TREASURIES WHICH DO NOT TRANSACT THEIR CASH BUSINESS
210. (1) A bill or other documents presented for payment at a District Treasury shall be received and scrutinized in the Accounts Department and then placed before the Treasury Officer. If he is satisfied that the claim is admissible, the authority good, the signature genuine and in order, and the receipt a valid discharge, the Treasury Officer shall sign and order for payment at the foot of the bill, or other document. After the bill, or other document has been completely entered in the accounts and Treasury Officer has signed the order to pay, it shall be sent to the treasurer’s Department and the payee shall be directed to the Treasurer’s counter. The Treasurer shall make the payment and enter it in his account, which is a cash book (without subsidiary registers) in which each cash transaction is posted as it occurs. The Treasurer shall punch the stamp, if any, affixed to the payees receipt, stamp the document ‘paid’ and retain it for delivery of the Accounts Department when the books are compared. All bills and other documents passed for payment on any day shall be paid on the same day and no payment shall be made otherwise than in accordance with a written order of the Treasury Officer.
𝗤183. Any bill relating to scholarships or stipend may be passed by the Treasury Officer:
(A) only on receipt of sanction order from the sanctioning authority
(B)on receipt of clarification from Director of Treasuries
(C) on receipt of verification report from the Accountant General
(D) on receipt of Government orders relating to the payment of scholarships and stipend
ANSWER:-(A) only on receipt of sanction order from the sanctioning authority
NOTE 1—In treasuries where the “token system” has been introduced the instructions issued in that regard should be strictly adhered to.
NOTE 2—In respect of treasury savings bank cheques presented for encashment, the Treasury Officer or the Officer authorised for the purpose will examine the cheque and the amount thereof and after satisfying himself that the claim is admissible, affix rubber stamp “Pay Cash” on the face of the cheque and put his dated signature in token of his order of payment. Necessary entries regarding the amount withdrawn will be made in the savings bank ledger account and the cash scroll simultaneously by the Officer who passes the cheque. When the payment is made by the Treasurer, he will affix rubber stamp “Cash Paid” and affix his dated signature in the cheque after passing necessary entries in his cash book.
NOTE 3—Bills sent to Treasuries through messengers should be endorsed by the drawing officer in the name of messengers. The signature of the messenger shall be taken on the bill itself,—
(i) in the drawing office, when it is endorsed in the messengers name, duly identified and attested by the drawing officer;
(ii) at the Treasury Counter before payment is obtained, (In cases where more than one bill is paid to a messenger at one and the same time it is enough if the signature of the messenger is obtained in any one of the bill, as the messenger’s signature is obtained for the purpose of identification of the payee only);
(iii) the messenger should acknowledge receipt of the bill amount and discharge the claim before token is obtained from the Treasury.
(2) In checking bills and making payments, the Treasury Officer shall observe the following rules:—
𝗤184. Which is the rule authorizing a treasury officer to return a bill bearing an erasure, requiring to present a fresh one?
(A) Rule 83 KTC Vol. I
(B) Rule 210 (2) KTC Vol. I
(C) Rule 110 KTC Vol. I
(D) None of these
Correct Answer:-Option: B
(a) The Treasury Officer shall not make any payment without obtaining adequate information as to its nature, and shall not accept any bill or other document which does not formally present this information, unless there are valid reasons, which he shall record in writing, for not insisting that the information be shown in the bill or other document (See Rule 21, Part I of these Rules). He shall make sure, that he will be in a position to satisfy the Accountant General that the claim made in every bill that he pays is valid and to prove to him that the payee actually received the amount of the bill. He shall also check carefully, that the rules regarding the completion of vouchers and the endorsements on bills have been observed.
(b) Before paying a bill on the authority of an order purporting to have been issued by the office of the Accountant General, the Treasury Officer shall, in addition to checking the bill in the usual manner, verify the signature on that order by comparison with the specimen signature of the signing officer furnished to him by the Accountant General.
A bill pre-checked or passed by the Accountant General and enfaced for payment at a Treasury or an authorisation issued by the Accountant General for non-recurring payments due to a gazetted government servant such as fees, honoraria, etc., should not be paid if it is presented at the treasury three months after the date of enfacement or authorisation as the case may be: Such bills or authorisations for payments debitable to traveling allowance, contingencies, grant-in-aid scholarships, stipend etc., passed for payment and issued in one financial year shall not be paid after the close of that year even if three months have not elapsed since the date of enfacement/ authorisation. In all such cases where the period of validity, is over, the bills/ authorisations should be returned to the Accountant General by the Treasury Officer with a non payment certificate for cancellation of the enfacement/ authorization, if fresh sanction or allotment of funds is necessary or for revalidation of the *pre-checked enfacement/authorisation as the case may be, by the Accountant General
.
(c) The Treasury Officer shall not accept any document bearing an erasure. He shall return any bill, or other document bearing an erasure and inform the drawer that he may present a fresh one. If documents bearing erasures are received frequently from any office the Treasury Officer shall bring the fact to the notice of the head of that office.
(d) The Treasury Officer shall correct any arithmetical inaccuracy or obvious mistakes in a bill, presented to him for payment, but shall intimate to the Drawing Officer at once any correction which he makes (See Rule 22, Part I of these Rules). Similarly when a bill contains any inadmissible or doubtful item which can easily be eliminated, the Treasury Officer shall disallow it, pay the reminder of the bill, give the person who presented the bill a memorandum containing details of the disallowance and the reasons for making it, and attach a copy of the memorandum to the bills. When there is a change in the office or rate of pay of a gazetted government servant, the Treasury Officer shall check the bill, in which the new rate of pay is first claimed with reference to the order directing the change, before he passes it. When the special authority of the Accountant General is required under rule 175 above for passing an increment, the Treasury Officer shall not pay the increment, unless an increment certificate approved by the Accountant General or by an authorised assistant on his behalf is attached to the bill.
Treasury Officer shall check the correctness of any deduction made in a bill with reference to the Indian Civil Service Family Pension Regulations or the Superior Service (India) Family Pension Fund Rules.
NOTE— Every treasury should keep a register in Form T.R. 72 showing the names of all gazetted government servants who draw their pay from it. As soon as each pay slip issued by the Accountant General is received, the amount stated in it should be entered against the name of the government servant concerned. Whenever the pay bill of a gazetted government servant is presented for payment, reference should be made to this register to see that the rate claimed does not exceed the sanctioned rate. Whenever last pay certificate is issued to a gazetted government servant, the word “nil” together with the date from which payment at the treasury has ceased should be written in the money column of the register against his name and the number and date of the last pay certificate should be quoted. Every entry made in this register should be submitted immediately to the Treasury Officer for attestation by his dated initials.
𝗤185. .Every treasury should keep a register in form __________ showing the names of all gazetted government servants who draw their pay from it.
A:-TR70
B:-TR72
C:-TR74
D:-TR42
Correct Answer:- Option-B:-TR72
𝗤186. .Treasury Officer shall correct one of the following error in the bill presented. Find out :
(A) Sanctioning error
(B) Arithmetical error
(C) Claim error
(D) Purposeful error
ANSWER:-(B) Arithmetical error
𝗤187. .The Treasury Officer has to refer to a Register to watch that the emoluments claimed by Gazetted Officers do not exceed the amount admissible. The Register is :(A) Register of pay slips
(B) Combined Register of LPC and Pay Slips
(C) Register of Drawing officers
(D) Appropriation Control Register
ANSWER:-(B) Combined Register of LPC and Pay Slips
𝗤188. .A Treasury Officer is competent to correct any arithmetical in accuracy or obvious mistakes in a bill presented to him as per rule:
(A) 174 (3) KTC Vol. I
(B) 146 KTC Vol. I
(C) 184 KTC Vol. I
(D) 210.2(d) KTC Vol. I
Correct Answer:-Option: D
(e) The Treasury Officer shall use a book of counterfoil forms in Form TR 73 for communicating to drawing officers objections raised in the course of pre-audit of bills and other claims. Such objections shall not be written as endorsement on the bills themselves. A list of objections that are commonly found necessary to be raised in the course of pre-audit of bills and other claims is furnished in Appendix 27.
When a bill or other claim is to be objected, the relevant item of objection in Appendix 27 should be fully written up in the original and counterfoil of Form TR. 73 in the blank space above the space for signature of the Treasury Officer. The list in Appendix 27, is not exhaustive. If the objection to be raised is one not included in Appendix 27 that may also be written fully with the relevant authority for the objection in the blank space above the space for the signature of the Treasury Officer.
𝗤189. Objections raised on the scrutiny of bills by the Treasury Officer are to be recorded:
(A) in form TR 73
(B) in separate slips of paper
(C) on the bill itself
(D) in half margins
ANSWER:- (A) in form TR 73
(f) When checking arrear claims, the Treasury Officer shall pay special attention to the rules laid down by the Government in regard to suchclaims (See Articles 61 to 68 of the Kerala Financial Code).
(g) When an endorsement or re-endorsement on a bill is unauthorised, incomplete or otherwise irregular [See Rule 163 (p), 166, 167 and clause (c) of this rule] the Treasury Officer shall refuse payment and return the bill to the person who presented it with a memorandum explaining why payment is refused.
(h) The Treasury Officer shall on no account pay any abstract bill for contingent expenditure requiring countersignature after payment, in which the drawing officer should have furnished the certificate prescribed in the sentence of rule 187 (d) but has not done so.
(i) When contingent bill endorsed in favour of a private party is presented at the Treasury for payment, the Treasury Officer shall check the particulars of the bill with the advice received from the drawing officer before making payment. When a single claim for an amount of `50 or more is included in contingent bill for several items, the Treasury Officer may honour the bill provided the drawing officer has recorded in the bill the special and exceptional reasons for doing so. If the bill is in order and is paid, he shall make a note accordingly on the advice and return the slip in Form T.R. 45 accompanying the bill duly filled in.
The same procedure will apply in the case of bills for grants-in-aid, scholarships, stipends and book allowances referred to in rule 188 (viii). After payments is made, the Treasury Officer should return the duplicate copy of the advice to the drawing officer noting therein the date of payment.
An endorsement on a contingent bill shall lapse three months after the date of the endorsement, or at the end of the financial year, whichever is earlier, and the Treasury Officer shall not pay an endorsed contingent bill if the endorsement has lapsed.
അംഗീകാര തീയതി മുതൽ മൂന്നുമാസത്തിനുശേഷം, അല്ലെങ്കിൽ സാമ്പത്തിക വർഷത്തിന്റെ അവസാനത്തിൽ, ഏതാണ് മുമ്പുള്ളതെന്ന് ഒരു അനിശ്ചിത ബില്ലിലെ(contingent bill) അംഗീകാരം അവസാനിക്കും, കൂടാതെ അംഗീകാരം കാലഹരണപ്പെട്ടാൽ ട്രഷറി ഓഫീസർ ഒരു അംഗീകൃത അനിശ്ചിത ബിൽ നൽകില്ല.
𝗤190. An endorsement അംഗീകാരം on a contingent bill shall lapse __________ months after the date of the endorsement or at the end of the financial year whichever is earlier
A:-Three
B:-Two
C:-Six
D:-One
Correct Answer:- Option: A:-Three
𝗤191. Bill and other documents presented in a treasury for payment shall be received and scrutinised by: (A) Senior Clerk
(B) Cashier
(C) Accountant
(D) Accounts Department
ANSWER:-(D) Accounts Department
(j) The Treasury Officer shall not pay any contingent bill for an amount less than one rupee, except on the last working day of the month or when the drawing officer is about to hand over charge.
