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OFFICE OF THE
PRINCIPAL ACCOUNTANT GENERAL (AUDIT), PUNJAB
& U.T., CHANDIGARH
MANUAL OF THE
INSPECTION CIVIL WING
(PUNJAB)
VOLUME II
Fourth Edition
I
PREFACE TO THE FIRST EDITION
This Manual describes the detailed processes for auditing the accounts of the various
offices and institutions under the audit of the Outside Audit Department and also contains a
compilation of important orders and rulings issued upto 28th February, 1950, relating to them.
2. The Superintendent, Outside Audit Department, will be responsible for
keeping the Manual up to date and for seeing that all the orders involving changes are
incorporated in the Manual with care and promptitude. The instructions in this volume are
supplementary to those contained in Volume I, which should be read carefully before
undertaking the audit of any office.
3. Any errors or omissions and suggestions for improvement should be brought
to the notice of Examiner, Outside Audit Department, Punjab.
R.C. KHANNA Accountant General, Punjab, Simla
Simla
The 31st March, 1950.
II
PREFACE TO THE SECOND EDITION
The Manual has been revised and brought up to date by including Audit processes in
respect of all the offices and institutions at present under the audit of the Outside Audit
Department. Orders relating to Non-Commercial and Commercial institutions have been
arranged in separate sections for facility of reference.
2. The Superintendent, O.A.D. (N.C.W.I.) Section will be responsible for
keeping the Manual up to date and for seeing that all the relevant orders are incorporated in
the Manual with due care and promptitude.
3. Any errors and omissions noticed in this Manual, or any suggestions for its
improvement will be appreciated and should be brought to the notice of the Accountant
General through O.A.D. (N.C.W.I.) Section.
P.D. SETH Accountant General, Punjab, Simla
SIMLA
The 2nd February, 1961.
III
PREFACE TO THE THIRD EDITION
The Second Volume of the Manual of the Inspection Civil Wing has been revised by
incorporating modifications and changes in the detailed processes of audit of various offices
and Institutions which have taken place after the publication of the Second Edition in 1961.
2. Chapters No. 9, 14, 16, 20 and 23 dealing with the offices and Institutions
which have become defunct and Chapters 24 and 26 to 45 which deal with the audit of
Commercial Accounts along with connected Appendices VII to XII have been omitted.
3. The Section Officer -in-charge Inspection Civil Wing Headquarters Section
will be responsible for keeping the Manual up to date by incorporating all orders involving
changes, with care and promptitude.
4. Any errors or omissions and suggestions for its improvement should be
brought to the notice of the Accountant General through Inspection Civil Wing.
L.P. KHANNA, Accountant General (Audit),
Punjab, Chandigarh CHANDIGARH The 9th April, 1980.
IV
PREFACE TO THE FOURTH EDITION
This edition of the Inspection Civil Manual Vol.-II is brought out after the
separation of Audit and Accounts Functions in the Indian Audit and Accounts Department
with effect from March 1984. The instructions contained in this Manual are supplementary
to those contained in Comptroller and Auditor General’s Manual of Standing Orders (Audit).
This Manual has been compiled for use in I.A. &A.D and should not be quoted as authority
in any correspondence with outside offices. The Inspection Civil –I Wing will be responsible
for keeping the Manual up to date and ensuring that all orders effecting changes are
incorporated in the Manual with due care and promptitude.
Suggestions for the improvement of the Manual should be brought to the
notice of the Pr. Accountant General through Inspection Civil Wing.
SUNIL VERMA Pr. Accountant General (Audit), Punjab & U.T., Chandigarh
V
TABLE OF CONTENTS
Chapter Headings of the Chapter Page
Section – I Process of Audit of Accounts
1. Governor and his staff 1
2. Ministers/Parliamanetary Secretaries/Speaker 11
3. Department of Education 35
Accounts of Educational Institutes (Colleges and Schools)
4. Civil Nazir’s Malkhana Accounts 48
5. District Judge’s Copying Agency Accounts 49
6. Fine Accounts of District and Sessions Judge’s Courts 54
7. Commissioner’s Copy Agency Accounts 56
8. Industrial Training Institutes/Centres/Industrial Schools for Boys and Girls, Vocational Training (ITI)
60
9. Agriculture Department (General and Agricultural Farm Accounts) 64
10. Schemes in the Agriculture & Horticulture Departments 85
11. Well Boring Accounts of Tubewell Section of Agriculture Department 103
12. Jail Maintenance Accounts 121
13. Medical and Health Department 129
14. Mental Hospital, Amritsar 144
15. Public Health Chemist (Chemical Examiner) 147
16. Registrar of Firms, Societies and Non-Trading Companies, Punjab 150
17. Registrar of Companies, Punjab, Himachal Pradesh and Union Territory, Chandigarh
153
18. Defence Services Welfare Department 155
19. Sheriff’s Petty Accounts 162
20. Special Kanungo and Patwari Moharrir’s Accounts 171
21. Rural Development and Panchayati Raj Accounts 173
22. Controller, Printing and Stationery, Punjab 181
VI
Section – II Appendices
Appendix Page
I Annexture to Para 1-1 (6) 187
II Guidelines for Audit of Discretionary Grants by the Governor 193
III Check list of the important checks to be exercised while conducting
audit of expenditure on Foreign Travels 195
IV Miscellaneous Orders and Rulings 196
V Important Orders relating to Contingencies 203
VI Important Orders relating to Education Department 206
VII Important Orders relating to Industrial Schools, Institutes/Centres 245
V.III Important Orders relating to Agriculture Department/Tubewell Boring Section
Notification
263
X Important Orders relating to Jail Department 273
XI. Important Orders relating to Medical Department 293
XII. Important Orders relating to Defence Services Welfare Department 322
____________________________________________________________________
____
1
SECTION I - PROCESS OF AUDIT OF CIVIL ACCOUNTS
CHAPTER - I
THE GOVERNOR AND HIS STAFF
1.1(1) The Governor of a State shall be appointed by the President by warrant
under his hand and seal and shall hold office during the pleasure of the President. He
shall hold office for a term of 5 years from the date on which he enters upon his
office. Provided that a Governor shall notwithstanding the expiration of his term,
continue to hold office until his successor enters upon his office.
(Article 155 and 156 of the Constitution of India)
The Governor shall not hold any office of profit.
(2) Discharge of the function of the Governor in certain contingencies
While any person is discharging the functions of the Governor, he shall be entitled to
the same emoluments, allowances and privileges as the Governor whose functions he
discharges.
(Para 4 Part A Second Schedule to the Constitution of India)
(3) Salary of the Governor
There shall be paid to the Governor of the State emoluments at the rate of (Rupees
Thirty six thousand per mensem)1 provided the Governor at the time of his appointment:
(a) is in receipt of Pension (other than disability or wound pension) in respect of any
previous service under the Government of India or any of its predecessor Government or
under the Government of a State or any of the predecessor Governments, his emoluments
shall be reduced;
(i) by the amount of pension and;
(ii) if he has, before such appointment received in lieu of a portion of such pension due to
him in respect of such previous service, the commuted value thereof, by the amount
of the pension; (or)2
(b) is in receipt of any benefit by way of contributory provident fund, his emoluments
shall be reduced by the pension equivalent of such benefit.
1 Substituted by Act 27 of 1998 and made effective from 1 January 1996. 2 Substituted vide Act 1 of 1994 and deemed to have come into effect from 1 st June 1998
2
(Section 3 of Governor’s (Emoluments, Allowances and Privileges) Act, 1982)
(4) Where the same person is appointed as Governor of two or more states, the
emoluments and allowances payable to Governor shall be allocated among the States in such
proportion as the President may by order determine.
(5) The emoluments and allowances of the Governor shall not be diminished during the
term of office.
(Article 158 of the Constitution of India)
(6) A Governor shall be entitled without payment of rent, to the use of official residence
and its maintenance which include local rates and taxes, electricity, gas, water, furnishing etc.
and shall also be entitled for other privileges as specified in the I, II and IIIrd Schedule.
(Appedix I) throughout his term of office and no charge falls on the Governor personally in
respect of furnishing or the maintenance of such residences.
{Article 158 of the Constitution of India, Rules made under Governors’ (Emoluments, Allowances & Privileges) Act, 1982} 1.2 Renewal of furnishing of official residence
(1) There shall be paid, from time to time, to each Governor an allowance equal to the
actual expenses in renewing the furnishing of his official residence(s) subject to the
maximum amount specified in column (3) of Schedule I. Provided that if, when the Governor
assumes office, the period which has elapsed since the predecessor assumed office (persons
appointed to discharge the functions of the Governor being disregarded) falls short of five
years, the maximum amount so specified shall be decreased by such amount as the President
may by order determine:
Provided further that in the case of Governors holding office immediately before the
commencement of these rules, the amount admissible to them during their entire terms shall
be such as the President may by order determine.
(2) The provisions of this rules shall not apply to persons appointed to discharge the
functions of the Governor under Article 160 of the Constitution of India.
1.3 House-hold Establishments
(1) The total number of officers and other staff on household establishment at official
residence shall be as the President may prescribe, from time to time, by an Order and their
scale of pay, allowances, other emoluments and facilities shall be such as are admissible to
3
the State Government officers and other employees of the corresponding posts in the
concerned State Government, from time to time.
(2) The Officers and staff of the household establishment shall be entitled to rent free
accommodation and those of the officers and the staff who are not provided any Government
accommodation shall be allowed house rent allowance at the rates admissible to the State
Government officers and other employees of the corresponding posts working in the
concerned State Government and in such cases the first charge of ten percent on the pay
shall also be met out of the Governor’s allowances.
(3) The staff of the household establishment shall not be allowed overtime allowance.
(4) The Officers and the staff of the household establishment, who are provided
Government accommodation, shall be provided free electricity and water subject to the limit
laid down by the Governor from time to time but such limit shall not exceed 6¼ % of the pay
of the member of the staff for the supply of both electricity and water. Provided that out of
the limits of 6¼ % the electricity charges shall not exceed 5% in any case.
(5) Any expenditure on consumption of electricity and water in excess of the limit
specified in sub-rule (4) shall be borne by the concerned officer or the member of the staff
as the case may be.
(6) No member of the household establishment shall be allowed free use of official
transport for private purposes.
Provided that the staff of the household establishment may be allowed to use
government vehicles on payment of usual charges, subject to availability of vehicles.
(7) The staff of the household establishment shall be entitled to pension and other
retirement benefits including medical facilities as are admissible to the concerned State
Government employees of the corresponding posts.
(8) The expenditure to be incurred under sub-rule (1) shall be part of the Governor’s
allowance and shall be drawn separately under the sub-head ‘Household Establishment’.
1.4 Expenditure on the Governor’s Secretariat etc.
(1) In addition to the household establishment, the Governor shall be entitled to a
separate secretariat staff which shall be provided by the concerned State Government.
4
(2) The expenditure on the establishment of the Governor’s Secretariat and the
expenditure on pension and other retirement benefits including medical facilities of the
household establishment staff shall be charged on the Consolidated Fund of the concerned
State.
(3) The expenditure referred to in sub-rule (2) shall not form part of the Governor’s
allowance.
1.5 Allowances of the Governor
(1) In order that the Governor may be able to discharge conveniently and with dignity the
duties of his office, the Governor shall be paid annually the following allowances or grants,
namely:-
(a) entertainment allowance - to be spent for patronising arts, culture and music and any
unspent portion of the allowance under this sub-head shall lapse at the end of the
financial year to which it relates;
(b) hospitality grant - for meeting hospitality expenses of the official guests and any
unspent portion of the grant under this sub-head shall lapse at the end of the financial
year to which it relates;
(c) office expenses allowance for meeting expenditure of the following items:-
(i)telephone charges, (ii) service postage, (iii) books and periodicals, (iv) stationery
and printing, (v) maintenance of motor cycle, scooters and cycles including POL for
these vehicles, (vi) Miscellaneous expenses’.
Provided that any expenditure on the purchase of cycles, scooters or motor cycles
shall be met directly by the State Government;
(d) contract allowance - for being utilised for expenditure on the following items:-
(i) special stationery, (ii) laundry contingencies, (iii) sports, (iv) fire wood, (v) presents, (vi) soaps, cleansing material, insecticides, (vii) liveries, (viii) P.O.L. (other than expenditure from tour expenses); (ix) maintenance of carts, (x) library and (xi) other miscellaneous expenditure;
(e) grant for maintenance and repairs of furnishings - to be utilised for maintenance and
repairs of furnishings of the official residence(s) and/or for the purchase of new
items of furniture provided that maximum amount does not exceed the amount
specified under this sub-head;
5
(f) tour expenses grant to be utilised for the tour expenses of the Governor and
expenditure on POL for cars or official residence(s) used for tours of the Governor;
(2) The amount admissible under different sub-head under sub-rule (1) shall be as
specified in Schedule II (Annexure “A”) ∗ *Provided that the Governor may, without exceeding the maximum amount specified
in column (8) of the said Schedule, re-appropriate whenever necessary, from one sub-head to
another sub-head thereof.
(3) (a) and (b)**
(4) The amount specified under sub-heads relating to offices expenses, maintenance
and repairs of furnishings, contract allowances and tour expenses of Schedule II ( Annesxure
‘A’) may, in any year, be increased by the amount not expended in previous years under the
same sub-heads.
1.6 Allowances for maintenance of official residence(s)
The Governor shall also be paid such allowance, each year, for the maintenance of
Governor’s official residence(s) under various sub-heads as specified in Schedule III;
Provided that the Governor, may without exceeding the maximum amount specified
in column 7 of the said Schedule re-appropriate, whenever necessary, from one sub-head to
another sub-head thereof;
Provided further that the maximum amount specified in column 7 of the said
Schedule may in any year be increased by the amount not expended in the previous years.
1.7 Travelling Allowance on assumption or vacation of office
(1) The Governor shall be paid an allowance equal to the actual expenses incurred in
undertaking journeys for the purposes specified in Section 9 of the Act, as travelling
allowance for himself and members of his family and for the transportation of his and his
family’s effects.
(2) The expenditure to be incurred under sub-rule (1) shall be charged on the
Consolidated Fund of the concerned State but shall not form part of the Governor’s
allowance.
∗ Inserted by GSR 70 (E) dated 1st February 1989. ** Deleted by GSR 70 (E) dated 1st February 1989.
6
1.8 Leave
The President may grant leave to a Governor for such duration as he may consider
necessary.
1.9 Medical Attendance and treatment
(1) A Governor and members of his family shall be entitled, free of charge, to medical
attendance, accommodation and treatment on the scale and conditions applicable to the
highest ranking member of the All India Services under the All India Services (Medical
Attendance) Rules, 1954 as amended from time to time.
(2) While on duty outside India, a Governor shall also be entitled, free of charge, to
medical attendance, accommodation and treatment as may be admissible to the Head of the
Indian Mission at that place or at the place of treatment.
(3) The State Government shall make adequate provisions for medical facilities for the
Governor and his family and the expenditure on this account shall be charged on the
Consolidated Fund of the State and shall not form part of the Governor’s allowance.
(4) Medical attendance, accommodation and treatment of Ex-Governor and his family
shall be governed by the Rules/Orders issued by the Government of India in the Ministry of
Health from time to time.
1.10 Tours and other journeys
1. The Governor shall be entitled to requisition a railway saloon for all his journeys
within the State and shall be entitled to take with him not more than three persons without
payment of any fare for them.
2. The cost of haulage and requisitioning of saloon under sub-rule (1) shall be met from
the sub-head “tour expenses”.
3. If for his journey within the State by rail, a Governor chooses not to requisition a
saloon under sub-rule (1), he shall be entitled to travel in a four berth compartment or coupe,
whether first class air-conditioned or first class and during such a journey a Governor shall be
entitled to take with him three persons in case of a four berth compartment and one person in
the case of coupe, without any extra charge.
4. For journeys on official business to places outside the State, a Governor shall be
entitled to travel in a four berth compartment or coupe, whether first class air-conditioned or
7
first class and during such a journey, shall be entitled to take with him three persons in the
case of a four berth compartment and one person in the case of a coupe, without any extra
charge.
5. The spouse of the Governor may travel within the State by rail for attending functions
organised by any organisation or association connected with art, culture, science and
literature and for that purpose may reserve a single seat in first class air-conditioned or first
class compartment and expenditure for such journey shall be met:
(i) from the sub-head “tour expenses” if she is not associated in any capacity with that
organisation or association; and
(ii) by the organisation or association with which she is associated in any capacity.
Provided that this facility shall not be available for private journeys of the spouse of
the Governor.
6. A Governor travelling on duty (but not on non-official business) shall be entitled to
travel by air and during such travel, shall be entitled to take one person with him at
Government expenses.
7. A Governor while travelling on duty by air under sub-rule (6) may at his discretion
travel in the executive class and a person accompanying him during such a journey shall be
entitled to travel only in the standard class except the spouse of the Governor who may travel
in the executive class. 38(a) Save as otherwise provided in clause (b), a Governor shall not be entitled to travel on
private business by air at Government expenses and shall not also be entitled to take any
person with him at Government expenses.
(b) A Governor shall be entitled to travel on private business twice in a year during
which he shall be entitled to take his spouse by air, steamer or rail by the highest class or by
road to any part of India and such travel shall be deemed to be travel on duty.
Provided that the duration of such journey does not exceed ten4 days on each
occasion.
3 Substituted by GSR 275 (E) dated 11.3.1993 4 Substituted by GSR 696 (E) dated 26.9.2001
8
Provided further that if the Governor is not accompanied by his spouse, he may take
a companion, who shall travel by the standard class.
Explanation : For the purpose of this clause, a journey shall mean a point-to-point journey
by the shortest route.
9. A Governor on his private journey outside the State (except for the two private
journey referred to in clause (b) of sub-rule (8)) may travel in a four berth compartment or a
coupe, whether first class air conditioned or first class and he shall pay:
(i) the fare for two berths of the appropriate class if he travels in four berth
compartment in addition to his own fare;
(ii) for his own fare if he travels in a coupe, and
(iii) the reservation charges for the compartment or the coupe, as the case may be, and
any other expenditure incurred during the journey.
10(a) For the journeys performed under sub rule(9) the cost of one fare only shall
be met by the Government from the sub head “tour expenses” and against that fare
the Governor may take any person alongwith him who need not necessarily be a
member of his family.
510(b) For journeys performed by the Governor under clause (b) of sub-rule 8, the
expenditure shall be met by the Government under column (7) “Tour expenses of Schedule
II”.
11. Where there is no railway station or airport in a State, any journey performed by the
Governor or by the spouse of the Governor, for private purposes to reach the nearest railway
station or airport situated in a neighboring State, shall be deemed to be an official journey.
1.11 Entitlement of Travelling allowance and daily allowance of the household establishment accompanying the Governor
(1) Any member of the Governor’s household establishment accompanying the Governor
on his visits within the State or outside the State, whether official or private shall be treated
as on duty and shall be entitled to draw travelling allowance and daily allowance as
admissible under the State Government rules.
5 Added vide G.S.R. No. 275 (E) dated 11.3.1993
9
(2) Any member of the Governor’s household establishment accompanying the spouse of
the Governor during her journey within the State only shall be treated as on duty and shall be
entitled to draw travelling allowance and daily allowance as admissible under the State
Government rules.
Provided that no travelling allowance or daily allowance shall be admissible to any
member of the Governors household establishment accompanying any other member of the
Governor’s family or Governor’s personal guest.
1.12 Use of motor vehicles by the Governor etc.
1. Any private journeys performed by the Governor outside the State by motor vehicles
of the official residence(s) (except for the two private journeys referred to in clause (b) of
sub rule 8 of rule 11)6 shall be paid for by the Governor at the staff car rates of the State
Government.
2. The spouse of the Governor shall be entitled to use free of charge the motor vehicles
of the official residence(s) within the State only and for her journeys outside the State, if not
accompanied by the Governor on official duty shall be paid for by the Governor at the staff
car rates of the State Government.
3. Any other members of the Governor’s family or personal guests of the Governor not
accompanying the Governor or spouse of the Governor, may be allowed to use motor
vehicles of the official residences within the State and charges for such journeys shall be paid
for by the Governor at the staff car rates of the State Government.
(Authority : Governors (Allowances & Privileges) Rules 1987
1.13 Audit of Governor’s office
The following points needs to be strictly followed:
1) The proposal for taking up of the audit may be submitted to the Pr. Accountant
General indicating the time schedule of audit, names of the officers/officials who are
to be deployed for auditing the accounts.
10
2)The memos containing preliminary audit findings to be issued to the Secretary to the Governor shall be issued under the signatures of the Group Officer (I-C). In case any point relates to the high dignitary like Governor etc. the matter should be discussed by the Group Officer/Pr. Accountant General with that high dignitary for remedial action. The question of further processing the objection will arise only if no remedial action is taken. If the point has to be taken finally it should be done through a confidential letter.
3)The audit note shall be put up to the Principal Accountant General for perusal and approval before issue.
The guidelines (Appendix II) for the conduct of Audit of sanctions relating to
discretionary grants by the Governor have been framed by I.C. Headquarters.
Those need to be studied before audit is taken up by the Audit Party.
It shall also be seen that expenditure on salary and other privileges are authorized and
within prescribed limits.
6 Inserted vide GSR 275 (E) dated 11.3.1993
11
Chapter 2
Ministers, Parliamentary Secretaries and Speaker etc
2.1 Ministers and Deputy Ministers
General
The salaries and allowances of Minister shall be such as the Legislature of the State
from time to time determine by law.
{Art icle 164 (5) of the Constitution of India}
Note: A Deputy Minister is also a Minister of the Council of Ministers.
Orders of the Comptroller and Auditor General
The expression “Salaries and allowances” occurring in Article 164 (5) of the
Constitution of India has been interpreted by the Ministry of Law (Government of India) as
wide enough to cover, not only allowances in cash but also all other forms of Profit and
advantage which have a monetary value e.g. the use of a furnished residence, motor car, a
railway saloon etc. provided and maintained at the expense (s) of Government, the grant of
monetary advances for private purposes on easy terms, the right to free attendance at the
house, or in Public hospitals by medical officers of the State or the right to be reimbursed
medical charges etc. The grant of such a benefit requires the authority of law made by the
State Legislature under Article 164 (5) of the Constitution of India. Sanctions accorded by
the Executive Government for the grant of advances to Ministers or other concessions of a
monetary value which are not specifically provided for in the salaries and allowances of the
Ministries Act are, therefore not in order, and Audit cannot permit payments which are not
covered by the Constitution of India, even after an assurance from the Executive that
necessary legislation will be enacted with retrospective effect.
(C.A.G. No. 213-A/349-53 dated 10.11.53)
2.2 The East Punjab Ministers Salaries Act, 1947:-
Act to provide for the salaries etc. of Ministers of the Punjab Government received
the assent on 23 November 1947
12
Definitions “House” includes the staff quarters and other buildings appurtenant thereto,
and garden thereof. “Maintenance” in relation to a house shall include the payment
of local rates and taxes and charges for electricity and water.
Salaries of Ministers
2.2.1 There shall be paid to each Minister a salary at the rate of fifteen thousand rupees
per mensem and a sumptuary allowance and compensatory allowance each at the
rate of five thousand rupees per mensem.
2.2.2 There shall be paid to the Minister constituency, secretarial and Postal facilities
allowance at the rate of eight thousand rupees per mensem and office allowance in
constituency at the rate of five thousand rupees per mensem.
2.2.3 The salary and allowances payable to a Minister, and free furnished house and other
perquisites admissible to him, under this Act, shall be exclusive of income tax which
shall be payable by the State Government.
a. The Salaries and allowances of Deputy Ministers Punjab Act 1956
Act to provide for the salaries and allowances of Deputy Ministers received the assent on 15
September 1956
Definition 1(A)(9) “House” includes the staff quarters and other buildings appurtenant
thereto, and garden thereof. “Maintenance” in relation to a house shall include the
payment of local rates and taxes and charges for electricity and water.
Salary and allowances of Deputy Ministers
2.3.1 There shall be paid to each Deputy Minister a salary at the rate of ten
thousand rupees per mensem, sumptuary allowance at the rate of three thousand five
hundred rupees per mensem and compensatory allowance at the rate of five
thousand rupees per mensem.
2.3.2 Each Deputy Minister shall be provided with free furnished house, the
maintenance charges of which shall be borne by the State Government or in lieu of
such house, he shall be paid such monthly allowance, as may be specified, in the rules
as may be framed by the State Government under this Act from time to time. The
13
State Government may also allow him to continue in free occupation of the house
provided to him for a period not exceeding fifteen days from the date of his ceasing
to be a Deputy Minister.
2.4 Travelling Allowance admissible to Ministers
2.4.1 Travelling Allowance claims of Ministers are regulated as per provisions of the Punjab Ministers Travelling allowance Rules 1953.
2.4.2 A Minister, when travelling by rail on duty, is entitled to-
(i) an air-conditioned first class coupe or if this be not available a First Class four-berth compartment or a single berth in an air-conditioned coach or a single seat in a rail-car between Kalka and Shimla;
(ii) railway fare actually paid for not more than six personal servants at the lowest class rates: whether they travel with him or precede or follow him;
(iii) conveyance of all personal effects including stores carried for consumption, whether taken in the luggage van of the train or sent by another train;
(iv) the whole cost of conveyance of a motor car, when it has been employed for journeys made in the public interest and four-fifths of the cost of carriage where it has served personal convenience to an appreciable extent; and
(v) in addition to the concessions mentioned above, a Minister may, for a journey by rail, draw half daily allowance for the days of departure from and arrival at Headquarters.
Notes – (i) If on anyone day, two separate journeys are performed one ending at and the other commencing from Headquarters, one half daily allowance will be admissible in respect of each separate journey.
(ii) Where, in these Rules 2 (First Class) railway accommodation is referred to, it includes accommodation of the class next below (first class) available on a particular route.
2.4.3 (1) – When travelling by road or steamer, otherwise than by a conveyance provided at State expenses, a Minister may charge his actual travelling expenses on his own certificate that the amount charged has been actually paid and does not include any charge for refreshments, hotel or staging bungalows. In the alterative, he may, if he so chooses draw for journey by road-
(a) mileage allowance of six rupees per kilometer
(b) actual expenses of the transport of –
i. his personal servants up to a maximum number of six; and
ii. all luggage for which he vouches as his personnel effects including stores taken for consumption on tour; and
14
(c) mileage allowance for carriage of empty cars by road, at six annas per mile.
2.4.4 A Minister may while travelling by road or steamer draw half daily allowance for the days of departure from and arrival at Headquarters.
2.4.5 A Minister may use his own private vehicle for official purpose subject to the following conditions, namely: -
(i) that this facility shall be available to a Minister who exercises his option to use his own private vehicle by surrendering Government vehicle allotted to him along with driver;
(ii) that the Minister concerned shall be entitled to an amount of five thousand and five hundred rupees per month for maintenance and local journeys (including the salary of driver);
(iii) that a mileage allowance at the rate of six rupees per kilometer shall be paid to the Minister and this allowance is admissible for outstation journeys but not for local journeys at the headquarter or in the towns which are visited by him ; and
(iv) that the log book shall be maintained as maintained for Government vehicle by the personal office and the genuineness and correctness of the same shall be certified by the Special Secretary, Secretary or Private Secretary of the Minister.
2.4.6 (a) A Minister may perform on duty, journey by air to any part of India, by the Executive class in a Government machine or in the machine of a Public Air Transport Company.
(b) When travelling by air, a Minister is entitled to draw the fare paid for the journey by air and, if actually paid, the cost of transporting all personal effects by rail at passenger rates or by road and railway fares, actually paid, for not more than six personal servants at the lowest class rates. He may in the alternative draw travelling allowance, as is admissible to a Government servant of Class I, under the rules contained in Chapter II of the Travelling Allowance Rules, Punjab Civil Services Rules (Volume – III) (First Edition, 1953). If, at either and of the journey by air, a Minister has to perform a connected journey by rail or road, he may draw travelling allowance admissible for such journeys under rule 3 and 4 above. No allowance may, however, be drawn in respect of the surface transport which forms part of the air journeys and included in the fare paid for the air journey.
2.4.7 A Minister is entitled to travel beyond the limits of the State of Punjab on official business.
2.4.8 A Minister, may while on tour, draw daily allowance at the rate of five hundred rupees in addition to the above payments:
Provided that –
(i) the daily allowance for the days of departure from and arrival at headquarters shall be such as provided under rules 3(e) and 4 (2);
15
(ii) in the case of a Minister, who is treated as a state Guest during an official visit outside the State of Punjab, his daily allowance shall be limited to one-fourth, if he is provided free Board and lodging officially, and one-half, if he is charged either for board or for lodging.
2.4.9 On proceeding to join office, a Minister may, in respect of the journey from his home to the headquarters of Government, avail himself of all the travelling allowance facilities under these rules. Similar facilities from the headquarters of Government to his home, shall be allowed to a Minister or demitting office.
2.4.10 (1) Subject to sub-rule (2) below, when a Minister for whom special railway accommodation is provided or who is entitled, under these rules, to reserve railway accommodation by requisition, travels in such reserved accommodation on tour, the entire cost of haulage is borne by the Government.
(2) Unless it be otherwise expressly provided in these rules, any person travelling with the Minister in the reserved accommodation must pay the usual fares to the railway by the purchase of the required number of [first class] tickets, and in every bill for travelling allowance in respect of journey performed in reserved accommodation, the Minister reserving the accommodation must specify the number of persons who traveled with him and certify that the necessary number of tickets were purchased by them.
2.5 Conveyance Allowance to Ministers
2.5.1 A Minister is entitled to a conveyance allowance of Rs 10,000 per mensem. This is
not subject to any reduction for any day for which ordinary travelling allowance is drawn.
The State Government shall, however, be competent to provide for a Minister a state car in
lieu of the conveyance allowance and when a state car is so provided the expenses for
maintenance and propulsion shall be borne by the State Government.
2.5.2 While performing journeys on tour in a State Car, the Minister shall be
entitled to daily allowance only. For private journeys within a radius of ten miles
from the place of halt while on tour or the headquarters, nothing shall be charged
from the Minister but in respect of such portion of journeys as are beyond a radius of
the aforesaid ten miles, the Minister shall provide petrol and mobil oil at his own
expense; provided that if the place of halt is Delhi, 20 miles shall be substituted for
ten in this sub-clause.
Note: A Minister, who uses a State Car for a private journey beyond a radius of 10 or 20 miles as case may be shall record a certificate in the following form on the T.A. Bill :-
16
“Certified that the charges for the private journey(s) performed in the State Car
beyond radius of #10/20 miles of $___________ on _________ have actually been paid to
Government account, - vide Treasury Voucher/Challan No. ______ dated _____.
2.6 Conveyance to Ministers/Deputy Ministers
Each Minister/Deputy Minister shall be entitled to the use of State car, the expenses
on the maintenance and propulsion of which shall be borne by the State Government or in lieu
thereof conveyance allowance as the State Government may fix.
Every Minister/Deputy Minister alongwith his spouse and his dependent children
accompanying either of them and an attendant accompanying him to look after and assist him
shall during the course of financial year be entitled to travel by any railway in India or within
or outside India by an air-conditioned coach or by air and an amount equivalent to the
expenses incurred on each journey shall be reimbursed to him.
Provided that where a Minister/Deputy Minister travels by his own motor car and
furnishes a cash receipt from a licensed dealer indicating the name of the Minister/Deputy
Minister, quantity of petrol or diesel purchased by him for propulsion of his motor car, the
date on which it was purchased, the cost thereof and the registration number of his motor
car, the expenses so incurred shall be reimbursed to him.
Provided further that expenses incurred for the facilities specified in this section shall
not exceed the amount of one lakh twenty five thousand rupees in a financial year.
2.7 Travelling Allowance admissible to Deputy Ministers
The Punjab Ministers Travelling allowance Rule 1953 as amended from time
to time shall apply mutatis mutandis to the Deputy Ministers for the State of Punjab
from the date of their appointment and the Deputy Minister shall be their own
Controlling Officers for the purpose of countersigning their Travelling Allowance
Bills.
(Punjab. Government Notification No. S.O 79/PA/22/56/S-6/92 dated 29.10.1992
2.8 Power to make or adopt rules etc.
# Strike off whichever is inapplicable. $ Herein indicate the place of halt.”
17
The travelling allowance of the Ministers, including Chief Ministers, shall be regulated
in accordance with such rules as may be framed or adopted by the State Government from
time to time, provided that no mileage or travelling allowance shall be chargeable in respect
of journeys performed in a State Car.
2.9 Performance of journeys by the Ministers in connection with the Elections
1) The Government of India are of the view that Ministers should not draw any
travelling or daily allowance for such journeys undertaken in connection with the elections as
they cannot be treated as official. The journey undertaken by a Minister for filing nomination
papers and all subsequent tours during the period of elections to which he represents should
be regarded as being primarily for election purposes and the entire journey and not a part of
it, should be so regarded.
2) It has, however, been decided that a Minister who has proceeded to his constituency,
at his own cost, may be allowed a return air or railway fare if he is required to interrupt his
election work to return to the headquarters in public interest. Such public interest should
include attendance at all Cabinet and cabinet sub-committee’s meetings, other meetings or
conference at headquarter should be avoided as far as possible.
3) Journeys of Ministers to constituencies other than own in the interest of their party
should also be treated as private. Even if they do some official work during such tours, that
cannot, obviously be a ground for claiming travelling allowance.
4) The above principles should be applied to the States also. In some states Ministers
have been provided with car maintained exclusively at the expenses of the State. Those cars
should not be used by them for election purposes. In other States,
Ministers are provided with cars but are given an allowance for their maintenance. It seems
desirable that such cars should also not be used for election purposes.
(D.O. Letter No. 1154-PS,87 dated 30.1.1957 from the Cabinet Secretariat, New Delhi to all the Ministers of Government of India, copy received with C.A.G. endstt. No. 279-A/53-57 dated 13.2.1957)
2.10 Provisions of Free Accommodation to Ministers in Government Houses, Guest Houses and Rest Houses etc.
The question whether the concession of providing accommodation in rest houses,
guest houses etc. free of rent to Ministers when they stay there while on tour could
18
be deemed as a concession having monetary significance and as such whether it
could be regulated by or under the law of the Legislature or rules made by the
Government in exercise of the powers conferred on them was considered by this
office carefully and it has been decided as follows:
The occupation of rest houses etc. free of rent while on tour by Ministers is relatable
to travelling allowance. The travelling allowance may be in cash and/or other amenities.
The State Governments are empowered by the Acts to frame rules to regulate travelling
allowance of Ministers.
If a Minister is treated as State Guest while he is on tour, he is provided with not only
free lodging but also boarding. Nevertheless there is nothing to prevent to draw actual
expenses upto the amount of daily allowance. No objection has been raised form
constitutional point of view for such a concession. In view of this, and having regard to the
practice obtaining in various States, it has been decided that no objection need be taken in
respect of the concession of accommodation free of rent while on tour.
(C.A.G.’s Letter No. 1145 A/240-54 dated 09.08.1955)
2.11 Provisions for free furnished accommodation
Each Minister shall be provided with a free furnished house, the maintenance
charges of which shall be borne by the State Government; or in lieu of such house, he
shall be paid such monthly allowance, as may be specified in the rules framed by the
State Government under this Act from time to time. The State Government may also
allow him to continue in free occupation of the house provided to him for a period not
exceeding fifteen days from the date of his ceasing to be a Minister.
2.12 Medical facilities admissible.
Every person holding for the time being, any of the offices mentioned in sub section
(1) of section 2 of the Punjab State Legislative Ministers and Members shall be entitled, for
himself and for members of his family medical reimbursement as per the actual medical bills
submitted.
Provided that in Chandigarh such person shall be entitled to re-imbursement only.
Provided further that-
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(i) every such person shall be exempted from the production of essentiality certificate by
the authorized medical attendant in support of his claim for re-imbursement; and
(ii) the authority competent to order re-imbursement shall ensure that the claim for re-
imbursement is justified, is in respect of reimbursable medicines only and is otherwise
in order.
Explanation:- For the purpose of this rule the expression “members of his family” shall mean the husband or the wife, as the case may be, of such persons who is residing with and wholly dependent on such persons, his legitimate children, his step children, his legally adopted children his parents and his widowed daughters residing with and wholly dependent on him.
(Authority: Notification No. G.S.R. 17/P.A. 26/65/S2/66 dated 4.2.1966) and GSR No.
PA26/65/S2/ (2)dated 20.2.04).
2.13 Parliamentary Secretaries - Salary and Allowances
(a) A member of the Punjab State Legislative Assembly was appointed as Chief
Parliamentary Secretary, which is not an office of profit under the Punjab State
Legislature (Prevention of Disqualification) Act, 1952 and his salary and allowances
were fixed under an executive order of the State Government. A doubt arose
whether salary payable to him should not be regulated by an act of Legislature. It
was held by the Comptroller and Auditor General that Article 195 of the Constitution
deals with only salaries and allowances of members of the State Legislature and not
of those of Parliamentary Secretaries, and consequently the salaries and allowances
of the later could be fixed by an executive order.
(Note received with Comptroller and Auditor General’s U.O. endorsement No. 2093-A/29453, dated 30th October, 1953)
(b) The Chief Parliamentary Secretary and the Parliamentary Secretary shall be entitled to the same salary, allowances, amenities and privileges as are admissible to a Deputy Minister.
(Section 6,A. of the Salaries & Allowances of Deputy Ministers Punjab Act 1956 New Section 6,A. added vide Punjab Act No. 25 of 1973.
2.14 Travelling allowance of Parliamentary Secretaries
1. The headquarters of a Parliamentary Secretary will be Chandigarh, or such other
place as may be determined by the State Government in the interest of public service.’
2. Travelling Allowance admissible
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The Punjab Ministers Travelling allowance Rules 1953 as amended from time to time
shall apply mutatis mutandis to the Chief Parliamentary Secretaries and Parliamentary
Secretaries for the State of Punjab from the date of their appointment and the Chief
Parliamentary Secretaries and Parliamentary Secretaries shall be their own Controlling
Officers for the purpose of countersigning their travelling Allowance and contingent bills.
(Punjab. Government Notification No. S.O.80/Const../Art/283/92 dated 29-10-1992)
2.15 Checks to be exercised while conducting audit of expenditure on Foreign Travels by Ministers, Deputy Ministers and other officers.
Guidelines regarding foreign travel by Ministers, Members of State Legislatures and
State Government oofficials have been prescribed in Government of India letter No.
21/1/1/81-CAB dated 16 August 1982 read with letter No. 1/91/1/2000-CAB dated 3
September 2004. Check list of important checks to exercised while conducting audit of
expenditure on Foreign Travel is at Appendix – III. The check list should be studied before
taking up audit of the Foreign Travel Claims.
Officers of the State Legislature
2.16 Salaries and Allowances of the Speaker and the Deputy Speaker of the
Legislative Assembly
The Punjab Legislative Assembly Speaker’s and Deputy Speaker’s Salaries Act 1937 was
enacted to provide for the salaries of the Speaker and the Deputy Speaker of the
Legislative Assembly of the Punjab.
2.17 Salary of the Speaker
There shall be paid to the Speaker of the Punjab Legislative Assembly a salary at the
rate of fifteen thousand rupees per mensem, sumptuary allowance and Compensatory
Allowance each at the rate of five thousand rupees per mensem and a conveyance
allowance at the rate of ten thousand rupees per mensem or, in lieu thereof, a State car, the
expenses on the maintenance and propulsion of which shall be borne by the State
Government and there shall in addition be provided by the State Government a free furnished
house at Chandigarh for him, the maintenance charges of which shall be borne by the State
Government. The State Government may also allow him to continue in free occupation of
21
the house for a period not exceeding fifteen days from the date of his ceasing to be the
Speaker:
Provided that if the Speaker does not avail of or surrenders his State Car and wishes
to use his private vehicle for official purpose, he will be paid such allowance, as may
specified in the rules made in this behalf by the state Government under this Act from time to
time.”
2.18 Salary of the Deputy Speaker
There shall be paid to the Deputy Speaker of the Punjab Legislative Assembly a
salary at the rate of Fifteen thousand rupees per mensem, Sumptuary Allowance and
Compensatory Allowance each at the rate of five thousand rupees per mensem and a
conveyance allowance at the rate of ten thousand rupees per mensem or, in lieu thereof, a
State Car, the expenses on the maintenance and propulsion of which shall be borne by the
State Government and there shall in addition be provided by the State Government a free
furnished house at Chandigarh for him, the maintenance charges of which shall be borne by
the State Government. The State Government may also allow him to continue in free
occupation of the house for a period not exceeding fifteen days from the date of his ceasing
to be the Deputy Speaker:
Provided that the maintenance and propulsion expenses of the State Car in use by the
Deputy Speaker shall not be subject to the limit of three thousand and six hundred rupees a
year
If the Speaker/Deputy Speaker does not avail of or surrenders his state car and
wishes to use his private vehicle for official purpose, he will be paid such allowance, as may
be specified in the rules made by the State Government.
If the Speaker or the Deputy Speaker does not avail of or surrenders his State car he
may avail of a repayable advance of sum of money not exceeding six lakh or the anticipated
price of the vehicle, whichever is less, for the purchase of a motor-car or a Jeep or for
conversion of a petrol driven motor car or a Jeep to a diesel driven vehicle;
Provided that the Speaker or the Deputy Speaker, as the case may be, will not be
entitled to a State car till the full amount of advance is recovered from him alongwith interest.
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(Section 4(I-B) of the Punjab Legislative Assembly, Speaker’s and Deputy Speakers salaries
Act, 1937 inserted vide Punjab Act No. 8 of 2001)
There shall be paid to the Speaker and the Deputy Speaker, constituency, Secretarial
and Postal Facilities Allowance at the rate of eight thousand rupees per mensem and office
allowances in constituency at the rate of five thousand rupees per mensem.
2.19 Travelling concession to Speaker/Deputy Speaker
The Speaker and the Deputy Speaker each alongwith his spouse and his dependent
children accompanying either of them and an attendant accompanying him to look after and
assist him shall during the course of financial year, be entitled to travel by any railway in
India or with in or outside India by an air conditioned coach or by air and an amount
equivalent to the expenses incurred on such journey be reimbursed to him.
Provided that where the Speaker or the Deputy Speaker travels by his own motor
car and furnishes a cash receipt from Licensed dealer, indicating the name of the Speaker or
the Deputy Speaker as the case may be, quantity of petrol or diesel purchased by him for
propulsion of his motor car, the date on which it was purchased, the cost thereof and the
registration number of his motor car, the expenses so incurred shall be reimbursed to him.
Provided further that the total expenses incurred for the facilities specified in this
section shall not exceed the amount of one lakh twenty five thousand rupees in financial
year.
2.20 Travelling Allowance to the Speaker
The Speaker shall be entitled to travelling allowance for journeys mentioned below on
the same scale as is admissible to a Minister:-
a) from his place of residence to the venue of the Assembly when proceeding to join
office and back to his normal place of residence after relinquishment of office;
b) (i) from Chandigarh to his constituency (headquarters) at the end of each
session of the Assembly and for the return journey to Chandigarh at the beginning of the next
session;
ii) from Chandigarh to his constituency (headquarters) when the Assembly is
adjourned for two or more days and for the return journey after the period of break and from
Chandigarh to his constituency (headquarters) and back once a month in of f-session period;
23
c) to attend a Conference or a Committee of Presiding Officers of Legislative Bodies in
India or for a visit to the venue of some other Legislative Bodies to study its procedure,
working and organisation.;
Provided that for tours undertaken by him outside India in the discharge of his official duties,
he shall be entitled to such travelling and daily allowances as the State Government may, in
each case determine;
d) to attend or participate in any public function or any function arranged by the State or
Central Government or any local or statutory authority or to receive a civic address or for
attending meeting connected with, or for visiting sites or places of developmental or
constructive activities, undertaken by the State or Central Government or by any body
financed partly or wholly by the State or Central Government;
e) in the event of a change of the headquarters of the Assembly, a journey from his
home, or from the old headquarters of the Assembly in case he is residing there at the time
of the move, to the new headquarters of the Assembly; and
f) such other journeys as may be certified by the Speaker to have been performed in
the discharge of duty.
The Speaker shall be entitled to halting allowance at the same rates and on the same
conditions as admissible to a Minister.
There may be paid to the Speaker an advance of Travelling allowance and Halting
Allowance admissible to him under these rules.
2.21 Travelling allowance/Halting Allowance to the Deputy Speaker
The Deputy Speaker shall be entitled to Travelling Allowance for journeys mentioned
below on the same scale as is admissible to a Minister of State:--
(a) from his place of residence to the venue of the Assembly when proceeding to join
office and back to his normal place of residence after relinquishment of office;
(b) (i) from Chandigarh to his constituency (headquarters) at the end of the each session
of the Assembly and for the return journey to Chandigarh at the beginning of the next
session;
(ii) from Chandigarh to his constituency (headquarters) when the Assembly is adjourned for two or more days and for the return journey after the
24
period of break and from Chandigarh to his constituency (headquarters) and back once a month in off-session periods;
(c) for journeys performed by him under the orders of the Speaker:--
(i) to attend the Conference of Presiding Officers of Legislative bodies in India: and
(ii) for the purpose of attending to any other business connected with his duties as
Deputy Speaker.
(d) The Speaker may also allow the Deputy Speaker to travel by air to save time, in
which case he shall be entitled to travelling allowance for journey by air on the same scale as
is admissible to a Government Servant of first grade entitled to travel by air.
(e) The Deputy Speaker shall be entitled to Halting Allowance at the same rates and on
the same conditions as daily allowance to a Minister of State1
(f) The Speaker shall be the Controlling Officer for the purpose of countersigning the
Travelling Allowance Bills of the Deputy Speaker.
2.22 Salaries and allowances of Members
1) Salaries and allowances of members are regulated under the Punjab Legislative
Assembly (Allowances of Members) Act 1942.
Compensatory allowance 2) Subject to the conditions herein after contained, there shall be paid to each member a
compensatory allowance at the rate of five thousand rupees per mensem during the whole of
his term of office.
3) If a member-
a) fails to attend at least ninety per cent of the total number of meetings held in any
month; or
b) elected during the course of month fails to attend at least ninety per cent of the total
number of meetings held in that month subsequent to the date on which he takes his
oath, he shall not for that month be paid any compensatory allowance other than an
allowance at the rate of twenty rupees for every meeting actually attended by him as
such member unless he satisfies the Secretary of the Assembly that he was
1 Amended,--vide Notification No. PLA -76/90, dated 25 th October, 1976-Punjab government Gazette (Extraordinary), dated 25th October, 1976.
25
prevented by reasons of ill-health or sufficient cause from attending the required
number of meetings.
. Provided that no member who draws the compensatory allowance prescribed in this
sub-section shall receive a sum greater than ninety percent of the amount that would be due
to him in any one month under sub-section (1) had he attended the requisite number of
meetings.
4) Where, in any month there have been no meeting, the members shall be paid the full
compensatory allowance for such month.
5) Notwithstanding anything here in before contained therein no compensatory
allowance shall be paid to any member in respect of any period during which he was
under legal detention under any law for the time being in force.
2.23 Medical Facilities Admissible.
The Speaker or the Deputy Speaker of the Punjab Legislature Assembly shall be
entitled, for himself and for members of his families i.e. husband or the wife, as the
case may be, of such person who is residing with and wholly dependent on such
person, his legitimate children, his step children, his legally adopted children his
parents and his widowed daughters residing with and wholly dependant on him,
reimbursement as per the actual medical bills submitted.
Provided that in Chandigarh such person shall be entitled to re-imbursement only.
Provided further that-
(i) Every such person shall be exempted from the production of essentiality certificate
by the authorized medical attendant in support of his claim for re-imbursement; and
(ii) the authority competent to order re-imbursement shall ensure that the claim for re-
imbursement is justified, is in respect of reimbursable medicines only and is otherwise
in order.
(Authority: Notification No. G.S.R. 17/P.A. 26/65/S 2/66 dated 4th February, 1966) read with Notification No. GSR 18/PA 26/65/S2/AMD (2) 04 dated 20th February, 2004
2.24 Other allowances
26
Subject to such conditions and limitations as may be imposed by rules made under
this Act, there shall be paid (a) to the Speaker such travelling and halting allowance as may
be prescribed; and (b) to each member-
(i) such travelling allowance, as may be prescribed.
(ii) a halting allowance at the rate of five hundred rupees per day for each day of
attendance at a meeting of the Assembly or the Committee and for each day of
journey undertaken by him from the usual place of his residence for attending such a
meeting and for return journey and for journeys undertaken to attend such meetings
as per tour programme approved by the speaker and for journeys undertaken under
the orders of speaker for any other business connected with his duties as a member.
Provided that a member who does not wish to draw the halting allowance at
the above rate, may draw it at the rate admissible immediately before first day of
April 1970.
Provided further that if a member has been ordered to absent himself from a
meeting or meetings of the assembly under the Rules of Procedure and Conduct of
Business in the Punjab Legislative Assembly for the time being in force, he shall not
be entitled to get allowance for such period of absence. * Provided that where a member while on tour outside the State of Punjab and
Union Territory of Chandigarh has to stay in hotel or tourist bungalow run on
commercial lines, he shall be reimbursed the actual hotel or tourist bungalow
expenses as admissible to Class I officer of Punjab Government.
Explanation : A break of less than four days between two successive meetings of
Assembly or Committee shall be deemed to be a day or days of attendance for a
member who does not leave the place of the meeting during such break.
. Provided that nothing in this section shall entitle the Speaker to any travelling or
halting allowance or any member to travelling or halting allowance if such person
ordinarily resides or carries on business at any place within five miles of the place at
which his attendance is required in connection with his duties as Speaker/Deputy
Speaker or as member, as the case may be.
* substituted vide Punjab Act No. 3 of 2003 w.e.f. 23.4.03.
27
. Nothing in sub-section (i) shall debar a member from claiming halting allowance
under that sub-section for the day of the meeting merely on the ground that the
meeting was adjourned for want of quorum or the meeting was cancelled for any
reason whatsoever and the member came to know of such cancellation after arriving
at the place of meeting.
2.25 Amenities - A member shall be entitled to such residential accommodation on
concessional rates at the place of sitting of the Assembly as may be prescribed by Rules
under Section 5
2.26 Interpretation
If any question arises as to the interpretation of this Act or of the rules made
thereunder, the matter shall be referred to the Speaker whose decision shall be final.
2.27 Guidelines for conducting audit of Punjab Vidhan Sabha The provisions regarding grant of allowances and advances to members of
the Legislative Assembly are contained in the Punjab Legislative Assembly
(Allowances of Members) Act, 1942 and the Rules framed there under. The main
provisions of the Act (amended upto April 2004) and of the Rules which should be
kept in view during test check of the records of Punjab Vidhan Sabha Secretariat are
enumerated below:-
1. Salary & Compensatory Allowance
Section 2A (i) Each member of the Assembly shall receive a salary of Rs 4000 p.m.
Section 3(1) Section 2(c)
(i) Each member of the Assembly other than a Minister, Speaker or the Deputy Speaker shall be paid compensatory allowance at the rate of Rs.5000/- per mensem during the whole term of his office. The payment is to be regulated as under:-
Section 3(1) (a) (a)
In case of person who is a member at the commencement of the Punjab Legislative Assembly (Allowance of Members) Second Amendment Act, 1986.
From 29.9.1985 to the date of vacation of seat
Section 3(1) (b) (i)
In the case of a new member elected in general election.
From the date of publication of the notification by the Election Commission.
Section 3(1) (b) (ii)
In the case of a member who has been elected in bye election.
From the date of his election to the date of vacation of
28
seat. Section 3 (2) Section 3 (2)
If a member fails to attend at least 90 percent of the total number of meetings in a month, he shall not be paid any compensatory allowance for that month. He will, however, be paid Rs.20/- for every meeting actually attended by him subject to the condition that the total amount should not exceed 90 percent of the amount that would be due to him in any one month had he attended the requisite number of meetings.
Section 3 (3) Members are to be paid full compensatory allowance for the month in which no meetings have been held and if a member is detained under any law for the time being inforce, he shall be paid full compensatory allowance for the detained period.
Compliance of these provisions may be seen. Section 3-A 2. Constituency, secretarial and postal facilities allowance.
(a) Each member shall be paid constituency, Secretarial and postal facilities allowance at the rate of Rs. Eight thousand per mensem and
Section 3 AA office allowance and constituency @ Rs five thousand per mensem These payments may be test-checked according to the codal provisions. Section 4 and Rule 3 to 7 under Section 5
3. Travelling and Halting allowance. (i) Various provisions under which Travelling allowance and Halting allowance are paid to the Speaker, Deputy Speaker, Chairman of the Committee and members are given in Rules 3 to 7 of the Punjab Legislative Assembly (Allowance of Members) Rules 1957 framed under Section 5 of the Punjab Legislative Assembly (Allowances of Members) Act, 1942. Similarly, facilities of journeys performed within or outside India are covered under the provisions of Section 4 (B) of the Act ibid.
Rule 9 under Section 5
(ii) Under Rule 9 of the Rules ibid, Travelling/Halting Allowance of Members for attending the meetings of committees appointed by Government are to be paid after pre-audit by the Accountant General. The claims may be checked according to these provisions.
Section 4-A (1) Rule 11 Schedule-III under section 5
4. Residential accommodation. A member shall be entitled to residential accommodation on concessional rates at the place of sitting of the Assembly. He shall be charged for accommodation in his capacity as such provided to him at Chandigarh at the specified rates given below:-
Rent (inclusive of water
& electricity charges) Bedding charges etc.
Total
1. Members of the Punjab Vidhan Sabha, who have not been allotted MLA’s flat (one room)
Rs.3.00 -- Rs.3.00
2. For personal use of members of Punjab
Rs.7.00 Rs.8.00 Rs. 15.00
29
Vidhan Sabha who have been allotted MLAs flats.
Relevant records may be seen in the light of these provisions. Section 4-A(2) Section 4-A(2) amendment font note
5. Installation of Telephone Every member shall be entitled to have a telephone installed at any place within his constituency or at his place of residence or at -Chandigarh and all charges in r/o installation and security deposit shall be paid by the member, himself and the amount so paid shall be reimbursed to the member by the Government on production of receipts obtained from the Post & Telegraphs Department; The charges in r/o rental local and outside calls made from one or more telephones installed in his name within the State of Punjab and the U.T of Chandigarh shall also be paid initially by the member himself and the amount so paid shall be reimbursed on production of receipts obtained from Posts and Telegraphs Department. Provided that the reimbursement of charges shall not exceed one lakh twenty thousand rupees per annum w.e.f. 23.4.2003.
(Section 4A of The Punjab Legislative Assembly (Allowances of Members) Act 1942.
Compliance of these provisions may be seen.
6. Recovery of Government dues from compensatory allowance. If any person to whom any amount is admissible under this Act has not paid to the State Government any amount payable by him on account of any residential accommodation or any other facility of whatever nature provided to him by the State Government in his capacity as Minister Leader of the Opposition as defined in the Salary and Allowances of (Leader of Opposition in Legislative Assembly) Act 1978 Speaker, Deputy Minister, Deputy Speaker, Chief Parliamentary Secretary or Member, the amount so due from him may be recovered from the amount admissible to him under this Act and if no amount is admissible or the amount so admissible insufficient the amount so due shall be recovered as arrear of Land Revenue. During test-check it may be seen whether the department is following these instructions. (Authority Section 3 of the Punjab. Legislative Assembly(Allowances of Members)Act 1942.)
Rule 10(1) under Section 5 Rule 10(2) under Section 5
7. Time barred claim. No claim on account of allowances of members not preferred within one year of its becoming due shall be paid without pre-audit by the Accountant General. However, claims which have been allowed to remain in abeyance for a period exceeding 18 months shall not be pre-audited by Accountant General except under sanction of the speaker. The procedure actually followed may be seen and departure, if any, highlighted in the Local Audit Report.
30
Section 4C(1)a
Section 4-C(2)
Rule 6(1) under Section 4-C
8. Advance for building or purchasing a house. A repayable interest bearing advance not exceeding Rs. 10 lakhs is payable to each Minister, Speaker/Deputy Speaker and Member for building or for the purchase of a house. No advance for building a house shall be sanctioned unless the plot or land on which the house is to be built is exclusively owned and possessed by the member and it is free from all encumbrances. The house must be purchased within one month from the drawal of the advance. The procedure actually followed by the department may be examined and distortions, if any, commented upon in the Local Audit Report.
Section 4-C (1) (b)
9. Advance for purchase of vehicle Each Minister/Speaker/Deputy Speaker/ Member is entitled to a repayable advance not exceeding Rs. Six lakh or the anticipated price, whichever is less, for purchase of a Motor Car or A Jeep or for conversion of petrol driven Motor Car or a jeep to a diesel driven vehicle or an advance not exceeding Rs.25000/- or the anticipated price, whichever is less, for purchase of a Motor-Cycle or a Scooter. A member is entitled to a second repayable advance if he has cleared all the dues of the first repayable advance. The compliance of those provisions may be seen.
Note 1. 2. 3. 4. 5.
10. Interest on Advances. Minister and Deputy Minister In respect of advance sanctioned under rules 4,6 and 7 interest shall be charged at the same rate at which it is charged by the Government from time to time on such advances made to its class I officers. Speaker, Deputy Speaker and members In r/o the advances sanctioned under rules 4,6 and 7, the interest shall be charged at the rate of six per cent per annum. The interest shall be rounded off to the nearest rupee. The interest shall be calculated on the balance outstanding on the last day of each month. In case where the advance is drawn in more than one instalment the rate of interest applicable shall be determined with reference to the date on which the first instalment is drawn.
The interest shall also be recoverable alongwith the principal amount in the manner indicated in rule 13.
The Audit office shall check the correctness of the interest to be recovered from the Minister, Speaker/Deputy Speaker and members (Authority Rule 11 of The Punjab Legislative Assembly (Grant of Advance to Minister, Deputy. Minister Speaker,. Deputy Speaker and Member) Rules.
Rule 13(I) under Section
Penal interest. Without prejudice to any other action that may be taken under rules a member who is found to have misutilised the advance or has not fulfilled all or any of the condition of the sanction or has retained the amount of the advance beyond the period specified for utilisation a penal interest shall be charged at
31
Section 4-C
such rate as the Government may from time to time specify. (Authority Rule 12 of The Punjab. Legislative Assembly (Grant of Advance to Minister/Dy. Minister, Speaker, Deputy. Speaker and member) Rules. The specified checks may be exercised and it may be seen whether the department follows the correct procedure.
11. Recovery of Advances. (i) Minister/Deputy. Minister, Speaker and Deputy. Speaker The advance sanctioned under rules 4,6 and 7 shall be repayable in equated monthly instalments commencing from the month immediately succeeding that in which the advance has been drawn. The instalments of the advance shall be so regulated that the entire amount of advance alongwith interest is recovered within a period of 10 years (except in the case of Speaker and Deputy Speaker in whose case the period is 15 years) from the date of drawal of advance. Provided that if a minister fails to pay any instalment of advance on due date the whole amount of advance or so much thereof as shall then remain due and unpaid alongwith interest shall become payable immediately Provided further that in the event of demise of the minister, the amount of advance so much thereof shall then remain due and unpaid shall become payable with interest due thereon and in the event of failure of legal heirs of the minister to deposit the same within a period of one month from the date of demise, the same shall be recovered from the sale of the property mortgaged. The amount of advance alongwith interest or any balance due from any minister shall without prejudice to other rights and remedies of the Government shall also be recoverable from the pension if any admissible to him under the Punjab. State Legislative Members (Pension and Medical facilities Regulation) Act 1977. (Authority Rule 13 of The Punjab. Legislative Assembly (Grant of Advance to Minister/Deputy. Minister, Speaker, Dy Speaker and member) Rules
Members The advance sanctioned under rule 4 shall be repayable in equated monthly instalments commencing on the expiry of a period of six months from the date of drawl of the first instalment or the completion of the building whichever is earlier and the advance sanctioned under Rules 6 or 7 shall be repayable in equated monthly instalments commencing from the month in which the advance has been drawn. The instalments of advance shall be so regulated that the entire amount of advance alongwith interest is recovered within a period of 15 years from the date of drawl of advance. Provided that if a guarantee fails to pay three monthly instalments consecutively of the advance sanctioned under rules 4, 6 and 7 on due date the whole amount of advance or so much there of shall then remain due and unpaid alongwith the interest due thereon shall become payable immediately. Provided further that in the event of demise of the guarantee the amount of advance or so much thereof shall then remain due and unpaid shall subject to the provision of sub section (3-A) of section 4-C of the Act become payable forthwith to the Government with interest due thereon, and in the event
32
subject to the provision of sub section (3-A) of section 4-C of the Act become payable forthwith to the Government with interest due thereon, and in the event of failure by the legal heirs of the guarantee to deposit the same within a period of three months from the date of demise, the same shall be recovered from the sale of the property mortgaged.
The amount of advance alongwith interest or any balance due from any guarantee shall without prejudice to other rights and remedies of the Government also be recoverable from the pension if any admissible to him under Punjab State Legislature Member (Pension and Medical Facilities Regulation) Act 1977. The amount of the monthly instalment of the refund of advance as fixed shall be deposited by the guarantee in the Punjab Government Treasury at Chandigarh or in any other Government Treasury of State of Punjab and the original Challan shall be submitted to the Secretary. Punjab. Vidhan Sabha by the 10th of that month.
(Authority Rule 13 of The Pb. Legislative Assembly/Grant of Advance to Minister/Deputy. Minister, Speaker/Deputy. Speaker and member) Rules.
12. Medical facilities. Every person holding for the time being any of the offices mentioned in sub-section (1) of Section 2 of the Punjab State Legislature Officers, Minister and Members (Medical Facilities) Act 1965 shall be entitled for himself and for members of his family medical reimbursement as per the actual medical bills submitted. Authority: Rule 2 of of the Punjab. State Legislature Officers, Ministers and
Member (Medical Facilities) Rule 1966 amended vide Notification dated 20 February 2004).
13. General. 1. Besides the above provisions, further amendments to the Act/Rules and
fresh orders issued, if any, may be gone through before taking up the Audit and audit findings, if any, commented upon in the Local Audit Report.
2. Other routine checks as are being exercised during test-check of accounts of auditee organisations may also be exercised.
3. The proposal for taking up the audit may be submitted to Accountant General indicating therein time schedule of audit, names of officers/officials who are to be deployed for auditing the accounts.
4. The memos containing preliminary audit findings to be issued to the Secretary Punjab Vidhan Sabha shall be issued under the signatures of the Senior Deputy Accountant General (I.C.).
5. The audit note shall be put up to Accountant General for perusal and approval before issue.
Among other things the following points of guidelines need to be strictly followed:
33
(1) Besides these provision, further amendments to the Act/Rules and fresh orders
issued, if any, may be read before taking up the audit and audit findings commented
upon in the L.A.R.
(2) Other routine checks as are being exercised during test check of accounts of auditee
organisations may also be exercised.
(3) The proposal for taking up the audit may be submitted to the Pr. Accountant General
indicating the time schedule of audit, names of officers/officials who are to be
deployed for auditing the accounts.
(4) The memos containing preliminary audit findings to be issued to the Secretary, Punjab
Vidhan Sabha shall be issued under the signatures of the Group Officer (I-C).
(5) The audit note shall be put up to the Principal Accountant General for perusal and
approval before issue.
34
CHAPTER –3
DEPARTMENT OF EDUCATION
General
The system of school education in the State was divided into four levels namely;
Primary, consisting of first – fifth classes; Middle, consisting of sixth-eighth classes; High,
consisting of ninth – tenth classes and Senior Secondary consisting of eleventh; twelfth
classes. As was the number of levels, so was the type of schools i.e., Primary, Middle, High
and Senior Secondary Schools.
The four levels of school education were restructured into two levels i.e. Elementary and
Secondary Levels.
Elementary level consists of first to eighth classes.
Secondary level consists of ninth to twelfth classes. The old system of common syllabi for
ninth, tenth classes and streams for eleventh, twelfth classes was continued.
The detail of new system has been notified vide Government of Punjab, Department of
Education (Education –VII branch) vide No. 10/6/2002-3E7/7825 dated 1st April, 2003
(Appendix – III).
Accounts of Educational Institutes (Colleges and Schools)
3.1 Expenditure - (a) The check prescribed for the contingent accounts should be applied
to the contingent charges (See Chapter 10 of Volume I of this Manual).
(b) The other main component of expenditure in education department is
establishment expenditure. The following checks be exercised while checking the connected
records.
(1) Compare the number of persons for which pay is drawn with number of posts
sanctioned/in position;
(2) Compare the names of the persons for which pay is drawn with list of service books;
(3) Totals of gross amount and net amount payable to each individual as also the totals
and the net amount drawn on the bills be checked.
(4) Particulars and details of the bills should be compared with the Treasury Bill
Book/Bill Register;
35
(5) Amount drawn should also be checked with the "List of payments/vouchers" being
supplied by Hqrs. Section and entries in the Cash Book.
(6) See that proper acquittance for each amount disbursed, duly stamped where
necessary exists.
(7) See that the amounts remaining undisbursed for more than 3 months are refunded
either in cash or by short drawal.
(8) Arrears of pay, allowances, leave salary etc. are not drawn through regular monthly
pay bills but are drawn in separate bills and a note of payment of arrears in the office
copies of the bills for the period to which claim pertains is being made;
(9) See that the disbursements made are traceable in the Cash Book on the dates on
which they are actually made;
(10) Where pay and allowances are remitted through postal money order, it should be
seen that the commission due/paid on the money order has been deducted from the
amount to be paid and that the money order acknowledgement contains the nature
and particulars of remittance and the period to which it pertains and that these are
same as per office record.
(11) Compare the rate of pay of each individual drawn in the bill with the service book.
(12) Checking of pay bills is also to be done with reference to initial and primary records
containing the authority for the events necessitating the regulation of pay and
allowances such as increment certificate sanctioning the increments orders declaring
him/her fit to cross the efficiency bar, orders of promotion/reversion and fixation of
pay on such promotion/reversion, sanction of leave, orders of suspension if any and
the subsistence allowance granted, general orders of Government governing the pay
scales, different types of allowances admissible and specific orders of Government in
regard to grant of special pay/allowance etc.
3.2 Cash Book - See that cash book has been maintained in the prescribed form and in
accordance with the instructions contained in Rule 2.2 to 2.7 of the P.F.R. Volume I.
