PART I]

Registered THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE No.

No. WB/SC-247 14, 2005
WB(Part-I)/2005/SAR-2551

The

Kolkata Gazette

Extraordinary
Published by Authority

JYAISTHA 24] TUESDAY, JUNE 14, 2005 [SAKA 1927

Part I—Orders and Notification by the Governor of West Bengal, the High Court, Government Treasury, etc.

GOVERNMENT OF WEST BENGAL

FINANCE DEPARTMENT
Audit Branch

NOTIFICATION
No.4840 – F. 10th June, 2005. – In exercise of power conferred by clause (2) of article 283, read with
clause (1) of article 372, of the Constitution of India and paragraph 19 of the Adaptation of Laws Order,
1950 and in supersession of the Government of West Bengal, Finance Department notification No. 1313 –F,
dated the 23rd April, 1966 and notification No. 2176 –F, dated the 25th February, 1983, and after consultation
with the Accountant-General (Accounts and Entitlement), West Bengal, the Governor is pleased hereby to
make the following rules for regulating the custody of the Consolidated Fund of the State of West Bengal,
the payment of moneys into such Fund, the withdrawal of moneys therefrom, the custody of public moneys
other than those credited to such Fund received by or on behalf of the Government of the State of West
Bengal, their payment into the public accounts of the State of West Bengal and the withdrawal of moneys
from such account and all other matters connected with or ancillary to the matters aforesaid, namely:–

Part - I
Rules
CHAPTER 1 – Introductory
Section I. - Short title and commencement
1.01. These rules may be called the West Bengal Treasury Rules, 2005.
1.02. They shall come into force with effect from the 10th day of June, 2005.
1.03. If the Government considers it necessary or expedient so to do for avoiding any hardship or removing
any difficulty that may arise as a result of the application of these rules, it may, subject to such restrictions
and conditions, as it may think fit to impose, dispense with or relax the provisions of any of these rules in
any case or class of cases.
2 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 [PART I

Section II. - Definitions

1.04 In these rules, unless there is anything repugnant in the subject or context, -
(a) “Accountant-General (Accounts and Entitlement), West Bengal” means the Head of
the office, subordinate to the Comptroller and Auditor General of India, who keeps
the accounts of the State Government and exercises entitlement functions of the
pension and provident fund, issues authority for refund of lapsed deposit and makes
inter-state settlement of the dues and exercises such other functions as may be assigned
to him by the Comptroller and Auditor General of India;
(b) “Accountant-General (Audit), West Bengal” means the Head of the office, subordinate
to the Comptroller and Auditor General of India, who exercises audit functions in
relation to the accounts of the State Government and other autonomous or local
bodies;
(c) “Appendix” means an Appendix annexed to these rules;
(d) “Bank” means the Reserve Bank of India, and any branch of the State Bank of India
or the Central Bank of India or any other Public Sector Bank acting as agent of the
Reserve Bank of India in accordance with the provisions of the Reserve Bank of
India Act, 1934 (2 of 1934) and includes any authorised branch of Public Sector
Banks, as mentioned in Appendix 2, which accepts receipts or makes payment on
Government account and exhibits such transactions through a branch of such Public
Sector Banks linked with a Treasury;
(e) “Bank Treasury” means a treasury the cash business of which is conducted by the
Bank and a “Non-Bank Treasury” means a treasury other than a Bank Treasury;
(f) “Collector” means the Chief Officer in charge of the revenue administration of a
district and in overall charge of Treasuries within the district;
(g) “Collector-in-charge of a Treasury” means the Collector and includes the Additional
District Collector at the District Headquarters or the Sub-divisional Officers of any
out-lying sub-division;
(h) “Collector of Kolkata” means the Collector of Stamp Revenue, Kolkata, appointed
by the Land and Land Reforms Department, Government of West Bengal;
(i) “Competent authority” means the Government or any other authority to whom the
relevant powers may be delegated by the Government;
(j) “Consolidated Fund” means the Consolidated Fund of the State as referred to in
clause (1) of article 266 of the Constitution of India;
(k) “Contingency Fund” means the Contingency Fund of the State as referred to in clause
(2) of article 267 of the Constitution of India;
(l) “Controller-General of Accounts” means the Controller-General of Accounts in the
Government of India, Ministry of Finance, Department of Expenditure;
(m) “Director of Pension, Provident Fund and Group Insurance, West Bengal” means an
officer who acts as the nodal Audit Officer in respect of determination of pensionary
benefits including commuted value of pension, interest on the Provident Fund Deposit
Accounts and also the Order issuing authority in respect thereof for employees of
the Non-Government Educational Institutions other than employees of the Non-
Government Colleges, the Corporations, the Municipalities, the Panchayats, the
Social Welfare Advisory Board, the West Bengal Council of Higher Secondary
Education, the West Bengal Khadi and Village Industries Board and the Howrah
Improvement Trust or any other body or authority as may be entrusted by the
Government from time to time;
(n) “Director of Treasuries and Accounts, West Bengal” means the Head of the concerned
Directorate under the Finance Department;
(o) “Drawing and Disbursing Officer” means a Group A Government employee of an
establishment who is authorised by the concerned administrative Department with
the concurrence of the Finance Department to draw money from the Government
Account and disburse the same for the purpose for which it has been sanctioned;
PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 3

(p) “Finance Department” means the Finance Department of the State Government.
(q) “Finance (Internal Audit) Department” means a branch of the Finance Department
set up for conducting internal audit in all the Departments, Directorates of the State
Government and their sub-ordinate and regional offices, Companies owned and
controlled by the State Government, Undertakings, autonomous bodies, local bodies
including the Corporations, the Municipalities and the Panchayats and any other
organisation directly or indirectly controlled by the State Government;
(r) “Government Account” means all receipts and payments out of the Consolidated
Fund, the Contingency Fund and the Public Account of the State Government;
(s) “Governor” means the Governor of the State;
(t) “Indian Audit and Accounts Department” means the officers and establishment,
subordinate to the Comptroller and Auditor-General of India, entrusted with keeping
of the accounts of the State and audit of the accounts of the Union and of the States;
(u) “Pay and Accounts Officer” means the Pay and Accounts Officer of each of the Pay
and Accounts offices, Kolkata and includes an officer so designated as Pay and
Accounts Officer or an Additional Pay and Accounts Officer;
(v) “Pension Disbursement Officer” means the Pension Disbursement Officer of the
Directorate of the Treasuries and Accounts, West Bengal, for the purpose of payment
of pension in respect of the employees of non-Government seducational institutions
in Kolkata Metropolitan area;
(w) “Public Account” means the Public Account of the State as referred to in clause (2)
of article 266 of the Constitution of India;
(x) “revenue” means revenue receipts of the State from the proceeds of taxes, yields of
ordinary receipts, etc., and includes capital receipts such as proceeds of sale of capital
assets, funds raised by borrowings, unfunded debts, etc;
(y) “State” means the State of West Bengal;
(z) “State Government” means the Government of West Bengal;
(za) “treasury” means any treasury of the State Government notified as such by the
Finance Department and includes Pay and Accounts Offices;
(zb) “Treasury Officer” means any officer appointed by the Finance Department to perform
such treasury function as mentioned in these rules and includes the Pay and Accounts
Officer, the Additional Pay and Accounts Officer and the Additional Treasury Officer.
Explanation: For the purposes of these rules an officer appointed as a Treasury Officer
shall be the Head of office of the treasury under the Delegation of Financial Power
Rules, 1977.

