Kerala Treasury

GOVERNMENT OF KERALA
THE
KERALA TREASURY CODE
VOLUME I
FOURTH EDITION
2013
(Incorporating Amendments upto 31-12-2012)
Issued by the Authority of the Government of Kerala
FINANCE DEPARTMENT
Price: `
website: www.finance.kerala.gov.in
©
2013
PREFACE
Under Article (283) (2) of the Constitution of India, the custody

of the Consolidated Fund of the State of Kerala, the Contingency
Fund of the State, the payment of moneys into such Funds, the
withdrawal of money therefrom, the custody of public moneys other
than those credited to such Funds received by or on behalf of the
Government of the State of Kerala, their payments into the public
account of the State and the withdrawal of moneys from such account
and all other matters connected with or ancillary to matters aforesaid
shall be regulated by the law made by the Legislature of the State
and, until provision in that behalf is made, shall be regulated by the
Rules made by the Governor. In pursuance of this provision,
immediately on the formation of the State of Kerala, i.e., on 1st
November, 1956, the Governor by notification No. Fin. BG (5) 32727/
56, dated 1st November, 1965 directed that the rules which were in
force on the 31st day of October, 1956 in the territories concerned
in respect of such matters would continue to regulate matter in relation
to moneys received on account of the revenues of the State. Accordingly
the treasury transactions in the Travancore-Cochin and Malabar areas
of the State are being regulated by the rules in the Travancore Treasury
Code and the Travancore Financial and Account Code and the rule
in the Madras Treasury Code and the Madras Account Code
respectively.
2. Since then the question of unifying these rules so as to bringing

in uniformity of procedure in the monetary transactions of Government
has been engaging the attention of Government. Accordingly this
compilation, the Kerala Treasury Code, containing the unified rules,
is being issued. This code, comprises two volumes the first containing
the text of the Code, with its appendices and the forms in the second.
3. The rules in the Code primarily deal with the procedure which
should be followed in treasuries, including the agencies of the Reserve
bank of India conducting the cash business of the treasuries and by
Government offices generally, in their dealings with treasuries and
the Bank.As regards receipt, custody and disbursement of moneys
in offices of the various departments, these Rules provide for vital
principles and important safeguards of general applicability and special
instructions to particular departments. Details of departmental
instructions on matters of minor importance or on subjects special
or peculiar to the department concerned have been left to be prescribed
in the departmental manuals.
4. With regard to the procedure to be followed by Treasury

Officers, etc., in connection with the payment of interest on Government
securities, repayment of principal of loans, receipt of subscription
to new loans and allied transactions, the relevant rules contained in
the Government Securities in the Government Securities Manual should
be followed.
5. The rules contained in this Code supersede all existing orders

andinstructions on matters with which they deal. Any officer who
notices any error or omission in this Code should report it to the
head of his department; if the head of department considers that there
is a real error or omission requiring amendment, he should submit
suitable proposals to the Government in the Administrative Department.
Important proposals of this kind should be submitted through the
Accountant General, who will forward them with his comments to
the Government in the Administrative Department. The Administrative
Department will pass on the proposals to the Finance Department
with its remarks for final disposal.
Trivandrum, C. THOMAS,
6th April 1963. Finance Secretary.
PREFACE TO THE SECOND EDITION
During the span of ten years after the issue of the first edition
of the Kerala Treasury Code (Volume I) several amendments were
issued to the rules in the Code, Consequent on the change of
administrative control of treasuries from the Revenue Department
to a newly formed Treasury Department under the Director of
Treasuries, since August 1963 the rules of procedure in the working
of the treasuries had undergone may changes. So a general review
of the rules was conducted and amendments were issued wherever
necessary. All these amendments have been incorporated in this
new edition.
2. Wherever the Director of Treasuries or any other head of the

Department considers that any existing rule requires modification
in the keeping with the present practice or as a result of changes in
the system rendered necessary in the course of actual working he
may move the Government in the Finance Department through the
Accountant General to amend the rules, furnishing the details of
procedure in vogue and changes proposed with reasons therefor.
P. VELAYUDHAN NAIR,
Finance Secretary.
PREFACE TO THE THIRD EDITION
The present edition of the Kerala Treasury Code, Volume I

contains all the amendments issued to the Rules till 19-5-1984.
Whenever the Director of Treasuries or any other Head of

Department considers that any existing rule requires modification
in keeping with the present practice or as a result of changes in the
system rendered necessary in the course of actual working, he may
move the Government in the Finance Department through the
Accountant General to amend the rules, furnishing the details of
procedure in vogue and changes proposed with reasons therefor.
Trivandrum, K. V. RABINDRAN NAIR,

26th April 1963. Commissioner & Secretary,
Finance.
PREFACE TO THE FOURTH EDITION
The third edition of Kerala Treasury Code Volume I was published

incorporating corrections up to 19-5-1984. Several amendments have
been issued to the Rules during the last 28 years. The rules in the
code primarily deal with the procedure which should be followed in
Treasuries, including the agencies of the Reserve Bank of India
conducting the cash business of the Treasuries and by Government
officers generally, in their dealings with the Treasuries and Bank.
As regards receipts, custody and disbursement of moneys in
offices of various departments, these Rules provide the principles
and important safeguards of general applicability and special
instructions to particular departments. Details of departmental
instructions on matters of minor importance or on subjects special
or peculiar to the department concerned, have been left to be prescribed
in the department manuals.
The rules contained in this code supersede all existing orders
and instructions on matters with which they deal. Any officer who
notices any omission in this Code should report it to the concerned
department head. If the head of the department considers that there
is a real error or omission requiring amendment, he should submit
suitable proposals to the Government in the Administrative Department.
The Administrative Department will pass on the proposals with its
remarks to Finance Department for final disposal.
Thiruvananthapuram, DR. V. P. JOY,

31st December 2012. Principal Finance Secretary.
Finance Department
NOTIFICATION
No.54282/CR/59/Fin. Dated, Trivandrum, 6th April 1963.
In exercise of the powers conferred by Article 283(2) of the

Constitution of India and in supersession of Notification
No. Fin. (BG) 5-327-7/56, dated 1st November 1956, the Governor
of Kerala hereby makes the following rules:—
By order of the Governor,
C. THOMAS,
Finance Secretary.
i
CONTENTS
Part I
GENERAL PRINCIPLES AND RULES
Section Pages
No.
I Short title and Commencement .. 1

II Definitions .. 1–2
III Location of moneys standing in .. 3
the Government Account
IV General system of control over Treasury—
District Treasuries .. 3–4
Sub Treasuries .. 4
V Payment of moneys into the Government .. 4–10
Account
VI Custody of moneys relating to, or standing .. 10
in the Government Account
VII Withdrawal of moneys from the Government
Account—
Definition .. 10
General Rules .. 10
Power of the Accountant General .. 11
Special instructions to Treasury Officers .. 12–15
Payments under special authorisation of the
Collector .. 15
Instructions to drawing officers .. 15-16
VIII Transfer of moneys standing in the Government .. 17
Account
IX Responsibility for moneys withdrawn:

Treasury Officer .. 17
Drawing Officers .. 17
X Inter-Government transactions .. 18–19
ii
Section Pages
No.
XI Receipts and disbursements of the State in the .. 19
United Kingdom
XII Supplemental .. 20
Part II
GENERAL ORGANISATION AND WORKING OF THE TREASURIES
I District Treasuries:
Responsibilities of the Director .. 21-24
Responsibilities of the Treasury Officer .. 24–27
Responsibilities of the Chief Treasurer .. 27
Verification of treasury balance when there .. 27–28
is a change of Treasury Officer or Chief
Treasurer
Responsibility of the Section Heads in the .. 28
Accounts Department
Sub Treasuries.—
Location of Sub Treasuries .. 28
Sub Treasury Officer .. 29-30
Other employees of the Sub Treasury .. 30
Inspection of Sub Treasuries .. 30-31
Banks conducting treasury business .. 31–32
II Treasury Accounts.—
Treasurer’s records .. 33
Books of the Department of Accounts .. 33–34
Closing for the day .. 35–38
Closing for the month .. 38–39
Monthly account and returns .. 39
Miscellaneous .. 40
iii
Section Pages
No.
Responsibilities of the Chief Treasurer and the .. 41
Treasurer
Precautions against substitution of coins in .. 41
treasuries
Part III
RECEIPT OF GOVERNMENT MONEYS AND PAYMENT OF SUCH
MONEYS INTO THE GOVERNMENT ACCOUNT
I General Rules— General Instructions for

handling Cash Rules applicable to
Departments generally .. 42–53
Charitable Endowments .. 53-55
Issue of duplicates or copies of receipts .. 55
Special instructions for certain departments .. 56
Special to the Judicial Department .. 56
Special to the Public Works Department .. 56–58
II Receipt of moneys by the Treasury or the Bank .. 58–66
Special to the Forest Department .. 66-67
Special to the Public Works Department and .. 67
Commercial Services
III Procedure in Treasuries which do not transact
their cash business through the Bank:
District Treasuries .. 68–69
Sub Treasuries .. 69
General for all Treasuries .. 69- 70
Numbering of chalans .. 70
Village remittances .. 70-71
Anamaths .. 71-73
Undisbursed balances .. 73
iv
Section Pages
No.
Receipts for money .. 73--75
Special to Judicial Department .. 76
Issue of consolidated receipts relating to .. 76
certain departments
Forest Department .. 77
Public Works Department and commercial .. 77
services
Procedure in Treasuries which transact their cash
business through the Bank:—
Payment into the Bank by private persons .. 77–79
Special to Judicial department .. 79
Payment into the bank by Government servants .. 80
Anamaths .. 80
Village remittances .. 80-82
Part IV
CUSTODY OF MONEYS RELATING TO OR STANDING IN

THE GOVERNMENT ACCOUNT
I Cash in Departmental chests:—

Rules applicable to departments generally .. 83–84
Special to the Forest Department .. 85
Special to the Public Works Department .. 85
II Moneys held in the Treasury—Custody of
Treasury cash balances—
District treasuries:
Custody and verification of the treasury .. 86–87
balance
Treasury balance and currency chest balance .. 87
Deposit in currency chest of sealed bag .. 87–89
v
Section Pages
No.
Treasury Strong Room .. 89–90
Treasury padlocks and keys .. 90–94
Storage of treasure .. 94–95
Receipt of moneys into and issue of moneys .. 95–97
from double locks
Sub Treasuries—
General .. 97
III Verification and certification of cash balance .. 97–100
of treasuries:
IV Currency chest balance:
Location of currency chests .. 100–101
Custody .. 101–103
Verification of currency chest balances .. 103–104
V Custody, etc., of other valuables:
Stamps .. 104–105
Banderols .. 105
Opium and Ganja .. 105
Cash chests, valuables, etc., received at the .. 106–110
Treasury for safe custody
Departmental cash chests .. 110–112
Part V
WITHDRAWAL FROM THE GOVERNMENT ACCOUNT
I Rules applicable to government officers in general:

General .. 113–115
Form of Bills, etc.,—General to all departments .. 115-125
Pay and allowances (including leave salary )
of Government servants:
Gazetted Government servants .. 125–132
Place of payment .. 132–133
vi
Section Pages
No.
Non-Gazetted Government servants .. 133–139
Absentee statement .. 139-140
First drawal of pay .. 140
Increment certificate .. 140-141
Arrear bills .. 141–142
Private police guards and additional police .. 142–143
Travelling allowances .. 143
Special to the Police Department .. 143
Other Miscellaneous payments to Government .. 144
servants
Last Pay Certificate .. 144–146
Pensioners .. 146–148
Contingencies and other miscellaneous
expenditure:
Permanent advances: .
Office contingent bills .. 148–152
Supply of water .. 153
Works expenditure charged as contingent .. 153
expenditure
Renting of private building for Office and .. 153–155
residential purposes
Service postage stamps .. 155
Discount on Stamps .. 155
Recovery of amounts attached by courts .. 155–156
Grants in lieu of magisterial fines .. 156–157
Educational grants-in –aid, scholarships, .. 157–160
stipends and book allowances
Statement of amounts due to the Government .. 161
by a local body
Compensation awarded by Courts out of .. 161
fines to injured parties
vii
Section Pages
No.
Refunds of revenue .. 161–162
Refunds of Land revenue .. 162–163
Refunds on account of stamps .. 163
Refunds of process and poundage fees by .. 163
Courts of law
Refunds of registration fees .. 164
Refunds of excess receipts on account of .. 164
advertisements in the Gazette and other
official publications
Refunds of College and examination fees .. 164
Refunds of fines .. 164-165
Refunds of Sales Tax and Agricultural .. 165
Income Tax
Loans and advance .. 165–167
Survey Department bills .. 167
Bills for survey charges in the Revenue .. 167
Department
Repayment of deposits .. 167 –168
Repayment of revenue deposits .. 168–169
Repayment of civil Courts deposits .. 169
Repayment of revenue deposits and Criminal .. 169
Court’s deposits
Repayment of personal deposits .. 170 –171
Special to the Forest Department .. 171
II Procedure in Treasuries—
Treasuries which do not transact their cash
business through the Bank:
District Treasuries—
General .. 172-184
Claims of deceased Government Servants .. 184–189
Payments of persons not in Government Service .. 189–190
Payment of Pensions .. 190
viii
Section Pages
No.
Payment of endorsed bills .. 190
Payment by Postal money order .. 190
Refunds of revenue and deposits .. 190–191
Repayment of Civil Courts deposits .. 192
Receipt stamps —Defacing .. 192
Transfer payments .. 192-193
Duplicate ‘Not payable’ copies of bills .. 193–194
Treasury bill book .. 194–198
Memorandum of deductions from bills .. 198
Sub Treasuries:—
General .. 198–200
Payments of land cess and fishery rentals .. 200–201
to Panchayat
Payment of surcharge on stamp duty, etc., .. 201
to Panchayats
Treasuries which transact their cash business
through the banks—
General .. 201–205
Treasury Bill Book .. 205
Special to Judicial Department .. 205–206
Repayment of Revenue and Criminal Court’s.. 206
deposits
Special to Local Funds .. 206
III Cheques—
General—Applicable to departments generally.. 207-210
Local Fund cheque .. 210-211
Time expired cheques .. 211
Lost cheques .. 212
Cancelled cheques .. 212-215
Letters of credit .. 215-219
ix
Section Pages
No.
Special Rules for drawal of cheques when the
Treasury transacts its cash business through
the Bank—
Rules applicable to departments generally—
Cheques .. 220–221
Letters of credit .. 221
IV Payment of pensions—
General .. 222
Manner of payment of pensions and identification
of pensioners—
Pension Payment Orders .. 223-226
Register of Pension Payment Orders:—
Service pensions paid at District Treasury .. 226
Service pension paid at Sub Treasury .. 226
Political pensions .. 226
General Rules of payment .. 227-229
Leper pensioners .. 230–233
Payment of pensions by Postal Money Order .. 234–238
Payment of Pension through Treasury saving .. 238–240
Bank Account
Periodical appearance of pensioners for .. 240–241
identification
Transfer of Pension:
Transfer service pensions .. 242
Transfer of political pension .. 242–243
Renewal of Pension Payment Orders .. 243–245
Lapse of pensions—
Service pensions .. 245–246
Deceased pensioners .. 247–252
Gratuities .. 252–253
Commutation of pensions:
x
Section Pages
No.
Service pensions .. 254
Revenue pensions .. 254
Medical Allowance to Pensioners .. 254–255
V Special Instructions to Treasury Officers—
Authority of the Treasury Officer to make .. 255-256
payment
Doubtful claims .. 257
Payment under special authorizations .. 257
Part VI
TRANSFER OF MONEYS STANDING IN THE GOVERNMENT ACCOUNT
General .. 258
Resource:
Maximum normal cash balance .. 258-259
Weekly cash balance report .. 259
Monthly cash balance report .. 259–260
Supply of funds to Treasuries and Sub
Treasuries :
General .. 261–262
Treasuries which do not transact their cash .. 262-263
business through the Bank
Treasuries which transact their cash business.. 263
through the Bank
Remittances—
Transfers through currency .. 263
Remittances of coin and notes .. 264
Transfers through currency—
xi
Section Pages
No.
In a district where there is no treasury
which transacts its cash business through
the Bank—
At a District Treasury .. 265
At a Sub Treasury .. 265–266
In a district where there is at least one
treasury which transacts its cash
business through the Bank:
Transfers of funds from and to a currency .. 266
chest in custody of the Bank
Transfers of funds between the treasury .. 266-267
balance and the currency chest at a
Treasury
Remittances of coin and notes—
Transfers of funds from and to a Sub .. 267
Treasury where there is no currency chest
General .. 267
Despatch of remittances .. 267–268
Remittance of coin .. 269–270
Remittance of uncurrent coin .. 270–271
Remittance of notes .. 271–272
Duties of the Officer-in-charge of the escort .. 272
for a remittance
Treasurers accompanying remittances .. 273–274
Receipt of remittance .. 274–279
T.A. of Treasurers, Clerks etc., who accompany .. 279–281
remittance
Additional rules for remittances by railway .. 281–284
Remittances to and from branches of the .. 284–287
State Bank of India
Reserve Bank of India remittances—
xii
Section Pages
No.
Introductory .. 288–289
Telegraphic transfers .. 290–291
Drafts, Drawings and Encashments—
Explanations .. 291–292
Form of drafts .. 292–293
Issue of drafts .. 293–294
Advice of remittances drawn .. 294-295
Regularity of signature .. 295–296
Encashment of drafts .. 296–298
Doubtful drawings .. 298-299
Form of receipt .. 299
Record of drawings and encashments .. 300
Other rules— ..
Issue of duplicates .. 301-302
Cancellation and refund .. 302–303
Exchange of drafts
Unpaid drafts .. 304
Lapse of drafts .. 304
Supply of forms .. 304
Special Rules for remittance of Policemen .. 304
Part VII
RESPONSIBILITY FOR MONEYS WITHDRAWN
I Responsibility of Treasury Officer in .. 305–306

Recovering amounts disallowed by the
Accountant General
Register of recoveries .. 306
II General Rules applicable to all drawing
Officers—
Responsibility in clearing audit objections .. 307
xiii
Section Pages
No.
General rules regarding the form of .. 307–310
vouchers for disbursements made, etc.
Disbursement of pay and allowances of .. 311–313
Government servants
Disbursements out of the permanent advance .. 313
Custody of vouchers and acquittances .. 314
Cancellation and destruction of sub-vouchers .. 314
III Special rules for drawing officers of certain ..
departments:
Special to Public Works Department .. 314–316
Special to cheque drawing Departments .. 316–317
mentioned in sub-rule (d) of rule 162
Budgetary Control .. 317–323
Part VIII
MISCELLANEOUS STATUTORY RULES AND EXECUTIVE INSTRUCTIONS
The Indian Coinage Rules .. 324

Denomination-wise details of coins under .. 325–332
circulation
Currency and Bank notes—Instructions
issued by the Reserve Bank of India
Denominations of notes .. 333
Receipt and issue of notes .. 333–335
Forged, defective and lost notes .. 335–337
Procedure in Treasuries the cash .. 337
business of which is conducted by the
Bank
Indents for notes .. 337-338
Cypher Code and Treasury Agencies .. 338
Private Check Signal book
Safe custody of Code and Check Signal .. 338
Books
xiv
Section Pages
No.
Procedure to be followed in connection .. 339
with the distribution and acknowledgement
of amendment slips
Procedure to be followed in dealing with .. 339
amendment slips
Procedure to be followed in event of the .. 339-340
Cypher Code, etc., being lost or falling into
unauthorised hands
Procedure to be followed in the event .. 340
of transfer of charge
Annual Possession Certificate .. 340-341
Instructions on miscellaneous subjects—
Local Funds .. 341-342
Public Debt:
Permanent and temporary loans .. 343
Floating debt—
Treasury Bills .. 343
Ways and Means Advances .. 343–344
Transactions relating to Government of .. 344
other countries
Destruction of accounts records .. 345
Rounding off of Paise in Government` ` .. 345–348
Accounts
Remittance of moneys due from .. 348
Government by postage stamps
Government Order No. 402/2011/Fin .. 349–353
dated 23.09.11
Index .. 354–401
THE KERALA TREASURY CODE
VOLUME I
MAIN RULES
PART I
GENERAL PRINCIPLES AND RULES
SECTION I
Short Title and Commencement
1. These rules may be called the “Kerala Treasury Rules” and they
shall come into force on the 1st July, 1963.
SECTION II
Definitions
2. In these rules, unless the context otherwise requires, the
following expressions have the meaning hereby assigned to them, that
is to say :—
(a) “The Accountant General” means the Head of the Office
of Audit and Accounts subordinate to the Comptroller and Auditor General
of India, who keeps the accounts of the State and exercise audit functions
in relation to those accounts on behalf of the Comptroller and Auditor
General of India.
(b) “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 in accordance with
the provisions of the Reserve Bank of India Act,1934 (Act II of 1934), and
any branch of a Subsidiary Bank as defined in section 2 of the State Bank
of India (Subsidiary Banks) Act, 1959 (Act 38 of 1959), which is authorised
to transact Government business as agent of the State Bank of India, or
any other agency appointed by the Reserve Bank of India.
(c) “Cheque” means a written order (not expressed to be payable
otherwise than on demand) addressed by a person called the “drawer” to
a bank or a treasury to pay a specified sum of money to himself or a third
party known as the “payee” and includes a demand draft drawn on any
specified bank or banker (including the Reserve Bank of India).
1
PART I KERALA TREASURY CODE RULE 2
(d) “Collector” means the head of a district and includes any

other officer for the time being authorised to discharge the duties of the
Collector for the purpose of these rules.
(e) The “Constitution” means the Constitution of India.
(f) “Director” means the Head of the Department of Treasuries

and includes any other officer for the time being authorised to discharge
the duties of the Director for the purpose of these rules.
(g) “Government Account” means the total of the Consolidated

Fund Account, the Contingency Fund Account and the Public Account
of the State.
NOTE.—In this clause the expression “the Consolidated Fund Account”,

“the Contingency Fund Account” and “the Public Account” shall
have the meaning respectively assigned to them in the
Constitution.
(h) “The State”, “the Governor” and “the Government” means

respectively the State, the Governor and the Government of Kerala and
“the President” means the President of the Indian Union.
(i) “Government servant” means any person serving in

connection with the affairs of the State whether remunerated by salary
or not, and includes every person who is authorised to receive, keep,
carry or spend moneys on behalf of the Government.
(j) “Indian Audit Department” means the officers and establishment,

being in India and subordinate to the Comptroller and Auditor General of
India, that are employed upon the keeping and audit of the accounts of
the Union and of the States or upon one or other of these duties.
(k) “Treasury” means any treasury of the State and includes a

sub-treasury.
2
PART I KERALA TREASURY CODE RULES 3-4
SECTION III
Location of Moneys standing in the Government Account
3. Subject to the provision of sub-rule (2) of rule 6 and rule 7 money
standing in the Government Account must be held either in the treasury
or in the Bank. Moneys deposited in the Bank shall be considered as
one general fund held in the books of the Bank on behalf of the State.
The deposit of such moneys in the Bank shall be governed by the
terms of the agreement made between the Government and the Bank
under section 21 of the Reserve Bank of India Act, 1934 (Act II of 1934).
NOTE.—The agreement between the Government and the Reserve Bank of
India is given in Appendix I. The name of the Bank which conduct
the cash business of the Government is given in
Appendix 2.
SECTION IV
General System of Control over Treasury
DISTRICT TREASURIES
4. (1) Unless the Government, after consultation with the Accountant

General, otherwise directs in any special case, there shall be a treasury
in every district. If moneys standing in the Government Account are,
in any district, not deposited in the Bank, the treasury of that district
shall be divided into two departments; a department of accounts
comprising of a number of sections each under the charge of a Section
Head and a cash department under the charge of a Treasurer.
Subject as hereinafter provided in this rule, the general procedure
for conduct of business in a district treasury shall be regulated by the
provisions contained in Part II.
(2) The treasury shall be under the control of a Treasury Officer
who shall be under the administrative control of the Director. The Treasury
Officer 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 from the Treasury by the Government, the Accountant
General and the Reserve Bank of India.
Subject to the provisions of this rule, the respective responsibilities
of the Director and the Treasury Officer for business of the treasury
shall be defined in the provisions contained in Part II.
3
(3) The duty of verifying and certifying the monthly cash balance,
if any in the treasury in the manner prescribed in Part II of these rules
and of submitting the monthly accounts of such balance in such form
and after such verification as the Accountant General may require, shall
be undertaken by the Treasury Officer or by such other officer as may
be authorised by or under these rules to act in this behalf.
(4) [Deleted]
[G.O.(P) 111/76/Fin., dated 3rd April 1976]
(5) No portion of the responsibility for the proper management
and working of treasuries shall devolve upon the officers of the Indian
Audit Department. The inspection of treasuries by officers of the Indian
Audit Department shall not relieve the Director of his responsibilities
for management and inspection.
SUB TREASURIES
5. If the requirements of the public business make necessary the

establishment of one or more sub treasuries under a district treasury,
the arrangements for the administration thereof and for the proper conduct
of business therein shall be as prescribed in Part II of these rules.
The daily accounts of receipts and payments at a sub treasury must
be included in the accounts of the district treasury.
SECTION V
Payment of Moneys into the Government Account
6. (1) (i) All moneys received by or deposited with any officer

employed in connection with the affairs of the state in his capacity as
such other than revenues or public moneys, raised or received by
Government shall be paid into the public account *or by transfer credit
of bills, cheques etc., payable at the same Treasury provided all the
documents required for the opening of an account such as application,
specimen signature card and transfer pay-in-slip are attached with the
bill/cheque.
(ii) All moneys received by or deposited with any court to
the credit of any cause, matter, account or persons, shall also be paid
into the public account.
*Addition [G.O.(P) 1065/92/Fin. dated 14th December, 1992.
4
(iii) The head of account to which such moneys shall be

credited and withdrawal of moneys there from shall be governed by the
relevant provisions of the Kerala Account Code, Volumes I and II or
the Kerala Treasury Code or such other general or special orders as
may be issued in this behalf.
(2) Save as hereinafter provided in this section, all moneys as
defined in Articles 266,267 or 284 of the Constitution received by or
tendered to government servants in their official capacity shall, without
undue delay, be paid in full into the treasury or into the Bank. Moneys
received as aforesaid shall not be appropriated to meet departmental
expenditure, nor otherwise kept apart from Government Account. No
department of Government may require that any moneys received by
it on Government Account be kept out of that account. If any question
arises whether moneys received by government servants in any capacity
form part of the Government Account or not, the question will be referred
to the Government, whose decision shall be final.
(3) Notwithstanding anything contained in sub-rule (i) of this
rule, direct appropriation of departmental receipts for departmental
expenditure is authorized in the following cases:—
(a) Moneys received on account of the service of summons,
diet money of witnesses and similar purposes in civil, revenue and criminal
cases and in the Registration Department, for payment of charge for which
the moneys have been received.
NOTE.—The following items are included within the scope of clause
(a) of rule 6 (3):—
(1) Moneys received in civil courts on account of—
(i) Commissioner’s fees,
(ii) Fees for copying maps, plans and genealogical trees
(iii) Judgment-debtors, subsistence money,
(iv) Petty items such as money order commission for the
transmission of Commissioner’s fees, tom-tom charges, charges for the
conveyance of attached property, charges for feeding attached cattle,
postage and other charges for calling for records for reference, and for
the transmission of decrees to other courts for execution, and
5
(v) Other similar items ordered by the High Court.

(2) Process fee levied under section 36 of the Indian Registration
Act, 1908 (Indian Act XVI of 1908).
(3) Fees levied for the preparation of copies of maps, plans or
records under Article 14 of the Registration Table of Fees.
(4) Process fee levied by village panchayat courts for payment
to the establishment employed in the service of processes.
(5) Moneys received for batta to be paid to witnesses who have
to give evidence in inquiries before the Commissioner and Deputy and
Assistant Commissioners of Hindu Religious and Charitable Endowments
(Administration) Department.
All such moneys should, however, be forthwith paid in full into the
Treasury or the Bank, if the disbursement or refund is not likely to be made
within a month. Amount not disbursed or refunded within a month from the
date of receipt should also be paid in full into the treasury or the bank.
(a) With regard to item (4) mentioned above, viz., process fees
levied by a Village Panchayat Court, the President of the Court should not
keep with him more than `15 at any time and he should pay any amount
in excess of the limit into the treasury or the bank at once.
(b) Maintenance amounts deposited in court under section 488
of the Code of Criminal Procedure, 1898 (V of 1898), for payment to the parties
concerned.
(c) Fees received by Government Servants appointed as Notaries
Public under the Negotiable Instruments Act, 1881 (XXVI of 1881) to defray
legal expenses incurred by them in the discharge of their duties as such
Notaries Public.
(d) Cash receipts in the Public Works Department to defray
expenditure on current works which cannot be met from the imprest or
permanent advance of the officer incurring the expenditure, or to defray pay
and traveling allowance charges when this is necessary in exceptional cases
to prevent abnormal delay in making payments.
6
(e) Cash receipts of Range Officers in the Forest Department

to meet immediate local expenditure when there is no treasury at the
Range headquarters and the Divisional Forest Officer considers it necessary
to permit appropriation of receipts.
(f) Cattle pound receipts, to meet feeding charges, disbursement
of commissions to pound keepers, expenses connected with the sale
of cattle and money order commission in accordance with the orders
of Government.
(g) Value of stamps issued to licensed stamp vendors, to pay
discount due to them.
(h) Initial deposits and earnest money deposits made by
intending bidders at all auction sales in any department of the Government
for returning the deposits of unsuccessful bidders at the close of the
sale on each day.
(i) Moneys received by jail authorities, for the subsistence
allowance of civil debtors.
(j) Moneys realised by the subordinates of the Fisheries
Department of the Government on sale of fish, to meet urgent contingent
expenditure in connection with the deep-sea fishing operations.
(k) Daily collection of hospital stoppages and pay ward charges
for making refunds of excess collection of hospital stoppages and pay
ward charges due to the discharged patients by the Superintendents and
the Medical Officers-in-charge of the Government hospitals and other
Government medical institutions in the State.
(l) Daily collection of veterinary hospital fee, for making refunds
of excess collection of hospital stoppages due to the parties at the time
of discharge of animals by the Principal, Veterinary College, Ollukara
and other officers in charge of the veterinary hospitals or dispensaries.
(m) Revenue realised from the auction sale of unserviceable
articles, etc., may be utilised for meeting such items of expenditure
as tom-tom charges, cart-hire, etc., to be incurred in connection therewith.
7
(n) Cash property found on the person of a prisoner at the time

of his admission to jail should be deposited in the Treasury for credit
to the personal ledger account opened in the Treasury under “Transactions
in connection with the cash property of prisoner in jails”. But the Jailor
may retain a small sum for immediate disbursement of similar sums
due to other prisoners on their release and remit the balance into Treasury.
(o) Medical inspection fees realised from the students in the
Government Colleges.
(p) Moneys received in the Government Press on account of
sale of publications and advertisement charges may be utilised for
refunding excess amounts realised from parties.
*(pp) Moneys realised by the subordinates of the Dairy
Development Department on the sale of milk and milk products to meet
refund charge of advances received for which supply of milk and milk
products has not been effected.
**(ppp) Sale proceeds of “Teacher’s Hand Book” received by
Assistant Educational Officers who have been authorised to distribute
the book may be utilised by such officers to meet sundry expenses like
packing, transport of books and expenses for remittances of sale proceeds
of the books.
† (pppp) Payment of route-war batta to the crewmen of the
State Water Transport Department from the daily collection.
‡ ppppp Sale proceeds of lottery tickets received by the District
Lottery Officer, may be utilized for meeting the expenditure towards
payment of prize money upto ` 5,000 (Rupees Five thousand only) subject
to the following conditions:-
(i) The Departmental receipts shall be appropriated only for
meeting the expenditure for the payment of prize money, agent’s and
Seller’s prize and additional commission, which are now met from the
permanent advance allotted for the purpose;
* Insertion [G.O.(P) No.368/73/Fin., dated 29th August, 1973]

** Insertion [G.O.(P) 189/77/Fin., dated 17th June, 1977]
† Insertion[G.O. (P) No.3/81/Fin., dated 1st January, 1981]
‡ Insertion [G.O. (P) 1065/92/Fin. dated 14th December, 1992].
8
(ii) The net sale proceeds of a day after defraying the above
expenditure should be remitted in the Treasury on the succeeding day
itself;
(iii) The Department should maintain subsidiary accounts for
each draw, category-wise and agent-wise;
(iv) Gross receipts as per the sales account and payment as
per subsidiary accounts should be entered in the cash book daily;
(v) The Director of State Lotteries shall take steps to check
the transactions; and
(vi) The Director of State Lotteries shall present a consolidated
bill every month in respect of all districts at the District Treasury,
Thiruvananthapuram for transfer crediting the total amount paid from
Departmental receipts during the previous month to the receipt head by debit
to the departmental expenditure head concerned as provided in Rule 221
of the Kerala Treasury Code. The adjustment bill should be supported by
detailed statements of payments made for each district with supporting
vouchers and necessary certificates prescribed under Treasury Rules for
audit by the Accountant General.
NOTE.—Amendment to Sub rule (3) of Rule 6 shall be deemed to have come
into force from the 6th day of April, 1988.
#(pppppp) Sale proceeds of lottery tickets received by the
Assistant District Lottery Officers may be utilized for the payment of prize
up to ` 100 and for payment of commission to agents upto ` 100.
#This amendment shall be deemed to have come into force on 26th
March, 1997.
(q) Any other cases where the rules and codes applicable to a
particular department or departments of the Government permit the
appropriation of departmental receipts for departmental expenditure:
Provided that the authority hereby given to appropriate departmental
receipt for departmental expenditure shall not be construed as authority to
keep the departmental receipts and expenses defrayed there from outside
the account of payments into and the withdrawal from the Government
Account.
#Insertion [G.O. (P) 270/2007/Fin. dated 25th June, 2007.
9
7. A Government servant may not, except with the special permission

of the Government deposit in a bank moneys withdrawn from the
Government Account under the provisions of Section VII of this Part.
8. The procedure to be adopted by government servants in receiving
moneys on account of the revenues of the State, granting receipts for
such moneys and for paying them into the Government Account and by
the Treasury and the Bank in receiving such moneys and granting receipts
for them shall be regulated by the provisions contained in Part III.
SECTION VI
Custody of moneys relating to, or standing in the
Government Account
9. (1) The procedure for the safe custody of money in the hands
of government servants, or held in the 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.
SECTION VII
Withdrawal of moneys from the Government Account
DEFINITION
10. In this section “withdrawal” with its cognate expressions refers to

the withdrawal of funds from the Government Account for disbursements of,
or on behalf of, the State other than disbursements in the United Kingdom.
GENERAL RULES
11. Save as expressly provided by or under these rules, or unless the

Government after consultation with the Accountant 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 Department authorised in this behalf by the Accountant
General.
10
POWER OF THE ACCOUNTANT GENERAL
12. The Accountant General may permit withdrawal for any purpose.
13. (a) Subject as hereinafter provided in this section a Treasury Officer
may permit withdrawal for all or any of the following purposes, namely:—
(i) to pay sums due from the Government to the drawing officer;
(ii) to provide the drawing officer with funds to meet claims likely to
be presented against the Government in the immediate future by—
(1) other government servants, or
(2) private parties;
(iii) to enable the drawing officer to supply funds to another
government servant from which to meet similar claims;
(iv) to pay direct from the Treasury or from the Bank sums due by
the Government to a private party;
(v) in the case of an officer or authority empowered to make
investments of moneys standing in the Government Account for the purpose
of such investments † ;
(vi) to pay sums on account of loans and advances; and †
*(vii) to pay sums to the drawing officer on account of
permanent advance sanctioned to his office.
(b) Unless expressly authorised by the Accountant General, a
Treasury Officer shall not permit withdrawal for any purpose not specified in
clause (a) of this rule.
14. Except as provided in rule 22 and 23, a Treasury Officer shall not
permit withdrawal for any purpose unless the claims 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.
†“and” occurring at the end of item (v) deleted and added at the end of item
(vi) [G.O.(P) 4/75/Fin., dated 3rd January, 1975]
*Addition [G.O.(P) No.4/75/Fin., dated 3rd January, 1975].
11
SPECIAL INSTRUCTIONS TO TREASURY OFFICERS
15. 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 payments authorised 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 a 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 payment; and even such special order should, in the absence of
urgency, be sent through the Accountant General.
NOTE.—See Rules 210(2)(m) and 306(a)(2) regarding payment of loans
and advances and grants-in-aid.
* No authorization from the Accountant General shall be necessary for
the drawal of amounts by the Government for the repayment of principal or
payment of interest in respect of loans raised by the Government.
16. 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.
17. Except as provided by rules in Part V, a payment shall, unless the
Government by general or special order otherwise direct, be made in the district
in which the claim arises.
18. No withdrawal shall be permitted in order to meet the pay, leave
salary, or allowances of a gazetted government servant or a reward or
honorarium payable to a gazetted government servant or the transit pay and
allowances of a non-gazetted government servant promoted as a gazetted
government servant in respect of the period of transit availed of by him
after relief from the non-gazetted post and before joining the gazetted post,
or any pension, until the Accountant General has intimated to the Treasury
Officer the rate at which payment shall be made: provided that the
Government may, for special reasons and with the concurrence of the
Accountant General waive the provisions of this rule.
* Exception added vide G.O. (P) 546/87/Fin. dated 23rd June, 1987.
12
Exceptions.—*(a) for payment of honorarium of an occasional nature

by government to a gazetted government servant.
(b) for payment of honorarium to gazetted government
servant by the Kerala Public Service Commission.
(c) for payment of over-time allowance, where

admissible to a gazetted government servant.
**(d) for payment of honorarium to the Teaching Staff of
the Engineering Colleges and Polytechnics for
conducting classes for part time courses, provided
such claims are countersigned by the Heads of
Institutions concerned.
***(e) For the payment of honorarium/ remuneration/
allowance to the Teaching Staff of Colleges;
(i) for taking classes under Indian Administrative
Service coaching scheme;
(ii) for special remedial coaching to students
belonging to Scheduled Caste and Scheduled Tribe
subject to a maximum of `150 per month per
teacher;
(iii) for taking classes in Pre-examination Training
Centres subject to a maximum of † ` 300 per month
per teacher;
†This amendment shall be deemed to have come into force from
the 11th day of January, 1985.
(iv) for taking evening classes by the teachers of day
colleges;
(v) for taking classes in Banking and Secretariat
Practice in colleges where qualified staff are not
available;
* Substitution [G.O.(P) No.36/75/Fin., dated 28th January, 1975]
** Substitution [G.O.(P) No.716/82/Fin., dated 24th November, 1982]
*** Insertion [G.O.(P) 604/84/Fin. dated 20th October, 1984]
† Substitution[G.O.(P) 86/88/Fin. dated 3rd February, 1988].
13
(vi) for providing practical training to students of

Government Colleges where facilities for the
same are not available; and
(vii) for taking classes in English, Economics,
Mathematics, Hindi etc. in Government
Polytechnics/Engineering Colleges/College of
Fine Arts:
(f) for payment of National Cadet Corps honorarium
provided the bills in respect of the claims enumerated
above are countersigned by the Head of the Institution
concerned.
NOTE.—The sanctioning authority should authorise the Gazetted Officer
to draw the amount of honorarium by debit to the proper head after
deducting the income tax due.
19. No withdrawal shall be permitted on a claim for the first of any
series of payments 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 such form, as may be prescribed by
the Comptroller and Auditor General of India. 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.1—The above provision will apply in the case of a non-gazetted
officer promoted to a gazetted cadre also.
**NOTE. 2—Exception (2) under sub rule (a) of rule 169 and the
exceptions under the rule 182 shall be applicable in the
case of a claim under this rule also.
20. The Treasury Officer 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.
* Insertion [G.O.(P) No.7/73/Fin., dated 2nd January, 1973].
**Addition [G.O.(P) No. 616/82/Fin., dated 22nd October, 1982].
14
21. The Treasury Officer shall obtain sufficient information as to the

nature of every payment he is making and shall not accept a voucher which
does not formally present that information unless there are valid reasons,
which he shall record in writing, for omitting to require it.
22. A Treasury Officer may correct an arithmetical inaccuracy or an
obvious mistake in any bill presented for payment, but shall intimate to the
drawing officer any correction which he makes.
PAYMENTS UNDER SPECIAL AUTHORISATION OF THE

