04 (55-71)

CHAPTER IV
DIRECTIONS REGULATING INTER-DEPARTMENTAL TRANSFERS
	Article
Introductory	55
Adjustments between Governments	56
Adjustments with outside bodies	58
Inter-departmental adjustments	59-67
General	68-71
List of departments and undertakings recognized by Government as Commercial	ANNEXURE

CHAPTER IV

DIRECTIONS REGULATING INTER-DEPARTMENTALTRANSFERS

INTRODUCTORY

55. The directions in this Chapter shall regulate the conditions under which a department of a Government may make charges for services rendered or articles supplied by it and the procedure to be observed in recording such charges in the accounts of the Government concerned.

ഈ അധ്യായത്തിലെ നിർദ്ദേശങ്ങൾ ഒരു ഗവൺമെന്റിന്റെ വകുപ്പ് നൽകിയ സേവനങ്ങൾക്ക് അല്ലെങ്കിൽ അത് വിതരണം ചെയ്യുന്ന സാധനങ്ങൾക്കോ ചാർജ് ഈടാക്കുന്നതിനുള്ള വ്യവസ്ഥകളും ബന്ധപ്പെട്ട സർക്കാറിന്റെ അക്കൗണ്ടുകളിൽ അത്തരം ചാർജുകൾ രേഖപ്പെടുത്തുന്നതിൽ പാലിക്കേണ്ട നടപടിക്രമങ്ങളുമാണ്  പ്രതിപാദിച്ചിരിക്കുന്നത്

ADJUSTMENTS BETWEEN GOVERNMENTS

56. In the case of transactions between two Governments, adjustment shall always be made if required by or under the provisions of the Constitution, and otherwise in such manner and to such extent as may be mutually agreed upon by the Governments concerned.

രണ്ട് സർക്കാരുകൾ തമ്മിലുള്ള ഇടപാടുകളുടെ കാര്യത്തിൽ, ഭരണഘടനയുടെ വ്യവസ്ഥകൾക്കനുസൃതമായോ അവയ്ക്ക് കീഴിലോ, ആവശ്യമെങ്കിൽ ക്രമീകരണം എല്ലായ്പ്പോഴും നടത്തപ്പെടും, അല്ലാത്തപക്ഷം അത്തരത്തിലുള്ള രീതിയിലും ബന്ധപ്പെട്ട സർക്കാരുകൾ പരസ്പരം സമ്മതിക്കുന്ന വിധത്തിലും കൈകാര്യം ചെയ്യേണ്ടതുമാണ്.

🆀 In the case of transactions between two state Govt.s adjustment of a transaction (Not covered by the provision of constitution) shall be made__________ 

A:-as decided by the central gov🆀t.

B:-as decided by the accountant general concerned

C:-as decided by the finance secretaries

D:-in such manner and to such extent as may be mutually agreed upon by the Govts concerned

Correct Answer:- Option-D

2 [Deleted]

ADJUSTMENTS WITH OUTSIDE BODIES

58. Payment shall be required in all cases where a department of a  Government renders service or makes supplies to a non-Government body or institution or to a separate fund constituted as such inside or outside the Public Account, unless Government by general or special order gives directions to the contrary. Relief in respect of payment for services or supplies given to any body or fund should ordinarily be given through a grant-in-aid rather than by remission of dues.

ഒരു ഗവൺമെന്റിന്റെ ഒരു വകുപ്പ് സേവനം നൽകുന്ന അല്ലെങ്കിൽ ഒരു സർക്കാരിതര സ്ഥാപനത്തിലേക്കോ സ്ഥാപനത്തിലേക്കോ അല്ലെങ്കിൽ പൊതു അക്കൗണ്ടിനകത്തോ പുറത്തോ ഉള്ള ഒരു പ്രത്യേക ഫണ്ടിലേക്ക് വിതരണം ചെയ്യുന്ന എല്ലാ കേസുകളിലും പണമടയ്ക്കൽ ആവശ്യമാണ്, പൊതുവായതോ പ്രത്യേക ഉത്തരവോ പ്രകാരം സർക്കാർ നിർദ്ദേശങ്ങൾ നൽകുന്നില്ലെങ്കിൽ നേരെമറിച്ച്. 

