50. Travelling expenses of Punkha Mazdoors. –The railway fare of punkha mazdoors on tour may be admitted as part of hot and cold weather charges.
51. Water-Supply Installations. –See Sanitary, Water-supply and Electrical Installation.
In exercise of the powers conferred by clause (2) of article 283 of the Constitution India, and all other powers enabling him in this behalf, the President of India is pleased to make the following rules further to amend the Punjab Financial Rules, Volume II , namely :-
(1) these rules may be called the Punjab Financial (12th Amendment ) Rules, Volume II, 1987.
(2) They shall be deemed to have come into force with effect from the 8th September, 1982. except Note
below paragraph as replaced by clause (ii) of rule 2 of this notification which shall be deemed to have come into force on the 13th December, 1984.
(3) In the Punjab Financial Rules Volume II (hereinafter referred to as the said rules ), in Appendix 10.
(i) For paragraph I, the following paragraph shall be substituted, namely -.
“These rules deal with the supply of summer and winter uniforms to Class IV Govt. employees, drivers of the State owned vehicles (except drivers of the Punjab Roadways ) and gate-keepers and gate-messengers of the Punjab Civil Secretariat”, and.
(ii) for paragraph 6, the following paragraph shall be substituted, namely :-
3. The description of cloth and other materials prescribed for each uniforms and the prices thereof are detailed below :-
Sr. Name of article Measurement of Renewal Maximum
No. cloth width in length period cost.
A MALE CLASS IV
1. Two parts (Khaki Terrikot
cloths 67 per cent polyster
and 33 percent other fibre)
2. Two shirt Khaki Terrikot 137 cms 2.50 to 2.65 Three years Rs.290
cloth 67 percent polyster & (for percent of each uniform
33 percent polyster other set of uniform)
3. Turban (one) 4.57 per Turban
4. Chappals one pair Three years. Rs.045
1.Two shirts (White As per requirement
Terrikot cloth 67 %
polyster & 33 ercent
Three years Rs.290
2. Two Salwar Ditto
3. Three dupattas Ditto
4. Chappals one Three years Rs.45
C. DRIVERS OF THE STATE OWNED VEHICLES
GATE MESSENGERS/ GATE J KEEPER OF THE
PUNJAB CIVIL SECRISTARTAT
1. Two pants (Khakhi 137 cms 3.00 Two years Rs.332
Terrikot cloth (for each set i.e. one
67% Polyster & 33% one burshirt
other fibre of uniform)
2. Two burshirt.
WINTER UNIFORMS A. MALE CLASS IV EMPLOYEES
1. One coat & one pant 1.40 2.96 per set.
2. Lineng or cloth 1.40 2.00 per set Three Rs.332
3. Two Turbans & fiftees & 4.57 per
caps (warm khakhi) Turban
1.37 per fiftee.
4. One warm long coat with 1.40 1.82 per
lining cloth coat Three Rs.107
(blue blazer) 1.40 1.82 per coat Years.
5. One pair of black Two Years Rs.55
6.One full sleeve jersey. Three Years. Rs.70
Note :-The articles mentioned at Serial No.4 of the winter uniform may only be supplied to the category or class IV employees who (i) are employed on night work or (ii) spend much of their time on tour or (iii) are employed on duty in a hill station.
B. FEMALE CLASS IV EMPLOYEES
1. One long woolen As per requirements.
coat (blue serge)
2. One Salwar white Ditto Three Years Rs.332
3. Three Mufflars Ditto
4. One pair of black shoes. Two Years Rs.55
5. One full sleeve Three Years Rs.270
1. One burshirt (khakhi 137 cms 2.96
serge) (for each set)
2. One pant Ditto
Three Years. Rs.270
3. Linin cloth Ditto 0.50
4. One pair of black shoes. One Years. Rs.055
Note 1. Stitchin charges for all types of uniforms will be in addition to maximum cost specified above.
Note 2. Jamadars would wear white detachable cover of three Khaki slips with white back-ground on the left arm just below the shoulder.
Note 3. All Class IV employees shall wear brass badges indication in Gurmukhi script “Punjab Sarkar” on the right shoulder and name of the Department on the left shoulder. On retirement removal or otherwise resigning from service of an employee, he shall return the brass badges to the authority by whom they were issued.
Note 4. Class IV employees of the Punjab Government entitled to the supply of summer and winter uniforms must be supplied uniforms during the period from 1st March to 15th March and from 1st October, respectively.”