COLLECTOR
23. A Collector may, in circumstances of urgency, by an order in writing

authorise and require a Treasury Officer to make a payment not being a payment
of pension, without complying with the provision of these rules. In any 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 exercised only
in real cases of urgency, e.g., floods, earthquake and the like and
withdrawals of money under this rule should, as far as possible,
exclude all personal claims of government servants.
INSTRUCTIONS TO DRAWING OFFICERS
24. A government servant who is authorised to draw moneys by means

of cheques shall notify to the Bank or the Treasury upon which he draws the
number of each cheque book brought into use and the number of cheques it
contain.
NOTE.—A government servant who is authorised to draw moneys by means
of cheques should notify to the Bank or the Treasury upon which
he draws the numbers of cheque books withdrawn from use and
numbers of cheques they contain, immediately after their
withdrawal.
15
25. *(a) Every government servant who is authorised to draw cheques

or bills payable at a Treasury or Bank shall send a specimen of his signature
to the Treasury or the Bank, as the case may be, through some superior or
other government servant whose specimen signature is already with the
Treasury or the Bank. When such a government servant makes over charge
of his office to another, he shall likewise send a specimen of the signature
of the relieving Government Servant to the Treasury Officer or the Bank
concerned.
(b) When such bills or cheques are drawn by a person who is not a
drawing officer on such Treasury or the Bank and the bill or cheque is
countersigned by a Departmental Authority, the specimen of the signature
of such Departmental Authority shall be sent to the Treasury or the Bank as
the case may be, through some superior officer or other Government Servant
whose specimen signature is already available at the Treasury or Bank. When
such a Departmental Authority makes over charge of his office to another,
he shall likewise send a specimen of the signature of the relieving
Government Servant to the Treasury Officer or the Bank concerned.
(c) Specimen signature shall be forwarded to the Treasuries only
in specimen signature cards in Form T.R.74A, which shall be obtained from
the Treasuries concerned.
NOTE 1.—A Government Servant who is authorized to draw, or a
Departmental Authority referred to in sub-rule (b) who is
authorized to countersign bills, cheques or other documents
payable at more than one Treasury shall send a specimen of
the relieving Government Servant’s signature to the Treasury
Officers concerned in specimen signature cards obtained
from the respective treasuries.
NOTE 2.—The Treasury Officer shall keep specimen signature cards
of Government Servants who draw on his Treasury or
countersign bills, cheques etc., in the circumstances
referred to in sub-rule (b) above, duly arranged in serial
numerical order. The cards so arranged shall be kept safely
under lock and key.
NOTE 3.—Specimen signature to be sent to a Bank need not be in cards in
Form T.R.74A, but may be furnished duly countersigned in slips
of papers.
* Substitution [G.O.(P) 207/88/Fin., dated 9th March, 1988.]
16
SECTION VIII
Transfer of moneys standing in the Government Account
26. The transfer of government moneys from one Treasury to another
and between the currency chest balance and treasury balance of a treasury
and between a treasury and the Bank shall be governed by such instructions
as may be issued in this behalf by the Governor after consultation with the
Reserve Bank of India.
The transfer of moneys from or to a small coin depot to or from a treasury
under the control of the Government of the State shall be governed by
instructions issued by the President in this behalf.
Save as provided above, the provisions of Part VI and subsidiary
instructions issued thereunder shall regulate the procedure with regard to the
matter aforesaid.
SECTION IX
Responsibility for moneys withdrawn
TREASURY OFFICER
27. If a Treasury Officer receives intimation from the Accountant
General that moneys have been incorrectly withdrawn and that a certain sum
should be recovered from a drawing officer, he shall effect the recovery without
delay and 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.
DRAWING OFFICERS
28. (a) Subject as hereinafter provided in this rule, the procedure to be
observed by a government servant in regard to moneys withdrawn from the
Government Account for expenditure shall be regulated by the provisions made
in this behalf in Part V.
(b) A government servant supplied with funds for expenditure shall be
responsible for such funds until an account of them has been rendered to the
satisfaction of the Accountant General. He shall also be responsible for seeing
that payments are made to persons entitled to receive them.
(c) If any doubt arises as to the identity of the government servant by
whom an account of such funds shall be rendered, it shall be decided by the
Government.
17
SECTION X
Inter-Government Transactions
29. (1) Save as provided hereinafter in this section, no transactions of
the State with another government shall be adjusted against the balance of
the State except in accordance with such directions as may be given by the
Comptroller and Auditor General of India with the approval of the President
to regulate the procedure for the accounting of the transactions between
different governments.
(2) Moneys presented within the jurisdiction of another
government for credit to the Government Account or a payment made by
another Government as a withdrawal affecting the balance of the Government
Account shall not be credited or debited to the Government Account except
under express authority of the Accountant General of the receiving or the
paying government concerned or any other Accounting Officer authorised
in this behalf by the Comptroller and Auditor General of India.
(3) All adjustments against the balance of the State by debit or credit
to another government shall be made through the Central Accounts Section
of the Reserve Bank of India.
30. Where such a course is authorized in consequence of a delegation
of functions made under Article 258(1) of the Constitution, the Treasury
Officer may receive or authorise the Bank to receive moneys tendered on
behalf of the Union Government, and may make or authorise the Bank to
make disbursements on behalf of the Union Government in accordance with
such procedure, as may be specified in the rules made by or under the
authority of the President. Such receipts and disbursements on behalf of the
Union Government shall be adjusted, as far as practicable, directly against
the balance of the Union Government held by the Bank, but where such
transactions are temporarily taken into account against the balance of the
Government account, the Accountant General will on receipt of intimation
from the treasury make the requisite adjustments in respect of the aforesaid
transactions through the Central Accounts Section of the Reserve Bank of
India, against the balance in the Government Account of the Union
Government held by the bank.
18
31. The Treasury Officer may, subject to any general or specific direction
of the Government in this behalf, receive or authorise the Bank to receive
moneys tendered on behalf of another State and may, if so required by the
Accountant General make or authorise payment of any claim against
another State. The necessary credits or debits in respect of such receipts and
payments against the balance of the State concerned shall be made by the
Accountant General through the Central Accounts Section of the Reserve
Bank of India but until such adjustments are made, the credits and debits shall
be entered in the Government Account. Moneys paid or received in the Office
of the Accountant General on behalf of another State and the book entries
made in the office of the Accountant General affecting the accounts of
another State shall, likewise, be adjusted by the Accountant General through
the Central Account Section of the Reserve Bank of India against the balances
of the State concerned.
32. The provisions of rule 31 may be extended with or without
modifications so payments made or received in the Sate on behalf of the
Railway administered by the Government.
SECTION XI
Receipts and disbursements of the State in the United Kingdom
33. Until other provision is made by the Governments in this behalf,
moneys received in the United Kingdom on account of the revenues of the
State may be paid into, and funds required for disbursements of or on behalf
of the State in that country may be withdrawn from, the balances in the
Government Account of the Union Government in that country, in accordance
with such procedure as may be prescribed by or under the authority of the
President for the transactions of the Union Government in the United Kingdom.
These transactions shall be adjusted in India, at the earliest opportunity against
the balances of the Government Account according to such directions as may
be given in this behalf by the Comptroller and Auditor General of India with
the approval of the President.
19
SECTION XII
Supplemental
34. The Accountant General in the exercise of any of his functions
under these rules shall be subject to the general control of the Comptroller
and Auditor General of India.
35. Nothing in these rules, shall have effect so as to impede or prejudice
the exercise by the Comptroller and Auditor General of India of the powers
vested in him by or under the Constitution to make rules, or to give directions
regulating the submission to the Indian Audit Department of the accounts
kept in treasuries or in departmental offices and to be accompanied by such
vouchers for their support as the Comptroller and Auditor General may require
for purposes of audit.
36. Nothing contained, 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
its agreement referred to in rule 3.
37. (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 regulations and where no rule or order has been made by
the Government as to the authority by which the regulations shall be made,
such regulations to be observed by particular departments shall be made by
the Government.
(2) Nothing contained in this rule affects the validity of any order,
instruction or direction contained in any authorized departmental regulation
in force on the date of promulgation of these rules except in so far as such
order, instruction or direction is inconsistent with or repugnant to any distinct
provision contained in these rules.
(3) Notwithstanding anything contained in these rules, the operation
of a Savings Bank Account of any person in a treasury of the State shall be
regulated by the instructions contained in Appendix 3 to these rules.
20
PART II KERALA TREASURY CODE RULES 38-39
SUBSIDIARY RULES
PART II
GENERAL ORGANISATION AND WORKING OF THE TREASURIES
38. Subject to any general or special orders of the Government the
responsibilities of the several officers for the proper management and working
of the treasuries will be as laid down in the following rules of this part.
SECTION I
District Treasuries
RESPONSIBILITIES OF THE DIRECTOR
39. (a) The Director as the Head of the Department of Treasuries is
responsible to the Government for the proper functioning of the Treasuries in the
State. He shall inspect each district treasury at least once in a year, examine
whether the rules relating to the custody of treasure are closely followed, whether
the registers are in good order and kept up-to-date and generally whether the
treasury is working satisfactorily and shall take such effective steps as are necessary
to remedy the defects, if any, noticed by him. In the course of the inspection, he
shall specifically examine and satisfy himself—
(i) that the actual stock of cash, opium, ganja, stamps and securities
is kept under joint lock and key and corresponds with the book balance;
(ii) that the Treasurer does not hold a sum larger than is necessary
for the convenient transaction of the Government business and this sum together
with the value of stamps, opium, ganja and other valuable articles held under the
orders of the Government in his sole custody, is not larger than the security given
by him;
and
(iii) that the stock of draft, cheque, bill and similar forms are carefully
kept under lock and key by the Treasury Officer and periodically tallied with the
balance of such forms on the stock books.
NOTE 1.—The word “Stamps” used in the above rule includes Match Excise
Banderols.
NOTE 2.—Officers inspecting stamps, opium, etc., should record certificates
of verification in their own hand.
NOTE 3.—Appendix 5 contains the detailed rules prescribed by the
Government for the inspection of District Treasuries. The Director
should see during his inspection of the treasury that the stock
of stamps especially those of denominations for which there
is no demand or only occasional demand, is not excessive. He
should pass orders at the time of inspection regarding the
disposal of any surplus stock of stamps.
21
PART II KERALA TREASURY CODE RULE 39
(b) (1) Each district treasury will be inspected periodically by an

Officer of the Indian Audit Department.
(2) A brief report of such inspection will be drawn up and sent
to the Director with a copy to the Treasury Officer. The report will be in two
parts, the first part dealing with the observance of the rules regarding the
custody of treasure, coinage, currency, remittance and public debt work as
well as the maintenance of the Currency Chest Accounts and the second part
dealing with other points. The Accountant General will also send a copy of
the first part of the report to the Currency Officer, Reserve Bank of India,
Madras.
(3) The Treasury Officer shall send his replies on each part of
the report in duplicate to the Director who shall pass such orders as he
considers necessary and send a copy of his orders together with one copy of
the reply received from the Treasury Officer to the Accountant General who
will finally dispose of the report. The Treasury Officer shall also send a copy
of his replies on the first part of the report of inspection to the Currency
Officer, Madras. The Currency Officer will forward his copy of the report
and of the Treasury Officer’s reply thereon to the Accountant General
indicating whether, so far as matters dealt with by the Reserve Bank are
concerned, the action taken is adequate or whether any further action is
required. The Accountant General may again refer to the Director any matter
brought to notice in the report in respect of which he considers that the
action taken by the Treasury and the Director is inadequate. Points which
cannot even then be settled and all important irregularities will be reported
to the Government by the Accountant General.
(4) The Accountant General will include a summary of the
general results of the inspections in his annual review of the working of
treasuries submitted to the Government.
*NOTE—The Joint Director/Regional Deputy Directors as the case may be,

are empowered to conduct the inspection of District Treasuries on
behalf of the Director, once in every year and notes on such
inspection shall be forwarded to Accountant General (A&E) through
the Director of Treasuries. The Inspection reports in respect of District
Treasuries and Sub Treasuries conducted by Accountant General’s
Inspection Wing will be forwarded to the Director, who will retransmit
reports to Joint Director/Regional Deputy Directors as the case may
be for review and finalisation.
* Insertion [G.O. (P) 581/2004/Fin. dated 13th December, 2004.]
22
*This amendment shall be deemed to have come into force with effect from
6th December, 1996
40. When an irregularity committed by any Treasury is brought to the
notice of the Director by the Accountant General the Director shall make an
investigation and pass such orders as he considers necessary except in cases
where the Accountant General has finally disposed of the matter by awarding a
“Treasury Irregularity” to the concerned Treasury Officer a copy of the orders
passed by the Director should be sent to the Accountant General.
NOTE.—A list of cases in which the Accountant General usually awards “Treasury
Irregularity” is given in Appendix 26. Part A of the Appendix contains a
list of serious irregularities which require disciplinary action and Part B
contains a list of ordinary irregularities which have the cumulative effect
of judging the quality of work of the Officer-in-charge of the Treasury at
the time of committing the irregularity.
41. When an Officer takes charge of the post of Director otherwise than
temporarily, he shall obtain from the outgoing Director, a note prepared by the
latter indicating his general impressions on the working of the Treasuries in the
State with special reference to any important item of work to be attended to
immediately as it comes to his knowledge.
42. The Director of Treasuries shall verify the cash balance (including the
imprest balance and other anamath balances) in each District Treasury at least
once in three months, without giving prior intimation about it to any member of
the staff of the Treasury. The fact of verification should be recorded in the relevant
registers kept in the Treasury. A certificate of verification specifying the amount,
should also be sent to the Accountant General and to Government in the Finance
Department.
The verification shall be done by the Director of Treasuries in person. If he
is unavoidably prevented from conducting the verification himself, he shall depute
an officer in the Directorate, not below the rank of a District Treasury Officer** to
verify the cash balance on his behalf.
** [G.O.(P) 147/77/Fin., dated 16th May 1977.] &

[G.O.(P) 326/80/Fin., dated 31st May 1980.]
* Insertion [G.O. (P) 581/2004/Fin. dated 13th December, 2004.]
23
† NOTE.—The Joint Director/Regional Deputy Directors as the case may be are

also empowered to conduct surprise cash balance/imprest balance
verification on behalf of the Director in respect of District Treasuries
under their control once in three months in the case of Banking
Treasuries and every month in the case of Non-Banking Treasuries.
Also a certificate of verification specifying the amount may be
forwarded to Accountant General (A&E) with copy to Directorate.
†This amendment shall be deemed to have come into force with effect from 6th
December, 1996.
43. [Deleted.]
[G.O. (P) 181/76/Fin., dated 26th June 1976.]

RESPONSIBILITIES OF THE TREASURY OFFICER
44. The Treasury Officer is personally responsible for the due accounting
of all moneys received into and paid out of Government account, for the thorough
observance of all rules prescribed for his guidance in every branch of his duties,
for strict attention to all details of the daily routine of the treasury work, for the
correctness of the prescribed accounts and returns and punctuality of their
submission for the implicit obedience to the instructions issued by the Accountant
General, the Currency Officer, the Director or any other competent authority, for
the security of the cash balance, stamps, opium and other Government property
and for the conduct of the subordinate treasury officials. For the custody of cash
balance, stamps, opium, ganja and other valuables, the Treasury Officer is jointly
responsible with the Treasurer. The fact that a subordinate has been required
under these rules or under special orders of the Government to attend to certain
items of Treasury work shall in no way relieve the Treasury Officer of his
responsibilities.
The Treasury Officer is responsible for keeping the accounts of the Treasury
strictly in accordance with the directions contained in the Kerala Account Code,
for the accuracy of all initial records and vouchers and for regularity of all
transactions taking place at the treasury.
† Insertion [G.O. (P) 581/2004/Fin. Dated 13th December, 2004]
24
NOTE.—An officer holding independent charge of a district treasury in the

course of a prescribed training (vide Appendix 4) will be personally
responsible for discharging the duties and responsibilities of the
Treasury Officer. However, it shall in no way, relieve the regular
Treasury Officer of his responsibilities and he should closely watch
the work of the Officer on training and give him proper guidance in
all items of work.
45. The District Treasury Officer shall send immediate preliminary report
to the Accountant General, the Director of Treasuries and the Government, of
any defalcation or loss of money, stamps or opium and other property
discovered in the treasury or any sub treasury even when such loss has been
made good by the person responsible for it. Such preliminary report shall be
supplemented as soon as possible afterwards by a detailed report, after
personal investigation into the case. In dealing with cases of defalcations or
losses as aforesaid and in reporting such cases to the Accountant General
and other authorities, the District Treasury Officer shall be guided by such
general orders or instructions as may be issued in this behalf by the Government.
Petty cases, that is, cases involving losses not exceeding ` 300 each need not
be reported to Accountant General unless there are, in any case important
features which merit detailed investigation and consideration.
46. (1) The Treasury Officer shall satisfy himself by periodical examinations
at convenient intervals that the actual stock of cash (coins and notes), stamps,
opium, ganja and other valuables (including cash chests and sealed boxes and
packets deposited for safe custody under Rule 157) which are put under double
locks, the actual stock of the forms of drafts, cheque, pass books, cash orders,
etc., and the documents pertaining to the securities of the treasury staff which are
kept in his personal custody and the actual stock of saleable forms and other
valuables held in the treasury under the orders of the government either under
double locks or under single locks in the sole charge of the Chief Treasurer,
correspond with the book balances. Such verification should invariably be done
whenever there is a change of charge and also periodically as under:
Cash (coins and notes) : Once in every month
Stamps, opium, ganja : Once in every six months
and other valuables
(2) The Treasury Officer shall examine the deposit registers himself at
least once a quarter and ensure that they are kept in accordance with the rules
prescribed for the purpose in the Kerala Account Code or elsewhere and furnish
the certificate prescribed in Article 124 of the Kerala Account Code, Volume II.
25
NOTE.—For this purpose the Assistant Treasury Officer of each District

Treasury (and one of the Assistant Treasury Officers, if there are
more than one Assistant Treasury Officer in any District Treasury)
should be in charge of the maintenance of the Deposit Registers and
the District Treasury Officer should conduct the Quarterly
Examination. The Assistant Treasury Officer shall verify and attest
every entry including the totals of daily transactions in the Deposit
Accounts. He shall be responsible to the District Treasury Officer
for the correctness of the postings and totals and also for the
preparation and timely dispatch of monthly extracts and other
periodical returns pertaining to Deposit due to the Accountant
General. He shall also be responsible to the District Treasury
Officer for rendering weekly or other periodical statements due
to the courts for filling up the pass books and for the reconciliation
of the Administrator’s figures with the treasury figures.
47. The Treasury Officer shall verify the District Treasury balance
(which term includes besides the Treasury balance the balance in the Currency
Chest of the Reserve Bank of India, if any, held in the treasury, the balance in
the small coin depot, if any, attached to the Treasury and the balance of any
imprest amount held by the Treasury Officer) in person on the first of each
month and sign the account to be rendered to the Accountant General and the
Government in the Finance Department. When, however, he is absent on
tour on the first of the month, or when he is unable to perform the duties from
physical inability, the duties may be entrusted to the officer discharging his
duties in the district treasury in his absence. The reason for his inability to
sign the accounts must be distinctly noted in the returns and accounts. In
such cases, the Treasury Officer should verify the balance and satisfy himself
as to the correctness of the monthly accounts immediately on his return to
office and record that fact in the office copies of the accounts and returns. In
no case should a Treasury Officer allow more than two consecutive months to
pass without his verifying the monthly closing balance and signing the
accounts.
48. When a Treasury irregularity is brought to the notice of the Treasury
Officer by the Accountant General, the Treasury Officer shall make a personal
investigation and his report shall be based on his own knowledge and the
results of the investigation.
26
49. The special precautions to be observed by the Treasury Officer in

matters relating to receipt, custody and payment of Government money are
specified in other relevant parts of these rules.
50. The Treasury Officer shall see—(a) that a notice is posted up
conspicuously in the Office of the hour at which the treasury closes for the
receipt and payment of money, which shall be at least an hour before the end
of the day’s work in order to allow time for closing and reconciling the
accounts; and
(b) that notices which he is required to exhibit under standing orders
or instructions received from time to time such as those regarding the
encashment of notes and the supply of small coins are exhibited
conspicuously in places which the public enter freely.
RESPONSIBILITES OF THE CHIEF TREASURER
51. The Chief Treasurer is responsible for the handling of the money at
the treasury. The Treasurers or Nottams working in the district treasury are
responsible for the handling of the money entrusted to them by the Chief
Treasurer.
VERIFICATION OF TREASURY BALANCE WHEN THERE IS A CHANGE
OF TREASURY OFFICER OR CHIEF TREASURER
52. (a) Whenever the Treasury Officer hands over charge otherwise than
temporarily, the relieving government servant shall, before taking charge, verify
the cash balance in the district treasury in the manner prescribed in Rule 144 of
part IV of these rules and report the result of his verification to the Accountant
General with a certificate in Form T.R.1. He shall also obtain from the outgoing
Treasury Officer a note prepared by him regarding the state of affairs in the district
treasury. Whenever the Chief Treasurer hands over charge, otherwise than
temporarily, the cash balance shall be similarly verified and the result of the
verification recorded in the Treasurer’s Balance Sheet.
(b) A government servant who holds charge of a district treasury during
a short temporary absence of the Treasury Officer, e.g., on casual leave, shall be
held responsible for the correctness of the balances in any double-lock receptacle
which is opened whilst he is in charge, until it is duly verified and taken over by
the permanent Treasury Officer. He should, therefore, verify the contents of any
double-lock receptacle which is opened whilst he is in charge. The permanent
Treasury Officer should verify, on his return, the contents of all double-lock
receptacles which have been opened during his absence.
27
(c) If, on any occasion, the Treasury Officer or the Chief Treasurer is so
ill that he is unable to go in person to the treasury to hand over charge of the
treasury keys to the government servant duly authorised to take charge of the
duties of his post from him, the relieving government servant shall go to the
government servant who is to be relieved and take over the keys in person. The
relieving government servant shall then verify the balance under double-locks in
the presence of the other double lock officer and record a certificate of verification
and the fact of the illness of the relieved government servant in the registers
concerned.
RESPONSIBILITIES OF THE SECTION HEADS IN THE ACCOUNTS
DEPARTMENT
53. Each Section Head is responsible under the order of the Treasury
Officer for keeping complete records of cash and book transactions of district and
subordinate treasuries and for the compilation of the prescribed accounts and
returns strictly in accordance with the directions and orders in force. He is also
required to see that the rules and orders in force are observed in respect of all
transactions of the treasury and to bring all cases of irregularity to the notice of
the Treasury Officer.
54. Each Section Head may be required to inspect under the orders of the
Treasury Officer, the account records of sub treasuries and to check a percentage
of the initial accounts.
55. The Section Head’s department and treasurer’s department should be
in different rooms, if possible. No person unconnected with the treasury should
be allowed admission on any pretence into either the room housing the department
of account or the Treasurer’s room beyond the bar or counter.
Sub Treasuries
56. Location of sub treasuries:—There shall ordinarily be a sub treasury
at the headquarters of every taluk. If there is a district treasury at the taluk
headquarters the Government may do away with the establishment of sub treasury
at the station.
57. The sub treasury is in the general charge of a Sub Treasury Officer.
58. The duties and responsibilities laid on the Treasury Officer in Rules 44
to 50 and 52 shall apply mutatis mutandis to Sub Treasury Officer also. But the
reports and certificates in respect of verification of cash and other valuables etc.,
and the accounts are to be sent by the Sub Treasury Officers to the District
Treasury Officers and not to Accountant General and the Finance Department
unless specifically directed otherwise.
28
59. The Sub Treasury Officer shall attend to the day to day
administration of the sub treasury in accordance with the treasury rules and
the instructions issued by the Government, the Accountant General, the
Director and the Treasury Officer.
60. The Sub Treasury Officers shall verify the cash balance in the sub
treasury at least twice a month. If he remains at headquarters for a period of
seven days or more at a time, he shall prove the balance in the sub treasury
once in every seven days during that period. He shall also ordinarily verify
the cash balance and the stock of stamps whenever he leaves or arrives at
headquarters and submit a report to the District Treasury Officer.
When there is a change of incumbent of a post which carries with it the
charge of a sub treasury, the new incumbent shall verify the cash balance and
the stock of stamps and submit a report to the District Treasury Officer.
Explanation.—The scope of the term ‘proving’ is explained in Note 1
under Rule 152 (iii) in Part IV.
61. The monthly closing balance of the sub treasury should be verified
and the result reported to the District Treasury Officer on the last day of the
month by the Sub Treasury Officer. The Sub Treasury Officer shall arrange to be
at the headquarters and to be present in the office on the last day of every month.
If he is unavoidably prevented from being present in the office on the last day of
the month, a special report should be submitted to the District Treasury Officer
explaining the circumstances which rendered it impossible for him to verify the
monthly closing balance. In that case the verification shall be done and the result
shall be reported to the District Treasury Officer by the Officer entrusted to discharge
the other duties of the Sub Treasury Officer for that day. In no case should a Sub
Treasury Officer allow more than two consecutive months to pass without his
verifying the monthly closing balance.
(i) Non-Banking Treasuries.—The District Treasury Officer shall verify
the cash balance (which term includes besides the treasury balance, the balance
in the Currency Chest of the Reserve Bank of India, if any, held in the sub treasury,
and the balance in the small coins depot, if any, attached to the sub treasury) in the
non-banking sub treasuries in his district once in a month. Such verification shall
be made by the District Treasury Officer himself, without prior notice. If owing to
unavoidable circumstances, the District Treasury Officer is prevented from
conducting the verification himself in any month, he may authorise his senior
Assistant Treasury Officer to conduct the verification for that particular month.
29
But he should not allow more than two months to pass without his verifying
the cash balance of a non-banking sub treasury in his jurisdiction. The fact of
verification should be certified in the treasury’s daily balance sheet and also
in such other register maintained to account for the cash kept in the treasury.
A report of verification shall also be sent to the Director of Treasuries on the
date of verification. Verification statement in respect of currency chest balance,
if any, should be sent to the Currency Officer, Reserve Bank of India as
stipulated in rule 153(iii) of these Rules.
(ii) Banking Treasuries.—The District Treasury Officer shall verify
the cash balance (including imprest balance and other anamath balances) in
the banking sub treasuries in his district once in three months. Such verification
shall be made without giving prior notice. If owing to unavoidable
circumstances, the District Treasury Officer is prevented from conducting the
verification himself in any occasion, he shall authorise his senior Assistant
Treasury Officer to conduct the verification on his behalf for that particular
occasion. But in such cases, the next verification of this particular sub treasury
should be conducted by the District Treasury Officer himself. The fact of
verification should be certified in the relevant registers kept in the Treasury
and a report of verification should be sent to the Director of Treasuries on the
very date of verification.
OTHER EMPLOYEES OF THE SUB TREASURY
62. The duties of the Treasurers, Nottams and Section Heads in the
Accounts Department of the district treasuries prescribed in Rules 51 to 55
above shall apply mutatis mutandis to the Treasurers, Nottams and the Head
Accountants of the sub treasury.
INSPECTION OF SUB TREASURIES
63. (a) The Director shall arrange for the inspection of the sub treasuries
by * an officer in the Directorate not lower in rank than that of a District
Treasury Officer at least once in two years. He shall examine the sub treasuries
himself as far as possible during his tours.
** (b) The Director shall also arrange for a further detailed
verification of the accounts and records pertaining to the Treasury Savings
Bank transactions of all the sub-treasuries once in a year by an officer
not lower in rank than that of a Sub Treasury Officer.
* Substitution [G.O.(P) 326/80/Fin., dated 31st May, 1980.]
** Addition [G.O. (P) 326/80/Fin., dated 31st May, 1980.]
30
†(c) The Joint Director/Regional Deputy Directors as the case may

be are also empowered for the inspection of Sub Treasuries under their
jurisdiction once in every two years on behalf of the Director, and dispose
the notes at their level except in major irregularities in which case the matter
to be brought to the notice of the Director of Treasuries.
†This amendment shall be deemed to have come into force with effect
from 6th December, 1996.
64. The District Treasury Officer shall conduct inspection of all the sub
treasuries in the district at least once in a year, without notice.
65. Sub treasuries will be inspected by an officer of the Indian Audit
Department, if circumstances render it necessary.
NOTE.—Appendix 5 contains the detailed rules prescribed by the government
for the inspection of sub treasuries. The Director or other inspecting
government servant should see during his inspection of a sub treasury
that the stock of stamps, especially those of denominations for which
there is no demand or only occasional demand, is not excessive. He
should pass orders at the time of inspection regarding the disposal of
any surplus stock of stamps.
BANKS CONDUCTING TREASURY BUSINESS
66. If a treasury or sub treasury is located at a place where there is a branch

of the State Bank of India or its subsidiary, the government may declare that the
cash business of that treasury or sub treasury will be transacted through the
bank.
NOTE.—A list of treasuries and sub treasuries in the State is given in
Appendix 2.
67. A branch of the State Bank which conducts treasury business should
be kept open for the transaction of that business on a recognized holiday if the
District Treasury Officer requests the Agent to keep it open for that purpose.
68. If the Agent / Manager of a branch of the State Bank of India or any of
its subsidiaries which conducts treasury business dies or becomes incapacitated
for duty and it is not possible for the bank or its subsidiary to make immediate
arrangements for the transactions of business at the branch, the government
official named hereafter, should, provided the concerned bank has by prior
arrangement be requested that he should do so at once—
†Insertion [G.O.(P) 581/2004/Fin. dated 13th December, 2004]
31
(a) visit the bank in person, take over the keys of the strong room
and other receptacles of treasure, notes or books and ensure that the strong
room is properly secured and direct the guard to report to him;
(b) give telegraph information as the occurrence to the Local Head

Office/Head Office of the concerned bank; and
(c) arrange for the due transaction of urgent treasury business at

the bank.The responsibility for performing the functions herein stipulated
should, in the first instance, be primarily that of:—
(i) the Collectors at district headquarters.
(ii) the Revenue Divisional Officers at the headquarters of the

Revenue Division, and
(iii) the Tahsildars of the respective taluks at other places.
The concerned government official should, on no account, take any action

in regard to the bank’s private business, which together with the ordinary treasury
business which is not of an urgent nature should remain in abeyance till a
responsible official of the concerned bank takes charge of the branch.
When it is impossible for the concerned government official to take the

action mentioned above in person, e.g. on account of absence in camp, he may
delegate his functions in this connection to any other government official not
below the rank of a confirmed Sub Treasury Officer, who is within easy reach of
the branch of the bank. He should nominate such government official for this
purpose specially on each occasion when the necessity arises.
Neither the government nor any government servant will incur any sort
of responsibility either to the State Bank of India or to its subsidiaries or to
any third party by reason of anything done bona fide under this rule. The
Government Official concerned would however, be responsible for the safe
keeping, as a bailee, of the keys of the strong room, etc., taken over by him and
the accounting for the cash and other contents which he takes out from the
strong room.
32
SECTION II
TREASURY ACCOUNTS
TREASURER’S RECORDS
69. The Treasury shall maintain a simple cash book (without

subordinate registers), in which each receipt and payment shall be posted at
the time and on the date on which they actually occur and in the order of
occurrence. The Treasurer shall sign and immediately return to the concerned
Section Head in the Department of Accounts (after the necessary entry in
his accounts) all receipts for money received. He shall stamp all payment
vouchers “Paid” and retain them for delivery to the Accounts Department
when the books are compared.
70. When stamps or opium have been sold, the total sales shall be
entered before the cash book is closed, and a memorandum should be prepared
and forwarded to the concerned Section Head in the Department of Accounts,
so that the necessary entry may be made in the accounts.
BOOKS OF THE DEPARTMENT OF ACCOUNTS
71. The form and procedure with regard to the initial accounts kept in
the treasury and the methods and principles in accordance with which the
accounts are kept, are governed by the directions contained in the Kerala
Account Code, Vol. II. It is the duty of the Treasury Officer to satisfy himself
that those directions are strictly observed, that the accounts are correct in all
respects and that the record of receipts and payments is so clear, explicit and
self-contained as to be produceable if necessary as satisfactory and convincing
evidence of facts.
NOTE.—A complete record of cash transactions and book transfer relating to
the district treasury, including those to sub treasuries within its
jurisdiction, will be kept in the Accountant’s Day Book. Every item
received or paid as well as all adjustments by transfer should be
entered in the Day Book or in some register subsidiary to the Day
Book in accordance with the directions contained in the Kerala
Account Code, Vol.II. The daily total from cash subsidiary register
should pass into the Day Book.
33
72. The Treasury Officer shall prohibit any erasures or over-writings

in the Day Book and other registers of initial record or in any account or
schedule and verify and initial every correction in them.
73. The provisions contained in rules 69 to 72 and rules 75 shall apply
mutatis mutandis to the sub treasuries also. The daily account of sub treasuries
are incorporated in the accounts of the district treasuries in accordance with
the direction contained in the Kerala Account Code, Volume II. It is the duty of
the Treasury Officer to scrutinise and examine every item of receipts and
payments shown in the daily accounts and point out, and watch against all
irregularities in the same way as those at the district treasury. He shall examine
and regulate the procedure of sub treasuries, as far as he can from the daily
examination of their accounts.
NOTE.—If the Treasury Officer, owing to the volume of sub treasury
transactions finds it difficult to scrutinise each and every sub
treasury voucher, he may at his direction leave over the work to the
Assistant Treasury Officer and/or the Section Heads of the Accounts
Department, a percentage check not less than 20 per cent being
effected by him. All vouchers checked by the Treasury Officer
himself must be initialed by him as a token of the fact that he has
exercised the check.
74. The Treasury Officer shall see that the cash balance of the sub
treasury has been actually counted and certified by the Sub Treasury Officer
on the closing day. The cash balance of the sub treasury must be written in
words as well as in figures, the words being written in such manner as to
have no room for alteration or interpolation. The Treasury Officer is also
required to observe special precautions to satisfy himself that Sub Treasury
Officer’s signature on the daily sheet and supporting documents is genuine
and that the accounts have not been tampered with in transit. Unless there is
specific instruction from the Accountant General to the contrary, the accounts
must invariably be sent by post.
NOTE.—The Sub Treasury Accounts and supporting documents pertaining
to a month, if dispatched on or after the first of succeeding month,
shall be sent to the district treasury in sealed packets through a
special messenger or otherwise so that they reach the district
treasury not later than the second working day.
34
PART II KERALA TREASURY CODE RULES 75
CLOSING FOR THE DAY
75. Subject to the directions contained in this behalf in the Kerala

Account Code, Volume II, the process of closing accounts for the day shall be
as follows:-
(a) The daily total of each subsidiary register will be entered in the
appropriate part of the Day Book, which will then be totalled and the balance
memorandum at the top of the Section Head’s balance sheet will be drawn
up strictly in accordance with the directions contained in the Kerala Account
Code, Volume II. To the account balance thus brought out the additions and
deductions indicated at foot of the Day Book form will be applied so as to
bring out the cash balance at the district treasury.
(b) Meantime, the Treasurer will also sum both sides of his Day
Book and draw up his balance memorandum in the form of the Treasurer’s
daily balance sheet, Form T.R. 3 or T.R. 4, as the case may be.
(c) If the results shown in the two balance sheets agree, the Treasury
Officer should sign the two Day Books and the two balance sheets. He should
first satisfy himself of the correctness and good order of all these documents
and should give special attention to the reconcilement of the account balance
of the district with that actually in the headquarters treasury; the latter excludes
the balance in sub treasuries or under remittance within the district which the
former includes.
(d) The following is memorandum of some of the more important

parts of the verification. The Treasury Officer should:—
(i) compare each entry of payment in a register with the payment

order ticking off each voucher as it is passed. This will not be necessary if the
Treasury Officer adopts the alternative plan having the account entry
presented to him for initials at the same time that he signs the order of payment;
(ii) examine at least two of the totalling on each side, marking the
totals as “Exd”;
(iii) see the totallings are correctly carried from the register to
the Day Book, initialling the totals as he thus compares them;
35
NOTE.—This must be done, in the case of receipt registers even when the total
for the day is blank; but it is not necessary to initial blank payment
registers. If the number of blank receipt register is large the following
plan may be adopted. Such registers as are only rarely required for entry
may be bound in a single volume and kept under the Treasury Officer’s
own lock. When the volume is required for entry, he should give out of
register for the purpose, and he should receive it back at the time of
signing the daily accounts, carefully seeing in doing so that all new
entries in it are correctly carried to the Day Book and initialling them
accordingly. It is obviously necessary to guard against fraud or mistake
of omitting to bring all entries from these registers upon the Day Book;
and this precaution is not complete if the Treasury Officer examines
only those registers from which an entry is made upon the Day Book.
(iv) verify the totalling of the Day Book or get it done by some
principal subordinate officer other than the Accountant who should initial it is
correct;
(v) see twice every week that all vouchers are properly arranged.
(e) Before signing the Treasurer’s daily balance sheet, the Treasury
Officer should roughly verify the balance in the sole charge of the Treasurer,
as shown in that sheet, and satisfy himself on the following points:-
(i) that no uncurrent coins are left in charge of the Treasurer;
(ii) that no more small silver and copper, bronze and nickel coin
is so left than is actually required for current use;
(iii) that the whole balance in sole charge of the Treasurer never
exceeds his current requirements.
(f) when a deficiency is found in the cash balance of any day it should
be made good at once by the person responsible for it and the closing cash
balance of the day should be the full balance including the amount lost and made
good. If, however, for any exceptional reason the amount of deficiency is not
immediately restored to the treasury balance, it should be charged in the accounts
of the day on which the deficiency is discovered under “8550. Civil Advances—
Other Advances—Other items” on a voucher signed by the Treasury Officer
specifying the name of the person who should make good the amount. The
amount recovered should be credited to the same head of account. “8550. Civil
Advances—Other Advances—Other items”.
36
When any excess is found in the cash balance, it should be credited to