ഏതെങ്കിലും ബോഡിയിലേക്കോ ഫണ്ടിലേക്കോ നൽകുന്ന സേവനങ്ങൾക്കോ ​​സപ്ലൈകൾക്കോ ​​ഉള്ള പണമടയ്ക്കൽ സംബന്ധിച്ച റിലീഫ് സാധാരണഗതിയിൽ കുടിശ്ശിക അടയ്ക്കുന്നതിന് പകരം ഒരു ഗ്രാന്റ് ഇൻ എയ്ഡ് വഴിയാണ് നൽകേണ്ടത്.

 -60- 

Local Ruling under Article 58.— 

Charges on account of all telegrams relating to currency matters should be debited to the Reserve Bank. കറൻസി കാര്യങ്ങളുമായി ബന്ധപ്പെട്ട എല്ലാ ടെലിഗ്രാമുകളുടെയും ചാർജുകൾ റിസർവ് ബാങ്കിൽ ഡെബിറ്റ് ചെയ്യണം 

Such charges should therefore be incurred in cash and service postage stamps should not be used for the purpose. Service postage stamps should, however, be used on communications regarding currency matters send by ordinarily post, as the expenditure is met by the Government and not debited to the Reserve Bank.

 

 

🆀 Charges on account of all telegrams relating to currency matters should be debited to the : 

(A) Reserve Bank

(B) State Bank of India 

(C) State Bank of Travancore 

(D) None of the above 

Correct Answer Option :(A)

INTER-DEPARTMENTAL ADJUSTMENTS

59. For purposes of inter-departmental payment, the departments of a Government shall be divided into service departments and commercial departments according to the following principles:— ഇന്റർ ഡിപ്പാർട്ട്മെന്റൽ പേയ്‌മെന്റിന്റെ ആവശ്യങ്ങൾക്കായി, ഒരു ഗവൺമെന്റിന്റെ വകുപ്പുകളെ ഇനിപ്പറയുന്ന തത്വങ്ങൾ അനുസരിച്ച് സേവന വകുപ്പുകളായും വാണിജ്യ വകുപ്പുകളായും വിഭജിക്കും: -

🆀 For purposes of inter-departmental payments, the departments of a Government shall be divided into how many departments?

A:-Three

B:-Two

C:-Five

D:-Six

Correct Answer:- Option-B

🆀 For  the purpose of inter-departmental payment, the departments of a

Government shall be divided into 

(A) Service departments and Commercial departments or undertakings 

(B) Major departments and Minor departments 

(C) Government departments and Service departments 

(D) Government departments and Commercial departments

Correct Answer Option :(A)

🆀 The main function of a service department is :

(A) Profit making 

(B) Public borrowing 

(C) Make department more competitive 

(D) To provide better service to the public

Correct Answer Option :(D)

A. Service Departments

These are constituted for the discharge of those functions which either (a) are inseparable from, and form part of, the idea of Government, or (b) are necessary to, and form part of, the general conduct of the business of Government—

Examples of the first class are—

the departments of Administration of Justice, 

Jails, 

Police, 

Education, 

Medical, 

Public Health, 

Forest, 

Defence.

 

Examples of the second class are—

the departments of Survey, 

Government Printing, 

Stationery, 

Public Works (Buildings and Roads Branch), 

Purchase Organisation of the Ministry of Works, 

Housing and Supply (Central Government).

 A. സേവന വകുപ്പുകൾ

(എ) ഗവൺമെന്റിന്റെ ആശയത്തിൽ നിന്ന് (എ) വേർതിരിക്കാനാവാത്തതും അതിന്റെ ഭാഗമായതുമായ ഗവൺമെന്റിന്റെ ബിസിനസ്സിന്റെ പൊതുവായ പെരുമാറ്റ ത്തിന് ആവശ്യമായതും രൂപപ്പെടുന്നതുമായ ആ ഫംഗ്ഷ നുകളുടെ ഡിസ്ചാർജിനായി ഇവ രൂപീകരിച്ചിരിക്കുന്നു.

ഒന്നാം ക്ലാസിന്റെ ഉദാഹരണങ്ങൾ:

അഡ്മിനിസ്ട്രേഷൻ ഓഫ് ജസ്റ്റിസ് വകുപ്പുകൾ,ജയിലുകൾ, പോലീസ്, വിദ്യാഭ്യാസം,മെഡിക്കൽ,പൊതുജനാരോഗ്യം,വനം,പ്രതിരോധം.

