Municipal Accountant, Class III, In The
Gujarat State Municipal Accounts Service (Departmental Examination) Rules, 2023
[02nd February 2023]
In
exercise of the powers conferred by clause (c) of sub-section (2) of section
47A read with the proviso to sub-section (3) of section 277 of the Gujarat
Municipalities Act, 1963 (Guj. 34 of 1964), the Government of Gujarat makes the
following rules to provide for regulating the conditions of service of persons
appointed to the post of the Municipal Deputy Accountant, Class III, in the
Gujarat State Municipal Accounts Service, in so far as they relate to passing
of the departmental examination, to be eligible for promotion to the post of
the Municipal Accountant, Class III, in the Gujarat State Municipal Accounts
Service, namely: -
Rule - 1. Short title, commencement and extent
(1)
These
rules may be called the Municipal Accountant, Class III, in the Gujarat State
Municipal Accounts Service (Departmental Examination) Rules, 2023.
(2)
They
shall come into force from the date of their publication in the Official
Gazette.
(3)
They
shall apply to the persons appointed to the post of the Municipal Deputy
Accountant, Class III, in the Gujarat State Municipal Accounts Service by
direct selection.
Rule - 2. Definitions
In these rules, unless the context otherwise requires, -
(1)
"Appendix"
means an Appendix appended to these rules;
(2)
"appointed
date" means the date on which these rules shall come into force;
(3)
"Director
General" means the Director General of Sardar Patel Institute of Public
Administration (SPIPA);
(4)
"examination"
means the departmental examination prescribed under these rules for promotion
to the post of Municipal Accountant, Class III, in the Gujarat State Municipal
Accounts Service;
(5)
"Government"
means the Government of Gujarat;
(6)
"Institute"
means the Sardar Patel Institute of Public Administration (SPIPA), Ahmedabad or
such other institute as may be notified by the Government;
(7)
"Municipal
Accountant" means a person appointed as a Municipal Accountant, Class III,
in the Gujarat State Municipal Accounts Service;
(8)
"specified
chances" means the number of chances specified in these rules within which
a person is required to pass the examination;
Rule - 3. Requirement to pass the examination
The person appointed to the post of Municipal Deputy Accountant, Class III
shall be required to pass the examination to be eligible for promotion to the
post of Municipal Accountant, Class III.
Rule - 4. Eligibility to appear in the Examination
(1)
No
person shall be eligible to appear in the examination unless he has completed
three years service after his appointment on the post of Municipal Deputy
Accountant, Class III.
(2)
No
person shall be eligible to appear in the examination unless he has passed the
post-training examination for existing post or he has been exempted, from the
post-training examination, by the Commissioner of Municipalities
Administration, Gandhinagar, Gujarat State.
Rule - 5. Specified chances for passing the examination
(1)
To
be eligible for promotion to the post of Municipal Accountant, Class III, a
person shall be required to pass the examination within three chances from the
date of his completing three years continuous service after his appointment in
the lower post:
Provided
that a person belonging to the Scheduled Castes or Scheduled Tribes may be
given one additional chance which shall have to be availed of after the
examination of his third chance.
(2)
If
a person fails to pass the examination referred to in these rules within the
specified chances, he shall notwithstanding such failure, be eligible to appear
at any time in the examination on payment of an examination fee as may be
determined by the Government from time to time and if he passes the said
examination, he shall be eligible for promotion:
Provided
that such person shall not be entitled to claim seniority over those persons
who have passed the examination earlier than him and have been promoted to the
post of Municipal Accountant, Class III under these rules before he became
eligible for such promotion on passing of such examination.
Rule - 6. Departmental Examination and its provisions
The Municipal Deputy Accountant, class-III shall be required to pass the
examination held by the Institute in accordance with the following provisions,
namely: -
(1)
Non-appearance
in the examination shall be considered as an attempt.
(2)
The
Municipal Deputy Accountant, Class III shall not be entitled for any travelling
allowances for the journeys performed by him to appear in the examination.
(3)
The
Institute shall provide books for departmental examination to the Municipal
Deputy Accountant, Class III without obtaining any security deposit. The
Municipal Deputy Accountant, Class III shall be required to return the books as
soon as the examination is over. In case of their loss or damage, the price of
the books shall be recovered from the Municipal Deputy Accountant, Class III by
the Institute.
