tour;

(ii)

The Travelling Allowance claim shall be preferred within a period not exceeding 30 days from
the date of completion of the return journey. The amount of the advance shall be recovered in
full from travelling allowance claim;

(iii)

Where advances are sanctioned separately for each different group of members of family of
the Government servant, adjustment of claim may be permitted to be made separately. Where,
however, a consolidated advance is drawn by the Government servant in respect of the
members of his family the adjustment claim shall be prepared in single bill.

73
(5)

Account Head : The amount of advance will debited to the detailed head 'Salaries'
subordinate to the appropriate head of account to which the pay etc. of the Government
servant concerned is debited.

(6)

Grant of advance to Government servant on deputation coming or reversion to Parent

office : In respect of Government servants who are on deputation and wish to proceed on leave
immediately on their reversion to their parent department and to join the parent department on
the expiry of such leave, the following procedure shall be followed for the grant of advance
for leave travel concession:-

(i)

In the leave application of the reverting Government servant, the fact that the would be
availing of the leave travel concession during the period leave should be mentioned by him.
The borrowing department may, while forwarding the leave application to the lending
department for sanction, inform the later department that, in the event of leave being
sanctioned they would sanction advance to the extent and subject to the conditions laid down
in these rules. On receipt of intimation regarding sanction of leave, the Controlling officer for
T.A. purposes in the borrowing department, in respect of the Government servant availing of
the Leave Travel Concession may sanction the advance and endorse a copy to the lending
Department which will keep a watch on the adjustment of Leave Travel Concession advance.

(ii)

The procedure in sub-para (i) above shall also be made applicable in the event of the reverting
Government servant applying for leave and intending to avail of, during the leave, the Leave
Travel Concessions himself or with any or all members of his family. If, during the period of
leave in question, any or all members of his family alone intend to avail of the concession and
not the Government servant himself, even then the procedure laid down in sub-para (i) shall be
followed.

(iii)

The leave travel concession advance granted by the borrowing department will be adjusted
against the account of the department/office which is ultimately, liable to bear the expenditure
on account of the leave travel concession availed of by the Government servant and/or his
family.

(7)

Recovery in lump sum in case of non-preference of final bill : In cases where advance has
been drawn towards Leave Travel Concession, the final bill shall be preferred within 30 days
of the completion of return journey. If that is not done, the authority which sanctioned the
advance shall enforce lumpsum recovery of the advance forthwith and once such recovery is
made, it should be taken as if no advance had been drawn and the claim allowed to be
preferred within a period of three months, failing which it shall stand forfeited.

IV OTHER ADVANCES
Rule 206:

(1) A Head of office or the Drawing and Disbursing officer to whom power may be delegated
may sanction an advance in lieu of leave salary to a Government servant who proceeds on
leave which is due for a period not less than 30 days. A Head of Office may sanction such an
advance to himself also.

(2)

Amount of Advance : The amount of advance in lieu of leave salary which may be granted to
a Government servant proceeding on leave for not less than 30 days shall be fixed in whole
rupees and shall not exceed the net amount of leave salary, including allowances, for the first
30 days of leave, that is clearly admissible to him after usual deductions on account of Income
Tax, Provident Fund, House Rent. Recovery of advances, Insurances, Court attachment, etc.

(3)

Grant of Advance to the Government Servant on Foreign Service and Recovery thereof:
Advance in lieu of leave salary in respect of Government servant who avail of leave during or
on reversion from foreign service shall be paid by the foreign employer. The advance will be

74
recovered by the foreign employer by adjustment from the leave salary claim in
respect of leave availed of. In cases where the advance can not so adjusted in full, the
balance will be recovered from the next payment of salary and/or leave salary or other
claims.
(4)

Determining amount when leave commerces in the middle of month: when a

Government servant proceeds on leave for more than a month from about the middle
of a month, the advances in lieu of leave salary may be on the basis of leave salary
payable for one month of leave from the date of the commencement of the leave.

(5)

Usual recoveries to be made from Duty pay if Duty is for major portion of
month: The usual deduction on account of Income Tax, P.F., House Rent, recovery
of advances, insurance, court attachment, etc., shall be effected from the duty pay
which the Government servant will draw for the portion of the month in which the
leave commences if the period of duty is for the major part of a month. Otherwise,
such deductions may be made from the leave salary.

(6)

Adjustment of advance: The amount of advance granted shall be adjusted in full in

the leave salary bill in respect of leave availed of by Government servant concerned.
If the amount of advance can not be so adjusted the balance shall be recovered from
the next payment of salary or/and leave salary.

(7)

Account Head: The amount of advance will be debited to the detailed head 'Salaries'
to which the pay, etc., of the Government servant is debited.

B-

Advance for training abroad- Conditions of eligibility and powers of Sanction:

Advance salary may be granted to permanent Government servants when they have
been nominated for training abroad and the proceeding for such training outside the
country. The advances would need prior concurrence of Finance Department.

(2)

Amount of Sanction: Government servants shall not be paid Advance salary more
than the salary due during Training period. In case the training period is of 6 months
or less, the advance salary shall not exceed three months salary and if the training
period is more than six months, then the advance salary shall not exceed more than
six months salary.
Note: Advance salary shall include dearness allowance, Additional D.A., Interim
relief and Special Pay but shall not include city compensatory and house rent
allowances.

(3)

Recovery and adjustment of advance: Advance salary shall be recovered in equal

instalments over the remaining months of the financial year, provided that the number
of instalments shall not be more than two times the period (months) for which the
advance has been availed.

C-Advance for medical attendance and treatment outside the State Conditions of
Eligibility and Powers of Sanction:
(1)

The Head of office may sanction an advance to a Government servant and members
of his family, who are entitled to medical attendance and treatment outside the State
under Rule 7 of the Rajasthan Civil Services (Medical Attendance Rules, 1970), to
meet the expenses of treatment in respect of the following diseases:

(i)

Kidney transplantation.

(ii)

Cardic Vascular Surgery including/providing a pace-maker of heart.

(iii)

Cancer surgery including brain tumor.

(iv)

Body Scanner as diagnostic method for identifying the location of the disease for
proper diagnosis etc.

75
(2)

The advances shall be sanctioned on the basis of a certificate issued by the Principal
of Medical College/Director of Medical Health Services.

(3)

Amount of Advance : The mount of advance shall not exceed Rs. 10,000.00.

(4)

Subsequent Advance not to be sanctioned : Further advance shall not be sanctioned

unless the medical re-imbursement claim to the extent admissible has been submitted
in adjustment against the previous advance.

(5)

Adjustment : The entire amount of advance shall finally be adjusted against the due
medical re-imbursement claims under these rules not later than the expiry of a period
of one month from the date of discharge of the patient from the hospital. The unspent
amount of advance, if any, shall be refunded in cash.

(6)

Account Head : The advances and recovery shall be accounted for in the detailed
head 1["Medical Charges"] to which pay and allowances of the Government servant
are debited.

[Deleted]

--------------------------------1. Substituted vide Circular No.8/94 dated 9.2.1994 for "Salaries".

2. Deleted item "D-Festival Advance Conditions of eligibility and Power of Sanction" vide
Circular No. 39/95 dated 24.11.1995.

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E-Advance from the General Provident Fund Conditions of Eigibility

and Powers of Sanction:
(1)

The grant of temporary advances from the General Provident Fund will be governed
by General Provident Fund Rules, 1954 and by instructions, interpretations or orders
issued by the Government under these Rules.

(2)

The Head of the office may sanction the payment to any subscriber of an advance for
one or more of the purpose mentioned in rule 15 (1) of the said Rules. A copy of
sanction shall invariably be attached to the bill in Form G.A. 125 in which the amount
is drawn and another be sent to the Director of Insurance & Provident Fund
Department.

(3)

Amount of Advance : The amount of advance given under Rule 15 (1) of the said
Rules shall consist of a sum of whole rupees and not exceeding in amount three
month's pay or half the amount standing to his credit in the Fund whichever is less.
The special advance given under rule 15 (2) of the said Rules shall not exceed 6
months pay or half the amount standing to his credit.

(4)

Recovery of Advance : The advance shall be recovered ordinarily in the instalments

prescribed as under :Three months pay

24

Four months pay

32

Five months pay

40

Six months pay

48

(5)

The recovery shall be made after grant of advance from the first salary bill when he
draws pay for full month. Recovery of advance shall not be made from a Government
servant who is getting subsistence allowance or on leave without pay or half pay leave
without the consent of Government servant.

(6)

Account Head : The amount of advance and recovery shall be charged on "8005"
State Provident Fund "101 General Provident Fund".
V OTHER REQUIREMENTS

Rule 207:
Formal sanction not necessary Signature/countersignature on bill sufficient: In
regard to grant of advance on tour, transfer, leave salary and medical treatment outside Rajasthan,

77

no formal sanction need be issued. Where the authority competent to sanction advance is
itself the Drawing and Disbursing authority, his signature on the bill, drawing and advance
shall be deemed to carry with it the sanction to grant of advance. However, where the
authority competent to sanction advance is different from the Drawing and Disbursing
Officer, the later shall obtain the countersignatures of the countersigning authority on the
Bill.
1

[VI - ADVANCE DURING AWAITING POSTING ORDERS

207(a) The State Government may grant salary advance equal to basic pay of the
employee under awaiting posting orders in lieu of duty pay. The following procedure shall be
followed for the grant of such advance :
(i)

The advance may be authorised by the concerned administrative department

against a clear vacant post.

(ii)

The amount of advance shall not be more than the awaiting posting order
period.

(iii)

The advance shall be due for payment on the first working day of the
following month.

(iv)

The advance shall be drawn and paid by the office where the Government
servant was posted immediately before awaiting posting orders.

(v)

The amount of advance shall be recorded in the Last Pay Certificate issued by
the office where the Government servant was posted immediately before
awaiting posting order on his final posting to new station.

(vi)

The advance shall not be authorised to a Government servant who is due to

retire or whose services are likely to be terminated.

(vii)

The advance shall be drawn on salary bill form.

(viii) The amount of an advance of basic pay granted to Government servant shall
be adjusted from the salary payable after regularisation of awaiting posting
order period.
(ix)

The advance during awaiting posting order shall be in addition to the advance
on transfer admissible under Rule 204.]

-----------------------------------------------------------------------------------------------1.Added vide Order No.30/2001 dated 10.12.2001

78

PAYMENT - LEGISLATIVE ASSEMBLY

I - Pay and allowances, etc., payable to the Government servant and Members of
Rajasthan Legislative Assembly.
Rule 208 : General : (1) The emoluments to be paid to the Government servants and
Members of the Rajasthan Legislative Assembly are regulated by Act XV of
1952, as amended from time to time, and the rules framed thereunder.
(2)

Salary Bills : Government servant and Members of the Assembly shall draw
their salary bills in Form G.A.71 accompanied by a slip in Form G.A. 71, and a
schedule of deduction in Form GA 71, and where necessary, a schedule of
Income tax recoveries in Form G.A. 71.

II - Procedure for drawing pay and allowances of Members of the

Rajasthan Legislative Assembly.
(3) Payment of Salary, etc., direct to the Members : (i) 1[(a)] Members shall
draw the salary from the local treasury direct which they shall select without
the countersignature of the Secretary, Rajasthan Legislative Assembly.
1
[(b) Payment of salary and other claims of the members through Saving Bank
Account : The members who desire to draw the salary etc. through Saving
Bank Account shall as far as possible be paid through the Bank. The members
shall open Bank Account with the State Bank of India/State Bank of Bikaner &
Jaipur or other Scheduled Banks transacting cash business of the Government
of Rajasthan and intimate the Secretary, Legislative Assembly his account
number in the Bank. The Secretary, Legislative Assembly while drawing the
regular salary bill, shall prepare a covering list indicating net mount of salary
payable alongwith name of the members and Saving Bank Account number.
The bill so prepared shall be endorsed in favour of Bank after getting passed
from the Treasury and the Bank shall on the basis of covering list credit the
respective accounts with the net amount of salary indicated therein on the due
date of payment of salary. Similar action also needs to be taken for Medical
reimbursement claims of the members. No legal acquittance of the members for
the amount so credited in the Bank shall be necessary on the office copy of the
Bill. Other claims of the members may also be endorsed for credit in the
account as provided above, if the members so desire. This procedure will avoid
handling of cash in the office and will eliminate risk of misappropriation etc.]
(ii)

(iii)

Certificate of date of Oath for drawal of First Salary : The Secretary, Rajasthan Legislative
Assembly shall issue a certificate about the date on which the Member of the Legislative
Assembly took oath to enable him to draw the first salary from the said date.
Intimation of Changes : The Secretary, Rajasthan Legislative Assembly, shall communicate
the Treasury Officer concerned about all changes due to resignation, death or falling seat
vacant for any other reason.

...........................................................................................................................................................................................
1.Existing Rule 208(3)(i) renumbered as "(3)(i)(a) and new sub-clause (b) added vide Circular No.29/94 dated 29.6.1994.

79
(iv)

Treasury to be Specified : As soon as a member has been elected the Member will be
required to specify the Treasury from which he would like to draw his salary. This
information will be communicated by the Secretary, Rajasthan Legislative Assembly to the
Treasury Officer concerned with three specimen of his signature. The Secretary will also
issue authority for drawal of the salary, etc., at the Treasury.

(v)

Change of Treasury : When a member wishes to change Treasury for payment, the
Secretary, Rajasthan Legislative Assembly will send information to the Treasury concerned
with three specimen of his signature with a copy to the former Treasury Officer.

(4) Travelling allowance claims : Speaker of the Assembly :(i) The Speaker, who is entitled to traveling and
daily allowances at the same rates as a Minister in the State of Rajasthan, may draw his T.A. in Form G.A.
72.
(ii)

T.A. Claims Members and Deputy Speaker of the Assembly : Members including Deputy Speaker
of the Assembly, whose traveling and daily allowances are regulated by the rules framed under section
8 of the Act, ibid shall draw their travelling and daily allowance bills, in Form G.A. 72.

(iii)

Checking and countersignature of T.A. claims and Register of Travelling Allowances : All
Travelling Allowance bills will be checked by the Secretary, Rajasthan Legislative Assembly. The
progress of total expenditure against the sanctioned grant will be recorded by him in Register of
Travelling Allowance in Form G.A. 72-B. After countersignature the Secretary shall return the bill to
the Member concerned for presentation at Treasury where payment is to be made.

(iv)

The Secretary shall record all travelling allowances bills passed in the above form of Travelling
Allowance Register of M.L.A' s to keep watch over the progress of expenditure on Travelling and
Daily Allowance. Necessary columns may be added in the register to ascertain progressive total etc.

(v)

Specimen Signature-Members: (a) The Members will have their specimen signature attested by the
Secretary or the Deputy Secretary of the Rajasthan Legislative Assembly or by any Magistrate of the
First Class of the District.
(b)

Specimen Signature- Secretary : The Secretary, shall as Controlling officer, send copy of his
specimen signature to all the Treasury Officers in Rajasthan so that the signature of both the
Drawing and Disbursing Officer and Controlling officers may be verified before the payment is
made.

(5)

No Dues Certificate: Each member shall produce a No Dues Certificate from the Secretary,
Legislative Assembly at the time of preferring his last claim of pay and allowances.

Rule 209:

(2)
(3)
(4)

Allowances payable to Relatives and Servants, etc., of the Ex. Rulers: (1) Allowances to
inmates of Zenani Deorhi, Jaipur and Rajmatas shall be drawn in Form G.A. 69 and paid by
the Governor's offfice.

The Secretary to the Governor, in case of Rajmatas, shall be Officer-in-charge who will draw their
payments on the basis of life certificate attached to the bill.
Records of these payments as required by the special rules on the subject shall be maintained.
General instructions regarding the upkeep of accounts and their reconciliation with the Accountant
General's office shall be followed.

Rule 210:

Applicability of General Financial and Accounts Rules to other Matters : In respect of the
Cash and Stores transactions and the maintenance of their accounts and the connected records
and allied maters, the instructions which shall ordinary be followed, are those contained in the
relevant Chapters of these rules.

80
CHAPTER XI
CONTINGENT EXPENDITURE
I GENERAL
Rule 211 :

(2)

Contingent Expenditure : (1) Contingent Expenditure means all incidental and other
expenditure including expenditure on stores, which is incurred for the management of
an office as an office for the working of technical establishment such as Laboratory,
workshop, stores, office expenses, rent and the like but does not include any
expenditure which has been specifically classified as failing under some other head of
expenditure, such as, works, stock, tools and plant.
The Controlling Officer may where this course is more convenient accord his sanction
by signing or countersigning the bill or voucher, whether before or after money is
drawn, instead of by a separate sanction.
Note : The Controlling Officer mentioned in this chapter, shall include Regional
Officer.
II PERMANENT ADVANCE

Rule 212 :

(a)

Sanction, Extent of Amount, Recoupment Instructions thereon : Permanent

advance may be granted to Head of offices who have to make payments before they can
have funds by sending the bill to the treasury subject to the following rules :
The quantum of such advance for any office shall not as a rule exceed half of the
monthly average of contingent expenditure for the preceding twelve months. The
amount should, however, be adequate to meet petty payments.
The application for the advance by an office shall be accompanied by a statement
showing monthwise contingent expenditure for the preceding twelve months.
In case of new office the amount of advance shall be fixed on a conservative basis
subject to review after six months;

(b)

The sanctioning authority while sanctioning advance or revising the amount of advance
shall take into consideration the amount authorised to be drawn on Advance
1
[contingent] Bill for specified objects as per Annexure 'A' to this chapter.

(c)

The advance shall not be multiplied unnecessarily. The amount of permanent advance
shall be adequate enough to meet the needs of every branch of office, so as to avoid the
necessity of applying for separate advance for the subordinates;

(d)

The advance is primarily intended for meeting emergent contingent expenditure.

However, the holder of the advance may at his discretion, utilise it to meet any other
bona-fide expenditure on Government account like actual railway/bus fare (both ways)
and road mileage to non-Gazetted Government servants like class IV servants,
constables, head-constables, who are required to proceed on official tours at short
notice. The amount so advanced shall be recovered out of their travelling allowance
claims;

(e)

The accountability for the advance and its utilisation on bona-fide Government account
in accordance with these rules and regulations shall rest wholly on the holder;
.............................................
1. Inserted vide Circular No. 8/94 dated 9.2.1994.

81
(f)

Copies of sanctions alongwith monthly statement of expenditure showing the amount of

contingent bills cashed with classified details of items of expenditure shall be furnished
to the sanctioning authority in the following month.

(g)

In the event of transfer of charge and yearly on the 15th April, each officer holding a
permanent advance shall send an acknowledgement in Form G.A. 189 of the amount
due from the accountable for by himself as on the 31st March preceding to the authority
which sanctioned the permanent advance as also the 1[Director, Inspection Department]
Rajasthan. Each sanctioning authority and 1[Director, Inspection Department] Rajasthan
shall maintain suitable record to watch receipt of such acknowledgements.

(h)

The 1[Director, Inspection Department], Rajasthan shall ensure through internal

check/audit that the amount of permanent advance sanctioned is not excessive in
relation to expenditure incurred in an office particularly in cases where power to draw
advance has also been given on advance bills provided in these rules.

Rule 213 :

Sanctioning Authority of Permanent Advance : Regional Officers/Head of

Departments may, unless Government otherwise directs, sanction grant of permanent
advance for offices subordinate to them upto the amount advised as appropriate by the
Financial Adviser/Chief Accounts Officer/Sr.Accounts Officer/Accounts Officer of the
Department concerned and Treasury Officer in case of offices subordinate to
Collectors. In case of the Departments where any of these posts does not exist, the
permanent advance shall be sanctioned upto the amount advised by the Director,
Treasuries and Accounts, Rajasthan. Permanent advance for office of heads of
Departments shall, however, be sanctioned by the Government in the Administrative
Department concerned.
Note : Heads of offices may also sanction advance for his own office to the extent
specified in Delegation.
III TREATMENT OF PAY AS CONTINGENT EXPENDITURE, ETC.

Rule 214 : The expenditure on the following categories of non-pensionable class-IV Government
Servants who are paid wages on daily or monthly basis shall be treated as contingent
expenditure:
(i)

Part-time Labourers both skilled and unskilled like Sweeper, Watchman, Chowkidar,
Farrash, etc. and Labourers engaged for seasonal or periodical work in offices like
persons employed for sprinkling water on tatas during summer, casual labourers engaged
for manual work, survey and settlement; and

(ii)

Work charged staff engaged by Civil Department.

(2)

Certificate to be recorded on Bill : Following Certificates shall be endorsed on the bill for
drawal, of the wages of Labourers/Work charged staff;

(i)

The Labourers/Casual workers/Work-charged staff for whom wages have been drawn in the bill
were actually engaged during the period.

(ii)

Necessary sanction of the Competent authority regarding the number of persons and the persons
and the periodicity for which they are engaged has been obtained and the bill has been
accordingly drawn.

Note :
In case of work-charged staff/casual workers a statement showing details as
contained in Part-I of Muster Roll used in Public Works Department shall be attached to the
contingent bill.
.............................
1. Substituted vide Circular No. 15/97 dated 28.4.1997 for words "Director of Treasuries & Accounts".

82
Rule 215:

Bills for rent of Private Buildings Rent, Rates and Taxes etc. : Contingent Bills
preferring claims for rents, rates, taxes and other connected charges incurred on
account of the hire of private buildings by the Government for accommodation of
Government offices shall be accompanied by the following certificates signed by the
Drawing and Disbursing Officer:
(i)
Certified that the amount on account of rent, rates and taxes included in this bill has
actually been paid/will be paid to the parties concerned;
(ii) That no portion of the building for which the expenditure was incurred was utilised
for residential or other purposes during the period charges were paid; and
(iii) In case of any portion utilised for residential purposes a certificate "that the amount
of the rent for the portion of the building utilised for residential purposes has
been/bill be recovered from the concerned Government servants".
IV BILLS FOR CONTINGENT CHARGES

Rule 216 :

(2)

(3)

Rule 217:

(2)

(3)
(4)

(5)

Recoupment Procedure: (1) When it is necessary to draw money for contingent

expenditutre, for example, when the permanent advance begins to run short, or when
a transfer of charge takes place, and in any case at the end of each month, a red ink
line shall be rules across the page of the register the several columns added up and
several totals posted in the bill for each class of contingent expenditure. The Drawing
and Disbursing Officer shall carefully scrutinise the entries in the register with subvouchers, initial them if this has not already been done and sign the bill whivch will
be dated and numbered and presented for payment at the treasury.
The account heads of contingent expenditure may be entered in the bill and the totals
posted against them, provided that in cases of expenditure requiring explanations, full
details of the charges shall be entered in the bill, except when they are given in the
sub-vouchers sent to the Accountant General.
When the permanent advance is running short, a demand may be presented in excess
of the balance; this item too shall be entered in the register and included in the bill,
the number given being that which the sub-voucher or sub-vouchers will bear when
payment has been made.
Payment to Suppliers, etc.: (1) Subject to any order or instruction issued by the
Government in this behalf a contingent bill for payment to suppliers, etc., which
cannot be net from the permanent advance may be endorsed for payment to the party
concerned.
Advice to be sent : Whenever under the provisions of this rule a contingent bill is
endorsed to private party, the Drawing and Disbursing Officer shall issue an advice in
Form G.A. 106 simultaneously to the treasury officer and the Bank concerned, giving
full particulars of the bill. The item shall at once be entered in the Contingent register
and a note made to the effect under the initials of the Drawing and Disbursing Officer
that the amount has been drawn.
An endorsement of a contingent bill by Drawing and Disbursng Officer in favour of a
messenger is not an endorsement for the purpose of this value.
Currency of Endorsement on Bill : Endorsement on the bill shall in all cases remain
current for three months only, counting from the date of issue. In the case of bill
issued in the last quarter of the year, however, an endorsement shall be entered to the
effect that the payment orders will lapse unless the bills are cashed by the end of
March.
Payment not to be made without Advice : In the event of a contingent bill having been
endorsed to a private party under the provisions of sub-rule (1) of this rule and being presented
before its advice is directly received from the Drawing and Disbursing Officer, the Treasury

83
officer or the bank shall not make payment of the bill till the advice is actually received and
verified.
Rule 218 :

Secret Service Expenditure Rewards, etc., Certificate for Payment : When, in paying
rewards to informers, or in any other cases, it is not desirable to disclose the names of payees,
a certificate in the hand writing of the Drawing and Disbursing Officer to the effect that the
payment has been duly made, shall be submitted to the Accountant General in support of the
payment in lieu of the payee's receipt ordinarily required.
V FORM OF BILL

Rule 219 :

There will be three forms of Contingent Bills for contingent expenditure specified as under :
(i) Contingent bill Form G.A. 108.
(ii) Advance contingent bill Form G.A. 109.
(iii) Detailed contingent bill Form G.A. 110.
(i)

Contingent Bill : The contingent bill shall be used for all kinds of contingent expenditure
which do not require countersignature by the Controlling Officer and which are within the
powers of Head of Office. These are supported fully by sub-vouchers, payee's receipts relating
to expenditure out of Permanent advance or are related to bills received from parties which are
presented at a treasury for individual payments.

(ii)

Advance Contingent Bills :

(a) The advance contingent bill shall be used for advances drawn as per powers mentioned in PartIII. Delegation of Financial Powers and Annexure "A" to this Chapter.
Note : (1) Countersigned contingent expenditure includes such contingent expenditure as may
require the approval of controlling authority before they can be admitted as legitimate
expenditure, such approval taking the form of countersignature on the bill before drawl of
payment or after payment on detailed contingent bill.
(2) Bills for contingent charges requiring countersignature before payment shall be drawn in
G.A. form 1[No.108].
(b)

Drawl of advances : Advances for purposes mentioned in Delegation of Financial Powers

contained in Part-III of these rules shall be drawn by Drawing and Disbursing Officer in lump
sum or in installments on the basis of Competent sanction. The bill sanction shall contain
estimated details of contingent expenditure on the basis of invoices, etc.
Advance shall not be drawn on the basis of proforma invoices of the firms except wherever
authorisee under these rules in a particular case.

(c)

Advances for objects as per Annexure 'A' to this Chapter and advances which are drawn
within the powers of Head of Office shall be drawn without enclosing any sanction subject to
limits, restrictions and conditions laid down therein and in rules 219 and 220 of these rules
and Delegation of Financial Powers.

(d)

The Controlling Officer shall wherever possible issue standing instructions/directions to

regulate the expenditure or prescribe forms, scales, limits, etc., within which expenditure on
the objects mentioned in Annexure 'A' shall be incurred.

[(e) Adjustment of Advances : The advance drawn in the manner prescribed above shall be
adjusted as prescribed in sub-clause (iii).]
................................................
1. Added vide Circular No. 8/94 dated 9.2.1994.
2. Substituted vide Circular No. 26/2006 dated 6.12.2006.

84
1

[(iii)

Detailed Contingent Bill : (i)] In cases where advance drawn for payment is less than the
amount of claim or is percentage of the total claim, on the basis of competent sanction, the balance
amount shall be drawn on Contingent Bill after observance of 2[deleted] prescribed formalities like
inspection, testing, installation, etc. The contingent bill shall contain reference of previous advance
drawn, Treasury Voucher number for the information of Accountant General, Rajasthan.

[(ii)

Procedure where countersignature of competent authority required : In the following cases,

Detailed Contingent Bill duly typed shall be sent to the Controlling Officer soon after the
accomplishment of the purpose for which advance was drawn but not later than 10th of the following
month.]

(a)

Where advance was drawn in lump sum or in installment for purposes like fairs, festival, functions,
etc., under Delegations of financial powers and which are beyond the powers of Head of Office.

Where advance was drawn for payment for other purposes under Delegation of financial powers or for
objects as per annexure 'A' to this Chapter and where there are no standing instruction/directions,
scales, limits, etc., to regulate the expenditure and which are beyond the powers of Head of Office.

[(b)

The detailed contingent bill duly typed shall contain full reference of previous Advance contingent
bills, details of sub-vouchers, and copy of receipted challan for unspent balance paid into Treasury, if
any. The detailed contingent bill shall be signed by the Head of office and submitted to the
Controlling officer. The payees' receipts and sub-vouchers below Rs.1000/- shall be retained by the
Drawing and Disbursing Officer in their own office. Sub-vouchers of Rs.1000/- and above shall be
forwarded alongwith detailed contingent bill.
The controlling officer after detailed scrutiny of the bill under rule 224 of these rules shall countersign
the bill and shall return to the Drawing & Disbursing Officer within 15 days of the receipt of Detailed
Contingent (D.C.) bill in his office.
Drawing & Disbursing Officer shall submit the bill, duly countersigned by Controlling Officer, after
removing objection, if any, raised by Controlling Officer, to the concerned Treasury Officer. The
amount of any disallowance made by the Controlling Officer shall be refunded by short drawing in the
next contingent bill presented at the Treasury for the same office. On withdrawal of objections
subsequently, the amount shall be redrawn in the next bill included in the detailed contingent bill duly
typed.]
3

[ (iii)

Procedure where countersignature of Competent Authority are not required : In the following
cases detailed contingent bill shall be prepared in the manner prescribed above and shall be sent
directly to the Accountant General.]

(a)

Where advance was drawn for the objects mentioned in Annexure 'A' to this Chapter and where the
Controlling officer has issued detailed instructions/directions and fixed norms, scales, limits, etc., to
regulate the expenditure and where purchases are being made and maintenance or repairs are being
carried out as per rate contracts of C.S.P.O./Head of Department on rates of tenders approved by
higher authorities and the expenditure is beyond his powers.

(b)

Where advance was drawn for the objects/purposes which are within his powers.

(iv)

A Register of Advances and Adjustments shall be maintained by the Head of Office in the following
Form to watch timely adjustments of all advances drawn at his level. The Head of Office shall review
the Register quarterly to watch the progress of adjustments and take action to get adjustment of
advances. The Controlling Officer shall also maintain a Register of Detailed Contingent Bill passed
and returned to Head of Office in Form G.A.105.

1. Corrected vide Circular No.10/2000 dated31.3.2000.

2. Deleted vide Circular No. 8/94 dated 9.2.94 for "prescribed of".
3. Substituted vide Circular No. 26/2006 dated 6.12.2006.

85
Register of Advances and Adjustments
S.
No.

Purpose of
advance

Amount

Date of
advance

To whom
given

Date of rendition
of account

Adjustment
Voucher

Date of
adjustment

Refund of
balance
7

Signature of Head of Office

6

[(v) Duties of Treasury Officer : Treasury Officer shall exercise due checks to ensure that advance
amount spent is supported by original vouchers, calculations are correct and amount remaining if any
from advance has been deposited and this facts mentioned in the D.C. Bill. After this scrutiny, the
bill shall be sent by Treasury Officer to Accountant General within three days.
Treasury Officer shall keep record of D.C. Bills so sent in the Form G.A. 110. He shall also make
necessary entries against A.C. Bills in the respective Register G.A.109.]

[ (vi)] The Controlling Officer shall keep himself informed about adjustment of such advances through quarterly
statements received from Head of Office about these advances drawn and adjusted and also get it reviewed
through local inspections and internal check parties to satisfy himself that advance contingent bills are being
drawn and detailed contingent bills are being prepared and rendered strictly in accordance with the provisions of
the rules.

[ (vi)] The Officer-in-charge of Accounts wing shall be responsible for the observance of above provisions of rules and
shall bring to the notice of Head of Office/Department any lapse in this regard.

Rule 220: Conditions for the drawl of Advance Contingent Bill-Certificate on Bill : (1) On the first Advance Contingent
Bill drawn for claims mentioned in the Annexure 'A' to this Chapter and for departmental purposes drawn in
instalments or otherwise after the 10th of each month or on subsequent months, the following certificate shall
invariably be recorded. 3["Certified that the Detailed Contingent Bills in respect of the Advance Contingent
Bills drawn before three months have been submitted to the Controlling Officer vide No..........dated..........
or retained in this office."]
In the absence of this certificate the payment of the Advance Contingent Bills drawn after the 10th of the month
shall not be authorised by the Treasury Officer.
The Treasury Officer shall before passing the Advance Contingent Bill, verify the correctness of this certificate
by requiring the Drawing and Disbursing Officer to produce satisfactory evidence of the fact of despatch or by
ascertaining from the Controlling Officer the date of receipt of the Detailed Contingent Bills for the previous
month.
(2)

The amount so drawn on Advance Contingent Bill shall in no case be utilised for any other purpose other than
specified in Annexure 'A' or in Delegation of Financial Powers.

(3)

Unspent balance to be deposited : The Drawing and Disbursing Officer shall ensure that any unspent balance
of advance drawn on previous Advance Contingent Bill if any, has been deposited in the treasury and copy of
receipted challan in respect of unspent amount attached with the Detailed Contingent Bill to be sent to the
Controlling Officer or otherwise.
(4)
Expenditure shall be kept within the Budget provision.
(5)
Relaxation of period of submission of Bill : The Finance Department in the case of sending Detailed
Contingent Bill for the amount drawn on Advance Contingent Bills as per clause (1), (2) above may relax the
period of 5[three month] to any period keeping in view the requirements in a particular case.
1
[Exception 1: In respect of Advance Contingent Bill drawn for purchase of Machinery/equipments and other articles from
abroad by opening of letter of credit, the Detailed Contingent Bill may be rendered to the competent authority within six
months of the drawal of Advance Contingent Bill.
The certificate under rule 220(1) of the said rules to be recorded on the subsequent Advance Contingent Bill shall
stand modified accordingly in such cases.]
2
[Exception 2: Deleted.]
4
[Exception 3: [deleted]
Rule 221: Temporary Advance out of Permanent Advance, advance drawn on Advance Bill, its adjustment and Recovery
thereof 1.Added vide Circular No.45/94 dated 19.12.1994.
2. Existing exception numbered as (1) and Exception No.(2) added vide Circular No.27/95 dated 23.9.95 and deleted vide Circular No.
9/2005 dated 26.5.2005.
3. Substituted vide Circular No. 4/2003 dated 12.5.2003.
4. Exception No.3 added vide Circular No.2/2003 dated 3.3.2003 and deleted vide Circular No.4/2003 dated 12.5.2003.
5. Substituted vide Circular No. 9/2005 dated 26.5.2005 for words "one month".
6. Added vide Circular No. 26/2006 dated 6.12.2006.
7. Existing sub-clause (v) and (vi) renumbered as (vi) and (vii) vide Circular No.26/2006 dated 6.12.2006.

86
(1)

Temporary advances may be given to the Government servants out of permanent advance for
meeting petty office expenses, for purchase of stores, etc. Advance may also be given out of
amount drawn on Advance Contingent Bill for meeting specified objects for which amount of
advance was drawn on Advance Contingent Bill. An acknowledgement Form G.A.172 shall
be obtained from them at the time of making payments to them.

(2)

The Government servants shall render the accounts of such advances soon after the purpose
for which the advance was given, is accomplished and in no case later than four weeks of
payments of such advances.
The account of advances given out of amount drawn in Advance Contingent Bill, shall be
rendered ordinarily after four weeks except in cases where different period is prescribed by the
Government under Rule 220(5) of these rules. At the time of receipt of accounts of such
advances, a receipt shall be given to the Government servant rendering accounts. The receipt
will contain number of vouchers received with the account, unspent balance returned if any.
The fact of receipt of account shall also be mentioned in the acknowledgement of advances
previous taken from Government servants.

(3)

The amount of advances given to the Government servants and its adjustments shall be duly
accounted for in the cash book in the manner prescribed in rule 48 (vi) of Chapter IV of these
rules.

(4)

It will be duty of Head of office/Cashier to ensure that account of temporary advances is given
by the Government servant soon after the purpose is accomplished along with the unspent
balance's if any.
In case where the account is not given within the maximum period of four weeks or within
prescribed period for advances drawn on Advance Contingent Bill in a particular case or the
unspent balance is retained for more than the period mentioned above, the cashier shall be
competent to make recovery directly from the salary of such Government servants along with
interest at the rate of 18% per annum thereon as laid down in rule 170 of these rules.

(5)

The accountant shall be responsible for the compliance of the above provisions of the rules.
He shall invariably present the position of such advances at the end of the month to the Head
of Office and the Accounts Officer posted in the Department/Office.
VI CONTROL OF EXPENDITURE

Rule 222 :

Record of Contingent Expenditure : (1) A register of contingent expenditure shall be kept in

each office in Form G.A.104 and each item of payment shall be entered therein under
concerned detailed head as given in the budget, under initials of Drawing and Disbursing
Officer.
(2)

Rule 223:

To enable the Drawing and Disbursing Officer to watch the progress of the expenditure under
each detailed head as compared with the appropriation for it, a progressive total of all the
columns shall be made monthly immediately after the monthly total, so as to include all
payments under each head, as also charges adjusted by book transfer under Rule 234 from the
commencement of the year upto the end of the last expired month.
Responsibility of Drawing and Disbursing Officers : Every Government servant shall
exercise the same vigilance in respect to contingent expenditure as a person of ordinary
prudence may be expected to exercise in spending his own money. The Drawing and
Disbursing Officer is further responsible for seeing that the rules regarding the preparation of
bills are observed that the money is either required for immediate disbursement or has already
been paid from the permanent advance, that the expenditure is within the available

87
appropriation and that all steps have been taken with a view to obtaining an additional
appropriation if the original appropriation has either been exercised or is likely to be
exceeded.
(2)

Except in cases where any monthly limit for any particular item of contingent expenditure is
specified by the Finance Department, the monetary limit prescribed in the Delegation of
financial powers, will be regarded as administrative restrictions to be watched by the Drawing
and Disbursing Officer. The Drawing and Disbursing Officer shall therefore, furnish a
certificate on the contingent bill to the effect that the monetary or quantitative limits
prescribed in respect of items of contingent expenditure included in the bill have not been
exceeded.
In other cases sanction of the competent authority shall be obtained.

(3)

The Drawing and Disbursing Officer shall realise that the responsibility for obtaining sanction
of the competent authority for an advance and for rendering proper accounts in support of
expenditure met out from that advance is primarily that of him and cannot be shared by any
other officer. He should, therefore, maintain a register of such advances in which he should
enter the particulars of the advances drawn by him and the amounts adjusted and he should
give complete reference in a Detailed bill, voucher number and date and amount of previous
advances, mode of adjustments, duly signed under his dated signature.

(4)

Contingent expenditure of an unusual character or involving departure from any general or

special rule or order made by Government shall not be incurred, nor should any liability be
undertaken in connection therewith, without the previous sanction of Government.

Rule 224 :

Responsibility of Controlling Officer : (1) Expenditure incurred by a Drawing and

Disbursing Officer on objects classed as countersigned contingent expenditure shall be
directly supervised and scrutinised by a controlling officer who signs the detailed bills relating
to them.
The controlling officer shall be responsible for seeing that the items of expenditure included in
a contingent/Detailed Contingent Bill are of obvious necessity and are at faire and reasonable
rates, that previous sanction for any item requiring it is attached, that the calculations are
correct and specially that the grants have not been exceeded nor are they likely to be
exceeded. If expenditure is progressing so rapidly, he shall advise Drawing and Disbursing
Officer to restrict the expenditure.
(2)

Where an appropriation for contingent expenditure covers expenditure on a number of distinct

and individually important objects or class of expenditure, such appropriation shall be
distributed by the Controlling Officer among the important items comprising it. If some of the
items are not important those items taken as a whole may be treated as a single important item
for this purpose. The expenditure on each important item shall be watched and controlled
separately against the allotment for it, especially when the charges of a fluctuating nature. The
contingent register shall be maintained accordingly.

(3)

For countersigned contingencies, the monthly detailed contingent bills provide all
information required by the Controlling Officer for checking the expenditure against
appropriation. If, in any month, the expenditure exceeds the monthly proportion of
appropriation for the year, the Drawing and Disbursing Officer shall send a report to
Controlling officer along with the detailed contingent bill furnishing special reasons
incurring the excess expenditure.

(4)

For contingencies, other than countersigned contingencies, the Controlling officer shall get
statements from each Drawing and Disbursing officer quarterly, of the pregressive expenditure
compared wth the allotment under each item for which there is specific appropriation or
allotment, If the expenditure is progressing too rapidly he should advise the Drawing and
Disbursing officer to curtail it to the necessary extent. He should also during his local
inspections, scrutinise the Contingent registers of the offices under his control and satisfy

the
the
the
the
for

88
himself generally that the charges are necessary and not excessive, the rates correct and the
sanction obtained adequate.
VII PROVISIONS FOR CERTAIN KINDS OF CONTINGENT
EXPENDITURE
Service Postage Stamps 1[/Public Postage Stamps]: (1) The following procedure shall be
followed for obtaining service postage stamps:

Rule 225 :
(i)

A bill in Form G.A. 112 containing acknowledgement shall be prepared by the Drawing and
Disbursing Officer for purchase of 1[Service Postage Stamps/Public Postage Stamps]. The
Treasury officer shall cross the bill at the time of passing the bill. The Drawing and Disbursing
Officer will get Bank Draft in the name of Post Master, Head Post Office. The Drawing and
Disbursing Officer shall then send two copies of indents in form G.A. 113 along with Bank
Draft to the Post Master concerned for obtaining required stamps. The Post Master will return
one copy of indent having details of denomination of stamps issued and receipt of Bank Draft
and keep second copy for his record.

(ii)

Accounts of 1[Service Postage Stamps/Public Postage Stamps] shall be maintained in Form

G.A. 114 and G.A. 115.

(2)

Rent of private buildings for Office Accommodation General Conditions and Procedure:
(a) (i) Whenever it is intended to hire private buildings for office use, a certificate of nonavailability of suitable Government buildings shall be obtained from the Collector (or G.A.D.
in case of Jaipur).

(ii)

The Head of Department/Head of the Office should first assess the area of the buildings,
number of rooms and other facilities and locality where the office is to be located.

(iii) Terms and conditions of lease shall be laid down with competent sanction. The term of lease
should not be more than the duration for which office building is required for a longer duration.
Terms should contain provision of extension of lease at the option of State Government for
revision of rents as per conditions laid down in delegation of powers. Tenancy may be
terminated earlier than the prescribed period/extended period, as the case may be, giving 3
months notice.
(iv) The amount of rent shall include element of municipal rates and taxes. Liability on account of
Land and Building Tax if any, shall not be undertaken by the Government.
(v)

The initial rent will be fixed as per assessment of P.W.D. A certificate from Executive
Engineer/Assistant Engineer that rent charged is reasonable shall be taken when building is first
taken on rent and at the time when rent is revised.

(b)

Contingent expenditure on Temporary Structure, Repairs, etc.: The Head of office shall
ordinarily get maintenance and repairs of the building done from the owner of the house. In
case of urgent requirements temporary structure and petty items like electric, sanitary and
water fittings, the work may be got done as per his financial powers.

(c)

The Head of Office shall ensure that building taken on rent is kept in proper condition and no
damages are allowed to be done to the building. In case such damages which are considerable,
proposals for re-imbursement of loss should be sent to the Government. The lease should also
contain suitable provision on this account.

(3)

Printing : (i) As a general rule printing shall be got done at the Government press. Printing
may also be got from the market to the extent of limits laid down in financial powers after
either obtaining NAC or without NAC from Government presses.

........................
1. Substituted vide Circular No. 9/2002 dated 15.6.2002 for "Service Postage Stamps".

89

(ii)

Tenders will not be necessary in case printing is got done from approved printing presses at the
rates approved by Government press, if any.

(iii)

In case where rates are not approved or in case of urgent requirement and in case of special
nature, work will be got done through open tenders for an estimated amount of Rs.30,000/- and
above and through limited tenders if the estimated amount is less than Rs. 30,000/- in the
manner prescribed in stores Purchase Rules contained in part-II of these Rules.

(4)

Repairs and Maintenance: Machinery and equipments for carrying out repairs and
maintenance are classified as under:-

(a) (i) Office equipments.

(ii)

Machinery and equipments used in offices or works,

(iii)

Motor Vehicles, and

(iv)

Furniture and fixtures.