(k) Before paying a bill for overtime fees payable out of fees recovered from private parties, the Treasury Officer shall verify that the prescribed fees have been realised and credited into the treasury and certify to that effect on the bill, stating the amount of the fees realised and the item or items in the accounts in which they were included.
𝗤192. What is the additional certificate to be recorded by a drawing officer when he draws an amount from the treasury towards overtime fees which are to be paid out of fees collected from private parties?
(A) The drawing officer has to record the usual prescribed certificate only
(B) A certificate to the effect that the fees claimed have not been drawn before
(C) To the effect that the ceiling if any fixed for overtime fees has not exceeded
(D) To the effect that the prescribed fees payable by private parties on account of the overtime have been realised and credited into the treasury
(l) The Treasury Officer shall not pay any bill relating to scholarships or stipends, unless the sanctioning authority has communicated to him the necessary sanction for the payment.
(m) The Treasury Officer shall not pay a bill for a loan or interest bearing advances to gazetted and non-gazetted government servants unless the claim is drawn or countersigned by the officer specified in the sanction order and a certified copy of such sanction order is attached to the bill. The signature of the departmental officer should be verified at the treasury before the bill is passed for payment.
The Treasury Officer shall not pay a bill for a loan to fully owned Government Company/Corporation unless the countersigning authority has furnished a certificate on the bill to the effect that a written undertaking in the form prescribed by the Government for the purpose has been obtained from the loanee, or in cases where the bill is not required to be countersigned by a departmental authority, unless the sanctioning authority has furnished the above certificate separately to the Treasury Officer as required in Rule 201 However, if the bill for such a loan is presented at the Treasury on the basis of an authorisation from the Accountant General, the furnishing of this certificate need not be insisted by the Treasury Officer as in such cases, the certificate is to be furnished to the Accountant General direct and the authorisation will be issued by the Accountant General only on receipt of the certificate.
𝗤193. Bill and other documents prescribed in treasury for payment shall be received and sanctioned by:
(A) Senior Clerk
(B) Cashier
(C) Accountant
(D) Accounts Department
ANSWER:-(D) Accounts Department
𝗤194.The Validity period of authorisation issued by Accountant General for non-recurring payments to Gazetted Government Officer is:
(A) 1 Month
(B) 2 Months
(C) 3 Months
(D) 6 Months
ANSWER:- (C) 3 Months
𝗤195.The objections raised by Treasury Officer while pre checking the bills shall be recorded in:
(A) The bill
(B) White paper
(C) Objection slip in TR 22
(D) None Note.
ANSWER:-(D) None
(n) Before paying a Survey Department bill referred to Rule 202 the Treasury Officer shall satisfy himself with reference to the statement attached to the bill that the amount applied for can be met from the balance of the advance standing to the credit of the survey party.
(o) The Treasury Officer shall make payment on a refund bill only after verifying the credit for the original receipt by means of the particulars in columns (4) and (5) of the bill (Form T.R. 65) affixing his signature in column (6) in token of his having done so and certifying on the bill that the items included in it have not been refunded previously.
(p) A deposit shall only be repaid under an order of the authority which originally ordered the acceptance of the deposit and ordinarily, only on the appearance of the person entitled to it and on his furnishing a proper receipt. A deposit not exceeding ` 100 may however, be repaid by money order under the rules applicable to refunds of revenue (See also Rule 216 below) on receipt of the order of the competent authority. The Treasury Officer shall credit to the Government any deposit or balance of a deposit amounting to less than fifty paise which is due for refund. If a valid claim for repayment is subsequently received, the repayment shall be treated as a refund of revenue.
Exception—
The limit of ` 100 prescribed in the above rule for the issue of money orders shall not apply to refunds of deposits made under the Co-operative Societies Act and to surcharge on a stamp duty levied under section 71 of the Kerala Panchayat Act, 1960 (Act 32 of 1960), section 125 of the Kerala Municipalities Act, 1960 (Act 14 of 1961), section 133 of the Calicut City Municipal Act, 1961 (Act 30 of 1961), and the orders in G.O.(Ms.) 101/62/DD, dated 15th February 1962.
(q) When a claim is presented for repayment of a revenue deposit, the Treasury Officer shall compare the refund order of the Court or other authority, which directed the acceptance of the original deposit, with the entry in the register of receipts. If the amount in deposit is sufficient, he shall take the payee’s receipt, make the payment and immediately record the amount and the date of the repayment in the register of payments (Form T.A. 14 of the Kerala Account Code, Volume II) and also in the register of receipts. If there is not a sufficient balance at the credit of the particular item to meet the payment ordered, the Treasury Officer shall endorse that fact on the refund order and return it to the person who presented it.
An earnest money deposit shall never be repaid in part.
𝗤196.An Earnest Money Deposit shall not be repaid in part. Mention the Rule :
(A) 204 KTC Vol. I
(B) 205 KTC Vol. I
(C) Art 15 KAC Vol. II
(D) 210 (q) KTC vol I
ANSWER:-(D) 210 (q) KTC vol I
𝗤197.Who has the power to order the repayment of earnest money deposits in the Forest department ?
(A) Divisional Forest Officer
(B) Forest Ranger
(C) Forest Officer
(D) Chief Conservator of Forests
ANSWER:- (A) Divisional Forest Officer
𝗤198. Earnest Money Deposit should not be repaid in
(A) part
(B) full
(C) 1/2
(D) ¼
(r) Refund orders under Section 63, 66, 67, 68, 69, 70 or 71 of the Kerala Court Fees and Suit Valuation Act, 1959 (Act 10 of 1960) shall be issued to the party either in Form T.R. 65 or in Form No.70 of the Civil Rules of Practice, Kerala. In all cases in which such refund is made in cash, a deduction of seven paise for each rupee or fraction thereof shall be made, except in cases when the refund pertains to any fee paid in pursuance of an order of court which has been varied and reversed in appeal. The authority ordering the refund shall specify in the refund order in Form T.R. 65 or Form No. 70 of the Civil Rules of Practice, Kerala, as the case may be, the amount if any, to be deducted at seven paise per rupee or fraction thereof and the net amount payable to the party. The refund order shall also contain the particulars of the suit and the party should have signed the order in token of having received payment before presentation of the order at the Treasury. Such orders can be endorsed to a messenger who shall also receive the payment as aforesaid. While making any such payment the Treasury Officer shall observe, with special care, the precautions in rule 214 below in regard to payments to persons not in Government service.
(s) The Treasury Officer shall not make payment on a refund order that has lapsed under the rules (See Rules 206 and 207 above).
(t) The procedure in regard to payment of interest on different forms of Government securities shall be regulated by the rules and orders on the subject contained in the Government Securities Manual and any other rules or orders issued by the Government in this behalf.
(u) Letters of credit.—(1) Every payment made on the authority of any letter of credit must be noted without fail, at the time of payment either in the appropriate register of payments or on the reverse of the letter of credit.
Letter of Credit system for appropriation control by treasuries in applicable to:
(A) all Government departments
(B) selected departments
(C) forest and PW departments
(D) commercial departments.
Correct Answer:-Option-A
(3) The Treasury Officer must bear in mind that the letter of credit shows the maximum amount he has authority to pay or the Departmental Officer credited has authority to ask for and that any further payment is made at the Treasury Officer’s own risk, the balance of credit after each payment must therefore be so recorded that there can be no risk of over payment.
Receipts given by a co-operative Society registered under the law relating to such societies are
(A) not exempted from stamp duty
(B) exempted from stamp duty if permitted by IG (Registration)
(C) exempted from stamp duty for the first 5 years of their functioning
(D)exempted from stamp duty
211. (a) The Treasury Officer shall deduct from a bill for the pay, etc., of a gazetted government servant (or a non-gazetted government servant who is permitted under Rule 169 above to draw his pay, etc., on bills in the forms prescribed for gazetted Government servants) any amount attached by a prohibitory order of a Court of Law. He shall remit to the proper courts, in accordance with the procedure prescribed below, all amounts deducted from the pay, etc., bills of government servants on account of court attachment orders, whether deducted by himself or by the drawing officer. No such amounts may be remitted to the court by cash order or Government draft.
𝗤199.As per……………….. a treasury officer is competent to deduct from the salary bill of a Gazetted officer any amount attached by a prohibitory order of a court of law :
(A) Rule 211 (a) KTC Vol. I
(B) Rule 146 KTC Vol. I
(C) Rule 241 KTC Vol. I
(D) Rule 322 KTC Vol. I
Correct Answer:- Option: A
NOTE 1—
If an order of attachment against a gazetted government servant (or a non-gazetted government servant who is permitted under rule 169 above, to draw his pay, etc., on bills in the form prescribed for gazetted government servants) is received before a previous order of attachment against the same government servant has been fully complied with, the recoveries shall be made by the Treasury Officer so long as the total amount recoverable with reference to the attachment orders is within the maximum limits prescribed in Article 102, Kerala Financial Code, Volume I.
NOTE 2—
If the new attachment order has the result of increasing the amount beyond the maximum limits prescribed, the Treasury Officer shall return the attachment order to the Court concerned with a statement showing—
(i) particulars of the existing attachment;
(ii) particulars of the amount withheld and paid into the court concerned up-to-date in respect of the existing attachment; and
(iii) (a) the balance amount available to be recovered after effecting the existing attachment.
𝗤200. When a second attachment order from a Court against a Government servant is received by a Treasury Officer, before a previous order of attachment against the same Government servant has been fully complied with, what is the action to be taken? The second attachment order has the result of increasing the amount beyond the maximum limit prescribed for attachments:
(A) Comply with the second attachment order also and remit the amount attached to the court
(B) Return the second attachment order to the Court informing that previous attachment order is not fully complied with
(C) The Treasury Officer shall return the attachment order to the Court with a statement showing (i) particulars of existing attachment; (ii) up to date recovery against first attachment: (iii) balance available after the first attachment and the actual attachable amount
(D) The total attachment amount against the two court attachment orders should be divided equally and recovery affected accordingly.
(b) the actual attachable amount.
(1) When the court is located at the headquarters of the treasury which cashes the bills.—The Treasury Officer shall clear the amounts deducted, once a month, by payment to the court in cash. When making the payment, the Treasury Officer shall send to the court a covering memorandum together with the original advice list prepared by the drawing officer [See Rule 163 (j) above] for each deduction made by a drawing officer and an advice list prepared by the treasury for each deduction made by the Treasury Officer.
(2) When the court is not located at the headquarters of the treasury which cashes the bills.—The Treasury Officer shall remit each amount deducted to the proper court, at once, by postal money order in the manner indicated below:¬
(i) When the Treasury Officer himself makes the deduction from a bill, he shall prepare a money order form for the amount in favour of the court, deduct the money order commission as well as the amount to be remitted from the bill, pass the bill for the net amount and then send the money order form to the post office for issue, furnishing a certificate that he has credited to the post office by book transfer the amount of the money order together with the money order commission due on it.
(ii) When the drawing officer has made the necessary deduction from a bill under Rule 163
(j) above, the Treasury Officer shall credit the amount deducted to the post office by transfer and send the money order form to the post office for issue, furnishing a certificate as prescribed in sub-clause (i) above. When he receives the receipt furnished by the post office for the money order, he shall check it with the amount deducted from the bill and then transmit it to the drawing officer for record.
NOTE— A similar procedure shall be adopted in the case of attachment of salary of a government servant under the provisions of the Revenue Recovery Act.