(4)
The
Director General shall be empowered to change or alter the Schedule of
examination as per the prevailing circumstances.
Rule - 7. Syllabus and Scheme of Examination
(1)
The
syllabus for examination shall be as mentioned in APPENDIX - A appended to
these rules.
(2)
The
examination shall consist of four papers. Each paper shall be of 100 (one
hundred) marks. The examination shall consist of Multiple-Choice Questions
(MCQs).
(3)
The
candidate shall be allowed to answer the questions of papers with the help of
books.
Explanation:
"With books" means original book of the subjects approved by the
Government or the Institute from time to time which includes bare Acts and/or
Rules without any commentaries or case laws and includes manuals issued under
the Act and published or approved by the Government.
Rule - 8. Medium of Examination
The medium of the examination shall be Gujarati or English as per the
instructions given in the question paper.
Rule - 9. Holding of Examination
(1)
The
Institute shall hold the examination at least twice in a year.
(2)
The
Institute shall communicate the tentative program of the examination to the
Urban Development and Urban Housing Department and the Commissioner of
Municipalities Administration, Gujarat State at least 90 days prior to the
provisional date prescribed by the Institute.
(3)
A
person who desires to appear in the examination shall be required to send his
application in the form as specified in APPENDIX - B to the Institute through
the Commissioner of Municipalities Administration, Gujarat State for enlisting
his name as a candidate for such examination at least 60 days prior to date of
the examination.
(4)
The
Commissioner of Municipalities Administration, shall scrutinize his application
with regard to his eligibility for appearing in the examination and forward the
same to the Institute with the Certificate of Eligibility as specified in
APPENDIX- C;
(5)
If
the applicant subsequently decides not to appear in the examination, he shall
give intimation thereof to the Institute through Commissioner of Municipalities
Administration, Gujarat State at least 30 days before the date of commencement
of the examination.
(6)
If
any person fails to appear in the examination after having enlisted his name as
a candidate without giving intimation referred in sub-rule (5), he shall be
deemed to have lost one chance to pass the examination.
(7)
The
Institute shall admit the candidate to the examination on the strength of the
Certificate issued by the Commissioner of Municipalities Administration,
Gujarat State that he is eligible to appear in the examination:
Provided
that Commissioner of Municipalities Administration, Gujarat State may condone
the failure on the part of the person to give intimation referred to in
sub-rule (5) and the consequences arising there from, if it is satisfied that
the person has failed to give intimation within time for reasons beyond his
control.
(8)
The
place, date and time for holding the examination shall be communicated by the
Institute and the same shall be communicated to the candidates by Commissioner
of Municipalities Administration, Gujarat State.
Rule - 10. The standard for passing the Examination
(1)
The
standard for passing the examination shall be fifty percent (50%) of the total
marks assigned to each paper.
(2)
An
unsuccessful candidate who secures fifty percent (50%) or more marks in any one
or more papers shall be exempted from appearing in those papers in the
subsequent examination.
(3)
If
candidate has obtained less than fifty marks in any one paper out of four
papers and secures fifty or more than fifty marks in three other papers, in
such circumstances, maximum five (5) grace marks shall be given and he shall be
declared pass in the examination.
Rule - 11. Result of Examination
The Institute shall publish the result of the examination on its official
website and shall forward the same to the Urban Development and Urban Housing
Department and the Commissioner of Municipalities Administration, Gujarat
State. The Commissioner of Municipalities Administration, Gujarat State shall
intimate the result to the candidates.
Rule - 12. Incentive
The candidate who secures eighty percent (80%) or more aggregate marks in the
examination in first chance shall be paid such cash amount as an incentive as
determined by the Government from time to time.
Rule - 13. Prohibition to use certain devices in the Examination hall
No candidate shall be allowed to carry with him any type of electronic
communication devices like cellular phone, calculator, pager, i-pad, etc. in
the examination hall.
APPENDIX – A
(See rule 7(1))
Syllabus
for the Departmental Examination for promotion to the post of Municipal
Accountant, Class III in the Gujarat State Municipal Account Service under the
Urban Development and Urban Housing Department.
|
No
|
Syllabus
|
Marks
|
Duration
|
|
1
|
1. The
Gujarat Municipalities Act, 1963.
