17. the cantonment account code, 1924 · 17. the cantonment account code, 1924 (a. d. no. 1474,...

17. THE CANTONMENT ACCOUNT CODE,1924

(A. D. No. 1474, Dated 7th November, 1924)

In exercise of the powers conferred by section 280 of the CantonmentsAct, 1924 (II of 1924), the Governor-General in Counci I is pleased to make thefollowing rules-

CHAPTER 1General Principles and Rules

1. SHORT TITLE(1) These rules may be called the Cantonment Account Code, 1924.1(2) They extend to all cantonments in India.]

[SRO 296 dated 4-7-1953}

2. DEFINITIONSIn these rules unless there is anything repugnant in the subject or context-

(a) Omitted. [SRO 161 dated 10-5-83}(b) "the Act" means the Cantonments Act, 1924;

[(bb) "Controller of Defence Accounts, the Command" means theController of Defence Accounts havingjurisdiction in respect ofthe cantonment concerened]; [SRO 161 dated 10-5-1983}

(c) "Form" means a Form contained in the Second Schedule to theserules;

(d) "President" means the :->resident of the Cantonment Board;[No 1210 to 1212 dated 16-9-1939}

(e) "treasury" means a Government treasury or sub-treasury or theImperial Bank of India or any other bank to which Governmenttreasury business has been entrusted, and includes a banker orperson acting as a banker with whom a cantonment fund isdeposited under section 107 (2) of the Act;

(f') "treasury Officer' includes a banker, or person acting as a bankerwith whom a cantonment fund is deposited under section 107 (2)of the Act.

3. EFFECT OF CLOSE HOLIDAYSWherever in these rules any act or proceeding in the office of the

Cantonment Board is directed or ~llowed tobe done or taken on a certain day orwithin a prescribed period, then if the office is closed on that day or on the lastday of the prescribed period, the act or proceeding shall be

516 THE CANTONMENT LAWS R-7

deemed to be done or taken in due time if it is done or taken on the next daythereafter on which the office is open.

Cantonment Fund

4. CREDIT OF MONEY RECEIVEDAll money transactions to wh ich any member of a Board, or any officer or servant

of a Cantonment Board is a party in his official capacity shall, immediately and withoutany reservation, be brought to account in the books of the Cantonment Board andallmonies received other than monies withdrawn from the treasury to meet currentexpend iture, shall without delay be paid in full in the treasury, and shall be creditedtotheappropriate account, and shall not be utiIised to meet current expenditure.

[4-A. Elimination of Pies-Pies shall be omitted from all salary, establishmentand travelling allowance bills and cheques issued on treasuries. All individual itemsin such cases whether they pertain to salary or allowances of any description, ortravelling allowance or represent deductions or payments of some sort, shall becalculated to the nearest anna, fractions below half an ann a being omitted, andhalf an anna and over being reckoned as one anna.]

[A.D.No.514 dated 30-4-1926}[4-B. Pies shall ordinarily be eliminated from all receipts, other than receipts ofrevenue which are fixed by or under the law.]

[A.D. No. 1616 dated 24-12-1926}5. NO UNAUTHORISED FUND TO BE MAINTAINED

In no circumstances whatever shall any fund be maintained by theCantonment Board except the regularly authorised cantonment funds.

Accounts

6. SEPARATION OF REVENUE AND ACCOUNT BRANCHESExcept in the case of cantonment offices specifically exempted from the

operation of this rule by the Officer Commanding-in-Chief, the Command, theRevenue and Account Branches of every cantonment shall be kept distinct fromeach other and under separate officials who for this purpose shall be termed,respectively, the Cashier and the Accountant. All slims due to the CantonmentBoard shall be received by the former official, and in no case shall the sameperson compile the accounts and superintend the collection of taxes and otherrevenue. No person employed in a treasury shall assist in any way in collectingcantonment revenue, or in posting the cantonment books.7. PRESCRIBED REGISTERS AND FORMS TO BE OBSERVED

No addition to, or modification of, the registers and forms prescribed'in this Code shall be made, and no new forms shall be introduced by any[Cantonment Board] without the previous sanction of the CentralGovernment. In the matter of details connected with accounts, the

R-ll The Cantonment Account Code, 1924 517

[Cantonment Board] shall be guided by the instructions of the [Controller ofDefenceAccounts, the command]

[D.D. No. 688 dt. 11-9-37 & SRO 161 dt. 10-5-1983}Note--For local printing of cantt. 4-B please see A.I. for Cantt. Board,

VollI

8. MAINTENANCE OF REGISTERSAs far as possible all accounts shall be maintained in English. Books of

accounts and registers shall be strongly bound and paged before being broughtintouse, and, unless otherwise specifically stated, accounts shall not be preparedin loose sheets or in loosely bound volumes. Forms in which receipts for moneyaregranted shall be bound in counterfoil books, each containing 100 consecutivelymachine numbered and printed forms.9. CORRECTIONS IN REGISTERS

Corrections and alterations in accounts shall be neatly made in red ink[asingle line being drawn through the original entry which it is desired to correct]and attested by the dated initials of the Executive Officer or such other officer asthe [Cantonment Board] may direct; or in the case of departmental accounts bythe dated initials of the officer in charge. Each correction or alteration in the totalor a voucher should be attested by the dated initials of the person signing thereceipt, each correction or alteration in the order of payment must be attested inthe same way by the officer ordering the payment. Corrections in an assessmentlist shall not be made save under the initials of a person authorised under the Act,or the rules made thereunder, to alter the assessment.

Erasures and overwriting shall on no account be made in registers, statements,cheques, vouchers or accounts of any description.

Audit of Accounts

10. AUDIT OF ACCOUNTS(1) The accounts of the Cantonment Fund [including General Provident

Fund, Contributory Provident Fund and Pension Fund Account] shall be auditedby the Controller of Defence Accounts, the Command, and the cost of such auditshall be paid by the Cantonment Board concerned.

[SRO 161 dated 10.5. 1983}(2) The Cantonment Board shall at the time of audit cause to be produced

all accounts, registers, documents and subsidiary papers which may be requiredby the auditor to assist him in his investigations.

11. OBJECTION STATEMENTSThe objection statements issued by the auditor in the course of audit shall be

returned to him promptly, and in any case before the close of audit, with notesshowing the action taken or which it is proposed to take to settle


the objections raised, over the signature of the President. The auditor shall returnfor further action any items on which final or sufficient action has riot in hisopinion been taken; and shall before leaving bring to the personal notice of thePresident items which have not been disposed of. '

12. AUDIT NOTE(1) The Controller of Defence Accounts, the Command, will forward a

copy of the audit note with his remarks to the President, and the OfficerCommanding-in-Chief, the Command for necessary action.

[No. 1210 to 1212 dated 16.9.1939J(2) The audit note should contain the following certificate-"Certified that a copy was kept in my office of the annual account for the

year submitted to the Officer Commanding-in- Chief, the Command, with myendorsements No dated and that the account has beencompared with local records and found correct, subject to the following remarks."

[D.D.No. 688 dated 11.9.1937J13. CONSIDERATION OF AUDIT NOTE

(I)As soon as the audit note has been received in the office of the CantonmentBoard, the same shall forthwith be taken into consideration and, the Presidentshall convene a meeting of the Board to decide upon the action to be taken inregard thereto. The action so taken shall be indicated on an interleaved copy, oron the margin of the audit note, which shall be sent to the Controller of DefenceAccounts, the Command, as promptly as possible and at the latest within threemonths of the pate of receipt of the note. A copy shall at the same time be sent tothe Officer Commanding-in-Chief, the Command. A similar annotated copy shallbe kept in the office of the Cantonment Board, and shall be placed before theauditofficerathisnextvisit. [1210 to 1212 dated 16.9. 1939J

(2) In cases where in the opinion of the Controller of Defence Accounts,the Command, suitable action has not been taken on the audit report, he shall sendthe case for orders, to the Officer Commanding-in-Chief, the Command, or theCentral Government as he thinks fit. [D.D. No. 688 dated 11.9. 1937J

The Cantonment Fund Losses and Remissions

14. INQUIRY INTO LOSSES(1) Whenever any loss of Cantonment monies, stores or other property,

through embazzlement, fraud, theft, or other cause is discovered, a preliminaryinvestigation shall forthwith be made into the loss by the Cantonment Board, or bysome person appointed in this behalf by the Cantonment Board and the result ofsuch preliminary investigation, if the loss incurred exceeds rupees fifty, shall bereported forthwith by the Cantonment Board to the Officer Commal l ding-in-Chief,the Command, and to the Controller of Defence Accounts, the Command. The Officer

R-14-A The Cantonment Account Code, 1924 519

Commanding-in-Chief, the Command, shall, if necessary, arrange with the :Controller of Defence Accounts, the Command, for an expert examination ofaccounts in connection with the loss. The Officer Commanding-in-Chief, theCommand, shall, if necessary, then, cause the matter to be investigated by aCommittee of Inquiry consisting of the Deputy Director, or Deputy AssistantDirector, Military Lands and Cantonments of the Command, as President, andtwoother officers nominated by the Officer Commanding-in-Chief, the Command,whoshall arrange for such expert and other evidence as may be required for thepurposeof the inquiry. When the matter has been fully inquired into by the CommitteeofInquiry, a report shall be submitted to the Controller of Defence Accounts, theCommand, and the Central Government showing the total sum of money lost, thecircumstances in which the loss took place and the steps taken or recommendedtorecover the money and to punish the offenders, if any. The submission of suchreport shall not in any case debar the local authorities from taking any actionwhich may be deemed necessary.

[A.D. No. 524 dt. 30-4-1926, No. 684 dt. 4-6-1927; No. 232 dt. 18-2-1928,D.D No. 688 dt. 11-9-1937, No. 1210 to 1212 dt. 16.9.1939]

(2) Money, the value of stores or other property thus lost, shall not be writtenoff the accounts 'except with the sanction ofthe Central Government: Providedthat losses the amount of which does not exceed rupees fifty in any individualcase may be written off by the. [Cantonment Board] and losses exceeding rupeesfifty but not exceeding rupees five hundred in any individual case may be writtenoffby the Officer Commanding-in-Chief, the Command.

[DD. No. 688 dt. 11.9.1937]

II

Notes-For loss due to theft, fire etc please see A.I. for Cantt. Boards. Vol II.

14-A. IRRECOVERABLE ITEMS OF REVENUE

(1) Money due in respect ofland rent (including house rent), sales of wood,fruits, grass and miscellaneous contracts, which has been ascertained to beirrecoverable shall not be written off the accounts except with the sanction of theCentral Government :Provided that any such irrecoverable amount which doesnotexceed rupees two hundred and fifty in any individual case may be written offby the Officer Commanding-in-Chief, the Command. [A.D.No. 514 dt. 30.4.1926]

(2) Licence Fees which have been ascertained to be irrecoverable may bewritten off by the. [Cantonment Board] :

[A.D. No. 132 dt. 20.2.1937 & No. 688 dt. 11.9.1937]

Provided that where the sum written off in favour of anyone person exceedsrupees fifty, the sanction of the Officer Commanding-in-Chief the Command,shall be first obtained.


14-B. REMISSION OF RENT FOR LAND, ETCRemission of money due in respect ofland rent [including house rent], sales

of wood, fruits, grass and miscellaneous contracts may, for special reasons, suchas the failure of crops, be sanctioned by the Officer Commanding-in-Chief, theCommand, upto a limit of rupees one thousand in any individual case, and bytheCentral Government for any amount exceeding rupees one thousand.

[A.D. No. 194 dt. 19.4.1930 & No. 688 dt. 11.9.1937J

14-C. INFRUCTUOUS EXPENDITUREInfructuous expenditure already incurred shall be allowed to stand in the

accounts but the irregularity in respect thereof should not be condoned or recoverywaived except with the sanction of the Central Government: Provided that wherethe amount does no exceed rupees five hundred in any individual case the irregularitymay be condoned or recovery waived by the Officer Commanding-in-Chief, theCommand. [No. 1887 dt. 14.12.1940J

Issue of Duplicate Receipts and Vouchers

15. ISSUE OF DUPLICATE RECEIPTS AND VOUCHERSThe Executive Officer or other official shall not, issue duplicates or copies

of receipts granted for money received, or duplicates of copies of bills or otherdocuments for the payment of money which has already been paid, on the allegationthat the originals have been lost. If any necessity arises for such a document, acertificate may be given that on a specified day, a certain sum on a certain account,was received from or paid to certain person. In the case of a bill or depositrepayment voucher passed for payment at a treasury but lost before encashmentor payment, the officer who drew the original bill or voucher should ascertainfrom the treasury that payment has not been made on the original before heissues a duplicate, which should bear distinctly on its face the word "duplicate"written in red ink.

CHAPTER II

BUDGET ESTIMATES

Preparation and Submission

16. SUBMISSION OF BUDGET ESTIMATE(1) On or before the 1st day of September in each year, the, Cantonment

Board shall submit t the Officer Commanding-in-Chief, the Command, a budgetestimate of the receipts (including grants-in-aid required, if any) to be paid intoand of the expenditure to be incurred from, the cantonment fund for the ensuingfinancial year.

(2) The budget estimate shall be drawn up in Form No. Cantt. I-B and shallbe considered and passed by the Cantonment Board before submission to theOfficer Commanding-in-Chief, the Command.


17. PREPARATION OF BUDGET ESTIMATESThe following general rules shall be observed in preparing the budget estimate-

(a) The estimate of income shall be based upon a comparison of thelast three years' receipts and, in the case of fixed income, uponthe actual demands inclusive of any arrears due which are likelyto be realised. When receipts are rising or falling, and the threeyears averages are deceptive, a rise or fall, as the case may be,may be provided in the budget estimate suitable explanatory notesbeing added for each important variation,

(b) The estimate of expenditure on fixed establishments as well asfixed monthly recurring charges on account of rent, allowances,etc. shall be made according to the actual sanctioned scale,irrespective of savings, and shall provide for the gross sanctionedpay without deductions of any kind. In the case of progressivesalaries, the rates of pay which will be due on the 1st Septemberof the year to which the budget relates shall be adopted.