Revenue Deposit on the day on which the excess is found, pending enquiry
and disposal of the amount. If the enquiry does not establish beyond doubt
that the excess is due to a particular person, it should be credited to
Government under “0070 Other Administrative Services-C Other Services-
Other receipts-Other items”. If the amount is proved to be payable to any
particular person, the refund should be made under the orders of the Director
of Treasuries
Such deficiencies or excess should be reported to the Director of
Treasuries and Accountant General.
(g) The Treasury Officer should always be careful to sign the
Treasurer’s balance sheet in the evening of the day itself to which it refers
but the signature and comparison of the Day Book need not be made till the
following morning unless the office is to be closed for two or more days.
The Section Head’s balance sheet must not be signed, until it has been
carefully agreed with the Treasurer’s.
NOTE.—Ordinarily, the Treasurer’s balance sheet should be compared and
agreed with that of the Assistant Treasury Officer and/or the Section
Heads of the Accounts Department before closing the treasury for
the day and it is only when pressure of work renders this impossible
that the comparison may be postponed till the following morning.
When this is necessitated, the certificate over the Treasury Officer’s
signature at foot of the Section Head’s balance sheet should be
altered in manuscript by cancelling the words “agreed with the Section
Head’s daily balance sheet and” before the form is signed by the
Treasury Officer which must be done before closing the day. An
additional certificate will then be added and signed by the Treasury
Officer in the following morning viz., “agreed with the Section Head’s
daily balance sheet”. For the 31st March and the first few days of
April it will be necessary for the Assistant Treasury Officer and/or
the Section Heads of the Accounts Department to prepare a separate
rough balance sheet on each of these days for comparison with that
of the Treasurer as the completion of the Assistant Treasury Officer
and/or the Section Heads of the Accounts Department balance sheet
for the 31st march has to await the receipt of the Sub Treasury
accounts.
37
(h) The foregoing provisions of this rule apply also to treasuries

which transact their cash business through the Bank subject to the
modification that the correctness of the daily accounts should be tested by
a comparison of the totals of receipts and payments in the day Book with the
corresponding totals in the daily accounts received from the Bank also.
NOTE.—When with the concurrence of the Accountant General the daily
account of the Bank is submitted to a treasury in the morning of the
day following that to which it refers, the signature and comparison
of the Day Book may be made in the evening instead of in the morning
of the day on which the Bank’s accounts are received, provided the
pressure of work renders it necessary to so postpone it.
CLOSING FOR THE MONTH
76. (1) The monthly accounts of the District Treasury shall be kept
open till the receipt of daily sheets of every Sub Treasury subordinate to it
for the entire period of the month. Every effort shall be made to close the
accounts of the each month at the earliest possible date and in any case not
later than the 6th of the succeeding month.
(2) The monthly accounts of each non-banking Sub Treasury should
be closed on the last working day of each calendar month. Those of each
banking Sub Treasury shall be closed on the working day immediately
following the last working day of each calendar month i.e., after accounting
the transactions taking place at the bank on the last working day of the month.
The transactions of every Sub Treasury for each day shall be included in the
accounts of the District Treasury on the day on which the daily sheet is
received except in the case of daily sheets pertaining to one calendar month
received in the District Treasury on or after the first of the succeeding month
in which case the transactions as per such daily sheets shall be included in
the District Treasury accounts for the last working day of the calendar month
to which they relate.
77. (1) In closing the accounts of the District Treasury for the month,
the month’s total of the subsidiary registers will be carried into the cash
account in the case of receipts and into the list of payments in the case of
payments, the cash account being closed in accordance with directions
contained in the Kerala Account Code Volume II. The cash must be verified by
actual counting and the cash balance report made out in accordance with the
procedure prescribed in Part IV.
38
(2) The monthly cash account shall be subjected to very careful

check by the Treasury Officer when it is laid before him. He must satisfy
himself that the opening and closing balances of this account are not merely
deductions from accounts but are statements of facts certified to have been
verified by actual enumeration of coins and notes. The Treasury Officer shall
also check each entry in the cash account and list of payments with the
corresponding totals in the Day Book and see that the totals of all the registers
are correctly carried into the Day Book.
NOTE.—If, at any time, the Treasury Officer be unable to compare all, at least
he may compare some; notably, he should compare the entries in the
plus and minus memorandum of deposits, stamps, etc., with the entries
in the account, for example if the plus and minus memorandum shows
a reduction in the stock of judicial stamps to the value of ` 5,000 and
if the credit in account be less, the difference must be traced and
satisfactorily accounted for.
MONTHLY ACCOUNTS AND RETURNS
78. (1) A complete list of treasury accounts and returns to be rendered

on different prescribed dates to the Accountant General, the Currency Officer
and other authorities shall be kept at each treasury. The accounts and returns
should be written up in accordance with the directions contained in this behalf
in the Kerala Account Code, Volume II, and such orders and instructions as
may be issued by the Director.
(2) With regard to the punctual submission of the accounts and
return the Government shall view with displeasure any avoidable delay on the
part of the Treasury Officer in the despatch of the prescribed accounts and
returns with complete schedule and vouchers, particularly those required by
the Government, the Accountant General, and the Currency Office concerned.
NOTE.—The returns due for despatch on a holiday may be sent one day (but
not more than one day) late.
79. Vouchers pertaining to each schedule relating to the cash account
or the list of payments shall be numbered consecutively in a separate monthly
series and kept under lock and key in order of payment till they are
despatched. Before despatch of the lists of payments and schedules, the
Treasury Officer shall by inspection satisfy himself that the required vouchers
are all attached. He may find it profitable at intervals during the month to take
up a schedule and see that all its vouchers are present in proper order and as
no payment can be made without a voucher, there can be no excuse for the
absence of any unless it be that for a specific remittance.
39
MISCELLANEOUS
*80. Fidelity Insurance guarantee shall be obtained for the following

security posts in the Treasury Department for the amounts noted against
each, namely:-—
(a) Treasuries in District Fidelity Insurance
and Sub Treasuries guarantee for ` 3,000
(b) Nottam and Gollahs Fidelity Insurance

in the District and guarantee for ` 500
Sub Treasuries
All the security posts, namely, Treasurers Gollahs and Nottams in the
Department of Treasuries shall be covered by a Single Fidelity Guarantee
Insurance Policy in the name of the Director of Treasuries subject to the
following conditions:—
(1) The Blanket Insurance Policy need not contain the name or names
of the persons covered but shall mention the designation and the number of
persons in each category.
(2) Whenever there is an increase in the number of post in any of the
categories covered, the Director of Treasuries shall intimate that fact to the
State Insurance Department within 15 days of the date of appointment to the
post. The additional premium required shall be paid within the prescribed
period on receipt of intimation from the State Insurance Department.
(3) Only regular employees shall be allowed to hold these security
posts.
(4) Whenever there is necessity for any substitution and officiating
arrangements, necessary office orders in this regard shall be recorded by
the officer making the arrangement and shall be made available for verification
by the Insurance Authority, if found necessary.
(5) The Blanket Insurance Guarantee Policy shall be renewed at the
appropriate time every year.
[Rules 81 to 84 omitted]
[G.O.(P) 747/79/Fin., dated 16th August 1979]
* Substitution [G.O. (P) 747/79/Fin., dated 16th August, 1979.]
40
85. Responsibilities of Chief Treasurer and the Treasurer in the

handling of money.— A Treasurer should not be placed in charge of the
treasury keys, and should not be made to keep any accounts other than those
property pertaining to his office. If the Chief Treasurer of a district treasury
goes on casual leave, however, he may, at his option, hand over his treasury
keys to the Treasurer or to the Senior Accountant serving under him, on the
clear understanding that, in all cases, the Chief Treasurer will be personally
responsible for any loss that may occur.
Each of the Treasurers or the Nottams should be required to make

good any uncurrent or counterfeit coin received by him and any overpayment
made by him.
86. Precautions against substitution of coins in Treasuries.—To guard

against the possibility of uncurrent or counterfeit coin being substituted in a
treasury for good coin presented by the public or received in a remittance,
every Treasurer and other government servant who handles coin in a district
treasury should be required, on arrival for the day’s work to hand over to the
Chief Treasurer or a responsible subordinate chosen by the Chief Treasurer
for the purpose, all coins (private cash, etc.) which he is carrying at the time
and to take them back when leaving the office after the day’s work.
The procedure described above should also be followed at a sub

treasury, the duties assigned to the Treasurer of a district treasury in this
connection should be performed by the Sub Treasury Officer in the sub
treasuries.
87. Subject to the foregoing Rules 80 to 86* the detailed instructions

regarding the form of security the time limit, the custody and any verification,
the release of securities, etc., are contained in the Kerala Financial Code,
Volume I.
*Rules 81 to 84 omitted [G.O.(P) 747/79/Fin., dated 16th August 1979]
41
PART III KERALA TREASURY CODE RULES 88-89
PART III
RECEIPT OF GOVERNMENT MONEYS AND PAYMENT OF SUCH
MONEYS INTO THE GOVERNMENT ACCOUNT
SECTION I
General Rules—General Instructions for handling cash
APPLICABLE TO DEPARTMENTS GENERALLY
88. Moneys tendered as dues of the Government or for deposit in the
custody of the Government shall not pass through the hands of a departmental
officer unless he is authorised to collect such dues/deposits by a general or
special order of the Government. Direct payment into the treasury or into the Bank
by the person who tenders such money shall be insisted on and direct payments
arranged whenever this is practicable *provided that individual remittances upto
and including ` 100 shall be accepted by any departmental officer who maintains
a cash book in Form T.R. 7A and remitted at the Treasury in lump on the next
working day itself.
89. (a) A government servant who receives any moneys on behalf of the
Government shall receive them only in one or more of the following forms:
(i) Legal tender coin,
(ii) Legal tender currency or bank notes,
(iii) Reserve Bank drafts drawn on the treasury with which the
government servant deals and made payable to him**,
#(iii) (a) Remittance through e-payment for Commercial Taxes Department
(iv) Crossed cheques drawn on the Reserve Bank of India, the State
Bank of India, the State Bank of Travancore, any other scheduled Bank in India or
on any other bank approved by Government and made payable to the government
servant concerned:
Provided that cheques shall not be accepted in payment of fines,
compensation amounts etc., payable in criminal courts, and:
Provided also that a government servant who receives a cheque drawn
on a Bank situated at a place where there is no branch of the State Bank of India,
State Bank of Travancore or any other subsidiary of the State Bank of India
should collect from the party concerned commission charges at 1/64 per cent for
collecting such cheques on behalf of the Government.
* [G.O.(P) 176/84/Fin. Dated 26th March, 1984.
** Deletion [G.O.(P) 648/88/Fin.dated 1st October, 1988]
# Insertion[G.O.(P) 421/09/Fin. dated 30th September, 2009]
42
PART III KERALA TREASURY CODE RULE 89
(v) † Crossed Postal Order drawn in favour of the departmental

Officer, and
(vi) Postal Money Order in favour of the departmental Officer.
NOTE 1.—The State Bank of India, the State Bank of Travancore or the
branches will collect the cheques tendered in payment of
Government dues on the following terms and conditions:—
(i) All Government cheques drawn in places where either the
State Bank of India, State Bank of Travancore or any other
subsidiary of the State Bank of India is established, will be
collected free of charge.
(ii) In other cases the Banks will claim a nominal charge of 1/64
per cent. The government servant receiving such cheques
in settlement of government dues will collect this also from
the parties tendering cheques.
(iii) So as to enable the Treasury Officer to verify the
consolidated treasury receipts of post offices in respect
of cheques remitted by the Postal Department and to facilitate
early incorporation of credits in the Treasury accounts, the
State Bank of Travancore, while advising the credits to the
Accountant General, will furnish a copy of the advice direct
to the Treasury Officer also. The Accountant General will
watch the clearance of the suspense head “bills receivable”
which will initially be credited by him with the proceeds of
cheques advised to him by the bank as credited to
Government account and debited by the treasuries
concerned on making the necessary adjustments in the
treasury accounts or receipt of the copies of advices by
them from the bank direct.
NOTE 2.—Cheques drawn in favour of quasi-Government institutions such
as Panchayats, Municipalities, the University, the Electricity
Board, etc., the transactions of which are mostly conducted
through their Personal Deposit accounts with the treasuries‡
‘and private institutions which are having P.D.Accounts operated
† Addition [G.O.(P) No. 648/ 88/Fin. dated 1st October, 1988.
‡Insertion [G.O.(P) 116/74/Fin., dated 10th May, 1974]
43
in treasuries’ will also be accepted at treasuries and the proceeds of

such cheques will be credited to the accounts of those institutions
with the treasuries. The collection of such cheques will be made in
accordance with the provisions contained in Note (1) above.
The bank commission and/or other cheques involved in the
collection of cheques received at the treasuries from the above
institutions will be recovered from the proceeds of the cheques and
the next amount alone will be credited to the accounts of the
institutions concerned.
NOTE 3.—A government servant receiving a cheque which is to be credited
to a Personal Deposit Account or a banking account of a Local
Fund kept at a branch of the State Bank of India shall collect
from the party concerned full commission charges, if any, payable
to the State Bank on such cheques.
NOTE 4.—When cheques on which commission charges are payable are
accepted, credit in Government accounts will be afforded only
for the net amount realised after deducting such charges.
NOTE 5.—Officers-in-charge of Departmental Hostels and Tourist Bungalows
under the Tourist Department are authorised to accept the “Rupee
Traveller’s Cheques” of the following Banks in settlement of
dues to Government:
1. The State Bank of India.
2. The Punjab National Bank.
3. The Bank of Baroda.
4. The Bank of India.
5. The Central Bank of India.
NOTE 6.—†Bank cheques presented by the depositors of Treasury Savings
Bank for credit to their account will be collected in accordance
with the provisions contained in Note 1 above:
‡NOTE 7.—When a cheque presented by a Party to a Departmental Officer,
in satisfaction of Government dues is not honoured on
presentation, the cheque concerned will be returned by the bank
† Insertion [G.O.(P) 303/73/Fin.dated 23rd July, 1973]
‡ Addition[G.O.(P) 221/93/Fin.dated 18th March, 1993]
44
to the Departmental Officer with a request to reimburse the

handling charges. The Departmental Officer shall, within 7
days from the date of receipt of the bounced cheque, draw
and disburse the amount of handling charges to the Bank
debiting the expenditure under Office Expenses. The amount
so disbursed to the Bank shall be realized from the party
in cash and remitted to Government account at the earliest.
(b) A cheque received under clause (a) of this rule shall be treated
as a final payment, only after it has been met and the amount has been actually
credited to the Government.
90. (a) A government servant who receives† any money including
money received in the form of Postal Money Order on behalf of the Government
shall give the payer a receipt in form T.R.5 unless in any case the Government
have by a general or special order dispensed with the grant of receipt.In the
said Rules, in sub-rule (a) of rule 90, for Note 1, the following Note shall be
substituted, namely:—
*NOTE 1.—All receipts must be written in figures and in words in the
original and such other copies of chalans in Form T.R.12 as
are required to be given to the tenderers of moneys and signed
in full over the “cash received/received payment” stamp. Other
copies of the chalan and interim receipts may however be
initialled against the amount already indicated therein over
the “cash received/received payment” stamp.
NOTE 2.—Receipt Book in Form T.R.5 will be printed with interleaved
perforated copies to be taken by carbon process. Copying
pencils and double faced carbon papers should be used for
this purpose. The original should be retained as office copy
and the duplicate issued to the party.
$NOTE 3.—The Postal Money Order received shall forthwith be entered
in a register of Money Order received in form T.R. 5A. The
Officer while signing the money order acknowledgement, will
simultaneously initial the entries in column 5 in the register
in Form T.R. 5A. Total amount received as per the register
in Form T.R. 5A shall be entered as a single entry in the receipt
† Substitution [G.O.(P) 76/95/Fin. dated 21st January, 1995]
* Substitution [G.O.(P) 494/75/Fin. dated 24th October, 1975]
$ Insertion [G.O.(P) 76/95/Fin. dated 21st January, 1995]
45
side of the cash book in form T.R. 7A, giving the details of
T.R. 5 receipts in column 2 *In view of the computerisation
in Motor Vehicles Department, the computer generated Form
T. R.5 (C) shall be issued in lieu of Form T.R.5. The receipts
shall be in triplicate, the original copy shall be issued to the
remitter for the purpose of attaching the same with the
application for which he seeks service from the office, the
duplicate shall be retained in the office as record and the
third copy shall be given to the remitter as acknowledgment
This amendment shall be deemed to have come into force with effect
from 25th October, 2002.
(b) When a cheque is received, a preliminary acknowledgement in
Form T.R.6 shall be given for the cheque only. ** A final receipt for the
payment in Form T.R.5 shall be issued to the party by the Departmental
Officer on receipt of the original chalan receipt from the Treasury/Bank after
the amount has been realised. If the cheque is not honoured on presentation,
the fact shall be intimated to the person from whom the cheque was received,
and payment in cash shall be demanded. The Government accept no
responsibility for any loss or damage to the payer on account of delay in
giving intimation that a cheque has not been honoured.
NOTE 1.—When a cheque is not honoured on presentation, the
accompanying chalan should not be returned by the receiving
bank but should be retained and destroyed in due course.
†Only the dishonoured cheque should be returned to the
presenter along with claim for reimbursement of handling
charges, if any, and the preliminary acknowledgement of the
receipt of the cheque should be got back from him.
NOTE 2.—The officers who are authorised to collect money should be
specified and they should be asked to give the payer a receipt
in the prescribed printed form in all cases. They should keep
a complete account of the receipt books that they have
received and should be able to produce them always used
or unused. The books should be carefully examined to see
* Insertion [G.O.(P) 180/09/Fin. dated 12th May, 2009]
** Substitution [G.O.(P) 103/82/Fin., dated 5th March, 1982]
† Substitution [G.O.(P) 221/93/Fin. dated 18th March, 1993]
46
that the number of forms contained in each is intact and a

certificate of count recorded on the fly-leaf. Ordinarily more
than one book should not be used at one and the same time
and a new book should be brought into use only after the
old one is exhausted. The stock register of receipt books
should show the dates on which a book was brought to use
and the date on which it was completed. Counterfoils of used
receipt books should be kept under lock and keys in the
personal custody of the head of the office.
NOTE 3.—The required printed receipt books (machine numbered) should
be obtained by the head of each department or other
controlling officer and distributed to all subordinate officers
a stock account thereof being maintained showing the numbers
of the books (and number of forms contained in each) received
and issued to each individual officer.
NOTE 4.—At the time of inspection it should be seen that all the receipt
books supplied to each office have been accounted for properly
and that the amounts received as per receipts granted have
been brought to the cash book.
91. When Government dues have to be paid by fixed date and payment
as made by cheque with reference to item (iv) in Rule 89 (a), the payer
should see that the cheque reaches the government servant authorised to
receive it not later than the day before the fixed date. If the cheque is so
received and is honoured on presentation, the payment should be treated as
having been made on the due date. When a cheque is received on the fixed
date or later, the date when the amount is credited in the Government account
after realization of the cheques should be treated as the date of payment;
*Provided that in the case of dues to the Motor Vehicles Department
which are remitted in the form of Demand Drafts drawn on banks conducting
Government business, the payment will be treated as having been made in
time, even if the Demand Draft is presented to the Officer authorised to receive
it on the due date only.
NOTE.—“Demand drafts” shall not be distinguished from cheques for the
purpose of these rules.
* Addition [G.O.(P) 40/82/Fin., dated 28th January, 1982]
47
92. (a) Save as otherwise expressly provided in these rules or in any

authorised departmental regulations, the following rules shall be observed by
all Government Officers who are required to receive and handle cash:—
(i) Every Officer receiving money on behalf of Government should
maintain a cash book in Form T.R.7A.
*NOTE.—The cash book shall be bound in convenient volumes and their
pages serially numbered. Before bringing a cash book into
use the head of the office shall count the number of pages
and record a certificate of count on the first page of the
cash book.
(ii) All monetary transactions should be entered in the cash book as
soon as they occur and attested by the head of the office in token of check
** Provided that in the case of Trivandrum Public Library all amount received
in the Book Room upto 4 p.m., each day along with the previous day’s receipt
from 4 p.m. to 7 p.m. shall be brought to the main cash book on the same day. All
receipts in the Office Room upto 5.15 p.m. each day shall also be accounted for in
the main cash book on the same day itself.
(iii) The cash books should be closed regularly and completely checked.
The head of the office should verify the totalling of the cash book or have this
done by some responsible subordinate other than the writer of the cash books
and initial them as correct.
(iv) At the end of each month, the head of the office should verify the
cash balance in the cash book and record a signed and dated certificate to that
effect. The certificate should also be recorded on the monthly cash account,
primary abstract or account current, where such account, abstract or account
current is required to be submitted to the Accountant General. Such certificates
must be signed by the head of the office who should invariably date the signature.
(v) When Government moneys in the custody of a Government officer
are paid into the treasury or the Bank, the head of the office, making such payments
should compare the Treasury Officer’s or the bank’s receipt on the chalan or his
pass book with the entry in the cash book before attesting it, and satisfy himself
that the amounts have been actually credited into the treasury or the bank.
* Addition [G.O.(P) 639/78/Fin., dated 22nd August, 1978]

** Insertion [G.O.(P) 304/76/Fin., dated 29th September, 1976]
48
† When the number of payments made in a month is more than ten and
the total amount involved therein exceeds ` 1,000, he should, as soon as
possible after the end of the month, prepare a statement of all remittances
made during the month and get it verified and certified by the Treasury Officer,
which should be compared with the postings in the cash book.
NOTE.—Notwithstanding the provisions of the clause the Head of Office

may at his discretion prepare a statement of remittance irrespective
of the number of payments made in a month and the total amount
involved therein and get it verified and certified by the Treasury
Officer.
(vi) An erasure or overwriting of an entry once made in the cash

book is strictly prohibited. If a mistake is discovered it should be corrected
by drawing the pen through the incorrect entry and inserting the correct one
in red ink between the lines. The head of the office should initial every such
correction and invariably date his initials
NOTE.—The functions assigned to the head of the office in sub-clauses (i) to

(iii) and (v) and (vi) above may be performed by any other gazetted
subordinate officer specifically authorised by Government in this
behalf. [See also Rule 131(c)].
*(b) When a government servant who does not maintain a cash

book as prescribed in clause (a) above is authorized to receive any money on
behalf of the Government, he shall, on receipt of such money, grant a
temporary receipt in Form T.R. 5A to the payer and either remit the money
into the treasury with a chalan in duplicate and send the receipted chalan with
full particulars such as the number, and date of the temporary receipt to his
immediate superior officer who maintains a cash book or where there is no
treasury in or near his headquarters remit the money to the same superior
officer with a remittance slip. The officer who maintains the cash book shall,
on receipt of the chalan or the money and the remittance slip, enter the amount
in the cash book and send a final receipt in Form T.R. 5B to the subordinate
who received the money in the first instance for delivery to the payer within a
month.
† Insertion [G.O.(P) 176/73/Fin., dated 29th May, 1973]

* Substitution [G.O.(P) 1065/92/Fin dated 14th December, 1992]
49
*NOTE.—(1) The forms for temporary and permanent receipts (Form T.R.
5A and 5B) should be printed and bound in books, in such
a way that the copy to be issued to the party as a receipt
and a carbon copy to be retained as the office copy may be
prepared simultaneously with carbon paper. The pages of the
books should be machine-numbered.
*(2) Every receipt book (temporary or permanent) should be carefully
examined by the Government servant concerned immediately on receipt, and
the number of forms in the book should be counted and a certificate of count
should be recorded in the following form which shall be printed on the inner
side of the outer cover of the book.
CERTIFICATE
The receipts in book No………….............… are complete and in

consecutive order from……................…….. to……….....................………
Signature:
Date: Designation:
NOTE.—Amendment to rule 92 (b) shall come into force at once.

(c) Except when he remits money to a superior authority under clause
(b) above, a government servant who receives any money in the form of coin
and notes on behalf of the Government shall remit it into the treasury with
which he normally deals (or the nearest treasury into which the money can be
remitted) on the date of receipt or as soon afterwards as is possible without
causing undue inconvenience to the payer or if a superior authority has
permitted him to make remittances at periodical intervals or when the balance
in hand reaches a certain amount, in accordance with those instructions. A
government servant who receives a cheque (including a bank draft) on behalf
of the Government shall do as follows immediately on receipt:—
† (i) If the officer concerned deals with a treasury or sub treasury
which transacts its cash business through the Bank, he shall forward the
cheque along with chalan duly filled up to the Bank direct, for collection
and credit to Government account;
* Substitution [G.O.(P) 1065/92/Fin dated 14th December, 1992]

† Substitution [G.O. (P) 334/77/Fin.dated 6th September, 1977]
50
(ii) In other cases, he shall forward the cheque (including bank

drafts) to his departmental superior for collection and credit to Government
account.
NOTE 1.—The departmental officers collecting money on behalf of
Government shall be responsible for the correctness of the
Head of account to which the proceeds are to be credited.
NOTE 2.—The departmental superior officers collecting the proceeds of
the cheque/bank drafts shall send the chalans to the
subordinate officer who received the Bank drafts/cheques.
NOTE 3.—Classification noted in such chalans shall also be checked up

by the Treasury Officer before finally incorporating in the
treasury accounts”
93. (a) When a government servant is permitted to handle in his official
capacity, moneys, not being revenues of Government institution, such moneys
should be included in Government accounts. When a government servant
administers moneys relating to endowments such as for grant of medals,
prizes, scholarships, etc., in Government Educational Institutions, even when
the corpus of endowments is invested outside the Government accounts and
the income from the endowment is not utilised for the maintenance of a
Government Institution the interest on the endowments or other receipts
connected with them shall be included in Government account.
(b) When the moneys of a society or body are included in the

Government account with reference to clause (a) above, a personal deposit
account shall be opened in the treasury in the name of the government servant
concerned. When any such case arises the government servant concerned
shall apply at once to the Government through the proper channel for the
opening of the personal deposit account in his name in the treasury for the
purpose, if the Government have not already issued orders on the point
when giving him permission to handle the moneys in his official capacity.
(i) [Omitted]
[G.O.(P) 712/81/Fin., dated 28th October, 1981]

*(bb) A Government Servant who is permitted to open a P.D.
Account under sub-rule (b) shall account for all moneys received by him
*Addition [G.O.(P) 712/81/Fin., dated 28th October, 1981]
51
towards such P.D.Accounts in his office cash book in Form T.R.7A and remit
them into the Treasury on the same day or on the next working day. He shall
also maintain separate detailed accounts of the transactions pertaining to
the fund administered by him in the manner laid down in the departmental
manuals, codes, rules or orders creating the fund. If there are no specific
provisions in the departmental manuals, codes, orders, etc., creating the fund
as to the manner in which detailed accounts of the fund are to be kept, detailed
accounts shall be kept, in the following manner, namely:—
(1) In cases where the amount deposited has to be refunded to
the remitter or in cases where the deposits lapse to Government after a
specific period, the government servant administering the fund shall maintain
a simple ledger account in Form T.R.7B and also a register of deposits in Form
T.A. 13 and a Register of repayment in Form T.A. 14 of the Kerala Accounts
Code, Volume-II by modifying the relevant columns “Initials of T.O. “ into
“Initials of the Administrator of P.D. Accounts” and changing the words ‘ day
book’ in Column-8 of T.A. 13 into “T.R. 7B”. Each item of receipt should be
entered in the register of deposits as a distinct item assigning serial numbers
in chronological order in separate series for each financial year. The directions
contained in Article 64 to 67 of Kerala Account Code, Volume -II shall be
followed mutatis mutandis by the government servants concerned in
maintaining the above registers;
(2) In other cases the government servant administering the
deposit account shall maintain only a simple ledger account in Form T.R.
7B for all transactions pertaining to the deposits;
(3) In both the cases specified in clauses (1) and (2), the entries
are to be made in the accounts as and when the transactions occur. When the
amounts are received direct by the Government Servant, entries of receipt are
to be made while issuing receipts in Form T.R.5 or T.R. 6 and when remittances
are made at the Treasury by the parties when the parties produce the receipted
chalans. Entries of withdrawals are to be made as and when the cheques for
withdrawal are drawn and issued. If the date of actual remittance into the
Treasury or date of payment at the Treasury differ from the dates of receipt
and withdrawals noted in the above accounts, the actual date of treasury
transactions shall be noted in red ink below the date originally entered. In
cases where, government servants subordinate to the Administrator of a
deposit account have been authorized to accept remittances towards the
52
deposit account and issue receipts the details of collection so made should be
gathered at the close of each month and entered in the accounts kept by the
Administrator.
(4) In whatever manner the accounts are maintained, the
Government servant concerned should reconcile his accounts periodically
at least once in a month with the accounts kept by the treasury and prepare a
reconciliation statement at the end of each month and see that the closing
balance of the month (T.R. 7B) agrees with the balance in the account kept
by the Treasury, subject to the deductions on account of cheques issued, but
not cashed and additions on account of remittances made at the Treasury, but
not incorporated in the Administrator’s P.D. Accounts. He should also furnish
to the Treasury at the end of each financial year a certificate showing the
closing balance in the account as on the 31st March of each year after
reconciling the balance with the Treasury figures. In the case of Personal
Deposits which lapse to Government after a specific period, the Government
Servant administering the P.D. account, should also prepare and furnish to
the Treasury before the 15th April every year a statement of deposits lapsed
to the Government at the close of each financial year and deduct the amount
so lapsed from the opening balance for the next year.
(c) A government servant shall not place any private money in a
cash chest used for keeping money received in his official capacity.
NOTE.—(1) Charitable Endowments.—The following procedure should be
followed in regard to funds of charitable endowments:-
(a) A government servant, in his capacity as administrator of a
charitable endowment, should remit into the Government account moneys
representing—
(i) interest on securities pertaining to endowments received from
the Treasurer of Charitable Endowments; and
(ii) income from properties relating tothe endowments and
interest realized in respect of the securities relating to endowments divested
from the Treasurer of Charitable Endowments.
53
NOTE—1 (b) Interest realised from the Bank shall be credited in the
accounts to the head ‘Civil Deposits-Personal Deposits’.
Normally payments in such cases are made by the
Treasurer of Charitable Endowments, only on receipt
of requisition from the administrators for amounts
required for immediate disbursement and it will not be
necessary to credit the amount again to the Government
account. In order, however, to ensure that no unutilized
amount is retained by the administrators, they shall send
certificates of disbursements to the Treasurer of
Charitable Endowments together with unutilized balance,
if any, which shall be credited into the Personal Deposit
Account.
(c) In the case of cash in the hands of administrators, which

includes balances relating to endowments transferred
to them, amounts of interest realized by them periodically
and, in a few cases, income from properties in their
custody, it shall be paid into a single deposit account
in the treasury and drawn again when required for
disbursement. These transactions should be exhibited
in the accounts under a separate deposit head “Deposit
account of divested charitable endowments”.
(d) Administrators of endowments, divested from the

Treasurer of Charitable Endowments, shall remit into
the treasury for credit under the deposit head mentioned
above, all amounts received by them and draw the sums
again when required. Administrators having custody of
properties, other than securities held by the Treasurer
of Charitable Endowments, shall remit the income from
such properties to the deposit head and draw it again
when required.
(e) As the deposit will be operated upon by government
servants belonging to several departments in their
capacity as administrators of the endowments, the
Government in the Revenue Department shall control
the transactions in the account and render.
54
(i) monthly certificates of reconciliation of account

figures with the departmental figures relating to the
account; and
(ii) an annual certificate of acceptance of balance in the
account on the 31st March of each year.
(f) The administrators of charitable endowments divested from
the Treasurer of Charitable Endowments and those
having custody of properties other than securities held
by the Treasurer of Charitable Endowments shall submit
to the Government in the Revenue Department every
month a report of their remittances and drawals relating
to “divested” endowments with particulars of the
amounts remitted or withdrawn, dates of such remittances
or withdrawals and the name of the treasury or sub
treasury concerned.
NOTE—(2) Amounts required for payment of scholarships under the National
Scholarship Scheme, National Loan Scholarship Scheme and the
Scheme of Merit Scholarships administered by the Ministry of
Education will be paid in advance in two installments to the
institutions in which the scholars are undergoing studies. The head
of each institution (whether Government or private) receiving such
amounts is permitted to open a personal deposit account in his name
in the local treasury. The amounts received by him for payment of
the above mentioned scholarships should be credited to the personal
deposit account and the amounts actually required for disbursement
should be withdrawn by means of cheques whenever necessary.
94. Issue of duplicates or copies of receipts.—No government servant
may issue a duplicate or copy of a receipt granted for money received by
him on the allegation that the original receipt has been lost or is not available.
A certificate may, when necessary, be given that on a specified day a certain
sum was received on a certain account from a certain person, and a fee of
*two rupees shall be levied for every such certificate issued to a private party.
This prohibition extends only to the issue of duplicate on the allegation that
the original has been lost, and does not apply to cases authorised by these
rules or by special orders of the Government in which duplicates may be
prepared and tendered with the originals.
*Substitution [G.O. (P) 544/87/Fin. dated 23rd June, 1987]
55
SPECIAL INSTRUCTIONS FOR CERTAIN DEPARTMENT
95. In the Public Works and Forest Departments and in the Government
commercial undertakings, cheques accepted in payment of Government dues
should be entered in the cash account as “Receipts” as and when received
and as “disbursements” when remitted to the treasury for encashment, just
like moneys received by a government servant-vide Rule 92(b) and (c). If a
large number of cheques is received daily, they should be initially entered
in a subsidiary register in Form T.R. 8 for watching the encashment of the
cheques and only the daily total of receipts and remittances accounted for
in the cash book.
NOTE.—Commission charges collected from parties for collection of cheques
shall be entered in a separate column.
SPECIAL TO THE JUDICIAL DEPARTMENT
96. (a) Receipts of moneys by Civil Courts.—In certain cases specified

by the High Court in which money can be disbursed forthwith, e.g., money
paid by suitors for the service of summonses and diet money of witnesses
deposits are received direct at the court and the parties are not required to pay
the money into the treasury or the Bank. A person who wishes to make any
such deposit should present with the money a receipt in the prescribed form
stating fully the particulars and the purpose of the deposit. The Officer of the
court who is authorised to receive the money should receive it, sign the
receipt and return it at once to the depositor.
(b) Receipts of moneys by Criminal Courts.—Magistrates trying Railway
cases under sections, 112, 113 and 115 of the Indian Railways Act, shall subject to
directions issued by the High Court, in this behalf, deposit the Railway dues (fare
and penalty) collected by them, with the Station Master concerned under clear
receipt. The fines levied by the courts and creditable to the State Government
shall be remitted into the Treasuries/Banks through chalan.
SPECIAL TO THE PUBLIC WORKS DEPARTMENT
97. Receipt of money by government servants in Public Works

Department.—Only Divisional Officers, Sub Divisional Officers and other
Government servants specially authorised by the Government have power to
issue final receipts for money received on behalf of the Government. The Head
Clerk or Cashier may, when specially authorised to do so by Divisional or Sub
Divisional Officer, receive money at headquarters when the latter is in camp.
56
Whenever he does so, he should promptly issue a temporary receipt in Form

T.R. 9 for the cash actually received by him and simultaneously enter the
amount in the cash book. A final receipt in Form T.R. 10 in confirmation of each
temporary receipt should be signed by the Divisional or Sub Divisional Officer,
as the case may be, and issued to the payer as soon as that officer returns to
headquarters.
When a Section Officer collects revenue from parties to whom grass
plots, fruit trees, canal berms, etc., are leased or receives money from the
sale of materials, etc., and when any government servant who is not in charge
of a cash book similarly receives any money on behalf of the Government in
exceptional circumstances, he should keep it separate from the imprest and
any other cash in his charge and should remit it at the earliest opportunity to
the Sub Divisional Officer (or other nearer superior officer having a cash
book). Along with the money he should send a remittance slip in Form T.R.
11 on the back of which he should enter full particulars of the amount in
question and the date of receipt by him. He should also send a copy of the
remittance slip to the Divisional Officer for check of the receipt entry which
should appear in the copy of the sub divisional or other cash book. The
Section Officer or other government servant who receives the money in the
first instance should also issue promptly to the payer a temporary receipt in
Form T.R. 9. The Sub Divisional Officer or other nearer superior officer who
maintains a cash book should, on receiving the remittance slip with the money
fill in the two forms of memorandum of acknowledgement attached thereto in
duplicate, make the necessary entry in the cash book and send forthwith to
the government servant who collected the money a copy of the memorandum
of acknowledgment and final receipt in Form T.R.10 for issue to the payer in
confirmation of the temporary receipt. If the memorandum of acknowledgment
and final receipt are not received by the government servant who collected
the money within one week of his sending the cash he should forthwith report
the fact in writing to the Sub Divisional Officer by name and obtain them.
NOTE—1 The forms for temporary and permanent receipts (Forms T.R.
9 and T.R. 10) should be printed and bound in books, in such
a way that the copy to be issued to the party as a receipt
and a carbon copy to be retained as the office copy may be
prepared simultaneously with carbon paper. The pages of the
books should be machine-numbered.
57
NOTE—2 Every receipt book (temporary or permanent) should be

carefully examined by the Government servant concerned
immediately on receipt and the number of forms in the book
should be counted and a certificate of count should be
recorded in the following form which will be printed on the
inner side of the outer cover of the book.
“CERTIFICATE
This receipts in book No……………………........... are complete and
in consecutive order.
Signature……..............………
Date…………… Designation…............………”
98. A Government servant of the Public Works Department who remits
any cheque received by him to the treasury for credit to the Government shall
enter the particulars in his remittance book (See Rule 105), and send the book
to the treasury with a chalan in duplicate. The treasury shall give a preliminary
acknowledgment for the receipt of the cheque in the remittance book, the final
receipt being given by it on the original chalan after the cheque has been
cleared.
SECTION II
Receipt of moneys by the Treasury or the Bank
99. (a) When a treasury or the Bank receives any money from a private
party for credit to the Government, it shall receive it only subject to the
provisions of Rule 89(a) and the notes under it*
(b) Subject to the provisions of Rule 92(b) and 92(c), a
Government servant who receives money on behalf of the Government
under Rule 89(a), shall remit it into the treasury or the Bank on the day
of receipt or as soon afterwards as is possible without causing the payer
undue inconvenience**
* Second Sentence and the exception omitted [G.O.(P) 334/77/Fin.,
dated 6th September, 1977]
** Second Sentence omitted [G.O.(P) 334/77/Fin., dated 6th
September, 1977]
58
(c) Every payment into the treasury or the Bank for credit to the
Government shall be accompanied by a memorandum or chalan containing all
the particulars necessary for crediting the amount correctly in the Government
account and preparing a receipt to be given to the payer. When a payment is
made into the treasury, the treasury shall check the chalan and make sure that
it is in order and complete, test and count of money, bring the payment into
account in the prescribed registers and give a receipt to the payer. When a
payment is made into the Bank, the Bank shall receive the money and give a
receipt to the payer, and the treasury shall bring the payment into account in
the prescribed registers. When a private person makes a payment into the
Bank on Government Account, the chalan shall, in the absence of special rule
or order to the contrary, be first presented at the treasury, where it shall be
checked and returned enfaced with an order to the Bank to receive the moneys
and grant a receipt.
#(d) For remittance through e-payment, a filled up Chalan or detailed
memorandum as prescribed in sub-rule (c) shall not be insisted.
100. Whenever under the provisions of sub-rule (2) of Rule 6 moneys
received on account of the revenues of the State, instead of being paid into a
treasury or the Bank, are utilised to meet departmental payments, the gross
receipts and the payments made therefrom shall be entered as receipts and
expenditure in any record that may be kept of the payments into and
withdrawals from the Government Account and accounted for to the
Accountant General. If the receipts are in excess of payments made, the excess
shall be remitted to the treasury or the Bank, as the case may be, and save
where it is otherwise provided in these, the officer making such remittance
shall note on the memorandum or chalan presented under Rule 99(c) the full
amount of cash actually received by him, and per contra, the expenses
disbursed therefrom, and not merely the net receipts.
When a departmental officer remits cheque to the treasury or the Bank in
adjustment of departmental receipt temporarily appropriated for departmental
payments the particulars of the cheques shall be noted on the chalan or
remittance note.
101. Whenever a Government servant sends a cheque or bill to the
treasury for credit to the Government, he shall endorse the words ‘Received
payment by transfer credit to the head (here insert the head of account)’,
# Insertion[G. O. (P) 421/09/Fin. dated 30th September, 2009]
59
on the document and sign the endorsement. The word “transfer” shall be
deleted from this endorsement when entered on a cheque not payable by
the Government. If any Government servant endorses a cheque or bill of
which the amount is to be credited to the Government without entering
these words above his signature, he shall be held primarily responsible
for any loss which may occur if the cheque or bill is paid in cash.
102. (a) The chalan which accompanies a payment of money into the
treasury or the Bank shall contain full information as to—
(1) the nature of the payment,
(2) the amount paid,
*(3) name and address of the remitter,
(4) the head of account to which the amount should be
credited, and
(5) the allocation of the amount between Governments
and departments, if any, such allocation has to be
made.
**(6) the name of office and designation of the receiving
departmental officer to whom the remittance relates
to be written in the top of each chalan
(b) When a payment to the Government is to be credited partly
to one head of account and partly to another, a separate chalan shall
ordinarily be presented for the amount to be credited to each head.
If, however, two or more credits relating to the same transaction are so
closely connected that it would be convenient to use separate chalans for
them, they shall be entered on the same chalan.
(c) The chalan shall be prepared in Form T. R. 12, or in such other
form as may be prescribed under these rules or in a departmental manual
or code. These forms, shall be printed both in English and Malayalam.
* Substitution G.O.(P) 690/83/Fin., dated 27th October, 1983]
** Addition G.O.(P) 690/83/Fin., dated 27th October, 1983]
60
(d) When a payment is made partly in cash and partly by cheque,

the amounts paid in cash and by cheque respectively shall not be included
on the same chalan.
(e) The chalan shall ordinarily be presented in duplicate; the
original copy shall be returned to the payer signed as a receipt, and the
second copy shall be retained in the treasury or the bank. [See also Rule
90(b) in regard to cheque]. When a private person pays money into the
treasury or the bank to be credited to the Government under a head which
concerns a departmental officer, the duplicate chalan shall be initialed by
that officer, if he is at the same station as the treasury; otherwise, the chalan
shall be presented in triplicate and the treasury shall send the third copy
to the departmental officer concerned, unless there are orders issued to the
contrary in individual case or classes of cases—See clause (g) below. In
cases where a private person presents a chalan in triplicate the
departmental officer need not initial the chalan even if he is at the same
place as the treasury at which the chalan is presented.
Remittances to treasury on account of over-payments should be
supported by chalans in triplicate, containing full particulars of the number
and date of encashment of the bill and also the head of account under which
the amount was originally drawn, one copy of the chalan being forwarded
by the Treasury Officers to the Accountant General in support of credits
incorporated in the monthly schedule of receipts of the department
concerned.
*Remittances representing recoveries of expenditure previously
debited to expenditure heads (Revenue Account) will be exhibited direct
under the service heads concerned as reduction of expenditure irrespective
of whether they relate to overpayments pertaining to the current year or to
any previous year.
#NOTE 1.—The departmental officers concerned with the levy and

collection of Government taxes and dues of forceable or
periodical nature should maintain a reasonable stock of chalan
forms for issue to the intending depositors on demand. Chalan
forms duly filled in all respects may as far as practicable, be
issued to the persons along with the letter of demand so that
they may sign and present the chalan at the treasury/bank
along with the money.
* Substitution [G. O. (P) 536/84/Fin. dated 20th September, 1984]
# Renumbered vide G. O.(P) 690/83/Fin., dated 27th October, 1983]
61
*NOTE 2.—Whenever there is a departmental remittance through

deduction from expenditure bills, chalans should be
insisted and the Treasury should also note the details of
such chalans in the subsidiary register of receipts maintained
at the sub treasury/ district treasury. This is not applicable
to the deductions towards income-tax, house building
advance and other similar deductions made in the salary
bills/establishment bills which are adjusted in the treasuries
and to the recoveries towards short term loans.
(f) # (i) A single chalan shall be presented with any money tendered for
payment into the treasury or the bank on account of State Excise revenues on
payment for a Reserve Bank draft or a cash order on a sub treasury, and with any
money tendered for payment into the treasury or the bank along with a pass book
or a remittance book in which the Treasury Officer or the bank is required to
acknowledge the receipt of the moneys. The chalans for remittance on account of
State Excise revenues shall, however, be countersigned by the Excise Inspector or
any higher departmental authority. Form T.R. 14 shall be used for acknowledgement
of receipt of payments on account of State Excise revenues. In the remaining
cases, Form T.R. 12 shall be used when necessary.
# (ii) For remittance through e-payment, the conditions under sub-
rule (c) shall not be insisted.
(g) (i) An agent or dealer or on oil distributing company shall present a
chalan in triplicate along with any money tendered for payment into the treasury
or the bank on account of fees for the issue of packed petrol storage licenses. The
treasury or the bank shall retain the triplicate copy of the chalan and return to the
payer the original and duplicate copies duly receipted. The duplicate copy shall
invariably be stamped with the word “duplicate” in bold characters.
(ii) A person making a payment into the treasury or the bank on
account of sales tax, agricultural income tax, tax on tobacco, entertainments tax
and tax on motor spirit shall present a chalan in triplicate along with the money,
* Addition G.O.(P) 690/83/Fin., dated 27th October, 1983]

