8 accounts APTC-VOL-I

108 THE ANDHRA PRADESH TREASURY CODE
clearance of all cheques received at a district headquarters Sub-treasury shall be watched
in the manner described in Subsidiary Rule 11(b).
Instructions under Treasury Rule 10 - contd.
Applicable to Departments Generally
Instrn. 17. A cheque received at a treasury should be treated as a final payment
only after it has been met and the amount has been actually credited to the Government.
The provisions of Subsidiary Rule 2(b) and Instruction 3 regarding the preliminary
acknowledgment and final receipt to be given by a departmental officer when a payment
is made by cheque, the procedure to be followed when a cheque is not honoured, and the
date to be treated as the date of payment if the cheque is honoured apply mutatis
mutandis to a cheque received at Treasury.
Instrn. 18. A Government servant pay for any service postage stamps which he
indents on the treasury by means of an adjustment bill or a cheque and not in cash. No
challan is, therefore, necessary in respect of a payment by a Government servant for
service postage stamps.
Note :—This instruction should also be followed when the treasury is one which
transacts its cash business through the Bank. (See Instruction 34).
Instrn. 19. When a departmental officer has a claim against a Post Office Savings
Bank Deposit pledged to him as security by a Government servant or a contractor, the
amount due to the Government should be withdrawn in the manner indicated in Article
292 of the Andhra Pradesh Financial Code. The Postmaster should send a treasury
voucher to the departmental officer for the amount withdrawn instead of cash. On
receiving this voucher, the departmental officer should verify the entries in it, countersign
it and forward it to the treasury or Sub-treasury concerned, as soon as possible, to enable,
the Treasury or Sub-treasury Officer to initial the entry in the Postmaster’s treasury pass
book when he receives it and complete the transaction.
Instrn. 20. A Treasury Officer should not receive payment of a revenue money
order in cash. The transactions should be adjusted by transfer in the accounts in a voucher
in the prescribed form issued by the Post Master and only acknowledged by the Tahsildar
or in his absence the Taluq Head Clerk after noting the credit, Head of account in detail.
(C.S.No. 40, Govt. Memo No.39868/l230/Accts., Dt.26-lO-1965)
This procedure applies also to the payment of an ordinary money order payable to
a Collector, Treasury Officer or Sub-treasury Officer in his official capacity. The
transaction should be adjusted by a transfer in the accounts, and the necessary entries in
the revenue registers should be made from the money order coupon or treasury advice.
Ordinary money orders payable to any other Government servant in his official capacity
should also be paid by transfers in the accounts, if the Treasury or Sub-treasury Officer
sends the Postmaster a written requisition to that effect. Money orders payable to a local
body which has a banking account with the treasury should also be paid by transfers in
the accounts.
Special to the Judicial Department
Instrn. 21. A person who wishes to pay any money into a mufassal Civil Court
deal with a treasury, which does not transact its cash business through the Bank should