രണ്ടാം ക്ലാസിന്റെ ഉദാഹരണങ്ങൾ:

സർവേ വകുപ്പുകൾ,സർക്കാർ അച്ചടി,സ്റ്റേ ഷനറി, പൊതു മരാ മത്ത് (കെട്ടിടങ്ങളും റോഡുകളും ബ്രാഞ്ച്),പ്രവൃത്തി മന്ത്രാല യത്തിന്റെ വാങ്ങൽ ഓർഗനൈ സേ ഷൻ,ഭവനവും വിതര ണവും (കേന്ദ്ര സർക്കാർ).

🆀 Service Departments are constituted for discharge of 

(A) Rendering services or providing supplies on payment. 

(B) Those functions which are not necessarily Government functions 

(C) Those functions which either are inseparable from, and form part of, the idea of Government or to form part of, the general conduct of the business of Government. 

(D) Work for a financial result determined through accounts maintained on commercial principles

Correct Answer Option :(C) 

B. Commercial Departments or Undertakings

 These are maintained mainly for the purpose of rendering services or providing supplies, of certain special kinds, on payment for the services rendered or for the articles supplied. They perform functions which are not necessarily Governmental functions. They are required to work to a financial result determined through accounts maintained on commercial principles.

 -61- 

Note:—

Government has the power in respect of these directions to decide whether a particular department or particular activities of a department shall be regarded as a commercial department or undertaking. A list of departments and undertaking at present recognised by the Central Government as commercial is given in the Annexure to this Chapter.  List of commercial undertakings of the State Governments will be found in the Manuals, etc., of the Governments concerned.

🆀 One of the following Departments is not a Commercial Department
(A) The State Water Transport Department 
(B) The Forest Department 
(C) The Text Book Department 
(D) Model Coir Factory, Beypore

Correct Answer Option :(B)

Local Ruling under Article 59.—

A list of departments and undertakings at present recognized by the Government of Kerala as commercial is also given in the Annexure to this Chapter.

 

🆀 The powers to decide whether a particular department or particular activities of a department shall be regarded as a commercial department or undertaking is vested with whom?
A:-The Accountant general
B:-The Advocate General
C:-The Government
D:-None of these
Correct Answer:- Option-(C)

🆀 Which one of the following Government Departments is a Commercial
Department ?:
(A) Public Works Department 
(B) Forest Department 
(C) State Water Transport Department 
(D) Education Department
Correct Answer Option :(C) 


 🆀 ............The Department of Government is charging any services
rendered by them to other departments. 
(A) Service Department 
(B) Police Department 
(C) Commercial Department 
(D) Public Works Department
Correct Answer Option :(C)

🆀 The authority to decide whether a particular department should be considered as a commercial department or not is 
(A) Audit Department 
(B) Finance Department 
(C) Head of the Department 
(D) Government
Correct Answer Option :(D) 

🆀 .....is a commercial department of Govt. of India. 
(A) CBI
(B) Indian Audit and Accounts Department 
(C) Kolar Gold Mines 
(D) The TextBook Department

Correct Answer Option :(C) 

60. Save as expressly provided in this Chapter a service department shall not make charges against another department for services or supplies which fall within the class of duties for which the former department is constituted.

The following exceptions to the rule in this Article have been authorized:—

(a) The Forest Department may charge any other department for vegetable, animal or mineral products extracted from a forest area.

(b) Payment must ordinarily be made for convict labour as in the case of that supplied to the Public Works and other departments of Government but no charge shall be made for convict labour in the case of works undertaken by the Public Works department which are treated as Jail Works.

 

🆀 No charge shall be made for convict labour in the case of works undertakes by the Public Works Department which are treated as :
(A) Public Works
(B) Jail Works
(C) Deposit Works

(D) None of the above

(c) The cost of Additional Police Guards supplied to an irrigation or other project while under construction, may be debited to the project concerned.

🆀 Cost of Additional Police Guards provided to an irrigation or ot project under
construction is debitable to:
 (A) The project concerned 
(B) Police Department 
(C) Public Works Department 
(D) Finance Department

Correct Answer Option : (A)

(d) The films division of the Government of India may charge any other department for the cost of production of films and other services on such terms as may be settled in each case.