(b) (i) Except in cases of rate contract by C.S.P.O. office equipments like duplicating Machines Photo
state copiers, Calculating machines, Calculators, Fax, Other equipments like water coolers,
refrigerator, air-conditioners, television, Intercom Telephones, Tractors, Medical equipments
like X-Ray equipments, Sonography, Cat-Scanning, etc., overhead projectors, Film projectors,
Cameras, V.C.R./ V.C.P. and other electronic and sophisticated scientific/medical equipments
shall be got repaired and maintained through their manufactures, distributors or authorised
dealers.
(ii) Repairs and maintenance of computers purchased and installed through Rajasthan State Agency
for Computer Servies as per Store Purchases Rules shall be got done from the supplier of such
computers during warranty period. After expiry of the warranty period annual maintenance
shall be arranged either through the above mentioned Agency or directly.
(iii) The Head of the Departments shall enter into annual rate contracts for the repairs and
maintenance of machinery and equipments mentioned in caluse 4 (a) (i) with the manufactures,
distributors or authorised dealers after negotiations preferably at the time of their purchases and
get it renewed year to year.
In case manufactures, distributors or authorised dealers do not agree to such rage contracts or in
case of Machinery and equipments other than mentioned in caluse (i)above, tenders shall be
invited in accordance with the provision of the Store Purchases Rules and repairs got done from
established mechanics having well equipped workshops, spare parts will always be purchased
from authorised dealers.
(c)

The repairs of machinery and equipments used in execution of works shall ordinarily be got
done in the Departmental workshops to the extent of ficility available in these workshops.
In case where arrangements for such repairs and maintenance do not exist in the
workshops and machinery and equipments are considered of special nature, repairs and
maintenance shall be entrusted to the manufactures, distributors or their authorised dealers. In
case they do not agree or in cases of the machinery and equipments for ordinary use, repairs
shall be got done through tenders from established mechanics having well equipped workshops
in accordance with the provision contained in the Stores Purchase Rule.

(d)

Repairs and maintenance of Motor Vehicles shall be got done from the State Motor Garages
located in Rajasthan or in departmental workshop, if such workshops have adequate facility and
capacity to handle such repairs without effecting their own job.

90

In case Motor Garages or Departmental workshop do not provide such facility, repairs and
maintenance shall be got done from the authorised dealers on the basis of N.A.C. from such
Garages or Workshops and in case there are no authorised dealers, repairs and maintenance will
be done from established meachnics having well equiped workshops through tenders as per
provisions of Stores Purchases Rules.
(e)

Spare parts for machinery, equipments and Motor Vehicles will, however, be purchased only
from authorised dealers.

(f)

Maintenance and Repairs during Warranty/Guarantee period: The Drawing and

Disbursing Officer/Store Officer shall ensure that timely steps are taken to get machinery and
equipments and motor vehicles repaired and maintained in good condition and to arrange
removal of all manufacturing defects, etc., during period of warranty/and guarantee and in no
case such period is allowed to expire in case the equipment is to be kept in the working
condition.
In case of loss on the account they will be held responsible. Subsequent repairs after expiry or
guarantee/ warranty period shall be got done in accordance with the provisions of these rules. A
certificate that repairs, etc., has been done only after expiry of guarantee/warranty period shall
also be endorsed on the bills.

(g) Ordinarily, payments for service rendered shall be made only after the services have been
rendered. However, in cases where it becomes necessary to make advance payments for such
services, the Head of Department may authorise advances demanded by firms with whom
annual rate contracts for maintenance of airconditioners, water coollers, computers, Inter-com
system, medical equipments, etc., are entered into and contract thereon provide payment of
such advances as a condition to the rate contract.
(h)

Re canning of Chairs : Re canning of chairs shall be got done from the institutions/bodies of
bling, handicapped widows, orphans and beggers as approved by the Social Welfare
Department or such similar bodies at the rates and conditions approved by the C.S.P.O. from
time to time.
In cases where there are no such bodies, re canning may be done from individuals of such
categories or other sources, In that case the Drawing and Disbursing Officer will certify on the
bill that there are no institutions or body located in that place and therefore, re canning has been
done from individuals of that categories or other sources.

(i)

Repairs of furniture: Repairs of furniture articles like chairs, tables, sofas, cleaning and
washing of Galichas, etc, shall be got done as per provisions of Stores Purchase Rules.

(5)

Conveyance hire charges: The conveyance hire charges shall be admissible at the rates
prescribed in the delegation of financial powers subject to the following conditions:-

(j)

The Government servant other than Gazeted Government servant is despatched on duty to a
place at a distance not less than one K.M. from his office or is summoned to his office outside
the ordinary hours of duty by a special order of Gazetted officer.

(ii)

The Gazetted officer is appointed Officer-in-charge in a court case for attending court/Tribunal,
etc., or visiting Government advocates at their officer, or residences for consultation when
called by them to prepare written statements, etc., or carrying records of the case.

(iii) The Government servant entitled to claim conveyance hire charges shall be required to furnish
the prescribed certificates.

Rule 226: Register of Trunk Calls : Each Officer who has been supplied with a telephone shall
maintain a Register of Trunk Calls in Form G.A. 116 in which entries shall be made soon
after the call, mentioning the name and address of the Officer to whom the call is made. Bill of the

91
Telecommunication Department shall be verified on the basis of these entries to which reference should
be quoted on the bills. The register shall be kept in the safe custody of the officer.

ANNEXURE-A
DRAWAL OF ADVANCE ON ADVANCE CONTINGENT BILL FOR CONTINGENT EXPENDITURE
[See rule 219 (1)(ii)(a)]
S.No.
1.

Name of Department/ Authority

Agriculture-Heads of
Offices
under Director of Watershed & Soil
Conservation Department

(a)

(b)

(c)

(d)
(e)

(f)

Purpose
Expenditure incidental
break

to

Unforeseen and emergent

expenditure on anti-locust
operations.
Purchase of seeds, fertilisers,
Pesticides, Khas, Moong,
thore, Bamboo, Ram-bamboo
stone and vegetative &
engineering materials, break
down, etc., for meeting
transportation and other allied
expenses thereon.
Purchase of animals (sheeps,
etc.)
Payment to labourers engaged
for the users Committee and
farmers or on muster Roll.
Payment
of
officers,
Employees and farmers on
their training and travelling
expenses under the scheme.

92

Amount
Upto Rs.50,000/- at a time

Special conditions
Further advance shall not be
drawn unless the entire
amount is fully adjusted

S.No.

2.

Name of Department/ Authority

Archaeology & Museum:

Assistant Engineer

Purpose
(g)

Payment to daily labourers

and other allied expenses in
connection with survey works.

(a)

Payment to Labourers on
muster Roll.
Purchase of material for Petty
repairs.

Upto Rs.5,000/- at a time in a

week.

Payment to labourers on
muster rolls.
Payment of transportation
charges.
Purchase of petty stores.

Upto Rs.5,000/- at a time in a

week.

Purchase of Mercury through

Mineral
and
Metal
Corporation.
Sugar
through
Rajasthan
Kraya Vikraya Sangh on
permit from District Supply
Officer.
Citric and Tatric Acid through
State Trading Corporation.

Upto the amount of actual cost.

(b)
Superintendent, Jaipur, Jodhpur and Udaipur.

(a)
(b)
(c)

3.

Amount

Ayurved :

Director

(a)

(b)

(c)

93

Upto the amount of actual cost.

Upto the amount of actual cost.

Special conditions

S.No.

Name of Department/ Authority

Amount

Purchase of Green and fresh

Vanaspati for medicines, ghee
and milk from Rajasthan
Cooperative Dairy Federation.

Upto 1[Rs.15,000/-] at a time.

Incharge, Ayurvedic Pharmacies.

Purchase of Green and fresh

Vanaspati for medicines, ghee
and milk from Rajasthan
Cooperative Dairy Federation.

Upto 1[Rs.5,000/-] at a time.

Pradhan Chikitsak Govt. (A class)

Ayurvedic Ausdhalaya, Ajmer.

Purchase of edible articles on

cash payment, ghee and milk
from Rajasthan Cooperative
Dairy Federation.

Upto Rs.1,000/- at a time.

Pradhan Chikitsak Ayurvedic Dispensaries 'A' Class.

Purchase of edible articles on

cash payment, ghee and milk
from Rajasthan Cooperative
Dairy Federation.

Upto Rs.500/- at a time.

(a)

Purchase of animals and milk.

Upto Rs.1.00 Lakh at a time.

(b)

Purchase of damaged wheat

milo maize and wheat Bran
from the Food Corporation of
India and/or State Food
Department.

Upto the amount of actual cost.

(c)

Purchase of Autry pool and

Naganol injection.

Upto Rs.5,000/- at a time.

Manager
Ajmer

4.

Purpose

Ayurvedic

Pharmacy,

Special conditions

Animal Husbandry :
Director

____________________________________________________________________________________________________________________________________________________________
1. Substituted vide Circular No.43/94 dated 8.12.1994.

94

S.No.

Name of Department/ Authority

(d)
(e)
Artificial
Ajmer.

5.

6.

Insemination

Officer,

Colonisation :

Amount
Upto Rs.50,000/- per week in
each case.
Upto Rs.50,000/- at a time.
Upto Rs. 5,000/- at a time.

Payment to Labourers on
Muster Roll.

Upto Rs.5,000/- at a time.

For implementation of the

programme
of
making
incognito test purchases.

Upto Rs.5,000/- at a time.

Commercial Taxes :
Dy.Commissioner (anti-evasion

7.

Purpose
Purchase of poultry feed
ingredient.
Organising Cattle fair.
Purchase of imported drugs
medicines
and
other
equipments.

Dy. Commissioner (Admn.)

Upto Rs. 3,000/- at a time.

Commercial Taxes Officer

Upto Rs. 2,000/- at a time.

Child Development Project :

Officers who are from R.A.S./ Raj. Tehsildar Service
Cadre, Regional Dy. Director (Bal Vikas).

8.

Drainage Engineer, Kota.

9.

Development :

(a)

For Food grain and oil from

Food Corporation of India and
State Food Department &
National
Consumers
Federation (For Angan Badi).

Upto Rs.50,000/- at a time.

Payment of labourers on
muster roll.
Expenditure on seminars
camps and study tours.

Upto Rs.5,000/- once a week at

a time.
Upto Rs.25,000/- at a time.

95

Special conditions

Goods are to be purchased

through authorised dealers &
the remittance is required to be
made in foreign exchange.

S.No.

10.

Name of Department/ Authority

Election:
Chief Electoral Officer/Director/
Addl. Director of Elections/ Addl.
Chief
Election
Officer/Addl.
Election Officer/ 1[Secretary, State
Election Commission].

Purpose
(b)

Purchase
animals.

(a)

Expenditure in connection
with
General
Elections
Panchayats/Panchayat
Samities,
Zila
Parishad
Elections 1[and Elections of
Municipal Bodies including
Nagar Nigam] on polling
materials freight charges &
other petty unforseen expenses
of immediate nature during
election days.
Expenditure on Petrol &
Lubricants during election
days.
Payment of hire and detention
charges to the owners of the
motor vehicles during election
days.
Payment of T.A. to the Polling
Parties.
For Petrol and Lubricants.
Lump sum payment to the
Presiding Officers for Polling
stations for Kerocine Buckets,
Mungs, Lantern, Locks, Water
arrangements
and
other
unforeseen expenditure on
material and Freight charges.

(b)
District Electoral Officers.

(a)

(b)
(c)
(d)

of

fodder

Amount
for

Special conditions

Upto Rs.5,000/- at a time.

Up to Rs. 2,00,000/- at a time.

Upto Rs.50,000/- at a time.

2

[Upto Rs. 10 Lac at a time.

Upto Rs. 10 Lac at a time.

Upto Rs. 2 Lac at a time.
Upto Rs.5 Lac at a time.]

____________________________________________________________________________________________________________________________________________________________
1. Inserted vide Circular No.26/95 dated 19.9.1995.
2.Substituted vide Circular No.15/2002 dated 27.8.2002 for wotds & figures [Upto Rs.1.00 Lac at a time], [Upto Rs.1.00 Lac at a time], [Upto Rs.25,000/- at a time] & [Upto Rs.1.00 Lac at a time]
respectively.

96

S.No.

11.

12.

13.

Name of Department/ Authority

Purpose

(a)

Expenses on travelling and

messing arrangements for
educational tours, training and
other camps and repairs to
kutcha buildings.

Upto Rs.20,000/- at a time.

(b)

Payments of lecture fees and

travel expenses for Lecturers.

Upto actual amount provided

by Government.

Excise Commissioner

Payment for Bhang and other

exciseable commodities and
expenses on transportation of
Liquor.

Upto actual amount.

District Excise Officer

For running Country Liquor or

shops departmentally.

Upto Rs.5,000/- at a time.

District Excise Officer, Jaipur.

Payments to Sri Ganganagar

Sugar Bills for purchase of
Liquor.

Upto Rs.40,00,000/- at a time.

Education:

Special conditions

Excise :

Exotic Cattle :
Breeding Farm, Bassi

14.

Amount

Upto Rs.1,000/- per month.

Employment Exchange :
Director

Purchase of News print paper

for 'Rozgar Sandesh' through
State Trading Corporation of
India.

Upto Rs.20,000/- at a time.

................................
1. Deleted words " Detailed bill to be submitted within 2 months" vide Circular No.9/2005 dated 26.5.2005.
97

[Deleted]

S.No.

Name of Department/ Authority

Relief :

[15.

(a)

Purpose
Payment to Labourers on muster rolls.

Collector (Disaster
Management & Relief
(b)
(c)
(d)
(e)
(f)

(g)
(h)

(i)
(j)

16.
17.

Forensic Science Laboratory,

Rajasthan : Director

Special conditions

Gratuitous relief.
Purchase of stores for use of works.
Purchase of fodder, transportation charges.
Purchase of P.O.L.
Purchases of grass and fodder for
Depots,established in connection with
emigration of cattle.
Repair of tankers.
Assistance to people affected/likely to be
affected in fire, flood, cyclone, hailstorms
and earthquake hazards.
Assistance to small and marginal farmers.
Emergency supply of water,
Transportation charges.

Payment of fees for medico Legal

Cases.

Upto Rs.5,000/- at a time.

Forest :
Divisional Forest Officers,
Jaipur, Kota, Jodhpur, Udaipur.

[ Principal Chief Conservator of Forest.

18.

Amount

Upto the actual cost or the Detailed bill to be

within
funds alloted for the submitted
purpose, whichever is less. time.]

1. (a) Payment to Labourers.

Upto Rs. 5,000/- at a time.

(b) Diet articles for animal and birds of the

zoo.
2.
Payment of Training expenses and Upto Rs.20.00 laks per
monthly stipend to the trainee Rangers. annum.]

Ground Water :

Chief Engineer

(a) Payment to labourers on Muster Rolls.

(b) Purchase of P.O.L.

Upto actual amount.

Upto Rs.50,000/- at a time.

______________________________________________________________________________________________________________________________
1.Added vide Circular No.7/95 dated 7.2.1995.
2. Amended vide Circular No. 17/2004 dated 22.6.2004 and substituted vide Circular No.24/2004 dated 8.12.2004..

98

S.No.

Name of Department/ Authority

19.

General
Administration
Department(Secretariat) :

20.

Government Secretariat:
[Dy.Secretary

Purpose

For
meeting
expenses
on Upto Rs.50,000/- in each
Independence/Republic Day/Rajasthan case.
Day and like.

(a)

(b)

(c)

For training of Ministerial staff of

Secretariat.
(i) Payment of Lecture Fee
(ii)Refreshment
(iii)Other Miscellaneous Expenditure
Payment to Postal Department in lieu
of postal tickets for filling the
Frankling machines.

Upto Rs. 25,000/- at a time

as under :
Rs.14,500/Rs. 9,000/Rs. 1,500/-]
Upto Rs.8,000/- at a time.

POL for Secretariat Pool Vehicles.

Upto Rs.20,000/- at a time.

Special conditions
Detailed bill to be
submitted within six
months and ceiling
for each function to
be
fixed
in
consultation
of
Finance Department.

Disbursement of the amount of Upto 1[Rs.25,000/-] in a

financial assistance sanction in month.
individual cases by the Chief Minister
out of his discretionary grants.

Sr.Accounts Officer, D.O.P.

(C)

21.

Amount

H.C.M.Rajasthan State Institute of

Public Admn., Jaipur:

Director

(a)

Payment of Lecture fees and mess Upto actual amount on

charges for trainees allowed fee rates prescribed by the
boarding.
Government.

___________________________________________________________________________________________________________________________________________________________

1. Substituted vide Circular No.23/2000 dated 28.8.2000. 2.Substituted vide Circular No. 19/2004 dated 17.9.2004.

99

S.No.

Name of Department/ Authority

Purpose

(b)

22.

Payment of Custom Duty.

Upto Rs.10,000/- in each

case.

Addl.
Director,
Regional
Training Centre, Udaipur.

Payment of Lecture fees to the Upto Rs.2,000/- at a time.

Lacturers.

Dy. Director, Regional Training

Centre, Kota/ Bikaner/Jodhpur.

Payment of Lecture fees to the Upto Rs.2,000/- at a time.

Lecturers.

Home Guards :
Battalion Commandants of
Border
Battalions
(Home
Guards), Barmer/Bikaner/ and
Jaisalmer, Sri Ganganagar.

(a)

Payment of allowances to volunteers

in the Border Battalions.

(b)

Running of Mess during training or

embodement.
Repairs of vehicles.
Purchase of P.O.L.
Miscellaneous expenses to run camps.
Payment of advance for messing/food
of Home Guards in event of call up
for specified period ranging upto 15
days at the prescribed rate per day per
home guard.

(c)
(d)
(e)
Commandants(S.P.)
Guards)

23.

Amount

(Home

[Upto Rs.2.50 lac]

[Upto Rs.1.00 lac]

Irrigation Management and

Training Institute, Kota :

.........................................................................................
1. Substituted vide Circular No.21/2007 dated 27.10.2007 for - "Upto Rs. 10,000/- at a time" and Upto Rs. 25,000/- at a time" respectively.

100

Special conditions

S.No.

Name of Department/ Authority

Addl.Chief
Director.

24.

25.
26.

Engineer

and

Purpose

Amount

For running of training courses and

organising symposiums, workshops, and
seminars for trainees and for procuring
machinery and equipments required for the
Institute.

Upto Rs.50,000/- at a time.

Jail :
Officer-in-Charge

Purchase of cotton yarn for Jail factories.

Upto Rs.1.00 Lac at a time.]

Jawahar Kala Kendra,

Jaipur.
Mines & Geology:

Payments for artefacts/Programme &

activities.
Payment to Labourers on Muster Rolls

Upto Rs.50,000/- at a time.

Purchase of P.O.L., spare parts and other

controlled articles for departmental purposes.

Upto Rs.2,000/- at a time.

Special conditions

1[

Heads of Offices.

Upto Rs.25,000/- at a time

___________________________________________________________________________________________________________________________________________________________

1. Substituted vide Circular No.1/2004 dated 12.1.2004

101

S.No.

Name of Department/ Authority

27.

Medical & Health

Services:
Addl.Director, Family
Welfare

Purpose

Amount

(a)

Expenditure for organising variety

programme,
Kavi
Sammelan,
Mushayaras, Qawwalies, Exhibition,
Puppet Shows and Hari Katha, etc.,
under Family Welfare Programme.
Dy.C.M.& H.O.(F.W.)
Expenditure for organising variety
programme,
Kavi
Sammelan,
Mushayaras, Qawwalies, exhibition,
Puppet Shows and Hari Katha, etc.,
under Family Welfare Programme.
1
[All Principals Medical (a) For payment of incentive money to the
Colleges.
patients and motivators.
(b) To arrange seminars, to hold
orientation camps to be conducted
within their area.
(c) Purchase of Petrol, Oil and lubricants
for the vehicles for above purposes
under Family Welfare Programme.
All Superintendents Asso- (a) For payment of incentive money to the
ciated Group of Hospitals.
patients and motivators.

Special conditions

Upto Rs.5,000/- at a
time.

Upto Rs.2,000/- at a
time.

[Upto Rs.30,000/- at a
time.]

[Upto Rs.30,000/- at a
time.]

________________________________________________________________________________________________________________________________________________________

1.Existing entries deleted vide Circular No.13/94 dated 23.3.1994, 1/95 dated 6.1.1995 and new entries added vide Circular No.5/95 dated 31.1.1995.
2. Substituted vide Circular No.10/95 dated 25.2.1995.

102

S.No.

Name of Department/ Authority

Purpose

(b)
(c)

Principal, Regional Family

Welfare Training Centre,
Jaipur & Ajmer.

1[(a)

(b)

Project Director(F.W.)
Bharatpur, Kota, Sawai
Madhopur & Dholpur.
Director, Medical & Health
Services.

Amount

For P.O.L.to the vehicle for above

purpose
under
Family
Welfare
Programme.]
Purchase of Petrol, Oil and Lubricants Upto Rs.10,000/- at a
for the vehicles for above purposes under time.
Family Welfare Programme.

(a)

(b)

(c)

Special conditions

To arrange seminars, to hold orientation

camps to be conducted within their area.
Purchase of Petrol, Oil and lubricants for
the vehicles for above purpose under
Family Welfare Programme.]
For payment of incentive money to the Upto Rs.5,000/- at a
patients and motivators.
time.

[Deleted]

For payments for the purchase of vaccine Upto the amount of

lymph from the State Vaccine Institute the actual cost.
Patwadnagar (U.P.)
Payment of freight charges on Coal
wagons, D.D.T.Drums, X-Ray, Units,
Sterlizers and other equipments and for
sugar.
Payments for purchase of imported
wheat or Readymade flour of imported
wheat.
Payment of Custom Charges Cost of
petrol Mobile oil. etc. and other
incidental charges for bringing UNICEF
vehicles from Bombay/Madras/Calcutta
to Rajasthan.

___________________________________________________________________________________________________________________________________________________________

1.
2.

Substituted vide Circular No.1/95 dated 6.1.1995.

Deleted words "Detailed bill in case of Family Welfare Progra-mme to be submitted within two months" vide Circular No.9/2005 dated 26.5.2005

103

S.No.

Name of Department/
Authority
5
[Principal, Medical & Dental
Colleges.]

Purpose

Amount

For opening letter of credit or for taking delivery of Railway

Receipt from Bank for purchase of Hospital equipments from
Foreign firms as per terms and conditions.

A sum not exceeding

the actual cost of the
purchase order.

Superintendent, SMS Hospital,

Jaipur.

For opening letter of credit or for taking delivery of Railway

Receipt from Bank for purchase of Hospital equipments from
foreign firms as per terms and conditions.

A sum not exceeding

the actual cost of the
purchase order.

Mobile Surgical Unit, Jaipur,

Director or in his absence the
officer-in-charge Unit.
Madan Mohan Malviya Govt.
Ayurvedic College, Udaipur.

Purchase of petrol, oil, lubricants for organising camps.

Upto Rs.6,000/- at a
time.

Purchase of milk and food stuffs for patients from Rajasthan Cooperative Dairy Federation.

Upto Rs.10,000/- at a
time.

For payment of incentive money to the patients and motivators.

Upto Rs.30,000/- at a
time.]

[All Chief Medical & Health

Officers.

(a)
(b)
(c)

[All Principal Medical

Officers.

[All Dy.Chief Medical & Health

Officers (Family Welfare)

Special
conditions

To arrange seminar to hold orientation camps to be conducted within their area.

For purchase of POL to the vehicles for the above purpose under
Family Welfare Programme.

(a)

For payment of incentive money to the patients and motivators.

(b)

To arrange seminar to hold orientation camps to be conducted

within their area.

(a)

For payment of incentive money to the patients and motivators.

Upto Rs.5,000/- at a
time.]

Upto Rs.30,000/- at a
time.]

(b)

To arrange seminar to hold orientation camps to be conducted

within their area.
(c)
For purchase of POL to the vehicles for the above purpose under
Family Welfare Programme.
4
[ Note : Additional/Deputy Chief Medical & Health Officer (Family Welfare) Jaipur, Jodhpur, Udaipur, Bikaner, Kota & Ajmer may sanction advance
upto Rs.1.00 Lac for payment of incentive money to the patients and motivators.]
1. Substituted vide Circular No.1/95 dated 6.1.1995. 2. Added vide Circular No.13/94 dated 23.3.1994. 3. Added vide Circular No.30/95 dated 29.9.1995.4. Added vide Circular
No.03/2004 dated 16.2.2004. 5. Substituted vide Circular No. 21/2004 dated 24.9.2004 for - "Principal, Medical Colleges."

104

S.No.

Name of Department/ Authority

All District Managers

District Family Welfare
Bureaus.

Purpose

Amount

Special conditions

(a)

For payment of incentive money to the Upto Rs.30,000/- at a

patients and motivators.
time.]

(b)

To arrange seminar to hold orientation

camps to be conducted within their
area.
For purchase of POL to the vehicles
for the above purpose under Family
Welfare Programme.

(c)

[Director, State Health

Extension Education
Information &
Communication Bureau
(IEC)

For organising
actitivites.

Dy.Chief Medical & Health

Officer (F.W.)

For organising District/ Block Sector/ Upto Rs.30,000/- at a time.

Sub-centre level IEC activities.

Education & Publicity

Officer

For organising IEC activities at Upto Rs.15,000/district/Block/Sector/Sub-centre level. time.]

State

level

IEC Upto Rs.50,000/- at a time.

at

___________________________________________________________________________________________________________________________________________________________

1. Added vide Circular No.40/95 dated 1.12.1995.

105

S.No.
28.
(a)

Name of Department/ Authority

Motor Garage :
Controller, Jaipur.

Purpose
Purchase of petrol, oil and
lubricants from Indian Oil
Corporation, etc.

(b)

Purchase of tyre and tubes.

(c)

Advance to drivers and for

other petty expenditure.

Upto 4[Rs.5.00 lacs] per week.

5

Divisional Supdt., Motor Garage,

Udaipur.

Purchase of petrol, oil and

lubricants from I.O.C.

(c)

Divisional Supdt., Motor Garage

Udaipur/ Jaipur.
3
[Deleted]

Advance to Drivers.

Printing & Stationery:

(a)

(b)

29.
30.

Amount
[Upto the cost of one tanker not
exceeding 20,000 litre for
petrol/diesel; and upto the cost of
one drum not exceeding 210 litre
for lubricant].
Upto 1[Rs.10,000/-] at a time.

[Upto the cost of one tanker not

exceeding 20,000 litre for
petrol/diesel; and upto the cost of
one drum not exceeding 210 litre
for lubricant].
Upto Rs.5,000/- per week.

(a)

Purchase of proprietary
items of machines of
department.

Upto Rs.50,000/- at a time.

(b)

Payment of Railway freight

of paper stationery articles
and press materials received
from Mills, distributors and
manufactures.
Purchase of P.O.L. and
other controlled
commodities.

Upto amount of Railway freight.

(c)

Special conditions
Balance amount of all the bills
shall be deposited in 3 weeks.

Balance amount of all the bills

shall be deposited in 3 weeks.
Balance amount of all the bills
shall be deposited in 3 weeks.
Balance amount of all the bills
shall be deposited in 3 weeks.

[ Upto the cost of one drum of

oil not exceeding 210 litre.]

____________________________________________________________________________________________________________________________________________________________
1. Substituted vide Circular No. 34/1996 dated 31.10.1996 .
2. Substituted vide Circular No.4/2002 dated 28.2.2002 for figures 10,000/- and 30,000/- and again sub.vide Cir.No.18/2006 dt. 3.10.2006 for Upto Rs. 15,000/- at a time and again
substituted vide Circular No. 17/2007 dated 13.7.2007 for - Upto cost of One Piece Pack of Oil.
3. Deleted vide Circular No.6/2001 dated 22.2.2001. for - "N.C.C., Jaipur : Dy.Director General - For organising training camps. Upto Rs.2.00 lacs per camp."
4. Substituted vide Circular No.19/2004 dated 17.9.2004 for "Rs. 2.00 lacs".
5. Substituted vide Circular No.11/2006 dated 14.8.2006 for "Upto Rs. 9.00 lacs at a time". and "Upto Rs. 4.00 lacs" respectively and again sub.vide Cir.No.17/07 dated 13.7.07
for - Upto the cost of one tanker.

106

S.No.
31.

32.

33.

Name of Department/ Authority

Purpose

Upto Rs.5,000/- per

week.

Director

Expenses on exhibitions

Upto Rs.5,000/- in each

case.

Police Department

Expenses on emergent cases as

under :

(b)
(c)
(d)
(e)
(f)
[33A.

Special conditions

Public Relations :

(a)

Amount

Payment to labourers employed

for cultivation of pasture.

Pasture Development &

Cultivation of Green fodder
around tube wells in
Jaisalmer district.

Police Department :
Superintendent of Police Jaipur
City, Jodhpur City, Kota City,
Bharatpur, Bikaner, Ganganagar
and Ajmer.

Repairs to broken down

vehicles.
Purchase of P.O.L.
Purchase of fodder for animals
including animal feed.
Petty construction and repairs
to police lines and buildings.
Police parties for riots and
persuit of criminals etc.
Recruitment of Policemen.

Upto amount of
actual cost but not
exceeding
Rs.10,000/- at a time.

Purchase of Petrol/ Diesel from

oil companies for petrol pumps
run by the Department.

[Upto the cost of one

tanker not exceeding
20,000 litre]

......................................................................................................................................................................................
1. Added vide Circular No.17/2003 dated 13.11.2003.
2. Substituted vide Circular No.2/2004 dated 19.1.2004 and Corrected vide Circular No.4/2004 dated 26.2.2004
and again substituted vide Circular No. 20/2005 dated 20.9.2005 for-Upto Rs.5 Lacs or Actual cost of the tanker
whichever is less. and again substituted vide Cir. No.17/2007 dated 13.7.2007 for - up to the actual cost of one tanker.-

107

S.No.

Name of Department/
Authority

34.

Revenue Department:
Collector

Purpose

(a)

Amount

Special conditions

Payment to labourers on muster rolls

and purchase of stores for local
development works.
Expenses on law charges incurred in
civil litigation such as court fees,
process fees, commissioner fees diet
money for witnesses, clerk fee, etc.

Upto the amount of

actual cost.

(c)

Payments for procurement of food

grains under procurement schemes.

Upto funds allotted.

(d)

Payment to workers on muster rolls

and purchase of stores for use in
Works or Crash programmes for rural
employment

Up to the amount of
actual cost but up to
Rs. 10,000/- at a time.

Subject to technical sanction.

(e)

Payment to temporary labourers

employed for Land Revenue work.

Up to Rs. 10,000/- at a
time.

(f)

Purchase of petrol/oil and lubricants

from I.O.C. for District Pool Vehicles.

Upto Rs. 5,000/- at a

time.

(b)

[Deleted]

1
[Deleted]
Upto Rs. 5,000/- at a
time.
2
[34A Director, Revenue
Payment of Lecture fees to the
Upto actual amount on
Lecturers
rates prescribed by the
Research and Training
Government.]
Institute, Ajmer
1. Deleted words "Detailed bill in case of crash programme for rural employment to be submitted within 3 months" vide Circular No.9/2005
dated 26.5.2005.
2. Added vide Circular No. 22/2010 dated 25.8.2010.

(g)

For construction of Patwar Khana.

108

S.No.

35.

36.

37.

38.

39.

Name of Department/
Authority

Purpose

Consolidation :
Collector, Banswara

Amount

Payments to labourers on muster rolls.

Payment for Pilot Intensive Rural
Employment Project Bhukia, District
Banswara.

Upto the limits of

funds allotted for the
purpose.

Collectors :

Payments for implementation of

scheme 'House sites to landless
workers in Rural Areas'.

Upto the limits of

funds allotted for the
purpose.

Assistant Collector
(Jamidari) & Biswedari

For payment of compensation of

Zamidari & Biswedari.

Upto Rs. 50/- in each

case.

For meeting expenditure relating to

House hold, Air fare of the Governor.

(a)

Payment for professional and special

services (i.e. T.A. & D.A.,
Honorarium) to the experts summoned
by the Board.

Upto Rs. 10,000/- at a

time.

(b)

Purchase of petrol/oil, lubricants for

vehicles.

Upto Rs. 5,000/- at a

time

Raj Bhawan :
Secretary to the Governor

Revenue Board, Ajmer:

Registrar

Upto Rs. 5,000/- at a

time.
1. Substituted vide Circular No.25/2010 dated 22.10.2010 for - " Upto Rs. 50,000/- at a time."
Research & Soil Survey
Bikaner:

Payments to Labourers.

[Upto Rs. 1.00 Lac at

a time.]

109

Special conditions

S.No.

40.

Name of Department/ Authority

Rajasthan Public
Commission :
2
[Secretary

Purpose

Amount

Service
(a)

Payment for conducting (i) Upto Rs.1.00 Crore at a time.

(ii) Upto Rs.2.00 Crores at a
examinations.

Purchase of petrol, oil Upto Rs.25,000/- at a time.

and
lubricants
for
vehicles
Payments for
Upto Rs.75,000/- at a time.
professional and special
services (i.e. T.A. and
D.A. and honorarium) to
the experts summoned by
the Commission.
Payment for meeting Rs.25,000/- at a time.]
legal expenses

time

[(b)

(c)

(d)
41.

Special conditions

Rajasthan State Chemical

Works, Deedwana :
Production Manager
(a)
(b)
(c)
(d)

Manager Pachpadra

(e)
(f)

(Admn.Department)]

Purchase of furnace oil or Upto Rs.1 lakh at a time.

coal.
Freight charges etc.
Upto Rs.30,000/- at a time.
Payment of excise duty.
Upto Rs.30,000/- at a time.
Payment to the labourers Upto Rs. 3,000/- at a time.
engaged in connection
with the excavation of
Crude Sodium sulphate.
Payment to Salt Producers.
Upto Rs. 2 lacs at a time.
Payment of cess to Govt. Upto Rs.20,000/- at a time.
of India for salt.

___________________________________________________________________________________________________________________________________________________________
1. Substituted vide Circular No.11/95 dated18.3.1995 for [Rs.30,000/-], [Rs.5,000/-] & [Rs.5,000/-] respectively and again substituted vide Circular No.23/99 dated 21.10.99 for [Rs.50,000/-] & [Rs.15,000/-] again
substituted clause (b), (c) and (d) "(b) Upto Rs. 10,000/- at a time (c) Upto Rs. 50,000/- at a time and (c) Rs. 10,000/- at a time vide Circular No.5/2009 dated 13.2.2009.
2. Substituted vide Circular No. 8/2008 dated 16.5.2008 for - " Upto 1[Rs.1.50 lacs] at a time again substituted vide Circular No.20/2011 dated 14.10.2011 for Rs.40 lacs and 100 lacs subsequently.

110

S.No.

42.

Name of Department/ Authority

Purpose

Amount

Directorate Social Welfare

Department :
Hostel Rescue Homes, District
Shelters and Aftercare Homes.

Purchase of
commodities.

43.

Settlement Department :

Payment to labourers on muster roll.

Upto Rs. 5,000/- at a

time.

44.

Science & Technology :

Director

(a)

Maintenance of Scientific Instruments

and other allied accessories.

Upto Rs. 2,000/- at a

time.

(b)

Payment of remuneration to the

experts called for Advisory meeting.

Upto Rs.2,000/- at a
time.

Purchase of animals & wool including

cost of transport.

Upto Rs. 1.00 lac at a

time.

Payment to casual labourers & training

camps for sheep Breedes & for
arranging sheep exhibition.

Upto Rs. 5,000/- at a

time.

Payment of P.O.L.

Upto Rs. 1,000/- at a

time.

Payment of P.O.L.

Rs. 3,000/- at a time.

45.

Sheep & Wopol Department :

Director/District Sheep & Wool (a)
Officers and Assistant Director
(AL) (ACI) Sheep Wool
Department.
(b)

46.

Special Schemes and

Integrated Rural
Development:
Project Officer, Dy. Secretary
(B) Special Scheme
Organisation
Secretary, SSO.

controlled/

111

Rational

Upto Rs.2,000/- at a
time.

Special conditions

S.No.

47.

Name of Department/ Authority

State Woollen Mills, Bikaner:

General Manager

Purpose

(a)
(b)
(c)

48.

State Lotteries: Director

(a)
(b)

(c)
49.

Tourism : Director

50.

Engineering Staff Training

Institute (Technical Training
Institute, Jaipur) : Director
U.N.D.P., Project, Kota :
Project Director

51.

52.

World
Food
Programme (a)
Project, (I.G.N.P.).
Project Director, World Food
Programme:

Purchase of furnace oil.

Transportation charges of
furnace oil.
Purchase of Raw wool.

Amount

Special conditions

Upto Rs.13,000/- at a time.

Upto Rs.1,000/- at a time.
Upto Rs.50,000/- at a time.

Payment of Prize money

to the prize winners for the Upto the amount fixed by the
particular draw.
Govt.
for camp expenditure in Upto Rs.1,000/- in cash at a
organisation of promo- time for each draw.
tion and sale of lottery
tickets.
Field
publicity
and Upto Rs.40,000/- in cash at a
propaganda work.
time for each draw.
2
Fairs & Festivals.
[Upto Rs.1,00,000/- at a
time.]
Payment of lecturer fee, etc. Upto 1[Rs.25,000/-] at a time.

[Deleted]

Payment to labourers on Upto Rs.5,000/- at a time

muster rolls engaged on once a week.
Irrigation,
drainage,
hydrology and agronomy.
Handling charges to the Upto Rs.5.00 lacs at a time.
authorisedd
clearing
Agent on account of cost
of grain food stuff, etc.

___________________________________________________________________________________________________________________________________________________________
1. Substituted vide Circular No.61/93 dated17.12.1993 for [Rs.10,000/-].
2.Substituted vide Circular No.4/2002 dated 28.2.2002 for [Rs.50,000/-].
3.Deleted words "

Detailed bill to be sent within two months" vide Circular No.9/2005 dated 26.5.2005.

112

S.No.

[53.

Name of Department/
Authority

Art & Culture :

Director, Rajasthan
Oriental
Research
Institute, Jodhpur.

Purpose

(b)

For payment of octroi as and

when required on food grains and
oil received for distribution to
labourers
and
low
paid
Government servants working in
I.G.N.P.

(c)

For transportation charges thereon.

For organising National
Conference & meetings and
arranging their payment of T.A.,
Lodging, Boarding, Transportation
and cash payment.

...............................................................................................

1. Added vide Circular No. 27/97 dated 8.9.1997.

113

Amount

Upto
Rs.
40,000/- at a
time.]

Special conditions

114
CHAPTER XII
INTER DEPARTMENTAL PAYMENTS/ADJUSTMENTS
Rule 227 :

Division of Departments : For purposes of interdepartmental payments, the departments of a

Government shall be divided into service Departments and Commercial departments according to
the following principles:-

(A)

Service Departments: These are constituted for the discharge of those functions which either
(a)are inseparable from, and form part of the idea of Government or (b) are necessary to, and form
part of the general conduct of the business of Government.
Examples of Category (a) are : The Departments of Administration of Justice, Jails, Medical,
Police, Education, Public Health, Forest.
Examples of Category (b) are : The Departments of Printing and Stationery, Public Works
(Building and Roads)

(B)

Commercial Departments or Undertakings : These are constituted mainly for purposes of

rendering services or providing supplies, of certain special kinds, ,on payment for the services
rendered or for the articles supplied. The perform functions which are not necessarily
Governmental functions. They are required to work to a financial results determined through
accounts maintained on commercial principles.
Note: -Government shall specify whether a particular department or particular activities of a
department shall be regarded as Commercial department or Undertakings

Rule 228 :

Charging for Services by Service Department General Rules: Save as expressly provided
by any general or special orders, a Service department shall not make charges against another
department for services or supplies which fail within the class of duties for which the former
department is constituted.
The following exceptions to this rule have been authorised :-

(i)

The Forest Department shall charge any other department for vegetable, animal or mineral
Products extracted from a forest area.

(ii)

Payments shall ordinarily be made for convict labour as in the case of that supplied to the public
works and other departments of Government but no charge shall be made for convict labour in
the case of works undertaken by the Public Works Department which are treated as Jail works.

(iii)

The Cost of additional Police Guards supplied to an Irrigation or other projects while under
construction, shall be debited to the project concerned.

Rule 229 :

Charging by Commercial Department/Undertakings : A Commercial department or

undertaking shall ordinarily charge and be charged for any supplies and services made or rendered
to, or by, other departments or Government .
This rule may be applied to particular unit or particular activities of any department even though
the department as a whole may not be Commercial department. Such a unit or activity shall
ordinarily charge for its services or its supplies to, and may likewise be charged by, either the
department of which it forms a part or any other department.

Rule 230 :

Department acting as an agent of another department: (1) The cost of land acquired by a
Civil Department on behalf of the Public Works Department is debitable in the accounts

of the

115
later as part of the cost of the works for which the land is taken up; but when land is taken up for
two or more service departments conjointly, the cost is wholly debitable to the department for
which the major portion of expenditure was incurred, unless there are special reasons to the
contrary.
(2)

When a special Officer is employed for the acquisition of land for any department, the
expenditure on pay, allowances, etc., of the Special Officer and his establishment and any
expenditure on contingencies is debitable to that department as part of the cost of land. When the
land is taken up by a Civil Officer, not specially employed for the work, only special charges
incurred in connection with acquisition of the land on establishment, contingencies, etc., shall be
borne by the department for which the land is acquired.

Rule 231:

Department performing Supplement duties to the main function: A branch of a Service

Department like jail Manufacture, Printing performing duties supplementary to the main function
of the Department and intended to render particular services on payment shall levy charges in
respect of the work for which it has been constituted.

Rule 232 :

A branch of a department constituted for the subsidiary service of that department, but employed
to render similar service to another department, shall charge that other department, e.g. , workshop
of department.

Rule 233 :

A regularly organised store branch of a department should ordinarily charge any other department
for supplies made ; but petty and casual supplies of stores may, if the supplying department
consents, be made without payment.

Rule 234 :

Inter Departmental Adjustment: The Inter-Departmental and Inter-Governmental adjustment

shall be made in accordance with the following procedure:-

(i)

Transactions with Commercial Department/Departments vested with Cheque Drawing

Powers: Where the purchasing department is a Commercial Department or a department vested
with cheque drawing powers, all transactions shall be settled through cash or Bank Draft/issue of
cheques.

(ii)

Transactions between a Commercial Department and / or a Service Department of between two

Departments engaged in manufacturing/ production repair or supply of articles (a) All the
transactions upto Rs. 500/- in each case between Commercial Department and a service
department or between two service departments engaged in manufacture or production or supply
of articles or repair operations, shall be settled in cash only .

(b)

In each case of transaction or the value exceeding Rs. 500/- the settlements/payment shall be made
daily or weekly through treasury (Not through the Accountant General). The supplying
department shall prepare the invoice and challan in four copies. The purchasing department will
present a bill at the treasury for the cost of the supplies made or services rendered alongwith the
accepted bill and challan both in quarduplicate indicating the budget head, chargeable
appropriation available, designation of the purchasing office concerned on the bill and invoice
number and date, the name of supplying department and the head of the account to which the
amount is to be credited by transfer. The Treasury Officer will check the heads of the
classification (both relating to debit as well as credit) and pass the bill for transfer credit to the
receipt head of the supplying department and debit to the expenditure head of the purchasing
department.
After the adjustment, the Treasury Officer will retain the first copy and the fourth copy of the
challan and invoice and send the second and third copy to the purchasing department for keeping
one copy for his office record and sending the other copy to the supplying department.

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The fourth copy will be sent to the Accountant General, Rajasthan by the Treasury Officer
alongwith the bill in support of the adjustment. If the purchasing department fails to supply the
second copy of the challan & invoice of the previous transaction to the supplying department it
shall not make any further supplies on credit.
The departments, P.W.D. (B&R), Irrigation, P.H.E.D. and Forest Department vested with cheque
drawing powers will, however, settle the claim through cheques.
(c)

Transactions between two service departments : When two service departments (i.e. not
engaged in manufacturing/production or supply of articles/repair operations) render service or
supply to each other, there will be no monetary or accounting settlement and the cost shall be
borne by the supplying department. Where the charge related to certain statutory provisions, the
transactions shall be settled in cash/by bank drafts.

(d)

Free Supply of stationery articles and printing work by the Printing & Stationery
Department : The Printing and Stationery Department will make free supply of stationery and
printing articles to non-commercial departments. However, the departments declared as
Commercial will have to make payment to the Government Presses by Bank Draft/Cash as and
when any supply is made to them by the Department.

