Section 28 in The Rajasthan Municipalities Accounts Rules, 1963
28. Pounds.
(1)On admission of cattle to a pound, the pound keeper shall fill up columns 1 to 7 of the pound register to be kept up in form 11 and give a receipt in form 12 to the person impounding the cattle and take his signature or thumb impression on the back of the original of the receipt prepared with double faced carbon in a single operation. Entries shall be made separately for each head of cattle.(2)On the release or sale of cattle, the pound keeper shall make the necessary entries in columns 8 to 19 of the pound register (form 11).(3)When impounded cattle are released or sold a receipt shall be given to the purchaser in forms 13 and 14 respectively. If the pound keeper does not attend the sale personally, the receipt shall be given by the person conducting the sale and receiving the price to whom the receipt book shall be sent along with the cattle for sale.(4)When impounded cattle have been sold under the authority of section 16 of the Cattle Tress Pass Act, 1871 the account to be delivered to the owner as required by that section shall be drawn up by the pound keeper. It shall be a memorandum in form 15 and the receipt of the cattle shall be taken in the last column of the original.(5)The pound keeper, shall immediately on receipt and to the last progressive total entered in the original of the receipt of the release passes (form 13) all sums received by him on behalf of the Board on account of impounded cattle sold.Explanation. - Charges for feeding and watering appropriated by the pound keeper, the 'balance of the purchases money' under section 16 of the Cattle Tress Pass Act and the net sale proceeds under the preceding rule, are not received on behalf of the Board.Note. - (1) See section 17 of the Cattle Tress Pass Act, 1871.(2)This rule will not apply when the sale proceeds of unclaimed cattle are not received by the pound keeper but are credited direct at the Municipal office by the officer conducting the sales. In the latter case the receipted challan should be pasted, after the original of the receipt issued in form 14.(6)The pound keeper shall remit his collections every day (which should agree with the last total on the original of the receipt issued upto the time of the remittance) to the Municipal office with a duplicate challan in form 5 and the money shall be brought to account in the general cash book (form 34). One copy of the challan shall be returned to the pound keeper, who shall keep it in record for the purposes of audit.(7)When a claim is preferred under section 17 of the Cattle Tress Pass Act, 1871, to any sum credited as the net sale proceeds of unclaimed cattle, the original credit shall be traced in the pound register. If on investigation the claim is established, the amount repayable shall be paid under the written orders of the Chairman or Executive Officer and the payment shall be brought to account direct in the general cash book (form 34). The fact of the payment and the number and date of the payment voucher shall be noted in the remarks column of the pound register against the entry of the original credit.Note. - In cases where the claimant is not resident of the Municipality and an enquiry is necessary this, may, at the request of the Board, be made through the District Magistrate.(8)The pound register shall be closed and the totals of money columns given at the end of each month and the entries relating to unreleased and unsold cattle brought forward in red ink to pages for the next month.(9)The pound accounts, shall be examined at the pound at least once a month by the Executive Officer. He shall check the totals of the money columns in the pound register and see that the progressive totals of the receipts have been correctly entered in the release pass books (sums on account of sales of impounded cattle sold being also included) and that the amounts shown as received on behalf of the Board agrees with the total of the amount remitted to the Municipal office (as shown by the challans) and the cash in the hand of the pound keeper.Miscellaneous Demand