# Renumbered vide G..O. (P) 421/09/Fin. dated 30th September, 2009.
# Insertion [G..O.(P) 421/09/Fin. dated 30th September, 2009]
62
irrespective of the fact whether the departmental officer concerned is resident

at the same station or not. The treasury or the bank shall retain the original
and the triplicate copy of the chalan and return to the payer the duplicate
copy duly receipted. The duplicate copy shall invariably be stamped with the
word “duplicate” in bold characters. The originals shall be handed over to the
Sales Tax staff who will arrange to collect them daily from the treasury of the
bank.
Departmental officers who remit into the treasury the Sales Tax equivalent
collected on sales of goods shall write the chalans in triplicate for presentation
at the treasury. The Treasury Officer shall send one copy to the Sales Tax
Officer of the district, retain one copy with him and give the third copy to the
officer remitting the amount.
#NOTE 1.— Remittance of tax by dealers may be made through e-payment
also.
#NOTE 2.— Online payment of tax along with e-Return can be done with
the integration of Commercial Taxes Department official
Website with the approved Bank’s site. The tax due as per
the return can be remitted by debit from the dealers account
or any other account authorized by him on this behalf in
State Bank of India/State Bank of Travancore or any other
Bank as and when so specified. When the amount is debited
from the dealers account or any other account authorized by
him on this behalf, the bank system will generate a Cyber
Receipt with a unique number. This transaction will be updated
in the Kerala Value Added Tax Information System.
#NOTE 3.— The designated branch of the bank shall give an abstract
of the scroll countersigned and also a soft copy of the data
in an encrypted format on a daily basis to the appointed
Treasury Officer.
#NOTE 4.— The data received from the bank is to be loaded in the
Treasury database and the Treasury Officer will reconcile the
scroll received from the Bank with the scroll generated in the
Treasury system.
#NOTE 5.— After incorporating the Data in the Treasury system a report
will be generated with counter date and sequence number
and to be given to the Commercial Taxes Department along
with the soft copy. Commercial Taxes Department shall upload
this data in Kerala Value Added Tax Information System.
# Insertion[G.O.(P) 421/09/Fin. Dated 30th September, 2009]
63
(iii) Payments by Government Pleaders and Pleaders doing

Government work shall be made in triplicate chalans in all cases. The treasury
shall retain the triplicate copy of the chalan and return the original and duplicate
duly receipted to the pleader. The duplicate copy shall invariably be stamped
with the word “duplicate” in bold characters. The pleader shall attach the
original copy to his report to be submitted to the Collector.
(iv) Payments made into the treasuries of the amounts collected by
Bench Courts towards the taxes and other dues creditable to municipalities
shall be made in triplicate chalans in all cases. The treasury shall retain the
original copy of the chalan and return the duplicate and triplicate duly receipted
to the Bench Court concerned. The triplicate copy shall invariably be stamped
with the word “triplicate” in bold characters. The Bench Court will keep the
duplicate for its record and send the triplicate copy to the municipality
concerned immediately after payment is made into the treasury.
(v) A local body should, when paying contribution and fee to
Government, on account of the analysis by the Public Analyst of food samples,
present a chalan in triplicate and the treasury will return the original and the
duplicate duly receipted. The local body should send the original to the Public
Analyst, for intimation of credit.
(vi) Local bodies when paying amounts towards the cost of
maintenance of bore-wells and pumps under the rural water supply scheme
should present chalans in triplicate. The original will be sent to the
departmental officer concerned. One copy will be retained in the treasury and
the other will be returned to the local body concerned.
(vii) In the case of remittances of principal and interest made in respect
of ‘Loans and Advances’ the chalans shall be prepared in triplicate irrespective of
whether the remittances are made by a private party or by a departmental officer.
The original copies of the chalans should be returned to the remitters and the
duplicate copies retained in the treasury. In respect of Loans and Advances the
detailed accounts of which are being maintained by the Departmental officers the
triplicate copies of the chalans shall be forwarded by the Treasury Officer to the
Departmental Officers concerned. In respect of loans and advances the detailed
accounts of which are being maintained by the Accountant General as per Article
244 (3)(b), Kerala Financial Code, Volume I, the triplicate copies of the chalans
should be forwarded by the Treasury Officer to the Accountant General along
with the monthly cash account.
64
•(viii) In the case of remittances or recoveries of subscription and

refund of temporary withdrawals in respect of General Provident Fund the
chalan shall be prepared in triplicate irrespective of whether the remittances
are made by a private party or by a departmental officer. The name of subscriber
and his account number shall be noted in all the three copies. Over and above
this, a schedule of Provident Fund Deduction in the prescribed form giving
full details should invariably be attached to the Chalan. The original copies of
the chalans should be returned to the remitters and the duplicate copies retained
in the Treasury. The triplicate copies along with the Provident Fund Schedules
should be forwarded by the Treasury Officer to the Accountant General along
with the monthly cash account
* NOTE—Chalans for the remittance of principal or interest on loans and
advances and revenue deposits and security deposits shall be
presented at the treasuries first in the case of banking treasuries
also.
(h) When the Government have permitted any class of payments
into the treasury to be made by sending money orders to the Treasury or Sub
Treasury Officer, no chalan shall be required with a money order relating to
any such payment.
** NOTE—(1) Private persons may obtain chalans in the prescribed form
from the Treasury. Chalans for use by Departmental Officers may
be obtained direct from the Government Press.
(2) Fines levied by Magistrates in respect of which the
Government pay grants-in-aid to local bodies and other authorities should be
shown separately in the chalans under a district head “Fines for which
compensation is payable to local bodies and others”. Fines levied under the
Motor Vehicles Taxation Act, should also be shown under a separate head.
(3) When any amount is paid to the Government in respect of
loan or advance made by the Government, the chalan presented at the treasury
should contain the date and amount of the loan or advance or other particulars
sufficient to identify it. If the amount paid includes interest as well as
principal, the amount of interest paid should be specified separately in the
chalan. If the payment is a periodical fixed payment including both principal
and interest, a reference to the order fixing the amount should be entered in
the chalan.
• Insertion [G.O.(P) 545/87/Fin. dated 23rd June, 1987]
* Substitution [G.O.(P) 839/79/Fin., dated 31st August, 1979]
** Substitution [G.O.(P) 668/79/Fin., dated 30th July, 1979]
65
PART III KERALA TREASURY CODE RULE 102-103
† In the case of banking treasuries also, chalans for the remittance of

principal or interest on loans and advances and revenue deposits and security
deposits shall be routed through treasuries as stated in the note to rule
102 (g) (vii).
(4) In the case of certain deposits, e.g., local fund deposit and
personal deposits, the account kept in the treasury or the Bank is purely a
banking account. Particulars of the deposit head concerned alone need be
entered on the chalan accompanying a remittance into the treasury or the
Bank for credit to such an account. No further information as to the nature of
the receipts is required.
(5) In cases where the personal deposit accounts and the
banking accounts of Local Funds are kept at the bank (See note under the
second paragraph to Rule 124 below) all adjustments made to the credit/debit
of such accounts either by the treasury or by the Accountant General should,
without delay, be communicated by the treasury to the bank.
**(i) The following instructions shall be scrupulously followed
the departmental officers to facilitate reconciliation receipts:—(1) The
departmental officers should post the original Chalan received in their offices
in a register or statement so that details of remittances will be available for
reconciliation.
(2) The third copy of the Chalan received from the treasuries
shall be retained in the office for reconciliation.
SPECIAL TO THE FOREST DEPARTMENT
103. (1) Forest revenues collected at outlying stations may be paid into
the treasury by making remittances to the Treasury Officer by money orders. No
chalan need be presented with any such payment. The money which the post
office pays to the Treasury Officer should be credited in the accounts. The treasury
should send the Divisional Forest Officer the usual acknowledgement on the
relevant portion of the money order form, and also a daily advice of all the
remittances received from him by money order on each day on which there is any
such transaction.
† Substitution [G.O.(P) 839/79/Fin., dated 31st August, 1979]

** Insertion G.O.(P) 690/83/Fin., dated 27th October, 1983]
66
(2) When a Divisional Forest Officer is absent from headquarters

and no other Forest Officer is available there, his head clerk may sign for him
chalans to be presented with payments of forest revenue into the treasury or
the bank. Similarly, when a Range Officer is absent from headquarters and no
other Forest Officer is available there, his head clerk or (if he has only one
clerk) his clerk may sign such chalans for him.
(3) When a Forest Officer receives any deposit from contractors
or purchasers of forest produce, he should pay them into the treasury or the
bank as soon as possible and furnish a list showing the name of each depositor.
The treasury or the bank, as the case may be, should treat the moneys so
remitted in all respects as if they had been paid direct by the depositors, and
should therefore issue a separate receipt for the amount relating to each
depositor.
When any Forest Officer, other than a Divisional Forest Officer,
pays any such deposit into the treasury or the bank, he should forward to the
Divisional Forest Officer the receipt obtained for the payment.
SPECIAL TO THE PUBLIC WORKS DEPARTMENT AND
COMMERICAL SERVICES
104. No deposit account can be opened in a treasury by officers of the

Public Works Department and Commercial Services. Whatever sums are paid into
a treasury by an officer of the Public Works Department or a Commercial Service
or on his account, must be carried to the credit of that department or service in the
civil accounts. This rule applies also to deposits made at the instance of the Public
Works Department or Commercial Services by municipalities or other local bodies
to meet the cost of works to be carried out by the Public Works Department or
Commercial Services. In this case, the accompanying chalan should state clearly
the name of the Division in the Public Works Department or Commercial Services
to which the amount is creditable and the work for which the deposit relates.
105. A Public Works Officer who frequently makes remittance to the treasury
or the bank should keep a remittance book (Form T.R. 15) in which he should make
an entry of the amount of each remittance and should send this book as well as a
single chalan along with each remittance, so that the Treasury Officer or the Bank
may acknowledge receipt, by signing the entry in the book. As regards remittance
of cheques, see Rule 98.
67
SECTION III
Procedure in Treasuries
(i) TREASURIES WHICH DO NOT TRANSACT THEIR CASH BUSINESS
THROUGH THE BANK
(A) District Treasuries

106. *(a) The chalan with which money is tendered for payment into
the treasury shall be presented first to the Section Head/Junior Superintendent
(Receipts) who shall check it to see whether it is in order in all respects and, if
he is satisfied, put an initial in the chalan and affix a seal in token of having
verified the correctness and sent it to the treasurer for accepting the remittance.
The Treasurer shall receive the money as per the chalan, count and test
the money, enter the amount in his Cash Book, give it a serial number, sign
the chalan and then send it back to the Section Head/Junior Superintendent.
The Section Head/Junior Superintendent shall make a brief entry of the
particulars in the “Chalan Number Book” (Form T.R. 16) noting the chalan
number assigned by the Treasurer under his initial and put his signature in the
original copy of the chalan and return the original chalan to the party if it is for
the amount mentioned in item (a) of sub rule (f) of rule 120. If the remittance is
for the amount mentioned in item(b) of the sub rule (f) of rule 120, the chalan
shall be sent along with the Chalan Number Book to the Assistant Treasury
Officer who shall sign the chalan after initialling the corresponding entry in
the Chalan Number Book. At the end of the day, agreement shall be effected
between the Chalan Number Book (T.R. 16) and the Day Book on the one hand
and the usual agreement between the Day Book and the Treasurer’s Cash
Book on the other. The Section Head/Junior Superintendent shall examine the
Chalan Number Book at the close of every day and certify that the amounts
credited to Government and the amounts for which receipts have been given,
have been agreed to and initial the certificate. The Treasurer’s Cash Book
shall have a continuous serial number for each month both for receipt and
payment items. Entries shall be made in the chalan number book in the serial
order, so that a cross check with the entries in the Treasurer’s Cash Book
would be easy.
* Substitution [G.O.(P) 77/78/Fin., dated 16th January, 1978]
68
Postings of Subsidiary Registers and the Day Book shall be made after
the issue of original chalans to the parties with reference to the duplicate
copy of the chalan and other connected records.
106. (b) [Omitted.]
[G.O.(P) 334/77/Fin., dated 6th September 1977.]
(B) Sub Treasuries

107. *(a) The procedure prescribed in sub-rule (a) of rule 106 for the
District Treasuries shall apply mutatis mutandis to the Sub Treasuries also,
except that the Head Accountant/Junior Superintendent and the Sub Treasury
Officer in Sub Treasuries shall perform the functions prescribed for the Section
Head/Junior Superintendent and the Assistant Treasury Officer respectively
in the District Treasuries.
107.(b) [Omitted.]
[G.O. (P) 334/77/Fin., dated 6th September 1977.]
(C) General for all Treasuries

108. A cheque received at a treasury should be treated as a final payment
only after it has been met and the amount has been actually credited to the
Government. The provisions of Rules 90(b) and 91 regarding the preliminary
acknowledgment and final receipt to be given by a departmental officer when
a payment is made by cheque, the procedure to be followed when a cheque is
not honoured, and the date to be treated as the date of payment if the cheque
is honoured, apply mutatis mutandis to a cheque received at a treasury.
109. **Deleted
**This amendment shall be deemed to have come into force on the 1st
day of October, 1985.
110. When departmental officer has a claim against a Post Office Savings
Bank deposit pledged to him as security by a government servant or a
contractor, the amount due to the Government should be withdrawn in the
manner indicated in Article 313(e) of the Kerala Financial Code. The Postmaster
should send a treasury voucher to the departmental officer for the amount
* Deletion [G.O.(P) 82/88/Fin., dated 3rd February, 1988]
69
withdrawn instead of cash. On receiving this voucher, the departmental officer

should verify the entries in it, countersign it and forward it to the treasury or
sub treasury concerned as soon as possible, to enable the Treasury or Sub
Treasury Officer to initial the entry in Postmaster’s treasury pass book when
he receives it and complete the transaction.
111. A Treasury or Sub Treasury Officer should receive payment of a
revenue money order in cash. The transaction should be adjusted by a transfer
in the accounts on a receipt in the prescribed form signed by the Postmaster
for total amount of the revenue money orders to be paid each day.
This procedure applies also to the payment of an ordinary money order
payable to a Collector, Treasury Officer or Sub Treasury Officer in his official
capacity. The transaction should be adjusted by a transfer in the accounts,
and the necessary entries in the revenue registers should be made from the
money order coupon or treasury advice. Ordinary money orders payable to
any other government servant in his official capacity should also be paid by
transfers in the accounts, if the Treasury or Sub Treasury Officer sends a
Postmaster a written requisition to that effect. Money orders payable to a
local body which has a banking account with the treasury should also be paid
by transfers in the accounts.
112. Numbering of chalans.—The chalans relating to each subsidiary
register shall be numbered in a separate monthly consecutive series, and
those which are entered directly in the day book shall bear a separate series of
numbers. The chalans which accompany payments of revenue deposits or
civil and criminal courts’ deposits shall however be numbered in a separate
annual series for each department.
113. Village remittance.—The money shall be sent to the treasury in
sealed bags together with a village remittance list in the form prescribed in the
Departmental Manuals or orders and a chalan in the form of an extract of the
cash book prescribed in the Departmental Manuals or Orders. After the
remittance list and the chalan have been checked, the Treasury Officer shall
sign the remittance list and return it to the person who brought the remittance
to be tendered to the Treasurer along with the sealed bags. The Treasurer
shall take the bags, break the seals in the presence of the village official or
messenger who brought the remittance, and count and test the money. If the
amount is found to be correct the Treasury Officer shall certify to that effect at
the foot of remittance list and return it to the person who brought the remittance.
70
If any counterfeit or uncurrent note or coin or any deficiency is found, the

Treasurer shall at once bring the fact to the notice of the Treasury Officer, who
shall, if satisfied that the note or coin is counterfeit or uncurrent or that there
is a deficiency, examine the village official or messenger who brought the
remittance and record the fact on the remittance list.
114. Anamaths.—All moneys paid into the Government account at a
treasury shall be credited immediately on the receipt under the appropriate
heads of account in the Government accounts and shall form part of the
general treasury balance. As a general rule, no sums of money shall be kept in
a treasury strong room unless they have been paid into the Government
account and form part of the general treasury balance, but the following items
shall be treated as exceptions to this rule and dealt with in accordance with the
special instructions which apply to them:—
(a) a village remittance which is received, when the treasury is not
open for transactions,
(b) a treasury or currency remittance which is received when the
treasury is not open for transactions,
(c) other money sent by a government servant from a distance for
payment into the treasury (or paid in respect of postal money orders) which is
received when the treasury is not open for transactions,
(d) money contained in the cash chests, etc., deposited by other
offices for safe custody (See Rules 157 to 160), and
(e) the balance of the permanent advance and imprests, and
undisbursed balances of amounts drawn from the treasury or otherwise
received for disbursement (See Rules 432 and 433).
The moneys described under items (a) to (e) above shall be placed in the
strong room on the day when they are received and brought to account
immediately when the treasury opens on the next working day. The treasurer
shall maintain an Anamath Balance Register in Form T.R. 19 for recording
these Anamath transactions and a separate column shall be provided for each
class of items concerned. The opening balance, the totals of the daily receipts
and the daily disbursement respectively and the closing balance shall be
entered in each column. The Treasury Officer shall check this register every
71
evening, verify the various closing balances with the actual cash, bags of
coin and cash chests, etc., in the strong room and initial the register in token
of the correctness of the entries.
115. If a village remittance arrives at a treasury when it is not open for
transactions, the sealed bag or bags containing it should be placed in the
strong room as soon as possible and kept in a special late remittance chest. A
counterfoil receipt form from a book consecutively numbered should be given
in exchange for the bag. As soon as the treasury opens on the next working
day, the bag should be taken out, the money counted and tested, and the
amount brought to account. The receipt given for the sealed bag should be
taken back and pasted on to the counterfoil. A register should be maintained
in Form T.R. 20 and the date of receipt and date of return of each sealed bag
containing a village remittance and the date on which the amount is brought
to account should be noted in it.
NOTE.—Remittances received by 3 p.m. should, if possible, be shroffed and
brought to account that day. The treasury should be closed by sunset.
Remittances received after 3 p.m. but before sunset should simply be
sealed and kept in the strong room for the night, no attempt being
made to shroff them and bring them to account.
116. If a treasury or currency remittance arrives at a treasury when it is
open for transactions but it is not possible to count and test the money
completely on the day of receipt, it should nevertheless be brought to account
on the day of receipt and should also be entered in a register in Form
T.R. 21. The counting and testing should be completed as soon as possible
and, if any deficiency or any counterfeit or uncurrent note or coin is
discovered, it should be made good by the Chief Treasurer or Treasurer, if
any, who came with the remittance. Otherwise, the amount should be drawn
on a simple receipt as an advance and placed in the treasury or currency chest
and the necessary steps taken for the adjustment of the advance.
If a treasury or currency remittance arrives at a treasury when it is not
open for transactions, it should be entered in the same register in Form T.R. 21
and placed in sealed bags in the strong room as soon as possible without
opening the receptacles in which it arrives (See Rule 158). It should be brought
to account as soon as the treasury opens on the next working day.
72
117. If any money sent by postal money order or by a Government

servant from a distance, for payment into the treasury arrives at the treasury
when it is not open for transactions, it should be recorded in the register in
Form T.R. 19 mentioned in Rule 114, placed in the strong room in sealed
bags as soon as possible and brought to account as soon as the treasury
opens on the next working day.
118. No sums of money which have been sent to a treasury for payment
into the Government account should be kept in Anamath for want of information
as to the nature of the credit or pending confirmation of a sale.The total cash
balance of all the outstanding items in the Anamath Balance Register (See
Rule 114) should be entered at the close of the day in following places in the
accounts:—
(1) In a sub-treasury : Treasurer ’s daily balance sheet
(Form T.R. 4) Day Book (Form T.A. 4
in the Kerala Account Code, Vol. II).
Daily sheet (Form T.A. 7 in the Kerala
Account Code, Vol. II).
(2) In a district treasury : Treasurer’s daily balance sheet
(Form T.R. 4).
The Treasury Officer should verify the balance every evening.
119. Undisbursed balance.—Separate registers should be maintained
for recording the transactions relating to each class of undisbursed balances
such as those relating to amounts payable for the acquisition of land, cash
orders or military pensions. [In regard to undisbursed balances of pay and
allowances, See Rule 432 (c)]. Each such register should show the opening
balance, receipt, disbursement and closing balance of each day on which
there is any transaction. The Treasury Officer should verify daily that the
closing balance in each such register agrees with the balances entered in the
Anamath Balance Register (Form T. R. 19).Alternatively, a combined register
in Form T.R. 22 may be maintained for watching all the undisbursed balances,
if it is considered more convenient (See Rule 432 (c)].
120. Receipts for money.—(a) When a chalan in duplicate is received
with the money, the treasury shall use the original for the receipt to be given
to the payer and shall retain the duplicate for record. If there is a third copy
the treasury shall forward it to the government servant or other person to
whom the credit relates.
73
(b) When a treasury receives a cheque under *[Rules 106(b) and

107(b),] the tenderer shall be given a preliminary acknowledgement in Form T.
R. 6 for the cheque only. A final receipt for the payment on the original chalan
shall be sent to the payer after the amount has been realized.
(c) When money is received on account of State Excise revenues,
the treasury shall receive with it only a single chalan countersigned by the
Excise Inspector or any higher departmental authority, and shall give the
payer a separate receipt in Form T.R. 14 and send a copy of it to the Excise
Inspector or higher departmental authority who has countersigned the chalan,
to serve as an advice. When any money is received on being tendered along
with a single chalan and a pass book or a remittance book, receipt shall be
acknowledged in the pass book or remittance book. When any money is
received in payment for a cash order, no separate receipt need ordinarily be
given as the cash order issued in exchange for the moneys is a sufficient
acknowledgment of the receipt of the money; if, however, the payer insists
on being given a separate receipt in any such case, he shall be required to
present a chalan in duplicate in Form T. R. 12 with the money and the treasury
shall give him a receipt on the original chalan.
(d) When the fees of a number of candidates for a government
examination, e.g. the S.S.L.C. Examination, are paid into the treasury in a lump
sum, only a single receipt shall be given for the lump sum as a whole.
(e) For every payment made by cash or cheque for service postage
stamps issued by it, the treasury shall give a receipt in machine numbered
form T.R. 23.
**(f) The receipts for money paid into the treasuries shall be
signed by the following persons as shown below:
When the amount involved is— District / Sub Treasury
(a) Below ` 2,500 Head Accountant or
Junior Superintendent and the
Treasurer
(b) ` 2,500 and above Assistant Treasury Officer/
Sub Treasury Officer,
Head Accountant or
Junior Superintendent and the
Treasurer.
* Rules 106(b) and 107 (b) Omitted [G.O.(P) 334/77/Fin., dated
6th September, 1977]
** Substitution [G.O.(P) 431/77/Fin., dated 4th November, 1977]
74
(g) Every treasury shall prominently exhibit notices in English and

the local language embodying the substance of clause (f) above one in the
room of the Treasurer or the Sub Treasury Officer, as the case may be, and one
near the Treasurer’s counter, in order that the persons who make payments
may verify that the receipts given to them satisfy the rule.
(h) Every receipt issued by a treasury shall show distinctly the
name of the treasury, the date of issue, the designation of each government
servant who signs it and the head of account to which the amount has been
credited. Each signature on it shall be written legibly and in full.
NOTE 1.—Duplicate receipts.—The provisions of Rule 94 regarding the
issue of duplicate receipts apply to all government servants
including those attached to treasuries. With a view to avoiding
the misuse of duplicate chalan as a duplicate receipt, special
care should be taken to see that the treasury officials
mentioned in Rule 120(f) sign in full only the copy or copies.
See Rule 102(g) of the chalan to be returned to the payer,
and merely initial the remaining copy or copies of the chalan.
*NOTE 2.—The receipt for a sum paid by transfer in the accounts at
a district/sub treasury shall not be signed by the Treasurer.
All such receipts irrespective of the amount involved shall
be signed by the Section Head/Head Accountant/Junior
Superintendent and the Accountant concerned. This
instruction does not apply to receipt for sums paid by transfer
in the accounts for service postage stamps (See note 3 below).
NOTE 3.—Payments for service postage stamps.—The treasury should

not give any receipt for a payment made for service postage
stamps by transfer in the accounts.The draft receipt for a
payment made by cash or cheque for service postage stamps
should always be sent to the Sub Treasury Officer at a
sub-treasury or the Assistant Treasury Officer at a district
treasury for signature through a government servant employed
in the treasury and not through any person from outside the
treasury. After the receipt has been duly, signed, it should
be handed over together with the service postage stamps
concerned simultaneously to the person who paid the cost
of the stamps into the treasury.
* Substitution [G.O.(P) 431/77/Fin., dated 4th November, 1977]
75
121. Special to Judicial Department.—A person who wishes to pay

any money into a civil court dealing with a treasury, which does not transact
its cash business through the Bank, should obtain from the court a chalan in
Form T.R. 24 and pay the money into the treasury along with it (See also Rule
96).
A person who wishes to pay any money into a court dealing with a
treasury which does not transact its cash business through the Bank should
deliver the money along with the chalan and counterfoil receipt obtained from
the court to the treasury, which should retain the chalan and return the
counterfoil receipt duly signed. He should then take the receipt to the court,
which should enter the credit in its account and give the person who made the
payment a court receipt for the amount duly signed in exchange for the treasury
receipt, which the court should retain. The treasury receipt should, when filed
in the court, be attached by gum to the office counterfoil chalan.
NOTE—A District Judge or a Subordinate Judge may authorise his Sherishtadar

to sign chalans and a District Munsiff may authorise his Head Clerk
to do so. The chalan should bear a serial number, it should be duly
filled in at the court, and particulars of the notes and coin tendered
should be noted on the reverse. The counterfoil receipt should be
duly filled in at the court, except as to the date of payment into the
treasury and the signature of the Treasury Officer.
Issue of consolidated receipts relating to certain
departments
122. Forest Department.—On the first working day of each month the
Treasury Officer shall send to each of the Divisional Forest Officer who deals with
the treasuries in his district a consolidated receipt in Form T.A. 11 in the Kerala
Account Code, Volume II, for the total amount received and credited under Forest
Remittances during the previous month in respect of the Forest Officer’s Division.
If any remittances relating to a Divisional Forest Officer have been received and
credited to Revenue deposits, the Treasury Officer shall enter in the consolidated
receipt the numbers assigned to the several deposits in the treasury [See also rule
129(b)]. As soon as the consolidated receipt is received from the treasury, it shall
be compared with the postings in the cash book and the Divisional Forest Officer
shall satisfy himself that the amounts remitted have been actually credited in the
treasury or the Bank.
76
123. Public Works Department and Commercial Services.—A Public

Work Officer or an officer of a Commercial Service who keeps a remittance
book (Form T.R. 15) in which the Treasury Officer is required to acknowledge
receipt of remittances shall prepare at the end of each month a consolidated
receipt in Form T.R. 25 for the whole of the remittances made during the period
and send it to the Treasury Officer with the remittance book. The Treasury
Officer shall verify the entries by comparison with the Schedule of Receipts
(Form T.A. 9, Kerala Account Code, Volume II) in which the treasury records
all receipts relating to the Public Works Department and Commercial Services.
If the entries are correct he shall sign the book and the consolidated receipt
and return them to the officer concerned. The Treasury Officer shall sign the
consolidated receipt himself, however small the amount may be, and, if there
is any difference between the amount shown in the consolidated receipt and
the credit in the treasury account, he shall explain the reasons for the difference
in detail in the consolidated receipt (See also rule 129(b)].
{ii) TREASURIES WHICH TRANSACT THEIR CASH BUSINESS
THROUGH THE BANK
(A) Payment into the Bank by private persons
124. When a private person desires to pay any money into the Bank
on Government account he shall first present at the treasury concerned a
chalan (Form T.R. 12) prepared in duplicate, or otherwise, as the rules require.
The Government servant whose duty is to examine the chalan shall do so and,
if it is in order, he shall specify the head of account, if it has not already been
done.
*NOTE—In the case of income tax chalan form, the Bank may return the
‘original’ copy of the chalan direct to the Income Tax Officer
concerned, instead of routing it through the treasury.
If the chalan is in order, the words “Correct” on all parts of it

and shall also be initialed at a district/sub treasury by the **Section
Head/Head Accountant/ Junior Superintendent for all the chalans
irrespective of the amount involved, and when so initialled, it shall
amount to an order to the Bank to receive the money and grant a
* Insertion [G.O.(P) 346/76/Fin., dated 10th November, 1976]
** Substitution [G.O.(P) 431/77/Fin., dated 4th November, 1977]
77
receipt to the payer. The person making the payment shall then take
the chalan (both or all parts) to the Bank. The Bank shall receive the
money and credit it to the proper head of account, give an
acknowledgment of receipt to the payer on the original chalan and
forward the duplicate chalan to the treasury along with the daily
account.
[G.O.(P) 40/77/Fin., dated 31st January, 1977]
When private persons have been duly authorised to make payments
of a particular kind direct into the Bank on Government account and
desire to make payments accordingly, the procedure laid down in
Rule 126 shall be followed mutatis mutandis.
[G.O.(P) 113/78/Fin., dated 24th January, 1978
*NOTE 1.—If a chalan on which a date of validity has been specified
by the departmental officer is presented after that date, it
shall not be accepted at the bank or money thereof accepted
by the bank until it is revalidated by the departmental officer.
NOTE 2.—[Omitted]
[G.O.(P) 40/77/Fin., dated 31 st January, 1977]
NOTE 3.—The acknowledgment on the chalan, for moneys received may
be signed by the officer authorized by the Bank, under his
full signature, only in the original and such other copies as
are required to be returned to the tenderer, the
acknowledgment in the other copies being merely initialed
by him.
† [G.O.(P) 334/77/Fin., dated 6 th September 1977]
NOTE 4.—For rules regarding the acknowledgment of cheques, the
procedure to be followed when a cheque is dishonoured and
the date to be treated as the date of payment, see [Rules 90(b),
91 and 108.]
* Substitution [G.O.(P) 839/79/Fin., dated 31st August, 1979]
† Omitted the para beginning the words “Every cheque which is to
be credited to Government” and ending with the words “has been
cleared.” [G.O.(P) 334/77/Fin., dated 6th September, 1977]
78
NOTE 5.—Payments for stamps sold to the public by ex officio vendor

may be made direct to the ex officio vendors instead of the
Bank. At places where the treasury and the bank are closely
situated and it is, therefore, not inconvenient to follow the
procedure laid down in Rule 124 above, that procedure may
be followed.
A government servant should pay for any service postage
stamps for which he indents on the treasury by means of
an adjustment bill or a cheque and should not make any
payment direct into the Bank on this account. The treasury
should not give any receipt for a payment made for service
postage stamps by transfer in the accounts.
125. Special to Judicial Department.—A person who wishes to pay
money into a civil court dealing with a treasury which transacts its cash
business through the Bank should follow the same procedure as that
prescribed in Rule 121 except that he should pay the money into the Bank
with a chalan in Form T.R. 26 together with a counterfoil receipt. The chalan
will be signed by the Bank Agent instead of the Treasury Officer. The chalan
and the counterfoil receipt need not be first presented at the treasury.
The procedure laid down in the second paragraph of rule 121 should be
followed mutatis mutandis in regard to the issue of receipts by the Bank
and the court concerned for such payments and filing of the Bank receipts in
the court.
Every civil court dealing with a treasury which transacts its cash business
through the Bank should maintain a register in Form T.A. 13 in the Kerala
Account Code, Volume II and make the necessary entries in it regarding all
moneys which private persons pay into the court as deposits with reference
to this instruction. Each deposit should be entered separately in the register
and numbered. There should be a fresh series of numbers for each year. The
Judge of the court should carefully check the particulars of each entry and
then write his initials against it in the proper column in token of its correctness.
NOTE—The procedure relating to the receipt of money in the High Court is
governed by the Original and Appellate Side Rules of the High Court
contained in the “Civil Rules of Practice”.
79
(B) Payment into the Bank by the government servants

126. When a government servant realises a fine, forfeiture or other
miscellaneous receipt on behalf of the Government, he shall pay the money
direct into the Bank with a chalan in duplicate which need not be first
presented at the treasury. The bank shall retain one copy of the chalan and
forward it to the treasury with the daily account and shall return the original,
duly receipted, to the government servant for record in his office. The
government servant who tenders the money at the Bank shall, before leaving
the Bank, obtain the Bank’s receipt for the money on the original chalan,
which may be in the form of a remittance book sent along with the money for
signature.
* NOTE—The chalan for remittances of principal or interest on loans
and advances, and revenue deposits and security deposits shall
be routed through treasuries - vide also note below clause
(vii) of sub-rule (g) of rule 102.
127. Anamaths.—A district treasury which transacts its cash business
through the Bank need not maintain the Anamath Balance Register in Form
T.R.19 (See Rule 114; but the closing balance under each of the heads
mentioned in Rule 114 under which it is possible for the treasury to have
transactions shall be noted in the Treasurers Daily Balance Sheet
(Form T.R.3)
NOTE—The total cash balance of all the outstanding items should be entered
at the close of the day in the accounts of the district treasury or
sub treasury in the place specified in Rule 118 and verified in the
manner indicated there.
128. Village remittances.—Except where a special order of the
Government requiring that village remittances be paid directly into the Bank
is in force, they shall not be paid directly into the Bank, but shall be paid into
treasury, which shall receive the money and subsequently remit it to the Bank.
The procedure laid down in Rule 113 and 115 shall apply also to such money
received at a treasury which transacts its cash business through the Bank.
Credit shall be given under the proper heads of account in the treasury accounts
for the amounts received, and they shall be remitted to the Bank as soon as
possible along with chalan in duplicate which shall be prepared in the treasury
* Substitution [G. O. (P) 839/79/Fin. dated 31st August,1979]
80
and entered in the register of chalans issued. Whenever a remittance of this

kind is send to the Bank from the treasury, the Treasury Officer shall send an
advice to the Currency Officer, Reserve Bank of India, Madras, on the same
day showing the amount and the date of despatch to the Bank. The Treasury
Officer shall debit the amount remitted in his accounts under the head “Cash
remittances - Reserve Bank of India”. If there are any sums of money of this
kind in the treasury on the same day fixed for the closing of the monthly
accounts, they shall be remitted to the Bank in full on that day, so that no cash
balance shall be shown against the treasury in the monthly accounts.
In order to ensure that every village remittance is duly credited in the
treasury, which transacts its cash business through the Bank, every treasury
concerned shall maintain a register in Form T.R. 27 and enter in it with a
serial number the particulars of each village remittance as soon as it is
tendered at the treasury. After the money in a village remittance has been duly
counted and tested and an entry of the receipt made in the day book or
subsidiary register, the Treasury Officer shall tick the entry in the register in
Form T.R. 27. When the money has been paid into treasury or the Bank and
the chalan has been received back from the treasury or Bank duly receipted,
the Treasury Officer shall write his initials in the last column of the register.
After duly counting and testing the money tendered in a village
remittance, the treasurer shall enter the receipt in his cash book. When closing
the treasury for the day, the Treasury Officer shall verify, by comparing the
Treasurer’s cash book with the village remittance register (Form T.R. 27), that
all the village remittance received have been brought to account.
NOTE 1.— Whenever the Bank receives a remittance sent by a sub
treasury under the above rule, the Bank Agent should credit
the amount to the Government under the head “Cash
remittances-Reserve Bank of India” and send an advice of
the receipt of the remittance, showing the amount and the
date of receipt, to the Currency Officer, Reserve Bank of India,
Madras on the day of receipt,
NOTE 2.—In the case of treasuries at the following places, village
remittances shall be paid direct to the Bank:-Cochin, Tellicherry,
Palghat and Cannanore.
81
The procedure to be followed in receiving and checking these

remittances is laid down below:
(a) The Bank will make every effort to receive all village remittances
tendered before the closing hour and shroff and acknowledge them the same
day. If it receives a remittance, it will invariably complete the shroffing and
acknowledge the remittance the same day. If the Bank is unable to receive for
shroffing on the same day a remittance tendered shortly before its closing
hour, it will direct the village official who tenders it to return to the treasury
with the remittance and will give him a memorandum stating the time when the
remittance was tendered and the fact that the Bank is unable to receive it for
shroffing on the same day. The bags should then be sealed in the presence of
the village official and kept in the treasury strong room according to the usual
procedure and should be handed over to the village official to be tendered at
the Bank as soon as it reopens the next day.
(b) The Bank will give the village official who presents a remittance
full facilities for watching the shroffing of it. If the Bank finds that there is a
shortage on account of bad or defective coins or otherwise, the village official
will be given an opportunity of making it good at once. If he does not do so,
the Bank will inform the Treasury Officer and the Tahsildar of the taluk
concerned the amount and nature of the shortage, and will credit the
Government account only with the amount actually received by it.
129. (a) When a treasury transacts its cash business through the Bank,
the treasury and not the Bank shall issue any advices or certificates of receipts
which have to be sent to public officers and the periodical consolidated receipts
which have to be sent to certain public officers, unless the Government, with the
concurrence of the Bank, specially order that in a particular class of cases this
shall be done by the Bank.
(b) The Treasury Officer of a district treasury which transact its cash
business through the Bank shall send a monthly consolidated receipt to each of
the Divisional Forest Officers who deal with the treasuries in the district in the
manner laid down in Rule 122. He shall also follow the procedure laid down in Rule
123 in regard to signing the remittance books and consolidated receipts prepared
by Public Works Department Officers and Officers of Commercial Services at the
end of each month.
82
PART IV KERALA TREASURY CODE RULES 130-131
PART IV
CUSTODY OF MONEYS RELATING TO OR STANDING
IN THE GOVERNMENT ACCOUNT
SECTION I
Cash in Departmental Chests
RULES APPLICABLE TO DEPARTMENTS GENERALLY
130. Moneys received by a government servant on behalf of the

Government and not immediately remitted to a superior authority or a treasury
[See Rule 92 (b) and (c) of Part III] shall, until they are so remitted or otherwise
disposed of in accordance with the rules, be lodged in a cash chest, which shall be
kept in the government servant’s office or in his personal custody, as may be
convenient. The government servant who is responsible for the moneys shall
keep the key of the chest and the duplicate key shall be deposited in the treasury.
When a large amount of cash is frequently kept in the chest, it shall be fitted with
double locks of different patterns and the keys of the two locks shall be kept in the
custody of two different government servants, unless the Government have given
special permission in any case to dispense with this procedure. When an office is
provided with an iron safe for the custody of cash or other valuables, the safe
shall, if practicable, be embedded in masonry so as to prevent removal by thieves.
131. (a) Subject to the provisions of clauses (b) and (c) below, the contents
of the cash chest or the cash on hand shall be counted by the head of the office
or, under his orders, by a gazetted subordinate at the close of business on each
working day and verified with the book balance as shown, in the cash book and
other registers after they have been closed for the day. A memorandum of
verification, as shown below, shall be signed and dated by the government servant
who counted the cash:-
Balance shown in cash book .. ..
Balance shown in acquittance rolls or
Register of undisbursed pay, etc. .. ..
Balance of permanent advance shown in
contingent register or permanent advance
disbursement register .. ..
Total book balance .. ..
Cash balance ascertained by counting
83
If there is any difference between the book balance and the actual cash
balance which cannot be reconciled at once, action shall be taken under
Article 315 in the Kerala Financial Code.
(b) In an office in which there are no regular daily transactions or

the transactions are few, the head of the office may, with the previous approval
of his immediate superior, order the closing of the cash book etc., less
frequently than every day, e.g. once a week; but the registers should be
closed and the cash balances verified often enough to prevent malpractices
and in no case less frequently than once a month.
(c) When the head of office is absent on tour or otherwise the

Officer (Gazetted or non-gazetted) next below in rank and present shall discharge
all the duties of the head of office with regard to the maintenance of cash book
and verification of cash balance in accordance with the rules. The head of
office on his return, shall verify the correctness of the entries in the cash book
and other connected records, attest them and verify the cash balance and
shall record a certificate to this effect in the cash book.
(d) Cash received and despatched book.—Every office dealing with

cash should maintain a small note book in Form T.R. 27-A in which the officer
in charge of money will enter items as he hands over money, cheques and
drafts to the last grade government servant messenger and obtain his signature
against the entry. The officer will similarly sign in the book when he receives
money from the messenger. For amounts handed over to the clerk, the latter’s
signature shall be taken and it shall be seen that these amounts are brought to
the cash book promptly.
132. The Government in the Finance Department shall arrange to hold

surprise inspection of cash, stores and accounts in Government offices by
the Inspection Wing of the Department. Any grave or important irregularities
detected during the local inspection shall be intimated to the Accountant
General also.
84
SPECIAL TO THE FOREST DEPARTMENT
133. Verification of monthly closing cash balance.—Each Divisional