(e)

Inter-Governmental Transactions : There will be no monetary or accounting settlement for

petty and isolated claims for service rendered where the value of the transactions does not exceed
Rs. 1000/- the term 'service rendered' shall not include supplies made unless the later form part
of service. It would mean an individual act of service. It will not apply to supply of stores,
contribution for officers on deputation, claims relating to commercial undertakings.
All transactions above this limit and other not in the preview of this clauses as stated will be
settled by Bank Drafts.

*************

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CHAPTER - XIII
WORKS
I - INTRODUCTORY.
Rule 235:

(2)

(1) This Chapter deals with buildings and other works allotted under orders of
Government and their repairs and maintenance which are under the administrative
control of the Civil or Commercial Departments using or requiring them.
The term "Administrative Control" as applied to works implies inter-alia, the
assumption of full responsibility for the construction, maintenance and upkeep of
buildings and other works and the provision of funds for the execution of these
functions.

Rule 236:

Subject to the observance of the following General Rules, the initiation, authorisation
and execution of works allotted shall be regulated by detailed rules and orders contained
in the respective departmental regulations and by other special orders applicable to
regulations and by other special orders applicable.

Rule 237:

Main stages of works:(1) Except as provided in sub rule(2) of the rule or in cases
covered by any special rules or orders of Government no work shall be commenced or
liability incurred in connection with it until:-

(i)

Administrative approval has been obtained from the authority appropriate in each case;

(ii)

Sanction, either special or general of competent authority has been obtained authorising
the expenditure;

(iii)

A properly detailed design and estimate has been sanctioned; and

(iv)

Funds to cover the charge during the year have been provided by competent authority.

(2)

Works in Emergency: If in any case, whether on grounds of urgency or otherwise a

Government servant is required by superior authority to carry out a work or incur a
liability which involve any infringement of the sub-rule (1) above, the order of such
authority shall be conveyed in writing. On receipt of such written order or, in case of
emergency, on his own responsibility, the government servant may proceed to carry out
the necessary work, subject to the condition that he immediately intimates to the
Accountant General that he is incurring an unauthorised liability and states approximately
the amount of liability which he is likely to incur.

Rule 238:

(2)

Delegation of Powers: (1) The powers delegated to various subordinate authorities to accord
administrative approval and to sanction expenditure upon, and to appropriate and re-appropriate
funds for works are regulated by the orders contained in the Delegation of Financial Powers in
Part-III of these Rules, and other special orders contained in the respective departmental
regulations.
For purpose of approval and sanctions a group of works which forms one project shall be
considered as one work, and the necessity for obtaining the approval or sanction of higher
authority to a project which consists of such a group of works will not be avoided by the fact that
the cost of each particular works in the project is within the powers or approval or sanction of any
authority sub-ordinate there to. While no Government servant shall sanction any estimate for
works which cannot be fully efficient unless other works are also sanctioned if the cost of all such
works collectively exceeds his powers of sanction, it is not the intention that two or more works
should be regarded as forming part of a group of works merely because they are of same nature, if
they are otherwise matually independent.

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Rule 239 :

Object of the Estimate : (1) The authority granted by a sanction to an estimate shall on all occasions be
looked upon as strictly limited by the precise objects for which the estimate was intended to provide.

(2)

Any anticipated or actual savings on a sanctioned estimate for a definite project shall not, without special
authority, be applied to carry any additional work not contemplated in the original project or fairly
contingent on its actual execution.

(3)

Supplementary Estimate : Any development of a project thought necessary while a work is in progress,
which is not fairly contingent on the proper execution of the work as first sanctioned shall have to be covered
by a supplementary estimate.

Rule 240:

Basic Schedule of Rates & Estimates : To facilitate the preparation of estimates, as also to serve as a guide
in setting rates in connection with contract agreements or for carrying out the work, the basic schedule of
rates as prepared by the P.W.D. for that area where the works of the department is proposed to be executed
shall be followed and kept upto date. The rates entered in the estimates shall generally agree with the
scheduled rates but where, from any cause, these are considered insufficient or in excess, a detailed statement
with on analysis showing the manner in which rates used in the estimate have been worked out shall be given
in the report accompanying the estimate.

Rule 241 :

Contract Documents : When works are given out on contract, the general principles laid down in Rules
shall be carefully borne in mind and the standard terms and conditions of contract and agreement as prevalent
in P.W.D. shall be followed.

Rule 242 :

[Ceiling for execution of work by own agency : Save where any particular department has been authorised
by the Government to executive all or specified classes of departmental works without reference to the
Public Works Department, and subject to any special rule or orders issued by Government to apply to special
classes of works, and subject to specific powers given to Departments all original works and repairs, upto the
amount specified in delegation from time to time relating to building and other works, the administrative
control of which vests in civil/commercial departments, shall be executed through the agency of the Public
Works Department/RSRDCC/RAVIL.
In case of works being executed by RSRDC/RAVIL, they will charge "overheads" over and above
actual work cost (as per work order). The "overheads" will be decided by P.W.D. with the concurrence of
Finance Department.
If the work is got executed through own agency the necessity of detailed estimates and
measurements could be dispensed with by the Department in case of works costing upto Rs. 50,000/-.]
II ACCOUNTING RULES FOR WORKS EXECUTED BY CIVIL/
COMMERCIAL DEPARTMENTS.

Rule 243:

When works allotted to a civil/commercial department other than the Public Works Department are executed
departmentally, whether direct or through contractors, the form and procedure relating to expenditure on
such works shall be prescribed by departmental regulations.

Rule 244:

Accounting of expenditure on Works : (1) Adequate accounting arrangements shall be made in respect of
all big projects before they are started. Failure to make such arrangements may result in financial loss and
discredit to Government. It is, therefore, of the utmost importance that whenever proposals for big projects or
for commercial or quasi commercial undertakings are made, suitable provision shall be made for the
accounting and audit procedure to be observed in departmental regulations in consultation with Finance
Department.

-------------------------1. Substituted vide Circular No.28/2012 dated 7.9.2012 for- Ceiling for execution of work by own agency : Save where any
particular department has been authorised by the Government to executive all or specified classes of departmental works
without reference to the Public Works Department, and subject to any special rule or orders issued by Government to apply
to special classes of works, and subject to specific powers given to Departments all original works and repairs, upto the
amount specified in delegation from time to time relating to building and other works, the administrative control of which
vests in civil/commercial departments, shall be executed through the agency of the Public Works Department.
If the work is got executed through own agency the necessity of detailed estimates and measurements could be
dispensed with by the Department in case of works costing upto Rs. 50,000/-.
Note : The Public Works Department shall include Rajasthan State Bridges & Constructions Corporation Limited
(RSBBC).

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(2)

For works costing more than 50,000/- there shall be duly sanctioned detailed estimate,
copies of sanctions to estimates shall be communicated to the Accountant General by the
sanctioning authority as soon as a sanction is accorded.

(3)

Payments for all works costing more than Rs. 50,000/- done by contract or material
purchased shall be made on the basis of measurements recorded in Measurement book
register of Stock Received. A muster roll shall be prepared for works done by daily
labour. The prescribed bill shall be used for payment to contractors. If any work charged
establishment is entertained on monthly wages whose pay is chargeable to a work,
prescribed bill shall be used for payment of their wages. The rules regarding the
preparation and checking of these documents will be found in Public Works Financial &
Accounts Rules.

(4)

Separate contingent bills shall be prepared for expenditure relating to works duly
supported by sub-vouchers in accordance with the provisions contained in Chapter XI of
these rules. The name of work as given on the sanctioned estimate shall be noted
conspicuously on each sub-voucher as well as in the bill itself.

(5)

The Controller ledger shall be maintained generally in accordance with provisions of

P.W.F. & A.R. in case intermediate payments including advances on running account are
made. Ledger is not required in case where payment to contractors is final.

(6)

Annual Register of Tools and Plants and Accounts of Receipts and Issues of T&P
purchased shall also be prepared as per P.W.F.&A.R. A certificate about physical
verification shall be sent to the Accountant General so as to reach him on or before the
15th of November every year.

(7)

A copy of the Register of Buildings in charge of every Drawing and Disbursing Officer
shall be sent to the Accountant General in the prescribed form under P.W.F.&A.R.
Note : Forms as are in use in Public Works departments shall be used as far as possible.

Rule 245:

Charging of Expenditure in Accounts : Expenditure on works of occasional, petty

construction and repairs (ordinary and special) costing of Rs. 5,000/- or less executed by
own agency shall be drawn and charged as contingent expenditure of the department
concerned where provision is not made in the budget separately. In case expenditure is
Rs. 5,000/- and less which forms part of bigger programme or it exceeds Rs. 5,000/- it
will be charged as works expenditure to detailed heads 'Major Works' or 'Minor Work' in
case of Construction and 'Maintenance and Repairs' in case of repairs as separately
provided in the budget.

Rule 246:

Power to operate upon funds placed with Civil/Commercial Department: In case the
work is executed by Public Works Department, the Department shall have power to
operate upon funds provided in the Budget/Account head of the Civil/Commercial
Department to the extent intimated. In no case the funds shall be drawn by the
Civil/Commercial Department and placed in Deposit account of Public Works
Department.
III - MISCELLANEOUS

Rule 247:

Sanitary, Water Supply and electric installation to Government Buildings: Subject as

hereinafter provided, all works and repairs in connection with sanitary, water, supply and electric
installations to Government buildings exceeding Rs. 50,000/- shall be carried out throrugh the
agency of Chief Engineer P.W.D.(B&R) except in special cases under the orders of Government.
1
[Provided that Deputy Secretary, Department of Personnel (B) is authorised for such
work of Secretariat buildings through departmental agency up to Rs. 2.00 Lac.]
----------------------------------------------------------------------1.

Inserted vide Circular No.1/2007 dated 3.1.2007.

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Rule 248 :

Purchase of Building Prohibited : The acquisition of a building by purchase is

prohibited except with the sanction of the Government. In such cases a survey and
valuation report by the Public Works Divisional Officer shall be necessary.

Rule 249:

Restriction on sale or dismantling of buildings : No Public building, which is not a

purely temporary structure, shall be sold or dismantled without prior sanction of
Government.

Rule 250:

Furnishing date to Accountant General for Residential Buildings: In respect of

buildings available for occupation as residences, the Civil Departments shall furnish data
annually to Accountant General in such form as may be prescribed by him, to enable him
to prepare Capital and Revenue accounts.

Rule 251 :

Expenditure on Public Ceremonies : Expenditure incurred on public ceremonies

including caremonies connected with the inauguration of important Government works,
for example, the laying of foundation stones of Government buildings, the opening of
canals, bridges, etc., shall be subject to the sanction of the Government and limited to the
amount mentioned in the Delegation of Financial Powers.

**************

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CHAPTER XIV
REFUNDS AND MISCELLANEOUS EXPENDITURE
I INTRODUCTORY
Rule 252 :

Miscellaneous expenditure is subject generally to the rules of procedure which apply to

contingent expenditure, except in so far as it may be governed by any special rules or
orders made by competent authority.
II REFUNDS OF REVENUE

Rule 253 :

Classification of Refunds : (1) Refunds of revenue are broadly classified as : (i)

Refunds to which the claimants are legally entitled, and

(ii)

Refunds which are made ex-gratia, Government being under no legal obligation to make
them.

(2)

Refund not regarded as expenditure for allotment : Refunds of revenue are not
regarded as expenditure for purpose of grants of appropriation.

(3)

Remission of revenue before collection is not Refund : Remission of revenue allowed

before collection are to be treated as reduction of demands and not as refunds.

Rule 254 :

(2)

Sanction to Refunds: (1) The sanction to a refund of revenue may either be given on the
bill itself or quoted therein. A certified copy of the sanction shall be attached to the bill
when such orders are not communicated separately to the Accountant General.
Refunds not to be credited in the Deposit Account : Refunds of revenues shall be
drawn only on the demand and on the receipt of the person entitled to receive them after
production of proper authority; on no account shall be drawn on the receipt of a
departmental officer and credited in a deposit account pending demand.
III PROCEDURE FOR REFUNDS

Rule 255 :

(ii)

The following procedure to make the refunds shall be followed : (i) Before a refund of
any kind, otherwise in order, is allowed, the original demand or realisation as the case
may be, shall be traced and a reference to the refund shall be so recorded against the
original entry in the cash book as departmental accounts or other documents as to make
the entertainment of a double or erroneous claims impossible. A certificate of such a note
having been made shall be given in all bills for refunds.
Except, as hereinafter provided or unless some other form has been prescribed by
departmental regulations for any particular class of refunds, bills for drawing money from
the treasury on account of refunds of revenue shall be prepared in Form G.A. 1[No.17].
The officer who received the original amount shall fill in columns 1 to 5 of the form and
sign the certificate at foot, while the Treasury Officer shall verify the credit by means of
the particulars in columns 4 and 5 and affix his signature in column 6 in token of his
having done so.

(iii) Lapsed deposit statements for the deposit unclaimed for three complete account year and
original records of the Treasury in case of revenue deposited in the treasury shall be
adopted as reliable record for the verification of the original credits and authority for
refunds.
(iv)

The Drawing and Disbursing Officer shall record a certificate in the bill for refund that
the amount was actually deposited in treasury and has not been drawn before.

---------------------------------------------------------------------1. Inserted vide cir No. 8/94 dt. 9.2.94

122

(v)

In cases where verification is not complete and satisfactory, the claimant shall be required
to execute a bond agreeing to make good the loss to Government, should the payment
turn out to be irregular at a later stage.

(vi)

The above procedure shall also apply to the refunds to be made of a part of a lump sum
remitted into the treasury/Bank on behalf of several candidates for which a single
collective receipt has been issued.

Rule 256:

Currency of order for Refunds of Revenue: Unless otherwise provided by any law or
rule or departmental regulations, an order for refund of revenue shall remain in force for
a period of three months only from the date on which it was issued and no payment shall
be made on its authority thereafter unless it is got revalidated by the sanctioning
authority.

IV- COMPENSATION TO GOVERNMENT SERVANTS FOR LOSS OF PROPERTY.

Rule 257:

Compensation not Payable for accidental loss of property: (1) No compensation for
accidental loss of property shall be paid to Government servant except with the approval
of the Finance Department.
(2)

Compensation not payable for losses due to act of God: Compensation will not
ordinarily be granted to a Government servant for any loss to his property, which is
caused by cyclone, earthquake, floods, etc., or to any other natural claimities or which is
due to an ordinary accident, which may occur to any citizen, for example, loss by theft or
as the result of railway accident or fire etc. The mere fact that at the time of the accident,
the Government servant is technically on duty or is living in Government quarters in
which he is forced to reside for the performance of his duties will not be considered as
sufficient ground for the grant of compensation.
Note: In case of sanction of compensation the amount shall be drawn on the from the
salary bill.
V-COMPENSATION FOR LAND

Rule 258:

The procedure to be observed for the payment of compensation for Land taken up for
public purposes shall be regulated by the following provisions:(1)

Unless there is something repugnant in the subject or context, the rules given in this
chapter for the acquisition of land for the Public Works Department apply, mutatis
mutandis, to other Departments of Government also.

(2)

The expenditure relating to the cost of a land taken up by acquisition for Government
purposes shall be classified as under. The Drawing Officer should keep these provisions
in view and record also the proper classification on the bills:-

(i)

The cost of land acquired by a Civil Department on behalf of the Public Works
Department is debitable in the accounts of the later as part of the cost of the works for
which the land is taken up; but when land is taken up for two or more service
departments co-jointly, the cost is wholly debitable to the department for which the major
portion of expenditure was incurred, unless there are special reasons to the contrary; and

(ii)

When a Special Officer is employed for the acquisition of land for any department, the
expenditure on pay, allowance etc., of the Special Officer and his establishment and any
expenditure on contingencies is debitable to that department as part of the cost of land. When

the land is taken up by a Civil Officer, not specially employed for the work, only

special charges

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incurred in-connection with acquisition of land on establishment, contingencies etc.,shall be borne
by the department for which the land is acquired.
(3)

land Acquisition Officer: After all preliminaries in respect of estimate etc., that may be required
under departmental rules in force for the time being duly carried out, the land will be taken up
under the Rajasthan Land Acquisition Act 1953 and amended from time to time either by the
Collector or by some special officer who is appointed solely for the purpose of acquiring land for
the Public Works Department and vested with the powers of a Collector under the said Act. The
procedure differs in the two cases.

(4)

Procedure of Special Officers appointed under the Rajasthan Land Acquisition Act 1953:
Government servants appointed solely for the purpose of acquiring land for the Public Works
Department being invested with the powers of a Collector under the said Act are regarded as
Public Works Disbursers and are supplied with funds in the manner prescribed for the works
outlay of Public Works Officers. The following procedure shall be observed by such Government
servants:-

(i)

When an award is made under Section 11 of the said Act, the Special Officer shall have a
statement prepared in the Appended form "A" showing the amount payable to each person under
the award and shall on the day the award is made, forward a copy of the statement, signed by
himself to the concerned Head of the Department for whom the land has been acquired, who shall
forward a copy of the statement to the Accountant General, Rajasthan than after completing Col.
No. 9 & 10 of the statement. Before signing the copy, the Special Officer should carefully satisfy
himself that it correctly shown the amounts due under the award and should himself enter the total
of Column 6 of the statement in words both in the original and copy. A subsidiary statement in
Form "AA" giving particulars regarding the acceptance by the persons concerned of the amount
entered in Column 6 of the award statement should also be furnished to the Accountant General as
soon as possible. If the subsidiary statement "A" shall be made in the Accountant General's Office
on the receipt of the statement in Form "AA".

(ii)

In case where an award has been made by a Court under section 26 of the Act, a second award
statement should be prepared in the accompanying form B by the Land-acquisition Officer as
soon as the decision of the court is ascertained and a copy thereof forwarded to the Accountant
General. On receipt of this statement, the Accountant General will proceed to check the entries in
column 1 to 4 with the original award by the officer.

(iii)

Any change in the apportionment of the officer's award made by a Court under section 30 of the
said Act should also similarly be communicated to the Accountant General for the necessary
corrections in the award statement. And if under section 31 (3) of the Act it has been arranged to
grant a compensation otherwise than in cash, the nature of such compensation should be clearly
specified in the column of remarks in the award statement.

(iv)

In giving notice of the award under section 12(2) and tendering payment under section
31(1) to such of the persons interested as were not present personally or by
representatives when the award was made, the Special Officer shall required them to
appear personally or by representative by a certain date, to receive payment of the
compensation awarded to them intimating also than no interest will be allowed to them if
they fail to appear. If they do not appear and do not apply for a reference to the civil court
under section 18, the officer shall after any further endeavor to secure their attendance
that may seem desirable, cause the amounts due to be paid in the treasury as revenue
deposits payable to the persons to whom they are respectively due, and vouched for in
Form 'E'. The officer shall also give notice to the payees of such deposits, specifying the
treasury in which the deposits have been made. In the Collector's accounts the amounts
deposited in the treasury will at once be charged of as Public
Works
Expenditure and when the persons interested under the award ultimately claim

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payment, the amount will be paid to them in the same manner as ordinary Revenue
Deposits. The officer, should, as far as possible, arrange to make the payments due in or
near the village to which the payees belong, in order that the number of undisbursed sums
to be placed in deposit on account of non attendance may be reduced to a minimum,
whenever payment is claimed through a representative, whether before or after deposit of
the amount awarded, such representative must show legal authority for receiving the
compensation on behalf of his principal.
(v)

In making direct payments to the persons interested under the award, the officer shall
take the receipt of each person to whom money is paid on a separate voucher in Form 'C'
containing a reference to the item showing the amount due to that person in the statement
prescribed in Rule 3. In cases where payments are made to a number of persons under a
single award, acquittance roll in Form 'CC' may be substituted for separate receipts in
Form "C".

(vi)

The Special Officer shall forward the separate receipts of the payees or the acquittance
roll, as the case may be to the Accountant General when forwarding to him the account of
the month in which the payments are made.

(vii)

All payments into Court for deposit under the Act should be made by means of Cheques
in favour of the Presiding Officer of the Court, payable by order of the Courts to credit
Civil Court Deposits. The Cheques should be accompanied by receipts in trip licate in
Form 'D' duly filled up, of which one will be retained by the court for record, and the
other two returned, duly signed to the Collector, who will keep one copy and forward the
other to the Accountant General with the Accounts of the month to which the payment
relate. The amounts deposited in the Court will be accounted for as expenditure in the
Public Works Accounts of the Collector and the ultimate payments to persons interested
under the award shall be arranged for by the court under the rules for the payments of
Civil Court Deposits.

(viii)

When a court has awarded nay compensation in excess the officer's award the further
payment due, as entered in column 6 of the award statement in Form B should be made
into the court by means of a cheque and the procedure described in the preceding rule
should be followed. Form 'D' being used with the necessary changes to give full
particulars of the order of the court.

(ix)

The Government may authorise any particular Land Acquisition Officer to make all or
any of his payments by cheques, provided no inconvenience is caused there by to the
payees in consequence of the property being situated at a distance from the treasury. The
use of cheques should be safeguarded by a strict observance in accordance with Rules
under heading 'Cheques' in Chapter VI of the General Financial and Account Rules.

(4)

Payments under the Act after the Special Officer is relieved of his Special Duties: In any case
in which a reference is made to the Civil Court, and the award of the Court is not made till the
special officer has been relieved of his duties, the further payments due under these award shall be
made by the Collector, who will observe the same procedure as if the reference to the civil court
had been made by himself, as prescribed in sub Rules 4 (vii) and (viii) above.

(5)

Procedure of Collectors or other Civil Officer not specially employed for land acquisition:
When the land is acquired by the Collector or other Civil Officer, not specially employed for the
work, such Collector or civil Officer is not a Public Works Disburser, but draws money for
payment due under his award from the treasury.

(6)

Such Collector or Civil Office shall, as soon as he makes the award, or as soon as he ascertains
that an award has been made by the civil court, prepare a statement in Form A or B or in both, as
the case may be showing the amounts due, and forward a copy thereof to the Accountant General
in the manner prescribed in sub rules 4 (i) and (ii). Additions and alterations in the award
statement

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should also be communicated to the Accountant General as prescribed in sub Rules 4 (iii) and a
subsidiary statement in Form 'AA' should, if necessary, be furnished as laid down in sub Rule 4
(i). The procedure laid down in sub Rule 4 (iv) should also be observed by such Collector or Civil
Officer.
(7)

In making the payments due under the award, the Collector shall take from each person to whom
payment is made a receipt in Form 'C' containing a reference to the particular entry in the award
showing the amount due to the payee. In the case of payment to a number of persons under a
single award, an acquittance roll may be substituted for separate receipts laid down in sub Rule 4
(vi) above. These receipts will be the Treasury Officer vouchers for the payments.

(8)

The receipt referred to in sub Rule (7) shall be forwarded by the Treasury Officer with the
accounts of the month to the Accountant General.

(9)

For payments into Civil Courts the procedure laid down in sub Rules 4 (viii) and (ix) should be
observed.

(10)

The Treasury Officer has no concern with the award or with the award statement. He makes the
payments on the authority of the Collector or other officer assessing compensation. The Collector,
may either draw the amount to be disbursed to each payee separately, in which case he should
countersign the receipt in Form 'C' and make it payable at the treasury to the payee, altering the
word's paid in my presence in Cash/by Cheque to....... or he may draw the total amount to be
disbursed by him under the award on his own receipt as an advance, and after making the payment
forward the receipts of the payees to the Treasury Officer in adjustment of the advance. In the
former case an advice list of the forms passed for payment should be sent to the Treasury Officer,
who in turn should be sent weekly advice of orders paid.

(11)

Procedure when no money Compensation is paid : In cases in which compensation is granted

in the shape of either land in exchange or remission or revenue as provided in Section 31(3) of the
said Act, and the land is acquired for Government purposes, no adjustment of the value of the land
given in exchange will be required unless it is separately purchased by Government. If, however,
the land is acquired for a body financially independent of Government, the value of land given in
exchange and the capitalised value of the abatement of Land Revenue should be charged against
advances of funds (Sub-Rule 13 below) made by them body.

(12)

Investment of compensation money deposited in Court: Investments under Section 32 and 33

of the said Act of money deposited in Court should be arranged for, in the case of purchase of
Government securities in communication between the court and the Reserve Bank of India,
Calcutta and purchase of land should be effected under the Court orders through the Collector or
other Revenue authority. The Reserve Bank of India will inform the court what sum should be
remitted to enable him to make the investment, and this amount will be paid from the deposits in
Court.

(13)

Adjustment and Recovery of payment on behalf of a department of the Central Government

or bodies financially independent of Government : (i) In any case in which land is acquired for
a Municipality or other body financially independent of Government or for a department of the
Central Government or the State Government may direct that the payments, instead of being made
and audited in the same manner as the ordinary payments of such body or department, shall be
made and audited as if the land were being acquired for the State Government. If the State
Government issues such an order, the Collector or other officer, who makes payments on account
of the land acquired shall draw funds from the treasury and make payments in the manner laid
down in the rules using the forms prescribed, and shall render his accounts to the Accountant
General.

126

(iii)

The cost of compensation and acquisition in respect of a Municipality or other body

financially independent of Government shall be payable by the municipality or other
body concerned in the manner laid down below:-

(a)

The estimated cost of compensation and acquisition will be paid to the credit of
Government in advance on such dates and in such installments as the Government may in
each case direct. The Collector shall estimate as closely as possible the amount required
for the advance deposit. When a deposit proves insufficient the Collector will similarly
arrange for additional credit. These advance payments should be credited in the treasury
accounts to a special deposit head under "Civil Deposits-Deposits for work done for
public bodies or individuals". All charges will be debited to this deposit account.

(b)

In case land is acquired for a department of the Central Government, the Central
Government shall pay in full the amount of compensation payable to the owners of the
land and cost of acquisition. The department concerned of the Central Government will
make a specific allotment for these charges which will be intimated to the Collector or
other officer when acquisition proceedings are being intimated or as soon as after the
commencement of proceedings as possible. The compensation and acquisition charges
mentioned above shall be debited to the allotment specially made for the purpose by the
Central Government.

(c)

In cases where the property to be acquired is first requisitioned for temporary use by
Government and then acquired the expenditure incurred by the State Government on
behalf of the Central Government should be recorded as Central expenditure. In such
cases the State Government is required to operate direct on the funds specifically placed
at their disposal by the Union Government.
The undisbursed amount under revenue deposits/Civil Court deposits should remain on
Civil Books (Central) because the amounts can be claimed by award at any time and
eventual disbursement is to be made by Civil Authorities through the treasuries.
As regard lapsed deposits, Credits should be passed on to the Defence Department,
because the original debits were passed on to that Department and as the Defence
Department is treated as a separate Government.
As and when claimant appear, Civil Authorities may authorise the payment and make
necessary adjustments against the balances of the Defence Department. No authority for
the repayment of lapsed deposits by Civil Authorities is required from Defence
Department.

(d)

The cost of acquisition referred to in Sub-Rule (a) and (b) shall be determined in
accordance with such orders and instructions as may be issued by Government in the
Revenue Department from time to time.
Form A

No. and Date of statement........Date of Award........Name of work for which land has been
acquired...... No. and date of declaration in......... Gazette, viz., No..... date........ page..... statement
showing compensations awarded by........ under section........ Act XXIV of 1953. To all the
persons interested in the plot of land situated in the village of.......... in State............ No........ on
the Revenue Roll of the District of........... Pergannah..........

127

S.No.

Name
of
persons to
whom payment due is
under the
award

Area
of
land

Abatement
of land
Revenue

Valuation of
any
buildings
that may be
taken upon
the land

Total amount due to each person,

including the amount shown in
column 5 the amount awarded for
the land interest, costs and any other
amounts due to the payee in
connection with the acquisition of
the land.

Distribution of
the amount in
column 6 taken
from the
subsidiary
statement AA

Remarks

Number and date of voucher

Date on which possession of the land was handed over to the

Departmental authorities for whom it is acquired.

No.

Date

Date

Reference to the report stating the date

10

To be completed by the concerned Head of Departments.

Notes : Each award statement should be confined to the lands to be taken under one declaration
i.e. the awards given for lands acquired under more than one declaration should not be
incorporated in one statement, but as many separate statements submitted as there are
declarations.
2.

Regarding Col.7, see note to Form "AA".

128

FORM 'AA'
Particulars regarding the acceptance by the persons concerned of amounts entered in Award
Statement No........................

Date......................

Name of work for which land has been acquired......................

No. and date of declaration in........................Gazette, viz., No................dated.................Page No..............

S.No.
in the
Statement
of
Award
under
Section 11
of the
Act

Name
of
person
whom
payment is
made
under
the
award.

3
Particulars of amount entered in column 6 of the Award State
a

Amount
accepted
without
protest

Amount
accepted
under
protest

Rs.

Rs.

P.

Amount deposited in Court

Amount Court

P.

Rs.

Reasons for
depositing
P.

Amount undisbursed
owing to non-attendance
and the treasury in which
it is deposited.
Rs.

P.

Note : In noting these particulars in the award statement it may be sufficient to enter the letter a,b,c or d as
the case may be, in column 7 of the statement when the whole of the award is shown in one of the
four sub-column a, b, c or d in this statement.

129

FORM 'B'

No. and Date of Statement...................................

Name of work for which land has been acquired..........................
No. and date of declaration in.............................Gazette, viz. No............ dated............ Page No...............
Statement showing the amount of compensation awarded by the Court of................. under section 26 of
Act XXIV of 1953.
S.No. in the
Statement
of Award
under
section 11
of the Act

Names of
persons
to whom
payment
is due
under the
award.

Amount
originally
awarded

Amount paid
by Collector
under the
original
Award.

Total Amount
Awarded by
the Court

Further
payments
due

Rs.

Rs.

Rs.

Rs.

P.

P.

P.

Remarks

No. and
date of
Voucher

P.

130

FORM 'C'

FORM 'C'

(Obverse)

(Obverse)

No. of Vouchers .................................................

No. of Vouchers .................................................

Name of work for which the land has been

acquired.................. No. and date of declaration in
Gazette viz..

Name of work for which the land has been

acquired.................. No. and date of declaration in
Gazette viz..

No...............................date...........................

No...............................date...........................

Serial No...............in Award Statement No...........

Serial No...............in Award Statement No...........

Dated................

Dated................

Name of Payee.....................................................

Name of Payee.....................................................

I............................of..................................................
............................Tehsil....................District............

I............................of..................................................
............................Tehsil....................District............

do hereby acknowledge to have received Rs. ..........

do hereby acknowledge to have received Rs. ..........

on account of cost of land taken up by the

Government as detailed on reverse.

on account of cost of land taken up by the

Government as detailed on reverse.

Signature of payee....................

Signature of payee....................

Locality ..............................

Locality ..............................

131

FORM 'C'

FORM 'C'

(Reverse)

(Reverse)

Details of Land etc. .....................and their values

Village............................Tehsil..............
District..................

Land......................

Acres..........................Rods............................
Poles...............................
Value .............................
.Rupees................... P. ...

Details of Land etc. .....................and their values

Village............................Tehsil..............
District......................................Land......................
Acres..........................Rods............................
Poles...............................
Value .............................
.Rupees...................

P. ...

132
FORM ' CC'
Consolidated voucher for payment made during ................200 ... in accordance with Award Statement No.......
Dated.................. on account of land acquired for ...................in the district of ...... Tehsil .........Village.................

Serial No. in
Award Statement

Name of payee

Area of land

Amount paid
Rs.

P.
4

Signature of the payee

and date of payment
5

Paid in my presence in cash/ by cheque to the above person, the total sum of Rs. ...............P.
(In words)

Dated

Signature of officer

FORM D

FORM D

Name of work for which land has been acquired

.................

Name of work for which land has been acquired

.................

Name of work for which land has been acquired

.................

To the Judge of the Court at ..... The sum of Rs.

............. on account of compensation for land taken
up for the above purpose payable as detailed below
is tendered for deposit in Court under Section
31(2) of Act XXIV of 1953 :-

To the Judge of the Court at ..... The sum of Rs.

............. on account of compensation for land taken
up for the above purpose payable as detailed below
is tendered for deposit in Court under Section
31(2) of Act XXIV of 1953 :-

To the Judge of the Court at ..... The sum of Rs.

............. on account of compensation for land taken
up for the above purpose payable as detailed below
is tendered for deposit in Court under Section
31(2) of Act XXIV of 1953 :-

S.No. in
Award
Statement
No.

Names
of
Parties

Area of
land
Acres

Amount
payable to
each
Rs.
P.

Remarks

Total

S.No. in
Award
Statement
No.

Names
of
Parties

Area of
land
Acres

Amount
payable to
each
Rs.
P.

FORM D

Remarks

Total

S.No. in
Award
Statement
No.

Names
of
Parties

Area of
land
Acres

Amount
payable to
each
Rs.
P.

Remarks

Total

Land Acquisition Officer.

Land Acquisition Officer.

Land Acquisition Officer.

Dated........19

Dated........19

Dated........19

Received the above amount for credit to Civil

Court Deposits.

Received the above amount for credit to Civil

Court Deposits.

Received the above amount for credit to Civil

Court Deposits.

Judge

Judge

Judge

Note :- This form should be used when the

amounts of compensation due are sent to a Civil
Court for deposit.

Note :- This form should be used when the

amounts of compensation due are sent to a Civil
Court for deposit.

Note :- This form should be used when the

amounts of compensation due are sent to a Civil
Court for deposit.

133

FORM E

FORM E
Name of work for which land has been acquired ...............................................

Name of work for which land has been acquired ...............................................

To

To

The Officer-in-Charge of...................................Ttreasury.

The Officer-in-Charge of...................................Ttreasury.

Please receive for transfer to credit of Revenue Deposits the sum of

Rs............ on account of compensation for land taken up for the above
purpose, payable as detailed below:-

Please receive for transfer to credit of Revenue Deposits the sum of

Rs............ on account of compensation for land taken up for the above
purpose, payable as detailed below:-

S.No. in Award
Statement No.

Names of Persons
to whom due.

Area of land

Acres

Amount payable
to each
Rs.

Remarks

S.No. in Award
Statement No.

P.

Area of land

Acres

Total
Dated........19

Names of Persons
to whom due.

Amount payable
to each
Rs.

Remarks

P.

Total
Land Acquisition Officer.

Received the above amount and credit for Rev. Deposits.

Dated........19

Land Acquisition Officer.

Received the above amount and credit for Rev. Deposits.

Treasury Officer

Treasury Officer

Note :- This form should be used when the amounts of compensation due are
sent to treasury in the absence of proprietors who have failed to present
themselves for payment.

Note :- This form should be used when the amounts of compensation due are sent
to treasury in the absence of proprietors who have failed to present themselves
for payment.

134

135
CHAPTER XV
DEPOSITS
I INTRODUCTORY
Rule 259 :

Nature of deposits : Deposits are classified as under :-

(i)

Revenue Deposit

(ii)

Security Deposit

(iii)

Civil Court Deposit

(iv)

Criminal Court Deposit

(v)

Personal Deposit

(vi)

Public Works Deposit

(vii)

Forest Deposit

(viii)

Deposit for works to be done for Public Bodies and private persons

(ix)

Deposit of fees received by Government servants for work done for private bodies

(x)

Election Deposit

(xi)

Deposit of Local Funds

Other classes may be added under the orders of the Government.
These are further classified as (i) Interest Bearing Deposits and (ii) non-interest
Bearing Deposits and are accounted for under heads '8338-Deposits of Local
Funds', '8342-other Deposits (Interest-Bearing)' and '8443-Civil Deposit' and
'8448 Deposits of Local Funds' (Non-Interest Bearing_ respectively.
II GENERAL PRINCIPLES & LIMITATIONS

Rule 260:

General Principles : (1) No moneys shall be received for deposit in the

Government account unless they are such as by virtue of any statutory provision
or of any general or special orders of the Government are required or authorised
to be held in the custody of the Government.

(2)

Subject as aforesaid, it is the duty of the Drawing and Disbursing/Treasury

Officer to see that no item is credited as a deposit save under formal order of
competent authority.

(3)

No sums are to be credited to any deposit which can be carried to any other head
of account, for example, revenue paid to the Government on account of a demand
not yet due shall be finally credited to the proper head of revenue, and shall not be
placed in deposit.

(4)

Grants-in-aid received by Government from outside agencies for specific purposes, where the
agencies do not retain control over the execution of the Scheme/Project for which they are
intended shall not be taken to deposit account but to 'Receipts' under the receipt major
head concerned. Where the outside agencies retain control, grants-in-aid received from
such

136
agencies will be taken direct to Deposit account and the expenditure on the Schemes/
Projects will be debited direct to the Deposit account.
Rule 261:

Items not to be treated as Deposit: The treatment of the following items as deposits is
prohibited:- (1) (a) Pay, pension or other allowance on the ground of the absence of the
payee or for any other reason;

(b)

Fines on the ground that appeal is pending. They shall be credited forthwith to the
appropriate head of revenue, and refunded, if necessary, on the order of the appellate
Court;

(c)

Refunds, whether of stamps or of other receipts, pending demand by the claimant;

(d)

The sale proceeds of unclaimed property, ordinarily the property itself to kept for six
months.

(e)

Value of valuable articles of jewellery or other property received for custody and
restoration in kind.

(2)

Items treated as Deposit : The following shall be treated as deposit:-

(a)

Compensation fines (including costs in criminal cases) due to an injured party and not to
Government, both in appealable and non-appealable cases, till they lapse under the
ordinary rule.

(b)

Fines payable to local bodies or ordered by Courts to be distributed as rewards to

Government servants or private person, till the period allowed for appeal has elapsed or if
an appeal is presented till it is decided.

(c)

The property left by persons dying intestate and without heirs, which Civil courts will
secure and hold for certain periods in accordance with local law.

(d)

The sale proceeds of perishable unclaimed property for six months after explaining
circumstances for keeping in deposit.

(e)

The sale proceeds of impounded cattle for three months and if no claim is made within
that time; the amount shall be credited in concerned revenue account.

(3)

Moneys which do not relate to or form part of the revenues of the State shall not be
included into the Government account. Money tendered as personal deposits by private
individuals or by Government servants acting in other than their official capacity and
funds of quasi-public institutions, like Schools, dispensaries, etc., which are aided by the
Government, shall not be accepted for deposit in a treasury without the special sanction
of the Government.

Rule 262:

(ii)

Detailed classification of Deposits : (1) The details of classification of deposits are as under :- (i)
Revenue Deposits : This head deals with deposits received on account of revenue courts or in
connection with revenue administration.
Security Deposits : (1) This head includes earnest money or security money received from
tenderers/contractors/firms in the civil Department other than Public Works and Forest
Department, security deposits received by Police Department under Motor Vehicles Acts and
other Acts and security deposit received in cash from government servants and caution money
deposited by students in educational institutions under rules of the Government.

Note : (1) Register of Caution money deposits shall be maintained in the following Form:-

137
Register of Caution money deposit
S.
No.

Class

Name
of Student

Father's
Name

Receipt
No. &
date of
deposit

Amount

Date
of
admission

Date of
completion
of studies

Date of
refund of
caution
money to the
student

Amount
refund

Remarks

(2)

The tenderer stationed outside Rajasthan shall remit earnest money deposits by means of
bank drafts directly to the departmental officers.

(iii)

Civil and Criminal Court Deposits : The head includes deposits received in Civil and
Criminal Courts in connection with dealing with the cases filed in the respective courts.
The head will also include such deposits made by the Government in the higher Courts
due to preferring appeal against the judgement of the lower courts, and getting stay to
execute the court order and where the appellate court has ordered to deposit the amount
of decried as a pre-condition to entertain appeal.

(iv)

Personal deposits: The accounts are, maintained as a bank account in the treasury. The
head includes receipts and payments on account of awards and attached estates under
Government management, cash found on the persons of prisoners at the time of their
admission to Jail and utilised on similar sums due to other prisoners on their release and
mental patients confined in a Mental Hospital, etc.
Other personal deposits made by Government servants in their official capacity shall not
be accepted at treasury/sub-treasury without the sanction of the concerned Treasury
Officer.

(v)

Public Works and Forest Deposits : Rules relating to Public Works and Forest Deposits
have been prescribed separately.

(vi)

Election Deposits: These deposits include deposits made in connection with elections for
Legislative Assemblies. Parliament and election petitions and an appeal preffered for
wlection in the Courts Concerned.

(vii)

Deposit for works done for Public Bodies and Private Persons: The head deals with
amount received for payment of compensation of land acquisition for Public bodies like
Municipalities and local bodies which are financially independent of the Government.

(viii)

Deposit of fees received by Government servants for work done for private bodies:
(a) The head includes share of the Government servants on account of fees received from
private bodies for work done by them where the exact amount of fees and the distribution
of shares between Government servant and Government is known.

(b)

In case the amount of fees or the shares are known only approximately the full amount
received should be credited to this head.

(ix)

Deposits of Local Fund : These have been dealt with in Chapter XVI.
III REPAYMENT OF DEPOSITS.

Rule 263:

Accounts and Repayment of Revenue Deposit, Security Deposit, Civil and Criminal Court
deposits and Election deposits:

(1) (a) The detailed account of deposits under account head '8443-Civil Deposits' shall be
maintained in the Register of Deposits and Repayment in Form G.A. 171. Every item
shall be recorded in the name of the person from whom the amount is received.

138
(b)

A person claiming refund of a deposit shall have an order of the court or authority which ordered
acceptance of the deposit to refund the deposit made by him. Earnest/Security money deposits
shall be refunded ordinarily under the authority of an order endorsed upon the receipt of original
challan.

(c)

Deposit repayment order and voucher will be prepared in Form G.A. 120. As a safeguard against
fraud the Head of the office/Drawing and Disbursing Officer shall enter the name of the payee
after the words "Passed for payment to Shri/M/s............".

(d)

The Head of the office/Drawing and Disbursing Officer will make entry in the register about
repayment when the payment is actually made or bill endorsed in the name of the person.

(e)

Ordinarily no part payment will be permitted.

(f)

In case the Drawing and Disbursing Officer desires that the deposit instead of being refunded,
may be credited as receipts under the concerned head, he will issue sanction, whereupon the
Treasury officer will make necessary transfer on this basis.

(2)

Currency of Repayment Order : Unless otherwise provided by any law, or rule or order issued
by competent authority a deposit repayment order shall remain in force for a period of three
months from the date on which it was issued, after which no repayment can be made on its
authority unless it is revalidated.

(3) Petty deposits of Courts : In Civil Courts where numerous petty sums are received from suitors
for immediate payments in full like service and publication of summons and notices, diet money
of witnesses and for other similar purposes, the detailed control shall be with the receiving court.
The court however, shall open a Personal Deposit Account in the treasury and operate it by
cheques. The Court shall record and deal with these petty deposits with the same care and
formality as applicable to Personal Deposits Account and the record shall be maintained in the
same form and manner as laid down in these rules. Detailed instructions about receipts, credit,
repayments, reconciliation, etc., shall be provided in the departmental regulations.
Rule 264:

Payments from Personal Deposit Account : (1) (i) Payments are made only by cheques signed
by the Head of the Office/Drawing and Disbursing Officer/Administrator.

(ii)

The cheques are current for three months after the month of issue.

(iii)

Payments shall on no account be allowed to exceed the balance at credit on the deposit account.

(iv)

The charges in the treasury accounts shall be supported by the original paid cheques.

(v)

A Pass Book of Personal Deposit Account shall be maintained in Form G.A.155.

(2)

Lapse of Balances : Payments will not be permitted by Treasury Officer from a Personal Deposit
Account, which has not been operated continuously, for preceding five financial years and which
have been closed with the sanction of Finance Department.

(3)

Payment out of Permanent Advance : In the case of prisoners in jail and mental patient's
confined to Mental Hospitals, the Head of the office may make the payment in cash to the
prisoners released and patient discharged from his permanent advance which will be recouped by
withdrawals from Personal deposit account from the treasury as in clause (1) above.

(4)

Maintenance of Accounts : The account of the receipt of deposits and repayments shall be
maintained in personal ledgers. It is not necessary to transfer the accounts to a new ledgers with a
new year. For this purpose sufficient number of pages should be assigned to several accounts
which should be bound up into volumes.

