(I) The Bank Officer or the Treasury Office, shall iss1je a Pass Book in which all the sums paid into or drawn by m~ans of cheques from the Bank or Treasury on behalf of the Parichayat Samiti or the Zila Sec1i0ns'l 43 and 193 Sections 143 and 193 68 PUNJABC,OVT. GAZ.(EXTRA),JANUARY9,2014 (PAUSA 19, 1935 SAKA) Parishad shall be entered.
(2) Entries in the Pass Book shall be made only by the Bank.or Treasury Establishment.
(3) The Pass Book shall remain in the personal custody of the Executive Officer or Chief Executive Officer, as the case may be, or any authorized official, who shall be responsible to see that the Pass Book is sent to the bank or Treasury Office at least once a month for completion.
(4) The Bank or Treasury Office is responsible for seeing that the entries are correctly made and at the end of each month, the entries on each side of .the Pass Book are totaled and the balance struck and tallies with Treasury account. The Pass Book shal l then be s igned and returned to the Executive Officer or the Chief Executive officer, as the case may be, by the Bank · authority or Treasury Offo::e. The fonner shall be responsible to reconcile the balance as shown in the Pass Book and that shown in the Treasury column of his Cash Book.
3 t. Payment of money into Treasury.· (I) Handling ofcash should, as far as po~sible, be avoided and in case of receipt of sum in excess of rupees fifty thousand, the Panchayat Samiti or the Zila Parishad, as the case may be, may direct the persons from whom sums are due, to pay the money direct ·to the credit of the Fund in the Bank or Treasury concerned, subject to instructions as lnid down in these rules.
(2) All moneys re.cei\•ed at the office of the Panchayat Samiti or the Zita Parishad, as the case may be, be remitted into the Bank or the Treasury to the credit of their respec tive' Funds promptly through voucher as prescribed by · the Bank or Treasury Challan in Form FBA- 3, duly signed by the Executive Officeror the Chief Executive Officer, as the case may be, as the accumulation of cash in the Panchayat San:iiti or Zila Parishad chest beyond the prescribed limit is prohibited. An entry of such remittance shall also be made in the Cash.
Book under his initial. The Bank or Treasury Office shall retain one part of the VoucherorChallan and shall return the other to the person making payment.
A part of the Voucher or Challan received back duly receipted by the Bank or the Treasury Office, shall. ~·filed by the Executive Officer or the Chief Executive Officer; aS~e case may be, as a Voucher in support of the rerµiuance.
(3) The amouJlt'-~overed · on account of local rate is credited in to the Panchayat S(lllii!i. or the Zila Parishad Fund, as the case may be, by the revenue PUNJABGOVT.GAZ.(EXTRA),JANUARY9,2014 69 (PAUSA 19, 1935 SAKA) authorities. At the close of the month, the Tehsildar concerned shall prepare a statement in Form FBA- 15 from the revenue .register showing the collections . oflocal rate during the month and supply a ·copy of the same to the respective Panchayat Samiti. or the Zila Parishad with a view to reconcile the credits with the daily memorandum received from the Treasury Office.