(c) For contingent expenditure the estimates shall be based upon theaverage actual expenditure of the past three years, exclusive ofany special items of expenditure that may have been incurredduring those years.

(d) The budget estimate shall be framed so as to provide for a closingbalance of not less than 10 percent of the estimated expenditure.For this purpose any expenditure that is to be met out of specialgrant-in-aid sanctioned by the Central Government for any specificpurpose shall not be taken into account.

[NO. 901 dt. 15.7.1939 & 221 dt. 24.4.1943J

(e) The invested funds of the Cantonment Board shall not be shownin the opening and closing balances; but details thereof accordingto face value shall be given in Appendix B to the budget estimate.

Note:- Please see A.I. for Cantt. Boards, Vol II.

17-A. DETAILS TO BE SUBMITTED OF CERTAIN PROPOSALS(1) No proposals whether made in the original or revised budget or otherwise,

for revision of establishment or for original works shall be sanctioned unless therehave been prepared and sanctioned by the Cantonment Board and submitted tothe Officer Commanding-in-Chief, the Command, details of the revision of theestablishment or detailed plans and estimates of the works, as the case may be.

(2) In cases where he considers it necessary the OfficerCommanding-in-Chief, the Command, may, after considering the detailedplans and estimates of original works submitted to him under sub-rule (1),

522 THE CANTONMENT LAWSreturn the said plans and estimates to the Cantonment Board to be checkedbyM.E:S at the expense of the Board. [No. 149dt. 24.1.1

Note-For check of estimates by MES and expenditure out of ServiCharges please see A.I. for Cantt. Boards, Vol II. and for Special Grants-iaid please see Annexure I of this rule.

18. SANCTION OF BUDGET ESTIMATEThe Officer Commanding-in-Chief, the Command, may sanction thebu

estimate: Provided that, if the budget estimate provides for a grant-in-aid fromCentral Government, or if in the opinion of the Officer Commanding-in-ChefCommand, the budget estimate requires modification for any reason, he shallsuit with his recommendations for the orders of the Central Government.

[D. D. No. 688 dt. 11-9-19'Note-For sanction of special grant-in-aid please see Annexure-I.

19. PAYMENTS :FROM CANTONMENT FUNDNo money shall be paid from the cantonment fund unless the expenditure

either-(a) provided for in the original or revised budget estimate as sanctioned,(b) sanctioned by the Office Commanding-in-Chief, the Command.

[No. 149 dt. 24-1-194Re-appropriations

20. RE-APPROPRIATIONS(1) A Cantonment Board shall not incur expenditure for which no proviso

exists, under any of the heads ofthe budget estimate, or in excess of the amoprovided under any head, without making provision for the excess byappropriation from some other head under which savings are ascertainedanticipated.

(2) Application for re-appropriation offunds shall be accompanied bya

appropriation statement. in Form No. Cantt. 2-B.

21. SANCTION FOR RE-APPROPRIATIONThe Cantonment Board may-

(a) with the previous sanction of the Officer Commanding-in-Chithe Command, re-appropriate any sum from one major headthe budget estimate to another;

(b) re-appropriate any sum from one minor head of the budgestimate to any other minor head under the same major head:

Provided that the (cantonment Board may not-(a) re-appropriate funds allotted for original works without theprevi

sanction of the Officer Commanding-in-Chief, the Command,[A.D. No. 48 dt. 25-1-1930

The Cantonment Account Code, 1924 523

(b) utilise for other purposes any portion of a grant-in-aid contributiongiven for a specific purpose.

E planation:- The following are examples of major and minor heads:-Major Head - L Rate and TaxesMinor Head - (a) OctroiMajor Head A. General AdministrationMinor Head - (I) Pay of Executive Officer

[No. 702, 703 dt. 2-7-1938}

Inevitable Payments

PAYMENTOF MONEY DUEThe want of provision in the budget estimates or the temporary exhaustionbudget allotment under any head, shall not operate to prevent payment or

d of any money due by a Cantonment Board, or to prevent record of anyIpayment under its proper head of account. Such claims shall be met by re-priation or by re-casting the budget estimate in accordance with rules 20

21. All liabilities shall be liquidated without delay, and in no circumstancesIa liability be allowed to stand over to be paid from the budget grant of thewing year, nor shall payments or refunds be postponed to the last days of ath or the last month of the financial year.

CHAPTER IIIOffice Accounts, Receipt of Money

• RECEIPTS TO BE ENTERED IN CASH BOOK

All monies received for credit to the Cantonment fund shall be entered ingeneralcash book, either directly or through a subsidiary register in Form No.tt. 3-B.

(1) With the exception of grants-in-aid and fines, and other monies for whichcial receipt form has been prescribed elsewhere, all monies received in the

Iceof the Cantonment Board from persons other than cantonment officials,II be acknowledged by a receipt in form No. Cantt. 4-B.

(2) The counterfoil of the receipt shall be signed by the cashier, if any, ineoof receipt of the money, by.the official incharge of the general cash book orsidiary register in token of entries having been made therein, and by theecutive Officer or such officer as the Cantonment Board may direct. Theipt shall be signed by the Executive Officer or such other officer as thetonment Board may direct, after he has verified that the money received hasncorrectly recorded in the general cash book or in a subsidiary register.

II.'

i I iII•.•,

Note--For Local Printing ofCantt. 4-B please see A.I. for Cantt. Boards,Vol II.

524 THE CANTONMENT LAWS R-2S-B

25. REMITTANCE BY CANTONMENT OFFICIALA remittance to the office of the Cantonment Board, made by a cantonment

official shall, in the ordinary course be accompanied by a duplicate chalan illFormNo. Cantt. 5-8. The duplicate foil of the chalan shall be returned to the officialconcerned, and the original, after it has been initialed by the cashier and officialincharge of the general cash book, shall be retained as a voucher in the office ofthe Cantonment Board.25-A. ACCOUNTS OF WATEh TAXES ETC.

The accounts pertaining to the recovery of water charges under section 234of the Act, shall be kept in Forms No. Cantt. 31-B and Cantt. 32-B.

[A.D. No. 145 dt. 11-3-1933}25-B. (1) Where the cash business ofaCantonment Board is conducted byaBank, cheques on the local Banks may be accepted in any payment of CantonmentBoard dues, or in settlement of other transactions with a Board. If the chequeshave been crossed by the drawer or the acceptance of uncrossed cheque in thatclass of transaction has been permitted by the Board, until, however, a chequehas been cleared the Board cannot admit that payment has been received andconsequently final receipt shall not be granted when a cheque is tendered. Areceipt for the actual cheque only may be given in the first instance, but if aperson making payment in this manner so desires, a formal payment receipt shallbe given to him only after the cheque has been cleared. Collection charges of theBank, if any, will be recovered from the party presenting the cheque.

(2) A Cantonment Board may refuse to accept any cheque, the collectionof which, in its opinion, cannot reasonably be undertaken.

(3) In the event of a cheque being dishonoured by a Bank on presentation, thefact shall be reported at once, to the tenderer with a demand for payment in cashbut the Board shall not accept any liability for loss or damage which may possiblyoccur as a result of delay in intimating that the cheque has been dishonoured.

(4) When Cantonment Board dues which are payable by certain fixed datesare paid by cheque the person desiring to make such payment in this mannerwithout risk must take suitable precaution to ensure that his cheque reaches theBoard's office at the latest on the working day preceding the date on which the

. payment has to be made. Cheque received on the last day may be refused at thediscretion of the Executive Officer and those received late will not be accepted.

Explanation:-In this rule, the term 'Local Banks' means Banks (includingthe Reserve Bank and the Imperial Bank of India) located in the station in whichthe Cantonment is situated. [No. 751 dt. 8-5-1948}

·28 The Cantonment Account Code, 1924 525

Remittances to Treasury

6. DAILY REMITTANCE TO TREASURY

All monies received for credit to the Cantonment Fund, shall be remitted toetreasurydaily, or, where this is inconvenient, at regular intervals to be fixed byeCantonment Board. In no circumstances shall the amount let in the custody of

thecashier exceed the security furnished by him and all money in hand on the lastworkingday of each month shall be remitted on that day., The money shall beaccompaniedby (I) a Pass Book (vide rule 28) and (2) a chalan in Form No.Cant!.5-8, in which details of the amount remitted should be entered. The entriesinthe Pass Book shall be initialled by the Treasury Officer and the Pass Bookreturnedto the Cantonment Office where it should be preserved as a substituteforvouchers in support of the remittance. The chalan shall be retained by theTreasuryOfficer. The amount shall then be entered in the General Cash Bookunderthe initials of the Executive Officer or such other officer as the CantonmentBoardmay direct.

In any circumstances in which the balance in hand is temporarily in excessof the cashier's security, the Executive Officer or such other officer as theCantonmentBoard may direct, shall make special arrangements for the safe custodyofthe same.

[A.D. No. 1616 dt. 24-12-1926, 232 dt. 18-2-1928 and 602 dt. 10- 11-1934}

27. REMITTANCE TO TREASURY BY CANTONMENT OFFICIAL

When a remittance is made by an official ofthe Cantonment Board direct tothetreasury for credit to the cantonment fund, it shall be accompanied by a chalanintriplicate in Form. No. Cantt. 5-A-B, of which one foil shall be retained in thetreasury, and of the other two foils, which shall be returned duly receipted by thetreasury,one shall be retained as his receipt by the official who made the remittance,and the other sent to the cantonment office, where the amount entered thereinshall be brought to account in the General Cash Book.

Pass Book

28. PASS BOOK

All sums paid into the treasury on account of the Cantonment Board and allpayments made on cheques, shall be entered in a pass book in Form No. Cantt.6·8, which shall be sent with each remittance and on the last working day of themonth, to the treasury to be written up. At the close of each month, the entries oneach side of the pass book shall be totaled and a balance struck under the signatureof the Treasury Officer. Ifany mistake is detected in the Treasury Pass Book, theExecutive Officer shall bring it to the notice of the Treasury Officer who shallcorrect it under his dated initials. [D.D. No. 742 dt. 2-10-1937}

526 THE CANTONMENT LAWSIn cases where money is deposited with a bank, for deposit either in a

current account or in a savings bank account, as the case may be, any periodicalstatements of accounts sent by the bank shall be maintained as a "loose-leaf'pass book and kept in the custody of the Executive Officer or such other officeras the Cantonment Board may direct.

[A.D. No. 616 dt. 17-11-1934 and SRO No. 161 dt. IO-5-J983}Payment of Money

29. METHOD OF PAYMENT,Ordinarily, payments shall be made by cheque but sums of less than Rs.20

may be paid from permanent advances, where payment by cheque is not specificallyprescribed by these rules.

30. PAYMENT OF BILLS(1) Every item of expenditure shall be entered in a bill in the form prescribed

by this Code. Bills and other vouchers presented for payment shall be examinedby the Executive Officer or other Officer appointed by the Cantonment Board inthis behalf, and, if the claim is admissible, the authority good, the signature trueand in order, and the receipt a legal quittance, he shall make an order to pay onthebi II and sign it. The officer making a payment order shall be personally responsiblethat the bill is complete and affords sufficient information as to the nature of thepayment, and that the payee actually received the sum passed.

(2) After the order to pay has been entered on the bill and passed, thepayment shall be made either by cheque drawn in the name of the payee or incash from the permanent advance. In the former case, the requisite entry shallbemade in the General Cash Book and the bi II having been stamped "paid by chequeNo, dated " shall be filed. In the latter case the bill having beenstamped "paid in cash" shall be retained in the custody of the holder of thepermanent advance and the requisite entry shall be made by him in his permanentadvance account.

(3) Every payment order shall be made on a bill, a note being made onthefile concerned referring to the number and date of the bill. A reference shall alsobe made on the bill to the file to which it appertains.

Cheque

31. CHEQUE BOOKS(1) Cheques shall be in counterfoil in standardised Central Non-Government

Institution cheque form, and each cheque shall bear a book number and a serialnumber. The cheque book number and the serial number of each cheque shallbemachine-numbers. All cheques forms with counterfoils, shall be bound in bookswhich shall be kept locked in the personal custody of the drawing officer, whoshallnotify to the treasury upon which he draws, the number of the cheque book andthenumber of cheques contained in the book which he, from time to time, brings intouse

R-31

The Cantonment Account Code, 1924

(2)On receipt of a cheque book the drawing officer shall record on it theberofforms it contains. When relieved of his office, he shall take a receiptthenumber of cheques made over to his successor, and shall send, to theurya specimen of the relieving officer's signature.

(3)Notwithstanding anything contained in rule 7, rule 27, rule 28 or this rule,CantonmentBoard, having an account with a bank may use the deposite slips,

uesand forms issuedby the bank in lieu of cheques, chalans and pass booksFormsprescribed in this code.

[A.D. No. 616 dt.'17-11-1934 and No. 702, 703 dt. 2-7.1938]

2. ISSUE OF CHEQUES(1)Every cheque shall be signed by the Executive Officer, or in his absence

suchother officer, as the Cantonment Board may by written order direct:ovidedthat in the absence of the Executive Officer or when the Executive

Officeris a military officer appointed to officiate as an Executive Officer of theServiceunder rule 33 of the Cantonment Executive Officers Service Rules, 1937,chequesfor sums in excess of two hundred rupees shall be signed by the Presidentorinhis absence in a class I or a class II cantonment by the Vice-President.

[No. 1210 to 12]2 dt. ]6.9.1939](2)No cheque shall be signed unless required for immediate delivery to the

payee,or be drawn in favour of any other person than the actual payee.(3) On each cheque an amount slightly in excess of the sum for which the

chequeis drawn, shall be written across it at right angles to the type, as a protectionagainstfraud.

