झारखÖड गजट

असाधारण अंक

झारखÖड सरकार ɮवारा Ĥकाͧशत

1 पौष, 1947 (श०)

संÉ या – 575 राँची, सोमवार, 22 Ǒदसàबर, 2025 (ई०)

िवȅ िवभाग

-------

अिधसूचना

17 Ǒदसàबर, 2025

अ०सं०:िवȅ-03/िविवध-37/2023--योजना सह िवȅ िवभाग, झारखǷ, राँची की अिधसूचना

संƥा 1016, िदनांक 31.03.2016 Ȫारा "झारखǷ कोषागार संिहता, 2016" का गठन िकया गया है,

जो 01 अŮैल, 2016 से Ůभावी है । झारखǷ कोषागार संिहता के Ůभावी होने के उपरांत िवȅीय Ůशासन

एवं कोषागार कायŊ Ůणाली मŐ तकनीकी Ůगित तथा िडिजटलीकरण के Ɨेũ मŐ Šई Ůगित को ̊िʼगत रखते Šए

संिहता के Ůावधानों मŐ आवʴक संशोधन िकए जाने की आवʴकता है ।

2. वतŊमान मŐ Ůभावी झारखǷ कोषागार संिहता, 2016 मŐ e-Voucher एवं e-Cheque

जैसी आधुिनक िडिजटल भुगतान Ůणािलयों से संबंिधत कोई Ůावधान नहीं है । वतŊमान मŐ राǛ की कोषागार

Ůणाली को पूणŊतः िडिजटाइǕ िवȅीय ʩव̾था के अनुŝप बनाने के उȞेʴ से झारखǷ कोषागार संिहता,

2016 मŐ संशोधन/ पįरमाजŊन अपįरहायŊ है । झारखǷ कोषागार संिहता, 2016 के िविभɄ िनयमों मŐ

िनिहत Ůावधानों को वतŊमान तकनीकी ढाँचे के अनुŝपअȨतन करने तथा राǛ की समˑ भुगतान, लेखा

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

Annexure –A

झारखंड कोषागार संिहता,2016 के िनयमों मŐ संशोधन/पįरमाजŊन

Sl. No.

Existing Treasury Code

Revised / Amended Provisions

JTC Rule -12:

The Planning and Finance Department

(Finance

Division)

shall

have

Directorate of Treasury and Accounts

for

effective

management

the

functioning of Treasuries. Director of

Treasuries

and

Accounts

(DTA),

Jharkhand, an officer in the rank of

Secretary to the Government, shall be

the Head of Department in respect of

Treasuries.

JTC Rule -12:

The Finance Department shall have a

Directorate

Treasury

and

Institutional

Finance

for

effective

management of the functioning of

Treasuries. Director of Treasury and

Institutional Finance, Jharkhand shall be

the Head of Department in respect of

Treasuries.

JTC Rule -13 (m):

Give clarification on these rules, the

Pension Rules, the Jharkhand Services

(Death-cum Retirement Benefit) Rules

etc. in consultation with the Finance

Department as and when required:

JTC Rule -13 (m):

To be deleted.

JTC Rule -14(b):

Officers of the Indian Administrative

Service,

Jharkhand

Administrative

Service, Jharkhand Finance Service and

Jharkhand Accounts Service, who have

been in service for less than two years,

should not ordinarily be placed in

charge of a Treasury.

JTC Rule -14(b):

Officers of the Indian Administrative

Service,

Jharkhand

Administrative

Service, Jharkhand Finance Service and

Jharkhand

Finance

(Audit

and

Accounts) Service, who have been in

service for less than two years, should

not ordinarily be placed in charge of a

Treasury.

JTC Rule -30

Vouchers/ paid cheques/images of paid

cheques (in CTS) / paid Electronic Payment

advices, challans and schedules relating

to the List of Payments and Cash

Account

shall

numbered

consecutively in a separate monthly

series and kept under lock and key in

the order of payments till they are

dispatched.

Before

dispatch,

the

Treasury Officer shall, by inspection

satisfy

himself

that

the

required

vouchers are all attached.

He may periodically during the month

see that all vouchers are present and in

proper order.

JTC Rule - 30(a)

“All vouchers, paid cheques, images of

paid cheques (in CTS), paid Electronic

Payment

Advices,

challans

and

schedules pertaining to the List of

Payments shall be preserved in a fully

digitized form. The Treasury Officer

shall generate an e-Account on the

basis of these records and submit

online the same to the Office of the

Accountant General.”

Vouchers/paid

cheques/images

paid

cheques (in CTS) / paid Electronic Payment

advices, challans and schedules relating

to the List of Payments and Cash

Account

shall

numbered

consecutively in a separate monthly

series and kept in the order of payments.

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

The Treasury Officer shall, by inspection

satisfy

himself

that

the

required

vouchers are all attached.

He may periodically during the month

see that all vouchers are present and in

proper order.

JTC Rule 92 :

Save as expressly provided by these

rules, no person is authorised to draw

on a treasury by means of cheques

without a special order of the Finance

Department and before he has been

authorized by the Accountant General.