Local Rulings under Article 60.—

(1) Adjustment for the value of prison labour supplied to Public Works and other departments of Government, should be made at the rates prescribed for the purpose.

(2) When any land or building is transferred from one Service Department to another under the Kerala Government the transfer should be made free of charge.

 -62- 

🆀 When any land or building is transferred from one Service Department to another under Kerala Govt. for noncommercial purpose, the transfer should be made :
 (A) Charging market value 
(B) Charging book value 
(C) Free of charge 
(D) Fair value

🆀 In which case when any Govt land (with buildings) is transferred from one service dept to another service dept rules, provide for collection of market value? 
A:-in no case
B:-such charges are leviable in case the value of property exceed Rs. 10 lakhs
C:-collecting market value is permissible if the transfer is for specific purpose of starting any industry or commercial undertaking
D:-rule provide for collection of only 50% of the market value

🆀 The Animal Husbandry Department is ..................to charge other departments for treatment of the elephants in the charge of other departments.
(A) allowed
(B) not allowed 
(C) left to the discretion of the Head of the Department 

(D) none of the above 

Exception.—

(i) Transfers of land or buildings to the Governor’s official residences should be charged for.  The expenditure should be debited against the grant for the maintenance and improvement of official residences of the Governor.

(ii) When any Government land with improvements or buildings in the possession of one Service Department is transferred to another Service Department or branch of any Service Department, for a specific purpose of starting any industry or commercial undertaking of a remunerative nature, it shall be competent for the Government, to order the collection of market value of the lands and improvements transferred to such Service Department or a branch of the Service Department, according to the merits of each case.

(3) The Animal Husbandry Department is allowed to charge other departments for treatment of the elephants in the charge of other departments.

(4) In the case of Agriculture and Animal Husbandry Departments adjustments of costs should be made in respect of supplies made or services rendered by the Departments to other Service Departments and between the branches of the departments, if the adjustments affect schemes financed by outside bodies such as the Indian Council of Agricultural Research, the Indian Central Coconut Committee, etc.

(5) The cost of paper supplied by the Stationery Department for examinations conducted by other departments of Government for which fees are collected should be credited to the former by debit to the departments conducting the examinations.

(6) The Public Works Department and the Department of Town Planning and Architecture may charge  a flat rate of `3 per square meter for supply of copies of designs to other departments an extra 20 per cent for supply to departments of the Central Government, Quasi-Government bodies, Private Institutions, etc.

(7) The Fire Forces Department may charge other departments at the rate of ` 3 (Rupees three only) per fire extinguisher for pressure testing.

 -63- 

61. A commercial department or undertaking shall ordinarily charge and be charged for any supplies and services made or rendered to, or by, other departments of Government.

This direction may be applied to particular units or particular activities of any department even though the department as a whole may not be a commercial department. Such a unit or activity shall ordinarily charge for its services or its supplies to, and may likewise be charged by, either the department of which it forms a part or any other department.

Note 1—

Save as otherwise provided in this Chapter, Service rendered by a Service Department falling under clause A (a) of Article 59 in the normal discharge of its functions shall not be regarded as service rendered for the purposes of this Article.

Note 2—

The supply of residential accommodation by one department to the employees of another shall, not for the purposes of the directions in this Chapter, be held to constitute a service rendered.  In all such cases, the rent charged for residential accommodation will be the rent recoverable under the rules for the time being in force from the persons actually using such accommodation.

 

🆀 For providing residential accommodation by one department to the employees of another department, can rent be recovered, as rules stipulate one service department should not charge another service department for service rendered : 
(A) No rent is chargeable in such cases 
(B) Rent is chargeable only in respect of occupation by employees of a commercial undertaking 
(C) Rent is to be charged if Government orders so 
(D) Under the rules, such a facility cannot be held to constitute a service rendered. In all such cases, rent recoverable under the rules will be charged and realized

Correct Answer Option :(D)

Local Rulings under Article 61.—

(1) Expenditure by the Public Works Department on buildings of a commercial department should be charged to the grant of the latter department.

(2) Except when the Government order otherwise in any particular case, rent should be charged for office accommodation supplied by the Public Works Department to Commercial Departments, Government Commercial Undertakings and Departments of the Central Government.

