Rules regulating the Grant of
Permanent Advance

സബ് വൗച്ചറുകൾ അക്കൗണ്ടന്റ് ജനറൽ അല്ലെങ്കിൽ മറ്റ് കൺട്രോളിംഗ് ഓഫീസർക്ക് സമർപ്പിക്കേണ്ട ആവശ്യമില്ലാത്ത എല്ലാ കേസുകളിലും, ബില്ലിൽ അറ്റാച്ചുചെയ്തവ ഒഴികെയുള്ള സബ് വൗച്ചർ റദ്ദാക്കിയതായി ഡ്രോയിംഗ് ഓഫീസർ ബില്ലിൽ സാക്ഷ്യപ്പെടുത്തണം വീണ്ടും ഉപയോഗിച്ചു.

98. (a) When the permanent advance is running short and a payment which exceeds the balance of the advance is due to be made the amount of that payment may be entered in the Contingent Register with the number that the sub-voucher will bear when the payment has been made, and included in the bill. The payment should be made immediately after the bill is cashed.

 (b)  In an office in which the charges under several Major heads have to be met from a single permanent advance, it is not necessary to prepare bills in respect of those heads under which there has been little expenditure on every occasion when the permanent advance runs short. The expenditure under such heads should be totalled and the bills prepared only at the end of the month in order to begin the following month with the full amount of the permanent advance, or when there is a transfer of charge so that the relieving Government servant may send to the Accountant-General his acknowledgment of having received the whole of the permanent advance in cash.

Temporary Advances for Specified purposes

99. When a temporary advance is considered necessary for the purpose of meeting contingent expenditure of a specified kind or on a specific occasion and it is not covered by standing sanction given by the Government, an application for sanction should be submitted to the Government. Occasionally, the Government accord a standing sanction for the grant of such temporary advances on all occasions of a particular kind. For example, advances for the transport of opium and gunja, advances to the Inspector-General of Police for the charges in connection with Railway Warrants, and advances to the Land Acquisition Officer for the payment of compensation for land acquired under the Land Acquisition Act. ! The advance should be adjusted by detailed bills and vouchers subject to the following conditions.

(1) A time limit of 3 months is fixed for the presentation of final bill.

(2)  In cases where temporary advance is not utilised fully but the adjustment bill is submitted in time, interest @18% per annum will be charged on the utilised portion of the advance from the date of drawal to the date of refund of advance.

(3)  In cases where adjustment bill is not submitted within the prescribed time, the entire amount of advance may be recoverd in one lump immediately on the expiry of such time limit. Interest @18% will be charged on the entire amount of advance from the date of drawal to the date of recovery of the amount.

 These amendments shall be deemed to have come in to force on the day of October,2011.

Advances for Contingent charges to be incurred on Tour

GOVERNMENT OF KERALA

Abstract RULES– Kerala FINANCIAL CODE VOLUME 1-ARTICLE 99—AMENDMENT ISSUED

FINANCE (RULES-B) DEPARTMENT G. O. (P) No. 390/2012/Fin. Dated, Thiruvananthapuram, 10th July, 2012.

Read: G O. (P) No. 419/11/Fin., dated 4-10-2011.

ORDER

Pursuant to the Government Order read above, Government hereby make the following amendment to Kerala Financial Code Volume I.

AMENDMENT

2012. S. No. 2/2012. In the Kerala Financial Code Volume I.

 (i) In Article 99, the last sentence shall be substituted by the following:

The advance should be adjusted by detailed bills and vouchers subject to the following conditions.

(ii) Below Article 99, the following shall be inserted as (1) (2) and (3).

(1) A time limit of 3 months is fixed for the presentation of final bill.

(2) In cases where temporary advance is not utilised fully but the adjustment bill is submitted in time, interest @ 18% per annum will be charged on the unutilised portion of the advance from the date of drawal to the date of refund of advance.

(3) In cases where adjustment bill is not submitted within the prescribed time, the entire amount of advance may be recovered in one lump immediately on the expiry of such time limit. Interest @ 18% will be charged on the entire amount of advance from the date of drawal to the date of recovery of the amount.

These amendments shall be deemed to have come into force on the 4th day of October, 2011.

