Section 186 in Bihar Board's Miscellaneous Rules, 1958
186. Appointment of Assistant or Deputy Collectors and officers of the Bihar Finance Service as treasury officers.
(a)District Officers are empowered to transfer to any Assistant or Deputy Collector, any, or all of the Administrative duties connected with the treasury. The officer so selected must be thoroughly conversant with the rules issued for the guidance of treasury officers.The instructions contained in Board's Circular Order No. 8 of April, 1896, reproduced below, should be carefully noted :"It having been brought to the notice of the Board that officers who have not passed their departmental examination are sometimes placed in charge of district treasures, the Board invite the attention of all Commissioners and District Officers to the subjoined extracts (paragraphs 6 and 7) of Resolution no. 355, dated the 18th January, 1882, by the Government of India, in the Department of Finance and Commerce, published in the Gazette of India Part IA dated the 21st idem,.and republished in the Calcutta Gazette, Part I dated the 25th idem."2. The resolution does not contemplate an unpassed officer being placed in charge of a treasury otherwise than for purposes of training for the limited periods prescribed in Clause 2 of paragraph 7 of the resolution, subject to the supervision of a qualified treasury officer who is responsible, though allowed to relieve himself of the chief labour of the charge by utilizing the services of the unpassed officer. The latter officer, therefore, should not be gazetted as placed in charge of the treasury. The provisions of the resolution, should be carefully observed in future."Extract of Paragraphs 6 and 7 of the Resolution"6. The appointment of young civilians and of supernumerary and probationary Deputy Collectors, who have not passed all or any of their examinations, appears to have been a fruitful source of laxity and irregularities on the part of subordinate officials. His Excellency the Governor-General in Council directs that this practice may be discontinued, and that (except as provided in paragraph 7) no Deputy Collector remains hereafter in charge of district treasury, unless he has passed the departmental examination according to the higher standard, and has also been not less than three years in the service of Government.""7. In order to ensure a better acquaintance with the system of treasury accounts, and of the revenue accounts which in some provinces are an important contributory to the accuracy of the latter, His Excellency the Governor-General in Council is pleased to direct-"1st. - That examination in treasury and local fund accounts and in departmental revenue-accounts, shall form a part of the test obligatory on all Assistants and Deputy Collectors or other officers, at the departmental examination, according to both the lower and higher standards.The scope of the questions at the former will necessarily be somewhat elementary, but at the latter the candidate should be required to exhibit a satisfactory general acquaintance with the whole system of accounts as prevailing in the province in which he is employed. A paper of questions on treasury and local fund accounts, set by the local Accountant-General and Comptroller, should form a part of the examination under each standard.""2nd. - That every Assistant Magistrate, Deputy Magistrate, or Sub-Deputy Collector shall undergo a training in treasury work, and shall, for that purpose, be placed in charge of a district treasury under the general supervision of the Deputy Collector ordinarily in charge for a period of not less than six weeks continuously. He will not be held to have passed the examination in accounts by either standard, until the Collector of the District, to which he is attached, shall have furnished a certificate that he has under the above provisions, duly attended to, and satisfactorily discharged, the duties of treasury officer for the prescribed period of six weeks within one year prior to the date on which he appeared for examination in accounts. If a candidate has passed by the Lower Standard only a second certificate will be required before he can be considered to have passed by the Higher Standard, unless at the time at which he presents himself for examination by the Higher Standard, less than a year has lapsed since the candidate was last in charge of a treasury. The Collector will see that this certificate is forwarded to the Central Examination Committee at each departmental examination."(b)[ A certain proportion of officers of the Bihar Finance Service will be entrusted with one or all of the administrative duties connected with Treasury. Officers of the Senior Branch of the service will be eligible for appointment as a District Treasury Officer after they have put in at least 3 years of service and have been confirmed and have passed the Departmental Examination by Higher Standard. Officers of the Junior Branch of the service will be in charge of selected sub-divisional treasuries, subject to their passing the prescribed Departmental Examination by Higher Standard.] [Substituted by C.S. No. 27 dated 22.1.1952.]