JTC Rule 92:

Save as expressly provided by these

rules, no person is authorised to draw on

a treasury by means ofcheque/digital

chequeswithout a special order of the

Finance Department and before he has

been authorized by the Accountant

General.

Note :- Till the provision of digital

cheque is fully implemented, the existing

system will remain in force in Hybrid

Mode.

JTC – 93:

Stocks of cheque books required for

supply to the drawing officers under

Rule 94 below shall be kept by the

Treasury

Officer,

supplies

being

obtained

periodically

from

the

Accountant General. Cheque books

shall on receipt be examined carefully

and the number of cheque leaves in

each book counted, a certificate of

count being recorded by the Treasury

Officer on a fly-leaf. They shall be

examined

again

when

issued

drawing officers, care being taken to

ensure that they are acknowledged by

the latter promptly

JTC -93:

Stocks of cheque booksrequired for

supply to the drawing officers under

Rule 94 below shall be kept by the

Treasury

Officer,

supplies

being

obtained

periodically

from

the

Accountant General. Physical Cheque

books shall on receipt be examined

carefully and the number of cheque

leaves in each book counted, a certificate

of count being recorded by the Treasury

Officer on a fly-leaf. They shall be

examined again when issued to drawing

officers, care being taken to ensure that

they are acknowledged by the latter

promptly.

For supply of e-cheques DDO shall

make online request to the treasury and

treasury shall forward the request

online to Accountant General Office.

The Accountant General shall issue the

electronic cheque on request from the

treasury

officer

for

concerned

DDO.Then

Treasury

Officer

shall

forward the issued cheques to DDO.

JTC Rule:- 93

iii. If the amount of the fees or the

shares is known only approximately

beforehand, all the fees should, in the

first instance, be paid into the Treasury

to the credit of the Government by the

body or person paying the fees. The

recoveries should be credited to the

deposit head ‘Deposits of fees received

by Government servants for work done

for private bodies’] pending final

JTC Rule :- 93

iii. If the amount of the fees or the shares

known

only

approximately

beforehand, all the fees should, in the

first instance, be paid into the Treasury

to the credit of the Government by the

body or person paying the fees. The

recoveries should be credited to the

deposit head ‘Deposits of fees received

by Government servants for work done

for

private

bodies’]

pending

final

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

settlement, when the share due to the

Government should be credited as a

miscellaneous receipt of the department

to which the Government servant

belongs, and the rest should remain

under

the

deposit

head

pending

disbursement

the

Government

servant concerned on a regular bill to

be drawn in JTC Form 41.

settlement, when the share due to the

Government should be credited as a

miscellaneous receipt of the department

which

the

Government

servant

belongs, and the rest should remain

under

the

deposit

head

pending

disbursement to the Government servant

concerned on a regular bill to be drawn

in JTC Form 41/ JTC Form 41(a).

JTC -94:

Subject as hereinafter provided

in this rule, cheques shall be

drawn on forms in cheque book

supplied by the Treasury to the

disbursing officers concerned.

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 and never

more than one cheque book on a

single requisition. The requisition

must be signed by the officer

authorised

draw

the

Treasury.

Cheque books obtained from a

particular Treasury shall not be

drawn on other treasuries.

The drawing officer shall notify

to the Treasury upon which he

draws, the number of each cheque

book which he brings into use

from time to time and the number

of cheque leaves it contains.

Cheque books shall on receipt

be carefully examined by the

drawing officer, who should count

the number of cheque leaves

contained in each and record a

certificate of count on the fly-leaf.

JTC -94:

Subject as hereinafter provided in

this rule, cheques shall be drawn on

forms in cheque book supplied/e-

cheque

book

issued

the

Treasury to the disbursing officers

concerned.

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 and never more than one

cheque book on a single requisition.

The requisition must be signed by

the officer authorised to draw on

the Treasury.

In case of e-cheque book, online

requisition shall be generated. The

requisition must be digitally signed by

the DDO.

Cheque books/ e-cheque books

obtained from a particular Treasury

shall not be drawn on other

treasuries.

The drawing officer shall notify

to the Treasury upon which he

draws, the number of each cheque

book which he brings into use from

time to time and the number of

cheque leaves it contains.

In case of e-cheques, such

notification will be issued by the

system.

The

treasury

shall

maintain the DDO Wise inventory

of cheque/e-cheque books and

cheque/ e-cheque pages through

online system.

Physical Cheque books shall on

receipt be carefully examined by the

drawing officer, who should count

the

number

cheque

leaves

contained in each and record a

certificate of count on the fly-leaf.

For e-cheque books, such

exercise shall be done by online

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

Each cheque book must be kept

under lock and key in the personal

custody of the drawing officer

who, when relieved, shall take a

receipt for the exact number of

cheque leaves handed over to the

relieving officer.

The loss of a cheque book or

blank cheque shall be notified

promptly to the Treasury Officer

with whom the disbursing officer

concerned has a drawing account.

All cheques shall be signed in

ink.

All corrections and alterations

in a cheque shall be attested by the

drawing

officer/deposit

administrator by his full and

dated signature.