Examples-Across a cheque drawn for Rs. 49-13-0 there shall be written"underrupees fifty".

33. CURRENCY OF CHEQUESCheques shall be payable at any time within three months after the month of

issue.Thus a cheque bearing date any time in January is payable any time upto30thApril. If the currency of a cheque should expire owing to its not, beingpresentedat the treasury within the period specified above, it shall be necessaryforthe person in whose favour the cheque was drawn to return it. In the event ofacheque being so returned a fresh cheque in lieu thereof shall be issued and thelapsedcheque destroyed by the drawing officer. The fact of the destruction andthenumber and date of the new cheque should be recorded on the counterfoil oftheold cheque and the number and date of the old cheque that is destroyed shouldbeentered on the counterfoil ofthe new one. The fact ofthe new cheque havingbeenissued should be entered on the date of issue in red ink in the General CashBookbut not in the column for payment, a note being made at the same timeagainstthe original entry in the General Cash Book.

[SRO 274 dt. 13.6.1951J

527

·.,I,


34. CANCELLATION OF CHEQUES

(1) A signed cheque when cancelled shall be enfaced or stamped "Cancelled"by the drawing officer and the fact of cancellation shall be noted in red ink, underthe initials of the drawing officer, upon the counterfoil, and across the paymentorder on the bill or voucher. Such cheques shall be preserved, under lock and keyin the custody of the Executive Officer until the accounts have been audited,when they shall be destroyed by the Auditor, who shall certify to the destructionupon the counterfoil.

(2) When a cheque is cancelled before the General Cash Book has beenclosed for the day upon which the cheque issued, the entry in the cash book shallbe struck out in red Ink under the initials of the Executive Officer. When a chequeis cancelled after the cash book has been closed, the amount shall be adjusted inthe manner prescribed in rule 38 (c).

35. LOSS OF CHIj:QUES

If a cheque is lost or destroyed, an intimation of the fact shall at once begiven to the Treasury Officer, and when it has been ascertained from the passbook and by enquiry at the treasury office that the cheque has not been cashed,its payment shall be stopped. The loss of the cheque shall be noted on the counterfoil.If a fresh cheque is not issued in place of the lost cheque, the procedure laid downin sub-rule (2) of rule 34 shall be followed. If a new cheque is issued, its numberand date shall be quoted against the original entry in the General Cash Book withthe remark that the original cheque has been lost and the following note shallbemade on the counterfoil of this cheque-

"Issued in lieu of cheque of No "

lost

............................ Dated .

destroyed

Cash Book

36. CASH BOOK

(I) The General Cash Book shall be in Form No. Cantt. 8-B, and shallbe closed and balanced daily and signed by the Executive Officer or suchother officer as the Cantonment Board direct. At the end of each month thereceipts and expenditure entered in the cash book shall be compared itemby item with the pass book and the balances agreed, the difference, if any,being explained in a footnote in the General Cash Book as under-

R-38 The Cantonment Account Code, 1924 529

Rs.Cash book closing balance .Deduct income (a) not yet credited into the treasury .

Total. .

Add amount of un-cashed cheques detailed below (b) .Balance as per pass book .Details of-(a) .(b) .

[A.D. No. 232 dt.18-2-1928)(2) The Executive Officer shall by a surprise check on at least two days in

each month personally verify the actual cash balance with the balance shown inthe General Cash Book and record a signed and dated certificate of verificationbelow the last entry in the General Cash Book. [No. 1342 dated 17-5-1947}

Classified Abstract

37. CLASSIFIED ABSTRACT(1) For the classification of receipts and expenditure, a classified abstract

shallbe maintained in Form No. Cantt. 9-B. The Form shall be kept in two volumes,one for income and one for expenditure. A separate page shall be opened foreach item of the budget estimate under which provision has been made and thereceipts and charges appertaining to those items for each day shall be taken,either as they occur or in the aggregate for the day from the General Cash Bookor from the bills, and entered in the appropriate columns of the abstract. At theend of each month the totals and progressive totals shall be made under each ofthe heads of the abstract, any transfer entries which may have been made inaccordance with these rules being taken 'into account. The monthly and progressivetotals under each head of the classified abstract shall be checked and signed bythe Cantonment Executive Officer. [SRO 124 dt. 24-3-1951}

(2) Subject to strict compliance with sub-rule (1), the Cantonment Boardmayopen in the classified abstract such subsidiary heads of account as will enableit to furnish any special information required by higher authority, and to proveother subsidiary accounts and registers.

Transfer Entries

38. OF MAKING TRNSFER ENTRIES. .

Transfer entries namely, entries by means of which an amount is transferredfrom one head of account to another, shall be made in the following cases-


(a) to correct an error of classification, by deducting an amount fromtl.e head to which it has been incorrectly credited or debited, andadditing it to the head to which it should have been credited ordebited;

(b) to adjust an advance against a bill for expenditure, by adding theamount to the proper head of expenditure and to the head"Advances" on the receipt side;

(c) to adjust a recovery of expenditure, in which case the amountrecovered shall first be credited to the receipt head "Miscellaneous-other items" and then adjusted by deduction from that head andfrom the head of expenditure to which it was originally debited;

(d) to adjust a refund of income made in the year in which the incomewas originally received, in which case the amount refunded shallfirst be charged under "Refund" to the head of expenditurecorresponding to the head of receipt to which it was originallycredited (or ifthere be no such head, to "Miscellaneous Returns"and then adjusted monthly by deduction from that head and fromthe head of receipt. No adjustment is necessary in the case ofrefunds of income received in a previous year.

[A.D. No. 1616 dt. 26-12-1926]

39. FORM OF TRANSFER ENTRY

(1) Transfer entries shall always be made as soon as the necessity for themis discovered, but no such adjustment shall be made in accounts which have beenfinally closed for the year.

(2) Every transfer entry shall be entered in From No. Cantt. 10-B, showingthe head or heads of account to be debited and the head or heads of account to becredited and the grounds upon which the adjustment is made. The entry shall beinitialled by the Executive Officer and shall then be entered in the classified abstractof receipts and expenditure in the place provided.

Explanation-In the case of the two heads "Advances" on the receipt. side and "Deposits on the expenduture side, entries under which will be mainly onaccount of adjustment by addition, the items may be entered in the body of theclassified abstract instead of at the foot thereof.

Annual Account

40. ANNUAL ACCOUNT

(1) The Cantonment Board shall prepare annually a consolidated accountshowing the receipts paid into, and payments made from, the cantonment fund,classified under the several major and minor heads contained in the budget estimate.


(2) The total of the details under each head of receipts and payments, asgivenin the consolidated account, shall agree exactly with the figures appearingagainstthe entry. "From Ist April to date" under the same heads in the classifiedabstract.

(3) A certificate shall accompany the consolidated account to the effectthatthe closing balance as shown in the account has been compared with thebalanceas shown in the treasury pass book and found to be correct.

(4) The consolidated account shall be forwarded in duplicate to the Controllerof Defence Accounts, the Command, who shall compare the two copies andforwardone copy to the Officer Commanding-in-Chief, the Command, retainingtheother copy in his own office for check by the auditor during audit with a viewtofurnishing the certificate of correctness prescribed by rule 12 (2).

(5) Acopy of the consolidated account shall be posted by Cantonment Boardonthe notice board of the office of the Cantonment Board.

[A.D No. 684 dt. 4-6-1927J41. CONSOLIDATED ANNUAL STATEMENT

The Officer Commanding-ill-Chief, the Command, shall forward to the CentralGovernment, as soon as possible after the close of each financial, year, a statementshowingunder the several major and, minor heads of receipt and expenditure in thebudget estimates, the actual income and, expenditure of each of the CantonmentFunds in his Command for the preceding financial year, together with a certificateshowingthat the closing cash balance of each Fund; as shown in the annual accountprescribed by rule 40, has been compared with the balance as shown in the treasurypass book and has been found to be correct. [D. D. No. 688 dt. 11-9-1937J

Miscellaneous Advances42. MISCELLANEOUS ADVANCES

All advances other than permanent advances and advances from the providentfund shall be made by the Cantonment Board and entered in a register in FormNo. Cantt. II-B. All the advances outstanding at the end of the previous yearsha11be first entered and there-after each advance made during the year shall beentered as soon as it is made. The total of the advances made during every monthas shown in this register shall be agreed with the corresponding monthly totalshown in the classified abstract, and the former shall be initialled by the ExecutiveOfficer in token of such agreement. The Executive Officer shall be responsibleforthe recovery of all such advances and shall bring to the notice of the CantonmentBoard any case in which the recovery has not been made in due time. When anadvance is recovered in cash, or adjusted by deduction from a bill or by transferentry,the amount shall be noted against the original advance in the column for themonth in which the recovery or adjustment is made.

Adjustment by bill shall not be made unless such bill has been accepted andpassed.


The monthly columns for recoveries shall be totalled at the end of the monthand the total shall be agreed with the corresponding credit under "Advances" inthe classified abstract of receipts and initialled by the Executive Officer.

The register shall be balanced at the end of the year and the outstandingbalances carried forward to the next year.

Scrutiny of Bills

43. SCRUTINY OF BILLS(1) In addition to accounting for all the expenditure incurred, it shall also be

the duty of the Executive Officer to see that no charge is paid twice over and thatbudget allotments are not exceeded.

(2) To guard against the possibility of double payments and other irregularitiesand complications in accounts and also in order to keep a watch on liabilities andtheir adjustment, a personal ledger may be kept by the Cantonment Board inForm No. Cantt. 12-B, for persons with whom business is continuously carried onor a running account is kept.

(3) When work is done for private persons for which payments have to bemade to the person doing the work and recoveries are made from the persons forwhom the work is done, separate accounts shall be kept in the personal ledger forthe person doing the work and for the person for whom the work is done andcross references given.

CHAPTER IV

Establishment and Contingent Charges

Scale Register

44. SCALE REGISTER(1) The entire establishment of the Cantonment Board shall be recorded

under the signature of the Executive Officer, in a scale register in Form No.Cantt. 13-B. For the purposes of pay and audit establishment which are chargedunder different major heads of the budget estimates shall be treated as distinctestablishments and shall be distributed into "sections", a separate page being allottedto each section in the scale register. The "sections" in the register shall exactlycorrespond with those in the pay bill.

(2) Temporary establishment shall be recorded separately from the permanentestablishment at the end of the space allotted for the latter, the period for whichthe temporary establishment has been sanctioned being distinctly specified in thecolumn of remarks.

Explanation- By temporary establishment is meant establishment whichis employed and paid by the month. Daily labour is not included in the termtemporary establishment and is a contingent and not an establishment charge.

(3) All other fixed recurring charges, e.g. rents, contributions, etc. shall berecorded in a separate page of the scale register. .

R-48 The Cantonment Account Code, 1924 533Revision of Establishment

45. PROPOSALS FOR REVISION OF ESTABLISHMENT

When any change, permanent or temporary, is proposed in the number, orpay,of appointments in the establishment of the Cantonment Board, a letter fullyexplaining the proposals and the conditions which have given rise to them shall,save in the case of the appointment of temporary servants under rule 9 of theCantonment Fund Servants Rules, 1937, be submitted to the Officer Commanding-in-Chief, the Command. In this letter should be set out-

(i) the present cost, either of the "Section" or "Sections" affected, or of thetotal establishment, as the circumstances of the case may indicate to be necessary ;

(ii) the cost of the revision;(iii) details of the number and pay of the appointments which it is proposed

to add or modify;(iv) the ability of the Cantonment Board to meet the additional expenditure

from its normal income; and(v) the date or dates from which the proposed changes are to take effect. 'III

[A.D. No. 1697 dt. 15. 12. 1928 and No. 1210 to 1212 dt. 16.9.1939J •

46. PROPOSITION STATEMENT

(1) In cases of general revision of establishment, or of proposals whichcannot be set out clearly otherwise, a proposition statement in duplicate in FormNo. Cantt. 14-B showing clearly the financial effect of the proposed change shallalso be submitted.

(2) If the change would effect only a section or a portion of the establishment,the proposition statement shall ordinarily be confined to the section or the portionof the establishment affected by the proposals. •

47. SANCTION FOR REVISION OF ESTABLISHMENT

On receipt of the proposals for permanent or temporary changes in theestablishment the Officer Commanding-in-Chief, the Command, may sanction orrefuse to sanction any such revision or may sanction it with such modifications ashe may consider fit. The statement of revision shall then be returned to theCantonment Board as early as possible with the sanction or modification, andshall be filed for reference at the time of audit.

48. PAY BILLS

(1) The pay of the establishment of a Cantonment Board shall not be drawnor paid before the first working day of the month succeeding that by the labour ofwhich it has been earned or on such other day after the first working day of themonth as the Cantonment Board may direct. In case of dismissal, transfer, resignationordeath pay shall be drawn and disbursed immediately after it becomes due.

Note-Payment to be made on the last working day of month except for Marchwhich would be paid on the first working day of the succeeding month.

[Dte Gen. letter No. 251511CIL&C 1156 (PC) dated. 12.8.1980J


(2) The pay of the entire permanent establishment of the Cantonment Boardshall be drawn on one monthly pay bill in Form No. Cantt. IS-B, the names ofincumbents on less than Rs. 10 may be omitted from the pay bill.

(3) When pay is drawn for a portion of a month only, the rate at which andthe number of days for which, it is drawn, shall be entered in column I and thename of the incumbent. Pay, officiating pay and leave salary, whether drawn ornot, shall be entered in column 3 to 6. Pay, officiating pay and leave salary notdrawn but held over for future payment shall be entered in column 7, the reasonfor their being held over being briefly noted. When the amount is subsequentlydrawn on a supplementary bill, reference to the drawal shall be given in the originalbill from which the charge was withheld in order to prevent a second claim beingentertained. The establishment of each section shall be grouped marked off by aline and totalled separately in red ink.

