Detailed rules and procedure regarding assessment, collection, remission etc., of revenue should be laid down in the departmental regulations of the revenue and collecting departments concerned.Note 1. - In departments in which officers are required to receive moneys on behalf of Government and issue receipts therefor, in T.C. Form 7 of the Bihar Treasury Code, the departmental regulations should prescribe the procedure rules for the maintenance of a proper account of the receipt, and issue of the receipt book, the number of receipt books to be issued at a time to each officer and check with the officer's accounts of the used books when returned.Note 2. - Receipts of the Public Works Department in the prescribed form can be issued only by Divisional Officers, sub-divisional officers, ziladars and other Government servants specially authorised by the State Government. Receipt books should be obtained from the head treasury of the district concerned and the books should be examined carefully to see that the number of forms contained in each is intact and a certificate of count recorded on the fly leaf. Counterfoils of used receipt books should be returned promptly to the divisional officer, for record.Note 3. - A list of officers other than Divisional Officers, sub-divisional officers and ziladars who have been specially authorised by the State Government from time to time to issue such money receipts is noted below -(1)All divisional accountants of the Public Works Department (including Public Health Engineering Department), and Irrigation and Electricity Department during the absence of the Executive Engineers from headquarters are authorised (i) to grant receipts for cash upto the limit of Rs. 100 for each receipt (ii) to make urgent petty payments up to Rs. 50 for one payment-cash payment to contractor being prohibited.(2)All Sub-divisional cashiers and clerks of the Public Works Department (including Public Health Engineering Department) and Irrigation and Electricity Department, who have furnished security during the absence of the Sub-divisional Officer from headquarters up to Rs. 20.(3)All [Sectional Officers] [Substituted by C.S. No. 24 dated 5.6.1958.] of the Public Works Department (including Public Health Engineering Department) and Irrigation and Electricity Department upto Rs. 50.
