ഓരോ സബ് ആര്‍ട്ടിക്കിളുകളും പരീക്ഷയ്ക്ക് വന്നതാണ്

കളര്‍ കൊടുത്തവ ശ്രദ്ധിക്കുമല്ലോ

(b) (1)  When any Government land with improvements thereon or any building is transferred from one Service Department to another under the State Government, the transfer shall be made free of charge.

ഏതെങ്കിലും സർക്കാർ ഭൂമി മെച്ചപ്പെടുത്തുകയോ ഏതെങ്കിലും കെട്ടിടം ഒരു സേവന വകുപ്പിൽ നിന്ന് മറ്റൊന്നിലേക്ക് സംസ്ഥാന സർക്കാരിനു കീഴിൽ മാറ്റുകയോ ചെയ്യുമ്പോൾ, കൈമാറ്റം സൗജന്യമാക്കും.

(2)  When any Government land with improvements or buildings in the possession of one Service Department is transferred to another Service Department or a branch of any Service Department for a specific purpose of starting any industry or commercial undertaking of a remunerative nature, it shall be competent for the Government, to order the collection of market value of the lands and improvements transferred to such Service Department or a branch of the Service Department, according to the merits of each case.

(3)  When any land with improvements thereon or any building is transferred from or to a Commercial Department, the full market value thereof or the book value whichever is higher should be charged.

ഏതെങ്കിലും ഭൂമി മെച്ചപ്പെടുത്തുകയോ ഏതെങ്കിലും കെട്ടിടം വാണിജ്യ വകുപ്പിൽ നിന്നോ കൈമാറ്റം ചെയ്യുമ്പോഴോ, അതിന്റെ മുഴുവൻ മാർക്കറ്റ് മൂല്യമോ പുസ്തക മൂല്യം ഏതാണോ അതിൽ കൂടുതലോ ഈടാക്കണം.

 (4)The value of lands, improvements and buildings transferred to a Commercial Department under rule (3) or to a Service Department or branch of a Service Department under rule (2) shall be fixed by the District Collector adopting the principles of valuation accepted under Land Acquisition Act and Rules.

ചട്ടം (3) പ്രകാരം ഒരു വാണിജ്യ വകുപ്പിലേക്കോ അല്ലെങ്കിൽ ഒരു സേവന വകുപ്പിലേക്കോ അല്ലെങ്കിൽ ചട്ടം (2) പ്രകാരം ഒരു സേവന വകുപ്പിന്റെ ശാഖയിലേക്കോ കൈമാറ്റം ചെയ്യപ്പെടുന്ന ഭൂമികളുടെയും മെച്ചപ്പെടുത്തലുകളുടെയും കെട്ടിടങ്ങളുടെയും മൂല്യം ജില്ലാ കളക്ടർ നിശ്ചയിക്കും. നിയമവും നിയമങ്ങളും.

(5)  The classification of the sale proceeds of Government lands and buildings shall be regulated in accordance with the provisions contained in the Schedule I to the rule 39 of the Kerala Account Code, Volume I. 

സർക്കാർ സ്ഥലങ്ങളുടെയും കെട്ടിടങ്ങളുടെയും വിൽപ്പന വരുമാനത്തിന്റെ വർഗ്ഗീകരണം കേരള അക്കൗണ്ട് കോഡിലെ വാല്യം I ലെ ചട്ടം 39 ലെ ഷെഡ്യൂൾ I ലെ വ്യവസ്ഥകൾക്കനുസൃതമായി നിയന്ത്രിക്കും.

(6)  Adjustment of accounts due by one Department to another under these rules shall ordinarily be made by book transfer, except when such adjustments do not suit the method of accounts or of business adopted by the receiving Department. An invoice duly accepted by a competent authority of the Department receiving the lands, etc., and furnishing full classification of the debit head shall be forwarded to the Accountant  General for effecting the necessary adjustments in this behalf.

