INDEX

	Paragraph
A
ABSENTEE STATEMENT (S)—
An—should accompany pay bill of establishment where necessary	134
Preparation and submission of consolidated————by controlling officers in respect of certain establishment	134(b)
ACCOUNT (S)—
All transactions of Government must be brought to—	19
ACCOUNTANT GENERAL—
The term————defined	5
Audit of Revenue by—————	86
	397—400-D
ACCOUNTS RECORDS—
Rules regarding the destruction of——	85-C and Appendix XVI
ACCOUNT RULES—
Responsibility for observance of—	397—400-D
ACQUISITION OR LEASING—
General principles for the construction—of residences for Government officials	264-A (ii)
ADJUSTMENT(S)—	85, 85-A and
Rules regarding——between different Governments	Apendix IX.
ADVANCE(S)—
———may be granted for expenses connected with a remittance	249 (d)
of treasure	249 (e)
—may be granted for Government law suits
An——may be made to a Government servant for the purchase	244-A (ii)
of a house
An——may be made to a Government servant to effect repairs to	244-A (iv)
his house
Interest at a rate specifically fixed by the Government for the pur-	242 Note 2
pose will be charged on certain classes of——
Government should forward to the Accountant General an annual	243
estimate of——	251—254
Forms of drawal and repayment of———	244-A-M
Rules regarding house building———
Rules regarding loans and——included in the State Advance and	216—240
Loan Account
Rules regarding the grant of——to contractors and disbursed in	312,313-A
connexion with Government works
Rules regarding the grant of—-to a Government servant on transfer	249 (a)
Rules regarding the grant of—to a Government servant on arrival in India on first appointment or on return from leave	249 (b)
Rules regarding—for purchase of conveyances	245—248
Conditions of repayment of—	250
Payment of—which involve the breach of any of the canons propriety is not permissible	242 Note 1
ADVANCE(S)—(concluded)—
ADVANCES—HOUSE BUILDING—
Rules regarding—	244—AL
ADVANCES MISCELLANEOUS—
Rules regarding	242—254
ADVANCES—PERMANENT—
Rules regarding—	67
ADVANCES—CONTINGENT—
Rules regarding the grant of———during tour	249 (c)
ADVERTISING CHARGES—
Rules regarding—	Appendix X-Rule 1
AGREEMENT—
———between the Governor of Uttar Pradesh and the Reserve Bank of India	Annexure A to Appendix II
General principles to be observed by Government officers in entering into an—— or contract on behalf of the Government	307 and Appendix XIX
ALTERATIONS—
———in vouchers	47(d)
———of dates of births	127-A—Note
———of pay of gazetted Government servants	114
Corrections and—in cheques issued on the Bank to be attested by full signature	58 Note 4
Proposals for———of establishment	128—130
ANNUAL ESTABLISHMENT RETURNS—
Rules for the preparation of—	127-127-A
ARREARS OF PAY AND ALLOWANCES—
Period within which———may be paid	74
Preparation of bills for———	141
ATTACHMENTS—
———of pay and allowances to be noted on last-pay certificates	102—(1)
———of pay and allowances for debt	107-B
—of pay and allowances for debt of Government servants in the United Kingdom	107-C(2)
ATTORNEY—POWERS OF—
Register of———to be kept in the Treasury	103(a) Note
AUDIT—
Extent of———performed on Government charges	78
AUDIT OBJECTIONS—
Procedure to be followed by Treasury Officers in connexion with	81
Prompt attention to——	79
Prompt recovery of amounts disallowed under——	80
Rules regarding——	79—81
AUDIT AND ACCOUNTS ORDER—
——issued under section 166(2) and (3) of the Extracts from——	6 and Appendix 1
The term——defined	6
AVERAGE COST—
Calculation of——of pay of a post	129 (b)
	Notes and Appendix VIII
B
BANK—
Claims against Government at places where Treasury business is conducted by a branch of the——to be first presented at the Government Treasury	45-E(1)
Procedure for the receipt of Government dues at places where the Government Treasury banks with the branch of the—	31-A
Rules regarding the execution of Bond of indemnity by—a for drawing leave salaries, etc.	103—103—A
The term——defined	7
BILL (S)—
Circumstances in which a——or a voucher may be signed by a person other than the head of the office	47 (g) Notes
Circumstances in which copies of—for remittances may be issued	75
Forms of——to be used in connexion with works expenditure	310—311
Government accept no responsibility for loss or misappropriation on——sent through a messenger for encashment	111
Period of currency of——cheques and vouchers, etc.	Appendix XV
Procedure to be followed by Treasury Officers when cashing——received from Government servants at a distance from the Treasury	48
The subscriber to a service fund is himself responsible for seeing that proper deductions are made from——	383
BILL(S)—TRAVELLING ALLOWANCES—
Form of——of a Gazetted Government servant	118
Register of——to be maintained by countersigning officers	119
BINDING CHARGES—
Rules regarding——	Appendix X-22
BOND OF INDEMNITY—
Form of——	103 and Appendix-VI
Rules regarding the——for drawing leave salaries etc.	103
BOOKS—
Rules regarding the purchase of——	Appendix X-2
BOOK TRANSFER—
Adjustment of transactions by——	85, 85-A and 189—191 and Appendix IX.
