[MEGHALAYA TREASURY RULES, 1985][1] In exercise of the powers conferred by clause (2) of Article 283 of the
Constitution of India and all other powers enabling him in this
behalf and in supersession of rules and orders relating to the matters covered
by these rules, the Governor of Meghalaya is pleased to make the following
rules, namely :- (1)
These rules
may be called the Meghalaya Treasury Rules, 1985. (2)
They shall
come into force with effect from the date of publication. GENERAL
PRINCIPLES AND RULES If the
Government considers it necessary or expedient so to do for avoiding any
hardship or removing any difficulty that may arise as a result of the
application of these rules, it may subject to such restrictions and conditions
if any as it may think fit to impose, dispense with or relax the provisions of
any of these rules in any case or class of cases. In these
rules unless the context otherwise requires, the following expressions have the
meaning hereby assigned to them that is to say :- (a)
"Accountant
General" means the head of an office of accounts and audit subordinate to
the Comptroller and Auditor-General of India. When used in relation to a
treasury, this expression refers to the authority to whom the accounts of the
treasury are rendered. (b)
"Accounts
Officer" means the head of an office of accounts set up under the scheme
of departmentalization of Government Accounts. (c)
"Audit"
Officer" means any Officer subordinate to or under the superintendence of
the Comptroller and Auditor-General, who exercises audit functions. (d)
"The
Bank" means any Office or branch of the Banking department of the Reserve
Bank of India, any branch of the State Bank of India acting as the agent of the
Reserve Bank of India is accordance with the provisions of the Reserve Bank of
India in accordance with the provisions of the Reserve Bank of India Act, 1934
( 2 of 1934) and any branch of a Subsidiary Bank as defined in section 2 of the
State Bank of India ( Subsidiary Banks) Act, 1959 ( 38 of 1959) which is
authorized to transact Government business as agent of the state Bank of India
or any other agency appointed by the Reserve Bank of India "Reserve
Bank" means the Reserve Bank of India constituted under the Reserve Bank
of India Act, 1934 ( 2 of 1934) (e)
"Collector"
means the head of a district and includes any other officer for the time being
authorized the duties of the Collector for the purpose of these rules. (f)
"Competent
Authority" means the Government or any other authority to whom the
relevant powers may be delegated by the Government. (g)
"Comptroller
and Auditor General" means the Comptroller and Auditor-General of India. (h)
"Constitution"
means the Constitution of India. (i)
"District"
includes any area whether described as a district or by any other name which is
served by a treasury placed in direct relation with an Accountant-General and
the term 'District Treasury' shall be construed accordingly. (j)
"The
Government" means the State Government. (k)
"Government
Account" means the account relating to the Consolidated Fund, the
Contingency Fund or the Public account. "Consolidated
Fund" means the Consolidated Fund of the State Government as referred to
in clause (i) of Article 266 of the Constitution. "Public Account"
means the Public Account of State referred to in clause (2) of Article 266 of
the Constitution. 'Contingency Fund' means the Contingency Fund of the State
established under the Assam Contingency Fund Act, 1950 as adapted by the
government of Meghalaya (l)
"State"
means any State specified in the first Schedule to the Constitution. (m)
"Treasury"
includes a sub-treasury. "Bank
Treasury" means a treasury, the cash business of which is conducted by the
bank and a Non-Bank Treasury' means a Treasury other than a Bank Treasury. LOCATION OF
MONEYS CREDITED TO GOVERNMENT ACCOUNT Unless
otherwise prescribed, moneys credited to government Account shall be held
either in a State Treasury or in the Bank. The deposit
of such moneys in the Bank shall be governed by the terms of the agreement made
with the Bank under section 21 of the Reserve Bank of India Act, 1934 ( 2 of
1934). GENERAL
SYSTEM OF CONTROL OVER STATE TREASURY DISTRICT
TREASURIES (1)
There shall
be a State treasury at such places as the Government may direct after
consultation with the Comptroller and Auditor-General. If moneys standing in
the Government Account are, in any district so specified, not deposited in the
Bank, the treasury of that district shall be divided in two departments; a
department of accounts under the charge of an Accountant, and a department of
case, stamps and opium under the charge of a Treasurer. Subject as hereinafter provided in this rule, the general procedure of
and conduct of business in a district treasury shall be regulated by the
provisions contained in Part II. (2)
The Treasury
shall be under the general charge of the Collector who may entrust the
immediate executive control to a Treasury Officer subordinate to him by may not
divest himself of administrative control. The collector shall be responsible
for the proper observance of the procedure prescribed by or under these rules
