The B

PUBLI

(NO.PATNA 565) PATNA

No. M.4-2/2006-9262-F—

Constitution of India, the Governor

Bihar Treasury Code, 1937.

1. Short Title and Comme

2011"

(ii) It shall extend to the w

(iii) It shall come into forc

2. In these rules, unless the

(a)

‘Accountant Gener

General of India w

performs such other

(b)

‘Appendix’ means

(c)

‘Bank’ means the R

India and includes

acting as the agent o

(d)

'Bill' is statement of

claim either in gros

simple receipt or ad

Bihar Gazett

XTRA ORDINARY

SHED BY AUTHORITY

9 ASHWIN, 1933 (S)

A, SATURDAY, 1ST OCTOBER 2011

FINANCE DEPARTMENT

———

NOTIFICATION

The 1st October 2011

—In exercise of the power conferred under Artic

r of Bihar is pleased to make Bihar Treasury Code

Section 1

encement.—(i) These Rules may be called the "Bih

whole of the State of Bihar.

ce with immediate effect.

Section 2 -Definitions

ere is anything repugnant in the subject or context:

ral’ means the head of office subordinate to Compt

who audits or compiles the accounts of the State

r functions as are assigned to him by the State Gover

an appendix annexed to these rules;

Reserve Bank of India, any branch or agency of the

any branch of the State Bank of India or any othe

of the Reserve Bank of India;

f claims against the Government containing the nature

s or by items and includes such a statement presente

dvance stamped receipt;

RED NO. PT.-40

tetetete

cle 283(2) of the

e, 2011 in place of

har Treasury Code,

troller and Auditor

Government, and

rnment;

e Reserve Bank of

er designated Bank

e and amount of the

ed in the form of a

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(e)

‘Collector’ means the Chief Officer in charge of the revenue administration of a district

and in overall charge of treasuries within the district;

(f)

‘Consolidated Fund ’ means the Consolidated Fund of the State as referred to in clause

(1) of article 266 of the Constitution of India;

(g)

‘Contingency Fund ’ means the Contingency Fund of the State as referred to in clause

(2) of article 267 of the Constitution of India;

(h)

'Deposit Administrator' means an officer who draws money by way of cheques/ bills

from a deposit account placed in his charge;

(i)

'Drawing Officer' means an officer of the government who is authorized to draw bills for

payment;

(j)

'Drawing and Disbursing Officer' means an officer of the government authorized to draw

money from government account and disburse it;

(k)

‘Finance Department’ means the Finance Department of the State Government;

(l)

‘Commissioner (Accounts and Treasury Administration)’ means an officer of the

Finance Department who performs such functions as are prescribed under these Rules;

(m)

‘Government Account’ means the Consolidated Fund, Contingency Fund and Public

Account of the State Government;

(n)

'Pension Disbursing Authority' means the Treasury Officer or the Bank which disburses

the pensions;

(o)

‘Public Account’ means the Public Account of the State as referred to in clause (2) of

article 266 of the Constitution of India;

(p)

‘State’ means the State of Bihar and ‘State Government’ means ‘Government of Bihar’;

(q)

‘Treasury’ means any Treasury of the State Government notified as such by the Finance

Department. Treasury includes the Sub Treasury, which also renders the account directly

to the Accountant General;

(r)

‘Treasury Officer’ means any officer appointed by the Finance Department to perform

such functions as mentioned in these rules and includes the Assistant Treasury Officer as

well as Sub Treasury Officer so appointed;

(s)

'Voucher' means a bill or a cheque when it is duly receipted and stamped "paid";

(t)

‘Withdrawal’ refers to the withdrawal of funds from Government Account, for

disbursements of or on behalf of the State.

(u)

‘Works Department’ includes Road Construction, Building Construction, Rural Works,

Public Health Engineering, Water Resources (including Minor Water Resources),

Environment & Forest Department or any other department of the State Government so

specified.

Section 3 - Location of moneys standing in the government account

3. Save as provided in Rule 33 below moneys standing in the Government Account of the State

must be held in the custody of the Bank. Money deposited in the Bank shall be considered as one general

fund held in the books of the Bank on behalf of the State. The Bank is responsible for the safe custody of

Government money deposited in the Bank.

4. The deposit of such moneys in the Bank shall be governed by the terms of the agreement

made between the Governor of the State and the Bank under Section 21 of the Reserve Bank of India

Act, 1934 (Act II of 1934). A copy of the agreement is reproduced in Appendix 1.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Chapter 2

General Organisation and Working of Treasuries

Section 1 - General Organisation

Management

5. Unless the Government otherwise directs in any special case, there shall be a Treasury in

every district. A list of treasuries in Bihar is given in Appendix 2. The Government may, following the

prescribed procedure, establish additional treasuries in a district to cater to the demands of government

business.

6. The Treasury shall be under the general charge of the Collector who shall entrust the immediate

executive control to a Treasury Officer subordinate to him, but shall not divest himself of administrative

control. The Collector shall be responsible for the proper observance of the procedure prescribed by or

under these rules and for the punctual submission of all returns by the Treasury to the Government, the Accountant

General and the Reserve Bank of India.

7. (a)

Notice of the hours at which the Treasury opens and closes for receipts and payments of

money shall be posted conspicuously in the office.

(b)

Bank shall be kept open for the transaction of Treasury business on a recognized holiday

or after working hours on any day, if so required by the Collector. (see paragraph 10 of

Appendix 1).

8. The Collector shall bring to notice of the Accountant General, Finance Department and other

authorities concerned, any loss of stamps or other valuables from the Treasury even when such loss has been

made good by the person responsible for it. Such notice shall be supplemented as soon as possible by a detailed

report after personal investigation into the case. When irregularity of any kind is brought to his notice by the

Accountant General, the Collector shall submit a detailed report to the Government and should not merely

pass on the explanation of a subordinate.

9. (a)

The Collector shall satisfy himself by periodical examination, at least once a year, that

stamps, securities and cheques are kept under joint lock and key, and that they correspond to

their book balance.

(b)

The Collector shall satisfy himself at least once in every quarter that deposit registers

are kept according to prescribed rules and all necessary entries are made and initialed

without fail at the time of transaction by the Treasury Officer.

10. The Collector shall, when assuming or making over charge of a district, see that the stock of stamps,

valuables, etc. is thoroughly verified, and that the certificate of taking over charge, in which the stock of the stamps

and valuables should be shown, is dispatched without fail to the Chief Secretary, the Accountant General and the

General Administration, Finance and Registration Departments of the Government on the same day that

the transfer of charge takes place. The certificate of transfer of charge of the Collector should be given in BTC

Form 1.

11. The Monthly Accounts and other returns to the Accountant General shall be jointly signed by the

Treasury Officer and Collector.

Treasury Officer

12. The appointment of Treasury Officers is governed by the following instructions:—

(a) An officer who has not passed his departmental examination should not be placed in charge

of a Treasury otherwise than for the purposes of training.

(b) Officers of the Indian Administrative Service, Bihar Finance Service, Bihar Accounts Service

and Bihar Administrative Service, who have been in service for less than two years should not

ordinarily be placed in charge of a Treasury.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

13. The Treasury Officer is responsible to the Collector for the working of the Treasury, for keeping

the accounts of the Treasury strictly in accordance with the directions contained in the Accounting Rules for

Treasuries, 1992 and for the accuracy of all initial records and vouchers and for regularity of all transactions taking

place at the Treasury.

14. A list of matters of treasury procedure which require personal attention

of the Treasury Officer

under these Rules are given in Appendix-3.

Section 2

Treasury Accounts and Returns

Accountant

15. The accountant is responsible for keeping complete records of all transactions of the Treasury

and for the compilation of prescribed accounts and returns strictly in accordance with the directions and orders in

force. He is also required to bring all cases of irregularity to the notice of the Treasury Officer.

16. A complete record of cash and book transactions relating to the Treasury will be kept in the accountant’s

cash book. Every amount received or paid as well as all adjustments by transfer should be entered in the cash book

or in some register subsidiary to the cash book in accordance with the directions contained in the Accounting

Rules for Treasuries 1992. The daily total from each subsidiary register should pass into the cash book.

17. The Treasury Officer shall not permit any erasures or overwriting in the cash book and other

registers of initial record. He shall verify and initial every correction made therein. Where any account or

schedule has overwriting or erasures, he shall satisfy himself of the correctness of the figure and put his

initials.

Daily Accounts and Returns from the Bank

18. The accounts and returns to be rendered by the Bank to the Treasury Officer in respect of

transactions of the State Government will consist of:—

(a) A daily account of receipts and payments in BTC Form 2 together with connected challans

and vouchers;

(b) A pass book or the register of receipts and payments to be duly forwarded to and returned

by the Treasury Officer.

19. The accounts and returns mentioned in the Rule above shall be sent to Treasury in a locked box,

one key of which shall be available with the Treasury Officer and the other with the Bank Manager.

20. The daily account shall be prepared by the Bank Manager. He shall after satisfying himself as to

its accuracy, forward it to the Treasury Officer, with the register of daily receipts and payments and with all

the supporting challans and vouchers at the close of the day.

(a) The daily account will show only the net amount of a bill paid after deduction (and not the

gross amount).

(b) The register of daily receipts and payments will contain five columns for (1) the date, (2) the

total receipts for the day, (3) the total payments of the day, (4) the initials of the Bank

Manager, as the case may be, and (5) the initials of the Treasury Officer. It will be written

up and forwarded with the daily account to the Treasury, the entries being certified by the

initials of the Bank Manager in the 4th column. The Treasury Officer shall check the receipts

and disbursements columns of the daily account, agree their totals with the figures entered

in the register and examine the vouchers, and after initialing the 5th column of the register in

token of his verification, shall return the register to the Bank Manager the same day or, as

soon as possible, on the following day.

the word ‘Paid’ and challans with the word ‘Received’.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Closing for the Day

21. Subject to the directions contained in this behalf in the Accounting Rules for Treasuries, 1992, the

process of closing accounts for the day shall be as follows:-

(a)

When the daily account with the challans and vouchers is received from the Bank, the

account shall first be examined against the challans and vouchers which support it. Then the

challans and vouchers shall be marked off in the Register of Challans and Register of

Payment Orders, and the date of discharge shall be noted against the entries in those registers.

Payment orders and challans which are yet to be settled at the Bank shall be indicated by

drawing a plus and minus memorandum for each day with details of previous day’s opening

balance of pending payment orders/challans, current day’s bills/cheques and challans sent

to the Bank, list of items cleared by the Bank and closing balance of pending items of

payment orders/challans. Each item of receipt or payment will then be posted from the daily

account, with its challans and vouchers, into the relevant subsidiary register.

(b)

The net difference between the total receipts and total payments shall be posted in the

date and (2) the net payments, or (3) the net receipts of the day, and there will be only one

entry in column (2) or (3), as the case may be, against each date. At the close of the month

the difference between the totals of columns (2) and (3) of the Register of Reserve Bank

Deposits shall be carried into the Cash Account.

(c)

The daily total of each subsidiary register will be entered in the appropriate part of the cash book,

which shall then be totaled, and the balance worked out. The correctness of the totals shall be

tested by a comparison of the totals of receipts and payments shown in the daily scroll rendered

by the Bank. Treasury officer shall sign the Treasury cash book and the Bank pass book with

date if a) the totals worked out in the Treasury cash book and Bank scroll agree and b) the net

receipt or payment amount shown in the Register of Reserve Bank Deposits agrees with the net

amount shown in the Bank scroll.

22. The following are some important points for verification by the Treasury Officer:-

(a)

Compare each entry of payment in a register with the payment order, ticking off each

voucher;

(b)

Examine at least two of the totaling on each side, marking the totals as “Examined”.

(c)

See that the totaling is correctly carried from the subsidiary register to the cash book,

initialing the totals as he thus compares them.

(d)

This must be done, in the case of receipt registers, even when the total for the day is

blank, but it is not necessary to initial blank payment registers.

(e)

Verify the totaling of the cash book or get it done by some principal subordinate officer,

other than the accountant, who should initial it as correct;

(f)

See twice every week that all vouchers and challans are properly arranged.

Closing for the month

23. The monthly accounts shall be closed without fail on the last day of each month in accordance with the

provisions contained in Accounting Rules for Treasuries, 1992.¹

24.(a)

The Treasury Officer shall check each entry in the Cash Account in case of receipts and in the

List of Payments in case of payments with the corresponding totals in the cash book and see that

the totals of all subsidiary registers have been correctly carried into the cash book.

1 Accounting Rules for Treasuries 1992, issued by Controller General of Accounts, the Department of Expenditure, Government of India.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(b)

He should also check that the transactions relating to Reserve Bank Deposits have been entered

appropriately into the Cash Account or in the List of Payments accordingly, as the difference

represents net drawings from or net payments into the Reserve Bank during the month. The

amount of Reserve Bank Deposit shown in the monthly accounts shall agree with the net amount

of the date wise Monthly Statement submitted by the Bank.

Monthly Accounts and Returns

25. A complete list of Treasury accounts and returns to be rendered on different prescribed dates to the

Accountant General and other authorities shall be kept at each Treasury. A list of accounts and returns to be

submitted by the Treasury Officer is given in Appendix 4. The accounts and returns shall be written up in

accordance with the directions contained in the Accounting Rules for Treasuries 1992 and such orders and

instructions as may be issued by the Accountant General.

26. Vouchers, challans and schedules relating to the List of Payments and Cash Account shall be 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.

Section 3-Treasury Inspection

By Collector

27. Every Collector should make a systematic inspection of his Treasury at least once a year.

Collectors should, as far as possible, avoid inspecting their treasuries on the first or the last day of the

month or on any other day when the Treasury is unusually busy. The questionnaire for inspection of

treasuries is given in Appendix 5.

By the Accountant General

28. Treasuries are periodically inspected by the Accountant General in accordance with the

Audit Manual, a copy of which is sent to the Collector.

Section 4- Safe custody of valuables

Deposit of Cash Chest and Valuables in the Treasury

29. Cash chest or sealed bags containing valuables belonging to other departments may be lodged

in the Treasury for safe custody under the orders of the Collector. A register of valuables may be

maintained in the department and once in a year the departmental officer shall examine the contents of

the cash chest and sealed bags, and certify their correctness in the register and return under fresh seal

to the Treasury Officer’s custody. The departmental officer shall be responsible for the contents of the

cash chests and sealed bags deposited in the Treasury.

30. The following may be received in the Treasury for safe custody. The value of such articles

must not be brought into the accounts of the Treasury:

(a) Sealed covers containing the duplicate keys of cash chests of other departments with

the previous approval of Collector in each case;

(b) Under the orders of Collector other sealed boxes and packets containing bullion, jewellery

and other valuables coming into the hands of a government servant in his official capacity;

performance of official duties may be received in the Treasury for safe custody; and

(d) The duplicate keys of a nearby Treasury.

31. The following rules shall be observed by the Treasury Officer in the receipt, custody and

delivery of valuables deposited for safe custody: -

(a)

Only sealed cash chests and packets containing valuables shall be received for safe custody.

They should be accompanied with a memorandum from the government servant sending them,

giving a list of the property contained in the bag or packet and a statement of its actual or

estimated value.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(b)

The sealed packet or bag must have a label attached to it containing the specimen of the

seal (which should be attested by Treasury Officer and the depositor) used on the packet or

bag.

(c)

The Treasury Officer shall carefully examine the chests or packets to see if the seals are intact.

He will also satisfy himself that the seal on the packet or bag exactly tallies with the attested

specimen on the label attached to it.

(d)

Thereafter the Treasury Officer will record receipt of the chest or packet or bag in a bound

shall be kept in the Treasury.

(e)

The number assigned to the chest or packet according to the entry in the register will be

noted on it and a receipt given. After having signed the receipt, the Treasury Officer will

hand it over to the officer presenting the packet/bag and will keep the memorandum of

contents presented by the said officer attached with the counterfoil of the receipt so granted.

The chests or packet/bag will then be kept under double lock in the same way as cash and

it should not be returned without a written order from the government servant on whose

authority it was received. The Treasury Officer shall insist upon the return of the original

receipt granted by him before the return of each chest and valuables out of safe custody.

(f)

The Treasury Officer shall periodically verify and in any case at periods not less than six

months, the presence of sealed packets and shall satisfy himself that the seals are in tact.

He shall also verify its presence whenever there is a change in the charge of the Treasury.

In the latter case, outgoing and incoming Treasury Officers shall personally hand over and

take charge of the sealed packets and sign the register mentioned in clause (d) to this

effect.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Chapter 3

Receipt of Money into Government Account

Section 1-General Rules

32. The following shall without undue delay be paid in full into the Bank and shall be included in the

Government Account:

(i)

all moneys received by or tendered on account of revenues of the State,

(ii)

loans raised by the Government;

(iii)

all moneys received by the Government in repayment of loans; and

(iv)

all moneys received for deposit in the custody of the Government.

Moneys received as above shall not be appropriated to meet departmental expenditure, or

otherwise kept out of the Government Account.

33. Notwithstanding anything contained Rule 32 above, direct appropriations of departmental receipts

for departmental expenditure is authorized in the following cases:

(a)

To meet expenditure in connection with the service of summons, for diet-money of

witnesses and other similar purposes in civil, revenue and criminal cases.

(b)

To defray legal expenses incurred by government servants appointed as Notaries Public

under Act XXVI of 1881 in discharge of their duties from the fees received by them.

(c)

In the case of cash receipts utilized in accordance with departmental regulations by Public

Works Department to defray expenditure on current works and for refund of deposits and

revenues;

(d)

In case of cash found on the person of a prisoner at the time of their admission to jail, and

used for the repayment of similar sums due to other prisoners on their release by jail

superintendents under departmental regulations; and

(e)

In case of cash received by the Forest Department and utilized in meeting immediate local

expenditure.

34. A Drawing Officer shall not, except with the special permission of the Finance Department, deposit

in a bank account moneys withdrawn from the Government Account under the provisions of Chapter 4 of

these rules.

Provided that with the permission of the Governor, his Private or Military Secretary may open an

account in a Bank for the deposit of funds under the personal control of the Governor.

Note:

The personal claims of government servants like pay, allowances, medical reimbursements, loans

etc. should be paid to them through the means as may be prescribed.

Cheques tendered in payment of government dues

35. (a)

Cheques or drafts 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

by the drawer. Until, however, a cheque has been cleared, the Government cannot admit that

payment has been received and consequently final receipt shall not be granted when such a

cheque is tendered. A receipt for the actual cheque only may be given in the first instance,

but if a person making payment in this manner so desires a formal payment receipt shall be sent

to his address after the cheque has been cleared. Collection charges of the Bank, if any

will be recovered by or under instructions of the Banks from the party presenting the cheque.

(b)

The Reserve Bank and the StateBank of India reserve to themselves the right to refuse to

accept cheques collection of which, in their opinion, cannot reasonably be undertaken and

which they would not accept on behalf of their own constituents.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(c)

In the event of such a cheque being dishonored by the Bank on presentation, the fact shall

be reported at once to the tenderer with a demand for payment in cash; but the Government

cannot accept any liability for loss or damage which may possibly occur as a result of the

delay in intimating that the cheque has been dishonored.

(d)

When a cheque is dishonored the accompanying challan will be destroyed by the Bank and only

the dishonored cheque will be returned to the presenter. The preliminary acknowledgement of

the receipt of the cheque or the paper token shall be taken back from him.

(e)

When government dues payable by certain fixed dates are paid by cheque, the person making

payment in this manner must ensure that his cheque reaches the Treasury at the latest on the

working day preceding the date on which the payment is due. Cheques received on the last

date of payment of government dues are liable to be refused at the discretion of the officer to

whom they are tendered and those received later may not be accepted.

36. When the cheque or draft is honored on presentation, payment shall be deemed to have been made:

If the cheque is handed over to the Bank or to a government servant authorized to

receive money on behalf of the Government, on the date on which it is so handed over;

ii.

If it is sent by post, in pursuance of an instruction to make payment by post on the date on which

the cover containing it is posted;

iii.

Provided that where a cheque is marked as not payable before a certain date, the payment

shall not be deemed to have been made until the date on which it becomes payable;

iv.

Provisions of Rule 36 (ii) above shall apply mutatis mutandis to payments made to Government

by postal money order or by any other recognized mode of remitting money by post.

37. Special rules for the acceptance of cheques, bank pay orders and bank credit challans from

public by departments may be prescribed in their respective departmental regulations in consultation with

the Finance Department.

Issue of duplicates or copies of receipts

38. No duplicate or copies of receipt issued for money received shall be given by any Treasury officer

or any other Government official on the ground that originals have been lost.

However, if necessity arises, a certificate may be given that on a specified day a certain sum on

a certain account was received from a certain person. Such a certificate shall be issued on an application

made by the depositor stating the loss of the original challan and giving his full address and particulars of the

deposit.

Section 2- Procedure for paying money into the Government Account

Payment of money

39. Payment may be made into the Government Account by cash, cheques, bank pay orders or by

bank credit challans.

40. Whenever under the provisions of Rule 33 above, money received on account of the revenues of the

State instead of being paid into the Bank are utilized to meet departmental expenditure, the gross receipts and the

payments made there from shall be recorded in the Government Account. If the receipts are in excess of

expenditure made, the excess shall be remitted to the Bank through challan.

41. A government servant remitting a cheque to the Bank for transfer credit in the Government Account

must endorse the words ‘Received payment by transfer credit to (head of account)’ on the back of the

cheque and the amount shall be transfer credited through accompanying challan in triplicate. The government

servant who fails to take this precaution shall be held primarily responsible for the loss, if by any chance

such a cheque is paid in cash.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Memorandum of challans

42. Any person paying money into the Bank shall present with it a challan in BTC Form 4 showing

distinctly the nature of the payment, the person or the government servant on whose account it is made, and

proper account classification. Separate challans shall be used for money-creditable to different heads of

accounts.

43. Challans shall generally be presented in triplicate. Save where any other arrangement has been

authorized by Government for the supply of challan forms, printed forms of challans, which may be bilingual, shall

be supplied by the Treasury Officer free of charge.

Procedure at the Treasury for payment into Government account

44. At the Treasury, the details of the challan presented, after scrutiny, are entered in the register of

challans issued. If the challan is in order in all respects, the Treasury Officer shall enface it with an order to

the Bank to receive the money and to grant a receipt.

Provided that when money is paid by a private person into the Bank located in the same place as the

departmental officer concerned, the challans may, before presentation to the Treasury, be signed by the departmental

officer concerned.

45. (a) The following departments shall maintain register of challans issued relating to their credits.

(i) Land Revenue (ii) Khas Mahal (iii) Commercial Taxes (iv) Transport (v) Stamps (vi)

Registration (vii) State Excise (vi) Civil and Criminal Courts.

Provide that the Finance Department may, by notification in the official gazette, extend such practice

to other departments as well.

(b) It shall be the duty of head of office in such departments to ensure there is no loss of

government revenue. If the challan is in order in all respects, the departmental officer shall

enface it with an order to the Bank to receive the money and to grant a receipt. The receipt

records including register of challans issued should be audited periodically by the Accountant

General as well as the Finance (Audit) Department.

46. Challans for sums of Rs. 1,00,000 and above must be enfaced by the Treasury Officer, but those

for sums less than Rs. 1,00,000 may be enfaced by the Treasury Accountant. In cases where challan is

enfaced by the department concerned, the above procedure shall apply to the departmental accountant

and departmental officer respectively.

47. The amount shall be written both in figures and words in the original and also in all copies of the

challan. The person authorized to receive the money at the Bank shall affix the seal and full signature in the

original challan. It would, however, suffice to initial other copies of the challan.

48. The acknowledgment of the Bank will be given on the original challan or on such other copy as

may be specially marked for the purpose, the other two copies being retained by the Bank to be forwarded

to the Treasury with the bank’s daily account, the duplicate being forwarded by the Treasury to the departmental

officer concerned and the triplicate being retained for onward transmission to the Accountant General along

with the monthly accounts.

49. e-Challans:— The Finance Department may, by notification in the official gazette, prescribe the

procedure as well forms to be used for e-Challans and may issue other supplementary instructions as may

be necessary to encourage such practice.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Section 3-Special rules for particular Departments

Public Works Department

50. Moneys received by the Public Works Department shall be paid as soon as possible to the nearest

Bank for credit as Public Works remittances through the Treasury Officer.

51. Recoveries on account of rent of public buildings borne in the books of Public Works Department

including rents of electric installation, water supply and other special services deducted from pay bills of

government servants should be credited as receipts of Public Works Department.

52. Public Works Remittances shall be made in BTC Form 5 accompanied by cash/cheques and the

challan shall be duly receipted by the Bank. This rule also applies to amounts paid at the instance of the

Public Works Department by municipalities or other local/public bodies to meet the cost of works to be

carried out by the Public Works Department. In this case, the accompanying challan should state clearly the

name of the Works Division to which the amount is creditable and the work to which it relates.

NOTE: —For each work division there should be a separate challan.

53. The Treasury Officer shall furnish to the Divisional Officer/Engineer concerned a consolidated

Treasury Receipt in BTC Form 6 duly filled in with all information on the remittances accounted for in the

Treasury for the division during the month for verification by the Divisional Officer/ Engineer.

Forest Department

54. Moneys received by the officers of Forest Department shall be paid as soon as possible to the

nearest Bank for credit as Forest Remittances through the Treasury Officer with the BTC Form 5 duly

filled in.

55. Earnest money deposits tendered by contractors or purchasers of forest produce should be credited

to the head ‘Revenue Deposits’ and not to ‘Forest Remittances’. Refunds of these deposits will be regulated

by the rules prescribed for the Revenue Deposits in the relevant chapter below.

56. If a Forest Officer uses cash receipts temporarily for current expenditure under the provisions of

Rule 33 above, he must, before the end of the month, send to the Treasury Officer a cheque for the amounts

thus utilised, drawn in his own favour and endorsed with the words ‘Received payment by transfer credit to

the Forest Department’. The amounts remitted by cheques shall be shown separately in challans or remittance

notes.

57. A consolidated receipt in BTC Form 7 for the Forest Remittances received and credited during the

month shall be furnished by the Treasury Officer on the first day of the ensuing month to each of the Forest

Officers dealing with the Treasury.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

CHAPTER 4

Withdrawal of Money from Government Account

Section 1- General principles

58. Unless the Finance Department otherwise directs in any case, moneys may not be withdrawn

from Government Account without the written permission of the Treasury Officer. The Accountant General

may also permit withdrawal for any purpose consistent with these rules.

59. Subject as herein after provided in this section a Treasury Officer may permit withdrawal from the

Bank for all or any of the following purposes:

(i)

To pay sum due from the Government to the Drawing Officer.

(ii)

To provide the Drawing Officer with funds to the meet claims likely to be presented against

the Government in the immediate future by

(a)

other government servants;

(b)

private parties.

(iii)

To enable the Drawing Officer to supply funds to another government servant from which

to meet similar claims.

(iv)

To pay direct from the Bank sums due by Government to a private party.

(v)

In the case of an officer or authority empowered to make investments of money standing in

the Government Account for the purpose of the investment.

60. Except as provided in Rule 69 below, a Treasury Officer shall not permit withdrawal for any

purpose unless the claim for withdrawal is presented by such person, in such form, and subject to such

checks as are prescribed by these Rules or the orders of the Finance Department for the time being in force.

The procedure so prescribed shall, among other matters, contain provisions to ensure that:

(i)

any person having a claim against government shall present the bill at the Treasury duly

receipted and stamped as necessary;

(ii)

unless otherwise specially provided no such claim shall be paid unless it is first submitted to

and the payment directed by the Treasury Officer;

(iii)

all bills and vouchers which are enfaced by the Treasury Officer for payment at the Bank

shall indicate the complete head of account to which the payment is to be debited, how the

amount of the payment is to be allocated between government servants or departments;

(iv)

all such claims sent to a Treasury shall be presented through the Drawing and Disbursing

Officer or through a Government officer authorized specifically to countersign the claim on

the basis of an express delegation or on the basis of a specific Government order issued for

this purpose.

61. The authority of the Treasury Officer is strictly limited to making of payments authorized by or

under these rules. If a demand of any kind is presented at the Treasury for a payment which is not authorized

by or under these rules, or is not covered by a special order received from the Accountant General, the

Treasury Officer shall decline payment for want of authority. He has no authority to act under an order of

Government sanctioning a payment, unless the order is an express order to him through the Finance Department

to make such payment.

62. The bills of gazetted and non-gazetted staff of the existing temporary establishment shall be

honoured by the Treasury Officer beyond the sanctioned term for such temporary period of six months only,

provided that the bills are accompanied by a certificate duly signed by the Drawing Officer to the effect that:

a. the post of temporary establishment in respect of which pay and allowance are drawn in the

bill was sanctioned up to (date) vide (no and date of sanction etc should be specified);

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

b. the sanction for the extension of period has already been applied for and the claim is otherwise

in order.

63. A Treasury Officer shall not honour a claim which he considers to be disputable. He shall refer it

to the Finance Department or the Accountant General as the case may be.

64. A payment shall, unless Government by general or special order otherwise directs, be made in the

district in which the claim arises.

Explanation:— The leave salary of a government servant may be paid only in the district in

which his pay could be drawn if he was on duty.

Provided further that Pension payable in India may be paid in any district of the State.

65. No withdrawal shall be permitted in order to meet the pay, leave salary or allowances of a

gazetted government servant until the Finance Department or its designated agency has intimated to the

Drawing and Disbursing Officer the rate at which the payment shall be made.

66. No withdrawal shall be permitted on a claim for the first of any series of payments of pay or

allowances to a government servant other than a person newly appointed to government service, unless the

claim is supported by a last pay certificate in such form as may be prescribed by the Finance Department.

67. The Treasury Officer shall be responsible for satisfying the Accountant General that the claim

against which the Treasury Officer has permitted withdrawal is valid and that the payee has actually received

the sum withdrawn.

68. The Treasury Officer shall obtain sufficient information as to the nature of every payment he is

making and shall not accept a claim which does not formally present that information unless there are valid

reasons, which he shall record in writing for omitting to require it.

69. A Collector may in circumstances of emergency, to prevent loss of life and property caused by

natural calamities such as floods, cyclones, earthquakes, epidemic diseases, or riots and disturbances, by an

order in writing authorize and require a Treasury Officer to make payment, not being a payment of pension,

without complying with the provisions of these rules subject to the condition that the total amount drawn by

a Collector under this rule in respect of his whole district does not in any case exceed rupees one crore in

one financial year. In such a case the Collector shall at once forward a copy of his order and a statement of

the circumstances requiring it to the Finance Department; and the Treasury Officer shall at once report the

payment to the Accountant General. To ensure that the limit of rupees one crore prescribed above is not

exceeded in any case, the following certificate will be given and duly signed by the Collector on the body of

each bill drawn under the powers conferred upon him by this rule - ‘Certified that the total amount

including the amount of the present bill ordered and drawn under Rule 69 of the Bihar Treasury Code

for the whole district during the current financial year does not exceed rupees one crore’.

70. Every government servant who is authorized to draw cheques or sign or countersign bills payable

at a Treasury shall send a specimen of his signature to the Treasury Office through some superior or other

officer whose specimen signature is already with the Treasury. When such a government servant makes

over charge of his office to another, he shall likewise send a specimen of the signature of the relieving

government servant to the Treasury Officer concerned. The procedure prescribed in this rule shall be

observed mutatis mutandis by all government servants who are authorized to draw upon the Bank.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Section 2 - General rules.

Sub-section I- Claims for withdrawal

Mode of withdrawal

71. Save as otherwise provided in these rules, money may not be withdrawn from the Government

Account except by presentation of bills to the Treasury.

72. Travelling allowance bills will be subject to the countersignature of the controlling authority as

prescribed under the Bihar Travelling Allowance Rules.

73. As regards other classes of bills, e.g. refunds, loans, advance etc. they should be drawn by the

DDO with reference to the orders of competent authority sanctioning the same.

74. (a)

For purposes of a travelling allowance claim, which had accrued when an officer was holding

a post in which he was his own Controlling Officer, he may be treated to be his own Controlling

Officer even after his transfer to a post in which he may not be his own Controlling Officer. The

deciding factor in such cases should be the period to which the claim relates and the status of the

government servant during the period.

(b)

In the case of travelling allowance claim preferred as per the sub-rule above, the officer should

obtain and attach to his bill a letter from the previous office specifying the classification and

the allotment, which he should fill in accordingly in his own bill, and send the budget slip to his

previous office for the purpose of entry in the departmental accounts and for control over

expenditure.

Presentation of claims

75. Save as hereinafter provided, all bills, including bills for ‘nil’ payments, or cheques, in payment of

claims against the Government shall be presented at the Treasury duly receipted and stamped where

necessary.

76. Bills passed for ‘nil amount’ are not sent to the Bank but shall be included in the schedule of payments

after allotting Treasury Voucher number in each case.

77. Payment of claims of a person not in the government employment for work done, service rendered, or

articles supplied, shall, unless there are express orders of the Finance Department to the contrary, be made by

the Drawing and Disbursing Officer by submitting bills to the Treasury.

78. All bills for grants-in-aid, contribution to local bodies, religious, charitable or educational institutions

and other non-government bodies or persons shall be presented for payment through the department duly

countersigned by the Drawing and Disbursing Officer and an original copy of the sanction order must be

attached to the Bill (See Rule 271).

Delays in payments and arrear claims

79. All claims against Government should be presented promptly. Delays in payment are opposed to

all rules and objectionable, and when not satisfactorily explained, delays should be brought to the notice of the

head of the department concerned.

80. Claims against Government not preferred within three years of their becoming due shall not be

paid by the Treasury Officer without the authority of the Accountant General. This Rule, however, does not

apply to the following cases:

(i) Arrear of pension;

(ii) Arrear interest on Government securities; or

(iii) Any other arrear claims payment of which is governed by special rules or orders of the

Government or orders of the court.

81. In respect of arrears claims, a certificate from the DDO to the effect that the claim is in order, and

has not been preferred and paid earlier, shall be furnished.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

General instructions regarding the preparation and form of bills

82. The following instructions with regard to the preparation and form of bills shall be observed.

(a)

Printed forms of bills shall be made available in English and Hindi.

(b)

No manuscript, typed or cyclostyled copy of the printed standard form prescribed for drawing

up a particular type of bill should be used.

(c)

All bills must be signed in ink. The amount of each bill should, as far as whole rupees are

concerned, be written in words as well as in figures. Transactions in government accounts

involving fractions of a rupee shall be rounded off to the nearest rupee; fifty paisa and more

rounded off to full rupee and amount less than fifty paisa omitted, and the word ‘only’ shall

be written after the amount in words and care should be taken to leave no space for

interpolation.

(d)

The column for writing particulars in a bill as also for writing amounts of each item if left

blank should invariably be covered by an oblique line.

(e)

All corrections and alterations in the total of a bill whether shown in figures or in words

should be attested by full signature of the drawing officer with date individually for each

such correction and alteration.

(f)

Erasures and overwriting in any bill are absolutely forbidden and must be avoided; if a

correction becomes necessary, the incorrect entry should be cancelled neatly in red ink and the

correct entry inserted. Each such correction or alteration or addition shall be authenticated

by the drawing officer setting his full signature with date against each.

(g)

The full accounts classification as per the budget must be recorded on each bill by the

drawing officer. The classification should also show whether the expenditure is voted or

charged and, as far as practicable, its allocation between departments or Governments,

where necessary.

(h)

The memorandum of allotment in the travelling allowance and contingent bills must be properly

filled in.

(i)

Charges against two or more major heads should not be included in one bill.

(j)

Orders sanctioning the expenditure should invariably be quoted and attached to the bill.

Original sanction order accompanying the bill must be duly authenticated by the DDO.

(k)

Dates of payment should be noted by the payees in their acknowledgments in sub-vouchers,

acquittance rolls, etc. In case of illiteracy, the dates of actual payment should be noted by

disbursing officers on the documents under their initials, either separately for each payment

or by groups, as may be found convenient.

(l)

When the drawing officer requires payment to be made through some other person or agency,

he must specifically endorse an order or furnish such authorization as may be necessary

to pay to that specified person or agency.

(m)

Authority under which deductions are to be made, on account of retrenchment or other orders

for recovery, should be quoted.

(n)

The DDO shall ensure that in respect of bills of personal claims of Gazetted Officers the full

name and the pay slip number is indicated in the bills.

(o)

The bills relating to expenditure out of Contingency Fund shall be marked ‘Contingency

Fund’ prominently in bold capital letters by the Drawing and Disbursing Officer to enable the

Treasury Officer to separate schedules of payments pertaining to the major head of account

in respect charges met out of advances from the Contingency Fund and exhibit them correctly

in the treasury accounts.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Signature and countersignature on bills

83. Unless the Finance Department has expressly authorised in case of any office, no payment may be

made on a bill or order signed by an officer other than the authorised Drawing and Disbursing Officer.

The Drawing and Disbursing Officer for an office, unless expressedly provided for in any departmental

regulation, shall be notified by the Finance Department under intimation to the Accountant General and the

Treasury.

84. The head of an office may authorise any gazetted government servant serving under him to sign a bill or

order for him, communicating the name and the specimen signature of the government servant to the Treasury.

This will not, however, relieve the head of the office, in any way, of his responsibility for the accuracy of the bill or

for the disposal of the money received in payment.

85. Bills requiring prior countersignature shall not be accepted by a Treasury unless such bills have

been countersigned by the controlling officer.

86. Bills which require authority from the Accountant General before disbursement shall not be

presented to the Treasury without the necessary authority from the Accountant General. A list showing kinds of

bills requiring pre-audit by or previous authority from the Accountant General is given in Appendix 6.

Duplicates and copies of bills etc.

87. (a)

In case a bill passed by the Drawing Officer/Controlling officer for presentation at a

Treasury is lost either before payment or before presentation at the Treasury, the Government

Officer who drew the original bill shall ascertain from the Treasury that payment has not

been made on it before he issues a duplicate thereof.

(b)

The duplicate copy, if issued, must bear distinctly on its face the word ‘duplicate’ written

in red ink. The fact that a duplicate bill has been issued shall be immediately communicated to

the Treasury Officer with instructions to refuse payment on the original bill if presented.

(c)

The Treasury Officer shall after due verification from his records, furnish a non-payment

certificate on such duplicate bill and also issue instructions to all concerned so that no

payment is made on its future presentation, if subsequently traced out.

NOTE:-

When any kind of bill is required to be prepared in duplicate or triplicate, only one copy shall

be signed or countersigned in full and the other copy or copies may be only initialed.

Stamps for receipts

88. Receipts for all sums exceeding Rs.5000 must be stamped with revenue stamps under Section

3 read with item 53 of Schedule 1 of the Indian Stamp Act (Act 11 of 1899) unless they are exempt from stamp

duty. A list of such exemptions is given in Appendix 7. The limit of Rs.5000 up to which a receipt is not required

to be stamped should be applied to the net amount payable on a bill and not the gross claim preferred therein.

Cheques

89. 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 placed in account with that

Treasury by the Accountant General.

Note: Forest and Public Works disbursers are authorised to withdraw money by cheques.

90. (a)

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.

(b)

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.

(c)

Cheque books obtained from a particular Treasury shall not be drawn on other treasuries.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(d)

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.

(e)

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 certificate of count on the fly-

leaf.

(f)

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.

(g)

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.

(h)

All cheques shall be signed in ink.

(i)

All corrections and alterations in a cheque shall be attested by the drawing officer/

deposit administrator by his full and dated signature.

(j)

All cheques shall have written across them in words at right angles to the type, “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.

(k)

Cheques drawn in favour of government servants and departments in settlement of Government

dues shall be crossed “A/c payee only, not negotiable”.

(l)

In the absence of a specific request to the contrary from the payee, cheques drawn in

favour of corporate bodies, firms or private persons shall also be crossed. Subject to 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

to have a 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.

91. (a)

Every cheque in favour of a government servant must be made payable to order only; but

when the payee is not in government employment, the drawer may, at his request, make the

cheque payable to bearer.

NOTE:

A cheque is payable to order, which is expressed to be so payable or which is expressed to be

payable to a particular person and does not contain words prohibiting transfer or indicating

an intention that it shall not be transferable; and a cheque is payable to bearer, which is

expressed to be so payable or on which the only or last endorsement is an endorsement in

blank.

(b)

Endorsements on cheques either in favour of the public or government servants should be

accepted unless they are illegible or are in a language unknown to the Treasury Officer;

a cheque should not be returned merely for transliteration of the endorsement into Roman

character.

(c)

Ordinarily a cheque payable to order is not cashed by the Treasury Officer unless it is

receipted by the payee himself or other person in whose favour it is regularly endorsed

for payment. In special cases, when the head of an office is unable himself to receipt

cheques payable to his order, owing to his being absent on tour or for other reasons, and when he

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

considers that strict compliance with the ordinary rule would cause inconvenience, he may

specially authorise in writing a subordinate gazetted government servant to endorse for him

cheques drawn in his favour by his official designation.

(d)

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”.

92. As a general rule, cheques need not be issued for petty amounts less than Rs.1000 unless such

payments cannot be made in cash.

93. (a)

Cheques shall be payable at any time within three months after the month of issue.

If the currency of a cheque should expire owing to its 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 be 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 Officer to stop payment

of the cheque, and on ascertaining that the payment has been stopped, shall make the necessary

entry in his accounts.

94. (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 a note 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.

95. (a)

While sending a cheque for payment to the Treasury information in BTC Form 60 should be

carefully filled in and attached to the cheque along with copies of relevant documents e.g. letters

of credit/assignments, allotment/sanction orders etc.

(b)

This form will be used for Treasury Accounting in the same way as information contained in

other bills is used in accordance with the prescribed procedure.

(c)

Any additional certificate/s that may be prescribed for the Drawing and Disbursing Officer

should also be entered on this form itself.

NOTE: -

The cheque so drawn shall not be placed in suspense account by the Treasury, but booked

straightaway against the relevant service head of account.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Letters of Credit/Assignments

96. Where, under the provisions of these rules, or under any special order of the Government in

force, a letter of credit or assignment prescribed in BTC Form 8 or as prescribed in BTC Form 58 in case of Public

Works Department, is issued in favour of a drawing officer, such letter of credit or assignment shall specify the

maximum amount up to which the officer credited shall have authority to draw on a particular Treasury (on which

the letter of credit or assignment has been issued). Any letters of credit or assignments issued on the Treasury shall

also be communicated to the Bank. The letter of credit system is detailed in Appendix 8.

97. A drawing officer in whose favour a letter of credit or assignment has been issued is not permitted to

draw the whole amount and place it in a separate drawing account at the Bank or in his private account.

98. A letter of credit or assignment shall lapse at the close of the financial year in which it is issued and

a cheque drawn before, but paid after the end of the year, shall be taken against the letter of credit or the

assignment of the year in which it was drawn.

Other Orders of Payment

99. Subject to any distinct rule or order to the contrary, an order or authority issued by an Accountant

General of another State for payments to be made at a Treasury should not be acted upon by the Treasury Officer

unless such order or authority is received through the Accountant General of the State.

Endorsement on Cheques, Bills, etc.

100. All cheques, bills, etc. that can be presented at a Treasury for payment, being non-negotiable

instruments, can be endorsed only once in favour of the specific party to whom the money is to be paid:

Provided that—

(i)

When the endorsement is made on a cheque or a bill in favour of a banker, a second

endorsement can be made by the banker in favour of a messenger or an agent for collection

only;

(ii)

In the case of a contingent bill, which has been endorsed in favour of a firm of suppliers, the

firm can re-endorse it to its banker or to a messenger for collection only, and the banker can

on its turn endorse it to a messenger or an agent for collection only. Thus in all, three

endorsements are permissible in such cases provided that of the three, one is to the payee’s

banker and one is to a messenger or agent for collection only; and

(iii)

an agent may, notwithstanding anything contained in clauses (i) and (ii) above, for the purpose

of collecting the cheque or bill, endorse it in favour of his messenger.

Explanation: —ln this rule an agent means any Bank acting as a collecting agency for and on

behalf of the payee’s banker.

NOTE:-

Cheques drawn directly on the Bank without the intervention of the Treasury Officer are negotiable

instruments and are not subject to the provision of this rule.

101. Collection by banks of contingent bills endorsed by drawing officers under the rule above should be

accepted only from scheduled banks. Such banks should also confirm the endorsement of the payee in the form;

“credited into the accounts of (name) “ mentioning in the blank space, the name of the company, firm or individual

who is the payee in respect of that bill. The payee’s endorsement should be in the form; “Received payment.

Please pay to (name) or on order”, mentioning in blank space the name of the Bank.

102. The Accountant General will supply to all Treasury Officers and other disbursing officers

within his audit circle as also other Accountants-General, to whom he may directly issue authority for

payment, with an attested copy of the specimen signature of all gazetted government servants serving under

him, who are authorised to sign payment orders on bills, or to issue letters of authority for payments to be

made at such treasuries or by such disbursing officers or Accountants-General. Attested copies of

specimen signature of such gazetted government servants serving under him as are authorised to sign payment

orders upon the Bank will also be supplied by Accountant General to the Bank.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Revalidation, Cancellation and Lapse of Bank Drafts

103. (a)

A Government Bank Draft outstanding for more than six months from the date on which

it was issued, shall be paid only when it is got revalidated by the Treasury Officer after

obtaining necessary confirmation from the concerned Drawing and Disbursing Officer.

(b)

Cancellation, if any, of Government Bank Drafts shall be done in the same manner by

the Treasury Officer as stated above and such drafts shall be deposited into the receipt

head of Government Account by order of the Treasury Officer.

(c)

Drafts which are not paid before the end of the second account year, after that in

which they are issued, shall be treated as lapsed and such drafts shall be deposited into

the receipt head of Government Account by order of the Treasury Officer.

Sub-section II - Payment of Claims at the Treasury

Introductory

104. All the bills preferred for payment shall be presented to the Treasury through a Treasury Messenger

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.

105. The instructions, which shall be observed by the Treasury Officer, in the maintenance of the

Treasury Messenger Register, are given below:

The Treasury Officer shall supply the Treasury Messenger’s Register to all the Drawing

and Disbursing Officers on indent.

ii.

The Register shall be bound and the pages serially numbered. The number of the

iii.

A certificate on the first and last page of each such register shall be recorded by the

Treasury Officer under his seal and signature.

iv.

The Treasury Seal must be prominently displayed on the top portion of every page of

the Register.

The photograph of the messenger should be affixed and his signature attested on the first

page of the register.

vi.

The receipt, supply and accounting of Treasury Messenger Register shall be watched

through another Register.

vii.

Before bringing the register into use the drawing officer shall certify at the end of the

Treasury Messenger Register

106.(a)

Columns 1 to 5 of this register (BTC Form 9) shall be filled in the office of the drawing officer

after the bills have been passed by him. Bills under the same head of account should as far as

practicable, be entered in the same serial order. After the entries in columns 1 to 5 have been

made, the register along with the bills shall be put up before the drawing officer who shall append

a certificate at the end of the last entry without leaving any space for interpolation, indicating

number and the total amount of the bills to be presented at the Treasury.

(b)

The bill in duplicate as mentioned in rule 104 shall then be presented at the Treasury by the

messenger along with the register and the Treasury Bill Clerk shall put his dated signature

in column 6 of the register in token of receipt of bills. Any bill, other than those exempted, if not

accompanied with the register duly filled in shall not be accepted at the Treasury.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(c)

When a bill is returned to the messenger with some objection the Treasury clerk shall

make a note to that effect in column 8 of the Treasury Messenger Register. When the

bill is presented again after meeting the objection, it should be entered afresh in the

Allotment Register

107.(a)

Each Drawing and Disbursing Officer shall maintain details of allotment received in a register

format prescribed by BTC Form 10 and also serially enter in this register the details of bills/

cheques presented to the Treasury against it.