(b) It is possible that a government servant whose emoluments have been attached, may refrain from signing the acquittance roll and intentionally allow them to remain undisbursed, or if he is a government servant who draws his pay on a separate bill, may refrain from presenting his bill at the treasury in order to evade or delay the recovery of an amount attached by a court. If a Treasury Officer has received a court attachment order relating to the emoluments of any government servant who draws his pay on a separate bill and that government servant does not present his bill for pay due for the previous month by the third working day of the month, the Treasury Officer shall at once bring the facts to the notice of the government servant immediately superior to the government servant whose emoluments have been attached. When he considers it necessary in order to avoid delay in recovering an amount attached by a court from the emoluments of a government servant working under him, the head of the office, or, in the case of a government servant who draws his pay on a separate bill, the administrative government servants immediately superior to the government servant whose emoluments have been attached, may draw the emoluments of the government servant concerned to the extent to which they have been attached, subject to the prescribed restrictions and apply the amount so drawn in satisfaction of the attachment order by remitting it to the court. The amount so drawn shall be charged in the accounts, and the particulars of the attachment order shall be entered in the acquittance roll or the bill, as the case may be, as an authority for the charge. The money order receipts received from the courts shall be filed with the attachment register.
NOTE— The Treasury Officer should maintain a register in Form 4A of Kerala Financial Code to record the details of prohibitory orders received from courts and the recoveries effected by him in pursuance thereof.
𝗤201.The recovered amount as per prohibitory order of a court shall be remitted to court by:
(A) Cheque
(B) Draft
(C) Cash Order
(D) Cash
ANSWER:-(D) Cash
𝗤202.When an officer, whose emoluments are attached refrain from claiming salary to evade the recovery, the Controlling Officer: (A) May report the fact to the court which ordered the attachment
(B) Inform the Head of Department about the situation
(C) May draw the emoluments of the officer and remit the amount to the court
(D) May request the court to issue orders for revenue recovery
ANSWER:-(C) May draw the emoluments of the officer and remit the amount to the court
𝗤203.The procedures to be followed by the Treasury Officer for remitting the amount deducted from a bill is given in:
(A) Rule 163 KTC Vol 1
(B) Rule 211 KTC Vol 1
(C) Rule 212 KTC Vol 1
(D) None
ANSWER:- (B) Rule 211 KTC Vol I
212. (a) The Treasury Officer shall, subject to the usual checks at the treasury, make payment of the last pay and allowances of a regular gazetted government servant governed by the Kerala Service Rules who finally quits the service of the government on retirement, resignation, removal or dismissal or is placed under suspension, on the strength of a certificate from the Head of the Department as follows:
𝗤204.The last pay certificate of a Gazetted Officer who retires from service is issued by:
(A) Head of Department
(B) Head of Office
(C) Accountant General
(D) Treasury Officer
ANSWER:-(D) Treasury Officer
𝗤205.The last pay of a Gazetted Government servant is drawn on the strength of certificate issued by:
(A) Head of office
(B) Treasury Officer
(C) Accountant General
(D) None of the above
ANSWER:- (D) None of the above
𝗤206.Payment of last salary of a Gazetted Officer is in
A:-211 KTC Vol I
B:-212 (b) KTC Vol I
C:-212 KTC Vol I
D:-212 (a) KTC Vol I
Correct Answer:- Option- D:-212 (a) KTC Vol I
I certify that there is no outstanding liability/arrangements have been made *to recover the amount of `………….............………… (Rupees …….........................................……) towards assessed liabilities other than compulsory deductions like House Buildings Advance, Motor Conveyance Advance in the monthly bills, from the arrears of pension and/ or death-cum-retirement gratuity*/to withhold from the death-cum-retirement gratuity the estimated amount of outstanding liability plus 25 per cent thereof amounting to `……................……….. (Rupees …………..............................…….) */to accept a cash deposit of ` ………...…(Rupees…………..........…………)/or a surety bond for `……………………. (Rupees ……………............………..) towards unassessed liabilities or to withhold the entire death-cum-retirement gratuity of ` ……..……… (Rupees……...………………..) when departmental proceedings have been taken*, from/against Shri………………… employed as ……………………………… and retired/ …………………………….......…on......……………………
*Delete portion inapplicable.
Signature(withdate)……………....
Station …………… Designation……………………”
The bill claiming the last pay and allowances shall be presented to the Head of the Department who shall attach to the bill the aforesaid certificate and transmit the bill to the treasury of payment under intimation to the government servant.
𝗤201.The bill claiming the last pay and allowances shall be presented to the ____________ who transmit the bill to the treasury.
A:-Immediate superior office
B:-Director of Treasuries
C:-Accountant General
D:-Head of the Department
Correct Answer:- Option: D:-Head of the Department
𝗤202.A Treasury Officer should obtain a certificate from the before making payment of the last pay of Gazetted Officer:
(A) Accountant General
(B) Treasury Officer
(C) Head of the Department
(D) None of these
Correct Answer:- Option: (C) Head of the Department
(b) The disbursement of last pay and/or allowances of those gazetted officers who are governed by service rules other than the Kerala Service Rules of those who are not entitled either to pension or death-cum-retirement gratuity such as contract officers, provisionally appointed persons of non-officials like Members of the Legislative Assembly, Members of Committees and Commissions, etc., and of re-employed pensioners whose death-cum¬retirement gratuity has been released, shall be made only after *pre-check of the claim by the Accountant General. The Treasury Officer should satisfy himself with reference to the certificate regarding liabilities if any, from the countersigning authority or the Head of Department as the case may be, the orders of the Accountant General and the treasury records (including rent demand statements, advices for recovery for loss of government property due to the negligence of the government servants, Court attachment orders, co-operative recoveries, etc.,) that no demands are outstanding against them to the Government.
(c) The last payment of pay, allowances, etc., to any other government servant in any of the circumstances mentioned in clause (a) above, may be made in the same manner as the regular monthly pay, allowance, etc., without reference to the departmental authorities and the Accountant General on the responsibility of the Head of the Office.
Exception.—In the case of officers in the cadre of Personal Assistant to the District Educational Officers and above, the authority to countersign the last salary bills shall vest with the Senior Administrative Officer of the Office of the Director of Public Instruction and in the case of officers in the cadre of Headmaster/ Assistant Educational Officer/Senior Superintendent and of those having identical scales of pay in the Department the authority shall vest with the Deputy Director of Education.
NOTE 1. —The term ‘government servant’ used in clause (c) includes a non-gazetted officer who draws his pay and allowances on salary bills countersigned by a gazetted officer in control over him as mentioned in the exception to Rule 169 (b) and in his case the responsibility for payment will be that of the gazetted officer countersigning his salary bill.
NOTE 2. —When an amount found to be due to a government by a government servant on any of the occasions mentioned in the previous clauses represents (a) over payment of his pay, allowances or leave salary,
(b) house rent or postal and State Life Insurance premia due by him, or (c) an outstanding balance in respect of any advance made to him by the government, it shall be adjusted against the last pay and allowances or leave salary due to him. If the amount due to the government exceeds the amount payable to the government servant as aforesaid the excess shall be recovered from his claim for death-cum-retirement gratuity after giving the officer concerned a reasonable opportunity to explain [Vide Note 2 and Ruling No.25/ 68 below rule (3) of Part III, K.S.R.]. If the amount proposed to be recovered exceeds the death-cum-retirement gratuity the excess over the death-cum-retirement gratuity, can be recovered from the arrears of pension, if any, due to the officer if written consent is obtained from him as pension (as distinct from death-cum-retirement gratuity) enjoys the protection of the Pension Act. A written consent is valid only to the extent it covers the amount of pension earned by him till the date of such written consent. If there is balance still to be recovered from the government servants steps shall be taken to proceed against him in a Court of Law unless the Executive Authority concerned considers that it is not worthwhile to adopt that course.
NOTE 3. —The certificate from the Head of Department indicated in sub-clause (a) above shall be in triplicate. The original copy shall be sent to the Accountant General for safe custody along with the pension papers of the gazetted government employee prepared by him; the duplicate shall be attached to the bill and the triplicate filed by the Head of Department.
𝗤203.The certificate to be attached with the last salary bill of an employee shall be prepared in :
(A) Single
(B) Duplicate
(C). Triplicate
(D) Quadruplicate
ANSWER:-(C). Triplicate
𝗤204.The last salary bill of Gazetted officer who resigned from Government service shall be paid :
(A) On the strength of separate payslip from Accountant General
(B) After pre-audit by Accountant General
(C) After the countersignature by the Controlling Officer
(D) On the strength of a certificate issued by the Head of the Department
ANSWER:-On the strength of a certificate issued by the Head of the Department
𝗤205.The treasury officer should ensure............by the Head of Department before making last pay and allowances to a Gazetted government servant:
(A) L.P.C.
(B) Transfer order
(C) N.L.C.
(D) Relieving order
212 A. Claims of deceased government servants.—In the case of claims of a deceased government servant, on receipt of the claims for the payment of arrears of pay and allowances from his/her heir/heirs the Head of Office in which the government servant was last employed should draw the amount in the appropriate bill form from the Treasury according as the deceased government servant held a gazetted or non-gazetted post at the time of his death. The claim should supported by all the relevant certificates which the Head of the Office is required to furnish in the normal circumstances. However in respect of the certificates which solely depend on the personal knowledge of the government servant, but which obviously cannot be furnished by the Head of the Office, the Head of Office should record, if he is satisfied about the correctness of the claim, a certificate to the effect that “the claim is not susceptible of verification; but is considered reasonable”. Further, as the claim would be the last one in respect the deceased government servant, the requisite payment in the case of a government servant whose pay is drawn on a gazetted government servant’s bill form, shall be made only after the Head of the Office has satisfied himself by reference to the Accountant General, the Departmental authorities concerned if any, and his own records that there are no demands outstanding against him. In the case of other government servants, payment may be made without reference to the Accountant General on the responsibility of the Head of the Office concerned. The amount so withdrawn should be disbursed to the claimant or claimants determined with due regard to the provisions of Article 95 of the Kerala Financial Code, Volume I, after obtaining a formal receipt, stamped wherever necessary, from the rightful claimant or claimants.
𝗤206.Payments of last salary of a gazetted officer:
(A) 211 KTC Vol.I
(B) 212 [b] KTC Vol.I
(C) 212 KTC Vol.I
(D) 212 (a) KTC Vol.I
𝗤207.Claims of deceased government servant:
(A) 212 (a) KTC Vol.I
(B)212 (b) KTC Vol.I
(C) 212 KTC Vol.I
(D) 212 A KTC Vol.I
𝗤208.In Rule 212 A of KTC volume 1, whose claim is referred to:
(A) A promoted Gazetted Officer
(B) Promoted Non-Gazetted Officer
(C) Deceased Government Servant
(D) Non-Gazetted Officer
ANSWER:-(C) Deceased Government Servant
𝗤209.As per rule 212 A of KTC vol I whose claim is highlighted:
(A) promoted gazetted officer
(B) promoted non-gazetted officer
(C) a diseased non-gazetted officer
(D) a diseased govt servant
𝗤210.The claims of a deceased Government servant are processed as per Rule:
(A) 212AKTC Vol. I
(B) 212aKTC Vol. I
(C) 214 KTC Vol. I
(D) None
ANSWER:- (A) 212AKTC Vol. I
𝗤211.The claims of a deceased government servant shall be preferred from which of the following
A:-Office of his first appointment
B:-Finance department of Govt.
