(1) Receipts of all payments above Rs. 20/- should be on a revenue stamp worth 20 p.
Notes—In determining whether the receipt obtained in respect of an amount drawn on a bill prepared against the Trust shall be stamped or not, the gross amount of the bill and not the net amount payable should be taken into account unless receipt is exempted under the provision as applicable to the Rajasthan Stamp Act.
2. In case of the cash memos when the amount exceeding Rs.
20/- receipt is required to be obtained on stamp.
3. Cash Memos should be in the name of the Trust.
62. All vouchers must be retained for the period to be laid down for each class of payment and in any case they shall not be destroyed, before the accounts of the period has been audited.
63. All vouchers must be stamped or written in red ink "Paid" so that they may not be used again.
64. In respect of account heads, the classification as prescribed in these rules should be strictly followed.
65. The classifications on bills should be recorded by the officer drawing the bill while that on the challans should be recorded by the officer responsible for collections of dues and making remittances into the Treasury. A reference of the bill for which payment is being made through cheques shall be given on the back of the counterfoil of the cheque to facilitate reference to the original voucher on which the charge has been raised.
CHAPTER VI Establishment and other Charges
66. In order to facilitate check of establishment bills and to ensure that no charge is paid twice, an Establishment Check Register in U.I.T. Form No. 10 shall be maintained in which the whole establishment of the Trust shall be recorded every fresh appointment The Rajasthan Urban Improvement Trust Rules, 1961 85 or revision of establishment being entered as soon as such a change occurs, and the Trust's resolution or the order of the competent authority causing the change invariably quoted against each entry. All charges due to revision of establishment shall be entered in red ink, having the original entry intact and entries relating to total net charge of each section of sub-section of each department, noted at each page in the beginning or the year and entries due to revision of establishment made during the course shall be attested by the Head of Office.
67. A separate page or set of pages of the register shall be set apart for each section or sub-section of any, of each department, the different sub-sections being entered consecutive in the order of the sub-sections.
Establishment Check Register shall be completed as soon as establishment bill for the previous month is disbursed to the staff e.g., after payment of salary for the month of April, the Check Register shall be completed within the first week of May. The entry shall however be made under the respecting month to which the salary pertains.
68. Temporary establishment shall be entered in the Establishment Check Register at the end i.e. after permanent establishment and shall under no circumstances be mixed up with it.
The period for which temporary establishment has been sanctioned shall distinctly be specified at the top showing the term of employment to prevent admission through an over sight of pay for a period in excess of the sanctioned period.
69. The pay of the Trust establishment shall be drawn in salary bill in U.I.T Form No. 11 and full details showing names of the incumbents section-wise except in case of work charged staff of those paid out of contingencies. Sanctioned strength scale of pay of each section shall be entered on the top in red ink and entries in each section shall be totalled separately and individual total of each section added at the end to bring out a grand total of the bill.
70. The salary bill shall be signed by the Head of Office who 86 The Rajasthan Urban Improvement Trust Rules, 1961 shall also certify that the totals of the bill has been got checked by some responsible official other than the one who prepared it and found correct.
71. The following instructions shall be observed in preparing the salary bills—
(a) The pay, acting, officiating allowance or leave salary whether drawn or not shall be specified in column 3 of salary bill and pay and allowances not drawn but held over shall be entered in column 4 showing brief reasons for doing so. When such held over amount is drawn subsequently through supplementary bills a reference of the original bill from which the claim was previously omitted shall invariably be given, along with a certificate that a note of this drawal has been made in the original bill as well as in the respective month of the Establishment Check Register.
(b) When salary is drawn for a broken period, reasons for doing so, the period for ana the rate at which it is drawn shall be distinctly entered in column 2 of the salary bill.
(c) Officials absent on leave, suspension or deputation shall be clearly shown as such in the-monthly salary bill, and any officiating or acting arrangements that may have been made, shall be noted in column 2 below the same of the original official whose name shall invariably appear in the bill.
(d) In case of promotions, transfers, new appointment, leave salary, suspension, re-instatement etc., copies of relevant sanctions should be quoted and attached with the bill.
(e) In case salary of an incumbent is claimed as a result of transfer from any other office, a last pay certificate in U.I.T. Form No.
12 duly signed by the Head of his old Office shall invariably be attached with the first bill.
(f) Health certificate signed by authorised Medical Attendant should accompany the first salary bill in case of new entrants.
(g) When leave salary if claimed, an average pay calculation memo in U.I.T. Form No. 13 shall be attached with the bill. In case The Rajasthan Urban Improvement Trust Rules, 1961 ,«/' leave salary is being claimed at the rate of substantive pay a certificate to the effect shall be recorded in the bill. The leave salary in respect of employees at S.No. has been claimed at the rate of his/their substantive pay as admissible under Rule.
(h) Except in the case of advances, arrears or allowances permissible under rules, no pay shall be drawn before first working day of the month succeeding that by the labour of which it has been earned. The Trust may however resolve to allow salary being paid prior to due date, in every exceptional circumstances, with prior approval of the Government.
(i) When an increment is claimed, an increment certificate in U.I.T. Form No. 14 shall be attached to the first bill. Similarly sanction of the competent authority to cross the efficiency bar shall be attached with the first bill.
72. Pay and allowances of an official of the Trust may, when be is unable to present himself in person to receive payment, be paid to a Banker or Agent duly authorised by him to receive the money, and give a legal acquittance provided that the Banker or the agent holds a legal power of attorney in his behalf. Acquittance of the payee for the amount of pay and allowances shall invariably accompany the letter of authority given to the banker or agent, which shall be surrendered to the Head of Office.