No.2(7)-2FCD-85/12285 dated the 10th November, 1987.
(Referred to in note 3 below rule 8.3)
1. These rules deal with the supply of summer and winter uniform to all Class IV Government employees
2. The supply in every case is subject to the ordinary rules of budget provision.
3. Subject to the conditions laid down in these rules, Heads of Officers are empowered to sanction expenditure on supply of summer and winter uniforms to Class IV employees attached to their offices up to the maximum limits of costs as laid down in these rules.
4. (i) The supply of summer and winter uniforms to persons whose pay is charged to woks is a special charge and, therefore, is subject to the sanction of Government, unless power to sanction such expenditure has been delegated with the approval of the Department of Finance to subordinate authority. Provision for such charges should be made in the estimates of the works concerned.
(ii) Under the rules powers have been delegated to the Divisional Officers of the Department Public Works to supply summer and winter uniform to work charged establishment.
Note. –The assent of the Department of Finance is presumed to orders issued by the Government under the Rule provided the individual to whom the uniform is given could be entitled to it under the ordinary rule, if his pay were not charged to works.
5. When loss or damage to an article of uniform is caused through negligence or misuse (before due date) the loss should be recovered from the defaulters. The Administrative Department dealing with Printing and Stationery may , however, at any one time write off the cost of and renew before due date any item(s) of summer or winter uniform, where the loss or damage is not caused by negligence or misuse or where no recovery is possible from the defaulter.
6. The description cloth and other materials prescribed for each uniform and the price are detailed below
Measurement of cloth
Name of article ___________________________ Renewal Maximum
Width Length Period Cost
1.Six Shirt (Khakhi Jali) 0.84cms 3.30 per shirt 3Years Rs.
2. Six Pants (Khakhi Drill) 0.72 2.74 per Pant 3Years
3. Lining Cloth 0.84 0.70 per Paint 3Years
4. Turbans two(Khakhi)or ….. 4.57 per Turban 3Years 74 on account
Six Caps (Dasuti) of two pairs of chappals)
5. Chappals Two pairs 3Years
1 2 3 4 5
WINTER UNIFORMS Rs.
1 One Coat and one Pant(Woolen Blue-Blazer) 1.40 2.96per set 3years
2.Lining Cloth 1.24 2.00per set 3years
3.Two Trubans and two fifties (Khakhi)or caps … 4.57per Turban 3years
(Warm) Two (Khakhi) 1.37per fiftee 3years
4. One Warm-long coat with lining cloth (blue 1.40 1.82per coat 3years 107.00
Blazer) 1.40 1.82per coat 3years
5. One pair of Black Shoes 2years 040.00
6. One full sleeve Jersy .. 3years 070.00
Note. –The articles mentioned at Serial No. 4 in winter uniform may only be supplied to the category of class IV employees, who(i) are employed on night work ;or (ii) spend much time on tour ; or (iii) are employed on duty in a hill station.
B. FEMALE CLASS IV EMPLOYEES
1.Six Shirts (White Latha) As per requirements 3years
2. Six Salwars (White Latha) .. Ditto 3years 240.00
3. Six Dopatas (Sky-blue) .. Ditto 3years Rs.
4. Chappals Two pairs (Black) .. Ditto 3years accont
1. One long woolen coat (Navy blue serge) .. As per require 3years
2.One Salwar (White Latha) .. Ditto 3years
3. Mufflar (Scarlet) .. .. Ditto 3years
4. One pair of Black shoes .. .. 2years 40.00
5.One full sleeve Jersy .. .. 3years 70.00
Note. –1. Stitching charges for all type of uniform are extra.
Note. –2. Maximum cost of the different uniforms are liable to change as sanctioned by Government from time to time.
Note. –3. Jamadars would have white detachable cover of 3 Khakhi strips with white back-ground on left arm just below the shoulder.
Note. –4. All class IV employees may wear brass badges in Gurmukhi script indicating “Punjab sarkar”, on the right shoulder and “Name of the Department” on the left shoulder. These may last for an indefinite time and should be passed on from one employee to another.
7. The Departments should ensure that the quantities of material for uniform given above are taken as average requirements for different sizes. The cloth, etc. should be issued according to actual requirement subject to an overall maximum calculated on the basis of average requirements.