Forest Officer should verify in person his monthly closing cash balance as at the
close of business on the last day of each month and append a certificate of
verification to the monthly classified abstract of cash account
.If, however, a Divisional Forest Officer is absent on tour when his monthly
closing cash balance has to be verified and certified, or is so incapacitated by
sickness that, it is physically impossible for him to attend to these duties, the
senior subordinate Forest Officer present at the Divisional Forest Officer’s
headquarters (excluding the Head Clerk and other office employees) should do
so, but in that case the fact of the Divisional Forest Officer’s absence or sickness
should be distinctly noted in the return. Except with the special permission of the
Chief Conservator of Forests on each occasion, a Divisional Forest Officer should
not allow more than two consecutive months to elapse without personally verifying
his monthly closing cash balance. The result of each verification of the monthly
closing cash balance should be reported to the Accountant General.
SPECIAL TO THE PUBLIC WORKS DEPARTMENT
134. Verification of monthly closing cash balance.—The actual balance

in the cash chest of each office should be counted on the last working day of each
month immediately after closing the cash account of the month or, if this is not
possible, at least on the morning of the next working day before any further
transactions take place. A statement of the details of the actual cash balance
should be prepared in the prescribed form. A certificate of verification specifying
the actual cash balance (exclusive of imprests and temporary advances) both in
words and figures and stating that it was ascertained by actual counting by
himself should be recorded below the closing entries in the cash book and signed
and dated by the disbursing officer.
When it is impossible for the disbursing officer, owing to absence from

headquarters or illness, to count the cash balance on the prescribed date, he
should do so at the earliest opportunity and record the reason for the delay on the
cash balance report [Form No. 5, Book of Form (P.W. Accounts)].
85
PART IV KERALA TREASURY CODE RULE 135
SECTION II
Moneys held in the Treasury
A. CUSOTDY OF TREASURY CASH BALANCES
(i) District Treasuries
135. Custody and verification of the treasury balance.—
(a) The bulk of the treasury cash balance, generally known as the
“main store” or the double lock balance, shall be kept in the treasury strong
room under double locks. The Treasury Officer shall hold the key of one of the
two padlocks placed on the entrance to the double lock strong room of a
district treasury and the Chief Treasurer, the key of the other.
The Treasury Officer and the Chief Treasurer shall both be present in
person whenever the double lock strong room is opened and shall remain
there till it is closed. When opening the strong room, the Treasury Officer and
the Chief Treasurer respectively shall himself unlock the padlock of which he
holds the key and immediately remove the key, similarly, when closing it, each
shall himself lock the padlock of which he holds the key. When closing the
strong room, each double lock officer shall satisfy himself that each double
lock receptacle has been double locked and that no one remains inside the
strong room; the entrance to the strong room shall then be closed and double
locked, and each double lock officer shall satisfy himself that this has been
properly done.
When the strong room is finally closed for the day, the Treasury
Officer and the Chief Treasurer respectively shall, after locking the padlock on
the entrance to the strong room of which he holds the key, place the key in a
leather bag and have the bag sealed in the presence of both the officers by a
subordinate, who shall not take the key out of the bag. Both the official seal
and the private seal of the Treasury Officer shall be affixed to each of the bags.
Each double lock officer shall take his bag from the subordinate immediately
after it has been sealed. Both the seals shall then be affixed to each of the two
padlocks on the entrance to the strong room and each double lock officer
shall satisfy himself that this has been properly done before he leaves the
place.
The Treasury Officer and the Chief Treasurer respectively shall never,
under any circumstances, hand over the key held by him to anyone other than
a government servant who has been duly authorized to take charge of the
duties of his post from him.
(For the corresponding rule for a sub treasury, see Rules 140 and 141)
86
(b) The Treasurer may be allowed to hold in his separate custody a

sum sufficient for the convenient transaction of Government business. The
Treasury Officer shall see that the amount so held does not ordinarily exceed
` 5,000 and that any request by the Treasurer for a larger sum is carefully
scrutinized taking into consideration the cash receipts of the day which may
also be utilised for the expenditure for the day. Before signing the Treasurer’s
daily balance sheet when closing the treasury for the day, the Treasury Officer
shall verify the balance in the Treasurer’s sole charge as shown in that sheet
and satisfy himself that it does not exceed the current requirements, that it
contains no uncurrent coin and that it does not contain more of any kind of
small coin than is needed for current use. He shall also verify that the total
value of the cash, stamps, opium, gunja and banderols held in the Treasurer’s
sole charge does not exceed the amount of the security furnished by the
Treasurer, and shall then have them placed in the double lock strong room.
NOTE 1.—Treasury balance and currency chest balance.—The moneys
held in a treasury as part of the Government’s cash balance
form the treasury balance, from which Government
disbursements are made and into which Government receipts
are paid. A separate currency chest also is ordinarily kept
in the treasury. The currency chest balance consists partly
of notes which are treated as not “in circulation” and partly
of coin (rupees and gold coin) which is part of the assets
held by the Issue Department of the Reserve Bank of India
against the note issued in accordance with the provisions
of the Reserve Bank of India Act, 1934 (India Act II of 1934).
The contents of the currency chest are the property of the
Reserve Bank but the Government are responsible to the
Reserve Bank, for them. All the government servants
concerned should take the same care to safeguard the currency
chest balances as in the case of the treasury balance.
NOTE 2.—Deposit in currency chest of sealed bag of coin or bundle
of notes relating to a loss of cash from the currency chest
or the treasury balance.—In cases of losses of money due
to theft from currency chests, the amount recovered is sealed
in a packet or bag and deposited into the currency chest.
When the loss is due to defalcation, the deficient bags or
bundles, from which money has been removed, are also kept
87
sealed in the currency chest. When it becomes necessary

to take out the sealed packet and/or bag or deficient bag and/
or bundle for exhibition in court, the transaction should be
treated as a definite withdrawal from the chest on the day
of withdrawal and included in the advice and currency chest
slip to be sent on that day to the Currency Officer, Madras.
Similarly, when these are deposited into the currency chest
(which should be done as soon as possible), the transactions
should be treated as a deposit into the currency chest and
included in the transactions of the day and in the chest slip
to be sent to the Currency Officer, Madras.
Whenever a sealed packet of notes or bag of coins
is deposited into the currency chest, there should be a clear
certificate attached to the packet or bag as the case may be,
in the handwriting of and over the full signature with the
date and designation of the officer whose private seal is affixed
on it, stating the contents and value of the sealed packet
or bag. The certifying officer should be someone other than
the officer-in-charge of the treasury or sub treasury and
should be either the Magistrate who is dealing with the case
in question or an officer of the Revenue Department not below
the rank of a Revenue Divisional Officer. In respect of a bag
so sealed and till the case is finally disposed of, there is no
need to break open the seal every time the currency chest
has to be verified. The officer verifying the currency chest
balance should accept the certificate so long as the seal is
intact and include the amount in the balance. When the case
is over and the sealed bag is no longer required for production
in a court of law, the usual procedure for making up the notes
into bundles or coins into bags and for verifying their contents
should be followed.
The above instructPART IVions apply also to cases of losses
from the treasury balance. If, for any specially strong reason,
the Magistrate finds it necessary to seal the bags the
following procedure should be observed:—
If the sealed bags do not contain any small coin and contain
only rupee coin or notes in even hundreds of rupees, the
sealed bags should be deposited into the currency chest and
88
an equivalent amount taken out from it in exchange for the

contents of the sealed bags. Whenever a need arises for taking
the sealed bags out of the currency chest for production in
court, the transaction should be treated as a definite withdrawal
on the day of taking them out and included in the advice
and currency chest slip to be sent for that day to the Currency
Officer, Madras. Similarly, when sealed bags are replaced in
the currency chest, the transaction should be treated as a
deposit into the chest and included in the transactions of
the day and in the chest slip to be sent to the Currency Office,
Madras.
If, however, the sealed bags contain small coin or amounts
which are not in even hundreds of rupees, such exchange
from the currency chest is not permissible. Once a bag is
sealed by the court as an exhibit in a case, the contents of
the bag cannot be taken out for treasury disbursements till
the case is closed. Such sealed bags which cannot be
deposited in the currency chest should be accounted for as
valuable property in the Safe Custody Register Form T.R. 28
until the final disposal of the case, i.e., they should be excluded
from the treasury balance by making a debit to the head
“Suspense-Payments in Cash”, which will be cleared on the
close of the case. Each issue of the sealed bag from the
treasury for production in court and receipt of the bag back
from the court should be noted in red ink in the register
mentioned above.
136. Treasury strong room.—
(a) No place should be used as a strong-room, unless an officer of
the Public Works Department not lower in rank than an Executive Engineer
has certified that it is secure and fit for use as a strong room. He should
examine particularly the condition of any part of the enclosing walls which
is not, on the outside, under the observation of the guard. When giving his
certificate, he should prescribe any conditions that may be necessary as to
the manner of storing the coin e.g., that it should not be piled on trestles but
should be kept in boxes, or that no bag or box should be placed within a
prescribed distance of the wall or in any particular part of the room.
(b) An iron safe used in the strong room should be embedded in
masonry, so that the handles of the lid just reach the ground level. Locks and
bolts should be kept well oiled and free from dust.
89
(c) Every strong room should be inspected annually by the

Executive Engineer or by an experienced Assistant Engineer or an officer
holding sub divisional charge deputed by the Executive Engineer for the
purpose and the Treasury Officer should obtain a certificate of safety from the
Inspecting Officer after each annual inspection.
(d) The Superintendent of Police should record an order prescribing
the positions of the sentries, and may require any additional precautions to be
taken in regard to the strengthening of fastenings, burning of lights, etc. The
responsibility for the security of the building and its fixtures will, however,
remain with the Executive Engineer, and the responsibility for the security of
chests and other treasury furniture not forming part of the building or fixtures
will remain with the Treasury Officer.
(e) A copy of the latest certificate given by an Inspecting Public
Works Officer under clause (c) above and a copy of the order of the
Superintendent of Police under clause (d) above should be hung up in a
conspicuous place inside the strong room. The Treasury Officer should see
that any conditions as to the manner of storage of treasure mentioned in these
documents are complied with.
(f) The doors and windows of the strong room should be kept
permanently closed and locked, except during the time necessary for moving
coin or other valuables into or out of it. As an exception to this rule, the
opening of shutters is permitted during office hours in an aperture, which is
otherwise barred, if it is necessary for the admission of light or air to any
other part of the building, provided that all coins and valuables remain securely
packed in locked receptacles.
(g) Chubbs, Hobbs, Godrej or Dindigul Padlocks or Sparling patent
padlocks manufactured at the Sparling Lock Works at Aligarh should be used
as the double locks on the entrance to a strong room, and also on double lock
receptacles kept in the strong room.
137. Treasury padlocks and keys.—
(a) A register of all the padlocks and keys belonging to the district
treasury and its sub treasuries should be maintained in Form T.R. 29 and
kept in the strong room of the district treasury. Separate pages should be
assigned to the district treasury and to each sub treasury. Each sub treasury
should also keep a list of its own padlocks and keys in the same form.
90
*The Treasury Officer or the Treasurer, as the case may be, shall initial in column
9 of the register against each original key in his charge as an acknowledgment that
he has received it. In regard to each duplicate key, which is kept in the box of
duplicate keys under the joint custody of the Treasury Officer and the Treasurer,
a note shall be made to that effect and initialed by the Treasury Officer and the
Treasurer in column 7 of the register. The Treasury Officer shall note the number
and date of safe custody deposit item of the sealed box containing the duplicate
keys of the padlocks used on the entrance of the district treasury strong room,
etc., [See clause (e) below] in the appropriate place of the register. The Treasury
Officer shall obtain the acknowledgment from each Sub Treasury Officer for the
original Sub Treasury keys in his possession and the number and date of each
acknowledgement shall be noted in the register.
All padlocked boxes, locks and keys used for remittance purposes are
the property of the Reserve Bank which will be responsible for repairs to, and
replacements of, such boxes, locks, keys, etc. All Treasury Officers and Sub
Treasury Officers should maintain a separate account of all such articles in their
custody in the form prescribed by the Reserve Bank. The boxes should be marked
“R.B.M.” and used for remittance purposes, when necessary. Any charges for
repair or replacement of these boxes, locks and keys should be incurred only with
the previous sanction of the Currency Officer and debited to the Reserve Bank.
(b) Every padlock should have a number impressed upon it or attached
to it by a metal or other label, and the same number should be impressed on, or
attached to each key belonging to it. No two padlocks in the same district should
bear the same number.
(c) Whenever a padlock is out of order or no longer required the
Treasury Officer should sent it to the Superintendent, Public Works Department,
Engineering Workshop, Trivandrum for repairs or for disposal. If a key is lost, the
Treasury Officer should at once report the fact to the Director of Treasuries and
send the padlock to the Superintendent, Public Works Department, Engineering
Work shop, Trivandrum, requesting him to have its lever altered and provide new
keys for it. If the key lost is the property of the Reserve Bank, the loss should be
reported to the Bank. No padlock of which a key has been lost may be used again
in the districts, until it has been so altered. The Treasury Officer should ordinarily
recover the cost of the alteration and the new keys from the person or persons to
whose carelessness he attributes the loss of the key.No local mechanic may ever
be allowed to repair a treasury padlock or to make a new key for one.
* Substitution [G.O.(P) 181/76/Fin., dated 26th June, 1976]
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(d) No spare padlocks should be kept at a sub treasury or except

with the permissions of the Director of Treasuries at a district treasury.
The Director of Treasuries should see that no necessary padlock and
keys and no unnecessary duplicate keys are supplied to, or retained in any
treasury. No duplicate keys should be kept at a sub treasury.
(e) All spare padlocks with their keys which are kept in a District
Treasury with the approval of the Director of Treasuries and all duplicate keys
pertaining to the District Treasury and the Sub Treasuries in the District,
except the duplicate keys of the locks used in the entrance to the strong
room of the District Treasury and the District Stamp Depot if any and that of
the duplicate key receptacle shall be kept in the District Treasury strong
room in a receptacle with double locks as an item of deposit under safe
custody. The key of one of the locks of this duplicate key receptacle shall be
kept with the District Treasury Officer and the key of the other with the
Treasurer. The District Treasury Officer and the Treasurer shall keep these
keys in their personal custody and shall not hand them over to any one except
under the written orders of the Director of Treasuries. But the District Treasury
Officer shall hand over the keys in his possession to the Assistant Treasury
Officer/Officer-in-charge of the District Stamp Depot if any, when he is absent
from headquarters on account of tour or inspection work or otherwise. The
District Treasury Officer may also authorise another Treasurer of the District
Treasury to keep the key in the custody of the Treasurer present when the
regular Treasurer is absent on leave or for some other valid reasons.
(f) The District Treasury Officer shall, in the presence of the Treasurer-
in-charge of the keys of the strong room of the District Treasury put the duplicate
keys of the locks used on the entrance of the District Treasury strong room as well
as those of the locks of the entrance door of the strong room of the District Stamp
Depot, if any, and those duplicate keys of two locks used on the duplicate key
receptacle referred to in sub-rule (e) in a box having double lock arrangement and
fitted with chubbs, hobbs, godrej or dindigul padlock or sparling patent padlocks
and keep one key of the lock of the box, with himself and one key of the other lock
being kept by the Treasurer; the duplicate keys being kept in duplicate receptacle.
The box shall then be wrapped and tied around by means of a tape or thread. The
Treasury Officer and the Treasurer shall affix their seals on the tape or thread in
such a way that the wrapper cannot be opened without tampering with the seals.
The District Treasury Officer shall then deposit the box in the nearest branch of
92
the State Bank of India/State Bank of Travancore. The District Treasury Officer
and the Treasurer shall keep their respective keys of the box in their personal
custody and shall never under any circumstances hand over the key held by them
to any one other than a government servant who has been duly authorised to take
charge of the duties of their respective posts from them. Once in a year, in April,
the District Treasury Officer shall take back the box from the Bank and open the
safe in the presence of a Treasurer, examine the keys, lock the box and seal it again
in the aforesaid manner and return it to the appointed person. He should also
make a note at the same time in the register of padlocks and keys stating that the
keys were examined by him and the Treasurer found them to be correct under
attestation by both.
(g) Whenever the Collector, or the Treasury Officer hands over
charge, all padlocks and duplicate keys belonging to or kept in the treasury
should be examined and compared with the register of padlocks, and keys
and the relieving officer should sign a certificate in the register showing whether
he has found them to be correct. The padlocks and duplicate keys need not,
however, be examined when the Collector or the Treasury Officer is transferred
only temporarily or goes on casual leave and the temporary incumbent is not
likely to have any occasion to open the receptacle containing spare padlocks
and duplicate keys. If it becomes necessary for the temporary incumbent to
do so whilst in charge, he should at once carry out the examination of all
padlocks and duplicate keys and sign a certificate in the register as prescribed
above.
*In sub rule (g) for the words “The Collector or the Treasury Officer”
in both the places where they occur, the words “The Treasury Officer or the
Treasurer” shall be substituted.
Whenever either of the two government servants who hold the two
sets of keys of the double locks in use at a sub treasury hands over charge
otherwise than temporarily, all the padlocks and keys in use in the sub treasury
should be checked with the register of padlocks and keys and the relieving
government servant should sign a certificate showing whether he has found
them to be correct.
(h) Whenever an officer of the Indian Audit and Accounts
Department inspects a treasury, he will report whether the rule prescribed by
the government for the custody of the padlocks and keys of the treasury
strong room and chest are duly observed.
*Substitution [G.O. (P) 181/76/Fin., dated 26th June, 1976.]
93
Whenever the Director or one of his assistants inspects a sub treasury,

he should check all the padlocks and keys in use in the sub Treasury with the
register of padlocks and keys and record the result in the register. The Assistant
should also report the result of his check to the Director.
(i) The Director of Treasuries may modify these instructions in
matters of detail to suit local convenience, when necessary, but there should
be no departure from the essential instructions relating to important matters,
such as the responsibility for the custody, of duplicate keys, the examination
of duplicate keys periodically and when there is a transfer of charge, and the
report to be made when the key is lost.
138. Storage of treasure.—
(a) Coin shall be stored in a strong room in one of the following
three ways.—(i) In bags of uniform size and contents placed in strong iron
boxes or safes, or wooden chests, or built recesses or wells, each of which
shall have two independent locks and be so constructed that it is impossible
to have any access to the contents until both locks have been opened. Bags
made of net material shall always be used for storing whole rupees. The
Treasury Officer shall hold the key of one of the two locks on each double
lock receptacle in a district treasury and the Treasurer, the keys of the other.
The Treasury Officer and the Treasurer respectively shall never, under any
circumstance, hand over any double lock key held by him to any one other
than a government servant who has been duly authorised to take charge of
the duties of his post from him.
(For the corresponding rule for a sub treasury, See Rule 140).
(ii) In bags of uniform size and contents piled upon trestles. Bags
made of net material shall always be used for storing whole rupees. This
method must not be adopted unless every door, window, drain, sky-light,
ventilator, or other aperture in the walls or ceiling of the strong room is so
closed, as to make it impossible to insert any rod or instrument into the strong
room.
(iii) Temporarily in preparation for making a remittance, in stout
boxes capable of containing ` 4,000 to ` 6,000 each, nailed down and bound
with iron, without gunny covering or ropes. The iron hoops on each box
should be rivetted or nailed together where they cross. Each box should bear
a number and the name of the despatching treasury cut into or painted on it.
94
(b) All notes shall be stored in separate receptacles and not along
with coin. High value notes shall be stored in a tin box, and the remaining
notes in suitable receptacle that will protect them from injury by damp,
insects, etc. They shall be kept in bundles of not more than a hundred notes,
each, and each bundle shall contain notes of one denomination only.
Explanation.—Notes of the denomination of ` 100 or more shall
be treated as high value notes.
NOTE—Nottams should not be placed in charge of the keys of the treasury
nor should they be made to keep any accounts other than those
pertaining to the Nottams. They should be liable only for bad coins
received and over payments made by them during the day. A Treasurer
going on casual leave should hand over his key to an Assistant
Treasurer (if there is such a post in the treasury). If there is no post
of Assistant Treasurer, the Treasurer going on casual leave should
hand over his keys to another government servant employed in the
treasury (who may be either an Accountant or a Nottam) as nominated
by him on the clear understanding that the responsibility in the event
of loss during the period of charge of such nominee rests on the
Treasurer.
139. Receipt of moneys into and issue of moneys from double locks.—
The following procedure shall be followed:—
(a) Coin of each denomination shall be made up in bags of uniform size
and contents by the Treasurer for reception into the double locks. The Treasury
Officer shall verify the contents of each bag, and shall then count the bags into
the double lock receptacle.
(b) Notes intended for delivery into double locks shall be made up in
bundles according to denomination in the order of receipt. No bundle shall contain
more than a hundred notes. The Treasury Officer shall count the notes in each
bundle with his own hands and satisfy himself that it does not contain any note
of a denomination different from that specified on the label in Form T.R. 31 affixed
on top of the bundle, and shall sign the label as a token of his verification. He shall
then count the bundles so verified into the tin box containing high value notes or
the double lock receptacle with his own hands and, if the tin box has been taken
out of the double lock receptacle shall replace it therein with his own hands.
The detailed check of fresh notes of the denomination of ` 10 and ` 5
received in a remittance from the Currency Office may be confined to one bundle
in every ten taken at random.
95
(c) Notes shall be given out of double locks by counting the number
of bundles. The bundles shall be arranged in the double lock receptacle in the
order of receipt and given out in the same order, taking first those which were
received earliest, so that notes of the older issues shall not be stored
indefinitely. As soon as the Treasury Officer and the Treasurer have opened
a double lock receptacle for the purpose of taking out notes, the Treasury
Officer shall take out with his own hands the requisite bundles of notes (or,
if it is required, the tin box containing the high value notes) and the receptacle
shall immediately be closed. The Treasury Officer shall take out with his
own hands all notes that have not be taken out of the tin box containing high
value notes and, during any period required for counting the notes, the tin
box shall be kept closed. As soon as the transaction relating to the notes kept
in the tin box has been completed, the Treasury Officer shall replace it in the
appropriate double lock receptacle with his own hands.
(d) A double lock receptacle shall not be kept open or unlocked
for longer than is necessary and in no circumstances shall more than one
double lock receptacle be kept unlocked at a time. As soon as the
transaction relating to a receptacle has been completed, it shall be properly
double locked.
(e) The provisions in clauses (b) and (c) above requiring the
Treasury Officer to take out notes from double lock receptacles with his own
hands and to count them himself in no way affect the responsibility of the
Treasurer for the handling of the moneys in the treasury as laid down in Rule
135.
(f) A memorandum in Form T.R. 32 for coin, or one in Form T.R. 33
for notes, shall be kept in each double lock receptacle showing its contents.
Whenever any amount is passed into or out of double locks, the Treasury
Officer shall make the necessary entries in these memoranda and in Form T.R.
4 (Treasurer’s Daily Balance Sheet) at the time with his own hands.
(g) When notes are prepared in accordance with clause (b) above
for reception into double locks, a slip in Form T.R. 31 stating the number of
notes the bundle contains and their denomination, and bearing the full
signature of the government servant who made up the bundle and the
government servant who last counted the notes in it shall invariably be affixed
to the top of each bundle, so that if any deficiency or defect of any kind is
detected subsequently, there may be no uncertainty as to who counted and
examined the notes. A slip in Form T.R. 30 shall be duly filled up and placed in
each bag of coin which is prepared for reception into double locks.
96
(h) The Treasury Officer shall “prove” the balance whenever money
is transferred from double locks to single lock and vice versa and from double
locks to the currency chest and vice versa.
Explanation.—The scope of the term “proving” is explained in note
under Rule 152(iii).
(ii) Sub Treasuries
General
140. Subject to the provisions contained in rule 141 the provisions in
rules 133 to 137 shall apply generally to the sub treasuries also. Duties and
responsibilities assigned to the Treasury Officer in the district treasury shall
rest with the Sub Treasury Officer in the case of sub treasuries.
141. The amount of cash required for current purposes to be left in the
custody of the Treasurer in a sub treasury shall be fixed by the District Treasury
Officer and such cash should be kept by the Treasurer under single lock in the
strong room. If on account of the receipt, the amount in the hands of the
Treasurer becomes larger than the maximum fixed by the District Treasury
Officer he shall at once inform the Sub Treasury Officer or other officer-in-
charge of the sub treasury so that the latter may transfer the excess to the
main sub treasury balance under double locks.
142. [Deleted]
143. [Deleted]
SECTION III
Verification and Certification of Cash Balance of Treasuries
144. The monthly cash balance in the treasury, i.e., the cash balance at
the close of the day on which the accounts of the month are closed, shall be
verified as follows:—
(a) Copper, bronze and nickel coin.—The Collector or other
verifying government servant shall adopt such method of verification as he
thinks satisfactory, remembering that he is personally responsible for the
correctness of the balance stated by him. He shall always count the number of
bags at the time of verification, and shall examine their contents at frequent
intervals, though it is not essential to do so every month.
97
(b) Notes.—(i) The verifying government servant shall personally

examine and count all notes of *denominations above ` 100.
(ii) The following method shall be adopted for verifying notes of
other denominations, if the verifying government servant cannot count them
personally without undue inconvenience:—
The notes shall be kept in bundles of a certain marked number. In
each bundle a few notes at the top shall be folded back and the rest counted
by clerks or assistants, who are not persons responsible for the correctness
of the bundles. The verifying government servant shall then see whether the
addition of the notes folded back to the number already counted makes up the
total number marked on the bundle.
The verifying government servant shall also satisfy himself that the
notes in each bundle are all of the alleged value, e.g., that a five rupee note is
not counted as one of a bundle of ten rupee notes.
145. These rules shall be printed and pasted on a board and hung up in
the strong room in a conspicuous place.
146. The Collector or other government servant who verifies the
monthly cash balance in the treasury shall certify to the balance in the District
Treasury Cash Balance Report (Form T.R. 39) in the following form:—
“I hereby certify that I have personally ascertained by counting, that the
balance in the district treasury, for which I am responsible, amounted on the
…………………………………………..…….……. to `…………….
(in words) …………………………………………………………. I further
certify that the bulk of the treasure is kept under double locks the key of
one of which is in the exclusive custody of the Treasury Officer and that of the
other with the Treasurer. I further certify that the balance under single lock
with the Treasurer amounted on the above date to ` ………………….. and
that at no time did the Treasurer hold in his separate custody a sum larger than
was necessary for the convenient transaction of Government business or a
sum which, together with the value of stamps, opium, etc., in his sole custody,
was larger than the security given by him.
147. When the cash balance is verified on any date other than the first
working day of a month, it should be verified in the manner prescribed in Rule
144 above and the balance should be reported to the Government in the Finance
Department, and to the Accountant General in the usual form of cash balance
report (Form T.R. 35) (vide also Rule 311).
* Substitution [G.O.(P) 385/77/Fin., dated 7th October, 1977]
98
This provision regarding reports does not apply to the reports of the
verification of the cash balance on account of a transfer of charge; they
should be sent in accordance with Treasury Rule 4(4) of Part I and Rule 52 of
Part II.
The provisions of Rules 142, 143 and 145 are applicable to the verification
of sub treasury balances also.
148. The Sub Treasury Officer or other government servant who verifies
the monthly closing cash balance of the sub treasury shall sign a certificate as
follows on the sub treasury cash balance report (Form T.R. 36):
“I hereby certify that the balance in the sub treasury amounted on the
……………...........................………. to Rupees …………………….. and that I
have personally examined and ascertained that the said balance was actually
in the said sub treasury had agreed with the details of notes and coins entered
above.”
NOTE 1.—When verifying the stamps kept under double locks, it will
be sufficient for the Sub Treasury Officer or other government
servant who verifies the cash balance personally to check
10 per cent of the stock in each class of stamps and to
supervise the checking of the remaining stock in each class
by a reliable subordinate. The clerk who maintains the stamp
accounts and the Treasurers, Gollahs and Peons working in
the sub treasury office should not be allowed to assist in
verifying the stamps. The result of the verification should
be recorded in the stock register of stamps and attested by
all the government servants who are required to be present
during the verification.
NOTE 2.—A sub treasury which transacts its cash business through
the Bank should have no cash balance at the close of any
accounts month, and any cash in hand on the last day of
the accounts month should be remitted into the Bank on the
same day without fail.
99
NOTE 3.—Whenever the whole balance under double lock is verified,

a certificate of verification should be entered in the Treasurer’s
daily balance sheet. The fact of verification of the contents
of each double lock chest should also be noted in the
memorandum kept in the chest, whenever the contents are
verified.
SECTION IV
Currency Chest Balances
LOCATION OF CURRENCY CHESTS
149. Unless in any case the Government after consultation with the
Reserve Bank of India direct otherwise, permanent currency chests should be
maintained at all treasuries and sub treasuries where the transactions are of
such a magnitude that the additional facility for the transfer of funds thus
afforded reduces appreciably the locking up of moneys or the frequency of
remittances of coins and notes. At sub treasuries where a permanent currency
chest is not maintained, temporary chests for period not exceeding six
months may be opened during the revenue collecting season, in order that the
money collected at the sub treasury may be available at once for transfer
through currency. Treasury Officers are authorized to open temporary
chests at sub treasuries when required, but they should report the opening of
each chest and the amount of the first deposit into it by telegram to the
Currency Officer.
Explanation.—Under the provisions of the Reserve Bank of India Act,
the amount of currency and bank notes in circulation,
which constitute the liabilities of the Issue Department
of the Bank, should not exceed the assets of that
department held in gold, sterling securities, rupee coin
(including rupee notes), and rupee securities. A portion
of these assets is held in the various currency chests
in the form of rupee coin and rupee notes. The currency
and bank notes held in these chests are notes in
circulation but pass into circulation only when they are
transferred to the treasury balances. Assuming that there
are no transactions elsewhere, the deposit of currency
and bank notes in a currency chest decreases the amount
of such notes in a circulation and the deposit of rupees
100
and rupee notes inthe chest increase the assets of the

Issue Department of the Bank. A deposit notes or coin
in a currency chest thus enables the Bank to issue notes
elsewhere upto the amount deposited without
increasing the total amount of the notes in circulation.
If, therefore, a transfer of funds from the treasury balance
at ‘A’ to the treasury balance at ‘B’ is required, this can
be effected at short notice and without the actual
remittance of coin or notes by transferring money from
the treasury balance to the currency chest at ‘A’ and
transferring the same amount from them enables the
treasury balance at a treasury or sub treasury to be kept
at a low figure, as it is always possible to replenish the
balance quickly by a transfer of money from the currency
chest. It also obviates the necessity for frequent
remittances of coins and notes, as surplus funds can
always be deposited into the currency chests and made
available for use elsewhere, pending a convenient
occasion for remittance.
NOTE 1.—At places where the cash business of the treasury is conducted
by the Bank, the currency chests are kept in the sole custody
of the Bank.
NOTE 2.—The Currency Officer will be responsible for maintaining the
required form of currency chests. It is the duty of the Treasury
Officers to see that currency chests at district and sub
treasuries are adequately stocked with notes and rupees to
meet all reasonable demands for change.
CUSTODY
150. At a treasury which does not transact its cash business through
the bank, an entirely separate receptacle or receptacles should be set apart for
the contents of the currency chest and kept under double locks. The keys of
these double locks should be held in the same manner as the keys of the
double locks placed on receptacles used for the double lock treasury balance—
See Rules 136 (a) (i) and 138.
101
151. The notes and coin held in the currency chest should be kept
quite distinct from the treasury balances and should not be touched, except in
accordance with the rules contained in this Code or the instructions of the
Currency Officer, Reserve Bank of India, Madras. The procedure described in
Rule 139 for receiving moneys into, and issuing moneys from, double locks
should be followed in making deposits in or withdrawals from, the currency
chest.
152. The following instructions apply to all currency chests for which
the Government are responsible:—
(i) Every transaction should be in even hundreds of rupees.
(ii) Copper, bronze and nickel coins should never be deposited in
the chest.
(iii) A currency chest book in Form T.R. 37 should be kept in the
chest and the balance entered in the book, proved and signed at every
transaction by the officials in joint charge of the chest. They should satisfy
themselves that the transaction has correctly entered and that the balances
have been correctly calculated. They should invariably see that the currency
chest book is found within the chest when it is opened, that it is replaced in
the chest as soon as each transaction has been completed and the entry in the
book signed, and that the chest is then properly double locked at once.
NOTE 1.—For the purpose of “proving” the currency chest balance as
contemplated above at every transaction involving an addition
to or subtraction from the contents of the chest, the number
of bundles of notes and bags of coin under the various
denominations and any loose amounts less than a full bundle
or bag should be counted and tallied with the currency chest
book. It is not necessary for this purpose to verify in detail
by actual counting all the coin and notes in the chest.
NOTE 2.—A currency chest book should be retained for three complete
financial years after it ceases to be in use.
(iv) The officials in charge of the currency chest may deposit notes in
it in exchange for coin or notes of other denominations, or coin in exchange for
notes. These exchanges should not ordinarily be of small sums and they should
be avoided, as far as possible, during the last week of the month. If important
exchanges are made during the last three days of the month, the transactions
should be telegraphed to the Currency Officer.
102
(v) On every day on which the chest is opened, a serially numbered

currency chest slip in Form T.R. 38 should be prepared, signed by the two
government servant in charge of the currency chest and sent to the Currency
Officer, Madras, when the treasury is closed for the day. Further detailed
instructions regarding currency chest transactions and currency chest slips
contained in Appendix 7 should also be followed.
VERIFICATION OF CURERNCY CHEST BALANCES
153. (i) The Reserve Bank of India will conduct through its own officers
the verification of the balance in a chest in the sole custody of the Bank in
such manner as its considers desirable.
(ii) The balance in the currency chest at a district treasury which
does not transact its cash business through the Bank should be verified at the
close of each month by the Government Servant who verifies the treasury
balance under rules 4(3), 47 and 142* subject to the conditions stated in those
rules.
(iii) The balance in a sub treasury currency chest should be verified
at the close of business on the day on which accounts for the month are
closed by the Sub Treasury Officer or other officer who verifies the sub
treasury balance under Rule 61 and he should send a verification certificate
in Form T. R. 39 to the Treasury Officer. An inspecting officer who verifies the
treasury balance at such a sub treasury should also verify the currency chest
balance and send a verification certificate to the Currency Officer.
(iv) At every change in the incumbency of the post of either of two
government servants holding joint charge of a currency chest, the balance
should be verified by the relieving government servant in the presence of the
outgoing Government servant and of the other government servant who holds
joint charge and a report of the correctness of the balance of notes and coin
should be sent to the Currency Officer.
(v) The Treasury Officer should send the Currency Officer every
month a consolidated verification certificate in Form T.R. 39 for the currency
chests in his districts other than chests in the sole custody of the Bank,
showing the balance in each chest separately and certifying that the balance
in the district treasury chest, if any, is correct and that he has received from
* Rule 142 Deleted
103
the Sub Treasury Officers or the Government servants holding their keys
certificates of the correctness of the balances in the sub treasury chests. Sub
Treasury Officers or the Government servants holding their keys should submit
these certificates to the Treasury Officer in Form T.R. 39. Each certificate in
Form T.R. 39 should be retained by the Currency Officer or the Treasury
Officer as the case may be, until the next one relating to the same district or
chest has been received.
(vi) The balance in a currency chest not in the sole custody of the
Bank should be verified in the following manner:—
(a) The balance of notes or coin kept in receptacles which have
not been operated on since the last verification and which are under the
previous verifying government servants seal need not all be examined at each
verification, but the examination should be so arranged that no receptacle is
left unverified for over six months. The seal to be affixed on such receptacles
should be the private seal of the verifying government servant or a special
seal kept in the custody of the Collector or a gazetted assistant of the district
staff other than the Treasury Officer. The seals on the receptacles left unverified
at any monthly verification should be scrutinised carefully to see that they are
intact.
(b) Notes should be counted and examined in the manner
prescribed in clause (b) (i) of Rule 144.
SECTION V
Custody etc., of Other Valuables
(a) STAMPS
154. The bulk of the stock of adhesive stamps and stamped papers
should be kept in the double lock strong room in one more double lock
receptacles, of which the keys should be held in the same manner as those of
double lock receptacles used for moneys. Every place in which any stamps
are stored should always be kept properly dry. Stamps should be made up for
reception into double locks in parcels each of which contains a known quantity
of stamps of a single denomination. In a district treasury a limited amount of
stamps, not exceeding the probable amount required for sale during a week,
may be kept in the Treasurer’s sole custody under single lock. In a sub treasury
a small stock of stamps required for current purposes, not exceeding a maximum
amount which the District Treasury Officer should fix for each sub treasury,
104
may be kept in the Treasurer’s sole custody under single lock. Stamps should
be sold from the single lock store. The detailed rules regarding manufacture,
custody, supply, sale, etc, issued under the Kerala Stamp Act and the Indian
Stamp Act should also be strictly followed.
When a supply of stamps is received at a treasury, the officer in charge
of the treasury should personally, examine the outward appearance of the
boxes or packets and satisfy himself that they bear no marks of having been
tampered with. He should then have them opened in his presence and the
contents of each box or packets should be counted, either by himself or in his
presence, immediately on its being opened. He should compare the number
and value of the stamps received with the invoice or the passed indent and
send a receipt for them at once to the government servant who supplied them.
(b) BANDEROLS
155. The procedure prescribed in Rule 154 should be followed generally
in regard to receipt, custody and issue of banderols also.
(c) OPIUM AND GANJA
156. The main stock of opium and ganja should be kept in the double lock
strong room in one or more double lock receptacles, the keys of which should be
held in the same manner as those of double lock receptacles used for moneys. In
a district treasury no stock need ordinarily be kept in the Chief Treasurer’s sole
custody, but, if it is found necessary in practice to permit the Chief Treasurer to
keep a small amount of opium and ganja under single lock, the District Treasury
Officer should, with reference to the conditions in his district, fix the maximum
amount which may be so kept. Sales should be made from the single lock store, if
there is one.
In a sub treasury a small amount of opium and ganja required for current
purposes, not exceeding the maximum amount which the District Treasury Officer
should fix for each sub treasury may be kept in the Treasurer’s sole custody under
single lock, and opium and ganja should be sold from the single lock store.
The detailed rules contained in the State Excise Manual and special orders,
if any, regarding the custody, sale, etc., of opium and ganja should be strictly
adhered to.
105
(d) CASH CHESTS, VALUABLE, ETC., RECEIVED AT THE TREASURY

FOR SAFE CUSTODY
157. The following articles should be kept in safe custody in the

treasury when sent there for that purpose:—
(a) Sealed boxes purporting to contain jewellery or other valuables
brought into court of law under the Civil Rules of Practice and Criminal Rules
of Practice provided that a written request is received from the presiding
officer of the court.
(b) Sealed packets purporting to contain duplicate keys and
padlocks of strong rooms and currency chests for the branches of the State
Bank of India/State Bank of Travancore and sealed boxes purporting to contain
duplicate keys of the padlocks used on remittance boxes held by the Agents
of the State Bank of India/State Bank of Travancore on behalf of the Reserve
Bank of India.
(c) Sealed packets purporting to contain duplicate keys of iron safes
and cash chests provided for the use of government institutions and
government servants.
(d) Cash chests of Co-operative Land Mortgage Banks.
(e) Box containing the duplicate keys of the cash chests of local
bodies and co-operative societies registered under the Co-operative
Societies Act.
(f) Sealed packets purporting to contain duplicate keys of iron safes
and cash chests of Union Government Departments.
(g) Sealed covers purporting to contain National Savings
Certificates, if tendered by the holders on written request.
*(gg) Confiscated weapons sent for safe custody under the orders
of the Collector or Additional District Magistrate (Personal Assistant to the
Collector) pending their disposal in auction, provided a written request is
received from the officer concerned;
(h) Sealed cash chests and sealed packets purporting to contain
valuables not falling under clause (a), (b), (c), (d), (f), (g), or (gg) above and
iron safes and chests of private banks provided that no such safe, chest or
packet may be received unless the District Treasury Officer has issued an
* Insertion [G.O.(P) 104/76/Fin., dated 30th March, 1976]
106
order authorising the treasury to receive it for safe custody. Such orders
issued by the District Treasury Officer shall be subject to scrutiny and
approval post facto by the Director. In doubtful cases the District Treasury
Officer shall obtain the sanction of the Director in advance.
Whenever a District Treasury Officer issues an order authorizing a
treasury to receive a safe, chest or packet for safe custody with reference to
sub para above, he should communicate a copy of the order (together with a
copy of the application when necessary) to the Accountant General so that
he may examine the propriety of the grant of permission.
As regards the receipt of iron safes and chests of private banks for
safe custody in treasuries with reference to the first sub para above the
following further instructions shall be followed:—
If the chests or safes of any private bank are small in size and not too
many, they may be accommodated in treasuries and sub treasuries where,
space is available. Application for such accommodation should be made to
the District Treasury Officer. If the accommodation is to be made in a sub
treasury, the District Treasury Officer shall deal with such applications in
consultation with the Sub Treasury Officer. In the event of a refusal to give
such accommodation, the District Treasury Officer should make a report to
the Director explaining in detail the reasons for refusal to afford the facility to
the applicant banking company. The Director will forward to the Government
the report of the District Treasury Officer with his remarks and the Government
will then review the case.
In cases where the facility is granted, the depositing banks will have
to keep and remove their safes or chests with reference to their daily or periodical
requirements in the presence of both the double lock officers of the treasury.
With a view to avoid dislocation of work in treasuries and sub treasuries on
this account, it is necessary to fix definite hours for the agents of the private
banks for operating on their chests in the strong room. The hours between
10.30 a.m. and 4 p.m. on working days other than Saturdays between 10.30
a.m. and 1 p.m. on Saturdays may be generally suitable. The Treasury Officer
concerned will fix a definite time for this purpose in consultation with the bank
concerned.
107
The Treasury or Sub Treasury Officer accepting the cash chests or

safes of private banks for safe custody in the strong room will not take any
cognizance of the contents of the chests or safes and the receipts to the
banks will be issued in the form prescribed in Rule 158 below with a remark
that the contents of the chests or safes are unknown.
Rent at a flat rate of `.5 per mensem or part thereof will be collected
in advance for each safe or chest for which accommodation is lent. The receipts
on account of this should be credited to the Government under “0070. Other
Administrative Services”.
158. (1) No cash chest or packet containing valuables should be
received at a treasury for safe custody unless it is properly sealed. When any
such article is received at a district treasury, the Treasury Officer and the Chief
Treasurer should examine it carefully to see that the seals are intact and place
it under double locks, and the Treasury Officer should give a receipt for it
merely acknowledging the receipt of sealed cash chest or packet. When any
such article is received at a sub treasury, the Sub Treasury Officer should
follow the same procedure.
The Treasury Officer or the Sub Treasury Officer as the case may be should
insist on the return of any written acknowledgement or safe custody receipt
granted by the treasury before he returns any cash chest or packet containing
valuable out of safe custody.
The treasury should maintain a safe custody register in Form T.R. 28 and
record in it the necessary particulars regarding all sealed cash chests and sealed
packets received for safe custody.
The receipt to be issued by the officer in charge of a district treasury or sub
treasury as the case may be, when acknowledging receipt of a sealed cash chest
or packet for safe custody, should be in the form of a printed receipt with counterfoil
bound into a book, serially numbered. The counterfoil alone should be signed
and issued for every receipt of cash chest or sealed packet. When the sealed cash
chest or packet is returned the counterfoil issued at the time of its receipt at the
treasury should be got back, signed and pasted on to its original bearing the same
number in the printed receipt book. The printed receipt should be in the form
noted below:—
108
PART IV KERALA TREASURY CODE RULES 158-158A
…………………...............................................……. Treasury.
Received this…………………….day of ……………20……… cash chest/

sealed packet said to contain ……………………………………from
the………………………………and entered as item ……………….........of
……………………in the safe custody register ……….
This should be produced when the article is required back.
Dated ………………… Officer-in-charge of Treasury.