Account of cash and cash book should be checked with reference to the procedure laid
down in this regard in Chapter 10 of Volume I of this Manual.
36
3.3 Stock Books /Registers - (a) There are different kinds of Stock Books/ Registers
maintained in the Educational Institutions viz. Science, Drawing, Craft Training, Library
Books, Boarding House and Office Miscellaneous etc. It should be seen that purchases of
stock articles such as Science Apparatus, furniture etc. are made through the Store Purchase
Department or from the Government Institutions and Government approved firms.
(b) It should also be seen that the articles of value, if any, manufactured by the
students are brought on to the stock book/register concerned.
(c) See that separate accounts are kept of articles purchased from State
Revenue and from Boy’s Fund.
3.4 Physical verification – It should be seen that the stock is verified periodically and
the result of verification recorded. All items which have become obsolete or outlived its life
need to be got condemned and put to auction periodically.
3.5 Grants-in-Aid- Grants in-aid Rules in respect of grants made to Educational
Institutions are contained in Chapter II and III of the Punjab Education Code. The audit of
grants-in-aid should be conducted as prescribed in Chapter 5 of Section III of C.A.G.’s
M.S.O.(Audit).
3.6 Fee Concession- Fee concessions allowed to students should be checked with
reference to the provisions of the Punjab Education Code and other orders issued by the
State Governments concerned from time to time.
(Comptroller and Auditor General letter No. 1229-Admn. I/538-56, dated 25th April, 1959. Education IV Section file)
3.7 Audit of N.C.C. Units- Expenditure relating to N.C.C. units is being incurred
by the Officers Commanding and should be checked in accordance with the orders contained
in the N.C.C. Act and Rules made thereunder and against sanctions accorded by the
competent authority.
3.8 Audit of Scholarships- The scholarships granted to the students should be
checked with reference to rules and orders contained in Punjab Education Code and in
accordance with the orders of the State Government. The rates and conditions under which
the scholarships are payable are given in appendix III of this Manual.
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The Central audit of scholarship payment vouchers should be discontinued with
effect from. April, 1982. Instead these should be checked during local audit of Departmental
Offices. The payment of scholarships relating to one month in each financial year should be
subjected to audit, even though payments would have taken place in different months. It
should also specially be ensured that a proper system exists in Departmental Offices for
keeping a continuous record of all such payments and that acquittances have been received
and filed.
(C.A.G.’s letter no. 13/TA/82/540-TA-1/45-82 dated 24.4.82).
3.9 Besides the above the Plan schemes of the State Government as listed in Annexure-
A which are currently being implemented by this department should also be checked w.r.t.
the allocation of funds, targets and achievements. The shortfall, if any, be brought out and
got commented upon by the responsible officer of the department.
3.10 The International Organisation of Supreme Audit Institutions (INTOSAI) auditing
standards and ASOSAI guidelines for dealing with fraud and corrupt practices as
incorporated at Para No. 8.2 (b)and 8.17 of Inspection Civil Manual Vol.I may also be kept
in mind.
SARVA SHIKSHA ABHIYAN
The Sarva Shiksha Abhiyan is to provide useful and relevant elementary education
for all children in the 6 to 14 age group by 2010. There is also another goal to bridge social,
regional and gender gaps, with the active participation of the community in the management
of schools.
Financial Norms Under Sarva Shiksha Abhiyan
w The assistance under the programme of Sarva Shiksha Abhiyan will be on 85:15
sharing arrangement during the IX Plan, 75:25 sharing arrangement during the X
Plan, and 50:50 sharing thereafter between the Central Government and state
Governments. Commitments regarding sharing of costs would be taken from State
Governments in writing.
w The State Governments will have to maintain their level of investment in elementary
education as in 1999-2000. The contribution as State share for SSA will be over and
above this investment.
38
w The Government of India would release funds directly to the State Implementation
Society. The further installments would be released to the Society only after the
State Government has transferred its matching funds to the Society and expenditure
of at least 50% of the funds (Centre and States) transferred has been effected.
w The support for teacher salary appointed under the SSA programme could be shared
between the Central Government and the State Government in a ratio of 85:15 during
the IX Plan, 75:25 during the X Plan and 50:50 thereafter.
w All legal agreements regarding externally assisted projects will continue to apply
unless specific modifications have been agreed to, in consultation with foreign funding
agencies.
w Existing schemes of elementary education of the Department (except Mahila
Samakhya, National Bal Bhawan and NCTE) will converge after the IX Plan. The
National Programme for Nutritional Support to Primary Education (Mid-Day-Meal)
would remain a distinct intervention with foodgrains and specified transportation costs
being met by the Centre and the cost of cooked meals being met by the State
Government.
w District Education Plans would inter-alia, clearly show the funds/resource available
for various components under schemes like PMGY, JGSY, PMRY, Sunishchit
Rozgar Yojana, Area fund of MPs/MLAs, State Plan, foreign funding (if any) and
resources generated in the NGO sector.
w All funds to be used for upgradation, maintenance, repair of schools and Teaching,
Learning Equipment and local management to be transferred to VECs/School
Management Committees/Gram Panchayat/or any other village/school level
arrangement for decentralization adopted by that particular State/UT. The
village/school based body may make a resolution regarding the best way of
procurement.
w Other incentive schemes like distribution of scholarships and uniforms will continue to
be funded under the State Plan. They will not be funded under the SSA programme.
The major financial norms under SSA are as in Annexure-B.
39
The audit of other schemes of the Education Department may also be conducted on
the lines, details of the schemes and Government Rules and Orders on the subject and
schemes.
40
Annexure – A
State Level Schemes
Primary Education (Elementary Education w.e.f. 1-4-2003)
Administration and Supervision Additional Staff at District Headquarter
Opening of Primary schools
Part-time Sweepers in Schools
Sarv Shikhsa Abhiyan
In-service Training to JBT Teachers in DIETS
Grants under 11th Finance Commission – Elementary Education
Universal and Compulsory Primary Education (PMGY)
Selective funds for maintenance and repair of existing assets of primary school (buildings)
Management information system
Free Text Books to boy students (Non-SC) at Primary Stage
Middle Education (Elementary Education w.e.f. 1-4-2003)
Upgradation of Primary Schools to Middle Standard (Salary Component)
Secondary Education
Creation of staff for new Districts
Strengthening of Science Education
Posts of Laboratory Attendants
Improvement of Science Education in Schools
Setting up of New In-service Training Centres
Upgradation of Middle Schools to High level (Salary component)
Introduction of 10+2 system of Education in Government schools (Salary component)
Adult Education Programme
Grants under 11th Finance Commission – Computer Training for school children
Grants under 11th Finance Commission – Special Problems Promotion of Girls Education
Special facilities and Scholarships for meritorious poor SCs and other economically weaker section students.
Construction of Shiksha Bhawan
Education for children of Special Group (Handicapped Children)
41
Selective funds for maintenance and repair of existing assets (School buildings)
Creation of Posts for Agriculture Teachers in rural Government schools
Modified Computer Literacy Class Project
Higher Education
State level schemes
Chairs and Job Oriented Courses Matching Contribution for UGC aided projects Opening of Regional Centre at Muktsar Expansion of Colleges Improvement in Existing Colleges Development of Colleges and Hostels under UGC aided Projects Hostels in Government Colleges Selective funds for maintenance and repair of existing assets or colleges (buildings) Grant to un-aided Rural Colleges for Education Infrastructural Development Language (Development on Modern Indian Languages)
State Level Schemes
Development of Punjabi Development of Hindi Development of Urdu Development of Sanskrit Punjabi Week Publication of Books – Rare and Reference Books Creation of Staff for Two New Districts Establishment of Urdu Academy at Malerkotla Purchase of Book Exhibition Van Multi Media Internet etc. District Level Scheme
Provision of facilities for improvement of Primary Education (for seating)
Teaching aids/Sports materials
Provision of facilities for improvement of Secondary Education (for buildings)
Provision of facilities for improvement of Secondary Education (for seating)
42
Annexure – B
INTERVENTION NORM 1. Teacher Ø One teacher for every 40 children in primary and upper primary.
Ø At least two teachers in a primary school Ø One teacher for every class in the upper primary.
2. School/Alternative schooling facility
Ø Within one kilometer of every habitation. Ø Provision for opening of new schools as per State norms or for
setting up EGS like schools in unserved habitations. 3. Upper Primary
schools/Sector Ø As per requirement, based on the number of children completing
primary education, up to a ceiling of one upper primary school/section for every two primary schools.
4. Classrooms Ø A room for every teacher or for every grade/class, whichever is lower in primary & upper primary, with the provision that there would be two class rooms with verandah to every primary school with at least two teachers.
Ø A room for Head-Master in upper primary school/section.
5. Free textbooks Ø To all girls/SC/ST children at primary & upper primary level within an upper ceiling of Rs 150/- per child.
Ø State to continue to fund free textbooks being currently provided from the State Plans.
Ø In case any State is partially subsidizing the cost of textbooks being supplied to children in Elementary classes, then the assistance under SSA would be restricted to that portion of the cost of the books which is being borne by the children.
6. Civil works Ø Programme funds on Civil Works shall not exceed the ceiling of 33% of the entire pr oject cost approved by the PAB on the basis of perspective plan prepared for the period till 2010.
Ø This ceiling of 33% would not include the expenditure on maintenance and repair of buildings.
Ø However, in a particular year's annual plan provision for civil works can be considered upto 40% of the annual plan expenditure depending on the priority assigned to various components of the programmes in that year, within the overall project ceiling of 33%.
Ø For improvement of school facilities, BRC/CRC construction. Ø CRCs could also be used as an additional room. Ø No expenditure to be incurred on construction of office buildings. Ø Districts to prepare infrastructure Plans.
43
7. Maintenance and repair of school buildings
Ø Only through school management committees/VECs. Ø Upto Rs 5000 per year as per specific proposal by the school
committee. Ø Must involve elements of community contribution. Ø Expenditure on maintenance and repair of building would not be
included for calculating the 33% limit for civil works. Ø Grant will be available only for those schools which have existing
buildings of their own.
8. Upgradation of EGS to regular school or setting up of a new primary school as per State norm
Ø Provision for TLE @ Rs 10,000/- per school Ø TLE as per local context and need Ø Involvement of teachers and parents necessary in TLE selection
and procurement Ø VEC/school-village level appropriate body to decide on best
mode of procurement. Ø Requirement of successful running of EGS centre for two years
before it is considered for upgradation. Ø Provision for teacher & classrooms.
9. TLE for upper-primary
Ø @ Rs 50,000 per school for uncovered schools. Ø As per local specific requirement to be determined by the
teachers/school committee. Ø School committee to decide on best mode of procurement, in
consultation with teachers Ø School Committee may recommend district level procurement if
there are advantages of scale.
10. Schools grant Ø Rs 2000/- per year per primary/upper primary school for replacement of non-functional school equipment.
Ø Transparency in utilisation Ø To be spent only by VEC/SMC
11. Teacher grant Ø Rs 500 per teacher per year in primary and upper primary Ø Transparency in utilisation
12. Teacher training Ø Provision of 20 days in-service course for all teachers each year, 60 days refresher course for untrained teachers already employed as teachers, and 30 days orientation for freshly trained recruits @ Rs 70/- per day.
Ø Unit cost is indicative; would be lower in non residential training programmes
Ø Includes all training cost Ø Assessment of capacities for effective training during appraisal
will determine extent of coverage. Ø Support of SCERT/DIET under existing Teacher Education
Scheme
13. State Institute of Educational Management and Training (SIEMAT)
Ø One time assistance upto Rs 3 crore Ø States haves to agree to sustain Ø Selection criteria for faculty to be rigorous
44
14. Training of community leaders
Ø For a maximum of 8 persons in a village for 2 days in a year – preferably women
Ø @ Rs 30/- per day per person 15. Provision for
disabled children Ø Upto Rs 1200/- per child for integration of disabled children, as
per specific proposal, per year Ø District Plan for children with special needs will be formulated
within the Rs 1200 per child norm Ø Involvement of resource institutions to be encouraged
16. Research, Evaluation, supervision and monitoring
Ø Upto Rs 1500 per school per year Ø Partnership with research and resource institutions, pool of
resource teams with State Specific focus Ø Priority to development of capacities for appraisal and
supervision through resource/research institutions and on an effective EMIS
Ø Provision for regular school mapping/micro planning for up dating of household data
Ø By creating pool of resource persons, providing travel grant and honorarium for monitoring, generation of community-based data, research studies, cost of assessment and appraisal terms and their field activities, classroom observation by resource persons.
Ø Funds to be spent at national, state, district sub district, school level out of the overall per school allocation.
Ø Rs 100 per school per year to be spent at national level Ø Expenditure at State/district/BRC/CRC/School level to be
decided by State/UT. This would include expenditure on appraisal, supervision, MIS, classroom observation, etc. Support to SCERT over and above the provision under the Teacher Education scheme may also be provided.
Ø Involvement of resource institutions willing to undertake the specific responsibilities.
17. Management Cost Ø Not to exceed 6% of the budget of a district plan Ø To include expenditure on office expenses, hiring of experts at
various levels after assessment of existing manpower, POL, etc.; Ø Priority to experts in MIS, community planning processes, civil
works, gender, etc. depending on capacity available in a particular district
Ø Management costs should be used to develop effective teams at State/District/Block/Cluster levels
Ø Identification of personnel for BRC/CRC should be a priority in the pre-project phase itself so that a team is available for the intensive process based planning.
45
18. Innovative activity for girl's education, early childhood care & education, interventions for children belonging to SC/ST community, computer education specially for upper primary level
Ø Upto Rs 15 lakh for each innovative project and Rs 50 lakh for a district per year will apply for SSA.
Ø ECCE and girls education interventions to have unit costs already approved under other existing schemes.
19. Block Resource Centres/Cluster Resource Centres
Ø There would be ordinarily one BRC in each Community Development (CD) Block. However, in states, where the sub-district educational administrative structure like educational blocks or circles, have jurisdictions which are not co-terminus with the CD Blocks, then the State may opt to have a BRC in such a sub-district educational administrative unit. However, in such a case the overall expenditure on BRC s and CRCs in a CD Block, both non-recurring and recurring, would not be more than the overall expenditure that would have been incurred on BRCs and CRCs in case if only one BRC per CD Block were opened. Ø BRC/CRC to be located in school campus as far as possible.
Ø Rs 6 lakh ceiling for BRC building construction wherever required.
Ø Rs 2 lakh for CRC construction wherever required – should be used as an additional classroom in schools
Ø Total cost of non-school (BRC & CRC) construction in any district should not exceed 5% of the overall projected expenditure under the programme in any year.
Ø Deployment of upto 20 teacher in a block with more than 100 schools; 10 teachers in smaller Blocks in BRCs and CRCs put together
Ø Provision of furniture, etc. @ Rs 1 lakh for a BRC and Rs 10,000 for a CRC
Ø Contingency grant of Rs 12,500 for a BRC and Rs 2500 for a CRC, per year
Ø Meetings, Travel allowance: Rs 500/- per month per BRC, Rs 200/- per month per CRC
Ø TLM Grant: Rs 5000/- per year per BRC, Rs 1000/- per year per CRC
Ø Identification of BRC/CRC personnel after intensive selection process in the preparatory phase itself.
46
20. Interventions for out of school children
Ø As per norms already approved under Education Guarantee Scheme & Alternative and Innovative Education, providing for the following kind of interventions-
w Setting up Education Guarantee Centres in unserved habitations w Setting up other alternative schooling models w Bridge Courses, remedial courses, Back-to-School Camps with a
focus on mainstreaming out of school children into regular schools.
21. Preparatory activities for micro-planning, household surveys, studies, community mobilization, school-based activities, office equipment, training and orientation at all levels, etc.
Ø As pe r specific proposal of a district, duly recommended by the State. Urban areas, within a district or metropolitan cities may be treated as a separate unit for planning as required.
Abbreviations used above
BRC Block Resource Centre
CRC Cluster Resource Centre
DIET District Institute of Education and Training
EGS Education Guarantee Scheme
EMIS Educational Management Information System
ECCE Early Childhood Care and Education
MIS Management Information System
SMC School Management Committee
SCERT State Council of Educational Research and Training
TLE Teaching Learning Equipment
TLM Teaching Learning Material
VEC Village Education Committee
47
CHAPTER – 4
Civil Nazir’s Malkhana Accounts
4.1 The rules contained in Chapter 10-A of the High Court Rules and Orders, Volume
IV should be read.
4.2 Check the property noted in the register in detail with the files concerned and see
that their deposit is in order and that the sale proceeds are duly credited into the Treasury.
4.3 See that credit of sale proceeds or return of property is duly attested by the Officer-
in charge.
4.4 See that the cash is deposited into the Treasury at once and not kept in the
Malkhana.
4.5 Verify a few entries made in the register with the articles in the malkhana and initial
such entries.
4.6 See that the register has been inspected monthly and that the property is verified by
the Presiding officer of the court at least once in six months.
4.7 See that the register is closed annually and the undisposed of cases are carried
forward to the next year.
4.8 Rule 2(b) of Chapter II (Part C) of Volume III of Rules and Orders of Punjab High
Court, inter-alia, lay down that the case property is to remain in the custody of Police till the
decision of the case. This property is to be transferred to the Malkhana under the District
Nazir immediately after the decision of the court. During local audit it should be seen that
there is no abnormal delay in the transfer of case property to the Malkhana by the Police.
4.9 Since the Malkhana Accounts are susceptible to the scope of fraudulent entries and
disposal of articles maintained, the auditors during the course of audit should observe the
ASOSAI guidelines incorporated at Para No. 8.2 (b) of Vol. I of this manual.
48
CHAPTER - 5
District Judge’s Coping Agency Accounts
5.1 Before taking up the audit, the rules contained in Chapter 17 of the High Court Rules
and Orders Volume IV and ‘Copy Agency Rules’ should be studied.
5.2 Check the entries in register No. “D” with the applications. See that every
application is as far as possible in form C.D. 1 and bear a forty paise court fee stamp, apart
from the court fee stamps, if any, to cover the cost of the copy-vide Rule 9(1) of Chapter 17
of High Court Rules and Orders Volume IV.
See that if a copy is ordered to be prepared, the officer receiving the application;
(a) endorses or causes to be endorsed thereon the date and in the case of urgent
applications, the time of presentation;
(b) cancels the court fee stamps;
(c) issues receipt of the application in form C.D. 10;
(d) causes the application to be registered in form C.D.2 and the serial No. of the
register given in red ink on the reverse of the application;
(e) causes the application to be made over to the Record Keeper, if it relates to a
decided case or to Ahlmad, if it relates to a pending case,-vide rule 15 of Chapter 17
of High Court Rules and Orders Volume IV.
(f) copying fees are charged in accordance with the rates contained in schedule
appended to Chapter 17 of High Court Rules and Orders Volume VI and Copy
Agency Rules made thereunder.
(g) if a copy is delivered after ten days, a fresh application with a forty paise court fee
stamp is made,-vide rule 38(1) of Chapter 17 of High Court Rules and Orders
Volume IV.
5.3 See that the entries in column no. 9 of Register ‘D’ are totaled and the applications
not disposed of during the month are entered fresh as opening balance at the beginning of the
next month. Undisposed applications should be traced in the next month’s register in detail.
5.4 See that copies when prepared are delivered or dispatched by the Copying Agent, the
Copying Agency, before delivering a copy shall make sure that all fees chargeable according
to the schedule (annexed) to Chapter 17 of Punjab and Haryana High Court Rules and
49
Orders, Volume IV have been recovered. In cases of refusal to pay the copying fee wholly
or partly, either personally or when sent by V.P.P the Copying Agent shall arrange to
recover the same in accordance with the provision of para 53 of Chapter 17 of Punjab High
Court Rules and Orders, Volume IV. See that the Copying Agent before any copy is
delivered, endorses the date of delivery and verifies the cancellation of court fee stamp vide
Rule 36 of Chapter 17 of the High court Rules and Orders Volume IV.
5.5 See that the Copying Agent maintains a separate register in Form C.D. 11 in which
he shall enter the balance of files recoverable in each case and refused V.P.P.s and from
which he shall prepare the statement required by rule 53(2) vide rule 38(4) of Punjab and
Haryana High Court Rules and Orders Volume IV.
5.6 See that the cause of the return of the application is invariably given in register ‘D’.
In order to verify the refunds, if any, it is to be seen that these are correctly allowed and the
instructions contained in rule 37(1),(2),(3),(4),(5) of Chapter 17 of Punjab High Court Rules
and Orders Volume IV are followed.
5.7 See that the copies are prepared in the manner laid down in Rules 18 to 23 of
Chapter 17 of Punjab High Court Rules and Orders Volume IV.
5.8 The translation charges payable in court fee stamps shall be as follows:
The work of transcribing, transliterating and printing the record will be charged at the following rates;
Transcribing the records 1000 words Rs.1.67
Transliterating the records per 1000 words 2.50
Printing page of Printed matter 3.62
Translating and revising the records per 250 words or part thereof 1.75
Typewriting and revising the records per 1000 words 1.75
Printing per page of Printed matter 3.62
Correct Proof per page 0.50
Paper per sheet of Printed matter 2.02
Typewriting charges of the record (six copies) to be prepared in 2 sets of 3 copies each at the rate of per 1000 word or part there of
4.25
(Authority-Rule and Orders of Punjab High Court, Volume V, Page 34)
50
See that the Translator receives half of the fees mentioned in Rule 3 and payments
are made in cash out of the imprest of the Copying Supervisor and recouped as “Refunds”.
5.9 (a) See that a register of daily work done by copyist is maintained by each
copyist in form C.D. 5. The register shall be written up daily by the Examiner who shall at
the end of the month, prepare a statement and submit a report on the adequacy or
inadequacy of the monthly out-turn of each Copyist to the District and Session Judge vide
Rule 48 of Chapter 17 of High Court Rules and Orders Volume IV. The following minimum
daily outturn is prescribed for each copyist:-
Words Pages Type written 7,200 20 Hand written: (1) English 3,600 15 (2) Vernacular 3,750 15
(Rule 46 of High Court Rules and Orders Volume IV).
(b) See that copies are supplied free only in cases mentioned in rule 4 of Punjab High
court Rules and Orders Volume IV, Chapter 17.
(c) If an application is rejected or is not in order or if for any reason, it is not possible to
prepare the copy asked for, see that the application is filed, after being kept pending for
fifteen days or returned by Registered post if the applicant has paid extra fee for registered
post or V.P.P. vide Rule 13 of Chapter 17 of High Court rules and Orders Volume IV. The
Court Fee label of forty paise affixed to the application shall be destroyed by the Copying
agent in the presence of Copying Supervisor in the manner laid down in the rule 39 of
Chapter 17 of Punjab High Court Rules and Orders volume IV vide note below rule 13 ibid.
(d) A copy shall ordinarily be ready by the third working day of the receipt of application
but an urgent copy shall be ready before the close of the same day, if possible, provided the
application is presented with the urgent fee within the first two hours of the same day. See
that where copy is supplied urgently, urgent fee at the rate of Rs.5/- per copy is recovered
from the applicant vide Note (iv) below the Schedule in Chapter 17 ibid.
(e) See that the Copying Supervisor maintains a register in Form C.D. 6 for payments
received by money order or through V.P.P. and converts such payments into court fee
stamps, affixes them to the application and then cancels them by punching out the figure-
51
head, so as to leave the amount designated on the stamp untouched vide rule 33(1) of
Chapter 17 of High Court Rules and Orders Volume IV.
(f) See that the Permanent Advance Register, intended for refunds and contingent
expenditure in Form C.D. 4 is kept and maintained personally by the copying Supervisor vide
rule 54 of Chapter 17 of High Court Rules and Orders Volume IV. See that refunds are
made on Form C.D. 9 by the Copying Supervisor out of his imprest which is recouped by
means of a contingent bill on the last working day of the month or earlier, if necessary, as in
the case of permanent advance vide rule 37(2) of Chapter 17 of High Court Rules and
Orders Volume IV. See that the refund Orders are cancelled at the time of recouping the
advance and the word ‘Cancelled’ written in red ink, by the Copying Agent and initialed by
the Copying Supervisor. The refund vouchers not exceeding Rs.25/- in amount are retained:
vide rule 37(4) of Chapter 17 of High Court Rules and Orders, volume IV.
(g) See that the particulars entered in the refund bill are verified by the Copying Agent,
countersigned by the copying Supervisor and the pay order passed by the officer-in-charge.
(h) A separate income account is kept by the Copying Agent in Register C.D. 3 in which
each day’s income is recorded by the Copying Agent and totaled monthly, vide rule 53(1) of
Chapter 17 of High Court Rules and Orders, volume IV. After the close of each month, the
Copying Agent prepares a statement showing the cases in which the fee or charge of 0.75P
in court fee stamps is levied. If required by V.P.P., the Copying Supervisor has submitted to
the collector through District and Sessions Judge, for recovery of fees as arrears of land
revenue,-vide rule 53(2) of Chapter 17 ibid.
(i) See that if the copy is required by registered post an extra charge of 0.75P in Court
fee stamps is levied. If, required by V.P.P. an extra charge of 0.90.P in court fee is levied.
(j) See that a receipt in Form C.D. 10 is given if the application is delivered personally, if
sent by post 0.15P court fee stamp is affixed to the application for the purpose.
5.10 Register “A” Cash Book –
(a) Check the receipt side of the Cash Book with the counterfoil receipts. Other items of receipt, if any, should be checked with the relevant records. The payments should be checked with the acquittance rolls, refund vouchers and the Treasury challans.
(b) See that the amounts are daily credited into the Treasury.
52
(c) The amounts drawn from the Treasury should be traced into the Treasury Pass Book through the counterfoils of cheque books.
(d) The amounts deposited into the Treasury as per cash book should be checked with the deposits shown in the Pass Book.
(e) Check the totals and balance of the Cash Book. Also check the totals of the Treasury pass book and compare the balance of cash shown in the Treasury Pass Book, with that shown in the Cash Book. The discrepancy, if any, should be explained by means of a memorandum in the Cash Book.
5.11 Register of work done by the copyist - Monthly total of the amount of work done
by each copyist should be compared with that shown in the statement mentioned in Rule 48
of Chapter 17 of High Court Rules and Orders, Volume IV.
5.12 Miscellaneous -
(a) See that the searching fee when received is credited into the Treasury under the head mentioned in rule 3(b) of Chapter 17-B of the High Court Rules and Orders, volume IV, and the Treasury Receipt is available in support of the credit of the amount.
(b) Review all the registers to see that they are properly maintained. (c) Check the acquittance rolls of the Copyist. (d) See that the register of furniture and articles of the nature of tools and plants and
typewriting machines has been maintained and the stock verified annually. (e) Check the stock register of stationery forms and stamps and see that they are
properly maintained. (f) See that checks contemplated in rule 10 of Chapter 17-D are carried out by the Clerk
of Court. (g) See that a payment order in form ‘E’ is made out before a refund is allowed (Rule 17
of Chapter 17).
53
CHAPTER – 6
Fine Accounts of District and Sessions Judge’s Courts
6.1 Before taking up the audit the rules contained in Chapter II of the High Court Rules
and Orders, Volume IV, should be studied.
6.2 Fine Register- See that a fine register has been maintained in form No. XIV
criminal, and that all fines are entered in the register immediately on receipt. See that the
register is inspected and signed by the District and Sessions Judge once a month. (Rule 3,
5(ii) and (iii), Chapter II of the High Court Rules and Orders Volume IV).
6.3 Check the fines shown in the Register with the records of the cases to which they
relate and see that a note of payment has been made in the file under the initials of the
Presiding Officer (Rule 5 (ii)) and that a receipt in the prescribed form is issued by the Judge
under his hand if the fine is paid in part or full by a person at the time of being sentenced to
fine (rule 5(i)).
6.4 See that receipts in the prescribed form are issued to the payee (rule 5(i)). Check
the receipts with the register and trace credits into the Treasury. See that the remittances
are made strictly in accordance with the provisions of rule 19(i).
6.5 (i) See that in case of fines realised by the District Magistrate a note of credit is
made in the District Judge’s fine register quoting the number and date of the Treasury
receipt and on the file concerned (rule 19(i)).
(ii) See that the check contemplated by rule 25 is invariably applied.
6.6 Check the stock account of blank receipt books and verify balances in stock.
6.7 See that the fine register is totaled at the end of each month and examined by the
officer-in charge of fines with reference to the Treasury Certificate in regard to credit of
fines in the Treasury during the month (Rule 20 (iii) ).
6.8 See that a statement of fine in the prescribed form is submitted to the District and
Sessions Judge at the close of each quarter showing the progress made in the realization of
fines imposed by his court and that these are incorporated in the Fine Register as and when
necessary instructions are issued for realization (Rule 22).
54
6.9 The fine register of the Reader to District and Sessions Judge should be seen in order
to check the position of outstanding fines and to see whether adequate action is being taken
to recover the old fines.
6.10 Deficiency Register should be scrutinised to see whether all the deficiencies pointed
out by the Audit Department have been made good.
55
CHAPTER - 7
Commissioner’s Copying Agency Accounts
7.1 Before taking up the audit, the rules contained in Punjab Copying Agencies Manual
should be studied.
7.2 See that the application for a copy of a record has been made in From C.D. 1 which
can be had on payment of 10 paise per copy from licensed vendors. Each application for
grant of a copy of a record must bear an adhesive court-fee label of 40 paise leviable under
Article 1(a) Schedule II to the Court Fees Act (Paras 2.5 and 2.7 of the Punjab Copying
Agencies Manual).
7.3 Check the entries in register No. C.D. 1 with the applications. See that copying fee
is charged for supplying.
(a) a copy or a photocopy on ordinary paper, of a Judgment irrespective of its nature and
length, of any Revenue Court in the State shall be supplied at a flat rate of Rs.20
(Rupees Twenty only).
(b) a copy or a photo copy on ordinary paper, of an interim order irrespective of its
nature and length, shall be supplied at a flat rate of Rs.5 (Rupees Five only).
(c) the above fee henceforth shall be charged by way of court fee stamps of which a
copy is asked vide rule 2.38 of chapter 2 of Punjab coping Agencies Manual.
7.4 (i) See that a Register in From C.D. 2 has been maintained by the Copying
Agent in which every application filed for a copy of record, whether sanctioned or not has
been entered vide Para 2.14 of Punjab Copying Agencies Manual.
(ii) See that at the end of each month, the copying agent totals column 22 of
Register in From C.D. 2 and enters the total in the column below the last entry in red ink and
at the beginning of each month he enters afresh in this register (C.D. 2) all previous entries
made in the register not disposed of at the end of the previous month and cancels the
previous entries in their respective places.
(Rule 2.14 of Punjab Copying Agencies Manual)
7.5 See that in cases, if the applicant is not present, when first called to receive the copy,
his name shall be called on three successive days and if he fails to present himself within the
period, the copy and the balance, if any, to be refunded shall be sent to him, by post after
56
deducting postage charges, from the refund due. The payee’s receipt obtained through the
Post Office will be posted on the payment order in form C.D. 9. If, however, there is no
balance to be refunded or the amount due is not sufficient to cover money order commission
and other postage charges, his application will be filed and the copy will not be given to him
until a fresh application duly stamped with a court fee stamp of 0.40 paise is made.
(Rule 2.31 of Chapter 2 of Punjab Copying Agencies Manual)
7.6 Compare the entries of advance deposits shown in column no. 18 of Register C.D. 1
with the entries in Register C.D.2 and 3.
7.7 See that the cause of return of the application is invariably given in Register C.D.2 in
order to verify that the refunds, if any, are correctly allowed and the instructions contained in
Rule 2.15 of Copying Agencies Manual are followed.
7.8 See that the serial number of applications in Register C.D. 1, date of presentation and
other required particulars are given on the application. The general public will have to pay
the lump sum fee for a copy of judgment and interim order at the flat rate of Rs.20/- and
Rs.5/- respectively. They will also have to pay the above fee by way of Court fee stamps
alongwith a self-addressed envelope (A.D.) affixed on it for supply of copy of judgment or
order when the case is fixed for final arguments with the request to send it to parties by
registered post. Copy of the judgment can be collected by parties personally in which case
no stamped envelope would be required.
7.9 See that the copies are prepared in the manner laid down in Rules 2.16 to 2.28 of
Punjab Copying Agencies Manual.
7.10 In the case of copies completed and delivered, trace the share of copyist from
register C.D. 1 into the register C.D. 5.
7.11 (a) See that the Copying Agent maintains a register in Form C.D. 6 for payments
received by Money Order or through V.P.P. and then converts all such payments into court
fee stamps and affixes them to the application and then cancels the court fee stamps affixed
to it by punching out the figures head so as to leave the amount designated on the stamp
untouched and the part received by punching is burnt or otherwise destroyed. It should also
be seen that as an additional precaution the cancelling officer affixes his signatures and the
57
date across each label at the time of cancellation in durable ink (Rule 2.11(a) of Punjab
Copying Agencies Manual).
(b) See that the receipt book in Form C.D. 10 contains 200 receipts with a consecutive
number printed on each receipt and counterfoil and the stock of these books remains in the
personal custody of the Translator or Nazir, who keeps an account of receipts and issues in
From C.D. 12.
(c) See that the counterfoils of receipts, issues and payment orders duly completed are
retained by the Translator or Nazir and produced for audit.
(Rule 2.11 (b) and (c) of Punjab Copying Agencies Manual)
7.12 Register C.D.3 (a) See that a register of daily receipts in From C.D.
3 is maintained by the Copying Clerk. All receipts on account of copying, urgent and search
fees are invariably accounted for in the Register and totaled daily.
(Rule 2.39 of Chapter 2 of Punjab Copying Agencies Manual)
(b) See that total receipts are attested punctually by the Head Vernacular Clerk or in his
absence by the Assistant Superintendent in column 10 of the Register.
(c) The copying Supervisor shall check the accounts of the month in the first week of the
following month and certify to this effect below the entries in register C.D. 3. The
Accounts shall also be reviewed quarterly by the Commissioner’s Personal Assistant
or the Office Superintendent.
(Authority: Para 2.41 of Punjab Copying Agencies Manual)
(d) After the copy is delivered to the applicant, the amount of refund, if any, shall be paid
in cash to the applicant in the presence of Head Vernacular Clerk and the payee’s
receipt taken in the space provided for the purpose in form C.D. 3 (Rule 2.30 of
Chapter 2 of Punjab Copying Agencies Manual).
(e) Check the totals of register C.D. 3.
7.13 Register C.D. 4 - Trace the refund vouchers into the permanent advance register
and see that the refunds made by the Agent out of his imprest are recouped by drawing
money from the treasury by means of a refund voucher in form S.T.R. 34.
58
7.14 Register C.D. 5 - Check the totals for 7 days in each of the two selected months.
The postings will be checked from register C.D. 1 into the individual accounts of the
copyists.
7.15 (a) See that a search fee of Rs.2.00 when imposed under the orders of Copying
Supervisor in cases in which an unreasonable amount of trouble has been caused in finding
out the original record, is recovered by the Record Keeper, from the applicant in court fee
stamps and affix it to the application concerned.
(Rule 2.38 (iv) of Chapter 2 of Punjab Copying Agencies Manual)
(b) Review all the registers to see that they are properly maintained.
(c) Check the acquittance rolls of copyists.
(d) See that a register of furniture and articles of the nature of tools and plant and
typewriting machines has been maintained and the stock verified annually.
(e) Check the stock register of stationery, forms and stamps and see that they are
properly maintained.
(f) See that the checks contemplated in Rule 2.4 of Chapter 2 of Punjab Copying
Agencies Manual are exercised by the Office Superintendent and also that the
accounts are reviewed quarterly by the Commissioner.
59
CHAPTER - 8
Industrial Training Institutes/Centres/Industrial Schools for Boys and Girls, Vocational Training (ITI)
8.1 Before commencement of audit the relevant rules in the Punjab Industrial Education
Code and the Workshop Account Rules for the Government Industrial Schools and
Institutions should be studied.
8.2 Cash Book - (a) Check the receipt side of the cash book with the counterfoils of
receipt books, office copies of the pay, T.A. and schola rships bills and the totals of the
contingent bills in the contingent register.
(b) See that all money received in the institution whether from the boys, the public or the
treasury is immediately and without any reservation brought to account in the Cash
Book and receipts issued for all sums except those withdrawn from the treasury or
received on account of tuition fee.
(c) See that receipts bear printed serial and book numbers and have been duly accounted
for and kept in safe custody. Check the stock book and verify by actual count the
balance of blank receipt books as shown therein.
(d) See that remittances are made to the treasury promptly and that departmental
receipts are not utilised to meet departmental expenditure.
(e) Check the remittances made with the challans and verify the details given at the foot
of the cash book.
(f) The payment side of the cash book should be checked with the payment vouchers
and the acquittance rolls in respect of pay, T.A. and scholarships. See that
undisbursed items are not kept in hand beyond the prescribed period.
(g) Check the totals and balances and see that the balance of cash in hand at the close
of each month is verified by the Principal and the result of the count of cash recorded
in the cash book under his dated signatures.
8.3 Store Register Form “A” - See that the balances of stores have been correctly
brought forward from the last year’s register and a certificate to this effect is recorded by
the Principal on the first page of the register. Check the receipt of the stores with the
supplier’s bills.
60
Check the issue of stores with the stores issue indents in forms “D” and “E”.
Check the totals and balances for the selected months only. See that the register is
periodically reviewed by the Principal and the account of each kind of article is kept in a
separate page. See that the stores have not been lying for long as unoperated upon.
8.4 Demand Note (Form ‘D’) – See that the work order, number and date, number of
articles to be made and the date of commencement and completion of the job is invariably
given on the form. See that a reference to the page number and date of the entry in the
store book is given against the entry of each article shown as drawn from the stores. See
that the stores are valued correctly. Check the receipt of petty stores and manufactured
stores from the petty stores register and the stock register.
The accuracy of the cost of manufactured articles worked out at the foot of the note
should be checked.
The article shown as manufactured and sent to stock should be checked in the stock
register (Form ‘C’) through the transfer sheet (Form ‘H’).
8.5 Requisition for Petty Stores Tools etc. (Form “E”) - Petty stores issued against
requisitions in form E, in the selected months, should be traced into the petty stores register
(Form B).
8.6 Petty Stores Register (Form B) - Check the receipt side of the register with the
stores requisitions in form E for the selected months under audit. The articles shown as
issued should be traced in form D.
8.7 Transfer Sheets (Form H) - See that a transfer sheet for each completed job is
made out when the articles are transferred from the manufactory to the show-room. These
should be checked in respect of articles manufactured in the selected months.
8.8 Stock Register (Form C) - (a) Check the receipt of articles with the demand note
in form D through the transfer sheet (form H).
The issues should be checked with the counterfoil, receipt books etc. See that no
article is sold below cost price without the sanction of the Director of Technical Education,
Punjab.
See that the articles do not lie in stock as undisposed of for a long time. In the case
of articles sold by auction, see that the auction was properly notified and the bids recorded.
61
(b) In the case of articles sold on credit, trace the entries in the register of outstanding
bills. Trace the recoveries shown in this register into the cash book through counterfoils of
receipts. Check the balances and trace them into the next year’s register.
8.9 Work Order Register - See that every work undertaken by a shop is entered in the
work order register. The dates of commencement and completion are given and that the
register is closed and balanced annually and the jobs remaining incomplete at the close of the
year are carried forward as opening balances in the next year.
8.10 Bulk Timber Register - See that the timber purchased in logs for subsequent
sawing is entered in this register and the various columns filled therein.
8.11 Attendance Registers - See that the fees and other dues are realised in
accordance with the scale laid down in the Punjab Industrial Education Code. Entries of
admissions and discharges should be traced into the admission and withdrawal register.
Check the realisation of fees and trace them into the cash book.
8.12 Annual Verification - See that the property is annually verified by the Principal and
the fact of verification noted in the stock register under his dated signatures.
8.13 Stock Registers - Check the stock accounts of miscellaneous articles, stamps,
stationery, forms, etc.
8.14 The detailed instructions regarding running of Industrial Schools for Girls issued by
the Director General of Employment and Training, Government of India, Ministry of Labour
are contained in the Manual for Industrial Training Institutes/Centres. Audit should be
conducted in accordance with the instructions contained therein. An extract of Instructions
from the Training Manual are given in the Annexure attached to Appendix (iv) of this
Volume.
8.15 Craftsman training component of human resource development and to meet the
requirements of skilled manpower, Industrial Training Institutes are entrusted with improving
training in engineering and non engineering trades. The following schemes need to be
examined with reference to the aims and targets (financial & social as well) :-
i) Training, Retraining, Seminar, Study tours of staff trainees
ii) Modernisation and replacement of machines and equipment in Government ITIs.
62
Vocational Training ITI’s
Under this programme, schemes like setting up of Hi Tech Training Institutes,
Management Information Systems, Vocational Training Phase – II etc. need to be checked
with reference to objectives of expenditure.
63
CHAPTER – 9
Agriculture Department
(General and Agricultural Farm Accounts)
Administrative set up of Agriculture Department
There are four wings in the Agriculture Department
1. Administrative Wing
2. Engineering Wing
3. Geological Wing
4. Statistical Wing
The officers in different wings at the State Headquarter Chandigarh are as under
Administrative Wing
1.Director of Agriculture
2.Cane Commissioner
3.Joint Director Agriculture (Ext.)
4.Joint Director Agriculture (P.P.)
5.Joint Director Agriculture (Inputs)
6.Joint Director Agriculture (C.C.)
7.Joint Director Agriculture (HYVP)
8.Joint Director Agriculture (I&P.)
Engineering Wing
1. Joint Director Agriculture (Biogas)
2. Joint Director Agriculture (Engineering)
The Engineering Wing has got three divisions i.e. at Jalandhar, Ludhiana and Faridkot.
Geological Wing
1. Joint Director Agriculture (Hydro-geology)
Statistical Wing
1. Joint Director Agriculture (Statistical)
2. Joint Director Agriculture (Census)
State Level Officers
1. Deputy Director (Cotton Extension)
2. Deputy Director (L.C. & P.P.)
3. Deputy Director (Pulses)
4. Deputy Director (Oilseeds)
5. Deputy Director (Head Quarter)
6. Deputy Director (Seeds)
7. Deputy Director Cotton (Muktsar)
8. Agriculture Engineer (Tubewells)
9. Agriculture Engineer (Implements)
10. Hydrogeologist – 1 & 2
11. Statistician
12. Maize Asstt. Dev. Officer at Mohali
13. Field Manure Officer at Mohali
64
Field Staff
At each district headquarter, Chief Agricultural Officer who belongs to
Administrative Wing is over all incharge of all agricultural activities. He is assisted by the
officers of Engineering, Geological and Statistical Wings.
Laboratories
(a) Fertilizer Labs : Ludhiana and Faridkot
(b) Pesticides Labs : Ludhiana, Amritsar and Bathinda
(c) Seeds Labs : Ludhiana, Gurdaspur and Faridkot (under installation)
Agmarking Laboratories
For testing of Ghee, Oils, Flour and Spices, the Director of Marketing operates the
Ag. Marketing Laboratories at Moga, Ludhiana and Amritsar.
Soil Testing Laboratories
There are 50 soil testing laboratories at different stations and one micronutrient
testing laboratory at Fatehgarh Sahib.
Seed Farms
The Agriculture Department has 18 Seed Farms having an area of 720 acres.
Training Centres
In order to impart training to the farmers at the District Headquarter, block level and
at village level, Department of Agriculture has training teams consisting of District Training
Officer, Training Officer (Male), Training Officer (Female), Agriculture Information Officer
and Subject Matter Specialist in 10 districts of Punjab namely Bathinda, Faridkot, Ferozepur,
Gurdaspur, Hoshiarpur, Jalandhar, Kapurthala, Patiala, Ropar and Sangrur. Apart from
these, there is one team at Khalsa College, Amritsar for Amritsar District and one at Punjab
Agricultural University for Ludhiana district.
Agricultural Farm Accounts
9.1 Cash Book – (a) see that the Cash Book has been maintained in the prescribed
form and in accordance with the instructions contained in Rule 2.2 to 2.7 of PFR Vol. I. The
account of cash and cash book should be checked with reference to the procedure laid down
in Chapter 8 of Vol. I of the manual.
(b) The INTOSAI standards and ASOSAI guidelines as incorporated in Volume – I of
this manual should also be kept in mind while conducting the audit.
65
(c) Check the receipt side of the cash book with the counterfoils of receipts issued for
the sale of farm produce etc. See that the quantity shown as sold in the receipt
agrees with the quantity shown as issued in the store ledger and the issue indent.
See that the sale rates are approved by the Deputy Director of Agriculture of the
Circle and the prices recovered are correct. In the case, farm produce is sold by
auction, it is seen that the sanction of the competent authority is obtained. Call for
the auction papers and see that the auction was properly notified and the bids
recorded. Also ascertain that the auction was held in the presence of some
responsible official of the farm.
(d) The amounts of pay and traveling allowance as shown in the cash book may be
verified from the office copies of pay and traveling allowance bills. Amounts shown
as received on account of recoupment of contingent expenditure should be tallied
with the total of bills shown on the contingent register.
(e) Check the payment side of the cash book with the payment vouchers and the
contingent register.
(f) See that the cash book is periodically examined by the Farm Manager and the
balance of cash in hand as shown in the cash book is verified at the close of each
month and a certificate recorded under the dated signature of the Manager.
9.2 Contingent Register - The check prescribed in Chapter 8 of Volume I of this
Manual should be applied.
9.3 Crop Register - During local audit, it should be seen that the Crop Register is
maintained in accordance with the instructions laid down in clause (xix) of Rule 6 of Account
Rules approved vide Punjab Government, Agriculture Department No. 3056-Agr.-56/1684,
dated 11th June, 1954. In addition the following points should be kept in view, while checking
the crop register:-
(i) Direct Cultivation - (a) Ascertain the area of the farm and see that the whole of it
is brought under cultivation.
(b) See that the cropping scheme is duly approved by the Director of Agriculture,
compare the entries of the sanctioned schemes pertaining to the period of Audit with
the Crop Register and see that deviations, if any, from the sanctioned scheme are
duly approved by the authority who sanctioned the original scheme.
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(c) See that all the columns in the Crop Register are duly filled in and that the produce is
accounted for in the column provided for the purpose under the initials of the Officer-
in-charge of the farm. Trace the farm produce in the stores ledger.
(d) See that a reference to the corresponding entry in the stores ledger is given in the
Crop Register in respect of each entry of grain and fodder shown as sent to the
stores.
(e) See that the share of Kamins is according to the sanctioned scale and acknowledged
by them.
(f) See that labour paid in kind is according to the approved scale.
(g) See that Bhusa from wheat, barley and grain etc., and stocks of maize etc., are duly
accounted for in the Store Register and properly utilised.
(h) While checking the Crop Register, it should be seen that the seeds and other
Agriculture produce is disposed of as early as possible and the stock of Agricultural
Farm Produce is not withheld without any valid reason.
(Rule 10 of Account Rules of Agricultural Farm)
(ii) Batai System - (a) In the case of lands given to tenants see that Qabuliat Namas
have been duly taken and realizations are made in accordance with the terms
thereof.
(b) Check Qabuliat Namas with the area in the rent register with a view to see, that all
land in possession of a particular tenant is properly utilised by rotation of crops.
(c) See that the value of green fodder appropriated by tenants is duly charged from them
according to the terms of agreement and rates sanctioned by the Deputy Director
and accounted for in the credit book, if not recovered immediately.
(d) Trace the produce shown in the Crop Register through the counterfoils of receipts in
kind given to tenants, into the store book.
(iii) For getting optimum output, the time schedule for sowing of various kinds of crops as
also schedule of irrigation to be provided, types of fertilizers to be applied and time schedule
to be observed have been prescribed by the Punjab Agriculture University, Ludhiana. It
should be seen during audit that the crops were sown, irrigation provided and fertilizers and
other chemicals were applied according to the laid down schedule. Failure on any account
may result in shortfall in the yield and revenue loss in consequence thereof.
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9.4 Store Book - (a) Check the totals and balances of the Stores Register. Verify the
issues shown therein with the related files and issue orders and trace the sale proceeds in the
cash book and in the case of sales on credit in the credit ledger and see that arrears are not
allowed to accumulate.
(b) See that the sale is made after calling for tenders or selling at competitive rates in
some other way and that the rates are approved by the competent authority. Where
marketing societies exist see that the sale is made through the marketing societies.
(c) See that quantities struck off on account of dryage or wastage have been reported to
the Deputy Director for sanction.
(d) See that cartage and other incidental charges are not paid out of the sale proceeds
but are drawn separately and paid under proper authority.
(e) Fodder Store Book - See that a scale has been fixed for the issue of the various
articles of fodder, gram, cotton seed, etc., to the cattle with the scale and number of cattle as
shown in the register and verify the totals and balances.
9.5 Credit Ledger - Trace the balances in the credit ledger at the close of a year into
the next year’s register and see that no amount has been outstanding for a long time
especially against the farm’s officials and see that suitable steps are being taken for their
recovery.
9.6 Daily Report of Mukaddam - Check the daily report of mukaddam with the muster
roll of labour. See that the purpose of engagement of daily labour is given in each case. See
that the labour is employed for bonafide farm purposes.
9.7 Annual Verification - See that stores, tools and implements etc., are verified
annually by the Farm Manager and the fact of verification is recorded on the registers.
9.8 Profit and Loss Accounts - See that Profit and Loss Accounts are prepared in
accordance with the instructions contained in Rule 22 of Accounts Rules for Agricultural
Farms.
9.9 Register of Intersectional Transactions - See that a register in the form
prescribed by the Director of Agriculture, Punjab, in his memorandum No. 55/1/38-IV, dated
6th May, 1938, is maintained at each farm. See that the register is kept up to date and
Column No. 7 on the receipt side and No. 15 on the issue side are signed by a Gazetted
Officer.
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9.10 General (a) - Check the Abiana Purchis given by the Canal Patwari with the Crop
Register with a view to see that the area sown and matured has been correctly noted in the
register.
(b) See that the Lambardari Fee deducted from the amount is credited into the
Treasury or the Bank, or the Abiana cess realized from the tenants by the farm official is
credited to Government by transfer credit as agricultural receipts of the farm concerned.
(c) See that the receipt books are duly accounted for and carefully stored, that they bear
printed book and serial numbers and that each book has a certificate recorded thereon at the
time of issue by the Farm Manager as to the number of receipts contained therein.
(d) In the case of irrigation by machine, see that the expenditure on irrigation is not in
excess of the canal or well-irrigation rates per bigha.
(e) Eye estimates are made on the basis of the personal assessment made by the
Agricultural Information Officer, just before the starting of harvesting season of the each
Seed Farm in every kind of crop. During local audit, it should be seen that there is not much
variation between actual produce and eye estimates at the end of each harvesting season.
(Rule 6, clause (xix) of Account Rules of Agricultural Farms approved vide Punjab Government Agriculture Department No. 3056-Agr.-56/1684, dated 11th June, 1956)
(f) The Director of Agriculture, Punjab, Chandigarh fixed the following minimum yield
per acre for all Government seed farms and ordered that the officers shall be personally
responsible if these norms were not achieved at the Government Farms :-
Serial No. Name of the Crop Minimum yield per acre 1. Wheat 16 Quintals 2. Maize 12 Quintals 3. Paddy 14 Quintals 4. Cotton 6 Quintals 5. Grams 6 Quintals
(Director of Agriculture, Punjab, Chandigarh, Circular No. SPL/KP-24/369/822, dated 16th September, 1968)
9.11 Log Book - During the local audit of the accounts of the Agricultural Farms it
should be seen that the Log Books of the tractors are maintained as required in Rule 7 of the
Account Rules of Agricultural Farms.
9.12 Account Rules of Agricultural Farms - The Account Rules of Agricultural Farms
maintained by the Department of Agriculture, Punjab and approved vide Punjab Government
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Agriculture Department’s Memo No. 3056-Agr.56/1684, dated 11th June, 1956 are
incorporated as Annexure – I to this Chapter.
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ANNEXURE – I
(See para 9.12)
Approved - vide Punjab Government, Agriculture Department, Memorandum No. 3056-Agr.-56/1684, dated the 11th June, 1956.
ACCOUNT RULES OF AGRICULTURAL FARMS MAINTAINED BY THE DEPARTMENT OF AGRICULTURE, PUNJAB.
1. (i) These rules may be called “Account Rules of Agricultural Farms maintained by the Department of Agriculture, Punjab”.
(ii) They shall come into force at once.
2. In these rules:-
(a) “Department” means the Department of Agriculture, Punjab.
(b) “Director” means the Director of Agriculture, Punjab.
(c) “Deputy Director of Agriculture” means officer-in-charge of an Agricultural Circle in Punjab.
(d) “Chief Agricultural Officer” means Officer-in-charge of the activities of the Agriculture Department in a District.
(e) “Agricultural Farm” means a compact area of land farmed by the Agriculture Department either by direct cultivation or through tenants on batai or rent basis. Such farms will include :-
(i) Experimental Farms.
(ii) District and Demonstration.
(iii) Seed Farms.
(iv) Research Stations or Sub-stations.
(f) “Manager means the Farm Manager or Farm Superintendent immediate incharge of an Agricultural Farm.
(g) “Agricultural Inspector” means the official of the Agricultural Department designated as such.
(h) “Agricultural Sub-Inspector” means the official of the Agricultural Department designated as such.
(i) “Livestock” means animal kept, used and maintained at a farm.
(j) “Treasury” means a Government treasury of a sub-treasury or a bank to which Government treasury business has been made over.
(k) “Year” means financial year from 1st April to 31st March.
(l) “Specialist” means Head of Section specialized in particular line of work of the Department.
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(m) “Tenant” means the person or body entrusted with the cultivation of land leased by the Department on batai or rent basis.
Charge of Agricultural Farms
3. The Agricultural Farms will be in the charge of Deputy Directors of
Agriculture/Specialists. The Deputy Director of Agriculture can, however, entrust the
supervision of District and Demonstration Farms and Seed Farms to his Chief Agricultural
Officer.
Function of Manager
4. The Manager who will be in immediate charge of an Agricultural Farm, shall be
personally responsible for the proper maintenance of accounts.
Securities
5. The Deputy Director of Agriculture or the Specialist, as the case may be, must take
adequate security from all Government employees (excepting Gazetted Officers) entrusted
with the handling of cash, stores and other Government property, in accordance with the
rules or orders on the subject issued from time to time. The security deposit shall invariably
be covered by Government in form S.T.R. 7 or S.T.R. 7-A as the case may be. A register
containing particulars of security deposit shall be maintained in Form A.F. I.
Forms and Registers
6. The following account books and registers shall be maintained :-
(i) Cash Book - It shall be kept in P.F.R. Form I and shall be maintained in accordance
with the rules contained in Punjab Financial Rules, Volume I. All money transactions
shall, without any reservation, be brought to account and all the money received shall
be lodged in full in the treasury under the appropriate head of account. All credits
into the treasury must be supported by vouchers. The daily record of entries in this
book shall be attested by the manager and he will also verify the balance at the close
of each month and record a certificate to this effect under his dated signature as
prescribed in the Punjab Financial Rules, Volume I. The Deputy Director of
Agriculture/Specialist or any other Gazetted Government employee will also verify
the cash balance whenever he may visit the Agricultural Farm and will record a
notice in the cash book showing the date of examination and the amount (in words)
found.
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(ii) Receipt books - It shall be maintained in Form S.T.R. 3. A receipt for the money
received on behalf of Government must be issued to the payer in the above form.
The receipt shall be signed by the Manager. At the time of signing the receipt, the
Manager shall satisfy himself that the amount has been entered in the cash book and
shall initial (with date) the connected receipt entry in the cash book. All receipt
books including blank books shall be kept under lock and key in the personal custody
of the official using them. Number of forms contained in the receipt book should be
recorded on the covering page under the initials of a responsible official. For
cancelled receipt forms there should be both original and the duplicate in the receipt
book. Closing balance in the stock account of receipt books should be verified by a
Gazetted Officer, by actually counting the number of receipt books in hand
periodically and a certificate to that effect recorded in the stock account.
(iii) Contingent Register - This register shall be maintained in P.F.R. Form 13 in
accordance with the instructions contained in Chapter VIII of the Punjab Financial
Rules, Volume I.
(iv) Income Registers - It shall be maintained in Form C.O./D.A. 13. All amounts
realised and credited into the treasury as income of the Agricultural Farm will be
accounted for in this register without any reservation. The income through book
transfer is also to be shown in this register as distinct entry in red ink with relevant
particulars. At the end of each month an abstract of income shall be struck in the
following form:-
a) Income during the month.
b) Income up to the last month.
c) Progressive total.
(v) Credit books. It shall be maintained in form C.O./D.A. 15. All sales on credit made
under proper authority as also the sale by V.P.P. must be brought on to this book.
The making of supplies of the rendering of services on credit is strictly prohibited,
except in case of Government Departments. No exception whatsoever in this
respect is permissible except with the prior sanction of Director. All outstanding
amounts as stood on the 31st March, each year shall be carried forward as opening
entries to the accounts of the next year. A certificate to the effect that all un-
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realised amounts have been correctly carried forward to the accounts of the
succeeding year shall be recorded by the manager under his dated signatures while
closing the accounts for the year concerned.
(vi) Bill Books- It shall be maintained in form C.O./D.A. 24. All supplies made and
services rendered on credit must be supported by bills.
(vii) Register of Treasury/Bank Transactions- A register in Form A.F. 2 shall be
maintained at each Agricultural Farm. All bills, cheques, remittance transfer receipts
etc. sent to treasury bank for encashment will be accounted for in this register.
(viii) Store Book of Agricultural Produce- It will be maintained in forma A.F. 3. All
entries in this book in respect of grains, fodders etc. received from the fields or other
sources will be linked with relevant entries in the crop register or acknowledgements
issued to suppliers.
(ix) Issue orders- It shall be in Form A.F. 4. All materials issued from stock by a
Government employee for departmental use or sale, etc., shall be supported by an
issue order signed by the Manager. A written acknowledgement shall be obtained by
the Government employee issuing the stock from the person to whom they are
ordered to be delivered or dispatched or his duly authorized agent.
(x) Stock Register of Furniture- It shall be maintained in Form U.F. 93. All furniture
purchased or otherwise received will be brought on stock and entered in this register.
(xi) Live Stock Register- It shall be maintained in Form C.O./D.A. 22. All livestock
shall be accounted for in this register. The strength of livestock to be maintained at
an Agricultural Farm will be fixed by the Director from time to time.
(xii) Stock Register of non consumable Stores - It shall be maintained in form A.F.5.
In this register all articles of non-perishable nature, such as, implements, machinery,
bags etc., other than furniture shall be entered as the transactions take place so that it
should be possible at any time to check the actual balances with the book balances.
(xiii) Stock Register of Perishable and Consumable Articles- It shall be maintained
in form A.F. 5 and shall contain accounts of all consumable articles of daily or
frequent use. Separate pages will be allotted for each kind of article and a proper
index will be prepared on the opening pages of the register.
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(xiv) All materials received should be examined, counted, measured and weighed, as the
case may be, when delivery is taken and the store-keeper or any other receiving
Government employee should issue a receipt in duplicate, for the material received by
him. One copy of the receipt should be retained by him. One copy of the receipt
should be retained by the Government employee receiving the stores and the second
copy should be sent to the person from whom the stores have been received. The
receipt will be prepared in form A.F. 6.
(xv) Livestock Feed Register- A register in Form A.F. 7 showing account
concentrates, fodder etc., fed daily to livestock will be maintained at each agricultural
farm. Receipt entries in this register will be supported by a reference to the store
book of agricultural produce or other relevant register. The scales of various articles
of food will be fixed by the Director from time to time and the issues will be
regulated according to the fixed scales. Separate pages will be allotted to each kind
of concentrate and fodder etc.
(xvi) Daily Attendance Roll of Beldars, Labourers etc. employed - Record will be
maintained in form C.O./D.A. 27 separately for the attendance of monthly paid
beldars, etc. and daily paid labourers. Entries in form C.O./D.A. 27 will be made
from the daily work report (Form A.F. 8). The muster-rolls will be maintained and
written up daily by the official to whom this work is entrusted by the Manager and
will be checked periodically by a Gazetted Officer. The muster-rolls will be submitted
to the Deputy Director of Agriculture/Specialists, as the case may be, for arranging
payment. On receipt of money, disbursement to the monthly paid staff and daily paid
labour will be made and witnessed by the Government employee of the highest
standing available on the spot and the payees receipts will be sent to the Deputy
Director of Agriculture/Deputy Director of Horticulture, as the case may be.
(xvii) Daily Work Report - It shall be prepared in Form A.F. 8 by the official under whom
the beldars/labourers/livestock, etc. , are employed. It will give details of the work
done daily by each beldar, etc.
(xviii) Register of Departmental Buildings - A register in Form A.F. 9 shall be maintained at
each agriculture farm in respect of the buildings constructed departmentally. A
separate page shall be allotted for buildings of one category. All initial expenditure
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incurred on the constructions and expenditure on repairs and additions, etc. , shall be
distinctly shown.
(xix) Crop Register - (a) The Manager will be personally responsible for the proper
maintenance of this register in Form A.F. 10. It shall give complete account of the
crop sown and yields, etc. obtained from each plot. Entries in this register, as far as
crops are concerned, shall tally with the scheme prepared by the Manager and
approved by the Deputy Director of Agriculture or the Specialist concerned. Any
deviation from the cropping scheme necessitated by seasonal effects or other causes
shall be duly approved by the authority sanctioning the cropping scheme. Yield
obtained from each plot shall first be entered in this register and then taken to the
Store Book of Agricultural produce or other relevant registers, after giving relevant
entry number of the register to which it is taken. The supervisory officers on their
visit shall invariably note the condition of the crop in each plot under their dated
signature in column 16 of this register. Approximate yields of crops in respect of
each plot shall invariably be estimated before actual harvesting and recorded in
column 17 of the register by the Deputy Director of Agriculture/S.M. Specialist, as
the case may be, or by responsible Gazetted Officer deputed by them. This is
necessary in order to guard against the possibility of any leakage in agricultural
produce. Scales of manures to be applied, seed rates and wages to be paid in kind
will be fixed by the Deputy Director of Agriculture/Deputy Director of Horticulture,
as the case may be.
(b) The Manager shall check the crop register each month and verify whether all
produce received from fields and shown in the said register during the preceding
month has been properly accounted for in the Store Book of Agricultural Produce or
other relevant register. By the 10th of each month he shall furnish a certificate to the
Deputy Director of Agriculture or the Specialist concerned, as the case may be, in
the following form:- “Certified that all farm produce received from the fields during
the month of _________ has been duly accounted for the Store Book of Agricultural
produce or other relevant register and I have satisfied myself that there were no
cases of short or excess accountals during the month, except those given in the
enclosed statement, which have been set right”.
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(xx) Register of Trees - A register in form A.F. 11 shall be maintained at each
agricultural farm in respect of the trees existing or grown at the farm. In this register
all trees which have attained the growth of nine inches (measured at a point 2 feet
from the ground) will be accounted for. As soon as a tree attains a growth of more
than 1½ feet it shall be accounted for in column 3(ii) of the register and the date of
transfer shall be shown in the column 2 of the register. The fruit trees existing or
planted from time to time in the area of Agricultural Farm shall be entered in column
3(iii) of this register irrespective of the fact whether their growth is below or above
nine inches. The Manager shall conduct the annual survey of the standing trees to
verify additions and losses as compared with the previous years stock.
(xxi) Register of Railway Receipts - It shall be maintained in Form A.R. 12 at each
agricultural farm. This register will show the particulars of all consignments received
at or dispatched from the agricultural farm.
(xxii) Demand Register - It shall be maintained in Form A.F. 13. All miscellaneous
demands in respect of services etc. , rendered will be noted in this register in order to
watch recoveries thereof.
(xxiii) Register of Establishment - It shall be maintained in Form A.F. 14. This register will
contain full particulars of posts of all categories sanctioned from time to time.
(xxiv) Register showing cost of Establishment - All expenditure on pay and allowances
including traveling expenses of staff other than the expenditure booked in the
contingent Register should be entered in this register in Form A.F. 15.
(xxv) Daily Job Register - It shall be maintained in Form A.F. 16. It is meant for keeping
daily record of expenditure incurred on particular jobs. The details of expenditure on
repairs will be carried from this register to log book of repairs to tractors, etc. (Form
A.F. 21), after the job is completed.
(xxvi) Stock Register of unserviceable articles - It will be maintained in Form A.F.17. All
articles declared unserviceable from time to time by competent authority as specified
in the Punjab Financial Rules, Volume I, and all un-serviceable spares, etc. should be
brought on to this register.
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(xxvii) In addition to the above account books, stock register of stationery, forms, book and
periodicals, service postage stamp etc. will be maintained at each agricultural farm in
the standard forms prescribed by the Government.
(xxviii) All account books and register shall be substantially bound and paged before brought
into use. A certificate should also be recorded under the dated signatures of the
Manager on the front page of each book or register showing the number of pages or
receipts it contains.
(xxix) All corrections and alterations in accounts shall be neatly made in ink and attested by
the initials of a responsible official.
7. Following additional register, etc. shall be maintained at such Agricultural Farms
where tractors and allied equipments are used:-
Additional Registers to be maintained in case of mechanical cultivation:-
(i) Log Book of Tractors:- It shall be maintained in Form A.F. 18 for keeping account of
the work done and petrol, oils and lubricants consumed by each tractor. The
consumption of petrol, oils and lubricants shall be verified from time to time by a
responsible officer with reference to the work done and the officer concerned will
record the result of verification in the remarks columns of the register.
(ii) Stock Register of Petrol, Oils and Lubricants:- A separate register for recording
transactions of receipts and issues of petrol, Oils and lubricants, etc. shall be
maintained in Form A.F. 5. Separate accounts, will be kept in respect of each article
and proper index will be prepared on the opening page of the register.
(iii) Stock Register of spares:- It shall be maintained in Form A.F. 19. This register will
contain accounts of all spare parts of tractors, machinery, vehicles and other
equipments.
(iv) Log Book of Government Vehicles:- It shall be maintained in Form A.F. 20 for
keeping account of the work done and petrol, oils and lubricants, etc. , consumed by
each vehicle. The consumption of petrol, oils and lubricants etc. shall be verified
from time to time by a responsible officer with reference to the work done and the
officer concerned will record the result of verification in the “Remarks” column.