(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.

(c)

Details of allotment, the balance 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.

108. The Treasury shall also maintain a copy of the Allotment Register in BTC Form 10 for each

Drawing and Disbursing Officer attached with the Treasury. Whenever a bill/cheque is passed for payment,

the Treasury Bill Clerk shall enter the corresponding details from the bill/cheque in his own Allotment Register

and also get it countersigned by the Accountant or the Treasury Officer. If however, the bill/cheque is not

passed for payment, the Treasury Bill Clerk shall not deduct the allotment from his own register, and the

Drawing and Disbursing Officer shall accordingly make a reverse (sum) entry in his own Register so that the

balance of allotment between the two Allotment Registers are perfectly matched. If in doubt, the DDO must

reconcile his Allotment Register with that maintained in the Treasury.

Advance Bills Register

109. (a) The Treasury Bill Clerk shall maintain an Advance Bills Register in BTC Form 11 in which

each Drawing and Disbursing Officer shall have a separate folio. The details of drawls on

Advance Bills must be entered on the left hand side of the register, while adjustment by

detailed bills should be entered on the right hand side of this register.

(b) A plus and minus memorandum of unadjusted advances should be sent by the Treasury

Officer to the Accountant General with his monthly accounts (see Chapter 6 below) and a

DDO-wise yearly report should also be sent to the Finance Department.

Checks to be applied at the Treasury on claims presented

110. (a)

The bill, cheque or other document presented as a claim for money shall be received and

examined by the Accountant and then laid before the Treasury Officer. The Treasury

Officer shall pass the claim enfacing on the bill an order to pay a specified amount, if the

claim is admissible, the authority is good, the signature and countersignature where necessary

are genuine and in order, and there is a receipt/a legal acquittance.

(b)

Such orders shall be recorded, numbered, dated and signed in the ‘Register of Payment

Orders Issued’ in BTC Form 12. The duplicate bill containing original sub vouchers shall

be retained in the treasury with the stamp. Duplicate bill and the original bill duly passed

by the treasury shall be sent to the bank with the payment advice. After the original bill is

received back from the bank, both the bills shall be attached together and sent to the

Accountant General with monthly accounts will be paid at the Bank in accordance with

the order of the Treasury Officer, the Bank being responsible only for strict adherence to

this order and for obtaining upon the bill a proper discharge from the payee.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

figures. However, in case of cheques, bank drafts, deposit re-payment vouchers, postal

vouchers, lapsed deposit refund vouchers and all bills pre-audited by the Accountant General;

where the amount is already expressed in words and figures and no alteration is

necessary owing to retrenchments, the pay order may be confined to the word “Pay”.

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 included in the Advice List. Instructions on

preparation of Advice List are given in Appendix 9.

NOTE:— Corrections and alterations in orders of payment given by the Treasury Officer on the Bank must

be attested by his full signature.

112. As far as possible all bills, cheques, etc. passed for payment at the Treasury should be paid on

the same day and no payment should be made except under written pay order of the Treasury Officer.

113.

(a)

When a bill is presented by a person who is not the Drawing Officer himself or his

duly authorised agent/banker, he shall be required to produce a letter of authority in the

BTC Form 13 to enable him to receive such payment. The signature of the messenger or his

thumb impression, if illiterate, shall be taken on the bill as a proof that the messenger actually

received the money on behalf of the Drawing Officer.

(b)

In cases in which the endorsement on a bill is unauthorized, incomplete or otherwise irregular,

the Treasury Officer shall refuse payment of the bill and return it to the person who

presents it with a memorandum explaining why payment has been refused.

114.

(a)

Special precaution must be taken by the Treasury Officer as regards all bills and documents

showing signs of alteration; and if such documents be frequently received from any

office, the attention of the head of the office shall be formally drawn to be irregularity.

(b)

No document bearing an erasure should be accepted. The Treasury Officer shall refuse

payment on such document and he should call for a fresh document.

115. With regard to claims presented either on bills or on cheques, the signature of the drawing

officer and of the countersigning officer, in case of countersignature, shall be compared with his specimen

signature received under Rules 70 and 84 above. The Treasury Officer shall satisfy himself that the

signatures are genuine and in order before he orders payment. In the case of payments to be made on the authority

of an order purporting to have been issued from the office of an Accountant General, the Treasury Officer

shall verify the signature on the order by comparison with the specimen signature of the signing officer

received under Rule 102 above.

NOTE: — Specimen signature received by the Treasury Officer should be carefully pasted in

guard-files which must be kept in the person custody of the Treasury Officer or in front

part of the allotment registers maintained in the Treasury to facilitate comparison with the signatures

on bills/cheques and the allotment orders.

116.(a) The Treasury Officer shall check the arithmetical computation on the bill. When bills presented

for payment contain obvious arithmetical mistakes or trifling mistakes which can be easily

corrected, the Treasury Officer should not return such bills but should correct them and pay the

corrected amount of the bill.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(b)

Where bills contain doubtful items which can easily be eliminated, the Treasury Officer

should disallow the doubtful items and pay the remainder of the bills. In such cases, the

corrections made and the reasons therefor should be intimated to the presenter of the bill.

117. A register in BTC Form 14 shall be maintained by the Treasury showing the details of self-drawing

officers, if any, who are entitled to draw their pay and allowances from that Treasury. As each pay or leave-salary

bill is presented for payment, reference to this register shall be made to see that the sanctioned rate is not

exceeded.

118. The Treasury Officer has to satisfy not only himself, but also the Accountant General that

the claim is valid. Careful attention must, therefore, be given to the rules regarding the preparation of bills. The

Treasury Officer must have sufficient information as to the nature of every payment he is making.

119. Bill Clerk shall see that no defects exist in bills passed for payment at the Treasury. Defective bill

should be returned to the drawing officer for amendment and if for any reason the defect cannot be removed,

a written explanation must be obtained and attached to the bill for the information of the Accountant General.

The half margin memoranda with which bills containing objectionable items are returned shall be sent

back to the Treasury Officer with the bills after removal of the reported defects. These objections memoranda

should be filed serially in a separate file and preserved for three years in the Treasury and should be produced

at the time of inspection. A set of instructions for the guidance of Treasury Officers is given in Appendix 10.

120. A Treasury Officer shall not entertain correspondence from a government servant or a private

individual making claim to any special allowance or concession, but request the person concerned to

address the concerned Administrative Department of the State Government either direct or through his

own official superior as the case may be.

Payment to persons not in government employment

121. The payments due to contractors may, if so desired by them, be made to their Banks instead of direct

to contractors, provided that the department concerned obtains (i) an authorization from the contractor in the

form of a legally valid documents, such as a power of attorney or transfer deed, conferring authority on the Bank

to receive payment, and (ii) the contractor’s own acceptance of the correctness of the account made out as being

due to him by the Government, or his signature on the bill or other claim preferred against the Government before

settlement of the account or claim by payment to the said Bank. While the receipt given by a Bank will constitute

a full and sufficient discharge for the payment, contractors should wherever possible be induced to present

their bills duly receipted and discharged through their bankers.

Cheques and Letters of Credit

122. Stocks of cheque books required for supply to the drawing officers under Rule 90 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 to

drawing officers, care being taken to ensure that they are acknowledged by the latter promptly.

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 90 above and is in use by the drawing

officer who has signed it.

124. In case of a cheque lost before payment, in respect of which a certificate of non-payment

has been furnished by the Treasury Officer to the Drawing Officer, the precautions prescribed in Rule

94 shall be carefully observed with a view to preventing the payment of the cheque in question.

125. Every payment made on the authority of any letter of credit or assignment must without fail

be noted at the time of payment under the Treasury Officer’s initials in the appropriate register of payments.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Sub-section III- Responsibility for moneys withdrawn

Voucher for Payment

126. A government servant supplied with funds for expenditure shall be responsible for such funds

until an account of them has been rendered to the satisfaction of the Accountant General. He shall also be

responsible for seeing that payments are made to persons entitled to receive them.

127. 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 must bear, or have attached to it, an acknowledgement of the payment

signed by the person, by whom or on whose behalf, the claim is put forward. The acknowledgment shall be

taken at the time of payment.

128. In all cases of payment by remittance, a note of the date and mode of remittance must be

made on the bill or voucher at the time of remittance. In cases of remittance by postal money order the purpose of

the remittance should be stated briefly in the acknowledgment portion thereof.

129. In all cases in which it is not possible or expedient to support a payment by a voucher or by the

payee’s receipt, a certificate of payment prepared in manuscript, signed by the disbursing officer and

countersigned by his superior officer, together with a memorandum explaining the circumstances, should invariably

be placed on record and submitted to the Accountant General, wherever necessary. Full particulars of the

claims should invariably be set forth and where this necessitates the use of a regular bill form, the

certificate itself may be recorded thereon.

130. A certified copy (marked ‘duplicate’) of a receipted voucher may be retained by the disbursing officer

should this be necessary to complete the record of his office, but the payee should not be required to sign such

a copy or give a duplicate acknowledgment of the payment.

131.The provisions of Rules 82 and 88 regarding the preparation of bills and giving of stamped receipts

shall be carefully observed in regard to claims presented at a departmental office for disbursement.

NOTE:—

Cash memoranda will not be regarded as sub-vouchers in Audit unless they contain an

acknowledgement of the receipt of money from the person named therein and with revenue

stamps affixed when the amount exceeds Rs. 5000.

132. Every voucher must bear a pay order signed or initialed by the responsible disbursing officer,

specifying the amount payable both in words and figures. All pay orders must be signed in ink.

133. All paid vouchers must be stamped ‘paid^’ or so cancelled that they cannot be used the second time,

Stamps affixed to vouchers must also be cancelled so that they may not be used again.

134. 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 document till they are destroyed

under the orders of competent authority or after the prescribed period.

135. All sub-vouchers to bills must be cancelled in such manner that they cannot be subsequently used for

presenting fraudulent claims. Only sub-vouchers above Rs.1000 need be sent to the Treasury, the remaining

should be retained in the DDO’s office for audit.

Overcharges

136. Subject to such special orders as the Government may issue in any individual case, the

responsibility for an overcharge shall rest primarily with the drawer of a bill, and it is only in the event of

culpable negligence on the part of the controlling officer or the Treasury Officer that the question of

recovery from either of them may be considered.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Audit objections and recoveries

137. Every government servant entrusted with the duty of making payments on behalf of Government

should attend promptly to all objections and orders communicated to him by the Accountant General

either directly, or through the Treasury Officer by letters, audit memoranda, etc. He should return the audit

memoranda or reply to objections within a month or send a letter explaining the cause of delay.

NOTE:—

In case of the Forest Department the objection statements should be returned in original

by the Divisional Forest Officer through the Conservator within a week of their receipt from

the Accountant General. A list will also be forwarded by the Accountant General to the

Conservator each month showing the dates on which the objection statements were sent to

each divisional office. The list should be completed and sent back to the Accountant General by

the Conservator after all objection statements for the months have been returned.

138.(a)

If a Treasury officer receives intimation from the Accountant General that moneys have

been incorrectly withdrawn and that a certain sum should be recovered from a drawing

officer, he shall effect the recovery without delay and the drawing officer shall without

delay repay the sum in such manner as the Accountant General may direct.

(b)

When the Accountant General disallows any payment as unauthorized, the disbursing officer is

bound to recover the amount disallowed and not pay it in future till the Accountant General

authorizes the payment to be resumed.

(c)

If a government servant from whom a recovery is ordered is transferred to the jurisdiction of

another disbursing officer, the order of recovery should be passed on to that disbursing officer

without delay.

139.(a)

A disbursing officer must not, when a retrenchment is ordered, enter into any correspondence

with either the Accountant General or the government servant concerned. It is his duty to promptly

carry out the orders and to leave the aggrieved person to approach the proper authority.

(b)

Representations and protests against retrenchments ordered by the Accountant General 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.

(c)

A register shall be maintained at the Treasury and at every disbursing office for recording all

retrenchments ordered by the Accountant General. Separate columns shall be provided to

show name and office of the person from whom the recovery is to be made, the nature

and amount of over-payment and the method by which the over-payment has been adjusted.

140.(a) Deductions on account of sums disallowed from pay bills shall be made in accordance

with instructions issued by AG. The recovery of a sum disallowed from a pay bill or

travelling allowance bill shall be made from the next payment, subject to the proviso in

subsection(b).

(b)

Recoveries may not ordinarily be made at a rate exceeding one third of total pay and allowances,

unless the government servant affected has, in receiving or drawing the excess, acted

contrary to orders or without due justification. Further, the limit mentioned above shall not apply

to advances drawn by government servants for special work, which are neither utilized within the

stipulated period, nor repaid into the Government Account.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Section 3- Personal Claims of Government Servants

Sub-section I- General Principles

Due Date

141. 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 not earlier

than 15 days before the last working day of the month and shall be due for payment on the last working day

of the month when the Bank is open.

142. Separate bills may be presented for pay and allowances for part of a month at a Treasury and

paid before the last day of the month when a government servant

(i) is on vacation or proceeds on deputation or on leave within India; or

(ii) quits the Government Service or is transferred to Foreign Service; or

(iii) when a government servant is transferred to another account circle, or within the same

account circle from one department to another, or in the case of the police department from

one branch to another involving a different head of account.

Deductions from Bills

143. The following deductions are usually made from pay bills:—Fines imposed on government

servants, rents for government residences including rents for furniture, water and sanitary installations,

charges for cost of water, electricity etc., fund subscriptions, amounts retrenched and ordered for recovery,

income tax deductions, repayments of advances, premium for insurance policies etc.

144. The duty of noting the proper deductions to be made from pay bills on account of fund and other

deductions devolves on the DDO, but no discretion is allowed in carrying out an order received from the

Accountant General for making a particular deduction. The procedure to be followed in making such

deductions is laid down in Chapter 5 below.

145. (a)

Recoveries on account of security deposits of employees of different departments should

be made in cash at the time of disbursement of pay and kept in accordance with departmental

instructions.

(b)

For payments made into a court of law on account of attachment or otherwise, the recoveries

should also be made in cash and remitted to the court concerned. The receipts of the court

should be obtained and filed with the acquittance roll.

Deductions of Income Tax

146. Deductions from pay bills on account of income-tax shall be made strictly in accordance with

the relevant provisions of the Income-Tax Act, 1961 as modified from time to time and the rules and orders issued

there under.

House Rent Deductions

147.(a)

The Executive Engineer in case of buildings under the Public Works Department and

the departmental officer in case of other buildings under departmental charge, will submit

a statement intimating the rate at which rent and other charges are recoverable in BTC

Form 15 to the Drawing and Disbursing Officer, who shall make the necessary

deductions from the next bill in which the pay is drawn. This statement shall be revised

each time the rate at which such recovery is to be made changes.

NOTE:—

The provisions of this rule apply not only to rent, but also other charges such as additional rents

recoverable for furniture, water and sanitary installations, charges for cost of water, electricity

etc. Such other charges may, under the orders of competent authority, be recovered in

the same manner as and together with the rents of building proper.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(b)

The Divisional Officer shall render in duplicate a demand statement in BTC Form 16 to

the DDO concerned. After the recovery has been made, one copy of the statement

shall be returned to the authority from which it was received after noting the amounts

recovered, the other copy being attached to the pay bill from which recovery is to be

made. In noting the deductions in the bills, the head of account to be credited and other particulars

as given in the demand statement must be shown.

(c)

The Treasury Officer will detach the rent roll from the bills after recovery and submit

them to the Accountant General with the schedule of rents recovered. If a rent roll relates to

more than one bill, it will be attached to the largest bill and extract of recoveries attached

to other bills in which the recoveries are made.

Attachment of pay and allowances etc. for settlement of debt

148.(a)

When the pay of a government servant is attached by any order of a court of law, it is

the duty of the officer receiving the attachment order to see that proper deduction is

made in satisfaction of such order from the pay bill of the government servant concerned.

(b)

The extent to which the emoluments of a government servant are exempt from attachment

for debt is laid down in Section 60 of the Code of Civil Procedure, 1908.

149. (a)

Subject as hereinafter provided in this rule, the gross amount of pay and allowances shall be

drawn on a pay bill, but only the net amount after deducting the amount recoverable under

the attachment order, shall be disbursed to the government servant concerned. The

authority whose duty it is to make the deductions is responsible for remitting the amounts

without undue delay to the court concerned.

(b)

The particulars of the attachment order being cited in the pay bill or the acquittance roll as an

authority for the charge and the court’s receipt for the amounts shall be filed with the

attachment register or such other suitable record as may be kept by the Drawing Officer.

(c)

The cost, if any, of remittance of money realized under its attachment order shall be

deducted from the amount realized and the net amount remitted to the court.

Place of payment

150.(a)

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.

(b)

The bills for pay and allowance of the establishments of Public Works Department are

payable at the nearest Treasury with which they will be placed in account by the Accountant

General provided that no officer shall be allowed to draw on more than one Treasury.

(c)

In case of transfer, the pay due in respect of the old post, which has not been drawn at the

time of the transfer, may be drawn at the new headquarter or at the place in which the pay

in respect of the new post is drawn.

Payment of pay, leave-salary etc. through agents

151. Ordinarily, pay and allowances of a government servant should be paid into his bank account.

However, in special circumstances, the government servant may be allowed to receive payment through a

messenger duly authorised by him, but there can be no endorsement on the bill to pay any such person.

Government will accept no liability for any loss or misappropriation in respect of money, cheques or bills

made over to a messenger.

152. Authority letter for payment of leave salary in lieu of unutilized leave to retired, deceased employees

or on account of other reasons shall be issued on receipt of sanction of the competent authority after

adjustment of outstanding advances, if any, and the required no dues certificate. Payment of such claims

received from Drawing and Disbursing Officers shall be made by the Treasury as per rules like other

retirement benefits.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Sub-section II- Bills of Establishment

The rules of procedure prescribed in this sub-section shall apply to personal claims of all government

servants whose pay and allowances are payable on bills drawn on a Treasury.

Monthly Bills

153. For purposes of this section, parts of an establishment under the same officer, which pertain to

different major heads, shall be regarded as distinct establishment and drawn on separate bills.

154. The claims of gazetted government servants shall be drawn by the Drawing and Disbursing Officer of

the concerned department to whom they are attached. A consolidated bill of claim for pay and allowances,

instead of separate bills for each gazetted government servant, shall be drawn in respect of all gazetted

government servants for an establishment. The same provision shall apply of all tribunals, commissions and

such other bodies of the government whose employees draw their salaries directly from the Treasury.

Forms and Preparation

155. Bills for pay, fixed allowances and leave salaries shall be prepared in BTC Form17, separately for

permanent and 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 of 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.

NOTE:-

In the case of gazetted government servants, the pay slip shall be indicated in a separate column

in BTC Form17. The words ‘Gazetted’ may be indicated prominently on top of the Bill so as to

distinguish it from the non-gazetted Establishment Bills.

156. All allowances, including permanent travelling allowance, conveyance allowance, house rent

allowance, etc. should be drawn in the establishment pay bill.

157. 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 must be checked by the Drawing Officer himself or by some

responsible person other than the clerk preparing the bill.The certificates prescribed in the pay bill form

should be given at one place only in the main establishment bill and it is unnecessary to repeat it in supplementary

bills.

158. In case of works department’s establishment bills, the Drawing Officers are responsible for

ensuring that (1) the name of the circle of superintendence and (2) the major head and other particulars

necessary for determining the accounts classification are carefully recorded in each bill.

NOTE:- The cost of any special establishment for acquisition of land under the orders of the State

Government by a civil officer acting as public works disburser is chargeable as the cost of

the works concerned and not as general establishment charges.

Absentee Statement

159.(a) If any government servant was found absent during the month, either on special duty or

suspension, or with or without leave other than casual leave, or when a post was left vacant

substantively, the monthly bill shall be supported by an absentee statement in BTC Form

18.

(b) Whenever an absentee statement accompanies a bill, certificate no. 2 printed on the

Pay Bill Form (BTC Form 17) should be struck out.

160. Whenever leave salary is drawn in respect of a government servant who has served under

another government or department, which is treated as a separate unit for purposes of allocation of

leave salary, a detailed statement showing the allocation of such leave salary shall be attached to the

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

absentee statement of the month in which the leave salary is first drawn and it must be ensured that leave

salary is not drawn more than once.

Increment Certificate

161. (a)

When a periodical increment is drawn for the first month by a government servant, a certificate

in BTC Form 19 shall be appended.

(b)

Of the two alternative certificates printed on BTC Form 19, the first one may be used in any

case where the increment becomes due to a government servant for having been incumbent in

the post specified for the prescribed qualifying period, as counted from the date of the last

increment or of appointment to the post, but excluding periods of suspension and absence

on extraordinary leave, if any. An increment so earned may be drawn in the establishment

bill without further authority.

(c)

In all other cases, the second alternative certificate shall be used with the explanatory

memorandum showing briefly, but clearly, the grounds on which the increment is claimed

and drawn.

Overtime Allowance

162. Subject to any general or special orders issued by the Government in this behalf, every bill in

which overtime allowances are claimed shall contain a certificate of the Drawing and Disbursing Officer

to the following effect

(i)

that the men for whom overtime allowances are claimed in the bill have actually earned

by them working overtime;

(ii)

the periods for which overtime allowances are claimed in the bill have been checked

with the initial records and found correct;

(iii)

The overtime allowances are claimed at rates sanctioned by the competent authority;

and

(iv)

the overtime allowances have been taken into account in calculating the income tax due

from the government servants noted in the bill.

163. In cases in which the overtime is paid out of fees recovered from private parties and credited in the

Public Account, the drawing officer should certify on the bill that the prescribed fees have been realized and

credited into the Treasury.

Arrear Bills

164.(a) Arrears of pay, fixed allowances or leave salary shall be drawn not in the ordinary monthly bill,

but in a separate bill. The following should be indicated in the bill – a) the amount claimed for each

month and b) the number and date together with the date of encashment of the bill from

which the charge was omitted or withheld, or on which it was refunded by deduction, or of any

special order of the competent authority granting a new allowance or an increase in pay.

(b)

A note of the arrear bill shall invariably be made in the office copy of the bills to which the

claim pertains over the dated initials of the drawer of the arrear bill in order to avoid the risk of the

arrears being claimed over again.

(c)

Subject to the conditions laid down in Rules above, arrear bills can be presented at any time and

may include as many items as are necessary.

(d)

The Drawing Officer shall also record the following certificate on the arrear bill under his

dated signature: (i) that no part of the amount claimed has been drawn previously and (ii) that a

note of the arrear claim has been made in the office copy of the bills to which the claim pertains.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Travelling Allowance Bill

165. The bill for travelling allowance shall be prepared in BTC Form 20, the instructions printed on

the form being strictly observed.

166. Travelling allowance bills of government servants proceeding on tour shall be presented at convenient

intervals during the period of their tour or immediately on return to the headquarters and as far as practicable

before 31st March, if the tour has been completed before that date.

167.(a) In case of works departments, travelling allowance bills can be presented for payment only

after the claims have been passed by the controlling officer. Subordinates should therefore

prepare their travelling allowance journal in BTC Form 21 and after these are duly

countersigned by the proper authority, an abstract showing the totals under each head of

claim for each person should be prepared in BTC Form 22 by the Divisional Officer for

presentation at the Treasury.

(b) Election T.A. advance is a special type of advance which is given on lump sum basis.

Election T.A. advances consist of advances given to election personnel for actual performance

of election duty on the day of poll or on proceeding for such duty or coming back on completion

of it and does not include any other peripheral duties performed before or after election. In

such cases, there shall not be a need for T.A. Bill in BTC form 20 and the D.C. bill shall

consist of the Advance’s Register and the receipt given by the election personnel.

Section 4- Contingent Charges

Sub-Section I—General Rules

168. The term ‘contingent charges’ or ‘contingencies’ used in this chapter means and includes all incidental

and other expenses which are incurred for the management of an office as an office, or for the technical

working of a department other than those which under prescribed rules of classification of expenditure fall

under some other head of expenditure e.g. ‘works’, ‘stock’, ‘tools and plant’ etc.

169. The rules of procedure prescribed in this section shall apply primarily to contingencies. However,

miscellaneous expenditure which is not classed as contingencies is also subject to these rules except in so far

as it may be governed by any special rules of procedure prescribed in other sections of this chapter or by any

departmental regulation.

Classification of Charges

170. Contingent charges incurred on public service are divided into the following main kinds:

Contract contingencies: Charges for which a lump sum is placed annually at the disposal of a

disbursing officer for expenditure. They generally consist of charges the annual incidence of which can be

averaged with reasonable accuracy.

Countersigned contingencies: Charges which require the approval of some controlling authority before

they can be admitted as legitimate expenditure.

Fully vouched contingencies: Charges which require neither special sanction nor countersignature,

but may be incurred by the head of the office on his own authority subject to the necessity of accounting for

them subsequently.

171. Subject to orders of the State Government or of controlling authority, a government servant is

allowed to draw money from the Treasury for contingent expenditure incurred on public service within the

amount allotted to him in his budget estimate.

Permanent advance or imprest

172. Permanent advances are granted to government servants who may have to meet certain

classes of expenditure before they can place themselves in funds by drawing bills. The amount of the advances

should be fixed by competent authority according to the requirements of each office. The holder of a permanent

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

advance is responsible for the safe custody of the money placed in his hands and he must at all times be ready to

produce the total amount of money either in vouchers or in cash.

173. An imprest is a standing advance of a fixed sum of money given to a disbursing officer in the

Works Department to enable him to make certain classes of payments which may be entrusted to his charge

by the Executive Engineer or the sub-divisional officer.

174. When a disbursing officer makes a remittance to a subordinate officer to enable him to make a

number of petty payments on muster-roll or other vouchers which have already been passed for payment, the

amount remitted should be treated as a temporary advance.

175. The permanent advance and imprest should be authorized by a sanction of the Finance Department

under intimation to the Accountant General.

General Limitations

176. All charges incurred must be drawn and paid at once and no money should be withdrawn from the

Treasury unless it is required for immediate payment.

177. No Money shall be drawn from the Treasury in anticipation of demands or to prevent lapse of

budget grants. If under special circumstances, money is drawn in advance under the orders of a competent

authority, the unspent balance of the amount so drawn should be refunded to the Treasury by short drawal in the

next bill or with a challan at the earliest possible opportunity and in any case before the end of the financial

year in which the amount is drawn. A certificate shall be furnished by the Drawing and Disbursing

officer to the effect that the money withdrawn on the contingent bill shall be spent within the same

financial year and that the unspent amount shall be remitted to the Treasury before 31^st March of the

year.

178. If payments have to be made to firms not located at the headquarters station of the drawing

officer, payment should be made by bank drafts wherever possible.

179. Save as hereinafter provided in this rule no pay of any kind and no additions to pay may be drawn on

bills for contingent expenditure.

180. The pay of the following establishments may be drawn and charged as contingent expenditure:—

(i)

Hot and cold weather arrangements;

(ii)

Manual labourers engaged on work of occasional nature and paid daily or monthly wages;

(iii)

Temporary field establishments on surveys and settlements.

Contingent charges incurred on account of the wages of mazdoors engaged on manual labour and

paid at daily or monthly rates shall be supported by a certificate signed by the disbursing officer to the effect

that the mazdoors were actually engaged and paid.

181. Contingent bills preferring claims for rents, electricity and other’ connected charges incurred

on account of hire of private buildings by the Government for accommodation of State Government

Offices should be accompanied by the following certificate signed by the Disbursing Officers:

“Certified that the amount drawn on account of rent, rates and taxes in contingent bill (no)

dated (date) the Rs (amount) was actually paid to the parties concerned and that—

(i)

no portion of the building for which the expenditure was incurred was utilized for

residential or other purposes during the period the charges were paid.

(ii)

in the expenditure in respect of the portion of the building used for residential or other

purposes during the period for which the charges were paid, has been recovered

from the under mentioned government servants from whom it was due.”

Provided that in case of Drawing and Disbursing Officers who do not find it possible to furnish the

first portion of the certificate prescribed above due to the fact that the imprest amounts

held by them are much less than the monthly rate of contingent expenditure on rent, rates

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

and taxes etc. required to be paid by them, the following certificate should be furnished in

lieu of the first portion of the certificate prescribed above:-

Certified that (i) the amounts drawn on account of rent, rates and taxes etc. in previous

contingent bill (no) dated (date) the (amount) have actually been paid to the parties concerned, and

that (ii)the amounts drawn in this bill will be paid to the parties on realization.

182. Contingent bills which include charges on account of purchase of goods on which Sales Tax

has also been charged should be supported by the following certificate signed by the disbursing officer:

‘Certified that in case of sub-vouchers attached to the bill and those retained in my office

relating to the purchase of goods on which Sales Tax has been charged, the goods have not been

exempted under the Central Sales Tax Act or the Rules made there under and that the amounts paid on

account of Sales Tax on those goods are correct under the provisions of that Act or the rules made

there under and in the case of supplies against regular contracts, the relevant contract includes

a specific provision that Sales Tax is payable by Government.’

183. The following certificate, signed by the drawing officer, shall be attached with all the contingent

bills which include charges on account of expenditure on light refreshments at formal meetings and conferences.

‘Certified that the expenditure on entertainment charges included in this bill was incurred in

accordance with the terms and conditions laid down by the Government from time to time, and that

the prescribed monetary limits have not peen exceeded.’

Sub-Section II- Bills for Contingent Charges

General

184. Record of Contingent Expenditure: —A register of contingent expenditure shall be kept in

each office in BTC Form 23 and the initials of the head of office or of the DDO shall be entered against

the date of payment of each item. As each payment is made, entries must be made in the Contingent

proper column; and in case of any charge requiring explanation, the initial of the Government Servant

incurring it shall be taken against the description.

185.(a)

Whenever it is necessary to draw money for permanent advance, or whenever a transfer

of charge takes place, and in any case at the end of each month, a red ink line shall be

ruled across the page of the register(s), all columns be added up and the totals posted in

a separate bill for each class of contingent expenditure. The head of the office or the

government servant to whom the duty has been delegated, shall carefully scrutinize the

entries in the register(s) with the sub-vouchers, initial them if this has not already been

done and sign the bill for presenting to the Treasury.

(b)

To enable the disbursing officer to watch the progress of expenditure under each detailed

head, as compared to the appropriation for it, a progressive total of all the columns must be

made monthly, immediately after the monthly total, so as to include all payments under each

head.

186. When in paying rewards to informers, or in any other case, it is not desirable to disclose the

names of payees, a certificate in handwriting of the disbursing officer to the effect that the payment has

been duly made, shall be enclosed to the bill in support of the payment in lieu of the payee’s receipt

ordinarily required.

Contract Contingencies

187. Contract contingencies are drawn on bills in BTC Form 24. No details beyond stating the

expenditure against the printed or manuscript heading in the bill is required to be given and no sub-vouchers need

to be attached.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

188. The disbursing officers must obtain legal aquittances for all payments. The sub-vouchers for more

than Rs. 1000should be retained in the office while the others should be destroyed or so defaced after the end

of the financial year that they cannot be used again. Sub-vouchers above Rs. 1000 retained in the office should

be preserved for a period of three years.

189. The total expenditure up-to-date including the amount of the bill should be noted in the memo

of allotment and expenditure and Treasury Officer should refuse payment if this is not given in the bill, or if the

expenditure exceeds the grant.

Fully-vouched Contingent Charges

190. 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 BTC Form 25.

Countersigned Contingencies

Abstract bill

191. Contingent charges requiring countersignature after payment may be drawn on “abstract bills” in

BTC Form 26. Such bills do not contain the details of the charges and are presented at the Treasury without

any supporting vouchers. The drawing officer states in each bill the fact that a “detailed bill” is to be sent for

countersignature by a named date.

NOTE: —

Money should not be drawn on abstract bills if the charges can be defrayed from permanent

advance.

192. A certificate to the effect that a detailed bill for abstract bills drawn previously has been

submitted for countersignature to the controlling officer on such a date shall be attached to the next

contingent abstract bill presented at the Treasury.

NOTE: — Contingencies countersigned before payment should be drawn in BTC Form 25 containing

full details of the charges and not on the abstract bills as mentioned above.

Detailed Bill

193. The monthly detailed bill should be prepared from the monthly totals of the contingent register in BTC

Form 27. The detailed bill should bear the heading ‘Not payable at the Treasury’. The sub-vouchers included and

the amount charged in the bill must be agreed with the amount actually drawn from the Treasury within the month.

It should be signed by the Drawing and Disbursing Officer and submitted to the Controlling Officer. The

detailed bill shall be accompanied by sub-vouchers above Rs. 5000 and certificate endorsed by the Drawing and

Disbursing Officer on the bill in respect of amounts below Rs 5000.

194. (i)

In no case should the submission of the detailed bill be delayed beyond the end of the sixth

month following that in which the abstract bill was drawn from the Treasury. No abstract bill

shall be cashed after the end of this period unless detailed bill has been submitted in accordance

with these rules.

(ii)

In projects which are not executed by concerned Departments/DDOs, the demand should

normally be placed by the Department in the concerned Works Departments sub-head.

However, in case it is not possible to make a provision of said amount in the budgeted

demand head, the concerned department/DDO shall draw the money on Abstract bill and

make it available to Works Department through a Bank Draft/Challan (for the same treasury)

in order to avoid double accounting.

In such cases the DC bill for the project shall be given by the concerned Works

division/divisions to the A.G. within one year from drawal of account in the Form No.- BTC

Form 27B. However, this does not absolve the department drawing the money initially from

furnishing the full account to A.G., and its duty to furnish the account is completed only after

the accounts are adjusted by A.G.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(iii)

In Centrally Sponsored schemes, where the State Government provides State share and as

per rule of Centrally sponsored schemes an annual audit by Chartered Accountant is done,

it shall be sufficient to give a D.C. Bill on the basis of the Audit Report by Chartered

Accountant. However, sucha bill should contain following details :-

(a) Type of Bill.

(b) No. of AC Bill/DC Bill, date and amount.

(d) Proportion of Centre and State share

(e) Respective Challan/Voucher

(f) Name of treasury/sub treasury

(g) DDO Code

(h) Voted or Charged

Countersignature and Disallowance

195. Countersigning officers should sign the certificate prescribed at the end of detailed bill in BTC Form 27

and communicate any disallowance to the disbursing officer. The disallowed amount should be refunded

without fail by short drawing on the next contingent bill presented at the Treasury for the same department. In

the bill, the gross amount of each sub-voucher should be entered and below the total ‘Deduct disallowed

from bill of (month) Rs (amount)’. The receipt should be given for the net amount only and the item

disallowed must be recovered without fail.

196. If after correspondence the countersigning officer withdraws his objection, the items may

be included in the next contingent bill and re-drawn. In such a case, after the total of the sub-vouchers

in the next bill presented at the Treasury, the following should be entered: ‘Add amount of disallowance

from bill (number/month) refunded by deduction from the contingent bill no (number) dated (date) and

re-allowed as per (orders reference)’. The receipt would be for the gross amount only.

197. It will be observed that the totals in the disbursing officer’s register are those of amounts

charged, not of those admitted by the countersigning officer. When an amount is disallowed, it is adjusted

by a short withdrawal on another bill. The actual charge for each head may, therefore, be worked out

by entering the amount retrenched in black ink with a minus sign in the column of the retrenched head

as done in the bill in which the adjustment is made. The carried forward totals will thus be correct.

198. The detailed bill should be forwarded to the Accountant General through the Treasury Officer

in support of the debit appearing in Treasury Account, within six months, from the date of drawal of AC

bill, and the treasury should keep an account thereof.

Section 5 - Pension Payments

Sub section I- Introductory

199.(a)

Subject as hereinafter provided, the rules in this section shall regulate the procedure with

regard to the payment in India of pensions payable by, or out of the revenues of the Government

of Bihar;

Provided that if in any State a different procedure has been prescribed for the payment of pensions,

the same procedure may, unless there are any general or special orders of the Government

to the contrary, be applied in the making of payments at a Treasury of that State of any

pensions payable by, or out of the revenues of Government of Bihar.

(b) Nothing contained in this rule shall be taken as affecting:

(i)

the provisions of the Pensions Act {Act XXMI of 1871} or of any rules made there

under or the exercise by the State Government of such functions of the Central Government

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

under the Pensions Act as may be entrusted to it in consequence of the delegation of

functions under Section 124 of the Government of India Act, 1935;

(ii)

the provisions of any rule contained in the Civil Service Regulations not provided

for in this section or of any departmental regulations issued by, or under the authority

of the Governor of Bihar, prescribing the procedure for payment of any pensions payable

by, or out of the revenues of State of Bihar.

200. Unless there is anything repugnant in the subject or context, or there are express orders of

the Government to the contrary, the procedure with regard to the payment of pensions at any Treasury

payable by the Government on behalf of Government of India, local fund or of any other authority, shall be

regulated by the rules in this section.

201. In this section, except where it is expressly otherwise provided or the context otherwise requires:

“Disbursing Officer” means the Treasury officer/Bank.

“Political Pension” means a pension, not being a service pension granted or customarily payable

to or in respect of a person on political consideration or compassionate grounds, or in consideration of distinguished

or meritorious services, or of the surrender of rights or emoluments, and includes assignments or compensations,

when payable in the form of fixed allowances or grants.

“Service pension” means a pension payable to, or in respect of a person in consideration of past

employment under the Government, and includes a gratuity so payable.

202. Pensions or any other sums payable in respect of contributions to a family pension fund or

pension funds, by whatever name they are known, and any sums payable under the Workmen’s Compensation

Act are not subject to rules of this section.

Sub-section II - Place of payment

203.(a)

Subject as hereinafter provided, service pensions payable in India may be drawn from any

Treasury/public sector Bank in India.

(b)

Under reciprocal arrangements with other State Governments, pensions sanctioned by them

are payable in any Treasury in Bihar and pensions sanctioned by Government of Bihar

at their respective treasuries.

(c)

The political pension may be drawn from any Treasury in the State.

Transfers in India

204.(a) The State Government or the Accountant General may, on application and on sufficient

cause being shown, permit transfer of payment from one Treasury in India to another.

(b) This Rule applies primarily to service pensions. It may, however, be held to apply also to

political pensions, but in such cases the Accountant General should, before permitting

transfer, obtain the concurrence of the authority empowered to permit change of residence on

the part of the political pensioner.

Rule should be forwarded to the Accountant General. The Treasury from which the payment is

to be transferred should be instructed to return to the Accountant General both halves of the

Pension Payment Order.

(d) The Accountant General will then either issue a new payment order or enface the old payment

order for payment at the new Treasury and forward it, through the Accountant General of that

State, to the Treasury Officer who will pay the pension in future.

(e) In cases of such transfer the authority sanctioning the pension will send to the Accountant

General, along with the pension papers, a certified copy of the pensioner’s latest photograph

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

in passport size which the latter will paste on the disburser’s portion of Pension Payment Order.

This procedure shall apply in case of transfers within the State also.

Transfers within the State

205. Treasury Officers are authorized to transfer the payment of pensions from one district to another

within the state. The Treasury Officer should forward both halves of the Pension Payment Order to the Treasury

Officer of the new district with information of the date up to which payment was made in the old district and

forward simultaneously a copy of the communication to the Accountant General.

Sub-section III - Authority for payment

Pension Payment Order

206. Unless the Government orders otherwise in the case of any particular class of pensions, payment of

pensions can be made only upon Pension Payment Orders issued by the Accountant General.

207.(a)

In issuing a Pension Payment Order, the Accountant General will attach to the order a specimen

signature of the pensioner if he can sign his name in English or Hindi, or else the thumb and finger

impressions of pensioner’s left hand. The specimen signature and thumb and finger impressions

should be duly attested by the head of the office concerned or by some other responsible

person. A certified copy of the pensioner’s and his spouse’s photograph in passport size

should be pasted on the disburser’s portion of the Pension Payment Order.

(b)

If any of the above documents are wanting a reference should be made to the Accountant

General. On no account should these be obtained by the Treasury Officer from the pensioner,

otherwise than for the purpose of comparison with the original in the disburser’s portion of

the Pension Payment Order.

(c)

The date of receipt of the Pension Payment Order from the Accountant General and that

of the issue of notice to the pensioner should be noted in the memo, in which the receipt

of the Pension Payment Order is acknowledged.

208.(a)

Disbursing officers are authorized to renew Pension Payment Orders without reference to

the Accountant General in cases in which pensioner’s portion is lost, worn or torn or the

entries on the reverse of either the pensioner’s or the disburser’s portion are completely

filled up. The renewed Pension Payment Orders shall bear the old number, date and facsimile of

signature of the issuing officer. The old PPO, if available, shall be retained by the disbursing

officer for three years and then destroyed. A note of the issue of the new Pension Payment

Order shall be made in the remarks column of the Pension Payment Orders Register.

(b)

On the renewal of a Pension Payment Order, the portion of the original order containing the

facsimile of the pensioner’s signature or his thumb impression, as the case may be, and the copy

of his/her photograph shall be cut off from the old and pasted on the renewed Pension Payment

Order, before the latter is signed by the disbursing officer.

209.(a)

When a pensioner commutes part of the pension after drawing pension for sometime, both

portions of the Pension Payment Order must be returned without delay to the Accountant General

who will issue a fresh Pension Payment Order authorizing payment of the reduced pension in

future.

(b)

If the Pension Payment Order received from the Accountant General’s office relates to a

pensioner in whose favour a provisional Pension Payment Order has been issued, special

care shall be taken to return both halves of the provisional Pension Payment Order together

with the voucher for the first payment of final pension to the office of Accountant General

in a registered cover in advance of the Treasury schedule.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

210. The disburser’s portions of the Pensions Payment Orders shall be pasted in serial order in separate

files, one for each class of pensions, such as service, political, etc. These files must be kept in the

personal custody of the disbursing officer in such a manner that pensioners shall not have access thereto.

211.(a) The disbursing officer shall keep a register in BTC Form 28 of the Pension Payment

Orders issued on his office, which will serve as an index to the files referred to in the above Rule.

After seeing that a new order is correctly entered in this register, the disbursing officer

shall put his initials in the column of “Name of Pensioner”, and rule a red ink line across the

page below the entry. The column of remarks will be left blank as long as the order of

payment is in force. When both halves of the order are returned on account of death of

pensioner or on application for transfer or otherwise which causes its removal permanently from

the list of pensioners under his payment, the date and cause of return shall be entered under the

disbursing officer’s initials.

(b) On the receipt of an intimation about the death of a pensioner, prompt action shall be taken to

record the fact in the PPO Register and on the disburser’s portion of the Pension Payment Order.

they are to cease on marriage or at a given age, or under other specified circumstances,

shall not be entered in the same register with other pensions, but shall be recorded in special

registers to be kept for the purpose. All Pension Payment Orders of such pensions will bear the

letter ‘S’ in addition to the number. Additional columns shall be opened in such registers to

show clearly and precisely the special limitations and conditions attached to each pension

of this category.

Sub-section IV - Manner of payment

Due Date

212. Pensions fixed at monthly rates are payable monthly on and after the first day of the following

month, provided that when there is a variation in the rate of a pension consequent on the disbursement of the

commuted value of a portion thereof, pension for the broken part of the month at the original rate may be paid

before the end of the month.

Provided further that if the first four days of a month are public holidays on which pensions are not

disbursed at the Treasury or the public sector Bank as the case may be, the pension may be paid

on the last working day before the holidays.

Payment of Claims

213. Save as hereinafter provided a pensioner must take payment in person after identification by comparison

with the Pension Payment Order.

214. On receipt of a Pension Payment Order at an office of disbursement, the pensioner’s portion shall be

made over to the pensioner after proper identification when he appears to receive his pension for the first time.

The specimen signature or the thumb impression, as the case may be of the pensioner shall be taken where

necessary, in the space provided for the purpose in the disburser’s portion of the Pension Payment Order.

215. A life certificate must accompany every claim which is not personally presented unless

exempted in accordance with the Rules below. When payment is made on a life certificate, it can be

made only for periods completed on or before the date of the certificate. The life certificate must be signed by

a person authorized, under these rules, to sign such certificates. All gazetted government servants are authorized

to sign life certificates for this purpose.

216. Personal appearance of pensioners at the Treasury is not necessary, even in the first occasion,

when they draw their pensions through the Bankers who have executed bonds of indemnity with the Government

and produce life certificates duly signed by persons authorized in accordance with these Rules, along with the

first pension bill and subsequently after the expiry of each year.

217. A pensioner specially exempted by the orders of competent authority from personal appearance, a

female pensioner not accustomed to appear in public or a pensioner, who is unable to appear in consequence of

bodily illness or infirmity may receive his or her pension through a representative upon production of a life certificate

signed by a responsible government servant or by some other well-known and trustworthy person.

NOTE: —

Commissioners of Divisions and other Heads of Departments and Collectors are empowered

to exempt pensioners from personal appearance for the purpose of drawing pensions.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

218. When a pensioner is specially exempted from personal appearance, the fact shall be noted by the

disbursing officer on his Pension Payment Order. In all cases of non appearance, a note shall be made on the

Pension Payment Order of the form in which proof was given within each year of the pensioner’s

continued existence and the initials of the disbursing officer or of the officer verifying the fact shall be put against

the note.

219. A pensioner not resident in India may draw his pension in India through a duly authorized agent who

must produce a certificate by a magistrate, a notary or a banker on each occasion that the pensioner was alive on

the date up to which his pension is claimed, unless the agent has executed a bond to refund overpayments

and produce such a certificate as aforesaid at least once in a year.

220. Pensions of insane persons may only be paid to their guardians appointed under the Lunacy Act

IV of 1912, or they may be paid to such persons as are appointed by the Government to draw them.

221. When a pensioner is a minor, or is for any other reason incapable of managing his own affairs and

has no regularly appointed manager or guardian, or when no such manager or guardian is nominated by the

sanctioning authority, the Collector may, on application by or on behalf of, the pensioner, and subject to such

conditions as he may impose, declare any suitable person to be the manager or guardian for the purpose of

receiving pension on behalf of the pensioner, and payments of pension may be made to such manager or guardian

in the same way as to the original holder provided that sufficient proofs are forthcoming at the time of each

payment of the original holder being alive and eligible to receive the pension for the period covered by the payment.

Such declaration may at any time be revoked or altered at the discretion of the Collector.

Forms of Pensions Bills and connected certificates

222. Save as hereinafter provided in this rule, claims for payment of pensions shall be presented

on bills in BTC Form 29, a copy of which will be supplied by the disbursing officer to each pensioner or

his agent or representative. The bill must be duly receipted by the pensioner or by some other person

authorized to give legal acquittance on his behalf. If the pensioner cannot sign his name, his thumb

impression shall be taken on the bill. The pensioner’s portion of the Pension Payment Order must invariably

be presented with the bill.

223. Instead of requiring each individual pensioner to present a separate bill in BTC Form 29, the disbursing

officer may, subject to such general or special instructions as the Accountant General may issue in this

behalf, prepare a single bill in BTC Form 30 for all on account of each class of pensions. The receipt of

each pensioner appearing personally shall be taken in the column provided for that purpose while individual

receipts shall be appended to the bill in support of the payments made. If payment is made on the basis of

a life certificate, a note should be made on the individual receipt of the name of the person actually receiving

the money. The number of entry in the Bill shall be entered on all such documents.

224. When a pensioner draws his pension through an agent or representative the claim must be supported

by the written authority of the pensioner to pay the pension to the agent or the representative nominated by

him to receive payment on his behalf. In such cases the endorsement “Received payment” must be signed by the

pensioner and a separate receipt which need not be stamped shall be endorsed by the agent or the nominee as the

case may be in token of having actually received the payment.