*(2) The Treasury should maintain a separate register in Form
T.R. 28, in which the particulars of the confiscated weapons accepted for safe
custody shall be noted. Separate serial numbers shall be assigned for the
weapons accepted for safe custody during each financial year. A receipt in the
Form prescribed in sub-rule (1) with suitable modifications shall be given to
the depositor at the time of receipt of the weapons. A separate receipt book
shall be utilised for the purpose. Whenever weapons deposited for safe custody
are to be returned to the depositing officer, the original receipt issued at the
time of deposit of the weapon, shall be got back and kept pasted on the
treasury copy of the receipt concerned, kept in the treasury.
**158A. In the case of articles deposited for safe custody in treasuries
and which remain unclaimed for a period of more than 25 years from the date
of original deposit, the District Treasury Officer shall publish a notification in
the Kerala Gazette specifying the name and address of the depositor, the item
number and a brief description of the articles deposited and calling upon
claimants, if any, to take back the articles within a period of one month from
the date of publication of the notification duly furnishing proof of their claim.
If no claimant comes forward to claim back the item within the prescribed
period, then the District Treasury Officer shall open the packets in the presence
of the Additional District Magistrate [i.e., the Personal Assistant (General) to
the District Collector] and prepare a ‘Mahazar’ of the contents of the packet
duly signed by the double lock officers of the District Treasury and the
Additional District Magistrate. The entries in respect of the article shall be
* Insertion [G.O.(P) 104/76/Fin., dated 30th March, 1976]
** Insertion [G.O.(P) 1030/79/Fin., dated 24th November, 1979]
109
PART IV KERALA TREASURY CODE RULES 158A-159
deleted from the safe custody register and the entries regarding such deletion
in the register shall be duly signed by both the double lock officers. The
contents of the packets shall then be disposed of in public auction and if they
are of no marketable value, destroyed. The proceeds, if any, of the sale shall
be credited to the miscellaneous receipts of the Treasury Department. In the
case of such articles available at the Sub Treasuries, they shall be transferred
to the concerned District Treasury and included in the Register of safe custody
articles of the District Treasury and thereafter action taken as envisaged above.
Such articles in the District and Sub Treasuries shall be taken up for disposal
once in a year, in April and action completed within 3 months.
DEPARTMENTAL CASH CHESTS
159. In regard to a departmental cash chest *or a sealed box containing

thondi articles deposited by a court, only a single entry should be made in the
safe custody register; this should be made at the time when the chest *or
sealed box is first deposited and the authority under which it is received for
safe custody should be quoted. A separate departmental cash chest register
in Form T.R. 40 should also be kept for each such chest *or sealed box showing
the particulars of the daily (or periodical) return and re-deposit of the chest
*or sealed box. On each occasion when the chest *or sealed box is deposited
in the treasury, the District Treasury Officer/Sub Treasury Officer or the Section
Head/Head Accountant, as the case may be, should acknowledge its receipt
in this register, which should remain with the depositing officer so long as the
chest *or sealed box is in the treasury. When the depositing officer wishes to
withdraw the chest *or sealed box, he should send the register to the treasury
after signing in column (3) in token that he has authorized the messenger
named in column (2) to receive the chest *or sealed box. On receipt of the
signed register, the Treasury Officer or the Sub Treasury Officer, as the case
may be, should return the chest *or sealed box and obtain the messenger’s
signature in column (4) of the register as an acknowledgment of his having
received the chest *or sealed box.
* Insertion [G.O.(P) 629/85/Fin. dated 11th October, 1985]
110
A treasury should not receive any cash chest *or sealed box for safe
custody unless it is properly locked as well as sealed, and should not take
charge of any key of a cash chest *or sealed box received for safe custody.
The Treasury Officer or the Sub Treasury Officer is responsible only for duly
returning the sealed chest *or sealed box with the seals intact when the
depositing officer sends necessary acknowledgment. If the chest *or sealed
box is duly returned with the seals intact, the depositing officer remains
fully responsible for the correctness of its contents.
NOTE— The above procedure will apply to the cash chests *or sealed boxes
of Co-operative Land Mortgage Bank also.
160. The Treasury Officer or the Sub Treasury Officer, as the case may
be, should verify the presence of all the sealed chests and packets in safe
custody in the treasury periodically at intervals not exceeding six months and
satisfy himself that the seals of each chest or packet are intact and note the
result of his verification in the safe custody register. Whenever a Treasury
Officer or a Sub Treasury Officer hands over charge (otherwise than temporarily
in such circumstances that the government servant temporarily in charge will
have no occasion to deal with the articles in safe custody), the relieved and
the relieving government servants should personally hand over and take
charge, respectively of all the sealed chests and packets in safe custody in the
treasury, and sign the safe custody register in token that they have done so.
Whenever the Chief Treasurer of a district treasury or Treasurer of a sub
treasury hands over charge (otherwise than temporarily in such circumstances
that the government servant temporarily in charge will have no occasion to
deal with the articles in safe custody), the relieving government servant should
verify the presence of all the sealed chests and packets in safe custody in
treasury and note the result of his verification in the safe custody register.
161. The following additional precautions should be observed in

connection with the receipt, custody and delivery of any sealed packet
purporting to contain the duplicate keys of the padlocks used on the strong
room and currency chest at a branch of the State Bank of India:-
* Insertion [G.O.(P) 629/85/Fin. dated 11th October, 1985]
111
(i) The agent of the branch of the State Bank of India should
personally deliver the sealed packet purporting to contain the duplicate keys
to the Treasury or Sub Treasury Officer and obtain his receipt.
(ii) The sealed packet should not be taken out of double locks
except on joint personal application by the Agent of the branch of the State
Bank of India and the Head Cashier of the branch. When such joint application
is made the Treasury or Sub Treasury Officer should deliver the packet to the
Agent and the Head Cashier jointly on receiving back the receipt given by him
for the sealed packet under sub-paragraph (i) and also obtaining the joint
receipt of the Agent and the Head Cashier for the packet.
(iii) The Agent of the branch of the State Bank of India will
periodically, at intervals of not less than six months, verify the presence of the
sealed packet under double locks in the treasury and satisfy himself that the
seals on it are intact.
NOTE—The procedure is applicable to the State Bank of Travancore also.
112
PART V KERALA TREASURY CODE RULE 162
PART V
WITHDRAWAL FROM THE GOVERNMENT ACCOUNT
SECTION I
Rules applicable to Government Officers in general
CHAPTER I
GENERAL
162. *(a) Save as hereinafter provided, bills presented by a departmental

officer, personal claims preferred by a Government Officer and all cheques
tendered at the treasury or at an authorised office of disbursement shall be
duly receipted for payments and stamped, wherever necessary. Receipts, duly
stamped, where necessary, for all other payments made on bills shall be given
at the time of payment. Every bill or other document shall contain full details
as to the amount and the nature of the claim, and all particulars necessary for
the proper classification of the payment in the account. A bill or other document
drawn by a government servant shall be signed and, when necessary,
countersigned by the government servant competent to do so under the
relevant rules. A bill or other document drawn in respect of a claim of a person
who is not in government service shall ordinarily be signed or countersigned
by the head of the department or some other responsible government servant
belonging to the department concerned with the payment.
Explanation.—A bill is a statement of claims against the Government containing
specification of the nature and amount of the claim either in
gross or by items, and includes such a statement presented
in the form of a simple receipt
A bill or other document becomes a voucher when it is only receipted and
stamped “paid”.
(b) The treasury shall receive and carefully scrutinize all bills and
other documents presented. If the Treasury or Sub Treasury Officer is satisfied
that a bill or other document is in order and that the claim is one which he is
authorised to pay, he shall sign a payment order on it. Payment shall then be
made accordingly and entered the accounts.
* Substitution [G.O.(P) 386/77/Fin., dated 7th October, 1977]
113
(c) At a place where the treasury transacts its cash business through
the Bank, the Bank shall make all government payments other than those included
in classes of payments which the Government have specially ordered to be
made elsewhere. At such a place every bill or other document shall, in the
absence of a special rule or order to the contrary, be presented at the treasury
for scrutiny and authorisation of the payment and after such scrutiny and
authorization the Treasury Officer shall forward it to the Bank. At a district
headquarters station where the district treasury transacts its cash business
through the Banks, the Bank shall not conduct the business of the headquarters
sub treasury, if there is any.
*NOTE—Requisitions 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.
#(d) Claims against the Government relating to the following
departments shall be presented to the department Government servants concerned,
who are authorized to draw cheques on the treasury in respect of all authorized
expenditure.
(i) The Forest Department;
(ii) The Public Works Department;
(iii) The Public Health Engineering Department;
(iv) The Harbor Engineering Department.
NOTE—The drawing officers of cheque drawing departments shall send a cheque
for L.I.C. deductions direct to the concerned Divisional Manager of the
L.I.C. along with the connected records.
#(e) When a Government servant of another department authorized to
incur expenditure against the appropriation placed at the disposal of any of the
department specified in sub-rule (d) above, he shall have authority to draw cheques
on the treasury as a disburser of the particular department whose funds are
operated upon by him in the same way as a Government servant that department
itself ;
* Addition [G.O.(P) 613/81/Fin., dated 23rd September, 1981]
# Substitution [G.O.(P) 175/84/Fin., dated 26th March, 1984]
114
PART V KERALA TREASURY CODE RULES 162-163
(f) The detailed procedure to be followed by drawing officers in

preparing bills, and other documents and the cheques to be exercised by the
Treasury or the Bank before making any payment are laid down in Rules
163 to 269 below. Rule 15 to 25 of these rules also relate to these matters.
(g) The duties imposed on the Treasury Officer in the rules
mentioned in sub rule (f) above shall be performed by the Forest Disbursing
Officer in respect of payments made by him through cheques drawn on
treasuries.
(h) In every case in which it is deemed necessary to utilize the
treasury of other States or the agency of a bank or of a private banker for
disbursement of any claims due by the Government, such claims shall, unless
there are express orders of the Government to the contrary be presented in
accordance with the procedure prescribed in these rules for presentation of
claims at a government treasury.
FORM OF BILLS, ETC.—GENERAL TO ALL DEPARTMENTS
163. (a) A bill or other document presented at the treasury as a claim

for the payment of any amount by the Government shall contain particulars
of—
(1) the nature of the claim,
(2) the amount claimed,
(3) the period to which the claim relates if it arises periodically, e.g.,
a claim for pay and fixed allowances,
(4) the orders sanctioning the charge, if it was incurred under special
orders,
(5) the authority for any deduction made in the bill,
(6) the major head, minor head, sub head and detailed account head
to which the charge (or each part of it) is debitable, and
(7) the allocation of the charge between Governments (including
the Central Government) and departments, if any, such allocation
is necessary.
115
(b) Every bill or other document shall be prepared in the form

prescribed under these rules or in the departmental manual or code concerned
for bills or other documents of the kind in question. Such forms shall be
printed in English *or in Malayalam or bilingually in English and Malayalam.
As far as possible, all bills and other documents shall be prepared in English.
When it is necessary to prepare a bill or other document in Malayalam, a
brief abstract shall be endorsed on it in English stating the payee’s name, the
amount claimed and the nature of the claim, and the drawing officer shall
sign this abstract. When printed forms are not available, stenciled or typed
forms may be used; but the use of the latter should be avoided as far as
possible.
**NOTE 1.—The entire Non-Gazetted establishments under the control of a
drawing officer shall, ordinarily be treated as a single unit and
a single bill shall be prepared for the claims relating to the
entire establishment preferred on a day. A similar procedure
shall be adopted for the preparation of Travelling Allowance
bills, Overtime bills, and Contingent bills other than those
payable to third parties by clubbing the same kind of
transactions on the same day in one bill. In the case of amounts
debitable to #more than one sub head of account, separate
bills shall be prepared in respect of amounts debitable to each
such head of account. In respect of charges debitable to plan
expenditure a separate bill shall be prepared.
$ NOTE 2.—In respect of cases where the strict adherence of rules in Note 1
have been rendered impossible the reason therefore may be
stated in the bill in the form of a certificate.
(c) Every bill or other document shall be filled in, in ink. Original
copies of typewritten bills or other documents may, however, be honoured
at the treasuries at the risk of the drawing officers. The total amount claimed
shall, so far as the whole rupees are concerned, be written in hand, in words
as well as in figures in ink. So also every bill or other document shall be signed
in ink. The entry with ‘Below Rupees…………………’ should be recorded in
* Substitution [G.O.(P) 335/77/Fin., dated 6th September, 1977]

** Note renumbered [G.O.(P) 1065/92/Fin. dated 14th December, 1992]
# Substitution [G.O.(P) 1065/92/Fin. dated 14th December, 1992]
$ Addition [G.O.(P) 1065/92/Fin. dated 14th December, 1992]
116
red ink. The amount of paise may be written in figures after the words stating
the number of rupees e.g., Rupees Twenty five and Paise 78. If there is no
paise, the word ‘only’ shall be written after the number of whole rupees e.g.,
Rupees Twenty five only”. In either case, great care shall be taken to leave no
space that could be used for making an interpolation.
The spaces left blank either in the money column or in the column for
particulars of the bill should invariably be covered by oblique lines. A note to
the effect that the amount, of the bill is below a specified amount expressed in
whole rupees should invariably be recorded (in words and figures) in the
body of the bill in red ink. The amount so specified should be a sum slightly in
excess of the total amount of the bill.
# NOTE 1. —*Use of ball point pen shall also be permitted for filling in bills
and other documents presented to the treasuries.
†NOTE 2.—The detailed contingent bill shall, as far as possible be typewritten
and presented .The total amount of the Bill and the endorsement
shall however be made in hand in words as well as in figures in
ink and shall invariably be signed in ink.
(d) No bill or other documents containing any erasure shall be
presented at the treasury. Every correction or alteration in the total of a bill
shall be separately attested by the full signature with date of the person who
signs the receipt. Every correction or alteration in the payment order shall
be similarly attested by the signing officer, if it is drawn on the Bank, and, in
other cases, by the Treasury or Sub Treasury Officer who signs it.
(e) When a charge is debitable to more than one major head of
account, the drawer shall ordinarily present a separate bill for the amount
debitable to each major head.
(f) Claims for which no other specific form has been prescribed
shall be made in Form T.R. 42 e.g., claims for house building advances,
advances for the purchase of motor car or other conveyances, etc
NOTE—Claims of Government servants for any advances of pay and for
travelling allowances shall be preferred in the respective forms
prescribed for claiming pay and travelling allowances.
*Addition [G.O.(P) 68/77/Fin., dated 22nd February, 1977]
# Renumbered, † Insertion [G.O.(P) 582/2004/Fin. dated 13th December, 2004]
117
(g) Unless the Government have expressly authorised it in the case

of any specified office, no bill or other document and no payment order shall
be signed by a clerk for the head of the office, even if it is customary for the
clerk to sign letters for him when he is absent. No bill or other document and
no payment order shall be signed with a stamp (facsimile). The head of an
office may authorise a gazetted government servant serving under him to sign
bills, other documents and payment orders for him but, if he does so, he shall
communicate the government servant’s name and specimen signature to the
treasury or treasuries concerned. A delegation of powers of this kind shall not
in any way, relieve the head of the office of his responsibility for the accuracy
of the bill, etc., and for the disposal of the moneys drawn from the treasury.
When a claimant or payee is unable to sign his name, he may furnish
his signature on a bill or other document in the form of a mark or preferably
a thumb/great-toe-impression. No payment shall be made on any bill or other
document so signed, unless some person known to the treasury or bank, as
the case may be appears with the payee and identifies him and attests his
mark or thumb impression in token of his genuineness.
Similarly, when an illiterate person, who is unable to sign his name
in any language, draws a cheque on the treasury or the Bank by furnishing his
thumb/great-toe-impression on the cheque, no payment shall be made unless
some person known to the treasury or the Bank, as the case may be, appears
with the drawer and identifies him and attests his thumb impression in token
of its genuineness. The person who attests the thumb impression should be
one who is not employed in the treasury or the Bank and he should also
furnish his address.
NOTE—Bills affixed with facsimile signature of the authorised officer
presented by the Posts and Telegraphs Department for telegram
and trunk call charges, by the Municipalities and Corporations for
water and electricity charges and by the Air India International and
the Indian Airlines on account of their dues against Government
(for passage fares, cargo and excess luggage charges) forming sub-
vouchers of the contingent bills, may be accepted for payment, if
otherwise in order.
(h) When a rule or order requires that bills of a certain kind shall be
countersigned before payment, no such bill shall be presented at the treasury
until it has been duly countersigned.
118
NOTE—On all bills on which countersignature is required before payment or

which have to be enfaced for payment at a treasury or both, the
words “contents received” which are usually printed above the place
for the signature of the drawing officer should be struck out at the
time the bill is first signed and before it is sent for countersignature
or for enfacement for payment at the treasury. When the bill is
received back, the words “contents received” should be written on
it and signed and the bill then sent for encashment. All Treasury
Officers should be careful to see that such bills are not paid unless
they bear a second signature (acquittance of the officers concerned,
below the words “contents received”.)
(i) When a bill relates to a charge incurred under a special order of
sanction, the particulars of the order shall be entered on the bill, and a copy of
it shall be attached to the bill and duly certified to be a true copy by the
government servant who signs the bill.
*NOTE 1.—If an order of attachment against a government servant 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 disbursing 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 a new attachment order has the result of increasing the amount
beyond the maximum limits prescribed, the disbursing 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 upto date in respect of the existing attachment; and
(iii) (a) the balance amount available to be recovered after
effecting the existing attachment.—
(b) the actual attachable amount.
* Insertion [G.O.(P) 7/75/Fin., dated 3rd January, 1975]
119
(j) The drawing officer shall deduct from a bill for the pay, etc., of an
establishment any amount attached by a prohibitory order of a court of law.
He shall attach to each establishment pay bill, in which any such deduction is
made, an advice list containing particulars of the suit, the name of the
government servant whose pay is attached and the amount deducted from
the bill. When the court which issued the attachment order is not suited at the
headquarters of the treasury which pays the bills the drawing officer shall
also attach to the bill a postal money order form duly prepared for the remittance
of the amount by the Treasury Officer to the court. The commission payable
to the post office on the money order shall be shown as a deduction in the bill
as well as the amount to be remitted. The procedure to be followed by the
Treasury Officer for remitting such amounts to the courts is laid down in Rule
211 and also the procedure that he should follow in paying attached amounts
to courts located at this headquarters.
(k) Recoveries from the salary of government servants on account
of dues to co-operative societies registered under the various Co-operative
Societies Acts, where such Acts impose a statutory obligation on the
Government to make such deductions, shall be made by the drawing and
disbursing officers in the case of non-gazetted government servants who do
not draw their own bills, and in other cases, by the treasury Officers or other
disbursing officers concerned, as the case may be, in accordance with such
procedure as may be laid down by Government from time to time.
(l) Deductions made in bills shall, where required by the rules relating
to such deductions, e.g., Provident Funds, Postal Life Insurance, State Life
Insurance (Official Branch), etc., be supported by schedule in the prescribed
form detailing the deductions made Schedules for Provident Fund deductions
shall be prepared in Form T.R. 104. If such deductions are made in a bill in
respect of two or more subscribers whose accounts are maintained by different
Audit Officers separate schedules shall be attached to the bill in respect of the
deductions which are to be accounted for by each Audit Officer.
When recovery is made from occupants of Government residential
buildings by deductions from pay bills, one copy of the demand statement,
which will be rendered in duplicate in T.R. 43 giving particulars of the recoveries
shall be attached to the pay bills. After the recovery has been made, the remaining
120
copy of the demand statement shall be returned to the authority from which it was
received after noting the amounts recovered and recording a certificate to the
effect if the recoveries are in order, that the recovery has been made and the
emoluments are correct. When recovery is made on account of an interest-
bearing advance a schedule of recovery in Form T.R. 106, separately for each type
of such advance, shall be attached to the bill in which the recovery is made. In the
case of such recoveries from the claims of non-gazetted government servants, the
drawing officer shall certify on the recovery schedule attached to the bill for the
month of February encashed in the month of March every year that the balance
shown as outstanding therein have been accepted as correct by the government
servants concerned.
Where recovery is made on account of an advance of pay or traveling
allowance, or both sanctioned to a government servant on transfer, a schedule in
the following form shall invariably be attached to the pay or traveling allowance
bills in which the recovery is made.
Amount recovered
Balance yet to
original advance
District, department
Amount of the
which the advance
be recovered
and the month in
in the bill
was drawn
Name of
Remarks
the
governme
nt servant
Rs. Rs. Rs.

1 2 3 4 5 6
Disbursing officer, that is, Treasury Officer in the case of gazetted

officers and heads of offices in the case of non-gazetted officers should, as
required by section 289 of the Indian Income Tax Act, 1961 issue to the person
from whose salary income tax is deducted at source, an annual consolidated
receipt in Form T.R. 44 for the tax so deducted during a financial year. *The
Treasury Officer shall not accept the salary bills for the month of February and
August every year, unless such bills contain a certificate, from the concerned
Self Drawing Officers in the case of gazetted bills and Drawing and Disbursing
Officers in the case of establishment pay bills to the effect that profession tax
*Addition [G.O.(P) 249/98/Fin. dated 19th January, 1998]
121
due to the Corporation/Municipality/ Panchayat from the officers/

employees for the half year concerned is remitted and details of remittance
communicated to the authorities concerned.
(m) No copies of orders regarding promotions and similar changes
or of correspondence, etc., regarding a claim shall be attached to any bill
or other documents.
(n) When payment is desired wholly or partially in Government
drafts, a formal application for them shall be presented with the bill, and the
manner in which payment is desired shall also be indicated in the drawer’s
receipt on the bill.
(o) When the drawer of a bill other than a bill for pay, allowances,
leave salary or pension, desires that the treasury should remit the whole or a
part of the amount of the bill to a person or persons (other than the drawer)
by postal money order, the necessary money order form or forms duly filled
up, except for the date and the Treasury Officer’s signature, shall be presented
with the bill, and the drawer shall show both the amount to be sent by money
order and the commission due on it as deductions in the bill.
Exception—The money order forms relating to payment of the bill for
the Police Department and bus warrants to bus owners shall
be signed by the drawing officers instead of by the Treasury
Officers. (See Article 98 of the Kerala Financial Code.)
(p) A head of an office whom the Government have specially
authorised to send bills of a specified kind of the treasury by post shall send
along with each such bill, a postal money order form duly filled up except
for the date and the Treasury Officer’s signature. The money order
commission shall be treated as a contingent charge of the drawing officer
and not shown as deduction in the bill.
Exception.—The money order commission for the remittance of pay and
allowances of Government Medical Officers employed in out
of the way places shall be debited to the contingencies of
the remitting treasury.
(q) When the drawing officer desires that the treasury should pay
to some other person the amount of a bill, cheque or other document drawn by
him, except those relating to the claims of government servants he shall
122
specifically endorse on it and sign an order to pay to that person specifying

his name as well as his designation. All such bills, cheques or other documents
preferable at a treasury for payment being non-negotiable instruments, can be
endorsed only once in favour of the specific party to whom the money is to be
paid:
Provided that—
(1) when the endorsement is made on a bill or cheque in favour of a
banker, a second endorsement can be made by the banker in favour of a messenger
or an agent for collection only;
(2) in the case of a contingent bill which has been endorsed in favour of
a firm of suppliers or private parties under the provisions of Rule 188 (viii), the firm
of the private party can re-endorse to its banker or to a messenger for collection
only and the banker can in turn endorse it to a messenger or an agent for collection
only. Thus, in all three endorsements are permissible in such cases provided that,
of the three, one is to the payee’s banker and one is to a messenger or agent for
collection only; and
(3) an agent may, notwithstanding anything contained in (1) and (2) for
the purpose of collecting the bill or cheque endorse it in favour of his messenger.
Explanation.— *In this rule a Banker includes Post Office Savings Bank
and Treasury Savings Bank and an ‘Agent’ means any
banks including Post Office Savings Bank and Treasury
Savings Bank acting as a collecting agency for and
on behalf of the payee’s banker.
NOTE—(1) Cheque drawn directly on the Bank without the intervention of the
Treasury Officer are negotiable instruments and are not subject to
the provisions of this Rule.
NOTE—(2) When an illiterate person endorses a bill or other document by
means of his thumb impression, he should affix the thumb
impression in the presence of the Treasury Officer and have it
attested by a person well-known to the Treasury. The person
attesting the thumb impression should be one who is not employed
in the Treasury or the Bank and he should also furnish his address.
*Substitution [G.O.(P) 208/75/Fin., dated 31st May, 1975]
123
(r) A government servant shall not issue a copy of any bill or other
document which has already been paid on the allegation that the payer’s copy
has been lost or is not available, although a certificate may, when necessary, be
given that on a specified day a certain sum was paid to a certain person on a
certain account. A fee of one rupee shall be levied for each certificate issued to a
private party. This prohibition extends only to the issue of a copy on the allegation
that the payee’s copy has been lost or is not available, and does not apply to a
copy marked “Not payable at the treasury” and tendered at the treasury with the
original in accordance with the rules.
If a bill or other document that has been passed for payment at the
treasury is alleged to have been lost before payment, the government servant
who drew the original bill or other document shall ascertain from the treasury
whether payment has already been made on the original or not, and shall request
the treasury not to make payment on the original if presented subsequently. If the
treasury has not made payment on the original, he may issue a duplicate which
shall bear distinctly on its face the word “duplicate” written in red ink.
(s) Every receipt for a sum exceeding # ` 500 shall be duly stamped by
the payee *with a revenue stamp as required by section 3 of the Indian Stamp Act,
1899 (Central Act 2 of 1899) read with article 53 of Schedule 1 there of, subject to
the exemptions, etc., listed in Appendix 8.
#This amendment shall be deemed to have into force on 13th May, 1994.
NOTE—(1) In determining whether the receipt obtained in respect of an amount
drawn on a bill preferred against Government should be stamped
or not, the net amount of the bill and not the gross amount payable
should be taken into account, unless the receipt is exempted under
exceptions referred to above.
NOTE—(2) Receipts for payments made outside India should be obtained
from the payees and stamped in accordance with the local laws, if
any, governing the stamping of such receipts.
NOTE—(3) A single receipt, stamped where necessary given by a payee in
acknowledgement of several payments or a lump sum payment,
either in cash or by cheque, made to him, on one occasion, shall
constitute a valid quittance and the disbursing officer in such
cases, should give cross reference on all vouchers to which the
receipt relates.
*Substitution [G.O.(P) 434/81/Fin., dated 7th July, 1981]
#Substitution [G.O.(P) 572/97/Fin. dated 7th June, 1997]
124
(t) †Every government servant, who is authorised to drawn cheques

or sign ^bills payable at a treasury shall send a specimen of his signature to
the Treasury Officer in Form T.R. 74A duly attested by his superior officer or
another officer whose specimen signature is already on record with the treasury.
When such an officer hands over charge of his office to another, he shall
likewise send a specimen of the signature of the relieving officer duly attested
by him (relieved officer) to the Treasury Officer concerned.
NOTE— The specimen signature of every non-gazetted Drawing Officer shall
be attested by his Gazetted Controlling Officer or official superior;
‡(u) [Deleted]
C HAPTER II
PAY AND ALLOWANCES (INCLUDING LEAVE SALARY) OF
GOVERNMENT SERVANTS
A. Gazetted government servants

164. (a) In the absence of any special order of the government to the
contrary, a gazetted government servant may draw the bills for his own pay,
allowances and leave salary based on the pay slip or the leave salary certificate
issued by the Accountant General. A claim by gazetted government servant
for pay and fixed allowances shall be presented on a bill in Form T.R. 46. A
gazetted government servant who draws a special pay or allowance in respect
of a separate office of which he is in additional charge, need not present a
separate bill for it, unless it is met from some source other than the revenues
of the State.
*NOTE 1#—Gazetted officers are authorised to draw their pay and allowances
provisionally without pay slip from the Accountant General up
to a period of 3 months after the expiry of sanction to the
continuance of posts, at the same rate as they were drawing in
these posts on the basis of a certificate in Form T.R. 112 being
attached to the pay bill. The certificate should be signed by the
Controlling Officers authorised to sign their T.A. bills. In cases
where the officer is himself the Controlling Officer for T.A claims,
†Substitution G.O.(P) 25/78/Fin., dated 6th January, 1978]
^Omission [G.O.(P) 207/88 dated 9th March, 1988]
‡Deletion [G.O.(P) 367/76/Fin., dated 27th November, 1976]
*Added vide G.O.(P) 180/77/Fin., dated 8th June, 1977
#Renumbered vide G.O.(P) 99/89/Fin. dated 24th February, 1989.
125
the certificate should be obtained from the next higher authority.

In cases where further delays are anticipated necessitating
continuance of such provisional payment of salary beyond the
period of 3 months, the officer concerned shall have to approach
the Audit Officer through his Head of Department for
authorisation of provisional salary explaining the circumstances
for the delay in issue of sanction for the continuance of post.
#This amendment shall be deemed to have come into force with
effect from 19th May, 1988.
**NOTE 2—The Gazetted Officers specified under item(1) to (4) below shall
be allowed, without insisting on the production of pay/leave
salary slip from the Accountant General, to draw their pay and
allowances at the rates indicated against each for a period of
three months or till the receipt of the pay/leave salary slip from
the Accountant General whichever is earlier.
Categories Pay and allowances admissible
1. Officers who are promoted to Pay last drawn in the lower non-
a gazetted post from a non-gazetted gazetted post or the minimum pay in
post the gazetted post whichever is higher,
Dearness Allowances shall be paid at
the rate applicable to such pay. House
rent allowance shall be at the rate
applicable at the station where posted.
2. Gazetted Officers who are Pay last drawn in the lower post or
promoted to another post the minimum pay in the higher post
whichever is higher, Dearness
Allowance shall be at the rate
applicable to such pay. House Rent
applicable at the station where posted.
# G.O.(P) 99/89/Fin. dated 24th February, 1989.
**Insertion [G.O.(P) 99/89/Fin dated 24th February, 1989]
126
3. Gazetted Officers who are Pay equivalent to that drawn in the

transferred from one post to another old post. Dearness Allowance shall
at a different station be at the rate applicable to such pay.
House Rent Allowance shall be at the
rate applicable to the Station where
posted.
4. Gazetted Officers who 1. The rate at which pay,
return from leave on the expiry of Dearness Allowance and House
leave already sanctioned Rent allowance were drawn on the
date prior to the date on which the
Officer proceeded on leave, when
there is no change in station.
2. When there is change in
station the rates of pay and
Dearness Allowance applicable
shall be those drawn prior to
proceeding on leave. House Rent
applicable to the station to which
the officer is transferred.
In all the above cases where there is any change in the rates of pay,
Dearness Allowance and House Rent Allowance as per the pay slip received from
the Accountant General, the payments made shall be regularized as soon as the
pay slip from the Accountant General is received and adjusted in the bill presented
thereafter at the Treasury for encashment.
** This amendment shall be deemed to have come into force with effect
from 19th May, 1988.
(b) When a gazetted government servant draws his first pay bill on
being appointed to a post in government service for the first time or on being re-
employed after resignation, or forfeiture of past service, he shall attach to the bill
a certificate from the authority to whom he reported for duty on first appointment
that the health certificate required by rule 13 of Part I of the Kerala Service Rules
has been furnished by the officer. His copy of the pay slip shall also be attached
to the bill.
(c) A claim by a gazetted government servant for traveling allowance
shall be presented on a bill in Form T.R. 47. When the government servant has
**Insertion [G.O.(P) 99/89/Fin dated 24th February, 1989]
127
travelled by a circuitous route, he shall state the reason for doing so in the bill.
When he claims actual expenses, he shall, in the absence of any order to the
contrary, set them out in detail. When he claims travelling allowance on account
of any members of his family, he shall furnish a certificate showing the number and
relationship to himself of the members of his family on account of whom he makes
the claim and all other relevant details. When he claims the cost of carriage of
personal effects or a conveyance, etc., he shall furnish the receipt granted by the
railway or steamer company for the amount actually paid. A travelling allowance
bill shall be countersigned by the controlling officer referred to in rule 113 of Part
II of the Kerala Service Rules unless the claimant has been declared to be his own
controlling officer (See rules 113 and 115 of Part II of the Kerala Service Rules).
(d) When any special pay, allowance, honorarium or other recurring
additional remuneration is claimed in a bill by a gazetted government servant for
any additional or part time work rendered by him, the following certificate issued
by the Head of the Office or Institution in which the work is rendered shall be
attached to the bill:-
“Certified that Sri/Smt……….........……(Name and designation) has
actually discharged during the period from…………….to........…………………the
duties for which the remuneration of..................…………………..is claimed.
Dated signature……………………….
Name………………………………….
Designation……………………………”
165. (a) Pay, leave salary and travelling and other allowances payable
to a gazetted government servant in India shall be paid on his personal claim and
to his personal receipt and not otherwise, except as provided in rule 167 or with
the Government’s special sanction in each case. The government servant may, if
he wishes, send a messenger to the Treasury or the Bank with a separate letter
requesting that the moneys be sent through him, and the moneys shall then be
handed over to the messenger, but only on the strict understanding that the
Government accept no responsibility whatever for any fraud or misappropriation
in respect of any moneys, cheque or bill handed over to him.
(b) Subject to any orders or procedure that may be prescribed by
the Government, the leave salary of a gazetted government servant, when payable
in India, shall be drawn from the treasury from which his pay was being drawn
immediately before proceeding on leave and he should make his own arrangements,
where necessary for getting his leave salary remitted to him. He shall not begin to
128
draw the leave salary without producing a leave salary certificate in Form No. 48
from the Audit Officer who audited his pay before he proceeded on leave. In case
where a period of leave is followed by transfer, such portion of the leave salary as
could not be drawn at the old station may, however, be drawn at the treasury from
which the pay in respect of the new post is drawn.
(c) If gazetted government servant signs his bill himself, he must either
appear in person at the place of payment or furnish a life certificate signed by a
responsible officer of Government or some other well known and trustworthy
person. If he draws his leave salary through an authorised agent, the agent whether
he has or has not the power of attorney, must either furnish a life certificate as
aforesaid, or execute a bond to refund overpayments. A life certificate may be
given periodically, a bond being given to cover intermediate payments not
supported by the life certificate.
(d) ^No gazetted government servant may draw a changed rate of pay,
leave salary or fixed allowance, unless the bills in which he claims it is accompanied
by a letter from the Accountant General authorising the changed rate. A fresh
authorisation from the Accountant General is also required when there is a change
in designation of a gazetted officer, even if there is no change in emoluments. The
Accountant General shall issue these letters as early as possible, but when any
such change occurs near the end of a month or takes effect from a date which
cannot immediately be ascertained and cannot be fixed by a certificate of transfer
of charge appended to the bill, the government servant concerned should draw
his bill at not more than the old rate, if he does not receive the letter of authority by
the end of the month.
^This amendment shall be deemed to have come into force on 7th day of
April, 1986.
NOTE—1 In case, where, on the expiry of leave, an officer is appointed to the
same post from which he proceeded on leave, he shall draw bills
for his pay and allowances from the date of his assumption of such
charge on the basis of the authority for pay and allowances issued
to him by the Accountant General before his proceeding on leave
and, if such authority has been superseded, on the basis of such
revised authority for pay and allowances.
*NOTE—2 In the case of payment of dearness allowance and other allowances
to the Gazetted Officers sanctioned by Government from time to
^Substitution [G.O.(P) 304/89/Fin. dated 21st June, 1989]
*Insertion [G.O.(P) 409/75/Fin., dated 8th September, 1975]
129
time, a general letter of authority shall be issued by the Accountant

