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State of Goa - Section

Section 32 in The Goa, Daman and Diu Administration of Evacuee Property Rules, 1965

32. Maintenance of records and registers.

- The following account records and registers shall be maintained by Custodian of Evacuee Property or by officers authorised to act on their behalf:
(i)An Index Register shall be maintained in Form No. 15 in which the names of evacuees shall be entered in alphabetical order. Reference to the pages of other registers in which the transactions of the evacuee are recorded shall be given on the relevant page of this register.
(ii)A personal account shall be maintained in Form No. 16 for each evacuee in a bound register, with an index in an alphabetical order. Sufficient number of pages shall be set apart for each evacuee. The monthly total of receipts and payments as recorded in the several individual registers shall be posted into the personal account of each evacuee at the end of each month, figures of administration charge and Custodian's fee being posted separately as distinct from totals of other expenditure.
(iii)A receipt and expenditure account of immovable property shall be maintained in Form No. 17 for recording complete details of receipt and payments of all evacuee immovable property other than agricultural land, and it shall also show the name of the owner, full specifications of property and assessed rent recoverable in respect of each item. Particulars of factories and workshops shall be recorded in a separate register in the same form. A separate account of receipt and expenditure shall be maintained in Form No. 18 in respect of agricultural property. The entries in the registers shall be attested by the officer checking them.
(iv)Account of receipt and expenditure on account of movable property belonging to each evacuee shall be maintained in Form No. 19. Separate registers shall be maintained in respect of identifiable and unidentifiable property. Disposal of this property by auction, sale or otherwise when made shall be indicated in this register. The results of the verification of ground balance of the articles with the book balances shall be recorded in this register. When the property is sold or leased by public auction the bids shall be recorded in the Sales Register (Form No. 20), the signature or thumb impression of the last bidder being obtained in column 11 of the form.
Note. - The intermediate bids in respect of property liable to fetch not more than Rs. 100/- may not be recorded in the register.
(v)Account of receipt and expenditure in respect of debts or claims due to evacuee shall be maintained in Form No. 21.
(vi)A rent demand and collection register for immovable property (other than agricultural) shall be maintained in Form No. 22 for showing the rent actually realised.
(vii)A miscellaneous demand and collection register shall be maintained in Form No. 23 recording recovery of amounts other than those recorded in the Rent Demand and Collection Register.
(viii)Income arising from the interest of evacuees in business concerns, e. g. Shares in business profits, shall be accounted for in a register in Form No. 24.
(ix)In respect of agricultural land a register of demand and collection shall be maintained in Form No. 25. Demand in respect of all items brought on the property Register for agricultural land shall be recorded in this register, the name of evacuee owner, the allottee and the monthly rent fixed for each item of property shall also be shown therein. Demands which will be collected by issue of the rent bills and the realisations effected, shall be noted in the columns provided for the purpose.
(x)The demand and Collection Registers shall be reviewed and closed at the end of each year and the outstanding balance shall be struck and carried forward to the registers of the succeeding year. A certificate to the effect that all recoverable demands of the year have been noted in the registers and that the balances have been correctly carried forward to the succeeding year's registers shall be recorded at the end of each register by a responsible officer.
(xi)A statement showing demands to the end of the previous month, and the recoveries made during the current month and the outstanding balances shall be forwarded to the Government in the Home Department, not later than 20th day of the succeeding month.
(xii)The Custodian of Evacuee Property shall be entitled to keep a permanent advance of Rs. 100/- and shall maintain Cash Book in Form No. 26 in which all transactions of receipts and payments shall be entered. It will not be necessary to enter the Cash Book on days on which there are no transaction. The Cash Book will be verified on the last day of every month and a certificate of verification duly signed by the Custodian endorsed on the Cash Book. The Custodian might keep the amount of the permanent advance in a cash chest in his office or in a transportable cash chest which will be deposited in the treasury after close of the day and taken out whenever necessary on the following days. Any amount over and above the permanent advance shall be credited in current account in any nationalised bank. The Custodian might however deposit an amount to the extent of 75% of the total balance in the current account in Fixed Deposit Receipts with [any nationalised bank or invest in National Savings Organisation] [These words have been substituted for the words 'any Nationalised Bank' vide (Amendment) Rules, 1980, published in the Official Gazette, Series I No. 27 dated 3-10-1980.]. The amounts deposited in the Treasury in favour of Director of Accounts shall be separately accounted for in Form No. 27. A copy of this account will be sent to the Director of Accounts at the end every month duly verified by the Treasury Officer. The figures appearing in this account shall be reconciled with those of Director of Accounts monthly.
Clause (xii) of Rule 32 has been substituted vide (Amendment) Rules, 1980, published in Official Gazette, Series I No. 12 dated 19-6-1980. The original clause (xii) reads as follows:"(xii) A cash book in Form No. 26 shall be maintained to show all transactions of receipts and payments relating exclusively to evacuee property. Amounts received or paid on account of evacuee property shall be entered in the cash book on the dates on which they are received or paid. The cash book shall be closed daily and the entries therein shall be checked and initialled daily by the Custodian or an authorized Gazetted Officer, or some other officer, as the case may be. Cash in hand shall be deposited promptly into the treasury. The cash in hand shall be verified at the end of each month by the Custodian or by any other Officer nominated by him for the purpose and he shall record a signed and dated certificate to this effect in the cash book. In addition, surprise checks shall be made frequently at irregular intervals. The Custodian will keep a separate account in Form No. 27 of the amounts deposited in the Treasury in favour of the Director of Accounts. A copy of this account will be sent to the latter at the end of every month, duly verified by the Treasury Officer. The figures appearing in this account shall be reconciled with those of the Director of Accounts, monthly."