85-C. The rules regarding the destruction of accounts records appertaining to accounts audited by the Indian Audit Department are contained in Appendix XVI.


(Referred to in Note (1) below paragraph 82-A)

List of remissions of revenue and abandonments of claims to revenue in respect of which reports should be sent by heads of departments to the Accountant General if the amount involved is not below Rs. 200.

In all Departments

1. Remission of rent of residential buildings, land and extra amenities.

2. Remissions of leave and pensionary contributions of Government servants transferred to foreign service.

3. Write-off of irrecoverable value of stores or public money, lost by fraud or otherwise.

In Irrigation Department

1. Remissions of canal miscellaneous revenue.

2. Remissions granted as a result of investigation into complaints lodged against Khasra measurements.

In Public Works Department

1. Remissions of sales of produce and arboriculture.

2. Remissions of ferry receipts.

3. Remissions of percentage recoveries on Non-Government works.

In Forest Department

1. Writing off of irrecoverable revenue.

2. Reduction of sale money.

3. Writing off of timber and other produce from stock register.

In Revenue Department

1. Remissions of irrecoverable rental balances of Government estates.

2. Remissions of irrecoverable advances made on account of rent-suits or costs adjudged in favour of Government in cases relating to Government estates.

3. Writing off demands of all kinds the recovery of which is barred by Limitation in Government estates or in estates under direct management.

4. Writing off of irrecoverable demands other than those on account of claims decreed and cost adjudged in the case of the following estates :

(a) Estates attached or held under any of the provisions of Act III of 1901.

(b) Estates held under section 21 (c) or 23 (i) of Act I of 1903.

(c) Estates managed by the Collector under section 7 Schedule III of the Code of Civil Procedure.

(d) Estates attached under section 88 of the Code of Criminal Procedure.

(e) Estates which are forfeited under section 62 of the Indian Penal Code.

5. Remissions of revenue in favour of persons for loyal services to Government.

6. Remissions of partition fees.

7. Remissions of revenue in respect of plots of land transferred in favour of District Board for construction of buildings for school or other public purposes.

8. Remissions of land revenue in respect of lands donated to Bhoodan Yagna Committee.

9. Remissions of land revenue in respect of land donated to Panchayat, etc. for public purposes.

10. Writing off of irrecoverable receipts under the Uttar Pradesh Agricultural Income Tax Act, 1948 and the Uttar Pradesh Large Land Holding Tax Act, 1957.

In Industries Department

Remissions of fees due from students of Government technical and industrial institutions.

In Home (Criminal) Department

Writing off of irrecoverable factory debts.

In Excise Department

1. Remissions of irrecoverable excise balances.

2. Remissions of arrears of excise process fees due from excise contractors.

3. Remissions of amounts other than irrecoverable balances.

In Agriculture Department

Abandonment of claims in respect of the cost of implements, seed and other produce of agriculture land issued to cultivators and interests thereon.

In Sales Tax Department

Remissions of a revenue on account of Sales Tax.

In Entertainment Tax Department

Remissions of revenue on account of entertainment tax.


[See paragraph 32-(ii)]

The following exceptions have been made by Government under paragraph 32(ii)—

Exception—(1) Chalans may be accepted in triplicate in the undermentioned cases. One copy should be retained in the treasury and the remaining two should be returned to the depositor—

Payments on account of the sale proceeds of—

(i) saleable forms in the Registration Department, and

(ii) Government of India publication deposited by Assistant Superintendent Government Litho Press, Roorkee.

Exception—(2) Chalans relating to earnest money and security deposits remitted to the Treasury by Forest Officer will be prepared in triplicate in accordance with the instructions contained in paragraph 168 of volume VII of the Financial Handbook. One copy should be retained in the Treasury and the remaining two copies should be returned to the Forest Officer.

Exception—(3) Chalans should be accepted in triplicate for Jail receipts credited into the Treasury. One copy will be retained in the Treasury and the remaining two returned to the depositor.

Exception—(4) Chalans for deposits by the Roadways should be accepted in triplicate, one copy should be retained in the Treasury, another returned to the depositor and the third be sent by the Treasury Officer to the Regional Headquarters.

Exception—(5) Chalans for deposits of collection to Sadabrat fund in Garhwal Division should be accepted in triplicate, one copy should be retained in the Treasury, another returned to the depositor and the third be sent by the Treasury direct to the Secretary Badrinath Temple Committee.

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