225. A declaration in BTR Form 31 shall be obtained half-yearly from female pensioners whose pension is

terminable by their marriage or re-marriage, and shall be attached to the bills for pension paid for December and

June.

226. A certificate of non-employment as printed on the forms of bills shall be obtained from all pensioners

in receipt of service pensions. If a pensioner who is required to sign the certificate is re-employed either permanently

or temporarily in a Government establishment, or in an establishment paid by the State Government or by a local

fund, during the period for which pension is claimed, he must furnish the necessary particulars therein,

and the disbursing officer shall ascertain and report whether the rules regarding such re-employment have

been duly observed. In case a pensioner is permitted under the rules of the State Government to draw pension

after re-employment, the certificate must be modified accordingly.

227. The following procedure shall be observed in drawing pensions through public sector Banks:

(a)

If the life certificate of the pensioner is given by such a recognized Bank it should not be

necessary for the Bank to state why the pensioner is unable to appear.

(b)

Payments of Pensions to clients of such recognized Banks may be made by transfer credit to

their account

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Checks to be applied by the Pension Disbursing Authority

228. A pensioner drawing pension for the first time shall be required to produce the copy of the order by

which the sanction to his pension was communicated to him.

229. On the appearance of a pensioner claiming payment of pension, his personal marks shall be

checked by the disbursing officer and the signature to the receipt shall be compared with the facsimile of the

signature taken on the disburser’s portion of the Pension Payment Order. If the pensioner cannot sign his

name, his thumb impression on the receipt shall be compared with the original impression taken on the

Order. In cases of doubt, payment may be made on the strength of resemblance between the Pensioner

and his photograph where one is pasted on the disburser’s portion of the PPO, pending final settlement of any

question which may arise about identification marks, signature or finger impressions.

230. When a pensioner draws his pension through another person, the disbursing officer must take

special precautions against fraudulent presentation of claims and satisfy himself of the existence of the pensioner

and of the identity of the payee before any payment is ordered, and if he feels any suspicion, shall refer it to the

pensioner before payment.

NOTE:—

In so far as the disbursing officer is concerned, the authority of a person to receive payment of

pension on behalf of a pensioner shall be deemed to remain unimpaired until its termination, the

death of the pensioner or otherwise, becomes known to the disbursing officer.

231. In view of the special risk of fraud involved in the payment of pensions of women who do not appear

in public, special care shall be taken in the identification of such pensioners. The descriptive rolls, when originally

prepared, and the periodical certificates of the continued existence of such women, shall be attested by two or

more persons of respectability in the town, village or pargana.

Record of payment

232. Every payment must be entered on the reverse of both portions of the Pension Payment Order

and attested by the signature of the disbursing officer. Further, when a pension is paid to a pensioner for

several months on the same date, it is essential that the date of payment in the Pension Payment Order

should be written against each month for which the claim is paid, though there is no objection to the disbursing

officer putting only one initial against several entries which may in such cases be joined by a bracket.

Special Rules applicable to Political Pensions

233. Every disbursing officer shall maintain a register of political pensions payable showing for each

pension separately:

(i) origin and nature of the pension and the ground on which it was sanctioned;

(ii) the amount and period of payment;

(iii) the order of competent authority sanctioning its payment;

(iv) the name and residence of the pensioner, with specification of shares, if any;

(v) reference to the register of Pension Payment Orders;

(vi) whether tenable for life only; or if it is inheritable, the manner and extent to which it will descend,

quoting the orders effecting it;

(vii) any special condition attached to the grant of the pension; and

(viii) any other matter worthy of note in connection with the pension.

234. In cases in which political pensioners are exempted from personal attendance, the disbursing

officer, if he entertains any doubt which he has no convenient means of removing, shall refer the case to the

Finance Department through his immediate superior for orders, but the payment of pension may not be

suspended pending the result of such reference.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Payment of Commuted Pension

235.(a)

The payment of the commuted value of a portion of a pension can be made upon the authority

issued by the Accountant General, only to and upon the receipt of the person legally entitled to

receive it, and not otherwise.

(b)

In every order authorizing the payment of commuted value of a portion of a pension, the Accountant

General will specify the date from which the pension may be paid at the old unreduced rate. If,

however in any case, the commuted portion of the pension to which the pensioner was not

entitled under this article has been paid to him before the receipt of the Accountant General’s

order authorizing the payment of the commuted value, the commuted portion so paid shall

be deducted from the amount payable in commutation.

Gratuities

236.(a) Gratuities shall be paid on the authority received from the Accountant- General, to whom the

sanction is communicated by the sanctioning authority or by another Accountant General. The

payee must be required to produce his personal copy of the letter of the Accountant General to

the Treasury Officer authorizing payment of the gratuity and the disbursing officer shall record

the fact of payment having been made on the copy of the order so produced.

(b)

Gratuities may be paid only to, and upon the receipt from the persons legally entitled to receive

them and not to, or upon the receipt from the head of the office or department in which the

government servant formerly served.

(c)

Provided that the payment of gratuities may be made, without personal-appearance of

the former government servant, through an authorized agent; including a Bank, who shall be

required to give the Government, separately in respect of each payment, a Bond of Indemnity,

which shall be duly stamped, in the following form:

In consideration of our being authorized to draw the gratuity amounting to Rs. (number) (in

words) payable to (Name of beneficiary) dated (date) issued by the Accountant General, we the (Name

of Bank or Agent) hereby agree to refund to the State Government on demand, any overpayment

that may be made to us on this account.

Sub-section V-Periodical identification of pensioners

General Rules

237.(a) On the first appearance of a pensioner on or after the first of April each year, the disbursing

officer shall, except in the case of pensioners whose specimen signature are attached with

the Pension Payment Order, take an impression of the thumb and all the fingers of the

pensioner’s left hand on the pension bill. The pensioner shall then be identified from the

particulars given in the disbursed portion of the Pension Payment Order or in the audit

given on the bill with those attached to the Pension Payment Order or by reference to the

Pensioner’s photograph where one is pasted on the disburser’s portion of the Pension Payment

Order, if he cannot be identified by other means with absolute certainty.

(b)

Except persons who have been gazetted government servants, persons who have been

specially exempted by the Government on the ground that there can be no difficulty in future

identification and pensioners who are required to send along with their pension application certified

copies of photographs of passport size, only if they are literate enough to sign their names, all

pensioners shall be liable to the operation of this Rule.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(c)

Purdahnashin ladies and illiterate pensioners must give a thumb impression on their bills

in the presence of the person who grants the life certificate, or in case of illiterate pensioners

who personally attend the paying office before the disbursing officer.

NOTE 1— Pensioners drawing pension of more than Rs.10000 per month are exempted from the operation

of this rule, provided that their identity can be established otherwise to the satisfaction of the

Treasury Officer.

NOTE 2—In cases where discrepancies are noticed in regard to thumb impressions or personal

marks of pensioners which cannot be settled without reference to the authorities under

whom the pensioners served - a course which would entail considerable delay and causes

inconvenience to pensioners, disbursing officers should take special steps to ensure a proper

identification, and when this is obtained the Treasury Officer should alter the record of the thumb

impressions or personal marks and send an intimation to that effect to the Accountant General.

238. In all cases exempted from personal appearance, the disbursing officer must take special precautions

to prevent impersonations and must at least once a year receive proof independent of that furnished by the life

certificate of the continued existence of the pensioner. For this purpose, the disbursing officer shall, save

in cases of exemptions from personal appearance allowed by orders of competent authority, require the

personal attendance and due identification of all male pensioner who are not incapacitated by bodily illness or

infirmity from so attending and in all cases where such inability may by alleged, he shall require proof thereof in

addition to the proof submitted of the pensioner’s existence. The disbursing officer is personally responsible

for any payment wrongly made and in all cases of doubt, must consult the Accountant General.

NOTE: —Whenever payment of pension is made on production of life certificate, an entry (say “L.C.”)

should be made for the month of payment on the reverse of the Pension Payment Order. This

will enable the disbursing officer to ascertain later at a glance the period for which the

pensioner has not attended in person and to send out a call for his personal attendance, which

may conveniently be dispatched through the messenger sent by him to receive payment of pension

in the month previous to that in which his presence is required.

Sub-section VI - Undrawn pensions and arrears

General

239. Unless the Government by general or special orders otherwise directs, a pension remaining undrawn

for more than one year shall cease to be payable by the disbursing officer. If the pensioner afterwards appears,

or a claim is presented on his behalf, the disbursing officer may make the payment, but the arrears cannot be

paid without the previous sanction of the authority by whom the pension was sanctioned, to be obtained

through the Accountant General, if

(i)

the pension in arrears is to be paid for the first time, or

(ii)

the amount in arrears exceeds Rs. 50,000.

Provided, however, that the amount above Rs. 50,000, but not exceeding Rs. 5,00,000 is payable

by the orders of the Collector.

Provided further that if the pension remains undrawn for three years in the case of a service

pension, or six years in the case of a political pension, it cannot be paid without the authority

of the Accountant General.

NOTE 1:—If the suspension of payment is attributed to error or neglect by any government servant, the

Accountant General may direct payment of the arrears on his own authority.

NOTE 2:—In cases where the pension is sanctioned by the State Government, the payment of arrear

pension under this Rule can be sanctioned by the Collector or the Heads of Departments.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

240. A gratuity payment order shall remain in force for one year only and no such order shall be

retained in a disbursing office if payment has not been made on it within a year of its issue.

Death of Pensioners

241. (a)

Subject to any rule or order made by the Government in this behalf, the payment of arrears of

pension due in respect of a deceased pensioner shall be regulated by the following:

(i)

Pension can be drawn for the day of a pensioner’s death; the hour at which death takes place

has no effect on the claim.

(ii)

On the death of a pensioner, payment of any arrears actually due, may be made to his heirs

provided that they apply within one year of his death. They can not be paid thereafter without

the authority of the Accountant General.

(iii)

Subject as provided in the preceding clauses, the provisions of Bihar Financial Rules

shall apply to payment of arrears of pensions due in respect of a deceased pensioner, as

they apply to payment of arrears of pay and allowances due in respect of a deceased

government servant.

(b)

Any person claiming as the heir of a deceased pensioner shall be required to produce the pensioner’s

portion of the Pension Payment Order, or if no Pension Payment Order has been issued, the copy

of the order in which the sanction to the pension was communicated to the pensioner or the heir.

(c)

After payment of the arrears of pension, both portions of the Pension Payment Order

shall be returned to the Accountant General with a report of the date of the death of the

pensioner.

Reports to the Accountant General

242.(a)

Every Treasury Officer shall submit to the Accountant General, every six months, a statement of

cases of failure to draw pensions. The statement shall be prepared in two parts; the first part,

showing the names of all pensioners who have not drawn their pensions for three years (for

service pensions) or six years (for political pensions), mentioning the class of pensions; and

the second part, showing the names of pensioners, other than those included in the first part,

who have not drawn their pensions for more than one year. The reasons for non-drawal,

if known, shall be stated against each name.

(b)

The disburser’s portions of the Pension Payment Orders of all pensioners whose names are

included in part one of the above statement as also of the deceased pensioners where

arrears of pensions due are not claimed within one year of the pensioner’s death, shall be returned

to the Accountant General along with the statement. The Treasury Officer/Bank Manager shall

sort out such cases by examining the file of Pension Payment Orders every month.

Section 6- Works Expenditure

General

243. The rules in this section shall apply to expenditure on special services connected with the

construction, repair and maintenance of buildings, roads and other works of public utility, whether carried

out by the Works Department or under special orders of the Government by other departments using or requiring

such works.

244. (a)

Expenditure on petty construction and repairs, executed by civil officers, is treated as

contingent expenditure of the department incurring it, provided the amount does not exceed

Rs. 20,000. This limit of Rs. 20,000 applies to the amount of each individual estimate, whether it

relates to the building or a group of buildings.

(b)

“Petty construction and repairs” implies petty repairs of fixtures, petty civil repairs (including

seepage in rainy season), electrical wirings, replacement of broken glass in doors and windows

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

etc. that may be required in the intervals between periodical repairs done by the Buildings

Department.

(c)

The administration of such building works as have not been transferred from the Buildings

Department, can by mutual agreement, be executed by another department on behalf of

the Buildings Department. The charges in connection with such works are debitable to the

public works grants and the government servant of the civil department executing the work is to

be treated as a public works disburser.

(d)

The Government may, by a general or special order, permit any Works Department, other

than the Buildings Department, to maintain and repair its own buildings provided it has the

technical capacity to do so.

Mode of obtaining cash

245. Cash required for works expenditure is drawn on cheques in accordance with the prescribed procedure.

Payment by cheques

246. In cases in which the disbursing officer is authorized to draw cheques on the Bank, all payments in

respect of works expenditure shall be made by cheques. In drawing such cheques the disbursing Officers shall be

guided by general rules laid down in Section 1 of this Chapter.

247.(a)

Save as herein provided, no cheque shall be drawn until it is intended to be paid. Cheques

drawn in favour of contractors and others shall be sent to them by post or preferably, the

amounts should be credited to their bank accounts by advising the Bank.

(b)

It is not permissible to draw cheques and deposit them in the departmental cash chests at

the end of the year for the purpose of showing that full amount of the grant has been utilized.

Payments to labourers

248.(a)

As a general rule and subject to such exceptions as may be authorized by departmental regulations,

wages of labourers engaged departmentally shall be drawn on muster rolls showing the

names of the labourers, number of days they have worked and the amount due to each.

The daily attendance and absence of labourers and fines, if any, must be so recorded as to

prevent any tampering with or unauthorized additions to the entries once made.

(b)

The muster rolls are kept in BTC Form 32. It is the initial record of the labour employed each day

on a work and must be written up daily by the subordinate deputed for the purpose.

249.(a)

The payment made on muster rolls must be made or witnessed by the government servant of

the highest standing available in the disbursing office, who should certify to the payments individually

or by groups. The amount paid on each date shall be noted in words as well as in figures at the

foot of the muster roll.

(b)

If any items remain unpaid, the details thereof must be recorded separately in Part-II of

the muster roll. They may be again passed for payment by the officer who originally passed that

muster roll for payment. Unpaid items shall subsequently be carried forward from muster roll

to muster roll until they are paid, the payments being recorded and certified in the same

way as current items.

NOTE:-

Notwithstanding anything contained in this rule, the disbursing officer to adopt any

other alternative method of making payment of unpaid wages, provided that a systematic

record of items remaining unpaid is maintained and suitable precautions are taken to prevent

double payment.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Payments to work-charged estab1ishment

250. Wages of members of work-charged establishment should be drawn and paid on BTC Form 33

‘Pay Bill of Work-Charged Establishment’, which is a combined pay bill and acquittance roll form.

251. The names and claims of the entire work-charged establishment, including absentees, must be

shown in detail in each bill. The names shall be grouped by works on which the men are employed and

the drawing officer must certify that the men were on duty during the periods shown against their

names, each man being employed on the work and on the duties for which his appointment was sanctioned.

Sanctions to the entertainment of the establishment shall be quoted in each case.

NOTE 1: Deductions on account of fines, income-tax, etc. should be shown by special entries against the

names concerned.

NOTE 2: lf the acknowledgment of the payee cannot conveniently be obtained on the bill itself, it may be

obtained separately on a hand receipt and attached to the bill as a sub-voucher.

252.

Wages remaining unpaid as on the date fixed for the closing of the accounts of the month

may be paid subsequently when claimed. The procedure described below should be observed:

(i)

Items remaining unpaid on the monthly bill should be entered in a register. Full particulars of the

charge, including, reference to the bill, should be noted in the register.

(ii)

Subsequent payments should be made on hand receipts, reference to the bill in which the

charge was originally included, and the particular item thereof, being quoted in each case.

(iii)

When making payments of unpaid wages subsequently suitable note of payments should be

recorded against the original entries in the register.

Payments to suppliers and contractors

253. Unless in any case the Government after consultation with the Accountant General directs

otherwise, payments for a) all work done otherwise than by daily labour and b) all supplies shall be made on

the basis of measurements recorded in measurement books kept for the purpose. Claims for such payments

shall be prepared as far as possible by the claimants themselves in authorized forms of bills and vouchers.

No payment other than an advance payment may be authorized unless a responsible officer has checked and

accepted the correctness of the claim in respect of quantities and rates, the quality of the work/supplies and all the

calculations. Subject to such general or special instructions as may be issued by the Government after consultation

with the Accountant General, measurement books may be kept in such form and according to such methods as

may be authorized by the departmental regulations.

Payments for works done through local bodies

254. When the maintenance of any government building or roads is entrusted to a local body, the payment

made to it on this account shall be treated in the same way as a payment for work done by a contractor. If lump

sum payments have been agreed upon, each payment must be supported by a certificate recorded by a

responsible government servant that the work has been done in accordance with the conditions agreed

upon.

Advances to contractors

255. Advances to contractors are as a rule prohibited and every endeavor should be made to maintain

a system under which no payments are made except for work actually done. Exceptions are, however,

permitted in the following cases:

(i)

Cases in which a contractor, whose contract is for finished work, requires an advance on

the security of materials brought to site. In such cases, advances may be sanctioned up to

an amount not exceeding 75 per cent of the value (as assessed by themselves) of such

materials, provided that a) they are of an imperishable nature and b) a formal agreement is

entered into with the contractor. The contract should secure for the government a lien on

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

the materials and provide safeguards against loss of materials due to the contractor postponing

the execution of the work or due to shortage or misuse of the materials, and against the

expense entailed for their proper watch and safe custody.

(ii)

Payment of such advances should be made only on the certificate of an officer, not below

the rank of a sub-divisional officer of the Works Department, that a) the quantities of

materials upon which the advances are made have actually been brought to site, b) the

contractor has not previously received any advance on their security, and c) the materials

are all required by the contractor for use on items of work for which rates for finished work

have been agreed upon. The government servant granting such a certificate will be held

personally responsible for any overpayment which may occur in consequence.

(iii)

Recoveries of advances so made should not be postponed until the whole of the work

entrusted to the contractor is completed. They should be made from his bills for work done

as the materials are used, the necessary deductions being made whenever the items of

work in which they are used are billed for.

256. Secured advances may also be allowed on lump sum contracts on the same conditions, but in that

case the following certificate needs to be recorded in addition to the certificate prescribed above:

Certified that the payment made in this Bill includes/does not include value of materials

not exceeding Rs….. for which secured advances were allowed.

257. Cases in which, in the interest of work, it is absolutely necessary to make petty advances,

advances up to Rs.10,000 may be allowed by a gazetted government servant or such other government servant

as may be authorized in this behalf.

In the Public Works Department, advances under this clause are usually sanctioned by the Sub-divisional

Officer.

258. An advance payment for work actually done, pending payment against the final bill, may be made on

the certificate of a responsible government servant, not below the rank of a Sub-divisional Officer of the Public

Works Department, that not less than the quantity of work paid for has actually been done. The government

servant granting such certificate will be held personally responsible for any overpayment which may occur in the

work in consequence. Final payments may, however, in no case be made without detailed measurements.

259. Under exceptional circumstances advances, which are considered

indispensable, may be

authorized with the sanction of the Government, after taking necessary precautions for securing Government

against loss and for preventing the system from becoming general or continuing longer than is absolutely

essential.

Bills and Vouchers

260. The authorized forms of bills and vouchers for making payments for works expenditure are the

following:

(a)

First and Final Bill (BTC Form 34): This form should be used for making payments

both to contractors for work and to suppliers, when a single payment is made for a job or

contract i.e. on its completion. A single form may be used for making payment to several payees,

if they relate to the same work (or to the same head of account in the case of supplies) and are

billed for at the same time.

(b)

Running Account Bill (BTC Form 35): This form is intended for contractors for work

only. It should be used if (a) it is proposed to make an advance payment or (b) an on-account

payment when an advance payment already made for the same work is outstanding.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(c)

Running Account Bill (BTC Form 36): This form is used both for contractors for work and

for suppliers. It is intended to be used for works when only on-account payments are to be

made. It is not to be used if a secured advance or an advance payment is to be made or if such

an advance or advance payment in respect of the work is outstanding against the contractor.

BTC Form 36 is the only form of Running Account Bill which is suited for transactions with

suppliers.

NOTE:

The form to be used on each occasion should be the one most suitable for the correct

exhibition of the state of the contractor’s running account, both before and after the transaction,

regardless of the form or forms which may have been used for any previous advance or

payment.

(d)

Running Account Bill for Lump Sum Contract (BTC Form 37): This form is intended

for intermediate payments in respect of lump sum contracts, which may be made to the contractor

in accordance with his contract. Rough measurement should be recorded in the note book of

the government servant making the measurements for the inspection of the inspecting

audit staff. No details of work done should be reproduced in the bill, but a reference should be

given to the number and page of the note book in which rough measurements are recorded

and the Measurement Book in which such measurements are recorded. The certificate

of work done as provided on the form should be given by the gazetted government servant in

charge of the work or other government servant as may be authorized in this behalf. The

certifying government servant will use his discretion in taking measurements in the most suitable

manner for reasonably accurate results and insert the words “rough measurement” in the first

gap in the certificate.

(e)

Final Bill for Lump Sum Contract (BTC Form 38): This form is intended for final

payments made to a contractor in respect of lump sum contracts. The detail of additions and

alterations alone should be given in the bill. For the rest, the certificate of completion of the

work according to the prescribed specification signed by the gazetted government servant

in charge of the work or other government servant as may be authorized in this behalf

will be sufficient. As a further precaution, the contractor should be required to add to his

acknowledgment, in his own handwriting, a statement that he has received the payment

in full settlement of all demands.

NOTE:

In the Public Works Department the certificate of completion should be signed by the Executive

Engineer.

261. Hand Receipt (BTC Form 39):—This is a simple voucher intended to be used for all

miscellaneous payments and advances for which none of the above special forms are suitable.

262. Accounts of Petty Contractors (BTC Form 40): —A consolidated monthly account of all petty

contractors employed on the same work or a section of the work may sometimes be prepared in preference

to a separate bill for each payee. The general adoption of this procedure is not permissible; but whenever it is

desirable to adopt it, the BTC Form 40 should be used. The following instructions should be observed strictly in

addition to those printed on the form itself as foot notes:

(i)

This form is intended solely for on-account payments. It makes no provision for advances,

advance payments, issues of materials, or any other recoverable payments to contractors

and should not be used if any such transactions occur or are probable.

(ii)

No contractors should be treated as a petty contractor if a separate account in one of

the Running Account Bills Forms is being maintained for him in connection with some other

work.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(iii)

If, after some time, the continued use of this form becomes inadmissible under clause (i) or (ii)

above, the account should be removed from this form in the manner described below and

thereafter the appropriate form of Running Account Bill should be used.

(a)

in the Petty Contractor’s Account a special entry should be made as under, immediately below

the entries in columns 7, 13 and 14 against the line ‘Grand Total’-

Deduct up to date ‘value of work done’ and ‘payment made’ relating to the account of contractor

(Rupees). Transferred from ‘Petty Contractor’s Account’ to his personal ledger account.

(b)

When a Running Account Bill is prepared subsequently, the transferred figures of ‘value

of work done’ and ‘Payments made’ should be incorporated there in the same way as if the

transactions had from the very beginning been billed for on one of the Running Account Bill

forms.

Section 7 - Miscellaneous Payments

Refunds of Revenue

263. Refunds of revenue can 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 a refund may be drawn on the receipt of a

departmental officer and lodged in a deposit account pending demand.

264. Every refund shall be noted against the original credit in the departmental accounts or such other

documents in which the money received are entered in detail and a certificate of such having been made must

be given in all vouchers for refunds.

265. 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 BTC Form 41. The government servant who received the

original amount shall fill in columns 1 to 5 of the form and sign the certificate at the 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.

266. In cases where the value of stamps returned to the Treasury is refunded in cash, a note

should be made in the voucher indicating the particular Treasury plus and minus memorandum in which

the returned stamps have been accounted for.

267. A list of authorities competent to sanction refunds of revenue is given in Appendix 11. The sanction

may either be given on the refund voucher itself, or quoted in it and certified copy attached when such

orders are not separately communicated to the Accountant General.

268. Unless otherwise provided by any law or rule or departmental regulation, an order for refund of

the 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 first got revalidated by the sanctioning

authority.

Grants-in-aid, contribution, etc

269. The terms grants in-aid, contribution, etc. include grants to local or autonomous bodies, quasi-

government agencies, religious, charitable or educational institutions; stipends, scholarships, dress, cycles etc.

given to students as incentive; contributions to public exhibitions and fairs, expenditure from the discretionary

grants placed at the disposal of the Governor, the Ministers, Commissioners of Divisions and Collectors, and

compensations to government servants for accidental losses, etc.

270. Save as hereinafter provided, bills for grants-in-aid, contribution, etc, shall be presented in

BTC Form 42. The grants-in-aid bill shall be prepared under the supervision of the sanctioning authority and

drawer by a drawing and disbursing officer authorized in this behalf, and shall be duly receipted by the grantee

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

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.

271. To prevent fraudulent withdrawal or double payment, the sanctioning authority must maintain

a register containing list of sanction orders in serialised number demand wise of all the Grants in aids

and given to different organisations and send a copy of the government order sanctioning grants to the

concerned Treasury Officer, who will keep it in a guard file. Accountant General and the Treasury Officer

shall consult his copy of the sanction order as soon as the claim is preferred. The payment should be noted

conspicuously on the body of the sanction order. To enable the Treasury Officer to verify the genuineness of

the signature on the sanction order, the sanctioning authority shall send his specimen signature to the Treasury

Officer concerned, if the same is not already available in the Treasury, in the manner as laid down in Rule 70

above. The Treasury Officer shall compare the signature on the government order sanctioning the payment

with the specimen signature of the sanctioning authority before payment order on the relevant bill is

signed by him and take a pre-receipt from the grantee agency. The Treasury Officer shall refuse payment of

such bills which do not conform to the above requirements. The sanctioning authority shall obtain the

utilisation certificate and audited account from the grantee agency/institution and send it to Accountant

General.

272. Bills for Scholarships and Stipends, Dress, Cycles etc. given to students as incentives should be

drawn on BTC Form 43 and should be supported by the following certificates:

“Certified that the student/students for whom claim made for has/have been borne and is/

are expected to be borne on the rolls during the period to which the claim relates and that necessary

recovery of over drawal of amounts due to the absence of student/students during the preceding

quarter has been made in this bill where necessary. Further certified that scholarships drawn in previous

months have been disbursed.’

Except in the case of bills which require to be countersigned by a higher authority, the names of the scholars

need not be shown in the bill, only the number of scholarships and the rates at which they are drawn with details

giving the description and tenure of each scholarship drawn and the date when it will cease, should be shown.

273.(a)

Scholarship and stipend bills and grants-in-aid bills of aided schools and colleges should be drawn

quarterly for one month in arrear and two months in advance.

(b)

If any conditions are attached to the payment of scholarship or stipends the bill must bear a

certificate of the countersigning government servant that he is satisfied that the prescribed

conditions have been fulfilled.

(c)

All social security schemes wherein the state grants money/aid to disadvantaged persons or

families shall be considered as Grants-in-Aid and shall be drawn on BTC form 42 and must be

accounted for in the manner provided in 272.

274. The disbursements out of discretionary grants are subject to the same general conditions

as are applicable to other expenditures of public money.

275. Compensation to government servants for accidental losses etc. due to effects of floods, cyclone,

earthquake or otherwise, may be drawn in the ordinary pay bill form.

Compensation for Land

276. The procedure to be observed for the payment of compensation for land taken up for public purposes

shall be regulated by the special orders reproduced in Appendix 12.

Ad interim payments under Section 33 of the Bihar Land Reforms Act, 1950

277. (a)

The amount sanctioned in pursuance of the provisions of Section 33 of the Bihar Land Reforms

Act, 1950, in respect of the persons entitled to receive ad interim payments will be drawn

from the Treasury by the payee via a bill in BTC Form 44.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(b)

One Bill form should be used for each payee but it may comprise payments relating to a number

of estates or tenures belonging to him.

(c)

The Bill will be drawn up in the office of the Officer functioning as Collector under the Bihar

Land Reforms Act, 1950 and will be countersigned by the Collector of the district.

(d)

Before the bill is handed over to the payee by the Officer functioning as Collector under

the Bihar Land Reforms Act, 1950 for encashment at the Treasury, such officer will send

sufficiently in advance of the presentation of the bill at the Treasury an advice list in

respect of such bills by name to the Treasury Officer in Form J (2) prescribed under Rule

25A (g) (ii) of the Bihar Land Reforms Rules, 1951. The advice list will bear a continuous serial

number for each financial year in order to enable the Treasury Officer to file them in a guard file.

The Treasury Officer shall not cash the bill unless it agrees with the advice list. On payment

of the bill the Treasury Officer will detach and return the lower portion of the advice list

to the Officer functioning as Collector under the Bihar Land Reforms Act, 1950 after

noting therein the TV number and date of payment of the bill.

(e)

The payee may personally present the bill at the Treasury or endorse it in favour of any other

person or Bank for collection on his behalf.

(f)

The Treasury Officer shall maintain a separate register of ad interim payment under

Section 33 of the Bihar Land Reforms Act, 1950 in BTC Form 45 on the basis of details

furnished in the bills presented and encashed at the Treasury. This register in the Treasury

shall be verified once every six months by the officer functioning as Collector under the

Bihar Land Reforms Act, 1950 in the manner prescribed by Bihar Land Reforms Rules,

1951.

Discount on Stamps

278. Discount on stamps is allowed to certain classes of vendors under rules framed by the Board of

Revenue and is given by deductions from the purchase money. Such discount is passed on a certificate from

the Treasury Officer to the effect that proper rates of discount have been allowed.

Public Debt

279. When, under the terms of a loan notification issued by the Government, subscriptions to any new

loan are receivable at the Treasury, the procedure to be observed by the Treasury Officer in receiving such

subscriptions and crediting them into the Public Account shall be regulated by the relevant provisions of the

Government Securities Manual and by such supplementary instructions as may be issued from time to time.

280.The procedure to be followed by the Treasury Officers and the Public Debt Offices in making

payments in respect of the principal of any loan when it falls due or with regard to the payment of interest on

different forms of Government Securities shall also be governed by the relevant provisions of the Government

Securities Manual and by such supplementary instructions as may be issued from time to time.

281.(a)

The procedure to be followed in respect of Public Debt Bonds shall be governed by the

relevant provisions of the Public Debt Act, 1944 and the rules framed by the Central

Government there under.

(b)

Wage and means advances given by the bank to the Government shall be administered on

the rules formed in this regard by the bank.

282. Government Promissory Notes, on which interest may be due, shall be presented to the Treasury

Officer, who having made the necessary examination and record, shall give the holder an order on the Bank

in the following form:

Pay to (payee’s particulars) Rupees (amount), being interest due on Government Promissory

Note No. of for Rupees (amount).

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

283. Holders of maturing Government Securities shall be allowed to lodge at the treasuries the maturing

Government Securities full three weeks ahead of the actual date on which the payment is due, to enable the

Treasury Officer to make payment of the discharge value of the Security without delay.

Payment to the Reserve Bank

284. Bills for sums payable to the Reserve Bank e.g. bills in connection with flotation of new loans,

management of public debt, etc., shall be countersigned by a government servant of the Finance Department

before they are paid.

Commissions and Committees

285.The procedure to be observed by Commissions and Committees of the Government in drawing

moneys for their expenditure shall be governed by the orders issued in each case.

Inter-departmental transfers

286. The cost of supplies made, work done or services rendered by one department of the Government

to another shall be settled as interdepartmental transfers through cheques, bank drafts or transfer credit as

the case may be. The withdrawal of such amount from the Treasury should be made in BTC Form 46. It

shall be the responsibility of the receiving government servant or the department to maintain and submit its

accounts in accordance with the prescribed procedure.

Section 8-Rules Applicable to Particular Departments

Sub Section - I - Public Works Department

287. (a)

The rules in this section apply primarily to officers of the Public Works Department in

relation to their transactions with treasuries. They are equally applicable to Special Land

Acquisition Officers and other government servants not belonging to the Public Works

Department who may be authorised to incur expenditure against the grant for public works.

(b)

When a government servant of another Civil Department is authorised to incur charges

against the grant for “Public Works”, he will do so as a public works disburser in accordance

with the rules in this chapter.

Drawings from Treasury

288. Funds may be supplied to government servants of the Public Works Department in two ways:

i. By means of bills for pay, travelling allowance and contingent expenditure;

ii. By means of cheques for works and works related expenditure.

289. Establishment and contingent bills presented by a Public Works Office shall be honored by the

Treasury only if such office has been placed in account with that Treasury by the written authority of the

Finance Department under intimation to the Accountant General.

Note:

The provisions of this Chapter apply to the bills drawn by public works officers in the same

way as they apply to bills drawn by government servants of other civil departments.

Cheques

290.(a)

Officers of the Public Works Department are authorized to draw funds by bills as well as by

cheques. The Bills and the Cheques shall be encashed at the Bank only on payment orders

endorsed thereupon by the Treasury Officer.

(b)

In respect of cheques where a Divisional Officer has intimated any limits on the drawings

of a Sub-divisional Officer, the Bank will observe the prescribed limitation. In all other

cases, cheques will be cashed without any limitation, if otherwise in order.

291. A list showing the designations of the government servants in charge of public works divisions

and subdivisions and other public works disbursers and the treasuries on which government servants are

authorised to draw cheques is given in Appendix13. Cheques drawn by any government servant other than

those shown against the Treasury should not be cashed by Treasury without first obtaining authority from the

Finance Department.

Subordinate officers

292.(a)

A Divisional Officer authorised to draw cheques on the Treasury may empower any of his

sub-divisional officers to draw against his own account. Separate accounts for sub-divisional

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

officers shall not be opened at the Treasury; the Divisional Officer shall give a letter of

authority only and the cheques drawn and paid under his authority will be dealt with in the

same way as if drawn by himself. But if the Divisional Officer has intimated any limitation

on the drawings of a sub-divisional officer for any month, the cheques drawn by the latter

during that month shall be noted, irrespective of the date of payment, on the reverse of the

letter advising such limitation.

(b)

As the accounts of all public works officers are not closed on the last day of the calendar

month, the letters of limitation should specify the dates of commencement and termination

of the month in each case, and the limitations advised therein should be held to be applicable

to cheques drawn during the month thus defined. Any un-drawn balance should not be

available for drawings in the subsequent month.

(c)

At the option of the Divisional Officer, the limitation may not be intimated to the Treasury

Officer, if the check exercised by the Divisional Accountant over the sub-divisional cash

account, after the expiry of the month, is considered sufficient for the purposes of the

Divisional Officer.

(d)

When funds are required for a sub-divisional officer at a different Treasury from that with

which the Divisional Officer himself banks, the latter shall get himself placed in account

with that Treasury and then empower his subordinate to draw against his account.

Pass Book

293.(a)

The amount of each cheque paid must be recorded in a pass book or list of cheques cashed

in BTC Form 47, which will remain with the Divisional Officer and shall be sent by him

periodically to be written up by the Treasury Officer from the register of cheques paid, the

details being taken from the Bank’s daily sheets.

(b)

The Divisional Officer should send his pass book to be written up by the Treasury Officer at

least once every month.

(c)

Treasury Officers should invariably enter in this pass book, the book number as well as the

individual cheque number and the distinguishing initial, if any, for each cheque encashed.

Monthly Settlement

294. The Treasury Officer shall arrange to have a monthly settlement very early in the month with the

Divisional Officer. He should have the pass book written up in respect of cheques cashed during the previous

month, and also return, after signature, the consolidated receipt sent to him by the Divisional Officer for all

the remittances sent by him and his subordinates during that month. He shall also furnish the Divisional

Officer with a certificate of total issues as follows:

‘I hereby certify that the total issues made from this Treasury on cheques drawn against the

account of (designation), Officer in charge (name of Division) during (period), amount (Rs (figure)

(in words)).’

Return of Form supplied

295. The Treasury Officer shall send quarterly to each Divisional Officer a statement showing the

numbers and dates of all Public Works cheque books and receipt books issued on requisition received from

the Divisional Officer and each of his sub-divisional officers.

Supplemental

296. Subject to the general provisions of this section, supplementary instructions for the guidance of

the departmental officers may be laid down by departmental regulations.

Sub Section II - Forest Department

Introductory

297. The rules in this section are intended primarily for the guidance of Forest Officers in their

dealings with the Treasuries. They are also applicable to any other government servant not belonging to the

Forest Department, who may be authorised to incur expenditure against forest grants.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

298.(a)

Government servants in charge of Forest Divisions are authorised to obtain funds required

for departmental disbursements by drawing both bills and cheques on the Treasury with

which they have been placed in account by the Finance Department.

(b)

When government servants of other civil departments are authorised to incur charges on

account of the Forest Department, they will also do so as Forest disbursers, that is, they can

obtain funds from the Treasury for such expenditure only under rules applicable to the

officers of the Forest Department.

299.(a)

As mentioned above, officers of the Forest Department are authorized to draw funds by

Bills as well as by Cheques. Bills and Cheques shall be encashed at the Bank only on

payment orders endorsed thereon by the Treasury Officer.

(b)

Cheques drawn by government servant holding charge of a Forest range or sub-division

may be paid up to the limits fixed by the Conservator. Cheques drawn by the Divisional

Officers themselves will be encashed without any limitation, if otherwise in order.

Explanation: — The Treasury Officer may encash, against the drawing account of a Divisional Officer,

a cheque drawn by a government servant holding charge of a forest range or sub-

division, provided he has received from the Conservator instructions to that effect in

writing. Such instructions must empower the government servant personally and may

specify the extent to which he may draw. Such officer must not use the same cheque

book as the Divisional Officer.

(c)

For petty disbursement of the Forest Department, lump sum amounts may be drawn from

the Treasury. Only the minimum cash required should be drawn, and if it is found at any time

that the balance in hand is larger than required, the surplus should be refunded to the Treasury.

300.

The Divisional Forest Officer of a non-territorial division when on tour within the territorial

jurisdiction of another Divisional Forest Officer may obtain cash for the payment of travelling

allowances and pay bills of such officers and staff of his division as may be touring in the

said territorial division, as well as contingent expenditure from the Divisional Forest Officer

in whose jurisdiction they are touring. The amount will be paid on written request of the

touring Divisional Forest Officer and will be adjusted in the accounts of the Divisions

concerned by inter-divisional transfer.

Forest Department Establishment

301.The general rules regarding the preparation of pay, travelling allowance and contingent bills of a

public works department shall also apply to this department (see Rule 288 above).

302. Pay and travelling allowance due to a government servant on his transfer to another circle or

division, and not paid on his departure, should be paid from and charged against the appropriation of the

division to which he has been transferred.

303.The leave salary of gazetted government servants of the department on leave at a place where

there is no Forest Disbursing Officer may be drawn from the Treasury on presentation of bills in the same

way as gazetted government servants of other civil departments.

Sub Section III - Secretary to the Governor

304. Funds required to meet disbursements on account of expenditure from the contract allowance of

the Governor are drawn on a simple receipt in BTC Form 48. Secretary to the Governor furnishes to the

Accountant General a monthly statement showing details of expenditure on account of these charges in

BTC Form 49. Charges on account of the tour expenses of the Governor are drawn by the Secretary to the

Governor in fully vouched contingent bills in BTC Form 25. 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’.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

CHAPTER 5

Loans and Advances

Section I- General Introductory

305. The rules in this chapter shall apply to loans and advances of different classes, which are granted

by the Government under the heads “Loans and Advances by the State Government” and “Advances

Repayable” except in so far as they are governed by any special rules contained in other parts of these rules

or in any departmental regulations.

Mode of Drawing and Repayment

306. A bill on which a loan or advance is drawn must quote the authority sanctioning such loan or

advance. Subject to the provisions of Section II of this Chapter, a Treasury Officer may authorize payment

of a loan or advance only if the bill has been signed or countersigned by the competent authority, or if the

sanction has been specially communicated to him.

307. Except as otherwise provided in Section II of this chapter, loans and advances such as advances

for the purchase of motor vehicles and house building advances may be drawn in BTC Form 50 and other

miscellaneous loans in BTC Form 51. Temporary advances from General Provident Fund should however

be drawn on the pay bill form itself.

308.(a) The repayment of loan or advance shall be made through bill or challan as the case may be.

Before presenting the bill or challan to the Bank, the classification and rate of payment shall

be authenticated by the departmental officer concerned.

(b)

When the repayment is made by deduction from the amount of a claim against the Government,

the bill for such a claim must state the original date and amount of the loan or advance or

otherwise give sufficient particulars for its identification.

309. If the amount repaid includes interest as well as principal, the interest must be specified separately.

If the repayment is a fixed periodical amount, including both interest and principal, the orders fixing such

amounts must be quoted.

Section II - Special rules applicable to different classes of loans and advances

Loans to Municipalities, Local Bodies etc.

310. Unless in any case the Government directs otherwise, the issue of loans shall be governed by the

following rules: —

(a)

Every loan granted to a municipality or any other quasi-public body or person will be recorded

in the books of the Accountant-General.

(b)

The Accountant-General, before furnishing the statement mentioned in the preceding clause,

will ascertain that the municipality or other party responsible for the loan has assented to the

arrangement, or that it is distinctly stated by the Government among the terms of the loan.

311.(a) No department or officer may incur any expenditure or any liabilities against a sanctioned

loan, unless a statement in writing is first obtained from the Accountant General that the

amount is available out of such loan and that it has been placed by him in a separate account

so as to be available for the proposed expenditure.

(b) Funds spent under the clause above shall reckon for interest as if they were drawn on the

last day of the month in the accounts of which they are included by the spending department

or officer.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Revenue Advances

312. The following special procedure is prescribed for the drawing of revenue advances which include

takavi advances, advances under the Land Improvement Acts, advances for Survey-Settlement operations

and any other advances which Revenue Officers are allowed or directed to make under the provisions of

any law or under special orders of the Government for the time being in force.

Note:

Takavi work advances for expenditure on takavi works executed through the Public Works

Department are regulated by departmental rules. Save where the estimated cost of such

works is recovered in the Public Works Department, recoveries of such advances will be

made by the Collector in the same way as arrears of land revenue.

313. Advances may be issued from the Treasury upon orders signed or countersigned by the Collector,

or another duly authorized government servant. Neither the Treasury Officer nor the Accountant-General

will be responsible for taking further cognizance of each individual transaction after payment by a Treasury

beyond keeping a separate Plus and Minus memorandum for each government servant who authorizes the

advance in accordance with the directions contained in the Accounting Rules for Treasury Officers,1992.

For all further accounts and supervision, the departmental authorities shall be responsible.

314.(a)

The revenue advances may be paid either direct to the parties concerned on their duly

stamped receipts, or be drawn in lump-sums on Abstract Bills in BTC Form 26 to be given to

government servants for further disbursement of such advances.

(b)

In the former case, the payments in the Treasury account must be supported either by

actual payees’ receipts, or where these are required by the departmental officer, by a

certificate from the Collector or other duly authorized government servant to the effect that

the payments have been made to the proper parties and their receipts duly taken and filed in

the departmental office.

(c)

In the latter case, the following safeguards shall be adopted:

(i)

No government servant disbursing these advances should be allowed to draw a second

advance without producing a Detailed Bill to account for the amounts already disbursed

from the last advance, any balance left being refunded into the Treasury. In no case

should the submission of the detailed bill be delayed beyond the end of the sixth month

following that in which the advance was drawn from the Treasury.

(ii)

Disbursing officers should take the receipts of the payees on the spot 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 need not be sent with the Detailed Bill and their names need not be

shown in it.

(iv)

The Detailed Bill should be forwarded to the Accountant-General through the Treasury

Officer in support of the debit appearing in Treasury account. The Detailed Bills should

be submitted in BTC Form 27, which should be prominently marked on top ‘Not payable

at the Treasury’.

(v)

The Collector or the Head of the Department concerned should prescribe a money limit

for the amount which can be drawn on abstract bills by each government servant with

due regard to the circumstances of each case.

315. It shall be the duty of every Drawing and Disbursing Officer to see that the debits and credits

made to his account by the Treasury should correspond with those entered in his own register and with the

returns being submitted for each month. He shall obtain from the Treasury a copy of the relevant plus and

minus memorandum and take necessary steps for the removal of differences between the two sets of

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

accounts, if any. Special care should be taken while paying recoveries into the Treasury, that the amount of

interest and principal recovered has been separately and distinctly credited, as the former must not and the

latter must be credited in the plus and minus memorandum.

Departmental Advances

316. Advances granted for departmental purposes may be drawn in BTC Form-61 on the responsibility

and receipt of the Drawing and Disbursing Officer to whom they are sanctioned, subject to adjustment being

made by submission of detailed bills supported either by vouchers or by refund.

317. In case of advances for departmental expenditure which are ultimately recoverable from private

owners or other parties, the duty of maintaining detailed accounts of such advances or of watching their

recoveries and of supervision etc. shall rest with the departmental authorities concerned. The Treasury

Officer shall be responsible only for maintaining a plus and minus memorandum in accordance with the

directions contained in the Accounting Rules for Treasury Officers, 1992.

318. The procedure prescribed for departmental advances and their adjustment is same as that

prescribed for revenue advances except for the time limit which shall be twelve months from drawal. No

departmental advance shall be given to the same DDO for the same purpose unless the previous advance

has been adjusted as per the procedure mentioned above.

Advances under special laws

319. Advances under this head will be regulated in accordance with the provisions of the relevant

Acts and Rules framed there under, or by such orders, general or special, as may be issued by the Government

in this behalf.

Advances to Government Servants on personal account

320.(a)

These advances may be drawn on ordinary pay or travelling allowance bill forms, or on BTC

Form 51 as the case may be. The names of government servants with their designations and

the amounts of advances sanctioned for each should be clearly indicated in the form used.

(b)

A personal advance to a government servant may be repaid either in cash or by deduction

from his pay or travelling allowance bill as required by the rules or orders applicable in each

case. The recoveries of advances through pay bills should be supported by schedules of

advance recoveries in BTC Form 52, separate schedules being attached for each type of

advance.

Other loans and advances

321. Subject to the general provisions mentioned in Section I of this chapter, loans or advances not

falling under any of the separate classes specified in this section may be drawn and repaid in accordance

with such general or special order as the Government may issue in each case.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

CHAPTER 6

Deposit Accounts

Section 1 - Introductory

322. Moneys received at the Treasury for deposit in the Public Account are usually classified as

follows: (i) Revenue Deposits (ii) Court Deposits (iii) Personal Deposits and (iv) Work Deposits.

323.(a) Personal Deposits are of the nature of a banking deposit account, the receipts and payments

of which are recorded in personal ledgers. Other classes of deposits dealt with are in the

relevant rules of this chapter.

(b) Separate registers must be kept for each class of deposits in accordance with the direction

contained in this behalf in the Accounting Rules for Treasuries 1992 or under special

instructions of the Finance Department.

324. Unless there is anything repugnant in the subject or context, the relevant provisions of this

chapter shall apply to deposit transactions of the Public Works and Forest Departments, except that they

may vary or be supplemented by departmental regulations.

Section 2 - General rules and limitations

325. No money shall be received for deposit in the Public Account unless they, by virtue of any

statutory provision or of any general or special orders of the Government, are required to be held in the

custody of the Government.

Subject as aforesaid, it is the duty of the Treasury Officer to see that, save as expressly otherwise

provided by these rules, no money is credited as deposit except under the formal order of a court or other

competent authority.

