West Bengal Panchayat (Zilla Parishad and Panchayat Samiti ...

(b) On receipt of the certificate from the Treasury linked Bank or Bank, the officer concerned, if satisfied,
shall draw a new cheque in lieu of the lost cheque and the procedure for cancellation of cheques shall be
followed mutatis mutandis. The certificate obtained shall be preserved with the counterfoil of the cheque
issued.
(4) A cheque if not encashed within three months or six months of its issue, as the case may be,
without intimation and appearing in the list of outstanding cheques, such cheque shall be cancelled and
the amount taken back to the account under appropriate head of account from which the cheque was
drawn, after keeping note on the counterfoil and the voucher. If required a fresh cheque may be issued
upon the request of the payee.
Key Word: Destruction of Records.
28.
(1) At the close of every year, the Executive Officer in consultation with the Sabhadhipati or the Sabhapati as
the case may be, shall cause preparation of a list of records of the Zilla Parishad or the Panchayat Samiti that may
be destroyed and arrange to place a proposal in the next meeting of Artha Sthayee Samiti for approval for destruction
accordingly by the Executive Officer.
(2) While considering any proposal for destruction of records, the Artha Sthayee Samiti shall be
guided by the rules, procedure contained in Bengal Records Manual read with Rules 53(a) of West
Bengal Financial Rules Vol. I, and shall be subject to any other rules or instructions that may be issued by the State
Government from time to time in this behalf. For destruction of records in the custody of Executive Engineer, the
Artha Sthayee Samiti shall be generally guided by the rules in the Public Works Code of the State Government.
(3) No record shall be destroyed which is connected with office expenditure, with expenditure on projects,
schemes, or works even though beyond the period of limitation, service matters, pension matters, Establishment pay
bills and acquittance rolls that may be required for the purpose of audit and for maintaining accounts of Fund or
records of any matter pending in a court of law or departmental proceedings or records relating to any transaction
with the Treasury.
(4) Full details should be maintained permanently in a register in Zilla Parishad or Panchayat
Samiti of all records destroyed from time to time.
Key Word: Revenue from fixed demand
29.
(1) Sources of revenue such as revenue from ponds, buildings and lands, produces
of land, gardens and fisheries, tolls on bridges, roads and ferries or any other asset or
property owned, vested or under the control of the Panchayat body concerned are
usually leased out for fixed revenue. The recoveries for such leased out properties
are to be considered as fixed demand and shall be maintained in the Demand and
Collection Register in Form 5.
(2) A separate page of the Demand and Collection Register shall be set apart for each separate
kind of revenue for which there is a fixed monthly, quarterly or annual demand. An index showing
categorisation of each kind of demand and the corresponding pages shall be recorded at the beginning
of the register.
(3) If the sources of revenue and the circumstances are different in nature, the columns in the
Form may be modified by the Artha Sthayee Samiti, without losing its substantial character, under
intimation to the Director to meet the local requirements.