and for the punctual submission of all returns required for the treasury by the
Government, the Comptroller and Auditor-General, the Accountant General and the
Bank. (3)
The duty of
verifying and certifying monthly case balance, if any, in a State Treasury and
of submitting the monthly accounts of such balance, in such form and after such
verification as the Comptroller and Auditor-General may require, shall be
undertaken by the Collector or by such other officer as may be authorized by or
under these rules to act in this behalf. It must be performed by the Collector
in person at least once in every period of six months. The procedure to be observed for the verification of cash balances, if
any, in a State Treasury shall be regulated by the provisions contained in this
behalf in Part-IV (4)
When a new
Collector is appointed to a district, he shall at once report his appointment
to the Accountant General and shall certify to the Accountant General the
amount of the Cash balance and stamp and opium stores, if any, which he has
taken over. The certificate shall be submitted after the method of verification
specified in a part IV has been applied. (5)
No portion
of the responsibility for the proper management and working of treasuries shall
devolve upon the officers of the Indian Audit and Accounts Department. The
inspection of treasuries by officers of the Indian Audit and Accounts
Department shall not relieve the Collector of his responsibilities for
management and inspection. SUB
TREASURIES In the even
of establishment of one or more sub-treasuries under district treasury, the
arrangement for the administration thereof and for proper conduct of business
therein shall be such as may be prescribed by the Government after consultation
with the Accountant General. Where a sub treasury renders accounts to a
district treasury under the control of a State Government, the arrangements for
administration thereof and for the proper conduct of business therein shall be
such as may be settled by the State Government after consultation with
Accountant General. The daily
accounts of receipts and payment of moneys at a sub-treasury must be included
in the accounts of the district treasury. PAYMENT OF
REVENUE OF THE GOVERNMENT INTO THE GOVERNMENT ACCOUNT (1)
Subject to
Sub-rule (2) below, all moneys received by or tendered to Government shall,
without undue delay, be paid in full into a treasury and shall be included in
the accounts of the State Government. Moneys received as aforesaid shall not be
appropriated to meet departmental expenditure, nor otherwise kept apart from
the accounts of the Government. Note : If a
Government servant received in his official capacity moneys which do not relate
to or form part of the revenues of the State and the deposit of which in the
custody of Government has not been authorized by Government, he must open an
account with a bank for their deposit. Account under this rule may be opened
with an office of the Reserved Bank of India, with a Branch of the State Bank
of India, with a Post Office Saving Bank or, subject to the approval of
Government, with any other bank. The Government servant will be personally
responsible that the money are expended in strict conformity with the rules and
regulations governing the fund to which the moneys appertain, and that a
precise record of all the transaction of the fund is kept in a form complying
with the regulations of the fund. (2)
Notwithstanding
anything contained in Sub-rule (1) of this rule, direct appropriation of
departmental receipts for departmental expenditure is authorized in the
following cases that is to say:- (1)
In the case
of moneys received on account of the service of summons, diet money of
witnesses and similar purposes, in Civil, Revenue and Criminal cases. (2)
In the case
of deposits received at a Civil Court and utilized by the Court to meet claims
for the refund of such deposit. (3)
In the case
of fees received by Government servants appointed Notaries Public under the
Negotiable Instrument Act, 1881 ( 26 of 1881) and utilized to defray legal
expenses incurred by them in the discharge of their duties as such Notaries
Public. (4)
In the case
of Public works, and other similar departments for utilization under
departmental regulation of cash receipts temporarily for current work
expenditure, or in very exceptional cases for disbursements of pay and
travelling allowances charges wherever this course has been authorized by the
Accountant General to prevent any abnormal delay in payment. (5)
In the case
of cash found on the persons of prisoners at the time of their admission to
jail and used for the repayment by jail Superintendents under departmental
regulations of similar sums due to other prisoners on their release. (6)
In the case
of the State Library, or any other Government Library, to permit the
replacement of books belonging to the Library which are not returned by
borrowers, out of their deposit money; (7)
In the case
of the Shillong Town Diary Milk Supply Scheme to permit refunds on account of
the cost of milk not drawn by the customers out of their monthly quota for