326. The treatment of the following items as deposits is prohibited:

(i)

No pay, pension or other allowances should be placed in deposit on the ground of the absence

of the payee or for any other reason.

(ii)

No fines should be placed in deposit on the ground that appeal is pending. They should be

credited at once to the Government, and refunded, if necessary, on order of the appellate

court. But compensation fines (including costs in criminal cases) due to an injured party may

be kept in deposit both in appealable and non-appealable cases, till they lapse under the

ordinary rule.

(iii)

As provided in rules above, no refunds, whether of stamps or of other receipts, can be

drawn to be lodged in deposit pending demand by the payee.

(iv)

The Police department should have no deposits except security and earnest money deposits,

which should be paid into the Bank as revenue deposits;

(v)

No jewels or other property received for custody and restoration in kind may be brought on

the deposit account, though the value is stated in money.

(vi)

Government promissory notes or other security deposits (not being cash) received from

contractors or other parties must on no account be credited as deposits.

(vii)

The net sale proceeds of unclaimed impounded cattle may be kept in deposits for three

months, and if no claim be made within that time, are to be credited to the proper account.

(viii)

The sale proceeds of unclaimed property under Section 26 of the Indian Police Act (Act V

of 1861) are not to be placed in deposit at all; the property itself is to be kept for six months

and money realized by sales should at once be placed at the disposal of the Government

(under Section 27 of the above Act) and should be taken to the credit of the appropriate

receipt head concerned.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(ix)

Exception to the above rule shall however be made in case of property left by persons dying

intestate and without heirs; which civil courts will secure and hold for certain periods in

accordance with the local law.

(x)

Unclaimed property found by, or delivered to a police officer should be made over to the

Magistrate; proceeds of sales of such properties, if so ordered by the Magistrate shall credited

to the Government account.

Section 3 - Revenue Deposits Receipts

327.(a)

All deposits must be separately paid into the Bank with challans or other documents setting

forth all the particulars necessary for the entries to be made in the Register of Deposits.

(b)

Each item of receipt must be recorded in the register of receipts and each entry must be

checked and initialed by the Treasury Officer in accordance with the directions contained in

this behalf in the Accounting Rules for Treasuries 1992.

(c)

In respect of earnest money deposits made by intending bidders, which are creditable as

revenue deposits, no previous authority of the departmental officer is necessary, but the

depositor must state the designation of the government servant in whose favour he makes

the deposit and that designation must be stated on the challan for crediting in the government

account.

(d)

Earnest money or other security deposits paid into the Bank by contractors are treated as

revenue deposits. These deposits should also appear in the accounts of the departments

concerned.

Repayments

328. (a)

Repayment of deposits can be made on demand to the person entitled to receive them after

production of an order in BTC Form 53 from the authority who ordered the acceptance of

deposit along with the original copy of the challan.

(b)

The authority ordering repayment shall enter the name of the payee, his Bank Account and

amount ordered for repayment, after the words ‘Passed for payment’.

(c)

Save as provided in Rule 329 below, a person claiming refund of a deposit shall present to

the Treasury a bill duly passed for payment along with repayment order through the Drawing

and Disbursing Officer concerned. The authority ordering repayment shall enter the name

of the payee after the words ‘Passed for payment’ as a precaution against fraud.

(d)

The Treasury Officer shall compare the refund order with the entry in the register of receipts,

and if the balance is sufficient, shall make payment after recording his initials both in the

repayment. If balance at credit of the particular item is not sufficient, the Treasury Officer

shall endorse this fact on the order and return the bill to the person presenting it.

(e)

A deposit repayment voucher must in no case be prepared at the Treasury as BTC Form 53

is itself a voucher for the same.

(f)

In case in which the original deposit receipt is lost, a certificate of deposit may be granted by

the Deposit Administrator/Departmental Officer and earnest money deposit may be refunded

under the sanction order of the Deposit Administrator in whose favor the deposit was made.

The Treasury Officer will honour it after due verification of the receipt of said deposit in

Treasury Records.

(g)

In cases such as VAT refund, e-payment etc. where Finance department issues specific or

generic order, the treasury officer can allow refunds, even if the amount has not been

received in that particular treasury.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

329.(a)

Earnest money or security deposit cannot be refunded except under a specific sanction

order of the Deposit Administrator or the Departmental Officer to do so. While honouring

the refund claim the Treasury Officer should endorse upon the original deposit receipt

available in the Treasury records about its repayment.

(b)

If the Deposit Administrator or the Departmental Officer desires that an item of earnest

money or security deposit, instead of being refunded, shall be credited to Government Account,

he shall return the original copy of the Challan under which the deposit was made along with

a bill for transfer credit, whereupon the Treasury Officer will make the necessary transfer

on the authority of this voucher.

330. Unless it be otherwise provided by any law, or rule or order issued by a 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 payment can be made on its authority unless it is revalidated.

Lapsed Deposit

331. At the close of 31^st day of March every year all deposits unclaimed for more than three complete

account years shall be credited to the Government. For the purpose of this rule, the age of a repayable item

or of a balance of it is to be reckoned as dating from the time when the item or the balance, as the case may

be, became first repayable.

NOTE: — Of deposits and balances thus lapsing, the Treasury Officer shall submit to the Accountant

General immediately after 31st March, a lapsed deposit statement prepared in accordance

with the directions contained in the Accounting Rules for Treasuries 1992. In preparing the

statement the items should be entered in chronological order and separate totals should be

given for deposits relating to different years.

332. The lapsed deposits may be repaid on the basis of sanction of the deposit administrator. The

Treasury Officer, shall, before authorizing refund in such cases, ascertain that the item was really received

and is traceable in his records, was carried to the credit of the Government as lapsed and was not paid

previously, and that the claimant’s identity and the title to the money are certified by the officer who signed

the application for refund. The bill for refund of lapsed deposit should be accompanied by the original challan

of deposit.

333.(a)

The application for such repayment shall be made in BTC Form 54. There must be a separate

application for deposits repayable to each person and it shall be issued as the bill on which

the payment is to be made at the Treasury.

(b)

The repayment of a lapsed deposit shall be recorded in the appropriate deposit register of

receipt so as to guard against a second payment. If the repayment is made after the register

of receipts has been destroyed, the responsibility for verifying the claimant’s title to refund

shall devolve on the authority who signs the application in BTC Form 54.

(c)

The amount of a lapsed deposit refunded shall appear in the Treasury accounts as a

miscellaneous refund and not as repayment of a deposit.

Section 4 – Court

Deposits

Receipts and Repayments

334. Subject as hereinafter provided, the provisions relating to receipt and repayment as made herein

before, shall apply in relation to civil and criminal court’s deposits, with such adaptation and modification as

may be authorized by the Chief Judicial Authority concerned, after consultation with the Finance Department

and the Accountant-General.

335.(a)

Subject to such general or special orders as may be issued by the Government, civil courts

and magistrates shall arrange to pay/deposit into the Bank consolidated amount of deposits

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

of all kinds in a single challan in personal deposit accounts and make repayments by cheques

on the Treasury against such personal deposit accounts.

(b)

The civil court or magistrate in this case should be responsible for the submission of such

monthly and periodical accounts and returns as may be required by the Accountant-Genera!,

although the vouchers are to be sent through the Treasury Officer.

(c)

Each civil or criminal court should incorporate in its own accounts the deposit items of its

subordinate courts unless any subordinate court is authorized to keep independent accounts

and submit the returns directly. Separate accounts should be kept for, and separate returns

submitted, by the several small cause courts.

(d)

Each transaction of receipt or payment of a civil or a criminal court deposit must be initialed

by the judge or magistrate, or by some duly authorized gazetted government servant of the

court.

(e)

In civil courts where numerous petty sums are received from suitors for immediate

disbursement in full (as for diet, postage, etc.) the detailed control may, with the approval of

the High Court, be left with the receiving court. The receiving court, however, should record

and deal with these petty deposits with the same care and formality as others.

Agreement with the Treasury

336. When the different civil courts of a district bank with the Treasury, the Treasury Officer may

open a personal deposit account for each court, even though the deposit transaction of the subordinate

courts be brought by a superior court in detail on its own registers.

337.(a)

The Treasury Officer shall furnish the court with a daily advice list of the sums received and

paid, or advice the receipts and payments in a pass book as may be laid down by Accountant

General.

(b)

When it is inconvenient for a depositor to proceed to the Treasury with the court’s order to

lodge his deposit, it may be received by the court, and forwarded to the Treasury. Similarly

the Judge may also pay the claimant in cash, provided that there are in the court sufficient

funds, whether of current deposit receipts or of the office permanent advance, to meet the

payment.

(c)

In these cases, the gross receipts and payments taking place at the court must be shown as

remitted to and from the Treasury and the payment are supported by the paid orders. If the

receipts are in excess of the payments, the excess should be remitted in cash to the Treasury;

and if the payments are in excess of the receipts the Treasury should pay the excess to the

court, which will thus recoup the permanent advance account.

NOTE: -

No permanent advance may be given and held apart especially for the repayment of deposits;

the office permanent advance may be augmented sufficiently.

Section 5 - Personal Deposits

338. The personal deposits are

moneys tendered by government servants, acting in their official

capacity, to manage these deposits on behalf of the Government, Court of Wards, funds of organizations

aided and/or financed by Government or in other capacities as outlined below.

339. No personal deposit accounts shall be opened at the Treasury without the written authorization

of the Finance Department under intimation to the Accountant General. The Treasury Officer shall issue a

cheque book to each deposit administrator in accordance with the prescribed procedure.

340.(a) Notwithstanding anything contained in Rule 339 above, the Collectors and the Sub-divisional

Officers shall have a personal deposit account at the Treasury. In accordance with the

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

provisions of Rule 84 above, the Collector may authorize any responsible gazetted government

servant serving under him to operate the personal deposit account on his behalf.

(b) This account shall only be used for special cases where public interest requires speed of

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, law and order, social security

payments, compensation to farmers, nutrition programmes etc.

to district level officers of such departments like education, social welfare etc. to cater to

the kinds of expenditure mentioned in sub-rule (b) above.

(d) The Finance Department may also sanction a revolving fund in the nature of permanent

advance to various government controlled implementing agencies to enable them to execute

public projects of a large magnitude.

(e) The revolving fund so sanctioned will NOT be kept in a private bank account, but as a

personal deposit account in the specified Treasury. The expenditure made from this fund

will be recouped by presenting to the Treasury, fully vouched bills under the relevant head of

expenditure, along with a transfer credit challan in favour of the personal deposit account in

the same Treasury.

Receipts and Repayments

341. 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 inter-departmental nature, BTC Form 46 would be used in accordance

with the procedure prescribed in Rule 286 above.

342. Unless in any case the Government otherwise directs, withdrawals will be allowed only on

cheques signed by the responsible administrator of the deposit account concerned. 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.

343. The deposit administrator shall submit such periodical accounts and returns, as may be prescribed,

along with the relevant vouchers, to the Accountant General through the Treasury Officer concerned. The

deposit account should also be reconciled periodically in the manner prescribed in Rule 353 below.

344. 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 be 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 by the Treasury

Officer without special permission of the Finance Department.

Note: 1)

No provision of this Rule shall apply to revolving funds which is an advance of permanent

nature.

The expression ‘two consecutive financial years’ includes the financial year in which the

money was withdrawn.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Section 6- Deposits for Work done on behalf of Individuals and Public Bodies.

345. (a)

Payments made to Government by the district boards, municipalities and other local or

autonomous bodies for the cost of land taken up on their behalf under the Land Acquisition

Act, shall be received at the Treasury in accordance with the procedure prescribed in

Appendix 12.

(b)

The number and date of the award statement as well as the date on which the deposit was

credited in the treasury accounts shall be noted on all orders and vouchers on which payments

are made out of the deposit account concerned.

346. (a)

Deposits for works to be done on behalf of local bodies, other government departments and

even private parties, may be received and dealt with by the Public Works Departments

carrying out such works in accordance with the departmental regulations.

(b)

When under departmental regulations, the local body or the party concerned is authorized to

pay deposit direct into the Treasury, the accompanying challan should clearly state the name

of the department to which the amount is creditable, the division and the work to which the

deposit relates. In case of inter-departmental transfers, the procedure prescribed in Rule

286 above should be followed.

Section 7

Deposit of Fees for work done.

347. The following procedure should be adopted for collection and distribution of fees received by

government servants for work done by them for private bodies:

In cases where a government servant is permitted to retain the whole of the fees he should

collect it himself and the government accounts will not be concerned with the transaction.

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 BTC Form 41,

iii.

If the amount of the fees or the shares are 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 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 to the government servant

concerned on a regular bill to be drawn in BTC Form 41.

iv.

Receipts should be granted for all moneys received on account of the fees. The counterfoils

of the receipts which will show the amount of money received, the amount credited to the

Treasury and the challan number should be kept at the office of the receiving government

servant for audit purposes.

A register showing all such receipts and their disposal should also be maintained. The cases

in which payments have been made should at once be marked off both in the counterfoils of

receipts and in the register referred to above so that a second claim of the same amount may

be avoided.

NOTE:—

These rules are intended to be applied to cases where a government employee undertakes

the work as part of his official duties, although in view of the extra work involved and in

consideration of the fees realized, he is remunerated by a share out of these receipts.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Section 8

Deposits under the Workmen’s Compensation Act

348. The accounting procedure in respect of these deposits will be the same as in the case of civil

courts deposits. Commissioners for Workmen’s Compensation will maintain the requisite registers in forms

prescribed for civil court’s deposits and will forward to the Accountant General through the Treasury Officer

the monthly extracts from the deposit registers, the quarterly certificate, the clearance register and the

statement of lapses in accordance with the direction contained in. the Accounting Rules for Treasuries 1992.

The Treasury Officer will keep his account in the register of civil court deposits, but separately from the civil

court deposits proper under the sub-head “Deposits under the Workman’s compensation Act”. A few pages

in this register may be set apart for these deposits, so that there will be no difficulty in verifying separately

the monthly returns received from the civil courts and the Commissioners under the Workmen’s Compensation

Act. In furnishing the figures in the cash account and the list of payments, the figures relating to Workmen’s

Compensation Act, should be shown against the head ‘Deposits under the Workmen’s Compensation Act’

under ‘Civil Deposits’.

Section 9

Special Rules for deposits of local funds

349. The expression “local fund” denotes 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 sanctioning of their budgets, sanctions to the creation or filling up of

particular posts, enactment of leave, pension, etc. and includes the revenues of any body which may be

specially notified by the Government as such.

Note: A complete list of local funds in Bihar is given in Appendix 14.

350. No new account can be opened in a Treasury without the written authority of the Finance

Department under intimation to the Accountant-General.

Receipts and Payments

351. (a)

Save where it

is expressly provided by any law or rule having the force of law, moneys

pertaining to a local fund may not be received for deposit at a Treasury without the general

or special order of the Government in this regard.

(b)

The accounts of the local funds at a Treasury shall be kept as a pure banking account,

moneys being paid into and drawn out of the Bank without specification of the nature of

receipt or expenditure. Unless in any case the Government direct otherwise, withdrawals

can be made only by cheques signed by the administrator or some responsible officer of the

local authority concerned.

(c)

When a payment has to be made from any local fund to the Government or vice versa, or to

any other local fund when both the funds are lodged in the Treasury; in the cheque or the

voucher used, it should be clearly specified that the amount is to be paid by transfer credit.

(d)

All payments to local funds should be supported by a receipt from the administrator of the

fund.

(e)

Cheques drawn on local funds remain current for three months and maybe re-validated up to

twelve months from the date of issue, after which they shall be treated as cancelled.

(f)

No local body is allowed to overdraw the balance at its credit in the Public Account without

obtaining beforehand a loan or contribution from Government funds to cover the overdraft.

352. If, under any special orders of the Government, moneys required by a local body have to be

drawn on Detailed Bills, such bills shall be presented as far as practicable in accordance with the relevant

provisions of Chapter 4 above. The gross amounts of bills shall be debited by the Treasury Officer against

the local fund concerned, and the deductions on account of income tax, fund subscription, etc. being credited

by transfer as distinct entries.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Reconciliation of balances

353.(a)

The balances at credit of each local fund shall be reconciled at the end of the month with the

Treasury Officer and the Bank, by the authority administering the fund. In the event of

failure to verify the balance with the Treasury for three consecutive months, no cheque of

the administrator shall be enfaced by the Treasury Officer without special permission from

the Collector.

(b)

The administrators of all local funds shall send to the Treasury Officer certificate of

acceptance of balances at the credit of the funds by the 30th April each year for the

previous financial year, for forwarding them after verification to the Accountant General as

early as possible.

Miscellaneous Deposit for Service for Local Fund

354. Unless otherwise ordered by the State Government, a local fund is required to pay in advance the

estimated amount of charges to be incurred or cost of such services to be rendered by the Government.

Special Rules applicable to particular local funds

District Board Funds

355. The provisions of Rules 349-352 above for local funds shall also apply to the remittance into and

payment of money out of the District Board Funds.

356. The payment into the Bank of the rents of pounds and ferries, which are administered by local

boards, should however be accompanied by challans in triplicate and the triplicate copy should be sent by the

Treasury to the office of the local board concerned.

357. When cheques are drawn for sums not exceeding Rs.1,00,000; they must be signed either by the

Chief Executive Officer or the Chairman, or if both be absent, by a member of the finance committee.

Cheques for sums exceeding Rs.1,00,000 must be signed both by the Chairman and the Chief Executive

Officer; and if either be absent, by the Chairman or the Chief Executive Officer present and another

member of the Finance Committee.

358.(a)

The balances at credit of District Fund shall be reconciled at the end of the month with the

Treasury Officer and the Bank by the authority administering the fund. In the event of

failure to verify the balance with the Treasury for three consecutive months no cheque of

the administrator shall be enfaced by the Treasury Officer without special permission from

the Collector.

(b)

The Treasury Officer should communicate to the administrator of District Fund immediately

after the close of each month’s accounts, the balance under the District Fund account in the

prescribed form.

(c)

The administrator of the District Fund shall send to the Treasury Officer certificate of

balances at the credit of the funds by the 30th April each year, for the previous financial

year, for forwarding them after verification to the Accountant General as early as possible.

Transfer of Cess Collection to the District Fund

359. The entire amount of cess collected in the district (including interest on arrears collection), after

deduction therefrom of the actual cost of collection (including proportionate shares of the cost of the tauzi

and the certificate establishment), shall be credited to the District Fund.

360. The receipts and charges mentioned above should at the end of the month be brought in the cess

memorandum in the Receipt Schedule for Land Revenue and the net amount payable to the fund worked out

and paid in a miscellaneous bill form as a contribution to the District Fund by transfer credit. The cess

memorandum shall be in the following form:

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Cess Memorandum

Amount of cess on lands

Amount of cess on mines, railways, etc.

Interest on arrear collection of cess

Total

Deductions *

Total deductions

Net amount due to the District Fund

*The charges that have to be deducted are given in the Cess Manual.

Municipal funds

361. Unless the State Government shall otherwise direct, the custody of municipal funds shall rest

with a Government Treasury or a Bank branch used as a Government Treasury in or near the municipality

to which the fund belongs.

362.(a)

For receipts on account of municipal fines, pound revenue, etc., which are paid into the

Treasury by other than municipal servants, triplicate challans should be presented at the

Treasury, the triplicate copy being sent to the municipal office on the very day on which the

money is credited into the Treasury.

(b)

Payments from a municipal fund can be made only at the Treasury where the running

account of the municipality is kept.

Plus and Minus Memoranda

363. Under the directions contained in Accounting Rules for Treasuries 1992, the Treasury Officer

should prepare and send with his monthly accounts a plus and minus memorandum for all deposits and local

funds. The actual credits and the actual debits in his books as well as any credits or debits intimated by the

Accountant General should only be entered in proper columns, and then the closing balance as shown in the

previous months memorandum should be carried forward as the opening balance and thereupon closing

balance of the month should be worked out. All this should be done independently and without reference to

the administrators of the funds. Before submission of the memorandum to the Accountant General verification

with the pass book figures should be made and a certificate to that effect recorded on the body of the

memorandum. If any discrepancies are noticed in the course of this verification, steps should at once be

taken to reconcile them and a note should be made on the memorandum as to how the reconciliation has

been effected or what steps have been taken therefor.

364.(a)

The Treasury Officer and the administrator of the fund should note that balance as worked

out in the Treasury is not final. It is the balance worked out in the Accountant-General’s

books which is acknowledged by Government and which the Treasury Officer is required to

follow as his standard.

(b)

The Treasury Officer should note that the figures once booked in his accounts are final and

cannot be corrected without an adjusting voucher drawn subsequently, except in the case of

clerical errors. If the administrator of the fund whose duty it is to see that its credits and

debits have been duly accounted for in the Treasury, brings any mistake to his notice, he

should make the necessary adjustment by drawing a correcting voucher and by paying it by

transfer to the correct head in a subsequent month.

Section 10- Other deposits accounts

365. Moneys appertaining to special deposit accounts, which do not strictly fall under any of the

separate classes specified in this chapter, may be paid into or drawn out of the Public Account, in accordance

with such general or special directions as may be issued by the Finance Department in consultation with the

Accountant General.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Section 11 - Provident and other funds

Recoveries of subscriptions

366. Subscription to a service provident fund of the Government can be received from such government

servant as are either required or permitted by the rules of the fund to subscribe to it, the recoveries being

made ordinarily by deductions from pay bills of the Government concerned. The subscriber himself is

responsible for seeing that proper deduction is made from his pay bill and a deduction schedule in BTC Form

55 must be attached to the same.

367. Subscribers to the Post Office Insurance Fund, who have retired from the service and whose

pensions are to be paid in India, may be allowed the option of deducting their premium or subscription from

pension bills, the Accountant General issuing Pension Payment Order or other authority for payment of

pensions will in such cases, note the monthly deduction on the Pension Payment Order or other authority as

the case may be. The insured person, however, shall be personally responsible for entering the correct

amount to be deducted in the pension bill; and if he fails to do this on any occasion, it will be open to him to

pay the amount into the post office.

Withdrawals

368. Advance from a Provident fund, if permissible under the rules of the fund, may be drawn on

ordinary pay bill being supported by a duly certified copy of the order of head of office sanctioning the

advance.

369. In cases in which the amount is drawn and disbursed by the head of an office, a disbursement

certificate in the following form shall be rendered to Commissioner (Accounts and Treasury Administration),

as soon as possible after the disbursement has been made:-

‘I certify that I have satisfied myself that the sum of rupees……drawn under the rule…of

the……Provident fund rules……Provident fund account of………on bill No……dated…was actually

disbursed to………on….……and the payee’s receipt was taken in the acquittance roll maintained in

my office’.

370. Withdrawal from a fund when permissible under the rules of the fund to meet payments towards

policies of life insurance or subscriptions to family pension fund may be made, as and when required, by the

heads of offices for their subordinates on their own authority. The bills may be prepared in the Miscellaneous

Bill form (BTC Form 51), the particulars regarding the policy or policies on which premium or subscription

is to be paid being noted on the bills.

371. (a) When a subscriber to a provident fund is about to retire and under the rules of ‘the fund’, the

money lying at his credit in the fund becomes payable to him, he shall place himself in

communication with the Commissioner (Accounts and Treasury Administration) by whom

his fund account is maintained giving the date of his retirement and requesting that steps

may be taken to close his account and pay him the amount due. The Commissioner (Accounts

and Treasury Administration) being satisfied of the correctness of the claim and on ascertaining

the date up to which the subscription has been paid, will arrange for the payment of amount

at credit of the subscriber in the account of the fund.

(b) The procedure prescribed in this rule shall apply mutatis mutandis to all other cases in

which the amount lying at credit of a subscriber in his provident fund account becomes

payable to him on finally quitting the service, either by resignation, dismissal or death.

(Accounts and Treasury Administration) to close the fund account of the subscriber and to

arrange for final payment. The application for final withdrawal should be made in BTC

Form 56 and the instructions contained therein should be very carefully followed as the

absence of information on a single point may make it impossible for the account office to

authorize payment.

(d) Final Payment on account of any provident fund, when authorized, can be made only on the

personal receipt of the subscriber, or when he is absent from India, on that of his duly

authorized agent. Payment can, however, be made to an authorized banker if so desired by

the subscriber in the manner prescribed. In the event of his death before payment has been

made, the payment can be made only to such person or persons as may be authorized to

receive payment under the rules of the fund concerned and such subsidiary instructions as

may be issued by the Government in this behalf.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

CHAPTER 7

Miscellaneous Provisions

Inter Government Transactions

372. Save as provided hereafter in this section, no transactions of the State with another Government

shall be adjusted against the balance of the State, except in accordance with such directions as may be given

by the Controller General of Accounts with the approval of the Comptroller and Auditor General of India to

regulate the procedure for accounting of transactions between the different Governments.

373. Moneys presented within the jurisdiction of another Government for credit to the Government

Account, or a payment made by another Government as a withdrawal affecting the balance of the Government

Account, shall not be credited or debited to the Government Account except under express authority of the

Accountant General or any other Accounting Officer authorized in this behalf by the Controller General of

Accounts, Government of India.

374.(a)

All adjustments against the balance of the State by debit or credit to another Government shall

be made through the Central Accounts Office of the Reserve Bank of India on the advice of

the Accountant General.

(b)

The Treasury Officer shall not receive or authorize the Bank to receive money tendered on

behalf of the Government of India and shall not authorize the Bank to make disbursement on

behalf of that Government.

375.(a)

Certain classes of miscellaneous receipts and payments of Central Government, such as

payments relating to civil pensions including pensions to freedom fighters, etc. may however

be accepted in the Treasury and in the Bank, and the transactions may be temporarily taken

into account against the balance of the State Government. The Accountant General shall, on

receipt of accounts from the Treasury, make the requisite adjustment in respect of aforesaid

transactions by means of cash settlement with the Pay and Accounts Office of the concerned

Ministry of the Government of India.

(b)

Payment of pensions on behalf of Railways and Defense Department and certain kinds of

postal transactions may also be temporarily taken to State Government Account. The adjustment

of such transactions through cash settlement shall be carried out by the Accountant General.

Computerised Treasuries

376. The Finance Department may, by publication in the official gazette, issue such instructions as may

be necessary, from time to time, for the efficient functioning of the computerised treasuries.

Security of Strong Rooms

377. (a)

Without the permission of State government, no place should be used as strong-room unless

it is first certified to be secure and fit for use by an officer of the Public Works department

not below the rank of an Executive Engineer. Existing Strong rooms should be inspected

annually by an Executive Engineer rank officer, who will grant certificate of safety and it is

the duty of the treasury officer to obtain such a certificate annually.

(b)

The District Superintendent of Police or the Commanding Officer of the guard if a Military

one, should record an order prescribing the position of the sentries and may also require any

additional precautions to be taken in the strengthening of fastenings, burning of lights etc., but

the responsibility for the security of the building and its fixtures shall remain with Executive

Engineer, and that for the security of chests and other treasury furniture not forming part of

the building or fixtures, with the officer in charge of the treasury.

(c)

A copy of the inspecting officer’s certificate and of the District Superintendent’s or the

Commanding Officer’s order should be hung in a conspicuous place within the Strong room.

It is the duty of the Treasury Officer to see that any conditions as to the manner of storage

stated in these documents are complied with.

(d)

The doors and the windows of the Strong room must remain permanently closed and locked,

except during the time necessary for moving coin or other valuables into or out of it. The

Treasury Officer must be personally present during the whole time between the opening and

shutting of the Strong-Room.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

As an exception of this rule, the opening of the shutters may be permitted, during

the office hours, in an aperture which is otherwise barred, if it is necessary for the admission

of light or air to any other part of the building, provided that coin or valuables remain securely

packed under lock and key.

Custody of padlocks and keys of Strong-Rooms

378. The procedure for the custody of duplicate keys of treasury Strong-Rooms and chests will be

such as may be prescribed by the Board of Revenue. The procedure so prescribed shall among other

matters obtain provisions so as to secure that-

(1)

some person or persons shall be definitely responsible for the custody of duplicate keys;

(2)

the whereabouts of the keys shall be enquired into periodically and also whenever charge

is transferred;

(3)

when the loss of a key is discovered the loss shall be at once reported to the Board of

revenue by whom such order should be issued as will prevent the risk of access to the lock

by any one into whose hands the lost key may have fallen; and

(4)

an unnecessary number of duplicate or spare locks and keys shall not be supplied in the first

instance, or retained when they have ceased to be required.

NOTE:-

The procedure prescribed by the board is contained in [rules 82 and 203 of the Board’s

Miscellaneous

Rules, 1939].

379. The following rules should be carefully observed in the opening of the Strong-rooms under

double locks and in handling their contents-

A-General

The double locks of the Strong-Room shall on no account be opened except by the Treasury Officer

and the treasures in the presence of each other and of the havildar in charge of the guard and the sentry on

duty. Both the Treasury Officer and the treasurer will remain present in the double locks Strong-Room for

the whole period during which the double locks are open.

B. Custody of keys

(1)

The Treasury Officer is responsible that the keys held by him under rule 125 are never

handed over to anybody either in his presence or in his absence except as provided under

sub-rule(C) below. He will himself insert each key into the padlock whenever a padlock has

to be opened.

(2)

The treasurer is responsible that the keys held by him under rule 125 are never handed over

to anybody either in his presence or in his absence. He will himself insert each key into the

padlock whenever a padlock has to be opened.

Supplementary Provisions

380. Appendices and Forms.—The Finance Department may, for furtherance of the objectives of

these Rules, and by publication in the official gazette; append, annul or modify any of the Appendices and

Forms attached to these Rules.

381. Removal of Difficulties.—The Finance Department may, by publication in the official gazette,

remove any difficulties that may arise in the operation of these Rules.

382. Overriding Effect.— Provisions of these Rules shall override any existing instructions of the

Finance Department to the extent that they come into conflict with these Rules.

383. Repeal and Savings.—(i) The Bihar Treasury Code, 1937 is hereby repealed.

(ii)

Notwithstanding such repeal, any thing done or any action taken in exercise of any power

conferred by or under the said Code shall be deemed to have been done or taken in exercise

of the powers conferred by or under this Code, as if this Code, were in force on the day on

which such thing was done or action taken.

ORDER:-Ordered that copy of this Notification be published in the Extra Ordinary Gazette of Bihar.

By Order of the Governor of Bihar,

RAMESHWAR SINGH,

Principal Secretary.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Bihar Treasury Code 2011.

Appendices:

Agreement between Government of Bihar and the Reserve Bank of India.

List of Treasuries in Bihar.

A list of matters of Treasury procedure requiring personal attention of the Treasury

Officer

List of Returns to be submitted by the Treasury Officer.

Questions for the Inspection of Treasuries

List of Bills requiring Pre-Audit by the Accountant General.

Receipts exempted from Stamp Duty.

Letters of Credit System.

Advice List/Register of Payment Orders Issued.

10.

Instructions for guidance of Treasury Officers.

11.

List of authorities competent to sanction Refund of Revenue.

12.

Payment of compensation under the Land Acquisition Act.

13.

List of Treasuries on which Public Works Divisions and other Public Works Disbursers are

authorised to draw Cheques.

14.

List of Local Funds.

Forms:

Certificate of Transfer of Charge.

Statement of Transactions on Government Account at the Reserve Bank/State Bank of

India.

Challan.

Treasury Remittance Book.

Forest Cash Remittance.

Letter of Credit (General).

Treasury Messenger’s Register

10.

Allotment Register for DDO’s/Treasury Officers.

11.

Advance Bills Register.

12.

13.

Authorization to Treasury Officer for Payment of Bill.

14.

15.

Intimation of Recovery to be made on Account of Rent and other Charges.

16.

Statement of Rents Recoverable from Pay Bills.

17.

Pay Bill.

18.

Absentee Statement.

19.

Periodical Increment Certificate.

20.

Travelling Allowance Bill.

21.

Travelling Allowance Journal for Public Works Establishment.

22.

Abstract Travelling Allowance Bill for Public Works Establishment.

23.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

24.

Bill for Contract Contingencies.

25.

Fully Vouched Contingent Bill.

26.

Abstract Contingent Bill.

27A.

Detailed Contingent Bill.

27B.

Form for the Transfer of Money from Works Department.

28.

29.

Single Pension Bill.

30.

Combined Pension Bill.

31.

Half-Yearly Declaration for Female Pensioners.

32.

Muster Roll.

33.

Pay Bill of Work Charged Establishment.

34.

First and Final Bill.

35.

Running Account Bill A.

36.

Running Account Bill B.

37.

Running Account Bill – Lump Sum Contracts.

38.

Final Bill- Lump sum contracts.

39.

Hand receipt.

40.

Account of Petty Contractors

41.

Bill for Refund of Revenue

42.

Grant-in-aid Bill.

Bill for Scholarships and Stipends.

44.

Bill for ad-interim Payments u/s 33 of the Bihar Land Reforms Act, 1950.

45.

46.

Inter-Departmental Transfers.

47.

Pass book/List of Cheques.

48.

Bill of Expenditure from Governor’s Contract Allowance.

49.

Statement of Expenditure from Governor’s Contract Allowance.

50.

Bill for Loans and Advances drawn by Government Servants.

51.

Miscellaneous Bill.

52.

Schedule of Recoveries of Advances.

53.

Deposit Repayment Order and Voucher.

54.

Refund of Lapsed Deposit Application and Vouchers.

55.

Schedule of General Provident Fund Deductions.

56.

Application for Final Withdrawal of Provident Fund Accumulations.

57.

58.

Letter of Credit (Public Works and Forest Department).

59.

60.

Allotment statement to accompany cheques under various heads and

deposit work.

61.

Departmental Advances Bill.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 1

(See Rule 4)

Agreement made between the Governor of Bihar and the Reserve Bank of India

AN AGREEMENT made this thirtieth day of June, 1937 BETWEEN THE GOVERNOR OF

BIHAR of the one part and THE RESERVE BANK OF INDIA (hereinafter called “the Bank*) of the

other part WHEREAS the Bank was constituted and incorporated and is regulated by the Reserve Bank of

India Act, 1934 (being Act no. II of 1934 (hereinafter called “the Act”), as adapted and modified pursuant

to the Authority contained in section 203of the Government of India Act, 1935, by an Order of His Majesty

in Council dated the eighteenth day of March 1937, cited &s the India and Burma (Burma Monetary

Arrangements) Order, 1937, with and subject to the various powers, provisions and restrictions in and by the

Act set forth and it was hereby infer alia particularly provided as follows, viz:—

(1)

by section 20 of the Act that the Bank should undertake to accept moneys for account

of Provincial Governments and to make payment up to the amount standing to the

credit of their accounts and to carry out their exchange, remittance and other banking

operations including the management of the public debt, and

(2)

by section 21 (1) of the Act that Provincial Government should entrust the bank on such

conditions as might be agreed upon with all their money remittance, exchange and

banking transactions in India and, in particular, should deposit free of interest all their

cash balances with the Bank provided that nothing in that sub section should prevent

Provincial Governments from carrying on money transactions at places where the Bank

has no branches or agencies and that Provincial Governments might hold at such balances

as they may require, and

(3)

by section 21 (2) of the Act that Provincial Governments should entrust the Bank, on

such conditions as might be agreed upon, with the management of the public debt and

with the issue of any new loans,

NOW IT IS HEREBY MUTUALLY AGREED AND DECLARED by and between the said

parties hereto as follows, that is to say:

This agreement shall be deemed to have come into force on the first day of April 1937.

The general banking business of the Government of Bihar (hereinafter referred to as “the

Government”) including the payment, receipt, collection and remittance of money on

behalf of the Government shall be earned on and transacted by the Bank in accordance

with and subject to the provisions of this agreement and of the Act and with and to such

orders and directions as may from time to time be given to the Bank by the Government

through any Government officer or officers authorized by the Government in that, behalf

and at any of the offices, branches or agencies of the Bank for the time being in existence as

may from time to time be so directed and for this purpose such accounts shall be kept in the

books of the Bank and at such offices, branches or agencies of the Bank as shall be necessary

or convenient or as the Government shall from time to time direct in the manner aforesaid.

The Government shall employ the Bank as the sole Banker in India of the Government

who shall deposit or cause to be deposited with the Bank or allow the Bank to receive

and hold as banker the whole of its cash balances at any places at which for the time

being the Bank shall have an office, branch or agency and the Bank shall subject to

such orders as may from time to time be given by the Government in the manner

aforesaid receive and bold for the Government all such moneys as may be or become

payable to the Government or on its account and the Bank shall transact at its offices,

branches and agencies for the time being existing respectively all such business for

Government regarding the receipt, collection, payment Mid remittance of money and

other matters,, as is usually transacted by bankers for their customers. The bank shall

make the said moneys at the said offices, branches and agencies available for transfer

to such places and at such times as the Government may direct. No interest shall be

payable to the Government on any of the money’s for the time being held by the Bank.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

The management of the rupee public debt of the Government and the issue of new

rupee loans by the Government and the performance of all the duties relating thereto

respectively including the collection and payment of interest and principal and the

consolidation, division, conversion, cancellation and renewal of securities ox the

Government and the keeping of all registers, books and accounts and the conduct of all

correspondence incidental thereto shall be transacted by the Bank at its offices in Bombay,

Calcutta and Madras and at any of its offices, branches or agencies at which respectively

the administration of any portion or portions of the public debt of the Government is for

the time being conducted or interest thereon is for the time being payable and the Bank

shall also keep and maintain such registers, books and accounts in respect of the said

public debt as the Government may from time to time direct and shall audit all payments

of such interest and act generally as agents in India for the Government in the

management of the said public debt and shall conduct such agency subject to such

orders and directions with regard to the general management thereof as may from time

to time be given to the Bank by the Government.

The Bank shall not be entitled to any remuneration for the conduct of the ordinary

banking business of the Government other than such advantage as may accrue to it

from the holding of the Government cash balances free of obligation to pay interest

thereon, and such balances shall be maintained at an amount not below such minimum

as may be agreed upon between the Government and the Bank from time to time.

Provided that if the Government wishes to remit funds outside the area within its jurisdiction

except as otherwise provided for in this agreement the Bank shall be entitled to

make a charge for such remittances at rates not exceeding those which the Bank

charges to Banks referred to as “scheduled banks” in section 42 of the Act, subject

to a minimum charge of 25 paisa for each remittance,

The Bank shall mike ways and means advances to the Government if so required at

such rate of interest not exceeding bank rate as may be fixed by the Bank from time to

time, provided that the total of such advances outstanding at any one time shall not exceed

the amount of the minimum balance proscribed under clause 5 and any subsidiary

agreement provided under the clause and provided further that the advances outstanding

shall be fully paid off at intervals not exceeding three months.

The Government shall employ the Bank as its sole agent for investments by Government

either of Government funds managed by the Government and the, Bank shall be entitled

to charge commission for sales (but not for conversions^{^} at the rate of 1/16 per cent in

addition to any further charges which the- Bank may have to pay by way of brokerage,

etc. The Bank shall collect- interest and the maturity values of such investments on

behalf of the Government without charge.

8. As remuneration to the Bank for the management of the public debt as aforesaid the Bank shall

be entitled to charge to the Government half-yearly a commission at the rate of Rs

2,000 per crore per annum on the amount of the public debt as aforesaid at the close of

the half-year for which the charge is made. In calculating this charge the following amounts

shall be excluded from the amount of public debt, viz :

(a) The amounts of loans discharged outstanding after one year from the date of a

notice of discharge.

(b) The amount of stock certificates for Rs, 50,000 and upwards held by the Government

or by any officer or officers of the Government authorized in that behalf, provided that such

amount exceeds one crore.

And in addition to the charge of Rs. 2,000 per crore per annum the Bank shall be entitled to

charge to the Government a fixed sum of Rs. 2,000 a year on account of stock certificates referred to in

head (b) of this clause and the Bank shall be also entitled to charge the public (but not the Government) all such

fees and charges as are now or may hereafter from time to time be presc-ribed by the Governor-General

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

under the powers conferred upon him by the Indian Securities Act, 1920 (Act no. X of 1920), for duplicate

securities and for the renewal, consolidation, and division or otherwise of the Government Securities which-the

Bank issues:

Provided that loans not directly issued by the Government but issued under the guarantee of the Government shall

not be included in the calculation for the purpose of this clause but shall be a matter for separate arrangement

if the management of such loans is entrusted to the Bank.

The Bank shall maintain currency chests of its issue department at such places within the

Province of Bihar as the Government may, with the previous sanction of the Central Government,

prescribe and the Government shall provide sufficient accommodation for such chests as may

be required for the deposit of notes and coin and shall be responsible to the Bank for the

safe custody of the said chest, notes and coin. The Bank shall keep the said chests,

supplied with sufficient notes and coin to provide currency for the transactions of the

Government and reasonable remittance facilities to the public at the said places. The

Government shall supply the Bank with such information and returns as the Bank may

from time to time require as to the composition of the balances in the said chests and the

amount and nature of the transfers to and from the said chests. The Bank shall have

access to the said chests at all reasonable times for the purpose of inspecting and checking the

contents. The Government shallbe responsible to the Bank for the examination and correctness

of coin or notes at the time of deposit in or withdrawal from the said chests.

10.

The Bank shall not be at liberty to close any of its offices or branches except on Sundays, New

Year’s Day, Christmas Day, Good Friday and on any other day declared to be a public

holiday by any notification published in pursuance of the Negotiable Instruments Act (Act

XXVI of 1381) subject nevertheless and notwithstanding the provisions of that Act to any special

orders or directions which may be issued by the Government and the Bank shall be responsible

that no one of its agencies doing Government business for the time being existing shall be closed

except on Sundays and on public holidays authorized by the Government within whose jurisdiction

such agencies may be respectively Situated.

11.

The responsibility for ail loss or damage to the Government which may result from any

act or negligence or omission of the Bank or its agents in conducting the business of the

public debt aforesaid or the payment of interest or discharge value thereon or the renewal,

conversion, consolidation subdivision or cancellation of any Government security shall rest

with and be borne by the Bank provided however that it shall not be incumbent on the

Bank to verify signature and endorsements on Government securities which prima facie appear

to be in order and in the acceptance of which the Bank shall not be guilty of any

negligence and in such cases no liability shall be incurred by the Back in respect thereto

PROVIDED ALSO that in regard to the ordinary banking busi-ness at the offices, branches

and agencies of the Bank of receiving and realizing money and securities for money on

account of the Government and paying cheques, orders, draft bills and other documents

whether negotiable or not in the Bank’s capacity of bankers for the Government and

whether such business be done by the Bank or by agencies on its behalf the responsibility

to the Govern-ment shall be of the Bank and such responsibility shall be that of a banker to an

ordinary customer.

12.

The Bank shall remit on account of the Government between India and London such

amounts as may hi required by it from time to time at the market rate of the day for telegraphic

transfers, subject to the proviso that if a large transfer has to be effected in connection

with the flotation or repayment of a sterling loan or analogous operation, and if it is considered

by either party to be inappropriate to apply the rats of a single day, an average rate based on a

longer period may be fixed by agreement between the two parties.

13.

This agreement may be determined by either party giving to the other party one year’s notice in

writing expiring on the 31st day of March in any year, such notice if given by or on behalf of

the Government to be addressed to the Governor of the Bank and to be served by leaving the

same with the Head Office of the Bank or addressing the same , to him at the Head

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Office of the Bank by registered post and if given by the Bank to be served by leaving

the same with or addressing the same by registered post to the Secretary to the Government

in the Finance Department and immediately upon the expiration of such notice this

agreement shall absolutely cease and determine save as to rights or liabilities acquired or incurred

prior to such termination.

14.

In the event of any dispute arising as to the terms and conditions of this agreement, or

as to the right or obligations of the parties hereto such dispute of difference of opinion

shall, in the event of the parties hereto failing to reach an agreement, be-referred to the

Governor-General whose decision shall be final and binding as-between the parties hereto.

15.

Nothing in this agreement shall operate to affect in any way the obli-gation imposed either on the

Government or on the Bank by or under the Act or any subsequent amendment or amendments

of the Act.

16.

The Bank shall be entitled to perform all or any of the matters conta-ined in this agreement

through such agency or agencies as may be prescribed by the Act or any amendment thereof

or as maybe approved by the Government.

IN WITNESS WHEREOF Henry Carlos Prior, Secretary to the Government of Bihar in the Finance

Department by the order and direction of the Go-vernor of Bihar has hereunto set his band / and the common

seal of the Reserve Bank of India pursuant to a Resolution of its Central Board has been hereunto affixed in the

presence of its subscribing officials the day and year first above written.

SUBSIDIARY AGREEMENT ENTERED INTO UNDER CLAUSE 5 OF THE AGREEMENT

BETWEEN THE GOVERNOR OF BIHAR AND THE RESERVE BANK OF INDIA.

AN AGREEMENT made this thirtieth day of June one thousand nine hundred thirty-seven

BETWEEN THE GOVERNOR Of BIHAR of the one part and the Reserve Bank- of India (hereinafter

called “the” Bank”) of the other part supplemental to an agreement (hereinafter referred to as “the principal

agreement”) made on the thirtieth day of June 1937 between the parties hereto.

WHEREAS under clause 5 of the principal agreement it is prodded that the Government of Bihar

(hereafter referred to as “the Government”) shall maintain a daily balance with the Bank not below

such minimum as may be agreed upon. NOW IT IS HEREBY MUTUALLY AGREED AND DECLARED

AS FOLLOWS:-

Signed by the said Mr. Henry Carlos Prior,

C.I.E., I.C.S., Secretary to the Government

of Bihar in the Finance Department for and

on behalf of the Governor of Bihar in the

Presence of Mr. C.S. Jha, I. C. S.,Under

Secretary to the Government of Bihar, Finance

Department, Patna

(Sd.) H.C. PRIOR,

Secretary to the Government of

Bihar,

Finance Department.

Sd/- C.S. Jha

Under-Secretary to the Government of

Bihar, Finance Department.

The Common seal of the Reserve Bank of

India was affixed hereto in the presence of

Mr. Sultan Meherally Chinoy and Mr.

Devidas Madhawji Tfaakersey, two of its

Directors, and Sir James Braid Taylor, Kt.,

C.I.E., its Deputy Governor,

Common seal of the Reserve Bank of India

(Sd.) SULTAN CHINOY

(Sd) DEVIDAS MADHAWJI

THAKERSEY

Directors

(Sd.) J. B. TAYLOR

Deputy Governor

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

1.The Bank shall inform the Government by telegram of the Government daily balance with the Bank at the

close of each working day.

2.The Government shall take steps by taking a ways and means advance from the Bank or by issuing

treasury bills to ensure that the Government balance on each Friday is not less than a credit of ten lakhs. If a

reduction in the Gov-ernment balance is to be anticipated before the following Friday, e.g., owing to the beginning

of the month disbursements, etc., the Government shall also take steps to ensure that this balance does not fall

below the said minimum by more than rupees two lakhs.

3.The Government will not repay ways and means advances or invest any surplus of the Government

balance unless the said balance exceeds a credit of rupees twelve lakhs.

4.Ways and means advances may be taken and repaid on any day with out previous notice by

telegraphic or such other intimation to such branch of the Bank as the Bank may prescribe provided that such

advances shall be for a minimum period of seven days and provided further that such advances shall be in

minimum amounts of rupees two lakhs.-

IN WITNESS WHEREOF Henry Carlos Prior, Secretary to the-Government of Bihar in the Finance

Department by the order and direction of the Governor of Bihar has hereunto set his-hand and the common seal

of the Reserve Bank of India pursuant to a Resolution of its Central Board has been hereunto, affixed in the

presence of its subscribing officials the day and year first above written.