Advance for contingent charged to be incurred on Tour

*100. When satisfied that it is really necessary, the Head of an office may sanction an advance to himself or his assistant or deputy to cover contingent charges during a journey or tour.  The amount advanced should not exceed the sum likely to be required to meet contingent charges such as those for the hire of conveyances or animals for the transport of records, tents or other Government property for a month or for the probable duration of the tour, whichever is shorter.

For long tours in departmental vehicles, when it may not be possible to get fuel on credit officers may be provided with advance to meet the cost of fuel to be purchased by them. Except in the Forest Department no part of any such advance may be applied to any expenditure of a gazetted Government servant for which his Travelling Allowance is intended to provide (see also Article 88).The advance should be charged to the final head of expenditure concerned and should be adjusted by detailed bills and vouchers as soon as possible.

! Substitution C.S.No. 2/2012 [G.O.(P) No. 390/2012/Fin., Dated  10/07/2012]

*Substitution C.S.No.13/79 [G.O.(P) No. 1024/79/Fin., Dated 22/11/1979] 

Advances for Law Charges

101. . A Government servant who has been duly authorised to incur any expenditure on law charges in connection with law suits to which the Government are a partymay draw an advance for the purpose of meeting the expenditure.

ഗവൺമെന്റ് ഒരു പാർട്ടിയായ നിയമ സ്യൂട്ടുകളുമായി ബന്ധപ്പെട്ട് നിയമപരമായ ചാർജുകൾക്കായി എന്തെങ്കിലും ചെലവ് വഹിക്കാൻ നിയമാനുസൃതമായി അധികാരപ്പെടുത്തിയിട്ടുള്ള ഒരു സർക്കാർ ജീവനക്കാരന് ചെലവ് നിറവേറ്റുന്നതിനായി ഒരു അഡ്വാൻസ് എടുക്കാം

The advance should be drawn and accounted for as a contingent charge under the final head of expenditure concerned. For special rules and restrictions in regard to law charges, [see Book of Financial Powers].

Cash Book

102. . Rule 92 (a) of the Kerala Treasury Code, Volume 1 lays down the procedure for the maintenance of cash book and the duties of the Head of Office in that regard. The note there under lays down that the functions assigned to the Head of Office may be performed by any other Gazetted subordinate officer specifically authorised by Government in this behalf.

When the Head of Office is absent on tour or otherwise the officer (gazetted or non-gazetted) next below in rank and present shall discharge all the duties of the Head of Office with regard to the maintenance of cash book and verification of cash balance in accordance with the rules. The Head of Office, on his return, shall verify the correctness of the entries in the cash book and other connected records, attest them and verify the cash balance and shall record a certificate to this effect in the cash book [see also rule 131(c) of the Kerala Treasury Code, Volume I ].

Classification of Contingent Charges

(Article. 106) 

103. .For purpose of control and audit contingent charges are grouped as follows:¬

          1  Countersigned contingencies; and

          2  Non-Countersigned contingencies.

Expenditure incurred by a Government servant on countersigned contingencies is under the direct supervision of a higher authority, known as the Controlling Officer or authority who signs the detailed bills relating to them. Countersigned contingencies are sub-divided into contingencies which require countersignature before payment and contingencies which require countersignature after payment. The detailed bills for the former are submitted to the Controlling Authority for scrutiny and countersignature and then presented at the Treasury, duly countersigned, for payment. The monthly detailed contingent bills in respect of countersigned contingencies that require countersignature only after payment are submitted to the Controlling Authority for close scrutiny and countersignature and the full details of the charges are not therefore entered in the abstract bills presented for payment at the Treasury.  Special contingencies, i.e., contingent charges which are of a special character ( whether recurring or non-recurring ) cannot be incurred without the special sanction in each case of a superior authority.  These include supplies and services and periodical charges (such as rents, etc.).

Detailed contingent bills if requires to be countersigned should be done by

(A) Head of Department

(B) Controlling Officer

(C) Drawing Officer

(D) Disbursing Officer

Appendix 5 contains a list of the contingent charges that require the countersignature of the Controlling Authority after payment.