Section III. - Location of moneys standing in Government Accounts

1.05. Save as provided in rule 2 of section I of Chapter 6, moneys standing in the Government
Accounts shall be held in the bank and all such sums received by the bank shall be held in the books of the
bank on behalf of the Government. Money deposited in the bank shall be considered as one general fund
held in the books of the bank on behalf of the State.
1.06. (1) The deposit of such money in the bank shall be governed by the terms of the agreement
made between the Governor and the bank under section 21 of the Reserve Bank of India Act, 1934 (2 of
1934).
(2) The agreement with the bank made on the 25th August 1937 shall be annexed in Appendix 1 and
the agreement between the Governor and the State Bank of India stating the action to be taken in case the
Manager of the State Bank of India which conducts treasury business as an agent of the Reserve Bank of
India, dies or becomes incapacitated for duty shall be annexed in Appendix 2.
1.07. The procedure for the safe custody of moneys in the hands of Government employees shall
be as prescribed by the Government in the Finance Department after consultation with the Accountant-
General (Accounts and Entitlement), West Bengal.
1.08. The bank shall be responsible for the safe custody of Government moneys deposited in such
bank.
4 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 [PART I

CHAPTER 2
General organisation and control over working of treasuries
Section I. - General organisation
General
2. 01. Unless the State Government otherwise directs in any special case, there shall be one or
more treasuries at every District headquarters and Sub-divisional headquarters depending on the volume of
transactions and administrative convenience.
2. 02. Each treasury as mentioned in Appendix 3 shall be divided into such number of sections as
may be decided by the State Government.
2. 03. (1) The treasury shall be under the general charge of the Collector who shall be responsible
to the Government for its general administration.
(2) Where the Collector is not functioning as the Collector-in-charge of the treasury, the
Collector-in-charge shall function under the general supervision and control of the Collector and in such
case, the Collector shall not be relieved of his duty and responsibility of the general administrative control
of the treasury.
(3) The Collector-in-charge shall be responsible for the proper observance of the procedures
prescribed by or under these rules and for timely submission of all accounts, returns from the treasury as
required by the Accountant-General (Accounts and Entitlement), West Bengal, the Accountant-General
(Audit), West Bengal, the bank and the Finance Department.
2. 04. The collective charges of every section of the treasury shall be held by the Treasury Officer
under the general supervision of the Collector-in-charge of such treasury. The Treasury Officer may be
assisted by one or more Additional Treasury Officers. The Treasury Officer shall act as the Head of the
office of the treasury for the purpose of the Delegation of Financial Power Rules, 1977, as subsequently
amended.
2. 05. The Additional Treasury Officer shall function under the overall supervision of the Treasury
Officer in discharging the duties and functions assigned to him.
2. 06. As regards the dates and forms of submission of monthly accounts by the treasuries to the
Accountant-General (Accounts and Entitlement), West Bengal, the provisions of the rules contained in rule
96 to rule 103 of the Accounting Rules for Treasuries, 1992, shall apply mutatis mutandis. The Collector,
or in his absence the Collector-in-charge of the treasury, shall be responsible for proper observance of the
provisions of such rules of the Accounting Rules for Treasuries, 1992.
2. 07. (1) The Collector-in-charge shall inspect the treasury and verify the stamps and all valuables
in the custody of such treasury at least once in every completed financial year and shall ensure that the
procedures actually observed at the treasury are in accordance with these rules and orders issued from time
to time and that the accounts and other records including Stock register of Assets like Computer hardware
etc, are properly maintained.
(2) The Collector including the Collector of Kolkata, shall conduct similar inspection as referred in
sub-rule (1) of all the treasuries under his control at least once in every completed financial year and shall
submit a report to the Divisional Commissioner of the respective division, the Director of Treasuries and
Accounts, West Bengal, and the Finance (Internal Audit) Department in accordance with the instructions
laid down in Appendix 4.
(3) The Director of Treasuries and Accounts, West Bengal shall conduct similar inspection, as
referred to in sub-rule (1), in respect of the treasuries, the Pay and Accounts Offices Kolkata, the Pension
Disbursement Office and the Kolkata Collectorate Treasury at least once in every two completed financial
years and submit, to the Finance Department, a report in accordance with the instructions laid down in
Appendix 4.
(4) Copies of inspection memoranda and orders passed thereon by the Government or other authorities
shall be forwarded to the Accountant-General (Accounts and Entitlement), West Bengal, for information.
PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 5