Signed by the said Mr. Henry Carlos Prior,

C.I.E.,I.CS., Secretary to the Government

of Bihar in the Finance Department for and

on behalf of the Governor of Bihar in the

Presence of Mr. C.S. Jha, I. C. S., Under

Secretary to the Government of Bihar, Finance

Department, Patna

(Sd.) H.C. PRIOR,

Secretary to the Government of

Bihar

Finance Department

Sd/- C.S. Jha

Under-Secretary to the Government of

Bihar, Finance Department.

The Common seal of the Reserve Bank of

India was affixed hereto in the presence of

Mr, Sultan Meherally Chinoy and Mr.

Devidas Madhawji Tfaakersey, two of its

Directors, and Sir James Braid Taylor, Kt.,

C.I.E., its Deputy Governor,

Common seal of the Reserve Bank of India

(Sd.) SULTAN CHINOY

(Sd) DEVIDAS MADHAWJI

THAKERSEY

Directors

(Sd.) J. B. TAYLOR

Deputy Governor

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 2

(See Rule 5)

List of Treasuries in Bihar

[Comments - All treasuries in Bihar are now Banking Treasuries and are not doing cash

business. The list of treasuries is given below.]

Sl.No. TREASURY

DESIGNATED BANK

NAWADAH

STATE BANK OF INDIA

ARWAL

BANK OF INDIA

GAYA

STATE BANK OF INDIA

JEHANABAD

STATE BANK OF INDIA

AURANGABAD

STATE BANK OF INDIA

BHAGALPUR

STATE BANK OF INDIA

BANKA

STATE BANK OF INDIA

DARBHANGA

STATE BANK OF INDIA

MADHUBANI

STATE BANK OF INDIA

10.

SAMASTIPUR

STATE BANK OF INDIA

11.

PURNEA

STATE BANK OF INDIA

12.

KATIHAR

STATE BANK OF INDIA

13.

KISHANGANJ

STATE BANK OF INDIA

14.

ARARIA

STATE BANK OF INDIA

15.

ROHTAS

STATE BANK OF INDIA

16.

SINCHAI BHAWAN PATNA

STATE BANK OF INDIA

17.

BHABUA(Kaimur)

STATE BANK OF INDIA

18.

NIRMAN BHAWAN PATNA

STATE BANK OF INDIA

19.

BUXAR

STATE BANK OF INDIA

20.

BHOJPUR

STATE BANK OF INDIA

21.

VIKAS BHAWAN PATNA

STATE BANK OF INDIA

22.

PATNA COLLECTORATE

STATE BANK OF INDIA

23.

NALANDA

STATE BANK OF INDIA

24.

MUNGER

STATE BANK OF INDIA

25.

BEGUSARAI

STATE BANK OF INDIA

26.

JAMUI

STATE BANK OF INDIA

27.

LAKHISARAI

STATE BANK OF INDIA

28.

SHEIKHPURA

STATE BANK OF INDIA

29.

KHAGARIA

STATE BANK OF INDIA

30.

HAJIPUR(VAISHALI)

STATE BANK OF INDIA

31.

MOTIHARI(EAST CHAMPARAN)

STATE BANK OF INDIA

32.

BETTIAH(WEST CHAMPARAN)

STATE BANK OF INDIA

33.

SHEOHAR

STATE BANK OF INDIA

34.

SITAMARHI

STATE BANK OF INDIA

35.

MUZAFFARPUR

STATE BANK OF INDIA

36.

MADHEPURA

STATE BANK OF INDIA

37.

SAHARSA

STATE BANK OF INDIA

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

38.

SUPAUL

STATE BANK OF INDIA

39.

GOPALGANJ

STATE BANK OF INDIA

40.

CHAPRA

STATE BANK OF INDIA

41.

SIWAN

STATE BANK OF INDIA

42.

PATNACITY(PATNA)

STATE BANK OF INDIA

43.

DANAPUR (PATNA)

STATE BANK OF INDIA

44.

BARH (PATNA)

STATE BANK OF INDIA

45.

MOKAMA( PATNA)

STATE BANK OF INDIA

46.

MASAURHI(PATNA)

STATE BANK OF INDIA

47.

HILSA (NALANDA)

STATE BANK OF INDIA

48.

SHERGHATI (GAYA)

STATE BANK OF INDIA

49.

BAGAHA

STATE BANK OF INDIA

50.

ROSERA

STATE BANK OF INDIA

51.

DALSINGHSARAI (SAMASTIPUR)

STATE BANK OF INDIA

52.

JHANJHARPUR (MADHUBANI)

STATE BANK OF INDIA

53.

NAUGACHIA (BHAGALPUR)

STATE BANK OF INDIA

54.

BIRPUR (SUPAUL)

CENTRAL BANK OF INDIA

55.

FORBISGANJ (ARARIA)

STATE BANK OF INDIA

56.

LALGANJ( VAISHALI)

STATE BANK OF INDIA

57.

MAHUA( VAISHALI)

CENTRAL BANK OF INDIA

58.

DAUDNAGAR( AURANGABAD)

STATE BANK OF INDIA

59.

NIRMALI(SUPAUL)

STATE BANK OF INDIA

60.

BENIPUR(DARBHANGA)

STATE BANK OF INDIA

Sl.No.

TREASURY

DESIGNATED BANK

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 3

(See rule 14)

A list of matters of Treasury procedure requiring personal attention of the Treasury Officer :-

(1)

The authority of the Treasury Officer is strictly limited to making of payments authorized by or

under these rules. He has no authority to act under an order of Government sanctioning a

payment, unless the order is an express order to him through the Finance Department to make

such payment. [Rule 61]

(2)

He shall not to honor a claim which he considers to be disputable but to refer it to the Finance

Department or the Accountant-General as the case may be. [Rule 63]

(3)

He is required to prohibit erasures in any account, register or schedule or in the cash book, to

verify and initial every correction in them and to take special care with all vouchers and

accounts showing signs of alteration, and if such documents be frequently received from any

office, to draw the attention of the head of the office to the matter. [Rule 17]

(4)

He is required to see that the daily postings of revenue and receipts in the treasury registers

are checked by the treasury accountant or his assistant with the challans and verify the monthly

total of all the departmental revenue returns. [Rule 21]

(5)

He is required, either at the close of the day’s business, or before com-mencing the business

of the next day, to examine the daily accounts with the challans and vouchers at the treasury

to satisfy himself (a) that each item of charge is supported by a voucher, (b) that every item of

each challan is embodied in its proper register, (c) that the totals of all the registers are correctly

entered in the cash book, (d) that the additions and deductions indi-cated in the accountant’s

balance sheets are correct, (e) that the result agrees with the balance sheet of the treasurer.

[Rule 21(c)]

(6)

He should see that the monthly accounts and other returns complete with schedules and

vouchers are dispatched to the authorities concerned on the due dates. [Rule 25]

(7)

He is required to satisfy himself before dispatch of the lists of payments and accounts, that the

necessary vouchers and schedules are all attached. He is expected to check the schedules

with the vouchers at intervals during the month. [Rule 26]

(8)

He is required to see that a notice is posted in a conspicuous place in the office of the hour

at which the treasury closes for the receipt and payment of money. [Rules 7(a)]

(9)

He is required to observe certain precautions in receiving money into or giving it out from the

double locks. [Rule 31]

(10)

He should see that payments, which require previous authority from the Accountant-General,

are made only on receipt of a letter of authorization from him. [Rule 86]

(11)

He is required to see that every voucher on which he passes an order for payment is complete

in every respect. [Rule 115]

(12)

He is required to use special precautions for satisfying himself of the identity of an applicant

for the payment of a bill drawn by a person not in Government service. [Rule 121]

(13)

He is required to make recoveries exactly in accordance with the instructions of the Accountant-

General. [Rule 138]

(14)

He should see that the drawl of pay, pensions, etc., by agents on behalf of government servants

and pensioners is in accordance with the instructions contained in the Accountant-General’s

circular no. 135, dated the 31^st October 1940 (published in Part X of the Bihar Gazette; dated

November, 13,1940) and subsequent orders issued by him from time to time. [Rules 151]

(15)

He is personally responsible for any payment of pension wrongly made. [Rule 238]

(16)

He is required to initial every entry in the revenue deposit register and to see that no item is

credited as a deposit save under formal order of competent authority and also if the amount

could be credited to some known head in the Government accounts, to represent the matter

accordingly to the court or authority ordering its acceptance. [Rules 327]

(17)

He is required to satisfy himself that the signature of the drawing officer and that of the

countersigning officer, in case there is a countersignature also, is genuine and in order before

payment is ordered by him either on bills or cheques. [Rule 110]

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 4

(See Rule 25)

List of Returns to be Submitted by the Treasury Officers

Comments: The Treasury Officer is required to maintain a complete list of Treasury Accounts and

returns to be rendered on different prescribed dates to the Accountant-General.

All half marginal objections received from the Accountant-General are to be returned by

the Treasury Officer within a fortnight (Rule 137 of BTC).

The Treasury Officers are required to satisfy themselves that all vouchers have been attached

with the Schedules while sending them to the Accountant-General (Rule 26 of the BTC).

The Treasury Officers are required to submit plus and minus memorandum of Stamps,

Deposits, Local Funds etc. on the prescribed date to the Accountant-General (Rule 363 of the

BTC).

(1) Sale of ordinary stamps.

(2) Income-tax receipt statement.

(3) Cash account with schedules and

documents.

(4) List of payments with sche-dules

and documents.

(5) Statement of Magisterial Fines.

(6) Documents submitted by civil and

criminal courts through the treasury as

noted below:—

Fine statement, Civil Miscellaneous

receipts, Civil Miscellaneous

receipts, Cri-minal

(7) Deposit receipts, Civil Court

(8) Deposit receipts, Criminal Court.

(9) Deposit repayment register, Civil

(10) Deposit repayment register,

Criminal.

(11) Deposit receipts, Workmen’s

Compensation Act-Deposits

(12) Deposit repayments - Workmen’s

Compensation Act Deposits.

Art. 119, Account Code,

Vol. II

Ditto

Rule 335

General Rules and

Circular Orders of the

High Court

General Rules and

Circular Orders of the

High Court

1st of each month

Ditto

1st of the following month in

case of non-Bank treasuries

and 2nd of the following month

in case of Bank treasuries.

Ditto

7th of the month

12th of the month

Accountant

General,

Ditto

Accountant

General

Ditto

Name of the Return, etc

Reference

Date of submission

To whom

submitted

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(13) Deposit receipts- High Court

Deposits

(14) Deposit repayment-High

Court Deposits.

(15) Certificate in Revenue Deposit

(16) Statement non-effective (Pay),

Pension paid to officers of the

Army, Veterinary Department,

transferred to the Civil Veterinary

Department for the quarters ending

June,September, December and

March.

(17) Statement of lapsed pensions

(18) Certificates regarding

verification of balance of service

stamps.

(19) March Account

(20) Clearance register of Revenue

Deposits

Balance Certificate of

Administrators of Personal ledger

Accounts.

Statement of Lapsed Revenue

Deposits.

Clearance register-workmen’s

compensation Act Deposits and

lapsed deposits Workmen

Compensation Act-Deposits.

Verification of Local Fund balance.

Clearance registers of High court

Deposits.

Clearance registers of Civil Court

Deposits.

Clearance registers of Criminal Court

Deposits.

Lapsed Deposits, Civil Court.

Art. 124, Account Code,

Vol. II

Rule 242

Rule 35 of the Rules for

the supply and

distribution of stamps.

Rule 25

Art. 125, Account Code,

Vol. II.

Art 126 Account Code,

Vol. II

Note to Rule 331

Rule 357

General Rules and Circular

order of the High Court

12th of the month

Quarterly on the 1st July, 1st

October, 1st January and 1st

April.

1st July

1st October

1st January

1st April

Half-yearly

Ditto. on 30th September and

31st March

10th April each year

30th April each year

Ditto

Accountant

General

Ditto

Accountant

General.

Ditto

Accountant

General

Accountant

General

Accountant

General

Accountant

General

Ditto

Name of the Return, etc

Reference

Date of submission

To whom

submitted

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Lapsed Deposits, Criminal Court.

Lapsed Deposits, High Court.

A list of deceased pensioners of gazetted

rank.

Reports of death of pensioners.

Plus and minus memorandum of

Revenue Advance

Loans and AdvancesWork done for

public and private bodies

Deposit for work done for private

bodies or individuals.

Deposit of fees received by government

servants for work done for private

bodies.

Court Deposit

Personal Deposit

P.L. Account

Municipal Fund

Extract of Revenue Deposit

Receipt Register

Stamps

Local Funds

(ii) Miscellaneous Remittance of Excise

1st Week of September.

Ditto

7th of the following month

On the 1st or along with the accounts

Ditto

Accountant

GeneralDitto

Ditto

Name of the Return, etc

Reference

Date of submission

To whom

submitted

Rule 241

1st each month

Along with the Accounts

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 5

(See Rule 27)

Questions for Inspection of Treasu-ries

Strong Room

1. (a) Are copies of the Public Works Department Inspecting Officer’s certificate that the strong room

is secure and fit for use and the Police Superintendent’s order prescribing the position of the

sentries hung up in a conspicuous place?

(b) The Public Works Department Inspecting Officer’s certificate will be in force for 12 months

only. What is its date and is it still in force?

Are there two locks to each of the chests and almirah inside the strong room as well as on

the outer doors of the strong room and, is the key of one kept by the Treasury Officer and

that of the other by the treasurer?

Are the rules prescribed for the safe custody of the duplicate keys of the locks used in the

treasury duly observed? Are they regularly examined-in April each year?

Is there any bag or store of coin in the treasury kept apart from the general balance?

Is there any money or valuable placed in the treasury for safe custody by private persons or

other departments and is the register prescribed in Rule 31 properly maintained?

Are the service books of the whole establishment in the double locks?

(A few service books should be taken at random to see whether they contain a statement of

leave account and that the statement of leave has been examined by a gazetted

Government servant.)

Are ail the registers maintained by the treasurer properly kept up? Does the treasurer

maintain any unauthorized register?

Is care taken to see that the amounts of cash, stamps and opium taken out of double lock are not

more than is actually required?

Stamp and Excise Opium

Is the store account of stamps and excise opium kept regularly up to date?

10(a) What security does the stamp clerk give?

(b) Where is the bond kept?

11.

Are the stamp registers properly and neatly maintained and the cuttings (if any)

initialed by the Treasury Officer?

12.

Are the double lock and the single lock registers of stamps checked and initialed by

the Treasury Officer as required by rules 25 and 27 of the Rules for the Supply and

Distribution of Stamps?

13.

Check some of the entries of issues in the double lock register and see if they agree

with the corresponding entries of receipts in the single lock register. (Rule 27 of the

Rules for the Supply and Distribution of Stamps.)

14.

Is there suitable accommodation for the storage of stamps of various denominations

and are they systematically kept?

15.

What precautions are taken to prevent damage by insects, e. g. white ants ?

16.

At what intervals are the stock overhauled to detect damage (if any)?

17.

What stock is left with the treasury or official vendor?

18.(a) When was stock last actually taken ?

(b) By whom?

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Accounts Branch

19.

How are vouchers stored between the date of payment and transmission to the accounts

office?

Pensions

20.

Are the files of the pension payment orders complete according to the registers kept of the

pension payment orders payable at the treasury? Are the orders in good condition? Are all

payments noted on them and initialed by the Treasury Officer? Are any of them improperly

detained, payment of pension being more than one year in arrears?

(i) In the case of pensioners permanently exempted from personal attendance, is

proof obtained every year of their continued existence, and recorded?

(ii) What steps are taken to prevent the impersonation of pensioners? Are you satisfied that

the rules are intelligently followed?

Government Promissory Notes

21.

Is the register of Government promissory notes, on which interest has been made payable

at the treasury, kept up-to date?

Deposits

22.

Is there a periodical agreement of the balance at the credit of a Personal Ledger Account?

23.

A sufficient number of items should be examined to see whether the Treasury Officer satisfies

himself of the admissibility of the items as deposits.

24.

Does the Treasury Officer initial and date each deposit in the receipt register on the day on

which the deposit is made? Does he also initial every entry of repayment in the receipt

Miscellaneous

25.(a)

What record is kept of the Accountant-General’s orders of retrenchment ?

(b)

In whose custody it is?

(c)

Is it kept up-to-date?

26.

Is a register kept of all the self drawing officers drawing their pay from the treasury?

27.

Are specimen signatures of these officers and of others who draw establishment and other bills

on the treasury pasted in these registers in pages assigned to the officers?

28.

Are the corrections to the authorized codes, manuals, etc., pasted up-to date? What is the last

number of correction slip pasted in each book?

29.

Is the circular file of the Accountant-General complete? What is the number of the last circular

received?

30.

Does the Treasury Officer take pains to see that the important new circulars are understood?

31.

Are the office registers and records in good order?

Establishment

32.

Are receipts taken in a register for all pay and Allowances issued? Is there any item left undisbursed?

33.

Is a stamped receipt taken whenever the amount exceeds Rs. 5000?

34.

Have the irregularities or suggestions noted in the last inspection report of the Accounts Department

been rectified or carried out?

35.

How many audit objections have been received from the Accountant-General’s office since the

last inspection? Do they indicate faulty work on the part of the treasury staff?

36.

If so, what steps are to be taken for the avoidance of such irregularities?

—————————————————

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 7

(See Rule 88)

Receipts Exempted from Stamp Duty

The following are exempt from stamp duty:—

(a)

Receipt given by, or on behalf of, the Government

(b)

Receipts on cheques.

(c)

Receipts for Interest on Government Securities.

(d)

Receipts given by a Railway or an Indian Steamer Company for payments made to it

on account of freight and fares and for incidental charges such as loading,

unloading, delivery, carnage, haulage, wharfage, demurrage, etc.

(e)

Receipts for any payment of money without consideration such as receipts for

grant-in-aid-bills, and for fees paid to Barristers-at-Law and scholarships.

(f)

Receipts for advances made by Government under the Agriculturist Loans Act,

1884 (Act XII of 1884).

Receipts granted for adjustments between Provincial and Local Funds,

(h)

Receipts for payments of free grants made by Government from Provincial Revenues

to Municipalities, District Boards and other Local Bodies for object of the nature

noted below:—

(i) Augmenting the resources of the local bodies.

(ii) Establishing equilibrium between receipts and expenditure.

(iii) Contributions towards the maintenance or equipment of schools and Hospitals.

(iv) Contributions towards improvement of roads or water supply.

(v) Contribution towards gratuitous relief in famine stricken areas,

(i)

All other grants for educational, charitable, and religious purposes,

(j)

Receipts given by or on behalf of any Society registered under the Co-operative

Societies Act or by any office - or member of any such society and relating to the

business of the society,

(k)

All cheques and drafts.

(See also the list of exemptions in Schedule 1 of the Stamp Act.)

(l)

Receipts on Acquittance Rolls of establishments.

The following documents do not come under any of the exemptions mentioned above, but are

chargeable with stamp duty under the general rules-

(a)

Receipts (other than the receipts mentioned in Para-1) drawn by a Railway Company,

including a Company to which a State Railway has been leased, or by a municipality. This

rule applies also to receipts drawn for claims, the adjustment of which may be made through

account current.

(b)

Receipts signed by a Government servant as a chairman of a municipality.

(c)

Receipts drawn on account of Cantonment and other local funds.

(d)

Receipts for advance taken by Government servants.

(e)

Receipts for amounts to emigrant’s money orders.

(f)

Receipts for refund or repayment of deposits other than those covered above by para-1.

(g)

Receipts drawn by the Accountant-General or the Treasurer or of Charitable Endowments on

account of interest on Municipal or Port Trust debentures kept in his custody as ordinary Trust

Funds or Charitable Endowments.

(h)

Receipts of money sent to distillery contractors for money sent to them by Reserve Bank

Government drafts.

(i)

Receipts for payment of deposits from the General Provident Fund.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 8

(See Rule 96)

Letter of Credit System

In order to bring about greater financial control and discipline, it has been decided to introduce the

letter of credit system which will come into effect from 1st December 1983 in the Irrigation, Minor Irrigation,

Road Construction, Building Construction, Rural Engineering, Public Health Engineering and Forest and other

Departments which have cheque drawing officers.

2. The detailed procedure will be as under—

(a)

Soon after the Appropriation Bill is passed by the Legislature, the Administrative Works

Department concerned will place the appropriation grants at the disposal of the Engineer-in-

Chief and where there is no Engineer-in-Chief to the Chief Engineer, who after deducting the

amount equivalent to the value of indents/supply orders placed or to be placed on the

D.G.S. & D. and/or Firms for materials under rate contract, will communicate the project-

wise allotment to the Officer-in-charge of the Division, who is authorized to draw cheques

under intimation to the concerned Chief Engineer/Superintending Engineer and the Treasury

Officer. The allotment will be communicated for Plan and Non-plan separately.

(b)

Soon after the allotment order is received, the Officer-in-charge of the Division will issue

a letter of credit in BTC Form 58 to the concerned Treasury Officer indicating therein the

allotment no. and providing the amount for (i) purchase (ii) wages/payment to work charged

staff (iii) works contingencies (iv) payment to contractors, and (v) other payments on work in

accordance with their requirements.

The concerned Executive Engineer and the Divisional Accountant will be personally

and jointly responsible for item-wise allotment of fund in accordance with the requirement.

(c)

The power to revise the letter of credit, as a result of transfer of construction materials

from one division to another, will vest in the concerned Superintending Engineer. If it is

required to change the ceiling of the amount on purchase fixed by the Engineer-in-Chief/

Chief Engineer, the letter of credit will be sent to the concerned Treasury Officer only after

getting the same countersigned by the concerned Superintending Engineer.

(d)

The other Administrative Departments, which have a construction cell, will place the

appropriation grants at the disposal of the Officer-in-charge of the cell, who will communicate

the allotment under intimation to the drawing officer concerned, to the Treasury Officer

drawing officer wise and scheme wise as also item wise i.e. for (i) purchase, (ii) wages/

payment to work charged staff, (iii) works contingencies, (iv) payment to contractors, and

(v) other payments on work.

(e)

The Forest Department will place appropriation grants at the disposal of the Chief Conservator

of Forest who in turn will make allocation to the various Conservator of Forests. The

Conservator of Forests will communicate the allotment to the drawing officer concerned i.e.

the Divisional Forest Officers and to the Treasury Officers, drawing officer wise and

item wise i.e. for (i) purchase (ii) wages/payment to work charged staff (iii) works

contingencies (iv) payment to contractors (v) other payments/expenditures. The allotment

will be communicated for Plan and Non-plan separately.

(f)

The Treasury Officer on receipt of allotment will make an entry in the Register which will

be maintained in BTC Form 57 and the Register of Allotment and Progressive Expenditure

which will be maintained in BTC Form 59. Cheques drawn by various drawing officers will

be accompanied by an allotment statement in BTC Form 60 and will be honored by the

Treasury Officer up to the limit of allocation for its own Treasury.

(g)

Letter of credit will lapse at the close of financial year in which it is issued. When letter of

credit lapsed at the close of the financial year a cheque drawn before but not encashed

during the financial year will be cancelled and a fresh cheque will be issued against the

letter of credit of the following financial year. The account of the Works and Forest Division

will be rectified accordingly under intimation to the Accountant-General.

(h)

The Cheque Drawing Officer will furnish to the concerned Treasury Officer a list of cheques

drawn up to the close of the financial year from the last cheque book supplied, with details

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

of dates of drawls, amount of the cheques, names of payees, etc. by 1st day of the following

financial year positively.

(i)

The letter of credit will be issued for the whole financial year. In case of vote on account, the

letter of credit will be limited to the amount covered by the vote on account. If it is necessary to

reduce or increase allocation of a certain scheme for various reasons including on account

of transfer, entries and transfer of materials from stock, the officers named in (c), (d) and (e)

above will intimate to the Treasury Officer concerned the reduction from which the reallocated

fund will be drawn.

(j)

In respect of cheques drawn for refund of earnest money and security deposit the following

certificates will be furnished by the Divisional Officer and the Divisional Accountant:—

Certificate for Refund of Security Deposit

“Certified that the amount of this cheque is refund of security deposited at the time of

agreement and deducted from bills.”

Certificate for the Refund of Earnest money

“Certified that the amount of this cheque is refund of earnest money deposited vide

challan no.————————- dated —————— .”

(k)

In respect of self drawn cheques, the Divisional Officer and the Divisional Accountant will

furnish the following Certificate:—

“Certified that the amount of the cheque is meant for wages/pay of work-charged

staff/ works contingencies/miscellaneous minor expenses (details have to be

furnished).”

(l)

In case of deposit works in accordance with provisions of Para 437 of the Public Works

Accounts Code, the party concerned is required to deposit the gross estimated

expenditure to the concerned Divisional Officer. The Divisional Officer will after deducting

the establishment and other charges as mentioned in Appendix 4 of the aforesaid Code, will

communicate the balance amount available for expenditure on works to the Treasury Officer

who in turn will maintain a separate register in BTC Form 59 to keep control over the

expenditure.

(m)

The procedure for the refund of temporary provident fund advance to the work-charged staff

will be the same as in the case of refund of earnest money and security deposit.

(n)

The amount kept by the Engineer-in-Chief/Conservator of Forests for payment to the D.G.S. &

D. or Firms (under rate contract) for supply of Cement, shall be allotted to the particular

Division/Director Purchase as the case may be, under intimation to the Superintending

Engineer, Accountant General and Treasury Officer concerned. The Treasury will keep a

separate Register in BTC Form 59 to keep control over the expenditure.

(o)

Payment to the D.G.S. & D. / Firms for the supply of Cement shall be made within and

against the allotment received as provided in (n) above. The payment shall be made by

means of cheque or Bank Draft and not otherwise, even for orders already placed or supplies

received earlier through D.G.S. & D.

(p)

Payment to the Steel Authority of India and purchases other than cement from D.G.S. and

D. will be made by cheques or Bank Draft against the letter of credit and not otherwise.

(q)

Only in case of urgency, advance may be drawn and booked under Misc. P.W.D. Advances.

But this will be drawn against the letter of credit and debited against any of the four items i.e.

(i) purchase, (ii) payment to work charged staff, (iii) work contingencies, (iv) payment to

contractors according to the nature of expenditure. For example, if advance is drawn for

contingent expenditure relating to any project, the fund available for the project for work

contingencies will be reduced by the amount of advance.

(r)

Cheques of R.B.I. will no longer be issued by the Division, nor will be honored by the

concerned branches of the R.B.I. of India.

(s)

The Divisional Accountant will have in his custody the duplicates of all the certificates

mentioned in paragraph 2 (j), (k), (q) and keep them in guard file in the order in which they

are given.

——————————————

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Appendix 9

(See Rule 111)

Advice List/Register of Payment Order Issued

In the advice list system all entries about details of bill etc., passed by the Treasury for

encashment at the Bank, shall be written in duplicate in the register of payment orders issued

maintained as per BTC Form 12. The original copy of entries of this register having the stamp

and the seal of the treasury should be sent to the Bank in a closed cover after being entered

in Peon Book as an advice to the Bank and the duplicate carbon copy kept in the register.

2. The Superintendent Press and Forms, Gaya will supply on requisition by the Treasury

once a year the required number of aforesaid registers duly bound containing 400 forms each,

every two of which will contain the same serial no. printed on them so that each register will

have 200 such consecutive serials. The book number on this register as well as each number

of the register in original and duplicate shall also be machine numbered as indicated on the

form. Each original page of the register shall be perforated on the left side so that it can be

easily detached at the time of sending it to the Bank.

3. The treasury will however ensure that the stock of the aforesaid Register when received

from the Superintendent, Press and Forms, Gaya is duly verified and the number of page as

well as forms contained in each register is recorded. He will also put a rubber stamp at the top

of each page of the register, the encircled symbol letter as has been allotted to each Treasury.

The Treasury will be responsible for keeping these registers and the rubber stamps for symbol

under lock and key in his personal custody and shall take a receipt for the exact number of

registers and the rubber stamps made over to the Relieving Officers when he is relieved on

transfer or on leave. He shall certify to the Bank the number of pages it contained from time to

time. The loss of such a register or any of its blank forms shall be notified promptly to the

Banks.

4. The matter as to how frequently the ‘Advice list’ should be sent to the Bank in a day

should be settled by the Treasury Officer in consultation with the Designated Bank. It seems

that except in the beginning of the month or towards the close of the financial year in March,

it may not be necessary to send an Advice list more than three times a day.

5. The present system of making over the bill passed for payment by the Treasury to the

parties concerned after being entered in Register of payment order issued for encashment at

the Designated Bank will continue. The party as usual will, present the bills passed by the

treasury to the Bank for encashment. The Bank will also continue to accept them and exercise

due checks and take necessary precaution as enjoined under the existing rules, will make

payment only after verification from the ‘Advice List’ sent by the Treasury that the bills is/are

entered in the Advice List. The Bank shall refuse payment on bills, cheques and other documents

which have not been included in such ‘Advice list’.

6. Notwithstanding anything contained in this Appendix above, the Advice list System for

computerised treasuries will be as prescribed by the Finance Department from time to time.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 10

(Sec Rule 119)

Instructions for Guidance of Treasury Officers

I - General Instructions

The Treasury Officer should see that:

The bill has, as far as possible, been drawn in a printed form.

2.(a)

The name of district is filled in.

(b)

The month for which drawn is filled in.

(c)

The major, minor and sub-heads and primary units of appropriation are filled in.

There is no erasure or unattested alteration. Alterations made in the body

of the bills of drawing or controlling officers need not, however, be severally

attested provided the corrected total of the bills, both in figures and words,

and is attested as often as there are corrections in the total.

The arithmetical computation of the bill is correct.

The total of the bill has been written both in figures and in words, and that they

agree.

The bill, together with the necessary certificates, has been signed by the

“head of the office” or by another officer “for” him and designation of drawing

officers is given.

In case of duplicate bills the certificate of non-payment of the original has been

taken.

Bills are countersigned when necessary before payment.

Stamped receipt, where necessary, is not wanting (on any bill or sub-voucher) and

that the stamp is duly cancelled.

10.

Sub-vouchers in other Indian languages and all signatures in other Indian languages

are transliterated and marks of thumb impressions are attested.

11.

Full details of all refunds (including refunds of undisbursed pay) and the certificates

of note against the original credit are given.

12.

Full details of the original credit are given in case of withdrawals of deposits and

the like.

13.

Explanation for non-submission of vouchers, etc. with the Accounts is furnished.

14.

Bills requiring pre-audit may not be cashed without such pre-audit [See Appendix

15.

Claims arising in one district are not paid in another save as other wise

specially provided in the rules of this Code and subject to any special rules that

may be prescribed by the departmental regulations.

16.

Bills headed “Not payable at the treasury” are not cashed.

17.

Arrear claims of government servants not preferred within three years of their

becoming due are not paid without the previous sanction of the Accountant

General [See Appendix 6].

18.

The Challan may not be accepted if the instructions contained in Rule 42 are

not followed.

II - Establishment Bills

Temporary establishment bill has been drawn on a separate bill headed as such,

citing the order sanctioning it.

Arrear pay is not drawn in the ordinary monthly bill.

The net charge of each section (and not each individual) is shown in column 7

of the bill,

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Either an absentee statement is furnished or an alternative certificate given,

and not both.

Whenever pay is drawn for part of a month for any individual, an absentee

statement must accompany the bill, unless the broken period is other wise

explained in the bill.

Last pay certificate is completed by insertion of dates (fore or after noon) of

giving over and receiving charge.

Income-tax has been deducted.

Number and date of Postal Insurance Policy are quoted for premium deduction.

The schedules prescribed for the Provident Fund subscription are attached to

all establishment bills in support of the deductions shown therein on this account.

III - Travelling Allowance

The certificates (with suitable alteration where necessary) on the first page have

been given.

The certificate required under the Bihar Travelling Allowance Rules has been

given in travelling allowance bill for journeys by rail.

The total expenditure has been entered in the memorandum provided for the

purpose in the bill form.

Note 1: —

During the first two months in the beginning of a financial year, i.e. up to 31st

May, when the allotment has not been communicated to the drawing officer,

travelling allowance bills may be paid if the words, “applied for” have been noted

in the space meant for noting the figures of allotment and expenditure.

Note 2: —

Traveling Allowance bills of student-engineers and student-over-seers under

practical training in the Public Works Department may be paid without such

memorandum.

The purpose of journey has been given in the column provided for it.

The name of the headquarters of the officer and his pay has been given.

Hours of journey have been mentioned in the following cases:—

(1)

When for an absence from headquarters of not more than two con-secutive

nights halting allowance is claimed for two days.

(2)

When mileage or actual expenses in lieu thereof are claimed.

(3)

When both railway or steamer fare and halting allowance are claimed in

respect of a journey by railway or steamer and immediately preceded or followed

by a journey by road or by a halt.

Note:—

Details of journey and amounts claimed for it are not furnished in the travelling

allowance bills of the Public Works Departments, except in the case of upper

subordinates and zilladars. Travelling allowance bills of the non-gazetted, ministerial

and menial establishments of the Public Works Department, except those of

upper subordinates (viz. overseers and supervisors) and zilla-dars are checked

with the journals in the local office by the Test Audit Staff of the office of the

Accountant-General.

No bill for traveling allowance other than permanent traveling allo-wance is paid

unless it be signed or countersigned by the controlling officer.

IV - Contingencies

The bill bears a serial number.

The allotment and expenditure have been noted in the space provided for the purpose.

Note : — During the first two months in the beginning of a financial year, i. e., up to

3lst May, when the allotment has not been communicated to the drawing

officer, contingent bills may be paid if the words, “applied for”, have been

noted in the space meant for noting the figures of allotment and expenditure.

V- Gazetted Officers

1. The cases in which previous authority of the Accountant-General is necessary

are given in Appendix 6.

2. Income-tax has been deducted, and in case of exemption on Insurance Premium,

an attested copy of the receipt showing name of the insured and date of payment

is attached.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

3. The last pay certificate is prepared carefully and without delay.

Mainly for observance in the Treasury in case of Self Drawing Gazetted officers.

VI - Cheques

The cheque is signed by the drawer and drawn on the treasury cashing it.

Cheques in favor of government servants are drawn to “order” and not to “bearer”.

Cheques drawn to “order” bear a proper claim of right upto the actual payee.

VII - Pension

When a pensioner appears in person to draw his pension, the certificate

“appeared in person” is signed by the Treasury Officer.

Life certificate has been granted by a person mentioned in Rules 215 to 217,

whose designation has been duly given and has not been dated earlier than last

day of month for which pension is claimed.

Payment of gratuity is not made without authority from Accountant-General’s

office.

Every payment of pension is to be entered In the Pension Payment Order.

After encashment of Bills

Any correction in the pay order bears his initial; and that the pay order

agrees with net total of bills.

No overpayment or short payment is made.

The bill after payment has either been stamped “paid” or ‘’paid by transfer”.

In case of payment by transfer the head of credit has been fullyand correctly

given in the pay order.

The pay order is signed in full.

Common mistakes pointed out by AG

(1)

Payment of amount in excess of that claimed.

(2)

Payment of excess of amount authorized by Audit Office.

(3)

Overpayment due to mistake in the total of a bill.

(4)

Overpayment due to wrong payment order.

(5)

Overpayments or double payments due to mistake in the preparation of last pay certificate

of government servants by the treasury.

(6)

Payment of a first claim of pay not supported by a last pay certificate in the case of

Government servants who draw pay direct from treasuries.

(7)

Payment of pay and allowances of gazetted Government servant before the close of the

month for which these have been claimed.

(8)

Payment of gratuity made without authority from the Audit office.

(9)

Bills requiring countersignature before payment paid without such signature (treated as

“serious” if no separate sanction is quoted).

(10)

Bills paid though not signed by drawing officers.

(11)

Payment made on bills not fully signed by drawing officer.

(12)

Payment made on a cheque not signed by the drawer.

(13)

Payments made on cheques not properly endorsed.

(14)

Difference in the amount expressed in words from that shown in figures of a bill.

(15)

Payment made without the pay order being signed by the Treasury Officer.

(16)

Pension payments actually made but not noted in the Pension Payment Officers.

(17)

Discrepant entries in the Collector’s and Pensioner’s halves of Pension Payment Orders.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(18)

Delay due to negligence or entering into correspondence with the party, in the recovery by

the treasury of amounts retrenched by the Audit Office.

[Comments: Specimen of signatures should be attested by any Gazetted Government

Servant (Rule 70 of the Bihar Treasury Code).

Specimen of signatures is to be pasted in the Guard File and should be kept in

the personal custody of the Treasury Officer (Rule 115 of the Bihar Treasury Code).

Specimen of signatures of officer retired, or transferred should be cancelled by

Treasury Officer.

Specimen signatures of Self Drawing Officers are required to be pasted on the

Salary Register (Finance Department letter no. 19530 F., dated 19.12.58 and A.G.’s

letter no. T.M.-37-250-5128 dated 3.3.66).

A Register of Retrenchment Orders is to be maintained in the Treasury (Rule 139 of

B.T.C) and the retrenchment orders are to be effected for the next pay bill of the

officer (Rule 138 of B.T.C)

The Treasury Officers are not to entertain into any correspondence on behalf of

the Drawing Officers when any order for recovery is received in favour of a Drawing

Officer from the Accountant General (Rule 138 of B.T.C)]

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 11

(See Rule 267)

List of Authorities Competent to Sanction Refund of Revenue

Note 1—

The following Administrative Departments of the State Government are competent

authorities for purposes of Rule 267

(1) Appointments Department.

(2) Judicial Department.

(3) Revenue Department.

(4) Public Works Department

Note 2—

The full power, where it has not been specifically delegated to the subordinate

authorities, rests in the State Government (in the Adminis-trative Department

concerned).

Excise Department

Health Department

Public Health Engineering

Department.

Director, Institute of Pharmacy

Patna.

Judicial Department

Collectors of districts.

Director of Health Services,

Bihar, Regional Deputy

Director of Health Services,

Civil Surgeons, Senior

Executive Medical Officers,

Principal, Medical Colleges,

Superintendent, Indian

Mental Hospital,

Superintendent,

Patna.Superintendent,

Medical College Hospi-tals,

Director, Pub-lic Health

Institute, Patna.

Superintendent of Sadar

Hospitals, Deputy

Superintendent of Sub-

divisional Hospitals, Director,

T. B. Centre, Patna.

Superintending Engineer.

Registrar, High Court,

Presiding Officers of Civil or

Criminal Courts,

Superinten-dents of Central,

Dis-trict and Subsidiary Jails,

Superintendent and

Remembrance of Legal

Affairs.

For reimbursement to

medical officers of their

share of the paying wards

charges realized in the

State Hospitals and credited

into treasuries.

Refund of caution money

deposited by students in

Pharmacy School, Patna.

Details

Name of Department

Competent Authorities

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Registration Department

Civil Veterinary Department

Agriculture Department

Industries Department

Education Department

Inspector - General of

Registration, District Sub-

Registrars and Sub-

Registrars,

Director, Veterinary

Services, Principal,

Veterinary College.

Director

Agriculture.

Principal, Bihar Agriculture

College, Sabour.

Director of Industries

Principal, Bihar College of

Engineering, Mining Lecturer,

Superintendent, Tirhut

Technical Institute.

Superintendent, Cottage

Industries Institute,

Gulzarbagh. Superintendent,

Silk Institute,

Bhagalpur.Business

Manager, Bihar Cottage

Indus-tries (Handloom

Mar-keting Organization),

Gulzarbagh.

The authority which imposes

the fine or realizes the fee.

Director of public Instruction

(subject to the condition that

the Accountant General

should be consulted, and if

there is a difference of

opinion, the matter should be

referred to Govt.).

Full power in respect of

tuition

fees

and

fines

realized from the stu-dents

of the Agriculture College,

Sabour

Full powers in respect of

fines

and

excess

fees

deposited in advance for

services

rendered

and

refunds of deposits and

price

paid

for

goods

purchased by customers.

Full powers in respect of

fees

realized

and

fines

imposed

those

authorities.

Full powers in respect of

refund of price paid by

customers

for

goods

purchased by them.

(i) Refunds of fees and fines

realized from students in

Government colleges and

schools.

(ii) Refunds of deposits

made by applicants for

admission to colleges.

(iii) Refund of amounts

deposited

private

persons for educational

work.

(iv) Refunds of amount

wrongly credited to “0202 —

Education”.

Details

Name of Department

Competent Authorities

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Refund of license fee under

rule 18 of the Bihar Motor

Vehicles Rules, 1940.

Refund of registration fee

under rule 31 (d) of the Bihar

Motor Vehicles Rules, 1940

Refund of permit fees under

rule 53(d) or the Bihar Motor

Vehicles Rules, 1940

In regard to—

Refunds of current deposit

including cases of erroneous

payment and of payment on

account of land released by

competent authority.

(a) Refund of spoilt or useless

non-judicial stamps, also of

impressed court fee stamps

or labels if claimed within one

year.

(b) Refund of rates and

cesses.

necessitated by any order

passed by him or by the

Commissioner including

refunds in the case of

erroneous payments.

In respect of-—

(a) Refund of the landrevenue.

(b) Refund of the value of

spoilt judicial stamps if

claimed with in a year.

useless non-judi-cial stamps if

claimed within two years.

(d) Refund of amount paid

erroneously into the treasury.

(e) Refunds from deposits

made in respect of survey

and settlement proceedings

carried out under his

supervision.

Police DepartmentTranslator’s

Department

Motor Vehicles Department

Factory Inspection Department

Revenue Department

Authority under whose orders

revenue is credited to the

treasury.

Licensing authority

Registering Authority

Regional Transport Authority

Chief Inspector of Factories.

Collector (including officers

to whom power of Collector

is delegated under the

relevant Revenue Act).

Commissioner

Details

Name of Department

Competent Authorities

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

All other refunds of which the

Collector is not the

competent authority.

Refunds from deposit made in

respect

survey

and

settlement pro-ceedings carried

out under his supervision.

Miscellaneous stamps, refunds

and refunds in retrial and

compromised cases.

Refunds of Forest rev-enue up

to Rs. 1000 in each case.

Refunds of Forest reve-nue

more than Rs. 1,000 in each

case.

Refunds of security de-posits to

the assesses after recovery of

tax or duty, if any, due; and

other miscellaneous ref-unds of

amounts wrongly deposited to

the

Commercial

Taxes

Department.

(a) Refund in full (1) the fees paid

by candi-dates in response to

for

ap-pointment to a post, which

before the can-didates can be

intervi-ewed or even after they

have been interviewed, Govt.

may decide to abolish or to keep

in abeyance and (2) the fees

paid where an alteration is

made in the terms of an

requirements of the post,

which makes the candidates,

who would have been eligible

under the terms originally

published, ineligible(b) Refund

of 90 percent of the fees paid

when candidates after paying

the fee do not submit the

applications.

Refunds of rent recovered in

excess when it cannot be

adjusted by short recovery of

rent.

Board of Revenue

Presiding officer of the Court

Divisional Forest Officers

Conservator of Forests.

Superintendents of

Commercial Taxes.

Secretary, Bihar Public Service

Commission.

Superintendent, Government

Printing.

Executive Engineer

Forest Department

Commercial Taxes Department

Miscellaneous Department

Stationery and Printing

Department

Public Works Department

Details

Name of Department

Competent Authorities

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 12

(See Rule 276)

Rules for the payment of compensation for land taken up under the Land Acquisition Act,

Act 1 of 1894

1. Unless there is something repugnant in the subject or context, the rules given in this Appendix for the

acquisition of land for the Public Works Department apply mutatis mutandis to other departments of the

Government also.

2. The term “Act” used in this Appendix means the Land Acquisition Act, I of 1894.

LAND ACQUISITION OFFICERS.

3. After all preliminaries in respect of estimate, that may be required

under departmental rules in force for the time being, have been duly carried out, the land will be

taken up under the Act either by the Collector or by some special officer who is placed at the disposal of the

Public Works Department, and invested with the powers of a Collector under the Act; the procedure

differs in the two cases.

PROCEDURE OF SPECIAL OFFICERS APPOINTED UNDER THE ACT.

4. Officers who a specially employed for this work, being invested with the power of a Collector under

the Act and placed at the disposal of the Public Works Department, are regarded as Public Works disbursers,

and are supplied with funds in the manner prescribed for the works outlay of Public Works officers, the expenditure

being accounted for under the rules in the Auditor-General’s Account Code. The procedure to be observed by

such Government servants is indicated below.

5. When an award is made under section 11 of the Act, the officer shall have a statement prepared in the

appended form (Form A) showing the amounts 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 Accountant-General with

whom he is in account. Before signing the copy, the officer, should carefully satisfy himself that it correctly

shows 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 the copy. A subsidiary statement in Form AA giving particulars regarding the

acceptance, by the persons concerned, of the amounts entered in column 6 of the award statement

should also be furnished to the Accountant-General as soon as possible. If the subsidiary statement is

not complete on the day that the award is made the necessary entries in column 7 of statement A will

be made in the Accountant-General’s office on the receipt of the statement in Form AA.

6. In cases 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 (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 columns 1 to 4 with the

original award by the officer.

7. Any change in the apportionment of the officer’s award made by a Court under section 30 of

the 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 compensation

otherwise than in cash, the nature of such compensation should be clearly specified in the column of

remarks in the award statement.

8. 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 their representatives when the award

was made, the officer shall require them to appear personally or by representatives by a certain date, to

receive payment of the compensation awarded to them, intimating also that 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 endeavour to secure their attendance that may

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

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 the accompanying form (Form E). The officer shall also

give notice to the payees of such deposits, specifying the treasury in which the deposits have been made. When

the persons interested under the award ultimately claim payment, the amounts will he 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.

9. Note 1 : In the Collector’s accounts the amounts deposited in the treasury will at once be

accounted for as Public Works expenditure.

10. Note 2 : In the case of petty payments if the payees do not appear on the day fixed for

payment and do not apply for a reference to the civil court under section 18, the officer shall issue

notices to them informing them that if they do not attend by a certain date the compensation awarded

to them will be remitted by money order, the amount of the money order fee being debited to

contingencies. The following rules must be observed in making such payments by money order:—

11. (i) No sums exceeding Rs. 50 in each separate case may be paid by money order.

12. (ii) No compensation due on account of land which is owned jointly by the proprietors of a

village or subdivision of a village may be paid by money order.

13. (iii) In each money order so issued, the purpose of the remittance should be stated briefly in

the acknowledgment portion thereof in continua-tion of the printed entry “Received the sum specified

above on”.

14. On receipt of the money order acknowledgment duly signed by the payee, it should be attached

to the usual receipt in Form C, in which the full amount of the compensation should be clearly shown;

the receipt will then be disposed of in the usual way.

15. in cash

16. (iv) For the words “Paid in my presence” in Form C, the words

17. by cheque

18. “Paid by money order” shall be substituted.

19. In making direct payments 2 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 the accompanying form (Form

C), containing a reference to the item showing the amount due to that person in the award statement.

In cases where payments are made to a number of persons under a single award, on aquittance roll in

Form CC may be substituted for separate receipts in Form C. The officer shall forward the separate

receipts of the payees or the aquittance roll, as the case may be, to the Accountant-General with whom

he is in account, when forwarding to him the account of the month in which the payments are made.

20. 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 court to credit of Civil Court

Deposits. The cheques should be accompanied by receipts in triplicate, 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 in which the payments are made. The amount deposited in the court will be accounted for

as expenditure in the Public Works Accounts of the Collector, and the ultimate payments to the persons

interested under the award shall be arranged for by the court under the rules for the payment of Civil

Court Deposits.