(v) Log Book of repairs to tractors, implements and vehicles, etc.:- It shall be maintained
in Form A.F.21. It will give details of expenditure incurred from time to time on
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repairs of tractors, implements and vehicles, etc. Account of repairs to each
individual article will be booked separately. The entries in this register will be verified
from daily job register (Form A.F. 16).
Additional Registers to be maintained in case of tenant cultivation.
8. Following additional registers, etc. shall be maintained at each farms where land is
leased to tenants on cash farms where land is leased to tenants on cash rent or batai :-
(i) Agreements in connection with the lease of land to tenants either on cash rent or on
batai will be executed on behalf of the Governor of Punjab by the Deputy Director of
Agriculture/Specialists in their capacity as Heads of Offices on the form prescribed
by the Director in consultation with the Legal Remembrance to Government, Punjab.
(ii) Government share of produce in respect of grain etc. taken from the tenants shall be
accounted for in the store book of agricultural produce (Form A.F. 3). A proper
receipt for the produce so received from the tenants shall be given to him Form
C.O./D.A. 140. The receipt will be signed by the Manager. If tenants share or a
part of it is required to be stored in Government Godown for seed purpose etc., a
receipt in the same form shall also be issued to him wherein it will be clearly
specified that the produce belongs to the tenant. This produce shall be entered in a
separate book in Form A.F. 3 entitled “Tenant Store Book of Agricultural Produce”.
(iii) Ledger Book of Tenants - In case seeds etc., are supplied to the tenants on credit,
the amount involved shall be accounted for in the credit book and simultaneously
carried to the Ledger Book of Tenants to be maintained in Form C.O./D.A. 39.
9. Sale of seeds, manure, etc. may be allowed to tenants on credit on the condition that
recovery shall be made from them at the time of harvest of the crop concerned.
Disposal of Farm Produce
10. The Farm produce surplus to requirements shall first be sold to the seed depots up to
their requirements and the remaining quantity, if any, may be disposed of through
Commission Agents, co-operative Societies Unions, etc. after sanction has been given by the
competent authority as laid down in the Punjab Financial Rules and agreements setting forth
the terms and conditions of sale has been executed, where necessary, on the form prescribed
by the “Director” in consultation with the legal Remembrancer to Government, Punjab. The
rates of commission on sale will be fixed by the Deputy Directors of Agriculture/Specialists,
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and embodied in the agreement. Adequate cash security as may be determined by the
Deputy Director of Agriculture/Specialists, will be furnished by the Commission Agents Co-
operative Society, Union, etc. concerned and specified in the agreement.
Periodical examination of Income and Expenditure
11. In order to ensure that District and Demonstration Farms as also the Seed Farms are
being run on sound financial basis, the Deputy Director of Agriculture/Specialists, as the case
may be, must watch the progress of income and expenditure periodically and take such steps
as may be considered necessary to guard against avoidable expenditure and to increase the
income to the maximum possible limit. As regards Experimental Farms, Research Stations
and Research Sub-Stations efforts should be made to keep down the losses, if any to the
barest minimum without in any way adversely affecting the progress of experimental and
research work.
Verification of Stores
12. Physical verification of stores will be periodically conducted in the manner laid down
in the Punjab Financial Rules, Volume 1. The result of verification will be recorded against
each item in the stock registers and intimated to the Director.
Depreciation
13. The rates of depreciation in respect of Agricultural machinery, implements and other
stocks maintained at Agricultural Farms shall be fixed by the Director.
Disposal of unserviceable and surplus stores
14. All unserviceable and surplus stores shall be disposed of without delay with the
sanction of proper authority.
Power to incur expenditure of emergent nature
15. The Deputy Director of Agriculture/specialists may authorise the Manager to incur
an expenditure of emergent nature, out of permanent advance held by him, to the extent of
Rs.10 at a time, subject to formal sanction of Deputy director of Agriculture/Specialist in due
course. Proper account in respect of such expenditure supported by necessary vouchers will
be rendered by the Manager.
Power to approve normal shortage
16. Percentages of normal shortages during storage due to dry age, etc. in agricultural
produce, seeds and stores handled in a year, will be fixed by the Director will be sanctioned
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by the Deputy Directors of Agriculture/Specialists and shortages over and above the
prescribed limit will not be struck off without the approval of the Directors.
Power to write off losses other than normal shortages
17. Losses due to leakage in fluid stores and losses other than normal shortages may be
written off by the Director up to the value of Rs 250 in a year in respect of each individual
item subject to the condition that the losses sustained do not disclose a defect in system, the
amendment of which requires the orders of higher authority or serious negligence on the part
of some individual Government employee or employee which might possibly call for
disciplinary action requiring the orders of higher authority.
Maintenance of private animals
18. No Government employee will be allowed to keep milk animal or other livestock at
any agricultural farm except with the previous sanction of Director and on payment of
charges fixed by the Director from time to time.
Rendering Service
19. No service in the form of supply of conveyances, tools, implements, rolling
stock/livestock, etc. on hire basis will be rendered to any Government employee or private
individual except with the sanction of Deputy Director of Agriculture/Specialists and on
payment of such charges as may be fixed by them from time to time.
Employment of daily paid labour
20. Deputy Directors of Agriculture/Specialists will be competent to sanction the
employment of daily paid labour. The wages of such labour will be fixed by them from time
to time in consultation with the Deputy Commissioner concerned.
Garden at Agriculture Farms
21. These rules will apply mutatis mutandis to the maintenance of accounts of garden
areas.
Profit and Loss Account
22. A profit and loss account for the financial year ending the 31st March shall be
prepared by the Deputy Directors of Agriculture/Specialists in respect of District and
Demonstration Farms and Seed Farms in Form A.F. 22, by the 20th June, without fail and
submitted to the Director duly audited by the Pr. Accountant General, Punjab. A valuation
statement in Form A.F. 23 in respect of stocks and stores as also livestock on the 31st
March shall be prepared and appended to the profit and loss accounts. A revenue account in
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Form A.F.24 will, however, be prepared in respect of experimental areas within the
experimental farms research stations and research sub-stations and for this purpose
supplementary accounts as detailed in Appendix “A” will be maintained in order to aggregate
income and expenditure of non-experimental areas. In the case of District and
Demonstration Farms the income and expenditure in respect of experimental areas will not
be taken into account while preparing the profit and loss account. The total expenditure and
income in a year in respect of experimental areas will be worked out in Form A.F. 24 in the
manner indicated in Annexure - II and necessary adjustments will be made in the profit and
loss accounts of the District and Demonstration Farms concerned. Audit of Accounts
23. Besides internal check exercised by the Department from time to time, the accounts
of the Agricultural Farms will be audited by the Pr. Accountant General, Punjab (Inspection
Civil Wing) at such interval as may be considered suitable by the Audit Department. After
each audit of the accounts by the Inspection Civil Wing staff, the Deputy Director of
Agriculture/Subject Matter Specialist/Deputy Director of Horticulture shall deal promptly
with the objection statement appended to the audit note. The Deputy Director of
Agriculture/Specialist shall also consider the objections and suggestions made by the Pr.
Accountant General, Punjab, in the audit note and decide upon the action to be taken in
regard thereto. The action so taken shall be indicated on an interleaved copy or on the
margin of the audit note and this annotated copy shall be kept and produced for the
information of inspecting officers at their next visit. A copy of the annotated note shall also
be sent to the Pr. Accountant General, Punjab (Inspection Civil Wing) through the Director.
82
Annexure – II
Referred to in Rule 22
1. In regard to the preparation of accounts of non-experimental Area of experimental
farms and research stations and research sub-stations the following instructions are issued:-
(I) In the Crop Register (Form A.F. 10) clear indication regarding experimental and non-
experimental plots should be given so that for the purpose of preparing a revenue
account there may not be any difficulty in sorting out the items of expenditure and
income concerning non-experimental areas as noted below:-
Expenditure Amount Rs. P
Income Amount Rs. P
From different crops (i) Manure expenses (a)Paddy __________Qtls/Kilos …………
(ii) Cost of Seeds (b)Wheat__________Qtls/Kilos ………… (iii) Wages of casual labour (c)Fodder__________Qtls/Kilos ………..
(d)Sugarcane_______Qtls/Kilos ………..
(iv) Harvesting expenses; and (e)Gur____________Qtls/Kilos ………..
(v) Other Sundry items (f)Vegetables ______Qtls/Kilos ……….. (g)Fruits __________Qtls/Kilos …………
2. The Daily Work Report (Form A.F. 8) should distinctly show the work done on
experimental and non-experimental areas so that it may be possible to work out with some
degree or precision the expenditure incurred from time to time on agricultural operations like
ploughing, harvesting, watering etc……….
3 A register showing the time spent each day in non-experimental areas by the
supervisory staff viz. Manager, Agricultural Inspectors, Agricultural Sub-Inspectors and
Class IV Government employees paid on monthly basis should be maintained in the following
form:-
Date month
and year
Name and designation
of the official
Rate of monthly emoluments
including all allowances
Plot no. on which work
may be done
Particular of work done
Time spent
Cost of staff
Rs P
Signature of
Manager
Remarks
From this register the total cost of supervisory and other staff employed on field work
will be ascertained and included in the revenue account. Eight hours will be reckoned as one
day. The proportionate cost of clerical and other staff not directly connected with field work
will be determined on area basis.
83
4. A register showing the actual consumption of stores such as seeds, manures, oils,
twine, etc. in respect of non-experimental area will be maintained in the following form-
Date Name of article consumed
Quantity or number
Cost
Rs P
Reference to main stock
register
Signature of Area Manager
Remarks
The entries in this register will be made from the main stock registers and non-
balances are to appear in this register.
5. Depreciation of live and dead stock excluding consumable stores referred to in (4)
above will be worked out on area or other basis, as may be considered feasible and included
in the Revenue Account according to the discretion of the Deputy Director of
Horticulture/Deputy Director of Agriculture/Subject Matter Specialist to take into account
the approximate hire charges instead of depreciation.
6. Maintenance expenses, viz., feeding charges of livestock employed from time to time
on non-experimental area should be worked out monthly by the Farm Manager on the basis
of information contained in the Daily work Report and Crop Register keeping in view the
scales of feeding fixed by the Director. The total expenses for the year thus arrived at
should be included in the Revenue Account.
7. A register showing details of miscellaneous expenditure in respect of non-
experimental area should be maintained in the following form:-
Date Particulars of Expenses
Amount
Rs P
Reference to relevant record
Remarks Signatures of Manager
Wages of labour, water rates and cesses, etc., will be noted in this register and
incorporated at the end of the year in the Revenue Account.
The above instructions will also apply mutatis mutandis to the maintenance of
accounts of experimental areas within the District and Demonstration Farm. The total
expenditure and income in a year in respect of experimental areas will be worked out and
necessary adjustments will be made in the Profit and Loss Account of the District and
Demonstration Farm concerned.
84
CHAPTER -10
Schemes in the Agriculture and Horticulture Department
General
The Non Plan expenditure of these departments is mainly restricted to Direction and
Administration whereas, Plan Side and Centrally Sponsored Schemes cover the bulk of
expenditure on aims and objectives prescribed/undertaken by the departments.
The major schemes which were in operation and are continuing in the 10th Five year
plan are listed in annexure.
While conducting audit, the maintenance of following records as per prescribed
procedure may be examined:
10.1 Cash Book – (a) see that the Cash Book has been maintained in the prescribed
form and in accordance with the instructions contained in Rule 2.2 to 2.7 of PFR Vol. I. The
account of cash and cash book should be checked with reference to the procedure laid down
in Chapter 8 of Vol. I of the manual.
10.2 The auditing standards of INTOSAI and guidelines of ASOSAI as laid down in Vol.
I of this manual also need to be applied/followed while conducting the audit.
10.3 Audit of Receipts - (a) See that (i) an adequate system exists for the imposition and
collection of receipts; (ii) all demands falling due are noted in a suitable demand register; (iii)
all sums due have been realised and that the unrealised balances of demands at the close of
the year have been carried forward to the next year; (iv) all realisations are acknowledged
on receipt in the prescribed form which are signed by the officer authorised in this behalf.
(b) Trace the cash receipts into the demand register and the receipt side of the cash
book, and check the remittances into the treasury with the challans.
(c) See that any remissions granted are supported by proper sanction.
(d) See that receipts are not appropriated to meet departmental expenditure.
(e) See that the receipt books are machine page numbered and bear a book number and
that a certificate showing the number of receipts in each book has been recorded thereon
under the signatures of a responsible officer and that for cancelled receipt forms, there are
both foils and counterfoils in the receipt book.
(f) The stock account of receipt books should be examined to see that-
85
(i) the number of receipt books received agree with the indent or requisition and that all
such receipt books are kept under lock and key by a responsible officer.
(ii) Only one book is issued to an individual officer on return of the previous used up
book;
(iii) the issue of a receipt book and the return of a used book are duly acknowledged;
(iv) the closing balance in the stock account is verified by the head of the office
periodically by actual count. Similar verification should be made by the auditor as
well.
(v) the certified Proforma accounts should also be scrutinized.
10.4 Audit of Stores –
(a) The essential points to be seen in the audit of stores are that-
(i) every article purchased or otherwise obtained is entered in the store account (this
should be checked with the contingent vouchers and other relevant records);
(ii) there is a requisition for every article issued and the balances have been correctly
worked out;
(iii) unserviceable articles are written off under proper authority;
(iv) steps are taken to dispose of unserviceable and surplus stores;
(v) where a priced store account is maintained the stores are priced with reasonable
accuracy;
(vi) there is a certificate of verification of store recorded in all stores ledgers registers
etc. by a responsible officer.
(b) In addition to the points noted in the above paragraph the following general points
should be looked into while auditing stores accounts.
(i) See that stores are not acquired in excess of requirements and are not accumulating
unnecessarily.
(ii) See that the staff responsible for the verification of stores is independent of the staff
entrusted with custody and keeping of accounts of stores.
(c) Audit should not except when specially authorized to do so, assume responsibility for
the physical verification of stores, but it has right to investigate balances of stores, if any
discrepancies in the stores accounts suggest that such action is necessary.
86
(d) The sale proceeds of plants/fruits/products need to be checked with reference to the
rates fixed by the competent authority of the department from time to time.
(e) The variations in the rates, yields, etc. should be examined to see that the same are
justified and have the approval of competent authority.
A scheme for the grant of Taccavi loan to the cultivators for aerial spraying of cotton crop in Punjab for the purpose of having detailed working insight is discussed below while other schemes as given in Annexure ‘A’ be checked with reference to the detailed aims and objectives of each scheme, provision of funds and expenditure thereagainst for suitable comment, if any.
10..5 (a) Objects of the Scheme - The object of the scheme is to advance loans in kind
to the cultivators for meeting their share of operational charges of aircrafts, cost of
insecticides and incidental charges, covering cost of flags and poles required for demarcating
the boundaries of area to be sprayed. The loan advanced under this scheme is treated as a
short term loan recoverable in the same financial year after the harvest of the crop. The
detailed procedure for the grant of Taccavi Loans to the cultivators for Aerial Spraying of
cotton crop is given in Annexure ‘B’ to this Chapter.
The entire expenditure on spraying operations is initially met by the Government and
the demand of loan is raised with the Revenue authorities after the spraying operations are
over. The Revenue authorities, in turn, make recoveries of loan advanced, with interest at
the rates, prescribed by the Government from time to time. In case of any default, the
defaulters are liable to pay penal interest.
(b) Audit Checks - During local audit it should be seen -
i) That an application in form T.2 showing the area for aerial spraying duly signed by
the Agriculture Inspector is available.
ii) That cultivators found eligible for the grant of Taccavi loan have executed an
agreement bond in from T-5, before the start of operations.
iii) That the Agriculture Inspector has issued a permit in form T-6 on the date of actual
operation.
iv) That the Assistant Cotton Extension Officer/Assistant Plant Protection Officers have
made the payment of operational charges direct to the operators only on the
production of certificate for the area sprayed satisfactorily, duly signed by the
87
Agriculture Inspector and countersigned by the Block Development and Panchayat
Officer or any other officer of the Department of Agriculture authorised to do so.
v) See that the insecticides actually used for overlapping, spilling etc. is within the
prescribed limit fixed by the Director of Agriculture, Punjab, from time to time.
vi) See that the insecticides used in excess due to over-lapping, spilling is determined on
the basis of area sprayed, satisfactorily in a block for each spray.
vii) See that the cost of insecticide in excess of prescribed limit, used in over-lapping and
also cost of insecticides used in dumping is recovered from the operators.
viii) See that the Director of Agriculture, fixes the rates to be charged for each spray,
keeping in view, the cost of insecticides, incidental charges, operational charges and
the extent of subsidy, if any, allowed by the Government on insecticides etc.
ix) That the Field Duty Inspector had verified that the area is sprayed according to the
map prepared and that the Technical Inspector had ensured that the insecticide had
been put into the machine according to the prescribed dose.
x) See that the loan is recovered by the Revenue Authorities in one installment during
the same financial year. In case the loanees fail to repay the loan by the due date,
see that the same had been recovered as arrears of Land Revenue along with the
cost incurred in adopting that process.
xi) See that the Tehsildar endorses a copy of the monthly recovery statement to the
Assistant Cotton Extension Officer/Assistant Plant Protection Officer concerned and
the Deputy Director of Agriculture (Cotton), who will report the balance of loan
outstanding at the close of each financial year to the Director of Agriculture, Punjab
along with the reasons for arrears.
xii) See that loanee’s files complete in all respects are handed over to the Revenue
Authorities by the 15th December every year against proper receipt duly signed in
full.
xiii) See that penal interest at the enhanced rates is recovered from the cultivators who
fail to pay the amount of loan with interest by the due date.
Agricultural Research & Education
10.6 Realising the significance of research and development in bringing the agriculture
sector of the State close to the standards of agriculturally advanced countries through
88
introduction of high yielding and disease resistant varieties and suitable packages of practices
for different zones of the State, a considerable sum of Rs .10.00 crore has been provided for
the 10th Plan to take care of the agricultural research, extension and education through
considerable stress on bio-technology/tissue culture, water management, post harvest
handling and diversification research particularly to control pests/insects in respect of major
crops which have development resistance and played havoc in certain areas of the State.
Besides, attention will also be paid towards organic culture i.e. green manure, vermiculture
alongwith Integrated Pest Control etc. to minimize the use of ecologically degrading chemical
fertilizers and pesticides.
Agricultural Financial Institutions
10.7 Under this debenture oriented programme, state share (5%) is provided to the Punjab
State Cooperative Agricultural Development Bank to enable it to provide loan to the farmers
for setting up of various self employment ventures like dairy, poultry, fisheries etc. apart from
loans for purchase of tractors, installation of tubewells etc. This scheme is executed in
collaboration with the NABARD and the Government of India which contribute their share
of (90%) and (5%) respectively. An outlay of Rs .5225.00 lakhs has been provided for the
10th Plan to enable the bank to advance loans to the tune of Rs 1000.00 crore for financing
35300 tubewells, 22430 tractors and 1,56,020 dairy, poultry, piggery, fishery units etc.
89
Annexure-A as referred to in General Para to Chapter -10
Setting up/strengthening of Seed Testing Labs- The scheme is basically meant for enforcement
of the Seed Control Act, 1988 by testing the seed samples drawn from the sale centres for
purity, germination and other prescribed tests.
Intensive Cotton Development Programme including Aerial Spray on Cotton (75:25)- Sharing
scheme aims at increasing the production and productivity of the cotton crop in the state
especially in the cotton belt through incentives/subsidies for plant protection equipment and
demonstration-cum-training. Under the scheme, possibility will be explored for entrusting the
work regarding plant protection of cotton crop against various diseases, to some reputed
private companies/agencies. An outlay of Rs 1183.14 lakhs has been provided for the 10 th
Plan and an outlay of Rs 287.52 lakhs has been provided for the Annual Plan 2004-05.
Comprehensive Crop Insurance (50:50) (CS)
National Pulses Development Project (75:25) (CS)
Oilseeds Production Programme (75:25) sharing scheme
Development of Horticulture including sericulture in the State
Diversification of Agriculture through Horticulture in the State . This new scheme was included
in the Annual Plan 2003-04 for sustainable diversification in agriculture by providing good
quality seed/nursery material to the orchardists through modernizing the existing farms and
nurseries of the Horticulture Department.
Demonstration-cum-Fruit Preservation Laboratories and Community Canning Centres- The
scheme aims at training and educating the fruit growers/public in latest techniques for the
preservation and preparation of various products like squashes, jams, jellies and other canned
products from fruits and vegetables. Six Fruit Preservation laboratories at Hoshiarpur,
Abohar, Patiala, Amritsar, Ludhiana and Jalandhar are functioning in the State. About 80000
Kg fruits are processed and about 10000 persons are trained every year in the 14 Community
Canning Centres in the State. Under the scheme, group training will be provided and persons
to be trained will be registered and nominal fee of about Rs 20/- per group may be charged
from the group to make the scheme self substaining. Registration fee so collected should be
credited to the State Government. An outlay of Rs 126.00 lakhs has been provided under the
scheme for the 10th Plan and an expenditure of Rs 19.58 lakhs has been made during the
year 2002-03
Setting up of Information & Training Centres at Zonal Level
90
Improvement of the quality of grapes of periette variety with introduction of Improvement
Management Technique
Share Capital to Regional Rural Banks
Contribution to Agriculture Commodity Board/Punjab Chamber of Agri. Business/Centre for
Agriculture Market In telligence.
Contribution to Agriculture Export and Marketing Incentive Fund- A new scheme namely
“Contribution to Agriculture Export and Marketing Incentive Fund” with a corpus of
Rs 50.00 crore to begin with was incorporated in the Annual Plan 2001-02 to boost marketing
and export of agriculture produce through a package of incentives to the farmers/orchardists
engaged in the marketing and export ventures. The scheme has been continued with the
token provision in the 10th Plan.
Contribution to RDF for creation of Infrastructure other than roads
Mission for the Second Push in Punjab Agriculture
Scheme for agricultural research & development for major break through in diversification for PAU
to undertake genetic development of seed for maize and soyabean crops.
Scheme for promotion of maize cultivation by the Punjab Agro Industries Corporation for setting up
a maize processing unit.
Programme to boost production of sugarcane in the State by the PAU for production of high
yielding and disease resistant seedling of sugarcane varieties through Tissue Culture
Technique and providing technical guidance.
Popularisation of summer-Moong cultivation in Punjab by Punjab Agro Industries Corporation.
Scheme for transmission of technology through extension, demonstration and training in
horticulture practices.
Assistance to PAIC for setting-up of Agriculture/Horticulture Processing Units.
Scheme for setting up of cool chain infrastructure- Under the scheme, an outlay of Rs 10.00
crore has been provided for 10th Plan and an expenditure of Rs 15.00 crore has been made
under the scheme during 2002-03 for setting up of Food Park project at village Bara, district
Fatehgarh Sahib to enhance the shelf life of the perishable horticulture produce, value
addition and refrigerated transportation to the distant, local and overseas markets. The
project is being set up by the PAGREXCO in the joint sector. An outlay of Rs 200.00 lakhs
has been provided under the scheme for the Annual Plan 2004-05.
Creation of marketing infrastructure for promotion of Bee-keeping in the state
91
Assistance to PAGREXCO for Agri Exports- to encourage/facilitate marketing of vegetable
crops in the distant domestic markets and oversees market. Punjab Agri. Export Corporation
(PAGREXO) may continue its export promotion activity without any subsidy support. It
should focus on providing basic infrastructure and market intelligence. Centrally Sponsored
Macro Management Work Plan for Agriculture Department (CS). A Centrally Sponsored Macro
Management Work Plan was included in the Annual Plan 2001-02 with the 90:10 sharing
between the Centre and the State. The central assistance is in the ration of 80% grant and
20% loan. The Work Plan has been formulated with the merger of some old Centrally
Sponsored Schemes and incorporation of new programmes. The following important
programmes are proposed to be taken up under the Work Plan.
a) Improvement of Soil Health
b) Pest & weed Management
c) Popularisation of use of liquid bio-fertilizer having high colony forming units.
d) Information Technology
e) Development of Agriculture marketing infrastructure and information system
f) Reclamation of Alkali Soils
Centrally Sponsored Macro Management Work Plan for Horticulture Department (CS).
The following activities are proposed to be taken up under the Programme by the
Horticulture Department:
i) Integrated development of fruits.
ii) Development of Vegetables
iii) Development of Onions in the State
iv) Cultivation of Floriculture
v) Development of Spices, mushrooms and medicinal & Aromatic plants
District Level Schemes:
Intensification of Plant Protection Works including rat campaign.
Soil Testing Laboratories
Bee Keeping
92
ANNEXURE ‘B’
Vide Para 10.5 (a)
Procedure for the grant of taccavi loan to the cultivators for aerial spraying of cotton crop in Punjab.
1. The cultivators desirous of having their cotton crop sprayed by means of
helicopters/fixed wing planes, will submit applications in Form T-2 to the Agriculture
Inspector concerned for the grant of Taccavi loan for the purpose. The Agriculture
Inspector concerned, in turn, will determine the suitability of the area for aerial spraying or
otherwise keeping in view the instructions of the Department issued from time to time. The
cultivators, who will be considered eligible for the grant of Taccavi loan, will have to execute
an agreement bond in Form T-5 before the start of the operations. The Agriculture Inspector
will issue a permit in Form T-6 on the date of actual operation.
2. The loan will be paid to the cultivators in kind for the aerial spraying of cotton under
Act XII of 1884 (Agriculturists Loans Act, 1884) by the Agriculture Inspector, Assistant
Cotton Extension Officers and Assistant Plant Protection Officers.
3. The amount of loan will be paid in kind on the basis of certificate of area actually
sprayed to be signed by the concerned Agriculture Inspector and countersigned by the Block
Development and Panchayat Officer or any other authorised officer of the Department of
Agriculture deputed for aerial spraying duty.
4. The expenditure in connection with aerial spraying will be incurred by the
Department of Agriculture on behalf of the loanees and will be met out of the funds provided
under head “4401-Capital Outlay on Crop Husbandry” and will be transferred to “6401-
Loans for Crop Husbandry - Plant-Protection-Loans to the cultivators for Aerial spraying of
Cotton Crop” at the close of the operations before the close of financial year through a
deduct entry to the extent. The demand is raised against the Revenue Department for its
recovery as loan from the beneficiaries after preparing loanee files.
5. All provisions of Government rules with regard to withdrawal of money from the
Treasury, maintenance of accounts, cash book, disbursement of money against proper
receipts, submission of actual payee’s receipts above Rs.500 to the Pr. Accountant General,
Punjab and the provision for disbursement and recovery of Taccavi Loans as laid down in
Punjab Agriculturists Loan Manual will also be followed under this scheme.
93
6. The Assistant Cotton Extension Officer/Assistant Plant Protection Officers will
make the payment of operational charges direct to the operators on the production of
certificate for the area sprayed satisfactorily duly signed by the Agriculture Inspector and
countersigned by the Block Development and Panchayat Officer or any other officer of the
Department of Agriculture authorised to do so.
7. The Deputy Director of Agriculture incharge Cotton Spraying operations will be
competent to approve the insecticide actually used for overlapping, spilling, etc. provided it is
within the prescribed limit fixed by the Director of Agriculture, Punjab, from time to time.
The Assistant Plant Protection Officer/Assistant Cotton Extension Officer concerned will
report the quantum of the insecticides used in over-lapping or spilling and move the case to
the competent authority for further action with his comments.
8. The insecticides used in excess due to overlapping, spilling etc. will be determined on
the basis of area sprayed satisfactorily in a block for each spray.
9. The cost of insecticide (insecticides) in excess of prescribed limit, used in overlapping
and also the cost of insecticides used in dumping, shall be recovered from the operators.
10. The Director of Agriculture, Punjab, will fix the rates to be charged for each spray
keeping in view the cost of insecticides, incidental charges and operational charges and the
extent of subsidy, if any, allowed by the Government in insecticide and operational charges.
11. Two Agriculture Inspectors will be attached with each air -craft, one for Field Duty
and the other for Technical Duty. The field duty Inspector shall see that the area is sprayed
according to the map prepared and the Technical Inspector shall see that the insecticide is
put into the machine according to the prescribed dose.
12. The Director of Agriculture, Punjab, will arrange for the aircrafts and execute
necessary agreements with various operators on behalf of the Punjab Government.
13. This will be a short-term loan and will be recovered by the Revenue Authorities in
one installment during the same financial year. In case the loanees fail to repay the loan by
the due date the same will be recovered as arrears of Land Revenue alongwith the cost
incurred in adopting that process. The Tehsildar will effect recoveries of loan at the
appropriate time of the receipt of loanees files. They will endorse a copy of the monthly
recovery statement to the Assistant Cotton Extension Officer/Assistant Plant Protection
Officer concerned and the Deputy Director of Agriculture Officer concerned and the
Deputy Director of Agriculture (Cotton). The proforma for submission of this statement will
94
be Annexure ‘A’ as in the case of other short term loans. The Assistant Cotton Extension
Officer will watch the progress of recovery. The Deputy Director of Agriculture (Cotton)
will report the balance of loan outstanding, if any, at the close of each financial year to the
Director of Agriculture, Punjab alongwith the reasons for arrears.
14. The loan sanctioning authority will be responsible to maintain the loanee’s files
complete in all respects and hand over the same to the concerned Revenue Authority by the
15th December every year against proper receipt duly signed in full with date. On receipt of
files by the revenue authorities, they will raise demand against individual cultivator in
Khatauni register.
15. The recovery of loan will be effected as short term loan as provided under Act XII
of 1884 (Agriculturists Loan Act, 1884). This loan will bear interest at the rates sanctioned
by the Government from time to time. Penal interest at the enhanced rates will also be
recovered form the cultivators who fail to pay the amount of loan with interest by due date.
16. Maintenance of registers
Form A.S. 1 : The Agriculture Inspector (Technical) will keep record in this register. After
the spraying operations are over, this register must be handed over in the office of the
Assistant Plant Protection Officer/Assistant Cotton Extension Officer concerned against a
proper receipt. The Agriculture Inspector (Technical) will notify to the Assistant Plant
Protection Officer/Assistant Cotton Extension Officer the particulars in Column 19 on the
same day in case the over lapping of area exceeds the permissible limits, who in turn will
take prompt further necessary action. At the close of each spray for the entire block, a
summary is to be prepared for the whole block. The Agriculture Inspector (Technical) will
submit the summary to the Assistant Plant Protection Officer/Assistant Cotton Extension
Officer concerned who will compile the same for the entire block in Form A.S. 1.
Form A.S.2 : The Assistant Plant Protection Officer/Assistant Cotton Extension Officer
immediately on receipt of the register no. A.S. 1 from the Agriculture Inspector will compile
the information in Form A.S. 2 and will take further action according to the rules on the
subject.
Form A.S. 3 : Immediately after the completion of operations in a particular village, the
Agriculture Inspector (Field) will enter particulars of all cultivators whose area has been
sprayed on credit in this register. Form T-II will be prepared from this register.
95
Form A.S. 4 : The Agriculture Inspector concerned will enter all the cash transactions in
this register. The cultivators desirous of having their area sprayed on cash must deposit the
cost before the start of spray. This register will be subsidiary to the cash book. Proper
receipt in prescribed form will invariably be issued to the cultivators concerned. Income
statement alongwith Treasury challan in original will be sent to the respective Assistant
Cotton Extension Officer/ Assistant Plant Protection Officer under registered cover. The
Assistant Cotton Extension Officer/Assistant Plant Protection Officer will in turn, compile
the income statements in their offices and get the deposits verified from the Treasury Officer
concerned.
Form A.S. 5 : Necessary particulars in this register will be brought forward from form A.S.
3. This register will show the disbursement to taccavi loans in a particular block. Three
copies of this form will be prepared by the concerned Agriculture Inspector. One will be
attached alongwith loanee’s files, second sent to the Assistant Plant Protection Officer/
Assistant Cotton Extension Officer and third retained by the Agriculture Inspector for office
record.
Form A.S. 6 : The concerned Assistant Cotton Extension Officer/ Assistant Plant
Protection Officer will maintain this register on the basis of (i) Payment of operational
charges to the operator (ii) Information supplied by the loan sanctioning Authorities in Form
A.S. 5 and (iii) the income statements, for the area for which operational charges and other
expenses have been incurred. This will ensure the proper counting for the expenditure.
Supply of forms:
Printed registers and forms will be arranged by the Director of Agriculture,
Punjab.
96
ANNEXURE - B
FORM A.S. 1
Date of operatio
n
Name of village
Total area
sprayed
Area sprayed
satisfactorily
Name of insecticide
used
Quantity of insecticide
used
Area overlapped
Quantity of insectic ides used
in overlapping/spillin
g
Percentage of overlapping of spilling due to
mechanical defect in the aircrafts.
1 2 3 4 5 6 7 8 9
Total______________________________________________________________
Signature of Agriculture Inspector (Technical)_____________________________
Signature of Agriculture Inspector (Field Duty)_____________________________
Signature of Pilot _____________________________________________________
97
ANNEXURE - B
FORM A.S. 2
Name of village
No. of spray
Area spraye d as per
quantity of insecticide
used
Area satisfactorily
sprayed
Name of insecticide
used
Quantity actually
used
Area overlapped
Quantity of insecticide
used in overlapping
Percentage of
overlapping or spilling
Remarks
1 2 3 4 5 6 7 8 9 10
98
ANNEXURE - B
FORM A.S. 3
Name of Village ________________________
Details of expenditure
Sr. No
.
Name of cultivator and
Father’s Name
Area offered for aerial spraying
Date of sprayin
g
No. of
spray
S.No. of T. Series
forms
Area actually sprayed
Operational charges
Cost of insecticides
Incidental charges
Total Remarks
1 2 3 4 5 6 7 8 9 10 11 12
99
ANNEXURE - B
FORM - A.S. 4
(CASE REGISTER TO BE MAINTAINED BY THE AGRICULTURE INSPECTOR ON FIELD DUTY)
Register showing the details of cash collected in respect of area sprayed against each payment.
Date Village Name and Address of Cultivator
Area to be sprayed
Insecticide to be used
Amount cost of
Insecticides
Recovered I/charges
Operational charges
Total Try. Challan No. and date
1 2 3 4 5 6 7 8 9 10
100
ANNEXURE B
FORM A.S. 5
Village wise Register showing the disbursement of Aerial Spraying Loans in Block _________________
District ____________________________ (Record to be kept Block wise)
Total amount recoverable
Name of village
No. of Loanee
s
Total area for which loanees files deposited
with Revenue Authorities
Cost of insecticides
Incidental charges
Operational charges
Interest Total
1 2 3 4 5 6 7 8
Rs. Rs. Rs. Rs. Rs.
101
ANNEXURE - B
FORM A.S. - 6
DISTRICT WISE REGISTER SHOWING THE DISBURSEMENT OF AERIAL SPRAYING LOANS IN _______ DISTRICT
(Register to be maintained by Assistant Cotton Extension Officer Block wise and spray wise)
Block_______________________________ No. of spray ________________ Name of operator ___________________
Area Sprayed Details of files deposited in respect of area under col. 4(a)
Period of operation
Name of Block
Area for which operational
charges have been paid
On credit
On cash
Area for which loanee’s files have
been deposited with Revenue Authorities
Cost of insecticides
Incidental charges
Operational charges
Interest Total Details of amount deposited into
Treasury
1 2 3 4(a) 4(b) 5 6(a) 6(b) 6(c) 7 8 9
Rs. Rs. Rs. Rs. Rs. Rs.
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CHAPTER - 11
WELL BORING ACCOUNTS OF TUBEWELL SECTION OF AGRICULTURE DEPARTMENT
General
11.1 The Tubewell Section of the Department of Agriculture, Punjab, sinks tubewells and
undertakes boring in wells for providing irrigation facilities to the farmers, etc. The
Agricultural Engineer (Tubewells), Punjab is the Controlling Officer of the Tubewell Section.
He is also the Drawing and Disbursing Officer and collecting Officer of this Section. He is
assisted by the Assistant Agricultural Engineer (Tubewells) and Assistant Agricultural
Engineer (Boring) and other technical staff.
11.2 A person willing to have his tubewell bored submits an application to one of the
above officers/officials in whose jurisdiction the particular area lies requesting for an estimate
for the work proposed to be done. The officer/official concerned will supply within one
month an estimate to cover the overhead charges, labour, cartage and P.O.L., lowering
charges, etc. If the well owner after receipt of estimate desires the work to be done by the
Tubewell Section, he will submit an application on Non-Judicial stamp paper of Rs. 2.25 in
the prescribed form. The well owner will pay the full estimated cost of the work in advance
in the shape of Bank Draft in the name of Agricultural Engineer (Tubewells) or in cash for
which the owner will be issued a cash receipt. The work will not be undertaken till the cost
of estimate is paid in advance. The amount so received will be deposited in the personal
ledger account of Agricultural Engineer (Tubewells).
If the owner wants to get more than one tube-well installed, then he will specifically
mention in the first application as to how many bores he wants to have. Otherwise for the
second bore a fresh application will be required to be submitted. The Department is not
responsible for any loss due to delay in starting the work by the Department.
11.3 Before taking up audit of Tubewell Section, the local audit party should study the
accounts rules of the Section so that they make themselves conversant with the nature of
transactions, the system of accounts and the accounts books prescribed.
11.4 Following checks should be applied while auditing the accounts of Tubewell Section :-
(a) Estimates:
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(i) See that the estimate for boring a tubewell supplied to a farmer covers the overhead
charges, labour, cartage, P.O.L., lowering charges and extraction charges, if any. In case,
the owner had requested for the supply of lowering material by the Tubewell Section it
should be seen that the cost of lowering material had duly been included in the estimate.
(ii) See that overhead charges added in the estimate include the cost of establishment,
depreciation of plant and equipment and interest on capital.
(iii) See that the farmer willing to have the tubewell bored by the section and accepts the
estimated cost of work had submitted an application on Non-Judicial Stamp Paper of Rs 2.25
in the prescribed form.
Note - The Government departments desirous of getting their Tubewells installed by the Tubewell Section need not give application on Non Judicial Paper but can give on ordinary paper in the prescribed proforma.
(iv) See that the permission of the Agricultural Engineer (Tubewell) for drilling of
tubewell had been obtained.
(v) See that the well owner had deposited the full estimated cost of the work in advance
into the Treasury under the head “0702-Minor Irrigation (other receipts) Income from Boring
Operations (Permanent Section) or in the shape of Bank Draft in the name of the
Agricultural Engineer (Tubewells) or in cash for which the owner had been issued a cash
receipt”. See that the work had not been undertaken till the cost of estimate is paid by the
well owner in advance.
(vi) See that the amount received from the well owners had been deposited in the
personal ledger account of the Agricultural Engineer (Tubewells).
(b) Cost of Material
(i) See that the rates of material used in the completion of tubewell and supplied by the
Tubewell Section to the owners of the tubewells had been fixed by the Agricultural Engineer
(tubewells) according to the market fluctuations.
(ii) See that in cases where market rates were not available, the rates charged were
based on the cost price of the materials plus such departmental charges & fixed by the
Agricultural Engineer (Tube-wells). These departmental charges should not be less than 5%
of the cost of price of materials. The higher rates in excess of departmental charges may be
levied in certain cases to avoid the losses. However, whenever the departmental charges
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are proposed to be levied at less than 5% of the cost of material, the sanction of the Director
of Agriculture, Punjab should be obtained.
(iii) See that well owner had taken permission of the Agricultural Engineer (Tube-wells
and Assistant Agriculture Engineer for using his own lowering pipes and strainers. Such
permission is usually given by the Department at the risk of the well owner. He will be
responsible for the quantity of discharge, working and life of tubewell so completed.
(iv) See that if the bore reaches at the desired depth and the owner fails to arrange the
lowering material within five days, the owner had paid the idle charges as fixed by the
Agricultural Engineer (Tubewells).
(c) Overhead Charges
(i) See that overhead charges had been recovered from the tubewell owners to cover
the cost of establishment, depreciation of boring plant, interest on money invested by the
Government, etc.
(ii) See that the rates of overhead charges are fixed by the Agricultural Engineer
(Tubewells), Punjab from time to time according to the fluctuations in cost of establishment,
depreciations of boring plants etc. Whenever, the cost of labour employed, cost of
transportation of boring plant and other materials to site and back and lubricants are paid by
the Government, these charges will also be included for working out the overhead charges
recoverable from the well owner.
(d) Footage Allowance
Well owner as well as the Government Departments have to pay to
Government the footage allowance for the total depth of bore made with hand boring plants
at the rate of Rs 0.50 per metre with effect from 1-7-2003. The works commenced prior to
this date will be completed at old rates.
The rates of footage allowance can be increased or decreased by the Agricultural
Engineer (Tubewells) at any time. The Well Borer/Mates are entitled to get footage
allowance from the Government at the rates specified from time to time in shares prescribed
by the Agricultural Engineer (Tubewells).
It should be seen in local audit that the footage allowance is recovered in all cases
from the well owners and the Government departments.
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(e) Boring charges
(i) See that in case the tubewell or boring to be used for the purpose other than
agriculture/irrigation, the boring charges had been recovered after 100% enhancement of the
normal rates.
(ii) See that in case any contractor had booked the work for boring or development by
the air-compressor the rate had been charged as under:-
a) for compressor with 100 pound per square inch pressure Rs 600/- per day (for 8
hours)
b) for compressor with 250 pound per square inch pressure Rs 1400/- per day (for 8
hours)
(iii) See that the boring charges had been recovered @ 3 times than the normal rates in
respect of boring work carried out in hilly areas.
(iv) It should be seen in local audit that the boring charges had been recovered in respect
of the success of the tubewell (It does not relate to trial bore work).
Note: The rates are increased/decreased by the department from time to time. The schedule of latest rates be called for.
(f) Unsuccessful Boring :
(i) See that in cases where boring had not been successful, the labour for extraction of
lowering material had been supplied by the owner of the tubewell.
(ii) See that cost of the lowering material, which had been extracted out safely, had been
refunded to the owner of the tubewell, only in cases where such lowering material was
supplied by the tubewell Section.
(iii) See that the cost of material left in the bore had not been refunded to the tubewell
owner. In such cases the Boring fee is also not refundable. If the material is supplied by the
owner of the tubewell, the Department is not responsible for extraction of material from such
unsuccessful tubewell.
(iv) See that the rates for the extraction of pipes, etc. recovered are approved rates.
Besides these rates, the owner have to pay and arrange for the labour, transportation of
equipments and P.O.L., etc., if any.
Note - The Department does not give guarantee or assurance for the safe extraction of pipes and strainers. The Department have the right to refuse for undertaking of the work of extraction.
106
(g) Cleaning of Tubewells:
(i) See that in case there is any difficulty in working of 6″ dia (or less) tubewell installed
by the Department, the cleaning of such tubewell had been undertaken @ Rs.10/-
per day for which fee for not less than 4 days had been deposited by the tubewell
owner. (Revised rates be applied as per appendix to chapter).
(ii) The cleaning work is done by a well Borer. If, the owner insists for deputing a more
competent mechanic, see that the rates in this case have been decided by the
Agricultural Engineer (Tubewells).
(iii) See that arrangements and payment of labour, cartage and P.O.L., etc. had been
made by the well owner.
(h) Charges for Air Compressor :
(i) See that the well owner or his authorised person had applied for utilising the services
of departmental Air Compressor and had paid charges according to the rates fixed by that
Department which is subject to revision at any time without any notice.
(ii) See that the P.O.L., transportation and labour etc., had been arranged by the
Tubewell owner himself.
(iii) See that in case the compressor had remained idle for want of necessary
arrangements by the owner, the fee had been charged for idle days also from the owner of
the tubewell.
(i) Demurrage charges:
See that the well owner had paid the demurrage charges on tools and plant which
remain idle on account of the fault of the well owner at the prescribed rates for all the days
these tools and plant remain idle.
(j) Adjustment of cost of work done :
(i) See that the diaries and statements of completed bores submitted by the operators of
boring plants are scrutinised by the Well Supervisor and Drilling Supervisor and Technical
Assistant.
(ii) See that on receipt of the statement of the completed bores, the office of the
Assistant Agriculture Engineer make necessary adjustments in the accounts of each well
owner and the amount recovered in excess is refunded to the well owner concerned at his
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expense and his receipt for the refund made is obtained and recorded. The refund is made
on the receipt of written request of the owner.
(iii) See that at the time of withdrawing the money from Personal Deposit Account for
credit as income of the Section, no physical handling of money is made. While receiving the
cheque in token of having received payments the words “By credit to the head of Revenue
accounts as per Treasury Challan attached” had been added after the words “Received
Payment”.
11.5 Accounts Books Maintained:
See that the following accounts books and registers are maintained in the Tubewell
Section as per Accounts Rules given in Annexure to Para 9.6:
1. Cash Book 2. Receipt Book.
3. Ledger of Personal Deposit Account of Agricultural Engineer (Tubewell). 4. Income Register
5. Stock and Store Books 6. Stock Register of unserviceable Articles.
7. Issue Order. 8. Contingent Register.
9. Daily Attendance Roll of Work-charged labour/Daily -paid labour employed. 10. Daily works register of labourers.
11. Stock Registers of stationery.
12. Stock Register of Forms.
13. Register of service postage stamps.
In the course of local audit the local audit party should check these accounts records
according to rules and orders and the instructions contained in Chapter 8 of Volume I of this
Manual.
11.6 Account Rules :
The Agricultural Engineer (Tubewells), Punjab had sent Draft Account Rules of the
Tubewell Section to the Director of Agriculture, Punjab for approval. As approved on 1
September 1992, these Account Rules have been incorporated in Annexure to this Chapter.
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ANNEXURE
(Vide Para 11.6)
ACCOUNT RULES OF TUBEWELL SECTION OF THE DEPARTMENT OF AGRICULTURE
Part I
1. (i) These Rules may be called Tubewell Section Account Rules.
(ii) They shall come into force at once.
2. (i) In these rules :-
(a) ‘Government’ means Punjab Government.
(b) ‘Department’ means the Department of Agriculture, Punjab.
(c) ‘Director’ means the Director of Agriculture, Punjab.
(d) ‘Agriculture Engineer (Tube-wells) Punjab (A.E.T)’ means the Controlling Office of
the Tubewell Section. He will also be Drawing and Disbursing Officer and Collecting
Officer.
(e) Asstt. Agriculture Engineer (Tubewells) and Asstt. Agricultural Engineer (Boring)
means Gazetted Assistants of the A.E. (TW) Punjab or any other gazetted Assistant
which may be attached.
(f) ‘Drilling Supervisor/Technical Assistant’ means an official incharge of Drilling
Operations to be carried out with Power Rigs/Hand Boring Plants within his
jurisdiction under the control of A.E. (TW) or any of his Gazetted Engineering
Assistants or an official who assists the A.E.(TW) in all technical matters entrusted
to Tubewell Section in the field of Agricultural Engineering.
(g) ‘Well Supervisor’ means official incharge of boring operation to be carried out with
hand boring plants.
(h) ‘Operator’ means any one incharge of Hand Boring Plant. ‘Driller’ means incharge
of Power Rig.
(i) ‘Treasury’ means Government Treasury or Sub-Treasury or a Bank to which
Government Treasury business has been made over.
(j) ‘Year’ means the financial year from 1st April to 31st March.
(k) ‘Personal Ledger Account’ means the account of the Agricultural Engineer
(Tubewells) opened in a Treasury with the order of the Government.
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(l) ‘Section’ means Tubewell Section.
3. A person willing to have his Tubewell bored will submit an application to any
officer/official given at 2 (d), (e), (f), (g) in whose jurisdiction the particular area lies,
requesting for an estimate for the work proposed to be done. On receipt of the application
the officer/official concerned given at 2 (d), (e), (f), (g) will supply to the well owner within a
period of one month an estimate to cover the over head charges, labour cartage and P.O.L
lowering charges and extraction charges, if any, etc. The cost of lowering material may be
given if the owner wants to have it from the Tubewell Section. The material will be supplied
only if it is available in the stocks of the Section. Overhead charges include the cost of
establishment, depreciation of plant and equipment and interest on capital as such the
overhead charges are Non-Contract Rates where labour required during boring operations,
transportation of the Boring Plant to the site and back and the oils and lubricants required
during Boring operations are arranged and paid by the well owner. Contract Rates provide
all the works to be paid and arranged by the Section excluding the cost of lowering material.
If the well owner after receipt of estimate desires the work to be done by the Section, he will
submit an application to officer/official given at 2 (d), (e), (f), (g), concerned on Non-Judicial
paper of Rs.2.25 in the prescribed from obtainable from them. The Government department
desirous of getting their tubewell installed by the Tubewell section need not give application
on Non-Judicial paper but can give the same on ordinary paper in the same prescribed
proforma. For a tubewell to be drilled within the depth of 50 metres (with hand boring plants
and small rigs only) the officials given at 2 (f) and (g) need not take orders of their immediate
Gazetted Officers (only in case the work is to be done with hand boring plant). Upto the
depth of 100 metres the Gazetted Assistant or Agricultural Engineer (Tubewell) can allow to
drill but for greater depths the permission of Agricultural Engineer (Tubewells) will be
necessary. Permission of Agricultural Engineer (Tubewells) will be obtained for all works to
be done with Rigs beyond the depth of 100 metres.
4. The well owner will pay the full estimated cost of the work in advance to the
officers/officials given at 2 (d), (e), (f), (g) in the shape of Bank Draft in the name of
Agricultural Engineer (Tubewells) or in cash for which the owner will be issued a cash
receipt by the officer/official given at 2 (d), (e), (f), (g). The work will not be undertaken till
the cost of estimate is paid in advance.
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5. The amount so received will be deposited in the personal ledger account of
Agricultural Engineer (Tubewells).
6. The rates of material used in the completion of Tubewell (except the civil works and
cost of pumping equipment) to be supplied by the section to the owners of the tubewell will
be fixed by the Agricultural Engineer (Tubewells) from time to time according to the market
fluctuations. When market rates are not available, the rates charged will be based on the
cost price plus such departmental charges (not less than 5% of the cost price) as may be
fixed by the Agricultural Engineer (Tubewells). The higher rates of more than 5%
departmental charges may be levied in certain cases to avoid the losses. However,
whenever the departmental charges of less than 5% are proposed to be levied, then the
sanction of the Director of Agricultural, Punjab will be obtained.
7. The well owners (as well as the government departments) will have to pay to
Government the footage allowance for the total depth of bore made with hand boring plants
at the rate of Rs 0.50 paisa per metre w.e.f. from 1-7-2003.
The work commenced prior to 1-7-2003 will be completed at old rates.
The rates of footage allowance can be increased or decreased by the Agricultural Engineer
(Tubewells) at any time. The Well Borer/Mates will be entitled to get footage allowance
from the Government at the rates specified above in shares prescribed by the Agricultural
Engineer (Tubewells).
8. In addition to the cost of material (if provided by the Government) and footage
allowance mentioned above, the well owner will have to pay the overhead charges to cover
the cost of establishment, depreciation of boring plant, interest on money invested by the
Government, etc. The rates of overhead charges will be fixed by the Agricultural Engineer
(Tubewells) Punjab from time to time according to the fluctuations in the cost of
establishment, depreciation’s of boring plants, etc. Cost of labour employed, cost of
transportation of boring plants to site and back and other material and cost of oils and
lubricants will be borne by the well owners if the work is undertaken on non-contract rates.
When, however, these charges are paid by Government, these will be included in overhead
charges recoverable from the Well owners. The overhead charges will be fixed with
reference to the approximate cost of establishment incurred on bore, interest and expenditure
on other items as enumerated in this rule and will be distributed on the approximate amount
111
of work to be done in a year and while doing so the Agricultural Engineer (Tubewells),
Punjab is to see that all expenditure incurred is fully recovered. However, the Boring rates
should also be competitive with market Boring rates and in no case be excess than that. The
expenditure of exploration works and works done under exceptional underground situation is
to be included.
9. Responsibility for the safe custody of the boring plant rests with a well owner during
the transit of the plant and during the time the plant is employed at his well or kept with him.
10. A well owner is liable to pay demurrage on tools and plant at Rs.8 for hand boring
plant, Rs.25 per percussion Rig and Rs.100 for Rotary Rig per day for all days the said tools
& plant remain idle on account of fault of the well owner. These charges can be varied by
the Agricultural Engineer (Tubewells) any time.
11. The Drilling Operator keeps a diary in form prescribed by Agricultural Engineer
(Tubewells) to be written day by day and will send a copy of this diary to the officer
concerned given at 2 (d), (e), (f), (g).
12. The officers at 2 (f), (g) are responsible that the Drilling Operators in their charge,
work in accordance with the instructions issued from time to time and they keep their boring
tools and plant in good order.
13. The officers at 2 (f), (g) shall inspect the work of each Operator as frequently as
possible. In addition to any matter which may require examination the officers at 2 (f), (g)
shall at each inspection:-
(a) satisfy themselves that the stock of boring tools and plant is complete and properly
cared for in all respects.
(b) verify the stock of each Operator/Driller.
(c) see that all operators keep their material, as far as possible, at one or two places and
not leave it scattered over several well sites.
(d) See the driller/operator at work and issue necessary instructions concerning the
work.
14. The officer at 2 (f), (g) will submit a weekly diary to the Officer-in-charge with a
copy to the Agricultural Engineer (Tubewells).
15. The officer at 2 (f), (g) shall scrutinise the diaries and statements of completed bores
received by him from the operators and issue instructions, where necessary, promptly.
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16. On receipt of the statement of the completed bores referred to in rule (15) the office
of the Assistant Agricultural Engineer shall make necessary adjustment in the accounts of
each well owner and the amount recovered in excess will be refunded to the well owner
concerned at his expense and his receipt for the refund made will be obtained and recorded
in the office of the Assistant Agriculture Engineer. The refund will be made at the written
request of the owner.
17 No expenditure will be incurred by the Agricultural Engineer (Tubewells) from the
personal Deposit Account. The amount deposited in this account will be withdrawn by
cheques as and when required for credit to Government as income of the Tubewell section
against the sale of material, overhead charges and other expenditure incurred by the
Department on Government account on the bores of the well owners whose work has been
undertaken by the Department of their having deposited the full estimated costs of the bore in
advance or under trial scheme as specified in terms and conditions of trial bores. At the time
of withdrawing the money from Personal Deposit Account for credit as income of the
Section no physical handling of money need be involved. While receiving the cheques in
token of having received payment, the words ‘by credit to the head of revenue account as
per treasury challan attached’ shall be added after the word Received payment’.
18. The Agricultural Engineer, Tubewells must take adequate security from all
Government employees excepting gazetted officers entrusted with the handling of cash,
stores and other Government property. The amount of security deposit should be determined
in accordance with the rules contained in Punjab Financial Handbook No. 1 A and register
containing particulars of security deposit should be maintained and be shown to persons
concerned if desired by them.
19. The following account books and registers will be maintained:-
(i) Cash Book- It will be kept in P.F.R. Form I in every office receiving or disbursing
money on behalf of Government in accordance with rules contained in Punjab Financial
Rules, volume I. All money transactions shall, without any reservation, be brought to account
and all the money received shall be lodged in full in treasury under the appropriate head of
account. All credits into the treasury must be supported by challans and all disbursement
must be supported by vouchers.
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(ii) Receipt Book- A receipt book will be maintained in form S.T.R.3. A receipt for the
money received on behalf of Government must be issued to the payee in the above form.
The receipt should be signed by the officer given at 2(d), (e), (f), (g) or his head clerk. At
the time of signing the receipt the officer or official authorised to do so should satisfy himself
that the amount has been entered in the cash book and should initial (with date) the
connected receipt entry in the Cash Book. All receipt books including blank books should be
kept in the personal custody of the official using them.
(iii) Ledger of Personal Deposit Account of Agricultural Engineer (Tubewells)- The
ledger will be maintained in a prescribed Form. All advances received from the well owners
will be posted in the Ledger from the Cash Book. All withdrawals from the Personal
Deposit Account will be made from the treasury by cheques and accounted for in the Cash
Book and the Ledger. A pass book in P.F.R. 25 should be kept for the Personal Deposit
Account. Detailed rules for the maintenance of Personal Deposit Account are contained in
Punjab Financial Rules, Volume I.
(iv) Income Register- It will be maintained in Form OO/DA/13. All income realised
and credited into the treasury on account of direct sale of material and cost recovered in
respect of bores made shall be accounted for in this register without any reservation. Money
received in advance to recover the cost of material to be supplied or to defray the estimated
expenditure to be incurred by the Department on bores shall invariably be deposited in the
Personal Deposit Account and will not be entered in the Income Register until the amount is
actually credited into the treasury as income of the Tubewell Section.
(v) Stock and Store Book- It will be maintained in a prescribed form. Entries in this
book should be made regularly as the transactions take place so that it should be possible at
any time to check the actual balances with the book balance.
(vi) Stock register of unserviceable articles- It will be maintained in prescribed
form. The disposal of such stock will be made in accordance with the procedure laid down
in the Punjab Financial Rules.
(vii) All materials received should be examined, counted measured and weighed, as the
case may be, when delivery is taken and the Store Keeper or any other receiving
Government employee should issue a receipt, in triplicate, for the material received by him.
One copy of the receipt should be retained by the Government employee receiving the stores,
114
second copy should be sent to the person from whom stores have been received and third
copy should be sent to the Agricultural Engineer (Tubewells).
(viii) Materials issued from stock by a Government employee incharge of the stores for
Departmental use, manufacture or sale, etc. , should be supported by an Issue Order signed
by the officers given at 2(d), (e), (f), (g) as the case may be. A written acknowledgement
should be obtained by the Government employee issuing the stock from the person to whom
they are ordered to be delivered or dispatched or from his duly authorised agent.
(ix) Contingent Register - It will be maintained in P.F.R. From 13 in accordance with
the instructions contained in Chapter VIII of Punjab Financial Rules, Volume I.
(x) No stocks will be sold on bill and no work will be done on credit including
Government works.
(xi) Daily attendance Roll of Work charged Labour/Daily Paid Labour employed-
Record will be maintained in form OO/DA-27 separately for the attendance of
monthly paid beldars and daily paid labourers. Entries in form OO/DA-27 will be made from
the daily work register. These forms will be written up by the official under whom the work-
charged labourers and daily paid labourers are employed. The muster rolls will be submitted
to the officers given at 2(d), (e), (f), (g) as the case may be for arranging payment. On
receipt of the amount from the office concerned disbursement to the labour will be made and
witnessed by the Government employee of the highest standing available on the spot and the
payees’ receipts will be sent to the concerned office.
(xii) Daily work register of labourers - A register will be maintained in a prescribed
form by the official under whom the labourers are employed. This register will give details of
the work done daily by each labourer.
(xiii) In addition to the above accounts book, stock registers of stationery, forms, service
postage stamps, etc. will be maintained in the form prescribed by Government.
(xiv) Account Books and register should be substantially bound and paged before being
brought into use. A certificate should also be recorded under the dated signatures of the
officers given at 2(d),(e), (f), (g) on the front page of each book or register showing the
number of pages or receipts it contains.
20. Physical verification of stores will be conducted by the officer at 2(d),(e), at the end
of each half year ending 31st March and 30th September in the manner laid down in Punjab
115
Financial Rules, Volume I. The result of verification should be recorded and intimated to the
Director.
21. The rates of depreciation in respect of boring tools and plants and other non-
consumable stores will be fixed by the Director.
22. A register in prescribed form for custom works will be maintained in the office of the
officers at 2(d), (e) showing the monthly performance of each boring plant, the names of the
operators in charge from time to time and the places where work was done. A copy of the
register will be submitted on the 10th of succeeding month to the Director.
23. An office order book shall be kept in Agricultural Engineer (Tubewells) Office in
which the rates of material, overhead charges, etc., fixed from time to time and other orders
pertaining to the Tubewell Section administration should be recorded under the signature of
the Agricultural Engineer (Tubewells). The Head clerk will be responsible that office order
book is kept up in a correct and complete manner.
24. The accounts of the Tubewell Section will be audited once a year by the
Pr. Accountant General (Audit) Punjab (Inspection Civil Wing). After each audit of the
accounts, the Agricultural Engineer (Tubewells) shall deal promptly with the objection
statement appended to the audit note. The Agricultural Engineer (Tubewells) shall also
consider the objection and suggestions made by the Pr. Accountant General (Audit) Punjab,
in the audit note and decides upon the action to be taken in regard thereto. The action so
taken shall be indicated on an inter-leaved copy or on the margin of the audit note and this
annotated copy shall be kept and produced for the information of Inspecting Officers at their
next visit. A copy of the annotated note should also be sent to the Pr. Accountant General
(Audit) Punjab (Inspection Civil Wing) through the Director.
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Part II
Miscellaneous instructions
1. The Tubewell Section of the Department of Agriculture, Punjab sinks tubewells and
boring in wells for providing irrigation facilities to the farmers etc. In case the tubewell or
boring is to be used for the purpose other than Agriculture then boring charges will be
charged 25% extra. If any contractor books the work of boring or development by the air-
compressor, then 50% extra rates will be charged. It is irrespective of the agricultural
purpose or non-agriculture purpose. The rates can be revised by the Agricultural Engineer
(Tubewells) as and when necessary. The rates of boring in hilly areas will be charged 3
times than the normal rates.
2. The boring width percussion system from 6”-16” dia is undertaken by the Tubewell
Section upto 180 metres depth. But the 6” bore cannot be drilled more than 80 metres depth
in any case below ground surface. With Rotary Rigs, the drilling can be taken upto 400
metres depth but depending upon the geological formation and other favourable
circumstances. The Tubewell Section is not responsible for converting the saline water in
sweet water and also do not guarantee for carrying the bore upto estimated depth.
3. The list of prevailing rates of boring/drilling and other services are given at the end.
But these can be revised at any time without any notice.
4. The well owner will deposit the estimated cost of boring under head ‘0702-Minor
Irrigation (Other Receipts) Income from Boring Operations Permanent Section” or in the
shape of Bank Draft in the name of Agricultural Engineer (Tubewells) Punjab, Ludhiana or
in cash in the office of the officers mentioned at 2(d), (e), (f), (g).
5. The work will be undertaken on first come first serve basis.
6. The excess amount, if any, deposited as boring fee will be refunded through the
officer given at 2(f), (g) to the owner after completion of work. The estimated cost can be
changed at any time without any notice depending upon the market trend.
7. Any of the officers at 2(d), (e), (f), (g) will inspect the working of Tubewell at the
written request of the owner if he is not satisfied with the performance of tubewell. If the
boring proves to be unsuccessful then efforts will be made to extract out the lowering
material so far possible, for which the labour will be supplied by the owner. If the lowering
material is supplied by the Tubewell Section, then cost of such material extracted out safely
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will be refunded to the owner. The cost of materials left in the bore will not be refunded.
The boring fee in such cases is not refundable. If the material is supplied by the owner, the
department is not responsible for extraction of material from such unsuccessful tubewell.
8. The Tubewell Section do not assure to take up the work immediately on receipt of
request from the owner. However, efforts will be made to take up the work as early as
possible. The department is not responsible for any loss due to delay in starting the work by
the department.
9. If the owner wants to get more than one tubewell installed then he will specifically
mention in the first application as to how many bores he wants to have. Otherwise for the
second bore a fresh application will be required to be submitted which will be considered
according to turn.
10. In case the bore is to be undertaken with percussion Rig, the labour, diesel oil, mobile
oil, grease, etc. , is to be paid and arranged by the owner, if the work is undertaken on non-
contract rates. The owner has also to arrange safe transportation of Rig to the site and back
to the headquarters (The work with Rotary Rig is undertaken for the farmers only on
contract rates).
11. No cash payment can be received by any operator from the owner.
12. The boring fee is chargeable irrespective of the success of the tubewell (It does not
relate to trial bore work).
13. The rates for extraction of pipes are given in the schedule of rates. In addition to
above, the owners have to pay and arrange for the labour, transportation of equipments and
P.O.L., etc. if any. No guarantee or assurance can be given for the safe extraction of pipes
and strainers. The department have the right to refuse to undertake the work of extraction.
14. If there is any difficulty in working of 6” dia (or less) tubewell installed by this
department, the cleaning of such tubewell can be undertaken @ Rs.10 per day for which fee
for not less than 4 days will be deposited. The work will be done by a Well Borer. If the
owner insists for deputing a more competent Mechanic, then the rates will be decided by the
Agricultural Engineer (Tubewells). The arrangements and payment of labour, cartage and
P.O.L. etc. will be made by the owner. The department do not take the guarantee for
cleaning of such tubewells. Such cleaning do not involve the engagement of Air
Compressor.
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15. In case, there is any dispute between the operator and the owner regarding
certificate of depth of bore given by the operator then the verification may be got done by
any Government employee nearby. In case of further dispute the concerned officers given
at 2(f), (g) may be asked to intervene. In such cases the casing pipes should not be
extracted out till a final decision is taken.
16. If the owner does not develop the bore according to the instructions of the
operator/driller after completion of the tubewell and the bore does not give determined
discharge, the Agricultural Engineer (Tubewells) will decide regarding the reasons of less
discharge and the responsibility of operator, if any. The decision will be taken after analysis
of samples of aquifer. The decision of Agricultural Engineer (Tubewells) will be final.
17. The owner will apply separately for utilising the services of departmental air
compressor for development and the owner has to pay the fee according to the fixed
schedule of rate. The P.O.L. transportation and labour, etc. , will have to be arranged by the
owner himself. The application for such request will only be submitted by the owner of the
tubewell or any of his authorised person. The development of bores for non-agriculture
purposes will be undertaken at 50% more than the actual rates. Such works will only be
undertaken if the compressors are free and no Agricultural work suffers. The rates fixed by
the Agricultural Engineer (Tubewells) can be revised at any time without any notice. The
department do not take any responsibility for non-success of the bore on account of
development. If the compressor remains idle for want of necessary arrangements by the
owner then the fee will be charged for idle days also. It can be exempted only under
unavoidable circumstances.
18. The well owner will have to take permission of the officers given at 2(d), (e) for
using his own lowering pipes and strainers. Such permission is usually given at the entire
responsibility and risk of the well owner. The owner is then responsible for the quantity of
discharge and working and life of the tubewell so completed.
(a) The applicant should clearly understand that the department is only responsible for
drilling and extraction of casing pipes but it does not give any guarantee for the favourable
hydro-geological formation, quantity of discharge and quantity of water.