which they have made advance deposit. (8)
In the of
Poultry Farms, to permit refunds to private poultry farmers of amounts paid in
advance by them in excess of the cost of chicks, etc., supplied to them
including incidental charges connected therewith. (9)
In the case
of Pasteur Institute, Shillong to utilize the cost received on account of sale
of sera and vaccine produced at the Institute, for refund to the indentors of
the excess amount received from them. Provided
that the authority hereby given to appropriate departmental receipts for
departmental expenditure shall not be construed as authority to keep the
departmental receipts and expenses defrayed there from outside the account of
the payments into and the withdrawals from the Consolidated Fund. (3)
In Special
cases authorized by the Government, moneys received or tendered on account of
the revenues of the State Government may be deposited with a bank other than
the Reserve Bank or its agent for the purpose of Government transactions. The
conditions under which such deposits may be made and the manner in which the
balances of such deposits shall be included in the Government account will be
decided by the Government in each case after consultation with the Comptroller
and Auditor - General A Government
officer may not, except with the special permission of the Government deposit
in a bank , other than the State Bank or its agent for the purpose of
Government transactions moneys withdrawn from the Government Accounts under the
provisions of Rules 11 to 23. The
procedure to be adopted by Government officers and other authorized collecting
agencies in receiving moneys on account of the State Government revenues,
granting receipts for such moneys and bringing them in the Government Account,
and by the treasury and the Bank in receiving such money and granting receipts
for them shall be regulated by the provisions contained in Part III. CUSTODY OF
MONEY RELATING TO OR STANDING IN THE GOVERNMENT ACCOUNT (1)
The
procedure for the safe custody of moneys in the hand of Government officers or
held in a State Treasury, shall be regulated by the provisions contained in
Part IV. (2)
The Bank is
responsible for the safe custody of Government moneys deposited in the Bank. WITHDRAWAL
OF MONEYS FROM THE GOVERNMENT ACCOUNT In Rules 12
to 23 the term 'withdrawal' with its cognate expressions refers to the
withdrawal of funds from the Government Account for disbursements of or on
behalf of the Government. Save as
expressly provided by or under these rules, or unless the Government after consultation
with the Comptroller and Auditor-General otherwise direct in any case, moneys
may not be withdrawn from the Government Account without the written permission
of the Treasury Officer or of an officer of the Indian Audit and Accounts
Department authorized in this behalf by an Accountant General. An
Accountant General may, within the limit of his own jurisdiction, permit
withdrawal for any purpose. Unless expressly authorized by these rules or by
any special orders of the Government, an Accountant General may not permit
withdrawal at a place outside the limits of his own jurisdiction. (1)
Subject at
hereinafter provided , a Treasury Officer may permit withdrawal for all or any
of the following purpose, namely - (i)
To pay sums
due from the Government to the drawing officer; (ii)
To provided
the drawing officer with funds to meet claims likely to be presented against
the Government in the immediate future by other Government servants or by
private parties; (iii)
To enable
the drawing officer to supply funds to another Government officer from which to
meet similar claims; (iv)
To pay
direct from Treasury or from the Bank sum due by the Government to a private
party; (v)
In case of a
Government officer or authority empowered to make investments of moneys,
standing in the Government Account, for the purpose of such investments; (vi)
To pay sums
to the drawing officer on account of permanent advance sanctioned to this
office; (vii)
To pay sums
on account of loans and advances; (viii)
Grant - in-
aid to Local Bodies, religious, charitable or educational Institutions,
Stipends, Scholarships, Contribution to public exhibitions and fairs,
expenditure from discretionary grants placed at the disposal of the head of
local administration, Commissioners, etc., compensation to government servants
for accidental losses, payment of principal and/or interest for the loans
obtained from the Financial Institution like Life Insurance Corporation,
General Insurance Corporation, National Co-operation, Development Corporation,
National Bank for Agriculture and Rural Development etc., can be disbursed at
the Treasury without authorization form Accountant General. A copy of every
Government. (ix)
Sanction
under the rule shall be forwarded to the Treasury/Sub-Treasury Officer who will
not make payment without receiving the sanctioning order. Bills for payment of
the aforesaid grants-in - aid to private individuals, non-government
institutions, body corporate, etc., shall be accompanied by an attested copy of
