Punjab Police Rules Volume 1 - Sangrur Police

186 Punjab Police Rules, 1934 Volume 1, CHAPTER 10
the actual receipts and expenditure in respect of police lands administered in accordance
with rule 10.164. This fund is balanced yearly and the credit or debit
is carried forward. The cash book is a record of the relation between income
from and cost of upkeep of lands. The budget allotment, as distributed by Deputy
Inspector-General, is not shown in it as a credit, but expenditure is limited
to the amount so allotted, irrespective of the income actually collected.
(c) Chanda Fund cash book in Form 10.50(c) is maintained in the Central Police Office
from information furnished under rule 10.20(2) by districts where subscribers
are serving, and checked with the returns furnished monthly by the
Accountant-General.
Rule 10.51
10.51. Supervision. - Rule 10.48 describes the method by which Superintendents and
head clerks are required to carry out a formal check of the general cash book, whenever
it is balanced. It is, however, inferent, in the general responsibilities of these officers for
the control of the work of the accountant, that they should see the general and other cash
books, and records relating to them at intervals varying in frequency according to the volume
of accounts transactions in different districts, and check all entries made subsequent
to their last examination.
Rule 10.52
10.52. Cash account of disbursing officers. - The Lines Officer, and all officers in
charge of police stations, shall keep a cash account of all monies passing through their
hands (a) for pay, allowances and miscellaneous transactions in Form 10.52(a); (b) for
permanent advance transactions in Form 10.52(b) - (see rule 10.108).
Rule 10.53
10.53. Classification of accounts. - The major head of Police Classification of Accounts
expenditure is "29 - Police". Certain expenditure as explained in the rules which
follow, is debitable to major head "56 - Stationery and Printing", Vital Statistics", "12-B.-
Charges on account of Motor Vehicles Taxation Act - Inspection of Motor Vehicles" and
disbursements are made on behalf of Local Funds and major head "28 - Jails."
Expenditure is also required to be incurred as under :-
Police Deposit Fund (Personal deposits under P. Deposits and Advances - Civil Deposits).
Police Land Fund (included in "Other Contingencies" of the minor head "Miscellaneous"
under "29 - Police").
Chanda Fund (a Local Fund).
Rule 10.54
10.54. Police Deposit. - Expenditure from the Clothing and Equipment Funds is regulated
by the orders in chapters IV and V. Expenditure not authorised by these chapters
requires the sanction of the Inspector-General. Advances may not be taken from these
funds to meet contingent expenditure.
Rule 10.55
10.55. Payments from estates. - (1) Pay, allowances and any other monies due to deceased,
lunatic or deserting police officers should be withheld for future payment. If any
such sum which has already been drawn remains undisbursed, it should be refunded by
short drawal in the next pay bill in the manner laid down in Rule 10.48(3). Payments may
be made, on substantiation of claims, up to a limit of Rs. 500. If the estate amounts to
more than this sum, the orders of the Inspector-General must be obtained before the excess
can be paid (Article 39, Civil Account Code, Volume I).
The widow of a deceased officer is presumed to be his heir, unless another heir had been
specially nominated by the deceased. Superintendents are strictly responsible that pay-