8.The life of various aricles of uniform should be counted from the actual date of issue. The new uniforms should be issued only when the old uniforms are due for replacement and existing stocks, if any, has been exhausted. To avoid delay in the issue of uniforms, action in this behalf should be initiated well in advance.
9. All the material required for the preparation of these uniforms may be obtained through the Controller of Stores, Punjab, Chandigarh, or on the rates prescribed by him from time within the maximum cost celling.
10. The Controller of Stores, Punjab and Departments concerned may ensure good quality cloth for the uniforms.
11. In case of temporary employees, this concession may be given after completion of one year’s service.
12. In temporary or newly created offices the uniforms may be allowed to the Class IV employees by the Head of Departments on the same scale and subject to the same conditions as are applicable to such employees in permanent offices, provided that the post(s) is or are likely to continue for more than 2 years.
13. Such employees, who do not attend office in proper uniforms may be debared for this facility in future
14. The articles of uniforms should be taken back in the event of discharge from or quitting service by an employee before the expiry of the normal life of such articles for re-issue to other employees who may be entitled to get them.
15. The summer uniforms may be renewed on completion of two years from the date of a previous supply in the case of Jamadars and Peons of the Judges, Commissioners, Deputy Commissioners and District and Sessions, Judges and on completion of three years from the date of previous supply in other cases.
16. Bills for winter or summer uniforms will be submitted in Form P.U. annexed here to
Note.1 –Charges such as packing, postage and freightage shall not be included in the incidental charges connected with the supply of winter or summer uniforms.
Note. 2 –The officer issuing winter or summer uniforms shall maintain a proper record of the Uiforms issued which should clearly indicate the name of the employee and his signature or thumb impression as the case may be, in token or receipt of uniform.
Note. 3 –Summer uniforms in the case of Jamadars and Peons of the Judges, Commissioners, Deputy Commissioners and District and Sessions Judges shall be renewed on the completion of two years from the date of previous supply.
Note. 4 –Summer uniforms in case other than case of Jamadars and peons of the Judges, Commissioner Deputy Commissioners and District and Sessions Judges and the winter Uniforms in all cases shall be renewed on the completion of three years from the date of previous supply.
(Referred to in Rule 16)
Bill for winter or summer uniforms
Office of _____________ Date of _______________
Total number Number Dates on Number of COST
of class IV entitled which winter, winter, ___________________________
employees winter, summer summer Material Material Incidental Total Average
summer uniforms uniforms supplied supplied charges cost
uniforms were last now charged from locally
supplied for contractor
1 2 3 4 5 6 7 8 9
(Referred to in Note 3 below rule 8.3)
Rules for the supply of Articles (other than Khadi for which there are separate Instructions) from Jails and Institutions, etc., run by various Departments of State Government against Government requirements.
1. It is obligatory on all officers to obtain the articles, against Government requirements, from the Jail, Factories/Institutions/Indian Red Cross Society, Punjab State Branch etc., run by various departments of State Government, in which they are prepared. They will obtain supply of chrome leather from the Punjab Poultry Corporation Limited, Chandigarh :-
(i) Livestock feeds including poultry, sheep, pig and cattle feed.
(ii) Feeding, watering and allied appliances.
2. Heads of Departments in respect of Jail, Industrial, Industrial Institutions, Indian Red Cross Society, Punjab State Branch, Punjab Tranneries Ltd., Jullundur etc, will supply annually, in the month of January, to all Heads of Departments and Disbursing Officers under advice to Government in the Industries Department, a detailed up to date list showing :-
(i)the sources under their control with a list of articles manufactured therein, with prices ;
(ii) the amount of each article or class of article which each source is required to keep in stock readymade ;
(iii) the articles of which sample can be (a) sent on demand or (b) seen at the source ;
(iv) the particulars which should be specified by officers indenting for the various articles.
Note –Addendum, corrigendum and or amendments to these lists, should be issued at any time during the course of a years a; and when considered necessary.
3. In case there is more than one source manufacturing a particular item of stores, the Indenting Officer shall issue enquiries to all of them simultaneously and place order on any one of them.
4. If on receipt of the indent the source concerned is unable to compley with it he shall at once inform the Indenting Officer accordingly who shall then be at liberty to resort to purchase against rate contract, if available, otherwise may make local purchase with his competence.
5. If the source concerned is unable to comply with the indent within the required period and the supply is really urgently needed, the Indenting Officer may with the sanction of the Head of the Department (or if he is himself a Head of Department, without further sanction), proceed to obtain the article in the manner indicated in rule 4 above.
