Punjab Police Rules Volume 1 - Sangrur Police

176 Punjab Police Rules, 1934 Volume 1, CHAPTER 10
ceipts on account of additional police, supplied under sections 13, 14 and 15, Act V of
1861, whether collected and credited into the treasury by the District Magistrate or collected
in cash by the Superintendent of Police under rule 10.26, shall also be shown in
lump sums in the column headed "Additional Police Account" of the general cash book
on both the credit and debit sides, as well as on the receipt side of the additional Police
account cash book.
(2) Each Superintendent shall keep a General Police Fund Ledger in Form No.
10.27(2), in which receipts and disbursements on account of additional police shall be distributed
separately for each post or body of additional police. The ledger will show the
Superintendent exactly how much of the amounts realised for each such post and body of
additional police for which extra men have been raised is still available for disbursement.
Separate pages shall be assigned for each post or body of police.
(3) On the 5th of each month a monthly return of receipts and expenditure of the additional
police shall be prepared in Form 10.27(3) and submitted to the Inspector-General.
(4) Monthly accounts submitted by Superintendents of Police shall be centralized by
the Inspector-General of Police in an additional Police Account Central Ledger. This
ledger shall show by districts (1) amount payable or recoverable, (2) realisations by the
District Magistrates, (3) disbursements from the fund, and (4) the total figures for the
whole province under rule 10.26, and sub-rules (2) and (3) above.
Rule 10.28
10.28. Return of Income. - On the first day of each month each Superintendent shall
submit to the Inspector-General a return in Form 10.28 showing the estimated and actual
collections under each head of revenue for which he is responsible. These returns are
checked in the Inspector-General’s office with copies received from the Accountant-General
of the treasury returns of income actually credited. It is essential, therefore, that the
returns from police offices should be prepared independently and not in collaboration
with the treasury clerks. Heads of offices, head clerks and accountants should be guided
by chapter 13, Punjab Budget Manual, in the preparation and supervision of these returns.
Amounts which have been adjusted by book transfer shall be shown in the return but a detail
shall be given in the last column showing cash and transfer credits, separately.
Refunds shall be deducted by a note made to that effect in the last column of the return.
Rule 10.29
10.29. Book Transfer. - The adjustment by book transfer of charges recoverable for
credit to police income will be made by means of bills prepared in duplicate in form 10.21.
The officer to whom the bill is sent will return one copy duly countersigned. On receipt
of this countersigned bill the amount will be brought to account as a credit.
Rule 10.30
10.30. Security. - Deposits of cash by way of security received by gazetted officers in
their public capacity shall be paid into the Government Savings Bank without delay, a
separate savings bank account being opened for each case of security. Interest accruing
on such deposits shall be payable to the persons furnishing the security when the deposit
is finally returned to them or the purpose for which security was required ceasing to be
operative.
Rule 10.31
10.31. Heads of Income. - (1) Appendix (1) details the different classes of police income
which should be credited on realization to the heads shown in columns 2, 3 and 4
thereof, and corresponds with Appendix D of the Punjab Budget Manual.
Each major head of income in the accounts of Government has a serial number prefixed
to it in Roman characters to distinguish it from heads of expenditure which are numbered
in Arabic figures thus :-