139
(5) Reconciliation with the Treasury : The Head of the office/Administrator shall carry out the reconciliation
of all deposits with the concerned Treasury once a year.
IV LAPSED DEPOSTS
Rule 265 : (1) Deposits upto Rs. 100/- unclaimed for one complete account year or other deposits or balances
including caution money deposited by students unclaimed for more than three complete account years, shall, at the
close of March in each year, be treated as lapsed and shall be credited to the appropriate head of revenue by the
Treasury Officer.
(2) (a) For the purpose of this rule, the age of a repayable item shall be reckoned as dating from the time when the
amount of deposit was initially deposited.
(b)

In case of deposits from contractors or suppliers the age shall be reckoned as dating from the time when the
amount of deposit has become due for refund after payment of final bill as per agreement, etc.

(3)
The application for sanction for the payment shall be made in the Form G.A. 154. There should be separate
application for deposits repayable to each person and it will be used as voucher on which payment is to be made.

(4)
The amount of lapsed deposit refunded shall be shown in the cash book as a refund and not
debited to deposits.
(5)
The repayment of lapsed deposits shall be recorded in the Register so as to guard against a second
repayment.
V SECURITY DEPOSITS MADE BY THE GOVERNMENT.
Rule 266 :
(1) Whenever the Government has preferred an appeal in the higher court against the
judgement of lower court which has awarded decree against the Government and has requested for stay to
execute such decree till the appeal is finally decided and where the appellate cout has ordered to deposit
the amount of decree as a pre-condition of appeal and stay, the amount so deposited by the Government
shall be treated as expenditure and shall be accounted for in head "8674-Security Deposits made by
Government. (i) Security Deposits with Courts". This head shall also account for deposits made by the
Government with State Electricity Board, Municipalities, etc.
(2)

Deposits with the Courts : The above head shall also account for amount deposited in courts for
the cost payable to the respondents against the order of High Court.

(3)

In case the appeal is decided in favour of the Government the amount so deposited with the court
shall be taken back and the debit appearing in the above account cleared.

(4)

In case, however, if the appeal is not decided in favour of the Government, the amount so
deposited shall be treated as expenditure by transfer.

VI - DEPOSIT OF FEES
Rule 267 : Procedure for accounting of fees received by Government servants for work done for private
bodies:
(i)

In cases where a Government servant is permitted to retain the whole of a fee, he should
collect it himself and the Government accounts will not be concerned with the
transaction.

140
(ii) (a)

In cases where recoveries from the private bodies are divisible between the Government and the
Government servant concerned, all the fees shall in the first instance be paid into the treasury to
the credit of the Government (as fare as possible by the bodies paying the fees) and the amount
due to the Government servant concerned shall be drawn on regular bills.
The Drawing and Disbursing Officer shall claim the amount due to Government servant in a bill
specifying therein the authority sanctioning the payment of fees and send the bill to the Treasury
concerned for verification of the credits and to pass the bill and where the full amount of fees was
deposited in the account head "Deposit of fees received by Government servants for work
done for private bodies" advise to credit the share of the fee due to the Government the minor
head "Other Receipts" of the department concerned.

(b)

If the exact amount of fees and the distribution of share are known before hand, the share due to
the Government shall be credited as revenue of the Department to which the Government servant
belongs and the balance shall be credited to the deposit head mentioned in Rule 262 (viii) for
drawal by the Government servant on regular bills.

(c)

If the amount of fees or the shares are known only approximately before hand, the amount of fees
shall be credited to the head mentioned in Rule 262 (viii) pending final settlement when the
recoveries shall be disposed off as in (b) above.
Note : For the purpose of the above rules, "Fee would mean as defined in Rule 7(a) of the
Rajasthan Service Rules, 1951.

(d)

In case of payment of fees by the Employees State Insurance Corporation to the Government
doctors for medical examinations, the Corporation may pay two third of the fees to the doctors
direct and deposit one third of the amount every month for whole of Rajasthan in the Treasury at
Jaipur.

*************

141
CHAPTER XVI
I INTRODUCTORY
1

Rule 268:

[DEPOSITS OF LOCAL BODIES]

Deposits of Local Bodies : (1) The financial transactions between Government and local bodies
are not included in the Government account except in so far as their cash balances may be
deposited with Government and accounted for under the deposit heads:

(i)

"Interest Bearing Deposits : 8338 Deposits of Local Funds".

(ii)

"Non-Interest bearing Deposits : 8448 deposits of Local Funds".

(iii)

Local Fund explained : (i) Revenues administered by bodies, which by law or rule having the
force of law come under the control of Government whether in regard to the proceedings generally
or to specific matters such as the sanctioning of their budgets, sanction to the creation or filling up
of particular appointments the enactment of leave, pension or similar rules.

(ii)

Revenues of any body which may be specially notified by the Government as such.

(3)

Classification of Local Fund : The main classes of local fund are :-

(i)

Fund of Improvement Trust.

(ii)

Fund of Municipalities.

(iii)

Fund of Panchayat Samities/Panchayats.

(iv)

Fund of Development authorities.

(v)

Contributory Provident Fund of Universities and aided institutions.

(vi)

Fund of Zila Parishad.

(vii) Fund of Rajasthan State Electiricity Board.

(viii) Fund of Rajasthan State Road Transport Corporation.
(ix)

Fuind of Krishi Upaj Mandies.

(x)

Fund of Housing Board.

(xi)

Fund of Educational Institutions & other institutions.

Rule 269 : The financial transactions between Government and local bodies will be regulated by the following
rules and by such other general and special orders as may be issued by Government in this behalf.
II CHARGES RECOVERABLE FROM LOCAL BODIES
Rule 270 : Unless any of the following arrangements is authorised by specific orders of Government, a local body
will be required to pay, in advance, the estimated amount of charges to be incurred or cost of services to
be rendered, by Government on account of the fund
(i)

Payments as made by Government are debited to the balances of the deposits of the local fund with
Government;

(ii)

Payments are made as advances from Government funds in the first instance, pending recovery
from the local fund; and

1. Added vide Circular No. 8/94 dated 9.2.1994.

142

(iii) Recovery from the local fund may be postponed till the time when Government has to
make payment for the charges.
III RECOVERY OF GOVERNMENT DUES BY ADJUSTMENT
Rule 271: Any amount due to Government by a local body, including any amount over due for payment
in respect of a loan, is subject to recovery by adjustment from any non-statutory grant
sanctioned for payment to it. The authority signing or countersigning a bill for such a grant
shall see that this rule is observed as far as practicable.
IV REVENUE COLLECTED ON BEHALF OF LOCAL BODIES.

Rule 272 : Unless it be expressly authorised by law, proceeds of taxes, fine or other revenues
levied or collected by Government may not be appropriated direct to a local fund
without passing them through the Consolidated Fund whether or not such taxes, fines,
etc., are earmarked from the start for the purposes of the fund.
Rule 273:
Payments to Local bodies of amount received by the Government : Subject to
the provisions of relevant Acts and Rules made thereunder, payments to local bodies in
respect of revenue and other moneys raised or received by Government on their behalf
shall be made in such manner and on such date, as may be authorised by general or
special orders of Government.
V USE OF SERVICE POSTAGE STAMPS.
Rule 274 : (1) Service Postage stamps shall not be used by a Local Fund Officer or any Government
servant acting in a capacity connected with a local fund.
(2)

Service Postage Stamps may be used on the correspondence of a public officer acting as
such, even through the correspondence relates to the affairs of a local body.

(3)

Telegraphic message, the charges for which are to be borne by local funds, shall be
classified as "Private" and not as "State".
VI AUDIT OF ACCOUNTS

Rule 275 : (1) Accounts of all local bodies will be subject to annual audit through the Director, Local
Fund Audit Department, Rajasthan established by the Government and the specific
provisions of the Local Fund Audit Act and Rules made thereunder will be applicable for
audit of accounts.
(2) In cases where such accounts are audited by the Indian Audit and Accounts Department
under general agreement reached between Government and the Comptroller and Auditor
General, audit fees on the basis of daily rates prescribed by Government from time to
time shall be charged for the audit of local and other non-government funds excluding
funds for audit of which the rates of fees recoverable are prescribed by law or rule having
the force of law.
(3) Nothing contained in this rule shall be held to over ride any special instructions of
Government exempting any particular local body or institution wholly or partially from
the payment of audit fees.

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VII ROUNDING OFF OF FINANCIAL TRANSACTIONS
Rule 276 :

Except in respect of dues fixed by or under any law or under any special order of
Government, financial transactions between Government and local bodies should
be rounded off to the nearest multiple of a rupee proportion below 50 paise being
ignored and 50 paise and above rounded off to the next higher rupee.
VIII RECEIPTS AND PAYMENTS

Rule 277 :

Deposit in treasury with Government Sanction: (1) Save where it is expressly

provided by any law or rule having the force of law, money pertaining to a Local
fund may not be received for deposit at a treasury without some general or special
order of the Government.

(2)

Account of Local Bodies to be pure Banking Account : The accounts of Local

Fund at a treasury shall be kept as a pure banking account, money being paid into
and drawn out of the treasury without specification of the nature of receipt or
expenditure. Unless in any case the Government directs otherwise, withdrawals
can be made only by cheques signed by the administrator or some responsible
officer of the Local bodies concerned.

(3)

Overdrawal not Permitted : No Local Body is allowed to overdraw the balance

at its credit in the Public Account, without obtaining before hand a loan or
contribution from Government funds to cover the over-drafts.
IX VERIFICATION OF BALANCES

Rule 278 :

Annual Verification by the Treasury Officer : The annual verification of the

balances at the credit of each Local Fund in the State shall be done by the
concerned Treasury Officer in consultation with the authority administering the
Fund.

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CHAPTER XVII
GRANT-IN-AID ETC.
I SCOPE
Rule 279 :

The chapter deals with grants-in-aid, contributions/subsidies to local bodies/Corporation/Board

Companies, religious, Charitable or educational Institutions, Public club, contributions to public
exhibitions and fairs, scholarship, stipends and expenditure from discretionary grants placed at the
disposal of particular authority.
II GENERAL PRINCIPLES/REQUISITES FOR SANCTION OF
GRANTS-IN-AID, CONTRIBUTION, ETC.

Rule 280:

General Principles : (1) Unless otherwise provided in the departmental rules/instructions grants
shall be made available, as far as possible on the basis of specific schemes drawn up in sufficient
detail and duly approved by Government.

(2)

Every order sanctioning a grant shall specify clearly the object for which it is given and the
conditions, if any, attached to the grant.

(3)

Before sanctioning grants-in-aid to private institutions, it should be examined that the institutions
have the experience and managerial ability to carry out the purposes assigned to them and a
machinery is devised to keep an effective and constant check to see that the money is utilised
fruitfully and applie3d to the purpose intended.

(4)

Quantum of amount of Grant: Only so much of the grant shall be paid during any financial year
as is likely to be expended that year. In the case of grants for specific works or services such as
buildings, water supply schemes and the like, the sanctioning authority, should use its discretion
in authorising payments, according to the needs of the work, the authority signing of
countersigning a bill for grants-in-aid under the relevant Rules shall see that money is not drawn
in advance of requirements. There should be no occasion for a rush for payment of these grants in
the month of March.

(5)

Bonds to be executed before grant is Released : (i) Before the grant is released, the grantee shall
be required to execute a Bond in Appendix 9 with two sureties to the Governor of Rajasthan that
he will abide by conditions of the grant by the target dates if any, specified therein and in the
event of his failing to comply with the conditions or committing breach of the bonds, the grantee
and the sureties individually and jointly will be liable to refund to the State Government, the entire
amount of the grant with interest thereon as prescribed or the sum specified unde the bond. In
special cases in which such a bond is not found feasible and/or on due consideration, the
Administrative Department decides not to insist upon a bond on the above lines, it would be
necessary to work out alternative arrangements in consultation with the Finance Department and
the Law Department for ensuring that the interest of Government are safe-guarded effectively.

(ii)

The above instructions will not apply to the following types of institutions or organisations:-

(a)

Quasi-Govt.Instituions : Institutions or organisation set up by Government as autonomous

bodies either under a Statue or as a society registered under the Rajasthan Societies Registration
Act, 1958 (Act No.XXVIII of 1958) or otherwise.

(b)

Government aided Bodies : Institutions or organisations which receive financial assistance from
the State Government on a regular basis, (either wholly or on a fixed percentage basis) and/or

145
(I)

Whose annual budget is approved by the Government; or

(II)

Government is adequately represented and associated with the Boards of management or

Committee of Management of the Institutions.

(ii)

Sureties not to be furnished : The requirement of furnishing two sureties shall not be insisted
upon, if the grantee institutions or organisation is a society registered under the Rajasthan
Societies Registration Act, 1958 (Act XXVIII of 1958) or is a Co-operative Society or is an
Institution of standing in whose case such sureties are not considered necessary by the respective
Administrative Department.

(iii)

A certificate to the effect that the grantee has executed the requisite bond or has been exempted
from doing so after working out alternative arrangements shall be furnished alongwith the grantsin-aid bill duly signed by the Drawing and Disbursing Officer.

(iv)

The stamp duty payable on bond shall be borne by the Government.

(v)

Audited Statement of Accounts : (a) Before a grants-in-aid to any public body or institution,
non-official or semi-official bodies, such on public clubs, etc., the sanctioning authority shall,
invariably obtain the following set of audited statement of accounts of the body or institution
concerned in order to see that grants-in-aid is justified by the financial position of the grantee and
to ensure that previous grant, if any, was spent for the purpose for which it was intended:
(i)

The Receipt & Payment Accounts of the Body as a whole for the financial year.

(ii)

The Income & Expenditure accounts of the Body as a whole for the financial year.

(iii)

The Balance Sheet as at the end of the financial year for the body as a whole.

(b)

Trading or commercial organisation shall be required to furnish the audited statement of

Profit & Loss Account instead of the Income & Expenditure Accounts.
Note : Institutions in receipt of annual grant up to Rs. two lakhs shall be required to
furnish only Receipt and Payment Account of the bodies as a whole for the
frinancial year.

[(6)

(1)

(c)

For the statement indicated at item (ii) above in the case of small institutions, which are
mainly fed by recurring grant, the requirement of audited statement shall not be insisted
upon for sanctioning the first two instalments if the statement are not ready. However,
such statement of accounts for previous financial year shall be obtained before sanctioning
final instalment unless exempted.

(d)

The sanctioning authority shall indicate in the sanction that the audited statements of
accounts have been received.

Authority for carrying out audit :- It is not essential that accounts should be audited in every
case by the Indian Audit and Accounts Department. It will be sufficient if the accounts are
certified as correct by Chartered Accountant registered with the Institutes of Chartered
Accountants of India. In case of small institutions in receipt of annual grant upto Rs. 5.00 lacs, the
accounts audited by a retired member of Rajasthan Accounts Service on the panel approved by the
Finance Department shall be accepted by the sanctioning authority. The panel will be for three
years in the first instance and thereafter every time extension of two years, subject to maximum
age limit of 65 years.]
The authority sanctioning grants-in-aid shall endorse a copy of the order to the Accountant
General, as well as to the Director Local Fund Audit Department, Rajasthan.

......................................................................................................................................................................................................

1.Substituted vide Circular No.10/97 dated 13.3.1997.

146
III REQUISITES FOR GRANTS-IN-AID FOR SPECIFIC PURPOSE
NON RECURRING
Rule 281 :

Unless it is otherwise ordered by Government every grant made for a specific object is
subject to the following implied conditions :-

(i)

That the grant will be spent upon the object within a reasonable time, if no time limit has been
fixed by the sanctioning authority;

(ii)

That any portion of the amount which is not ultimately required for expenditure upon that object
shall be duly surrendered to Government;

(iii)

The assets acquired wholly or substantially out of the grant shall not without the prior sanction of
the Government be disposed of, encumbered or utilised for any purpose other than those for
which the grant sanctioned;

(iv)

An undertaking shall be obtained by the authorities from the grantee institution that they (the
institutions) agree to be governed by the condition of the grant, which result in the creation or
acquisition of permanent or semi-permanent assets;

(v)

The grantee institutions shall maintain a register in the following Form of the permanent and
semi-permanent assets, immovable and moveable property of a capital nature, the value of which
exceeds Rs. 1,000/- acquired wholly or mainly out of Government grants. Such register shall be
maintained by the grantee institutions in respect of such sanctioning authority and a copy thereof
shall be sent to the sanctioning authority annually.
Register of Assets acquired wholly or substantially out of Government Grants (to be
maintained by the Grantee Institutions).
Sanctioning Authority..........

S.
No.

Name of Grantee Institution

No. &
date of
sanction

Amount
of the
sanctioned
grant.

Brief
purpose of
the grant

Whether any condition regarding right

of ownership of Govt. in the property
or other assests acquired out of the
grant was incorporated in the Grant-inaid sanction.

Purpose for
which
utilised at
present.

Encumbered
or not.

Reasons, if
encumbered

Disposed of
or not

Reasons &
Authority, if
any for
disposal.

10

11

12

(vi)

Particulars
of assets
actually
created or
acquired.

Value of
the assets
as on........

Amount
realised on
disposal.

Remarks

13

14

The sanctioning authority shall maintain accounts of permanent and semi-permanent assets,
immovable and moveable property of capital nature the value of which exceeds Rs.1,000/created or acquired or acquired wholly or mainly out of Government grants by each grantee
institution in the following Form. This record shall be of permanent nature and shall be posted on
the basis of annual return furnished by the grantee institution in terms of condition No.(v) above;

147
S. No.

Name of
the
Grantee
institution

No. &
date of
sanction

Amount
of the
sanctioned
grant
Rs.
P.

Brief
Purpose
of the
grant

1
Value of
the assets
as
on............

2
Purpose
for which
being
utilised at
present
9

3
Encumbered
or not

4
Reasons,
if encumbered

5
Dispose
d off or
not

10

11

12

Whether any condition regarding

the right of the ownership of Govt.
in the property or other assets
acquired out of the grant was
incorporated in the grant-in-aid
sanction
6
Reason and
Amount realised
authority if
on disposal
any, for
disposal
13

14

Particulars of
assets actually
actually
created or
acquired.
7
Remarks

15

(vii) The registers mentioned above shall be available for scrutiny by audit;
(viii) In case any scheme being handled by an autonomous body or Government aided institution is
abandoned or is transferred to the State or other institution, the concerning
Administrative/Head of the Department shall ask the former body or institution to effect a
corresponding reduction in the administrative expenditure on the staff. The quantum of grantsin-aid to that body or institution shall also be reduced proportionately;
(ix)

A condition shall be laid down that assets acquired wholly or substantially out of Government
grants shall not without the prior sanction of Government be disposed of, encumbered or
utilised for those purposes other than for which grants were sanctioned;

(x)

As and when an asset is written off, necessary notes shall be kept in the Register of Assets
mentioned above. At this stage there is no need to reflect the same in Income & Expenditure
account.

(xi)

As and when an asset is written off or is sold, the sale proceeds thereof shall be taken as
receipts of grantee institutions and shown in the Income and Expenditure account (income
side) and the book value of the assets disposed of shall be shown as assets disposed off below
the total value of the assets on the asset side of the Balance Sheet and simultaneously the same
value shall be shown under the heads "Capital Investment written off" on the liability side of
the Balance Sheets. This would not be reflected on the expenditure side of the Income &
Expenditure Account; and

(xii) The refund of grants-in-aid shall be credited as "Other Receipts" of the department, concerned.
Rule 282 : Reasonable Time Explained : (i) Reasonable time should ordinary be interpreted to mean 'one
year' from the date of issue of letter sanctioning the grant;
(ii)

This grant shall be sanctioned to meet the requirements of a year even extending beyond the
financial year, but only so such of the grant shall be paid during the financial year as is likely
to be spent during that year;

(iii) The remaining unspent grant at the end of the year in such cases shall not be refunded at the
close of the financial year. In such cases the sanctions should contain that the grant will not
lapse at the close of the financial year;

148

(iv)

On the expiry of the period of one year from the date of sanction, any unspent balance thereof
shall be duly surrendered to the Government;

(v)

In respect of sanctions which require the grant to be utilised during a financial year, the
unspent balance thereof shall be duly surrendered to Government at the end of the financial
year or may be adjusted by the sanctioning authority against the next year's grant, if any.

Rule 283: Principles for sanctioning Building Grants: The following principles shall be kept in view
while sanctioning building grants to Institutions/Organisations, etc. :
(i)

It shall be ensured that the building grant is sanctioned for the minimum area required for the
purpose of the grantee institutions;

(ii)

The order sanctioning the grant shall embody such other conditions as may be considered
necessary for ensuring to Government the right to claim a share of the rent;

(a)

Where the buildings are used for purposes other than those for which the grants were made;
and

(b)

Where the land has been granted free of cost and it it is found that any kind of rent is being
collected for such land.
In order to ensure that the above conditions can in the event of their breach, be enforced
through a court of law, such conditions, shall be incorporated in the agreement/bond executed.
IV UTILISATION CERTIFICATES

Rule 284: Utilisation Certificate necessary : In the following cases submission of Utilisation certificates
would be necessary:(a) In cased of Panchayat Samities/Zila Parishad for grants released for specific purposes ike
purchase of equipments, construction of buildings, etc.
(b) in cases of Municipalities for the grants released on or after 31.03.1970 except in these grants
released for general purposes mentioned in clause (4) of rule 285.
(c) in case of Rajasthan Sangeet Natya Academy, Rajasthan Lalit Kala Academy, Rajasthan Sahity
academy Rajasthan State Sports Council, Universitied, Malviya Regional Engineering College,
Jaipur and the similar other institution, for grants sanctioned for specific purposes like
purchases of equipments, construction of buildings, etc.
Rule 285: Utilisation Certificate not necessary: In the following cases submission of utilisation certificate
for the grants released will not be necessary:(1) In case of Panchayat Samities/Zila Parishad/Municipal Boards for all grants released on or
before 31.3.1970. From 01.04.1970 submission of utilisation certificate would be necessary in
Appendix-11.
(2) In case of Panchayat Samities/Zila Parishads in respect of grants to be released for general
purposes.
(3) In case of Rajasthan Sangeet Natya Academy, Rajasthan Lalit Kala Academy, Rajasthan
Sahitya Academy, Rajasthan State sports Council, Universities, Malviya Regional Engineering
College, Jaipur and similar other institutions for grants released for general purposes.

149
(4) For general purpose grant i.e., expenditure on pay & establishment and office expenses for the
Scheme under non-plan/plan or Centrally sponsored schemes.
Rule 286 : Authority to whom utilisation Certificate to be sent : (1) In case where the accounts of
the grantee are not subject to audit by the Director, Local Fund Audit Department,
Rajasthan, the utilisation certificates for such grant shall be furnished to the Accountant
General by the sanctioning authority.
(2)

In case where the accounts of grantees are audited by the Director, Local Fund Audit
Department, Rajasthan, the utilisation certificate for such grant shall be submitted to the
Director, Local Fund Audit Department by the sanctioning authority, who will send the
same to the Accountant General.

(3)

In respect of grants released to Panchayat samities/Zila Parishad for specific purposes like
purchases of equipments, construction of buildings, etc., the utilisation certificate shall be
prepared separately by the Vikas Adhikaris/Secretaries concerned and sent to the District
Level Officer of the Department concerned which released the grant. The District Level
Officer shall countersign the same and submit it direct to the Accountant General, Rajasthan.

(4)

In case of grants released to Municipal Boards on or after 01.04.1970, the utilisation

certificates shall be prepared and signed by the Executive Officer/Municipal Commissioner
and submitted to the Assistant Director/Deputy Director, Local Bodies (to be nominated by
the Director of Local Bodies) for countersignature and onward transmission to the
Accountant General, Rajasthan.

(5)

In case of grants-in-aid where conditions are attached regarding objects and time, certificate
shall be prepared in four copies, original will be sent to Accountant General (A&I), second
copy to the Administrative Department, third copy to the Rural Development and Panchayat
Raj Department and the fourth copy shall be kept by the rendering authority.

(6)

The utilisation certificate will be prepared in the following form:

S.No.

Letter No. & Date

Amount

Total

1.Certified that out of Rs....... of grant-in-aid sanctioned under

Head..................... during the year................. in favour of.........
vide order number given in the margin and Rs.......... on account
of unspent balance of the previous year, a sum of Rs....... has
been utilised for the purpose of....................... for which it was
sanctioned and that the conditions on which the grant-in-aid was
sanctioned have been duly fulfilled and that the balance of
Rs............. remaining unutilised at the end of year has been
surrendered/deposited vide challan/cheque/Demand Draft No....
dated................ will be adjusted towards grant-in-aid payable
during the next year.

Place : ..................
Date: ...................

Signature of the authority Utilising the grant.

150
2.

Certified that I have satisfied myself that the conditions on which the grant-in-aid was sanctioned
have been duly fulfilled and that I have exercised the following checks to see that the money was
actually utilised for the purpose for which it was sanctioned:Kind of checks exercised :1.
2.
3.
4.
5.
Place:
Date:
Signature of countersigning Authority.

V INSTRUCTIONS TO BE OBSERVED FOR SANCTIONING AND PAYMENT OF

GRANTS-IN-AID TO PUBLIC BODIES, ETC.
Rule 287 : The following instructions shall be strictly observed by sanctioning authorities, for
sanction and payment of grants-in-aid to public bodies, institutions or statutory bodies, etc.:(a)

Once a grants-in-aid has been sanctioned, it is the responsibility of the sanctioning

authority to ensure that the amount is drawn by presentation of a bill Form G.A. 118
at the treasury and that the payment is made to the grantee.

(b)

Before the amount is drawn, it should be particularly seen that the conditions, if any,
attached to the grant have been accepted by the grantee without reservation.

(c)

A Register of Grants shall be maintained buy the sanctioning authority in Appendix-12.

(i)

Columns 1 to 6 of the register shall be filled in simultaneously with the issue of the
order sanctioning each grant. These columns shall be attested by Gazetted Officer
authorised by sanctioning authority in column 7. Serial number shall be recorded on
the body of the sanction letter at the time the item is entered in the Register as under:
"Noted at Serial No............in the Register of Grants".
Such a record will guard against the possibility of double payment.
Column (8) and (9) shall be filled in and attested by a Gazetted officer concerned as
soon as the bill is ready or received from grantee in column 10. The bill shall then be
submitted to the Drawing and Disbursing Officer with the register for signing the bill
in the Form G.A.118 and to the sanctioning authority for giving his dated initials in
column (11) of the Register, Column 12 to 15 shall be filled in after the utilisation
certificate is received.
It shall be duty of sanctioning authority to verify that the conditions, if any, attached
to the grant have been duly accepted by the grantee without any reservation and that
no other bill for the same purpose has already been paid before. No bill should be
signed unless it has been noted in the Register of Grants against the relevant
sanction. This will also facilitate watching of payments in instalments, if any, in the
case of lump-sum sanctions.

(ii)

The Register shall be put up once every month to the Head of the Department. Any case of
delay in the receipt of statements of accounts, etc., from the grantee or the submission of

151

utilisation certificate shall be specifically brought to his notice. The Accountant General shall also be
informed of the reasons for delay.
Rule 288 :

(2)

Rule 289 :

Duties & Responsibilities of Sanctioning Authority : (1) In cases in which conditions are attached
to the utilisation of a grant in the form of specification of particulars objects of expenditure or the
time within which the money shall be spent, or other, the departmental officer on whose signature or
countersignature the grants-in-aid bill was drawn shall be primarily responsible to certifying to the
Accountant General, where necessary, the fulfillment of the conditions attaching to the grant, unless
there is any special rules or order to the contrary. The certificate shall be furnished in such form and
at such form and at such intervals as may be agreed between the Accountant General and the Head of
the Department concerned. Before recording the certificate, the certifying officer shall take steps to
satisfy himself that the conditions on which the grant was sanctioned have been or are being fulfilled.
For this purpose he may require the submission to him at suitable intervals of such reports statements,
etc., in respect of the expenditure from the grant as may be considered necessary. Where the accounts
of expenditure from the grant are inspected or audited locally, the inspection or audit report, as the
case may be, will either include a certificate that the conditions attaching to the grant have been or are
being fulfilled or will give details of the breaches of those conditions.
In the case of recurring grants-in-aid, the sanctioning authority shall record certificate on the payment
of all the instalments of the first year's grant payable within the period specified for its utilisation to
the effect that the utilisation certificate is not required in this case. In the case of subsequent payments
a certificate of utilisation of the previous grant shall be attached with the bill.
Procedure for release of grants to the Panchayat Samities/Zila Parishad : (1) Transfer of funds to
Panchayat Samiti/Zila Parishad shall be proposed by each Head of the Department concerned in
respect of each scheme operated by them under the following Heads:Name of the Scheme....................Head of Account Amount Rs..................

(i)

Establishment Charges:

a)

Pay & Allowances (except (T.A.)).

b)

Travelling Allowances.

(ii)

Contingent charges including purchase of stores.

(iii)

Subsidy/incentive to individuals/institutions.

(iv)

Grants

(a)

Works

(b)

In lieu of land revenue

(c)

General

(v)

Loans

(2)

Money for establishment charges in respect of each scheme shall be released by the treasury in the
last week of each month for meeting the establishment charges of the following month.

(3)

Funds under Heads (ii) to (v) mentioned in (a) above shall be transferred to each Panchayat
Samiti/Zila Parishad in respect of each scheme separately under the prescribed Heads by Rural
Development and Panchayati Raj Department, Rajasthan on quarterly basis, first quarter
commencing from 1st April each year.

152

Rule 290 :

Payment of grant-in-aid through P.D. Account: It shall be obligatory for every

corporation/Company/Board/Local Body receiving payment in the form of grants-in-aid
from the Government to open Personal Deposit Account in its name with the respective
Treasury of the District. The amount so sanctioned by the Government will be credited in
that P.D. Account. The surplus funds if any, in the P.D. account may at the request of the
institution be kept by the Government in the 'Interest Bearing Deposit Account'.
VI OTHER PAYMENTS

Rule 291 :

Scholarships/Stipends: (1) Bills for educational scholarships, stipends etc., shall be

presented in Form G.A. 119 or in such other form as may be prescribed by the
Government after consultation with the Accountant General. In the case of payment to
institutions under private management, such bills shall be prepared & vouched for by the
authorities of the institutions concerned and countersigned by such Government servant
as may be nominated in this behalf by the Government. The orders sanctioning the
payment shall be quoted in each case.
(2)

If any conditions are attached to the payment of scholarship or stipends, the bill shall
bear a certificate of the countersigning officer that he is satisfied that the prescribed
conditions have been fulfilled.

Rule 292 :

Discretionary Grants : When under orders of competent authority an allotment for

discretionary grants is placed at the disposal of a particular Government servant, the
expenditure from such grants will be regulated by general or special orders of the
Government. specifying the objects for which the grants can be made and any other
condition that should apply to them, such grants must be non-recurring, i.e., not
involving any future commitments.

Rule 293:

Other Grants : Grants, subventions, etc., other than those dealt within the foregoing
rules shall be made only under specific orders of the Government.

*********

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CHAPTER XVIII
LOANS AND ADVANCES
I INTRODUCTORY
Rule 294 : (1) The Chapter deals with loans bearing interest to local bodies like Municipalities, Urban
Improvement Trust Development authorities, Corporations, Companies, Boards, Private
persons, Cultivators, Revenue advances and interest free advances like departmental
advances.
(2) The rules in this Chapter shall be observed generally by all departments, in making loans
and advances of public money, unless there are any special departmental rules authorised
by the Government or any other orders of the Government to be contrary.
(3) Advances to cultivators in the form of Taccavi will be governed according to Taccavi
Rules.
Rule 295 :

Sanctioning Authority : Except where power to sanction loans and advances has been
delegated to a subordinate authority, the grant of loans and advances in cases mentioned
in rule 294 shall require sanction of Government.

Rule 296 :

Provision in the Budget Estimates: Provision shall be made in the Budget for all loans
which can be foreseen. Various estimating authorities shall, therefore, make a timely
estimate both of the gross advances and recoveries of the coming year and shall
communicate it to the Finance Department for inclusion in the budget estimates.
II GENERAL CONDITIONS

Rule 297 :

General conditions for regulating Loans and Advances: All loans other than loans to
cultivators, etc., which are governed by special Rules shall be regulated by the following
conditions:

(i)

A specific term shall be fixed which should be as short as possible, within which each
loan or advance shall be fully repaid with interest due;

(ii)

The repayment of loans shall be effected by installments, which shall ordinarily be fixed
on a half yearly basis, due dates for payments being specially prescribed;

(iii) Installments paid before the due date will be taken entirely to principal unless, of course,
any interest for a preceding period is overdue;
(iv)

The authority who is competent to sanction loans and advances shall see that all loans are
given on properly executed bonds, in Form G.A. Appendix-10, and

(v)

The amount of loan should be utilised for the purpose for which it is granted and
certificate of utilisation will be obtained from the loans in the prescribed form.(Annexure
to this chapter).

(2)

Execution of Agreement Bond : In case of wholly owned Government company or

partly Central and partly State owned company, agreement bond will not be executed at
the time of sanctioning a loan but a written undertaking in the following Form shall be
obtained:The sanction shall mention that an Undertaking is required to be taken before drawal of
loan and the countersigning authority shall certify on the bill presented to the treasury
that an undertaking has been obtained.

154
Form for written undertaking to be executed by an undertaking/corporation owned
wholly by the central/state Government at the time of sanctioning of a loan.
Memorandum of written undertaking given on the...............day of..............One thousand
nine hundred and ................ by a company incorporated under the Indian Companies Act,
1913/the Companies Act, 1956 having its registered office.............a body
corporate/incorporated under the same name and style by and under.........(Act No.......
of........) having its office at............... society registered under the Societies Registration
Act, 1860 (21 of 1860) having its office at.................. (hereinafter called the
Company/Corporation which expression shall include its successors and assigns) to the
Governor of Rajasthan (hereinafter called the Governor which expression shall include
his successors and assigns).
WHEREAS THE SAID Company/Corporation etc. ap0plied to the Governor for a loan of
Rs....... (Rupees....................only).
AND WHEREAS THE GOVERNOR has agreed to lend an amount of Rs......
(Rupees............... Only) to the said Company/Corporation etc. on the terms and
conditions prescribed in the Government of Rajastshan Department of..................letter
office memorandum No.........date........... (annexed).
NOW IS HEREBY AGREED by the said Company/Corporation etc. that, in
consideration of the sum of Rs........ Rupees..............only lent by the Governor to it, the
Company/Corporation etc. hereby agrees in accordance with the said terms and
conditions:(i)

To repay the loan in...........annual equal installments, the first installment repayable from
the....... anniversary of the date of drawal.

(ii) To pay interest at the rate of.............% per annum on the principal payable on each
anniversary, and
(iii) In case of default in the payment of the instalment
IT IS HEREBY FURTHER AGREED AND DECLARED that the said
Company/Corporation etc. shall not, without the written consent of the Governor
encumber of alienate, create and mortgage lien or charge by way of hypothecation,
pledge otherwise, or create other encumbrances or any kind whatsoever on any part of its
land or buildings or/other structures and/or plant and machinery or any other fixed assets
owned by them.
AND IT IS HEREBY AGREED THAT the said principal amount lent by the Governor as
aforesaid shall be used by the said Company/Corporation etc. only for the purpose or
purposes for which the aforesaid amount was sanctioned and for no other purpose
wheatsoever.
IN WITNESS WHEREOF these presents have been executed by the said
Company/Corporation the day and year first above written.
Signed for and on behalf of............Company/Corporation etc. by
Shri..............(Name and Designation) in the presence of
Seal of the Company/Corporation
1............................................
2...........................................

155

Rule 298 :

Requirements of considering application for Loans & Advances: Unless the Government
directs otherwise, the following requirements shall be fulfilled before considering a loan
application from parties other than municipalities/local bodies, etc.:
(1)

That there is adequate budget provision;

(2)

That the grant of the loan is in accordance with approved policy and accepted pattern of
assistance;

(3)

The applicant shall furnish the following undertakings and informations:

(i)

Copies of Profit & Loss (or Income and Expenditure) accounts and Balance Sheets for the last 3
years;

(ii)

The main sources of income and how the loan is proposed to be repaid within the stipulated
period;

(iii) The security proposed to be offered for the loan together with a valuation of the security offered
by an independent authority and a certificate that the asset offered as security is not already
encumbered;
(iv) Details of loan or loans taken from other sources in the past indicating amount, purpose, rate of
interest, stipulated period of repayment, date of original loan and amount outstanding against the
loanee on the date of application and the assets, if any, given as security;
(v)

A complete list of all other loans outstanding on the date of application and the assets given as
security against them;

(vi) The purpose for which the loan is proposed to be utilised and the economics of the scheme; and
(vii) That the borrower is repaying the installments regularly.
Borrowers shall be required to adhere strictly to the terms settled for the loans made to them.
Modifications of these terms in their favour can be made subsequently only for very special
reasons.
Rule 299:

Personal Deposit Accounts : It shall be obligatory for every Corporation/ Company/ Board/Local
Body receiving payment in the form of loan from the Government to open P.D.Account in its
name with the respective Treasury of the District. The amount so sanctioned by the Government
will be credited in the P.D. Account The surplus funds if any, in the P.D.Account may at the
request of the Institution may be kept by the Government in "Interest Bearing Deposits".

III PROCEDURE FOR RECOVERY OF LOAN AND INTEREST

THEREON LOANS DRAWN IN INSTALLMENTS RECOVERY
AND INTEREST
Rule 300 :

(2)

(1) When a loan of public money is taken out in installments, the first half-yearly repayment shall
not be demanded until six months after the last installment is taken; meanwhile simple interest
only shall be realised. But if it appears that there is an undue delay on the part of the debtor in
taking out the last installment of a loan, the authority sanctioning the loan may, at the time declare
the loan closed, and other repayment of capital to begin. The Accountant General will bring to
notice any delay on this account and he will take this step whether there are any date fixed for
taking of installments or not.
It in any case particular dates have been fixed for the payment of interest or the repayment of
installments of a loan, when such repayment shall not begin until the second of the halfyearly

156
dates so fixed after the loan has been completely taken up, simple interest only being recovered on
the first half-yearly date after the completion of the loan. For example, supposing a loan, the
interest of which is recoverable half-yearly to be completely taken up on 31st March and the
interest to be payable on 30th June and 31st December, the first half-yearly installment in
repayment of principal will not be due until 31st December following simple interest only will be
due on the intermediate 30th June;
Note : These instructions are applicable mutatis mutandis to loans, the repayment of which are
made by other than half yearly installments;
(3)

It must be kept in view that, the calculation fixing the amount of equal periodical installments by
which an advance is repaid with interest presupposes punctual payment of the installments, and
that, if any installment is not punctually repaid, the fixed installment will not in the end discharge
the loan.

(4)

The amount recovered from a debtor will be adjusted towards the principal and interest in the ratio
of 40:60 in case where interest is due along with the principal.

Rule 301:

Interest: Interest shall be charged at the rate prescribed by Government for any particular loan or
for the class of loans concerned. A loan bears interest for the day of advance but not for the day of
repayment.

Rule 302:

Default in Payments: (1) Any default in the payment of interest upon a loan or advance, or in the
repayment of the principal, will be promptly reported by the Accountant General to the authority
which sanctioned the loan or the advance. On receipt of such a report, the authority concerned
shall immediately take steps to get the default remedied.

(2)

The responsibility of Accountant General under this rule refers only to the loans the detailed
accounts for which are kept up by him.

(3)

The authority which sanctions a loan may in so far as the law allows, may prescribe interest at a
higher rate or and provide for lower rate of interest in the case of punctual and prompt payments
upon all over due installments with the sanction of the Finance Department for each category and
type of loans. Provisions to this effect shall also be made at the appropriate place of agreement as
below:
"The Loan will carry interest @........% per annum, provided that if the installments of the
principal and/or interest are paid punctually on the due dates, the rates shall be reduced
to......% per annum". As regards the loan sanctioned in favour of Local Bodies and Industrial
and Commercial Undertakings in the Public Sector the penalty clause in the existing form shall
continue.
Note: The penal or the higher rate of interest as the case may be shall not except under special
orders of the Government be less than 2.5% per annum above the normal rate of interest
prescribed by Government from time to time for the loans advanced.

(4)

Calculation of higher rate of interest in Default: The higher rate of interest is attracted only in
case of defaulted installments. It will apply from the due date of payment of previous installment
till the date of actual payment of the delayed installment.

Example : A loan of Rs. 3 lakhs was drawn by a third party on 1st January 1988 and was
repayable in 3 annual equal installments. The sanction letter stipulated that the loan
would carry interest at 10.5% per annum to be reduced to 8% for prompt payment. The
first installment of Rs. 1 lakh together with interest @ 8% (i.e. Rs. 1,24,000 in all) was paid by
the party on 01.01.1989. The second installment due on 1.1.1990 was, however, paid on 1.4.1990.
The borrower will in such an event have to pay, besides the second installment of Principal (Rs.1
lakh) interest @ 10.5% per annum on the balance amount of the loan (Rs. 2 lakh) from
1.1.1989

157

to 31.3.1990 and not at 8% from 1.1.1989 to 31.12.1989 and at 10.5% from 1.1.1990 to
31.3.1990.
(5)

Where a loan is made repayable in annual equated installments of principal and interest in the case
of loans to Local Bodies, and public undertakings and where repayment is envisaged in the
manner, penal rate of interest is chargeable on the overdue amounts only from the due date of
payment of an installment till the date of actual payment that is for the period of postponement
only. But in the case of loans to others where the sanction letters are worked as in the para (3)
above, it would be invidious to charge interest at penal rates for the period of postponement only.
In such cases, the competent authority has to work out the equated installments for every loan
sanctioned both at the higher rate of interest as also at the lower rate. While the equated
installments at the lower rate of interest will be paid by the borrowers on the due dates, in the
event of default. They will pay the equated installments worked out with the higher rate of interest
together with interest thereon at the same higher rate from the due date of its payment till the date
of actual payment.

(6)

In case equated installments calculated at the higher rate of interest, the principal and interest
portion for the purposes of adjustments in accounts may be determined by taking the amount of
principal as it would have been in case of equated installments at the lower rate of interest and the
whole of the residuary amount shall be adjusted as interest.

Rule 303:
(2)

(3)

Irrecoverable Loans & Advances : (1) A competent authority may remit or write off any loans
or advances owing to their irrecoverability or otherwise.
In respect of Revenue and other advances for the detailed control, accounting and supervision of
which departmental officer are responsible, it is the duty of the departmental authorities
concerned, as soon as, any such advance is ascertained to be irrecoverable, to take necessary steps
to get it written off the accounts under the sanction of competent authority, and also to intimate
the Accountant General. An account of irrecoverable advances written off shall be kept by the
Departmental authorities in a Register in Form G.A. 187 in order that any possible eventual
recovery may be made.
The irrecoverable loans written off under competent authority will be shown under the minor head
of functional major head. In case it is not identifiable with the concerned functional head, it will
be shown under "2075 Miscellaneous General Services".
IV MODE OF DRAWAL AND REPAYMENT

Rule 304:

(2)

Applicability : (1) The rules in this section shall apply to loans of different classes, which are
granted by the Government, under the sector 'Loans and Advances' or Consolidated Fund of
State except in so far as they are governed by special rules contained in other parts of these rules
or in any departmental regulations.
Drawal of Loan : Loans may be drawn by the Drawing and Disbursing Officer or by a duly
authorised representative or party, countersigned by Competent authority on simple receipt in
Form G.A. 1[No.121] printed on green paper and prescribed for such loans and advances.
The bill on which a loan is drawn shall quote the authority sanctioning such loan. The bill shall be
signed or countersigned by the authority competent to sanction such loan or the sanction shall be
attached to the Bill.

Advance 1[contingent] bill prescribed in Chapter XI will not be used for drawing Loans and
Advances mentioned in this Chapter.
................................................................................................
1. Inserted vide Circular No. 8/94 dated 9.2.1994.
(3)

158
(4)

Accounts classification and Maintenance of Accounts: The correctness of accounts

classification shall receive special attention of the Drawing and Disbursing Officer who should
have them carefully examined before bills are sent to the treasury concerned.
Necessary entries shall be made in the relevant ledger or Register of Loans and Advances in Form
G.A.185 to watch subsequent repayments.
V ACCOUNTS AND CONTROL

Rule 305:

Detailed accounts (1) Subject to such general or specific directions as may be given by the
Comptroller and Auditor General in this behalf, detailed accounts of loans to institutions and
organisations, etc., shall be maintained by the Accountant General who shall watch their recovery
and see that the conditions attached to each loan are fulfilled.