No detailed bills are sent to the Controlling Authority for non-countersigned contingencies; each contingent bill for non-countersigned contingencies presented for payment at the treasury should therefore contain full details of the expenditure and the sub-voucher for any individual payment exceeding ₹1000 included in the bill, should be attached to it. Such bills are sent straight to the Accountant-General for audit without any scrutiny by a Controlling Authority and the contingencies in this category are also therefore called audited contingencies. Sub-vouchers for expenditure on account of ‘Secret Service Expenses’ will not be attached to the bills and the accounts Secret Service Expenditure are not subject to scrutiny by the Accountant-General. The rules regulating the administration, supervision and control of Secret Service Expenses are contained in Appendix 6.

! All Sub-vouchers should be cancelled by the Drawing Officers irrespective of the fact whether they are retained in their offices or sent to audit office.

എല്ലാ സബ് വൗച്ചറുകളും ഡ്രോയിംഗ് ഓഫീസർമാർ അവരുടെ ഓഫീസുകളിൽ സൂക്ഷിച്ചിട്ടുണ്ടോ അല്ലെങ്കിൽ ഓഡിറ്റ് ഓഫീസിലേക്ക് അയച്ചതാണോ എന്നത് പരിഗണിക്കാതെ റദ്ദാക്കണം.

Contingent charges should be recorded and treated in the accounts as charges of the month in which they are actually disbursed from the Treasury.

Note 1:– 

Fixed contingent allowances which are payable regularly irrespective of the actual expenditure incurred in any month, should be drawn in the establishment pay bills. In respect of officers where there are no part-time posts of contingent employees a certificate should be recorded by the Drawing Officer in each month’s bill  to the effect that the amount drawn in the previous month’s bill was expended for the purpose for which it was drawn. Washing allowance paid to Class IV Government servants shall be classified under salaries.

നാലാം ക്ലാസ് സർക്കാർ ജീവനക്കാർക്ക് നൽകുന്ന വാഷിംഗ് അലവൻസ് ശമ്പളത്തിൽ തരം തിരിക്കും.

104. . Every item of contingent expenditure, whether the charge is to be countersigned or not, should be recorded in a Register to be maintained in each office. Separate registers may be opened, if convenient, for the countersigned and non-countersigned contingencies respectively.  The unit for these registers should be theMajor head of account and the general arrangement should be as in Form10. 

നിരന്തര ചെലവുകളുടെ ഓരോ ഇനങ്ങളും, ചാർജ് ക കൗണ്ടര്‍‌സൈൻ‌ ചെയ്യണമോ വേണ്ടയോ എന്നത് ഓരോ ഓഫീസിലും സൂക്ഷിക്കേണ്ട ഒരു രജിസ്റ്ററിൽ‌ രേഖപ്പെടുത്തണം. കൗണ്ടര്‍‌സൈൻ‌ ചെയ്‌തതും കൗണ്ടര്‍‌സൈൻ ചെയ്യാത്തതുമായ ആകസ്മികതയ്‌ക്കായി യഥാക്രമം പ്രത്യേക രജിസ്റ്ററുകൾ‌ തുറക്കാം. ഈ രജിസ്റ്ററുകളുടെ യൂണിറ്റ് അകൗണ്ടിന്റെ പ്രധാന തലവനായിരിക്കണം കൂടാതെ പൊതു ക്രമീകരണം ഫോം 10 ലെ പോലെ ആയിരിക്കണം

The number of columns to be opened in the Register, the sub¬heads of appropriation and detailed account heads to be included and the further detailed classification, if any, required for purposes of control and audit, cannot be the same for all departments and offices. The Controlling Authority should pass orders, on these points in consultation with the Accountant-General, in the manner best suited to the conditions of each department or office. The accounts maintained at the Treasury and by the Accountant-General contain no further details beyond the figures under Detailed account heads, but the Contingent Register should show the expenditure classified in detail under the several items falling under a detailed account head for departmental purposes, e.g., the preparation and check of contingent bills, the preparation of estimates, and financial control both by the Head of the Office and by the superior authorities (See Article 115). The expenditure on the less important and trivial items may be shown as a whole in one column and the charges under each of these items need not then be accounted for or watched separately.  Any charge for which a special explanation is required should be described in the column headed “Description” though the amount need be entered only in the relevant separate column. The column headed “Description” should be used also for noting the month or period to which any recurring charge (e.g., rent or pay of menials) entered in one of the other columns relates. [*A separate register should be maintained in Form No.10 A for showing such recurring charges.]