All cheques shall have written

across them in words, “Under

rupees

(amount)

only”,

mentioning in the blank a sum of

rupee one in excess of the amount

drawn in the cheque. The amount

shall be written in the manner

prescribed for bills in the Rules

above and no abbreviations are

permissible.

Cheques drawn in favour of

Government

servants

and

departments

settlement

Government dues shall be crossed

"A/c payee only, not negotiable".

In the absence of a specific

request to the contrary from the

payee, cheques drawn in favour

of corporate bodies, firms or

system.

Each cheque book must be kept

under lock and key in the personal

custody of the drawing officer who,

when relieved, shall take a receipt

for the exact number of cheque

leaves handed over to the relieving

officer.

E-cheque book shall remain

under the login credentials of

drawing officer.

The loss of a physical cheque

book or blank cheque shall be

notified promptly to the Treasury

Officer with whom the disbursing

officer concerned has a drawing

account. For e-cheque books, such

exercise shall be done by online

system such that no loss of e-

cheque books or blank pages

should occur.

All cheques shall be signed in

ink. All e-cheques will be signed

via e-sign/DSC.

All corrections and alterations in

a cheque shall be attested by the

drawing

officer/

deposit

administrator by his full and dated

signature. No correction/alteration

shall be permitted in e-cheque.

All

cheques/e-cheques

shall

have written across them in words,

“Under rupees (amount) only”,

mentioning in the blank a sum of

rupee one in excess of the amount

drawn in the cheque. The amount

shall be written in the manner

prescribed for bills in the Rules

above and no abbreviations are

permissible.

Cheques/e-cheques

drawn

favour of Government servants and

departments

settlement

Government dues shall be crossed

"A/c payee only, not negotiable".

In the absence of a specific

request to the contrary from the

payee, cheques/e-chequesdrawn in

favour of corporate bodies, firms or

private

persons

shall

also

crossed. Subject to any instructions

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

private persons shall also be

crossed.

Subject

any

instructions received from the

payee, a cheque shall be crossed

“__&Co.”, with the addition of the

words "Not negotiable" between

the crossing. Where the payee is

believed

have

banking

account, further precautions shall

be adopted where possible by

crossing

the

cheque

specially

(instead of the general crossing

"__& Co.") by quoting the name of

the Bank through which the payee

will receive payment and by

adding the words "A/c payee

only, not negotiable".

This rule shall apply to all cases

where the use of crossed cheques is

prescribed.

received from the payee, a cheque

shall be crossed “__&Co.",with the

addition

the

words

"Not

negotiable" between the crossing.

Where the payee is believed to have

banking

account,

further

precautions shall be adopted where

possible

crossing

the

cheque/digital

cheque

specially

(instead of the general crossing

"__& Co.") by quoting the name of

the Bank through which the payee

will receive payment and by adding

the words "A/c payee only, not

negotiable".

This rule shall apply to all cases

where the use of crossed cheques is

prescribed.

JTC -95:

(a)Every

cheque

must

made

‘Account Payee’.

(b) When a Government servant sends

a cheque to a Treasury not for cash

payment, but for credit of its amount in

the Treasury accounts, he must before

endorsing the same, add the words

"Received payment by transfer credit

to”.

JTC -95:

(a) Every cheque/e-cheque must be

made ‘Account Payee’.

(b) When a Government servant sends a

cheque/e-cheque to a Treasury not for

cash payment through bank account,

but for credit of its amount in the

Treasury accounts, he must before

endorsing the same, add the words

"Received payment by transfer credit

to”.

10.

JTC -96:

(a) Cheques shall be payable at any

time within three months from the date

of issue.

If the currency of a cheque should

expire owing to it not being presented

at the Treasury within the period

specified above, it may be received

back by the drawer who should then

cancel it and issue a new cheque in lieu

of it.

Exceptions—Cheques drawn on local

funds remain current for three months

and may be re-validated up to twelve

months from the date of issue, after

which they are treated as cancelled.

(b) When it is necessary to cancel a

cheque,

the

cancellation

must

recorded on the counterfoil, and the

cheque, if in the drawer's possession

shall be destroyed. If the cheque is not

in the drawer's possession he must

promptly

address

the

Treasury

Officerto stop payment of the cheque,

JTC -96:

(a) Cheques/e-cheque shall be payable

at any time within three months from

the date of issue.

If the currency of a cheque/e-cheque

should expire owing to it not being

presented at the Treasury within the

period specified above, it may be

received back by the drawer who should

then cancel it and issue a new cheque/e-

cheque in lieu of it.

Exceptions—Cheques drawn on local

funds remain current for three months

and may be re-validated up to twelve

months from the date of issue, after

which they are treated as cancelled.

(b) When it is necessary to cancel a

cheque,

the

cancellation

must

recorded on the counterfoil, and the

cheque, if in the drawer's possession

shall be destroyed. If the cheque is not in

the

drawer's

possession

must

promptly address the Treasury Officer to

stop payment of the cheque, and on

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

and on ascertaining that the payment

has been

stopped, shall make the necessary entry

in his accounts.

ascertaining that the payment has been

stopped, shall make the necessary entry

in his accounts.

