35. No department of the Government may require that funds pertaining to it be received in a Treasury for safe custody and kept out of account, or be kept at all except under the ordinary rules.

36. In the following cases permission has been granted to lodge departmental and other cash chests, valuables or important documents in the Treasury for safe custody;

(i) cash chests of district opium officers;

(ii) cash chests of survey officers;

(iii) safes containing Government promisory notes and similar valuables belonging to local bodies;

(iv) with the sanction of the Commissioner of the division, cash chests of co-operative credit societies;

(v) receipts for cash security of a public accountant when deposited in a private bank;

(vi) the strong box of the Mohanlalganj Co-operative Central Bank, Lucknow District, to be lodged in Mohanlalganj Sub-treasury;

(vii) sealed packets or boxes containing confiscated cocaine and allied drugs in any quantity however small, and all other contraband articles (including opium) worth Rs. 150 or more ;

(viii) cash chest of Superintendents of Police ;

(ix) sealed boxes containing valuables belonging to Court of Wards estates ;

(x) boxes of Nazirs of revenue and Civil Courts ;

(xi) boxes of Prosecuting Inspectors ;

(xii) sealed boxes containing church plate ;

(xiii) security bonds and papers connected therewith such as Post Office Savings Bank Pass-books of Government servants and private persons ;

(xiv) deeds of Court of Wards estates ;

(xv) all such deeds in District Offices as are parctically valuable securities ;

(xvi) articles of value in the custody of judges ;

(xvii) sealed packets or boxes containing duplicate keys of cash chests of departmental heads of offices vide note under paragraph 28 ;

(xviii) post office cash certificates on account of security of Government servants ;

(xix) sealed boxes containing bullion, jewellery, and other valuables coming into the hands of a Government servant in his official capacity may be received in the Treasury for safe custody at the discretion of the District Officer ;

(xx) cash chests of outlying munsifs may be deposited at Sub-Treasuries, the Sub-Treasury Officer being responsible for their safe custody ;

NOTE—At every tahsil where such chests are received for safe custody the Sub-Treasury officer shall inform the Munsif in advance of all holidays on which the Sub-Treasury will be closed, and on such holidays shall, on application being made, open the Sub-Treasury from 10 to 11 a.m. and from 3 to 4 p.m. for the purpose of issuing and receiving the chests.

(xxi) money deposited for diet of witnesses may be kept by the judicial moharrir in the Treasury at tahsils ;

(xxii) District Officers may in special cases authorize the deposit of cash chests of other departments in the Treasury for safe custody. All cases in which permission is granted should be reported for the information of the Accountant General, who will bring to the notice of the Government, any case in which in his opinion the permission appears to have been improperly granted ;

(xxiii) election seals ;

(xxiv) the wirtten answer books, the question papers and other important papers of the Patwari School Examination.

(xxv) cash chests of the U.P. State Roadways Transport Corporation may, for safe custody, be deposited in the Sadar Treasuries or Sub-Treasuries where there are Roadways offices ;

(xxvi) sealed packets containing duplicate keys of cash chests of offices of the Uttar Pradesh State Electricity Board at their risk ;

(xxvii) sealed packets or boxes containing duplicate keys of safes meant for keeping cash, valuables or important documents of Civil Courts, vide rule 635 of the General Rules (Civil) ;

(xxviii) cash chest of District Excise Officers ;

(xxix) sealed packets containing duplicate keys of cash chests of Zila Parishads at their risk ;

(xxx) locked boxes or almirahs of Sales Tax Officers (Special Investigation Branch) Varanasi, Kanpur, Allahabad, Agra, Meerut, Gorakhpur and Lucknow containing important papers of Investigation Branch of the Sales Tax Department.

NOTES—(1) Departmental cash chests received for custody under this rule must be kept in the strong-room of the Treasury. Care should be taken to see that the chest is handed over to a responsible person. The following procedure has been prescribed for the receipt and return of cash boxes of nazirs of Civil Courts and a similar procedure should be followed in other cases.