ഈ നിയമങ്ങൾ അനുസരിച്ച് ഒരു വകുപ്പ് മറ്റൊരു വകുപ്പിന് നൽകേണ്ട അക്കൗണ്ടുകൾ ക്രമീകരിക്കുന്നത് സാധാരണഗതിയിൽ പുസ്തക കൈമാറ്റത്തിലൂടെയാണ്, അത്തരം ക്രമീകരണങ്ങൾ അക്കൗണ്ടുകളുടെ രീതിയോ സ്വീകരിക്കുന്ന വകുപ്പ് സ്വീകരിക്കുന്ന ബിസിനസ്സോ യോജിക്കുന്നില്ലെങ്കിൽ ഒഴികെ. ഭൂമി സ്വീകരിക്കുന്ന വകുപ്പിന്റെ യോഗ്യതയുള്ള അതോറിറ്റി യഥാസമയം സ്വീകരിക്കുന്ന ഒരു ഇൻവോയ്സ്, ഡെബിറ്റ് ഹെഡിന്റെ പൂർണ്ണ വർഗ്ഗീകരണം നൽകൽ എന്നിവ ഇതിനായി ആവശ്യമായ ക്രമീകരണങ്ങൾ നടപ്പിലാക്കുന്നതിനായി അക്കൗണ്ടന്റ് ജനറലിന് കൈമാറും.

(7)  Payments in cash shall be required in all cases where a Department of the Government transfers State lands to quasi-Government institutions like the Kerala State Electricity Board, the Kerala Financial Corporation, etc. If any separate funds have been constituted for such Boards inside or outside the public account, the value of the lands transferred shall be debitable to such funds, unless the Government by general or special order give directions to the contrary.

കേരള സ്റ്റേറ്റ് ഇലക്ട്രിസിറ്റി ബോർഡ്, കേരള ഫിനാൻഷ്യൽ കോർപ്പറേഷൻ തുടങ്ങിയ അർദ്ധ സർക്കാർ സ്ഥാപനങ്ങളിലേക്ക് സർക്കാർ വകുപ്പ് സംസ്ഥാന ഭൂമി കൈമാറുന്ന എല്ലാ കേസുകളിലും പണമായി പണമടയ്ക്കൽ ആവശ്യമാണ്. അത്തരം ബോർഡുകൾക്ക് അകത്തോ പുറത്തോ പ്രത്യേക ഫണ്ടുകൾ രൂപീകരിച്ചിട്ടുണ്ടെങ്കിൽ പൊതു അക്കൗണ്ട്, കൈമാറ്റം ചെയ്യപ്പെട്ട ഭൂമികളുടെ മൂല്യം അത്തരം ഫണ്ടുകളിലേക്ക് ഡെബിറ്റ് ചെയ്യപ്പെടും, പൊതുവായോ പ്രത്യേക ഉത്തരവിലൂടെയോ സർക്കാർ വിപരീത നിർദ്ദേശങ്ങൾ നൽകുന്നില്ലെങ്കിൽ.

(8)  When the purposes for which the land was transferred to the Service or Commercial Departments as the case may be, under rules (2) and (3) has ceased, or in the event of such land or portion thereof not being required any further by such Department or Institution, such land or portion thereof shall revert to Government and the amount of compensation, if any, payable to such department shall be fixed by the Collector of the District in which the land is situated, provided that in no case such compensation shall be fixed in excess of the value realised under rules (2) and (3) as the case may be.

Proforma accounts relating to
Government Commercial Undertakings 

Other Proforma Accounts

328.  Pro forma accounts of regular Government workshops and factories will be kept in accordance with the detailed rules and procedure prescribed in the departmental regulations. The Accountant General may be required by Government to prepare pro forma accounts of irrigation navigation, embankment and drainage works and of Government residential buildings in accordance with the instructions contained in Chapter 21 of the Central Account Code, Volume IV. 

 

 

Service Funds

329.  Rules regulating the General Provident Fund account of Government servants are contained in the General Provident Fund (Kerala) Rules, the State Provident Fund (Travancore) Rules, the General Provident Fund (Cochin) Rules and the General Provident Fund (Madras) Rules. Rules relating to the State Life Insurance Fund (Official Branch) are available as separate Government Publication.

