1136. All moneys to be paid into Government treasuries. [§ 12, Act V, 1861].
(a)Superintendents shall pay into the Government treasury all moneys, of whatever kind, which come into their possession as officers of the Crown. They shall not retain in their own hands money which is either the property of the Crown or is deposited with them, or entrusted to them for any public purpose.(b)All receipts shall be paid, without deduction, into the treasury and credited in gross in the accounts; and any expenditure shall always be met from money drawn from the treasury, and shall also appear in the accounts. The crediting of net receipts after deduction of expenditure is not allowed. No officer shall appropriate money realized locally towards current expenditure.(c)When any money is sent to the treasury for credit to the provincial revenues, the chalan shall always be signed by the Superintendent, Assistant or Deputy Superintendent, or an Inspector specially authorized by district order, and not by the accountant.(d)The chalans with which the money is forwarded to the treasury shall specify distinctly the nature of every receipt, and it is for the Treasury Officer, who has full instructions in the matter (or can ask for them), to say whether the amounts are to be credited to the provincial revenues or to be placed in deposit in any way.Full particulars and complete classification of accounts under major, minor and detailed heads to which each amount should be credited shall be recorded on the chalan.(e)The only moneys which a Superintendent may have in his safe are (i) the permanent advance and (ii) pay in course of distribution. (For custody of undisbursed pay see rule 76 of the Bengal Financial Rules.)(f)These orders do not apply to money which it is necessary to retain for purposes of police investigation, in cases in which questions of the identity of the precise coins or notes may arise; but if such questions are not involved, the treasury, and not the district safe, is the proper place for the custody of the money.
