8 accounts APTC-VOL-I

218 THE ANDHRA PRADESH TREASURY CODE
The Treasury Officer shall treat an endorsement by a duly constituted and
authorized attorney on a cheque to the order of his principal as though it were an
endorsement by the principal, provided that a valid power of attorney has been registered
at the Treasury in Form 16 of the Government Security Manual.
S.R. 44. As a general rule, the Treasury Officer shall not pay a cheque payable to
order, unless it is receipted by the payee himself or another person in whose favour it has
been regularly endorsed for payment. i, in special circumstances the head of an office is
unable himself to receive cheques payable to his order owing to absence on tour or some
other sufficient cause and considers that strict compliance with the ordinary rule would
cause undue inconvenience, he may by a written order specially authorize a Gazetted
Government Servant to endorse “for” him cheques drawn in his favour by his official
designation. The head of the office shall send a copy of any such order at once to the
Treasury Officer, and the Treasury Officer, shall then treat an endorsement by the duly
authorized Government Servant as though it were an endorsement by the head, of the
office.
S.R. 45. (a) As a general rule, no cheque shall be issued for a sum less than Rs.
10, except when it is done in order to comply with the provisions of a law or a rule
having the force of law.
Note :—Administrators of Charitable Endowments divested from the Treasurer of
Charitable Endowments may issue cheques for amount less than Rs. 10 also.
[(b) A Government cheque shall be payable at any time within one month from
the date of issue.] (Memo.No.G.O. Ms. No. 1194, Fin., Dt. 3-07-2001)
S.R. 46. When a Government servant issues a cheque in payment of any amount
due by Government and the cheque is honoured on presentation, payment shall be
deemed to be made on the date on which the cheque is handed over to the payee or his
authorized messenger or on which the cover containing it is put into the post. If, however,
the cheque is marked as not payable before a certain date which is later than the date
mentioned in the previous sentence, payment shall be deemed to be made on the date on
which the cheque becomes payable. Such a cheque shall not be charged in the accounts
until the date on which it becomes payable.
All such cheques should bear the superscription payable on or after specific date
of payment to be indicated in the blank space the superscription should invariably be
affixed with rubber stamp in bold letters just below the date of issue of the cheque. The
contemplated due date of the payment should preferably be written in red.
(G.O. Ms. No. 36, Fin. & Plg., Dt. 29-1-1979)
S.R. 47. When a Government servant pays an endorsed bill by cheque, he shall
not disregard the endorsement and issue the cheque in favour of the drawer of the bill.
S.R. 48. Local Fund cheques :—The Treasury or Sub-treasury Officer shall not
permit the withdrawal of any moneys relating to a Local Fund from the Treasury
otherwise than on cheques signed by the duly authorized officer of each fund, e.g., the
President of a Local Board and the Executive Authority of a Municipal Council. No
Local Fund cheque shall be paid, unless the balance at the credit of the fund is sufficient
to cover the payment.