(I) When money is to be paid direct into the bank, the person making the payment shall be provided a voucher with counterfoil duly filled. After making the payment, deposit statement showing the purpose of pay~ent along with counterfoil duly receipted by the Bank shall be deposited in the office of Panchayat Samiti or the Zila Parishad, as the case may be. When money is to be paid direct into the Treasury for credit to the Fund, concerned person making th.e payment shall be provided with a Challan in Form FBA- 3 of which one shall be retained by the Treasury Office, the second shall be handed over as a receipt to the person mak.ing the payment, the Chal!an shall show full particulars of payment, the name of the person through whom money is being paid, anc\ on whose behalf the same has been tendered, and all other particulars necessary for proper accounting and classification of the credit. No remittance Challan shall, however, be accepted by the Treasury Office without seeing demand notice issued by the Panchayat Samiti or the Zi la Parishad or.unless the Challan is actually signed by the Executive Officer. or Chief Executive Officer, as the case may be.
(2) Whenever any sum is required to be credited into the sub-treasury, the Challan in Form FBA-3 ·shall be prepared, of which one folio shall be retained by the Sub-Treasury Office, the second part shall be handed over as receipt to the person making the payment.
Sections 143 and 193
33. Receipt of money by book transfe5,-( I) Grants-in-aid required to be Sections 143 and 'paid by various departments of the Government on account of the execution 193 of various schemes or otherwise, shall be paid into the Fund by the Treasu'Y Officer concerned by transfer credit pe~ntra debit to the ¥ajor Head concerned in accordance with the accounting procedure and the entry of the amounts so credited into Fund shall appear in the Pass Book on the basis of which the ne~.sary entry shall be made on the receipt side of the Cash Book.
(2) When payment'ls received by means of a banking instrument i.e. cheque, pay order and demand draft etc. drawn on the Treasury, the instrument shall be endorsed by the Executive Officer of the P~chayat Samiti or the Chief Sections 143 and · 193 Sections 143 and 193 70 PUNJABGOVT.GAZ.(EXTRA),JANUARY9,2014 (PAUSA 19, 1935 SAKA) Executive Oflicer Zi la Parishad, as the case may be, in whose favour it is drawn with the wo~ds" Received payment by transfer credit" to the Panchayat Samit-i or Zila Parishad, as the Cl!Se may be.