The term——defined	8
BUILDINGS—
Classification of repairs to Government—	270
Records to be maintained in connexion with Government—	265
The responsibility for works in connexion with Government——generally devolves on the Local Officer	264
Register of Government—	269
Rules regarding construction, repairs and maintenance of Government—	261—317
BULLION—JEWELLERY, ETC—
—may be received in the Treasury in special cases	39
C
CAMP FURNITURE—
Rules regarding purchase of—	Appendix IX-37
CANCELLATIONS OF DRAFTS—
Rules regarding the——for remittances	330—332
CANTONMENT TAXES—
Rules for the payment of—	Appendix X-30
CAPITAL AND REVENUE ACCOUNTS—
Maintenance of——for Government buildings	268
CASH BALANCE—
Procedure for the periodical verification of—in an office	29 and 30
CASH CHESTS —
A department should not ordinarily require its—being kept in the Treasury	35
Cases in which departmental—may be kept in the single lock	38-A
Cases in which departmental—are permitted to be lodged in the Treasury	36
Procedure to be followed in connexion with the receipt and return of departmental—in the Treasury	36 and 38
CATTLE—
Sale proceeds of impounded——how treated	344 (a)
CHALAN—
Money paid into a Government Treasury should be presented with a——	31—34
CHEQUE(S)—
—from books obtained from a Treasury should not be drawn on other Treasuries	55
—may be accepted in payment of departmental receipts	24
—not to be issued for sums less than Rs. 10	59
—on banks received in payment of Government dues at places where Treasury business is conducted by the State Bank must be crossed	25
—to be written in special cheque writing ink	58 Note (2)
A separate———book should be used for each Treasury or Sub-Treasury	55
Corrections and alterations in———issued on the Bank to be attested by full signature	58 Note (4)
Endorsement on———	64
Form of drawing———in favour of persons not employed in Government service or of private persons, etc.	64
Government accepts no responsibility for loss or misappropriation on———sent through a messenger for encashment	111
Period of currency of——issued by officers of different departments	62 and Appendix XV
Precautions to be taken in writing the amount of———	58
Procedure for the custody of———books	57
Procedure to be followed in drawing———not for cash payment but for credit to some other account	64 Note 2
Procedure to be followed in issuing——— on Sub-Treasuries	63
Procedure to be followed in sending a specimen signature of a Government servant authorized to draw———	66
Procedure to be followed when———are accepted in payment of Government dues	25-25-B
Procedure to be followed in obtaining———books	54
Procedure to be followed when a———is lost	65
Rules regarding the issue of———	53—66
The Treasury or the Bank to be advised before a new——— book is brought into use	56
Rules regarding payment of contingent bills by—	53-Note, App. VII
CLAIMS AGAINST GOVERNMENT—
Prompt settlement of———	159
CLAIMS—ARREAR—
Rules regarding payment of———	74
CLAIMS TO REVENUE
Remissions and abandonments of———	82-A
CLOCKS—
Rules regarding the purchase of office———	Appendix X-3
COLLECTOR—(or DISTRICT OFFICER
The term—defined	10
COMMISSION TO BANKS—
Rules regarding the payment of———	Appendix X-4
COMMUNICATION AND EFFECT OF SANCTION
Rule regarding	372—380
COMPENSATION FINES—
Deposits of———	343 (b)
COMPENSATION FOR LAND—
Rules regarding———taken up for public purposes	198—203 and Appendix XI
COMPENSATION FOR LOSS OF PROPERTY—
Rules regarding the payment of———to Government servants	Appendix X-5 10-A and Appendix 1-A
COMPTROLLER AND AUDITOR GENERAL’S ACT.
CONTINGENCIES—
Definition of——	150
Rules regarding——	150—193
CONTINGENCIES—CONTRACT—
Definition of——	153 (a)
CONTINGENCIES—COUNTERSIGNED—
Definition of——	153 (e)
CONTINGENCIES—RECURRING—
The sanction of competent authority is required for——	165
CONTINGENCIES—SPECIAL—
Definition of——153 (c)
CONTINGENT BILLS—
Forms of——	176—187
Money should not be withdrawn from the Treasury on——unless required for immediate disbursement	162
Officers who are permitted to draw——under their own signature	176 Note (2)
Pay and allowances are not drawn on——with certain exception	156
CONTINGENT CHARGES—
———are to be recorded in the accounts in the month in which they are disbursed from the Treasury	164
——in respect of which advance payments may be made	162
——incurred on account of wages of coolies should be supported by a certificate from the disbursing officer	157
——may not be incurred in excess of the amount provided in the budget without a previous extra appropriation being obtained	158
——really due by Government should be paid without delay	160 and 161
All—incurred must be paid and drawn without delay	159
Charges against two major heads may not be included in the same bill of——	163
Classification of——	153
For of bills forms drawing——	176—187
Government servants should exercise vigilance in incurring——	169
Procedure for the adjustments of——incurred for another office	192
Registers to be maintained in respect of	173—175
The duties and responsibilities of controlling officers in respect of	171—172
The duties and responsibilities of the drawing officer in connexion with——	169—170
——paid by cheques— Rules regarding	Appendix-VII
CONTINGENT EXPENDITURE—
Miscellaneous rules regarding———on certain subjects	193 and Appendix X
CONTRACTORS—
Advances to———and disbursers	312—313-A
CONTRACTS—
General principles to be observed by Government officers in entering into——or agreements on behalf of the Government	307 and Appendix XIX
CONTRACTS—(concluded)—
Lumpsum———to be adopted as far as possible for the execution of petty and minor works	307
CONTRIBUTIONS—
The recovery of———is watched by the Accountant General	95
Payments of grants-in-aid and———	209 and Chapter XVI-A
CONTROLLING OFFICERS—
The duties and responsibilities of———in respect of contingent charges	171 and 172
The duty of seeing that departmental revenue receipts are collected and paid into the Treasury rests on the———	87
CONVERSION—
———of a rentable residential building into non-residential	291—A
CONVEYANCE HIRE—
Rules regarding the payments of———charges	Appendix X-6
CONVEYANCES—
Advances for the purchase of———	245—248
CONVICT CHARGES—
Realization of———from other Governments	96
CO-OPERATIVE SOCIETIES-DUE RECOVERY OF—	107 C C
COPIES—
Circumstances in which———of documents may be issued	75
CORRECTIONS—
———and alteration in cheques issued on the Bank to be attested by full signature	58 Note 4
Manner in which—in accounts vouchers etc. may be made	83
COUNTERSIGNING OFFICER—