C:-Officer from he was last employed
D:-None of the above
Correct Answer:- Option: C:-Officer from he was last employed
𝗤212.The period of authorisation by Accountant General on pre audited bill is:
(B) 4 Months
(A) 6 Months
(C) 3 Months
(D) 1 Year
ANSWER:-(C) 3 Months
𝗤213.The arrears of pay and allowances of a deceased Government servant, on receipt of claims of legal heirs with relevant documents:
(A) The Head of Department may draw the amount and pay to legal heirs.
(B) The Government Secretary concerned may draw the amount and pay to legal heirs.
(C) The Head of Office may draw the amount and pay to legal heirs.
(D) The Government Secretary may draw and pay the sum.
ANSWER:-(C) The Head of Office may draw the amount and pay to legal heirs.
213. (a) A Treasury Officer may issue either a draft or a cash order for the purpose of defraying service expenditure from a Sub Treasury in his district in exchange for properly prepared bills. In the case of non banking Sub Treasuries, cash orders may also be issued in the following cases, namely:¬
(1) for the payment of collections of one court into another;
(2) for the payment of land acquisition charges (land compensations) originally credited under Revenue Deposit/ Work Deposit into the account of a court in another Sub Treasury within the same District.
Sub Treasury Officers may accept remittances under the head of “Cash Orders” under personal deposits, for the purposes mentioned above and grant to the remitter a receipted chalan in Form T.R. 88A. The Sub Treasury Officer shall transmit the duplicate chalan to the District Treasury in a separate cover on the same day (not with the daily accounts) for the disbursement of cash or for the issue of a cash order, as the case may be. The District Treasury Officer, on receipt of the original chalans from the payer, shall debit the item to “Personal Deposits”, “Cash Orders” and pass it for payment of cash if it is payable at the District Treasury, or issue a cash order if payable in another Sub Treasury.
The conditions under which a draft can be issued are explained in the rule in Part VI of these Rules, one of which is that the minimum amount for which a draft can be issued is `50 except in special circumstances, such as family remittance in the case of Officers and men of the Police Department. For amounts below this minimum, cash orders in Form No. T.R. 87 are to be issued on any desired Sub Treasury within the district.
𝗤214.Cash orders are to be issued in form:
(A) TR77
(B) TR 87
(C) TR61
(D) TR46
Correct Answer:- Option: B
𝗤215.A treasury officer can issue either a Draft or a cash order for the purpose of defraying service expenditure from a sub treasury in his district in exchange for properly prepared bills as per rule A:-212 A of KTC Vol I
B:-213(a) of KTC Vol I
C:-212(a) of KTC Vol I
D:-211 of KTC Vol I
Correct Answer:- Option- B:-213(a) of KTC Vol I
𝗤216. Is it permissible under the Rules for a District Treasury Officer to issue cash order on a Sub Treasury under him in respect of an amount due to a private party, such as decree amount, sale proceeds of attached estates etc?
(A) Yes. It is permissible
(B) Not permissible as such remittances are not in the interest of public service
(C) Permissible, provided the approved charges of commission are remitted
(D) None of these
Exception 1.—Cash orders may be issued even for sums over `*50 in the case of payments to be made at the Sub Treasuries which have no currency chest facilities and cannot, therefore, act as Treasury Agencies of the Reserve Bank of India and issue drafts.
Exception 2.—Cash orders will be issued, irrespective of the amount and whether the treasuries drawn on are banking or non-banking with or without currency chest facilities, for the pay and allowances for the non-gazetted personnel of the Police Department.
𝗤217.Treasury officer can issue cash orders irrespective of the amount involved in case of payment of pay and allowances of non gazetted personnel of police department as provided in :
(A) Rule 432 KTC Vol I
(B) Rule 231 KTC Vol I
(C) Rule 178 KTC Vol I
(D) Exception No. 2 to Rule 213 (2)KTC Vol. I
Correct Answer:- Option: (D) Exception No. 2 to Rule 213 (2)KTC Vol. I
Exception 3.—A cash order may be issued by a Treasury Officer in exchange for a cheque drawn on the District Treasury by a Presiding Officer of a Land Tribunal (in whose name a P.D. account is maintained at the treasury) if so desired by the Presiding Officer, irrespective of the amount involved, the nature of the Sub Treasury on which the cash order is drawn (i.e. banking or non-banking with or without currency chest facilities) and the purpose of the remittance.
The following rules shall be observed in connection with the issue of cash orders:—
(i) When the Treasury Officer passes for payment a bill or other document which is payable in full at a single Sub Treasury, he shall not issue a cash order, but shall endorse the bill or other document for payment at the Sub Treasury. An endorsement of this kind shall remain current, like a cash order for three months only.
A cheque drawn by the administrator of an estate on his personal ledger account at a District Treasury for an amount required at a Sub Treasury shall not, however, be endorsed for payment at the Sub Treasury. The Treasury Officer shall retain it, treating it as paid at the District Treasury, and issue a cash order on the Sub Treasury.
𝗤218. A cash order shall lapse after the date of issue.
(A) 6 months
(B) 3 months
(C) 2 months
(D) 5 months
ANSWER:-(B) 3 months
(ii) The Treasury Officer shall not issue a cash order for the remittance of amounts due to private parties, such as decree amounts, costs, sale proceeds of attached estates and the like. Such remittances are not in the interest of the public service and shall, therefore, be made by postal money order at the expense of the parties entitled to receive the amounts.
(iii) The Treasury Officer shall use cash order forms in the order of the numbers printed on the books, and shall use one book, at a time for issuing cash orders on all Sub Treasuries. He shall inform all Sub Treasuries when he begins to use a fresh book. He shall have the orders issued on each Sub Treasury numbered in separate annual series, and these numbers shall be noted below the number of the book printed on cash order. Both the numbers which appear on each cash order shall be quoted in the lists of paid orders furnished to the Accountant General.
(iv) The directions laid down in Rule 253 below, regarding the custody of cheque forms supplied for drawing cheques on treasuries shall apply also to the custody of cash order forms.
(v) When a cash order is issued, the Treasury Officer shall assign serial number to the order and enter the amount and other particulars in the appropriate register prescribed in the Kerala Account Code, Volume II. An advice in Form T.R. 88 shall then be sent by first post to the Sub Treasury drawn upon and the cash order handed over to the person tendering the money or the bill against which the order is issued.
(vi) On receipt of the advice of a cash order from the Treasury Officer, the Sub Treasury Officer shall immediately enter the particulars in register in Form T.A. VII of the Kerala Account Code, Volume II and when a cash order is presented the advice register must be consulted before payment; the cash order with the receipt endorsed will be the voucher for the payment, which must be noted at the time in the advice register.
NOTE—The adjustment of cash order will be watched at the treasury in accordance with the directions contained in the Kerala Account Code, Volume II.
(vii) A cash order shall lapse three months after the date of issue if not cashed within that time. Payment of a lapsed cash order shall be stopped, and the charges, which it represent, shall be cancelled and adjusted. If payment is subsequently claimed, the claimant shall be required to forward the lapsed cash order to the Treasury Officer, who shall arrange for the payment and make a note against the relevant entry in the cash order ledger Form T.A. 16 in the Kerala Account Code, Volume II so as to prevent any possibility of making a second payment.
𝗤219.A statement of lapsed cash order has to be prepared:
(A) Monthly
(B) Bimonthly
(C) Quarterly
(D) Yearly
𝗤220.A cash order shall lapse ............................ months after the date of issue.
(A) 2
(B) 1
(C) 3
(D) 4
Correct Answer:- Option: (C) 3
𝗤221.The cash order shall lapse if it is not cashed:
(A) within one year from the date of issue
(B) within 6 months from the date of issue
(C) within 9 months from the date of issue
(D) within three months from the date of drawal
ANSWER:-(D) within three months from the date of drawal
𝗤222.When the amount of cash order issued on a sub treasury is paid, it should be entered in a separate register in Form, TA VII while the payment will be posted in the District Treasury in :
(A) A similar register
(B) Personal Deposit Register - in Form TA 15
(C) Personal ledger Account in Form TA 16, as a repayment of a deposit
(D) None of these
𝗤223. In the case of duplicate cash order issued in lieu of the loss of original, by following the prescribed procedure, it shall lapse ............ months after the date of issue of the ............. in case it is not cashed,
(A) 1. three 2. original
(B) 1. three 2. duplicate
(C) 1. four 2. original
(D) 1. Four 2. duplicate
NOTE—
The following procedure shall be followed in the case of claims for payment of a lapsed cash order:—
The original cash order shall be presented at the Treasury from which it was issued by the Head of Office who drew the bill in payment of which the cash order was issued, duly endorsing on the reverse “Payment received in cash” or a fresh cash order obtained on……………….. Treasury as the case may be. The Treasury Officer shall treat the cash order as voucher and pay the amount to the officer either in cash or in the form of a fresh cash order as required by the drawing officer. In both cases, the payment shall be debited in the treasury accounts under the service head debiting which the original cash order was issued.
If payment is made in the form of a fresh cash order the amount shall also be credited simultaneously under “Personal Deposit Cash Orders”. The original item which appeared in the statement of lapsed cash orders referred to in Article 115, Kerala Account Code, Volume II and the month of cash account with which the statement was forwarded to the Accountant General under Article 120 of Kerala Account Code shall be quoted on the lapsed cash orders while effecting payment in the above manner. For payment of a lapsed cash order sanction of the Accountant General is not ordinarily required. But, if payment is claimed after the period specified under clause (a) of Article 53 of the Kerala Financial Code for the payment of a claim without pre-audit from the date of issue of the cash order, the claim shall be referred to the Accountant General for audit and sanction.
(viii) When it is reported that a cash order has been lost or destroyed within three months from the date of issue, the Treasury Officer shall follow the procedure indicated in Rules 410 to 412 of Part VI of these Rules for the issue of duplicate draft. If a duplicate cash order is issued, it shall lapse three months after the date of issue of the original, if not cashed within that time.
(b) A Sub Treasury Officer shall not issue any cash order unless, for special reason, he is authorised to issue cash orders in any case by a general or special order of the Government. If, for special reasons, a Sub Treasury Officer is authorised to issue cash orders on the District Treasury or any Sub Treasury in the same district the procedure shall be the same as that prescribed for the District Treasury.
NOTE.—Cash orders for co-operative societies remittances may issue from the District Treasury to the Sub Treasuries and vice versa and from Sub Treasuries or other Sub Treasuries within the districts.
214. Payments to persons not in Government service.—
𝗤224.Payments to persons not in government service are related to the:
(A) Rule 210
(B) Rule 214
(C) Rule 212A
(D) None
When a person not in government service claims payment for a service rendered or supply made, the Treasury Officer shall observe the following rules:—
(a) He shall refuse payment, if the bill is not drawn or countersigned by the Head of the Department or other responsible government servant, under whose immediate order the service was rendered or the supply made and shall inform the applicant for payment that he may either present a bill so drawn or countersigned, or apply to the Accountant General for the issue of an order for payment. If the bill is so drawn or countersigned but the Treasury Officer considers that the authority of the drawing or countersigning officer is not sufficient for making the payment he shall refuse payment and inform that Officer that he may refer the matter to the Accountant General.
(b) He shall invariably take special precautions to satisfy himself as to the identity of the applicant for payment in respect of any bill drawn by a person who is not a government servant or drawn by a government servant and endorsed for payment to a private party.
(c) When a bill endorsed for payment to a contractor or supplier is re-endorsed by him in favour of a bank, the Treasury Officer shall not pay the bill, unless the contractor or supplier has receipted the bill and also signed a separate endorsement in favour of the bank.
