(a) The duty of making proper deductions from salary bills on account of provident funds. Insurance Premium and other funds, Income Tax & House Rent etc. shall devolve on the drawer. A different recovery schedule U.I.T. Form No. 15 for all deductions shall be attached to the bill. The Head of Office shall issue a cheque in favour of the Treasury Officer in payment of the amount of deductions pertaining to the Govt, and sent to the Treasury Officer duly supported with the schedules in accordance with the rules or direction issued in this behalf by the Government Department concerned.
(b) Recoveries pertaining to the Trust shall be adjusted by short drawal or in cash and their account maintained in Register of Misc.
88 The Rajasthan Urban Improvement Trust Rules, 1961 Demand-cum-Advance Register (U.l.T. Form No. 44).
74. The Head of office is personally responsible for the amount drawn on a bill signed by him, until he has paid it and obtained a legally valid receipt for it from the payee.
75. The travelling allowance and other permanent or fixed travelling allowance claims shall be prepared and presented in accordance with U.l.T. (Travelling Allowance) Rules Framed in this behalf. The following instructions shall be observed in preparation of Travelling allowance Bills—
(i) The Travelling allowance bill shall be prepared in U.l.T. Form No. 16 and the instructions printed on the form being strictly followed.
(ii) When actual expenses are drawn, full details should be given showing the circumstances which rendered such a charge necessary.
(iii) Full purpose of journey should invariably be shown and vague terms e.g. "On duty" should be avoided.
(iv) Substantive or officiating pay and other emoluments spe cially classed as pay for the purpose of T.A. should be shown separately.
(v) Headquarter should be mentioned in the column provided for.
(vi) If the journey has been undertaken to attend a court of law, a certificate of attendance from the court must be attached, with the bill. *,
(vii) An order of the head of office authorising the journey should be attached with the T.A. Bill.
(viii) Dates and hours of journeys and halts, the actual mode of conveyance used for the journey and route or alternative route used by air/rail or road should invariably be recorded on the T.A. Bill.
(ix) Certificate which are appropriate on the T.A. bills should be recorded by the claimant.
(x) To guard against double payment of T.A., a Register of T.A.
Bills in U.l.T. Form No. 17 shall be maintained.
The Rajasthan Urban Improvement Trust Rules, 1961 89
CHAPTER VII Permanent Advance
76. An officer whose duties cause him to incur petty expenses which required to be paid at once before money can be obtained on a contingent bill, a permanent advance shall be held by Head of the Office. The sum to be held shall be fixed on the supposition that recoupments will be made at least once a month.
77. All permanent advances shall be recorded in the Imprest Cash Book in the Red Ink.
78. Each officer who holds a permanent advance shall on the first of April, in each year sign on acknowledgement that the amount is held in his custody as permanent advance. In case of transfer of charge of the Head of an office, a similar acknowledgement for the full amount shall be signed by the relieving officer. These acknowledgements shall be kept in a guard file in the office of the Trust. The permanent advance shall not be multiplied unnecessarily.
79. Each officer who holds a permanent advance shall keep an Imprest Cash Book in U.I.T. Form No. 18 and item of expenditure shall be entered as they occur.
80. When the cash in hand is running low, and the advance has to be recouped, a red line shall be drawn across the Imprest Cash Book, totals of items costs, and foil detached, all the sub-vouchers attached with it and placed before the Head of Office for pay order.
Payment of the contingent bill shall be drawn by issuing a Cheque and the permanent advance thus recouped.
81. For all other contingent expenditure above Rs. 100/- which cannot be met out of permanent advance a contingent biirin the U.I.T.
Form No. 9 shall be prepared. Original bill of the payee, shall be attached with the bill after verification with regard to receipt of the articles billed having been received and entered in the stock register as provided in rule 92 (Chapter IX). The Head of Office after satisfying himself with regard to genuineness of the claim shall sign a payment order and the payment of the said bill shall be made by issuing cheque as per provision 9 of Rule 31.