In case of a e-

cheque, cancellation shall be done

online and reasons shall be recorded.

11.

JTC -97:

(a) If a drawing officer be informed that

a cheque drawn by him has been lost,

he shall address the Treasury Officer

drawn on, forwarding for signature a

certificate in the following form:

"Certified that cheque (no) dated (date)

Rs. (amount) reported by (the drawing

officer) to have been drawn by him on

this Treasury in favour of (payee's

name) has not been paid, and will not

be paid if presented hereafter."

(b) If after search through the lists of

cheques paid, the Treasury Officer

finds that the cheque was not cashed,

he will sign and return the certificate

taking care to make anote of the

stoppage of the cheque in his records.

A board showing the particulars of

stopped cheques should be hung up

before the dealing assistant concerned.

If the original cheque be presented

afterwards, the Treasury Officer shall

refuse payment and return the cheque

to the person presenting it after writing

across it "Payment Stopped."

(c) The drawing officer, on receipt of

the certificate duly signed by the

Treasury Officer, shall enter in his

account the original cheque as cancelled

and may issue another.

JTC -97:

(a) If a drawing officer be informed that

a cheque drawn by him has been lost, he

shall address the Treasury Officer drawn

on, forwarding for signature a certificate

in the following form:

"Certified that cheque (no) dated (date)

Rs. (amount) reported by (the drawing

officer) to have been drawn by him on

this Treasury in favour of (payee's name)

has not been paid, and will not be paid if

presented hereafter."

The online system should ensure that

no aforementioned situation appears in

case of e-cheques.

(b) If after search through the lists of

cheques paid, the Treasury Officer finds

that the cheque was not cashed, he will

sign and return the certificate taking care

to make a note of the stoppage of the

cheque in his records.

In case of digital cheque the TO shall

cancel the e-cheque online and provide

online certificate to DDO.

A board showing the particulars of

stopped cheques should be hung up

before the dealing assistant concerned. If

the

original

cheque

presented

afterwards, the Treasury Officer shall

refuse payment and return the cheque to

the person presenting it after writing

across it "Payment Stopped."

In e-cheque system, online report in

Treasury officers log in should be

available which would assist treasury

officer in taking decision in such

situation.

(c) The drawing officer, on receipt of the

certificate duly signed by the Treasury

Officer, shall enter in his account the

original cheque as cancelled and may

issue another.

In the case of an e-cheque, the report of

cancellation shall be made available in

the Treasury Officer's login. This report

shall then be relayed to the Drawing

Officer, who will issue a new cheque

after ensuring that the details of the

cancelled cheque are properly recorded

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

and

appropriately

linked

the

reissued cheque.

12.

JTC Rule -103 :

All the bills preferred for payment shall

be presented to the Treasury invariably

through Treasury Messenger Register in

JTC Form 9 to be maintained by all

drawing

officers

along

with

authorization in JTC Form 13. All the

contingent bills shall be prepared in

duplicate. The original copy of the bills

shall carry signatures of drawing

officers in all designated places and

shall not carry any other papers. The

duplicate copy of the bill carrying the

same number shall be signed at only one

place by the drawing officer, to

distinguish it from the original bill and

shall carry all sub-vouchers

in original.

JTC Rule -103 :

Fully Digitized Environment

All the bills preferred for Payment

shall be presented online to the

Treasury. Online Acknowledgement

slip shall be generated at the time of

submission of bill .

JTC, Form.9.and.Form 13 will not be

used for this process.

13.

JTC Rule -106:

(a) Each Drawing and Disbursing

Officer

shall

maintain

details

allotment received in a register format

prescribed by JTC Form 10 and also

serially enter in this register the details

of bills/cheques presented to the

treasury against it. This may be

maintained on the computer.

(b) The amount of each bill/cheque

must be progressively deducted from

the allotment received for the financial

year,

care

being

taken

that

the

progressive total of amount drawn

from the Treasury does not exceed the

total allotment made available

in a given financial year.

allotment, amount drawn in the bill and

balance after the current bill must be

entered by the Drawing and Disbursing

Officer in each bill sent to the Treasury

(or the form attached to the cheque as

the case maybe) and these figures must

correspond to the respective entries in

the allotment register.

JTC Rule -106(a):

Fully Digitized Environment

Each Drawing and Disbursing Officer

shall maintain details of allotment

received in online system in the format

prescribed in JTC Form 10. The details

bills/cheques

presented

the

treasury against it shall be entered

serially in the above report.

14.