Responsibility of a———for over-charges	76 and 77
CURRENCY—PERIOD OF—
———of vouchers, drafts, cheques, etc.	Appendix XV
CURRENCY NOTES—
Departmental receipts may be realized in———of all denominations	23
CUSTOMS DUTY—
Claims for refund of excess———or for recovery of———short levied on Government stores should not be made if the amount involved is less than five rupees	Appendix X-8
D
DATE OF BIRTH—
Authorities by whom the———of a Government servant may be altered	127-A Note
DATE OF PAYMENT—
——to be quoted by payees in the acknowledgments on sub-vouchers, acquittance rolls, etc.	47 (k)
DEATH—
Pay and allowances and pension are admissible for the day of———	99 (a)
Procedure for the payment of pay and allowances of a Government servant after his———	99 (b)
Rules regarding the procedure to be followed in the case of—— of Government servants and pensioners	99—102
DEDUCTIONS—
Authority for———made in a bill should be quoited	47 (j)
Fund———	104-104-A
Rent———	107-A
DEEDS—
Procedure to be followed for deposits and return of valuables security bonds———etc., in the Treasury	38
DEFALCATIONS—
Rules regarding———	82-82-B and Appendix XIX-B
DEFINITIONS—
——of the terms used in this volume	4—18
DEPARTMENTAL CASH CHESTS—
Rules regarding the custody in Government Treasury of———	35—40
DEPARTMENTAL RECEIPTS—
Government servants receiving money in payment of———must give the payer a receipt	26
DEPARTMENTAL REVENUES—
Rectification of wrong credits of———	87 (b)
Responsibility for payment of———into Treasury	87 (a)
DEPOSITS—
Amounts which may be credited to any known head of account should not be credited to———	342
Authority required for credit as———	342
Classification of———	340
Lapse of———	351—353
Rules regarding———	340—361-A
Rules regarding the repayments of———	346—346-A
The treatment of certain items as———is prohibited	343
DEPOSIT(S)—CIVIL COURT—
Definition of———	340
Rules regarding———	354—360
DEPOSITS—CRIMINAL COURTS—
Definition of———	340
Rules regardings———	354—360
DEPOSITS—PERSONAL—
Definition of———	340
Repayments of———made only on cheques	361
DEPOSITS—REVENUE—
Definition of———	340
DEPOSITS—SECURITY—
Rules regarding———	69—73
DESTRUCTION—
———of accounts records	85-C and Appendix XVI
DISALLOWANCE(S)—
———against a Government servant transferred to another district to be communicated to the Treasury Officer of that district	81 Note 1
A Treasury Officer should not enter into any correspondence in connexion with a———	81 Note 5
Period within which a representation or protest against———may be submitted to an administrative authority	81 Note 2
Procedure to be followed in adjusting———on contingent bills	186
Registers of———to be maintained at the Treasury	81 Note 4
DISCOUNT ON CHEQUES—
Rules regarding the payment of———	Appendix X-7
DISCOUNT ON STAMPS—
Rules regarding the payment of———	204
DISCRETIONARY GRANTS BY MINISTERS—
———Rules regarding	Appendix X-A
DISPUTABLE CLAIMS—
———not to be honoured by Treasury Officers	Appendix II-18
DRAWEE—
Definition of the term———of a Bank Draft	320-A
DRAWER—
Definition of the term——of a Bank Draft	320-A
DRAWING OFFICERS—
Responsibility of———for overcharges	76 and 77
The duties and responsibilities of———in respect of contingent charges	169 and 170
The responsibility of———for amounts drawn on pay bills of establishment	138
DUPLICATES—
———of bills or vouchers may be kept in certain cases	75
Circumstances in which———of documents may be issued	327-329
Rules regarding the issue of———of Government Drafts	50 Note 3
E
EFFICIENCY BAR—
The approval of the competent authority should be obtained before increments over an———in a time-scale of pay are drawn	114 Note, and 137 Note
ELECTRIC INSTALLATION—
Rules relating to works connected with———	277—277-A
ENDORSEMENTS—
Vouchers containing unauthorized, incomplete or irregular ———should not be paid at the Treasury	47 (l)
ERASURES—
———on vouchers and bills	47 (d) and 83-A
———in accounts, vouchers, etc., are strictly prohibited	83
ESTABLISHMENT (S)—
Division of———into sections for the purpose of bills and other returns	125
Rules regarding———charges	125—149
ESTABLISHMENT(S)—(Concluded)—
Rules regarding the preparation of pay bills of_____	131—137
Rules regarding the preparation of proposition statements of_____	128—130
Rules regarding the preparation of the annual returns of_____	127—127-A
The consent of the Accountant General should be obtained to any changes in the arrangement and to the introduction of any new sections in an_____	126 (b)
ESTIMATES—
_____for special repairs and additions and alterations to buildings to be sent to Divisional Engineers for scrutiny	271 and 273
Rules regarding the preparation of _____for repairs relating to Government buildings	273—274
EXAMINER, LOCAL FUND ACCOUNTS—
Audit of accounts of Local Bodies and Institutions under _____receiving grants-in-aid	369-K
EXPENDITURE—
Classification of_____by heads and whether voted or charged to be entered on vouchers	47(e)
General principles governing the incurring of liability and settlement of claims on account of_____	158—162
F
FEES—
Rules for accounting of_____received by Government servants for work done for private bodies	361-A
Schedule of_____ to be paid to architects and others in connexion with the execution of Government works	305 (b) and (c)
FIDELITY BONDS—
_____of insurance companies may, in certain cases, be accepted as security from Government servants	71-A and 71-C
FINES—
_____are not to be placed in deposit	343 (b)
FIXTURES—
Rules regarding expenditure on_____of Government buildings	Appendix X-10
FOREIGN SERVICE—
Recovery of subscription to a service fund in the case of a Government servant on_____	386
FUND DEDUCTIONS—
The duty of making_____devolves on the drawers of bills	104
The Treasury Officer is responsible for checking the recovery of certain classes of_____	104-A
FUNDS—
See under Service Funds
FURNITURE—
List of articles of_____purchase of which from Government Funds is permissible	Appendix X—37
Portraits of distinguished Government servants may be treated as_____	Appendix X—11
G
GARDEN CHARGES—
Certain_____may be incurred by District Magistrates	Appendix X—12a
GAZETTED GOVERNMENT SERVANT(S)—
Rules regarding the drawal of pay and allowances of_____	108—121-A
The pay and allowances, leave salary payable to a_____should not be drawn until the Accountant General has intimated the rate of payment	112
GENERAL PROVIDENT FUND—
Procedure for the drawal of advances from the_____	388
GOVERNMENTS—
Rules, regarding adjustments between_____	85, 85-A and Appendix IX.