(b) The owner have to mention in the application that he will supply the lowering material
within the stipulated time. If the bore reaches at the desired depth and the owner fails to
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arrange the lowering material within five days, then the owner is liable to pay the idle charge
as fixed in the schedule of rates by the Agricultural Engineer (Tubewells). Under the
unavoidable circumstances these charges can be exempted by the Agricultural Engineer
(Tubewells).
(c) If the boring fails due to any reasons and the lowering material is supplied by the
owner the department is not responsible for safe extraction of lowering material. If the
owner insists for extraction of lowering material, it will be done at the entire risk and
responsibility of the owner and necessary extraction charges fixed in the schedule of rates
will be charged.
19. If a successful tubewell fails due to excessive pumping than required or due to use of
any other equipment which the department did not recommend, then the department is not
bound to give any concession as given at item 7, because every tubewell is tested for an
optimum discharge depending upon the hydro-geological features.
20. A completion certificate giving all the specifications of the tubewell will be issued by
the officers given at 2(f) and (g), if desired by the owner.
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CHAPTER – 12
Jail Maintenance Accounts
12.1 The account registers and books maintained at the Jail office are described in
paragraphs 1127 and 1128 of the Punjab Jail Manual.
12.2 Before taking up the audit of the Jail maintenance accounts, the instructions
contained in paragraph 1130 of the Punjab Jail Manual on the upkeep of the account registers
should be carefully gone through.
12.3 Register of Unconvicted Prisoners-No. 1 and Register of convicted Prisoners-No. 2
(a) Prisoners Private Property. -Compare register Nos. 1 and 2 with registers Nos. 16
and 17 in order to see that the property received with the prisoners either on
admission or subsequently is duly accounted for in the register concerned. Trace the
cash received into the cash book (No. 18).
(b) See that the property has been stored and disposed of in accordance with the
instructions contained in Chapter XII of the Punjab Jail Manual.
(c) See that the perishable articles as well as clothes, etc. , belonging to long-term
prisoners are disposed of by sale and the proceeds thereof are credited into the
account of the prisoner concerned in register No. 2 or 3 after being accounted for in
Cash Book.
(d) Check property slips (Form No. 170) with the entries in register No. 2 and see that
all lists have been attested by the Superintendent and signed by the convicts in token
of their correctness (Paragraph 490 of the Jail Manual).
(e) Review the journals of the Deputy Superintendent and the Medical Officer to
ascertain that the property of convicts who escaped from or died in the jail has been
made over to the Police after the prescribed period (Paragraphs 501 and 502 of the
Manual).
(f) See that the Private Property returned to the prisoners at the time of release is duly
acknowledged by them in the register.
(g) Verify jewellery and valuables as noted in the register with the articles in the chest.
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12.4 Register of Civil Prisoners admitted-No. 3:-
(a) The same checks are to be applied as given in (a), (b), (c), (d), (e), and (f) of
paragraph 10.3 above.
(b) Trace the credits of diet money of civil prisoners shown in register No. 3 from the
counterfoil of receipts Cash Book no. 18. The value of articles supplied from the
stores and purchased from the bazar should be worked out and checked with the
figures shown as such in this register as well as in register No. 35 and the balance
struck.
(c) See that the surplus balances not claimed by the decree-holder for two months after
the release of the Civil prisoners as well as the sale-proceeds of clothing, bedding,
etc. , supplied but not claimed by the decree-holders during the above-mentioned
period are credited to the Government (Paragraph 796).
12.5 Register of release of convicted Criminals and Civil Prisoners Release Diary - (No.4):-
(a) Release should be verified with the gate-keeper’s register No. 16-A.
(b) Cash on account of private property shown as paid should be traced on the payment
side of the cash book (Form No. 18) and the original deposit of the amount verified
with the registers Nos. 2 and 3 as the case may be.
(c) The payment of account of road money etc. made to prisoners at the time of their
release as shown in the cash book should be checked with the release diary (No.4),
contingent register No.35 and register No.2. See that such payments are attested by
the Superintendent [Paragraph 428(4)]
12.6 Punishment Register No. 5:- It should be seen that necessary deductions have
been made in register No. 38 in the case of convicts punished with penal diet. Also verify
the credit of cash, if any, found with the prisoners and also see that in the case of prohibited
articles they are duly disposed of and their disposal noted in column No. 14 of the register.
12.7 Superintendent’s Journal No. 8:-
(a) It should be seen that the fine imposed on the staff has been deducted from the pay
bill and the acquittance-roll and that all suspensions or reductions have been noted in
the Service Books and pay drawn accordingly.
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(b) It should also be seen that the results of six monthly verification of stock and plant
are noted in the Superintendent’s Journal and that the stock registers or ledgers are
signed by the Superintendent in token of his check. The excesses or shortages, if
any, should be traced into the stock registers. See that the shortages are covered by
the sanctions of the competent authority (Paragraph 78 of the Punjab Jail Manual).
12.8 Medical Officer’s Journal No. 9:- Special diet, if any, sanctioned in the Medical
Officer’s Journal should be traced in registers Nos. 33 and 34.
12.9 Hospital Register No. 13:- The register should be checked with the bed head
tickets to see that the period of the detention in the Hospital has been correctly entered.
12.10 Register of Persons passing in or out of Jail. No. 16-A:- See that allowances
made to the prisoners on transfer do not exceed the scale laid down in paragraph 939 of the
Punjab Jail Manual and check such allowances with the transfer challans cash book and
contingent register No. 35. The accounts of advances for subsistence of prisoners during
transit or for contingent charges submitted by the officer concerned should also be checked
and surplus balance, if any, traced into the cash book.
12.11 Register of Articles passed in or out of Gate. No. 17:- See that it has been
periodically examined by the Superintendent and the Deputy Superintendent and that it bears
a certificate in the terms noted in paragraph 1130 (17) of the Punjab Jail Manual. Alterations
and additions in this preliminary record should be challenged. See that all entries of articles
passed in and out of the Jail have been ticked off as per checks applied. Also see that all
articles passing inside the jail are supported with a pass in Form No. 105-A.
12.12 General Cash Book No. 18:-
(a) See that all entries on the receipt and payment sides have been ticked off by
comparison with registers Nos. 1,2,3,4,35 and 35-A and acquittance-rolls etc. Check
the daily totals and balances and verify details of the balance in hand worked out at
the end of the month and see that no item has been in hand unduly long.
(b) See that the cash book is signed daily by the Superintendent and that the
reconciliation statement and the verification of prisoners property are carried out in
the manner as laid down in Inspector General of Prisons, Punjab letter No. 7971-G-
I/A-13, dated the 22nd July, 1936, to the address of all Superintendents of Jails in the
Punjab.
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(c) Also see that the instructions contained in paragraph 1130 (18) of the Punjab Jail
Manual are fully complied with. It should be seen invariably that the payment to
contractors for the big supplies in the case of jails are made by endorsing bills in their
favour as required under para 1130 (18) (2) of the Jail Manual.
(d) Check fines shown as paid at the jail with the counterfoil of receipts, and cash book
No. 18. See that such amounts are credited into the Treasury or paid to the courts at
once. (Rule 18 (2) of paragraph 1130 of the Punjab Jail Manual).
(e) See that the amounts drawn from the Treasury on account of salaries and travelling
allowances are entered on the receipts side and disbursements thereof on the
payment side of the cash book. Check these with the acquittance rolls and trace the
credits of the amounts deducted on account of securities into the Savings Bank Pass
Books. Check the fines as noted in the Superintendents Journal with the deduction
made on this account in the acquittance rolls.
12.13 Register of Office Furniture No. U.F. 93.:- Check the new purchases with the
bills and registers Nos. 35 and 35-A. See that entries of condemned articles are attested by
the Superintendent and that articles have been duly disposed of and sale-proceeds credited
into the Treasury. See that stock is verified (Paragraph 78 of the Punjab Jail Manual).
12.14 Register of Letters Dispatched No. 28:- - Receipt of service postage stamps
should be verified, with registers Nos. 35 and 35-A and it should be seen that the daily
balances are struck. It should also be seen that the balance of stamps in hand is verified at
the close of each month by the Deputy Superintendent.
12.15 Clothing Registers Nos. 29 (a) and 39:- Compare these registers with the
invoices of clothing received from other jails or purchased as per entries in registers Nos. 35
and 17. See that those struck off have been initialed by the Superintendent and that
verification is periodically made. If any article of the Warder’s Kit is supplied before, it is to
be seen that its price is duly recovered and credited-vide Chapter VIII of the Jail Manual.
The admissibility of the issue of an article of clothing to a Warder should be verified with
reference to his Service Book.
Note - The auditors should begin the audit of the maintenance accounts with register No. 29-A and P.J.F. No. 10 (Warders clothing sheet) as the first item on their working programme. If some of the service books required in this connection are not available as the warders concerned might have been transferred to other Jails, the
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auditor should make an urgent requisition for these service books to enable the Jail authorities to obtain the required service books during the currency of audit. This procedure has been devised to minimise the number of objections in the Objection Statements.
12.16 Diet Account - (a) Check 10 days diet purchase in detail with registers Nos. 38 and
16-A as regards the number of prisoners dieted. See that due regard has been paid to the
number of civil prisoners and those receiving private diet or on special diet as noted in the
punishment register No. 5 and with Nos. 33 and 34 as regards those receiving Hospital Diet.
Also see that the scale of diet fixed in Chapter XXXVI of the Jail Manual is not exceeded.
The Medical Officer’s journal should be called for to see that the special diet charged and
the diet purchased is covered by his orders. See that whenever the dietary of the whole jail
or any large section thereof is altered, the approval of the Inspector-General has been
obtained (Paragraph 918 of the Punjab Jail Manual).
Trace the issues shown in diet purchase into the stock registers concerned and check
the quantities of milk, eggs, meat and other supplies obtained daily from the bazar with the
entries in register No. 17.
(b) The special diet shown as issued to convalescents in the diet purchase should be
checked with the convalescents register No. 34 and the Medical Officer’s Journal and that
shown as issued to patients in the Hospital should be checked with reference to register No.
33 of Hospital Diet.
(c) See that vegetables, condiments, etc. which are usually grown in the jail garden are
not purchased from the bazar. In this connection the instructions contained in Chapter
XXXVI and Appendix XI of the Jail Manual should be borne in mind.
(d) See that antiscorbuties are issued to prisoners only from 1st April to 31st October,
vide Paragraph 933 of the Punjab Jail Manual.
12.17 Purchase of Grains, etc. - (a) See that tenders are invited and accepted by the
Inspector General of Prisons, Punjab, for the supply of articles of Food to different jails. The
terms of agreement entered into with the suppliers should be carefully studied. Supplies
made piece-meal and the running payments made against them should be tallied with the
store requisitions and receipts book (No. 59) prescribed for the purpose. Also see that the
supplies have been made within the stipulated period.
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(b) The instructions contained in Section III, Chapter XXXVI of the Punjab Jail Manual
should be gone through.
(c) Check the purchases as shown in registers Nos. 35 and 35-A with counterfoils of
purchase, orders (P.J.F. No. 179) and register No. 17 and gatekeeper’s passes (No.
105-A). Trace the articles purchased with registers Nos. 36, 37, 52 and other stock
books, also see that the rates paid have been previously sanctioned by the Inspector
General and the Superintendent and are not excessive. Also see that Dami and other
incidental charges are not paid when the rates have been previously agreed upon and
articles are not purchased direct from the market brokers (Aarhitis). Check the
calculations and trace the payments into the Cash Book. Supplement the check with
octroi records if possible.
(d) See that garden produce other than vegetables is duly accounted for in registers Nos.
17, 36 and 37. Check the monthly totals and balances of registers Nos. 36 and 37 as
well as other stock books comparing the closing and opening balances.
(e) See that the scale of rations for bullocks prescribed in para 933 of the Jail Manual
has not been exceeded.
(f) Check the losses shown in register No. 37 with the scale laid down in paragraph 940
of the Punjab Jail Manual and see that the losses are actual and not maximum and
that bran and husk are duly issued to cattle as laid down in paragraph 953 of the
Punjab Jail Manual.
(g) Check the totals and balances of registers Nos. 36 and 37.
12.18 Hospital Account: - (a) Check the entries in register Nos. 33 and 34 in detail in
order to verify that the quantities of diet drawn for patients and convalescents are in
accordance with the prescribed scale and the variations, if any, are duly sanctioned by the
Medical Officer. Check the daily number of prisoners given in registers Nos. 33 and 34 with
that shown in register No. 25. Check the monthly totals of registers no. 33 and 34 under
audit. See that the quantities of articles for which a payment is made in register No. 35 for
the particular month agree with the total shown in registers Nos. 33 and 34 in that very
month. Check the bed head tickets with register No. 33.
(b) Check the registers of medicines, Instruments, Hospital accessories and clothing with
the invoices and registers Nos. 17 and 35. See that the monthly balances are correctly
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worked out and also see that the balances of articles remaining in stock at the close of the
year are correctly carried forward as opening balance in the next year. See that no article
has been struck off as unserviceable without the orders of Medical Officer and that they are
duly disposed of and their sale-proceeds credited into the Treasury after being accounted for
in the cash book.
12.19 Inventory of Miscellaneous Property No. 42: Receipt of articles should be
verified with registers Nos. 35 and 35-A and invoices of other jails. The correctness of the
balances worked out should be verified. Disposal of condemned and written off articles
should also be seen and the credit of the sale-proceeds verified. See that articles of furniture
are not entered in this register.
12.20 Ammunition Register No. 43:- Check the entries in this register with the invoices
received from the Arsenal and see that necessary verifications are duly made and empties
returned to the Arsenal (Paragraph 369 of the Punjab Jail Manual).
12.21 Dairy and Cattle Registers where Dairy is Maintained:- See that milk is duly
accounted for and, surplus if any, is issued as milk or ‘curd' to ordinary prisoners in lieu of a
nutritive equivalent of dal (Para 953(7) of the Punjab Jail Manual).
12.22 Stock Register of Miscellaneous Articles No. 52:- The receipt of the articles
entered in this register should be checked with reference to registers Nos. 35, 35.A, 17 and
jail bills. See that articles shown as issued are duly supported by a issue indent signed by the
Deputy Superintendent or the individual entries of issue are signed by him in token of the
correctness of the issue of the articles. Monthly totals and balances should be checked.
12.23 Garden Account No. 63:- Review the garden register with a view to see that it is
properly maintained and inspected by the Superintendent from time to time and that the dry
produce is duly accounted for in register no. 37 (Paragraph 959 of Chapter XXXVI of the
Punjab Jail Manual). See that the garden is divided into plots which are allotted permanent
numbers and a map of the entire garden is prepared and pasted in the register. See that in
cases where the crop is destroyed or is in a bad condition, the fact is recorded in column 4 of
the register under the dated initials of the Superintendent. The cause of destruction or bad
crop should also be mentioned in the register. See that the vegetables issued to dietary are
not entered in register No. 37. A reference of diet parchee against the issue entry in the
garden register should be taken as sufficient.
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See that vegetables issued free to the Jail Officials are also entered in the register
and in case of daallies issued on cash payment, the number and date of the cash receipt also
noted against the issue entry in the garden register.
See that the price of vegetables supplied to Civil prisoners is credited to
Government. See that the number of prisoners employed in the garden does not exceed the
scale laid down in paragraph 960 of the Punjab Jail Manual.
12.24 Average Cost:- Compare the average cost of the maintenance of a convict with
that of a neighbouring Jail and bring it to notice in the audit report if it is unreasonably high.
12.25 Miscellaneous -
(a) Register Nos. 35 and 35-A should also be checked item by item for the selected
month or months with cash book, Jail bills, supplier’s bills, etc. and with receipts obtained
from the payees.
(b) See that the permanent advance has not been operated upon for payment of salaries
of the officials vide Punjab Government letter No. 5693-F, dated 23rd February, 1927.
(c) See that receipts bear serial and book numbers and have been duly accounted for
and carefully stored. Check balances for the selected months.
12.26 The INTOSAI standards and ASOSAI guidelines prescribed for conducting audit
and dealing with fraud and corrupt practices as incorporated at Para No. 8.2 (b)and 8.17 of
Vol. I of this manual may also be kept in mind during audit.
12.27 See that the articles produced/manufactured in the Jail are sold by observing the
Rules issued in this regard by the Government from time to time. Also see that the jail made
articles are supplied to Punjab Government offices by observing the rules in this regard. (A
copy of letter in this regard issued from Controller of Stores Punjab vide No. 40553 dated 2-
12-1991 is added at appendix X).
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CHAPTER -13
MEDICAL AND HEALTH DEPARTMENT
General
The department provides preventive, promotive and curative health services,
sufficient supply of medicines, equipment and staff through the medical institutions in the field
of Allopathy, Ayurveda and Homoeopathy. An Act called ‘The Punjab Health Systems
Corporation Act, 1996 has been enacted vide Department of Legal and Legislative Affairs,
Punjab notification No. 8/Leg/96 dated the 18th April 1996 to provide for the constitution of a
Corporation for establishing, expanding, improving and administrating medical care in the
State of Punjab (Annexure).
Further the following set up has been made for the functioning of the department and
implementation of Centrally/State Sponsored Schemes for these objectives.
At Secretariat level, Principal Secretary to Government (Department of Health and
Family Welfare) is responsible for monitoring and implementation of activities of the
Department. Principal Secretary is assisted by Secretary Health alongwith a Deputy
Secretary and Under Secretary. At the State level there are three Directors who head the
department (i) Health and Family Welfare (ii) Health Services & Family Welfare & (iii)
Health Services (SI). The Director Health and Family Welfare is assisted by two Additional
Directors (F&D and MCH), four Joint Directors (F&D, Admn., Dental, F&A) 9 Dy.
Directors (P.H., Med., T.B., Malaria, Dental, Planning, Blood Bank, Nursing(2)). Besides
this there is one Zonal Leprosy Officer, one Assistant Director (Health and Education) and a
Senior Research Officer.
At the State level Director Health Services Family Welfare is assisted by one
Additional Director (M.C.H.) who is further assisted by Statistics, Mass Media Information
& Education Officer, One Dy. Director (F.W.) further having two officers as Asstt. Director
(F.W.) and Asstt. Director (I.U.D.). Asstt. Director (F.W.) is assisted by one
Administrative Officer and one Demographer. Besides this there is one Asstt. Director
(M.C.H.) at State level.
Director Health Services (S.I.) is assisted by one Dy. Director (H.Q.), one Dy.
Controller (F.A.) and one Medical Inspector.
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At field level the Director Health and Family Welfare is having Dy. Director/Civil
Surgeon/Medical Superintendent/DHO, ACS, District Dental Health Officer and other
Programming officers are district level.
Director Health Services Family Welfare is having DFPO, DIO and other F.W. &
MCH staff through Civil Surgeons.
Director Health Services (S.I.) is having Dy. Director/Medical Superintendent at ESI
Hospital Amritsar, Jalandhar and Ludhiana.
The Health care systems, services, Institutes and Centrally/State Sponsored Schemes
as are in operation have been listed in Annexure to this chapter.
13.1 The following checks should be exercised while conducting audit of expenditure and
receipts in the department.
Cash Book
i) See that the cash book is maintained in prescribed PFR Form I and its page are
numbered and a certificate about the number of pages is recorded on the opening page with
the signatures of the Drawing and Disbursing Officer.
ii) Entries on the receipt side of cash book are tallied with the payments drawn from the
treasury, bill registers and receipts collected (Receipt Books from STR-3).
iii) Entries on the payment side be checked with supporting payment vouchers/acquittance
rolls, challans for deposits made into the treasury.
iv) Check the totals and balances and see that the balance of cash in hand at the close of
each month is verified by the DDO and the result of the count of cash is recorded in the cash
book under his dated signatures.
v) See that verification of remittances made into the treasury and withdrawals from the
treasury is made by the DDO as required under Rule 2.2 (v) and Rule 2.31 (a) of PFR Vol. I
and proper record to this effect is maintained. The deposits and withdrawals during the
selected months as appearing in the cash book and treasury records should be verified by the
Audit Party.
vi) (a) see that the receipt books used for collection of various charges/due etc. are in
prescribed form and issued under the signature of competent authority and the
counterfoils maintained and the particulars entered therein are not tempered.
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(b) see that a control register is maintained for the receipt and issue of receipt books
under the signatures of competent authority/DDO. The Receipt Books used should
contain the certificate of count of receipt forms/foils at the beginning and end of each
book. All used books should be maintained and recorded under proper orders.
(c) See that all receipts collected are promptly accounted for in the Cash Book and
deposited into the treasury the same day or the next day, where it is not possible to
deposit on the same day.
Store and Stock Records
i) See that the stores are purchased keeping in view the immediate and definite
requirements of the hospitals. See that the demands made for stores are properly assessed
and bear the approval of competent authority.
ii) See that the procedure laid down for the purchase/procurement of stock had been
observed.
iii) See that the outdated material/medicines are removed from the stock and the excess
balances of such stock should be suitably commented.
iv) The purchases of material and machinery are fruitfully utilized and the cases of blockade
of funds in the shape of excess/idle machinery be commented upon.
v) The INTOSAI standards and ASOSAI guidelines as incorporated at Para No. 8.2 (b)
and 8.17 of Inspection Civil Manual Vol. I may also be kept in mind.
vi) See that the issue of medicines and stores is supported by proper records of
prescriptions, purchees, bed head tickets and issue warrants.
Establishment Expenditure
i) The Establishment expenditure should be compared with reference to sanctioned
strength.
ii) See that the Service Books of the staff are maintained and the same tally with the
persons whose pay is drawn.
iii) See that staff employed under different schemes is fruitfully utilized for the purpose and
no infructuous expenditure on this account is being incurred.
Contingent Expenditure
i) Check the Contingent charges register and expenditure as per lines prescribed in Chapter
VIII, Section B, Vol. – I of this manual.
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ii) See that the expenditure on diet and other items allowed to the patients as per prescribed
norms and dietary manual.
iii) See that proper contract agreements exist for the works/facilities arranged by the
department on contract basis.
13.2 DENTAL AND MEDICAL COLLEGES
Cash Book-
(i) See that fee and other receipts are classified under proper heads in the Cash Book.
(ii) See that proper receipts are obtained for pay, scholarships and contingent charges
disbursed from time to time.
(iii) See that at the end of each month balance is struck and the details of the amount in
hand are given under the signatures of the Principal. Also see that the undisbursed pay etc.
is promptly refunded.
(iv) See that cash book has been maintained in the prescribed form and in accordance
with provisions of Rules 2.2 to 2.7 of Punjab Financial Rules Volume I. Account of cash and
Cash Book should be checked with reference to the procedure laid down in this regard in
Chapter 8 of Volume I of this Manual.
College Dues-
(i) See that cash receipts are issued for all college dues and these are accounted for in
the cash book immediately.
(ii) See that the college fees are charged according to the rates prescribed in the College
Prospectus or other orders of the competent authority.
(iii) See that the provisions of Treasury Rules 7(I) are observed in crediting income into
the Treasury.
Contingent Charges -
(i) Check the contingent charges register on the lines prescribed in Chapter 8, Section B,
Vol. I of the Manual.
(ii) See that the rates of pay of menials are in accordance with those sanctioned by the
Deputy Commissioner,.
Scholarships -
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(i) See that scholarship bills are correctly prepared from the general roll call register and
are in accordance with the rules detailed in the college prospectus. Acquittance rolls of
scholarships should be checked.
(ii) Review the ledger of private scholarships to see that no payment is made in advance
of the receipt of money from donors.
Stock Register-
(i) Obtain a list of stock register of instruments and other property maintained in the
different Departments of the College and see that these have been properly kept.
(ii) Verify the balance of receipt books in stock and see that the books bear certificates
of count of receipts.
(iii) See that uniforms are not supplied to employees before the expiry of its life.
(iv) See that the old/obsolete/condemned articles/stores are disposed off/put to auction
after taking proper orders of the competent authority.
(v) See that the stores/stock is not held for more than the required number/limit.
Hostel Accounts
In local audit it should be seen:-
(i) that a complete record of the number of rooms in hostel has been maintained.
(ii) that rent of room is recovered at the sanctioned rates and
(iii) other hostel dues are recovered in accordance with the rates mentioned in the college
prospectus and orders issued by the Government from time to time.
Registers of lands and Buildings
See that registers of lands and buildings are maintained properly and Government
dues are recovered from the persons concerned.
Account of students securities
It should be seen that the refund of securities is allowed as soon as the refund is
applied by the students. Securities not refunded are dealt with, in accordance with the Rules.
Cost of books lost or not returned by the students and teaching staff-
It should be seen that the cost of books lost or not returned by the students and
teaching staff is adjusted against the securities.
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ANNEXURE
(Referred to in Chapter 13)
Primary Health Care
Primary Health care services in the rural area are provided through a network of
Medical institutions comprising of sub centres, SHC, PHCs and CHCs. The various National
and State Health Programmes to provide Primary Health Care including a crusade against
Malaria, Tuberculosis, Blindness, Drug-de addiction, Leprosy and AIDS are launched
through these institutions.
Secondary Level He alth Care System
While the CHCs established in the rural area serve as the first level of referral
services, the hospitals at Sub Divisonal level and District hospitals serve as secondary level
of health care system and give support to the services being provided in the Primary Health
Care System. Since CHCs in a way also provide specialist services, these can be considered
as a part of the secondary level health care system.
Hospital services at the secondary level play a vital and complementary role to the
Primary Health Care Systems and together form a comprehensive district based health care
system. A health system based on PHC cannot exist without a network of hospitals with
responsibilities for supporting primary care and hospital care. Both are essential part of a
well integrated health care system.
Tertiary Level Health Care System
Tertiary level health care services are provided in the State by the specialized
hospitals and hospitals attached to State Medical Colleges. These institutions besides
providing support to the secondary level care systems, are expected to carry out research
and manpower development for the health services of the state.
Delivery of Family Planning Services
In order to provide Family Planning Services in the urban areas, Urban Family
Planning Centres, Urban Revamping Centres and Post Partum Units are functioning in the
State.
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A chart indicating the national norms for levels of achievement by the State is given
below:-
Sr. No. Parameters/Indicators National Norms 1. Population served by Health Workers (M&F) (Rural) M 5000
F 5000 2. Ration of HA (M) to HW (M) 1:6 3. Ration of HA (F) to HW (F) 1:6 4. Population covered by Sub-centre 3000-5000 5. Population covered by PHC/SHC (Rural) 20,000-30,000 6. Population covered by Community Health Centres (Rural) About 1 lakh 7. No. of Sub-Centres for each PHC 6 Sub-centres 8. No. of PHCs for Community Health Centres 4 PHCs
Authority: Annual Plan 2004-05, Government of Punjab, Department of Planning
Directorate of Research and Medical Education (DRME)
The Directorate of Research and Medical Education, Punjab was set up in 1973 with
a view to ensure better medical education, research and special care to ailing patients in the
teaching hospitals of the State. There are twelve Institutions functioning under the control of
this Directorate i.e. Medical Colleges and attached hospitals at Amritsar, Patiala, Faridkot,
Dental Colleges and T.B. hospitals at Amritsar and Patiala and Government Ayurvedic
College & Hospital, Patiala, Pharmacy & Stores, Patiala. The main thrust of this department
is to provide Medical/Dental Education to students and to provide health care facilities to the
people in consonance with the policies, programmes and strategies adopted by the State
Government to attain health for all through and by:-
Expansion and Improvement of Medical College, Amritsar and Patiala
Setting up of Advance Cardiac Centre at Government Medical College, Patiala
Expansion and Improvement of Dental College and Hospital, Amritsar
Expansion and Improvement of Dental College and Hospital, Patiala
Expansion and Improvement of Libraries in Medical/Dental Colleges
Grant for Applied Research
Additional Central Assistance for Punjab Institute of Medical Sciences, Jalandhar
Expansion and Improvement of G.G.S. Medical and Nursing College at Faridkot
Establishment of Baba Farid University of Health Sciences, Faridkot
Project for Improvement & Upgradation of Punjab State Medical/Dental colleges and
attached hospitals (ACA)
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Expansion and Improvement of S.G.T.B. Hospital, Amritsar
Expansion and Improvement of Rajindra Hospital, Patiala
Expansion and Improvement of G.G.S. Hospital, Faridkot
Expansion and Improvement of T.B. Sanatorium, Amritsar
Expansion and Improvement of T.B. Centre, Patiala
Directorate of Health Services
State Level schemes
Provision of Additional Lab. Technician at each PHC (50:50)
An additional Laboratory Technician in each Primary Health Centre has been
provided so that the Blood slides under N.M.E.P. are tested immediately and radical
treatment can be given in time.
From the year 2004-05, this scheme has been merged in ‘National Malaria
Eradication Programme – Rural (50:50), because expenditure at the Central level is booked
under the scheme CS-I “National Malaria Eradication Programme (Rural)”.
National Malaria Eradication Programme – Rural (50:50)
Due to occurrence of a large number of Malaria Positive cases, Government of India
introduced a modified Plan of operation from the year 1977-78. According to the scheme, all
the rural areas are sprayed with DDT/BHC/Malathion by giving 2-3 rounds of spray
operations in the State to avert Malaria transmission and lower the incidence of malaria.
Towns with population below 40,000 are considered as rural area for the purpose of malaria
eradication programme. The scheme aims at to control the spread of malaria in rural
population of the State.
National Malaria Eradication Programme – Urban (50:50)
The objective of this scheme is to control and eradicate Malaria by carrying out anti
larval operation in the towns by treating all types of water collection with different
larvicides/Malaria larvicides. This scheme is being implemented in those towns which have
population more than 40,000.
National Tuberculosis Control Programme (50:50)
The National TB Control Programme was launched by Government of India in 1962
and State Government had adopted this programme from 1966. The scheme aims at early
detection, treatment of T.B. cases in the State so as to control the spread of disease,
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Morbidity and Mortality. Funds have been provided for anti-TB drugs alongwith necessary
machinery & equipment & other material required for the implementation of TB control
programme. The GOI supplies anti-TB drugs for sputum positive cases in kind and releases
central cash assistance to the State for procurement of anti-TB drugs for sputum negative
cases.
Staff component of District level Plan Schemes
Under this scheme salary, traveling allowance, medical reimbursement and office
expenses etc. for the staff working under the district level plan schemes are claimed.
Existing staff has been shifted to non-plan side.
Creation of staff for the newly created districts
World Bank Aided Area Project for development of Health Care Systems in Punjab (90:10)
Under this project, 154 Secondary level Health Institutions have been strengthened
by providing buildings, equipment and manpower infrastructure. Civil works have been
completed at all hospitals. The project was likely to be completed by March 2004. The
World Bank project with a total revised cost of Rs 456.00 crore is based on 90:10 sharing
basis between Government of India and the State Government.
World Bank Aided Project to strengthen the Primary Health Care in the State (90:10)
A World Bank aided project to improve and strengthen the Primary Health Care in
the State has been taken up. The tentative cost of the project has been estimated at
Rs 150.00 crore.
The objectives of the project are as under:-
a. To impart comprehensive training to health workers to improve their skills
b. To establish linkages between Primary and Secondary Health Care.
c. Disease Surveillance.
d. Renovation of existing buildings of Primary Health Centres.
e. Information, Education and Communication.
f. To strengthen NGOs working in this area.
g. To combat malnutrition.
h. Improving the Sex Ratio.
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WHO/USAID aided project for strengthening of Mental Health Care, Bio-medical Waste and Diagnostic Services in the State (90:10)
An outlay Rs 35.50 crore has been provided for the 10th Plan. An outlay of
Rs 380.00 lakhs has been provided for 2004-05 for project preparation and implementation.
Setting-up of Institute of Para-medical Sciences at Village Badal, District Mukatsar only for women.
The institute would not only run various graduate & diploma courses but also provide
in-service training to the female paramedics.
Urban Health Care facilities in Amritsar – sharing basis scheme between GOI and State Government
To implement the Pilot Project for improvement of health care services, it is proposed
to establish one secondary level hospital and five urban health centres at Amritsar. Funds for
the construction of hospital/urban health centres were provided by GOI under a 100%
Centrally Sponsored Scheme during 1997-98.
An amount of Rs 1780.00 lakhs has been provided for the 10th plan for the creation
of staff & ME/MS.
Setting up of Mobile units in one block of each Distt. in the State
The objective of this scheme is to visit the people of rural/remote areas and cater to
the needs of the common man by providing free of cost treatment/medical care at their door
steps. The mobile van with a medical team having common essential medicines and
equipments will start from the Block Headquarter with pre-announced programmes. The
staff required to implement the scheme will be provided out of the existing strength of the
department.
Grant recommended by 11th Finance Commission for Health Services.
As recommended by 11th Finance Commission, an outlay of Rs 1200.00 lakhs has
been provided for the 10th plan.
Provision of Efficient Health Care for Every Group of 5,000 persons (PMGY)
As per GOI guidelines under PMGY, 50% amount would be utilized for strengthening
of existing and functioning Primary Health Care Institutions by procurement of essential
consumables including disposable delivery kits, reagents, X-ray films etc. for diagnostic &
therapeutic procedures. 50% amount would be utilized for strengthening, repair and
maintenance of the infrastructure in Sub-centres, Primary health Centres & Community
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Health Centres. Priority will be given to ensure potable water supply, adequate toilet
facilities & waste management.
Institute of Mental Health, Amritsar (ACA)
Planning Commission, Government of India has sanctioned an ACA of Rs 5.00 crore
for the year 2003-04 for Institute of Mental Health, Amritsar. Same has been incurred
during the year 2003-04.
National Leprosy Eradication Programme (Salary)
This scheme has been transferred by Government of India to the State from the year
2001-02. Provision was made in the Revised Estimates 2003-04 as per advice of FD. An
amount of Rs 31.74 lakhs has been spent during 2003-04 on account of salary.
Rural Family Welfare Service(s)
This scheme has been transferred by Government of India to the State from the year
2002-03. Provision was made in the Revised Estimates 2003-04 as per advice of FD. An
amount of Rs 287.29 lakhs has been incurred during 2003-04 on account of salary.
Post Partum Programme(s)
This scheme has been transferred by Government of India to the State from the year
2002-03. Provision was made in the Revised Estimates 2003-04 as per advice of FD. An
amount of Rs 443.18 lakhs has been incurred during 2003-04 on account of salary.
District level schemes
Opening of new dispensaries in urban slum areas:
Such dispensaries are opened in those parts of the towns, which are predominately
inhabited by poor working class/economically weaker sections of the society. Buildings for
these dispensaries will be provided by the Municipal Corporation.
Establishment of 30 bedded Hos pital at Chandumajra (Patiala)
Provision of Toilets and Attendants accommodation in the Medical Institutions
Establishment of new PHC/Upgradation of existing SHCs to PHCs.
Provision of health facilities of newly established Focal Points in the State
Establishment of Community Health Centres
Opening of new Dental Clinics at the level of PHCs/CHCs and other suitable places
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Ayurvedic Department
For development of Indian Systems of Medicine (ISM) in the State, 507
Ayurvedic/Unani dispensaries, 17 Ayurvedic Swasthya Kendras, Five 10-bedded hospitals
and one Government Ayurvedic College/hospital at Patiala are functioning in the State.
State Plan schemes
Strengthening of District Headquarter staff
An outlay of Rs 121.00 lakhs has been provided for the 10th plan for essential new
staff to be created for 3 districts of Mukatsar, Moga & Nawanshahar for implementation of
various plan and non-plan schemes/activities of the department.
Opening of ISM dispensaries
The target is to open 50 Ayurvedic Dispensaries during the 10th Five Year Plan.
Land, Building, Accommodation of staff & expenditure on water & electricity charges will
be provided by the NGOs such as Panchayats.
An outlay of Rs 50.00 lakhs has been provided for the 10th plan.
Upgradation of Government Ayurvedic Hospital, Patiala
Upgradation of Ayurvedic Government College, Patiala into institute of Higher Studies/Establishment of 12 Independent Departments under promotion of under-graduate Education
Upgradation & Extension of Government Ayurvedic Pharmacy & Stores, Patiala.
The Ayurvedic Pharmacy & Stores, Patiala was established in 1952. The main
function of the Pharmacy is to prepare Ayurvedic medicines from the raw drugs & medicinal
plants. The Ayurvedic Hospitals/Dispensaries use these medicines for the treatment of
patients with the Ayurvedic System.
Staff Component of District Level schemes
Under this scheme, provision for salary of the staff sanctioned under district plan
schemes is made.
Establishment of Drug Testing Laboratory
Establishment of Herbal Garden
Medicinal plants are used as basic ingredients for preparation of Ayurvedic/Unani
medicines. It has been proposed to establish a herbal garden in the State at Dyalpur Sodhian
village in district Patiala to provide medicinal plants and raw material for the manufacturers
of medicines.
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Vanaspati Van Scheme
Large scale urbanization is causing denuding of forest and shrinking of forest cover
of the State. It has been proposed to establish a Vanaspati Van Scheme in Dhar Kalan
Block of Distt. Gurdaspur for saving medicinal plants from extinction and supply of these
medicinal plants to drug manufacturing industrial units.
Establishment of Panch-karma Unit in 10 bedded Ayurvedic Hospital in the State
Panch-karma is a therapy for maintaining excellent health through 5 processes of
“VAMAN”, “VIRECHAN”, “BASTI”, “NASYS” and “SAWEDAN”, etc. Panchkarma
therapy is an important corner stone of Ayurvedic management of disease by detoxition,
rejuvenation of human body and to correct the balance of the body, mind & emotions. It has
been proposed to establish Panch-Karma unit each in district level Ayurvedic hospitals and
Swasthya Kendras and fix service charges for Panch-Karma processes. The unit will
manage their own affairs out of the service charges collected by them.
Establishment of Institute of Herbal Research at Village Ajampur Tehsil Anandpur Sahib District Ropar.
District level schemes:
Upgradation of Government Ayurvedic Dispensaries into Swasthya Kendras
Ten Swasthya Kendras were established during 1991-92. Seven dispensaries of sub-
division level were upgraded into Swasth Kendras during the year 1994-95. Thus, so far 17
Swasthya Kendras have been established.
Estt. of 10 bedded Ayurvedic Hospitals at District level
National Health Programme Implementation through Ayurveda
Strengthening of ISM Dispensaries by providing essential furniture/equipment and medicines in the existing dispensaries (PMGY)
Homoeopathic Department
The Homoeopathic system was introduced in the year 1976 in the State of Punjab.
For development of Homoeopathic Systems of Medicine in Punjab, 107 Homoeopathic
dispensaries are functioning in the State.
Strengthening of Headquarter staff
Establishment of New Government Homoeopathic dispensaries in the State of Punjab
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Strengthening of Existing Government Homoeopathic dispensaries (PMGY)
Some of the homoeopathic dispensaries in the State have a shortage of machinery,
medicines and other equipment. An outlay of Rs 100.00 lakhs has been provided for in the
10th Plan.
Provision of Staff at the District Level Dispensaries
In view of the problems being faced by the employees and patients, an outlay of
Rs 60.00 lakhs for the 10th Plan has been provided for one post of Clerk/Typist at the district
level dispensaries for smooth functioning.
Involvement of Homoeopathic Practitioners in National Family Welfare Programmes
In view of the recommendations of the Central Council of Health and Family Welfare, it has
been proposed to involve the Homoeopathic practitioners in various National Health and
Family Welfare Programmes. Under this scheme, training would be imparted to
Homoeopathic Physicians to equip them for undertaking the work of National Health and
Family Welfare Programmes. Homoeopathic Physicians after training would be given
honorarium @ Rs 300/- per month for undertaking work of various National Programmes.
An outlay of Rs 20.00 lakhs has been provided for the 10th Plan.
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CHAPTER 14
MENTAL HOSPITAL AMRITSAR
14.1 Cash Book
(i) See that Cash Book has been maintained in prescribed PFR Form I and maintained in
accordance with Rule 2.2 to 2.7 of PFR Vol. I.
(ii) Check the cash book and see that the amounts received are duly acknowledged and
credited into the treasury immediately.
(iii) Compare the items shown on the expenditure side of the Cash book with the
contingent register, acquittance roll and ledgers.
14.2 Ledgers
(i) Check the accuracy of the balances shown in the Government Ledger and General
Ledger.
(ii) Check the demands entered in the ledger and see that recoveries from private
patients are made in accordance with the provisions of paragraph 175 of the Punjab Mental
Hospital Manual.
(iii) Trace the amount realised (in cash or by book adjustment) in the ledgers.
(iv) See that the amount in arrears is not large.
(v) See that adequate steps are taken to recover arrears from paying patients.
(vi) See that no arrears are allowed to become time-barred.
(vii) See that the debits are raised without undue delay in the case of amounts recoverable
from Indian States, other Governments and Local Bodies and suitable comments are made
on delays in the case of amounts which have been long outstanding.
Section Officers/Asstt. Audit Officers will find it worthwhile to attach a statement to
the audit note, classifying the arrears into categories and exhibit these year-wise for each
category.
14.3 Contingent Charges
(i) Check the contingent registers on the lines prescribed in Chapter 8 Section B, Vol. I
of the Manual.
(ii) See that an attendance register of menials is maintained and that they are paid in
accordance with the rates sanctioned by the Deputy Commissioner, Amritsar.
(iii) See that the contractors are paid according to the tendered rates.
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(iv) Check the contractor’s bills with general diet roll and general diet roll with the
sectional diet register.
14.4 Admission and Discharge Register- Check the Admission and Discharge
Register to verify the total numbers of patient dieted daily.
14.5 Manufacturing Account
(i) See that the process register and register of raw material and manufactured goods do
not remain in the custody of the same official.
(ii) See that the scale of out turn of the various goods manufactured has been prescribed
and that any loss due to special temper of the inmates employed on work is duly written off.
14.6 Stipends See that regular accounts of the stipend drawn from the treasury and its
payment is kept.
14.7 Stock Registers
(i) Obtain a complete list of various stock registers and check the issue.
(ii) See that uniform is not supplied to the employees before the expiry of its life.
(iii) Check the Garden Register and see that the scale for issue of vegetables is not
exceeded. Also see that the fruits from the garden are not supplied to the patients (non-
paying) without the sanction of the Superintendent.
(iv) Check the stock register of receipt books and verify the balance of receipt books in
the stock and see that these books bear certificate of count of receipt forms.
14.8 Classified Account
Check the classified account of income and expenditure maintained as required by the I.G.’s
end. No. 2086-A, dated 26th July, 1939 addressed to the Medical Superintendent.
14.9 Purchase and issue of Medicines and other Stock articles-
(i) See that the medicines and other store articles are purchased from the approved
sources and in accordance with the procedure laid down by the Punjab Government.
(ii) See that proper account of receipt and issue of medicines, etc is kept in the Stock
Registers.
(iii) See that entries in the Expense Books agree with the Outdoor/Indoor Registers.
144
(iv) See that out-dated and surplus medicines are disposed of with the sanction of
competent authority.
(v) See that stock verification of medicines is done at appropriate time and the results
recorded in the stock register under signatures of the officer/official who conducts stock
verification.
(vi) See that the registers of various wards are maintained properly and entries made in
the Stock Register of the wards agree with the entries made in the main Stock Registers and
Expense Books.
14.10 Sale of Farm produce - The Punjab Mental Hospital, Amritsar, has got land
attached to the Hospital. It should be seen that no portion of the land remains unnecessarily
vacant and the farm produce is properly accounted for and sold by public auction and in
accordance with the rules and orders of the Director of Health Services, Punjab and by the
State Government.
14.11 Register of Lands and Buildings - It should be seen that no building or portion of
the building has been given free of rent to anybody without the sanction of the competent
authority. The electricity and water charges are recovered wherever necessary.
14.12 Audit of receipts- Various kinds of receipts i.e., room rent, bed rent, E.C.. fees, X-
Ray charges, Laboratory fees, fees from private and paying persons are received by the
authorities of the Punjab Mental Hospital, Amritsar. Audit of receipts should be conducted in
accordance with the orders contained in Chapter 8 of Inspection Civil Manual Volume I and
in accordance with the provisions contained in Appendix 8 of Punjab C.S.R. Volume I, Part
II. (Note 5 to Rule 5.57).
14.13 The INTOSAI standards and ASOSAI guidelines as incorporated at Para 8.2 (b) and
8.17 of Inspection Civil Manual Volume – I may also be observed while conducting the audit.
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CHAPTER 15
PUBLIC HEALTH CHEMIST (CHEMICAL EXAMINER)
15.1 (a) The primary function of the Public Health Chemist is to test samples of water
free of cost for the various water supply systems maintained by the Public Health
Department or local bodies in the State and also to test samples of food stuffs, sent to him.
Of late the Public Health Chemist has been also appointed as Public Analyst for various local
bodies under the Punjab Food Act. Fees at rates fixed by the Government are charged for
each test performed by him on behalf of local bodies. The accounts relating to the former
functions are mainly the contingent and stock accounts but the latter duties involve recoveries
of fees as income of Government.
(b) Under Rule 2(a) of Appendix 8 of Punjab C.S.R. Volume I, Part II, no work or class
of work, involving the acceptance of fees may be undertaken, on behalf of a private person
or body or public body, except with the knowledge and sanction, whether general or special
of the Government. Anexure ‘B’ to Appendix 8 of Punjab C.S.R. Volume I, Part II,
contains scale of fees which the Chemical Examiner, may receive from Municipalities and
private parties for analysis.
(c) The following registers are maintained by the Public Health Chemist
1. Cash Book.
2. Contingent Register.
3. Fee Bill Register.
4. Register of Treasury Challans
5. Furniture Register.
6. Stationery Register.
7. Register of Service Stamps.
8. Register showing the disbursement of fees realised for the training of Public
Analysts.
9. Stock Register of Typewriters.
10. Stock Register of Permanent or Non-Consumable Apparatus.
11. Stock Register of Chemicals.
12. Register showing consumption account of Kerosene oil, Petrol, etc.
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13. Receipt and Issue Account Register of Fire Wood.
14. Receipt Book.
15.2 Contingent Accounts - Check these accounts on the lines prescribed for contingent
charges. Trace the payments in the contingent register and see that the sanctioned allotment
is not exceeded.
15.3 Audit of Income
(a) Check the Fee Bill Register with the relevant requisitions for testing samples
received from different local bodies and see that the fees have been levied according to the
rates sanctioned by Government for the tests of different food stuffs. Also scrutinise the file
of requisitions to see that the levy of such fees is not overlooked in any case.
(b) Check the recovery of fees in respect of the bills issued with the register of fees
(demand and collection) and check the recoveries with the Treasury challans for amounts
credited at different Treasuries and see that the recoveries are duly effected. Also see that
no undue delay occurs in effecting recoveries of fees from local bodies.
(c) Check the disbursements of fees made to the Public Health Chemist and his staff to
see that these are according to the sanctioned rates and that only such fees are distributed as
having actually been credited to Government and for which treasury challans have been duly
received by the Public Health Chemist.
(d) Check the recovery of fees from the Public Analysts under training and see that it is
made according to the rates fixed by the Department. Also check the disbursements of
these fees to the Public Health Chemist and his staff as sanctioned by Government. Trace
these recoveries into the cash books if received in cash and check their credit into Treasury
with Treasury Challans. These fees should be checked for the period of audit.
(e) The instructions regarding apportionment of fees are given in Appendix 8 of Punjab
C.S.R. Volume I, Part II. It may please be seen during local audit that fees are apportioned,
according to the instructions of Government.
(f) It may be seen that fees are levied in accordance with the scales prescribed in rule
14 of Punjab Pure Food Rules, 1930.
(g) That the fees are accounted for in accordance with the procedure prescribed in
Rules 2(b), (c) and (d) of Appendix 8 of Punjab C.S.R. Volume I, Part II.
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15.4 Cash Book
(a) See that Cash Book has been maintained in prescribed PFR Form I and has been
maintained in accordance with Rule 2.2 to 2.7 of PFR Vol. I.
(b) Check receipt entries with counterfoils of receipts books. Check the entries of
payments with the acquittance rolls of staff and contingent register. Also see that proper
sanctions exist for posts and rates of pay allowed to the menials charged to contingencies.
Check the totals and balances of cash book. See that it is reviewed and signed by the Public
Health Chemist at least once a month.
(c) Check stock account of blank cash receipt books and verify the balance.
15.5 Stock and Store
Check the stationery and other stock accounts and review the stock register of
furniture, typewriters and permanent laboratory apparatus to see that any articles struck off
during the period under audit has been written off with proper sanction and duly disposed of
by auction or otherwise. See that the registers are periodically examined by the officer- in-
charge. Stock verification is done periodically and a certificate to the effect duly recorded on
the respective stock registers.
15.6 The INTOSAI standards and ASOSAI guidelines as incorporated at Para 8.2 (b) and
8.17 of Inspection Civil Manual Volume – I need to be observed while conducting the audit.
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CHAPTER - 16
Registrar of Firms, Societies and Non-trading Companies, Punjab.
16.1 (a) General
The office of the Registrar of Firms, Societies and Non-trading Companies, Punjab
deals with the registration of Firms, Societies and Non-trading Associations, under the
following Acts respectively.
1. Indian Partnership Act, 1932.
2. Societies Registration Act, 1860.
3. Non-Trading Companies Act, 1960.
(Registrar of Firms and Societies, Punjab (14-B-5/18-B) Chandigarh (Memo No. 10749-51
dated 21.10.1967 addressed to State Editor, District Gazetters Organisation, Revenue
Department, 16-A, Chandigarh)
(b) The work relating to registration of societies under the Registration Act, 1860 was
previously done by the Registrar of Companies Punjab, H.P. at Jalandhar. This work was
transferred to the Registrar of Firms, Punjab with effect from 1st April 1958 consequent
upon the amendment of Societies Registration (Punjab Amendment of Socie ties Registration
(Punjab Amendment) Act, 1860 in the year 1957 (Registrar of Firm and Societies, Punjab
Jalandhar memo No. 8328-29, dated 15th October, 1962 addressed to State Editor, District
Gazetters, Chandigarh)
(c) Under Section 3 of the Act, the Registrar is authorised to grant registration to a
society provided it is constituted by at least seven members, its objects are within Section 20
of the Act and it has deposited a registration fee of Rs. 500/-.
(d) Under Section 19 of the Act, the Registrar can issue certified copies of documents
and allow inspection of documents, if the requisite fee has been deposited by the applicant.
For certified copies of documents a fee of Rs.20 per page and for inspection of documents a
fee of Rs.20/- has been laid down.
The Registrar grants Registration Certificate to the literary societies and charitable
societies. (Registrar of Firms letter No. 3250, dated 17th May, 1961 addressed to Secretary
to Government, Punjab Industries Department).
16.2 (a) See that the accounts are audited every year and a detailed audit is
conducted.
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(b) Before taking up the audit of the Registrar, the Indian Partnership Act, particularly its
portion relating to the Registration of Firms and the Punjab Partnership (Registration of
Firms) Rules published with Punjab Government Notification No. 8316, dated the 20th
March, 1933 should be studied by the local audit party.
16.3 Cash Book - The cash book is maintained in two volumes, one for pay, traveling
allowance, contingencies, etc. and the other for Income and Expenditure under the
Partnership Act. See that Cash Book has been maintained in prescribed PFR Form I and
maintained in accordance with Rule 2.2 to 2.7 of PFR Vol. I.
(I) Ordinary Cash Book for Pay, T.A. and Contingencies.
(a) Check the receipt side with the counterfoil of receipts, office copies of the pay and
traveling allowance bills and the totals of the contingent bills in the contingent register.
(b) Check the payment side with the payment vouchers and Acquittance rolls.
(c) Check totals for the period under audit.
(d) See that the cash book is reviewed and signed monthly by the Registrar.
(II) Cash book relating to income and expenditure under the Partnership Act.
(a) Check the receipt side, with the counterfoil receipt books in Form ‘E’ (Rule II of the
rules) and other records. See that the amount is daily credited into the Treasury.
Check the totals for the period under audit and see that the Cash Book is closed
monthly and signed by the Registrar.
(b) See that the cost of copies supplied to public is received according to the scale
prescribed by the Government
16.4 Register of Firms - Check the entries in this register with applications in From ‘A’
for the period under audit. See that the applications are accompanied by the prescribed fee
for registration under Section 58 of the Indian Partnership Act. Trace the credit of the fees
into the cash book. See that the entries in respect of dissolution or change of partnership are
supported by the prescribed fee. See that the entries in this register are attested by the
Registrar of Firms.
16.5 Register of Furniture etc. - See that a property register in the prescribed form is
maintained in which all the property including furniture typewriters etc. is entered. See that
the register is reviewed and signed by the Registrar. See that the articles are written off
under proper authority. Trace the disposal of the unserviceable articles.
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16.6 Stock Register of Stationery and Stamps - Check the issues and verify the
accuracy of balances. See that the registers are properly maintained.
16.7 Stock accounts of forms sold in cash - See that the proper account of receipts
and issue is kept in respect of the forms sold in cash. Check the account for the period
under audit and trace the income into the cash book through the counterfoils of receipt books.
16.8 Besides the above the INTOSAI standards and ASOSAI guidelines as incorporated
at Para No. 8.2 (b) and 8.17 of Inspection Civil Manual Volume – I need to be observed
while conducting the audit.
151
CHAPTER -17
REGISTRAR OF COMPANIES, PUNJAB, HIMACHAL PRADESH AND UNION TERRITORY, CHANDIGARH.
17.1 (a) The Registrar of Companies, Punjab, Himachal Pradesh and Chandigarh is
located at JalandharCity and deals with Administration of the Companies Act, 1956 only in
the States of Punjab and Himachal Pradesh and the Union Territory of Chandigarh. Certain
statutory Registers which are of statistical nature are maintained by the Registrar of
companies under the scheme of Companies Act. The office of the Registrar also maintains
a separate file for each company having its registered office in the States of Punjab,
Himachal Pradesh and Union Territory of Chandigarh.
(Registrar of Companies, Punjab, H.P. and Chandigarh Letter No. Ess/G/120/1929, dated 4.6.1979)
(b) Before the audit of the accounts of the office of Registrar of Companies, Punjab,
Himachal Pradesh and Chandigarh is taken up, the provisions contained in the Indian
Companies Act, 1956 and the Rules made thereunder should be studied carefully.
It should also be seen that the expenditure on contingencies is sanctioned in
accordance with the provisions contained in the General Financial Rules and Delegation of
Financial Powers of the Government of India.
17.2 The documents and returns required to be submitted by the Companies etc. under the
Act referred to above are filed with the Registrar on payment of the prescribed fees. This
Act should, therefore, be studied carefully to see the compliance with their provisions.
17.3 The files of companies registered should be checked in detail to see that fees
required to be paid at the time of registration have been correctly worked out and credited.
17.4 In addition of this files relating to the Companies borne on the registers maintained by
the Registrar should be checked to see that the documents and returns required to be filed
annually or occasionally have been duly and regularly received from them with the necessary
fees.
17.5 Check contingent register with sub-vouchers, etc. and also acquittance rolls of pay
and establishment for these months.
17.6 Check totals and balances of the cash book and see that the Cash Book is maintained
in prescribed PFR Form I and is as per provisions under Rule 2.2 to 2.7 of PFR Vol. I.
152
17.7 Check stamp account and register of forms and review the registers of furniture and
library.
17.8 With effect from 1st October, 1976 with the separation of Audit from Accounts, the
office of the Registrar of Companies, Punjab, Haryana and H.P. was attached to the Pay
and Accounts Office, Company Board, New Delhi. As his office is not located at the same
station, as the Pay and Accounts office, he is a cheque Drawing and Disbursing Officer and
is permitted to draw funds directly from the local branches of the Bank by means of cheques
for payment of Pay and Allowance (including T.A. and Medical Claims) and Office
Contingencies Bills for other kinds of payments will be presented to the Pay and Accounts
Office for pre-check and payment by bank drafts.
During local audit, it should be seen that instructions contained in Chapter III of
Government of India Hand Book of Accounting Instructions under the Departmentalised
Accounting System, are complied with by the office.
153
CHAPTER – 18
DEFENCE SERVICES WELFARE DEPARTMENT
DISTRICT SAINIK WELFARE BOARD ACCOUNTS
General
Defence Services Welfare
Punjab Ex-servicemen Corporation and Directorate of Defence Services Welfare were
established in 1979 and 1984 respectively with the following objectives in view:
i) To look after the welfare of ex-servicemen and their wards, disabled soldiers and
Defence Personnel belonging to Punjab and their wards.
ii) To arrange employment in civil jobs and also to enable their self employment by providing
loans, subsidies, soft loan for financing transport vehicles; and
iii) To impart training to ex-serviceman and their wards for securing jobs in armed and para-
military force, police forces and other civilian jobs where reservation for ex-serviceman and
their wards existing ranging from 14% to 20%. In order to achieve these objectives the
schemes in operation as detailed in Annexure-II to this chapter, need to be checked with
respect to the aims.
18.1 Preliminary - The audit of the accounts of the District Sainik Welfare Board of
each district was entrusted to the Local Audit Department by Punjab Government (Finance
Department letter No. 1163-F.G., dated the 13th January, 1936). These accounts are to be
audited in detail. No audit fee is to be charged.
18.2 The Sainik Welfare Board accounts consist of the following items
(a) Allotment by the Punjab Rajya Sainik Board for the maintenance of the establishment
and contingent charges. The amount is communicated through a letter which may be
seen by the auditor.
(b) Relief Grant from the Kendriya Sainik Board. Such grants are sometimes sanctioned
for payment in lump sum or for quarterly payment for a period of two years, and are
received from India and Burma Military and Marine Relief Fund and the Army
Benevolent Fund.
(c) Estimates of deceased soldiers from their respective units. These are received by
money order or by cheques for payment to the heirs of such deceased soldiers.
(d) Pay, allowances, gratuity, etc of discharged soldiers from their units.
154
Note 1 The actual payee’s original receipts under (c) and (d) are generally sent to the units concerned and unstamped duplicates are preserved for audit purposes.
Note 2 It should be specially seen that the printed receipts are issued for the grants received from the Punjab; or
Note 3 The objects on which fund allotted to the District Sainik Welfare Board are to be spent and the authority competent to sanction and incur expenditure and pass order of re-appropriation of funds are given in the Annexure to this Chapter. The powers of the Kendriya Sainik Board are absolute. Their orders cannot be questioned in audit since the Kendriya Sainik Board is not a Department of Government and the funds it administers are derived from Charitable source and not from the revenue of the Central Government.
18.3 See that the system of accounts outlined in the U.P. Soldiers Board, letter No. 357-
S.B. 183/1933, dated the 17th June, 1935, referred to in Secretary Indian Soldier’s Board
letter No. 704/Rd/482-93-ISB, dated 17th September, 1935, to all Provincial Soldiers’ Boards
has been adopted and the following registers are maintained:-
(i) General Cash Book
(ii) Receipt Book
(iii) Disbursement Ledger
(iv) Stamp Register
(v) Stock Register
(vi) Register of Moveable Property
(vii) Register of Immovable Property
Note - It should be specially seen that the printed receipts are issued for the grants received from the Punjab or Kendriya Sainik Board and that the amounts acknowledged are duly accounted for in the Cash Book.
(Indian Soldiers Board letter No. 704-Red/3662/ISB, dated 25th October, 1938, to the
address of the Secretary, Punjab Soldiers Board, Lahore)
18.4 Trace the counterfoils of Receipts into the cash book in order to verify that all
amounts received and duly acknowledged under the signature of the District Sainik Welfare
Officer have been brought to account.
18.5 See that the amounts received are deposited either in the local branch of the State
Bank of India or in the Post Office Savings Bank.
155
18.6 See that the Government grant is spent for the purposes i.e. Stationery, Postage,
Clerical Assistance, Traveling Allowance to Members, Books; and Magazines and
Newspapers (also see Annexure – I).
Note - The Indian Soldiers Board has approved the utilisation of any surplus sums, e.g., interest accruing on temporary family pension deposits etc., for any other purpose connected with the welfare of ex-soldiers, and their families, as considered suitable by the Home Secretary and Secretary, Punjab Soldiers Board.
18.7 See that in case of part-time clerks of Deputy Commissioner’s Office, postage and
stationery charges are met out of the Board’s grant and not out of the Deputy
Commissioner’s contingent grant.
18.8 Budget and Expenditure
The following checks need to be exercised in general to check the accounts in
relation to budget allotment and expenditure there from;
(i) See that a statement showing the details of annual grants for working expenses of
the District Sainik Board has been prepared and sanctioned by the Punjab Sainik Board and
that the actual expenditure does not exceed the amount sanctioned under any of the heads.
(ii) See that the general cash book is regularly written and the balance compared
monthly with the Bank Pass Book.
(iii) See that the expenditure incurred by the District Sainik Welfare Officer out of his
permanent advance has the President’s sanction and is approved by the District Sainik Board
in its next meeting and the proper receipts are obtained for all payments.
(iv) See that the rates of travelling allowances paid to the District Sainik Welfare Officer
or members to the Board have the approval of the Board.
(v) See that sanction exists for the appointment of District Sainik Welfare Officer and
that he does not draw pay more than that sanctioned (vide Rule 3- C of Notes on the Duties
and Organisation of the District Soldier’s Boards published in 1932).
(vi) See that the pay of the clerk does not exceed the prescribed limit per mensem (Rule
6 ibid) and that a peon is appointed only if the expenditure involved thereby can be met from
the funds of the Board (Rule 6 ibid).
(vii) See that adequate security has been furnished by the clerk of the Board.
156
(viii) Relief Fund – See that a disbursement ledger is maintained. The amount to be paid
to each person, the period for which it is payable and the amount actually paid noted in the
relevant folio of the ledger and that the balance is struck after each transaction.
(ix) See that flag day tokens and car flags, issued to various offices, for raising donations
are collected and deposited into treasury.
(x) Check the P.W.S.R Fund Accounts and see that rents are realised in respect of
shops and other buildings constructed and given on hire.
(xi) See that the expenditure does not exceed the budget allotment.
(xii) The main schemes under operation in the department have been listed in annexure –
II to this chapter and the records relating to the aim and objectives should also be
requisitioned during audit.
(xiii) Reconciliation with the Banks:- See that necessary reconciliation of pensioners
accounts/War Jagir Accounts and other payments through Bank accounts is being made
regularly by the department/office and results of the reconciliation be examined.
157
ANNEXURE – I
Statement showing the objects on which funds allotted to the District Sainik Welfare Board are to be spent and the authority/competent to sanction and incur expenditure and pass orders of re -appropriation of funds
Sr. No.
Objects on which funds are to be spent
Powers of District Sainik Welfare Boards Powers of Punjab Rajya Sainik Board
Authority Remarks
1. Pay of Establishment
(i) District Sainik Welfare Officer.
(ii) Clerk
(iii) Peon
To make appointment to these posts if their creation has been sanctioned by the Punjab Sainik Board and to incur expenditure up to the limits prescribed in the sanctioned grant. The post of Distt. Sainik Welfare Officer must invariably be filled by an ex-Indian Officer. The clerk and peon should also be selected from among ex-Military men.
Full powers to create these three posts, provided in the maximum salary in the case of the Secretary does not exceed Rs. 4000 and that for the clerk Rs.950. The pay of the peon should not exceed that paid to similar inferior government employees in the district in which the Zilla Sainik Board is operating.
(I) Government of India, Soldiers Board letter No. 491-Org. 3375/ISB, dated the 15th September, 1931.
(ii) Paragraph of the India Soldiers Board Pamphlet.
(B.File No. 99 H. Mily. 1933)
2. Contingencies - (i) Cost of Books, Newspaper Magazines, etc. (ii) Cost of furniture (iii) Repairs to furniture (iv) Cost of postage (v) Cost of stationery (vi) cost of printing (vii) Hot and Cold Weather charges (viii) Office rent (ix) Pay of menials
(a) Full powers to incur expenditure subject to budget provision provided that no liability on rent is incurred before the previous sanction of the Punjab Sainik Board is obtained. The District Sainik Board may sanction reappropriation by a resolution passed at a meeting of the ;Board between the following items- II. Contingencies- (i) Cost of books etc. (ii) Repairs to furniture. (iii) Cost of Postage (iv) Cost of stationery (v) Cost of Printing (vi) Miscellaneous (c) Reappropriations between the following items shall not be made.
Full powers to allot funds to the various District Sainik Boards within the amount provided by the Kendriya Sainik Board and to sanction re-appropriation between funds provided for the different sub-heads Provided that no liability for rent is incurred without first communicating the amount to the Indian Soldiers Board.
(i) Punjab Government letter No. 3586/86 -S.H. 39/5228-S, dated 21st August, 1959.
(ii) Paragraph 7 of the Pamphlet by the Kendriya Sainik Board containing the notes on the duties and organisations of the Zila Sainik Board.
(iii) Government of India Indian Soldiers Board letter No. 292-Org. 3387-95-ISB, dated the 15th September, 1931.
(B. File No. 99 H. Mily)
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Annexure - II
State Level Schemes
Share Capital contribution to PESCO
An outlay of Rs 200.00 lakhs has been provided for the 10th Five year Plan under the
scheme.
Capital Subsidy to Ex-servicemen under Bank-tie -up loans
The main aim of this scheme is to provide financial assistance to ex-servicemen for
setting up their own self-employment ventures. The maximum limit of loan would be Rs 1.00
lakh. The state would provide capital subsidy @ 10% subject to a maximum o Rs 10,000/-. All
ex-servicemen below the rank of officer would be eligible.
Training scheme for the wards of ex-serviceme n and others for entry to technical/non-technical trades of defence/para-military forces.
Training for entry into officer’s cadre of Defence/Para-military forces
The main aim of the scheme is to groom the potential youth for induction into the Armed
Forces of India as officers from Punjab State by providing organised guidance, counselling and
assistance to the wards of ex-servicemen as well as other deserving candidates.
Soft loan for financing of transport vehicles by PESCO to beneficiaries
The objective of this scheme is to provide financial assistance to the ex-servicemen
desirous of starting transport projects. Under the scheme, an ex-serviceman is required to
contribute margin money @ 10% from his own source 75% of the project cost is made available
from the bank with which the Corporation has tie -up arrangement. 15% of the project cost is
provided on subsidised rate of interest of 7% per annum.
Maharaja Ranjit Singh War Museum at Ludhiana
Construction of Sainik Rest Houses in the newly created districts, (50% to be reimbursed by Government of India)
Construction of Ex-Service-men Bhawans at Distt Head Quarters.
Construction of Sainik Rest House, Pathankot (50% to be reimbursed by GOI.)