𝗤225.A bill endorsed for payment to a contractor is endorsed by him in favour of a bank. The treasury officer refuses the payment for want of a separate endorsement signed in favour of the bank. Choose the exact rule regarding this:
(A) Rule 201 KTC Vol. I
(B) Rule 214 (C)KTC Vol. I
(C) Rule 220 KTC Vol. I
(D) None of these
Correct Answer:- Option: (B) Rule 214 (C)KTC Vol. I
𝗤226.Rules relating to the claims for a service rendered by a person not in Government service A:-Rule 214 KTC Vol. 1
B:-Rule 215 KTC Vol. 1
C:-Rule 216 KTC Vol. 1
D:-Rule 218 KTC Vol. 1
Correct Answer:- Option- A:-Rule 214 KTC Vol. 1
NOTE— 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;
(1) an authorisation from the contractors in the form of a legally valid document such as a power of attorney or transfer deed conferring authority on the Bank to receive payment, and
(2) the contractor’s own acceptance of the correctness of the account made out as being due to him by Government or his signature on the bill or other claim preferred against Government before the settlement of the account or claim by payment to the said Bank. While the receipt given by the Bank will constitute a full and sufficient discharge for the payment, contractor should, wherever possible, be induced to present their bill duly receipted and charged through their Bankers.
Nothing herein contained should operate to create in favour of the bank any right or equity vis-à-vis the Government.
𝗤227.Payment of pension and S.B transactions are conducted at the ....in both the Bank Treasury and Non Bank treasury.
(A) Bank counter
(B) Treasury counter
(C) ATM counter
(D) Post office counter
215. Payment of pensions.—
The procedure to be followed by treasuries in paying pensions is detailed in the rules in Section IV of this part.
216 (a) Payment of endorsed bills.—
When a bill is endorsed or endorsed and re-endorsed strictly in accordance with the provisions of Rule 163 (q) above, and the payment is duly made to the person specified in the endorsement or re-endorsement and his signature duly taken in acknowledgment of the payment, the drawing officer’s signature on the bill is a valid discharge.
(b) Payment by postal money order.—
When the drawing officer desires that the whole or part of the amount of a bill, other than a bill relating to the claims of Government servants be sent to some other person by postal money order and has made the necessary deductions in the bill, the Treasury Officer should pass the bill for the net amount, credit the deductions by transfer to the Post Office and send the money order form to the Post Office with a certificate stating that he has credited the amount of the money order with the commission due on it to the Post Office by book transfer. He should obtain an individual receipt from the Post Office in respect of each such money order, check it with the amount deducted from the bill and transmit it to the drawing officer for record.
217. When the Government have authorised the head of an office to send bills of specified kind to the treasury by post the Treasury Officer should remit to the drawing officer by postal money order the amount passed for payment (less the money order commission) in respect of each such bill duly sent to the treasury, and should treat the money order commission as a contingent charge of the drawing officer.
218. Refunds of revenue and deposits.—
The Treasury Officer or other disbursing officer concerned should observe the following directions in regard to amounts not exceeding `100 due for refund from revenue or from deposits:¬
(i) Subject to the exceptions described in direction (ii) below, the Treasury Officer or other disbursing officer concerned should remit to the person entitled to the refund any amount not exceeding `100 that is due for refund by postal money order at the expense of the payee on receipt of a refund order passed by the competent authority, without any avoidable delay,and, in any case, within one month from the date of the refund order, without waiting for an application from the payee.
In rare cases, where he feels that it would be risky to send the amount straight away to the person entitled to it by postal money order, the Treasury Officer or other disbursing officer may issue a notice inviting the payee to appear and receive payment in person at the treasury or other office concerned, and inform him that, if he fails to appear within one month (or such longer period as may, when necessary, be specified), the amount to be refunded will be remitted to him by postal money order at his expense.
(ii) Any amount not exceeding 12 P. which is due for refund and any amount exceeding 12 P. which is due for refund and is payable to several parties in sums not exceeding 12 P. each should be credited to the Government. Any amount exceeding 12 P. but not exceeding 50 P. which is due for refund and any amount exceeding 50 P. which is due for refund and is payable to several parties in sums not exceeding 50 P. each (and not all below 12 P.) should remain credited to the Government unless a claim is preferred by the person entitled to the refund, in which case the amount to be refunded to him should be sent to him by postal money order at his expense unless he appears in person to make his claim and takes payment in person.
(iii) When the Treasury Officer sends an amount by postal money order with reference to these directions, he should follow the procedure laid down in Rule 216 (b) above for sending money orders. He should state briefly the purpose of the remittance in the acknowledgment portion of the money order form in continuation of the printed entry “ Received the sum specified on the reverse on ………………………………….” leaving sufficient space below this manuscript entry for the payees’ signature or thumb impression. When he receives the money order acknowledgment duly signed by the payee, he should attach it to the usual form of receipt (Form T.R. 67) in which he should show clearly the full amount of the refund and the deduction made from it on account of the money order commission and then dispose of it as a paid voucher in the usual way.
(iv) The Treasury Officer should issue postal money orders with reference to these directions only in the first half of the month, so that he may be able to send complete vouchers for the payments with the monthly treasury account.
219. Repayment of civil courts deposits.—
Before the Treasury Officer pays an order of a civil court for the repayment of deposit, he should require the person who presents the order to acknowledge receipt on the reverse of the order. If that person is not the person named in the court’s order, he should be required to satisfy the Treasury Officer that the signature purporting to be that of the person named in the court’s order is authentic and that he is authorised to receive payment.
𝗤228.The treasury officer requires the person who presents an order for repayment of civil court deposit to acknowledge on the reverse of the said order. Choose the exact rule :
(A) Rule 219 KTC Vol. I
(B) Rule 270 KTC Vol. I
(C) Rule 301 KTC Vol. I
(D) Rule 323 KTC Vol. I
Answer:(A) Rule 219 KTC Vol. I
220. Receipt stamps.—The Treasury Officer should take special care to see that all receipt stamps on vouchers are so defaced that they cannot be used again, so that no one may be tempted to steal vouchers for the sake of the stamps on them.
𝗤229.As per rule the treasury officer has to deface all receipt stamps on vouchers :
(A) 110 KTC Vol.I.
(B) 125 KTC Vol.I
(C) 143 KTC Vol.I.
(D) 220 KTC Vol. I
answer:(D) 220 KTC Vol. I
221.Transfer payments.—
(a) When a bill, or other document is paid wholly by “transfer”, that is, by entry of the amount in the accounts as a receipt under some head of account, no cash is paid out and the Treasurer should neither enter the item in his cash book nor stamp “Paid” on the bill, or other document. When the entries in the accounts in respect of a payment by transfer are complete, the Section Head in the Accounts Department should stamp “Paid by transfer” on the bill, or other document.
Exception.—(1) Deleted.
Exception.—(2)In respect of inter departmental adjustment involving manufacturing, production or supply of articles or repair operations the following procedure shall be followed.
No adjustment is required if the cost of supplies/services is ` 250 or less in each case except in respect of issues of stores of stock or material on account of the work within a Public Works Division or between two such divisions or between one Public Works Division and another service department which shall be settled by adjustment irrespective of the amount involved.
(b) When a payment is to be made by transfer to a revenue or receipt head for which a subsidiary register is maintained (e.g., Land Revenue) the Treasury Officer’s payment order should indicate the major and detailed heads affected as in the following example:—
*Pay `…….....by transfer to credit of 029. Land Revenue (a) Land Tax”.
(c) When a bill is presented for an amount to be paid in the form of service postage stamps required by the drawing officer, the Treasury Officer should pass it for “payment by transfer”, issue the stamps, enter the amount in the list of payments and credit the amount of the bill to the appropriate head. He should refuse payment if the certificate as to the disposal of the previous supply of such stamps, referred to in Rule 192 (a) above, is not furnished with the bill.
(d) When the amount of a bill or other document is payable partly in cash and partly by transfer credit to some head of account, an entry should be made in the number book for the transfer credit and the Treasury Officer should show separately in his payment order the amounts payable in cash and by transfer respectively. The Treasurer should stamp “paid” on the bill or other document in respect of the cash payment, and the Section Head in the Accounts Department should, after completing the necessary entries in the accounts, stamp “Paid by transfer” on it in respect of the payment by transfer.
(e) When the amount of a bill or other document is to be paid partly at the district treasury and partly by one or more cash orders payment at sub treasuries, the Treasury Officer’s payment order should be in the following form:¬
“Pay `…… in cash and `……… by transfer credit to personal deposits.”
𝗤230.'Transfer payment means:
(A) Payment to a transferred officer
(B) Payment to a third party
(C) Payment to another head of account
(D) None
ANSWER:- (C) Payment to another head of account
222. Duplicate “not payable” copies of bills.—
A duplicate unreceipted copy prepared on coloured paper and headed “Not payable at the treasury” should be presented at the treasury along with every bill relating to charges of any of the following kinds:—
(1) Grants-in-aid to local bodies, private institutions, etc., (except grants to universities and grants to local bodies for water supply and drainage schemes).
(2) Scholarships and stipends.
(3) Contributions (except those accounted for under the head “71— Miscellaneous”).
(4) Pay of Accountants under local bodies who are not Government servants.
(5) Leave salaries of gazetted government servants.
(6) Pay and allowances of government servants whose services have been lent to local bodies when charged direct to the Government in the first instance.
The Treasury Officer’s pay order should appear only on the original bill payable at the treasury. He should endorse a certificate of payment on the “Not payable” duplicate bill and transmit it to the prescribed departmental controlling officer.
NOTE— Bills relating to charges referred to in item (1) of the list in this rule should be transmitted by the Treasury Officers to the departmental officers at the same time as each bi-monthly list of payments is forwarded to the Accountant General.
𝗤231. A duplicate unreceipted copy prepared on coloured paper and headed "Not payable at Treasury" should be presented at the treasury along with a bill relating to scholarship as required in Rule:
(A) 210 KTC Vol.I
(B) 222 KTC Vol.I
(C) 225 KTC Vol. I
(D) None of these
Answer: (B) 222 KTC Vol.I
𝗤232. Duplicate Not payable copies of bills submitted to treasury:
(A) is a duplicate unreceipted copy prepared in coloured paper
(B) is a duplicate bill with scheduled receipts
(C) is a duplicate copy of bill to be forward to A.G
(D) is a duplicate copy of bill to be forward to treasury director
ANSWER:-is a duplicate unreceipted copy prepared in coloured paper
223. Treasury Bill Book.
Every officer shall enter particulars of all bills in a book called the “Treasury Bill Book” in Form T.R. 74 which shall be presented at the treasury along with each bill. Treasury Officers shall not pass any such bill for payment unless the treasury bill book is presented with it. The drawing officer shall be held personally responsible for entries in columns 1 to 6 and columns 12 and 13 of the book and omissions to make the entries required in respect of any bill and similarly the Treasury Officers shall be responsible for the entries or omission to make entries in columns 7 to 11 except in respect of the bills endorsed to private parties. Column 14 shall be filled in and attested by the Drawing Officer/Treasury Officer as required by the nature of the entry therein.