(2)

In the case of loans to private individuals, revenue advances and taccavi advances, the detailed
accounts shall be maintained by the departmental authorities concerned, who shall watch their
recovery and see that the conditions attached to each loan are fulfilled.

(3)

The Accountant General will send to the Administrative Department of the Government and
Heads of Department concerned an annual statement in Form G.A. 188 showing the details of
outstanding loans and advances borne on the books so far it relates to those loans and advances,
the detailed accounts are kept by him, by 30th September of the following year.

(4)

Detailed Bill : Detailed bill of loans and advances mentioned in rule 305(1) shall be prepared in a
Form G.A. 122 and submitted to the Accountant General directly at the latest by the end of the
month following that in which an advance is drawn. A Certificate to the effect that the detailed bill
in respect of advances previously drawn have been sent shall be recorded on subsequent bill
presented to the treasury to make payment.

(5)

Detailed bill of Loans and Advances mentioned in rule 305(2) shall also be sent to the Accountant
General. In cases where powers have been given to Head of Office to draw advances and make
payments to the parties, detailed bills shall be sent to the Controlling Officer for scrutiny, etc.,
who will send to the Accountant General.
VI OTHER ADVANCES

Rule 306:

(2)

Rule 307:

(2)

Revenue Advances: (1) The following special procedure is prescribed for the drawing of
Revenue Advances which includes taccavi advances, advances under the Land Improvement acts,
and any other advances which Revenue officer are allowed or directed to make under the
provisions of any law, or under special order of the Government. They are part of public account
of the State under Account Head "8850-Civil Advances".
Taccavi works Advances : Taccavi works advances in the form of expenditure on taccavi works
in the irrigation Department are regulated by departmental rules. Save where the estimated cost of
such works are recovered in the Irrigation Department, recoveries of such advances shall be made
by the Collector as arrears of land revenue.
Payment of Advances: (1) Advances may be drawn from the treasury upon orders signed or
countersigned by the Collector or Drawing and Disbursing Officer. For accounts, recovery, etc., the
departmental authorities shall be responsible.
Advances may be made either direct to the parties concerned and on their receipt (stamped when
necessary), or in lump sums on bills to Government officers making payment of the advances.

159

(i)

In case of drawal of lump sums Drawing and Disbursing Officer shall not draw a second
advance bill without preparing a detailed bill to account for the amounts already paid
from the last advance taken, any balances left being at the same time refunded into the
treasury. In no case the preparation of the detailed bill shall be delayed beyond the end of
the month following that in which the advance was drawn from the Treasury.

(ii)

Drawing and Disbursing Officer shall take the receipts of the payees on the spot as soon as
the advances have been made, and certify at the foot of the detailed bill that the advances
were duly sanctioned by them and paid in their presence.

(iii) Payees receipts shall not be attached with the detailed bill and their names will not be
shown in it.
(iv)

The Collector or the Head of the Department concerned shall prescribe a money limit for
the amount which can be drawn on Advance bills by each Drawing and Disbursing Officer
with due regard to the circumstances of each case.

Rule 308 :

Repayment : In repaying a loan or advance the challan presented at the treasury, or if the
repayment is made by deductions from the amount of a claim against the Government, the
bill for such a claim shall state the original date and amount of the loan or advance, or
otherwise give sufficient particulars for its identification. If the amount repaid includes
interest as well as principal, the interest shall be separately specified. If the repayment is a
fixed periodical amount including both interest and principal the orders fixing the amounts
shall be quoted.

Rule 309:

Permanent advances : Permanent advances will be drawn by the Drawing and Disbursing
Officer on the basis of sanction issued by the competent authority. The relevant account
head is '8672-Permanent Cash Imprest-101 Civil'.

Rule 310:

Advances for other Departmental Purposes : (1) Advances for Rehabilitation,

Miscellaneous advances departmental losses and like forming part of Account head '8550Civil Advances', granted under special orders of competent authority to Government
servants for departmental or allied purposes shall be drawn on the responsibility and
receipts of the officer for whom they are sanctioned subject to adjustment by preparation
of detailed bill (Form G.A. 122) supported by vouchers or by refund of unspent balances
to the treasuries as may be necessary.
(2) Sanction of advances for making security deposits with State Electricity Board,
Courts, Corporation etc. : In cases where a department/Head of the Department/Head of
Office is required to make security deposits with State Electricity
Board/Courts/Corporations, etc., as a safeguard against delay/default in payment of their
dues, they may sanction the drawal of a special departmental advance subject to the
following conditions:(i)

The advance shall be sanctioned only when the department concerned is satisfied that a
letter of guarantee by the State Government in lieu of deposit in cash will not be
acceptable by the authority concerned.

(ii) An account of such advance to watch recovery with interest is kept.

(iii) The payment shall be debited to '8674-Security Deposits made by GovernmentSecurity Deposits'.
(iv) The interest if any, will be credited to '0049-Interest Receipt'.

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VII UTILISATION CERTIFICATES

Rule 311:

General: The authority competent to sanction the loan shall be primarily responsible to
watch that the loan has been utilised for the purposes for which it was granted and shall
invariably furnish a utilisation certificate in the following Form to the Accountant
General, Rajasthan, not later than the 30th September each year in respect of loans granted
in previous financial year in the manner hereinafter provided.
Utilisation certificate referred to in Rule 311(1) of GF&AR Part I in respect of loans
sanctioned during the year........................
1. Name of the institution/Individual to whom the loans were sanctioned....................
2. Name of the Treasury from where the amount was drawn....................
Certified that loans amounting to Rs..................(Rupees................................) sanctioned
to the above mentioned institution/individual vide this department orders noted below
during the financial year.............have been utilised within the prescribed period on the
specified objects/schemes/works mentioned in the respective sanction and in accordance
with the conditions laid down therein. The un-utilised amount of
Rs...........(Rupees..............only) has been deposited into the Treasury..........vide details
given in the statement below:-

S.
No.

1
1.
2.
3.
4.
Total

No. &
Date of
Sanction

Amount of
loan
sanctioned

No. & date

of AG's
authority
for payment

No. & date

of Treasury
voucher

Amount
refunded
back

No. & date

of the
challan

Head of
Account
under
which
credited

Dated:
Signature
Designation

(i)

Utilisation certificate when accounts audited by Director, Local Fund Audit

Department, Rajasthan, etc.: In respect of loans where the audit of the loanee's
accounts is entrusted to Director, Local Fund Audit Department or Registrar Co-operative
Societies irrespective of whether detailed accounts of loan are maintained by Accountant General

161
or departmental authorities, the sanctioning authority of the Head of Department or the
Chief Controlling officer administering the loan, as the case may be, shall furnish the
utilisation certificate on the basis of the audit report of such auditors to the Accountant
General, Rajasthan. Alternatively, the audit certificates of the Auditors certifying to the
proper utilisation of the loan may be fowarded by the sanctioning authorities.
(ii) Utilisation Certificate when detailed accounts maintained at Department level : In
respect of loans given to individuals, detailed accounts of which are maintained by the
Departments/Collectors, etc., the sanctioning authorities shall satisfy themselves about
the proper utilisation of loan granted in such manner as they may deem necessary for
recording utilisation certificates. Suitable procedure shall, however, be evolved by them
for obtaining return of accounts or making on spot enquiry where necessary of the
certificate. Such utilisation certificate shall not be furnished to the Accountant General. It
would, however, be checked during local audit of the departmental officers by
Accountant General to ensure the proper utilisation of the loan amount.
(iii) Consolidated Utilisation Certificate : In respect of loans to the institutions, the detailed
accounts of which are maintained by the departmental officers/Collectors, etc.
consolidated utilisation certificate shall be furnished to local audit by the Heads of the
Department or Controlling Officer administering the loan for the total amount of loans
paid each year. The certificates shall be based on the audit report of the Director, Local
Fund Audit Department or the Departmental Auditors were such audit has been entrusted
to him.
(iv) Utilisation certificate for loans paid to Autonomous Bodies: In respect of oans paid to
autonomous bodies which are under the sole audit of the Comptroller and Auditor
General or subject to test check by Comptroller and Auditor General under the relevant
provision in an enactment creating these bodies, the utilisation certificate recorded by
such bodies shall not be furnished to the Accountant General. To ensure the proper
utilisation of the loan amounts by such bodies, the audit party shall conduct test check
during the course of audit of their accounts.
VIII ADVANCE TO GOVERNMENT SERVANTS.
Rule 312: (1) Rules for advances to Government servants like House building, Conveyance, cycle,
camel, Food Grain, Solar Cooker, etc., which are paid under head, "7610-Loans to
Government Servants" have been prescribed separately.
(2) The accounts of Long Term Advances like House building and Motor Conveyance (other than
cycle and camel) shall be maintained at the concerned treasury where a Government servant is
posted, in accordance with the instruction issued by Finance Department and Director of
Treasuries and Accounts, Rajasthan.
(3) The accounts of Short Term advances like Food Grain advance, cycle/camel advances, Solar
Cookar advance, shall be maintained at the level of Drawing and Disbursing Officer in the
manner laid down in the respective rules prescribed separately.

162
CHAPTER XIX
SECURITIES AND OTHER MISCELLANEOUS SUBJECTS
I SECURITY DEPOSIT
Rule 313:

Security to be furnished for handling Cash/stores: (1) Subject to any special rule or
order made by the Government in this behalf every cashier, store-keeper and other
subordinate who is entrusted with the custody of cash or stores shall be required to
furnish security, the amount being regulated according to circumstances and to local
conditions in each case under the sanction of competent authority, and to execute a
security bond in the following form setting forth the conditions under which Government
will hold the security and may ultimately refund or appropriate it :(2)

Authority for prescribing amount of security : Subject to conditions prescribed in rule

above, Head of office may prescribe amount to be furnished as security by non-gazetted
Government servants, under his administrative control entrusted with the custody of cash
or stores.
Note : The charge of cash and stores shall be entrusted to a regular Government servant
and not to a work charged or daily rated Government servant.

(3)

Security to be obtained only from persons who handle cash themselves : Security
shall be taken from the Government servant concerned who handles cash/stores and
1
[not] from those who is merely jointly responsible for the custody of cash
balances/stores.

(4)

Determination of Amount of Security : The amount of security to be obtained from a

Government servant entrusted with the custody of cash, shall be determined on the basis
of actual cash handled and shall not include Account Payees cheques or drafts, the cash
of which is not handled by him.
FORM OF SECURITY BOND
Know all men by these presents that I...................................S/o.......................................... residing
at .............. do hereby bind myself as under:Whereas I now hold and exercise the office of..........................;
And whereas by virtue of this appointment as such I, amongst other duties, have the care and
responsibility for the safe and proper handling and keeping in the places appointed for custody of
cash/stores in the office of................;
And whereas I am bound whenever called upon to do so to show to my superior officers that the
said cash and other property at all times intact in the places aforesaid and I am bound to keep true
and faithfully account of the said cash and property;
And whereas I declare that I am in possession of (State the form of security).............. amounting
to Rs...... which will mature on................ on which I hereby pledge as security against safe and
proper handling of the above mentioned cash and property;
Now the condition of this bond is that I hereby undertake and bind myself during the subsistence
of this agreement that I shall be responsible for all such moneys, currency notes, coins, goods and
stores in full measure, quantity, and quality as shall be entrusted to me during the period of my
holding the above office and discharging its duties.
I hereby declare that I shall be bound from time to time whenever called upon to do so to show to
my superior officers that the said moneys/stores and every part thereof except so much there

.................................................................
1.

Inserted vide Circular No. 8/94 dated 9.2.1994.

163

of as has been duly accounted for, it at all times intact at the places aforesaid and I shall be bound
to keep true and faithfully account of the said moneys/stores under written order of my superior
officers.
In consideration of the aforesaid agreement I hereby pledge the above mentioned........... as
security for the safe and proper handling of the said cash and property so as to Indemnity the
Governor from all losses from my negligence or default or act of lossing, misappropriative or
injuring or failure to prevent injury to any property or money while in my custody and handling.
I further declare that any loss or injury arising from any act or omission of mine as aforesaid can
be made good from the above security.
In witness to the above written bond and the conditions thereof I have signed hereunder in
presence of the following :Witness: 1................................. Executant
Witness: 2................................(Date and place)
Rule 314 :

Security Deposit during leave or deputed to other Duty : When a Government servant who has
furnished security takes regular leave or is deputed to other duty, the Government servant who is
appointed to officiate for his shall be required to furnish the full amount of security prescribed for
the post. the Head of office may, however, exempt a Government servant office duty in a short
time vacancy from furnishing security provided that :(i)

he is satisfied that there is no risk involved :

(ii)

such exemption is granted only in the case of permanent or Government servant having at least
three years of service; and

(iii)

The period of officiating arrangements does not exceed four months.

Rule 315:

Exemption from Security : Security need not be required to be taken from :- (a) The custodians
of office furniture, stationery and other articles required for office management if the Head of
office is satisfied about the safeguards against loss through pilferage etc.;
(b)

The Librarians or the Library staff;

(c)

The persons incharge of dispensary stores of Medical & Health, Ayurvedic and Animal
Husbandry Departments if the value of the stores does not exceed Rs. 1.50 Lacs;

(d)

The engineering Subordinates of P.W.D., Irrigation, Public Health Engineering Department and
other departments and projects; and

(e)

Drivers of Government Vehicles.

Rule 316 :

Security by the Contractors/Suppliers : Subject to any general or special instructions prescribed

by Government in this behalf, a private person or a firm, contracting with Government to supply
stores or to execute a work, shall unless exempted by orders issued with the prior approval of the
Finance Department be required to furnish security for due fulfilment of the contract. A suitable
provision regarding the security shall be incorporated in the agreement.

Rule 317:

Form of Security and Conditions : The security taken from a Government servant, or a
contractor, shall be in one of the following forms or, if so permitted by an authority specified in
rule, partly in one and partly in another of such forms subject to the conditions noted against
each:-

164
S.No.
(i)
(ii)

(iii)

(iv)

Form
Cash/Bank Draft/Banker's cheque
Receipted copy of challan
Post Office Savings Bank Pass
Books

National Savings Certificates,

Defence Savings Certificates,
Kisan Vikas Patras or any other
script/instrument under National
Savings Schemes for Promotion
of Small Savings if the same can
be pledged under the relevant
rules.
Fidelity bond from General
insurance fund of State Insurance
& P.F. department (G.I.S.)
Rajasthan, Jaipur.

Conditions
Government will not pay any interest on any deposit held in the form
of cash.
(1) A pass book for a deposit made under the Post Office Savings
Bank Rules may be accepted as security provided that the
depositor has signed and delivered to the Post Master a letter in
the prescribed form as required by those rules and the pass-boo
hypothecated to the Drawing and Disbursing Officer/Head of
Office.
(2) The pass book shall be sent to the Post Office as soon as possible
after the 15th June of each Year, so that necessary entries on
account of interest may be made in them.
(1) These certificates should be formally transferred to the Drawing
and Disbursing Officer/head of Office which has taken the deposit
with the sanction of the Head Post Master and shall be accepted at
their surrender value at the time of tender. (2) Certificate which are
not held in the name of the person furnishing the security shall not be
accepted.

The Fidelity guarantee cover may be obtained from the general

insurance Fund of State Insurance & P.F. Deptt.(G.I.S.), Rajasthan,
Jaipur in respect of Govt. Servants, and
(a) employee in a commercial or industrial undertakings and statutory
bodies, corporations and cooperative institutions of Government.
(b) In a department of office in which it is the existing practice to take
out such guarantee covers provided that :(i) In either such guarantee cover is asked for by the employer (office
in which Govt .servant whose fidelity is to be guaranteed is
employed); and
(ii) The premia are paid either from the fund of the such organisations
or by the employee himself.
Form of Fidelity Bond:
Subject to any rule or order made by Government in his behalf, the
form of the fidelity bond to be executed at the time of furnishing
guarantee shall be in the following form :
Fidelity Guarantee Bond
Bond No.
Sum
Guaranteed
1

Insurance Stamp worth

0.50 paise
2

Agency Region
Date of Expiry
Annual Premium
3

Whereas....................(hereinafter called the "Servant") is in, or about to be taken into the

employment of the Government of Rajasthan (hereinafter called the Insured), in the capacity
of............... in the..........................Department and has applied to the undermentioned Corporation, (hereinafter called the "Corporation"), to guarantee his honest and faithful accounting for all

165
moneys, stores, stamps or any other property received by, or entrusted to him while in the service
of the Insured.
And whereas the sum of Rupees.............only..............has been paid to the Corporation as the
premium in consideration for such guarantee commencing from the...............day
of.....................and terminating on the................ day of.........................
Now, therefore, this agreement witnesses that in consideration of the premium and during the
period commencing and terminating as aforesaid and afterwards during each succeeding year from
the........... day of each year, in respect of which the Annual Premium as above state shall before, or
on the ........... day of................. be paid to the Corporation and the Corporation shall consent to
receive the same, the Corporation binds itself to guarantee to the Insured, that the Servant shall,
during the subsistence of this agreement, honestly and faithfully account to the insured for all
moneys, stores, stamps or any other property which he shall receive or be entrusted with on
account of the insured, in his capacity as a.......... in the office of the.................. or in his capacity
as the holder of any other post under the Insured to which he may be transferred from time to time,
and the Company guarantees, to the extent hereinafter mentioned, to indemnify the insured against
all loss, injury, or damage in such moneys, stores, stamps or other property which the insured may
in any way suffer or sustain by any act or acts of default, negligence, oversight, fraud,
misconduct or dishonesty of the servant committed during the period for which the aforesaid
Premium has been paid by the servant:
Provided that the sum recoverable under this agreement shall in no case exceed Rupees............
Only:
Provided also that the Company reserves the right to insist upon prosecution of the Servant in the
event of his dishonesty.
In witness whereof, the undermentioned company by its duly constituted Attorney as mentioned
below has subscribed its name.
Dated in............the day of ........................One Thousand Nine Hundred and ...................................
Government instructions:
Copy of letter No.F.1(11)-NS/67, dated the 30th June, 1967 from Shri N.S. Rajagopalan, Under
Secretary to the Govt. of India, Ministry of Finance (Department of Economic Affairs) addressed
to the Finance Secretaries of all the State Government and Chief Secretaries of all State
Government and Chief Secretaries of Union Territories of Chandigarh, Himachal Pradesh,
Manipur, Tripura, Pondichery, Goa, Daman and Diu, Dadra and Nagar Haveli.
Sub: - Small Savings Scheme Standardised Agency System Fidelity Guarantee Policy for
appointment of authorised agents.
I am directed to state that the appointing authorities for Agents for the Small Savings Schemes
under the Standardised Agency System are authorised to accept Fidelity Guarantee Policies
furnished by applicants for an agency in lieu of cash security. A question has arisen whether a
fresh policy will be necessary when an agent migrates from one state to another and desire to
continue his agency. On migration of an agent from one State to another the area of operation and
also the appointing authority change necessitating fresh Agreement to be executed by the Agent to
the satisfaction of the Appointing Authority at the new place. In most of such cases, the period of
the fidelity Guarantee Policy is not over before an agent migrates from one station to another. A
question has, therefore, arisen whether a fresh policy is necessary or the existing policy could be
accepted for the unexpired period by the Appointing Authority at the new place.

166

The Life Insurance Corporation of India who were addressed in the matter have no
objection to continuing the same policy even after the area of operation of the Agent
changes consequent to his migration to a new station. For this purpose, an intimation
regarding change of place and granting of a fresh agency in lieu of previous agency should
be given to their Divisional Office concerned to enable them to make an appropriate
endorsement on the policy giving effect to the changes. On the expiry of the policy, the
renewal may be obtained from the Divisional Office under whose, jurisdictions the Agent's
new region falls, All communications in connection with the existing policy will have to be
carried on with the Divisional Office which originally issued the policy.
The arrangements suggested by the Life Insurance Corporation have been examined by the
Government of India with a view to avoiding inconvenience to agents in claiming refund of
premium for the unexpired period of the old policy full premium for a fresh policy, it has
been decided by the Government of India that all such Fidelity Guarantee policies may be
accepted by the Appointing Authorities after ascertaining from the issuing office of the Life
Insurance Corporation the date up to which the policy will be in force and the concurrence
of that office to the proposed transfer. The procedure outlined in paragraph 2 above may be
followed invariably for this purpose. It is requested that all the Appointing Authorities may
kindly be informed accordingly.
(2)

Form of Earnest Money : Earnest Money shall be taken only in Cash, Bank Draft/Banker's
Cheque or in the form of receipted challan of bank//Treasury in token of amount having
been paid ot the Bank/Treasury.
Note: (1) The main stockists of Rajasthan State lotteries Department may render security in
form of Bank guarantee as per condition of their agreement.

(2)

The Printer of Rajasthan State Lottery Tickets may render security deposit, 1/3rd in cash
and 2/3rd in the form of bank gurantee as per condition of their agreement in the Lottery
Department.

(3)

For purchase of Tendu Leave, Security deposit 10% in cash (Bank Drafts) and balance in
the form of bank guarantee may be accepted in Forest Department.

Rule 318: Percentage deductions from Bills not to be converted into any form of security:
Percentage deduction made from a contractor's /supplier's bills held as security for the due
fulfilment of a contract shall not be converted into any other from of security unless there is
special rule or order for such conversion.
Rule 319: Premium to be paid on due dates for fidelity Bond: when a Government servant has
furnished security in the form of a fidelity bond, the departmental authority receiving the
bond shall see that the Government servant pays the premium necessary to keep it alive on
the due dated and continues to do so until a period of six months has elapsed since he vacated
his office, If the Government servant fails to deliver the premium receipt to the departmental
authority in time, he should be removed from his post at once.
Rule 320: Form of Security Bond: Subject to any rule or order made by government in this behalf, the
form of the security bond to be executed at the time of furnishing security shall be in form
prescribed Rule 313 (1) when a government servant is specially permitted to furnish security
partly in one and partly in another of the forms of security specified in rule 317, he should
execute separate bonds for the different kinds of security.
Rule 321: Safe Custody of the Securities: (1) Post Office Savings Bank Pass Books fidelity bonds and
security bonds or agreements shall be kept in the safe custody of the Drawing and Disbursing
Officer.

167

(2)

Other securities as mentioned in item (iii) of Rule 317 shall be lodged for safe custody
with the Manager of the Reserve Bank of India at places where there are offices of that
Bank and with the district treasury in other place in sealed cover in accordance with the
rules on the subject.

Rule 322 :

Retention of security deposit and Bond : A security deposit taken from a government
servant shall be retained for at least six months from the date when he vacates his post,
but a security bond shall be retained permanently or until it is certain that there is no
further necessity for keeping it.

Rule 323:

Repayment or transfer of security deposit : Without the special orders of the

competent authority no security deposit shall be repaid or re-transferred to the depositor,
or otherwise disposed of,

(2)

Percentage deductions as security deposit not to be refunded till payment of final

bills: The percentage deductions from bills held as security in connection with contracts
to execute works shall not be refunded till the final bill has been prepared and passed or
paid and the prescribed period if any, for a work has expired.
II TRANSFER OF GOVERNMENT LAND & BUILDINGS.

Rule 324:

Sale or transfer of Government land : (1) Except as expressly provided otherwise in

any rule or order made by Government, no land or building belonging to Government
shall be sold or otherwise transferred or made over to a local body or any person or
institution for public, religious, educational or any other purpose, without previous
sanction of Government.

(2)

All land which is the property of Government shall ordinarily be sold through the
revenue Department. Lands in the possession of departments are for their departmental
purpose only and when any portion of the land assigned to them ceases to be required for
those purposes, it shall be surrendered to the Revenue Department.

(3)

Except in cases in which Government have decided to forgo land revenue and to sell or
part with the land without assessment to land revenue, in every cases the land to be sold
or transferred shall be assessed to land Revenue and the assessment notified to intending
purchasers, etc.

(4)

Interest payable on possession be for settlement of sale price: Whenever any

Government land or building is sold to a public body or a private individual, and the
purchaser takes possession of the property before the sale price is settled and paid,
interest at rate prescribed on the sale price shall be charged when more than one month
elapses between the date of taking over of the land or building and the payment of price.

(5)

Compensation payable by Local authority on resumption of Government Property :

When any immovable property which belongs to Government, is made over to a local
authority for public, religious, educational or any other purpose, the grant shall be made
expressly on a condition, in addition to any others that may be settled, that the property
shall be liable to be resumed by Government if used for other than the specific purpose
for which it is granted, and that shall the property at any time be resumed by
Government, the compensation payable therefore, shall in no case exceed the amount (if
any) paid to Government for the grant together with the cost or the present value,
whichever may be less of any building erected or other work executed on the land by the
local authority.

168
Rule 325 :

Transfer of Government land or buildings to Departments : (1) Transfer to or from

department other than Commercial Department. When any land or building is transferred
from one department of Government to another, the transfer shall be free of all charges,
when, however, the property is transferred to or from a commercial department, Public
Sector undertakings the transfer will be effected on the following basis:-

(2)

In the case of transfers to or from a Commercial Department:-

(i)

present day cost minus depreciation as assessed by the Public Works Department. In the
case of Public Sector Undertakings:-

(ii)

The allotment of land to and recovery of cost of buildings from the Public Sector
Undertakings shall be at market value.
Note : Market value would mean as the price which the land etc. would fetch if sold in
the open market subject to the ground rent or assessment shown against it in the revenue
registers or is not shown in the register, the ground rent or assessment levied at the rate at
which ground rent or assessment is actually being levied on similar lands in the
neighborhood.

(3)

If any dispute arises in the application of this rule the matter shall be referred to the
Finance Department.

(4)

The transfer of land and building between the State and Central Governments shall be in
accordance with terms as may be agreed upon by the respective Government.
III INSURANCE OF GOVERNMENT PROPERTY

Rule 326:

Subject to the general principles stated in the forth coming paragraphs of this rule no
property under the control of the Government, Corporations, Statutory Bodies,
Cooperative Institutions etc. or of any of the offices of the Government of Rajasthan shall
be insured with the General Insurance Corporation of India or with any Insurance
Company or Society without the prior concurrence of the Finance(GF&AR)Department.
General Insurance Fund which shall be administered by the Director of Insurance & P.F.
Department (GIS) Rajasthan, Jaipur and shall be governed by the following general
principles, will act as insurer for all the Government Department, Statutory Bodies, State
Corporation, State Undertakings, Cooperative organisations in which the State
Government has a substantial financial interest by way of share-holders, loans guarantee
etc.:State Government shall be deemed to have substantial financial interest in an Industrial or
commercial undertakings if:-

a)

Direct financial interest of the State Government (Whether as shareholder, Lender or

guarantor) is not less than 26%.

b)

Financial interest of the State Government and State Financal Institutions (whether as
share-holder Lender or guarantor) is not less than 51%.

c)

Financial interest of the State Government direct in the undertaking (whether as

shareholder, Lender or Guarantor) is Rs. 1.00 Crore or over.
All the industrial units falling under the above categories may get their property
insurance cover from the General Insurance Fund of the State Insurance & P.F.
department (G.I.S.) Rajasthan, Jaipur and shall be governed by the following general
principles:-

a)

Industrial and commercial undertakings run by the Government of Rajasthan including all State
trading Schemes and all statutory bodies, corporation, cooperative institutions shall provide
for

169
adequate insurance of the properties under their control, in accordance with the practice
prevailing in this regard in Government, commercial and Industrial undertakings.
b)

Policies of insurance in respect of such property as is not covered by (a) above but where
there is a current practice of Insurance or where special risks are involved, which are
valid up to the date following on or after the date of issue of these order shall not be
renewed after expiry of the date of their validity. These Institutions may get insurance
cover from the Government Insurance Fund of the State Insurance & P.F. Department
(G.I.S.), Rajasthan, Jaipur.

c)

In cases where the intending department of the State Government or the Central Stores
Purchase Organisation require according to the existing practice or regulations that the
goods purchases by them should be insured during transit by rail, road, sea, or air the
same may get requisite insurance cover from the General Insurance Fund of the State
Insurance & P.F. Department (G.I.S.) Rajasthan, Jaipur.

d)

In respect of properties of statutory corporations, or boards established and financed

wholly or mainly by the Government of Rajasthan, the Administrative Secretary incharge
of such corporations or boards and the Bureau of Public Enterprises may get Insurance
cover of the requisite properties, where deemed necessary, from the General Insurance
Fund of the State Insurance & P.F. Department (G.I.S.), Rajasthan, Jaipur.

(3)

Insurance of Vehicles : Motor Vehicles owned by the Government, are exempt from
compulsory insurance against third party risk under Motor Vehicles Act.

(4)

Payment of Insurance Premium within prescribed period : The amount of premium

shall invariably be paid for the policies issued to the Government within 30 days of the
date of intimation or within such further period as may be fixed in any particular case. In
case the premium is not paid within the specified time limit, the risk will not be covered.
IV MISCELLANEOUS

Rule 327:

(2)

Destruction of official records connected with the Accounts : The general rules on the
subject are contained in appendix-6 rules applicable to particular department shall be
prescribed in their respective departmental Manuals.
Forms and documents for maintenance of accounts : List of forms and documents
relating to maintenance of accounts as referred to in these rules is enclosed to Appendix-7.

*****

170
CHAPTER XX
GOVERNMENT ACCOUNTS
I GENERAL
Rule 328:

Form of Accounts : In exercise of the powers conferred by Article 150 of the Constitution,
the President on the advice of the Comptroller & Auditor General of India has made the
following basic rules relating to the form of accounts of the Union and States, namely,
Government Accounting Rules, 1990. The main Principles according to which Government
accounts shall be maintained and the directions of the Comptroller & Auditor General in
connection therewith are contained in Volume I of the Account code. Volume II & III of that
code embody his directions regarding the form of initial & subsidiary accounts to be kept in
Treasuries and in Public Works and Forest Departments. Important General principles of
Government accounting are given in this chapter for guidance of the departmental officers.

Rule 329:

Period of Accounts: The annual accounts of the State Government shall record transactions
which take place during a financial year commencing from 1st April to 31st March.
Note : The Government accounts of a year may be kept open for a certain period in the
following year for carrying out certain inter-departmental adjustments after the close of the
year, for the rectification of mis-postings and mis-classifications coming to notice after the
31st March.

Rule 330:

Cash basis of Accounts : With the exception of such book adjustments as may be
authorised, the transactions in Government accounts shall represent the actual cash receipts
and payments during a financial year as distinguished from accounts due to or by
Government during the same period.

Rule 331:

Division of Accounts : Government Accounts shall have the following three Divisions:Part-I

Consolidated Fund of the State.

Part-II Contingency Fund of the State.

Part-III Public Account of the State.
In Part-I, namely Consolidated Fund of the accounts, there shall be two divisions namely (i)
Revenue Division consisting of sections for 'Receipt Heads' (Revenue Account) and
'Expenditure heads' (Revenue Account) '(ii) Capital, Public Debt, Loans Consisting of
Sections for Receipts heads (Capital Account), Expenditure heads (Capital Account) and
Public Debt', 'Loans and Advances'.
The first division shall comprise the section 'Receipt heads (Revenues Account)' dealing
with the proceeds of taxation and other receipts classed as revenue, and Section 'Expenditure
(Revenue Account)' dealing with expenditure met therefrom.
The second division shall comprise the following Sections:(a)

The section 'Receipt heads (Capital Account)' which deals with receipts of a Capital nature
which cannot be applied as a set off to capital Expenditure.

(b)

The Section Expenditure heads (Capital Account) which deals with expenditure met usually
from borrowed funds with the object of increasing concrete assets of material and permanent
character. It also includes receipts of a Capital nature intended to be applied as set off to
Capital Expenditure.

(c)

The Section 'Public Debt, Loans and Advances' which comprise of Loans raised and their
repayments by Government such as Internal Debt, External Debt and Loans and Advances
171

made by Governments and their recoveries and transactions relating to Appropriation to Contingency
Fund.
In Part-II, namely Contingency Fund of the accounts shall be recorded transactions connected with
the Contingency Fund set up by the Government under article 267 of the Constitution.
In Part-III, namely Public Account of the accounts, transactions relating to Debt (other than those in
Part-I) Deposits, Advances, Suspense, and Remittances shall be recorded.
The transaction under Debt, Deposit and Advances' in this part are such in respect of which
Government incurs a liability to repay the moneys received or has a claim to recover the amounts
paid, together with the repayments of the former (Debt and Deposits) and the recoveries of the later
(Advances). The transactions relating to 'Remittances' and 'Suspense' in this part shall embrace all
merely adjusting heads under which shall appear such transactions as remittances of cash between
treasuries and transfer between different accounting circles. The initial debit or credits to these heads
will be cleared eventually by corresponding receipts or payments later within the same circle of
account or in another account circle.
Rule 332:

Section and Sub-sections of Accounts: (a) Within each of the Divisions and Section of the
consolidated fund, the transaction shall be grouped into Section such as 'General Services', 'Social
Services'. 'Economic Services', under which specific functions of services shall be grouped. The
section shall be sub-divided into Major Heads of Account, in some cases the Sections are, in addition,
sub-divided into sub-sectors before their division into Major Heads of Account. Each Sector in a
Section shall be distinguished by a letter of the Alphabet.

(b)

In Part-II, Contingency Fund, there shall be a single Major Head and all the transactions met out of
the Contingency Fund shall be recorded under it.

(c)

In the case of Part-III, Public Account, the transactions shall be grouped into sectors and sub-sectors,
which shall be further sub-divided into Major Head of Accounts. The Sector/sub-Sectors shall be
distinguished by letters of the alphabet.

Rule 333:

Allotment of Code to each Major Head and Range of Code Numbers: A four digit code has been
allotted to the Major Head, the first digit indicating whether the Major Head is a Receipt Head or
Revenue Expenditure Head, or Capital Expenditure Head or Loans and Advances or to public
Account, of the first digit is '0' or '1', the Head of Account will represent Revenue Receipt '2' or '3'
will represent Revenue Expenditure, '4' or '5' Capital Expenditure '6' or '7' Loans and Advances
Head and '8' will represent Contingency Fund and Public Account (8000 for Contingency Fund).
Adding 2 to the first digit of the Revenue Receipt will give the code number allotted to corresponding
Revenue Expenditure head, adding another 2, the Capital Expenditure head and another 2, the Loans
and Advances Head of Accounts, for example :0202 Represents the Receipt Head for General Education.
2202 Represents the Revenue Expenditure Head for General Education.
4202 Represents the Capital outlay on General Education.
6202 Represents the Loans for General Education.
Such a pattern is, however, not relevant for these departments which are not operating Capital/Loan
Head of Accounts.

Rule 334:

Major, Minor and Detailed Heads: (a) The main Unit of classification in Accounts shall be the
major heads which shall be divided into minor heads 1[each of which shall have a number of
subordinate heads,] generally known as sub-heads. The sub-heads are further divided into detailed
heads. Sometimes major heads are divided into sub-major heads before their further division into
minor heads.
The Sectors, Major Heads, Minor Heads, Sub-Heads and Detailed heads together constitute a five tier
arrangements of the classification structure of Government Accounts.

................................
1. Inserted vide Circular No. 8/94 dated 9.2.1994.

172
(b)

Major heads of account shall generally, correspond to Function of Government, while

minor heads shall identify the 'Programme' undertaken to achieve the objectives of the
functions. They are denoted by four digit. A programme may consist of a number of
'Schemes or activities' and thee shall generally, correspond to sub-heads below the minor
heads. These are denoted by three digit. For example '001' (Minor Heads and '(i),(ii)' (Sub
Heads).

(c)

A detailed head is termed as an 'object' classification. On the expenditure side of the

accounts, detailed heads are primarily meant for itemised control over expenditure and
indicate the object or nature of expenditure on a scheme or activity or organisation in terms
of inputs such as 'Salaries' Office Expenses; 'Grants-in-aid', 'Loans'. These are assigned
number as 1,2,3,4; etc.

(d)

The detailed classification of account heads in Government accounts and the order in which
the Major and Minor Heads shall appear in all account shall be such as are prescribed by
the Central Government in the list of Major and Minor Heads of Accounts, which will be
strictly followed.

Rule 335:

Introduction of New Head: The introduction of any new major or minor head as well as
the abolition or changes of nomenclature of any of the existing heads shall require the
approval of the Comptroller and Auditor General, who will obtain the approval of the
President, where necessary. The Government has, however, been given discretion to open
the sub-heads and detailed heads, where necessary.

Rule 336:

Classification of Expenditure as Charged or/as Voted: Expenditure, which under the

provisions of the Constitution is subject to the vote of the Legislature, shall be shown in the
accounts separately from expenditure which is charged on the consolidated Fund of the
state. The expression "charged" (non-voted) or "Voted" shall be appended to the heads
concerned to distinguish the two categories of expenditure.

Rule 337:

Classification of Transactions in Government Accounts: As a general rule classification

of the transactions in Government accounts shall have closer reference to functions,
programmes and activities of the Government and the object of revenue or expenditure,
rather than the Department in which the revenue or expenditure occurs. The classification
shall conform to the prescribed heads of accounts except in cases where the President may
on the advice of the comptroller and Auditor General of India, issue any general or special
orders as to the head of account under which any specified transactions or transactions of
any specified class of transactions is/are to be classified.
Budget heads exhibited in estimates of receipts and expenditure framed by the Government
or in any order of appropriation shall ordinarily conform to the prescribed rules of
classification, where there is a divergence, the corresponding actual receipt of expenditure
shall be brought to account under the appropriate Major, Minor etc. heads as prescribed and
sub/detailed heads appropriate thereto.
Budget heads exhibited in estimates of receipts and expenditure by the Government or in
any order of appropriation shall ordinarily conform to the prescribed rules of classification.
Any discrepancy shall be rectified in consultation with the Finance Department (Budget) at
the earliest or at the stage of revised estimates and should this not be feasible for any
reason, a note may to kept in the relevant accounts viz.: Appropriation Accounts and/or the
Finance Accounts wherever necessary explaining the discrepancy.
II CAPITAL AND REVENUE ACCOUNTS

Rule 338:

Capital Expenditure: (1) Expenditure of capital nature shall broadly be defined as expenditure
incurred with the object of increasing concrete assets of a material and permanent character.

173
Expenditure on a temporary assets or grants-in-aid shall not ordinarily be considered as expenditure
of a capital nature.
(2)

Expenditure of a capital nature shall be distinguished from Revenue Expenditure both in the Budget
estimates and in Government Accounts.
Capital expenditure is generally met from receipts of a capital, debt, deposit of banking character as
distinguished from ordinary revenues, derived from taxes, duties, fees, fines and similar items of
current income including extraordinary receipts. It is open to the Government to meet capital
expenditure from ordinary revenues provided there are sufficient revenue resources to cover this
liability.

(3)

Expenditure of a capital nature as defined above, incurred upon a scheme or project shall not be
classed as capital expenditure in the Government accounts unless the classification has been
expressly authorised by general or special orders of Government. Ordinarily, such classification will
not be permitted unless:-

(a)

It is essential for the exhibition of financial results of any special service or undertaking on the basis
of generally accepted commercial principles, or in some other conventional manner, either that the
cost of the service of undertaking may be ascertained or that the full implications of any policy may
be clearly demonstrated; or

(b)

In the case of public works there the cost individually exceeds Rs. 1 lakh or where the individual
cost is below this limit but the works form part of the Scheme having a continuity of purpose, time
and space and the cost of scheme as a whole exceeds Rs. 5 lakhs; or

(c)

The expenditure involved is so large that it cannot reasonably be met from ordinary revenues.

(2)

Capital Cost of Unproductive Work to be met from Ordinary Revenues (a) As a general rule, capital
cost of an unproductive work is met from ordinary revenues. Borrowed money and other resources
will not ordinarily be spent for unproductive purposes unless the following conditions are fulfilled:-

(i)

the objects for which the money is needed are so urgent and vital that the expenditure can neither be
avoided, postponed or distributed over a series of Years; and

(ii)

the amount is too large to be met from current revenues.

(c)

productive works are those which produce sufficient revenue over the charges relevant to its
functioning.

Rule 339:

Principles of allocation of expenditure between Capital and Revenue: (1)(a) Capital shall bear
all charges for the first construction and equipment of a project as well as charges for intermediate
maintenance of the work while not yet opened for service. It shall also bear charges for such further
additions and improvements as may be sanctioned under rules made by competent authority.

(b)

Subject to clause (c), revenue shall bear subsequent charges for maintenance and all working
expenses. These embrace all expenditure on the working and upkeep of the project and also on such
renewals and replacements and such additions, improvements and extensions as under rules made by
Government are debitable to the revenue account.

(c)

In the case of works of renewal and replacement, which pertain both if a capital and revenue nature,
and allocation of expenditure shall be regulated by the broad principle that Revenue should pay or

provide a fund for the adequate replacement of all wastage or depreciation of property
originally provided out of capital grants and that only the cost of genuine improvements,
whether determined by prescribed rules or formula, or under special orders of Government,
may be debited to the Capital. Where under special orders of Government a Depreciation

174
or Renewals Reserve Fund is established for renewing assets of any commercial department
or undertaking, the distribution of expenditure or renewals and replacement between capital
and the Fund shall be so regulated as to guard against over capitalisation in the on hand and
excessive withdrawals from the Fund on the other.
(d)

Expenditure on account of reparation of damage caused by extraordinary calamities, such

as flood, fire, earthquake, enemy action, etc., shall be charged to Capital, or to Revenue, or
dividend between them, in such way as may be determined by Government according to the
circumstances of each case.

(2)

Capital receipts in so far as they relate to expenditure or represent recoveries of expenditure

previously debited to capital accruing during the process of construction of a project, shall
be utilised in reduction of capital expenditure. Thereafter treatment in the accounts will
depend on circumstances, but except under special rule or order of Government they shall
never be credited to the revenue account or the department or undertakings.

Rule 340:

Record of Capital Expenditure in Account : The following principles shall govern the
record of capital expenditure in accounts:-

(i)

The State Government should prescribe definite criteria for classifying as items of
expenditure as pertaining to "Revenue or "Capital" taking into account the nature and the
magnitude of the expenditure involved. The source of financing (whether revenue budget or
capital budget) should follow this classification.

(ii)

All claims of expenditure to be met from revenue according to the criteria indicated in (i)
above shall be initially and finally debited to "revenue" and it is not permissible to debit
such expenditure temporarily to a capital head pending its write back to revenue over a
period of Years.

(iii)

The detailed rules by which allocation of expenditure between capital and revenue in
commercial departments and undertakings should be determined, hall be such as may be
made by the Government after consultation with the Comptroller and Auditor General of
India.

Rule 341:

Interest on Capital : (1) Except is special cases regulated by special orders of Government, interest
at such rates as may be specified from time to time shall be charged in the accounts of all
commercial Departments or Undertakings for which separate capital and revenue accounts are
maintained within the Government accounts.

(2) (i) For capital outlay met out of specific loans raised by Government, the interest shall be charged at
such rate as may be prescribed by Government, having regard to the rate of interest, actually paid on
such loans and the incidental charges incurred in raising and managing them.
(ii)

For capital outlay provided otherwise, interest shall be charged at the average rate of interest to be
determined each Year by the Accountant General, with the approval of the Government.

(3)

Method of Calculation of Interest: The interest shall be calculated on the direct capital outlay to
the end of the previous Year plus half the outlay of the year itself, irrespective of whether such
outlay has been met from current revenues or from other sources.

(4)

Interest charged to Capital written Back : When under any special orders of Government,
charges for interest during the process of construction of a project are temporarily met from capita,
the writing back of capitalised interest shall from the first charge on any capital receipts or surplus
revenue derived from the project when opened for working.

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III GENERAL METHOD OF ACCOUNTING
Rule 342.