Saragarhi Dashmesh Public School at Hakumat Singh Wala, Ferozepur
This scheme has been admitted as per C.M’s announcement made on 12.9.97 at
Ferozepur during “Saragarhi Jore Mela” that there should be a good school at or near Ferozepur
to provide quality education and serve as a befitting memorial to celebrate the centenary of the
battle of Saragarhi.
159
Grant-in-aid to Sainik School, Kapurthala
Rehabilitation of Dharmi Faujies/their dependents
This scheme was admitted in the Annual Plan 2000-2001. The objective of this scheme
is to provide interest free loan to the Army deserters and dependents of the killed/untraceable
servicemen as a result of the operation Blue Star. The loan limit will be Rs 3.00 lakhs. The
recovery period of the loan will vary from three to seven years depending upon the purpose and
amount of loan availed by the beneficiary. The total number of affected personnel, including
those who got killed, untraceable, dismissed/undergoing rigorous imprisonment is 143.
Grant-in-aid to Paraplegic Rehabilitation Centre S.A.S. Nagar (Mohali) Punjab
This scheme was admitted in the Annual Plan 2000-2001. The aim of this organisation is
to provide a home to the paraplegic and tatraplegic ex-servicemen with a view to motivate them
to become self-supporting citizens by providing suitable vocational training facilities.
160
CHAPTER - 19
SHERIFF’S PETTY ACCOUNTS
General - Sheriff Petty
(a) Accounts are maintained by the following four agencies. The office maintaining these
accounts is usually known as the Nazarat:-
1. Senior Sub-Judge Agency
2. District Judge Agency
3. Small Case Courts Agency
4. Subordinate Judge or Tehsildar.
(b) Sheriff Petty Account Rules and orders are contained in Chapter 8-D of Punjab and Haryana
High Court Rules and Orders Volume II. An extract of the rules and orders is incorporated as
Annexure to this Chapter.
19.1 Register of receipts-
(i) Compare counterfoils of Form G with the entries in Register A and see that all the entries
in Register A are supported by a counterfoil in form G or by coupons of money orders in case of
items received by post. Check amounts refunded by process-servers with their books in form H
and see that the number of the original entry is noted below the number allotted to every refund.
(ii) See that traveling allowance and diet money of all Government employees, subsistence
allowance and compensation for the loss of time of Medical Officer are separately shown in
Register A at the time of deposits are made and that such diet money, subsistence allowance and
compensation for loss of time are credited to Government.
Note- Initial deposits in respect of insolvency cases are not to be deposited in Sheriff Petty
Account.
(iii) Check the daily totals and trace them into Register C. See that progressive total is carried
forward till the accounts for the month are closed.
19.2 Register B of Payments-
(i) Check the daily and progressive totals and trace them into Register (C) as in paragraph
17.1(iii) above.
(ii) Check the payments and trace them into Register A. In the case of cash disbursements
with payment orders in Form I of the Court concerned and in the case of refunds with
applications of depositors. In the case of amounts given to process-servers for disbursements
see that these are entered in the note-books in the prescribed form under the initials of the agent
before the issue of processes.
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Note :-
(i) Subsistence allowance due to Government employees for attendance as witness in Civil
cases to which Government is not a party should not be paid to them but credited direct into the
Treasury and their designation should be clearly recorded in Register ‘A’.
(ii) Local fund employees should be traced as non-official witnesses and pay and diet money
due to them should be paid to them direct and not into the Treasury.
(iii) Acknowledgements for amounts exceeding Rs. 500/- should be stamped.
(iv) Money orders to outlying Courts should be addressed to the Presiding Officers and
acknowledged by them.
(v) In paragraphs 4, 5 and 20 of Chapter 12 Minister of the High Court Rules and Order,
Volume I, it is laid down that when any land, or interest in land, on which revenue is either paid to
Government or has been assigned or remitted has been attached in execution of a decree by the
order of a civil court, the Collector’s advice should be obtained as to whether a temporary
alienation of the land is feasible, and if so, what its character should be. In this connection, the
Collector has to obtain from a patwari certain plans and five yearly abstract statement of yields.
The Financial Commissioners have issued a standing order permitting the patwaris to charge fees
for preparing these plans and statements, and have agreed to fix Rs.10/- as the maximum amount
of fee payable to a patwari for preparing ;the ;documents mentioned above. The amount will be
paid by the decree holder concerned and included in the costs.
(vi) See that the payee’s receipts received through the post office from other agencies for
amount sent by money order are pasted against the original entry and are in order.
(vii) See that undisbursed money remitted by post to out agencies and other Districts is
returned with unserved processes. 19.3 Register ‘C’ - Check the daily balances and see that the agent is not permitted to keep
in his hands amounts in excess of the prescribed limits as laid down in the Sheriff’s Petty
Account Rules. Also see that the surplus at the end of the each month is regularly credited into
the Treasury and that the Treasury receipt is attached. Trace the credits into the Treasury Pass
Book.
19.4 Process Server’s note books-
(i) Check process servers note books in Form ‘H’ in detail and see that the amounts made
over to them by the process serving agents are duly shown in their note books by the agent and
are either disbursed to the witnesses or refunded. In the latter case trace the refunds into the
Register of Receipts, i.e., Register A. See that disbursements have been testified by one or more
respectable witnesses.
162
(ii) See that undisbursed items are refunded with the unserved processes and not retained in
hand by process servers unnecessarily long.
(iii) See that note books are checked monthly by the Clerk of Court and by the Presiding
Officer every quarter and a certificate is recorded thereon. In the case of outlying courts the
note books are to be checked monthly by Presiding Officers.
19.5 See that all transactions noted in Registers A,B and C are regularly attested by Officers-
in-charge of the Nazarat and see that the accounts are periodically inspected.
19.6 Lapsed statements-
(i) See that the lapsed statements are correctly prepared in accordance with the rules and
that items shown as lapsed are also entered in the column provided for the purpose in Register A,
and that the date of lapse is also noted in the remarks column.
Note- Transactions of deposits in the Sheriff’s Petty Accounts whether original deposits or
refunds by process servers of outlaying agents should be held to be fresh deposits for purposes of
lapse.
(ii) See that the amounts lapsed for each month agree with the balances shown in the
Clearance Register.
Note- Rules relating to lapse are meant for convenience only and if any lapsed deposits are
detected by the Auditors not to have been included in the statement of lapsed deposits for the
year in which they were due, they should only bring them to notice and not ask for a
supplementary lapsed statement being prepared.
19.7 Receipt Book-
(i) Check the stock of forms and see that the balance agrees with that shown in form M and
that stock of blank counterfoil books is securely kept and the return of used up one is watched.
(ii) See that a certificate that the book contains so many forms has been recorded on the
covering page of each book under the signatures of a responsible officer.
(iii) See that the forms of receipts are machine numbered with a Book number on each foil
and counterfoil and bound into books containing 200 forms each.
(Rule 51 of Section I of Chapter 8-D of High Court Rules and Orders, Volume II).
(iv) See that Receipt Books and Cheque Books have been entered in the stock registers and
remain in the personal custody of the officer-in-charge.
(Rule 52 of Section I of Chapter 8-D of High Court Rules and Orders, Volume II).
19.8 Clearance Register
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(i) See that payments on account of previous month’s deposits from the current month’s
receipts are abstracted in a regular register. Check the abstracts of classification and the
statement in detail.
(ii) See that a register in the prescribed form (Clearance Register) is maintained for
comparing balances of Sheriff’s Petty Accounts with the Treasury Pass Book and that
comparison is made monthly so as to see that balances shown there are correct.
19.9 Cheques - See that the amounts for which cheques were drawn during the year under
audit are duly accounted for in Register ‘C’.
19.10 Form 1
(i) See that Court’s orders in Form I are in the prescribed form and are signed by the
Presiding Officer and are not prepared by the Agent, that Serial No. of Register B has been
quoted and amounts acknowledged by the payee.
(ii) See that no payment is made more than a month after the order of payment was issued
or renewed.
19.11 Securities - See that prescribed securities have been furnished by the officials who
handle money and a security bond in the prescribed form has been duly executed by each.
19.12 Misappropriations - See that in case of misappropriation, loss of property or other gross
irregularity likely to lead to such loss is reported to the Principal Accountant General.
19.13 Supplementary Instructions - (i) See that undisbursed amounts are remitted to
depositors after the decision of Court cases by money order.
(ii) In case of commissions allowed to Government employees, see that provisions of the
Sheriff’s Petty Account Rules have been complied with.
19.14 Miscellaneous - (i) See that each page of every register and book of account has been
paged and sealed.
(Rule 53 of Section I of Chapter 8-D of High Court Rules and Orders, Volume II)
(ii) See that all registers and Sheriff’s Petty Account and blank forms etc., have been kept
under lock and key.
(Rule 54 of Section I of Chapter 8-D of High Court Rules and Orders, Volume II).
164
ANNEXURE
(Vide Para 19.1 (b))
SECTION I
Sheriff’s Petty Account Rules and Orders
1. Sheriff’s Petty Accounts relate to sums received by the Officers-in-charge of Process
Serving Agencies and intended for immediate disbursement. The majority of such items consist
of diet money for witnesses and also include such items as expert fee or commission fees. A
detailed list of items, which may properly be included in these accounts is given below. No item
should be deposited in this account if it should under other rules be credited direct to Revenue
Heads.
2. List of items which may properly be included in Sheriff’s Petty Accounts
(i) Sums deposited by parties as the expenses of witness, fees of expert witnesses and
commission fees in Civil, Criminal and Revenue cases.
(ii) Deposits of Advertisement charges of newspapers in cases of substituted service.
(iii) Sums deposited for immediate disbursement as costs in partition cases (revenue).
(iv) Sums deposited as costs in connection with applications for Probate, Letters of
Administration and Succession Certificates other than costs or stamps, deposited by
applicants, under Act XXXIX of 1925.
(v) All petty items received for immediate disbursement in full except when they are
deposited in courts following the cash system for Civil Court deposits.
3. List of specimen of registers and forms to be maintained or used in Sheriffs’ Petty
Accounts:
(i) Register of Receipts (Register A)
(ii) Register of disbursement (Register B)
(iii) Cash Book (Register C)
(iv) Treasury Pass Book
(v) Receipt Forms (Form G)
(vi) Register of processes including warrants, etc. received from _____ Tehsil/District ___
with or without diet money of Munadi fee, by the process serving agent at _______.
(vii) Note book of Process Server (Form H)
(viii) Payment Order Form
(ix) Challan Form
(x) Cheque Form.
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(xi) Form 29 Civil Code Volume I
(xii) Form No. 30 Civil Account Code Volume I
(xiii) Stock Book of forms (Form G)
(xiv) Intermediate register of money orders.
Instructions:
(i) The forms of Receipts should be machine numbered with a Book number on each
foil/counterfoil and bound into books, each containing 200 forms.
(Rule 51 of Section I of Chapter 8-D of High Court Rules and Orders, Column II).
(ii) Receipt Books and Cheque Books be entered in the Stock Register and to remain in the
personal custody of the Officer-in-charge.
(Rule 52 of Section I of Chapter 8-D of High Court Rules and Orders, Volume II).
(iii) Each page of every register and book of account shall be paged and sealed.
(Rule 53 of Section I of Chapter 8-D of High Court Rules and Orders, Volume II).
(iv) All registers of Sheriffs’ Petty Account and blank forms, etc. have been kept under lock
and key.
(Rule 54 of Section I of Chapter 8-D of High Court Rules and Orders, Volume II).
SECTION II
4. Agencies
(a) There are four classes of agencies, which are required to maintain Sheriffs’ Petty
Accounts. The office maintaining these accounts is usually known as Nazarat. The four classes
are as follows:
(i) Senior Sub-Judge Agency.
(ii) District Judge Agency.
(iii) Small Cause Courts Agency.
(iv) Subordinate Judge or Tehsildar.
(b) The principal financial duties of the Officer-in-charge of an agency may be briefly
summarised as follows:-
(i) to see that all sums received are brought to account in the ‘Register of Receipts’.
(ii) to verify the balance by frequent physical verification of the Cash Balance in the agency
and the comparison of the treasury balance shown in the Cash Book of the agency with
that shown in the Treasury Pass Book.
(iii) that no payments are made except against deposits shown in the “Register of Receipts”.
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(iv) to see that remittances into and withdrawals from the Treasury when required are
promptly and correctly made.
(v) Security:- Nazirs are responsible in the first instance for the proper upkeep of the
accounts and for the security of the cash in their hands. Security is required to be
deposited by them and by certain other members of the process-serving establishment as
laid down in Chapter 18-C, Rules and Orders, Volume I, from which the following is
extracted :-
Rs
Civil Nazir (Senior Subordinate Judge’s agency) 500/-
Nazir, Cashier (Small Cause Court’s agency) 1,000/-
Naib-Nazir (District Judge’s, Senior Subordinate Judge’s, and Small Cause Court’s agencies and other agencies including Subordinate Judge’s Courts at stations where there is a treasury or sub-treasury)
200/-
Naib-Nazir (Senior Subordinate Judge’s agency) 100/-
Naib-Nazir, Madad Naib-Nazir (agencies at stations where there is no treasury or sub-treasury including Courts of Subordinate Judge so located)
500/-
European Bailiff 50/-
Execution Bailiff 50/-
SECTION III
5. Receipts of Processes and Deposits by the Agencies.
(a) When an application involving a deposit in the Sheriffs’ Petty Accounts is presented in
the court e.g. an application for summoning of witnesses to whom diet money is to be paid, the
Court Reader shall note thereon, the number of case in order to enable the process serving agent
to make necessary entry in the “Register of Receipts”.
(Rule 13 of Section III of Chapter 8-D of High Court Rules and Orders, Volume II)
(b) Courts issuing processes to other Districts should take measures to call for the prompt
returns of the money remitted on account of processes, which have not been served and such
sums after being accounted for in the accounts of the local agent in the usual way, should be
returned to the persons, taking out the processes and excluded from the accounts of the costs of
the suit.
(Rule 18 of Section III of Chapter 8-D of High Court Rules and Orders, Volume II)
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SECTION IV
6. (1) Transmission of Processes and money to Process Servers.
(a) Each process, should be entered in the “Register of processes Received” and disposed of
by the local agent.
(b) Payment to process server should be entered in the appropriate column of the “Register
of Receipts” against each sum.
(c) Payment entries should be made in the Register of disbursements and the process servers
acknowledgement of receipt in column No. 11.
(d) Details of each sum should be entered in the process servers Note Book.
Note - No process server should have more than Rs.200/- in hand at any time.
(High Court Rules and Orders, Volume II, Chapter 8-D, Page 412)
(e) When a Process Server pays diet money to a witness, he shall take the receipt of the
actual payee in column 8 of his Note Book, as well as on the back of the original copy of
the process on which service is endorsed. The payees acknowledgement should
invariably be verified by one or more respectable persons witnesses, the date and
signatures of the serving officer being added.
(Rule 21 of Section IV of Chapter 8-D of High Court Rules and Orders, Volume II).
(f) The processes whether served or not will be returned to the agent.
(Rule 22 of Section IV, Chapter 8-D of High Court Rules and Orders, Volume II).
(g) In the case of non-service, the undisbursed amount returned by the Process Server, shall
again be entered, against a new number in the “Register of Receipts”.
(Rule 23 of Section IV of Chapter 8-D of High Court Rules and Orders, Volume II)
SECTION VI
7. Refund of Deposits
Any undisbursed balance of a deposit will be paid to the depositor, when a refund of the
same is claimed by the claimant.
Note - (1) Undisbursed witnesses diet money deposits in Civil, Criminal and Revenue cases not
exceeding Rs.25/- in the amount, should be returned without notice to the depositor after
deducting Money Order fee.
(2) Before the case is consigned to Record Branch a certificate to the effect that all necessary
deposits have been refunded, needed to be recorded.
(Rule 29 of Section VI of Chapter 8-D of High Court Rules and Orders, Volume II).
168
3 The provision of this rule and rules (1) & (2) were also applicable to repayment of
deposits of advertisement charges of newspapers in cases of substituted services.
SECTION VII
8. Dealings with Treasury
(i) Whenever during the month, the sum in hand of the agent at the Headquarters of a
District is Rs.1500 or more and that of a Sub Division Agent is Rs 1000/-, or more, the surplus
over Rs 1500/- and Rs 1000/- respectively shall at once be remitted into the Treasury.
(ii) Neither the balance paid into the treasury nor the amount withdrawn therefrom under the
Rule 35 of Section VIII, should be shown in the “Register of Receipts” and the “Register of
Disbursement”. These remittances and withdrawals will be shown in the Cash Book.
169
CHAPTER - 20
Special Kanungo and Patwari Moharrir’s Accounts
20.1 Study the Account Rules reproduced in Chapter 9 of the High Court Rules and Orders,
Volume I.
20.2 Audit the accounts in detail in accordance with the following instructions:
(a) Base your audit check on the register in Form B of the Courts concerned and see that all
entries in the registers are traced into register A of the Special Kanungo or Patwari
Moharrir, as the case may be.
(b) (i) Wherever an application is sent to the Special Kanungo or Patwari Moharrir, he
must, at the same time be summoned as a witness and the applicant must at once deposit
into court fee for evidence which is Rs.3 and excerpt fee of Rs.6 for entries in one
Jamabandi or Misl-i-Haquiat for the first 15 pages.
(Paragraph 5 (iii) of High Court Rules and Orders, Volume I)
(ii) The fee of Rs. 6 for entries in one Jamabandi or Misl-i-Hquiat for the first 15
pages will also cover the cost of search. This sum of Rs. 6 should be deposited by the
applicant at the time of summoning the Special Kanungo or Patwari Moharrir as a
witness and the extra fee, if any at the rate of Rs. 3 for additional entries in any
Jamabandi or Misl-i-Haquiat for the next 15 pages or a part thereof should be recovered
at the hearing.
(Paragraph 5 (vii) of Chapter 9 of the High Court Rules and Orders, Volume I).
(c) See that the excerpt and evidence fees are credited into the Treasury at once and that no
summons for the Special Kanungo or Patwari Moharrir, as the case may be, are issued
until the necessary fees are paid by the party concerned and credited into the Treasury.
Any traditional excerpt fee fixed by the Officer-in-charge of the Court concerned should
be recovered at the hearing. See that the date of credit is noted in the prescribed column
of Register B under the initials of the Presiding Officer. Also see that the amount of the
additional excerpt fee is entered in the register in the handwriting of the Officer-in-
charge.
(d) If the application is made to a court which is not situated at the District Headquarters, the
court will forward the application to the Officer-in-charge together with a certificate that
the fee of Rs. 6 has been recovered and credited to Government as in rule (iii) and will
either issue an open commission to him or will send interrogatories (Instruction No. X of
Paragraph 5 of Chapter 9 of the High Court Rules and Order, Volume I).
170
(e) See that the excerpt or evidence fees are in no case handled by the Special Kanungo or
Patwari Muharrir as the case may be.
(f) See that Register B is reviewed by the Presiding Officer of the Court concerned
occasionally.
(g) Check Register A of the Special Kanungo and see that the dates of recovery of excerpt
fees etc have been duly recorded in columns 8 and 10 and that Officer-in-charge has
attested these entries in the prescribed column.
(h) Check the totals of the column II of Register B and see that they are made monthly.
(i) See that the Special Kanungo is used only in obtaining information which is not readily
available from the revenue records and that he is not asked to make copies of the pre-
decree tables and histories of the villages etc. He should not be appointed as Local
Commissioner. (Paragraph 7 of the High Court Instructions No. XIII below rule 5 of
Chapter 9 of the Punjab High Court Rules and Orders, Volume I).
(j) See that the accounts are inspected by the District Judge periodically.
(k) See that the Serial No. of Register A of the Special Kanungo is noted against each entry
in Register B of the Court concerned and vice versa.
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CHAPTER 21
Rural Development and Panchayati Raj Accounts
General - Block Development and Panchayat Officer is one of the most important Government
Officer, who is concerned with the rural development and proper functioning of the Panchayati
Raj system in the State of Punjab. The Block Development and Panchayat Officer works as an
ex-officio member (Executive Officer) of the Panchayat Samiti. He maintains two sets of Cash
Books one for the Panchayat Samities Works Accounts and the other for the Government
transactions. The local Audit of the accounts of the Panchayat Samities is conducted by the
Local Fund Examiner of the Punjab Government, while this office conducts the audit of the cash
book maintained on Government Account.
21.1 Nature of Transactions - The expenditure incurred in connection with the Rural
Development and Panchayati Raj, mainly falls under the following categories:-
(i) Pay and Allowances;
(ii) Office Contingencies;
(iii) Purchase of stock materials livestock etc.;
(iv) Purchase and repair of equipment, etc.;
(v) Grants-in-aid to local bodies and Institutions in furtherance of the Community Projects
Programme;
(vi) Loans to Panchayats, Cultivators, Individuals, Co-operative Societies, etc.
21.2 Account Records - The following account books and registers have been prescribed for
the maintenance of the accounts in the Block Development and Panchayat Offices:-
(i) Cash Book
(ii) Contingent Register
(iii) Bill Registers
(iv) Stock Registers of Stores
(v) Stock Register of Office furniture and other dead stock articles.
(vi) Stock Accounts of tools, equipment, instruments, etc.
(vii) Pay check Register.
(viii) Traveling Allowance Check Register.
(ix) Security Register
(x) Stationery Register
(xi) Forms Register
(xii) Stamps Register
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(xiii) Dispatch Register
(xiv) Service Books
(xv) Register of Losses.
(xvi) Grants-in-aid Register and Sanction Files.
(xvii) Loan Register
(xviii) Day books maintained by village level workers
(xix) Stock Accounts (in force) maintained by Village level workers.
(xx) Indents for Stores and Issue Notes
(xxi) Register of Stocks (Receipt and Issue)
(xxii) Register showing the receipt and disposal of Audit Notes
(xxiii) Inspection reports received from the Principal Accountant General (Audit)
(xxiv) Log Books of vehicle alongwith Repair Registers and account of expenditure on
Government vehicles.
These records should be subjected to detailed audit according to the instructions laid
down for local audit in Chapter 8 of the Volume I of this Manual.
21.3 Purchase of stock material livestock etc. Purchases and repair of equipment etc. - It
should be seen that the articles have actually been brought on the relevant stock registers. The
manner in which the Drawing Officer satisfy himself as to the correctness of the quality and
quantity should also be investigated to ascertain if the requirements of the rules on the subject are
being properly carried out.
21.4 Grants-in-Aid (a) While conducting audit of Grants-in-aid it should be seen that the
expenditure has been incurred strictly in accordance with the conditions laid down by the
competent authority in the letter of sanction. In respect of grants-in-aid to panchayats for
execution of rural health and sanitation programme, it should be seen that contributions have been
made by the Panchayats to the approved extent both in the form of labour and money.
(b) The discretionary grants are sanctioned by the Deputy Commissioner subject to certain
conditions. The amount of the discretionary grant is drawn and disbursed by the Block
Development and Panchayat Officer to the eligible persons.
During local audit it should be seen that -
(i) the amount of discretionary grant is drawn and disbursed in accordance with the
conditions laid down by the Deputy Commissioner;
(ii) the receipt of the utilisation certificates is watched within the prescribed period;
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(iii) the agreements and bonds, duly executed, are sent to the Deputy Commissioner’s office
immediately after the disbursement of the grant.
21.5 Loans - (a) Special care should be taken to ensure that all amounts drawn from the
treasury to be given by way of loans, are properly accounted for and that suitable records exist to
show that the loans have been given to the persons entitled to receive them and confirm to the
rules on the subject. It should also be seen that proper applications were obtained and these
loans were sanctioned after proper scrutiny and have been properly acknowledged by the
loanees.
(b) The following kinds of loans are drawn and disbursed by the Block Development and
Panchayat Officers:-
(i) C.D. loans
(ii) Agricultural Production loans
(iii) Loans under the Village Housing Project Scheme
(iv) Loans under the Revenue Earning Scheme
The loans are sanctioned by the State Government, subject to certain conditions laid down
in the orders sanctioning the loans. The loan to individual person is sanctioned by the Deputy
Commissioner of the District. The amount of loan admissible to each applicant is drawn and
disbursed by the Block Development and Panchayat Officer on the basis of sanction accorded by
the Deputy Commissioner. The loans files, complete in all respects, are then transferred to
Tehsildar for watching the recovery of loans.
(c) During local audit it should be seen that -
(i) that the loans are drawn and disbursed in accordance with the conditions laid down by the
State Government;
(ii) that all the loan files, complete in all respects are transferred to Tehsil Office immediately
after the disbursement of loans.
21.6 Village Level Workers Day Book (From B) - This register should be carefully
checked to see that the entries are made in it regularly.
21.7 Various Stock Registers - All entries in these registers should be checked cent-per-
cent with the indents and issue notes, relevant entries of payment and sale proceeds in the cash
book, the village level workers day book etc. It should be seen that there is no unnecessary
accumulation of stock and that these registers bear a certificate of verification of stock recorded
monthly by the officer-in-charge of the various schemes and by the Block Development and
Panchayat Officers once in every six months.
174
21.8 Register of losses - Each entry in this register should be examined with the relevant
files in order to study the reasons for loss and whether the circumstances leading to it do not
indicate any negligence on the part of any official which might require the necessity for some
suitable disciplinary action being taken against him. In case the loss is due to some defects in the
existing rules, the manner in which the defect could be removed should be suggested. It should
further be seen if the full facts of the case/losses were reported to the Principal Accountant
General(Audit) or the higher departmental authorities as required under the rules.
21.9 Log Books - The log books and the accounts of expenditure on Government vehicles
maintained by the Block Development and Panchayat Officers should be carefully examined to
see that these are properly maintained according to the rules and orders on the subject. The
orders of the Punjab Government regarding the use and maintenance of Departmental vehicles
are contained in Annexure I.
21.10 (a) The schemes in operation with the department need to be examined with
reference to the aims and objectives laid down in each case and the time frame set for the
achievements.
(b) See that there is no overlapping of objectives and areas covered by different schemes of
the department/other departments.
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Annexure -I
Punjab Government Finance Department letter No. 8328-378-73/29823 dated 21st December,
1975 as extended from time to time.
(i) In the Headquarters Office, the Head of Departments, officers below the rank of Joint
Director may not ordinarily be permitted to use Government staff-cars for touring. The Head of
Department may, however, in special cases permit the use of staff-cars, jeeps by ranking officers
in the interest of Public Service.
(ii) In the case of field officers, Government vehicles may be used for touring only by Class I
officers. However, where the District level officer happens to be a Class II officer, he may also
be permitted to use Government vehicles. Those restrictions will not, however, apply to the
Departments of Agriculture, Industries and Police. During the procurement season, the Food and
Supplies Department will also be exempted from these restrictions.
(iii) No officer should make use of Government staff cars/jeeps for touring for more than 10
days in a month. If he has to be on tour for a longer period he should travel by bus/rail.
(iv) The Personal staff (if necessary) should also travel in the touring officer’s vehicles, as is
the practice in the case of Personal staff attached to the Ministers.
(v) The touring officers should chalk out their programme in such a way that they are able to
cover 2 or 3 adjoining districts in one lap of their tour and cover the maximum possible area in a
single tour to minimise the frequency of tours.
(vi) The sanctioning authorities should, as far as possible, avoid sanctioning frequent tours.
No one should be sent out to collect information or to deliver a paper when the information can
be obtained/sent on telephone, through telegram or post.
(vii) In some cases, it so happens that an officer travels by a staff car while the staff
accompanying the officer travel by rail or by bus. Whenever the Government provides a staff
car at Government expenses, the staff should also travel in the same vehicle.
(Punjab Government General Administration Department letter No. 2494-46A-75/24245 dated
4th July 1975).
(viii) Some of the officers/officials use Government vehicles for private purposes including
journeys from residence to office and vice versa. Such misuse of staff cars/other Government
vehicles is a form of corruption and should be stopped forthwith. If any case of misuse comes to
the notice of Government, strict action shall be taken against the officers/official concerned.
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(ix) In exception/emergent circumstances, if a Government car/vehicle is used for a private
journey, it should be shown as such in the Log Book and paid for in accordance with the rates
prescribed by the Transport Department in force.
(Extract taken from F.D. Manual)
177
GOVERNMENT OF PUNJAB
Motor Vehicle Board
To
1. All the Financial Commissioner’s Administrative Secretaries in the State of Punjab. 2. All the Heads of the Departments in the State. 3. Commissioners of Divisions in State of Punjab.
Memo No. STC/C/(MVB)/37/90/33395-494
Dated, Chandigarh the 7/10/1985
Subject : Fixation of charges of Private use of staff-car by the officers of State Government.
In continuation of this office memo No. STC-6(MVB)37/90/30861-94 dated 10.12.1984 on the subject cited above.
The Government in the Transport Department, Punjab vide their memo no. 10/12/84-ST(1)12836 dated 26.9.85 has conveyed the decision of Government as under:
The Administrative Secretaries and the Head of Department with whom car has been attached were authorised to use the official car for non-official journeys upto 400 Kms. per month including journey between the residence and offices on payment of Rs.100/- vide memo No. 21/233/79-41(II)/233 dated 10.1.83.
It has now been decided that the journey between the residence and the office shall be treated as officia l journey. This issues with the approval of Finance Department vide their U.O. No. 30/28/80-57D II/2780 dated 5.9.1985.
Sd/- for Member Secretary
Motor Vehicle Board-cum- State Transport Commissioner,
Punjab
Endst. No. STC-6 (MVB)/37(90)/33495 Dated 7.10.85
Copy of above is forwarded to the Secretary to Government Punjab, Department of Transport for information with reference to his letter No. 10/12/34-51(I)/2836 dated 26.9.1985.
Sd/- for Member Secretary
Motor Vehicle Board-cum- State Transport Commissioner,
Punjab
178
From
The State Transport Commissioner, Punjab, Chandigarh.
To
1. All the Secretaries of Punjab Government
2. All the Head of Departments.
3. All the Deputy Commissioners.
4. All the S.D.O.’s Civil.
5. All the Commissioners, Amritsar, Patiala and Ferozepur Divisions.
6. District and Session Judges.
7. All the M.D.’s of Corporations.
8. Secretary, Punjab State Electricity Board.
9. Registrar, Punjab and Haryana High Court.
10. A.G. Punjab, Chandigarh.
Memo No. Road-T (T.5)/55/2319-2555
Dated : 24.1.91
Subject : Use of Government vehicles for Private use.
Reference to this office memo No. Road-T (T.5)/55/44140-336 dated 21.12.90 on the subject cited above.
The matter was again considered in the Meetings of Administrative Secretaries held on 1.1.91. It was decided at item No. 2(3) of agenda that the use of Government vehicles for private journeys, expenditure fixed for monthly Kms. be worked out on quarterly basis. It was clarified that entitled officers should give option for 200 Km. or 400 Km. Metres in excess of this limit should be charged @ Rs.1.50 per Km. Thus an officer giving option for 200 Km. but using vehicle for 210 Km will have to pay Rs.15/- for 10 Kms for excess journey in addition to Rs.150/- for normal entitled journey. It was also decided that for performing journeys in excess of opted Km., and payment @ Rs.1.50 per Km calculations will be worked out on quarterly basis instead of monthly basis. As such financial year shall be divided into four quarters and journeys performed in a quarter will be worked out with reference to option given. Journeys performed in excess of entitled Kms at the end of quarter will be charged @ Rs.1.50 per Km. In case of transfer to other department, where change of vehicle is necessary, the adjustment of private journeys be made even before the end of quarter.
Sd/-
Member Secretary Motor Vehicle Board and
State Transport Commissioner, Punjab
179
CHAPTER – 22
CONTROLLER, PRINTING AND STATIONERY, PUNJAB, CHANDIGARH
General
The office of Controller, Printing and Stationery has been established for executing
printing works, purchase and supply of stationery for the State Government and
distribution of forms and Government publications. The supply of typewriters to
Government departments and their maintenance is also undertaken by it. In addition to its
headquarter at Chandigarh, the department has the following branch offices :-
(i) Government Press Patiala.
(ii) Ticket Printing Press, Patiala.
(iii) Typewriter Workshops, one at Mohali and one each at District
Headquarters.
(iv) Government Press, Mohali.
The Controller, Printing and Stationery is the Head of the Department. The
Government Press is headed by the Administrative-cum-Additional Controller and the
Ticket Printing Press is headed by the Assistant Controller at Patiala. The typewriter
workshops are supervised by respective Supervisor. One additional printing press has
also been established at Mohali (SAS Nagar) which has started functioning.
22.1 Special Acts, Rules, documents, etc. to be referred to -
(a) Punjab Printing and Stationery Manual.
(b) Accounting Procedure of the Printing and Stationery Department.
(c) Schedule of out-turn of the Punjab Government Press, Patiala.
(d) Proceedings of the Stationery Selection Committee.
(e) Annual Administrative Reports.
22.2 List of Special books maintained -
(i) Security register.
(ii) Print-order register and print order files.
(iii) Forms Receipt and Issue ledgers.
(iv) Work bill registers.
(v) Treasury reconciliation register.
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(vi) Supply Orders.
(vii) Valuation Register.
(viii) Price Fixation Register.
(ix) Price Fixation Register of spare parts of typewriters.
(x) Register of condemnations of typewriters and duplicators etc.
(xi) Gazette Print Order Register.
(xii) Credit Sales Register.
(xiii) Daily out-turn sheets alongwith monthly and annual abstracts in respect of
typewriter-machine, binders, machinemen, compositors, key boards
operations of casters.
(xiv) Job-casting register.
(xv) Employees gate pass register.
(xvi) O.P.D. register of dispensary.
(xvii) Daily expenditure register of dispensary.
(xviii) Wastage Register.
(xix) Price fixation formula.
22.3 Special points to be seen during audit -
(a) For Head office and Typewriter Workshops
(i) Examine major purchase cases and inventory holdings.
(ii) See whether any minimum, maximum and reordering levels have been fixed. If so, whether the stock of various stores is within the limits.
(iii) See that the stores are not procured in excess of requirements leading to blockade of funds. It should be seen whether the department has taken adequate and timely action to dispose of slow moving and stagnant stores.
(iv) Review the physical verification reports of stocks to see whether there have been cases of shortages of stores.
(v) Examine whether there are cases of deterioration of stores due to inadequate/unsatisfactory storage. Whether timely remedial action has been taken to check deterioration.
(vi) See that the printing orders are issued according to the terms and conditions of tenders/quotations accepted.
(vii) See that the work is allotted to the outside printers after exhausting all means of printing in the department.
181
(viii) See that the paper is consumed according to the design and specifications indicated in the print orders.
(ix) Check the money order register/RTR register and treasury reconciliation register.
(x) Check issue/receipt register of Form Section with invoice book.
(xi) Check price-fixation register for the stationery articles and ensure that the departmental charges at 12½ per cent are added while fixing the price of each article.
(xii) Check the daily out-turn of the typewriter machines and also scrutinize the monthly and annual abstracts.
(xiii) Examine the price fixation of parts of typewriters.
(xiv) Cash Memos of the publication branch are to be checked with the price list of publication.
(xv) See that the over-heads are calculated correctly.
(b) Government Press, Patiala
(i) Check the Daily out-turn of the machines Binding Section, Key Board, Mono Section with the limits prescribed in the schedule of out-turn.
(ii) Check the Print Order files and cases where the paper is not consumed according to specification and design indicated in the print-order.
(iii) Examine critically the fixation and apportionment of overheads.
(iv) Check the Job Costing Register with the rates paid to labour.
(v) Check the accounts of Blocks/Process and type-stores.
(vi) In the case of dispensary records, check the Outdoor-Patient Register and ensure that the issue and receipt of medicines are correctly accounted for.
(vii) Check the canteen account with the receipt of material slips and Daily Sales Register.
(viii) Examine critically the utilization of printing machines.
(ix) See that the repair-bills of machinery are not excessive.
(x) See that the productive and non-productive hour wages are correctly worked out.
(c) Ticket Printing Press, Patiala
(i) Examine critically the wastage arising during printing of tickets. See, whether the wastage is within standard norms.
(ii) Check the out-turn of the Machinemen and Binders with the rates contained in the schedule of out-turns.
(iii) Check inward/outward gate passes with the inwards and outwards invoices respectively.
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(iv) Check the records of issue of tickets to the various Roadways Depots.
22.4 Records maintained
Drawing and Disbursing Section
(i) Register of Security Deposits For recording Savings Bank Pass Books and National Savings Certificates
(ii) Remittance Receipt Register For entering Cheques, Drafts etc.
(iii) Money Order Register For recording Money Orders received or V.P.P.s
Stationery Section
(i) Form WSB 286 Supply order on Paper Mills against rate contracts of DGS&D
(ii) Paper Bill Register A record of 90 per cent advance and 10 per cent final payment to suppliers
(iii) Form WSM/65(S) (Inspection Notes)
Inspection of supplies
(iv) Contingent Register Contingent Expenditure Register
(v) Liability Register To watch progress of expenditure against allotment
(vi) Valuation Register To watch and control the progress of supply (expenditure) against the allotment for individual Department/Offices.
(vii) Valuation Register For supplies on cash payment.
(viii) Case Mark Register To distinguish indent-wise packages
(ix) Day Books Initial record for entries of issue of articles are made from issue vouchers.
(x) Price Fixation Register For annual price fixation of stationery articles.
(xi) Remittance Receipt Register For entering the amount received from Paying Officers
(xii) Issue voucher For sending to the consignee for obtaining acknowledgement of supplies.
(xiii) Security Deposit Register For keeping account of Security Deposits
(xiv) Physical verification report
(xv) Store Account Store account of stationery articles is prepared annually.
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General Stores
(a) Stores Ledgers:-
i) Paper and Binding material
ii) Misc. consumable articles
iii) Machinery
iv) Machinery spare parts
v) Types and Metal
vi) Petty Plant and Furniture
vii) Process (Photo) Ledger
viii) Repair Ledger
(b) Register of consignments For entering all Railway Receipts in respect of stores.
(c) Requisitions Prepared in duplicate for requisitioning store articles.
(d) Invoice Prepared in triplicate when supplying paper to private presses.
(e) Outward Consignment Register For recording all consignments dispatched from General Stores.
(f) Register of Paper supplied to Private Presses
(g) Distribution Register of Furniture and Petty Plant
(h) Register of un-serviceable articles.
(i) Depreciation Register
(j) Capital Account of Machinery, Type and Metal
(k) Weighment sheets Weight of bundles of waste paper is recorded on such sheets by the General Store Keeper.
(l) Store Accounts Prepared annually.
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(m) Retail store Ledger
(n) Register of Paper Cuttings
(o) Requisition check register
Forms Section
a. Indents Departments send their requirements of forms through indents.
b. Demand Ledger Requirements of forms received from demanding officers
are recorded in Demand Ledgers.
c. Print Order For getting the forms printed from presses.
d. Receipt Register For entering printed forms received from press.
e. Delivery voucher Intimation regarding consignment of forms.
f. Issue Ledger For recording issues.
g. Invoice Indicates the number of various forms issued to an office.
h. Bill Register For watching the acceptance of bills by the paying offices and adjustment thereof.
i. Physical verification reports
Outside Printing Branch
a. Tender Register For recording rates received from private presses.
b. Print Orders Register For recording all Print Orders issued to private presses.
c. Pending Job Register For watching progress of jobs.
d. Requisition Requirement of paper
e. Paper consumption statement
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SECTION II - APPENDICES
APPENDIX - I
Annexure A to Para 1-1 (6)
SCHEDULE -I
Official residence(s) of the Governors and maximum amount admissible for renewal of their furnishings (see rule 3)
Name of the State Official residence(s) Maximum allowance to
Governors for renewal of furnishings (in
rupees)
1 2 3 1. Andhra Pradesh The Government House at Hyderabad 3,01,875 2. Arunachal Pradesh The Government House at Itanagar 3,45,000 3. Assam The Government House at Guwahati 3,45,000 4. Bihar The Government House at Patna 4,39,013a 5. Gujarat The Government House at Gandhinagar and
Rajbhavan Annexe, Ahmedabad 2,58,750
6. Haryana The Government House at Chandigarh 2,15,625 7. Himachal Pradesh The Government House at Shimla 2,58,750 8. Karnataka The Government House at Bangalore 2,15,625 9. Kerala The Government House at
Thiruananthapuram 2,15,625
10. Madhya Pradesh The Government House at Bhopal & Panchmarhi
3,62,250
11. Maharashtra The Government House at Bombay, Ganeshkind (Pune) and Nagpur
12,93,750
12. Manipur The Government House at Imphal 3,45,000 13. Meghalaya The Government House at Shillong 3,45,000 14. Mizoram The Government House at Aizwal 3,45,000 15. Nagaland The Government House at Kohima 1,72,500 16. Orissa The Government House at Bhubaneshwar 3,96,750 17. Punjab The Government House at Chandigarh 2,58,750 18. Rajasthan The Government House at Jaipur & Mount
Abu 2,15,625
19. Sikkim The Government House at Gangtok 2,58,750 20. Tamil Nadu The Government House at Guindy &
Ootacamund 5,60,625
21. Tripura The Government House at Agartala 1,72,500 22. Uttar Pradesh The Government House at Lucknow &
Nainital 8,04,713b
23. West Bengal The Government House at Calcutta & 7,54,688
a The amount of Rs. 4,39,013/- will be reduced to Rs 3,29,260/-with effect from the date the present Governor demits the office b The amount of Rs,8,04,713/- will be reduced to Rs, 6,03,535/-with effect from the date the Present Governor demits the office
186
Darjeeling 24. Goa The Government House at Daunapaula,
Panaji 3,45,000
25. Uttaranchal The Government House at Dehradun 3,62,250 26. Jharkhand The Government House at Ranchi 3,45,000 27. Chhatisgarh The Government House at Raipur 3,45,000
187
Annexure A to Para 1-1 (6)
SCHEDULE-II (See rule 6)
(Allowances of Governors in respect of certain matters) (Substituted vide G.S.R. 696 (E)
dated 26.9.2001
Sr. No.
Name of the State Hospitality Expenses
Entertainment Expenses
Office Expenses
Maintenance and repairs of furnishing of official residence
Contract Allowances
Tour expenses
Total (maximum amount)
1 2 3 4 5 6 7 8 1. Andhra Pradesh 2,18,656 60,729 3,64,372 1,45,715 6,55,801 9,71,657 24,16,930 2. Arunachal Pradesh 72,941 18,236 1,82,186 72,941 2,91,430 10,32,386 16,.70,120 3. Assam 72,941 18,236 1,82,186 72,941 2,91,430 10,32,386 16,70,120 4. Bihar 91,177b1 30,447 3,64,372 1,69,973c 3,88,630 7,34,735d 17,79,334 5. Gujrat 2,18,656 60,729 3,64,372 1,82,186 7,28,742 6,07,285 21,61,970 6. Haryana 1,21,457 36,471 2,42,915 1,21,457 6,07,285 4,85,828 16,15,413 7. Himachal Pradesh 1,21,457 36,471 2,42,915 1,82,186 6,07,285 4,85,828 16,76,142 8. Karnataka 1,21,457 60,729 3,03,644 1,21,457 12,14,571 6,07,285 24,29,143 9. Kerala 1,09,245 36,471 2,42,915 1,21,457 6,68,014 3,64,372 15,42,474 10. Madhya Pradesh 2,21,741e 42,188 3,16,845 1,84,826 9,24,130 9,24,130f 26,13,860
b1 The amount of Rs. 91,177/- will be reduced to Rs. 82,059/- with effect from the date the present Governor demits the office. c The amount of Rs. 1,69,973/- will be reduced to Rs. 1,18,981/ - with effect from the date the present Governor demits the office. d The amount of Rs. 7,34,735/- will be reduced to “Rs. 5,87,788/- with effect from the date the present Governor demits the office. e The amount of Rs. 2,21,741/- will be reduced to Rs. 1,99,567/ - with effect from the date the present Governor demits the office. FThe amount of Rs. 9,24,130/- will be reduced to Rs. 7,39,304/- with effect from the date the present Governor demits the office.
188
11. Maharashtra 3,64,372 60,729 3,64,372 6,07,285 18,21,856 15,18,214 47,36,828 12. Manipur 72,941 18,236 1,82,186 72,941 2,91,430 10,32,386 16,70,120 13. Meghalaya 72,941 18,236 1,82,186 72,941 2,91,430 10,32,386 16,70,120 14. Mizoram 72,941 18,236 1,82,186 72,941 2,91,430 10,32,386 16,70,120 15. Nagaland 72,941 18,236 1,82,186 72,941 2,91,430 10,32,386 16,70,120
16. Orissa 91,177 30,447 2,42,915 1,21,457 3,81,435 5,70,815 14,38,246 17. Punjab 1,21,457 36,471 2,42,915 1,21,457 6,24,015 6,07,285 17,53,600 18. Rajasthan 1,45,715 36,471 2,42,915 1,21,457 6,07,015 6,07,285 17,61,128 19. Sikkim 72,941 18,236 1,82,186 72,941 2,91,430 10,32,386 16,70,120 20. Tamil Nadu 2,42,915 60,729 3,64,372 3,03,644 12,14,571 6,07,286 27,93,516 21. Tripura 72,941 18,236 1,82,186 72,941 2,91,430 10,32,386 16,70,120 22. Uttar Pradesh 2,30,703g 60,729 3,64,372 1,82,186h 6,07,285 14,08,969i 28,54,244 23. West Bengal 2,73,362 60,729 3,64,372 3,03,644 15,78,942 5,58,770 31,39,819 24. Goa 72,941 18,236 1,82,186 72,941 2,91,430 5,16,276 11,54,010 25. Uttrarnchal 1,33,603 36,471 2,42,915 2,36,842 6,07,285 5,82,994 18,40,110 26. Jharkhand 72,941 18,236 1,82,185 72,941 2,91,430 10,32,386 16,70,120 27. Chhatisgarh 72,941 18,236 1,82,186 72,941 2,91,430 10,32,386 16,70,120
g The amount of Rs. 2,30,703/- will be reduced to Rs. 2,07,633/ -with effect from the date the present Governor demits the office. h The amount of Rs. 182,186 will be reduced tod Rs. 1,27,530/- with effect from the date the present Governor demits the office. i The amount of Rs. 14,08,969/- will be reduced to Rs. 11,27,175/- with effect from the date the present Governor demits the office.
189
Annexure A to Para 1-1 (6)
SCHEDULE-III (See rule 7)
(Allowances for the maintenance of Official Residence) (Substituted vide C.S.R. No. 696 (E) dated 26.9.2001)
S.No Name of the State Repairs Gardens Electricity Water Improvement Total (maximum
amount) 1 2 3 4 5 6 7
1. Andhra Pradesh 4,85,828 1,21,457 4,37,313 1,21,153 1,69,973 13,35,724 2. Arunachal Pradesh 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 3. Assam 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 4. Bihar 7,53,002j 2,79,384k 1,69,973l 1,15,435m 3,03,644n 16,21,438 5. Gujarat 4,85,828 3,15,856 2,42,915 1,45,715 1,45,715 13,36,029 6. Haryana 2,36,892 2,36,892 1,63,951 1,09,245 1,09,245 8,56,225 7. Himachal Pradesh 2,42,915 2,18,656 1,82,186 66,752 60,729 7,71,238 8. Karnataka 6,07,285 6,07,285 3,03,644 3,03,644 6,07,285 24,29,143 9. Kerala 4,61,571 2,42,915 1,82,186 84,986 2,42,915 12,14,573 10. Madhya Pradesh 5,35,894 4,80,649 1,84,826 18,585 1,84,826 14,04,780 11. Maharashtra 45,78,899 6,07,285 8,25,943 6,07,285 7,28,742 73,48,154 12. Manipur 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 13. Meghalaya 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 14. Mizoram 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 15. Nagaland 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 16. Orissa 3,09,666 1,20,287 2,36,892 77,792 78,964 8,23,601 17. Punjab 3,15,856 3,15,856 2,18,656 1,45,715 1,45,715 11,41,798 18. Rajasthan 3,52,159 3,15,856 1,21,457 60,729 1,21,457 9,71,658
j The amount of Rs. 7,53,002/- will be reduced to Rs. 5,64,752/- with effect from the date the present Governor demits the office. k The amount of Rs. 2,79,384/- will be reduced to Rs. 2,09,538/ - with effect from the date the present Governor demits the office. l The amount of Rs. 1,69,973/- will be reduced to Rs. 1,27,480/- with effect from the date the present Governor demits the office. m The amount of Rs. 1,15,435/- will be reduced to Rs. 86,576/- with effect from the date the present Governor demits the office. n The amount of Rs. 3,03,644/- will be reduced to Rs. 2,27,733/- with effect from the date the present Governor demits the office.
190
19. Sikkim 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 20. Tamil Nadu 12,51,041 7,77,259 6,68,014 2,06,443 6.07,285 35,10,042 21. Tripura 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 22. Uttar Pradesh 9,71,657o 5,46,556p 2,42,915q 1,82,186r 3,64,372s 23,07,686 23. West Bengal 36,31,500 9,71,657 5,46,557 18,21,856 1,94,398 71,65,968 24. Goa 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 25. Uttaranchal 3,03,644 2,73,320 2,27,733 83,440 75,911 9,64,048 26. Jharkhand 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 27. Chhatisgarh 5,26,314 2,42,915 2,91,430 42,494 91,177 11,94,330 Sd/-
(R.K.SINGH) JOINT SECRETARY TO THE GOVERNMENT OF INDIA
[F.No.7/2/2001-M&G] Note: The principal rules were published in the Gazette of India vide number GSR 343 (E) dated the 30th March, 1987 and were subsequently amended vide GSR 532 (E), dated 29th May, 1987; GSR 70 (E) ,dated 1st February, 1989; GSR 675 (E) dated 30th July, 1990; GSR 64 (E), dated 15th February, 1991; GSR 949 (E), dated 28th December, 1992; GSR 275 (E) dated, 11th March 1993; GSR 708 (E), dated 16th November, 1993; GSR 475 (E), dated 23rd May, 1994; GSR 538 (E) dated 6th July, 1995, GSR 326(E), dated 17th June 1997, GSR 166(E) dated 1st April, 1998 and GSR 832(E) dated 23rd October, 2000.
o The amount of Rs. 9,71,657/- will be reduced to Rs. 7,28,748/- with effect from the date the present Governor demits the office. p The amount of Rs. 5,46,556/- will be reduced to Rs. 4,09,917/- with effect from the date the present Governor demits the office. q The amount of Rs. 2,42,915/- will be reduced to Rs. 1,82,186/- with effect from the date the present Governor demits the office. r The amount of Rs. 1,82,186/- will be reduced to Rs. 1,36,640/- with effect from the date the present Governor demits the office. s The amount of Rs. 3,64,372/- will be reduced to Rs. 2,73,279/- with effect from the date the present Governor demits the office.
191
APPENDIX - II
(Referred to in Para 1.13)
With reference to orders dated 26.3.1990 of the Accountant General for
preparing guidelines for the audit of sanctions relating to discretionary grants
by the Governor at the time of local audit, Inspection-Civil Group has
attempted the same and examined in Control Section. The guidelines have
been prepared afresh as approved by Accountant General are as under: -
(i) To verify the actual payee’s receipt in support of the disbursement of the
grant.
(ii) To verify that a certificate by the Secretary to the Governor, to the effect that
expenditure drawn on the bill has been duly sanctioned by the Governor and
could not, with due regard to public interest, be avoided is recorded on the
voucher.
(iii) In case of non-production of actual payees receipts to verify that a certificate
by the Secretary to Governor that the amount was actually disbursed to the
actual payee or institution.
(iv) To verify the grant has not been sanctioned to a Government institution and
the grant is not of a recurring nature.
(v) To verify that there was no embezzlements or serious irregularities of any kind
in the disbursement of the grant.
The guidelines to be followed during local audit of Governor’s house to
vouchsafe the payments made towards discretionary grants were also slightly modified
as under which may kindly be approved by the Principal Accountant General.
(i) That the grant has been sanctioned by the Governor.
(ii) That the grant is not of a recurring nature.
(iii) That the grant is not of purely private character.
(iv) That the grant has not been sanctioned to a Government Institution.
(v) That the grant has been disbursed to the person/institution to which it was
sanctioned.
(vi) That actual payees receipt has been obtained.
(vii) That a certificate to the effect that expenditure drawn on the bill has been duly
sanctioned by the Governor and could not, with due regard to Public interest,
be avoided is recorded by the Secretary to Governor as provided in rule
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4(1)(d) of the Punjab Discretionary Grants (Regulation of Expenditure) Rules,
1953.
(viii) That in case the Secretary to Governor is unable to produce an actual payee
receipt, a certificate that the amount has actually been disbursed to the Payee
is placed on record.
Further, in accordance with the instructions contained in Government of
Punjab, Department of Finance (Codification) notification No. 2914-2 FCD-84/17962
dated 19th September, 1986 incorporated as rule 2.30 A of PFR Vol-I, the auditee
organisations are required to afford all reasonable facilities to the Audit Officer for the
discharge of his official duties and furnish for fullest possible information required by
him for the preparation of any official accounts or report and shall not withhold any
information books or other documents. In case there is any difficulty in obtaining the
files, the matter could be discussed by group officer with the Secretary to Governor
inviting his attention to the above cited codal provision.
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APPENDIX - III
(Referred to in Para 2.15)
Check list of the important checks to be exercised while conducting audit of expenditure on Foreign Travels.
The following points will be seen while conducting audit of expenditure on foreign travel:-
1. The Government of India/Punjab Government had prescribed set of rules for foreign travel by Ministers, Deputy Ministers and other Officers which will be kept in view while scrutinizing the records of expenditure on foreign travel. It will also be checked whether journeys on tour were undertaken as per provision of these rules.
2. Whether purpose of journey was clearly stated at the time of according approval of foreign journey by the Government. Whether the Ministers/team of delegation submitted any tour report on completion of foreign tour. It will also be sent from the files whether any recognizable public interest was served by such foreign tour.
3. It will also be seen whether appointments with concerned officials of the foreign Government and or other persons/authorities abroad were fixed in advance of the commencement of the tour.
4. Whether sanction of Ministry of External Affairs for political clearance and approval of Screening Committee of Secretaries of the Ministry of Finance were obtained before the journey was commenced. Where foreign hospitality is proposed to be availed of, it will be seen whether clearance in terms of the Foreign Contribution Regulation Act (FCRA) was obtained from the Ministry of Home Affairs.
5. Tour programme of Ministers of State Government or Members of State Legislature are to be got cleared from the Prime Minister. In the absence of approval of the Prime Minister, sources from where the foreign exchange was arranged will be seen in audit.
6. Whether the size of the delegation and the status of the members of the delegation with the Minister was commensurate to the purpose of the journey.
7. Whether the Mission/Embassy fixed the place of the stay and duration of visit of the Ministers and the delegate members while abroad. It will be seen whether details of place of stay were indicated during drawl of T.A. and whether any expenses on behalf of the Ministers and the delegate members while abroad were incurred by the Mission/Embassy or any other office abroad like Consute General India, Vancouver (Canada) etc. Such details are available in A.G. (A&E) Punjab, Chandigarh which may be collected before conducting audit of foreign travel.
8. It will be seen whether the daily allowance are allowed in accordance with the rates and guidelines laid down by the Government of India, Ministry of External Affairs from time to time.
9. It will also be seen whether any expenses for local journey/accommodation claimed even though the Mission/Embassy might have provided transport/accommodation.
10. Whether advances sanctioned were adjusted in all cases. If there was any case of unadjusted advance, the delay aspect will be commented.
11. It will also be seen whether T.A. bills of foreign tour were submitted in the prescribed format and within a specified period.
12. In the case of foreign tour on medical ground, whether sanction for medical treatment was accorded by the medical authority competent to do so, and was as per the entitlement according to Government rules/orders. Expenditure on journey and the hotel stay of the attendants and the drawl of D.A. by the patient and the attendants especially during hospitalization period should be checked with reference to extant orders of Government of India on the subject
194
APPENDIX - IV
Miscellaneous Orders and Rulings
1. Handling of private moneys - If a Government employee serving in any department of the
Punjab Government receives in his official capacity moneys which are not Government dues, the
deposit of which in custody of Government has not been authorised by Government, he must
open an account with a bank for their deposit. Accounts under this rule may be opened with a
branch of the State Bank of India, with a Post Office Saving Bank, or with the approval of the
Government with any other bank. The Government employee will be personally responsible that
they are expanded in strict conformity with the rules and regulations governing the fund to which
the moneys appertain and that a precise record of all the transactions of the funds is kept in a
form complying with the regulation of the fund.
2. Instructions for the guidance of officers who received and handle cash -
(a) Every Government employee receiving money on behalf of Government should maintain
a cash book in the prescribed form.
(b) All cash transactions should be entered in the cash book, as soon as they occur.
(c) If a Government employee who is not incharge of a cash book, receives money on behalf
of Government at exceptional times, he should not mix it up with the imprest or any other cash in
his charge, but pay or remit it, at the earliest opportunity, to the nearest Government employee
having a cash book or direct to a treasury. The acknowledgment of the treasury with an
intimation of the full particulars of the receipt including the date of its realization should be
forwarded immediately to the next superior officer having a cash book, to enable him to make
necessary entries therein. The record of the transactions will be in the correspondence and not in
the imprest or other cash account of the receiving officer.
(Rule 2.7 of Punjab Financial Rules, Volume I)
(d) The cash book should be closed regularly and completely checked. At the end of each
month the head of the office should personally certify the cash balance.
Explanation - If the Head of the office is absent from headquarters at the end of a month he may
delegate the duty of verifying the cash balance to a Gazetted Government employee, or, if there
is no Gazetted Government employee, to his Office Superintendent, Head Clerk or other similar
ministerial official of corresponding rank, but he should personally verify the cash balance on
return to headquarters.
(Sub-para of Rule 2.2 (IV) of Punjab Financial Rules, Volume I)
195
(e) When money is received by a Government employee, a receipt should be given to the
payer. This receipt should be signed only by a responsible officer who should satisfy himself that
the amount has been entered in the Cash Book.
(f) Receipt books in the prescribed form should be used in all cases and the blank books
should be kept in the safe custody of the officer who will use them.
(g) In cases where cash or cheque for payment to third parties is obtained by a drawing
officer by presentation of bills in the treasury and when it is again remitted to treasury/bank for
obtaining a Demand Draft in favour of the third party, the entries in the Cash Book should relate
to the cash or cheque received by the drawing officer, on presentation of the bill at the treasury
(on the receipt side of the cash book) and the remittance made into the treasury/bank for
obtaining Demand Draft (on the payment side of the Cash Book) in terms of Rule 2.2(ii) of the
Punjab Financial Rules, Volume I. The Demand Draft when received should be entered in a
“Register of Valuables” and its disposal watched through this register. The receipt of the
Demand Draft and the payment to the third party through the Demand Draft need not be entered
in the cash book as the transactions already appeared in the Cash Book in the manner indicated
above.
(Para 17.16 of Manual of Finance Department Instructions)
(h) The employment of peons to fetch or carry money should be discouraged. When it is
absolutely necessary to employ a Class IV employee for this purpose, a man of some length of
service and proven trust worthiness should only be selected and, in all cases, when the amount to
be handled is large, one or more guards should be sent to accompany the messenger.
(Rule 2.2 (viii) of Punjab Financial Rules, Volume I)
(i) A Government employee who handles Government money should not, except with the
special sanction of the head of the office, be allowed to handle also in his official capacity money
which does not belong to Government. Where under any special sanction a Government
employee deals with both Government and non-Government money, in his official capacity, the
Government money should be kept in a cash box separate from the non-Government money and
the transactions relating to the latter should be accounted for in a separate set of books and kept
entirely out of Government account.
(Rule 2.2 (vii) of P.F.R., Volume I)
(j) In the case of payments into treasuries the disbursing officer should compare the
Treasury Officer’s receipt on the challan with the entry in the cash book before initialling it. He
196
should also obtain from the Treasury, a monthly list of payments which should be compared with
the posting in the cash book.
(k) Public money should be kept in strong treasure chests and secured by two locks of
different patterns. All keys of the same lock should be kept in the same person’s custody and as
a general rule the keys of one lock should be kept apart from the keys of other lock and in a
different person’s custody when practicable. Where there is a police guard, the Officer-in-
charge of such guard should be entrusted with the custody of the keys of one lock and the chest
should never be opened without both the custodians of the keys being present. The officer-in-
charge of the police guard (where such guard is provided) should always be present when the
treasure chest is opened and until it is again locked.
3. Powers of various authorities in the matter of Financial sanction. Rule 8(i)- No
departments shall without previous consultation with the Finance Department authorise any
orders (other than order pursuant to any general delegations made by the Finance Department)
which either immediately or by their repercussions, will affect the finances of the State, or which,
in particular, either-
(a) relate to the number or gradings or cadres or the emoluments of posts or to any other
conditions of service or posts which may have financial implications; or
(b) involve any grant of land or assignment of revenue or concession, grant of lease, or
license of mineral of forest rights or a right to water, power or any easement of privilege in
respect of such concessions; or
(c) in any way involve any relinquishment of revenue.
(Rule 18.1 of Punjab Financial Rules, Volume I)
(ii) No proposal which requires previous consultation with the Finance Department under
sub-rule (i) of this rule but in which the Finance Department has not concurred, may be
proceeded with unless a decision to that effect has been taken by the Council of Ministers.
(iii) No re-appropriation shall be made by any department from sums included in a budget (or
from the portion or the whole of such sums restored under the proviso to Section 80(1) of the Act
by direction of the Governor as necessary for the due discharge of any of his special
responsibilities), and in general no reappropriation shall be made by any Department other than
the Finance Department except in accordance with such general delegations as the Finance
Department may have made.
(iv) Except to the extent that power may have been delegated to Departments under Rules
approved by the Finance Department every order of an Administrative Department conveying a
197
sanction to be enforced in audit should be communicated to the audit authorities by the Finance
Department.
Rule 9 - All orders or instruments made or executed by order or on behalf of the
Government of the Punjab shall be expressed to be made by or by order of the Governor of the
Punjab.
Rule 10:- Save in cases where an officer has been specially empowered to sign an order of
instrument of the Government of the Punjab every such order or instrument shall be signed by
either the Secretary (the Additional Secretary ), the Joint Secretary, the Deputy Secretary, Under
Secretary, or the Assistant Secretary to the Government of the Punjab and such signatures shall
be deemed to be the proper authentication of such order or instrument.
4. Disposal of waste paper – When the nearest paper making jails are unable to absorb
the whole of the available supply of waste paper of an office, the surplus stock may be disposed
of by the Department of Government in the open market, the sale proceeds being credited to
Government.
5. Signing of vouchers, etc. - It is incumbent on all Drawing Officers to ensure against
fraud when signing cheques and payment orders or vouchers. An officer who signs a cheque or
payment order on a voucher should satisfy himself that the entries are so made as to preclude
any possibility of words or figures being inserted either in front of or in continuation of words and
figures originally entered in the cheque or payment order. Clerks entrusted with the duty of filling
in cheques should be made to understand fully, the precautions which should be taken against
fraud and attention of all concerned should also be drawn again to the instructions contained in
Rules 2.13 to 2.19 of the Punjab Financial Rules, Volume I. If an officer is found negligent in
signing cheques and payment orders on vouchers he will be called on to show-cause why he
should not made good any consequential loss to Government
6. Security to be taken from persons handling cash
(i) Handling of money should be entrusted to a responsible clerk and security should be
taken from him.
(Rule 3.5 of S.T.R., Volume I).
(ii) It is not necessary that the amount of the security should cover the maximum sum
handled. As the maximum amount of money handled by the clerks in Education Department is
generally below Rs. 5,000 at any one time, it should not ordinarily be necessary to fix the amount
of the security at more than Rs. 500. If the clerk is not able to furnish the security in a lump sum,
it may be deducted from his pay in installments/or as an alternative to cash security, the clerk
198
may be permitted, if he so desire, to take out a fidelity policy involving the payment of a small
monthly premium. By such a policy Government can get a much larger security, but the clerk
concerned loses to the extent of the premium paid.
Provided that the amount of the monthly installment in which the security is to be
recovered should in no case be less than 1/5th of the pay of the Government employee
concerned.
(iii) The form of security to be taken from the clerks and other subordinates who have
dealings with money and other valuable securities should be the same as laid down in Rule 5.2 of
the Departmental Financial Rules (Mutatis mutandis) except that instead of the deposit receipts
of recognized banks being forwarded to the Accountant General for safe custody these should be
sent instead to the Treasury of the District concerned.
(iv) The receipts of deposits made only in the State Bank of India should be accepted as
security deposits under clause (v) or Rule 3.6(b) of the Subsidiary Treasury Rules (Punjab).
(v) The Government securities shall be taken at their market value at the time of deposit of
security by an employee.
(Note I below Rule 3.6(b) of Subsidiary Treasury Rules, Volume I)
(vi) Security need not be taken from the officiating incumbent where his appointment does not
exceed beyond 6 months.
(Note below Rule 3.6(a) of Subsidiary Treasury Rules, Volume. I).
(vii) The above orders apply to such Government employees only who are holding substantive
appointments. In the case of clerks who do not hold substantive appointments under Government
and who are appointed to officiate in posts in which security is generally taken they should be
required to furnish suitable security.
(Note below Rule 3.6(a) of Subsidiary Treasury Rules, volume I)
7. (a) Government have considered the question as to whether officers/officials may
continue to use Government furniture at their residences for office work, when it is generally
observed that they require it for official work very rarely and it has been decided that where
Government have provided a room in the residence of an officer for use as an office, the use of
Government furniture should be permitted on the prescribed scale . Where no scale is prescribed
it should not be prescribed SAVE in circumstances and on the scale as fixed by the Government.
No Government employee should use Government furniture in his residence. If any officer is not
entitled to Government furniture for the residence according to instructions has been given
Government furniture at his residence, it should be withdrawn immediately.
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(b) As regards the question of prescribing a scale of furniture for the purpose, where this is
to be provided under clause (a) above, the matter is left to the Administrative Department to
decide. The general principle should, however, be that the furniture allowed for office work at
the residence should be, as far as possible, the bare minimum essential for the disposal of official
business at the residence. But this should not under any circumstances exceed that provided to
the officer for his office. A specific scale should be laid down in all cases so that the matter is
not left in doubt.
(Punjab Government letter No. 3645-PI-59/9009. dated the 9th April, 1959).
