Remittance of cash receipts

35. All revenue received by officers of the department should be paid into the treasury with as little delay as possible (vide paragraph 21 of Volume V of the Handbook), but numerous petty remittance must be avoided. Conservators will fix a maximum amount up to which small collections of revenue may be retained in the cash chest until the closing of the accounts, before which date all cash must be remitted to the treasury unless they have been used locally (see paragraph 41) F.A.C. 32. and F.M.V. 177.
F.M.V. 177. 36. In order to minimize the risk of loss or fraud in the collection of revenue, divisional officers will make it a condition of sale under an agreement that the revenue must be paid by the purchaser direct into a treasury, and he will further insist that, as far as possible, other sums shall also be so paid by purchaser (also see paragraph 39).
F.A.C. 19. 37. When revenue on account of timber or other forest produce is paid in advance, the amount should be at once credited as revenue to the appropriate account heads in the cash-book.
F.A.C. 30. 38. Revenue collected at outlying stations may be remitted to treasuries by means of postal money orders. In such cases no duplicate chalan is tendered at the treasury, as the money will be received by it from the post office. The acknowledgment with the coupon of the money order will be forwarded by the treasury to the divisional officer and also an advice of all remittances received by money order on each day on which such transactions may occur (see rules in Appendix III).
F.A.C. 32. and F.M.V. 178. 39. (i) Each remittance to the treasury by a forest officer will be accompanied by the usual chalan form supplied by treasury officers in duplicate; see paragraphs 31-31-C and 32 of Volume V of the Handbook. One copy will form the voucher to the entry in the cash-book and the other will be retained by the treasury officer. Remittances by purchasers (paragraph 36) will similarly be accompanied by chalan forms in duplicate, one copy being given to the remitter who will send it to the forest officer directly concerned. The divisional officer will enter in his accounts all revenue remitted by contractors from the entries in the range accounts supported by the chalan issued to the remitter and will verify the entries from the consolidated treasury receipt. Chalans will eventually be sent to the Principal Auditor as vouchers.

NOTE—In the case of moneys credited as forest revenue or as earnest money deposit by transfer from some other head of account, chalans need not be presented in duplicate as the full particulars of credit will be available in the treasury registers. The single copy of the chalan presented by the remitter will be returned to him with the treasury acknowledgment.

(ii) The following particulars will be given by the treasury officer in English on the back of each vernacular chalan or advice list:

(l) Name of sub-treasury or tahsil.

(2) Amount acknowledged.

(3) Number and date of treasury officer’s receipt.

(4) By what forest officer remitted.

(iii) Chalans accompanying remittances of cash by account keeping officers will not show particulars of the source, etc., of the revenue, and when a sum is remitted at one time composed of various items of revenue there must on no account be a separate chalan for each item.

(iv) Chalan may not be signed as remitted by any other forest officer than the officer in whose cash-book the remittance will primarily appear. The remitter must satisfy himself that the copy returned to him bears the signature of the treasury officer or his subordinates as required by paragraph 31-C of Volume V of the Handbook. Chalans for sums paid by cheques in favour of the treasury officer will not be signed by the treasurer; the second signature on such chalans for sums under Rs. 500 will be that of the person who may have been nominated to that duty by the district officer.

40. (i) When a chalan is received from a purchaser or when revenue is received in cash for which no bill, rawanna or permit is immediately issued, a receipt in triplicate in form no. 2 (form E-3) will be signed by the officer in whose accounts the item will appear, but subordinates authorized under paragraph 16 to receive revenue may also sign receipts for the same. One copy of the receipt will be given to the payer [see paragraph 43(b)].

F.M.V. 179.

(ii) When a bill, rawanna or permit is immediately issued on receipt of revenue, such form will be signed under the words "payment received," and a separate receipt should not be issued.

back2_b.gif (10045 bytes)    home4_b.gif (7945 bytes)