Preface to the First Edition The” Treasury Rules, Bengal and the Subsidiary Rules made thereunder” were framed under section 135(1) of the Government of India Act, 1935, and brought into force as from lst April 1937. With the commencement of the Constitution of India, the rules framed under the Government of India Act, 1935, were continued in force, in so far as they were not inconsistent with the provisions of the Constitution, in the Finance Department notification-No. 3468F.B., dated the 31st March 1950, published in the Extraordinary Issue of the calcutta Gazette, dated 31st March 1950. 2. The rules referred to above, with necessary adaptation and corrections issued up to May 1952 were incorporated in the compilation of the “Treasury Rules, West Bengal and the Subsidiary Rules made thereunder” which was issued in the year 1952 under sub-clause (2) of Article 283 of the constitution of India. The present compilation supersedes the issue of the year 1952. All amendments issued up to 30th November 1965 have been incorporated in it. 3. This compilation, like the cone which it supersedes, comprises two volumes the first contains the text and the second contains the appendices and the forms. The first volume is divided into three parts- , Ø Part I contains Treasury Rules made by the Governor in exercise of the powers conferred upon him by subclause (2) of Article 283 of the Constitution of India. Ø Part II contains Subsidiary Rules which were framed by the Finance Minister in consultation with the Accountant –General of the Reserve Bank of India, as the case may be, m exercise of the power delegated to him under certain Treasury Rules. Ø Part III contains Executive Instructions and Orders for the guidance of the Treasury Officers in relation to matters connected with resources, currency, coinage, and allied subjects which do not fall strictly within the scope of sub-clause (2) of Articles 283 of the constitution of India. The Treasury Rules, the Subsidiary Rules and the Executive Instructions and Orders appearing ‘in Parts I, II and III respectively have been given separate serial numbers, the Subsidiary Rules being marked with guide letters “S.R.” As the Resource Manual will not be issued as a separate publication in future, the rules and instructions contained therein have been incorporated in this compilation, the portions relating to the custody of moneys and verification of cash balances in t asuries being included in the “Subsidiary Rules’, under the relevant Treasury Rules, and the residue dealing With resources, currency, coinage and allied subjects being included in Part III. 4. The rules contained in this volume deal primarily with the procedure which should be followed in treasuries, including offices and agencies of the Reserve Bank of India conducting the cash business of treasuries, and by Government Officers generally in dealing with treasuries and the bank. As regards receipt, custody and disbursement of moneys in offices other than treasuries and the bank, these rules provide for vital principles and important safe- guards of general applicability and special instructions applicable to particular departments which are to be the basis of the latter’s procedure. Details of departmental instructions on matters of minor importance or on subject special or peculiar to the department concerned have been left to be prescribed by departmental regulations. Formal authorisation to prescribe the procedure in these matters or to make exceptions to general rules in specified cases have been provided, where necessary, by means of rules in this compilation. In regard to Central transactions, the rules laid down in the Central Government Compilation of the Treasury Rules should be followed. VII 5. With regard to the procedure to be followed by Treasury Officers in connection with payment of interest on Government securities, repayment of principal of loans, receipt of subscriptions to new loans and other transactions, the relevant rules laid down in the Government Securities Manual, 1938, will continue to apply. 6. Existing instructions under some of the Treasury Rules have been brought together in one place and included in a separate Appendix, viz., Appendix 3. 7. The appendices connected with Treasury and Subsidiary Rules have been given serial numbers, while those referred to in the “Executive Instructions and Orders” have been serially marked with letters. Likewise, to distinguish the forms prescribed in the Treasury Rules from the forms prescribed in the “Executive Instructions and Orders” the. former have been marked as T.R forms and the latter as T .E. forms. 8. For facility of reference, two concordances, one showing the source of each of the rules in Volume I and the other showing the basis of each Appendix and form prescribed in Volume II, have been appended to the end of Volume I of the Compilation. A memorandum explanatory to the treatment accorded to the rules appendices, and forms in the Treasury Rules, West Bengal, is printed in Appendix 18. 