Jharkhand Treasury Code 2016

2016
Published by : Government Press

Ranchi
(The Right of Publication and Translation are Reserved)
b. The Treasury Officer is responsible that the keys held by him 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.
c. The Assistant in charge of strong room is responsible that the keys held by him
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. Appendix 10 (VIII) may be seen for further instructions regarding
maintenance of Strong Room.)
Chapter 3 - Receipt of Money into Government Account
Section I - General Rules
39. The following shall without undue delay be paid in full into the Bank and shall be
included in the Government Account:
a. all moneys received by or tendered on account of revenues of the State,
b. loans raised by the Government;
c. all moneys received by the Government in repayment of loans; and
d. 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.
40. Notwithstanding anything contained Rule 39 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.
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41. 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 and with the permission of Finance Department, Resident
Commissioner Jharkhand Bhawan may open a bank account.
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.
Section II- Procedure for receipt money into the Government Account
Receipt of money
42. Payment may be made into the Government Account by cash, cheques, bank pay
orders, by bank credit challans or through net banking / e-receipt facility.
43. Whenever under the provisions of Rule 40 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 as receipts and expenditure in the records and accounted for to the
Accountant General. If the receipts are in excess of expenditure made, the excess
shall be remitted to the Bank through challan and the Government servant making
such remittance shall note on the challan presented under Rule 45 the full amount of
the cash actually received by him, and per contra, the expenses disbursed therefrom,
and not merely the net receipts.
44. 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.
Memorandum or challan
45. Any person paying money into the Bank shall present with it a challan in JTC Form
4, or such other form for specific class of revenue receipts or dues or deposits as may
be specified by the State Government from time to time, 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.
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2016

Published by : Government Press

Chapter 3 - Receipt of Money into Government Account

Section I - General Rules

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