APPENDIX I

 

APPENDIX I

 (See Article 2)
THE INITIAL AND SUBSIDIARY ACCOUNTS RULES 

In exercise of the powers conferred by sub-paragraph (3) of paragraph 11 of the Government of India (Audit and Accounts) Order, 1936, the Governor-General is pleased, after consultation with the Auditor-General of India, to make the following rules— 

1. (1) These rules may be called the Initial and Subsidiary Accounts Rules. 

    (2) They shall come into force on the 1st April 1937. 

🔲 The initial and subsidiary Accounts Rules came into came into force w.e.f

(A) 1-4-1967 

(B)1-4-1971 

(C)  01-4-1937 

(D) 26-.01-1950

2. In these rules— 

  (1) ‘Initial Accounts’ means a primary record of all money transactions affecting the revenues of the Federation or of any Province as they occur; 

  (2) The ‘Order’ means the Government of India (Audit and Accounts) Order, 1936; 

  (3) ‘Treasuries’ includes all treasuries whether under the control of the Federation or of a Province; and other terms and expressions have the same meanings as have been assigned to them in the Order. 

3. The Auditor-General of India from the date these rules come into force shall be relieved from the responsibility for keeping accounts of the under mentioned class or character:—

   (a) Initial accounts required to be kept in treasuries. 

  (b) Initial and subsidiary accounts that may be required to be kept in any Office or Department of the Federation, or as the case may be, of any Province; 

  (c) Accounts of stores and stock that may be required to be kept in any Office or Department of the Federation or of a Province by order of the Governor-General or of the Governor of the Province; and 

  (d) Trading, Manufacturing and Profit and Loss Accounts and Balance Sheets and any other subsidiary accounts that may be required to be kept by order of the 

 

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Governor-General or of the Governor of a Province in any Department of the Federation or of the Province. 

4. Nothing contained in Rule 3 shall be construed as derogating from the authority of the Auditor-General of India— 

  (a) to require any treasury, office or department keeping initial or subsidiary accounts to render accounts of such transaction as are included in them to the audit and accounts offices under his control on such dates as he may determine; or 

  (b) to prescribe the form in which such accounts shall be rendered and in which the initial accounts, from which the accounts so rendered are compiled or on which they are based, shall be kept.