(5) The Finance (Internal Audit) Department may conduct inspection of treasuries in course of
internal audit. A format of questionnaire on inspection shall be laid down in Appendix 4.
2. 08. When the Collector or the Collector-in-charge assumes charge, he shall immediately report
such fact of assumption of charge to the Accountant-General (Accounts and Entitlement), West Bengal,
and to the Director of Treasuries and Accounts, West Bengal, in T.R. Form No. 1, certifying the correctness
of the stock of stamps and valuables lodged in the treasury strong room both at District and Sub-divisional
headquarters. The Collector-in-charge shall submit his charge report through the Collector of the district.
2. 09. (1) The inspection of treasuries by the officers of the Indian Audit and Accounts Department
or the Finance (Internal Audit) Department in accordance with these rules or any other rules for the time
being in force, shall not relieve the Collector-in-charge of treasury of his responsibility for management
and inspection and the Collector of the district for overall supervision.
(2) No portion of the responsibility for the proper management and workings of treasuries
shall devolve upon the officers of the Indian Audit and Accounts Department and the Finance (Internal
Audit) Department.
2. 10. (1) Each treasury shall be an independent accounting unit. In case of bifurcation of a treasury,
the Collector of the District shall, with an intimation to the Accountant-General (Accounts and Entitlement),
West Bengal, the Finance Department and the Finance (Internal Audit) Department, transfer the work from
one bifurcated treasury to the newly established treasury situated within the District headquarters or the
Sub-divisional headquarters.
(2) Unless the State Government otherwise directs in any special case, one Drawing and
Disbursing Officer shall be attached with only one treasury.
(3) The Collector of any district may, for the purpose of proper administration and speedy
submission of reports, returns or replies of treasuries situated in such district, entrust the Collector-in-
charge of the treasury or the Treasury Officer at district headquarters to function as the co-ordinator for all
the treasuries situated in such district.
2. 11. As per the terms of the agreement between the bank and the Governor of West Bengal as
referred to in T.R. 1.06, the bank attached to the treasury shall be kept open for the transaction of treasury
business on a recognised holiday, if so required by the Collector.
2. 12. (1) Where the payment on Government account of instruments–’ which
(a) do not require to be passed through the treasury or through the Departmental officer
under the rules and of the bills or cheques after issuing or enfacing such instru
ments by the treasury; and
(b) are presented at the bank on subsequent holiday other than an holiday declared
under the Negotiable Instrument Act, 1881 (26 of 1881),
such instrument may be paid by the bank on such holidays on which the bank remains open.
(2) where the receipts in Government accounts through challans-
(a) are presented at the bank without the intervention of the treasury under the rules; or
(b) or have been enfaced by the treasury on any working day and presented at
the bank on subsequent holiday other than an holiday declared under the Negotiable
Instrument Act, 1881 (26 of 1881),
such challans may be accepted by the bank on such holiday.
(3) The transactions in Government accounts carried on by the bank on the holiday as stated in sub-
rule (1) and sub-rule (2) shall be incorporated in the accounts of the treasury on the same day as shown by
the bank.
2. 13. (1) The functions of the treasury in respect of disbursement of pension by the State
Government in Kolkata shall be undertaken by the Accountant-General (Accounts and Entitlement), West
6 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 [PART I

Bengal, the Public Sector banks and the Pension Disbursement Officer.
(2) The functions of the treasury in respect of certain receipts in Kolkata and disbursement
of some Personal Ledger Accounts in Kolkata as mentioned in Appendix 3 shall be performed by the
Kolkata Collectorate Treasury.
(3) The function of the treasury in respect of disbursement and receipts in Kolkata, other
than those mentioned in sub-rule (1) and sub-rule (2), shall be performed by the Pay and Accounts Offices,
Kolkata.
2.14. All cheques issued and other instruments of payment duly passed by the Treasury Officer
and the Accountant-General (Accounts and Entitlement), West Bengal, for payment at the bank as well as
Interest Payment Orders being non-negotiable instrument, shall normally be presented by the payee personally
or through the banker in the case of account payee instruments as mentioned in Appendix 10. The bank
shall not make payment against the instrument unless such bank is satisfied about the identity of the payee
and shall, with reference to the record maintained by such bank, verify signature of the Drawing and
Disbursing Officer attesting the payee’s signature and the signature of the Treasury Officer or the authorised
officer of the Accountant-General (Accounts and Entitlement), West Bengal, as the case may be.
2.15. The Accountant-General (Accounts and Entitlement), West Bengal, may with the consent
of, and subject to such conditions as may be prescribed by, the Comptroller and Auditor-General of India,
perform all or any prescribed part of the duties of a treasury in respect of claims against Government that
may fall due for disbursement and receive money that may be tendered for credit to the Government accounts.
2.16. (1) Director of Treasuries and Accounts, West Bengal shall be the Controlling Officer in
respect of all the treasuries and Pay and Accounts Offices, Kolkata and the Pension Disbursement Office.
(2) The Director of Treasuries and Accounts, West Bengal, shall perform the following duties: –
(a) to inspect all the treasuries at least once within every two completed financial years as
per Appendix 4 and submit report thereof;
(b) to pursue the replies of audit report on all the treasuries made by Accountant-General
(Accounts and Entitlement), West Bengal;
(c) to keep records on bank statement of all treasuries and to arrange for rectification of
defects, if any, and to conduct meeting with Accountant-General (Accounts and
Entitlement), West Bengal, and banks in order to remove the defects;
(d) to sub-allot fund to the treasuries and verification of expenditure statement under the
head “2054 -Treasuries” etc.;
(e) to keep liaison with Accountant-General (Accounts and Entitlement), West Bengal,
banks, treasuries on the matters as mentioned in clause (a) to clause (d);
(f) to visit treasuries for verification of financial irregularities as and when reported;
(g) to deal with the establishment work of the Pay and Accounts Offices, Kolkata;
(h) to arrange and disburse pension of the employees of the non-Government educational
institutions within Kolkata;
(i) to monitor progress of submission of the monthly accounts to the Accountant-General
(Accounts and Entitlement), West Bengal;
(j) to arrange for printing of important rules, manuals, registers, forms required for treasury
administration and supply thereof;
(k) to maintain records, registers, in respect of Group Insurance (old and new schemes);
(l) to maintain records and returns of the Personal Ledger Accounts or the Local Fund
Accounts and other matters in his office as per order of Finance Department and to
submit different types of reports as and when called for by the Department;
PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 7

(m)to make arrangements for training of the officers and staff of the treasuries and Drawing
and Disbursing Officers in the district;
(n) to give clarification on these rules, the Financial Rules, the West Bengal Service Rules
Part I and Part II, the Pension Rules, the West Bengal Services (Death-cum-Retirement
Benefit) Rules etc. in consultation with the Finance Department as and when required:
(o) to monitor progress of construction of the buildings of the treasury.
(p) to supervise the work of computerisation of accounts etc. of the treasury;
(q) to process the proposals for supply of stationeries, equipments etc to different treasuries
and issue sanction orders thereof;
(r) to obtain daily scroll from the State bank of India, Samridhi Bhaban and submit the
same to the appropriate authority and take further necessary action as per direction of
Finance Department.
(s) to verify the irregularities on the accounts of other offices as specifically directed by the
Accountant-General (Accounts and Entitlement), West Bengal, from time to time as per
direction of the Finance Department.
(t) to maintain records relating to the Additional Emoluments Compulsory Deposit Schemes.
(u) to organise training of the officers of the West Bengal Audit and Accounts Service.
(v) to supervise post-computerisation work of treasuries like maintenance of software and
hardware, printing of cheques, stationeries etc and supply thereof, extraction of different
treasury data, its analysis and transmission of different reports to the Finance Department
in connection therewith.
(w) such other functions and duties as may be assigned to him separately by the Finance
Department from time to time.
2.17. The Pay and Accounts Offices, Kolkata, shall perform the treasury functions, both in respect
of payments and receipts, in respect of the offices located in the Kolkata Metropolitan area except payment
of pension and some payments and receipts function of the Kolkata Collectorate Treasury.
2.18. The Pension Disbursement Office which is a part of the Directorate of Treasuries and
Accounts, West Bengal, shall disburse pension of the teaching and non-teaching staff of the non-Government
Educational Institutions in Kolkata Metropolitan areas through nominated branches of the bank and shall
be responsible for timely submission of monthly accounts to the Accountant-General (Accounts and
Entitlement), West Bengal, and shall submit returns to the Director of Treasuries and Accounts, West
Bengal, as per orders issued in this regard.
Note: List of branches of Allahabad bank attached to the Pension Disbursement Office is mentioned
in Part IV of Appendix 3.
2.19. The Director of Pension, Provident Fund and Group Insurance, West Bengal, shall discharge
the following functions: -
(1) Issue of the Payment Order for Pension, Gratuity and Commuted value of Pension to
the employees of –
(a) the non-Government Educational Institutions other than non-Government
Colleges, Libraries, Technical institutions under the Mass Education Extension
Department under Grant-in-aid scheme of the Government;
(b) the Panchayat under the Death-cum-Retirement Benefit Scheme.
(c) the Municipality under the Death-cum-Retirement Benefit Scheme;
(d) the West Bengal Primary Education Council, the District Primary School Council,
8 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 [PART I