21. When a court has awarded any compensation in excess of the officer’s award the further

payment due as noted 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 paragraph should be followed, Form

D being used with the necessary changes to give full particulars of the order of the court.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

22. The Provincial Government may authorize any particular Land Acquisition Officer to make

all or any of his payments by cheques, provided no inconvenience is caused thereby to the payees in

consequence of the property being situated at a distance from the treasury.

PAYMENTS UNDER THE ACT AFTER THE SPECIAL OFFICER IS RELIEVED OF

HIS SPECIAL DUTIES.

23. In any case in which a reference is made to the civil court, and the award of the court is not

made till after the special officer has been relieved of his special duties, the further payments due under

the 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 paragraphs 10 and 11 above.

PROCEDURE OF COLLECTOR OR OTHER CIVIL OFFICER NOT SPECIALLY

EMPLOYED FOR LAND ACQUISITION.

24. When the land is taken up by the Collector or other civil officer, not specially employed for the

work, such Collector or civil officer is not a Pubic Works disburser, but draws money for payment due

under his award from the civil treasury. Such Collector or civil officer 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 concerned in the manner prescribed in paragraphs 5 and 6. Additions and alterations in

the award statement should also be communicated to the Accountant-General as prescribed in, paragraph

7, and a subsidiary statement in Form AA should, if necessary, be furnished as laid down in

paragraph 5.

25. The procedure laid down in paragraphs 8 and 9 should also be observed by such Collector or civil

officer, and for payments into civil courts the procedure laid down in paragraphs 10 and 11.

26. 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 be should countersign the receipt

in Form C, and make it payable at the treasury to the payee, altering the words “Paid in my presence In cash

/ By cheque” to “Pay” ; or he may draw the total amount to be disbursed by him under the award on his

own receipt as an adva-nce and after making the payments 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 send weekly an advice of orders paid.

PROCEDURE IN THE OFFICE OF THE ACCOUNTANT-GENERAL

27. Whether the payment is made by a special officer or by the Collector (or other civil officer) the audit

should see that every payment is supported by a receipt in Form C, CC,D or E, and that the amount paid on

such receipt is the amount payable under the award, as shown in the statement of which he will have

received copies under the preceding rules. The Accountant-General will also note in the last column of

Form A the date on which possession is taken as reported to him by the Executive Engineer or other officer.

28. The Accountant-General will, as he receives the voucher, fill in the entries in the appropriate

columns of the award statements (Forms A and B); and as he receives the reports of possession he will

fill in the entries in column 10 of the statement in Form A : when all the vouchers showing either

payment to the payee of payment into the court on deposit and reports of possession have been received, he will

forward the completed statements in Forms A,AA, and B to the chief revenue authority. This will complete the

audit of the Accountant-General, any other or further returns or reports from the officers who assess or

pay compensation will be disposed of by the chief revenue authority without reference to the Accountant-

General. See also paragraphs 419 to 421 of the Audit Manual.

Note: The award statements of non-railway projects costing Rs. 25,000 or less will be forwarded by the

Accountant-General, Bihar, to the Commissioners of Divisions direct instead of to the Board of Revenue, Bihar.

29. When the land is acquired for, and the cost is debitable to, any department other than the Public

Works Department, the procedure will also be the same.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

PROCEDURE WHEN NO MONEY COMPENSATION IS PAID

30. In cases in which compensation is granted in the shape of either land in exchange or remission of

revenue as provided in section 31(3) of the 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 the Government land given in exchange and the capitalized value of the abetment of land

revenue should be charged against advances of funds (paragraph 22) made by that body.

INVESTMENT OF COMPENSATION MONEY DEPOSITED IN COURT

31. Investments under section 32 and 33 of the Act, of money deposited in court should be arranged

for, in the case of purchase of Government securities, in communication between the court and Reserve

Bank of India, and purchase of land should be effected under court’s orders through the Collector or

other revenue authority of the Province. The Bank 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.

ADJUSTMENT AND RECOVERY OF PAYMENTS ON BEHALF OF BODIES

FINANCIALLY INDEPENDENT OF GOVERNMENT

32. In any case in which land is acquired for a municipality or other body financially independent of

Government, the Provincial Government may direct that the payments, instead of being made and audited in the

same manner as the ordinary payments of such body, shall be made and audited as if the land were being

acquired for Government purposes, if the Provincial Government issue 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 man-ner laid down in these rules, using the forms prescribed, and shall render his accounts to the

Accountant-General, Bihar subject in the case of companies, to the terms of the agreement under section 41

of the Act, the municipality or other body will deposit the estimated cost of the acquisition, including the compensation,

the capitalized value of the land revenue, any, and all charges on account of estab-lishment (including contribution

for leave and pension charges of any permanent gazetted or other staff) and contingencies, to the credit of

Government in ad-vance* on such dates, and in such instalments, as the Provincial Government may

direct, further deposits with Government being required as soon as the Accountant-General reports that the

payments made exceed the amount received in advance. The Accountant-General will deal with the

accounts and payment as prescribed in these rules, debiting the payments against the advances received from

the municipality or other body.

ACQUISITION OF LAND BY PRIVATE NEGOTIATIONS

33. For land acquired by private negotiations, the officer who settles the price, etc. should draw

up form A prescribed for use in the case of an award, and this should be made the basis of the subsequent

payments.

*NOTE:-

These sums should be credited in treasury accounts to a special deposit head under

Civil Deposits- “Deposits for work done for public bodies or individuals” while any

charge should be supported by the prescribed vouchers unless these cannot be

furnished at once, in which case the Accountant-General will place them under

objection, till the necessary vouchers have been obtained. If the awarding officer

should at any time have in hand any sum in excess of his immediate requirements, he

shall repay it into the treasury for credit to the special deposit head. Any balance of

the sum originally credited, which is not claimed at the expiration of a year from the

date of the award, will be paid into a civil court by the officer in accordance with the

Land Acquisition Rules.

100

101

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Bihar Treasury Code – 2011

FORM A

No. and date of Statements ........

Date of Award ................. ...........

Name of work for which land has been acquired .......................... ............ ................

No. and date of declaration in...….Gazette viz., no ........... . dated... .................... page ................

Statement showing compensation awarded by .................. under section ................. — Act 1 of

1894, to ail the persons interested in the plot of land situated in the village of. ....... In estate No

......................................................................................... on the Revenue Roll of the district of.

......................................................................................... Pargana ........................

3 4

SI.

Names of persons to whom payment is due under the

award.

Area of land.

Abatement of Land Revenue.

A 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 the

land.

Distribution of the amount in column 6, taken from the

subsidiary statement AA. .

Remarks.

Number

and date of

Voucher.

Date

which

poss-

ession of the

land

was

handed over

the

departmental

authorities for

whom

acquired.

No.

Date

Reference to the report

stating the date.

Rs.

Rs. p. Rs. p.

To be filled up in the Accountant-General's Office.

Note1 : Each award statement should confine 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 statement submitted

as there are declarations.

Note2 : Regarding column 7 see note to Form AA

102

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Bihar Treasury Code – 2011

FORM AA

Particulars regarding the acceptance by the persons concerned of amounts entered in

Award Statement no.

dated ............................................................................................ Name of work for which

land has been acquired .............................................................. No. and date of declaration

in .................................................................................................. Gazette, w&no, dated

...................................................................................................... page .

Particulars of amount entered in column 6 of the Award

statement.

Serial no. in the

of award under section

of the Act.

Name of person to whom

payment is made under the

award.

Amount without

Accepted protest.

Amount accepted under

protest.

Amount deposited in court

Amount

undisbursed owing

to non-attenda-

nce and the

treasury in

which it is

deposited.

Amount. Court Reasons

for

depositing.

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

amount of the award is shown in one of the four sub-columns a, b, c or d in the

statement.

103

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Bihar Treasury Code – 2011

FORM B

No. and date of declaration

in………………Gazette, viz. no……….,

dated………., page…………

Statement showing the amount of compensation awarded by the Court of………... under

Section 26 of Act I of 1894

Serial no. in the Statement

of Award under section 11

of the Act.

Name of person 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.

Remarks.

No. and date of voucher.

Rs. p.

Rs.

Rs. p.

No and date of Statement. ...........................

Name of work for which land has been

104

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Bihar Treasury Code – 2011

FORM C

(OBVERSE)

No. of Vouchers.., ..................... .............. .......

Name of work for which the land has been

acquired ............................................................

No. and date of declaration in Gazette, viz.,

No. ……

dated ..................

Serial No ..... in Award Statement No

.................... dated ..................................

Name of payee ............................................... .

I ....................................... of .............................

Pargana .. Zilla ……………………

Do hereby acknowledge to have received Rs ..

Government as detailed on reverse,

Signature of payee. Locality.

FORM C

(OBVERSE)

No. of Vouchers.., .................... ............... .......

Name of work for which the land has been

acquired ............................................................

No. and date of declaration in Gazette, viz.,

No. ……

dated .................

Serial No ..... in Award Statement No

.................... dated ..................................

Name of payee .............................................. ..

I ....................................... of ..............................

Pargana .. Zilla ……………………

Do hereby acknowledge to have received Rs...

Government as detailed on reverse,

Signature of payee. Locality.

Note.—the receipt should be in English, but

when the payee is unable to write in

English he may give a receipt in an Indian

language.

Note.—the receipt should be in English, but

when the payee is unable to write in

English he may give a receipt in an Indian

language.

in cash

Paid in my presence --------- ,to ...... ...................... , resident of

by cheque

village ............................. ......... , station ......... ……………………pargana, district ………..

....................................... the sum of Rupees**^{.......... …………………………………………………}

paise…………Only

**In words.

In figures.

Dated ... ……………..19

in cash

Paid in my presence --------- ,to ...... ...................... , resident of

by cheque

village ............................. ......... , station ......... ……………………pargana, district ………..

....................................... the sum of Rupees**^{.......... …………………………………………………}

paise…………Only

**In words.

In figures.

Dated ……………..19

105

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Bihar Treasury Code – 2011

FORM C

(REVERSE)

DETAILS OF LAND ETC. AND THEIR VALUES.

Mauza ..................... , Pargana…………………..Zilla ........... ………………………..

Land.............. .......... Bigha........................ Cotta…......Chattack……………………

Value............................ Rupees ................... Paise………………

DETAILS OF LAND ETC. AND THEIR VALUES.

Mauza ........ ............ , Pargana……………………. , Zilla………………………………

Land........................... Bigha ...................... Cotta ......... Chattack. …………………….

Value'………………………..Rupees……………………Poise……………………………

FORM CC

Consolidated voucher for payment made during ......... 20… , in accordance with Award

Statement No. dated ............................................ ... . on account of land acquired for

in the district of pargana ………….. Mauza……………………………………………….

Serial no. in Award

Statement.

Name of payee.

Area of

land.

Amount paid. ^{Signature of the payee}

and date of payment.

Rs.

TOTAL

Paid in my presence in cash / by cheque to the above persons the total sum of Rupees……

Paise……Only

Dated 19 Signature of Officer

106

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Bihar Treasury Code – 2011

FORM D

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 I

of 1894:

Serial No. In Award

Statement no.

Name of Parties.

Area of land.

Amount payable to

each

Remarks

Total

Area

Land Acquisition Officer.

Dated ................ 20

Received the above amount for

credit to Civil Court Deposits.

Judge.

Note: This form should be used

when

the

amounts

compensation due are sent to a

civil court for deposit.

FORM D

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 I

of 1894:

Serial No. In Award

Statement no.

Name of Parties.

Area of land.

Amount payable to

each

Remarks

Total

Area

Land Acquisition Officer.

Dated ................. 20

Received the above amount for

credit to Civil Court Deposits.

Judge.

Note: This form should be used

when

the

amounts

compensation due are sent to a

civil court for deposit.

FORM D

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 I

of 1894:

Serial No. In Award

Statement no.

Name of Parties.

Area of land.

Amount payable to

each

Remarks

Total

Area

Land Acquisition Officer.

Dated ................ 20

Received the above amount for

credit to Civil Court Deposits.

Judge.

Note: This form should be used

when

the

amounts

compensation due are sent to a

civil court for deposit.

Paid by cheque

no……………………………………………………………………………….

dated………………………………………………………………………….………………

….

on the ……………………………………………………………………Treasury.

Paid by cheque

no……………………………………………………………………………….

dated………………………………………………………………………….………………

….

on the ……………………………………………………………………Treasury.

Paid by cheque

no……………………………………………………………………………….

dated………………………………………………………………………….………………

….

on the ……………………………………………………………………Treasury.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

107

FORM E

Name of work for which land has been acquired.

To the Officer in charge of………Treasury.

Please receive for transfer to credit of Revenue deposits the sum

of Rs........on account of compensation to land taken up for

the above purpose, payable as detailed below -

FORM E

Name of work for which land has been acquired.

To the Officer in charge of………Treasury.

Please receive for transfer to credit of Revenue deposits the

sum of Rs.......on account of compensation to land taken up

for the above purpose, payable as detailed below -

Dated............20....... Land Acquisition Officer.

Received the above amount and credited to Revenue

Deposits.

Treasury Officer.

Note.—This form should be need when the amounts of

compensation due are sent to the treasury in the absence of

proprietor who have failed to present themselves for payment.

Dated............20....... Land Acquisition Officer.

Received the above amount and credited to Revenue

Deposits.

Treasury Officer.

Note.—This form should be need when the amounts of

compensation due are sent to the treasury in the absence of

proprietor who have failed to present themselves for payment.

Serial no. in

Award State-

Names

persons

to whom

Area

land.

Amount

payable to

each.

Remarks.

Total

Acres.

Rs.

Serial no. in

Award State-

Names

persons

to whom

Area

land.

Amount

payable to

each.

Remarks.

Total

Acres.

Rs.

Bihar Treasury Code-2011

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

108

APPENDIX 13

[See Rule 291]

List of treasuries on which government servants in charge of public works

divisions and sub-divisions and other public works disbursers are

authorised to draw cheques.

Note-The Sub-divisional Officers may draw cheques on a treasury with which the Divisional

Officer is in account, if the former is empow-ered to do so by the latter.

Division Name

Building Division

Minor Irrigation Division

Public Health Division

Rural Development Spl.Divn

Rural Works Department, Works Division, Aurangabad

Rural Works Department, Works Division2, Aurangabad

Building Division

Irrigation Division, Narpatganj

Public Health Division

Rural Works Department, Works Division, Araria

Public Health Division

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division 2, Bhabhua

Rural Works Department, Works Division, Bhabhua

Tubewell Division

Building Construction Division

Electrical Works Division

Ground Water Investigation Division

Minor Irrigation Division

Public Health (Mech) Division

Public Health Division

Rural Works Department, Works Division 2, Bhagalpur

Rural Works Department, Works Division, Bhagalpur

Tubewell Division

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division 2, Begusarai

Rural Works Department, Works Division, Begusarai

Tubewell Division

Building Division

Place

Aurangabad

Araria

Arwal

Bhabhua

Mohania, Bhabhua

Bhagalpur

East Bhagalpur

West Bhagalpur

Bhagalpur

Begusarai

Arrah, Bhojpur

Treasury

Aurangabad

Araria

Arwal

Bhabhua

Bhagalpur

Begusarai

Bhojpur

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division 2, Arrah,

Bhojpur

Rural Works Department, Works Division, Arrah,

Bhojpur

Tubewell Division

Building Construction Division

Public Health Division

Rural Works Department, Works Division 2, Banka

Rural Works Department, Works Division, Banka

Building Construction Division

Public Health Division

Rural Works Department, Works Division 2, Buxar

Rural Works Department, HQ Division (South Bihar)-1

Related with Chief Engineer-3

Rural Works Department, Works Division, Buxar

Tubewell Division

Building Construction Division (Bc & Hd)

Public Health (Mech) Division

Public Health Division

Rural Works Department, Works Division 2, Benipur

Rural Works Department, Works Division, Darbhanga

Tubewell Division

Building Division

Public Health Division

Rural Works Department, Works Division 2, Motihari

Rural Works Department, HQ Division (North Bihar)-1

Related with Chief Engineer-3

Rural Works Department, Works Division, Dhaka

Rural Works Department, Works Division, Motihari

Tubewell Division

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division, Gopalganj

Tubewell Division

Building Division

Arrah, Bhojpur

Arrah (Shahabad)

Arrah, Bhojpur

Banka, Bhagalpur

Banka

Buxar

Secretariat Treasury,

Sinchai Bhavan, Patna

Buxar

Darbhanga

Motihari

Dhaka, E.Champaran

Motihari, E.Champaran

Patna

Motihari

Dhaka, Motihari

Motihari

Motihari, E.Champaran

Gopalganj

Gaya

Bhojpur

Banka

Buxar

Secretariat Treasury,

Sinchai Bhavan, Patna

Pts

Buxar

Darbhanga

E.Champaran

Secretariat Treasury,

Sinchai Bhavan, Patna

Pts

E.Champaran

Gopalganj

Gaya

Division Name

Place

Treasury

109

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Minor Irrigation Division

Public Health (Mech) Division

Public Health Division

Rural Works Department, Works Division 2, Sherghati

Rural Works Department, Works Division 3, Gaya

Rural Works Department, Works Division, Sherghati

Rural Works Department, Works Division, Gaya

Tubewell Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division, Jamui

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division 2, Jehanabad

Rural Works Department, Works Division, Jehanabad

Tubewell Division

Building Division

Public Health Division

Rural Works Department, Works Division 2, Khagaria

Rural Works Department, Works Division, Khagaria

Tubewell Division

Building Construction Division

Rural Works Department, Works Division 2, Kishanganj

Rural Works Department, Works Division, Kishanganj

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division, Katihar

Building Division Lakhisarai

Rural Works Department, Works Division, Lakhisarai

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division, Benipur

Rural Works Departmnt, Works Division, Jhanjharpur

Rural Works Department, Works Division, Madubani

Gaya

Sub-Treasury,

Sherghati

Gaya

Sherghati, Gaya

Gaya

Jhajha, Jamui

Jamui

Jehanabad

Jahanabad

Jehanabad

Jahanabad

Khagaria

Kishanganj

Katihar

Lakhisarai

Madhubani

Madhaubani

Madhubani

Benipur, Darbhanga

Jhanjharpur,

Madhubani

Madubani

Gaya

Sub-Treasury,

Sherghati

Gaya

Sub-Treasury,

Sherghati

Gaya

Jamui

Jehanabad

Khagaria

Kishanganj

Katihar

Lakhisarai

Madhubani

Benipur

Madhubani

Division Name

Place

Treasury

110

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Tubewell Division

Building Division

Public Health Division

Rural Works Department, Works Division, Madhepura

Tubewell Division

Building Division

Minor Irrigation Division

Public Health (Mech) Division

Public Health Division

Rural Works Department, Works Division 2, Munger

Rural Works Department, Works Division, Munger

Tubewell Division

Building Division

Electrical Works Division

Ground Water Investigation Division

Minor Irrigation Division

Public Health (Mech) Division

Public Health Division

Rural Works Department, Works Division, Muzaffarpur

Rural Works Soil Investigation Division

Tubewell Division

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division, BiharShariff

Rural Works Department, Works Division, Hilsa

Tubewell Division

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division, Nawada

Tubewell Division

Minor Irrigation Investigation Division

Tubewell Division

Building Division

Building Division (W)

Electric Estimating Division No 1

Electric Estimating Division No 2

Madubani

Madhepura

Munger

Muzaffarpur

Brahampur, Muzaffarpur

Muzaffarpur

Biharshariff

Nalanda

Hilsa, Nalanda

Biharshariff, Nalanda

Biharshariff

Biharshariff, Nalanda

Hilsa, Nalanda

Biharsarrif, Nalanda

Nawada

Patna

Patna East

Bihta, Patna West

Gardanibagh, Patna

Danapur, Patna

Patna

Madhubani

Madhepura

Munger

Muzaffarpur

Nalanda

Nawada

Patna Pbb

Patna Pnb

111

Division Name

Place

Treasury

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Patliputra Building Division

Planning & Investigation Division, Punaichak

Public Health (Mech) Division

Rural Engineering Works Soil Investigation Div.

Building Division

Public Health (Mech) Division

Public Health Division

Rural Eng. Works Soil Investigation Div.

Rural Works Department, Works Division, Purnea

Tubewell Division

Building Division (Bc & Hd)

Electrical Works Division

Ganga Bridge Project Division

Garden Division (Bc & Hd)

Ground Water & Invenstigation Div.

Minor Irrigation Division

Patna City Building Construction Division

Public Health Division

Rural Works Department, Works Division, Patna

Rural Works Department, Works Division, Massaurhi

Tubewell Division

Field Machinery Division

Building Division

Public Health (Mech) Division

Public Health Division

Rural Works Department, Works Division, Sasaram

Tubewell Division

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division, Saharsa

Building Division No ii Muzaffarpur

Rural Works Department, Works Division 2, Madhubani

Rural Works Department, Works Division 6, Sheohar at

Sitamarhi

Building Division,Sahebganj

Public Health Division

Rural Works Department, Works Division, Sheikhpura

Building Division

Patna

Patna West

Patna

Purnea

Patna

Gulzarbagh, Patna

Patna

Guljarbagh, Patna

Patna East

Patna West

Patna

Massaurhi, Patna

Barh,Patna

Digha, Patna

Sasaram, Rohtas

Sasaram

Sasaram, Rohtas

Saharsa

Sheohar

At Sitamarhi

Sheikhpura

Sitamarhi

Patna Pnb

Purnea

Patna Ptn

Patna Pts

Rohtas

Saharsa

Sheohar

Madhubani

Sitamarhi

Sheikhpura

Sitamarhi

Division Name

Place

Treasury

112

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division 2, Sitamarhi

Rural Works Department, Works Division 2, Samastipur

Rural Works Department, Works Division, Sitamarhi

Tubewell Division, Sitamarhi

Building Construction Division

Rural Works Department, Works Division 2, Supaul

Rural Works Department, Works Division 2,

Jhanjharpur

Rural Works Department, Works Division, Supaul

Building Division

Public Health (Mech) Division

Public Health Division

Rural Works Department, Works Division 2, Chapara

Rural Works Department, Works Division 3, Chapara

Rural Works Department, Works Division, Chapara

Tubewell Division

Building Division

Minor Irrigation Division

Rural Works Department, Works Division, Rossera

Rural Works Department, Works Division-2, Rossera

Rural Works Department, Works Division, Samstipur

Tubewell Division

Building Division , Siwan

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division, Siwan

Tubewell Division

Building Division

Minor Irrigation Division

Public Health Division

Rural Works Department, Works Division-2, Hazipur

Rural Works Department, Works Division, Hazipur,

Vaishali

Tubewell Division

Building Division

Minor Irrigation Division

Public Health Division

Sitamarhi

Samastipur

Sitamarhi

Samastipur

Sitamarhi

Supoul

Supaul

Sub-Treasury

Jhanjharpur

Supaul

Chapra

Chapra, Saran

Chapra

Chapara, Saran

Chapra, Saran

Samastipur

Rossera

Rossera, Samastipur

Samstipur

Samastipur

Siwan

Hazipur, Vaishali

Hajipur, Vaishali

Hazipur, Vaishali

Hazipur

Hajipur, Vaishali

Hazipur, Vaishali

Bettiah

Bettiah, W-Champaran

Bettiah

Sitamarhi

Supaul

Jhanjharpur

Supaul

Saran

Chapara

Saran

Samastipur

Sub-Treasury Rossara

Sub-Treasury Rossera

Samastipur

Siwan

Vaishali

W. Champaran

Division Name

Place

Treasury

113

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Rural Works Department, Works Division-2, Bettiah

Rural Works Department, HQ Division (North Bihar)-2,

related with Chief Engineer-3, Rural Works Department,

Patna

Rural Works Department, Works Division, Bagha

Rural Works Department, Works Division, Benipatti

Rural Works Department, Works Division, Bettiah

Tubewell Division

National Highway Division

Quality Control Division

Road Division No 1

National Highway Division

Road Division

National Highway Divison

Road Division

Ganga Bridge Approach Works Division (Rcd)

Ganga Bridge Project Works Division

National Highway Division

Road Division

Road Division (Mech)

Road Division

Road Division (Mech)

Shahabad Road Division

Road Division

National Highway Division

Road Division

Road Mechanical Division

Champaran Division

National Highway Divison

Planning & Quality Control Division, Motihari

Road Division

National Highway Divison Dumuriaghat

Road Division

Road Division No 1

Road Division No 2

State Highway Division

Road Division

Road Division No 1

West Champaran,

Bettiah

Patna

Bagha, W.Champaran

Benipatti, Madhubani

Bettiah, W.Champaran

Aurangabad

Araria

Kochas, Mohania

Bhabua

Bhagalpur

Begusarai

Arrah, Bhojpur

Arrah

Banka

Buxar

Darbhanga

Motihari, E.Champaran

Motihari

Dhaka, Motihari

Motihari

Gopalganj

Gaya

Jamui

Jahanabad

W. Champaran

Secretariat Treasury

Vishwasarwiya

Bhavan, Patna Pnb

W. Champaran

Madhubani

W. Champaran

Aurangabad

Araria

Bhabua

Bhagalpur

Begusarai

Bhojpur

Banka

Buxar

Darbhanga

E.Champaran

Gopalganj

Gaya

Jamui

Jehanabad

114

Division Name

Place

Treasury

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

National Highway Divison

Road Division

Work Shop Mechanical Division

Road Division

National Highway Division

Road Division

National Highway Division, Jainagar

Road Division

National Highway Division

Road Division

National Highway (Mech) Divison

National Highway Division No.2

National Highway Divison

Planning & Design Division No.-1

Road Division No 1

Road Division No 2

Road Mechanical Division

National Highway Division-2

National Highway Divison

Road Division

National Highway (Mech) Divison

Road Division

Quality Control Division No 1

Bridge Design & Advance Planning Division No. 1

Bridge Design & Advance Planning Division No. 4

Dy. Director, Testing & Research Institute

Field Survey & Advance Planning Div, Bouring

National Highway (Mech) Planning Divison

National Highway Division

National Highway Divison

New Capital Road Division

Road Division

Soil Investigation & Advance Planning Division

National Highway Division

Road Division

Central Workshop Dev. & Trg. Institute

Road Division

Road Mechanical Division

Khagaria

Kishanganj

Katihar

Lakhisarai

Jainagar, Madhubani

Madhubani

Madhepura

Munger

Sikandarpur,

Muzaffarpur

Biharsharif

Biharsariff, Nalanda

Biharsarriff, Nalanda

Nawada

Anisabad, Patna

Patna

Patna, Sekhpura

Patna West

Gulzarbagh, Patna

Patna

Patna(West)

Patna

Purnea

Patna

Patna City, Gulzarbagh

Patna

Khagaria

Kishanganj

Katihar

Lakhisarai

Madhubani

Madhepura

Munger

Muzaffarpur

Nalanda

Nawada

Patna Pbb

Patna Pnb

Purnea

Patna Ptn

115

Division Name

Place

Treasury

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Soil Investigation,Testing & Advance Planning Division

Testing & Quality Control Div. (Ganga Bridge)

National Highway (Mech) Divison

National Highway Divison

Road Division

Road Division Sheohar

Road Division

National Highway Division, Sitamarhi

Road Division

National Highway Division, Saran

Road Division

Central Design Organisation

North Bihar (Transport) Sub-Section

South Bihar (Transport) Sub-Section

Ganga Bridge Project Sub-Section

Mechanical Sub-Section

Advance Planning Sub-Section

Nation Highway Sub-Section

Advance Planning Circle

Head Quartar Design Circle

Bridge Design Circle

National Highway Planning & Investigation Circle

Patna

Dehri-On-Sone, Rohtas

Saharsa

Sheohar

Seikhpura

Sitamarhi

Supaul

Chapra

Chapra, Saran

Samastipur

Siwan

Betia, W.Champaran

Ramnagar,

W-Champaran

R.C.D. Patna

R.C.D. Darbhanga

R.C.D. Patna

R.C.D. Mujaffarpur

R.C.D. Patna

Patna Ptn

Rohtas

Saharsa

Sheohar

Sheikhpura

Sitamarhi

Supaul

Saran

Samastipur

Siwan

W. Champaran

Vishwasarwiya

Bhawan Patna Pnb

Danrbhanga

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Vishwasariya Bhawan

Patna

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Mujaffarpur

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Division Name

Place

Treasury

116

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Central Road Circle

Design-cum-Mechanical Circle, Ganga Bridge Praject

Mechanical Circle

Bhojpur Road Circle

Magadh Road Circle

East Bihar Road Circle

Ganga Bridge Circle -2

Saran Road Circle

North Bihar Road Circle

Road Circle

Mechanical Road Circle

Road Circle

Bridge Investigation Division Central Design

Organisation

New Capital Road Division

Patna City Road Division

Patna West Road Division

Road Division

Shahabad Road Division

Road Division

Road Division-1

Road Division

Road Division-1

Road Division

Ganga Bridge Project Division Gulzarbad

Ganga Bridge Project Works Division

Road Division-1

Road Division-2

Road Division

R.C.D. Patna

R.C.D. Arrah

R.C.D. Gaya

R.C.D. Bhagalpur

R.C.D. Hajipur

R.C.D. Mujaffarpur

R.C.D. Darbhanga

R.C.D. Saharsa

R.C.D. Purnea

R.C.D. Patna

R.C.D. BiharShariff

R.C.D. Arrah

R.C.D. Buxar

R.C.D. Dehri-on-Sone

R.C.D. Bhabhua

R.C.D. Jehanabad

R.C.D. Gaya

R.C.D. Nawada

R.C.D. Aurangabad

R.C.D. Bhagalpur

R.C.D. Banka

R.C.D. Jamui

R.C.D. Munger

R.C.D. Lakhisarai

R.C.D. Patna

R.C.D. Bhagalpur

R.C.D. Mujaffarpur

R.C.D. Motihari

Patna Ptn

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Arrah

Gaya

Bhagalpur

Hajipur

Mujaffarpur

Darbhanga

Saharsa

Purnea

Vishwasarwiya

Bhawan Patna Pnb

Patna

Vishwasarwiya

Bhawan Patna Pnb

Biharshariff

Arrah

Buxar

Rohtas

Bhabhua

Jehanabad

Gaya

Nawada

Aurangabad

Bhagalpur

Banka

Jamui

Munger

Lakhisarai

Vishwasarwiya

Bhawan Patna Pnb

Bhagalpur

Mujaffarpur

Motihari

Division Name

Place

Treasury

117

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Road Division

Vaisali Road Division

Road Division

Mechanical Division

Flying Squad Division-1

Flying Squad Division-2

Flying Squad Division-3

Flying Squad Division-4

State High Road Division

State High Road Circle

R.C.D. Betiah

R.C.D. Sitamarhi

R.C.D. Hajipur

R.C.D. Siwan

R.C.D. Gopalganj

R.C.D. Darbhanga

R.C.D. Madhubani

R.C.D. Samastipur

R.C.D. Begusarai

R.C.D. Saharsa

R.C.D. Supaul

R.C.D. Madhepura

R.C.D. Khagaria

R.C.D. Kishanganj

R.C.D. Araria

R.C.D. Katihar

R.C.D. Purnea

R.C.D. Panta

R.C.D. Arrah

R.C.D. Khagaria

R.C.D. Mujaffarpur

R.C.D. Bhagalpur

R.C.D. Darbhanga

R.C.D. Panta

R.C.D. Gaya

R.C.D. Nawada

R.C.D. Biharshariff

R.C.D. Purnea

R.C.D. Hajipur

R.C.D. Patna

R.C.D. Mujaffarpur

Betiah

Sitamarhi

Hajipur

Siwan

Gopalganj

Darbhanga

Madhubani

Samastipur

Begusarai

Saharsa

Supaul

Madhepura

Khagaria

Kishangaj

Araria

Katihar

Purnea

Vishwasarwiya

Bhawan Patna Pnb

Arrah

Khagaria

Mujaffarpur

Bhagalpur

Darbhanga

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Gaya

Nawada

Biharshariff

Purnea

Hajipur

Vishwasarwiya

Bhawan Patna Pnb

Mujaffarpur

Division Name

Place

Treasury

118

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

State High Road Circle

State High Road Design & Quality Control Circle -1

State High Road Mechanical Circle

State High Road Circle

State High Road East Division

State High Road West Division

State High Road Division

State High Road Division-2

State High Road Division

State High Road Division-2

State High Road Division

State High Road Design & Quality Control Division-6

State High Road Mechanical Planning Division

State High Road Mechanical Division

Liasion Officer Bihar Bhawan New Delhi

R.C.D. Purnea

R.C.D. Dehri-on-Son

R.C.D. Patna

R.C.D.Darbhanga

R.C.D.Bhagalpur

R.C.D. Patna

R.C.D. Gulzarbag

R.C.D. Biharshariff

R.C.D. Mujaffarpur

R.C.D. Motihari

R.C.D. Sitamarhi

R.C.D. Chapra

R.C.D. Gopalganj

R.C.D. Purnea

R.C.D. Madhepura

R.C.D. Gaya

R.C.D. Kochas At-

Mohania

R.C.D.Aurangabad

R.C.D. Jaynagar

R.C.D. Khagaria

R.C.D. Bhagalpur

R.C.D. Lakhisarai,

Munger

R.C.D. Patna

R.C.D. Nawada

R.C.D. Mujaffarpur

R.C.D. Dehri-on-Sone

Bihar Bhawan New

Delhi

Purnea

Rohtas

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Darbhanga

Bhagalpur

Patna Ptn

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Biharshariff

Mujaffarpur

Motihari

Sitamarhi

Chapra

Gopalganj

Purnea

Madhepura

Gaya

Bhabhua

Aurangabad

Madhubani

Khagaria

Bhagalpur

Munger

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Nawada

Mujaffarpur

Rohtas

Bihar Bhawan New

Delhi

Division Name

Place

Treasury

119

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Deputy Director Inspection & Research Institute

Under Secretary (Accounts)

Secretary, Bihar P.W.D. Contract Disputed Tribunal

Irrigation Division

Drainage & Investigation Division

Irrigation Division

Flood Control Division

Drainage & Investigation Division

Drainage Division

Drainage & Investigation Division

Irrigation Division

Head Works Division

Design Division

Research & Investigation Division

Eastern Canal Division

Western Canal Division

Eastern Canal Division

Western Canal Division

Eastern Canal Division

Eastern Canal Division no.-2

Drainage Division

Western Kosi Canal Division no.-2

Western Kosi Canal Division

R.C.D. Patna

Patna

Narpatganj

Bathnaha

Banmankhi

Purnea

Araria

Katihar

Purnea

Raghopur

Murliganj

kaghagola

Salmari

Katihar

Kishanganj

Raghopur

Hajipur

Siwan

Chapra

Saharsa

Triveniganj

Birpur

Birpur‘

Nirmali

Supaul

Kanauli, Camp Birpur

Chandrayan

Birpur

Koperia

Rajnagar

Madhubani

Khutauna

Kunauli

Khajauli

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Sinchai Bhawan Patna

Pts

Araria

Purnea

Araria

Katihar

Purnea

Supaul

Madhepura

Katihar

katihar

Katihar

Kishanganj

Madhepura

Hajipur

Siwan

Chapra

Saharsa

Madhepura

Birpur/Supaul

Birpur

Birpur/Supaul

Darbhanga

Supaul

Birpur/Supaul

Saharsa

Birpur

Saharsa

Madhubani

Darbhanga

Birpur/Supaul

Madhubani

Division Name

Place

Treasury

120

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Western Kosi Canal Division

Western Kosi Canal Division-1

Western Kosi Canal Division

Western Kosi Canal Division-1

Western Kosi Canal Division

Quality Control Division

Western Kosi Canal Division

Western Kosi Canal Division-1

Western Kosi Canal Division-2

Western Kosi Canal Division

Munhara Barrage Division

Kamala Canal Division

Irrigation (Mechanical) Division

Tirhut Canal Division-1

Tirhut Canal Division

Waterways Division

Tirhut Canal Division

Brainage & Investigation Division

Flood, Brainage & Investigation Division

Bagmati Division-1

Bagmati Division

Drainage Division

Tirhut Canal Division-1

Tirhut Canal Division-2

Done Canal Division

Tirhut Canal Division-1

Tirhut Canal Division

Ghorha Sahal Canal Division

Main Western Canal Division

Head Works Division

Rahika

Darbhanga

Sakri

Kawti

Madhubani

Rajnagar

Jhanjharpur

Andhatharhi

Darbhanga

Benipatti

Baharhi

Jaynagar

Sakri

Benipur

Jaynagar

Purnea

Darbhanga

Birpur

Mujaffarpur

Saraiya

Ratwara

Mujaffarpur

Hajipur

Mujaffarpur

Lalganj

Sitamarhi

Runnisaidpur,

Sitamarhi

Sheohar

Sitamarhi

Bettia

Ramnagar

Motihari

Chakia

Raxaul

Valmikinagar

Madhubani

Darbhanga

Madhubani

Darbhanga

Madhubani

Jhanjharpur/

Madhubani

Darbhanga

Madhubani

Darbhanga

Madhubani

Darbhanga

Madhubani

Purnea

Darbhanga

Birpur

Mujaffarpur

Mujaffapur

Hajipur

Mujaffarpur

Lalganj

Sitamarhi

Sheohar

Sitamarhi

Bettia

Bagha

Motihari

Betia/Bagha

Division Name

Place

Treasury

121

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Triveni Canal Construction Division

Triveni Canal Division

Dhaka Canal Renovation Division

Planning & Quality Control Division

Reasearch Division

Champaran Division

Sikharna Embankment Division

Drainage & Investigation Division

Saran Canal Division

Drainage Division

Flood Control Division

Saran Division

Flood Control Division-1

Flood Control Division-3

Flood Control Division

Irrigation (Mechanical) Division

Area Mechanical Division

Flood Control Division

Flood Control Division-1

Flood Control Division -2

Flood Control Division

Flood Control Division-1

Flood Control Division-2

Narkatiyaganj

Raxaul

Dhaka

Motihari

Bettia

Gopalganj

Bhore

Siwan

Mariwa

Chapra

Mauhaura

Ekma

Maharajganj

Siwan

Chapra

Siwan

Chapra

Madhubani Camp

Padurauna

Madhubani Camp

Padurauna

Thakraha Camp

Gopalganj

Valmikinagar

Muzaffarpur

Chapra

Bettia

Begusarai

Samstipur

Jhanjharpur

Darbhanga

Rosra

Khagaria

Betia

Motihari

Bettia

Gopalganj

Siwan

Chapra

Siwan

Chapra

Siwan

Chapra

Bettia/Bagha

Gopalganj

Betia/Bagha

Muzaffarpur

Chapra

Bettia

Begusarai

Samstipur

Madhubani/

Jhanjharpur

Madhubani/

Jhanjharpur

Darbhanga

Rosra

Khagaria

Division Name

Place

Treasury

122

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Flood Control Division

Drainage Division

Irrigation (Mechanical) Division

Eastern Sone Highlevel Canal Division

Irrigation Division

North Koel Distribution Division

North Koel Distribution Division-1

North Koel Barrage Division

North Koel Canal Division

Batane Head Works Division

Quality Control Division

Sone Conal Division

Waterways Division

Punpun Flood Protection Division

Phulwaria Canal Division

Waterways Division

Quality Control Division-1

Ganga Sone Flood Protection Division

Flood Control Division

Sone Flood Protection division

Waterways Division

Tilaiya Canal Division

Waterways Division

Dalsinghsarai

Hathurihi

Darbhanga

Samastipur

Aurangabad

Tekari

Daudnagar

Kurtha

Japla

Navinagar

Aurangabad

Mohammadganj

Gaya

Amba

Madanpur Camp

Aurangabad

Hariharganj Camp

Amba

Aurangabad

Khagaul

Biharshariff

Anishabad, Patna

Sirdala

Ekangarsarai

Patna

Digha

Mokama Camp

Bakhtiyarpur

Bihta

Gaya

Wazirganj

Jehanabad

Ghosi

Samstipur/

Dalsinghsarai

Samastipur

Darbhanga

Samastipur

Aurangabad

Gaya

Daudnagar/

Aurangabad

Arwal

Aurangabad

Gaya

Aurangabad

Vishwasarwiya

Bhawan Patna Pnb

Nalanda

Vishwasarwiya

Bhawan Patna Pnb

Nawada

Biharshariff

Vishwasarwiya

Bhawan Patna Pnb

Sinchai Bhawan Patna

Pts

Sinchai Bhawan Patna

Pts

Sinchai Bhawan Patna

Pts

Gaya

Jehanabad

Division Name

Place

Treasury

123

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Waterways Division

Punpun Barrage Division-1

Punpun Barrage Division-2

Sone Barrage Division

Sone Highlevel Canal Division

Sone Canal Division

Flood Control Division-2

Sone Canal Division

Flood Control Division

Sone Canal Division

Ganga Pump Canal Division

Dehri Division

Waterways Division

Irrigation Division

Sone Canal Modernisation Division

Durgawati Embankment Division-1

Durgawati Embankment Division-2

Durgawati Left Embankment Canal Division

Durgawati Right Embankment Canal Division

Durgawati Works Division

Jamania Pump Canal Division

Irrigation (Mechanical) Division

Area (Mechanical) Division

Irrigation, Electric-cum-Mechanical Division

Irrigation (Mechanical) Division

Hydrology Division (Central)

Hydrology Division (North)

Planning Investigation & Project Preparation Division

(North)

Planning Investigation & Project Preparation Division

(Center)

Uderasthan

Goh

Indrapuri

Sasaram

Bhabhua

Arrah

Bikramganj

Buxar

Chausa

Dehri

Mohania

Nawanagar

Ramgarh Camp Nuaon

Sasaram Camp Dehri

Nasriganj

Piro

Bhitribandh

Chenari

Chanari

Ramgarh

Dehri

Digha

Walmi

Patna

Mohania

Gaya

Patna

North

Center

Jehanabad

Gaya

Sasaram

Bhabhua

Arrah

Sasaram

Buxar

Sasaram

Bhabhua

Sasaram

Arrah

Sasaram

Bhabhua

Sasaram

Sinchai Bhawan

Patna Pts

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Bhabhua

Gaya

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Sinchai Bhawan Patna

Pts

Sinchai Bhawan Patna

Pts

Division Name

Place

Treasury

124

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Planning Investigation & Project Preparation Division

Research & Training Division-2

Research & Training Division-3

Irrigation Division

Irrigation Division -1

Ganga Pump Canal Division-2

Ganga Pump Canal Division

Irrigation Division-2

Irrigation Division

Waterways Division

Flood Contorl Division

Design Division-1

Design Division-2

Irrigation (Mechanical ) Division

Area (Mechanical) Division

Darbhanga

Motihari

Siwan

Nalanda

Jamui

Dehri

Purnea

Khagual,Patna

Khagual, Patna

Bhagalpur

Bijikhorwa

Tarapur

Laxmipur (Jamui)

Bateshwarsthan, Camp

Shivnarayanpur

Kahalgaon

Suryagarha Camp

Munger

Jhajha

Jamui

Garhi

Darkha Camp

Pakribarawa

Baunsi

Sikandra

Katharadand Camp

Batiya

Shaikhpura

Navgachiya

Bhagalpur

Bounsi

Bhagalpur

Darbhanga

Motihari

Siwan

Nalanda

Jamui

Sasaram

Purnea

Vishwasarwiya

Bhawan Patna Pnb

Vishwasarwiya

Bhawan Patna Pnb

Bhaglpur

Banka

Bhagalpur

Jamui

Bhagalpur

Munger

Jamui

Nawada

Banka

Jamui

Shaikhpura

Navgachiya/Bhagalpur

Bhagalpur

Banka

Bhagalpur

Division Name

Place

Treasury

125

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

APPENDIX 14

[See Note to Rule 349]

List of Local Funds

1. District funds—

Bhagalpur

Champaran

Darbhanga

Gaya

Monghyr

Muzaffarpur

Patna

Purnea

Saran

Shababad

2. Jagiarah Fund Muzffarpur

3. Union Committees and Union Boards –

Bhagalpur

Madepura

Supaul

Sultanganj

Banka

Amarpur

Nirmali

Darbhanga –

Dalsingsarai

Jainagar

Gaya-

Aurangabad

Jahanabad

Nawada

Rafiganj

Sherghati

Monghyr-

Begusarai

Gogri

Jamui

Khagaria

Jahajha

Lakhisarai

Bhagalpur

Champaran

Darbhanga

Gaya

Monghyr

Muzaffarpur

Patna

Purnea

Saran

Shababad

Muzaffarpur

Does not bank with Treasury

Ditto

Does not bank with Treasury

Ditto

Does not bank with Treasury

Ditto

Chairman or Vice-Chairman,

and if for Rs1,00,000, by both

(see rule 370).

Headmaster School

Chairman

Names of funds

Treasury

Charges to be drawn by

126

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Purnea—

Kasba

Kishanganj

Araria

Shahabad –

Koath

Dehri-on-Sone

Nasriganj

Mohsin Endowment Fund

4A. Bihar State Board of Religious Trusts.

4B. Bihar Shia Waqf Fund

4C. Bihar Sunni Waqf Fund

4D. Sigeshwar Asthan Temple Trust

Committee.

4E. Patna Regional Development Authority

4F. Bihar Goshala Fund

5. Medical and Charitable Funds-

(i) Pilgrim Lodging House Fund (Gaya)

(ii) Nurses Registration Council Fund.

(iii) Bihar Medical Registration Fund, Patna

(iv) Bihar Medical Examination Board Fund,

Patna.

6. Joint Committee Constituted out of local

funds e.g. Water-works Committee at Gaya

and Patna.

7. Notified Area Committee-

Loukaha

Raxaul

Gopalganj

Saharsa

Khagaria

Barahia

Naugachia

Mokameh

Rajgir

Dehri Dalmia Nagar

Begusarai

Does not bank with Treasury

Ditto

Does not bank with Treasury

Ditto

Patna

Madhipura

Patna

Champaran

Raxaul Treasury

Gopalganj Treasury

Saharsa Treasury

KhagariaTreasury

Ditto

Naugachia Treasury

MokamehTreasury

Bihar Sharif Treasury

Sasaram Treasury

Begusarai Treasury

Chairman

Principles or Headmasters of

Colleges and Schools.

Chairman

Sadr

S.D.O.

Chairman

Registrar

Magistrate

The President and

Registrar.

Ditto

127

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Nawadah Treasury

Madhepura Treasury

Bhagalpur Treasury

Ditto.

Bettiah Treasury

Motihari

Darbhanga

Roserah Treasury

Madhubani Treasury

Samastipur Treasury

Gaya Treasury

Ditto

Daudnagar Treasury

Monghyr Treasury

Ditto

Muzaffarpur Treasury

Hajipur Treasury

Lalganj Treasury

Sitamarhi Treasury

Patna City Treasury

Patna Treasury

Barh Treasury.

Bihar Sharif Treasury

Danapur Treasury

Purnea Treasury

Kishanganj Treasury

Katihar Treasury

Forbesganj Treasury

Chapra Treasury

Ditto

Siwan Treasury

Arrah Treasury

Buxar Treasury

Bhabua Treasury

Buxar Treasury

Ditto

Sasaram Treasury.

Nawadah

Madhepura

8. Municipalities—

Bhagalpur

Kahalgaon

Bettiah

Motihari

Darbhanga

Roserah

Madhubani

Samastipur

Gaya

Tekari

Daudnagar

Monghyr

Jamalpur

Muzaffarpur

Hajipur

Lalganj

Sitamarhi

Patna City

Patna Administration Committee

Barh

Bihar Sharif

Danapur (Nizamat)

Khagaul

Purnea

Kishanganj

Katihar

Forbesganj

Chapra

Revelganj

Siwan

Arrah

Buxar

Bhabua

Dumraon

Jagdishpur

Sasaram

128

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

BTC FORM - 1

[See Rule 10]

Certificate of Transfer of Charge

Certified that we have in the fore/after noon of this the …… day of ….. 20.… respectively

made over and received charge of the office of……………………….......… Station …………............