the sanction and shall be countersigned by the competent authority where
necessary. Note 1 :
Advice list in respect of the grants-in-aid bills presented to the treasury
should be sent to the treasury Officer concerned by the Countersigning
authority of the bills in order to enable the Treasury Officer to check the
bills with reference to the Advice List. Note 2 :
Repayment of principal and payment of interest of the loan should be distinctly
and separately drawn in Miscellaneous Bill form through Bank Draft by the
department concerned who is responsible for timely repayment of the loan as per
terms and conditions of the Agreement. Note 3 : The
term grants-in-aid, contributions, etc., includes such classes of expenditure
as grants to local bodies, religious, charitable or educational institutions,
contributions to public exhibitions and fairs expenditure from the
discretionary grants and compensations to Government servants, both gazette and
non gazette for accidental losses, etc., (2)
Unless
expressly authorized by an Accountant General, A Treasury Officer shall not
permit withdrawal for any purpose not specified in sub-rule (I) of this rule. Except as
provided in Rule 22 and 23 a Treasury Officer shall not permit withdrawal for
any purpose unless the claim for withdrawal complies with the provisions
contained in Part V as to the person by whom and the form in which the claim
shall be preferred and the checks to which the claim shall be submitted by the
Treasury Officer before directing payment thereof. A treasury
Officer has no general authority to make payments on demands presented at the
treasury, his authority being strictly limited to the making of payment
authorized by or under these rules. If a demand of any kind is presented at a
Treasury for a payment which is not authorised by or under these rules, or is
not covered by special order received from the Accountant General, the Treasury
Officer shall decline payment for want of authority. A Treasury Officer has no
authority to act under an order of the Government sanctioning a payment unless
the order is an express order to him to make the payment; and even such special
orders should, in the absence of urgency, be sent through the accountant
General. A Treasury
Officer shall not honour a claim which he considers to be disputable. He shall
require the claimant to refer it to the Accountant General. Except as
otherwise provided in Section 1 of Part V, a Payment shall only be made in the
district in which the claim arises. No
withdrawal shall be permitted on a claim for the first of any series of payment
in a district, of pay or allowances to a Government servant other than a person
newly appointed to Government service, unless the claim is supported by a last
pay certificate in the prescribed form. A Treasury Officer may not permit any
withdrawal in respect of pay or allowances of a Government servant to whom he
has granted a last pay certificate unless the certificate is first surrendered. Note :
Withdrawal for a claim for travelling allowance in respect of journey, by a
retiring Government servant and his family, from his last place of duty to a
place where he wishes to reside, may be permitted by a treasury officer even
without surrendering the last pay certificate. The Treasury
Officer, other than the cash payment made in the bank shall be responsible to
the Accountant General for acceptance of the validity of a claim against which
he has permitted withdrawal and for evidence that the payee has actually
received the sum withdrawn. The Treasury
Officer shall obtain sufficient information as to the nature of every payment
he is making and shall not accept a claim which does not formally present that
information unless there are valid reasons which he shall record in writing for
omitting to enquire it. The Treasury
Officer may correct an arithmetical inaccuracy or obvious mistake in any bill
presented to his for payment, but shall intimate to the drawing officer any
correction which he made. A Collector
may, in circumstances of urgency, by an order in writing authorize and require
a Treasury Officer to make a payment , not being a payment of pension, without
complying with the provisions of these rules. In any such case, the Collector
shall at once forward a copy of his order and a statement of the circumstances
requiring it, and the Treasury Officer shall at once report the payment, to the
Accountant General. Note : The
need for exercising the special power under this rule should not arise at all
in normal conditions. The power should be used only in real cases of urgency,
e.g. flood earthquake and the like and withdrawal of money under this rule
should, so far as possible, exclude all personal claims of Government Servants. TRANSFER OF
MONEYS STANDING IN THE GOVERNMENT ACCOUNT (1)
The transfer
of moneys from one Treasury to another between currency chest balance and
treasury balance of a Treasury and between a State Treasury and the Bank shall
be governed by such instructions as may be issued in this behalf by the
Government after consultation with the Reserve Bank. Subject as