Classification and Accounting for transactions pertaining to more than one major head of
account : For the sake of convenience or for other special reasons, receipts or expenditure
pertaining to more than one head of account may be booked in the first instance under one of the
heads concerned but the portion creditable or debitable to other head or heads involved should be
transferred from the former head to the latter before the accounts of the year are closed. A few
cases in which this procedure is authorised are cited below :(1)

Where the charges for the supply of water from Irrigation canals are consolidated with the land
revenue demand, the consolidated rates are in the first instance credited to the head "0029-Land
Revenue" and an approximate amount calculated as the share due to irrigation is transferred to
Irrigation Revenue head.

(2)

Interest paid by Government loan is taken initially under the head "2049-Interest Payment" and
necessary transfers from this head are made subsequently in respect of amounts debitable to
Commercial Departments by credit to "0049-Interest Receipts".

(3)

The Establishment and Tools and plant charges of public work divisions are in the first place,
booked under a single Major head subject to final apportionment among the several major heads
concerned.

Rule 343:

(2)

Rule 344:
(i)

Accounts of Commercial Departments or Undertakings : (1) Where any departmental

Undertakings of Government function on commercial lines, the essential formalities of
commercial accounts of the Undertakings shall be kept outside the regular Government account.
Gross receipts and expenditure of Commercial Departments or Undertakings shall be accounted
for under the appropriate Major and Minor heads in the same way as ordinary receipts and
expenditure of Government. The heads of accounts shall, as far as possible, be common to the
Government account and the General Ledger maintained at the Department or Undertakings and
should be selected with due regard to the principles of Governmental and Commercial accounting
so that the monthly classified account of income and expenditure of the Department or
Undertakings may be prepared readily from the General Ledger.
Working expenses of Commercial Departments : As a general rule Receipts and Working
expenses pertaining to Commercial Department or Undertakings shall be recorded on the Receipt
or Working expenses in the expenditure side.
Rectification of Misclassifications: The procedure to be followed in rectifying misclassifications
in accounts shall be as under:If an item which properly belongs to a Revenue or Expenditure head is wrongly classified under
another Revenue or Expenditure head in the accounts of the same Government, the error shall be
corrected at any time before the accounts of the year are closed, in the manner indicated in clause
(f) below but after the accounts are closed no correction is admissible, it being sufficient to make
suitable note of the error against the original entry. If, however, the error effects the receipts and
payments of another Government or the transactions of a Commercial Department, it shall be
corrected by transfer in all cases as soon as the error is discovered.
The procedure to be observed for the correction of error in the accounts of work in the public
works department shall be as laid down separately in Public Works Finance & Accounts Rules.

(ii)

An error which affects a debt, deposit or remittance head shall be corrected by transfer, however,
old and however small it may be. If the accounts of the year in which the error took place are not
closed, the correction shall be made by the removal of the item from the head under which

it was wrongly taken to that to which it properly belongs. If the accounts of the Year in

176

which the error place are closed then the following procedure shall be followed in the cases
referred to:(a)

an item taken to one debt, deposit or remittance head instead of another, the correction shall be
made by transfer from the one head to the other;

(b)

an item credited to a debt, deposit or remittance head instead of to a revenue head, or debited to a
debt deposit or remittance head instead of to an expenditure head, the correction shall be made by
transfer to the head under which it should originally have appeared;

(c)

an item credited to a revenue head instead of to a debt, deposit or remittance head, correction shall
be made by debiting refunds and crediting the proper head;

(d)

an item debited to an expenditure head instead of to a debt, deposit or remittance head, correction
shall be made by debiting the proper head and by minus expenditure under the relevant
expenditure head;

(e)

after the accounts of the Year are closed, corrections or transfers affecting Capital major heads,
unless they affect the accounts of different Governments, shall usually be affected without
financial adjustment by alteration of progressive figures, without passing the debit and credit
entries through the accounts of the Year's financial transactions. This would prevent unnecessary
inflation of the current Year's accounts and the voting of grants of doubtful propriety which the
inclusion of the correcting entries in the current accounts would otherwise involve;

(f)

when errors are discovered in the same Year, involving a correction by transfer of amounts from
one minor head to another under the same major head, or from one major head to another, the
necessary corrections should be made by a formal transfer entry. But if the amount involved does
not exceed ten rupees and affects only Revenue or Expenditure heads affecting the same
Government, no formal transfer is necessary, and it should be sufficient simply to make a note of
the error against the original entry.

Rule 345:

Accounts to work from Balance to Balance: The accounts of Government shall work from
balance to balance. The closing balance shown in the account of each month shall work upto the
General Cash balances of each Government head in its treasuries (including remittances in transit)
and by the Bank entrusted with treasury business at the end of that month.

Rule 346:

Write off of balances from Debit, Deposit, Suspense and Remittance head : Ordinarily, all
amounts due to Government which are found to be irrecoverable shall be written off from the debt
head of account concerned to an expenditure head as a loss to the Government. Similarly, any
balance due by Government remaining unclaimed for such time as may be prescribed by
Government concerned by debit to the Debt to Deposit head concerned.

Rule 347:

Classification of Recoveries of Expenditure:(1) 'Recovery' defined Recovery means to denote

repayment of payment by another department of the same Government or by another Government
by a Non-Government party which initially incurred the charge and classified it in the accounts as
final expenditure by debit to Revenue of Capital needs of accounts. Recoveries towards
establishment charges, tools and plants, fee for inspection of stores, etc., effected at percentage
rates or otherwise, are some example.
(2)

Classification of Recoveries made from non-Government parties and other Government:

Recoveries of expenditure from non-Government parties, other Governments and local funds shall
in all cases be classified receipts of the Government rendering services of supplies.

(3)

Classification of Recoveries as Reduction of Expenditure: In the following cases, the

recoveries shall be taken in reduction of expenditure:-

177
(i)

When a Government undertake a service merely as an agent of a private body, so that the entire
cost of the service is recovered from that body, the net cost to governing being "nil";

(ii)

Receipts from sale proceeds of materials, plants, etc., received from old structure in case of work
is in progress; and

(iii)

Transactions of 'Stock & Suspense' accounts in case of public works.

(4)

In the case of projects jointly executed by several Governments, where the expenditure is to be
shared by the participating Governments in agreed proportion, but expenditure is incurred by the
Government and shares of another participating Governments recovered subsequently such
recoveries from other Governments shall be exhibited as abatement of charges under the relevant
expenditure head of account in the books of the Government incurring the expenditure initially.

Rule 348:

Recoveries by one Department from another Department of the same Government: As

between different departments of the same Government, the recoveries shall be classified as
deduction from the gross expenditure, except such recoveries as are made by a Commercial
department which should be treated as receipts of that department.
Note : The term "Recoveries by a Commercial department" for the purpose of this direction
shall apply to recoveries in respect of services rendered to other departments in pursuance of the
proper functions for which the department is constituted;

Rule 349:

Classification of Receipts and Recoveries on Capital Accounts: Receipts and recoveries on

Capital Accounts in so far they represent recoveries of expenditure previously debited to a Capital
Major head shall be taken in reduction of expenditure under the major head concerned except
where the rules of allocation applicable to a particular department such receipts are taken as
revenue receipts.
V CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS

Rule 350:

The rules in this section shall regulate the manner of classifications and adjustment of losses in
Government Accounts as under:
Classification of Loss, etc. of Receipts: (1) If a claim is relinquished, the value of the claim shall
not be recorded on the expenditure side as a specific loss.

(2)

If money due to Government has actually reached a Government servant and is then
misappropriated, stolen or lost, even through it may not have reached Consolidate Fund or into the
Public Account, it shall be entered in accounts as a receipt in to the Consolidated Fund or the
Public Account as the case may be, and then shown on the expenditure side by recording under a
separate head of account as a loss.
Note : The term "Government Servant" used in clause (2) of this Rule includes persons who,
through not technically borne in a regular Government establishment are duly authorised to
receive money on behalf of Government.

(3)

Rule 351:

Where losses of public money are wholly or partially met by non-payment of salary or pension
and the Accounts department applies unpaid amount to meet the Government claim, the resultant
balance of the claim alone shall be treated as a loss, the emoluments due being debited to the
relevant head of account as it had been drawn and used by the Government servant concerned in
paying the Government claim.
Buildings, Lands, Stores and Equipment : Losses or deficiencies of buildings, lands, stores and
equipments shall not be classified under a separate head in the accounts, though they shall

178

be written off from any value of commercial account that may be maintained. If any
transactions under these categories are recorded under a suspense head in the
Government accounts, losses or deficiencies relating thereto shall be written off the
suspense heads also.
Rule 352:

Classification of losses or deficiencies of Cash, whether in treasury or in

Departmental charge: (1) All losses or deficiencies shall be recorded under relevant
separate heads in the accounts.

(2)

The acceptance of counterfeit coins or notes shall be regarded as a loss of cash.

(3)

Any recovery made in the course of the Year in which the losses are brought to account
shall be shown by deduction from the head under which the loss is recorded. Any
recovery made after the accounts of the Year are closed shall be shown as an item of
receipts.

(4)

In case of misappropriation, fraud etc. second drawal of amount lost etc. shall be debited
to the head "8550-Civil Advances, '104-Other Advances' (ii) Advances for
Departmental Losses" under specific sanction of the Government pending investigation
of the loss, fixation of responsibility and action for recovery, etc., of amount lost. Any
amount subsequently recovered may be credited to the above head and the balance, if
any, irrecoverable be adjusted as loss under the relevant service head after obtaining
sanction of the Government.

Rule 353:

Irregular or unusual Payment : Irregular or unusual payments shall be recorded in the

account with general reference to the ordinary rules of classification according to the
nature of the expenditure; for example, an over-payment of pay shall be debited to the
head "Salaries". Similarly, an excess payment for bricks manufactured shall be debited to
the work for which the bricks are used.
It is only when special heads exist in the accounts in recording such charges, as
compensation for damages, irrecoverable temporary loans written off and the like,
unusual or extraordinary payment shall be separately classified.

Rule 354:

Classification on Inevitable Losses: Where losses are an inevitable feature of the

working of a particular department, the major head of account under which the
expenditure of that department is classified shall contain separate descriptive heads under
which such losses shall be recorded.
VI CLASSIFICATION OF CERTAIN TRANSACTIONS

Rule 355 :

Classification of Pay and Allowances : (1) The classification of pay and allowances
other than travelling allowance of Government servants shall be governed by the
following rules:-

(a)

Pay and Allowances : The whole pay and allowances of a Government servant holding a
post substantively or in an officiating capacity shall be classified in accounts as part of
scheme, activity or organisation under a programme below a function to which the
services of the Government servant closely relate.
Where, however, the duties of a Government servant extend to several activities, programme,
functions, etc. and it is not possible to classify ab-initio his pay and allowances under the
appropriate sub-heads, the charges may be classified as part of the scheme or activity or
organisation to which the major portion of the work of the Government servant relates.

(2)

The transit pay and allowances of a Government servant proceeding to join an office whether on
first appointment or on transfer from one department to another shall be borne by the
Department/Government to which the Government servant is proceeding.

179

(3)

The transit pay and allowances both ways of a Government servant transferred on foreign
service will be borne by the foreign employer.

(4)

When a Government servant whose main duties and post fall under one head of account
is entrusted with additional or subsidiary duties coming under another head, no portion of
his pay and allowance shall be debited to the later head. This rules shall not apply to
separate fixed allowances for additional duties, nor shall it apply to cases governed by
special directions issued by Government;

(5)

The arrears of pay and allowances due in respect of the old post(s) which could not be
drawn at the time of transfer shall, when drawn and paid at the new head quarters of
department shall be debited to the department or office to which he is transferred or
posted.

(6)

Travel Expenses: The travelling expenses of a Government servant on whatever duty he

may be employed shall be under the same major/minor/sub-heads as his pay.
However, in the following cases the travelling expenses of a Government servant may be
debited to major head/minor head, etc., different from that to which his pay is debited:-

(i)

In cases where a Government servant is required to travel on duty connected with an

outside body or fund;

(ii)

When Government considers it necessary to show separately the cost of a special service
in connection with which the tour is undertaken, and

(iii)

In cases by general or special orders of Government authorising a deviation from the

general rule.

Rule 356:

Contribution made by or to Government: (1) Contribution made by the Government to

Municipalities and others etc., or vice versa shall be debited as expenditure or shown as
receipts (as the case may be) under the head of account most closely connected with the
object for which the contributions are made.
Thus, a grant for the construction of a School shall be debited to "2022-General
Education" a grant for the construction of a drainage system to "2215-Water Supply
and Sanitation" and a grant for the construction of road, to '5054-Roads and Bridges"
and a grant given for general purposes, such as grant to make good a deficit or a
compensation for revenue resumed, shall be classified under "3604-Compensation and
Assignments to Local Bodies and Panchayat Raj Institutions".

(2)

If the financial assistance given by the State Government to a local body does not take
the form of a grant of cash, but of expenditure in the Public Works Department
equivalent to the whole or a part of the cost of a work constructed by that department on
behalf of the local body concerned, the contribution thus made shall be debited as
expenditure under the detailed head "Grant-in-aid" of the Public Works Major Head
concerned, irrespective of the object of the assistance.

(3)

Contribution paid by a local body or private with the express object of meeting the whole
or a part of the cost of construction, by the Public Works Department of a specific work
which is eventually to be property of Government shall be credited as revenue receipt of
the Government relevant to the function/programme closely connected with the object for
which the contribution is made.
Note : The word 'Grant' shall be taken to mean not merely 'Grants-in-aid' but also
other direct expenditure.

(4)

The Voluntary contribution, by the Government servant in the form of cut in the salary or
otherwise shall be accepted and credited under regular head of account provided in the Budget or in

180

the P.D.Account as the case may be, according to the instruction to be issued by
Government from time to time.
Rule 357:

Donations : (1) Donations for small works upto Rs. 50,000/- received from public or
private parties for construction of new buildings for schools and hospitals, or additions of
a room/ward to the existing ones and for enhancing other public facilities shall be shown
under head of account more closely connected with the object for which it has been
made, and an equivalent provision shall be made under service head (expenditure head).
These works could be taken up departmentally through the local Head of office after
drawal of funds from the treasury from the head of account determined by the Head of
Department. As regards total expenditure incurred on construction, the work done shall
be got certified by and officer of P.W.D. not below the rank of Assistant Engineer.

(2)

In all other cases i.e. donations received for construction for more than Rs. 50,000/- shall
be credited to the head "Public Works Deposits" under "Pubic Account" and full
particulars thereof shall be intimated to the Chief Engineer Public Works Department
(Buildings) and the Executive Engineers concerned to enable them to carry out these
works through the agency of the Public Works Departments.

(3)

When a donation exceeding Rs. 50,000/- (Fifty thousand) is received for a specific
purpose and the object is fully financed by the donation and in case the executing agency
indicates that the work is not likely to be taken up for a period of six months or more and
the doner also agrees to the utilisation of the interest procxeeds for the same purpose,
such donation may be kept as "Deposit bearing interest" in Public Account under the
head "8342-other Deposits" Subordinate to Sector "ta"-Deposit and Advances(ka)Deposit bearing interest."

Rule 358:

Refunds of Revenue : Refund of revenue shall as a general rule, be taken in reduction of

the revenue receipt under the major head concerned.

Rule 359:

Classification of transaction under "Civil Advances" : (1) Money advanced for

miscellaneous purposes under special authority and recoverable in cash shall be adjusted
under the head "8550-Civil Advances". This head should cover items which are from
their inception, debts due to Government recoverable either in cash or by deductions from
other claims of the party concerned, payment made on account of Government
expenditure shall not be held under "8550-Civil Advances" on the ground that further
proceedings in the audit, etc., are necessary for their final admission, pay and allowances
in respect of an assignable period, paid before they are due shall be debited to the same
head to which they are debitable and they been paid after they were due.

(2)

Classification of Advances of pay and Travelling Allowance on Transfer : Advance

of pay and travelling allowances on transfer shall be debited to the final head of account
and not to 'Civil advances'. Such advances shall be finally adjusted as a Revenue
expenditure in the books of the department which makes the advance. Settlement of such
advances by way of net Payment/recovery through adjustment bills will be accounted for
in the books of the Department where the adjustment bills are preferred.

(3)

Advances for Law Suits : Advances for law suits shall be debited to the functional
expenditure head concerned. Refunds of amount remaining unspent out of these advances
shall be dealt with as minus expenditure under the original head of account.

Rule 360:

Recoveries of Over-Payments : Recoveries of over payments whether made in cash or

by short drawal from a bill, shall be recorded as reduction of expenditure (minus
expenditure) under the concerned head of account irrespective of whether they relate to
over payments pertaining to the current Year or to any previous Year.

181
Rule 361 :

Classification of Transactions under 'suspense' : Items of receipts and payments which

can not at once be taken to a final head of receipt or charge owing to lack of information
as to their nature or for any other reasons, may be held temporarily under the major head
"8658-Suspense Account" in the sector L "Suspense and Miscellaneous" of the
accounts.
Note : (1) A service receipt of which full particulars are not given shall not be taken to
the above head of Suspense Account but shall be credited to the minor head "Other
Receipts" under the revenue Major head to which it appears to belong, pending eventual
transfer to the credit of the correct head on receipt of detailed particulars.

(2)
Rule 362:

No sums shall ordinarily be credited to Government by debit to a suspense head, credit

must follow and not proceed actual realisation.
Classification of Cost of acquisition of land : Cost of land acquired for any specific
work or project shall be recorded as part of the cost of the works or of the project under
the relevant functional major/minor head. The expenditure on acquisition of land by the
Public Works Department for general purposes shall be recorded under the head "2059Public Works/"4059-Capital outlay on Public Works".

Rule 363:

Sale of land & Building : The sale proceeds of Government land and buildings shall be
classified as under:(i)

When the cost of the land and buildings was originally debited to or remains at the debit of
the capital account of any project for which regular capital and revenue account are kept
or was originally met from the revenue account of such project, it shall be classified to the
Capital or Revenue Account of the Project, as the case may be.

(ii) When the cost was originally debited within the Revenue section of the accounts, to any
service or revenue Department for which no Capital Revenue accounts are kept it will be
classified to the receipt head relating to the department concerned like 0029-Land
Revenue.
In the case of department not having a corresponding receipt head to "0075-Miscellaneous
General Service-sale of land and property" or "0235-Social Security & Welfare".
(iii) If buildings are sold in the Public Works Department or the sale affects Irrigation
(Revenue Account only) it will be classified to "0059-Public works" or "0701-Major &
medium Irrigation".
Rule 364:

Classification of Municipal Rates of Taxes: As a general rule Municipal rates and taxes
on a non-residential buildings utilis4ed for functional purpose, such as for schools,
colleges or hospitals, if paid by the relevant departments dealing with those functions,
shall be adjusted in accounts as part of the sub-heads minor heads concerned relating to
the function under the detailed head "Rent, Rates & Taxes."

Rule 365 :

Conservancy charges of Government buildings used as a residential accommodation :

The conservancy charges of Government building used as residential accommodation shall
be borne by the Government servant occupying it.

182
Appendix-1
ABSTRACT OF IMPORTANT DUTIES AND RESPONSIBILITIES
OF HEAD OF OFFICE
(See Rule 3-Annexure 'A')
The Head of office shall perform duties in particular as laid down in the orders declaring him as
Head of office. An abstract of other important duties is given below. He will be responsible: (i)

To ensure that funds are not drawn much in advance of requirement and heavy cash balances are
not kept (Rule 8).

(ii)

To report loss of public money, departmental Revenue or receipts, stamps, stores or other
property caused by misappropriation, fraudulent drawal/payment or otherwise detected in office
(Rule 20).

(iii)

To ensure that all sums due to government are regularly and promptly assessed, realised,
accounted for, and duly credited in the treasury (Rule 27).

(iv)

To ensure internal check of accounts of receipts and payments (Rule 41).

(v)

To ensure compliance of rules in respect of handling cash to see that cash book is closed daily
and balances are worked out at the end of the month (Rule 48).

(vi)

To see that temporary advances given out of permanent advance, etc., are duly accounted for in
the Cash book and accounts are rendered in time in any case not later than four weeks or more as
may be prescribed and unspent balances are not allowed to be retained by Government servants
any longer than required. In case of retention of balances recovery made from salary bills together
with prescribed rate of interest (Rule 48,170,221).

(vii)

To verify cash balances at the end of the month and also conduct surprise checking of cash
balances (Rule 51).

(viii)

To ensure adequate arrangements for security and safe custody of cash (Rule 52 & 53).

(ix)

To arrange monthly Re-conciliation of receipts with the treasury (Rule 59).

(x)

To see that payment of bills are obtained from bank by cashier on identity cards and provisions of
rules in this regard are complied with (Rule 81).

(xi)

To ensure proper maintenance of Bill Transit Register and to review it as prescribed in the rules
[Rule 84(2)].

(xii)

To arrange prompt intimation of loss of bills/cheque to the Bank and treasury to stop payments
(Rule 88 & 110).

(xiii)

To arrange cancellation of sub-vouchers in the manner prescribed in the Rules (Rule 123).

(xiv)

To arrange recording of service verification entries in the service book (Rule 139 &137).

(xv)

To ensure various deductions from salary bills Section IV Chapter VIII (Rule 157).

(xvi)

To attend promptly all objections and orders of A.G./F.A./C.A.O./SR.A.O./A.O. posted in the

Departments regarding disallowance's of payments as unauthorised and to make recoveries
therein (Rule 171).

183
(xvii) To arrange issue of certificate of deductions at the end of the Year to each Government
servant (Rule 177).
(xviii) To ensure payment of time-barred claims after obtaining sanction, etc., and pre-check
(Rule 90 & 188).
(xix)

To ensure that undisbursed pay and allowances or other amount are not utilised for
making payment of temporary advances and amount not allowed to be kept longer than
prescribed (rule 193(4) ).

(xx)

To ensure proper maintenance of accounts in respect of short term advance paid to

Government servants and regular recovery thereof in accordance with the provisions of
Chapter IX.

(xxi)

To see that permanent advance is properly utilised on a payment is provided in Rule

(Rule 212).

(xxii) To ensure that all advances are drawn on Advance contingent bills and detailed
contingent bills are prepared and sent to Controlling officer & Accountant General within
prescribed time & unspent balances are refunded to the treasury and a register of
Advance and Adjustment Maintained Properly (Rule 219, 221).
(xxiii) To see that refunds of Revenue is made strictly in accordance with provision of Rule
(Rule 255).
(xxiv) To ensure that petty deposits of Courts like service and publication of summons and
notices, diet money of witnesses, etc., are not allowed to be kept in the office but
deposited in P.D.Account (Rule 263(3) ).
(xxv) To arrange annual verification to balances at the credit of local fund (Rule 278).
(xxvi) (i) To ensure that recovery of loan paid to local bodies, etc., together with interest is
being made on the due dates (Rule 300).
(ii) To ensure detailed bill of Loans and Advances are prepared timely and sent to
Accountant General wherever necessary (rule 305).
(xxvii) To see that Government servants handling cash, etc., have furnished adequate security
(Rule 313.).

184
Appendix - 2
(Classes of Contracts and Assurances of Property authorised by the Governor to be executed by subordinate
authorities on his behalf).
[ See Rule 18(2) ]
In pursuance of clause (1) of Article 299 of the Constitution of India, the Governor is pleased to direct that
all contracts and all assurances of property made in the exercise of the executive powers of the State of
Rajasthan shall be expressed to be made by the Governor and shall be executed on behalf of the Governor
by :(i)
(ii)

a Secretary or Additional Secretary or Special Secretary or Dy.Secretary to the Government/ Officer on

Special Duty Budget/ 1[Director Budget];
the Head of Departments;

(iii)

the Collector of a District;

(iv)

all Gazetted officers of the Public Works Department/Irrigation Department and Indira Gandhi Nahar
Project Departments, Command Area Development and Water Utilisation Department of Indira Gandhi
Nahar Project Area for execution or Purchase of materials or stores.

(v)

all Gazetted officers of the Labour Department/ 2[all Gazetted officers of Ground Water Department] for
Purchase of Stores of Stores Articles.

(vi)

Assistant Director, Medical and Health Services, Employees' State Insurance Scheme for Purchase of Stores;
The powers delegated under item 3[(iv) & (vi)] shall be 4[deleted] subject to the limitations / restrictions as
may be prescribed in their departmental delegation of powers, manuals, etc.

(vii)

Managers of Circuit House for contracts of articles of day to day consumption.

(viii)

Deputy/Joint/Additional Registrars of Co-operative Societies for Bond executed by Trainees;

(ix)

Inspectors of Schools for Agreement Bonds for the Rate contracts finalised by the 5[deleted] purchase
Committee.

(x)

Deputy Inspectors General of Police;

(xi)

Superintendents of Police/Commandant of Police;

(xii)

Conservator of Forests;

(xiii)

Additional Directors Mines & Geology Department;

(xiv)

For Industrial loans under Rajasthan State Aid to Industries (Loan) Rules:(a)
(b)

[deleted].
District level officer of Industries Department who is member Secretary of District level
committees constituted for the purpose under the Rules - Above Rs.2,000/-.

(xv)
Addl.C.E., PWD (B&R) Rajasthan, Jaipur for Agreement for sale of Nazul property;
(xvi)
General Manager, District Industries Centre.
_______________________________________________________________________________
1. Added vide Circular No.36/96 dated 16.11.1996.
2. Inserted vide Circular No.7/94 dated 8.2.1994.
3. Substituted vide Circular No.8/94 dated 9.2.94 for [(d) to (f)].
4. Deleted words [ exercised by the officer concerned] vide Circular No.8/94 dated 9.2.94.
5. Deleted words [ District] vide Circular No.8/94 dated 9.2.94.
6. Deleted words [ Vikas Adhikari of the Panchayat Samities upto Rs.2,000/-] vide Circular No.8/94 dated 9.2.94.

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Appendix-3
INSTRUCTION FOR REGULATING THE ENFORCEMENT FOR
MISAPROPRIATION, FRAUD, LOSSES, ETC.
[See rule 22(1)]
(1) Principle governing the assessment of responsibility: the cardinal principle governing the
assessment of responsibility is that every Government servant should exert the same vigilance in
respect of public expenditure and public funds generally as a person of ordinary prudence would
exercise in respect of expenditure and the custody of his own money. While, therefore, the competent
authority may in special cases condone Government servant's honest errors of judgement involving
financial loss, if he can show that he has acted in good faith and done his best upto the limits of his
ability and experience, personal liability shall be strictly enforced against Government servants who
are dishonest, careless or negligent in the duties entrusted to them.

(2) Higher officer also Responsible: In cases where loss is due to delinquencies of subordinate
Government servants and where it appears that this has been facilitated by laxity of supervision on
the part of higher officer, the later shall also be strictly called to account and his personal liability in
the matter carefully assessed.

(3) (a)Enforcement of Pecuniary Liability-Principle: The question of enforcing pecuniary liability

shall always be considered as well as the question of other forms of disciplinary action. In deciding
the degree of Government Servant Pecuniary liability it will be necessary to look not only to the
circumstances of the case but also to the financial circumstances of Government servant, since it
should be recognised that the penalty should not be such as to impair his future efficiency.
(b) Recovery of amount and its extent: In particular, if the loss has occurred through fraud, every
endeavour shall be made to recover the whole amount lost from the guilty persons, and if laxity of
supervision has facilitated the fraud, the supervising officer at fault may properly be penalised
either directly by requiring him to make good in money a sufficient proportion of the loss or
indirectly by reduction or stoppage of his increment of pay.
(c) Assessment of value or Government Property Lost: It shall be considered whether the book
value of government equipment lost, damaged or destroyed by the carelessness of individual
entrusted with their care (i.e. bicycle, calculators, policeman's riffle, tools and equipments,
vehicles, etc.) shall be recovered from the delinquent Government servant. In the case of
Commercial Department the depreciated value of the stores may be arrived at on the basis of
the rates prescribed by the Government on the reduced balances every year .The amount to be
recovered may be limited to the Government 's servant capacity to pay .

(4) Action when a Government servant is due to retire : Step shall be taken to ensure that Government
servant concerned in any loss or irregularity which is the subject of any enquiry is not inadvertently
allowed to retire on pension while the enquiry is in progress; and accordingly ,when a pensionable
Government servant is concerned in any irregularity or loss the authority investigating the case shall
immediately inform the Director of pension ,Rajasthan ,responsible for payment of pension and the
authority competent to sanction pension and it will be the duly of the later to make a note of the
information and to see that final pension and gratuity is not sanction before either conclusion is
arrived at as regard the Government servants capability or it has been decided by the sanctioning
authority that the result of the investigation need not to be awaited.

186
(5) Action against - in service Government servant : The fact that Government servants who were guilty of
frauds or irregularities have been demobilised or have retired and have thus escaped punishment shall not be
made a justification for absolving those who are also guilty but who still remain in service.

(6) Investigation not to be Delayed: It is of the greatest importance to avoid delay in the investigation of any loss
due to fraud, negligence, financial irregularity, etc., should the administrative authority require the assistance of
the Accountant General or other authority in pursuing the investigation he may call on that officer for all
vouchers and other documents that may be relevant to the investigation, and if the investigation is complete and
he needs the assistance of an expert audit officer to unravel it, he should apply forthwith for that assistance to
Government which will then negotiate with the Accountant General or other authorities for the services of an
investigating. Thereafter the administrative authority will be personally responsible, within their respective
spheres, for the expenditious conduct of the enquiry.

(7) Procedure in case of Misappropriation, fraud, loss, etc. (a) Whenever any case of misappropriation, fraud,
etc., is detected or intimation is received, the matter shall be reported without any delay to the Administrative
Department, 1Director, Inspection Department, Rajasthan, Finance Department and the Accountant General.
The matter shall also be intimated to the Financial Advisor/Chief Accounts officer. Sr. A.O./ A.O. posted in the
Departments and to the Superintendent of police of the District.
(b)

A police report shall be lodged with the police station of the area.

(c)

A party consisting of Financial adviser/Chief Accounts officer/Sr. A.O./A.O./A.A.O. will be sent for making
preliminary enquiry. In case it is considered the detailed audit/checking is required an audit party of the Head
office will be deputed or if need be, the 1Director, Inspection Department, Rajasthan will be required to arrange
detailed audit. The concerned records will be collected and kept in the safe custody till the case is finalised.

(d)

The Head of the Department shall appoint an officer-in-charge who should be Financial Adviser/Chief
Account Officer/Sr. A.O./A.O. of the department. The officer-in-charge shall be responsible to monitor the
progress of investigation and subsequent action and regular half-Yearly statements showing progress, stage of
the cases to the 1Director, Inspection Department, Rajasthan who will sent a consolidated statement to the
Finance Department on an annual basis.

(e)

The Head of the Department shall keep a register to ensure sending of such statements and monitor progress in
each case within the prescribed period.

(8) Judicial proceedings: Prosecution in Criminal Courts: The following supplementary instructions shall be
followed by departmental officers wherever prosecutions in the criminal courts are, or are likely to be
necessary:(i)

as soon as reasonable suspicion arises that criminal offence has been committed. The senior officer, of the
department concerned present in the station will report to the District Magistrate concerned and ask for a
regular police investigation under the code of Criminal procedure. Competent legal advice should be taken. A
prosecution shall be attempted unless the legal advisor consider that the evidence available is not such as will
secure a conviction. The reasons for not attempting a prosecution shall be placed on record in all such cases.

(ii) If the District Magistrate or the Authority concerned agrees that an investigation may be made, the senior
officer of the department concerned present in the station will:(a)
1.

Request the District Magistrate as soon as a reasonable suspicion arises that criminal offence has been
committed. the senior or the authority aforesaid to arrange for the investigation to proceed from day to day;
Substituted by Circular No.11/05 Dt. 28.5.2005

187
(b)

See that all witnesses and documents are made available to the investigation officer; and

(c)

Associate with the Investigating officer or officer of the department who is not personally concerned with the
irregularity leading upto the loss but who is full cognizant of rules and procedure of the office in which the loss
has occurred.

(iii) When the investigation is completed, an officer of the department (accompanied by the officer who attended
the investigation) shall be made available for discussions with the authority, which will decide whether a
prosecution should be instituted. If it is decided not to prosecute, the case shall be reported through the usual
channel to Government for orders.
(iv) If it is decided to prosecute, the department representative will ascertain from the prosecuting officer whether,
having regard to the engagements of the prosecuting staff and the state of work in the court which would
ordinary hear the case, it is necessary to move the District Magistrate to make special arrangements for speedy
trial and will request the prosecuting officer to make any application that he may think necessary.
(v)

When the case is put into court by the police the senior officer of the department concerned present in station
will seed that all witness serving in the dependent, and all documentary evidence in the control of the
department are punctually produced and will also appoint an officer of the department (preferably the officer
who attended the investigation) to attend the proceedings in court and assist the prosecuting staff.

(vi) If any prosecution results in the discharge or acquittal of any person, or in the imposition of sentences which
appear to be inadequate, the senior officer of the department concerned will at once consult the District
Magistrate as to the advisability of instituting further proceedings in revision or appeal, as the case may be, and
if the District Magistrate is of opinion that further proceedings are necessary will request him to proceed as he
would in any other case.
(vii) Appeals against acquittals may be made only under the orders of Government. The senior officer of the
department concerned present in the station will see that, in addition to the report required under clause (iii)
above prompt report are submitted to Government through the usual channel regarding:(a)

the commencement of police investigation;

(b)

the decision to prosecute in any particular case;

(c)

the result of nay prosecution;

(d)

the decision to proceed further in revision or appeal in any case; and

(e)

the result of nay proceedings in revision or appeal.

(viii) Notwithstanding anything contined in the above instructions, the senior officer of the Department concerned
present in the station may, if he thinks fit, refer any matter, through the usual channel for the orders of
Government before taking action.

(9) Departmental Proceedings: In all cases of fraud, Misappropriation or similar offences, the departmental
proceedings shall be instituted the departmental proceedings shall be instituted at the earliest possible moment
against all the delinquents and shall be conducted with strict adherence to the rules. If the accused person has
been handed over to the police, the departmental inquiry against him shall not be stayed for the result of the
police investigation. On the other hand, it shall be proceeded with full vigour and concluded as expenditiously
as possible, When the delinquent is handed over to the police for prosecution it implies that the departmental
punishment in not considered adequate to meet the requirements of the case. In such cases the departmental
punishment imposed should, therefore, generally be dismissal from service. Any orders for imposing
departmental punishment should as a general rule be passed before the accoused person is actully challaned in
Court. Where in any case the departmental inquiry can not for some reason be concluded before the accused is
challaned in court, the departmental proceedings against him not be stayed merely for that reason if the facts of
the case disclose adequate grounds for dismissing the person

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involved on charges other than those on which he is prosecuted, e.g., negligence of duty, disregard of
rules and non-obsservance of standing instructions, etc., where such other charges do not warrant his
dismissal, final action on the departmental side will have to await the result of the judicial inquiry.
Even in such cases where the prosecution results in acquittal it may still be possible and necessary to
take disciplinary action against the accused on charges than those of which he is acquitted by the
court, e.g., negligence, disregard of rules, standing instructions, etc. Every such case should be
considered on its merits, with due care, by the authority competent to take disciplinary action.
With regard to subsidiary offenders who are charged of neglect of duties in having facillitated or
contributed the fraud or mis-appropriation, it should invariable be attempted to secure the
expenditious completion of departmental enquiry before the challan against the main ofender is
presented and connected records transferred to the court or taken in police custody.

(10)Material Loss or destruction of Government Property : The following further instructions shall also
be followed by all the departmental officers while dealing cases involving material loss of
destruction of Government property as a result of fire, theft, etc.:(i)

When material losses due to suspected theft, fraud, fire, etc., occur in any office/installation, such
cases shall invariable be reported to the police for invariable be reported to the police for
investigation. The Heads of Departments shall exercise their discreation in determining at what
stage reports should be sent to the police keeping in view the fact that the police investigation will
be increasingly handicapped with lapse of time;

(ii)

For the purpose of the above instruction, all losses, excepting the losses due to suspected
sabotage, of the assessed value of Rs. 10,000/- and more shall be regarded as 'material'. Alll cases
of suspected sabotage shall be reported to the police promptly irrespective of the value of the loss
involved;

(iii)

Once the matter is reported to the police authorities, all concerned should assist the police in their
investigation. A formal investigation report should be obtained from the police authorities in all
cases which are referred to them as indicated above.

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APPENDIX 4
STATUS, DUTIES, RESPONSIBILITIES & POWERS OF THE ACCOUNTS
OFFICERS POSTED IN THE DEPARTMENTS
(See Rule 25)
Object of Posting: The Accounts officers are posted to assist the Head of Departments in
attaining a reasonable high standard of financial administration so that financial regularity may
be secured alround by enforcing implicit, observance of rule and orders relating to financial
procedure and propriety, and to ensure that the accounts of the departments are maintained
efficiently:-

I.

Status: The accounts officer will be senior Gazetted officer of the Department and his position
shall be analogous to that of a Deputy Head of the Department irrespective to pay drawn by
him.

II. Financial Adviser: They are adviser to the Head of the Department in all matters relating to
financial rules accounts, operation of all financial rules relating to enforcing economy
realisation of Government dues, payments, purchases and proper financial internal control in
the offices so as the ensure that no misuse of Government funds or stores is being permitted at
any level.
III. Representative of the Finance Department: (a) The Accounts officer will bedirectly
subordinate to thee Head of the Department concerned and even when his advice in any
financial matter is not accepted he should carry out orders of the Head of the Department. It
will, however, be his function to secure that any irregularity or defect in procedure which he
has been able to detect is brought to the notice of Head of Department, to suggest remedial
measures to set right under proper orders and to check re-currance or irregularities.
(b)

The Accounts Officer will be consulted in all financial and accounts matters specified in the
Delegation of Financial powers and rules and particularly in purchase cases where he will be a
member of the Purchase Committee/ Auction Committee, etc. In order to achieve this, all such
matters shall be routed through him. All financial sanctions except purchases upto Rs. 2,000/and personal claims and petty contingent expenditure of the regular and casual nature shall be
issued only with the Consultation of /Financial Adviser/Sr. Accounts Officer/Accounts Officer
of the Department. In case any irregularity of deviations from Rules, etc., are committed in
absence of advice of the Accounts officers posted in the department/offices, the Head of
Department/Head of office shall be wholly responsible for such action.

(c)

The Accounts Office should identify the areas of misuse of funds, infructuous expenditure,
overstaffing, delay in rendition of accounts of advances, and adjustments, delay in preparation
of detailed bill or recovery of unspent balances out of temporary advances, expenditure in
excess of budget limits specially where cheque-drawing powers have been delegated. He
should monitor all such matters of vital importance.

IV

He will be responsible in respect of-

(i)

Accounts : (a) to compile the accounts of the whole Department so as to corelate with the
books of the Accountant General;

(b) to see that the accounts and other records to be maintained in the offices of the Heads of the
offices or required to be sent under orders of the Head of the Department/Government issued
from time to time, are kept properly and up to date;

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(c)

To ensure that accounts and records in respect of appropriation placed at the disposal of the
Head of the Department maintained properly and upto date so as to see that funds are utilised
according to sanctions and orders;

(d)

To arrange timely preparation and submission of financial statements and proforma accounts
including trading, manufacturing and profit and loss accounts and sending of prescribed
account returns to the Government/Audit;

(e)

In case of P.W.D. and projects to see that monthly accounts are sent by Division in time to
Accountant General and in case of Projects Consolidated monthly accounts is sent to
Accountant General as per rules;

(f)

To occasionally examine the case book and other anciliary records to see that rules relating to
the postings and maintenance of cash book, other records, their checking, etc., with prescribed
certificate to the balance in hand are duly recorded;

(g)

To ensure that cash book is written and closed daily and details of cash balances is worked out
at the end of the month and to check cash balances of offices occasionally;

(h)

To ensure that accounts of temporary advances are adjusted timely and unspent balances are
refunded within the prescribed period and also to ensure recovery of advance of unspent
amount after the prescribed period alongwith penal interest and the Register of Advance and
Adjustment is kept up to date; and

(i)

To ensure recovery of loans and advances and to ensure that detailed bills are prepared timely.

(2)

In particular they will be responsible for the following:-

(j)

Observation of Rules To see that finacial rules, delegations, orders and other directions are
implicity observed and that the service Rules and other rules and Government decisions are
correctly applied;

(ii) Budget estimates: To assist in matters connected with compilation of budget estimates of
distribution, control of expenditure and realisation of receipts and the scrutiny of proposals for
new service/expenditure/supplementary estimates and to apprise the Head of the budget
estimates of receipts and payments, the allotment of funds, re-appropiration, re-Department
about excess against the budget provisions and to prepare performance budgets for submission
to Legislative Assembly;
(iii) Estimates of works/projects, etc.: To examine from financial point of view the estimates/
proposals pertaining to works, projects, commercial or other undertakings and to advise to the
Head of the Department;
(iv) Financial Stock Taking; To arrange Financial Stack Taking of big projects at the prescribed
period so as to corelate the progress of expenditure with physical progress of works actually
done as compared with the estimates/targets in order to ascertain the prospects fo the projects
being completed within the limits of the sanctioned estimates;
(v)

Departmental receipts: To exercise check over the departmental receipts and inspect the
subordinate offices so as to detect laxity in assessment of fixation of demands, the
delay/leakage in realisation of the revenue receipts in the procedure followed.

(vi) Misappropriation, losses, frauds, etc.: To act as officer-in-charge to monitor the progress of
cases of misappropriation, frauds and losses due to theft, fire etc., and to see that register of
Misappropriation and Losses in maintained properly and upto date;
(vii)

Loans and Advances: To see that instructions contained in F.D.S. No. F 7(1)FD/R&M.I/80 dated
06.05.1988 regarding House Building and Moter Conveyance advances are being strictly followed
in the department. In case of shout term advances like festival, food grain, solar cooker,

191
cycle camel, etc., the detailed accounts are maintained properly and upto date and monthly
abstracts from Heads of offices are received regularly and recoveries of principal and
interest made regularly;
(viii)

Pension cases: To assist timely preparation of pension cases of the Government servants on
retirement and to monitor the progress;

(ix)

Fixation of pay : To assist in fixation of pay due to revision of pay scales, etc., is done
promptly and to monitor the progress;

(x)

Purchase cases: (a) To see that purchases are made in accordance with stores Rules parts-II
of GF&AR the lowest tender is accepted by the purchase committee/purchase office except
in the special cases where purchases have been made from other than the lowest tender after
recording the reasons there of. Where negotiation have been under taken they are made
properly as specified in the rules and the contract agreement is executed properly as per
stores purchase rules;
This would also apply to the tender for execution of works.

(b)

To see that Government orders about purchases and price preference to local S.S.I. Unit,
the fact is mentioned in the Notice of Inviting Tender and considered at the time of placing
orders:

(c)

To see that Government orders about purchases and price preference to local S.S.I. Unit
against those of outside Rajasthan and within Rajasthan under price preference Rules, are
being followed;

(xi)

Adjustment of advances: To see that account of advances drawn on Advance contingent bill
as per Chapter XI are rendered by the Head of Offices within prescribed time limit in the
manner prescribed in the rules;

(xii)

Stores: To see that stock accounts are properly maintained, that annual physical verification
is done and that stores articles in the subordinate offices are stored well and are not in
excess of requirements and that action for disposal of surplus, obsoledt and unserviceable
items is taken well in time;

(xiii)

Inspection: To carry out regular and frequent inspections of sub-ordinate offices, Divisions,
sub-divisions, in case of Public Works Department to ensure by test checks that facts
incorporated in various registers and accounts books are correct and to make a few
assessment of proper working of offices and incurring judicious expenditure, Test checks
will include surprise check of collections of revenue, cash balance, store articles, labour
payments on muster roll, imprest cash account, etc.,

(xiv)

Internal Check :To ensure that accounts of subordinate offices are regularly internally
checked as per check list prepared and report issued for the same and to see that compliance
is made and to bring serious irregularities to the notice of the Head of Department;

(xv)

Audit Paras, Draft Para and Audit Report: To help in the compliance of audit objections of
Accountant General and in the replies of advance and Draft paras received within the
prescribed time. In case of audit reports of C.A.G., to arrange preparation of replies for
presentation before public Accounts/ Undertaking Committee and to monitor progress
thereon;

(xvi)

Pre-audit: To excercise pre-audit of bills wherever such audit is entrusted to them;

(xvii)

Advice on certain Financial Matters: To advise in terms of agreements, conditions of

contracts regarding admissibility of claims and to advise on other important references on
Financial, Service, T.A. Rules, etc.:

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(viii)

In case of Public Works Departments to see that suspense accounts like Cash settlement
Suspense Account, Material Purchase Settlement Suspense Account and Suspense
Miscellaneous Works Advance are not allowed to increase but cleared promptly.