(4) Arrear pay shall not be drawn in the ordinary monthly bill, but in a separatebill, the amount claimed for each month being entered separately with quotationof the bill from which the charge was omitted or withheld or on which it wasrefunded by deduction, or of any special order granting with retrospective effecta new allowance. Such bills may be paid at any time and may include as manyitems as are necessary.

(5) The pay of all temporary establishments shall be billed for separately inthe same form, the sanction being quoted.

(6) Officials absent on leave or deputation or under suspension shall beclearly shown as such in the monthly pay bills and any officiating arrangementsthat may have been made shall be noted.

(7) Fines shall not be recovered in cash from the pay of establishment, butshall be entered in column 8 of the pay bill.

(8) The pay of daily labourers shall be drawn on muster rolls.49. PRODUCTION OF LAST PAY CERTIFICATE BY OFFICIALTRANSFERRED TO THE CANTONMENT BOARD

In 'the case of officials transferred to the service of the Cantonment Boardfrom Government service or service under another local authority and drawingpay for the first time from the Cantonment Board, payment shall be made only onproduction of a last pay certificate.

50. SEPARATE CHEQUE FOR THE AMOUNT PAYABLE TO THEPROVIDENT FUND

Two cheques shall be drawn in payment of a pay bill, one in favour of thePresident or Executive Officer for the net amount payable (column 12) and theother in favour of the Imperial Bank of India or the postmaster for


the subscriptions and contributions to the Provident Fund (total of column 11and 14).

Note--(i) Income-tax should be credited to Government in accordancewith local practice. A cheque for the amount may be drawn in favour of theIncome-tax Officer or his nominee, or the amount may be included in the chequefor the pay drawn for the establishment and the cheque endorsed, "Pay by transfercredit to Government on account of Income-tax Rs "

Note--(ii) Care should be taken to see that the amount in column 14representing the contributions to the Provident Fund by the Cantonment Board isposted in the classified abstract under the sub-head "Contributions to ProvidentFund", the remainder of the bill being taken to the head for the pay of theestablishment concerned.

Distribution of Pay51. DISTRIBUTION OF PAY

(1) When the pay bill has been drawn, the money shall be promptly disbursedto the payees concerned and their signatures taken in the proper column of thebill, which shall be stamped, if necessary, by the payee. If the payee does notpresent himself before the end of the month, his pay shall be refunded by short-drawal on the next bill and redrawn when he present himself.

(2) The Officer signing a pay bill is personally responsible for all pay andleave salaries drawn thereon until the same have been paid to the proper recipientsand the latter have signed acquittance for the same. When the recipient is illiteratehis thumb impression or seal shall be taken.

(3) Omitted. [D.D No. 671 dt. 3.10.1936}52. ACQUITTANCE ROLL

If in any case it is impracticable to obtain the payees receipt on the bill it~elf,and in the case of employees on less then Rs. 10 whose names may have beenomitted from the pay bill, a separate acquittance roll in the following form may beobtained and attached to the bill, a remark to this effect being made in column 13ofthe bill.

Acquittance roll of. establishment for 19

Name Post Pay Deductions Net amount Signatureas per bill paid of payee

Rs. P. Rs. P. Rs. P.


Provident fund

53. SUBSCRIPTION TO PROVIDENT FUND

In the case of employees permitted to subscribe to the Contributory ProvidentFund or General Provident Fund as provided in Part-III and Part-IV of theCantonment Fund Servants Rules, 1937, the amounts subscribed by employeesand contributed by the Cantonment Board (including sanctioned bonuses, if any),shall be noted in the appropriate columns of the pay bill, and shall be paid into theSavings Bank Account of the State Bank ofIndia or any of its subsidiaries or anyother Nationalised Bank, or Post Office Savings Bank, whenever possible, betweenthe 1st and 4th of each month so that enterest may accrue.

The Provident Fund may be invested in Government securities in accordancewith the Post Office Savings Bank rules or in fixed deposits with the State BankofIndia or any of its subsidiaries or with any other Nationalised Bank.

Explanation-For the purpose of this rule "Nationalised Bank" means acorresponding new Bank as defined in the Banking Companies (Acquisition andTransfer of Undertakings) Act, 1970. (5 of 1970).

[SRO dt. 16.11.1979 and 161 dt. 10.5.1983J

54. PROVIDENT FUND LEDGER

(1) Provisions of rule 54 (2), 55 and 56 hereinafter shall apply mutatesmutandis to both General Provident Fund and Contributory Provident Fundmaintained by the Board. [SRO 161 dt. 10.5.1983J

(2) For subscription to the Provident Fund, a Provident Fund ledger in FormNo. Cantt. 16-B and broadsheet in Form No. Cantt. 17-B shall be maintained andwritten up in accordance with the following provisions-

(1) Amounts credited or debited to the Provident Fund shall, on thesame day, be posted in the provident fund ledger, the credit sideofwhich shall tally with the entries in the pay bill.

(2) The entries in column 7 of the ledger shall, except in the caseprovided by clause (5), be made once a year only.

(3) As soon as possible after the close of the month, the minimumbalance at the credit of the account between the close of the 4thday and the end of the month, shall be entered in column 14 ofthe ledger and carried into the broadsheet.

(4) At the close of the financial year the columns ofthe broadsheetshall be totalled, and the amount of interest earned on the entireamount of the sums deposited during the year to the credit oftheCantonment Board, less any amount already entered duringthe year under clause (5), shall be distributed


-among the individual accounts proportionately to the sums of eachcolumn (disregarding fractions ofa rupee) of the broad-sheet., [D_D. No. 40 dt. 16_1.1937J

(5) When an account is paid, transferred, or closed during thecurrency of a year, the payment of interest for broken periodsshall be calculated at the rate prevailing for Post Office SavingsBanks Deposit.

The amount of interest calculated shall be entered in column 7 of the ledgeragainst the account concerned and in the appropriate place in the broadsheet,beforepayment is made.

55. DEAD ACCOUNTS

When ari account is written off under the Cantonment Provident Fund Rulesasa dead account, it shall be closed in the Provident Fund ledger, and the moneyshallbe drawn out of the Savings Bank and credited in the General Cash Book asamiscellaneous receipt. If the amount is subsequently claimed, the fact of paymentshallbe noted against the entry in each account book to avoid a double payment.

56. REGISTER OF ADVANCES

The recovery of advances made from the Provident Fund shall be watchedthrough a register in the same form as, but kept separate and distinct from, theRegister of Advances (Form No. Cantt. 11- B). The entries of repayment in thisregister shall be made from the pay bills. The instalments of the advance asrecovered shall be noted in column 11 of the pay bill and added to the monthlysubscription shown therein, a note being made in the remarks column of both thebillsand the ledger to show how much is on account of recovery of advance andhowmuch on account of the monthly subscription.

Contingent Charges

57. CONTINGENT CHARGES

(1) All miscellaneous charges for which forms have not been prescribedelsewhere in these rules, shall be drawn in a contingent bill in Form No.Cantt 18-B unless the claimant presents his own bill or statement of account, inwhichcase payment s~all be made on that document.

(2) In the case of travelling allowance the following details shall be furnishedinthebill-

(a) Name and designation of the officer.(b) Maximum pay of the appointment.

(c) Dates and hours of journeys and halts.

(d) Route from and to.


(1) When the cash in hand is running low, and at the end of the financialyear, whatever the amount in hand may then be, the permanent advance shall berecouped as follows :-

A red line shall be ruled across the page of the permanent advance account,the total of the items cast, and a contingent bill prepared in Form No. Cantt. 18-Bin which full details of expenditure shall be given. The contingent bill shall besupported by vouchers. The officer responsible for the permanent advance shall

(e) Purpose of journey.(f) By rail or otherwise, etc.(g) Ifby road, the number of miles.

Permanent Advance

58. HOLDER OF A PERMANENT ADVANCE

An Executive Officer or any official whos; duties cause him to incur pettyexpenses which must be paid before money can be drawn on a contingent billmay, with the sanction of the Cantonment Board, be allowed a permanent advanceof an amount fixed on the supposition that recoupments will be made at least oncea month.

All permanent advances, shall be recorded in a register in Form No.Cantt. 19-P .

59. ACKNOWLEDGEMENT OF A PERMANENT ADVANCE

Each officer holding a permanent advance shall keep up a permanentadvance account in Form No. Cantt. 20-B, in which shall be entered the items ofexpenditure from the advance as they occur. All sub-vouchers and receipts shallbe preserved and assigned a serial number to be entered in the advance account.The headings of the columns shall follow the items in the budget estimates and theserial number of the sub-vouchers shall always recommence with No.1 aftereach recoupment.

I:

Each holder of a permanent advance shall on first receiving it and thereafteron the 1st April in each year, sign an acknowledgement in these terms-

"I acknowledge to have in my possession a permanent advance ofRs .which sum is due from and to be accounted for by me"

Cn transfer of charge of an officer a similar acknowledgement for the fullamount shall be signed by the relieving officer and shall be filed .

. 60. PERMANENT ADVANCE ACCOUNT

61. RECOUPMENT OF PERMANENT ADVANCE

~~---------


compare the contingent bill with his permanent advance account, initial the grandtotal in the latter, and having stamped the sub-vouchers as "cancelled" sign thecontingent bill, and submit it to the Cantonment Office for payment.

The recoupment of expenditure from the last recoupment to date, shall alwaysbe made full so that the amount in hand will be the full amount of the advance.

(2) In the case of recoupment of the permanent advance held by the ExecutiveOfficer or any other official authorised to hold it the disbursement certificates andpayment order may be recorded in the permanent advance account register itselfand a contingent bill need not be prepared.

CHAPTER IV-A

Pension Account

61-A. PENSION FUND

(1) Pension Fund Account shall be maintained in Form 28-B (investmentsfrom the Pension Fund), Cantt. 34-B (Pension Statement), 35-B (Pension Scroll)and 36-B (Pension Fund Account).

(2) By the 15th of every month, the Accountant shall prepare a reconciliationstatement tallying the balance in the Pension Fund Account (Cantt. 36-B) andPension Fund Investment Account (Cantt. 28-B) with those of bank accounts,Post Offices or other accounts. For discrepancy, if any, the reconciliation statementshall be verified and certified to be correct by the Executive Officer before theclose of the month. {SRO 161 dt. 10-5-1983J

CHAPTER V

Public Works, Stores and Stock Accounts

Public Works

62. APPLICATION OF RULES

(1) Rules 63, 64, 65 and 66 apply only to works executed by the CantonmentBoard through its own agency.

(2) The duties prescribed in rules 63, 64 and 65 shall, save as otherwiseprovided, be performed by the Executive Officer or by such official of theCantonment Board as the Cantonment Board may by special or general orderprescribe.

63: REGISTER OF WORKS

An account of all works shall be kept in a register of works in FormNo. Cantt. 21-B, to be maintained in the cantonment office. Columns 1-6shall be fi lled in after the estimate has been sanctioned in accordance withthe provisions of Rule 17 -A. The estimate shall be in the following form-

Note-For certificate of Reasonableness of Estimates by M.E.S. please seeA.I.for Cantt. Boards, VolII.

540 THECANT8NMENTLAWS R-64

Estimate number date .Particu lars. . . . . . . . . . . . . . . . . . . . . . . . . .. .(including time to be taken, materials, etc.)

Details Num- Measurements Quantities Rate Per Cost Remarks

of works ber L B H Details Total

Rs. P.

[No. 441 Ot. 7.3.1942]

~IMeasurement Book

"

64. MEASUREMENT BOOK

(1) All works done (whether by contract, or by piece) and all materials receivedwhich have to be counted or measured shall be measured by the Overseer or otherofficial deputed for the duty of taking measurements and the measurements shallbeentered in a measurement book in Form No. Cantt. 22-B, under his dated initials.Entries may be in pencil except the figures for "contents" which, shall be in ink.

(2) The measurements so recorded shall be checked by the official in chargeof the work and the book initialled and dated by him. The calculations in themeasurement book shall be checked in the office.

(3) From the measurement book all quantities shall be clearly traceable inthe bill, and when a bill is passed a diagonal line in red ink shall be drawn acrossthe connected entries in the measurement book, and a reference quoted thereintothe number and date ofthe bill.

(4) The measurement book shall be serially machine numbered by theCantonment Board when they are taken into stock. Their pages shall be similarlymachine numbered. The books when completed shall be filed in the cantonmentoffice where their return shall be watched through the stock book of forms.

[1210 to 1212 dt. 16-9-1939J

R·67 The Cantonment Account Code, 1924

Bills

65. CONTRACTOR'S BILLS(I) Contractor's bills shall be submitted and paid monthly, final bills being

markedclearly as such. Before payment the bill shall be compared with the plansand estimates, and checked with the measurement book by the official in chargeof thework, who shall then countersign and pay it from his permanent advance orpassit for payment to the cantonment office. [No. 221 dt. 24-4-1943J

(2) The page of the measurement book shall be noted on the bill at the timertispassed, and the serial number in the register of works shall be similarly notedatthetime the bill is entered in such register,

(3) In the case of work carried out by daily labour, a muster roll in Form No.Cantt.23-8, shall be maintained by the official in charge of the work, and shall bewrittenup daily by the Overseer or official deputed for the purpose.

Completion Report66. COMPLETION REPORT

Final payment for a work shall not be made until a completion report hasbeenmade by the official appointed by the Cantonment Board in this behalfthatthework has been satisfactorily carried out in accordance with the sanctionedplansand estimates, material variations, if any, being explained.

COMMENTS(1) Prescribing pre-qualification for tendererslapplicants does not

violates Art. 19(J)(g) of Constitution. [AIR 1987 A.P 6]Estimates for Stores

67. STORES ESTIMATEThe Cantonment Board shall cause to be prepared for each department,

e.g.public works, conservancy, lighting, etc. an estimate in the following form forthestores required during the ensuing financial year-

Description Balance Number Number or Estimated REMARKSof stores in hand or quantity quantity to be cost

of (date) required purchased

541


This estimate shall be accompanied by a statement showing how theestimated requirements have been arrived at.