𝗤233. Blank Treasury Bill book shall be kept under double lock under the joint responsibility of the Treasury Officer and the Treasurer as per Rule
A:-280 of KTC Vol I
B:-339 of KTC Vol I
C:-228 of KTC Vol I
D:-223 of KTC Vol I
Correct Answer:- Option- D:-223 of KTC Vol I
𝗤234.The rule requiring the Drawing Officer to report the loss of Treasury bill Book to the Treasury Officer at once A:-Rule 223 of KTC Volume I
B:-Rule 147 of KTC Volume I
C:-Rule 123 of KTC Volume I
D:-Rule 165(a) of KTC Volume I
Correct Answer:- Option- A:-Rule 223 of KTC Volume I
𝗤235.Treasury Bill book form Number is
(A ) TR 74
(B) TR 75
(C) TR 76
(D) TR 77
Correct Answer:-Option:-A
𝗤236............. .. is responsible for the entries in column 1 to 6 and 12 to 13 of the Treasury Bill Book.
(A) Drawing officer
(B) Treasury officer
(C) Both of them
(D) Nobody
𝗤237.The columns in the treasury Bill Books to be filled up by the Treasury Officer while passing the bills presented by drawing officer are :
(A) 7 to 11
(B) 1 10 6
(C) 12 to 14
(D) 8 and 9
𝗤238.A fresh Treasury Bill Book for a new Financial Year shall be obtained by a drawing and Disbursing Officer:
(A) Rule 224 of KTC Vol. I
(B) Rule 222 of KTC Vol. I
(C) Rule 225 of KTC Vol. I
(D) 223 note 5 of KTC Vol. I
answer:-D) 223 note 5 of KTC Vol. I
Exception 1.—Bills for personal claims of gazetted government servants and of non-gazetted government servants who are specially authorised to draw their claims on Gazetted Officers’ Salary or T.A. bill Forms under Rule 169 for pay etc., need not be entered in the Treasury Bill Book.
Exception 2.—The Treasury Bill Book need not be presented along with any contingent bill endorsed in favour of a private party or with police department’s bill relating to bus owners claim or with travelling allowance bills of the Railway Police and Criminal Investigation department which may be paid at Sub Treasuries without pre-audit by the Treasury Officer.
NOTE 1.— Bills for personal claims of gazetted government servants and of non-gazetted government servants who are specially authorised to draw their claims on Gazetted Officers’ bill forms under Rule 169 for pay, etc., if they are drawn by superior officers under Rule 211 (b) shall be entered in the Treasury Bill Book pertaining to the office of the Superior officer which should be presented at the treasury along with such bills and in such cases the restriction in Note (4) below shall not be applicable.
NOTE 2.— In respect of contingent bills endorsed to private parties, the particulars of the bill shall be entered in columns 1 to 3 the details of the party in column 5 and the word “Endorsed” shall be entered in column 14, under the signature of the officer signing the bill in column 13. As the proceeds of these bills are not to be entered in the Cash Book, columns 7 to 11 to be filled in by the Treasury Officer may be left blank.
NOTE 3.— The Treasury Bill Book shall be supplied by the Treasuries at the rate of one book for each institution maintaining independent sets of accounts and cash book, on requisition from the drawing officer concerned. The Treasury Officer shall fill up, attest and sign the first fly leaf of the Bill book before it is made over to the drawing officer. The drawing officer concerned shall be responsible for the proper maintenance of each of the Bill Books so obtained by him. An officer drawing bills on more than one treasury or sub treasury shall obtain separate Treasury Bill Books from the respective Treasuries. He shall enter the bills to be presented in each treasury or sub treasury in the Bill Book issued by the concerned Treasury.
NOTE 4.— A Treasury or Sub Treasury Officer shall refuse to accept any bill if it is presented along with a Bill Book which has been used for presentation of bills on another Treasury.
NOTE 5.— A Treasury Bill Book shall be used till all the pages in the Book are exhausted or till the end of the financial year, whichever is earlier or till the Bill Book in use is irrecoverably lost. A fresh Bill Book shall be issued by the Treasury or Sub Treasury on presentation of the requisition in the printed form appended to the Bill Book, except for the issue of a Bill Book for a new financial year or in continuation of a lost one all requisitions for Bill Book shall be accompanied by the Bill Book in use, so as to enable the Treasury or Sub Treasury Officer to satisfy that the book has been completely used up and the blank columns have been cancelled by the drawing officer.
NOTE 6.—A fresh Treasury Bill Book shall be brought into use at the beginning of each financial year (i.e. entering the particulars of bills to be encashed from the 1st April onwards) and a second or subsequent volume shall not be brought into use in the same financial year unless the pages of the previous volume are completely used up or when the Bill Book in use is irrecoverably lost and a certificate to that effect is recorded by the drawing officer above the 1st entry in the new volume.
NOTE 7.—
(a) When a Treasury Bill Book is found missing the drawing officer concerned shall intimate the details to the concerned Treasury Officer. The latter shall thereupon take necessary precautionary measures to ensure that bills, if any, presented along with the Bill Book, alleged to be lost are not honoured by the Treasury.
𝗤239.The Treasury Bill Book of a particular Govt. Office is found missing. Which is the rule requiring the Drawing Officer to report the fact to the Treasury Officer at once?
(A) Note 7 (a) below Rule 223 KTC Vol .1
(B) Rule 272 KTC Vol. I
(C) Rule 147 KTC Vol. I
(D) None of these
Correct Answer:- Option: ((A) Note 7 (a) below Rule 223 KTC Vol .1
(b) The drawing officer shall initiate an enquiry into the loss of the Bill Book and fix up the responsibility for its loss and take such further action as is deemed necessary.
(c) If the drawing officer is convinced that the Bill Book is irrecoverably lost, he may send a requisition with office seal duly affixed to the Treasury concerned stating that fact and requesting for the issue of a new Treasury Bill Book. The Treasury/Sub Treasury Officer shall there upon issue a new Bill Book to the drawing officer concerned recording the fact that it is issued in lieu of the lost Bill Book on the first page of the book. The treasury officer shall simultaneously intimate the fact of issue of the new Bill Book in place of the lost one, to the controlling officer of the concerned drawing officer.
(d) The drawing officer shall also reconstruct the lost Bill Book, with reference to the entries in the cash book, contingent registers, etc., of his office and verify the entries in the reconstructed book with reference to the subsidiary registers in the Treasury/Sub Treasury. The reconstructed Bill Book with the certificate reconstruction and verification with the Treasury/Sub Treasury figures recorded by the drawing office shall be made available to the inspecting officers for scrutiny.
𝗤240.🆀 In case a lost Treasury Bill Book of a Drawing Officer is found out subsequently, what are the steps to be taken by him?
(A) Cancel the blank pages and the requisition slips attached to that book, under attestation (B) Take steps to keep it under safe custody along with other used up Bill Books
(C) The fact of recovery of lest Bill Book shall be reported to the
Treasury Officer concerned
(D) All the steps detailed at (A), (B) and (C) above
𝗤241.In case the Treasury Bill Book is irrecoverably lost and a fresh
book is issued, the departmental officer shall reconstruct the lost bill book with reference to entries:
(A) in the office copies of the establishment bills
(B) in the office copies of Contingent bills
(C) in the cash book, contingent register, etc. and to be compared with the entries in the subsidiary registers of the treasury
(D) in the Appropriation Control Register
ANSWER:-(C) in the cash book, contingent register, etc. and to be compared with the entries in the subsidiary registers of the treasury
(e) In case, a lost Bill Book is found out subsequently the drawing officer shall immediately cancel the blank pages and the requisition slip attached to the Bill Book under proper attestation. He shall also take steps to keep the same under safe custody, along with other used-up Bill Books. The fact of recovery of lost Bill Book shall also be reported to the Treasury/Sub Treasury Officer concerned.
𝗤242.If a lost Treasury Bill Book is found out subsequent to the receipt
of fresh bill book from treasury, the Drawing Officer shall:
(A) Immediately cancel the blank pages and the requisition slips, keep it under safe custody along with other used up books and intimate the fact to the Treasury Officer
concerned
(B) Intimate the fact to the Treasury Officer
(C) Use it for further drawals
(D) Keep it under safe custody
ANSWER:-(A) Immediately cancel the blank pages and the requisition slips, keep it under safe custody along with other used up books and intimate the fact to the Treasury Officer concerned
NOTE 8.— The Treasury/Sub Treasury Officer shall not honour the bills presented for encashment, if he notices erasures or unattested corrections in a Bill Book, without reference to the Drawing Officer. It shall be the duty of the Drawing Officer to ensure that there are no erasures or unattested corrections in the Bill Book.
NOTE 9.— If columns 1 to 6 and 12 and 13 in respect of bill already encashed are not properly filled up by the Drawing Officers, the bills are liable to be objected to by the Treasury or Sub Treasury.
NOTE 10.— The Drawing Officers are personally responsible for the correct maintenance and safe preservation of the Bill Book.
Who is the custodian of the Treasury Bill Book?
(A) Head of Office
(B) The drawing and disbursing officer
(C) Treasury Officer
(D) None
ANSWER:- (B) The drawing and disbursing officer
NOTE 11.—A stock-cum-issue register of blank Bill Books shall be maintained at the Treasuries in Form 74 B and the stock shall be subjected to verification by the Inspecting Officers and audit parties. The serial number of the books received and issued shall be noted in the register together with the invoice/letter number of Government Press for receipt and requisition letter number and date of issue. The blank Treasury Bill Book shall be kept under double lock under the joint responsibility of the Treasury Officer and the Treasurer. Bill Book shall be issued according to serial number (first in first out method.)
𝗤243. (1) As per ...........the blank treasury bill books shall be kept under double lock
(A) Rule 89 KTC Vol. I
(B) Rule 91 KTC Vol. I
(C) Rule 200 KTC Vol. I
(D) Note 11 to Rule 223 KTC Vol. I
Correct Answer:-Option: D
𝗤244.The blank Treasury Bill Books shall be kept under in treasuries.
(A) double lock
(B) single lock
(C) triple lock
(D) none of these
Correct Answer:- Option: (A)double lock
𝗤245. Treasury bill book form No. is
A:-TR74
B:-TR75
C:-TR76
D:-TR77
Correct Answer:- Option-A:-TR74
𝗤246. Which form is used as treasury bill book?
A:-TR 7A
B:-TR 40
C:-TR 74
D:-TR 42
Correct Answer:- Option: C:-TR 74
𝗤247. Specimen signature card is in Form
A:-T.R. 74
B:-T.R. 75
C:-T.R. 74 B
D:-T.R. 74 A
Correct Answer:- Option: D:-T.R. 74 A
𝗤248. The bills relating to the claims of _______ need not be entered in the treasury bill book.
A:-N.G.Os
B:-Gazetted officers
C:-Wages of contingent employees
D:-Daily wages
Correct Answer:- Option: B:-Gazetted officers
𝗤249.Who is personally responsible for the correct maintenance and safe preservation of the Treasury Bill Book?
(A) Treasury Officer
(B) Director of Treasuries
(C) Drawing Officer
(D) None of these
Correct Answer:- Option: (C) Drawing Officer
𝗤250. If a treasury bill book is irrecoverably lost the DDO should
A:-prepare a duplicate bill book
B:-obtain payment certificate of the bills passed through lost bill book
C:-reconstruct the bill book after verification which treasury figures
D:-none of the above
Correct Answer:- Option-C:-reconstruct the bill book after verification which treasury figures
𝗤251. A Treasury Bill Book shall be used till all the pages in the books are exhausted or till the end of .................................
A:-Each month
B:-Financial year
C:-December
D:-None of these
Correct Answer:- Option-B:-Financial year
𝗤252. Where the treasury bill book need not be presented?
