In these rules, unless there is anything repugnant in the subject or context:-
(a) "Act" means the Rajasthan Municipalities Act, 1959 (Act No. 38 of 1959).
(b) "Board" means Municipal Board and includes Municipal Council.
(c) "Chairman" means Chairman of Municipal Board and includes President of Municipal Council.
(d) "Competent Authority" means the Government or the Council/Board or any other authority to whom the powers may be delegated by the Government or the Council/Board.
(e) "Controlling Authority" means controlling authority appointed tinder section 3 of the Local Fund Audit Act, 1954.
(f) "Executive Officer" includes the Commissioner and also the Secretary where no Executive Officer is appointed.
(g) "Form" means a form appended to these Rules.
(h) "Treasury" means a Government Treasury or Sub-Treasury or a Bank to which the Government Treasury business has been made, over a Post Office Saving Bank where there is no such Treasury, Sub Treasury or Bank and includes a scheduled Bank with which a Municipal fund is kept under section 96 of the Act.
(i) "Treasury Officer" includes a banker with whom a Municipal fund is kept under section 96 of the Act.
Receipt and crediting Money
4. All money transactions to which any member, officer or Municipal servant in his official capacity is a party, shall without any reservation, be brought to account and all the money received shall be lodged in full in the treasury, to be credited the appropriate account by means of challans in form prescribed in these Rules to the appropriate heads of account on the next working day positively.
5. Money pertaining to the Municipal fund with the exception of the authorised advances, shall not be kept apart from the general balance at the credit of the Board, but shall at once be credited to the appropriate head of account.
6. All sums paid into the treasury on account of the Board and all payments made on cheques, shall be entered in a pass book which shall be sent to be written up at the treasury. At the close of each month entries on each side of the pass book shall be totalled and a balance struck under the signature of the Treasury Officer. In no circumstances shall any entries be made in the pass book except by an official of the Treasury.
Payment of Money [7. Cheques to be signed by the Chairman and Executive Officer. - Money shall not be paid from the Municipal Fund except as provided in rule 73. All cheques shall be signed by the Chairman or the Administrator, as the case may be, and the Executive Officer:]
[Provided that all such cheques to the limit of amount for which the Executive Officer is authorised to incur expenditure under the provisions of the Rajasthan Municipalities (purchase of Material and Contract) Rules, 1974, shall be signed by him alone.]