When the Treasury or Sub-Treasury is in the same compound as the Civil Court the Nazir or one of his assistants should himself give or take delivery of the box. When the Treasury is at a distance, care should be taken to see that only a trustworthy peon is allowed to take or fetch the box, and the messenger sent should be given a receipt signed in full by the Nazir and not merely initialed by him. When a messenger has to be sent to procure the box, it should be arranged that the name of the person has already been communicated to the Treasury and his personal appearance made known to the Treasury officials.

(2) Divisional Officers in the Public Works Department should lodge the deposit receipts of recognized banks mentioned in paragraph 614 (e) of the Public Works Account Rules (F.H.B., Vol. VI) in Treasuries for safe custody instead of forwarding them to the Accountant General, if the deposit is for more than twelve months.

37. Sealed packets containing duplicate keys of strong rooms and chests of the Bank conducting Treasury cash business will be lodged in the Treasury in accordance with the following rules:

(1) If the agent of a branch of the Banks, at which treasury work is conducted wishes to deposit the duplicate keys of the Treasury strong-room or currency chest in the Treasury, the agent or other officer in-charge of the branch of the Bank shall personally deliver a sealed packet purporting to contain such duplicate keys to the Treasury Officer in-charge of the Sadar Treasury and obtain his receipt.

(2) The receipt of the Treasury Officer shall merely acknowledge the receipt of a sealed packet and before signing the receipt the Treasury Officer shall satisfy himself that the seals are intact.

(3) On receipt of the sealed packet the Treasury Officer shall place the same in double locks and enter the transaction in the register of valuable mentioned in paragraph 38 below. The register shall contain a column for description in which the Treasury Officer will note with his own hand the number of seals and date of consignment to double locks.

(4) The sealed packet shall not be taken out of double locks except on personal application by the agent or other officer in-charge of the branch of the Bank and by the branch khazanchee (or head shroff or head cash keeper or his duly appointed naib). On such joint application the Treasury Officer shall deliver the packet only to the agent or other officer and khazanchee (or head shroff or head cash keeper or his naib) and shall obtain the joint receipt of the agent or other officer and khazanchee (or head shroff or head cash keeper or his naib) for it.

(5) The agent or other officer in-charge of the branch of the Bank shall periodically and in any case at periods of not less than six months, verify the presence of the sealed packet and satisfy himself that the seals are intact.

(6) The Treasury Officer shall periodically and in any case at periods of not less than six months verify the presence of the sealed packet and satisfy himself that the seals are intact. He shall also verify its presence whenever there is a change in the charge of the Treasury. In the later case the out-going and in-coming Treasury Officers shall personally hand over and take charge of the sealed packet and shall sign the register mentioned in rule 3 above to this effect.

37-A. Treasuries and Sub-treasuries at places where there are no branches or offices of the State Bank of India, should offer facilities to banks for the safe custody of sealed packets purporting to contain duplicate keys of the strong room and chests of the banks subject to the following conditions :

(i) There should be a suitable strong room containing accommodation for the deposit of sealed packets.

(ii) A flat rate of Rs. 5 per year or a part thereof per packet containing the duplicate keys of banks for safe custody, irrespective of the size of the packet, may be charged from the banks availing of this facility.

(iii) The packets to accepted for safe custody by the treasuries should invariably be sealed properly before being taken over by the Treasuries.

(iv) The District Officer will have the option either to accept or reject the duplicate keys of a particular bank.

(v) The Government or any of its officers will not be held responsible for the loss of sealed packets containing duplicate keys either through destruction by fire or by theft, fraud or any other cause including negligence of its servants.

(vi) No extra charge will be levied for the temporary withdrawal of keys provided the keys are re-deposited before the close of business of the day on which they are withdrawn. If the duplicate keys are not redeposited on the same day on which they are withdrawn, but are re-deposited within a period of seven days counting from the date of withdrawal, a fee of Re. 1 may be charged, but when they are re-deposited after seven days the transaction may be treated as a fresh deposit and the charge of Rs. 5 may be levied afresh.