A:-Bank
B:-District treasury
C:-Sub treasury
D:-Additional sub treasury
Correct Answer:- Option- A:-Bank
𝗤253. Who is personally responsible for the correct maintenance and safe preservation of the Bill Book
A:-Drawing officer
B:-Establishment clerk
C:-Junior Superintendent
D:-None of these
Correct Answer:- Option-A:-Drawing officer
𝗤254. Column 6 of Treasury Bill Book in TR 74 is intended for :
(A) Gross amount of the bill
(B) Net amount of bill
(C) Dated signature of the drawing officer
(D) None of these
Correct Answer:- Option: (C) Dated signature of the drawing officer
224. Memorandum of deductions from bills.—When the Treasury Officer pays a bill drawn by a Survey Officer or other Drawing Officer whose headquarters is at a distance from the treasury, he should give the messenger, who brought the bill, a memorandum in (Form T.R. 75) showing clearly the amount of cash and Government drafts (if any) handed over, to him and explaining the deductions, or alterations if any, made in the bill or bills presented. The memorandum should be bi-lingual (i.e., in English and Malayalam), since it is important that the messenger should satisfy himself that the amount of cash and drafts (if any) shown in it as handed over to him is correct; when the messenger is not able to read, the Treasury Officer should himself explain to him the entries in the memorandum.
𝗤255. The treasury officer should maintain register of bills received for pre audit in:
(A) TR 76.
(B) TR70
(C TR51
(D) TR47
Correct Answer:- Option- (A) TR 76.
225. The Treasury Officer should maintain in Form T.R. 76 a Register of Bills received for pre-audit before payment at a sub treasury.
𝗤256. Register of bills received for pre-audit before payment has to be maintained in:
(A) TR 12
(B) TR7A
(C) TR 74
(D) TR 76
Correct Answer:- Option: (D) TR 76
𝗤257. Treasury officer should maintain in the form ............ register of bill received for pre-audit before payment at sub treasury:
(A) TR 74
(B) TR-76
(C) TR-79
(D) TR-84
226 When making any payment amounting to ` 250 or more to a non-official on behalf of the Government or any local authority on account of fees, commission, bonus, remuneration or reward of any kind, the Treasury Officer should furnish details of the payment and the payee’s address to the Income Tax Officer concerned, or, if he has any doubt as to which Income Tax Officer is concerned to the Commissioner of Income Tax.
The minimum limit of ` 250 applies to each single payment made to any one person and not to the total payments made to him during the year.
227. The procedure prescribed in rules 210 to 229 in regard to the payment of moneys at district treasuries at stations where the treasury does not transact its cash business through the Bank, shall apply generally mutatis mutandis also to sub treasuries at such stations and at the headquarters of districts, except that, unless there is a specific order of the Government to the contrary in regard to any class of payments, no payment shall be made at any sub treasury except upon a cash order drawn by the Treasury Officer on the sub treasury or a bill passed by him for payment at the sub treasury. Alterations and corrections in pass orders on bills payable at sub treasuries should be attested by the full signature of the Treasury Officer concerned. Bills passed for payment at sub treasuries should be sent by the Treasury Officers concerned direct to the sub treasuries where they are payable, intimation being sent at the same time to the departmental officers concerned asking them to take payment at the sub treasury on production of the intimation duly endorsed by them in favour of the person to whom, or to whose authorise messenger, payment is desired. The intimation should be triplicate in Form T.R. 77.
A register in Form T.R. 18 shall be maintained at the Sub Treasuries for noting details of passed bills for payment before the bills are sent to the Treasurer for effecting payments. This register is to be maintained by the Sub Treasury Officers, duly initialling each entry simultaneously with the signing of the Pay Order, and before they are entrusted to the Treasurers for making payment. At the end of the day, if any bill is returned by the Treasurer without actual payment, the corresponding entry in Form T.R. 18 along with the related entries in the subsidiary and other registers should be cancelled under his initials.
228. (a) A sub treasury shall pay valid claims of the classes specified in Appendix 13 without the Treasury Officer’s express pay order. A district treasury shall not, except under special arrangements or on particular occasions, pay claims which fall into any of those classes.
(b) When the office of the Accountant General issues an order to make a payment at a sub treasury, it shall ordinarily send the order to the Sub Treasury Officer through the Treasury Officer. If, on account of urgency, it is sent direct, the Accountant General shall inform the Treasury Officer to the fact and furnish the Sub Treasury Officer direct, if it has not already been done, with a specimen signature of the Audit Officer who has signed the order.
(c) Items placed in deposit by the Sub Treasury Officer himself without the authority of the Treasury Officer may be repaid on his own authority but amounts credited in other Sub Treasuries can be paid only on the orders of the Treasury Officer. The Director may, however, issue orders that, before repayment, all deposit repayment orders shall be forwarded to the district treasury for being passed for payment.
If any class of deposit is repayable at the sub treasury, it shall not be payable at the District Treasury also.
229. (a) Payment of land cess and fishery rentals to panchayats.—
For paying fishery rentals or half-yearly or final instalments of land cess due to panchayats the Treasury Officer or Sub Treasury Officer should prepare a consolidated bill in triplicate, including the amounts payable by book adjustment as well as by cash, with full details as to the amount due to each panchayat which should be obtained from the Collector and draw the total amount only on the date fixed and notified to the President of panchayats to appear at the treasury to receive payment. The Presidents should be given 15 clear days’ notice of the day so fixed.
The three copies of the bill should be disposed of as follows:¬
(i) Original to the treasury as a voucher with the list of payments.
(ii) Duplicate to be kept in the treasury or sub treasury.
(iii) Triplicate to be sent to the District Panchayat Officer.
The Treasury Officer or the Sub Treasury Officer concerned should disburse the amounts in the following manner:—
If a panchayat has a banking account with the Sub Treasury, the panchayat should be effected by book adjustment. The Treasury Officer or the Sub Treasury Officer concerned should certify that such amounts have been credited to the accounts of the respective panchayats. When the Presidents appear in person the officer-in-charge of the treasury should disburse the amounts due to them and obtain their acknowledgments in the special register prescribed for the purpose. The amounts due to those panchayats, whose Presidents fail to appeal at the Sub Treasury on the day fixed, should be remitted to them at their expense either on that date, if convenient, or on the next days and the postal money order receipts and the payee’s acknowledgment; should be filed with the duplicate of the bill.If the disbursement is made by a Sub Treasury Officer he should after disbursing the amounts in the above manner, furnish a certificate of disbursement to the Treasury Officer retaining the special register. The Treasury Officer will arrange to receive individual certificates from each sub treasury, and on the strength of the same and on the strength of the records of disbursement made at the District Treasury furnish to the Accountant General along with the treasury account, a consolidated certificate of disbursement for purposes of audit. A certificate of payment should also be endorsed on the triplicate bill sent to the District Panchayat Officer concerned who is responsible for auditing the accounts of the class II panchayats.
(b) Payment of surcharge on stamp duty.—
The procedure laid down in sub rule (a) above namely, preparation by the treasury of bills in triplicate and sending the triplicate copy to the District Panchayat Officer shall be followed for payment of surcharge on stamp duty.
TREASURIES WHICH TRANSACT THEIR CASH BUSINESS
230. At places where the treasury transacts its cash business through the Bank, all payments shall be made at the Bank unless the Government have specially ordered, in regard to any class of payments, that they shall be made elsewhere. At district headquarters stations where the district treasury transacts its cash business through the Bank the sub treasury payments shall nevertheless be made at the sub treasury.
NOTE 1.—In treasuries where cash business is transacted through the Bank, all pension claims will be paid at the treasuries themselves irrespective of any monetary limit. The amounts required for the payment of the pensions will be drawn from the Bank as an imprest.
Exception—As an exception to Note I above, pensions which are collected through the State Bank of India or the State Bank of Travancore, through their branches conducting Government business, will be paid at the Bank counters instead of a treasury counters.
NOTE 2.—All cash transactions relating to Treasury Savings Bank will be done at the treasury. *The procedure prescribed in Note 2 to sub rule (1) of rule 210, will be followed in Bank Treasuries as well.
𝗤258. The pension claims in a treasury where cash transactions are made through bank, the pension disbursement should be made:
(A) Through the Bank's ATM counter
(B) Through pension section of the bank
(C) By the treasury directly
(D) By the Directorate of Treasuries
ANSWER:-(C) By the treasury directly
231. (a) Except for bank drafts and cheques which shall be presented at the Bank for payment direct, all bills and other documents shall first be presented at the treasury. The Officer-in-charge of the treasury shall examine the bill or other document and if he approves and passes the charge, he shall enface on it an order to pay a specified amount. The order shall be numbered, dated and signed and the particulars of it shall be entered in the register of payment orders issued. The treasury shall then send the bill or other documents together with a list in duplicate of such bills or other documents to the Bank in a box through a special messenger who should be an employee of the treasury. The box should be properly locked and sealed in the presence of the Officer-in-charge of the treasury who should keep one of the two keys of the lock in his personal custody. The duplicate key should be in the personal custody of the agent of the Bank. On receipt of the box the agent will after verifying the seal to ascertain that there has been no tampering on the way, open the box with his key, verify the contents with entries in the list of bills or other documents and return one copy of the list with his acknowledgment of the bills and other documents and the box to the treasury through the messenger. Payment will be made by the Bank when the payee presents the token received by him from the treasury at the Bank. In passing bills and other documents for payment at the Bank, the Treasury or Sub Treasury Officer shall observe generally, rules 210 to 229 above.
NOTE 1.—Bills sent through messengers to the Treasury and the Bank should be endorsed by the drawing officer in the name of the messenger. The messenger’s signature should be taken on the bill itself,—
(i) in the drawing office, when it is endorsed in the messengers name, duly identified and attested by the drawing officer;
(ii) at the Bank, when the bill amount is actually paid to him;
(iii) the messenger should acknowledge receipt of the bill amount and discharge the claim before token is obtained from the Treasury.
NOTE 2—Requisition by the Accountant General or an Officer of the Indian Audit and Accounts Department authorised by the Accountant General in this behalf for obtaining Reserve Bank of India drafts for effecting monetary settlement of inter Governmental and other miscellaneous transactions need not be presented at the treasury, but may be presented at the bank direct without the express pay order from the Treasury.
(b) The above procedure should be followed mutatis mutandis in cases where bills are sent to the Treasury or the Bank by Government servants other than drawing officers. When the amount of a bill is to be paid partly at the Bank at the district headquarters and partly at sub treasuries, the Treasury Officer shall authorise payment of the bill partly in cash for the amount required for disbursement at headquarters and partly in drafts or cash orders for which formal applications should be attached to the bills.
(c) The Bank shall make payment strictly in accordance with the pay order of the officer-in-charge of the treasury, after obtaining on the bill or other documents a proper discharge from the payee in addition to the signature at the foot of the bill. All bills, cheques and other documents, passed by Treasury Officers and the Accountant General for payment at the Bank, as well as Interest Payment Orders, etc., being non-negotiable instruments warrant special precaution on the part of the Bank in the matter of identification of the payee. All such claims have normally to be presented by the payee personally, but where payment is desired to be made to an endorsee (other than a banker) or a messenger, the provisions of rule 188 (viii) or the rule in the Note under (a) above, as the case may be, should be strictly followed by the drawing officer. The Bank will not, however, disburse payments of such claims unless the Bank is satisfied about the identity of the person receiving payments as attested by the drawing officer in accordance with rule 188 (viii) or Note under (a) above, as the case may be. The Bank shall also verify before making the payment that the signature of the drawing officer attesting the payee’s signature tallies with that on the bill as passed by the Treasury Officer.