9. The Accountant-General and Heads of Departments are requested to bring to the notice of the Finance Department any suggestion for corrections or additions, that may be considered necessary. J. L. KUNDU, Commissioner and Financial Secretary to the Government of West Bengal, Finance Department. VIII Preface to the Second Edition The West Bengal Treasury Rules and the Subsidiary Rules thereunder were last printed in 1970. Since then there have been additions and amendments to the Rules and new classification of Heads. Account on functional basis has been introduced with effect from lst April 1974. While reprinting these Rules, these additions, amendments and changes have been incorporated in the volume. The Accountant-General, West Bengal, and Heads of Departments are requested to bring to the notice of the Finance Department any suggestion for corrections or additions that may be considered necessary. CALCUTTA, S. R. DAS The 25tk May 1977. Financial Commissioner and Secretary, Finance Department, Government o f West Bengal. V Preface to the Third Edition The West Bengal Treasury Rules and the Subsidiary Rules thereunder were last printed in the year 1977. Since then and particularly during the last two decades, significant changes have taken place in the functioning of treasuries in West Bengal. The major changes that have taken place are as mentioned below. 1. Conversion of all non-banking Treasuries into Banking Treasuries and introduction of the system of payment through Cheques; 2. Upgradation of all the Sub-Treasuries into Treasuries and bifurcation of some big Treasuries into independent Treasuries; 3. Payment of pension through Public Sector Banks; 4. Discontinuance of transactions of the Central Government through State Treasuries; 5. Dispensing with the system of Self-drawing of Bills by erstwhile Gazetted Officers; 6. Introduction of functional basis of accounts classification with 17/19-digit code for expenditure and 14-digit code for Revenue Receipt and Public Accounts; 7. Setting up of the Internal Audit Department under Finance Department; 8. Setting up of the office of the Director of Treasuries and Accounts as nodal and controlling authority in respect of treasury operations; 9. Setting up of the office of the Director of Pension, Provident Fund and Group Insurance as nodal authority in respect of Sanction of Pension of the teaching and non-teaching staff of the aided non-Government educational institutions as well as employees of local bodies; 10. Setting up of the Kolkata Pay and Accounts Offices for taking over the Treasury functions (except the disbursement of pension) in Kolkata from the Office of Accountant General, West Bengal and setting up of the Pension Disbursement Office for payment of pensions to the teaching and non- teaching staff of the aided non-Government educational institutions in Kolkata; 11. Computerisation of Treasury functions. Accordingly, it has been felt necessary to revise the Treasury Rules and the Subsidiary Rules thereunder to make them compatible with these changes. This revision has led to the prescription of West Bengal Treasury Rules, 2005, in which the Subsidiary Rules have been integrated. “The West Bengal Treasury Rules, 2005” have been published in the Extraordinary issue of the Kolkata Gazette dated 14th. June, 2005. It comprises three parts; viz., Part I containing the Treasury Rules; Part II containing Appendices connected with the Treasury Rules; and Part III containing relevant Forms with reference to the Treasury Rules. Suggestions for modification of the Rules from the Accountant-General, West Bengal, the Heads of Departments and other users will be gratefully appreciated. Kolkata, the 20th. June, 2005. Samar Ghosh, Principal Secy. to the Govt. of West Bengal Finance Department. III WEST BENGAL TREASURY RULES, 2005 IX CONTENTS Part-I- Rules CHAPTER 1 INTRODUCTORY Description Rules Page SECTION I.- Short title and commencement T.R.1.01to 1.03 1 SECTION II.- Definitions. T.R.1.04 2 - 3 SECTION III.- Location of moneys standing in Government Accounts T.R.1.05 to 1.08 3 CHAPTER 2 GENERAL ORGANISATION AND CONTROL OVER WORKING OF TREASURIES. SECTION I.- General organisation. General T.R.2.01 to T.R.2.25 4 - 9 Collector-in-charge of Treasury. T.R.2.26 9 Treasury Officer. T.R.2.27 to T.R.2.28 9 Relation with the Accountant General. T.R.2.29 9 - 10 Accountant. T.R.2.30 10 SECTION II. - Treasury Accounts and Returns Accountant’s Book T.R.2.31 to T.R.2.32 10 - 11 Closing for the day T.R.2.33 11 - 13 Closing for the month T.R.2.34 13 - 14 Monthly Accounts and Returns. T.R.2.35 to T.R.2.38 14 - 15 SECTION III. - Miscellaneous Provisions Deposit of Cash Chests and Valuables etc., of other Departments in the Treasury T.R.2.39 to T.R.2.41 15 - 17 Security of Strong Rooms T.R.2.42 17 Custody of Padlocks and keys of the treasury Strong rooms and chests T.R.2.43 18 CHAPTER 3 RECIEPTS AND DEPOSIT OF MONEY INTO GOVERNMENT ACCOUNT SECTION I.