................................................................

Signature of relieved government servant

Designation……………………………………..

.....................................................................

Signature of relieving government servant

Designation……………………………………..

Memo of balances for which responsibility is accepted by the govern-ment servant receiving

charge.

* Treasury balances………………………………

Cash……………………......…………………….

Opium stores. …………….........................…….

Stamp stores

............……………….............….

Permanent advance ………………..…………….

The figures shall be filled in by the relieving officer with his own hand after verification. For

details see forms attached.

Relieving government servant…………………………………….

Relieved government servant………………………………….....

I also certify that I have received and hold in my personal custody copy/ copies of the

Cipher Code of the Reserve Bank of India together with Supplement nos. which has/have been

corrected up to date.

I also certify that I have studied fully the rules in the Treasury Code relating to the safe custody of

treasure and am fully acquainted with them.

Relieving government servant………………………………….

* For details see overleaf

(contd.......)

Bihar Tresury Code-2011

129

Date................20.........

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

130

Bihar Treasury Code-2011

BTC FORM – 1 (contd..)

Details of Treasury Balance

Description

Under

double locks

With

Treasurer

Total

Government Securities held in safe

custody—

Balance at credit of depositor, Rs.

Govt. Currency Notes

At Rs. 1000 …

At Rs. 500 …

At Rs. 100 …

At Rs. 50 ...

At Rs. 20...

At Rs. 10...

Stamps (various denominations) …..

Govt. Draft Forms (Number)….

Cheque Forms (Number)…..

Other Valuables…..

Relieved

Relieving

Government Servent

Station-...................................................................................

Date.......................................................20....................

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

131

Bihar Treasury Code-2011

BTC FORM –2

[See Rule 18]

Statement of transactions on Government Account at Reserve Bank /

State Bank of India

at ……………………….............. for……………..………….

Daily Monthly Statement

Receipts

Payments

Date

Net

Transaction

Date

No. of

Challans

Particulars

Amount

No. of

Vouchers

Particulars

Amount

Total Rs………….(................................) Total Rs………… (.............................................)

Agent

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

132

Bihar Treasury Code-2011

BTC FORM –3

[See Rule 31]

Register showing the deposit of cash chest and valuables at the Treasury

Serial number 0f

packet (or chest)

Date of receipt

Office from whom

received

Condition in which

received

Articles said to be

contained in packet

(or chest)

Value estimated or

actual

When returned

Signature of

recipient

Initial of Treasury

Officer

Remarks

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Signature and full designation of the

officer ordering the money to be

paid in.

Date:...........

133

NOTE: 1. In the case of payments at the Treasury, receipts for the sums less than Rs.1,00,000/- do not

require the signature of Treasury Officer, but only of the Accountant and the Treasurer. 2: Particulars of

money tendered should be given on the reverse. 3: In cases where direct credits at the Bank are

permissible, the column “Head of Account” will be filled in by the Treasury Officer on receipt of

Bank’s Daily Sheet.

(Reverse)

By whom

tendered

Name (or designation)

and address of the

person on whose

behalf money is paid

Full

particulars

of the

remittance

and of

Authority

(if any)

Amounts

Head of

Account

Order to the Bank

Correct—Receive and grant Receipt.

*To be used only in the case of remittances to the Bank

through Departmental Officer or the Treasury Officer.

To be filled in by the Departmental

Officer or the Treasury

To be filled in by the Remitter

Challan of cash paid into the…………………………………. Bank at.........................................................

Bihar Treasury Code-2011

BTC FORM –4

[See Rule 42]

(Obverse)

CHALLAN No………………………. Treasury ……………………………………..

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code............................

DDO Code...................................

Bank Code...................................

Bill Code......................................

Coin

Notes (with details)

Cheque (with details)

Total

Particulars

Amount

Rs.

Received payment

Date

Cashier Treasurer

Accountant

Agent or Manager

Treasury Officer

*(in words) Rupees.........................................

..............................................................................

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

134

Bihar Treasury Code-2011

BTC FORM – 5

[See Rule 52]

Treasury Remittance Book

Public Works and Forest Department

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code............................

DDO Code...................................

Bank Code...................................

Date of

Remittance

Amount in words

Amount in figures

Signature of

Treasury

Accountant

Signature of

Treasury Officer

for sums of

Rs. 1,00,000 and

above

Rs.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

135

Bihar Treasury Code-2011

BTC FORM –6

[See Rule 53]

Schedule for Public Works Department Receipts

during the month of………….20.......

* Here should be entered the official designation for the officer concerned. All payments made by the officer

(including his subordinates) should be entered in this column.

** These columns should be filled up only when payments into the Treasury are not made by officers of the

Department but by other account.

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code............................

DDO Code...................................

Bank Code...................................

*Payments made into Treasury by the

Officers of the Department.

**Payments made into Treasury on account of officers

of the Department.

Date of Receipts

From whom received

On what account

On account of—

Other items

Daily total carried to

cash book

Remarks

13 14

Rs.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

136

Treasury

From:-

..........................

Forest Division

Received from the Officer-in-charge of ……......... Division the sum of

Rs……………... as detailed below for credit to the Forest Department :-

Number of credit

item and date of

entry in the Forest

Account.

Date of

remittance

to Treasury

Name of

Treasury

By whom

remitted.

Number of

each

challan

Amount

remitted with

each challan.

Rs.

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code............................

DDO Code...................................

Bank Code...................................

Bihar Treasury Code-2011

BTC FORM –7

[See Rule 57]

Schedule for Forest Cash Remittance

Consolidated Receipt-cum-Schedule for Forest Cash Remittance for the month of …………20......

Countersigned

Forest Officer,

Treasury Officer

......…………. .....Division,

Date…………20...….

Date………......20.............

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

138

Bihar Treasury Code-2011

BTC FORM –9

[See Rule 106]

Treasury Messenger’s Register

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code............................

DDO Code...................................

Bank Code...................................

Date

Bill No.

Net amount of the Bill

Nature of the Bill i.e.

Pay Bill, TA bill or

Contingent Bill etc.

Name of the

messenger

Dated signature of

the treasury clerk

receiving Bills for

scrutiny

Dated signature of

the messenger

receiving back the

passed bill from the

treasury

Remarks

Rs.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

139

Bihar Treasury Code-2011

BTC FORM –10

[See Rule 107-108]

Allotment Register

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code............................

DDO Code...................................

Bank Code...................................

Object Head...................................

LEFT SIDE OF REGISTER

RIGHT SIDE OF REGISTER

ALLOTMENT

LETTER No.

& DATE

DETAILS OF

ISSUING

AUTHORITY

TREASURY/

DDO DIARY

NO. & DATE

AMOUNT REMARKS

BILL NO.

TOKEN

NO.

SL NO.

BILL AMOUNT

GROSS DEDUCTION NET.

TOTAL

EXPENDITURE

BALANCE

ALLOTMENT

SIGNATURE

OF DDO/

TREASURY

STAFF

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

140

Bihar Treasury Code-2011

BTC FORM –11

[See Rule 109]

ADVANCE BILL REGISTER

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code............................

DDO Code...................................

Bank Code...................................

Object Head...................................

Details of Advance Bills Drawn

Details of Adjustments

Left side

Right Side

Bill No.

Bill

Amount

Unit of

Expenditure

T.V. No./

Date

Against Allot-

ment Letter No.

and Date

Reference

Letter No. &

Date of

Detailed Bill

Amount of

Detailed

Bill

Balance of

Advance

Remarks/

Signature of

Treasury Officer

Sl.No.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

141

Bihar Treasury Code-2011

BTC FORM -12

[See Rule 110]

Register of Payment Orders Issued

(BANK ADVICE LIST)

Name of the Treasury ……………………….

Date ……………………………

Reference No……………....

Monthly Serial

No.

Token No.

Name of the

Payee

Name of the

Messenger

Nature of Bill

showing the

Head of

account

Bill No.

Mode of

Payment

Amount passed

in figures

Amount

passed in

words

Rs.

Total in Figures Rs..........................

Total in words Rs. ...........................................................................

Signature

(Assistant)

(Accountant)

(Treasury Officer)

Memo No……………………....

Date …………………….

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

142

BTC FORM -13

[See Rule 113]

Authorization to Treasury Officer for Payment of Bill

The Treasury Officer………………….........................................

State/ Reserve Bank of India……………………………………….

Please pay Bill No……………………………… dated the…………………………

For Rs…………..............………… (in words)………………..............……………..…………………..

........................................................to…………............................................... (Name of messenger) of the

Office of ……........….......................................whose attested specimen signature is given below.

Attested specimen signature………………………………………………………………..

Dated…………………the…………………………………….

Signature of the Drawing Officer

Endorsee

Received payment

Dated…………………….

(Signature of the person)

Bihar Treasury Code-2011

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

143

BTC FORM -14

[See Rule 117]

Register showing the name of Self Drawing Officers and

the salaries drawn by them.

Name of the Gazetted Officer—

Designation-

Specimen signature of Gazetted Officer—

(Duly attested signature should be pasted here in the presence of the Treasury Officer who

should also attest it)

Rate of Pay and Allowances authorised from time to time by the Accountant-General

DETAILS OF THE RECOVERIES TO BE EFECTED FROM THE OFFICER

Substantive Pay

Special Pay

Dearness Pay

Dearness Allowance

House Rent Allowance

Transport Allowance

Medical Allowance

Other Allowance(Specify)

Total

No. and date of the pay

slip or L.P.C.........

Initial of the Treasury

Officer..................

From From

From

From From From

No. of the letter

ordering recovery

Date

Particular of

recovery

No. of the

Installment of

recovery

Amount

Remarks

Bihar Treasury Code-2011

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

144

April

May

June

July

August

September

October

November

December

January

February

Remarks

Details of Claim

March

Substantive Pay

Special Pay

Dearness Pay

Dearness Allowance

House Rent Allowance

Transport Allowance

Medical Allowance

Other Allowance

(Specify)

Other Allowance

(Specify)

Deductions:—

G.P.F.

G.I.S.

Income Tax

House Rent

Municipal Tax

Interest on Advances

G.P.F. Advance

House Building Advance

Motor Vehicle Advance

Computer Advance

Festival Advance

Miscellaneous Recovery

(Specify)

Miscellaneous Recovery

(Specify)

TOTAL DEDUCTIONS

NET AMOUNT PAID

GROSS CLAIM

T.V.No. & Date.............................

Date.................................20...........

Signature Of Treasury Officer

Bihar Treasury Code-2011

(Inner Sheet)

DETAILS OF AMOUNTS DRAWN BY THE SELF DRAWING OFFICER ON MONTHLY PAY BILLS

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

145

Bihar Treasury Code-2011

BTC FORM -15

[See Rule 147]

Intimation of Recovery to be Made on Account of Rent and Other

Charges

Intimation of recovery to be made on account of rent and other charges,

starting month of..........….20…...

House -...........................

Occupier-........................

Amounts to be recovered

Rs.

1. House rent- Ordinary............................................

2. Arrear rent for.........................................................

3. Rent for other amenities—

a) Furniture.........................................................

b) Water tax.........................................................

4. Electrical charges—

Rent on fittings....................................................

Current charges...................................................

5. Other Charges (specify)

TOTAL

Dated.............................20..........

Divisional Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

146

Remarks with date and other

particulars of changes in rates

of emoluments shown in col. 3

and explanation of difference,

if any, between figures shown

in columns 9 and 10

Rents of

Building

Other

Charges

Rents of

Building

Other

Charge

Current Month

Arrears

Rent Payable

To be filled in by the Treasury Officer

Name, rank and office of

occupant with the

rate of his pay and

allowances as known

to the divisional officer.

Name of Building with locality

Registration No. of Building

Standard rent

Amount due to end of.…20....

Amount recovered during

……20......

Balance

Rs.

-------------

Rs.

-------------

Rs.

-------------

Rs.

-------------

Rs.

---------

Rs.

---------

Rs.

-------

Total

Completed and returned to the officer-in charge. ........................................

Division............................................

Certified that pay and allowances of the tenants named herein remained unchanged during the month except as indi-cated in column 12.

Dated the................ 20...... (official designation)

Treasury Officer _

Dated the ......................20.........

Head of the Office

Divisional Officer

Bihar Treasury Code-2011

BTC FORM-16

[See Rule 153]

Statement of Rents Recoverable from Pay Bills

Major Head to be credited........................

Division:....................................

Assessment for the month of:.....................

Station or Office:.......................

Treasury:....................................................

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Bihar Tresury Code-2011

BTC FORM – 17

[See Rule 155]

Pay Bill

147

Allotment Details

Total Allotment: .............................................................

Expenditure before this Bill:.............................................

Amount of this Bill: ……………………….....................

Balance of Allotment: .................................................

For use at Treasury

Token no............................

T.V. No. & Date....................

Payment Details

Gross Pay :———————————

Deductions :————————————

Net Pay : ————————————

Received Payments and Certified That :-

1. I have satisfied myself that all emoluments drawn in previous

bills have been disbursed to the proper persons and that their

acquittance have been taken and filed in my office.

2. No person has been absent either on other duty or suspension

without authorised leave during the month of .

3. The particulars of various deductions/recoveries have been

fully noted in the attached schedules and the totals shown in

these schedules agree with those given in the bill.

4. Dearness Pay and/or any other kind of Pay, Dearness

Allowance, HRA, Medical & other Allowances have been claimed

as per the approved rate.

5. Amount claimed in this bill has not been drawn previously.

6.............................................................................................................

7.............................................................................................................

8............................................................................................................

Payments under Rs.(In red ink)................................................

Signature of Messenger (To be attested) ..................................

Signature of Signature of

Bill Clerk

Drawing & Disbursing Officer

GAZETTED / NON- GAZETTED

Treasury Code……..….....

Bank Code………….......….

General Information

Pay Bill for the month&year :

Permanent / Temporary Establishment

Name of Office :

Department :

DDO Code :

Bill No. :

Bill Date :

TAN No. :

Account Head Information

Demand No.

Plan/Non-plan

Major Head

Sub Major Head

Minor Head

Sub Head

Bill Code

Sanctioned

Strength

Working

Strength

Designation

For use in Treasury

Pay Rs............................................................................................................................

Examined.

Dated .............20………

Treasury Accountant Treasury Officer

(Contd.....)

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

148

Bihar Treasury Code-2011

BTC FORM – 17 (Back Page)

Major Head …………….......…......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Bill Code...............................

Bill No...............................................

Gross Pay - (Rs...........................In Words.............................................................................)

Net Pay - (Rs.................................In Words............................................................................)

Signature of

Bill Clerk

Drawing & Disbursing Officer

(Contd.....)

Basic Pay :

Special Pay :

Dearness Pay :

Dearness Allowance :

House Rent Allowance :

Transport Allowance :

Medical Allowance :

Other Allowances :

(Specify)

Other Allowances :

(Specify)

Other Allowances :

(Specify)

........................................

.......................................

G.P.F. :

G.I.S. :

Income-Tax :

House Rent :

Municipal Tax :

Interest on Advance :

G.P.F. Advance :

House Building Advance :

Motor Vehicle Advance :

Computer Advance :

Festival Advance :

Misc. Recovery :

(Specify)

........................................

Abstract Details.

Total Number of Employees .....................................................

Earnings

Deduction

Items

Amount

Items

Amount

TOTAL

.....................................

TOTAL

.....................................

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

149

S.No.

Name of Employee

Pay Slip No. (If applicable )

Bank A/C No.

Basic Pay

Special Pay

Dearness Pay

Dearness Allowance

House Rent Allowance

Transport Allowance

Medical Allowance

Other Allowances (Specify)

Other Allowances

(Specify)

G.P.F.

G.I.S.

Income Tax

House Rent

Municipal Tax

Interest on Advance

G.P.F. Advance

House Building Adv.

Motor Vehicle Adv.

Computer Adv.

Festival Adv.

Misc. Recoveries (Specify)

GROSS PAY

DEDUCTIONS

NET PAY

Employee ID/GPF/CPF No.

DETAILS OF GOVT.

SERVANT

EARNINGS OF GOVT. SERVANT

DEDUCTION DETAILS

(Including Recovery of Advances)

AMOUNT

Bihar Tresury Code-2011

BTC FORM –17 (Inner Sheet)

Major Head …………….......…....... Sub Major head …………….......…

Minor Head …………….......…....... Sub Head …………….......…...........

Bill Code..............................

Bill No........................

Employee wise details

Signature of Bill Clerk

Signature of Drawing & Disbursing Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

150

Bihar Treasury Code-2011

BTC FORM –18

[See Rule 159]

Absentee Statement

Nature of

absence

Officiating

Government servant

(if any)

Name of absentee

Actual rate of pay

Designation and rate of pay of

vacant post.

Kind

Period

From A.M or P.M

To A.M or P.M

Rate of leave salary per month

Reference to item no. in the

Establishment Bill.

Name

Substantive post.

Substantive pay.

Officiating pay.

Reference to item no. in the

Establishment Bill.

Dated ...............20......

Signature and Designation of Drawing Officer

NOTE: 1. When the leave salary noted in column 8 differs from that based on the rate of pay

noted in the last establishment returns, particulars of the calculation should be given in

manuscript to the first bill in which the leave salary is drawn. If the calculation involves

pay drawn outside the officer’s substantive section, references to the vouchers in

which such sums were drawn should also be given.

2. All changes in the personnel of the permanent establishment due to retirements,

transfers, death and consequent new appointments and increases and decreases of

cadre or establishment should be shown. The number of posts left unfilled should be

noted at the end of each section and if there is no unfilled post in any month the fact

should be so recorded. Vacancies against which officiating arrangements have been

made should be so recorded.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

151

Bihar Treasury Code-2011

BTC FORM –19

[See Rule 161]

Periodical Increment Certificate

(1) Certified that the government servants named below have earned the prescribed

periodical increments from the dates cited in column 6, having been the incumbents of the

post specified for not less than_______ year from the date in column 5, after deducting periods of

suspension for misconduct, etc., and absence on leave without pay, and in the case of those holding

the posts in officiating capacity, all other kinds of leave.

(2) Certified that government servants named below have earned periodical increments from

the dates cited for reasons stated in the explanatory memo attached hereto.

Name of incumbent.

Whether substantive or officiating.

Scale of Pay of post.

Present pay.

Date from which present pay is drawn.

Date of present increment.

Future Pay.

From

NOTE:

The figure (1) or (2) should be placed against each name according as the reason (1) or

(2) applies. The explanatory memo should be submitted in any case in which reason (2)

applies.

Date..............................20

..........

Signature and Designation of Drawing Officer

Suspended for misconduct, or such

other absence which does not count

for incre-ment.

Leave without pay and in the case

of those holding the posts in

officiating capacity, all other kinds of

leave.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

152

Bihar Treasury Code-2011

BTC FORM –20

[See Rule 165]

Travelling Allowance Bill

For use at Treasury

Token No....................................................

Date.......................

TV No. & Date....................................................................

Treasury Code………….......................

DDO Code ……………….....................

Bank Code ……………….....................

Allotment Details

Total Allotment.........................................................

Expenditure before this Bill....................................

Amount of this Bill.....................................................

Balance of Allotment................................................

GAZETTED / NON- GAZETTED

Bill No...................Date ....... .........20.......

Account Head Information

Grant/Demand No..............

Budget Head:

Major Head.....................

Sub Major Head..............

Minor Head ..................

Sub Head...........................

Bill Code............................

Amount of T.A. Advance (If any)........................................

Note:- This bill should be prepared in duplicate-

one for payment and other as office copy.

PART A

(To be filled up by the government employee)

1. Name.................................................................. 2. Designation..................................................

3. Pay .................................................................. 4. Headquarters...............................................

5. Details of Expenditure(s) and purpose of journey(s) performed:-

[If the journey(s) by higher class of accommodation has been performed with the approval of the competent

authority then number and date of the sanction may be quoted in column 12.]

6. Mode of Journey

(i)

Air (Class/Ticket No.............................................................. Dated......... 20...)

(ii)

Rail (Class/Ticket No....................................................... Dated......... 20.......)

(iii)

By Road (Mode of conveyance used.............................................................)

[Mode of conveyance used i.e. by government transport /by taking a taxi, a single seat in a bus or other public

conveyance, by sharing with another government employee in a car belonging to him or to a third person to be

specified.]

7. Dates of absence from place of halt (on account of)

(i) R.H./C.L. (ii) Public/Gazetted Holiday

Departure

Arrival

Date & Time

From

Mode of travel/

Conveyance

and Class of

accommodation

Distance in

kms. for road

mileage

Duration of halt

Class to which

Entitled

Fare of the

Entitled Class

Fare Paid

Purpose of

journey and

Ticket No.

Remarks

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

153

Date

Mode of

Conveyance used

Name of places

Fare paid

From

Rs.

8. Dates on which the boarding and/or lodging was provided by the State or any organisation financed by State

Funds:-

9. Particulars to be furnished along with hotel receipts, etc., in case where higher rate of D.A. is claimed for stay

in Hotel/other establishments providing boarding and/or lodging at scheduled tariffs:-

Period of stay

Name of the Hotel/

other establishments

Daily rate of Boarding and/

or Lodging charged

Total

amount paid

From

10. Details of journey(s) performed by road between places not connected by Rail.

Certified that the information as given above is true to the best of my knowledge and belief

and the journey has been performed in the interest of government work.

Date ………20..…..

Signature of the

government employee

PART B

(To be filled in the Bill Section)

The net entitlement on account of Travelling Allowance worked out to Rs._____________as detailed

below:-

(a) Railways/air/bus/steamer fair Rs.__________________

(b) Road mileage for_______kms. @_________ Rs./km. Rs.__________________

Rs.

(i)

_____________________days @ Rs.______________ per day ______________

(ii)

_____________________days @ Rs.______________ per day ______________

(d) Actual Expenses, if any .........................................................................................................

(e) Less amount of T.A. advances, if any, Rs ……………vide voucher no...........

Please pay Net Amount Rs. .............(in words) Rs....... .....................................................only.

Bill Clerk

Accountant

Signature of the D.D.O.

Countersigned......................

Signature of the Controlling Officer

For use in Treasury

Pay Rs................................................................................................................

Dated .............20.......

Treasury Accountant

Treasury Officer

For use in Accountant - General’s Office

Admitted Rs……………….................................

Objected to Rs………………..............................

Reason of objection……………........................

Auditor

Accounts Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

154

Bihar Treasury Code-2011

BTC FORM - 21

[See Rule 167]

Travelling Allowance Journal for Public Works Establishment

Not payable at the Treasury.

INSTRUCTIONS FOR PREPARING TRAVELLING ALLOWANCE CLAIMS

1. Journeys of different kinds and journeys and halts should not be entered on the

same line. Only one kind of allowance should, therefore, be filled in on the same line and its

amount carried on separately into the last money column.

2. Hours of journey should be mentioned only—

(1)

when for an absence from headquarters of not more than two consecutive days,

daily allowance is claimed for two days;

(2)

when mileage or actual expenses in lieu thereof are claimed;

(3)

when both railway or steamer fare and daily allowance are claimed in respect of a

journey by rail or steamer immediately preceded or followed by a journey by

road or by a halt.

3. Number of Kilometers traveled should be entered in all cases of journeys. Fractions of

a Kilometer in the total for any one journey should not be charged for.

4. The daily allowance of an officer acting in an appointment should be calculated on

the pay or maximum pay of the appointment. (In the column “pay” the full sanctioned pay of an

appointment officiated in should be shown, but in the column “designation” the word “acting” should

be entered against officers who are officiating in appointments.)

5. Permanent travelling, conveyance and horse allowances should be drawn along with

the pay of the officers and not on travelling allowance bills.

6. When the first item of travelling allowance for any officer is a halt, the date of commencement

of that halt should be stated in the “Remarks” column.

——Contd.....

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

155

Name

Designation and headquarters

Actual pay

From

Purpose of journey

Kind of journey i.e. by road, boat,

steamer or rail (mail or ordinary)

Number of miles

Rate

Amount

No. of Days

Rate

Amount

Class & No of

Fares

Amount

Total of each line

Remarks

From

Dates (and

hours where

necessary of

journeys and

halts)

Route

Allowance claimed

Railway and

Steamer Fares

Daily Allowance

Mileage by road

or boat or actual

expenses

The head of office should record, if necessary, the certificate required of him under rule 75 of the Bihar Travelling Allowance rule or under any

other rules for the time being in force.

…

(In words)

(Signature) … …

…

20.....

Passed for Rs. …

…

….................... (in words)

Dated ……… 20........

Controlling Officer

Bihar Treasury Code-2011

BTC FORM - 21 (contd.)

For Public Works Establishment.

Travelling Allowance Journal of ........................................... of ................................................. Division for the month of ...............20..........

Rs.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

156

Bihar Treasury Code-2011

BTC FORM - 22

[See Rule 167]

Abstract Travelling Allowance Bill for Public Works Establishment

For use at Treasury

Token No.................................................... Date...........

TV No. & Date................................................................

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Abstract Travelling Allowance Bill of the Establishment of .................... for the month

of.....................20.........

Section of

establishment

Name and

Rank

Actual

Pay

Particulars

of charge

Items (Totals

for each

head of

claim)

Total for

each

person

Total of

each class

Voucher

accompanying

Rs.

...............................................Contents received

Date ............20......

Divisional Accountant Divisional Officer

Allotment for ..................

20........to……….....20...

Expenditure including this

bill. ....................

Balance

Total of Bill

In words

(contd..)

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

157

Bihar Treasury Code-2011

BTC FORM - 22 (contd....)

(Abstract of travelling allowance bill for Public Works Establishment)

CERTIFICATES

1. CERTIFIED that I have satisfied myself that the amount included in bills drawn 1 month/2

months/3 months** previous to this date, with the exception of those detailed below (of which

total amount has been refunded by deduc-tion from this bills), have been disbursed to the

officers therein named and their receipts taken in the acquittance roll filed in my office with receipt

stamps duly cancelled for every payment in excess of Rs. 5000.

2. Certified that in support of each claim for which no voucher accompanies this bill, a duly

completed travelling allowance journal countersigned by the proper authority has been placed

on record in my office.

(Head of Office)

Dated............ 20........ .

**one to be used and the others scored out.

Pay to.....................................................

(Designation)...........................................

Whose specimen signature below is hereby attested.

Signature of Messenger.

Signature of Drawing Officer

Pay Rupees (in words and figures)...................................................................................................

Examined and entered .................................. ..........................................................................

Treasury Accountant Treasury Officer

For use in Accountant - General’s Office

Admitted Rs……………….................................

Objected to Rs………………..............................

Reason of objection……………........................

Auditor

Accounts Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

158

Date

To whom Paid

Sub-voucher

Contingent abstract

Description

Remarks

Date of admission with

initials

Date of Detailed Bill

Total of each Month’s Bill

Total of each Contingent

Abstract

Detailed Heads of Budget

Sub-divisions of detailed heads as may be convenient. If

the appropriation be not ordinarily allotted among sub-

divisions of a detailed head they should be linked by a

brace and the amount placed below. Each of these spaces

represents a money column.

Subdivisions of

detailed heads

Detailed Heads

Unusual Charges

Amount

No. of

Left Hand side

Right Hand side

Bihar Treasury Code-2011

BTC FORM - 23

[See Rule 197]

Register of Contingent Charges

Department………….....................................….......................... Office ................................................Year ......................

Rs.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

159

Building/House Rent

Telephone

Electricity Charges

Hot and cold weather charges...

Service postage and telegram charges (including bearing postage)....

Country stationery (including registers of the Jail Department).

Repairs of accoutrements (Police)...

Petty construction and repairs..............

Hire/Repairs of Boats ...........

Purchase of raw materials for mental hos-pital

Passage and diet money of insane persons to & from mental hospital.

Purchase of clothing for hospitals.

Remittance of treasure within the district.

Cost of transmission of records.

Cost of stores for and repairs to steamers and petrol boats (Police).

Conservancy, washing and purifying (Jails)

Charges for water-supply (Jails)...

Garden and Agricultural expenses (Jails)...

Disciplinary Charges (Jails)...

Miscellaneous dietary charges (Jails)..

Dietary expenses [Hospital charge] [Jails] ...

Books, newspapers, periodicals and publi-cations...

Repairs to bicycles, typewriters...

Charges for refills of fire extinguisher.......

Process fee (irrecoverable) advanced in criminal cases.....

Conveyance of dak to camp...

Pay of menials...

Cost of cadastral maps

Rewards to process serving peons...

Lighting charges ....

Miscellaneous office expenses (specify)...

Description of charges.

Amount.

Rs. p.

Sl. no. of

sub-vouchers

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Bihar Treasury Code-2011

BTC FORM - 24

[See Rule 187]

Contract Contingencies Bill

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

OFFICE OF.............................................. MONTH OF ............................ Year..........

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

160

Bihar Treasury Code-2011

BTC FORM - 24 (Contd...)

Certificates:

(1)

I certify that the expenditure charge in this bill could not, with due regard to the interest of the

public service be avoided. I have satisfied myself that the charges entered in this bill have been

really paid. I have obtained vouchers as far as possible for all sums and they have been so

defaced that they cannot be used again.

(2)

I certify that the expenditure on rewards to process servers during the current year including the

amount drawn in this bill does not exceed Rs........., the average amount of fines levied in this

district during the last three years.

(3)

Certified that all the articles detailed in the vouchers attached to the bill and in those retained in

my office have been duly received in good order and accounted for in the Stock Register. I also

certify that the quanti-ties are correct, the quality is good, and according to specifications, the

rates paid are not in excess of the accepted and market rates, and that suitable notes of

payment have been recorded against the indents and invoices concerned to prevent double

payments .

(4)

Certified that all inferior servants whose pay has been charged in this bill were actually entertained

in Government service during the period concerned and their numbers and rates of

pay have been sanctioned by competent authorities.

(5)

Certified that all bills for electricity charges paid to the end of the previous months have been finally

checked and accepted.

MEMO OF ALLOTMENT AND EXPENDITURE

Total allotment as shown in last Bill no....................

Additional Grant (vide no............. dated........ 20.......)

Deduction from Grant (vide no............, dated.......... 20....)

Net Grant for the year as it stands at the time of this bill

Expenditure, including this bill.............................................

Balance available

Rs.

Received Payments

Signature and Designation of Drawing Officer

Pay to.................................................................whose specimen signature is attested below.

Signature of Messenger Signature of Drawing Officer.

Pay Rupees (in words and figures)

...............................

Examined.

Date.............20..... Accountant

Treasury Officer

FOR USE IN THE OFFICE OF TH E ACCOUNTANT-GENERAL

Admitted Rs..........................,OR, Objected to Rs……..…………...

For reasons:...........................................................................................................................

Auditor

Accounts Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(Contd.......)

161

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

Bihar Treasury Code-2011

BTC FORM - 25

[See Rule 190]

Fully Vouched Contingent Bill

FULLY VOUCHED CONTINGENT BILL No ........................................

OFFICE OF ............................................... MONTH OF ............................ 20......

Number of

Sub-voucher

Description of charge and the number

and date of authority for all charges

requiring special sanction.

Amount.

Rs. P.

Rs. (in words)............................................................ TOTAL

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(1)

I certify that the expenditure charged in this bill could not, with due regard to the interest of the public

service, be avoided. I certify that, to the best of my knowledge and belief, the payments entered in

this bill have been duly made to the parties entitled to receive them. Vouchers for all sums above

Rs.1000 in amount are attached to this bill. I have, as far as possible, obtained vouchers for other

sums, and am responsible that they have been so defaced or mutilated that they cannot be used

again.

(2)

Certified that all the articles detailed in the vouchers attached to the bill and in those retained in my

office have been duly received in good order and accounted for in the stock register. I also certify

that the quantities are correct, the quality is good and according to specifications and the rates paid

are not in excess of the accepted/market rates, and that suitable notes of payment have been

recorded against the indents and invoices concerned to prevent double payments.

(3)

Certified that all inferior servants whose pay has been charged in this bill were actually

entertained in Government service during the period concerned and their numbers and rates of pay

have bees sanctioned by competent authorities.

(4)

Certified that the expenditure on conveyance hire charged in this bill was actually incurred, was

unavoidable and is within the scheduled scale of charges for the conveyance used, and that the

Government servant concerned is not entitled to draw travelling allowance under the ordinary

rules for the journey.

Certifficates

Bihar Treasury Code-2011

BTC FPRM-25(Contd...)

162

Appropriation for the current year:

Expenditure including this bill:

Balance available:

Signature and Designa-tion of Drawing

Officer

Pay to .............................

whose specimen signature is hereby attested

below.

Signature of Messenger ————

Signature of Drawing Officer.

Pay Rupees (

)...................

Examined.

Accountant Treasury Officer

Dated the ...........20.......

Received Payment

FOR USE IN THE TREASURY

FOR USE IN THE OFFICE OF TH E ACCOUNTANT-GENERAL

Admitted in full.

Objected to Rs.

Auditor

Accounts Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

163

Bihar Treasury Code-2011

BTC FORM - 26

[See Rule 191 and 314]

Abstract Contingent Bill

(To be in Yellow Colour)

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

ABSTRACT BILL No........................................

OFFICE OF............................................... MONTH OF ............................ 20......

NOTE:

If this is headed with any other month than that in which it is presented for payment,

or the certificate on page no. 2 regarding submission of detailed bills is not

signed, the Treasury Officer must return it for correction or for the requisite

certificate.

Detailed head of charge (with description where necessary) and

quotation of authority for charges requiring special sanction.

Amount.

*Rs.

Rs. P.

TOTAL (in words) Rs.......................................................

“Deduct —

Amount disallowed by the Controlling Officer in Bill no. ...................

Dated .................. for Rs...............................”

Net Amount Payable

*This column should, when charges are described, exhibit the component parts of each detailed

head. The total of each detailed head will be entered in the next column.

(Contd....)

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

164

Bihar Treasury Code-2011

BTC FORM- 26 (Contd....)

Certificate:

I certify that the detailed bills for all contingent charges drawn by me prior to the first of sixth

month before this month have been forwarded to the Accountant-General through the Treasury

Officer in support of debit appearing in Treasury Accounts.

Received Payments

Signature and Designation of Drawing Officer.

Pay to.....................................................................................................................

whose specimen signature is hereby attested below.

Signature of Messenger

Signature of Drawing Officer.

Dated............................. 20...........

Pay Rupees (in words and figures)

..............................................................................................

Examined.

Accountant.

Treasury Officer

Date.............20.....

FOR USE IN ACCOUNTANT GENERAL’S OFFICE.

Objected till receipt of Detailed Contingent Bill OR Objected to Rs………………..….......

on the following grounds:—

......................................................................................................................................................................................................................................................

.............................................................................................................................................................................

Auditor

Accounts Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

(Contd...)

165

Bihar Treasury Code-2011

BTC FORM - 27A

(Not Payable at the Treasury)

[See Rule 193 and 314]

Detailed Contingent Bill

(To be in Pink Colour)

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Detailed Bill No. ........................................

OFFICE OF.............................................. MONTH OF ............................ 20...........

Number of Sub-

voucher.

Description of charge and date of authority

(where special sanction is necessary).

Amount

Rs.

Total (in words)

Drawn on Abstract Bill No...............dated ............Rs..............

Rs. p.

-Ditto-

Appropriation of ........20…….

-Ditto-

Expenditure including this bill

Add— Amount of disallowance from Bill no.................dated.............as

refunded by deduction from Contingent Bill no………dated .......... and

re-allowed as per ....................

Total of Contingent Bill…....Rs.

Balance available………….Rs

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

166

BTC FORM 27 (Contd....)

Certificates:

(1)

I certify that the expenditure charged in this bill could not with due regard to the

interest of the public service, be avoided. I certify that, to the best of my knowledge

and belief, the payments entered in this bill have been duly made to the parties

entitled to receive them. I have, as far as possible, obtained vouchers for other sums and

am responsible that they have been so defaced or mutilated that they cannot be

used again.

(2)

Certified that the purchases billed for have been received in good order, that their

quantities are correct, their quality good and according to specifications, that the

rates paid are not in excess of the accepted/market rates and that suitable notes of

payment have been recorded against the indents and invoices concerned to prevent

double payments. It is also certified that all articles detailed in vouchers attached to

this bill and in those retained in my office, have been accounted for in the Stock

(3)

Certified that all inferior servants whose pay has been charged in this bill were actually

entertained in government services during the period concerned and their numbers and

rates of pay have been sanctioned by competent authorities.

(4)

Certified that all bills for electricity charges paid to the end of the previous months

have been finally checked and accepted.

(6)

“Certified that—

(a) the expenditure on conveyance hire charged in this bill was actually incurred,

was unavoidable and is within the scheduled scale of charges for the conveyance

used, and

(b) the Government servants concerned is not entitled to draw travelling allowance

under the ordinary rules for the journey and he is not granted any compensatory

leave and does not and will not otherwise receive any special remuneration for

the performance of the duty which necessitated the journey.”

Signature of Disbursing Officer

Disallowed sub-voucher no.

Passed for Rs.

-Ditto-

I certify that in support of every charge made in this bill a receipt or other voucher has

been given. The receipts and vouchers for items in excess of Rs. 1000 are atta-ched to

this bill and I am responsible that the receipts and vouchers for all other items are in

proper form and order, and that they have been so cancelled that they cannot be used

again to support claims aga-inst the Government.

Date………….

Signature of Countersigning Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

167

Name of DDO

Name of treasury

AC Bill No. and Date

Amount

Bill Code

TV No. and Date

No.

Date

Amount

Name of deptt. from whom amount

have been obtained

No.

Date

Amount

Name of division

Month

Amount

Head

Bank draft/

challan

Date

Amount

Month

Amount

Head

Month

Amount

Head

Voucher No. & date

Bank Draft/

Challan No. No.

and Date by which

amount had been

Details of Bank

Draft/Challan/

Cheque

Name of division to

whom amount had been

transferred and other

details

Details of

received

amount

Month in which

receipt had been

shown and sent to

Accountant General

Details of month in which

expenditure had been shown

and sent to Accountant

General

Details of accounting by works division

Details of amount transferred by Works

Department

DETAILS OF AC Bill drawn by department

12 13

Bihar Treasury Code-2011

BTC FORM –27B

[See rule - 194]

Form for Transfer of Money to Works Department

Signature of DDO

Signature of Executive Engineer

(for column 1-9)

(for column 10-17)

(for column 18-27)

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

169

Bihar Treasury Code-2011

BTC FORM - 29

[See Rule 222]

Single Pension Bill

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

*NOT EXCEEDING RUPEES PER ANNUM.

..............................Family*

Pension Payment Order no. -------------———————————————————————

Memo———————————-It is requested that this form may be used for submission of next bill.

District.......................................... Voucher no. of list of payments for—————————

Received the amount of pension due to me for the month of--------- .......... 20...

Rs.............. P.....

Less—Income-tax........ ———————————

Net Rs…... ———————————-

(In words..........................................................................................................

)

Pensioner’s residence

..........................................

...........................................

..........................................

Pensioner.

Pensioner Identified by me.

Station:.........................

Signature ...............................

Date .............................

Designation or Address .........................................................

...................................................................................................

I declare that I have not received any remuneration for serving in

any capacity either in Government establishment or an

establishment paid by a Provincial Government or from a Local

Fund during the period for which the amount of pension claimed

in the bill is due.

..............................................Received payment.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

170

BTC FORM –29 (Contd....)

Certificate to be given in case of non-attendance in person (except in cases in which such

certificates are not required under any rule or order).

Certified that I have seen the pensioner ...................................................and that he is alive

on this date and that the bill has been signed by him.

Date………

Name........................................

Designation..............................

Endorsement to be signed by the pensioner.

In the case of pensions drawn

at Treasury or any other office **Please pay to................................................

of disbursement. Pensioner,

Pay(

) Rupees............................ .............................

Treasury

Officer incharge of ———————————

—

Disbursing Office.

Incorporated in account.

Received payment.

Accountant.

Signature of Messenger or Agent—

Identified by me.............

Date ....................

Signature... ................

Designation or address........................

For use in Accountant General’s Office.

Admitted Rs...........................

Objected to Rs……................

Auditor

Accounts Officer

*To be filled in only in the case of Political Pensions.

**Here state name of the presenter. He should be identified by someone known to the

Disbursing Officer.

NOTE: When exemption of income-tax is claimed in respect of any premium paid to Insurance

Company, the receipt of the company for the amount paid should be attached the bill.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

171

Bihar Treasury Code-2011

BTC FORM - 30

[See Rule 223]

Combined Pension Bill

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

Bill for Pensions chargeable to..........................................…………………. paid at the

……………..……………….............................Treasury from……....... to.....……. 20….

Signature of

pensioner on

non-employment

certificate.

We declare that we

have not received any

remuneration for

serving in any

capacity, either in a

Government

establishment or on

establishment paid

by a Provincial

Government or by a

Local Fund during

the period for which

the amount of

pension claimed in

this bill is due

Signature of payee

with stamp if

payment excee-ds

Rs. 5000.

We do hereby

acknowledge to

have received the

amount set against

our respec-tive

names as pensions

due for the periods

noted under the

order quoted in our

res-pective Pension

Payment Orders.

Payment

Date

Sl.No.

No. of Pension Payment Order

Name of Pensioner

Monthly amount

Period of claim

Amount paid

Rs.

Note 1: The non-employment certificate should be printed in the Indian language commonly

used in the place.

Note 2: In the case of pensioners who furnish particulars of re-employment in the certificate, the

Disbursing Officer should ascertain and report whether the rules regarding such re-employment

have been duly observed.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

172

Bihar Treasury Code-2011

BTC FORM - 31

[See Rule 225]

Half-yearly declaration for Female Pensioners

(This certificate is to be attached to the pension bills for December and June.)

Pension Payment Order No............................

I hereby declare that I am not married, and that I have not been married during the past

half year.

Dated...

...

... Signature... ...

Widow

—————— of the Late .....................................................................

Daughter

To be signed by two responsible

We certify to the best of our knowledge

officers or well-known persons.

and belief that the above declaration

is correct.

Signature………………….......

Date...

...

...........

Designation............................

Signature................................

Date...

...

..........

Designation.............................

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

173

Bihar Treasury Code-2011

BTC FORM - 32

[See Rule 248]

Muster Roll

Cash Book Voucher no. ......................................... dated the ................20.........

Part I — Nominal Roll

Name of Work—

Daily Total

Initial of person

marking the daily

attendances

Initial of Inspecting

officer

Passed for Rs (..............) Rupees…………………………..................

Signature

Dated the ………….20......... Rank- Sub-divisional Officer

Grand total of this muster roll…………………………………………………………….

Deduct - Payment not made, as per details transferred to register of arrears-Part II

Balance Amount Paid ..............................................................................................

Add- Arrears of previous muster roll now paid off, as per details of register of

arrears — Part II.

Total Amount Paid (in words) Rupees..………………………...............

Sub-division

Sub-head of the

work to which

chargeable.

Dated initials and

remarks of paying

officer made at

the time of

payment together

with the payee’s

acknowledgement

when the paying

officer is below

the rank of a Sub

divisional Officer.

Rate Amount

Rs. P. Rs. P.

Date ............... 20........

No.

Description

Name

Father’s

name

(Contd...)

1 2

6 7

8 9 10 Total

Rs.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

174

BTC FORM- 32 (Contd......)

Part II - Register of Arrears of Wages Due

(The adoption of this method of recording arrears is left optional to the Executive Engineer)

Month and period

to which the

arrears relate.

Serial

number

as per

nominal

muster

roll.

No.

Father’s

Name

Amount

Due (A)

Amount

Paid (B)

Dated initials

and remarks of

paying officer

Arrears of previous muster roll brought forward

Total Brought Over (A) ...............

Deduct..............Amount Paid from Part I (B)........

Arrears of Previous Muster Roll Carried Over—

—

Add.......Arrears as per this Muster Roll (Part I).....

Total.....Arrears Carried Over to next Muster Roll ......

Part III* Details of the measurement of work done by labour employed as per this nominal

Muster Roll in cases in which the work is susceptible to measurement.

Description of Work (Each distinct item of

work, grouped by sanctioned sub-heads

were necessary)

Quantity

Deduct as shown on

the last Muster Roll

**Balance

Measurements taken on

Measurement Book No.

Page

Dated the ..........20......

Signature

Rank—

*If work is not susceptible of measurement remarks to this effect should be recorded.

**If desired, rates may be struck where possible and shown in red ink just below the

quantities in this column.

Rs.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

175

This space is reserved for remarks, if any, by the

Divisional Officer.

Checked and

corrected

Divisional Divisional

Accountant Officer

Bihar Treasury Code-2011

BTC FORM- 33

[See Rule 250]

Pay bill of work-charged establishment

1. Certified that all persons for whom wages have been drawn in this bill

were on duty for the periods shown against their names, each man being

employed on the work and duties for which the appointment was sanctioned.

2. Certified also that the wages of every person actually employed during

the month have been claimed in this bill.

Pay (Rs. ............) Rupees ........................................................................

Sub-Divisional Officer

Item

Total

TOTAL....................................................................

Details of unpaid wages.

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Division...................................................

Sub-division................................................

Pay bill for work charged establishment for the month of....................... 20....... Voucher No...........................

Item no.

Name of

incumbent

Designation

Period

Rate of pay

Amount due

Amount paid

Executive

Engineer’s

authority

Name of work

on which

employed

Schedule

docket no

Dated

acknowledgment

of payee

Dated initials

of officer

making

payment

Date

No.

Rs.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

176

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

[To be used that when a single payment is made for a job or contract i.e. on its completion only,

to a single contractor]

NAME OF WORK—-

Bihar Treasury Code-2011

BTC FORM - 34

[See Rule 260]

First and Final Bill

(For Contractors and Suppliers)

Name of contractor or supplier

and reference to agreement.

Items of works or supplies

(grouped under “sub-heads”

and sub-works” of estimate).

Reference to the recorded

measurements and dates.

Written order to

commence work

Actual completion of

work.

Quantity

Rate

Unit

Amount

Payee’s dated

signature in token of

(1) acceptance of

bills and

(2) acknowledgment

of payment.

Rs.

Total

Dates of

Signature...................

*Signature ..................

Rank .......................... Officer preparing

Rank .....................

Officer

the bill

authorizing payment

For officer authorizing payment

Pay. Rs.(..................................................... )

Dated .............. 20.....

Note:- In the case of payments to suppliers a red ink entry should be made across the page, above the

entries relating thereto, in one of the following forms, applicable to the case :—

(1) “Stock”, (2) “Purchases—For Stock”, (3) “Purchases for direct issue to work,

(4) “Purchase for the work, issued to Contractor”,

In the case of works sub-amount relating to all items of work falling under the same “sub-head * should

be totaled in red ink.

Payment should be attested by some known person when the payee’s ack-nowledgment is given by a mark,

seal or thumb impression. *This signature is necessary only when, the officer authorizing payment is not the

officer who prepares the bill.

}

177

BIHAR GAZETTE (EXTRA) , 1ST OCTOBER 2011

Bihar Treasury Code – 2011

BTC FORM - 35

[See Rule 260]

Running Account Bill A

(For Contractors: This form provides for advance payment as well as payments for measured

work)

Cash Book Voucher no.—

Name of Contractor—

Name of work—

Serial no. of the Bill-

No. and date of his previous bill for this work—

Reference to Agreement .............................of…..20.....