90 The Rajasthan Urban Improvement Trust Rules, 1961
CHAPTER VHI Property vested in the Trust and Income derived therefrom
82. An acquisition Register in U.I.T. Form No. 19 shall be maintained scheme-wise. All lands, buildings, trees etc. vesting in the Trust whether by exchange, transfer, private purchase or acquired under the Act must be brought to account therein. When any movable portion of the properties, such as material or materials are disposed of or any property is temporarily leased, the necessary reference to the entry in the Material Register U.I.T. Form No. 20. Trees Register U.I.T. Form No. 21. Demand and Collection Register U.I.T. Form No.
22 must be made in the remarks column of Acquisition Register.
83. Material Register shall be maintained in U.I.T. Form No. 20, scheme-wise. As soon as any property vests in the Trust a detailed account of the movable portion thereof or in other words the material comprised in that property, must be entered in the Material Register in order that a watch may be kept on the disposal of such movable property. When any such movable property is sold or is utilised on construction by the Trust, the fact should be noted in the remarks column of Material Register and reference being made to the entry of demand in the Demand and Collection Register for realising cost in cash or by adjustments where the price for acquisition is based on rent and the property is auctioned stating within three months the filling up of column 3 in U.I.T. Form No. 20 is optional.
84. A register of trees shall be maintained in U.I.T. Form No.
21 scheme-wise. All trees vesting in the Trust shall be entered in it.
When any tree or crop thereof is disposed of by sale, the serial No.
of the Demand Register shall be noted in the column provided in the register of trees.
85. When any property which vests in the Trust is not imme diately required for the purpose of a scheme and is leased temporarily, the demand must be brought to account in the Register of the demand and collection in U.I.T. Form No. 22. All demands must be given the necessary reference to the entries in the Acquisition and Material Registers.
The Rajasthan Urban Improvement Trust Rules, 1961 91
86. A register shall be maintained in U.I. T. Form No. 23 showing all buildings and lands w/hich are intended to remain the property of the Trust.
87. A Register showing disposal of property in U.I.T. Form No.
24 shall be maintained, a separate volume being maintained for (1) sales, (2) leases (3) transfers to Municipal Board/Councils or given exchange etc. When property is leased, a reference to the number in the Rent Roll U.I.T. Form No. 25 must be entered in the last columns. All the entries shall be checked and attested by the Head of Office.
88. Registers of Demand and Collection on account of copying charges and embossing charges shall be maintained in U.I.T. Form No. 26.
89. At the end of the year, the Head of Office shall examine all the demand and collection registers and endorse a certificate thereon to the effect that the arrears have been correctly brought forward from the preceding years accounts and the current years demand have been correctly posted in it. At the end of the year, the account shall be carefully balanced and closed. Progressive total shall be cast and carried over from page to page and the grand total struck by a person other than the poster and to spare the accuracy of the accounts the following demand closing entries shall be made— Demand :-
1. Arrear Demand.
2. Current Demand.
3. Total Demand for the year.
Collection :
4. Collection of Arrear Demand.
5. Collection of Current Demand.
6. Total Collections made during the year.
7. Remissions or write off made during the year.
8. Refunds made during the year.
92 The Rajasthan Urban Improvement Trust Rules, 1961 Balance at the end of the year :
9. Arrear.
10. Current.
11. Total.
CHAPTER IX Purchase and Stores
90. Stores shall include all items of expendable and issuable nature as also dead stock of non-consumable nature purchased pr acquired for use in service of the Trust.
91. Purchase of stores must be in the most economical nature in accordance with the definite requirement. Stores should not be purchased in small quantities but at the same time care should be taken not to purchase stores much in excess of actual requirements.
All stores received should be examined, counted, measured or weighed while taking delivery and a certificate of having received them in full, in good condition, and according to specified sample if any, shall be recorded on the firms bill/invoice by the official receiving such stores. A certificate regarding entry of the articles mentioned in the bill having been entered in the stock register, giving page of the stock register shall invariably be recorded on the Bill/Invoice. These certificates should be attested by the Head of Office. In making purchase of stores, competitive tenders shall be invited for the supply of all articles after giving adequate publicity unless the value of the order to be placed is too small (below Rs. 100) and it is considered uneconomical to call for tender in which case the articles of comparable quality shall be purchased at the cheapest price available in the market after obtaining quotations from as many dealers as possible.