Payments of private persons

46. When a person not in service of the Government claims payment for work done, service rendered, or articles supplied, the Treasury Officer should enquire :—

(a) The submission of the claim by the head of the department, or other responsible Government servant under whose immediate order the service was done or the equivalent was given for which payment is demanded.

(b) Failing the above, in cases when it may be necessary to pay the amount of a bill drawn by a person not in the service of the Government, and also when the authority of the head of the department or responsible Government servant is insufficient, an order from the Accountant General should be sought, by furnishing that officer with any necessary particulars for obtaining the sanction of Government, should such be needed.

(c) And in any event, if a bill be drawn by a person not in the service of the Government the Treasury Officer should use special precautions for satisfying himself of the identity of the applicant for payment.

(d) In all doubtful cases, the Treasury Officer should take the orders of the District Officer who must be expected to assume the responsibility of his position; and he would doubtless be supported by Government, if he can show that he has exercised a proper amount of care and discretion, in the matter. When this necessity occurs however, he should immediately report the fact to the Accountant General.

46-A. As a general rule, every payment including repayment of money previously lodged with Government for whatever purpose must be supported by a voucher setting forth full and clear particulars of thc claim. As far as possible, the particular form of voucher applicable to the case should be used. Suppliers of stores and others should be encouraged to submit their bills and claims in proper departmental forms. But such bills not prepared on proper forms should not be rejected if they set forth the necessary details of the claims. In such cases, the additional particulars required should be added by the disbursing officer.

NOTES—(1) When it is not possible to support a payment by a voucher, a certificate of payment, prepared in manuscript, signed by the disbursing officer, and endorsed by his superior officer should always be placed on record. Full particulars of the claims should invariably be set forth, and where this necessitates the use of a regular bill form, the certificate itself may be recorded thereon.

(2) A single receipt, stamped where necessary, given by a payee in acknowledgement of several payments or a lumpsum 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.

46-B. (1) Payments of claims of a person not in service of the Government, for work done, service rendered, or articles supplied, to a recognized bank or to some well known banker or agent, will, except as provided in sub-paragraph (2), be made only on the written request of the claimant. The claimant should submit a receipted bill and should endorse it in favour of the bank to whom payment is desired to be made. Both the request and the receipt must be signed in the presence of the head of the department or other responsible Government servant under whose immediate order the service was done or the equivalent was given for payment is demanded. The receipt and the endorsement on the bill, taken together, must be complete in every respect, that is, they must not only confer on the firm the authority to receive payment but must also conform to departmental regulations relating to the preferment of claims for work done or supplies made.

(2) Payments due to contractors may also be made to financing banks instead of direct to contractors provided that the department obtains (1) an authorization from the contractor in the form of a legally valid document like the 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 in his behalf before settlement of the account or claim by payment to bank. While the receipt given by the bank holding a power-of-attorney or transfer deed from the contractor consitutes a full and sufficient discharge for the payment, contractors should wherever possible, be induced to present their bills duly receipted and discharged through their bankers.

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