V.

Powers: (a) Transfer of Accountant and Jr. Accountant: F.A./ C.A.O./Sr. A.O./A.O.
shall be competent to transfer the Accountatns/Jr. Accountants within the Department under
intimation to Director of Treasuries and Accounts, Rajasthan, Jaipur subject to the
observation of the general policy of transfers of accounts personnel and approval of Head of
the Department and subject to restrictions imposed by the Government at any time;

(b)

Approval of programme of Internal Check Parties: Tour programme of the internal

check parties of the Department will be approved by him and he will ensure that parties are
fully utilised in carrying out the checking of the accounts of offices.;

(c)

Review
of
Annual
Performance
Appraisal
of
Assistant
Accounts
Officers/Accountant/Jr. Accountant: The Head of office shall write A.P.A. OF A.A.O/
Account. The F.A./C.A.O/ SR.A.O./ A.O. will review these reports as per procedure laid
down by Director Treasuries & Accounts 1[Rajasthan who would send the same] to the
Director of Treasuries and Accounts, Rajasthan, alongwith their remarks, if any;

(d)

Administrative Control over the staff dealing in accounts : He will exercise general
administrative control over the account establishment and revenue collection staff viz.
Assistant Accounts Officers, Divisional Accountants, Stock Verifiers, Store Keepers, Bill
Collectors, Jr. Accountants, Ledger Keepers, etc. and to secure an efficient system of
financial administration of the Department;

(e)

Sending of Reports to the Finance Department : cases of serious financial irregularities

shall be reported directly to the Finance Department.

(f)

Powers of F.A./C.A.O./Sr.A.O./A.O. to waive objections or to forgo recovery of

irregular expenditure: The F.A./C.A.O./Sr.A.O./A.O. posted in the Departments shall
have powers to waive objections or to forgo recovery of irregular expenditure upto amount
and restrictions mentioned in the Delegation of Financial powers;

(g)

He will be invariably associated in the Purchases Committees, Committee for auction, as

provided in the rules;

(h)

He can disallow payment detected in internal check of the Department as unauthorised and
make binding on the Drawing and Disbursing Officer to recover the amount from the
Government servants and refuse to pay it in future till authorised;

(vi )

Duties of treasury officer shall be as per provision of treasury manual. In addition the
Treasury officer shall ensure that maintenance of accounts of House Building and Motor
Conveyance advances entrusted w.e.f. 01.07.1988 is strictly in accordance with F.D.No. F.
7(1)FD/R.A.I./80 Dated 06.05.1988

(vii)

Distribution of Duties: The above duties may be distributed between the Sr. A.O. and
A.O.'s in case there are more than one A.O. posted in any department as per requirements in
the Department.

--------------------------------1. Inserted vide circular No. 8/ 94 Dated 9.2.1994

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Appendix-5
DUTIES, RESPONSIBILITIES AND STATUS OF OFFICERS/
GOVERNMENT SERVENTS IN RAJASTHAN SUBORDINATE
ACCOUNTS SERVICE POSTED IN DEPARTMENT/OFFICES
(See Rule 25)
(A)

Assistant Accounts Officer: (1) Object of posting: The object of providing Assistant
Accounts office in the Department is to assist the Head of the Department in attaining a
reasonable high standard of financial administration so that financial regularity may be
secured alround by enforcing implicit observance of rules and orders relating to financial
procedures and propriety and to ensure that the Accounts of the Departments are
maintained efficiently. The Heads of the Department
In offices, where there is only a post of Assistant Accounts Officer, his status, duties
and responsibilities be as under :-

(2)

Status: He should be treated as a senior gazetted officer of the office and his position
shall be analogous to that of a Deputy in the office irrespective of the pay drawn by him.

(3)

Duties and responsibilities of the Assistant Accounts Officer: In Departments where

there is a post of an Assistant Accounts Officer, duties of the Assistant Accounts Officer
will be the same as specified for Accounts Officer. In departments where a post of an
assistant Accounts Officer has been provided in addition to the post of an Accounts
Officer, the duty of the Assistant Accounts Officer will be to assist the Head of the
Department and the Accounts Officer in the discharge of their duties. The Head of
Department may and ordinarily should, entrust some work independently to the Assistant
Accounts Officer. Copies of orders issued by the Head of Departments concerned
regarding/distribution of work between the Accounts Officer and Assistant Accounts
Officer shall be endorsed to the Finance Department and the Director of Treasuries and
Accounts. Rajasthan, Jaipur. The Director of Treasuries and Accounts, may advise the
Heads of Departments to effect such change in the distribution as it may consider
advisable.

(4)

Local Fund Audit Department: In Other Departments the work which is of a technical
nature like the Local Fund Audit Department, the duties and functions of the Rajasthan
Sub-ordinate Accounts Service Officers posted there, will be as assigned to them under
any Act/Rules or as specified by the Head of Department.

(B)

Accountants: (1) Object of posting: The Accountants are posted to assist the
departmental officers or Heads of Department in the financial administration of the
Department or office so that financial regularity may be secured by enforcing observance
of rules and orders relating to financial procedure and propriety so that the accounts of
the department or office may be properly maintained.

(2)

Status: The Accountant shall be treated as a senior member of the Ministerial and nongezetted subordinate staff in the department and in so far as his work is concerned it will
be independent of the office superitendent. For Accounts section or branch, the
Accountant will hold charge of the Section or Branch independent of the office
Superintendent.

(3)

Duties and Responsibilities: The Accountants will discharge duties assigned to the Accounts

Officers as per appendix 4 where there are no post of A.O./A.A.O. in the Office/
Department. His other duties in particular are given below (i) To prepare Budget estimates of

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receipt and expenditure, and to assist in the allotment of funds, the control of expenditure, the
realisation of revenue, receipts and the scrutiny of proposals for new items/expenditure.
(ii)

to assist in the timely preparation and submission of financial statements and proforma accounts
including trading, manufacturing and profit and loss account and other returns as are required to be
submitted to the Government/Audit.

(iii) To check the cash book, completely with supporting vouchers receipts and receipted challans
alongwith totals, opening and closing balances.
(iv) to exercise check over the departmental receipts and see that there is not laxity in assessment or
fixation of demands, delay/leakage in realisation of the revenue receipts and defects, in the
procedure followed, any serious delay in collection shall be brought immediately to the notice of
the Head of the office.
(v)

to conduct internal check in respect of the all the offices under the Controlling Authority. During
the Inspection he will also see that the accounting procedure is followed properly, all the financial
returns are rendered properly and disposal of inspection reports of Accountant General, clearance of
audit objections, and investigations of embezzlement cases are carried out promptly.

(vi)

to ensure that details of cash balances are invariably worked out monthly and recovery/adjustment
of advances given out of permanent advance out of advance/imprest/temporary advance or drawn
an advance bill, etc., is done timely not later than four weeks of the payment or within the period
fixed in any particular case and unspent balances refunded. In case of failure, recovery alongwith
interest as prescribed in rules is made from salary bills.

(vii) to ensure maintenance of Register of Advance & Adjustments for petty advances as also for
advances drawn on advances bill to watch adjustment of advances drawn an advance bill under
Chapter XI and to ensure that detailed bills are prepared within the fixed period and sent to
Controlling Officer, wherever necessary.
(viii) to ensure maintenance of Register of Loans and Advances and preparation of Detailed Bill timely.
(ix)

to check that the bills are prepared in accordance with the rules, orders, budget provision and
competent sanction and the schedule of deductions are in prescribed form and the case of long term
advances, insurance premium and Provident Fund deductions, name of the Government servants
and the alloted account numbers are correctly noted so as to prevent missing credits to examine
purchase cases & all financial matters.

(4)

Duties in Secretariat : In a Section of the Secretariat where there is no Superintendent and the
accountant is posted there, his duties for the purpose will be those as defined under para 10 of the
Secretariat Manual and other instructions issued by O&M Department, i.e. general supervision of
the staff, submissions of timely returns, and statements, etc., in addition to his own duties defined
above. In cases where there are Superintendents as well as Accountants in a particular
section/department, the Accounts are responsible for the duties entrusted to them by the officer in
particular branch. He will supervise the work of his own Branch and deal with the cases bearing
important financial character and submit the same to the officer concerned direct. Matters of routine
nature concerning his branch will be disposed off by him provided the officer-in-charge concerned
directs otherwise.

(5)

Powers : Where there are no Accounts Officers, the Accountant 1[or Junior Accountant where there
are no Assistant Accounts Officers & Accountants] will represent the Finance Department and be
directly subordinate to the Head of the Office/Department concerned and even when his advise in
any financial matter is not accepted, he should carry out the orders of the Head of

office/department. In case where inspite of his honest attempts, he has not been able to
secure financial regularity either for paucity of staff or for want of co-operation or other
-----------------1.

Inserted vide Circular No. 35/97 dated 3.11.1997.

195
difficulties, such item should be noted in a register which should be maintained by him and an
abstract of which should be furnished by him and an abstract of which should be furnished by him
every month to the Finance Department and Director of Treasuries and Accounts, Rajasthan, Jaipur.
This Register should also include cases of reference where the Head of the Office/Department has
not accepted his advice.
(C) Junior Accountant: (1) Object of Posting : The Junior Accountants are posted to assist the
Departmental Officers/heads of offices in accounts and financial matters, to secure financial
regularity by observance of rules and orders of the Government and to maintain departmental
accounts in proper manner and keep them uptodate.
(2)

Status : The Junior Accountant should be treated as a Senior Member of the Ministerial staff of the
office. He will not be put to work under the Office Assistant or U.D.C.

(3)

Duties and Responsibilities : No exhaustive list of duties to be alloted to Junior Accountants, can
be laid down precisely in view of multiplicity of functions of various departments and their
subordinate officers, however, Junior Accountants are required to perform duties mainly relating to
accounts, audit, budget, inspections, etc., normally done by Accounts Personnel. Following type of
work should ordinarily not be taken from Junior Accountants:(i) Receipt and despatch of papers
(ii) Typing
(iii) 1[xxxxxxxx]
(iv) Store Keeper
(v) Librarian
He will be responsible in respect of :(i) Checking of all kind of bills.
(ii) Complete checking of each entry made in the Cash books with supporting vouchers, receipts and
receipted challan, vouchers its totals, opening and closing balances.
(iii) Dealing of Inspection/audit reports.
(iv) Draft paras and objection book items.
(v) Preparation of pension cases.
(vi) Maintenance of all prescribed Accounts Registers, Compilation and preparation of Monthly
accounts/statments/returns including proforma/trading, profit and loss account and balance sheets.
(vii) Scrutiny of purchase cases.
(viii) Preparation of Budget estimates/revised estimate and ancilliary work.
(ix) Maintenance of Register of Loans and Advances, etc.
(x) Reconciliation of Receipts and expenditure and ancilliary work.
(xi) Any other duties as may be assigned from time to time.

[xxxxxxxxx]

........................................................
1. The word "Cashier" deleted vide Cir. No. 26/2007 dated 5.12.2007.
2. The existing three paragraph deleted vide Cir. No. 26/2007 dated 5.12.2007
"Duties prescribed above are of normal nautre. These can be supplemented and modified by the
respective Heads of Department/Offices in accordance with specific needs/requirements of the
Department/Office concerned.
The Junior Accountants shall not ordinarily prepare bills, in offices where there is only one Junior
Accountant, the bills shall be prepared by LDC's/UDC's and checked by the Junior Accountant.
In exceptional cases where Head of office has no option, he may direct him to prepare the bill and
the Junior Accountant shall comply."

196
Appendix-6
RULES REGARDING THE DESTRUCTION OF ACCOUNTS RECORD IN OFFICES
RENDERING ACCOUNTS TO ACCOUNTANT GENERAL.
[See Rule 327(1)]
The destruction of records (including correspondence) connected with accounts is governed by
the following rules and such other subsidiary rules consistant therewith as may, hereafter be
prescribed by Government in this behalf, with the concurrence of the Comptroller and Auditor
General of India:(a)

The following shall on no account be destroyed:-

(i)

Records connected with expenditure which is within the period of limitation fixed by law.

(ii)

Records connected with expenditure on Projects, scheme or Works not completed, although
beyond the period of limitation.

(iii)

Records connected with claims to service and personal matters affecting Government servant in
the service.

(iv)

Orders and sanctions of a permanent character, until revised.

(b)

the following shall be preserved for not less than the period specified against them:

S.No.
1.

Description of Records
Budget
Budget Estimates/ Revised/ Supplementary
estimates, Register, Schedules, Application,
Statements, Month Progress Reports, etc.

2.

Present
Form No.

Retention Period

1,2,3,4,5,6,7,
8,9,10,11,13,
14,15,15,26,2
8,29,30,31

3Years

16,17

3Years

18, 19,20,21,

3Years

Revenue
(i) Statement showing remission of Revenue
(ii) consolidated monthly statement of grants of land
and alienation of land revenue

3.

Payment
Slip on bill, Register showing expenses by Heads of
account, Statement of Liabilities, Broad sheets,
Compilation and Reconciliation Sheets with A.G.
Bill Register, Bill transit Register

22,23,24,27
59,59A,120,
154

4.

Bill for refund of deposit, Application for refund of

lapsed deposit, etc.

One Year after Audit of

A.G.

197
S.No.

Description of Records

Present
Form No.

Retention Period

Register of Contingent Charges, Register of Detailed

bills, Stock Register of Service Postage Stamps,
Register showing Service Postage Stamps used and
Balances

104,105,114,

One Year after Audit of

A.G.

115,116

Application for long term advances

157,158

One Year after Audit of

A.G.

Advice to treasury, Vouchers, pertaining to

contingencies, Refunds, etc., Indent for Service
Postage Stamps, Deposit repayment order and
voucher, Detailed disbursement account of advances,
Bill of P.F., Application for refund and lapsed
deposit, challan/invoices for inter-departmental
adjustment, Voucher for emergent petty advance out
of permanent advance

106,107,108,

3 Year after Audit of

A.G.

Salary Bill along with Schedules of deductions,

statements. increment certificate absentee statement
indemnity Bond Last Pay Certificate, acquittance
Rolls, etc.

62,63,64,65,66,
67,68,69,70,71,
75,76,77,78,79,
80,81,84,85,86,
87,87a,88,90,
92,100

Statement & Schedule of Income tax deductions

82,82a,83

One Year after Audit of

A.G.

Expenditure Sanction, Particular of accommodation

allotted

86a

One Year after Audit of

A.G.

T.A. Bill

72,94,95,95a,

One Year after Audit of

A.G.

109,110,111,
112,113,117,
120,121,122,
125,154,172,
189

96,97

Register of Trunk Call, Register of grant

116

Perches cases Sale of Tender form register tender

receipt register, tender notice, tender form etc ,

Sr New Form
No1,2,3,4,5,6,7,

Register of interest bearing deposits

35 Years

One Year after Audit of

A.G.
After completion of
supply & refund of
security deposit
Permanent

Survey Report, Sale Account, Register of surplus,

obsolete/Unserviceable stores

One Year after disposal

Muster Roll

2 Years of payment and

audit

Estimates

One Year after Audit

198
S.No.

Description of Records

Present Form
No.

M.B.etc.

Retention Period
After completion of
work and payment of
final bill Refund of
security deposit and one
Year after audit by A.G.

Documents relating to Contract and agreement

Sr.(New form
No.8,9)

5
Years
after
the
contract/agreement
is
fulfilled and 2 Years after
audit by A.G. In case of
audit objections, files and
other documents shall not
be
destroyed
till
settlement
of
audit
objection or review by
Public
Accounts
Commitee

Cash Book Register for Watching Encashment of

bills

48,49,50,173

15 Years

Register of M.O./ cheques /drafts,etc. received

51

Register of payment by M.O. & Bank drafts

103

Ledger

54

Receipt Counterfoil

55,56,57

20 Years
Till audit and it is certified
that they are no longer
required

Cheque book counterfoil, party used/blank cheque

books
Preliminary acknowledgement of the receipt of a
cheque register

52

Register of cash Challan

58

2 Years

Permanent

Challan
Pass Book of P.D. Account

155

15 Years

Loans and Advances individual ledger

156

Permanent

Establishment
Register of Pay and allowances

73,74,93

3 Years

Establishment Register

98,99,102

Permanent

199
S.No.

Description of Records

Present
Form No.

Retention Period

Annual certificate of deductions

55a

One Year

No Demand Certificate

89

One Year

Register of Increments, T.A. Bill Register/

Register of Undisbursed Pay and Allowances

Surety Bond for temporary Govt. servant

Application for leave, Casual Leave Register

One Year after

repayment of advance
45

Attendance Register

159, 160

Leave Account and Service Book/ Roll, Register

of Service Book

36,37,46,
190

Permanent

Fidelity Bond of Insurance Companies

2 Years
43, 44

Surety Bonds of Govt. servants

One year
3 Years after the
Bond ceases to be
enforceable

Grants-in-aid
Bond for grant-in-aid, utilisation certificate for
grant-in-aid
Bill for grant-in-aid, bill for Scholarship/stipend
Register of Assets & Block Account of assets
acquired out of Govt. grants

7.

3Years after
retirement or death
and sanction of
pension etc.

Security bond given by Govt. servant

Certificate of Transfer of Charge, Handing
over/charge report

6.

One Year

3 Years after audit &

expiry of period for
which bond was taken
118, 119

3 Years after audit

Permanent

Loans and Advances

Bond for grant of loan, written undertaking for
loans by Govt. companies, etc., utilisation
certificate for loans
Annual statement of loans and advances, Bill
Bill for Loans and Advances

Permanent

3 Years
3 Years after audit

200
S.No.

8.

Description of Records

Present Form
No.

Retention Period

Detailed Bill

3 Years after audit

Register of Loans & advances Register of irrecoverable

Loans and Advances

Permanent

General
Pass Book of P.D.Account
Application for advances, etc.
Stock register for Stationery

155
157, 158

Permanent
One year

161

One year after audit

Dead Stock Register

162

Permanent

Register of Misappropriation etc.

163

Permanent

Indent for issue of Stores

Register of Caution Money Deposit

2 years after deposit

Register of Deposit & Repayments

171

Permanent

Register of Recoveries

60

2 years after audit and all

recoveries made

Register of Special recoveries

61

Permanent

Register of Buildings
1

[Files and record relating to long term loans and advances

to the Government servant in connection with
purchase/construction of house, repair of a house,
purchase of motor conveyance

Permanent
-

Issue of "no-dues
certificate" after full
recovery of loans and
advances with interest and
audit of accounts by A.G.
or issue of P.P.O. by the
pension department,
whichever is earlier.]

Note : (a)

Before any salary bill are destroyed, the service as recorded in the service books or service rolls (as
the case may be) shall be verified.

(b)

Where a minimum period after which any record may be destroyed has been prescribed, Heads of
departments may order in writing the destruction of such records in their own and subordinate offices
on the expiry of that period counting from the last day of latest official year covered by the record.

(c)

Heads of Departments shall be competent to sanction the destruction of such other records in their
own and subordinate offices as may be considered useless, but a list of such records as properly
appertain to the accounts audited by the Indian Audit and Accounts Department shall be forwarded to
the Accountant General for his concurrence in their destruction before the destruction is ordered by
the Head of the Department.

(d)

Full details shall be maintained permanently in each office of all records destroyed from time to time.

..................................
1.

Inserted vide Circular No. 24/96 dated 26.7.1996.

201
Instructions: (1) The retention period specified above in the case of a file is to be reckoned from
the years in witch the file is closed (i.e. action thereon has been completed) and
not necessary from the Year in which it is recorded.
(2) In the case of records other than files, e.g., register, the prescribed retention
period will be counted from the Year in which it has ceased to be current.
(3) In exceptional cases, a record may be retained for a period longer than that
specified, if it has certain special features or such a course is warranted by the
particular Head of Department.
In no case, however, will a record be retained for a period shorter than that
prescribed.
(4) If a record is required in connection with the disposal of another record the
former will not be weeded out until after all the issues raised in the later have
been finally decided, even though the retention period marked on the former
may have expired in the meantime. In fact, the retention periods initially
marked on such records should be consciously reviewed and, where necessary,
revised suitably.

202
APPENDIX-7
LIST OF FORMS
[See rule 327 (2)]

List of Forms

Rule no.
11(1)
11(2)
11(3)
11(3)
11(3)
20(7)
27(2)32

Present
Form No.
19
27
21
22
23
163
13-14

New Form
no.
1
2
3
4
5
7
8-9

Register of Expenses by Head of account

Monthly statement of Liabilities & Commitments
Broad sheet for watching receipt of Account
Compilation and Reconciliation sheet
Statements of Reconciliation of Accounts with A.G
Register of Mis-appropriation etc.
Monthly progress report of the collection of revenue
from F toFD.offices
Statement of errors of Classification of Revenue
Statements showing remission of Revenue Realised to
A.G.
Receipt of cheque received
Receipt (General)
Receipt (Education Department )
Challan
Cash Book (General )
Cash Book (Others )
Register of Money Orders, Cheques, Drafts,
etc.,received
Duplicate key Register
Register of Payments made by Money Orders/Bank
Drafts,etc.
Bill Register
Slip to accompany bills

28(4)
39(1)

15
16

10
11

44(1)(i)
45(1)
46(3), 54(2)
48(i)
50(iii)
48,50(iv)

52
55
56
57
48
50
50

12
13
14
15
16
17
17

53(3)
80(11)

51
103

19
21

83
84(1)

59
18

19
23

203

List of Forms
Bill transit Register
Register of watching encashment of bills
Voucher of petty contingent charges
Certificate of Transit of charge (Collector & Treasury
Officer )
-do- (Others)
Handing over/Charge Reports
Leave Account
Service Book
Service Roll
Register of Service Book/ Rolls
Last Pay Certificate
Salary Bill
Establishment Register
Certificate of House rent allowance by Head of Office
By Govt. servant
Absentee Statement
Periodical Increment Certificate
Register of Increments
Schedule of Income tax deductions
Schedule of Income tax calculations
Certificate of Income tax (form 16 of I.T. Rules)
Particulars of Accommodation allotted to government
servant
Schedule of House/Furniture/ Garden Rent recoveries
Register of Special Recoveries
Schedule of other deductions
Schedule of deductions of GPF/Loan

Rule no.
84(2)
(84)3
(89)2
128(2)

Present
Form No.
59-A
173
107
43

New Form
no.
24
25
26
28

128(3)
129
133(2)
134(1)
134(1)
134(3)
145
150(1)
150(5)
150
150 Note
154
155
155
158(1)
158(2)
159
160(1)(ii)

43A
44
46
36
37
190
62
76
74
84
85
90
92
93
82
83
82A
86A

29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46

160(ii)
162(6)
162(6)
165(2)

86
61
88
77

47
49
54
52

204
List of Forms

Rule no.

Schedule of Recoveries of Long Term Loan &

Advances
Register of Recoveries
Annual Certificate of Deductions
T.A.Bill
T.A.Bill Register
T.A.Bill Register for countersignature
Acquitance Roll
Register of undisbursed Pay & allowances
No dues Certificate
Indemnity bond for Payment of arrear claims
Schedule of Recovery of Festival advance

165(iv)

Register of watching recovery of Festival advances

Bill for withdrawal from P.F.
Salary bill of Assembly
Schedule of deductions
TA Bill of Assembly/Speaker
Register of Travelling Allowances for MLAs
Bill of allowances Payable to inmates of zenana Deori
and Rajmatas
Acknowledgement of Permanent Advance
Advice for contingent bill
contingent bill
Advance contingent bill
Detailed contingent bill
Register of Detailed Bill Passed by Controlling officer

174
177(1)
189(1),203(10)

189(2)
189(4)
193(1)
194
195(2)
197
206D(10),
10(b,c)
10(c)
206E
208(2)
208(2)
208(4)
208(4)(iii)
209
212(g)
217(2)
219
219
219
219(iv)

Present
Form No.
87

New Form
no.
54

60
55A
94,95
98
99
100
102
89
63
87-A

59
60
64,65
66
67
68
69
70
71
74

185A
125
71
71
72
72B
69

75
76
77
78
79
80
81

189
106
108
109
110
105

82
83
84
85
86
88

205
List of Forms
Acknowledgement for making advances
Register of Contingent expenditure
Bill for Service Postage stamps
Indent for Service Postage stamps
Stock register of Service Postage stamps
Register showing postage stamps used and their
balances
Register of Trunk Calls
Bill for refund of revenue
Register of Deposits and Repayments
Bill for refund of deposit
Pass Book
Application for refund of lapsed Deposit & Voucher
Bond for Grant in- aid
Bill for Grant-in- aid, etc.
Register of grants-in-aid
Bill for Scholarship, stipend, etc.
Bond for irrecoverable loans and advances written off
Bill for Loans & Advances
Register of Loans & Advances
Annual statement of loans and Advances
Detailed bill for loans and advances

Rule no.
221(1)
222(1)
225(1)(i)
225(1)(i)
225(1)(iii)

226
255(ii)
263(1)(a)
263(c)
264(1)(v)
265(3)
280(5)(i)
287(a)
287(c)
291(1)
303(2)
304(2)
304(4)
305(3)
305(4),310

Present
Form No.
172
104
112
113
114
115

New Form
no.
89
91
92
93
94
95

116
117
171
120
155
154
118
119
187
121
185
188
122

96
100
102
103
104
105
106
110
111
112
115
116
117
118
119

206
APPENDIX - 8
List of Heads of Departments
(See Rule 2-xvii)
1. Advocate General.
2. Chairman Board of Revenue,Rajasthan, Ajmer.
3. 6[Principal Chief Conservator of Forests & Head of Forest Force, Rajsthan, Jaipur.]
4. 4[Chief Engineer-cum-Additional Secretary, P.W.D. Rajasthan, Jaipur.]
5. Chief Engineer, Irrigation Rajasthan, Jaipur.
6. 1[Commissioner Industries, Rajasthan, Jaipur.]
7. Chief Electoral Officer, Rajasthan, Jaipur.
8. Chief Secretary, Government of Rajasthan, Jaipur.
9. Additional Commissioner, Sales Tax & Agricultural Income Tax Rajasthan, Jaipur.
10. Director of College Education, Rajasthan, Jaipur.
11. Director of Medical & Health Service, Rajasthan, Jaipur.
12. Director of Mines & Geology, Rajasthan, Udaipur.
13. Director of Agriculture, Rajasthan, Jaipur.
14. Food Commissioner cum Secretary to Government of Rajasthan, Jaipur.
15. Commissioner, Rural Development and Panchayati Raj Department, Rajasthan, Jaipur.
16. Director General and Inspector General of Police, Rajasthan, Jaipur.
5

[17. Director General and Inspector General of Prisons, Rajasthan, Jaipur.]

18. Inspector General of Registration & Stamps, Rajasthan, Ajmer.

19. Jagir Commissioner, Rajasthan, Jaipur.
20. Labour Commissioner, Rajasthan, Jaipur.
21. Legal Remembrancer.
22. 2 [Deleted].
23. Registrar, Co-operative Societies, Rajasthan, Jaipur.
24. Settlement Commissioner, Rajasthan, Jaipur.
25. Director of Printing & Stationery, Rajasthan, Jaipur.
26. Manager, Ganganagar Sugar Factory, Ganganagar.
27. 3[Direct or, Secondary Education, Rajasthan, Bikaner.]
----------------------------------------------------------------------------------------------------------------------------------------------------------1. Substituted vide Circular No.28/97 dated 12.9.97 for - 'Director, Industries, Rajasthan, Jaipur'.
2. Deleted existing entry - 'Member, Industrial Tribunal' vide Circular No.15/98 dated 27.8.1998.
3. Sub. vide Cir. No.8/98 dt.28.4.98 for -'Director of Primary and Secondary Education, Rajasthan, Bikaner'.
4. Sub. vide Cir. No.8/2009 dt.05.05.2009 for -' Chief Engineer, P.W.D. Rajasthan, Jaipur.'.
5. Sub. vide Cir. No.242012 dt.31.07.2012 for -' Director and Inspector General of Prisons, Rajasthan, Jaipur."
6. Sub.vide Cir.No.36/2012 dt. 13.12.2012 for - Principal, Chief Conservator of Forests, Rajsthan., Jaipur.

207

28. Director, Technical Education, Rajasthan, Jodhpur.

29. Director of State Insurance & Provident Fund, Rajasthan, Jaipur.
30. Commissioner, Devasthan, Rajasthan, Udaipur.
31. Director of Consolidation of Holdings.
32. 1[Deleted].
33. 2[Deleted].
34. 5[Director,Animal Husbandry, Rajasthan, Jaipur].

35. Chairman, Board of Technical Education, Rajasthan, Jodhpur.

36. Chief Engineer, I.G.N.P., Bikaner.
37. Second Chief Engineer, Irrigation, Rajasthan, Jaipur.
38. Commissioner, Colonisation, Rajasthan, Bikaner.
39. Chairman, Rajasthan Panchayat Samities & Zila Parishad Service Selection Commission.
40. Joint Development Commissioner (Panchayats).
41. Director, Treasuries & Accounts, Rajasthan, Jaipur.
42. Director, Local Fund Audit Department, Rajasthan, Jaipur.
43. Principal, M.B.M.Engineer College, Jodhpur.
44. Secretary, Indira Gandhi Nahar Board, Rajasthan, Jaipur (in respect of Board's Officer).
45. Chairman Indira Gandhi Nahar Board, Rajasthan, Jaipur.
46. Administrator, Indira Gandhi Nahar Project, Rajasthan, Jaipur.
47. Superintendent, Census Operations, Rajasthan, Jaipur.
48. Secretary, Rajasthan Legislative Assembly, Rajasthan, Jaipur.
49. Member, Appellate Tribunal, Transport Department, Rajasthan, Jaipur.
50. Chief Accounts Officer, Indira Gandhi Nahar Project, Rajasthan, Bikaner.
51. 3[Deleted].
52. Relief Commissioner cum Secretary to Government, Rajasthan, Jaipur.
53. Director of Colonisation, Chambal Project, Kota.
54. Principal, Rajasthan College, Jaipur.
55. Chief Engineer 4[(H.Q.)] P.H.E.D., Rajasthan, Jaipur.
56. Principal & Controller of Associates Group of Hospitals, Jaipur/Bikaner/Ajmer/Jodhpur/Kota/ Udaipur.
57. Chief Mining Engineer, Palana Lignite Mining Board, Bikaner.
58. 6[Deleted].
---------------------------------------------------------------------------------------------------------------------------------------------------------------1. Deleted vide Circular No. 11/2007 dated 6.6.2007 "Director Manpower and Gazetteers-cum-Dy.Secretary, Rajasthan,
Jaipur. which was Substituted vide Circular No.19/98 dated 30.11.1998 for - 'of District Gazetteers'.
2. Deleted existing entry - 'Chief Accounts Officer, Chambal Project, Kota' vide Circular No.15/98 dated 27.8.98.
3. Deleted existing entry - 'Dean, Rajasthan College of Agriculture, Udaipur' vide Circular No.15/98 dated 27.8.98.
4. Inserted vide Circular No.61/93 dated 31.12.1993.
5. Sub.vide Cir. No. 20/2001 dated 5.7..2001 for - ' Director, Livestock & Dairy Development Department '.
6. Deleted existing entry - 'Director of Sheep & Wool, Rajasthan, Jaipur' vide Cir.No. 10/2001 dated 19.4.2001.

208
59. 1[Deleted]
60. All Collectors.
61. Excise Commissioner, Rajasthan, Udaipur.
62. Commissioner, Commercial Taxes, Rajasthan, Jaipur.
63. Deputy Director Ganeral, N.C.C., Rajasthan, Jaipur.
64. 4[Director, Bhasha & Pustkalaya Vibhag].
65. 5[Deleted].
66. Director, Civil Defence and Commandant General, Home Guards, Rajasthan, Jaipur.
67. 6[Deleted].
68. Secretary, Board of Technical Education, Rajasthan, Jodhpur.
69. Secretary to Governor of Rajasthan, Jaipur.
70. Chief Town Planner & Architectural Advisor, Rajasthan, Jaipur.
71. Chairman, Regional Transport Authority.
72. 2[Joint Chief Electoral Officer, Rajasthan, Jaipur].
73. 8[Chief Conservator of Forest, Kota.]
74. 3[Deleted].
75. Commissioner Rehabilitation Department, Rajasthan, Jaipur.
76. Director of Ayurved, Rajasthan, Ajmer.
77. Area Development Commissioner, Chambal Command Area, Kota.
78. State Liasion Officer, Jodhpur.
79. Civil Administrator with Head Quarters at Gadra Road.
80. 7[Chief Engineer (Building) P.W.D. Rajasthan, Jaipur.]
81. Director, Urban Lands & Buildings Taxes Department, Rajasthan, Jaipur.
82. Commissioner & Secretary to Government, Irrigation & Power Department, Rajasthan (in respect of
the Office of the M.P.Rajasthan Inter-State (I&P) Control Board, Kota).
83. Director of Employment, Rajasthan, Jaipur.
84. Transport Commissioner, Rajasthan, Jaipur.
85. Secretary, M.P.Rajasthan Inter-State(I&P) Control Board, Kota.
86. Financial Advisor M.P.Rajasthan Inter-State (I&P)Control Board, Kota.
87. Director, Dairy Development, Rajasthan, Jaipur.
________________________________________________________________________________
1. Deleted existing entry - 'Principal S.P.Medical College, Bikaner' vide Cir. No.9/98 dated 28.4.98.
2. Sub. vide Cir. No.25/94 dated 25.5.94 for - 'Additional Chief Electoral Officer-cum-Additional Director, Elections, Rajasthan, Jaipur' and
again sub. vide Cir. No.8/98 dated 28.4.98 for - 'Deputy Secretary to Government-cum-Joint Chief Electoral Officer'.
3. Deleted existing entry - 'Director, Chambal Development, Kota' vide Cir. No.15/98 dated 27.8.98.
4. Sub.vide Cir. No.7/2001 dated 22.2.2001 for - 'Director, Bhasha Vibhag, Rajasthan, Jaipur'.
5. Deleted existing entry - 'Director, Regional Transport Survey, Rajasthan, Jaipur' vide Cir. No. 15/2001 dated 19.6.2001.
6. Deleted existing entry - 'Additional Director of Sheep and Wool Department, Rajasthan, Jaipur vide Cir. No. 10/2001 dated 19.4.2001.
7. Sub.vide Cir. No.8/2009 dated 08.05.2009 for -'Chief Engineer, Public Works Department (Roads-I) Rajasthan, Jaipur.'
8. Sub.vide Cir.No.36/2012 dt. 13.12.2012 for - Director of Projects (Forests) Rajasthan, Kota.

209
5

[88. Principal Secretary/Secretary to Government, G.A.D.(in respect of Motor Garages & Circuit
Houses), Rajasthan,Jaipur.]

89. Director of Tourism & Art & Culture Department, Rajasthan, Jaipur.
90. Chief Engineer, Mahi Project, Banswara.
91. Director of Prosecution, Rajasthan, Jaipur.
92. Secretary, Special Schemes Organisation and I.R.D., Rajasthan, Jaipur.
93. Chief Engineer, Indira Gandhi Nahar Project Command Area Development Rajasthan, Bikaner.
1

[Note:- The Officer will exercise these powers under the over all control of the Commissioner, CAD, Bikaner and also as per

administrative instructions as may be issued by him from time to time.]

94. Chairman, Rajasthan Civil Service Appellate Tribunal, Rajasthan, Jaipur.

95. Compensation Commissioner, Board of Revenue, Rajasthan, Ajmer.
96. 7[Chief Conservator of Forest, Jodhpur.]
97. Resident Commissioner, Rajasthan, New Delhi.
98. 4[funs'kd vYi cpr foHkkx ,oa insu funs'kd jkT; ykVjh foHkkx ,oa 'kklu mi lfpo] jktLFkku] t;iqjA ]
99. Commissioner, Prohibition Department, Rajasthan, Jaipur.
100.Chief Coordinator, Public Health Engineering Department (World Bank assisted projects), Jaipur.
101.Secretary, Rajasthan Lokayukta Sachivalaya, Rajasthan, Jaipur.
102. 2[Deleted].
103.Secretary, Rajasthan Public Service Commission, Ajmer.
104.Director, Mobile Surgical Unit, Rajasthan, Jaipur.
105.Director, Agriculture Marketing, Rajasthan, Jaipur.
106.Director, H.C.M.Rajasthan State Institution of Public Administration, Rajasthan, Jaipur.
107. 6[Chairman, Rajasthan Tax Board, Ajmer.]
108.Additional Chief Engineer, Irrigation, Udaipur.
109.Additional Chief Engineer, CAD, IGNP., Bikaner.
1

[Note:- The Officer will exercise these powers under the over all control of the Commissioner, CAD, Bikaner
and also as per administrative instructions as may be issued by him from time to time.]

110. 3[Deleted].
111.Special Inspector General of Police (Training, Technical & Rules) Rajasthan, Jaipur.
112.Special Inspector General of Police (Anti Corruption Department) Rajasthan, Jaipur.
1. Added vide Circular No.13/95 dated 17.4.1995.
2. Deleted existing entry- 'Officer on Special Duty cum Joint Secretary M.P.Rajasthan Inter-State (I&P) Control Board, Kota' vide Cir.
No.15/98 dated 27.8.98.
3. Deleted existing entry - 'Addl. Chief Engineer, CAD, C.P. Kota' vide Cir. No.23/96 dated 19.7.1996.
4. Substituted vide Circular No. 23/2002 dated 7.12.2002 for - Director, Small Savings, Rajasthan, Jaipur.
5. Substituted vide Circular No. 1/2008 dated 28.1.2008 for - Special Secretary to Government, G.A.D.(in respect of Motor Garages & Circuit
Houses), Rajasthan,Jaipur.
6. Substituted vide Circular No. 13/2008 dated 24.7.2008 for - Additional Chief Engineer, Irrigation, Jaipur.
7. Sub.vide Cir. No.36/2012 dated 13.12.2012 for - Director, Desert Afforestation and Pasture Development, Jodhpur.

210
113. Secretary, Rajasthan Water Supply & Sewerage Management Board, Jaipur.
114. 4[Commissioner, Social Justice and Empowerment Department Rajasthan, Jaipur.]
115. Director of Litigation, Law Department, Rajasthan, Jaipur.
116. Commissioner, State Enterprises Department, Rajasthan, Jaipur.
117. Director, Fisheries, Rajasthan, Jaipur.
118. Dy.Secretary cum-ex-officio Director, Land, Rajasthan, Jaipur.
119. Financial Advisor & Chief Accounts Officer Rajasthan Water Supply & Sewerage Management
Board, Jaipur.
120. Special Secretary to Government (2) Department of Personnel (For Karmik 'Kha' & 'Ga' Secretariat), Jaipur.
121. 7[Principal Secretary/Secretary G.A.D.(Delhi)]
122. 1[Director, Sainik Welfare Department, Rajasthan, Jaipur.]
123. Director, Pension Department, Rajasthan, Jaipur.
6

[124. Chief Engineer Project, Public Health Engineering Department, Jodhpur.]

125. Controller of Litigation, Jodhpur.

126. Presiding Officer, Rajasthan State Cooperative Tribunal-cum-Motor Vehicle Accident Claim
Tribunal-cum-Agriculture Income Tax Appellate Tribunal, Jaipur.
127. Commissioner, Tribal Area Development Department, Udaipur.
128. Director-cum-Deputy Secretary to Government Information and Public Relations Rajasthan, Jaipur.
129. Director, Medical & Health Services (FW) Rajasthan, Jaipur.
130. Director (women's programme) and ex-officio-Deputy Secretary Rural Development & Panchayati
Raj Department, Rajasthan, Jaipur.
131. Area Development Commissioner, I.G.N.P. Bikaner.
132. Addl.Chief Engineer and Director, Irrigation Management and Training Institute, Kota.
133. Chief Inspector of Factories & Boilers, Rajasthan, Jaipur.
134.Director of Science and Technology, Rajasthan, Jaipur.
135. Commissioner, Desert Development, Jodhpur.
136. 2[Deleted].
137. Controller of Litigation, Jaipur.
138. 5[Deleted].
139. 3[All Divisional Commissioner Rajasthan.]
140. Secretary Cabinet (JL-NCC), Jaipur.
---------------------------------------------------------------------------------------------------------------------------------------------------------------1. Substituted vide Circular No.28/97 dated 12.9.1997 for - 'Secretary Rajya Sainik Board, Rajasthan, Jaipur'.
2. Deleted existing entry - 'Judge Family Court, Jaipur/Ajmer/Jodhpur/Kota/Udaipur vide Cir.No.15/98 dated 27.8.98.
3. Substituted vide Circular No. 19/2005 dated 19.9.2005 for - Divisional Commissioner, Jaipur/Ajmer/Bikaner/Kota/Jodhpur/Udaipur.
4. Substituted vide Circular No. 8/2007 dated 13.4.2007 for - Director, Social Welfare Department, Rajasthan, Jaipur.
5. Deleted existing entry - 'Director of Women Welfare & Child Nutrition, Rajasthan, Jaipur.' vide Cir.No.17/2007 dated 13.7.2007.
6. Substituted vide Circular No. 6/2008 dated 30.4.2008 for - Chief Engineer, Public Health Engineering Department, Jodhdpur.
7. Substituted vide Circular No. 9/2008 dated 3.6.2008 for - Controller, Rajasthan State Properties, Bikaner House, New Delhi.

211
141. Director, State Lotteries Rajasthan, Jaipur.
142. 1[Chief Engineer, Bisalpur Project, Jaipur].
143. Addl. Chief Engineer, Irrigation, Jodhpur Zone, Jodhpur.
144. 2[Director Information Technology and Communication Department, Rajasthan, Jaipur].
145. 3[Deleted].
146. Inspector General of Police, Planning & Welfare Rajasthan, Jaipur.
147. Director cum Special Secretary, Indira Gandhi Panchayati Raj Sansthan, Rajasthan, Jaipur.
148. 11[Chairman, Rajasthan Tax Board, Ajmer.]
149. Director of Horticulture, Rajasthan, Jaipur.
150. 4[Director General, Jawahar Kala Kendra, Rajasthan, Jaipur].
151. Director, Medical & Health Services (ESI) Rajasthan, Jaipur.
152. Director State Health Extension Education Information & communication Bureau Medical & Health
Department, Jaipur.
153. Special Judge (S.C. & S.T.) Cases, Jaipur.
154. Director, Adult Education, Rajasthan, Jaipur.
155. Director, Watershed Development and Soil Conservation, Rajasthan, Jaipur.
156. 10[Chief Engineer, Investigation, Design & Research, Irrigation, Jaipur.]
157. Chief Engineer, Irrigation, Hanumangarh.
158. 12[Chief Conservator of Forest, Bikaner.]
5

[Note :- The Officer will exercise these powers under the over all control of the Commissioner, CAD, Bikaner and also
as per administrative instructions as may be issued by him from time to time.]
9

[159. Deleted].

160. 6[Chief Engineer, Indira Gandhi Nahar Project, Jaisalmer].