Treasury Savings Bank

330.  The object of the Government in establishment of Treasury Savings Bank Scheme is to provide a ready means for the deposits of savings and so to encourage thrift. Savings Bank is not to be used for the purpose of keeping a current account and the Director of Treasuries (Secretary to the Savings Bank )is empowered to close accounts, or in the case of accounts opened on behalf of minors to stop the receipt of further deposits, should he have reason to believe that the accounts are being used for a purpose for which Savings Bank is not intended.

The procedure relating to transactions in the Savings Bank in Government treasuries is detailed in Appendix 3 of the Kerala Treasury Code.

Endowments for Scholarships, Prizes, etc.

331.  If any person informs a Government servant that he proposes to place funds at the Government’s disposal for use as an endowment for the grant of a scholarship or prize, etc., the Government servant should report the matter to the Government through the proper channel for orders. The Government will then take action, if necessary under the Charitable Endowments Act, 1890 (India Act VI of 1890).

The Examiner of Local Fund Accounts(=Locan Fund Audit Director) has been appointed as the Treasurer of Charitable Endowments for the State.

🅠 Who is the treasurer of charitable endowment for the State ?

(A) Director of State Audit

(B) Accountant General

(C) Director of Social Justice Dept.

(D) Finance Secretary

Application for and Grant of Leave

332.  Rules relating to the submission of applications for and grant of leave, supplementing those contained in the Service Rules are as below:—

 (a)  Gazetted Officers.— Applications should be forwarded to Government by Heads of Departments through the Audit Office which will submit it to Government with the necessary certificate regarding the title to the leave applied for.

 Whenever the Heads of Departments themselves are competent to sanction the leave, a certificate should be obtained from the Audit Office as regards the admissibility of the leave and then the leave sanctioned.

 In the case of officers having statutory functions such grant of leave should invariably be communicated in the form of a notification and published in the Gazette. Copies of sanctions should be sent to the Audit Office also for information.

(b)  Non-Gazetted Officers.— Applications should be submitted to the authority competent to sanction the leave.

Note:— These rules apply to leave other than casual leave.

(c)  Every application for leave (other than leave for which production of Medical Certificate is prescribed) of a Gazetted Officer which requires the sanction of Government, should reach Government not less than a month before the date from which the leave is required. Similarly, every application for an extension of leave to a Gazetted Officer should reach Government not less than two weeks before the date of the expiry of the leave already granted. Ordinarily, no Gazetted Officer, who has applied for leave or for an extension of leave, and to whom such leave or extension of leave has been granted by Government, will be permitted to cancel any portion of such leave or extension of leave. Strong grounds must be urged for failure to comply with the above rules in cases where this becomes absolutely necessary.

(d)  The Head of a Department should not refuse to forward to the Government the leave application of a Gazetted Officer, in a case in which the Government alone can grant the leave applied for. No Head of a Department has the right to curtail the discretion of the Government in regard to the grant (or refusal) of leave to an officer to whom the Government alone can grant or refuse such leave. All applications for leave by a Gazetted Officer should, therefore, be submitted to the Government, in cases in which the leave applied for is a kind which the Government alone can grant. This does not, of course, take away from the Head of a Department the discretion of recommending to the Government to refuse the leave applied for in any case.

Custody of Valuable Documents
Article.333

333.(1) The several documents to be dealt with may be broadly classed under the following heads:— 

  (a)  Securities deposited with a Government Officer ex-officio.

  (b)  Those which relate to some permanent arrangement affecting Government interests, to which Government is a party, such as deeds of building purchased by Government and bonds executed by persons making permanent endowments.

   (c)  Those which relate to agreements executed by contractors, agreements for agricultural and other loans.

  (d)  Documents presented by parties for particular purposes, viz., registration, or in the course of judicial or other proceedings, before Government officers and all other classes of valuable documents not specifically referred to above.

  (2)  (i) As regards (a) Securities in Trust, the statutory rules on the subject should be strictly followed.

