Deposits of Fees

361-A. Fees received from non-Government bodies or private persons for work done for them by Government servants shall be dealt with as follows :—

(i) In cases where a Government servant is permitted to retain the whole of a fee, he should collect it himself and the Government will not be concerned with the transaction.

(ii) In cases where the fees are divisible between the Government and the Government servant concerned—

(a) If the exact amount of the fees and the distribution of shares between the Government and the Government servant are known beforehand, the share due to Government should be credited as miscellaneous receipt of the department to which the Government servant belongs and the rest should be collected by the Government servant himself. The Government share should be paid into the Treasury by the Government servant receiving the fee through his office;

(b) If the amount of the fees or the shares are known only approximately beforehand, all the fees should in the first instance be paid into the Treasury to the credit of the Government by the Government servant receiving the fee through his office. The recoveries should be credited to head "Deposits of fees received by Government servants for work done for private bodies," pending final settlement, when the share due to the Government should be credited as miscellaneous receipt of the department to which the Government servant belongs, and the rest should remain under the deposit head for disbursement to the Government servant in accordance with the procedure set out below :—

The Government servant himself, if he holds a gazetted post, or the head of office on behalf of non-gazetted Government servant, must claim the amount due to him on a bill in ordinary pay bill form specifying therein the authority sanctioning the payment of fees, and forward the bill to the Accountant General through the Treasury Officer concerned, who will furnish necessary details of the credit in the Treasury accounts. The Accountant General will, after verifying the credits authorise the payment and return the bill to the Treasury Officer, who will pay it by debit to the deposit head concerned.

Exception—So far as the crediting and disbursement of the fees paid by candidates for their medical examination in respect of appointments to the All-India Services and to technical posts are concerned, only one-fourth of the fees, viz. Rs. 4 should be credited to the revenue of the State and the balance should be paid by the examinee in cash to the Medical Board at the time of the medical examination.

361-B. The following are the rules for accounting for fees received by Government servants for work done for another Government :

(i) In cases where a Government servant is permitted to retain the whole or part of a fee the payment would be made by book transfer between this and the other Government concerned. The credit when afforded by another Government will be adjusted as departmental receipts of this Government and the amount of fee payable to the Government servant concerned will be drawn and paid to him from the State Revenues.

(ii) In cases in which the entire amount of fee is to be retained by Government and nothing is to be paid to the Government servant doing the work for the other Government, the entire amount will be credited as departmental receipts.

NOTE—These rules are intended to be applied to cases in which the whole or a share of the fees as such is payable to the Government servant doing work for private bodies or persons or for another Government. They are not applicable to cases, e.g. fees levied for overtime work in departments where it is in existence, where a Government servant undertakes the work as a part of his official duties although in view of the extra work involved and in consideration of the fees realized, he is remunerated by a share out of these receipts. In such cases, the fees realized and adjustable as departmental receipts and the disbursements to the Government servant as departmental expenditure under "Allowances, Honoraria, etc."