GOVERNMENT MONEY—
Rules for the safe carriage of_____	Appendix XVII
GOVERNMENT RESIDENCES—
Instructions in regard to the term of occupation of_____	291-B
GOVERNMENT SECURITIES—
_____received from contractors, etc., not to be treated as revenue	342 Note
GRANTS-IN-AID—
Payments of_____and contributions	209 and Chapter XVI-A
The Examiner, Local Fund Accounts, will furnish a utilization certificate in respect of_____given to bodies or institutions under his audit	369-K
H
HEAD(S) OF DEPARTMENT(S)—
_____may sanction the alteration of the date of birth of a Government servant	127-A Note 13
The term_____defined	13 Note
List of officers declared_____	and Annexure to chap. II
HEALTH CERTIFICATE—
_____of Government servants newly appointed should accompany pay bills	136
The_____of a gazetted Government servant newly appointed should be attached to his first pay bill	118
HOLIDAY(S)—
Date by which certain classes of bills may be cashed when the first day of the following month is_____	97 Note
HONORARIUM—
The______of a gazetted Government servant may be drawn without the A.G.’s authority	112
HOT WEATHER CHARGES—
_____are to be treated like other contingent expenditure	Appendix X—B
HOUSE BUILDING ADVANCES—
Rule to be followed in sanctioning_____	244-A—244-L
I
IMPREST
Rules regarding_____account or Permanent Advance	67
INCREASE OF PAY OR ALLOWANCES—
No payment may be made on account of_____until the expenditure has been provided for in the budget and duly sanctioned	74 (c)
Period within which claims for_____may be paid	74 (a) (1)
INCREMENTS(S)—
The approval of the competent authority should be obtained before an_____over an efficiency bar in the time-scale is drawn	137
INCREMENT CERTIFICATE—
_____should accompany pay bills where necessary	137
INDEMNITY BONDS—
Rules for the issue of_____for drawing leave salary and pension	103
INEVITABLE PAYMENTS—
Rules regarding_____	160 and 161
INSPECTING OFFICERS—
Procedure for the drawal of contingent charges incurred by an_____	188
INSTALLATIONS—
Records to be maintained in connexion with_____in Government buildings	265 (b)
INTER DEPARTMENTAL TRANSFERS—
Procedure for the record and adjustments of charges on account of_____	189—191
Rules regarding_____	189 and Appendix IX.
INTEREST—
_____at the rate specifically fixed for the purpose is leviable on certain classes of advances	242 Note 2
Action to be taken in connexion with defaults in the payment of ______on loans and advances	226 and 228
Calculation of_____on loans and advances	225
Rates of_____ to be levied on loans and advances included in the State Advance and Loan Account	220
Rule regarding_____in case of premature death of a Government Servant	242-Rule(2)
J
JAIL’S SUPPLIES—
Rules regarding_____	Appendix X—14
JEWELLERY—
Bullion and_____and other valuables received on behalf of Government may be lodged in the Treasury for custody	36
_____bullion, etc., not be treated as deposits	345
Conditions under which certain Government servants are permitted to deposit their_____and other valuables in the Treasury for safe custody	39
L
LAND (S)—
A report should be sent to Government whenever a_____taken for public purposes is to be relinquished	202
Rules regarding the acquisition_____for public purposes	198—203 and Appendix XI
LAST PAY CERTIFICATE (S)—
_____should accompany pay bills is the case of a Government servant transferred from another office	136
A_____may be issued for an establishment accompanying and inspecting officer to enable him to draw pay from another treasury	149
Demand received against a Government servant after the issue of his_____to be communicated to the Treasury to which be has been transferred	102 (1)
Forms of_____	102 and Appendix V.
Instructions for the prepartion of_____ in the case of non-gazetted Government servants	104-A
No further payment to be made to a Government servant for whom a_____has been issued	101
Rules regarding_____	101—102
LEASING—
General principles for the construction, acquisition or_____of residences for Government officials	264-A (ii)
LEAVE SALARY (IES)—
Place at which the_____of a Government servant may be paid	98 and 98-A
Rules regarding the payment of_____to the agent of a Government servant	103
The_____of a gazetted Government servant in the pay scale the maximum of which exceeds Rs. 1200 per month should not be drawn until the Accountant General has intimated the rate	112 and Note 2
The_____of a non-gazetted Government servant should be drawn from the Treasury from which his pay is ordinarily disbursed	138
LIVERIES—AND WARM CLOTHING—
Rule regarding the supply of_____	Appendix X-16
LOANS AND ADVANCES—
Rules regarding_____	216—240-B
Mode of drawing and repayment of_____	223 and 224
LOCAL FUNDS (S)—
Annual verification of balances of_____at a Treasury	367
Definition of the term_____	362
Procedure to be followed when Government has to incur charges on account of a_____	369
Rules regarding_____	362—369
The account of_____at a Government Treasury is a pure banking account	364
The transaction of_____are not included in the Government Accounts	362
LOSSES—
_____or defalcations of public money, stores, etc. to be reported to the Accountant General	82
Rules regarding the disposal of cases of_____of Government money	82, 82-B and Appendix XIX-B.
