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THE MADHYA PRADESH TREASURY CODEVOLUME Ibehalf in the Government Securities Manual issued under the authority of theGovernment of India.COMPENSATION FOR LAND431. The procedure to be observed for the payment of compensation for land takenup for public purpose shall be regulated by the special orders reproduced inAppendix. 12.432. The Government may authorize and land acquisition officer to make all or anyof his payments by cheques on the treasury, provided no inconvenience is caused tothe payees in consequence of the property being situated at a distance from thetreasury.433. When a special officer is employed for the acquisition of land for anydepartment, the expenditure on account of pay, allowances and leave, andpensionary contributions for himself and his establishment, contingencies, etc. , ischargeable to that department as part of the cost of land. When the land is taken upby a civil officer not specially employed for the work, the pay and allowances of theofficer and the charges of his ordinary establishment and contingencies are finallybrought to account in the civil department as part of the cost of the collector'sestablishment but any special charges incurred in connection with the acquisition ofthe land in question on establishment, contingencies, etc. , are borne by thedepartment for which the land is acquired.434. The capitalized value of the abatement of land revenue is adjusted by raising adebit for the amount as a district entry in the body of the cash book and list ofpayments, and crediting it per contra to the head "Land Revenue". If the Collector isuncertain about the amount, he should refer the question to the Commissioner ofSettlements for decision. This rule however, does not apply to land acquired forRailways the value in such cases is treated as an in direct charge in the Railwaysaccount.DISCOUNT OF STAMPSCHAPTER IV 52 of 60WITHDRAWAL FROM THE CONSOLIDATED FUNDAND THE PUBLIC ACCOUNT
THE MADHYA PRADESH TREASURY CODEVOLUME I435(a) Discount upon stamps is allowed to certain classes of vendors under rule 34of the Madhya Pradesh Stamp Rules 1942, or rule 12 of the Rules regulation the saleof stamps under the Court Fees Act, 1870, and is given by deduction from thepurchase money. The discount is passed on a certificate from the Treasury Officerthat the discount has been actually allowed to the parties to whom it was due,according to sanctioned rules.(b) The receipts of the vendors for discount paid to them should be taken inthe last column of the register of stamp sales, etc. , in From M. P. T. C. 48, and inthe case of discount paid at sub-treasuries, the receipts should be taken on the subtreasuryschedule of stamps sold. When the vendor is unable to attend personally atthe treasury, the discount due on the purchase may be paid to the stamp vendor'sagent or servant on production of a receipt signed by the stamp vendor for theamount of commission due. This receipt should ordinarily be endorsed on the chalansent by the stamp vendor who should be provided with a supply of chalans for thepurpose. Receipts for all sums exceeding Rs. 20 whether taken in the register orseparately, should be duly stamped.(c) The schedule of stamps sold and discount paid forwarded to theAccountant-General with the treasury cash account should be prepared in Form M. P.T. C. 49, and should show only the monthly totals of the several columns of theabove register.(d) Before signing the certificate printed at foot of the schedule to accompanythe cash accounts, the Treasury Officer should satisfy himself that the discount hasbeen paid in accordance with prescribed rates and that the receipts of the vendorshave been taken in the manner indicted in sub-paragraph (b) above.Note:--Definition of "discount" and "commission"--"Discount" represents allowancemade to those licensed vendors who, by payment of ready money purchasestamps for sale to the public, while "commission" represents the allowance tothose licensed vendors who act as agents of the Government, selling stampswithout making any outlay of their own money.CHAPTER IV 53 of 60WITHDRAWAL FROM THE CONSOLIDATED FUNDAND THE PUBLIC ACCOUNT
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THE MADHYA PRADESH TREASURY CODE ... - Mptreasury.org

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