105. (a) Whenever the cashier makes a payment under the head of contingencies, he should enter in the proper columns of the Contingent Register the date, the name of the payee, the amount and the number of sub-vouchers. If any charge requires explanation, he should make the necessary entry in the column headed “Description” and obtain the initials of the government servant who incurred the charge against the entry.

*Addition C.S.No.1/77 [G.O.(P) No. 16/77/Fin., Dated 17/01/1977]

(b)  The Head of the Office or the Gazetted Government servant whom he has authorised to incur contingent expenditure should initial against the date of payment in respect of each item. If, owing to his absence, the entries in the Register have been initialled by a non-gazetted Government servant, the Register should be reviewed and the entries reinitialled by the Head of the Office or the Gazetted Government servant concerned as soon as he returns to headquarters. The date of payment and the amount paid must be recorded on each sub-voucher at the time of payment .

 Rates and Taxes 

117.. The following rules govern the payment of Municipal and other local taxes on buildings, etc., occupied by departments of the Government or Government servants under their administrative control:—

  (1)  Taxes on buildings not occupied as residences.—

(a) If the building is occupied by a single department, that department should pay the taxes

(എ) കെട്ടിടം ഒരൊറ്റ വകുപ്പിന്റെ കൈവശമുണ്ടെങ്കിൽ, ആ വകുപ്പ് നികുതി അടയ്ക്കണം
.

(b)  If the building is occupied by more than one department or if the taxes are payable in a lump sum for a number of buildings in a Municipal or other local area, the taxes should be paid by the Revenue Department if it is one of the occupants and otherwise by the Government department which occupies the major portion of the building in consultation with the Executive Engineer concerned.

കെട്ടിടം ഒന്നിൽ കൂടുതൽ വകുപ്പുകൾ കൈവശപ്പെടുത്തിയിട്ടുണ്ടെങ്കിലോ മുനിസിപ്പാലിറ്റിയിലോ മറ്റ് പ്രാദേശിക പ്രദേശങ്ങളിലോ ഉള്ള നിരവധി കെട്ടിടങ്ങൾക്ക് ഒറ്റത്തവണ നികുതി അടയ്ക്കണമെങ്കിൽ, നികുതി ജീവനക്കാർ ഒരാളാണെങ്കിൽ റവന്യൂ വകുപ്പ് നൽകണം. അല്ലാത്തപക്ഷം ബന്ധപ്പെട്ട എക്സിക്യൂട്ടീവ് എഞ്ചിനീയറുമായി കൂടിയാലോചിച്ച് കെട്ടിടത്തിന്റെ പ്രധാന ഭാഗം വഹിക്കുന്ന സർക്കാർ വകുപ്പ്.’

No part of the taxes so paid should be passed on to any other occupying department unless it is a commercial department or a department not belonging to the Government of Kerala ( e.g., a department of the Central Government or of a Municipality). The Executive Engineer should calculate the portion to be borne by a commercial department or a department not belonging to the Government of Kerala pro rata in proportion to the accommodation actually occupied. Before a department which occupies only a part of a building pays the taxes on it, or if payment cannot be delayed, as soon after payment as possible, it should obtain an acceptance from every other department which is liable to pay a share of the taxes.

When a portion of a State building is occupied by a commercial department or a department not belonging to the Government of Kerala, the proportionate tax on the portion so occupied should be borne for the whole half-year by the department which occupies it at the beginning of the half -year.  If, later on, that department vacates the portion within the half-year and if it is occupied by another department within the same half-year, the tax for the portion will be divided between the two departments in proportion to the periods of their occupation and the necessary refund will be given to the first department. If, on the other hand, no other department occupies the vacated portion within the half-year the first department will not be entitled to any refund except to the extent of any remission of tax that may be obtained on account of the vacancy.

(c) As a general rule, the tax paid by, or passed on to a department occupying the whole or part of a building should be charged to the contingencies of that department. When, however, the whole or part of  the tax is paid by the Public Works Department or another department, e.g., the Excise Department or the Forest Department as the department in administrative control of the building [See Rules(4) and (5) below] the payment should be charged to the maintenance estimate of the building. When a building is occupied by more than one department and the entire tax is paid by one department under clause (b) above the payment should be debited to the contingencies of the department paying the rent.(2)   Taxes on building occupied as residences.—

(a) The taxes on Government buildings occupied as residences should be paid by the Public Works Department or other department in administrative control of the building. The portion representing taxes in the nature of property or house tax should be treated as part of the cost of the maintenance of the building and the rest, if any, should be recovered from the occupant.