JTC Rule -110:

Computerized Environment

a. The DDO shall prepare the bill

electronically and shall take a hard

copy of the bill;

b. The DDO through Messenger shall

JTC Rule -110 :

Computerized Environment

d. The Accountant shall, scrutinize the

hard copy of the bill by comparing it

with digital copy and in case there are

no objections, forward the same to the

Treasury Officer; or else, the bill shall be

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

submit the hard copy of the bill at the

Treasury

counter

and

obtain

acknowledgment

number

from

Treasury;

c. The Bill Assistant shall scrutinize the

hard copy of the bill by comparing it

with the digital copy; and in case there

are no objections generate an advice

number and forward the same to

Accountant.

else,

cancel

the

acknowledgment number citing the

objection and forward the same to

accountant for his perusal

d. The Accountant shall, scrutinize the

hard copy of bill and accompanying

documents and in case there are no

objections, forward the same to the

Treasury Officer; or else, the bill shall

be rejected with comments recorded on

the hard copy as well as digitally and

forward the same to Treasury officer for

his perusal.

e. The Treasury Officer shall, scrutinize

the

hard

copy

the

bill

and

accompanying

enclosures

and,

everything is in order, forward the

same to Bank for payment; or else reject

the bill with valid comments recorded

on the hard copy as well as digitally

and return it to the accountant.

rejected with comments recorded and

shall forward the same to Treasury

officer for his perusal.

e. The Treasury Officer shall, scrutinize

the hard copy of the bill by comparing

it with digital copy and if everything

is in order, forward the same to Bank for

payment; or else reject the e-bill with

valid comments recorded and shall

return it to the accountant.

Fully digitized Environment

JTC Rule -110(i) : New addition

a. The DDO shall prepare the bill

electronically and send a digitally

signed electronic-bill to the treasury.

automatic

acknowledgment

number in the online system shall be

generated.

c. The Bill Assistant shall scrutinize the

e-bill and in case of no objections,

generate an advice number and forward

the same to Accountant. Or else, cancel

the acknowledgment number citing the

objection and forward the same to

accountant for his perusal.

d. The Accountant shall, scrutinize the

e-bill

and

case

there

are

objections, forward the same to the

Treasury Officer; or else, the bill shall

be rejected with comments recorded

and shall forward the same to Treasury

officer for his perusal.

e. The Treasury Officer shall, scrutinize

the e-bill and if everything is in order,

forward the same to Bank for payment;

or else reject the e-bill with valid

comments recorded and shall return it

to the accountant.

15.

JTC Rule - 111

The Treasury Officer shall prepare in

duplicate an Advice List containing the

details of bills passed by the Treasury

for encashment at the Bank as extracted

from the 'Register of Payment Orders

Issued' and one copy be sent to the

Bank in a closed cover after being

entered in Peon Book as an advice to

the Bank. The duplicate copy shall be

kept in the Register. The frequency of

sending advice list to the Bank in a day

shall be decided in consultation with

the Bank. The Bank shall refuse

payment of bills, cheques and other

documents

which

have

not

been

JTC Rule - 111(a): New Addition

In respect of SNA SPARSH payments, the

procedure of Centralized Payment shall be

followed by theSNA SPARSH treasury.For

this procedure, the District Treasuries/sub-

treasuries shall pass the bills and for such

passed bills the SNA SPARSH Treasury will

prepare a consolidated advice list for bank

payment. After payments of bills the

payment report shall then be shared by the

SNA SPARSH Treasury with the concerned

Treasury for their records and further

action.

Note: -A separate Standard Operating

Procedure (SOP) in this regard shall be

issued by the Finance Department.

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

included

the

Advice

List.

Instructions on preparation of Advice

List are given in Appendix 9.

16.

JTC -122:

Stocks of cheque books required for

supply to the drawing officers under

Rule 94(a) above shall be kept by the

Treasury

Officer,

supplies

being

obtained

periodically

from

the

Accountant General. Cheque books

shall on receipt be examined carefully

and the number of cheque leaves in

each book counted, a certificate of

count being recorded by the Treasury

Officer on a fly-leaf. They shall be

examined

again

when

issued

drawing officers, care being taken to

ensure that they are acknowledged by

the latter promptly.

JTC -122:

To be deleted as it is repetition of JTC-

93.

17.

JTC -123:

When a cheque is presented, special

care shall be taken to ascertain by

examination of its printed number that

it really was taken from the book

notified under Rule 94(d) above and is

in use by the drawing officer who has

signed it. The provisions of rule 94 to 96

shall be specifically borned in mind.

JTC -123:

When a cheque is presented, special care

shall

taken

ascertain

examination of its printed number that it

really was taken from the book notified

under Rule 94(d) above and is in use by

the drawing officer who has signed it.

The provisions of rule 94 to 96 shall be

specifically borne in mind.

In built system validation shall address

the above in case of e- cheques.

18.

JTC -124:

In case of a cheque lost before payment,

in respect of which a certificate of

nonpayment has been furnished by the

Treasury

Officer

the

Drawing

Officer, the precautions prescribed in

Rule 97 (b) shall be carefully observed

with a view to preventing the payment

of the cheque in question.

JTC -124:

In case of a cheque lost before payment,

in respect of which a certificate of

nonpayment has been furnished by the

Treasury Officer to the Drawing Officer,

the precautions prescribed in Rule 97 (b)

shall be carefully observed with a view

to preventing the payment of the cheque

in question.

In built system validation shall address

the above in case of e- cheques.

19.

