BF Rules 37Chapter 3 · Revenue and Receipts

Section 37 · Section 37

Subject to any special arrangement that may be authorised by competent authority with respect to any particular class of receipts it is the duty of the departmental controlling officers to see that all sums due to Government are regularly and promptly assessed, realised and duly credited in the Public Account. They should accordingly arrange to obtain from their subordinates monthly accounts and returns in suitable form claiming credit for so much paid into the treasury or otherwise accounted for and compare them with the statements of treasury credits furnished by the Accountant General to see that the amounts reported as collected have been duly credited in the Public Account.If wrong credits thus come to the notice of the controlling officer, he should at once inform the Accountant General, with a view to the correction of the accounts. If any credits are claimed but not found in the accounts, enquiries should be made first of the responsible departmental officer concerned.Note 1. - For this purpose, the Accountant General will send to the departmental controlling officer, an extract from his accounts showing the amounts brought to credit in them in each month.Note 2. - It is essential that the departmental accounts of revenue should not be compiled from the returns prepared by the treasury. But the Treasury Officer may be required, where necessary to verify the returns prepared for submission to the departmental controlling authority.Note 3. - In order to minimise the difference between the treasury figures and the departmental figures, it is essential that the challan with which money is remitted to the treasury should bear full and correct accounts classification.

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