the West Bengal Council of Higher Secondary Education and the West Bengal Sports
Council;
(e) the West Bengal Khadi and Village Industries board
(f) the Social Welfare Advisory Board;
(g) the Calcutta Society for Prevention of Cruelty to Animals (C.S.P.C.A.);
(h) the West Bengal Comprehensive Area Development Corporation;
(i) any other organisation as may be notified by the Government from time to time.
(2) Verification of the Provident Fund Deposit Accounts of the organisations covered under
the West Bengal non-Government Educational Institutions and Local Authorities (Control of Provident
Fund of Employees) Act 1983 and General Provident Fund Scheme for employees of Panchayat issued by
Panchayat and Rural Development Department, and making necessary allotment of annual interest accrued
thereon.
2.20. If any defalcation or loss of public moneys, stamps or other valuable property detected in
the treasury or when such loss has been made good by the person responsible for it, the Collector shall
immediately intimate such defalcation or loss to the Finance Department, the Director of Treasuries and
Accounts, West Bengal, Accountant-General (Accounts and Entitlement), West Bengal, and other concerned
authorities. Such intimation shall be supplemented, as soon as possible, afterwards by a detailed report
after personal investigation into the case. In dealing with cases of defalcations or losses as aforesaid and in
reporting such cases to the aforesaid authorities, the Collector shall follow such general orders or instructions
as may be issued in this behalf by the Government.
2.21. The general principles regarding the enforcement of responsibility for losses sustained by
the Government through fraud and negligence and the detailed instructions for making departmental
investigations for losses of Government money, etc., are set forth in Appendix I to the West Bengal Financial
Rules, Vol. II.
2.22. (1) When an irregularity of any kind is brought to the notice of the Collector by the
Accountant-General (Accounts and Entitlement), West Bengal, or by any other appropriate authority, the
Collector shall, after personal investigation, send a report to the Government.
(2) It is not enough for him to pass on the explanation of a subordinate inasmuch as
reports prepared in this manner have very often, by lulling suspicion, led to greater irregularity afterwards
and thus nothing short of a report based on the Collector’s personal knowledge shall be considered
satisfactory.
2.23. (1) The Collector is bound to satisfy himself by periodical examination, at least once in
every completed financial year about the accuracy of the stamps account, securities and cheque forms.
(2) the Collector shall ensure that –
(a) the stamps, securities and cheque books are kept in the strong room under double lock,
of which one set of the concerned key shall be kept in the personal custody of the
Treasury Officer himself and the other shall be kept in the custody of the stamp clerk;
(b) the stock of blank cheque books and similar forms which are intended for use in
monetary transactions are carefully kept under lock and key by the Treasury Officer
and periodically tallied with the nominal balance of such forms in the stock books; and
(c) the balances in the stamp accounts and the blank cheque books are verified by the
Treasury Officer once in every quarter of a financial year, besides the verifications
done by the Collector.
PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 9

2.24. The Collector shall satisfy himself at least once in every quarter of a financial year that the
deposit registers are kept according to prescribed rules, and that all necessary entries in the relevant registers
or records contain the dated initial of the Treasury Officer.
2.25. The Collector shall be responsible, when assuming or making over charge, for verification of
the stock of stamps and blank cheque books and a certificate of such verification shall be sent along with
his charge report to the Accountant-General (Accounts and Entitlement), West Bengal, in T.R. Form No. 1
on the date of making over of such charge.

Collector-in-charge of the Treasury

2.26. The Collector-in-charge of a treasury shall be immediately responsible for proper functioning
of the treasury.

Treasury Officer
2.27. (1) The Treasury Officer including the Additional Treasury Officer shall be appointed by the
Government in the Finance Department from the officers of the West Bengal Audit and Accounts Service.
(2) Subject to the conditions as specified in sub-rule (3), the Collector may appoint a Deputy
Collector as a Treasury Officer or an Additional Treasury Officer.
(3) No Deputy Collector shall be placed in charge of a treasury unless–
(a) he has acquired thorough knowledge in the rules issued for the guidance of the
Treasury Officers and has passed the departmental examination of higher standard;
(b) he has completed a minimum period of five years’ service.
(4) If a temporary emergency necessitates a departure from any of the conditions mentioned in sub-
rule (2) and (3) for appointment of the Treasury Officer, a report explaining the circumstances shall be
submitted by the Collector to the Government in the Finance Department, and a copy thereof shall
simultaneously be sent to the Accountant-General (Accounts and Entitlement), West Bengal, for his
information.
(5) A re-employed officer shall not be employed as the Treasury Officer or the Additional Treasury
Officer.
2.28. (1) The Treasury Officer is responsible to the Collector primarily for the proper discharge of
his duties, for thorough observance of all rules prescribed for his guidance in every section of his duties and
for strict attention to all details of the daily routine of the treasury works. He is also responsible to the
Collector for the working of the treasury and the conduct of the subordinate treasury officials and for the
custody of stamps and other valuables. He shall prepare instructions for the guidance of every section of his
office.
(2) The Treasury Officer is also responsible to the Collector for keeping the accounts of the treasury
strictly in accordance with the directions contained in the Accounting Rules for Treasuries, 1992, for the
accuracy of all initial records and vouchers and for regularity of all transactions taking place at the treasury.

Relation with the Accountant-General

2.29. The Accountant-General (Accounts and Entitlement),West Bengal, or the Accountant-
General (Audit), West Bengal, may address his communications in respect of treasury accounts and
accounting procedure and authority of payment directly to the Treasury Officer but all special or confidential
communications shall be made to the Collector or to the Collector-in-charge. Normal communications to
the Accountant-General (Accounts and Entitlement),West Bengal, or the Accountant-General (Audit), West
Bengal, or the Director of Treasuries & Accounts, West Bengal from the treasury shall be issued by the
10 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 [PART I

Treasury Officer but all important communications to the said authorities from the treasury must be issued
over the signature of the Collector or the Collector-in-charge. The Collector shall not address the Treasury
Officer officially, or forward the Treasury Officer’s explanation as his own in reply to questions or enquiries
concerning the treasury functions.