(3) When any land with improvements thereon or any buildings is transferred from or to a commercial department, the full market value thereof or the book value thereof or the book value whichever is higher should be charged.

 

🆀 When any land with improvements thereon or any buildings is transferred from or to a commercial department, the full market value thereof or the book value thereof or the book value whichever is..............should be charged. 
(A) lower
(B) higher 
(C) decided by HOD 

(D) None of the above

62. Where one department makes payment or renders service as an agent of another department of the same Government the principal department may, subject to such monetary limits as may be fixed by Government in this behalf, be debited  with the expenditure incurred on its behalf by the agent department.

  -64- 

Note 1—

The cost of land acquired by a Civil Department on behalf of the Public Works Department is debitable in the accounts of the latter as part of the cost of the works for which the land is taken up, but when land is taken up for two or more service Departments conjointly, the cost is wholly debitable to the department for which the major portion of expenditure was incurred, unless there are special reasons to the contrary.

Note 2—

When a special officer is employed for acquisition of land for any department, the expenditure on pay, allowances, etc., of the special officer and his establishment and any expenditure on contingencies is debitable to that department as part of the cost of land. When the land is taken up by a Civil Officer not specially employed for the work, only special charges incurred in connection with acquisition of the land on establishment contingencies, etc., shall be borne by the department for which the land is acquired.

 

Note 3.— * * * * * * * * *

Local Ruling under Article 62.—

For payment of dues by one Service Department to another, there shall be no monetary or accounting settlement in respect of service rendered, where no manufacturing or production or supply of articles or repair operations are involved except where some fees are levied under a particular enactment, in which case settlement should be made either in case or through bank drafts.

Where manufacturing, production or supply of articles or repair operations are involved the procedure prescribed in Local Ruling (i) under Article 69 shall be followed. 

🆀 For payment of dues by one service department to another 
(A)The settlement should be by cash 
(B) There shall be no monetary or accounting settlement 
(C) It shall be by transfer adjustments in the books 

(D) It shall be through bank drafts

63. Without prejudice to the general principle contained in Article 60, the Defence Services shall, in respect of inter-departmental transactions, charge and be charged for services rendered and supplies made to or by other departments, unless in particular cases or classes of cases, Government in consultation with the Comptroller and Auditor-General have decided that the inter-departmental adjustment would be unsuitable and undesirable.

 -65- 

• Note—1. The Defence Services shall not be required to pay rent for buildings of the Central Civil Departments other than Commercial Departments and undertakings occupied by the Defence Services for non-residential purposes, nor shall rent be charged for buildings of the Defence Services occupied for non-residential purposes by the Civil Departments of the Central Government other than Commercial Departments or undertakings falling under Clause B of Article 59.
• Note—2. The Defence Services also shall not be required to pay for the use of the Government Civil Aerodromes and for other incidental services rendered by the Civil Aviation Department of Indian Air Force planes, not shall the Civil Aviation Department be charged, as a reciprocal arrangement, for the use of the Aerodromes of the Indian Air Force by the Civil Aircrafts.

Local Ruling under Article 63.—

The loan or transfer of Defence Services property to State Government or to the other Ministries of the Central Government will, except in cases of emergent necessity, be effected only after the terms and conditions of such loan or transfer (including the hire charges or transfer value payable in this respect) have been approved by the Government of India in the Ministry of Defence and accepted by the transferee, who will thereupon authorise its Account Officer concerned to accept the relevant debits for rentals (hire and allied charges) or transfer (sale) value when raised by the Defence Accounts Department.

In cases where a Defence Services property is required by a State Government or a Central Ministry as an emergency measure and settlement of the terms and conditions of such loan or transfer is likely to take some time, the property in question, if surplus to the requirements of the Defence Services, will be initially handed over on loan only with the approval of the Government of India in the Ministry of Defence on the basis that the transferee will accept the terms which the Ministry of Defence may thereafter determine as mentioned below:

 In such cases, the terms and conditions of transfer will be settled and accepted, as far as possible, within a period of six months from the date of taking over possession of the property in question by the transferee failing which the latter will have to accept the relevant debit on account of rental (hire and allied charges) on the basis of the assessment made by the Government of India, Ministry of Defence.