കെട്ടിടത്തിന്റെ നികുതികൾ താമസസ്ഥലങ്ങളായി ഉൾക്കൊള്ളുന്നു.—

 (എ) താമസസ്ഥലമായി കൈവശമുള്ള സർക്കാർ കെട്ടിടങ്ങളുടെ നികുതി പൊതുമരാമത്ത് വകുപ്പോ മറ്റ് വകുപ്പോ കെട്ടിടത്തിന്റെ ഭരണപരമായ നിയന്ത്രണത്തിൽ അടയ്ക്കണം. സ്വത്തിന്റെ അല്ലെങ്കിൽ ഭവനനികുതിയുടെ സ്വഭാവത്തിലുള്ള നികുതികളെ പ്രതിനിധീകരിക്കുന്ന ഭാഗം കെട്ടിടത്തിന്റെ പരിപാലനച്ചെലവിന്റെ ഭാഗമായി കണക്കാക്കുകയും ബാക്കി എന്തെങ്കിലും ഉണ്ടെങ്കിൽ അത് താമസക്കാരനിൽ നിന്ന് വീണ്ടെടുക്കുകയും വേണം.

(b)  The Government servant who occupies a Government building as a residence is required to pay the service taxes recoverable from the occupant whether rent is charged or not. When a Municipal or other local tax on a Government building has to be borne partly by a Government servant who occupies part of the building as a residence and partly by the Government, the Government will pay the tax in full in the first instance and then recover from the Government servant the amount payable by him. The department which maintains a building and pays the property tax will be held responsible for the due recovery of the service taxes payable by the Government servant who occupies the whole or any part of the buildings as a residence.(3)  Amount of assessment.— (a) If the assessment of any Government property to a local tax appears to be excessive, the Government servant who will have to pay the tax on behalf of the Government should make every possible effort to obtain redress under the ordinary municipal or local law.

It is open to the Government to have recourse to the special provision of the Municipal Taxation Act, 1881 (India Act XI of 1881) when no amicable settlement can be reached with a Municipal Council located in the area in which the Act is in force in regard to the assessment of any Government property, especially when the property is, from its nature, such that the ordinary principles of assessment of the tax in question cannot be applied to it, e.g., when the assessment should be on the rental value but the property is such that it is difficult to conceive of its being let or impossible to form an estimate of the rent which the Government could obtain by letting it. Any assessment of the Government property to a Municipal tax which appears to be excessive and in regard to which it proves to be impossible to obtain redress under the ordinary law applicable to the tax should be reported to the Government in order that they may decide whether or not action should be taken under the Municipal Taxation Act,1881 (India Act XI of 1881).

In regard to each assessment a certificate stating either that the assessment is accepted or that all legal means have been, or are being taken, to get it reduced should be sent to the Accountant General every year by—(i)     In the case of a building in the charge of the Public Works Department, the Head of the Office occupying the building in consultation; when necessary, with the Executive Engineer;

(ii)  In the case of any other building, the departmental officer concerned, and

(iii)  In the case of land occupied by a Government Department and not appertaining to a building, the Collector.

(b)  The Executive Engineer who revalues the buildings belonging to the Government during quinquennial revision should communicate to the Heads of Offices concerned who pay the property tax the revised valuation amount fixed by him for the quinquennium simultaneously with his sending the revaluation statements to the Municipality or the local body concerned irrespective of the fact whether such revaluation involves reduction or increase in the existing assessments.

