Cheques

F.A.C. 8.	76. Cheques are issued by government servants as holding a certain office.
F.A.C. 8.	77. All transfers of charge of an office the holder of which is authorized to issue cheques should be reported to the treasury or sub-treasury officer by the relieved government servant—vide paragraph 66 of volume V of the Handbook.
F.M.V. 183.	78. Cheque books bearing printed serial numbers are supplied by the Principal Auditor. Indents for cheque-books shall be forwarded by all officers direct to that officer.

Books of cheques drawn on sub-treasuries should be separate from those issued on sadr treasuries (see paragraph 55 of volume V of the Handbook).

F.M.V. 183.

79. No cheque will be issued for a sum of less than Rs.10 and no cheque will hold good for more than three months from the date of issue; cheques presented at a later date, or not bearing the distinguishing numbers advised as in use, will be refused payment by the treasury officer. The counterfoils of cheques may be destroyed after five complete account years.

F.M.V. 191.

80. When a cheque has been issued in payment of a government servant’s pay or travelling allowance bill the local Government accept no further responsibility in case of fraud or misappropriation in respect of such a cheque made over to a messenger, see paragraph 111 and rule 1 under paragraph 138, volume V of the Handbook. In the case of bills of establishment the drawing officer will be held personally liable for any defalcation, unless some responsible person is sent to cash the cheque.

NOTE—The following persons should be regarded as responsible persons for the purposes of this rule:

1. A peon or other official in permanent service of the Crown for amounts up to Rs.100.

2. A peon or other official of over 20 years’ service for amounts up to Rs.200.

3. A peon or other official who has furnished security of not less than Rs.50 or two ordinary peons in permanent service of the Crown for amounts up to Rs.500.

4. Two persons or other officials who have furnished security as in clause 3 above or an official in permanent service of the Crown of not less than two years’ standing whose pay is Rs.25 per mensem or over for amounts up to Rs.2,000.

5. An official in permanent service of the Crown whose pay is not less than Rs.50 per mensem and a peon, in all other cases.

In special or emergent cases, however, the drawing officer may at his discretion deviate from this rule but in all cases personal responsibility will continue.

81. The procedure to be followed whenever any defalcation or loss of government money or fraud in connection with the revenue from timber or other forest produce is discovered is laid down in paragraph 82, volume V of the Handbook.	F.M.V. 192.
82. Under paragraph 42, a cheque may be drawn for receipt in the treasury on account of revenue which has been utilized locally for expenditure. Such cheques should be endorsed as follows under the signature of the forest officers—"Received payment by transfer credit to revenue under head of service . . . . .	F.M.V. 186.

(Sd.)

Forest Officer."

Such a cheque should never be made payable to any forest officer or treasury officer by name or official designation.

83. In drawing cheques the rules in section V of Chapter III of volume V of the Handbook should be carefully observed.

P.A.C. 10.