- The register of chalans is prescribed for use in Sadar offices only. It is a register of chalans for all payments made to the treasury (including sub- divisional treasury) on account of Government dues in respect of opium and intoxicants. Such payments should be made and be dealt with in accordance with the following procedure :(a)Separate chalans for different heads of excise. - Separate chalans should be used in cases where payments fall under different heads of Excise or are made by different licences; but where payments are made by the same licensee a number of items of the same description may be entered in one chalan, the details being specified on the back thereof.(b)One chalan for a number of licences. - In the case of the fees for fermented tari licences a number of the same description may be entered in one chalan. The head under which each item is to be entered in the treasury accounts should be noted at the top of the chalans. Every such chalan is to be first presented to the Excise clerk or accountant who, after being satisfied of the correctness of the entries made therein or making therein necessary corrections, will enter the details in the register and return it to the presented having attested it by his initials. No chalan for Excise payments shall be received in the treasury without the initials of the Excise clerk or accountant as evidence of the correctness of the entries made therein. At the end of each day the register will be sent to the treasurer for his signature, in respect of all payments by chalan. All entries relating to payments by money order should be initialled by the accountant to whom the register will be similarly sent at the end of each day when necessary. The entries in the columns of the chalan register relating to sub-divisions should be initialled by the accountant. On the return of the register from the treasurer and accountant duly signed payments on account of licence fees and vend fees will be entered in the appropriate register. The entries of payments made in other registers on production of chalans of payments should also be daily compared with the entries made in this register, and discrepancies, if any reconciled. The figures under each head of receipts should be totalled at the bottom of each page and the total carried forward to the top of the next page till the monthly totals are struck.