  (4) Vacancy Remissions.– 

(Article. 117(4)  

(a) Whenever a Government building (residential or non-residential) is likely to fall vacant, the occupant of the building immediately before the actual vacancy occurs or the Head of Office to which the occupant belongs should arrange to give notice of the vacancy on the date on which it falls vacant direct to the Executive Authority of the Corporation or of the Municipal Council or of the Panchayat concerned, as the case may be, and send a copy of the notice simultaneously to the Executive Engineer to enable him to claim any permissible remission of taxes. The Head of the Office mentioned above should take similar action on the first day of every succeeding half-year if the building is still vacant then. The Executive Engineer should claim remission of Municipal tax or local tax in respect of every vacancy which has lasted for 30 or more consecutive days under Section 105 of the Kerala Municipalities Act, 1960 (Act 14 of 1961) or Section 107 of the Kerala Municipal Corporations Act, 1961 (Act 30 of 1961) or in accordance with the relevant rules made under the Kerala Panchayats Act, 1960, as the case may be. The Government servant who pays any tax in respect of a building for a period during any part of which it has been vacant should satisfy himself that any permissible remission of tax has been claimed for the period during which that building was vacant.

ഒരു സർക്കാർ കെട്ടിടം (റെസിഡൻഷ്യൽ അല്ലെങ്കിൽ നോൺ റെസിഡൻഷ്യൽ) ഒഴിഞ്ഞുകിടക്കാൻ സാധ്യതയുള്ളപ്പോഴെല്ലാം, യഥാർത്ഥ ഒഴിവ് സംഭവിക്കുന്നതിന് തൊട്ടുമുമ്പ് കെട്ടിടത്തിന്റെ ഉടമസ്ഥൻ അല്ലെങ്കിൽ താമസക്കാരന്റെ ഓഫീസ് ഹെഡ് ഒഴിവുള്ള തീയതി അറിയിപ്പ് നൽകാൻ ക്രമീകരിക്കണം. ഇത് കോർപ്പറേഷന്റെ എക്സിക്യൂട്ടീവ് അതോറിറ്റിയിലേക്കോ മുനിസിപ്പൽ കൗൺസിലിലേക്കോ ബന്ധപ്പെട്ട പഞ്ചായത്തിലേക്കോ നേരിട്ട് ഒഴിഞ്ഞുകിടക്കുന്നു, കാരണം നോട്ടീസിന്റെ ഒരു പകർപ്പ് എക്സിക്യൂട്ടീവ് എഞ്ചിനീയർക്ക് ഒരേസമയം അയയ്ക്കുക. നികുതികൾ. കെട്ടിടം ഇപ്പോഴും ഒഴിഞ്ഞുകിടക്കുകയാണെങ്കിൽ, മുകളിൽ പറഞ്ഞ ഓഫീസ് മേധാവി ഓരോ അർദ്ധവാർഷികത്തിന്റെയും ആദ്യ ദിവസം സമാനമായ നടപടി സ്വീകരിക്കണം. കേരള മുനിസിപ്പാലിറ്റീസ് ആക്ട് 1960 (1961 ലെ ആക്റ്റ് 14) അല്ലെങ്കിൽ കേരള മുനിസിപ്പൽ കോർപ്പറേഷനുകളുടെ സെക്ഷൻ 107 പ്രകാരം തുടർച്ചയായി 30 അല്ലെങ്കിൽ അതിൽ കൂടുതൽ ദിവസം നിലനിൽക്കുന്ന എല്ലാ ഒഴിവുകൾക്കും എക്സിക്യൂട്ടീവ് എഞ്ചിനീയർ മുനിസിപ്പൽ ടാക്സ് അല്ലെങ്കിൽ പ്രാദേശിക നികുതി ഇളവ് അവകാശപ്പെടണം. ആക്റ്റ്, 1961 (1961 ലെ നിയമം 30) അല്ലെങ്കിൽ കേരള പഞ്ചായത്ത് ആക്റ്റ്, 1960 പ്രകാരം ഉണ്ടാക്കിയ പ്രസക്തമായ നിയമങ്ങൾ അനുസരിച്ച്. ഒരു കെട്ടിടത്തിന്റെ ഏതെങ്കിലും ഭാഗത്ത് ഒഴിഞ്ഞുകിടക്കുന്ന കാലയളവിൽ ഏതെങ്കിലും നികുതി അടയ്ക്കുന്ന സർക്കാർ ജീവനക്കാരൻ, ആ കെട്ടിടം ഒഴിഞ്ഞുകിടന്ന കാലയളവിൽ അനുവദനീയമായ ഏതെങ്കിലും നികുതി ഇളവ് ക്ലെയിം ചെയ്തിട്ടുണ്ടെന്ന് സ്വയം തൃപ്തിപ്പെടുത്തണം.