The foregoing procedure will also apply, on a reciprocal basis, to the loan or transfer of properties belonging to the State Government or other Central Ministries to the Government of India, Ministry of Defence.

 -66- 

64. A branch of a Service Department performing duties supplementary to the main function of the department and intended to render particular services on payment , may levy charges in respect of the work for which it has been constituted.

Examples.—Jail manufacture, *Printing (publishing department). Mint (miscellaneous service other than coinage).

65.  A branch of a department constituted for the subsidiary service of that department, but employed to render similar service to another department, may charge that other department, e.g., workshops of a department, dockyards.

66. A regularly organized store branch of a department should ordinarily charge any other department for supplies made; but petty and casual supplies of stores may, if the supplying department consents, be made without payment.

•   Local Ruling under Article 66.—The procedure for the adjustment of the cost of stores issued from a ‘Stock’ or ‘Materials’ Account in the Public Works Department is prescribed in Article 18 in Volume III.

67.  Notwithstanding anything contained in the directions in this Chapter, a Government may for special reason which shall be recorded, and communicated to the Accountant General, permit inter-departmental adjustment in any case where such adjustment may be considered necessary in the interests of economy or of departmental control of expenditure.

🆀A regularly organised store branch of a department should ordinarily.............any other department for supplies made. 

(A) charge 
(B) do not charge 
(C) as per the discretion of the Head of the Department 

(D) none of the above

🆀Who has got the power to permit inter-departmental adjustment in any case where such adjustment may be considered necessary in the interests of the economy or of departmental control of expenditure? 

(A) Accountant General
(B) Government 
(C) Head of Department concerned 

(D) None of the above

Local Rulings under Article 67.—

(1) Fees and duties levied by law should be paid by Government Departments in the same way as by private individuals.

(2) In the case of Plan schemes, adjustment of cost should be made in respect of supplies made or service rendered by one service department to another and between different branches of the same service department.

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(3) In the case of Election Department which has to claim a share of expenditure on election from the Government of India, that department will be permitted to make payments for all supplies made and services rendered by any Department (whether commercial or not) in connection with the Election work notwithstanding anything contained in this article.

 

🆀Which department is permitted to make payments for all supplies made and service rendered by any department (whether commercial nor not) in connection with a particular work? 
(A) Industries 
(B) Election department, which has to claim a share of expenditure from Govt. of India, is permitted to make payment in connection with the election work
(C) Revenue 
(D) Printing
Correct Answer Option :(B)

🆀Which Dept of Govt is permitted to make payments for all supplies made and services rendered by any Dept (whether commercial or not)
A:-Election Dept
B:-Agriculture Dept
C:-Survey Dept
D:-Public Relation Dept

🆀 Fees and duties leviable by law should be paid by:
(A) Private individuals 
(B) Government departments in the same way as by 'private individuals. 
(C) Finance Department 

(D) None of the above

GENERAL

68. Where under the direction in this chapter payment is required to be made by one Department of a Government to another, such payment may, if the case so requires or if otherwise deemed necessary, include adequate charge for supervision or other indirect expenditure connected with the service or supply for which payment is made.

69. Payments of amounts due by one Department of Government to another shall ordinarily be made by book transfer except when such transfers do not suit the methods of accounts or of business adopted by the receiving department.

🆀Payments of amounts due by one department of Government to another department of the same Government shall ordinarily be made
(A) By book Transfer 
(B) By strictly on cash basis 
(C) By adjustment through Finance Department

(D) By mutually agreed upon by the concerned departments

Local Ruling under Article 69.—

For payment of dues by one Service Department to another, there shall be no monetary or accounting settlement in respect of services rendered, where no manufacturing or production or supply of articles or repair operations are involved, except where some fees are levied under a particular enactment, in which case settlement should be made either in cash or through bank drafts.

Where manufacturing, production or supply of articles or repair operations are involved, the following procedure shall be followed:

(i) No adjustment is required if the cost of supplies services is ` 250 or less in each case except in respect of issues of stores for stock or materials account of work within a Public Works Division or between two such divisions or between one Public Works Division and another Service Department which shall be settled by adjustment irrespective of the amount involved.

(ii) In other cases, the settlement of claims shall be in accordance with the following procedure:

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(a) Public Works, Forest and other Departments vested with cheque drawing powers shall settle the claims against them through cheques.

