Travelling allowances

145. Travelling allowances, other than permanent or fixed allowances should be charged in a separate bill. When actual expends are drawn on account of the carriage of horses or conveyances details of the horses or conveyances transported should be furnished in the travelling allowance bill. For the purpose of drawing the allowances on the account of family us certificate must be furnished by the Government servant of the number and relationship of members of his family for whom the allowance is claimed. No other detail in these of between cases need be furnished, but every claim for the cost of carriage of personal effects, horses and conveyances should be supported by certificate by actual expense in incurred was not less than the sum claim. The Accountant General is at liberty to call for details or for evidence of expenditure in any case in which the expenditure appears to unusually large. At convenient interval during a Government servant’s tour and, as a general rule, immediately on any return to the headquarter’s station, a bill should be prepared for the travelling allowance of the clerks and others who have attended him ; this bill may be cashed at the Treasury on the receipt of the head of the office, and the amounts distributed as in the case of the establishment bill.

[First sentence of para 145 substituted vide C. S. no. 73 dated 09-09-1987]

[Vitta Lekha Anubhag -1 File no. 15(3)-81]

Non-gazetted Government servants who are summoned to give evidence in a Revenue, Civil or Criminal Court will draw their travelling allowance, at the ordinary rates, on production of a certificate as inform no. 12-D.

145-A. Under paragraph 42-F, bills should be presented in the district in which the claim arises but as an exception to that rule the travelling allowance bills of the camp establishment of the Superintending Engineers and Chief Engineer of the Irrigation Departments may be cashed at the Treasury of any district within their jurisdiction in which they may happen to be touring.

Similary, the travelling allowance bills of the camp establishments of the Inspector General of Police and of his Assistant may be cashed at the Treasury of any district in which they happen to be travelling.

NOTES—(i) The travelling allowance bills of the Camp establishment of the Members of the Board of Revenue may be cashed at the Treasury of the district in which the members may happen to be touring.

(ii) The travelling allowance bills of the Pump Engineer and his staff may be cashed at the Treasuries of the Meerut, Budaun, Moradabad and Aligarh districts.

146—All T.A. bills of non gazetted Government servants and those gazetted Government servants whose pay is drawn by Heads of Offices can be presented for payment only after the claims have been passed by the controlling officer. A list of Controlling Officers authorised to countersign travelling allowance bills will be found in Appendix-IX, Volume III of the Hand Book. The Government servant concerned should prepare their travelling allowance journals in form no. 12-A and after these are duly countersigned by the proper authority an abstract showing the totals under each head of claim for each person should be prepared in form no. 12-C for presentation at the Treasury. The original journals should either be submitted to the Accountant General direct or attached to the abstract bill.

(C.S. No. 74 Dated 9-9-87)

[Vitta (Lekha) Anubhag-1, File no. 15(3)/81]

146-A. As an exception to the general rule in para 146 above, the journals of members of the Subordinate Engineering Service, lower subordinates and members of the petty and irrigation revenue establishments of the Public Works Department should not be submitted to the Accountant General but retained in divisional offices. The journals will be subjected to a periodical test audit by the Accountant General. In such cases the abstract of travelling allowance bills should, however, be prepared in form no. 12-B for presentation at the Treasury.

(C.5. No. 75 Dated 9-9-1987)

[Vitta (Lekha) Anubhag-1. File no. 15 (3)/81]

147. When the travelling allowance bill is paid after counter-signature by the controlling officer, it will bear a certificate in the following terms : "Certified that I

have satisfied myself that the amounts included in bills drawn


2 months


previous to this date, with the exception of those detailed below (of which the total amount has been refunded by reduction from this bill), have been disbursed to the Government servants therein named and their receipts taken in the acquittance roll." A similar certificate should be given on bills payable without counter-signature.

Exception—The provisions of the above paragraph do not apply to the travelling allowance bills of the Forest Department.

148. The provisions of paragraph 119 regarding the maintenance of a register of travelling allowances apply to establishments also.

149. (Deleted).

Annexure—‘A’ (See paragraph 127)

Annual statement showing the numerical strength of establishment in (current financial year)

Department as on August 1,

Name of Office

Designation of the post

Scale of pay

Total number of existing post

Total number of posts likely to be retained in the next financial year

Total liability on account of posts in column 5








Sanctioned by Government Sanctioned by Head of Department Sanctioned by Head of Offices Sanctioned by Government Sanctioned by Head of Department Sanctioned by Head of Offices Pay D.A. C.C.A. Pay D.A. C.C.A









(Referred to in paragraph 146-A)

1. Public Works Department.

2. Animal Husbandary Department.

3. Agriculture Department.

4. Planning Department.

5. Panchayati Raj Department.

6. Directorate of Fruit Utilization.

7. Co-operative Department.

8. Home Guard and P. R. D. Establishment.

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