6. Every endeavor should be made by the indenting Government employee to anticipate his requirements and to place his orders with the Jails Institutions, Indian Red Cross Society, Punjab State Branch, etc. in sufficient time. Small supplementary indents should as for as possible be avoided. Care should be exercised not to crowd in indents towards the end of the financial year.
7. Where there is any likelihood of dispute as to the quality of an article indented for, the indenting Government employee should, when possible, either obtain a sample from the Jail/Industrial Institution, etc. or provide the source concerned with a sample and if he has any complaint regarding the quality of articles provided he should address the Head of Department of the source supplying the material direct on the subject.
Note. –Article will also be purchased against Government requirements from the Punjab State Industrial Co-operative Federation which shall submit tenders and quote rates to the Controller of Stores, Punjab and other Government Department on behalf of the individual Industrial Co-operative Societies. The Industrial co-operative Societies shall be treated as small scale industries and all concessions allowed to small scale industries shall also be admissible to the Punjab State Industrial Co-operative Federation representing an individual Co-operative Society. The Federation is exempted from submitting the registration certificate in recognition of its being a small scale Industry, from the Punjab State Small Industries Corporation or the Small Industries Services Institute, Ludhiana, or National Small Industries Corporation, New Delhi, as is required in case of Small Scale Industries. The Punjab State Industrial Co-operative federation will not get any preferential treatment in the quality of goods which may be supplied to the Government Department.
The Federation will mention the name of Co-operative Society on whose behalf it would quote rates and would be responsible for all actions and performances of the Industrial Co-operatives Society on whose behalf the rates are quoted.
[Referred to in rules 9.4 and 16.7 (b)]
Rules for the payment of compensation for land taken up under the Land Acquisition Act.
1. Unless there be something repugnant in the subject or context, the rules given in this appendix for the acquisition of land for the Department of Public Works apply mutatls mutandis to other Departments of the Government also.
2. The term “Act” as used in this appendix, means Land Acquisitions Act, I of 1984
Land Acquisition Officers
3. After all preliminaries in respect to estimates, etc., that may be required under departmental rules in force for the time being, have been duly carried out, the land will be taken under the Act either by the Collector under the Act, the procedure differs two cases.
Procedure of Special Officers appointed under the Act
Office specially employed for this work being invested with the powers of a Collector under the Act and placed at the disposal of the P.O.W. are regarded as Public Works Disbursers and are supplied with funds, in the manner prescribed for the works outlay of public works officers, the expenditure being accounted for under the rules in the Account Code. The following procedure shall be observed by such officers. See also Punjab Treasury Rules.
4. When an award is made under section II of the Act, the officer shall have a statement prepared in the appended form a showing the amounts payable to each person under the award, and shall, on the day the awards is made, forward a copy of the statement, signed by himself, to the Accountant-General with whom he is in account. Before signing the copy, the officer should carefully satisfy himself that it correctly shows the amounts due under the award, and show himself enter the total of column 6 of the statement in words both in the original and copy. A subsidiary statement in Form A giving particulars regarding the acceptance, by the persons concerned, of the amount entered in column 6 of the award statement should also be furnished to the Accountant-General as soon as possible. If the subsidiary statement is not complete on the day that the award is made, the necessary entries in column 7 of statement A will be made in the Accountant-General’s Office on the recipe of the statement in Form AA.
5. In case where an award has been made by a Court under section 26 of the Act, second award statement should be prepared in the accompanying form B by the Land Acquisition Officer as soon as the decision of the Court is ascertained, and a copy thereof forwarded to the Accountant-General. On receipt of this statement, the Accountant-General will proceed to check the entries in columns 1 to 4 with the original award by the officer.
6. Any change in the apportionment of the officer’s award made by a Court under section 30 of the Act, should also similarly be communicated to the Accountant-General for the necessary corrections in the award statement. And if under section 31 (3) of the Act, it has been arranged to grant a compensation otherwise than in cash, the nature of such compensation should be clearly specified in the column of remarks in the award statement.