Accountant
2.30. The Accountant is responsible for keeping complete records of all kinds of transactions of
the treasury and for the compilation of accounts and returns strictly in accordance with the Accounting
Rules for Treasuries, 1992. He shall also be required to see that the rules and orders are observed in respect
of all transactions of the treasury and shall bring all cases of irregularity to the notice of the Treasury
Officer.

Section II.- Treasury Accounts and Returns

Accountant’s Book
2.31. (1) The form and procedure with regard to the initial accounts kept in the treasury and the
methods and principles in accordance with which the accounts are kept, shall be governed by the directions
contained in the Accounting Rules for Treasuries, 1992.
(2) It is the duty of the Treasury Officer to satisfy himself that–
(a) the directions contained in the Accounting Rules for Treasuries, 1992, are strictly
observed;
(b) the accounts are correct in all respect; and
(c) the record of receipts and payments are so clear, explicit and self-contained as to be
producible, if necessary, as satisfactory and convincing evidence of facts.
(3) The daily accounts of receipts and payments in T.R. Form No. 2 together with connected challans
and paid cheques and vouchers shall be rendered by the concerned unit of the agency bank to the treasury.
(4) (a) In the daily accounts rendered by the bank, payments and receipts shall be classified in such
manner as required by the Accountant-General (Accounts and Entitlement) , West Bengal, in order that
their arrangement may fit in with the forms prescribed for accounts kept at the treasury.
(b) The daily accounts shall be prepared every day and the concerned officer of the bank shall, after
satisfying himself as to its accuracy, docket and forward it to the Treasury Officer with the scroll of daily
receipts and payments together with all the supporting challans and vouchers at the close of the day.
(c) The daily accounts with scroll of daily receipts and payments alongwith supporting challans and
vouchers shall be secured properly when sent by the bank to the Treasury Officer, in order that there may be
no possibility of any alteration or destruction of any paper before the said documents reach the hands of the
Treasury Officer.
(d) In case of any undue delay, the Treasury Officer shall bring the fact immediately to the notice of
the Director of Treasuries and Accounts, West Bengal.
(5) The concerned unit of the agency bank may, with the concurrence of the Accountant-General
(Accounts and Entitlement), West Bengal, submit the daily accounts in the next working day, instead of at
the close of the same day.
(6) Care shall be taken to ensure that paid cheques and other instruments of payments are prominently
marked “Paid” by the bank so as to avoid claims being paid twice. Similarly, receipted challans shall be
prominently marked “Received” by the bank before receipted challans and paid instruments are transmitted
to the treasury.
PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 11

(7) (a) The Register of daily receipts and payments shall contain the following columns: –
(i) the date,
(ii) the total receipts for the day,
(iii) the total payments of the day,
(iv) the initials of the concerned officer of the bank, and
(v) the initials of the Treasury Officer.
(b) The Register of daily receipts and payments shall be written up and forwarded with the daily
account to the treasury and the entries shall be certified by the initials of the concerned officer of the bank
in column IV.
(c) The Treasury Officer shall, after checking the receipts and payments columns of the daily account,
agreeing with their totals with the amount entered in the scroll and examining the vouchers or challans
initial in column V of the scroll in token of his verification and shall return the register to the Manager of
the agency bank on the same day or, as soon as possible, on the following day.
(8) On receipt of daily accounts with scroll or statement of daily receipts and payments from the
link agency bank along with the receipted challans and paid cheques and other instruments of payments,
such accounts shall be examined and scrutinised by the Accountant or the Deputy Accountant and if found
correct, the same shall be duly accounted for in accordance with the directions contained in the Accounting
Rules for Treasuries, 1992.
(9) Advices of receipts or payments which, according to any rule or order have to be sent to public
officers or departments, and consolidated receipts or certificates of receipts or payments required by any
rule or order to be given to any public officer or department, shall be prepared in the treasury and not in the
bank, as the point to be advised or certified is not that the money has been received or paid at the bank, but
that the receipts or payments has been entered into the treasury accounts.
Nothing contained in this rule shall be deemed to override any local usage or practice under which
advices and certificates referred to above are prepared by the bank.
(10) All treasury returns, with the exception of which the bank is instructed to furnish under
these rules or under express orders of the Accountant-General (Accounts and Entitlement), West Bengal,
or the Accountant-General (Audit), West Bengal, shall be prepared in the treasury and not in the bank.
(11) On the first working day of the month, the bank shall render three sets of date- wise monthly
statement of transactions of the previous month. The same shall be checked with the records of the treasury
so as to verify that the net of receipts and payments of the statement agree with the amount shown in the
Monthly Accounts of the treasury under the head ‘Reserve bank Deposits’. The discrepancy, if any, noticed
shall be recorded in the statement for carrying out rectification by the bank. One set of statement recording
the result of verification duly signed by the Treasury Officer shall be returned to the bank on the following
working day.
2.32. The Treasury Officer shall prohibit any erasures or over writing in the cash book and other
registers of initial record or in any account or schedule and shall verify and initial every correction made
therein.

Closing for the day

2.33. Subject to the directions contained in this behalf in rule 38 and rule 39 of the Accounting
Rules for Treasuries, 1992, the process of closing accounts for the day shall be as follows:
(1) The daily total of each subsidiary register shall be entered in the appropriate part of the Cash
Book, which shall then be totalled and the correctness of the totals in Cash Book shall be tested by a
12 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 [PART I

