Section 63 in Management and Working of the Forests
63. Transaction with public departments.
- (i) Revenue derived from sales to public departments will be adjusted by book transfer. A statement (Form No. 9, Forest Account Code) in triplicate will be sent to the officer to whom the produce has been supplied; he will sign and return the original which will then be used as a voucher (Vide Rule 121).(ii)A similar procedure will be followed in the case of payments to other departments. Bills or price invoices received from a supplying department should be at once adjusted in the cash book by credit to the department concerned, and by debit to the proper budget sub head, the duplicate bill or invoice, duly receipted being promptly returned.(iii)The departmental number and date of each bill or invoice for supplies received from another department, and the date of acceptance of each bill for timber etc. supplied to another department, will invariably be quoted in the entries in the divisional cash accounts.Attention is invited in this connection to the Auditor-General's Directions under Section 168 of the Government of India Act, 1935, to regulate the conditions under which a department for a Government may make charges for services rendered or articles supplied by it. Relevant extracts from these directions are reproduced below:-II. - Adjustments with outside bodies
