8 accounts APTC-VOL-I

290 THE ANDHRA PRADESH TREASURY CODE
when the amount of such a remittance exceeds Rs. 51 lakhs. When a remittance remains
unexamined for some time and the contents of each bag are not weighed the Treasury
Officer shall satisfy himself that the remittance has not been tampered with by picking
out a number of boxes and bags from time to time and having their contents weighed
under his supervision. In such cases care shall also be taken to cover completely with
tarpaulins all bags forming part of the remittance and to secure any notes which have
been unpacked in a Chest or Chests replace them in the original boxes and fasten the lids
securely.
Exception 1 :—When coin or notes contained in remittance are to be despatched
to another Treasury within a few days of the receipt of the remittance, the boxes need not
be opened but may be deposited in the strong-room as they are, provided that they are in
good order and are in the charge of a shroff who will be available to accompany them to
their final destination.
Exception 2 :—New nickle or bronze coin received either directly from the Mint
or from any other Treasury in the original Mint boxes may be accepted as correct without
opening the boxes provided that the boxes are numbered and the seals bear a distinct
impression and that both boxes and seals are intact at the time of receipt.
S.R. 25. The detailed examination of the contents of the remittance shall be
conducted in the presence of shroff who accompanied the remittance, and under the
supervision of the Treasurer of the receiving Treasury or some responsible person acting
on his behalf. If, however, no shroff has accompanied the remittance from the remitting
Treasury or if the shroff has been discharged in accordance with the Subsidiary Rule 22
(i) the detailed examination shall be conducted in the immediate presence and under the
personal supervision of the Treasurer of the receiving Treasury, who shall see that the
interest of the remitting Treasury are adequately safeguarded.
(Memo. No. 667l4/Exp.c/55-I, Fin., Dt. 15-2-1955)
S.R. 26. (a) Every facility shall be given to the shroff of the remitting office to
watch the examination of the remittance. Any complaint which he makes shall be
reported at once to the Treasury Officer. If any fraud is suspected, the shroff or shroffs
who are examining the remittance shall be searched in the presence of the shroff of the
remitting office.
(b) Only such portion of the remittance shall be taken out of the strong-room as
can be examined during the course of the day. When a portion of the remittance remains
unexamined, the shroff of the remitting Treasury may, if he so desires, be allowed at the
time of the closing of the strong room to place a lock of his own on the Chest containing
the unexamined portion, or, if that is not possible, on the outside door of the strong-room.
S.R. 27. The notes and coins contained in a remittance shall be counted and
examined in detail, so as to ensure not only ‘that they are all genuine but also that each
bundle of notes or bag of coin contains the alleged number. In the case of remittances of
fresh notes sent from the Issue Department of the Reserve Bank of India in bundles of
1,000 pieces, the bundles shall be split up into packets of 100 notes each. Any light
weight or other uncurrent or defective coin found in the course of the detailed
examination of a