JTC Rule -139:

Unless otherwise directed by the State

Government, the bills for monthly pay

and fixed allowances of Government

servants may be signed and presented

to the Treasury any time after twenty-

fifth of the month and shall be due for

payment on the last working day of the

month when the Bank is open.

JTC Rule -139:

Unless otherwise directed by the State

Government,

the

bills/e-billsfor

monthly pay and fixed allowances of

Government servants may be digitally

signed/ signed and presented to the

Treasury any time after twenty-fifth of

the month and shall be due for payment

on the last working day of the month

when the Bank is open.

20.

JTC Rule - 154

Bills for pay, fixed allowances and leave

salaries shall be prepared in JTC Form

17, separately for permanent and

JTC Rule - 154

Bills for pay, fixed allowances and leave

salaries shall be prepared in JTC Form

17/ JTC Form 17(a),separately for

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

temporary

establishments,

and

for

those classes of establishments for

which no establishment returns are

submitted and no service books are

maintained. The instructions printed on

the form should be carefully observed.

The

name

every

substantive

officiating or temporary incumbent

shall be shown against each post, and

against each temporary post shall be

noted the sanction thereto. The rate of

pay claimed shall always 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

clearly

against

the

name

the

Government servant concerned.

permanent

and

temporary

establishments, and for those classes of

establishments

for

which

establishment returns are submitted and

no service books are maintained. The

instructions printed on the form should

be carefully observed.

The

name

every

substantive

officiating or temporary incumbent shall

be shown against each post, and against

each temporary post shall be noted the

sanction thereto. The rate of pay claimed

shall always 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 clearly against the name

of the Government servant concerned.

21.

JTC Rule - 158

(b) Whenever an absentee statement

accompanies a bill, certificate no. 2

printed on the Pay Bill Form(JTC Form

17) should be struck out.

JTC Rule – 158

(b) Whenever an absentee statement

accompanies a bill, certificate no. 2

printed on the Pay Bill Form(JTC Form

17/ JTC Form 17(a)) should be struck

out.

22.

JTC Rule-183(a):

Fully vouched contingencies are those

contingent

charges

which

require

neither special sanction, nor counter

signature, but may be incurred by the

head of the office on his own authority

subject to the necessity of accounting

for them. These may be drawn on bills

in JTC Form 25. Bills drawn in JTC

Form 25 must be accompanied by all

sub-vouchers for more than Rs. 1000.

JTC Rule-183(a):

Fully vouched contingencies are those

contingent charges which require neither

special sanction, nor counter signature,

but may be incurred by the head of the

office on his own authority subject to the

necessity of accounting for them. These

may be drawn on bills in JTC Form

25/25A. Bills drawn in JTC Form

25/25Amust be accompanied by all sub-

vouchers for more than Rs. 1000.

23.

JTC Rule :- 261.

Save as hereinafter provided, bills for

grants-in-aid

with

object

head

46(salary),79

(non

salary)

and

(capital formation), contribution, etc,

shall be presented against the allotment

in JTC Form 41. Grants in aid,

contribution etc. sanctioned by the

Government shall not be disbursed at

the Treasury except under the authority

of the competent sanctioning authority,

who should issue the sanction order

after and only after taking utilization

certificate of pending withdrawened

amount in the year before the previous

financial year from the drawing and

disbursing officer. The sanction order

must have the name of drawing officer

and the treasury. It should also contain

JTC Rule :- 261.

Save as hereinafter provided, bills for

grants-in-aid

with

object

head

46(salary),79 (non salary) and 78 (capital

formation), contribution, etc, shall be

presented against the allotment in JTC

Form 41/JTC Form 41(a). Grants in aid,

contribution etc. sanctioned by the

Government shall not be disbursed at

the Treasury except under the authority

of the competent sanctioning authority,

who should issue the sanction order

after and only after taking utilization

certificate of pending withdrawened

amount in the year before the previous

financial year from the drawing and

disbursing officer. The sanction order

must have the name of drawing officer

and the treasury. It should also contain

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

the details of previous year’s sanctions

order and date, sanctioned amount and

received utilization certificate letter

number with amount.

Details of withdrawned amount in the

year before Previous Financial Year

should be given conspicuously in the

sanction letter as follows-

Sanction

Order

No. and

Date

Withdrawned

Amount

Received

Utilization

Certificate

The grants-in-aid bill shall be prepared

under

the

supervision

the

sanctioning authority, countersigned by

him or by the officer authorized by him

in the sanction order and drawned by a

drawing

and

disbursing

officer

authorized in this behalf, and shall be

duly receipted by the grantee along

with a certificate to the effect that

conditions for such grants-in-aid have

been fulfilled. The orders sanctioning

the payment must also be quoted in the

bill.

the details of previous year’s sanctions

order and date, sanctioned amount and

received

utilization

certificate

letter

number with amount.