Note--For purchase of stores please see A.I. for Cantt. Boards, Vol II.

68. CONSIDERATION OF ESTIMATE(1) The estimate shall be considered by the Cantonment Board along with

the budget and orders shall be passed thereon as to whether tenders are to beinvited for the supply, or whether the stores are to be purchased in the openmarket at rates approved by the Cantonment Board.

(2) When the annual estimate 'has been passed by the Cantonment Board,the Executive Officer or any official authorised by the Cantonment Board in thisbehalf may obtain stores as required from time to time up to the amount in thesanctioned estimate at the rates in the accepted tender, or the rates approved bythe Cantonment Board, as the case may be.

69. SUPPLEMENTARY ESTIMATE(1) If any stores are required which are not included in the sanctioned estimate,

or in excess ofthe amount or quantity entered therein, or which cannot be obtainedat the rates approved of by the Cantonment Board, a supplementary estimateshall be submitted for the special sanction of the Cantonment Board: Providedthat in cases of emergency the President of a Cantonment Board may sanctionsuch estimate and lay it before the Board for approval at the next meeting.

(2) Omitted [No. 1210 to 1212 dt. 16 ..9.1939]

Register of Immovable Property

70. REGISTER OF IMMOVABLE PROPERTYA list of immovable property belonging to the Cantonment Board shall be

maintained by the Cantonment Board in a register in Form. No. Cantt. 24-B.The original cost of the property or a valuation made by the Cantonment

Board as well as the cost of any additions made to it from time to time or anydecrease in value shall be noted in this register. If the property is rented out orsold, a note to this effect shall be made in the remarks column under the datedinitials of the Executive Officer.

Register of Movable Property71. REGISTER OF MOVABLE PROPERTY

All Movable property of a permanent or durable nature such as enginesof machines, conservancy and road, watering carts and animals, lamps,lamp-posts, lawn-mowers, meters, furniture etc. shall be recorded in aregister of movable property in Form No. Cantt. 25-B under the initials ofthe Executive Officer or such other official as the Cantonment Board maydirect, or, in the case of departments under the direct supervision of a


separateofficial, under the initials of that official. When the property is disposedoffinallyby sale or otherwise, the particulars of disposal shall be entered in column8-,12 under. the initials of the Executive Officer or official, as the case may be,whoshall be responsible that the register is a complete record of such movablepropertybelonging to the Cantonment Board as is required to be shown therein.

Stock Books72. STOCK BOOKS

(1) For expendable stores such as public works and workshop stores, fodder,gram,disinfectants, oils, chimneys, spare parts, etc. stock books shall be kept bytheofficials in charge of the department of stores, in Form No. Cantt. 26-B, inwhich a separate page or pages according to' requirements shall be allotted tosuchkind of store.

(2) When any articles are sold to the public or used on works done forprivatepersons, the entry in column 7 of the stock book shall clearly indicate towhomthe things have been sold or on what particular work they have been used,and necessary references shall be given in the remarks column to admit of therecovery or adjustment of the cost being traced to the appropriate account.

(3) The stocks books shall be closed monthly and the balances verified bythe officer who keeps the book, and the fact of verification with the date notedunderhis initials in the column of remarks.

(4) Omitted. [SRO 383 dt. IO.1l.1956}73. CHECKING OF BOOKS WITH STOCK BOOKS AND REGISTERS

BEFORE PAYMENTBefore a bill is passed for payment the officer passing the payment order

shall see that the articles billed for have been entered in the appropriate stockbook or the property register; as the case may be, and that a reference to theentry in the register is quoted in the bill.

Lighting

III

"'I

74. LIGHTING SCALETo enable the Cantonment Board to exercise a check upon the quantity of

oilconsumed, a scale shall be prepared, showing the quantity of oil consumed in agiventime by lamps of the different patterns in use in the cantonment. A copy ofthe sanctioned scale shall be kept in each oil godown. The Executive Officer orofficial in charge of lighting shall periodically check the consumption of oil bycomparisonwith this scale,

Verification of Property

75. VERIFICATION OF PROPERTYThe whole of the movable property of the Cantonment Board as recorded

in the stock books or register of movable property shall be verified


by the Executive Officer at such intervals not exceeding one year, as theCantonment Board may prescribe.

The verifying officer shall initial the entries in the registers, and furnish aseparate certificate indicating the results of his verification.

CHAPTER VIMiscellaneous

Register of Loans76. REGISTER OF LOANS.

All loans received by the cantonment Board shall be recorded in a registerofloans in Form No. Cantt. 27-B, each instalment of the loan, as it is taken, beingrecorded in column 4. Each entry in the register shall be attested by the ExecutiveOfficer. A separate page shall be opened for each loan; and loans from Governmentshall be kept distinct from loans received from other sources.

Register of Investments77. REGISTER OF INVESTMENTS

. A record of all investments shall be maintained in a register of investmentsin Form No. Cantt. 28-B. Each entry therein shall be attested by the ExecutiveOfficer. Government securities shall be kept distinct from other investments.

Register of Deposits

78. REGISTER OF DEPOSITS(1) All deposits made with a cantonment Board, otherwise than cash, e.g.,

Government paper, or other stock, or security bonds, shall be recorded in a securitydeposit register in Form No. Cantt. 29-B. In the case of bonds, if property ishypothecated, a brief description of the property shall be given in the remarkscolumn, and the heading of column 10 shall be changed to "name of depositer."

(2) Deposits in cash shall be noted in a Register of Deposits in Form No.Cantt. II-B. Separate sets of pages shall be set aside for each class of deposit,and each part of the register shall open with the details of the outstanding balancesof the previous year as shown in the register of that year. The deposits receivedduring the year shall be entered in the proper part as each transaction occurs. Atthe end of the month a total of the deposits received during it shall be made andthe total reconciled with the corresponding figure in the monthly classified abstractand initialled by the Executive Officer.

Repayments in cash or by transfer shall be noted against the Originalcredit in the column for the month in which the refund is made and a total ofthe postings shall be made at the end of the month and agreed with thecorresponding figure in the classified abstract. Unclaimed deposits, whichunder rule have not already been transferred to the credit of the cantonment


fund,shall on the expiry of three years be so transferred by transfer entry in themannerdescribed in rule 38 (a). A deposit once credited to the Cantonment Fundshallnot be repaid without the sanction of the Cantonment Board.

Annual Verification of Securities

79. ANNUAL VERIFICATION OF SECURITIES

Securities shall be examined and verified by the 1st of April of each year,anda certificate of verification shall be given by the Executive Officer in theremarkscolumn of the register against each entry therein.

Statement of Dues Realised by Courts

80. STATEMENT OF DUES REALI SED BY COURTS

Courts realising fines, which under any law in force are creditable to thecantonment fund, or arrears of a cantonment tax, shall submit to the CantonmentBoard,a monthly statement of the sums remitted by them direct into the treasuryforcredit to the cantonment fund. Sums so received shall be brought to accountdirectfrom the pass book into the General Cash Book, before the latter is closedforthe month: Provided that, on the receipt of the monthly statement, the entriesthereinshall be checked with the pass book and any discrepancy reconciled beforeanyentry is made in the General Cash Book.

Ifa refund is ordered, a note of the re-fund shall be made against the originalcredit entry in the monthly statement concerned before payment of the refund ismade.

!~

I'I

Stamp Account

81. STAMP ACCOUNT

In order to enable a check to be kept upon the number of stamps expendedbyeach department using stamps upon the business of the Cantonment Board, astampregister shall be maintained in Form No. Cantt. 30-B. This register shall be .~usedprimarily for postage stamps, but also for receipt or other stamps, separatepages being alloted for each description, and column 5 and 6 being modified asrequired. The balance of stamps in hand shall be verified once a month by theofficial in charge of the department, who shall make a note ofthe verification inthe remarks column under his signature. This register will also serve the purposeof a despatch register.

Register of Fees for Motor-Vehicle Parking Licences

81-A. REGISTER OF FEES FOR MOTOR-VEmCLE PARKING LICENCES

A register shall be maintained in Form No. Cantt. 33-B of all licences forparking motor vehicles granted, and of all fees for such licences recovered underrule39 read with rule 47 (c) of the Cantonment Land Administration Rules, 1937.

[A.D. No. 671 dt. 9.11.1935 and 997 dt. 3-9-1938J

546 THE CANTONMENT LAWS R-8S

Filing of Vouchers82. FILING OF VOUCHERS

Vouchers and chalans shall be numbered serially for each month and shallbe filed with the sub-vouchers in support of them in guard files in the cantonmentoffice.

Acquittance rolls may be filed separately in the cantonment office.

Indent for forms83. INDENT FOR FORMS

The Cantonment Board shall obtain all forms, with the exception of the,cheque books, prescribed by these rules or by other rules under the Act from themanager of the Form Press, Calcutta. Each year or about such date as may befixed by the Central Government in this behalf an indent in a form to be obtainedfrom the said Manager shall be sent to that officer for the forms likely to berequired during the next twelve months. The cost of the forms supplied shall bepaid immediately on receipt of advice from the Manager of the amount due. Thecheque books shall be obtained, on payment, similarly from the Treasury.

[D.D. No. 587 dt. 31-7-1937,171 dt. 1-2-1941 and 702,703, dt. 2-7-1938].

Stocks of Forms84. STOCKS OF FORMS

(1) An account of all forms shall be kept in the stock book (Form No. Cantt.26-B) in the cantonment office. In the case of forms in which receipts for moneyreceived are granted, the entry in columns 4 and 8 shall clearly indicate the printedbook or other number of the books received and issued. The books shall beissued in serial order and a new book shall not be issued until all forms in the bookit replaces have been used and the book with the counterfoils returned, a note ofthe return being made in the remark column under the dated initials of the issuingofficial

(2) The balance of forms in stock shall be verified periodically by the ExecutiveOfficer.

(3) Vouchers, registers and other forms shall not be eliminated or destroyedotherwise than in accordance with the general rules regulating the retention ordestruction of cantonment accounts records contained in the First Schedule tothese rules.

Custody of Valuables85. CUSTODY OF VALUABLES

Government promissory notes and similar valuables belonging to theCantonment Board shall be kept in the treasury in a strong box, the keys ofwhichshall remain with such person as the Cantonment Board may direct.

[No. 1552 dt. 25-11-1939]

R-87 The Cantonment Account Code, 1924

Minimum Balance

86. MINIMUM BALANCEThe actual yearly cash balance of the Cantonment Board not including

invested funds shall not be less than one tenth of its estimated expenditure excludingexpenditure for which special grant-in-aid have been sanctioned by the CentralGovernment except with the previous consent of the Officer Commanding-in-Chief, the Command:

Provided that the Officer Commanding-in-Chief, the Command, shall notgivehis consent unless he is satisfied that the Cantonment Board will not requiregrant-in-aid to bring the cash balance to the proper level in the following year.

[No. 901 dt. 15-7-1939 and 221 dt. 24-4-1943JRepeal

87. REPEAL

Any rule corresponding to these rules in force in any parts of India arehereby repealed:

Provided anything done or any action taken under such rules shall be deemedto have been done or taken under the corresponding provisions of these rules.

[SRO 296 dt. 4-7-1953JSCHEDULE I [D.D. No. 522 dt. 25-7-1936J

See Rule 84 (3). Rules regulating the destruction of cantonment accounts records.Class I-ShaH be retained permanently :-

(1) General Cash Book (Form No. Cantt. 8-B).(2) Provident Fund Ledger (Form No. Cantt. 16-B).(3) Register oflmmovable Property (Form No. Cantt. 24-B).(4) Annual Accounts (Rule 40).(5) Register of Loans (Form No. Cantt. 27-8).(6) Register of Investments (Form No. Cantt -,28-B).(7) Security Deposit Register (Form No. Cantt. 29-8).(8) Pension Fund Account (Form No. Cantt. 36-B).(9) Such other records as the Cantonment Board may decide to be

of permanent interest.Class II-Shall not be destroyed until thirty-five years after conclusion of

audit-(1) Pay Bills of employees in receipt of pay of not less than Rs. 20

per mensem.(2) Pension Statement (Form No. Cantt. 34-B).

547

548 THE CANTONMENT LAWS Sch-II

Class In-Shall not be destroyed until ten years after conclusion of audit-(1) Vernacular Registers of which there are English counter parts or

abstracts which are retained permanently.(2) Assessment Lists.(3) Registers in the nature of Demand and Collection Registers.(4) Scale Register (Form No. Cantt. 13-B).(5) Cash Books other than the General Cash Book.(6) Register of Movable Property (Form No. Cantt. 25-B).(7) Register of Permanent Advances (Form No. Cantt. 19-B).(8) Pension Scroll (Form No. Cantt. 35-B).

Class IV-Shall not be destroyed until six years after conclusion of audit.

(1) Acquittance rolls of employees in receipt of pay .of less than Rs.20 per mensem 'and those of other employees as well as pay billsof all employees for whom service books are maintained.

Class V-Shall not be destroyed until five years after conclusion of audit-(1) Subsidiary Cash Register (Form No. Cantt. 3-B).(2) Classified Abstract (Form No. Cantt. 9-B).(3) Personal Ledger (Form No. Cantt. 12-B).(4) Register of Works (Form No. Cantt. 21-B).(5) Measurement Book (Form No. Cantt. 22-B).(6) Register of Advances or Deposits (Form No. Cantt. II-B).

Class VI-Shall not be destroyed until three years after conclusionof audit-

All records other than those mentioned in Classes Ito V.[No. 522 dt. 25-7-1936 and SRO 161 di. 10-5-1983]

SCHEDULE IIForms

Form Cantt. I-B-Budget Estimate.Form Cantt. I-B---(Appendix A)-Statement of Original Works.Form Cantt. I-B-(Appendix B)-Statement of Investments.Form Cantt. 2-B-Re-appropriation Statement.

