4. Unless there be something repugnant in the subject or context, the terms defined in this chapter are used in these rules in the sense here explained.
5. "Accountant General" means the "Accountant General, Uttar Pradesh" [see Treasury Rule 2(h) Appendix II].
6. "Audit and Accounts Order" means the Government of India (Audit and Accounts) Order, 1936, as adapted by the India (Provisional Constitution) Order, 1947. Extracts from the Order will be found in Appendix I.
7. "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 No. 2 of 1934), and any branch of a Subsidiary Bank as defined in section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (Act No. 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. [See also Treasury Rule 2 (f)].
8. "Book Transfer" This term is applied to the process whereby financial transactions which do not involve the giving or receiving of cash, or of stock materials, are brought to account. Such transactions may either affect the books of a single accounting officer or they may involve operation on the books of more than one accounting officer. They usually represent liabilities and assets of the Government brought to account either by way of settlement or otherwise, but they, may also represent corrections and amendments made in cash, stock, or book transfer transactions previously taken to account.
9. "Constitution" means "The Constitution of India."
10. "Collector" or "District Officer" 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.
10-A. "Comptroller and Auditor Generals Act 1971" means the Comptroller and Auditor Generals (Duties, Powers and Conditions of Service) Act 1971 (Act No. 56 of 1971).
11. "Consolidated Fund" means "Consolidated Fund of the State" referred to in Article 266(1) of the Constitution. [See also Treasury Rule 2 (b)].
12. "Contingency Fund" means "Contingency Fund of the State" established under the Uttar Pradesh Contingency Fund Act, 1950 in terms of Article 267(2) of the Constitution. [See also Treasury Rule 2(c)].
12-A. "Government" means the "State Government" unless the contrary is evident from the context.
12-B. "Governor" means the "Governor of Uttar Pradesh" unless the context implies otherwise.
12-C. "Government servant" means a person in the service of Government. It includes all such persons serving under the State Government, whose conditions of service are prescribed by the Governor under Article 309 of the Constitution and also those referred to in Article 314 of the Constitution.
NOTEThe expression "Government servant" should be read as if it were substituted by the expression "Government Officer" wherever reference is made to a Government servant in relation to the office he holds under the Government for the purpose of transacting Government business i.e., in cases where the servant is referred to in his official and not in his personal capacity.
12-D. "Head of an office" means "the highest gazetted officer of an office."
NOTEA Head of Department may, if he so desires, delegate the powers of a head of office in his own Office to any gazetted officer subordinate to him in that office.
13. "Head of Department" means "an authority specially declared as such by the Government."
NOTEThe authorities mentioned in Annexure to this chapter exercise the powers of a head of department under these rules.
13-A. "Indian Audit Department or Audit Department" [See Treasury Rule 2(i) Appendix II].
14. "State and "State Government means the "State of Uttar Pradesh" and "Government of Uttar Pradesh" unless the context otherwise indicates.
15. "Public Account" means Public Account of the State referred to in Article 266(2) of the Constitution. [See also Treasury Rule 2(d)].
16. "Treasury" means any Treasury of the State and includes a Sub-Treasury.
17. "Treasury officer" means the officer in immediate executive charge of a Treasury.
18. "Treasury Rules" means the rules issued by the Governor under Article 283(2) of the Constitution. [See Appendix II].