8 accounts APTC-VOL-I

216 THE ANDHRA PRADESH TREASURY CODE
Instrn. 39. Payment at Salt and Customs Treasuries :— Certain Government
servants have been specially permitted to cash their bills at the Departmental Treasuries.
The amounts paid on such bills are provided from the balances of the Union Government
initially, and the transactions are incorporated in the Government Account of the State
only when they are adjusted by the Accountant-General against the balance of the
Government through the Central Accounts of the Reserve Bank of India, Calcutta.
Subsidiary Rules under Treasury Rule 16 — contd.
(iii) Cheques
Applicable to Departments Generally
S.R. 39. Cheques shall ordinarily be drawn on the District Treasury, but certain
Government servants of certain departments are authorized to draw cheques on Subtreasuries
also. (See Subsidiary Rule 54(b) below in regard to Public Works Officers).
When the District Treasury Officer considers it desirable, he may give permission to
drawing officer to draw cheques on the Sub-treasuries in the District.
Cheques from a cheque-book obtained from a particular District Treasury (See
Instruction 40) shall not be drawn on any Treasury outside that District. A drawing
officer shall use a different cheque book for the District Treasury and for each Subtreasury
on which he draws and enter a distinguishing letter and a separate series of
numbers on the cheques from each book.
Exception :—The Registrar of Andhra University may obtain his entire
requirements of cheque-books from Visakhapatnam Treasury only and also use one
cheque book alone for all Sub-treasuries in a District. (Memo. No. 140789/Accts/58-1,
Finance Dt. 4-12-58)
S.R. 40. Whenever a cheque is presented, the Treasury shall carefully examine the
number printed on it, in order to ascertain that it was really taken from the book notified
as in use by the drawing officer whose signature it purports to bear. If the payee is not
known at the Treasury, the Treasury Officer shall carefully consider the date, serial
number and amount of the cheque as well as the handwriting and make any enquiries that
he considers necessary; if he then feels any doubt as to the genuineness of the cheque or
the identity of the payee, he shall defer payment and refer to the drawing officer.
A cheque drawn on a Treasury may be crossed in accordance with the provisions
of Chapter XIV of the Negotiable Instruments Act, 1881 (India Act XXVI of 1881), and
such crossing is no bar to its being paid at the Treasury on which it is drawn.
S.R. 41. Whenever a Government servant draws a cheque (other than a cheque the
amount of which is typed in words with perforated letters by a special cheque writing
machine), he shall see that it has written across it at right angles to the type the word
“under” followed by an amount a little larger than that for which he draws the cheque.
For example, “under rupees thirty only” means that the cheque is for an amount less than
Rs. 30/- but not less than Rs. 20/-, whilst “under rupees eight hundred only” means that it
is for an amount less than Rs. 800/- but not less than Rs. 700/-. No abbreviation such as
“eleven hundred” for “one thousand one hundred” may be used. The amount of a cheque
shall be written in the manner prescribed for bills in Subsidiary Rule 2(c) above.