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State of Goa - Section

Section 26 in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997

26. Preservation of Accounts Records.

- All the account records shall be preserved for such time as may be specified by the Director of Accounts from time to time and no account record shall be destroyed without his written permission.Form No. 1[See rule 20 (i)]General Ledger-Abstract Register
Receipt @ Item
Expenditure  
Date Short Particulars Amount C. B. Folio Progressive Total
1 2 3 4 5 6
           
@ According to the classification of Minor item under Budget Heads.Form No. 2[See rule 20 (ii)]Control Ledger-Abstract Register
Receipt Group of Item
Expenditure  
Month Short Particulars Amount Progressive Total
1 2 3 4 5
         
Form No. 3[See rule 20 (iii)]Cash-BookFor the year ..................... 19 ..................19
Receipt Expenditure
Date Particulars [full details with reference (to)etc.] to any receipt Amount Total Classification Ledger Date Particulars (full details of claims Scheme) Amount Total Classification Ledger Folio
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
                       
Form No. 4[See rule 13 and rule 20 (iv)]Receipt
Receipt Book No. Receipt No.
The .................................... Received with thanks from.................. Rupees .................................. ( ) on account of ..................................Date ....................................Book Reference to cash entry.Page No.Signature and Designation ofIssuing OfficerInstructions covering the use of Form No. 4:-
(a)Each Receipt Book shall have a Serial number, and each receipt which shall be in duplicate for use with carbon paper, shall have a serial number within the book. Both, Book number and receipt number shall be machine numbered on each receipt, whether original or duplicate.
(b)The Seal of the Panchayat shall be affixed to each Receipt before it is issued. The carbon copy shall be retained and the original issued.
Form No. 5[See rule 20 (iv)]Register of Receipt Book
Sr. No. of entry Date Sr. No. of each receipt book received into stock(give one line for each book) Sr. No. of receipt in the book Signature of person to whom issued with date ofissue Date of return of receipt book and other remarks Balance quantity of receipt book in stock
New Used
(1) (2) (3) (4) (5) (6) (7) (8)
               
Form No. 6[See rule 20 (v)]Register of Properties and Assets
Sr. No. of entry Date of Acquisition Particulars of property Price paid Where placed or situated How disposed of Remarks (give all relevant office references) Certificate of verification
Date Amount realized, if sold Signature of Attesting Officer
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
                   
Form No. 7[See rule 20 (vi)]Assessment Register
Sr. No. Name of the Tax Payer House No. of the Tax Payer Name of Tax Name of Tax Additional column according to the No. of taxes Total Remarks
  Amount Assessed   Amount Assessed
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
                   
Form No. 8[See rule 20 (vi)]Demand and Collection RegisterName of tax payee ................................................................. Ward No. ........................................Details of tax ................................................................................
Yearswise Demand and the amount collection
Reference Sr. No. in the Register of Assessment Arrears of Tax (P/F from previous year) Years demand Total Tax payable columns [(2)+(3)] Amount paid Receipt and date Arrears of tax (B/F from previous year) Years demand Total Tax payable column (6)+(7) Amount paid receipt and date
(1) (2) (3) (4) (5) (6) (7) (8) (9)
                 
Yearswise Demand and the amount collection
Arrears of taxes (B/F from previous year) Years demand Total tax payable columns (10)+(11) Amount paid receipt & date Arrears of tax (B/F from previous year) Years demand Total Taxes payable columns (14)+(15) Amount paid receipt No. and date Remarks
(10) (11) (12) (13) (14) (15) (16) (17) (18)
                 
Form No. 9[See rule 20 (vii)]Register of conditional grants sanctioned during the year
Sr. No. No. and date of the sanction By whom sanctioned Purpose for which given Period within which to be spent Amount of the grant No. and date of Treasury voucher on which theamount is drawn Amount sent by Panchayat
No. and date of voucher Amount drawn Balance after each transaction Remarks
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
                     
Form No. 10[See rule 21 (a)]AnnualAccount of Income and Expenditure of ................................ Panchayat for the yearMonthly
Particulars of Income Amount Particulars of Expenditure Amount
Income Expenditure  
{|
Closing of the last| monthyear
|
Closing of the current| monthyear
||-| Budget Heads ................................| Budget Heads .........................||}Form No. 11[See rule 25 (i)]
Expenditure
  Receipts Sanction estimate of the previous year Actuals of the previous year Sanctioned estimate of the current year Actuals of current year Budget estimate of ensuing year
  (1) (2) (3) (4) (5) (6)
1. Opening Balance.          
2. Grants from Government          
  (1) Special.          
  (2) General.          
3. Other Grants          
  (1) Local Authorities.          
  (2) Private.          
4. Proceeds of taxes, fees etc. under section 153 of the Act.          
5. Proceeds of other loans, etc.          
6. Sale proceeds.          
7. Extraordinary receipts.          
    Current year Ensuing year Sanctioned estimate of the previous year Actual of the previous year Sanctioned estimate of the current year Estimate actuals of current year Budget estimate of ensuing year  
  (7) (8) (9) (10) (11) (12) (13) (14) (15)
1. Administration                
2. Sanitation and Public Health and Family Welfare.                
3. Public Works.                
4. Planning and Development.                
5. Social Welfare.                
6. Education and Culture.                
7. Rural Housing.                
8. Drinking Water.                
9. Poverty Alleviation Programme.                
10. Libraries.                
11. Rural Sanitation.                
12. Construction and maintenance of slaughter houses and cattlepounds.                
13. Miscellaneous.