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THE MADHYA PRADESH TREASURY CODEVOLUME Iregister concerned. The voucher submitted with the list of repayments will statethese tacts under the signature of the Treasury Officer.553. Unless it be otherwise provided by any law or rule or order issued bycompetent authority, a deposit repayment order shall remain in force for a period ofthree months from the date on which it was issued, after which no repayment can bemade on its authority unless it is revalidated.PAYMENT AT A SUB-TREASURY554. (1) Deposits made at a sub-treasury must be brought, item by item through thedaily sheet upon the district registers and must be numbered in the general series. Itwill, however, be sufficient to enter merely the daily totals in the district registers inthe case of transactions relating to personal deposits such as ward's estatesdispensaries, municipalities, etc. , which take place at sub-treasury unless theAccountant-General directs otherwise in any case.(2) When a Government servant in charge of a sub-treasury has occasion toplace in deposit an item which under any rule or order may be so dealt with, he may,subject to the provisions of this section, repay it without formal orders from thedistrict treasury. A register of such deposits should be kept at the sub-treasury inaddition to that the district treasury. In making repayments he should clearlyindicate the sub-treasury account in which the credit originally appeared, so that itwill be easy to trace the item and to charge off payment correctly in the districtaccount.(3) If any class of deposits is payable at sub-treasury, it must not, exceptwith the special permission of the Collector, be payable at the district treasury also.555. 2 [Deleted.]MONTHLY RETURNS556. In some cases where many deposits are received for very short periods,permission has been given to detail in the returns submitted to the Accountant-2CHAPTER VIII 10 of 32DEPOSITS
THE MADHYA PRADESH TREASURY CODEVOLUME IGeneral only those items not repaid in the month of receipt; the permission shouldnot be extended without clear proof of its necessity. In this case the returns forsubmission could not be written up till after the close of the month, and there wouldbe breaks in the series of numbers representing the deposits received during themonth which had been wholly repaid before its close.557. 3 [Deleted.]PLUS AND MINUS MEMORANDUM558. Together with the monthly deposit returns must be submitted a plus and minusmemorandum in Form M. P. T. C. 69 showing the opening balance, receipt,repayment and closing balance, under each head of deposit, including personaldeposits. As this balance should always equal the aggregate of repayable depositbalances upon the deposit registers, it has to be reduced in the April return by theamount reported for lapse under Subsidiary Rule 562.QUARTERLY CERTIFICATE559. At the end of every quarter a certificate must be recorded on the Register ofreceipt of Revenue Deposit maintained in form M. P. T. C. 64 by the Collector or bya gazetted officer of the district staff(not being the Treasury Officer) selected by thedistrict Officer for the purpose, that he has personally carefully examined theregister, and that the entries are made with the utmost care and regularity.Note:- This examination is not intended to be mechanical, and to secure only that allnecessary entries are made and initialed without file at the time of thetransaction, but also that no moneys are unnecessarily placed in deposit, orallowed to remain there without good cause.CLEARANCE REGISTER560. In April each year Treasury Officer should examine the receipt register of thesecond preceding year, and transfer to a Clearance Register in Form M. P. T. C. 70,all the outstanding balances which are not reported for lapse under Subsidiary Rule3CHAPTER VIII 11 of 32DEPOSITS
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