LUMPSUM CONTRACTS—
Payments for work done on_____	311
M
MEDICAL STORES—
Local purchase of certain_____by_____the Chemical Examiner	Appendix X-17
MEMBERS OF LEGISLATURE—
Pay bills of the_____rules regarding	107-D to 107-H
MINOR WORK(S)—
_____are to be initiated by the Heads of Civil Departments	297
All_____to be carried out by the Public Works Department	297
Definition of_____	262
Provision of funds for_____	298
Rules regarding the construction of_____	297—298
The responsibility for the execution of_____devolves on the Public Works Department	264 (b)
MISCELLANEOUS CHARGES—
Rules regarding_____ (Refunds of Revenue)	194—209
MISCELLANEOUS DEMANDS—
Realization of_____Government	95
MONEY(S)—
_____tendered as Government revenue should not be kept apart from the Government Account	21
All Government_____to be retained in Government Treasury or deposited in the Bank	20
Conditions under which treasurers are permitted to keep in Treasuries private_____	40
Defalcations or losses of public_____, etc., to be reported to Accountant General	82
Government does not accept any responsibility for losses or defalcation of private—of a treasurer kept at the Treasury	40 (5)
Rules regarding the receipt and custody of Government_____	19—34-A
Rules regarding the safe custody of Government_____in a department or office	28
MORTGAGE BOND—
Form of_____for house building advances	244-E
Form of_____for motor advances	245-N (2) and (3)
Form of_____for motor-cycle advances	246 Note
MOTOR CARS—
Rules regarding charges on account of the maintenance and up-keep of Government_____	Appendix X-18
MOTOR CAR (BOAT AND CYCLE) or Scooter
Rules regarding the grant of advances for the purchase of_____	245—246
MOTOR-TRANSPORT—
All touring officers are authorized to use_____for the conveyance of their camp equipment	Appendix X-41
MUNICIPAL TAXES—
Rules regarding the payment of_____	Appendix X-10
MUSTER ROLLS—
Rules regarding_____	307-A
N
NAZUL—
Rules regarding_____contingent charges	Appendix X-19
NEWSPAPERS—
Rules regarding the purchase of_____	Appendix X-2
NON-GAZETTED GOVERNMENT SERVANTS—
The pay and allowances of certain classes of_____are drawn on forms of pay bills for gazetted Government servants	109
NON-RESIDENTIAL BUILDINGS—
Rules regarding the recovery of rents of_____	291-D
NOTARIES PUBLIC—
Government servants appointed as_____are subject to certain conditions allowed to appropriate departmental receipts for departmental expenditure	21—A(f)
O
OBJECTIONS—
Duties of Treasury Officers in connexion with audit_____	79—81-B
OFFICE—
Transfer of_____of gazetted Government servants to be reported to the Accountant General	115
ORIENTAL LANGUAGES—
Procedure for the drawal of rewards for proficiency in_____	120
OVERCHARGES—
Rules regarding the responsibility of different authorities for_____	76 and 77
OVERDUE CHARGES—
Recovery of_____for electric supply made to Government servants.	91-A
OVER PAYMENTS—
Rules regarding the recovery of_____	81-A and 81-B
OVER WRITINGS—
_____or erasures in accounts, vouchers, etc., are strictly prohibited	83 and 83-A
P
PARTNERSHIP CONCERNS—
Payments claims of_____	45-F
PAY AND ALLOWANCES—
_____are not be treated as deposits	343 (a)
_____may be drawn for the day of a person’s death	99 (a)
_____may be paid only on the personal claim of the gazetted Government servant concerned	110
_____of a gazetted Government servant may be made payable to some well-known bankers or agent	110
Attachment of_____for debt	107-B
A gazetted Government servant absent in England, must make his own arrangements to receive his_____due in India	117
PAY AND ALLOWANCES—(concluded)—
Drawal of_____by gazetted Government servants allowed to recess in the hills during the hot weather or required to accompany the headquarters of Government to a hill station from the Treasury at that hill station	121-A
General rules regarding_____	97—107-C
Period within which claims for arrears or increase of_____may be paid	74 (a)(1)
Place at which the_____of a gazetted Government servant may be drawn	98, 98-A and 121
Rules regarding, the payment of_____claimed on behalf of a deceased Government servant	99(b)
Rules regarding the payment of_____to the agent of a Government servant	103
The_____of a gazetted Government servant may not be drawn at an increased or a changed rate unless the bill is pre-audited or accompanied by a letter of the Accountant General authorizing the amount to be drawn	114
The_____of a gazetted Government servant in the pay scale, the maximum of which does not exceeds Rs. 1200 p.m. may be drawn without the Accountant General authority	112
The_____of a gazetted Government servant may be drawn partly at his headquarters and partly at other places	121 Explanations
The distribution of amounts drawn on account of_____at rates other than those shown in pay bills is prohibited	140
The first claim for_____of a Government servant at station should be supported by a last-pay certificate	101
Undisbursed_____should be refunded	138
PAY BILLS—
_____should be supported by an absentee statement, where necessary	134
A detailed account of amounts drawn and disbursed on account of_____is not necessary	139
Cases in which_____may be presented for pay due for a part of a month	97
Date by which_____may be signed and presented for payment	97
Due date for the payment of_____	97
Forms of_____for drawing the pay and allowances of a gazetted Government servant	108
Forms of_____of establishment	131
Government is not responsible for any loss or misappropriation on_____sent through a messenger for encashment	111
Health certificates and last-pay certificates should accompany_____where necessary	136
In the_____the establishment should be distributed into sections	126
Increment certificate should accompany_____where necessary	137
Power to sign_____of certain establishments under their control delegated to certain officers	131 Rule—4
Precautions to be taken in paying_____of gazetted Government servents quitting service or placed under suspension	97 Note 2
Preparation of_____for arrear of pay	141
Rules regarding the_____of gazetted Government servants	108—123
Rules regarding preparation of_____of establishments	131—137
Rules regarding presentation and payment of the_____of members of the Legislature	107-D to 107-H
The duty of noting proper deductions on_____devolves on the drawing officer	132
Treasury officers should arrange to pay_____on the first working date of the month	97
PAY OF INFERIOR SERVANTS
_____may be drawn on contingent bills in certain cases	156
PAYEE—
Definition of the term_____of a Bank Draft	320-A
PAYMENTS(S)—
By postal money order (General Rules)	52
All_____must be supported by voucher setting forth particulars of claims	46-A
Procedure to be followed by Treasury Officers when a claim for a_____which is not in order is presented at the Treasury	42
Procedure to be followed in respect of_____to persons not in Government service	46 and 46-B
Rules regarding Government	41—46-B
PENSION(S)—
_____are not to be treated as deposits	343 (a)
_____may be drawn for the day of the person’s death	99 (a)
Adjustments of_____between different Governments	85 and Appendix IX.