161. Financial Advisor, IGNB, Jaipur.
162. Addl. Chief Engineer (Mech.) I.G.N.P., Bikaner.
163. Additional Chief Engineer, I.G.N.P., Bikaner.
164. 7[Director, State Forensic Science Laboratory, Rajasthan, Jaipur].
165. 8[Deleted].
1.Substituted vide Cir.No.18/96 dated 22.5.96 for -'Addl.Chief Engineer, Bisalpur Irrigation Project,Jaipur.'
2. Substituted vide Cir.No.4/98 dated 18.2.98 for -'Director Computers Department, Rajasthan, Jaipur' and again substituted vide Circular No.
13/2002 dated 19 /7/2002 for "Director, Information Technology Department, Rajasthan, Jaipur".
3. Deleted existing entry - Director, Urology Department & Research Centre, SMS Medical College, Jaipur and
Professor & Head of Department of Urology vide Circular No.8/98 dated 28.4.98.
4. Substituted vide Cir. No.8/98 dated 28.4.98 for -Director General, Jawahar Kala Kendra & Indira Gandhi Panchayati Raj Sansthan and
Secretary to Govt. Art & Culture, Jawahar Kala Kendra & Rural Development and Panchayati Raj ( Training) Department, Rajasthan, Jaipur.'
5. Added vide Circular No.13/95 dated 17.4.1995.
6. Substituted vide Cir. No.14/2001 dated 1.6.2001 for - 'Addl.Chief Engg., IGNP., Jaisalmer'.
7. Substituted vide Cir. No.5/96 dated 2.2.1996 for - 'Director, Forensic Science Laboratory, Jaipur' and again substituted vide Circular No.
23/2002 dated 7.12.2002 for - [Principal Director, Forensic Science Laboratory, Jaipur.]
8. Deleted existing entry -'Chief Engineer, PWD (Roads-II_Rajasthan, Jaipur vide Cir.No.15/2001 dt.19.6.2001.
9.Deleted vide Circular No. 19/2002 dated 25.10.02 for [Chief Conservator of Forest, Aravali Afforestation Project Rajasthan, Jaipur].
10. Substituted vide Cir. No.10/2005 dated 27.5.2005 for " Addl. Chief Engineer Investigation Design & Research, Jaipur.
11. Substituted vide Cir. No.13/2008 dated 24.7.2008 for " Chairman, Rajasthan Tax Tribunal, Ajmer".
12. Sub.vide Cir. No. 36/2012 dt. 13.12.2012 for - . Chief Conservator of Forest, IGNP, CAD, Bikaner.

212
166. Director, Economics & Statistics Department, Rajasthan, Jaipur.
167. 1[Deleted].
168. Registrar, Rajasthan High Court, Jaipur/Jodhpur.
169. 2[Deleted].
170. 10[Deleted].
171. Addl. Jagir Commissioner, Rajasthan, Jaipur.
172. Director, Archaeology & Museums, Rajasthan, Jaipur.
173. Chairman of the Board of Registration of Ayurvedic and Unani System.
174. 9[Director, Panchayati Raj Department, Rajasthan, Jaipur.]
175. 3[Commandants, National Cadet Corps, Rajasthan.]
176. Director, Local Bodies, Rajasthan, Jaipur.
177. Director of Social Welfare Department, Rajasthan, Jaipur.
178. Director of Colonisation, Hanumangarh.
179. District & Session Judges.
180. Director, Rajasthan Prachya Vidya Pratisthan, Rajasthan, Jodhpur.
181. Manager, Ayurvedic Pharmacies, Rajasthan, Ajmer.
182. Principal of Degree & Post-Graduate Colleges (excluding Ayurvedic Colleges).
183. Principal, Ford Foundation Training Centre at Chhatarapura (Kota).
184. 4[Deleted].
185. 5[Deleted].
186. 6[Deleted].
187. 7[Deleted].
188. 8[Deleted].
--------------------------------------------------------------------------------------------------------------1. Deleted existing entry - ';Member Secretary, State Law Commission, Rajasthan, Jaipur vide Circular No.19/98
dated 30.11.1998.
2. Deleted existing entry -'Member Secretary of the Rajasthan State Backward Class Commission, Social Welfare
Department, Rajasthan, Jaipur' vide Circular No.58/93 dated 24.11.1993.
3. Substituted vide Cir.No.28/94 dated 17.6.94 for - 'Commandants, National Cadet Corps, Rajasthan,Jaipur.'
4. Deleted existing entry - 'Superintendent, Gazetteers, Rajasthan, Jaipur' vide Circular No.19/98 dated 30.11.1998.
5. Deleted existing entry - 'Superintendent of Ayurvedic Studies' vide Circular No. 16/98 dated 9.10.1998.
6. Deleted existing entry - 'Dean, Veterinary College, Bikaner' vide Circular No.15/98 dated 27.8.1998.
7. Deleted existing entry - 'Dean S.K.N.Agriculture Institute, Jobner' vide Circular No.15/98 dated 27.8.1998.
8. Deleted existing entry - 'Officer on Special Duty in the Rajasthan College of Agriculture, Udaipur as delegated to
the Principal, Veterinary College, Bikaner' vide Circular No.19/98 dated 30.11.1998.
9. Substituted vide Circular No.2/2001 dated 15.1.2001 for -Chief Panchayat Officer'.
10.Deleted existing entry - 'Project Manager, Rajasthan Agriculture Drainage Research Project Command Area
Development, Kota vide Circular No.15/2001 dated 19.6.2001.

213
189. Special Education Officer Planning in respect of the following schemes:(a) Multi-Purpose School and Higher Secondary Schools.
(b) Central, Divisional & District Libraries.
(c) Social Education.
190. Officer on Special Duty for the Rajasthan Colleges.
191. 1[Deleted].
192. Colonisation Officer, Chambal Project, Kota.
193. Secretary Board of Revenue (Land Records) in regard of the live Stock Census Operations only.
194. Director, Rajasthan Sahitya Academy,Udaipur.
195. Director of Economical and Industrial Survey.
196. Director of Sanskrit Education, Rajasthan, Jaipur.
197. Principal, Addl. Extension Training Centre, Sumerpur.
198. 2[Principal, Polytechnics, Rajasthan].
199. 3[ Survey Commissioner of Wakf].
200. Director Rajasthan Rajya Abhilekhagar, Rajasthan, Bikaner.
201. 4[Deleted].
202. 5[Deleted].
203. General Manager, Rajasthan State Roadways, Rajasthan, Jaipur.
204. 6[Chief Administrative Officer-cum-Dy.Secretary, State Enterprises(BPE)Rajasthan,Jaipur].
205. Principal, Physical Education College, Jodhpur.
206. Commandant, Detention Camp Deoli.
207. 8[Deleted].
208. Secretary, State Vigilance Commission, Rajasthan, Jaipur.
209. 9[Deleted]
210. Agriculture Engineer, Rajasthan Board of Agriculture Engineering.
211. 7[Deleted].
212. General Manager, Woolen Mills, Bikaner.
213. Addl.Director, H.C.M., RIPA, Campus, Udaipur
............................................................................................................................................
1. Deleted existing entry 'Additional Commissioner, Colonisation, Bikaner' vide Cir.No.8/98 dated 28.4.98.
2. Substituted vide Cir. No.18/94 dated 29.3.94 for - 'Principal Polytechnics, Rajasthan, Jodhpur'.
3. Deleted existing entry vide Cir.No.21/99 dated 20.9.99 and inserted vide Cir.No.26/99 dated 19.11.99 and 27/99 dated 13.12.99 and again
substituted vide Cir.No.11/2000 dated 3.4.2000.
4. Deleted existing entry - 'Officer on Special Duty, Bikaner Medical College, Bikaner' vide Cir.No.8/98 dated 28.4.98.
5. Deleted existing entry - 'Principals, Panchayat Samitis Kendras Jaipur, Jodhpur, Bikaner' vide Cir. No.23/97 dated 5.7.97.
6. Substituted vide Cir. No.4/98 dated 18.2.98 for - 'Deputy Secretary to Government State Enterprise Department, Rajasthan, Jaipur'.
7. Deleted existing entry - 'Director of Tourism, Rajasthan, Jaipur' vide Cir. No.15/98 dated 27.8.98.
8. Deleted existing entry - 'Joint Director (Rural Industrialisation) Rajasthan' vide Cir. No.8/98 dated 28.4.1998.
9. Deleted existing entry - Principal, Sadul Public School, Bikaner vide Cir. No.14/2006 dated 31.8.2006.

214
214. Dy.Inspector General of Police, Anti-Corruption, Rajasthan, Jaipur.
215. Addl.Director, Medical & Health Service, (Family Welfare) Rajasthan, Jaipur.
216. Addl.Director of Medical & Health Service, Rajasthan, Jaipur.
217. Project Manager, World Food Programme Scheme, IGNP, Jaipur.
218. 8[Dy.Secretary personnel "B" Department Government Secretariat, Jaipur in respect
of Financial powers under GF&AR.]
219. Camp Commandant, East Pakistan Refugees, Camp, Deoli.
220. 5[Deleted].
221. Officer on Special Duty for regularisation of unauthorised conversion of Agricultural lands.
222. Addl.Registrar, Co-operative Societies, Rajasthan, Jaipur.
223. 7[Deleted].
224. 6[Principal, Government Ayurvedic College, Udaipur].
225. Secretary, Commission of Enquiry, Police Firing Incidence at Kota.
226. Deputy Commandant General, Home Guards-cum-Dy.Director Civil Defence.
227. Addl. Agricultural Production Commissioner (in respect of Half a Million Job Programme).
228. Director, Project Tribal sub-Plan Rajasthan,Jaipur.
229. State Health Transport Officer, Rajasthan, Jaipur.
230. Addl. Food Commissioner cum Dy.Secretary, Rajasthan, Jaipur.
231. Addl. Director, Medical & Health Services (ESI) Rajasthan, Jaipur.
232. Addl. Area Development Commissioner, I.G.N.P., Bikaner.
1

[Note :- The Officer will exercise these powers under the over all control of the Commissioner, CAD,

Bikaner and also as per administrative instructions as may be issued by him from time to time.]
233. Secretary Desert Development Commission, Rajasthan, Jodhpur.
234. Registrar, Rajasthan Civil Services, Appellate Tribunal Rajasthan, Jaipur.
235. Special Officer (Land Records) Colonisation Department, Bikaner.
236. 2[Deleted].
237. Additional Advocate General, Rajasthan, Jaipur.
238. 9[Deleted].
239. 3[Deleted].
240. 4[Judges of Industrial/Tribunal cum-Labour Courts/Labour Courts/Industrial Tribunal courts/M.A.C.T.
Courts/Family Courts/Special Judges of Anti-corruption cases].
-------------------------------------------------------------------------------------------------------------------------------------1. Added vide Circular No.13/95 dated 17.4.1995.
2. Deleted existing entry - 'Chief Camp Commandant, Rehabilitation Department, Barmer' vide Cir. No.8/98 dated 28.4.98.
3. Deleted existing entry - 'Additional Director, Agriculture Soil Conservation, Jodhpur' vide Cir. No.30/94 dated 6.7.94.
4. Substituted vide Circular No.16/98 dated 27.8.98 for - Judges of Industrial-cum-Labour Courts/M.A.C.T.
Courts/Family Courts/Special Judges for anticurruption cases' .
5. Deleted existing entry - 'Addl. Colonisation Commissioner (Rehabilitiation Bikaner)' vide Cir.No.8/98 dated 28.4.1998.
6. Substituted vide Cir. No.16/98 dated 9.10.98 for - 'Principal Government Ayurvedic College, Jaipur/Udaipur'.
7. Deleted - 'Addl.Collector & Secretary, Mandi Development Commitee Bikanerr/Hanumangarh/Jaisalmer' vide Circular No.15/2001 dated
19.6.2001.
8.Substituted vide Circular No.15/2007 dated 7.7.2007 for - Dy.Secretary appointment 'A-1' Department Government Secretariat, Jaipur in
respect of Financial powers under GF&AR.
9. Deleted vide Cir. No.36/2012 dated 13.12.2012 for - Director of Vigilance, Forest Department, Rajasthan, Jaipur.

215
241. Director, Arbi & Pharshi Research Institute, Tonk.
242. Director, State Institute of Educational Research and Training, Udaipur.
243. Addl. Area Development Commissioner, Chambal Command Area Development, Kota.
1
[Note :- The Officer will exercise these powers under the over all control of the Commissioner, CAD, Kota
and also as per administrative instructions as may be issued by him from time to time.]

244. Deputy Secretary, Tribal Area Development Department, Jaipur.

245. Addl. Development Commissioner, Chambal Project, Kota.
246. Registrar, Board of Revenue, Rajasthan, Ajmer.
247. Superintendent, Sawai Man Singh Hospital, Jaipur.
248. 2[Additional Principal Chief Conservator of Forest (Development) Jaipur].
249. 3[Additional Principal Chief Conservator of Forest (Soil Conservation) Jaipur].
250. Chief Wild Life Warden, Rajasthan, Jaipur.
251. Superintendent, Shri Padampat Mother & Child Health Institute, Jaipur.
7

[252. Inspector General and Director, Police Telecommunication, Rajasthan, Jaipur.]

253. Addl. Director, Primary & Secondary Education, Rajasthan, Bikaner.

254. Addl.Director, Medical & Health Services (Projects) Jaipur.
255. Superintendent, Zanana Hospital, Jaipur.
256. Superintendent, T.B.Chest Hospital, Jaipur.
257. Superintendent, Psychiatric Centre, Jaipur.
258. Superintendent, Associated Group of Hospitals Bikaner/Jodhpur/Udaipur/Ajmer.
259. 5[deleted].
260. Principal, Rajasthan State Flying School, Jaipur.
261. 4[Deleted].
262. 6[Inspector General Police/Deputy Inspector General Police, Range Jaipur I and II/Ajmer/ Bharatpur/
Kota/ Udaipur/ Jodhpur and Bikaner.]
263. Dy.Inspector General of Police, R.A.C., Jodhpur.
264. Dy.Inspector General of Police Computer,Jaipur.
265. 8[Additional Director General of Police, C.I.D. (C.B.)Rajasthan, Jaipur.]
266. Director, Rajasthan Police Academy, Jaipur.
267. All Distt. Superintendents of Police.
268. Superintendent Police G.R.P.Ajmer.
----------------------------------------------------------------------------------------------------------------------------------------------------------1.Added vide Circular No.13/95 dated 17.4.1995.
2. Substituted vide Circular No.14/95 dated 1.5.95 and again Sub.vide Circular No.29/2004 dated 20.12.2004.
3. Substituted vide CircularNo.14/95 dated 1.5.1995 and again Sub.vide Circular No.29/2004 dated 20.12.2004 again sub.vide Cir.No.36/2012
dated 13.12.2012 for - Additional Principal Chief Conservator of Forest (Project) Jaipur
4. Deleted existing entry - 'Dy.Commissioner, Resettlement & Rehabilitation (Jaipur City) Department, Jaipur' vide Circular No. 8/98 dated
28.4.98 .
5. Deleted vide Circular No. 23/2002 dated 7.12.2002 for [Officer on Special Duty, Engineering College, Kota.]
6. Substituted vide Circular No.16/2003 dated 11.11.2003. for - All Range Deputy Inspector General of police, Jaipur/
Adjmer/Bharatpur/Kota/Udaipur/Jodhpur and Bikaner.
7. Substituted vide Circular No. 17/2011 dated 26.7.2011 for - Director, State Police Wireless, Rajasthan, Jaipur.
8. Substituted vide Circular No. 18/2012 dated 5.6.2012 for -Dy. Inspector General of Police, CID (CB) Jaipur.

216
269. 1[All R.A.C. Commandants].
270. Commandant MBC, Kherwara.
271. Commandant of Police Training School, Kishangarh, Kherwara and Jodhpur.
272. Principal RAC & AP/CP/Training Centre, Jodhpur.
Note : The officers at S.No.262 to 272 will exercise these powers under the overall control
of the Director General cum Inspector General of Police, Rajasthan, Jaipur and as per such
administrative instructions as may be issued by him time to time.
273. Addl. Director, Mobile Surgical Unit, Jaipur.
274. Addl. Director (Admn.) HCM, RIPA, Jaipur.
275. Addl. Director (A/Cs) HCM, RIPA, Jaipur.
Note : The Officers at S.No.274 & 275 will however function under the overall control of the Director, HCM,
RIPA, Jaipur.

276. Chief Technical Examiner, IGNP, Bikaner.

277. Addl. Chief Engineer (Hqr.) PHED, Jaipur.
278. Superintendent, Umaid Hospital for women and children, Jodhpur.
279. 7[Chief Conservator of Forest (River Valley Project) Kota.]
280. Addl. Commissioners, Excise Department Udaipur/Jaipur/Jodhpur 6[/Kota/Ajmer/Bikaner].
Note : The officers at S.No.280 shall exercise these powers under the overall control of the
Excise Commissioner, Rajasthan,Udaipur and as per such administrative instructions as may
be issued by him time to time.
281. 5[Registrar, Rajasthan Tax Board, Ajmer.]
282. Joint Director, Technical Education, Rajasthan, Jodhpur.
Note : The Officer at S.No.282 shall function under the over all control of the Director of
Technical Education, Jodhpur.
283. 8[Deleted].
284. Addl. Commissioner, TAD (TSP) Udaipur.
285. Addl. Commissioner T.A.D. (MADA) Udaipur.
Note : The officers at S.No.284 to 285 will exercise these powers under the overall control of the
Commissioner, TAD, Udaipur and also as per such administrative instructions as may be issued by him time
to time.

286. Judge, Special Court (Satiniwaran) Jaipur.

287. 2[Director, Engineering Staff Training Institute, Jaipur].
288. 3[Deleted].
289. 4[Deleted].
-----------------------------------------------------------------------------------------------------------------------------------------------------1. Substituted vide Circular No.15/98 dated 27.8.1998 for - 'All RAC Commandants I, II, III, IV, V,VI, VII, VIII, IX and X Battalions'.
2. Substituted vide Circular No.61/93 dated 17.12.1993 for - 'Director, Technical Training Institute, Jaipur'.
3. Deleted entry - 'Chief Accounts Officer, Mahi Project, Banswara' vide Circular No.8/98 dated 28.4.1998.
4. Deleted entry -'Chief Accounts Officer, CAD, Chambal Project, Kota' vide Cir.No.6/97 dated 24.2.1997.
5. Substituted vide Circular No. 13/2008 dated 24.7.2008 for - Registrar, Sales Tax Tribunal, Ajmer.
6. Added vide Circular No. 4/2010 dated 12/3/2010
7. Sub.vide Cir.No.36/2012 dated 13.12.2012 for - Director Projects (Soil Conservation) Forests Department, Kota.
8. Deleted vide Cir.No.36/2012 dated 13.12.2012 for - Director, Social Forestry, Rajasthan, Jaipur.

217
290. Chief Accounts Officer, CAD, IGNP, Bikaner.
5
[Note : The officer will exercise these powers under the overall control of the Commissioner, CAD,
Bikaner and also as per such administrative instructions as may be issued by him time to time.]
291. 8[Financial Advisor, P.W.D. Rajasthan, Jaipur.]
292. Chief Accounts Officer, Irrigation, Rajasthan, Jaipur.
293. Director, MLV Tribal Research & Training Institute, Udaipur.
294. Special Inspector General of Police (H & Rs)Rajasthan, Jaipur.
295. Controller, Rajasthan State Motor Garage, Jaipur.
296. 1[Chief Pilot Officer, State Aircraft, Rajasthan, Jaipur].
297. Addl. Chief Engineer, PHED (for Indira Gandhi Nahar water supply Project) Jodhpur.
298. Chief Auditor, Rajasthan Cooperative Societies, Rajasthan, Jaipur.
Note : The officer at S.No.298 has been declared as H.O.D. under Rule 63 of GF&AR Part-I but he will
continue to be under the Registrar, Co-operative Societies, Rajasthan, Jaipur .

299. 2[Chief Accounts Officer, Secondary Education, Bikaner].

300. 7[Deleted]
301. Addl. Director (Administration) State Insurance Department, Rajasthan, Jaipur.
302. Dy. Secretary to Government cum Project Director, Medical & Health Department, Government
Secretariat, Jaipur.
303. Addl. Director, Rural Development, Panchayati Raj (Elementary Education) Rajasthan, Bikaner.
304. Director Estate & Dy. Secretary to Government, GAD, Rajasthan, Jaipur.
305. Chief Pilot Officer, State Helicopter, Rajasthan, Jaipur.
306. 3[Deleted].
307. Addl. Inspector General Registration & Stamps, Ajmer.
9
[308. Additional Director General of Prisons, Rajasthan, Jaipur.]
309. 6[Addl. Director, State Insurance & Provident Fund Department, Jodhpur/Udaipur/ Ajmer/
Bikaner/Kota/Jaipur-I & Jaipur-II and Bharatpur."
310. Dy. Secretary Administrative Reforms Rajasthan Secretariat, Jaipur(for Training & Printing of books
of Rules compilation).
311. Addl. Director (Administration) Tourism Department, Rajasthan, Jaipur.
312. Superintendent, Mahila Chikitsalaya, Jaipur.
313. Additional Chief Engineer Technical Examiner and Vigilance IGNP, Bikaner.
4

[314. Chief Project Director (in the rank of Chief Engineer) Sidhmukh and Nohar Project, Hanumangarh].
------------------------------------------------------------------------------------------------------------------------------------------

1. Substituted vide Cir.No.8/98 dated 28.4.98 for - 'Chief Pilot Officer, State Air Craft, Rajasthan, Jaipur'. and again Substituted vide Circular No.
10/2007 dated 31.5.2007 for - Officer on Special Duty, Civil Aviation Department, Rajasthan, Jaipur
2. Sub. vide Cir. No.8/98 dated 28.4.98 for - 'Chief Accounts Officer, P&S Education, Rajasthan, Bikaner'.
3. Deleted existing entry - 'Dy.Secretary to Government Art and Culture (for Art School and Sangeet Sansthan)Jaipur' vide Circular No.35/94
dated 1.8.94.
4. Added vide Circular No.58/93 dated 24.11.1993 w.e.f. 9.9.1993.
5.Added vide Circular No.13/95 dated 17.4.1995.
6. Substituted vide Circular No. 24/2005 dated 11.11.2005 and again substituted vide Circular No. 23/2007 dated 16.11.2007
7. Deleted existing entry - Dy.Secretary to Government (Distt.Plan) Planning Department, Rajasthan,Jaipur" vide Circular No.10/2008 dated
30-6-2008.
8. Sub.vide Cir. No.8/2009 dated 08.05.2009 for -' Chief Accounts Officer, PWD (B&R), Jaipur..'
9. Sub.vide Cir. No.24/2012 dated 31.07.2012 for -' Inspector General of Prisons, Rajasthan,Jaipur."

218
[315. Presiding Officer, Rajasthan Non-Government-Educational Institutions, Tribunal, Jaipur].

[316. Chief Engineer, Ground Water Department, Rajasthan, Jodhpur.]

[317. Chief Engineer (Rural) P.H.E.D., Rajasthan, Jaipur.]

[318. Chief Election Officer & Secretary, State Election Commission, Rajasthan, Jaipur.]

[319. Deleted].

[320. Chief Engineer, Project Management Cell, Churu.]

[321. Project Director-cum-Deputy Secretary, Medical & Health, I.P.P. - IX.]

[322. Member Secretary, Rajasthan State Legal Service Authority, Jaipur.]

[323. Registrar, State Consumer Protection Commission, Jaipur.]

10

[324. Addl. Commissioner (Administration) Transport, Jaipur.]

11

[325. Deleted]

12

[326. Director, Inspections Department, Rajasthan, Jaipur.]

13

[327. Social Scientist-cum-Dy.Secretary to Government, Agricultural Development Project.]

14

[328. Chairman, Rajasthan Taxation Tribunal.]

15

[329. Director, Revenue Research and Training Institute, Ajmer.]

16

[330. Superintendent, M.B.S.Hospital, Kota.]

[331. Superintendent, J.K.Loan Hospital, Kota.]
18
[332. Superintendent, Zanana Hospital, Udaipur.]
19
[333. Director Project Monitoring Unit and Ex-officio Deputy Secretary to Government,
Finance Department.]
17

------------------------------------------------------------------------------------------------------------------------------------------------------------

1. Added vide Circular No. 58/93 dated 24.11.1993 w.e.f. 13.10.1993.

2. Added vide Circular No. 59/93 dated 3.12.1993.
3. Added vide Circular No. 64/94 dated 31.12.1993.
4. Added vide Circular No. 34/94 dated 25.7.1994.
5. Added vide Circular No. 39/94 dated 16.9.1994 and substituted vide Cir.No.17/95 dated 21.6.1995 and deleted entry - 'Chief
Engineer, Project for Rajasthan Legislative Assembly Project' vide Cir.No.15/2001 dated 19.6.2001.
6. Added vide Circular No. 41/94 dated 1.12.1994 and substituted vide Circular No.3/95 dated 9.1.1995 for - 'Chief Engineer,
Sahawa Project Management Cell, Churu'.
7. Added vide Circular No. 42/94 dated 5.12.1994.
8. Added vide Circular No. 46/94 dated 22.12.1994 and substituted vide CircularNo.12/2001 dated 8.5.2001 for - 'Secretary,
Rajasthan Legal Aid Board, Jaipur'.
9. Added vide Circular No. 2/95 dated 6.1.1995.
10. Added vide Circular No. 2/95 dated 6.1.1995.
11. Added vide Circular No. 23/95 dated 31.7.1995 and deleted vide Cir No.36/2012 dt. 13.12.2012 for - Chief Conservator of
Forest, Forestry Development Project, Rajasthan, Jaipur
12. Added vide Circular No. 28/95 dated 23.9.1995.
13. Added vide Circular No. 33/95 dated 9.10.1995.
14. Added vide Circular No. 42/95 dated 4.12.1995 and Circular No.2/96 dated 4.1.1996.
15. Added vide Circular No. 44/95 dated 21.12.1995.
16. Added vide Circular No. 14/96 dated 19.4.1996
17. Added vide Circular No. 14/96 dated 19.4.1996.
18. Added vide Circular No. 14/96 dated 19.4.1996.
19. Added vide Circular No. 17/96 dated 21.5.1996.

218-A
1

[334. Special Secretary DPIP and State Project Director.]

[335. Deleted].

[336. Superintendent Seth Ramvilas Bhuvalka Yakshma Arogya Sadan Bari, Udaipur.]

[337. Superintendent, Mathura Das Mathur Hospital, Jodhpur.]

[338. Director, Primary Education Bikaner.]

[339. Addl. Director, Tourism (P&D).]

[340. Drug Controller, Rajasthan, Jaipur.]

[341. Special Judge for N.D.P.S. Cases, Bhilwara/Hanumangarh/Sri-Ganganagar/Jaipur-city

/Jhalawar/Chittorgarh.]

[342. District and Session Judge, Session Courts under A.C.D. Act, Jodhpur/Udaipur/Bikaner
/Kota.]

10

[343. Judge, Special Court for Trial of Printing & Stationery Embezzlement Cases, Jaipur.]

11

[344. Principal Chief Conservator of Forest (Forest Settlement & Working Plan)
Rajasthan,Jaipur.]

12

[345. Presiding Officer Wakf Tribunal, Jaipur.]

13

[346. Director, Petroleum, Rajasthan, Jaipur.]

14

[347. Senior Electrical Inspector, Rajasthan, Jaipur.]

15

[348. Superintendent of Police, G.R.P. (N.R.), Jodhpur.]

16

[349. Project Director, RUIDP and Ex-officio Deputy Secretary to Government, Jaipur.]

17

[350. Inspector General Police (Headquarter).]

-------------------------------------------------------------------------------------------------------------------------------------------1.
Added and substituted vide Circular No.31/96 dated 1.10.1996 and 20/99 dated 16.9.1999 for - 'Director-cum-Deputy Secretary (DPIPPMU)'.
2.
Added vide Circular No.33/96 dated 21.11.1996 and deleted entry - 'ihBklhu vf/kdkjh] fof'k"B U;k;ky; iksax cka/k foLFkkfirksa ls lEcfU/kr izdj.k Jh
xaxkuxj* vide Cir. No.19/98 dt.30.11.1998.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.

Added vide Circular No.1/97 dated 9.1.1997.

Added vide Circular No.1/97 dated 9.1.1997.
Added vide Circular No.3/97 dated 20.1.1997 and substituted vide Circular No.8/98 dated 28.4.1998 for -'Officer on Special Duty
(Elementry)Primary & Secondary Education Bikaner.
Added vide Circular No.11/97 dated 29.3.1997.
Added vide Circular No.18/97 dated 9.6.1997 and substituted vide Circular No.8/98 dated 28.4.1998 for - 'Deputy Drug Controller'.
Added vide Circular No.21/97 dated 30.6.1997.
Added vide Circular No.21/97 dated 30.6.1997.
Added vide Circular No.21/97 dated 30.6.1997.
Added vide Circular No.22/97 dated 30.6.1997.
Added vide Circular No.30/97 dated 18.9.1997.
Added vide Circular No.39/97 dated 9.12.1997.
Added vide Circular No.5/98 dated 7.3.1998.
Added vide Circular No.5/98 dated 7.3.1998.
Added vide Circular No.12/98 dated 25.6.1998.
Added vide Circular No.17/98 dated 17.10.1998.

218-B
1

[351. Addl. Chief Engineer, Irrigation, Kota.]

[352. Financial Advisor/Chief Accounts Officer, Police Department, Rajasthan,Jaipur.]

[353. vk;qDr lkekftd lqj{kk] lekt dY;k.k foHkkx] jktLFkku] t;iqj A

[354. Commissioner (Investment and N.R.Is.). ]

[355. Inspector General of Police, Border, Jodhpur.]

[356. iz/kkukpk;Z] jktdh; nUr fpfdRlk egkfo|ky; ,oa fpfdRlky;] t;iqj A]

[357. Additional Principal Chief Conservator of Forest (Aravali Afforestation Project.]

[358. Deputy Inspector General of Police, C.I.D. (Intelligence), Rajasthan, Jaipur.]

[359. Director, Rajasthan State Judicial Academy.]

10

[360. Commissioner, Economic Policy and Reforms Council.]

11

[361. Project Director, Rajasthan Health System Development Project, Jaipur.]

12

[362. Chief Conservator of Forest, Jaipur.]

13

[363. Chief Conservator of Forest, Udaipur.]

14

[364. Chief Conservator of Forest (Departmental Operations) Jaipur.]

15

[365. Additional Principal Chief Conservator of Forest (Administration) Jaipur.]

16

[366. Financial Advisor, Forest Department, Jaipur.]

17

[367. Rajasthan State Cooperative Election Authority, Jaipur.]

18

[368. Superintendent, Zanana Hospital, Bikaner.]

-----------------------------------------------------------------------------------------------------------1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.

Added vide Circular No. 19/98 dated 30.11.1998.

Added vide Circular No. 16/99 dated 20.5.1999.
Added vide Circular No. 18/99 dated 9.7.1999.
Added vide Circular No. 9/2000 dated 25.3.2000.
Added vide Circular No. 11/2002 dated 9.7.2002.
Added vide Circular No. 17/2002 dated 5.10.2002.
Added vide Circular No. 19/2002 dated 25.10.2002.
Added vide Circular No. 24/2002 dated 9.12.2002.
Added vide Circular No. 7/2004 dated 24.3.2004 and Sub.vide Cir. No.12/2004 dt.21.5.2004 again substituted
vide Circular No. 22/2007 dated 5.11.2007 for - "Director, School of Judicial Administration and Rajasthan Judicial Academy."
Added vide Circular No.18/2004 dated 23.6.2004 and Substituted vide Circular No.4/2006 dt. 29.4.2006.
Added vide Circular No.20/2004 dated 21.9.2004.
Added vide Circular No.29/2004 dated 20.12.2004.
Added vide Circular No.29/2004 dated 20.12.2004.
Added vide Circular No.29/2004 dated 20.12.2004.
Added vide Circular No.29/2004 dated 20.12.2004.
Added vide Circular No.29/2004 dated 20.12.2004.
Added vide Circular No.7/2005 dated 29.3.2005.
Added vide Circular No.13/2005 dated 30.5.2005.

218-C
1

[369. Director Enforcement, Excise Department Rajasthan Jaipur.]

[370. Chief Engineer, Quality Control Irrigation (R.W.S.R.P.)Department Rajasthan, Jaipur.]
3
[371. Chief Engineer, Narmada Canal Project, Sanchor.]
4
[372. Additional Chief Engineer, State Water Resources Planning Department, Jaipur (SWRPD).]
5
[373. Commissioner/Director Mid Day Meal, Rajasthan, Jaipur.]
6
[374. Secretary, Rajasthan State Human Rights Commission, Jaipur.]
7
[375. Director, Technical Education (Training) Rajasthan, Jodhpur.]
8
[376. Director of Women Empowerment Rajasthan, Jaipur.]
9
[377. Director of Integrated Child Development Services (ICDS) Rajasthan, Jaipur.]
10
[378. Chief Executive Officer, Bio Fuel Authority Rajasthan, Jaipur.]
11
[379. Commissioner/Director, Employment Guarantee Schemes (EGS) Rajasthan, Jaipur.]
12
[380. Commandant, Hadi Rani Mahila Battalion (IR).]
13
[381. Financial Advisor, Medical & Health Department, Rajasthan, Jaipur.]
14
[382. Chief Engineer, SWRPD, Rajasthan, Jaipur.]
15
[383. Project Director, Mitigating Poverty in Western Rajasthan (MPOWER).]
16
[384. Chief Engineer (NH) P.W.D. Rajasthan, Jaipur.]
16
[385. Chief Engineer (PMGSY) P.W.D. Rajasthan, Jaipur.]
16
[386. Chief Engineer (Special Scheme) P.W.D. Rajasthan, Jaipur.]
17
[387. Addl.Director General of Police, Anti-Terrorist Squad and Special Operation Group
(ADG-ATS&SOG).]
18
[388. Director-cum-Deputy Secretary, Environment.]
19
[389. Director General, State Revenue Intelligence.]
20
[390. Director, Social Audit, Rajasthan, Jaipur.]
21
[391. Director, Planning (Man Power)]
22
[392. Director, Minority Affairs.]
23
[393. Chief Engineer (Special Project) PHED, Jaipur.]
24
[394. Chief Architect, PWD, Jaipur.]
25
[395. Superintendent, Government Hospital, Gangauri Bazar, Jaipur.]
25
[395. Superintendent, Government Hospital, Gangauri Bazar, Jaipur.]
26
[396. Director, Homeopathic Chikitsa Department, Rajasthan, Jaipur.]
27
[397. Director, Unani Chikitsa Department, Jaipur.]
28
[398. Dy.Inspector General, Jail, Jaipur.]
28
[399. Dy.Inspector General, Jail, Jodhpur.]
28
[400. Dy.Inspector General, Jail, Udaipur.]
29
[401. Secretary, Rajasthan State Commission for Protection of Child Rights.]
30
[402. Principal Secretary to Government and Commissioner, Medical Education, Rajasthan,Jaipur.]
31
[403. Registrar, Tax Settlement Board, Jaipur.]
2

32

[404. funs'kd ,oa fof'k"V 'kklu lfpo] fo'ks"k ;ksX;tu]

33

[405. Director, Civil Aviation Department.]

34
[406. Additional Chief Engineer (H.Q.) Water Resources Rajasthan, Jaipur.]
34
[407. Additional Chief Engineer (Inter State) Water Resources Rajasthan, Jaipur.]
35
[408. Financial Advisor, Department of Prisons, Rajasthan, Jaipur.]
36
[409. Director, Monitoring, Programme Implementation, Rajasthan, Jaipur.]
1. Added vide Circular No.16/2005 dated 2.8.2005.
3.Added vide Circular No.9/2006 dated 29.7.2006.
5. Added vide Circular No.21/2006 dated 27.10.2006.
7. Added vide Circular No.11/2007 dated 7.6.2007.
9. Added vide Circular No.18/2007 dated 13.7.2007.
11. Added vide Circular No.12/2008 dated 9.7.2008.
13. Added vide Circular No. 19/2008 dated 23.12.2008.
15. Added vide Circular No. 6/2009 dated 12.3.2009.
17. Added vide Circular No. 10/2009 dated 29.5.2009.
19. Added vide Circular No. 2/2010 dated 10.03.2010.
21. Added vide Circular No. 8/2010 dated 28.4.2010
23. Added vide Circular No. 10/2010 dated 19.5.2010
25. Added vide Circular No. 17/2010 dated 19.7.2010
27. Added vide Circular No. 05/2011 dated 09.3.2011
29. Added vide Circular No. 23/2011 dated 27.12.2011
31. Added vide Circular No. 3/2012 dated 15.2.2012
33. Added vide Circular No. 17/2012 dated 22.5.2012
35. Added vide Circular No. 24/2012 dated 31.7.2012

2.Added vide Circular No.18/2005 dated 2.9.2005.

4. Added vide Circular No.20/2006 dated 10.10.2006.
6. Added vide Circular No.4/2007 dated 31.1.2007.
8. Added vide Circular No.18/2007 dated 13.7.2007.
10. Added vide Circular No.19/2007 dated 17.9.2007.
12. Added vide Circular No. 17/2008 dated 19.11.2008.
14. Added vide Circular No. 1/2009 dated 1.1.2009.
16. Added vide Circular No. 8/2009 dated 5.5.2009.
18. Added vide Circular No. 22/2009 dated 20.11.2009.
20. Added vide Circular No. 6/2010 dated 1.04.2010.
22. Added vide Circular No. 9/2010 dated 7.5.2010
24. Added vide Circular No. 12/2010 dated 28.5.2010
26. Added vide Circular No. 03/2011 dated 07.2.2011
28. Added vide Circular No. 16/2011 dated 21.7.2011
30. Added vide Circular No. 1/2012 dated 18.1.2012
32. Added vide Circular No. 6/2012 dated 27.3.2012
34. Added vide Circular No. 20/2012 dated 4.7.2012
36. Added vide Circular No. 25/2012 dated 21.8.2012

218-D
1

[410. Principal Chief Conservator of Forest (Training Research Education & Extension) Jaipur.
[11. Chief Conservator of Forest, Bharatpur, Ajmer.
3
[12. Chief Conservator of Forest (Wild Life) Jodhpur, Bharatpur, Kota, Udaipur.
4
[413. Chief Conservator of Forest (Silviculutre) Jaipur.
5
[414. Chief Conservator of Forest (Training) Jaipur.
6
[415. Chief Conservator of Forest (Information Technlogy) Jaipur.
7
[416. Chief Conservator of Forest, Flood Prone River Project, Jaipur."
2

..................................................................................................................................................................................................................
1. Added vide Circular No.36/2012 dated 13.12.2012.
2. Added vide Circular No.36/2012 dated 13.12.2012.
3. Added vide Circular No.36/2012 dated 13.12.2012.
4. Added vide Circular No.36/2012 dated 13.12.2012.
5. Added vide Circular No.36/2012 dated 13.12.2012.
6. Added vide Circular No.36/2012 dated 13.12.2012.
7. Added vide Circular No.36/2012 dated 13.12.2012.

219
APPENDIX-9
BOND FOR GRANT-IN AID
[Refer Rule 280(5)(i) ]
A bond has been executed this -------- day of ----------- -- between (hereinafter called "the
grantee" which expression shall, where the context so admits, be deemed to include his heirs,
successors, executors and administration) of the ONE PART and the Governor of the state of
Rajasthan (hereinafter called "the Governor" which expression shall where the context so admits
be deemed to include his successors in office and assigns ) of the OTHER PART.
Whereas the State Government has decided to grant Rs ------------------(Rupees-----------------only) as Grant-in-aid to the (Grantee)------------whose proper receipt has been obtained .
And where the (Grantee)--------shall furnish two sureties to the State Government of the reliable
person.
And now the (Grantee) ---------------and sureties will abide the conditions of grant strictly as
specified in the sanction No.------- dated -----------as under:1.
The grant shall be utilised for the purpose for which it has been granted;
2.
The target dates specified therein shall be complied with;
3.
The unspent amount shall be refunded after completion of the work for which grant has
been granted within a period of ---------- or unspent balance shall be adjusted at the time of
granting next grant for the job; if any;
Further whereas the (Grantee) ------------ and sureties individually and jointly will be liable to
refund to the State Government, the entire amount o the grant with interest thereon as prescribed
or the sum of Rs.------And whereas any dispute arising out of this bond and all questions relating to the interpretation
of this bond shall be decided by the State Government and the decision of the State Government
shall be final.
In witness where of the parties here to have set their hands on the -------- day of -------200Signature of the Grantee
Signature for and on behalf of the Governor
Date
Witness I
Witness II
Signature of the Sureties

1.(Name with full address)- Witness I

2.(Name with full address)- Witness II

Designation
Date
Witness I
Witness II

220

APPENDIX 10
BOND FOR GRANT OF LOANS AND ADVANCE
[ (See Rule 297 (1)(V) ]
A bond has been executed this ----------- day of -------- between -------(hereinafter called "the
BORROWER" which expression shall, where the context so admits, be deemed to include his heirs,
successors, executors and Administrators) of the ONE PART and the Governor of the State of Rajasthan
(hereinafter called "the Government" which expression shall, where the context so admits be deemed to
include his successors in the office and assigns) of the OTHER PART.
Whereas the State Government has granted Rs. ------------------- as loans advances to the (Borrower)----------------------- whose proper receipt has been; obtained.
And whereas the (Borrower)---------------------- shall abide by the conditions of grant of loans and
advances and the same shall be utilised for the purpose for which it has been granted i.e.----------- (name
of the work) for which a utilisation certificate shall be furnished.
And whereas the aforesaid loan and advance shall bear the interest at the rate of ----- % per annum.
And whereas the repayment of loans and advances and interest thereon shall be made by the (Borrower) -------- in installments on half yearly basis and due date for payment has been prescribed as under. First
installment shall be payable on ------------------.

Principal loans and Advances

1.
2.
3.
4.

Interest
1.
2.
3.
4.
And whereas on failure of the (Borrower)---------to repay the loans and advances in the manner
stated above a penal interest at the rate of --- % per annnum shall be liable to pay to the State Government
from the date from which the same was due and till the date it has been paid and also the State
Government shall be free to recover overdue amount of principal along-with the amount of principal
along-with the amount of penal interest under LR/PDR Act.
And whereas any dispute arising out of this bond and all questions relating to the interpretation of
this bond shall be decided by the State Government and the decision of the State Government shall be
final.
In witness whereof the parties here to have set their hands on the ----------- day of ------200-.
Signature of Borrower
Date
Witness No. I
Witness No. II

Signature for and on behalf of the Governor

Designation
Date
Witness No. I
Witness No. II

221
APPENDIX 11
[Refer Rule 285 (1)]
GOVERNMENT OF RAJASTHAN
OFFICE OF THE ZILA PARISHAD/PANCHAYAT SAMITI ---------------

UTILISATION CERTIFICATE FOR --------------BUDGET HEAD ----------------------------------------------------------------

1.Certified that out of Rs.--------- of grant-inPARTICULARS OF ORSERS / SANCTIONS aid sanctioned for the year-------under budger
NUMBERS AND DATES OF RURAL head -------- in favour of Zila Parishad /
DEVELOPMENT AND PANCHAYATI RAJ Panchayat Samiti -----------vide order number
given in the margin and Rs. -------- on
DEPATMENTS/FINANCE DEPATMENT
account of unspent balance of the previous
RURAL
AMOUNT OF
year, a sum of Rs. ---------- has been utilised
DEVELOPMENT
GRAN -IN-AID
for the purpose for which it was granted and
AND PANCHAYATI
SANCTIOONED
RAJ DEPRTMENT;S
BY THE FINANCE that the conditions on which it was
sanctioned has veen duly fulfilled ans that
DEPARTMENT
the balance of Rs.------ of unspent grant shall
ORDERS NO.
ALONG WITH
be utilised for the same purpose in the next
REFERENCE OF
DATE
THEIR SANCTION year --------- or as per the
directions/instructions of the department the
amount of unutilised grant upto 30th
June,200- ----has been surrendered/deposited into the treasury vide treasury vide treasury challan No. -----dated----- for Rs. ----------- under budget head --------------------------------------------------------

Signature of the Development officer

2. Certified that I have satisfied myself that the conditions on which the grant-in-aid was
sanctioned have been duly fulfilled and the utilisation of grant has been done for the purpose for
which it was granted.
Signature of the Countersigning Authority.

222
APPENDIX-12
Register of Grant-in-aid
[Refer Rule 287 (c)]
Sanctioning Authority-------------------S.No.

Name
of
Grantee

Total annual
grant
payable

1.

2.

3.

4.

Bill No.
& Date

Amount

Dated initials of
the sanctioning
authority

Date on which
utilisation
certificate is
received

8.
Amount
of
unspent
grant
15.

9.

Col.8 & 9
attested by a
gazetted
officer in
Col.7
10.

11.

12.

No.of
instalments

Sanction
No. & Amount
date

Purpose for
which grant
sanctioned
6.
Details as per
utilisation
certificate

13.

Col.1 to 6 attested by
a Gazetted Officer
authorised by
sanctioning authority
7.
Unspent amount
deposited or adjusted

14.