Punjab Police Rules Volume 1 - Sangrur Police

Accounts 171
a demand for payment which is necessary by law or rule. They should carefully bear in
mind that collections must not, on any account whatever, be left out of the treasury, but
should be paid in on the actual date of receipt, funds to meet authorised charges connected
with such collections being drawn separately from the treasury on a proper voucher.
The appropriation of departmental income to departmental expenditure is strictly prohibited.
(Article 1, Civil Account Code, Volume I.)
Rule 10.11
10.11. Money to be lodged in the treasury. - All transactions to which any officer of
Government is a party in his official capacity must, without reservation, be brought to account,
and all money received shall be lodged in full in the Government treasury to be
credited to its appropriate account, or shall be kept in the police cash chest : provided that
permanent advances may remain in the hands of officers to whom they are distributed and
sums received for immediate disbursement on account of duly authorised orders for payment
may be kept in the custody of the disbursing officers for such short period as may
be necessary to secure the attendance of the payee. If such attendance cannot be secured
within a reasonable time, the sum concerned should be refunded to the treasury and drawn
again later when required. (Article 1, Civil Account Code, Volume I.)
Rule 10.12
10.12. Cash Chests. - Police cash chests shall be marked as such, and shall be kept in
the single lock room of the treasury. They are intended for the safe custody of the cash
box, which may, under the authority of the Superintendent, be removed on working days
from the treasury to the police office, and, if so removed, shall be returned to the treasury
before business is closed for the day. Both the cash chest and cash box shall have two outside
locks, the keys of one lock to be kept by the Accountant and of the other by the
Superintendent, or, in his absence, by the officer delegated with authority under rule 10.2.
A memorandum showing the receipt, expenditure and balance of money in the cash box
shall be kept in it in form 10.12. When any money is placed in or drawn from the cash
box, an entry to this effect shall be made immediately. The officer holding the keys of the
second lock for the time being shall check the cash chest account on every working day
that the chest is removed from the treasury, and certify that he has done so, initialling at
the same time any fresh entry made during the day.
Rule 10.13
10.13. Safe custody of sums received when office is closed. - (1) When money sent
to headquarters from a police station cannot be immediately disbursed or put into the cash
chest, the person bringing the amount shall make it over, together with the documents pertaining
to it, to the Lines Officer, who shall deposit them in the iron safe, embedded in the
verandah of the Quarter Guard room, under the view of the sentry, until such time as the
money can be brought to account. The Lines Officer shall at once give a regular receipt
to the person depositing the money, and shall make an entry regarding its receipt in the
Lines cash book and diary, and shall thereafter be responsible for sending it together with
the papers to the accountant. The road certificate, however, shall be retained and pasted
in the Lines receipt book. A regular receipt for the amount shall then be obtained by the
Lines Officer from the police office and filed with the road certificate.
(2) Money received on behalf of Government from individuals or other offices on holidays,
or after the closing of the treasury for business, shall similarly be deposited in the
Lines safe, after being entered, if possible, in the receipt side of the general cash book.
The Lines Officer shall act in respect of such sums as described in sub-rule (1).
(3) Cheques and remittance transfer receipts, which have not been endorsed and are
awaiting disposal, shall be kept by the Accountant with his permanent advance. This permanent
advance shall be kept in a separate locked box in the Lines safe at all times when
the office is closed.