Form Cantt. 3-B-Subsidiary Cash Register.Form Cantt. 4-B-General Receipt.Form Cantt. 5-B-Chalan in duplicate.

Form Cantt. 5-A-B-Chalan in triplicate.

I

Sch-II The Cantonment Accourtt Code, 1924 549

FormCantt. 6-B- Treasury Pass-Book.Form Cantt. 8-B-General Cash Book.Form Cantt. 9-B-Classified Abstract.Form Cantt. 1O-B- Transfer Entry Form.Form Cantt. Il-B-Register of Advances or Deposits.Form Cantt. 12-B-Personal Ledger.Form Cantt. 13-B-Scale Register.Form Cantt. 14-B-Proposition Statement.Form Cantt. 15-B-Pay Bill. 'Form Cantt. 16-B-Provident Fund Ledger.Form Cantt. 17-B-Provident Fund Broadsheet.Form Cantt. 18-B-Contingent Bill.Form Cantt. 19-B-Register of Permanent Advances.Form Cantt. 20-B-Permanent Advances Account.Form Cantt. 21-B-Register of Works.Form Cantt. 22-B-Measurement Book.Form Cantt. 23-B-Muster Roll.Form Cantt. 24-B-Register of Immovable Property.Form Cant!. 25-B-Register of Movable Property.Form Cantt. 26-B-Stock Book.Form Cantt. 27-B-Register of Loans.Form Cantt. 28-B-Register of Investments.Form Cantt. 29-B-Register of Security Deposit.Form Cantt. 30-B-Stamp Account.Form Cantt. 31-B-Water Tax Demand and Collection Register.

Rate

Form Cantt. 32-B-Statement showing monthly figures of reali sat ions andcollections and audit charges, etc.

Form Cantt. 33-B-Register of fees for Motor Vehicle Parking Licences.Form Cantt. 34-B-Pension Statement.Form Cantt. 35-B-Pension Scroll.

\ Form Cantt. 36-B-Pension Fund Account.[A.D. No. 145 dt. 11-3-1933, 671 dt. 9-11-1935,

702 and 703 dt. 2-7-1938 and SRO 161 dt. 10-5-1983J

550 THE CANTONMENT LAWS Cantt.l-B

FORM NO. CANTT. 1-B [RULE 16 (2)](To be printed om foolscape breadthwise, one side)

Budget Estimate of Receipts of the Cantonment Fund forthe financial year 19 19. (contd.)

II

Average Estimate 19-1919-19-to Actual (Current year) Estimate

19-19 19-19 19...19 Explan-Head of Receipts (Past (past (ensuing atory

three year) Original Revised year) Remarks

years)

I. Rates and Taxes: Rs. Rs. Rs. Rs. Rs.(a) Octroi.(b) Tax on the annual value

ofland and buildings(c) Tax on animals and

vehicles.(d) Tax on trades and

professions.(e) Tools (on roads and

ferries)(t) Water-tax and/or water-

rate.(g) Conservancy or sea-

venging tax.(h) Other taxes. *(i) Servicecharges

Total ofl... ..II. Realisation Under

Special Acts.(a) Pounds.(b) Hackney-carriages(c) Other Sources. *

TotalofIl... ..III. Revenue Derived from

Property and Powersapart from Taxation:

(a) Land-(I) Sale-proceeds of land.(2) Rent from land the

property of Government(i) Premia on leases.Oi) Rents from leases.(iii) Proceeds for Licences.(3) Rent from land other

than the property ofGovernment.

(4) Sales of trees, fruits,grass, wood, etc.

(5) Public gardens receipts.(6) Other items.*

Carried over.

*To be specified in details.

[G..O.I., Min of Def(Dte. Gen) letter No. 9/5/C/L&C/83-84 Dated 6-3-1984]

Cantt.l-B 551The Cantonment Account Code, 1924

FORM NO. CANTT. I-B [RULE 16 (2)J(To be printed on foolscape breadthwise, one side)


Average Estimates 19-1919-19-to Actuals (Current year) Estimate

Explan-19-19 19-19 19... 19Head of Receipts (Past (past (ensuing atory

three year) Original Revised year)Remarks

years)

Brought forward Rs. Rs. Rs. Rs. Rs.

(b)Buildings-(I) Income from

buildings the property ofGovernment.(2) Income fromBuildings other than theproperty of Govemrnent-(i) Sarais ....(ii) Rest-houses ....(iii) Oak bungalows ....(iv) Other buildings' ....

(c) Conservancy receipts(other than Taxes and Rates}-

(I) Sale-proceeds of nightsoil and sweepings.

(2) Other receipts.(d) Fines under cantonment

, and other Acts.(e) Fees and revenue from

educational institutions.(I) Fees and revenue from

medical institutions.(g) Income from market and

slaughter-houses-(I) Markets ....(2) Slaughter-houses- ....(h) Other revenue-(I) Warrant fees .....(2) Distraint fees .....

carried over


-.


FORM NO. CANTT. 1-B [RULE 16 (2)](To be printed on foolscape breadthwise, one side)


Average Estimates 19-1919-19-to Actual (Current year) Estimate

19-19 19-19 19...19 Explan-Head of Receipts (Past (past (ensuing atory


years)


(3) Copying fees ....

(4) Registration fees ....-

(5) Licence fees ....

(6) Bonded ware house

receipts .... .(7) Sales of water-

(i) Sale-proceedsofwater --

(i i) Rent of meters

(iii) Other items

(i) Fairs-

(1) Other items.

(j) Interest on investments.

Total of III

IV. Miscellaneous

(a) Recoveries on account of

service rendered to private

individuals.

(b) Other items:

Total of IV

Total receipt from locaL sources.


---------------------------------------~~======--Cantt.1-B The Cantonment Account Code, 1924 553

FORM NO. CANTT. I-B [RULE 16 (2)](To be printed on foolscape breadthwise, one side)

Budget Estimate of Receipets of the Cantonment Fund forthe financial year 19 19. (contd.)

Average Estimate 19-1919-19-to Actual (Current year) Estimate

Explan-19-19 19-19 19...19Head of Receipts (Past (past (ensuing 'atory


years)


V Grants and contributions fromgenetral and special sources

(a) Grants-in-add from theCentral Government -

(i) Ordianary(iijSpecial ....

(b)(i) Contribution by theCentral Governmenttowards the pay of theExecutive Officer.

(ii) Contricution fromother sources.Total of V

Total income from all sourcesVI. Extraodinary and Debt.(a) Sale-proceeds of Government

securities and withdrawalsfrom Savings Bank.

(b) Loans from Government.(c) Realisation from sinking

funds for repayment ofloans.

(d) Advances.(e)(i) Deposits.

(ii) Interest and depreciationcharges

Total of VI .....Opening Balance .....Grand Total .....

••!Ii '

I ~

Secretary, Cantonment Board.Of ice of the Cantonment Board.Dated. . 19 Sanctioned.StationDated ..

President, Cantonment Board.

Dated 19Office Commanding-in-Chief............................. Command.

'[G.O.I., Min of Def. ( DG DL & C) letter No. 49/L/C/L&ClVoI. 111153dated 26-6-1980]


FORM NO. CANTT. I-B [RULE 16 (2)](To be printed on foolscape breadthwise one side)

Budget Estimate of Expenditure of the Cantonment Fundfor the financial year 19 19 (contd.)

Average Estimates 19-1919-19 to Acruals (Currct year) Estimate

Explan-19-19 19-19 19-19Heads of Expenditure (past (past (ensuing atorythree year) O~ginal Revised year) Remarkls

years)

Rs. Rs. Rs. Rs. Rs.A Genaral Administration.

(I) Pay or Executive omcer.

(20 Payor Extablishment.

(30 Allowances. etc.

(4) ContingenciesTotal of A ...

n Collection of Revenue

(I) Octroi-

(a) Establishment.

(b) Contingencies.(2) Other taxes-s-

(a) Establishment.

(b) Contingencies.(3) Miscellaneous Revenue--

(a) Establishment.

(b) Contingencies.

TotalofB ...

C Refunds.(I) Octroi.

(2) Other Taxes.

(3) Miscellaneous refunds.

TotalorC ...D Public Worls.

(I) Original works-(a) Buildings(b) Roads.(c) Drainage.(d) Water-supply(e) Stores.(f) Miscellaneous public irn-

provements.


FORM NO.'CANTT. I-B [RULE 16 (2)](To be printed on foolscape breadthwise one side)

Budget Estimate of Expenditure of the Cantonment Fundfor the financial year 19 19 (coutd.)

Cantt.l-B

I leads of Expenditure

(2) Maintenance and repairs-

(a) Buildings

(b) Roads.

(c) Drainage.

(d) Water-supply

(e) Stores.

(f) Miscellaneous public

improvements.

(3) Establishments.

Total of 0 ....

E. Public Safety and Convenience

(I) Fire-

(a) Establishment.

(b) Contingencie.

(2) Lighting-

(a) Establishment.

(b) Contingencies.

(3) Dak bungalows, rest-housesand sarais

(a) Establishment.

(b) Contingencies.

(4) Market and slaughter-houses-(a) Establishment.

(b) Contingencies.

(4) Pounds-(a) Establishment.

(b) Contingencies.

(6) Arboriculture, public gar-dens, tree-tending, forest,etc.

(a) Establishment.

(b) Contingencies.

Average19-19 to Actuals19-19 19-19(past (pastthree year)years)

Rs.

555

Rs.

Estimates 19-19(Curret year) Estimate E' 1

l-"":"""--r=--""":""-l 19-19 xp an-

(ensuing aiory. Rernarkls

year)

Rs.

Original Revised

Rs. Rs.

556 THE CANTONMENT LAWS Cantt.l -B

FORM NO CANTT. I-B [RULE 16 (2)1( To be printed on foolscape breadthwise one side)

Budget Estimate of Expenditure of the __ ~..Cantonment Fundfor the tinancial year 19 19 (contd.)

I leads of Expenditure

(7) Reward for destruction ofwild or rabid animals andsnakes.

(8) Other items.Total ofE. ..

F MedicalServices and Sanitation(I) Hospital and Dispensaries-

(a) Establishment.

(b) Contingencies.(2) Yaccination-

(a) Establishment.

(b) Contingencies.(3) Registtration of birth and

deaths(a) Establishment.

(b) Contingencies.(4) Latrins, Drainage, conservancy

and scavcnging-(a) Establishment.

(b) Contingencies.(5) Water-supply-a-

(a) Establishment.

(b) Contingencies.(6) Watering of roads and drains-

(a) Establishment.

(b) Contingencies.(7) Epidemics, etc.-

(a) Establishment.

(b) Contingencies.(8) Fairs and festivals-

(a) Establishment.

(b) Contingencies.(9) Other items

Total ofF ...

Average Estimates j 9- j 919-19 to Actuals (Curret year) Estimate E I

19-19 19-19 ~~-~":"'-':"'-'-l 19-19 xp an-. atory

(past (past (ensuing R klthree year) Original Revised year) emar s

years)

Rs. Rs. Rs. Rs. Rs.


FORM NO. CANTT. 1-B [RULE 16 (2)](To be printed on foolscape breadthwise one side)

Budget Estimate of Expenditure of the , Cantonment Fundrthe financial year 19 •..••.......•..•. 19 (contd.)

557

Rs,

Heads of Expenditure

Average Estimates 19-1919-19 to Actuals (Curret year) Estimate E' 1

19-19 19-19 I---':":"--'-::'~~-l 19-19 xp an-, atory

(past (past (ensuing R klthree year) Original Revised year) ernar syears)

(I) Primary and SecondarySchools-

Rs. Rs. Rs. Rs.

(a) Establishment.

(b) Contingencies.

(c) Contributions and grantsin-aid to educationalinstitution

(2) Pension service contributionsof teachers, libraries, museums,managcries, etc.

Total of 0 ...

Contributions for General Purposes

(1) Service funds-

(a) Contribution to provid-eut fund.

(b) Bonuses to providentfund.

(2) Charitable and medicalinstitutions

(3) Municipalities or Local Boards

(4) Imperial or Provincial fundstowards services of Governmentservants lent to the CantonmentBoard

(5) Other contributions.

Total ofH ...

Pensions, Gratuties and Annuities

Survey of Land


FORM NO. CANTT. I-B (RULE 16 (2)]( To be printed on foolscape breadthwise one side)

Budget Estimate of Expenditure of the Cantonment Fundfor the financial year 19 19 (contd.)

t\\ cragc Estimates 19-1919-19 to Actuals (Curret year) Estimate

Explan-1'!-19 19-19 19-19l leads of Expenditure (rast (past (ensuing atory

..- three year) Original Revised year) Remarkls

i

Yc'ars) \

i«. Rs. Rs. Rs. Rs.

K Military Engineer Services onaccount 01:-

( I) Proceeds from \\ ater-tux andlor rate.

(2) Cost of\\ utcr supplied underan agrccrncnt.

TotalofKL Misccllancous-;

(I) Interest on loans.(2) Discount.

(3) Cost of work done forprivate individuals.

(4) Office and miscellaneousexpenses=-I . Stationery2. Printing3. Otlicial postage and post-

age labels4. Telegrams5. Books, periodicals and

maps.6. Charge on account of

indigent persons sent toPasteur Institutes fortreatment

7. Law charges8. Rents, rates and taxes9. Charges tor audit of cant-

onment fund account10. Miscellaneous.

(5) Payment to Central Gover-nment in respect of-

I. Lands leased2. Lands entrusted to the

management of the Cant-onment Board.

3. Lands given under rule 40of the Cantonment LandAdministration Rules, 1937

4. Forests5. Land in Class "C"

Total ofL.

Cantt.1-B The CantomnentAccount Code, 1924 559

FORM NO. CANTT. I-B (RULE 16 (2)]( To be printed on foolscape breadthwise one side)

Budget Estimate of Expenditure of the Cantonment Fundfor the tinancial year 19 19 (contd.)