Details of withdrawned amount in the

year before Previous Financial Year

should be given conspicuously in the

sanction letter as follows-

Sanction

Order

No. and

Date

Withdrawned

Amount

Amount of

Received

Utilization

Certificate

The grants-in-aid bill shall be prepared

under the supervision of the sanctioning

authority, countersigned by him or by

the officer authorized by him in the

sanction order and drawned by a

drawing

and

disbursing

officer

authorized in this behalf, and shall be

duly receipted by the grantee along with

a certificate to the effect that

conditions for such grants-in-aid have

been fulfilled. The orders sanctioning the

payment must also be quoted in the bill.

24.

JTC -281(a):

Officers

the

Public

Works

Department are authorized by the

Accountant General in accordance with

departmental

regulations

draw

funds by bills as well as by cheques in

specified treasuries. The Bills and the

Cheques shall be encashed at the Bank

only on payment orders endorsed

thereupon by the Treasury Officer.

(b)The Accountant General may issue a

Provisional cheque authority to works

division for the first two months of

every financial year so as to enable

them

continue

the

speed

expenditure in ongoing projects.

JTC -281(a):

Officers of the Public Works Department

are

authorized

the

Accountant

General

accordance

with

departmental regulations to draw funds

by bills as well as by cheques/e-cheques

in specified treasuries. The Bills/e bills

and the Cheques/e cheques shall be

encashed at the Bank only on payment

orders endorsed thereupon by the

Treasury Officer.

(b)The Accountant General shall issue a

Provisional cheque authority within 7

days of request to specific works

division for the first quarter of every

financial yearso as to enable them to

continue the speed of expenditure in

ongoing projects.

25.

JTC Rule- 295.

Funds required to meet disbursements

on account of expenditure from the

contract allowance of the Governor are

drawn on a simple receipt in JTC Form

48. Secretary to the Governor furnishes

to the Accountant General a monthly

statement

showing

details

expenditure

account

these

charges in JTC Form 49. Charges on

JTC Rule- 295.

Funds required to meet disbursements

on account of expenditure from the

contract allowance of the Governor are

drawn on a simple receipt in JTC Form

48. Secretary to the Governor furnishes

to the Accountant General a monthly

statement

showing

details

expenditure on account of these charges

in JTC Form 49. Charges on account of

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

account of the tour expenses of the

Governor are drawn by the Secretary to

the

Governor

fully

vouched

contingent bills in JTC Form 25. He also

draws the amount for meeting expenses

on entertainment of official guests

staying at Raj Bhawan every month

from

the

Treasury

presenting

contingent bills under the head' 2070-

General

Administration-Government

Hospitality Organisation- Hospitality

charges of the Governor-Charged'.

the tour expenses of the Governor are

drawn by the Secretary to the Governor

in fully vouched contingent bills in JTC

Form 25/ JTC Form 25(a). He also draws

the amount for meeting expenses on

entertainment of official guests staying

at Raj Bhawan every month from the

Treasury by presenting contingent bills

under

the

head'

2070-

General

Administration-Government Hospitality

Organisation-Hospitality charges of the

Governor-Charged'.

26.

JTC Rule 330.(a) Personal deposit

account may also be used for special

cases by the government servant where

public

interest

requires

speed

expenditure not possible through the

normal treasury procedure or there are

a large number of small beneficiaries

dispersed

interiors

such

that

direct

disbursement through the Treasury is

not practicable.

Note

Some

examples

such

situations are flood relief, elections,

Land

acquisition,

social

security

payments, compensation to farmers,

nutrition programmes etc.

(b)

such

cases,

the

finance

department will specify a date in its

authorization

letter

for

which

account is to be opened. On expiry of

such date, the treasury officer will

such

account

without

prior

permission of finance department as

well as accountant general. Balance

outstanding in the time of closure shall

be deposited in treasury-by-treasury

officer

respective

head

under

intimation

account

holder

i.e.

Administrator, Finance Department as

well as Accountant General.

mentioned purposes through annual

budget

and

sanctioned

appropriate authority will not be kept

in a bank account, but in apersonal

deposit

account

with

specified

treasury. The expenditure against the

personal deposit account will be made

by cheque on the basis of vouchers

obtained in this regard.

JTC Rule- 330 (a) Personal deposit

account may also be used for special

cases by the government servant where

public

interest

requires

speed

expenditure not possible through the

normal treasury procedure or there are a

large number of small beneficiaries

dispersed in interiors such that direct

disbursement through the Treasury is

not practicable.

Note : Some examples of such situations

are

flood

relief,

elections,

Land

acquisition, social security payments,

compensation

farmers,

nutrition

programmes etc.Except for PD account

opened for land acquisition.

JTC Rule - 330 (d): New Addition

For PDAccount of land Acquisition

(i) For Personal Deposit (PD) Accounts

of Land Acquisition Rule 330(b) and

Rule 334 will not be applicable.

(ii)

The

scheme-wise/project-wise

details of the amounts received and the

balances available in the said account

shall be maintained by the deposit

administrator.

(iii) The amount credited in the

Personal Deposit for land acquisition

may be spent up to the period of the

concerned scheme or project.