(c) Some officers have set up offices at their residences merely by convention or for their
own convenience and without any definite orders of the Government in the Administrative
Department. I am to make it clear that this must be treated as an officer’s personal
arrangement. No office set up by a Head of the Department or an Officer subordinate to him at
his residence, can be recognized unless express permission of the Administrative Department has
been obtained in this behalf. Also only those officers who have been permitted, are to be allowed
furniture for the office room in the residence in accordance with the provisions of Punjab
Government orders in this regard. The general emphasis must be to discourage the practice of
setting up offices at residence, which should be allowed only in special case.
(Authority- Punjab Government letter No. 3670-PI-60/11938, dated the 13th May, 1960)
8. Holding of meetings
The General Principle to be observed in this behalf should be that meetings at far off
places should be avoided and that, as far as possible, these should be held at the headquarters of
the authority convening the meeting or at places where the holding of meetings will result in
maximum economy.
(Government Punjab letter No. 8014-PI(C)-58/20, dated 3rd January 1959)
9. Head of Department has placed an order with certain firms for supply of material. The
firms failed to redeem the order at the price quoted by them with the result that Government had
to secure supplies entailing additional expenditure. The matter was subsequently reported for
regularisation and the same officer in a different capacity accorded approval thereto. Later the
matter came to the notice of the P.A.C., which observed that the regularisation of the matter by
the same officer was highly improper. It has accordingly been decided that no officer should
finally regularize any transaction to which he had been a party at sometime or the other.
(Punjab Government, Finance Department, letter No. 6265-FG-II-58/422, dated 15th
January, 1959)
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10. Purchase Committees - In cases where it is not possible to obtain competitive tenders
or quotations or to lay down comprehensive and complete specifications, the purchase shall be
made by Purchase Committees. No Purchase Committee may be constituted by the
Administrative Departments without the prior approval of the Finance Department. It is not
necessary to appoint any nominee of the Finance Department on such Committees. However,
while sending such proposals to the Finance Department, it may be clearly indicated on what
specific point/points any delegation of powers would be necessary so that the Purchase
Committee may not feel any difficulty in the purchase of stores for which such committee is
constituted.
(Para 17.7 of Manual of Finance Department Instructions)
11. Entrustment of Functions of Cashier and Accountant to one person - As the
entrustment of the duties of Cashier and Accountant to one person is always open to risk of fraud
and embezzlement it has been decided that, except in those offices where there is only one clerk,
the work of Cashier and the Accountant should be done by separate hands. In order to achieve
this separation of duties, it is suggested that a senior member, other than the Accountant on the
staff of the office, may be entrusted with the work of cash and a part of his normal work, if
considered necessary, be transferred to the Accountant in lieu of the cash work taken from him.
This would help in separating the functions without any extra cost of administrative
inconvenience.
(Para 26.11 of the Manual of Finance Department Instructions)
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APPENDIX - V
IMPORTANT ORDERS RELATING TO CONTINGENCIES
1. Supply of electric bulbs and shades in Government Offices and non-residential
buildings and hiring of Fans. (a) All the Heads of Departments, Divisional Heads of
Departments and District Heads, who are direct demanding officers on the rate contract list, may
place their orders for purchase of electric bulbs required for use in Government offices, etc.,
direct on the firms with whom the Controller of Stores, Punjab, has entered into rate contract.
(Note 3 below Rule 15(2)(b) of Punjab Financial Rules, Volume. I)
(b) All the Heads of Departments, Divisional Heads of Departments and District Heads who are
direct demanding officers, on the rate contract lists may place their orders for the purchase of the
following electrical material required for use in Government Offices, etc., direct on the firms with
whom the Controller of Stores, Punjab, has entered into rate contract -
(i) Florescent Lamps and fittings of all sizes.
(ii) Tumbler switch 5 Amp. One way or two way
(iii) Tumbler switch 10/15 Amp.
(iv) Lamp holders of the type of pendants batten and brackets, etc.
(v) 3-Pin Amp. And 3-Pin 10/10 Amp Plug and Sockets.
(vi) 2-Pin 5 Amp. Plug and Sockets.
(vii) Ceiling roses and cut-outs.
(viii) Electric Table Lamps.
(ix) Lamp Locks
(x) Room Heaters or other heating appliances.
(xi) Shades, etc.
(xii) Call bells, Bell push and Bed Switches.
(xiii) Electric bulbs.
(Note 4 below Rule 15-2(b) of Punjab Financial Rules, Volume I)
2. Decoration of Government buildings When expenditure is incurred from State
Revenues, etc., on ceremonial occasions and the like as for instance, on the visit of a
distinguished personage, such expenditure may be charged to the contingent grant of the officer
incurring it.
3. Carriage of Dak (a) It is irregular to send dak regularly through an agency other than
the Post Office. There is, however, no objection to (i) sending of individual urgent
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communication from one place to another by special messenger and (ii) sending letters by peons
from one office to another in the same station.
(b) When office dak is sent through a peon or messenger instead of by post, all charges on
account of this should be charged to the contract contingent grant of the office concerned.
(c) Where office dak is carried by a special messenger, transmission of summons and letters
addressed to various persons for delivery in bag containing office file is inadmissible.
(d) The Punjab Government have fixed 15 Kgs as the limit upto which office peons should be
required to carry office files, etc., from one place to another outside the office premises, coolies
being engaged only when the limit is exceeded.
All claims for coolies hired for the carriage of office records should be supported by a
certificate to the effect that the papers carried were actually in excess of 15 Kgs., signed by a
responsible official who should be either a gazetted officer or incharge of a branch of an office.
4. Carriage of Government Records When the same conveyance is used both for the
carriage of records and for the carriage of personal effects of government employees a suitable
proportion of the cost should ordinarily be debited to contingencies and the balance met by touring
officers and their subordinates. An exception of this rule should only be made in those cases
when the Head of department is satisfied that the conveyance was used solely for the transport
of Government records.
5. Rates for daily wage workers The maximum rates payable to part time sweepers,
unskilled and skilled workers etc. prevalent in each district is to be laid down by the Deputy
Commissioner and should be followed by heads of other offices.
6. Disbursing officers responsible for expenditure Disbursing officers are held
responsible for checking expenditure in cases where an annual limit is imposed on their spending
powers and should furnish a certificate to this effect on the bill concerned.
7. Purchase of articles for official use from the institution of the Industries
Department in Punjab Wherever under the existing rules the departments are enabled to go to
open market preference should always be given subject to the prior claims of the Industrial Co-
operative Societies and local Industrial Institution which is in a position to supply the goods
required of a satisfactory quality and at acceptable rates. In the case of articles required for
Government offices which do not appear in the price list of the Jail Department preference
should always be given to local Industrial Institutions before recourse is had to the open market.
8. Repairs to furniture When the repairs required are of such a nature that their
execution must take considerable time with the result that the Government office concerned will
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be deprived of the use of the articles in question for some days in any case, the agency for repair
should be selected in the following orders :-
(i) Jail
(ii) Industrial Co-operative Society
(iii) Industrial school or institute; and
(iv) When no institution of the types shown under (i), (ii) and (iii) capable of
undertaking the work exists in the District, local market., in the case of repairs of
a petty nature which can be most conveniently carried out on the premises where
the articles are used an effic ient local workman can be employed on its execution.
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APPENDIX - VI
Important Orders relating to Education Department
1. Inter-District Tournaments
(a) Control - The Directorate of Public Instructions, Punjab, shall have a general control of
the Punjab School Inter-District Tournaments. The Championships in various games will be
conducted every year by the District Education Officers as per sports calendar of the year,
chalked out in the month of May/June.
(b) Organisation :-
(i) Excepting the food charges of the participating teams, all hospitality charges, shall be
borne by the organizing District.
(ii) The T.A. and way-side expenses and also expenses on the ceremonial dress, colours,
flags and other allied expenses, as may be necessary for the participating Districts/Sports Wings
during their stay at the venue of the Meet, shall be borne by them. The host District/School shall
appoint an Organising Committee to shoulder the responsibility to conduct the championship in the
game allotted to it.
The Organising District/School (Sports Wing) shall receive financial assistance from the
Directorate/Circle Education Officer concerned in addition to the expenses to be met out of the
District Funds.
(c) Protests, Complaints and Penalties:
Any protest or complaint shall be lodged in writing by the Member of the District to the
Organizing Secretary. Every protest shall be accompanied by a deposit of Rs. 25 only. The
amount will be refunded, if the protest is upheld.
(d) Payment to Referees/Umpires:
(i) Qualified Referees/Umpires may be paid actual Bus/Railway fare as incidental charges.
(ii) Supervision fee - The rates are fixed per rules and regularisation for the Punjab
School Inter District Tournaments issued vide the Punjab Education Department from time to
time.
2. Subscription from sick students- Subscription to the library and reading room fund
should be realised from a student who remains on sick leave throughout a calendar month.
3. Security deposits of students are not covered by rule 12.7 of the P.F.R. Volume I which
relates to ‘Deposits’ proper, which are classified as such in Government accounts. Students
deposits fall under a different category and can only lapse to Government in accordance with
departmental rules, on the subject.
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4. Lapse of the Library, Hostel and Mess Deposits- Deposits which are not claimed within
two years after a student has left the college shall lapse to the college and should be utilized
partly on the college or hostel library and partly for the common good of boarders, i.e. equipment
of hostel Common Room prizes, etc.
5. Unclaimed security deposits
(i) The unclaimed balance in the library deposits should be credited to the library fund and
expended for the improvement of the library and the reading room.
(ii) The unclaimed balance in the defunct hostel deposit should be used for the common good
of the boarders, i.e., for indoor games for the hostel residents, hostel library , hostel
dispensary, hanging or table lamps for the use of indigent boarders, kitchen utensils
material for common room or for the common or individual benefit of deserving boarders.
6. Photograph given to students for distinction in games, social services and other activities,
may be considered as prizes and their cost met out of the Fines Fund.
7. Defunct College and Hostel Dilapidation Funds The unspent balances in the defunct
college and hostel dilapidation funds should be utilized on the following objects:-
(i) Repair to and renewal of furniture.
(ii) Purchase of library books.
(iii) Purchase of maps
(iv) Purchase of charts.
(v) Purchase of audio/video systems for educational purpose.
(vi) Purchase of TV. sets.
(vii) Red cross Fund (Poor Fund)
(viii) Deposit works in college or hostel to be executed through the agency of P.W.D.
8. School Band - Retention of school bands is considered to be necessary for the proper
development of physical training and is, therefore, a legitimate charge against the sports fund.
The recurring cost should, however, be reduced as far as possible and the experiment of a
number of schools sharing the same band master should be tried.
9. Private fund in training institutions - Sanction has been accorded to the institution of the
following funds in the training institutions and to the charging of subscription to the funds at the
rates given in the Prospectus of the respective cla sses:-
(i) B.Ed. Union Fund
(ii) J.B.T.-
a. Sports Fund
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b. Reading Room Fund
(iii) O.T. Training (Men/Women)-
a. Sports Fund
b. Domestic Science Fund
c. Reading Room Fund.
Sanction has also been accorded to realise a science fee, approved by the Government,
levied from time to time per mensem per student from the O.T.Classes. The income derived
from this fee should be credited into the treasury.
10. Fines from students are creditable to Government revenue as part and parcel of
consolidated fund, w.e.f. 1.4.1955 and the separate Fund earlier established by Government vide
Memo no. 23229-G dated 11.10.1939 stood abolished vide U.O.No. 1351-FO 55 dated 7.3.1955
from the Finance Department. It was further decided vide Punjab Government Memo No.
1055/1965-GIO/9354-10879, dated 28.3.1955 that expenditure on maintenance of Reading Rooms
and Libraries, heretofore, met out of fund will be chargeable to the provision made in the Budget.
There is no objection to the expenditure on light refreshments on the occasion of matches
being met out of Union fund in Educational Institutions, but the expenditure on the food of players
should not be debited to this fund. The expenditure on light refreshment should be as little as
possible.
11. The income from the sale proceeds of the products of gardens and play grounds attached
to Government educational institutions is credited to State Revenue.
12. As far as possible and practicable, purchases of sports material should be made after
calling for tenders and from the firms approved by the Controller of Stores, Punjab.
13. Tuition Fee from Students migrated from one colleges to another- (a) In the case of a
student who migrates from one Government Arts College to another, tuition fee for the period
already paid by him in the former college should not be charged by the College to which he
migrated.
(b) A second tuition fee for the same month shall not be charged from a student migrating
from one affiliated college to another. Regulation 7 at pages 112, 114 of the University Calendar
is consequently amended as reproduced below:
Rule 7- In Colleges where fees are charged, students shall be charged fees from the first of May.
A second tuition fee for the same month shall not be charged from a student migrating from one
affiliated college to another.
14. Tuition fee leviable from casual Students-
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The students who are to take examination in the additional elective subjects may be
permitted as casual students provided that-
(i) Full tuition fee is charged for twelve months.
(ii) No concession of any type is allowed.
(iii) Written permission of Principal is obtained.
(iv) The amount of tuition fee thus charged is entered in the class register and then deposited
in the Treasury.
(Article 109(F) of Punjab Education Code)
The admission of casual students as allowed vide DPI’s memo no. 27/31-51-57-1906
dated 11.1.58 has been stopped by the D.P.I. vide his memo No. 6/3-62-SEL dated 11.10.1962
They can now be admitted as regular students only.
(Part II (2) Note (5) Punjab Educational Code)
15. Fee from sick students
(a) In the case of schools. The tuition fee charged from a student for the month during the
whole of which he has been on sick leave should be adjusted against the fee for the subsequent
month.
(b) A student remaining on sick leave from the 26th September, to the end of the month
immediately after the termination of the summer vacation is liable to pay tuition fee.
(c) In case of colleges- In the Prep classes fees are leviable in respect of a month during the
whole of which a student remains absent on sick leave.
3-A Tuition fees should be levied from the date of admission in the case of students who join
the Prep. Class after passing the Cambridge School Certificate Examination with a view to
appearing in the Pre Examination in the following year. The practice to this effect followed in the
past has also been approved.
16. Fees from Science Students. -
(a) Students taking science subjects in exchange for the Arts subjects during the course of
the year should pay fees for the science subjects for the whole year.
(b) Additional science fee approved by the Government levied from time to time is intended
to cover the cost of practical in Physics and Chemistry. No extra fee is leviable from students
taking “Hygiene and Physiology”.
17. Date of payment of the school dues.-
(a) Under Article 205 of P.E. Code school fees must be paid by the 10th of the month for
which they are due. If the 10th falls on a holiday, the fees must be paid without penalty on the
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next working day but if a fine for late payment has to be charged at all, it should run from the
10th day of the month inclusively.
(b) Sanction is hereby accorded to the existing practice of fee receipts being signed by a
clerk on behalf of a head of educational institution (college or school) provided that the head of
that institution shall be personally responsible for the money realised by a person other than
himself or herself.
18. Striking of names for continuous absence
(a) In calculating 6 days absence in case of boys and 10 days in case of girls under Article,
201, Punjab Education Code, any absence of half a day should not be taken into account.
(b) Any pupil in the Secondary Department of a recognized school who is absent without
leave shall pay a fine for each day or part of a day during which he is so absent. Any pupil in
any recognized school who is absent without leave for six consecutive school days or is
continuously on sick leave for three calendar months shall be struck off the roll and shall not be
re-admitted without payment of a fresh entrance fee. Names of girls shall be struck off the roll
for absence without leave after ten consecutive days.
19. Tuition Fee (Article 116 of Punjab Education Code)
(i) Tuition Fee shall be levied in Government colleges at the prescribed rates for twelve
months in the year.
(ii) An additional fee approved by the Government from time to time shall be levied on
students taking an honors paper or papers in the B.A. Examination.
(iii) A second tuition fee for the same month shall not be charged from a student migrating to
a Government from a non Government college affiliated to a recognised university.
(iv) Special fee in Government Colleges:- In addition to the above, special fees approved by
the Government from time to time shall be levied on students taking service subjects.
20. Fees from rusticated students
The following principle has been prescribed with regard to the levy of fees from the
rusticated students who may come for readmission-
(a) In schools and Government colleges no fees should be charged for the period of
rustication and they should be levied from the month of readmission.- vide Article 116 of the
Punjab Education Code.
(b) In the colleges if the entire period of rustication falls within the academic year, the fees
should be charged only for the period following in the latter year as fees leviable for 12 months in
the year under Article 109(a) of Punjab Education Code.
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21. A student on migration from a recognized vernacular to a recognized anglo-vernacular
school should be charged tuition fee at the anglo-vernacular rate from the month of admission to
the later school.
22. Students of other local colleges (a) who are permitted to attend a Government College in
a subject not provided for in their own college should for the purpose of levy of tuition fees be
treated as casual students and charged fees as per Article 109 (F) of the Punjab Education Code.
(b) Fee recoverable from students of other Colleges.- Where students of other colleges join a
honors class in Government College in subjects not provided for in their own colleges fee is
leviable as prescribed by the Government from time to time.
23. Post Honors School Research Students.- A post honor school research student who
continues to work in the science laboratories after the close of the academic year in May should
be charged tuition fees at the ordinary rate for the extra period for which he actually works in the
laboratory plus an additional science fee as prescribed by the Government from time to time.
24. Domestic Science Training Class- A sum of Rs.185 should be charged from other State
Governments deputing candidates for training in the Domestic Science Training Class whenever
it is held.
25. Fines
(i) Absence from the boarding house is a breach of school discipline.
(ii) Principals are authorised to remit Fines of any kind levied under the rules of the College
prospectus for otherwise by any member of the College staff.
(iii) The Headmaster /Principal of a school may impose fines not exceeding five rupees in any
one case for breaches of school discipline-vide para 191-A of Punjab Education Code Twelfth
Edition.
26. Admission Fee.
(i) Admission fee should be charged from a student of the secondary department who joins a
Government high or middle school on his transfer from a Government Industrial School.
(ii) Admission fee is chargeable as follows, from free and half free students whose names
have been struck off the rolls of account of continuous absence or late payment of school dues:-
(a) Rs. 1 from a student, whose name has been struck off the rolls on account of continuous
absence as under Article 119 of the P.E. Code. Fee concession may be withdrawn for irregular
attendance.
(b) No fee from a free student and at half the rate from a half free student, whose name has
been struck off the school rolls for non-payment of school dues.
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(iii) No fresh entrance fee should be charged from the students who rejoin the same school or
college after failure in the Matriculation and School Leaving Certificate examination.
(iv) A fresh admission fee should be charged from a student who leaves the college and
afterwards rejoins. This rule applies also to cases in which failure in the promotion examination is
the reason for leaving.
(v) A student migrating from Government College to another should pay a fresh fee for
admission to the college to which he migrates.
(vi) No fresh admission fee should be charged from a failed student who has not severed his
connection with the college by withdrawing securities.
(vii) Admission fee of Rs. 1 is not recoverable from a student who gets a transfer certificate
and after sometimes comes back for readmission with the same certificate.
27. Contract with Confectioners- No contract should be entered into between the
Headmaster of a Government School and Confectioner.
28. Rent of shops attached to Educational Institutions Shops attached to educational
Institutions should not be regarded as residential quarters. The P.W.D. will fix a standard rent
for each shop in accordance with the ordinary rules. The head of the institution will be free to let
the shop at his discretion provided that if the rent offered is less than that fixed by the P.W.D.
The sanction of the Head of Department concerned should be obtained. No rent need be
charged for the summer vacation and in the case of schools in the hills for the winter vacation.
The wages should be executed by the head of institution.
29. Farms- There is no audit objection to the services of a middle man or Arhti being utilized
for sale at Mandis of the produce, etc. yielded by farms or lands attached to the various
educational institutions.
30. Transfer Certificate A student who has been struck off the rolls may be granted the
transfer certificate without being re-admitted to the school.
31. Credit of Fees Fees and fines levied in Government Colleges and Schools should be
deposited into the Treasury or the Bank once a week in any case or on any day when the amount
in hand exceeds Rs. 100/- provided that the Principals, Headmasters and Headmistresses will be
personally responsible for the safe custody of money until it is deposited into the Treasury or the
Bank.
32. Credit of sale proceeds of Garden/Farm Produce, etc.- Proceeds from the sale of the
produce of the garden and compounds of buildings attached to Government Educational
Institutions should be credited to the head “0202-Education-Miscellaneous.”
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33. Manual Training Centres
(a) In supercession of the previous orders regarding the disposal of articles prepared by the
student in the Manual Training Centres attached to Government institutions, sanction has been
accorded to the following :-
(i) that the Headmaster of the school may permit a boy to keep the articles made by him if it
is really good, so as to create an incentive to good work;
(ii) that such of the articles prepared by groups of students as cannot be conveniently re-used
for other exercise should be handed over to the Headmaster of the school concerned as they will
be a good addition to the school museum;
(iii) that the articles which cannot be utilized as indicated in parts (i) and (ii) above should be
sold by public auction every year after the annual inspection of the school and the sale proceeds
credited to Government in the treasury under the head “0202-Education-General-Miscellaneous”;
(iv) that the students of the VII and VIII classes are allowed to make serviceable article s for
their personal use and for the use of their relatives after their own design and to purchase them at
cost price.
(b) As the charge on account of Manual Training Centres is included under Contingencies,
separate accounts need not be maintained for such Centres.
34. Punjab Education Code and its Application.- The Punjab Education Code is an
authoritative publication of the Punjab Government, Department of Education and should with
effect from the date of its issue, viz.., 1926, be considered as replacing all previous editions of the
publications, including the original 11th edition.
35. Stock.- All consumable and breakable articles should be brought on to the stock register.
36. Undertaking work connected with Examination of the Universities.- Officers of the
Punjab Education Department have been authorised to undertake work connected with the
examination of universities in the Punjab State and to accept remuneration therefore provided the
total sum so earned does not exceed Rs. 1,000/- in a financial year and provided further the work
is under taken outside the normal hours of duty. For the acceptance of fees in excess of this
sum, the sanction of competent authority, should be obtained. In order to watch the above
mentioned limits, the Heads of Departments concerned, should obtain annually from the
Government employees, who receive remuneration under this note, a statement showing the
amount received by each Government employee in the preceding financial year.
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Further where a fee is paid for work done during the time which would otherwise be
spent in the performance of official duties, the entire fee must be credited to Government unless
the competent authority for special reasons which should be recorded otherwise..
37. Security (i) Clerks employed in the handling of cash must produce security in accordance
with the following scales:-
Senior Clerks and Head Clerks of the office of the D.E.O. the D.P.I. and Central Training College
Rs. 500/-
Head Clerks of the Office of the C.E.O.’s in Punjab and the Government Colleges in Punjab
Rs. 700/-
These orders do not apply to teachers handling money in schools where there are no
clerks.
(ii) Security bonds should be executed in the forms provided in S.T.R. Volume I
(iii) Teachers are not required to furnish security. The orders relate to clerks only.
(iv) Fidelity policy is an approved alternative to the cash security to be furnished by clerks
handling Government money.
38. The Director of Public Instruction has decided that security must also be furnished by the
library clerks and lecture assistants in accordance with the following scales:-
Library Clerks and Senior Lecture Assistant employed in Colleges Rs 200/-
Other Library Clerks and Lecture Assistants Rs 50/-
If these officials are unable to furnish the amount of security in a lump sum, it may be
received in easy installments which should in no case be less than 1/5th of the pay.
39. Contingencies- (i) For the following reasons, it is not possible to dispense with the
services of the menials during vacation-
(a) The menials have really little or no vacation as they spend a good part of it in doing such
hard jobs as putting away and storing the furniture, cleaning it, dusting and airing the
rooms during the monsoon and several other odd jobs, needed to keep the premises and
the buildings in a clean and sanitary condition.
(b) Once the tried and trustworthy employees who have experience of the work in girl’s
schools are sent away, it may be difficult to replace them by equally good employees or
perhaps even to get them back on the reopening of the schools.
(ii) Services of part-time waterman and other similar employees, if any, should be dispensed
with during vacation.
(iii) Boarding House Contingencies- The cost of articles such as baltis, tawas, etc, purchased
for the kitchen should be set by the boarders.
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(iv) Dusting allowance- Dusting work should be done by the chaprasis and other menials and
no allowance from provincial revenues or private funds ;need be given for this.
(v) Prizes- The Punjab Government has decided that expenditure in the form of prizes by
Government institutions can hardly be regarded as a charge on Government funds and would
more appropriately be met from private generosity.
(vi) Reception of Exalted Personages- While it is in normal times most desirable that His
Excellency the Governor or Ministers should be suitably received on the occasion of visit to a
Government institution, expenditure on decorations such as buntings, mottos, arches, etc, in
connection with such visits should not exceed Rs.5000/- for each such occasion. The charge
should be debited to the contract contingent grant of the institution concerned. In these days of
financial stringency, it is desirable for the time being that all such expenditure should be held in
abeyance and not incurred.
(vii) Science Material for the University Examination- The whole amount paid by the University
on account of material consumed or broken during the various University Examinations should be
credited into the treasury and the amount spent in replacing such material should be drawn on
bills in the usual way.
(viii) Feeding of Bullocks on Farm Produce- The market value of the green fodder given to
bullocks should be debited to contingencies and the same amount credited as receipt of the farm.
The amount should, however, not be drawn in cash but credited by transfer credit.
(ix) Use of service stamps on correspondence relating to “Private Fund” is permissible.
(x) Cost of Diaries- Cost of diaries for the use of teachers should be debited to the contract
contingent grant of the schools concerned.
(xi) “The sum to be recovered from teachers and others on account of cost of tools, plant,
furniture etc. lost by them should be determined by reducing the cost price of the article by 10
percent (on account of depreciation) for each completed year of service”.
(xii) Sanction has been accorded to the use of Electric Fans in classrooms in Government
School where such Fans have already been installed and the cost of working them is being met
from the contract grant of the school concerned.
40. Scholarships and stipends.- Under Article 131 of Chapter V of the Punjab Education
Code, no student can hold more than one scholarship at one and the same time.
41. Military Scholarships
(i) Acquittance Rolls.-(a) In the case of students whom Military Scholarships are drawn
through the District Education Officer, the actual payee’s receipt should be kept on the college
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records. The receipts of the Principals of the Colleges for the money with a certificate to this
effect that the amount has actually been disbursed to the students concerned should be
considered sufficient.
(b) The Director of Public Instruction has impressed upon the District Education Officers the
necessity of seeing that they receive punctually the acquittance rolls of Military Scholarship
holders duly signed by the actual payees, and that undisbursed amounts are refunded into the
treasury within a reasonable time.
(ii) A candidate should not be allowed a Military Scholarship at boarder rates if there is a
school of the appropriate standard within 3 miles of the place where his parents reside.
(iii) Military Scholarships are also tenable in the post-matriculation clerical and commercial
classes, provided a candidate for such a scholarship is eligible under the revised rules.
(Director of Public Instruction’s letter no. 15179-A, dated 7th October, 1977).
(iv) Allotments for Military Scholarships are meant solely to cover the cost of scholarships,
tuition fee and money order commission. No amount from the allotments of Military Scholarships
should be spent on purposes other than those for which allotments are meant and all questions
relating to the printing of forms and binding of registers required for the disposal of Military
Scholarships should be referred to the Director of Public Instruction before orders are placed
with a private press.
(v) The minimum qualification for scholarship in the middle stage is the certificate awarded
on the completion of the 5th class; that for the high stage is the certificate awarded on passing
the Middle standard Examination with English and obtaining at least 40 per cent marks in English,
and that for the Collegiate stage is first division in the Matriculation Examination.
(vi) Failure in a class promotion examination in the collegiate and secondary department is a
disqualification for the continuance of Military Scholarships, but this rules does not apply to
children reading in primary classes.
(vii) All Indian Soldiers who would normally have been liable to come under fire had they been
on field service as well as all who actually died or came under fire or were on field services
which rendered them liable to do so, should be treated as “ Combatant”. Commanding Officers
in case of such soldiers as are still in service and Record Officers in the case of such soldiers and
men as belong to disbanded units, will be able to certify whether or not a particular man came
within this category.
(viii) A pupil who fails in a class promotion examination (except in the first, second or third
class) may not be granted a military scholarship or subsequently passing such examination. The
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same principle applies to public examination, i.e. , a pupil who has failed in such an examination
may not on subsequently passing it, even in the division laid down as the necessary qualification
for a scholarship in the next high stage of education, be granted a scholarship. Further, a pupil
who has once been disqualified by failure in a promotion or public examination may not be
subsequently granted a scholarship at a higher stage.
(ix) Children of soldiers who were dismissed by Court-Martial are not eligible for Military
Scholarships.
(x) With effect from 20th April, 1932, a candidate who has won a merit scholarship (School
or College) and who is also eligible for a Military Scholarship may hold whichever of the
two scholarships he/she elects.
(xi) The deduction under Article 132, P.E. Code, should be made from the difference
between the boarder and the day scholar rates of the Military Scholarships of the boy
scholar rates of the Military Scholarships of the boy who remains absent or on leave for a
number of days but attends the school regularly.
(xii) In the case of Military Scholarship holders seeking admission to the middle department,
no admission fee is to be paid to them in addition to tuition fee and scholarship.
(xiii) No candidate who will be 13 years of age or over on the 1st June of the year in which, if
he gets regular promotion, he is due to sit for the 4th primary (or equivalent) examination
will be eligible for a military scholarship. Regard should be paid to this decision, when
considering the grant of scholarships to candidates studying in a class at the middle stage.
In other words a pupil who has reached or will normally reach the age of 13 years before
he completes the primary course is ineligible for such a scholarship.
(xiv) The certificate from the Officer Commanding regarding incapacitation should suffice.
(xv) The procedure of realising the fees from the military scholarship holders in the first
instance and then refund to them after the scholarships are sanctioned has been held to
be correct.
(xvi) Military Scholarship holders should receive their scholarships from the district in which
their parents reside.
(xvii) For payments made on account of tuition fee of Military Scholarship holders the
Headmaster’s receipt are sufficient for audit purposes.
42. (A) Post Matric Scholarship Scheme
Award of Scholarships to Scheduled Caste Students
Eligibility (i) The candidate must belong to Scheduled Caste.
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(ii) The income of the parents or guardians should in no case be more than Rs. 18000 per
annum for full and Rs. 24,000/- for half scholarship. No scholarship is admissible where the
income of the parents/guardians is more than Rs.24000/-.
(iii) Only 2 children/wards of the same parents are eligible for the scholarship.
(iv) For all the candidates joining J.B.T., O.T. Arts and Crafts training class.
Tenure For the full session
Sanctioning Authority
Applications through Head of the institution are submitted to the D.P.I. Punjab. The
officer on special duty (scholarships) is the drawing and disbursing authority on behalf of the
Director of Public Instruction.
Rate: Rs. 65 per month for full and Rs. 32.50 for half session
Number of scholarships
No limit. All eligible candidates get the scholarship. One scholarship is to be given for
one class only. Failed students will not be allowed the scholarships. (Booklet No. S-6 issued by
the Punjab Education Department 1976).
(B) State Welfare Scheme
Eligibility.
(i) Candidate must belong to Scheduled Castes/Backward Class.
(ii) Income Limit – The ceiling limit of income of parents, for the grant of these scholarships
is –
For Scheduled Castes Rs 50,000 p.a.
For Backward Castes Rs 24,000 p.a.
(Authority: Punjab Education Code)
Parents/Guardians are domicile of Punjab and students studying in recognized schools of Punjab.
Tenure.
Class 6th to 11th in schools and J.B.T., O.T. Art and Craft Teachers Training Classes for
full session.
Sanctioning Authority
District Education Officer is the sanctioning authority Heads of High and Higher
Secondary Schools are drawing and disbursing authority in respect of students in their own
schools whereas for middle schools, it is the District Education Officer, who acts as drawing and
disbursing authority.
Rate
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For Classes 6th to 8th, the rate is Rs. 5 per month except for Balmikies and all Girls
students in whose case the rate is Rs. 6 per month. For classes 9th to 11th, the rate is ‘ 19 per
month for 3rd division, Rs. 22 per month for 2nd division, Rs. 25 for 1st division. Rs. 1 extra is
given in all the above categories for Balmikies and the girls of the eligible castes.
Rate for J.B.T., O.T., Art and Craft Teachers Training Class is Rs. 15 per month for the
Ist year and for second year Rs. 20 p.m. and the Officer on Special Duty (Scholarships) in D.P.I.
office is the Drawing and Disbursing Officer.
(C) Welfare of Denotified Tribes School Stage (Vimukat Jaties)
Aim
The aim of this scholarship is the uplift of Denotified Tribes.
Eligibility
The candidate must belong to any of the Vimukat Jaties and the income of the parents or
guardians should be less than Rs. 15,000 per annum. Land revenue, if paid, should be less than
Rs. 1,000 per annum.
Tenure
From Class Ist to 11th in schools and J.B.T. class.
Sanctioning Authority
The District Education Officer is the Sanctioning-cum- Drawing and Disbursing Authority
for all the school students studying in class Ist to 11th. For students in J.B.T. class, Officer on
Special Duty (Scholarship) on behalf of the Director, Public Instruction, Punjab is the sanctioning
as well as Drawing and Disbursing Authority.
(D) Merit-cum-Means Scholarships for the Punjabi students, studying in Sainik School./Punjab Public School, Nabha/Yadvindra Public School, Patiala .
Aims
(i) to help the brilliant students in low income group for studying in the above said schools.
(ii) to prepare the officers for the Indian Army.
Eligibility
(i) Domicile of Punjab State.
(ii) Willing to take up the N.D.A. Examination and execution of bond for the same.
Tenure
7 years.
Mode of payment
The particulars of the eligible candidates are forwarded to the Director of Public
Instructions, Punjab who makes full payment of the scholarships and clothing allowance, etc to
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the Principal of the school concerned The officer-on-Special-Duty (Scholarships) is Drawing and
Disbursing Officer in this Scheme.
Rates:- As fixed by the Government from time to time
(a) For Sainik Schools.
Income with effect from 1989-90.
Note : Income slabs and rates are subject to change from time to time.
There is no definite number. All the deserving students get the scholarship.
(Punjab Government Department of Education No. 2/13/81-4 EduIII/1162 dated 22.11.89)
Note:-
The scholarships is liable to be recovered with interest if-
(i) the student leaves the school of his own accord;
(ii) the student accepts any other scholarship;
(iii) the students do not take up the N.D.A. Examination, according to rules;
(iv) the students behave against the commitment in the bond.
(E). Scholarships to poor brilliant students studying in High/higher Secondary Schools. (Scheduled Castes)
Aim
Encouragement to the children in the economically backward income group.
Eligibility
(i) The scholarship is sanctioned on the basis of 8th class examination conducted by the
Punjab School Education Board.
(ii) Parents should not be income tax payee.
Tenure
Three years (9th, 10th and 11th class)
Mode of Payment
Merit list is prepared at Directorate level and scholarships are sanctioned by the District
Education Officers. District Education Officers are Drawing and Disbursing Officers.
Number
3 boys + 3 girls from each Block.
F. Scholarships for poor brilliant students (Economically Backward).
Aim
Uplift of economically backward brilliant students.
Eligibility
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(i) The scholarships is granted on the basis of the result of Middle Standard Examination
conducted by the Punjab School Education Board.
(ii) Parents income should not exceed Rs. 6000 per annum.
(iii) In case, the work and progress of the student is satisfactory, the scholarship shall
continue throughout the school stage.
Tenure
Three years i.e. 9th, 10th and 11th class.
Mode of Payment
The scholarship is sanctioned by the Director of Public Instruction and the Officer on Special Duty in the office of the Director of Public Instruction is the Drawing and Disbursing Authority of this scheme.
(G) State Government Merit scholarships on the result of Higher Secondary Part I Examination.
Aim
To encourage the brilliant students. Eligibility
(i) The scholarship is sanctioned on the basis of Matriculation Examination. (ii) Parents income should not exceed Rs. 8,000 per month. Tenure
One year only for 11th Class in Higher Secondary School.
Mode of Payment
The scholarship is sanctioned at Directorate level and the District Education Officers are Drawing and Disbursing Officers of the scheme.
(H) National scholarships to the talented Children Plan
Aim
To encourage the students of Economically weaker Sections.
Eligibility
(i) Granted to the students on the basis of Middle Standard Examination conducted by the Punjab School Education Board. (ii) The candidate should belong to parent whose income is upto Rs. 9,000/-. Tenure
School stage- 8th, 9th and 10th class.
Mode of Payment
The scholarship is sanctioned by the Director of Public Instruction, Punjab. The officer
on special duty is the Drawing and Disbursing Officer in this scheme.
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(I) Middle School Scholarship is granted on the basis of the 5th class Examination
Aim
To encourage the brilliant students.
Eligibility
(i) The scholarship is granted on the basis of the 5th class examination, conducted by the
Punjab School Education Board/ District Education Officers.
(ii) The parents income should not exceed Rs. 8,000 per annum.
Three years i.e for class 6th, 7th and 8th.
Mode of Payment
The District Education Officers are Drawing and Disbursing Officers in the scheme.
43. COLLEGE SCHOLARSHIPS
(A) State Government scholarships to poor and deserving/other than the Scheduled Castes and Backward Classes studying in colleges for General University Education.
Aim
Uplift of economically backward brilliant students.
Eligibility
a) Parents income from all sources should not exceed Rs. 8,000 per annum.
b) Students should not be in receipt of any other scholarship/stipend.
c) The candidate should not be guilty of indiscipline or misconduct.
d) In the case of Rural Area Merit Scholarships the students belonging to Rural Areas and
having received education in the institutions in the Rural areas will be eligible.
e) The scholarships are available only in general university education.
f) In the case of Merit Scholarships, to be awarded on the results of Pre- University/Higher
Secondary Part II examination, the candidates, who secure 50 percent marks in the specified
examination will be eligible.
g) The student must complete the course and should not migrate to other institution.
h) The student must furnish the declaration about his residence, income and other particulars of
parents, duly signed by the father/guardian.
Tenure
The scholarship is tenable for the full duration of the specified course, for which it is awarded. Value and duration of scholarships.
Sr. No.
Name of the examination on basis of which
scholarships are to be awarded.
Name of the course for which scholarships are awarded.
Duration
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1. Higher Secondary (Part II) and Pre- University.
Three year Degree Course including pre-medical, pre-engineering and B.Sc. Hons.
Full duration of the course i.e. Full academic years.
2. Degree B.A. ESC B.Sc. Hons.
School M.A/M.Sc. Two years one year in case of M.Sc. Hons.
Number
The number and value of scholarships will be intimated every year.
Cancellation.
(1) If the information furnished by him is wrong.
(2) If a student is guilty of misconduct.
Forfeiture
(1) A scholarship shall be forfeited:
(i) if the award is not taken up by a student within three weeks (i.e. 21 days);
(ii) if the student dies;
(iii) if the student remains absent without leave for six consecutive days (except where the
awarding authority was satisfied that the absence was unavoidable);
(iv) if the student remains on sick leave for more than 3 months (i.e. 90 days at a time);
(v) if a student remains on ordinary leave for more than a month (i.e. 30 days) at a time;
(vi) unsatisfactory progress in studies or laziness or irregularity in attendance;
(vii) if he fails to join the new institution where this scholarship is tenable, within fourteen days
of leaving the former institution;
(viii) if the student migrates to pay other institution/course without permission of awarding
authority;
(ix) if the student fails to pass the examination at the first attempt. Mode of payment
After the awards are announced by the awarding authority, the head of the institution
concerned shall take immediate steps in accordance with the prescribed procedure to arrange the
payment of scholarship money to the students.
(B) NATIONAL SCHOLARSHIPS FOR CHILDREN OF SCHOOL TEACHERS.
Aim
The main object of the scheme is to enable meritorious children of primary and secondary
school teachers to higher education.
Award of Scholarships
The award under this scheme is made on the basis of results of the following
examination-
a) Matriculation or Equivalent Examination.
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b) Higher Secondary Examination.
c) Pre- University Examination.
d) Indian School Certificate Examination
Eligibility.
(i) The scholarships are open to children of all working teachers of recognized, Pre-Primary,
Primary and Secondary Schools in India, teachers employed in institutions for the
handicapped, civilians teachers employed in schools run by the Ministry of Defence and
teachers of Training Schools or Colleges, whose status is that of a Secondary School or
Higher Secondary School Teachers.
(ii) All those students who pass the examinations mentioned in para 1 in the year of award in
first division or secure at least 60 percent marks in the aggregate, where no division is
awarded will be eligible.
(iii) Students who are selected under the present scheme and the Scheme of National
Scholarships have the option of choosing either of the two schemes at the time of initial
awards. No change will be permitted at a later stage.
(iv) Candidate who is in full time employment will not be eligible for the award of scholarship.
If, however, he gives up employment or proceeds on leave without pay he will become
eligible for the award.
(v) The scholarship-holder will not receive any scholarship or loan, from any other source.
(vi) Candidates who have passed a qualifying examination mentioned in para I, in year, prior
to the year of award of the scholarship, will not be eligible for consideration.
Number
The available scholarships will be allocated to the various States and Union Territories in
the proportion of the number of school teacher working there.
Tenure
Scholarships under this scheme shall be tenable for full time courses only. Morning and
evening college and correspondence courses are not covered.
Rates
The rates of scholarships for the following classes are as fixed by Government from time
to time.
1. First year of the three year degree course.
2. B.A./B.Sc. and 2nd and 3rd year of the three year degree course
3. M.A./M.Sc., M.Com/Ph.D.
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4. Professional courses (1st degree, diploma or M.Ed./LL.M.).
In the case of the 3rd year of B.A. (Hons.)/B.Sc. Hons.) examination, after passing
which a candidate has to spend only one year in M.A./M.Sc., the rate of scholarship for the 3rd
year of such B.A./B.Sc. courses will be same as for M.A./M.Sc.
Means Test
1. Scholarships under the scheme for Post-graduate study/research, will be paid without any
consideration of the income of parents of the candidates (For the purposes of the award of
scholarship under the scheme) a post-graduate degree will mean any degree, for which, the
admission requirement is a Bachelor’s degree in the same subject/field. Accordingly,
B.Ed./LL.B. will be regarded as a first degree in Education and Law respectively. M.Ed. and
L.L.M. will be regarded as a post-graduate degree.
2. In the case of other courses, the scholarship will be governed by the following means
tests:-
(i) Only those whose parents’ income is Rs. 500/- per month or below should be eligible for
this scholarship.
(ii) A national prize of Rs.100/- and a certificate of Merit should be awarded in lieu of
scholarships to eligible students whose parents’ income exceeds Rs.500/- per month.
Payment of Scholarships.
Each State Government/Union Administration will designate a particular officer for the
work, relating to national scholarships. The designated officer will, on receipt of the joining report
along with the income affidavit, draw the scholarship, for the first six months in advance and send
the same to the Head of Institution, in respect of all scholarship-holders studying in that institution.
The Head of the institution will deposit the money in P.LA. to be opened by him with the local
treasury and draw the scholarship in the first week of every month for payment to the scholar.
(C) NATIONAL SCHOLARSHIP SCHEME FOR THE AWARD OF MERIT SCHOLARSHIPS FOR POST-MATRIC STUDIES RULES AND REGULATIONS
Aim
Uplift of economically backward brilliant students.
Award of Scholarships
The awards under the scheme are made on the basis of the results of the following
examinations:-
(a) School leaving examinations, namely, Matriculation/High School/Higher
Secondary/Indian School Certificates, etc.
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(b) First degree Examination namely, B.A./B.Sc./B.Com., both pass and Hons. and First
Degree Professional Examinations namely, B.Ed. and LL.B.
Eligibility.
(a) Only those candidates who are Indian Citizens and who obtain at least 60 percent marks
in the aggregate in any of the examination mentioned in para 1(2) will be eligible for the award of
National Scholarships.
(b) Candidates, who have passed qualifying examination, in a year, prior to the year of the
award of scholarships, will not be eligible for consideration.
(c) A candidate, who is in full time employment or takes leave without pay, for the entire
duration of the course and starts his studies as a full time student, will be eligible for the award.
(d) A scholarship-holder shall not receive any other regular scholarship or stipend. He shall
also not take a regular loan from Government or an organisation fully financed out of public
funds. In case the scholarship-holder is already in receipt of any of such award, he has to
surrender, in order to available himself of the benefits of a National scholarship.
(e) Candidates studying as part time students or studying privately or in unrecognised
institutions or through correspondence courses will not be eligible.
Tenability
(a) A scholarship under this scheme has to be paid, from the year, it is made. If a selected
candidate choose to avail of any other scholarship in the year of award or on any other
subsequent year, he will/she will lose his/her entitlement to the scholarship. He will not be
entitled to claim the same from any subsequent year as well.
(b) A scholarship under the present scheme will be taxable only for the next course of study
and not for any equivalent course.
(c) In the case of engineering and medical studies, the scholarships will be tenable for the
first degree only provided admission to the same is secured immediately after the candidate has
attained the prescribed admission qualifications.
(d) If a candidate selected on the basis of the first degree examination (B.A./B.Sc./B.Com.)
wished to join a first degree course in engineering or medicine he can do so, but when his
scholarship ;will remain suspended for the number of years, he has already studied, beyond the
minimum educational qualifications essential for entry into the concerned professional course.
Rates of Scholarships
The scholarships in following classes will be admissible for day scholars and hostel
scholars:-
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(1) 1st year of 3 year B.A./B.Sc./B.Com, etc course
(2) B.A./B.Sc./B.Com, etc (2nd and 3rd year) courses.
(3) B.E./B.Tech./M.B.B.S./LL.B./B.Ed.
(4) M.A./M.Sc./LL.M./M.Ed.
In the case of the third year of B.A. (Hons) B.Sc. (Hons) examination after passing
which a candidates has to spend only one year in M.A./M.Sc., the rate of scholarship for the 3rd
year of such B.A./B.Sc. course will be the same as for M.A./M.Sc.
Note:- The rates of scholarships are prescribed by the Government from time to time.
Means Test
The payment of the scholarship under this scheme will be subject to the following
provisions:-
(a) Scholarship under the scheme for post- Graduate study will be paid without any
consideration of the income of the parents of the candidate. For the purpose of award of
a scholarship under the above scheme, a post-graduate degree will mean any degree for
which the admission requirement is a Bachelor’s degree in the same subject/field.
Accordingly, B.Ed./LL.B./M.B.A. will be regarded as first degree courses in Education,
Law Management respectively. M.Ed., and LL.M. will be regarded as post graduate
degrees.
(b) In the case of other courses the scholarship will be governed by the following means
test:-
(i) Only those whose parents has an income of Rs. 25,000/- or below per annum will be
eligible for the scholarships.
(ii) An additional prize of Rs. 100 and a certificate of merit will be awarded in lieu of the
scholarship to eligible students whose parents income exceeds Rs. 25000 per annum on
an average of Rs. 25,000/- annually.
(Authority : D.P.I Education Manual Instructions)
Payment of Scholarships during leave:-
(i) The scholarships during leave will be admissible as follows-if the absence is due to illness,
supported by Medical Certificate from the Registered Medical Practitioner-
(a) Full Scholarship, if the absence does not exceed two months.
(b) Half scholarship, if the absence exceeds two months but not four or the first two month,
the scholarships will be paid at the full rates and for the period exceeding two months, the
scholarships will be paid at half the rate.
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(c) (i) No scholarship, if the absence exceeds four months, the first four months, however,
scholarships will be paid as Sub clause (b).
(ii) for married women, the scholarships will be admissible at full rates up to three months,
for absence on gourds of maternity. No scholarships will be paid, for a period exceeding three
months, due to absence on grounds of maternity.
(D) POST-MATRIC SCHOLARSHIP TO THE SCHEDULED CASTES AND SCHEDULED TRIBES FOR STUDENTS IN INDIA.
Aim:
The object is to provide financial assistance to the Scheduled Castes and Scheduled
Tribes students studying at post matriculation or post-secondary stage, so as to enable them to
complete their education.
Scope:
These scholarships are available for studies in India only and are awarded by the
Government of the State/Union Territory to which appointment actually belongs, i.e., permanently
settled.
(i) The scholarships are open to nationals of India only.
Eligibility:
(ii) These scholarships will be given for the post-secondary courses pursued in recognised
institutions with the following exceptions:-
Exceptions:
Scholarships are not awarded for Training course and private pilot licence course, course
at Trainingship Dufferin (now Rajindera), courses at pre-examination training Centres of All-
India and State levels and trade courses at the Industrial Training Institutes.
(iii) Only those candidates, who belong to Scheduled Castes and Schedules Tribes so
specified in relation to the State/Union Territory, to which the applicant actually belongs, i.e.,
permanently settled and who have passed the Matriculation or Higher Secondary or any other
equivalent examination will be eligible.
(iv) Candidates after passing one stage of education are studying in the same stage of
education in different subject i.e., B.Com after B.A. or M.A. in one subject.
(v) Candidates, who after having completed their educational career in one professional line
continue professional studies in a different line, will not be eligible.
(vi) Students studying in class XI of the Higher Secondary School courses or the 11th class of
the Multipurpose High School will not be eligible, it being a continuous school course.
(vii) Candidates who pursue their studies through correspondence courses will not be eligible.
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(viii) Students nursing part-time courses will not be eligible.
(ix) Only two children of the same parents/guardian will be entitled to receive scholarships.
(x) A scholarship holder under this scheme will not hold any other scholarship/stipend. If
awarded any other scholarship/stipend, the student can exercise his option for either of the two
scholarships/stipend, whichever is more beneficial to him.
(xi) Students who have already received coaching in any of the pre-examination training
Centres, with financial assistance, from the Government will not be eligible.
Tenability:
The scholarships are tenable for pursuing recognized courses in the recognized institution
only.
The value of scholarships includes maintenance charges, fees and expenses on approved
study tours and typing/print of thesis. The details are given below:
Maintenance Allowance:
Courses of study Year of course Hosteller Day Scholar
Group-‘A’ Higher Technical and professional Ist year studies like Degree and post-graduate.
For complete duration of course.
Courses in Engineering technology, Agriculture and veterinary Science.
--do--
Group-‘B’ Degree and Diploma level courses in Indian medicine B.A., M.A. and comparable courses in Ayurvedic Unani/Tibbia and Homoepathic system of Medicine and all other courses mentioned in the scheme.
For complete duration of course.
Group-‘C’ Certificates courses in engineering technology, architecture and medicine and other courses mentioned in the scheme.
--do--
Group-‘D’ General Courses upto Graduate level.
--do--
Rate as fixed by Government from time to time
(Authority: D.P.I. School instructions in their Manual and Punjab Education Code)
Blind students will be given an additional amount as “Readers” charges in the 1st year,
and second and subsequent years.
Fees:
Scholars will be paid enrollment/registration, tuition, games, union, Library, magazine,
medical examination and such other fees compulsorily payable by the scholar to the institution or
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University Board. Refundable deposits like caution money, security deposit will, however, be
excluded.
Study Tour:
Study tour charges limited to the actual expenditure incurred by the student on train/bus
fares, tonga charges, etc subject to maximum limit prescribed by the Government from time to
time, will be paid to the scholars, studying professional and technical courses provided that the
Head of Institution certifies, that the study tour is essential for the scholar for the completion of
his/her course of study.
Thesis typing/printing charges:
(i) Thesis typing charges upto a maximum of Rs. 600/- will also be paid to research scholars
on the recommendations of the Head of the Institution.
(ii) Scholars who are entitled to free board and lodging will be paid maintenance charges at
the rates prescribed from time to time:-
(iii) Scholarship will be paid to the Scheduled Castes and Schedules Tribes according to the
following means test:-
(a) In case of students whose parents/guardians income from all sources does not exceed Rs. 1500 per month.
Full maintenance allowance and full fees.
In case of students whose parents income, from all sources exceed Rs. 1500 per month but does not exceed Rs. 2000 per month and who pursue-
(i) Courses in Group A Full maintenance allowance and full fees.
(b)
(ii) Courses in Groups B,C and D Half maintenance allowance and full fees.
(c) In the case of students whose parents/guardians & income from all sources exceeds Rs. 2000.
No scholarship
(d) In the case of students who are in full time employment. No scholarship.
Duration and Renewal of Awards:
(i) The award once made will be tenable from the stage at which it is given to the
completion of course, subject to good conduct and regularity in attendance. It will be renewed
from year to year provided the scholar secures promotion to the next higher class, irrespective of
the fact whether such examination is conducted by the University or the Institution.
(ii) If a Scheduled Caste/Schedules Tribe, scholar pursing medical and Engineering courses
fails in the examination, for the first time, the award may be renewed. For second and
subsequent failure, the student shall bear his own expenses until he secures promotion to the next
higher class.
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(iii) If a scholar is unable to appear in the annual examination owing to illness, the award may
be reviewed for the next academic year on submission of a medical certificate to the satisfaction
of the Head of the Institution and he is certifying that the scholar, would have passed, had he
appeared in the examination.
(iv) If according the Regulations of University/Institution, a student is promoted to the next
higher class even, he may not have actually passed in lower class, and is required to take
examination of the junior class again after some time he will be entitled to scholarship for the
class to which he is promoted, if the student is otherwise eligible.
Payment:
(i) Maintenance charges are payable from Ist April or from the month of admission
whichever is later, to the month in which, the examinations are completed, at the end of the
academic year (including maintenance during holidays) provided that if the scholar secures
admission after the 20th day of the month, the payment will be made from the month, following
the month of the admission.
(ii) In case of renewal of scholarships awarded in the previous years, maintenance charges
will be paid, from the month following the month, upto which scholarship was paid in the previous
year, if the course of study is continuous.
(iii) Scholarship will not be paid for the period of internship/horsemanship into M.B.B.S
course or for a practical training in other courses, if the student is in receipt of some remuneration
during the internship period or some allowances/stipend, during the practical training in other
courses.
This means test may be applied only in the case of fresh scholarships. In renewal cases
of Schedules Tribes students, the scholarships may be awarded if otherwise eligible, until they
complete the course of study or stage of education, for which the scholarships were initially
awarded.
Note 1.- A declaration by the parents/guardians stating that not more than two of their children
have already availed of or are availing of scholarships, should be sufficient.
Note 2.- House rent allowance received by the parents of a student shall be examined from the
Computation of Income if the same has been exempted for purpose of Income Tax or not.
(Government of India, Ministry of Home Affairs, No. BC-11010/8/76-SCT IV, dated 06.09.1976).
230
(E) Scheme for the promotion of Education amongst education backward classes in the
Punjab State Harijan (Educational)
Welfare Scheme-Continuance of
In suppression of Punjab Government Memo No. 6320-ED-III-32(3)38/14575, dated 18th
May, 1968, sanction of the President of India is accorded to the permission of fees (including
science fee, if any) and grant of admission fees, for public nominations to students belonging to
approved scheduled castes and other backward classes, on the rolls of recognized Secondary
schools, and affiliated Arts and Training Colleges in the recognized Punjab State, from 6th class
(Secondary to M.A./M.Sc. classes and Teachers Training Class/J.B.T., B.T., B.Ed., M.Ed., O.T.
and M.I.L. classes, etc.) with effect from 1st April, 1968.
2. The full fee concessions at present permissible in Non-Government recognized schools
are 10 percent of the total enrolment but the school which had Scheduled Castes and other
socially backward classes students, should be allowed to raise this percentage, subject to
maximum of 12½ per cent in the ratio of number of Scheduled Castes and Other Backward
Classes students, admitted by them as follows:-
Percentage of Scheduled Castes and Backward Classes students in the schools.
Number of full fee concessions admissible at the schools.
Below ½ % 10 % ½% to 1½ % 10½ % Above 1½ % to 2½ % 11 % Above 2½ % to 3½ % 11½ % Above 3½ % to 4 % 12 % Above 4½ % 12½ %
For the purpose of calculating fee concessions, fraction of 1/2 or more will count as one
and less than ½ will be ignored. Five per cent of the concession should be reserved for
Scheduled Castes and Backward Students. This five percent will be in addition to such fee
concessions as the students of Scheduled Castes and other Backward Classes may earn
ordinarily under the existing rules.
3. If the number of Scheduled Castes and other Backward Classes students on the rolls of
the school, exceeds five percent of the total enrollment, the tuition fee of the number in excess of
five per cent will be paid by the Government to these schools at half rate as admissible under
para 5 Article 121 of the Punjab Education Code.
4. Special grants will be allowed to the privately managed recognized schools on the basis of
a graded formula to compensate them for the half fee, covered by them as under :-
231
Category of Schools Special grant admissible
(i) Schools with more than 5 % and upto 20 % of Harijan Backward Classes students.
50 % of the half rate reimbursement.
(ii) Schools with more than 20 % and upto 40 % Harijan/other Backward Classes students.
75 % of the half rate reimbursement.
(iii) Schools with more than 40 % Harijan/other Backward Classes students.
100 % of the half rate reimbursement.
5. No tuition fee will be reimbursed to-
(i) Government Schools and Colleges; and
(ii) In respect of scheduled castes and other Backward classes, students as are covered
under Free Education Scheme.
6. Privately-managed Arts and Training Colleges should forgo the full fee concession given
to first 2 percent of the scheduled castes and other backward classes students on their rolls. The
tuition fee of the students in excess of 2 percent of their enrolment(stage-wise) will be paid by
the Government.
7. The examination fee will be paid only once each of the following examinations for
scheduled castes/other backward students:-
Middle School Examination, Matriculation, Higher Secondary Elective Examination,
Intermediate(F.A., F.Sc., and Preparatory Classes such as Pre-Engineering, Pre-Medical B.A.,
B.Sc. Integrated (Education) Courses Examinations, M.A., M.Sc. and Honorable Examinations
as per para I above..
8. Sanctions is also accorded to the grant of stipends to Scheduled Castes, Scheduled Tribes
and other Backward Classes students on the rolls of recognised schools and affiliated Arts and
Training Colleges in the State with effect from the 1st April, 1968 at the following rates (Rates
have been revised w.e.f. 1-4-1996 as under vide PG letter No. 15/11/96-JA-11/52 dated 28-3-
1996) :-
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Classes Rates of Scholarship per
month Middle : VI to VIII Class Boys Rs 30
1.
Girls Rs 40 High School: IX & X Class Boys & Girls First Division Rs 75 Second Division Rs 60
2.
Third Division Rs 50 Scholarship in addition to above Criminal tribes Non-Boarder Boarder Primary Classes Rs 30 Rs 134 Middle Classes Rs 40 Rs 196 High/Higher Secondary Classes Rs 63 Rs 236 JBT/Clerical Rs 298 Rs 314 BA/B.Sc. Rs 118/Rs 150 Rs 332/Rs 432 B. Com. Rs 236 Rs 314 Polytechnic Rs 157 Rs 432 Law /B. Ed. Rs 353 Rs 528 MA/M.Sc Rs 196 Rs 470 Medical Rs 314 Rs 588
3.
Engineering Rs 471 Rs 745
Notes:- Rates are subject to revision from time to time
Income Limit – The ceiling limit of income of parents, for the grant of these scholarships is –
For Scheduled Castes Rs 50,000 p.a.
For Backward Castes Rs 24,000 p.a.
9. All the students belonging to Other Backward Classes who do not receive any benefit
under the Government of India post-Matric scholarship scheme, will be admitted as free scholars
in the Government Technical Institutions, in the courses, mentioned in the scheme. These
students whether studying in Government or non Government Technical Institutions will also be
eligible, for award of stipend at the flat rate of Rs. 25 per month. They will also be allowed
refund of Examination fees, if any, only once for such examination.
10. The Backward Classes students, studying in the following training professional courses
will be exempted from the payment of their tuition fees and allowed refund of
Departmental/University Examination fees, only once for such examination. In addition, they will
be entitled to stipend at the following rate, noted against each clause:-
1. Art and Craft Teachers Training course. Rs. 15 per month
2. Drawing Masters course Rs. 15 per month
233
3. Post-Matric Clerical Science. Rs. 15 per month
4. Kindergarten Teachers Training Rs. 15 per month
5. Nursing and Pre-school Teachers Training Course Rs. 15 per month
6. Diploma in Library Science. Rs. 20 per month
7. Diploma in Teaching of General Science. Rs. 20 per month
8. Low Degree course i.e. L.L.B. Rs. 25 per month
9. Commerce Degree Course i.e. B.Com. Rs. 25 per month
10. Diploma/Degree of Physical Education Course Rs. 25 per month
Such students pursuing Professional courses in Non-Government Institutions would be
reimbursed their tuition fees in full. The rates are subject to revision from time to time.
11. A stipendiary under this scheme cannot hold at the same time any other stipend, from the
State or Central Government unless it is merit scholarship.
12. The concessions under this scheme will be governed by the regulations laid down in
Punjab Education Code except the Scheduled Castes/Socially Backward Class students, enjoying
concession under the scheme, will forfeit this concession if he fails in the same class for two
consecutive years. Absence from the annual promotion examination would be deemed as failure.
13(a) The Economically Backward Classes (Notified as backward), whose
parents/guardians/family income exceeds Rs. 6,000/- per annum are not entitled to any
concession under this scheme.
(b) The children of the Gazetted Officers or Income tax Payers, will not be eligible, for any
concession under this scheme, even beyond the High/Higher Secondary stage.
Statement of other charges as per ARTICLE 109 (B) of Punjab Education Code
1. Amalgamated fund Existing rates in Government Colleges
Existing rates in Private Colleges
(i) All classes other than B.Ed/M.Ed
(ii) B.Ed./M.Ed.
2. (i) Cycle fund of all classes
(ii) Scooter/M.Cycle/Moped
3. Annual Charges (for all classes)
(i) Magazine fund
(ii) Medical & Health Fund
(iii) Poor Boys fund/SAE
(iv) House Examination
Rates as approved by the Government from time to time.
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(v) Dilapidation fund
(vi) Building fund
(vii) Admission fee
(viii) Identity Card
(ix) Red Cross Fund
(x) Punjab State Sports fund
(xi) Library Security upto Graduate
(xii) Library Security upto Post Graduate
S.No. Item Existing rates in Government Colleges
Existing rates in Private Colleges
1. 2. 3. 4.
1. +2 Classes
Chemistry
Physics
Biology
Music
Fine Arts
Psychology
Home Science
Geography
Rates as approved by the Government from time to time.
2. B.A./B.Sc. Part I,II, III B.Ed/MA/M.Sc./M.Com/M.Ed.
Chemistry
Physics
Home Science
Psychology
Geography
Botany
Zoology
Music (v) & (I)
Fine Arts
3. Hostel Fund
For residence of all classes
Rates as approved by the Government from time to time.
235
Use of fans in Hostel
(Extract from Punjab Government Gazette dated the 2nd May, 2003)
GOVERNMENT OF PUNJAB
DEPARTMENT OF EDUCATION (EDUCATION –VII BRANCH)
Notification
The 1st April, 2003
No. 10/6/2002-3E7/7825 - The Governor of Punjab is pleased to accord sanction to the setting
up of Elementary Education Directorate to fully implement the Education Policy in the State. The
salient features of the Directorate are as under:-
(i) The present system of school education in the State is divided into four levels namely; Primary,
consisting of first – fifth classes; Middle, consisting of sixth-eighth classes; High, consisting of
ninth – tenth classes and Senior Secondary consisting of eleventh; twelfth classes. As is the
number of levels, so is the type of schools i.e., Primary, Middle, High and Senior Secondary
Schools.
The present four levels of school education are restructured into two levels i.e. Elementary and
Secondary Levels.
Elementary level will consist of first to eighth classes.
Secondary level will consist of ninth to twelfth classes. The system of common syllabi for ninth,
tenth classes and streams for eleventh, twelfth classes will continue.
(ii) Directorate of Primary Education will hence forth be called Directorate of Elementary
Education. All offices and officers under the administration, superintendence and control of
Directorate of Elementary Education will also be suffixed with "Elementary Education' instead of
the prevalent usage of "Primary Education".
Directorate of School Education will hence forth be called Directorate of Secondary Education.
All offices and officers under the administration, superintendence and control of Directorate of
Secondary Education will also be suffixed with "Secondary Education' instead of the prevalent
usage of "School Education".
Directorate Public Instructions (School) will hence forth be designated as Director Public
Instructions (Secondary Education).
Directorate Public Instructions (Primary) will hence forth be designated as Director Public
Instructions (Elementary Education).
236
All Primary and Middle Schools under the control of Government of Punjab will hence forth be
called Government Elementary Schools.
All High and Secondary Schools under the control of Government of Punjab will hence forth be
called Government Secondary Schools.
All offices and officers and related staff in the directorate and field offices will hence forth be
accordingly called and designated as per their controlling directorate.
The nomenclature and function of State Council of Educational Research and Training (SCERT)
and the wings working under it will remain the same.
(iii) Director, Public Instructions (Secondary Education) will be the Head of the Department of
Directorate of Secondary Education.
Director, Public Instructions (Elementary Education) will be the Head of the Department of
Directorate of Elementary Education.
Director, State Council of Educational Research and Training will as usual be the Head of
Department SCERT.
Now, a Director General of School Education has also been posted in the Department of School
Education. He will be overall in-charge of the work of Director, Public Instructions (E.E.),
Director, Public Instructions (Sec.) and Director, S.C.E.R.T. He will oversee the work of
Director, Private Aides Schools and Director, SISE, Establishment proposals of the three
Directorates beyond the current powers of Director, Public Instructions (S) will be put up to
DGSE.
(iv) Keeping in view the practical aspects and inherent problems thereof, there will be no change
in the administrative/financial control of the staff in any of the Directorates on its nomenclature.
There will only be a functional reorganisation of the school system.
(v) There will not be any change in the DDOs and all members of staff will continue to draw
their salaries from wherever they are drawing their salary at present.
(vi) All existing Primary and Middle Schools operating from the same building will merge into a
single Elementary School and their separate identity will cease to exist. Staff working in these
Primary and Middle Schools will merge and will frame a common time-table, mark attendance on
a single register and will redistribute the workload accordingly.
All Primary and Middle Schools operating in a village within one kilometer of each other will
merge into a single Elementary School. However, they may continue to operate from two
premises for the time being but eventually they will operate from common premises which are
237
larger. The premises made vacant will be used to start pre-primary classes like ECCE or as
ICDS (Anganwari) Centre.
All Primary and Middle Schools operating in a village but having a distance of more than one
kilometer from each other will evolve as two independent Elementary Schools.
A Primary School will start Upper Primary Classes whenever it has more than 20 Primary
graduates available to move into sixth class. A Middle School will start Primary classes from 1st
of April, 2003 if more than 20 students become available for admission in class I. Thus,
upgradation from Primary to Elementary will be automatic.
In a village which has only a Primary School but does not have any Middle, High or Senior
Secondary School; the Primary School will start its Upper Primary section whenever it has more
than 20 Primary graduates available for admission to VIth class.
