Punjab Police Rules Volume 1 - Sangrur Police

Accounts 177
XXIII - "Police" is a major head of General Revenues. "29 - Police" is a major head
of Expenditure.
The general revenue which a department of Government collects is called "Departmental
Revenue".
(2) The major heads other than XXIII - Police to which police income (or departmental
revenue) may be credited are :-
XLIV - Receipts in Aid of Superannuation.
XLV - Stationery and Printing.
XLVI - Miscellaneous.
XXXVI - Miscellaneous Departments.
Police income is also credited to the following funds, of which separate accounts are
kept in treasuries :-
(1) Clothing.
Police Deposit (2) Equipment.
(3) Estates.
(Subsidiary to XXIII - Police).
Police Land Fund (a minor head of XXIII - Police).
Chanda Funds (a Local Fund).
Note :- The major head "XLVI - Miscellaneous" or "XXXVI - Miscellaneous" should not be confused
with the minor head "Miscellaneous" under major head "XXIII-Police".
PART III
PAYMENT FROM TREASURIES.
Rule 10.32
10.32. Affixing of stamps. - (1) A stamp is required to be affixed on receipts for all
sums exceeding Rs. 20 except such as are exempted (Article 11, Civil Account Code, Volume
1) and item 53(d) of Schedule A of the Indian Stamp Act (Act 11 of 1899). In all
cases stamps must be affixed by payees on acquittance rolls, whether for pay or travelling
allowance, when the sum to be received exceeds Rs. 20. Police Chanda and Deposit Fund
cheques need not be stamped. (Section 5, Indian Finance Act, 1927).
(2) The stamp should be defaced by the signature, seal or left thumb- impression of the
payee, a part of such signature, etc., being on the stamp and a part on the voucher. Where
a thumb impression is the only receipt of payment a clear impression should also be taken
on a clear space of the voucher.
(3) Where receipts are demanded in duplicate in accordance with any law or Government
order, only one need be stamped. Ordinarily not more than one receipt shall be
issued. (Article 16, Civil Account Code).
Rule 10.33
10.33. Vouchers. - (1) Detailed instructions for the preparation of vouchers are contained
in Article 13, Civil Account Code, Except where other forms are prescribed by
these rules or other official orders, Form 10.33(1) shall be used. The orders regarding
delegation of authority to sign vouchers for payments made to the head of an office are
as given in rule 10.2, that is to say, the delegation must be specific to a particular gazetted
officer, whose specimen signature must be furnished to the treasury. Vouchers for cash
payments shall be endorsed by the officer in whose presence they were made, who, in the
case of payments made at headquarters, shall be of rank not lower than inspector. It is essential
that, unless there are special reasons to prevent it, the signature should be obtained
on vouchers of the person to whom payment is actually due, and not merely that of the person
through whom disbursement is made.