Rules regarding the payment of_____to the agent of a pensioner	103
PERCENTAGE CHARGES—
Levy of_____by the P.W.D. for works entrusted to them	306
PERMANENT ADVANCES(S)—
Authorities by whom the amount of_____may be fixed	67—1
Purposes for which a_____may be used	67—3
Rules regarding_____	67
PETTY CONSTRUCTIONS AND REPAIRS—
Applicability of the rules regarding civil work to_____	261
PETTY WORKS—
_____are to be initiated by Heads of Departments	292
Definition of_____	262
Procedure to be followed in the construction of	292—296
Procedure to be followed when_____are entrusted to the Public Works Department	294 and 296
Provision of funds for the construction of_____	293
The responsibility for the execution of_____devolves on the local officer	264
PAISE—
Rules regarding the omission of_____from bills or vouchers	47 (n)
PLUS AND MINUS MEMORANDA—
Rules regarding_____to be maintained in connexion with revenue advances	234 and 235
POLICE CLOTHING—
Rules regarding_____charges	Appendix X-14
POLICEMEN—
Rules regarding remittance to_____	337—339
POSTAGE CHARGES—
Rules regarding_____	Appendix X-21
POSTAGE STAMPS—
Procedure to be followed in obtaining the supply of service_____	166—168
Rules regarding use of service—	165-A
POSTAL MONEY ORDER—
Payments to suppliers of amounts less than Rs. 50 may be made by——	52
POWERS—
Rules regarding the financial——of subordinate authorities are to be found in the Book of Financial Powers
PRINTING CHARGES—
Rules regarding——	Appendix X-22
PRISONERS—
Money belonging to——should be paid into the treasury as a revenue deposit	344 Note 2
PRIVATE BUILDINGS—
Rules regarding hire of——for use as an office or workshop	Appendix X-24 (Note 1).
PRIVATE PERSONS—
Payments to——	46 and 46-B
PROFICIENCY IN ORIENTAL LANGUAGES—
Rewards for——	120
PROJECTS—PREPARATION OF—
Fees to be paid to a firm of architects or consulting engineers for——	305 (b) and (c)
PROPOSITION STATEMENTS—
In preparing——the establishments should be distributed into sections	126(a) Note
Rules regarding the preparation of——of establishment	128—130
PROVIDENT FUNDS—
Rules regarding——	392—396
PUBLIC WORKS DEPARTMENT—
Rules in this volume are applicable to the——in addition to special rules applicable to that department	1
PUBLICATIONS—
Rules regarding the purchase of——	Appendix X-2
PURCHASE OF STORES—
Rules for the——required for use in Government Departments	260 and Appendix XVIII.
R
RAILWAYS—
Period within which claims between——and Government may be admitted	74 (a) (2)
READJUSTMENT OF PAY AND ALLOWANCES—
——by the head of an office is prohibited	140
REAPPROPRIATION APPLICATION—
Proposals for the revision of establishments should be accompanied by a——if necessary	130
RECEIPT FORMS—
Procedure for obtaining and the custody of books of——	27
RECEIPTS—
——for sums exceeding Rs. 20 to be stamped	47 (m)
——for sums less than Rs. 500 do not ordinarily require the signature of the Treasury Officer	31-C
Circumstances in which copies of–––may be issued	75
The appropriation of departmental–––to departmental expenditure is prohibited	21
RECOVERIES—
–––are ordinarily made at a rate not exceeding one-third of pay	81, Note 3
–––from non-gazetted Government servants on account of security deposits and court attachments to be made in cash	133
Method of effecting–––on account of retrenchments or dis-allowances	81, Note 6
–––of overdue charges for electric supply made to Government servants	91-A
–––from Government servants on leave out of India are not made until their return to duty in India	81-A
–––of over payments more than a year old may be made by the Accountant General only under orders of Government	81-B
–––of rents on buildings and lands	91 and 92
RECURRING CHARGES—
Rules regarding–––	Appendix X-23
REFUNDS—
Rules regarding–––of revenue	194—197
Rules regarding–––and cancellation of Drafts	330—332
Rules regarding–––of excess amounts paid by a lonce	250-A
REMISSIONS—
Proposals for–––of rents for residential buildings to be submitted to Government for sanction	291
Sanction of Government is required to the–––or write-off of irrecoverable loans or advances	238
–––of and abandonments of claims to revenue	82-A
R.B.I. REMITTANCES
Drafts are not transferable	320-B
Bank draft may be accepted in payment of departmental receipts	24
Cancellation and refund of Bank Drafts	330—332
Issue of duplicates of Bank Drafts	327—329
Procedure to be followed in the case of–––issued in connexion
with sepoy’s and policemen’s remittances	336—339
Purposes for which–––are issued	318-D & Annexure
Refund of–––	330—332
Rules regarding	318A—339
Rules regarding the issue of–––to Government officers and to the public	Annexure to Chap. XIV
REMITTANCES—
–––from one Treasury to another how made	318-C
REMITTER—
Definition of the term–––of a Drafts for remittance	320-A
RENT(S)—
Preparation and sanctioning of–––statements in connexion with Government residential buildings	279—282-A
Maintenance of register of–––	278
Proposals for the remission of–––of residential buildings to be submitted to the Government for sanction	291
Procedure to be followed in regard to the intimation of demands for and recovery of–––	283—291
Procedure to be followed in the recovery of–––on building incharge of the Public works Department	91—94
Responsibility of the local officer for reporting the completion of a work and for recovering–––at the sanctioned rate	280 and 281
Rules regarding recovery of_____of non-residential buildings	291-D
Rules regarding the deduction of_____from pay bills	107-A
RENT CHARGES—
Rules regarding_____	Appendix X-24
RENT STATEMENT(S)—	279—282-A
Preparation and sanctioning of—
Procedure for the recovery of rents for residential buildings and for the disposal of_____	107-A
REPAIRS—
A portion of expenditure on account of special_____may increase the capital value of buildings	271
Classification of_____to Government buildings	270
Manner in which provisions made for_____to residential buildings	272
REPAIRS—ANNUAL—
Definition of_____	270
REPAIRS—QUADRENNIAL—
Definition_____	270
REPAIRS—SPECIAL—
Definitions of_____	270
RESERVE BANK OF INDIA—	Annexure A to Appendix II.