   (ii)  Documents in the possession of the head of an office coming under (b) should be sent to the Chief Secretary to Government for safe custody as soon as practicable after the order for record is passed on them by the proper authority, an office copy thereof being retained if necessary for reference.

🆀 Who is the authorized custodian of valuable documents like deeds of buildings purchased by Government and bonds of endowments made ?

(A) Chief Secretary to Government

(B) Head of Department which occupies the building

(C) Chief Engineer (B & R)

(D) Director of Treasuries

 (iii)  Documents comprised under (c) will ordinarily have to be retained by the respective Heads of Departments or District Collectors or District Treasury Officers or other Officers representing Government in the transactions till they are finally disposed of.

  (iv)  The procedure regarding papers falling under (d) is to be governed by statutory rules or departmental orders. Where no such rules or orders exist the Heads of Departments should prescribe the best arrangement possible for the safe custody of all such valuable documents with the approval of Government wherever necessary.

  (v)  In all offices, a register of valuable documents in the form given below should be maintained and the receipts and disposals noted therein with the initials of a responsible officer. The documents should be

  (vi)  The articles deposited for safe custody in Treasuries should be verified by the Officer who deposited them at least once in a year. For this purpose, the articles deposited in Treasuries should be taken back, the contents verified and re-deposited (if necessary) once in a year. Verification should also be made whenever there is a change of incumbent or change of designation or change of jurisdiction of the officer who deposited the articles for safe custody.

(vii)  Officers who conduct inspection of Offices, should scrutinise the register of valuable documents and satisfy themselves that the entries therein are correct and up-to-date and that the rules regarding the safe custody of such documents are observed. preserved in safes or other receptacles intended to keep valuables coming into the possession of the officers concerned.

Service Books

334. A record of services of every Government servant should be maintained in accordance with the Service Rules applicable to each case. The Accountant General will maintain the record for gazetted Government servants in the “History of Services” which he complies.

 

The head of each office should maintain the record for each non-Gazetted Government servant working under him in a service book (or service roll).

When an employee is transferred to another office, his service book should be sent to the head of the office to which he is transferred and not made over to him, nor should it be given to him when proceeding on leave. When non-Gazetted Officers are officiating in gazetted appointments, their service book should be kept by the head of the office to which each such officer permanently belongs, but when they are confirmed in such appointments their service book should be forwarded to the Accountant General’s Office for record.

Register of Books and Periodicals

335. (a) All books and periodicals received in an office will be entered in a register in Form 19. 

(b) Every officer upon receiving charge of an office to which a library or collection of books, etc., for official use is attached must satisfy himself as to the State of the library and the books, etc. Unless otherwise reported, it will be assumed that he received the library or the books, etc., in good order and he will be held thenceforth personally responsible for any defect.

(c) All books appearing in the register of books or catalogue of the library on the last date of March of every year should be counted and examined by the heads of offices or institutions concerned or by one of their Gazetted Assistants. A certificate to this effect should be furnished by the head of each office, on the 15th of April every year along with the acknowledgement for the amount of permanent advance in Form 8 (A) (See also Article 97).

Erasures

entry in any cash book, account register or schedule. If he finds it necessary to make a correction he should cancel the incorrect entry neatly in red ink and insert the correct entry. Whenever a Government servant makes any correction or interpolation in any such document, he should request the head of office to authenticate it by writing his dated initials against it [See also Rule 210 (c), Part V of the Kerala Treasury Code].

Supply of Forms

337. Standard forms prescribed for use by Government offices including the forms prescribed in this Code, the Kerala Treasury Code and the Kerala Account Code will be available for issue from the Printing Department. The forms should be obtained by indents on the Superintendent, Government Presses, Trivandrum in accordance with the rules for the supply of forms.

(c)  When the Government have prescribed a minimum period after which records of a particular kind may be destroyed, Heads of Departments and other officers authorised in this behalf may order in writing the destruction of such records in their own and subordinate offices on the expiry of that period. Before the head of an office allows any pay bills or acquittance rolls to be destroyed he should take care to satisfy himself that the procedure in regard to the maintenance and verification of service books prescribed in the Service Rules has been strictly followed in regard to those pay bills or acquittance rolls. 