Average Estimates 19-1919-19 to Actuals (Curret year) Estimate

Explan-19-19 19-19 19-19

Heads of Expenditure (past (past (ensuing atory

three year) Original Revised . year) Rernarkls

years)

Rs. Rs. Rs. Rs. Rs.

M Extraordinary and debl-

(1) Investments-

(a) 1n securities (other thanfor sinking fund).

(b) Savings bank.

(2) Payments to sinking fund.

(3) repayment of loans

(4) Advances.

(5) (i) Deposit

(ii) Interest and deprecia-tion charges

Total ofM ...

Closing balance.

Grand total ...

Secretary, Cantonment Board.

Office ofthe Cantonment Board.President, . Cantonment Board.,

Dated 19 Dated 19Sanctioned.

Station .

Dated .

Officer Commanding-in-Chief,

. Command

'[G.O.I., Min ofDef (OG, DL &- C) Letter No. 49/1/C/L&C/ Vol III/53

dated 26-6-1980]

FORM NO. CANTT.1-B APPENDIX -A [RULE 17-A(I)]( To be kept in manuscript.) ............................. Cantonment.

Original Works Recommended in order of Urgency in the Financial Year 19 - 19

Estimated Annual income

Amount Amount Amount Estimated costDescription Estimated cost. previously required to proposed for Gross income of upkeep and Net income Remarks

expended complete 19 ·19 repairs

Bassed on COIUlIll1 2

1 2 3 4 5 6 7 8 9

. To be completed for remunerative works only.

Executive Officer.

oPresident, Cantonment Board. ~

•....•Dated 19...... ~Dated 19 .

FORM NO. CANTT.I-B APPENDIX B [RULE 17 (e)1

(To be kept in manuscript.)

Statement showing the actual investment of the Cantonment Fundtogether with the probable additions to, or reductions thereof, as well as

the interest actually realised or expected to be realisedduring the period shown .

Amount •Amount With whomParticulars of Investment

Opening invested or Total realised or Closing Interest investment is Reamrksbalance propesed to intended to balance depositedinvest realise

Past Year 19-19 .....

Current Year 19-19 .....

Ensuing Year 19-19 .....

Executive Officer. President, Cantonment Board.

Dated 19 Dated 19

FORM NO. CANTT. 2-B [RULE 20 (2)J............................. Cantonment.

(To be printed on foolscape lengthwise on loose sheets.)

Statement of Proposed Re-appropriations in the Cantonment Fund Budget Estimate for 19 - 19

HEAD OF ACCOUNT AFFECTED BY THE PROPOSAL

Heads of account proposed to be increased Heads of account proposed to be decreased

Amount and Amount and Explanation of the

authority for any authority for any Anticipated necessity for theAmount Amount proposedMinor re-appro-priation Increase Major Minor of re-appropriation by saving nowMajor of expenditure andhead and by which original now head and which original available forhead original Head original why it was notsub-head grant may have proposed sub-head grant may have re-appro-grant

been increased orgrant

been increased or priation foreseen and why. decreased decreased the saving is

anticipated

I 2 3 4 5 6 7 8 9 10 11

Rs. Rs. - Rs. Rs. Rs. Rs.

Executive Officer. President, Cantonment Board.

Dated .Dated .

VI0\N

FORM NO. CANTT. 3-B (RULE 23)(To be kept in manuscript.)

Subsidiary Cash Register

On account ofInitials of

Date Receipt No. 4iirom whom Daily total general cashreceived (Additionalcolumns as book poster

required)

Rs. P. Rs. P. Rs. P. Rs. P.

FORM NO. CANTT. 4-B [RULE 24 (1»)

( To be printed on foolscape long quartol j ~"x 4 ~" one

side on loose sheets.

(Counterfoil)

No .···· Cantonment.

Book No .Received from .the sun of rupees (in words) .

on account of .

Dated: . Executive Officer.

Cash book poster.'

