Classified abstract of revenue

182. (i) Divisional officers will ordinarily maintain the classified abstract of revenue in form 24(E-11) in the details laid down below. This register constitutes the divisional officer’s means of checking the progress made in realizing the revenue shown in the various demand registers; accordingly the detail required for each item is only that sufficient for reference to the demand registers (see last sentence of paragraph 44).

F.M.V. 207 F.A.C. 62 and 63.

(ii) All the items of revenue recorded in the cash-book for the month should be classified and arranged in the abstract in accordance with the classification prescribed in Appendix II.

(iii) Before signing the register each month, the divisional officer should check each item with the entries in the corresponding registers of revenue and call for explanations of any discrepancies and of items which have not appeared in any demand register. The registers of civil, criminal and compounded cases (departmental forms H-3 and H-1) will be treated as demand registers for this purpose. It will not be necessary to show each item of the subordinate cash-books separately, but items belonging to the same range, etc. and the same subsidiary register should be grouped into one entry. To facilitate check all entries appertaining to the same account head and the same demand register should be grouped together, and in such groups entries of revenue from outstandings should be separated from current revenue.

(iv) Entries not appearing in any subsidiary register must show full details as in the cash-book.

(v) A copy of the register will be sent to the Conservator, Kumaun Circle, unless otherwise ordered. An abstract showing only the total revenue under each sub-head [except as provided below in regard to the head R.-V(b)] will be sent to the Principal Auditor and to all Conservators, other than the Conservator, Kumaun Circle.

(vi) As regards revenue under the head R-V—Miscellaneous—details of recoveries of items of "rents of buildings and furniture", "recoveries of water-tax" and "contribution towards leave salary" should be given. For other important recoveries arising out of special orders details need not be given, but the total amount of each class of receipt should be given.

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