8 accounts APTC-VOL-I

S.R. 57, T.R. 16] Withdrawal of Moneys from the Govt. Account 225
(c) When the President or other Officer of a Local Board, who authorized to draw
cheques against the funds of the Local Board lodged with the Government takes over
charge of his office either temporarily, or permanently, he should send a specimen of the
relieving officer’s signature together with a certificate in Form 74 to the Treasury Officer
Provided that when the functions of the President devolve on the Vice-president
under Sub-section (2) of Section 23 of the Madras District Boards Act, 1920 (Madras Act
XIV of 1920) or Sub-section (2) of Section 25 of the Madras Village Panchayats Act,
1950 (Madras Act X of 1950), it shall not be necessary of the President to send the
specimen of the relieving officer’s signature and the certificate mentioned in this rule if
they have been sent to the Treasury Officer on a previous occasion, but the President
shall, in every such case, report the fact of such devolution of powers on the Vicepresident
mentioning the latter by name.
Subsidiary Rules under Treasury Rule 16 — contd.
Treasuries which transact their cash business through the Bank
S.R. 57. (a) At places where the Treasury transacts its cash business through the
Bank, all payments shall be made at the Bank unless Government have specially ordered,
in regard to any class of payments, that they shall be made elsewhere. At District
headquarters stations where the District Treasury transacts its cash business through the
Bank the classes of bills and cheques as detailed in Appendix 16 shall be paid or adjusted
at the Headquarter Sub-treasury ;
(Memo. No. 70491/Accts/58-9, Finance, Dt. 23-4-1959)
(b) Except for Bank Drafts and Cheques, which shall be presented at the Bank for
payment direct, all bills and other vouchers shall first be presented at the Treasury. The
officer in charge of the Treasury shall examine the bill or other voucher and, if he
approves and passes the charge, he shall enface on it an order to pay a specified amount.
The order shall be numbered, dated and signed, and particulars of it shall be entered in
the register of payment orders issued. The Treasury shall then return the bill or other
vouchers to the person who presented it, so that he may take it to the Bank and receive
payment. In passing bills and other vouchers for payment at the Bank, the Treasury or
Sub-treasury Officer shall observe generally Subsidiary Rules 32-38 and Instructions 24-
39 above relating to Treasuries which do not transact their cash business through the
Bank.
Note :—Bills sent through messengers to the Treasury and the Bank should be
endorsed by the drawing officer in the names of the messengers. The messengers’
signatures should be taken on the bill itself —
(1) in the Drawing Office, when it is endorsed in the messenger’s name
(2) at the Treasury, when the passed bill is returned to him ; and
(3) at the Bank, when the bill amount is actually paid to him.
Where bills are sent by post to the Treasury and returned by post to the drawing
officer the signature of the messenger should be affixed on the passed bill, after it is
received in the office of the drawing officer and before it is sent to the Bank. The Bank
may make payment to the messenger after obtaining his signature again on the bill.