Punjab Police Rules Volume 1 - Sangrur Police

Accounts 179
certained from the treasury concerned that payment has not been made on the original. In
such cases the word "duplicate" should be clearly endorsed in red ink. (Article 16, Civil
Account Code, Volume I).
Rule 10.37
10.37. Authority required before expenditure is incurred. - Before any public
money can be spent by the head of an office in his capacity as disbursing officer he must
be in possession of sanction for the expenditure and of intimation of appropriation of
funds, in both cases by a competent authority. If either of these necessary authorities is
lacking, the case should be referred back for orders. Responsibility for overcharges arising
out of neglect of this rule lies primarily with the drawer of the bill by which such
overcharge was contracted. (Articles 17 and 86, Civil Account Code, Volume I).
Rule 10.38
10.38. Audit objections and recoveries. - (1) The earliest attention should be given
to all objections received from the Audit Office, whether direct or through the treasury officer.
Original objections received through the treasury should be returned with the
explanation called for on the day of receipt or following day.
(2) Orders of retrenchment are issued by the Accountant-General to treasury officers,
who are bond to make the retrenchment ordered and are forbidden to enter into correspondence
on the subject. Such orders must, therefore, be complied with, protest being made,
if necessary, within not more than three months, through the departmental superior of the
officer retrenched. Retrenchment will ordinarily be made by deduction from the next pay
or travelling allowance bill presented by the officer concerned. Payment in cash may be
demanded if no such bill is presented within a month. Unless there is held to have been
a definite breach of orders, or lack of justification in taking the excess, recoveries will be
at a rate not exceeding one-third of pay. Advances shall not be made from the Police Deposit
or similar funds to meet retrenchments, but a Superintendent or Deputy
Inspector-General may apply direct to the Accountant-General for permission to leave the
amount under objection until it can be adjusted under proper authority, or until it can be
recovered from the officer concerned. (Article 20, Civil Account Code, Volume I).
(3) Recovery should ordinarily be effected from officers of the amount of any overpayment
made to them, if objection is raised within twelve months by the Audit office.
Account officers are required not to demand recovery of payments erroneously made unless
the amount has been challenged within twelve months.
(4) Original objections and retrenchment orders and their replies, or copies thereof,
shall unless the point questioned was merely a technical one, such as the incorrect filling
up of a form, be attached.
Rule 10.39
10.39. Cheques drawn on treasuries. - (1) All withdrawals from the Police Deposit
account shall be made by cheques on forms supplied in books and obtainable, on payment,
from the Central Publication Branch, Calcutta. A memorandum shall be entered on
the counterfoil of each cheque, stating the balance to credit, the sum drawn by the cheque,
with either a short statement of the nature of the disbursement for which the money is required
or the distinguishing letter of the sub-head concerned, and the resultant balance
after deducting the sum drawn by the cheque. At the foot of each cheque shall be noted
the sum included in it debitable to each of the following heads, or to each or so many of
them as may be included in it :-
Clothing, or Equipment Fund.
(2) Every cheque in favour of a Government officer shall be made payable to "order"
only, but when the payee is not a Government servant the cheque may, at his request, be
made payable to "bearer". (Article 26, Civil Account Code, Volume I).
(3) When a public officer sends a cheque to a treasury not for cash payment but for