Treasury Accounts and Procedure

230. Revenue advances will be issued from the Treasury upon orders signed or countersigned by the Collector of the district or other duly authorized officer.

231. The Treasury department and the Accountant General will take no further cognizance of these advances beyond holding them in a separate advance account at the debit of the officer who authorizes the advance.

232. For all further accounts and supervision, the revenue department shall be responsible.

233. (i) Takavi advances may be made either direct to the parties concerned and on their receipt (stamped when, necessary) or in lump sums on abstract bills to officers disbursing takavi. See also rules 70—73 and 167—168 of the (Revised) Takavi Rules.

(ii) In the former case the charges should be supported by actual payees’ receipts or where these are required for the revenue officer, by a certificate from the Collector or other duly authorized officer to the effect that the payments have been made to the proper parties and their receipts duly taken and filed in the revenue office.

(iii) In the latter case the following safeguards should be adopted :

(1) No officer disbursing takavi is allowed to draw a second abstract bill without producing a detailed bill to account for the amounts already disbursed from the last advance taken, any balance left being at the same time refunded into the Treasury. In no case should the submission of the detailed bill be delayed beyond the end of the month following that in which the advance was drawn from the Treasury.

The disbursing officers should take the receipts of the payees on the spot as soon as the advances have been made, and certify at the foot of the detailed bill that the advances were duly sanctioned by them and paid in their presence.

Payees’ receipts need not be sent with the detailed bill but a disbursement certificate should be furnished as in clause (ii) above.

The drawing and disbursing officers of the revenue advances shall submit detailed countersigned bills with disbursement certificates in support of drawals in abstract bills to countersigning authorities, who in turn shall submit the detailed countersigned bills to the Accountant General after countersignature along with the disbursement certificates.

(2) Collectors should prescribe a money limit for the amount which can be drawn on abstract bills by each officer with due regard to the circumstances of each case.