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

Provided further that when an authorization is made for expenditure relating to a work, programme
or scheme on delineating its nature, and extent and the financial limit for each component thereof,
separate authorization for each component of work or each item of expenditure is not necessary when
such component of work or such item of expenditure is an integral part of the authorization made.
(3) Payment of bills preferred by a contractor or a supplier shall be made through account payee
cheques:
Provided that payment of bills not exceeding rupees five hundred may be made in cash.
(4) All payments from the Zilla Parishad or the Panchayat Samiti Fund including grants or
contributions made to a Panchayat Samiti or a Gram Panchayat, as the case may be other than recoupment of
permanent advance or establishment cost including salaries and wages, shall be made through account payee
cheques only.
(4) Any sum received on account of auction of pond, fishery, ferry or any other asset or
property, or any or security deposit sum collected outside the Headquarter by Zilla Parishad or Panchayat
Samiti, as the case may be, shall be realized in cash or by cheque by granting receipt to the party in
Form 1.
(5) Any sum realized, as bungalow charges, by the chowkider or the caretaker shall be
deposited to the cashier or any other authorized employee.
(6) In the event of receipt of an amount as referred to in sub-rules (4) and (5) at a place outside
the Headquarter, of the Zilla Parishad or the Panchayat Samiti, by an officer, other than the Cashier,
on being authorized by the Executive Officer, the amount so received shall be given to the cashier
upon receiving a receipt in Form 2 from the Cashier, for credit to the Zilla Parishad or the Panchayat
Samiti Fund, as the case may be. If unavoidable, the money shall be kept in the office of the Zilla
Parishad or the Panchayat Samiti under double lock and proper guard and remitted to the Treasury link
Bank in full on the following working day.
(7) If any fund is deposited in a civil court in favour of the Zilla Parishad or the Panchayat Samiti,
such fund on obtaining the order of the court, shall be credited, by transfer to the Fund of Zilla Parishad
or Panchayat Samiti, as the case may be. When in such cases, the civil court is situated at a place other
than the Headquarter of the Zilla Parishad or the Panchayat Samiti, such fund may be withdrawn, on
obtaining approval of the court, in cash and credited to the Zilla Parishad or the Panchayat Samiti Fund
as soon as possible.
Key Word: Mode of Payment
7.
(1) All sums paid into the Bank attached to the Treasury for credit to the Local Fund Account
of the Zilla Parishad or the Panchayat Samiti Fund, by any person including an employee shall be
accompanied by a Challan in Form 3 (to be made available by the Zilla Parishad or the Panchayat
Samiti), as the case may be. A copy of such receipted Challan shall be presented to the cashier for the
purpose of accounting and record.
(2) Any sum accepted by cheque shall be deemed to have been provisionally made on the date on
which the said cheque is received in the office of Zilla Parishad or the Panchayat Samiti, on supposition that
such cheque shall be duly honoured. The cheque shall be entered in the Cash Book on the date of receipt of
the cheque. If, however, on a later date, the cheque is dishonoured on presentation to the Bank, the amount
along with Bank charges shall be credited in the Cash Book showing that the payment has not been received.
The drawer of the cheque shall be intimated of such dishonour in addition to such steps that may be taken for
realization of the due amount along with Bank charges.