Destruction of Official Records

 connected with Accounts

(Article. 338)

338.  A competent authority may destroy official records from time to time subject to the careful observance of the relevant rules contained in the departmental code or manual and of any other relevant orders of the Government. The following rules apply generally to the destruction of records (including correspondence) connected with accounts.

(a) The following should on no account be destroyed:— 

 

(i)	Records connected with expenditure which is within the period of limitation fixed by law
(ii)	Records connected with expenditure on projects, schemes or works which have not been completed, even though the expenditure is not within the period of limitation fixed by law;
(iii)	Records connected with claims to service and personal matters affecting Government servants who are still in service ;
(iv)	Orders and sanctions of a permanent character until revised ;
(v)	Cash Book and Classified Ledger, Stock Register of Furniture (Stores), etc., and Treasury Remittance Books ;
(vi)	The list showing details of records ordered to be destroyed; and
(vii)	Lapsed lists of Judicial Deposits.

b) The following records should be preserved for not less than the periods specified against each item :

(1) Pay bills and when maintained separately acquittance rolls for pay and allowances (other than travelling allowance) of Government servants for whom no Service Books or Service Rolls are maintained	35 complete years
(2)Pay bills and when maintained separately acquittance rolls for pay and allowances (other than travelling allowance) of Government servants for whom Service Books or Rolls are maintained	35 complete years
Note:— These should be preserved for such time as may be considered necessary beyond this period if the acquittance rolls of the period are not forthcoming.
(3) Pay bills and when maintained separately acquittance rolls of last grade Government servants	45 complete years
(4) Register of contingent expenditure	5 complete years
(5)Contingent bills	5 complete years
(6)Detailed budget estimates of an office	3 complete years
(7)Travelling allowance bills and acquittance rolls relating there to	3 complete years
(8)Pension cases (including the service books and eave accounts attached to them) in the which invalid or compensation pension have been sanctioned	25 years or 3 years after death of the pensioner
(9) Other pension cases (including the service books and leave accounts attached to them)	5 years after the retirement of the Government servants concerned.
Note 1:— Service books and other papers relating to a claim for gratuity should be retained until the claimant attains 55 years of age, or dies,  whichever is earlier and also until final orders have been passed on the claim.
Note 2:— In regard to service books of officials who have ceased to be Government servants, See instructions under Rule 142 of Part III of K.S.R.
Note 3:—  In the case of pension/gratuity, the service books/service rolls should be finally retained in the office in which the officer was serving at the time of retirement.
10. Statements of monthly progressive the expenditure and correspondence relating to any discrepancy in figures	2 complete years *or until process of reconciliation of departmental figures with the accounts figures is finally completed whichever is later
11.Mortality returns of pensioner	5 complete years
12 Counterfoils of receipt books and used Cheque books	6 complete years
13. Treasury chalans (treasury receipts for remittances to the treasury	6 complete years
14. Service stamps accounts	3 complete years
15.Register of personal and other advances	10 complete years
16.Sub-vouchers not sent to the audit office	5 complete years
Note:— The sub-vouchers relating to Secret Service Expenditure may be destroyed after the prescribed period of preservation only if the administrative audit has been completed and the audit certificate issued by the nominated controlling officer.
17. Register of Recoveries	10 complete years
18.Court Deposit Registers	20 years from the year following that in which the items have been lapsed or in the case of works and personal deposits from the year following that in which the accounts have been closed
19.Counterfoils of Court Warrants for deposit repayments	5 complete years
20.Security Registers	40 complete years

  (d)  The Head of a Department is competent to sanction the destruction of such other records in his own office and the offices subordinate to him as he considers to be useless, but he should forward a list of such records as properly appertain to the accounts audited by the Indian Audit Department to the Accountant General and await his concurrence in their destruction before ordering them to be destroyed.