comparison of the totals of receipts and payments shown in the daily scroll rendered by bank. If the totals
worked out in the two Cash Books agree and if the net of receipt or payment amount, which is shown under
the head ‘Reserve Bank Deposits’ agrees with the net amount shown in the bank Scroll and if the Treasury
Officer is satisfied with the correctness and good order of all these documents, he shall sign the Cash Books
with date. If the daily account of the bank is submitted to the treasury in the morning of the day following
that to which it refers, in such case, the signature and comparison of the Accountant’s Book may be made
in the evening instead of in the morning of the day to which the agency banker’s accounts are received,
provided the pressure of work renders it necessary so to postpone it.
(2) The following is a memorandum of some of the important parts of the verification of accounts,
which the Treasury Officer must follow.
The Treasury Officer shall –
(a) compare each entry in the Register of Cheques Delivered with reference to the paid
cheques;
(b) examine at least two of the totalling of each side, marking the totals as ‘‘Exd.’’;
(c) see that the totalling are correctly carried from the Register to the Cash Book, initialling
the totals as he thus compares them. This must be done, in the case of receipt registers,
even if the total for the day is blank; but it is not necessary to initial blank payment
registers. If the number of blank receipt registers is considerable, the following procedure
may be adopted. Such blank receipt registers as are only rarely required for entry may be
bound in a single volume and kept under the Treasury Officer’s own lock and key. When
this volume is required for entry, the register may be taken from the Treasury Officer’s
custody. The Treasury Officer shall, however, receive it back at the time of signing the
daily accounts, carefully ensuring that all new entries in it are correctly carried to the
Cash Book and initial them accordingly, so as to guard against fraud or mistake orf
omission from these registers in the cash book;
(d) verify the totalling of the Cash Book or get it done by some principal sub-ordinate
officer, other than the accountant, who shall initial it as correct;
(e) see twice every week that all vouchers are properly arranged.
(3) Closing for the day for computerized Treasury:
Subject to the directions contained in this behalf in Rules 38 and 39 of the Accounting Rules for
Treasuries 1992, the closing of accounts of the treasury for the day shall be as follows:
(a) After receiving the vouchers from the Cheque-Section along with the Summary of Cheques
Delivered as per Annexure-J-1, the Compilation- Section shall verify whether they have received
the correct number of vouchers as shown in the Annexure-J-1. The Accountant or Deputy Accountant
shall then arrange to sort such vouchers according to the major Head of account. Thereafter he shall
arrange to generate the Daily Subsidiary Register of all the Heads and shall arrange to check the
vouchers with the Subsidiary Register with reference to Payment head of accounts (upto 17/19
digits), name of the Drawing and Disbursing Officer, net amount, gross amount, by transfer deduction
head of accounts (14 digits) and deduction amount. If any mistake is found the concerned dealing
Assistant shall immediately bring it to the notice of the Accountant or the Deputy Accountant and
arrange to rectify the mistake through computer by the Treasury Officer or the Additional Treasury
Officer. The concerned Assistant of the compilation section shall then sign the Subsidiary Register
as ‘Checked and found correct’.
(b) After receiving the bank scroll (receipt and payment) along with the challans, paid cheques
and bank vouchers from the bank, the Accountant or the Deputy Accountant shall arrange to sort
the Challans and paid cheques of the different Deposit Account (Other than treasury cheques)
according to the Head of account and verify those with the bank scroll. He shall also arrange to
PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 13

make necessary entry of the challans, paid cheques of the different Deposit Accounts and paid
treasury cheques in the computer system. After entering all the entries in the computer, the Accountant
shall arrange for verification of the correctness of the entry with reference to bank scroll and computer
generated report.
(c) After completion of steps mentioned in clause (a) and (b) above, the Accountant shall
arrange to generate the ‘Receipt Summary ’ and ‘Payment Summary’ of the day. The ‘Payment
Summary’ shall show the Head of account (in major Head of account upto the major head 6000 and
in scheme head of account if the major head is above 6000), number of vouchers against the head of
account, the total treasury gross amount, total net amount and total by transferred amount of the
Heads of account, ‘8670-Paid Treasury Cheques’ and ‘8675-RBD-Reserve bank Deposit’ (if any).
The ‘Receipt Summary’ shall show the Head of account upto scheme head, the amount received
through bank, through by transfer and the total receipt under the headHead,’8670-Treasury Cheque
Issued’ and ‘8675-RBD-Reserve bank Deposit’ (if any). The Accountant shall verify the correctness
of the head Head wise total of the Summary Sheets, with reference to Daily Subsidiary Register,
‘8670- Treasury Cheques Issued’ (in the Receipt Summary) from the Annexure –J-1 and ‘8670-
Paid Treasury Cheques’ (in the Payment Summary) from the list of paid cheques entered in the
computer system and also from the bank scroll, ‘ 8675- RBD’ figure with the bank scroll/pass book
and the Grand Total of ‘ Receipt Summary’ and Grand Total of ‘Payment Summary’. The Total of
‘ Receipt Summary’ and Total of Payment Summary shall be same in all cases. If all the figures
agree then he shall submit the Summary Sheet to the Treasury officer or the Additional Treasury
Officer for final approval. The Treasury Officer shall verify all the figures with reference to Head
‘8670-Treasury Cheques’ and ‘8675-RBD’ and the total of ‘ Receipt Summary’ and ‘Payment
Summary. He shall sign the summary Sheet as a token of approval. In case of any difference in the
Treasury RBD figure with the bank scroll, if the mistake is on the part of the bank, the Treasury
Officer shall immediately bring it to the notice of, the link agency bank branch by issuing a
‘Memorandum of Error’ (see Appendix-21) and arrange to rectify the mistake through bank but if
the mistake is on the part of the treasury, then, Treasury Officer shall arrange to rectify the mistake.
The Treasury Officer shall meet up all the difference in the RBD figure locally. The Accountant
shall then arrange to write the Cash Book manually in the prescribed form (I.S.T-1). The Treasury
Officer shall then sign the Cash Book daily.

Closing for the Month

2.34. (1) (a) The monthly accounts of the treasury shall be closed without fail on the last
working day of each month in accordance with the provisions contained in rule 96 to rule 103 of the
Accounting Rules for Treasuries, 1992. The Treasury Officer shall check each entry in the Cash Account
and the List of Payments with the corresponding totals in the Cash Book and see that the totals of all the
Registers are correctly carried into the Cash Book. If it is not possible for him to compare all the entries, he
shall at least compare the entries in the plus and minus memorandum of deposits, stamps, transfer credit
etc., with the entries in the accounts. If the plus and minus memoranda show a reduction in the stock of
stamps to the value of Rs. 5,000 or if the credit in the account is less, the difference shall be traced and
satisfactorily accounted for.
(b) Besides, the transactions relating to the Reserve bank Deposits’ have been appropriately
shown either in the Cash Account or in the List of Payments accordingly as the difference represents net
drawings from or net payments into the Reserve bank during the month. The amount of Reserve bank
Deposit shown in the monthly accounts shall agree with net amount of the date wise Monthly Statement
submitted by the bank.
14 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 [PART I