🆀 Which department settles the claims against it through cheques ? 
(A) Agriculture
(B) Revenue 
(C) Forest and Public Works 

(D) Animal Husbandry

 

(b) The other supplied Department will, on receipt of the invoice from the Supplying Officer present a bill at the treasury for the cost of supplies/services along with accepted invoice and Chalan in quadruplicated indicating the designation of the Supplying Officer, invoice number and date and the head of account to which the amount claimed is to be credited. The Treasury Officer will check the head of classification noted in the Chelan with that noted by the Supplying Officer in the invoice and pass the bills for payment by transfer credit to that head of account debiting the amount to the head of account indicated in the bill by the Supplied Officer.  After adjustment the Treasury Officer will retain the original copy of the Chalan and send the duplicate and triplicate copies to the Supplied Officer, who will keep one copy for his office record and send the other copy to the Supplying Officer.  The fourth copy will be sent by the Treasury to the Accountant General along with the bill.

🆀In the case of payment involving under departmental supply of articles, which copy of chalan is to be sent to the Supplied Officer by the Treasury Officer ? 
(A) Tripicles
(B) Duplicate and triplicate 
(C) Duplicate

(D) Original

(c) In the case of service departments like Public Works, Forest etc., which are vested the cheque drawing powers, the claim due to them will be settled by presenting a bill by the Supplied Officer at the treasury for transfer crediting to Public Works remittance/ Forest remittances “Item adjustable by Public Works Departments” or “Item adjustable by Forest” as the case may be.

70.  [Deleted]

71.  Any question of doubt or dispute arising in connection with the interpretation of the direction in this Chapter will be decided by the Comptroller and Auditor-General with approval of the President.

 

69

ANNEXURE 

List of Departments and Undertakings 

recognised by the

Government as commercial 

(vide Note under Article 59) 

(This list does not purport to be exhaustive and may be modified by Government where necessary in consultation with the Accountant General.)

Central Government

1 Posts and Telegraphs.
2 Railways. 
3 Irrigation, Navigation, Embankment and Drainage Works (Commercial).
4 The Security Printing, India, including the Central Stamp Store, Nasik Road.
5 The Currency Note Press, Nasik Road.
6 [Deleted]
7 Anand Creamery (in liquidation).
8 The Biological Products Section of the Indian Veterinary Institute, Izatnagar.
9 The All India Radio excepting

(a) the Director General (including the Planning and Development Unit and the Staff Training Unit), (b) Research Department, 

(c) Monitoring Service,

(d) Community Listening Scheme in Jammu and Kashmir and 

(e) Office of the Executive Engineer (Civil) and Office of the Executive Engineer (Electrical) of the Civil Construction Wing of All India Radio.

9A. Commercial Broadcasting Service of All India Radio.
10. The Radio Publications.
11. Department of Lighthouses and Lightships.
12. Government Dairy Farm, Port Blair.
13. Marine Department, Andamans.

 (i) Dockyard Accounts 

 (ii) Scheduled Services including Ferries of Afloat Section. 

(iii) State Transport (Bus) Service. 

14 Shipping Office, Andaman’s.
15 Forest Department, Andaman’s
16 [Deleted]
17 Salt Mines at Mandi.
18 [Deleted]
19 The Overseas Communications Service.
20 Land Reclamation Scheme.
21 Himachal Pradesh Transport Department.
22 Sirmur Rosin and Turpentine Factory.
23 Purchase of Fertilisers.
24 [Deleted]
25 Dairy Section of the Southern Regional Station of National Diary Research Institute at Bangalore.
26 Kandla Port Organisation.
27 Manipur State Transport.
28 Electrical undertakings in the Union Territories excepting N.E.F.A. and N.H.T.A.
29 Kolar Gold Mines. 
30 Delhi Milk Supply Scheme.
31. Bank Note Press, Dewas.

Government of Kerala

1 The State Water Transport Department.
2 The Text Book Department.
3 Irrigation Schemes and Projects for which Revenue and Capital Accounts are kept.
4 The P.W.D. Engineering Workshops, Trivandrum.
5 Model Coir Factory, Beypore.
6 Bleaching and Calendaring Plant, Pappanamcode.

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