7. In giving notice of the award under section 12(2) and tendering payment under section 31(1) to such of the persons interested as were not present personally or by their representatives when the award was made, the officer shall require them to appear personally or by representatives, by a certain date, to receive payment of the compensation awarded to them, intimating also that no interest will be allowed to them if they fail to appear. If they do not appear, and do not apply for a reference to the Civil Court under section 18, the officer shall, after any further endeavour to secure their attendance that may seem desirable, cause the amounts due to be paid in the treasury as revenue deposit payable to the persons to whom they are respectively due and vouched for in the accompanying Form E. The officer shall also give notice to the payees of such deposits, specifying the treasury in which the deposits have been made. In the collector’s accounts the amounts deposited in the treasury will at once will be accounted for as public works expenditure, and when the persons interested under the award ultimately claims payment, the amounts will be paid to them in the same manner as ordinary revenue deposits. The officer should, as far as possible, arrange to make the payments due in or near the village to which the payees belong, in order that the number of undisbursed sums to be placed in deposit on account of non-attendance may be reduced to a minimum. Whenever payment is claimed through a representative whether before or after deposit of the amount awarded, such representative must show legal authority for receiving the compensation on behalf of his principal.
Note. –In the case of petty payment if the payees do not appear on the day fixed for payment, and do not apply for a reference to the Civil Court under section 18, of the officer shall issue notices to them informing them that if they do not attend by a certain date, the compensation awarded to them will be remitted by money order, the amount of the money order fee being deducted. The following rules must be observed in making such payments by money order: -
(i) No sums exceeding Rs.50 in each separate case may be paid by money-order.
(ii) No compensation due on account of land which is owned jointly be the proprietors of a village or subdivision of a village may be paid by money-order.
(iii) In each money-order so issued, the purpose of the remittance should be briefly stated in the acknowledgement portion thereof in continuation of the printed entry “Received the sum specified above on i"
On receipt of the money-order acknowledgement duly signed by the payee, it should be attached to the usual receipt in form C (see rule 7) in which the full amount of the compensation and the deduction made there from on account of the money-order fee should be clearly shown; the receipt will then be disposed of in the usual way.
(iv) For the words ‘paid in my presence by cash/by cheque in Form C’ the words “paid by money-order” shall be substituted.
The Accountant-General will accept, in the case of compensation paid by money-order, a receipt for the amount entered in the award statement less the amount of the money-order fee as a valid receipt for the full amount entered in the award statement.
8. In making direct payments to the persons interested under the award, the officer shall take the receipt of each person to whom money is paid on a separate voucher in the accompanying form C, containing a reference to the item showing the amount due to that person in the award statement. In cases where payments are made to a number of persons under a single award, acquittance roll in Form CC may be substituted for separate receipts in Form C. The officer shall forward the separate receipts of the payees or the acquittance roll, as the case may be, to the Accountant-General with whom he is in account when forwarding to him the account of the month in which the payments are made.
9. All payments into court for deposit under the Act should be made by means of cheques in favour of the presiding officer of the court, payable by order of the court to credit of civil court deposits. The cheques should be accompanied with receipts in triplicate, in Form D, duly filled up of which one will be retained by the court for record, and the other two returned duly signed to the Collector, who will keep one copy and forward the other to the Accountant General with the accounts of the month in which the payments are made. The amounts deposited in the court will be accounted for as expenditure in the public woks accounts of the Collector, and the ultimate payments to the persons interested under the award shall be arranged for by the court under the rules for the payment of civil court deposits.
10. When a court has awarded any compensation in excess of the officer’s award, the further payment due. As entered in column 6 of the award statement in Form B, should be made into the court by means of a cheque, and the procedure described in the preceding paragraph should be followed. Form D being used with the necessary changes to give full particulars of the order of the court.
11. Government may authorize any particular Land Acquisition Officer to make all or any of his payments by cheques, provided no inconvenience is caused thereby to the payees in consequence of the property being situated at a distance from the treasury. See also Punjab Treasury Rules.
Payments under the Act after the special officer is relieved of his special duties.
12. In any case in which a reference is made to the Civil Court ; and the award of the court is not made till after the special officer has been relieved of his special duties, the further payments due under the award shall be made by the Collector who will observe the same procedure as if the reference to the Civil Court had been made by himself, as prescribed in rules 9 and 10 above.
Procedure of Collector or other Civil Officer not specially employed for Land Acquisition.
13. When the land is taken up by the Collector or other Civil Officer, not specially employed for the work such collector, or Civil Officer is not a Public Works disburser, but draws money for payment due under his award from the Treasury, under the relevant rule of the Punjab Treasury Rules. Such Collector or Civil Officer shall, as soon as he makes the award, or as soon as he ascertains that an award has been made by the Civil Court, prepare a statement in Form A or B or in both as the case may be, showing the amounts due, and forward a copy thereof to the Accountant-General in the manner prescribed in rules 4 and 5. Additions and alterations in the award statement should also be communicated to the Accountant-General as prescribed in rule 6, and a subsidiary statement in Form AA should, if necessary, be furnished as laid down in rule 4. The procedure laid down in rule7 should be observed by such Collector, or Civil Officers.