Agreement between the Governor of Uttar Pradesh and the_____Remittances_____	318A—339
RESIDENCES—
General principles for the constructions, acquisition or leasing of— for Government officials	264-A (ii)
RESIDENTIAL BUILDING—
Conversion of rentable_____into non-residential	291-A
RESPONSIBILITY AND DUTIES OF FINANCE AND ACCOUNT OFFICERS—
Rules regarding_____	397—400-D
RETERNCHMENT(S)—
A Treasury Officer should not enter into any correspondence in connexion with a_____	81 Note 5
Period within which a representation or a protest against_____ may be submitted to an administrative authority	81 Note 2
Registers of_____to be maintained at the Treasury	81 Note 4
REVENUE ADVANCES—
Rules regarding_____	229—237
REVENUE CLAIMS—
Remissions and abandonments of_____	82-A
REVENUE—DEPARTMENTAL—
General rules regarding_____	87—90-A
REVENUE RECEIPTS—
Duty of checking the credit of_____devolves on the Revenue Department and not the Audit, Department	86
Realization of miscellaneous demands of Government which are not_____is watched by the Accountant General	95
Rules regarding the check of_____	86—96
The duty of seeing the departmental_____are paid into the treasury rests with controlling officers	87
The manner in which the recorded collection of_____are to be scrutinized	88 and 89
REVENUE REFUNDS—
Rules regarding_____	194—197
REWARDS—
Rules regarding the payment of_____in the Police Department	Appendix X-25
The procedure the drawal of_____for proficiency in Original languages	120
RULES—
Authorities by whom the_____in this volume have been made	2
Extent of application of the_____in this volume	1
Modification of the_____in the volume requires the approval of the authority by whom they have been made	3
_____regarding the destruction of accounts records	85-C
_____for accounting of fees received by Government servant for work done for private bodies	361-A
Stores Purchase_____	260 and Appendix XVIII.
S
SAFE CARRIAGE—
Rules for the_____of Government money	Appendix XVII
SCALES—
Rules regarding the purchase of weighing_____	Appendix X-26
SECRET SERVICE EXPENDITURE—
Rules regarding_____	206-A
SECTION WRITING CHARGES—
Rules regarding—	Appendix X-27
SECURITY BONDS—
Procedure to be followed in the case of valuable deeds, _____, etc. deposited in the Treasury	38 (a)
SECURITY DEPOSITS—
Annual examination of the adequacy of_____	72
Fidelity bonds of Insurance companies may, in certain circumstances, be accepted in place of_____	71-A and 71-C
Fixation of the amount of_____	70
Form which_____should be taken	71
Persons from whom_____should be taken	69
Precautions to be taken in accepting Government securities, etc. as_____	71
Precautions to be taken in returning the_____of a Government servant vacating office.	73
Recoveries on account of_____should be made in cash and not by deductions from pay bills	133 (a)
Rules regarding_____	69
SERVICE BOOKS—
Instructions for the disposal of_____ in the case of non-gazetted Government servants transferred to another office or promoted to a gazetted post	144
Rules regarding the maintenance of_____	142-144-A
SERVICE FUND(S)—
Circumstances in which subscriptions to certain_____may be paid in cash	384
SERVICE FUND(S)—(Concluded)—
Rules regarding_____	381—396
Rules regarding payments from_____in the case of Government
servant on retirement	389
Rules regarding the payment of advances, etc. from_____	388
Rules regarding the recovery of subscription to_____	381—387
Submission by Treasury Officers of a detailed list of subscriptions
on account of_____	391
Subscription to a_____to be noted on the last-pay certificate in the
case of Government servant, transferred to another station	387
The number of account or policy in a_____to be specified when
subscriptions are paid in	385
SERVICE STAMPS—
_____are not be used for work in connexion with local fund	366
Procedure for obtaining_____	166
SHERIFFS’ PETTY ACCOUNTS—
Deposits on account of_____	358
SIGNATURE—
_____given on a voucher by a mark or seal or thumb-impression
should be attested...	47 (g)
A specimen_____of a Government servant drawing cheques to be
sent to the Treasury or the Bank	66
Vouchers bearing_____with a rubber of facsimile stamp should
not be accepted	47 (g)
SINGLE LOCK—
The private money of Government treasurers may be kept in the—	40 (1)
SPECIAL CHARGES—
Authority for_____included in voucher should be quoted on the
voucher	47 (i)
SPECIAL RECOVERIES—
Realization of_____is watched by the Accountant General	95
STAMPS—
Rules regarding discount on_____	204
Rules regarding the purchase of rubber_____	Appendix X-28
STATIONERY—
Rules regarding the purchase of_____and rubber stamps	Appendix X-28
STERLING OVERSEAS PAY—
Pay includes_____	81 Note 3-A
Payment of_____in the United Kingdom to more than one
nominee not permissible	110 Note 3
STORES—
Accounts to be maintained in connexion with_____	258
Procedure to be followed in connexion with the issue of_____	257
Procedure to be followed in connexion with the receipt of_____	256
Rules regarding_____	255—260
Rules regarding the purchase of_____	260 and Appendix
	XVIII.