Similarly when a Government building (whole or part) is demolished or destroyed, the department on whose register the building is borne should immediately give the requisite notice to the Municipality or Panchayat concerned and obtain remission of property tax under Section 107 (2) of the Kerala Municipalities Act, 1960 (Act 14 of 1961) of Section 107 of the Kerala Municipal Corporations Act, 1961(Act 30 of 1961)or in accordance with the rules made under the Kerala Panchayats Act, 1960 as the case may be.(b) When the Public Works Department takes over a vacant building from another department and it continues to be in charge of the building, the Executive Engineer concerned should give the necessary notice of the vacancy of the building direct to the Executive Authority of the local body concerned immediately when it is taken over and thereafter on the first day of every half-year if the building is still vacant then. He should also send a copy of every such notice simultaneously to the Executive Engineer.

(5)  Notice of construction, etc. of a building.— Under Section 107 (1) of the Kerala Municipalities Act, 1960 (Act 14 of 1961) or  Section 107 (1) (a) of the Kerala Municipal Corporations Act (Act 30 of  1961) or in accordance with the relevant rules made under the Kerala Panchayats Act, 1960, an intimation must be given to the Executive Authority of the local body concerned of the construction of a new building or the reconstruction of a building within 15 days from the date of completion or occupation, whichever is earlier.  The Executive Engineer should give the intimation in respect of any building (residential or non residential) on which the Public Works Department will have to pay the property tax and in respect of any other building, the occupant or the Head of the Office which will have to pay the property tax on it should give the intimation. In some cases, remission of municipal or other local taxes can be obtained for a part of the half-year in which the construction or reconstruction of a building is completed, provided the intimation mentioned above is duly given the time. Any Government servant who fails to give the required intimation when he should do so and thus causes the Government lose any remission of taxes will be held personally responsible for the loss.

*118. Part-time contingent posts may be created with Government sanction for sweeping or cleaning work. The incumbents of these posts shall he paid pay and dearness allowance at the rates fixed by Government from time to time depending on whether the area to be swept or cleaned is below 200 square meters or 200 square meters and above.

സ്വീപ്പ് ചെയ്യുന്നതിനോ വൃത്തിയാക്കുന്നതിനോ സർക്കാർ അനുമതിയോടെ പാർട്ട് ടൈം അനിശ്ചിത പോസ്റ്റുകൾ സൃഷ്ടിക്കാം. അടിച്ചമർത്തുകയോ വൃത്തിയാക്കുകയോ ചെയ്യേണ്ട സ്ഥലം 200 ചതുരശ്ര മീറ്ററിൽ കുറവോ 200 ചതുരശ്ര മീറ്ററോ അതിൽ കൂടുതലോ ആണോ എന്നതിനെ ആശ്രയിച്ച് കാലാകാലങ്ങളിൽ സർക്കാർ നിശ്ചയിച്ച നിരക്കിൽ ഈ തസ്തികകളിൽ നിലവിലുള്ളവർ ശമ്പളവും പ്രിയപ്പെട്ട അലവൻസും നൽകും

.

കേരള ഫിനാന്‍സ് കോഡില്‍ കൊടുത്തിരിക്കുന്ന തുകകള്‍ കാലാനുസൃതമായ മാറ്റത്തിന് വിധേയമായിരിക്കും. പരീക്ഷയ്ക്കുമുന്പ്  മാറ്റങ്ങള്‍ ഉറപ്പുവരുത്തുമല്ലോ.

All Drawing Officers should attach to the contingent bill claiming remuneration for the part-time employees a certificate in the following form:എല്ലാ ഡ്രോയിംഗ് ഓഫീസർമാരും പാർട്ട് ടൈം ജീവനക്കാർക്ക് പ്രതിഫലം അവകാശപ്പെടുന്ന അനിശ്ചിത ബില്ലിൽ ഇനിപ്പറയുന്ന ഫോമിൽ ഒരു സർട്ടിഫിക്കറ്റ് അറ്റാച്ചുചെയ്യണം:

“Certified that the floor area to be swept/cleaned is ………………………………… square meters, and that Government have accorded sanction in…………………………………………for the creation of the part-time contingent post”

The expenditure on this account will be debited to the detailed head “wages”

Note:– In the case of hospitals, etc., the area should include, besides the floor areas, the area of the premises in use also.