(iv) Land Acquisition Officer shall

review

the

Scheme/project-wise

balance of Personal Deposit Accounts

at the end of each financial year. Money

lying unspent after the period of the

concerned scheme or project shall be

spent only after permission of the

Finance Department, else. Any balance

unspent

should

transferred

reduction

expenditure

the

concerned service head form which the

money was withdrawn.

Unless complied with, no cheque of the

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

deposit administrator shall be enfaced

by the Treasury Officer without special

permission of Finance Department.

27.

JTC Rule -331:

Money tendered as personal deposit

may be received at the Treasury from

the administrators of the deposits

accounts without specification of the

details of the items. In case such money

is received as transfer credit for a work

or service of interdepartmental nature,

JTC Form 45 would be used in

accordance

with

the

procedure

prescribed in Rule 277 above.

JTC Rule : 331(a)

Money tendered as personal deposit

may be received at the Treasury from the

administrators of the deposit’s accounts

without specification of the details of the

items. In case such money is received as

transfer credit for a work or service of

interdepartmental nature, JTC Form 45

would be used in accordance with the

procedure prescribed in Rule 277 above.

New addition “Inter Treasury Book

Transfer can be made online in Personal

Deposit Accounts provided that such

transfer

carried

out

with

classification of appropriate Head of

Account, purpose of the transfer, name of

P.L. Account in respect of both the Payee

and the Recipient.”JTC Form 45 and JTC

form 4 would be used in accordance

with the procedure prescribed in Rule

277 above.

28.

JTC -332:

Unless in any case the Government

otherwise directs, withdrawals will be

allowed only on cheques signed by the

responsible government servant, as the

case may be, administrator of the

deposit account concerned for specific

purpose as in advance or as to be final

payment. Money withdrawn from the

account shall not be kept in cash or in

bank account. Payments in the Treasury

accounts would thus be supported by

the original paid cheques. Withdrawals

shall on no account be allowed to

exceed the balance at credit in the

deposit

account

the

deposit

administrator.

JTC -332:

Unless in any case the Government

otherwise directs, withdrawals will be

allowed only on cheques/ e-cheques

signed/digitally

signed

the

responsible government servant, as the

case may be, administrator of the deposit

account concerned for specific purpose

as in advance or as to be final payment.

Money withdrawn from the account

shall not be kept in cash or in bank

account. Payments in the Treasury

accounts would thus be supported by

the original paid cheques. Withdrawals

shall on no account be allowed to exceed

the balance at credit in the deposit

account by the deposit administrator.

29.

JTC Rule -334:

The deposit administrator shall review

all Personal Deposit Accounts at the

end of each financial year. Money lying

unspent

after

two

consecutive

financial years should not be spent any

further

and

balance

should

transferred as reduction of expenditure

to the concerned service head from

which the money was withdrawn.

Unless complied with, no cheque of the

deposit administrator shall be enfaced

JTC Rule -334:

The deposit administrator shall review

all Personal Deposit Accounts at the end

of each financial year. Any balance

unspent after 24 months from the date

of deposit should not be spent any

further

and

balance

should

transferred as reduction of expenditure

to the concerned service head from

which the money was withdrawn.

Unless complied with, no cheque of the

deposit administrator shall be enfaced

झारखÖडगजट(असाधारण) सोमवार, 22 Ǒदसàबर, 2025

by the Treasury Officer without special

permission of the Finance Department.

Note: The expression ‘two consecutive

financial years’ includes the financial

year

which

the

money

was

withdrawn.

by the Treasury Officer without special

permission of the Finance Department.

30.

JTC Rule- 337.

The following procedure should be

adopted for collection and distribution

fees

received

Government

servants for work done by them for

private bodies:

ii. If the exact amount of the fees and

the distribution of shares between the

Government

and

the

Government

servant is known, then the share due to

Government should be credited as

revenue of the department concerned

e.g. in the case of medical institutions

under the head [‘Public Health—

Collection of payments for services

rendered']. The rest should go to a

deposit head, viz. [‘Deposits of fees

received by Government servant for

work done for private bodies’] under

'Civil Deposits' pending disbursement

to the Government servant concerned

on a regular bill to be drawn in JTC

Form 41,

JTC Rule- 337.

The following procedure should be

adopted for collection and distribution

of fees received by Government servants

for work done by them for private

bodies:

ii. If the exact amount of the fees and the

distribution of shares between the

Government

and

the

Government

servant is known, then the share due to

Government should be credited as

revenue of the department concerned

e.g. in the case of medical institutions

under

the

head

[‘Public

Health—

Collection of payments for services

rendered']. The rest should go to a

deposit head, viz. [‘Deposits of fees

received by Government servant for

work done for private bodies’] under

'Civil Deposits' pending disbursement to

the Government servant concerned on a

regular bill to be drawn in JTC Form

41/JTC Form 41(a).

---------

अधी¢क

अधी¢क, झारखÖड

झारखÖड राजकȧय मुġणालय

राजकȧय मुġणालय, राँची ɮवारा Ĥकाͧशत एवं मुǑġत

राँची ɮवारा Ĥकाͧशत एवं मुǑġत,

झारखÖड गजट

झारखÖड गजट (असाधारण

असाधारण)

) 575 – 50