provided above, the provisions of Part XI and any subsidiary instructions
issued there under shall regulate the procedure with regard to the matters
aforesaid. (2)
The transfer
of moneys from or to a small coin depot to or from a treasury shall be governed
by the procedure specified in Part XI. RESPONSIBILITY
FOR MONEYS WITHDRAWN If a
Treasury Officer receives intimation from the Accountant General that moneys
have been incorrectly withdrawn and the a certain sum should be recovered from
a drawing officer, he shall effect the recover without delay and without regard
to any correspondence undertaken or contemplated with reference to the
retrenchment order; and the drawing officer shall without delay repay the sum
in such manner as the Accountant General may direct. (1)
Subject as
hereinafter provided in this rule the procedure to be observed by a Government
officer in regard to moneys withdrawn from the Government Account for
expenditure shall be regulated by the provisions made in this behalf in Part V. (2)
A Government
officer supplied with funds for expenditure shall be responsible for such funds
until an account of them has been rendered to the satisfaction of the
Accountant General concerned. He shall also be responsible for seeing that
payments are made to persons entitled to receive them. (3)
If any doubt
arises as to the identity of the Government officer by whom an account of such
funds shall be rendered, it shall be decided by the Government. INTER
GOVERNMENT TRANSACTIONS (1)
Save as
provided hereafter in Rule 29 no such transaction of the state Government with
Central Government shall be adjusted against the balance of the State Government
except in accordance with the direction as may be given by the Comptroller and
Auditor - General with the approval of the Government to regulate the procedure
for the accounting of such transactions. (2)
All
adjustments against the balance of the state Government by debit or credit to
the Account of a Central Government shall be made through the Central Accounts
Section of the Reserve Bank. Receipts and
disbursements by other State Government including Central Government on behalf
of the state Government shall be adjusted, as far as practicable, directly
against the balance of the State Government held by the Bank, but where such
transactions are temporarily taken into Accounts against the balance of other
State Governments including Central Government, the Accountant General of the
state will on receipt of intimation from the treasury, made the requisite
adjustment in respect of the aforesaid transactions through the Central
Accountants Section of the reserve Bank against the balance of the state
Government held by the Bank. In order
that the transactions pertaining to the State Government may be correctly
recorded against the balance of the state Government all challans, bills,
cheques, vouchers, etc., which serve as evidence for payments into or
withdrawals from the Government Account, or on the authority of which
adjustment s in the initial accounts are made against the balance of the state
Government by Treasuries and the Bank, shall be printed on blue papers: Provided
that in the case of any particular kind of document aforesaid, the Government
may after consultation with the Comptroller and Auditor-General suspend or
waive the operation of this rule. This is subject to the condition that
whenever forms other than those of blue colour are used, such forms must
invariably be so prominently marked as to indicate clearly that they pertain to
transactions of the state Government. SUPPLEMENTAL Nothing in
these rules shall have effect so as to impede or prejudice the exercise by the
Comptroller and Auditor-General of the powers vested in him by or under the
Comptroller and Auditor, General's ( Duties, Powers and Conditions of Service)
Act, 1971 to give directions regulating the submission to the Indian Audit and
account Department of the accounts kept in treasuries or in departmental
offices, accompanied by such vouchers in support thereof as the Comptroller and
Auditor-General may require for purposes of audit or for the purpose of keeping
the account of which he is responsible. Nothing
contained in, or in the application of, these rules shall have effect so as to
impose upon the Bank in connection with the business of the government any
responsibility not imposed upon the Bank by the terms of the agreement referred
to in Rule 4. (1)
Where, under
the provisions of these rules, the detailed procedure with respect to any
matter is required to be prescribed or regulated by departmental regulation,
such regulations, to be observed by particular departmental shall be made by
the Government, or with the approval of the Government by such departmental
authorities as may be authorized by the Government to act in this behalf. (2)
Nothing
contained in this rule affects the validity of any order, instruction or direction
contained in any authorized departmental regulation except in so far as such
order, instruction or direction is inconsistent with or repugnant to any
distinct provision contained in these rules.MEGHALAYA TREASURY RULES, 1985
PREAMBLE