Bills for Encashment

176. (a) When it is necessary to draw money for contingent expenses from the Treasury, as for example, when the permanent advance begins to run short, and in any case at the end of each month, or when transfer of office takes place, the cashier will rule a red ink line across the page of the contingent register or registers, add up the several columns and post the several totals in a separate bill for each class of contingent expenditure. He will then lay the bill with the sub-vouchers and registers before the head of the office who will carefully scrutinize the entries, initialling the entries in the contingent register if this has not already been done by him and sign the bill which the cashier will then date and number and present for payment at the Treasury.

Note : The Drawing and Disbursing Officers should as far as possible, club together the various petty claims relating to Office expenses, supplies of stores, scholarship bills etc. and prefer consolidated bill except in cases where cheque system of payment not having been introduced the bills for lesser amount for the supplies made or services rendered are to be endorsed to parties concerned.

(C. S. No. 76 Dated 9-9-1987)

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

(b) The heads of contingent expenditure should be entered in manuscript in the bill and the totals posted against them. In the case, however, of expenditure requiring explanation, full details of the charges should be entered in the bills except when they are given in the sub-vouchers sent to the Accountant General.

NOTES—(1) When the advance is running short, a demand may be presented in excess of the balance; this item too should be charged in the register and included in the bill, the number given being that which the sub-voucher will bear when payment has been made.

(2) The power to draw contingent bills under their own signature has been delegated to the following officers subject to the conditions, if any noted against them:

Superintendent of Government Gardens, Allahabad, Agra and Kumaun.

Superintendent Reformatory School, Chunar.

Contingent bills for dietary charges, clothing and bedding raw material and coal and other supplies for water-works should be countersigned by the Assistant Director of Education.

Head masters of Government schools.

Bills for scholarships of their schools.

Supervisor of Agricultural Schools, Uttar Pradesh, Bulandshahr.

Sub-divisional Officer, Mus-soorie, district Dehra Dun.

In respect of all contingent bills of the sub-division.

Assistant Superintendent, Chakrata Sub-division, district Dehra Dun.


Farm Superintendent, Hempur.

Bills on account of wages of coolies of Tarai and Bhabar Cattle Farms. The bill shall, however, be countersigned by the Deputy Director of Agriculture-in-charge of the Cattle breeding Operations.

(c) Contingent bills which include charges on account of purchase of goods on which Sales Tax has also been charged should be supported by the following certificate signed by the drawing and disbursing officer in cases where the amount of Sales Tax paid on any individual transaction exceeds the monetary limit of Rs. 200:—

"Certified that in the case of sub-vouchers attached to the bill and those retained in my office relating to the purchase of goods on which Sales Tax has been charged, the goods have not been exempted under the Central/State Sales Tax Act/or the Rules made thereunder and that the amount paid on account of Sales Tax on those goods are correct under the provisions of that Act or the rules made thereunder and that in the case of supplies against regular contracts, the relevant contract includes a specific provision that Sales Tax is payable by Government."

NOTE—The limit of Rs. 200 should-however not be taken as absolving the drawing and disbursing officers from the responsibility for verfiying the admissibility and correctness of tax falling below the above limit.

176-A. (1) Subject to any order or instruction issued by the Government in this behalf, a contingent bill for payment to suppliers, etc. which cannot be met from the permanent advance, may be endorsed for payment to the party concerned. This procedure shall not apply to cases where the disbursing officer is authorized to incur expenditure by drawing cheques on the Treasury.

(2) Whenever under the provisions of this rule a contingent bill is endorsed to a private party, the drawing officer shall, before signing the bill, obtain the specimen signature of the party on the body of the bill which he shall attest before signing the bill. The drawing officer shall simultaneously issue an advice direct (not through the endorsee) to the Treasury Officer and the Bank, giving full particulars of the bill. The bill must atonce be entered in the contingent register and a note made to the effect under the initials of the drawing officer that the amount has been drawn.

Where the endorsee wishes to collect payment on the bill through a messenger, other than a banker, the messenger must produce a letter of authority from him in Form No. 85. A copy of the form may be obtained from the drawing officer concerned.

(3) An endorsement on a contingent bill by a drawing officer in favour of a messenger is not an endorsement for the purpose of this rule.

NOTE—Endorsements will in all cases remain current for three months only, counting from the date of issue. In the case of bills issued in the last quarter of the year, however, an endoresement should be entered to the effect that the payment orders will lapse unless the bills are cashed by the end of March.

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