General to the Treasury Officers authorising them to make payments
thereof to the Gazetted Officers on the basis of the rates prescribed
by the Government without a specific authority from the Accountant
General for each individual case.
*NOTE—3 Transfers from one post to another in groups of posts like-
(a) Munsiff, Principal Munsiff, Additional Munsiff;
(b) Sub Judge, Additional Sub Judge; and
(c) Tahsildar, Special Tahsildar, etc., will be treated as involving a
change in designation, only in case any change in emoluments
is involved.
166. (i) At his written request, the pay bill of a government servant
who is permitted to draw his own bills may be made payable to some well-known
banker or agent provided that the receipt of the banker or agent shall not be
accepted as a final acquittance, unless the bill itself is duly endorsed in favour of
the banker or agent by means of a distinct pay order. The receipt of the banker or
agent alike, if it is recorded on the bill itself or separately, shall be stamped unless
the receipt on the bill has already been duly signed and stamped by the government
servant himself. No re-endorsement of such a bill by the bank or agent otherwise
than to a messenger for collection shall be recognised [See also the second
paragraph of Rule 163(q)].
(ii) No government servant or other individual shall be recognised
as an “agent” for the purpose of this rule or the next one unless he holds a valid
power of attorney to act for the government servant concerned.
167. (a) A gazetted government servant who claims leave salary or
vacation allowances or subsistence allowance otherwise than through a bank or
agent shall, either appear in person at the place of payment or furnish a life
certificate showing that he was alive on the last day of the period to which the
claim relates and signed by a responsible government servant or if there is no
such government servant at the place where the gazetted government servant
resides, some other well known and trustworthy person. A gazetted government
servant may draw his leave salary or vacation allowances or subsistence allowance
through a well known bank or agent (See the previous rule) if he gives the bank or
agent a power of attorney for the purpose of leave his signed bills with the bank
*Insertion [G.O.(P) 527/75/Fin., dated 19th November, 1975]
130
or agent for presentation, provided that, unless the bank or agent has executed an
indemnity bond in Form T.R. 49 or Form T.R. 50 duly stamped, as security for the
refund to the Government of any overpayment to the government servant, a life
certificate showing that the government servant was alive on the last day of the
period to which the claim relates and signed by a responsible government servant,
or, if there is no such government servant at the place some other well known and
trustworthy person shall be furnished along with each bill. Life certificates may be
furnished at intervals, as may be convenient, provided that an indemnity bond
has been executed which will cover intermediate payments not supported by a life
certificate.
The Treasury Officer shall enter the particulars of all powers of attorney
furnished with reference to this rule in the register (in Form 16 of the Government
Securities Manual) kept in the treasury for the purpose.
NOTE— When separate bills for leave salary, vacation pay, etc., relating to
different periods are presented and paid simultaneously it is not
necessary to furnish separate “Life Certificates” for the different periods.
Only one certificate in respect of the date of presentation of the bills
should be enough.
Exceptions— In the following cases the life certificates should not be
insisted on:—
(i) when the arrears of leave salary are drawn by a Gazetted Officer
after he has resumed duty;
(ii) when the leave salary is claimed in the same bill as the duty pay for
the period following that of leave salary; and
(iii) when the report of taking over charge after the expiry of leave has
already been sent to Treasury Officer.
(b) An indemnity bond executed by a bank or agent for the purpose
of drawing pay, etc., on behalf of a single government servant shall be in Form T.R.
50. When a well known bank (or a firm or agents acting as bankers) of good
standing has a number of constituents who are government servants and desire
to draw their pay, etc., through it, the Government, in consultation with the
Accountant General, may, if they think fit, permit the bank (or firm) to execute a
single indemnity bond in respect of all pay, etc., drawn by it from the Government
on behalf of such government servants. Such a bond shall be in Form T.R. 49 and
shall be duly stamped. Appendix 9 contains lists of the banks, etc., which have
executed such bonds. All indemnity bonds whether in Form T.R. 49 or Form T.R.
50 shall be properly stamped.
131
The authority competent to accept the indemnity bond on behalf of

the Government shall, before accepting the bond, verifies that the person who
signs a bond of indemnity on behalf of a firm or bank has authority to bind it.
Indemnity bonds in Form T.R. 50 executed by a bank or agent for the
purpose of drawing pay, etc., on behalf of a single government servant shall
be kept in the custody of the Treasury Officer. General indemnity bonds in
Form T.R. 49 for the purpose of drawing pay, etc., on behalf of government
servants of the Kerala Government alone shall be kept in the custody of the
Government.
No endorsement of a bill drawn on behalf of a government servant
by a bank or agent permitted to draw the Government servant’s pay, etc.,
under this rule shall be recognised with the exception of an endorsement to
a messenger for collection.
(c) A bond in Form T.R. 49 executed by an unincorporated firm
requires that information be given to the Government at once if there is any
change in the constitution of the firm. As soon as any such information is
received, the new partnership shall be required to execute a fresh bond in
Form T.R. 50 by a specified date or acknowledge in writing that it is bound
by the existing bond by which the old partnership was bound, if it wishes to
retain the privilege of drawing pay, etc., on behalf of government servants.
*168. (a) Place of Payment.—The claims of a Gazetted Government
Servant shall be drawn from the District/Sub Treasury to which his institution
is attached either under the orders of the Accountant General for under the
orders of the Director of Treasuries or in accordance with the notifications
published by the Government realigning the jurisdiction of District/Sub
Treasuries.
(b) When any pay is due in India to a government servant who is
absent from India, he should make his own arrangements to receive it in India.
Provided that when the government servant has finally quitted India
and it is not possible for him to make his own arrangements for receiving his
pay and allowances in India, payment may be made to him through the High
Commissioner for India or through the India Office.
NOTE—When a government servant who is away from the State on study
leave or undergoing a course of training, etc., desires payment of his
leave salary or pay and allowances within the State, the procedure
prescribed in Rule 165 (c) should be followed.
*Substitution [G.O.(P) 89/82/Fin., dated 25th February, 1982]
132
(c) When a government servant is transferred from one district to
another within the same Audit Circle, the last pay certificate granted to him should
specify last the regular monthly payment and his entire pay for the month in which
the transfer takes place should be paid in the new district, except as provided in
Article 87 (d) of the Kerala Financial Code. Payment on account of his claims for
travelling allowance arising in the old district in respect of journeys performed
before the transfer may also be made in the new district, provided that the
controlling officer for the old post certifies that claims are correct.
(d) A government servant who is transferred may be allowed to draw an
advance of pay on transfer at his new station within a month of his arrival there, if
his last pay certificate show that he did not draw any such advance at his former
station. A government servant, who receives an order of transfer during his leave,
may draw an advance of pay and travelling allowance from the treasury from
which he drawn his leave salary.
NOTE—The drawal of advance under the above rule is subject to the condition
that the government servant concerned is entitled to and has been
sanctioned by the proper authority an advance of pay under Article 260
of the Kerala Financial Code.
(e) [Deleted.]
B. Non-gazetted Government Servants
169. (a) *The pay and allowances of an establishment should be drawn
by the gazetted officers-in-charge of it.
Exception.—(1) Such classes of non-gazetted officers as are mentioned
in Appendix 10 may draw bills relating to the pay and
allowances of their own and their establishment without
counter signature provided they possess the prescribed
test qualification which should be certified in the bill. If
they do not possess the prescribed test qualification the
bill should be countersigned by the Controlling Officer
referred to in Rule 113 of Part II of the Kerala Service
Rules.
(2) A Government Servant who is reverted from a Gazetted post to a
Non-Gazetted post may draw his arrear claims for pay and allowances in respect of
the period of Gazetted service in bills in Form T.R. 46 on the strength of the pay
slip/letter of authority issued by the Accountant General. Such bills being subject
*Substitution [G.O.(P) 1065/92/Fin, dated 14th December, 1992]
133
to countersignature by the Gazetted controlling Officer. In such cases, the

surrender of Last Pay Certificate as required in rule 19 of the Kerala Treasury
Code to the Treasury Officer is not necessary.
NOTE.—(i) In the case of non-gazetted heads of offices having separate
establishment of their own their pay and allowances shall be
drawn in their Establishment Pay Bills.
NOTE.—(ii) In the case of non-gazetted officers like Co-operative
Inspector of Co-operation Department, Junior Engineer,
Industries Extension Officer etc., who have no separate
establishments of their own, their pay and allowances shall be
included in the establishment bills of their Controlling
authority.
NOTE.—(iii) The pay and allowances of Policemen and Sub Inspector of
Police should be included in the establishment pay bills of
the concerned Superintendent of Police.
NOTE.—(iv) The claims on account of pay and allowances of the Non-
gazetted personnel should be deemed to arise at the station
where the drawing officer who draws the claims is stationed.
NOTE.—(v) The aforesaid provision and note (i) to (iii) above apply only
for the drawal of pay and allowances of the concerned persons
and do not extend to the drawal of Travelling Allowance claims
for which the provision of rule 178 Kerala Treasury Code Volume
I shall apply.
(b) Form T.R. 51 shall be used for bills for the pay, fixed allowances
and leave salaries of Non-gazetted government servants drawn by the head
of the office for disbursement to them. *A single bill shall be prepared in three
parts for the following classes, if it exists:—
(i) Permanent Establishment.
(ii) Temporary Establishment.
(iii) Establishment for whom no service books are maintained.
This amendment shall be deemed to have come into force with effect
from 1st April, 1980.
*Substitution [G.O.(P) 121/80/Fin., dated 8th February, 1980]
134
With the exceptions mentioned in Rule 171, the name of every substantive,
officiating or temporary government servant on whose behalf a claim is made shall
be shown in column (2) against his post in column (1). Against each temporary
post the number and date of the order sanctioning it and the name of the authority
which passed the order shall be entered. The rate of pay, etc., claimed shall be
shown against each name in column (2). If the payment of any claim for the month
to which the bill relates if postponed, it shall not be omitted from the bill, but the
amount of each claim held over for future payment shall be noted in red ink in the
appropriate columns (3) to (6) and ignored when totalling the bill. When pay, etc.,
is claimed only for part of the month, the number of days, for which it is claimed
shall be entered either against the government servant’s name or in a note at the
foot of the page. The part of a bill relating to each section (See Article 86 of the
Kerala Financial Code) shall be marked off in red ink. The component items of an
establishment bill shall be checked, and the total shown in the bill shall also be
checked by adding up the items. If the bill relates to a small establishment the
drawing officer shall either check it himself, or have it checked by a gazetted
government servant under his order, before he signs it. If the bill relates to a large
establishment, the drawing officer shall ensure that the whole bill is thoroughly
checked by someone other than the clerk who prepared it, and shall himself check
a part of the bill or arrange for a gazetted government servant to do so, before he
signs it.
*NOTE. 1— In the case of non-gazetted officers, the drawing officers who are
authorised to draw pay and allowances of the establishment in
accordance with sub rule (a) of rule 169 are empowered to draw the
pay and allowances of their establishment provisionally upto a
period of 3 months, after the expiry of sanction to the posts at the
same rate as they were drawing in these posts pending sanction
for the continuance of the posts on the basis of a certificate in
Form T.R. 113 being attached to the pay bill. In such cases where
provisional payment is authorised, the fact should be noted both
in the office copy and fair copy of the pay bill. When the sanction
for the continuance of temporary posts is received, the number
and date of Government Orders should be noted in red ink in the
office copy of the pay bill and attested by the Drawing Officer. It
* Inserted vide G.O.(P) 180/77/Fin., dated 8th June, 1977,
Note renumbered vide G.O.(P) 1065/92/Fin. dated 14th December, 1992.
135
shall be the responsibility of the drawing officer concerned to

intimate the fact of provisional payment immediately to the higher
authorities for obtaining sanction for the continuance of
temporary posts in such cases.
Exception—The pay and allowances (including leave salary and travelling
allowances) of the following classes of officers shall be drawn
separately in the form provided for gazetted officers instead
of being included in the pay bill of the establishment. But they
should be treated for purposes of audit, etc., as other non-
gazetted officers:-
(1) Supervisors, Junior Engineers, Head Draftsman and Overseers
of the Public Works Department.
(2) Rangers and Deputy Rangers of the Forest Department.
(3) Inspectors of Co-operative Societies.
(4) [Deleted]
[G.O.(P) 130/82/Fin., dated 22nd March, 1982]
(5) Superintendents of Rescue Homes and the Assistant
Superintendent, Rescue Home, Ernakulam.
(6) Sub Inspector of Police.
(7) Inspectors of Plantations.
(8) Sub Officers of Fire Force Department.
(9) Overseers of Rural Housing Cells of the Village Housing Project
Scheme one for each district.
(10) Industrial Extension Officers.
(11) Claim Inspectors working in the accident Insurance Branch of
the State Insurance Department.
(12) Junior Electrical Inspectors of the Electrical Inspectorate.
However, the bills for pay and fixed allowances of each of the
above officers should be countersigned before payment by a
gazetted officer in control over him; or by the head of the
department, at the discretion of the latter and the traveling
allowance bills should be countersigned by the controlling
offices referred to in Rule 113 of Part II of the Kerala Service Rules.
136
Copies of all orders of appointment, promotion, transfer or leave of

the above classes of officers should be sent to the Accountant
General.
*NOTE. 2—The stipend and kit allowance payable to Sub Inspector Cadets who
are undergoing training in Police Training College shall be drawn
consolidated in establishment pay bills on the basis of an
attendance statement prepared under due attestation of the
Principal, Police Training College and disbursed on proper
acquittance through the Inspector, Training Team.
† NOTE—3 The shift allowance payable to the staff of the Printing and
Stationery Department shall be drawn in Form T.R. 51A.
(c) The leave salary of a non-gazetted government servant on leave
cannot be drawn in India, except over the signature of the head of his office; and
the latter is responsible for any overcharge.
The leave salary of a non-gazetted government servant holding a
permanent post in one office and officiating in a post in another office may be
drawn at the office from which he proceeded on leave, if he would have continued
in that office but for his leave and is expected to return to it on its expiry. No last
pay certificate should be issued in such cases but the fact of the government
servant having gone on leave should, however, be intimated to the head of the
first office so that he can show the necessary arrangements in the absentee
statements of his office. The bills in which leave salary is drawn should also
indicate the permanent post on which the absentee holds a lien to facilitate correct
classification of leave salary.
In the case of a non-gazetted officer whose substantive appointment is
not a local appointment, but simply that of a member of a State staff, leave
allowances should be drawn either at the place where the office of the head of his
department is located, by the head of his department or at the place where his
salary was last disbursed and in the latter case, if he was not himself the head of
an office, he should be regarded as attached to the office in which he was last
employed, and the head of that office should draw the leave allowances and he
regarded as responsible for over charges.
*Added vide G.O.(P) No. 389/75/Fin., dated 27th August, 1975,

Note renumbered vide G.O.(P) 1065/92/Fin. dated 14th December, 1992.
†Insertion [G.O.(P) 1065/92/Fin. dated 14th December, 1992]
137
170. If for any reason the rate of leave salary to be drawn on behalf on
a non-gazetted government servant on leave is not known (e.g., when the
kind of leave to be granted has not been settled by the sanctioning authority),
the pay to which he would have been entitled if he had remained on duty shall
be entered in red ink in the money column of the bill intended for entering
leave salary and the amount shall be left undisbursed and treated as held over
till the rate of leave salary becomes known. When a drawing officer claims
leave salary based on average pay on behalf of any government servant he
shall sign and attach to the first bill in which the claim is made a statement of
the calculations determining the amount of leave salary claimed. If any pay
drawn outside the government servant’s substantive office or section enters
into the calculations, the statement shall include references to the vouchers
on which, or the office in which, such pay was drawn. When a drawing officer
claims leave salary based on actual pay on behalf of any government servant,
he shall sign and attach to the bill a certificate that the leave salary is claimed
at the same rate as the substantive pay of the government servant on the day
immediately preceding that on which the leave commenced within the meaning
of the note under Rule 93, Part I of the Kerala Service Rules. This certificate is
however not necessary in the case of maternity leave even though leave
salary is claimed at the same rate as full pay.
NOTE.—No statement of the calculations determining the amount of leave
salary claimed need be attached to pay bills in respect of those
Government servants whose names are omitted from the bill (See
Rule 171 below:)
171. The names of government servants of the following classes may
be omitted from pay bills:—
(i) Government servants for whom service books are not required
to be maintained (Vide Rule 172 of Part III of the Kerala Service
Rules.)
(ii) All government servants in last grade service.
Each bill from which names have been omitted in accordance with the
rule shall contain sufficient information to enable the treasury and the
Accountant General to apply the necessary arithmetical checks and the drawing
officer shall certify on it as follows:—
138
“Certified that every government servant on whose behalf pay or leave

salary is claimed in this bill has actually been on duty or on authorised leave,
as the case may be, during the month for the period on account of which his
pay or leave salary is claimed and that full details of the names of the
government servants concerned and the emoluments drawn for them working
upto the total included in this bill have been duly shown in the office copy”.
The government may in consultation with the Accountant General extend
the provisions of this rule to other specified classes of establishments, when
the entry of names in the bills is not essential for audit purposes.
Claims on behalf of government servants whose names are omitted from
a bill under this rule shall not be included in a single item except so far as they
are identical in all respects. For example, a claim for the whole month for five
Head Constables each of whom draws a pay of ` 57 a month may be entered
as a single item. Claims on behalf of government servants with different
designations or government servants who have the same designation but
draw pay at different rates or for different periods shall always be shown
separately.
172. The drawing officer shall have the office copy of every pay bill
relating to government servants of the two classes mentioned at the beginning
of Rule 171 prepared separately so as to show full details of names, leave,
etc. Total of this pay bill shall then be entered in the pay bill for government
servants of other classes and the drawing officer shall see that the grand
total of the latter agrees with the total amount shown in the fair copy.
The “pay of menials” charged to “contingencies” shall not be included
in establishment pay bills—See Appendix II.
173. Absentee statement.—The drawing officer shall ordinarily attach
an absentee statement in Form T.R. 52 to the monthly establishment pay bill if
any person other than a last grade servant has been absent during the month
on leave (other than casual leave), or deputation, or suspension, or without
leave or if a post has been left vacant substantively, whether or not any
government servant officiated in it (c.f. Note 5 on the form itself). When
signing the absentee statement the drawing officer shall see that a diagonal
line is drawn across the blank space, if any, below the last entry. If no such
government servant has been absent otherwise than on casual leave during
the month the drawing officer shall sign second certificate printed on the
establishment pay bill. Form T.R. 52 also makes provisions for separate
139
statements of substantive changes in regard to members of the establishment and

must, therefore, be filled up and attached to the monthly establishment pay bill,
whenever there has been any change that has to be included in these statements
of substantive changes, even if there is no entry to be made in the absentee
statement proper.
When the scale of an establishment is fixed for the State or a District, the
controlling authority shall submit to the Accountant General, not later than the
date fixed by the latter, a consolidated absentee statement for each month showing
the complete chain of arrangements. The head of an office need not attach an
absentee statement in Form T.R. 52 to his monthly establishment pay bill so far as
it relates to any establishment the scale of which is fixed for the State or a district.
174. First drawal of pay.—When the name of a government servant
appointed to a post other than in the last grade service appears for the first time in
the pay bill of an establishment, the previous post in government service, if any
held by him shall be stated and a last pay certificate attached showing the date of
handing over charge advance, outstanding, etc. If he was not holding any such
appointment previously or is re-employed after resignation or forfeiture of past
service the drawing officer shall furnish a certificate in the bill to the effect that the
health certificate required by Rule 13 of Part I, Kerala Service Rules has been
obtained from the competent authority and filed in the office. In the case of non-
gazetted government servant mentioned in Exception to Rule 169 (b) above instead
of the drawing officer the Gazetted Officer countersigning the bill shall record the
necessary certificate in the bill.
NOTE.—Rules 163 (d) to 163 (g) above will apply to non-gazetted establishment
also.
175. *Increment.—(a) “A register of increment” will be maintained by the
Drawing Officer, in Form 9A prescribed in Volume II of Kerala Financial Code.
When an increment is claimed the drawing officer will make a note in red ink
against the relevant claim in the pay bill. Increment raising pay to `…………………
with effect from ………………….. authorised and noted in the Service book.
NOTE.—Also see Articles 89, 90 and 91 of the Kerala Financial Code, Volume I.
(b) When an increment claimed, has been specifically withheld/operates
to carry the government servant over an efficiency bar/is conditional on the
acquisition of departmental tests or completion of the period of probation, a
copy of the order issued by the competent authority, sanctioning the increment
*Substitution [G.O.(P) 5/75/Fin., dated 3rd January, 1975]
140
and specifying that the order is fit to cross the efficiency bar/has passed the
departmental examination(s) or completed the period of probation satisfactorily,
as the case may be, should be attached to the pay bill in each case in addition
to the notings required under (a) above. In case the increment claimed involves
reckoning of broken periods of service an explanatory memorandum showing
briefly how the date of increment has been arrived at, shall also be attached to
the bill.
176. Arrear bills.—Arrear pay shall be drawn on a separate bill and
not in the ordinary monthly pay bill. The amount of arrears claimed for each
month shall be entered separately in the bill with a reference to the bill
from which the amount was omitted, or withheld or in which it was recovered
by deduction. If the claim relates to an allowance or special pay newly
sanctioned, the name of the authority which sanctioned it and the number
and date of the sanction order shall be entered in the bill. Arrear bills may be
presented at any time subject to the conditions prescribed by the Government
in that regard (See Articles *52 to 58 of the Kerala Financial Code) and may
include as many items as are necessary. The drawing officer shall certify in
every arrear bill that no part of the amount claimed has been drawn
previously. A note of the arrear bill shall invariably be made in the office
copy of the bills for the period to which the claim pertains, over the dated
initials of the drawer of the arrear bill, in order to avoid the risk of the
arrears being claimed over again.
*This amendment shall be deemed to have come into force on 17th day
of April, 1986.
NOTE—1 A travelling allowance bill presented after the end of the month
succeeding that in which the journeys covered by the claims are
performed shall be treated as arrear bill for the purpose of this rule.
NOTE—2 The pay of a person, transferred from one Local Fund or
Municipality to another or from government service to service
under a Municipality or Local Fund or Vice versa, upto the date of
his transfer, should be drawn on a separate bill of the office from
which he is transferred and disbursed to him. His pay for the period
of joining time and for the rest of the month should be drawn in the
pay bill of the establishment to which he is transferred.
*Substitution [G.O.(P) 304/89/Fin. dated 21st June, 1989]
141
** NOTE —3 Arrears of pay and allowances, if any, due to a gazetted

government servant in respect of a non-gazetted post held by
him prior to his promotion to the gazetted post, should be drawn
and paid to him by the drawing officer of his last non-gazetted
post and a revised Last Pay Certificate issued to the Gazetted
Officer concerned with copy to the Treasury Officer.
**This amendment shall be deemed to have come into force on 17th day of
April, 1986.
NOTE —*4 Where arrears of pay and allowances of government servant who
is transferred from one Division/Office/Department to another and
in respect of whom last pay certificate has been issued has to be
drawn and disbursed by the drawing and disbursing officer of the
Division/Office/Department to which the government servant is
transferred he shall prepared “Due and Drawn Statement” in respect
of arrears of pay and allowances of such government servant and
send it to the office from which the government servant has been
transferred for verification of the claim. The latter office shall check
these statements, make entries in their records (i.e., in the office
copy of the bills) and return to the concerned drawing and
disbursing officer with a certificate to the effect that the arrears
relating to the government servant have been noted in the relevant
office copies of bills. On receipt of the “Due and Drawn Statement”
with the certificates, the drawing and disbursing officer shall prepare
the arrear bills of the government servant in the proper form, record
the necessary certificate and draw the bill from the Treasury and
disburse the arrears to such government servant on proper
acquittance. The expenditure on this behalf shall be debited to the
budget provisions of the office in which the government servant is
serving at the time of drawing the arrears.
177. Private police guards and additional police.—The cost of police
guards, whose services are placed at the disposal of private parties is
recoverable monthly in advance. The drawing officer who draws bills on the
treasury for the charges on account of such guards shall certify on each bill
that the full amount due has been recovered from the parties concerned and
credited into the treasury and shall attach to the bill a memorandum in Form
*Addition [G.O.(P) 363/76/Fin., dated 26th November, 1976]
142
T.R. 54 in duplicate giving particular of the total amount recovered towards

the charges included in the bill and the numbers and dates of the chalans
under which the amounts were credited into the treasury. The Treasury Officer
shall record on both copies of the memorandum certificates of verification of
credits in the treasury accounts for the amount stated to have been recovered
retain one copy with the bill and return the other to the drawing officer for
making the necessary entries in the departmental accounts.
The Inspector General of Police, the District Magistrate or any other
officer authorised by the Government in this behalf recovers the cost of
additional police employed under section 14 of the Madras District Police Act,
1859 section 15 of the Indian Police Act, 1861 and the Travancore-Cochin
Police Act not in advance but subsequently. The drawing officer shall attach
to the monthly pay bill for any such additional police a memorandum in Form
T.R. 55 in duplicate showing the total charges incurred on the additional
police and the demand, collection and balance in respect of the recoveries. He
shall obtain from the District Magistrate concerned particulars of the recoveries
made and credited into the treasury every month, and shall be responsible for
seeing, that the necessary demands are issued and the recoveries are made
without undue delay. The Treasury Officer shall record on both copies of the
memorandum certificates of verification of credit in the treasury accounts for
the amount stated to have been recovered, return one copy of the drawing
officer and retain the other with the bill.
178. Travelling allowances.—The claims of travelling allowance of
clerks and other subordinates who have accompanied an officer on tour or
have performed other authorised journeys shall be prepared in Form T.R. 56
[See also article 97(c), Kerala Financial Code]. The treasury shall pay such
bills on the receipt of the head of the office, after countersignature by the
controlling authority when the head of the office is not the controlling officer,
[See also Rules 113 to 116 of Part II of the Kerala Service Rules].
Drawing Officers shall pay special attention to the detailed Instructions
and the certificates printed on the travelling allowance bill forms.
179. Special to the Police Department.—The procedure to be followed
for payment of the cost of tickets issued on motor bus warrants to Sergeants,
Sub Inspectors, Head Constables and Constables in the Police Department
who have to travel on duty by motor bus has been laid down in Article 98(c)
of the Kerala Financial Code. The bill for the amounts should be prepared in
Form T.R. 59.
143
180. [Omitted]
[G.O.(P) 386/80/Fin., dated 18th June, 1980]
181. Other miscellaneous payments to government servants.—
Overtime fees.—Every bill on which overtime fees are claimed under the
rules in force or with the sanction of a competent authority shall contain a
certificate as follows:
“Certified—
(1) that the government servants for whom overtime fees are claimed
in this bill have actually earned them by working overtime;
(2) that the periods for which overtime fees are claimed in this bill have
been checked with the initial records and found to be correct;
(3) that the overtime fees are claimed at rates sanctioned by a competent
authority; and
(4) that the overtime fees have been taken into account in calculating
the income tax to be recovered from the government servants noted
in this bill”.
When the overtime fees are to be paid out of fees collected from private
parties, the drawing officer shall certify on the bill that the prescribed fees payable
by private parties on account of the overtime have been realised and credited into
the treasury.
C. Last Pay Certificate
182. The form prescribed for last pay certificates and the rules according
to which they should be prepared, are contained in Appendix 12. A Treasury
Officer (or the head of the office in the case of non-gazetted government servant)
should on no account disburse any pay or allowances to a government servant to
whom he has granted a last pay certificate, unless the certificate is first surrendered.
#Exceptions—*(1)In respect of a Gazetted Government Servant deputed to
foreign service and in respect of whom Last Pay Certificate
has already been issued, arrears of salary, if any, due for
the period of his service under the Government shall be
paid by the Treasury Officer of the Treasury from where
*Addition [G.O.(P) 616/82/Fin., dated 22nd October, 1982]
# Substitution [GO(P) 65/83/Fin. dated 4th February, 1983]
144
the pay of the employee was drawn prior to his

deputation to foreign service, on the basis of specific
authorisation issued by the Accountant General. The
surrender of Last Pay Certificate already issued shall
not be insisted in such cases. The Treasury Officer
shall also issued revised Last Pay Certificate to the
Foreigner Employer after the disbursement of the
arrears through the Accountant General for refixing the
officer ’s emoluments in Foreign Service. The
outstanding T.A. claims of such an employee shall be
paid by the Treasury Officer only after such claims are
subjected to †pre-check by the Accountant General.
†This amendment shall be deemed to have come into force on 17th
day of April, 1986.
(2) In respect of a Government Servant other than a Gazetted Officer
deputed to Foreign Service, and in respect of whom Last Pay certificate has
already been issued, the Head of the Office from where the employee was
deputed to Foreign Service shall, draw and disburse the arrears of salary, if
any, due to such employee for his period of service under Government, without
insisting on the surrender of the Last Pay Certificate already issued. The Head
of the Office shall also issue a revised Last Pay Certificate to the Foreign
employer after the drawal and disbursement of the arrear salary for refixing the
emoluments of the officer, in the Foreign employment. The outstanding
travelling allowance claims of such an employee shall be drawn and disbursed
in the usual manner by the Head of the Office from where the Government
Servant was deputed to Foreign Service.
(3) All claims of a retired Gazetted Government Servant whether it
relates to salary or travelling allowance ‡for the journeys performed whether
before or after retirement shall, be paid by the Treasury Officer only after †pre-
check by the Accountant General, provided that such †pre-check shall not be
required for payment of last salary in respect of those governed by the Kerala
Service Rules in which case the procedure outline in sub rule (a) of rule 212 of
these rules shall be followed. The surrender of any Last Pay Certificate
previously issued, shall not be insisted on in such cases and a revised Last
Pay Certificate shall be issued after the disbursement of the arrear claims.
†Substitution [G.O.(P) 304/89/Fin. dated 21st June, 1989]

‡Insertion [G.O.(P) 208/89/Fin. dated 12th April, 1989]
145
† This amendment shall be deemed to have come into force on 17th day
of April, 1986.
(4) The arrears of salary, if any, due to a retired Government Servant
other than a retired Gazetted Government Servant, in respect of whom as Last Pay
Certificate has already been issued shall be drawn and disbursed in the same
manner as regular monthly pay, allowances etc. by the Head of the office from
which the Government Servant retired, on the responsibility of such Head Office
without reference to the departmental authorities and the Accountant General.
The surrender of Last Pay Certificate already issued shall not be insisted in such
cases. A revised Last Pay Certificate shall also be issued after the drawal and
disbursement of the arrear salary, where necessary. Outstanding T.A. claims of
such officers, may also be drawn and disbursed in the usual manner by the head
of the office from which the Government Servant retired.
NOTE— The term Government Servant used in exceptions (2) and (4) above
includes a non-gazetted officer who was drawing the pay and
allowances on salary bills countersigned by a gazetted officer having
control over him as mentioned in the exception to rule 169 (b).
183. If the emoluments of a government servant upto the date of his transfer
to a new post are not drawn before he proceeds to the new post [See sub clause
(ii) of clause (d) of article 87 of the Kerala Financial Code] and his emoluments for
the whole month are therefore drawn together in the new post, the allocation of
the charge between the old post and the new post should be clearly indicated in
the bill. The last pay certificate of a non-gazetted government servant should give
the information necessary to enable the drawing officer to note the allocation
correctly in the bill of the new office. A gazetted or other government servant who
draws his own bills is himself responsible for showing the correct allocation of the
charge in any bill relating to service in more than one post.
184. [Deleted G.O.(P) 386/80/Fin., dated 18th June, 1980]
185. [Deleted G.O.(P) 386/80/Fin., dated 18th June, 1980]
186. Pensioners.—A government servant who retires on a pension is
required to produce a last pay certificate before he can draw his pension for the
first time. A last pay certificate should therefore be granted to every government
servant who retires on a pension by the Treasury Officer concerned in the
†Substitution [G.O.(P) 304/89/Fin. dated 21st June, 1989]
146
PART V KERALA TREASURY CODE RULES 186-186A
case of gazetted officers and the drawing officer in the case of non-gazetted
officers. If a non-gazetted officer is himself the drawing officer his last pay
certificate should be countersigned by his immediate superior gazetted officer.
The Accountant General will direct, when he issues the order for the payment
of the pension, that no payment be made until a last pay certificate has been
produced at the treasury where the first payment of pension is made. In cases
where the application for pension to the Accountant General is made after
retirement, the last pay certificate should be submitted along with the
application for pension.
186 A.Notwithstanding anything contained in rule 164 (a), 165 (a) and
432 (a), the pay and allowances of a government servant gazetted or non-
gazetted, who is certified by a Magistrate to be lunatic should be paid in
accordance with the following procedure under the provisions of section
95 (1) of the Indian Lunacy Act, 1912.
(1) (a) On receipt of information that a government servant has
been certified to be a lunatic, the head of the office in which the government
servant, before his being certified to be a lunatic was last employed should
on the basis of the orders issued by the appointing authority indicating the
person(s) to whom and the proportion in which the pay and allowances
admissible to the government servant may be disbursed in accordance with
the provisions of section 95 (1) of the Indian Lunacy Act, 1912, draw the
pay and allowances of the government servant in the appropriate bill form,
gazetted or non-gazetted as the case may be, from the treasury or other office
of disbursement. The claim should be 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 and which cannot be furnished in such
cases, the head of the office should record, if he is satisfied about the
reasonableness of the claim a certificate to the effect that the claim is not
susceptible of verification but is considered reasonable. If the government
servant is invalided from service, the claim would be the last one in respect of
him and the requisite payment in case he was a gazetted government servant
shall be made only after the head of the office has satisfied himself by the
reference to the Accountant General, the department authorities, if any, and
his own records, that no government dues are outstanding against him. In
other cases payment may be made on the responsibility of the head of the
office concerned.
147
(b) The amount withdrawn in the manner stated above may be paid
to the person(s) referred to in sub paragraph (a) above, in the proportion
determined by the appointing authority and receipts obtained, stamped, where
necessary.
(2) Where a government servant has been invalided from service
and it is found that some Government dues are outstanding against him even
after the adjustment of his claims for pay and allowances, the same may be
adjusted against the amount of his death-cum-retirement gratuity, if any, and
if the same is also insufficient, the balance of the outstanding dues may be
written off under sanction of the competent authority.
CHAPTER III
CONTINGENCIES AND OTHER MISCELLANEOUS EXPENDITURE
187. (a) “Permanent advances” are granted to certain government

servants to enable them to meet contingent charges relating to their offices
before drawing bills for the amounts. When a permanent advance is
sanctioned it shall be drawn from the treasury on a bill in Form T.R. 42
supported by a copy of the order sanctioning the advance. The several items
of contingent expenditure which are met from the permanent advance shall
be recorded in one or more registers to be maintained on each office in the
form prescribed for the purpose.
(b) A gazetted government servant who is the head of an office may
draw his office contingent bills. He may also delegate this power to a gazetted
government servant serving under him—[See Rule 163 (g)].
A non gazetted government servant who is the Head of an office may
draw his office contingent bills subject to the condition that such bills should
be countersigned before payment by a gazetted officer in control over him or
by the head of the department at the discretion of the latter. *No such
countersignature shall be required for the drawal of wages of contingent
employees listed in Appendix II by those officers as listed in Appendix 10
Kerala Treasury Code, Volume II.
Exception.—(1) The Assistant Educational Officers shall draw rent bills
of Government Primary Schools in their jurisdiction;
such bills need not be countersigned.
*Addition [G.O.(P) 170/81/Fin., dated 13th March, 1981]
148
Exception. — *(2) The Assistant Educational Officers shall pass

contingent bills relating to petty construction and repair
works of primary schools for amounts upto `1,000
without the countersignature by the District
Educational Officers.
(c) Bills for contingent expenditure that require the countersignature
of the controlling authority before payment shall be drawn in Form T.R. 59.
The Treasury Officer shall not pay such bills unless they have been duly
countersigned.
(d) In regard to contingent expenditure that requires the
countersignature of the controlling authority after payment, the drawing officer
shall present abstract bills in Form T.R. 60 at the Treasury for payment, and
send monthly detailed bills in K.F.C. form No. 11 to the controlling authority
for countersignature and transmission to the Accountant General. The detailed
bills duly countersigned by the controlling officer shall be sent to the
Accountant General direct not later than the 20th of the month succeeding
that to which the bills relate. In the abstract bills the expenditure shall be
classified under the detailed account heads. The numbers assigned to the sub
vouchers pertaining to each entry in an abstract bill shall be shown against
the entry, and the amount of each sub voucher for more than $ ` 1000 shall be
stated. A certificate shall be attached to every abstract contingent bill to the
effect that the detailed contingent bills have been submitted to the controlling
officer in respect of abstract contingent bills drawn more than a month before
the date of that bill. On no account may an abstract contingent bill be cashed
without this certificate. **While forwarding the detailed contingent bill to the
Accountant General after counter signature by the controlling authority, the
Drawing and Disbursing Officers shall attach all sub-vouchers of rupees five
hundred and above, therewith. All sub-vouchers below rupees five hundred
shall be defaced, and a certificate of having defaced and retained all such sub-
vouchers shall be recorded in the detailed contingent bills by the controlling
authority.
**This amendment shall be deemed to have come into force on 25th
April, 2003.
(e) Bills for contingent expenditure that do not require
countersignature shall be drawn in Form T.R. 61. The drawing officer shall
*Addition [G.O.(P) 102/75/Fin., dated 21st March, 1975]
$ Substitution [G.O.(P) 5/84/Fin., dated 3rd January, 1984.]
**Substituted the notification issued vide G.O.(P) 80/88/Fin. dated 3rd February,
1988 with G.O.(P) 289/2008/Fin. dated 8th July, 2008.
149
show full particulars of the charge in the bill, attach to it all sub vouchers for
individual payments exceeding $ `1000 and sign the prescribed certificate in
regard to the other sub vouchers.
188. The following further directions shall be followed when preparing
contingent bills:—
(i) The heads of account relating to contingent expenditure, i.e., the sub
head of appropriation, the detailed account head, and the descriptive item
subordinate to the detailed account head are generally printed in the form prescribed
for the purpose, according to the needs of the department concerned. If any such
relevant entries have not been printed in a bill form, they shall be entered in
manuscript in the bill, and the totals from the contingent registers shall be posted
against them.
(ii) Full details regarding any expenditure which requires
explanation, e.g., miscellaneous charges, shall be entered in the bill, except when
they are available in sub vouchers that will be sent to the Accountant General.
(iii) As a rule, charges debitable to more than one major head of account
shall not be included in a single bill. Separate bills need not, however, be drawn for
such charges when they are shared in a fixed proportion by two branches of the
same office and are reviewed by the same authority, but the incidence of such
charges shall be carefully indicated on the bills, so that the charges may be
properly classified in the accounts.
(iv) Certain prescribed certificates regarding items of contingent and
miscellaneous expenditure of various classes are required on contingent bills and
bills for miscellaneous expenditure—[see Rules 181, 187 (d) above and 188 (x)
below and also Appendix 4 of the Kerala Financial Code, Vol. II]. Certain certificates
of the same kind are also prescribed in departmental manuals or codes or are
printed on the form of bills intended for particular departments.
(v) Contingent charges that require the special previous sanction of
superior authority and those (other than the payment from contingencies) that
arise periodically (e.g., rents, rates, taxes, etc.) including those for which a fixed
allowance has been sanctioned, shall be drawn on separate bills, which shall
show clearly that the charges are of a special or periodical nature. Particulars of
the sanction of the expenditure shall be furnished on each such bill. When more
than one bill is drawn in respect of expenditure for which a lump sum has been
$ Substitution [G.O.(P) 5/84/Fin., dated 3rd January, 1984.]
150
granted under a single special sanction, a note shall be made on the second
and each subsequent bill of the total amount spent up-to-date under the
sanction.
NOTE— In the case of contingent bills payable at treasuries on account of
rents, rates, taxes, etc., due to local bodies which have a banking
account at the treasury, the bill shall be endorsed in favour of the
local body concerned irrespective of the amount involved.
(vi) The pay and fixed allowances of a member of the staff borne
under contingencies who has been declared to be ineligible for pension and
actually discharge duties appertaining to one of the classes of staff described
in Appendix II whatever his designation may be, shall be drawn on contingent
bills. No other pay and allowances of any kind shall be drawn on a contingent
bill.
(vii) When a permanent advance is running short and payments
exceeding the balance have to be made at once, these items too may be
included in the bill, entering against them the numbers that the sub-vouchers
will bear when the payments have been made—[see also Article 122 (a) of
the Kerala Financial Code.]
†(viii) When a contingent charge exceeding ` 1,000 is payable to a
firm of suppliers, a single party etc., separate contingent bill shall ordinarily be
prepared for the amount and endorsed for payment by Reserve Bank
Remittances drafts in cases in which the drawing officer concerned is attached
to a banking treasury or a treasury having currency chest facility. Where the
drawing officer is attached to a non-banking treasury without currency chest,
the bill for the contingent charges above ` 1,000 shall be drawn in cash from
the non-banking treasury and disbursed to the payee in cash or by money
order or by Bank Draft at the expense of the payee. When payment is made by
draft, the draft as and when obtained shall be forwarded to the payee. ‡A
proper receipt for the amount should be obtained from the party/firm concerned
and retained by the drawing and disbursing officer.
‡This amendment shall be deemed to have come into force on 9th
October, 1985.
Note:—This amendment has been given effect to w.e.f. 9th October,
1985 as per the circular No. 87/85/Fin. dated 9-10-1985 in modification of the
contrary contained in G.O.(P)No. 548/87/Fin. dated 23-6-1987.
†Substitution [G.O.(P) 548/87/Fin. dated 23rd June, 1987]

‡Substitution [G.O.(P) 1065/92/Fin. dated 14th December, 1992]
151
*A proper receipt for the amount should be obtained from the party
concerned. If the amount involved is above `100 the receipt should be forwarded
to the Accountant General. After effecting payment a certificate to the effect that
the payment has been made to the proper person and that a proper acknowledgment
has been obtained and filed in his office may be sent to the Accountant General by
the drawing officer.
Whenever a contingent bill is endorsed to a private party, the drawing
officer shall, before signing the bill, obtain the specimen signature of the party on
the body of the bill which he shall attest before signing the bill. The drawing
officer shall simultaneously issue an advice (in Form T.R. 106) to the Treasury
Officer [* *] giving full particulars of the bill. The bill must at once be entered in the
Contingent Register and a note made to the effect under the initials of the drawing
officer that the amount has been drawn. The Treasury Officer should invariably
return the duplicate copy of the advice with the date of payment to the drawing
officer after payment is made.
Where the endorsee wishes to collect payment on the bill through a
messenger (other than a banker) the messenger must produce a letter of authority
in Form T.R. 103. †The letter of authority should be preserved in non-banking
treasuries for 10 years (See Appendix 25 of K.T.C., Vol. II).
In the case of grants-in-aid, scholarships, stipends, book allowances,
etc. of non-Government institutions including those referred to in Rule 197 (a) the
Officers authorised to countersign or pass the bills, shall simultaneously with
countersigning or passing of such bills, issue an advice to the Treasury Officer in
Form T.R. 105 giving full particulars of the bill. The Treasury Officer should order
payment on such bills only after referring to the advices received.
Exception.—Grants-in-aid bills pertaining to the pay and allowance of teachers
and non-teaching staff of the Aided Schools referred to in Rule
197 (a) do not require the advice referred to.
NOTE— [Omitted]
[G.O.(P) 669/79/Fin., dated 30th July, 1979]
(ix) The amount of the bills to be paid by book transfer shall not be
included in the body of the bill itself but only in the memorandum of appropriations,
expenditure and balance at the foot of the bill.
* Addition [G.O.(P) No. 12/75/Fin., dated 6th January, 1975]
** Omitted [G.O.(P) 20/81/Fin., dated 8th January, 1981]
†Addition [G.O.(P) No.147/74/Fin., dated 25th June, 1974]
152
(x) Supply of water.—Expenditure incurred on the supply of water to

offices should be restricted to what is really necessary. The drawing officer should
attach a certificate in the following form to every contingent bill which includes
such charges:—
“Certified that the expenditure on watermen for the supply of water has
been scrutinised and is necessary”.
189. [Deleted]
190. Works expenditure charged as contingent expenditure.—Bills for
charges on account of petty works and repairs allotted to departments other than
the Public Works Department shall be drawn in Form T.R. 62. The name of the
work, the serial number of the bill in the series of bills for that work, the number and
date of the last bill, the number and date of the order sanctioning the work and the
amount of the sanctioned estimate shall be entered on each such bill in the spaces
provided for the purpose. Each item of charge shall be fully described and details
furnished where necessary, as to the rates and quantities. All sub-vouchers for
individual payments exceeding $ ` 1000 shall be attached to the bill. If it is not
possible to furnish full details of the charges with the necessary sub-vouchers
when drawing the bill, they shall be furnished within one month in a bill headed
“Not payable at the treasury” with the necessary sub-vouchers attached.
When a bill contains a charge for labour engaged departmentally the drawing
officer shall certify that the amount charged was paid on muster rolls maintained
in accordance with the rules to labourers who actually worked on the work. These
muster rolls shall be submitted to the Accountant General, if he calls for them. In
the case of contingent employees for whom no muster rolls are maintained,
disbursing officer concerned shall furnish a certificate as follows:-
“Certified that all contingent employees whose pay has been charged in this
bill were actually entertained in Government service during the period concerned.”
191. Renting of private building for office and residential purposes.—