SUB-TREASURES—
The term is included in the term Treasury_____	16
Procedure to be followed in issuing cheques on_____	63
SUPERIOR SERVICE (INDIA) FAMILY PENSION FUNDS—
Rules regarding subscriptions, etc., to————395-A
PERNUMERARY APPOINTMENTS—
———may be made in an establishment in certain cases	140
T
TAKAVI ADVANCES—
Rules regarding———	229—237
TAXES—MUNICIPAL AND CANTONMENTS—
The sanction of Government is not required to the payment of—	165 and Appendix X-29and 30.
TELEGRAM CHARGES—
Rules regarding——	Appendix X 21—II
TELEPHONES—
Rules regarding installation of———	Appendix X-40
THERMANTITODES—
Government sanction is required to the purchase of–––	Appendix X-32
TENTS—
Rules regarding the supply of———	Appendix X-31
TIME-SCALE OF PAY—
The approval of the competent authority should be obtained before increments over an efficiency bar in a—are drawn	137 Note
The pay of a gazetted Government servant at a rate above an efficiency bar in the———should not be drawn without specific orders of the competent authority	114 Note
TRANSFER(S) OFFICE—
Every–––of a gazetted Government servant to be reported to the Accountant General	115
Procedure to be followed in connexion with	116
Rules regarding the———	115 and 116-B
TRAVELLING ALLOWANCES—
A register of–––should be maintained by countersigning officer	119 and 148
Rule regarding the drawal of—--of non-gazetted establishment	145—148
Rules regarding the drawal of——of non-gazetted establishments in the Public Works and Agriculture Departments etc.	146-A and 146-B
TRAVELLING ALLOWANCE BILLS—
Rules regarding the countersignature of———	146 and 147
Rules regarding the preparation of———	145—148
Rules regarding———of gazetted Government servants	118 and 119
TREASURE CHESTS—
Public money in the custody of a Government servant to be kept in–––	28
TREASURY—
The term———defined	16
The transfer of the independent charge of a———by a gazetted Government servant to be reported to the Accountant General	115
TREASURY OFFICER—
The term———defined	17
Responsibility of a———for overcharges	76 and 77
TREASURY RULES
The term–––defined	18
–––issued by the Governor	Appendix II
TYPE WRITERS—
Rules regarding the purchase of—	Appendix X-34
U
UMBRELLAS—
Rules regarding the supply of–––to Class IV servant	Appendix X-35
UNCLAIMED PROPERTY—
Sale proceeds of–––how treated	344 (b)
UNCURRENT —COINS—
–––should not be kept in the private money of Treasurer kept at the Treasury	40 (2)
UNITED KINGDOM—
Receipts and disbursements of the State in the–––	85-B and 85 BB
Government servants absent in England or––must make their own arrangements to receive pay in India	117
UTILIZATION CERTIFICATES—
Responsibility of the Examiner, Local Fund Accounts, for furnishing in respect of grants-in-aid under his audit	369-K
V
VALUABLE(S)—
Procedure to be followed in the case of security bond deeds, etc.,deposited in the Treasury	38 (a)
VALUE PAYABLE POST—
Procedure to be followed in the case of vouchers for articles received by–––	50 Note 2
VOUCHER(S)—
–––Containing unauthorized, incomplete or irregular endorsements not be paid at the Treasury	47(l)
–––requiring previous countersignature not be paid if presented without countersignature	47 (h)
–––should be filled in and signed in ink	47-(c)
Acknowledgment by the payee to be obtained on–––– at the time of payment	50
Authority for any special charges included in–––to be quoted	47 (i)
Authority for deductions made in a–––must be quoted	47 (j)
Charges against two major heads should not be included in the same–––	47 (f)
Circumstances in which a bill or a–––may be signed by a person other than the head of office	47 (g)
Copy of sanctions accompaning a–––to be certified by a responsible Government servant	47 (i)
Corrections and alterations in–––to be attested	47 (d)
Dates of payment to be noted by payees in the acknowledgment in–––	47 (k)
Duplicates of–––may be obtained in some cases for purposes of record	50—3
VOUCHER(S)—(concluded)—
Erasures are not allowed in–––	47 (d)
Heads of classification of charges should be entered on––	47 (e)
Instructions for the preparation of–––	47
No payment may be made on a–––signed by a clerk or with a rubber stamp	47 (g)
Pay order to be recorded on–––by the responsible authority before payment	49
Period of currency of–––cheques, etc.	Appendix XV
Precautions to be taken in writing in words the amount in–––	47 (c)
W
WARM CLOTHING
Rules regarding the supply of–––	Appendix X-16
WATER PROOF CAPES–––
Supply of–––to Government servants	Appendix X-39
WITHDRAWAL FROM TREASURY—
No–––should be made unless the money is required for immediate disbursement	162
WORKS—
Expenditure relating to petty or minor–––carried out by the Public Works Department to be accounted for under the rules applicable to the department	315
Rules regarding accounts in connexion with Government–––	308—315
Rules regarding the payment of fee in connexion with the construction of Government—	305
WORKS—CIVIL—
Extent to which responsibility for the execution of–––has been taken over from the Public Works Department	264
Rules regarding–––	261—315
WRITE-OFF—
Sanction of government is required to the remission or––––of irrecoverable loans or advances	238
X
X-RAY EXAMINATION—
Fees for–––and treatment of Government servants will be met from the contingencies of the officer under whom he is serving	Appendix X-36