(vii) The rules contained in paragraph 37 regulating the manner of deposit, return, acknowledgement, verification, etc. of the keys will apply mutatis mutandis in this case.

38. (a) All valuables, security bonds, deeds, etc. deposited in the Treasury under paragraph 36 should be placed by the depositing officer in boxes which are securely fastened with either Patent padlocks or which have strong integral locks manufactured by approved firms, the keys of which should remain with the depositing officer so that no responsibility for their contents will rest with the Treasury officials. Provided that in cases where only one or two deeds or bonds or articles mentioned in items (v), (vii) and (viii) of paragraph 36 are deposited, they need not be kept in a box. These instructions, however, do not apply to securities which are deposited under the Government Securities Manual.

(b) In all cases in which cash chests, valuables or documents are received in the Treasury for safe custody they should be entered in a register to be kept in the Treasury for the purpose in which the receipt and return of the chests, etc. should be duly acknowledged. The keys of the chests must not be kept by the Treasury.

(c) The departmental officers, who have been permitted to lodge their departmental and other cash chests, valuables or important documents in the treasury for safe custody under the provisions of Paragraph 36, must verify their valuables etc once a year in the month of May.

(Correction Slip No. 42, dated 3-2-1984)

[Vitta (Lekha) Anubhag-l, File no. 10(8)/83]

38-A. Departmental officers who do not have adequate arrangements for the safe custody of cash chests in their own offices and are permitted under paragraph 36 to deposit their chests in the Treasury strong room for safe custody but can not do so, may have a chest each embedded in the varandah or other suitable place in the Treasury building within the beat of the sentry, to hold a portable cash box. The embedding should be done with the approval of the Collector, who will also consult the Superintendent of Police. The cost involved will be met by the department concerned.

In the following cases also permission has been granted to have cash chests embedded in the manner mentioned above entirely at the risk of the authority or the body concerned, which will also meet the cost wholly :

(i) Post office cash chests at Treasuries and Sub-Treasuries.

(ii) Two strong chests of the Gorakhpur Labour Depot at the Gorakhpur Treasury.

(iii) One cash chest of the Ghaziabad Improvement Trust at the Ghaziabad Treasury.

Commissioners of Divisions are authorised to permit the embedding of one safe or cash chest only of a co-operative credit society, including co-operative bank, in the varandah or outside the strong room of a Treasury or Sub-Treasury at the cost and entirely at the risk of the society or the bank.

39. In districts where there is no branch of a recognized bank at the headquarters or where none of the branches of the recognized banks accept valuables for safe custody, gazetted district officials while on tour may be permitted to deposit or store for safe custody in the Treasury their valuable property such as plate and jewellery in a sealed box not exceeding 8 cubic feet, provided the Treasury Officer considers that there is sufficient room to store the box without inconvenience to the work of the Treasury. The procedure laid down in paragraph 38 should also be followed in cases coming under this paragraph.

40. At stations where there is no branch of a recognized Bank Treasuries are permitted to keep separately in the headquarters Treasury heir own private money or the private money of Government servants subject to the strict observance of the following conditions:

(1) The money shall be kept in a separate box in the single lock and shall not be mixed up in any way with Government balances. Nor shall it ever be used for Government purposes.

(2) No uncurrent coin, etc. shall be kept in the box.

(3) The box shall not be used for keeping of other valuables.

(4) The procedure laid down in paragraph 1439. Manual of Government Orders, Volume II, must be strictly complied with where Government servants leave their pay and allowances in the treasurer’s hands.

(5) Government will, in no circumstances whatever, accept any responsibility and will incur no liability whatever for losses or defalcation in respect of money so left in the treasurer’s hands, or of money belonging to the treasurer himself so kept in the Treasury. All money kept in the Treasury under this rule is so kept solely at the owner’s risk.

40-A. The general principles governing the withdrawal of funds from the Government Account for Government payments are laid down in section VII of t

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he Treasury Rules (Appendix II).