FORM NO. CANTT. 4-B

Receipt>-l::r:tn

· · Cantonment. n~>-l

~~~>-lt"""

~\/J

No . Book No .Received from : .the sun of rupees (in words) .

on account of .

Dated . Executive Officer.

FORM NO. CANTT. 5-B (RULE 25-26)( To be printed on half sheet foolscape lengthwise, one side

on loose sheets.)............................. Cantonment.

CHALAN FOR REMITTANCE OF MONEY TOCantonment Office

The -----Treasury

ORIGINAL

Cantonmeqt Office(To be retained in the --------)

TreasuryDated 19

By whom brought On what account Amount

Total in words Rs. P.

Notes as on backGoldSilver, nickel andcopper Total...

Cash received ..Examined and entered.

............................. Cantonment.CHALAN FOR REMITTANCE OF MONEY TO

Cantonment OfficeThe -------

TreasuryDUPLICATE

returned to the person making payment (Rule 25)Tobe--------------------------------

retained in the Treasury (Rule 26)

Dated 19

By whom brought On what account Amount


Notes as on backGoldSilver, nickel andcopper

Total...


AccountantTreasury Officer or Executive Officer.

Accountant TreasurerTreasurerTreasury Officer or Executive Officer.

=

VI0\VI

( To be printed on half sheet foolscape lengthwise, one side on loose sheets.)

FORM NO. CANTT. 5-A-B (RULE 27)

CHALAN FOR REMITTANCE OFMONEY TO THE TREASURY

ORIGINAL

(To be retained in the Treasury.................Treasury, dated 19

On whatAmountBy whom brought account


Notes (see reverse)GoldSilver, nickel andcopper

Total...


Treasurer AccountantTreasury Officer


DUPLICATE

( For the Cantonment office)............... ,.Treasury, dated 19

On whatAmountBy whom brought aecount



Total...




TRIPLICATE

{Tobe returned to the person making payment)................. Treasury, dated 19

On whatAmountBy whom brought account



Total ...



FORM NO. CANTI. 6-B (RULE 28)

(To be printed on half foolscape lengthwise.)Treasury Pass Book

Monthly from whom,Monthly

consecutive Nuniberof Initials of consecutive Number of Initials ofnumber of

and in what Date chalan or Amount Treasury number of Date chalan or Amount Treasuryitem of

account order Officer item of order Officer

receiotcredited. payment

1 2 3 4 5 6 7 8 9 10 II

Rs. Rs.

I

FORM NO. CANTT. 8-B, [RULE 36]

(To be printed on open foolscape.)GENERAL CASH BOOK

.Receipts Expenditure

Particul-Remittance to Parti- Serial

Cash

ars of Serial Treasury culars numberbalance of

Head number Head Treasury CashMonth and receipts Month and

of Number of Amount by adding balanceand and

of . Amount Total Number and charges of disbur- Totalitem of receipt and item of column 6 in

date recepits from Amount date chargesand to cheque sement and sub- imprest

whom of date of whom voucherreceived chelan chalan paid

tractionnumber column 14

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Rs. Rs. Rs. Rs. Rs. Rs. Rs.

VI0\00

o~00Itp

FORM NO. CANTT. 9-8 [RULE 37].................... Cantonment.

(To be printed on halffoolscape of demy.)CLASSIFIED ABSTRACT

Major Head Minor Head Sub-Head Budget Provision Rs .April May June July August Sept. Oct. Nov. Dec. Ian. Feb. Mnrch

Date IAmOlll1 Date IAmour, Date IAmour, Date IAmOUI1 Date IAmOlln Date IAmOlln Date IAmoun Date IAmoul1 Date IAmOlln Date IAmoun Date IAmOlln f'ate IAmoun Re·mark

Rs. Rs, Rs, Rs, Rs, Rs. Rs, Rs. Rs, Rs, Rs, Rs,

Total

Transferentries

MonthlyTotal

ProgresosiveTotal

570 THE CANTONMENT LAWS Cantt.l0-B

FORM NO. CANTT. 10-B [RULE39 (2)](To b.eprinted on foolscape breadthwise.) CantonmentTransfer entries for the month of., 19

Transferred from Transferred to Initials ofGroundsAmount Minor Minor Amount for Executive

Major Major Officerhead Head and head Head and transfer

and datesub-head sub-head

Rs ......... P. Rs ......... R

r:

FORM NO. CANTT. 11-B [RULE 42)

..................... Cantonment.(To be printed on halffoolscape.)

REGISTER OF ADVANCE! DEPOSfI'S

Repayment in cash or adjustment ,in Date of Balancerepay- remain-

Partticul- ment or ingars of Vou- number unad- Re-Month Name cher or Monthly Novem- Total of justedadvan- Amount April May June July August Septern- October Decem- ~anutlfy February marksand of party Receipt total ber ber

ber March repay- voucher at thedate cc ornumber ment of end ofdeposit adjust- the year

men!

I 2 3 4 5 6 7 8 9 10 II 12 13 14 15 16 17 18 19 20 21 22

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. R.s.

/

572 THE CANTONMENT LAWSFORM NO. CANTT. 12-B [RULE 43 (2»)

(To be printed on halffoolscape breadthwise.)PERSONAL LEDGER

Name .

Cantt.l2-B

Dr.

Date T

and Ref- Parti-Remarks Rcf- Parti-

RemarksAmount Amountmonth erence culars erence culars

Rs. 1>. Rs. P.

Cr.

FORM NO. CANTT. 13-B [RULE 44 (I) ] n....................Cantonment, ~

( To be printed on open foolscape.)Scale Register

Sanctioned scale from 19 Sanctioned scale from 19 Sanctioned scale from 19

Monthly pay Authority Monthly pay Authority Monthly pay Authority

of each and of each and of each andName of No. appointment signature of No. appointment signature of No. appointment signature of Remarks

appointment Executive Executive Executive(a) Officer (a) Officer (3) Officer

Generaladministration

Total (1)Generaladministration

(a) If the pay of any appointment is progressive, the minimum and the maximum pay, theperiod and rate of the increment should be given in this column ineach case

- .~.- -;.. ;,

FORM NO. CANTT. 14-B [RULE 46 (1) ](To be kept in manuscript.)

Statement of Proposition of Revision of Establishment of Cantonment

NATURE OF CHARGE NATUR[ OF CHARGEOrder

sanctioning Office Present scale Proposed scale Permanent Temporarypresent to

establishment whichthe Incrc- Deere- ~o.

propo- Pay Pay ase per ase perIncrease per Decrease per and date

sition month month month month Groun- ofrefers ds of Canton-

propo- ment

sition Board'sDesig- Mini- Incre- maxi- Average

NumberDesig- Mini- Tncre- maxi- Average Period resolu-Number Date Number Amount Amount Period Amount Amountnation mum ment mum cost nation mum meut mwn cost tion

1 2 3 4 5 6 7 8 9 to II 12 \3 i4 15 16 17 18 19 20 21 22 23

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

Executive Officer President, Cantonment Board.

Dated 19 . Dated 19 .

•......•VII

t::J:l

FORM NO. CANTT. lS-B [RULE 48 (2) ](To be printed on open foolscape, on loose sheets', form to be continued and the certificates, etc., printed on reverse.)

PermanentPay Bill and Acquittance Roll of the Establishment of the .for the month of .19.

Temporary

Substantive pay Pay Deductions(Personal payor special officiatingpay and compensatory payor :-let Provident

Name of Name of allowance if any, should Leave Officiating Total of leave Recoveries charges for Net Signature Fundincumbent Post also be shown in this salery pay columns 3·5 salary held and fines each Provident amount of payee Remarks

payable contribu-eolumn as separate over tor section Income-tax Fund tions

entry below substantive future subsscriptionpay) payment

1 2 3 4 5 6 7 8 9 10 II 12 13 14 15

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

Total Total

.... -VI--...lVI

Detail undisbursed pay refunded as detailed below . Paid by:

Total ...Add on account or Provident Fund contributions .... ... ...

1---+--+---1Net sum required fro payment ... L...-_..L..,--....I.-_....J

Cheque No dated, .in favour of... .

Cheque No dated, .in favour of... .

Certified-

(I) That I have satisfied myself that all pay, leave salary and officiating pay, etc. included in bills drawn in the month! .

of... 19 (the last preceding month), with the exception of those detailed below ( of which the total has been refunded by.deduction from this bill), have been disbursed to the proper person and that their receipts have been taken in acquittance rollsfiled in my office, with receipt stamps duty cancelled for every payment in excess of Rs. 20, and that all leave and promotions, etc.have been entered in the service book of the official concerned.

(2) That the bill has been checked with the sanctioned scale recorded in the scale register..(3) That all persons on pay not exceeding Rs. 15 for whom pay has been drawn in this bill, have actually been entertained

during the month.

Dated 19Pay Rs .Dated 19

President or Executive Officer.

Cantonment Board.

Examined and entered. Accountant.

-Cantt.15-B The Cantonment Account Code, ·1924

Details of pay of Absentees Refunded

577

Establishment Name Period Amount

,

I,

FORM NO. CANTT. 16-B [RULE 54 I(To be printed on open foolscape.)

PROVIDENT FUND LEDGER

Account of Provident Fund transaction of the Cantonment of... for the month of 19.

By whom Creadits Debitsdeposited

Total

On what account On what accountamount

Total Closing bearing

balance interest RemarksOfficial Opening Deduc- Contri- Date Credited to the during

Name designa- of Cantonmentbalanee Date tion from but ion by Paid to the

tion Interest payment Board Totalof the pay Canton- deposi- monthadded retransferred to paymentreceipt of ment another tor

depositor Board Provident Fund

I 2 3 4 5 6 7 8 9 10 II 12 13 14 15

, I

FORM NO. CANTT. 17-B [RULE 54 I( To be printed on open fooiscape.)

Boardsheet for calculating the interest due to each depositor

Name of depositor

April

May

Junc

July

August

September

. October

November

December

January

February

March

Totals

Interest payable on totals

Total ofinterestpayable

I~NI

I I ~I

,~ I

580 THE CANTONMENT LAWS Cantt.18-B

FORM NO. CANTT. IS-B [RULE 57 (1) ]........... Cantonment.

( To be printed on half sheet, foolscape, breadthwise on loose sheets,form to be continued and the certificate printed on the reverse.)

Contingent BillVoucher No. for 19.

Description of charge, and quotation ofNo. of sub-voucher authority (where special sanction is Amount

necessary)

Rs. P.

Total in words (..................... )Total

I certificate that the above charge have been really paid to the properpayees. and that sub-voucher have ·been so cancelled that they cannot againbe used.

Dated 19.

Pay(Rs )

SignatureDesignationRupees .

Executive Officer

Dated .

~----------------------------~======--Cantt.19-B The Cantonment Account Code, 1924

FORM NO. CANTT. 19-B (RULE 58)(To be printed on foolscape breadthwise.)

Register of Permanent Advance

581

Amount outstanding 011 31st March with Date ofReceipt Acknowledgement

Yenr, Year, Year, Year,Offi- i9-19 19-19 19-19 19-19eer Date DateSauer- for Amo- of of Dale Date Date Date 'Rem-ioned whom unt draw- of of of of arksre-order ing fund recei- recei- recei-sane1- recei-

ioned Amo- pt of Amo- ptof Amo- pt of Amo- ptofunt aek- unt aek- unt ~c.k- unt ack-

now- now- now- now-ledge- ledge- ledge- ledge-ment men! men! ment

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Rs. Rs. Rs. Rs. Rs.

,

,

FORM NO. CANII.20-B [RULE 60 ]( To be printed on foolscape.) ........... Cantonment.

Permanent Advance Account

I 2 3 4 5 6

EXPENDITURE

Classification of each sub-voucher showing head or head of account to beRecoupment of the permanent

Number advanceof Parti- debited and amount

Date sub-vo- culars Totaluvher Date - Number Initials

of Amount and ofconting- date of advanceentbill cheque holder

(a) (b) '(e) (d) (e) (I) (g) (h) (i) (a) (b) (c) Cd)

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

VI00N

Cantt.21-B The Cantonment Account Code, 1924

FORM NO. CANTT. 2l-B (RULE 63)(To be printed on foolscape breadthwise.)

Register of Works

583

Orders Amount paid

Sanct- Orders Agency sanction- No. DateSerial Name

ioned sanction- doing ing the of Re-andNo. of workestimate ing the the agency

lAmount comple- marksdate ofestimate work of tioncontract

paymentvoucher

I 2 3 4 5 6 7 8 9 10

Rs.

,

Note - Incomplete works should be carried over the next year's accountwith the total of expenditure up to the end of the present year.

Note - A few lines for less than half a page should ordinarily suffice foreach work.

••

584 THE CANTONMENT LAWSFORM NO. CANTT. 22-B [RULE 61 (1) 1(To be printed on foolscape breadthwise.)

Measurement BookName of work .Situation of work .Agency by which work is executed .Date of measurement .(These four lines should be repeated at the commencement of the

measurements relating to each work.)

Cantt.22-B

Particulars No. L. B. D. Contents

FORM NO. CANTT. 23-B, [RULE 65 (3)]

(To be printed on open foolscape.)Muster-roll of men employed on ( *) during the month of.. .

........... Cantonment.

Name Father's Desig-1 2 3 4 5 6 7 8 9 10 11 12 13 14 1516 1718 19 20 2122 23 24 25 2627 28 2930 31 Total Rate Amoun Remarks

name nation

.

,

Certified that the employees shown in the above statement were actually employed in the interest of the cantonment,and that their pay entered in this muster-roll was paid in my presence.Date .Pay Rs .Paid by chequeNo Dated .

Date .Signature of Officer-in-charge of the work.

(Signature) .Executive Officer.

* Nature of Work

-.

Vl00Vl

FORM NO. CAl'\fTT.24-B (RULE 70 I(To be printed on open foolscape.)

Register of Immovable Property

Description Purpose forInitials of REVALUATION Initials of

Serial No. and Situation Valuation Executive Executive Remarksor property

which utilizec Officer Date Additions Deductions Total Officer

I 2 3 4 5 6 7 8 9 10 II

,

FORM NO. CANTT. 25-8 [RULE 71J

( To be printed on open foolscape.)

Register of Movable Property Including Tools and Plants

Number Where the BalanceParticulars

Date of and date property is Date of after eachand Number of the bill used or disposal Manner Number Number Cost transaction

description of pieces acquire- Cost in which other Initials of of disposal disposed and date realised, or at the Signature Remarks

of property ment charged particulars property of of order if sold .end offor if necessary each year

1 2 3 4 5 6 7 8 9 10 II 12 13 14 15

Rs. Rs.

.\

-. - -~ - -.

VI00.....,J

, -

FORM NO. CANTT. 26-B [RULE 72 (I)] Vl0000( To be printed on open foolscape.)

Stock BookName of Article

Received Issued

Balance Voucher No. No. or Total On what No. orBalance Remarks

Date and date quantityDate quantityaccount

I 2 3 4 5 6 7 8 9 10

FORM NO. CANTT. 27-B [RULE 76](To be printed on open foolscape.)

Register of Loans

Number of PaymentNumber Purpose

instalmentsAmount Balance

Date of and date in which Initials of Initials of

receipt of order for which Amount Rate of repayable of each the (Principal) the Remark:of loan sanction- loan was ofloan interest and whether instal- Executive Date Principal Interest Total after each Executive

ingit taken yearly or ment Officer . payment Officer

half-yearly

1 2 3 4 5 6 7 8 9 10 11 12

Rs. Rs. Rs. Rs.

.

VI00\0

590 THE CANTONMENT LAWS)

FORM NO. CANTT. 28-B [RULE 77](To be printed on foolscape breadthwise.)

Cantt.28-B

Register of Investment

Date of ParticularsInvestment of invest- Date of Amount

t.e, ment and recovery ofpurchase of in case of Amount Initials of interest Initials

Serial No. security or Govt, (face Rate of of the interest recovered of thethe date of securities value) interest Executive and and Executive

deposit number Officer adjust- adjusted Officeretc., as the and date ment in III

case may be of paper account account

1 2 3 4 5 6 7 8 9

Rs.

-

Note- Where any some is withdrawn fro investment or any Govt.promissory note is sold, the particulars of withdrawal or sale, as thecase may be, should be noted in red ink across column 1-3 of thisregister and its face value deducted from the total in column 4 and thebalance remains, "account closed" shall be written across the page.

Note- Investment from Provident Fund should be recorded on separate pageand distinctly marked as such.

FORM NO. CANTT. 29-B [RULE 78 (1»)(To be printed on open foolscape.)

_Security Deposit Register

Number Number

and date Initials of and date

of order Date of Name of Purpose of the of order Date of Name ofSerial No. Amount sanctioning return of Amount Balance Remarksunder deposit depositor deposit Executive payeewhich Officer return or lapse

deposited lapse of -,

deposit

I 2 3 4 5 6 7 8 9 10 11 12 13-

Rs. Rs. Rs._.

592 THE CANTONMENT LAWS Cantt.30-1

FORM NO. CANTT. 30-B [RULE 81]( To be printed on foolscape breadthwise.)

Stamp Register

Stock Expenditure Balance

Value of Value Name Contents Total Valuestamp in of - and of cover Value value of ofhand at stamp Total address (number of stamps stamps

Date the of Officer in hand Remarkreceived Stock to whom of stamps expt:nded at thecommence during letter affixed duringment of the day cover was etc.) the day close ofthe day sent the day-

I 2 3 4 5 6 7 8 9 10

Rs. Rs. Rs. Rs. Rs. Rs.

" ,

- -

Cant. 31-B The Cantonment Account Code, 1924 593

FORM NO. CANTT. 31-B [RULE 25-A]

TaxWater----- DemandandCollectionRegisterRate

Description and rate of Tax .Year ending .

Reference Demandto itemNo. of

Name theand House or Arrears

Serial assess-address Bungalow meat list of

No. Nature of previousof the No. or April May Juneconsumer Demand demand years (to

Statement be shownofM.E.S. in red)or P.W.D.

J 2 3 4 5 6 7 8 9

Rs. Rs. Rs. Rs.

l


TaxWater- --- Demand and Collection Register (contd.)

Rate

September October November December January February MarchTotal

July August demand

10 11 12 13 14 15 16 17 18 19

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.


TaxWater----- Demand and CollectionRegister (contd.)

Rate

Collection year .

April May

Initials of tax Receipt No. andAmount

Receipt No. andAmountMoharrir date date

20 21 22 23 24

Rs. Rs.

..

.,••'1


TaxWater-"-R-a-t-c-- Demand and Collection Register (contd.)

Collection (contd.)

I~

June July August September

Receipt Receipt Receipt ReceiptNo. and Amount No. and Amount No. and Amount No. and Amount

date date date date

25 26 27 28 29 30 31 32

Rs . Rs. Rs. Rs.

.

Cant. 31-B The Cantonment Account Code, 1924 597Tax

Water- --- Demand and Collection Register (contd.)Rate

Collection (contd.)

October November December January

Receipt Receipt Receipt ReceiptNo. and Amount No. and Amount No. and Amount No. and Amount

date date date date

33 34 35 36 37 38 39 40Rs. Rs. Rs. Rs.


TaxWater--R-at-e

-- Demand and Collection Register (coneld.)

Collection (Coneld.)

February March Remission

Receipt Receipt Total No. and Balance InitialNo. and No. and Colles- date and Amount at the of the RemarksAmount Amount remitted close ofdate date tion authority Moharrir

for' order the year -41 42 43 44 45 46 47 48 49 50

Rs. Rs. Rs. Rs. Rs.


FORM NO. CANTT. 32-B (RULE 25-A]Monthly statement of amount credited to Central Government

Amount realised onDedueations Dateaccount of Balance of InitialsNameof due to of Tax Re-the Govern- credit

into Suprin- marksmonth Collec- ment tendentWater Water Total tion Audit Totaltreasury

Tax rate charges charge

I 2 3 4 5 6 7 8 9 10 II

April ...

May ...

June ...

July ...

August ...

Sept. ...

Oct.'" .

Nov. '"

Dec. - ....

Jan. ...

. '.Feb. ...

March ...

IJ


FORM NO. CANTT. 33-B [RULE 8J-A]Register of Fees for Motor- Vechicle Parking Licences

Period for Fee SignatureInitials of of cashier Initials ofwhich fees charge-

Amount the owner in token theDate Vehicle No. are able forreceived of the of receipt

vechicle Account-recover-vehicle of the

able per day antmoney

1 2 3 4 5 6 7 8

Rs.

Cant.34-B The Cantonment Account Code, 1924 . 601

FORM NO. CANTT. 34-B [RULE 61-A (I)](Tobe printed on foolscape.)

Pension Statement

Name of Servant:Dateof Birth :Dateof Appointment

Date of ConfirmationDate of Retirement:Scale of Pt. Post:

Name of Boards where served(from to )

Period of Pt. Period of Average Pro RataName of Qualifying Emoluments

Contribution RemarksService Service (p.m.)

AccountantPlaceDate;

Executive Officer

Forwarded to . l

/

••• 7fiL .- • ...

Name of BoardFORM NO. CANTT. 35-B [RULE 61-A (1))

Pension Scroll year _

Name designationDate of Date of Date of Pension APRC from

No.ldate ofSerial No. Address of eligible Retirement/ receipt of Remarks

Servants/ claiment Appointment Confirmation Contingency per-month other Board APRCTotal

Accountant Executive OfficerSanctioned:

FORM NO. CANTT. 36-B [RULE 61-A (I))Pension Fund Account

Deputy Director, ML&CCommand >-l

~o

~

~~~>-lL'

~r:/l

(To be printed on foolscape)Name of BoardCredit Debit year _-~~-

Amount Name of Voucher Initial of Particularsof Nature of Voucher IntialofDate Particulars deposited Banks No. C.E.O. Payment/

PaymentAmount Cheque C.E.O. Remarks

payee No. date

Reconciliation Statement Closing balance per PF AIC Rs. _Deduct income not credited Rs.-----

TotalAdd amount unencashed Cheques. Rs. _

Balance as per PFI AC Details Rs. _

AccountantDated; Executive Officer

Dated. _

0"1otv

o~wVIIt:C

W0"1It:C

Annex-l The Cantonment Account Code, 1924 603

(ANNEXURE-I)Sub-Sanctioning of Special Grants-in-aid Projects to Various

Cantonment Boards.(1) At present the practice is that as and when a project is sanctioned and

special grants-in aid released to the Cantt. Board for its execution, the Cantt.Boardhas to surrender the unspent balance of amount sanctioned for the projectbeforecompletion of the work on or before 31st March ofthe year during whichthespecial grants-in-aid was sanctioned.

(2) It has been observed that this practice not only leads to delay in completionofprojects but the cost also escalates which affects the allocation offunds duringthenext year.

(3) The matter has been examined in the Ministry and it has been decidedthatthe Cantt. Boards will now refund the unspent balance of special grants-in-aid sanctioned to them for execution of projects on completion of projects provided:

(a) the contractual obligations have been completed and work orderplaced on the contractor;

(b) in case the work has been sanctioned to be undertakendepartmentally if the material required for the project has beenpurchased/order placed/payment made therefrom;

(c) in case of purchase of stores e.g. vehicles/X-Rays plant, furnitureand such other items, if the tenders/quotations have been acceptedand supply orders placed but the stores are likely to be deliveredafter the close ofthe financial year; and

(d) in case the work is to be executed by another agency of theCentral/State Govt. or Public Sector undertaking, if the amount/part amount has been deposited with that authority.[Govt. of India, Ministry of Defence letter No. 601 /43/C/L&C/83/PC-II-557/D (Q&C). [dated 23-1-1985J

Note:-(I) For certificate of Reasonableness of estimates of Works byMES Officers please see page 989 of Vol. II.

(2) For sanction of expenditure out of Service Charges please see page337 of Vol. II.

000000

17. the cantonment account code, 1924 · 17. the cantonment account code, 1924 (a. d. no. 1474,...

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