*Substitution C.S.No.10/77 [G.O.(P) No. 422/77/Fin., Dated 29/10/1977] 
**Substitution C.S.No.3/81 [G.O.(P) No. 591/81/Fin., Dated 8/9/1981]

 †Substitution [G.O.(P) No. 812/79/Fin., Dated 23/08/1979]

Electric Current and Water Charges

119. The following procedure should be adopted in regard to the payment of charges for electric current and water charges consumed in buildings occupied by departments of the Government or Government servants under their administrative control.

* 1.(a) Buildings not occupied as residences:-In the case of Civil Stations, the Kerala State Electricity Board will forward one copy of the bill of charges direct to the District Collector concerned for payment and a duplicate copy to the Executive Engineer, PWD (Buildings Division) concerned for verification.

കെട്ടിടങ്ങൾ റിസിഡൻസുകളായി ഉൾക്കൊള്ളുന്നില്ല: – സിവിൽ സ്റ്റേഷനുകളുടെ കാര്യത്തിൽ, ചാർജ് ബില്ലിന്റെ ഒരു പകർപ്പ് പണമടയ്ക്കലിനായി ബന്ധപ്പെട്ട ജില്ലാ കളക്ടർക്ക് നേരിട്ട് അയയ്ക്കുകയും തനിപ്പകർപ്പ് പകർപ്പ് എക്സിക്യൂട്ടീവ് എഞ്ചിനീയർ, പിഡബ്ല്യുഡി (ബിൽഡിംഗ്സ് ഡിവിഷൻ) സ്ഥിരീകരണത്തിനായി ബന്ധപ്പെട്ടതാണ്

If on verification the Executive Engineer, PWD (Buildings Division) detects any error, he should return the bill to the KSEB for correction and at the same time request the .District Collector not to make payment till he received the corrected bill from the KSEB. The District Collector will incur the expenditure on electricity charges of the Civil Station by debit to the office expenses of the Collectorate.സിവിൽ സ്റ്റേഷന്റെ വൈദ്യുതി ചാർജുകൾ ജില്ലാ കളക്ടർ കളക്ടറേറ്റിന്റെ ഓഫീസ് ചെലവുകൾക്ക് ഡെബിറ്റ് ചെയ്ത് വഹിക്കും.

 If the building other than a Civil Station is occupied by more than one office the Kerala State Electricity Board will send single consolidated bill for the total consumption of Electricity to the Executive Engineer, PWD (Buildings Division) concerned. The latter should, after verifying the bill make initial payment and get the amount so paid reimbursed from various offices housed in the building. The occupying departments should reimburse the amount to the Executive Engineer, PWD (Buildings Division on the basis of the allocation made by him by debit to the office expenses of the departments concerned immediately.

! The provisions of Article 119(1)(a) will apply mutatis mutandis to the Kerala Government Secretariat also.

(b) Buildings occupied as residences.— If the building is used solely as residence, the tenant should pay the charges direct to the Kerala State Electricity Board.

കെട്ടിടം താമസസ്ഥലമായി മാത്രം ഉപയോഗിക്കുകയാണെങ്കിൽ, വാടകക്കാരൻ ചാർജുകൾ കേരള സംസ്ഥാന വൈദ്യുതി ബോർഡിന് നേരിട്ട് നൽകണം.

If the building (or group of buildings) is used partly for departmental purposes and partly for residential purposes, the Executive Engineer *PWD (Buildings Division) concerned (or his Assistant on his behalf) should after verifying the consolidated bill received from the Kerala State Electricity Board, determine the share payable by each tenant. The department should pay the charges in full in the first instance on receipt of the bill duly countersigned by the Executive Engineer *PWD (Buildings Division) concerned (or his Assistant on his behalf) which should be attached to the contingent bill, and then arrange for the recovery of the amounts due from the tenants by deduction from their pay bills. The recoveries should be taken in abatement of the charges originally met by the department. The Executive Engineer *PWD (Buildings Division) should send a statement of the amounts to be recovered from tenants to the Accountant-General.  He should also intimate the amount to be recovered from the pay bill of each Government servant concerned to the Government servant direct, if he draws his own pay bill and otherwise to the head of the Government servant’s office.