(2) Subject to the directions contained in this behalf in rules 96 to 103 of the Accounting
Rules for Treasuries 1992, the closing of accounts for the computerised treasuries for the month shall be as
follows: –
(a) the transactions of a month shall positively be closed on the last working day of the
month and the monthly accounts of the treasury shall be closed without fail within the
next two working days after receiving the scroll of last working day of the previous
month from the bank;
(b) after the Cash Book has been written for whole of the month in accordance with the
provisions as laid down in clause (e) of sub-rule (3) of rule 2.33, the Accountant shall
arrange to generate the Schedule of Charges for payment and receipt of all the heads
from the computer.
(c) the Accountant shall also arrange to generate the list of payments, the cash accounts
and daily monthly Reserve bank Deposits, 8670-Summary of Cheques Issued from
Treasury and 8670-Summary of Paid Treasury Cheques from the computers;
(d) the Accountant shall verify the figures and the Heads of accounts of the List of Payments
and Cash Accounts with reference to Schedule of Charges, Reserve bank Deposits,
Summary List of 8670 and the plus-minus Memo of different Deposit, PF/PL/LF and
G.I.83/G.I.87 accounts;
(e) the Accountant shall also check the Grand Total of list of payment and the cash account.
The grand total of list of payment and the cash account shall be same in all cases;
(f) the Accountant shall also verify that all the vouchers, challans and paid cheques as
mentioned in the list of payment and the cash accounts are properly arranged;
(g) the Treasury Officer shall verify that all the above procedures have properly been
followed with special attention to 8670- Treasury cheques, 8675-RBD and grand total
of list of payment and cash account;
(h) the Treasury Officer shall also personally verify the daily monthly statement of the
bank with reference to list of payment or the cash account, as the case may be. Any
differences with the daily monthly statement shall forthwith be taken up with the bank
Authorities by issuing a ‘Memorandum of Error” (as mentioned in Appendix 21) and
after rectification of the error, the verified daily monthly statement shall be signed by
the Treasury Officer and shall be sent to Accountant-General (Accounts and
Entitlement), West Bengal, along with the monthly accounts within the prescribed
period. A list of outstanding cheques shall be prepared through computer and submitted
to the Accountant-General (Accounts and Entitlement), West Bengal, with the monthly
accounts.

Monthly Accounts and Returns

2.35. (1) A complete list of treasury accounts and returns to be rendered on different
prescribed dates to the Accountant-General (Accounts and Entitlement), West Bengal, and other authorities
shall be kept in each treasury. The accounts and returns shall be written up in accordance with the provisions
contained in this behalf in the Accounting Rules for Treasuries, 1992, and such orders and instructions as
may be issued by the Collector.
(2) The first schedule of payments prepared as per provisions of clause (vi) of rule 84 of the
Accounting Rules for Treasuries, 1992, with connected vouchers shall be sent to the Accountant-General
(Accounts and Entitlements), West Bengal, by the 12th day of the month. The list of payments and cash
account with supporting schedules and the connected challans and vouchers shall be sent to the Accountant-
General (Accounts and Entitlement), West Bengal, by the 5th day of the following month and for the month
of March on 8th day of April.
PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 15

(3) With regard to the timely submission of the accounts and returns, the Government shall
view with severe displeasure any avoidable delay on the part of the Collector, the Collector-in-charge or the
Treasury Officer in the despatch of the prescribed accounts and returns with complete schedules and vouchers
required by the Government to the Accountant-General (Accounts and Entitlement), West Bengal.
2.36. The vouchers or challans pertaining to and the schedules relating to the list of payments and
challans pertaining to, and the schedules relating to, the Cash Account, shall be numbered consecutively in
a separate monthly series and kept in the custody of the Accountant under lock and key until they are
despatched. Before despatch of the List of Payments or the Cash Accounts, the Treasury Officer shall, by
inspection, satisfy himself that the required vouchers and challans with accompanying schedules are all
attached serially.
2.37. (1) The Collector when at headquarters, or in the absence of Collector, the Collector-in-
charge shall verify the treasury balance of stamps, blank cheque books, etc., in person on the first working
day of every month and sign the account to be rendered to the Accountant-General (Accounts and
Entitlement), West Bengal, on the due date of despatch of monthly accounts. When, however, both are
absent on tour or otherwise on the due dates, or when both of them are unable to perform the duties due to
physical inability, the duties may be performed by the Treasury Officer and in absence of all the three
officers mentioned above, the duties may be performed by the Additional Treasury Officer. The reason for
their inability to sign the accounts shall be distinctly noted in the returns and accounts.
(2) Whenever a Collector or the Collector-in-charge proceeds to the interior of his district on duty
for more than two days, he shall report to the Commissioner in respect of the arrangement which he
proposes to make for the charge of the treasury and the performance of the current duties of his office.
2.38. (1) The period for preservation of various records and registers in each treasury shall be
such as mentioned in Appendix 16.
(2) The period for preservation of various records of the Drawing and Disbursing Officer and the
treasuries to be maintained by the office of the Accountant-General (Accounts and Entitlements), West
Bengal, shall be such as mentioned in Appendix 17.

Section. - III - Miscellaneous Provisions

Deposit of Cash Chests and Valuables, etc., of other Departments in the Treasury
2.39. (1) Cash chests belonging to other Departments may be lodged in the treasury for safe
custody where necessary. When so lodged, they shall be presented with a slip or memorandum stating the
contents, and a receipt shall be obtained from the Treasury Officer for the cash chests said to contain the
amount specified in the slips and the Accountant-General (Accounts and Entitlements), West Bengal, shall
be informed as soon as they are lodged. Sealed bags containing valuables belonging to other Departments
may also be lodged in the treasury for safe custody. These bags shall be kept locked in treasure boxes or
chest of the treasury The keys of the chests or of the treasure boxes in which the sealed bags are kept in the
treasury shall be in the custody of the Depositing Officer and he shall be entirely responsible for the contents
of the cash chests or sealed bags deposited. The amounts contained in cash chests shall not be brought into
the accounts of the treasury. A register in appropriate form shall also be kept in the treasury in which the
receipt and return of the cash chests and sealed bags shall be duly noted.
(2) The articles or documents as mentioned in clause (a) to clause (g) below may be received in the
treasury for safe-custody: –
(a) sealed packets containing duplicate keys of strong room or currency chests under the
control of the State bank of India, the Central bank of India and any other public sector
banks, acting as agent to the Reserve bank of India, in accordance with the provisions
contained in Appendix 6;
16 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 [PART I