Date of written order to commence work—

Date of actual completion of work—

I —Account of work executed.

Advance Payments for

work not yet Measured

Items of work (grouped

under "sub-heads" and "sub-

works" of estimates).

Unit

Rate

Quantity executed up to date

as per measurement book.

Payment on the

basis of actual

measurements.

Remarks (with reasons for

delay in adjusting payments

shown in column 1)

Total as per

previous bill.

Since* previous

bill.

Total up to date.

Up to date.

Since** pre-

vious bill.

Rs.

*Where there is an entry in column 9 on the basis of actual measurement, the whole of the amount previously paid

without detailed measurement should be adjusted by minus entry in column 2 equivalent to the amount shown in

column 1, so that " Total up to date" in column 3 may become 'Nil'.

**When there are two or more entries in column 9 relating to each sub-head of estimate they should, in the case of

work the accounts of which are kept by sub-head, be totaled and total recorded in column 10 for posting in the works

abstract.

Major Head …………….......….......

Sub major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

¹⁷⁸

BIHAR GAZETTE (EXTRA) , 1ST OCTOBER 2011

BTC FORM - 35 (contd.)

Advance Payments for

work not yet

measured.

Items of work (grouped

under "sub-heads" and

"sub-works" of estimates).

Unit

Rate

Quantity executed up to

date as per measurement

book.

Payment on the basis

of actual

measurements.

Remarks (with reasons for

delay in adjusting

payments shown in

column 1).

Total as per

previous bill

Since previous bill.

Total up to Date.

Up to date.

Since previous

bill.

Rs.

(D)

(B)

Total value of work done to date (A)........

Figure (D) in words-

Rupees

Deduct value of work shown on previous

bill...............................................................

Net value of work since previous bill (F)….

Figure (F) in words- Rupees

II - Certificate and Signatures

The measurements on which are based the entries in columns 4 to 9 of Account I were made by

......................... and are recorded at page ............ of Measurement Book no.......

*Certified that in addition to and quite apart from the quantities of work actually executed as

shown in column 7 of Account 1, some work has actually been done in connection with several

items, and the value of such works is, in no case, less than the advance payments as per column

3 of Account I, made or proposed to be made for the convenience of the contractor in anticipation

of and subject to the results of detailed measurement, which will be made as soon as possible.

Dated Signature of Officer preparing the bill

Dated signature of

Rank ...........................................................................

Contractor

**Dated Signature of Officer authorising payment

Rank ............................................................................

--------------------------------------------------------------------------------------------------------------------------------------------

* This certificate must be signed by the Sub-divisional or Divisional Officer.

**This signature is necessary only when the officer who prepares the bill is not the officer who authorises the payment.

179

BIHAR GAZETTE (EXTRA) , 1ST OCTOBER 2011

BTC FORM - 35 (contd.)

III - Memorandum of Payment

Total value of work actually measured as per Account 1, Col 8, Entry (A)

Total "Up to date" Advance payments for work not yet measured, as per

Account 1, Col 3, Entry (B)

Total (Items 1+2)……………………………………………………………….

Rs.

Figures for

Work

Abstract

4. Deduct - amount withheld ---

a. From previous bill as per last Running Account Bill.

b. From this bill……………………………..…………….

Rs.

5. Balance for "up to date" payments … (Items 3-4)………………....(K)*

6. Total amount of payments already made as per Entry (K) of the last

Running

Account

Bill

No………forwarded

with

accounts

for……20…..

7. Payments now to be made, as detailed below :-

By recovery of amounts creditable to

this work ....... Rs. p.

(a) (a)

Rs.

Total 4 (b) + 7 (a) ....................................................... (G)

By recovery of amounts creditable to

other works or heads of accounts

(b) (b)

Value of stock supplied: Rs

(c ) By cheque**

Total 17 (b) + (c )............................. (H)

Pay Rs ……………………………

------------------------------------------ by cheque^± (Dated initials of Disbursing Officer)

Received Rs. § ( ) ----------------------------------------------------------------------------

----------------------------------------------------(Amount in words) as per the above memorandum on account of

work.

Dated ………. 20.....

(Full Signature of Contractor)

£ Witness-------------------------

Paid by me, vide cheque no.

dated

...............

Overseer

(Dated initials of person actually making the payment)

------------------------------------------------------------------------------------------------------------------------------

* This figure should be tested to see that it agrees with the totals of items 6 and 7. ** If the net amount to be paid is less than Rs.1000

and it cannot be included in a cheque, the payment should be made in cash, this entry being altered suitably and the alternation

attested by dated initials. ± Here specify the net amount payable, vide item 7(c). § The payee's acknowledgment should

be for the gross amount paid as per item 7 (a+b+c).£ Payment should be attested by some known person when the

payee's acknowledgment is given by a mark, seal or thumb impression.

Stamp

¹⁸⁰

BIHAR GAZETTE (EXTRA) , 1ST OCTOBER 2011

Bihar Treasury Code – 2011

BTC FORM - 36

[See Rule 260]

Running Account Bill B

(For Contractors & Suppliers: This form provides for payments for work or supplies

actually measured)

Cash Book Voucher no ................................................

Dated...... ........20...

Name of Contractor or Supplier ....................................

*Name of Work............................................................

**Purpose of Supply...................................................

Serial no. of this Bill....................................................

No. and date of his last bill for this work-- no.............Dated.................20............

Reference to Agreement .............................of 20.....

Date of written order to commence work ..................

Date of actual completion of work..............................

I - Account of work done or supplies made

Unit

Quantity executed (or

supplied) up to date as

per measurement book.

Items of work or su-

pplies (grouped under

"sub-head" and "sub-

works" of estimate).

Rate

Amount.

Quantity executed since

last certificate.

Remarks.

#Up to date

#Since previous bill

(Total for each

subhead)

Total value of work done or supplies made to date (A)

Deduct --value of work or supplies shown on previous bill

Net value of work or supplies since previous bill (F)

Figure (F) in words—Rupees..............................................................................................................................................

Major Head …………….......….......

Sub major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

181

BIHAR GAZETTE (EXTRA) , 1ST OCTOBER 2011

BTC FORM - 36 (contd.)

II - Certificates and Signatures

The measurements were made by ...........................on ..................... 20........ and are recorded

at page .............. of Measurement Book no. ..................... & no advance payment has been made

previously without detailed measurements.

Dated signature of officer

(Rank) Sub-divisional Officer,

Preparing the bill

Subdivision,

Division.

Thumb impression or

¶ Dated signature of officer

------------------------

dated signature of

authorizing payment

(Rank)....................

Contractor

III - Memorandum of Payments.

1. Total value of work done as per Account I, Col. 5, entry (A)

Figures for

Works

Abstract

2. Deduct—Amount withheld

(a) From previous bills as per last Running

Account Bill

(b) From this Bill

3. Balance, i.e. "up-to-date” payments [Item 1—2] (K)±

4. Total amount of payments already made as per (K.)

entry

last

Running

Account

Bill

no......of....20...

forwarded with accounts for…..20….to……20...

5. Payments now to be made as detailed below :

By recovery of amounts creditable

to the work---

Value of stock supplied as detailed

(a) in the --- (a)

ledger in ........20.........

-Ditto- in ........20........

-Ditto- in ........20.......

Total: 2(b)+5(a) (G)

By recovery of amounts creditable

to the other works or heads of

accounts Rs. p.

(b) “Deposits” – Attachment as (b)

per orders of............. Munsif

no............ of ..............20......

(c ) By cheque ^§

Total: 5[(b)+(c)] (H)

¹⁸²

BIHAR GAZETTE (EXTRA) , 1ST OCTOBER 2011

B T C FORM 36 (contd.)

Pay Rs. ^Ø (....................... ) ……………………By Cheque

......................................................................(Dated initials of Disbursing Officer)

Received Rs.^ж (............. )……………………………….……….. as per above memorandum, on

account of this work. (Amount in words)

Left hand thumb impression of

Dated the .........20......

ψWitness ..................................... Full signature of Contractor

Paid by me, vide cheque no. .................... dated ,the .................20.......

Cashier

(Dated initials of person actually making the payment)

IV - Remarks

This space is reserved for any remarks which the Disbursing Officer or the Executive

Engineer may wish to record in respect of the execution of the work, check of measurement or

the state of contractor's account.

* The full name of work as given in the estimate should be entered here except in the case of bills to

"Stock" materials.

** The "purpose of supply "applicable to the case should be filled in and the rest scored out.

# If the outlay on the work is recorded by sub-heads, the total for each sub-heads should be shown in

column 5 and against the total there should be an entry in column 6. In no other case should any

entries be made in column 6.

¶ This signature is necessary only when the officer who prepares the bill is not the officer who authorizes the

payment.

± This figure should be tested to see that it agrees with total of items 4 and 5.

§ If the net amount to be paid is less than Rs.1000 and it can't be included in a cheque, the payment

should be made in cash, this entry being altered suitably and the alteration attested by dated initials.

Ø Here specify the net amount payable, vide item 5(c)

ж The payee's acknowledgment should be for the gross amount paid as per item 5 (i.e. a+b+c).

ψ Payments should be attested by some known person when the payee's acknowledgement is given by

a mark, seal or thumb impression.

ψ Not required in case of bill of supplies.

Stamp

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

183

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Bihar Treasury Code-2011

BTC FORM - 37

[See Rule 260]

Running Account Bill - Lump Sum Contracts

(To be used for “intermediate payments” to contractors on lump sum contracts)

Cash Book Voucher no...........................

Dated....................., 20........

Name of Contractor .................................................

Name of work....................................................................

Serial no. of the bill........................................................

No. and date of his last bill for this work- No................Dated,,,,,,,,,,,,,,,20......

Reference to agreement..................................of 20.....

Name of Division..............................................................

Amount of contract -........................................................

Date of written order to commence work.......................

Time-limit for completion..............................................

I - Account of Work

1. Approximate value of work done up to date excluding the measured up additions

and alterations. ..........

2. Value of measured up additions and alterations…........

Deduct—Amount to be withheld (.........) per cent as per paragraph

…………...........................................….. of agreement.....

4. Balance, i.e. “up to date” intermediate payments (items 1+2-3)…….K

Deduct—Intermediate payment already made as per entry [K] of the last Running

Account Bill........

Intermediate payment now to be made (Items 4-5) ………………………(D)

Amount of “Secured Advances” as per entry “E” of Account II……...

8. Total payments now to be made as detailed below *:

(a) By recovery of amount creditable to this work G

(b) By recovery of amounts creditable to other works

or heads of account. H

(contd.......)

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

Rank.................................(contd...)

184

Quantity outstanding

from previous bill.

Deduct quantity utilised

in work measured since

previous bill.

Quantity outstanding

(including **quantity

brought to site since

previous bill).

Full rate assessed by the

Divisional Officer

Description of materials

Unit

Reduced rate at which

advance is to be made

ØUp to date amount of

advance

Reference to Divisional

Officer’s written orders

authorising the advance

Reason for

non-clearance of advance

when outstanding more

than three months

Rs.

Total amount outstanding as per this account ……….... ...... ...

Deduct—Amount outstanding as per entry (C) of previous bill.

Net amount since previous bill (in words) (..............................)

............ C

...............

............ E

III - Certificates and Signatures.

1. I have satisfied myself by ^#...............................................................................that the value of

work done up to date excluding the measured up additions and alterations is not less than Rs. ..........

conformably with the contractor’s agree-ment and that with the exception of authorised additions and

alterations, the work has been done according to the prescribed specification.

2. The detailed measurements of authorised additions and alteration up to date are recorded at

page........... of Measurement Book no..............

3. Certified that (1) the plus quantities of materials shown in column 3 of Account II above have

actually been brought by the contractor to the site of the work and the contractor has not previously

received any advance on their security (2) that those materials are of an imperishable nature and are

all required for use on the work for which a lump sum payment for finished work has already been agreed

upon and (3) that a formal agreement signed and executed by the contractor in accordance with Rule 255

of the Bihar Treasury Code is recorded in the Divisional Office.

4. Certified that the payment made in this bill includes/does not include value of materials not

exceeding Rs. …...........… for which secured advances were allowed.

æDated signature of the officer

Signature of Contractor

preparing the bill

Rank .............................

øPay (Rs.......................................) Rupees only. Dated signature of the officer

authorizing payment

BTC FORM-37 (contd.)

II - Account of “secured” advances allowed on the security of materials brought to the site

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

185

BTC FORM-37 (contd.)

IV – Acquittance

§Received (Rs............................ ) Rupees..............only as intermediate payment in connection

with the contract referred to above.

Stamp

Full signature of contractor

£Witness ...................................

Cash

Paid by me by ——————— no. ..................dated ........20.....

Cheque

Dated initials of person

actually making the payment

The total figures against item 8 should be tested to see that it agrees with the total of items

6 and 7.

Entries relating to each description of materials should be posted in column 3.First enter

the difference between quantities in column 1 and 2. Then show below this entry the

quantities, if any brought to site against which a further advance has been authorised, this

entry being prefixed by the plus sign. Finally, strike the totals of two entries which represent

the total quantity outstanding.

Entries in Column 8 show the money values of the total quantities outstanding as per

column 3.

Here specify the method employed for estimating the value of work.

These certificates must be signed by the Divisional Officer if the amount is more than

Rs.5000 and in other cases by an officer of rank not below that of Sub-divisional Officer.

Here specify the net amount payable, vide item 8(c) of part I.

The payee’s acknowledgement should be for the gross amount paid as per item 8

(i.e.a+b+c) of Account I.

Payment should be attested by some known person when the payee’s

acknowledgement is given by a mark, seal or thumb impression.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

186

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Bihar Treasury Code-2011

BTC FORM - 38

[See Rule 260]

Final Bill- Lump Sump Contracts

(To be used for “final payments” to contractors on lump sum contracts)

Cash Book Voucher no...........................dated....................., 20........

Name of contractor ................................................

Name of work....................................................................

Serial no. of the bill........................................................

No. and date of his last bill for this work - No.............dated………,20......

Reference to agreement.................................................

Amount of contract -........................................................

Date of written order to commence work.......................

Date of Actual completion of work..................................

Time-limit for completion ................................................

I - Account of Work Executed

Sub-work, sub-head

or item of work

Rate

Unit

Up to date

Remarks.

Quantity.

Amount.

Additional work............

Deduct— Omission…......

Total value of work done

up to date F

Rs.

Lump sum

for each

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

187

1.Total value of work done up to date as per ‘F’ of Account I of this Bill

2. Deduct —

(i) Up to date intermediate payment already made

as per entry ‘K’ of Account I of last bill

no..................dated............20.......

(ii) Total Secured Advances out-standing as per entry ‘C’ of

Account II of last bill no............ dated ..............20......

3. Payments now to be made—

(a) By recovery of amounts creditable to this work

(b) By recovery of amounts creditable to other

works or heads of account

**Pay (Rs........................) Rupees ................................................................................only.

Dated signature and rank of Officer

authorising payment

BTC FORM 38(contd.)

II - Certificates and Signatures

1. I certify that the work has been completed in accordance with the prescribed

specification and after taking into account all the authorized additions and alterations the

value of work done up to date, conformably with the terms of the contractor’s agreement, is

Rs............…………

2. The detailed measurements of the authorized additions and alterations mentioned above

are recorded at page ............ of Measurement Book no......... and I am satisfied that they are

correct.

Dated signature of the

Signature of Contractor

certifying Engineer*

Rank ..........................

III - Memorandum of Payments

Figures for Work Abstract

Rs.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

188

BTC FORM - 38 (contd.)

IV – Acquittance

§Received (Rs..............) Rupees………………………..….............only, as above, in full settlement

of all demands on account of this contract. (Amount in words)

Stamp

Signature of contractor

£Witness ...................................

Cash

Paid by me by ——————— no. ..................dated ........20.....

Cheque

Dated initials of person

actually making the payment

V - Remarks

This space is reserved for any remarks which the Disbursing Officer or the Executive Engineer

may wish to record in respect of the execution of the work, check of measurement or the state of

contractor’s account.

This certificate must be signed by the Divisional Officer or any Officer empowered by the local

government to sign it.

Here specify the net amount payable, vide item 3(c), Account III.

The payee’s acknowledgment should be for the gross amount as per item 3 (i.e.a+b+c) of Account III.

Payment should be attested by some known person when the payee’s acknowledgement is

given by a mark, seal or thumb impression.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

189

(To be used for as a simple form of voucher for all mis-

cellaneous payments and advances for which none of

the special forms 49, 50,51,52,53 and 54 are suitable.)

(To be used for as a simple form of voucher for all mis-

cellaneous payments and advances for which none of

the special forms 49, 50, 51, 52, 53 and 54 are suitable.)

Name of work

Name of payee

Cash Book Voucher no. .....dated...... 20.......

(1) Pay by cash*...............................

(2) Pay by cheque*...........................

(3) Paid by me^ø ..............................

(4) RECEIVED from the Sub-divisional Officer

Sum of Rs.

.....................................................

materials noted on reverse

Subdivision of the

.........................................................................

Name of work^± or purpose for which payment is

made

vide-Pay Bill for ...........20........

Voucher no. ............... for ............ 20……….....

(Amount in vernacular)

Stamp

The 20….......

** Witness - Signature of payee

Name of work

Name of payee

Cash Book Voucher no. .....dated……20...

(1) Pay by cash*...............................

(2) Pay by cheque*...........................

(3) Paid by me^ø ..............................

(4) RECEIVED from the Sub-divisional Officer

Sum of Rs.

.....................................................

materials noted on reverse

Subdivision of the

.........................................................................

Name of work^± or purpose for which payment is

made

vide-Pay Bill for...........20.......

Voucher no. ............... for ............. 20……….....

(Amount in vernacular)

Stamp

The 20….......

** Witness - Signature of payee

* The officer authorising payment should initial and

date pay order (1) or (2) as may be applicable in the

case.

ø The person actually making the payment should

initial and date payment certificate (3).

± In the case of works, the accounts of which are

kept by sub-heads, the amount chargeable to each

sub-heads should be specified by the disbursing

officer.

** Payment should be attested by some known person

when the payee’s acknowledgement is given by a

mark, seal or thumb impression.

* The officer authorising payment should initial

and date pay order(1) or (2) as may be applicable

in the case.

ø The person actually making the payment should

initial and date payment certificate (3).

± In the case of works, the accounts of which are

kept by sub-heads, the amount chargeable to

each sub-heads should be specified by the

disbursing officer.

** Payment should be attested by some known

person when the payee’s acknowledgement is

given by a mark, seal or thumb impression.

HAND RECEIPT

Bihar Treasury Code-2011

BTC FORM-39

[See Rule 261]

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

190

Name of contractor and

reference to agreement

Items of work (grouped

under “sub-heads” and

“sub-works” of

estimate)

Mode of payment in

cash or cheque

( no. and date)

Dated signature of

witness

Payee’s

Acknowledgement with

date

Balance due to

Contractor

Paid by me

Dated

certificate of

disbursement

Net value of work

since previous bill

Deduct – value of

work shown on

previous bill

Reference to

recorded

measurements

and date

Quantity.

Rate.

Unit.

Amount.

Book no.

Page no.

Date

Cash Book

Voucher

No. and

date

Amount

This

Month §

Total

To end of previous

month

Payment Made

Work Done

up to date

8**

Rs.

Total of Column 12 (in words) Rs.....

Total intermediate transactions

Total for accounts affected by the months transactions

Add :- Total for the open accounts not affected by this

months transactions as per detailed on back.....................

Grand Total

Date......

Total Final Transaction carried over...

Brought Forward

*Intermediate

Transactions on open

accounts

*Final Translations

Bihar Treasury Code-2011

BTC FORM –40

[See Rule 262]

Account of Petty Contractors

ACCOUNT OF PETTY CONTRACTORS F0R THE MONTH OF ...........................20..................... OF THE DIVISION.............................................................

Name of Work ................................

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

191

Date ...................20..........

Sub divisional Officer

#Signature of officer preparing the account

* Final and intermediate transaction should be arranged in two groups each being totaled separately.

** Totals (A) and (C) of columns 8 and 11 should agree respectively with entries (B) and (C) of the last accounts.

** In the case of works, the accounts of which are kept by sub-heads the amounts relating to all items falling under the same “sub-heads” should be

totaled in red ink.

§ Payment should be attested by some known person’s payee acknowledgement given by a mark, seal or thumb impression. The person actually

making the payment should initial (and date) in this column against each payment.

# This signature is necessary only when the officer authorizing the payment is not the officer, who prepares the accounts.

Name of

contractor

Value of work done

up to date

Total of payments made up to

date

Reference to last transaction.

Remarks

Month

Voucher no.

Rs.

BTC FORM - 40 (contd.)

Pay Rs. .................................................................in cash

………... Signature

………... Rank

And Rs. ( ) D

………... Signature

By cheque

………... Rank

Date ...................20..........

Detail of all Open Accounts not affected by this month’s transactions

Officer authorising payment

Officer preparing the account

}

Total........

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

192

In whose name

credited

On what account

received

Amount

Realised

Date of payment

into Treasury

Amount in which

included and head

in which credited

Treasury Officer’s

signature in token

of verification of

Treasury credit.

Name of payee

Amount to be

refunded

Reason for

refund.

Rs. p.

(1)

Certified that this order of refund has been registered and noted against the original

receipt entry in the departmental account under my initials and previous order for

refund of the same sum has not been issued.

(2) Passed for payment under sanction given in..............................

(3) Sanctioned and passed for payment.

(2) or (3) to be struck out as required.

Authorised Officer

Note: In cases where refunds of fines are permitted to be made direct from treasuries other than

those at which they were credited, the entry in column 5 should include the name of the

Treasury in which the amount was credited and column 6 should be filled in by the Treasury

Officer of the Treasury where refund would be made.

Received Payment

Pay Rupees(...........................................................) only

Examined.

Claimant’s signature

Date...........................

Treasury Accountant

Treasury Officer

For use in Accountant - General’s Office

Admitted Rs……………….................................Objected Rs………………..............................

Auditor

Accounts Officer

Bihar Treasury Code-2011

BTC FORM –41

[See Rule 265]

Bill for Refund of Revenue

Major Head …………….......….......

DDO CODE ……………...........................

Sub Major Head …………….......…

TREASURY CODE……….............….......

Minor Head …………….......….......

BILL CODE……………….....................…

Sub Head …………….......…...........

Office of............................

Voucher no..........................of ............

List of payment for....................20...........

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

193

Bihar Treasury Code-2011

BTC FORM –42

[See Rule 270]

Grants-in-aid Bill

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

Grants-in-aid Bill No. ........................

Please Pay

Name of Organisation/Institution...................................................................................................

the sum of Rs. (......................................) being grants-in-aid for the period...............................

sanctioned by........................................in his letter no...................................... dated .....................

(copy enclosed).

Date………………….

Signature of DDO……………………

Designation…………...……..

Received Payment in full.

Certified that the conditions for the grants-in-aid have been fulfilled.

Signature of Grantee………………………

Designation…………………..…..

Date…………………..

For use in Treasury

Pay Rs................................................................................................................

Examined.

Date……………. Treasury Accountant

Treasury Officer

For use in Accountant - General’s Office

Admitted Rs……………….................................

Objected to Rs………………..............................

Reason of objection……………........................

Auditor

Accounts Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

194

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

Serial No

Date and

period of

award

Kind of

scholarships or

stipends

Name of

scholarship

or stipend

holder

Monthly

value of

scholarship

or stipend.

No of days

for which

drawn

Amount

drawn

Remarks

Deduct—Balance undisbursed from last month.........................................................................

Balance due for disbursement.....................................(in words)................................................

I certify that the student/students for whom claim/claims is /are made have been borne and

is /are expected to be borne on the rolls during the period to which the claim relates and that

necessary recovery of over-drawal of amount due to the absence of student/students during the

preceding quarter has been made in this bill where necessary. Further certified the scholarship

drawn in previous months have been disbursed.

Countersigned for Rs………………......................

Received Payment

Signature…………………..........

Designation………………..........

Date………………….................. Principal/Headmaster/Headmistress,

College/School

Bihar Treasury Code-2011

BTC FORM –43

[See Rule 272]

Bill for Scholarships and Stipends

Bill for Scholarships and Stipends at……….……….............................College/School

…………….................................................during the month of …………………………20…

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

196

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

Bihar Treasury Code-2011

BTC FORM –44

[See Rule 277]

Bill for ad-interim Payments

(u/s 33 of the Bihar Land Reforms Act, 1950)

Bill NO...................................Dated .................... 20....... District.........................

Bill for ad-interim payments for the period (date) ………………20..... to (date) ……….20......

Item number

Date of order with

the name and

designation of

officer passing

the order

Ad-interim case

number with

year.

Name of

proprietor or

tenure-holder

Account of ad-

interim payment

in figures (vide

details given on

the reverse)

Remarks

Reference to item number in

the......

District wise

list of the half

year ending.

Advice list

bearing

number and

date.

4(a)

4(b)

Rs.

(Total in words....................................................................................................................)

Received content

Please pay to………………………………… Signature/thumb impression of the payee with date

(whose specimen signature is given below)

Receipt

Stamp

Countersigned for Rs. ..................................

Signature of the payee (in words)

Please pay to …………………………………………………

whose signature or thumb-impression as given above has been obtained in my presence.

Dated Signature of the Messenger

Collector

Dated....................District.................

[The words in “(

)” are not necessary when bill is endorsed to Bank.]

Checked with advice list and noted in the B.T.C. Form No. 44

Pay Rs.........................................................................(in figures as well as in words).

Date.............20... Station..............

Treasury Officer.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

197

Date of vesting

or notification

Amount of

approximate

Compensation

Rate

percent

Half-year for which due (the

exact period should be

stated when it is not a

complete half-year)

Amount

Rs.

Note: The Treasury officer should check arithmetically the correctness of the amount shown

in column 6 with reference in the details given above.

Rs.

Appropriation for the current year …………………..............................

Expenditure including this bill.................................................................

..................................

Balance of appropriation available.........................................................

....................................

Certificates—

(1)

Certified that the amount claimed in the bill has been verified with the relevant records

and found correct.

(2)

Certified that the bill is made over to the actual payee whose signature or thumb

impression has been obtained in my presence and attested by me.

Collector

For use in Accountant-General’s Office

Admitted ....................................................................................

Objected ...................................................................................

Auditor

Accounts Officer

BTC FORM–44 (Contd....)

Details of amounts shown in column 6 above.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

198

Ad-Interim payment

case number with

year.

Name of proprietor

or tenure-holder

Amount of ad-interim

payment

Half-year ending to which

the payment relates or the

actual period where the

claim is not for a complete

half-year.

Number and

date of the bill.

Remarks

Treasury

Voucher num-

ber and of

payment.

Rs.

Bihar Treasury Code-2011

BTC FORM –45

[See Rule 277]

Register of half-yearly ad-interim payment orders

Register of half-yearly ad-interim payment orders on .........................................................................Treasury, District……….....................

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

199

Bihar Treasury Code-2011

BTC FORM –46

[See Rule 286]

INTER-DEPARTMENTAL TRANSFERS

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Invoice No.

and Date (or

Challan No. by

transfer credit)

Department

From which

Transferred /

Supplied

Serial no.

Department &

Officer To Whom

Transferred/

Supplied

Description of

Work/Article/

service ren-

dered

Aggregate

recoverable

cost

Total

amount

Remarks

Rs.

“Certified that invoices relating to all items included in this statement for which acceptances have

not been received, have been duly sent to the departments or officers to whom supplies have

been made or services rendered, and that the amounts included in this statement for adjustment

in respect thereof tally item by item with the amounts shown in the invoices in question.”

NOTE: Whenever funds are to be transferred to a works department for execution of projectas as

deposit work, challan number for transfer credit must be entered in column 2 in place of

the invoice number.

Signature-

Date................. 20........

Designation-

For use in Treasury

Pay Rs.....................................................................by transfer credit / bank draft / cheque

to…………………………………………………………………………………………………………….

Date……………. Treasury Accountant

Treasury Officer

Forwarded to Accountant-General, Bihar for necessary adjustment. Adjustment relating to those

items for which accepted invoices are not sent should be provisionally made against the

departments concerned, subject to readjustments being made later, if necessary.

Bill for Inter-Departmental Transfers/Supplies made to.................................Department for/

during the month of................20.....

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

200

Month and

date of

payment

Particulars of

cheques

cashed

Amount of

cheque

*Initials of

Treasury

Officer

Month and

date of

payment

Particulars of

cheques

cashed

Amount of

cheque

*Initials of

Treasury

Officer

Book

Rs.

Bihar Treasury Code-2011

BTC FORM –47

[See Rule 293]

Pass Book or List of Cheques Paid

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Pass Book or List of Cheques encashed against the account of Officer-in-charge

..............................................................................................................................Department.

*Each entry should be initialed after comparison with the register of cheques paid.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

201

Bihar Treasury Code-2011

BTC FORM –48

[See Rule 304]

BILL OF EXPENDITURE FROM GOVERNOR’S CONTRACT ALLOWANCE

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

EXPENDITURE FROM GOVERNOR’S CONTRACT ALLOWANCE

RECEIVED from the Treasury at…………………………………..

Rs............................ (In words.................................................................................... )

out of Governor’s Contract Allowance.

Rs.

Allotment for 20..........

Undrawn balance of allotment for the

previous year:

.......................

TOTAL ......................

Rs.

(a) Amount drawn in cash

from the Treasury including this Bill.

(a) Amount on account of debits raised

through the Accountant-General.

...............................

......................

Balance available………………….

......................

Dated .......................20..........

Secretary to the

Governor of Bihar

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

202

Note: The total expenditure up to and including this month is Rs.........................................

Balance in hand at the end of the previous

month........

Contract Grant drawn during this month….

TOTAL

Expenditure during this month.........

Balance in hand on ..................

Contract grant for 20.................

Undrawn balance of allotment for the

previous year .............................

Amount drawn up to and including this

month...........................................

Balance available.........................

Rs.

Memo No. .........................., dated....... 20......

To the Accountant-General, Bihar

Secretary to the

Governor of Bihar

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Bihar Treasury Code-2011

BTC FORM –49

[See Rule 304]

STATEMENT OF EXPENDITURE FROM GOVERNOR’S CONTRACT ALLOWANCE

Statement showing the details of expenditure from the Contract Grant of the Governor

of Bihar for the month of.....................20....

Month

Wages and

allowances of

household

servants

including cook,

steward, house

keeper, etc.

Temporary house

hold servants,

hurkaras,

hot-water bearers,

lascars and

occasional

servants engaged

for State

entertainment.

Liveries for

household

servants,

including

Military

Secretary’s

menials.

*Motor vehicle

maintenance.

Household sundries

Miscellaneous petty

expenditure.

Total

Remarks

Rs.

p. Rs.

p. Rs. p. Rs. p.

Total.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

203

Sl. No.

Name and

designation

Particulars of

advance

Advance sanctioned

Remarks

Letter/Authority

No. & Date

Amount

Certified that:-

1. The above Govt. Servant has been sanctioned the amount specified against

by……………………………………….......................(copy attached).

2. No previous advance of the same type is outstanding against the above govt. servant.

3. Necessary surety bond has been obtained from the government servant.

.....................................................................................................................................................

Received Payments.

Pay rupees ……….....................................

Signature and Designation of

Examined.

Drawing Officer

Accountant.

Treasury Officer

Dated………20......

Bihar Treasury Code-2011

BTC FORM -50

[See Rule 307]

Bill for Loans and Advances

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

Motor Vehicle/ House Building/ Marriage/ Computer Advance

for

Bill

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

204

Number of item

Description

Amount

Remarks

Rs.

Total (in words)……………

Received Payments

Signature and Designation of Drawing Officer

For use in Treasury

Pay Rs................................................................................................................

Examined.

Dated ...............20...........

Accountant Treasury Officer

For use in Accountant - General’s Office

Admitted Rs………………...............................

Objected to Rs………………...........................

Reason of objection……………......................

Auditor

Accounts Officer

INSTRUCTIONS

This form should be used for final withdrawals from General Provident Fund and for charges

for which no other form has been prescribed.

NOTE: Advances for traveling allowance and contingent charges should be drawn in travelling

allowance and contingent bills respectively and refundable advance from General Provident

Fund should be drawn on the respective pay bill form.

Miscellaneous Bill no…….......……. Office of........................................

Bihar Treasury Code-2011

BTC FORM–51

[See Rule 307]

Miscellaneous Bill

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

205

Full name and designation of

the officer in block letters

Amount of advance drawn

No. and date of the T.V.

including the name of

treasury with the head of

account in which the

advance has been drawn.

Serial number of the present

instalment / total number of

instalments.

Amount of present instal-

ment that is being recovered

Balance of amounts to be

paid

Remarks -

(a) Service to which the

Officer belongs

(b) Head of account

NOTE :- In column 4 state the number of instalment and also the total number of instalments. For example, if

any advance is recoverable in 60 instalments out of which 15th instalments is being recovered, the entry

should be 15/60. Column 5 should show the amount recovered in the present month.

BTC FORM–52

[See Rule 320]

Schedule of Recoveries

Schedule of recoveries of ………………… advance during the month of ...................20.......

Bihar Treasury Code-2011

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

206

Head of Account

Original number Date of Deposit

Received this.............day of............... 20..........the

sum of Rupees………........................…being the

amount Payable ……………........... on account

of the deposit described above.

[Stamp to be affixed

where necessary]

Claimant’s

Signature

Passed for payment to —

Rs. .................... (Rupees……..........................)

Judge, Magistrate of or other Officer.

Date...............

Voucher No.……………...of List of Payments

Name of Depositor

Amount originally

deposited Rs……………

In this space a translation of the receipt form into

current Indian language should be given.

Examined and entered.

Date..........................

Accountant

Treasury at

Pay (Rs. ) Rupees.......................

Treasury Officer.

Date................

For use in Accountant-General’s office.

Admitted

........................

Reasons.......................................

Objected.

Auditor

Accounts Officer

Bihar Treasury Code-2011

BTC FORM–53

[See Rule 328]

Deposit Repayment Order and Voucher

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

Treasury ……………………................ Month of............................ 20.......

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

207

Class of

Deposits

Particulars of

original deposit

Balance credited

to the State

Government

Date of

Lapsed

Statement

Amount

claimed

Remarks

Year

No.

Rs.

Signature

Date ........................ 20.... Judge, Magistrate or other Officer

Accountant General’s Office No. ................................. dated ................................

Sanctioned.

Accountant General

Received payment

Receipt stamp

....................................................................Claimant

Pay Rupees (...............) ..................................................................... only.

The ............................ 20 ........

Examined.

Accountant

Treasury Officer

Note -The signature of the claimant should be obtained on this form and the form should be returned

as voucher in support of the debit.

Bihar Treasury Code-2011

BTC FORM –54

[See Rule 333]

Refund of Lapsed Deposit Application and Voucher

THE ACCOUNTANT GENERAL, BIHAR

Sir,

The following refunds of lapsed deposits aggregating to Rupees......................................

.......................... (in words) have been claimed by ................................................... of whose

identity and title to the money I have satisfied myself. I request your sanction to the refund:-

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

208

Bihar Treasury Code-2011

BTC FORM –55

[See Rule 366]

Schedule of General Provident Fund Deductions

(TO be printed in buff or white paper)

Office of the............................................(Here state the designation of the Drawing Officer and station).

Deduction’s made from the pay of...............................................................payable on 1^st…................

Name of the Accounts Officer who maintains these Accounts……………….....................………………………

G.P.F.

Account

No.

Name

Pay and /or

leave salary

this month

Monthly

Subscription

Refund of

withdrawal

Amount

No. of

Instalment

Total

Amount ^Remarks

Rs.

Dated .................................

Signature and Designation of the

Drawing Officer

For use in the Internal Audit Office.

Voucher.............................................. Date of encashment ..................... .......

1. Certified that the nature, amount of individual deduction and the total shown in

column 7 has been checked with reference to the bill.

2. Certified that the rates of pay as shown in column have been verified with the amounts

actually drawn in the bill.

Dated........................

Auditor

(Department Audit Section)

Important Instructions

1. The account number should be arranged in serial order.

2. The guide letters as given by GPF Office should be invariably prefixed to the account numbers,

e.g. BHR/IAS, BHR/IPS, BHR/ACS, BHR/BAS etc.

3. In the remarks columns give reasons for discontinuance of subscriptions such as “Proceeded

on Leave”, “Transferred to ............... office ............... District”, “Quitted service”, “Died”

or ‘’Discontinued” under Rule 7(i) .

4. In the remarks column, write description against every new name such as “New Subscriber”,

“Came on transfer from………….District” or “Resumed Subscription”.

5. Separate schedules should be prepared in respect of persons whose accounts are kept by a

different Provident Fund Offices.

6. Figures in columns 3, 4, 5 and 7 should be rounded in whole rupees. The Total of the schedule

should be written in both in words and figures.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

209

Name of the subscriber with designation (in block

letters).........................

Account no. (The correct number should, if possible, be verified from

the statement furnished to the depositors by the accounts office from

year to year)......................

3.(i) The actual date, forenoon or afternoon, of retirement death, dismissal,

resignation,

discharge

(cut

the

items

not

required)................................................

(ii) In the case of dismissal—

(a) Whether the subscriber has appealed or intends to appeal

against the orders of dismissal.

(b) If the appeal has been rejected, the date of its rejection.

filing an appeal will expire.

(iii) In case of resignation, it should be stated whether the resignation has

been accepted,

(iv) In case of discharge, the reason for the same should be stated.

Name of the Treasury where payment is desired,

Was any advance from the Fund granted to the subscriber and drawn

by him (or by the head of the office on his behalf) during the last 12

months? If so, full particulars of the advance should be quoted.

Amount of the last Fund, deduction and no. and date of the Treasury

voucher in which the deduction was made

If the answer to the last question be in the affirmative, is the subscriber

going to reside after retirement in a country where the rupee is not a

legal tender?

Is the subscriber on leave preparatory to retirement? If so, the date from

which such leave commenced

Bihar Treasury Code-2011

BTC FORM –56

[See Rule 371]

Form for Application for Final Withdrawal of Provident Fund

Accumulations

Date……….

Subscriber………..

Signature of the Head of Office……..

Designation………….

(Contd......)

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

210

Memo No........................................................., dated the...........20........

Concerned GPF Office [3(a)]

Forwarded to the ....................................................................................................

[3(b) and (4)]

(Head of the Department)

no advance

2. I certify that ............................................... was granted to ......................

an advance of Rs.

within 12 months preceding the date of his retirement

on ............(if granted within 12 months preceding the date of retirement).

Signature of the Head of Office

Designation .........................................

[For Both Gazetted and Non-Gazettted Government Servants.]

Memo No................................................................Dated the..............20.........

Concerned GPF Office [2(b) and 3(b)]

Countersigned and forwarded to the ......................................................................................

Secretary to Government.

no advance

2. I certify that ..........................................was granted to..........................................

an advance of Rs.

within 12 months preceding the date of his retirement

on .............(if granted within 12 months preceding the date of retirement)

Signature of the Head of Department.

[To be used In the case of Gazetted Government Servants only.]

Memo No................................................Dated the..............20........

Forwarded to the Concerned GPF Office (through the Finance De-partment)[2(d)].

no advance

2. I certify that ................................. was granted by the Government to.........................

an advance of Rs.

within 12 months preceding the date of his retirement

on ............(if granted within 12 months preceding the date of retirement).

3. The Provincial Government is satisfied that the subscriber intends to reside after retirement

in a country where the rupee is not a legal tender.

(Paragraph 3 to be struck off where necessary.)

Note: The reference in brackets above refers to the appropriate instructions given in this form.

Secretary to Government,

Department.......................

BTC FORM –56 (Cont....)

[To be used in the Case of Non-Gazetted Government Servants only.]

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

211

BTC FORM –56 (Contd....)

(General Instructions)

1. Urgency:— The application should be treated as urgent by all concerned at all stages.

2. Gazetted Government servants.—(a) when the applicant for refund is the subscriber

himself, and a gazetted Government servant, he should fill in all items in the form of application

and send it on to the head of the department.

(b) The head of the department shall see that all the information required in the form of

application have been supplied, complete the certificate on the forwarding memo,

regarding the grant of an advance within 12 months preceding the date of the officer’s

retirement and, except in the cases mentioned in 2(c) below forward the application

direct to the Accountant-General, Bihar.

(c)

In the cases falling under any of the four categories (i) to (iv) below, the application

should be forwarded to Government in the administrative department concerned, viz;—

(i) When the subscriber being a gazetted Government servant applied for any advance

under rule 15 (3) of the Bihar Gene-ral Provident Fund Rules within 12 months

preceding the date of his retirement;

(ii) When the subscriber was governed by the Indian Civil Service Provident Fund Rules;

(iii) When the subscriber was governed by the General Provident Fund (Superior Civil

Service) Rules; and

(iv) When the subscriber elected to join the sterling branch of the Provident Fund.

(d) The administrative department of Government shall in the cases of applications falling

within category (iii) alone verify whether any advance was granted to the subscriber within

12 months pre-ceding the date of his retirement and forward the application direct to the

Accountant-General, Bihar, after completing the certificate in the forwarding memo. In

other cases, i e., applications falling within categories.(i), (ii) and (iv) above, the administrative

depart-ment shall first ascertain from the Finance Department what amo-unt of advance, if

any, was sanctioned to the Government servant by the Finance Department within 12

months preceding the date of his retirement, complete the certificate in the forwarding memo

and forward the application to the Accountant-General through the Finance Department after

noting “Consulted Unofficially” on the margin of the memo.

Non-gazetted Government servants.—

(a) When the applicant for refund is the subscriber himself and a non-gazetted Government

servant, the head of the office in which the subscriber last worked, should fill in the form, complete

the certificate in the forwarding memo, after verifying whether any advance was granted to

the subscriber within 12 months preceding the date of his retirement and forward the

application direct to the Accountant-General, Bihar except in the cases mentioned in 3 (b)

below.

(b)

When a subscriber had applied for an advance under Rule 15 (3)(a) of the Bihar General

Provident Fund Rules within 21 months preceding the date of the retirement, the application

should be forwarded to the head of the department who, after verifying the application and

completing the certificate in the forwarding memo, will forward the application to the

Accountant-General, Bihar.

(c)

If the subscriber wants payment at a place other than that in which he last worked the

application should be accompanied with three slips containing the specimen signature, left

hand thumb and finger impressions, and personal marks of identification of the pay duly

attested by the Head of the Office or by a Magistrate.

Payment after death of a subscriber:—If the final payment has been necessitated

by the death of a subscriber (whether a gazetted or non-gazetted Government servant) the

head of the office shall fill in items 1 to 8 of the application form, and forward it to the head

of the department. At the same time he should send a direct and immediate intimation of the

death of the subscriber, together with his Provident Fund Account number, to the Accountant-

General Bihar who will advise the head of the department what further action should be

taken.

Note: When the subscriber is himself the head of an office and/or head of department,

his successor in office should be treated as the head of office and/or head of department

for the purpose of forwarding the application to the proper authorities.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

212

Bihar Treasury Code-2011

BTC FORM - 57

[See Rule 96 and Appendix 8]

REGISTER OF WORKS ALLOTMENT RECEIVED

Serial No.

Name of

officer

fromwhom

Allotment

received

Date of

receipt of

Allotment

order

Head of

Account

(Plan/Non

plan)

Name of project/

Establishment

Purchase

Wages/Work

Charged Staff

Works

Contingencies

Payment to

Contractors

Other Expenditure

Designation & place

of Divisional Officer

Name and place of

Treasury

No. & Date of Letter

of Credit

Remarks

Amount of Works Allotment

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

213

Bihar Treasury Code-2011

BTC FORM - 58

[See Rule 96 and Appendix 8]

LETTER OF CREDIT

(Public Works and Forest Department)

Divisional Officer..............................................(Name of the Division).........................

Letter of Credit No ...................... ...................Dated......................................20...............

The Treasury Officer

......................................... (Name of the Treasury)

I have to request that you will honour the cheques drawn by me to the extent as noted below:-

(I)

Purchase ................

(Rs..................................

..............................................

Rupees .........................

(The amount for purchase will be as fixed by the Engineer-in-Chief/ Chief Engineer/ Conservator of

Forest.)

(II)

Wages/ Work-Charged Staff

(Rs.................................

..................................................

Rupees .........................

(III)

Works Contingencies .......

(Rs..................................

................................................ Rupees .........................

(IV)

Payment to Contractors (Rs ...............

............................................

(Rupees

(V)

Other Expenditures (Rs.......................

………………………………... (Rupees.........................

For the Project—

Under Head (specify the bill code here) …....................................................

(Plan/Non-Plan)…………………………..(Financial Year…………………………)

Allotment for the project named above received—

vide Engineer-in-Chief/Chief Engineer/ Conservator of Forest letter no........date…….

Up-to-date amount of Letter of Credit issued —

This letter of credit will remain in force from.............……………..to.......................

Signature and Designation of

Divisional Officer

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

214

Allotment / Letter of

Credit No. and date

Purchase

Payment of Wages/

work-charged staff

Works

Contingencies

Payment to

Contractors

Other

Expenditures

Date

Purchase

Payment of Wages/

work-charged staff

Work

Contingencies

Payment to

Contractors

Other

Expenditures

Cheques passed for payments

Allotment/Letters of Credit

Bihar Treasury Code-2011

BTC FORM - 59

[See Rule 96 and Appendix 8]

REGISTER OF LETTERS OF CREDIT AND PROGRESSIVE EXPENDITURE

Name of Project —————————————————————————————————————————————————————

Head of Account —————————————————————————————————————(Plan/Non-Plan) —————————

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

215

Bihar Treasury Code-2011

BTC FORM – 60

[See Rule 96 and Appendix 8]

ALLOTMENT STATEMENT TO ACCOMPANY CHEQUES UNDER VARIOUS HEADS AND

DEPOSIT WORK

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

PLAN/NON- PLAN

Treasury Code..............................

DDO Code....................................

Budget Code...................................

Name of work ...........................................................................................................

Ex M.B. number and pages (If applicable).................................................................................

Total allotment for the Work ...................................................................................

Expenditure including this cheque..........................................................................

Balance allotment for the work...............................................................................

Expenditure on this Cheque as per details shown below:-

By credit to

Stock

By credit to

Income Tax

By credit to

VAT/ Service

Tax

By credit to

Royalty

By credit to

security

deposit

By other

credit

By Cheque

Total

DIVISIONAL ACCOUNTANT

DIVISIONAL OFFICER.

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2011

————

PUBLISHED AND PRINTED BY THE SUPERINTENDENT,

BIHAR SECRETARIAT PRESS, PATNA.

Bihar Gazette (Extra) 565—571+1000—D.T.P.

Website: http://egazette.bih.nic.in

216

Major Head …………….......….......

Sub Major Head …………….......…

Minor Head …………….......….......

Sub Head …………….......…...........

Treasury Code..............................

DDO Code....................................

Bank Code ...................................

Bill Code.......................................

For use at Treasury

Token No.................................................... Date..............

TV No. & Date....................................................................

Bihar Treasury Code-2011

BTC FORM – 61

[See Rule 316]

Departmental Advances Bill

Departmental Advances Bill no…….......……. Office

of.................................................

Received Payments

Signature and Designation of Drawing Officer

For use in Treasury

Pay Rs................................................................................................................

Examined.

Dated ...............20...........

Accountant Treasury Officer

For use in Accountant - General’s Office

Admitted Rs………………...............................

Objected to Rs………………...........................

Reason of objection……………......................

Auditor

Accounts Officer

Number of item

Description

Amount

Remarks

Rs.

Total (in words)……………