14. In making the payments due under the award, the Collector shall take from each person to whom payment is made a receipt in Form C, containing a reference to the particular entry in the award showing the amount due to the payee. In the case of payment to number of persons under a single award, an acquittance roll may be substituted for separate receipts as laid in rule 8. These receipts will be the Treasury Officer’s vouchers for the payments and shall be forwarded by him with the accounts of the month to the Accountant-General. Payments at Civil Courts may be made in cash and the other procedure laid down in rules 9 and 10 should be observed.
15. The Treasury Officer has no concern with the award or with the award statement; he made the payments on the authority of the Collector, or other officer assessing compensation. The Collector may either draw the amount to be disbursed to each payee separately, in which case he should countersign the receipt in Form C and make it payable at the treasury to the payee, altering the words “paid in my presence in cash/by cheque to a …..” or he may draw the total amount to be disbursed by him under the award on his own receipt as an advance, and after making the payment forward the receipts of the payees to the Treasury Officer in adjustment of the advance. In the former case, an advance list of the forms passed for payment should be sent to the Treasury Officer who in turn should send weekly an advice of orders paid.
16 Cost of pleader’s fee in civil suits arising out of acquisition proceedings should be charged to the same head as the cost of the acquisitions. Department for which land is beings acquired ought to meet the cost of pleader’s fees forming part of charges for civil suits arising out of acquisition proceedings.
17. Any special charges incurred in connection with the acquisition of land on account of establishment and contingencies, etc., should be treated as an integral part of the cost land and debited to the department for which the land is acquired, --vide note 2 below para 8 of Appendix 2.
Note. –Pending disbursement of the amount either to the payee under the award or deposit in their favour at the Treasury, the amount drawn by the Collector or other Civil Officers, not specially employed for land acquisition, is treated as an advance payment and accounted for under the head “T –Deposits and Advances –Advances receipt of Forms A.AA. B. C., CC., D and E by debit to the service head concerned.
Procedure when no money compensation is paid
18. In case in which compensation is granted in the shape of either land is acquired for or remission of revenue as provided in section 31(3) of the Act, and the land is acquired for Government purpose, no adjustment of the value of the land given in exchange will be required, unless Government separately purchases it. If, however, the land is acquired for a body financially independent of Government, the value of the Government land given in exchange and the capitalized value of the abatement of Land revenue should be debited against advances of funds
Investment of compensation money deposited in Court
19. Investments under section 332 and 33 of the Act of money deposited in court should be arranged for , in the case of purchased of Government securities, in communication between the court and the Reverse Bank of India and purchase of land should be effected under the court’s order through the Collector or other revenue Authority. The Bank will inform the court what sum should be remitted to enable to it to make the investment and this amount t will be paid from the deposits in court.
Adjustment and recovery of payments on behalf of bodies financially independent of Government.
20. In any case in which land is acquired for a municipality or district board or a small town or notified area committee the payments instead of being made and audited in the same manner as the ordinary payments shall be made and audited as if the land were being acquired for the Government. The Collector or other officer who makes payments on accounts of the land acquired, shall draw funds from the treasury and make payments in the manner laid down in these rules, using the forms prescribed and shall render his accounts to the Accountant-General. The municipality or other body will pay the estimated cost of the compensation to the credit of Government in advance on such dates and in such installments as the Government may direct. Further payment to the Government being require as soon as the Accountant General reports that the payment made exceed the amount received in advance. The Accountant General will deal with the account and payments as prescribed in these rules, debiting the payments against the advance received from the municipality or other body.
*These sums should be credited in the Treasury accounts as to a special deposit head under “Civil Deposits –Deposits for work done for Public Bodies or Investments”., where any charges should be supported by the prescribed vouchers, unless these cannot be furnished at once, in which case the Accountant-General will place them under objection, till the necessary vouchers have been obtained, he should repay it into the Treasury for credit of the special deposit head, and balance of the sum originally credited, which is not claimed at the expiration of a year from the date of the award will be paid into a Civil Court by the officer in accordance with Rule 9.