In a village where Primary Schools are operating in the premises of High or Senior Secondary
Schools, Upper primary section will be separated from High/Secondary School which will merge
with the Primary School to form Elementary School. Premises will also be divided as per the
respective strength of the classes.
In villages where Primary Schools are operating in independent premises but within one kilometer
of High/Senior Secondary School. Upper Primary Section will initially detach itself from the
High/Senior Secondary School but operate from the same premises, but after the availability of
premises in the Primary School it will move itself there. But even operating from different
premises it will form one Elementary unit.
A High Schools as henceforth will be designated as Secondary Schools but their Senior
Secondary Sections will start only when they have more than twenty, tenth pass graduates
available to start eleventh class per stream. Similarly, High and Senior Secondary Schools will
start or continue any stream in eleventh-twelfth class if more than twenty students are available
and opting for that stream.
The recommendation to start Upper Primary section in Primary Schools, Senior Secondary
section in High Schools or any stream of eleventh-twelfth will be done jointly by the Educational
Development Committee of the School, Parents Teacher Association and School Head
unanimously and jointly. Similarly and unviable section and stream where available/opting
students are less than twenty, will be accordingly recommended for closure by an unanimous
decision of the VEDC, PTA and School Head. Such recommendation will be communicated by
School Head to the DPI (E) through respective District Education Officer for concurrence and
approval. Decision to start Sixth class in any Elementary School will be taken by the respective
238
District Education Officer with the concurrence of DPI (Elementary Education) while decision to
start eleventh class in Secondary Schools will be taken by DPI (Secondary Education) with
concurrence of the Government.
(vii) All the existing Primary Schools shall be named as Elementary Schools or Branch
Elementary Schools.
(viii) The teaching cadre presently working in the Directorate of Primary education will in entirely
become a part of Directorate of Elementary education.
JBT teachers presently working in the Directorate of School Education will become part of the
Directorate of Elementary Education but for the time being they will remain under the
administration control of DPI (SE).
All C & V teachers and Master cadre and other teachers working against Middle section posts
under Directorate of Schools will nominally become part of the Directorate of Elementary
Education, even while their salary will continue to be drawn as at present till an alternative
arrangement comes in to existence. All administrative work and control of these teachers for the
time being will remain under DPI (Secondary Education).
All Master cadre and other teacher's posts sanctioned against High School posts will presently
remain under DPI (SE). However these posts will be ultimately shifted to DPI (EE) or
converted to Lecturer cadre as per the requirement of teachers in Elementary and Secondary
Schools.
Any vocational or technical teacher's posts specifically sanctioned for any trade or vocational
course being run in High School will remain as such.
The J.B.T./E.T.T. teacher will be promoted as Head Teacher, Center Head teacher and BPEO
keeping the number of posts intact, BPEO shall be competent to inspect/visit all the Elementary
Schools within the respective Educational block.
A committee will be set up by Principal Secretary School Education to permanently apportion
ministerial staff among all the directorates which is presently under the administrative control of
DPI (SE). However, the present arrangement will continue without change unless otherwise
ordered specifically by the Government.
(ix) Secondary Schools will remain under the control of Headmaster/Principal as at present.
Senior most teacher (master cadre) in Elementary School will work as Headmaster of the
Elementary School (without any extra allowance or pay) till regular arrangement for appointment
of Headmaster in Elementary Schools comes into existence.
239
Head Teachers working in Primary Schools will continue working as at present without any
change except now they will be working under the composite Elementary School and under the
control of Headmaster of Elementary School.
Centre Head Teachers working in Primary Schools will continue working as at present except
that now they will work in the composite Elementary Schools. They will work under Headmaster
of Elementary Schools.
All teachers will ensure the smooth transition to two levels of School Education. Any problem
arising out of merger and redeployment will be solved through discussion.
(x) The G.P. Fund of the Elementary teachers will be maintained at the level of DDO concerned.
(xi) Utmost efforts will be made by the Staff at the School level to sort out any problem arising
out of the reorganization of school system.
In the event, school staff is not able to solve any problem or find any solution which is
satisfactory for all the staff, it will be referred to the respective District Education Officer. Both
the District Education Officers i.e. Elementary and Secondary will form a committee by taking
three senior persons from the Teachers, Headmasters and Principals on priority basis. This
committee will deliberate on the problem and will try to find an amicable solution. Otherwise, it
will be referred to DPI/Government.
2. The decision mentioned in the notification have been duly approved by the Cabinet.
3. The Punjab Government order dated 25th October, 2002 issued, - vide No. 10/6/2002-
3Edu.7/24122-33 and 24134-35, dated 28th October2002 is hereby withdrawn.
K.K. BHATNAGAR Principal Secretary to Government of Punjab,
Department of School Education Chandigarh: The 31st March, 2003.
240
Powers to Panchayati Raj Institutions -Regarding School Education.
(Copy of E.D. Pb. No.9/94/SC 30,31,119,120 and 180/2003 dated 12.1.2004)
(Act No. 9) and all other powers enabling him in this behalf the Governor of Punjab is pleased to transfer the schemes/functions, funds and functionaries of department of school education subject
to the conditions mentioned in the schedule given here-in-after:-
Details of the scheme Existing Pattern of implementation
Panchayti Raj Institution (PRI)
Proposed Pattern implementation Functions
Functionaries Funds
Expansion and Development of Education facilities.
Zila Parishad (Z.P.)
1. Establishment of new Elementary Schools.
2. New recruitment of Elementary Teachers will be done by Zila Parishad in a new Cadre.
3. Education Sub Committee of Zila Parishad will supervise and monitor functioning of Elementary Schools in their jurisdiction
Circle Education Officer to be the Supervisory officer of the District Education Officer (EE) in the district for recruitment and management of new Elementary Teacher, Training Teachers, tour diaries, attendance periodical report, enquiries of complaints etc.
Grant-in-aid from Government. earmarked for teachers appointed through Zila Parishad and for the new schools.
Panchayat Samiti (P.S.)
Assistance to Zila Parishad for Establishment and Management of Elementary Schools.
Education Officer/Block Development Officer to be the supervisory officer of all Development activities for Elementary Education in the block for tour diaries, attendance, annual reports etc.
Allocated by Zila Parishad
Gram Panchayat
Active involvement in management of schools by checking attendance of teachers and taking up development work as delegated by Zila Parishad.
The Gram Sabha may call the teachers to attend their meetings and help them in taking steps for development of education in the village.
Allocated by Zila Parishad.
241
APPENDIX - VII
Important Orders relating to Industrial Schools, Institutes/Centres
1. Security Deposits- Under Rule 3.5 of S.T.R. Volume I, all cashiers, storekeepers, sub-
storekeepers, clerks, temporary subordinates and other classes of establishment entrusted with
the receipt, and custody of cash or stores or who are required to handle money may be required
to furnish security, the amount, being regulated, with reference to the amount of cash which is in
the hands of individuals from time to time. The security shall not be less than 10 per cent of the
maximum amount of cash in hand.
Interpretation of word ‘Store’- For the purpose of Industrial Schools the word “store”
should be deemed to include raw and manufactured articles and tools and equipment not in daily
use of craft teachers.
2. Extracts of paras of the Industrial Training Manual issued by the Directorate of
Employment and Training, Government of India regarding regulations of trainees, concessions to
trainees, award of stipends, recovery of training expenses, grants to Industrial Training
Institutes/Centres and scale of staff of these Institutions are given in Annexure to this Appendix.
242
Annexure to Appendix - VII
(Extracts of Important Orders from the Training Manual)
10.4 Verification of permanent addresses of Trainees admitted to the Industrial Training Institutes.
The question of verifying the permanent addresses of the trainees of the Industrial
Training Institutes/Centres is primarily the concern of the State Government/Union
Administration who may require such addresses in connection with the recovery of training
charges from the absconded trainees. As such, if the State Government/Union Administration
experience any difficulty in getting this verification done through the Police authorities, they may
adopt any other measure such as verification of the permanent addresses of the trainees through
Gram Sabhapatis, Chairman of the Local Bodies-like Municipal Boards, Town Areas and
Notified Areas of any Stipendiary or Honorary Magistrates or Gazetted Officers, etc provided
this does not adversely affect the recovery of training charges in any way in the case of
absconded trainees.
11. Caution Money
There are two types of caution money namely for (i) admission in the I.T.I. and (ii) for
Hostel. The rates are fixed from time to time.
Note : Rates subject to fixation/revision by the Government from time to time.
(i) To guard against the loss or damage to equipment, tools and other articles entrusted to his
charge each candidate will be required to deposit Caution Money with the Head of the Training
Institute/Centre, at the time of joining the Institute/Centre. Ordinarily Caution Money should be
deposited in full by the trainees at the time of their admission. In deserving cases, however, the
Director may make relaxation to the extent that the amount is realised in suitable installments
within one month of their admission. The caution money should be kept intact. Any recoveries
from the trainees that may be necessary on account of damage to or loss of tools and equipments
should be made in cash or by other means as soon as such damage or loss occurs. Utilisation of
Caution money should be resorted to only in those cases where a trainee has left or is leaving an
institute and is otherwise unable to pay. The Caution money deposited by the trainees of the
Industrial Training Institutes/Centres may be refunded to them as soon as they complete the
institutional training and hand over the tools and other articles entrusted to them for the purpose
of training at the Institutes/Centres. A clearance certificate from the Instructor concerned to the
effect that no article belonging to the institute/Centre is left with the trainees, should, however, be
produced by them along with the application for the refund of the Caution Money.
243
(ii) Caution Money deposited by the trainees may be refunded to them in the event of their
discharge from the Institute/Centre on the ground of backwardness/irregular attendance, etc.
(iii) All deposits should be refunded normally on satisfactory completion of the institutional
training.
(iv) All balances unclaimed for more than three complete account years from the date they
first become repayable, shall at the close of March in each year be credited to Government as
unclaimed deposits. The date of first repayment shall be the date on which the trainee
successfully completes the training.
12.1 Undertaking from trainees
On joining the Training Institute/Centre, the selected candidates are required to give an
undertaking to abide by the discipline of the Institute, take care of the tools and equipment
entrusted to their charge and to conform to such other conditions as may be prescribed by
Government. If they fail to fulfill the terms of the undertaking, Government will have the right to
recover from them the expenses incurred on their training or such less amount as they may deem
fit, subject to the maximum limit of Rs. 300 in the case of “Two years course” and Rs. 200 in the
case of “One year Courses”. The trainees who discontinue the training, the causation money
deposited by them,-vide para 11 would be forfeited.
13. Medical Examination
Trainees should be medically examined by the Medical Officer attached to the Industrial
Training Centre, soon after their admission. They should also be examined thereafter once in a
year. In the case of trainees of doubtful health, the medical examination may be held every 3
months. At the Training Institutes/Centres, where no Medical Officer has been appointed,
arrangements for medical examination may be made through a local doctor. The State Director
may sanction for this purpose an examination fee at a rate not exceeding Re.1/- per head for the
first 50 trainees and paise 50 for each trainee thereafter on each occasion besides conveyance
charges. Training Institutes within two and a half kilometer of one another may be treated as one
centre in calculating the rate of fee to be paid.
14 (a) Transfers of trainees
(i) The State Director may sanction the transfer of a trainee from one Training
Institute/Centre to another provided the sanctioned distributions of trades and the sanctioned
number of trainees at those institutes/Centres are not affected and such transfers do not involve
any expenditure on T.A. etc.
244
(ii) While there is no objection to the transfer of trainees from one Institute to the other on
legitimate grounds, they should not be allowed to carry with them the stipends granted to them
under the Craftsmen Training Scheme, if any, to their new institutes; and
(iii) the stipends which may fall vacant on account of migration of the trainees may be
reallotted by the State Government to other deserving trainees subject to the condition that the
limit of 33� percent of the total sanctioned seating capacity is not exceeded.
(b) Migration of trainees from one State to another.
It has been decided that a trainee after migration from one State to another be required to
execute a fresh undertaking in favour of the State to which he migrates in the Revised Bond
Form. In case it is not permitted under the revenue laws of the State Government to undertake
recoveries of the amounts falling due under the Bond Forms executed in favour of Government
as arrears of land revenue, the relevant clause in the bond form may be deleted.
15. Concession to trainees.
The trainees will be given the following concessions while at the Institutes/Centres:-
(i) Free Training.
(ii) A stipend of Rs. 75 per mensem each to about 33-1/3 per cent of the trainees subject to
the reservation as far as possible, of the stipends to trainees belonging to Scheduled Castes and
Schedules Tribe in proportion to their population in the state.
(Punjab Government memo No 8/36/91-2 TS/(1)/1612 dated 12.3.92)
(iii) Free Workshop clothing at the rate of 2 overall after every six months to those who have
to work on or near moving machinery and also in hazardous trades.
(iv) Free facilities for games, recreation and medical treatment. Free hostel accommodation,
where available. This will not include free supply of food.
(Training Circular No. 2-Development Booklet).
16 Leave Concession to trainees
Medical Leave
(i) A trainee who is unable to attend duty owing to illness, other than injuries received while
at work may be allowed medical leave up to 15 days. Leave for a further period not exceeding
six weeks in continuation or in addition to 15 days’ absence may be granted to a trainee on
medical advise, irrespective of whether he goes to hospital or not. This leave should only be
granted in case of serious illness beyond 15 days. A trainee who does not go to a hospital for
treatment may be granted leave on the recommendations of the Medical Officer, if any, posted at
the Training Institutes/Centres by the State Government or Medical Officer not below the rank of
245
an Assistant Surgeon. The medical officer of the rank of an Assistant Surgeon is not within the
easy reach of the trainee, a certificate signed by a registered medical practitioner may be
accepted. The cost of medical treatment, seat rent, etc will be borne by Government in the case
of a trainee who is admitted as an indoor patient in a hospital. The cost of diet during his stay as
an indoor patient in a hospital will be borne by the trainee and not by the Government. The
Principal of Training Institute/Centre will arrange to pay the hospital bill after obtaining sanction
of the State Director concerned, if necessary. A trainee who holds a stipend will be allowed to
draw it at the full rate during such leave.
(ii) During illness trainees who reside in Government hospitals will also be paid actual,
conveyance charges to and from the hospital by the cheapest mode of conveyance irrespective
of the fact whether they are admitted to hospital as an indoor patient or not.
(iii) In no circumstances should patent medicines be allowed to trainees at the cost of
Government. The term patent medicine means medicines which are not ordinarily stocked in
local Government Hospitals or Dispensaries but does not include vaccine. Sera, or other
materials required for injections, provided they are administered on a limited scale as a part of
treatment for specific aliments and the necessity for their use is certified by the competent
Medical Officer.
Special Leave – No scholarship will be admissible during period of special leave to a trainee who
is a scholarship holder.
(iv) If a trainee overstays the maximum period of special leave, he should be struck off the
rolls from, the day following the date of expiry of the period and treated as an absconder.
(v) Training fee will be payable to Industrial Training Centers with regard to trainees who
avail of any of the above kinds of leave.
17. Unauthorised absence.
For unauthorized absence of less than 10 consecutive days at a time, the Principal of the
Institute/Centre should issue a written warning to the trainee for the first occasion. If the offense
is repeated, his case should be reported to the State Director, with a view to discharge,
proportionate deduction of stipend should be made by the Principal of the Institute/Centre for all
unauthorised absence from trainees who are stipend holders.
18. Suspensions, discharges and resignations.
Pending investigation of allegations against the trainee suspected of misconduct, he may
be suspended by the Principal of Training Institutes/Centres for good and proper reasons which
should be recorded by them in writing. No stipend should be paid during the period of suspension
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to a trainee who had been suspended for misconduct. The stipend may, however, be paid in full
if and when such a trainee is exonerated. Training charges should be recovered in full if a
trainee under suspension for misconduct is not exonerated but is discharged.
19. Recovery of the cost of Training
No recovery on account of training charges is made from the absconding trainees. Only
their security is forfeited.
20. Award of Stipends.
A stipend of Rs. 75/- p.m. each will be awarded to 33-1/3 per cent of the trainees,
subject to the reservation as far as possible within this limit for the trainees belonging to
Scheduled Castes and Schedules Tribes proportionate to their population in the respective States
and Union Territories.
The following guiding principles are to be observed for award of stipend :-
(i) Stipend should be granted to trainees only after the aptitude tests are over and decisions
taken regarding the discharge of supernumeraries. The award of stipend should be finalised
within a period of about 3 months of the start of the session (SRM September., 1958).
(ii) Stipend should be granted on poverty-cum-merit basis.
21. Sale of Manufactured Products
(i) It has now been decided that the selling price of the manufactured goods at the Industrial
Training Institutes should in view of their poor finish and lack of demand in the market and the
fact that the existing formula of price fixation has led to accumulation of these goods at those
Institutes/Centres be fixed on the basis of the cost price of the raw materials actually used in
their manufacture.
(ii) The Principals should make every efforts to sell all the articles within one year of their
manufacture. In cases where it is not possible to do so, they should report the position by giving
cogent reasons. The individual customers will not be allowed any discount on their purchases as
the formula of determining the selling price of the manufactured goods, itself affords a
concession.
(iii) Every year in December, a list of articles remaining unsold for a year will be prepared for
taking special steps to sell them. The list will be submitted to Director of Industrial Training for
reduction in prices. On his approval sales of these articles at reduced prices should be
commenced from a particular date fixed by the Principal. When it is seen that even after the
reduction in prices, certain articles remain unsold for about six months after the reduction,
arrangements may be made to sell them by auction for which approval of the Director of
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Industrial Training will be obtained.
(Office Manual C.T.I. and I.T.C.)
22. Condemnation of surplus and unserviceable articles by Condemnation Board
(i) All surplus articles serviceable and unserviceable including tools, equipment and
manufactured goods required early disposal will be stored separately. The Principal will take the
initiative by sending yearly to the State Director of Training a list of items, considered
unserviceable or otherwise together with the date of their purchase and book value. Perishable
articles should, however, not be accumulated for more than six months.
(ii) If the book value of the articles is less than R. 2,500 the articles will be declared
unserviceable after one of the Technical Officers (A.D.T/I.T./A.I.T) of the State Directorate of
Training has personally inspected them and has certified in writing that after personal inspection
he considers the item entirely unserviceable.
(iii) Where the book value is Rs. 2,500 or more (but not over Rs. 5,000) Condemnation Board
consisting of the Assistant Director of Training of the State Directorate, Personal as Chairman,
the Principal of the Institute/Centre and the senior most member of the instructional staff as
member will meet and after personal inspection condemn unserviceable articles under a
certificate certifying personal inspection.
(iv) Where the book value of the articles is over Rs. 5,000 the Chairman of the Condemnation
Board would be the State Director of Training and the Board will consist, besides the Chairman,
of one of the technical officers of the State Directorate of Training (ADT/IT/AIT) and the
Principal of the institute/Centre.
(TC/TP-3(12) ) 64.
(v) The report of the stores surveyed by the Condemnation Board will be prepared
separately for articles for destruction or for conversion into raw material and to be sold by
auction in quadruplicate, certifying personal inspection. The reserve price should also be
indicated for articles recommended for auction. While fixing the reserve price it should, however,
be seen that the prices so fixed will not lend themselves for profitable conversion as raw material.
In the case of articles recommended for conversion into raw material, a reasonable price should
be fixed for taking into the stock-register. The board should also certify that the articles are
unserviceable and beyond economical repairs.
As soon as the competent authority has sanctioned the disposal as recorded by the
Condemnation Board, they will be auctioned, converted into raw materials or destroyed in such a
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manner as they can neither be used again put up before any other condemnation board set up in
the future.
(Office Manual for CTI and ITC)
23. Trade Test Expenses
The following rates have been recommended:-
Sr. No.
Particulars of expenses Craftsmen Trg. Scheme per Trainee trade test.
App. Trg. Scheme per trainee trade test.
1. Remuneration to the Examiners Rs.12 Rs.12
2. Cost of Raw Materials Rs.25 Rs.25
3. T.A./D.A. to the Examiners Rs.9 Rs.9
4. Remuneration to Invigilators, Chairman, and Class IV staff.
Rs.3 Rs.3
5. Miscellaneous. Rs.1 Rs.1
Total Rs.50 Rs.50
No. DGET-12(23)/82-TC dated 9.11.92
Note : Rates are fixed/revised by the Government from time to time.
24. Issue of duplicate Certificate
The trainees should apply for the issue of duplicate certificates to the Principals of
Training Institutes where they had undergone Training. The Principals should ensure that the
trainees have deposited a sum of Rs. 5, the prescribed fee for the issue of duplicate certificate in
a treasury and the receipt of the treasury to this effect is produced. The Principals thereupon
should put up an indent for such certificates mentioning the correct type of certificate for which
he/she is entitled, i.e., the National Trade Certificate (intended for regular trainees) or the
National Trade Certificate (intended for private candidates) or the D.G.E. & T Craftsmen
Diploma, to the State Director of Training. The State Director of Training will then supply the
blank forms to the Principals to get the entries filled up neatly and correctly by a good hand
preferably by a Draughtsman and thereafter forward the same to the State Director (Secretary,
State Council) with the information as under:-
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(a) Name of the trainee.
(b) Institute where he had his training
(c) The period of Training from ............to ...............
(d) The year in which he passed; and
(e) The trade in which he appeared and passed
and a certificate to the effect that the trainee has deposited the fee of Rs. 5 in a Treasury and the
Treasury receipt has been produced. The State Director will then, after signing the certificates,
as the case may be, forward them to the Secretary, National Council for Training in Vocational
Trades (Director of Training, D.G.E. & T.) together with the above information and certificate.
These certificates after countersignature will be returned to the State Directors who will pass
them on to the Principals concerned for issuing them to the trainees. The words Duplicate should
be stamped at the top of the front page of the certificate.
25. Educational Tours of Trainees.
The following concessions are admissible to trainees of the Industrial Training
Institutes/Centres for their educational tours:-
(i) For the purpose of obtaining an idea of the actual working condition, trainees from
Industrial Training Institutes/Centres nearing completion of their course may be sent for a
week to nearby industrial workshops.
(ii) The trainees will be entitled to minimum rate payable to Group C per day and 2nd class
railway fare for to and fro journey.
(iii) Each party of trainees has to be under the charge of a supervisory staff whose absence
from the Institute will be treated as on duty for the period of tours
From 1st April, 1969, the financial control of the Industrial Training Institutes in the States
as well as in the Union Territories has been transferred to the respective State Government
/Union Territories . The financial assistance is granted to them in the form of bulk grant in
consultation with the Planning Commission and the Ministry of Finance.
26. Grants if Training Institutes/Centres
(a) Training grant:
A training grant is allowed to each industrial training institute/centre @ Rs. 50/- per
month per trainee for engineering trades and @ Rs. 40/- per month per trainee for non
engineering trades to cover the cost of the following:-
(1) Raw materials
(2) Consumable stores such as oil, steel, cottonwaste, etc.
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(3) Replacement of hand tools.
(4) Repairs to equipment on account of wear and tear.
(5) Cost of stationery for training purposes (not for office )and
(6) Cost of light, water and power.
(Authority : DGET-12/20/89-TC dated 8.6.1981)
(b) Contingent grant or contingent expenditure :
(1) Postage stamps.
(2) Purchase of Government Publications.
(3) Repairs and washing of workshop clothing
(4) Freight
(5) Mazdoor hire and cartage of stores.
(6) Miscellaneous expenditure at the Training Institutes; and
(7) Contingent expenditure at hostel.
Contingent expenditure does not cover expenditure on items like rent and taxes in respect of
hostel and repairs to building, etc.
(i) It is necessary for each Institute to have technical books, technical magazines and other
books on the trades taught at the Institute for the guidance of staff and trainees. For this,
an expenditure of Re 1 per month per trainee is allowed.,
(Authority: DGET-12(21)81-TC dated 5.6.1981)
(ii) A list of Technical books for libraries at State Directorates is at Appendix XIX. This list
is suggestive one and out of this only those books may be purchased which are
technically considered to be of immediate value to the Directorate.
(iii) In view of the fact that the existing provision of Re. 1 per trainee per month for
purchasing technical magazines and books for the Libraries at the I.T.I.s is inadequate for
setting up technical libraries on proper footing, an additional initial expenditure is
considered necessary for the purpose. The following pattern of an initial expenditure for
the purpose of the different categories of I.T.I’s is accordingly approved.
(a) For an I.T.I. with seats upto 256 Rs. 1000/-
(b) For an I.T.I. with seats more than 256 Rs. 2,000/-
(iv) The entire initial expenditure mentioned above involved is for the setting up of the
Technical Libraries at the I.T.I.s.
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Sports and Recreation grant:
(1) Expenditure at Re. 1 per trainee per month is allowed for recreation (games, newspapers,
etc.) of trainees.
(DGET-12(20)81-TC dated. 8.6.81)
(2) A list of medical equipment as a guide for equipping the Medical Inspection rooms
attached to Industrial Training Institutes/Centres may be seen at Appendix XXI.
(a) Medical grant :
An expenditure @ Rs. 2 per trainee per month is allowed to cover the cost of medicines
and other requirements of the dispensary at the Institute as per Training Manual of Directorate
General of Employment and Training.
(b) Cost of stipends :
Cost of stipends is allowed at Rs. 75/- per month to 33-1/3 percent of the sanctioned
strength of the trainees.
(Authority : Punjab Government memo No. 8/36/91-2/TS/(1)/1612 dated 12.3.92).
(c) Cost of Trade Testing:
Cost of trade teasing is allowed at the rate of Rs. 20 per seat for regular trainees and
private candidates. It will be Rs. 5 per seat in the case of candidates from affiliated institutes.
(d) Cost of workshop clothing :
Cost of free supply of workshop clothing is allowed at the rates prevailing in the State
concerned.
(e) Travelling allowance:
The Trainees will be entitled daily allowance at par with the minimum rates payable to
Group C employees per day.
(Authority : DGET-12(11) 81-TC dated 11.6.81)
(f) Maintenance of buildings etc. :
No fixed scale has been laid down to meet the cost of maintenance of buildings, furniture
and rent, rates and taxes.
27. Convocations for award of National Trade Certificates
The Government of India have sanctioned the holding of annual convocations for the
award of National Trade Certificates to the successful candidates at an expenditure not
exceeding Rs. 450 in each case. As far as possible the convocation should be held at minimum
number of places and trainees from various Industrial Training Institutes in the State should be
grouped together.
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The expenditure involved should be met out from the contingent and other grants
sanctioned for the Training Institutes concerned.
28 Opening new Training Institutes/Centre
Since most of the items of equipment and machinery included in the standard list of tools
and equipment are now locally available in the ready stock and can be had within a short period,
order for the purchase of such equipment should not be placed very much in advance of their
requirement.
29. Wearing of Uniforms.
For the sake of discipline, Khaki overcoat should be worn by all gazetted and non-
gazetted technical staff at the I.T.I Centres during the period of practical hours. Such uniforms
will be supplied to the members of the non-gazetted technical staff free of cost. These would be
according to the norms laid down, if any, by the State Government for the supply of similar
clothing to other Government employees of comparable status.
Decided that the terms of technical staff occurring tin letter No. TC/TP-3/96/63, dated
17th April, 1964 covers the Drawing, Math and Language instructors and also Trade Instructors
in both engineering as well as non-engineering trades at the I.T.I.
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PART - III
INSTITUTE STAFF
Scale of staff admissible for an Industrial Training institute/Centre:-
S.No. Name of the post Basis namely seating capacity of the Institute
No. of posts admissible.
1. 2. 3. 4.
1. Principal (Selection Grade) Vice Principal (of the rank of Class II Principal and posts inter changeable)
I.T.I with 1,000 and above seats.
1
2
2. Principal (Class I Senior) Vice Principal of the rank of class II Principal and posts inter changeable)
I.T.I. 600 to 999 seats.
1
1
3. Principal (Class I Junior) I.T.I. with 400 to 599 seats. 1
4. Principal (Class II) I.T.I. with 200 to 399 seats. 1
5. Superintendent (Non-Gazetted) I.T.I. below 200 seats. 1
6. Group Instructor (Formerly called Foreman)
For every 8 units 1
7. Senior Instructor Junior Instructor For every 2 units in a trade (except in the case of stenography)
1
8. Drawing Instructor One for 144 (Engineering or Non-engineering seats sanctioned)
1
9. Mathematics Instructor
DGET-12(20)81-TC dated 8.6.81
One for 144 Engineering seats sanctioned.
1
10. (a) Allied Trade Instructor for 250 or less seats (Engineering Trades only)
(b) for 250 to 499 seats (Engineering Trade only)
(c)for 500 or above seats (Engineering trades only)
(a) Allied Trade Instructors
(b) Allied Trade Instructors
(c) Allied Trade Instructors
1
2
3
10(1) Milwright Instructor When six units exist in an I.T.I./Centres in the following trades:-
Machinist (Grinder), Machinist, Turner, Tool maker, Mach. Instrument
1
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Milwright Mechanic Maintenance Mechanic
In each I.T.I. working in 3 shifts and have trades of Mechanists and/or Turner, Turner Millwrights are otherwise not admissible.
1
Milwright Foreman To be attached to an I.T.I. with 600 seats of more or to the State Directorate if there is not such I.T.I.
1
(2) For Maintenance section Maintenance Mechanics
For 15-30 No. of equivalent machines.
For 30-60 No. of equivalent machines
For 60-90 No. Of equivalent machines and above. The Milwright and Maintenance Machine already appointed under the existing pattern to be taken into account and only 1 Maintenance Mechanic to be appointed for the ;present where 3 or less Maintenance Mechanics are admissible .
1
2
3
(Subject to remarks and notes in Column No.2 and below the table)
Note : Where there is only one unit in a trade, the number of senior instructors should be calculated on the basis of 50 percent of the overall number of such single units in the State as a whole.
11. Carpenters At each such I.T.I. Centre where the number of seats sanctioned is 250 or more and where the post of carpenter does not exist.
1
12. Motor Driving Instructor For Mechanic Motor Trade. 1
Ministerial (Class III) and Class IV staff
Sanctioned strength Clerks Workshops Attendants
Peons and Malis
Sweepers Chowkidars
U.D.C. L.D.C.
For a minimum of 50 seats 1 - 1 1 1 1
For a minimum of 100seats 2 1 2 2 1 2
For a minimum of 150 seats 2 2 2 3 3 2
For a minimum of 200 seats 3 2 3 3 2 3
For a minimum of 250 seats 3 3 3 4 3 4
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Above the sanctioned strength of 250 seats for every 50 to 100 additional seats one
additional clerk U.D. or L.D. according to the circumstances one workshop Attendant and one
class IV staff may be provided.
. Where the number of Clerks is at least 3, one of them may be appointed as Head Clerk.
Where the number of Clerks is six or more one Office Superintendent may be appointed.
Hostel Staff:-
1. Hostel Supdt. Cum-Physical Training Instructor One for the hostel attached to each Institute
As regard the appointment of store-keepers at the Institute the following scale is
recommended for the different categories of the Institute:-
1. Institute below 250 seats One Store-Keeper
2. Institutes with 250 to 599 seats One Store-Keeper and one Assistant Store-Keeper
3. Institutes with 600 to 899 seats One Store-Keeper and two Assistant Store-keepers
4. Institutes with 900 and above One Store Superintendent and three Assistant Store Keepers
The scale of pay of the Store Superintendent, Store-keepers and Assistant Store-Keeper
will be according to the Store’s scales of play for such posts in other departments of State
Government
Librarian One Librarian for an Institute with 600 or more seats is recommended.
Switch Board Attendant
Where there is a separate electric sub-station at the Institute and no attendant is provided by the P.W.D. one sub-station attendant for each shift could be appointed. The scale of the attendant will be according to the State’s scale
Store Attendant One Store Attendant for each Store Supdt./Store Keeper/Asstt. Store-Keeper recommended
Accountant One Accountant should be provided in each Institute.
Electrician One in each I.T.I. where Electrician trade does not exist.
Substitutes Substitutes are admissible in respect of those instructors sent for training at Central Training Institutes for Instructors who were appointed prior to beginning of the Third Five-Year Plan.
Leave Reserve:
Leave Reserve are admissible according to the scales admissible under the State Rules
and where there is a common Leave and Training Reserve. The leave Reserve should be 10%
of the sanctioned staff.
Hostel Clerk U.D.C. or L.D.C. one for each hostel where the actual strength is 50 or more in addition to the Hostel
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Superintendent.
257
Hostel Class IV Staff- No. of trainees in the Hostel Sweepers Chowkidars Water Carriers*
1 to 50 trainees 1 1 1
51 to 100 trainees 2 2 1
101 to 200 trainees 3 4 1
*Water Carriers may be given wherever necessary. For every additional 100 trainees in
the hostel one extra chowkidar and one extra sweeper may be provided.
5. Medical Staff
1. Medical Officer Part-time only. (One full time for 3 or 4 Institutes in the same city)
2. Compounder One in each I.T.I.
3. Dresser One for each shift in each I.T.I/Centre.
PART IV - GENERAL
A. Reasonability for the care and custody of Government property at Hostels.
Instances have occurred in the past where Government property at the hostels attached
to the Training Institutes/Centres was reported to have been stolen, taken away by deserters or
destroyed through carelessness. The Principals of the Institutes/Centres and other authorities
responsible, failed to account for the loss and were unable to fix responsibility. In order to avoid
a recurrence of such losses at the hostels under the Craftsmen Training Scheme the Principal of
the Institute should place the hostel property under the charge of the Hostel Superintendent, who
will maintain a stock register of all the articles and be responsible for the safe custody against
damage or theft. The Principal of the Institute/Centre should check the hostel property once in
every six months and send a report to the Director stating that a general check was made with
reference to the stock register and that the number of articles has actually been verified and that
their condition is good, fair or bad as the case may be.
In the case of a loss by theft or otherwise, apart from reporting the matter to the police,
or taking any other action considered suitable, immediate inquiry should be held to fix
responsibility for the loss on the person or persons entrusted with the custody of articles and
report of the findings of the inquiry and recommendations for dealing with the persons responsible
for the loss should be submitted by the Principal of the Institute/Centre to the Director.
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B. Motor Mechanics-Licenses for Trainees.
Driving is included in the syllabus of training for Motor Mechanics. It may be necessary
in this connection to secure temporary or learner’s driving licenses for the trainees. Licence fee
in such cases should be met out of the Training grant in the case of Government run Training
Institute/Centres and from the Training fee in the case of Centres located in private Institutions.
Part V
A. Provision of utensils for the Hostels attached to I.T.I Centres.
Set of mess utensils which are required for cooking of meals, as shown in the list
attached to letter No. TC/TP-3(97), dated 25th April, 1964, should be provided in the hostels
attached to the I.T.I/Centres, at a cost not exceeding Rs. 500 per set of utensils. The actual
requirement of these utensils will have to be worked out by the State Government/Union
Administration concerned on the basis of one set for every 25 trainees. In case of a fraction of a
unit of 25 trainees, less than 50% of its strength will not be taken into consideration. For the first
unit the strength will be upto 25 trainees.
B. Scale of furniture admissible for the I.T.I/Centres.
A. Institute furniture
Rs. 110 for the seats working in the first shift and Rs. 15 per seat for the seats working in the second shift.
B Hostel furniture
Rs. 60 per seat for the trainees staying in the hostel.
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APPENDIX - VIII
Important Orders relating to Agriculture Department/Tubewell Boring Section
1. GENERAL
1. Shortage in stores of Agriculture produce-
(i) The Deputy Director of Agriculture is empowered to write off the shortages in the
following cases due to dryage, etc., during a year subject to the maximum noted against each:-
The maximum percentage should not be allowed as a matter of course. The decision as
to whether a certain write off is justified or not must be based (especially in the case of farms) on
two main factors i.e.:
(a) the quantity of staff handled and the number of transactions which have taken place
during the year (i.e. receipts and issues), and
(b) the length of the period over which the produce has been in store, and whether it includes
the winter months or the monsoon. For instance, to permit a shortage of 1-1/2 per cent in a
quantity of wheat amounting to only a few quintals stored for a short period would obviously be
wrong.
While approving a shortage within the above limits, the reasons for allowing it should
invariably be put on record in each case. Any shortages in stores other than those enumerated
above both in the case of Farms should be annually reported to the Director of Agriculture.
Maximum Percentage Wheat 15% in plains and 2.5% in sub-
mountain districts Cotton Seed 3% Cereals Barley, Baja, Howard Maize Rice
2 % 3 % 1.5 %
Pulses Mash, Mung,Methi, Gram and other pulses
2 %
Oil Seeds- Japan Rape, Rape Seed (Sarson) Lineseed (Alsi), Mustard (Rai), Rocket (Tara Mira), Sesamum (Til) Toria Castor Soyabean
2.5 % 2.5 % 2.5 % 3 % 3 %
Fibres-
260
San (hemp) Seed 2 % Fodders- Suddan Grass Berseam Chari Seed Gowara Seed Lucerne Methi Oats Sanji Seed Shaftal
3 % 3 % 2 % 2 % 2 % 2 % 2 % 2 % 2 %
Miscellaneous Gur Jowar, Bajra and Maize Karbies Bhusha
3 % 10 5 to 8 %
Miscellaneous Makchari seed Shakar Sugarcane Groundnut Potatoes
2% 3 % 15 % 5 % 10 %
Colo care (Arbi) 10 % Palak Seed 4 % Tomato 6 % Cabbage 5 % Cauliflower 5 % Tobaco 3 % Paddy (unhusked) 5 % Arhar Seed 2 % Garbi and onion 26 % Bulbs Sudan grass 5 % Tessmite 3 % Cotton perched 2 % Jantar (Dhincha) 2 %
2. Local purchase of stationery - The powers of drawing and disbursing officers for local
purchase of stationery are laid down at Serial No. 22 of Rule 19.6 of Punjab Financial Rules,
Volume I.
3. Maintenance of account registers - All account registers whether pertaining to cash
transactions or to accounts of stores, stocks, forms and stationery etc., relating to all institutions
and offices, unless they are machine numbered, should be paged in manuscript in ink before
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brought into use and a certificate showing the number of pages in the register may be recorded
on the first page under the signature of a responsible officer who should be selected by the heads
of office for the purpose of each institution and office concerned. The officer who signs the
certificate will be responsible to see that paging is done accurately and that the certificate shows
the correct number of pages contained in the register.
4. Gunny bags account - A large number of gunny bags are purchased by the Agriculture
Department for transportation and storage of Agricultural produce by the Farms. It is necessary,
therefore, to check the account of these bags minutely to avoid their leakage, if any. The
Director of Agriculture has desired that particular attention should be paid to this matter
whenever checking the accounts of any of the institutions of this Department and the result of
check should be invariably reported in the audit note under a separate paragraph.
5. The following rates of depreciation per-annum have been fixed in respect of various
wasting assets of the Agricultural Department.
Implements
Raja slough
Cultivation No. 53
Reaping machine
Imported
10 %
20 %
10 %
Kharif Drill
Bar Harrow
Rabi Drill
Yoke big or small
Automatic drill
Sultan Nahan Crusher
Country Made
10 %
10 %
10 %
10 %
10 %
10 %
OFFICE FURNITURE
Cabinet 5 %
Paper Basket 10 %
Table 10 %
Rack 5 %
Almirah 5 %
Table Lamp 10 %
Iron Safe 5 %
Punkha with fill 10 % (Fill 2 %)
Chair 10 %
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Lock 20 %
Clock 10 %
Other Furniture/Machines/Implements
Hurricane Lamp 33 %
Country hand balance 10 %
Tape 50 %
Weighing machine 10 %
Cane Crusher --
Fodder Cutter --
Harrow --
Hoe --
Pan for boiling 10 %
Plough (“Punjab”, “Hindustan”) --
Rain gauge --
Sugar mill --
Winnower --
Cart 15 %
Plough (Desi) 20 %
Spring Balance --
II. AGRICULTURAL FARMS
1.(a) No portion of the pay of the Agricultural Assistant Incharge of a District Farm should be
debited to the Farm concerned as these Agricultural Assistants are mainly intended for district
work.
All the seed farms should be debited with the full cost of the Manager’s pay.
2. Sale of farm produce:-
Delegation have been made to Deputy Directors of Agriculture in paragraph 19.14-A of
the P.F.R. Volume I, regarding sale of animals, grains, cow-dung, stores etc., surplus or
unserviceable. The following executive instructions duly approved by Government have been
issued:-
(i) Sale price must be fixed by the Deputy Director of Agriculture personally according to
the market rates which must be checked by him as often as practicable. The sale of seed
is governed by separate order.
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(ii) Sales may be made on the farm, if buyers are available, by the Farm Manager with the
approval of the Deputy Director of Agriculture or in the market through an approved
commission agent. In the latter case the usual mandi and incidental charges should be
deducted from the sale proceeds, before crediting the money into the Treasury.
(iii) Fruits, vegetables and milk (at places where dairies exist) and other articles of a
perishable nature may be disposed of at the farm at rates which are not lower than those
prevailing in the nearest market.
(iv) Sales can be made through the agency of the Co-operative Commission shops, such a
course is more profitable.
(v) As far as possible the sale produce must be weighed at the farm, but in cases where such
means do not exist, an official not below the rank of an Agricultural Assistant must have
it weighed in his presence in the Mandi.
(vi) In cases where sales are entrusted to a Commission agent, the produce must be sold
within a week of its delivery to him unless the Deputy Director of Agriculture has
specially instructed him to delay its sale beyond this limit. The sale proceeds must be paid
over by the commission agent as soon as he receives it.
(vii) Efforts should be made to dispose of the produce in big lots.
(viii) Credit sales should in no case be allowed unless the Deputy Directors of Agriculture
make themselves personally responsible for recoveries. Credit sale made to farm tenants
should be recovered at next harvest at the latest.
(ix) These rules do not apply to inter-departmental supplies.
3. Account of Bhusa
The Deputy Directors of Agriculture have been instructed to maintain a record of
transactions in Bhusa on Store Book Form No. C.O./D.A. 26. There will, however, be always a
loss in bhusa and this cannot be avoided. In the first place it is difficult to arrive at the quantity in
stock. Secondly, the present system is that after harvesting is done bhusa is carried in loads of
varying weights to the places where it is proposed to stock it in kups. From there it is issued
from time to time to cattle and a regular account of such issue is kept.
Due to stormy weather often prevailing at the time of storing and further during storage
there is always a loss from portions of the kups; exposed to the weather or in contact with the
ground. The amount of such loss must necessarily vary according to weather and other
conditions and it would not be possible to lay down a scale of permissible loss as this must depend
on the local circumstances.
264
It will also be difficult in many cases and will entail a considerable amount of work for the
bhusa to be weighed in the field or the places where it is stocked as suitable weighing machines
may not be available at all such places.
Whilst, therefore, the Deputy Directors of Agriculture have been instructed to maintain
records, it must be recognized that the defects enumerated above must be considered at the time
of audit.
4. Minimum yield per acre - No norms of yield per acre are in existence in the department.
The yield of crops grown at the seed farms depend upon many factors viz. Sowing time,
availability of inputs, labour, irrigation facilities, attack of pests and diseases, whether officer of
Class-I rank is deputed to make the assessment of the crop yield on the basis of eye-estimates
for each crop before harvesting. Another officer alongwith farm manager is assigned the duty of
supervision of harvesting, thrashing, weighing and marketing. The Chief Agriculture Officer and
Farm Manager are personally responsible for planning and execution of all operations.
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APPENDIX - IX
(Referred to in Chapter – 11)
NOTIFICATION
Serial No. 54, Finance Department, Punjab Government Notification No.
1106/Agriculture/(1)/(111)-60/2312 Dated 31.5.60, the rates of Boring and Drilling have been
revised. These rates will be effective with effect from 1.7.2003 :-
1. Hand Boring
The rates of hand boring, when the owner will arrange and bear the expenditure of
labour, oil and cartage, as under. These rates will be as per metre.
Depth 150 M.M. radius
200 M.M. radius
250 M.M. radius
300 M.M. radius
380 M.M. or 400 M.M. radius
A) 0-25 Metre 12/- 17/- 32/- 42/- 60/-
25-50 Metre 13/- 22/- 37/- 47/- 70/-
50-75 Metre 20/- 35/- 45/- 52/- 80/-
75-100 Metre 35 40/- 55/- 70/- 90/-
100-125 Metre - 45/- 60/- 75/- 100/-
125-150 Metre - 55/- 70/- 85/- 110/-
150-175 Metre - 70/- 80/- 90/- -
175-200 Metre - - - 110/- -
B) Minimum rates of boring to be recovered
300/- 350/- 750/- 1000/- 1500/-
C) Footage Allowance Rs.0.50 per metre
D) Rate for Telescoping 150 M.M. Rs.10/- per metre 175 M.M. Rs.15/- per metre 200 M.M. Rs.15/- per metre 250 M.M. Rs.20/- per metre 300 M.M. Rs.30/- per metre
E) Rate for Logging
The logging will be done free of cost on the pipes upto 150 M.M. Radius and filter.
175 and 200 M.M. Radius Pipes Rs.15/- & Filter Rs.25/- per metre 225 and 250 M.M. Radius Pipes Rs.25/- & Filter Rs.35/- per metre 300 and 350 M.M. Radius Pipes Rs.30/- & Filter Rs.45/- per metre
F) Rate of boring of old Bores
The boring of different radius for the first two days will be as under:-
100 M.M. Rs.500/- 150 M.M. Rs.1500/-
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200 M.M. Rs.2000/- 250 M.M. Rs.2500/-
If the boring is not completed within first two days then Rs 250/- will be recovered extra
per day.
Note:- The owner will arrange and bear the expenditure of labour, P.O.L. and transportation charges under the above rates.
2. Percussion Rig
The rates of well boring with Percussion Rig will be double to the rates as at Sr. No. I
above. It has been seen that many a time the well owner neither arranges the transportation of
Boring Rig and other material nor provides chowkidar well in time then under those
circumstances, the department will arrange transportation of material and provide chowkidar.
When the arrangement of transportation of Rigs and other material and chowkidar is made by the
department then fee for boring will be as under. Transportation of material including loading and
unloading. These rates will be per metre.
Depth in metre 150 M.M. Dia 200 M.M. Dia 250 M.M. Dia 300 M.M. Dia 380M.M or 400 M.M. Dia
0-25 70/- 75/- 100/- 130/- 150/-
25-50 75/- 85/- 110/- 140/- 160/-
50-75 80/- 95/- 120/- 150/- 170/-
75-100 85/- 105/- 130/- 160/- 180/-
100-125 105/- 125/- 140/- 170/- 190/-
125-150 - 135/- 150/- 180/- 200/-
150-175 - 140/- 160/- 190/- 210/-
175-200 - - - 210/- -
a) The owner will arrange expenditure on Diesel and labour. If the department arranges labour
and diesel, the cost thereof is to be recovered from the bore owner separately for boring with the
Rig (Percussion) minimum advance of Rs 7500/- will be got deposited from the farmer.
b) The minimum rate for boring done with Percussion Rig of 8” dia, 10” dia, 12” dia and for
higher dia than the earlier ones will be Rs 2000/-, Rs 2500/-, Rs 3500/- and Rs 4500/-
respectively.
c) In case the arrangement of labour for extracting the casing pipes is not made by the owner
then department shall extract the casing pipes at its own level and the actual expenditure will be
recovered from the bore owner.
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3. Rotary Rig
Drilling rate with Rotary Rigs, customs bores will be as under. The owner will arrange
diesel and bear expenditure under these rates. The expenditure of Trial bore will be borne by the
Government and rate of drilling will be as under:-
Depth in metres Custom Bore Drilling Rate (Per Metre) in Rupees
Trial Bore Drilling Rate (Per Metre) in rupees
0-25 125/- 200/-
25-50 135/- 210/-
50-75 145/- 220/-
75-100 155/- 230/-
100-125 165/- 240/-
125-150 175/- 250/-
150-175 185/- 260/-
175-200 195/- 270/-
200-225 205/- 300/-
225 metre onwards 215/- 400/-
Note :
a. The expenditure on labour, transportation and Betonight clay will be borne by the
department under above said rates.
b. The permanent labour will be provided by the department for customs bores with the
Rotary Rigs and expenditure will also be borne by the department whereas the
arrangement and expenditure on daily paid labourers the number of which can be
increased or decreased according to work will be borne by the farmer
c. The arrangement of required water for bore with the Rotary Rigs will be provided by the
well owner.
d. The well owner will be responsible for digging the required size of ditch for customs
bores with Rotary Rigs. The expenditure will be borne by the owner.
e. Rs.5000/- minimum will be recovered from the owner for boring with the Rotary Rigs and
advance money will be a minimum of Rs 10,000/-.
f. The conditions at Sr. No. B and D above will not be implemented on trial bores.
g. The boring rates for Pilot Boring direct with the Rotary Rigs upto the dia of 8” or 10” will
be 50 and 60 percent of the respective full rates.
h. The boring rates for such tubewells which are not used for agriculture/irrigation purpose
will be charged at 100 percent enhanced rates.
4. Rate of Welding
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When welding set of the department is put into use, Rs.500/- minimum will be recovered
per tubewell. The transportation of welding set, the expenditure on diesel and required material
of welding will be recovered separately.
5. Rate of Development Fee
The rate of development fee of tubewell with the department compressor will be as
under:
(i) For compressor with 100 pound per square inch pressure Rs 600/- per day (for 8 hours)
(ii) For compressor with 250 pound per square inch pressure Rs 1400/- per day (for 8 hours)
The expenditure on diesel, labour arrangement of transportation will be made by owner.
In case the tubewell meant for development is not used for agriculture/irrigation, the rate for the
compressors with 100 pound per square inch pressure and 250 pound per square inch pressure
will be charged in total Rs 900/- and Rs 2800/- respectively per day (for 8 hours).
6. Transportation
The department will transport the material at the rates as under:
(i) Rate of Truck: Rs. 12/- per Km minimum Rs. 600/- will be recovered.
(ii) Rate of Tractor/canter Rs. 10/- per Km, minimum Rs. 300/- will be recovered.
Note: These rates will be applicable from 1-7-2003. The works commenced prior to this date will be completed at old rates.
Authority: Notification endorsed vide No. Agri. Engineer/EA/2003/778-81 dated 9-6-2003 from D.R. Kataria Agriculture Engineer (Tubewells) Punjab, Chandigarh
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APPENDIX - X
Important Orders relating to Jail Department
MAINTENANCE
1. Number of convict officials to be employed in Jails. - Limit of 10 percent laid down in
paragraph 383 of the Jail Manual is with reference to the total population of the prisoners
for the whole province.
2. Warders who are seriously sick in a jail or Civil Hospitals can be supplied with special
diet at the cost of the State – Para 925 of Jail Manual.
3. Receipts of prisoners on account of subsistence allowance, etc., paid to them at the time
of release should be obtained in the Remarks Column of Release Diary Register No. 2.
4. Instructions regarding proper upkeep of accounts by the Jail official are contained in para
1126 to 1139 Chapter XIII of the Jail Manual.
5. Repairs:- Superintendents of Jails are empowered for the execution of all petty and
annual repairs and original work and special repairs as per provisions contained in
PFR/D.F.Rs.
6. Subsistence allowance on release:- Amount at a prisoner’s credit earned by him and paid
to him on release is not to be considered when allotting subsistence allowance (road
money) to him under the provisions of paragraphs 528(1) of the Jail Manual
7. Recoveries from officials at fault - Superintendents are personally responsible to effect
recoveries as soon as they are ordered by the Inspector-General and in case an official
wants to make any representation it should be submitted after the recovery is made.
8. Disposal of cash found on the person of prisoners on admission to Jail - The cash found
on the person of prisoners at the time of their admission to Jail, may be used for the
repayment by Jail Superintendents under departmental regulations of similar sums due to
other prisoners on their release.
(Rule 7(2)(d) of the Treasury Rules)
9. Diet
(i) Calculation of diet - In the diet purchase, the rations for the morning meals should
be calculated on the counting of prisoners on the previous evening and those for
evening meals on the counting of the morning of the same day.
(ii) The scale of diet is fixed for the issue of fire-wood vide Para 920 of the Jail
Manual
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(iii) Laboring diet should be issued to those laboring prisoners who are exempted
temporarily from labour on medical grounds or otherwise in accordance with
paragraph 914 of the Jail Manual.
(iv) A maximum of 350 grams of fire-wood per head for parching 115 grams of grains
per head is issued to the prison as mid-day meals in the Jails. Full amount of 350
gm is, however, not required in all jails as some amount of wood is available on
the premises.
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SCALES OF DIET
I-INDIAN PRISONERS
FOOD
Class of Prisoner Dal Dal Masur
Dal Moong
Dal gram
Wheat Atta
Gram for parching
Salt Condiments
Vegetables
Sarson or Toria Oil
Fire wood.
Twice a week Once a week daily
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.
Laboring Diet Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm.
Male convicts over 16 years of age sentenced to rigorous imprisonment
70 70 70 70 580 115 15 7 230 15 350
Male convicts over 16 years of age sentenced to simple imprisonment who labour voluntarily.
Adult male Unconvicted criminal prisoners.
Non laboring diet
Male convicts sentences to simple imprisonment, all female prisoners, civil prisoners maintained at Government expenses. Male convicts under 16 years of age.
Juvenile Unconvicted criminal
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Important points and notes under the Scale of Diet:-
Point: When Ghee is issued to convalescents in lieu of oil, one fourth of 60 Gm. per prisoner per day
is allowed.
Note-1 The dietary of adolescent convicted prisoners is 115 grams of flour daily in excess of the scale.
Note-2 Dal of the same kind should not be issued on two consecutive days.
Note-3 Each laboring prisoner should get 60 gm. of Gur daily. Further, each non-smoking condemned prisoner shall receive 45 gms of Gur once a week in addition to daily ration of 60 gm. While those who wish to smoke should be allowed 2 cigarettes daily instead or 4 bides where cigarettes are either not available or other wise costly.
Note-4 Scale of firewood is increased from 365 grams to 465 grams per head for those Jail Kitchens where the average population of either Hindus or Mohammedans does not exceed 100 prisoners.
Note-5 Each convicted non-laboring prisoner should be supplied with 30 grams of Gur once a week.
Note-6 Half or full meal of rice at the scale of 580 gms and 465 gms. per day may be issued to laboring prisoners respectively belonging to the state of West Bengal, Bombay, Assam Bihar, Nepal, Andhra, Madras, Mysore, Kerala and Orissa, confined in the Jail if the wheat ration is surrendered by them in lieu of rice. The option of half or full meal of rice will be exercised by the prisoners to whom these orders would apply.
Point: Halwa shall be issued to all prisoners on the following festivals :- (1) Id-ul-Fittar (2) Id-ul-Zuha (3) Baisakhi (4) Dussehra (5) Guru Nanak’s Birthday (6) Guru Gobind Singh’s birthday (7) Chrismas day (8) Easter Sunday. The Halwa should be cooked out of their rations of Gur, Oil and Atta.
Note-7 Seasonal vegetables such as carrot, cucumber and radish may be issued to prisoners in raw form in addition to cooked vegetable upto a maximum of 230 grams per prisoner or less subject to their availability in the Jail garden.
Point: Even prisoner shall be issued a cup of tea daily measuring 250 grams (1/4 litre) which will be prepared according to the following formula.
40 cups (250 grams each) of tea.
Milk 1 Kg.
Sugar 800 grams.
Tea leaves 50 grams.
Note-8 50 Kg. of fire wood or 2 quintals of wood shaving waste Boora in lieu of 50 Kg. of fire wood shall be issued for parching one quintal of gram (Approved by HR Government memo No. 16507-5JJ-67/33947, dated 14-November, 1967.
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II- INDIAN PRISONERS IN EXTRA-MURAL LABOUR JAILS
Twice a Week. Once a week Meat or Dahi
Daily
Dal Urd
Dal Masar ordinary
Dal Mung
Meat Dahi Wheat Oil Salt Cond-iments
Veget-ables
Gram for parching
Fire wood
Wheat flour made into bread to be given with parched or boiled gram to convicts employed on excavation work only.
Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm. Gm.
140 140 140 230 175 580 40 15 15 230 175 350 140
Note- Dal of the same kind should not be issued on two consecutive days.
III- EUROPEAN PRISONERS
Foreign prisoners will be provided diet as far as possible in accordance with their
habits.
Scale of diet for “A” and “B” class prisoner as accustomed to eastern mode of
living is as under:-
Flour 465 grams.
Dal 70 gm.
Ghee 60 gm.
Potatoes 115 gm.
Salt 15 gm.
Condiments 15 gm.
Sugar 60 gm.
Tea 7 gm.
Vegetables 230 gm.
Milk for tea or curd out of it 460 ml. gm. Dahi 230 gm.
Firewood 1 Kg. 860 gm.
For meat eaters - The above diet will be issued, except on five days of the week
230 gram of meat will be in lieu of 340 gram of mild. In the case of Muslim prisoners
eggs or fish as alternate to meat should be issued, if demanded.
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Note- This diet will be spread over three meals during each day as follows:
(i) Early morning meal
Atta 115 Gram
Ghee 15 Gram
Potato
Tea
Dahi
Sugar
Condiment
(ii) Mid day meal-
Atta 230 Gram
Vegetable 230 Gram
Ghee 30 Gram
Condiments
(iii) Evening meal-
Atta 230 Gram
Dal
Ghee 40 Gram
Condiments
Milk or meat or fish or eggs
Sugar
Note During summer cold drinks may be issued in place of tea, if desired and within limits of cost.
Note 2) Seasonal Vegetables such as carrot, cucumber and radish may be issued to prisoners in raw form in addition to cooked vegetables upto a maximum of 230 Gram per prisoner or less subject to their availability in the Jail garden.
(iv) As gur is a part of the prisons dietary for prisoners sanctioned to labour, its issue
should be stopped for purposes of sweetening dalia and mild to such prisoners as receive
this gur subject to the special orders of the M.O. sanctioning gur in addition to that
received in ration.
Normally the spare salt in the ration may be used with dalia.
10. Sanitation (i) Issue of powder has been sanctioned to prisoners requiring it to
remove hair.
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(ii) Firewood for washing clothes of prisoners-40 Kg. of firewood should be issued
for heating Sajji water used for washing clothes of 100 prisoners on Sundays.
(iii) The supply of oil and soapnuts is sanctioned to Sikh prisoners once a week.
(iv) The scale of oils is fixed 29 gm once a week for above mentioned prisoners.
(v) The scale of soapnuts as fixed at 58 grams or 29 grams of country washing soap
for prisoner once a week is permitted by rules to let hair grow long.
(Authority: I.G. Prisons Memo No.22330 dated 22.6.76)
11. Purchases (i) 10 per cent deduction from the bills of contractors is obligatory
even if contract rates are available by the time payment of 90 per cent of the bill is due to
the contractor and deduction should be kept back until the receipt of the next supplies and
consequent payment of 90 per cent of their cost.
(ii) Each supply should be treated as entirely a separate transaction and fact of
payments both 90 per cent at first and 10 per cent later on when actually made should be
recorded against the relevant entry in the Indent Register No.59.
(iii) Firewood should be purchased before the rainy season, as it is generally
economical to purchase at that time.
12. Civil Prisoners (i) The cost of Railway passes and conveyance allowance shall
be borne by Government.
(ii) Refund of diet money of civil Prisoners – Rule 796 of the Jail Manual which
appears to be merely a departmental order issued for administrative convenience is not an
authority for the proposition that the money in question if not claimed within two months is
to be forfeited to Government. The money belongs to the decree-holder and he can claim
the amount under the Limitation Act at any time within 3 years from the date when it
becomes payable to him.
All indents for the issue of miscellaneous articles from the “Stores Godown” for
repairs to buildings, etc in Jails must invariably be signed by the Deputy Superintendent
and the same should be retained carefully for audit purposes.
13. Appointment of executioner for carrying out executions of condemned
prisoners in the Jails of Punjab - The Punjab Government have sanctioned the
payment of an execution fee of Rs. 100* per execution to the two sweeper warders,
attached to the Central Jail, Patiala for performing the duties of the executioner whenever
called upon to do so.
* Note:- Reference to Jail Manual for latest rate should be made.
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14. Employment of literate convict teachers for teaching illiterate prisoners –
Government have sanctioned the employment of literate convict teachers for teaching
illiterate prisoners confined in jails in the Punjab State, at the scale of one convict teacher
for every 50 prisoners, on payment of fixed* amount per mensem to each convict teacher,
thus employed, on a permanent basis.
15. Issue of Uniform to Jail Employees
(i) The issue of uniforms at the expense of Government is authorised to all
Assistant and Deputy Jailors and Deputy Superintendents according to their ranks as
provided in paras 352 and 353 of the Punjab Jail Manual.
(ii) Revised scale of uniforms for warders- The Punjab Government have sanctioned
the following scale of uniforms for jail warders.
(a) Winter Wear-Drill blouse to last 2 years. Woolen jerseys to last 3 years instead
of walded waistcoat which lasted two years. Great Coats to last 5 years.
(b) Summer Wear – Khaki twill skirt to last one year. Drill shirt to last 3 year.
Cotton Patties to last two years.
(c) Both seasons-Pagrees to last one year. Shoes to last one year.
(d) Shirts and shorts shall not be worn on special parades. On enlistment 2 blouses,
2 knickers, 2 pair woolen patties, 2 pugrees, one shirt, one short, one great coat, one
jersey, one pair of shoes and one pair of cotton patti will be issued.
(iii) The President of India is pleased to accord sanction to the issue of uniforms to
the Executive staff of the Jails Department at the following scale:-
Articles Period during which each article continue to be Government property from the date of issue
Male Warders:
1. Drill Suit 2 Years.
1 Drill Short 2 Years.
1 Pugree 1 Years.
1 Khaki Twill Shirt 1 Years.
1 Pair of Shoes 1 Years.
1 Kullah or muslin 4 yards eleven inches 2 Years.
1 tin Polish (Chevrous) 1 Years.
* Note:- Reference to Jail Manual for latest rate should be made.
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1 Pair cotton Patties 1 Years.
1 Woolen jersey 3 Years.
1 Great Coat 4 Years.
1 Set of buttons and letters 5 Years.
Sword belt 10 Years.
Waist belt 10Years.
Ammunition pouch 10 Years.
Rifle sling 10 Years.
1 Whistle Always
1 Sword Always.
1 Betton Always
Female Warders:-
1 Chaddar 1 Years.
1 Pair Pyjamas 1 Years.
1 Cotton Coat 1 Years.
1 Pair of Shoes 1 Years.
1 Woolen jersey 3 Years.
Both Sexes:-
1 Kit box Always
1 Chorpoy Always
Note I Two drill suits, 2 pugrees, One shirt, one short one Great coat, one Jersey, one pair of shoes and two pairs of cotton patties will be issued to male warders and 2 kurtas and 2 pyjamas to female warders as a first issue, in addition to other articles to which they are entitled.
Woolen jersey and great-coat shall not be issued to, warders enlisted between
the 15th April and 1st September until the 15th of the later month.
(Para 358 of Jail Manual)
15(A) Supply of vegetables to officials- When the requirement of the prisoners in the
matter of vegetable and condiments have been fully met, any surplus left over after
providing for a stock of dry vegetables for hot weather use, may be issued to the prison
staff as per schedule given below:-
Sr. No.
Designation Daily scale of vegetables Kg.
Monthly rate Rs
1. Superintendent, Deputy Superintendent and Medical Officer.
2 24.00
2. Assistant Superintendent 1.5 18.00
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3. Head Clerk and Accountant 1 12.00
4. Dispenser, Clerk and Head Warder 1 8.00
5. Warder, Matron, Tunkeys of Judicial lock ups. 0.5 4.00
The supply of vegetables for each official/officer shall be set out only for
inspection by the Superintendent on his arrival at the Jail, who shall ensure equitable
distribution of surplus vegetable to entitled categories of staff. If after the prisoners and
establishment have been supplied, a surplus is left it should be sold in the interest of the
state. The sale proceeds and the amount recovered from the official (for supply of
vegetables) should be deposited in the treasury and the sum deducted from the cost of
Jail maintenance in the annual accounts. It must be distinctly understood that the free
ration to the establishment does not include condiment antiscorbaties of food grains of any
kind.
Note- If vegetables have to be purchased for a Jail, their issue to the staff shall cease.
16 Reciprocal arrangements for the recovery of maintenance charges of the
prisoners, with certain States.- (i) It has been decided that the charges for maintaining
prisoners transferred under section 40 of the Prisoners Act from the Punjab State and
vice versa should be borne by the respecting States receiving the prisoners excepting the
following States. The maintenance charges will be borne by the transferring State/Union
Territory.
1. Chandigarh Administration
2. Delhi Administration
(ii) Payment of conveyance and the incidental charges of prisoners - The Punjab
Government have approved the procedure with retrospective effect (from the date of
inception) that the State sending Prisoners to other States under the provisions of Section
40 of the Prisoners Act No. III of 1900, or under Section 3 of the Transfer of Prisoners
Act, 1950, or under Section 3 of the Prisoners (Attendance in Courts) Act, 1955 should
bear the conveyance and other/incidental charges connected with their movement.
Incidental charges mentioned above will include dietary expenses during transit.
However, the dispatching State will not bear the diet expenses during the stay of the
prisoners in the other state for the purposes of trial and also his travel expenses for
coming back thereto.
1. Prisoners Act, 1900-From the year, 1900
2. Transfer of Prisoners Act, 1950-April, 1950
279
3. The Prisoners (Attendance in Courts) Act, 1955-Ist January, 1956
17. Grant of Bus fare to prisoners on release -The Punjab Government have agreed
in allowing prisoners on their release, actual bus fare in cases in which it is more
convenient for them to travel by bus than by rail subject to the condition that the bus fare
does not exceed the cost of 2nd class railway fare for the same journey.
(Para 528 of Jail Manual)
18. Scale for issue of condiments and firewood to sick prisoners for cooking meal-
The Government of Punjab have sanctioned the issue of extra fuel, salt and condiments at
the following scale for cooking meat, whenever it is prescribed as an additional diet to
sick prisoners confined in jail hospitals in Punjab.
Fuel 232 grams
Salt 3.5 grams
Condiments 1.75 grams for each 232 grams of meat
(Para 925 of Jail Manual)
19. Constitution of Local Purchase Committee for the purchase of dietary articles-
(i) The Industries and Supplies Commissioner and Secretary to Government, Punjab,
Industries, Food and Supplies Department ordered constitution of local purchase
committee for the purchase of dietary articles, Vide his Memo No.14192-5CB-65/30309,
dated 30th October, 1965. The main functions of the local purchase committee are give
as per Annexure I to this Appendix.