(b) sealed packets containing Post Office Savings bank Pass Books, deposit receipts of
banks, fidelity bonds, security bonds and agreements, and any other time deposits received
as security deposits.
Note. – The Divisional Officer may place the duplicate keys of the divisional and the
sub-divisional chests in a cover under his seal in the custody of the Treasury Officer
concerned and in such case, a Duplicate Key Register shall be maintained and once in
the month of April every year the keys shall be sent for and examined by the Divisional
Officer who shall return the same in a fresh cover under his seal to the Treasury Officer
concerned, after making a note in the said register to the effect that the keys have been
found intact;
(c) sealed packet containing such non-treasury padlocks and keys and duplicate keys of
such locks which are specified in Appendix 7:
Provided that the duplicate keys of the chests of the West Bengal Police
Offices (including Malkhana chests) shall be sent to the local treasury in sealed covers
for safe custody. The Treasury Officer shall, after satisfying himself that the seal is
intact, record the receipt of the packet in the register mentioned in paragraph 3 of Appendix
7 and acknowledge receipt of the same. At the time of quarterly verification or whenever
the charge of the treasury is transferred, the Treasury Officer shall see that the seals are
intact and record a certificate to that effect in the remarks column of the registers;
(d) sealed boxes containing Government promissory notes and other valuables belonging to
the Cantonment authorities;
(e) sealed packets containing question papers of the Calcutta University and any other
recognised University of the State and the West Bengal Board of Secondary Education
and the West Bengal Council of Higher Secondary Education or any other body or
authority as may be expressly permitted by the Finance Department;
(f) sealed bags containing undisbursed takavi advances for a maximum period of two weeks;
(g) sealed bags containing loan collections to be deposited by the Collector for a period not
exceeding 7 days.
2.40. The bullion, jewellery and other valuables coming into the hands of a Government official
in his official capacity may be deposited into the treasury for safe custody. The value of such articles shall
not be brought into the accounts of the treasury.
2.41. (1) The rules for dealing with the cash, bullion, jewellery or other valuables so deposited
under T.R. 2.39 and T.R. 2.40, shall be as stated in sub-rule (2) to sub-rule (5):
Provided that in case of promissory notes, the rules for dealing with the promissory notes shall be
guided by the Government Securities Manual published by the Government of India from time to time.
(2) When it is directed by an appropriate authority that cash, chest, valuable, bullion, jewellery or
other valuables or any intestate property not being current money, received by a Government official in his
official capacity, shall be placed in the treasury for safe custody, such cash, chest, valuables, bullion, jewellery
or other valuables or any intestate property shall be presented at the treasury in a sealed packet with a
memorandum from the concerned Government official indicating a list of the property contained in the
packet and statement of its actual or estimated value.
(3) The Treasury Officer shall, after satisfying himself that the seal is intact, record receipt of the
packet in the Register of Valuables to be maintained in T.R. Form No. 3, which may be kept in manuscript.
(4) The Treasury Officer shall, after noting on the packet the number assigned to it according to the
entry in the register, issue a receipt in the following form on the back of the memorandum of contents,
mentioning the number assigned to the packet, and shall return the memorandum to the Government official
presenting it: -
PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 17

“Received a sealed packet said to containing cash/bullion/jewellery/or other valuables/in-testate

property detailed on the reverse”.

A.B.,
Treasury Officer.
(5) The packet shall then be kept in the same manner as cash, and shall not be returned without a
written order from the Government officer from whom it has been received and such Government officer
shall return original memorandum of contents to the Treasury Officer. The original receipt, issued by the
Treasury Officer, shall thereafter be destroyed.

Security of Strong Rooms

2.42. (1) The rules regulating the security of strong room be such as stated in sub-rule (2) to sub-
rule (5).
(2) Without the special permission of the Finance Department, no place shall be used as a strong
room unless it is first certified to be secured and fit for use as such by an officer of the Public Works
Department not below the rank of an Executive Engineer.
(3) The inspecting officer mentioned in sub-rule (4) may, in certifying the suitability of the room,
specify any necessary conditions as to the manner of storing the coins or treasure and he shall specially
examine that the enclosing walls are under observation of the guard.
(4) The Executive Engineer as stated in sub-rule (2) or an experienced Assistant Engineer deputed
by such Executive Engineer shall inspect annually all the existing strong rooms under his jurisdiction and
grant a certificate of safety.
(5) It shall be the duty of the Treasury Officer to obtain such a certificate annually.
(6) The Superintendent of Police of the concerned district shall record an order prescribing the
positions of the sentries, and may also require any additional precautions to be taken for strengthening of
fastenings, lighting arrangement, etc. but the responsibility for the security of the building and its fixtures
shall remain with the Executive Engineer, and for the purpose of the security of chests and other treasury
furniture not forming part of the building or fixtures, such security shall remain with the officer-in-charge
of the treasury.
(7) A copy of the certificate of safety granted by the inspecting Officer under sub-rule (4) and the
order of the Superintendent of Police of the concerned district shall be displayed in a conspicuous place
within the strong room.
(8) It is the duty of the Treasury Officer to see whether any conditions as to the matter of storage
stated in the documents, as described under sub-rule (7), has been complied with.
(9) The Treasury Officer shall be personally present during the whole time between the opening and
the shutting of the strong room and the doors and windows of the strong room shall remain permanently
closed and locked, except at the time of movement or inspection of valuables:
Provided that the opening of doors and windows may be permitted during office hours, if it is
necessary for the admission of light or fresh air to any other part of the building, subject to the conditions
that the valuables remain securely packed under lock and key.
18 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 14, 2005 [PART I

Custody of Padlocks and Keys of the Treasury Strong Rooms and Chests.
2.43. (1) A register of all padlocks belonging to the treasury and the treasure chests shall be
maintained in T. R Form No. 4 and kept in the strong room of the treasury.
Explanation. – For the purpose of this rule, the term ‘padlocks’ includes also, the ‘self locks’ of iron
safes and steel almirahs.
(2) Every padlock shall have a number impressed upon it or attached to it by a metal or other
label, and the same number shall be impressed on or attached to the key belonging to it. No two padlocks
in the same district shall bear the same number.
(3) (a) If a padlock becomes unserviceable or if the key belonging to it becomes defective or is
lost, the Treasury Officer shall, with the permission of the Collector-in-charge, arrange to replace such
padlocks immediately and report the matter to the Finance Department, which may cause such enquiry as
may be deemed necessary in case of loss of keys.
(b) No padlock of which the key has been lost shall continue to be used. No spare padlocks shall be
kept at a treasury, except with the permission of the Finance Department and every unserviceable padlocks
and/or defective keys shall be destroyed in the same manner as prescribed in sub-rule (5) of this rule.
(4) No local mechanic shall be allowed to repair a treasury padlock or to make a new key for
one.
(5) All spare padlocks with their keys which are held in the treasury with the approval of the
Finance Department, shall be kept in the strong room under double locks, the key of one lock being in the
hands of the Treasury Officer, and of the other in the hands of the Stamp Clerk or any other officer authorised
by the Collector-in-charge of the treasury. The duplicate keys of all padlocks (whether spare or in use) shall
be destroyed in presence of the Collector, who is required to give a certificate to this effect in the remarks
column of the register.
(6) Whenever the charge of a treasury is transferred, or a Stamp Clerk is changed, all padlocks
belonging to the treasury shall be examined and compared with the register, and a certificate shall be signed
by the Collector or Collector-in-charge in the remarks column of the register that these padlocks have been
found to be correct.
(7) The Inspecting Officer shall, after every inspection of treasury under the provision of these
rules, report whether the provisions of these rules have been properly complied with.