(a) When claiming the first charge for rent in every year, for a private
building to provide office or residential accommodation the drawing officer should
attach to the bill, a certificate from the Executive Engineer, Buildings and Roads
having territorial jurisdiction over the area, that a suitable Government building
was not available.
(b) When claiming the first charge for rent for the first year, the drawing
officer should attach to the bill, a certificate from a competent authority in the
P.W.D. (Buildings and Roads) under whose jurisdiction the building is situated
that the amount of rent fixed is reasonable, having regard to the local conditions
and the scale of accommodation provided.
$Substitution [G.O.(P) 5/84/Fin., dated 3rd January, 1984.]
153
(c) When the building rented is in a municipality the first bill on

which the rent is drawn should also be supported either by a letter from the
Executive Authority of the Municipality stating what amount he considers to
be a reasonable rent for the building, such amount being not less than the rent
charged in the bill or by an order of the Head of the Department sanctioning
the payment of the rent, if the rent is higher than that recommended by the
Executive Authority of the Municipality. The first bill on which the rent is
drawn in each subsequent year should also be supported by a certificate of
the Executive Authority of the Municipality, that the rent charged is reasonable,
or by an order of the Head of the Department sanctioning payment of the rent.
This requirement is in addition to the certificates by the other authorities
mentioned above.
NOTE 1—For the purpose of this rule, the following officers of the
P.W.Department (Roads and Buildings Branch) are competent
to issue rent certificates for the amounts noted against each in
places where there is no Rent Controller.
(i) Chief Engineer .. Any amount
(ii) Superintending
Engineer .. do.
(iii) Executive Engineer .. Rent not exceeding ` 200
per mensem
(iv) Assistant Engineer .. Rent not exceeding ` 50
per mensem
NOTE 2—In the case of departments, in which a Civil Engineering Unit is
functioning, the certificate of reasonableness of rent, issued by
officers, exercising the powers of their counterparts in the P.W.D.
may be accepted. The non availability of Government Buildings
even in these cases should be certified by the Executive Engineer
of the Division concerned.
NOTE 3—In cases where the rent of building occupied is ` 10 or below, the
Head of the Department may certify that no Government building
is available and that the rent charged is reasonable. In such cases
no certificate need be insisted from the officer of the P.W.
Department.
NOTE 4—No annual renewal of certificate of reasonableness of rent need be
insisted, if the same department occupies the same building
154
continuously at the same or lower rate of rent. If however the

occupation of the building prolongs over 3 years, the Head of
Department should furnish a certificate that there has been no
reduction in rental value of buildings in the locality. This certificate
should be attached to the first bill for rent after the expiry of the
period of 3 years. Unless the periods of lease have been specified
in the original sanction it is not, however, necessary to revise
sanction for the continued occupation of the same buildings in
subsequent years.
192. *Service postage stamps.—The Service Postage Stamps required
for an office shall be purchased from the respective Head Post Offices on payment.
The amount required for this purpose shall be drawn from the Treasury/Bank by
means of contingent bills, by bill drawing officers and cheques, by cheque drawing
officers.
*This amendment shall be deemed to have come into force on the 1st day of
October, 1985.
193. Discount on stamps.—The discount on stamps allowed to certain
class of vendors under the rules framed under the Kerala Stamp Act, 1959 is
credited to them by deduction from the purchase money to be paid by them for
stamps. Receipts in Form T.R. 64 should be taken for the payment of the discount,
besides the indent on the treasury for stamps. It is the duty of the Treasury
Officers to see that the discount has been correctly calculated. They should
certify to this effect in the subsidiary schedule of receipts on account of stamps
sent to the Accountant General with the monthly accounts. The full face value of
the stamps should be shown as a credit in the stamp accounts and the discount
shown separately as a payment.
194. [Omitted]
[ G.O.(P) 386/80/Fin., dated 18th June, 1980]
195. Recovery of amounts attached by courts.—When any moneys due
by the Government to any person, otherwise than as pay and allowances of a
government servant, are attached by a prohibitory order of a court of law, the
government servant responsible for making the payment shall give effect to the
court’s order, unless he has reason to think that the amount payable is exempt
from attachment, in which case he shall report the matter to the Government for
orders before making the payment.
*Substitution [G.O.(P) 82/88/Fin. dated 3rd February, 1988]
155
When the attachment relates to an amount for which a bill has to be drawn
on the treasury, the treasury and the department concerned shall, in giving effect
to the court’s order follow the same procedure as that prescribed in Rule 211 for
deducting from the bill and remitting into court an amount attached from a
government servant’s pay and allowances.
When the attachment relates to an amount which has to be disbursed by
means of a departmental cheque, the procedure laid down in Rule 442 shall be
followed. (Please See note after the first paragraph of Rule 208 in the case of
attachment on Personal Deposit Accounts).
196. Grants in lieu of magisterial fines.—
(a) The Government make grants to the local funds and private bodies
concerned on account of the fines that magisterial courts levy under certain
enactments and credit to the Government (See Article 327 of the Kerala Financial
Code). The grants payable to the Trivandrum and Calicut Corporations and other
local funds and to private bodies shall be paid annually on the basis of the amount
realised in the previous year. Departmental registers showing fines collected shall
be maintained by the District Magistrates. The amount due on account of the files
collected in each financial year shall be paid early in July, in the following year.
(b) *The District Magistrate shall draw bills in form T.R. 61 annually for
grants payable on account of magisterial fines to local funds and private bodies.
A consolidated bill of all panchayats coming under the jurisdiction of the District
Treasury shall be prepared for the payment to be made at the District Treasury
concerned and presented at the District Treasury along with a copy of the order
sanctioning the payment, and a detailed statement showing the particulars of
annual credits, the refunds made during the year, the amount deducted as
expenditure on account of the services of processes and batta to witness and the
net amount due to each local fund or private body concerned. He shall state
against Municipalities, Port Funds, Port Trust Funds that the amount are to be
credited by book transfer in the banking accounts of the respective local fund at
the treasury. The District Treasury Officer, on receipt of the bill, shall transfer-
credit the amount to the Personal Deposit Accounts of the panchayats concerned
and send intimation to the respective sub treasuries for raising the balance in the
banking Personal Deposit Accounts maintained at the sub treasuries. The Treasury
Officer shall then send advice to the District Magistrates for the purpose of
intimation to the local fund authorities. Separate bills shall be prepared by the
District Magistrate in respect of the private bodies falling under the jurisdiction of
*Substitution [G.O.(P) 221/77/Fin., dated 13th July, 1977]
156
different District Treasuries. In such cases the District Magistrate shall furnish
his specimen signatures and observe other formalities as required under the
rules. For every payment of this kind to a local fund, exceeding $ ` 1000 made
in the banking account of the local fund at the treasury or sub treasury, the
Treasury Officer/Sub Treasury Officer shall obtain receipt to be sent to the
Accountant General.
NOTE— In the case of institutions which are not having accounts with the
treasuries, the District Magistrate shall prepare a bill separately for
such institution and present them at the treasury, in which the District
Magistrate is a drawing officer, along with money order form duly
filled up or application for R. B. R. as the case may be.
(c) The District Magistrate shall draw in cash the amounts payable
to panchayats and the branches of the society for the Prevention of Cruelty to
Animals and send them to the authorities concerned by money order at their
expense. If, however, there is a treasury or sub treasury at the headquarters of
the authority concerned, or if it has servants of its own, the Treasury or Sub
Treasury Officer shall intimate to it the amount due and state that, unless the
amount due is collected within a month, it will be sent to it by money order at
its expense. When such amounts are sent to the authorities concerned by
money order, the money order receipts shall be treated as vouchers.
Exception—Payments due to branches of the society for the Prevention
of Cruelty to Animals, which are at the headquarters of
districts, may be made by endorsement of contingent bills
in accordance with the procedure laid down in Article 128
of the Kerala Financial Code [See also Rule 188 (vii) above].
197. (a) Educational grants-in-aid, scholarships, stipends and
book allowances.—When claiming payments due by the Government to a
non Government institution under these heads, the Correspondent, Manager
or Headmaster of the institution shall prepare bills in form T.R. 114, and furnish
particulars of the orders sanctioning each payment. The bill for a grant-in-aid
requires the countersignature of the government servant specified in the
sanction, and shall be accompanied by a duplicate in coloured form headed
“Not payable at the Treasury”.
The head of a Government institution shall prepare bills in Form T.R. 114,
for the scholarships, stipends and book allowances sanctioned for his
institution and furnish particulars of the order sanctioning each payment.
$Substitution [G.O.(P) 5/84/Fin., dated 3rd January, 1984.]
157
The following procedure shall be adopted for the drawal and disbursement
of salary of teachers and non-teaching staff of aided schools:—
*(i) On the 20th day of every month the Headmaster shall prepare in
triplicate an establishment bill for the salaries of teachers for that month in
accordance with the sanctioned strength and the rates of pay allowed and forward
the same to the Assistant Educational Officer/District Educational Officer
concerned, as the case may be, attaching the undermentioned enclosures to the
duplicate bill only. Other enclosures, if any, to be attached to the bill such as
Provident Fund Schedules, Family Benefit Scheme Schedule shall be enclosed
with the original and duplicate bills:
(a) Absentee statement .. In duplicate
(b) **[Omitted]
(c) Last Pay Certificate,
wherever necessary .. do.
(d) Combined statement of demand,
collection and balance of fee
income for the period from the
21st of previous month to the
20th of the current month in the
prescribed form. .. In duplicate
(e) Triplicate copies of the chalan
for the remittance of the fee
collection into the Treasury
from the 21st of the previous
month to the 20th of the current
month. .. do.
(f) A manuscript certificate in the
bill itself signed by the
Headmaster as follows:
“Certified that the tuition fees collected from the 21st day of the previous
month to the 20th day of the current month have been remitted into the Treasury.”
*This amendment shall be deemed to have come into force on the 4th
day of February, 1975.
*Substitution [G. O. (P) 209/88/Fin. dated 9th March, 1998]
**Omission [G.O.(P) 1065/92/Fin. Dated 14th December, 1992]
158
**(ii) The Controlling Officer, i.e., the Assistant Educational Officer

or the District Educational Officer, as the case may be, shall carefully check
and pass the bill after satisfying himself that the fee income due to Government
has been remitted into the Treasury and return two copies of the bill (the
original and the duplicate with enclosures) duly signed (countersigned in the
case of Secondary and Training Schools) to the Headmaster within three days
of their receipt in his office with the following manuscript certificate in the
original bill for encashment.
“Certified that all the documents required for audit have been enclosed
with the duplicate bill”.
The triplicate copy of the bill shall be retained in the office of the
Controlling Officer (with other enclosures) with information that “all the
documents required for audit have been enclosed with the duplicate bill”.
**This amendment shall be deemed to have come into force on the
4th day of February, 1975.
†(ii A) NOTE—If the Headmaster in whose favour the bill is endorsed for
payment by the Assistant Educational Officer or the District
Educational Officer, as the case may be, desires that the amount
of the bill should be paid to some other persons employed in
his school, he shall append a letter of authority authorizing
such person to receive the proceeds of the bill duly attesting
the signature of such other person. The bill shall be paid by the
Treasury/the Bank to the person so mentioned in the letter of
authority at the risk of the Headmaster of the Institution
concerned.
†This amendment shall be deemed to have come into force with effect
from 6th day of April, 1985.
†NOTE:—This amendment has been given effect to w.e.f. 6th April,
1985 so as to make it inclusive of the provisions in G. O. (P) 205/85/Fin. dated
6-4-1985.
(iii) The Headmaster will disburse the salaries to the teachers
immediately on encashment and get their acquittance in the acquittance roll
register and also in two more copies (loose sheets) in the same form. The two
copies signed also by the Headmaster should be sent to the controlling officer
**Substitution [G. O. (P) 209/88/Fin. dated 9th March, 1988]
†Addition [G. O. (P) 1065/92/Fin. dated 14th December, 1992]
159
with an encashment statement as in the form given below within three days
from the last date of disbursement of the money. Any failure to disburse the
amount as above if the failure is due to the fault of the Headmaster, or to remit
into the treasury the fee collection within two days of collections will be dealt
with as defalcation of Government money.
ENCASHMENT STATEMENT
Name of School etc.
1. Bill No.
2. Period of claim
3. Amount
4. Date of passing
5. Date of encashment
6. Name of Treasury
7. Date of disbursement and amount
8. Balance of undisbursed amount
(Signature of the Headmaster)
(iv) The procedure outlined above will be adopted mutatis mutandis
in the case of the pay of the non-teaching staff also.
(b) When the head of an institution prefers a claim on account of
Government scholarships granted through the Harijan Welfare Department,
he should prepare a bill *in the Form T.R. 114 or in the Form prescribed by the
concerned department, with the approval of the Government and send it to
the District Welfare Officer for the district concerned. The District Welfare
Officer should check the bill and countersign it if he is satisfied that it is in
order. If the institution is situated at a place where there is a treasury, he
should then return the bill duly countersigned to the head of the institution
for encashment at the treasury and disbursement of the amount to the scholars.
If the institution is situated at a place where there is no treasury, the District
Welfare Officer should cash the bill and remit the amount to the head of the
institution at the Government’s expense for disbursement to the scholars.
*Substitution [G.O.(P) 553/79/Fin., dated 19th June, 1979]
160
198. Statement of amounts due to the Government by a local body.—

Any amount due to the Government by a local body, including an amount due
on account of a loan which it has taken from the Government shall, if it remains
unpaid be subject to recovery by adjustment from grants payable to it by the
Government other than those payable under the provisions of a statute.
A statement showing all the amounts due to the Government by the local
body and remaining unpaid shall be presented at the treasury along with
every bill on which a local body claims payment of a non statutory grant-in-
aid. Out of the grant payable to the local body, the Treasury Officer shall
credit to Government the amount shown in the statement of amounts due by
it or the whole of the grant, whichever is less, and he shall credit the local
body’s account only with the balance of the grant, if any. The treasury shall
send the statements of amounts due by local bodies prescribed above to the
Accountant General along with the bills.
199. Compensation awarded by courts out of fines to injured parties.—
When a court orders the payment to an injured party of an amount kept in
deposit in the treasury which was awarded to him as compensation out of a
fine imposed in criminal case, it shall certify on the order either—
(1) that the sentence and award have been confirmed by the appellate
court and no order has been received from the court of revision reversing or
modifying the order of compensation, or
(2) when the order as to compensation has been modified in appeal
or revision, that the payment ordered is in conformity with such modification,
or
(3) that the appeal time has expired and no appeal has been preferred,
and that no order has been received from the court of revision reversing or
modifying the order of compensation.
200. Refunds of revenue.—Bills for drawing moneys from the treasury
on account of refunds of revenue shall be prepared in Form T.R. 65 unless
some other form has been prescribed in regard to any particular class of such
refunds. Every refund shall be noted against the original receipt entry in the
departmental accounts. The government servant who is responsible for the
maintenance of the departmental accounts containing the original receipt entry
shall certify on the bill that the refund has been so noted and shall fill in
columns (1) to (5) of the Form. The Treasury or Sub Treasury Officer shall not
161
pay any such bill unless particulars of the order of sanction of a competent
authority are furnished on the voucher and a certified copy of the order is
attached to it if no copy is separately communicated to the Accountant General.
A government servant who draws a bill for a refund of revenue shall
certify on the bill that the restrictions prescribed by the Government in regard
to time limits for claims for refunds (See Article 44 of the Kerala Financial
Code) have not been contravened. The certificate shall be in that one of the
alternative forms provided for the purpose in the form of refund bill (Form
T.R. 65) that is appropriate in each case. When he is himself the sanctioning
authority, he shall also certify on the bill that the refund claimed satisfies
the conditions, if any, prescribed in the departmental rules and administrative
orders; in other cases, this certificate shall be furnished by the competent
authority in the order of sanction.
Unlike sub-vouchers for contingent charges, sub-vouchers relating
refunds of revenue shall not be cancelled. The Treasury or other Officer,
who disburses the amounts by money order or otherwise, shall forward to
the Accountant General for audit all sub-vouchers, however small the amount
involved. The Secretary, Kerala Public Service Commission, however, shall,
in respect of the amounts drawn by him from the District Treasury, Trivandrum
for remittance by money order to the parties, send only a certificate of
disbursement to the Accountant General retaining the money order receipts
with him.
NOTE 1—Refunds of land revenue.—Revenue Inspectors are required to
make refunds of land revenue, when necessary, during their
tours. Each Revenue Inspector should estimate the amount that
he is likely to require for the purpose each month and apply to
the Tahsildar for the necessary funds. The Tahsildar should
check the amount with the published list of excess collections
that the Divisional Officer has authorised him to refund, draw
the required amount on a bill containing details of the items
included and send it to the Revenue Inspector. The Revenue
Inspector should submit the receipts obtained from the payees
to the Tahsildar, who should attach them to the bill submitted to
the Treasury Officer in support of the charge in the sub treasury
account. The Revenue Inspector should refund to the sub
treasury by the date of closing its monthly account any part of
162
the amount drawn and sent to him that he has not disbursed
and any amount that he so refunds should be deducted at the
foot of the refund voucher on which the amount was originally
drawn.
Jamabandi Officers are also required to make such refunds, when
necessary, and should obtain the amount required from the
Tahsildar concerned. The Tahsildar should draw a sum equal to
the excess collections to be refunded in respect of the villages
to be dealt with at each Jamabandi camp and hand it over to the
Jamabandi Officer before he starts work at the camp. The
Jamabandi Officer should make the refunds to claimants who
are present at the camp and return any undisbursed balance to
the Tahsildar together with the payees’ receipts before leaving
the camp.
NOTE 2—Refunds on account of stamp.—When a refund has to be made
on account of spoilt or damaged stamps (other than stamps
received back from a vendor), the Tahsildar should draw a bill
in Form T.R. 66 and obtain the payee’s receipt on it.
If the order of sanction of the competent authority is not recorded
on the bill itself, a certified copy of the order should be attached
to the bill.
NOTE 3—Refunds of process and poundage fees by courts of law.—Refunds
of process and poundage fees should be treated as refunds, of
stamp revenue. The court should make such refunds, when
necessary, from its permanent advance and recoup its permanent
advance by drawing a contingent bill headed “Refund of
process and poundage fees” on the treasury at the end of each
month. It should attach to every such bill at the relevant refund
vouchers in the form prescribed by the High Court containing
the signatures of the payees in token of having received the
amounts refunded.
When a refund has to be made after a process has been
transmitted for service from one court to another, the refund
order should be forwarded for payment to the Judge of the
court in which the process fees have been deposited.
163
NOTE 4—Refunds of registration fees.—A registering officer should make

refunds of registration fees, when necessary, from his permanent
advance and recoup his permanent advance by drawing a
contingent bill headed “Refund of registration fees” on the treasury.
He should attach to every such bill all the relevant refund vouchers
in Form T.R. 65 containing the signatures of the payees in token of
having received the amounts refunded.
NOTE 5—Refunds of excess receipts on account of advertisements in the
Gazette and other official publication.—The Superintendent,
Government Press, should meet in the first instance from his
permanent advance refunds of excess receipts on account of
advertisements in the Kerala Gazette and other official
publications, and subsequently recoup the permanent advance
by presenting bills at the District Treasury, Trivandrum. These
bills should be supported by money order acknowledgments of
the parties concerned.
NOTE 6—Refunds of college and examination fees.—When any college
fees have to be refunded under the rules and orders in force,
the Principal of the College should draw a bill for the amount to
be refunded, attach to it the order of a competent authority
sanctioning the refund and present it at the treasury for payment.
If an examination fee or a part of such fee has to be refunded,
the government servant who received the fee (the Secretary,
Kerala Public Service Commission, or the Commissioner for
Government Examinations or the Text Book Officer) should
endorse a certificate on the original receipt for the fee, specifying
the amount to be refunded. The person who paid the fee should
present the receipt so endorsed for payment at the treasury
which issued the receipt.
When the fees payable by more than one candidate in a school
have been remitted into the treasury in a lumpsum and a single
collective receipt issued and a part of the amount has to be
refunded, the procedure laid down in Rule 200 above should be
followed.
NOTE 7—Refunds of fines.—When a appellate court or court of revision,
other than the High Court, reverses or reduces a sentence of
164
fine on appeal, it should issue a refund order in the form

prescribed by the High Court.
When the High Court reverses or reduces a sentence of fine the
court which passed the original sentence should issue a refund
order on receiving the High Court’s certificate under section
425 and 442 of the Code of criminal Procedure in regard to its
order on appeal or in revision.
NOTE 8—Refunds of salestax and agricultural income-tax.—Refund of sales
tax and agricultural income-tax shall be claimed in Form 49 of Kerala
General Salestax Rules and the form prescribed in rule 32 A of the
Agricultural Income Tax Rules, respectively. When a refund is
sanctioned, the assessing authority concerned, shall forward a
refund order in the relevant form mentioned above, to the party
concerned, simultaneously giving due intimation to the Treasury
Officer regarding the issue of refund order. The refund order shall
be made payable only at the treasury in which the original credits
have been made. The Treasury Officer shall verify the original
credits noted in the refund order and put his initials in the column
provided for the purpose in the refund order, as token of having
checked them. The refund order shall be passed for payment, only
after verification of the credits, as mentioned above.
201. Loans and advances.—Particulars of the order sanctioning the loan
or advance shall be furnished in every bill or other document on which a loan or
advance is drawn.
In the case of a loan sanctioned to fully owned Government Company/
Corporation, a written undertaking in the form prescribed by the Government in
that behalf should be got executed before the loan is actually disbursed. A certificate
that the written undertaking has been obtained from the loanee should be recorded
by the countersigning authority on the bill for the drawal of the amount of the
loan. In cases where the bills for drawal of loan amounts are not required to be
countersigned by the sanctioning authority, the following procedure shall be
followed in regard to furnishing/execution of the undertaking by the loanee
institutions.
The sanction should specifically state that the undertakings/agreement would
be furnished executed by the loanee before the drawal of the amount of loan. It
should also include a clause that the Accountant General/Disbursing Officer
165
would authorise payment only on the receipt of a certificate from the

sanctioning authority that the undertaking/agreement has been obtained from
the loanee. The sanctioning authority should ensure that the requisite
certificate is furnished to the Accountant General/Disbursing Officer as soon
as the undertaking/agreement is received from the loanee, so that payment
of money is not unduly delayed.The sanction of a competent authority to a
personal advance may, if preferred, be obtained in the form of
countersignature on the bill itself before it is presented at the treasury, instead
of in a separate order.
The treasury shall not pay a bill for an advance under the head “Advances
to cultivators” (See Article 246 of the Kerala Financial Code) unless it is signed by
an officer who has power to sanction the advance. If it is presented at the treasury
duly signed together with the borrower’s receipt for the amount of the advance,
duly stamped when necessary, the treasury shall pay the amount direct to the
borrower or his duly authorised agent. As an alternative, an officer who has to
disburse advances may draw on his own receipt on an abstract bill such portion
of the amount of the sanctioned advances awaiting disbursement as he is likely to
require for payment to the borrowers during his tours. When this latter alternative
is adopted, the Collector shall prescribe for each officer concerned, with due
regard to the circumstances, a maximum amount which he may draw on such an
abstract bill, and the following rules shall be observed:-
(1) No disbursing officer shall cash another abstract bill, before
furnishing a detailed bill to account for the disbursements from the amount
drawn on the last abstract bill and refunding into the treasury any balance
remaining undisbursed. A disbursing officer who cashes an abstract bill shall
under no circumstances delay the submission of the corresponding detailed
bill beyond the end of the second month following that in which he cashed
the abstract bill.
(2) The disbursing officer shall take the receipts of the borrowers
or their duly authorised agents on the spot when he disburses the advances
and shall certify at the foot of the detailed bill that all the advances included in
it were paid in his presence.
(3) The Collector shall retain the borrowers’ receipts and after
checking the detailed bill with them, shall forward it to the Accountant General
through the Treasury Officer in support of the debits appearing in the treasury
account.
166
NOTE— In the case of advances granted to cultivators by officers of

departments other than Revenue, the Government may, by special
order, entrust the duties of the Collector under the above rule, to
the district heads of the departments concerned. In the absence of
any such special order, such duties shall be done by the Collector
of the District in respect of ‘advances to cultivators’ granted by
officers of other departments also.
202. Survey Department Bills.—Bills for temporary advances sanctioned
for survey parties for demarcation purposes shall show the state of the advance
for which a statement showing the amount drawn up-to-date, the amount covered
by recovery lists advised to the Collector and the balance available should be
attached to each bill. Bills for amounts due to contractors for survey stones and
other charges recoverable from ryots shall be in the forms prescribed in the
departmental manuals or orders. No bill for an amount due to a contractor for
survey stones shall be paid, unless both the contractor and the survey officer-in-
charge of the survey party have signed it and the survey officer has certified on it
that the stones bought for use as survey marks have been brought into the stock
registers and the necessary notes regarding payment made in order to prevent
payment of any second claim on the same account.
203. Bills for survey charges in the Revenue Department.—The
Tahsildar shall, when necessary, draw bills for advances for replacing missing
boundary marks in the form prescribed in the Standing Orders of the Board of
Revenue and shall attach to each bill for the cost of survey stones both the
contractor’s receipt for the amount and the acknowledgment of the village
officer who took charge of the stones. They shall prepare the necessary
bills in due course for adjusting these charges in the manner laid down by
the Government and shall certify on each such bill that the amount charged
to the Government under cost of survey marks has been checked and found
to be correct.
204. Repayment of deposits.—Every order issued by a court or other
authority for the repayment of a deposit from a treasury shall be in English.
The order of a court or other authority for the repayment of a deposit and
the voucher for such repayment shall be in Form T.R. 67 except when some
other form has been specially prescribed for the purpose for any class of
deposits. When only a part of a rupee is to be repaid, the space against the
words “rupees” shall be scored through or the word “nil” shall be written in it,
in order to prevent interpolation. As a safeguard against fraud, the authority
167
which orders the repayment shall enter the name of the payee after the words
“Passed for payment” thus; “Passed for payment to…………..” the authority
revalidating an order of repayment which lapsed under the provisions of Rules
207 and 237 (3) shall verify that a note of repayment over the initials of the authority
ordering the repayment has been made against the original entry in the check
register.
Deposits, the detailed accounts of which are not kept at the treasury and
which are credited to the Government under Article 296 of the Kerala Financial
Code, Volume I, cannot be repaid without the sanction of the Accountant General
who will authorize payment on ascertaining that the item was really received and
was carried to the credit of Government as lapsed and that the claimant’s identity
and title to the money are certified by the Officer signing the application for
refund.
*Deposits, the detailed accounts of which are kept at the treasuries and
which are credited to the Government under Article 296 of Kerala Financial Code,
Volume I, may be refunded without the sanction of the Accountant General. The
Treasury Officer shall before authorising refund in such cases, ascertain that the
item was really received and is traceable in his records was carried to the credit of
Government as lapsed and was not paid previously and that the claimant’s identity
and title to the money are certified by the officer signing the application for refund.
205. Repayment of revenue deposits.—
(a) A revenue deposit should only be repaid on an order of the court or
authority which ordered the acceptance of the deposit. When an earnest money
deposit has to be repaid, the departmental government servant in whose favour
the amount was deposited, should endorse a repayment order on the receipt
which the treasury issued when receiving the deposit. When, however, he decides
that the deposit should be credited to the Government, he should return the
receipt to the treasury with an order endorsed on it for payment by transfer to the
appropriate head of account.
(b) When an earnest money deposit made by intending tenderer in
another State has to be repaid, the departmental officer concerned should
arrange for the repayment through the Accountant General and for this purpose
he should forward to the Accountant General the original deposit receipt of
the Treasury Officer with the refund order duly endorsed thereon.
(c) When a deposit is to be transferred to another head of account
whether at the district treasury or at a sub treasury, the government servant who
ordered the acceptance of the deposit should prepare and sign a voucher in Form
*Substitution [G.O.(P) 136/74/Fin., dated 13th June, 1974.
168
T.R. 69 and send it to the treasury. If several items of the same nature are to be
transferred on the same day, they may be included in one voucher, but transfers
to be effected on different days should not be entered on the same voucher.
(d) [Deleted]
206. Repayment of civil courts deposits.—
(a) At stations where the treasury does not transact its cash
business through the Bank.—A person who claims that any moneys are due
to him from a court should present a receipt for the amount to the court with
his application. If the claim is in order, the court should issue an order to the
treasury for the payment in Form T.R. 70 specifying the date on which the
order is issued, the amount to be paid and the account to which the payment
is debited. The receipt taken from a party for a sum paid out of the court
should, when filed in the court, be attached by gum to the office counterfoil
of the original order book.
The claimant should present the order at the treasury in the account
month in which it is issued or, if he fails to do so, should return it to the court,
which may re-issue it after the presiding Judge has re-dated it and initialed the
correction. When an order is thus re-dated and re-issued, the further date
should be entered in the office counterfoil of the original order book.
(b) At stations where the treasury transacts its cash business through
the bank.—The procedure for obtaining payment of moneys due from these
courts is the same as that described in the preceding clause, except that the
court should compare the application with the entry in the register of receipts
and verify that the balance in deposit is sufficient to meet the payment before
issuing an order on the bank for payment of the amount and that the order
should be issued in Form T.R. 71.
(c) At stations where there is no treasury or where the treasury is
located at a great distance from the court.— The civil court should refund
the moneys claimed from the permanent advance and recoup the permanent
advance later by drawing contingent bills on the treasury, supported by the
relevant individual deposit repayment vouchers duly completed.
207. Repayment of revenue deposits and criminal court’s deposits.—
An entry should be made on every order for the repayment of a revenue
deposit or a criminal court deposit stating that no payment will be made on it
after the close of the financial year in which it is issued or three months from
the date of issue, whichever is earlier.
169
208. Repayment of personal deposits.—The treasury should make

payments only on cheques taken from a cheque book issued by the treasury,
signed by the responsible administrators of the personal deposit account and
presented within three months from the date of issue. The Treasury or Sub
Treasury Officer, as the case may be, should see that no payment is made on any
cheque unless the balance in hand is sufficient to meet it. As a rule, the responsible
administrator of each personal deposit account should have a drawing account
with, and draw cheques, on either a district treasury only or any one sub treasury
only. The Government will specify the treasury or sub treasury on which he
should draw cheques in the order sanctioning the opening of the personal deposit
account. If an administrator has to carry out transaction in more than one district,
Government may permit him to have a personal deposit account in each of them.
When a personal deposit account relates to an estate which has dealings with
more than one sub treasury in a district, its drawing account should be with the
district treasury only and Government drafts or cash orders should be obtained
for payments to be made at sub treasuries [See Rule 213 (a) below]. If an estate, the
drawing account of which is kept at a sub treasury, requires occasionally to have
payments made at the district treasury, the Treasury Officer may make the payments
and adjust them in his accounts for the estate; he should inform the Sub Treasury
Officer at once of any such payment, so that the necessary entries may be made
in the personal deposit account of the estate.
NOTE 1—[Deleted]
[G.O.(P) 362/76/Fin., dated 25th November, 1976]
NOTE 2—If a government servant attaches an estate or part of an estate he
is the “responsible administrator” of it and should sign the
cheques relating to it. If, however, the attaching officer is the
District Collector it is permissible for him to delegate this
power to a Revenue Divisional Officer, if he wishes; if he does
so, he should inform the Treasury Officer and the Accountant
General at once.
NOTE 3—*When a prohibitory order is received from a Court attaching a
certain amount from a personal deposit account maintained in
the Treasury, the Treasury Officer shall withdraw the said sum
including M.O. commission, if necessary, from the personal
deposit account concerned by presenting a bill in form T.R. 42
duly signed by him and arrange remittance of the amount to the
Court concerned in the usual manner. The Treasury Officer shall
intimate the Administrator of the personal deposit account as
and when the attachment order is effected.
*Substitution [G.O.(P) 362/76/Fin., dated 25th November, 1976]
170
NOTE 4—The Examiner of Local Fund Accounts and Treasurer of Charitable

Endowments, Trivandrum may delegate to any of the gazetted
officers in his office at Trivandrum his powers to operate on the
account in the District Treasury, Trivandrum styled ‘Personal
Deposit Account of the Treasurer of Charitable Endowments.’
NOTE 5—When a personal deposit account is opened in the Treasury with

reference to Note 2 under Rule 93 of these Rules the head of the
institution concerned (Principal of the College or a similar head
of a post-matric institution other than a college) is the
“responsible Administrator” of that account. If the institution
is situated at the headquarters of a district or anywhere in the
taluk in which the district headquarters is located the drawing
account shall be in the District Treasury and in other cases the
drawing account shall be in the sub treasury at the headquarters
of the taluk in which the institution is situated unless specifically
ordered otherwise by the Director of Treasuries.
NOTE 6—The administrator of each personal ledger account shall furnish

to the Treasury Officer, at the close of each financial year, a
certificate of acceptance of the closing balance as worked out
in the Treasury Accounts, after reconciling differences, if any,
between the Treasury Accounts, and the Administrator’s
Accounts. The Treasury Officer shall not permit withdrawals
from the Personal Deposit Account after 31st May of any year
unless and until the closing balance certificate in respect of the
previous financial year has been received by him.
209. Special to the Forest Department.—In the Forest Department

only the Divisional Forest Officer has power to order the payment of an
earnest money deposit. He should do so, when necessary by endorsing his
orders on the treasury receipt. No such deposit should ever be repaid in part
leaving a balance still in deposit.
171
SECTION II
Procedure in Treasuries
CHAPTER I
TREASURIES WHICH DO NOT TRANSACT THEIR CASH BUSINESS
THROUGH THE BANK
A. District Treasuries
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.
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
*Insertion [G.O.(P) 303/73/Fin., dated 23rd July, 1973]
172
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:—
(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.
** Addition [G.O.(P) 626/81/Fin., dated 29th September, 1981]
173
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 evenif 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.
*This amendment shall be deemed to have come into force on 17th
day of April, 1986.
(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.
174
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.
$(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.
(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).
$ Substitution G.O.(P) 385/83/Fin., dated 11th July, 1983]
175
(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.
(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.
(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.
176
(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.
(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.
177
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.
(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.
*Substitution [G.O.(P) 1065/92/Fin. dated 14th December, 1992]
178
(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.
(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.
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.
*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.
*Insertion [G.O.(P) 7/75/Fin., dated 3rd January, 1975]
179
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.
(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.
180
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.
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:
181
# “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.
(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
# Substitution [G.O.(P) 547/87/Fin. dated 23rd June, 1987]
* Substitution [G.O.(P) 304/89/Fin. dated 21st June, 1989]
182
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.
*This amendment shall be deemed to have come into force on 17th
day of April, 1986.
(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
* Substitution [G.O.(P) 304/89/Fin. dated 21st June, 1989]

** Insertion [G.O.(P) 187/2005/Fin. dated 25th April, 2005]
183
PART V KERALA TREASURY CODE RULES 212-212A
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.
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
184
PART V KERALA TREASURY CODE RULES 212A-213
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.
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.
* Substitution [G.O.(P) 41/77/Fin., dated 31st January, 1977]
185
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.
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.
(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.
* Substitution [G.O.(P) 279/73/Fin., dated 17th May, 1973]
186
(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.
187
*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.
*Addition [G.O.(P) 654/81/Fin., dated 15th October, 1981]
188
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.—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.
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.
189
Nothing herein contained should operate to create in favour of the bank

any right or equity vis-à-vis the Government.
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,
190
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.
191
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.
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.
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.
* This amendment shall be deemed to have come into force on the 1st
#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.
* Exception renumbered vide G.O.(P) 39/88/Fin. dated 13th January, 1988.

Exception-1 deleted vide G.O.(P) 82/88/Fin dated 3rd February, 1988.
#Insertion vide G.O.(P) 39/88/Fin. dated 13th January, 1988.
192
(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.”
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).
* Substitution [G.O.(P) 169/76/Fin., dated 17th June, 1976]
193
(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.
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.
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.
194
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.
195
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.
(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
196
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.
(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.
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.
197
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.)
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.
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.
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.
B. Sub Treasuries
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
198
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
* Insertion [G.O.(P) 77/78/Fin., dated 16th January, 1978]
199
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.
*NOTE [Deleted]
*This amendment shall be deemed to have come into force on the 1st
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
* Deletion [G.O.(P) 82/88/Fin. dated 3rd February, 1988]
200
PART V KERALA TREASURY CODE RULE 229-230
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.
CHAPTER II
TREASURIES WHICH TRANSACT THEIR CASH BUSINESS
THROUGH THE BANKS
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.
201
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.
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.
*Addition [G.O.(P) 303/73/Fin., dated 23rd July, 1973]

**Substitution [G.O.(P) 626/81/Fin., dated 29th September, 1981]
202
**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.
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.
**Addition [G.O.(P) 613/81/Fin., dated 23rd September, 1981]
203
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.
*This amendment shall be deemed to have come into force on the
17th day of April, 1986.
(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.
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.
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.
204
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,
205
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).
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.
206

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GOVERNMENT OF KERALA

Issued by the Authority of the Government of Kerala

Under Article (283) (2) of the Constitution of India, the custody

2. Since then the question of unifying these rules so as to bringing

4. With regard to the procedure to be followed by Treasury

5. The rules contained in this Code supersede all existing orders

2. Wherever the Director of Treasuries or any other head of the

The present edition of the Kerala Treasury Code, Volume I

Whenever the Director of Treasuries or any other Head of

Trivandrum, K. V. RABINDRAN NAIR,

The third edition of Kerala Treasury Code Volume I was published

Thiruvananthapuram, DR. V. P. JOY,

No.54282/CR/59/Fin. Dated, Trivandrum, 6th April 1963.

In exercise of the powers conferred by Article 283(2) of the

By order of the Governor,

I Short title and Commencement .. 1

IX Responsibility for moneys withdrawn:

I General Rules— General Instructions for

CUSTODY OF MONEYS RELATING TO OR STANDING IN

I Cash in Departmental chests:—

I Rules applicable to government officers in general:

TRANSFER OF MONEYS STANDING IN THE GOVERNMENT ACCOUNT

I Responsibility of Treasury Officer in .. 305–306

The Indian Coinage Rules .. 324

(d) “Collector” means the head of a district and includes any

(e) The “Constitution” means the Constitution of India.

(f) “Director” means the Head of the Department of Treasuries

(g) “Government Account” means the total of the Consolidated

NOTE.—In this clause the expression “the Consolidated Fund Account”,

(h) “The State”, “the Governor” and “the Government” means

(i) “Government servant” means any person serving in

(j) “Indian Audit Department” means the officers and establishment,

(k) “Treasury” means any treasury of the State and includes a

4. (1) Unless the Government, after consultation with the Accountant

5. If the requirements of the public business make necessary the

6. (1) (i) All moneys received by or deposited with any officer

(iii) The head of account to which such moneys shall be

(v) Other similar items ordered by the High Court.

(e) Cash receipts of Range Officers in the Forest Department

(n) Cash property found on the person of a prisoner at the time

* Insertion [G.O.(P) No.368/73/Fin., dated 29th August, 1973]

7. A Government servant may not, except with the special permission

10. In this section “withdrawal” with its cognate expressions refers to

11. Save as expressly provided by or under these rules, or unless the

POWER OF THE ACCOUNTANT GENERAL

SPECIAL INSTRUCTIONS TO TREASURY OFFICERS

15. A Treasury Officer has no general authority to make payments on

Exceptions.—*(a) for payment of honorarium of an occasional nature

(c) for payment of over-time allowance, where

(vi) for providing practical training to students of

21. The Treasury Officer shall obtain sufficient information as to the

PAYMENTS UNDER SPECIAL AUTHORISATION OF THE

23. A Collector may, in circumstances of urgency, by an order in writing

INSTRUCTIONS TO DRAWING OFFICERS

24. A government servant who is authorised to draw moneys by means

25. *(a) Every government servant who is authorised to draw cheques

(b) (1) Each district treasury will be inspected periodically by an

*NOTE—The Joint Director/Regional Deputy Directors as the case may be,

** [G.O.(P) 147/77/Fin., dated 16th May 1977.] &