8 accounts APTC-VOL-I

104 THE ANDHRA PRADESH TREASURY CODE
Treasury Officer/Sub-treasury Officer or the departmental officer as the case may be,
shall correctly verify the correctness of the head of account and the amount as well as
other particulars given in the challan. After such verification, the challan in triplicate
should be handed over to the remitter who will present it to the bank or treasurer of a
non-banking Sub-treasury. The Bank/treasurer will acknowledge the receipt of money in
all the three copies. He will retain the triplicate copy and return the other two copies to
the remitter. In case, a department has made arrangement with the bank or have issued
such instructions to the receiving bank, the bank may return the duplicate copy also for
direct submission to the departmental officer. The original copy is meant for the remitter
only. The duplicate for departmental officer for departmental account and the triplicate
for the bank which will be sent to the treasury along with bank scroll;
(4) In no case the size of the challan form should be reduced which is enclosed
herewith since it poses problems in handling in treasury as well as in departments;
(5) In case challan is used for refund of excess payments received from the
Government and such refund is within the same financial year and it is to be accounted
for in the treasury accounts as minus debit to the expenditure head from which earlier
expenditure was incurred then in such cases the words “DEBIT - REFUNDS” should be
written boldly in red ink on the top of the head of account. In case the amount is to be
deposited on behalf of P.W.D. or Forest Divisions, the words “PWD” or “FOREST’
should be written in red ink in bold letters;
(6) Certain departments where challan is required to be prepared in quadruplicate,
the same may be permitted to be used, provided format of the challan form is not changed
and all other extra details pertaining to the department are printed on the reverse side
only.
Government also direct that the new challan form should be introduced in Ranga
Reddy District with effect from 1-6-1989 and in the remaining districts with effect from
1-8-1989. The Director, Printing, Stationery and Stores Purchase Department is requested
to print sufficient quantity of challan forms and make them available to various
departments as per their requirements.
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Instructions under Treasury Rule 10 — contd.
Applicable to Departments Generally
Instrn. 7. Challans in the prescribed form should be obtained free of charge from
the treasury. Challans for use in connection with the remittance of fines should be issued
in books containing 50 or 100 forms machine-numbered consecutively.
(Memo.No. 93013/Accts/67-3, Dt. 2-3-68)
Instrn. 8. Fines levied by Magistrates in respect of which the Government pay
grants-in-aid to local bodies and other authorities should be shown separately in the
challans under a distinct head “Fines for which compensation is payable to local bodies
and others”. Fines levied under the Madras Motor Vehicles Taxation Act, 1931 (Madras
Act III of 1931, as adopted by the Government should also be shown under a separate
head).
Instrn. 9. When any amount is paid to the Government in respect of a loan or
advance made by the Government, the challan presented at the treasury should contain
the date and amount of the loan or advance or other particulars sufficient to identify it. If
the