(ii) In the case of sub-Jails, the Superintendents Sub-Jails should address to the
Deputy commissioner to nominate the Sub-Divisional Officer as his representative to
attend the local purchase committee. Similarly, District Food and Supplies Officer and
Chief Agricultural Officer, should attend the meeting as per Government instructions.
20 Contracts for supplies
The detailed instructions regarding entering into contracts are given in the
Annexure II to this Appendix.
Contract for the supply of Milk to Punjab Jails - The following requirements
should be fulfilled while dealing with such tenders:-
(i) The tenders should be opened by the Superintendent, Jail and in token thereof, he
should put his dated initials on the same.
(ii) The tenders should be diarised.
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(iii) Tenders should be called for, well in time say one month in advance of the expiry
of the previous one so that sanction could be conveyed before the terms of new
contract started.
(iv) Original Tehsil rate, date of inviting tenders alongwith the enquiries of the Deputy
Superintendent regarding market rate should always be linked with the contract
papers sent to Inspector-General, police for necessary sanction.
21. Purchase of dietary articles through purchase committee
(i) articles other than dietary (soap, nuts; etc.) which do not constitute any part of
the dietary should continue to be purchased according to procedure previously followed,
(a) Wheat should always be purchased from the Civil Supplies and Food
Department only. Imported wheat is to be consumed in the Jail.
(b) Gram if not available with civil Supplies Department may be purchased through
local purchase committee.
(ii) Government have approved the proposal that Jails department may register firms
dealing with dietary articles, as approved contractors by securing suitable amount of
permanent security, as per practice in the Store purchase Organisation.
22. Local purchase of dietary articles through Purchase Committee - (i) It becomes
incumbent upon Superintendent, Jail to exercise proper vigilance and ensure that the
purchases are made in the most economical manner. In this connection, attention is
invited to paragraphs 947 and 948 of Punjab Jail Manual, under which responsibility for
the purchase of articles at economical and competitive rates is that of the Superintendent,
Jail himself. Further, under para 948 ibid in the event of combination and consequent
higher rates, it is open to the Superintendent, Jail to postpone the purchase and take steps
to break up the combination by bringing in tenders from other markets. It is found that
contractors have pooled and are quoting high rates, the purchases can be made by the
Committee from the local mandi or from other important mandies situated in the area
which produces particular grain, etc., in abundance and if the market rates there, are
sufficiently low (the transport charges from outside stations should also be kept in view
while arriving at the decision).
(ii) It has also been noticed that despite the repeated instructions to this effect that
purchases should be made at the appropriate time, when the new crop arrive in the
market and the rates are favourable, the purchases are being made off the season. This
results in excessive and avoidable expenditure to the State Exchequer. The
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Superintendents, Jails, will be personally held responsible for the lapse and the excess
payment will be recovered from them if they fail to discharge this obligation.
(iii) There is also a tendency to split up the supply order to avoid sanction of the
competent authority. This is against the cannons of the financial rules. The supply of
different commodities should be so arranged that they should be sufficient to meet the
requirements for 15 months as per para 947 of Punjab Jail Manual.
(iv) It has also been noticed that there is much competition amongst the tenderers as
few persons take up to tender their rates. Thus reasonable competition is not created and
the tenderers dictate their own terms. To discourage this tendency, it has been decided
that where the purchase is to be made in excess of prescribed limits as per PFR/DFR
tender notices may be got published in two daily newspapers well before the date of
meeting.
(v) As regards fire wood, it is generally uneconomical to make purchases during
winter season when the rates are high. The purchase of wood may be made before the
rainy season, keeping in view the storage accommodation.
23. Decentralisation of work relating to store purchases
(i) In order to remove bottlenecks in the existing purchase procedure and to make it
more practical, Government have decided to decentralise the store purchase procedure as
per details given in Annexure to this Appendix.
(ii) It has been decided that the dietary articles shall continue to be purchased
through the District Purchase Committee as already constituted for the purpose. In the
case of other items purchased on the Maintenance side like cloth, electric bulbs, bicycles,
etc. These shall also be purchased on the basis of rate contract arranged by the
Controller of Stores, Punjab. In the case of any other item which may not be covered by
the rate contracts arranged by the Controller of Stores, it may, however, be purchased
through the standing Purchase Committee constituted for this department.
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ANNEXURE - I
1. Constitution of a District Purchase Committee consisting of the following officers
to effect purchase of dietary articles, food-grains, fodder, poultry feed, etc. required for
use in various Government Departments in each district :-
(i) A representative of the Deputy Commissioner.
(ii) District Food and Supplies Officer
(iii) District Agriculture Officer.
(iv) Indenting Officer or his representative (Convener).
If necessary, a representative of the Marketing committee should also be
associated. The representative should be gazetted officers and not subordinate officials.
At least three members shall essentially include the indenting officer or his
representative shall form the quorum.
2. The functions of the committee would be as under:-
Purchase will be made on competitive rates. The requirements will be notified
and given proper publicity at the time of inviting competitive rates, under intimation to the
Controller of Stores, Punjab. Intimation about necessary purchases would also be given
by the indenting officer to the firms on the approved list of the Controller of Stores,
Punjab, a list of which would be separately circulated by the Controller of Stores, Punjab.
The Committee would be competent to invite quotations on the spot also by visiting
relevant markets of the required stores and purchases decided after inspection of material
offered by the different parties. In case any rate contracts for the required items have
been executed by the Stores Purchase Department, the same shall be taken into
consideration for making purchases.
(b) Proper proceedings of the meeting will be drawn out by the Indenting Officer or
his representative which shall be signed by the members forming the quorum. A copy of
these proceedings will also be sent to the Stores Purchase Department for record.
The reasons for ignoring the lowest rates, if any, would be recorded in details in
the proceedings of the committee.
(c) The decisions of the Committee should be unanimous. In case of disagreement
between the members, the matter shall be referred to Government in the Industries
Department through Controller of Stores, Punjab. The decision of the Government shall
be final.
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(d) The record of proceedings will be retained in the office of the indenting officer
concerned who will place the orders with the firms in accordance with the decisions of
the Committee.
(Memo No. 14192-50-B-65/30309 dated 30th October, 1965)
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ANNEXURE II
Memo No. 32546/GI/A.I./C-52-II, dated 21 November, 1973, from the Inspector General of Prisons, Punjab, Chandigarh, to the Superintendents of all Jails in the Punjab.
Subject:- Contracts for supplies-Correct procedure to be followed.
Inspite of instructions issued on the subject,-vide this office circular No.
20621/GI/M.I. 652 (II), dated 12th August, 1961, it has come to my notice that the
Superintendents of Jails are not following correct legal procedure while issuing tender
notices and entering into contracts with the suppliers for the supply of dietary articles and
other jail supplies. In most of the cases, the Superintendents of Jail do not even get an
agreement form signed from the suppliers. The procedure for inviting tenders and
entering into contracts with suppliers is given in Appendix XIV of the Punjab Financial
Rules, volume II. Besides these Rules, the Punjab Jails Manual has also prescribed the
following forms:-
(i) Form PJM 189-Form of tender.
(ii) Form PJM 189(a)-Schedule.
(iii) Form PJM 189(b)-Acceptance of tender.
(iv) Form PJM 189(c)-Instructions to tenderers.
(v) Form PJM 189(d)-No demand Certificate for contractors.
(vi) Form PJM 189(e)-Notice calling for tender.
These forms are very elaborate and show how a tender notice is to be issued,
how the tenderer is to fill his tender form, what are the schedules of rates, essential
conditions of the contracts and the acceptance to be issued to the contractor.
2. The constitutional provision regarding contracts, which is mandatory has been laid
down in Article 299 of the Constitution of India which states:-
“All contracts made in the exercise of the executive power of the Union or of a
State shall be expressed to be made by the President or by the Governor of the State as
the case may be and all such contracts made in the exercise of that power shall be
executed on behalf of the President or the Governor by such persons and in such manner
as he may direct or authorise.”
In pursuance of the above provisions of the Constitution, the Government of
Punjab in the Home (Judicial) Department-vide Notification No. SO-157/Cons/ART-
299/65, dated 7th July, 1965 has authorised the following officers of the Jails Department
to enter into contracts on behalf of the Governor of the Punjab:-
285
(i) Contracts for the supply of articles and grinding of wheat, etc., where the requirements do not exceed six weeks.
By Superintendents of Jails concerned.
(ii) Contracts for the supply of articles for use in the Jails and grinding of wheat etc.
--do--
(iii) Contracts regarding the sale of articles manufactured in Jails, sale of produce from fruit-trees, surplus vegetables and fodder from the Jail garden, sale of surplus or unserviceable articles, viz, clothing, tools and implements and miscellaneous articles.
By Inspector-General of Prison, Punjab.
3. While issuing a tender notice by a Superintendent of a Jail, it should be borne in
mind that the tender notice should be issued for and on behalf of the Governor of the
Punjab. You may suitably modify the specimen form of tender and incorporate all the
essential terms and conditions therein. Also please consult from Punjab Jail Manual
189(e). Preferably, a condition should also be inserted to the effect that conditional
tenders are likely to be rejected. The idea is that some of the tenderers put in certain
conditions which later on lead to dispute and we should safe-guard against all such
disputes beforehand.
But where the rates are favourable to the department the conditional tender
should not be rejected outright without sufficient reasons. Rather, the supreme
consideration should be the rate offered by the tenderer.
4. The tenderer should submit his tender in Form PJM-189 supported by schedule of
rates in Form PJM-189(a), and the instructions for tenderer in Form PJM-189(c) should
also be issued to the tenderer for filling the form.
5. After the tenders have been scrutinised and the lowest tender accepted, the
successful tenderer should be informed of the acceptance in Form PJM 189(d). He
should also be informed to sign an agreement which shall be accepted and signed by the
Superintendent of the Jail on behalf of the Governor of Punjab. It is only when such an
agreement is signed by the Contractor and the Superintendent of Jail that a valid contract
comes into being. A specimen of the agreement forms is also enclosed for your
guidance. In this form there is a reference to Schedule ‘A’ and Schedule ‘B’. Schedule
‘A’ incorporates the description of material, rates, unit and delivery schedule etc.,
whereas schedule ‘B’ incorporates the general conditions of contract. Both these
schedules have been published as Annexure II to Appendix XIV of P.F.R., Volume II
and are analogous to PJM Form 189(a) and 189(c).
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6. All these conditions may not be relevant to a particular contract. What is
required is that all the essential terms and conditions which the Contractor has to comply
with should be incorporated as an Annexure to the Contract agreement along with the
rate, delivery schedule, etc. This Annexure should be signed by the Contractor as well as
by the Superintendent of Jail. This Annexure is considered as a part and parcel of the
contract-agreement and will be the basis of any subsequent dispute arising out of the
contract. Therefore, you should be very careful in not omitting any material terms and
conditions from being incorporated in the agreement. These conditions should be self-
contained and no reference to any previous notification or letter should be made in these
terms and conditions.
7. It has also been observed that the amount of earnest money demanded with the
tender is generally not adequate with the result that the successful tenderer finds it very
easy to rescind from his offer. The amount of earnest money should be Rs. 500 as
intimated by the Controller of Stores, and this should be confiscated if the successful
tenderer fails to furnish the additional 10 percent security before the start of the contract.
10 per cent security for due performance of the contract should be got deposited by the
Contractor within ten days of the issue of the notice of acceptance of the tender, and
before signing the formal agreement. It may be noted here that if the contractor fails to
furnish the amount of 10 per cent security, no binding contract comes into being and such
agreement is likely to be declared as void by the Court. Therefore, in such cases, the
only action which can be taken against the contractor is that his earnest money should be
confiscated.
8. In case supplies are not made by the tenderer according to the terms and
conditions laid down in the contract, the required supplies should be purchased from the
local market at the risk of the defaulting tenderer. The loss, if any, incurred on this
account should be adjusted from the security deposit. In case amount of the security
deposit is not enough to cover up the loss, legal proceedings must be reported to.
9. The above instructions should be strictly adhered to by the Superintendents of the
Jails while effecting purchases.
Instructions to Tenders- Rates of Security Deposits
(i) For a contract not exceeding Rs. 10,000 in value 10 per cent with a minimum of
Rs. 25/-.
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(ii) For a contract between Rs. 10,000 and Rs. 30,000 in value- 7 per cent with a
minimum of Rs. 1,000/- and a maximum of Rs. 2,000/-.
(iii) For a contract exceeding Rs. 30,000 in value 5 per cent with a minimum of Rs.
2,000/- if the security calculated on this basis exceeds Rs. 6,000/- the amount may be
specially fixed by the Administrative Officer concerned who may also at his discretion
increase or decrease the amount of the security to be furnished with reference to the
probable loss or inconvenience that would result to Government from failure on the part
of the contractor.
10. The security deposit to be furnished must be in one or other of the following
forms;
(a) Cash- This must be lodged in a Government Treasury.
(b) Government securities (including Postal Cash Certificates)-Postal Cash
Certificates will be accepted at the value at which they can be cashed at the
time of deposit.
(c) Government Promissory Notes- These will be accepted at their market value at
the time of deposit together with all incidental charges or expenses and shall be
recoverable on demand.
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Copy of letter from Controller of Stores Pb No.40553 dated 2.12.1991 reg. Stores
Purchase Rules/Approved sources of supply of Jail Made articles to Punjab
Government Officers.
Sub: Stores Purchase Rules/Approved sources of supply of Jail Made articles to Punjab Government Officers
It has been brought to the notice of this office that various Departments/Indenting
Officers do not observe rules as contained in Appendix II (referred) to in note 3 below
rule 8.3) of P.F.F. Vol. II (Appendix and Forms) Fifth Edition (Corrected upto 31.3.1984)
and are making direct purchases against the rate contracts arranged this office without
exhausting the approved sources of supply as provided under the said rules. The extract
of relevant provisions is as under:-
Para 1 “It is obligatory on all officers to obtain the articles against Govt.
requirements from the Jails Factories/Institutions/Indian Red Cross Punjab
State Branch etc. run by Departments of State Government in which they
are prepared.
Para 4 “If on receipt of the Indent the source concerned is unable to comply with
it he shall at once inform the indenting officers accordingly who shall then be at liberty to
resort to purchase against rate contracts if available otherwise may make local purchases
within his competence.
3. Inspector General of Prisons, vide his U.O. No. 962 dated 17.5.91 have supplied
a list of items being manufactured in the respective jail.
4. The State Government in the Industries Department have taken various indenting
officers/DD’s in the State. It has, therefore, been desired to ensure the
observance/compliance of the above relevant rules before resorting to the operation of
rate contract/marketing failing which they would be responsible for all the consequences
arising thereto.
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APPENDIX - XI
Important Order relating to Medical Department
(A) Mental Hospitals, Amritsar
1. Recovery of the maintenance charges of mental patients classed as vagrants- As
regards patients admitted in the Punjab Mental Hospital who have no fixed residence and
who have previously been classed as “vagrant”, local bodies, under section 52 of the
Punjab Municipal Act (prior to its amendment in 1933) and Section 37 of District Board
Act liable to pay for those pauper lunatics who are sent to the Mental Hospital from the
area under their authority irrespective of the place of residence of the lunatic concerned.
The Punjab Government has, however, accepted liability for the maintenance charges of
all those mental patients who were classed as “vagrant” on or before 31st March, 1929.
In determining who shall pay for those vagrant patients who are admitted after that, the
Medical Superintendent should follow the principle that the local body is responsible in
whose area the patient was arrested. These orders will not affect any cases in which
orders have already been passed separately by Government. Departure from the
principle indicated above in any special case would require the orders of the Government.
The maintenance charges of pauper mental patients who have been transferred
from the criminal to the non-criminal side after expiry of their sentence should be met
from the state revenue.
2. Recovery of cost of maintenance in the Punjab Mental Hospital Amritsar, of
Criminal and Non-Criminal, mental patients of out-side State and administration:-
(a) In suppression of all previous orders, the Punjab Government has decided that the
cost of maintenance of mental patients, criminal as well as non-criminal, in the Punjab
Mental Hospital, Amritsar, due from other States and administration should be recovered
from them except in the case of States with which this State has reciprocating
arrangements and the administrations which are directly under the control of the
President.
The liability of other States and Administrations, in the case of non-criminal
lunatics, is to be decided in each case on the principles mentioned in Section 89-B of the
Indian Lunacy Act, 1912.
(b) As per section 89-B(b) of the Indian Lunacy Act, 1912, the cost of maintenance
of lunatic domiciled in India is to be borne by the State Government in which the lunatic
has last resided for the period of five years before the reception order was made or if the
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lunatic has not been resident in any one State, for such period, by the Government of the
State, in which such order was made. The cost of maintenance as defined in section 3(2)
of the said Act includes the cost of lodging maintenance, clothing and care of a lunatic.
As per Manual containing rules made under the Act, for the management and
superintendence of the Punjab lunatic Asylum Amritsar, the cost of maintenance of
ordinary patients and special class patients, would be recoverable from the person/Estate
so assigned, as per the rules, while in the Punjab State, the maintenance cost would be
met from fined contributions recoverable at Re. 1 per hundred population from the
Municipal Committee, Notified Area Committees, Small town Committees and at 0.50
paise per hundred population, per District Board (now Zila Parishad).
3. Remittances into Treasury by the Mental hospital, Amritsar- The Punjab
Government has relaxed the provisions of rule 7(1) of the Treasury Rules (Punjab) to the
extent of allowing the deposits to be made twice a week.
4. Account of the garden produce in the Mental Hospital-Registers should be
maintained to show what vegetables are grown in the garden attached to the Punjab
Mental Hospital and what vegetables are actually received from the garden for
consumption in the Hospital and it is not necessary to keep complete accounts of all the
garden produce as is the practice in case of jail gardens in this State.
5. Recoveries from local bodies etc., of the cost of maintenance of pauper lunatics
in the Punjab Mental Hospital, Amritsar-
(a) Accounts of recoveries of maintenance charges of pauper lunatics from local
bodies and other States should be checked once a year by the Inspection Civil (Audit)
Staff at the time of annual audit of Punjab Mental Hospital.
(b) Medical Superintendent, Punjab Mental Hospital, Amritsar should make the
necessary recoveries from local Bodies and other States of the amount due from them on
account of the cost of maintenance of mental patients in the Punjab Mental Hospital,
Amritsar.
6. The charges incurred for providing the patient with travelling expenses (detailed
below) for his journey home should be treated in the same manner as the cost of
maintenance of the lunatic up to the day of discharge from the mental hospital. If he was
maintained at the mental hospital by his friends, the cost should be paid out of the
remittance sent by them for the purpose, otherwise, it should be charged to the source
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(whether State Revenue or Municipal or Cantonment Fund) which was charged with the
maintenance of the lunatic.
(b) The cost of maintenance of lunatics in mental hospitals when defrayed by
Government is a State liability Under Section 3(2) of the Indian Lunacy Act, 1922. The
cost of maintenance includes the cost of removal from a medical hospital.
(c) As the pay of attendants, ayahs and sweepers engaged under paragraph 175 of
the Punjab Mental Hospital Manual is paid by relatives in case of private patients and
local Bodies in case of paupers, such attendants, ayahs and sweepers will not be treated
as Government employees for the purposes of Rules 8.73 and 8.97 of the Punjab C.S.R.,
Volume I, Part I.
7. Details of expenses- One railway ticket for so much of his journey home as can
be performed by rail.
8. Expenditure connected with the maintenance of Military Lunatics- The following
procedure should be adopted in adjusting expenditure connected with the maintenance of
Military lunatics in the Civil Lunatic Asylums:-
(i) In the case of lunatics still in the service of the Army of India, the debt for
maintenance charges will be raised by the Civil Accountant-General concerned
against the Controller of Defence Accounts who audits their pay and allowance
for adjustment as a charge against the Defence Estimates.
(ii) In case of lunatics discharged from the Army, the charges will be borne by the
Civil Estimates in the same way as similar charges for non-military men.
9. Admittance into Mental Hospital of Military Insane Prisoners- As on the Military
side, no adequate facilities exist for looking after such persons, and as there may be some
delay in ascertaining the state of domicile of the patients, it is desirable that such cases
should continue to be transferred to the nearest civil mental hospital for treatment. The
military authorities have, however, accepted the principle that the cost of the patients
transferred to the nearest civil mental hospital and hence to a similar hospital in the State
of his domicile, should it happen to be different from that in which he was originally
detained, should be met from Defence estimates. The incidence of the cost of patient’s
maintenance in mental hospital being determined under the provisions of section 89-
B(i)(b) of the Indian Lunacy Act, 1912 as amended by Act VI of 1922.
Note- The Government of India have decided that with effect from the Ist April, 1929,
the cost of moving Indian Military Lunatics discharged from the service to the nearest
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Civil Mental Hospital for treatment and hence to a similar hospital in the State of their
domicile will be adjusted against the Defence Estimates.
10. Inter State adjustments for the recovery of maintenance charges of insane-
Between Punjab Government and Bombay (now Maharastra Government), no claims
shall be preferred or admitted in future on account of the cost of maintaining mental
patients. The Punjab Government have decided to enforce a reciprocal arrangement with
that Government.
No claim will be made by States against each other on account of recovery of
maintenance charges of lunatics of one State treated at the mental hospital of another.
11. Examination of blood received for Washerman/Morbid material received from
Charitable Hospitals/Non-Government Hospitals at Government Bacteriological
Laboratory. No work or class of work involving the acceptance of fees, may be
undertaken on behalf of a private person or body or public body, except with the
knowledge and sanction whether general or specia l of the Government.
(Rule 2(a) of Appendix 8 of Punjab C.S.R., Volume I, Part II).
12. (a) For private bacteriological, pathological and analytical work carried out in
Government laboratories and the Chemical Examiner’s Department, 50 per cent of the
fees, shall be credited to Government, the remaining (50 per cent) being allowed to the
office of the Laboratory or the Chemical Examiner, as the case may be, who may divide
it with his assistants in such manner as he considers equitable. No payment, will,
however, be made to officers from the sale proceeds of those vaccines, which are used
on a large scale for prophylactic purposes, for example, T.B., Cholera, Influenza and
Plague Vaccine. The sale proceeds from other vaccines will be divided between
Government and the Bacteriological Laboratory in the ratio of 50:50 per cent.
(Rule 2(c) of Appendix 8 of Punjab C.S.R. Volume I, Part II).
(b) The scale of fees, which the Chemical Examiner may receive from other
Governments, Municipalities and private parties for analysis is given in Annexure B to
Appendix B of Punjab C.S.R. Volume I, Part II.
The rates shown in the rules are maximum which a medical officer will be free to
reduce or remit if he is entitled to appropriate them to himself. In cases, where the fee is
divisible between the Medical Officer and the Government, the former may charge lower
rates, in special cases, where he considers it necessary, either owing to the pecuniary
circumstances of the patient or for some other reason of public interest and the share of
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Government will be calculated on the basis of the fee actually realised instead of the
schedule fee, provided that the approval of Government is obtained by a general or
special order in this behalf.
(Rule 2(d) of Appendix B of Punjab C.S.R. Volume I Part II).
B. Medical and Dental College
(i) Fee remissions- While accounting remissions of fees to the extent of 10 per
cent of the number of Punjab students as sanctioned in Punjab Government letter no.
2219-S(Medical), dated the 8th August, 1925, fractions amounting to 5 or more should be
reckoned as whole numbers and fractions less than 5 be ignored.
(ii) Intention of the Punjab Government (Ministry of Education) is that half fee
concession should be equivalent to one whole fee remission.
13. Grant to the St. John’s Ambulance Association - It is administered by the
Director, Health Services, Punjab and the grant is for medical and not for public health
purposes. The expenditure connected therewith should be recorded under the detailed
head “St. John’s Ambulance, Association” subordinate to the minor head “Grant for
medical purposes” under the Major head “2210-Medical”.
14. Scholarship awarded by local bodies -The money received on account of private
scholarships awarded by local bodies to students at the Medical College, Amritsar, should
not pass through the Government accounts. These scholarships should be distributed by
the Principal of the College to the students concerned on receipt of the money from the
donors to whom the students receipts should be sent after the money has been disbursed.
15. Fees for the registration of patients - It has been decided by the Government of
India, Ministry of Health with the concurrence of the Ministry of Finance, that the
receipts in respect of fees realized for registration of patient and proprietary medicines
should be credited to the head “0210-Medical, Misc. Fees under the Drugs Rules, 1945
(Central) in the accounts of the various Accountants General concerned and that it is not
necessary for the Accountant General to pass the credits to the Accountant General,
West Bengal. The Accountant General, will however, furnish a monthly statement of
fees realised to the Director, Central Drugs Laboratory, 110, Chittaranjan Avenue,
Calcutta.
16. Credit of Purchee fee into the treasury - Sanction of the Government of Punjab is
hereby accorded to the depositing into the treasury of purchee fee realised from patients
in the Ayurvedic and Unani Government dispensaries which are situated at, long distance
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from the treasuries and where means of transport are not easy, once a month instead of
once a week, subject to the following conditions:-
(i) The amount should be remitted into the treasury earlier, if and, when it exceeds
the limit justified by the security furnished by the Vaid and Hakims.
(ii) In cases where the money order commission is less than the traveling allowance
admissible to the Government employee for depositing the “fees” into treasury,
the amount, if possible, be remitted by money order, under rule 2.9 of the
Subsidiary Treasury Rules (Punjab).
(iii) The collections during a calendar month should be remitted into treasury in time to
be included in the accounts for that month.
17. Audit of contingent bills for dietary charge in hospital- In the case of bills taken up
for detailed audit, the audit party, should check both the rates and the totals and challenge
extravagant rates, prices or amounts for charges otherwise un-objectionable in their
character, and to refer for orders any item of expenditure which is positively
objectionable or least doubtful in itself. Unless, therefore, an Auditor goes through the
sub-vouchers in support of payments, none of the defects mentioned above can be
brought to light. It is, therefore, essential that every sub-voucher of a bill taken up for
audit should be scrutinised. The term voucher should be taken to include sub-vouchers
for the purposes of audit.
As regards the question as to what checks should be exercised in the course of
central and local audits, respectively the Comptroller and Auditor General has observed
that all the checks and scrutiny which can be applied with equal efficiency in the Central
office should be applied there.
18. The rates/fees for items chargeable in Hospitals/Dispensaries/Medical Colleges
and other allied institutions run by Punjab Government have been appended in Annexure-
I.
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PART I DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
Notification The 18th April, 1996
No. 8-Leg/96-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 13th April, 1996 and is hereby published for general information:- THE PUNJAB HEALTH SYSTEMS CORPORATION ACT, 1996 (Punjab Act No. 6 of 1996)
An ACT
to provide for the constitution of a Corporation for establishing, expanding, improving and administering medical care in the State of Punjab, Be it enacted by the Legislature of the State of Punjab in the Forty Seventh year of the Republic of India as follows:- 1. (1) This Act may be called the Punjab Health Systems Corporation Act, 1996.
(2) It extends to the whole of the State of Punjab. (3) It shall come into force at once.
CHAPTER I
PRELIMINARY
2. In this Act, unless the context otherwise requires,- (a) "Board of Directors" means the Board of Directors constituted under section
6 of this Act; (b) "Chairman" means the Chairman of the Corporation; (c) "Corporation" means the Punjab Health System Corporation constituted under
section 3 of this Act; (d) "Expert" means a person who holds a post graduate degree, and has a
working experience of at least ten years in the line and has held responsible positions in the Government or Public Sector;
(e) "Government" means the Government of the State of Punjab; (f) "Managing Director" means the Managing Director of the Corporation
appointed under section 5 of this Act. (g) "Professional" means a person who has at least ten years' experience in
Telecommunication or Systems Management; (h) "regulations" means the regulations made by the Corporation; (i) "Specialist" means a medication practitioner with Post-graduate qualification
in any of the disciplines relating to medical science; and (j) "Super Specialist" means a medical practitioner with any higher qualification
than a post-graduate qualification in any of the disciplines relating to medical sciences e.g. specialization in heart surgery, neuro-surgery and cancer cure, etc.
Short title, extent and commencement.
Definition
296
CHAPTER II
ESTABLISHMENT OF CORPORATION
3. (i) As soon a may be after the commencement of this Act, the Government may, by notification in the Official Gazette, constitute a Corporation for the State of Punjab to be called the "Punjab Health Systems Corporations" (ii) The Corporation shall be a body corporate having perpetual succession and a common seal, with power, subject to the provisions of this Act and the regulations made thereunder, to acquire, hold and dispose of property, and to enter into contracts, and shall by the said name sue and he sued. (iii) The Corporation shall consists of,-
(a) the Chairman of the Corporation who shall be the Secretary to the Government of Punjab in the Department of Health and Family Welfare or a distinguished and eminent medical person;
(b) the managing Director, who shall be an officer of the Indian Administrative Service;
(c) a Board of Directors; and (d) such other employees, as may be determined by the Board of Directors. (iv) The salary and other terms and conditions of the Service of the Managing
Director and those of the other employees of the Corporation shall be such, as may be specified by regulations.
4. The functions of the Corporation shall be as follows, namely:- (a) to formulate and implement the schemes for the comprehensive
development of the dispensaries and hospitals; (b) to construct and maintain dispensaries and hospitals and maintenance of
cleanliness therein; (c) to implement National Health Programmes as per the directions of the
State. The State Government and Central Government shall make available funds for this purpose;
(d) to purchase, maintain and allocate quality equipment to various dispensaries and hospitals;
(e) to procure, stock and distribute drugs, diet, linen and other consumables among the dispensaries and hospitals;
(f) to provide services of specialists and super-specialists in various hospitals; (g) to enter into collaboration for super specialties with health institutions both
within the country or abroad to provide better medical care; (h) to receive donations, funds and the like from the general public and
institutions from both within and outside India; (i) to receive grants or contributions which may be made by the Government
on such conditions as it may impose. (j) to provide for construction of houses to the employees of the dispensaries
and hospitals, and the maintenance thereof by mobilizing resources for financing institutions;
(k) to plan, construct and maintain commercial complexes, paying wards and providing diagnostic services and treatment on payment basis and to utilize the receipts for the improvement of the hospitals and dispensaries;
(l) to run public utility service and undertake any other activity of commercial nature for the delivery of health care within or without the hospital premises directly or in collaboration with private or voluntary agency on contract basis;
Constitution of the Corporation
Functions of the Corporation
297
(m) to engage specialized agencies or individuals in the relevant disciplines, directly or from external sources for the efficient and expeditious conduct of any of the functions detailed above ;and
(n) to provide immediate treatment in case of emergency and for un-accompanied patients.
5 (1) The Managing Director shall be the Executive Officer of the Corporation and he shall implement the decisions of the Board of Directors and shall exercise such other powers and perform such other functions, as may be delegated to him from time to time by the Board of Directors. (2) The Managing Director shall exercise general control and supervision over the dispensaries and hospitals in the effective performance of their functions under this Act or the regulations made thereunder 6. There shall be a Board of Directors consisting of the following members namely:-
(a) The Chairman of the Corporation who shall be the Secretary to the Government of Punjab in the Department of Health and Family Welfare or a distinguished and eminent medical person;
(b) the Managing Director; (c) the Secretary to the Government of Punjab in the Department of
Finance; (d) the Secretary to the Government of Punjab in the Department of Rural
Development and Panchayats; (e) the Secretary to the Government of Punjab in the Department of Local
Government; (f) a representative of the Government of India in the Ministry of Health; (g) the Director of Health Services, Punjab; and (h) six eminent persons as given below, nominated by the Government for a
period of three years: Provided that no nominee shall be a member of the Board of Directors for more than two terms or six years whichever is less;
(i) a representative of a Medical Institution of excellence in the country; (ii) two distinguished expert in professions related to Medicine and Health; (iii) an experienced professional in Systems Management or
Telecommunications; (iv) the Director of the National Institute of Pharmaceutical Education and
Research; and (v) a representative of a reputed industrial house manufacturing
pharmaceuticals. 7. (1) The Board of Directors shall hold meetings at such intervals, as may be specified in the regulations; a meeting may be convened by the Managing Director at any time for the transaction of any urgent business. (2) The number of members necessary to constitute a quorum at a meeting and the procedure to be followed thereat shall be such, as may be provided in the regulations. 8 (1) The Board of Directors shall be the Principal policy formulating body of the Corporation and shall have the following powers namely:-
(a) to make regulations for fulfilling the objectives of this Act; (b) to make decisions for mobilizing and borrowing money for carrying out the
activities of the Corporation; (c) to promote research and dissemination of knowledge in medical science in
collaboration with kindered institutions;
Constitution of Board of Directors
Managing Director
Meeting of the Board of Directors
Powers of Board of Directors
298
(d) to have linkages or agreements with specialized institutions or agencies both within the country and outside for imparting training to its personnel;
(e) to consider and take such action, as may be deemed on the basis of the annual report, the annual accounts and the financial estimates of the Corporation;
(f) to enter into agreements with the Central or any State Government or with a private entity for assuming management of any dispensary or hospital and for taking over its assets and liabilities or for any other purpose of this Act.
(g) to decide and regulate all matters concerning the regulations of this Act; (h) to exercise such other powers and perform such other functions, as may be
conferred or enjoined upon it by this Act or the regulations made thereunder; (i) to appoint persons to the various posts of the dispensaries and hospitals and to
fix their emoluments, define their duties and terms and conditions of service and to provide for filling up of vacancies;
(j) to hold, control and administer the properties of the Corporation; (k) to direct the form, custody and use of the common seal of the Corporation; (l) to administer the funds placed at the disposal of the Corporation for specific
purpose; (m) to accept on behalf of the Corporation endowments, bequests, donations,
grants and transfer of any movable and immovable properties made to it; (n) to raise on behalf of the Corporation loans from the Central or any other State
Government or the public; (o) to levy and collect such fees, as may be specified by regulation for various
services rendered; (p) to purchase, stock, manufacture and distribute drugs, linen and other
consumables among the dispensaries and hospitals; (q) to construct and maintain dispensaries and hospitals; (r) to purchase, maintain and allocate quality equipment to various dispensaries
and hospitals; (s) to provide the services of specialists, super-specialists at various hospitals; (t) to provide housing facilities to the employees of the dispensaries and hospitals,
as may be specified by regulations; and (u) to exercise such other powers and perform such other functions, as may be
conferred or enjoined upon it by this Act or the regulations made thereunder. (2) The Board of Directors may, by an order in writing delegate all or any of its powers to the Managing Director or to any other officer of the Corporation for the effective fulfillment of its objectives.
9. The Board of Directors may, in such manner, as may be specified by regulations, constitute committees of professional experts in respect of such dispensaries and hospitals as it may consider necessary as and when required with a view to bring about qualitative improvements of the medical care facilities which shall function under the administrative control of the Corporation.
CHAPTER III
FINANCE AND FUNDS OF THE CORPORATION
10. For the purpose of this Act, the Corporation may,-
(a) levy fees, or other charges from such persons or class of persons making use of the services available in the dispensaries or hospitals in accordance with such regulations, as may be made;
Committee of professional experts.
Levy of fee by the Corporation
299
(b) defray operating expenses, and ensure better upkeep and hygienic conditions and sustained improvement of the dispensaries or hospitals;
(c) continuously update equipment and modernize the services so as to keep pace with the advancement in the medical care facilities to the public and to provide upto date facilities to the public ;
(d) effect repayment of loans and other borrowings; and (e) provide for such other purposes, beneficial to the promotion of medical care,
as the Corporation may determine. 11. (1) The Corporation shall have its own funds consisting of,-
(a) the grants from the Government voted by the State Legislature which shall not be less than the present annual expenditure of the State Government on salaries/medicines, equipment and maintenance of the medical institutions specified in the Schedule appended to this Act and grants received from the Central Government;
(b) loans or grants from the World Bank of other International Financial Institutions or Agencies on such terms and conditions, as may be stipulated and agreed upon;
(c) loans from financial institutions as well as from other medical institution who might be prepared to collaborate with the Corporation;
(d) all moneys received by or on behalf of the Corporation from public bodies, private bodies or private individuals by way of contributions, grants, gifts or deposits;
(e) all moneys received by or on behalf of the Corporation under the provisions of this Act or any other law for the time being in force, or under any contract;
(f) all proceeds of the disposals of the property by or on behalf of the Corporation;
(g) all rents accruing from any property of the Corporation; and (h) all interests and profits arising from any investment of or from any transaction
in connection with any money belonging to the Corporation. (2) All moneys belonging to the fund shall be invested in such manner, as the Board of Directors may decide.
(3) The Corporation may spend such sums as may be deemed fit for performing its functions under this Act and such sums shall be treated as expenditure payable out of the fund.
12. With effect from such date, as may be notified by the Government in the Official Gazette,-
(a) the control and management of all dispensaries and hospitals with dispensaries and non-teaching hospitals as per Schedule appended to this Act, shall stand transferred to and vest in the Corporation and shall function under its administrative control; and
(b) all the assets and liabilities, rights and obligations in relation to such dispensaries and non-teaching hospitals, and all obligations of the Government in relation to them, shall be transferred to the Corporation on terms and conditions that may be mutually agreed upon.
13 (1) With a view to securing the services of the best talent available in all fields, the Corporation shall encourage professionals from various disciplines to join it on contractual terms on such remuneration as may be prevalent in the reputed organizations in the country.
Vesting of dispensaries and hospitals with the Corporation
Staffing pattern
300
(2) The day-to-day management of the Corporation shall vest in the managing Director, who will be assisted by experts in the fields of Administration, Equipment, Procurement and Maintenance, Information and Systems Management and Health and Financial Management. The Corporation may assign some of these specialized functions to a reputed external agency.
CHAPTER IV
MISCELLANEOUS
14. All members, officers and other employees of the Corporation shall be deemed, when acting or purporting to act in pursuance of the provisions of this Act or any regulation made thereunder, to be public employees within the meaning of the provisions of the Indian Penal Code, 1860 and the Prevention of Corruption Act, 1988.
15 (1) No suit or prosecution shall be entertained in any court against the Corporation or against any officer or employee of the Corporation or person acting under the order or direction of the Corporation for anything which is in good faith done or intended to be done under this Act or any regulation made thereunder.
(2) No suit, prosecution or other legal proceedings shall lie against any officer or employee of the Corporation for any act done or purporting to be done under this Act or any regulation made thereunder without the previous sanction of the Corporation.
16 (1) The Corporation shall prepare an annual financial statement on or before such date, as may be specified by the regulations, of the estimated capital and revenue receipt and expenditure for the ensuing year.
(2) The statement referred to in sub-section(1), shall include a statement of salaries and allowances of members, officers and employees of the Corporation and of such other particulars, as may be specified by regulations. (3) The Government shall, as soon as may be, after receipt of the said statement, cause it to be laid on the table of the State Legislature. (4) The Corporation shall take into consideration any comments made on the said statement in the State Legislature. (5) The Corporation may submit at any time during the year in respect of which a statement under sub-section (1) has been prepared, to the Government, a supplementary statement, and all provisions of this section shall apply to such statement, as they apply to the statement under the said sub-section(1).
17 The Government may, with the approval of the State Legislature make subventions and grant loans to the Corporation from time to time for the purpose of this Act on such terms and conditions, as the Government may determine.
18 (1) The Corporation may from time to time, with the previous sanction of the Government and subject to the provisions of this Act, and to such conditions, as may be specified by regulations, borrow any sum required for the purpose of this Act.
(2) The Government may, for the purpose of this section, empower the corporation to borrow by the issue of bonds or stock or otherwise and to make arrangements with Bankers. (3) The maximum amount which the Corporation may at any time raise as loan under sub-section ( ), shall be twenty crores of rupees unless the Government by notification in the official Gazette fix a higher maximum amount. 4) Stocks issued by the Corporation under this section shall be issued, transferred dealt with and redeemed in such manner as may be specified by regulations.
Members Officers and other employees to be public employees
Protection of action done in good faith
Annual Financial Statement
Subventions and loans to the
Powers of the Corporation to borrow
301
19. The Government may guarantee in such manner, as it may think fit, the payment of the principal and interest of any loan proposed to be raised by the Corporation or of either the principal or the interest. Provided that the Government shall, so long as may such guarantees are in force, lay before the state legislature in every year during the budget session, a statement of the guarantees, if any, given during the current financial year of the Sate, and an upto date account of the total sums, if any, which have been paid out of State revenues by reason of any such guarantees or paid into State revenue towards repayment of any money so paid. 20. In respect of the loans advanced by the Government to the Corporation by virtue of the provisions of this Act, the Corporation shall pay interest on the cost of such loans at such rates, as may, from time to time, be fixed by the Government in consultation with the Corporation and such interest shall be deemed to be a part of the expenditure of the Corporation. 21. (1) The Corporation shall cause proper accounts and other records in relation thereto to be kept, including the proper system of internal check and prepare an annual statement of accounts, including the income and expenditure account and the balance sheet in such from, as may be specified by regulations. The format of the accounting systems may be drawn up by a reputed external agency. (2) The accounts of the Corporation shall be audited by such firm of auditors, as may be appointed by the Board of Directors. (3) The accounts of the Corporation certified by the officer so appointed or any other official authorized by him in this behalf together with the audit report thereon, shall be forwarded annually to the Government and the Government may issue such instructions to the Corporation in respect thereof, as it may deem fit and the Corporation shall comply with such instructions. (4) The Government, may cause the accounts of the Corporation together with the audit report thereon forwarded to it under sub section (3) to be laid annually before the State Legislature. 22. All orders and decisions of the Corporation shall be authenticated by the signature of the Managing Director or any other officer authorized by the Corporation in this behalf and all other instruments issued by the Corporation shall be authenticated by the signature of such officer of the Corporation as may be authorized by the Corporation in this behalf. 23. (1) In the discharge of its functions under this act, the Corporation shall be guided by such directions on questions of policy relating to the functions of the Sate or in case of any emergency, as maybe given to it by the Government. (2) If any dispute arises between the Government and the Corporation as to whether the question is or is not a question of policy relating to the functions of the State or whether any emergency has arisen, the decision of the government thereon shall be final. (3) The Corporation shall function under the general supervision of the Government and the Government shall have power to review the action of the Corporation taken under this Act. 24. The Government shall have the right to cause an inspection to be made, by such person or persons, as it may direct, of the affairs and properties of the Corporation, its buildings, laboratories, libraries equipment maintained by the dispensaries and hospitals, medical institutions and also cause an enquiry to be made into the matter connected with the Corporation. The Government shall in every case give notice to the Corporation of its intention to cause such an inspection or enquiry to be made and the Corporation shall be entitled to be represented thereat.
Guarantee of loans
Payment of interest to Government
Authentication of orders and other instruments of the Corporation.
Directions by the Government
Inspection and Contract
Accounts and Audit
302
25. The Corporation may make regulations not inconsistent with this Act to provide for all or any of the following matters, namely- a. the duties of the members, officers and employees of the Corporation and their salaries, allowances and other terms and conditions of service; b. the procedure to be followed at the meeting of the Corporation and the manner in which the Corporation shall conduct its meetings; c. the administration of the funds and other properties of the Corporation and the maintenance of its accounts; d. the procedure to be followed by the Corporation in inviting considering and accepting tenders; and e. any other matter arising out of the functions of the Corporation under this Act in which it is required, necessary or expedient to make regulations. 26. (1) The Punjab Health Systems Corporation Ordinance, (Punjab Ordinance 4 of 1995), is hereby repeated. (2) Notwithstanding such repeal, anything done or any action taken under the Ordinance referred to in sub-section (i) shall be deemed to have been done or taken under the corresponding provisions of this Act.
Power to make Regulations
Repeal and saving
303
ANNEXURE I
THE PUNJAB HEALTH SYSTEMS CORPORATION
SCO No. 341-42, Sector 34-A, Chandigarh
ORDERS
Under the process of rationalization of the existing user charges, in partial
modification to the Government Notification issued under No. 20/7/89-4HBV/12402,
dated 14.5.1991, and, in continuation to orders issued under Endst. No.
PHSC/MFA/US2K/5132-5195, dated 3.10.2000, new rates/fees of the items of Dental
Charges (Exhibit-A), Radiological Investigations (Exhibit-B) and Lab Investigations
(Exhibit-C) has been fixed for the hospitals being managed by the Punjab Health Systems
Corporation w.e.f. 16.10.2000.
Chandigarh Dt. 07.10.2000
P.K. Verma Principal Secretary Health &
Family Welfare cum Chairman PHSC
Endst. No. PHSC/MFA/UC/2K/5542-5743 dated 16-10-2K
304
EXHIBIT – A
(DENTAL CHARGES)
Sr. No.
Name of treatment Rates (Rs )
1 Dressing and temporary filling 10/- 2 Bleaching teeth a) One segment (6-8 teeth) 40/- b) Full mouth 100/- 3 -Fissure Sealant.
-Minor operation under L.A. -Prophylaxis/Scaling and Polishing (Pyorrhea Alveolaris) -Splinting/segment -Partial denture per tooth -Repair of denture/appliances Crown/bridge - Permanent filling with composites - Endodontic therapy (Single rooted)
50/- each
4 -Fluoride application - Surgical extraction/tooth -Intra Oral X-ray film (each) - Permanent filling other than Composite (per tooth) (Silver filling)
20/- each
5 Extraction/tooth 10/- 6 Major operation under L.A.
-Orthodontic/pedo-dontic appliance (each) 150/- each
7 Major operation under G.A. Maxillo facial prosthesis Prosthesis other than Maxillofacial prosthesis Flap operation with bone grafts
300/- each
8 Sub-Gingival Curettage Surgical Periodontal Treatment (per segment) Composite filling with light cure per filling Inlays (technique metal) (for Gold inlays patient provide gold) R.C.T. with Silver point Gutta – Percha per tooth Endodontic therapy (Multi-Rooted per tooth)
100/- each
9 Occlusal equilibration 40/- 10 All type of Crown (each) 250/- 11 Bridge Work per unit a) 400/-
b) 500/- 12 Full Denture a) Upper or lower 350/- b) Upper and lower 700/- 13 a) Extra Oral X-ray film (each) 30/- b) Radio-visiography each 50/- c) Cephalogram (each) 30/- d) Panoramic X-ray (each) 100/- 14 Study Costs/models 25/- 15 a) Immediate dentures upto 3 teeth 100/- b) Immediate dentures upto 6 teeth 150/-
305
c) Immediate dentures upto 10 teeth 200/- d) Immediate complete full upper/lower denture 300/- e) Full denture 600/- 16 -Flap operation with synthetic graft
-Porcelain crowns 600/- each
The patients attending the Mass Dental Camps organized with the financial assistance given by the voluntary organisation will be exempted from these charges.
EXHIBIT – B
RADIOLOGICAL INVESTIGATIONS
(a) X-Ray 40/- (b) Barium Meal, IVP, Barium enema and all other special
investigations (excluding dye) 200/-
(c) Screening 10/- (d) Diathermy/Infra-red lamp treatment 10/- Per Sitting (e) ECG 25/- (f) Ultra Sound 150/-
EXHIBIT – C
LABORATORY INVESTIGATION CHARGES
Sr. No.
Name of treatment Rates (Rs )
1 -Hemoglobin estimation, Total red cell count -Routine investigation, i.e. HB, LC, DLC, BT, CT, ESR Packed Cell Volume -Size of R.B.C. (Halometer) -Erythrocyte Sedimentation rate Total white cell count Differential leukocyte count Total & different leukocyte count
5/-
2 -Blood smear for haemoparasites -Fragility of red blood cells -Platelet count -Retioulocyte count Blood Grouping (ABO & Rh) (No charges from blood donors) -Cold Agglutination Coomb’s test -Examination of Nasal Smears for Lepra Bacilli
10/- each
3 Wasserman reaction of any other serological test for syphilis such as Kahn, Meinioke, VDRL test etc. (Blood or Cerebrospinal fluid) Examination for abnormal hemoglobin -Widal reaction (to a single organism)
20/- each
4 Blood Culture - Negative 30.00 5 -Blood Culture – Positive & identification of organism
-Sternal biopsy 50.00 ach
306
6 For Blood Donation Cross Matching Charges Service charges including bags/bottles etc. Others
Free
7 a) -Smear examination for micro-organisms 10.00 b) -Culture examination for micro-organisms 20.00 8 a) -Smear examination of swabs for C Diphtheria 10.00 b) - Culture examination of swabs for C Diphtheria 20.00 9 Smear examination for acid fast bacilli by ordinary or
concentration method Culture for tubercle bacilli
Free
10 Examination of Urine a) Clinical qualitative i.e. (1) Chemical and (2) Physical 10.00 b) Microscopic 10.00 c) Clinical quantitative (i.e. estimation of sugar, albumin urea,
acetone, indican, etc.) 10.00 per item
d) Bacteriological examination (Culture with) 25/- e) Bacteriological examination (Culture with a, b and c) 20/- f) Hippuric acid (quantitative)
Arsenic Mercury and evidence of other metals and Barbiturate
10/-
11 Examination of faces a) Microscopic 10.00 b) Bacteriological (Culture) 25.00 12 For supplying one tube of sub-culture of B Acidophillis
Bulgarious 1.00
13 Examination of Cerebrospinal fluid pleural fluid vomit and other Pathological fluids-
a) Microscopic 10.00 b) Bacteriological culture 25.00 MISCELLANEOUS EXAMINATIONS 14 Frieadman test or any other biological test for pregnancy 20/- 15 Vaginal smear for spermatozoa
Semen examination Microscopic Count of Spermatozoa Examination for spirochaetes (Trpellidum etc.) Straining Dark ground illumination Both methods combined
10/- each
16 Mantoux test casonis test or Feri’s test a) if done with one dilution 10/- b) if done with more than one dilution 20/- 17 Bone marrow smear and fluids for malignant cells
By staining only By making paraffin block Biochemist examination- Histopathological examination of morbid tissue
30/- each
BIOCHEMICAL EXAMINATION - BLOOD
307
18 Sugar (one estimation) 10/- 19 Creatinine
Creatine Uric Acid Chlorides Urea Prothrombin time Congo ready test (Qualitative) Amylase Vanden Berg Reaction qualitative Quantitative (Bilirubin) Cephalin cholesterol Flocculation test Thymol turbidity and flocculation test Total cholesterol Acid Phosphates Total Proteins Albumin Non-protein nitrogen
20/- each
20 HDLC cholesterol 25/- 21 -Inorganic phosphate
-Alkaline phosphates 15/- each
22 Sodium Potassium Calcium (ii) Calcium balance Total and differential proteins(this includes globulin)
30/- each
URINE EXAMINATION 23 -Calcium quantitative
- Chlorides quantitative - Urea quantitative -Urinary diastase quantitative - Ammonia -Amino acids - Uric Acid Bence Jones Proteins (qualitative) Spectroscopic test for hemoglobin etc. qualitative Prophyrim qualitative Phosphate
10/- each
24 Kato steroids 20/- C.S.F. 25 Total proteins quantitative
Sugar quantitative Lenge’s collodial gold test pathological fluids (Pleural fluid, vomit and as citric fluid etc.)
20/- each
26 Chlorides quantitative 20/- 27 Globulin quantitative 10/- STOOLS 28 Occult blood (qualitative) 10/- MISCELLANEOUS 29 Sugar Tolerance test (5 specimens of blood and urine) 50/-
308
30 Blood alkali reserve Serum glutamic pyruvic transminase Serum glutamic oxaloacetic transminase R.A.Factor (Latex agglutinin) H.Bs Ag.
20/- each
31 -L.E. Cell -Absolute Eosin Phil Count
10/- each
32 ASO titre 40/- 33 CRP (C reactive protein) 30/- 34 H.I.V. I & II (Anti-body detection) 50/- 35 Screening test for HIV (AIDS) 100/- (Except for blood safety and surveillance and diagnosis which will be free)
Note : The following laboratory investigation of their inmates of the Institution named Nari Niketan, Amritsar by the Bacteriologist to Government, Punjab shall be carried out free of charge:
1 VDRL Test 4 tests in week 2 Haemogram 2 tests in week 3 D.S.R. 2 tests in week 4 Urine 4 tests in week 5 Stools 2 tests in week 6 Chemical smears 2 slides in week
309
GOVERNMENT OF PUNJAB
DEPARTMENT OF HEALTH & FAMILY WELFARE, PUNJAB
USER CHARGES RATES
Sr. No. Particulars Rates of PHSC w.e.f. 16.10.2000
(1) (2) (3) 1 Purchee fee Rs 1/- 2 Admission charges Rs 10/- for General Ward
& Rs 50/- for Private Ward 3 Visiting fee charges Rs 5/- for General Ward &
Rs 25/- for Private Ward 4 Room AC Charges Rs 25/- per day 5 Room Cooler Rs 5/- per day 6 Room Heater Rs 10/- per day 7 Diet Charges Rs 10/- per day 8 Room Rent Rs 25/- per day 9 Operation Charges Minor Operation Rs 50/- Major Operation Rs 375/- Special Surgical Operation Rs 500/- Cataract Surgery Rs 200/- *TUR Rs 500/- 10 Confinement Charges Rs 300/- 11 Medico Legal Examination Charges where
applicable Rs 50/-
12 Fee for getting the copy of medico legal report Rs 50/- 13 Fee for getting a copy of postmortem Rs 50/- 14 Mortuary charges Rs 100/- per day air
conditioned mortuary unit
* New rates introduced due to additional test facilities augmented.
Hospital charges for special operative and non-operative Procedures/Investigations
Sr. No. Particulars Rates of PHSC w.e.f.
16.10.2000 (Rs ) A) DEPARTMENT OF OTOLARYNGOLOGY 1 Audiometry Charges (Pure tone) Speech., etc. 10/- 2 Impedance Audiometry 10/- 3 Total Audiometry 25/- 4 E.R.A. (Evoked response audiometry) 50/- 5 Caloric test 10/- 6 E.N.G. 25/- 7 Cryo application 25/- B) DEPARTMENT OF OPHTHALMOLOGY
310
1 Refraction & subjective testing 5/- 2 Contact lens trial 20/- 3 Hess screening 10/- 4 Orthoptics exercise on synoptophore 5/- per session 5 Perimetry 10/- 6 Orthoph exercise on synoptophore 5/- per session 7 Flucsescain angiography 50/- C) Department of Anesthesiology 1 Patients treated in Intensive care and respiratory unit 50/- per day 2 Patients having mechanical respiratory treatment 50/- per day 3 Nerve Blocks for treatment of interact able pain 25/- per sitting 4 Anaesthesia for radiological investigation 50/- per sitting 5 Anaesthesia for Electro-convulsive therapy 25/- per sitting 6 Anaesthesia for EEG (Electro-encephalography) 50/- 7 Obstetric analgesics (pain relief in labour) 75/- 8 Anaesthesia for cardiac catheterization 125/- 9 Anaesthesia for radiotherapy 25/- (No charges in
cancer patients) 10 Anaesthesia for implantation for pace-maker 125/- D) Department of Dermatology (Skin Diseases) 1 Side Lab Procedure No charges 2 Skin Biopsy 25/- 3 Fulgration/cauterization/intralesional/scrapping of
warts/corns/comendon extraction, etc. 3/- each sitting
4 Patch test (Allergy) 10/- 5 Physical test for urticaria 5/- 6 Electrolysis (to be done with the permission of Head
of Department only) 8/- each sitting
E) Department of Blood Banking 1 Service charges (including bags/bottles etc.) for
testing blood transfusion. a) Govt. Hospitals b) Private Hospitals (Patient suffering from thalassemia & hemophilia, diagnosed cases of cancers, leukemia, a plastic anemia road side cases of accident and burn cases where the percentage of burns exceeds 37 will be exempted from such charges)
Rs 300/-
2 RBCs 300/- 3 Fresh Frozen Plazma 300/- 4 Cryoprecipitate 300/- 5 Platelets rich plazma 300/- 6 Platelets concentrates 300/- F) Department of Gastroenterology 1 Sigmidoscopy without anaesthesia 50/- 2 Sigmidoscopy with anaesthesia 125/- 3 Gastroscopy or Endoscopy (without Anaesthesia) 200/-
311
4 Gastroscopy or Endoscopy (with general Anaesthesia).
400/-
5 Endoscopy plus removal of foreign body (without anaesthesia)
50/-
6 Endoscopy plus removal of foreign body (with anaesthesia)
125/-
7 Oesephagoscopy (without anaesthesia) 50/- 8 Oesephagoscopy (with Gen. Anaesthesia) 125/- 9 LTT 15/- 10 D-Xylose 13/- 11 Augmented Histamine test 15/- 12 Lundh’s test 25/- 13 E.R.C.E. 75/- 14 Excision Rectal Polyps:
(a) Without anaesthesia (b) With General Anaesthesia
50/- 125/-
15 (a) Dilation without Anaesthesia (b) Dilatation with Gen. Anaesthesia
50/- 125/-
16 (a) Sclerotherapy without anaesthesia (b) Sclerotherapy with Gen. Anaesthesia
75/- 125/-
17 Cytopathology examination 15/- 18 Detection of hepatitis B surface antigen by latex
method 20/-
19 E.R.C.P. and P.T.C. 75/- 20 P.T.B.D. (percutanedus Trans Hepatic billiary
drainage) 100/-
21 Plaster of Paris 50/- G) DEPARTMENT OF CHEST DISEASES 1 Bronchoscopy 50/- 2 Bronchoscopy under G.A. 125/- 3 Diffusing capacity 25/- 4 Spiriometry 25/- 5 Bronchodilator reversibility test 10/- 6 Peak flow Rate Singly measurement 10/- 7 Total lung capacity 25/- 8 Chest aspiration, abdominal aspiration 25/- 9 Muscle biopsy 25/- H) Department of Cardiology 1 Computerised ECG 150/- 2 Cardiac Monitoring (for the full period) 75/- 3 Pericardial tapping 25/- 4 E.C.G. exercise 50/- 5 Cardiac Catheterization Right heart 75/- 6 Cardiac Catheterization right & left heart 150/- 7 Cardiac Angiography 375/- 8 Cardio version 50/- 9 Cardiac Monitoring (for the full period) 75/- 10 Pacemaker Temporary 125/-
312
11 Pacemaker permanent (Major operation) 375/- 12 Non-invasive techniques like systolic time intervals,
etc., phone/ACC 50/-
13 Ambulatory ECG (Security deposit Rs. 1000/-) 250/- 14 Doppler Echo 150/- 15 Angioplasty (Major operation) Balloon Septostomy
(interventional procedure) 375/-
16 Pacemaker testing 50/- 17 * Hotler Monitor 18 * TMT I) Department of Nephrology 1 Kidney biopsy charges 50/- J) Department of Psychiatry 1 Psychological testing; a) Single test 50/- b) A block of tests 100/- c) Maximum for one patient 200/- 2 Psychotherapy charges 20/- per session 3 ECT charges (to be collected in blocks of 4
treatments) 25/-
K) Department of Physiotherapy 1 Hi-frequency radiation-cum-computerized traction
unit charges 20/- per sitting
2 Charges for existing facilities 10/- per sitting 3 Shortwave diathermy charges per sitting 15/- L) Department of Occupational Therapy 1 Charges of remedial exercises 10/-per sitting M) Department of Ante Rabies 1 S/C Injection 15/- 2 I/M Injection 15/- per Inj.
500/- for five dozes
* New rates introduced due to additional test facilities augmented.
313
THE PUNJAB HEALTH SYSTEMS CORPORATION
SCO No. 341-42, Sector 34-A, Chandigarh
ORDERS
In view of various clarifications, which were pouring from the field, in
partial modification to the orders issued under Endst. No. PHSC/M.FA/UC/2K/5542-
5743, dated 16.10.2000, rates for some categories have been rationalized as per
Annexure I enclosed.
1. Further in partial modification to the orders issued under Endst. No.
PHSC/MFA/2K/8513-8721, dated 29.12.2000, it has now been decided to conduct all the
investigations at par with the prescribed rates for the investigations on the prescriptions of
the authorized private practitioner.
2. These orders will be applicable from 1.5.2001.
Chandigarh Dt. 29.03.2001
P.K. Verma Principal Secretary Health &
Family Welfare cum Chairman PHSC
Endst. No. PHSC/MFA/UC/2001/3122-3334 dated 18-4-2001
314
Annexure – I
A) Proposed user charges for various services which have not been covered earlier
Sr. No. Particulars Proposed rates 1. Pototherapy for Neonates 25/- 2. Sinuscopy (ultrasound of Nose) 25/- 3. Serum Triglycerides 25/- 4. Serum HDL 25/- 5. Serum LDL 25/- 6. Total lipid profile (total cholesterol, serum triglycerides,
serum HDL and Serum LDL) 75/-
7. Complete Haemogram (Hb, TLC, DLC, ESR) Haemoparasite and peripheral blood smear
75/-
8. Urine for ketone bodies 5/- 9. Urine for Urobilinogen 5/- 10. Urine for Bile pigment 5/- 11. Urine total proteins for 24 hours 10/- 12. Fine needles aspiration cytology 50/- 13. Application of Plaster of Paris (P.O.P.) 50/- 14. Biochemical examination (protein + chloride + sugar) of
any fluid i.e. CSF, Pleural Fluid, Ascitic Fluid, Vomitus 50/-
B) User Charges – Upward Revision
Sr. No. Particulars Old rates Revised rates 1. Medico Legal Examination 20/- 50/- 2. Copy of MLC OR pmr 20/- 50/- 3. Histopathological Examination (Tissue
Biopsy) 30/- 60/-
4. Bone Marrow Aspiration and Examination 30/- 50/-
C) User Charges – Downward Revision
Sr. No. Particulars Old rates Revised rates 1. Cataract Surgery 500/- 200/- 2. Computerized ECG 150/- 25/-
D) User charges already notified need some clarification
Sr. No. Particulars Proposed rates 1. Routine Urine Examination (Protein + Sugar +
Microscopic Examination) 10/-
2. TLD + DLC 5/- 3. BT + CT 5/-
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THE PUNJAB HEALTH SYSTEMS CORPORATION
SCO No. 341-42, Sector 34-A, Chandigarh
ORDERS
In partial modification to orders issued under Endst. No.
PHSC/MFA/UC/2K/5542-5743, dated 16.10.2000 rates of Ultrasonography are reduced
from Rs 200/- to Rs 150/-
Chandigarh Dt. 20.10.2001
(Anurag Agarwal) Managing Director
PHSC
Endst. No. PHSC/MFA/UC/2001/9025-83 dated 31-10-2001
THE PUNJAB HEALTH SYSTEMS CORPORATION
SCO No. 341-42, Sector 34-A, Chandigarh
ORDERS
The rates for the computerized Blood Cell Counter Haemogram will be
Rs 60/- (Sixty only). This does not include P.B.F. which could be etc.
Chandigarh Dt. 13.11.2003
(Anjali Bhawra) Managing Director
PHSC Endst. No. PHSC/GMF/UC/2003/5363-5402 dated 21-11-2003.
316
THE PUNJAB HEALTH SYSTEMS CORPORATION
SCO No. 341-42, Sector 34-A, Chandigarh
ORDERS
All the Blood Banks will charge for various blood components at the
following rates:
Sr. No. Particulars Rate in Rs 1. Whole Human Blood 300 2. Red Blood Cells 300 3. Platelet Rich Plasma 60 4. Platelet Concentrate 60 5. Fresh Frozen Plasma 30 6. Cryoprecipitate 60
However, guidelines issued under office order No.
PHSC/MFA/UC/2K/5744-6073 dated 16.10.2000 and 1824-2061 dated 27.2.2001 for
issue of free blood will remain the same.
Chandigarh Dt. 13.11.2003
(Anjali Bhawra) Managing Director
PHSC Endst. No. PHSC/MFA/UC/2003/4801-4847 dated 23-10-2003. Free Treatment: Along with yellow cardholders the following categories of the
people are provided free treatment. Following will get the free treatment:
Ø Holders of Yellow Card and their dependent family members. Ø Punjab Government employees and their dependent family members. Ø Punjab Government pensioners and their dependent family members. Ø Past & present member of legislative assembly legislative council and
parliament and their dependent family members. Ø Hon’ble Judges and staff members of Punjab & Haryana High Court and
their dependent family members. Ø Staff members of Punjab Vidhan Sabha and their dependent family members. Ø Freedom Fighters and their dependent family members. Ø Under trial prisoner and convicts. Ø Ex-Servicemen.
Also treatment is free for all emergencies arising out of roadside accident, man made or natural disaster like; floods, earthquake, building collapse drowning poisoning
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burns shootouts and unknown and unaccompanied cases. Free treatment is being provided for services under the ongoing national programmes.
Note:
i) NA stands for Rates either not fixed, facility not available or could not be arranged.
ii) In case of Government Medical College and Hospital Sector 32, Chandigarh, rates are being charged as per income criteria.
A. Rs 0 – 3500/- B. Rs 3501 – 7000/- C. Rs 7001 and above.
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Appendix - XII
Directorate of Sainik Welfare Punjab SCO No. 1136-37, Sector 22-B
Chandigarh
To
All the District Sainik Welfare Officers in the State of Punjab.
Memo No. 6 (1)4W-Policy-93/3793
Dated Chandigarh the 22nd May, 1996.
Subject: Financial Assistance to the Ex-serviceman/widows above the age of 65 years.
Reference on the subject cited above.
2. The wives of the disappeared/missing ex-servicemen are admissible for
the above mentioned financial assistance after one year from the date of declaration of
disappearance/missing by their family. However, wives whose husband’s are missing
prior to 1992 are eligible for this assistance from 1.8.1992.
3. This benefit will be given after a lapse of one year from the date of
declaration of disappearance/assumption of death on production of the following
documents to the Zila Sainik Welfare Office :-
(a) An FIR lodged by the family with the concerned Police Station and submission of the same to the District Sainik Welfare Officer.
(b) A report from the Police authorities that the missing/dis-appeared person has not been traced out despite best efforts made by them.
(c) Report from the village Sarpanch/Pardhan that the disappeared/missing person has not been heard of by those who would naturally have heard of him had he been alive.
(d) An indemnity bond by the NOK of the missing/disappeared Ex-servicemen with two solvent sureties to the effect that all payments being made will be recovered from the amount due to the person, if he re-appears or found at a subsequent date.
Deputy Director Sainik Welfare (M)
Endst. No. 6 (1)4W-Policy-93/3793 dated Chandigarh the 22nd May, 1996.
A copy is forwarded to the Secretary to the Government of Punjab, Department of Defence Services Welfare (Defence Welfare Branch) for information only.
Deputy Director Sainik Welfare (M)