2. The
Constitution of India: Provision relating to Municipalities in the 74th
Constitutional Amendment
3. The
Right to Information Act, 2005.
4. The
Prevention of Corruption Act, 1988.
5. The
Gujarat Right of Citizen to Public Service Act, 2013.
|
100 (With
Books) (MCQ)
|
3 Hours
|
|
2
|
1. Gujarat
Budget Manual part 1 and 2
2. The
Gujarat Financial Rules, 1971.
3.
Municipal Accounts Code
4. The
Bombay General Provident Fund Rules and Contributory Provident Fund rules
5. The
Gujarat Goods and Services Tax Act, 2017. Municipal Finance, Accounts and
Taxation- Property Tax and Scientific Assessment of Taxation, Budget of
Municipalities, Municipal Accounts Code, Control over Receipts and
Expenditure, Accounts, - Clearance of Audit Paras, Grant-in-aid, Rent,
Interest, Penalty, Donations and Loans, introduction to the activities of
Gujarat Municipal Finance Board, Double Entry Accounting System,
Computerization of Accounts, Financial Management, Municipal Credit Retting,
Municipal Audit.
|
100 (With
Books) (MCQ)
|
3 Hours
|
|
3
|
1. The
Gujarat Civil Service Rules, 2002(vol.1 to 8)
2. The
Gujarat Civil Service (Conduct) Rules,1971.
3. The
Gujarat Civil Service (Discipline and Appeal) Rules, 1971
|
100 (With
Books (MCQ)
|
3 Hours
|
|
4
|
1. The
Gujarat Treasury Rules, 2000.
2. The
Financial Powers (Delegation) Rules, 1992.
3. The
Gujarat State Procurement Policy, 2016.
|
100 (With
Books (MCQ)
|
3 Hours
|
APPENDIX – B
(See rule 9(3))
Form for Application
Application
for appearing in the Departmental Examination for promotion to the post of
Municipal Accountant, Class III in the Gujarat State Municipal Account Service
under the Urban Development and Urban Housing Department.
|
1
|
Applicants
Name in full (Surname first) (in English and Gujarati)
|
|
|
2
|
Designation
(in English and Gujarati)
|
|
|
3
|
Name of
the office in which at present serving
|
|
|
4
|
Birth date
and age at the time of this examination
|
|
|
5
|
Date of
appointment and total years of services
|
|
|
6
|
Whether
the applicant had appeared at the examination previously ? if yes, -
(1) Month
and year of examination in which he appeared;
(2)
Whether any exemption is earned ? if yes, provide details of marks, year of
examination and subject;
(3)
Whether the applicant intends to avail of exemption earned ? State yes or no
(The choice shall be treated as final and no changes shall be allowed)
|
|
|
7
|
Authority or
the rule under which the applicant has to appear for the examination:
|
|
|
8
|
Number of the
chances and time limit within which the applicant is required to pass the
examination: (date of eligibility and date of expiry of the period for
appearing at the examination should be mentioned)
|
|
|
9
|
Number of
chance exhausted:
|
|
|
10
|
Whether
additional chance has been granted?
|
|
|
11
|
Purpose of
passing the examination: (e.g., confirmation, retention in Government
services, promotion, etc.)
|
|
|
12
|
Whether the
applicant is eligible to appear at the examination according to the rule of
the Department Examination:
|
|
|
13
|
Number and
date of orders relaxing age and/or service limit from competent authority
(copies or orders should be attached):
|
|
|
14
|
Remarks, if
any:
|
|
Place:
Date:
(Signature of Applicant)
APPENDIX – C
(See rule 9(4))
CERTIFICATE OF ELIGIBILITY
Certified
that -
(1)
The
above particulars are verified and found correct.
Shri/Smt./Kumari
...................... is eligible to appear at the Departmental Examination
for promotion to the post of Municipal Accountant Class, III in the Gujarat
State Municipal Account Service under the Urban Development and Urban Housing
Department.
(2)
Necessary fee is paid; a copy of
challan is attached herewith.
(3)
Candidate is granted additional
chance; a copy of order is attached.
Place:
Date:
Signature and designation.
Of
the Commissioner of
Municipalities
Administration