The Karnataka Municipalities Accounting and Budgeting Rules, 2006.
State Rules of Karnataka · 196480 provisions
The enactment
| Long title | The Karnataka Municipalities Accounting and Budgeting Rules, 2006. |
|---|---|
| Type | Rules |
| Year | 1964 |
| Jurisdiction | State of Karnataka |
| Status | In force as published by the source |
| Provisions published | 80 |
| Subjects | local |
Full text, provision by provision
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- Section 1 Title, commencement and application
- Section 2 Definitions: In these rules, unless the context otherwise requires
- Section 4 Funds to be maintained
- Section 5 Chart of Accounts
- Section 8 Responsibilities of Municipalities
- Section 11 Cash Book
- Section 12 Bank Book
- Section 14 General Ledger
- Section 17 Voucher Numbering
- Section 18 Corrections in accounts
- Section 19 Accounting of Income on accrual basis
- Section 20 Income accounted on cash basis
- Section 21 All moneys to be brought to account
- Section 22 Responsibilities for handling of cash and maintenance of accounts to be kept distinct
- Section 23 Issue of receipts for moneys received
- Section 24 Receipt of municipal dues by cheques
- Section 25 Collection by Bill Collectors
- Section 26 Collection at Municipal Office
- Section 27 Collection directly at banks
- Section 28 Maintenance of Chitta
- Section 29 Summary of Daily Collection
- Section 30 Accounting of collections
- Section 31 Custody of Money
- Section 32 Remittance of cash and cheques
- Section 33 Misappropriation of Municipal monies etc
- Section 34 Dishonour of Cheques received
- Section 36 Accrual of expenditure
- Section 37 Claims against Municipal Fund
- Section 38 Settlement of claims
- Section 39 Payments from Municipal Funds
- Section 40 Requirement of Signature
- Section 41 Cash Payment out of Permanent Advance
- Section 43 Control over Cheque Books
- Section 44 Issue of cheques
- Section 45 Payments to be covered by receipts
- Section 47 Accounting of payments
- Section 49 Cancellation of cheques
- Section 51 Stale cheques
- Section 52 Duty of the Municipality
- Section 53 Demand Collection and Balance (DCB) Register
- Section 54 Alteration in figures prohibited
- Section 57 Accounting for Property and Other Taxes
- Section 59 Accounting for Water charges
- Section 60 Provision for Unrealised Water Charges– (1) On the amount of ‘receivable’, remaining outstanding on account of water charges a provision shall be made for unrealised water charges…
- Section 61 Form of Licence and Fees
- Section 62 Licence to be granted In the name of licensee
- Section 63 Accounting for License Fees
- Section 65 Revenue from Market and Slaughter Houses, etc
- Section 66 Revenue by way of fees from market, slaughter house etc
- Section 68 Miscellaneous Demands
- Section 69 Accounting of Assigned Revenues
- Section 70 Accounting of Rental Income and Special Demands
- Section 72 Grants and Contributions
- Section 73 Works Executed through the Public Works Department or other Government Agencies
- Section 74 Schedule of Rate
- Section 75 Data sheets to be worked out in certain cases
- Section 76 Contractors’ Bills
- Section 77 Payments to Contractors
- Section 78 Departmental Labour
- Section 79 Register of Public Works
- Section 80 Measurement of works
- Section 81 Measurement Books
- Section 82 Custody of Measurement Books
- Section 83 Accounting of Contractors’ Bills
- Section 84 Recovery of Royalty from contractor bills
- Section 86 Capitalisation of Fixed Asset
- Section 87 Register of Fixed Assets
- Section 88 Valuation of Fixed Assets
- Section 89 Depreciation on Fixed Asset
- Section 90 Revaluation of Fixed Assets
- Section 92 Proposition statement
- Section 93 Scale Register
- Section 94 Pay of Establishment
- Section 96 Arrear Bills
- Section 97 Supplemental Claims
- Section 98 Responsibility of Drawing Officer
- Section 99 Cheques to be drawn for net amount only
- Section 100 Payment of claims of deceased Municipal Employee
- Section 102 Advances on transfer of municipal employees
- Section 104 Annual Return of establishment
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