𝗤259. The bank shall make payment strictly in accordance with the pay order of the officer in charge of ___________
A:-Bank manager
B:-Treasury officer
C:-Cashier of bank
D:-None of these
Correct Answer:- Option-B
Payment of cheque including Public Debt Office interest warrants which are governed by the Negotiable Instruments Act shall be made in accordance with the provisions of that Act and any generally recognised practice established among bankers by custom.
A bill *pre-checked by the Accountant General and enfaced for payment at a Treasury or an authorisation issued by the Accountant General for non-recurring payments due to a gazetted government servant such as fees, honoraria, etc., should not be paid if it is presented at the Treasury three months after the date of enfacement or authorisation as the case may be. Such bills or authorisations for payments debitable to travelling allowance, contingencies, grant-in-aid, scholarships, stipend, etc., passed for payment and issued in one financial year shall not be paid after the close of that year even if three months have not elapsed since the date of enfacement/ authorisation. In all such cases where the period of validity is over, the bills/ authorisations should be returned to the Accountant General by the Treasury Officer with a non-payment certificate for cancellation of the enfacement/ authorisation, if fresh sanction or allotment of funds is necessary or for revalidation of the *pre-checked enfacement/authorisation as the case may be, by the Accountant General.
𝗤260. A bill passed by Accountant General for non recurring payments should be cashed:
(A) Before the close of the Financial Year
(B) Before the close of the Calendar Year
(C) Before 3 months from the date of order and before the close of the Financial Year
(D) Before 6 months from the date of order and the close of the Financial Year
ANSWER:-(C) Before 3 months from the date of order and before the v close of the Financial Year
(d) Payment orders issued by the Treasury shall be valid only for a period not exceeding ten days to be fixed by the Collector. If the payee does not turn up to receive payment at the Bank before the expiry of the fixed time, the Bank shall return the bill to the Treasury Officer for revalidation on further application of the party.
𝗤261. The validity period of payment orders by the Treasury is
A:-One day
B:-Three days
C:-Five days
D:-Ten days
Correct Answer:- Option-D
NOTE—T.A. Contingent, Grants-in-aid, Scholarship and Stipend bills which have been passed for payment by the Treasury Officer during a financial year will not be paid at the Bank in the next financial year. In such cases the passed bills which remain unpaid at the close of the 1st working day of the financial year should be returned by the Bank to the Treasury Officers concerned who shall cancel the ‘Pay Order’ and sent back the bills to the parties concerned. This restriction will also apply to other types of bills which are payable from the allotment of a specified year only.
𝗤262. The passed bills which remain unpaid at the close of the first working day of the financial year should be returned by the bank to the treasury officers concerned who shall cancel the pay regarding this : order and send back the bills to the parties. Choose the exact rule
(A) Rule 232KTC Vol. I
(B) Rule 431KTC Vol. I
(C) Rule 223 KTC Vol. I
(D) Note below Rule 231 (d) KTC Vol.1
Correct Answer:- Option: (D) Note below Rule 231 (d) KTC Vol.1
232. When the drawing officer desires payment of a bill or other document to be made wholly or partly in drafts, he shall submit a formal application with the bill and indicate the manner in which he desires payment to be made in his receipt on the bill. If the Officer-in-charge of the treasury is satisfied that the issue of drafts is permissible he shall specify accordingly in the pay order the manner in which payment shall be made.
233. When the holder of a Government promissory note registered for payment of interest at a Treasury which transacts its cash business through the Bank desires to claim interest, he shall present it to the Treasury or Sub Treasury Officer concerned, who shall examine it make the necessary record in the manner prescribed in the Government Securities Manual and, if interest is payable to the holder under the rules, give him an order on the Bank for payment of the amount due.
234.The treasury shall prepare all advices or certificates of payment which have to be sent to any public officer or department under any rule since the point to be advised or certified is not that the moneys have been, paid out by the bank but that the payment has been duly entered in the treasury accounts.
235. Treasury Bill Book.—The Treasury Bill Book need not be presented at the bank along with any bill passed for payment at the Bank. The Treasury should fill up columns 7 to 11 of the book even when the payment is made at the bank and the government servant in the Treasury who initials the entries in the Treasury Bill Book should make a note of the objection or disallowances in the relevant columns and remark columns as the case may be over his initials.
236. [Omitted][G.O.(P) 386/80/Fin., dated 18th June, 1980]
237.Special to Judicial Department.—Repayment of Civil Court’s and Criminal Court’s deposits.¬
(1) High Court.—The repayment of deposits in the High Court is governed by the original and appellate side rules of the High Court contained in the “Civil Rules of Practice”.
(2) Other Civil Courts.—When any person presents an order of a civil court for repayment of a deposit in whole or in part, the Bank should require him to acknowledge receipt of the amount on the reverse of the order. If he is not the person named in the court’s payment order, the Bank should require him to satisfy it that the person named in the court’s order has signed an acknowledgment of receipt on the reverse of the order and has authorized him to receive the payment.
Every order of a civil court for repayment of a deposit should be taken to the Treasury Officer for countersignature before it is presented at the Bank, unless the Bank keeps a personal ledger account for the deposits of each court. Each civil court for which the Bank maintains such an account should intimate the Bank, from time to time the amount of the lapsed deposits which should be deducted from the balance shown in the account and the pass book.
The Bank should not make payment on any order for the repayment of a civil court deposit which is presented after the end of the account month in which it was issued (c.f. Rule 206 above).
𝗤263. A repayment of deposit ordered by a court to the Bank should be countersigned:
(A) By the Accountant General
(B) By the Treasury Officer
(C) By the Treasury Director
(D) By the Finance Secretary
ANSWER:-(B) By the Treasury Officer
NOTE—The personal ledger accounts for the deposits of civil courts dealing with treasuries which transact their cash business through the Bank are maintained by the Bank.
(3) Repayment of Revenue and Criminal Courts’ deposits.—A deposit standing at a person’s credit in a Treasury Officer’s Judge’s or Magistrate’s accounts should be repaid only on the order of the government servants who maintain the registers in which it is entered. A person who claims the repayment of any such deposit should apply to the government servant who received it. If the claim is in order, the government servant should, after examining the check register and making the necessary entry regarding the repayment, give the applicant an order for payment at the Bank. A repayment order signed by a Judge or Magistrate should be taken to the Treasury Officer for countersignature before it is presented at the Bank, unless the Bank keeps a personal ledger account for the deposits of each court. Each Magistrate’s Court for which the Bank maintains such an account should intimate to the Bank, from time to time, the account of the lapsed deposits which should be deducted from the balance shown in the account and the pass book
.
The bank should not make payment on any order for the repayment of a revenue deposit or a criminal court deposit, unless it is presented before the expiry of three months from the date of issue or before the close of the financial year in which it is issued, whichever is earlier (c.f. Rule 207 above).
238. Special to Local Funds.—In cases where the banking accounts of the local funds are kept at the bank (See Instruction III in Chapter V in Part VIII below) all adjustments made to the debit/credit of such account, either by the treasury or by the Accountant General, should without delay, be communicated by the treasury to the bank.
If an order of attachment of Court against a Government Servant is received before fully complying with a previous order of attachment against him:
ReplyDelete(A) recovery on second advance may wait till the entire amount covered by previous In order is effected
(B) the position may be intimated to the Court and instructions sought for
(C) the recoveries in respect of both the attachment orders shall be made by the disbursing officer within the maximum limit prescribed under the Rules
(D) the matter may be brought to the notice of next superior officer
Correct Answer: Option:(C) the recoveries in respect of both the attachment orders shall be made by the disbursing officer within the maximum limit prescribed under the Rules
RULE 211
Which is the rule authorizing a Treasury Officer to return a bill bearing an erasure, requiring to present a fresh one
ReplyDeleteA:-Rule 210(2)(c) KTC Vol I
B:-Rule 213(a) KTC Vol I
C:-Rule 213(b) KTC Vol I
D:-None of the above
Correct Answer:- Option-A
A fresh treasury bill book will be obtained by a drawing and disbursing officer under rule __________
ReplyDeleteA:-223 of KTC Vol I
B:-225 of KTC Vol I
C:-222 of KTC Vol I
D:-224 of KTC Vol I
Correct Answer:- Option-A
A fresh treasury bill book will be obtained by a drawing and disbursing officer under rule __________
ReplyDeleteA:-223 of KTC Vol I
B:-225 of KTC Vol I
C:-222 of KTC Vol I
D:-224 of KTC Vol I
Correct Answer:- Option- A:-223 of KTC Vol I
Procedure for payment of arrears of pay and allowances of deceased Government servant is in Rule __________ of KTC Vol I.
ReplyDeleteA:-212 A
B:-218
C:-214
D:-212 C
Correct Answer:- Option- A:-212 A
Payment of last salary of a Gazetted Officer is in
ReplyDeleteA:-211 KTC Vol I
B:-212 (b) KTC Vol I
C:-212 KTC Vol I
D:-212 (a) KTC Vol I
Correct Answer:- Option- D:-212 (a) KTC Vol I
Claims of a deceased Govt servant are processed as per rule
ReplyDeleteA:-212 A of KTC Vol I
B:-212(b) of KTC Vol I
C:-212(a) of KTC Vol I
D:-211 of KTC Vol I
Correct Answer:- Option- A:-212 A of KTC Vol I
Blank Treasury Bill book shall be kept under double lock under the joint responsibility of the Treasury Officer and the Treasurer as per Rule
ReplyDeleteA:-280 of KTC Vol I
B:-339 of KTC Vol I
C:-228 of KTC Vol I
D:-223 of KTC Vol I
Correct Answer:- Option- D:-223 of KTC Vol I
ReplyDeleteWhich is the rule authorizing a Treasury Officer to return a bill bearing an erasure, requiring to present a fresh one
A:-Rule 210(2)(c) KTC Vol I
B:-Rule 213(a) KTC Vol I
C:-Rule 213(b) KTC Vol I
D:-None of the above
Correct Answer:- Option-A:-Rule 210(2)(c) KTC Vol I
ReplyDeleteClaims of deceased government servant
A:-112 KTC Vol. 1
B:-212 (a) KTC Vol. 1
C:-212 (b) KTC Vol. 1
D:-212 A KTC Vol. 1
Correct Answer:- Option-D:-212 A KTC Vol. 1
Rules relating to the claims for a service rendered by a person not in Government service
ReplyDeleteA:-Rule 214 KTC Vol. 1
B:-Rule 215 KTC Vol. 1
C:-Rule 216 KTC Vol. 1
D:-Rule 218 KTC Vol. 1
Correct Answer:- Option- A:-Rule 214 KTC Vol. 1
A treasury officer can issue either a Draft or a cash order for the purpose of defraying service expenditure from a sub treasury in his district in exchange for properly prepared bills as per rule
ReplyDeleteA:-212 A of KTC Vol I
B:-213(a) of KTC Vol I
C:-212(a) of KTC Vol I
D:-211 of KTC Vol I
Correct Answer:- Option- B:-213(a) of KTC Vol I
ReplyDeleteThe rule requiring the Drawing Officer to report the loss of Treasury bill Book to the Treasury Officer at once
A:-Rule 223 of KTC Volume I
B:-Rule 147 of KTC Volume I
C:-Rule 123 of KTC Volume I
D:-Rule 165(a) of KTC Volume I
Correct Answer:- Option- A:-Rule 223 of KTC Volume I
A fresh Treasury Bill Book for a new Financial Year shall be obtained by a drawing and disbursing officer as per ___________ Rule 223 of KTC Vol 1.
ReplyDeleteA:-Note 4
B:-Note 6
C:-Note 3
D:-Note 5
Correct Answer:- Option-D